03.A Attach 3 Letters from FY 2027 Outside Agency Requests with Financials ONLINE ONLY — Pismo Beach City Council, August 4, 2026 (part 1 of 2)

Fiscal Year 2027 Outside Agency Request
Organization: Assistance League® of San Luis Obispo County Requested Funding: $4,000
Previously Received Funding: Yes
Direct Benefit to the City of Pismo Beach: Operation School Bell will clothe 2,000 referred students in the 2026-27 school year. 652 will be from the Lucia Mar Unified School District. The cost of this clothing is $127,750. K-5th grade students receive $175 and 6th – 12th grade students receive $225 in clothing.

Students from the South County are clothed at Old Navy.

Support Fiscal 2027 City Goals: Assistance League is dedicated to making a difference in the educational experience of these students by providing them with new appropriate clothing. Having a student population that attends school regularly enables them to make the most of their education, including intra and extra-curricular courses offered that enrich their lives and the life of our community.

Students who do not attend school regularly are very likely to develop bad habits and drop out of school, which can repeat the cycle of poverty. This is a loss most importantly to the students, but also to the communities in which we all live, work, and learn.

Priority of Needs: Operation School Bell is our primary philanthropic program. The thousands of volunteer hours donated through committee meetings, membership meetings, grant writing, and working in our Thrift Store go to support Operation School Bell.

Program Description: Operation School Bell® provides new school-appropriate clothing to Kindergarten – 12th grade students in need, living and attending school in all ten school districts in San Luis Obispo County. In addition, each student clothed receives a grade-appropriate book through our subprogram Operation Bookshelf and grade-appropriate school supplies through our subprogram Operation School Supply.

The goal of Operation School Bell is to improve school attendance and participation by enabling students to attend school without feeling self-conscious or out of place due to a lack of proper clothing.

Assistance League liaisons coordinate with all schools on the county and provide them with the allotted number of students in need to be referred. The schools’ administrative staffs are best qualified to determine the students most in need. Students are met at the retail stores by member volunteers who assist and supervise their purchase of school clothing.

Point of Contact: Sharon Darnton

S I ST CE LEAGUE FS L

FINANCIAL STATEMENTS
YEAR ENDED MAY 31, 2025

P C I TY

ASSISTANCE LEAGUE OF SAN LUIS OBISPO COUNTY

TABLE OF CONTENTS
Page

ACCOUNTANT'S REPORT
FINANCIAL STATIMI.NTS:

Statement of Financial Position 2
Statement ofActivities and Changes in Net Assets 4
Statement of Cash Flows 6
Statement of Functional Expenses 7
Notes to the Financial Statements 8

ODSousa and Company
Certified Public Accountant
David M. Sousa
Certified Public Accountant
Bob Simeral
Certified Public Accountant
Raymond L. Steine
Certified Public Accountant
Christopher Sousa
Certified Public Accountant
Kenneth Brisco
Ceriiried Public Accountant
Pamela Washington
Enrelled Agent
Robin Fast
CTEC
Janice Quinn
CTEC
Andrew J. Sousa
Preslee A. Sousa
Darlene M. Sousa
Tina Kampen
Jeff Hayes
Hannah Xu
Renee A. Kennedy
Laura Ma
Navroop Kaur
Carrie Wayne
Melanie Perez
Jenny Valdovinos
Julie Taylor
Crystal Elliott

VISALIA
4112 S. Dernaree St.

Visalia. CA 93277
Tet 559.733.0544
FRESNO
9493 N. Fort Washington
Suite 102
Fresno, CA 93730
Tel: 559.225.3320

SAN LUIS OBISPO
11573 Los Osos Valley
Road, Suite A
San Luis Obispo
CA 93405
Tel: 805,835.4233

PASO ROBLS
519.1358 Street
Paso Robles, CA 93446
Tet: 805.835.4233

INDEPENDENT ACCOUNTANT'S REVIEW REPORT
To the Members of
Assistance League of San Luis Obispo County
San Luis Obispo, CA
We have reviewed the accompanying financial statements of Assistance League of San Luis Obispo County (a nonprofit organization), which comprise the statement of financial position as of May 31, 2025, and the related statements ofactivities and changes in net assets. functional expenses and cash flows for the year then ended, and the related notes to the. financial statements. A review includes primarily applying analytical procedures to management's financial data and making inquiries of company management. A review is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding the financial statements as a whole. Accordingly, we do not express such an opinion.

Management's Responsibility far 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 o1'America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that arc free from material misstatement whether due to fraud or error.

Accountant Responsibility
Our responsibility is to conduct the review engagements in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of Chc American Institute of Certified Public Accountants, Those standards require us to perform procedures to obtain limited assurance as a basis for reporting whether we are aware of any material modifications that should be made to the financial statements for them to be in accordance with accounting principles generally accepted in the United States of America. We believe that the results of our procedures provide a reasonable basis for oar conclusion.

We are required to be independent of Assistance League of San Luis Obispo County and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our review.

Accountant's Conclusion
Based on our review, we are not aware of any material modifications that should be made to the accompanying financial statements in order for them to be in accordance with accounting principles generally accepted in the United States of America.

Visalia, California
September 17, 2025
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1 C°YCL';--
SOUSAANiD COMPANY
Certified Public Accountant
"A full .service accounting and consulting fluff."

ASSISTANCE LEAGUE OF SAN LUIS OBISPO COUNTY

STATEMENT OF FINANCIAL POSITION
MAY 31, 2025
ASSETS
2025
CURRENT ASSETS:

Cash and cash equivalents
Accounts receivable
Inventories
Prepaid expenses
469,197
243,098
8,743
Total current assets S 721,038
EQUIPMENT:

Property and equipment, net
Leasehold improvements
Total
Accumulated depreciation
17,421
32,486
49,907
(47,049)
Property and equipment, net 2,858
OTHER ASSETS:

Operating lease right -of -use asset
Deposits
238,044
5,127
Total current assets S 243.171
TOTAL ASSETS $ 967,067
See accompanying notes and accountant's review report.
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ASSISTANCE LEAGUE OF SAN LUIS OBISPO COUNTY

STATEMENT OF FINANCIAL POSITION
MAY 31, 2025

LIABILITIES AND EQUITY
2025
CURRENT LIABILITIES:

Accounts payable
Sales tax payable
Deferred revenue
Current portion of operating lease liability

3.210
3,324
6,801
120,442
Total current liabilities 5 133,777
LONG-TERM DEBT, Note B:

Operating lease liability S 252.169
Current portion (120,442)
Total long-term debt $ 131,727
TOTAL LIABILITIES S 265.504
NET ASSET S:

Without donor restrictions:

Undes ignated
With donor restrictions
701,563
Total net assets S 701,563
TOTAL LIABILITIES AND NE1 ASSETS $ 967,067
See accompanying notes and accountant's review report.
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ASSISTANCE LEAGUE OF SAN LUIS OBISPO COUNTY

STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS
FOR THE YEAR ENDED MAY 31, 2025
REVENUE, GAINS, AND OTHER SUPPORT:
"Thrift shop revenue:

Contributions of merchandise
Sales of contributed merchandise
Less: value of merchandise sold
Net revenue from thrift shop
Fundraising and special events:

Revenue
Less direct costs
Net revenue from fundraising and special events
Revenue:

Membership, net of direct expenses
Unrestricted donations
Grants
Collaborations
Operation School Bell
Kohl's cash
In -kind donations
Operation Bookshelf
Total revenue
Net assets released from restrictions:

Satisfaction of program restrictions
Total net assets released from restrictions
Total revenues, gains, and other support
Without With
Donor Donor
Restrictions Restrictions
S 434.286
368.706
(368.706)
a
$ 434,286 $
116,009 $
(3,389)
Total
$ 434,286
368,706
(368,706)
$
434,286
$ 1 16.009
(3.389)
112,620 $ - $ 112,620
6,944
15,984
38,710
6,000
889
18,745
29,500
26,949
$
6,944

15.984
38,710
6,000
889

18.745
29,500

26.949
143,721 $ - $ 143,721
S 52,442 $ (52,442) $
$ 52,442 $ (52.442) $
743,069 $ (52,442) $ 690,627
See accompanying notes and accountant's review report.
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ASSISTANCE LEAGUE OF SAN LUIS OBISPO COUNTY

STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS
FOR THE YEAR ENDED MAY 31, 2025
EXPENSES:

Program services:

ACE Grant
Operation school bell
Operation bookshelf
Operation school supply/dental kit
Total program services
Supporting services:

Thrift shop
Management and general
Membership development
Total supporting services
Total expenses
Change in operating net assets
Investment income
Change in net assets
Net assets at beginning of year
Net assets at end of year
Without With
Donor Donor
Restrictions Restrictions
S 10,000
388,124
28,248
24,473
Total
10,000
388,124
28,248
24,473
450,845 S - $ 450,845
176,920 5
32,795
18,628
176,920
32,795
18,628
228,343 $ $ 228,343
679,188 $ - $ 679,188
$ 63,881 $ (52,442) 5 11,439
3,888 3,888
$ 67,769 $ (52,442) $ 15,327
633,794 52,442 686,236
$ 701,563 $ $ 701,563
See accompanying notes and accountant's review report.
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ASSISTANCE LEAGUE OF SAN LUIS OBISPO COUNTY

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED MAY 31, 2025
CASH FLOW FROM OPERATING ACTIVITIES:

Net income $ 15.327
Income and expense adjustments:

Depreciation
Lease liability right -of -use assets lease expense
Increase in inventories
Decrease in prepaid expenses
Increase in accounts payable
Decrease in deferred revenue
Increase in sales tax payable
Total adjustments
1,398
(14,125)
(2,046)
(652)
13,989
(697)
264
(1,869)
Net cash provided by operating activities $ 13.458
CASH FLOW FROM INVESTING ACTIVITIES, Note C:

Purchase of property and equipment $ (1,206)
Net cash used in investing activities
Net increase in cash
Cash at June 1, 2024
Cash at May 31, 2025
See accompanying notes and accountant's review report.
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(1,206)
12,252
456,945
469,197

ASSISTANCE LEAGUE OF SAN LUIS OBISPO COUNTY

STATEMENT OF FUNCTIONAL EXPENSES
FOR THE YEAR ENDED MAY 31, 2025
Program Services Sup porting Services
Operation
School Total Total
ACE Operation Operation Supply/Dental Program Fundraising Thrift Management M embership Supporting Total Grant School Bell Book Shelf Kits Services Activities Shop and General Development Services Expenses Program expenses $ 10,000 $ 6500 $ - $ - $ 16,500 $ 3,389 $ - $ - $ 5 3,389 $ 19,889 Program expenses in -kind - 370,620 28,248 24,473 423,341 - - - 423,341 Occupancy:

Utilities 396 - - 396 8,641 576 72 9,289 9,685
Repairs and maintenance - - - - 6,013 6,013 6,013
Rent 5,186 - 5,186 138,358 11,098 5,083 154,539 159,725 Insurance 2,315 - 2,315 2.315 2,701 386 5,402 7,717
Storage 3,281 - 3,281 - 1,035 1,035 4,316
Depreciation - - - - 1,398 1,398 1,398
Professional services - 1,321 8,048 9,369 9,369
Public relations and
advertising - - - - 444 3,264 3,708 3,708
Office supplies - 19 - 19 6,116 102 6,218 6,237
National dues - - 4,400 4.400 4.400
National conference and
meetings - - - - -
Credit card fees - - - 10,035 992 11,027 11,027
Membership development - - 8,585 8,585 8,585
Supplies (193) - (193) 7,360 7,360 7,167
Total expenses 10,000 388,124 28,248 24.473 450,845 3,389 176,920 32.795 18,628 231.732 682.577 Less expenses included
with revenue on
statement of
activities
Total expenses per
statement of'
activities
(3.389) - - - (3,389) (3.389)
10,000 $ 388,124 $ 28,248 $ 24,473 $ 450.845 $ $ 176,920 $ 32,795 $ 18,628 $ 228,343 $ 679,188 See accompanying notes and accountant's review report.
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ASSISTANCE LEAGUE OF SAN LUIS OBISPO COUNTY

NOTES TO THE FINANCIAL STATEMENTS

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of Operations
Assistance League of San Luis Obispo County is a nonprofit corporation and is a chartered chapter of National Assistance League. The chapter provides the following programs:
* Operation School Bell provides new clothing, shoes, and dental hygiene kits to grades kindergarten through 12th in the San Luis Obispo County.
* Operation Bookshelf provides a new grade appropriate book for grades kindergarten through 12th, as well as their pre-school siblings in the San Luis Obispo County. * Operation School Supply provides grade appropriate school supply totes for grades kindergarten through 12th in the San Luis Obispo County.

Operation Dental Kit provides a dental hygiene kit for grades kindergarten through 12th in San Luis Obispo County.
* Access to Career Education (ACE) program provides grants to provide funding for tools and materials to Cuesta College students in need who are enrolled in career education/trades programs.

The chapter's support and revenues come primarily from contributions and other fundraising efforts including special events and thrift store operations.

Basis of Accounting and Preparation
Basis of Accounting
The financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. ("AAP) on the accrual basis of accounting and, accordingly, reflect all significant receivables, payables and other liabilities.

Basis of Preparation
The financial statements are presented in accordance with the provisions or the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 958, Not -for -Profit Entities. UnderASC 958, the chapter is required to report information regarding its financial position and activities according to two classes of net assets:
* Net assets without donor restrictions - net assets not subject to donor -imposed restrictions or law. *Net assets with donor restrictions - net assets subject to donor -imposed restrictions that can be fulfilled by actions of the chapter pursuant to those restrictions or that expire by the passage of time. Contributions restricted by donors whose restrictions are met in the same reporting periods are recorded as without restrictions. Net assets whose use is limited by donor -imposed restrictions are recorded as net assets with restrictions and are released from restrictions when donor stipulations have been met.

See accompanying accountant's review report.
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ASSISTANCE LEAGUE OF SAN LUIS OBISPO COUNTY

NOTES TO THE FINANCIAL STATEMENTS
Fair Value Measurements
The chapter follows guidance issued by the FASB on fair value measurements, which establishes a framework for measuring Fair value, clarifies the definition of fair value within that framework, and expands disclosures about the use of fair value measurements. This guidance applies wherever lair value is the applicable measurement. This guidance establishes fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair values into Levels I. 2 and 3.

Level 1 inputs consist of unadjusted quoted prices in active markets for identical instruments and have the highest priority. Level 2 inputs include quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, or inputs other than quoted prices that are directly or indirectly observable. Level 3 inputs are unobservable and are given the lowest priority.

For purposes of financial reporting, the chapter has determined that Fair values of'its financial instruments, which include cash equivalents, accounts receivable and accounts payable, approximate the carrying values at May 31.2025, based on their short maturities and/or the terms available to the chapter in financial markets.

Cash and Cash Equivalents
Cash and cash equivalents include cash held in checking and money market accounts, time deposits, certificate of deposit and all highly liquid investments with original maturities of three months or less. Cash and highly liquid financial instruments which are either held for or restricted to long-term purposes are excluded from this definition.

Accounts Receivable
The chapter considers accounts receivable to be fully collectible; accordingly, no allowance for doubtful accounts is required.

Promises to Give
Unconditional promises to give are recognized as contributions in the period received and as assets, decreases in liabilities, or expenses depending on the form of the benefit received. Promises to give are recorded at net realizable value if they are expected to be collected within one year and at net present value if they are expected to be collected in more than one year. Conditional promises to give are recognized when the conditions on which they depend are substantially met.

Inventories
The chapter maintains inventory of retail gift cards, books, school supplies and dental kits for use in its Operation School Bell, Operation School Supply, Operation Dental Kit, and Operation Bookshelf programs which is stated at the lower of cost or net -realizable value determined by the first -in, first -out method. The chapter also maintains an inventory of used clothing and household items donated by chapter members and others for resale by a thrift shop operated by the chapter, which is stated at its estimated net -realizable value.

Concentrations of Credit and Market Risk
The chapter operates in San Luis Obispo, California and is dependent upon the local economy.

Cash and cash equivalents are maintained at high -quality financial institutions. Accounts at each institution are insured by the Federal Deposit Insurance Corporation for up to 5250,000. The chapter has not experienced any losses of its cash or cash equivalents.

See accompanying accountant's review report.

ASSISTANCE LEAGUE OF SAN LUIS OBISPO COUNTY

NOTES TO THE FINANCIAL STATEMENTS
Property and Equipment
Property and equipment additions are recorded at cost, or if donated, at fair value on the date ofdonation.

The chapter provides for depreciation of property and equipment by use of the straight-line method over the estimated useful lives of 3-5 years for software, 5-10 years for machinery and equipment, 5-10 years for furniture and fixtures, and 10-45 years for leasehold improvements.

Property and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. Repair and maintenance costs are charged to operating expense as incurred.

There N-vere no impairment charges for the year ended May 31.

Depreciation expense for May 31, 2025 v -vas S 1,395.

Leases
In February 2016, the Financial Accounting Standards Board (FASB) issued guidance (Accounting Standards Codification [ASC] 842Leases) to increase transparency and comparability among chapters by requiring the recognition of'right-of-use (ROU) assets and lease liabilities on the balance sheet. Most prominent among the changes in the standard is the recognition of ROU assets and lease liabilities by lessees for those leases classified as operating leases.

Under the standard, disclosures are required to meet the objective of enabling users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases.

The chapter adopted the standard effective .tune 1, 2022 and recognized and measured leases existing at, or entered into after, June 1, 2022 using the transition method, with certain practical expedients.

The chapter leases real estate for commercial retail and administrative purposes. It determines if an arrangement is a lease at inception. Operating leases are included in operating lease right -of -use (ROU) assets, other current liabilities, and operating lease liabilities on the balance sheet.

ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. As most of the leases do not provide an implicit rate, the chapter uses an incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Lease expense for lease payments is recognized on a straight-line basis over the lease term.

The lease agreement does not contain any material residual value guarantees or material restrictive covenants.

In evaluating contracts to determine if it qualifies as a lease, factors are considered such as if the chapter obtained substantially all of the rights to the underlying asset through exclusivity, if it can direct the use of the asset by making decisions about how and for what purpose the asset will be used and if the lessor has substantive substitution rights.

This evaluation may require significant judgment.

The chapter determines the discount rate used to measure the right -of -use asset and lease liability, it uses rates implicit in the lease, or if not readily available, it uses its incremental borrowing rate. The incremental borrowing rate is based on an estimated secured rate comprised of a risk -free rate plus a credit spread as secured by the chapter's assets.

Determining a credit spread as secured by chapter assets may require significant judgment.

See accompanying accountant's review report.
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ASSISTANCE LEAGUE OF SAN LUIS OBISPO COUNTY

NOTES TO THE FINANCIAL STATEMENTS
Revenue Recognition
Contributions
The chapter recognizes contributions when cash, securities, other assets or an unconditional promise to give is received. Conditional promises to give, that is, those with a measurable performance or other barrier and right of return, are not recognized until the conditions on vvhich they depend have been met.

All contributions are considered to be available for use unless specifically restricted by the donor. When a donor restriction expires, that is, \vhen a stipulated time restriction ends or purpose restrictions are accomplished, these net assets arc reclassified to contributions without donor restrictions and reported in the statement ofactivities as net assets released from restrictions. Donor -restricted contributions whose restrictions are met in the same reporting period are reported as support without restrictions.

Thrift Shop Sales
Revenues are recognized when unconditional contributions and grants are received.

Revenue generated from the sale of donated used clothing and household items from the chapter's thrift shop is recognized at point of sale at which time all performance obligations have been satisfied.

The Financial Accounting Standards Board (FASB) issued new guidance with Topic 606, Revenue from Contracts with Customers, in the Accounting Standards Codification (ASC). Topic 606 supersedes the revenue recognition requirements in FASB ASC 605, Revenue Recognition, and requires the recognition of revenue when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled in exchange for those goods or services. The new guidance also added Subtopic 340- 40, Other Assets and Deferred Costs -Contracts with Customers, to the ASC to require the deferral of incremental costs of obtaining a contract with a customer. Collectively, we refer to the new Topic 606 and Subtopic 340-40 as the "new guidance." Adoption of the new guidance resulted in no significant changes to the chapter's accounting policies for revenue and cost recognition, as previously described.

Fundraising Events
The chapter records special event revenue equal to the fair value of direct benefit to donors, and contribution income for the excess received when the event takes place.

Membership
The performance obligation related to membership dues is completely satisfied within the fiscal year, and any membership dues collected in advance of'the next fiscal year are recognized as deferred dues revenue.

Donated materials, services, and free use of facilities Significant materials, services and free use of facilities donated to the chapter by various individuals, corporations and other organizations, are reflected in the accompanying financial statements at their fair values at the date of donation.

A significant portion of the chapter's functions and programs are conducted by unpaid volunteers. The value of this contributed time is not reflected in the accompanying financial statements since the services do not require specialized skills. During the year ended May 31, 2025, these volunteers donated approximately 24,859 hours with an estimated value of $864,844.61 The value was computed using an estimated hourly rate of S34.79 provided by the Independent Sector https://independentsector.org/resource/value-of-volunteer-time/ and the Do Good Institute at the University of Maryland.

See accompanying accountant's review report.
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ASSISTANCE LEAGUE OF SAN LUIS OBISPO COUNTY

NOTES TO THE FINANCIAL STATEMENTS
Income Taxes
The chapter is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code.

In addition, the chapter qualifies for the charitable contribution deduction under Section 170(b )( 1 )(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2). 'Fife chapter is also exempt from state income taxes under Section 23701d of the Revenue and Taxation Code of the State of California.

The chapter has applied the provisions of the FASB's ASC 740-10, Accounting for Uncertainty in Income Taxes. Under ASC. 740-10, nonpublic enterprises, including nonprofit organizations, arc required to record a tax liability when substantial uncertainties exist as to whether certain income is exempt from federal, state and local income tax. As or May 31, 2025, the chapter had no substantial uncertain income tax provisions.

The chapter's federal returns are currently open under the statute of limitations for the year ended May

31. 2022 and subsequent years, and California returns are open for the year ended May 31, 2021 and subsequent years. The chapter does not anticipate that there will be any material changes in the unrecognized tax positions over the next 12 months.

There have been no related tax penalties or interest classified as a tax expense in the statement of activities.

Use of Estimates
The preparation of financial statements in accordance 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 amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates and may have an impact on future periods.

Impairment of Long -Lived Assets
Description of Process for Evaluation
In the event that facts and circumstances indicate that the chapter's long-lived assets may be impaired, an evaluation of recoverability would he performed. Such an evaluation entails comparing the estimated future undiscounted cash flows associated with the asset to the asset's carrying amount to determine if a write down to market value or discounted cash flow value is required. The chapter considers that no circumstances exist that would require such an evaluation.

Functional Allocation of Expenses
"I he costs of program and supporting services have been summarized on a functional basis in the statement of activities. The statement of functional expenses presents the natural classification of expenses by function.

Accordingly, certain costs have been allocated among the programs and supporting services benefited.

See accompanying accountant's review report.
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ASSISTANCE LEAGUE OF SAN LUIS OBISPO COUNTY

NOTES TO THE FINANCIAL STATEMENTS

NOTE B - CASH AND CASH EQUIVALENTS
Cash and cash equivalents consisted ofthe following:
2025
Cash on hand - Thrift Shop S 400
Founders Community operating
account 31,263
Wells Fargo - Thrift Shop 135,073
Founders Community money
market account 195,697
American Riviera certificate of
deposit 106,764
Total cash and cash equivalents $ 469,197
NOTE C — PREPAID EXPENSES
Prepaid expenses consisted ofthc following:

Insurance
National dues
Other
Total prepaid expenses
NOTE D — INVENTORIES
Inventories consisted of thefollowing:
2025
S 8,285
458
S 8,743
Retail gift cards, books, school supplies and dental
kits for use in Operation School Bell, Operation
School Supply, Operation Dental Kit and the
Operation Bookshelf Programs
Used clothing and household items held for sale
at the Thrift Shop
2025
53,969
189,129
Total inventories $ 243,098
See accompanying accountant's review report.
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ASSISTANCE LEAGUE OF SAN LUIS OBISPO COUNTY

NOTES TO THE FINANCIAL STATEMENTS
NOTE E — DEFERRED REVENUE
Changes in deferred revenue consisted of the following:
2025
Deferred revenue, beginning of year $ 7,498
Member dues recognized at beginning
of year (5,695)
Recognize deferred collaboration gifts (640)
Increase in membership dues 4,955
Increase in gift card revenue 683
Deferred revenue, end of year $ 6,801
NOTE F —LEASES
The chapter leases its main operating facility in San Luis Obispo, California for a term of 8 years that commenced June 1, 2018 under a noncancelable lease, classified as an operating lease. The lease expires May 31. 2026.

The leased property is used for commercial retail and administrative purposes. 'there are no non -lease components. There is a one-year option for lessee to extend or terminate the operating lease. The lease has a remaining lease term of 1 year. The weighted average remaining lease term of this agreement includes the optional extension for the total term to be 2 years. As of the ASC 842 commencement date, June 1, 2022, the operating lease ROU (right -of -use) assets and operating lease liability related to this agreement was S577,577 and $565,000, respectively, as of June 1, 2022. The total rent expense under this agreement was $185,139 for the year ended May 31, 2025.

The rate implicit in the lease is not readily determinable. Management considers the lessee's incremental borrowing rate to be 7%, which reflects the fixed rate at which Lessee could borrow a similar amount in the same currency, for the same term, and with similar collateral as in the lease at the commencement date. The weighted average discount rate is 7%, and is applied to the operating lease.

Amortization of operating lease components for the year ended May 31, 2025:

Balances
May 31, 2025
Lease liability
Accrued lease payment
Prepaid rent
$ 252,169
(14,125)
Right -of -use asset $ 238.044
Estimated future minimum lease payments under the non -cancelable lease as of May 31, 2025 is as follows:
2025 $ 139,698
2026 112,471
Total $ 252,169
See accompanying accountant's review report.
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ASSISTANCE LEAGUE OF SAN LUIS OBISPO COUNTY

NOTES TO THE FINANCIAL STATEMENTS
The components of operating lease expense
2025
Lease cost - commercial retail
General and administrative
Fundraising
Program
159,725
15,248
5,083
5,083
Total lease costs $ 185,139
Other information related to leases as of May 31, 2025 was as follows:

Weighted average remaining ease tern
Weighted average discount rate
NOTE G — LIQUID RESOURCE MANAGEMENT
2 years
7%
To build upon its past achievements and ensure future sustainability, the chapter has a long-standing policy that requires the governing hoard to maintain net assets without restrictions sufficient for one year's operating expenses. However, assets received with donor restrictions to he used in the neat fiscal year for operating purposes arc considered to he available for general expenditure spending as of May 31, 2025.

In addition to the financial assets available to meet general expenditures over the next 12 -months noted above, the chapter has other current assets and deferred revenue that vvill likely be converted to cash or available for general expenditures during the normal course of next year's operations. Such current assets include the chapter's program and thrift shop inventories and prepaid expenses.

As of May 31, 2025 the following financial assets could readily be made available within one year ofthe balance sheet date to meet general expenditures:

Cash and cash equivalents
Accounts receivable
Donor contributions restricted to a specific purpose
2025
469,197
Financial assets available for general expenditure
over next 12 months $ 469,197
See accompanying accountant's review report.
-15-

ASSISTANCE LEAGUE OF SAN LUIS OBISPO COUNTY

NOTES TO THE FINANCIAL STATEMENTS

NOTE H - FUNDRAISING EVENTS AND ACTIVITIES
The chapter conducts various fundraising events and activities to help fund current operations. The revenue and related expenses from such events and activities for the year ended May 31, 2025, were as follows:

Cost of Direct
Benefits to Other Net
Revenue Attendees Direct Costs Revenue
Warm Your Heart
Totals
NOTE I — IN -KIND CONTRIBUTIONS
116,009 S S (3,389) $ 112,620
116,009 S $ (3,389) $ 112,620
The chapter receives in -kind contributions for its thrift store operation and school -related programs. 'Mc thrift store in -kind contributed merchandise includes clothing and household supply items. School -related program in -kind contributions include dental supplies, clothing gift cards and educational books. The estimated value of the in -kind goods is based on estimated net -realizable values and are not restricted by donors. The thrift store inkind contributed merchandise revenue is reported under fundraising in the statement of activities and changes in net assets. Other in -kind cost values are arc initially recorded as inventory items, then allocated as distributed to in -kind program expense in the statement of functional expenses.

In -kind contributions for the year ended May 31, 2025 were as follows:
2025
Thrift store merchandise $ 368,706
Dental supplies -
Clothing gift cards 18,745
OSB supplies 29,500
Educational books 26,949
Total in -kind contributions $ 443,900

NOTE J - NET ASSETS RELEASED FROM RESTRICTIONS
Net assets were released from restrictions by incurring expenses in the amount of S52,442 that satisfied the restricted purpose during the year by the direction of the donor for the year ended May 31, 2025.

NOTE K - SUBSEQUENT EVENTS
Assistance League of San Luis Obispo County has evaluated events subsequent to May 31. 2025, to assess the need for potential recognition or disclosures in the financial statements. Such events were evaluated through the report date, the date these financial statements were available to be issued.

See accompanying accountant's review report.
-16-

February 4, 2026
Dear Assistance League of San Luis Obispo County,
assistance league
This letter s to confirm that Assistance League of San Luis Obispo County is registered with the Intemai Revenue Service as a 501(c)(3) under Group Exemption Number 4176. The parent (central) organization is National Assistance League®.

Parent and the subsidiary organizations are registered as follows:

Parent:

National Assistance League
7590 North Glenoaks Boulevard, Suite 155
Burbank, CA 91504
Subsidiary: Assistance League of San Luis Obispo County PO Box 14260
i Obis o CA 93406
The Internal Revenue Service recognizes Assistance League ct San Luis Obispo Cou.ty a subordinate organization. Therefore, Assistance League cf San Luis Obispo County can provide this letter to donors, along with the accompanying Internal Revenue Service Group Exemption Determination letter fry the parent organization, as verification of exemption status.

As such, Assistance League cf San Luis Obispo County may use and provide donors wth the enclosed Group Exemption Number 4176 and the chapters Federal Identification Number 770337378. Donors to Assistance League of San Lus Obispo County may deduct contributions to the chapter under the Group Exemption Number 4176 and the Federal Identification Number 770337378 as provided in Section 170 of the Internal Revenue Code. In addition, the chapter qualifes for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundaton under Section 509;a)i2).

Please keep this letter with other legal documents and;or in a safe deposit box. If you have further questions. please contact me at.

National Assistance League
7590 N Glenoaks Boulevard Suite 120
Burbank, CA 91504
or by phone at 818-846-3777 or by e-mail at
With regards.
alt zi*p llitjah
o �c
Judy Zulfrgar
Executive Director
National Assistance League
759 N Grennaks LBouteva'^...:'. to 111 CA 91504
818-846-3777 • .:,sistance...eauue.arg

Fiscal Year 2027 Outside Agency Request
Organizaon: CAPSLO, Energy Services
Requested Funding: $4,200
Previously Received Funding: Yes
Direct Beneﬁt to the City of Pismo Beach: Requested funds will beneﬁt the City of Pismo Beach by providing low-income and disabled residents with home repairs so they can stay safely intheir homes, gain increased accessibility throughout their homes, and live independent lives. Thes enhancements described above greatlyimprove quality of life and help seniors avoid living with their children or costly assisted living. Energy Services brings Pismo Beach homes up tohealth and safety standards, addresses building code violaons,constructs and installs handicapped access improvements, and removes architectural barriers.

In 2025, Energy Services provided 57 Pismo Beach households with Energy Services: 23 households received assistance with their ulity bills; 6households received weatherizaon services; 21 households received assistance with minor home repair with Area Agency on Aging, CountyCDBG, and Department of Energy funds. Seven home repair jobs were completed with City of Pismo Beach Funds.

Support Fiscal 2027 City Goals: CAPSLO’s Energy Services aligns with the City of Pismo Beach’s 2026 vision to “Provide a safe place” and goal of “Building on community strengthsto protect and enhance the City’s quality of life” by bringing residents’ homes up to health and safety codes and become more accessible. By addressing health and safety standards, building code violaons, handicapped access improvements, and architectural barriers, Minor Home Repair helps to migate falls, enables residents to remain safe and independent in their homes, and maintains the longevity and quality of homes and Pismo Beach neighborhoods.

Clients are ﬁrst interviewed to assess their needs; they can be cross-referred to other CAPSLO programs and resources in the community. Priority is given to clients who are severely disabled, lower income, or who do not have other resources or family members to assist them. Repairs will be carried out by Energy staﬀ who work under CAPSLO’s contractor’s license #623259 Priority of Needs: The needs of those we serve are greatly impacted by increasing inﬂaon, cost of housing, health care, and other necessies. Living on a ﬁxed income of Social Security, which Minor Home Repair clients do, exacerbates the ability to meet these needs. These issues are compounded by the ever-changing funding we receive to meet those needs, especially in light of recent federal changes.

Each of the programs we apply for have been impacted diﬀerently by these changes. At this point in me, we see the need for Senior Home Repair being the greatest and Health and Prevenon.

Program Descripon: CAPSLO operates the Minor Home Repair Program, which provides assistance with basic home repairs for lower income residents in San Luis Obispo County. The program targets low- income individuals, seniors, and disabled residents who lack suﬃcient resources to have repairs completed in their home. When screening clients in need several factors are considered, including health

and safety, disability, economic need, and age. Home repair services include installaon of accessibility, health,and safety, disability, economic need, and age. Home repair services include installaon of accessibility, health safety devices, such as wheelchair ramps and lis, grab bars, handrails, smoke alarms, carbon monoxide detectors, widening of entryways and hallways as well as handheld showerheads, minor plumbing, carpentry, electrical, and drywall. City of Pismo Beach funding will enable seniors to safely stay in their home.

Point of Contact: Elizabeth "Biz" Steinberg,

COMMUNITY ACTION PARTNERSHIP OF
SAN LUIS OBISPO COUNTY, INC.

REPORT ON EXAMINATION OF FINANCIAL STATEMENTS

AND ADDITIONAL INFORMATION

FOR THE YEAR ENDED
MARCH 31, 2025
(WITH COMPARATIVE TOTALS FOR 2024)

This page intentionally left blank.

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

REPORT ON EXAMINATION OF FINANCIAL STATEMENTS

AND ADDITIONAL INFORMATION
MARCH 31, 2025

TABLE OF CONTENTS
Page
Independent Auditor's Report 1

FINANCIAL STATEMENTS
Statement of Financial Position 4
Statement of Activities 5
Combining Statement of Revenue and Expense by Functional Program 6 Statement of Cash Flows 7
Notes to Financial Statements 8

ADDITIONAL INFORMATION
Schedule of Expenditures of Federal Awards 21
Notes to Schedule of Expenditures of Federal Awards 23
Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 24 Independent Auditor's Report on Compliance for Each Major Federal Program and on Internal Control Over Compliance Required by the Uniform Guidance 26 Supplemental Schedules:

Statements of Revenue and Expense:

Department of Community Services and Development —
CSBG 29
Department of Community Services and Development —
CSBG Discretionary Award for 4/1/24-3/31/25 30
Head Start/Early Head Start Programs — San Luis Obispo County 31 Department of Health and Human Services —
Early Head Start Child Care Partnership Program 32
Head Start/Early Head Start Program — San Diego County 33 Department of Health and Human Services —
Head Start/Early Head Start Programs — Monterey County 34

Page
Department of Health and Human Services —
Head Start/Early Head Start Programs — Monterey County 35 Department of Health and Human Services —
Migrant and Seasonal Head Start/Early Head Start 36
Department of Health and Human Services —
Migrant and Seasonal Early Head Start Child Care Partnership Program 37 Essential Access Health —
Federal Title X — Family Planning — #778-5320-2456-200-22.3-24-25 38 State of California Department of Health Services —
Family Planning and Clinical Program: F -PACT 39
San Luis Obispo County —
Federal Emergency Management Agency/Emergency Food and
Shelter Program (FEMA/EFSP) 40
U.S. Department of Veterans Affairs —
Supportive Services for Veteran Families (SSVF) #018 -CA -358 41 Area Agency on Aging CAA# 25B12A — San Luis Obispo —
Home Repair Services 42
Area Agency on Aging CAA# 25B12B — Santa Maria —
Home Repair Services 43
Area Agency on Aging CAA# 25B12C —
Adult Day Services IIIB Funding 44
Area Agency on Aging CAA# 24R12A — San Luis Obispo —
ARP Home Repair Services 45
Area Agency on Aging CAA# 24R12B — Santa Maria —
ARP Home Repair Services 46
Area Agency on Aging CAA# 24R12C —
Adult Day Services AAA IIIB ARPA-HR1319 Funding 47
Area Agency on Aging CAA# 24B12A — San Luis Obispo —
Home Repair Services 48
Area Agency on Aging CAA# 24B12B — Santa Maria —
Home Repair Services 49
Area Agency on Aging CAA# 24B12C —
Adult Day Services IIIB Funding 50
Area Agency on Aging #24B12X — San Luis Obispo —
OARR — Dignity at Home Fall Prevention 51
Area Agency on Aging #24B12Z — Santa Maria —
OARR — Dignity at Home Fall Prevention 52

Page
Area Agency on Aging CAA# 24M12A — San Luis Obispo
Mello-Garlund Older Californias Act Minor Home Repair 53 Area Agency on Aging CAA# 24B12B — Santa Maria
Mello-Garlund Older Californias Act Minor Home Repair 54 Department of Community Services and Development —
Department of Energy (DOE) —
Weatherization Assistance Program (WAP) 55
Department of Community Services and Development —
Department of Energy (DOE) —
Bipartisan Infrastructure Law (BIL) —
Weatherization Assistance Program (WAP) 56
Department of Community Services and Development —
SLIHEAP: Energy Crisis Intervention Program (ECIP) —
Supplemental Home Energy Assistance Program (SHEAP) 57
Department of Community Services and Development —
SLIHEAP: Energy Crisis Intervention Program (ECIP) —
Supplemental Home Energy Assistance Program (SHEAP) 58
Department of Community Services and Development —
LIHEAP Emergency Supplemental: Weatherization 59
Department of Community Services and Development —
LIHEAP Emergency Supplemental: Energy Crisis Intervention Program (ECIP) / Assurance 16 / Home Energy Assistance Program (HEAP) 60 Department of Community Services and Development —
LIHEAP: Weatherization 61
Department of Community Services and Development —
LIHEAP: Energy Crisis Intervention Program (ECIP) / Assurance 16 / Home Energy Assistance Program (HEAP) 62
Department of Community Services and Development —
LIHEAP: Weatherization 63
Department of Community Services and Development —
LIHEAP: Energy Crisis Intervention Program (ECIP) / Assurance 16 / Home Energy Assistance Program (HEAP) 64
Department of Community Services and Development —
LIHEAP: Weatherization 65
Department of Community Services and Development —
LIHEAP: Energy Crisis Intervention Program (ECIP) I Assurance 16 I Home Energy Assistance Program (HEAP) 66

Schedules of Expenditures for State Funded Child Care Programs:

Schedule of Expenditures for State Funded Child Care Programs 67 Resource and Referral Programs 68
Alternative Payment Programs 69
Child Care Resource Connection — Other Programs 70
State Migrant Programs 71
Center -Based and Family Child Care (FCC) Programs 72
SCHEDULE OF FINDINGS AND QUESTIONED COSTS 73

BROWN

ARMSTRONG
(.1.k11111:1) PUBLIC ACCOUNTANTS
www.ba.cpa
661-324-4971

INDEPENDENT AUDITOR'S REPORT
Board of Directors
Community Action Partnership of
San Luis Obispo County, Inc.

San Luis Obispo, California
Report on the Audit of the Financial Statements
Opinion
We have audited the accompanying financial statements of Community Action Partnership of San Luis Obispo County, Inc. (the Agency) (a nonprofit organization), which comprise the statement of financial position as of March 31, 2025; the related statement of activities, combining statement of revenue and expense by functional program, and statement of cash flows for the year then ended; and the related notes to the financial statements.

In our opinion, the financial statements present fairly, in all material respects, the financial position of the Agency as of March 31, 2025, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Agency and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Agency's ability to continue as a going concern within one year after the date that the financial statements are available to be issued. 1 BAKERSFI ELD
4200 Truxiun Avenue, Suite 300
Bakersfield, CA 93309
661-324-4971
FRESNO
10 lower Park Place East, Suite 208
Fresno. CA 93720
559-476-3592

STOCKTON
2423 West March Lane, Suite 202
Stockton, CA 95207
209.451.4833
ru.cl;r!Rrn,f•,P, nu 110NA-CnnJw-v i rnm6.rg (Avnagipi Sant dna A¢.tIaiR y Oh -Amoral. l.rwr..JCoei5ni Proiqrc .i.rmmM1am

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 auditing standards generally accepted in the United States of America and Govemment 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 auditing standards generally accepted in the United States of America 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 Agency'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 Agency'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 intemal 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 statements of revenue and expense and schedules of expenditures for state funded childcare programs are presented for purposes of additional analysis and are not a required part of the financial statements. The accompanying schedule of expenditures of federal awards, as required by Title 2 U.S.

Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the statements of revenue and expense, schedules of expenditures for state funded child care programs, and schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the financial statements as a whole.
2 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated September 25, 2025, on our consideration of the Agency'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 Agency'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 Agency's internal control over financial reporting and compliance.

Report on Summarized Comparative Information
We have audited the financial statements of the Agency as of March 31, 2024, and expressed an unmodified opinion on those financial statements in our report dated September 26, 2024. In our opinion, the summarized comparative information presented herein as of and for the year ended March 31, 2024, is consistent, in all material respects, with the audited financial statements from which it has been derived.

BROWN ARMSTRONG

ACCOUNTANCY CORPORATION
eriaen 411407
Bakersfield, California
September 25, 2025
3 This page intentionally left blank.

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF FINANCIAL POSITION
MARCH 31, 2025
(WITH COMPARATIVE TOTALS FOR 2024)
ASSETS

CURRENT ASSETS
Cash and Cash Equivalents
Grants and Accounts Receivable
Inventory (Note E)
Prepaid Expenses

TOTAL CURRENT ASSETS
Without
Donor With Donor
Restrictions Restrictions
$ 25,543,444 $ -
11,593,878 34,668
83,979
217,511
37,438,812 34,668

NON -CURRENT ASSETS
Operating Lease Right -of -Use Assets, Net (Note M) 3,560,992 Property and Equipment, Net (Note F) 20,263,568
Deposits 96,214

TOTAL NON -CURRENT ASSETS

TOTAL ASSETS

LIABILITIES AND NET ASSETS

CURRENT LIABILITIES
Line of Credit (Note G)
Current Portion - Notes Payable
Current Portion - Operating Lease Liability (Note M)
Accounts Payable and Accrued Liabilities
California Department of Education/Social
Services Reserves
Unearned Deferred Income

TOTAL CURRENT LIABILITIES

NOTES PAYABLE
OPERATING LEASE LIABILITY (Note M)
NET ASSETS (Note C)

TOTAL LIABILITIES AND NET ASSETS
23,920,774
$ 61,359,586
Total All Funds
2025
$ 25,543,444
11,628,546
83,979
217,511
2024
$ 14,742,006
16,243,645
69,429
289,204
37,473,480 31,344,284
3,560,992 2,833,482
20,263,568 18,699,765
96,214 95,063
23,920,774 21,628,310
$ 34,668 $ 61,394,254 $ 52,972,594
$ 20,000 $
1,833,982
6,647,767
3,212,013
24,915,890
36,629,652
1,839,602
22,890,332 34,668
$ 61,359,586
$ 20,000
1,833,982
6,647,767
3,212,013
24,915,890
36,629,652
1,839,602
22,925,000
45,937
1,275,707
7,158,463
2,194,001
19,440,334
30,114,442
544,335
1,578,064
20,735,753
$ 34,668 $ 61,394,254 $ 52,972,594
See Notes to Financial Statements.
4 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED MARCH 31, 2025
(WITH COMPARATIVE TOTALS FOR 2024)

REVENUE AND SUPPORT
Federal Grants and Contracts
State Revenue
City and County Revenue
Corporate and Foundation Revenue
Participant Support
Donations and Fundraising
Other Income, Including Interest
In -Kind Revenue
Net Assets Released from Donor
Restrictions (Note D)
Satisfaction of Program Restrictions
Total Revenue and Support

EXPENDITURES
General Fund
Community Services Block Grant and
Administration
Head Start and Early Head Start
Migrant and Seasonal Head Start
State Child Development Programs
Child Care Resource and Referral
Child Care Food Programs
Health and Prevention Services
Housing Support, Sheltering, and
Veterans Services
Energy Conservation Programs
Family Support Services
Without
Donor With Donor
Restrictions Restrictions
$ 80,091,175 $
36,674,654
7,557,980
1,850,897
105,338
842,532
448,007
9,208,271
34,668
18,391 (18,391)
136,797,245 16,277
1,000,434
345,895
29,705,260
50,944,520
14,672,535
21,029,321
2,323,642
3,294,367
7,916,101
3,517,870
1,965,092
Total Expenditures 136,715,037

CHANGE IN NET ASSETS

ADJUSTMENTS TO NET ASSETS
Changes in Property, Equipment, and
Other Net Assets
Changes in Operating Lease Liability (Note M)
NET ASSETS, Beginning of the Year
NET ASSETS, End of the Year
82,208 16,277
2,183,065
(92,303)
20,717,362
18,391
$ 22,890,332 $ 34,668
Total All Funds
2025
$ 80,091,175
36,709,322
7,557,980
1,850,897
105,338
842,532
448,007
9,208,271
136,813,522
2024
$ 67,837,681
34,497,995
7,634,793
2,760,675
83,315
1,010,842
427,967
6,774,212
121,027,480
1,000,434 110,378
345,895 315,034
29,705,260 24,494,817
50,944,520 41,985,287
14,672,535 13,558,177
21,029,321 21,292,682
2,323,642 2,321,704
3,294,367 3,298,052
7,916,101 8,320,161
3,517,870 3,071,171
1,965,092 2,060,354
136,715,037 120,827,817
98,485
199,663
2,183,065 1,565,392
(92,303) (3,396)
20,735,753 18,974,094
$ 22,925,000
$ 20,735,753
See Notes to Financial Statements.
5 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

COMBINING STATEMENT OF REVENUE AND EXPENSE BY FUNCTIONAL PROGRAM FOR THE YEAR ENDED MARCH 31, 2025
Housing
Head Start Migrant and State Child Child Care Child Care Health and Support, Energy Family General CSBG and and Early Seasonal Development Resource and Food Prevention Sheltering, Conservation Support Fund Administration Head Start Head Start Programs Referral Programs Services and Veterans Programs Services Total All Funds

REVENUE
Federal Grants and Contracts $
State Revenue
City and County
Participant Support
Corporate and Foundation
Donations and Fundraising
Other Income, Including Interest
In -Kind Revenue

TOTAL REVENUE
$ 345,895 $ 26,173,042 $ 45,879,025 $ - $ - $2,323,642 $ 180,000 $ 2,745,725 $ 2,220,738 $ 223,108 $ 80,091,175 14,476,653 18,339,201 2,412,334 999,442 180,321 301,370 36,709,322 48,348 15,059 2,581,352 705,081 2,419,632 493,370 1,295,138 7,557,980 - - 7,539 4,015 10,850 82,934 105,338
676,524 - - - 24,711 871,827 274,150 3,685 1,850,897
229,475 6,000 11,715 576,546 1,120 17,675 842,532
108,055 - 188,344 98,753 20,260 244 32,351 - 448,007
3,483,870 5,050,436 350,591 282,192 41,182 9,208,271
1,014,053 345,895 29,705,260 50,944,520 14,672,535 21,029,321 2,323,642 3,364,951 7,964,008 3,484,244 1,965,092 136,813,522

EXPENDITURES
Personnel Costs 93,159 4,679,961 11,396,276 17,360,141 6,825,322 1,859,281 194,782 1,621,042 3,135,654 1,434,656 1,023,500 49,623,775 Employee Benefits 55,105 1,496,676 3,956,927 5,539,937 2,212,705 571,707 72,180 420,852 1,048,996 514,151 323,901 16,213,136 Volunteer Services In -Kind - - 1,170,156 3,053,071 - - - - 322,585 - 3,267 4,549,079 Service Provider Payments 50 - 988,218 6,680,756 1,402,421 16,468,474 904,764 7,075 1,641,360 21,873 51,038 28,166,028 Consultants, Legal, and Audit 740,040 694,116 1,560,036 121,775 23,268 16,608 9,106 40,597 127,117 10,990 108,043 3,451,695 Subcontractors In -Kind - 1,765,621 1,249,604 - - - 282,192 3,297,417 Materials and Supplies 22,874 271,403 1,513,570 2,006,173 1,084,184 105,235 890,509 127,016 344,058 668,976 69,208 7,103,205 Travel and Transportation 3,144 116,309 375,084 898,502 93,105 16,108 22,046 34,391 83,452 106,618 42,972 1,791,732 Repairs and Maintenance 21,274 523,685 518,957 949,146 586,701 137,406 52,469 69,824 140,870 57,625 31,182 3,089,139 Training and Seminars 1,468 124,171 239,835 262,592 22,308 30,041 3,059 7,131 11,406 800 11,143 713,953 Rent 257,352 1,132,515 766,951 380,081 151,579 12,860 5,430 103,459 67,957 69,067 2,947,251 Space In -Kind - 513,186 697,611 - - - - - 36,633 1,247,429 Utilities and Telephone 124,263 326,157 559,729 333,889 40,493 23,932 49,375 136,168 23,437 39,509 1,656,953 Insurance 169,405 161,866 273,261 77,558 7,449 3,561 39,600 68,586 28,566 2,138 831,990 Capital Purchases 1,940,335 307,426 431,023 10,369 23,000 6,837 157,667 - 2,876,656 Human Resource Support Costs 30,392 370,370 180,889 296,728 90,144 31,842 3,390 10,315 17,377 9,985 9,100 1,050,530 Medical and Participant Costs - - 99,190 195,991 32,389 - - 531,493 670 - - 859,734 Postage, Printing, and Other 11,275 78,495 32,941 90,042 22,510 25,771 4,586 43,157 20,001 45,354 2,202 376,334 Other In -Kind - - 34,907 50,151 - - - 28,005 - 1,282 114,346 Interest and Depreciation 2,153 - - 39,648 2,646 5,411 - 49,858 Delegate Agency Services - - - 6,704,797 - - - - - - - 6,704,797 Indirect Expense 19,501 (8,560,312) 1,798,597 2,880,138 1,054,927 1,556,959 103,398 240,584 526,022 239,279 140,907

TOTAL EXPENDITURES
1,000,434 345,895
CHANGE IN NET ASSETS $ 13,619
29,705,260 50,944,520 14,672,535 21,029,321 2,323,642 3,294,367 7,916,101 See Notes to Financial Statements.
6 3,517,870 1,965,092 136, 715, 0 37
$ 70,585 $ 47,907 $ (33,626)
$ 98,485

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COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED MARCH 31, 2025
(WITH COMPARATIVE TOTALS FOR 2024)
Without Total All Funds
Donor With Donor
Restrictions Restrictions 2025 2024
Cash Flows From Operating Activities
Change in net assets
Adjustments to reconcile change in net assets
to net cash provided by operating activities:

Depreciation
Changes in assets and liabilities:
(Increase) decrease in assets:

Grants and accounts receivable
Inventory
Prepaid expenses
Deposits
Increase (decrease) in liabilities:

Accounts payable and accrued liabilities
California Department of Education reserves
Unearned deferred income
$ 82,208 $ 16,277 $ 98,485 $ 199,663
49,096
49,096 40,420
4,631,376 (16,277) 4,615,099 (732,363)
(14,550) (14,550) (10,405)
71,693 71,693 (53,875)
(1,151) (1,151) 215
(510,696) (510,696) (107,862)
1,018,012 1,018,012
5,475,556 5,475,556 2,860,212
Net cash provided by operating activities 10,801,544
Cash Flows From Investing Activities
Asset purchases, less retirements
Assets charged to restricted net assets
(10,485)
Net cash used in investing activities (10,485)
Cash Flows From Financing Activities
Proceeds received from line of credit
Payments made on line of credit, less interest of
$626 and $1,104, respectively
Payments made on notes payable, less
interest of $41,169 and $63,367, respectively
20,000
(9,621)
Net cash provided by (used in) financing activities 10,379 Net increase in cash and
cash equivalents 10,801,438
Cash and Cash Equivalents:

Beginning of Year
End of Year

10.801.544 2.196.005
(10,485) (59,908)
(10,485) (59,908)
20,000
- (37,500)
(9,621) (51,924)
10,379 (89,424)
10,801,438 2,046,673
14,742,006 14,742,006 12,695,333
$ 25,543,444 $ - $ 25,543,444 $ 14,742,006
Supplemental Information
Interest paid $ 41,795 $ 64,471
Non -cash items: in -kind donations received $ 9,208,271 $ 6,774,212 See Notes to Financial Statements.
7 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED MARCH 31, 2025

NOTE A - MAJOR PROGRAM ACTIVITIES
Community Action Partnership of San Luis Obispo County, Inc., (the Agency) was founded as a nonprofit public benefit corporation in December 1965. The Agency was organized for the purpose of directing available public and private resources for a coordinated effort in the prevention of poverty and the circumstances that perpetuate it. The Agency is primarily funded from federal, state, and local resources.

General Fund
The General Fund accommodates a small number of activities that foster community awareness and has unrestricted activities which support the charitable purposes of the Agency.

Administration and Community Services Block Grant
Administration contains all indirect costs that are charged out to programs based on the Agency's approved indirect cost rate from the United States Department of Health and Human Services. It also separately accounts for the Community Services Block Grant (CSBG) funds that support both program and administrative activities.

Head Start, Early Head Start, and Early Head Start Child Care Partnership Programs The Head Start and Early Head Start Programs operate in San Luis Obispo, Kern, San Diego, and Monterey counties, funded to serve 438 Head Start and 332 Early Head Start income -eligible and at -risk children, pregnant women, and families in a comprehensive program responding to their emotional, social, health, and nutritional needs. In 2024, the program applied for a no -cost reduction in the number of children to be served. It was approved for a 38% reduction in children, from a required total of 1,242 to 770 children. Savings from this reduction were reprogrammed to salaries and benefits for the staff in order to retain staff and stay competitive and to support higher costs in operating facilities. Through community participation, staff development, and family involvement, the Agency's goal is to provide children with a successful beginning, leading to a better future, and help parents move toward self- sufficiency.

The Early Head Start Child Care Partnership grant operates in San Luis Obispo and Kern counties. The funds provide for collaborative relationships with local partners to deliver comprehensive child care services to 140 additional Early Head Start children birth to three years old and pregnant women in disadvantaged communities within these counties. The program also was granted a no -cost reduction of 15% in children to be served, from 164 to 140.

Migrant and Seasonal Head Start (MSHS) and Migrant Early Head Start Child Care Partnership Programs The MSHS Programs provide low-income migrant and seasonal farmworker families with programs that are funded to serve 1,937 children, including 335 served in Fresno County by our delegate agency. The high -quality, comprehensive child development programs serve from pre -natal stages to five years of age and operate in the nine California counties of Fresno, Kern, Monterey, Orange, San Benito, San Joaquin, San Luis Obispo, Santa Barbara, and Ventura. Full -day services are provided in center -based and family child care options that operate five days per week for 7-8 months during peak agricultural periods. The program applied for a no -cost reduction in the number of children to be served. It was approved for a 26% reduction in children, from a required total of 2,610 to 1,937 children. Savings from this reduction were reprogrammed to salaries and benefits for the staff in order to retain staff and stay competitive and to support higher costs in operating facilities.

The Migrant Early Head Start Child Care Partnership grant operates in Kern and Ventura counties. This grant provides funding to enable the Agency to meet the unique needs of 70 migrant at -risk children and pregnant moms who work in the agricultural fields throughout the two -county service area. 8 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED MARCH 31, 2025
NOTE A - MAJOR PROGRAM ACTIVITIES (Continued)
State Child Development Procrams
The program provides high -quality, full and part -day child care for approximately 2,077 children, birth through five years of age, in 8 counties: San Luis Obispo, Monterey, San Joaquin, San Diego, Ventura, Santa Barbara, Kern, and Fresno. Families typically pay a fee for services provided based on their income and an established sliding scale.

Child Care Resource Connection (CCRC)
The Agency's Child Care Resource Connection (CCRC) helps parents and community members find child care through the Resource and Referral Program. The Alternative Payment Program provides eligible parents/caretakers with financial assistance to offset child care costs to pursue job training, employment, or further their education. The program served 2,200 children from 1,395 families and also offered training and licensing assistance to those who wanted to become child care providers. A Toy and Resource Lending Library is open to the public and serves to connect families with local and state resources dedicated to creating a safe environment for all children.

Child Care Food Procrams
The programs provide healthy meals to children eligible to participate in the Child Care Food Program administered by the California Department of Social Services. Approximately 397,407 meals/snacks were served to children in centers in San Luis Obispo County and in our outlying service areas extending from San Diego County in the south to San Joaquin County in the north. Additionally 451,962 meals were served to children enrolled in child care through the CCRC program for a total of 849,369 meals.

Health and Prevention Services Programs
The programs provide reproductive health care medical services, education, and advocacy. The focus is on prevention: age -appropriate sexuality education for county school districts, youth development, free to low-cost reproductive health care services including teen peer clinics, and menopausal services, as well as the removal of gang and anti -social tattoos.

The two clinics, located in the cities of San Luis Obispo and Arroyo Grande, served 6,858 unduplicated clients. The tattoo removal program located at the Arroyo Grande Clinic served 80 clients. The program has broadened access by offering mobile clinic health and prevention services, throughout San Luis Obispo and Northern Santa Barbara Counties, serving a total of 187 unique individuals in over 287 visits.

The Teen Wellness programs served 3,215 individuals in partnership with school districts throughout San Luis Obispo and Santa Barbara Counties to provide the education and tools necessary to empower youth to take action for their health regarding health education, mental health, and domestic and sexual violence.

Shelterinc and Veterans Services Procrams
Through the Coordinated Entry Program, staff worked to assess client needs and provide referrals to assist in securing available public resources for 1,770 clients. Case managers worked with clients to stabilize income and/or obtain permanent housing or housing support. Outreach received a total of 4,659 contacts. A total of 270 households were successfully housed. 9 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED MARCH 31, 2025
NOTE A - MAJOR PROGRAM ACTIVITIES (Continued)
Shelterinc and Veterans Services Procrams (Continued)
Homeless Service programs shelter, feed, and offer an array of services to those facing a housing crisis throughout San Luis Obispo County, with the goal of helping individuals achieve stability and self- sufficiency. At 40 Prado Homeless Services Center volunteers are recruited and utilized in a variety of capacities to support shelter services. 39,650 total shelter nights were provided through our evening program. The Agency also provided a safe parking program operated seven days a week and a seasonal warming station. A total of 81,552 breakfasts and dinners were provided.

Additional services include a 10 -bed recuperative care program as well as day sheltering, laundry services, mental health counseling, alcohol/narcotics anonymous (AA/NA) groups, a pet kennel, and access to social services for approximately 137 individuals daily. Community Health Centers of the Central Coast are also offering primary care services 4 days a week on -site.

Veterans Programs include the Supportive Services for Veteran Families program (SSVF). SSVF provides eligible veteran families, who are either homeless or very low-income, with outreach, case management, and assistance in obtaining Veterans Administration (VA) and other benefits to acquire permanent housing on a sustainable basis. This may include transportation and move in costs to support retention of housing.

A total of 177 individuals were served representing 139 households. Additionally, 110 individuals were housed.

Energy Conservation Procrams
The Energy Conservation Programs offer free energy saving home improvements and minor home repairs to qualified lower -income households.

Programs funded by PG&E provided 529 households with basic weatherization services in San Luis Obispo, Santa Cruz, Santa Barbara, and Monterey counties. The Low -Income Home Energy Assistance Program (LIHEAP) and the Department of Energy (DOE) Weatherization Assistance Program assisted 373 households with weatherization services, heating and cooling, and water heater replacements. These programs cut monthly bills through the installation of weather-stripping, insulation, and efficient lighting.

The Home Energy Assistance Program (HEAP) program assisted 1,006 qualified households with payment of their utilities. Minor repairs, including handicap access, were performed for 727 households through funding provided by the Area Agency on Aging and the Community Development Block Grant's Home Repair Programs.

Family and Community Support Services
Family and Community Support Services programs include Direct Services and Services Affirming Family Empowerment (SAFE). These contracts assist families to meet their basic needs to achieve a stable, safe home environment and sustain self-sufficiency. A range of services are provided to minimize family stressors, ensure child safety, and support family well-being. A total of 867 families were served by these programs.

The Adult Day Care program offers a licensed, social model day care program in North San Luis Obispo County that accommodates 15 to 20 adults daily. The program provides a safe and stimulating environment for frail elderly adults who may have significant memory loss or dementia. The center operates five days per week and is designed to meet the needs of working families. A full, hot lunch is served daily, and paid staff and volunteers provide care and activities. 10 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED MARCH 31, 2025

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accrual Basis of Accountinc
The accounting records of the Agency are maintained on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America.

Fund Accountinc
To ensure observance of restrictions placed on the use of resources available, the Agency accounts are maintained in accordance with the principles of fund accounting. Fund accounting calls for resources for the various programs to be classified for accounting and reporting purposes according to the activities and objectives specified by donors and grantors. Separate accounts are maintained for each fund.

Accountinc in Accordance with Financial Accountinc Standards Board Accountinc Standards Codification (ASC) Topic 958-205, Topic 605, and Topic 606
The Agency reports contributions of cash and other assets as net assets with donor restrictions if received with donor stipulations that limit the use of the asset contributed. When a stipulated time restriction or purpose restriction is met, net assets with donor restrictions are reclassified to net assets without donor restrictions and reported in the statement of activities as net assets released from donor restrictions.

Net Assets Without Donor Restrictions
These include net asset balances that are not subject to donor -imposed restrictions and may be expended for any purpose in performing the primary objectives of the Agency.

Net Assets With Donor Restrictions
These include net asset balances that are subject to stipulations imposed by donors and grantors. Some donor restrictions are temporary in nature; those restrictions will be met by actions of the Agency or by the passage of time.

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, liabilities, net assets, and revenues and expenses for the reporting period.

Actual results could differ from those estimates.

Fair Values of Financial Instruments
The following methods and assumptions were used to estimate the fair value of financial instruments:

Cash and cash equivalents: The carrying amount reported in the statement of financial position for cash and cash equivalents approximates its fair value.

Accounts receivable and accounts payable: The carrying amounts of accounts receivable and accounts payable in the statement of financial position approximate fair value.

Notes payable: The carrying value of the Agency's debt approximates fair value because of the variable nature of market interest rates.
11 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED MARCH 31, 2025
NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Concentrations of Credit Risk
Financial instruments that potentially subject the Agency to concentrations of credit risk consist principally of uninsured cash balances. The Agency places its cash deposits with quality financial institutions. The Agency maintains its cash balances in interest bearing accounts. The uninsured balance at March 31, 2025, was $413,546. The Agency's participates in the Intra-Fi Certificate of Deposit Account Registry Service (CDARS) money market program. This program provides FDIC protection for a significant portion of the cash in excess of the bank's FDIC limits of $250,000. On March 31, 2025, $24,474,750 was invested in this program and fully FDIC insured. Additionally, there was $4,013,364 in funds invested in low -risk U.S. treasury securities.

Concentration of Revenue Sources
During the year ended March 31, 2025, the Agency had two major revenue sources that accounted for approximately 77% of the total Agency revenue. The U.S. Department of Health and Human Services accounted for approximately 61 %, while the State of California funded childcare programs accounted for approximately 16% of the total revenue.

Cash and Cash Equivalents
Cash is defined as cash in demand deposit accounts as well as cash on hand. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and investments so near their maturity that the risk of changes in value due to changes in interest rates is negligible. These are generally investments with maturity dates within three months of their acquisition date. Not included as cash equivalents are funds restricted as to their use, regardless of liquidity or the maturity dates of investments.

Inventory
Inventory is stated in the accompanying financial statements at the lower of cost, first -in, first -out basis, or market.

Property and Equipment
As shown in Note F, property and equipment are stated at cost. Depreciation is computed on the straight-line method over the estimated useful lives of the respective assets. Leasehold improvements are stated at cost, and amortized by the straight-line method over the estimated useful life or remaining term of lease, whichever is less.

The Agency reports gifts of land, buildings, and equipment as unrestricted support unless explicit donor stipulations specify how the donated assets must be used. Gifts of long-lived assets with explicit restrictions that specify how the assets are to be used and gifts of cash or other assets that must be used to acquire long-lived assets are reported as restricted support. Absent explicit donor stipulations about how long those long-lived assets must be maintained, the Agency reports expirations of donor restrictions when the donated or acquired long-lived assets are placed in service.

The Agency capitalizes all asset purchases of $5,000 or more that have a useful life of at least two years.

Assets purchased with grant funds, which are expensed in the period acquired, are recorded in the accompanying statement of financial position as an asset, with a corresponding entry to net assets. In order to reflect the decrease in value over the life of these assets, depreciation is charged directly to net assets annually.
12 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED MARCH 31, 2025
NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Leases
The Agency adopted Accounting Standards Update (ASU) No. 2016-02, Leases (Topic 842), on January 1, 2022, using the modified retrospective transition method by applying the lease standard to the existing leases as of the initial date of adoption and not restating the prior year. The Agency recognizes a right -of - use (ROU) asset and a lease liability within its statement of financial position for leases with terms greater than 12 months and are material. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation of the Agency to make lease payments arising from the lease. Some leases have an option to extend, which is included in the lease terms when it is reasonably certain that the Agency will exercise that option.

The initial measurement of the lease liability is determined using the present value of lease payments not yet paid and an incremental borrowing rate which approximates the rate at which the Agency would borrow, on a collateralized basis. This rate varies by lease.

Operating leases are included in operating ROU assets — net, current operating lease liabilities, and long- term lease liabilities in the statement of financial position. The adoption of the new lease standard resulted in recognition of total ROU assets — net of $3,560,992 and total lease liabilities of $3,673,584 as of March 31, 2025.

Lease payments made with grant funds, which are expensed in the month of payment, are recorded in the accompanying statement of activities as an expense. Variance between the current year lease expense and the change in the lease liability amounts are reflected as an adjustment to net assets.

Vacation Policy
Vacation benefits are accrued on a quarterly basis. The maximum carryover of unused vacation hours varies from 240 to 320 hours depending on the length of employee service. Seasonal staff are paid out vacation pay in full annually upon furlough. Employees are also allowed an annual election of a specific number of vacation hours to be paid out in the following calendar year-end.

Sick Leave
For introductory, regular, and limited term employees, both full and part time, sick leave accrues monthly up to a maximum of 280 hours. An additional 5 days is also granted based on State of California requirements. Employees have the option to convert up to a maximum of 5 work days of unused sick leave to vacation days each year.

Allocation of Expenses
Administrative expenses are charged to operating programs through an approved indirect cost rate, currently at 8%, applied for annually to the U.S. Department of Health and Human Services.

Revenue Recocnition
The Agency records revenue when it is earned in accordance with generally accepted accounting principles. Grant and contract revenue is recognized as services are provided. Contributions are recorded when received, and in -kind contributions at fair value when received. Payments collected before services are provided are recorded as deferred revenue until the services are delivered. 13 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED MARCH 31, 2025
NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Donated Materials and Services
Donated materials and services are reflected as contributions in the accompanying financial statements at their fair market value if such services would have been purchased if not provided by donation.

Contributions generally include volunteer services, contractors, rent, and supplies. Total in -kind contributions for the year ended March 31, 2025, were $9,208,271.

Summarized Financial Information for 2024
The financial statements include certain prior year summarized comparative information in total but not by net asset class. Such information does not include sufficient detail to constitute a presentation in conformity with accounting principles generally accepted in the United States of America. Accordingly, such information should be read in conjunction with the Agency's financial statements for the year ended March 31, 2024, from which the summarized information was derived.

NOTE C — NET ASSETS WITH DONOR RESTRICTIONS
Net assets with donor restrictions are part of the net assets of the Agency resulting from contributions and other inflows of assets whose use by the Agency is limited by donor -imposed stipulations that either expire by passage of time or can be fulfilled and removed by actions of the Agency pursuant to those stipulations. At March 31, 2025, net assets with donor restrictions consisted of the following:

California Department of Social Services Programs:

Materials and Supplies
Infant/Toddler
CHST - 1049
CCIP - 1049

NOTE D - NET ASSETS RELEASED FROM DONOR RESTRICTIONS
$ 5,602
29,066
$ 34,668
Net assets were released from donor restrictions by incurring expenses satisfying the restricted purposes or by occurrence of other events specified by donors. For the year ended March 31, 2025, the following net assets were released from donor restrictions:

California Department of Social Services Programs:

Materials and Supplies
Infant/Toddler
CHST - 1049
CCIP - 1049
$ 6,366
12,025
$ 18,391
14 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED MARCH 31, 2025
NOTE E — INVENTORY
Inventory at March 31, 2025, consisted of the following:

Energy and Weatherization Materials
Office and General Supplies
NOTE F — PROPERTY AND EQUIPMENT
At March 31, 2025, property and equipment consisted of the following:

Accumulated Net Book
Depreciation Value
Office Furniture and Equipment
Automobiles, Trucks, and Buses
Buildings and Improvements
Land
Cost
$ 73,646
10,333
S 83,979
$ 5,192,980 $ 4,111,842 $ 1,081,138
5,853,392 3,977,305 1,876,087
29,417,194 16,904,932 12,512,262
40,463,566
24,994,079 15,469,487
4,794,081 4,794,081
Total Property and Equipment $ 45,257,647 $ 24,994.079 $ 20.263,568 Of the $1,310,294 total depreciation for the fiscal year, $49,096 was expensed and $1,261,198 was charged directly to the property and equipment net assets.

NOTE G — LINE OF CREDIT
During the year, the Agency had access to a line of credit as follows:

Lender 1: Bank of the Sierra, $1,000,000 revolving line of credit available for daily operations.

Interest Rate: Wall Street Journal prime rate plus 0.25 percentage points over the index rate. The prime rate was adjusted in December 2024 to 7.5%.

Secured by:

Unrestricted inventory, chattel paper, accounts, equipment, a deed of trust on a property in Arroyo Grande, California, and general intangibles. Minimum payments are equal to the interest charged on the outstanding balance for the preceding 31 days.

Maturity Date: Original note matured December 3, 2022, but a three-year renewal was granted by the Bank in April 2023. As of March 31, 2025, there was a balance due on the line of credit of $20,000.
15 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED MARCH 31, 2025

NOTE H - INCOME TAXES
In compliance with federal tax laws, the Agency is recognized as a tax-exempt organization under section 501(c)(3) of the Internal Revenue Code and also holds tax-exempt status with the California Franchise Tax Board.

NOTE I — EMPLOYEE BENEFIT PLANS
Defined Contribution Plan
The Agency maintains a defined contributory retirement plan available for its employees which allows participants to make tax deferred investment contributions. The plan qualifies under the provisions of Section 403(b) of the Internal Revenue Code of 1954, as amended. Total employer cash contributions made by the Agency to the plan for the year ended March 31, 2025, were $2,049,007, an average of 4% of total salaries and wages.

Cafeteria Plan
The Agency maintains a non-discriminatory Internal Revenue Code Section 125 Cafeteria Plan for all employees. Under the plan, an employee may pay for family member health insurance, child care, medical expenses, or employee sponsored insurance. These supplemental payments are pre-tax dollars and not subject to employment or income taxes.

NOTE J — TRANSFERS
Transfers represent the recordation of assets expensed in the current period in accordance with the grantor's terms and conditions. When the Board of Directors deems it appropriate, transfers are also made from unrestricted funds to cover the current year deficits of restricted operating programs.

NOTE K — LIQUIDITY
As of March 31, 2025, the following schedule shows financial assets held by the Agency and the amounts of those assets that could readily be made available within 12 months of the date of the statement of financial position to meet general expenditures. As part of the Agency's liquidity management, it has a policy to structure its financial assets to be available as its general expenditures, liabilities, and other obligations come due. To help manage unanticipated liquidity needs, the Agency has a line of credit in the amount of $1,000,000, which it could draw upon.

Financial assets held at year-end:

Cash and cash equivalents
Grants and accounts receivable
Less: Donor restrictions
$ 25,543,444
11,628,546
37,171,990
(34,668)
Financial assets available to meet expenditures
over the next 12 months $ 37,137,322
16 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED MARCH 31, 2025
NOTE K — LIQUIDITY (Continued)
The Agency has certain donor -restricted financial assets limited to use or purpose which are not available for expenditure within one year in the normal course of operations. Accordingly, these assets are not available for general expenditure within one year of the date of the statement of financial position.

NOTE L — PROPERTY WITH GRANT SPECIFICATIONS ON USE
Property with grant specifications on use are as follows:
1) Subject to the passage of time:

Housing Support, Sheltering and Veteran's Programs
Federal Home Loan Bank award in the amount of $720,000 to fund development costs for 40 Prado Homeless Service Center. Site must be retained until 2033 (15 years) as a homeless shelter and/or serve low income clients or award converts to a loan.

State of Califomia Emergency Housing Assistance Program (EHAP) grant, $250,052 to fund development costs for 40 Prado Homeless Service Center. Additional funds of $749,943 were received in prior fiscal years. Site must operate as a homeless shelter until 2028, 10 years from 2018 completion date.

State of Califomia Homeless Emergency Aid Program (HEAP) in the amount of $522,068.30. In June 2021, the Agency completed the construction of a Medically Assisted Withdrawal Facility on the grounds of the 40 Prado Shelter. The development costs were partially funded by HEAP funds. The facility will serve low income individuals who need access to inpatient and/or outpatient assistance with withdrawal Per agreement, the Agency must make sure the site is operated for twenty years from date of completion, which will be June 2041. The site is operated by another nonprofit entity who operates withdrawal facilities in Monterey County.
$ 720,000
999,995
522,068
$ 2,242,063
17 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED MARCH 31, 2025
NOTE L - PROPERTY WITH GRANT SPECIFICATIONS ON USE (Continued) 2) Subject to use limitations:

Children and Families Services
Notices of Federal Interest have been recorded on deeds of properties purchased with federal funds. Such sites cannot be sold, subletted, or used as collateral without the written consent of the federal govemment. Even though these assets are owned by the Agency, the federal government retains an interest written into the grant deed for each location.

Santos Arrona Head Start Center in Atascadero, CA (project in progress) Kerman Migrant Center in Kerman, CA
Buena Vista Migrant Center in Lamont, CA
Las Rosas Migrant Center in Wasco, CA
Adele Stem Head Start Center in Nipomo, CA
El Jardin Migrant Center in Santa Ana, CA
Georgia Brown Early Head Start Center in Paso Robles, CA La Casita Early Head Start Center in Salinas, CA (project in progress) $ 641,119
66,527
225,525
41,434
603,615
1,391,185
226,010
895,532
$ 4,090,947
Total Assets with Usage Requirements $ 6,333,010
NOTE M — COMMITMENTS AND CONTINGENCIES
Commitments
The Agency leases consist primarily of space leased for client services such as child care centers, walk-in offices for a variety of services including child care referrals, case management, emergency services, and energy and weatherization/minor home repair services. Additionally, office leases are also included and are strategically located throughout an 10 county service area. Lease amounts vary and payments are made on the first of every month. The Agency has no capital leases.

At March 31, 2025, the operating lease right -of -use (ROU) asset and operating liability amounted to $3,560,992 and $3,673,584, respectively.

Additional Information related to leases for the year ended March 31, 2025, is as follows:

Operating Lease Cost
Operating Cash Flows from Operating Leases
$ 2,108,364
$ 2,109,116
18 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED MARCH 31, 2025
NOTE M - COMMITMENTS AND CONTINGENCIES (Continued)
Commitments (Continued)
The Agency conducts administrative and program operations at various leased facilities. Future minimum payments under operating leases are as follows:

Year Ending March 31, 2025
2026 $ 1,833,982
2027 1,075,804
2028 674,541
2029 230,409
Thereafter
Total lease payments 3,814,736
Less imputed interest (141,152)
$ 3,673,584
Supplemental balance sheet information related to the operating leases as of March 31, 2025, is as follows:

Operating lease ROU asset, net $ 3,560,992
Current portion of operating lease liability
Long-term operating lease liability
$ 1,833,982
1,839,602
Total operating lease liability $ 3,673,584
Operating lease cost
Operating cash flows from operating leases
$ 2,041,834
$ 2,038,438
Weighted average remaining lease term in months 27
Weighted average discount rate 2.76%
Total lease expense, including month -to -month rents, for the year ended March 31, 2025, was $2,344,206. Additional mortgage expense of $603,045 was rolled up into the summarized rent reported on the combining statement of revenue and expense by functional program for a total of $2,947,251.

Contingencies
The Agency may be subject to litigation and regulatory investigations arising in the normal course of business. Management is not aware of any material claim that would result in a material adverse effect on the Agency's future financial position or results from operations. 19 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED MARCH 31, 2025
NOTE M - COMMITMENTS AND CONTINGENCIES (Continued)
Grant Awards
Grant awards require the fulfillment of certain conditions as set forth in the instruments of the grant.

Failure to fulfill the conditions could result in the return of the funds to the grantors. The Agency deems this contingency remote since, by accepting the grants and their terms, it has accommodated the objectives of the organization to the provisions of the grants. The Agency's management is of the opinion that the Agency has complied with the terms of all grants.

NOTE N — IN -KIND CONTRIBUTIONS
Donated materials and services are reflected as contributions in the accompanying financial statements at their fair market values if such services would have been purchased if not provided by donation.

Contributions generally include volunteer services, contractors, rent, and supplies.

In -kind contributions are as follows for the year ending March 31:

Description 2025
Volunteer In -Kind
Subcontractors In -Kind
Space In -Kind
Other In -Kind (supplies and food in -kind, volunteer mileage) $ 4,549,079
3,297,417
1,247,429
114,346
Total In -Kind S 9,208,271
The Agency recognized contributed nonfinancial assets within revenue in the statement of activities.

Unless otherwise noted, contributed nonfinancial assets did not have donor -imposed restrictions.

Valuation is based on market rates for similar goods and services.

NOTE O - SUBSEQUENT EVENTS
The Agency has evaluated its financial position and activities from the March 31, 2025 year-end of this report through September 25, 2025, which is the date that the financial statements were available to be issued.

There were no material subsequent events that required recognition or disclosure identified. 20 ADDITIONAL INFORMATION

This page intentionally left blank.

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED MARCH 31, 2025
Grantor! Pass -Through Grantor /
or Program Tole
Department of Agriculture:

Passed Throuah Proaram From'
California Department of Education:

Child Care Food Program - Day Care Homes
Child Care Food Program - Center Based
Total Department of Agriculture:

Department of Health and Human Services:

Head Start & Early Head Start 4/1/24 - 3/31/25
Early Head Start Partnerships 4/124 - 3/31/25
Early Head Start Partnerships 8/124 - 3/31/25
Head Start & Early Head Start 4/1/24 - 3/31/25
Head Start & Early Head Start 7/1/24 - 3/31/25
Head Start & Early Head Start 4/1/24 - 3/31/25
Migrant Seasonal Head Start 4/124 - 8/31/24
Migrant Seasonal Head Start 9/124 - 3/31125
Migrant Seasonal Early Head Start Partnerships 4/124 - 228/25 Migrant Seasonal Early Head Start Partnerships 3/125 - 3/31/25 Substance Abuse and Mental Health Services Administration 9/30/24-3/31/25 Passed Through Program From:

Area Agency on Aging:

AAA Title IIIB Home Repair 4/124 - 6/3024
AAA Title IIIB Home Repair 7/124 - 3/3125
AAA Title IIIB Home Repair 4/124 - 6/30/24
AAA Title IIIB Home Repair 7/124 - 3/31/25
AAA ARP Home Repair 4/1/24 - 6/30/24
AAA ARP Home Repair 4/1/24 - 6/30/24
AAA Title IIIB Adult Day Care 4/1/24 - 6/30/24
AAA Title IIIB Adult Day Care 7/1/24 - 3/31/25
AAA Title IIIB ARPA Adult Day Care 411/24 - 6/30/24
Passed Through Program From:

California Department of Community Services & Development:

Community Services Block Grant Discretionary 4/1/24 - 12/31/24 Community Services Block Grant (CSBG) 4/124 - 12/31/24
Community Services Block Grant (CSBG) 1/1/25- 3/3125
SLIHEAP - A16. ECIP. HEAP 4/1/24 - 5/31/24
SLIHEAP - A16. ECIP. HEAP 4/1/24 - 3/31/25
ESLIHEAP Weatherization 4/124 - 6/3024
ESLIHEAP - A16. ECIP. HEAP 4/124 - 3/31/25
LIHEAP Weatherization 4/124 - 6/30/24
LIHEAP - A16. ECIP. HEAP 4/1/24 - 6/30/24
LIHEAP Weatherization 4/124- 3/31/25
LIHEAP - A16. ECIP. HEAP 4/1/24 - 3/31/25
LIHEAP Weatherization 11/1/24 - 3/31/25
LIHEAP - A16. ECIP. HEAP 11/1/24 - 3/31/25
Passed Through Program From:

California Deoarbnent of Social Services and Deoartrnent of Fducation (GDSSLCDF/ CDE/CDSS Child Care Programs
CDE/CDSS Child Care Programs - ARPA/CRSSA
CDE/CDSS Child Care Programs
Passed Through Program From:

California Governor's Office of Emeraencv Services'
Cal OES Intimate Partner Violence Prevention Program 4/124 - 6/30/24 Cal OES Intimate Partner Violence Prevention Program 7/124- 12/31/24 Cal OES Intimate Partner Violence Prevention Program 1/125 - 3/31/25 Passed Through Program From:

Department of Health and Human Services:

Passed Through Program From:

County of San Luis Obispo, Department of Social Services:

CalWorks Homeless Services 4/1/24-6130/24
CalWorks Homeless Services 7/124-3/3125
Federal
Assistance
Listing
Number
Grantor s
Number
Grantee
Expenditures
or Amounts
Earned

10.558 04469-CACFP-40-NP-DCH $ 1.053.028 S

10.558 04469-CACFP-40-NP-CS 1.135.903

93.600

93.243

93.044

93.569

93.568

93.575

93.596

93.671

16.588

93.671

93.558

93.558
09CH011448/04
09HP000252/05
09HP000561/01
09CH012158/03
09CH012633/01
09CH011137/05
90CM009851/04
90CM009851/05
90HM000022/01
90HM000022/02
6H79T1080534-05M002
GAA# 24812A
GAA# 25812A
GAA# 248128
GAA# 25812B
CAA# 24R12A
CAA# 24R12B
CAA# 24812C
CAA# 25812C
CAA# 24R12C
24F-3039
24F-3039
25F-6039
230-5582
240-2582
23J-5737
23J-5737
238-5033
238-5033
248-2033
248-2033
258-3033
258-3033
N/A
N/A
N/A
SD23 03 1456
SD22 02 1456
SD23 03 1456
P22-23-105
P22-23-105

2.188.931

9.139.356

1.630.107

2.361.996

6.080.257

4.159.447

2.801.879

20.510.899

17.320.433

1.199.379
143.517

95.570

41.610
147.846

33.435

72.322

55.377
886

26.000
222.797
97,098
9,073

26.713

1.105
374.378
456.209
197.643
437.361

4.461,086
329.858
1583.146

37.854

55.555
42,850
5,373
21,139
See accompanying notes to schedule of expenditures of federal awards. 21 Passed
Through to
Subrecipients
Total
- S 1.053.028
- 1.135.903

3.326733

3.378.064

2.188.931
9,139.356
1,630.107
2,361.996
6,080.257
4,159.447

2.801.879

23.837.632

20.698.497

1.199.379
143.517

95.570

41.610
147.846

33.435

72.322
55,377
886

26.000
222.797
97,098
9,073
26,713
1,105
374.378
456.209
197.643
437,361
4,461.086
329.858
1,583.146

37.854

55.555
42,850
5,373
21,139

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)
FOR THE YEAR ENDED MARCH 31, 2025
Grantor 1 Pass -Through Grantor /
or Program Title
Federal
Assistance
Listing
Number
Grantor's
Number
Grantee
Expenditures
or Amounts
Eamed
Passed
Through to
Subrecipients
Total
Department of Health and Human Services (Continued):

Passed Through Program From:

County of San Luis Obispo. Department of Social Services:

CalWorks Stage 1 4/124 - 6/30/24
CalWorks Stage 1 7/124 - 3/31/25
CalWorks Direct Services 4/1/24 - 6/30/24
CalWorks Direct Services 7/1/24 - 3/3125
CalWorks South County SAFE Family Advocates 411/24 - 6/30/24 CalWorks South County SAFE Family Advocates 711/24 - 3/31/25 CalWorks Cal Learn 4/1/24 - 6/30/24
SLOCOE ARPA 4/124 - 3/31/25
Emergency Child Care Bridge Program for Foster Children 4/124 -6/3024 Emergency Chikl Care Bridge Program for Foster Children 7/124 - 3131/25 Passed Through Program From:

Essential Access Health:

Family Planning Title X 411/24 - 313125
Total Department of Health and Human Services:

Department of Energy:

Passed Through Program From:

Califomia Deparbment of Commun
Services & Development:

DOE W eatherization 411/24 - 3/31/25
DOE Bipartisan Infrastructure Law Weather zahon Assistance Program 4/1/24 - 3/31/25 Total Department of Energy:

Department of Homeland Security:

Passed Through Program From:

County of San Luis Obispo:

Emergency Food 8 Shelter-FEMA 7/1/24-3/31/25
Emergency Food 8 Shelter-FEMA 4/1/24-6/30/24
Total Department of Homeland Security:

Department of Housing and Urban Development:

Passed Through Program From:

Cities and Counties located in California:

Case Management 4/1/24 - 5/31/24
Case Management 6/1/24 - 3/31/25
CDBG 4/1/24 - 3/3125
CDBG CARES 4/1/24 - 6/3024
CDBG 4/1/24 - 3/3125
CDBG 4/1/24 - 3/3125
Passed Through Program From:

Cities and Counties located in Caffomia:

Emergency Shelter Grant CARES 4/1/24 - 6/30/24
Total Department of Housing and Urban Development:

Department of Veteran Services:

Supportive Services for Veteran Families 7/1/24 - 3/31/25 Supportive Services for Veteran Families 1/1/25 - 3/31/25 Supportive Services for Veteran Families Shallow Subsidies 4/1/24 - 7/31/24 Supportive Services for Veteran Families Special Funding 4/124 - 3/31/25 Total Department of Veteran Services:

Department of Treasury:

Passed Through Program From:

County of San Luis Obispo:

ARPA Negative Economic Impacts Grant 4/124 - 3/3125
ARPA Public Health Impacts Grant 411/24 - 11/3024
ARPA Public Health Impacts Grant 411/24 - 3/31/25
Tolal Departmenl of Treasury:

TOTAL ALL AWARDS

93.558

93.556

93.558

93.575

93.558

93.658
C005-2023
C005-2023
C018-2021
C018-2024
CO24-2023
CO24-2023
SOR-5638-2021
230198
C017-2022
C017-2023

93.217 778-5320-2456-200-22.3-24-25

81.042

97.024

14.267

14.218

14.231

64.033

21.027

21.027
22C-6015
22P-7024
086400-001 Phase 41
086400-001 Phase ARPAR
CA1628L9D 142105
CA1628L9D 142307
County of San Luis Obispo
County of San Luis Obispo
Lilies of Pismo Beach. Paso
Robles and San Luis Obispo
City of Santa Maria
County of San Luis Obispo
2018 -CA -358-24
2018 -CA -358-25
C18 -CA -358 -SS
C 18 -CA -358 -LT
25016768
25016338
25016327
372.976

1.296.745

75.689
179.420

54.194
106.144

4.100

19.839

32.058

54.200
180.000

76.554.919
203.829
211.569
415.398

15.200

96.367
131.262
273.545

9.536

42.013
169.338

9.536
731 597

2.140.134
114.840
300.310

79.671

2.634.955

73.115
103.998
196.452
373.565
372.976

1.296.745

75.689
179.420

54.194
106.144

4.100

19.839
32,058
54,200
180.000

6.704.797 83.259.716
203.829
211.569
415.398

15.200
15,200
96,367
131.262
273.545

9.536

42.013
169,338

9.536
731.597

2.140.134
114.840
300.310

79.671

2.634.955

73.115
103.998
196.452
373.565
S 82.914.565 $ 6.704.797 S 89.619.362
See accompanying notes to schedule of expenditures of federal awards. 22 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED MARCH 31, 2025
NOTE 1 - BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards includes the federal and state grant activity of Community Action Partnership of San Luis Obispo County, Inc., (the Agency) and is presented on the accrual basis of accounting. The Federal information in this schedule is presented in accordance with the requirements of the U.S. Office of Management and Budget (OMB) and the Uniform Guidance.

Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.

NOTE 2 — CLUSTER INFORMATION
Presented in this note are only grants that are clustered under Part 5 of the OMB Compliance Supplement.

Program or Cluster Title
Child Care Development Block Grant Cluster
Child Care and Development Block Grant
Child Care Mandatory and Matching Funds of the Child
Care and Development Fund
Assistance
Listing Federal
Number Expenditures

93.575 $ 4,461,086

93.596 1,583,146
Total Child Care Development Block Grant Cluster 6,044,232 Cluster Total $ 6,044,232
NOTE 3 - INDIRECT COST RATE
The Agency has elected not to use the 10% de minimis indirect cost rate. Administrative expenses are charged to operating programs based upon an annually approved indirect cost rate, currently at 8%, from the U.S. Department of Health and Human Services.
23 This page intentionally left blank.

BROWN

ARMSTRONG
(.1.k11111:1) PUBLIC ACCOUNTANTS
www.ba.cpa
661-324-4971

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
Board of Directors
Community Action Partnership of
San Luis Obispo County, Inc.

San Luis Obispo, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Community Action Partnership of San Luis Obispo County, Inc. (the Agency) (a nonprofit organization), which comprise the statement of financial position as of March 31, 2025; the related statement of activities, combining statement of revenue and expense by functional program, and statement of cash flows for the year then ended; and the related notes to the financial statements, and have issued our report thereon dated September 25, 2025.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Agency'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 the Agency's internal control.

Accordingly, we do not express an opinion on the effectiveness of the Agency's internal control.

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

Our consideration of 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. 24 BAKERSFI ELD
4200 Truxiun Avenue, Suite 300
Bakersfield, CA 93309
661-324-4971
FRESNO
10 lower Park Place East, Suite 208
Fresno. CA 93720
559-476-3592

STOCKTON
2423 West March Lane, Suite 202
Stockton, CA 95207
209.451.4833
ru.cl;r!Rrn,f•,P, nu 110NA-CnnJw-v i rnm6.rg (Avnagipi Sant dna A¢.tIaiR y Oh -Am +kdn l.rwr..JG,ei5ni Proiqrc .i.rmmM1am

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Agency's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Agency'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 Agency's internal control and compliance.

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

BROWN ARMSTRONG

ACCOUNTANCY CORPORATION
thaP71 4Ple•nr
qi(e-0-0g44140,m.

Bakersfield, California
September 25, 2025
25 BROWN

ARMSTRONG
(.1.k11111:1) PUBLIC ACCOUNTANTS
www.ba.cpa
661-324-4971

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR

EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL

OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
Board of Directors
Community Action Partnership of
San Luis Obispo County, Inc.

San Luis Obispo, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited Community Action Partnership of San Luis Obispo County, Inc.'s (the Agency) compliance with the types of compliance requirements identified as subject to audit in the U.S. Office of Management and Budget (OMB) Compliance Supplement that could have a direct and material effect on each of the Agency's major federal programs for the year ended March 31, 2025. The Agency's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs
In our opinion, the Agency 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 March 31, 2025.

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

We are required to be independent of the Agency and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the Agency'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 the Agency's federal programs.
26 BAKERSFI ELD
4200 Truxtun Avenue, Suite 300
Bakersfield, CA 93309
661-324-4971
FRESNO
10 lower lark Place East, Suite 208
Fresno. CA 93720
559-476-3592

STOCKTON
2423 West March Lane, Suite 202
Stockton, CA 95207
209.451.4833
ru.cl;r!Rrn,f•,P, nu 110NA-CnnJw-v i rnm6.rg (Avnagipi Sant dna A¢.tIaiR y Oh -Am +kdn irwr..JCoei5ni Proiqrc .i.rmmM1am

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 the Agency'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 auditing standards generally accepted in the United States of America, 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 the Agency's compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with auditing standards generally accepted in the United States of America, 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 the Agency'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 the Agency'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 intemal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the Agency's internal control over compliance. Accordingly, no such opinion is expressed.

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

Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in intemal 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 intemal 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 govemance.

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

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. 27 The purpose of this report ❑n 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.

BROWN ARMSTRONG

ACCOUNTANCY CORPORATION
Bakersfield, California
September 25, 2025
elmol
q(e-0--ecvn-1-44-z
28 This page intentionally left blank.

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT
CSBG
YEAR ENDED MARCH 31, 2025
24F-3039 25F-6039
Actual Budget
1/1/2024 4/1/2024 Total 1/1/2024 Budget vs. 1/1/2025
Through Through Audited Reported through Actual Through 3/31/2024 12/31/2024 Costs Costs 12/31/2024 Variance 3/31/2025

REVENUE
Grants and Contracts

TOTAL REVENUE

EXPENSE
Administrative Costs
Salaries and Wages
Employee Benefits
Operating Expenses and Equipment
Out -of -State Travel
Subcontractor Services
Other Costs
Subtotal Administrative Costs
Program Costs
Salaries and Wages
Employee Benefits
Operating Expenses and Equipment
Out -of -State Travel
Subcontractor Services
Other Costs
Subtotal Program Costs

TOTAL EXPENSE

EXCESS (DEFICIENCY) OF

REVENUE OVER EXPENSE
$ 74,434 $ 222,797 $ 297,231 $ 297,231 $ 297,231 $ $ 97,098 74,434 222,797 297,231 297,231 297,231 97,098
5,514 16,503
5,514 16,503
45,090
9,855
13,975
133,782
30,246
42,266
22,017 22,017
22,017 22,017
178,872
40,101
56,241
178,872
40,101
56,241
22,017 7,192
22,017 7,192
177,588
41,385
56,241
68,920 206,294 275,214 275,214 275,214
74,434 222,797 297,231 297,231 297,231
$ $ $ $ $
(1,284)
1,284
59,960
14,811
15,135
0) 89,905
0) 97,098
$ $
29 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT
CSBG DISCRETIONARY AWARD FOR 4/1/24-3/31/25
YEAR ENDED MARCH 31, 2025
24F 3039 Discretionary
Actual Budget
4/1/2024 1/1/2025 Total 6/1/2024 Budget vs.

Through Through Audited Reported Through Actual
12/31/2024 3/31/2025 Costs Costs 12/31/2024 Variance

REVENUE
Grants and Contracts

TOTAL REVENUE

TOTAL EXPENSE

EXCESS (DEFICIENCY) OF

REVENUE OVER EXPENSE
$ 26,000 $ $ 26,000 $ 26,000 $ 26,000 $
26,000 26,000
1,926
1,926
1,926 1,926
15,019
1,713
7,342
24,074
26,000
30 15,019
1,713
7,342
26,000 26,000
1,926 1,926
1,926 1,926
15,019
1,713
7,342
24,074 24,074
26,000 26,000
$ $
14,770
1,962
7,342
(249)
249
24,074 0
26,000 0
$ $

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

HEAD START/EARLY HEAD START PROGRAMS - SAN LUIS OBISPO COUNTY FOR THE YEAR ENDED MARCH 31, 2025
Head Start / Early Head Start: 09CH011448/05 Total

REVENUE
Grants and Contracts
In -Kind Contributions (a)

TOTAL REVENUE
HS Training
CAN 20
HS Operating
CAN 22
EHS Training
CAN 21
EHS Operating
CAN 22
Head Start & Early
In -Kind Head Start
$ 40,224 $ 4,460,572 $ 76,676 $ 4,561,884 $ - $ 9,139,356 609,524 609,524
40,224 4,460,572
76,676 4,561,884
609,524 9,748,880

EXPENSE
Salaries and Wages 2,238,974 2,257,040 4,496,014
Employee Benefits 793,963 797,900 - 1,591,863
Volunteer Services In -Kind - - 319,025 319,025
Service Provider Payments - - 163,164 - 163,164
Consultants and Contractual 1,610 16,833 21 11,014 - 29,477 Contractual In -Kind - 57,172 57,172
Materials and Supplies 9,238 211,544 10,499 168,402 - 399,683 Travel and Transportation 16,149 42,020 28,951 41,109 128,228 Repairs and Maintenance 125,366 - 100,107 225,473
Training and Seminars 10,044 22,786 31,321 11,945 76,096 Rent - 332,292 408,946 - 741,238
Space In -Kind - - 205,900 205,900
Utilities and Telephone 94,341 63,773 - 158,114
Insurance 40,443 35,486 75,929
Capital Purchases 167,303 128,810 296,113
Human Resources Support 45,004 30,074 75,078
Medical and Participant Costs - 8,678 13,143 21,821
Postage, Printing, and Other 204 3,006 204 2,597 - 6,010 Supplies and Food In -Kind - - 27,427 27,427
Indirect Expense 2,980 318,020 5,680 328,376 - 655,055

TOTAL EXPENSE
40,224 4,460,572

EXCESS (DEFICIENCY) OF
REVENUE OVER EXPENSE $
76,676 4,561,884
$ $
609,524 9,748,880
$ $
Notes:
(a) Califomia Department of Education and Califomia Department of Social Services contracts contributed $3,416,154 in matching non-federal share for grant #09CH011448/05. This amount was not included in the in -kind shown above but was incorporated in the reporting to the (under. 31 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF HEALTH AND HUMAN SERVICES

EARLY HEAD START CHILD CARE PARTNERSHIP PROGRAM
FOR THE PERIODS AUGUST 1, 2023 THROUGH MARCH 31, 2025
AND AUGUST 1, 2024 THROUGH MARCH 31. 2025
09HP000252/05 09H P000561 /01
8/1/2023 4/1/2024 8/1/2024 8/1/2023 8/1/2024
Through Through Through Through Through
3/31/2024 7/31/2024 3/31/2025 3/31/2025 3/31/2025

REVENUE
Grants and Contracts
In -Kind Contributions (a)

TOTAL REVENUE

EXPENSE
Salaries and Wages
Employee Benefits
Volunteer Services In -Kind
Service Provider Payments
Consultants and Contractual
Contractual In -Kind
Materials and Supplies
Travel and Transportation
Repairs and Maintenance
Training and Seminars
Rent
Space In -Kind
Utilities and Telephone
Insurance
Capital Purchases
Human Resources Support
Medical and Participant Costs
Postage, Printing, and Other
Supplies and Food In -Kind
Indirect Expense
TOTAL EXPENSE (b)

EXCESS (DEFICIENCY) OF

REVENUE OVER EXPENSES
$ 1,805,187 $ 1,193,265 $ 436,842 $ 3,435,294 $ 2,361,996 148,962 79,645 - 228,607 239,976
1,954,149 1,272,910
436,842 3,663,900 2,601,972
908,803 407,615 133,200 1,449,618 1,140,006
292,825 145,336 10,388 448,549 437,527
46,665 46,151 - 92,816 150,703
181,267 136,929 - 318,195 287,621
4,723 3,834 - 8,556 6,352
18,429 11,078 - 29,506 42,263
89,928 116,073 65,008 271,008 124,011
43,795 13,330 11,876 69,001 44,242
42,087 19,756 8,294 70,137 35,639
22,869 32,640 2,465 57,974 33,135
28,850 14,360 - 43,210 23,368
83,498 22,203 - 105,702 44,406
22,178 15,819 - 37,998 34,002
15,149 - 15,149 3,868
14,732 178,431 187,112 380,275 -
15,347 14,187 - 29,534 10,458
1,593 2,748 - 4,340 4,636
3,564 1,887 - 5,451 2,167
369 213 - 583 2,604
132,626 75,173 18,498 226,298 174,963
1,954,149 1,272,910 436,842 3,663,900 2,601,972
S
Notes:
(a) California Department of Social Services contracts contributed $1,373,166 in matching non-federal share for grant #09HP000252/05 and $853,889 in matching non-federal share for grant #09HP000561/01. These amounts were not included in the in -kind shown above but were incorporated in the reporting to the funder. (b) Expenditures of grant funds are accounted for by common accounting number (CAN) as follows:

CAN 3-G094122
CAN 3-G094121
EHS CCP Operating

EHS CCP T&TA
$ 3,363,112
72,182
TOTAL EXPENSE $ 3,435,294
(c) Grant #09HP000252/05 was approved for an extension of 364 days. As such, grant will end on 7/30/2025 instead of 7/31/2024. Expenditures for the extended period are shown above as 8/1/24-3/31/25. 32 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

HEAD START/EARLY HEAD START PROGRAMS - SAN DIEGO COUNTY FOR THE YEAR ENDED MARCH 31, 2025

REVENUE
Grants and Contracts
City, County, and Other Income
In -Kind Contributions (a)
Head Start / Early Head Start: 09CH012158/03
HS Training
CAN 20
HS Operations
CAN 22
EHS Training
CAN 21
EHS Operations
CAN 22
I n -Kind
$ 45,627 $ 4,575,232 $ 27,769 $ 1,431,629 $
TOTAL REVENUE 45,627

EXPENSE
Salaries and Wages
Employee Benefits
Volunteer Services In -Kind
Consultants and Contractual
Contractual In -Kind
Materials and Supplies
Travel and Transportation
Repairs and Maintenance
Training and Seminars
Rent
Space In -Kind
Utilities and Telephone
Insurance
Capital Purchases
Human Resources Support
Medical and Participant Costs
Postage, Printing, and Other
Supplies and Food In -Kind
Indirect Expense

TOTAL EXPENSE

EXCESS (DEFICIENCY) OF

REVENUE OVER EXPENSES
4,575,232 27,769
968,898
1,431,629 968,898
First 5
San Diego
Total
Head Start and
Early Head Start
$ 6,080,257
48,348 48,348
968,898
48,348 7,097,503
2,176,318 788,806 29,579 2,994,703
693,576 267,087 - 6,007 966,670
- - - - 487,861 - 487,861
636 510,975 210 31,831 4,120 547,772
- - - - 310,157 - 310,157
10,953 271,019 5,630 86,644 - 3,635 377,881
16,447 40,188 7,159 20,678 - 84,472
- 93,008 - 17,636 60 110,704
13,277 22,616 11,057 3,625 1,366 51,941
- 219,164 - 45,938 - - 265,102
- - 170,863 170,863
67,147 9,942 - 77,089
33,026 595 - 33,621
45,298 29,641 74,939
- 38,744 - 7,675 46,419
852 19,380 1,631 13,340 - 35,203
82 9,222 25 4,340 - - 13,669
- - - - 17 - 17
3,380 335,551 2,057 103,851 - 3,581 448,420
45,627 4,575,232 27,769 1,431,629 968,898 48,348
7,097,503
$ - $ $ - $ - $ - $ $
Notes:
(a) California Department of Education and California Department of Social Services contracts contributed $762,366 in matching non-federal share for grant #09CH012158/03. This amount was not included in the in -kind shown above but was incorporated in the reporting to the (under. 33 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF HEALTH AND HUMAN SERVICES

HEAD START/EARLY HEAD START PROGRAMS - MONTEREY COUNTY
FOR THE PERIOD JULY 1. 2024 THROUGH MARCH 31, 2025
09CH012633/01
7/1/2024 4/1/2025 7/1/2024
Through Through Through
3/31/2025 6/30/2025 6/30/2025

REVENUE
Grants and Contracts
In -Kind Contributions (a)

TOTAL REVENUE

EXCESS (DEFICIENCY) OF

REVENUE OVER EXPENSE
$ 4,159,447 $
208,864
$ 4,159,447
208,864
4,368,311 4,368,311
1,733,724
614,835
132,597
298,404
654,000
19,611
229,492
75,967
67,885
33,702
66,351
52,236
31,119
2,811
21,181
14,028
7,842
4,419
308,107

4.368.311
1,733,724
614,835
132,597
298,404
654,000
19,611
229,492
75,967
67,885
33,702
66,351
52,236
31,119
2,811
21,181
14,028
7,842
4,419
308,107

4.368.311
$ $
Notes:
(a) California Department of Education and California Department of Social Services contracts contributed $390,742 in matching non-federal share for grant #09CH012633/01. These amounts were not included in the in -kind shown above but will be incorporated in the reporting to the funder. (b) Expenditures of grant funds are accounted for by common accounting number (CAN) as follows:

CAN 9-G094120
CAN 9-G094121
CAN 9-G094122

HS T&TA

EHS T&TA
HS-EHS Operations
$ 28,000
41,851

4.089.596
TOTAL EXPENSE $ 4,159,447
34 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY. INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF HEALTH AND HUMAN SERVICES

HEAD START/EARLY HEAD START PROGRAMS - MONTEREY COUNTY
FOR THE PERIOD JULY 1. 2023 THROUGH MARCH 31, 2025
09CH011137/05 (c)

REVENUE
Grants and Contracts
In -Kind Contributions (a)

TOTAL REVENUE

EXCESS (DEFICIENCY) OF

REVENUE OVER EXPENSE
7/1/2023
Through
3/31/2024
4/1/2024
Through
3/31/2025
7/1/2023
Through
3/31/2025
$ 3,979,028 $ 2,801,879 $ 6,780,907
141.735 1.376.963 1.518.698

4.120.763
1,684, 371
566,261
80,285
245,151
715,093
7,727
207,992
62,868
50,453
14,504
66,170
52,800
30,696
1,038
6,817
26,016
717
6,643
923
294.238

4.120.763

4.178.842 8.299.605
491,015 2,175,386
190,308 756,569
33,819 114,104
102,099 347,250
318,461 1,033,554
1,325,340 1,333,067
201,423 409,415
16,968 79,836
51,207 101,660
9,855 24,359
22,095 88,265
17,577 70,377
10,013 40,709
30,488 31,526
1,203,741 1,210,558
15,909 41,925
18,552 19,269
1,365 8,008
227 1,150
118.380 412.618

4.178.842 8.299.605
$ $
Notes:
(a) California Department of Education and California Department of Social Services contracts contributed $569,310 for grant #09CH011137105. This amount was not included in the in -kind shown above but will be incorporated in the reporting to the funder.
(b) Expenditures of grant funds are accounted for by common accounting number (CAN) as follows:

CAN 9-G094120
CAN 9-G094121
CAN 9-G094122

TOTAL EXPENSE

HS T&TA

EHS T&TA
HS-EHS Operations
(c) Grant #09CH011137/05 was approved for an extension of 364 days. As such, grant will end on 6/29/2025 instead of 6/30/2024.
$ 28,000
46,863
6,706,044
$ 6,780,907
35 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF HEALTH AND HUMAN SERVICES

MIGRANT AND SEASONAL HEAD START/EARLY HEAD START
FOR THE PERIODS SEPTEMBER 1, 2023 THROUGH AUGUST 31, 2024 AND SEPTEMBER 1, 2024 THROUGH MARCH 31, 2025
90CM009851/04 90CM009851/05
9/1/2023 4/1/2024 9/1/2023 9/1/2024
Through Through Through Through
3/31/2024 8/31/2024 8/31/2024 3/31/2025

REVENUE
Grants and Contracts $ 18,227,864 $ 23,837,632 $ 42,065,496 $ 20,698,497 City, County, and Other Income 24,910 11,761 36,671 3,299 In -Kind Contributions (a) 1,563,587 2,565,755 4,129,342 2,336,774

TOTAL REVENUE

EXCESS (DEFICIENCY) OF

REVENUE OVER EXPENSE
19,816,361 26,415,148 46,231,509 23,038,570
6,613,660 9,375,340 15,989,000 7,618,650
2,131,245 2,942,906 5,074,151 2,491,679
923,461 1,592,853 2,516,314 1,386,475
2,415,326 3,376,317 5,791,643 2,817,374
73,838 29,417 103,255 82,887
207,385 662,570 869,955 513,703
772,912 1,015,618 1,788,530 839,116
398,875 429,442 828,317 437,334
445,610 408,036 853,646 521,899
135,233 72,147 207,380 178,060
436,542 308,538 745,080 433,438
420,874 283,563 704,437 414,047
289,454 245,461 534,915 306,052
1,404 269,589 270,993 30
69,543 253,121 322,664 54,305
205,322 161,612 366,934 129,967
8,012 16,400 24,412 15,490
93,657 117,269 210,926 118,234
11,867 26,769 38,636 22,549
3,040,410 3,326,733 6,367,143 3,378,064
1,121,731 1,501,447 2,623,178 1,279,217
19,816,361 26,415,148 46,231,509 23,038,570
$ $
$ $
Notes:
(a) California Department of Education and California Department of Social Services contracts contributed $3,229,307 in matching non-federal share for grant #90CM009851/04 and $1,397,985 in matching non-federal share for grant #90CM009851/05. These amounts were not included in the in -kind shown above but were incorporated in the reporting to the funder.
(b) Training expenditures for MSHS CAN 20 for 9/1/23 through 8/31/24 are $349,472 and for 9/1/24 through 3/31/25 are $182,777. Training expenditures for MSEHS CAN 21 for 9/1/23 through 8/31/24 are $225,185 and for 9/1/24 through 3/31/25 are $162,484.
36 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF HEALTH AND HUMAN SERVICES

MIGRANT AND SEASONAL EARLY HEAD START CHILD CARE PARTNERSHIP PROGRAM FOR THE PERIOD MARCH 1, 2024 THROUGH FEBRUARY 28, 2025
AND MARCH 1, 2025 THROUGH MARCH 31, 2025

REVENUE
Grants and Contracts
In -Kind Contributions

TOTAL REVENUE

EXPENSE
Salaries and Wages
Employee Benefits
Volunteer Services In -Kind
Service Provider Payments
Consultants and Contractual
Contractual In -Kind
Materials and Supplies
Travel and Transportation
Repairs and Maintenance
Training and Seminars
Rent
Utilities and Telephone
Insurance
Human Resources Support
Medical and Participant Costs
Postage, Printing, and Other
Supplies and Food In -Kind
Indirect Expense
TOTAL EXPENSE (a)

EXCESS (DEFICIENCY) OF

REVENUE OVER EXPENSE
Notes:
(a) Expenditures of grant funds are accounted for by common accounting number (CAN) as follows:
90HM000022/01
3/1/2024
Through
3/31/2024
$ 93,988
4,033
98,021
4/1/2024
Through
2/28/2025
$ 1,199,379
128,885
1,328,264
3/1/2024
Through
2/28/2025
$ 1,293,367
132,918
90HM000022/02
3/1/2025
Through
3/31/2025
$ 143,517
19,022
1,426,285 162,539
36,448 332,448 368,896
9,310 91,893 101,203
4,033 64,251 68,284
30,064 425,362 455,426
- 6,823 6,823
63,921 63,921
3,954 140,890 144,844
733 30,280 31,013
1,493 17,365 18,858
1,236 9,165 10,401
1,978 22,442 24,420
378 7,740 8,118
3,642 3,642
844 4,963 5,807
6,428 6,428
588 11,095 11,683
- 713 713
6,962 88,843 95,805
98,021 1,328.264 1,426,285
33,703
13,459
9,491
61,703
2,648
9,410
10,549
1,446
1,846
3,221
2,533
476
185
581
536
121
10,631
162,539
$ $
CAN# 4-G984122
CAN# 4-G984121

TOTAL EXPENSE
$ 1,268,367
25,000
$ 1,293,367
37 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY. INC.

STATEMENT OF REVENUE AND EXPENSE

ESSENTIAL ACCESS HEALTH
FEDERAL TITLE X - FAMILY PLANNING - #778-5320-2456-200-22.3-24-25 FOR THE YEAR ENDED MARCH 31. 2025
4/1/2024
Through
3/31/2025

REVENUE
Grants and Contracts $ 180,000
TOTAL REVENUE 180.000

EXPENSE
Salaries and Wages
Employee Benefits
Consultants
Medical and Program Supplies
Materials and Supplies
Travel and Transportation
Training and Seminars
Advertising
Utilities and Telephone
Indirect Cost
134,690
31,581
396
13,333
TOTAL EXPENSE 180.000

EXCESS (DEFICIENCY) OF
REVENUE OVER EXPENSE $
38 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

STATE OF CALIFORNIA DEPARTMENT OF HEALTH SERVICES
FAMILY PLANNING AND CLINICAL PROGRAM: F -PACT
FOR THE YEAR ENDED MARCH 31, 2025
For the Period 4/1/24 - 6/30/24 For the Period 7/1/24 - 3/31/25 San Luis Arroyo 4/1/2024 San Luis Arroyo 7/1/2024 Total Obispo Grande Through Obispo Grande Through Clinical
Clinic Clinic 6/30/2024 Clinic Clinic 3/31/2025 Programs

REVENUE
Grants and Contracts
Participant Support
Foundation Revenue
Donations
Other Revenue

TOTAL REVENUE
$ 341,663 $ 203,544 $ 545,207 $ 883,397 $ 566,901 $ 1,450,298 $ 1,995,505 535 405 940 3,576 3,335 6,911 7,851
- - - 5,000 5,000 5,000
1,230 1,640 2,870 4,981 1,911 6,892 9,762
343,428 205,589 549,017 891,954 577,147 1,469,101 2,018,118

EXPENSE
Salaries and Wages 115,817 73,606 189,423 383,742 233,837 617,579 807,002 Employee Benefits 28,595 17,495 46,090 93,221 56,234 149,455 195,545 Consultants and Contractual - 5,655 5,652 11,307 11,307 Medical Expenses 116,092 40,837 156,929 241,155 114,468 355,623 512,552 Materials and Supplies 16,558 7,869 24,427 34,391 27,393 61,784 86,211 Travel and Transportation 3,551 - 3,551 1,680 2,502 4,182 7,733 Repairs and Maintenance 6,608 7,808 14,416 21,279 25,153 46,432 60,848 Training and Seminars 980 - 980 2,075 200 2,275 3,255
Rent - - - -
Utilities and Telephone 4,998 3,601 8,599 17,091 15,230 32,321 40,920 Insurance - - - 18,446 15,986 34,432 34,432
Capital Purchases - - -
Human Resources Support 1,233 689 1,922 3,293 2,517 5,810 7,732 Postage, Printing, and Other 1,451 927 2,378 8,169 7,043 15,212 17,590 Interest and Depreciation 2,516 6,661 9,177 7,547 22,924 30,471 39,648 Indirect Expense 23,671 12,226 35,897 66,416 40,497 106,913 142,810

TOTAL EXPENSE

EXCESS (DEFICIENCY) OF

REVENUE OVER EXPENSE
322,070 171,719 493,789 904,160 569,636 1,473,796 1,967,585 $ 21,358 $ 33,870 $ 55,228 $ (12,206) $ 7,511 $ (4,695) $ 50,533 39 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

SAN LUIS OBISPO COUNTY

FEDERAL EMERGENCY MANAGEMENT AGENCY

EMERGENCY FOOD AND SHELTER PROGRAM (FEMA/EFSP)
FOR THE YEAR ENDED MARCH 31, 2025
Phase 41

REVENUE
Grants and Contracts
Other Income

TOTAL REVENUE

EXPENSE
Participant Payments
Vehicle Maintenance
Utilities
Janitorial
Repairs and Maintenance
Office Supplies
Program Supplies
Food Supplies
Equipment Repair and Maintenance
Telephone
Laundry Service

TOTAL EXPENSE

EXCESS (DEFICIENCY) OF

REVENUE OVER EXPENSE
10/1/2022
Through
3/31/2024
4/1/2024
Through
3/31/2025
$ 15,200
15,200
6,348
3,489
5,363

15.200
10/1/2022
Through
3/31/2025
$ 15,200
15,200
6,348
3,489
5,363
15,200
40 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE
U. S. DEPARTMENT OF VETERANS AFFAIRS
SUPPORTIVE SERVICES FOR VETERAN FAMILIES (SSVF) #C18 -CA -358 FOR THE YEAR ENDED MARCH 31, 2025

REVENUE
Grants and Contracts

TOTAL REVENUE

EXPENSE
Salaries and Wages
Employee Benefits
Consultants and Contractual
Materials and Supplies
Travel and Transportation
Repairs and Maintenance
Training and Seminars
Rent
Utilities and Telephone
Insurance
Human Resources Support
Postage, Printing, and Other
Indirect Cost

TOTAL EXPENSE

EXCESS (DEFICIENCY) OF

REVENUE OVER EXPENSE
C18 -CA -358 -SS
10/1/2021
Through
3/31/2024
4/1/2024
Through
9/30/2024
$ 647,165 $ 300,310
10/1/2021
Through
9/30/2024
C18 -CA -358-24
4/1/2024
Through
3/31/2025
C18 -CA -358-25
1/1/2025
Through
3/31/2025
C18 -CA -358 -LT
8/19/2022
Through
3/31/2024
4/1/2024
Through
3/31/2025
8/19/2022
Through
3/31/2025
$ 947,475 $ 2,140,134 $ 114,840 $ 137,069 $ 79,671 $ 216,740 647,165 300,310 947,475
2,140,134
124,530 78,248 202,778 697,731
30,499 24,522 55,021 267,331
397,953 150,477 548,430 827,776
3,750 1,123 4,873 31,706
5,788 7,074 12,862 33,701
2,701 4,944 7,645 15,146
794 - 794 6,835
31,240 9,920 41,160 79,317
1,708 1,186 2,894 12,437
- - 6,803
184 571 755 2,822
80 - 80
47,938 22,245 70,183 158,528
647,165 300,310
$ $
947,475 2,140,134
$
$
41 114,840
40,187
17,774
37,164
1,758
950
8,286
216
137,069
32,997
10,111
83,807
79,671
24,347
7,788
41,633
216,740
57,345
17,899
125,440
8,507 10,154 5,902 16,055
114,840 137,069 79,671 216,740
$
$ $ $

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE
AREA AGENCY ON AGING CAA# 25B12A - SAN LUIS OBISPO

HOME REPAIR SERVICES
FOR THE PERIOD JULY 1, 2024 THROUGH MARCH 31, 2025
Reported
7/1/2024 4/1/2025 Total Expenses Total Budget
Through Through Audited 7/1/24 - 7/1/24 -
3/31/2025 6/30/2025 Costs 3/31/25 6/30/25 Variance

REVENUE
Grants and Contracts
In -Kind
Program Income
Donations -Unrestricted
$ 147,846 $
167,174
525
$ 147,846 $ 133,415 $ 150,000 $ 2,154
167,174 167,369 37,500 (129,674)
525 445 2,000 1,475
TOTAL REVENUE 315545 - 315545 301,229 189,500 (126,045)

EXPENSE
Personnel:

Salaries and Wages
Payroll Taxes
Employee Benefits
In -Kind Personnel
66,475 - 66,475 65,672 71,506 5,031
5,719 - 5,719 5,727 7,003 1,284
18,958 - 18,958 19,534 19,089 131
Total Personnel 91,152
Travel and Training:

Staff Travel
In -Kind Staff Travel
Staff Training
In -Kind Staff Training
890
Total Travel and Training 890
Equipment
Expendable
Non -Expendable
In -Kind Equipment
Total Equipment
Consultants:

Consultants
In -Kind Consultants
Total Consultants
Other Costs:

Rent
Telephone
Utilities
Insurance
Accounting/Auditing
Office Supplies/Postage
Vehicle Operations
Vehicle Repairs and Maintenance
Building Repairs and Maintenance
Equipment Repairs and Maintenance
Equipment Rental
Volunteer Expense
Taxes and Licenses
Printing
Advertising
Memberships/Subscriptions
Outside Services
Program Supplies
Other Costs
Indirect/Allocated Costs
Other In -Kind
Total Other Costs

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
91,152 90,933 97,598 6,446
890 540 2,000 1,110
890 540 2.000 1,110
3,878 - 3,878 2,422 3,900 22
481 - 481 481 410 (71)
910 - 910 910 830 (80)
600 600
5,322 - 5,322 3,736 5,600 278
2,325 - 2,325 2,095 2,300 (25)
702 - 702 464 920 218
50 30,261
1,410
10,990
167,174
223.503
315,545
$ - $
50 400 400
100 100
50 100 50
30,261 21,422 60,833 30,572
1,410 891 2,650 1,240
10,990 9,916 11,259 269
167,174 167,369 - (167,174)
223,503 209,756 89,902 (133,601_1
315,545 301,229 189,500 (126,045)
$ - $ - $ - $
42 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE
AREA AGENCY ON AGING CAA# 25B12B - SANTA MARIA

HOME REPAIR SERVICES
FOR THE PERIOD JULY 1, 2024 THROUGH MARCH 31, 2025

REVENUE
Grants and Contracts
In -Kind
Program Income
Donations -Unrestricted
Reported
7/1/2024 4/1/2025 Total Expenses Total Budget
Through Through Audited 7/1/24 - 7/1/24 -
3/31/2025 6/30/2025 Costs 3/31/25 6/30/25
$ 72,322 $
57,968
50 TOTAL REVENUE 130.340

EXPENSE
Personnel:

Salaries and Wages
Payroll Taxes
Employee Benefits
In -Kind Personnel

33.111

2.846

6.593
Total Personnel 42.550
Travel and Training
Staff Travel
In -Kind Staff Travel
Staff Training
In -Kind Staff Training
Total Travel and Training
Equipment
Expendable
Non -Expendable
In -Kind Equipment
Total Equipment
Consultants:

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
Variance
$ 72,322 $ 60,460 $ 97,000 $ 24,678
57,968 57,733 24,250 (33,718)
50 50 1,000 950
130,340 118,243 122,250
33,111
2,846
6,593
44,893
2,457
6,959
45,826
4,502
12226
8,090)
12,715
1,656
5,633
42,550 54,309 62,554 20,004
2,000 2,000
2,000 2,000
2,685 - 2,685 1,930 2,850 165
413 - 413 269 230 (183)
531 - 531 531 495 (36)
200 200
3226 - 3,226 2,325 3,500 274
1,333 - 1,333 949 800 (533)
284 - 284 338 630 346
15,509
480
5,361
57,968
87,790
130,340
$ - $
500 500
100 100
15,509 52,665 39,832 24,323
480 445 1,300 820
5,361 4,482 7,259 1,898
57,968 - - (57,968)
87,790 63.934 57,696 (30,094)
130.340 118,243 122,250 (8,090)
$ $ $ - $
43 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE
AREA AGENCY ON AGING CAA# 25B12C

ADULT DAY SERVICES IIIB FUNDING
FOR THE PERIOD JULY 1, 2024 THROUGH MARCH 31, 2025
Reported
7/1/2024 4/1/2025 Total Expenses Total Budget
Through Through Audited 71124- 7/1/24-
3/312025 6/30/2025 Costs 3/31/25 6/30/25 Variance

REVENUE
Grants and Contracts (AAA)
Grants and Contracts (VA)
Grants and Contrails (CBO)
In -Kind
Donations -Unrestricted
Program Support
Other Revenue (Client Contributions)
$ 55,377 $
9,562
15,669

3.285
TOTAL REVENUE 83.893

EXPENSE
Personnel:

Salaries and Wages
Payroll Taxes
Employee Benefits
In -Kind Personnel
38,006
3,422
10,815
1,298
Total Personnel 53.541
Travel and Training:

Staff Travel
In -Kind Staff Travel
Staff Training
In -Kind Staff Training
364
Total Travel and Training 364
Equipment
Expendable
Non -Expendable
In -Kind Equipment
Total Equipment
Consultants:

Consultants
In -Kind Consultants
Total Consultants
Other Costs:

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
3,453
73 1,112
104
172
2,056
980
38 1,696
450
429

5.054

14.371

29.988

83.893
$ 55,377 $ 54,694 $ 64,180 $ 8,803
9,562 9,562 12,750 3,188
15,669 15,668 20,550 4,881

3.285 3.285 10.938 7.653

83.893 83.209 108.418 24.525
38,006 38,006 47,154 9,148
3,422 3,515 4,027 605
10,815 10,730 15,957 5,142
1,298 1298 3,850 2,552
53,541 53,549 70.988 17.447
364 364
50 50
75 (289)
364 364 125 (239)
3,453 3,453 4,587 1,134
73 65 225 152
1,112 1,053 1,150 38
713 713
104 104 150 46
172 - 180 8
2,056 1,924 2,608 552
980 878 568 (412)
38 38 50 12
- - 75 75
- - 100 100
1,696 1,544 2,492 796
450 435 662 212
429 429 537 108
5,054 5,003 6.508 1.454
14,371 14,370 16.700 2.329
29,988 29.296 37.305 7.317
83,893

83.209 108.418 24.525
$ - s
44 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE
AREA AGENCY ON AGING CAA# 24R12A - SAN LUIS OBISPO

ARP HOME REPAIR SERVICES
FOR THE PERIOD JULY 1, 2023 THROUGH JUNE 30, 2024

REVENUE
Grants and Contracts
In -Kind
Program Income
Donations -Unrestricted
Reported
7/1/2023 4/1/2024 Total Expenses Total Budget
Through Through Audited 7/1/2023 - 7/1/2023 -
3/31/2024 6/30/2024 Costs 6/30/2024 6/30/24
$ 12,600 $
5,257
20 TOTAL REVENUE 17,877

EXPENSE
Personnel:

Salaries and Wages
Payroll Taxes
Employee Benefits
In -Kind Personnel
Variance
$ 12,600 $ 12,600 $ 12,600 $
5,257 5,257 3,150
20 20 -
(2,107)
(20)
17,877 17,877 15,750 (2,127)
4,983 - 4,983 4,983 6,260 1,277
374 - 374 374 615 241
1,097 - 1,097 1,097 1,691 594
Total Personnel 6,454
Travel and Training
Staff Travel
In -Kind Staff Travel
Staff Training
In -Kind Staff Training
Total Travel and Training
Equipment
Expendable
Non -Expendable
In -Kind Equipment
Total Equipment
Consultants:

Consultants
In -Kind Consultants
Total Consultants
Other Costs:

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
230
80 83
4,484
354
935
5,257
11,423
17,877
$ - $

6.454 6,454 8,566 2,112
230
80 230
80 83 83
230
80 100 17
4,484 4,484 4,550 66
354 354 1,291 937
935 935 933 (2)

5.257 5.257 - (5,257)

11.423 11.423 7,184 (4,239)

17.877 17.877 15,750 (2.127)
45 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE
AREA AGENCY ON AGING CAA# 24R12B - SANTA MARIA

ARP HOME REPAIR SERVICES
FOR THE PERIOD JULY 1, 2023 THROUGH JUNE 30, 2024

EXPENSE
Personnel:

Salaries and Wages
Payroll Taxes
Employee Benefits
In -Kind Personnel

3.969
300
813
Total Personnel 5.082
Travel and Training
Staff Travel
In -Kind Staff Travel
Staff Training
In -Kind Staff Training
Total Travel and Training
Equipment
Expendable
Non -Expendable
In -Kind Equipment
Total Equipment
Consultants:

Consultants
In -Kind Consultants
Total Consultants
Other Costs:

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
180
55 58

1.755
570

3.064
5,682
10,764
$ - $
Variance
$ 7,700 $ 7,700 $ 7,700 $
3,064 3,064 1,925
(1,139)
10,764 10,764 9,625 (1,139)
3,969
300
813
3,969 4,541
300 435
813 1,220
572
135
407
5,082 5,082 6,196 1.114
180
55 58
180
55 58
180
55 100
42 1,755 1,755 2,124 369
400 400
570 570 570 -
3,064 3,064 - (3,064)
5,682 5,682 3,429 (2,253)
10,764 10,764 9,625 (1,139)
46 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE
AREA AGENCY ON AGING CAA# 24R12C
ADULT DAY SERVICES AAA IIIB ARPA-HR1319 FUNDING
FOR THE PERIOD JULY 1, 2023 THROUGH JUNE 30, 2024
Reported
7/1/2023 4/1/2024 Total Expenses Total Budget
Through Through Audited 7/1/23 - 7/1123 -
3/31/2024 6/30/2024 Costs 6/30/24 6/30/24 Variance

REVENUE
Grants and Contracts (AAA) $ 647 $ 886 S 1,533 $ 1,533 S 1,533 $ Grants and Contracts (VA)
Grants and Contracts (CBO) 147 188 335 335 123 (212)
In -Kind 1D1 - 101 101 225 124
Donations -Unrestricted - - - - - -
Program Support - - - - - -
Other Revenue (Client Contributions) - - - - 100 100

TOTAL REVENUE

EXPENSE
Personnel:

Salaries and Wages
Payroll Taxes
Employee Benefits
In -Kind Personnel
Total Personnel
Travel and Training:

Staff Travel
In -Kind Staff Travel
Staff Training
In -Kind Staff Training
Total Travel and Training
Equipment
Expendable
Non -Expendable
In -Kind Equipment
Total Equipment
Consultants:

Consultants
In -Kind Consultants
Total Consultants
Other Costs:

Rent
Telephone
Utilities
Janitorial
Insurance
Accounting/Auditing
Office Supplies/Postage
Vehicle Operations
Vehicle Repairs and Maintenance
Building Repairs and Maintenance
Equipment Repairs and Maintenance
Equipment Rental
Volunteer Expense
Taxes and Licenses
Printing
Advertising
Memberships/Subscriptions
Outside Services (Nutrition)
Program Supplies
Other Program Supplies
Indirect/Allocated Costs
Other In -Kind
895 1.074 1.969 1,969 1.981 12
597 631 1,228 1,228 1.100 (128)
52 47 99 99 85 (14)
8 9 17 17 11 (6)
101 - 101 101 225 124
758 687 1 445 1 445 1.421 (24)
100 100
78 308 386 386 275 (111)
- - - - 55 55
59 79 138 138 130 (8)
Total Other Costs

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense $
137 387 524 524 560 36
895 1,074 1.969 1,969 1.981 12
47 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE
AREA AGENCY ON AGING CAA# 24B12A - SAN LUIS OBISPO

HOME REPAIR SERVICES
FOR THE PERIOD JULY 1, 2023 THROUGH JUNE 30, 2024
Reported
7/1/2023 4/1/2024 Total Expenses Total Budget
Through Through Audited 7/1/2023 - 7/1/2023 -
3/31/2024 6/30/2024 Costs 6/30/2024 6/30/2024 Variance

REVENUE
Grants and Contracts
In -Kind
Program Income
Donations -Unrestricted

TOTAL REVENUE

EXPENSE
Personnel:

Salaries and Wages
Payroll Taxes
Employee Benefits
In-IGnd Personnel
Total Personnel
Travel and Training
Staff Travel
In -Kind Staff Travel
Staff Training
In-IGnd Staff Training
Total Travel and Training
Equipment
Expendable
Non -Expendable
In -Kind Equipment
Total Equipment
Consultants:

Consultants
In -Kind Consultants
Total Consultants
Other Costs:

Rent
Telephone
Utilities
Insurance
Accounting/Auditing
Office Supplies/Postage
Vehicle Operations
Vehicle Repairs and Maintenance
Building Repairs and Maintenance
Equipment Repairs and Maintenance
Equipment Rental
Volunteer Expense
Taxes and Licenses
Printing
Advertising
M embersh ips/Subscriptions
Outside Services
Program Supplies
Other Costs
Indirect/Allocated Costs
Other In-IGnd
Total Other Costs

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
$ 145,875 $ 41,610 $ 187,485 $ 187,485 $ 198,628 $ 11,143 81,761 42,364 124,125 124,125 49,657 (74,468)
1,200 325 1,525 1,770 2,000 475
228,836 84,299 313,135 313,380 250,285 (62,850)
66,916
6,410
23,176
19,658
1,552
5,957
86,574

7.962

29.133
87,110
8,307
28,496
94,569
9,325
25,197
7,995

1.363
(3.936)
96,502 27,167 123.669 123.913 129,091 5.422
364 264 628 628 2,000 1,372
364 264 628 628 2,000 1,372
3,020 893 3,913 3,913 4,700 787
20 411 431 363 500 69
690 3 693 796 725 32
130 - 130 130 1,300 1,170
4,528 1,117 5,645 5,645 7,600 1,955
1,815 518 2,333 2,333 2,300 (33)
753 158 911 910 1,250 339
800 800
150 150
100 100
27,126 7,955 35,081 35,027 82,188 47,107
1,233 343 1,576 1,578 2,720 1,144
10,894 3,106 14,000 14,019 14,861 861
81,761 42,364 124.125 124.125 - (124,125)
131,970 56,868 188,838 188,839 119,194 (69,644)
228,836 84,299 313.135 313,380 250,285 (62.850)
$ - $ - $ - $ - $ - $
48 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE
AREA AGENCY ON AGING CAA# 24B12B - SANTA MARIA

HOME REPAIR SERVICES
FOR THE PERIOD JULY 1, 2023 THROUGH JUNE 30, 2024
Reported
7/1/2023 4/1/2024 Total Expenses Total Budget
Through Through Audited 7/1/2023- 7/1/2023-
3/31/2024 6/30/2024 Costs 6/30/2024 6/30/2024 Variance

REVENUE
Grants and Contracts
In -Kind
Program Income
Donations -Unrestricted

TOTAL REVENUE

EXPENSE
Personnel:

Salaries and Wages
Payroll Taxes
Employee Benefits
In -Kind Personnel
Total Personnel
Travel and Training
Staff Travel
In -Kind Staff Travel
Staff Training
In -Kind Staff Training
Total Travel and Training
Equipment
Expendable
Non -Expendable
In -Kind Equipment
Total Equipment
Consultants:

Consultants
In -Kind Consultants
Total Consultants
Other Costs
Rent
Telephone
Utilities
Insurance
Accounting/Auditing
Office Supplies/Postage
Vehicle Operations
Vehicle Repairs and Maintenance
Building Repairs and Maintenance
Equipment Repairs and Maintenance
Equipment Rental
Volunteer Expense
Taxes and Licenses
Printing
Advertising
Memberships/Subscriptions
Outside Services
Program Supplies
Other Costs
Indirect/Allocated Costs
Other In -Kind
$ 58,266 $ 33,435 $ 91,701 $ 91,701 $ 113,210 $ 21,509
31,747 14,687 46,434 46,434 28,302 (18,132)
185 220 405 405 1,000 595
90,198 48,342 138,540 138,540 142,512 3,972
24,284
2,129
5,760
17,778
1,379
3,896
42,062
3,508
9,656
42,424
3,430
9,372
53,432
5,278
14,514
11,370
1,770
4,858
32,173 23.053 55,226 55,226 73,224 17,998
2,000 2,000
2,000 2,000
2,116 655 2,771 2,770 3,275 504
20 261 281 281 280 (1)
370 114 484 484 490 6
87 - 87 87 1,700 1,613
2,704 708 3,412 3,412 4,900 1,488
799 - 799 799 1,089 290
469 131 600 600 623 23
500 500
100 100
14,767 6,103 20,870 20,870 44,486 23,616
616 137 753 754 1,385 632
4,330 2,493 6,823 6,823 8.460 1,637

31.747 14,687 46.434 46.434 - (46,434)
Total Other Costs

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense $

58.025 25,289 83,314 83.314 67.288 (16,026)

90.198 48,342 138,540 138.540 142.512 3.972
$ - $ - $ - $ - $
49 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE
AREA AGENCY ON AGING CAA# 24B12C

ADULT DAY SERVICES IIIB FUNDING
FOR THE PERIOD JULY 1, 2023 THROUGH JUNE 30, 2024

REVENUE
Grants and Contracts (AAA)
Grants and Contracts (VA)
Grants and Contracts (CBO)
In -Kind
Donations -Unrestricted
Program Support
Other Revenue (Client Contributions)

TOTAL REVENUE

EXPENSE
Personnel:

Salaries and Wages
Payroll Taxes
Employee Benefits
In -Kind Personnel
Reported
7/1/2023 4/1/2024 Total Expenses Total Budget
Through Through Audited 7/1/23 - 7/1/23 -
3/312024 6/30/2024 Costs 6/30/24 6/30/24
Variance
$ 51,000 S - S 51,000 $ 51,000 $ 51,000 $
12,750 - 12,750 12,750 12,750
16,060 5,387 21,447 21,447 22,100 653
378 6,069 6,447 4,856 - (6,447)
6,335 500 6,835 6,835 9,128 2,293
86,523 11,956 98.479 96.888 94,978 (3,501)
40,448 951 41,399 41.399 38,769 (2,630)
3,828 73 3,901 3.901 3,270 (631)
10,984 2.076 13.060 11.791 13,210 150
937 372 1.309 1.309 3,500 2,191
Total Personnel 56,197 3,472 59,669 58.400 58749 (920)
Travel and Training:

Staff Travel
In -Kind Staff Travel
Staff Training
In -Kind Staff Training
57 Total Travel and Training 57
Equipment
Expendable
Non -Expendable
In -Kind Equipment
Total Equipment
Consultants:

Consultants
In -Kind Consultants
Total Consultants
Other Costs:

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
57 57
111 111
75 18
57 57 186 129
3,440 1,147 4,587 4,587 4,509 (78)
126 23 149 126 375 226
403 129 532 532 650 118
350 363 713 713 713 -
96 19 115 108 225 110
39 - 39 39 175 136
2,274 394 2,668 2,649 2,245 (423)
749 103 852 871 63 (789)
38 - 38 38 50 12
- - - - 150 150
152 145 297 297 - (297)
7 15 22 22 200 178
1,357 441 1,798 1,798 1,547 (251)
896 203 1,099 925 1,143 44
5219 487 5,706 5,588 5,398 (308)

15.123 5,015 20.138 20.138 18,600 (1,538)
30,269 8.484 38.753 38.431 36,043 (2,710)

86.523 11.956 98.479 96.888 94978 (3,501)
s - S
50 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE
AREA AGENCY ON AGING #24B12X - SAN LUIS OBISPO

OARR - DIGNITY AT HOME FALL PREVENTION
FOR THE PERIOD JULY 1. 2023 THROUGH SEPTEMBER 30, 2024

REVENUE
Grants and Contracts
In -Kind
Program Income
Donations -Unrestricted

TOTAL REVENUE

EXPENSE
Personnel:

Salaries and Wages
Payroll Taxes
Employee Benefits
In -Kind Personnel
Reported
7/1/2023 4/1/2024 Total Expenses Total Budget
Through Through Audited 7/1/2023- 7/1/2023-
3/31/2024 9/30/2024 Costs 9/30/2024 9/30/24
Variance
$ 91,732 $ 13,813 $ 105,545 $ 105,545 $ 105,545 $
91,732 13,813 105,545 105,545 10 5, 545
45,687 5,626 51,313 50,128 45,571 (5,742)
3,721 406 4,127 4,280 3,817 (310)
2,767 1,228 3,995 5,026 4,785 790
Total Personnel 52,175 7,260 59,435 59,434 54,173 (5,262) Travel and Training:

Staff Travel
In -Kind Staff Travel
Staff Training
In -Kind Staff Training
Total Travel and Training
Equipment
Expendable
Non -Expendable
In -Kind Equipment
Total Equipment
Consultants:

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
3,081 300 3,381 3,381 3,000 (381)
2,191
600 2,791 2,792 3,200 409
1,600 1,600
26,331 4,090 30,421 30,421 31,754
1,159 540 1,699 1,699 4,000
6,795 1,023 7,818 7,818 7,818
39,557 6,553 46,110 46,111 51,372
91,732 13,813 105,545 105,545 10 5, 545
1,333
2,301
5,262
$ - $ - $ - $ - $
51 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE
AREA AGENCY ON AGING #23B12Z - SANTA MARIA

OARR - DIGNITY AT HOME FALL PREVENTION
FOR THE PERIOD JULY 1. 2023 THROUGH SEPTEMBER 30, 2024

REVENUE
Grants and Contracts
In -Kind
Program Income
Donations -Unrestricted

TOTAL REVENUE

EXPENSE
Personnel:

Salaries and Wages
Payroll Taxes
Employee Benefits
In-IGnd Personnel
Total Personnel
Travel and Training
Staff Travel
In-IGnd Staff Travel
Staff Training
In -Kind Staff Training
Total Travel and Training
Equipment
Expendable
Non -Expendable
In -Kind Equipment
Total Equipment
Consultants:

Consultants
In -Kind Consultants
Total Consultants
Other Costs:

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
Reported
7/1/2023 4/1/2024 Total Expenses Total Budget
Through Through Audited 7/1/2023 - 7/1/2023 -
3/31/2024 9/3012024 Costs 9/30/2024 9/30/24
Variance
$ 38,463 $ 26,226 $ 64,689 $ 64,689 $ 64,689 $
38,463 26,226 64,689 64,689 64,689
16,665 11,739 28,404 28,569 28,403 (1)
1,621 906 2,527 2,593 2,374 (153)
1,473 2,403 3,876 3,085 2,847 (1,029)
19,759 15,048 34,807 34,247 33,624 (1,183)
1,864 779 2,643 2,399 2,000 (643)
1,471 1,378 2,849 2,750 2,800 (49)
1,210 1210
11,561 6,563 18,124 19,264 17,113
959 515 1,474 1,237 3,150
2,849 1,943 4,792 4,792 4,792
18,704 11,178 29,882 30,442 31,065
38,463 26,226 64,689 64,689 64,689
1,676
1,183
$ - $ - $ - $ - $
52 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE
AREA AGENCY ON AGING CAA# 24M12A - SAN LUIS OBISPO

MELLO-GARLUND OLDER CALIFORNIAS ACT MINOR HOME REPAIR
FOR THE PERIOD JULY 1, 2023 THROUGH MARCH 31, 2025

REVENUE
Grants and Contracts
In -Kind
Program Income
Donations -Unrestricted

TOTAL REVENUE

EXPENSE
Personnel:

Salaries and Wages
Payroll Taxes
Employee Benefits
In -Kind Personnel
Total Personnel
Travel and Training:

Staff Travel
In -Kind Staff Travel
Staff Training
In -Kind Staff Training
Total Travel and Training
Equipment
Expendable
Non -Expendable
In -Kind Equipment
Total Equipment
Consultants:

Consultants
In -Kind Consultants
Total Consultants
Other Costs:

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
Reported
7/1/2023 4/1/2024 Total Expenses Total Budget
Through Through Audited 7/1/2023 - 7/1/2023 -
3/31/2024 3/31/2025 Costs 3/31/2025 3/31/2025
$ 26,301 $ 86,699 $ 113,000 $ 113,000 $ 113,000 $
100 - 100 100 2,000
26,401 86,699 113,100 113,100 115,000
Variance
1,900
1,900
11,463 39,364 50,827 49,957 44,223 (6,604)
985 3,230 4,215 4,097 3,725 (490)
2,366 7,423 9,789 10,650 11,429 1,640
14,814 50,017 64,831 64,704 59,377 (5,454)
500
1,000
500
1,000
1,500 1,500
237 3,122 3,359 2,900 3,950 591
1,120 3,196 4,316 4,551 4,100 (216)
1,800 1,800
8,054 21,518 29,572 30,051 32,254 2,682
220 2,424 2,644 2,516 3,500 856
1,956 6,422 8,378 8,378 8,519 141
11,587 36,682 48,269 48,3% 54,123
26,401 86.699 113,100 113100 115, 000
$

5.854
1,900
$ - $ - $ - $ - $
53 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE
AREA AGENCY ON AGING CAA# 24B12B - SANTA MARIA

MELLO-GARLUND OLDER CALIFORNIAS ACT MINOR HOME REPAIR
FOR THE PERIOD JULY 1, 2023 THROUGH MARCH 31, 2025
Reported
7/1/2023 4/1/2024 Total Expenses Total Budget
Through Through Audited 7/1/2023 - 7/1/2023 -
3/312024 3/31/2025 Costs 3/31/2025 3/31/2025 Variance

REVENUE
Grants and Contracts
In -Kind
Program Income
Donations -Unrestricted

TOTAL REVENUE

EXPENSE
Personnel:

Consultants
In-IGnd Consultants
Total Consultants
Other Costs
Rent
Telephone
Utilities
Insurance
Accounting/Auditing
Office Supplies/Postage
Vehicle Operations
Vehicle Repairs and Maintenance
Building Repairs and Maintenance
Equipment Repairs and Maintenance
Equipment Rental
Volunteer Expense
Taxes and Licenses
Printing
Advertising
Memberships/Subscriptions
Outside Services
Program Supplies
Other Costs
Indirect/Allocated Costs
Other In-IGnd
Total Other Costs

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
$ 4,416 $ 53,584 $ 58,000 $ 58,000 $ 58,000 $
2,000 2,000
4,416 53,584 58,000 58,000 60,000 2,000
1,676 24,043 25,719 25,176 21,152 (4,567)
156 2,145 2,301 2,148 1,790 (511)
250 4,507 4,757 5,296 6,193 1,436
2,082 30,695 32,777 32,620 29,135 (3,642)
96 911 1,007 1,070 1,800 793
241 1,218 1,459 1,810 1,600 141
55 55
740 685
1,634 15.742 17,376 17,273 18,281 905
36 994 1,030 931 4,000 2,970
327 3.969 4,296 4,296 4,444 148

2.334 22.889 25,223 25.380 30.865

4.416 53,584 58,000 58,000 60,000
$
5,642
2,000
$ - $ - $ - $ - $
54 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT

DEPARTMENT OF ENERGY (DOE)

WEATHERIZATION ASSISTANCE PROGRAM (WAP)
FOR PERIOD JULY 1, 2022 THROUGH MARCH 31, 2025
22C - 6015

REVENUE
Grants and Contracts
Other Revenue

TOTAL REVENUE

EXPENSE

ADMINISTRATIVE COSTS
Administrative Costs

TRAINING AND TECHNICAL ASSISTANCE
Training
Out -Of -State Travel
PROGRAM COSTS SECTION 1
Liability Insurance
Health and Safety Activities
Total
PROGRAM COSTS SECTION 2
Intake
Outreach
Direct Program Activities
Minor Vehicle and Fleld Equipment
General Operating Costs
Other Program Costs
Client Education
Automation Costs
Total

WX READINESS FUND (WRF)
Direct Program Costs

TOTAL EXPENSE
Reported
7/1/22 4/1/2023 4/1/2024 Total Expenses Total Budget
Through Through Through Audited 7/1/22 - 7/1/22 -
3/31/2023 3/31/2024 3/31/2025 Costs 3/31/25 6/30/25
Varlance
$ 109,951 $ 195,202 $ 203,829 $ 508,982 $ 451 ,998 $ 508,982 $ 109,951 195,202
203,829 508,982
451,998 508,982
8,145 14,459 18,061 40,665 40,665 40,665
2,087 8,913 11,000 11,000 11,000
1,102 - 1,102 1,102 1,102
55,099 12,029 67,128 62,429 67,128
56,201 12,029 68,230 63,531 68,230
9,537 8,680 6,331 24,548 24,548 35,659 11,111
12,671 12,374 3,568 28,613 28,613 37,955 9,342
40,357 37,905 7,594 85,856 56,129 85,856
1,253 1,316 1,358 3,927 3,927 3,927 -
1 ,924 2,571 31,303 35,798 35,798 15,345 (20,453)
36,064 59,609 67,438 163,1 1 1 163,1 1 1 163,1 1 1
3,400 3,400 3,400 3,400
101,806 122,455 120,992 345,253 315,526 345,253
43,834 43,834 21,276 43,834
109,951 195,202 203,829 508,982 451 ,998 508,982
Excess (Deficiency) of Revenue
Over Expense $
55 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT

DEPARTMENT OF ENERGY (DOE)

BIPARTISAN INFRASTRUCTURE LAW (BIL)

WEATHERIZATION ASSISTANCE PROGRAM (WAP)
FOR PERIOD JUNE 1, 2023 THROUGH MARCH 31, 2025
22P-7024
Reported
6/1/23 4/1/2024 Total Expenses Total Budget
Through Through Audited 6/1/23 - 6/1/23 -
3/31/2024 3/31/2025 Costs 3131/25 6/30/27 Varlance

REVENUE
Grants and Contracts
Other Revenue

TOTAL REVENUE

EXPENSE

ADMINISTRATIVE COSTS
Administrative Costs

TRAINING AND TECHNICAL ASSISTANCE
Training
Client Education
Total
PROGRAM COSTS SECTION 1
Liability Insurance
Health and Safety Activities
Total
PROGRAM COSTS SECTION 2
Intake
Outreach
Direct Program Activities
Major Vehicle and Fleld Equipment
Minor Vehicle and Fleld Equipment
General Operating Costs
Other Program Costs
Automation Costs
Total

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
$ 132,988 $ 211,569 $ 344,557 $ 304,971 $ 392,623 $ 48,066 132.988 211.569 344.557 304.971 392.623
9,851 15,672 25,523 23,980 33,745
7,584 7,584 7,584 29,000
4,875
7 584 - 7,584 7 584 33 875
130 - 130 130 3,000
4,994 4,994 4,994 53,617
130 4,994 5,124 5,124 56,617

48.066
8,222
21 ,416
4,875

26.291
2,870
48,623
51 ,493
13,294 12,987 26,281 28,829 18,850 (7,431)
10,443 15,157 25,600 27,177 8,010 (17,590)
61,700 61,700 33,969 125,306 63,606
- 53,820 53,820
1,321 1,394 2,715 2,715 6,400 3,685
8,510 20,010 28,520 14,057 9,000 (19,520)
81,855 76,255 158,110 158,136 40,750 (117,360)
3,400 3,400 3,400 6,250 2,850
115,423 190,903 306,326 268,283 268,386 (37,940)
132,988 211,569 344,557 304,971 392,623
48,066
$ $ $ - $ - $ $
56 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT
SLIHEAP: ENERGY CRISIS INTERVENTION PROGRAM (ECIP)

SUPPLEMENTAL HOME ENERGY ASSISTANCE PROGRAM (SHEAP)
FOR PERIOD MAY 1, 2023 THROUGH MAY 31, 2024
23Q 5582

REVENUE
Grants and Contracts
Other Revenue

TOTAL REVENUE

EXPENSE
ASSURANCE 16
Assurance 16 Activities

ADMINISTRATIVE COSTS
Administrative Costs

PROGRAM SUPPORT COSTS
Intake
Outreach
Training
Total

PROGRAM SERVICES COSTS
ECIP Emergency Heating and Cooling Services (EHCS)
Total

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
Reported
5/1/23 4/1/2024 Total Expenses Total Budget
Through Through Audited 5/1/23 - 5/1/23 -
3/31/2024 5/31/24 Costs 5/31/24 5/31/24
$ 9,541 $
Variance
$ 9,541 $ 9,541 $ 9,541 $
9,541 9,541
9,541 9,541
2,030 2,030 2,030 2,030
2,030 2,030 2,030 2,030
2,923
1,827
731
2,923
1,827
731
2,923
1,827
731
2,923
1,827
731
5,481 5,481 5,481 5,481
9,541 9,541
$ $
57 9,541 9,541
$ $
$ $

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT
SLIHEAP: ENERGY CRISIS INTERVENTION PROGRAM (ECIP)

SUPPLEMENTAL HOME ENERGY ASSISTANCE PROGRAM (SHEAP)
FOR PERIOD MAY 1, 2024 THROUGH MARCH 31, 2025
24Q - 2582

REVENUE
Grants and Contracts
Other Revenue
Reported
5/1/2024 Total Expenses Total Budget
Through Audited 5/1/24 - 5/1/24 -
3/31/2025 Costs 3/31/25 5/31/25
Variance
$ 9,073 $ 9,073 $ 9,073 $ 9,281 $ 208
TOTAL REVENUE 9,073

EXPENSE
ASSURANCE 16
Assurance 16 Activities

ADMINISTRATIVE COSTS
Administrative Costs

PROGRAM SUPPORT COSTS
Intake
Outreach
Training
9,073 9,073
9,281 208
1,975 1,975 1,975 1,975
1,975 1,975 1,975 1,975
2,843 2,843 2,843 2,843
1,777 1,777 1,777 1,777
503 503 503 711
208
Total 5,123 5,123 5,123 5,331 208

PROGRAM SERVICES COSTS
ECIP Emergency Heating and Cooling Services (EHCS)
Total

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
9,073
$
58 9,073 9,073
$ $
9,281 208
$ $

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT
LIHEAP EMERGENCY SUPPLEMENTAL: WEATHERIZATION
FOR PERIOD APRIL 15, 2023 THROUGH MARCH 31, 2025
23J - 5737

REVENUE
Grants and Contracts
Other Revenue

TOTAL REVENUE

EXPENSE

PROGRAM COSTS
Intake
Outreach
Training
Total

DIRECT PROGRAM COSTS
Direct Program Costs
Total

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
4/15/23
Through
3/31/2024
$ 147,369
147,369
4/1/2024
Through
3/31/2025
Total
Audited
Costs
Reported
Expenses
4/15/23 -
3/31 /25
Total Budget
4/15/23 -
5/31 /25
Variance
$ 26,713 $ 174,082 $ 174,082 $ 174,082 $
26,713
174,082 174,082
11,447 2,480 13,927 13,927
8,018 686 8,704 8,704
19,465
127,904
127,904
147,369
S
3,166
23,547
23,547
26,713
$
59 22,631 22,631
151,451 151,451
151,451 151,451
174,082 174,082
$ $
174,082
13,927
8,704
8,704
31,335
142,747
142,747
174,082
8,704
8,704
(8,704)
(8,704)
$ $

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT
LIHEAP EMERGENCY SUPPLEMENTAL: ENERGY CRISIS INTERVENTION PROGRAM (ECIP) I ASSURANCE 16

HOME ENERGY ASSISTANCE PROGRAM (HEAP)
FOR PERIOD APRIL 15, 2023 THROUGH MARCH 31, 2025
23J - 5737

REVENUE
Grants and Contracts
Other Revenue
4/15/23
Through
3/31/2024
$ 300,528
4/1/2 024
Through
3/31/2025
Total
Audited
Costs
Reported
Expenses
4/15/23 -
3/31 /25
Total Budget
4/15/23 -
5/31 /25
Variance
$ 1,105 $ 301,633 $ 301,633 $ 301,633 $
TOTAL REVENUE 300,528 1,105 301,633

EXPENSE
ASSURANCE 16
Assurance 16 Activities

ADMINISTRATIVE COSTS
Administrative Costs

PROGRAM SUPPORT COSTS
Intake
Outreach
Training
Total
27,599 27,599
33,178
23,128
9,613
1,105 34,283
23,128
9,613
32,741 32,741

PROGRAM SERVICES COSTS
ECIP Emergency Heating and Cooling Services (EHCS) 207,010 207,010 Total

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
207,010 207,010
300,528
1,105 301,633
$ $
60 301,633 301,633
27,599
34,283
23,128
9,613
40,816
40,816
43,184
26,990
10,796
32,741 80,970
207,010 139,031
207,010 139,031
301,633 301,633
$ $
13,217
6,533
20,056
17,377
10,796
48,229
67,979)
'67,979)
$ $

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT
LIHEAP: WEATHERIZATION
FOR PERIOD NOVEMBER 1, 2022 THROUGH JUNE 30, 2024
23B - 5033

REVENUE
Grants and Contracts
Other Revenue

TOTAL REVENUE

EXPENSE

PROGRAM COSTS
Intake
Outreach
Training
Total

DIRECT PROGRAM COSTS
Direct Program Costs
Total

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
11/1/22 4/1/2023 4/1/2024
Through Through Through
3/31/2023 3/31/2024 6/30/2024
Total
Audited
Costs
Reported
Expenses
11/1/22 -
6/30/24
$ 156,733 $ 280,353 $ $ 437,086 $ 437,086
156,733 280,353 437,086
3,969
9,552
423
30,988
12,223
335
34,957
21,775
758
13,944 43,546 57,490
142,789 236,807 379,596
142,789 236,807 379,596
156,733 280,353 437,086
$ $
$ $
61 437,086
34,957
21,775
758
57,490
379,596
379,596
437,086
$
Total Budget
11/1/22 -
6/30/24
Variance
$ 437,086 $
437,086
34,967
21,854
21,854
78,675
358,411
358,411
437,086
10 79
21,096
21,185
(21,185)
(21,185)
$ $

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT
LIHEAP: ENERGY CRISIS INTERVENTION PROGRAM (ECIP) I ASSURANCE 16 I

HOME ENERGY ASSISTANCE PROGRAM (HEAP)
FOR PERIOD NOVEMBER 1, 2022 THROUGH JUNE 30, 2024
23B - 5033

REVENUE
Grants and Contracts
Other Revenue

TOTAL REVENUE

EXPENSE
ASSURANCE 16
Assurance 16 Activities

ADMINISTRATIVE COSTS
Administrative Costs

PROGRAM SUPPORT COSTS
Intake
Outreach
Training
Total

PROGRAM SERVICES COSTS
ECIP Emergency Heating and Cooling Services (EHCS)
Total

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
Reported
11/1/22 4/1/2023 4/1/2024 Total Expenses Total Budget
Through Through Through Audited 11/1/22- 11/122-
3/31/2023 3/31/2024 6/30/2024 Costs 6/30/24 6/30/24
$ 381,956 $ 309,614 $
381,956 309,614
33,307 28,882
39,903 43,759
31,396 24,009
15,907 11,756
322 2,042
47,625 37,807
261,121 199,166
261,121 199,166
381,956 309,614
62 Variance
$ 691,570 $ 691,570 $ 691,570 $
691,570 691,570 691,570
62,189 62,189 87,850 25,661
83,662 83,662 87,850 4,188
55,405 55,405 84,224 28,819
27,663 27,663 52,640 24,977
2,364 2,364 21,056 18,692
85,432 85,432 157,920 72,488
460,287 460,287 357,950 (102,337)
460,287 460,287 357,950 (102,337)
691,570 691,570 691,570 -

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTI(,6INej

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT
LIHEAP: WEATHERIZATION
FOR PERIOD NOVEMBER 1, 2023 THROUGH MARCH 31, 2025
24B - 2033

REVENUE
Grants and Contracts
Other Revenue

TOTAL REVENUE

EXPENSE

PROGRAM COSTS
Intake
Outreach
Training
Total

DIRECT PROGRAM COSTS
Direct Program Costs
Total

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
11/1/23
Through
3/31/2024
$ 79,476
79,476
6,558
11,559
18,117
61,359
61,359
79,476
4/1/2024
Through
3/31/2025
Total
Audited
Costs
$ 374,378 $ 453,854
374,378
29,750
11,134
1,183
42,067
332,311
332,311
374,378
63 453,854
36,308
22,693
1,183
60,184
393,670
393,670
453,854
Reported
Expenses
11/1/23 -
3/31 /25
$ 453,854
453,854
36,308
22,693
1,183
60,184
393,670
393,670
453,854
Total Budget
11/1/23 -
6/30/25
Variance
$ 453,854 $
453,854
36,308
22,693
22,693
81,694
372,160
372,160
453,854
21,510
21,510
(21,510)
(21,510)

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT
LIHEAP: ENERGY CRISIS INTERVENTION PROGRAM (ECIP) / ASSURANCE 16 /

HOME ENERGY ASSISTANCE PROGRAM (HEAP)
FOR PERIOD NOVEMBER 1, 2023 THROUGH MARCH 31, 2025
24B - 2033

REVENUE
Grants and Contracts
Other Revenue

TOTAL REVENUE

EXPENSE
ASSURANCE 16
Assurance 16 Activities

ADMINISTRATIVE COSTS
Administrative Costs

PROGRAM SUPPORT COSTS
Intake
Outreach
Training
Total
11/1/23
Through
3/31/2024
4/1/2024
Through
3/31/2025
Total
Audited
Costs
Reported
Expenses
11/1/23 -
3/31/25
Total Budget
11/1/23 -
6/30/25
Variance
$ 257,958 $ 456,209 $ 714,167 $ 714,167 $ 714,167 $
257,958 456,209 714,167
714,167
714,167
20,352 70,418 90,770 90,770 90,770
24,995 61,525 86,520 86,520 90,770
18,448 52,325 70,773 70,773 86,959
19,442 26,034 45,476 45,476 54,350
71 9,578 9,649 9,649 21,740
37,961 87,937 125,898 125,898 163,049

PROGRAM SERVICES COSTS
ECIP Emergency Heating and Cooling Services (EHCS) 174,650 Total

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
236,329 410,979 410,979 369,578
174,650 236,329 410,979 410,979 369,578
257,958 456,209 714,167 714,167 714,167
$ $ $
64 4,250
16,186
8,874
12,091
37,151
41,401)
'41,401)
$ $

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT
LIHEAP: WEATHERIZATION
FOR PERIOD NOVEMBER 1, 2024 THROUGH MARCH 31, 2025
25B - 3033

REVENUE
Grants and Contracts
Other Revenue
Reported
11/1/24 4/1/2025 Total Expenses Total Budget
Through Through Audited 11/1/24 - 11/1/24 -
3/31/2025 3/31/2026 Costs 3/31/25 6/30/26
Variance
$ 197,643 $ $ 197,643 $ 191,601 $ 410,156 $ 212,513
TOTAL REVENUE 197,643

EXPENSE

PROGRAM COSTS
Intake
Outreach
Training
30,039
23,882
2,099
Total 56,020

DIRECT PROGRAM COSTS
Direct Program Costs 141,623
Total

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
141,623
197,643
S
$
65 197,643 191,601
30,039
23,882
2,099
15,130
9,456
2,099
410,156 212,513
32,812
20,508
20,508
2,773
(3,374)
18,409
56,020 26,685 73,828 17,808
141,623 164,916
141,623 164,916
197,643 191,601
$ $
336,328 194,705
336,328 194,705
410,156 212,513
$ $

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT
LIHEAP: ENERGY CRISIS INTERVENTION PROGRAM (ECIP) I ASSURANCE 16

HOME ENERGY ASSISTANCE PROGRAM (HEAP)
FOR PERIOD NOVEMBER 1, 2024 THROUGH MARCH 31, 2025
25B - 3033

EXPENSE
ASSURANCE 16
Assurance 16 Activities

ADMINISTRATIVE COSTS
Administrative Costs

PROGRAM SUPPORT COSTS
Intake
Outreach
Training
Total
Variance
$ 437,841 $ 362,578 $ 648,073 $ 210,232
437,841 362,578
648,073 210,232
32,883 32,883 30,638 82,403 49,520
47,037 47,037 42,398 82,403 35,366
46,128 46,128 43,843 78,901 32,773
35,062 35,062 33,082 49,313 14,251
2,382 2,382 2,382 19,725 17,343
83,572 83,572 79,307 147,939 64,367

PROGRAM SERVICES COSTS
ECIP Emergency Heating and Cooling Services (EHCS) 274,349 Total

TOTAL EXPENSE
Excess (Deficiency) of Revenue
Over Expense
274,349 210,235 335,328 60,979
274,349 274,349 210,235 335,328 60,979
437,841 437,841 362,578 648,073 210,232
$ $
66 $ $
$ $

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

SCHEDULE OF EXPENDITURES FOR STATE FUNDED CHILD CARE PROGRAMS FOR THE NINE MONTHS ENDED MARCH 31, 2025

EXPENDITURES
Direct Payments to Providers
1000 Certificated Salaries
2000 Classified Salaries
3000 Employee Benefits
4000 Books and Supplies
5000 Services and Other Operating Expenses
6100/6200 Other Approved Capital Outlay
6400 New Equipment
6500 Replacement Equipment
Depreciation on Assets not Purchased with Public Funds
Start-up expenses - Service Level Exemption (a)
Indirect Costs (b)
Total Expenses Claimed for Reimbursement (c)
Supplemental Expenses - Head Start
Total Supplemental Expenses
Total Expenditures
Total
Resource and
Referral
Programs
92,131
33,514
13,877
66,772
16,503
222,797
Total
Alternative
Payment
Programs
$ 9,104,781
715,426
226,338
26,148
187,103
820,784
11,080,580
Total
Other CCRC
Resource
Programs
7,411
1,756
1,871
16,943
2,238
r Total
Migrant
Child Care
Programs
Total
Center -
Based
Programs
Total
Contracts
$ 197,076 $ 622,947 $ 9,924,804
317,566 457,241 774,807
1,232,100 2,797,356 4,844,424
508,229 1,057,933 1,827,770
247,741 834,809 1,124,446
265,148 943,562 1,479,528
17,810 28,053 45,863
5,948 6,432 12,380
268,511 - 268,511
213,793 509,929 1,563,247
30,219 3,273,922
3,021,239
7,258,262
11,372,541
21,865,780
14,393,780
3,021,239 11,372,541 14,393,780
$ 222,797 $ 11,080,580 $ 30,219 $ 6,295,161 $ 18,630,803 $ 36,259,560 Notes:
(a) Start-up expenses for state migrant and state preschool programs. (b) The indirect cost plan is approved by the U.S. Department of Health and Human Services. (c) Any food expenses have been allocated to the appropriate contracts.

We have examined the claims filed for reimbursement and the original records supporting the transactions recorded under the contracts listed above to an extent considered necessary to assure ourselves that the amounts claimed by the contractor were eligible for reimbursement, reasonable, necessary, and adequately suppor₹ed, according to governing laws, regulations, and contract provisions. 67 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

SCHEDULE OF EXPENDITURES FOR STATE FUNDED CHILD CARE PROGRAMS

RESOURCE AND REFERRAL PROGRAMS
FOR THE NINE MONTHS ENDED MARCH 31, 2025

R&R Programs
Resource &
Referral
CRRP-4049
7/1/24-3/31/25
92,131
33,514
13,877
66,772
16,503
222,797
$ 222,797
We have examined the claims filed for reimbursement and the original records supporting the transactions recorded under the contracts listed above to an extent considered necessary to assure ourselves that the amounts claimed by the contractor were eligible for reimbursement, reasonable, necessary, and adequately supported, according to governing laws, regulations, and contract provisions. 68 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

SCHEDULE OF EXPENDITURES FOR STATE FUNDED CHILD CARE PROGRAMS

ALTERNATIVE PAYMENT PROGRAMS
FOR THE NINE MONTHS ENDED MARCH 31, 2025

EXPENDITURES
Direct Payments to Providers
1000 Certificated Salaries
2000 Classified Salaries
3000 Employee Benefits
4000 Books and Supplies
5000 Services and Other Operating Expenses
6100/6200 Other Approved Capital Outlay
6400 New Equipment
6500 Replacement Equipment
Depreciation on Assets Not Purchased with Public Funds
Start -Up Expenses - Service Level Exemption (a)
Indirect Costs (b)
Total Expenses Claimed for Reimbursement (c)
Supplemental Expenses
Total Expenditures
AP Programs
Alternative
Payment
CAPP-4051
711/24-3/31/25
AP Programs
Alternative
Payment
CAPP-3051
7/1/24-3/31/25
AP Programs
Alt. Payment
Stage 2
C2AP-4047
7/1/24-3/31/25
AP Programs
Alt. Payment
Stage 3
C3AP-4046
7/1/24-3/31/25
Total
Alternative
Payment
CDSS Contracts
$ 4,165,724 $ 2,281,244 $ 1,243,035 $ 1,414,778 $ 9,104,781 339,312 131,932 101,083
97,843 40,695 37,117
7,225 3,153 9,589
42,989 33,827 70,745
143,099
50,683
6,181
39,542
372.247 199.268 116.926 132.343
5,025,340 2,690,119 1,578,495 1,786,626
$ 5,025,340 $ 2,690,119 $ 1,578,495 $ 1,786,626
Notes:
(a) No start-up expenses.
(b) The indirect cost plan is approved by the U.S. Department of Health and Human Services. (c) Any food expenses have been allocated to the appropriate contracts.

We have examined the claims filed for reimbursement and the original records supporting the transactions recorded under the contracts listed above to an extent considered necessary to assure ourselves that the amounts claimed by the contractor were eligible for reimbursement; reasonable, necessary, and adequately supported; according to goveming laws, regulations, and contract provisions. 715,426
226,338
26,148
187,103
820,784
11,080,580
$ 11,080,580
69 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

SCHEDULE OF EXPENDITURES FOR STATE FUNDED CHILD CARE PROGRAMS

CHILD CARE RESOURCE CONNECTION - OTHER PROGRAMS
FOR THE NINE MONTHS ENDED MARCH 31, 2025

We have examined the claims fled for reimbursement and the original records supporting the transactions recorded under the contracts listed above to an extent considered necessary to assure ourselves that the amounts claimed by the contractor were eligible for reimbursement. reasonable, necessary, and adequately supported, according to governing laws, regulations, and contract provisions. 70 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

SCHEDULE OF EXPENDITURES FOR STATE FUNDED CHILD CARE PROGRAMS

STATE MIGRANT PROGRAMS
FOR THE NINE MONTHS ENDED MARCH 31, 2025

EXPENDITURES
Direct Payments to Providers
1000 Certificated Salaries
2000 Classified Salaries
3000 Employee Benefits
4000 Books and Supplies
5000 Services and Other Operating Expenses
6100/6200 Other Approved Capital Outlay
6400 New Equipment
6500 Replacement Equipment
Depreciation
Start -Up Expenses - Service Level Exemption (a)
Indirect Costs (b)
State Migrant
State
Migrant
CMIG-4011
7/1/24-3/31/25
State Migrant
Specialized
Services
CMSS-4011
7/1/24-3/31/25
$ 121,755 $ -
18,033 1,626
314,884 84,696
113,173 30,265
106,932 1,391
65,416 2,964
56,536
Total Expenses Claimed for Reimbursement (c) 796,729
Supplemental Expenses - Head Start, QRIS 802,284
Supplemental Expenses - CACFP -
Total Supplemental Expenses 802,284
State Migrant
State
Migrant
CMIG-4012
7/1/24-3/31/25
$ 75,321
251,167
675,678
289,987
138,520
179,996
17,810
5,948
268,511
9675 123,898
State Migrant
Specialized
Services
CMSS-4012
7/1/24-3/31/25
46,740
156,842
74,804
898
16,772
Total
State
Migrant
CDSS Contracts
S 197,076
317,566
1,232,100
508,229
247,741
265,148
17,810
5,948
268,511
23,684 213,793
130,617 2,026,836 319,740
2,218,955

2.218.955
3,273,922
3,021,239
3,021,239
Total Expenditures $ 1,599,013 $ 130,617 $ 4,245,791 $ 319,740 $ 6,295,161 Notes:
(a) Start-up expenses for CMIG-4012.
(b) The indirect cost plan is approved by the U.S. Department of Health and Human Services. (c) Any food expenses have been allocated to the appropriate contracts.

We have examined the claims tiled for reimbursement and the original records supporting the transactions recorded under the contracts listed above to an extent considered necessary to assure ourselves that the amounts claimed by the contractor were eligible for reimbursement, reasonable, necessary. and adequately supported, according to governing laws, regulations, and contract provisions. 71 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

SCHEDULE OF EXPENDITURES FOR STATE FUNDED CHILD CARE PROGRAMS

CENTER -BASED AND FAMILY CHILD CARE (FCC) PROGRAMS
FOR THE NINE MONTHS ENDED MARCH 31, 2025

General
Child Care
CCTR-4308
7/1/24-3/31/25
State
Preschool
CSPP-4506
7/1/24-3/31/25
Total
Center -Based
and FCC
Programs
$ 488,113 $ 134,834 $ 622,947
81,156 376,085 457,241
869,383 1,927,973 2,797,356
320,511 737,422 1,057,933
259,066 575,743 834,809
162,660 780,902 943,562
5,908 22,145 28,053
6,432 - 6,432
165,593 344,336 509,929
2,358,822 4,899,440 7,258,262
4,561,872 6,810,669 11,372,541
4,561,872 6 810,669 11,372,541
$ 6,920,694 $ 11,710,109 $ 18,630,803
We have examined the claims filed for reimbursement and the original records supporting the transactions recorded under the contracts listed above to an extent considered necessary to assure ourselves that the amounts claimed by the contractor were eligible for reimbursement, reasonable, necessary, and adequately supported, according to governing laws, regulations, and contract provisions. 72 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED MARCH 31, 2025

SECTION I - SUMMARY OF AUDITOR'S RESULTS
Financial Statements
Type of auditor's report issued:

Internal control over financial reporting:
• Material weakness identified?
• Significant deficiencies identified that
are not considered to be material weaknesses?
Noncompliance material to financial statements noted?
Federal Awards
Internal control over major federal programs:
• Material weakness identified? Yes X No
Unmodified
• Significant deficiencies identified that
are not considered to be material weaknesses?
Yes X No
Yes X None Reported
Yes X No
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 the Uniform Guidance under §CFR 200.516(a)? Identification of major programs:

Assistance
Listing Number(s) Name of Federal Program or Cluster

93.600

93.575/93.596
Yes X No
Head Start, Early Head Start, and Migrant Head Start
Child Care Development Fund Cluster
Dollar threshold used to distinguish between Type A and B programs: $2,688,581 Auditee qualified as low -risk auditee?
X Yes No
73 COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)
FOR THE YEAR ENDED MARCH 31, 2025

SECTION II - FINANCIAL STATEMENT FINDINGS
None.

SECTION III - FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS None.

SECTION IV - STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS None.
74 WI)
l�t�realI: VVIM ('StI L :

P.O. Box 2508
Cincinnati OH 45201
;9993

COMMUNITY ACTION PARTNERSHIP OF SAN

LUIS OBISPO COUNTY INC
1030 SOUTHWOOD DR
SN LUIS OBISP CA 93401-5813
In reply refer to: 0248226129
Aug. 18, 2009 LTR 4168C E0
000000 00
00012792
BODC: TE
Employer Identification Number:

Person to Contact: Ms. K. Nilson
Toll Free Telephone Number: 1-877-829-5500
Dear Taxpayer:

This is in response to your request of Aug. 07, 2009, regarding your tax-exempt status.

Our records indicate that a determination letter was issued in , May 1966, that recognized you as exempt from Federal income tax, and discloses that you are currently exempt under section 501(c)(3) of the Internal Revenue Code.

Our records also indicate you are not a private foundation within the meaning of section 509(a) of the Code because you are described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).

Donors may deduct contributions to you as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to you or for your use are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code.

If you have any questions, please call us at the telephone number shown in the heading of this letter.

Sincerely yours,
Michele M. Sullivan, Oper. Mgr.

Accounts Management Operations 1

Fiscal Year 2027 Outside Agency Request
Organizaon: CAPSLO – Health and Prevenon
Requested Funding: $5,000
Previously Received Funding: Yes
Direct Beneﬁt to the City of Pismo Beach: These reproducve care services are fundamental and crical to the health of Pismo Beach’s low-income residents. In calendar year 2025, TheCenter served 89 unduplicated City of Pismo Beach residents with 220 clinic visits.The Center’s goal is to use funding to increase the overall health and wellbeing of low-income Pismo Beach residents, serving the most vulnerable populaons by providing easy access to essenal reproducve health care, including addional support services.

Funding will support clinic services: sexual health educaon; pregnancy tesng/counseling; tesng for cervical/tescular cancers; access to all contracepve methods; tesng/treatment for sexually transmied infecons; HIV/Hepas C tesng and treatment referrals; menopausalservices; human papillomavirus (HPV) vaccine; pap smears and treatment for abnormal tests; and referrals for no cost mammograms. Also, freshand non-perishable foods are distributed through the AG and HCW clinics.

Support Fiscal 2027 City Goals: Funds will advance the City’s Public Safety Goal, “prioriz[ing] the safety and well-being of the community” by providing residents who might nototherwise access care, the ability to obtain cancer screening and prevenon services, and access tesng/treatment for crical health issues. The Center will create a safer community, by increasing the overall health and well-being of those served – improving the health of one sector of thecommunity beneﬁts the health of the enre community!
The Center educates and counsels paents on pregnancy, family planning, and sexual health; idenﬁes and treats individuals with STIs prevenng the spread of infecon; and prevents serious health issues, such as reproducve cancers. The Center is also a CalBeneﬁts approvedorganizaon and can use the state’s universal applicaon to enroll qualifying paents in public beneﬁts programs (i.e., MediCal, CalFresh), providing access to services to help stabilize low-income families.

Priority of Needs: Currently, CAPSLO sees the greatest need for low-income Pismo Beach residents being: 1) The Energy Department’s Senior Home Repair Program, followed by 2) The Center’s reproducve health care clinic in Arroyo Grande and its mobile services. Client needs are aﬀected by inﬂaon, high housing costs, and basic necessies that oen take priority over these two services.

Unstable, changing funding further limits CAPSLO’s ability to meet needs, and each of these programs is aﬀected diﬀerently.

Program Descripon: CAPSLO’s The Center for Health and Prevenon (The Center) has been a provider of quality, caring, conﬁdenal reproducve health services for low-income, uninsured, and underserved members of the community since 1972. This funding will speciﬁcally be used to support The Center’s clinic in Arroyo Grande, which serves the Five Cies communies, and its mobile clinic, Health Care on

Wheels (HCW). The Arroyo Grande clinic hours are Monday through Friday, from 8:30 am to 5:30 pm.

HCW began operang in 2024 and brings care directly to individuals where they live, work, and access services. At all clinic locaons, walk-ins are welcome and same-day appointments are available. No one is turned away for inability to pay! The clinics are also ADA accessible and have bilingual/bicultural staﬀ.