Peninsula Family Service’s Board of Directors designates Heather Cleary as signatory for the City of South San Francisco’s application on 1/13/2022.
2/11/22, 11:19 AM City Data Services - South San Francisco https://www.citydataservices.net/cities/smatca/app2022arc.pl?rpt=C11012&prop=1285 1/5 Consolidated Community Funding Application
Redwood City, San Mateo County, and S. San Francisco
Application for New Funding for FY 2022-23
GENERAL INFORMATION
1. Organization Name: Peninsula Family Service
2. Project Title: Leo J. Ryan Child Development Center and Club Leo Afterschool Program We are applying for funding from:
Redwood City City of San Mateo South San Francisco County of San Mateo Budget/Client Summary (Auto-populated from Budget, below) Jurisdictions
receiving this application
Amount
Requested
% of Program
Budget
Proposed # of
Served % of Served
Total $
Per
South San Francisco $20,000 2% 42 100% $476.19
Total $20,000 2% 42 100% $476.19
Grant Funded Programs:
We are applying for a Public Services Program
CDBG National Objective Eligibility - How are you serving low income populations? Service to low income clients verified through income documentation.
Income Verification: Describe how you obtain, verify, and maintain proof of income and presumed benefit status.
Third party documentation or client signatures on the certification forms must be available on file for review at all times.
Families enrolling 30 students in Leo J. Ryan Early Learning Center (ages 3-5) provide income verification to staff through paystubs, and banking history information. 48 Club Leo members are school age which is 5-11 years and are students at Sunshine Gardens Elementary School which is a Title 1 school and the vast majority are extremely low income. We obtain the most recent 4 paychecks from all jobs are collected and averaged, then extended to determine the total yearly income. This information is also verified by the FEC by contact with the employers. If the source is self-employment, a self-certification document must be signed. All of tis information is stored in the Family File, on site.
3. Project
Address:
1200 Miller Ave City: South San Francisco
Zip: 94080-
2079
4. Provide a one sentence project summary:
Leo J. Ryan Early Learning Center seeks support for our students and teachers as they navigate the second year of the pandemic.
Organization
Address:
24 Second Ave City: San Mateo
Zip: 94401-
3828
Organization
Phone:
4153855017 Website: www.peninsulafamilyservice.org
Type of Applicant: Our agency serves:
5. Contact
Person /
Project
Administrator:
Name: Maureen Harrington Title: Grants Manager
Telephone:
4153855017
Contact Email: [email protected]:
2/11/22, 11:19 AM City Data Services - South San Francisco https://www.citydataservices.net/cities/smatca/app2022arc.pl?rpt=C11012&prop=1285 2/5
6. Name of
Agency
Director:
Heather Cleary
7. Fiscal
Officer:
Name: Inessa Shishmanyan; Heather
Cleary
Email:
[email protected];
[email protected]
Telephone:
650-403-
4300 x 4610
Fiscal Officer
Address:
24 Second Ave City: San Mateo
Zip: 94401-
3828
8. Authorized
Signatory:
Name: Maureen Harrington
Email:
[email protected]
Telephone:
4153855017
Authorized
Signatory
Address:
24 Second Ave City: San Mateo
Zip: 94401-
3828
9. Please provide days and hours of regularly scheduled operation:
M-F 7-6
10. DUNS Number: Federal EIN/TIN Number: 94-1186169
11. HUD Activity: Choose the HUD activity that most closely matches your service:
05D - Youth Services
12. Project Specific Narrative: Provide a narrative description of the specific activities to be carried out with the requested funds. This should also include program objectives and key priorities for each specific jurisdiction.
Peninsula Family Service is seeking general support for the Leo J. Ryan Early Learning Center located on the campus of Sunshine Gardens Elementary School in South San Francisco. The program provides care to over 30 low income children with family engagement and support as well with food, housing, banking and support for mental health, mutigenerational living issues as well.
13. Assessment of Need - South San Francisco: Briefly describe how you determined the need for your program for each specific jurisdiction that you are applying for funds. Identify target population(s) and area(s) served.
Please state the source(s) and date(s) of information. Identify any similar programs in the community.
Leo J. Ryan Early Learning Center provides safe learning space for over 30 children. We provide healthy and nutritious meals, supportive nurturing classrooms and outdoor learning, gardening and play time. The classrooms and teachers are doing their best to maintain high levels of Covid-19 safety so as to continue being open with no interruptions so parents and families can continue to work. The children are primarily from low income, South San Francisco families and homes who are mostly dual language speakers, many of whom are immigrants and represent populations of color. Our Club Leo students are from a Title 1 school with a significant portion of the student population ages 5-12 receiving free meals through the Federal Food Program. Leo J. Ryan Child Development Center serves 30 children ages 3-5 preschool children. We provide high quality early learning, family engagement, support services and a variety of learning and behavior assessments and interventions. We serve 48 children in our afterschool Club Leo Program. Data from Federal Head Start intake and enrollment forms, and US Census, 2020, SSFUSD and Club Leo enrollment forms.
14. Timeline: Provide a brief timetable for project implementation and achievement of projected goals and how you plan to expend your funds in a timely manner by the end of the fiscal year.
The funds will support teachers salary at Leo J. Ryan Early Learning Center's 30 children and Club Leo's Afterschool program for 48 children and will be expended within the budget timeline. Peninsula Family Service will use the fund teachers' salaries so as to provide safe and supportive childcare and afterschool care.
15. Evaluation: Briefly describe how you will determine and measure the success of your program and whether or not program goals were met? If your program is currently receiving grant funds please describe accomplishments of goals to date.
We will measure the success of the program by maintaining open classrooms that are at classroom capacity for Early Learning and Club Leo students. Another measure will be the daily attendance and number of children receiving healthy, nutritious meals each school day.
16. Collaboration: Describe partnerships with other organizations/agencies, the nature of the partnership, and how it relates to the proposed project.
Leo J. Ryan Early Learning Center and Club Leo is housed on the Sunshine Gardens Elementary School Campus so we collaborate with the leadership of both the school and South San Francisco Unified School District.
Peninsula Family Service also collaborates with The Big Lift and First 5. 2/11/22, 11:19 AM City Data Services - South San Francisco https://www.citydataservices.net/cities/smatca/app2022arc.pl?rpt=C11012&prop=1285 3/5
17. Impact: : Discuss any general trends and conditions that have affected or impacted your service levels or service populations. For New Applicants – describe what these funds would allow your agency to do that you may not be able to do now. For Continuing Applicants – describe how your program would be impacted without these funds.
The impact of the funding would help to ensure teachers are in the classroom, paid a living wage and providing professional development so our students are engaging in the highest level of an education possible with support for homework club, reading and nutritious meals. The impact is that children will be in a safe, nurturing environment including after school care.
18. Project Beneficiaries/Quantifiable Measurement: Indicate the expected number of beneficiaries to be served by the program. For each response below please indicate both the number of households and number of individuals. Refer to the San Mateo County Income Limits. a. Indicate the total number of low-income beneficiaries you expect to serve with this program for each jurisdiction application for funding. *Low-income is 80% of Area Median Income or below. See AMI table b. Indicate the total number of beneficiaries you expect to serve with this program in each jurisdiction - regardless of income.
Jurisdiction
a. Number of low-income beneficiaries
to be served per grant jurisdiction
application. **Low-income** is 80% of
Area Median Income or below.
b. All beneficiaries to be served per
grant jurisdiction application
regardless of income
Persons Households Persons Households
Daly City 14 34 29 48
Redwood City 0 0 0 0
City of San Mateo 5 5 3 3
County of San Mateo 78 136 78 136
South San Francisco 62 75 42 58
Totals 159 250 152 245
19. Populations Served: Check the boxes below if they describe a significant population served by your program.
These categories are not considered "presumed benefit" by HUD, and require income verification.
Persons exiting incarceration
Low-income youth
Other
20. Affirmative Outreach:
a. Use the demographics from your previous program year to provide an analysis of the population you serve relative to the demographics in the table. NOTE: If you are a new applicant please provide your best estimation.
Race & Ethnicity
South San
Francisco
Population
South San
Francisco % by
Ethnicity
Low Income by
Ethnicity served
by your Program
Your Program %
by Ethnicity
Total 63,632 100% 62 100%
White and not Hispanic 23,760 37.34% 4 6.45%
White and Hispanic 21,645 34.02% 46 74.19%
Asian 23,293 36.61% 7 11.29%
African American 1,625 2.55% 1 1.61%
Pacific Islander 1,111 1.75% 1 1.61%
Native American 395 0.62% 3 4.84%
Other 9,598 15.08% 0 0.00%
b. Based on the percentages that you indicate your organization served describe your efforts to improve affirmative outreach to groups that may be underserved by your program and the result of your efforts:
Peninsula Family Service outreaches our services in a variety of ways like in school and childcare directories and are open to trying new avenues like churches, social media channels and the like.
21. Leveraging: Describe your fundraising efforts and additional sources of revenue for this project and your organization. Please state whether any of these fund sources are already committed and in what amount.
Peninsula Family Service continues to work to raise funds for this site. Genentech provided a $10,000 grant to remove our playground's play structure. We are also creating Amazon wish lists to help enhance materials in the 2/11/22, 11:19 AM City Data Services - South San Francisco https://www.citydataservices.net/cities/smatca/app2022arc.pl?rpt=C11012&prop=1285 4/5 classroom with new books and science materials.
Staff List
List below key staff members who work on this program
Position Title
Name of Staff
Person
Job Responsibilities Qualifications
Site Supervisor Paivi Lane Site Supervisor, teacher
Extensive education and
management experience,
MS in Curriculum and Early
Childhood Education
CEO Heather Cleary Leadership MBA
PROPOSED PROGRAM BUDGET FOR FY 2022-23
South San
Francisco Total Jurisdictions
Budget Line Item
Agency
Total
Pgm%
Program
Total
% Requested Pgm% Requested
Labor
Salaries $8,655,435 9% $772,227 2% $13,130 2% $13,130
$0
Taxes/Benefits $3,094,403 7% $231,668 2% $4,070 2% $4,070 Supplies
$806,325 11% $85,671 0% 0% $0
Materials
$682,945 2% $12,172 0% 0% $0
Operations/Maintenance
$561,399 16% $87,228 0% 0% $0
Administration $1,484,156 9% $132,170 2% $2,800 2% $2,800 TOTAL $15,284,663 9% $1,321,136 2% $20,000 2% $20,000
Number of Individual Beneficiaries 42 42
Cost per Individual $476.19 $476.19
Attachments
1. Resolution authorizing application and
designation of signatory, by the Board of Directors
Peninsula_Family_Service_HC.pdf
5. Board roster, including:
Name, Company, Years on Board
Meeting dates for previous 12 months
Number of years allowed for each board term
8aa._2021_Governing_Board_Meeting_Schedule.pdf
2022_Board_Affiliations.pdf
6. Organizational chart for entire organization Peninsula_Family_Service_Organization_Chart_1.21.19.pptx
7. Certified financial audit no more that 1 fiscal
year old, prepared by a CPA, and:
Management letters (if applicable)
A-122 and A-133 Single Audit (for entities that
receive more than $750,000 in federal funding)
OR
A letter from your Executive Director or Chief
Financial Officer certifying that agency does
not receive more than $750,000 in federal
funds and is not subject to the Single Audit.
Revenue__Expenses_-_FY_2020-2021.pdf
Peninsula_Family_Service_Jun21AR_-_Final.pdf
agency_operating_budget__fy2021-2022.pdf
2/11/22, 11:19 AM City Data Services - South San Francisco https://www.citydataservices.net/cities/smatca/app2022arc.pl?rpt=C11012&prop=1285 5/5
8. The following are required:
Current (FY21-22) Agency Operating Budget
Proposed (FY22-23) Agency Operating
Budget
agency_operating_budget_fy2021-2022.pdf
Revenue__Expenses_-_FY_2020-2021.pdf
agency_operating_forecast__fy2022-2023.pdf
9. Mission Statement Peninsula_Family_Service_Mission.docx
10. Non-discrimination policy for Staff and Clients PFS_Non_Disc.png
11. Reasonable Accommodations Policy for Staff
and Clients
PFS_Reasonable_Accom.PNG
12. Conflict of Interest Policy. (If not available,
please indicate when you will submit)
PFS_Conflict_of_Interest.PNG
13. Other -
If you would like all the attachments downloaded into your Dropbox folder, please contact CDS Program Manager Signature Maureen Harrington
Date Signed 02/11/2022
Initially submitted: Jan 13, 2022 - 16:09:57
Returned to Draft 02-09-2022 by South San Francisco
Reason: Please revise and elaborate on the impact CDBG funding will have on the services towards students you are serving.
Fifth Amended and Restated
Bylaws
of
Peninsula Family Service
Adopted on December 8 , 2020 Board Meeting
a California nonprofit benefit corporation
ARTICLE I
OFFICES
Section 1. Principal Office. The corporation's principal office shall be fixed and located in San Mateo County at such place as the Board of Directors (herein called the "Board") shall determine. The Board is granted full power and authority to change said principal office from one location to another.
Section 2. Other Offices. Branch or subordinate offices may be established at any time by the Board at any place or places.
ARTICLE II
MEMBERSHIP
Section 1. No Members. The corporation shall have no members. Any action which would otherwise require approval by a majority of all members or approval by the members shall require only approval of the Board. All rights which would otherwise vest in the members shall vest in the directors.
Section 2. Associates. Nothing in this Article II shall be construed as limiting the right of the corporation to refer to persons associated with it as "members" even though such persons are not members, and no such reference shall constitute anyone a member within the meaning of Section 5056 of the California Nonprofit Corporation Law. The corporation may confer by amendment of its Articles or of these Bylaws some or all of the rights of a 2 member, as set forth in the California Nonprofit Corporation Law, upon any person or persons who do not have the right to vote for the election of directors or on a disposition of substantially all of the assets of the corporation or on a merger or on a dissolution or on changes to the corporation's Articles or Bylaws, but no such person shall be a member within the meaning of the abovereferenced Section 5056.
ARTICLE III
DIRECTORS
Section 1. Powers. Subject to the limitations of the Articles and these Bylaws, the activities and affairs of the corporation shall be conducted and all corporate powers shall be exercised by or under the direction of the Board. The Board may delegate the management of the activities of the corporation to any person or persons, a management company, or committees however composed, provided that the activities and affairs of the corporation shall be managed and all corporate powers shall be exercised under the ultimate direction of the Board.
Without prejudice to such general powers, but subject to the same limitations, it is hereby expressly declared that the Board shall have the following powers in addition to the other powers enumerated in these Bylaws:
(a) To select and remove all the other officers, agents, and employees of the corporation; prescribe powers and duties for them that may not be inconsistent with law, the Articles, or these Bylaws, fix their compensation, and require from them security for faithful service.
(b) To conduct, manage and control the affairs and activities of the corporation and to make such rules and regulations therefor not inconsistent with law, the Articles, or these Bylaws, as they may deem best. (c) To adopt, make and use a corporate seal and to alter the form of such seal from time to time as they may deem best.
3 (d) To borrow money and incur indebtedness for the purposes of the corporation and to cause to be executed and delivered therefor, in the corporate name, promissory notes, bonds, debentures, deeds of trust, mortgages, pledges, hypothecations and other evidence of debt and securities.
Section 2. Number of Directors.
The authorized number of directors (also sometimes referred to herin as members of the Board, Board Members, or Board Directors) shall be at least fifteen (15) – but no more than twenty-five (25), unless changed by amendment of the Articles or by these Bylaws. The exact number of directors shall be fixed, within the limits specified, from time to time by a resolution of the Board. All Board Directors shall be voting members of the Board and shall be responsible for the affairs of the corporation.
Notsithstanding the above, the Chief Executive Officer (“CEO”) shall possess the right to attend and participate in all meetings of the Board, expect when the Board may enter executive session, but (i) shall possess no voting power, (ii) shall not be counted for purposes of establishing a quorum, and (iii) is not intended to qualify as a “director” within the meaning of Section 5047 of the California Nonprofit Corporation Law
Section 3. Honorary Life Members of Peninsula Family Service.
There shall be Honorary Life members who are not elected as directors to the Board. Honorary Life members shall serve in a nonvoting advisory capacity to the Board and are not intended to qualify as a director within the meaning of Setion 5047 of the Caifornia Nonprofit Corporation Law. There shall be no minimum or maximum number Honorary Life members.
Honorary Life members shall have no fiduciary responsibilities for the affairs of the corporation and shall not be counted for purposes of establishing a quorum. Honorary Life members shall receive the notices, agendas, and other 4 materials provided to Board Directors in advance of meetings ~as requested by such Honorary Life members. Honorary Life members may be invited to attend and participate (but not vote) in all regular, special, and annual meetings.
Honorary Life members shall be those persons who provided continuity and leadership while full members of the Board, who served at least six (6) years in that role, who gave outstanding service to the corporation, who are dedicated to continuing such service, and who have experience or expertise of unique value to the Board.
The Board may elect Honorary Life members at the annual meeting by a action of the Board, and each Honorary Life member shall serve until he or she resigns, becomes unable to carry out his or her duties, or is removed from office as provided by law or these Bylaws.
Honorary Life Members may be elected at the annual meeting by the Board upon recommendation of the Executive Committee.
Section 4. Endowment Trust.
The trustees of the "Family Service Agency of San Mateo County Endowment Trust" (or the "Peninsula Family Service
Endowment Trust," as applicable) (referred to as the "Endowment Trust") are the then-serving members of the corporations Endowment Committee. If the Chair of the Endowment Committee is not an elected Director of the Board, that Chair shall possess the right to attend and participate in all meetings of the Board, but (i) shall possess no voting power, (ii) shall not be counted for purposes of establishing a quorum, and (iii) is not intented to qualify as a “director” within the meaning of Section 5047 of the California Nonprofict Corporation Law. That Chair shall report to the Board regarding the Endowment Trust at least once a year.
Section 5. Qualifications of Board Directors.
Board Directors shall reside or have business or other activities located in the corporation’s service area.
5 Section 6. Selection and Term of Office. Regular Board Directors shall be elected to serve a term of three (3) years except for those elected to fill an unexpired term. Regular Board Directors shall serve no more than two consecutive three-year terms except that a director who is elected Board Chair at the end of his or her second term may extend board membership for up to three years in order to serve as Chair-Elect and Board Chair and up to an additional one year to serve as immediate Past Board Chair.
Regular Board Directors shall serve in staggered terms. Board Directors may be elected at either a regular meeting or the annual meeting and shall serve until the third anniversary of the date their term begins.
Section 7. Vacancies. Subject to the provisions of Section 5226 of the California Nonprofit Public Benefit Corporation Law in the case of Board Directors, any director may resign effective upon giving written notice to the Chair of the Board, the CEO, the Secretary, or the Board, unless the notice specifies a later time for the effectiveness of such a resignation. If the resignation is effective at a future time, a successor (in the case of a Board Director) may be elected before such time, to take office when the resignation becomes effective.
Board Director vacancies on the Board shall be filled by election of a successor at the annual meeting or at any regular meeting. A successor elected to fill an un-expired term of a Board Director shall serve the remainder of the term of the replaced director.
A Board Director vacancy on the Board shall be deemed to exist in case of the death, resignation, or removal of any Board Directors or if the authorized number of Board Directors is increased.
The Board may declare vacant the office of any director who has been declared of unsound mind by a final order of court, or convicted of a felony, or found by a final order or judgment of any court to have breached any duty arising 6 under Article 3 of Chapter 2 of Part 2 (Nonprofit Public Benefit Corporations) of Division 2 of Title 1 of the California Corporations Code or who, in the case of a Board Directors, has four (4) consecutive unexcused absences from Board meetings. No reduction of the authorized number of Board Directors shall have the effect of removing any Board Directors prior to the expiration of the Board Directors's term of office.
Section 8. Leave of Absence (“LOA”). The Board may be a resolution grant a LOA for each member who requests it for up to one year. A Board member on a LOA shall not be counted for purposes of voting or quorum requirements.
Section 9. Place of Meeting. Meetings of the Board shall be held at any place within or outside the State of California which has been designated from time to time by the Board. In the absence of such designation, regular meetings shall be held at the principal office of the corporation.
Section 10. Annual Meetings. The Board shall hold an annual meeting in November or December of each year for the purpose of organization, election of directors and officers, and the transaction of other business. Annual meetings of the Board shall be held upon notice as required for special meetings on a date and at a time and place as specified by special notice.
Section 11. Regular Meetings. Regular meetings of the Board shall be held upon notice as required for special meetings on such dates and at such times as may be fixed by the Board. There shall be a minimum of four (4) regular Board meetings each fiscal year.
Section 12. Special Meetings. Special meetings of the Board for any purpose or purposes may be called at any time by the Board Chair or, in his or her absence, any Vice-Chair, or any five (5) directors.
Special meetings of the Board shall be held upon four (4) days' notice by Express Mail or a similar private delivery service or forty-eight (48) hours' notice 7 given personally or by telephone, electronic mail (e-mail), facsimile (fax), telex, or other similar means of communication. Any such notice shall be addressed or delivered to each director at the director's address as it is shown upon the records of the corporation or as may have been given to the corporation by the director for purposes of notice or, if such address is not shown on such records or is not readily ascertainable, at the place in which the meetings of the directors are regularly held.
Notice by mail shall be deemed to have been given at the time a written notice is deposited in the United States mails, postage prepaid Express Mail or a similar private delivery service. Any other written notice shall be deemed to have been given at the time it is personally delivered to the recipient or is delivered to a common carrier for transmission, or actually transmitted by the person giving the notice by electronic means, to the recipient. Oral notice shall be deemed to have been given at the time it is communicated, in person or by telephone or wireless, to the recipient or to a person at the office of the recipient who the person giving the notice has reason to believe will promptly communicate it to the receiver.
Section 13. Quorum. A majority of the number of Board Directors then in office shall constitute a quorum of the Board for the transaction of business, except to adjourn as provided in Section 16 of this Article III. Every act or decision done or made by a majority of the Board Directors present at a meeting duly held at which a quorum is present shall be regarded as the act of the Board, unless a greater number is required by law or by the Articles, except as provided in the next sentence. A meeting at which a quorum is initially present may continue to transact business notwithstanding the withdrawal of directors, if any action taken is approved by at least a majority of the required quorum for such meeting.
8 Section 14. Participation in Meetings by Conference Telephone.
Board Directors may participate in a meeting through use of conference telephone, electronic video screen communication, or electronic transmissionby and to the corporation, as defined in Sections 20 and 21 of the California Corporations Code, or similar communications equipment, so long as all members participating in such meeting can hear one another, or, in the case of electronic transmission by and to the corporation, if all participants in the meeting can communicate with each other concurrently and can participate in all matters before the Board, including, but not limited to, proposing a specific action, taking a specific action or objecting to a specific action of the Board.
Section 15. Waiver of Notice. Notice of a meeting need not be given to any director who signs a waiver of notice or a written consent to holding the meeting or an approval of the minutes thereof, whether before or after the meeting, or who attends the meeting without protesting, prior thereto or at its commencement, the lack of notice to such director. All such waivers, consents and approvals shall be filed with the corporate records or made a part of the minutes of the meetings.
Section 16. Adjournment. A majority of the Board Directors present, whether or not a quorum is present, may adjourn any directors' meeting to another time and place. Notice of the time and place of holding an adjourned meeting need not be given to absent directors if the time and place is fixed at the meeting adjourned, except as provided in the next sentence. If the meeting is adjourned for more than twenty-four (24) hours, notice of any adjournment to another time and place shall be given prior to the time of the adjourned meeting to the directors who were not present at the time of the adjournment.
Section 17. Action without Meeting. Any action required or permitted to be taken by the Board may be taken without a meeting, if all members of the 9 Board shall individually or collectively consent in writing to that action. Such consent or consents shall have the same effect as a unanimous vote of the Board and shall be filed with the minutes of the proceedings of the Board.
Section 18. Right of Inspection. Every director shall have the absolute right at any reasonable time to inspect and copy all corporate books, records and documents of every kind and to inspect the physical properties of the corporation; provided, however, that personnel records are not open to inspection unless authorized by the Board and provided that confidential clinical or other client records are not open to inspection unless authorized by the Board and by the client.
Section 19. Executive Committee. There shall be an Executive Committee of the Board. The Executive Committee shall be composed of the Board officers including the Board Chair, Chair-Elect, Vice Chair, Secretary, Treasurer and immediate Past Chair while each is a member of the board. Three (3) members shall constitute a quorum.
The Executive Committee may (i) act if necessary if the board is unable to meet or as empowered by the board; (ii) preview complex issues for the board; (iii) be a sounding board for staff on issues; (iv) give guidance and direction to the CEO; (v) conduct an annual performance review of the CEO to be presented to the board; (vi) recommend compensation for the CEO to the board; (vii) approve board committee chairs as provided in these Bylaws (viii) carry out any authority delegated to it by the Board; (ix) act for the Board between meetings, subject to ratification by the Board; and (x) act for the Board in emergencies without the need for subsequent Board ratification, except with respect to:
(a) The approval of any action for which the California Nonprofit Public Benefit Corporation Law also requires approval of all the members; (b) The filling of vacancies on the Board or on any committee; 10 (c) The fixing of compensation of the directors for serving on the Board or on any committee;
(d) The amendment or repeal of bylaws or the adoption of new bylaws; (e) The amendment or repeal of any resolution of the Board which by its express terms is not so amendable or reapealable;
(f) The appointment of other permanent committees of the Board; (g) The approval of any self-dealing transaction, as such transactions are defined in Section 5233 (a) of the California Nonprofit Public Benefit Corporation Law.
The Board shall have the power to prescribe the manner in which proceedings of any such Executive Committee shall be conducted. In the absence of any such prescription, the Executive Committee shall have the power to prescribe the manner in which its proceedings shall be conducted. Unless the Board or the Executive Committee shall otherwise provide, the regular and special meetings and other actions of the Executive Committee shall be governed by the provisions of this Article III applicable to meetings and actions of the Board. Minutes shall be kept of each meeting of the Executive Committee.
Section 20. Other Committees. There shall also be the following permanent committees of the Board: Finance; Audit; Nominating; Endowment; and Advancement. The chair of each such committee shall be appointed annually by the Board Chair with the approval of the Executive Committee. The members of each such committee shall be appointed by the chair of that committee with the approval of the Board Chair and CEO. In addition, the Board may create and appoint liaison roles for program and unique skills.
The Finance Committee shall oversee the corporation’s finances and shall undertake other duties as assigned. The Audit Committee shall oversee an 11 annual audit of the corporation’s financial records and shall have the other duties set forth under Section #12586(e)(2) of the California Governmant Code, or its successor provision.
The Audit Committee may be comprised of one or more persons and may include persons other than Directors of the corporation, subject to the following limitations: (a) the Board Chair may not be a member of the Audit Committee; (b) a majority of Audit Committee members may not also concurrently serve as Finance Committee Members; (c) the Chair of the Audit Committee may not be a member of the Finance Committee; (d) the Audit Committee shall not include any member of the corporation’s staff, including the CEO and the treasurer or chief financial officer, (e) the Audit Committee may not include any person who has a material financial interest in any entity doing business with this corporation; and (f) Audit Committee members shall not receive compensation for their service on the Audit Committee in excess of that provided to directors for their Board service, if any.
Section 21. Advisory Council. The Board of Directors may establish an Advisory Council. The Advisory Council will consist of individuals appointed by the Board, upon recommendation of the Executive Committee, on the basis of the benefit their service will have to the corporation. Advisory Council members have no fiduciary or governing responsibilities for the organization.
Members of the Advisory Council are encouraged to participate on board committees and to be available for individual consultation to the Board and staff. The Advisory Council will meet at least two times per year with the Board Chair and CEO for the purpose of being updated on the activities and condition of the organization and consulted on various topics.
12 There is no limit to the number of members of the Advisory Council.
Advisory Council members may be appointed by the board at any regular or special meeting. The term of Advisory Council members will be for one year; there are no limits on the number of terms members may serve.
Section 22. Fees and Compensation. Directors shall receive no fees or compensation for their services but shall be reimbursed for reasonable expenses incurred in such service as may be fixed or determined by the Board.
ARTICLE IV
OFFICERS
Section 1. Officers. The officers of the corporation shall be a Board Chair, a Secretary, a Treasurer, and the immediate Past Chair, but in each case only while such individual is a member of the Board. The corporation may also have, at the discretion of the Board, one or more Vice-Chairs, one or more Assistant Secretaries, one or more Assistant Treasurers, and such other officers as may be elected or appointed in accordance with the provisions of section 3 of this Article IV. Any number of offices maybe held by the same person except as provided in the Articles and except that neither the Secretary nor the Treasurer may serve concurrently as the Board Chair.
Section 2. Election. The officers of the corporation, except such officers as may be elected or appointed in accordance with the provisions of Section 3 or Section 5 of this Article IV, and except as otherwise set forth in Sections 10 and 11 of this Article IV, shall be chosen annually at the annual meeting by, and shall serve at the pleasure of, the Board, and shall hold their respective offices beginning on the first day of the calendar year and until their resignation, 13 removal, or other disqualification from service, or until their respective successors shall be elected and take office. Officers of the corporation shall be chosen from among the Board of Directors.
Section 3. Subordinate Officers. The Board may elect, and may empower the Board Chair to appoint, such other officers as the business of the corporation may require, each of whom shall hold office for such period, have such authority and perform such duties as are provided in these Bylaws or as the Board may from time to time determine.
Section 4. Removal and Resignation of Officers. Any officer may be removed, either with or without cause, by the Board, at any time.
Any officer may resign at any time by giving written notice to the corporation, but without prejudice to the rights, if any, of the corporation under any contract to which the officer is a party. Any such resignation shall take effect at the date of the receipt of such notice or at any later time specified therein and, unless otherwise specified therein, the acceptance of the resignation shall not be necessary to make it effective.
Section 5. Vacancies. A vacancy in any office because of death, resignation, removal, disqualification, or any other cause shall be filled in the manner prescribed in these Bylaws for regular election to such office, provided that such vacancies may be filled as they occur and not on an annual basis.
Section 6. Chair of the Board. The Board Chair shall, if present, preside at all meetings of the Board and shall exercise and perform such other powers and duties as may be assigned to him or her by the Board or these Bylaws.
During his or her term, the Board Chair shall be responsible for general supervision of the business and officers of the corporation. The Board Chair shall call all meetings of the Board except as provided in these Bylaws. The Board Chair shall be an ex officio voting member of all committees. The Board 14 Chair also shall appoint representatives to state, local and national agencies and organizations.
Section 7. Vice-Chairs. The Board may elect one or more Vice-Chairs.
If more than one Vice-Chair is elected, then the Board shall designate one appointee as the First Vice-Chair.
In the absence or disability of the Board Chair, the Vice-Chair or, if there be more than one, the First Vice-Chair, shall preside at meetings of the Board and shall perform all of the duties of and have the powers of the Board Chair subject to all of the restrictions upon the Board Chair. In the absence or disability of the First Vice-Chair, the duties shall be performed by the next most senior Vice-Chair. The Vice-Chair shall have such other powers and perform such other duties as the Board may prescribe and shall assist the Board Chair in the performance of his or her duties as requested.
Section 8. Secretary. The Secretary shall keep or cause to be kept, at the principal office or such other place as the Board may order, a book of minutes of all meetings of the Board and its committees, with the time and place of holding, whether regular or special, and if special, how authorized, the notice thereof given, the names of those present at Board and committee meetings, and the proceedings thereof. The Secretary shall keep, or cause to be kept, at the principal office in the State of California, the original or a copy of the corporation's Articles and Bylaws, as amended to date.
The Secretary shall give, or cause to be given, notice of all meetings of the Board and any committees thereof required by these Bylaws or by law to be given, shall keep the seal of the corporation in safe custody, and shall have such other powers and perform such other duties as may be prescribed by the Board.
Section 9. Treasurer. The Treasurer shall review and generally supervise the maintenance of the financial records and accounts of the corporation. 15 Section 10. Chair's Term of Office. The Board Chair shall be elected at the annual meeting immediately prior to the expiration of the term for the immediate Past Chair. It is anticipated that the Board Chair will serve one twoyear term. However, the Board Chair may decline to serve the second year of such term by giving notice in writing to the Board.
Section 11. Chair-Elect. The Chair-Elect shall be elected at the annual meeting prior to the beginning of the second year of the Board Chair’s term; provided, however, that if the Chair gives notice during the first year of his or her term that he or she will not serve the second year, the Chair-Elect shall be elected at the next regular meeting of the Board. The Chair-Elect shall become Board Chair at the conclusion of the preceding Board Chair’s final term if the Chair-Elect is elected as incoming Chair at the annual meeting held immediately before the expiration of the preceding Board Chair’s final term, as set forth in Section 10 of this Article IV. If the Chair-Elect is not so elected, another Board Director shall be elected as incoming Chair.
ARTICLE V
Chief Executive Officer
SECTION 1. Chief Executive Officer. The corporation shall employ a Chief Executive Officer (CEO) of the agency. The CEO shall be selected by and serve at the pleasure of the Board, subject to any written contract. The CEO shall attend all meetings of the Board as a non-director of the Board, except when the Board may enter executive session. The CEO shall serve as an advisory, non-voting member on all committees.
The CEO shall be responsible for the day-to-day activities of the corporation, subject to the authority of the Board. The CEO shall hire and terminate the other employees of the corporation, except as otherwise provided herein.
16 The compensation of the CEO shall be determined annually by the Board.
The Board Chair shall present to the Board the recommendation of the Executive Committee on CEO compensation. The Board Chair may also poll directors by telephone regarding the amount of compensation and whether the compensation should be adjusted and may report the result of such poll to the Board; provided, however, that such poll shall not be considered or deemed a meeting and the results of such poll shall not be considered or deemed the decision of the Board.
The CEO may be excluded from any portion of any meeting of the Board or Executive Committee at which his or her compensation or evaluation is discussed.
Section 2. Evaluation. Not less than annually, the Executive Committee shall evaluate the performance of the CEO. The Executive Committee shall conduct the evaluation and deliver its report to the Board. The Board may make such recommendations to the CEO or take such other actions as may be warranted by the evaluation. The Board Chair shall report to the CEO the results of the evaluation and the actions and recommendations of the Board.
ARTICLE VI
OTHER PROVISIONS
Section 1. Endorsement of Documents; Contracts. Subject to the provisions of applicable law, any note, mortgage, evidence of indebtedness, contract, conveyance, or other instrument in writing and any assignment or endorsement thereof executed or entered into between the corporation and any person, when executed by the CEO, shall be valid and binding on the corporation in the absence of actual knowledge on the part of the other person that the signing officers had no authority to execute the same. Any such instruments 17 may be signed by any other person or persons and in such manner as from time to time shall be determined by the Board, and, unless so authorized by the Board, no officer, agent, or employee shall have any power or authority to bind the corporation by any contract or to pledge its credit or to render it liable for any purpose or amount. The Board Treasurer shall also be authorized to sign bank guarantee contracts and individual client service contracts for the Family Loan Program not to exceed an amount set by the Board of Directors.
Section 2. Representation of Shares of Other Corporations. The Board Chair or any other officer or officers authorized by the Board or the Board Chair are each authorized to vote, represent, and exercise on behalf of the corporation all rights incident to any and all shares of any other corporation, or interests in any partnership or other entity, standing in the name of the corporation. In the event that such shares or interests are placed into a trust created by the corporation, the trustees of the trust may be authorized to vote the shares or interests and exercise the rights incident to the shares or interests as provided in the applicable trust agreement.
Section 3. Trusts. The Board may, from time-to-time, establish one or more trusts to receive, hold, and administer assets and property of the corporation for the benefit of the corporation. Such trusts may be created only by written trust agreements which shall be approved by a two-thirds majority of the elected Board members and which shall be revocable by a two-thirds majority of the Board.
Section 4. Fiscal year. The fiscal year of the corporation shall begin on July 1 on each year and end on June 30 of the following year. Any reference to "year" in these Bylaws refers to the fiscal year unless specifically stated.
Section 5. Construction and Definitions. Unless the context otherwise requires, the general provisions, rules of construction and definitions contained 18 in the General Provisions of the California Nonprofit Corporation Law and in the California Nonprofit Public Benefit Corporation Law shall govern the construction of these Bylaws.
Section 6. Amendments. These Bylaws may be amended or repealed by the approval of a majority of the Board at any regular meeting; provided, however, that any amendment changing the number of directors must be adopted by a majority of directors present at the annual meeting. The wording of proposed amendments must be mailed to the directors at least ten (10) days before the meeting at which they will be considered.
Section 7. Audit. The Board of Directors shall create an Audit Committee in compliance with California Government Code Section 12586(e)(2).
ARTICLE VII
INDEMNIFICATION
Section 1. Right of Indemnity. To the fullest extent permitted by law, this corporation shall indemnify its directors, officers, Board Chair, employees and other persons described in Section 5238(a) of the California Corporations Code, including persons formerly occupying such positions, against all expenses, judgments, fines, settlement and other amounts actually and reasonably incurred by them in connection with any "proceeding" or “action”, as those terms are used in Section 5238, and including an action by or in the right of the corporation, by reason of the fact that the person to be indemnified is or was a person described in that section. The term "expenses", as used in this bylaw, shall have the same meaning as in Section 5238 of the California Corporations Code.
Section 2. Approval of Indemnity. On written request to the Board by any person seeking indemnification under Section 5238(b) or Section 5238(c) of 19 the California Corporations Code, the Board shall promptly determine under Section 5238(e) whether the applicable standard of conduct under Section 5238(b) or (c) has been met and, if so, the Board shall authorize indemnification as set forth in Section 5238(e). If the Board cannot authorize indemnification because the number of directors who are parties to the proceeding with respect to which the indemnification is sought prevents the formation of a quorum of directors who are not parties to the proceeding, then the person or persons seeking indemnification, or the corporation, or the attorney or other person rendering services in connection with the defense, may apply to the court in which the proceeding is or was pending requesting such a determination and authorization.
Section 3. Advancement of Expenses. To the fullest extent permitted by law and except as otherwise determined by the Board in a specific instance, expenses incurred by a person seeking indemnification under Sections 1 and 2 of this Article VII of these Bylaws in defending any proceeding covered by these Sections shall be advanced by the corporation before final disposition of the proceeding, on receipt by the corporation of an undertaking by or on behalf of that person that the advance will be repaid unless it is ultimately determined that the person is entitled to be indemnified by the corporation for those expenses.
Kristen Sandifer
Betty Stern
Shawneece Stevenson
Dayna Sumiyoshi
Brad Tuthill
Bob Webster
Jeanette Wheeler
Sibylle Whittam
Justin M. Wooley
Golnar Yazdi
HONORARY LIFE
BOARD MEMBERS
Steven D. Anderson
John de Russy
Jill Flynn
Todd Foster
William O. Hetts
Jean M. Leonard*
Patricia E. Martel
Gwendolyn V. Mitchell
Kenneth E. Olivier
Betsy Pace
Al Royse
Austin Sellery*
Robert Spence
Judy Swanson
Kirk Syme
* Deceased
Ron Lynch
Chair
Registered Investment Advisor
Consultant
Jeff Adams
Past Chair
General Partner, Arbor Capital
Management
Linda Jansen
Vice Chair
Vice President for Real Estate with
Lending Club
Megan Winters
Secretary
Educator & Community Volunteer
Sheila Canzian
Treasurer
Director of Parks and Recreation
for the City of San Mateo
Elenoa Fuka
Science Philanthropy Alliance
Senior Operations Manager
Perla Garcia
Licensed Vocational Nurse
Debbie Harrison
VP of Marketing & Business Strategy
Sharon Hartley
Stanford Health Care
Administrative Director and Risk
Management Counsel
Euree Kim
Stanford ACT
Anthony McCusker
Partner with Goodwin Proctor,
LLP
Philip A. McLeod
Keesal, Young & Logan
Maria Teresa Sanchez Palma
Chief Finance Officer and Asset
Manager
Monique Spyke
Managing Director
PFM Asset Management LLC
Bennet Surajat
LEADOUT CAPITAL, Partner
Ruth Wisnom
Community Volunteer
ADVISORY COUNCIL
Lillian Barden
Duncan Beardsley
Bob Binn
John Carver
Luke Cirkovic
Kurt de Grosz
Denise de Ville
Frank Espina
Bob Falkenberg
Pandy Garvic
Sinclair Hwang
Diane Kounalakis
Doug Magowan
2022 BOARD OF DIRECTORS
Peninsula Family Service Organization Chart
Heather Cleary
Chief Executive
Officer
Inessa
Shishmanyan
Chief Financial
Officer
Finance
IT
Facilities
Susan Houston
Vice President of
Older Adult
Services
Wellness
Senior Peer
Counseling
Tech Suite
Got Wheels
Rob Lajoie
Vice President of
Financial
Empowerment
Program
Financial
Empowerment
Second
Careers
Employment
Deborah Miller
Vice President of
Advancement
Advancement
Marketing and
Communications
Strategic
Initiatives
Vikki Davis
Vice President
of Human
Resources
Benefits
Recruiting
Employee Relations
Organizational
Development and Training
Tuition Reimbursement
Maria Romero
Vice President of
Early Learning
Program
Maria Chavez
Executive
Coord./Office
Manager
Gloria Luna
Front Desk
Receptionist
Executive Team
Main Office
San Mateo
6.26.19 Advancement
Deborah Miller
Vice President of
Advancement
Deirdre Graham
Grants Manager
Maria Damp
Director of
Donor
Engagement and
Major Gifts
Tony Jara
Volunteer
Relations
Coordinator
Michael Robin
Donor Relations
Coordinator
Theresa Myers
Communications
and Marketing
Manager
Jordan Ketring
Annual Giving
Mgr/Donor Eng.
Associate
Chase Ouro
Program Analyst
– Program
Evaluation and
Learning
Main Office
San Mateo
11.4.19 Rob Lajoie
Vice President of
Financial
Empowerment
Program
Brenda Brown
Program Director,
Second Careers
Anne Van
Tonningen
P/T Career
Advisor
Debbie Lopez
P/T Job Developer
Freddy Pacheco
Financial
Empowerment
Supervisor
Aileen Ochoa
Financial Services
Coordinator
San Jose
Nicole Silliman
Lending Support
Specialist
Rubi Garcia
Credit Specialist
San Mateo
OPEN
Bilingual Credit
Specialist
OPEN
Business
Development
Coordinator
Main Office
San Mateo
10.29.19 Financial Empowerment
Inessa
Shishmanyan
CFO
Guillermo
Quitalag
Controller
Nancy Nava
Payroll Specialist
Bert Valerio
Accounting
Manager
Janette Reyes
Accounting Clerk
Angie Guban
Accountant
Corina Gutierrez
Accounts Payable
Clerk
Chanel Paulson
Facilities/IT
Manager
OPEN
Handyman
/Janitor
Finance/Facilities/IT
Main Office
San Mateo
1.6.20 Vikki Davis
Vice President of HR
Greg Garcia
HR Coordinator
Renuka Hiralal
Early Education Teacher Recruitment and
Retention Specialist
Human Resources
Main Office
9.16.19 Susan Houston
Vice President of
Older Adult
Program
Ann Blick Hamer
Senior Peer
Counseling
Manager
Ellyn Bloomfield
LGBTQ Program
Coordinator
Michele Epstein
Sr. Peer
Counseling
Coordinator
OPEN
Sr. Peer
Counseling
Coordinator
Helen Tsui
Sr. Peer
Counseling
Coordinator
Tessie Madrinan
Sr. Peer
Counseling
Coordinator
Laura Swartzel
Associate
Director of Older
Adult Services
Rosa Carrera
Site Coordinator
OPEN
P/T Food Service
Worker
Victor Marquez
Case Manager
Cherie Moreno
Got Wheels
Coordinator
Arlene Aquino
Peer Specialist
Peer Coordinator
OPEN
Geri Lustenberg
Administrative
Assistant
Older Adult Programs
Main Office
San Mateo
12.1.19 Early Learning
Non-Teacher Staff
Main Office
San Mateo
1.6.20 Maria Romero
VP of Early
Learning
Crystal Plascencia
Site Supervisor
Mission
Lluneida Roman
FEC
OSH, Mission, 87th
Paivi Lane
Site Manager
Leo J Ryan
OPEN
FEC
LJR
Marisol Ostorga
Site Manager
Midway
OPEN
Asst. Site
Supervisor
Arlene Lugo
FEC
Midway
Rianda Levin
Database
Coordinator
Jessica Diaz
Associate Director,
EHS
Marilyn Lazana
Site Supervisor
87th
Adriana Villapando
Site Supervisor
ELC
Amira Mohamed
Site Supervisor
1st Step
Teri Shepard
Site Supervisr
Haven
Allessandra
Valencia
Part-Time
Education
Coordinator
Adriana Borrero
Behavioral
Specialist
OPEN
Health & Nutrition
Services
Coordinator
OPEN
Family Engagement
and ERSEA Mgr
Anamile Santiago
FEC
1st Step
Vivian Galdamez
FEC
ELC
Mayra Tafolla
Home Base Case
Mgr.
Claudia Esteva
Home Base Case
Mgr.
Vanessa Hernandez
Temporary Home
Base Case Mgr.
Diane Young
Teacher Lift
Coordinator/Sr.
Admin. Asst.
Maria Romero
Vice President of Early
Learning Program
Marilyn Lazana
Site Supervisor
Maribel Herren
Teacher
8 Dionicia Cardenas
Food Prep/
Housekeeping Aide
8 Belen Calvo
Master Teacher
8 Peggy Fong
Associate Teacher
8 Theresa Faapuaa
Master Teacher
8 Lluneida Roman
FEC (50%)
87th Street Center
Daly City
5.8.19 40 hours
B: 40
Maria Romero
Vice President of
Early Learning
Program
Adriana
Villalpando
Site Supervisor
Margarita de Lopez
Master Teacher
8 Efrain Carbajal
Master Teacher
8 Karen Ramirez
Master Teacher
8 Jorge Soto
On-Call Sub-Pool Teacher
Aide
8 Irene Barron
Sub-Pool Teacher Aide
8 Irais Murillo
Teacher
8 Ana Duenas
Master Teacher
8 Marina Franco Monroy
Teacher
8 Liberty Cajayon
Associate Teacher
Part-time
4.8 Zeynep Basak
Teacher
8 Rubi Lazaro
Sub-Pool Teacher Aide
8 Paulina Haro De Villegas
Food Prep/Housekeeping
7.6 Francia Sosa
Sub-Pool Teacher
Aide
8 Sinead Lennon
Associate Teacher
8 Cecilia Contreras
Master Teacher
8 Vanessa Hernandez
Sub-Pool Teacher Aide
8 Jessica Diaz
Site Manager (9%)
Vivian Galdamez
FEC
Early Learning Center
San Mateo
1.6.20 124.4 hours
B: 98
Maria Romero
Vice President of Early
Learning Program
Amira Mohamed
Site Supervisor
OPEN
Associate Teacher
8 Alicia Villa Sarabia
Associate Teacher
6 Rocio Diaz-Martin
Sub-Pool Teacher
Aide
8 Olga Martinez
Teacher
8 Gloria Roriguez
Master Teacher
8 Jessica Diaz
Site Manager (8%)
Adrianna Borrero
Behavior Specialist
(50%)
Maria Carranza
Family Engagement
and ERSEA Mgr.
Anamile Santiago
FEC
First Step Center
San Mateo
11.21.19 30 hrs.
B: 40
Maria Romero
Vice President of
Early Learning
Program
Teri Shepard
Site Supervisor
Stacy Kim
Associate Teacher
8 Jing Xu
Sub-Pool Teacher
Aide
8 Gaudencia (Lola)
Murrillo
Associate Teacher
7.5 Jessica Abarca
Mendez
Sub-Pool Teacher
Aide
8 Gloria Sanchez
On-Call Sub-Pool
Teacher Aide
8 Jessica Diaz
Site Manager (8%)
Adrianna Borrero
Behavior Specialist
(50%)
Maria Carranza
Family Engagement
and ERSEA Manager
Haven Center
Menlo Park
1.6.20 39.5 hours
B: 24
Maria Romero
Vice President of Early
Learning Program
Paivi Lane
Site Manager
Sonia Sanchez
Club Teacher
8 Patricia Siliezar
Master Teacher
8 Jennifer Caton
Master Teacher
8 Marquel Benton
Master Club
Teacher
5.4 Norma Merluza
Master Teacher
8 Silvia Guerrero
Associate Teacher
8 OPEN
Master Teacher
8 Claudia Sanchez
Sub-Pool
Teacher
8 OPEN
FEC
Olivia Munoz
Food
Prep/Housekeeping
/Club Aide
8 Cecilia Munoz
Club Aide
8 Jehan Khan
Sub-Pool Teacher
Aide
8 Monica Moreno
Teacher
7.5 Jon Miranda
Substitute Teacher
8 Catherine Canada
Club Teacher Aide
4.8 Leo J Ryan Center
South San Francisco
11.21.19 97.7 hrs.
B: 101
Maria Romero
Vice President of Early
Learning Program
Marisol Ostorga
Site Manager
Nadia
Flamenco-Bolts
Associate Teacher
8 Bi Shi Ma
Teacher
8 Yomara Rayo
Sub-Pool Teacher
Aide
8 Martha Padilla
Associate Teacher
8 Hui Qiong Linda Mai
Associate Teacher
8 Jyoti Gupta
Associate Teacher
8 Su Hu
Teacher
8 Patty Tan
Teacher
8 Doreley Petrinovich
Sub-Pool Teacher
Aide
8 Miu Sim Lee
OPEN
Assistant Site
Supervisor
OPEN
BA Master Teacher
8 OPEN
Master Teacher
8 Teresa Hinojosa
Sub-Pool Teacher
Aide
8 Julieta Robleto
Associate Teacher
8 Rocio Bonilla
Associate Teacher
8 Rosalie Mijos
Master Teacher
8 Sheryl Cruz
Associate Teacher
8 Diana Torres
Teacher
8 Crisanta Pardi
Associate Teacher
8 Arlene Lugo
FEC
Midway Center
Daly City
9.16.19 128.0 hours
B: 152
Maria Romero
Vice President of Early
Learning Program
Crystal Plascencia
Site Supervisor
Maria Barragan
Master Teacher
8 Menervia Clark
Master Teacher
8 Amparo Martinez
Associate Teacher
8 Ana Hernandez
Teacher
8 Ana Ramon
Associate Teacher
8 Enrique Leon
Substitute
Teacher
8 Lluneida Roman
FEC (50%)
Marlyn Escobar
Sub-Pool Teacher
Aide
8 Maria ‘Lupe’
Hernandez
Associate Teacher
8 Leni de Leon
Master Teacher
8 Karla Lopez
Associate Teacher
8 Priscilla Galang
Teacher
8 Mission Center
Daly City
12.2.19 88 hours
B: 88
Maria Romero
Vice President of Early
Learning
Jessica Diaz
Associate Director, EHS
Dora Ponce
Master Teacher
6 Yolanda Figueroa
P/T Sub-Pool Teacher Aide
4 Lluneida Roman
FEC
Our 2nd Home
Daly City
12.9.19 10 hours
B: 10
On-Call Sub-Pool
San Mateo
5.8.19 Maria Romero
Vice President of
Early Learning
Program
Elena Fernandez
On-Call Sub-Pool
Teacher Aide - LJR
Maira MunozCampos
On-Call Sub-Pool
Teacher Aide - LJF
Gloria Sanchez
On-Call Sub-Pool
Teacher Aide -
Haven
Doreley Petrinovich
On-Call Sub-Pool
Teacher Aide -
Midway
Betty Rollon
On-Call Sub-Pool
Teacher - Midway
Kate Aveson
On-Call Sub-Pool
Teacher - LJR
Gladys Larios
On-Call Sub-Pool
Teacher Aide -
Mission
Miu Sim Lee
On-Call Sub-Pool
Teacher Aide -
Midway
Irene Barron
On-Call Sub-Pool
Teacher Aide - ELC
Jorge Soto
On-Call Sub-Pool
Teacher Aide - ELC
Hours are accounted
for at site where On-Call
Subs are assigned.
YTD Ending
June 30, 2021
OPERATING REVENUES
Total Revenue Actual $14,832,750
Total Revenue Budget $14,135,494
Over/(Under) $697,256
OPERATING EXPENSES
Total Expenses Actual $14,404,439
Total Expenses Budget $13,495,857
Over/(Under) $908,582
OPERATING GAIN (DEFICIT)
Net Gain (Deficit) $428,311
Budget $639,637
Over/(Under) ($211,326)
NON-OPERATING ACTIVITY
Endowment Gifts, Distributions & Investment Activity $466,619 In-Kind Revenue $1,477,855
In-Kind Expense ($1,477,855)
Depreciation Expense ($370,609)
Subtotal $96,010
Budget ($495,137)
Over/(Under) $591,147
GAIN (DEFICIT)
Net Gain (Deficit) $524,321
Budget $144,500
Over/(Under) $379,820
Peninsula Family Service
Summarized Revenue and Expenses
Peninsula Family Service
Consolidated Financial Statements
and Single Audit Reports and Schedules
and State Childcare Development Reports
June 30, 2021
(With Comparative Totals for 2020)
TABLE OF CONTENTS
Page No.
Independent Auditor's Report 1 - 2
Consolidated Statement of Financial Position 3
Consolidated Statement of Activities 4
Consolidated Statement of Functional Expenses 5
Consolidated Statement of Cash Flows 6
Notes to Consolidated Financial Statements 7 - 24
Single Audit Reports and Schedules
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 26 - 27 Independent Auditor's Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance 28 - 29 Schedule of Expenditures of Federal and State Awards 30 - 31 Notes to Schedule of Expenditures of Federal and State Awards 32 Schedule of Findings and Questioned Costs 33 - 34
Summary Schedule of Prior Audit Findings 35
Supporting Schedules Required by the California Department of Education General Information 37
Combining Statement of Activities 38
Combining Schedule of Renovation and Repair Expenditures 39 Combining Schedule of Equipment Expenditures 40
Combining Schedule of Administrative Costs 41
Combining Schedule of Expenditures by State Categories 42 AUD 9500 - Audited Attendance and Fiscal Report for Child Development Programs 43 - 54
AUD 8501 - Audited Attendance and Fiscal Report for California State Preschool Programs 55 - 66
INDEPENDENT AUDITOR'S REPORT
Board of Directors
Peninsula Family Service
San Mateo, California
We have audited the accompanying consolidated financial statements of Peninsula Family Service (the ''Organization''), which comprise the consolidated statement of financial position as of June 30, 2021, and the related consolidated statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the consolidated financial statements.
Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these consolidated financial statements based on our audit. 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 of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the consolidated financial statements 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 entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Peninsula Family Service as of June 30, 2021, and the changes in their net assets and their cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.
1 Other Matter
Our audit was conducted for the purpose of forming an opinion on the consolidated financial statements as a whole.
The accompanying schedule of expenditures of federal and state awards and other supporting schedules, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the California Department of Education, is presented for purposes of additional analysis and is not a required part of the consolidated financial statements. The accompanying supplementary information shown on pages 30 - 66 for California Department of Education is presented for purposes of additional analysis and is not a required part of the consolidated 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 consolidated financial statements. The information has been subjected to the auditing procedures applied in the audit of the consolidated financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the consolidated financial statements or to the consolidated financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the consolidated financial statements as a whole.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 14, 2021, on our consideration of the Organization's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Organization's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Organization's internal control over financial reporting and compliance.
Report on Summarized Comparative Information
We have previously audited Peninsula Family Service's 2020 consolidated financial statements, and our report dated December 15, 2020 expressed an unmodified opinion on those audited consolidated financial statements. In our opinion, the summarized comparative information presented herein as of and for the year ended June 30, 2020, is consistent, in all material respects, with the audited consolidated financial statements from which it has been derived.
ArmaninoLLP
San Francisco, California
December 14, 2021
2 Peninsula Family Service
Consolidated Statement of Financial Position
June 30, 2021
(With Comparative Totals for 2020)
2021 2020
ASSETS
Current assets
Cash and cash equivalents $ 1,400,398 $ 2,768,990
Accounts and grants receivable 1,182,700 506,534
Prepaid and other current assets 233,484 221,312
Total current assets 2,816,582 3,496,836
Noncurrent assets
Investments 3,160,455 2,427,837
Accounts and grants receivable, net 92,000 -
Refundable deposits 2,701 2,701
Property and equipment, net 4,092,106 4,220,103
Total noncurrent assets 7,347,262 6,650,641
Total assets $ 10,163,844 $ 10,147,477
LIABILITIES AND NET ASSETS
Current liabilities
Accounts payable $ 470,417 $ 376,744
Accrued expenses 1,101,046 948,406
Deferred revenue 28,616 28,616
Refundable advance - PPP - 904,402
Current portion of notes payable 46,740 46,494
Total current liabilities 1,646,819 2,304,662
Long-term liabilities
Notes payable, net of current portion 332,934 380,148
Other liabilities 58,681 53,580
Total long-term liabilities 391,615 433,728
Total liabilities 2,038,434 2,738,390
Net assets
Without donor restrictions
Undesignated 4,796,176 4,921,422
Board-designated 90,000 90,000
Total without donor restrictions 4,886,176 5,011,422
With donor restrictions 3,239,234 2,397,665
Total net assets 8,125,410 7,409,087
Total liabilities and net assets $ 10,163,844 $ 10,147,477 The accompanying notes are an integral part of these consolidated financial statements. 3 Peninsula Family Service
Consolidated Statement of Activities
For the Year Ended June 30, 2021
(With Comparative Totals for 2020)
Without
Donor
Restrictions
With Donor
Restrictions
2021
Total
2020
Total
Revenues, gains and other support
Grant income
Early Head Start $ 1,356,735 $ - $ 1,356,735 $ 1,189,608 California Department of Education 6,055,756 - 6,055,756 5,298,657 County of San Mateo 1,310,397 - 1,310,397 1,097,476
National Council on Aging 1,197,646 - 1,197,646 1,154,671 Other grants 1,881,642 - 1,881,642 1,922,302
Total grant income 11,802,176 - 11,802,176 10,662,714
Contributions 2,061,788 851,176 2,912,964 2,483,774
In-kind contributions 1,477,855 - 1,477,855 1,477,756
Program service fees 5,538 - 5,538 143,556
Other revenue 58,177 - 58,177 46,136
Interest and dividends 158,170 81,132 239,302 237,822
Realized and unrealized gains (losses) on
investments, net - 473,211 473,211 (111,911)
Net assets released from restriction 563,950 (563,950) - - Total 4,325,478 841,569 5,167,047 4,277,133
Total revenues, gains and other support 16,127,654 841,569 16,969,223 14,939,847 Functional expenses
Program services 13,387,548 - 13,387,548 12,190,940
Management and general 1,693,914 - 1,693,914 1,619,753
Fundraising 1,171,438 - 1,171,438 1,095,179
Total functional expenses 16,252,900 - 16,252,900 14,905,872 Change in net assets (125,246) 841,569 716,323 33,975
Net assets, beginning of year 5,011,422 2,397,665 7,409,087 7,375,112 Net assets, end of year $ 4,886,176 $ 3,239,234 $ 8,125,410 $ 7,409,087 The accompanying notes are an integral part of these consolidated financial statements. 4 Peninsula Family Service
Consolidated Statement of Functional Expenses
For the Year Ended June 30, 2021
(With Comparative Totals for 2020)
Program Services Support Services
Early Learning Older Adults
Financial
Empowerment
Total Program
Services
Management
and General Fundraising
2021
Total
2020
Total
Personnel expenses
Salaries and wages $ 4,766,911 $ 708,263 $ 1,477,944 $ 6,953,118 $ 1,001,372 $ 766,191 $ 8,720,681 $ 8,052,767 Payroll taxes 351,989 58,361 114,840 525,190 77,363 54,348 656,901 604,310 Employee benefits 1,497,634 185,053 118,897 1,801,584 172,397 124,234 2,098,215 1,661,158 Total personnel
expenses 6,616,534 951,677 1,711,681 9,279,892 1,251,132 944,773 11,475,797 10,318,235 Professional and outside
services 214,145 34,427 96,779 345,351 38,114 22,857 406,322 833,553 Supplies 447,508 3,252 7,733 458,493 14,392 1,769 474,654 140,276 Refreshment and program food 290,273 65,268 59 355,600 1,498 695 357,793 373,891 Telephone and internet 54,425 12,530 16,704 83,659 8,648 5,363 97,670 87,195 Postage, delivery and printing 2,558 500 6,064 9,122 410 164 9,696 25,127 Occupancy 558,965 19,160 69,577 647,702 16,275 12,743 676,720 566,931 Insurance 46,457 5,508 25,442 77,407 4,580 3,533 85,520 81,893 IT, software and equipment 180,053 55,698 34,114 269,865 58,722 40,823 369,410 297,024 Travel 2,545 66 557 3,168 2,247 176 5,591 19,736
Conferences and trainings 36,344 - 248 36,592 8,053 1,065 45,710 47,852 Public relations 70,309 53,263 57,619 181,191 824 62,871 244,886 204,685 Miscellaneous expenses 8,819 3,065 133,962 145,846 8,429 392 154,667 97,845 In-kind expenses 619,795 518,511 265,335 1,403,641 - 74,214 1,477,855 1,477,756 Total expenses before
depreciation 9,148,730 1,722,925 2,425,874 13,297,529 1,413,324 1,171,438 15,882,291 14,571,999 Depreciation 87,638 - 2,381 90,019 280,590 - 370,609 333,873 $ 9,236,368 $ 1,722,925 $ 2,428,255 $ 13,387,548 $ 1,693,914 $ 1,171,438 $ 16,252,900 $ 14,905,872 The accompanying notes are an integral part of these consolidated financial statements. 5 Peninsula Family Service
Consolidated Statement of Cash Flows
For the Year Ended June 30, 2021
(With Comparative Totals for 2020)
2021 2020
Cash flows from operating activities
Change in net assets $ 716,323 $ 33,975
Adjustments to reconcile change in net assets to net cash provided by (used in) operating activities
Depreciation and amortization 370,609 333,873
Net realized and unrealized losses (gains) on investments (473,211) 111,911 Debt forgiveness (20,000) (20,000)
Changes in operating assets and liabilities
Accounts and grants receivable (768,166) 534,814
Prepaid and other current assets (12,172) 28,234
Accounts payable 93,673 (49,124)
Accrued expenses 152,640 203,568
Deferred revenue - (21,694)
Refundable advance - PPP (904,402) 904,402
Reserve for loan guarantees 5,101 (16,355)
Net cash provided by (used in) operating activities (839,605) 2,043,604 Cash flows from investing activities
Purchases of property and equipment (242,612) (198,210) Purchases of long-term investments (680,651) (513,549)
Proceeds from sales of investments 421,244 379,971
Net cash used in investing activities (502,019) (331,788) Cash flows from financing activities
Proceeds from note payable - 98,182
Repayments of note payable (26,968) (26,725)
Net cash provided by (used in) financing activities (26,968) 71,457 Net increase (decrease) in cash (1,368,592) 1,783,273
Cash, beginning of year 2,768,990 985,717
Cash, end of year $ 1,400,398 $ 2,768,990
Supplemental disclosure of cash flow information
Cash paid during the year for interest $ 3,059 $ 3,303
The accompanying notes are an integral part of these consolidated financial statements. 6 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
1. NATURE OF OPERATIONS
Peninsula Family Service strengthens our community by providing children, families, and older adults the support and tools to realize their full potential and lead healthy, stable lives. We envision a community where opportunity, financial stability, and wellness are secured for all.
Peninsula Family Service provides comprehensive services that support individuals and families at various stages of life. Founded in 1950, Peninsula Family Service has served our community for 71 years, providing innovative, professionally-led, locally-targeted solutions to secure the wellness and stability of our neighbors. We provide these services in three priority program areas: early learning, financial empowerment, and older adult services.
As Peninsula Family Service has grown, it changed its name from the Family Service Agency of San Mateo County to Peninsula Family Service in June 2010.
Early Learning
We open doors to learning, health, and stability for children (prenatal to eleven years old). We change the lives of our children and families by providing opportunity for healthy growth and high-quality early learning curriculum so they can thrive.
Early Learning Centers - Our eight child development centers provide children (ages 6 weeks to 5 years) from low-income and poverty-level families, including those who are homeless, with a safe, nurturing environment where they can learn, socialize, and thrive. We fuel that growth by providing nutritious meals - a healthy morning and afternoon snack, and lunch. The earliest years from infancy to preschool form a critical growth stage when more than 90 percent of brain development occurs. To achieve our goal of securing the right to opportunity for every child in our community, we concentrate our early learning efforts on the neighborhoods and populations that need it most.
Therapeutic Interventions for Trauma - Peninsula Family Service is known for excellence in assessment and customized, targeted interventions for our children who have experienced trauma.
Serving Children Experiencing Homelessness - Two of our early learning centers are dedicated to children living in transitional or emergency housing.
High Quality Curriculum - We provide high quality early learning curriculum taught in each of our early learning classrooms for all ages of our children: infants, toddlers, and preschoolers.
STEM from the Start - Peninsula Family Service is known for our STEM from the Start program, building comprehensive STEM curriculum and fully trained teachers for our children from infants through school-age.
School-Age After School and Summer Programs - We extend our program to school-age children as we provide our Club program of after-school and summer learning for children ages 5 to 11 (kindergarten through 5th grade).
7 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
1. NATURE OF OPERATIONS (continued)
Early Learning (continued)
Family Engagement - We support the development of our children at home by educating parents on healthy parenting and the latest early childhood development techniques. We connect families to physical and behavioral health resources; work one-on-one with parents to ensure their needs as a family-unit are met; and educate parents on the latest early childhood development techniques so they can nurture their children’s development during the critical early years.
Financial Empowerment
We open doors to financial education, services, and tools. We change lives by empowering individuals to take control of their financial futures. We provide:
Financial Education - Financial workshops educate participants on budgeting, spending habits, and credit building. All participants must successfully complete these workshops before receiving additional support or tools.
Accessible and Affordable Loans - After completing financial education, we provide people with the tools to rebuild their financial futures. This includes offering low interest auto loan options, to those who qualify to pay but have low credit scores, such as the DriveForward (and DriveForward Electric) Vehicle Loan Program which enables the purchase of a quality used vehicle.
Banking Alternatives - Individuals who do not have access to traditional banking services can access tools to rebuild their credit, such as zero-interest social loans (Lending Circles). In addition, we offer a low-cost money management tool, a VISA Prepaid Debit Card, to help individuals who do not have access to bank checking accounts.
Employment Services for Older Adults - The Senior Community Service Employment Program (SCSEP) provides training opportunities and paid internships for adults ages 55+ to re-enter the workforce. Our Mature Worker program provides job seeking services to those 50+.
Older Adult Services
We open doors to independence, wellness, and engagement for older adults. We change lives by providing opportunities for older individuals in our community to connect and thrive. We provide:
Senior Peer Counseling (SPC) - Trained volunteer counselors offer one-on-one or group support and companionship to diverse community members (aged 55+). The program offers services in English, Mandarin, Spanish, Tagalog, and to our LGBTQ+ community.
Fair Oaks Adult Activity Center - The center offers many programs and services that empower older adults to improve their health, social lives, and personal fulfillment. Participants have access to a variety of group social activities, fitness classes, health screenings, information, and assistance. They may also share a nutritious breakfast and lunch each day, as well as accessing biweekly brown bag lunches and biweekly groceries.
8 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
1. NATURE OF OPERATIONS (continued)
Older Adult Services (continued)
Technology-based Support - Older adults can access on-demand emotional support using a new digital application. We provide support and training to enable access to this technology.
Transportation - The "Got Wheels" program provides subsidized, on-demand taxi services to eligible adults (70+) in Daly City, Colma, Brisbane, SSF, San Bruno, Millbrae, Burlingame, Half Moon Bay, Montara, El Granada and Moss Beach. Members can get subsidized rides within this geographic area and to the San Francisco International Airport. Drivers are trained to provide "arm in arm" support and vehicles are fully accessible for passengers.
On February 25, 2016, Peninsula Family Service incorporated a California for-profit entity, DriveFoward, LLC ("DF"), to strengthen the financial empowerment line of development.
Peninsula Family Service is the sole member of DF.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of accounting
The consolidated financial statements are presented using the accrual method of accounting.
Principles of consolidation
The consolidated financial statements include the accounts of Peninsula Family Service and DF (collectively, the "Organization"). All significant intercompany accounts and transactions have been eliminated in consolidation.
Use of estimates
The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses for the reporting period. Actual results could differ from those estimates.
9 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Net assets
The Organization reports information regarding its financial position and activities according to classes of net assets. Net assets and changes therein are classified as follows:
Net assets without donor restrictions - net assets available for use in general operations and not subject to donor restrictions. The Organization's board may designate net assets without donor restrictions for specific purposes.
Net assets with donor restrictions - net assets subject to donor-imposed stipulations. Some donorimposed stipulations are temporary in nature such as those that may or will be met by actions of the Organization and/or passage of time or other events specified by the donor. Other donorimposed restrictions are perpetual in nature, where the donor stipulates that the funds be maintained in perpetuity. Donor-imposed restrictions are released when a restriction expires, that is, when the stipulated time has elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or both.
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. At June 30, 2021, cash and cash equivalents include $350,000 in a deposit account that is pledged as part of a lending and guaranty agreement entered into by DriveForward, LLC.
The Organization maintains funds in various institutions that are a member of the Federal Deposit Insurance Corporation. As such, funds are insured based on Federal Reserve limits. The Organization has not experienced any loss in the past and believes it is not exposed to any significant credit risk on the current account balances. At times, cash balances may exceed the insured amounts.
Accounts receivables
The Organization uses the reserve method for allowance for doubtful accounts. For the year ended June 30, 2021, there was no allowance for doubtful accounts. 10 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Contributions receivable
Contributions that are promised in one year but are not expected to be collected until after the end of that year are reflected as contributions receivable and are discounted at an appropriate discount rate commensurate with the risks involved. Amortization of any such discounts are recorded as additional contribution revenue in accordance with donor-imposed restrictions, if any, on the contributions. An allowance for doubtful contributions receivable may be established based upon management's judgment including such factors as prior collection history, type of contribution and current aging of contributions receivable. At June 30, 2021, there was no allowance for doubtful contributions.
Investments
Investments are reported at their fair values in the consolidated statement of financial position.
Investment earnings or losses are included as increases or decreases in net assets without donor restriction, unless their use is restricted by the donor.
The Organization invests in various investment securities. Investment securities are exposed to various risks such as interest rate, market and credit risks. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near-term and such changes could materially affect the amounts reported in the accompanying consolidated financial statements.
Investments and fair value measurements
Investments are reflected in the consolidated statement of financial position at fair value with changes in realized and unrealized gains and losses resulting from changes in fair value reflected in the consolidated statement of activities as investment gain or loss. Publicly-traded investments in active markets are reported at the market closing. Investment transactions are recorded on a trade-date basis (for publicly-traded investments) or upon closing of the transaction (for private investments).
Level 1 - These consist of investments where values are based on unadjusted quoted prices for identical assets in an active market that the Organization has the ability to access. These investments consist of exchange-traded investments in debt and equity securities and mutual funds.
Level 2 - These consist of investments where values are based on quoted prices in markets that are not active or model inputs that are observable either directly or indirectly for substantially the full term of the investments.
Level 3 - These consist of financial instruments where values are based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. These inputs reflect assumptions of management about assumptions market participants would use in pricing the instruments. 11 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Investments and fair value measurements (continued)
The valuation levels are not necessarily an indication of the risk or liquidity associated with the underlying investments.
Concentration of revenue sources
Of the total revenue sources of the Organization, the California Department of Education accounted for approximately 36% of the total revenue of the Organization for the year ended June 30, 2021.
Concentration of credit risk
Financial instruments that potentially subject the Organization to concentrations of credit risk consist principally of uninsured cash balances. The Organization places its cash deposits with high-credit, quality financial institutions. At times, balances in the Organization's cash accounts may exceed the Federal Deposit Insurance Corporation (FDIC) limit of $250,000, and the Security Investment Protection Corporation (SIPC) limit of $500,000. The Organization has not experienced any losses in such accounts.
Property and equipment
The Organization records purchased property with extended useful lives at cost, and donated property and equipment at fair market value on the date received. Depreciation may not be claimed for reimbursement under child development contracts for assets donated or purchased with public funds.
The Organization capitalizes and depreciates or amortizes all property and equipment in accordance with its policies and reports the transactions in the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America. The Organization's capitalization threshold is $5,000. Depreciation and amortization is recorded over the useful lives of the property and equipment using the straight-line method.
Long-lived assets
The Organization reviews the carrying value of property, equipment and intangible assets for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. In cases where the expected future cash flows are less than the carrying value, an impairment loss is recognized equal to an amount by which the carrying value exceeds the fair value of the assets. As of June 30, 2021, no impairment loss was recognized by the Organization.
12 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Prepaid expenses
Prepaid expense balances are calculated and adjusted monthly to properly charge funds in the period benefited.
Paid time off (PTO)
The Organization offers a single PTO program to eligible employees that can be used for any purpose (e.g. vacation, personal leave, sick leave, etc.). Eligible employees accrue PTO based on years of service and exemption status. Non-exempt employees earn PTO hours based on hours paid each pay period excluding overtime, but including PTO. If employment ends, all accrued PTO hours that have not been used at termination date will be paid. Accrued PTO at June 30, 2021 was $702,315.
Revenue recognition
Contributions received are reported as net assets without donor restrictions or with donor restrictions depending on donor restrictions, if any. Contributions, including unconditional promises to give, are recognized as revenues in the period the promise is received. Conditional promises to give are not recognized until they become unconditional; that is when the barrier has been overcome and right of release/right of return no longer exists.
A major portion of the Organization's revenues is derived from cost-reimbursable federal and state contracts and grants, which are conditioned upon certain performance requirements and/or the incurrence of allowable qualifying expenses. Amounts received are recognized as revenue when the Organization has incurred expenditures in compliance with specific contract or grant provisions. Amounts received prior to incurring qualifying expenditures are reported as refundable advances in the consolidated statement of financial position. The Organization has been awarded cost-reimbursable grants of approximately $652,000 that have not been recognized at June 30, 2021 because qualifying expenditures have not yet been incurred.
In addition, the Organization receives family fee and tuition revenue for child care services based on a set fee schedule and income guidelines. Revenue is recognized as services are provided.
Donated materials and services
Donated materials and services (in-kind) are reflected as contributions in the accompanying consolidated statement of activities at their fair market value. Such services would have been purchased if not provided by donation or require specialized skills and are provided by individuals possessing such specialized skills. The types of in-kind donated to the Organization include volunteer services, supplies, rent, utilities, loan capital for the purchase of vehicles and legal services. The total in-kind contributions for the year ended June 30, 2021 was $1,477,855. 13 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Advertising costs
The Organization expenses advertising costs as incurred. Advertising costs totaled $9,910 for the year ended June 30, 2021.
Allocation of expenses
The costs of providing programs and other activities have been summarized on a functional basis in the consolidated statement of activities. Indirect or shared costs are allocated to the programs and supporting services by a method that measures the estimated benefit provided.
Income taxes
PFS is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and section 23701(d) of the California Revenue and Taxation Code whereby only unrelated business income, as defined by Section 512(a)(1) of the Internal Revenue Code and similar code sections of the California Revenue and Taxation code is subject to income tax. Accordingly, no provision for income taxes has been provided for in the accompanying consolidated financial statements.
DF, a for-profit entity, is a disregarded entity which is not subject to federal income taxes.
Accordingly, no provision for income taxes has been provided for in the accompanying consolidated financial statements. DF, however, is required to pay an $800 minimum California franchise tax and a gross receipts fee.
The Organization is required to file annual informational returns for its nonprofit entities with the Internal Revenue Service and the California Franchise Tax Board. Management has evaluated its current tax positions and has concluded as of June 30, 2021, the Organization does not have any significant uncertain tax positions for which a reserve would be necessary. The tax returns are subject to examination by the taxing authorities generally for three years and four years for federal and state, respectively, starting with the date of filing or the due date of the tax return, whichever is later.
Comparative financial information
The consolidated 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 Organization's consolidated financial statements for the year ended June 30, 2020 from which the summarized information was derived.
14 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Change in accounting principle
Effective July 1, 2020, the Organization adopted the Financial Accounting Standards Board ("FASB") Accounting Standards Update ("ASU") 2014-09, "Revenue from Contracts with Customers (Topic 606)". The core principle of the guidance in ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The adoption of ASU 2014-09 did not have a material impact on the Organization's consolidated financial statements.
Subsequent events
The Organization has evaluated subsequent events through December 14, 2021, the date the consolidated financial statements were available to be issued. No subsequent events have occurred that would have a material impact on the presentation of the Organization's consolidated financial statements.
3. ACCOUNTS AND GRANTS RECEIVABLE
Accounts and grants receivable as of June 30, 2021 consisted mainly of receivables from various funding agencies and donors. The noncurrent portion of accounts and grants receivable is expected to be collected in 2023.
4. INVESTMENTS
Investments consisted of the following:
Mutual funds $ 919,545
Money market funds 2,240,910
$ 3,160,455
The following summarizes investment return for the year ended June 30, 2020 Interest and dividend income $ 239,302
Realized gains on investments 100,029
Unrealized gains on investments 387,544
Investment fees (14,362)
$ 712,513
The Organization is the owner and the direct beneficiary of certain life insurance policies. The policies were valued at the cash surrender value.
15 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
4. INVESTMENTS (continued)
The Organization invested in open-end and closed-end mutual funds. The fair values of the mutual funds were measured using quoted market prices.
The Organization invested in money market funds, which consisted of 99.5% government funds, cash and/or securities backed by the US government and retail funds. The price of the money market fund may fluctuate and may be worth less than originally paid. A money market fund is not insured or guaranteed by the FDIC or other government agency.
5. FAIR VALUE DISCLOSURES
The following table sets forth by level, within the fair value hierarchy, the Organization's assets at fair value as of June 30, 2021:
Level 1 Level 2 Level 3 Fair Value
Mutual funds $ 2,240,910 $ - $ - $ 2,240,910
Money market funds 919,545 - - 919,545
$ 3,160,455 $ - $ - $ 3,160,455
6. PROPERTY AND EQUIPMENT
Property and equipment consisted of the following:
Leasehold improvements $ 1,008,389
Buildings 6,925,322
Computer equipment 349,067
Furniture and fixtures 1,075,430
Land 987,266
Construction in progress 28,931
10,374,405
Accumulated depreciation and amortization (6,282,299)
$ 4,092,106
Depreciation and amortization expense amounted to $370,609 for the year ended June 30, 2021. 16 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
7. ASSETS RESERVED FOR UNEMPLOYMENT CLAIMS
The Organization participates in the Joint Unemployment Compensation Trust, which administers and pays claims for unemployment compensation made by the Organization's former employees.
Participating agencies are required to establish a reserve account based on actual claims experience and payroll size, against possible unemployment claims. The reserve is reduced by claims paid, its allocated share of trust operating expenses and increased by the Organization's contributions and its share of allocated investment income.
8. LINE OF CREDIT
The Organization has a revolving line of credit with availability of $1,275,000. The line of credit matures at June 30 every year and is reviewed for renewal. The line of credit is secured by a deed of trust. Interest is payable in monthly installments on the unpaid principal balance at 0.5% over the prime rate as published in the Wall Street Journal. The interest rate at June 30, 2021 was 4%.
The Organization has no outstanding balance at June 30, 2021.
9. NOTES PAYABLE
On March 1, 2002, the Organization received a $725,000 loan from the Property Acquisition Program Loan Program offered by the County of San Mateo Department of Housing to purchase a commercial building in the County of San Mateo. The original term of the loan was scheduled to mature in 15 years on August 31, 2017. On November 25, 2015, the Organization entered into an amendment with the County of San Mateo to extend the maturity date to November 1, 2032.
The loan bears an interest rate of 0.91% per annum, with a monthly payment amount of $2,508 (including a collection fee of $6) and a balloon payment at maturity for the outstanding balance and interest.
The Organization received a $100,000 loan from the City of San Mateo for the construction and expansion of a childcare facility for up to six participants. For each year the Organization satisfies the program requirements, as evidenced by the City's approval of the annual report, the City will forgive a portion of the loan in an amount equal to 40% of the original principal payment. In the event that the Organization satisfies the program requirements for five years during the loan term, the entire original loan amount shall be forgiven. For the year ended June 30, 2021, 20% of the loan amount has been forgiven.
Notes payable are detailed as follows:
Note payable to the County of San Mateo $ 321,492
Note payable to the City of San Mateo 58,182
379,674
Current portion (46,740)
$ 332,934
17 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
9. NOTES PAYABLE (continued)
The future maturities of the notes payable are as follows:
Year ending June 30,
2022 $ 46,740
2023 46,988
2024 47,239
2025 27,947
2026 28,202
Thereafter 182,558
$ 379,674
10. PAYCHECK PROTECTION PROGRAM
On April 22, 2020, the Organization qualified for and received a loan pursuant to the Paycheck Protection Program, a program implemented by the U.S. Small Business Administration under the Coronavirus Aid, Relief, and Economic Security Act, from a qualified lender (the "PPP Lender"), for an aggregate principal amount of approximately $1,819,042 (the "PPP Loan"). The PPP Loan bears interest at a fixed rate of 1.0% per annum, with the first six months of interest deferred, has a term of two years, and is unsecured. The principal amount of the PPP Loan is subject to forgiveness under the Paycheck Protection Program upon the Organization's request to the extent that the PPP Loan proceeds are used to pay expenses permitted by the Paycheck Protection Program, including payroll costs, covered rent and mortgage obligations, and covered utility payments incurred by the Organization.
The Organization accounts for the PPP Loan using the conditional contribution model. The Organization recognized contribution revenue of $904,402 from the PPP Loan for the year ended June 30, 2021 and the amount is included in other grants on the consolidated statement of activities. In September 2021, the Organization received full forgiveness of its PPP loan and accrued interest from the Small Business Administration.
11. BOARD DESIGNATED NET ASSETS
The board of the Organization designated certain funds to be used for future events or specific operating purposes.
Net assets without donor restrictions were designated for the following purposes:
Facilities reserves $ 50,000
Loan reserves 40,000
$ 90,000
18 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
12. NET ASSETS WITH DONOR RESTRICTIONS
Net assets with donor restrictions consisted of the following:
Operations $ 744,049
Endowment funds 2,206,176
Fixed assets reserve 289,009
$ 3,239,234
13. ENDOWMENT
The Organization's endowment consists of several individual funds established for a variety of purposes. Its endowment includes only donor-restricted endowment funds. As required by generally accepted accounting principles (GAAP), net assets associated with endowment funds, including funds designated by the board of trustees to function as endowments, are classified and reported based on the existence or absence of donor-imposed restrictions.
Interpretation of relevant law
The Organization's Board of Trustees has interpreted the Uniform Prudent Management of Institutional Funds Act (UPMIFA) as requiring the preservation of the fair value of the original gift as of the gift date of the donor-restricted endowment funds absent explicit donor stipulations to the contrary. As a result of this interpretation, the Organization classifies as endowment net assets (a) the original value of gifts donated to the endowment, (b) the original value of subsequent gifts donated to the endowment, and (c) accumulations to the endowment made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added to the funds, and (d) the remaining portion of donor-restricted endowment fund whose use is restricted until those amounts are appropriated for expenditure by the Organization in a manner consistent with the standard of prudence prescribed by UPMIFA.
In accordance with UPMIFA, the Organization considers the following factors in making a determination to appropriate or accumulate donor-restricted endowment funds:
(1) The duration and preservation of the fund
(2) The purposes of the organization and the donor-restricted endowment fund (3) General economic conditions
(4) The possible effect of inflation and deflation
(5) The expected total return from income and the appreciation of investments (6) Other resources of the Organization
(7) The investment policies of the Organization
19 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
13. ENDOWMENT (continued)
Return objectives and risk parameters
The Organization has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to maintain the purchasing power of the endowment assets. Endowment assets include those assets of donor-restricted funds that the Organization must hold in perpetuity or for a donorspecified period(s). Under this policy, as approved by the board of trustees, the Organization diversifies its investments, subject to practicality constraints, among a variety of asset classes so as to maximize the benefit to the Organization and to achieve a total return from the investments sufficient to provide both a reasonable growth of the asset base and current income to support the programs of the Organization.
Asset allocation
The investment manager is directed to follow an asset allocation strategy that would be consistent with the objective to include the following:
Diversification that would include both common stock and fixed income investments. Common stock investments include diversification that would result in a portfolio of issues that represent a range of industry groups to spread investment risk over a broad base. Fixed income investments include obligations of the U.S. Treasury, agencies of the U.S. government and investment grade corporate debt.
The investments in equities and fixed income would be reviewed no less than quarterly and compared to the 65% equity and 35% fixed income benchmarks. Should either vary more than 5% from the benchmark upon review, the investments would be rebalanced unless otherwise directed by the committee with documentation explaining the rationale behind the decision.
Socially and environmentally responsible investing strategy seeking not only a financial return, but also a social and environmental benefit.
Spending policy
It is the policy of the trustees to preserve the value of its endowment in real terms while providing funds to the Organization for operations. It shall be the responsibility of the trustees to periodically review the spending policy.
Funds with deficiencies
From time to time, the fair value of assets associated with individual donor-restricted endowment funds may fall below the level that the donor or UPMIFA requires the Organization to retain as a fund of perpetual duration. There were no such deficiencies as of June 30, 2021. 20 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
13. ENDOWMENT (continued)
Endowment composition
Endowment net asset composition by type of fund as of June 30, 2021 is as follows:
Restricted
Held in
Perpetuity Total
Donor-restricted endowment funds $ 806,705 $ 1,399,471 $ 2,206,176 Changes in endowment net assets for the fiscal year ended June 30, 2021 is as follows:
Without Donor
Restrictions
With Donor
Restrictions Total
Balance, June 30, 2020 $ - $ 1,836,624 $ 1,836,624
Investment return
Investment income - 81,132 81,132
Realized and unrealized loss - 473,211 473,211
Total investment return - 554,343 554,343
Appropriation of net assets - (184,791) (184,791)
- 369,552 369,552
Balance, June 30, 2021 $ - $ 2,206,176 $ 2,206,176
14. RETIREMENT PLAN
The Organization maintains a retirement plan available for its employees that allows participants to make self-directed, tax deferred investment contributions. The plan qualifies under the provisions of Section 403(b) of the Internal Revenue Code of 1954, as amended. For the year ended June 30, 2021, the Organization contributed $766,008 to the plan.
15. COMMITMENTS AND CONTINGENCIES
The Organization leases commercial properties under non-cancelable leases. Rent expense for the year ended June 30, 2021 was $178,752.
21 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
15. COMMITMENTS AND CONTINGENCIES (continued)
The scheduled minimum lease payments under the lease terms are as follows:
Year ending June 30,
2022 $ 89,510
2023 91,036
2024 53,598
2025 32,019
$ 266,163
16. COST ALLOCATION PLAN
The Organization updates its cost allocation plans annually or more frequently when changes are needed in program enrollment or other cost drivers. The Organization obtains approval of the cost allocation plan from its Board of Directors. The Organization applies several methods for allocating costs:
Direct costs
Costs identified 100 percent to a specific program are charged directly to that program.
Shared direct costs
Costs identified to specific multiple programs or activities are shared between the programs benefiting.
Payroll costs are allocated using individual time sheets that report the actual time spent by employees in each program each day.
Rent, utilities and maintenance are allocated using the square footage of building space occupied by each program, according to floor plans, and/or room measurements.
Training costs for staff members are allocated to programs in proportion to the actual time employees spend working in those programs.
IT and computer related expenses are allocated to the programs in proportion to the number of computers in use or assigned to each program.
Audit, payroll processing fees, office supplies, copier maintenance, telephone, postage, and insurance costs are allocated to individual programs, based on the total expenses of each department as a percentage of total Organization expenses or the number of employees in the program.
22 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
16. COST ALLOCATION PLAN (continued)
Indirect costs
Management, finance and human resources costs (overhead allocation) are pooled and then allocated to individual programs (less in-kind expenses, depreciation and capital acquisitions) based on the percentage of each department's total expenses as a percentage of total Organization expenses.
17. AUXILIARY ORGANIZATIONS
The Organization is affiliated with three non-profit auxiliary corporations. The sole purpose of the auxiliary corporations is to support the Organization by fundraising, volunteer service projects and by promoting community awareness of the Organization's programs. The auxiliaries are The Hillsborough Auxiliary to Peninsula Family Service, Foothill Auxiliary to Peninsula Family Service and Red-Car-Bel Auxiliary Inc. The auxiliaries are operated by their own boards of directors which consist of active members of the auxiliaries. The auxiliaries are not required to be and are not consolidated in the accompanying consolidated financial statements. The net assets of the auxiliaries as of June 30, 2021 are nominal and not recognized by the Organization.
18. LIQUIDITY AND FUNDS AVAILABLE
As part of the Organization'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.
The following is a quantitative disclosure which describes financial assets that are available as of June 30, 2021 to fund general expenditures and other obligations as they become due within one year:
Financial assets:
Cash and cash equivalents $ 1,400,398
Accounts and grants receivable 1,274,700
Investments 3,160,455
5,835,553
Less: limitations making financial assets unavailable for general expenditure within one year:
Net assets with donor restrictions (3,397,404)
(3,397,404)
$ 2,438,149
23 Peninsula Family Service
Notes to Consolidated Financial Statements
June 30, 2021
19. RISKS AND UNCERTAINTIES
On March 11, 2020, the World Health Organization declared a novel strain of coronavirus ("COVID-19") a global pandemic and recommended containment and mitigation measures worldwide. The COVID-19 outbreak in the United States has caused business disruption through mandated and voluntary closings of businesses and shelter in place orders, including California, where the Organization is headquartered. In response, the U.S. Government enacted the CARES Act, which includes significant provisions to provide relief and assistance to affected organizations.
Impacts to the Organization's operations include disruptions and restrictions on employees' ability to work and potential challenges with collectability of receivables. While the disruption from COVID-19 is currently expected to be temporary, there is considerable uncertainty around the duration of the closings and shelter in place orders and the ultimate financial impact. It is at least reasonably possible that this matter will negatively impact the Organization, however, the financial impact and duration cannot be reasonably estimated at this time. 24 SINGLE AUDIT REPORTS AND SCHEDULES
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
Peninsula Family Service
San Mateo, 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 consolidated financial statements of Peninsula Family Service (the ''Organization''), which comprise the consolidated statement of financial position as of June 30, 2021, and the related consolidated statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the consolidated financial statements, and have issued our report thereon dated December 14, 2021.
Internal Control Over Financial Reporting
In planning and performing our audit of the consolidated financial statements, we considered the Organization's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the consolidated financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Organization's internal control. Accordingly, we do not express an opinion on the effectiveness of the Organization's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or 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 consolidated financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies.
Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
26 Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Organization's consolidated financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of consolidated financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Organization's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Organization's internal control and compliance.
Accordingly, this communication is not suitable for any other purpose.
ArmaninoLLP
San Francisco, California
December 14, 2021
27 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR
PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY
THE UNIFORM GUIDANCE
Board of Directors
Peninsula Family Service
San Mateo, California
Report on Compliance for Each Major Federal Program
We have audited Peninsula Family Service (the ''Organization'')'s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the Organization's major federal programs for the year ended June 30, 2021.
The Organization's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs.
Management's Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs.
Auditor's Responsibility
Our responsibility is to express an opinion on compliance for each of the Organization's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the "Uniform Guidance"). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Organization's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the Organization's compliance.
Opinion on Each Major Federal Program
In our opinion, the Organization complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2021.
28 Report on Internal Control Over Compliance
Management of the Organization is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the Organization's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Organization's internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies.
We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of 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.
ArmaninoLLP
San Francisco, California
December 14, 2021
29 Peninsula Family Service
Schedule of Expenditures of Federal and State Awards
For the Year Ended June 30, 2021
Pass-Through
Entity
Federal Grantor/Pass-Through Grantor/
Assistance
Listing Identifying Total Federal Total State
Program or Cluster Title Number Number Expenditures Expenditures Expenditures of Federal and State Awards
U.S. Department of Health and Human Services
Direct awards
Head Start
Early Head Start 93.600
09CH011352-01/
09CH011352 $ 1,356,735 $ -
Total direct awards 1,356,735 -
Pass-through program from California Department of
Education:
CCDF Cluster
Child Care Mandatory and Matching Funds of the Child
Care and Development Fund
CCTR-0247 93.596 41-B629-00-7 469,281 2,466,498
Total Child Care Mandatory and Matching Funds of
the Child Care and Development Fund 469,281 2,466,498
Child Care and Development Block Grant
CCTR-0247 93.575 41-B639-00-7 213,382 -
CSPP-0538 41-B640-00-7 - 2,728,997
Stipend Allocation 93.575 182,411 -
Total Child Care and Development Block Grant 395,793 2,728,997 Total CCDF Cluster 865,074 5,195,495
Special Programs for the Aging_Title III, Part B_Grants for Supportive Services and Senior Centers
Pass-through program from County of San Mateo
Title IIIB: Information & Assistance 93.044
57000-20-
R076561K 37,500 -
Title IIIB: Information & Assistance - CARES Act 93.044 57000-21-
R077538R.A1 22,316 -
Total Special Programs for the Aging_Title III, Part
B_Grants for Supportive Services and Senior
Centers 59,816 -
Special Programs for the Aging_Title III, Part C_Nutrition Services
Pass-through program from County of San Mateo
Title IIIB: Information & Assistance 93.045
57000-20-
R076561K 37,190 9,000
Title IIIB: Information & Assistance - CARES Act 93.045 57000-21-
R077538R.A1 6,048 -
Total Special Programs for the Aging_Title III, Part
C_Nutrition Services 43,238 9,000
Total U.S. Department of Health and Human Services 2,324,863 5,204,495 The accompanying notes to the Schedule of Expenditures of Federal and State Awards are an integral part of this schedule.
30 Peninsula Family Service
Schedule of Expenditures of Federal and State Awards
For the Year Ended June 30, 2021
Pass-Through
Entity
Federal Grantor/Pass-Through Grantor/
Assistance
Listing Identifying Total Federal Total State
Program or Cluster Title Number Number Expenditures Expenditures U.S. Department of Labor
Senior Community Service Employment Program
Pass-through program from National Council on Aging:
National Council on Aging 17.235 31 1,197,647 -
Total U.S. Department of Labor 1,197,647 -
U.S. Department of Agriculture
Child and Adult Care Food Program
Pass-through program from California Department of
Education:
Child Care Food Program 10.558 41-1664-1A 195,077 -
Total Child and Adult Care Food Program 195,077 -
Total U.S. Department of Agriculture 195,077 -
U.S. Department of Transportation
Job Access And Reverse Commute Program
Pass-through program from Metropolitan Transportation
Commission:
Lifeline Transportation Program 20.516 109,103 -
Total U.S. Department of Transportation 109,103 -
U.S. Department of Housing & Urban Development
Community Development Block Grants/Entitlement Grants
Pass-through program from City of Daly City:
Community Development Block Grant 14.218
B-19-MC-06-
0010 22,000 -
Total U.S. Department of Housing & Urban
Development 22,000 -
Total Expenditures of Federal and State Awards $ 3,848,690 $ 5,204,495 The accompanying notes to the Schedule of Expenditures of Federal and State Awards are an integral part of this schedule.
31 Peninsula Family Service
Notes to Schedule of Expenditures of Federal and State Awards June 30, 2021
1. BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal and state awards (the "Schedule") includes the federal and state award activity of Peninsula Family Service (the "Organization") under programs of the federal government and State of California for the year ended June 30, 2021. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S.
Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and California Department of Education. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and California Department of Education, wherein certain types of expenditures are not allowable or limited as to reimbursement. Pass-through entity identifying numbers are presented where available and applicable.
3. LOANS
The Organization did not have any federal loan programs during the year ended June 30, 2021.
4. INDIRECT COSTS
Except for the Head Start program, the Organization does not use the 10% de minimis indirect cost rate for federal awards.
32 Peninsula Family Service
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2021
SECTION I - SUMMARY OF AUDITOR'S RESULTS
Financial Statements
Type of auditor's report issued: Unmodified
Internal control over financial reporting:
Material weakness(es) identified? No
Significant deficiency(ies) identified that are not considered to be material weaknesses? None reported
Noncompliance material to financial statements noted? No Federal Awards
Internal control over major programs:
Material weakness(es) identified? No
Significant deficiency(ies) identified that are not considered to be material weaknesses? None reported
Type of auditor's report issued on compliance for major programs: Unmodified Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? No
Identification of major programs:
Name of Federal Program or Cluster CFDA Number
Head Start 93.600
Dollar threshold used to distinguish between Type A and Type B programs $750,000
Auditee qualified as low-risk auditee? Yes
33 Peninsula Family Service
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2021
SECTION II - SUMMARY OF FINANCIAL STATEMENT FINDINGS
There are no financial statement findings to be reported.
SECTION III - SUMMARY OF FEDERAL AWARD FINDINGS AND QUESTIONED COSTS There are no federal award findings to be reported.
34 Peninsula Family Service
Summary Schedule of Prior Audit Findings
For the Year Ended June 30, 2021
There were no prior year findings.
35 SUPPORTING SCHEDULES REQUIRED BY THE CALIFORNIA DEPARTMENT OF EDUCATION Peninsula Family Service
General Information
For the Year Ended June 30, 2021
Center Name Peninsula Family Service
Contract Numbers CCTR-0247
CSPP-0538
Project Number 41-OB629-00-9
Type of Agency California Nonprofit Public Benefit Corporation Address 24 2nd Avenue, San Mateo, CA 94401-3828
Name of Chief Executive Officer Heather Cleary
Telephone Number (650) 403-4300
Audit Period July 1, 2020 through June 30, 2021
Number of Operations Days of Agency 246
Scheduled Daily Hours of Operation Varied
37 General State Early Coronavirus San Mateo
Center Preschool Head Start Response & County Other Other CCTR-0247 CSPP-0538 HB & Admin Relief Act QRIS 1ST 5 Big Lift Grants Divisions Total Public support and revenue
Grant income
Early Head Start - $ - $ 1,356,735 $ - $ - $ - $ - $ - $ - $ 1,356,735 $ California Department of Education 3,146,669 2,726,676 - 182,411 - - - - - 6,055,756 Child Care Food Program 101,059 94,019 - - - - - - - 195,078 County of San Mateo - - - - 180,772 160,000 - - 1,140,397 1,481,169 National Council on Aging - - - - - - - - 1,197,646 1,197,646 Paycheck Protection Program 295,085 274,528 - - - - - - 334,789 904,402 Other grants 68,782 63,990 - - - - 370,000 - 108,618 611,390 Pledges and contributions
Contributions - - - - - - - 311,992 2,600,972 2,912,964 Contributions - in-kind 321,082 298,713 - - - - - - 858,060 1,477,855 Earned income
Fees - program services 2,492 2,321 - - - - - - 725 5,538 Other income
Interest and dividends - - - - - - - - 239,302 239,302
Realized and unrealized gains on investments, net - - - - - - - - 473,211 473,211 Other income - - - - - - - - 58,177 58,177
Total public support and revenue 3,935,169 3,460,247 1,356,735 182,411 180,772 160,000 370,000 311,992 7,011,897 16,969,223 Expenditures
Salaries and wages 1,866,447 1,591,866 751,437 134,905 38,324 81,120 222,084 80,728 3,953,770 8,720,681 Employee benefits 764,169 654,716 240,459 47,506 12,264 27,724 77,916 24,869 905,493 2,755,116 Professional & outside services 31,833 29,616 64,496 - 14,400 33,800 40,000 - 192,177 406,322 Supplies 142,974 133,013 51,903 - 115,784 3,835 - - 27,145 474,654 Refreshment & program food 149,784 139,349 1,141 - - - - - 67,519 357,793 Telephone & internet 21,625 20,118 12,682 - - - - - 43,245 97,670 Postage, delivery & printing 1,112 1,034 412 - - - - - 7,138 9,696 Occupancy 203,961 189,751 84,346 - - - - 80,908 117,754 676,720 Insurance 20,612 19,176 6,670 - - - - - 39,062 85,520
IT, software & equipment 83,499 77,681 18,874 - - - - - 189,356 369,410 Travel 961 893 691 - - - - - 3,046 5,591
Training and conferences 6,225 5,791 24,328 - - - - - 9,366 45,710 Public relations (10,568) (9,832) - - - - - 90,710 174,576 244,886 Miscellaneous expense 4,541 4,226 52 - - - - - 145,848 154,667 In-kind expense 321,082 298,713 - - - - - - 858,060 1,477,855 Depreciation 27,384 25,476 - - - - - 34,777 282,972 370,609 Sub-total before allocation of administrative
and support expenditures 3,635,641 3,181,587 1,257,491 182,411 180,772 146,479 340,000 311,992 7,016,527 16,252,900 Allocation of administrative and support expenditures 354,337 329,651 99,244 - - 13,521 30,000 - (826,753) - Total expenditures 3,989,978 3,511,238 1,356,735 182,411 180,772 160,000 370,000 311,992 6,189,774 16,252,900 Change in net assets (54,809) $ (50,991) $ - $ - $ - $ - $ - $ - $ 822,123 $ 716,323 $ Peninsula Family Service
Combining Statement of Activities
For the Year Ended June 30, 2021
California Department of Education Programs & Supplemental 38 Peninsula Family Service
Combining Schedule of Renovation and Repair Expenditures For the Year Ended June 30, 2021
General Center
CCTR-0247
State Preschool
CSPP-0538 Total
Unit cost under $10,000
None $ - $ - $ -
- - -
Unit cost over $10,000 (with CDE Approval)
None - - -
- - -
Unit cost over $10,000 (without CDE Approval)
None - - -
$ - $ - $ -
39 Peninsula Family Service
Combining Schedule of Equipment Expenditures
For the Year Ended June 30, 2021
General Center
CCTR-0247
State Preschool
CSPP-0538 Total
Unit cost under $10,000
None $ - $ - $ -
- - -
Unit cost over $10,000 (with CDE Approval)
None - - -
- - -
Unit cost over $10,000 (without CDE Approval)
None - - -
$ - $ - $ -
40 Peninsula Family Service
Combining Schedule of Administrative Costs
For the Year Ended June 30, 2021
General Center
CCTR-0247
State Preschool
CSPP-0538 Total
Salaries and wages $ 251,056 $ 233,565 $ 484,621
Payroll taxes 19,396 18,045 37,441
Employee benefits 43,222 40,211 83,433
Professional fees and outside services 9,556 8,890 18,446 Supplies 3,608 3,357 6,965
Refreshment and program food 376 349 725
Telephone and internet 2,168 2,017 4,185
Postage, delivery and printing 103 96 199
Occupancy 4,080 3,796 7,876
Insurance 1,148 1,068 2,216
IT, software and equipment 14,722 13,697 28,419
Travel 563 524 1,087
Conference and training 2,019 1,879 3,898
Public relations 207 192 399
Miscellaneous 2,113 1,965 4,078
$ 354,337 $ 329,651 $ 683,988
41 Peninsula Family Service
Combining Schedule of Expenditures by State Categories
For the Year Ended June 30, 2021
General Center
CCTR-0247
State Preschool
CSPP-0538 Total
Direct payments to providers
1000 Certificated salaries 1,418,500 1,209,818 2,628,318 2000 Classified salaries 447,947 382,048 829,995
3000 Employee benefits 764,169 654,716 1,418,885
4000 Books and supplies 142,974 133,013 275,987
5000 Services and other operating expenses 1,189,004 1,106,167 2,295,171 3,962,594 3,485,762 7,448,356
Other
Depreciation or use allowance 27,384 25,476 52,860
27,384 25,476 52,860
Total expenditures by state categories 3,989,978 3,511,238 7,501,216 Supplemental expenses 1,716,149 845,762 2,561,911
Total of reimbursable and nonreimbursable expenditures $ 5,706,127 $ 4,357,000 $ 10,063,127 42 California Department of Social Services
Audited Attendance and Fiscal Report
for Child Development Programs with
Early Childhood Mental Health Consultation Services
A U D 9500MHCS v2 Page 1 of 12
Fiscal Year Ending
Contract Number
Vendor Code
Full Name of Contractor
Section 1 - Days of Enrollment Certified Children in Classrooms with Mental Health Consultation Services Recipient(s) Column A
Cumulative
CDNFS
9500MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted
Days per
Audit
Infants (up to 18 months) Full-time-plus
Infants (up to 18 months) Full-time
Infants (up to 18 months) Three-quarters-time
Infants (up to 18 months) One-half-time
Toddlers (18 up to 36 months) Full-time-plus
Toddlers (18 up to 36 months) Full-time
Toddlers (18 up to 36 months) Three-quarters-time
Toddlers (18 up to 36 months) One-half-time
Three Years and Older Full-time-plus
Three Years and Older Full-time
Three Years and Older Three-quarters-time
Three Years and Older One-half-time
Exceptional Needs Full-time-plus
Exceptional Needs Full-time
Exceptional Needs Three-quarters-time
Exceptional Needs One-half-time
Audit Report Page
A U D 9500MHCS Page 2 of 12 Contract Number
Full Name of Contractor
Section 1 - Days of Enrollment Certified Children in Classrooms with Mental Health Consultation Services Recipient(s) (continued) Column A
Cumulative
CDNFS
9500MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted
Days per
Audit
Limited and Non-English Proficient Full-time-plus
Limited and Non-English Proficient Full-time
Limited and Non-English Proficient Three-quarters-time
Limited and Non-English Proficient One-half-time
At Risk of Abuse or Neglect Full-time-plus
At Risk of Abuse or Neglect Full-time
At Risk of Abuse or Neglect Three-quarters-time
At Risk of Abuse or Neglect One-half-time
Severely Disabled Full-time-plus
Severely Disabled Full-time
Severely Disabled Three-quarters-time
Severely Disabled One-half-time
TOTAL CERTIFIED DAYS OF ENROLLMENT
WITH MENTAL HEALTH CONSULTATION SERVICES RECIPIENT(S) N/A
DAYS OF OPERATION N/A N/A
DAYS OF ATTENDANCE N/A N/A
NO MENTAL HEALTH CONSULTATION SERVICES RECIPIENT NON-CERTIFIED CHILDREN Check this box (omit page 3-4) and continue to Certified Children Section on page 5.
Audit Report Page
A U D 9500MHCS Page 3 of 12 Contract Number
Full Name of Contractor
Section 2 - Days of Enrollment Non-Certified Children in Classrooms with Mental Health Consultation Services Recipient(s) Column A
Cumulative
CDNFS
9500MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted
Days per
Audit
Infants (up to 18 months) Full-time-plus 2.9292
Infants (up to 18 months) Full-time 2.4900
Infants (up to 18 months) Three-quarters-time 1.8800
Infants (up to 18 months) One-half-time 1.3920
Toddlers (18 up to 36 months) Full-time-plus 2.1740
Toddlers (18 up to 36 months) Full-time 1.8500
Toddlers (18 up to 36 months) Three-quarters-time 1.4000 Toddlers (18 up to 36 months) One-half-time 1.0400
Three Years and Older Full-time-plus 1.2300
Three Years and Older Full-time 1.0500
Three Years and Older Three-quarters-time 0.8000
Three Years and Older One-half-time 0.6000
Exceptional Needs Full-time-plus 1.8672
Exceptional Needs Full-time 1.5900
Exceptional Needs Three-quarters-time 1.2050
Exceptional Needs One-half-time 0.8970
Audit Report Page
A U D 9500MHCS Page 4 of 12 Contract Number
Full Name of Contractor
Section 2 - Days of Enrollment Non-Certified Children in Classrooms with Mental Health Consultation Services Recipient(s) (continued)
Column A
Cumulative
CDNFS
9500MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted
Days per
Audit
Limited and Non-English Proficient Full-time-plus 1.3480 Limited and Non-English Proficient Full-time 1.1500
Limited and Non-English Proficient Three-quarters-time 0.8750 Limited and Non-English Proficient One-half-time 0.6550 At Risk of Abuse or Neglect Full-time-plus 1.3480
At Risk of Abuse or Neglect Full-time 1.1500
At Risk of Abuse or Neglect Three-quarters-time 0.8750
At Risk of Abuse or Neglect One-half-time 0.6550
Severely Disabled Full-time-plus 2.3274
Severely Disabled Full-time 1.9800
Severely Disabled Three-quarters-time 1.4975
Severely Disabled One-half-time 1.1115
TOTAL NON-CERTIFIED DAYS OF ENROLLMENT
WITH MENTAL HEALTH CONSULTATION SERVICES RECIPIENT(S) N/A Audit Report Page
A U D 9500MHCS Page 5 of 12 Contract Number
Full Name of Contractor
Section 3 - Days of Enrollment Certified Children
Column A
Cumulative
CDNFS
9500MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted Days
per Audit
Infants (up to 18 months) Full-time-plus 2.8792
Infants (up to 18 months) Full-time 2.4400
Infants (up to 18 months) Three-quarters-time 1.8300
Infants (up to 18 months) One-half-time 1.3420
Toddlers (18 up to 36 months) Full-time-plus 2.1240
Toddlers (18 up to 36 months) Full-time 1.8000
Toddlers (18 up to 36 months) Three-quarters-time 1.3500 Toddlers (18 up to 36 months) One-half-time 0.9900
Three Years and Older Full-time-plus 1.1800
Three Years and Older Full-time 1.0000
Three Years and Older Three-quarters-time 0.7500
Three Years and Older One-half-time 0.5500
Exceptional Needs Full-time-plus 1.8172
Exceptional Needs Full-time 1.5400
Exceptional Needs Three-quarters-time 1.1550
Exceptional Needs One-half-time 0.8470
Audit Report Page
A U D 9500MHCS Page 6 of 12 Contract Number
Full Name of Contractor
Section 3 - Days of Enrollment Certified Children (continued) Column A
Cumulative
CDNFS
9500MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted Days
per Audit
Limited and Non-English Proficient Full-time-plus 1.2980 Limited and Non-English Proficient Full-time 1.1000
Limited and Non-English Proficient Three-quarters-time 0.8250 Limited and Non-English Proficient One-half-time 0.6050 At Risk of Abuse or Neglect Full-time-plus 1.2980
At Risk of Abuse or Neglect Full-time 1.1000
At Risk of Abuse or Neglect Three-quarters-time 0.8250
At Risk of Abuse or Neglect One-half-time 0.6050
Severely Disabled Full-time-plus 2.2774
Severely Disabled Full-time 1.9300
Severely Disabled Three-quarters-time 1.4475
Severely Disabled One-half-time 1.0615
TOTAL CERTIFIED DAYS OF ENROLLMENT N/A
DAYS OF OPERATION N/A N/A
DAYS OF ATTENDANCE N/A N/A
NO NON-CERTIFIED CHILDREN Check this box (omit pages 7-8) and continue to Revenue Section on page 9.
Audit Report Page
A U D 9500MHCS Page 7 of 12 Contract Number
Full Name of Contractor
Section 4 - Days of Enrollment Non-Certified Children
Column A
Cumulative
CDNFS
9500MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted Days
per Audit
Infants (up to 18 months) Full-time-plus 2.8792
Infants (up to 18 months) Full-time 2.4400
Infants (up to 18 months) Three-quarters-time 1.8300
Infants (up to 18 months) One-half-time 1.3420
Toddlers (18 up to 36 months) Full-time-plus 2.1240
Toddlers (18 up to 36 months) Full-time 1.8000
Toddlers (18 up to 36 months) Three-quarters-time 1.3500 Toddlers (18 up to 36 months) One-half-time 0.9900
Three Years and Older Full-time-plus 1.1800
Three Years and Older Full-time 1.0000
Three Years and Older Three-quarters-time 0.7500
Three Years and Older One-half-time 0.5500
Exceptional Needs Full-time-plus 1.8172
Exceptional Needs Full-time 1.5400
Exceptional Needs Three-quarters-time 1.1550
Exceptional Needs One-half-time 0.8470
Audit Report Page
A U D 9500MHCS Page 8 of 12 Contract Number
Full Name of Contractor
Section 4 - Days of Enrollment Non-Certified Children (continued) Column A
Cumulative
CDNFS
9500MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted Days
per Audit
Limited and Non-English Proficient Full-time-plus 1.2980 Limited and Non-English Proficient Full-time 1.1000
Limited and Non-English Proficient Three-quarters-time 0.8250 Limited and Non-English Proficient One-half-time 0.6050 At Risk of Abuse or Neglect Full-time-plus 1.2980
At Risk of Abuse or Neglect Full-time 1.1000
At Risk of Abuse or Neglect Three-quarters-time 0.8250
At Risk of Abuse or Neglect One-half-time 0.6050
Severely Disabled Full-time-plus 2.2774
Severely Disabled Full-time 1.9300
Severely Disabled Three-quarters-time 1.4475
Severely Disabled One-half-time 1.0615
TOTAL NON-CERTIFIED DAYS OF ENROLLMENT N/A
Audit Report Page
A U D 9500MHCS Page 9 of 12 Contract Number
Full Name of Contractor
Section 5 - Revenue
Column A
Cumulative
CDNFS
9500MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Restricted Income - Child Nutrition Programs
Restricted Income - County Maintenance of Effort (EC Section 8279) Restricted Income - Other:
Restricted Income - Subtotal
Transfer From Reserve
Waived Family Fees for Certified Children (July - August) Family Fees Collected for Certified Children (September - June) Waived Family Fees for Certified Children (September - June) Family Fees (September - June) - Subtotal
Interest Earned on Child Development Apportionment Payments Unrestricted Income - Fees for Non-Certified Children
Unrestricted Income - Head Start
Unrestricted Income - Other:
Total Revenue
Comments:
Audit Report Page
A U D 9500MHCS Page 10 of 12 Contract Number
Full Name of Contractor
Section 6 - Reimbursable Expenses
Column A
Cumulative
CDNFS
9500MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Direct Payments to Providers (FCCH only)
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 (program-related)
6500 Equipment Replacement (program-related)
Depreciation or Use Allowance
Start-up Expenses (service level exemption)
Budget Impasse Credit
Indirect Costs (include in Total Administrative Cost)
Non-Reimbursable (State use only)
Total Reimbursable Expenses
Total Administrative Cost (included in Section 6 above) Total Staff Training Cost (included in Section 6 above) Approved Indirect Cost Rate:
No SUPPLEMENTAL REVENUE / EXPENSES Check this box and omit page 11.
Audit Report Page
A U D 9500MHCS Page 11 of 12 Contract Number
Full Name of Contractor
Section 7 - Supplemental Revenue
Column A
Cumulative
CDNFS
9500MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Enhancement Funding
Other:
Other:
Total Supplemental Revenue
Section 8 - Supplemental Expenses
Column A
Cumulative
CDNFS
9500MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
1000 Certificated Salaries
2000 Classified Salaries
3000 Employee Benefits
4000 Books and Supplies
5000 Services and Other Operating Expenses
6000 Equipment / Capital Outlay
Depreciation or Use Allowance
Indirect Costs
Non-Reimbursable Supplemental Expenses
Total Supplemental Expenses
Audit Report Page
A U D 9500MHCS Page 12 of 12 Contract Number
Full Name of Contractor
Section 9 - Summary
Column A
Cumulative
CDNFS
9500MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Total Certified Days of Enrollment (including MHCS)
Days of Operation
Days of Attendance
Restricted Program Income
Transfer from Reserve
Family Fees for Certified Children (September - June)
Interest Earned on Child Development Apportionment Payments Direct Payments to Providers
Start-up Expenses (service level exemption)
Total Reimbursable Expenses
Total Administrative Cost
Total Staff Training Cost
Total Certified Adjusted Days of Enrollment Total Non-Certified Adjusted Days of Enrollment Independent auditor's assurances on agency's compliance with the contract funding terms and conditions and program requirements of the California Department of Education, Early Learning and Care Division:
Eligibility, enrollment and attendance records are being maintained as required (select YES or NO from the drop-down box):
Reimbursable expenses claimed on page 10 are eligible for reimbursement, reasonable, necessary, and adequately supported (select YES or NO from the drop-down box):
Include any comments in the comments box on page 9. If necessary, attach additional sheets to explain adjustments.
Audit Report Page
California Department of Education Audited Attendance and Fiscal Report for California State Preschool Programs
Early Childhood Mental Health Consultation Services
A U D 8501MHCS Page 1 of 12
Fiscal Year Ending
Contract Number
Vendor Code
Full Name of Contractor
Section 1 - Days of Enrollment Certified Children in Classrooms with Mental Health Consultation Services Recipient(s) Enrollment Category
Column A
Cumulative
CDNFS
8501MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted
Days
per Audit
Three Years and Older Full-time-plus
Three Years and Older Full-time
Three Years and Older Three-quarters-time
Three Years and Older One-half-time
Exceptional Needs Full-time-plus
Exceptional Needs Full-time
Exceptional Needs Three-quarters-time
Exceptional Needs One-half-time
Limited and Non-English Proficient Full-time-plus
Limited and Non-English Proficient Full-time
Limited and Non-English Proficient Three-quarters-time
Limited and Non-English Proficient One-half-time
Audit Report Page
A U D 8501MHCS Page 2 of 12 Contract Number
Full Name of Contractor
Section 1 - Days of Enrollment Certified Children in Classrooms with Mental Health Consultation Services Recipient(s) (continued) Enrollment Category
Column A
Cumulative
CDNFS
8501MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted
Days
per Audit
At Risk of Abuse or Neglect Full-time-plus
At Risk of Abuse or Neglect Full-time
At Risk of Abuse or Neglect Three-quarters-time
At Risk of Abuse or Neglect One-half-time
Severely Disabled Full-time-plus
Severely Disabled Full-time
Severely Disabled Three-quarters-time
Severely Disabled One-half-time
TOTAL CERTIFIED DAYS OF ENROLLMENT
WITH MENTAL HEALTH CONSULTATION SERVICES RECIPIENT(S)
DAYS OF OPERATION
DAYS OF ATTENDANCE
NO MENTAL HEALTH CONSULTATION SERVICES RECIPIENT NON-CERTIFIED CHILDREN Check this box (omit pages 3 and 4) and continue to Certified Children Section on page 5.
Audit Report Page
A U D 8501MHCS Page 3 of 12 Contract Number
Full Name of Contractor
Section 2 - Days of Enrollment Non-Certified Children in Classrooms with Mental Health Consultation Services Recipient(s) Enrollment Category
Column A
Cumulative
CDNFS
8501MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted
Days
per Audit
Toddlers (18 up to 36 months) Full-time-plus
Toddlers (18 up to 36 months) Full-time
Toddlers (18 up to 36 months) Three-quarters-time
Toddlers (18 up to 36 months) One-half-time
Three Years and Older Full-time-plus
Three Years and Older Full-time
Three Years and Older Three-quarters-time
Three Years and Older One-half-time
Exceptional Needs Full-time-plus
Exceptional Needs Full-time
Exceptional Needs Three-quarters-time
Exceptional Needs One-half-time
Audit Report Page
A U D 8501MHCS Page 4 of 12 Contract Number
Full Name of Contractor
Section 2 - Days of Enrollment Non-Certified Children in Classrooms with Mental Health Consultation Services Recipient(s) (continued)
Enrollment Category
Column A
Cumulative
CDNFS
8501MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted
Days
per Audit
Limited and Non-English Proficient Full-time-plus
Limited and Non-English Proficient Full-time
Limited and Non-English Proficient Three-quarters-time
Limited and Non-English Proficient One-half-time
At Risk of Abuse or Neglect Full-time-plus
At Risk of Abuse or Neglect Full-time
At Risk of Abuse or Neglect Three-quarters-time
At Risk of Abuse or Neglect One-half-time
Severely Disabled Full-time-plus 2.3274
Severely Disabled Full-time 1.9800
Severely Disabled Three-quarters-time 1.4975
Severely Disabled One-half-time 1.2452
TOTAL NON-CERTIFIED DAYS OF ENROLLMENT
WITH MENTAL HEALTH CONSULTATION SERVICES RECIPIENT(S) N/A Audit Report Page
A U D 8501MHCS Page 5 of 12 Contract Number
Full Name of Contractor
Section 3 - Days of Enrollment Certified Children
Enrollment Category
Column A
Cumulative
CDNFS
8501MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted
Days
per Audit
Three Years and Older Full-time-plus
Three Years and Older Full-time
Three Years and Older Three-quarters-time
Three Years and Older One-half-time
Exceptional Needs Full-time-plus
Exceptional Needs Full-time
Exceptional Needs Three-quarters-time
Exceptional Needs One-half-time
Limited and Non-English Proficient Full-time-plus
Limited and Non-English Proficient Full-time
Limited and Non-English Proficient Three-quarters-time
Limited and Non-English Proficient One-half-time
Audit Report Page
A U D 8501MHCS Page 6 of 12 Contract Number
Full Name of Contractor
Section 3 - Days of Enrollment Certified Children (continued) Enrollment Category
Column A
Cumulative
CDNFS
8501MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted
Days
per Audit
At Risk of Abuse or Neglect Full-time-plus
At Risk of Abuse or Neglect Full-time
At Risk of Abuse or Neglect Three-quarters-time
At Risk of Abuse or Neglect One-half-time
Severely Disabled Full-time-plus
Severely Disabled Full-time
Severely Disabled Three-quarters-time
Severely Disabled One-half-time
TOTAL DAYS OF ENROLLMENT
DAYS OF OPERATION
DAYS OF ATTENDANCE
NO NON-CERTIFIED CHILDREN Check this box (omit pages 7 and 8) and continue to Revenue Section on page 9.
Audit Report Page
A U D 8501MHCS Page 7 of 12 Contract Number
Full Name of Contractor
Section 4 - Days of Enrollment Non-Certified Children
Enrollment Category
Column A
Cumulative
CDNFS
8501MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted
Days
per Audit
Toddlers (18 up to 36 months) Full-time-plus
Toddlers (18 up to 36 months) Full-time
Toddlers (18 up to 36 months) Three-quarters-time
Toddlers (18 up to 36 months) One-half-time
Three Years and Older Full-time-plus
Three Years and Older Full-time
Three Years and Older Three-quarters-time
Three Years and Older One-half-time
Exceptional Needs Full-time-plus
Exceptional Needs Full-time 1.5400
Exceptional Needs Three-quarters-time
Exceptional Needs One-half-time
Audit Report Page
A U D 8501MHCS Page 8 of 12 Contract Number
Full Name of Contractor
Section 4 - Days of Enrollment Non-Certified Children (continued) Enrollment Category
Column A
Cumulative
CDNFS
8501MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted
Days
per Audit
Limited and Non-English Proficient Full-time-plus
Limited and Non-English Proficient Full-time
Limited and Non-English Proficient Three-quarters-time
Limited and Non-English Proficient One-half-time
At Risk of Abuse or Neglect Full-time-plus
At Risk of Abuse or Neglect Full-time
At Risk of Abuse or Neglect Three-quarters-time
At Risk of Abuse or Neglect One-half-time
Severely Disabled Full-time-plus
Severely Disabled Full-time
Severely Disabled Three-quarters-time
Severely Disabled One-half-time
TOTAL NON-CERTIFIED DAYS OF ENROLLMENT
Audit Report Page
A U D 8501MHCS Page 9 of 12 Contract Number
Full Name of Contractor
Section 5 - Revenue
Revenue Category
Column A
Cumulative
CDNFS 8501MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Restricted Income - Child Nutrition Programs
Restricted Income - County Maintenance of Effort (EC Section 8279) Restricted Income - Other:
Restricted Income - Subtotal
Transfer from Reserve - General
Transfer from Reserve - Professional Development
Transfer from Reserve Total
Waived Family Fees for Certified Children (July - August) Family Fees Collected for Certified Children (September - June) Waived Family Fees for Certified Children (September - June) Family Fees (September - June) - Subtotal
Interest Earned on Child Development Apportionment Payments Unrestricted Income - Fees for Non-Certified Children
Unrestricted Income - Head Start
Unrestricted Income - Other:
TOTAL REVENUE
Comments:
Audit Report Page
A U D 8501MHCS Page 10 of 12 Contract Number
Full Name of Contractor
Section 6 - Reimbursable Expenses
Reimbursable Expenses Category
Column A
Cumulative
CDNFS 8501MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Direct Payments to Providers (FCCH only)
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 (program-related)
6500 Equipment Replacement (program-related)
Depreciation or Use Allowance
Start-up Expenses (service level exemption)
Budget Impasse Credit
Indirect Costs (include in Total Administrative Cost)
Non-Reimbursable (State use only)
Total Reimbursable Expenses
Total Administrative Cost (included in Section 6 above) Total Staff Training Cost (included in Section 6 above) Approved Indirect Cost Rate:
NO SUPPLEMENTAL REVENUE / EXPENSES Check this box and omit page 11.
Audit Report Page
A U D 8501MHCS Page 11 of 12 Contract Number
Full Name of Contractor
Section 7 - Supplemental Revenue
Supplemental Revenue Category
Column A
Cumulative
CDNFS 8501MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Enhancement Funding
Other:
Other:
Total Supplemental Revenue
Section 8 - Supplemental Expenses
Supplemental Expense Category
Column A
Cumulative
CDNFS 8501MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
1000 Certificated Salaries
2000 Classified Salaries
3000 Employee Benefits
4000 Books and Supplies
5000 Services and Other Operating Expenses
6000 Equipment / Capital Outlay
Depreciation or Use Allowance
Indirect Costs
Non-Reimbursable Supplemental Expenses
Total Supplemental Expenses
Audit Report Page
A U D 8501MHCS Page 12 of 12 Contract Number
Full Name of Contractor
Section 9 - Summary
Summary Category
Column A
Cumulative
CDNFS 8501MHCS
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Total Certified Days of Enrollment (including MHCS)
Days of Operation
Days of Attendance (including MHCS)
Restricted Program Income
Transfer from Reserve
Family Fees for Certified Children (September - June)
Interest Earned on Apportionment Payments
Direct Payments to Providers
Start-up Expenses (service level exemption)
Total Reimbursable Expenses
Total Administrative Cost
Total Staff Training Cost
Total Certified Adjusted Days of Enrollment Total Non-Certified Adjusted Days of Enrollment Independent auditor's assurances on agency's compliance with the contract funding terms and conditions and program requirements of the California Department of Education, Early Learning and Care Division:
Eligibility, enrollment and attendance records are being maintained as required (select YES or NO from the drop-down box):
Reimbursable expenses claimed on page 10 are eligible for reimbursement, reasonable, necessary, and adequately supported (select YES or NO from the drop-down box):
Include any comments in the comments box on page 9. If necessary, attach additional sheets to explain adjustments.
Audit Report Page
REVENUE
Federal Contracts $ 2,771,576
State Contracts 6,887,274
Local Contracts 1,654,207
Donations & Contributions 2,466,000
Client Fees 5,524
Endowment Fund 89,112
Loan Interest 132,684
Other Revenue 82,255
TOTAL REVENUE $ 14,088,632
OPERATING EXPENSES
Staffing Costs (including employee fringes) $ 11,213,435 Professional Fees 617,403
Program Services 441,204
Public Relations & Marketing 206,092
Staff Training & Recognition 145,367
Occupancy & Building 849,241
Food & Refreshment 375,817
Supplies & PPE 235,007
Computers & Copier Lease 74,248
Other Expenses 53,330
TOTAL EXPENSES $ 14,211,144
Net Surplus (Deficit) $ -122,512
PENINSULA FAMILY SERVICE
OPERATING BUDGET
FISCAL YEAR 21-22
FY22-23
REVENUE
Federal Contracts $ 2,792,573
State Contracts 7,705,545
Local Contracts 1,674,309
Donations & Contributions 2,658,000
Client Fees 8,122
Endowment Fund 93,567
Loan Interest 162,375
Other Revenue 80,212
TOTAL REVENUE $ 15,174,703
OPERATING EXPENSES
Staffing Costs (including employee fringes) $ 12,213,435 Professional Fees 648,273
Program Services 463,264
Public Relations & Marketing 216,397
Staff Training & Recognition 152,635
Occupancy & Building 891,703
Food & Refreshment 402,124
Supplies & PPE 184,312
Computers & Copier Lease 65,820
Other Expenses 56,700
TOTAL EXPENSES $ 15,294,663
Net Surplus (Deficit) $ -119,960
PENINSULA FAMILY SERVICE
OPERATING FORECAST
FISCAL YEAR 22-23
Peninsula Family Service
Mission: Peninsula Family Service strengthens our community by providing children, families, and older adults the support and tools to realize their full potential and lead healthy, stable lives.
Peninsula Volunteers, Inc͘
Employee Handbook
ϭϯ
emploLJmenƚ͘ Eiƚher LJoƵ or PVI maLJ ƚerminaƚe ƚhe emploLJmenƚ relaƚionƐhip aƚ anLJ ƚime͕ ǁiƚh or ǁiƚhoƵƚ adǀance noƚice and ǁiƚh or ǁiƚhoƵƚ caƵƐe͘ Noƚhing in ƚhiƐ policLJ alƚerƐ ͞aƚͲǁill͟ emploLJmenƚ͘ ϮϮ͘ CompanyͲSponsored Events
PVI maLJ ƐponƐor a ǀarieƚLJ of emploLJee acƚiǀiƚieƐ and eǀenƚƐ ƚhroƵghoƵƚ ƚhe LJear͘ If LJoƵ are a nonͲ edžempƚ emploLJee͕ LJoƵ ǁill noƚ be paid for ƚime Ɛpenƚ aƚ CompanLJͲƐponƐored eǀenƚƐ ƚhaƚ occƵr oƵƚƐide of LJoƵr normal office ǁorking hoƵrƐ ƵnleƐƐ LJoƵr aƚƚendance iƐ reqƵired͘ DƵring CompanLJͲƐponƐored eǀenƚƐ͕ food͕ alcoholic beǀerageƐ͕ and nonͲalcoholic beǀerageƐ maLJ be proǀided and͕ if Ɛo͕ are reƐƚricƚed ƚo ƚhe deƐignaƚed eǀenƚ ƚimeƐ and areaƐ͘ Alcohol conƐƵmpƚion ǁill noƚ be permiƚƚed on CompanLJ premiƐeƐ aƚ ƚimeƐ oƚher ƚhan dƵring CompanLJͲƐponƐored eǀenƚƐ and minorƐ ǁill neǀer be permiƚƚed ƚo conƐƵme alcohol͘ If LJoƵ chooƐe ƚo conƐƵme alcohol dƵring CompanLJͲ ƐponƐored eǀenƚƐ͕ iƚ iƐ LJoƵr reƐponƐibiliƚLJ ƚo moniƚor ƚhe amoƵnƚ conƐƵmed and ƚo behaǀe in a reƐponƐible and prƵdenƚ manner͘
PVI reƐerǀeƐ ƚhe righƚ ƚo refƵƐe ƚo Ɛerǀe or Ɛƚop Ɛerǀing alcoholic beǀerageƐ ƚo LJoƵ or anLJ aƚƚendee aƚ anLJ ƚime in iƚƐ diƐcreƚion aƚ CompanLJͲƐponƐored eǀenƚƐ and ǁill proǀide an indiǀidƵal ǁho haƐ conƐƵmed alcohol ǁiƚh arrangemenƚƐ for ƚranƐporƚaƚion if eiƚher reqƵeƐƚed bLJ ƚhe indiǀidƵal or deƚermined neceƐƐarLJ bLJ ƚhe CompanLJ͘
Ϯϯ͘ Confidential Information
In ƚhe coƵrƐe of doing ǁork͕ LJoƵ maLJ haǀe acceƐƐ ƚo confidenƚial informaƚion regarding PVI͕ iƚƐ ǀendorƐ͕ clienƚƐ͕ or perhapƐ eǀen colleagƵeƐ͘ YoƵ are reƐponƐible for ƐafegƵarding confidenƚial informaƚion obƚained in connecƚion ǁiƚh LJoƵr emploLJmenƚ͕ and are prohibiƚed from reǀealing or diƐcloƐing anLJ ƐƵch informaƚion ƵnleƐƐ iƚ iƐ neceƐƐarLJ ƚo do Ɛo in ƚhe performance of LJoƵr dƵƚieƐ͘ AcceƐƐ ƚo confidenƚial informaƚion ƐhoƵld onlLJ be granƚed on a ͞needͲƚoͲknoǁ͟ baƐiƐ and mƵƐƚ be aƵƚhorinjed bLJ LJoƵr manager͘ In addiƚion͕ LJoƵ maLJ noƚ ƵƐe PVI͛Ɛ confidenƚial informaƚion for LJoƵr oǁn benefiƚ or for ƚhe benefiƚ of anLJ ƚhird parƚLJ ǁiƚhoƵƚ ƚhe CompanLJ͛Ɛ edžpreƐƐ ǁriƚƚen conƐenƚ͘ AnLJ breach of ƚhiƐ policLJ ǁill noƚ be ƚoleraƚed and legal acƚion maLJ be ƚaken bLJ PVI͘ AƐ a condiƚion of emploLJmenƚ ǁiƚh ƚhe CompanLJ͕ LJoƵ maLJ be reqƵired ƚo edžecƵƚe a confidenƚialiƚLJ agreemenƚ Ɛeƚƚing forƚh LJoƵr obligaƚionƐ regarding confidenƚial informaƚion in greaƚer deƚail͘
Ϯϰ͘ Business Gifts and Ethics
In no eǀenƚ maLJ a gifƚ͕ graƚƵiƚLJ͕ or edžpenƐe paLJmenƚ inflƵence a bƵƐineƐƐ deciƐion͕ ƚranƐacƚion͕ or Ɛerǀice inǀolǀing PVI͘ EdžpenƐeƐ paid or edžƚended ƚo perƐonƐ ǁiƚh ǁhom ƚhe CompanLJ iƐ condƵcƚing bƵƐineƐƐ or conƐidering condƵcƚing bƵƐineƐƐ ƐhoƵld be diƐcƵƐƐed͕ in adǀance͕ ǁiƚh LJoƵr manager͘ Aƚ PVI͕ LJoƵ mƵƐƚ condƵcƚ LJoƵrƐelf in a manner ƚhaƚ doeƐ noƚ creaƚe a conflicƚ beƚǁeen LJoƵr inƚereƐƚƐ and ƚhoƐe of PVI͘ CircƵmƐƚanceƐ in ǁhich a conflicƚ of inƚereƐƚ ǁoƵld edžiƐƚ inclƵde͕ bƵƚ are noƚ limiƚed ƚo͕ ƐiƚƵaƚionƐ in ǁhich LJoƵ͗
Haǀe a financial or perƐonal inƚereƐƚ in a compeƚiƚor͕ ǀendor͕ or clienƚ of PVI or Ɛƚand ƚo benefiƚ from ƚhe ƐƵcceƐƐ of a compeƚiƚor͕ ǀendor͕ or clienƚ of PVI͖ or Peninsula Volunteers, Inc͘
Employee Handbook
ϭϰ
Will benefiƚ perƐonallLJ ;in ƚhe form of ͞kickbackƐ͕͟ gifƚƐ͕ or oƚherǁiƐeͿ from anLJ ƚranƐacƚion inǀolǀing PVI͘
YoƵ mƵƐƚ diƐcloƐe anLJ poƐƐible or apparenƚ conflicƚƐ of inƚereƐƚ ƚo PVI aƐ Ɛoon aƐ ƚheLJ ariƐe Ɛo ƚhaƚ appropriaƚe ƐƚepƐ maLJ be ƚaken ƚo preǀenƚ a poƚenƚial conflicƚ of inƚereƐƚ from becoming an acƚƵal conflicƚ of inƚereƐƚ͘
Ϯϱ͘ Termination of Employment
YoƵ maLJ ǀolƵnƚarilLJ ƚerminaƚe LJoƵr emploLJmenƚ bLJ reƐigning from LJoƵr poƐiƚion͘ AlƚhoƵgh noƚ reqƵired͕ PVI reqƵeƐƚƐ ƚhaƚ LJoƵ proǀide ƚǁo ǁeekƐ ǁriƚƚen noƚice of LJoƵr inƚenƚion ƚo leaǀe ƚhe CompanLJ͘ If LJoƵ fail ƚo appear for ǁork aƐ ƐchedƵled and do noƚ conƚacƚ ƚhe CompanLJ ƚo noƚifLJ iƚ of LJoƵr abƐence and edžplain ƚhe reaƐon for LJoƵr abƐence͕ PVI maLJ conƐider LJoƵ ƚo haǀe abandoned LJoƵr job͘
UnemploLJmenƚ CompenƐaƚion
Depending Ƶpon ƚhe circƵmƐƚanceƐ͕ LJoƵ maLJ be eligible for ƵnemploLJmenƚ compenƐaƚion paid bLJ ƚhe Ɛƚaƚe Ƶpon ƚerminaƚion of emploLJmenƚ ǁiƚh PVI͘ UnemploLJmenƚ inƐƵrance compenƐaƚion iƐ deƐigned ƚo proǀide eligible indiǀidƵalƐ ǁiƚh ƚemporarLJ income ǁhen ƚheLJ are oƵƚ of ǁork͘ For claimƐ ƚo be ǀalid͕ a perƐon mƵƐƚ haǀe a minimƵm amoƵnƚ of earningƐ deƚermined bLJ ƚhe Ɛƚaƚe and mƵƐƚ be ǁilling and able ƚo ǁork͘ Iƚ iƐ LJoƵr reƐponƐibiliƚLJ ƚo compleƚe and ƐƵbmiƚ ƚhe ƵnemploLJmenƚ form ƚo ƚhe applicable Ɛƚaƚe agencLJ͘