ACTION:
____________________________
Clerk/Secretary
Department: City Manager Item No: C5
Prepared by: Jonathan Lung, Homeless Services Program Manager Meeting Date: January 10, 2023 Approved by: Amanda Lee, Acting City Manager Agenda Location: Consent Calendar SUBJECT: SAFE PARKING PROGRAM OPERATOR SERVICES AGREEMENT RECOMMENDATION: Adopt City Council Resolution No. 2023- , approving an agreement with Jewish Family Service of San Diego, to provide Safe Parking Operator Services.
CORRELATION TO CITY COUNCIL GOALS: Homelessness and Housing.
PRIOR ACTION: On June 28, 2022, City Council discussed the Safe Parking Program Request for Proposals and provided direction to staff (No vote).
On April 26, 2022, City Council directed staff to develop an RFP for a safe parking program and to allocate up to $250,000 for the establishment of a safe parking site (Vote: 4-1, Ritter opposed).
On January 25, 2022, City Council directed staff to review safe camping and safe parking and bring back recommendations at a future City Council meeting (Vote: 4-1, Ritter opposed).
STATEMENT ON THE SUBJECT: On January 25, 2022, City Council directed staff to review safe parking and return with recommendations at a future City Council meeting. Following the direction, staff visited and met with safe parking providers and researched safe parking service options. On April 26, 2022, City Council directed staff to proceed with a Request for Proposals (RFP) to select a provider to develop a Safe Parking Program in Vista and on June 28, 2022, City Council approved the final RFP, which was issued on June 30, 2022. The Safe Parking Operator RFP is included in the proposed Safe Parking Agreement (Exhibit 2).
Two proposals were received in response to the RFP and based upon criteria identified in the RFP; including organizational capacity and experience, general program overview, and budget and cost efficiency, staff is recommending an agreement be entered into with Jewish Family Service of San Diego (JFS) to operate the Safe Parking Program. JFS’s proposal is also included in the proposed Safe Parking Agreement noted as Exhibit 2.
A final safe parking site location has not been identified; however, JFS the proposed agreement with JFS will be performed in two phases. Phase I will include site selection consultation services. At the conclusion of Phase I, a site will be selected and JFS will propose a budget (not to exceed $250,000) for Phase II services. Phase II services will include, but not be limited to, the cost for all labor, materials, and equipment to operate the safe parking program. Once the parties agree upon a budget for the Phase II services, the proposed agreement will be amended to incorporate the budget and any additional AGENDA
REPORT
CITY COUNCIL
COMMUNITY DEVELOPMENT COMMISSION
SUCCESSOR AGENCY
BUENA SANITATION DISTRICT
JOINT POWERS FINANCING AUTHORITY
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Approved above recommendation, adopted City Council Resolution No. 2023-2.
Vote: 5-0
MEETING DATE: January 10, 2023 PAGE 2
SAFE PARKING PROGRAM OPERATOR SERVICES AGREEMENT
particulars regarding the site location and Phase II services. The below implementation plan outlines the 12-week timeline for implementation.
Activity/Milestone Responsible Party Timeframe
Execute Contract with City of Vista City of Vista/JFS Administration Week 1 Execute Contract for Vista SPP Location City of Vista/JFS Administration/ Week 2 Property Owner
Begin Recruitment of New Staff or Identify JFS SPP Director/JFS HR Team Week 2 Staff to Redeploy
Begin Outreach to Partner Agencies JFS SPP Director&Program Week 3 Manager
Obtain Quotes for Fencing(if needed) JFS SPP Director Weeks 3-4 Obtain Quotes for Site Improvement
(trailer office space,restrooms,electricity, JFS SPP Director Weeks 3-4 Wi-Fi,as needed)
Security Assessment with Contracted JFS SPP Director/Advanced Security Week 3 Security Company Concepts
Community Engagement Meetings City of Vsta/JFS Administration& Weeks 3-6 SPP Staff
Begin P-og-am Promotion JFS SPP Director&Program Week 4 Manager/JFS Marketing Team
Site Improvements Based on Quotes JFS SPP Director/Contractors Weeks 4-10 Received and Security Assessment
Client Enrollment Begins JFS SPP Vista Staff Week 6 Develop Vista SPP Policies,Procedures,
and Other Documents Based on City City of Vista/JFS Administration& Weeks 6-10 Needs and Community Feedback SPP Staff
Fencing Completed Contractor Weeks 8-10
Solidify Reporting Requirements for Vista City of Vista/JFS SPP Director Weeks to-li SPP
SPP Vista Staff Hired and Begins JFS SPP Director/JFS HR Team Weeks 10-11 Onboarding
SPP Vista Opens to Participants
JFS SPP Vista Staff Week 12
(dependent on staffing)
The safe parking program services to be provided in Phase II include, but are not limited to:
• Capacity to provide a minimum of 10 parking spaces with a maximum of 25 parking spaces • Site management, including staffing for operations including case management and housing navigation services
• On-site restroom facilities that are ADA compliant • Handwashing station
• Adequate lighting and fencing to ensure participant safety and lot security • Seven days a week operation
• Pet-friendly environment that provides reasonable accommodation for certain types of pets and comfort animals
• Partnership and participation in community engagement meetings Additionally, the City received a $65,000 grant through the County of San Diego, Health and Human Services Agency, Department of Homeless Solutions & Equitable Communities for capital improvements related to the Safe Parking Program. Allocation of these funds will follow the signing of a Resolution accepting the grant funds, which will be brought back for Council approval at a future City Council meeting.
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MEETING DATE: January 10, 2023 PAGE 3
SAFE PARKING PROGRAM OPERATOR SERVICES AGREEMENT
FISCAL IMPACT: The direct fiscal impact associated with this item is $250,000. All funds are available from excess cannabis revenues allocated by Resolution No. 2022-188 in account 0010145.521010.YECR.
EXHIBITS:
1. City Council Resolution No. 2023- , approving an agreement with Jewish Family Service of San Diego, to provide Safe Parking Operator Services
2. Jewish Family Service of San Diego Contract
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RESOLUTION NO. 2023-
A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF
VISTA, CALIFORNIA, APPROVING AN AGREEMENT WITH JEWISH FAMILY
SERVICE OF SAN DIEGO TO PROVIDE SAFE PARKING OPERATOR
SERVICES
The City Council of the City of Vista does resolve as follows:
1. Findings. The City Council hereby finds and declares the following:
A. On June 30, 2022, a Request for Proposals (RFP) was issued for safe parking operator services.
B. Two proposals were submitted in response to the RFP and were evaluated based upon criteria identified in the RFP.
C. Staff recommend the selection of Jewish Family Service of San Diego as the preferred vendor to provide safe parking operator services.
2. Action.
A. The contract with Jewish Family Service of San Diego is approved, and the Mayor is authorized to execute the contract.
3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on January 10, 2023, by the following vote:
AYES:
NOES:
ABSTAIN:
JOHN FRANKLIN, MAYOR
APPROVED AS TO FORM: ATTEST:
WALTER CHUNG, CITY ATTORNEY KATHY VALDEZ, CITY CLERK By: By:
APPROVED
Amanda L.Guy
20230104092657
000292137 EXHIBIT 1
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CONTRACT FOR PROFESSIONAL SERVICES
SAFE PARKING OPERATOR
THIS "CONTRACT" is entered into by and between the "Parties" as of (Contract Date).
RECITALS
1. On June 29, 2022, a Request for Proposal (RFP) (Exhibit A) was issued for Safe Parking Operator services for the City of Vista; and
2. Two firms submitted proposals and based upon the review of each proposal and interviews with the top firm, Contractor was selected as the respondent who best met the evaluation criteria specified in the RFP and with whom City could negotiate an agreement.
NOW THEREFORE, in consideration of the mutual promises and covenants contained herein, the Parties agree:
1.0 THE "PARTIES"
The "City": The "Contractor"
CITY OF VISTA, a chartered municipal Jewish Family Service of San Diego, a corporation 501(c)(3) nonprofit
200 Civic Center Drive 8804 Balboa Avenue
Vista, CA 92084 San Diego, CA 92123
Working Contact: Jonathan Lung Contact: Ben Coyle, Senior Director of Billing Contact: Jonathan Lung Institutional Giving
2.0 BASIC TERMS
2.1 The "Project" for which the Services are required is described in Exhibit A.
2.2 Contractor has submitted to City a Proposal to perform the Services dated August 26, 2022 (Exhibit B).
2.3 The "Services" to be performed by Contractor will be phased (Phase I and Phase 11) and shall include all services outlined and described in this Contract and within Exhibit B.
2.4 Contractor shall perform the site selection consultation services (Phase 1) for a flat fee of$1 (Contract Ceiling Price). At the conclusion of Phase 1, Contractor shall propose a not-to-exceed budget for the Phase 11 services which will include, but not be limited to, the cost for all labor, materials, equipment, and material to perform the Phase II services in accordance with all applicable rules, regulations and laws. If the Parties agree to Contractor's proposed not- to-exceed budget, or successfully negotiate an alternative not-to-exceed budget amount, the Parties shall enter into an amendment to this Contract to increase the Contract Ceiling Price and undertake the Phase 11 services. Any costs incurred by Contractor in excess of the 00109981 11
EXHIBIT 2
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established Contract Ceiling Price shall be the sole responsibility of the Contractor, unless a Contract amendment is approved by the City.
2.5 Phase I Services and Obligations. Contractor's services in Phase I shall include the following:
2.5.1 Identify Safe Parking site location with City staff, and
2.5.2 Determine final program budget for Phase 11 services.
2.6 Phase II Services and Obligations. Contingent on City's approval of a not-to- exceed budget and associated Contract amendment for the Phase II services, Contractor's services in Phase II shall include those described in Exhibit B and as otherwise specified in the associated Contract amendment.
2.7 This Contract requires the payment of prevailing wages. As a condition precedent to the effectiveness of this Contract, the Contractor shall execute and deliver to City the Labor Law Compliance Form (Exhibit D).
3.0 CONTRACT TERM
3.1 This Contract shall take effect as of the Contract Date.
3.2 This Contract shall be in effect for 12 calendar months ("Term") from the Contract Date.
3.3 City or Contractor may terminate this Contract upon 30-days' written notice to the other party. In such event, or upon request of City, Contractor shall assemble all City documents in the Contractor's possession, put them in order for proper filing and closing, and deliver the documents to City. In the event of termination, Contractor shall be paid for work performed to the termination date. City shall make the final determination as to the portion of tasks completed and the compensation to be paid.
4.0 COMPENSATION
4.1 Contractor shall be paid a flat fee of$1 for Phase I services. City shall pay Contractor for the Phase II services on a time and materials rate as set forth in Exhibit B for the Services to be performed.
4.2 An invoice for payment shall be submitted in a form satisfactory to City. At a minimum, the invoice shall include: the purchase order number, the work order number, a description of the work performed, and a total amount.
4.3 Changes in, additions to, or deductions from the Services, including increases or decreases in the quantity of any item or portion of the Services, shall be set forth in a written change order executed by City and by the Contractor which shall specify:
4.3.1 The changes, additions, and deductions to be made.
4.3.2 The increase or decrease in compensation due the Contractor, if any.
4.3.3 Adjustment in the time of completion, if any.
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4.4 Contract Ceiling Price
4.4.1 In no event shall City be liable for paying more than the Contract Ceiling Price for Contractor's services rendered under this Contract.
4.4.2 If it becomes foreseeable that Contractor will need to perform services such that the cumulative total of costs to City will exceed the maximum permitted by this Contract, any such cost overrun will be handled pursuant to the contracts modifications procedure in Vista Municipal Code Chapter 3.08. If the maximum cost to City for this Contract is exceeded unexpectedly, payment shall be made as mutually agreeable and disputes shall be handled pursuant to this Contract, but work shall cease as soon as is reasonably feasible.
4.5 Except as provided in Exhibit B and as otherwise specified in any Contract amendment made in association with the Phase II services, Contractor shall not be reimbursed for any expenses incurred in rendering services under this Contract.
5.0 CONTRACT DOCUMENTS
The Contract comprises the following documents including all additions, deletions, modifications, and appendices and all addenda setting forth any modifications or interpretations of any these documents: Documents required under Exhibits A—E and the Standard Specifications (defined below).
6.0 ASSISTANCE BY CITY
All information, data, records, reports, and maps as are in possession of City and necessary for the carrying out of this work shall be available to Contractor without charge. City shall make available to Contractor members of its staff for consultation with Contractor in the performance of this Contract. City does not warrant that the information data, records, reports, and maps heretofore or to be provided to Contractor are complete or accurate and Contractor should satisfy itself as to accuracy and completeness. City and Contractor agree that City shall have no liability should any information, data, records reports, and maps be inaccurate, incomplete, or misleading.
7.0 STANDARD OF PERFORMANCE
7.1 Contractor represents and warrants that it has the training, qualifications, experience, and facilities necessary to properly perform the Services required under this Contract in a thorough, competent, and professional manner. At all times Contractor shall faithfully, competently and to the best of its ability, experience, and talent, perform all services described herein. In meeting its obligations under this Contract, Contractor shall employ, at a minimum, generally accepted standards and practices utilized by persons engaged in providing services similar to those required of Contractor under this Contract.
7.2 Contractor shall keep itself informed of and comply with all applicable federal, state, and local laws, statutes, codes, ordinances, regulations and rules in effect during the Term of this Contract. Contractor shall obtain any and all licenses, permits and authorizations necessary to perform the services set forth in this Contract, including any business licenses required by City. Neither City, nor any elected or appointed boards, officers, officials, oo l o9981 13
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employees, or agents of City, shall be liable, at law or in equity, as a result of any failure of Contractor to comply with this Section.
8.0 STANDARD SPECIFICATIONS AND STANDARD PLANS
8.1 Contingent upon the City approval of an associated Contract amendment, any public works construction completed as part of the Phase II services shall be subject to the City's Standard Specifications and Standard Plans.
8.2 Except as otherwise provided, whenever reference is made to "Standard Specifications", it shall mean:
Standard Specifications for Public Works Construction, most current edition and supplement, as last amended, with Regional Supplements, written and promulgated by Southern California Chapter, American Public Works Association, and Southern California District, Associated General Contractors of California, Joint Cooperative Committee ("Greenbook") and the City of Vista Special Provisions to the Greenbook.
8.3 Except as otherwise provided, whenever reference is made to "Standard Plans", it shall mean:
San Diego Area Regional Standard Drawings, and City of Vista Standard Drawings, latest edition, unless otherwise noted.
9.0 SUPPLEMENTARY DEFINITIONS
In addition to or in lieu of the terms and definitions specified in Section 1-2 of the Standard Specifications, wherever the following terms and definitions are used, the intent and meaning shall be as follows:
Cam: The City of Vista.
Board: The City Council of the City of Vista.
Drawings or Plans: All drawings, plans, maps, profiles, and diagrams delineating the work on the Services.
10.0 CONTRACTOR'S STATUS; CONTRACTOR'S EMPLOYEES
10.1 Contractor shall perform the services provided for herein in Contractor's own way as an independent contractor and in pursuit of Contractor's independent calling. Contractor is not to be considered an employee of City, nor shall any employees of Contractor be considered employees of City, for any purpose. Contractor shall be under the direction and control of City staff only as to the results to be accomplished. This Contract is not intended to create the relationship of partnership, joint venture, or association between City and Contractor.
10.2 Contractor represents and warrants that all design professional services shall be provided by a person or persons duly licensed by the State of California to provide the type of services described in Exhibit A.
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10.3 Neither Contractor, nor any of Contractor's officers, employees, or agents, shall obtain any rights to retirement, health care or any other benefits which may otherwise accrue to City's employees. Contractor expressly waives any claim Contractor may have to any such rights.
10.4 Contractor is aware of the requirements of the Immigration Reform and Control Act of 1986 and shall comply with those requirements, including, but not limited to, verifying the eligibility for employment of all of Contractor's officers, employees, agents, and subcontractors that are included in this Contract.
10.5 The payment made to Contractor pursuant to this Contract shall be the full and complete compensation to which Contractor and Contractor's officers, employees, agents, and subcontractors are entitled for performance of any work under this contract. Neither Contractor nor Contractor's officers or employees are entitled to any salary or wages, or retirement, health, leave or other fringe benefits applicable to employees of the City. City will not make any federal or state tax withholdings on behalf of Contractor. City shall not be required to pay any workers' compensation insurance on behalf of Contractor.
10.6 Contractor agrees to defend and indemnify City for any obligation, claim, suit or demand for tax, retirement contribution including any contribution to the Public Employees Retirement System (PERS), social security, salary or wages, overtime payment, or workers' compensation payment which City may be required to make on behalf of Contractor or any employee of Contractor, or any employee of Contractor construed to be an employee of City, for work done under this contract. This is a continuing obligation that survives the termination of this Contract.
11.0 CIVIL RIGHTS
11.1 Contractor agrees to comply with Title VII of the Civil Rights Act of 1964, as amended, the California Fair Employment Practices Act, the Americans with Disabilities Act of 1990, any other applicable federal and state laws and regulations hereinafter enacted.
11.2 Contractor shall not knowingly deny an opportunity or benefit, discriminate against or harass, any employee or applicant for employment on account of the person's race, color, ethnicity, national origin, ancestry, religion, creed, veteran status, physical disability, mental disability, medical condition, marital status, sex, sexual orientation, age, or other status protected from workplace discrimination by state or federal law.
11.3 Contractor shall not knowingly give preferential treatment to any applicant for employment on the basis of race, color, ethnicity, national origin, ancestry, religion, creed, physical disability, mental disability, medical condition, marital status, sex, or sexual orientation.
11.4 This section shall be interpreted in a manner that is consistent with the California and United States Constitutions and applicable state and federal statutes governing workplace discrimination. The terms used in this section shall have the same meaning as defined in state statutes governing the same subject matter.
11.5 Nothing in this section shall be interpreted as prohibiting bona fide occupational qualifications consistent with applicable state and federal law and reasonably necessary to the normal operation of Contractor. Nothing in this section shall be interpreted as prohibiting regulations and policies to prevent nepotism or conflicts of interest. 00109981 15
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11.6 Nothing in this Section shall be interpreted as prohibiting action taken to establish or maintain eligibility for any federal program, where ineligibility would result in a loss of federal funds to City.
11.7 To the fullest extent permitted by law and without limitation by the other provisions of this Contract relating to indemnification and insurance, Contractor shall also indemnify, defend and hold harmless City, and its directors, officers, employees and agents from and against all liability (including without limitation all claims, damages, penalties, fines, and judgments, associated investigation and administrative expenses, and defense costs, including but not limited to reasonable attorneys' fees, court costs, and costs of alternative dispute resolution) resulting from any claim of discrimination or harassment, including but not limited to sexual harassment, arising from the conduct of the Contractor or any of the Contractor's officers, employees, agents, licensees, or subcontractors. In the event of a discrimination or harassment complaint against any employee, agent, licensee or subcontractors of Contractor or its subcontractors, Contractor shall take immediate and appropriate action in response to such complaint, including, but not limited to termination or appropriate discipline of any responsible employee, agent, licensee or subcontractors. The provisions of this Section survive completion of the services or termination of the Contract.
12.0 CONTROL OF SERVICES
Each Party shall appoint a representative who shall have the authority to represent and act for that Party ("Representative"). Any written or verbal directions or requests of City's Representative delivered to the Contractor's Representative shall have the same force and effect as if delivered to the Contractor. The Contractor's Representative shall have the authority to sign any change order, coordinate the work of all subcontractors and make other decisions pertaining to the Contract.
13.0 ASSIGNMENT AND SUBCONSULTING
13.1 Neither this Contract nor any interest herein may be transferred, assigned, conveyed, hypothecated, or encumbered voluntarily or by operation of law, whether for the benefit of creditors or otherwise, without the prior written approval of the City. Transfers restricted hereunder shall include the transfer to any person or group of persons acting in concert of more than twenty-five (25%) of the present ownership and/or control of Contractor, taking all transfers into account on a cumulative basis. In the event of any such unapproved transfer, including any bankruptcy proceeding, this Contract shall be void. No approved transfer shall release the Contractor or any surety of Contractor of any liability hereunder without the express consent of City.
13.2 Contractor shall be fully responsible to the City for any acts and omissions of Contractor's subcontractor, including persons either directly or indirectly employed by subcontractor, in the event Contractor subcontracts any of the work to be performed under this contract. Contractor's responsibility under this paragraph shall be identical to Contractor's liability for acts and omissions of Contractor and employees of the Contractor. Nothing contained in this Contract shall create any contractual relationship between City and any subcontractor of Contractor, but Contractor shall bind every subcontractor and every subcontractor of a subcontractor by the terms of this contract applicable to Contractor's work, unless such change, omission, or addition is approved in advance in writing by the City 00109981 16
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Manager or the City Manager's designee. All subcontractors are subject to the prior written review and approval of the City Manager or the City Manager's designee.
14.0 LICENSES
If a license of any kind, which term is intended to include evidence of registration, is required of Contractor, its employees, agents, or subcontractors by federal, state, or local law, Contractor warrants that such license has been obtained, is valid and in good standing, and that any required bond has been posted in accordance with all applicable laws and regulations.
15.0 FINANCIAL RECORDS
15.1 Contractor shall maintain any and all documents, ledgers, books of account, invoices, vouchers, canceled checks, or records demonstrating or relating to Contractor's performance of services pursuant to this Contract or evidencing or relating to expenditures and disbursements charged to City pursuant to this Contract. Any and all such documents or records shall be maintained in accordance with generally accepted accounting principles and shall be sufficiently complete and detailed so as to permit an accurate evaluation of the services provided by Contractor pursuant to this Contract. Any and all such documents or records shall be maintained for three years from the date of execution of this Contract and to the extent required by laws relating to audits of public agencies and their expenditures. It is expressly understood and agreed that the provisions of this Section will survive termination of this Contract.
15.2 Any and all records or documents required to be maintained pursuant to this Section shall be made available for inspection, audit and copying, at any time during regular business hours, upon request by City or its designated representative. Copies of such documents or records shall be provided directly to the City for inspection, audit and copying when it is practical to do so; otherwise, unless an alternative is mutually agreed upon, such documents and records shall be made available at Contractor's address indicated for receipt of notices in this Contract or the primary location from which services are rendered, whichever is closer.
16.0 OWNERSHIP OF DOCUMENTS
Upon delivery, the work product, including without limitation, all original reports, writings, recordings, drawings, files, and detailed calculations developed under this contract are the property of City. Contractor agrees that all copyrights which arise from creation of the work pursuant to this contract shall be vested in City and waives and relinquishes all claims to copyright or other intellectual property rights in favor of City. City acknowledges that its use of the work product is limited to the purposes contemplated by the scope of Services and that Contractor makes no representation of the suitability of the work product for use in or application to circumstances not contemplated by the scope of Services.
17.0 CONFIDENTIALITY
17.1 Contractor shall treat all information obtained from City in the performance of this Contract as confidential and proprietary to City. Contractor shall treat all records and work product prepared or maintained by Contractor in the performance of this Contract as confidential.
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17.2 Contractor agrees that it will not use any information obtained as a consequence of the performance of work for any purpose other than fulfillment of Contractor's scope of Services. Contractor will not disclose any information prepared for City or obtained from City or obtained as a consequence of the performance of work to any person other than City, or its own employees, agents or subcontractors who have a need for the information for the performance of Services under this Contract unless such disclosure is specifically authorized in writing by City.
17.3 Contractor's obligations under this paragraph shall survive the termination of this Contract.
18.0 CONFLICT OF INTEREST REQUIREMENT
Contractor agrees that, to the extent applicable, it shall comply with and be bound by all laws and regulations deriving from the relationship of the Contractor to the City, including the Political Reform Act (Government Codes Section 87100 et seq.) Chapters 2.32 or 2.33 of the Vista Municipal Code, the Community Redevelopment Act (Health & Safety Code 33000 et seq.) and all regulations promulgated thereunder (collectively "Conflict Laws"). As a condition precedent to the formation of this Contract, Contractor warrants and covenants that it is adequately informed regarding the obligations and duties imposed by the Conflict Laws and that to the best of Contractor's knowledge and belief, there exists no conflict of interest (under the laws) that would disqualify the Contractor from participation in any decisions arising out of the performance of this Contract. Prior to commencement of any work in the performance of this Contract, Contractor shall comply with any applicable requirements of Chapter 2.32 of the Vista Municipal Code, including any requirement to file a financial disclosure statement with the City Clerk.
Contractor further agrees that no employee, agent, or subcontractor for Contractor shall perform any work for the City pursuant to this Contract which will violate the Conflict Laws.
19.0 PROHIBITION OF FINANCIAL INTEREST BY CITY OFFICIAL Contractor warrants and covenants to City that no City Official has or will have any current or future financial interest in this Contract as of the date approved, nor shall Contractor promise, offer, or enter into any written, oral or implied Contract, to provide any financial interest or remuneration of any kind or manner to any City official with respect to this Contract. For purposes of this Section, the term "City Official" shall mean and include any elected or appointed officer of City, any employee of City, or any spouse or financial dependent of a City official or employee. A violation of this provision shall render this Contract null and void and Contractor shall be subject to restitution of all fees or money paid or earned under this Contract.
20.0 INDEMNIFICATION
Contractor shall defend, indemnify and hold City and its officers, officials, employees, and volunteers harmless against any and all liability, loss, damage, fine, penalty, expense, claim or cost (including without limitation costs and fees of litigation) of every nature (collectively, "Liability") arising out of or in connection with this Contract or its performance, including defects in design, except: (1) Liability caused by City's sole negligence or willful misconduct; or (2) for Liability caused by City's active negligence, in which case the indemnity received by City shall be reduced by the amount: (i) that City's active negligence contributed to the Liability on a comparative basis; or (ii) such other amount as may be required by law ("Duty of Indemnification").
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21.0 INSURANCE AND BONDS
Contractor shall comply with the insurance and bonds provisions set forth in Exhibit C. The required bond(s) shall be submitted to the City prior to commencement of Phase II services.
22.0 SERVICE OF NOTICE
22.1 Any notice, which either Party may desire to give to the other Party, must be in writing and may be given by personal delivery to the Party's Representative or by overnight courier service to the Party's address set forth in Section 1.0. Notice may also be given by mailing it by registered or certified mail, return receipt requested, to the other Party at the address set forth in Section 1.0. Any notice given by mail will be deemed given 48 hours after such notice is deposited in the United States mail, addressed as provided with postage fully prepaid.
22.2 A Party may change its address by giving notice as provided above, and the changed address shall thereafter be deemed to be the address set forth in Section 1.0.
23.0 SPECIAL PROVISIONS
This Contract is subject to, and Contractor shall comply with, the special provisions referenced in Exhibit E, if any.
24.0 EXHIBITS
All documents referenced as exhibits in this Contract, or referenced in an exhibit to this Contract, are incorporated herein.
25.0 APPLICABLE LAW, VENUE
This Contract shall be construed and enforced under the laws of the State of California. If any action is commenced by any Party to this Contract, such action shall be filed in a court of competent jurisdiction within the County of San Diego, California.
26.0 PREVAILING WAGES
Pursuant to Section 1781 of the Labor Code, Contractor is advised that certain work contemplated in this contract may be subject to the payment of prevailing wages and all other requirements of the Prevailing Wage Law. The prevailing wage of each job classification may be found by inquiry with the California Department of Industrial Relations. Contractor shall comply with all laws related to the performance of public work including, but not limited to, the employment of apprentices pursuant to Section 1777.5 of the Labor Code, work day/week hours and overtime rates pursuant to Sections 1813 and 1815 of the Labor Code and the obligation set forth in Sections 1774-1776 of the Labor Code in regards to payment of prevailing wages and to provide the City and the Department of Industrial Relations certified payrolls when required. A certified copy of all payroll records relative to this project shall be submitted to the City along with the related invoice. Receipt of certified payroll records is a prerequisite to receiving payment.
No Contractor or sub-Contractor may be listed on a bid proposal for a public works project unless registered with the Department of Industrial Relations pursuant to Labor Code Section 1725.5. No Contractor or sub-Contractor may be awarded a contract for public work on a public 00109981 19
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works project unless registered with the Department of Industrial Relations pursuant to Labor Code Section 1725.5. All Contractors and sub-Contractors must furnish electronic certified payroll records to the Labor Commissioner. This requirement applies to all public works projects, whether new or ongoing. Contractor is further advised that any prevailing wage work contemplated herein is subject to compliance monitoring and enforcement by the Department of Industrial Relations.
27.0 COUNTERPARTS; ELECTRONIC SIGNATURES; ELECTRONIC DELIVERY This Contract may be executed in separate counterparts, none of which need contain the signatures of both Parties, and each of which, when so executed, shall be deemed an original and all together shall constitute and be one of the same instrument. The Parties agree that this Contract, whether executed by electronic signature, digital signature, or constituting a scanned or electronically reproduced copy or image of this Contract bearing the signatures of the Parties, will be deemed an original and will represent competent evidence of the execution, terms and existence of this Contract notwithstanding the failure or inability to produce an original executed Contract or counterpart thereof, and without the requirement that the unavailability of such original executed Contract or counterpart thereof first be proven. Further, the exchange of this entire executed Contract (and/or such exhibit(s) or document(s)) that is in photostatic or portable document format (.pdf) form by electronic mail or by another electronic means shall be considered original(s) and shall constitute effective execution and delivery of the original(s).
28.0 MODIFICATIONS
This Contract contains the entire agreement, between the Parties and supersedes all prior negotiations, discussions, obligations, and rights of the Parties in respect of each other regarding the subject matter of this Contract. There is no other written or oral understanding between the Parties. No modification, amendment or alteration of this Contract shall be valid unless it is in writing and signed by all Parties.
[Text and signatures continue on page 11.]
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29.0 EXECUTION
IN WITNESS WHEREOF; the Parties hereto have executed this Contract as of the Contract Date.
"City" "Contractor"
CITY OF VISTA, a chartered municipal Jewish Family Service of San Diego, a corporation 501(c)(3) nonprofit
By:
JOHN FRANKLIN, MAYOR By:
ATTEST:
KATHY VALDEZ, CITY CLERK Name/Title
By:
By:
APPROVED AS TO FORM:
WALTER CHUNG, CITY ATTORNEY
Name/Title
By:
RISK MANAGEMENT REVIEW:
DOLORES GASCON, RISK MANAGER
By:
APPROVED
Amanda L.Guy
20230103155549
00109981 1
01/10/2023 C5 Page 15 of 103
EXHIBIT A
REQUEST FOR PROPOSALS
00109981 1 Exhibit A
01/10/2023 C5 Page 16 of 103
CITY OF -VISTA
REQUEST FOR PROPOSALS
FOR
SAFE PARKING OPERATOR
Applications Available June 30, 2022
Applications Due August 26, 2022
City of Vista
200 Civic Center Drive
Vista, CA 92084
I. INTRODUCTION
The City of Vista (City) is a charter city, incorporated in 1963, located seven miles from the ocean in northern San Diego County. Vista is approximately 19 square miles with a population of 98,381. On March 20, 2020, City Council adopted a Strategic Plan to Address Homelessness (Strategic Plan) that utilizes a three-pronged approach, blending services, resources, and enforcement to address the following primary goals: 1) Prevent Homelessness; 2) Improve Quality of Life; and 3) Reduce Homelessness. The Strategic Plan can be found online at cityofvista.com/strategicplan. Since October 2020, the City Social Worker has collected local data on individuals experiencing homelessness in the City, and has identified 289 individuals experiencing homelessness from October 2020 to March 2022.
On April 26, 2022, the City Council directed staff to proceed with a Request for Proposals (RFP) to select a provider to develop a Safe Parking Program in the City. Currently, the only Safe Parking Program operating in North County San Diego is located in the City of Encinitas.
II. FUNDING
The City has set aside up to $250,000 for the operation of the Safe Parking Program. Funding for the Safe Parking Program will derive from the City's Housing Funds; however, the City will continue to seek other funding sources.
III. PROPOSED SCOPE OF WORK
In the City, there are a significant number of people who are living in their vehicles; however, the City does not permit overnight vehicle parking. As a result, individuals living in their vehicles must move repeatedly, or face the risk of citations and/or towing. The lack of safety and stability for individuals living in their vehicles hinders their path to self-sufficiency and housing. To help alleviate this issue, the City wishes to establish a City of Vista Safe Parking Program (Safe Parking Program) that allows for overnight parking at a specific location for individuals and/or families who currently dwell in their vehicles.
The scope of services set forth in this RFP represents an outline of the services that the City anticipates the successful proposer will perform, and is presented for the primary purpose of allowing the City to compare proposals. The precise scope of services to be incorporated into the Professional Services Agreement will be negotiated between the City and the successful proposer. The City requests that the proposer suggest changes to the scope of services (as a part of the proposal) in order to achieve a successful Safe Parking Program.
Site Location
The applicant must have an identified site within their proposal (proposer can proposal up to five locations for consideration; however, only one location will be selected). The location must be within City limits. Respondents may propose privately-owned sites where they have either ownership or operational agreements with the owners or public-owned sites. Examples of suitable sites for consideration include underutilized parking lots, covered storage areas, and vacant commercial spaces. At a minimum, all proposed sites must have either access to hook-ups for water, power, and sewage or space to bring in portable facilities. Currently, the City does not have specific zones that permit Safe Parking. Staff will work with the successful respondent in processing applications for a zone change.
2 Service Requirements for Safe Parking Operator
The City wants its Safe Parking Program to be a bridge to helping people find permanent housing.
Therefore, experienced service providers are needed to operate and manage a safe parking program for unsheltered individuals and/or families. Additionally, the operator must provide linkages to supportive services as clients work towards permanent housing goals. It is the respondents responsibility to thoroughly review this RFP before preparing a proposal to ensure that they have the ability to comply with the RFP and all of the program requirements.
The anticipated program requirements include:
• Capacity to provide a minimum of 10 parking spaces with a maximum of 25 parking spaces • Site management, including staffing for operations including case management and housing navigation services
• On-site restroom facilities that are ADA compliant (portable toilets acceptable) • Handwashing station (portable stations acceptable) • Well-lit grounds
• At least one parking space between each vehicle for privacy • Fencing or natural fencing
• Garbage collection
• Operate seven days a week
• Have suitable hours of operation (suggested hours of operation: 7pm to 7am) • Office space for onsite case management
• Use of the Coordinated Entry Referral System to facilitate placement and reporting through the Homeless Management Information System (HMIS)
• Coordination with the community to address issues that arise in nearby areas Additional Requirements:
• Safe parking site will have a secure, single point of entry for registered clients • Operators should be trauma informed and client focused with strong connectivity to health care services, behavioral health, income and benefit assistance, and re-housing services • Development of a "pet-friendly" environment that provides a reasonable accommodation for certain types of pets and comfort animals. This may include a limit on the total number of animals allowed on site and partnerships with animal service organizations • Partnership and participation in community engagement meetings • Track and measure program outcomes and uses data to improve performance.
Reporting
The agency will be required to submit quarterly and annual expenditure and performance reports on outputs and outcomes. In addition to utilizing HMIS, the funded agency will be required to report on the following metrics:
• Number of individuals/households assisted
• Composition and demographics of household(s)
• Number of parking spaces occupied per night
• Linkages to resources and exit outcomes
3 Target Population
Single adults, or families who are living in their vehicles or actively fleeing domestic violence, and have an operable vehicle. Clients are required to have a current and valid driver's license, vehicle insurance, and a registered, operating vehicle. Additionally, clients cannot be a registered sex offender or a felon with a history of violent crimes.
Eligible Costs
Eligible costs for the Safe Parking Program may include:
• Operating costs • Security
• Supportive services • Utilities
• Leasing /fees associated with space • Insurance • Minor site improvements and repairs • Materials and supplies • On-site sanitation facilities including • Program oversight portable restrooms and handwashing • Case management stations • Linkages to community resources
• Refuse collection Equipment and rentals
• General lot maintenance Site amenities
IV. PROPOSAL INSTRUCTIONS
All proposals must be submitted through the City's Electronic Bidding System, ProcureNow, ntips://secure.procurenow.com/portaiicityoivisiL, by the due date and time. Late proposals will not be considered.
Questions related to the proposal must be submitted through ProcureNow. Questions must be received by July 13, 2022. Answers will be uploaded to ProcureNow no later than 5:00 p.m. July 20, 2022.
The City reserves the right to reject any or all proposals received, any portion of any proposal, and to waive any irregularities or informalities in proposals or the RFP process.
A completed submittal will include the following documents.
Interest Letter In no more than four (4) pages, on your agency letterhead describe your organization, mission, history, objectives, programs and services, and any other pertinent organizational capacity information. Please include:
• Name, address, phone number and e-mail address of the person(s) who will be authorized to represent your agency
• The names of the key members of the Safe Parking Program team • Confirmation of review of insurance requirements and other forms that will be required under contract with the City
• Letter signed by an officer or director of the agency authorized to bind the organization to all comments made in the submission
Narrative Description (20-page limit) of the following:
A. Organizational Capacity and Experience:
• Experience: Describe your organization's experience overseeing a Safe Parking Program or similar program providing social services to the unsheltered population. Include number of years, population served, project scope, funding, partners, and number served by your program(s).
4 • Operational Capacity: Describe your organization's ability to operate a Safe Parking Program and your ability to fulfill the service needs described in Section II, Program Overview. Describe the basic organization and management structure of your agency, and any proposed partners or subcontractors.
• Data Management: Describe how your organization currently tracks and measures program outcomes and uses data to improve performance. Describe the organization's plan to track information for this program. Explain any current use of HMIS or the Coordinated Entry System. • Financial Capacity: Describe your organization's financial policies and include your organization's most recently filed annual audit and financial statement. Respondent must explain the system in place to manage financial accounting and ensure adequate oversight and management of fiscal systems.
• Safety: Describe your on-site safety and security plan addressing secured entrances, on-site security personnel, alarms, cameras, lighting, loitering policy, de-escalation policy, entrance and exit procedures, client storage, weapons on site, and procedure for contacting law enforcement.
B. General Program Overview: Provide a summary of the proposed services to be provided and how your organization supports strength-based supportive services. • Implementation Plan: Describe how your organization plans to implement and operate the Safe Parking Program. Describe the start-up process and any necessary work that is needed to engage partners, leverage services, and build relationships within the community, including conducting community engagement meetings.
• Operations: Describe key operating practices, including:
➢ Staffing plan
➢ Describe rules or codes of conduct for on-site guests or use of services. ➢ Detailed description of the services to be provided, including a description of any evidence-based/evidence-informed practices that will be implemented ➢ Number of available parking spaces
➢ Approximate number of people to be served nightly
➢ Program hours and days
➢ A description of how the Safe Parking Program will be promoted to clients • Safety: Provide a description of how your organization will develop policies and practices to ensure the safety and wellness of all guests and personnel, including management approach to rule violations.
• Outcomes: Describe how your work will support the goal of client stabilization and re-housing.
Describe how your efforts will support and improve an individual's health, income, and advancement towards housing placement and ongoing stability.
C. Budget and Cost Efficiency: Provide a comprehensive itemized budget proposal, which includes startup costs and ongoing operation costs. Include a detailed statement of hourly rates for all positions, full-time employees dedicated to the proposed program, subcontracting and consulting agreements, equipment and supplies, reimbursable expenses, in-kind contributions, other funding sources, etc. The budget should clearly explain all costs related to the services provided.
D. Site Location and Readiness: A responsive submission should include a description of the proposed site (up to five locations can be proposed;however, only one location will be selected), evidence of site control, and an overview of how the site location is suitable for project needs. Site visits will be arranged for all proposed locations as part of the review process. Please include in short format, the following information.
• Address or Parcel Number
• Current owner of record
• Letter of Intent to lease the property
• Plot map with all adjacent streets and parcels
5 • Plot map with proposed project siting, including access and exit points, and all relevant services • A narrative statement describing how the proposed location will accommodate requested services
V. Evaluation Criteria
Submissions shall be evaluated according to qualifications, approach, references, clarity of response, and cost. All responses should include evidence of their organization's approval to apply for this Request for Proposal ("RFP.") The following scoring system will be utilized:
A. Organizational Capacity and Experience 30 points B. General Program Overview 30 points
C. Budget and Cost Efficiency 20 points
D. Site Location and Readiness 20 points
otal 100 Points
The City reserves the right to amend, withdraw, and cancel this RFP. The City also reserves the right to reject all responses to this RFP at any time prior to agreement execution. Furthermore, the City reserves the right to request additional information about any and all respondents that, in City's opinion, is necessary to determine a respondent's competence, number of qualified employees, business organization, experience, and financial resources are adequate to perform the services. All responses shall be reviewed to verify that the respondent has met the minimum requirements as stated in this RFP. Reponses that have not followed the rules as set forth in this RFP, do not meet minimum content and quality standards, and/or do not provide references, will be rejected as nonresponsive. The City will act as the sole judge of the content of all proposals.
After responses have been evaluated, the highest-ranking respondent may be invited to participate in an interview with the City. If the City selects a respondent to move forward with creating the Safe Parking Program, that selected respondent shall enter into exclusive negotiations with the City to formalize the scope of services and compensation. If the City, in its sole determination, is unable to negotiate a fair and reasonable price or cannot reach agreement regarding the terms for the scope of services,then the City will have the right to end negotiations with that respondent and begin negotiations with the next resondent which best meets the needs of the City. This process will repeat until the City is able to negotiate a successful agreement with a respondent. 6 EXHIBIT B
CONTRACTOR'S PROPOSAL
00109981 1 Exhibit B
01/10/2023 C5 Page 23 of 103
Our Purpose Jewish Family Service partners ----AIA Jewish with people of all backgrounds _VA
to build stable and dignified lives. Famity Together,we create a stronger AVAV
and healthier community where everyone can thrive. service Moving Forward
Together
August 25, 2022
Chair
Emily Jennewein Amanda Lee, Assistant City Manager
1st Vice Chair City of Vista
Deborah Bucksbaum 200 Civic Center Drive
2nd Vice Chair Vista, CA 92084
Sean Joseph, PhD
Treasurer Re:Jewish Family Service of San Diego -Vista Safe Parking Proposal Sheldon Derezin
Secretary Dear Ms. Lee,
Jenny Meiselman, PhD
Advisory Officer Thank you for the opportunity to be taken into consideration as the operator for the Adam Welland City of Vista's Safe Parking Program.Jewish Family Service of San Diego (JFS) believes that everyone deserves the opportunity to reach their full potential. At any Directors age—and every stage of life—we're committed to meeting people where they are Jan Adler and empowering them with the resources and support they need to move forward.
Sarah Bakhiet
Li-Rong Lilly Cheng, PhD JFS has been providing housing support services in a variety of ways since its Congresswoman Susan Davis(Ret.) inception. JFS became involved with Safe Parking Program (SPP) activities in 2016 Theresa Dupuis before becoming a main operator in October 2017. From 2017 to 2020, the program Rockette Ewell grew from one to four lots, and 490 individuals served to 2,331 individuals served Kira Finkenberg annually.JFS currently operates four SPP lots; three in San Diego and one in Susanna Flaster
Encinitas.
Gary Frost
Every night at JFS's SPP lots, unsheltered San Diegans living out of their vehicles, Ryan Goldenhar many of whom are experiencing homelessness for the first time, are provided with a Rabbi Jason Nevarez welcoming environment, meaningful resources, and dignified support to help them Marie G. Raftery transition back into permanent housing. With holistic services focused on basic Brad Slavin needs assistance, resource connections to employment, family wellness, school Joel Smith success,financial education, credit repair, and housing, our goal is to create a Karin Toranto pathway out of homelessness while being a support to people where they are now.
Sid Voorakkara
In fiscal year 2021-2022,JFS's SPP lots served 864 households (1,117 individuals) Chief Executive Officer with 100%of households having a service/housing plan developed within one week Michael Hopkins, MSW of intake and 29% of households entering stable housing.
Mission
Jewish Family Service of San Diego (JFS) partners with people of all backgrounds to build stable and dignified lives.Together,we create a stronger and healthier community where everyone can thrive.
;OAN&IRWIN JACOBS CAMPUS I Turk Family Center
8804 Balboa Avenue,San Diego,California 92123 Phone(858)637-3000 Fax(858)637-3001 jfssd.org 01/10/2023 C5 Page 24 of 103
History
JFS was founded in 1918 by a collection of women's groups to combine their welfare activities into a single organization. Early on, their efforts were dedicated to welcoming new immigrants—those who came from the other side of the country, and those who were seeking refuge in the United States for the first time. Needs were mostly short-term and specific—a place to sleep, a warm meal, a clean shirt for a job interview.
Over the decades the San Diego population expanded rapidly, and JFS has evolved to address the immediate and long-term needs of diverse populations, including children, older adults, homeless individuals, low-income families, refugees, and asylum-seekers.Today,JFS offers a diverse portfolio of programs backed by dedicated volunteers and supporters.JFS remains committed to making a difference in people's lives and to helping individuals and families in crisis move forward, while developing innovative strategies to break cycles of poverty and strengthen the community.
Objectives
When people first contact JFS, it's often with an urgent need like food,transportation, housing, parenting support, or services for an aging loved one.JFS starts by helping people access the resources to stabilize their situation and then work together to create a plan.With an approach rooted in personal relationships and strong partnerships, JFS delivers services that foster the health, skills, confidence, and resilience of each person served. Over time, clients build a foundation of economic stability, personal wellbeing, and community connection that empower them to thrive.
• Economic stability: the ability to meet basic needs, obtain an education, secure steady employment, and plan for the future.
• Personal wellbeing:The health, skills, confidence, and resilience to overcome challenges and achieve future goals.
• Community connection:The opportunity to live engaged, socially, connected lives, and feel a part of a supportive community.
In fiscal year 2021-2022 JFS served over 71,000 individuals, creating significant positive change by improving food, housing, and financial security; improving access to services; improving social and community connections; serving the Jewish community; and "welcoming the stranger"with refugee resettlement, asylum seeker, and immigration services.
Fiscal year 2021-2022 agency impact highlights include:
• Improving food security by providing over 1.2 million meals to over 7,000 San Diegans. • Improving housing security by providing Safe Parking to 864 families with 29%of those families finding stable, secure homes. In Riverside County,JFS provided Permanent Supportive Housing to 224 individuals through our Desert Supportive Housing services.
• Improving the financial well-being, housing, and food security of over 815 households (impacting over 1,800 people and 736 children) by providing over$580,000 in financial assistance for housing, food, and transportation.
• Client surveys indicate, overall, 93% of our clients feel JFS services helped them feel more connected to the community and less isolated.
Programs and Services
JFS offers a full spectrum of integrated services through a holistic program delivery model that provides emergency and supplemental food programs; comprehensive aging and wellness services (including transportation, home-delivered meals, and Alzheimer's and related dementia support services); mental 01/10/2023 C5 Page 25 of 103
health counseling; patient advocacy; parent education and support; navigation and housing resources for the homeless; refugee and immigration services; case management; domestic violence services; poverty alleviation programs; and crisis intervention. Most services are available free of cost, and while some have sliding scale fees, no one is denied service for inability to pay.
Organizational Capacity
JFS has extensive experience working in San Diego County and continues to be a trusted community resource for individuals and families working to build better lives.A Live Well San Diego partner,JFS is unique among local service providers in the wide array of integrated services it provides.Through JFS's experience working with agencies at the city, county, regional, state, and federal levels of government, comes a deep knowledge of working with local government agencies to effectively communicate, collaborate, and design programs and provide high-quality services.
As previously noted,JFS has operated a Safe Parking Program for over five years and currently operates four lots in the County of San Diego.JFS's extensive experience in providing the SPP has allowed it to develop best practices and ameliorate and adapt the program over time to better serve clients and the community.JFS has the established infrastructure and programming that will allow it to scale and adapt its current SPP model to provide services described in the City of Vista's request for proposal for a Safe Parking Operator. Additionally, JFS is a financially sound agency supported by a dedicated fundraising team that allows it to provide best value to local municipalities through public-private partnerships.
Authorized Representative
Point of Contact for Proposal
Ben Coyle, Senior Director of Institutional Giving
[email protected]
(858) 637-3370
Agency Authorized Signer
Michael Hopkins, Chief Executive Officer
[email protected]
(858) 637-3006
JFS Safe Parking Key Team Members
• Dana Toppel, Chief Operating Officer
• Chris Olsen, Chief of Staff
• Mike Phillips, Senior Director of Patient Advocacy and Housing Services • John Lowther, Director of Safe Parking
Insurance and Other Requirements
JFS has reviewed the insurance requirements and other forms required by the City of Vista provided in this RFP.
Thank you again for your time and consideration,
//A"&j 472--
Michael Hopkins, MSW
Chief Executive Officer
01/10/2023 C5 Page 26 of 103
Jewish Family Service of San Diego
City of Vista Safe Parking Operator
Due August 26,2022
A. Organizational Capacity and Experience
Experience
Jewish Family Service of San Diego (JFS) has been providing housing support services in a variety of ways since its inception.JFS became involved with the Safe Parking Program (SPP) in 2016, before operating its own lots in October 2017. From 2017 to 2020,the program expanded from one to four lots, and 490 individuals served to 2,331 individuals served annually. In fiscal year 2021-2022,JFS's SPP lots served 864 households (1,117 individuals) with 100%of households having a service/housing plan developed within one week of intake and 29%of households entering stable housing.JFS currently operates four SPP lots; three in San Diego and one in Encinitas.The lots serve residents from all over San Diego County,the Encinitas lot was created to better serve North County residents. For each lot,JFS worked with the local community and stakeholders such as the San Diego Housing Commission, City of San Diego, City of Encinitas, and Regional Task Force on Homelessness to develop service goals, program rules, and best practices.
JFS's SPP serves individuals and families currently homeless and living in their vehicles. A three-year evaluation conducted by UC San Diego's Department of Urban Studies and Planning showed that 70 percent of program participants were experiencing homelessness for the first time; more than 25 percent of program participants are older than 60,with nearly half older than 50; 20 percent of participants are members of families with children; and a little more than 14 percent of clients are younger than 20.
JFS's SPP provides families and individuals experiencing homelessness with a safe and reliable place to park at night in conjunction with comprehensive, person-centered wraparound services. Within 72 hours of program entry, new participants meet with a Case Manager and complete a detailed assessment of participant needs, budget, and goals. Utilizing a Housing First model, SPP staff focus on helping participants overcome various barriers that keep them from obtaining permanent housing through assistance with benefits enrollment, budgeting, housing application fees,food assistance, employment development, emergency support, asset building, and accessing and completing forms.
While staying at one of JFS's SPP lots, clients have access to Wi-Fi, restroom facilities, handwashing stations, and hygiene supplies.JFS also provides financial assistance for security deposits, moving expenses, and other costs related to establishing safe, secure housing after leaving the program.
The program's holistic approach provides personalized one-on-one support for each individual or family to stabilize their situation and then develop an individualized plan with specific goals related to securing permanent housing. Once securely housed, SPP conducts follow-ups to mitigate concerns that may arise. If clients find themselves with unforeseen circumstances threatening their stable housing,JFS works with them to provide guidance and support as needed.
Through JFS's services, people are empowered with the resources and skills to acquire and maintain stable housing. Once enrolled in the SPP, clients also have access to other JFS programs. SPP clients most often receive additional support from JFS's nutrition services, domestic/family violence support services, and/or immigration services. SPP Case Managers work to provide these services for them or provide warm handoffs when necessary to reduce the emotional toll on SPP clients from having to confide in another JFS staff member.To further reduce the burden on clients,whenever possible SPP Case Managers provide these services during SPP hours so that clients do not have to make an additional trip to JFS's main campus or other office which requires gas money or interferes with their work schedules.
01/10/2023 C5 Page 27 pfe 19,3
Jewish Family Service of San Diego
City of Vista Safe Parking Operator
Due August 26,2022
JFS's SPP lots operate from 6:00 pm to 7:00 am, seven days per week. Clients are assigned to their lot based on vehicle type and family size. On June 27, 2022,the San Diego City Council approved extending operations at the Mission Valley lot that serves recreation and oversized vehicles to 24 hours, seven days a week.This will allow clients that meet certain criteria to stay at the lot during the day which reduces fuel and vehicle maintenance costs and increases opportunities to work with Case Managers.
JFS is coordinating the opening of these expanded services while ensuring quality and safety, the expected date of opening with extended operations is late summer or early fall 2022.
JFS's current SPP lots are funded through a variety of public and private sources.The lots currently operated by JFS are primarily funded by the City of San Diego (Community Development Block Grant and Homeless Housing Assistance and Prevention Grant funding),the Regional Task Force on the Homeless (Homeless Housing, Assistance and Prevention Grant funding), and the California Interagency Council on Homelessness (Family Homelessness Challenge Grant funding). Previous support has been provided by the San Diego Housing Commission. In all cases,JFS has successfully implemented the program while meeting required reporting and monitoring requirements.
Although none of the lots are fully funded by government contracts,JFS is dedicated to helping individuals in our community who are experiencing homelessness.JFS supplements current contract funding by pursuing additional donations from public and private funders, as well as individual donors.
Fundraising is led by a dedicated Advancement Division that includes Individual Giving, Planned Giving, Institutional Giving (grants), Marketing, and Volunteer Engagement. It is through this public-private funding model that JFS can deliver high-quality, impactful services while being good stewards of public funds.
If desired,the City of Vista can contact the Regional Task Force on the Homeless,the City of San Diego's Homelessness Strategies and Solutions Department, and the San Diego Housing Commission to inquire about JFS's performance and partnership in providing the SPP.
Regional Task Force on the Homeless
Contact: Lahela Mattox
Title: Chief Operations Officer
Phone: (916) 968-8443
Email: [email protected]
Homelessness Strategies and Solutions Department
Contact: Hafsa Kaka, MSW
Title: Director, Homelessness Strategies and Solutions, Office of Mayor Todd Gloria, City of San Diego
Phone: (619) 609-9752
Email: [email protected]
San Diego Housing Commission
Contact: Melissa Kolts
Title: Senior Homeless Programs Analyst, Homeless Housing Innovations Division Phone: 619-578-7548
Email: [email protected]
01/10/2023 C5 Page 28 of,19,3
Jewish Family Service of San Diego
City of Vista Safe Parking Operator
Due August 26,2022
Operational Capacity
JFS is a nonprofit 501(c)(3) organization with general management vested in an elected Board of Directors.The Board of Directors is responsible for establishing policy; electing directors and officers; appointing the Chief Executive Officer; setting salary ranges for all employees; approving the annual budget; approving committee recommendations; arranging for organization audits by an independent auditor; and raising funds, borrowing, or otherwise incurring indebtedness for the organization.
Committees of the Board focus on fiscal, governance, and programmatic matters.
JFS is led by a Chief Executive Officer and supported by a team of Chiefs that includes a Chief Operating Officer, Chief Financial Officer, and Chief Development Officer.The Chief Operating Officer provides overall leadership for JFS's impact-driven services with the vision of building a stronger, healthier, more resilient San Diego.The Chief Financial Officer oversees the fiscal integrity and compliance of JFS.The Chief Development Officer sets strategy for and oversees the work of JFS's Development, Institutional Giving, and Public Affairs teams, which secure funds to support JFS's annual operations.
As noted above,JFS has provided housing support services in a variety of forms since its inception. In addition to providing Permanent Supportive Housing and street outreach in Riverside County,JFS has operated a Safe Parking Program for over five years.JFS has the established infrastructure and programming that will allow it to scale and adapt its current SPP model to provide services described in the City of Vista's request for proposal for a Safe Parking Operator.JFS's SPP is overseen by a Director of Safe Parking and the department sits within the Patient Advocacy and Housing Services Division which is overseen by a Senior Director that reports to the Chief Operating Officer.JFS is not proposing any subcontractors to deliver the City of Vista's SPP.
Data Management
With JFS's extensive experience in working with government-funded programs comes a deep understanding of data collection, data use, and program evaluation.JFS utilizes a comprehensive client data software system, Efforts to Outcomes (ETO), and has a Community Impacts team that works closely with program staff to establish and track measurable program outcomes; produce reports related to client and program progress; and provide accurate and meaningful data to promote informed decision making.
All SPP clients are entered into San Diego County's housing management information system (HMIS) and more vulnerable clients are entered into the Coordinated Entry System (CES). SPP information is also entered into the Coordinated Information Exchange to improve care coordination.JFS has extensive experience entering individuals into the HMIS system and currently has six registered HMIS users on staff and will be adding additional users with the expansion of its Mission Valley SPP lot to 24 hours a day.JFS can provide proof of HMIS licensure and ensure staff are trained accordingly.
Financial Capacity
With an annual budget of over$86 million for its current fiscal year,JFS has decades of successful management of federal, state, and county grant contracts.JFS understands the importance of fiscal management, proper accounting processes, and budgetary controls.JFS's management staff has over 60 years of combined experience in administration, program development, and fiscal reporting; and supports daily program activities through fiscal oversight, management oversight, contract administration, and human resource development. For 14 years in a row,JFS has earned Charity Navigator's highest 4-star rating (something only 1%of nonprofits across the country can claim).The 01/10/2023 C5 Page 29 of,19-3
Jewish Family Service of San Diego
City of Vista Safe Parking Operator
Due August 26,2022
leading third-party independent evaluation of nonprofit organizations, this rating is a demonstration of fiscal responsibility and sound governance.
JFS prepares budgets for each program (cost center) before the beginning of each fiscal year and consolidates all budgets to ensure adequate funding. Where required by the grantor, costs related to different funding sources within programs are segregated. During the fiscal year, monthly program financial statements are printed, which include budget variance analysis.The Controller and program staff review financial reports monthly to ensure funding sources will continue to meet program needs throughout the year.Ad-hoc reports can be provided at any time upon request.
JFS maintains a centralized accounting system that segregates assets, funds, property, expenses, and revenues by program/project and by funding source (where required).JFS engages a licensed Certified Public Accountant to audit the organization's accounting records annually and has internal controls to ensure the safeguarding of assets in compliance with Generally Accepted Accounting Principles (GAAP) and applicable Office of Management and Budget's (OMB) Uniform Guidance (Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards)for Non-Profit Organizations.
Each entry into the JFS accounting system has a corresponding debit and credit and is recorded using the accrual basis of accounting for revenue and expenditures in accordance with GAAP.JFS has internal controls which ensure that all expenditures are authorized by both program and fiscal management staff.The Controller and Accounting Manager review the classification and documentation of all expenditures to ensure accuracy. Further,JFS requires that employees whose positions are allocated to different programs designate on their time sheets the number of hours allocated to each of their respective programs/cost centers,thus ensuring their time is billed accordingly.Timesheets are reviewed for accuracy and approved by the employee's supervisor each pay period.
Please see Attachment A and Attachment B for JFS's most recently filed annual audit and financial statement.
Sa et
The security of SPP participants and staff is of utmost importance to JFS.JFS utilizes contracted security or JFS staff at its lots to assist with participant check in and ensure the security of each lot.The utilization of JFS staff versus contracted security and the hours that staff or contracted security are onsite varies based on the unique needs of each SPP lot (e.g. whether the lot is fenced or not, location, and/or contract stipulations).
Each SPP lot has a single point of entry for registered participants and is well-lit to ensure visibility at all times. In the event of threatening behavior, aggressive and/or inappropriate behaviors against other participants,their vehicles, or staff by a participant or anyone entering or attempting to enter an SPP lot, staff, security, or participants have been instructed to call the police.
Participants are also provided with guidelines that set expectations for how they are to conduct themselves. Being under the influence or in possession of drugs and/or alcohol and posing firearms and/or other weapons is not allowed. Visitors are also not allowed. Please see Attachment C for an example of the guidelines presented to participants. All adult participants are screened for entry through the Megan's Law database and the National Sex Offender Registry. 01/10/2023 C5 Page 30 of,19-3
Jewish Family Service of San Diego
City of Vista Safe Parking Operator
Due August 26,2022
B.General Program Overview
If granted,JFS will provide the City of Vista with an SPP that acts as a bridge to helping people find permanent housing with supportive services that allow clients to work towards housing stability. The following sections outline how services will be provided and the anticipated outcomes.
Implementation Plan
Start-Up Process
The following chart outlines actions and an approximate timeline to create a fully functioning Vista SPP program.
Activity/Milestone Responsible Party Timeframe Execute Contract with City of Vista City of Vista/JFS Administration Week 1 Execute Contract for Vista SPP Location City of Vista/JFS Administration/ Week 2 Property Owner
Begin Recruitment of New Staff or Identify
JFS SPP Director/JFS HR Team Week 2
Staff to Redeploy
Begin Outreach to Partner Agencies JFS SPP Director& Program Week 3 Manager
Obtain Quotes for Fencing (if needed) JFS SPP Director Weeks 3-4 Obtain Quotes for Site Improvement
(trailer office space, restrooms, electricity, JFS SPP Director Weeks 3-4 Wi-Fi, as needed)
Security Assessment with Contracted JFS SPP Director/Advanced Security Week 3 Security Company Concepts
Community Engagement Meetings City of Vista/JFS Administration & Weeks 3- 6 SPP Staff
Begin Program Promotion JFS SPP Director& Program Week 4 Manager/JFS Marketing Team
Site Improvements Based on Quotes
JFS SPP Director/Contractors Weeks 4- 10
Received and Security Assessment
Client Enrollment Begins JFS SPP Vista Staff Week 6 Develop Vista SPP Policies, Procedures, City of Vista/JFS Administration & and Other Documents Based on City SPP Staff Weeks 6- 10 Needs and Community Feedback
Fencing Completed Contractor Weeks 8-10
Solidify Reporting Requirements for Vista
SPP City of Vista/JFS SPP Director Weeks 10- 11 SPP Vista Staff Hired and Begins JFS SPP Director/JFS HR Team Weeks 10- 11 Onboarding
SPP Vista Opens to Participants
JFS SPP Vista Staff Week 12
(dependent on staffing)
JFS anticipates having a staff member(Director, Senior Director, Manager, or if possible, a staff member that resides in Vista) present and on-call nearby during the first two weeks of operating the lot to monitor operations, make improvements and program adjustments as needed, and ensure participant and staff safety.
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If the program is staffed and the lot is ready prior to the estimated times provided,JFS will open the lot and begin providing services as soon as possible.
Partners& Leveraging Services
As an established social services provider,JFS has an extensive network of established community partnerships. In addition to those existing partnerships,JFS will work to develop a unique network of partners to support and promote the Vista SPP and its participants. Potential partners include Interfaith Community Services, North County Lifeline,Vista Community Clinic, 2-1-1 San Diego, and North County Philanthropy Council.The Director of Safe Parking and Safe Parking Manager will develop materials for the Vista SPP and engage local partners throughout the duration of the program.
As with the other SPP lots operated by JFS, other JFS programs and partnerships will be leveraged to benefit Vista SPP clients.JFS offers a full spectrum of integrated services through a holistic program delivery model and provides emergency and supplemental food programs; comprehensive aging and wellness services (including transportation, home-delivered meals, and Alzheimer's and related dementia support services ); mental health counseling; patient advocacy; parent education and support; case management and housing resources for the homeless; refugee and immigration services; case management; domestic violence services; poverty alleviation; and crisis intervention. As previously mentioned,JFS has found that outside of SPP case management and housing navigation services, participants primarily use JFS's nutrition services, domestic/family violence support services, and/or immigration services.
Relationships with the Community
JFS agrees to actively participate in community engagement meetings alongside the City of Vista.JFS has a long history of building positive rapport with the community, effectively addressing community concerns, and operating with transparency. When JFS established its North County San Diego SPP lot in the City of Encinitas, we actively engaged with the community at forums to address the community's concerns and as a result of these efforts created an SPP program tailored to the needs of the City of Encinitas.To show full transparency,two dedicated pages on the JFS website display utilization rates of the Encinitas SPP and a frequently asked questions document. Please see Attachment D for the Encinitas SPP frequently asked questions document. Encinitas utilization rates can be viewed here:
https://www.jfssd.org/our-services/adults-families/safe-parking-program/safe-parking-encinitas- re po rt/.
JFS is dedicated to working with the community transparently to address concerns and educate the community about how SPP works and will affect neighbors in the community, reduce stigma for the unhoused, and why the program is important.
Operations
Staffing plan
Outlined below are each of the roles that will support the Vista SPP. If funded,JFS plans to utilize the skills and expertise of existing staff and hire new staff to operate the program. Those marked with an asterisk will be hired specifically for the Vista SPP.Those without are existing JFS staff members who will have time allocated to the program.Time allocated to the Vista SPP and salaries are outlined in Section C Budget and Cost Efficiency.
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Senior Director of Patient Advocacy and Housing Services Responsible for the overall management of the Patient Advocacy Program, Safe Parking Program, and Riverside County Housing programs. Guides program oversight and direction. Ensures program goals and grant/funder requirements are met. Qualifications: Bachelor's Degree. Five to seven years of leadership. Experience with successful procurement and management of government contracts and fee- for-service programs. Experience implementing and overseeing best practice, evidence-based programs.
Director of Safe Parking
Provides program oversight and direction. Leads and directs the activities of the Safe Parking program staff, interns, and any department volunteers. Promotes integrated services focused on clients' strengths that include working across departments to support the long-term self-sufficiency of individuals and families. Conducts outreach to potential community partners and engages in meetings with the community. Qualifications: Demonstrated leadership ability and experience hiring, coaching, and developing staff; experience implementing case management and housing planning with the homeless population; and comfort and effectiveness working with multiple levels of staff and clients, often with some level of urgency.
Program Manager
Identifies service gaps/needs and collaborates with others to ensure coordination with the best resources to maximize client success; provides regular supervision to Safe Parking Case Managers; and monitors and supports the quality-of-service delivery and morale of case management staff. Conducts outreach to potential community partners and engages in meetings with the community. Qualifications:
At least one-year experience in a similar role working with housing/homelessness case management services, self-sufficiency services, or equivalent combination of training, education, and experience; experience working with persons in crisis, implementing brief interventions and researching for resources that address the impacts of poverty; and sensitivity to cultural differences present in the organizations/programs service population. Bachelor's Degree in Social Work or social service/health- related field is preferred, but not required.
Data Specialist
Enters data into HMIS, CES, and ETO databases and other data entry as required. Maintains data fidelity.
Qualifications: High school diploma and experience working with computers and software.
Program Coordinator
Manages and accurately tracks program volunteers and assists with program participant follow-up phone calls and documentation. Qualifications: Exceptional computer experience; bilingual and bicultural a plus; and sensitivity to cultural differences present in the organizations/programs service population.
Supervisor
Identifies service gaps/needs and collaborates with others to ensure coordination with the best resources to maximize client success; provides regular supervision to Safe Parking Case Managers; and monitors and supports the quality-of-service delivery and morale of case management staff.
Qualifications: At least one-year experience in a similar role working with housing/homelessness case management services, self-sufficiency services, or equivalent combination of training, education, and experience; experience working with persons in crisis, implementing brief interventions and researching for resources that address the impacts of poverty; and sensitivity to cultural differences present in the 01/10/2023 C5 Page 33 of,19-3
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organizations/programs service population. Bachelor's Degree in Social Work or social service/health- related field is preferred, but not required.
Shift Lead*
Identifies service gaps/needs and collaborates with others to ensure coordination with the best resources to maximize client success; provides regular supervision to Safe Parking Case Managers; and monitors and supports the quality-of-service delivery and morale of case management staff.
Qualifications: At least one-year experience in a similar role working with housing/homelessness case management services, self-sufficiency services, or equivalent combination of training, education, and experience; experience working with persons in crisis, implementing brief interventions and researching for resources that address the impacts of poverty; and sensitivity to cultural differences present in the organizations/programs service population. Bachelor's Degree in Social Work or social service/health- related field is preferred, but not required.
Case Managers(2)*
Conduct intake and assessments; develop service plans; and provide individualize resources and referrals to community programs to increase access to supportive services. Qualifications:At least one- year experience in a similar role working with housing/homelessness case management services, self- sufficiency services, or equivalent combination of training, education and experience; experience working with persons in crisis, implementing brief interventions and researching for resources that address the impacts of poverty; and sensitivity to cultural differences present in the organizations/programs service population.
Security
JFS will subcontract security services to be provided at the lot from the hours of 5:30 pm to 9:30 pm to secure the lots and assist with participant entry.JFS currently holds contracts with Advanced Security Concepts to provide security at its sites and anticipates using them for the Vista SPP if granted.
Client Code of Conduct
In conjunction with the City of Vista,JFS will create a client guidelines document specifically to meet the needs of the Vista SPP.The guidelines will include current procedures outlined in Attachment D, those outlined in the City of Vista's RFP for a Safe Parking Operator(e.g. clients cannot be a registered sex offender or a felon with a history of violent crimes), and any additional criteria identified while developing the program.
Description of Services
The following description outlines a Vista SPP program that meets the expectations set forth in the RFP and builds upon those requirements by providing additional services.These additional services have become a part of JFS's best practices for operating an SPP and include supports such as financial assistance for housing-related costs, nutrition assistance and donated meals, hygiene supplies, a 6:00 pm start time, and (once housed)follow-ups to mitigate future housing instability.
Safe Parking
JFS's Vista Safe Parking will provide clients with a safe and reliable place to park at night in conjunction with comprehensive, person-centered wraparound services. Within 72 hours of program entry, new participants will meet with a Case Manager and complete a detailed assessment of their needs, budget, and goals. Utilizing a Housing First model,the Vista SPP will focus on helping participants overcome various barriers that keep them from obtaining permanent housing through assistance with benefits 01/10/2023 C5 Page 34 of,19,3
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enrollment, budgeting, housing application fees, career coaching, and accessing and completing forms.
JFS will also provide financial assistance for security deposits, moving expenses, and other costs related to establishing safe, secure housing after leaving the program.
The Vista SPP will provide personalized one-on-one support for each individual or family to develop an individualized plan with specific goals related to securing permanent housing. Once securely housed,JFS will conduct follow-ups to mitigate concerns that may arise. If clients find themselves with unforeseen circumstances threatening their stable housing,JFS will work with them to provide guidance and support as needed.
In operating the SPP,JFS has learned how important it is to feel safe and protected and have the ability to take care of one's hygiene in comfortable facilities, and the huge impact it can have on a day at school, work, or in the community.The Vista SPP will provide ADA-compliant restroom facilities, handwashing stations, well-lit grounds, fencing/natural fencing,trash cans for disposing of garbage and garbage collection, hygiene supplies, and nutrition assistance.JFS will also work with its extensive network of volunteers and community groups to provide dinners for participants.JFS has found this to be an effective method to engage the community to understand the SPP while providing an extremely valuable resource to clients.
The goal of the Vista SPP will be to empower clients with the resources and skills to acquire and maintain stable housing.
Linkages to Supportive Services
The needs of program participants are determined by information they provide for the Common Assessment tool, which consists of the Vulnerability Index-Service Prioritization and Decision Assistance Tool (VI-SPDAT) and additional questions tailored to specific needs upon enrollment. Once enrolled in the Vista SPP, clients will have access to other JFS programs such as the JFS food pantry, domestic/family violence support services, and immigration services.Vista SPP Case Managers will work to provide these services directly to the clients or provide warm handoffs when necessary.JFS has found that this helps reduce the emotional toll on the client that comes when they must explain or confide to another staff member or service provider.To further reduce the burden on clients, whenever possible Vista SPP Case Managers will provide these services during SPP hours so that clients do not have to make an additional trip to JFS's main campus which requires gas money or can interfere with their work schedules.
In addition to access to other JFS services,Vista SPP Case Managers will link clients to other external service agencies for needed services and enroll clients in benefits (as applicable) such as social security and disability, CalFresh, health insurance, and/or veterans' benefits.
Trauma-Informed and Client Focused
As a comprehensive human service organization,JFS embraces a Person-Centered,Trauma-Informed (PCTI) approach.JFS does this by meeting people where they are, welcoming everyone with dignity compassion, and respect, and putting people and their wellbeing at the center of everything we do.JFS's work is guided by agency commitments and guiding Jewish values many of which reflect PCTI principles.
These include:
• Putting people first.
• Building strong relationships by being inclusive, collaborative, and transparent. • Responding nimbly by pivoting to react to the needs of the community and each other quickly and thoughtfully.
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• Justice/Tzedek—believing in the inherent dignity of the individual. • Acts of Loving Kindness/Gemilut Hasadim — believing our actions will lead to protecting and defending the most vulnerable.
JFS's approach to PCTI care includes:
• Creating a safe space for all who interact with agency staff and its physical environment. • Maintaining trust between staff, participants, board, and community. • Giving choices — allow participants to express their needs and opinions and choose how they want help.
• Working with clients will be based on their needs and interests, not what the staff thinks is needed.
• Empowering by educating and giving clients the tools to take control of areas of vulnerability Pet-Friendly Environment
JFS's Vista SPP will provide a pet-friendly environment and can assist clients in obtaining food for their pets through JFS's Hand Up Food Pantry if needed. Pets must be leashed or contained when outside of the client's vehicle.
Outcomes& Reporting
All clients will be entered into JFS's database ETO as well as San Diego County's HMIS and more vulnerable clients will be into the CES.JFS's Community Impacts team will work closely with Vista SPP program staff to track measurable program outcomes; produce reports related to client and program progress; and provide accurate and meaningful data to promote informed decision-making.
JFS will submit quarterly and annual expenditure and performance reports on outputs and outcomes including number of individuals/households assisted, composition and demographics of households, number of parking spaces occupied per night, linkages to resources, exit outcomes, and percent of clients developing a service/housing plan developed within one week of intake and positively exiting the Vista SPP. (A positive exit is defined as permanent housing, family reunification, medical placement, or a shelter.)JFS anticipates that 100%of Vista SPP participants will have a service/housing plan developed within one week of intake and 30%of exits will be positive program exits.
Parking Spaces Available
Dependent on the selection of the final lot location,JFS will provide a minimum of 10 parking spaces with a maximum of 25 parking spaces and at least one parking space between each vehicle for privacy.
Please see Section D. Site Location and Readiness for additional details regarding potential locations.
Guests Served Nightly
The number of guests served nightly will vary based upon the number of vehicles that can be accommodated by the chosen lot and family size/living arrangement. Participants come to JFS's SPP in a variety of circumstances-families with children, married couples, unmarried couples, and/or friends sharing a vehicle which causes the number of individuals to be served to vary.
Program Hours
JFS's Vista SPP will operate from 6:00 pm to 7:00 am, seven days per week.JFS is proposing a start time of 6:00 pm because this allows for clients to meet with Case Managers from 6:00 pm to 8:00 pm.
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towards attaining housing. Quiet hours begin at 8:00 pm to allow clients the time to settle into their vehicles and get adequate sleep as they must exit the lot by 7:00 am and some earlier due to work schedules.
Program Promotion
The Vista SPP will be promoted through a variety of avenues including (but not limited to):
• JFS's website and social media
• City of Vista's website and social media
• 2-1-1 San Diego
• North County Philanthropy Council
• City of Vista Law Enforcement
• Nonprofits and social service agencies located in Vista JFS will create outreach materials specifically tailored for the Vista SPP. Materials will include small fliers that can be handed out by law enforcement or other outreach teams.As overnight parking is not permitted,JFS has found that providing law enforcement with SPP fliers is an effective method of reaching potential participants.
Sa et
If granted,JFS will develop policies and practices, in conjunction with the City of Vista, to ensure the safety and wellness of all guests and personnel, including a management approach to rule violations.JFS will use its existing policies, outlined in section A. Organizational Capacity and Experience subsection Safety to create a policy tailored to meet the needs of the Vista community and ensure that clients are not registered sex offenders or a felon with a history of violent crimes.
Outcomes
JFS seeks to prevent homelessness by designing programs to support people at risk of homelessness through prevention and diversion services.The SPP intervenes when individuals have recently become homeless and are living in their cars.This is a crucial time where SPP interventions can stabilize individuals and families and divert them from the streets into stable housing.JFS's Vista SPP will help them maintain housing, identify alternative housing, or connect them with services and assistance to enroll in programs; reducing the burden on shelters and helping them return to permanent housing.JFS anticipates that 100%of Vista SPP participants will have a service/housing plan developed within one week of intake and 30%of exits will be positive program exits.A positive exit is defined as permanent housing,family reunification, medical placement, or a shelter.
An SPP operated by JFS will support client stabilization and re-housing by providing a holistic approach to housing services with a personalized one-on-one support for each individual or family and their unique circumstances.JFS's SPP provides more than just a safe place to park at night, it provides services such as assistance with benefits enrollment, budgeting, housing application fees, and accessing and completing forms. SPP clients know that even after they leave the SPP,they can always turn to JFS for assistance should they ever need it.
The impact of services provided by JFS's SPP can be seen in the experiences of the people it serves. 01/10/2023 C5 Page 37pof,19,3
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Terry's Start'
"Terry," in his late 50s, was employed as a live-in caregiver for over 10 years. He found himself living out of his vehicle when work in his field began to decline during the pandemic. A police officer noticed him staying at a rest stop and directed him to a JFS Safe Parking lot. "The Safe Parking program helps me plan my day and find a sense of stability and peace. It gives me a safe place during the pandemic, somewhere to shower, and is helping me to finalize my bankruptcy and workers compensation claim. Everyone needs stability in life, regardless of whether they're rich or poor.
There is a lot that 1 have overcome, and 1 hope that maintaining this mindset will help me to make a difference in the world."
Loretta's Story
"It had been 8 years in the making. 1 didn't feel scared. 1 just knew something better was out there, even if it meant sleeping on concrete."
"Loretta" left an abusive marriage to live in her car. She didn't want to burden her adult children, so she turned to the Safe Parking Program for help.To her surprise, she found more than a safe place—she found a community at our site on Aero Drive.
"I thought it was scary at first but it's not. I look forward to coming to it. We call it The Lot. We're really proud of it. We're the first ones to have gone through it. It's an amazing blessing." A year later, Loretta qualified for an apartment of her own. She's looking forward to having a space to decompress, returning to a regular church service, and signing up for a gym membership. With this new chapter on the horizon, she has nothing but gratitude for her experience at "The Lot." "1 never felt like a stranger or outcast.JFS treats us as equals. 1 know that if 1 have any issue,JFS will step up.
In addition to her new home, Loretta is taking control of her finances—something she wasn't able to do while living with her husband.
"My Housing Navigator connected me with a free finance class and a trolley pass to help me get there.
What JFS does is profound. If you go to all your appointments and persevere, amazing things happen." C. Budget and Cost Efficiency
JFS understands and acknowledges that the City of Vista has set aside up to$250,000 for the operation of its SPP.The budget presented exceeds the amount of funding available, however, it is representative of the costs needed to operate a safe,thorough, and effective program. If granted,JFS will fundraise to provide the additional costs to make the program operative and provide best value to the City of Vista.
Item Cost
Personnel
Senior Director of Patient Advocacy and Housing Services, 5% FTE, $61.50/hr $6,396.00 Director of Safe Parking, 11% FTE, $44.00/hr $9,152.00 Program Manager, 25% FTE, $38.46/hr $18,499.26 Data Specialist, 11% FTE, $24.96/hr $5,191.68
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Program Coordinator, 11% FTE, $23.80/hr $4,950.40 Supervisor, 59% FTE, $24.50/hr $28,028.00
Shift Lead, 59% FTE, $22.50/hr $25,740.00
Case Manager, 59% FTE, $21.50/hr $24,596.00 Case Manager, 59% FTE, $21.50/hr $24,596.00 Benefits $52,953.80
Total Personnel: $200,103.14
Operating Expenses
Mileage (SPP Leadership to drive between Vista and Main Office) $1,000.00 Client Financial Assistance (vehicle repair, security deposits,first month's rent, etc.) $30,000.00 Office Space (Trailer rental) $5,000.00
Restroom rentals and daily servicing(2 ADA units and 2 standard with 2 handwashing $100,000.00
stations)
Security(4hrs/day 5:30pm -9:30pm during participant entry) $45,000.00 Laptops for Vista SPP Staff* $8,000.00
HMIS/Clarity Licensure for Vista SPP Staff(start-up fees,training, licenses, and $2,000.00 monthly fees)
Office Supplies $2,000.00
Vista SPP Staff cellphones and Wi-Fi for both staff and participants $6,000.00 Fencing* (only if needed, depending on length $30,000-$60,000) $60,000.00 Shared Expenses (telephone, internet, utilities, occupancy, insurance, F&E, office supplies for staff working from JFS offices) $3,983.27 Total Operating Expenses: $262,983.27
Program Support Allocations (10%for administrative costs) $46,308.64 Total Program Expenses: $509,395.05
*Costs marked with an asterisk are start-up related costs and will only be incurred in year one.
D.Site Location and Readiness
JFS has conducted considerable due diligence in researching,touring, and reaching out to potential SPP sites.JFS administrative staff spent a significant amount of time identifying potential locations, reaching out to partners in the area, and creating a list of 11 possibly viable locations. From that list,four locations were deemed as most appropriate and were contacted regarding moving forward with the project. Below is a list of the locations identified,those marked with an asterisk were deemed as appropriate and contacted for further discussion.
• Superior Court North County and Annex Traffic Court on Melrose • Stiizy on the corner of Hacienda and La Tortuga
• Old/Closed Burlington Factory corner of Sycamore and Shadowridge • North Coast Church on N. Santa Fe Ave.
• United Methodist Church of Vista,490 Melrose Ave.Vista • San Diego County Public Defender's Office on La Tortuga Drive 01/10/2023 C5 Page 39,pf j Q
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• Old/Closed Vons on Civic Center Dr. and S. Santa Fe Dr. • Thriving Life Church, 560 S Melrose Dr,Vista, CA 92081* • North County Food Bank, 3030 Enterprise Court,Vista CA 92081* • Vista Community Clinic—Administrative & Program Offices, 465 La Tortuga Drive,Vista, CA 92081*
• Dr. Bronner's Magic Soaps, 1335 Park Center Dr a,Vista, CA 92081* For a variety of reasons, we are not yet able to secure from the locations we contacted a firm commitment or submit a letter of intent or other binding agreement for use of their site. We are continuing conversations with several potential partners. One challenge has been the lack of a budget allocation for rent. In our experience as a current SPP operator for the City of Encinitas and the City of San Diego, a best practice has been for the sponsoring government entity to identify a site or work with the operator to identify a site together. Specifically, municipally-owned sites have been the most successful new SPP ventures. Municipally-owned sites present a number of benefits: streamlined City permitting, willingness of the land owner to lease the land for as little as one dollar per year, and streamlined processes for necessary site improvements.
We are committed to operating a high-quality SPP operation and, if selected, would like to work with the City of Vista in a coordinated manner to identify a site together(including City-owned sites).Thank you for your time and consideration.
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Attachments
Attachment A:JFS Most Recent Audited Financial Statements Attachment B:JFS Recent Financial Statement
Attachment C:JFS Safe Parking Participant Guidelines
Attachment D: Encinitas Safe Parking Frequently Asked Questions 01/10/2023 C5 Page 41Po,.f,19-3
Attachment A:JFS Most Recent Audited Financial Statements Jewish Family Service of San Diego
Consolidated Financial Statements and Supplemental Information Years Ended June 30, 2021 and 2020
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Consolidated Financial Statements and Supplemental Information Years Ended June 30, 2021 and 2020
Table of Contents
Page
Independent Auditors' Report 1
Consolidated Financial Statements:
Consolidated Statements of Financial Position 3 Consolidated Statements of Activities 4
Consolidated Statements of Functional Expenses 6 Consolidated Statements of Cash Flows 8
Notes to Consolidated Financial Statements 9 Reports and Schedules Required by Uniform Guidance, Audits of States, Local Governments, and Nonprofit Organizations:
Independent Auditors' 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 32
Independent Auditors' Report on Compliance for Each Major Program and on Internal Control over Compliance Required by the Uniform Guidance 34 Schedule of Expenditures of Federal Awards 36
Notes to Schedule of Expenditures of Federal Awards 39 Schedule of Findings and Questioned Costs 40
Supplemental Information:
Consolidating Schedule of Financial Position 41 Consolidating Schedule of Activities 43
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Attachment A:JFS Most Recent Audited Financial Statements � Aldrich - Aldrich CPAs+Advisors LLP
7676 Hazard Center Drive,#1300
San Diego, California 92108
INDEPENDENT AUDITORS' REPORT
To the Board of Directors
Jewish Family Service of San Diego
San Diego, California
Report on the Consolidated Financial Statements
We have audited the accompanying consolidated financial statements of Jewish Family Service of San Diego (a nonprofit organization), which comprise the consolidated statements of financial position as of June 30, 2021 and 2020,the related consolidated statements of activities,functional expenses,and cash flows for the years then ended, and the related notes to the consolidated financial statements.
Management's Responsibility for the Consolidated 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.
Auditors' Responsibility
Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We conducted our audits 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. 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 auditors' judgment, including the assessment of the risks of material misstatement of the 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 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 Jewish Family Service of San Diego as of June 30, 2021 and 2020, and the changes in their net assets and their cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.
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Attachment A:JFS Most Recent Audited Financial Statements
INDEPENDENT AUDITORS' REPORT, CONTINUED
Other Information
Our audits were conducted for the purpose of forming an opinion on the consolidated financial statements as a whole.
The accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the consolidated financial statements.The consolidating statements of financial position and consolidating statements of activities are presented for purposes of additional analysis and are 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 15,2021 on our consideration of Jewish Family Service of San Diego's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of Jewish Family Service of San Diego'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 Jewish Family Service of San Diego's internal control over financial reporting and compliance.
Emphasis of Matter
As discussed in Note 2 to the consolidated financial statements, Jewish Family Service of San Diego adopted Accounting Standards Update(ASU) No. 2014-09, Revenue from Contracts with Customers (Topic 606) on July 1, 2020. Our opinion is not modified with respect to this matter.
A c�L wAG +,A&%� LLP
San Diego, California
December 15, 2021
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Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Consolidated Statements of Financial Position
June 30, 2021 and 2020
2021 2020
ASSETS
Cash $ 20,760,733 $ 11,540,492
Accounts Receivable, net of allowance for doubtful
accounts of$57,550 157,956 87,188
Contract Asset Vehicle Sales Receivables, net of allowance for doubtful accounts of$69,727 2,622,121 1,900,652 Grants and Contracts Receivable (Note 4) 8,612,096 4,837,442 Unconditional Promises to Give, net (Note 5) 3,396,804 5,614,787 Investments (Note 6) 16,150,848 11,148,558
Investment in KLA Holdings, LLC (Note 7) 77,494 69,733 Prepaid Expenses and Other Assets 1,904,390 913,822 Intangible Assets (Note 8) 1,045,674 1,236,174 Related Party Receivables 20,322 54,846
Land, Buildings, and Equipment, net (Note 9) 16,290,965 16,525,937 Beneficial Interests in Endowment Funds (Note 10) 10,848,105 8,759,423 Total Assets $ 81,887,508 $ 62,689,054
LIABILITIES AND NET ASSETS
Liabilities:
Accounts payable $ 3,404,360 $ 1,300,080 Line of credit 50,000 50,000
Accrued expenses 7,646,607 5,614,062
Related party note payable - 25,500
Unearned revenue 3,836,649 1,558,900
Notes payable (Note 11) 3,487,516 4,939,433
Deferred compensation (Note 12) 442,330 399,648 Total Liabilities 18,867,462 13,887,623
Net Assets:
Without donor restrictions:
Operating 39,220,084 26,743,035
Board designated 10,709,039 8,707,723
Total Without Donor Restrictions 49,929,123 35,450,758 With donor restrictions 13,090,923 13,350,673 Total Net Assets 63,020,046 48,801,431 Total Liabilities and Net Assets $ 81,887,508 $ 62,689,054 See dfflrd'N'N g Page .5� a�,notes to consolidated financial stateEgnts. e 46P Z 3 11 L.S
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Consolidated Statement of Activities
Year Ended June 30, 2021
Without Donor With Donor
Restrictions Restrictions Total
Support and Revenue:
Charitable vehicle sales and fees $ 29,574,442 $ - $ 29,574,442 Government contracts 21,236,898 - 21,236,898 Grants and contributions 11,468,190 1,840,295 13,308,485 Investment return 4,218,096 1,499,801 5,717,897 Program revenue 1,856,199 - 1,856,199 Paycheck Protection Program loan forgiveness 1,058,904 - 1,058,904 Fees and other revenue 213,948 - 213,948 Net assets released from restrictions 3,599,846 (3,599,846) - Total Support and Revenue 73,226,523 (259,750) 72,966,773 Expenses:
Program Services:
Aging with Dignity 8,220,895 - 8,220,895 Basic Needs and Stability 22,909,710 - 22,909,710 Community Connections 1,467,568 - 1,467,568 Vehicle donation 16,603,424 - 16,603,424 Total Program Services 49,201,597 - 49,201,597 Supporting Services:
General and administrative 4,569,450 - 4,569,450 Fundraising 4,977,111 - 4,977,111
Total Supporting Services 9,546,561 - 9,546,561 Total Expenses 58,748,158 - 58,748,158 Change in Net Assets 14,478,365 (259,750) 14,218,615 Net Assets, beginning 35,450,758 13,350,673 48,801,431 Net Assets, ending $ 49,929,123 $ 13,090,923 $ 63,020,046 Seedfflrrd'N'N g notes to consolidated financial stateEgnts. Page 47P..f219-3 4
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Consolidated Statement of Activities
Year Ended June 30, 2020
Without Donor With Donor
Restrictions Restrictions Total
Support and Revenue:
Charitable vehicle sales and fees $ 17,409,900 $ - $ 17,409,900 Government contracts 16,665,713 - 16,665,713 Grants and contributions 10,251,080 2,309,771 12,560,851 Program revenue 1,557,501 - 1,557,501 Investment return 434,593 5,030 439,623 Fees and other revenue 98,564 - 98,564 Net assets released from restrictions 3,193,237 (3,193,237) - Total Support and Revenue 49,610,588 (878,436) 48,732,152 Expenses:
Program Services:
Aging with Dignity 6,234,950 - 6,234,950 Basic Needs and Stability 18,981,276 - 18,981,276 Community Connections 1,493,022 - 1,493,022 Vehicle donation 11,479,062 - 11,479,062 Total Program Services 38,188,310 - 38,188,310 Supporting Services:
General and administrative 4,182,296 - 4,182,296 Fundraising 4,423,524 - 4,423,524
Total Supporting Services 8,605,820 - 8,605,820 Total Expenses 46,794,130 - 46,794,130 Change in Net Assets 2,816,458 (878,436) 1,938,022 Net Assets, beginning 32,634,300 14,229,109 46,863,409 Net Assets, ending $ 35,450,758 $ 13,350,673 $ 48,801,431 Seedfflydl&dpg notes to consolidated financial stateEgnts. Page 48P.Q.f2193 5
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Consolidated Statement of Functional Expenses
Year Ended June 30, 2021
Program Services Supporting Services
Aging Basic Needs Community Vehicle Total General and Total with Dignity and Stability Connections Donation Program Administrative Fundraising Expense Salaries and Related Expenses:
Salaries and wages $ 2,840,119 $ 8,253,800 $ 935,104 $ 5,198,833 $ 17,227,856 $ 2,435,782 $ 2,770,390 $ 22,434,028 Payroll taxes 226,433 655,320 74,181 379,842 1,335,776 187,960 208,961 1,732,697 Employee benefits 606,449 1,367,549 137,250 764,728 2,875,976 365,249 345,685 3,586,910 Total Salaries and Related Expenses 3,673,001 10,276,669 1,146,535 6,343,403 21,439,608 2,988,991 3,325,036 27,753,635 Nonsalary Related Expenses:
Advertising and promotion 16,578 25,175 3,542 453,241 498,536 7,459 143,333 649,328 Bad debts 168 - - - 168 - 4,000 4,168 Bank fees and payroll processing 6,036 7,965 670 197,382 212,053 137,775 36,495 386,323 Consultants - - - 190,811 190,811 25,020 50,218 266,049 Contributions 6,916 33,510 - 6,201 46,627 - 50 46,677 Depreciation and amortization 286,727 496,975 65,104 270,151 1,118,957 98,558 300,526 1,518,041 Emergency assistance 540,025 6,135,800 65,592 - 6,741,417 60 - 6,741,477 Equipment rental and expense 133,032 464,111 13,319 56,534 666,996 57,344 40,417 764,757 Fundraising - - - - - - 29,993 29,993 Holocaust home care 1,292,026 - - - 1,292,026 - - 1,292,026 Insurance 97,816 205,295 13,592 46,587 363,290 145,333 16,710 525,333 Interest expense - 1,901 - 7,554 9,455 - - 9,455 Legal,accounting and audit 4,000 29,411 - 30,628 64,039 207,660 20,977 292,676 Memberships/subscriptions 16,166 52,634 3,452 7,477 79,729 103,482 8,969 192,180 Miscellaneous 5,649 13,067 919 71,539 91,174 39,900 13,448 144,522 Office and computer supplies 40,961 113,289 59,953 141,974 356,177 104,517 135,975 596,669 Postage 5,353 37,311 1,663 38,902 83,229 7,282 22,123 112,634 Printing 5,730 31,778 674 9,433 47,615 1,785 59,710 109,110 Professional fees 278,650 704,740 30,407 1,086,156 2,099,953 225,245 484,464 2,809,662 Program expenses 1,435,061 694,792 2,048 4,244,474 6,376,375 128,210 960 6,505,545 Property and other taxes - 1,498 - 494,708 496,206 (286) 1,907 497,827 Rent 14,792 1,077,026 7,148 682,258 1,781,224 37,287 54,379 1,872,890 Repairs and maintenance 47,387 245,212 10,936 285,780 589,315 43,384 35,956 668,655 Staff development 6,581 98,923 1,691 25,528 132,723 34,842 43,110 210,675 Subcontractor fees 14,031 1,424,528 15,934 1,485,200 2,939,693 19,168 6,440 2,965,301 Telephone 136,908 370,833 18,014 285,954 811,709 131,636 95,163 1,038,508 Transportation service 93,529 71,832 - 5,325 170,686 935 1,441 173,062 Travel and entertainment 36,973 61,032 1,859 60,947 160,811 12,580 32,655 206,046 Utilities 26,799 234,403 4,516 75,277 340,995 11,283 12,656 364,934 Total Nonsalary Related Expenses 4,547,894 12,633,041 321,033 10,260,021 27,761,989 1,580,459 1,652,075 30,994,523 Total Functional Expenses $ 8,220,895 $ 22,909,710 $ 1,467,568 $ 16,603,424 $ 49,201,597 $ 4,569,450 $ 4,977,111 $ 58,748,158 Seedir,r`lp.an-v. ,notes to consolidated financial statements. C5 Page 49Pp ,Jd� 6
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Consolidated Statement of Functional Expenses
Year Ended June 30, 2020
Program Services Supporting Services
Aging Basic Needs Community Vehicle Total General and Total with Dignity and Stability Connections Donation Program Administrative Fundraising Expense Salaries and Related Expenses:
Salaries and wages $ 2,379,932 $ 7,509,332 $ 934,990 $ 3,879,851 $ 14,704,105 $ 2,351,753 $ 2,118,246 $ 19,174,104 Payroll taxes 191,424 601,636 72,654 312,114 1,177,828 180,963 158,993 1,517,784 Employee benefits 493,437 1,277,751 128,983 580,219 2,480,390 350,019 260,855 3,091,264 Total Salaries and Related Expenses 3,064,793 9,388,719 1,136,627 4,772,184 18,362,323 2,882,735 2,538,094 23,783,152 Nonsalary Related Expenses:
Advertising and promotion 11,850 7,030 12,526 403,584 434,990 6,877 176,551 618,418 Bad debts 1,706 - - - 1,706 - 76,073 77,779 Bank fees and payroll processing 10,252 10,289 700 91,262 112,503 116,521 38,678 267,702 Conferences and meetings - - - - - - 9,468 9,468 Consultants - - 166,387 166,387 29,132 45,021 240,540 Contributions 25,829 4,235 - 5,470 35,534 927 - 36,461 Depreciation and amortization 235,899 441,084 72,835 259,797 1,009,615 117,210 302,346 1,429,171 Emergency assistance 155,832 1,159,730 12,700 - 1,328,262 - - 1,328,262 Equipment rental and expense 72,736 381,907 21,456 25,589 501,688 48,747 29,458 579,893 Fundraising - - - - - 779 88,536 89,315 Holocaust home care 965,716 275 - - 965,991 - - 965,991 Insurance 52,788 113,083 8,539 30,105 204,515 224,400 7,754 436,669 Interest expense - 2,559 - 12,560 15,119 7,347 - 22,466 Legal,accounting and audit 8,603 25,277 820 24,892 59,592 129,617 4,336 193,545 Memberships and subscriptions 16,347 46,625 3,509 9,148 75,629 57,316 7,179 140,124 Miscellaneous 5,627 15,961 3,321 61,064 85,973 14,753 12,801 113,527 Office and computer supplies 35,531 133,537 60,006 99,405 328,479 39,358 133,993 501,830 Postage 4,559 45,809 1,144 31,715 83,227 6,935 21,818 111,980 Printing 17,541 31,004 3,720 3,977 56,242 1,953 66,260 124,455 Professional fees 329,392 708,600 64,775 796,137 1,898,904 267,470 502,759 2,669,133 Program expenses 754,494 558,164 11,215 2,613,629 3,937,502 665 2,124 3,940,291 Property and other taxes - 848 - 215,997 216,845 4,458 1,419 222,722 Rent 46,127 820,818 7,537 596,020 1,470,502 43,127 51,489 1,565,118 Repairs and maintenance 38,970 613,750 14,235 122,590 789,545 43,150 45,193 877,888 Staff development 7,842 47,972 1,197 11,022 68,033 24,768 37,227 130,028 Subcontractor fees 36,264 3,783,820 29,548 715,371 4,565,003 12,913 11,427 4,589,343 Telephone 100,747 217,059 15,095 224,154 557,055 56,316 76,184 689,555 Transportation service 142,122 64,819 17 7,920 214,878 1,825 2,223 218,926 Travel and entertainment 78,115 107,781 6,686 125,067 317,649 32,890 123,974 474,513 Utilities 15,268 250,521 4,814 54,016 324,619 10,107 11,139 345,865 Total Nonsalary Related Expenses 3,170,157 9,592,557 356,395 6,706,878 19,825,987 1,299,561 1,885,430 23,010,978 Total Functional Expenses $ 6,234,950 $ 18,981,276 $ 1,493,022 $ 11,479,062 $ 38,188,310 $ 4,182,296 $ 4,423,524 $ 46,794,130 Seedir,r`lp.an-v. ,notes to consolidated financial statements. 7 C5 2
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Consolidated Statements of Cash Flows
Years Ended June 30, 2021 and 2020
2021 2020
Cash Flows from Operating Activities:
Change in net assets $ 14,218,615 $ 1,938,023 Adjustments to reconcile change in net
assets to net cash provided by operating activities:
Depreciation and amortization 1,518,041 1,429,171 Bad debt allowance 4,168 77,779
Loss on disposal of property 15,922 5,817 Net unrealized (gain) loss on investments (4,392,424) 43,702 Contributions restricted to long-term purposes - (2,500) Forgiveness of Paycheck Protection Program loans (1,058,904) - Changes in operating assets and liabilities:
Accounts receivable, net (792,237) 207,738 Grants and contracts receivable (3,774,654) (456,467) Prepaid expenses and other assets (990,568) (112,007) Unconditional promises to give, net 2,213,815 533,969 Related party note receivable 34,524 (54,846) Accounts payable 2,104,280 (288,230)
Accrued expenses 2,032,545 1,548,642
Unearned revenue 2,277,749 861,534
Deferred compensation - (6,001)
Net Cash Provided by Operating Activities 13,410,872 5,726,324 Cash Flows from Investing Activities:
Purchases of investments (8,853,722) (1,779,062) Sales of investments 5,897,239 870,946 Purchase of intangible assets - (27,884)
Purchases of land, buildings, and equipment (1,111,991) (1,193,233) Proceeds from sale of land, buildings, and equipment 3,500 44,450 Distributions from beneficial interest 544,100 541,092 Contributions invested in beneficial interest (251,244) (190,818) Net Cash Used by Investing Activities (3,772,118) (1,734,509) Cash Flows from Financing Activities:
Proceeds from contributions restricted for endowment - 2,500 Proceeds from borrowing on related party note payable - 10,000 Payments on related party notes payable (25,500) (4,500) Payments on notes payable (420,295) (718,626)
Proceeds from note payable 27,282 4,015,705
Net Cash Provided (Used) by Financing Activities (418,513) 3,305,079 Net Increase in Cash 9,220,241 7,296,894
Cash, beginning 11,540,492 4,243,598
Cash, ending $ 20,760,733 $ 11,540,492 Seedfflrd'Ni notes to consolidated financial stateEgnts. Page 51P.Og21 9-3 8
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 1 -Organization
Jewish Family Service of San Diego (JFS) is a California 501(c)(3) nonprofit organization founded in 1918 by a consortium of women's clubs who sought to address the myriad of human needs of the time. Today, JFS is a comprehensive human service organization providing services in both San Diego County and Riverside. From its early grassroots origins, the agency now serves over 46,000 people annually.
Jewish Family Service partners with people of all backgrounds to build stable and dignified lives.Together,we create a stronger and healthier community where everyone can thrive.
Rady JFS Foundation,a California,501(c)(3)nonprofit, is a wholly owned subsidiary of JFS was organized August 9, 2019. The Foundation was formed under the Nonprofit Public Benefit Corporation Law for charitable purposes. The specific purpose of this corporation is to support the charitable mission, purpose and activities of Jewish Family Service of San Diego.
JFS Foundation, LLC (Foundation), a California 501(c)(3) nonprofit, is a wholly owned subsidiary of JFS and was organized on March 28,2006.The Foundation was formed to raise funds for JFS through"The Building on a Tradition of Caring Capital Campaign" with a goal to fund the purchase and renovation of the headquarters building and endowing a portion of Older Adult Services.
JFS Holdings, LLC(Holdings),a California 501(c)(3)nonprofit,is a wholly owned subsidiary of JFS and was organized on March 28, 2006. Holdings was formed to acquire and renovate the headquarters building. 8788 Balboa Avenue, LLC (Balboa), a California 501(c)(3) nonprofit, is a wholly owned subsidiary of JFS and was organized on December 7, 2012. Balboa was formed to acquire and renovate the 8788 Balboa Avenue building.
Hand Up Lending, LLC (HUL), is a wholly owned subsidiary of JFS and was organized on July 27, 2015. HUL was formed to assist individuals with challenged credit to build, repair,and support their sufficiency in line with the overall JFS mission.
Charitable Auto Resources, Inc. (CARS), a California, 501(c)(3) nonprofit, is a wholly owned subsidiary of JFS and was incorporated in Delaware on October 14, 2003 as a for-profit corporation. CARS was a service-oriented car donation management company based in San Diego, California, but has not engaged in any new business activities since the year ended June 30, 2015.
Charitable Adult Rides&Services, Inc.(CARS Nonprofit)is a wholly owned subsidiary of JFS and was incorporated in California as a nonprofit public benefit corporation on December 21,2010.The specific purpose of CARS Nonprofit is to serve the transportation needs of older adults who are unable to drive, through shuttles, group transportation, excursions,taxi script,volunteer driver programs, car donations to provide transportation and fund the program,and to assist other charities'fundraising efforts through vehicle donation programs.
Capital City Auto Auction, Inc. (CCAA) is a wholly owned subsidiary of CARS Nonprofit and was incorporated in California on May 27, 2016 as a for-profit corporation. CCAA auctions donated vehicles to dealers and the public in the Sacramento, California metropolitan area. A significant portion of the vehicles CCAA auctions are assigned for sale by CARS Nonprofit through its relationships managing other nonprofits' vehicle donation programs.
Charitable Auto Recycling, Inc. (Recycling)is a wholly owned subsidiary of CARS Nonprofit and was incorporated in California on July 12, 2018 as a for-profit corporation. Recycling auctions donated vehicles to dealers and the public in the Austin,Texas metropolitan area.A significant portion of the vehicles Recycling auctions are assigned for sale by CARS Nonprofit through its relationships managing other nonprofits'vehicle donation programs.
Express Auto Auction, Inc. (Express) is a wholly owned subsidiary of CARS Nonprofit and was incorporated in California on August 16, 2019 as a for-profit corporation. Express auctions donated vehicles to dealers in the San Diego, California metropolitan area. A significant portion of the vehicles Express auctions are assigned for sale by CARS Nonprofit through its relationships managing other nonprofits'vehicle donation programs. 01/10/2023 C5 Page 52p.0g21 -3 9
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 1 -Organization, continued
The 11 entities listed above are consolidated as of and for the years ended June 30, 2021 and 2021 and they will be referred to as the "Organization."
For 13 consecutive years, JFS has been awarded a 4-Star rating by Charity Navigator in recognition of the agency's ability to effectively manage and grow its resources and to execute its mission in an exemplary fiscal manner.
Nationally, only 1% of all charities rated have achieved this "exceptional" rating for 13 consecutive years, distinguishing JFS as a responsible steward of the public trust.
JFS Programs Include:
BASIC NEEDS AND STABILITY
Breast Cancer Case Management-Breast Cancer Case Management(BCCM)works with clients to increase access to resources to support the physical, mental,financial, and social well-being during all stages of diagnosis,treatment, and recovery. The only program of its kind in San Diego County, BCCM utilizes an intensive medical case management model. The case manager meets with women in the comfort of their own homes to provide emotional support, resource coordination,financial assistance,and help navigating the healthcare system throughout the course of treatment.Women with adequate support services already in place are able to access financial support services to help address the economic impact of a breast cancer diagnosis and to ensure that they and their families can weather the financial impact of treatment and recovery.
Community Case Management-Community Case Management(CCM)provides critical assistance to individuals and families in crisis to help them improve their standard of living, prevent reoccurring crises,and increase stability. CCM Case Managers work in partnership with clients to strengthen their skills for financial stability as well as their emotional, physical,and social by developing personalized action plans to address financial challenges,mental health and other challenges.CCM provides emergency food,financial assistance,and referrals for housing,legal,and health resources, if needed, and works closely with other JFS services across the Organization.
Clinical Counseling - JFS provides individual and group counseling for teens, adults, couples, and families. Our therapists specialize in working with people suffering from mood and anxiety disorders, survivors of violence, and older adults with challenges related to the aging process. Therapists work in partnership with clients to strengthen coping skills, build strategies to overcome disorders such as depression and anxiety, and increase stability. Clinical Counseling at JFS increases psychological well-being and supports individual resilience throughout the lifespan.
Clinical Counseling works closely with other JFS programs, such as Community Case Management, and Aging & Wellness Services,to remove practical barriers to treatment and to increase independence.During the pandemic,staff also provided several virtual opportunities to provide information, tools and resources to the community related to mental health and wellness.
Desert Vista/Desert Rose Permanent Supportive Housing-Desert Vista/Desert Rose Permanent Supportive Housing is the only program of its kind in the Coachella Valley, specifically targeting the chronically homeless and individuals with disabilities, and provides both housing and intensive support to permanently disabled, homeless individuals in Riverside County.Clients go directly from the streets and emergency shelters into JFS Desert Vista and Desert Rose apartments located in the Western Coachella Valley. The Desert Vista and Desert Rose sites have a combined capacity to serve up to nearly 60 chronically homeless men and women. The program's purpose is to provide permanent housing and comprehensive services to men and women whose homelessness is exacerbated by a range of barriers to remaining in independent housing.
Family Connections- Family Connections combines the services of Supporting Jewish Single Parents (SJSP) and Jewish Big Pals. SJSP parents connect to other Jewish single parents and learn how to access vital community resources through networking,emotional and financial support, and advocacy.SJSP strengthens participants'sense of belonging to the Jewish community. Big Pals are caring adults who mentor children ages 6-16 from single-parent families. Big Pals help their Little Pals develop self-esteem, Jewish identity, and build lasting relationships that can change their perspective on the world.
01/10/2023 C5 Page 53p.0g21 13 10
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 1 -Organization, continued
BASIC NEEDS AND STABILITY, continued
Hand Up Food Pantry Holiday Program-San Diegans facing hunger come to the Hand Up Food Pantry for nutritious food and other resources that alleviate their hunger, lower their stress levels, and help them to prepare healthy meals for themselves and their families.To help our clients celebrate important holidays in a dignified manner,the Hand Up Food Pantry Holiday Program provides holiday-specific food items, like turkey and cranberries,around Thanksgiving.
Holiday packages are provided to people who receive support from all JFS programs, including Geriatric Care Management, Community Case Management, Foodmobile, Refugee Resettlement and Immigration Services, the Positive Parenting Program, and Family Connections.
Hand Up Food Pantry-San Diegans facing hunger come to the Hand Up Food Pantry for nutritious food and other resources that alleviate their hunger, lower their stress levels,and help them to prepare healthy meals for themselves and their families.Along with food,staff provide valuable referrals to community resources as well as to JFS services, so clients can get the help they need to become more self-sufficient and food secure. With an emphasis on fresh produce and healthy food options, Hand Up distributes food at the Client Choice Pantry at its Kearny Mesa campus,at the College Avenue Social & Wellness Center, Ohr Shalom Synagogue, Murphy Canyon Military Housing, Camp Pendleton, and Chabad of Downtown, as well as via the JFS Foodmobile.
The Hand Up program provides supplemental food to anyone in need in San Diego County.Those served come from a wide array of backgrounds and life experiences.Among clients are older adults living on fixed incomes,chronically and temporarily homeless individuals,families facing financial crises due to job loss or unexpected expenses, military families who have difficulty making ends meet in the San Diego economy, newly-arrived refugees,single parents with low incomes, people rebuilding their lives after leaving domestic violence situations, and individuals living with disabilities and chronic health conditions. Hand Up is one of the largest local pantries delivering food and hygiene items to active duty military families with low incomes.
Hand Up Loans-Clients can receive interest-free loans of up to$7,500, to fund activities such as higher education, enhanced business opportunities, transportation, and financial management to support long-term stability through JFS's partnership with Jewish Free Loan Association, Los Angeles.
Immigration Services-Widely recognized as a trusted provider in the community, JFS Immigration Services provide low-income individuals and families with high-quality legal representation for a nominal fee. Immigration Services staff help clients identify and apply for available immigration benefits, such as citizenship, permanent residency or work eligibility. This helps them gain greater protection for themselves and their families, build stability,and increase their civic engagement.The program connects clients to additional services according to their needs;last fiscal year,these included Refugee Resettlement, the Hand Up Food Pantry, Breast Cancer Case Management, , and Access JFS.
Immigration Services staff also work to combat the unauthorized practice of immigration law (UPIL) by delivering educational presentations to increase public awareness.
Shelter for Asylum Seeking Families-Beginning in October 2018,JFS opened an emergency shelterto serve families seeking asylum.As of June 30,2021,the shelter has served 35,118 individuals.The shelter provides basic services including food, clothing, and shelter, in addition to case management and legal services.
San Diego Rapid Response Network - Formed in late 2016, the Rapid Response Network is a coalition of organizations from a variety of sectors that share the goal of coordinating resources for individuals impacted by immigration policies. JFS is the fiscal agent for the coalition. 01/10/2023 C5 Page 54p.0g21 -3 11
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 1 -Organization, continued
BASIC NEEDS AND STABILITY, continued
Patient Advocacy-The Patient Advocacy program ensures that facilities providing treatment to clients understand and safeguard the rights of their clients.Services are free to clients and include representing clients at hearings;advising minors regarding their rights; investigating complaints regarding rights violations, neglect,abuse,and/or breaches of confidentiality; and consultation and training to San Diego County Behavioral Health Services.These services have resulted in many positive changes to County and hospital policies and procedures. Patient Advocacy serves mental health clients throughout San Diego County who are in 24-hour licensed residential facilities,inpatient settings,board and care facilities,selected skilled nursing facilities,crisis houses, and long-term care facilities. Many clients are low income and are receiving public benefits,such as SSI, Medicare, Medi-Cal and County Medical Services;some clients are homeless.
Positive Parenting Program-The Positive Parenting Program (PPP)uses an evidence-based curriculum from Triple P, shown by more than 30 years of research to be effective for the prevention and early intervention of childhood social and emotional disorders.The program provides free parent education in English and Spanish at 164 Head Start preschools,elementary schools, and other sites across the county.The free childcare, incentives and healthy snacks PPP provides helps reduce barriers to attendance for the families with low incomes that are the focus of the program.
The program offers single workshops, individual and group sessions to help parents and professionals learn how to use simple and practical strategies to foster resilience, independence, respect, and cooperation in children.
Additional programming for Parents: This fiscal year, JFS received additional government contracts to provide services to parents including the Family Support Liaison Program and Adolescent Family Life Program.
Refugee Resettlement Program-JFS has provided resettlement services to newly-arriving refugees from around the world who have fled their homes in fear of persecution for almost 100 years. Refugee Resettlement Services assist individuals and families each month to adapt to their new homes in the U.S.and achieve economic stability and social integration. JFS strives to create a network of services that link and coordinate assistance from institutions and agencies that provide medical, psycho-social, employment, educational, and support for individuals in need of such assistance.
Safe Parking Program-The Safe Parking Program provides a safe and welcoming environment for unsheltered for unsheltered families and individuals living in their cars, many of whom have recently found themselves homeless for the first time.JFS understands that a vehicle is often a family's last asset,allowing them to access resources, look for employment, or get to and from work and school. Focused on stopping the downward spiral of homelessness, the Safe Parking Program provides more than a dependable place to park at night. The program includes supportive services to help individuals and families stabilize and transition back into permanent housing. The Safe Parking Program operates seven nights per week at four secured lots on Balboa Avenue, Aero Drive, Mission Valley and Encinitas.
AGING WITH DIGNITY
Geriatric Care Management - The Geriatric Care Management (GCM) program provides older adults and their caregivers with a better quality of life through improved management of their health needs, and enhanced support systems. To maximize independence and enhance clients' ability to age with dignity, GCM's trained geriatric specialists coordinate medical care, provide transportation, assist with paperwork, advocate, and link clients to community and agency resources.
JFS Fix-It Service-The JFS Fix-It Service helps older adults in San Diego County age with dignity by enabling them to live independently and safely in their homes. The program significantly eases the burden for unpaid caregivers- spouses,family members,and friends-who all want to help their loved ones continue to live in familiar environments as they age. Services are provided by dedicated,screened,and trained volunteers who conduct free four-point safety checks, minor home-safety repair, and modifications.JFS Fix-It Service provides all labor and repairs free of charge through the work of volunteers, and a grant from the County of San Diego Aging & Independence Services. 01/10/2023 C5 Page 55P..f219_3 12
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 1 -Organization, continued
AGING WITH DIGNITY, continued
Nutrition Services-JFS Nutrition Services produce and deliver meals throughout San Diego County.The meals help older adults,and younger adults with disabilities(aged 18 and over),to age with dignity, maintain their independence, and continue living in their own homes. Meals are served at JFS Social&Wellness Centers and are also delivered to clients' homes through JFS Foodmobile. Trained drivers and volunteers conduct a wellness check and report any concerns to the Foodmobile Coordinator. Complimentary groceries and pet food supplied by the JFS Hand Up Food Pantry are available monthly.With Nutrition Services support,older adults and younger adults with disabilities not only increase their access to nutritious foods,they also improve their independence and experience reduced isolation.At the start of the pandemic in March 2020, in order to meet the increased demand for home-delivered meals, CARS Nonprofit began to oversee some of the deliveries using specialized software.JFS Nutrition Services expanded during the pandemic to meet the increased needs of the community. Providing over a million meals for vulnerable San Diegan's in need.
On the Go-Transportation Solutions for Older Adults offers shuttle service,excursions, Rides&Smiles®, Navigator, On the Go Silver,and taxi scrip.Shuttles provide group transportation to JFS's Social&Wellness Centers,shopping, errands, cultural events and religious services. Excursions provide group transportation to destinations such as the theater, museums, and tours of San Diego. Rides & Smiles®, an award-winning and internationally recognized service, offers individual rides provided primarily by volunteers using their own cars. Navigator offers on-demand transportation anywhere in San Diego County using car-sharing services. On the Go Silver is a premium fee-based service that accommodates individual riders'door-to-door needs and group transportation.The taxi scrip program fills gaps in service not met by other On the Go offerings.On the Go meets seniors'basic transportation needs,decreases isolation, and increases community connections.A total of 2,875 individuals over the age of 60 are enrolled in On the Go. On the Go is a program of CARS Nonprofit and is operated by Jewish Family Service of San Diego. During the pandemic, this transportation program became critical for individuals without the ability to drive to get to medical appointments, vaccine appointments and to other places like grocery stores.
Social Wellness Centers - The College Avenue Center is a Social and Wellness Center that provides drop-in programming for active older adults in central San Diego.The Center offers learning opportunities, exercise, Judaic programming, nutritious meals,and socialization.The Center offers information and support aboutthe aging process, assistance accessing social services, and companionship, recreation, and community connection -all of which are proven to prevent isolation, maintain health, and support independent living at home. Due to the pandemic, this program moved to virtual for most of the fiscal year.
Serving Older Survivors - Serving Older Survivors (SOS) has been addressing the needs of San Diegans who suffered so much during the Holocaust. The goals of SOS are to decrease survivors' emotional distress, maximize their independence, and increase their community connections. SOS provides geriatric care management services, including assessments, care plans, consultations, advocacy, coordination, emotional support, help with care in the home, as well as direct financial assistance. In January 2021, this program expanded to Orange County.
Balboa Avenue OlderAdult Center-The Balboa Ave Older Adult Center(BAOAC)operates four days per week.The Center offers a variety of activities designed to provide support to frail older adults,their caregivers,and their families.
BAOAC is a haven for those who have been diagnosed with Alzheimer's disease or dementia,are recently widowed, or have become socially isolated. Due to the pandemic,this program was moved to virtual for most of the fiscal year.
COMMUNITY CONNECTION AND ENGAGEMENT
Embrace-a-Family - Each year individuals, families, service and faith-based community groups, and businesses donate new holiday gifts to the Embrace-a-Family program to help ensure that families unable to purchase them have gifts for the holidays.This program offers the community a meaningful way to make the holiday season a little brighter for families struggling to make ends meet.
01/10/2023 C5 Page 56pof,1 ,3 13
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 1 -Organization, continued
COMMUNITY CONNECTION AND ENGAGEMENT, continued
Hand Up Teen Leadership Program-The teen participants in the Hand Up Teen Leadership Program improve their leadership skills, increase their self-confidence and resilience, identify as positive agents for change, build their awareness about the issues of hunger and food insecurity in San Diego, and increase their ability to assume leadership roles in the community. They learn about community issues, meet with local leaders, and engage in advocacy,community outreach,event planning,and mentorship of younger teens to create positive social change for teens across San Diego.
The teens advance the work of the Hand Up Food Pantry,which distributes supplemental food and hygiene items to thousands of people in need across San Diego County. Hand Up teen leaders supervise volunteers in the food pantry and at military food distributions, deliver community educational presentations on food insecurity, raise funds, and participate in advocacy work to alleviate hunger.
San Diego for Every Child-A coalition of passionate people and organizations working to end the experience of child poverty in San Diego County.
Volunteer Engagement-Certified as a Service Enterprise for its effective and strategic engagement of volunteers,JFS is committed to leveraging volunteer talents at all levels of the agency. The Volunteer Engagement Department supports the agency by recruiting and retaining volunteer skills and talent. With more than 1,000 volunteers, JFS is dedicated to creating meaningful volunteer opportunities for people in search of better lives and for those seeking to make better lives possible.
VEHICLE DONATION
Since late 2011, CARS Nonprofit has provided turn-key vehicle donation processing services,assisting in fundraising for a diverse group of nonprofit partners under agreements whereby CARS Nonprofit and their nonprofit partners share the net proceeds from the sale of donated vehicles.CARS Nonprofit provided these services for over 3,800 and over 3,300 different nonprofits during the years ended June 30, 2021 and 2020, respectively. During fiscal 2021, CARS Nonprofit began offering similar services relating to the donation of real estate.
Note 2 -Significant Accounting Policies
Principles of Consolidation
The consolidated financial statements include the accounts of Jewish Family Service of San Diego, Rady JFS Foundation,JFS Foundation, LLC,JFS Holdings, LLC, 8788 Balboa Avenue, LLC, Hand Up Lending,LLC,Charitable Auto Resources, Inc., Charitable Adult Rides & Services, Inc., Capital City Auto Auction, Inc, Charitable Auto Recycling, Inc., and Express Auto Auction, Inc. Intercompany balances and transactions have been eliminated in consolidation.
New Accounting Pronouncement
In May 2014,the Financial Accounting Standards Board(FASB)issued Accounting Standards Update(ASU)2014-09, Revenue from Contracts with Customers(Topic 606).This standard update, along with related subsequently issued updates,clarifies the principles for recognizing revenue and develops a common revenue standard under accounting principles generally accepted in the United States of America (US GAAP). Effective July 1, 2020, the Organization adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). The Organization has analyzed the provisions of ASU 2014-09 and concluded that no changes were necessary to conform with the new standard. 01/10/2023 C5 Page 57pof,19-3 14
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 2 -Significant Accounting Policies, continued
Financial Statement Presentation
The consolidated financial statements have been prepared in accordance with US GAAP, which require the Organization to report information regarding its financial position and activities according to the following net asset classification:
Net assets without donor restriction - Net assets available for use in the general operations and not subject to donor or grantor restrictions.Within this category are amounts that have been designated for specific purposes by the board of directors. These assets can be re-designated by a vote of the board of the directors.
Net assets with donor restrictions-Net assets subject to donor or grantor-imposed stipulations that will be met by actions of the Organization and/or the passage of time.When a donor stipulated time restriction ends or a purpose restriction is accomplished, these net assets are reclassified to assets without donor restrictions and reported in the consolidated statements of activities as net assets released from restrictions. Other donor restrictions are perpetual in nature,where the donor stipulates that resources be maintained in perpetuity.The income from these assets is available for either general operations or specific programs as required by the donor.
Estimates
The preparation of consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Risks and Uncertainties
The Organization invests in various types of investment securities which 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 consolidated statements of financial position.
Accounts Receivable
Account receivables arise in the normal course of business. The allowance for uncollectible receivables is the Organization's best estimate of the amount of probable losses in existing account receivables. The Organization determines the allowance based on historical write-off experience and current information. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.
Grants and Contracts Receivable
Grants and contracts receivables arise in the normal course of business when the Organization has met the terms and conditions of the contract or grant award and has billed for reimbursement.The allowance for uncollectible receivables is the Organization's best estimate of the amount of probable losses in existing account receivables.The Organization determines the allowance based on historical write-off experience and current information. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.
Unconditional Promises to Give
Contributions to be received in future periods are discounted at an appropriate discount rate.Amortization of discounts is recorded as additional contribution revenue in accordance with donor-imposed restrictions, if any, on the contributions. The allowance for unconditional promises to give is determined based on historical experience and management's evaluation of outstanding unconditional promises to give. 01/10/2023 C5 Page 58,of,1 -3 15
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 2 -Significant Accounting Policies, continued
Investments
Realized and unrealized gains and losses are included in the change in net assets in the consolidated statements of activities. Investment income and gains restricted by a donor are reported as increases in assets without donor restrictions if the restrictions are met(either by passage of time or by use)in the reporting period in which the income and gains are recognized.
Fair Value of Financial Instruments
Fair value accounting standards define fair value, establish a framework for measuring fair value, outline a fair value hierarchy based on inputs used to measure fair value and enhance disclosure requirements for fair value measurements.The fair value hierarchy distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity(observable inputs that are classified within Level 1 or 2 of the hierarchy)and the reporting entity's own assumptions about market participant assumptions(unobservable inputs classified within Level 3 of the hierarchy).
Level 1 inputs are quoted prices in active markets for identical investments that the investment manager has the ability to access at the measurement date.
Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the investment, either directly or indirectly.
Level 3 inputs are unobservable inputs for the investment.
A financial instrument's categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.As a practical expedient, certain financial instruments may be valued using net asset value (NAV) per share. NAV is the amount of net assets attributable to each share of a pool investment at the end of the period.
The following is a description of the valuation methodologies used for assets measured at fair value.There have been no changes in the methodologies used at June 30, 2021 and 2020.
Mutual funds and fixed income: Valued at the closing price reported on the active market on which the individual securities are traded.
Investment trusts: Reported at fair value based on the fair value of the underlying assets in the trust as reported by the custodian.
Short-term, mid-term, long-term and endowment pool:Valued based on the underlying assets held by the Jewish Community Foundation.
The Organization's financial instruments, none of which are held for trading purposes, include cash, receivables, accounts payable, and notes payable. The Organization estimates that the fair value of all of these non-derivative financial instruments at June 30, 2021 and 2020 does not differ materially from the aggregate carrying values of its financial instruments recorded in the accompanying consolidated statements of financial position.
Intangible Assets
Intangible assets consist of customer lists and goodwill. The customer lists were purchased from other car donation companies.The customer lists are being amortized using a straight-line method overthe estimated useful life of seven years.The goodwill is the excess cost over the estimated value of the customer list. Goodwill is not amortized but is tested for impairment on an annual basis, or when triggering events occur. In management's opinion,there has been no impairment to the value of recorded goodwill during the years ended June 30, 2021 and 2020. 01/10/2023 C5 Page 59Pof31d -3 16
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 2 -Significant Accounting Policies, continued
Land, Buildings, Equipment and Software
The Organization capitalizes all expenditures in excess of$10,000 for land,buildings,equipment and software at cost, while donations of land, buildings and equipment are recorded at their estimated fair values. Such donations are reported as unrestricted support unless the donor has restricted the donated assets to a specific purpose. Assets donated with explicit restrictions regarding their use and contributions of cash that must be used to acquire property and equipment are reported as restricted support.Absent donor stipulations regarding how long these donated assets must be maintained, the Organization reports expirations of donor restrictions when the donated or acquired assets are placed in service as instructed by the donor.The Organization reclassifies net assets with donor restrictions to net assets without restriction at that time.
Buildings and equipment are depreciated using the straight-line method over the estimated useful asset lives as follows:
Building and improvements 5 -25 years
Furniture and equipment 5 - 7 years
Vehicles 5 years
Software is amortized using the straight-line method over the estimated useful lives ranging from three to seven years.
Maintenance and repairs are charged to operations as incurred. Upon sale or disposition of land, buildings or equipment, the asset account is reduced by the cost and the accumulated depreciation account is reduced by the depreciation taken prior to the sale. Any resultant gain or loss is then recorded as income or expense.
Revenue Recognition
Charitable Vehicle Sales and Fees-The vehicle donation program earns revenue from contracts with charities and these revenues are accounted for under Topic 606, which the Organization adopted on July 1, 2020. The guidance was applied retrospectively to the contracts that were not completed as of the adoption date.
The Organization's revenue is generated from the sale of vehicles and property donated to charities.The Organization works with various auction houses,some owned by the Organization and others owned by third parties.The auction houses recognize revenue when the fees are collected related to the sale. There are no continuing performance obligations related to this revenue source. For CARS Nonprofit, revenue is recognized when the auction house has sold the vehicle and communicated the sale price. CARS Nonprofit recognizes revenue for the administration of the sale based on negotiated percentages with each charity.Once the sale is complete,there are no further performance obligations for CARS Nonprofit.
Under Topic 606, accounts receivable represents unconditional rights to consideration from the auction houses and requires only the passage of time before payment of the consideration is collected. Accrued expense related to the sale of vehicles represent amounts due to the charities based on the negotiated rates.The June 30, 2021 and 2020 balances of accounts receivable these accounts are disclosed in the consolidated balance sheets.
The Organization applied the standard's practical expedient that permits the omission of several disclosures related to receivables, contract assets, and contract liabilities.
There have been no changes in judgments used to determine the timing of the satisfaction of performance obligations or the transaction price and amounts allocated to performance obligations.
The Organization recognizes revenue from contracts with customers when its performance obligations are satisfied, regardless of the period in which it is billed.The Organization recognizes revenue at the point in time in which a car is sold at auction. This is the point in time in which the price becomes determinable and allocable to the Organization along with associated fees.
01/10/2023 C5 Page 60Pof31d -3 17
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 2 -Significant Accounting Policies, continued
Revenue Recognition, continued
Government Contracts-Government contracts are conditioned upon performance requirements and/or the incurrence of allowable qualifying expenses, costs are incurred on the basis of direct costs plus allowable indirect expenses.
Revenue recognized on government grants for which billings have not been presented to or collected from the awarding agency is included in grants receivable in the accompanying consolidated statements of financial position.
Any amounts received in advance where conditions were not met as of year-end are included in unearned revenue in the accompanying consolidated statements of financial position.
Grants and Contributions-The Organization recognizes all unconditional contributed support in the period in which the commitment to give is made. Grants and contributions are considered revenue and support without donor restriction and available for general operations unless specifically restricted by the donor. The Organization reports gifts of cash and other assets as having donor restrictions if they are received with donor stipulations that limit the use of the donated assets.When a stipulated time restriction ends or purpose of a restriction is accomplished, net assets with donor restrictions are reclassified to net assets without donor restrictions and reported in the accompanying statements of activities as net assets released from restrictions. However, if a restriction is fulfilled in the same time period in which the contribution is received, the Organization reports that support as net assets without donor restrictions. Revenue recognized on unconditional grants that have been committed to the Organization but has not been received is reflected as grants receivable in the accompanying consolidated statements of financial position.
Program Revenue - Program revenue are amounts received from the various programs that are offered by the Organization at each service location. Program revenue is recorded at the point in time when the service has been provided to the client and payment is collected. At that time the amounts are known and there are no further performance obligations.
Donated Services-The Organization utilizes the services of many volunteers throughout the year.This contribution of services by the volunteers is not recognized in the consolidated financial statements unless the services received(a) create or enhance nonfinancial assets or(b) require specialized skills which are provided by individuals possessing those skills and would typically need to be purchased if not provided by donation.
Functional Allocation of Expenses
The consolidated financial statements report certain categories of expense that are attributed to more than one program or supporting function. Therefore, these expenses require allocation on a reasonable basis that is consistently applied. These expenses include salary and benefits, depreciation, occupancy expense, information technology and shared program support expense. Salary and benefits are allocated on time and effort, depreciation and occupancy are allocated by square foot and usage, information technology is allocated by full time equivalent and usage and shared program expense is allocated to programs using total expense as the basis.
Income Taxes
JFS, Rady JFS Foundation, the Foundation, Holdings, Balboa, and CARS Nonprofit are public charities and are 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. HUL is not considered tax exempt for the state of California but is included in the federal tax filing of JFS. The Foundation, Holdings, Balboa, and HUL are considered disregarded entities for income tax purposes and are included in the income tax returns filed by JFS. JFS and CARS Nonprofit believe that they have appropriate support for any tax positions taken, and as such, do not have any uncertain tax positions that are material to the consolidated financial statements.
Capital City Auto Auction, Charitable Auto Recycling, Inc., and Express Auto Auction are California corporations subject to federal and state income taxes on net earnings. These entities are calendar year end tax filers, therefore estimated taxes due for the six months ended June 30, 2021 and 2020 have been accrued as of June 30, 2021 and 2020.
01/10/2023 C5 Page 61po.L1 3 18
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 2 -Significant Accounting Policies, continued
Reclassification
The presentation of receivables related to the vehicle sales has been reclassified in the consolidated statement of financial position due to the implementation of Topic 606.
Advertising
The Organization expenses the cost of advertising as incurred.
Subsequent Events
The Organization has evaluated subsequent events through December 15, 2021, which is the date on which the consolidated financial statements were available to be issued.
Note 3 - Liquidity and Availability of Assets
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. In addition,the Organization invests excess cash in various investment vehicles at the Jewish Community Foundation.The amount from this pool of investments,though not appropriated in the annual budget development process could be made available in cases of an emergency.
These funds have an anticipated distribution of 5% yearly averaging $400,000 annually.
The JFS Foundation has endowment funds held at Jewish Community Foundation that have an anticipated distribution of 5% yearly averaging $445,000 annually subject to JFS Foundation board approval.
Financial assets available for other general expenditure, that is, without donor or other restrictions limiting their use within one year of the statement of financial position date, comprise the following:
2021 2020
Cash $ 20,760,733 $ 11,540,492
Accounts and contract asset receivables, net 2,780,077 1,987,840 Grants and contracts receivable 8,612,096 4,837,442 Unconditional promises to give, net 3,396,804 5,614,787 Investments 16,150,848 11,148,558
Other assets 75,000 75,000
Beneficial interest in endowment funds 10,848,105 8,759,423 Financial assets available for use: 62,623,663 43,963,542 Less assets not currently available:
Restricted endowments (6,054,996) (4,891,830) Board designated assets (10,709,039) (8,707,723) Purpose restricted (3,639,123) (2,844,058) Unconditional promises to give to be received after one year (2,466,500) (3,419,000) Unconditional promises to give with purpose restrictions in one year (58,000) (126,000) (22,927,658) (19,988,611)
Financial assets available for general expenditure in the next year $ 39,696,005 $ 23,974,931 01/10/2023 C5 Page 62Pof31d -3 19
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 4-Grants and Contracts Receivable
Grants and contracts receivable consist of the following at June 30, 2021 and 2020:
2021 2020
Catholic Charities $ 4,795,329 $ 85,345 County of San Diego 1,318,818 2,261,532 California Department of Social Services 1,058,030 1,285,173 County of Riverside 730,760 395,996
City of San Diego 213,906 158,455
San Diego Association of Governments 121,617 14,190 City of Poway 94,509 -
Hebrew Immigrant Aid Society 73,168 35,232 Inland Empire Health Plan 54,200 38,000 Jewish Community Foundation 43,735 - Department of Homeland Security 25,645 243,985 State of CA Emergency Services 19,520 46,833 Other 16,958 40,255
HAS Border Fellow 14,081 25,194
Regional Task Force on the Homeless 13,488 39,653 Napa County Office of Education 9,199 20,914 EFSP National Board Program 9,133 - Conference on Jewish Material Claims Against Germany, Inc. - 9,889 Department of Resources Recycling - 12,654 DHHS -Administration for Community Living - 65,133 Kaiser - 9,000
Susan G Komen - 50,009
Total Grants and Contracts Receivable $ 8,612,096 $ 4,837,442 Note 5 - Unconditional Promises to Give
Unconditional promises to give consist of the following at June 30, 2021 and 2020:
2021 2020
Due in less than one year $ 1,049,160 $ 2,428,625 Due in one to five years 2,379,000 3,269,000 Due in over five years 87,500 150,000
3,515,660 5,847,625
Less: Discount to present value (rates between 1.37% and 3.69%) (118,856) (232,838) Total $ 3,396,804 $ 5,614,787 01/10/2023 C5 Page 63pog,1 -3 20
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 6 - Investments
The Organization has an investment committee that has established an investment policy. It is the Organization's policy to diversify all investment portfolios. The investment committee reviews and evaluates the risk within the investment portfolios, nevertheless, those portions of the investment portfolios consisting of holdings in equity securities and debt instruments are exposed to market price volatility in the stock and bond markets and are therefore, inherently at risk.
The Organization maintains its investments at Jewish Community Foundation (JCF). The funds held at JCF are invested in investment pools or are held as cash until invested in an investment pool.
The Short-Term Pool is a cash equivalent pool that seeks principal preservation by investing in certificates of deposit, securities issued or guaranteed by the U.S. government and other cash equivalents.The Mid-Term Pool invests 20% in domestic and international equities, 75% in fixed income, and 5% in real assets.The Long-Term Pool invests 55% in domestic and international equities, 38% in fixed income and 7% in real assets consisting of REITS and/or commodities.The Endowment Pool invests 50% in domestic and international equities, 10% in fixed income, 10% in real assets consisting of private real estate, REITS and/or commodities and 30% in multi-strategy investments including fund of funds investments.
The following tables summarize assets measured at fair value by classifications within the fair value hierarchy:
Assets at Fair Value as of June 30, 2021
Level Level Level NAV Total
Cash $ 10,362 $ - $ - $ - $ 10,362 Fixed income 101,194 - - - 101,194 Mutual funds:
Small blend 68,448 - - - 68,448 Large blend 63,685 - - - 63,685 Commodities ETF 19,855 - - - 19,855 Small growth ETF 33,733 - - - 33,733 Investment trusts - 25,729 - - 25,729 Short-term pool - - - 737,381 737,381 Mid-term pool - - - 74,903 74,903 Long-term pool - - - 8,710,082 8,710,082 Endowment pool - - - 6,305,476 6,305,476 $ 297,277 $ 25,729 $ - $ 15,827,842 $ 16,150,848 01/10/2023 C5 Page 64pog,1 -3 21
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 6 - Investments, continued
Assets at Fair Value as of June 30, 2020
Level Level Level NAV Total
Cash $ 6,367 $ - $ - $ - $ 6,367 Fixed income 57,966 - - - 57,966 Mutual funds:
Small blend 67,018 - - - 67,018 Large blend 57,119 - - - 57,119 Commodities ETF 18,587 - - - 18,587 Small growth ETF 24,188 - - - 24,188 Investment trusts - 20,269 - - 20,269 Short-term pool - - - 747,842 747,842 Mid-term pool - - - 90,874 90,874 Long-term pool - - - 7,043,134 7,043,134 Endowment pool - - - 3,015,194 3,015,194 $ 231,245 $ 20,269 $ - $ 10,897,044 $ 11,148,558 Note 7 - Investment in KLA Holdings, LLC
The Organization was a member of KLA Holdings, LLC(KLA)and maintained a 50%interest in KLA.The purpose of KLA is to acquire, improve, manage, lease,operate and hold for investment,sell and/or exchange real property.The investment in KLA is accounting for using the equity method.As of June 30,2021 and 2020 the balances for KLA are as follows:
2021 2020
Total assets $ 156,645 $ 140,265
Total liabilities $ 1,658 $ 800 Total members' equity $ 154,987 $ 139,465
Net income $ 15,521 $ 14,774
The change in the investment in KLA is as follows for the years ended June 30, 2021 and 2020:
2021 2020
Beginning investment $ 69,733 $ 69,346 Distributions - (7,000)
Net income 7,761 7,387
$ 77,494 $ 69,733
01/10/2023 C5 Page 65pog,1 -3 22
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 8 - Intangible Assets
Intangible assets consist of the following as of June 30, 2021 and 2020:
Balance at Balance at
June 30, 2020 Additions June 30, 2021
Goodwill $ 251,227 $ - $ 251,227
Customer lists 1,333,500 - 1,333,500 Accumulated amortization (348,553) (190,500) (539,053) $ 1,236,174 $ (190,500) $ 1,045,674
Amortization expense of these customer lists was $190,500 and $189,863 for the years ended June 30, 2021 and 2020, respectively.
Future amortization expense of the customer lists as of June 30, 2021 is as follows:
Years Ended June 30,
2022 $ 190,500
2023 190,500
2024 141,929
2025 141,929
2026 129,589
$ 794,447
Note 9 - Land, Buildings, and Equipment
Land, buildings, and equipment consist of the following at June 30, 2021 and 2020:
2021 2020
Land $ 4,023,335 $ 4,023,335
Buildings and Improvements 13,827,332 13,703,074 Furniture and Equipment 2,442,621 2,406,828 Software 2,659,699 2,197,689
Vehicles 1,468,066 1,029,655
Leasehold Improvements 98,975 76,380
24,520,028 23,436,961
Accumulated Depreciation and Amortization (8,232,441) (6,953,544) Land, Buildings, and Equipment, net of depreciation 16,287,587 16,483,417 Construction in Progress 3,378 42,520 Total Land, Buildings, and Equipment, net of depreciation $ 16,290,965 $ 16,525,937 Depreciation expense was $1,015,990 and $957,346 for the years ended June 30, 2021 and 2020, respectively.
Amortization expense of software assets was$292,358 and $269,324 for the years ended June 30, 2021 and 2020, respectively.Amortization of leasehold improvements was$19,193 and $12,638 for the years ended June 30, 2021 and 2020, respectively.
01/10/2023 C5 Page 66P..f4J9-3 23
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 10 - Beneficial Interests in Endowment Funds
The Organization has a beneficial interest in assets held at Comerica Bank, JCF, and JFS Foundation. Under the terms of the agreement, JCF will make regular distributions to JFS as determined by the JFS board of directors.
The following tables summarizes assets measured at fair value by classifications within the fair value hierarchy:
Assets at Fair Value as of June 30, 2021
Level Level Level NAV Total
Cash and money market $ 1,820 $ - $ - $ - $ 1,820 Equity 54,303 - - - 54,303
Mutual funds 37,635 - - - 37,635 Fixed income 47,948 - - - 47,948 Endowment pool - - - 10,703,899 10,703,899 Long-term pool - - - 2,500 2,500 $ 141,706 $ - $ - $ 10,706,399 $ 10,848,105 Assets at Fair Value as of June 30, 2020
Level Level Level NAV Total
Cash and money market $ 3,840 $ - $ - $ - $ 3,840 Equity 45,129 - - - 45,129
Mutual funds 31,018 - - - 31,018 Fixed income 40,079 - - - 40,079 Endowment pool - - - 8,636,857 8,636,857 Long-term pool - - - 2,500 2,500 $ 120,066 $ - $ - $ 8,639,357 $ 8,759,423 01/10/2023 C5 Page 67P..f419_3 24
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 11 - Notes Payable
Notes payable consist of the following at June 30:
2021 2020
Small Business Administration Paycheck Protection Program Loan, payable in monthly installments beginning July 2021 including interest at 1%, due between April and May 2022 if not forgiven. $ 2,956,800 $ 4,015,705 Note payable for the purchase of a customer list, payable in annual installments of$250,000, plus interest at 2.86% due January 2022. 250,000 500,000 Notes payable for acquisition of Express Auto Auction, payable in monthly installments of$6,250 at 0% interest, due in September 2023. 150,000 231,250 Notes payable for the purchases of equipment, payable in aggregate monthly installments of $3,816, including interest ranging from 6.20% to
9.295%, maturing at various dates from May 2021 to March 2024. 82,368 108,607 Note payable for the purchase of a customer list. Paid off May 2021. - 47,394 Notes payable for the remodel of rented space, payable in monthly installments of$857 at 6%, due June 2024. 28,160 36,477 Notes payable for the remodel of rented space, payable in monthly installments of$830 at 6%, due August 2023. 20,188 - $ 3,487,516 $ 4,939,433
Future maturities of the notes payable as of June 30, 2021 are as follows:
Years Ending June 30,
2022 $ 3,328,036
2023 127,544
2024 31,936
$ 3,487,516
The City National Bank notes payable contains certain covenants one of which is that the audited consolidated financial statements be submitted within 150 days of year end.The Organization obtained a waiver for this covenant.
The loan from the Small Business Administration in the amount of$2,956,800 was forgiven subsequent to the report date, in July 2021.
Note 12 - Deferred Compensation
JFS has deferred compensation agreements with a former and current executive employee. The plan provides for annual contributions to investment accounts held at various financial institutions, set aside for this purpose.
Contributions totaled $33,875 and $34,000 for the years ended June 30, 2021 and 2020, respectively, and are included in employee benefits in the consolidated statements of functional expenses. The accumulated deferred compensation payable due as of June 30, 2021 and 2020 is$442,330 and$399,648, respectively and is included in the consolidated statements of financial position.
01/10/2023 C5 Page 68P.f419-3 25
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 13 - Net Assets
Net assets without donor restrictions that have been designated by the Board include the following:
2021 2020
Reserve $ 3,759,903 $ 3,041,082 Self sufficiency programs 1,678,028 1,412,612 Endowment 5,271,108 4,254,029
$ 10,709,039 $ 8,707,723
Net assets with donor restrictions are restricted for the following purposes:
Purpose restrictions: 2021 2020
Subject to expenditure for specified purpose:
Aging with Dignity $ 239,446 $ 153,288
Basic Needs and Stability 3,152,268 2,428,172 Community Connections 94,452 91,000
Other 5,110 23,751
Hebrew Free Loan Assistance 147,847 147,847 3,639,123 2,844,058
Subject to appropriation of endowment spending policy:
Aging with Dignity 188,272 43,555
Basic Needs and Stability 11,382 3,094
Community Connections 36,556 17,766
Staff Development 153,247 73,139
General Use 1,098,464 166,905
1,487,921 304,459
Time restricted for future periods:
Promises to give, proceeds from which have been restricted by donors:
Aging with Dignity 159,904 199,248
Basic Needs and Stability 41,750 104,360
Community Connections - 4,500
Subject to passage of time 3,195,150 5,306,678 3,396,804 5,614,786
Perpetual in nature:
Aging with Dignity 560,772 560,772
Basic Needs and Stability 29,610 29,610
Community Connections 60,772 60,772
Staff Development 265,000 265,000
General Use 3,650,921 3,671,216
4,567,075 4,587,370
Net assets with donor restrictions $ 13,090,923 $ 13,350,673 01/10/2023 C5 Page 69pog,1 -3 26
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 13 - Net Assets, continued
Net assets were released from donor restrictions by incurring expenses satisfying the restricted purpose of by the occurrence of the passage of time or other events specified by the donor as follows:
Net asset releases: 2021 2020
Aging with Dignity $ 163,083 $ 138,496
Basic Needs and Stability 891,861 986,708 Community Connections 8,707 18,065
Other 27,798 3,432
Staff Development 17,250 17,035
General Use 205,899 216,426
Time Restricted 2,520,292 1,813,075
$ 3,834,890 $ 3,193,237
Note 14 - Endowment Net Assets
The Organization's endowment consists of individual funds established for a variety of purposes.As required by US GAAP, net assets associated with endowment funds are classified and reported based on the existence of donor- imposed restrictions. The Organization holds and manages the general endowment fund, with the remaining funds held and managed by others.
JFS Managed Funds
The Organization has interpreted the enacted version of the Uniform Prudent Management of Institutional Funds Act (UPMIFA)as preserving the fair value of the original gift as of the gift date of the donor-restricted endowment funds while supporting operational needs. As a result of this interpretation, the Organization classifies as net assets perpetual in nature(1)the original value of gifts donated to the endowment(2)the original value of subsequent gifts donated to the endowment (3) 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 fund.The remaining portion of the donor- restricted endowment fund that is not classified as perpetual in nature is classified as purpose restricted net assets with donor restrictions 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 UPM IFA,the Organization considers the following factors in deciding 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
From time to time, the fair value of the 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 was one fund with such deficiencies as of June 30, 2021. 01/10/2023 C5 Page 70pog,1 -3 27
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 14 - Endowment Net Assets, continued
JFS Managed Funds, continued
The Organization has adopted investment and spending policies for endowment funds that:
1. Protect the invested assets
2. Preserve spending capacity of the fund income
3. Maintain a diversified portfolio of assets that meet investment return objectives while keeping risk at a minimal level
4. Comply with applicable laws
The Organization's endowment funds are invested at JCF in a portfolio of equity and debt securities which is structured for long-term total return.The Organization's spending policy is to disburse funds available in accordance with donor restrictions to meet the current program needs of the Organization.
Beneficial Interests in Endowment Funds
The beneficial interests are held by JFS Foundation,supporting organization of JCF of which JFS is the beneficiary of the assets, invested in JCF, and Comerica Bank, and are managed in accordance with UPMIFA. The investment objectives are to maintain the purchasing power(real value)of the endowment funds. However,from time to time,the fair value of the assets in the endowment fund may fall below the level that the donors require be retained as a fund of perpetual duration.
JFS classifies permanently restricted net assets held by JFS Foundation and Comerica Bank as:
1. The original value of gifts donated to the fund
2. The original value of the Organization's funds transferred to the fund
3. The original value of subsequent gifts donated to the fund
4. Investment income and realized and unrealized gains and losses on investments
5. Distributions from the fund in accordance with the spending policy JFS Foundation and Comerica Bank have adopted investment and spending policies for endowment funds that:
1. Protect the invested assets
2. Preserve spending capacity of the fund income
3. Maintain a diversified portfolio of assets that meet investment return objectives while keeping risk at a moderate level
4. Comply with applicable laws
JFS Foundation endowment funds are invested in JCF in a portfolio of equity and debt securities which is structured for long-term total return.The endowment funds held at Comerica Bank are invested in a balanced portfolio including cash and cash equivalents, equities and fixed income securities.
The Organization's spending policy is to disburse 5%annually, based upon endowment principal market value. If the market value of the Endowment Principal of any fund, at the end of each month, is less than the initial value of all contributions made to the Endowment Principal,then distributions will be limited to interest and dividends received.
Given the recent market declines, many of JCF's endowment fund distributions will be limited. Comerica Bank's spending policy is to distribute 5% annually.
01/10/2023 C5 Page 71P.Og419-3 28
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 14 - Endowment Net Assets, continued
Beneficial Interests in Endowment Funds, continued
Endowment composition by type of fund as of June 30, 2021:
Without Donor With Donor
Restrictions Restrictions Total
Board-designated endowment funds $ 5,271,106 $ - $ 5,271,106 Donor designated funds:
Original donor-restricted gift amount required to
be maintained in perpetuity by donor - 4,587,370 4,587,370 Underwater endowments - (20,295) (20,295) Accumulated investment gains - 1,487,921 1,487,921 $ 5,271,106 $ 6,054,996 $ 11,326,102 Endowment composition by type of fund as of June 30, 2020:
Without Donor With Donor
Restrictions Restrictions Total
Board-designated endowment funds $ 4,254,028 $ - $ 4,254,028 Donor designated funds:
Original donor-restricted gift amount required to
be maintained in perpetuity by donor - 4,587,370 4,587,370 Underwater endowments - (82,518) (82,518) Accumulated investment gains - 386,978 386,978 $ 4,254,028 $ 4,891,830 $ 9,145,858 Changes in endowment net assets are as follows as of June 30, 2021:
Without Donor With Donor
Restrictions Restrictions Total
Endowment net assets, beginning of year $ 4,254,028 $ 4,891,830 $ 9,145,858 Appropriated expenditures (227,864) (260,893) (488,757) Investment return, net 1,244,942 1,424,059 2,669,001 Endowment net assets, end of year $ 5,271,106 $ 6,054,996 $ 11,326,102 Changes in endowment net assets are as follows as of June 30, 2020:
Without Donor With Donor
Restrictions Restrictions Total
Endowment net assets, beginning of year $ 4,508,478 $ 5,165,550 $ 9,674,028 Contributions 126 2,500 2,626
Write off promise to give - (10,000) (10,000) Appropriated expenditures (229,286) (260,996) (490,282) Investment return, net (25,290) (51224) (30,514) Endowment net assets, end of year $ 4,254,028 $ 4,891,830 $ 9,145,858 01/10/2023 C5 Page 72P..f4J913 29
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 15 - Retirement Plan
JFS has established a 401(k)-retirement plan(Plan)covering all full-time and half-time employees.The Plan allows for employee contributions to the Plan up to the maximum amount allowed by the Internal Revenue Code, if they wish, beginning on their hire date. JFS made a 3% safe harbor contribution and a discretionary match for the years ended June 30, 2021 and 2020. Employees are eligible to participate in JFS's contribution if they are 21 years of age and have completed one year of service and 975 hours of service during the Plan year. The Organization contributed $534,546 and $417,846 to the Plan for the years ended June 30, 2021 and 2020, respectively.
Note 16 -Commitments
Facility Operating Leases
JFS leases office facilities under lease agreements expiring through fiscal year 2022. Rent expense totaled $1,112,304 and $894,477 for the years ended June 30, 2021 and 2020, respectively.
CARS Nonprofit leases office facilities under a lease agreement that expires in fiscal year 2024.Rent expense totaled $256,815 and $235,486 for the years ended June 30, 2021 and 2020, respectively.
CCAA rents land and buildings under lease agreements through fiscal year 2024 as well as on a month-to-month basis. For the years ended June 30, 2021 and 2020 rent expense totaled $337,002 and $338,805. The general manager for CCAA has a 21.4% interest in APG Properties, LLC that CCAA rented property from during the years ended June 30, 2021 and 2020.Additionally,the general manager has a 33.33% undivided interest in RAA Property Partnership. CCAA rents vacant land used by the auction from this entity.
Charitable Auto Recycling, Inc leases space from KLA Holdings,a related party,under a lease agreement that expires in fiscal year 2024. For the years ending June 30, 2021 and 2020, rent expense totaled $44,299 and $35,769, respectively.
Express rents land under a lease agreement expiring through November 2031. Rent expense totaled$122,471 for the year ended June 30, 2021.
The following is a schedule of future minimum lease payments under the leases as of June 30, 2021:
Years Ending June 30,
2022 $ 973,016
2023 844,638
2024 660,816
2025 443,353
2026 458,646
Thereafter 1,009,080
$ 4,389,549
01/10/2023 C5 Page 73p.QL1 13 30
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Consolidated Financial Statements
Years Ended June 30, 2021 and 2020
Note 17 -Concentrations
The Organization maintains bank accounts which may exceed depository insurance limits and therefore expose the Organization to credit risk. The Organization restricts its cash deposits to financial institutions which are members of the FDIC, insured up to a limit of$250,000 per depositor.
For the year ended June 30, 2021, grants receivable from two agencies comprised 71%, of the total balance (two agencies comprised 76%of the total balance for the year ended June 30, 2020). Revenue from two agencies during the year ended June 30,2021 comprised 74%of grant revenue(one agency and 28%during the year ended June 30, 2020). Unconditional promises to give from one donor comprised 76% of the total balance at June 30, 2021 (one donor totaling 84%at June 30,2020).There were no concentrations of contributions during the years ended June 30, 2021 and 2020.
Note 18 - Related Party
The Director for CCAA has a 21.4% interest in APG Properties, LLC which is the company from which CCAA rented property on a month-to-month basis prior to opening their new facility in January 2018.The new facility is also owned by APG Properties, LLC. Additionally, the Director has a 33.33% undivided interest in RAA Property Partnership.
CCAA currently rents vacant land that is used by the auction house from this entity.
Recycling leases the land on which it conducts its auctions from KLA Holding, LLC. CARS Nonprofit has a 50% interest in KLA Holdings, LLC.
Note 19 - Supplemental Cash Flow Disclosures
The Organization had the following non-cash transactions for the years ended June 30, 2021 and 2020. 2021 2020
Purchase of intangible assets with long-term financing $ - $ 203,500 Purchase of equipment with long-term financing $ - $ 140,812 Cash paid for interest was$26,292 and$45,822 for the years ended June 30,2021 and 2020,respectively.Cash paid for taxes was $255,930 and $123,548 for the years ended June 30, 2021 and 2020, respectively.
Note 20 - Economic Uncertainty
In December 2019,a novel strain of coronavirus(COVI D-19)was reported in Wuhan, China.On March 11,2020,the World Health Organization declared 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 Coronavirus Aid, Relief, and Economic Security (CARES) Act, which includes significant provisions to provide relief and assistance to affected organizations. The Organization received Paycheck Protection Program loans as part of the CARES Act to support the important work of the community. The Organization moved many services from in person to remote offerings and continued to serve vulnerable population in person with safety protocols in place.Therefore,the Organization was able to meet contract requirements as well as community needs.Concerns of the pandemic continues, possibility of closures and shelter in place remains and the future financial impact cannot be reasonably estimated at this time should there be new pandemic related mandates.
01/10/2023 C5 Page 74P,Qjf419-3 31
Attachment A:JFS Most Recent Audited Financial Statements
REPORTS AND SCHEDULES REQUIRED BY UNIFORM GUIDANCE, AUDITS OF
STATES, LOCAL GOVERNMENTS, AND NONPROFIT ORGANIZATIONS
01/10/2023 C5 Page 75PQf4J W
Attachment A:JFS Most Recent Audited Financial Statements � Aldrich - Aldrich CPAs+Advisors LLP
7676 Hazard Center Drive,#1300
San Diego, California 92108
INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED
ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENTAUD/T/NG STANDARDS
To the Board of Directors
Jewish Family Service of San Diego
We have audited, in accordance with the auditing standards generally accepted in the United State 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 Jewish Family Service of San Diego(a nonprofit organization), which comprise the consolidated statement of financial position as of June 30, 2021, 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 15, 2021.
Internal Control over Financial Reporting
In planning and performing our audit of the consolidated financial statements,we considered Jewish Family Service of San Diego's internal control over financial reporting(internal control)as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Jewish Family Service of San Diego's internal control.
Accordingly, we do not express an opinion on the effectiveness of Jewish Family Service of San Diego's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control,such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness,yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether Jewish Family Service of San Diego's consolidated financial statements are free of 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 consolidated financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audits, 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. 01/10/2023 C5 Page 76pof,1 ,3
Attachment A:JFS Most Recent Audited Financial Statements
INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED
ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENTAUD/TING STANDARDS, CONTINUED
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 Jewish Family Service of San Diego's internal control or on compliance.This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Jewish Family Service of San Diego's internal control and compliance.Accordingly, this communication is not suitable for any other purpose.
Aukick wAG t,A&� 'S LLP
San Diego, California
December 15, 2021
01/10/2023 C5 Page 77p,W519-3 33
Attachment A:JFS Most Recent Audited Financial Statements � Aldrich - Aldrich CPAs+Advisors LLP
7676 Hazard Center Drive,#1300
San Diego, California 92108
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND
ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE To the Board of Directors
Jewish Family Service of San Diego
Report on Compliance for Each Major Federal Program
We have audited Jewish Family Service of San Diego's compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on Jewish Family Service of San Diego's major federal program for the year ended June 30, 2021.Jewish Family Service of San Diego's major federal program is identified in the summary of auditors'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.
Auditors' Responsibility
Our responsibility is to express an opinion on compliance for each of Jewish Family Service of San Diego'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 (Uniform Guidance).Those standards and 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 Jewish Family Service of San Diego's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.
We believe 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 Jewish Family Service of San Diego's compliance.
Opinion on Each Major Federal Program
In our opinion, Jewish Family Service of San Diego 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.
Report on Internal Control over Compliance
Management of Jewish Family Service of San Diego 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 Jewish Family Service of San Diego's internal control over compliance with the types of requirements that could have a direct and material effect on its major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for its major federal program and to test and report on internal control over compliance in accordance with 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 Jewish Family Service of San Diego's internal control over compliance.
01/10/2023 C5 Page 78P..f519-3
Attachment A:JFS Most Recent Audited Financial Statements
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND
ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE,
CONTINUED
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 Uniform Guidance.Accordingly, this report is not suitable for any other purpose.
San Diego, California
December 15, 2021
01/10/2023 C5 Page 79P0f'j'Q'3 31
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Schedule of Expenditures of Federal Awards
Year Ended June 30, 2021
Federal Passed
CFDA Through to Federal
Federal Grants/Pass-Through Grantor/Program or Cluster Title Number Subrecipients Expenditures U.S. Department of Housing and Urban Development
Community Development Block Grants/Entitlement Grants Cluster Pass-Through Program From:
City of Poway 14.218 $ - $ 185,988 Total Community Development Block Grants/Entitlement Grants Cluster - 185,988 Pass-Through Program From:
Riverside County Department of Public Social Service 14.267 - 2,155,226 Total U.S. Department of Housing and Urban Development - 2,155,226 U.S. Department of State
Pass-Through Program From:
U.S. Refugee Admissions Program:
Hebrew Immigrant Aid Society 19.510 - 252,856 Total U.S. Department of State - 252,856
U.S. Department of Transportation
Transit Services Programs Cluster
Pass-Through Program From:
Enhanced Mobility of Seniors and Individuals with Disabilities:
San Diego Association of Governments 20.513 - 390,109 Total Transit Services Programs Cluster - 390,109 U.S. Department of the Treasury
Pass-Through Program From:
Coronavirus Relief Fund
County of San Diego 21.019 - 12,656
Total U.S. Department of Transportation - 12,656 U.S. Department of Health and Human Services
Aging Cluster:
Pass-Through Program From:
Special Programs for the Aging, Title III, Part B,
Grants for Supportive Services and Senior Centers:
County of San Diego 93.044 - 1,440 Special Programs for the Aging, Title III, Part C,
Nutrition Services:
County of San Diego 93.045 - 462,733 COVID-19 Special Programs for the Aging, Title III 93.045 - 2,906,558 Nutrition Services Incentive Program:
County of San Diego 93.053 - 65,832
Total Aging Cluster - 3,436,563
See�nti�p�rl e�t-auauditors' report and notes to scheduledf xpenditures of federal award s @ $OP 5 36 �II �I / l� g . 193
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Schedule of Expenditures of Federal Awards
Year Ended June 30, 2021
Federal Passed
CFDA Through to Federal
Federal Grants/Pass-Through Grantor/Program or Cluster Title Number Subrecipients Expenditures U.S. Department of Health and Human Services, continued Community Services Block Grant Cluster
Pass-Through Programs From:
County of San Diego 93.569 $ - $ 345,259 Total Community Services Block Grant Cluster - 345,259 Pass-Through Programs From:
Special Programs for the Aging, Title IV, and Title II, Discretionary Projects
Project Connect 93.048 - 49,477
National Family Caregiver Support, Title III, Part E:
County of San Diego 93.052 - 115,163
Refugee and Entrant Assistance State/Replacement Designee Administered Programs
California Department of Social Services 93.566 - 49,319 Refugee and Entrant Assistance Voluntary Agency Programs Hebrew Immigrant Aid Society 93.567 - 75,139 Refugee and Entrant Assistance, Discretionary Grants:
Hebrew Immigrant Aid Society 93.576 - 101,297 Catholic Charities 93.584 - 304,471 Stephanie Tubbs Jones Child Welfare Services Program
County of San Diego 93.645 - 75,435
Material and Child Health Services Block Grant to the States County of San Diego 93.994 - 288,959
Total U.S. Department of Health and Human Services - 1,059,260 Corporation of National and Community Service
Pass-Through Programs From:
AmeriCorps:
Napa County Office of Education 94.006 - 98,058 Total Corporation of National and Community Service - 98,058 See auditors' report and notes to scheduledf xpenditures of federal award age 81P� 5�d� 37 WMM
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Schedule of Expenditures of Federal Awards
Year Ended June 30, 2021
Federal Passed
CFDA Through to Federal
Federal Grants/Pass-Through Grantor/Program or Cluster Title Number Subrecipients Expenditures U.S. Department of Homeland Security
Nonprofit Security Program 97.008 $ - $ 19,520 Citizenship Education and Training 97.010 - 108,840 Pass-Through Programs From:
Emergency Food and Shelter Program (EFSP)
Catholic Charities 97.024 - 6,262,845 Riverside County 97.024 - 4,187
COVID-19 EFSP
Catholic Charities 97.024 - 5,929 Riverside County 97.024 - 23,938
Total U.S. Department of Homeland Security - 6,425,259 Total Expenditures of Federal Awards $ - $ 14,361,234 See auditors' report and notes to scheduledf xpenditures of federal award ag@ 82P� 51d� 38 WMM
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Notes to Schedule of Expenditures of Federal Awards
Year Ended June 30, 2021
Note 1 - Basis of Presentation
The accompanying schedule of expenditures of federal awards includes the federal award activity of Jewish Family Service of San Diego under programs of the federal government for the year ended June 30,2021. The information in this schedule is presented in accordance with the requirements of Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Jewish Family Service of San Diego, it is not intended to and does not present the financial position,changes in net assets,or cash flows of Jewish Family Service of San Diego.
Note 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,wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Note 3 - Indirect Cost Rate
Jewish Family Service of San Diego will use the 10% de minimis indirect cost rate for contracts that do not have a negotiated rate.
01/10/2023 C5 Page 83P..f519-3 39
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Schedule of Findings and Questioned Costs
Year Ended June 30, 2021
Section I - Summary of Auditors' Results
Consolidated Financial Statements
Type of auditors' report issued: Unmodified
Internal control over financial reporting:
Significant deficiency(ies) identified? yes X none identified Material weakness(es) identified? yes X no Noncompliance material to the consolidated financial
statements noted? yes X no
Federal Awards
Internal control over major programs:
Significant deficiency(ies) identified? yes X none identified Material weakness(es) identified? yes X no
Type of auditors' report issued on compliance
for major programs Unmodified
Any audit findings disclosed that are required
to be reported in accordance with 2 CFR
section 200.516(a)? yes X no
Identification of major programs:
CFDA Number Name of Federal Program or Cluster
20.513 Transit Services Program Cluster
97.024 Emergency Food and Shelter National
Board Program
Dollar threshold used to distinguish
between Type A and Type B programs: $750,000
Auditee qualified as a low-risk auditee? X yes no Section II - Financial Statement Findings
None reported
Section III - Federal Award Findings and Questioned Costs None reported
01/10/2023 C5 Page 84Pof51d -3 40
Attachment A:JFS Most Recent Audited Financial Statements
SUPPLEMENTAL INFORMATION
01/10/2023 C5 Page 85,of,1 -3
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Consolidating Schedule of Financial Position
June 30, 2021
Jewish Family JFS 8788 Charitable Charitable Capital Service of Rady JFS Holdings, Balboa Avenue, Adult Rides& Auto City Auto Charitable Auto San Diego Foundation LLC LLC Services,Inc. Resources,Inc. Auction,Inc. Recycling,Inc. Express Eliminations Consolidated ASSETS
Cash $ 14,149,601 $ $ $ $ 3,450,414 $ $ 1,327,057 $ 431,434 $ 1,402,227 $ $ 20,760,733 Accounts Receivable,net 157,956 - - - - 157,956 Contract Asset Vehicle Sales Receivables - 3,917,704 (1,295,583) 2,622,121 Grants and Contracts Receivable 8,612,096 - 8,612,096 Unconditional Promises to Give,net 3,396,804 3,396,804 Investments 9,845,371 6,305,477 - 16,150,848 Investment in KLA Holdings,LLC - - 77,494 77,494 Prepaid Expenses and Other Assets 1,457,846 257,186 153,366 2,150 33,842 1,904,390 Intangible Assets - 828,939 - - 216,735 1,045,674 Intercompany Receivables 16,896,457 226,476 - - (17,122,933) - Related Party Receivables 322 - 10,000 10,000 20,322 Investment in Subsidiaries 5,647,097 874,705 - - (6,521,802) - Land,Buildings,and Equipment,net 2,657,747 6,649,356 5,277,887 1,521,523 100,859 8,938 74,655 16,290,965 Beneficial Interests in Endowment Funds 10,848,105 - - - - - - 10,848,105 Total Assets $ 73,669,402 $ 6,305,477 $ 6,649,356 $ 5,277,887 $ 11,154,441 $ $ 1,581,282 $ 452,522 $ 1,737,459 $ (24,940,318) $ 81,887,508
LIABILITIES AND NET ASSETS
Liabilities:
Accounts payable $ 2,259,663 $ $ $ $ 1,137,364 $ 915 $ 200 $ 6,218 $ $ $ 3,404,360 Line of credit 50,000 - - - - 50,000 Accrued expenses 2,458,935 3,996,480 1,333 1,045,522 326,441 1,113,479 (1,295,583) 7,646,607 Intercompany payables 4,950,457 6,649,356 5,277,887 70,081 2,822 26,700 16,453 129,177 (17,122,933) - Unearned revenue 3,836,649 - - - - - - - 3,836,649 Notes payable 2,956,800 298,348 82,368 150,000 3,487,516 Deferred compensation 442,330 - - - 442,330 Total Liabilities 16,954,834 6,649,356 5,277,887 5,502,273 5,070 1,154,790 349,112 1,392,656 (18,418,516) 18,867,462 Net Assets:
Without Donor Restrictions:
Undesignated 33,164,164 6,055,919 - - 5,652,168 (5,070) 426,492 103,410 344,803 (6,521,802) 39,220,084 Board Designated 10,709,039 - - - - - - 10,709,039 Total Without Donor Restrictions 43,873,203 6,055,919 5,652,168 (5,070) 426,492 103,410 344,803 (6,521,802) 49,929,123 With Donor Restrictions 12,841,365 249,558 - 13,090,923 Total Net Assets 56,714,568 6,305,477 5,652,168 (5,070) 4 66,492 103,410 344,803 (6,521,802) 63,020,046 Total Liabilities and Net Assets $ 73,6 99,402 $ 6,3 55,477 $ 6,6 99,356 $ 5,2 77,887 $ 11,1 44,441 $ - $ 1,581,282 $ 4 22,522 $ 1,7 77,459 $ (24,940,318) $ 81,887,508 See OrT6r}21023ditors' report. C5 Page 86,pf,19� 41
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Consolidating Schedule of Financial Position
June 30, 2020
Jewish Family JFS 8788 Charitable Charitable Service of Holdings, Balboa Avenue, Adult Rides& Auto Capital City Charitable Auto San Diego LLC LLC Services,Inc. Resources,Inc. Auto Auction Recycling,Inc. Express Eliminations Consolidated ASSETS
Cash $ 7,885,986 $ $ $ 2,314,629 $ $ 526,458 $ 268,909 $ 544,510 $ $ 11,540,492 Accounts Receivable,net 77,188 - - - 10,000 87,188 Contract Asset Vehicle Sales Receivables - 2,207,027 - (306,375) 1,900,652 Grants and Contracts Receivable 4,837,442 - 4,837,442 Unconditional Promises to Give,net 5,614,787 5,614,787 Investments 11,148,558 - 11,148,558 Investments in KLA Holdings,LLC - 69,733 69,733 Prepaid Expenses and Other Assets 535,904 184,267 183,906 9,745 - 913,822 Intangible Assets - 1,011,796 - - 224,378 1,236,174 Intercompany Receivables 16,627,795 263,842 - - (16,891,637) - Related Party Receivables 44,846 - 10,000 54,846 Investment in Subsidiaries 2,553,086 426,820 - - - (2,979,906) - Land,Buildings,and Equipment,net 2,649,247 6,960,584 5,452,070 1,232,186 129,430 12,152 90,268 16,525,937 Beneficial Interests in Endowment Funds 8,759,423 - - - - - 8,759,423 Total Assets $ 60,734,262 $ 6,960,584 $ 5,452,070 $ 7,710,300 $ $ 839,794 $ 300,806 $ 869,156 $ (20,177,918)$ 62,689,054
LIABILITIES AND NET ASSETS
Liabilities:
Accounts payable $ 500,267 $ $ $ 796,360 $ 915 $ $ 2,538 $ $ $ 1,300,080 Line of credit 50,000 - - - 50,000 Accrued expenses 2,291,252 2,827,593 1,333 285,192 105,050 410,017 (306,375) 5,614,062 Intercompany payables 4,175,964 6,960,584 5,452,070 54,176 265 7,552 96,270 144,756 (16,891,637) - Related party note payable - - - - - - 25,500 - 25,500 Unearned revenue 1,558,900 - - - - 1,558,900 Notes payable 2,956,800 1,476,572 239,607 35,204 231,250 4,939,433 Deferred compensation 399,648 - - - - 399,648 Total Liabilities 11,932,831 6,960,584 5,452,070 5,154,701 2,513 532,351 264,562 786,023 (17,198,012) 13,887,623 Net Assets:
Without Donor Restriction:
Undesignated 26,743,035 - - 2,555,599 (2,513) 307,443 36,244 83,133 (2,979,906) 26,743,035 Board Designated 8,707,723 - - - - 8,707,723 Total Without Donor Restriction 35,450,758 2,555,599 (2,513) 307,443 36,244 83,133 (2,979,906) 35,450,758 With Donor Restriction 13,350,673 - - - - 13,350,673 Total Net Assets 48,801,431 2,555,599 (2,513) 307,443 36,244 83,133 (2,979,906) 48,801,431 Total Liabilities and Net Assets $ 60,734,262 $ 6,960,584 $ 5,452,070 $ 7,710,300 $ $ 839,794 $ 300,806 $ 869,156 $ (20,177,918)$ 62,689,054 See j,p1Yg�n e� ditors' report. C5 Page 87,pf j Q� 42
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Consolidating Schedule of Activities
Year Ended June 30, 2021
Jewish Family Service of San Diego Rady JFS Foundation Charitable Charitable Capital Without Donor With Donor Without Donor With Donor Adult Rides& Auto City Auto Charitable Auto Restrictions Restrictions Total Restrictions Restrictions Total Services,Inc. Resources,Inc. Auction,Inc. Recycling,Inc. Express Eliminations Consolidated Support and Revenue:
Charitable vehicle sales and fees $ - $ - $ - $ - $ - $ - $ 19,046,758 $ - $ 6,804,746 $ 1,291,830 $ 2,572,109 $ (141,001) $ 29,574,442 Government contracts 21,236,898 - 21,236,898 - - - - - - - - - 21,236,898 Grants and contributions 11,632,561 1,840,295 13,472,856 - - - - - - - - (164,371) 13,308,485 Investment return 3,751,585 1,479,976 5,231,561 458,750 19,825 478,575 7,761 - - - - - 5,717,897 Program revenue 1,856,199 - 1,856,199 - - - - - - - - - 1,856,199 Paycheck Protection loan forgiveness - - - - - - 892,700 - 131,000 35,204 - - 1,058,904 Fees and other revenue 215,072 - 215,072 - - - (1,230) - 66 40 - - 213,948 Income from subsidiary 10,786,011 - 10,786,011 - - - 1,429,298 - - - - (12,215,309) - Net assets released from restrictions 3,594,535 (3,594,535) - 5,311 (5,311) - - - - - - - - Total Support and Revenue 53,072,861 (274,264) 52,798,597 464,061 14,514 478,575 21,375,287 - 6,935,812 1,327,074 2,572,109 (12,520,681) 72,966,773 Expenses:
Program Services:
Aging with Dignity 8,220,895 - 8,220,895 - - - - - - - - - 8,220,895 Basic Needs and Stability 22,909,710 - 22,909,710 - - - - - - - - - 22,909,710 Community Connections 1,467,568 - 1,467,568 - - - - - - - - - 1,467,568 Grants to JFS - - - 121,371 - 121,371 - - - - - (121,371) - Vehicle donation - - - - - - 14,844,670 2,557 5,950,134 1,145,124 2,310,439 (7,649,500) 16,603,424 Total Program Services 32,598,173 - 32,598,173 121,371 - 121,371 14,844,670 2,557 5,950,134 1,145,124 2,310,439 (7,770,871) 49,201,597 Supporting Services:
General and administrative 3,429,168 - 3,429,168 - - - 1,323,783 - - - - (183,501) 4,569,450 Fundraising 2,909,846 - 2,909,846 - - - 2,110,265 - - - - (43,000) 4,977,111 Total Supporting Services 6,339,014 - 6,339,014 - - - 3,434,048 - - - - (226,501) 9,546,561 Total Expenses 38,937,187 - 38,937,187 121,371 - 121,371 18,278,718 2,557 5,950,134 1,145,124 2,310,439 (7,997,372) 58,748,158 Non-operating Income(Expense)
Transfers of assets (5,713,229) (235,044) (5,948,273) 5,713,229 235,044 5,948,273 - - - - - - - Change in Net Assets 8,422,445 (509,308) 7,913,137 6,055,919 249,558 6,305,477 3,096,569 (2,557) 985,678 181,950 261,670 (4,523,309) 14,218,615 Net Assets,beginning 35,450,758 13,350,673 48,801,431 - - - 2,555,599 (2,513) 307,443 36,244 83,133 (2,979,906) 48,801,431 Profit distributions - - - - - - - - (866,629) (114,784) - 981,413 - Equity contribution - - - - - - - - - - - - - Net Assets,ending $ 43,873,203 $ 12,841,365 $ 56,714,568 $ 6,055,919 $ 249,558 $ 6,305,477 $ 5,652,168 $ (5,070) $ 426,492 $ 103,410 $ 344,803 $ (6,521,802) $ 63,020,046 See�n�rT67de10 f6�d�ditors' report. C5 Page 88Pp 43
Attachment A:JFS Most Recent Audited Financial Statements
JEWISH FAMILY SERVICE OF SAN DIEGO
Consolidating Schedule of Activities
Year Ended June 30, 2020
Jewish Family Service of San Diego Charitable Charitable Without Donor With Donor Adult Rides& Auto Capital City Charitable Auto Restrictions Restrictions Total Services,Inc. Resources,Inc. Auto Auction Recycling,Inc. Express Eliminations Consolidated Support and Revenue:
Charitable vehicle sales and fees $ - $ $ - $ 11,478,923 $ $ 4,039,902 $ 871,265 $ 1,234,298 $ (214,488) $ 17,409,900 Government contracts 16,665,713 16,665,713 - - - - 16,665,713 Grants and contributions 10,251,080 2,309,771 12,560,851 12,560,851 Program revenue 1,557,501 - 1,557,501 - - 1,557,501 Investment return 427,006 5,030 432,036 7,427 160 439,623 Fees and other revenue 102,216 - 102,216 4,405 (8,057) - 98,564 Income from subsidiary 3,064,246 - 3,064,246 516,995 (3,581,241) - Net assets released from restrictions 3,193,237 (3,193,237) - - - - Total Support and Revenue 35,260,999 (878,436) 34,382,563 12,007,750 4,031,845 8 11,425 1,234,298 (3,795,729) 48,732,152 Expenses:
Program Services:
Aging with Dignity 6,234,950 6,234,950 - - 6,234,950 Basic Needs and Stability 18,981,276 18,981,276 18,981,276 Community Connections 1,493,022 1,493,022 - - - - 1,493,022 Vehicle donation - - 8,524,713 3,617 3,634,607 833,801 1,152,165 (2,669,841) 11,479,062 Total Program Services 26,709,248 26,709,248 8,524,713 3,617 3,634,607 833,801 1,152,165 (2,669,841) 38,188,310 Supporting Services:
General and administrative 3,121,307 3,121,307 1,272,699 - - - - (211,710) 4,182,296 Fundraising 2,613,986 2,613,986 1,809,538 4,423,524 Total Supporting Services 5,735,293 5,735,293 3,082,237 (211,710) 8,605,820 Total Expenses 32,444,541 32,444,541 11,606,950 3,617 3,634,607 833,801 1,152,165 (2,881,551) 46,794,130 Change in Net Assets 2,816,458 (878,436) 1,938,022 400,800 (3,617) 397,238 37,624 82,133 (914,178) 1,938,022 Net Assets,beginning 32,634,300 14,229,109 46,863,409 2,154,799 1,104 186,691 (1,380) - (2,341,214) 46,863,409 Profit distributions - - - - - (276,486) - 276,486 - Equity contribution - - - 1,000 (1,000) Net Assets,ending $ 35,450,758 $ 13,350,673 $ 48,801,431 $ 2,555,599 $ (2,513) $ 307,443 $ 36,244 $ 83,133 $ (2,979,906) $ 48,801,431 See�n�lrp�rsdeU editors' report. C5 Page 89,pfj � 44
Attachment B:JFS Recent Financial Statement
JEWISH FAMILY SERVICE &JFS FOUNDATION
CONSOLIDATED STATEMENT OF FINANCIAL POSITION -UNAUDITED March 31,2022
ASSETS
Cash-Operations $ 13,205,382
Petty Cash 14,050
Unrestricted Cash 13,219,432
Cash-Capital Campaign 15,174
Restricted Cash 15,174
Accounts Receivable 469,472
Bequest Receivable 255,832
Pledges Receivable 2,626,402
Grants Receivable 7,693,328
Loans Receivable 75,805
Total Receivables 11,120,839
Prepaid Expenses 1,467,469
Investments-JFS
JFS Custodial Funds 17,831,627
Rady Jewish Service Foundation 6,890,638
JFS Foundation 10,532,707
Investments-Other 558,774
Investment in Subsidiary 5,342,413
Land &Building-Turk Family Center 9,804,050
Land &Building-8788 Balboa Avenue 6,353,831
Furniture&Equipment 4,519,102
Vehicles 1,416,006
Construction in Progress 225,234
Accumulated Depreciation (8,074,293)
Total Fixed Assets 14,243,930
Total Assets $ 81,223,001
LIABILITIES
Accounts Payable 956,741
Intercompany Payable-CARS CA 12,935
Accrued Payroll 919,336
Employer 401-K Contributions 376,682
Payroll Deductions Payable 71,014
Accrued Expenses 708,560
Deferred Revenue 4,506,480
Total Current Liabilities 7,551,748
Employee Deferred Compensation 423,608
Accrued Vacation Payable 1,230,053
Loan Payable-CNB 50,000
Total Liabilities 9,255,409
NET ASSETS
Change in Net Assets 9,817,216
Fund Balance 62,150,376
Total Net Assets and Fund Balance 71,967,592
Total Liabilities and Fund Balance $ 81,223,001
01/10/2023 C5 Page 90Pof61d ,3
Attachment B:JFS Recent Financial Statement
JEWISH FAMILY SERVICE
GAAP Statement of Activities - UNAUDITED
Year-to-Date Ending March 31, 2022
Current Yr
YTD Actual
7/1/2021
3/31/2022
REVENUES AND SUPPORT
Client Fees $ 3,333,676
Investment Income (837,773)
Federation Allocation and Priority Grants 177,000
Fee for Service Contracts 32,375,451
Grants: Private and Public 9,571,405
Contributions - Annual Campaign 1,654,645
Contributions - Other (135,025)
Gain/(Loss) on Sale of Asset 0
CARS 7,385,229
Events 564,435
TOTAL REVENUES AND SUPPORT 54,089,042
EXPENSES
Salaries and Employee Benefits $ 19,501,008
Occupancy 1,775,795
Insurance 325,945
Professional Fees and Contracted Services 9,356,974
Office Supplies 89,479
Communications (Postage and Telephone) 489,684
Printing 71,765
Advertising and Promotion 68,762
Fundraising 17,923
Transportation Operations and Mileage 301,699
Conferences/Meetings 17,935
Staff Development 193,103
Organization Fees and Dues 131,058
Computer Software 317,478
Furniture and Equipment 446,834
Program Supplies and Activities 2,123,440
Direct Financial Assistance 7,339,570
Other 1,703,373
TOTAL EXPENSES 44,271,825
NET SURPLUS/(DEFICIT) 9,817,216
01/10/2023 C5 Page 91pQf,j ,3
Attachment C:JFS Safe Parking Participant Guidelines
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Safe Parking Program Guidelines
Program hours are overnight from 6:00pm - 7:00am. Entry gates close at 9:30pm. All participants must exit the site by 7:00am.
A functioning vehicle is a requirement of participation in the Safe Parking program. If your vehicle becomes inoperable while at a Safe Parking site, please notify staff.
Depending on the severity of repairs needed, you will have a 24-hour grace period to decide next steps. We may be able to offer a tow truck at no cost to a destination of your choosing.
Parking Procedures:
• Please notify staff in advance if you plan to stay somewhere else for the night or if you decide to leave the program. Any absence longer than 3 days may result in dismissal from the program.
• You may utilize one parking space and must park within parking stall lines • All personal items must stay within parking stall lines and be removed every morning
• Quiet hours are from 8:00pm — 6:00am
• Due to carbon monoxide, we do not allow participants to run their engines while parked
• JFS and the City of San Diego are not liable for damages to participants' vehicles or other property caused by a third party
The following may result in immediate dismissal:
• Taking pictures and/or videos of other participants including their vehicles • Threatening other participants and/or staff
• Inappropriate and/or aggressive physical contact against other participants, their vehicles, or staff
• Possession of firearms and/or other weapons
• Being under the influence or in possession of drugs and/or alcohol • For everyone's safety, visitors are not allowed, notify staff immediately of any trespassers
Revised 3.29.22
01/10/2023 C5 Page 92,pfj Q
Attachment C:JFS Safe Parking Participant Guidelines
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Additional Guidelines:
• Respect the privacy of other participants, do not approach others in their vehicles. We ask that you do not request food, money, or any items from other participants.
• Children must be supervised and should be in their vehicles by9:00pm • Pets must be kept on a leash and cleaned up after
• We are unable to allow cooking and vehicle repair to take place onsite • Each site has a designated smoking area, we do not allow smoking inside of vehicles
Safe Parking Contact Information:
Phone: (858)637-3373
Email: [email protected]
24-Hour Hotlines:
San Diego Resource Line 211
San Diego Access & Crisis Line (888) 724-7240
Domestic Violence Hotline (888) 385-4657
Child Abuse Hotline (858) 560-2191
Adult Protective Services (800) 339-4661
Revised 3.29.22
01/10/2023 C5 Page 93PQf611N
Attachment D: Encinitas Safe Parking Frequently Asked Questions =ate, Jewish
Safe Parking Program Proposed Encinitas Lot FAQ AW' Family Service
Moving Forward
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Program Overview, Hours and Location:
#1 Q:What is the Jewish Family Service "Safe Parking Program"? A:The Safe Parking Program helps individuals and families who are living in their vehicles by providing a safe and secure place to sleep seven days a week. Lots are secured through controlled entry during certain hours granted only to program participants and security staff. The program provides vital resources and tools, dignified support, and a welcoming environment to help individuals and families stabilize their lives and transition back into housing. We provide participants with basic needs: access to bathrooms, handwashing stations, hygiene supplies, and meals/food.
The program is more than just a safe place to park; participants meet regularly with case managers to develop an action plan with an emphasis on finding stable housing solutions,which could include additional supports like benefits assistance, career coaching,financial literacy, parenting classes, and children's services.
The Encinitas Safe Parking Lot accommodates no more than 25 vehicles and includes on-site services through case managers and an overnight security guard present at all hours of program operation. The Safe Parking Program operates daily from 6:00 p.m.through 7:00 a.m. Security is present during the operating hours of the program. Staff are required to be on-site between the hours of 5:30 p.m. to 9:30 p.m. and be available outside of these hours, as needed. Participants are vetted off-site prior to being allowed entry into the program. #2 Q:Who are the people in the Safe Parking Program?
A:The people we assist are often experiencing homelessness for the first time, including:veterans, older adults (over the age of 55), college students, and families with young children. Most people in the Safe Parking Program have a source of income, have a job or are looking for work, and just need a little assistance to get themselves and their family back on their feet and into a home.The program is designed to interrupt the downward spiral of homelessness for individuals and families who are working hard to return to living in a place of their own.The majority of our clients struggle with housing affordability, often due to the loss of a job, medical hardship, reduction in work hours, or any other unexpected financial challenge.
Examples of the people who have benefited from Safe Parking Program lots, like the one proposed, include:
• Community college students trying to make ends meet,while prioritizing their education. • Families who have fallen on hard times due to an unanticipated medical bill and need to get connected to resources.
• Recently transitioned veterans who are struggling to navigate their next steps and find a new job. #3 Q:Will a Safe Parking lot in Encinitas bring more homeless people to this area? A:Through our current work, we know that families and individuals in the Safe Parking Program do not have the income to support a long daily commute.This means people stay near their places of employment and school. There is no data, evidence, or reason to believe that a Safe Parking lot will increase the homeless population in Encinitas. In fact, we expect to alleviate the homeless population in the area, serving existing Encinitas individuals and families who currently live in their car or in other situations without permanent housing.
With only 25 available spaces,the Encinitas lot will prioritize and focus on vulnerable families,veterans, older adults, and college students who are currently living in their vehicles within Encinitas and North County.JFS case managers will work with staff at the City of Encinitas,the Sheriff's Department, Community Resource Center, Mira Costa College, Encinitas Union and San Dieguito School Districts, as well as members of the community,to connect with those constituents currently living in vehicles.
9/29/20Ul/10/2023 C5 Page 94pofJ 11
Attachment D: Encinitas Safe Parking Frequently Asked Questions wish
Safe Parking Program Proposed Encinitas Lot FAQ 'AfAV
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#4 Q:Where will the Encinitas lot be located?
A:The proposed location is the Encinitas Community and Senior Center at 1140 Oakcrest Park Drive.The 25-space lot area will be situated at the southwest corner of the Encinitas Community and Senior Center parking lot. s9
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#5 Q: How many cars will the Safe Parking Program lot proposed in Encinitas serve? A:A maximum of 25 vehicles/households will be served at any one time in the Safe Parking lot proposed in Encinitas.
When participants exit the program, we enroll a new eligible,vetted individual/household into the open space. No RVs, Motorcycles, or camper style vehicles will be allowed. Each vehicle must have enough seatbelts to safely transport all people who will be sleeping in the vehicle. In the last year, in other lots,there was an average of two people per vehicle.
9/29/20U1/10/2023 C5 Page 95pof jolt
Attachment D: Encinitas Safe Parking Frequently Asked Questions "=ate, Jewish
Safe Parking Program Proposed Encinitas Lot FAQ AW' Family Service
Moving Forward
Yogetho,
#6 Q:Why does Encinitas need a Safe Parking Program lot? A:The 2019 San Diego Regional Task Force on the Homeless Point-in-Time Count identified 776 individuals experiencing homelessness in North County .The actual numbers are suspected to be much higher.
On October 17, 2018,following the lead of the State and the City of San Diego as well as others, a Shelter Crisis was declared by the City of Encinitas. Subsequently, on November 20, 2019,the City Council approved the drafting of agreements and negotiation of terms to establish a Safe Parking Lot in Encinitas.These agreements and a final program plan were presented to the City Council in open session at the January 22, 2020 City Council meeting.
In May of 2021 Jewish Family Service was awarded an extension with HHAP funding by the RTFH.The City Council voted 5-0 in favor of the extension and allowing the partnership between Jewish Family Service and The Leichtag Foundation to continue while the City of Encinitas seeks an alternate site for the Safe Parking Program. #7 Q:Why is Jewish Family Service operating this safe parking lot? A:JFS is an experienced Safe Parking Program provider and currently operates three safe parking lots within the City of San Diego. In June of 2021,Jewish Family Service received a $254,625 grant extension through the California Homeless Housing,Assistance and Prevention (HHAP)to continue to operate the Safe Parking Program in North County.
#8 Q: Is there a budget or breakdown for the$254,625 grant? A:Yes, below is a budget for the first year of the program development and actual operation projected at June 1, 2021—June 30, 2022.
Expenses—June 1, 2021—June 30,2022 JFS- HHAP Direct Service Staff, Case Managers, and Program Supervisor $85,000 Program Development and Administrative staff $35,000 Benefits $40,000
Personnel Subtotal $160,000
Program Operations, includes (cleaning, office supplies, and operational costs) $48,894 Insurance $3,500
Telephone, Fax, Internet $7,500
Program Delivery Supplies $2,000
Client Financial Assistance—Client Flex Funds(Security Deposits & Rent) $20,000 Operating Expenses $81,894
Indirect Costs (Maximum of 5%) $12 731
Total $254,625
#9 Q: Is the City of Encinitas or the Encinitas Community and Senior Center paying for this program? A: No.The Safe Parking Program lot will operate at no cost to the City of Encinitas, the Encinitas Community and Senior Center, Encinitas residents, or program participants. HHAP funding was awarded to Jewish Family Service, a 501(c)(3) nonprofit.Through this State funding and additional private philanthropy,JFS will cover all expenses to operate the program.
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Attachment D: Encinitas Safe Parking Frequently Asked Questions =ate, Jewish
Safe Parking Program Proposed Encinitas Lot FAQ AW' Family Service
Moving Forward
Yogetho,
Program Enrollment and Services:
#10 Q: How are participants screened for enrollment into the Safe Parking Program? A: Individuals and families living in their vehicles call our Safe Parking Program phone line (858-637-3373) or inquire via the JFS website (jfssd.org)to learn about the program.JFS case managers meet with clients individually offsite and screen for eligibility in advance of any entry to the lot, informing those interested that they must have a working vehicle, must follow the Program Guidelines, and will be required to meet regularly with a case manager and housing specialist to create a plan to achieve more permanent housing.All adults are run through the Megan's Law database and the National Sex Offender Registry. Once deemed eligible, participants are scheduled to meet with a case manager in person to complete the official intake paperwork, provide picture IDs, and sign the Safe Parking Program Guidelines. Participants must go through this assessment before being allowed entry to the lot. #11 Q:Are there restrictions on drug and alcohol use?
A: Drug and alcohol use is not permitted in the Safe Parking Program. While HHAP funding prohibits drug testing, Safe Parking case managers and security closely monitor participants' behavior and the physical lot for any signs of alcohol or drug use. Illegal drug use will result in immediate disqualification from the program and a call by the onsite security to the Sheriff.
#12 Q:What happens if someone who is not enrolled in Safe Parking shows up and wants to park? A:Trained security personnel will always manage entry to ensure only pre-enrolled Safe Parking participants enter the lot only during the allowed entry hours. Security will be on-site during operating hours for the entire length of the program at the Encinitas Community and Senior Center. For anyone expressing interest in enrollment, security will direct them to call our Safe Parking Program phone line so that they can speak to a case manager who will assess their eligibility for future enrollment. Anyone who is turned away will be advised they may not park in the adjacent residential neighborhoods.
#13 Q: Is there a time limit for participants in the program? A:The goal of the program is to help participants find housing that they can manage within their income. There are no minimum or maximum time limits to enrollment. Case managers review attendance regularly to ensure active individuals/households maintain their space in the program, while reopening spaces of anyone not actively utilizing services. Participants who are continuing to meet with JFS case managers are welcome to stay in the Safe Parking Program,which provides a safe environment as they make progress on their plan to achieve more stable housing. #14 Q: Do participants pay to park?
A: No, there is no fee to park nightly. Safe Parking is a free service for eligible, enrolled participants who agree to actively seek more stable housing.
Safety&Security:
#15 Q: How can you ensure community safety?
A:There will be onsite security guards during all program hours from 6:00 p.m.to 7:00 a.m. for the duration of the program under this grant. Security will manage entry of pre-enrolled participants, closely monitor the lot overnight, and ensure everyone exits in the morning. While participants may leave at any time, no entry or re-entry will be permitted after 9:30 p.m. Additionally, we are working closely with law enforcement on all aspects of the program.
The Sheriff is committed to working with onsite security and program operators to ensure community safety. 9/29/20U1/10/2023 C5 Page 97pog,1014
Attachment D: Encinitas Safe Parking Frequently Asked Questions =ate, Jewish
Safe Parking Program Proposed Encinitas Lot FAQ AWN' Family Service
Moving Forward
Yogetho,
#16 Q:Who maintains insurance and liability for the proposed site? A:Jewish Family Service agrees to defend, indemnify, and hold harmless the City of Encinitas,the Encinitas Community and Senior Center and all subsidiaries from and against claims, demands, losses, defense costs, or liability of any kind connected to the Safe Parking Program, including, but not limited to,their use of the property and operation of the program.
#17 Q:Where do Safe Parking participants go during the day? A: During the day, many participants work or attend school. Others will be connecting with additional local organizations to which they have been referred by our case managers and housing specialists. All participants will leave the Safe Parking lot by 7:00 a.m. and will be advised they may not park in the adjacent residential neighborhoods during the day.
Program Review:
#18 Q:What are the current outcomes of the Safe Parking Program? A: In JFS's current North County Safe Parking Program, we have verified that 63%of clients moved into housing.
Many of the remainder move on to similar circumstances, although we are not informed directly, so we are unable to track and verify for data reporting purposes. Over 99%of people exited the current North County Safe Parking Programs without incident. In the past year, less than 1%were exited from the program by our staff for poor behavior or not following Program Guidelines.
#19 Q:What data and information will be tracked?
A:JFS will report the following measures to the City on a monthly basis. After the first three months,JFS will report the results to City Council.
1. Zip code of enrolled participants (the number/%of Encinitas residents,the number/%of North County residents,#/%other)
2. Demographics of enrolled participants (including first time homeless, college students, veterans, families with children, and older adults as prioritized demographics)
3. #/%of exits that are involuntary (track reasons why participants were exited and average number of days in the program)
4. #/%of exits that are voluntary(track reasons why participants exited the program and average number of days in the program) with a goal of at least 30%of enrolled participants will exit to more stable housing (e.g., apartment/home, reunification with family, permanent supportive housing, veteran housing, roommate) The City, with the assistance of the San Diego Sheriff's Department, will track the geographic area roughly bound within one mile of the Community and Senior Center on a monthly basis:
1. Calls for service (total number and number that generate a criminal case)
2. Crimes (type and number)
#20 Q: How long will the program run?
A: HHAP funding is available through June 30, 2022.
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EXHIBIT C
INSURANCE AND BONDING REQUIREMENTS
Contractor shall procure and maintain for the duration of the Contract, [and for x years thereafter,] insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of the work hereunder by the Contractor, his agents, representatives, employees, or subcontractors.
MINIMUM SCOPE AND LIMIT OF INSURANCE
Coverage shall be at least as broad as:
1. Commercial General Liability ("CGL"): Insurance Work Office Form CG 00 01 covering CGL on an "occurrence" basis, including products, completed operations, property damage, bodily injury, and personal & advertising injury with limits no less than $2,000,000 per occurrence. If a general aggregate limit applies, either the general aggregate limit shall apply separately to this Project/location or the general aggregate limit shall be twice the required occurrence limit.
2. Automobile Liability: Insurance Work Office Form Number CA 0001 covering Code 1 (any auto), with limits no less than $2,000,000 per accident for bodily injury and property damage.
3. Workers' Compensation insurance as required by the State of California, with Statutory Limits, and Employers' Liability insurance with a limit of no less than $1,000,000 per accident for bodily injury or disease.
4. Surety Bonds as described below.
Contractor shall also provide the additional coverages checked below and at least as broad as:
5. ❑ Contractors' Pollution Legal Liability and/or Asbestos Legal Liability and/or Errors and Omissions (if Project involves environmental hazards) with limits no less than $1,000,000 per occurrence or claim, and $2,000,000 policy aggregate.
6. ❑ Builder's Risk (Course of Construction) insurance utilizing an "All Risk" (Special Perils) coverage form, with limits equal to the completed value of the Project and no coinsurance penalty provisions.
7. ❑ Professional Liability (if Design/Build), with limits no less than $1,000,000 per occurrence or claim, and $2,000,000 policy aggregate.
If the contractor maintains higher limits than the minimums shown above, the City requires and shall be entitled to coverage for the higher limits maintained by the contractor. Any available insurance proceeds in excess of the specified minimum limits of insurance and coverage shall be available to the City.
Deductibles and Self-Insured Retentions
Any deductibles or self-insured retentions must be declared to and approved by the City. At the option of the City, either: the contractor shall cause the insurer shall reduce or eliminate such 00109981 1 Exhibit C, Page 1 of Error! Bookmark not defined. 01/10/2023 C5 Page 99 of 103
deductibles or self-insured retentions as respects the City, its officers, officials, employees, and volunteers; or the Contractor shall provide a financial guarantee satisfactory to the City guaranteeing payment of losses and related investigations, claim administration, and defense expenses.
Other Insurance Provisions
The insurance policies are to contain, or be endorsed to contain, the following provisions:
1. The City, its officers, officials, employees, and volunteers are to be covered as additional insureds on the CGL policy with respect to liability arising out of with respect to liability arising out of work or operations performed by or on behalf of the Contractor including materials, parts, or equipment furnished in connection with such work or operations and automobiles owned, leased, hired, or borrowed by or on behalf of the Contractor. General liability coverage can be provided in the form of an endorsement to the Contractor's insurance (at least as broad as ISO Form CG 20 10, CG 11 85 or both CG 20 10 and CG 20 37 forms if later revisions used), unless otherwise approved in advance by City.
2. For any claims related to this Project, the Contractor's insurance coverage shall be primary insurance as respects the City, its officers, officials, employees, and volunteers.
Any insurance or self-insurance maintained by the City, its officers, officials, employees, or volunteers shall be excess of the Contractor's insurance and shall not contribute with it.
3. Each insurance policy required by this clause shall provide that coverage shall not be canceled, except with notice to the City.
Builder's Risk(Course of Construction) Insurance
Contractor may submit evidence of Builder's Risk insurance in the form of Course of Construction coverage. Such coverage shall name the City as a loss payee as their interest may appear.
If the Project does not involve new or major reconstruction, at the option of the City, an Installation Floater may be acceptable. For such Projects, a Property Installation Floater shall be obtained that provides for the improvement, remodel, modification, alteration, conversion or adjustment to existing buildings, structures, processes, machinery and equipment. The Property Installation Floater shall provide property damage coverage for any building, structure, machinery or equipment damaged, impaired, broken, or destroyed during the performance of the Work, including during transit, installation, and testing at the City's site.
Claims Made Policies
If any coverage required is written on a claims-made coverage form:
1. The retroactive date must be shown, and this date must be before the execution date of the Contract or the beginning of Contract work.
2. Insurance must be maintained and evidence of insurance must be provided for at least five (5) years after completion of Contract work.
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3. If coverage is canceled or non-renewed, and not replaced with another claims-made policy form with a retroactive date prior to the Contract effective, or start of work date, the Contractor must purchase extended reporting period coverage for a minimum of five (5) years after completion of Contract work.
4. A copy of the claims reporting requirements must be submitted to the City for review.
5. If the services involve lead-based paint or asbestos identification/remediation, the Contractors Pollution Liability policy shall not contain lead-based paint or asbestos exclusions. If the services involve mold identification/remediation, the Contractors Pollution Liability policy shall not contain a mold exclusion, and the definition of Pollution shall include microbial matter, including mold.
Acceptability of Insurers
Insurance is to be placed with insurers with a current A.M. Best rating of no less than A: VII, unless otherwise acceptable to the City.
Waiver of Subrogation
Contractor hereby agrees to waive rights of subrogation which any insurer of Contractor may acquire from Contractor by virtue of the payment of any loss. Contractor agrees to obtain any endorsement that may be necessary to affect this waiver of subrogation. The Workers' Compensation policy shall be endorsed with a waiver of subrogation in favor of the City for all work performed by the Contractor, its employees, agents and subcontractors.
Verification of Coverage
Contractor shall furnish the City with original certificates and amendatory endorsements, or copies of the applicable insurance language, effecting coverage required by this Contract. All certificates and endorsements are to be received and approved by the City before work commences. However, failure to obtain the required documents prior to the work beginning shall not waive the Contractor's obligation to provide them. The City reserves the right to require complete, certified copies of all required insurance policies, including endorsements, required by these specifications, at any time.
Subcontractors
Contractor shall require and verify that all subcontractors maintain insurance meeting all the requirements stated herein, and Contractor shall ensure that City is an additional insured on insurance required from subcontractors. For CGL coverage, subcontractors shall provide coverage with a format least as broad as CG 20 38 04 13.
Surety Bonds
Contractor shall provide the following Surety Bonds if checked:
1. ❑ Bid Bond.
2. ® Payment Bond and Performance Bond.
3. ❑ Maintenance Bond.
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AGREEMENT TO COMPLY WITH CALIFORNIA LABOR LAW REQUIREMENTS [Labor Code§§ 1720, 1771.1, 1773.8, 1775, 1776, 1777.5, 1813, 1860, 1861, 3700] The undersigned Contractor certifies that it is aware of and hereby agrees to fully comply with the following provisions of California law:
1. No contractor or subcontractor may be listed on a bid proposal for a public works project(submitted on or after March 1, 2015) unless registered with the Department of Industrial Relations pursuant to Labor Code section 1725.5 [with limited exceptions from this requirement for bid purposes only under Labor Code section 1771.1(a)]. No contractor or subcontractor may be awarded a contract for public work on a public works project (awarded on or after April 1, 2015) unless registered with the Department of Industrial Relations pursuant to Labor Code section 1725.5. This project is subject to compliance monitoring and enforcement by the Department of Industrial Relations.
2. Contractor acknowledges that this contract is subject to the provisions of Division 2, Part 7, Chapter 1 (commencing with Section 1720) of the California Labor Code relating to public works and the awarding public agency ("Agency") and agrees to be bound by all the provisions thereof as though set forth in full herein.
3. Contractor agrees to comply with the provisions of California Labor Code Section 1773.8 which requires the payment of travel and subsistence payments to each worker needed to execute the work to the extent required by law.
4. Contractor agrees to comply with the provisions of California Labor Code Sections 1774 and 1775 concerning the payment of prevailing rates of wages to workers and the penalties for failure to pay prevailing wages. The Contractor shall, as a penalty to the Agency, forfeit not more than fifty dollars ($50) for each calendar day, or portion thereof, for each worker paid less than the prevailing rates as determined by the Director of Industrial Relations for the work or craft in which the worker is employed for any public work done under the contract by Contractor or by any subcontractor.
5. Contractor agrees to comply with the provisions of California Labor Code Section 1776 which require Contractor and each subcontractor to (1) keep accurate payroll records, (2) certify and make such payroll records available for inspection as provided by Section 1776, and (3) inform the Agency of the location of the records. The Contractor is responsible for compliance with Section 1776 by itself and all of its subcontractors.
6. Contractor agrees to comply with the provisions of California Labor Code Section 1777.5 concerning the employment of apprentices on public works projects, and further agrees that Contractor is responsible for compliance with Section 1777.5 by itself and all of its subcontractors.
7. Contractor agrees to comply with the provisions of California Labor Code Section 1813 concerning penalties for workers who work excess hours. The Contractor shall, as a penalty to the Agency, forfeit twenty-five dollars ($25)for each worker employed in the execution of the contract by the Contractor or by any subcontractor for each calendar day during which such worker is required or permitted to work more than 8 hours in any one calendar day and 40 hours in any one calendar week in violation of the provisions of Division 2, Part 7, Chapter 1,Article 3 of the California Labor Code.
8. California Labor Code Sections 1860 and 3700 provide that every contractor will be required to secure the payment of compensation to its employees. In accordance with the provisions of California Labor Code Section 1861, Contractor hereby certifies as follows:
"I am aware of the provisions of Section 3700 of the Labor Code which require every employer to be insured against liability for worker's compensation or to undertake self-insurance in accordance with the provisions of that code, and I will comply with such provisions before commencing the performance of the work of this contract."
Signature Date
Name/Title Company:
00109981 1 Exhibit D
01/10/2023 C5 Page 102 of 103
EXHIBIT E
SPECIAL PROVISIONS
This Contract is subject to the following provisions, if checked:
1. ❑ State of California grant conditions, as attached.
2. ❑ Federal grant conditions, as attached.
3. ❑ Other conditions, as attached.
00109981 1 Exhibit E
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