Fresno City Council
June 6, 2024

CHI2279 05/24/2023 4:13 PM
DAA
Schedule O (Form 990) 2022 Page 2
Schedule O (Form 990) 2022
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Name of the organization Employer identification number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chinatown Fresno Foundation 82-4272279
social, physical, and cultural environment of Historic Chinatown Fresno.

Including hosting the Chinatown Live!, Chinatown Community Picnic, Open House and various community meetings.

Form 990-EZ, Part III, Line 31 - All Other Accomplishment Chinatown Fresno fosters civic pride and enhances the quality of life by generating additional sources of funds to support the improvement of the social, physical, and cultural environment of Historic Chinatown Fresno.

Including hosting the Chinatown Live!, Chinatown Community Picnic, Open House and various community meetings.

CHI2279 05/24/2023 4:13 PM
Form 4562 (2022)
(a) Classification of property (e) Convention (f) Method (g) Depreciation deduction (d) Recovery (b) Month and year (c) Basis for depreciation during the tax year. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (Including Information on Listed Property)
Identifying number
Attach to your tax return.

Go to www.irs.gov/Form4562 for instructions and the latest information.

DAA
service only–see instructions) period
placed in (business/investment use
Special depreciation allowance for qualified property (other than listed property) placed in service (a) Description of property (b) Cost (business use only) (c) Elected cost Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately, see instructions . . . . . . . . . . . .

Business or activity to which this form relates
Name(s) shown on return
Internal Revenue Service Sequence No.

Attachment Department of the Treasury
OMB No. 1545-0172
portion of the basis attributable to section 263A costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

For assets shown above and placed in service during the current year, enter the here and on the appropriate lines of your return. Partnerships and S corporations—see instructions . . . . . . . . . . . . . . . . . . . . . . .

Listed property. Enter amount from line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 yrs. MM
30-year
S/L
12-year 12 yrs. S/L
Class life S/L
property MM S/L
Nonresidential real 39 yrs. MM S/L
property 27.5 yrs. MM S/L
Residential rental 27.5 yrs. MM S/L
25-year property 25 yrs. S/L
20-year property
15-year property
10-year property
7-year property
5-year property
3-year property
If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here . . . . . . . . . . . . . . . . .

MACRS deductions for assets placed in service in tax years beginning before 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other depreciation (including ACRS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Property subject to section 168(f)(1) election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Carryover of disallowed deduction to 2023. Add lines 9 and 10, less line 12 . . . . . . . . . . . . . . . . . . .

Section 179 expense deduction. Add lines 9 and 10, but don't enter more than line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See instructions . . . . . . . . . . .

Carryover of disallowed deduction from line 13 of your 2021 Form 4562 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Tentative deduction. Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Listed property. Enter the amount from line 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Threshold cost of section 179 property before reduction in limitation (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total cost of section 179 property placed in service (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Maximum amount (see instructions)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Form
For Paperwork Reduction Act Notice, see separate instructions. 23 23
22 22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter 21 21
c
b
20a
Section C—Assets Placed in Service During 2022 Tax Year Using the Alternative Depreciation System i
h
g
f
e
d
c
b
19a
18 17 17
Section A
16 16
15 15
14 14
Note: Don't use Part II or Part III below for listed property. Instead, use Part V. 13 13
12 12
11 11
10 10
9 9
8 8
7 7
6 5 5
4 4
3 3
2 2
1 1
Part IV Summary (See instructions.)
Part III MACRS Depreciation (Don’t include listed property. See instructions.) Part II Special Depreciation Allowance and Other Depreciation (Don’t include listed property. See instructions.) Note: If you have any listed property, complete Part V before you complete Part I.

Part I Election To Expense Certain Property Under Section 179 179
Depreciation and Amortization
2022 4562
Section B—Assets Placed in Service During 2022 Tax Year Using the General Depreciation System d 40-year
30 yrs. MM S/L
Chinatown Fresno Foundation 82-4272279
Indirect Depreciation
1,080,000
2,700,000
756
0 756
There are no amounts for Page 2
CHI2279 05/24/2023 4:13 PM
CHI2279 Chinatown Fresno Foundation 05/24/2023 4:13 PM
82-4272279 Federal Asset Report
FYE: 12/31/2022 Form 990, Page 1
Date Bus Sec Basis
Asset Description In Service Cost % 179Bonus for Depr PerConv Meth Prior Current Other Depreciation:
1 Copier Machine 7/19/20 3,779 3,779 5 MO S/L 1,071 756 Total Other Depreciation 3,779 3,779 1,071 756
Total ACRS and Other Depreciation 3,779 3,779 1,071 756 Grand Totals 3,779 3,779 1,071 756
Less: Dispositions and Transfers 0 0 0 0
Less: Start-up/Org Expense 0 0 0 0
Net Grand Totals 3,779 3,779 1,071 756
CHI2279 Chinatown Fresno Foundation 05/24/2023 4:13 PM
82-4272279 CA Asset Report
FYE: 12/31/2022 Form 990, Page 1
Date Basis CA CA Federal Difference
Asset Description In Service Cost for Depr Prior Current Current Fed - CA Other Depreciation:
1 Copier Machine 7/19/20 3,779 3,779 1,071 756 756 0
Total Other Depreciation 3,779 3,779 1,071 756 756 0
Total ACRS and Other Depreciation 3,779 3,779 1,071 756 756 0 Grand Totals 3,779 3,779 1,071 756 756 0
Less: Dispositions 0 0 0 0 0 0
Less: Start-up/Org Expense 0 0 0 0 0 0
Net Grand Totals 3,779 3,779 1,071 756 756 0
CHI2279 Chinatown Fresno Foundation 05/24/2023 4:13 PM
82-4272279 AMT Asset Report
FYE: 12/31/2022 Form 990, Page 1
Date Bus Sec Basis
Asset Description In Service Cost % 179Bonus for Depr PerConv Meth Prior Current Other Depreciation:
1 Copier Machine 7/19/20 3,779 3,779 5 MO S/L 1,071 756 Total Other Depreciation 3,779 3,779 1,071 756
Total ACRS and Other Depreciation 3,779 3,779 1,071 756 Grand Totals 3,779 3,779 1,071 756
Less: Dispositions and Transfers 0 0 0 0
Net Grand Totals 3,779 3,779 1,071 756
CHI2279 Chinatown Fresno Foundation 05/24/2023 4:13 PM
82-4272279 Depreciation Adjustment Report
FYE: 12/31/2022 All Business Activities
AMT
Adjustments/
Form Unit Asset Description Tax AMT Preferences
There are no assets that meet the criteria of this report CHI2279 Chinatown Fresno Foundation 05/24/2023 4:13 PM
82-4272279 Future Depreciation Report FYE: 12/31/23
FYE: 12/31/2022 Form 990, Page 1
Date In
Asset Description Service Cost Tax AMT
Other Depreciation:
1 Copier Machine 7/19/20 3,779 755 755
Total Other Depreciation 3,779 755 755
Total ACRS and Other Depreciation 3,779 755 755
Grand Totals 3,779 755 755
CHI2279 Chinatown Fresno Foundation 05/24/2023 4:13 PM
82-4272279 CA Future Depreciation Report FYE: 12/31/23
FYE: 12/31/2022 Form 990, Page 1
Date In
Asset Description Service Cost CA
Other Depreciation:
1 Copier Machine 7/19/20 3,779 755
Total Other Depreciation 3,779 755
Total ACRS and Other Depreciation 3,779 755
Grand Totals 3,779 755
Net income or (loss) from fundraising events . . . . . . . . . . . . . . . . . . . . . .

Net income or (loss) from gaming . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

R e v e n u e E x p e n s e s

1. 2.

3. 4.

5. 6.

Total revenue. Add lines 1 through 11

14. 15.

16. 17.

Total expenses. Add lines 13 through 21 . . . . . . . . . . . . . . . . . . . . . . . . .

18. 19.

20. 21.

Program service revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Membership dues and assessments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Investment income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Net gain or (loss) from sale of assets other than inventory . . . . . . . . .

Net gain or (loss) on sales of inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Grants and similar amounts paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Benefits paid to or for members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Salaries, other compensation, and employee benefits . . . . . . . . . . . . . .

Professional fundraising fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Occupancy, rent, utilities, and maintenance . . . . . . . . . . . . . . . . . . . . . . .

Depreciation and Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Excess or (Deficit). Subtract line 22 from line 12
Total assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Retained earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contributions, gifts, grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Name Taxpayer Identification Number
Form 990
2021 2022 Differences
Two Year Comparison Report 2021 & 2022
For calendar year 2022, or tax year beginning , ending

7. 8.

9. 10.

11. 12.

13. 22.

23. 24.

25. 25.

24. 23.

22. 13.

12. 11.

10. 9.

8. 7.

21. 20.

19. 18.

17. 16.

15. 14.

6. 5.

4. 3.

2. 1.

Total exempt revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total unrelated revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total excludable revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other Information
Proceeds from tax exempt bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Government contributions and grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

26. 27.

28. 28.

27. 26.

Other professional fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

29. 29.

Compensation of officers, directors, trustees, etc.
. . . . . . . . . . . . . . . . .

30. Number of voting members of governing body . . . . . . . . . . . . . . . . . . . . .

Number of independent voting members of governing body . . . . . . . .31.

32. Number of employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

33. Number of volunteers 33.

32. 31.

30. Chinatown Fresno Foundation 82-4272279
11 11
3 25
CHI2279 05/24/2023 4:13 PM
CHI2279 Chinatown Fresno Foundation 5/24/2023 4:13 PM
82-4272279 Federal Statements
FYE: 12/31/2022
Schedule A, Part II, Line 1(e)
Description Amount
Donations $ 200
Grant Revenue 51,811
Total $ 52,011
Schedule A, Part II, Line 12 - Current year
Description Amount
Interest Income $ 729
Employee Retention Credit Ref 12,417
Total $ 13,146
Part A, Exhibit 8
Part B
Application

PY 2024-2025 CONSOLIDATED NOFA

PART B - APPLICATION

PUBLIC AND COMMUNITY SERVICES
Application Summary
The City of Fresno (City) invites eligible organizations to submit applications for Public and Community Services through the Community Development Block Grant (CDBG) Program.

The 2020-2024 Consolidated Plan prioritizes the provision of services to low-income and special needs households that develop human capital and improve quality of life. As such, the City is interested in receiving applications for one or more of the following program activities:

Activity Funding Source
Child Care Services
CDBG
Youth Services
Medical and Mental Health Services
Older Adult Services
Personal and Professional Services
Economic Development: MicroEnterprise Assistance
•
Activity Definitions
Child Care Services: Services to benefit children (generally under age 13), including parenting skills classes.

Youth Services: Services for young people aged 4 to 19 that include, for example, recreational services, life skills (i.e., student-drive work programs), and cultural arts education opportunities. Counseling programs that target teens may include counseling for the family.

Medical and Mental Health Services: improving access to mental health and medical services for low- and moderate-income people including addiction recovery programs.

Older Adult Services: Services for older adults aged 60 and over that include, for example, recreational services.

Personal and Professional Development: Assistance to increase money management, home maintenance, workforce training, and employment programs.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Economic Development: Micro-Enterprise Assistance: Financial assistance, technical assistance, or general support services to owners and developers of micro-enterprises. A micro-enterprise is a business with five or fewer employees, including the owner(s).

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Application Submission
Application Deadline
February 16, 2024 by 5 PM
Resolutions Authorizing Application Submission Deadline March 1, 2024 by 5 PM
Application Delivery
• Please submit an electronic version of your application by:

Email [email protected], or
If your file is over 40 MB, email [email protected] to receive a link to upload large files
Hard copies of applications and authorizing resolutions are not requested or accepted. If assistance is required for digital submission, please reach out to the contact listed below.

We will email you within one business day of receipt to confirm application submission – if you do not receive confirmation, please contact the relevant person.

Contact Person
• Kimberly Archie, Senior Management Analyst
559-621-8458
[email protected]
• General Inquiries
Housing & Community Development Division | 559-621-8300 | [email protected] PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Application Overview and Instructions
The City of Fresno (City) Housing and Community Development division is accepting proposals from eligible organizations providing Public and Community Services to lowincome and special needs households that develop human capital and improve quality of life within the City.

Funds to be used for this NOFA are from the U.S. Department of Housing and Urban Development (HUD) Community Development Block Grant (CDBG) Program. A guide to program requirements is attached to the Consolidated NOFA Handbook.

Under this Consolidated NOFA, the following Public and Community Services objectives have been prioritized:
• Programs that leverage funds, and coordinate goals and operations with other governmental and agency partners in the area with a goal of creating coherent, efficient programs
• Programs that provide youth services focusing educating and inspiring about what they can accomplish in the future
• Programs that provide vocational training
• Programs that partner with other community agencies, schools, outreach organizations, and satellite centers to provide senior services in the Olive and Brawley area
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Instructions
Applications have been designed to support a standardized method of evaluation for eligibility and consideration. Applicants are encouraged to carefully review their applications prior to submission to ensure all questions are complete and narrative attachments are included. Once the application is submitted, additional information will not be accepted. In the event additional clarification is needed, City staff will contact the agency. In most instances, applicants will have 24 hours to provide the additional clarifying information in order to be considered responsive.

Prior to completing their applications, applicants should review the 2024-2025 Consolidated NOFA Handbook. The Handbook provides additional information regarding funding priorities, threshold eligibility requirements, applicant support options, and information on the timeline and process for application review and funding.

An organization’s completed application includes one Part A (Cover Page), and one or more Part B (Application) including all relevant exhibits and attachments. • Applicants may provide as an attachment a maximum of two, single-page letters of support. Additional pages beyond the maximum will not be reproduced. For this reason, applicants should select the two “best” support letters.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Evaluation Process
Applications will be scored and ranked according to the below criteria.

Category Points
Qualified / Disqualified:
• Does the applicant demonstrate how the proposal aligns with one or more priorities outlined in the City of Fresno 2020- 2024 Consolidated Plan? (If no, the application is disqualified.)
• Are the proposed activities and costs eligible under the applicable funding source? (If no in part or full, the application is disqualified in part or full.)
• Is the applicant a unit of government or an established corporation chartered and in good standing with the State of California or a 501(c)(3) tax-exempt organization? (if no, the application is disqualified) • Does the applicant have established financial and management systems? (if no, the application is disqualified)
• Has the applicant failed to meet any other threshold eligibility requirements in the accompanying 2024-2025 Consolidated NOFA Handbook? (If yes, the application is disqualified.)
• Does the applicant have any unresolved monitoring findings? (if yes, the application may be disqualified.)
Qualified or Disqualified
Organizational Capacity:
• Does the organization have demonstrated success in administering a similar activity? (0 years = 0 points; 1 or more years = 5 points) • Does the organization have cultural competency training available to staff operating the program? (10 points)
• Has the organization provided financial statements showing current assets sufficient to cover operating expenses for at least six months? (5 points)
20 PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Category Points
Quality of the Proposal / Alignment to Community Needs:
• Does the application clearly describe a community need and provide evidence that existing resources are insufficient to meet that need? (5 points)
• Is the program targeted to specific areas identified as Racially/Ethnically Concentrated Areas of Poverty (RECAPs)? (10 points)
• Does the applicant demonstrate a thorough plan of how to reach the target population and how they will affirmatively market the program to the target population? (Up to 5 points)
• Does the application clearly describe how it will assist the City in meeting the goals outlined in the Consolidated Plan? (Up to 5 points) ● Does the proposal include at least one of the prioritized activities listed on page 4 of this application? (10 points)
35 Impact and Outcome:
• Does the proposed activity clearly define the outcome of the activity and how it will impact the priority needs described? (Up to 5 points) • Does the organization describe how their prior activities have resulted in meaningful impact? (Up to 5 points)
• Does the proposal demonstrate that the activity will be completed in a timely manner? (Up to 10 points)
• Does the organization clearly articulate how the program activities were developed in consultation with the target population? (Up to 10 points)
30 Cost Effectiveness / Leveraging:
• Is the proposed budget consistent with the proposed program service(s)? (Up to 5 points)
• Will the proposed activity leverage additional funds that would otherwise not be available? (Up to 5 points)
10 Coordination / Collaboration
• To what extent does the applicant describe how its activities will be delivered in coordination with other community resources to address the overall needs of its clientele? (Up to 5 points)
5 Total Possible Points 100
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

PY 2024-2025 APPLICATION
Public and Community Service Programs
NOTE: This application is not for public services to benefit primarily homeless and individuals at risk of homelessness or for Fair Housing programs. If you are a homeless service provider, please use the Homeless and Homelessness Prevention Application. If you are an organization applying for Fair Housing programs, please use the Fair Housing Application.

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

Project Name (10 words or less): The Pop-up Project
Amount Requested: $ 40,000.00
To utilize CDBG funds for a public service, the service must be either a new service or a quantifiable increase in the level of an existing service.

This project is a:

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

The Pop-up Project is a new component of the Chinatown Open for Business initiative.

It specially targets entrepreneurs with an idea and helps them develop that into a business through offering a physical location for 6 months rent-free, and providing accompanying workshops on business concepts.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

If this is an existing project/program that has not received CDBG funding from the City previously, please briefly explain how CDBG funds will be used to increase the level of service.

2. Organizational Capacity
a. Briefly describe how your organization’s prior activities have resulted in meaningful impact:

Over six years, the Chinatown Fresno Foundation has united our community, offered Chinatown culture and history workshops, and developed business and property owner support services including the Empowerment Center, Make Time Business School workshops, and Chinatown Open for Business. We have hired business development personnel and established long-term mutually beneficial relationships with governments, organizations, media, business owners, property owners and placebased organizations in Fresno. b. Describe the organization’s experience with administering federally funded programs of this nature.

Chinatown Fresno Foundation received CDBG grant funding for PY21, PY22 and PY23. The Project Director, Jan Minami, spend three additional years administering federal grants for Food Commons Fresno.
c. For how many years has the organization administered activities of the type described in this application?
6 PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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
e. Please describe the cultural competency training staff will be required to complete during the term of this program.

We have developed a Cultural Competency Toolkit with two training sections. The first addresses awareness, attitudes, knowledge and skills, assisting employees in understanding their individual approach to dealing with their own biases and belief systems and their understanding of peoples and cultures. The second immerses the employee in their approach to the external environment through structural (social expectations in relation to public policies), institutional (how institutions have been by historical factors), interpersonal (understanding how others think and an appreciation of that diversity) and individual (accepting their own values and how they impact thoughts and actions).

We will also provide this training for our Board of Directors.

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

The Chinatown business community continues to be challenged getting customers into the neighborhood (blocked roads) and providing sufficient options for customers, once they get here.

New resources are needed to allow and support start-up entrepreneurs to begin their business life in Chinatown, to expand commercial options and to bolster existing micro-enterprises with business resources.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

b. Briefly describe the target population and how the project will meet the specific needs of the target population and how the project will be marketed to the target population.

Over 70% of the businesses operating within the Chinatown neighborhood are micro-enterprises. They operate in a challenging market with ongoing road construction and no direct connection to a residential population. In this atmosphere of economic isolation, boosting the business climate by adding more businesses and providing strong business support through education will expand the overall customer base for Chinatown businesses.

Starting a business is hard. Recognizing that fact, we will seek potential entrepreneurs who are willing to make the effort. The Pop-Up Project is intended to make that journey easier for new or repeating entrepreneurs through financial underwriting (free rent) and business education.

We will develop a network of business organizations to send potential entrepreneurs into our program. We will take referrals from other business owners and organizations, and contact educational institutions like the Fresno City College Business Administration Department and their 25 month Business Administration Degree Program for working adults.

We will reach out through social media and use direct mail to all existing businesses in Chinatown. Followup contacts wil be conducted through direct contact by phone, email and in person.
c. Describe consultation efforts made with the target population in the development of the proposed activity.

The Chinatown Board of Directors represents business and property owners in the neighborhood. Several of them own micro-enterprises, while the others operate small businesses. Businesses outside Chinatown were consulted, along with several potential entrepreneurs.

Overall, they recommended financial assistance (which we will provide by paying rent) and business resource training (like our Concept to Customers and Business Roadmap workshops). From their recommendations, we have developed the PopUp Project. d. Describe the marketing plan for the proposed activity and how the organization will ensure it reaches the target population.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

MARKETING PLAN

1. Expand existing Chinatown Fresno Foundation staff to work with our team to create details of the program, marketing materials (both digital and print) and a social media campaign.

2. Use available digital tools to reach existing and potential micro-enterpreneurs:
newsletter, emails, social media, website

2. Conduct neighborhood assessment survey determine the "who, what, where" of existing Chinatown businesses.

3. Once the micro-enterprises are working from The Pop-Up Place, hold an open house to introduce the program to the public, drawing in micro-enterprise-sized entrepreneurs for the second cohort in the The Pop-Up Place.

4. Create "Concept to Customers" and " Business Roadmap" workshops, promoting not only to The Pop-Up Place entrepreneurs but to existing micro-enterprises in the area.
e. The City’s Analysis of Impediments to Fair Housing Choice recommends that the City prioritize investments in areas identified as Racially/Ethnically Concentrated Areas of Poverty (RECAPs – see NOFA Handbook). Will this program be:

Offered Citywide
Offered Citywide with an emphasis and affirmative marketing toward RECAPs
Offered exclusively to residents of RECAPs
f. Describe the service area:

Note: Strong applications will include specifically defined services areas such as ‘residents within ½ mile radius of [facility address]’ or ‘residents within the boundaries defined on the attached map.’ A map may be attached in lieu of a service area description.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Chinatown Fresno is bounded by Ventura Street on the south, Freeway 99 on the west, Fresno Street on the north and the railroad tracks on the east.

As a mixed-used urban neighborhood located on the western boundary of Downtown Fresno, Chinatown Fresno is primarily commercial. Decades of disinterest and disinvestment by government, agencies and non[rofits has bred distrust. A concerted economic development effort continues to be needed to support and develop this business community.
g. Estimate the number of unduplicated people expected to benefit from the project:
50 unduplicated people or businesses will receive a direct benefit from this project.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

h. Income Documentation
CDBG-eligible programs primarily benefit persons who earn less than 80% of the area median income. A chart containing the income limits effective as of July 1, 2023, is included as a reference below. Applicants must select one of the three options for documenting how their activity will satisfy the income eligibility requirement. Please note, these income limits are subject to change. For the most current income limits please reference the link below:
https://www.hudexchange.info/resource/5334/cdbg-income-limits/ Household Size 30% AMI 50% AMI 80% AMI
1 17,350 28,900 46,200
2 19,800 33,000 52,800
3 22,300 37,150 59,400
4 24,750 41,250 65,950
5 26,750 44,550 71,250
OPTION 1: Low-Income Clientele – Presumed Benefit
Select this option only if the program will exclusively serve one of the following clienteles (select all that apply)
Older Adults (62 and older)
Severely Disabled Adults
Abused Children
Illiterate Adults
Migrant Farm Workers
OPTION 2: Low-Income Clientele – Other
Select this option if the program will serve a specific clientele not listed under the first option. The organization must document income eligibility for each program participant. Indicate below the types of documentation the organization will collect to verify income eligibility (select all that apply):

Pay Stubs / Wage Statements
W-2s
Income Tax Returns
Social Security Documentation
Bank Statements
Signed Certifications from
Beneficiaries
Other:

Other:

Other:

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

OPTION 3: Low-Income Area
Select this option if the program will benefit all residents in an area where at least 51% of its residents are low- or moderate-income. This is the least likely option for Public Service programs.
i. Detailed Narrative Description of Project/Program
Describe the project/program in detail in the space below. Limit description to the space provided on this and the next page.

In a neighborhood where challenges are many, Chinatown Fresno is slowly developing a stronger business economy. Small businesses with fewer than five employees represent the bulk of the business community. Building on the success of Chinatown Open for Business, The Pop-Up Project is designed to inspire budding entrepreneurs, strengthen existing businesses, and create an enduring impact on the Chinatown business environment.

This initiative is aimed directly at building economic and community development. For Chinatown, the challenges are many. Chinatown Fresno is disconnected from the rest of Downtown Fresno by the railroad tracks, as well as from its former residential community to the west by Highway 99. Chinatown small businesses comprise 97% of Chinatown businesses with over 60% classified as micro-enterprises. It is perhaps the largest concentration of micro-enterprises and an important component of the overall City of Fresno business community.

NEIGHBORHOOD ASSESSMENT Understanding the Chinatown Fresno neighborhood is an ongoing process. Our first order of business will be to initiate a comprehensive neighborhood assessment, expanding the existing business database to develop a strong foundation for strategic decision-making. A kickoff survey in July 2024 sets the stage, allowing community members to voice their aspirations and concerns. A wrap-up survey in June 2025 concludes this assessment, providing insights into the program’s impact. “THE POP-UP PLACE” OPEN HOUSE Of course, we’re going to have an Open House. We found the Chinatown Open for Business kickoff event very successful for both businesses and the neighborhood. To mark the launch of The Pop-Up Place, the Open House will again feature a Chinatown Business Roundtable of existing businesses who will offer insights and perspectives that motivate aspiring and existing entrepreneurs alike. Gathering people in Chinatown is an opportunity to promote our expansive restaurant community, many of which are micro-enterprises.

LAUNCHING ENTREPRENEURS At the core of The Pop-Up Project is a transformative opportunity for a beginning group of six entrepreneurs who will be invited to launch their businesses in The Pop-Up Place. This creative environment will not only offer them free rent for six months, but business start-up workshops to get them going. This unique incubation period allows them to nurture their ideas from PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

concept to an operating micro-enterprise. As the first cohort of entrepreneurs takes the spotlight in The Pop-Up Place, a second round will begin the selection process.

EMPOWERMENT Recognizing that a strong foundation is essential for success, The Pop-Up Project offers a series of workshops tailored to the needs of emerging entrepreneurs, essentially vocational training for micro-enterprises. The “Concept to Customers” workshops provide insights into business planning and development, helping participants craft strong business plans and strategies for market penetration.

The “Business Roadmap” workshops are designed to improve operational efficiency and pave the way for sustained growth, including such topics as budgeting and cash flow, use of social media, human resources and government compliance. It is our intention to continue workshops as micro-enterprises continue to need them, offering the series to start-up entrepreneurs and existing Chinatown micro-enterprises and will be expanded as needed.

THE JOURNEY As the first six micro-enterprises “outgrow” The Pop-Up Place, the process includes locating permanent facilities for these businesses in Chinatown buildings or surrounding neighborhoods. This transition shows The Pop-Up Project commitment to cultivate businesses that not only thrive within the Pop-Up model, but integrate into the community, contributing to its economic and cultural vitality.

TECHNICAL ASSISTANCE Acknowledging that entrepreneurship is a continuous journey, technical assistance remains a cornerstone of The Pop-Up Project.

Throughout the year, entrepreneurs receive ongoing support, ensuring they have access to resources, mentorship and expertise to navigate challenges and seize opportunities. This commitment to continual assistance reflects the project’s dedication to the long-term success of every participant.

SUMMARY The Pop-Up Project offers inspiration and ongoing support for new and existing micro-enterprises in Chinatown Fresno. As the first cohort of entrepreneurs moves into The Pop-Up Place, they begin a journey that not only brings success to their ideas but expands possibilities for established micro-enterprises as well. By fostering entrepreneurship, community engagement and strategic planning, this initiative is set to generate success, resilience and cultural richness leading to job growth, a sound Chinatown economy and improved quality of life.

Detailed Narrative Description of Project/Program (Continued from previous page) PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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

Collaborating Organization Description of Collaboration Economic Development
Corporation serving Fresno
County
Work with their BRE (business retention and
expansion) specialists to improve our program
Fresno Metro Black Chamber
of Commerce
Collaborate with FMBCC staff to locate potential
entrepreneurs
Fresno Area Hispanic
Foundation
Collaborate with FAHF to locate potential
entrepreneurs
Downtown Fresno Partnership Collaborate with DFP to locate potential entrepreneurs
Community and Economic
Development Partnership
Collaborate with other place-based neighborhood
organizations who belong to CEDP to locate
potential entrepreneurs
City of Fresno Economic
Development Department
Collaborate with Fresno Ec Dev Dept to locate
potential entrepreneurs and assist in workshops
Fresno City College Business
Administration
Assist in locating potential entrepreneurs

4. Project/Program Budget
a. The City is interested in applicants that can deploy activities in a timely manner (12 months) while balancing the need to maintain high standards of program delivery. Please propose how you will address this need.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

The Chinatown Fresno Foundation currently operates their Chinatown Business Resource Center to assist business and property owners. We plan to begin marketing The Pop-Up Place in July, 2024, if approved.

Our Community Engagement will serve as The Pop-Up Place coordinator.

Within the following month, the facility will be rented and the budding microenterprises selected and offered space.

Workshops will begin at the 4-month mark, and will recur throughout the year.

The second cohort of micro-enterprises will be brought in within nine months, as soon as the first cohort has found existing storefronts for their businesses. b. List of Funding Sources
Provide all planned funding anticipated/ committedfor this activity for PY 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
CA High-Speed
Rail Authority
Marketing and
community
outreach
135,000 Committed
Chan
Zuckerberg
Economic
Development
5,000 Pending April, 2024
Strategic
Growth Council
Regional
Climate
Collaboratives
Community
Development
75,000 Pending July, 2024
Fresno Area
Hispanic
Business 6,875 Committed
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Foundation improvements
c. Activity Budget Summary and Narrative
Please complete Exhibit A – Operating Budget Summary.

The above referenced Budget worksheet is available at www.fresno.gov/housing under the ‘Notices of Funding Available’ tab.

An Exhibit B – Budget Narrative must also be completed to provide a brief explanation of the expenses included in the budget.

Please note the following costs are not allowable for CDBG: bad debts; contingencies; contributions and donations; entertainment costs (including meals for social events and awards/graduation banquets); gifts or incentive awards to individuals; fines and penalties resulting from violations of or non-compliance with Federal, State, and Local laws; interest on borrowed capital; fundraising; investment management.
d. Prior-Year Financial Statement
Please attach a financial statement labeled as Exhibit C for the proposed program for the last full operating year. Failure to provide the financial statement will result in disqualification.

Attachments to Part B Application:

EXHIBIT A – Operating Budget Summary
EXHIBIT B – Budget Narrative
EXHIBIT C – 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 – Funding Commitment Letters (if available)
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

EXHIBIT D-1; D-2 – Letters of Support (optional – maximum 2) EXHIBIT E – Service Area Map (required if not described in 3.f.) PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Exhibit A: Operating Project Budget Summary (or submit via Excel) Budgeted Position
(Personnel) or Category
(Operations)
City of Fresno HUD Funds Other Funds for Project
Project
Totals (All
Funds)
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 (enter position titles):

Community
Engagement Specialist 8250.00 2062.50 10312.50 20000.00 30312.50 Administrative Personnel (enter position titles):

Administrator 4620.00 1155.00 5775.00 5775.00
Independent Contractors / Consultants (enter position titles):

Project Director 10000.00 10000.00

TOTAL PERSONNEL
BUDGET $ $ $ $ $ $ $ $ $
Other Direct Costs (Include only costs that are direct; indirect costs are covered under the Indirect Cost Rate) The Pop-Up Place rent 8400.00 8400.00 16800.00
Pop-Up Accessories
(dividers, didsplay
counters)
1876.14 1000.00 2876.14

TOTAL OTHER DIRECT
COSTS $10276.14 $ $ $ $ $ $10276.14
INDIRECT COSTS (Select 1 indirect rate Only)
Approved Indirect Cost
Rate
De minimus 10 % Rate

TOTAL INDIRECT COST
BUDGET $3,636.36 $ $ $ $ $ $3,636.36

TOTAL PROJECT
BUDGET $22,870.00 $3,217.50 $40000.00 $ $28400.00 $ $1000.00 $ $69400.00 *An approved indirect cost rate must be applied to the base identified in the agreement with the federal cognizant agency.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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).

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

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

The Pop-Up Project budget outlines the financial requirements to launch The Pop-Up Place and the accompanying workshops. It covers key personnel, operational expenses and necessary resources.

1. Pop-Up Coordinator ($10,312.50) The coordinator will assist the Project Director in determining and outfitting the location, along with selecting the pop-up entrepreneurs. It will be a new responsibility for our existing Community Engagement Specialist

2. Administrator ($5,775.00) The staff administrator will support the coordinator by assisting with ongoing operations and managing logistical aspects.

3. Project Director ($10,000) The Project Director is responsible for the overall vision, strategy and success of The Pop-Up Place and the accompanying workshops and technical assistance.

4. The Pop-Up Place Rent ($8,400) The venue is a critical element of the success of The Pop-Up Place and its tenants. This budget allocation shares the cost of securing a suitable location, providing an inviting and accessible space for tenants and their customers.

5. Pop-Up Accessories ($1,876.14) The tenants will require essential shop items to create an inviting space. They include decorations, dividers, counters/tables and signs.

The proposed budget is designed to cover personnel salaries, venue costs and essential accessories. It supports the activation of two cohorts of microenterprise pop-ups and the education of dozens of additional microenterprises businesses that already exist in Chinatown.

Chinatown Fresno Foundation
Statement of Financial Activity
February 2023 - January 2024
Accrual Basis Thursday, February 15, 2024 1/1
TOTAL
Income
Donations 1,955.00
Grant Revenue 198,750.00
Total Income $200,705.00
GROSS PROFIT $200,705.00
Expenses
Advertising & Marketing 3,000.00
Bank Charges 2.49
Computer and Software Expenses 1,253.94
Contractors 48,000.00
Dues & subscriptions 541.90
Event Expenses
Open House 273.35
Small events & community meetings 262.67
Total Event Expenses 536.02
Insurance - General 1,706.75
Internet and Telephone Services 1,597.40
Legal & Professional Services 1,500.00
Licenses and Fees 50.00
Office Equipment 628.30
Office Supplies 877.29
Other Business Expenses 128.14
Payroll Expenses
Insurance - Workers Comp 1,033.00
Taxes 2,840.66
Wages 28,360.00
Total Payroll Expenses 32,233.66
Print and Copy Expense 553.51
Program Expenses 1,162.99
Rent & Lease 5,400.00
Repairs & Maintenance 1,687.00
Uncategorized Expense 0.00
Utilities 1,772.28
void 0.00
Website 761.87
Total Expenses $103,393.54
NET OPERATING INCOME $97,311.46
NET INCOME $97,311.46
PY 24 Part B Exh C Chinatown
Chinatown Fresno Foundation
Statement of Financial Position
As of January 31, 2024
Accrual Basis Thursday, February 15, 2024 02:03 PM GMT-08:00 1/2 TOTAL
ASSETS
Current Assets
Bank Accounts
PalPal 270.27
Petty Cash 200.00
Prepaid Cards 30.01
US Bank 5126 1,282.67
Total Bank Accounts $1,782.95
Accounts Receivable
Accounts Receivable (A/R) 0.00
Total Accounts Receivable $0.00
Other Current Assets
166,966.17

0.00 0.00

0.00 Grants Receivable ($44,594 within one month, additional $52,371 within six months, balance within a year) Inventory Asset
Prepaid Insurance
Undeposited Funds
Utility Deposit 0.00
Total Other Current Assets $166,966.17
Total Current Assets $168,749.12
Fixed Assets
Fixed Asset Copiers 3,779.13
Total Fixed Assets $3,779.13
TOTAL ASSETS $172,528.25

LIABILITIES AND EQUITY
Liabilities
Current Liabilities
Accounts Payable
Accounts Payable (A/P) 0.00
Total Accounts Payable $0.00
Other Current Liabilities
Accrued Expenses 0.00
Direct Deposit Payable 0.00
Payroll Liabilities
CA PIT / SDI 15.73
CA SUI / ETT 30.03
Federal Taxes (941/944) 275.97
Total Payroll Liabilities 321.73
Unearned Revenue 0.00
Total Other Current Liabilities $321.73
Total Current Liabilities $321.73
Chinatown Fresno Foundation
Statement of Financial Position
As of January 31, 2024
Accrual Basis Thursday, February 15, 2024 02:03 PM GMT-08:00 2/2 TOTAL
Total Liabilities $321.73
Equity
Retained Earnings 179,139.35
Net Income -6,932.83
Total Equity $172,206.52
TOTAL LIABILITIES AND EQUITY $172,528.25
Letters of
Support
February 5, 2024
Re: Community Development Block Grant, The Pop-Up Project To Whom It May Concern,
With great enthusiasm, I, Andrew Feil, Executive Director of Every Neighborhood Partnership (ENP), offer my strongest support for the Chinatown Fresno Foundation's Community Development Block Grant proposal for the Pop-Up Project.

At ENP, we share a deep commitment to neighborhood development. We recognize the critical role played by neighborhood organizations like the Chinatown Fresno Foundation in fostering commercial success and vibrancy within their districts. Through our shared membership in the Community and Economic Development Partnership (CEDP), I have closely followed the Foundation's work and am confident in its capacity to deliver effective business support services. Their proposed Pop-Up Project stands out for its innovative approach, offering crucial elements such as:
● Physical location: This crucial resource provides new entrepreneurs with a valuable platform to launch their ventures.
● Subsidized rent: The six-month rent coverage significantly reduces barriers to entry, promoting accessibility and inclusivity.
● Targeted workshops: Practical workshops like "Pop-Up Place Concept to Customers" and "Business Roadmap" equip participants with essential knowledge and skills.

I strongly believe that this project aligns perfectly with the goals of the Community Development Block Grant program and will generate significant benefits for the Chinatown district. It will contribute to:
● Economic growth: By fostering new businesses, the project will stimulate local economic activity and job creation.
● Entrepreneurial support: The targeted assistance empowers aspiring entrepreneurs to succeed, promoting community self-sufficiency.
● Vibrant Chinatown: The project will enhance the appeal and vitality of Chinatown, attracting residents and visitors alike.

In conclusion, I wholeheartedly endorse the Chinatown Fresno Foundation's Pop-Up Project and urge you to approve their Community Development Block Grant proposal. Their commitment to empowering new entrepreneurs and revitalizing the Chinatown district aligns perfectly with our shared vision for thriving and inclusive communities.

Sincerely,
Andrew Feil
Executive Director, Every Neighborhood Partnership
1719 L Street, Fresno, CA, 93721 / 559.400.7310 / [email protected] 1719 L St, Fresno, CA, 93721
P: 559.400.7310 / everyneighborhood.org
PY 24 Part B Exh D-1
Chinatown
PY 24 Part B Exh D-2 Chinatown
072 073
076 084
117
075
103 111
074
063
121
13 09 08
12T
38U 03
U
3944 11
04 18T
37T3512
062
065 FAGAN ALLEY FAGAN ALLEY
01T 03 06
050402
18 20 15 101213
14 11
01 09 10 03 11 0706
8T
15 13 0302 1204
11 E Street E Street E Street Kern Inyo Mono
F Street F Street F Street
G Street G Street G Street
Ventura
Kern
Inyo
Mono
Fresno
Ventura
Fresno
N
CHINA ALLEY 071 CHINA ALLEY CHINA ALLEY
01 02
08 07 100506 03
01 02 0403 05 07
13 06
12 11 10T 09 08
01 02 050403 06
12 0913 08 07
17 16T
01 02 06T 07T
04 03
05T
18 01 02 0403 0605 20 19 01 03 02
17 22
16T 18 19T
1315 14
7T
22T
12 11 10 09 05T
20T
081
01 11 121315 17
Chinatown Neighborhood Map
Feb 13 2024
24U
04T
31T
32T
07T 26T 28T
27T 29T?
17T 04T 29T 30T
32U
23 21
30 34 33
21 20
25 19T
28 27263132
29 36
18 11T 03T 04U 070605
33U
102
066
08 07 06
04 02 03
05 Types of use
Available for development
Residential
Existing buildings with 2nd-floor development potential Unavailable properties like those belonging to CA Dairies and High-Speed Rail 030 040 050
Central
Fish
Temple
California Dairies
Existing buildings without 2nd-floors
Fire Station
PY24 Part B Exh E Chinatown
Community Services
Fresno Interdenominational
Refugee Ministry (FIRM)
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):

Fresno Interdenominational Refugee Ministries FIRM
UEI of Organization: Federal Tax ID Number:

G94EBTU4JK18 77-0357297
Date of Incorporation: Date of 501(c)(3) Determination:
1/12/1994 2/26/1997
Mailing Address of Organization: Organization Website Address:
1940 N. Fresno St www.firminc.org
Name of President (or Chair of the Board): E-mail Address:

Thoua Lee [email protected]
Name of Chief Executive or Executive Director: E-mail Address:

Christine Barker [email protected]
Name of the Secretary: E-mail Address:

Darren Duerksen160153.47 [email protected]
Name of Treasurer (or Chief Financial Officer): E-mail Address:

Yaomee Xiong [email protected]
Principal Contact
Person: Principal Contact’s Title:

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

Christine Barker Executive Director
1940 N. Fresno St
Fresno, CA 93703
Primary Phone #: Alternative Phone #: E-mail Address:
559.487.1500 559.284.7249 [email protected]
Name of Authorized Signatory: Title of Authorized Signatory:

Christine Barker Executive Director
Signature of Authorized Official: Date of Signature:

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:

FIRM’s mission statement, “Sharing Christ’s Love to Build Communities of Hope with New Americans” remains unchanged since our inception in 1994. It should also be noted that FIRM provides services to all people regardless of religion, nationality, race, language or any other protected class without proselytization. No religious beliefs or activities are required or expected in order to receive services or work at FIRM.

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

Staff Name Title
Years of
Experience
1) Christine Barker Executive Director 11
2) Paying Her Program Manager 6
3) Yaomee Xiong
Finance and Operations
Director 11
4)
5)
Board of Directors
How often does your Board of Directors regularly meet?
monthly
List current Board of Directors below:
1) Thoua Lee 6) Rev. Simon Biasell
2) Darren Duerksen 7) Rev. Dr. Stan Friesen (emeritus)
3) Anmar Alzaydi 8)
4) Pang Vangyi 9)
5) Rev. Amanda Nevin 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: JDT and Associates
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: Yaomee Xiong
Title: Finance and Operations Director
Phone/Email: 559.487.1500 / [email protected]
Authorized Signatories
If your organization is selected for funding, signatures from persons bearing titles from each of the two lines below will be required by your organization.

1. Board Chair, President, or Vice President

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

Authorized Signatory Name Authorized Signatory Title
1) Christine Barker Executive DIrector
2) Yaomee Xiong Finance Director
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
$
 Owner-Occupied Home Repair
Number of Applications Total Dollar Amount Requested
$
 Public and Community Services
Number of Applications Total Dollar Amount Requested
1 $ 206,134.94
 Fair Housing
Number of Applications Total Dollar Amount Requested
1 $ 160,153.47
=

GRAND TOTAL
Number of Applications Total Dollar Amount Requested
2 $366,288.41
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
List of FIRM Board Directors and Officers by Name and Title

Board Chair, Thoua Lee
Secretary, Darren Duerksen
Board Members:

Pang Vangyi
Rev. Amanda Nevin
Rev. Simon Biasell
Anmar Alzaydi
Board Member Emeritus:

Rev. Dr. Stanley Friesen

EXECUTIVE DIRECTOR
Christine Barker

FINANCE DIRECTOR
Yaomee Xiong

ADMINISTRATIVE STAFF
Program Managers
Chuya Moua
Paula Cha
Paying Her
Salim Syoufi
Bookkeeper
Tony Bounthapanya
Office Manager
Txoua Xiong

PROGRAM AREAS
Community Building
COVID-19 Response
Literacy and Learning
New Neighbors
Wellness and Welcome

REFUGEE GROUPS
SERVED
Hmong
Laotian
Cambodian
Ukrainian/Slavic
African
Afghan
Syrian
Iraqi
And More!
1940 N Fresno Street
Fresno, CA 93703
Phone: (559) 487-1500
Fax: (559) 487-1550
Website: www.firminc.org
Part A, Exhibit 6
Audited Financial Statements
and Other Financial Information

FRESNO INTERDENOMINATIONAL REFUGEE MINISTRIES
DBA F.I.R.M., INC.

December 31, 2021
JWT & Associates, LLP
Certified Public Accountants
Audited Financial Statements

FRESNO INTERDENOMINATIONAL REFUGEE MINISTRIES
December 31, 2021
Report of Independent Auditors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

FINANCIAL STATEMENTS
Statements of Financial Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Statements of Activities and Changes in Net Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Statements of Cash Flows. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Notes to Financial Statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

SINGLE AUDIT REPORTS
Schedule of Expenditures of Federal Awards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Notes to Schedule of Expenditures of Federal Awards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Independent Auditor’s Report on Compliance For Each Major Program and on Internal Control Over Compliance
Required by the Uniform Guidance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Schedule of Findings and Questioned Costs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 JWT & Associates, LLP
A Certified Public Accountancy Limited Liability Partnership 1111 East Herndon Avenue, Suite 211, Fresno, California 93720 Voice (559) 431-7708 Fax: (559) 431-7685
Report of Independent Auditors
To the Board of Directors
Fresno Interdenominational Refugee Ministries
Fresno, California
Opinion
We have audited the accompanying financial statements of Fresno Interdenominational Refugee Ministries (the Organization), a non profit organization, which comprise the statements of financial position as of December 31, 2021, and the related statements of activities and changes in net assets, and cash flows for the year then ended, and the related notes to the financial statements.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Organization as of December 31, 2021, and the results of its activities, 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.

Prior Year Audit
The December 31, 2020 financial statements of Fresno Interdenominational Refugee Ministries were audited by Joe J. Chaidez, CPA, another CPA firm. The December 31, 2020 audit report was issued September 8, 2021 on which an unmodified opinion was expressed.

Basis for Opinion
We conducted our audits in accordance with auditing standards generally accepted in the United States of America.

Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Organization and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these 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. 1 In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Organization’s ability to continue as a going concern 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 it is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. 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, including omissions, are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgement made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards, we:
· Exercise professional judgement and maintain professional skepticism throughout the audit. · Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. · Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Foundation’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 judgement, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Foundation’s ability to continue as a going concern.

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 (CFR) 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 2 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.

JWT & Associates, LLP
Fresno, California
September 21, 2022
3 Statements of Financial Position

FRESNO INTERDENOMINATIONAL REFUGEE MINISTRIES
December 31
Assets 2021 2020
Current assets:

Cash and cash equivalents $ 398,605 $ 363,552
Grants, contracts, and other receivables 535,012 246,487 Other current assets 23,516 36,877
Total current assets 957,133 646,916
Property and equipment, net 585,832 615,942
Total assets $ 1,542,965 $ 1,262,858
Liabilities and Net Assets
Current liabilities:

Accounts payable and accrued expenses $ 46,938 $ 6,068
Accrued payroll and related liabilities 108,875 78,381
Deferred revenue 239,244 159,479
Long-term debt - current portion 20,571 14,085
Total current liabilities 415,628 258,013
Long-term debt less current portion 271,211 300,600
Total liabilities 686,839 558,613
Net assets:

Net assets without donor restrictions 856,126 704,245
Total net assets 856,126 704,245
Total liabilities and net assets $ 1,542,965 $ 1,262,858 See accompanying notes and auditors’ report 4
Statements of Activities and Changes in Net Assets

FRESNO INTERDENOMINATIONAL REFUGEE MINISTRIES
Year Ended December 31
2021 2020
Changes in net assets without donor restrictions
Revenues and gains:

Grant and contract revenue $ 2,149,084 $ 1,597,054
Contributions 92,871 50,277
PPP loan proceeds -0- 135,080
Rental income 61,113 52,209
Other operating income 82,341 10,000
Net assets released from restriction -0- -0-
Total revenues and other support 2,385,409 1,844,620
Expenses:

Program services 1,834,569 1,496,425
General & administrative 397,159 270,703
Fundraising 1,800 -0-
Total expenses 2,233,528 1,767,128
Increase in net assets without donor restrictions 151,881 77,492 Net assets at the beginning of the year 704,245 626,153 Net assets at the end of the year $ 856,126 $ 704,245
See accompanying notes and auditors’ report 5
Statements of Cash Flows

FRESNO INTERDENOMINATIONAL REFUGEE MINISTRIES
Year Ended December 31
2021 2020
Cash flows from operating activities:

Increase in net assets $ 151,881 $ 77,492
Adjustments to reconcile increase in net assets without donor restrictions to net cash provided by (used in) operating activities:

Depreciation and amortization 39,590 25,784
Changes in operating assets and liabilities:

Grants, contract and other receivables (288,524) 26,324 Other current assets 13,360 (20,557)
Accounts payable and other accrued expenses 33,637 (80,523) Accrued payroll and related liabilities 37,727 (350,202) Deferred revenue 79,765 -0-
Net cash provided by (used in) operating activities 67,436 (321,682) Cash flows from investing activities:

Purchase of fixed assets (9,480) -0-
Net cash (used in) investing activities (9,480) -0-
Cash flows from financing activities:

Repayments of debt borrowings (22,902) (18,777)
Net cash (used in) financing activities (22,902) (18,777) Net increase/(decrease) in cash and cash equivalents 35,054 (340,459) Cash and cash equivalents at beginning of year 363,552 704,011 Cash and cash equivalents at end of year $ 398,605 $ 363,552 6 See accompanying notes and auditors’ report
Notes to Financial Statements

FRESNO INTERDENOMINATIONAL REFUGEE MINISTRIES
December 31, 2021

NOTE A - NATURE OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Organization and Purpose: Fresno Interdenominational Refugee Ministries (the “Organization”) serves refugee families of all cultures and religious traditions, and participation in religious services or adherence to a particular religious belief is not required to receive services. The Organization’s motivation and mission is to “share Christ’s love by building communities of hope with New Americans.” The Organization is supported primarily through grants and contributions with funding coming in the form of Federal awards and contracts indirectly through pass-through entities, local and state government awards and contracts, and private grants.

Basis of Preparation: The accompanying financial statements are prepared on the accrual basis of accounting. The accounting policies and financial statements of the Organization generally conform with the recommendations of the audit and accounting guide, Not-For-Profit Organizations, published by the American Institute of Certified Public Accountants (AICPA). Net assets of the Organization and changes therein are classified and are reported as follows:
• Net assets without donor restrictions - Net assets without donor restrictions represent those resources of the Organization that are not subject to donor-imposed stipulations. The only limits on these net assets are broad limits resulting from the operating nature of the Organization and the purposes specified in their bylaws, if any. • Net assets with donor restrictions - Net assets with donor restrictions represent contributions that are subject to donor-imposed restrictions that can be fulfilled by actions of the Organization pursuant to those stipulations or by the passage of time. Such donor-imposed restrictions are temporary in nature. Other donor-imposed restrictions may be perpetual in nature, when the donor stipulates that resources be maintained in perpetuity.

Revenue Recognition: Revenue from grants and contracts restricted for use in specific activities is recognized in the period when expenditures have been incurred in compliance with the grantor's restrictions. Grants and contracts awarded for the acquisition of long-lived assets are reported as unrestricted non-operating revenue, in absence of donor stipulations to the contrary, during the fiscal year in which the assets are acquired. Cash received in excess of revenue recognized is recorded as deferred revenue. Contributions, including government grants and contracts, are recognized at fair value when the donor makes an unconditional promise to give to the Organization.

Use of Estimates: The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
7 Notes to Financial Statements (continued)

FRESNO INTERDENOMINATIONAL REFUGEE MINISTRIES
NOTE A - NATURE OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (continued) Cash and Cash Equivalents: Cash and cash equivalents include cash in checking and savings accounts available for use in daily operations of the Organization. The Organization considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. Financial instruments potentially subjecting the Organization to concentrations of credit risk consist primarily of bank deposits in excess of FDIC limits. Management believes, however, that the risk of loss is minimal due to the high financial quality of the banks. Per the various financial institutions as of December 31, 2021 and 2020, approximately $250,000 was covered by federal depository insurance.

Donated Goods and Services: Non-cash contributions are recognized as contributions if they have ascertainable fair values and can be realized in cash or other liquid assets. Donated services are recognized as contributions if they 1) significantly enhance non-financial assets or 2) involve a professional service that would otherwise have been purchased and whose values can be objectively measured. The Organization receives various donated goods and services. The estimated fair value of the donation is recorded as support and expense in the period received.

Grants, Contracts, and Other Receivables: Grants, contracts, and other receivable are stated at unpaid balances and are primarily contracts from funding sources for services performed under cost reimbursement contracts.

The Organization considers an allowance for doubtful accounts based upon management’s review and analysis of specific receivables and considers the age of past due accounts. Contract and grants receivables are written-off when deemed uncollectible. Recoveries of contract and grants receivable previously written-off or changes in allowance estimates are recognized as income when received or recorded. At December 31, 2021 and 2020, the Organization believes that all receivables are collectable and did not have an allowance for doubtful accounts. The Organization had no bad debt expense or bad debt recoveries for the years ended December 31, 2021 and 2020.

Income Taxes: The Organization has qualified as a non-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. The Organization’s returns are subject to examination by federal and state taxing authorities generally for three years after they are filed.

Property and Equipment: Property and equipment are reported on the basis of cost, or in the case of donated items, on the basis of fair market value at the date of donation. Routine maintenance and repairs are charged to expense as incurred. Expenditures which increase values, change capacities, or extend useful lives are capitalized. Depreciation of property and equipment and amortization of property under capital leases are computed by the straight-line method for financial reporting purposes over the estimated useful lives of the assets, which range from 8 to 30 years for land improvements, 5 to 40 years for buildings and improvements, and 3 to 20 years for equipment. Interest cost incurred on borrowed funds, net of related interest earnings, is capitalized during periods of construction of capital assets as a component of acquiring those assets.
8 Notes to Financial Statements (continued)

FRESNO INTERDENOMINATIONAL REFUGEE MINISTRIES
NOTE A - NATURE OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (continued) Impairment of Long-Lived Assets: As required by the Statement of Financial Accounting Standards (SFAS) no. 121, Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of, the Organization reviews long-lived assets for impairment whenever the circumstances or events indicate that the carrying amount of the asset may not be fully recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future net undiscounted cash flows expected to be generated by the assets. If the sum of the expected future cash flows (undiscounted and without interest charges) from an asset to be held and used in operations is less than the carrying value of the asset, an impairment loss is recognized. Assets to be disposed of are reported at the lower of the carrying amount or the fair value, less selling or disposal costs. Based upon this analysis, there were no adjustments to the carrying value of long-lived assets in financial statements of the Organization except for the extraordinary construction in progress write-off as discussed further in the notes.

Functional Allocation of Expenses: The costs of providing various programs and other activities have been summarized on a functional basis in the statement of functional expenses. Accordingly, certain costs have been allocated among the program and general and administrative categories as benefitted.

NOTE B - INFORMATION ABOUT LIQUIDITY AND AVAILABILITY OF RESOURCES The Organization regularly monitors the availability of resources required to meet its operating needs and other contractual commitments, while also striving to maximize the investment of its available funds. The Organization has various sources of liquidity at its disposal, including cash and cash equivalents, and various receivables. For purposes of analyzing resources available to meet general expenditures over a 12-month period, the Organization considers all expenditures related to its ongoing activities of serving refugee families of all religious and cultural backgrounds as well as the conduct of services undertaken to support those activities to be general expenditures.

The Organization strives to maintain liquid financial assets sufficient to cover 30 days of general expenditures. The following table reflects the Organization’s financial assets as of December 31, 2021 and 2020, reduced by amounts that are not available to meet general expenditures within one year of the Statement of Financial Position date. 2021 2020
Cash and cash equivalents $ 398,605 $ 363,552
Grants, contracts, and other receivables 535,012 246,488 Total financial assets 933,617 610,040
Net assets with donor restrictions -0- -0-
Total financial assets available for one year of expenses $ 933,614 $ 610,040 9 Notes to Financial Statements (continued)

FRESNO INTERDENOMINATIONAL REFUGEE MINISTRIES

NOTE C - GRANTS, CONTRACTS, AND OTHER RECEIVABLE
Grants, contracts, and other receivables are comprised of the following at December 31, 2021 and 2020:
2021 2020
Fresno County - BHC $ 202,414 $ 135,808
CCHP 43,514 -
City of Fresno - AHL 38,317 -
Refugee Youth Mentoring 36,665 -
Trinity Health 33,145 -
FUSD 31,936 -
First 5 Fresno 29,457 -
CBANS 16,472 53,039
Other 103,092 57,640
Total $ 535,012 $ 246,487

NOTE D - FUNCTIONAL EXPENSES
The costs of providing various programs and other activities have been summarized on a functional basis below.

Accordingly, certain costs have been allocated among the program and general and administrative categories as benefitted. Functional expenses as of December 31, 2021 are as follows:

Program General and
Services Administrative Fundraising Total
Salaries and wages $ 1,316,986 $ 224,930 $ - $ 1,541,916 Employee benefits/taxes 221,804 32,022 - 253,826
Contract services 10,464 4,826 - 15,290
Occupancy 102,785 32,259 - 135,044
Travel and conference 12,191 1,578 - 13,769
Depreciation and amortization 5,342 34,248 - 39,590
Fundraising - - 1,800 1,800
Program expense - - - -
Program supplies 102,176 52,551 - 154,727
Other operating expenses 62,821 14,745 - 77,566
Total expenses $ 1,834,569 $ 397,159 $ 1,800 $ 2,233,528 10 Notes to Financial Statements (continued)

FRESNO INTERDENOMINATIONAL REFUGEE MINISTRIES
NOTE D - FUNCTIONAL EXPENSES (continued)
Functional expenses as of December 31, 2020 are as follows:

Program General and
Services Administrative Fundraising Total
Salaries and wages $ 765,896 $ 130,808 $ - $ 896,704
Employee benefits/taxes 127,739 18,442 - 146,181
Contract services 18,469 8,518 - 26,987
Occupancy 30,149 9,462 - 39,611
Travel and conference 12,425 1,608 - 14,033
Depreciation and amortization 3,479 22,305 - 25,784
Fundraising - - - -
Program expense 334,000 - - 334,000
Program supplies 113,072 58,155 - 171,227
Other operating expenses 91,196 21,405 - 112,601
Total expenses $ 1,496,425 $ 270,703 $ - $ 1,767,128

NOTE E - COMMITMENTS AND CONTINGENCIES
Operating Leases: The Organization has leased office equipment under a non-cancelable operating lease. Monthly lease payments are $395. Expected annual lease expense for the years ended December 31, 2022, 2023, 2024, 2025, and 2026 is $4,740 per year.

Litigation: As of September 21, 2022, the Organization was not subject to any litigation.

NOTE F - DEFERRED REVENUE
As of December 31, 2021 and 2020 unearned revenue is as follows:
2021 2020
Kresge $ 100,000 $ -0-
Wevax 53,526 -0-
Packard 33,104 45,000
Youth Mentoring 29,540 -0-
Others 23,074 114,479
Total deferred revenue $ 239,244 $ 159,479
11 Notes to Financial Statements (continued)

FRESNO INTERDENOMINATIONAL REFUGEE MINISTRIES

NOTE G - PROPERTY AND EQUIPMENT
Property and equipment consist of the following at December 31, 2021 and 2020 2021 2020
Buildings, land, and improvements $ 792,099 $ 792,099
Equipment, furniture, vehicles, and loan fees 246,215 236,735 Total fixed assets 1,038,314 1,028,834
Less accumulated depreciation (452,482) (412,892)
Total fixed assets, net $ 583,832 $ 615,942

NOTE H - LONG-TERM DEBT
The Organization has 3 long-term debts outstanding as of December 31, 2021 and 2020.

Loan 2021 2020
United Security Bank loan, secured by duplex. Thirty year term, 6% interest, monthly payment of $696 due through July 5,
2037. Principle remaining:
$ 84,019 $ 87,177
City of Fresno loan, secured by duplex. Annual interest free payment of $5,000. Payment is forgiven if cash flows are below minimum required amount, per
contract. Final payment due December 2036. Principle remaining:
75,000 89,999
Synod of the Pacific bank loan, secured by the deed of trust with assignment of rents as additional security. 5% interest, monthly payments of $1,018, final payment due January 31, 2037.

Principle remaining:
132,763 137,509
Total debt 291,782 314,685
Less current portion (20,571) (14,085)
Total long-term debt $ 271,211 $ 300,600

NOTE I - SUBSEQUENT EVENTS
Management evaluated the effect of subsequent events on the financial statements through September 21, 2022, the date the financial statements were originally issued, and determined at that time that there are no material subsequent events that had not been disclosed.
12 SINGLE AUDIT REPORTS
13 Schedule of Expenditures of Federal Awards

FRESNO INTERDENOMINATIONAL REFUGEE MINISTRIES
Year Ended December 31, 2021
Federal Grantor/ Federal Pass-Through Total
Pass-Through Grantor CFDA Identification Federal
Program and/or Cluster Title Number Number Expenditure
U.S. DEPARTMENT OF THE TREASURY
Passed Through
Building Healthy Communities: COVID Relief Fund *20.019 D-20-316 $ 765,231 Total Department of the Treasury 765,231
U.S. DEPARTMENT OF HEALTH AND HUMAN

SERVICES, PUBLIC HEALTH SERVICES
Passed Through
State of California Department of Social Services:

California Community Health Project 93.268 CA21CCO041 193,584 Youth Mentoring 93.566 YMP20FIRM A-1 45,811
The Urban Institute 93.185 102351-0001-FIRM-01 48,655
Total Department of Health and Human Services 288,050
U.S. DEPARTMENT OF HOUSING AND URBAN

DEVELOPMENT
Passed Through
City of Fresno: CDBG 14.218 B-21-MC-06-0001 16,724
Total Department of Housing and Urban
Development 16,724
Total Federal Financial Assistance $ 1,070,005
* denotes major program
See Notes to Schedule of Expenditures of Federal Awards 14 Notes to Schedule of Expenditures of Federal Awards

FRESNO INTERDENOMINATIONAL REFUGEE MINISTRIES
Year Ended December 31, 2021

NOTE A - BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Fresno Interdenominational Refugee Ministries (the Organization) under programs of the federal government for the year ended December 31, 2021. The information in this Schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows for the Organization.

For purposes of the Schedule, federal awards include all grants and contracts entered into directly between the Organization, agencies, and departments of the federal government. The awards are classified into major program categories in accordance with the provisions of the Uniform Grant Guidance.

NOTE B - BASIS OF ACCOUNTING
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U. S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the course of business to amounts reported as expenditures in prior years.

NOTE C - INDIRECT COST RATE
The Organization elected to use the ten percent federal de minimis cost rate allowed under Title 2 U. S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) when applicable.

NOTE D - RELATIONSHIP OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS TO

FINANCIAL STATEMENTS
Consistent with management’s policy, federal awards and other grants are recorded in respective revenue categories.

As result, the amount of total federal awards expended on the Schedule does not agree to total grant revenue on the Statement of Operations and Changes in Net Assets as presented in the Organization’s report on the audited financial statements.
15 JWT & Associates, LLP
A Certified Public Accountancy Limited Liability Partnership 1111 East Herndon Avenue, Suite 211, Fresno, California 93720 Voice: (559) 431-7708 Fax: (559) 431-7685
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
Fresno Interdenominational Refugee Ministries
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 the Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Fresno Interdenominational Refugee Ministries (the Organization) which comprise the statements of financial position as of December 31, 2021, and the related statements of operations and changes in net assets, and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated September 21, 2022.

Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Organization’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing an opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Organization’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Organization’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 to 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 internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 16 Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Organization’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 determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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.

JWT & Associates, LLP
Fresno, California
September 21, 2022
17 JWT & Associates, LLP
A Certified Public Accountancy Limited Liability Partnership 1111 East Herndon Avenue, Suite 211, Fresno, California 93720 Voice: (559) 431-7708 Fax: (559) 431-7685
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
Fresno Interdenominational Refugee Ministries
Fresno, California
Report on Compliance for Each Major Federal Program
We have audited Fresno Interdenominational Refugee Ministries (the Organization) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the Organization’s major federal programs for the year ended December 31, 2021. The Organization’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

Management’s Responsibility
Management is responsible for compliance with federal statues, regulations, and the terms and conditions of its federal awards applicable to its federal programs.

Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for each of the Organization’s major federal programs based on our audit of the types of compliance requirements referred to above. 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 the Title 2 U. S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Organization’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program.

However, our audit does not provide a legal determination of the Organization’s compliance. 18 Opinion on Each Major Federal Program
In our opinion, the Organization 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 December 31, 2021.

Report on Internal Control Over Compliance
Management of the Organization is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the Organization’s internal control over compliance with the types of requirements that could have a direct and material effect on a major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program 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 internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Organization’s 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 weaknessin 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 first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of 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.

JWT & Associates, LLP
Fresno, California
September 21, 2022
19 Schedule of Findings and Questioned Costs

FRESNO INTERDENOMINATIONAL REFUGEE MINISTRIES
Year Ended December 31, 2021
Section I - Summary of Auditor’s Results
Financial Statements
Type of auditor’s report issued Unmodified
Internal control over financial reporting:

Material weakness(es) identified? Yes X No
Significant deficiency(ies) identified that are not
considered to be material weaknesses? Yes X None Reported Noncompliance material to financial
statements noted? Yes X No
Federal Awards
Internal control over major programs:

Material weakness(es) identified? Yes X No
Significant deficiency(ies) 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 section 200.516(a)? Yes X No Major Programs
TREAS - COVID Relief Fund CFDA Number 21.019
Dollar threshold used to distinguish between
type A and type B programs $750,000
Auditee qualified as low-risk auditee? Yes X No
20 Schedule of Findings and Questioned Costs

FRESNO INTERDENOMINATIONAL REFUGEE MINISTRIES
Year Ended December 31, 2021
Section II - Current Year Findings and Questioned Costs Financial Statements Findings - Audit
There were no findings and questioned costs.

Major Federal Programs Audit
There were no findings and questioned costs.

Section III - Prior Year Findings and Questioned Costs
Financial Statements Findings - Audit
There were no findings and questioned costs.

Major Federal Programs Audit
There were no findings and questioned costs.
21 Part B
Application

PY 2024-2025 CONSOLIDATED NOFA

PART B - APPLICATION

PUBLIC AND COMMUNITY SERVICES
Application Summary
The City of Fresno (City) invites eligible organizations to submit applications for Public and Community Services through the Community Development Block Grant (CDBG) Program.

The 2020-2024 Consolidated Plan prioritizes the provision of services to low-income and special needs households that develop human capital and improve quality of life. As such, the City is interested in receiving applications for one or more of the following program activities:

Activity Funding Source
Child Care Services
CDBG
Youth Services
Medical and Mental Health Services
Older Adult Services
Personal and Professional Services
Economic Development: MicroEnterprise Assistance
•
Activity Definitions
Child Care Services: Services to benefit children (generally under age 13), including parenting skills classes.

Youth Services: Services for young people aged 4 to 19 that include, for example, recreational services, life skills (i.e., student-drive work programs), and cultural arts education opportunities. Counseling programs that target teens may include counseling for the family.

Medical and Mental Health Services: improving access to mental health and medical services for low- and moderate-income people including addiction recovery programs.

Older Adult Services: Services for older adults aged 60 and over that include, for example, recreational services.

Personal and Professional Development: Assistance to increase money management, home maintenance, workforce training, and employment programs.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Economic Development: Micro-Enterprise Assistance: Financial assistance, technical assistance, or general support services to owners and developers of micro-enterprises. A micro-enterprise is a business with five or fewer employees, including the owner(s).

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Application Submission
Application Deadline
February 16, 2024 by 5 PM
Resolutions Authorizing Application Submission Deadline March 1, 2024 by 5 PM
Application Delivery
• Please submit an electronic version of your application by:

Email [email protected], or
If your file is over 40 MB, email [email protected] to receive a link to upload large files
Hard copies of applications and authorizing resolutions are not requested or accepted. If assistance is required for digital submission, please reach out to the contact listed below.

We will email you within one business day of receipt to confirm application submission – if you do not receive confirmation, please contact the relevant person.

Contact Person
• Kimberly Archie, Senior Management Analyst
559-621-8458
[email protected]
• General Inquiries
Housing & Community Development Division | 559-621-8300 | [email protected] PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Application Overview and Instructions
The City of Fresno (City) Housing and Community Development division is accepting proposals from eligible organizations providing Public and Community Services to lowincome and special needs households that develop human capital and improve quality of life within the City.

Funds to be used for this NOFA are from the U.S. Department of Housing and Urban Development (HUD) Community Development Block Grant (CDBG) Program. A guide to program requirements is attached to the Consolidated NOFA Handbook.

Under this Consolidated NOFA, the following Public and Community Services objectives have been prioritized:
• Programs that leverage funds, and coordinate goals and operations with other governmental and agency partners in the area with a goal of creating coherent, efficient programs
• Programs that provide youth services focusing educating and inspiring about what they can accomplish in the future
• Programs that provide vocational training
• Programs that partner with other community agencies, schools, outreach organizations, and satellite centers to provide senior services in the Olive and Brawley area
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Instructions
Applications have been designed to support a standardized method of evaluation for eligibility and consideration. Applicants are encouraged to carefully review their applications prior to submission to ensure all questions are complete and narrative attachments are included. Once the application is submitted, additional information will not be accepted. In the event additional clarification is needed, City staff will contact the agency. In most instances, applicants will have 24 hours to provide the additional clarifying information in order to be considered responsive.

Prior to completing their applications, applicants should review the 2024-2025 Consolidated NOFA Handbook. The Handbook provides additional information regarding funding priorities, threshold eligibility requirements, applicant support options, and information on the timeline and process for application review and funding.

An organization’s completed application includes one Part A (Cover Page), and one or more Part B (Application) including all relevant exhibits and attachments. • Applicants may provide as an attachment a maximum of two, single-page letters of support. Additional pages beyond the maximum will not be reproduced. For this reason, applicants should select the two “best” support letters.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Evaluation Process
Applications will be scored and ranked according to the below criteria.

Category Points
Qualified / Disqualified:
• Does the applicant demonstrate how the proposal aligns with one or more priorities outlined in the City of Fresno 2020- 2024 Consolidated Plan? (If no, the application is disqualified.)
• Are the proposed activities and costs eligible under the applicable funding source? (If no in part or full, the application is disqualified in part or full.)
• Is the applicant a unit of government or an established corporation chartered and in good standing with the State of California or a 501(c)(3) tax-exempt organization? (if no, the application is disqualified) • Does the applicant have established financial and management systems? (if no, the application is disqualified)
• Has the applicant failed to meet any other threshold eligibility requirements in the accompanying 2024-2025 Consolidated NOFA Handbook? (If yes, the application is disqualified.)
• Does the applicant have any unresolved monitoring findings? (if yes, the application may be disqualified.)
Qualified or Disqualified
Organizational Capacity:
• Does the organization have demonstrated success in administering a similar activity? (0 years = 0 points; 1 or more years = 5 points) • Does the organization have cultural competency training available to staff operating the program? (10 points)
• Has the organization provided financial statements showing current assets sufficient to cover operating expenses for at least six months? (5 points)
20 PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Category Points
Quality of the Proposal / Alignment to Community Needs:
• Does the application clearly describe a community need and provide evidence that existing resources are insufficient to meet that need? (5 points)
• Is the program targeted to specific areas identified as Racially/Ethnically Concentrated Areas of Poverty (RECAPs)? (10 points)
• Does the applicant demonstrate a thorough plan of how to reach the target population and how they will affirmatively market the program to the target population? (Up to 5 points)
• Does the application clearly describe how it will assist the City in meeting the goals outlined in the Consolidated Plan? (Up to 5 points) ● Does the proposal include at least one of the prioritized activities listed on page 4 of this application? (10 points)
35 Impact and Outcome:
• Does the proposed activity clearly define the outcome of the activity and how it will impact the priority needs described? (Up to 5 points) • Does the organization describe how their prior activities have resulted in meaningful impact? (Up to 5 points)
• Does the proposal demonstrate that the activity will be completed in a timely manner? (Up to 10 points)
• Does the organization clearly articulate how the program activities were developed in consultation with the target population? (Up to 10 points)
30 Cost Effectiveness / Leveraging:
• Is the proposed budget consistent with the proposed program service(s)? (Up to 5 points)
• Will the proposed activity leverage additional funds that would otherwise not be available? (Up to 5 points)
10 Coordination / Collaboration
• To what extent does the applicant describe how its activities will be delivered in coordination with other community resources to address the overall needs of its clientele? (Up to 5 points)
5 Total Possible Points 100
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

PY 2024-2025 APPLICATION
Public and Community Service Programs
NOTE: This application is not for public services to benefit primarily homeless and individuals at risk of homelessness or for Fair Housing programs. If you are a homeless service provider, please use the Homeless and Homelessness Prevention Application. If you are an organization applying for Fair Housing programs, please use the Fair Housing Application.

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

Project Name (10 words or less): New Workers for Fresno Amount Requested: $ 206,135.00
To utilize CDBG funds for a public service, the service must be either a new service or a quantifiable increase in the level of an existing service.

This project is a:

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

FIRM proposes to provide Vocational Training and Job Search Assistance focused on low-income limited English-proficiency individuals, especially for newly arrived Fresnans. This program will leverage other federal and local investments in welcoming refugees and newcomers.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

If this is an existing project/program that has not received CDBG funding from the City previously, please briefly explain how CDBG funds will be used to increase the level of service.

2. Organizational Capacity
a. Briefly describe how your organization’s prior activities have resulted in meaningful impact:

FIRM Community Health Workers have helped clients seeking assistance to develop resumes and apply for jobs, and have attemped to refer clients to existing workforce development resources. However, for clients with Limited English Proficiency, it is difficult to access and benefit from most workforce development projects and resources. When we are able to provide 1 on 1 direct assistance to advocate to HR offices, interpret interviews and job training, and provide short-term transportation assistance, we see that clients are able to access work and become more selfsufficient. We also see some clients are more interested in working as independent contractors, but need assistance navigating the registration process to do so. b. Describe the organization’s experience with administering federally funded programs of this nature.

FIRM has decades of experience administering federally funded programs including HUD and HHS funds for refugees. This is accomplished through a strong Executive Team that includes the Executive Director, Program Managers, Finance Manager, Office Manager and Bookkeeper. Each of these positions works together to ensure that all administrative requirements are met. In regards to the financial requirements (invoicing, budgetary reports, etc.), FIRM’s Executive Director works directly with the Finance Manager to ensure that funds are allocated accurately and that reports are completed and submitted by the deadlines stipulated by the funding source. FIRM’s Finance Manager has 10+ years of experience working in the non-profit sector with federal/state/county contracts, private foundations and other funders. The Program Manager is directly responsible to write required reports, and works PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

closely with the team to complete them. All reports are reviewed and approved by FIRM’s Executive Director prior to submission.

FIRM is a HUD-certified Housing Counseling agency and receives HUD funding through an intermediary, National CAPACD.
c. For how many years has the organization administered activities of the type described in this application?
20+
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
e. Please describe the cultural competency training staff will be required to complete during the term of this program.

FIRM staff attend biweekly staff meetings which include ongoing intercultural training and space for reflection, as well as quarterly staff development days, and access to national level virtual trainings through Switchboardus.org, ECDC, National CAPACD, Neighborworks and more. As FIRM is intentionally and explicitly an intercultural, interfaith and multilingual organization, we are deeply aware of the amount of time it takes to develop the skills and knowledge to serve individuals in culturally-responsive ways. The priority is to serve all clients in their preferred language.

3. Proposed Scope of Work
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

a. Briefly describe the needs this proposal addresses, and how existing resources are insufficient to meet this need:

This proposal meets the need of developing jobs for limited English proficiency Fresnans, most especially new arrivals to our community who have been in the US one year or less. Although refugees are work authorized from their date of entry, employers are reticent to hire people without work experience in the US, or don't believe the documentation provided to prove identity and work authorization status. Additional staff time from a trusted CBO can help build the trust and understanding of employers so that people are able to find work faster in order to support their families and start their lives well in Fresno. Existing resources are limited to ESL classes, or requiring a certain level of English in order to enroll into vocational training. Due to funding restraints, FIRM is currently unable to help provide the transportation needed to not only attend interviews, but the first few weeks of work before the individual receives their first paycheck. Transportation is a major barrier to employment for refugees that this proposal would help address.

Existing job search resources from the County are only available with over the phone interpreting which often creates frustration and confusion for both the staff and client assigned, especially when the dialect of the interpreter is different than the dialect of the client.

This proposal meets two of the priorities for this years CDBG funding: Vocational Training and leveraging existing resources and systems.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

b. Briefly describe the target population and how the project will meet the specific needs of the target population and how the project will be marketed to the target population.

The target population are individuals who are most comfortable speaking in languages other than English, especially recently arrived work-authorized refugees and parolees who have been in the US 1 year or less. This project is designed to provide the cultural orientation and language access needed by new arrivals, in addition to providing resume development assistance, soft-skills training, transportation and connections with employers for an interview. It will be marketed towards Afghan, Arab, Ukrainian, Venezuelan, Central American and other work-authorized new arrivals in Fresno. For new arrivals who are not workauthorized yet, the project will provide information about contracting and resources for entrepreneurship in Fresno, because anyone can start their own business in the US.
c. Describe consultation efforts made with the target population in the development of the proposed activity.

For the development of the proposed project, FIRM staff consulted existing clients to understand the barriers and challenges that recently arrived refugees face in seeking work. The key barriers identifed were: employers not understanding work authorization based on refugee status, language barriers, transportation, lack of employment history in the US and cultural/societal differences in how employment systems work in the US. Recently arrived refugees describe a hope-eroding process of continually applying for work but never being selected, even those with conversational English skills.

Based in FIRM's experience working with previous groups of refugees, we know that with relationships with employers and connections to additional resources, it is possible for many people to find work and a job, despite language barriers, with the support of someone walking alongside them who speaks their language and can help them understand what they need to do next.
d. Describe the marketing plan for the proposed activity and how the organization will ensure it reaches the target population.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

FIRM will develop and share in-language flyers in: Dari, Pashto, Ukrainian, Russian, Spanish, Hmong and other languages as needed in order to recruit recently arrived individuals seeking work. Social Media, TikTok, and WhatsApp are often used to share resources within each community. We will also accept referrals from our Resettlement Agency and Immigration CBO partners and will share our resources at Immigrant Affairs Meetings and in other networks of partners in Fresno. e. The City’s Analysis of Impediments to Fair Housing Choice recommends that the City prioritize investments in areas identified as Racially/Ethnically Concentrated Areas of Poverty (RECAPs – see NOFA Handbook). Will this program be:

Offered Citywide
Offered Citywide with an emphasis and affirmative marketing toward RECAPs
Offered exclusively to residents of RECAPs
f. Describe the service area:

Note: Strong applications will include specifically defined services areas such as ‘residents within ½ mile radius of [facility address]’ or ‘residents within the boundaries defined on the attached map.’ A map may be attached in lieu of a service area description.
g. Estimate the number of unduplicated people expected to benefit from the project:

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

100 unduplicated people or businesses will receive a direct benefit from this project.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

h. Income Documentation
CDBG-eligible programs primarily benefit persons who earn less than 80% of the area median income. A chart containing the income limits effective as of July 1, 2023, is included as a reference below. Applicants must select one of the three options for documenting how their activity will satisfy the income eligibility requirement. Please note, these income limits are subject to change. For the most current income limits please reference the link below:
https://www.hudexchange.info/resource/5334/cdbg-income-limits/ Household Size 30% AMI 50% AMI 80% AMI
1 17,350 28,900 46,200
2 19,800 33,000 52,800
3 22,300 37,150 59,400
4 24,750 41,250 65,950
5 26,750 44,550 71,250
OPTION 1: Low-Income Clientele – Presumed Benefit
Select this option only if the program will exclusively serve one of the following clienteles (select all that apply)
Older Adults (62 and older)
Severely Disabled Adults
Abused Children
Illiterate Adults
Migrant Farm Workers
OPTION 2: Low-Income Clientele – Other
Select this option if the program will serve a specific clientele not listed under the first option. The organization must document income eligibility for each program participant. Indicate below the types of documentation the organization will collect to verify income eligibility (select all that apply):

Pay Stubs / Wage Statements
W-2s
Income Tax Returns
Social Security Documentation
Bank Statements
Signed Certifications from
Beneficiaries
Other: Receiving public benefits
Other:

Other:

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

OPTION 3: Low-Income Area
Select this option if the program will benefit all residents in an area where at least 51% of its residents are low- or moderate-income. This is the least likely option for Public Service programs.
i. Detailed Narrative Description of Project/Program
Describe the project/program in detail in the space below. Limit description to the space provided on this and the next page.

FIRM will provide one on one job search assistance in-language, soft skills training, and coordination of transportation to interviews and the first week of work for hired workers. Staff will identify, leverage and develop new partnerships for first jobs in the US for newly arrived refugees and immigrants, as well as refugee and immigrants who have been unable to access other workforce development resources due to language barriers.

The process for intake will include verification of identity, income and work authorization status. This can come through the referral or from the client themselves. Next the Connection Coach will meet with the individual to identify their goals and previous work/educational experiences in order to begin a resume for them. The connection coach will refer all eligible clients to vocational training programs that they are eligible for, however it is expected that at least 100 individuals will not have high enough levels of English to be accepted into vocational training and will be actively seeking work while continuing to go to adult school English classes.

As a part of each meeting, the Connection Coach and client will each identify 1-3 next steps that they will do independently before their next meeting. When there are job fairs, FIRM will provide transportation and interpretation, leveraging existing resources further.

The Job Developer role will be to contact potential employers to understand their hiring requirements and introduce clients who may be a good fit for the positions available. This same person will be the one who schedules the interviews and coordinates transportation for the first two weeks of employment, whether provided by FIRM staff, volunteers, or as a last resort, with ride-share credit. FIRM staff will be available to provide interpretation for on-the-job training, as well as available for interpretation during office hours to address any employment issues for the first 90 days of employment.

FIRM will also host monthly in-language workshops in Ukrainian, Spanish, Arabic, Hmong and/or Dari, depending on the needs of the clients. These workshops will cover: Dressing for Success, How Interviews Work in the US, Worker Rights/Responsibilities, Payroll Deductions/Taxes, and may include conversational English practice or VESL key words. Topics will be identified in consultation with active clients, and guest speakers may be brought in.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

For clients enrolled in Welfare to Work, FIRM staff will be available to provide live interpretation to County orientations as needed, to reduce language barriers to those services.

Detailed Narrative Description of Project/Program (Continued from previous page) PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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

Collaborating Organization Description of Collaboration

4. Project/Program Budget
a. The City is interested in applicants that can deploy activities in a timely manner (12 months) while balancing the need to maintain high standards of program delivery. Please propose how you will address this need.

FIRM will deploy activities in a timely manner. Existing case management staff will be shifted into the project if funded, in order to focus on these much needed services in the languages spoken by the individuals.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

b. List of Funding Sources
Provide all planned funding anticipated/ committedfor this activity for PY 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
c. Activity Budget Summary and Narrative
Please complete Exhibit A – Operating Budget Summary.

The above referenced Budget worksheet is available at www.fresno.gov/housing under the ‘Notices of Funding Available’ tab.

An Exhibit B – Budget Narrative must also be completed to provide a brief explanation of the expenses included in the budget.

Please note the following costs are not allowable for CDBG: bad debts; contingencies; contributions and donations; entertainment costs (including meals for social events and awards/graduation banquets); gifts or incentive awards to individuals; fines and penalties resulting from violations of or non-compliance with Federal, State, and Local laws; interest on borrowed capital; fundraising; investment management.
d. Prior-Year Financial Statement
Please attach a financial statement labeled as Exhibit C 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 – Public and Community Services

Attachments to Part B Application:

EXHIBIT A – Operating Budget Summary
EXHIBIT B – Budget Narrative
EXHIBIT C – 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 – Funding Commitment Letters (if available)
EXHIBIT – Letters of Support (optional – maximum 2)
EXHIBIT – Service Area Map (required if not described in 3.f.) 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:

Project Coordinator 47,840.00 8,611.20 56,451.20 56,451.20 Connection Coach 39,520.00 7,113.60 46,633.60 46,633.60 Job Developer /
Transportation Assistant 39,520.00 7,113.60 46,633.60 46,633.60 [enter position title] - - -
[enter position title] - - -
Administrative Personnel:

Program Manager 13,600.00 2,448.00 16,048.00 16,048.00
Executive Director 4,750.00 855.00 5,605.00 5,605.00
[enter position title] - -
Independent Contractors / Consultants:
[enter position title] - -
[enter position title] - -
TOTAL PERSONNEL BUDGET $ 145,230.00 $ 26,141.40 $ 171,371.40 $ - $ - $ - $ - $ - $ 171,371.40 Other Direct Costs (Include only costs that are direct; indirect costs are covered under the Indirect Cost Rate) Program and Event Supplies 3,000.00 3,000.00
Office Supplies 1,080.00 1,080.00
Travel 4,824.00 4,824.00
Direct Client Support 4,000.00 4,000.00
Communications 3,120.00 3,120.00
[enter cost category] -
[enter cost category] -
[enter cost category] -
[enter cost category] -
[enter cost category] -
[enter cost category] -
TOTAL OTHER DIRECT COSTS $ 16,024.00 $ - $ - $ - $ - $ - $ 16,024.00 INDIRECT COSTS* (Select 1 indirect rate Only)
Approved Indirect Cost Rate -
De minimus 10 % Rate 18,739.54 18,739.54

TOTAL INDIRECT COST
BUDGET $ 18,739.54 $ - $ - $ - $ - $ - $ 18,739.54
TOTAL PROJECT BUDGET $145,230.00 $ 26,141.40 $206,134.94 $ - $ - $ - $ - $ - $206,134.94 *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)
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Exhibit A: Operating Project Budget Summary (or submit via Excel) Budgeted Position
(Personnel) or Category
(Operations)
City of Fresno HUD Funds Other Funds for Project
Project
Totals (All
Funds)
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 (enter position titles):

Administrative Personnel (enter position titles):

Independent Contractors / Consultants (enter position titles):

TOTAL PERSONNEL
BUDGET $ $ $ $ $ $ $ $ $
Other Direct Costs (Include only costs that are direct; indirect costs are covered under the Indirect Cost Rate)

TOTAL OTHER DIRECT
COSTS $ $ $ $ $ $ $
INDIRECT COSTS (Select 1 indirect rate Only)
Approved Indirect Cost
Rate
De minimus 10 % Rate

TOTAL INDIRECT COST
BUDGET $ $ $ $ $ $ $

TOTAL PROJECT
BUDGET $ $ $ $ $ $ $ $ $
*An approved indirect cost rate must be applied to the base identified in the agreement with the federal cognizant agency.

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

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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

Staff Time:
1 FTE Project Coordinator @$23/hour will lead the project team, ensure recruitment, intake and regular reporting. The Project Coordinator will also provide direct support to clients
1 FTE Connection Coach @$19/hour will work directly with clients to identify their goals, barriers and available resources. Services will include orientation to available work in Fresno, resume writing/review, practice interviews, and monthly workshops on the job search process
1 FTE Project Assistant @$18/hour will coordinate transportation for clients to interviews, their fist week of work, and will help the team identify additional employers willing to interview and hire LEP individuals.
.2 FTE Program Manager @$68,000 will supervise the Project Coordinator, liaise with the City of Fresno and other partners and ensure project implementation according to project design
.05 FTE Executive Director @$95,000 will oversee entire program, support monitoring and evaluation and support partnership for success.

Benefits are estimated at 18%
Direct Costs Include:

Program and event supplies: $250/mo x 12 months
Office Supplies: $30/mo x 3 FTE x 12 months
Travel: Mileage $0.67/mile x 3 FTE x 12 months
Direct Client Support: $40/individual x 100 individuals for purchasing uniforms, equipment or transportation assistance for individuals to be employed Communications: $80/staff FTE x 12 months per FIRM policy for hybrid-schedule employees that work from home, the community and the office. $40/mo for cell phone reimbursement and $40/mo for home internet usage.

Indirect is calculated at the de minimus rate of 10%
Community Services
Highway City Community
Development Corporation
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):

Highway City Community Development, Inc
UEI of Organization: Federal Tax ID Number:

MECNBYKSDRS5 77-0459711
Date of Incorporation: Date of 501(c)(3) Determination:
08/21/1997 03/18/1998
Mailing Address of Organization: Organization Website Address:
4718 N. Polk Ave, Fresno CA 93722 www.highwaycitycd.com Name of President (or Chair of the Board): E-mail Address:

Antonio Robinson [email protected]
Name of Chief Executive or Executive Director: E-mail Address:

April Henry [email protected]
Name of the Secretary: E-mail Address:

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

Erin English [email protected]
Principal Contact
Person: Principal Contact’s Title:

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

April Henry Executive Director
4718 N. Polk Ave, Fresno CA
93722
Primary Phone #: Alternative Phone #: E-mail Address:
5595788991 5592880856 [email protected]
Name of Authorized Signatory: Title of Authorized Signatory:

April Henry Executive Director/CEO
Signature of Authorized Official: Date of Signature:
1 This document is for non-profit organizations. Units of local government, please complete Part A: Unit of Government Information
2/16/2024
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:

The mission of HCCD is to work in West of 99/Central Unified area to stimulate community development and enlist resident leadership to improve the economic, physical and holistic infrastructures, thereby bringing hope and revitalization in the community.

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

Staff Name Title
Years of
Experience
1) April Henry Executive Director/CEO 15
2) Theresa Morales Center Manager 5
3) Kendra Staub-Villarreal
Community Engagment
Specialist 1
4) Brian Henry
Marketing Director&
Community Liaison 10
5) Ray Hightower Mentoring Director 11
Board of Directors
How often does your Board of Directors regularly meet?
6 times per year
List current Board of Directors below:
1) Antonio Robinson 6)
2) Elizabeth Pearce 7)
3) Erin English 8)
4) Anton Pointer 9)
5) Al Martinez 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:
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.

N/A
4) Provide the name of staff responsible for your agency’s accounting system Name: Angela Cardona - ANZA Consulting Group
Title: Executive Director
Phone/Email: 559-900-5951, [email protected]
Authorized Signatories
If your organization is selected for funding, signatures from persons bearing titles from each of the two lines below will be required by your organization.

1. Board Chair, President, or Vice President

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

Authorized Signatory Name Authorized Signatory Title
1) Antonio Robinson Board Chair
2) Elizabeth Pearce Secretary
Board Resolution providing for the signature authority of persons to sign agreements on behalf of the entity is attached (required before a subrecipient agreement will be executed).

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
$
➢ Owner-Occupied Home Repair
Number of Applications Total Dollar Amount Requested
$
➢ Public and Community Services
Number of Applications Total Dollar Amount Requested
1 $ 30800.00
➢ Fair Housing
Number of Applications Total Dollar Amount Requested
$
=

GRAND TOTAL
Number of Applications Total Dollar Amount Requested
1 $30,800.00
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

B. The number of Directors shall be fixed from time to time by The Board of Directors but shall consist of no less than five (5) nor more than eleven (11) including the following officers Chairman of The Board (President), Secretary and the Treasurer.

C. The members of The Board of Directors shall, upon election, immediately enter upon the performance of their duties. All members of The Board of Directors must be approved by a majority vote of the members present and voting. No vote of new members of The Board of Directors shall be held unless a quorum of The Board of Directors is present, Article IV. Section 4 of these bylaws.

D. No two members of The Board of Directors related by blood or marriage may serve or affinity may serve on The Board of Directors at the same time.

E. All Directors shall be elected for a term of three (3) years and may be elected to successive terms so long as The Director meets the requirements set forth in Article V of these bylaws.

F. At least three members of the Board of Directors shall be members of a faith-based organization who also meet the criteria in section 2.A.

Section 3. Forfeiture, Removal, Vacancies and Compensation.

A. Any member of The Board of Directors who fails to fulfil any of his/her requirements set forth by these bylaws shall automatically forfeit his/ her seat on The Board. The Chairman of The Board shall notify The Board of Directors in writing that his / her seat has been declared vacant and The Board of Directors may immediately proceed to fill the vacancy.

B. Any member of The Board of Directors may be removed with or without cause, at any time, by a vote of three-quarters (3/4) of the members of The Board of Directors if in their judgement the best interest of The Corporation would be served thereby. Each member of The Board of Directors must receive written notice of the proposed removal at least ten {10) days in advance of the proposed action. An officer who has been removed as a member of The Board of Directors shall automatically be removed from office.

C. Whenever any vacancy occurs in The Board of Directors it shall be filled by a majority vote of the remaining members of The Board of Directors to qualified candidates at a regular meeting.

Vacancies may be created and filled according to specific methods approved by The Board of Directors.

D. Members of The Board of Directors shall not receive any compensation for their services as Directors.

Article VI. Officers
Section 1. Chairman of The Board/President
A. The Chairman of The Board/President shall preside at all meetings of The Board of Directors.

The Chairman of The Board shall have the following duties. a. He/She shall have a general superintendence and direction of all other officers ofThe Corporation and see that their duties are properly performed and held accountable. b. He/She shall report to The Board all matters that may affect The Corporation or appoint a staff member of The Corporation to do so.
c. He/She shall be ex-officio member of all standing committees and shall have the power and duties usually vested in the office of Chairman of The Board/President. 3 Part A, Exhibit 5
Highway City Community Development, Inc.

Board Members 2024
Antonio Robinson* - Board Chairman
Asst. Fire Chief NAS-Retired, Fresno City College Fire Academy Instructor/Coordinator
Erin English* - Board Treasurer
Central Unified Director of Equity, Inclusion & Diversity Elizabeth Pearce – Board Secretary
Independent Bookkeeper, Proctor State of CA, DRE
Al Martinez* – Member
Owner Lantern Marketing & Consulting
Anton Pointer* - Member
Owner-Pointer’s Kemp Kwon Do Karate, Fresno Unified Liaison *Neighborhood/HCCD Community residents (Live within serve boundaries or work/volunteer in the neighborhood)
Part A, Exhibit 6
HIGHWAY CITY COMMUNITY DEVELOPMENT, INC.

Statement of Financial Position
As of December 31, 2023
Accrual Basis Friday, January 19, 2024 02:34 PM GMT-08:00 1/2 TOTAL
ASSETS
Current Assets
Bank Accounts
10000 WF CHECKING 69,119.24
10100 WF SAVINGS 190,746.76
11040 Petty Cash 0.00
11045 PayPal 0.00
Total Bank Accounts $259,866.00
Accounts Receivable
11050 ACCOUNTS RECEIVABLE 5,072.03
Total Accounts Receivable $5,072.03
Other Current Assets
11060 Misc. Receivables 0.00
11072 Prepaid Expenses 0.00
11073 Prepaid D&O Ins 923.35
11074 Prepaid Liab/Property Ins 0.00
12000 *Undeposited Funds 0.00
Total Other Current Assets $923.35
Total Current Assets $265,861.38
Fixed Assets
12005 LAND 129,758.19
12010 COMMUNITY BUILDING 1,292,973.95
12011 ******** MOBILE HOME 0.00
12020 FURNITURE & EQUIPMENT 248.33
12021 SEA TRAIN STORAGE CONTAINER 3,331.03
12022 CEMENT PAD 0.00
12025 ACC DEP-BLDGS, FURN & EQUIP -150,596.96
Total Fixed Assets $1,275,714.54
Other Assets
11090 Other Assets 0.00
13000 Security Deposits Paid 0.00
13500 NOTE RECEIVEABLE - MOBILE HOME 548.34
Total Other Assets $548.34
TOTAL ASSETS $1,542,124.26
HIGHWAY CITY COMMUNITY DEVELOPMENT, INC.

Statement of Financial Position
As of December 31, 2023
Accrual Basis Friday, January 19, 2024 02:34 PM GMT-08:00 2/2 TOTAL

LIABILITIES AND EQUITY
Liabilities
Current Liabilities
Accounts Payable
21010 ACCOUNTS PAYABLE 0.00
Total Accounts Payable $0.00
Credit Cards
21070 CITI VISA 1,136.73
Total Credit Cards $1,136.73
Other Current Liabilities
2110 Direct Deposit Liabilities 0.00
21200 Cleaning Deposits Payable (deleted) 132.46
21500 Security Deposits 2,500.00
22000 PAYROLL LIABILITIES 1,105.04
24000 Deferred Revenue 107,255.04
CALIFORNIA STATE BOARD OF EQUALIZATION Payable 0.00
Direct Deposit Payable 0.00
Total Other Current Liabilities $110,992.54
Total Current Liabilities $112,129.27
Long-Term Liabilities
26000 15 Yr Forgivable Building Loan 133,333.35
Total Long-Term Liabilities $133,333.35
Total Liabilities $245,462.62
Equity
30000 OPENING BALANCE EQUITY 64,563.73
35000 RETAINED EARNINGS 1,205,898.88
Net Revenue 26,199.03
Total Equity $1,296,661.64
TOTAL LIABILITIES AND EQUITY $1,542,124.26
HIGHWAY CITY COMMUNITY DEVELOPMENT, INC.

Statement of Financial Position
As of December 31, 2023
Accrual Basis Friday, January 19, 2024 02:34 PM GMT-08:00 1/2 TOTAL
ASSETS
Current Assets
Bank Accounts
10000 WF CHECKING 69,119.24
10100 WF SAVINGS 190,746.76
11040 Petty Cash 0.00
11045 PayPal 0.00
Total Bank Accounts $259,866.00
Accounts Receivable
11050 ACCOUNTS RECEIVABLE 5,072.03
Total Accounts Receivable $5,072.03
Other Current Assets
11060 Misc. Receivables 0.00
11072 Prepaid Expenses 0.00
11073 Prepaid D&O Ins 923.35
11074 Prepaid Liab/Property Ins 0.00
12000 *Undeposited Funds 0.00
Total Other Current Assets $923.35
Total Current Assets $265,861.38
Fixed Assets
12005 LAND 129,758.19
12010 COMMUNITY BUILDING 1,292,973.95
12011 ******** MOBILE HOME 0.00
12020 FURNITURE & EQUIPMENT 248.33
12021 SEA TRAIN STORAGE CONTAINER 3,331.03
12022 CEMENT PAD 0.00
12025 ACC DEP-BLDGS, FURN & EQUIP -150,596.96
Total Fixed Assets $1,275,714.54
Other Assets
11090 Other Assets 0.00
13000 Security Deposits Paid 0.00
13500 NOTE RECEIVEABLE - MOBILE HOME 548.34
Total Other Assets $548.34
TOTAL ASSETS $1,542,124.26
HIGHWAY CITY COMMUNITY DEVELOPMENT, INC.

Statement of Financial Position
As of December 31, 2023
Accrual Basis Friday, January 19, 2024 02:34 PM GMT-08:00 2/2 TOTAL

LIABILITIES AND EQUITY
Liabilities
Current Liabilities
Accounts Payable
21010 ACCOUNTS PAYABLE 0.00
Total Accounts Payable $0.00
Credit Cards
21070 CITI VISA 1,136.73
Total Credit Cards $1,136.73
Other Current Liabilities
2110 Direct Deposit Liabilities 0.00
21200 Cleaning Deposits Payable (deleted) 132.46
21500 Security Deposits 2,500.00
22000 PAYROLL LIABILITIES 1,105.04
24000 Deferred Revenue 107,255.04
CALIFORNIA STATE BOARD OF EQUALIZATION Payable 0.00
Direct Deposit Payable 0.00
Total Other Current Liabilities $110,992.54
Total Current Liabilities $112,129.27
Long-Term Liabilities
26000 15 Yr Forgivable Building Loan 133,333.35
Total Long-Term Liabilities $133,333.35
Total Liabilities $245,462.62
Equity
30000 OPENING BALANCE EQUITY 64,563.73
35000 RETAINED EARNINGS 1,205,898.88
Net Revenue 26,199.03
Total Equity $1,296,661.64
TOTAL LIABILITIES AND EQUITY $1,542,124.26
Part A, Exhibit 8

Part B
Application

PY 2024-2025 CONSOLIDATED NOFA

PART B - APPLICATION

PUBLIC AND COMMUNITY SERVICES
Application Summary
The City of Fresno (City) invites eligible organizations to submit applications for Public and Community Services through the Community Development Block Grant (CDBG) Program.

The 2020-2024 Consolidated Plan prioritizes the provision of services to low-income and special needs households that develop human capital and improve quality of life. As such, the City is interested in receiving applications for one or more of the following program activities:

Activity Funding Source
Child Care Services
CDBG
Youth Services
Medical and Mental Health Services
Older Adult Services
Personal and Professional Services
Economic Development: MicroEnterprise Assistance
•
Activity Definitions
Child Care Services: Services to benefit children (generally under age 13), including parenting skills classes.

Youth Services: Services for young people aged 4 to 19 that include, for example, recreational services, life skills (i.e., student-drive work programs), and cultural arts education opportunities. Counseling programs that target teens may include counseling for the family.

Medical and Mental Health Services: improving access to mental health and medical services for low- and moderate-income people including addiction recovery programs.

Older Adult Services: Services for older adults aged 60 and over that include, for example, recreational services.

Personal and Professional Development: Assistance to increase money management, home maintenance, workforce training, and employment programs.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Economic Development: Micro-Enterprise Assistance: Financial assistance, technical assistance, or general support services to owners and developers of micro-enterprises. A micro-enterprise is a business with five or fewer employees, including the owner(s).

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Application Submission
Application Deadline
February 16, 2024 by 5 PM
Resolutions Authorizing Application Submission Deadline March 1, 2024 by 5 PM
Application Delivery
• Please submit an electronic version of your application by:

Email [email protected], or
If your file is over 40 MB, email [email protected] to receive a link to upload large files
Hard copies of applications and authorizing resolutions are not requested or accepted. If assistance is required for digital submission, please reach out to the contact listed below.

We will email you within one business day of receipt to confirm application submission – if you do not receive confirmation, please contact the relevant person.

Contact Person
• Kimberly Archie, Senior Management Analyst
559-621-8458
[email protected]
• General Inquiries
Housing & Community Development Division | 559-621-8300 | [email protected] PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Application Overview and Instructions
The City of Fresno (City) Housing and Community Development division is accepting proposals from eligible organizations providing Public and Community Services to lowincome and special needs households that develop human capital and improve quality of life within the City.

Funds to be used for this NOFA are from the U.S. Department of Housing and Urban Development (HUD) Community Development Block Grant (CDBG) Program. A guide to program requirements is attached to the Consolidated NOFA Handbook.

Under this Consolidated NOFA, the following Public and Community Services objectives have been prioritized:
• Programs that leverage funds, and coordinate goals and operations with other governmental and agency partners in the area with a goal of creating coherent, efficient programs
• Programs that provide youth services focusing educating and inspiring about what they can accomplish in the future
• Programs that provide vocational training
• Programs that partner with other community agencies, schools, outreach organizations, and satellite centers to provide senior services in the Olive and Brawley area
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Instructions
Applications have been designed to support a standardized method of evaluation for eligibility and consideration. Applicants are encouraged to carefully review their applications prior to submission to ensure all questions are complete and narrative attachments are included. Once the application is submitted, additional information will not be accepted. In the event additional clarification is needed, City staff will contact the agency. In most instances, applicants will have 24 hours to provide the additional clarifying information in order to be considered responsive.

Prior to completing their applications, applicants should review the 2024-2025 Consolidated NOFA Handbook. The Handbook provides additional information regarding funding priorities, threshold eligibility requirements, applicant support options, and information on the timeline and process for application review and funding.

An organization’s completed application includes one Part A (Cover Page), and one or more Part B (Application) including all relevant exhibits and attachments. • Applicants may provide as an attachment a maximum of two, single-page letters of support. Additional pages beyond the maximum will not be reproduced. For this reason, applicants should select the two “best” support letters.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Evaluation Process
Applications will be scored and ranked according to the below criteria.

Category Points
Qualified / Disqualified:
• Does the applicant demonstrate how the proposal aligns with one or more priorities outlined in the City of Fresno 2020- 2024 Consolidated Plan? (If no, the application is disqualified.)
• Are the proposed activities and costs eligible under the applicable funding source? (If no in part or full, the application is disqualified in part or full.)
• Is the applicant a unit of government or an established corporation chartered and in good standing with the State of California or a 501(c)(3) tax-exempt organization? (if no, the application is disqualified) • Does the applicant have established financial and management systems? (if no, the application is disqualified)
• Has the applicant failed to meet any other threshold eligibility requirements in the accompanying 2024-2025 Consolidated NOFA Handbook? (If yes, the application is disqualified.)
• Does the applicant have any unresolved monitoring findings? (if yes, the application may be disqualified.)
Qualified or Disqualified
Organizational Capacity:
• Does the organization have demonstrated success in administering a similar activity? (0 years = 0 points; 1 or more years = 5 points) • Does the organization have cultural competency training available to staff operating the program? (10 points)
• Has the organization provided financial statements showing current assets sufficient to cover operating expenses for at least six months? (5 points)
20 PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Category Points
Quality of the Proposal / Alignment to Community Needs:
• Does the application clearly describe a community need and provide evidence that existing resources are insufficient to meet that need? (5 points)
• Is the program targeted to specific areas identified as Racially/Ethnically Concentrated Areas of Poverty (RECAPs)? (10 points)
• Does the applicant demonstrate a thorough plan of how to reach the target population and how they will affirmatively market the program to the target population? (Up to 5 points)
• Does the application clearly describe how it will assist the City in meeting the goals outlined in the Consolidated Plan? (Up to 5 points) ● Does the proposal include at least one of the prioritized activities listed on page 4 of this application? (10 points)
35 Impact and Outcome:
• Does the proposed activity clearly define the outcome of the activity and how it will impact the priority needs described? (Up to 5 points) • Does the organization describe how their prior activities have resulted in meaningful impact? (Up to 5 points)
• Does the proposal demonstrate that the activity will be completed in a timely manner? (Up to 10 points)
• Does the organization clearly articulate how the program activities were developed in consultation with the target population? (Up to 10 points)
30 Cost Effectiveness / Leveraging:
• Is the proposed budget consistent with the proposed program service(s)? (Up to 5 points)
• Will the proposed activity leverage additional funds that would otherwise not be available? (Up to 5 points)
10 Coordination / Collaboration
• To what extent does the applicant describe how its activities will be delivered in coordination with other community resources to address the overall needs of its clientele? (Up to 5 points)
5 Total Possible Points 100
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

PY 2024-2025 APPLICATION
Public and Community Service Programs
NOTE: This application is not for public services to benefit primarily homeless and individuals at risk of homelessness or for Fair Housing programs. If you are a homeless service provider, please use the Homeless and Homelessness Prevention Application. If you are an organization applying for Fair Housing programs, please use the Fair Housing Application.

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

Project Name (10 words or less): Moving Beyond Covid: Health & Wellness Access to Care -West of 99
Amount Requested: $ 30800.00
To utilize CDBG funds for a public service, the service must be either a new service or a quantifiable increase in the level of an existing service.

This project is a:

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

This project has a health and wellness focus primarily towards making sure our children, youth and families are healthy and well, by coordinating, marketing, and hosting health/wellness clinics that keep children in school, sports physicals clinics that also have a wellness focus and family support, youth mentorship that focuses on mental health and positive interactions. The partners include Central Unified, Valley Childrens, Fresno County Office of Ed Mobile Health, UCSF, and InsideOut Mentors as well as support from Anthem and CalViva. HCCD coordinates and provides these services in a safe, trusted environment that is open to all. There are also monthly wellness clinics, outreach, health education and mentoring opportunities that will be held at the Teague Resource Center, open to all families West of 99/Central Unified (16,500 students/55,000+ residents)
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

If this is an existing project/program that has not received CDBG funding from the City previously, please briefly explain how CDBG funds will be used to increase the level of service.

I have funding from this project/program that expires June 2024 that was all tied to the pandemic. To provide health services in our under-resourced, underserved community, we need funding. The mentorship youth engagement and leadership program is new and starting in March with start up donations but is a trial, but needs funding for 2024-25 to develop services including mental health. Expanding the referral services, also needs additional avenues of funding to support services.

Funding via CDBG ensures that these crucial services will remain in function and continue to grow in 2024-2025.

2. Organizational Capacity
a. Briefly describe how your organization’s prior activities have resulted in meaningful impact:

During Covid, we were a daily drive through testing site for Central Unified seeing up to 50 people per day during the peak of the pandemic. We partnered with UCSF to provide Covid vaccines with access to all, and did all the marketing in multiple languages leveraging the health education materials of VaccinateFresno, FPHD, the CDC, RISE and We the People (national/federal) where over 1900 people received their vaccines in 2022 alone. We were a Covid hotline resource, fielding calls for various resources and services families needed throughout the pandemic, serving over 5000 in our community. We are also be partnering with Kaiser/Unite Us as a health and social service referral center, and with Anthem for telehealth services, the systems work has been completed and built out, now we launch and want to expand.

Those services are available to everyone, and Central Unified Parent Engagement and nursing staff have been trained to send people to us and/or to use our systems. b. Describe the organization’s experience with administering federally funded programs of this nature.

We have been subgrantees on the Federally funded RISE/We In the World program for the last two years and are the managing partner for reporting for that in 2023- 2024. We have also been subgrantees for the state Neighbor2Neighbor grant with all of their reporting guidelines.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

c. For how many years has the organization administered activities of the type described in this application?
Our Community Resource Center was completed just prior to Covid in late 2019.

We have been active provider of services, workshops, classes, community meetings, and outreach events since we opened our door. Due to the lack of health and wellness services, we have been a major provider of these types of services, as identified by the school district and community need. We provided services to over 20,000 people in 2023
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
e. Please describe the cultural competency training staff will be required to complete during the term of this program.

We focus on continuing education courses in sociology and humanics as part of training for ourselves, and students we work with through CSUF. Cultural competency training is a daily focus within all of the workshops and courses we do to extend our learning as well as equity and diversity training. Our Board member, Erin English is the Director of Diversity, Equity and Inclusion at Central Unified and oversees the governance of that in our organization.

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

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

As our center was newly completed at the end of 2019, just before the pandemic shut down the world as we knew it, we never closed our doors. We (HCCD) went to work providing services that met the needs of a weary community. We collaborated with Central Unified to provide drive through testing services for Covid, we worked diligently with UCSF to provide vaccine clinics and health education during the entire period that the pandemic raged. We developed relationships with Fresno County Department of Public Health, The FCHIP leadership group, Anthem, CalViva, and were part of Vaccinate Fresno. We were granted funding from RISE, We the People and the CDC to provide health education on the pandemic, and break stigmas, and became the trusted source in our community for these services, hosting over 30 clinics during a two-year time frame. Coordinated efforts with Central staff nurses led hundreds through the daily drive through testing sites, when schools were allowed to re-open, keeping sick kids home and getting other children back to school.

Prior to the pandemic we were working on several initiatives to bring health services to our community, especially preventative wellness care in asthma, diabetes, hypertension and making sure our youth and children are fit and healthy- getting their needed immunizations, physicals, asthma checks and wellness needs met.

A research study we conducted during the pandemic shows our community is nowhere near the continuum of care goals for an area of our size of 60-70 medical providers for every 100,000 residents (Dr. Jolie Limon, Valley Childrens).

Our area currently has 1 facility in the area with limited capabilities. *Wellness will include a youth mentoring facet towards building strong relationships for their future, that will also help fight the battle of depression and mental illness and there is not a service like this in our community that is accessible to all.

The partnership will leverage the combined strengths of Central Unified, Valley Children’s Hospital, UCSF, Anthem, CalViva, CalHope, WellBeing Line as we provide coordinated care, and efficient programming to our community to meet the needs of our families in a trusted environment. We will provide the coordination that allows accessibility to all, through strong partner relationships.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

b. Briefly describe the target population and how the project will meet the specific needs of the target population and how the project will be marketed to the target population.

The West 99 community is an extremely diverse community of 55,000 residents.

Over 16,500 students call Central Unified home, and we serve this entire community.

The demographic breakdown is 61% Hispanic/Latino, 13% White, 8% Black, 16% Asian, and 2% other. Broken down we have a large Hmong, Punjabi and Arabic cultural influence in our community, and we make sure to have all materials for services available in those languages as well as English and Spanish.

Over 29% of our students are at poverty level, 69% overall from economically disadvantaged backgrounds, 80% qualify for free lunch, and a mjaority are on Medi-Cal or have no insurance. Our services will be open to everyone regardless of insurance or ability to pay. CalEnviro 4.0 show 81.25% of residents in this area are "burdened".
14% of our seniors 65+ live in poverty, and our serve area includes this population and the area of Olive/Brawley, which is a target area. c. Describe consultation efforts made with the target population in the development of the proposed activity.

Our relationship with Central Unified, and the fact that the Parent engagment team is in our center, and the fact that they provide parenting courses, literacy, education opportunities gives us credibility as we work together on these initiatives.

Add to that a good working relationship with the Central nursing staff and district Athletic director, and we have the collaboration of the schools and district at our reach. We have established relationships through our outreach efforts with coomunity members by having large outreach events throughout the year. We also have a branch of Centro La Familia and a Fresno County Library branch in the center, so families have been reached through multiple facets. d. Describe the marketing plan for the proposed activity and how the organization will ensure it reaches the target population.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

We will ensure that each events is marketed through multiple avenues that include flyers sent throughout Central Unified School district to all homes (in English, Spanish, Hmong, Punjabi and Arabic), flyers posted in each Central school health office, through all Highway City Community Development and Teague Resource Center marketing channels of website and social media. (Typical reach per hit is over 18500)
e. The City’s Analysis of Impediments to Fair Housing Choice recommends that the City prioritize investments in areas identified as Racially/Ethnically Concentrated Areas of Poverty (RECAPs – see NOFA Handbook). Will this program be:

Offered Citywide
Offered Citywide with an emphasis and affirmative marketing toward RECAPs
Offered exclusively to residents of RECAPs
f. Describe the service area:

Note: Strong applications will include specifically defined services areas such as ‘residents within ½ mile radius of [facility address]’ or ‘residents within the boundaries defined on the attached map.’ A map may be attached in lieu of a service area description.

Students located within the Central Unified School District Boundaries, the majority of which are West of 99 in an 88 square mile parameter, some of which is within a RECAP boundary.
g. Estimate the number of unduplicated people expected to benefit from the project:

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

300 though with serving the community as a whole for needs, though some could be duplicated in health services overall, not necessarily by singular service, the numbers could be over 3500. unduplicated people or businesses will receive a direct benefit from this project.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

h. Income Documentation
CDBG-eligible programs primarily benefit persons who earn less than 80% of the area median income. A chart containing the income limits effective as of July 1, 2023, is included as a reference below. Applicants must select one of the three options for documenting how their activity will satisfy the income eligibility requirement. Please note, these income limits are subject to change. For the most current income limits please reference the link below:
https://www.hudexchange.info/resource/5334/cdbg-income-limits/ Household Size 30% AMI 50% AMI 80% AMI
1 17,350 28,900 46,200
2 19,800 33,000 52,800
3 22,300 37,150 59,400
4 24,750 41,250 65,950
5 26,750 44,550 71,250
OPTION 1: Low-Income Clientele – Presumed Benefit
Select this option only if the program will exclusively serve one of the following clienteles (select all that apply)
Older Adults (62 and older)
Severely Disabled Adults
Abused Children
Illiterate Adults
Migrant Farm Workers
OPTION 2: Low-Income Clientele – Other
Select this option if the program will serve a specific clientele not listed under the first option. The organization must document income eligibility for each program participant. Indicate below the types of documentation the organization will collect to verify income eligibility (select all that apply):

Pay Stubs / Wage Statements
W-2s
Income Tax Returns
Social Security Documentation
Bank Statements
Signed Certifications from
Beneficiaries
Other: Medi-Cal, Uninsured
Other:

Other:

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

OPTION 3: Low-Income Area
Select this option if the program will benefit all residents in an area where at least 51% of its residents are low- or moderate-income. This is the least likely option for Public Service programs.
i. Detailed Narrative Description of Project/Program
Describe the project/program in detail in the space below. Limit description to the space provided on this and the next page.

Families Access to Health and Wellness services is extremely limited in our community, and is not accessible to all. We are focused on breaking barriers so that children and youth have their basic health needs met in a trusted environment by trusted providers. Other services will be offered to the entire family unit and include diabetes, asthma and hypertension services.

Student Health Clinics: We will offer bi-monthly health clinics for all students in the district that will cover immunizations, physicals, asthma (our area is over 90% burdened on the CalEnviro index), vaccinations, and other developmental factors such as vision and hearing testing, heart checks, and wellness that can be major factors as to whether students are in school. We will have focused clinics, such as 1st day of school immunization clinics so that students who need these required immunizations, are not missing 2-3weeks of school or more while they wait to get into a provider. These are often extremely necessary to meet the needs of our immigrant population and transfer students. Central nurses promote this, and refer parents to these clinics as well as our general marketing.

Youth Sports Physicals (7th-12th grade) We will offer seasonal, low/no cost sports physicals to all our students that will be a major health physical for wellness, and make sure students do not have underlying factors that can be a barrier to activities, as these services are not offered by the district or in the area (except to current patients of VHT). This is in partnership with Valley Childrens and is marketed throughout Central Unified and to Athletic teams in the area.

Youth Mentoring: We will begin offering youth mentoring services in March in collaboration with InsideOut Mentors, as well as mental health services to the entire community through BeWellLine and CalHope/Nami. The Mentoring program will include bi-monthly worshops in a group setting, with one on one mentoring available, as well as youth leadership and development training sessions. InsideOut operates in Southwest Fresno and the Downtown/Calwa areas currently, this will be an expansion.

We will push out health education materials in multiple languages, and offer resource fairs that will focus on health education and having service providers working with clients to make appointments or provide referrals at pointof contact.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

We will offer regular health and wellness services through a partnership with UCSF to all community residents regardless of status, age, or insurance.

We will be launching our Kaiser/UniteUs Health and Social Services referral line to our community in March to our Teague Elementary to test, then through a targeted launch of focusing on Central Unified's five Community schools that have been identified as highest need, then a final launching to the rest of the district and community in Fall 2024.

The Anthem Telehealth remote health service will have the same roll out as UniteUs to the district and community. We currently have the HCCD staff, Central nurses and Central's parent engagment team trained and te service is live at our center.

As these services launch, we will also work on bringing in specialty services such as the Susan Komen Mobile unit, Tzi Chi Vision Mobile Unit, and other health and wellness provider opportunities.

All of these services will be based at the center, so that families have knowledge and access to the services offered by our co-tenants: Central Unified Parent Engagement team, Fresno County Library-Teague Branch and Centro La Familia with MAP.

Detailed Narrative Description of Project/Program (Continued from previous page) PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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

Collaborating Organization Description of Collaboration Valley Childrens Health Service Provider
Fresno County Office of Ed,
Mobile Health Unit
Health Service Provider
UCSF Health Service Provider
CalHope/BeWellLine Mental Health Collaborator
Anthem/CalViva/CDC-RISE Health Funding Partners
InsideOut Mentors Youth Mentoring Partner
UniteUs Health & Social Service Partner

4. Project/Program Budget
a. The City is interested in applicants that can deploy activities in a timely manner (12 months) while balancing the need to maintain high standards of program delivery. Please propose how you will address this need.

Plans with collaborative partners are already in place, or are being deployed as date place holders. We have been having meetings, and working on solutions and best practices through our other health initiatives that brought these collaborative partners together with HCCD during the pandemic, as we realize the vast need to additional and regualr health and wellness services in our area.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

b. List of Funding Sources
Provide all planned funding anticipated/ committedfor this activity for PY 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
RISE/CDC 15982.50 Committed
Anthem 10000.00 Committed
Kaiser/Unite Us 10000.00 Committed
CalViva 4000.00 Remaining
2024
c. Activity Budget Summary and Narrative
Please complete Exhibit A – Operating Budget Summary.

The above referenced Budget worksheet is available at www.fresno.gov/housing under the ‘Notices of Funding Available’ tab.

An Exhibit B – Budget Narrative must also be completed to provide a brief explanation of the expenses included in the budget.

Please note the following costs are not allowable for CDBG: bad debts; contingencies; contributions and donations; entertainment costs (including meals for social events and awards/graduation banquets); gifts or incentive awards to individuals; fines and penalties resulting from violations of or non-compliance with Federal, State, and Local laws; interest on borrowed capital; fundraising; investment management.
d. Prior-Year Financial Statement
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Please attach a financial statement labeled as Exhibit C for the proposed program for the last full operating year. Failure to provide the financial statement will result in disqualification.

Attachments to Part B Application:

EXHIBIT A – Operating Budget Summary
EXHIBIT B – Budget Narrative
EXHIBIT C – 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 – Funding Commitment Letters (if available)
EXHIBIT – Letters of Support (optional – maximum 2)
EXHIBIT – Service Area Map (required if not described in 3.f.) 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:

Marketing Director 4,000.00 4,000.00 3,000.00 3,000.00 10,000.00 Center Manager 4,000.00 4,000.00 4,000.00 4,500.00 12,500.00 Community Engagment
Specialist 3,000.00 3,000.00 2,000.00 1,500.00 6,500.00 [enter position title] - -
[enter position title] - -
Administrative Personnel:

Executive Director 13,000.00 13,000.00 5,000.00 8,000.00 26,000.00 [enter position title] - -
[enter position title] - -
Independent Contractors / Consultants:

Youth Coordinator 3,500.00 3,500.00 1,000.00 4,500.00
Unite Us Referral Tech 500.00 500.00 3,500.00 4,000.00
TOTAL PERSONNEL BUDGET $ 28,000.00 $ - $ 28,000.00 $ 15,000.00 $ - $ - $ 20,500.00 $ - $ 63,500.00 Other Direct Costs (Include only costs that are direct; indirect costs are covered under the Indirect Cost Rate) Utilities $ 2,000.00 800.00 2,000.00 2,800.00
Yard Maintenance 400.00 182.50 250.00 432.50
Janitorial 800.00 1,250.00 1,250.00
-
[enter cost category] -
[enter cost category] -
[enter cost category] -
[enter cost category] -
[enter cost category] -
[enter cost category] -
[enter cost category] -
TOTAL OTHER DIRECT COSTS $ - $ 982.50 $ - $ - $ 3,500.00 $ - $ 4,482.50 INDIRECT COSTS* (Select 1 indirect rate Only)
Approved Indirect Cost Rate -
De minimus 10 % Rate 2,800.00 2,800.00

TOTAL INDIRECT COST
BUDGET $ 2,800.00 $ - $ - $ - $ - $ - $ 2,800.00
TOTAL PROJECT BUDGET $ 28,000.00 $ - $ 30,800.00 $ 15,982.50 $ - $ - $ 24,000.00 $ - $ 70,782.50 *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)
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Exhibit A: Operating Project Budget Summary (or submit via Excel) Budgeted Position
(Personnel) or Category
(Operations)
City of Fresno HUD Funds Other Funds for Project
Project
Totals (All
Funds)
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 (enter position titles):

Administrative Personnel (enter position titles):

Independent Contractors / Consultants (enter position titles):

TOTAL PERSONNEL
BUDGET $ $ $ $ $ $ $ $ $
Other Direct Costs (Include only costs that are direct; indirect costs are covered under the Indirect Cost Rate)

TOTAL OTHER DIRECT
COSTS $ $ $ $ $ $ $
INDIRECT COSTS (Select 1 indirect rate Only)
Approved Indirect Cost
Rate
De minimus 10 % Rate

TOTAL INDIRECT COST
BUDGET $ $ $ $ $ $ $

TOTAL PROJECT
BUDGET $ $ $ $ $ $ $ $ $
*An approved indirect cost rate must be applied to the base identified in the agreement with the federal cognizant agency.

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

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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

The costs included in the grant are as follows:

Executive Director – Direct partner liaison and plan coordinator for all clinics, outreach and marketing that is included in the health and Wellness program. This includes planning meetings, working to get new collaborative partners and resources for the community, and developing oversight and protocols for these events, while also working with entities to develop plans for permanent services in the future. Also bridging gaps and developing relationships with our different community ethnic bases to promote inclusion.

Marketing Director – Under the direction of the Executive Director and with the organizations plans all marketing materials and website development for each event to include as needed: flyers (in multiple languages that are all developed then sent out to our translators to check), banners or posters, day of materials and directorial signage, website development and click through links as needed, social media.

Community Engagement Outreach Specialist – Focused on getting the materials into the hands of those families in areas that are not easily accessible to media, including apartment complexes and working with our community outreach neighbors and liaisons.

Also promoting upcoming events at school and community outreach fairs.

Community Center Manager – Oversight on all day-to-day operations and event/clinic prep, this person will have oversight on making sure each clinic/workshop and event is set properly to HIPAA or health guidance standards as well as maintain a level of sanitation to the center overall.

Youth Coordinator – This person is the Liaison between the Mentoring Program, Center staff and will also work on building the program and adding new programs, days or events as the mentoring program builds and develops. Will work with the community to bring in special events, trainings or leadership development.

Back-End Referral Tech – This position makes sure that referrals that come in through our UniteUs or Anthem system, are being received by the accepting agency and they are connected. This person has oversight to make sure we catch any glitches and that all people have access to services.

Minor costs for center use to cover utilities, maintenance and janitorial.

Letters of
Support
anthem.com
Anthem Blue Cross
3330 W. Mineral King Blvd., Suite A Visalia, CA 93291
Highway City Community Development, Inc.
4718 N. Polk Ave
Fresno CA 93722
Dear April Henry,
I am writing on behalf of Anthem Blue Cross regarding our continued collaboration and partnership in eliminating health disparities and improving health outcomes for all, and especially in the under-served community area you serve with 55,000 residents.

Knowing that not having regular access to care creates poor health and wellness outcomes, we are pleased to be able to work together to provide resources and services in your community, through the nonprofit Highway City Community Development, Inc. (HCCD) and the Teague Community Resource Center.

Partnering with HCCD to bring Anthem Medi-Cal benefits information and resources including transportation and interpretation information, access to a provider 24/7 through LiveHealth Online as well as Anthem’s Kiosk program among other resources, is one step in making the necessary changes for better outcomes for all.

We ask that you support HCCD with funding to continue to work diligently to turn short term initiatives into long term solutions towards health equity for the community.

If you should have any questions, I can be reached by e-mail at [email protected] Respectfully,
Janet Paine
Janet Paine
Director Program Management

Financial Policy
Guidelines
Financial Management Policy and Procedures:

This policy is in place for the management and financial well-being of Highway City Community Development, Inc. The organization is committed to transparency, accountability and compliance, as outlined in the bylaws, and this following policy and procedures document.

Organizational Structure:

A. The minimum organizational structure shall include:
a. Minimum of five board members; Chair, Secretary, Treasurer and two members b. Executive Director
c. Outside Financial Representative
B. Executive Director shall have oversight on all day-to-day operations including financial operations.
a. All funding shall be made out to Highway City Community Development, Inc or HCCD. Funds are to be direct deposited via mobile app when possible with notifications sent directly to accounting firm as backup notification. b. All cash must be approved by a secondary member of HCCD with the Executive Director when any monies/cash are pulled from the bank over $200.00 c. All purchases by employees of HCCD must be approved by ED, and all expense reports are to be on proper documentation, turned in with receipts to Executive Director by the 5th of each month following expenses. All expense reports are to be turned in to financial office by the 10th of each month for audit and reconciliation.
d. Executive Director has discretionary spending on any purchase up to $2500.00, all purchase over that require the approval of the board, or during an emergency the secondary signatories (Board Chair and Board Secretary) may approve. e. All major purchases must have board approval.
f. All grant writing, awards, funds, reporting and oversight belong to the Executive Director after if has been vetted and approved in the annual budget. Awards after a budget has been approved, over $10,000.00 will be shown in an amended budget. g. Outside Accountant will handle the annual 990 reporting for secondary fiscal responsibility and oversight.

C. Budget: The annual draft budget will be created by the Executive Director, ready for viewing at the November Board meeting. A special budgetary meeting is held annually to go over the budget, and plans for the following year.
a. Amended budgets will occur as needed for new programs, expanded budgetary needs and projects, or financial hardship.

D. Financial Reporting
a. Financial Statements will be available on demand (non-audited), anytime. b. Financial Statements will be viewed at each board meeting (minimum quarterly) to include a Balance Sheet and P&L’s/Statement of Activity in Detail (audited), and received in the minutes after discussion. A Budget vs. Actuals statement will be analyzed at each meeting.
c. Financials will be distributed annually to Board members and key stakeholders.

All financials will be available on request for grant applications and regulars as well as placed on oversight platforms.

E. Risk Management
a. All insurance policies will be kept to nonprofit standards to include: D&O policy, Liability and Property coverage
b. Minimum of three months expenses will be held in a savings account for emergencies.

F. Compliance and Legal Requirements: All state and federal documents will be reviewed, submitted and monitored annually as required.
a. The following records will be retained and reviewed based on local, state and federal standards.

1. Articles of Incorporation and Bylaws. Bylaws will be reviewed annually and as needed.

2. Board Meeting Minutes. Digital and print copies of minutes will be kept.

3. Financial Records: Copies will be kept with Board minutes that have been received at meetings. On demand records can be pulled at any time.

4. Tax Records based on state and federal guidance

5. Employee Records

6. Donation Records

7. Contracts and Lease Agreements

8. Corporate Records
Employee
Handbook
1 Handbook
Highway City Community Development, Inc
Teague Community Resource Center
4718 N. Polk Ave
Fresno, CA 93722
559-578-8991
2 Part I – Introduction
Introduction to the Highway City Community Development Handbook.

We would like to welcome you to the Highway City Community Development, Inc (HCCD) & the Teague Community Resource Center (The Center, or TCRC) . We are pleased you have decided to join our staff. We realize that as a new employee you have questions and concerns. The purpose of this employee handbook is to answer most of your questions and help you connect to our staff family in a prompt and efficient manner.

Highway City Community Development has prepared this manual to provide all employees an overview of policies, procedures, and benefits. This handbook contains important information about the nonprofit, as well as information regarding privileges and responsibilities. It will help set in perspective those points which ensure a sound approach to staff work. Every member is valued, and the job they are employed to fulfill is worthwhile and of great value.

Although this handbook addresses many matters of concern to employees, it is not intended to be an exhaustive compilation of the store’s employee relations policies. Nothing in this handbook is intended to create a contract of employment with the store or to create any expectation of continued employment for any specific term. The store recognizes that both it and all employees remain free to terminate the employment relationship at any time, with or without cause and with or without notice. This employment arrangement is known as “At Will”. See additional information under “Employee Information.”
It is not possible to anticipate every situation that may arise in the workplace and in the course of carrying out the responsibilities and activities of various activities. In addition, circumstances will undoubtedly require that policies, practices, and benefits described in this handbook change from time to time. Accordingly, the store reserves the right to interpret, modify, supplement, rescind or revise any provision of this manual, as it deems necessary or appropriate. Such changes must be in writing and signed by the Director/Manager(s). For any human resource questions contact the Executive Director.

Team Building:

We hope you will work with enthusiasm knowing that you are part of a team and it is through you that people will realize that we are not just a Center, but a nonprofit that cares about all individuals that we come in contact with at HCCD.

As a member of our team it is our hope you join us in working to support, encourage and lift each other up in a positive way. The team should be positive and upbeat as we come in contact with all of the customers, donors, volunteers, employees, staff and the families in Highway City and surrounding communities who come into our center. If there is a problem, look for a solution or take it to the Executive Director, not staff, customers or volunteers.

Confidentiality Agreement
The reputation of HCCD for doing business with integrity and excellence is always our goal. The successful operation and reputation of our store is built upon the principles of dealing fairly and ethically with the people we do business with. Our employees are called to observe these standards of conduct and personal integrity.

Computers, E-mail and employee personnel files and other confidential information.

Confidential information includes the following and any other information stored on HCCD computers or in file boxes and is considered the sole property of HCCD.
* All letters or other information concerning members of the staff, volunteers and customers
* Mailing lists
* Payroll records of past or present employees
* Personnel records of past or present employees
3 * Financial records
* Correspondences with donors
* Documents concerning operating procedures
* Operation procedures
* Employee handbook
* Phone numbers
No employee is authorized to copy or disclose any information in any file or record. Confidential information or files are not to leave the property without permission from the Store Manager.

Upon accepting employment with HCCD, every employee agrees with this Confidentiality Agreement, which generally states that you will not disclose or use any HCCD confidential information during your employment.

Disregarding or failing to comply with this standard of business ethics and conduct could lead to disciplinary action, up to and including possible termination of employment and possible other legal actions.

Highway City Community Development, Inc. Values
COMMITMENT to...
• Being relational, intentional, purposeful
• HCCD’s mission
• serve the community
• serve each other
• contribute to a positive, respectful work community
PURPOSE is....
• to be intentional in everything we do and say
• to develop and grow personally
• to develop and grow a successful business
RESPONSIBILITY is...
• to adhere to policy
• to communicate
• to complete tasks
• to be trustworthy
Part II - General Information
Highway City Community Development, Inc. is a 501(c)(3) placed based (community benefit organization) non-profit
Hours of Operation – The normal business hours of operation are Monday – Friday 8:30 a.m. to 5:00 p.m.

The Center also operates on Saturdays and evenings
Mission-Vision-Motto Statements
Mission statement – “To work in West of 99/Central Unified area to stimulate economic development and enlist indigenous leadership to improve the economic, physical and spiritual infrastructures, thereby bringing hope and stabilization in the community.”
Slogans – “From Survive to Thrive”
“Helping People Help Themselves”
“Love Your Neighbor As Yourself”
4 Intentional • Relational • Purposeful
SERVING IN THE AREA WEST OF 99,

HIGHWAY CITY AND THE
CENTRAL UNIFIED SCHOOL DISTRICT.
"LOVE YOUR NEIGHBOR AS YOURSELF"
INTENTIONAL • RELATIONAL • PURPOSEFUL
"LOVE YOUR NEIGHBOR AS YOURSELF"
Part III - Employee Information
Equal Employment Opportunity -
Highway City Community Development is an equal opportunity employer and makes employment decisions on the basis of merit. We want to have the best available persons in every position. Highway City Community Development policy prohibits unlawful discrimination based on race, color, creed, sex, sexual orientation, marital status, age, national origin, physical handicap, disability, medical condition or ancestry, or any other consideration made unlawful by federal, state, or local laws. All such discrimination is unlawful.

Highway City Community Development is committed to complying with all applicable laws providing equal employment opportunities to individuals regardless of race, color, creed, sex, sexual orientation, marital status, age, national origin, ancestry, physical handicap, disability, medical condition except where physical fitness is a valid occupational qualification, or any other consideration made unlawful by federal, state or local laws. This commitment applies to all persons involved in the operations of HCCD and prohibits unlawful discrimination by any employee of the company, including supervisors and co-workers.

To comply with applicable laws ensuring equal employment opportunities to qualified individuals or employees with a disability, Highway City Community Development will make reasonable accommodations for the known physical or mental limitations.

Any applicant or employee who requires an accommodation in order to perform the essential functions of the job should contact their manager and request such accommodation. The individual with the disability should specify what accommodation he or she needs to perform the job.

At-Will PolicyEmployment at-will may be terminated with or without cause and with or without notice at any time by the employee or Highway City Community Development. HCCD also retains the right to demote, transfer, change job duties, and change compensation at any time with or without notice and with or without cause in its sole discretion. In deciding to work for Highway City Community Development (HCCD), you must understand and accept these terms of employment.

Nothing in this Handbook or in any document or statement will limit the right to terminate employment at-will. No Manager, Supervisor or Employee of HCCD has any authority to enter into any agreement for employment other than at-will. Only the Executive Director of HCCD has the authority to make any such agreement and then only in writing.

Open-Door PolicyThe center recognizes that employees will have suggestions for improving the workplace, as well as complaints about the workplace. The most satisfactory solution to a job-related problem or concern is usually reached through a prompt discussion with your Manager. Please feel free to contact your Manager with any suggestions and/or complaints.

5 If you do not feel comfortable contacting your Manager or Executive Director of HCCD or are not satisfied with their response, please submit your complaint or suggestion in writing. They will review your written submission and provide you with a final resolution.

Surveillance –
HCCD currently has exterior cameras in use. This is to protect the center of any robbery, theft, and unusual conduct from the public and/or employees/volunteers. By signing this document you are acknowledging that you are allowing HCCD to be able to use the video/audio when necessary.

Harassment -
It is the policy of HCCD to eliminate harassment from the work place. Policy prohibits harassment because of sex (which includes sexual harassment, gender harassment and harassment due to pregnancy, childbirth or related medical conditions) and harassment because of race, religious creed, color, national origin or ancestry, physical or mental disability, medical condition, marital status, age, sexual orientation or any other basis protected by federal, state or local law, ordinance or regulation. ALL SUCH HARRASSMENT IS UNLAWFUL. Any employee who believes he/she is being harassed while employed at HCCD must inform any functional manager immediately. If the employee feels uncomfortable reporting the alleged harassment to a functional manager, then he/she should report the alleged harassment to the HCCD Executive Director. The complaint will be investigated, and should the investigations uncover harassment, it will be dealt with immediately.

HCCD will fully and effectively investigate any such report and will take whatever corrective action is deemed necessary, including discipline or discharging any individual who is believed to have violated this prohibition against harassment. The complaining employee will be informed of the action taken. HCCD will also take action to protect the complaining employee and to prevent further harassment or retaliation.

HCCD does not tolerate harassment on the basis of any categories discussed in this policy and will take appropriate disciplinary action whenever such harassment is demonstrated. Any individuals, including co-workers and supervisors engaging in such conduct that is contrary to HCCD policy may be personally liable in any legal action brought against them. HCCD does not consider conduct in violation of this policy to be within the course and scope of employment or the direct consequence of the discharge of one’s duties. Accordingly, to the extent permitted by law, HCCD reserves the right not to provide a defense or pay damages assessed against an employee for conduct in violation of this policy.

HCCD encourages all employees to report any incidents of harassment forbidden by this policy, so that complaints can be quickly and fairly resolved. The Federal Equal Employment Opportunity Commission and the California Department of Fair Employment and Housing investigate and prosecute complaints of prohibited harassment in employment. If you think you have been harassed, or that you have been retaliated against for resisting or complaining, you may file a complaint with the appropriate agency.

Cultural Competency: The community we serve is culturally and economically diverse. We will strive to effectively navigate and interact withing the diverse cultural contexts, demonstrating respect, understanding and sensitivity towards individuals and families from different backgrounds, while actively seeking to bridge cultural gaps and promote inclusivity. We will focus on a “Love They Neighbor” action, and will have opportunities for trainings and workshops. We, HCCD, as an organization strive to also have a staff, board and employees who live and are as diverse as the community we serve in and with.

Mutual Respect PolicyIn order for to have an affective work environment happen at the center or events, employees must be committed to treat one another with dignity and respect. The store will not tolerate behavior by any employee that has the 6 purpose or effect of unreasonably interfering with the mission or work of other employees, volunteers or program participants. Mutual respect is demonstrated by being mindful of each other’s sensitivities and by demonstrating a willingness to change or alter one’s behavior if it is pointed out that it is offensive.

We believe that a good definition of mutual respect is to be compassionate, kind, loving and posses’ humility, gentleness and patience and to work together and forgive whatever grievances you may have against one another.

As the team works with these virtues we will be working together in unity.

We believe that the best resolutions to interpersonal problems and conflict come when those involved will carefully resolve the problem together. However, we know that in some cases, for a variety of reasons, this is not possible.

If you need assistance in resolving a problem or if there is ever an incident, which causes you to feel uncomfortable or unable to carry out the responsibilities of your job, whether caused by a manager, co-worker or some third person, you should report your concerns to your Manager as soon as possible. Provide details including dates, times and the names of any witnesses. Managers will immediately refer all complaints to the Executive Director.

The center will immediately conduct an effective, thorough and objective investigation of your complaints and to the extent possible, keep the investigation and your name in strictest confidence.

If it is determined that any inappropriate or unacceptable behavior has occurred, effective remedial action will be taken in accordance with the circumstances to insure that such activity does not reoccur. The store will not retaliate against anyone for filing a complaint of this type and will not tolerate or permit retaliation by anybody staff person.

Any employee determined to be responsible for or participant in this behavior will be subject to discipline up to and including termination of employment
Health and
Wellness
Policies and
Procedures
Revised 2024
Health and Wellness Procedures and Policies:

1. For all Medical Services-Clinics, Workshops, and Health or Social Wellness Referrals:

A. HCCD role:

1. Location: Teague Resource Center set-up, parking, prep, bathrooms, tables/chairs, podium and mic (if needed), computers. Inside and Outside ue and set-up.

2. Marketing: HCCD and Teague Community Resource Center will create and provide all marketing with co-sponsors logos. Marketing materials will be approved with each partner prior to publication. Marketing will be sent throughout Central Unified, a secondary push with disadvantaged schools, throughout local venues, and on all social media outposts as well as website presence with click throughs if pertinent.

3. Administration: HCCD will assist or handle administrative registrations as well as questions regarding services via phone or day-of, IF the services do not require HIPAA compliance.
a. HCCD typically receives demographic information for input to include gender, age group, ethnicity, and need completed. All other health related information is only given to HIPAA health agencies or the school district.
b. HCCD maintains an absolute privacy policy on names, and information given/supplied for all clinics. Information output is in generalities only. Example: 50 female youth ages 12-18.

B. Health Partner Role: for all clinics, the coordinating, HIPAA health partner will receive required health information, medical cards, and records that they will maintain in strictest confidence of the patient. Health partner will provide the coordinated services as contracted out with HCCD (agency). HCCD will maintain an MOU agreement for any continuing or regular services scheduled with partnering organization. All partnering organizations will have a liability policy that meets industry standards and name Highway City Community Development as insured.

2. For Outreach EventsA. HCCD role: HCCD will coordinate, communicate, plan and hold all health, wellness, education and social services events at its primary location of 4718 N. Polk Ave with the explicit purpose of providing service opportunities to an underserved community.

Revised 2024

1. Marketing: HCCD will create and provide all marketing

2. HCCD will administer outreach fairs and events as above for clinics, but will also collect information via survey and questionnaires to all participating organizations. Demographics are counted, names are not collected unless families are entering information for services and give permission.

Community Services
LifeBridge Community
Church

Part A, Exhibit 1

Part A, Exhibit 2

Part A, Exhibit 3

Part A, Exhibit 5

Part B
Application

PY 2024-2025 CONSOLIDATED NOFA

PART B - APPLICATION

PUBLIC AND COMMUNITY SERVICES
Application Summary
The City of Fresno (City) invites eligible organizations to submit applications for Public and Community Services through the Community Development Block Grant (CDBG) Program.

The 2020-2024 Consolidated Plan prioritizes the provision of services to low-income and special needs households that develop human capital and improve quality of life. As such, the City is interested in receiving applications for one or more of the following program activities:

Activity Funding Source
Child Care Services
CDBG
Youth Services
Medical and Mental Health Services
Older Adult Services
Personal and Professional Services
Economic Development: MicroEnterprise Assistance
•
Activity Definitions
Child Care Services: Services to benefit children (generally under age 13), including parenting skills classes.

Youth Services: Services for young people aged 4 to 19 that include, for example, recreational services, life skills (i.e., student-drive work programs), and cultural arts education opportunities. Counseling programs that target teens may include counseling for the family.

Medical and Mental Health Services: improving access to mental health and medical services for low- and moderate-income people including addiction recovery programs.

Older Adult Services: Services for older adults aged 60 and over that include, for example, recreational services.

Personal and Professional Development: Assistance to increase money management, home maintenance, workforce training, and employment programs.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Economic Development: Micro-Enterprise Assistance: Financial assistance, technical assistance, or general support services to owners and developers of micro-enterprises. A micro-enterprise is a business with five or fewer employees, including the owner(s).

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Application Submission
Application Deadline
February 16, 2024 by 5 PM
Resolutions Authorizing Application Submission Deadline March 1, 2024 by 5 PM
Application Delivery
• Please submit an electronic version of your application by:

Email [email protected], or
If your file is over 40 MB, email [email protected] to receive a link to upload large files
Hard copies of applications and authorizing resolutions are not requested or accepted. If assistance is required for digital submission, please reach out to the contact listed below.

We will email you within one business day of receipt to confirm application submission – if you do not receive confirmation, please contact the relevant person.

Contact Person
• Kimberly Archie, Senior Management Analyst
559-621-8458
[email protected]
• General Inquiries
Housing & Community Development Division | 559-621-8300 | [email protected] PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Application Overview and Instructions
The City of Fresno (City) Housing and Community Development division is accepting proposals from eligible organizations providing Public and Community Services to lowincome and special needs households that develop human capital and improve quality of life within the City.

Funds to be used for this NOFA are from the U.S. Department of Housing and Urban Development (HUD) Community Development Block Grant (CDBG) Program. A guide to program requirements is attached to the Consolidated NOFA Handbook.

Under this Consolidated NOFA, the following Public and Community Services objectives have been prioritized:
• Programs that leverage funds, and coordinate goals and operations with other governmental and agency partners in the area with a goal of creating coherent, efficient programs
• Programs that provide youth services focusing educating and inspiring about what they can accomplish in the future
• Programs that provide vocational training
• Programs that partner with other community agencies, schools, outreach organizations, and satellite centers to provide senior services in the Olive and Brawley area
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Instructions
Applications have been designed to support a standardized method of evaluation for eligibility and consideration. Applicants are encouraged to carefully review their applications prior to submission to ensure all questions are complete and narrative attachments are included. Once the application is submitted, additional information will not be accepted. In the event additional clarification is needed, City staff will contact the agency. In most instances, applicants will have 24 hours to provide the additional clarifying information in order to be considered responsive.

Prior to completing their applications, applicants should review the 2024-2025 Consolidated NOFA Handbook. The Handbook provides additional information regarding funding priorities, threshold eligibility requirements, applicant support options, and information on the timeline and process for application review and funding.

An organization’s completed application includes one Part A (Cover Page), and one or more Part B (Application) including all relevant exhibits and attachments. • Applicants may provide as an attachment a maximum of two, single-page letters of support. Additional pages beyond the maximum will not be reproduced. For this reason, applicants should select the two “best” support letters.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Evaluation Process
Applications will be scored and ranked according to the below criteria.

Category Points
Qualified / Disqualified:
• Does the applicant demonstrate how the proposal aligns with one or more priorities outlined in the City of Fresno 2020- 2024 Consolidated Plan? (If no, the application is disqualified.)
• Are the proposed activities and costs eligible under the applicable funding source? (If no in part or full, the application is disqualified in part or full.)
• Is the applicant a unit of government or an established corporation chartered and in good standing with the State of California or a 501(c)(3) tax-exempt organization? (if no, the application is disqualified) • Does the applicant have established financial and management systems? (if no, the application is disqualified)
• Has the applicant failed to meet any other threshold eligibility requirements in the accompanying 2024-2025 Consolidated NOFA Handbook? (If yes, the application is disqualified.)
• Does the applicant have any unresolved monitoring findings? (if yes, the application may be disqualified.)
Qualified or Disqualified
Organizational Capacity:
• Does the organization have demonstrated success in administering a similar activity? (0 years = 0 points; 1 or more years = 5 points) • Does the organization have cultural competency training available to staff operating the program? (10 points)
• Has the organization provided financial statements showing current assets sufficient to cover operating expenses for at least six months? (5 points)
20 PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Category Points
Quality of the Proposal / Alignment to Community Needs:
• Does the application clearly describe a community need and provide evidence that existing resources are insufficient to meet that need? (5 points)
• Is the program targeted to specific areas identified as Racially/Ethnically Concentrated Areas of Poverty (RECAPs)? (10 points)
• Does the applicant demonstrate a thorough plan of how to reach the target population and how they will affirmatively market the program to the target population? (Up to 5 points)
• Does the application clearly describe how it will assist the City in meeting the goals outlined in the Consolidated Plan? (Up to 5 points) ● Does the proposal include at least one of the prioritized activities listed on page 4 of this application? (10 points)
35 Impact and Outcome:
• Does the proposed activity clearly define the outcome of the activity and how it will impact the priority needs described? (Up to 5 points) • Does the organization describe how their prior activities have resulted in meaningful impact? (Up to 5 points)
• Does the proposal demonstrate that the activity will be completed in a timely manner? (Up to 10 points)
• Does the organization clearly articulate how the program activities were developed in consultation with the target population? (Up to 10 points)
30 Cost Effectiveness / Leveraging:
• Is the proposed budget consistent with the proposed program service(s)? (Up to 5 points)
• Will the proposed activity leverage additional funds that would otherwise not be available? (Up to 5 points)
10 Coordination / Collaboration
• To what extent does the applicant describe how its activities will be delivered in coordination with other community resources to address the overall needs of its clientele? (Up to 5 points)
5 Total Possible Points 100
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

PY 2024-2025 APPLICATION
Public and Community Service Programs
NOTE: This application is not for public services to benefit primarily homeless and individuals at risk of homelessness or for Fair Housing programs. If you are a homeless service provider, please use the Homeless and Homelessness Prevention Application. If you are an organization applying for Fair Housing programs, please use the Fair Housing Application.

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

Project Name (10 words or less): Future Leaders Initiative Amount Requested: $ 231,273.00
To utilize CDBG funds for a public service, the service must be either a new service or a quantifiable increase in the level of an existing service.

This project is a:

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

Daily afterschool program, spanning three hours a day in our 5000 ft.² facility, aimed at supporting approximately 50 low-income teens. The program focuses on activities such as tutoring and assisting youths in crafting resumes, job hunting, and other recreational activities. Additionally, snacks will be provided to create a conducive learning environment.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

If this is an existing project/program that has not received CDBG funding from the City previously, please briefly explain how CDBG funds will be used to increase the level of service.

N/A

2. Organizational Capacity
a. Briefly describe how your organization’s prior activities have resulted in meaningful impact:

Lifebridge Community Church's prior activities have resulted in meaningful impact by providing a safe and supportive environment for youth to engage in educational, recreational, and counseling activities. By offering homework help, counseling, and meals to those in need, we have created a space where young people can thrive and build a sense of community. Our existing youth program has already demonstrated positive outcomes in terms of academic achievement, emotional well-being, and social connectedness among participants.
b. Describe the organization’s experience with administering federally funded programs of this nature.

Our organization has experience administering funded programs similar to this application through its management of a County of Fresno grant (ARPA). Our team is well-versed in grant tracking, reporting requirements, and program evaluation. We have a strong track record of effectively utilizing grant funds to meet program objectives, maintain compliance with funding regulations, and deliver positive outcomes for the communities we serve.
c. For how many years has the organization administered activities of the type described in this application?
Lifebridge Community Church has been administering activities of the type described in this application for 19 years, demonstrating a long-standing PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

commitment to supporting youth in need within the community. Our experience in running youth programs, providing educational support, and promoting a sense of belonging among participants will ensure the successful implementation of the proposed afterschool program with CDBG funding. 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
e. Please describe the cultural competency training staff will be required to complete during the term of this program.

The training will cover the following key components:

1. Cultural Awareness: Educating staff on the importance of acknowledging and respecting cultural differences among the program participants. This includes recognizing various cultural norms, values, and traditions that may influence the teens' behaviors and perspectives.

2. Effective Communication: Providing strategies for effective cross-cultural communication to ensure clear and respectful interactions with teens from different cultural backgrounds. This can involve understanding the impact of language barriers and how to overcome them.

3. Implicit Bias Awareness: Raising awareness about unconscious biases that staff members may hold towards individuals from diverse backgrounds. The training can help staff identify and address these biases to prevent any inadvertent discrimination or stereotyping.

4. Cultural Sensitivity in Programming: Guiding staff on how to adapt program activities and resources to be inclusive of diverse cultural perspectives. This may involve incorporating culturally relevant materials, food, music, and celebrations into the program to make all participants feel welcomed and valued.

5. Handling Cultural Conflicts: Equipping staff with conflict resolution skills to effectively manage and de-escalate any cultural misunderstandings or PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

conflicts that may arise among the teens. This can include fostering open dialogue, empathy, and understanding in resolving differences.

6. Self-Reflection and Growth: Encouraging staff to reflect on their own cultural identities, biases, and privileges to foster personal growth and a deeper understanding of cultural competency. This self-awareness can help staff better serve and support the diverse group of teens in the program.

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

1. Limited Educational Opportunities: Many low-income teens lack access to quality educational resources, such as tutoring, curriculum materials, and technology tools like laptops. Without these resources, they may struggle academically and fall behind their peers, hindering their long-term academic success and future opportunities.

2. Lack of Personalized Support: Low-income teens often face challenges that go beyond academics, including socio-emotional needs, mental health issues, and family stressors. Existing afterschool programs may not have adequate staff or resources to provide the personalized support and counseling services required to address these multifaceted needs appropriately.

3. Barriers to Participation: Transportation barriers can be a significant obstacle for low-income teens in accessing afterschool programs. Without arranged transportation services, some teens may be unable to attend regularly, missing out on the valuable learning and enrichment opportunities provided by afterschool programs.

4. Cultural Sensitivity and Inclusivity: Existing programs may lack the cultural competency and sensitivity necessary to effectively engage and support a diverse group of low-income teens with varied cultural backgrounds. Without training in cultural competency, staff members may unintentionally overlook the unique needs and perspectives of these teens, leading to a lack of inclusivity and connection.

5. Staff Development and Training: Insufficient training and development opportunities for staff members can limit their capacity to effectively support and engage with low-income teens. Without ongoing training in areas such as cultural competency, conflict resolution, and youth development, staff may struggle to PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

create a welcoming and supportive environment for the teens in their care.ho may face barriers in accessing the program. These enhancements will significantly increase the level of service we can offer to the 50 low-income teens participating in the afterschool program.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

b. Briefly describe the target population and how the project will meet the specific needs of the target population and how the project will be marketed to the target population.

Target Population: Low-income teens facing educational, socio-emotional, transportation, and language barriers.

Meeting Needs: Project offers academic, socio-emotional, transportation, and recreational support.

Marketing to Target Population: Community outreach, social media, peer referrals, and culturally relevant engagement strategies will be used to reach and engage low-income teens.
c. Describe consultation efforts made with the target population in the development of the proposed activity.

1. Verbal Consultation with Teens: Engaged directly with the teens to understand their needs, challenges, and aspirations. Identified lack of support at home due to language barriers and incomplete education, need for a quiet study environment, job search guidance, and frustration among seniors in planning their future.

2. Feedback from Program Leaders: Consulted with other program leaders to gather insights on existing gaps and areas of improvement. Acknowledged the importance of providing a safe and supportive environment for teens to thrive.

3. Input from Parents: Discussed concerns raised by parents regarding their children's lack of homework support, and the need for job readiness skills.

Recognized the opportunity for the program to address these issues. d. Describe the marketing plan for the proposed activity and how the organization will ensure it reaches the target population.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Marketing plan:

1. High School Visits: Conduct outreach at high schools to promote program and engage with students.

2. Social Media: Utilize platforms like Facebook, Instagram, Twitter to share program updates and success stories.

3. Website Ads: Place targeted ads on program website to attract new participants and keep current ones informed.

4. Peach Jar: We currently have the support of the Central Unified School District to share our events via email and text message through their system.

This multi-channel approach will increase visibility and drive participation among teens seeking support and guidance.
e. The City’s Analysis of Impediments to Fair Housing Choice recommends that the City prioritize investments in areas identified as Racially/Ethnically Concentrated Areas of Poverty (RECAPs – see NOFA Handbook). Will this program be:

Offered Citywide
Offered Citywide with an emphasis and affirmative marketing toward RECAPs
Offered exclusively to residents of RECAPs
f. Describe the service area:

Note: Strong applications will include specifically defined services areas such as ‘residents within ½ mile radius of [facility address]’ or ‘residents within the boundaries defined on the attached map.’ A map may be attached in lieu of a service area description.
because it gives you an example there so residents within we will serve whatever you term you're using the underserved teenagers or what we were low income teenagers within a 10 mile radius of of the of 5125 N gates Ave. Our services are primarily focused on the West Fresno area within a 10-mile radius.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

g. Estimate the number of unduplicated people expected to benefit from the project:
35 unduplicated people or businesses will receive a direct benefit from this project.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

h. Income Documentation
CDBG-eligible programs primarily benefit persons who earn less than 80% of the area median income. A chart containing the income limits effective as of July 1, 2023, is included as a reference below. Applicants must select one of the three options for documenting how their activity will satisfy the income eligibility requirement. Please note, these income limits are subject to change. For the most current income limits please reference the link below:
https://www.hudexchange.info/resource/5334/cdbg-income-limits/ Household Size 30% AMI 50% AMI 80% AMI
1 17,350 28,900 46,200
2 19,800 33,000 52,800
3 22,300 37,150 59,400
4 24,750 41,250 65,950
5 26,750 44,550 71,250
OPTION 1: Low-Income Clientele – Presumed Benefit
Select this option only if the program will exclusively serve one of the following clienteles (select all that apply)
Older Adults (62 and older)
Severely Disabled Adults
Abused Children
Illiterate Adults
Migrant Farm Workers
OPTION 2: Low-Income Clientele – Other
Select this option if the program will serve a specific clientele not listed under the first option. The organization must document income eligibility for each program participant. Indicate below the types of documentation the organization will collect to verify income eligibility (select all that apply):

Pay Stubs / Wage Statements
W-2s
Income Tax Returns
Social Security Documentation
Bank Statements
Signed Certifications from
Beneficiaries
Other:

Other:

Other:

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

OPTION 3: Low-Income Area
Select this option if the program will benefit all residents in an area where at least 51% of its residents are low- or moderate-income. This is the least likely option for Public Service programs.
i. Detailed Narrative Description of Project/Program
Describe the project/program in detail in the space below. Limit description to the space provided on this and the next page.

Our comprehensive program is a transformative initiative designed to support and uplift teenagers in the dynamic communities of West Fresno. Through a strategic blend of personalized mentorship, educational opportunities, and community engagement, we are committed to nurturing the growth and development of young individuals as they navigate the pivotal stage of adolescence and transition into adulthood.Recognizing the critical needs faced by these vulnerable teens, the initiative seeks to provide a comprehensive and inclusive support system that addresses a variety of challenges faced by the youth.

The program is designed to tackle the limited educational opportunities available to low-income teens by providing access to quality tutoring, curriculum materials, and technology tools, such as laptops, to support their academic growth and success. Moreover, the initiative recognizes the importance of personalized support for these teens, acknowledging the socioemotional needs, mental health issues, and family stressors that may impact their well-being and educational outcomes. By offering tailored counseling services and individualized attention, the program aims to empower teens to overcome obstacles and thrive.

Transportation barriers are also addressed through the Future Leaders Initiative, with arranged transportation services provided to ensure that all teens have equal access to the afterschool program. By removing this obstacle, the program ensures that no teen misses out on valuable learning and enrichment opportunities due to the lack of transportation options.

Cultural sensitivity and inclusivity are core principles of the initiative, with staff members receiving training in cultural competency to effectively engage and support a diverse group of low-income teens with varied cultural backgrounds.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Detailed Narrative Description of Project/Program (Continued from previous page) By fostering an inclusive and welcoming environment, the program strives to create a sense of belonging and connection for all participants.

Staff development and training are crucial components of the Future Leaders Initiative, with ongoing opportunities for professional growth in areas such as cultural competency, conflict resolution, and youth development. By investing in staff training, the program ensures that all team members are equipped to provide high-quality care and support to the teens in their care.

In addition to our on-site activities, our online presence plays a vital role in reaching and engaging teenagers beyond the school walls. Through active engagement on popular social media platforms such as Instagram, Facebook, and TikTok, we share inspiring stories, practical tips, and engaging content that resonates with our target audience. By leveraging the power of social media influencers, interactive challenges, and live events, we create a virtual community where teenagers can connect, learn, and grow together, forming lasting bonds and friendships that extend beyond physical boundaries.

In summary, the Future Leaders Initiative is a comprehensive and impactful program that provides a lifeline to low-income teens in the community, offering not just educational support but also holistic services that address their multifaceted needs.

Through this initiative, Lifebridge Community Church is committed to nurturing the next generation of leaders and empowering teens to reach their full potential.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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

Collaborating Organization Description of Collaboration Central East High School Our director will be in constant communication with the Central Unified School District staff and
administrators to identify at risk teenager that could
benefit from this program.

Justine Garza High School Our director will be in constant communication with the Central Unified School District staff and
administrators to identify at risk teenager that could
benefit from this program.

4. Project/Program Budget
a. The City is interested in applicants that can deploy activities in a timely manner (12 months) while balancing the need to maintain high standards of program delivery. Please propose how you will address this need.

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

1. Efficient Planning and Execution: Develop a detailed project plan outlining all activities, timelines, milestones, and resources required for implementation within the 12-month timeframe. Prioritize tasks based on urgency and dependencies to ensure a smooth and efficient execution process.

2. Streamlined Decision-Making Process: Establish a clear decisionmaking framework that enables quick and effective resolution of issues or changes that may arise during the program implementation.

Empower designated team members to make timely decisions within their authority to keep the project on track.

3. Robust Monitoring and Evaluation: Implement a robust monitoring and evaluation system to track progress, identify bottlenecks early on, and make necessary adjustments to ensure timely delivery. Regularly review performance indicators and program outcomes to maintain accountability and high standards of program delivery.

5. Collaborate with Experienced Partners: Leverage partnerships with organizations or experts experienced in rapid program deployment without compromising quality. By collaborating with entities that have a track record of timely and effective project management, you can benefit from their expertise and best practices.

6. Utilize Technology and Automation: Explore technology solutions and automation tools that can streamline administrative tasks, data collection, reporting, and communication processes. Leveraging technology can help save time, reduce manual errors, and improve overall program efficiency.

7. Training and Capacity Building: Invest in training and capacity building for staff members and volunteers to ensure they are equipped with the skills and knowledge necessary to deliver the program effectively within the specified timeframe. Continuous learning and skill development can enhance performance and program quality.

By implementing these strategies, the Future Leaders Initiative can successfully deploy activities within the 12-month timeline while upholding high standards of program delivery, meeting the city's requirements, and achieving positive outcomes for low-income teens in the community. b. List of Funding Sources
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Provide all planned funding anticipated/ committedfor this activity for PY 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
c. Activity Budget Summary and Narrative
Please complete Exhibit A – Operating Budget Summary.

The above referenced Budget worksheet is available at www.fresno.gov/housing under the ‘Notices of Funding Available’ tab.

An Exhibit B – Budget Narrative must also be completed to provide a brief explanation of the expenses included in the budget.

Please note the following costs are not allowable for CDBG: bad debts; contingencies; contributions and donations; entertainment costs (including meals for social events and awards/graduation banquets); gifts or incentive awards to individuals; fines and penalties resulting from violations of or non-compliance with Federal, State, and Local laws; interest on borrowed capital; fundraising; investment management.
d. Prior-Year Financial Statement
Please attach a financial statement labeled as Exhibit C 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 – Public and Community Services

Attachments to Part B Application:

EXHIBIT A – Operating Budget Summary
EXHIBIT B – Budget Narrative
EXHIBIT C – 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 – Funding Commitment Letters (if available)
EXHIBIT – Letters of Support (optional – maximum 2)
EXHIBIT – Service Area Map (required if not described in 3.f.) 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:

Director 60,000.00 60,000.00 60,000.00
Part time staff 25,000.00 25,000.00 25,000.00
Part time staff 25,000.00 25,000.00 25,000.00
Part time staff 25,000.00 25,000.00 25,000.00
[enter position title] - -
Administrative Personnel:

Administrative Fee: 4,800.00 4,800.00 4,800.00
[enter position title] - -
[enter position title] - -
Independent Contractors / Consultants:
[enter position title] - -
[enter position title] - -
TOTAL PERSONNEL BUDGET $ 139,800.00 $ - $ 139,800.00 $ - $ - $ - $ - $ - $ 139,800.00 Other Direct Costs (Include only costs that are direct; indirect costs are covered under the Indirect Cost Rate) Equipment, Curriculum &
Supplies 31,400.00 31,400.00
Transportation (mileage) 6,448.00 6,448.00
Trainning 3,000.00 3,000.00
Outreach 3,600.00 3,600.00
Snacks 26,000.00 26,000.00
[enter cost category] -
[enter cost category] -
[enter cost category] -
[enter cost category] -
[enter cost category] -
[enter cost category] -
TOTAL OTHER DIRECT COSTS $ 70,448.00 $ - $ - $ - $ - $ - $ 70,448.00 INDIRECT COSTS* (Select 1 indirect rate Only)
Approved Indirect Cost Rate -
De minimus 10 % Rate 21,024.80 21,024.80

TOTAL INDIRECT COST
BUDGET $ 21,024.80 $ - $ - $ - $ - $ - $ 21,024.80
TOTAL PROJECT BUDGET $139,800.00 $ - $231,272.80 $ - $ - $ - $ - $ - $231,272.80 *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)
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

Exhibit A: Operating Project Budget Summary (or submit via Excel) Budgeted Position
(Personnel) or Category
(Operations)
City of Fresno HUD Funds Other Funds for Project
Project
Totals (All
Funds)
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 (enter position titles):

Administrative Personnel (enter position titles):

Independent Contractors / Consultants (enter position titles):

TOTAL PERSONNEL
BUDGET $ $ $ $ $ $ $ $ $
Other Direct Costs (Include only costs that are direct; indirect costs are covered under the Indirect Cost Rate)

TOTAL OTHER DIRECT
COSTS $ $ $ $ $ $ $
INDIRECT COSTS (Select 1 indirect rate Only)
Approved Indirect Cost
Rate
De minimus 10 % Rate

TOTAL INDIRECT COST
BUDGET $ $ $ $ $ $ $

TOTAL PROJECT
BUDGET $ $ $ $ $ $ $ $ $
*An approved indirect cost rate must be applied to the base identified in the agreement with the federal cognizant agency.

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

PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

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

1. Director Salary: The Director plays a pivotal role in overseeing the entire Future Leaders Initiative, providing strategic direction, and ensuring the program's success. The Director's salary reflects their expertise, leadership, and dedication to empowering lowincome teens by managing program operations, fostering partnerships, and driving program innovation.

2. Tutors: The dedicated team of three tutors comprises individuals with a passion for education and mentoring. These tutors are instrumental in providing academic support, individualized assistance, and guidance to program participants. Their commitment to student success and academic growth is reflected in their compensation, recognizing the valuable impact they have on the teens' learning outcomes.

3. Administrative Fee: The administrative fee covers essential operational costs, including office expenses, and other administrative overhead. This budget category supports the smooth functioning of the initiative, enabling effective communication, compliance with regulations, and overall administrative support to sustain program operations.

4. Equipment and Supplies: Investment in equipment, supplies, and curriculum materials is essential to create a conducive learning environment for the teens participating in the Future Leaders Initiative. This budget category covers the purchase of educational materials, technology tools, and a comprehensive curriculum that aligns with the program's goals and learning objectives.

5. Mileage: The mileage budget category supports staff transportation needs related to program activities, such as home visits, community outreach, or field trips.

Reimbursement for mileage expenses enables staff members reach program participants, across different locations, ensuring broad community engagement and accessibility.

6. Training: Investing in training opportunities for staff members, volunteers, and partners is critical to building capacity, enhancing skills, and ensuring quality program delivery. The training budget category supports professional development initiatives, PY24-25 Consolidated NOFA Part B
Application – Public and Community Services

workshops, certifications, and other learning resources to equip the team with the knowledge and expertise needed to effectively support the teens.

7. Snacks: Providing nutritious snacks for program participants is vital to ensure their well-being, energy levels, and focus during program activities. The snacks budget category covers the cost of healthy snacks and beverages that support the teens' nutritional needs and promote a positive learning environment, fostering engagement and productivity.

8. Outreach: The outreach budget category facilitates community outreach efforts aimed at raising awareness, promoting the initiative, and expanding program participation. Funding for outreach activities covers marketing materials, event expenses, and outreach initiatives to engage with local schools, community organizations, and families, enabling broader access to the program and its benefits for low-income teens.

Community Services
Marjaree Mason Center
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):

Marjaree Mason Center, Inc. MMC
UEI of Organization: Federal Tax ID Number:
173284605 94-1156639
Date of Incorporation: Date of 501(c)(3) Determination:
1999 1942
Mailing Address of Organization: Organization Website Address:
1600 M Street, Fresno, CA 93721-1122 www.mmcenter.org
Name of President (or Chair of the Board): E-mail Address:

Kerri Horn [email protected]
Name of Chief Executive or Executive Director: E-mail Address:

Nicole Linder [email protected]
Name of the Secretary: E-mail Address:

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

Marcus Martin [email protected]
Principal Contact
Person: Principal Contact’s Title:

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

Nicole Linder Chief Executive Officer
1600 M Street
Fresno, CA 93721-1122
Primary Phone #: Alternative Phone #: E-mail Address:
559-487-1316 559-237-4706 [email protected]
Name of Authorized Signatory: Title of Authorized Signatory:

Nicole Linder CEO
Signature of Authorized Official: Date of Signature:
1 This document is for non-profit organizations. Units of local government, please complete Part A: Unit of Government Information
02/12/2024
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:

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

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

Staff Name Title
Years of
Experience
1) Nicole Linder Chief Executive Officer 8
2) Marcus Martin Chief Financial Officer 19
3) Leticia Campos Chief Programs Officer 15
4) Kari Nale Chief Operations Officer 5-months
5) Laura Lopez
Residential Services
Manager 18
Board of Directors
How often does your Board of Directors regularly meet?
Monthly
List current Board of Directors below:
1) Kerri Horn 6) Giatri Dave
2) Genesis Wilson 7) Curt Fleming
3) Lauren Garabedian Ruff 8) Joe Garza
4) Michael Carr 9) Casey Gray
5) Mindy Casto 10) Bonnie Her
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: Moss Adams
2) Is the agency audited every year? Yes No
3) Were any management letters issued as a result of the last audit? If yes, explain.

Yes, MMC had one finding in the most recent audit completed in December 2023. This finding was for "failure to perform an appropriate form of competition in their procurement process if purchases are within the small purchase threshold." MMC is required to obtain at least two bids on purchases for items over a specific dollar threshold. As recommended by the auditor, this finding has been resolved through the development of new agency policies that outline internal procurement processes and include requirements for obtaining and maintaining cost quotes related to purchasing materials and services in order to ensure this is not an issue in future audits.
4) Provide the name of staff responsible for your agency’s accounting system Name: Marcus Martin
Title: Chief Financial Officer
Phone/Email: 559-487-1304
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) Board President
2) Board Secretary
Board Resolution providing for the signature authority of persons to sign agreements on behalf of the entity is attached (required before a subrecipient agreement will be executed).

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

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
1 $ 195,351.00
 Owner-Occupied Home Repair
Number of Applications Total Dollar Amount Requested
$
 Public and Community Services
Number of Applications Total Dollar Amount Requested
1 $ 500,000.00
 Fair Housing
Number of Applications Total Dollar Amount Requested
$
=

GRAND TOTAL
Number of Applications
2 Total Dollar Amount
Requested $695,351.00
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
Internal Revenue service
)istrict Director
Date: tlAR 2 5 1999
(
Department of the Treasury
P. o. Box 2508
Cincinnati, OH 45201
Person to contact:

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

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

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

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

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

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

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

If you have questions, please call us at the telephone number shown in the heading of this letter.
""7��
C. Ashley Bullard
District Director
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DISTOICT 01ncc1on
SAIi FRANCISCO 2, CI\LIF,
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1600-16!,o II Street.

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A.nEllTIOll: >::iry Delle Focc, ?.xcc, Director
llescl.1J11c,:

In ans11cr lo· your recent reque.::t. \le r.nclose cop, of lhe Rcvcrptc Service c:<e;,p1.io9 lc:Olcr nddrc.::scd to :,our orc;;a.niz.at.1.011 unde_r elate? ?f Dccc;:,bc:- 10, l9li2.

Exemption umlcr.lhc pro,i.!;io:u: of Scclion 101(4) of t!-ic Internal flcvcnuo Cndc of 19)9 corrc:,;,:,r,c!.:: \.o c:<c:::;,tlon under tho provision!I of Section 50l(s:)(J.) or. lhu lr,tern::l Rcvr:nuc Cocic of 1951,,
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·. c·opy of Revenue Scrvico
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Part A, Exhibit 2
· A' nonprofit _J>ublic benefit corpora, ( ,quired to
furr.ish an additional copy of a corporate c..vcument for forwarding the Office of the Attorney General. One of
y • copies has been sent by this office in compliance
, Section 5120(d), California Corporations Code.
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CERTIFICATE OF AMENDMENT
OF

ARTICLES OF INCORPORATION
The undersigned certify that:

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

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

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

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

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

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

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

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

RESTATED BYLAWS
OF
MARJAREE MASON CENTER, INC.

ARTICLE I. OFFICES OF THE CORPORATION
Section I. Principal Office. The principal office for the transaction of the business affairs and activities of the corporation is located at 1600 M Street, Fresno, California.

The Board of Directors (the "Board") shall determine, and may change, the location of the corporation's principal office.

Section 2. Other Offices. Other offices may be established at any time by the Board at any place or places.

ARTICLE II. MEMBERSHIP
Section 1. Members. The corporation shall have no members. Any action which would otherwise require approval by a majority of all members or approval by the members shall require only approval of the Board. All rights which would otherwise vest in the members shall vest in the directors.

Section 2. Associates. Nothing in this Article II shall limit the right of the corporation to refer to persons associated with it as "members" even though those persons are not members, and no such reference shall constitute anyone a member, within the meaning of Section 5056 of the California Nonprofit Corporation Law. The corporation may confer by amendment of its Articles or of these Bylaws some or all of the rights of a member, as set forth in the California Nonprofit Corporation Law, upon any person or persons who do not have the right to vote for the election of directors or on a disposition of substantially all of the assets of the corporation or on a merger or on a dissolution or on changes to the corporation's Articles or Bylaws or for the selection of delegates who possess any of the preceding voting rights, but no such person shall be a member within the meaning of Section 5056.

ARTICLE III. DIRECTORS
Section 1. Powers. Subject to limitations of the Articles and these Bylaws, the activities and affairs of the corporation shall be conducted and all corporate powers shall be exercised by or under the direction of the Board. The Board may delegate the management of the activities of the corporation to any person or persons, a management company, or committees however composed, provided that the activities and affairs of the corporation shall be managed and all corporate powers shall be exercised under the ultimate direction of the Board. Without prejudice to these general powers, but subject to the provisions just stated, it is declared that the Board shall have the following powers in addition to the other powers enumerated in these Bylaws:
(a) To select and remove all the other officers, agents, and employees of the corporation; prescribe qualifications, powers, and duties for them that are not inconsistent with law, the Articles, or these Bylaws; and fix their compensation. (b) To conduct, manage, and control the affairs and activities of the corporation and to make such rules and regulations therefor not inconsistent with law, the A1iicles, or these Bylaws, as they may deem best.
(c) To adopt, make, and use a corporate seal and to alter its form from time to time as the Board may deem best.
(d) To borrow money and incur indebtedness for the purposes of the corporation, and to cause to be executed and delivered therefor, in the corporate name, promissory notes, bonds, debentures, deeds of trust, mortgages, pledges, hypothecations, or other evidences of debt and securities for debt.
(e) To carry on a business at a profit and apply any profit that results from the business activity to any activity in which it may lawfully engage. (f) To determine the policies of the corporation.
(g) To approve any and all contracts or agreements with a term in excess of twenty-four (24) months and involving sums in excess of Twenty-Five Thousand and No/100 Dollars ($25,000.00). The foregoing in no manner limits the Board's ability and mandate to approve or disapprove lesser contracts or agreements.

Section 2. Number of Directors. The authorized number of directors shall be not less than fifteen (15) or more than twenty (20) until changed by amendment of the Articles or by a Bylaw. The exact authorized number of directors shall be as set from time to time, by resolution of the Board within these limits.

Section 3. Nominations. The nomination of the Board shall be the responsibility of the Governance Committee or a Nominating Committee appointed by the Board or the Governance Committee. The nomination of an individual as a member of the Board shall be approved by a simple majority of the Board.

Section 4. Selection, Term of Office, and Qualification. The directors' terms shall be staggered, and one-third of the directors shall be elected at the annual meeting of the Board and shall serve for a te1m of three (3) years until the ensuing annual meeting following his or her election and until a successor has been elected and qualified. An individual may only serve a maximum of three consecutive terms as a director. The Board may extend the final term of office for a Board member for a period of one (1) additional year for good cause.

No more than forty-nine percent (49%) of the persons serving on the Board may be interested persons. For purposes of this Section, an "interested person" is (a) any person compensated by the corporation for services rendered to it within the previous twelve (12) months, whether as a full time or part time employee, independent contractor, or otherwise, excluding any reasonable compensation paid to a director as director; and (b) any brother, sister, ancestor, descendant, 2 spouse, brother-in-law, sister-in-law, son-in-law, daughter-in-law, mother-in-law, or father-inlaw of such person. However, any violation of the provisions of this bylaw shall not affect the validity or enforceability of any transaction entered into by the corporation.

Section 5. Vacancies. Any director may resign effective upon giving written notice to the President, the Secretary, or the Board, unless the notice specifies a later time for the effectiveness of the resignation; provided that, except upon notice to the Attorney General, no director may resign if the corporation would then be left without a duly elected director or directors in charge of its affairs. If the resignation is effective at a future time, a successor may be selected before that time, to take office when the resignation becomes effective.

Vacancies in the Board shall be filled in the same manner as the director(s) whose office is vacant was selected, provided that vacancies to be filled by election by directors may be filled by a majority of the remaining directors, although less than a quorum, or by a sole remaining director. Each director so selected shall hold office until the expiration of the term of the replaced director and until a successor has been selected and qualified.

A vacancy or vacancies in the Board shall be deemed to exist in case of the death, resignation, or removal of any director, or if the authorized number of directors is increased.

The Board may declare vacant the office of a director declared of unsound mind by a final order of court, or convicted of a felony, or found by a final order of judgment of any court to have breached any duty arising under Article 3 of the California Nonprofit Public Benefit Corporation Law, or who has failed to attend three (3) consecutive meetings of the Board. Moreover, the Board may suspend, render inactive, or terminate the membership of any member of the Board for conduct which in its opinion disturbs the order, dignity, business or harmony, or impairs the good name, image, or success of the organization, or which is likely, in its opinion, to endanger the welfare, interest or character of the organization, or for any conduct in violation of these Bylaws or the rules of corporation.

No reduction of the authorized number of directors shall have the effect of removing any director before expiration of the director's term of office.

Section 6. Place of Meeting. Meetings of the Board shall be held at any place within or without the State of California designated from time to time by the Board. Absent designation by the Board, the annual and regular meetings shall be held at the principal office of the corporation.

Section 7. Annual Meetings. The Board shall hold an annual meeting for the purpose of election of officers, review of Board membership terms, review of financial statements, the annual performance review of the Executive Director, and the transaction of other business. Annual meetings of the Board shall be held with notice in the month of September.

New Directors and end of term Directors shall be selected every year on the annual meeting date unless suitable candidates for open positions have not been identified, vetted and submitted for Board review prior to the annual meeting.

Section 8. Regular Meetings. Regular meetings of the Board shall be held without call or notice on dates and at times fixed by the Board. 3 Section 9. Special Meetings. Special meetings of the Board for any purpose or purposes may be called at any time by the President, the President-Elect, the Secretary, or any two (2) directors.

Special meetings of the Board shall be held upon four (4) days' notice by first-class mail or forty-eight (48) hours' notice given personally or by telephone (including a voice messaging system or other system or technology designed to record and communicate messages), telegraph, facsimile, electronic mail, or other electronic means. Any such notice shall be addressed or delivered to each director at the director's address as shown upon the records of the corporation or as may have been given to the corporation by the director for purposes of notice or, if the address is not shown on the corporation's records or is not readily ascertainable, at tbe place where the meetings of the directors are regularly held.

Notice by mail shall be deemed to have been given when a written notice is deposited in the United States mail, postage prepaid. Any other written notice shall be deemed to have been given when it is personally delivered to the recipient or is delivered to a common carrier for transmission, or actually transmitted by the person giving the notice by electronic means, to the recipient. Oral notice shall be deemed to have been given when communicated, in person or by telephone or wireless, to the recipient or to a person at the office of the recipient who the person giving the notice has reason to believe will promptly communicate it to the receiver.

Section 10. Quorum. A majority of the authorized number of directors constitutes a quorum of the Board for the transaction of business, except to adjourn as provided in Section 13 of this Atticle III. Every act or decision done or made by a majority of the directors present at a meeting duly held at which a quorum is present is the act of the Board, unless a greater number is required by law or by the Articles, except as provided in the next sentence. A meeting at which a quorum is initially present may continue to transact business notwithstanding the withdrawal of directors, if any action taken is approved by at least a majority of the required quorum for that meeting.

Section 11. Participation in Meetings by Conference Telephone. Members of the Board may participate in a directors' meeting through conference telephone, electronic video screen communication, or other communications equipment. Pmticipation in a directors' meeting through those means constitutes presence in person at that meeting if all of the following apply:
(a) each director participating in the meeting can communicate with all of the other directors concurrently; and
(b) each director is provided the means of participating in all matters before the Board including the capacity to propose, or to interpose an objection, to a specific action to be taken by the corporation; and
(c) the corporation adopts and implements means of verifying both:
(i) a person communicating by telephone, electronic video screen or other communications equipment is a director entitled to participate in the Board meeting and (ii) all statements, 4 questions, actions or votes were made by that director and not by another person not permitted to participate as a director.

Section 12. Waiver of Notice. Notice of a meeting need not be given to any director who signs a waiver of notice or a written consent to holding the meeting or an approval of its minutes, whether before or after the meeting, or who attends the meeting without protesting, before or at its commencement, the lack of notice to that director. All waivers, consents, and approvals on a Board meeting shall be filed with the corporate records or made a pa1t of the minutes of the meeting.

Section 13 . Adjournment. A majority of the directors present, whether or not a quorum is present, may adjourn any Board meeting to another time and place. Notice of the time and place of holding an adjourned meeting need not be given to absent directors if the time and place is fixed at the meeting adjourned, except as provided in the next sentence. If the meeting is adjourned for over twenty-four (24) hours, notice of any adjournment to another time or place shall be given before the time of the adjourned meeting to the directors who were not present during the adjournment.

Section 14. Action Without Meeting. Any action required or permitted to be taken by the Board may be taken without a meeting if all directors individually or collectively consent in writing to the action. The consent or consents shall have the same effect as a unanimous vote of the Board and shall be filed with the minutes of the proceedings of the Board.

Section 15. Rights oflnspection. Every director shall have the absolute right at any reasonable time to inspect and copy all books, records, and documents of every kind and to inspect the physical properties of the corporation of which such person is a director.

Section 16. Committees of the Board. The Board may appoint one (1) or more committees, each comprising two (2) or more directors and no one who is not a director shall be a voting member, and delegate to those committees any of the authority of the Board except authority to:
(a) Approve any action for which the California Nonprofit Public Benefit Corporation Law also requires approval of the members or approval of a majority of all members;
(b) Fill vacancies on the Board or on any committee;
(c) Amend or repeal bylaws or adopt new bylaws;
(d) Amend or repeal any resolution of the Board which by its express terms is not so amendable or repealable;
( e) Appoint other committees of the Board or members of other committees;
(f) Expend corporate funds to support a nominee for director after more people are nominated fo r director than can be elected; or 5 (g) Approve any self-dealing transaction, as those transactions are defined in Section 5233(a) of the California Nonprofit Public Benefit Corporation Law.

Any committee to which any authority of the Board is delegated may only be created, and its members appointed, by resolution adopted by a majority of the authorized number of directors then in office, provided a quorum is present. Any such committee may be designated a Governance Committee or given another name as the Board shall specify. The Board may appoint, in the same manner, alternate members of any committee who may replace any absent member at any meeting of the committee. The Board shall have the power to prescribe the manner in which proceedings of any of these committees shall be conducted.

Absent prescription by the Board, a committee shall have the power to prescribe the manner in which its proceedings shall be conducted. Unless the Board or a committee shall otherwise provide, the regular and special meetings and other actions of any such committee shall be governed by the provisions of this Article III applicable to meetings and actions of the Board.

Each committee chairperson is required to provide a written or verbal report of committee meetings at each meeting of the Board of Directors.

Section 17. Types of Committees. The Board shall have the following types of committees in its discretion.
(a) Governance Committee: The Governance Committee, a standing committee, shall consist of the President, President-Elect, Secretary and Treasurer. The Governance Committee, unless limited by a resolution of the Board, shall have and may exercise all the authority of the Board in the management of the business and affairs of the corporation between meetings of the Board; provided, however, that the Governance Committee shall not have the authority of the Board in reference to those matters enumerated in Section 16. The Governance Committee shall have the specific duty to act on recommendations of the Board regarding the annual review and evaluation of the Executive Director. All actions of the Governance Committee shall be reported to and ratified by the full Board at the next duly scheduled Board meeting. The Governance Committee is responsible for ongoing review and recommendation to enhance the quality and future viability of the Board. Its focus relies most heavily on five areas, with specific duties varying depending upon Board needs at any specific time, as well as evolving practice.

Board Role and Responsibilities: Lead the Board in regularly reviewing and updating the Board's statement of its role and areas of responsibility, and the expectations of individuals. Assist the Board in periodically updating and clarifying the primary areas of focus for the Board, based on the strategic plan.

Board Com2osition: Lead in assessment of the current and anticipated needs for Board composition. The committee should determine the knowledge, attributes, skills, abilities, influence and access the Board will need to consider the issues and topics that will come before the Board in the foreseeable future. Identify potential Board candidates, present as possibilities, and explore their interest and availability (i.e., establish a pool of candidates). Based upon the foregoing, nominate individuals to be elected as Directors of the Board. Meet with each director to assess her/his continuing interest in Board membership 6 and the term of service. Work with each director to identify the appropriate director role she/he might assume on behalf of the organization.

Board Knowledge: Design and oversee a process of Board
orientation, including information prior to election as a director and information needed during the first cycle of Board activity for new Board members (usually a year). Design and implement an ongoing program of Board information and education.

Board Effectiveness: Lead the periodic assessment of the Board's performance. Propose, as appropriate, changes in Board structure, role and responsibilities.

Provide ongoing counsel to the Board President and other Board leaders on steps she/he might take to enhance Board effectiveness. Regularly review the Board's practices regarding member participation, conflict of interest, confidentiality, etc., and suggest improvements as needed.

Periodically review and update the Board's policy guidelines and practices.

Board Leadership: Take the lead in succession planning, taking steps to recruit and prepare for future Board leadership. Nominate Board members for election as Board officers.
(b) Finance Committee: The Finance Committee, a standing committee, shall consist of the Board President, President-Elect, Treasurer and any other individual appointed by the President. The Executive Director and Finance Director will be non-voting members. The Finance Committee shall provide direction for the agency's annual budget, review of the proposed budget including a recommendation to the Board for approval, and direction and review of a rolling 3-5 year financial forecast with an update to the Board annually.
( c) Fund Development Committee: The Fund Development
Committee, a standing committee, shall assist the Board in achieving sustainable long-term financial resources for the corporation through philanthropy and fund development. The committee shall consist of both Board and non-Board members, including staff members designated for participation by the Executive Director. The Fund Development Committee shall work with staff to formulate fundraising goals and action plans, and will work to identify philanthropic and fund-raising opportunities to support the mission of the corporation. (d) Audit Committee: The corporation shall have an Audit Committee consisting of at least three (3) directors, and may include non-voting advisors. Directors who are employees or officers of the corporation or who receive, directly or indirectly, any consulting, advisory, or other compensatory fees from the corporation ( other than for service as director) may not serve on the Audit Committee. The Audit Committee shall perform the duties and adhere to the guidelines set forth in the corporation's Audit Committee Charter as amended from time to time by the Board. Such duties include, but are not limited to:
(1) Assisting the Board in choosing an independent
auditor and recommending te1mination of the auditor, if necessary; (2) Negotiating the auditor's compensation;
7 (3) Conferring with the auditor regarding the
Corporation's financial affairs; and
4) Reviewing and accepting or rejecting the audit.

Members of the Audit Committee shall not receive compensation for their service on the Audit Committee in excess of that provided to directors for their service on the Board. If the corporation has a Finance Committee, a majority of the members of the Audit Committee may not concurrently serve as members of the Finance Committee, the Chair of the Audit Committee may not serve on the Finance Committee and the Treasurer may not serve on the Audit Committee.
(e) Investment Committee: The Investment Committee, a standing comrnittc . periodically reviews evaluates and recommends financia l ad isor re ti n hips, ~ets. investment strategy guidelines, authorizes specific investments based on recommendations from contracted financial advisors, reviews ongoing performance of the portfolio, and reports performance results to the Board. Additionally, the Investment Committee reviews and manages the Marjaree Mason Center endowment fund investments. The Investment Committee shall meet quarterly. If the corporation sponsors an Employee Retirement Plan, the Investment Committee will review the plan and manage the invested assets. (f) Standing and Special Committees: There shall be such standing and special committees as are required to carry on the work of the corporation. (g) Advisory Committees: The Board may establish Advisory Committees that do no exercise the authority of the Board. The members of the Advisory Committees may include both directors and persons who are not voting directors. The Advisory Committees can serve in an advisory capacity only to the Board and are subject at all times to the ultimate direction of the Board. With respect to any Advisory Committee, the Board shall define the committee's advisory role, the scope of its activities, the number of committee members, and the qualifications, if any, for service.
(h) Chairpersons: The Chairpersons of all standing committees of the Board shall be members of the Board.
(i) Committee Charters: Each committee Chairperson will publish and maintain a Committee Charter by which each committee will operate. At a minimum the Committee Charter will include: (1) Statement of purpose, (2) Composition of membership, (3) Responsibilities; (4) Meeting schedule.

Committee Chairpersons are required to provide an updated Committee Charter document to the Governance Committee at the beginning of the fiscal year, prior to the first meeting of the Board.

Section 18. Fees and Compensation. Directors and members of committees shall not receive compensation for their services, but may receive such reimbursement for expenses, as fixed or determined by the Board.

Section 19. Emeritus. There shall be a category of Board member known as a Director Emeritus, who shall have no voting rights or other rights associated with a Board member pursuant to these Bylaws. The Board shall establish a Director Emeritus policy for the retention of experienced volunteers who have served on the Board. These retained persons can continue to bring experience, education and knowledge of the Marjaree Mason Center to the Board. Emeritus Directors shall be selected from those Board members who have served on the Board with distinction and excellence, and who have satisfied the eligibility criteria established by the Board. The Board shall in separate resolutions determine the qualifications, appointment procedures, performance, removal and all other matters concerning a Director Emeritus.

ARTICLE IV. OFFICERS
Section 1. Officers. The officers of the corporation shall be a President, a President-Elect, a Secretary, and a Treasurer. The corporation may also have, at the discretion of the Board, one (1) or more Assistant Secretaries, one (1) or more Assistant Treasurers, and such other officers as elected or appointed under Section 3 of this Article IV. Multiple offices may be held by the same person except as provided in the Articles or in these Bylaws and except that neither the Secretary nor the Treasurer may serve concurrently as the President.

Section 2. Election. The officers of the corporation, except officers elected or appointed under Section 3 or Section 5 of this Article IV, shall be chosen every two (2) years, and shall serve at the pleasure of the Board. Each officer shall hold office for two (2) years or until his or her resignation, removal, or other disqualification from service, or until his or her respective successor shall be elected.

Section 3. Subordinate Officers. The Board may elect, and may empower the President to appoint, such other officers as the business of the corporation may require. Each such officer shall hold office for the period, have authority, and perform duties as provided in these Bylaws or as the Board or appointing officer may from time to time determine.

Section 4. Removal and Resignation. The Board may remove any officer, with or without cause. An officer upon whom such power or removal is conferred by the Board may also remove, with or without cause, any officer other than an officer chosen by the Board.

Any such removal shall be without prejudice to the rights, if any, of the officer under any contract of employment of the officer.

Any officer may resign by giving written notice to the corporation addressed and sent to the Board, the President, or the Secretary, but without prejudice to the rights, if any, of the corporation under any contract to which the officer is a party. An officer's resignation shall take effect at the date notice of resignation is received by the addressee or at any later time specified in the resignation and, unless otherwise specified in the resignation, the acceptance of the resignation shall not be necessary to make it effective.

Section 5. Vacancies. A vacancy in any office because of death, resignation, removal, disqualification, or any other cause shall be filled in the manner prescribed in these Bylaws for regular election or appointment to the office, provided that vacancies may be filled as they occur and not annually.

Section 6. President. The President has the general powers and duties of management usually vested in the office of President and General Manager of a corporation and such other powers and duties prescribed by the Board. The President shall preside at all meetings of the Board. The President appoints the Chairperson of all standing and special committees, and serves as ex-officio on all committees.

Section 7. President-Elect. The President-Elect shall succeed the President at the next regular election of the Officers. In the absence or disability of the President, the President-Elect shall perform all the duties of the President. A President-Elect so acting shall have all the powers of, and be subject to all the restrictions upon, the President. The President-Elect shall have other powers and perform other duties respectively prescribed for them by the Board.

Section 8. Secretary. The Secretary shall keep or cause to be kept, at the principal office or other place ordered by the Board, a book of minutes of all meetings of the Board and its committees, with the time and place of holding, whether regular or special, and if special, how authorized, the notice given of the meeting, the names of those present at Board and committee meetings, and the proceedings of the meetings. The Secretary shall keep, or cause to be kept, at the principal office in the State of California the original or a copy of the corporation's Articles and Bylaws, as amended.

The Secretary shall give, or cause to be given, notice of all meetings of the Board and any committees of the Board required by these Bylaws or by law to be given, shall keep the seal of the corporation in safe custody, and shall have other powers and perform such other duties prescribed by the Board. The Assistant Secretary shall fulfill the position of Secretary in the absence or disability of the Secretary.

Section 9. Treasurer. The Treasurer shall keep and maintain or cause to be kept or maintained adequate and correct books of accounts of the properties and business transactions of the corporation, including amounts of its assets, liabilities, receipts, disbursements, gains, losses, and other matters customarily included in financial statements. The books of account shall at all times be open to inspection by any member of the Board. The Treasurer shall render to the President and the Board, whenever they request it, an accounting of the financial condition of the corporation, and have such other powers and perform such other duties as may be prescribed by the Board or by the Bylaws.

Section 10. Assistant Treasurer. The Director of Finance of the corporation shall serve as Assistant Treasurer and shall deposit all moneys and other valuables in the name and to the credit or the corporation with depositaries designated by the Board. The Assistant Treasurer shall disburse the funds of the corporation as ordered by the Board, and shall render to the President and the directors, whenever they request it, an account of all transactions as Director of Finance and of the financial condition of the corporation. The Director of Finance shall attend all meetings of the Board, but is not a Board Director and shall not vote. 10 ARTICLE V. OTHER PROVISIONS
Section 1. Endorsement of Documents; Contracts. Subject to applicable law, any note, mortgage, evidence of indebtedness, contract, conveyance, or other instrument in writing and any assignment or endorsement thereof executed or entered into between the corporation and any other person, when signed by the President or the President-Elect, and by any one of the Secretary, any Assistant Secretary, the Treasurer, or any Assistant Treasurer of the corporation shall be valid and binding on the corporation absent actual knowledge by the other person that the signing officers had no authority to execute the same. However, notwithstanding the foregoing, any contract with a value at or below $25,000 can be signed and approved by the Executive Director, while any contract above $25,000, if approved by the Board, may be signed by the Executive Director. Any such instruments may be signed by any other person or persons, and in the manner, time to time determined by the Board. Unless so authorized by the Board, no officer, agent, or employee shall have any power or authority to bind the corporation by any contract or engagement or to pledge its credit or to render it liable for any purpose or amount.

Section 2. Representation of Shares of Other Corporations. The President or any other officer or officers authorized by the Board or the President are each authorized to vote, represent, and exercise on behalf of the corporation all rights incident to any and all shares of any other corporation or corporations standing in the name of the corporation. The authority granted in this Section 2 may be exercised either by any such officer in person or by any person authorized so to do by proxy or power of attorney duly executed by that officer.

Section 3. Construction and Definitions. Unless the context otherwise requires, the general provisions, rules of construction, and definitions in the General Provisions of the California Nonprofit Corporation Law and in the California Nonprofit Public Benefit Corporation Law shall govern the construction of these Bylaws.

Section 4.
approval of the Board.

Amendments. These Bylaws may be amended or repealed by the Section 5. Annual Report. Within one hundred twenty (120) days after the end of the corporation's fiscal year, the Executive Director shall furnish or cause to be furnished a written report to all directors containing the following information:
(a) The assets and liabilities, including the trust funds, of the corporation as of the end of the fiscal year;
(b) The principal changes in assets and liabilities, including trust funds, during the fiscal year;
( c) The revenue or receipts of the corporation, both unrestricted and restricted for particular purposes, for the fiscal year; (d) The expenses or disbursements of the corporation, for both general and restricted purposes, during the fiscal year;
j j
(e) Any transaction during the previous fiscal year involving more than $50,000 in which the corporation ( or subsidiaries, if any) was a party and in which any director or officer of the corporation has a direct or indirect financial interest, or any of a number of such transactions in which the same person had a direct or indirect financial interest and which transactions in the aggregate involved more than $50,000; and (f) The amount and circumstances of any indemnifications or advances aggregating more than $10,000 paid during the fiscal year to any director or officer of the corporation pursuant to Atticle VI of these Bylaws, unless such indemnification has already been approved pursuant to Article VI.

For each transaction, the report must disclose the names of the interested persons involved in such transaction and state such person's relationship to the corporation, the nature of such person's interest in the transaction and, where practicable, the value of such interest.

The report shall be accompanied by any report of independent accountants or, if there is no such report, by the certificate of an authorized officer of this corporation that such statements were prepared without an audit from the books and records of this corporation.

Section 6. Financial Audit. The corporation shall obtain a financial audit for any tax year in which it receives or accrues gross revenue of $2 million or more, excluding grant or contract income from any governmental entity for which the governmental entity requires an accounting. Any audited financial statements obtained by the corporation, whether or not required by law, shall be made available for inspection by the Attorney General and by the general public within nine (9) months after the close of the fiscal year to which the statements relate. For three (3) years, such statements (a) shall be available at the corporation's principal, regional, and district offices during regular business hours and (b) shall be made available either by mailing a copy to any person who so requests in person or in writing, or by posting them on the corporation's website.

Section 7. Corporate Document Maintenance. The accounting books, records, and minutes of the proceedings of the Board and any committee(s) of the Board shall be kept at such place or places designated by the Board, or in the absence of such designation, at the principal executive office of the corporation. The minutes shall be kept in written or typed form, and the accounting books and records shall be kept in either written or typed form or in any other form capable of being converted into written, typed, or printed form.

ARTICLE VI. INDEMNIFICATION
Section 1. Definitions. For the purposes of this Article VI, "agent" means any person who is or was a director, officer, employee, or other agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee, or agent of another foreign or domestic corporation, partnership, joint venture, trust, or other enterprise, or was a director, officer, employee, or agent of a foreign or domestic corporation which was a predecessor corporation of the corporation or of another enterprise at the request of that 12 predecessor corporation; "proceeding" means any threatened, pending, or completed action or proceeding, whether civil, criminal, administrative, or investigative; and "expenses" includes without limitation attorneys' fees and any expenses of establishing a right to indemnification under Section 4 or 5(b) of this Article VI.

Section 2. Indemnification in Actions by Third Parties. The corporation shall have power to indemnify any person who was or is a party or is threatened to be made a party to any proceeding (other than an action by or in the right of the corporation to procure a judgment in its favor, an action brought under Section 5233 of the California Nonprofit Public Benefit Corporation Law, or an action brought by the Attorney General or a person granted relator status by the Attorney General for any breach of duty relating to assets held in charitable trust), by the fact that that person is or was an agent of the corporation, against expenses, judgments, fines, settlements, and other amounts actually and reasonably incurred in connection with that proceeding if that person acted in good faith and in a manner that person reasonably believed to be in the best interests of the corporation and, in the case of a criminal proceeding, had no reasonable cause to believe the conduct of that person was unlawful. The termination of any proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent shall not, of itself, create a presumption that the person did not act in good faith and in a manner which the person reasonably believed to be in the best interests of the corporation or that the person had reasonable cause to believe that the person's conduct was unlawful.

Section 3. Indemnification in Actions by or in the Right of the Corporation.

The corporation shall have power to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending, or completed action by or in the right of the corporation, or brought under Section 5233 of the California Nonprofit Public Benefit Corporation Law, or brought by the Attorney General or a person granted relator status by the Attorney General for breach of duty relating to assets held in charitable trust, to procure a judgment in its favor by the fact that the person is or was an agent of the corporation, against expenses actually and reasonably incurred by that person for the defense or settlement of that action if the person acted in good faith, in a manner such person believed to be in the best interests of the corporation, and with such care, including reasonable inquiry, as an ordinarily prudent person in a like position would use under similar circumstances. No indemnification shall be made under this Section 3:
(a) Regarding any claim, issue, or matter which that person shall have been adjudged to be liable to the corporation in the performance of that person's duty to the corporation, unless and only to the extent that the court in which the proceeding is or was pending shall determine upon application that, in view of all the circumstances of the case, the person is fairly and reasonably entitled to indemnity for the expenses which the court shall determine;
(b) Of amounts paid in settling or otherwise disposing of a threatened or pending action, with or without court approval; or
( c) Of expenses incurred in defending a threatened or pending action settled or otherwise disposed of without cou1t approval, unless it is settled with the approval of the Attorney General.
13 Section 4. Indemnification Against Expenses. To the extent that an agent of the corporation has succeeded on the merits in defense of any proceeding referred to in Section 2 or 3 of this Article VI or in defense of any claim, issue, or matter therein, the agent shall be indemnified against expenses actually and reasonably incurred by the agent in connection therewith.

Section 5. Required Determinations. Except as provided in Section 4 of this Article VI any indemnification under this Article VI shall be made by the corporation only if authorized in the specific case, upon a detennination that indemnification of the agent is proper in the circumstances because the agent has met the applicable standard of conduct in Section 2 or 3 of this Article VI, by:
(a) A majority vote of a quorum comprising directors who are not parties to the proceeding; or
(b) The court in which the proceeding is or was pending upon application made by the corporation or the agent or the attorney or other person rendering services in connection with the defense, whether or not the application by the agent, attorney, or other person is opposed by the corporation.

Section 6. Advance of Expenses. Expenses incurred in defending any proceeding may be advanced by the corporation prior to the final disposition of the proceeding upon receipt of an undertaking by or on behalf of the agent to repay that amount unless it shall be determined ultimately that the agent is entitled to be indemnified as authorized in this Article VI.

Section 7. Other Indemnification. No provision made by the corporation to indemnify its or its subsidiary's directors of officers for the defense of any proceeding, whether contained in the Articles, Bylaws, a resolution of members or directors, an agreement, or otherwise, shall be valid unless consistent with this Article VI. Nothing in this Article VI shall affect any right to indemnification to which persons other than such directors and officers may be entitled by contract or otherwise.

Section 8. Forms of Indemnification Not Permitted. No indemnification or advance shall be made under this Article VI, except as provided in Section 4 or 5(b), where it appears:
(a) That it would contravene a provision of the Articles, these Bylaws, or an agreement in effect during the accrual of the alleged cause of action asserted in the proceeding in which the expenses were incurred or other amounts were paid, which prohibits or otherwise limits indemnification; or
(b) That it would contravene any condition expressly imposed by a court in approving a settlement.

Section 9. Insurance. The corporation shall have power to purchase and maintain insurance on behalf of any agent of the corporation against any liability asserted against or incurred by the agent in that capacity or arising out of the agent's status as such whether or not the corporation would have the power to indemnify the agent against liability under this 14 Article VT, provided, however, that a corporation shall have no power to purchase and maintain such insurance to indemnify any agent of the corporation for a violation of Section 5233 of the California Nonprofit Public Benefit Corporation Law.

Section 10. Nonapplicability to Fiduciaries of Employee Benefit Plans. This Article VI does not apply to any proceeding against any trustee, investment manager, or other fiduciary of an employee benefit plan in such person 's capacity as such, even though that person may also be an agent of the corporation as defined in Section I of this Article VI. The corporation shall have power to indemnify that trustee, investment manager, or other fiduciary to the extent permitted by Section 207(±) of the California General Corporation Law.

ARTICLE VII. EMERGENCY PROVISIONS
During any emergency resulting from an attack on the United States or on a locality in which the corporation conducts its activities or customarily holds meetings of its Board, or during any nuclear or atomic disaster, or during any catastrophe, or other similar emergency condition, as a result of which a quorum of the Board or of the Governance Committee, if any, cannot readily be convened for action, a meeting of the Board or of that committee may be called by any officer or director. Notice of a meeting so called need be given only to those directors or members of the committee, as the case may be, as it may be feasible to reach at the time and by the means feasible at the time including, without limitation, publication or radio.

The director or directors in attendance at the meeting of the Board so called, and the member or members of the Governance Committee, if any, in attendance at the meeting of the committee so called, shall constitute a quorum. If none is in attendance at the meeting, the officers or other persons designated on a list approved by the Board before the emergency, all in the order of priority and subject to the conditions and for the time (not longer than reasonably necessary after the termination of the emergency) as provided in the resolution approving the list, shall, to the extent required to provide a quorum at any meeting of the Board or of the Governance Committee, be deemed directors or members of the committee, as the case may be, for the meeting.

The Board, either before or during any such emergency, may provide, and from time to time modify, lines of succession in the event that during the emergency any or all officers or agents of the corporation shall for any reason be rendered incapable of discharging their duties. The Board, either before or during any such emergency, may, effective in the emergency, change the principal office or designate several alternative offices or authorize the officers so to do.
170514 I 8.4/102384 .0005

CERTIFICATE OF SECRETARY
l, the undersigned, certify that:
(1) ram the duly elected and acting Secretary of Marjaree Mason Center, Inc . . nd
(2) The foregoing Bylaws, comprised of seven (7) articles and fifteen (15) pages, constitute the Bylaws of the corporation adopted and duly ratified by the board effective as of its incorporation date, and have not been modified since that date.

IN WITNESS WHEREOF, I have hereunto signed my name this 24th day of September 2020.

Part A, Exhibit 5
Revised 10/2/2023
Marjaree Mason Center
Board of Directors
2023-2024

OFFICERS

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

2. Genesis Wilson- President Elect
Dutch Brothers Coffee Fresno, Inc.

Owner

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

CPA, COO and Business Advisor

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

MEMBERS

5. Mindy Casto
Fresno Police Department
Deputy Chief

6. Giatri Dave, MD
Fresno Cancer Center
Radiation Oncologist

7. Curt Fleming
City of Clovis Police Department
Chief of Police

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

9. Casey Gray
Kaiser Permanente
Pediatrician
Revised 10/2/2023

10. Bonnie Her, MD
Community Medical Providers
Family Medicine, Physician

11. Bao Johri
California State University Fresno
Vice President IT and CIO

12. Demetria Miller
Valley Children's Healthcare
Construction Project Manager

13. Carla Milton
Community Health System
SVP, Chief Human Resource Officer

14. Veronica Ramirez, MD
Community Medical Centers
Pediatrician

15. Alexi Rodriguez
Campos Brothers Farms
Director of Operations

16. (Gaurav) Deep Sethi
Sethi Management
Vice President of Development

17. Lisa Smittcamp
County of Fresno
District Attorney

18. Dawan Utecht
Telecare Corporation, Inc.

SVP/Chief Development Officer

19. John Zanoni
County of Fresno
Sheriff
Part A, Exhibit 6
Reports of Independent Auditors and
Financial Statements with Supplementary Information
Marjaree Mason Center, Inc.

September 30, 2023
(with Summarized Comparative Information for the
Year Ended September 30, 2022)
Table of Contents
REPORT OF INDEPENDENT AUDITORS................................................................................................................1

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

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

SINGLE AUDIT REPORTS

REPORT OF INDEPENDENT AUDITORS ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF

FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ..................................................................................................................................27

REPORT OF INDEPENDENT AUDITORS ON COMPLIANCE FOR THE MAJOR FEDERAL

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

OTHER INFORMATION
Combining Schedule of Revenue, Support, and Expenses – Unaudited ..........................................................36 1 Report of Independent Auditors
The Board of Directors
Marjaree Mason Center, Inc.

Report on the Audit of the Financial Statements
Opinion
We have audited the financial statements of Marjaree Mason Center, Inc. (the “Organization”), which comprise the statement of financial position as of September 30, 2023, and the related statements of activities and changes in net assets, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements.

In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the financial position of Marjaree Mason Center, Inc. as of September 30, 2023, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards (Government Auditing Standards), issued by the Comptroller General of the United States.

Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Organization and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Organization’s ability to continue as a going concern for one year after the date the financial statements are available to be issued.
2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Organization’s internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Organization’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
3 Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole.

The accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations (CFR) 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 GAAS. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole.

Summarized Comparative Information
We have previously audited the Organization’s 2022 financial statements, and we expressed an unmodified audit opinion on those audited financial statements in our report dated January 16, 2023.

In our opinion, the summarized comparative information presented herein as of and for the year ended September 30, 2022, is consistent, in all material respects, with the audited financial statements from which it has been derived.

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

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

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 30, 2024 on our consideration of the Organization’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Organization’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Organization’s internal control over financial reporting and compliance.

Fresno, California
January 30, 2024
Financial Statements
Marjaree Mason Center, Inc.
5 See accompanying notes to financial statements.

Statements of Financial Position
September 30, 2023 and 2022
2023 2022

CURRENT ASSETS
Cash and cash equivalents $ 1,841,976 $ 2,579,744
Investments in marketable securities 3,099,016 2,882,821 Grants receivable 751,468 640,690
Other receivables 290 4,763
Pledges receivable, current portion 2,363,856 159,952
Prepaid expenses 169,872 149,969
Deposits 35,641 125,025
Total current assets 8,262,119 6,542,964
PROPERTY AND EQUIPMENT, net 9,298,323 2,582,410
CONSTRUCTION IN PROGRESS 252,671 -
PLEDGES RECEIVABLE, net of current portion 2,462,000 25,000 BENEFICIAL INTEREST IN PERPETUAL TRUSTS, net 220,975 184,500 Total assets $ 20,496,088 $ 9,334,874

CURRENT LIABILITIES
Accounts payable and accrued expenses $ 431,342 $ 247,737 Accrued salaries and benefits 327,189 316,091
Deferred revenue 188,313 220,600
Refundable advances 92,647 -
Note payable 2,000,000 -
Total liabilities 3,039,491 784,428

NET ASSETS
Without donor restriction 11,324,480 6,430,976
With donor restriction 6,132,117 2,119,470
Total net assets 17,456,597 8,550,446
Total liabilities and net assets $ 20,496,088 $ 9,334,874 ASSETS

LIABILITIES AND NET ASSETS
Marjaree Mason Center, Inc.

See accompanying notes to financial statements. 6
Statement of Activities and Changes in Net Assets
Year Ended September 30, 2023
(with Summarized Comparative Information for Year Ended September 30, 2022) Without Donor With Donor Total
Restriction Restriction 2023 2022

REVENUES, GAINS, AND

OTHER SUPPORT
Grants and contracts $ 5,513,020 $ - $ 5,513,020 $ 5,413,940 Contributions 802,697 8,176,948 8,979,645 2,945,544
In-kind donations 2,396,260 - 2,396,260 101,521
Special events 571,542 - 571,542 521,886
Program fees 219,428 - 219,428 145,948
Other income 12,922 - 12,922 14,700
Legacies and bequests 333,610 - 333,610 100,000
Net realized and unrealized (loss) gain in
fair value of perpetual trusts - 36,475 36,475 (85,438) Interest and dividend income, net 87,203 - 87,203 53,739 Net realized and unrealized (loss) gain in
fair value of investments 132,669 - 132,669 (555,060)
Total revenues, gains, and
other support 10,069,351 8,213,423 18,282,774 8,656,780

NET ASSETS RELEASED

FROM RESTRICTIONS
Restrictions satisfied by payment
of related expenses 4,200,776 (4,200,776) - -
Total revenues, gains, and
other support after net assets
released from restrictions 14,270,127 4,012,647 18,282,774 8,656,780

EXPENSES
Program services 7,355,181 - 7,355,181 6,592,236
Supporting services 1,077,174 - 1,077,174 1,222,750
Fundraising 819,657 - 819,657 768,309
Total expenses 9,252,012 - 9,252,012 8,583,295
CHANGES IN NET ASSETS 5,018,115 4,012,647 9,030,762 73,485 NET ASSETS, beginning of year 6,430,976 2,119,470 8,550,446 8,510,114

GRANT FUNDED ASSETS
Contributions - - - 85,086
Depreciation (124,611) - (124,611) (118,239)
Changes in grant funded assets (124,611) - (124,611) (33,153) NET ASSETS, end of year $ 11,324,480 $ 6,132,117 $ 17,456,597 $ 8,550,446 Marjaree Mason Center, Inc.

See accompanying notes to financial statements. 7
Statement of Functional Expenses
Year Ended September 30, 2023
(with Summarized Comparative Information for Year Ended September 30, 2022) Advocacy and Total
Emergency Rehousing Legal Other Program Supporting
Services Services Assistance Programs Services Services Fundraising 2023 2022 Accounting and legal $ 50,000 $ 5,500 $ - $ 3,000 $ 58,500 $ 21,568 $ 1,813 $ 81,881 $ 76,229 Advertising 780 - 81,945 61,854 144,579 1,639 28,330 174,548 17,141 Bad debt expense - - - - - 15,000 - 15,000 2,500
Bank charges - - - - - 804 - 804 88
Computer services 17,715 3,761 1,600 2,196 25,272 4,833 1,338 31,443 38,463 Conferences, conventions,
and meetings 38,492 7,211 3,202 21,597 70,502 11,077 89,174 170,753 117,406 Depreciation 136,838 25,826 - - 162,664 15,592 - 178,256 183,057 Donated services and supplies 28,024 37,743 - 880 66,647 13,584 19,125 99,356 108,062 Dues and subscriptions 17,595 1,610 4,995 119 24,319 6,718 8,672 39,709 27,392 Employee benefits 498,191 97,192 36,281 59,885 691,549 147,194 39,101 877,844 838,329 Equipment rental, repairs,
and maintenance 274,472 94,341 11,018 19,831 399,662 38,016 44,388 482,066 526,996 Food 69,457 395 - 140 69,992 251 1,148 71,391 121,674
Insurance 56,406 6,349 1,589 2,261 66,605 36,053 1,038 103,696 73,587 Interest - - - - - 14 - 14 316
Miscellaneous 190 - - 675 865 1,608 229 2,702 4,136
Office expense 14,430 3,667 650 919 19,666 29,972 5,395 55,033 59,038 Printing 7,186 7,159 270 8,385 23,000 2,410 35,694 61,104 61,296 Professional fees 255,844 7,816 25,000 26,701 315,361 84,698 136,460 536,519 395,607 Program supplies 373,536 507,362 542 48,168 929,608 13,349 44,293 987,250 1,425,797 Rent 119,240 16,021 1,122 22,997 159,380 36 82,215 241,631 177,434 Salaries 2,551,065 532,263 259,257 315,162 3,657,747 608,953 272,763 4,539,463 3,941,852 Security 145,580 1,630 - 27 147,237 279 3,759 151,275 106,694 Taxes and licenses 11,163 - - - 11,163 (485) - 10,678 23,963 Utilities 259,356 39,903 6,735 4,869 310,863 24,011 4,722 339,596 256,238 $ 4,925,560 $ 1,395,749 $ 434,206 $ 599,666 $ 7,355,181 $ 1,077,174 $ 819,657 $ 9,252,012 $ 8,583,295 Total
Program Services
Marjaree Mason Center, Inc.
8 See accompanying notes to financial statements.

Statements of Cash Flows
Years Ended September 30, 2023 and 2022
2023 2022

CASH FLOWS FROM OPERATING ACTIVITIES
Changes in net assets $ 6,730,762 $ 73,485
Adjustment to reconcile changes in net assets to net cash from operating activities:

Depreciation 178,256 183,057
Bad debt expense 15,000 2,500
Net realized and unrealized (gain) loss on investments
and perpetual trusts (169,144) 640,498
Dividend income, reinvested (7,637) (12,850)
Changes in operating assets and liabilities:

Grants receivable (125,778) 379,788
Pledges receivable (4,640,904) (11,485)
Other receivables 4,473 (4,763)
Prepaid expenses (19,903) (52,166)
Deposits 89,384 (96,227)
Accounts payable and accrued expenses 183,605 83,379
Accrued salaries and benefits 11,098 61,694
Deferred revenue (32,287) 60,250
Refundable advances 92,647 (327,888)
Net cash from operating activities 2,309,572 979,272

CASH FLOWS FROM INVESTING ACTIVITIES
Payments for construction in progress (252,671) -
Purchase of property and equipment (4,718,780) (42,639) Proceeds from distribution of beneficial interest in perpetual trust - 551,781 Purchases of investments (1,829,036) (2,350,847)
Proceeds from sale of investments 1,753,147 585,829
Net cash from investing activities (5,047,340) (1,255,876)

CASH FLOWS FROM FINANCING ACTIVITIES
Borrowings on note payable 2,000,000 -
NET CHANGES IN CASH AND CASH EQUIVALENTS (737,768) (276,604) CASH AND CASH EQUIVALENTS, beginning of year 2,579,744 2,856,348 CASH AND CASH EQUIVALENTS, end of year $ 1,841,976 $ 2,579,744

SUPPLEMENTAL DISCLOSURE OF NONCASH

INVESTING AND FINANCING ACTIVITIES
In-kind contributions $ 2,396,260 $ 101,521
Marjaree Mason Center, Inc.
9 Notes to Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of activities – Marjaree Mason Center, Inc. (the “Organization”), a California nonprofit corporation, operates shelters for victims of domestic violence and their children, and provides counseling, education, and other related services in Fresno County and surrounding areas. The Organization receives funding for its programs and operations from a variety of governmental and community sources, including, but not limited to, the City of Fresno, the County of Fresno, U.S. Department of Housing & Urban Development, and the California Office of Emergency Services.

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

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

Accounting pronouncements recently adopted – Effective October 1, 2022, the Organization changed its method of accounting for leases as a result of the Organization’s adoption of the Financial Accounting Standards Boards Accounting Standards Codification (“ASC”) 842, Leases (“ASC 842”), under the modified retrospective approach, applying the standard to the beginning of the period of adoption. Results for reporting periods beginning on or after October 1, 2022 are presented under ASC 842, while prior period amounts are not adjusted and continue to be reported in accordance with the historic accounting under ASC 840. The cumulative-effect adjustment recognized within equity was zero. The Company elected to adopt the following practical expedients in connection with its adoption of ASC 842:
• Package of practical expedients, which must be elected as a package, to leases that commenced before October 1, 2022, which permit an entity to (1) not reassess whether any expired or existing contracts are or contain leases (2) not reassess the lease classification and (3) reassess initial direct costs. • Practical expedient to use hindsight in determining the lease term.

Marjaree Mason Center, Inc.

Notes to Financial Statements
10 Leases – The Organization determines if an arrangement is a lease, or contains a lease, at the inception of the arrangement and reassesses that conclusion, if the arrangement is modified. When the Organization determines the arrangement is a lease, or contains a lease, at lease inception, a determination is made as to whether the lease is an operating lease or a finance lease. Operating leases result in the Organization recording a right-of-use (ROU) asset and lease liability on its balance sheet. ROU assets represent the Organization’s right to use an underlying asset for the lease term and lease liabilities represent its obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are initially recognized based on the present value of lease payments over the lease term. In determining the present value of lease payments, the Organization uses the implicit interest rate in the lease, if readily determinable, or when the implicit interest rate is not readily determinable, the Organization has made an accounting policy election to use of a risk-free discount rate, determined using a period comparable with that of the lease term. Rent expense from operating leases is recognized on a straight-line basis over the term of the leases. The Organization has elected the short-term lease recognition exemption for all applicable classes of underlying assets. Leases with an internal term of 12 months or less, that do not include an option to purchase the underlying asset that the Organization is reasonably certain to exercise, are not recorded on the statement of financial position. The Organization elected to treat lease and nonlease components as a single lease component.

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

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

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

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

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

Marjaree Mason Center, Inc.

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

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

Without donor restriction – Net assets not subject to use or time restrictions. A portion of these net assets may be designated by the Board of Directors for specific purposes. At September 30, 2023 and 2022, there were no board-designated net assets.

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

Cash and cash equivalents – For purposes of reporting the statements of cash flows, the Organization considers cash accounts, money market accounts, and certificates of deposits with original maturities of three months or less to be cash equivalents. Accounts at each financial institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. At September 30, 2023 and 2022, the Organization had approximately $1,591,976 and $1,943,000 of uninsured cash balances, respectively. The Organization has not experienced any losses on those deposits and believes it is not exposed to any significant credit risk.

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

Grants receivable – The Organization utilizes the allowance method of accounting for and reporting uncollectible or doubtful accounts. Management determines the allowance for doubtful accounts based on an analysis of specific customers, taking into consideration the age of the past due accounts and an assessment of the customer’s ability to pay. At September 30, 2023 and 2022, management considered all grants receivable balances to be fully collectible and, therefore, no allowance for doubtful accounts has been recorded. Grants receivable are written off when deemed uncollectible. Recoveries of grants receivable previously written off are recorded as income when received.

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

Contributions and pledges receivable – Unconditional contributions, including pledges to give at estimated net realizable value, are recognized as revenue in the period received. The Organization reports conditional contributions as with donor restriction support if they are received with donor stipulations that limit the use of the donated assets. No discount to net the net present value of pledges was considered necessary by the Organization as it was not material to the financial statements as a whole. Pledges receivable at September 30, 2023 and 2022, amounted to $4,825,856 and $184,952, respectively.

Marjaree Mason Center, Inc.

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

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

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

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

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

A number of unpaid volunteers have made significant contributions of their time to the Organization. However, the value of these services is not reflected in the accompanying financial statements because U.S. GAAP does not allow for the recognition of nonspecialized services. The values of professional services provided by trained volunteers are recorded in the accompanying financial statements (see Note 13).

Advertising costs – Advertising costs, except for costs associated with direct-response advertising, are charged to operations when incurred. The costs of direct-response advertising are capitalized and amortized over the period during which future benefits are expected to be received. For the years ended September 30, 2023 and 2022, advertising costs expensed amounted to $174,548 and $17,141, respectively; no costs were capitalized.

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

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

Marjaree Mason Center, Inc.

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

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

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

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

Accordingly, such information should be read in conjunction with the Organization’s financial statements for the prior year ended September 30, 2022, from which the summarized information was derived.

Marjaree Mason Center, Inc.

Notes to Financial Statements
14 NOTE 2 – INVESTMENTS IN MARKETABLE SECURITIES
Investments in marketable securities consisted of the following at September 30:
2023 2022
Mutual funds:

CVCF Social Impact Pooled Investment $ 238,866 $ 208,165 JP Morgan Equity Income CLI 177,241 165,952
Fidelity Advisor Strategic Income CLI 155,040 104,686
MFS Total Return Bond CLI 149,365 117,483
Federated Hermes Strategic Value 146,487 52,439
Columbia Strategic Income CLZ 125,346 114,580
PGIM Floating Rate Income CL Z 123,158 120,284
AB High Income Advisor CL 111,201 107,985
Western Asset Core Plus Bond CLI 105,359 73,814
PGIM High Yield CLZ 100,727 -
Columbia Disciplined Cor Instl Cl 99,846 124,546
Mainstay CBRE Global Infra CLI 97,990 98,696
Brandywineglobal Global Opptys Bond CL I 89,663 91,280
Columbia Select Global Equity 89,119 74,734
Transamerica Intl Equity CLI 73,617 39,858
BNY Mellon International Bond CLI 60,864 58,639
Columbia Seligman Global Technology CLZ 56,843 42,715
Blackstone Alt Multi Strategy CLI 54,989 75,766
BNY Mellon Global Real Return CLI 44,573 75,784
Delaware Small Cap Core CLI 43,002 40,210
AB Sustainable Global Thematic Advisor CL 41,411 36,055 Janus Henderson Global Real Estate CLI 30,869 52,335
Columbia Ultra Short Term Bond CLA - 248,700
Pioneer Multi Asset Ultrashort Income CLA - 247,538
Fidelity Advisor Short Term Bond CLA - 237,168
Janus Henderson High Yield CLI - 85,366
Invesco Balanced Risk Alloc CLY - 40,230
Janus Henderson Global Life Sciences CLI - 27,385
Columbia Strategic Income CLZ - 10,951
Total mutual funds 2,215,576 2,773,344
Certificates of Deposit:

Zions Bancorp NA Salt Lake City UT CD 250,000 -
Amalgamated Bank New York NY CD 249,000 -
Bank of America NA Charlotte NC CD 250,000 -
Total certificate of deposits 749,000 -
Exchange-traded funds:

SPDR S&P 500 ETF 124,175 102,133
Money market fund:

Ameriprise Insured Money Market 10,265 7,344
Total investments in marketable securities $ 3,099,016 $ 2,882,821 Marjaree Mason Center, Inc.

Notes to Financial Statements
15 During the years ended September 30, 2023 and 2022, dividend income reinvested into mutual funds was approximately $7,600 and $12,850, respectively. During the years ended September 30, 2023 and 2022, net realized and unrealized gain/(loss) was $132,669 and $(550,060), respectively. During the years ended September 30, 2023 and 2022, proceeds from the sales of investments were $1,753,147 and $585,829, respectively.

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

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

The fair value measurement accounting literature establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy give the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The Organization uses appropriate valuation techniques based on the available inputs to measure the fair value of its investments. When available, the Organization measures fair value using Level 1 inputs because they generally provide the most reliable evidence of fair value.

The three levels of the fair value of hierarchy are described below:

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

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

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

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

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

Marjaree Mason Center, Inc.

Notes to Financial Statements
16 Level 2 fair value measurements – The fair value of certificate of deposits are based on pricing models maximizing the use of observable inputs for similar securities, which includes basing value on yields current available on comparable securities.

Level 3 fair value measurements – The fair value of interest in perpetual trusts are based on unobservable models.

The following table sets forth by level, within the fair value hierarchy, the Organization’s assets measured at fair value on a recurring basis as of September 30, 2023:

Level 1 Level 2 Level 3 Total
Mutual funds:

Blended Bond $ 198,045 $ - $ - $ 198,045
Domestic Stock 601,795 - - 601,795
International Bond 352,696 - - 352,696
Blended Asset 443,482 - - 443,482
Blended Stock 372,062 - - 372,062
Domestic Bond 247,496 - - 247,496
Total mutual funds 2,215,576 - - 2,215,576
Exchange-traded funds 124,175 - - 124,175
Money market funds 10,265 - - 10,265
Certificates of deposit - 749,000 - 749,000
Beneficial interest in perpetual trusts - - 220,975 220,975 Total assets at fair value $ 2,350,016 $ 749,000 $ 220,975 $ 3,319,991 Fair Value Measurements
The following table sets forth by level, within the fair value hierarchy, the Organization’s assets measured at fair value on a recurring basis as of September 30, 2022:

Level 1 Level 2 Level 3 Total
Mutual funds:

Blended Bond $ 1,379,081 $ - $ - $ 1,379,081
Domestic Stock 538,873 - - 538,873
International Bond 225,684 - - 225,684
Blended Asset 116,013 - - 116,013
Blended Stock 388,162 - - 388,162
Domestic Bond 125,531 - - 125,531
Total mutual funds 2,773,344 - - 2,773,344
Exchange-traded funds 102,133 - - 102,133
Money market funds 7,344 - - 7,344
Beneficial interest in perpetual trusts - - 184,500 184,500 Total assets at fair value $ 2,882,821 $ - $ 184,500 $ 3,067,321 Fair Value Measurements
Marjaree Mason Center, Inc.

Notes to Financial Statements
17 The Organization’s policy is to recognize transfers into and out of Levels 2 and 3 inputs as of the date of the event or change in circumstances that caused the transfer. The following table summarizes certain changes in the fair value of the Organization’s Level 3 investments for the years ended September 30:
2023 2022
Beneficial interest in perpetual trusts, beginning of year $ 184,500 $ 829,755 Increase/(decrease) in value of investments 36,475 (93,473) Transfers out - (551,782)
Beneficial interest in perpetual trusts, end of year $ 220,975 $ 184,500 NOTE 4 – GRANTS RECEIVABLE
Grants receivable consisted of the following at September 30:
2023 2022
California Office of Emergency Services $ 285,157 $ 259,984 U.S. Department of Housing and Urban Development 151,293 129,623 County of Fresno 144,633 137,336
The California Partnership to End Domestic Violence (CPEDV) 67,350 - City of Fresno 46,414 38,237
FEMA 31,850 44,916
First 5 of Fresno County 13,948 -
Westcare 9,838 18,019
Madera County 985 4,230
Fresno Unified - 8,345
$ 751,468 $ 640,690
NOTE 5 – PLEDGES RECEIVABLE
Pledges receivable consisted of the following at September 30:
2023 2022
Pledges receivable in less than one year $ 2,363,856 $ 159,952 Pledges receivable in one to five years 2,462,000 25,000 $ 4,825,856 $ 184,952
Marjaree Mason Center, Inc.

Notes to Financial Statements
18 NOTE 6 – PROPERTY AND EQUIPMENT
Property and equipment consisted of the following at September 30:
2023 2022
Building and land improvements $ 4,990,873 $ 4,990,873
Leasehold improvements 94,546 94,546
Equipment 112,726 93,946
Buildings 5,987,110 660,387
Furniture and fixtures 46,495 47,748
Vehicles 247,470 247,470
Land 1,702,341 29,064
13,181,561 6,164,034
Less: accumulated depreciation (3,883,238) (3,581,624)
$ 9,298,323 $ 2,582,410
The Organization incurred depreciation expense, including grant funded assets, of $302,867 and $301,296 for the years ended September 30, 2023 and 2022, respectively.

Construction in progress of $252,671 as of September 30, 2023 consists of improvements to a new office and program facilities building purchased during the year ended September 30, 2023.

NOTE 7 – BENEFICIAL INTEREST IN PERPETUAL TRUSTS
Beneficial interest in perpetual trusts consisted of the Organization’s percentage interest in three separate perpetual trusts accounted for as split-interest agreements. The Organization values its interest in these trusts based on the fair value of each trust’s underlying assets. Balances consisted of the following at September 30:
2023 2022
Burks’ Trust (5% interest) $ 211,715 $ 175,598
Nine Trust (5% interest) 9,260 8,902
Rea's Trust (10% interest) 70,276 70,276
291,251 254,776
Less: allowance for beneficial interest in perpetual trusts (70,276) (70,276) $ 220,975 $ 184,500
Marjaree Mason Center, Inc.

Notes to Financial Statements
19 During the years ended September 30, 2023 and 2022, the Organization’s portion of unrealized gain and (loss) were $36,475 and $(85,438), respectively. No distributions were received during the year ended September 30, 2023. During the year ended September 30, 2022, the Organization received a distribution from the Rea’s Trust in the amount of $551,781. At September 30, 2023 and 2022, beneficial interest in perpetual trusts was shown net of an allowance of $70,276.

NOTE 8 – REFUNDABLE ADVANCES
The Organization was awarded a grant from the City of Fresno in the amount of $1,067,297 for emergency shelter needs for domestic survivors related to the novel coronavirus (“COVID-19”) pandemic, with half of the amount distributed upon execution of the contact and the other half distributed after completion of a successful performance review. In accordance with ASC 958-605 for conditional grants, the Organization is accounting for this grant as a refundable advance until the conditions of the grant are substantially met. At September 30, 2023, $92,647 of the refundable advance was remaining.

NOTE 9 – NOTE PAYABLE
The Organization obtained a note payable from the Trust of Janell Boldt, in the amount of $2,000,000 in November 2022. The note bears interest at a rate of 4.10%. The outstanding balance on this note payable as of September 30, 2023 was $2,000,000. Subsequent to year-end, the note was paid in full in December 2023.

NOTE 10 – NET ASSETS WITH DONOR RESTRICTION
Amounts received from various donors for specific purposes are reported as net assets with donor restriction.

Once the net assets are expended for their specified purposes, the assets are released from restriction. Net assets with donor restriction consisted of the following at September 30:
2023 2022
Bullard site $ 5,285,594 $ 1,178,296
Shelter, food, and supplies for clients and children 421,637 493,801 Beneficial trusts 220,975 184,500
Clovis shelter 102,204 137,457
Programs and counseling 85,579 114,151
Auto and facilities maintenance 6,754 6,905
Education and outreach 9,374 4,360
$ 6,132,117 $ 2,119,470
Net assets released from restriction during the years ended September 30, 2023 and 2022, totaled $4,200,776 and $1,526,120, respectively.

Marjaree Mason Center, Inc.

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

Matching contributions of $44,800 and $46,939 were made during the years ended September 30, 2023 and 2022, respectively.

NOTE 12 – IN-KIND DONATIONS
In-kind donations consisted of the following for the years ended September 30:
2023 2022
Trained volunteers $ 58,060 $ 57,951
Fresno, Clovis, and Reedley shelters 7,200 12,120
Fresno office building 2,300,000 -
Meathead Movers 31,000 31,000
Donated meals - 450
$ 2,396,260 $ 101,521
The Organization’s policy related to in-kind donations is to utilize the assets given to carry out the mission of the Organization. If an asset is provided that does not allow the Organization to utilize it in its normal course of business, the asset will be sold at its fair market value as determined by appraisal or specialist depending on the type of asset.

The Organization was provided professional clinical services at no cost to service the individuals in their shelters and other programs. Based on current market rates for these services, the Organization would have paid $65,260 and $70,071 for the years ended September 30, 2023 and 2022, respectively.

As part of the Organization’s purchase of a building for administrative and program activities, the Organization was provided an in-kind donation via a reduction of the purchase price from the seller of $2,300,000.

The Organization was provided discretionary moving services from Meathead Movers to support victims of domestic violence in Fresno County. Based on current market rates for these services, the Organization would have paid $31,000 for each of the years ended September 30, 2023 and 2022.

All in-kind donations received by the Organization for the years ended September 30, 2023 and 2022, were considered without donor restrictions and able to be used by the Organization as determined by the board of directors and management.

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

Marjaree Mason Center, Inc.

Notes to Financial Statements
21 Economic dependency – The Organization receives a majority of its funding through various programs and contracts with federal, state, local, and private agencies. Grants and contracts for the years ended September 30, 2023 and 2022, comprise approximately 55% and 76%, respectively, of total revenue without donor restriction.

The following is a summary of total grants and contracts received by granting and contracting agency for the year ended September 30, 2023:

Granting and Contracting Agency Amount Percentage
Department of Housing and Urban Development $ 1,828,463 33.17% California Office of Emergency Services 1,406,018 25.50% City of Fresno 729,841 13.24%
County of Fresno 873,810 15.85%
Other contracts 226,701 4.11%
Federal Emergency Management Agency 68,784 1.25%
Fresno Unified School District 124,991 2.27%
Madera District 22,112 0.40%
Westcare 41,342 0.75%
First 5 of Fresno County 13,948 0.25%
Family Stabilization 109,660 1.99%
The California Partnership to End Domestic Violence 67,350 1.22% $ 5,513,020 100.00
The following is a summary of total grants and contracts received by granting and contracting agency for the year ended September 30, 2022:

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

Notes to Financial Statements
22 NOTE 14 – LIQUIDITY AND FUNDS AVAILABLE
Financial assets available to meet cash needs for general expenditures within one year as of September 30, 2023, are as follows:

Financial assets:

Cash and cash equivalents $ 1,841,976
Investments in marketable securities 3,099,016
Grants receivable 751,468
Other receivables 290
Pledges receivable 4,825,856
Financial assets at September 30, 2023 10,518,606
Less those unavailable for general expenditure within one year, due to:

Noncurrent portion of pledges receivable (2,462,000)
Financial assets available to meet cash needs for general expenditures within one year $ 8,056,606
The Organization’s spending policy is to structure its financial assets to be available for operations, capital assets, and opportunities to enhance the Organization’s mission. The Organization has certain donor-restricted net assets that are available for general expenditures within one year of September 30, 2023, because the restrictions on the net assets are expected to be met by conducting the normal activities of the programs in the coming year.

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

The Organization has evaluated subsequent events through January 30, 2024, which is the date the financial statements were available to be issued, and determined the following event required disclosure:

The Organization obtained a line of credit through Fresno First Bank effective December 18, 2023 for the amount of $7,000,000. The Organization used funds from the line to pay off the short term note payable in December 2023. The Organization paid off the line of credit in January 2024.

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

Schedule of Expenditures of Federal Awards
Year Ended September 30, 2023
Federal Grantor/Pass-through Grantor/Program Title
Federal Assistance Listing
Number
Pass-through Entity
Identifying Number Federal Expenditures
Community Development Block Grants - Entitlement Grants Cluster U.S. Department of Housing and Urban Development
Passed through the County of Fresno
Community Development Block Grant 14.218 A-21-313 $ 35,214 Community Development Block Grant 14.218 A-21-313 $ 2,495 Passed through the City of Fresno
Community Development Block Grant 14.218 N/A 32,170
Total Community Development Block Grants - Entitlement Grants Cluster 69,879 Continuum of Care Program
U.S. Department of Housing and Urban Development
Direct award
HUD Clovis - Supportive Housing 14.267 CA0974L9T142007 132,705 HUD Clovis - Supportive Housing 14.267 CA0974L9T142108 52,547 HUD Welcome Home 14.267 CA1480L9T141904 25,022
HUD Welcome Home 14.267 CA1185L9T142108 147,519
HUD Welcome Home 2 14.267 CA1410L9T142005 174,549
HUD Welcome Home 2 14.267 CA1410L9T142106 31,262
HUD Welcome Home 3 14.267 CA1480L9T142005 226,218
HUD Welcome Home 3 14.267 CA1480L9T142106 49,056
HUD Coordinated Entry 14.267 CA1762D9T142002 478,617
HUD Coordinated Entry 14.267 CA1762D9T1142103 35,169
HUD Coordinated Entry 2 14.267 CA1854L9141900 44,724
HUD Coordinated Entry 2 14.267 CA1854L9T142102 361,196
Total Continuum of Care Program 1,758,584
Total U.S. Department of Housing and Urban Development 1,828,463 Crime Victim Assistance
U.S. Department of Justice
Passed through the California Office of Emergency Services Domestic Violence Assistance Program 16.575 VA22011257 76,637 Domestic Violence Assistance Program 16.575 DV22361257 255,710 Unserved/Underserved Victim Advocacy 16.575 UV21041257 39,815 Unserved/Underserved Victim Advocacy 16.575 UV22011257 114,886 Housing First 16.575 XD2031257 55,167
Housing First 16.575 XD22011257 290,612
Transitional Housing - FSP 16.575 XH21041257 18,486
Transitional Housing - FSP 16.575 XH22011257 201,407
Total Crime Victim Assistance and U.S. Department of Justice 1,052,720 Emergency Food and Shelter National Board
U.S. Department of Homeland Security
Passed through Federal Emergency Management Agency
Emergency Food and Shelter National Board Program 97.024 39 5,084 Direct Award
Emergency Food and Shelter National Board Program 97.024 40 63,700 Total U.S. Department of Homeland Security 68,784
Family Violence Prevention & Services
U.S. Department of Health and Human Services
Passed through the California Office of Emergency Services Domestic Violence Assistance Program 93.671 DV22361257 79,897 Total U.S. Department of Health and Human Services 79,897 Coronavirus Relief Fund
U.S. Department of Treasury
Passed through the City of Fresno
COVID 19 - City ARPA 21.019 N/A 441,002
Total Coronavirus Relief Fund and U.S. Department of Treasury 441,002 Total Expenditures of Federal Awards $ 3,470,866
Marjaree Mason Center, Inc.
25 Notes to Schedule of Expenditures of Federal Awards
Year Ended September 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation – The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Marjaree Mason Center, Inc. (the “Organization”), under programs of the federal government for the year ended September 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

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

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

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

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

Single Audit Reports
27 Report of Independent Auditors on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards
The Board of Directors
Marjaree Mason Center, Inc.

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Marjaree Mason Center, Inc., which comprise the statement of financial position for the year ended September 30, 2023, the related statements of activities and changes in net assets, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated January 30, 2024.

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

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

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. 28 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Marjaree Mason Center, Inc.’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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

Fresno, California
January 30, 2024
29 Report of Independent Auditors on Compliance for the Major Federal Program and Report on Internal Control over
Compliance Required by the Uniform Guidance
The Board of Directors
Marjaree Mason Center, Inc.

Report on Compliance for the Major Federal Program
Opinion on the Major Federal Program
We have audited Marjaree Mason Center, Inc.’s compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on Marjaree Mason Center Inc.’s major federal program for the year ended September 30, 2023.

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

In our opinion, Marjaree Mason Center, Inc. complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on its major federal program for the year ended September 30, 2023.

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

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

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

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

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

Other Matters
The results of our auditing procedures disclosed two instances of noncompliance which is required to be reported in accordance with the Uniform Guidance and which is described in the accompanying schedule of findings and questioned costs as item 2023-001. Our opinion on the major federal program is not modified with respect to this matter.

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

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiency in internal control over compliance described in the accompanying schedule of findings and questioned costs as item 2023-001, to be a significant deficiency.

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

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

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

Fresno, California
January 30, 2024
Marjaree Mason Center, Inc.
32 Schedule of Findings and Questioned Costs
Year Ended September 30, 2023

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

Internal control over financial reporting:

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

FEDERAL AWARDS
Internal control over major federal programs:

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

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

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

14.267
Federal Assistance Listing
Number
Marjaree Mason Center, Inc.

Schedule of Findings and Questioned Costs (Continued)
Year Ended September 30, 2023
33 Section III – Federal Award Findings and Questioned Costs Finding 2023-001: Department of Housing and Urban Development - Continuum of Care Program - Assistance Listing No. 14.267; Grant period: Year Ended December 31, 2023.

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

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

Questioned costs – There are known questioned costs of $36,666 representing the reimbursements claimed for the vendors during the audit period. No likely questioned costs are noted.

Context – Inspection of procurement documentation showed two out of two vendors subjected to sampling required an adequate number of price or rate quotations from qualified sources to be obtained and assessment to be performed in accordance with the small purchase threshold in the Code of Federal Regulations; 2 CFR 200.320(a)(2)(i). Price or rate quotations were not obtained timely, nor formally documented and a formal assessment was not performed. Of the $1,758,584 of total Continuum of Care reimbursements claimed during the year, $60,956 of reimbursements are subject to this procurement requirement, including the known questioned costs of $36,666.

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

Cause – Management did not obtain rate quotations from an adequate number of vendors, and did not retain sufficient documentation nor perform a formal assessment to proceed with the contracted services.

Repeat finding – This is a repeat finding as there was a procurement finding in the prior year.

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

Management's response – Management has implemented a new procurement policy effective January 2024 for all vendors where the vendors will have their own procurement documents. The chosen vendors can be the Organizaton's selected vendor from 1 to 3 years depending on type of service. All quotes and bids will be maintained on the Organization's server.

Marjaree Mason Center, Inc.

Summary Schedule of Prior Audit Findings
Year Ended September 30, 2023
34 Status - Two instances of an inappropriate form of procurement were noted during the year. Management did perform the required procurement process but failed to maintain the documentation as they did not implement the corrective action on all vendors by the end of the fiscal year. Management has implemented a new procurement policy for all vendors where the vendors will have their own procurement documents. The chosen vendors can be the Organizaton's selected vendor from 1 to 3 years depending on type of service. All quotes and bids will be maintained on the Organization's server.

Finding 2022-001: Department of Housing and Urban Development - Continuum of Care Program - Assistance Listing No. 14.267; Grant period: Year Ended December 31, 2022.

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

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

CFDA
Number Program Name Federal Agency/Pass-through Entity Federal Award Number Award
Year

14.267 Continuum of Care
Program Department of Housing and Urban Development CA1854L9141900 CA1854L9T142102 2022
Other Information
Marjaree Mason Center, Inc.
36 Combining Schedule of Revenue, Support, and Expenses – Unaudited Year Ended September 30, 2023
(with Summarized Comparative Information for Year Ended September 30, 2022) California Contributions,
Housing and Office of Capital Program
County of Urban Emergency City of Campaign Fees, and Total Fresno Development Services Fresno Bullard Other 2023 2022

REVENUES, GAINS, AND OTHER SUPPORT
Grants and contracts $ 1,010,515 $ 1,758,584 $ 1,507,012 $ 620,782 $ - $ 616,127 $ 5,513,020 $ 5,413,940 Contributions - - - - 6,676,188 2,303,457 8,979,645 2,945,544 In-kind donations - - - - - 2,396,260 2,396,260 101,521 Special events - - - - - 571,542 571,542 521,886
Program fees - - - - - 219,428 219,428 145,948
Other income - - - - - 12,922 12,922 14,700
Legacies and bequests - - - - - 333,610 333,610 100,000 Net realized and unrealized loss (gain) in
fair value of perpetual trusts - - - - - 36,475 36,475 (85,438) Interest and dividend income - - - - - 87,203 87,203 53,739 Net realized and unrealized (loss) gain in
fair value of investments - - - - - 132,669 132,669 (555,060) Total revenues, gains, and other support 1,010,515 1,758,584 1,507,012 620,782 6,676,188 6,709,693 18,282,774 8,656,780

EXPENSES
Accounting and legal 4,000 13,500 3,500 - 9,291 51,590 81,881 76,229 Advertising - - 64,705 - 25,890 83,953 174,548 17,141
Bad debt expense - - - - - 15,000 15,000 2,500
Bank charges - - - - - 804 804 88
Computer services 11,397 3,795 1,807 - - 14,444 31,443 38,463 Conferences, conventions, and meetings 6,108 9,071 4,943 - 5,328 145,303 170,753 117,406 Depreciation - - - - - 178,256 178,256 183,057
Donated services and supplies - - - - 19,125 80,231 99,356 108,062 Dues and subscriptions 6,809 - 3,784 - - 29,116 39,709 27,392 Employee benefits 111,498 194,693 139,388 57,041 280 374,944 877,844 838,329 Equipment rental, repairs, and maintenance 79,303 65,484 94,178 18,706 11,169 213,226 482,066 526,996 Food 756 187 3,618 13,603 - 53,227 71,391 121,674
Insurance 42,735 7,410 9,770 - 18,686 25,095 103,696 73,587 Interest - - - - - 14 14 316
Miscellaneous - - - - - 2,702 2,702 4,136
Office expense 4,576 607 1,897 136 79 47,738 55,033 59,038 Printing 471 2,060 2,861 - 8,749 46,963 61,104 61,296
Professional fees 71,430 9,482 41,932 13,596 34,420 365,659 536,519 395,607 Program supplies 6,408 377,137 286,609 94,506 - 222,590 987,250 1,425,797 Rent 75,671 18,546 14,015 - - 133,399 241,631 177,434
Salaries 584,449 1,019,619 739,317 335,702 2,440 1,857,936 4,539,463 3,941,852 Security 1,631 1,705 6,493 44,312 22,642 74,492 151,275 106,694 Taxes and licenses 11,164 - - - 21,864 (22,350) 10,678 23,963 Utilities 45,785 35,288 88,195 43,180 18,489 108,659 339,596 256,238 Total expenses 1,064,191 1,758,584 1,507,012 620,782 198,452 4,102,991 9,252,012 8,583,295 CHANGES IN NET ASSETS $ (53,676) $ - $ - $ - $ 6,477,736 $ 2,606,702 $ 9,030,762 $ 73,485

Part A, Exhibit 8

AUTHORIZING RESOLUTION BY THE MARJAREE MASON CENTER BOARD WHEREAS:

A. City of Fresno issued a NOFA for Community Development Block Grant (CDBG); and B. Marjaree Mason Center, Inc. is a non-profit corporation or local government agency that is eligible and wishes to apply for and receive funds from City of Fresno.

NOW THEREFORE BE IT RESOLVED THAT:

1. The Board of Directors of Marjaree Mason Center, Inc. hereby authorizes Nicole Linder, Chief Executive Officer to apply for CDBG funds an amount not more than the maximum amount permitted by the NOFA, and in accordance with the program statute, and regulations, where applicable.

2. If the NOFA authorized by this Resolution is approved, the Marjaree Mason Center, Inc. hereby agrees to use the CDBG funds for eligible activities in the manner presented in the application as approved by the City of Fresno and the Standard Agreement.

3. If the NOFA authorized by this Resolution is approved, Nicole Linder, Chief Executive Officer is authorized to sign the Standard Agreement and any subsequent amendments or executions.

4. BE IT FURTHER RESOLVED that grant funds received hereunder shall not be used to supplant expenditures controlled by this body.

5. BE IT FUTHER RESOLVED that the applicant agrees to provide all matching funds required for said project (including any extensions or amendments thereof) and the rules and regulations of City of Fresno.

PASSED AND ADOPTED by the Board of Directors of Marjaree Mason Center, Inc. on this 25th day of January, 2024.
______________________________________________
Signature of Approving Officer
Kerri Horn, Board President___________________
Printed Name and Title of Approving Officer

AUTHORIZING RESOLUTION BY THE MARJAREE MASON CENTER BOARD WHEREAS:

A. City of Fresno issued a NOFA for the Emergency Solutions Grant (ESG) and; B. Marjaree Mason Center, Inc. is a non-profit corporation or local government agency that is eligible and wishes to apply for and receive funds from City of Fresno.

NOW THEREFORE BE IT RESOLVED THAT:

1. The Board of Directors of Marjaree Mason Center, Inc. hereby authorizes Nicole Linder, Chief Executive Officer to apply for ESG funds an amount not more than the maximum amount permitted by the NOFA, and in accordance with the program statute, and regulations, where applicable.

2. If the NOFA authorized by this Resolution is approved, the Marjaree Mason Center, Inc. hereby agrees to use the ESG funds for eligible activities in the manner presented in the application as approved by the City of Fresno and the Standard Agreement.

3. If the NOFA authorized by this Resolution is approved, Nicole Linder, Chief Executive Officer is authorized to sign the Standard Agreement and any subsequent amendments or executions.

4. BE IT FURTHER RESOLVED that grant funds received hereunder shall not be used to supplant expenditures controlled by this body.

5. BE IT FUTHER RESOLVED that the applicant agrees to provide all matching funds required for said project (including any extensions or amendments thereof) and the rules and regulations of City of Fresno.

PASSED AND ADOPTED by the Board of Directors of Marjaree Mason Center, Inc. on this 25th day of January, 2024.
______________________________________________
Signature of Approving Officer
Kerri Horn, Board President___________________
Printed Name and Title of Approving Officer
Part B
Application
PY24-25 Consolidated NOFA Part B
Application – Public and Community Services