NEIGHBORLY SENIOR SERVICES, INC./RECOMMENDATIONS FOR SPECIAL EVENTS GRANTS FUNDING PILOT PROGRAM
CITY OF CLEARWATER
SPECIAL EVENTS GRANT FUNDING APPLICATION
For Assistance Phone: (813) 462-6596
Print or type. If necessary, use additional sheets of paper to complete the application.
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1. EVENT TITLE:"CHOCOLATE, CHOCOLATE AND MORE"
2. APPLICATION INFORMATION:
Organization: Neighborly Senior Services. Ine.
Address: 13650 Stoneybrook Drive. Clearwater. FL
Contact person: Bobbie Tean Williams
Title: Development Officer
Telephone: (813) 837-9149
(home)
33762
(813) 573-9444 ext. 279 (813) 572-8214
(work) (fax)
Legal Name: Neighborly Senior Services. Inc.
Year of Incorporation: 4/20/66 or Date of Application
Charter Number: 710756 Check if 501c3: X
Month and year organization was created: April. 1966
Describe the organization's major activities: Neighborly Senior Services Inc.
provides more than 12,000 citizens, age 60 and over, with a myriad of services designed to
maximize the independence, quality of life and dignity of the people we serve by providing
superior health, home and community based care. These services include but are not
limited to Meals on Wheels, Group Dining, Adult Day Care, In-Home Care and
Transportation.
Describe event management experience: For the past 5 years, Neighborly Senior
Services has oq,ranized a successful golf tournament in Pinellas County and for 3 years a
similar Chocolate Festival in Manatee County.
These attachments must be provided:
A. Most recent Financial Statement
B. Certification of non-profit status
C. Letter(s) of Commitment for matching funds
D. Listing of current Board of Directors
E. Proposed Event-Marketing plan
F. ~~, .. rioor Special Event, if applicable
Sit,'l1ature Date
Authorized Board Member
The City of Clearwater reserves the right to r~iect or fimd applicants at a level lower lh;m requested.
City of Clearwater
Special Events Grant Funding Application
Page 2
3. EVENT INFORMATION:
A. Event Description an Purpose: "Chocolate, Chocolate. and More" will be a
dav- long event at the Clearwater Mall featuring a variety demonstrations, with free
samples. by Clearwater and Tampa Bay area restaurants and Chocolatiers. There
will also be exhibits focusing on the needs and services available to meet the needs
of the elderly in Clearwater, in particular the area of Alzheimer's Disease.
B. Primary Objective of the Event: To provide Clearwater residents with an
opportunity to learn more about the services for the elderly while enioying the
culinary talent,; of area restaurants and Chocolatiers: to raise additional funds to
support the FAVOR pro~'Tam and respite care for caregivers ofloved ones with
Alzheimer's.
C. Primary Benefits to the Citizens of Clearwater: Increased awareness of the
needs of elderly and of the services available to meet those needs: increased
funding for services to the elderly served in 5 programs operated by Neighborly
Senior Services in the city of Clearwater. Neighborly Seniors Services currently
serves over 2,000 clients in Clearwater.
D. Has this event been held in the past;) Yes X, not in Pinellas No
If so, when? Where?
Why was it successful: N/ A
How will these grant funds expand this event? A new event for Pinellas
E.
Date(s) of planned event:
February 13, 1999
F. Location(s) of planned event: Clearwater Mall. Clearwater Florida
G. Anticipated number of attendees: 500 through ticket sales plus exposure to
mall shoDPers the day of the event.
H. Target Audience (age group, ethnic diversity, geographic reach): All ages
and ethnic ~'TOUPs, witll a focus on individuals and families, who reside in Clearwater
and surrounding communities tllroughout tlle Tampa Bay area.
1. Who will be managing this event and what are their qualifications (attach
resume if applicable): Bobbie Tean Williams, Development Oflicer, with 18 plus
years of limdraising experience including special event,; management and Tan
Sebald, Director of Volunteer Resources, witll 10 years in Volunteer Management
and Customer Training.
<I.
City of Clearwater
Special Event" Grant Funding Application
Page 3
J. What Other Organizations will be involved in this event: FA YOR (Florida
Alzheimer's Volunteers Oflering Respite.
K. How will profits from this event be used: To support the programs
operated bv Neighborlv Senior Services in Cle;uwater.
5. GRANT REQUEST (Funds)
A.
Amount of funding requested (not to exceed $10,000.):
$6,862
B. Describe in detail what these funds will be used for: Note: Exhibit I lists
available City services. The }..,'Tcmt will be used to deli-av the start up cost for this event in
the ;u-eas of printing (brochures, stationery, posters, iudging forms, punch cards
[ticketsl for li-ee sanmles): marketing and advertising in local media: postage.
C. Date that the City funding will be needed: Januarv 5, 1999
6. MATCHING FUNDS REQUIREMENT
A. Describe in detail the source of matching funds which must be at least
50% of the grant request (in-kind and/or cash with a minimum of one-
half in cash) and how the funds will be used:
AJ;1.500 cash match from Neighborlv Senior Services Special Events Budget will be
used to m;u-ket event through newspapers, radio. TV, posters and T-shirts: $1,000
in-kind donation from Clearwater Mall to cover space rental fees, electricity, table
rentals and security: $900 in-kind match of volunteer time.
7. ADDITIONAL INCOME/ RESOURCES
A. List any known or expected additional grants or sponsors and their
contributions in support of this event:
Local businesses, restaurants and chocolatiers will contribute time and materials bv
providing free products for participants to s;uTIPle: media sponsorships will be
submitted to local radio and TV stations and newspapers: sponsorship re<lUests are
also being submitted to national corporations in related industries for donations of
supplies and/or doll;u-s.
B. List all sources of anticipated event revenue:
Ticket sales: opnortunitv prize ticket sales: cake walk ticket sales: cOrDorate
sponsorshins.
C. List volunteer resources: Volunteers from Neighborlv Seniors Services and
FA YO R ""ill contribute anproximatelv 75 hours of time to the event.
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City of Clearwater
Special Event" Grants Funding Application
Page 4
8. TOTAL EVENT BUDGET
EXPENSE..~
Item
Cost
Funding Source
Printing(Posters/Flvers/
Tickets}
Postage
Marketing
Signs/Banners
T-shirts/ Aprons
MisdTape, Tacks, Markers
poster board. etc.)
Stationery/Envelopes
617
150
2,700
~i86
2,500
City Grant
"
"
Applicant cash
"
75
4:-34
"
"
Total Cost
$6,862
INCOME
Source
Ticket Sales
Cake Walk
Opportunity Prize Drawing
Apronrr-shirt Sales
Sponsorships
Amount (Cash or In-Kind)
$4,000
45
500
300
3,000
Total Income
$7,845
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April 15, 1998
TO: City of Clearwater
Office for Special Event" Grant Funding
FRO M: Bobbie.J ean Williams, Development Ollieer, ,~
Neighborly Senior Services, lne. I '
SUBJECT': Application for Special Event Funding
Enclosed please find Neighborly Senior Services Application for Special Events Funding
from the City of Clearwater.
The most recent financial statement that we have is a copy of our 1996 Financial Audit as
the auditors are currently working on our 1997 Audit which will not be available for at least
another month. If desired we can forward that audit at that time.
Please feel free to call should you have any questions or require any additional information.
Thank you.
13650 Stoneybrook Drive · Clearwater, Florida 33762
(813) 573-1189 · (813) 573-9444. Fax (813) 572-8214
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Certified Public Accountants
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NEIGHBORLY SENIOR SERVICES, INC.
Financial Statements, Supplementary Financial Information
and Reports as Required by the Comptroller General
of the United States and Office of Management and
Budget Circular A-I33
December 31,1996
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NEIGHBORLY SENIOR SERVICES, INC.
Table of Contents
Independent Auditor's Report on Basic Financial Statements and
Supplementary Financial Information
Financial Statements:
Balance Sheet
Statement of Activities
Statement of Functional Expenditures
Statement of Cash Flows
Notes to Financial Statements
Supplementary Financial Information:
Schedule of Financial Assistance
Schedule of Administrative and General Expenditures - Indirect Costs
Schedule of Unrestricted Revenues and Expenditures
Reports in Accordance with Government Auditing Standards:
Independent Auditor's Report on Internal Control Structure Based on an Audit
of Basic Financial Statements Performed in Accordance with Government
Auditing Standards
Independent Auditor's Report on Compliance Based on an Audit of Basic
Financial Statements Performed in Accordance with Government Auditing
Standards
Reports in Accordance with OMB Circular A-133:
Independent Auditor's Report on the Internal Control Structure Used in
Administering Federal Awards
Independent Auditor's Report on Compliance with General Requirements
Applicable to Federal Awards Programs
Independent Auditor's Report on Compliance with Specific Requirements
Applicable to Major Federal Award Programs
Independent Auditor's Report on Compliance with Specific Requirements
Applicable to Nonrnajor Program Transactions
Report in Accordance with the Rules of the Auditor General of the State of
Florida, Chapter 10.600:
Independent Auditor's Report on Compliance with Requirements Applicable to
State Grants and Aids Appropriations
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6 -11
Schedules
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12 - 14
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17 - 18
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FRASER
& Company
Certified Public Accountants
111 Second Avenue N E.
Suite 800
St Petersburg, FL 33701
Telephone (813) 821-3133
. FAX (813) 822-2890
Indeoendent Auditor's Reoort on Basic Financial Statements
and Suoolementarv Financial fnronnation
Board of Directors
Neighborly Senior Services, Inc.:
We have audited the accompanying balance sheet of Neighborly Senior Services, Inc. (a nonprofit organization) as
of December 31, 1996 and the related statements of activities, functional expenditures and cash flows for the year
then ended. These financial statements are the responsibility of the Organization's management. Our responsibility
is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards
(1994), issued by the Comptroller General of the United States; Office of Management and Budget (OMB) Circular
A-133, "Audits of Institutions of Higher Education and Other Nonprofit Institutions," and the Rules of the Auditor
General of the State of Florida, Chapter 10.600. Those standards and OMB Circular A-133 require that we plan
and perform the audit to obtain reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the
financial. statements. An audit also includes assessing the accounting principles used and significant estimates
made by management, as well as evaluating the overall financial statement presentation. We believe that our audit
provides a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial
position of Neighborly Senior Services, Inc. at December 31, 1996, and the changes in its net assets and its cash
flows for the year then ended, in conformity with generally accepted accounting principles.
In accordance with Government Auditing Standards, we have also issued a report dated March 31, 1997, on our
consideration of Neighborly Senior Services, Inc. 's internal control structure and a report dated March 31, 1997 on
its compliance with laws and regulations.
Our audit was made for the purpose of forming an opinion on the basic financial statements of Neighborly Senior
Services, Inc. taken as a whole. The supplementary financial information listed in the table of contents is presented
for purposes of additional analysis and is not a required part of the basic financial statements. Such information
has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our
opinion, is fairly stated in all material respects, in relation to the basic financial statements taken as a whole.
March 31, 1997
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Members: American Institute of Certified Public Accountants · Florioa Institute of Certified Public Accountants
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NEIGHBORLY SENIOR SERVICES, INC.
Balance Sheet
December 31. 1996
With Comparative Amounts for December 31, 1995
Assets 1996 1995
Cash and cash equivalents S 1,922,316 1.351.464
Accounts receivable - projects and other 545,027 928,340
Promises to give (note 2) 212,685
Bequest receivable 50,000
Investments (note 4) 1,562,987 1,850,553
Other assets 7,901 9,554
Property. plant and equipment, net of
accumulated depreciation (note 5) 1,660,254 1,803,736
Total assets S 5,961,170 5,943,647
Liabilities and Net Assets
Accounts payable S 314,684 493,569
Accrued expenses:
Salaries and wages 121,612 101,209
Annual leave 200,038 207,376
Payroll taxes 9,338 12,037
Deferred revenue 214,010 93,989
Mortgage payable 140,706
T otalliabilities 859,682 1,048,886
Commitments and contingencies (notes 9 and 10)
Net assets:
Unrestricted 3,909,848 3.769,992
Temporarily restricted 922,546 855,675
Permanently restricted 269,094 269,094
Total net assets 5,101,488 4,894,761
Total liabilities and net assets S 5,961,170 5,943,647
See accompanying notes to financial statements.
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NEIGHBORLY SENIOR SERVICES, INC.
Statement of Activities
Year Ended December 31, 1996
With Comparative Amounts for Year Ended December 31,1995
1996
1995
O1anges in Unrestricted Net Assets:
Revenues and other support
Grants earned
Local match - required portion of grant
Local contributions
In-kind contributions (note 6)
Commodity foods income
Medicaid
Project income
Service for a fee
Investment income
Loss on disposal of equipment
Realized and unrealized gain on investments
Other
Net assets released from restrictions:
Satisfaction of donor restrictions
Total unrestricted revenues and other support
20,430
16,903
7,581,597
26,732
658,437
100,730
293,157
2,092,508
922,469
256,470
137,754
(32,317)
198,367
$
7,201,038
57,810
414,595
123,057
481,531
1,426,953
935,059
307,334
145,436
202,685
11,332,831
88,583
12,324,487
Expenditures:
Program services:
Daycare
Transportation
Meals and More
In-Home Care
Palm Senior Center
Total program services
Supporting services:
Administrative and general
Corporation
Fund raising
Total supporting services
Total expenditures
Net assets, beginning of year
Prior period adjustment (note 12)
Net assets, beginning of year, as restated
1,124,377 1.132,757
1,370,768 1,498,331
2,800,651 2,843,917
4,125,144 4,053,033
41,517 36,870
9,462,457 9,564,908
1,415,036 1,519,611
285,501 110,084
52,310 33,410
1,752.847 1,663,105
11,215,304 11,228,013
117,527 1,096,474
776,213
117,527 1,872,687
266,958 200,088
(177,758)
(202,685) (88,583)
(113,485) 111,505
4,042 1,984,192
4,894,761 2,910,569
202,685
5,097,446 2,910,569
$ 5,101,488 4,894,761
Increase in unrestricted net assets before cumulative effects
of changes in accounting principles
Cumulative effect of changes in accounting principle
Increase in unrestricted net assets
O1anges in Temporarily Restricted Net Assets:
Contributions
Other (note 11)
Net assets released from restrictions
Increase (decrease) in temporarily restricted net assets
Increase in net assets
Net assets, end of year
See accompanying notes to financial statements.
NEIGHBORLY SENIOR SERVICES, INC.
Statement of Functional Expenditw"es
Year Ended December 31, 1996
With Comparative Totals for Year Ended December 31, 1995
Program Services
In-Home Palm
Day Care Transportation Meals and Care Senior
Program Program More Program Program Center
Personnel $ 901,344 774,600 1,107,056 2,697,674 32,866
Travel 9,076 1,479 19,033 99,042 566
Building space 71,846 9,000 1,445 3,487
Communications and utilities 44,083 12,292 110,828 38,045 3,303
Printing and supplies 21,910 5,394 42,138 48,860 421
Food 4,210 1,387,050
Subcontractors 19,824 81,205 1,078,396 250
Insurance 7,848 80,839 21,481 35,341 423
Maintenance and repair 6,336 167,737 26,444 65 2,757
Depreciation 1,418 116,002 7,151 14,105 400
Other 36,482 122,220 78,025 110,129 531
Total unrestricted expenditure 1,124,377 1,370,768 2,800,651 4,125,144 41,517
Allocation of administrative
and general expenses 163,895 203,474 415,722 597,055 6,162
Total expenditures $ 1,288,272 1,574,242 3,216,373 4,722,199 47,679
See accompanying notes to fmancial statements.
Admini- Supporting Services
strative
and Fund Totals Total
Total General Corporation Raising Total 1996 1995
5,513,540 924,562 924,562 6,438,102 6,444,770
129,196 26,104 2,822 28,926 158,122 156,317
85,778 3,651 1,175 4,826 90,604 120,896
208,551 23,352 12,362 35,714 244,265 257,300
118,723 46,012 23,183 9,455 78,650 197,373 192,460
1,391,260 1,391,260 1,405,579
1,179,675 6,964 23,523 42,855 73,342 1,253,017 1,286,527
145,932 1,082 1,082 147,014 147,426
203,339 22,448 176 22,624 225,963 280,729
139,076 164,884 14,323 179,207 318,283 278,698
347,387 195,977 207,937 403,914 751,301 657,311
9,462,457 1,415,036 285,501 52,310 1,752,847 11,215,304 11 ,228,013
1,386,308 (1,415,036) 20,963 7,765 (1,386,308)
10,848,765 306,464 60,075 366,539 11,215,304 11,228,013
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NEIGHBORLY SENIOR SERVICES, INC.
Statement of Cash Flows
Year Ended December 31, 1996
With Comparative Amounts for Year Ended December 31, 1995
1996
1995
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
Cash flows from operating activities:
Grants and contributions
Interest received
Payments to employees and suppliers
Interest paid
Net cash provided by operating activities
$ 11,282,462
145,436
(10,853,449)
(9,882)
564,567
11,492,285
151,498
(10,906,053)
(15,474)
722,256
Cash flows from investing activities:
Proceeds from sale and maturity of investments
Purchases of investments
Purchase of property and equipment
Net cash provided (used) by investing activities
849,153
(550,153)
(152,009)
146,991
137,564
(387,682)
(685,182)
(935,300)
Cash flows from financing activities:
Principal payments of mortgage payable
Net cash (used) by financing activities
Cash and cash equivalents at beginning of year
(140,706) (40,236)
(140,706) (40,236)
570,852 (253,280)
1,351,464 1,604,744
$ 1,922,316 1,351,464
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at end of year
See accompanying notes to financial statements.
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RECONCll..IATlON OF CHANGE IN NET ASSETS TO 1996 1995
NET CASH PROVIDED BY OPERATING ACTIVITIES
Increase in net assets S 4,042 1,984,192
Adjustments to reconcile change in net assets
to net cash provided by operating activities:
Cumulative effect of changes in accounting principle (776,213)
Realized and unrealized (gain) on investments (16,406) (198,367)
Loss on disposal of equipment 32,317
Depreciation and amortization 324,288 287,204
(Increase) decrease in:
Accounts receivable 383,312 (558,367)
Promises to give (10,000)
Bequest receivable (50,000)
Other assets 1,653 (3,770)
Property and equipment (23,825)
Increase (decrease) in:
Accounts payable (178,884) (48,770)
Accrued expenses 10,366 22,609
Deferred revenue 120,021 (18,579)
Net cash provided by operating activities S 564,567 722,256
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NEIGHBORLY SENIOR SERVICES, INC.
Notes to Financial Statements
(1) Summary of Sil!I1ificant Accountin2 Policies
(a) Organization
Neighborly Senior Services, Inc. (the Organization) is a nonprofit organization which exists to
provide programs and services for mature adults. Funds for operations are received from federal,
state, county and municipal governmental units and from the United Way of Pine lias County. Federal
and state funds are received primarily through Tampa Bay Regional Planning Council, which acts as
an intermediary between Neighborly Senior Services, Inc. and the funding sources. Acceptance of
funding provided by these grants requires compliance with prescribed conditions and other special
requirements including the furnishing of certain program support from non-governmental sources.
Federal funds are principally provided by grants from the Department of Health and Human Services
(HHS) under Title III of the Older Americans Act. Other federal funds are also provided by grants
from the U.S. Department of Agriculture, U.S. Department of Transportation and U.s. Department of
Education. Funding provided from these sources is used for three primary programs: Meals and More,
Adult Day Care, In-Home Care, and the Neighborly Transportation Program (NTP).
State funds are provided by grants from the Department of Elder Affairs under the Community Care
for the Elderly Act (CCE), Alzheimer's Disease Initiative (ADI) and Home Care for the Elderly
Program (HCE). Community Care for Disabled Adults (CCDA) funding is provided by the
Department of Child and Family Services. The funds are used for case management. adult day care,
medical transportation and other services for mature adults andlor low income households in Pinellas
County.
(b) Basis of Presentation
The accompanying financial statements have been prepared on the accrual basis of accounting in
accordance with generally accepted accounting principles. Net assets and revenues, expenses, gains
and losses are classified based on the existence or absence of donor-imposed restrictions. Accordingly,
net assets of the Organization and changes therein are classified and reported as follows:
Unrestricted net assets - include net assets that are not subject to donor imposed stipulations.
Temoorarilv restricted net assets - include gifts to which donor-imposed restrictions have not been
met. trust activity and promises to give for which the ultimate pwpose of the proceeds is not
permanently restricted.
Permanently restricted net assets - include gifts that require, by donor restriction, that the corpus be
invested in perpetuity and only the income be made available for operations in accordance with donor
restrictions.
(e) Federal Income Taxes
The Organization is exempt from federal income tax under Section SOI(c)(3) of the Internal Revenue
Code, and has been determined not to be a private foundation.
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NEIGHBORLY SENIOR SERVICES, INC.
Notes to Financial Statements
(d) Cash and Casb Equivalents
For purposes of the statement of cash flows, the Organization considers all highly liquid debt
instruments purchased with a maturity of three months or less to be cash equivalents.
(e) Investments
Investments in equity securities with readily determinable fair values and all investments in debt
securities are measured at fair value. Investments other than debt securities and equity securities with
readily determinable fair values are carried at cost.
(0 Allowance for Doubtful Accounts
An allowance for doubtful accounts is considered unnecessary as management feels that all
receivables are collectible.
(g) Property, Plant and Equipment
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Property, plant and equipment are carried at cost. Depreciation on assets purchased is computed
using the straight line method. Expenditures in excess of $500 with an estimated useful life greater
than one year are capitalized. Gifts of long-lived assets are reported as unrestricted support.
Property acquired with grant funds is considered to be owned by the Organization while used in the
program for which it was purchased or in other future authorized programs; however, the grantor has
a reversionary interest in the property. Its disposition as well as the ownership of any proceeds
therefrom are subject to federal and state regulations.
(b) Deferred Revenue
Grant proceeds received but not yet earned are considered to be deferred revenues.
(i) Contributions
Contributions, including unconditional promises to give, are recorded when made. All contributions
are available for unrestricted use unless specifically restricted by the donor. Conditional promises to
give are recognized when the conditions on which they depend are substantially met.
Contributions that are restricted by the donor are reported as an increase in unrestricted net assets if
the restriction expires in the reporting period in which the support is recognized. All other donor-
restricted contributions are reported as an increase in temporarily or permanently restricted net assets
depending on the nature of the restriction. When a restriction expires, temporarily restricted net assets
are reclassified to unrestricted net assets.
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NEIGHBORLY SENIOR SERVICES, INC.
Notes to Financial Statements
(j) In-Kind Contributions
Contributions of donated non-<:ash assets are recorded at their fair values in the period received.
Contributions of donated services that create or enhance nonfinancial assets or that require
specialized skills, are provided by individuals possessing those skills, and would typically need to be
purchased if not provided by donation, are recorded at their fair values in the period received.
(k) Statement of Functional Expenditures
The costs of providing the various programs and other activities have been detailed in the Statement
of Functional Expenditures. Salaries and other expenses which are associated with a specific program
are charged directly to that program. Salaries and other expenses which benefit more than one
program are allocated to the various programs based on the relative benefit provided. Administrative
and general expenses are allocated to the various programs based on each program's direct expenses.
(I) Indirect Costs
Costs incurred for common or joint purposes, which benefit more than one project or grant and which
are not readily assignable to the grant objectives specifically benefited, are allocated by means of an
indirect cost pool based on total direct costs.
(m) Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles
requires management to make estimates and assumptions that affect the reported amounts of assets
and liabilities at the date of the financial statements and the reported amounts of revenues and
expenses during the reporting period. Actual results could differ from those estimates
(2)
Promises to Give
Unconditional promises to give are recorded as a receivable and revenue in the appropriate net asset
category. Unconditional promises to give of S212,685 are expected to be realized in less than one year.
Conditional promises to give include revocable trust agreements and communications from individuals
indicating that the Organization has been included in their will as a beneficiary. Conditional promises to
give are recognized when the conditions are substantially met. At December 31, 1996 the total conditionalcpromises to give of which the Organization has knowledge is approximately S150,OOO of which S145,000 is
for the Meals on Wheels program.
(3)
Concentrations of Credit Risk
The Organization's contracts are generally with government agencies, and therefore, a majority of its
revenue is derived from that source.
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NEIGHBORLY SENIOR SERVICES, INC.
Notes to Financial Statements
(4) Investments
Investments at December 31. 1996 consist of the following:
Fair Value
U.S. Government and agency bonds
Mortgage backed securities
Debt securities
Equity securities
$ 263.837
83.881
19.323
1.195,946
$ 1,562,987
Total investment income from securities was approximately S97,230 in 1996.
(5)
Prooertv. Plant and EQuioment
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Property, plant and equipment consist of the following at December 31, 1996:
Land
Building and improvements
Equipment
$ 310,800
1.327.101
3,355,242
4.993,143
(3.332,889)
$ 1,660.254
Less accumulated depreciation
Depreciation on assets is computed over the useful lives of the assets. ranging from 3 to 15 years.
Depreciation on assets charged to operations was $318,283.
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(6) In-Kind Contributions
As discussed in note 1, the Organization is required to furnish program funds from non-governmental
sources. A portion includes in-kind contributions, which consist principally of donated services of physical
therapists. registered nurses. bus and van drivers, and aids at the day care centers. Other in-kind
contributions include expendable supplies and equipment and facilities usage. Expendable supplies and
equipment are reported as revenues at estimated fair value at date of receipt. The value of donated services
and facilities usage is calculated at rates which have been approved by Tampa Bay Regional Planning
Council (TBRPC). In-kind revenues are reported to the various agencies as a part of funds required to match
federal and state grant revenues. Only in-kind amounts that meet the requirements as discussed in note 1(j)
are recorded in the financial statements. No donated services have been recognized for financial statement
purposes in the current year. Amounts of donated services used to meet the match requirements which are
not reported in the financial statements were approximately S356,000 for the period ended December 31.
1996.
10
NEIGHBORLY SENIOR SERVICES, INC.
Notes to Financial Statements
(7) Defined Contribution Plan
The Organization contributes to a defined contribution retirement plan for essentially all of its employees.
Employees over 21 years of age are eligible to participate in the plan after one year of service provided they
have met the 1,000 hours of service requirement. Contributions vest to employees upon meeting applicable
vesting requirements. The liability for future benefits rests with an outside carrier. All past service costs
have been funded. The total contribution for the year ended December 31, 1996 was approximately
, $196,716. The retirement contribution rate is 5% of the employees gross earnings up to $20,000 and 9.3%
~
i for earnings over $20,000.
k
~, (8) ContinuiDli~ Grants
"
Grant revenues reported in the statement ofactivities reflect amounts earned through December 31, 1996, in
accordance with grant provisions. The foIIowing summarizes the portion of the award that has not been
expended for grants continuing after December 31, 1996:
[.
i
~
f
!
t
~
Grant
Community Care for the Elderly
Title III C Child and Adult Care Food Program
Vocational Rehabilitation
Home Care for the Elderly Program
Alzheimer's Disease Initiative
Community Care for Disabled Adults:
Adult Day Care
Transportation
Transportation Disadvantage
(9) Leases
Exoiration Date
Unexpended
Portion of
Award
June 30, 1997
September 30, 1998
September 30, 1997
June 30, 1997
June 30, 1997
$3,325,893
253,271
36,990
50,568
202,762
June 30, 1997
June 30, 1997
July 31, 1997
3,572
9,713
204,651
The Organization leases certain data processing and other office equipment under leases classified as
operating leases. Rent expense for the year ended December 31, 1996 was approximately $ 94,782.
Future minimum lease payments required under the noncanceIIable leases as of December 31, 1996:
1997
1998
1999
2000
Total
$
11,862
10,212
10,212
3,404
35,690
$
11
NEIGHBORLY SENIOR SERVICES, INC.
Notes to Financial Statements
i
.
t
~
f
f
(10) Contin2encies
The Organization participates in a number of federal and state grant programs. These programs are subject
to program compliance audits by the grantors or their representatives. The audits of these programs for or
including the year ended December 31, 1996 have not yet been completed. Accordingly, compliance with
applicable grant requirements will be established at some future date. The amount. if any, of expenditures
which may be disallowed by the granting agencies cannot be determined at this time although the
Organization expects such amounts, if any, to be immaterial.
Related Parties
(11)
t
~.
..
r
I
~
~
Neighborly Senior Services Foundation. Inc. (the Foundation) is a not-for-profit organization formed to
support the objectives and programs of Neighborly Senior Services, Inc.
The chainnan and president of the Organization are ex officio trustees of the Foundation and one director of
the Organization serves on the Foundation's nominating committee. The Organization provides personnel
and other support services to the Foundation; the amount charged to the Foundation for this support was
S97,438. The Organization also contributed S322,098 to the Foundation for the period ended December 31,
1996, which included a SI77,758 transfer of restricted contributions.
(12) Prior Period Adjustment
For the period ended December 31, 1995, the Organization accounted for its United Way allocation as an
exchange transaction. For the period beginning January 1, 1996, the Organization accounted for the United
Way allocation as a promise to give in accordance with Statement of Financial Accounting Standards No.
116, Accounting for Contributions Received and Contributions Made. As a result of this change, the
temporarily restricted net assets beginning balance has been restated to reflect an increase of S202,685.
NEIGHBORLY SENIOR SERVICES, INC.
Schedule of Financial Assistance
For the Year Ended December 31, 1996
Pass
Federal Through ~
CFDA Grantor's
Program Title Grant Period Number Number ~
f
FEDERAL ASSISTANCE r
'f..
r
~
Deoartment of Health and Human Semces fl
Passed through the State of Florida
and Tampa Bay Regional Planning
Council:
Special Programs for the Aging:
January 1, 1996 -
Title III C.l Nutrition December 31, 1996 93.045. 65-003
January 1, 1996 - ~
Title III C.2 Nutrition December 31, 1996 93.045. 65-003 f:
January 1, 1996 - I
Title III B Transportation December 31, 1996 93.044. 96-34 t;
,
f
January 1, 1996 -
Title III B Adult Day Care December 31,1996 93.044. 96-02
Passed through the State of Florida
Department of Elder Affairs:
Florida Alzheimer's Volunteers December 1, 1995 - i
Offering Respite September 29,1996 93.951 XM615
Deoartment of Asrricu1ture
Passed through the State of Florida
and Tampa Bay Regional Planning
Council:
Food Distribution:
Title III C Child and Adult Care Food October 1, 1994 -
Program March 31,1996 10.570. EU-501PI
Title III C Child and Adult Care Food October 1, 1995
Program September 30, 1997 10.570. EU-60 IPI
· Major Program
t Contains State Grants and Aid Appropriations
. .-r-..c ~,
Program
or Award
Amount
S 1,278,233
582,005
590,180
326,221
25,500
415,535
283,969
~--_...:......-_-
-- . .
12
Schedule 1
Expenditures
1,278,233 t
582,005 t
590,180 t
326,221 t
25,500 t
!
106,298 t
283,969 t
NEIGHBORLY SENIOR SERVICES, INC.
Schedule of Financial Assistance
For the Year Ended December 31, 1996
Program Title
Grant Period
FEDERAL ASSISTANCE (continued)
Title ill C Child and Adult Care Food
Program
October I, 1996 -
September 30, 1998
Department of Transportation
Passed through the State of Florida:
Joint Participation Agreement
FfA Section 16 Grant
Department of Education
Passed through the Florida Department
of Labor and Employment
Security:
Vocational Rehabilitation
October I, 1995 -
September 30, 1996
Vocational Rehabilitation
October I, 1996 -
September 30, 1997
STATE ASSISTANCE
Department of Elder Affairs
Passed through the State of Florida
and Tampa Bay Regional Planning
Council:
Community Care for the Elderly
July I, 1995 -
June 30, 1996
Community Care for the Elderly
July 1, 1996 -
June 30, 1997
Alzheimer's Disease Initiative
July 1, 1995 -
June 30,1996
-
,--
Federal
CFDA
Number
10.570*
20.513
84.126
84.126
Pass
Through
Grantor's
Number
EU-70IPI
AC556
WPI78 10076
Job # 99007-3818
Fed #FL-I6-X020
VC736
CS197
EC-50 1
EC-60 1
ADINSS.96
Program
or Award
Amount
344,535
86,400
95,160
50,950
3,732,167
3,924,064
250,302
-~,.,-----_:-
13
Schedule 1
!
,
i
l
ro"
Expenditures
91,264 t
75,004
1-
!
1-
~
t
!
I
32,560
13,960
2,860,134 t
598,171 t
177,743 t
. ._-~'"-' -"_.~ ---,:~-'":"
-------------_.~~_.~_.--~..~----~.
NEIGHBORLY SENIOR SERVICES, INC.
Schedule of Financial Assistance
For the Year Ended December 31, 1996
Program Title
Federal
CFDA
Number
Pass
Through
Grantor's
Number
Grant Period
STATE ASSISTANCE (continued)
Department of Elder Affairs (continued)
Alzheimer's Disease Initiative
July 1, 1996 -
June 30, 1997 ADINSS.97
July 1, 1995 -
June 30, 1996 ESINSS.96
January 1, 1996 -
June 30, 1996 H60I-NSS
July 1, 1996 -
June 30, 1997 EH602-NSS
Elderly Early Service Intervention
Home Care for the Elderly Program
Home Care for the Elderly Program
Department of Child and Familv Services
Passed through Gulf Coast
Community Care:
Community Care for Disabled Adults -
Adult Day Care
July I, 1995 -
June 30, 1996
Community Care for Disabled Adults -
Adult Day Care
July I, 1996 -
June 30, 1997
Community Care for Disabled Adults -
Transportation
July 1, 1995 -
June 30, 1996
Community Care for Disabled Adults -
Transportation
July 1, 1996 -
June 30, 1997
A2encv for Health Care Administration
Passed through Pinellus County
Metropolitian Planning Organization
Transportation Disadvantaged
August 1, 1995
July 31,1996
93-I-NSS
Transportation Disadvantaged
August 1, 1996
July 31,1997
93-I-NSS
.,.., .
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14
Schedule 1
Program
or Award
Amount
Expenditures
361,194 158,432 t
25,807 17,929 t
,.
j:
45,650 45,239 t
i.
I
93,229 42,661 t I::
6,544 2,607
6,544 2,972
12,000 7,034
12,000 2,287
7;
~t
324,489
189,217 t
350,831
146,180 t
NEIGHBORLY SENIOR SERVICES, INC.
Schedule of Administrative and General Expenditures - Indirect Costs
Year Ended December 31, 1996
Personnel expense:
Salaries S 762,842
Fringe benefits 161,720
924,562
Overhead cost:
~ Travel 26,104
I Depreciation 164,884
i
Building Space 3,651
11 Insurance 1,082
Office supplies 21,437
Printing 11,073
Postage 6,912
Consultant expense 43,652
Publications 8,480
Subcontractors 6,964
Equipment rental 6,467
Training and education 32,583
Telephone expense 10,117
Utilities 6,323
Furniture and equipment repair 378
Vehicle operation and maintenance 682
Computer lease and maintenance 92,509
Equipment maintenance 6,384
Building maintenance 15,005
Dues and memberships 5,022
Other 20,765
490,474
S 1,415,036
15
Schedule 2
,
-~ i
~'O' ,
~'~_u
NEIGHBORLY SENIOR SERVICES, INC.
Schedule of Unrestricted Revenues and Expenditures
Year Ended December 31, 1996
Meals and In-Home
Day Care Transportation More Care
Program Program Program Program
Revenues:
Grants earned $ 820,098 1,065,372 1,875,903 3,411,175
Local match - required
portion of grant 89,568 232,658 104,789
Local contributions 20,438
In-kind contributions 70,709 52,348 ~
Commodity foods income 481,531 I
Medicaid 107,805 45,930 98,069 1,175,149
Project income 53,180 166,861 540,354 59,241
Service for a fee 84,989 121,212 6,895 94,238
Investment income 1,871 1,206 4,850 29,404
Realized and unrealized gain on
investments 5,024
Other
Net assets released from restrictions 26,048 46,753 129,884
Total revenues 1,164,700 1,541,926 3,370,144 4,946,782 11
Expenditures:
Personnel 901,344 774,600 1,107,056 2,697,674
Travel 9,076 1,479 19,033 99,042
Building space 71 ,846 9,000 1,445 3,487
Communications and utilities 44,083 12,292 110,828 38,045
Printing and supplies 21,910 5,394 42,138 48,860
Food 4,210 1,387,050
Subcontractors 19,824 81,205 1,078,396
Insurance 7,848 80,839 21,481 35,341
Maintenance and repair 6,336 167,737 26,444 65
Other 36,482 122,220 78,025 110,129
Indirect cost 163,895 203,474 415,722 597,055
Total expenditures 1,286,854 1,458,240 3,209,222 4,708,094
Excess (deficiency) of revenue over
expenditures before depreciation (122,154) 83,686 160,922 238,688
Depreciation 1,418 116,002 7,151 14,105
Excess (deficiency) of
revenues over expenditures $ (123,572) (32,316) 153,771 224,583
----------.-rd _. .----
'---.-.- --,.,,-_. -~:- -'--.~-
.---- -- --..._---:...-._-_.._-~~-~-"
-- .'. --"---"~
16
Schedule 3
Palm Senior Fund Raising Elimination Totals
Center Corporation
28,490 7,201,038
(369,205) t 57,810
309,074 85,083 414,595
123,057
481,531
1,426,953
44,526 70,897 935,059
307,334
108,105 145,436
15,406 20,430
16,903 16,903
202,685
44,526 477,978 155,980 (369,205) 11,332,831
32,866 5,513,540
566 2,822 132,018
1,175 86,953
3,303 12,362 220,913
421 23,183 9,455 151,361
1,391,260
250 23,523 42,855 1,246,053
423 145,932 i
,
.
2.757 176 203,515 !.
531 577,142 (369,205) t 555,324
6,162 20,963 7,765 1,415,036
47,279 661,346 60,075 (369,205) 11,061,905
(2.753) (183,368) 95,905 270,926
400 14,323 153,399
(3,153) (197,691) 95,905 117,527
t Elimination of local match and corporate match expense.
." :~1F?:.,:'_M . - . w
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II FRASER
& Company
Certified Public Accountants
111 Second Avenue N E
Suite 800
St, Petersburg, FL 33701
Telephone (813) 821-3133
FAX 18131 822-2890
Indeoendent Auditor's Reoort on Internal Control Structure Based on an Audit of
Basic Financial Statements Performed in Accordance With Government Auditinf! Standards
Board of Directors
Neighborly Senior Services, Inc.:
We have audited the financial statements of Neighborly Senior Services, Inc. (a nonprofit organization) as of and
for the year ended December 31, 1996, and have issued our report thereon dated March 31, 1997.
We conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards
(1994), issued by the Comptroller General of the United States~ Office of Management and Budget (OMB) Circular
A-133, "Audits ofInstitutions of Higher Education and Other Nonprofit Institutions," and the Rules of the Auditor
General of the State of Florida, Chapter 10.600. Those standards and OMB Circular A-133 require that we plan
and perform the audit to obtain reasonable assurance about whether the financial statements are free of material
misstatement.
The management of Neighborly Senior Services, Inc. is responsible for establishing and maintaining an internal
control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess
the expected benefits and related costs of internal control structure policies and procedures. The objectives of an
int.ema1 control structure are to provide management with reasonable, but not absolute, assurance that assets are
safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance
with management's authorization and recorded properly to permit the preparation of financial statements in
accordance with generally accepted accounting principles. Because of inherent limitations in any internal control
structure, errors or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of
the structure to future periods is subject to the risk that procedures may become inadequate because of changes in
conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate.
In planning and performing our audit of the financial statements of Neighborly Senior Services, Inc. for the year
ended December 31, 1996, we obtained an understanding of the internal control structure. With respect to the
int.ema1 control structure, we obtained an understanding of the design of relevant policies and procedures and
whether they have been placed in operation, and we assessed control risk in order to determine our auditing
procedures for the purpose of expressing our opinion on the financial statements and not to provide an opinion on
the internal control structure. Accordingly, we do not express such an opinion.
Our consideration of the internal control structure would not necessarily disclose all matters in the internal control
~ that might be material weaknesses under standards established by the American Institute of Certified
Public ~ccountants. A material weakness is a reportable condition in which the design or operation of one or more
of the mtemal control structure elements does not reduce to a relatively low level the risk that errors or
irregularities in amounts that would be material in relation to the financial statements being audited may occur and
<?:, DOt be detected within a timely period by employees in the normal course of performing their assigned functions.
';3}V/C Doted no matters involving the internal control structure and its operation that we consider to be material
~"L;~csses as defined above.
f~~:~-':;~-
Members: American Inst't t f C 'f' ,
I U e 0 ertl led PubliC Accountants. Floriaa Institute of Certified Public Accountants
<CHowever, we did note certain matters involving the internal control structure and its operation that we have
communicated to the management of Neighborly Senior Services, Inc. in a separate letter dated March 31, 1997.
This report is intended for the information of the board of directors, management and the funding sources of
Neighborly Senior Services, Inc. This restriction is not intended to limit the distribution of this report, which is a
matter of public record.
~AWUtl~~~
Certified Public Accountants3
SL Petersburg, Florida
March 31, 1997
f
I
Certified Public Accountants
111 Second Avenue N E,
Suite 800
St. Petersburg, FL 33701
Telephone (813) 821-3133
FAX 1813) 822-2890
Indeoendent Auditor's Reoort on Comoliance Based on an Audit of
Basic Financial Statements Perfonned in Accordance with
Government Auditim! Standards
Board of Directors
Neighborly Senior Services, Inc.:
We have audited the financial statements of Neighborly Senior Services, Inc. (a nonprofit organization) as of and
for the year ended December 31, 1996, and have issued our report thereon dated March 31, 1997.
We conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards
(1994), issued by the Comptroller General of the United States; Office of Management and Budget (OMB) Circular
A-133, "Audits of Institutions of Higher Education and Other Nonprofit Institutions," and the Rules of the Auditor
General of the State of Florida, Chapter 10.600. Those standards and OMB Circular A-133 require that we plan
and perform the audit to obtain reasonable assurance about whether the financial statements are free of material
misstatement
Compliance with laws, regulations, contracts, and grants applicable to Neighborly Senior Services, Inc. is the
L~ responsibility of the Organization's management. As part of obtaining reasonable assurance about whether the
',__.financial statements are free of material misstatement, we performed tests of Neighborly Senior SeIVices, Inco's
;'~,~~mpliance with certain provisions of laws, regulations, contracts, and grants. However, our objective was not to
i''-. provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion.
>.~ ;:-;-'~-~ ;--;':' :, '-' ~
>~" 'Ibc results of our tests disclosed no instances of noncompliance that are required to be reported under Government
~1Id1ting Standards.
~;-;:~r:-'~~~:~",,~- .:'..
.--+-1bis report is intended for the information of the board of directors, management and the funding sources of
() ~eighborly Senior Services, Inc. This restriction is not intended to limit the distribution of this report, which is a
~}"~':~ of public record.
1-/UVWl~~~
~ Members: American Inst't t f C 'f' ,
',_\' I U e 0 ertl led Public Accou~anls . Florioa Institute 01 Certified Pt:lblic Accountants
i
I
I
I
I
., II FRASER
& Company
Certified Public Accountants
111 Second Avenue N E
Suite 800
S1- Petersburg, FL 33701
Telephone 18131 821-3133
FAX 18131 822-2890
Indeoendent Auditor's Report on the Internal Control Structure
Used in Administerinl! Federal Awards
The Board of Directors
Neighborly Senior Services, Inc.:
We have audited the financial statements of Neighborly Senior Services, Inc., (a nonprofit organization) as of and
for the year ended December 31,1996, and have issued our report thereon dated March 31, 1997. We have also
audited the Organization's compliance with requirements applicable to major federal programs and have issued our
report thereon dated March 31, 1997.
We conducted our audits in accordance with generally accepted auditing standards; Government Auditing
Standards (1994), issued by the Comptroller General of the United States; and Office of Management and Budget
(OMB) Circular A-133, "Audits of Institutions of Higher Education and Other Nonprofit Institutions." Those
standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free of material misstatement and about whether the Organization
complied with laws and regulations, noncompliance with which would be material to a major federal program.
In planning and performing our audits for the year ended December 31, 1996, we considered Neighborly Senior
Services, Inc. 's internal control structure in order to determine our auditing procedures for the purpose of
expressing our opinions on the Organization's financial statements and on its compliance with requirements
applicable to major programs and to report on the internal control structure in accordance with OMB Circular A-
133. This report addresses our consideration of internal control structure policies and procedures relevant to
compliance with requirements applicable to federal programs. We have addressed policies and procedures relevant
to our audit of the financial statements in a separate letter dated March 31, 1997.
The management of Neighborly Senior Services, Inc. is responsible for establishing and maintaining an internal
control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess
the e..xpected benefits and related costs of internal control structure policies and procedures. The objectives of an
internal control structure are to provide management with reasonable, but not absolute, assurance that assets are
safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with
management's authorization and recorded properly to permit the preparation of financial statements in accordance
"ith generally accepted accounting principles, and that federal awards programs are managed in compliance with
applicable laws and regulations. Because of inherent limitations in any internal control structure, errors,
iITegu1arities. or instances of noncompliance may nevertheless occur and not be detected. Also, projection of any
C\'aluation of the structure to future periods is subject to the risk that procedures may become inadequate because of
chan~es in conditions or that the effectiveness of the design and operation of policies and procedures may
ddcnorate.
For ~ p~~ of. this report., we have classified the significant internal control structure policies and procedures
used 10 adrnimstenng federal programs in the following categories:
Re\'Cllue and Receipts
" "" Pa)TOll
Purchasing and Disbursements
Members" Amerir-an Instt t f C "f" d P "
" " " I U e 0 ertl Ie ublic Accountants. Floriaa Institute of Certified Public Accountants
.... ;;.'-
Governmental Financial Assistance Programs:
General Reauirements:
Political Activity
Civil Rights
Cash Management
Allowable Costs/Cost Principles
Administrative Requirements
Specific Reauirements:
Types of Services Allowed or Not Allowed
Eligibility
Financial Reporting
Matching
Claims for Advances and Reimbursements
Special Provisions
For all of the internal control structure categories listed above, we obtained an understanding of the design of
relevant policies and procedures and determined whether they have been placed in operation, and we assessed
control risk.
During the year ended December 31, 1996, Neighborly Senior Services, Inc. expended 95.7% of its total federal
awards under major programs.
We perfonned tests of controls, as required by OMB Circular A-133, to evaluate the effectiveness of the design and
operation of internal control structure policies and procedures that we considered relevant to preventing or
detecting material noncompliance with specific requirements, general requirements, and requirements governing
. claims for advances and reimbursements and amounts claimed or used for matching that are applicable to each of
the organization's major programs, which are identified in the accompanying schedule of financial assistance. Our
procedures were less in scope than would be necessary to render an opinion on these internal control structure
policies and procedures. Accordingly, we do not express such an opinion.
.. .Our consideration of the internal control structure policies and procedures used in administering federal awards
would not necessarily disclose all matters in the internal control structure that might constitute material
~1r~ under standards established by the American Institute of Certified Public Accountants. A material
weUnrss is a reportable condition in which the design or operation of one or more of the internal control structure
dements docs not reduce to a relatively low level the risk that noncompliance with laws and regulations that would
be material to a federal program being audited may occur and not be detected within a timely period by employees
in the normal course of performing their assigned functions. We noted no matters involving the internal control
structure and its operations that we consider to be material weaknesses as defined above.
HO\\'C\'CJ', \\'C did note certain matters involving the internal control structure and its operation that we have
communicated to the management of Neighborly Senior Services, Inc. in a separate letter dated March 31, 1997.
'fh!s report is intended for the information of the board of directors, management and the funding sources of
Neighborly Senior Services, Inc. This restriction is not intended to limit the distribution of this report, which is a
matter of public record.
~~,'. '. 1~Z:_"t,,/.:.'C-;
-\'~;:' ,-~",...,
iH~':.
:z-.:\:'X-'~~:-:'<- ,"
~;:;'i;;'~':---_,'
~"';.~:~-~:::; :
~.AJMM. <i- Ccw.vpovvt
Certified Public Accountants
'iiF
~/i St.Pctcrsburg, Florida
;~{;~}darcll31, 1997
FRASER
& Company
Certified Public Accountants
111 Second Avenue NE
Suite 800
SI. Petersburg, FL 33701
Telephone 1813) 821-3133
FAX 1813) 822-2890
Independent Auditor's Report on Compliance with <dneral Requirement!!
Applicable to Federal Award Prol!:rams
Board of Directors
Neighborly Senior Services, Inc.:
We have audited the financial statements of Neighborly Senior Services, Inc. (a nonprofit organization) as of and
for the year ended December 31, 1996, and have issued our report thereon dated March 31, 1997.
We have applied procedures to test Neighborly Senior Services, Inc.'s compliance with the following requirements
applicable to its federal programs, which are identified in the accompanying schedule of financial assistance, for
the year ended December 31, 1996: political activity, civil rights, cash management, allowable costs/cost
priDciples. and administrative requirements.
Our procedures were limited to the applicable procedures described in the Office of Management and Budget's
.Compliance Supplement for Audits of Institutions of Higher Learning and Other Non-profit Institutions". Our
procedures wcre substantially less in scope than an audit, the objective of which is the expression of an opinion on
Neighborly Scnior Services, Inco's compliance with the requirements listed in the preceding paragraph.
Acxordingly, we do not express such an opinion.
With respect to the items tested, the results of our procedures disclosed no material instances of noncompliance
"ith the requirements listed in the second paragraph of this report. With respect to items not tested, nothing carne
10 our attention that caused us to believe that Neighborly Senior Services, Inc. has not complied, in all material
respects. ....ith those requirements.
This report is intended for the information of the board of directors, management and the funding sources of
Neighborly Senior Services, Inc. This restriction is not intended to limit the distribution of this report, which is a
matter of public record.
~~~~
Members' A . I . . .
. merlcan nstlluteof Certified PuGk ~UlM'I.t.. -. florGe ~ of CertitiedPublic Aa:ountants
111 Second Avenue N.E.
Suite 800
St. Petersburg, FL 33701
Telephone 1813) 821-3133
FAX 1813) 822-2890
I
FRASER
& Company
Certified Public Accountants
Indenendent Auditor's Renort on Comnliance with Snecific
Reauirements Annlicable to Maior Federal Award Prol!rams
Board of Directors
Neighborly Senior Services, Inc.:
We have audited the financial statements of Neighborly Senior Services, Inc. (a nonprofit organization) as of and
for the year ended December 31, 1996, and have issued our report thereon dated March 31, 1997.
We have also audited Neighborly Senior Services, Inco's compliance with requirements governing types of services
allowed or not allowed; eligibility; financial reporting; matching; claims for advances and reimbursements and the
special provisions that are applicable to each of its major federal programs, which are identified in the
accompanying schedule of financial assistance for the year ended December 31, 1996. The management of
Neighborly Senior Services, Inc. is responsible for the Organization's compliance with those requirements. Our
responsibility is to express an opinion on compliance with those requirements based on our audit.
We conducted our audit of compliance with those requirements in accordance with generally accepted auditing
standards; Government Auditing Standards (1994), issued by the Comptroller General of the United States; and
Office of Management and Budget (OMB) Circular A-B3, "Audits ofInstitutions of Higher Education and Other
Nonprofit Institutions". Those standards and OMB Circular A-B3 require that we plan and perform the audit to
obtain reasonable assurance about whether material noncompliance with the requirements referred to above
occurred. An audit includes examining, on a test basis, evidence about the Organization's compliance with those
requirements. We believe that our audit provides a reasonable basis for our opinion.
~.:
i
"1
The results of our audit procedures did not disclose any immaterial instance of noncompliance with the
requirements referred to above.
,!
In our opinion. Neighborly Senior Services, Inc. complied. in all material respects, with the requirements
governing types of senices allowed or not allowed; eligibility; financial reporting; matching; claims for advances
and reimbursements and special provisions that are applicable to each of its major federal programs for the year
ended December 31, 1996.
This report is intended for the information of the board of directors, management and the funding sources of
Neighborly Senior Services, Inc. This restriction is not intended to limit the distribution of this report, which is a
matter of public record.
~4- ~-i
March 31, 1997
.......:.__._c.
Merribers: American Institute oLCertified Public Accountants · Florioa Institute of Certified Public Accountants
. . . .::r.F~--
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111 Second Avenue N. E
Suite 800
St. Petersburg, FL 33701
Telephone (813) 821-3133
FAX (813) 822-2890
II
FRASER
& Company
Certified Public Accountants
Independent Auditor's Report on Compliance with Specific Requirements
ADPlicable to Nonmaior Prol!:ram Transactions
Board of Directors
Neighborly Senior Services, Inc.:
We have audited the financial statements of Neighborly Senior Services, Inc. (a nonprofit organization) as of and
for the year ended December 31, 1996 and have issued our report thereon dated March 31, 1997.
In connection with our audit of the financial statements of Neighborly Senior Services, Inc. and with our
consideration of the Organization's internal control structure used to administer federal programs, as required by
Office of Management and Budget (OMB) Circular A-133, "Audits of Institutions of Higher Education and Other
Nonprofit Institutions," we selected certain transactions applicable to certain nonmajor federal programs for the
year ended December 31 1996.
As required by OMB Circular A-133, we performed auditing procedures to test compliance with requirements
governing types of services allowed or not allowed that are applicable to those transactions. Our procedures were
substantially less in scope than an audit, the objective of which is the expression of an opinion on Neighborly
Senior Services. Inc.'s compliance with these requirements. Accordingly, we do not express such an opinion.
With respect to the items tested, the results of our procedures disclosed no material instances of noncompliance
with the requirements listed in the preceding paragraph. With respect to items not tested, nothing came to our
attention that caused us to believe that Neighborly Senior Services, Inc. had not complied, in all material respects,
with those requirements.
This report is intended for the information of the board of directors, management and the funding sources of
Neighborly Senior Services, Inc. This restriction is not intended to limit the distribution of this report, which is a
matter of public record.
1~~
March 31, 1997
-Me.mbers:American Institute Of Cer.tifieel.PublicAccountants · Floriaa Institute of di'iaiect~bttc Accountants
111 Second Avenue NE.
Suite 800
SI Petersburg, FL 33701
Telephone (813) 821-3133
FAX (813) 822-2890
. .
II FRAS ER
& Company
Certified Public Accountants
Indeoendent Auditor's Reoort on Comoliance with Reauirements
Aoolicable to State Grants and Aids Aoorooriations
Board of Directors
Neighborly Senior Services, Inc.
We have audited the financial statements of the Neighborly Senior Services, Inc. (a nonprofit organization) as of
and for the year ended December 31, 1996, and have issued our report thereon dated March 31, 1997.
We conducted our audit in accordance with generally accepted auditing standards and Government Auditing
Standards (1994), issued by the Comptroller General of the United States. Those standards require that we plan
and perfonn the audit to obtain reasonable assurance about whether the financial statements are free of material
misstatement.
Compliance with laws, regulations, contracts and grants applicable to Neighborly Senior Services, Inc. is the
responsibility of Neighborly Senior Services, Inc.'s management. As part of obtaining reasonable assurance about
whether the financial statements are free of material misstatement, we perfonned tests of Neighborly Senior
Services, Inc.'s compliance with certain provisions of laws, regulations, contract, and grants applicable to state
grants and aid appropriations identified in the Schedule of Financial Assistance, pursuant to Section 216.349,
Florida Statutes, and Chapter 10.600, Rules of the Auditor General. However, the objective of our audit of the
financial statements was not to provide an opinion on overall compliance with such provisions. Accordingly, we do
not express such an opinion.
The results of our tests indicate that, with respect to the items tested, Neighborly Senior Services, Inc. complied, in
all material respects, with the provisions referred to in the preceding paragraph. With respect to items not tested,
nothing came to our attention that caused us to believe that Neighborly Senior Services, Inc. had not complied, in
all material respects, with those provisions.
This report is intended for the information of the board of directors, management and funding sources of
Neighborly Senior Services, Inc. This restriction is not intended to limit the distribution of this report, which is a
matter of public record.
--:t~~
March 31,1997
~;;,.---_.
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d.Members: AmericarllnsiituteOf;:-?~rt;fiedPublicAc6ountants . Florioa Institute of Cert~d Public Accountants
. . .~> ..~_.- '~:L-' .
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STATE OF flORIDA
DEPARTMENT OF REVENUE
CONSUMER'S CERTIFICA TE OF EXEMPTION
Issued Pursuant to S.les .nd Use T all Law
Chapter 212, Florida Statutes
This Certificate is Non- Transferable
.~~
This is to certify th.t the organization indltl!t~d below is hereby exempt from the paymen~ of Sales Of Use Till on the purchase or lease of
tangible personal property, the lease of tran~i~nt rental accommodations Of real property.
Mailing Address: Location Address:
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107833
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02/28(95
02/28/20'00
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NEIGHBORLY SENIOR
13650 STONEYBROOK
ClEARWAT ER
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SERVICES INC
DRIVE
13650 STONEYBROOK DRIVE
CLEARWATER Fl 34622
Fl 34622
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SEF. .REVERSE SIDE FOR IMPORTANT INFORMA nON.
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NEIGHBORLY SENIOR SERVICES, INe.
13650 Stoneybrook Drive
Clearwater, FL 33762
573-9444
BOARD OF DIRECTORS - 1998
CHAIR - Odalys Z. Lara
VICE CHAIR - Kathy S. Rice
SECRETARY. Gordon S. French
TREASURER - James R. Gillespie
IMMEDIATE PAST CHAIR - LeAnn EUiott
Name & Address
Home
TERM EXPIRING DECEMBER 31. 2000
Herbert L. Blume, 150 Belleview Blvd., #103, Belleair 34616 461-5414
Francesco G. Cotronea, M.D., 4119 Royal Palm Dr., Bradenton 34210 941-795-5453
David S. Shankman, Esq., 400 N. Tampa St., Ste 3100, Tampa 33602 253-3687
Debra L. Mitchell, RN, BSN, CGRN, 5473 97th Way N. St. Pete 33708 397-2781
TERM EXPIRING DECEMBER 31. 1998
Philip E. DeaD, 3201 34th Street S., St. Pete 33711 826-4510
LeAnn J. Elliott P.O.Box 13489, St. Pete 33733 866-2224
James R. Gillespi~ 1726 Serpentine Dr.S., St. Pete 33712 864-1310
John P. Heilman, M.D., 500 7th Ave.S., St. Pete 33701 572-8319
Odalys Lar{l, 3711 Tampa Rd.,#103, Oldsmar 34677 854-1811
Wiley P. Mangum, Ph.D., Dept of Geron.,Soc 107, USF, Tampa 33620 988-3544
Kathy S. Ri~ P.O. Box 4748, Clearwater 34618-4748 347-3247
TERM EXPIRING DECEMBER 31. 1999
Janet Avallone, 1134 Bay Street NE, St. Pete 33701 822-2213
Gordon S. French, 2413 Bayshore Blvd #2202, Tampa, 33629 259-9966
Nancy S. Kaylor, CCH, Inc., 10100 9th St.N.,St.Pete 33716 584-5014
Eugene J. Markham, 1466 Hunter Ln., Clearwater 34624 531-2079
OWen C. Schlaug, Jr., 501 Poinsettia Rd., Belleair 34616 559-9706
Gloria Watkins, 13350 US Hwy 19 N., Clearwater 34624 327-5518
Business
221-8110
522-0558
866-5779
341-4456
867-4586
824-6900
855-4461
974-9742
562-4043
289-1408
933-1810
576-3189
539-2568
EX-OFFICIO MEMBERS OF NSSI BOARD OF TRUSTEES-1998
Odalys Lara
Fredric Buchholtz
NSS DIRECTORS SERVING ON NSSFI NOMINATING COMMITTEE
Herbert L. Blume, Nancy S. Kaylor, James R. Gillespie
HONORARY TERM EXPIRING DECEMBER 31. 2000
The Honorable Michael Bilirakis
President Betty Castor
John Wilson
Senator Robert Graham
HONORARY TERM EXPIRING DECEMBER 31. 1999
Governor Lawton Chiles
Mrs. Ruth Eckerd
The Honorable Bill Young
Fredric Buchholtz, PresidenVCEO
*Please phone the office/home before faxing information to these fax lines.
Rev 2/20/98
Fax
221-8013
521-3605
866-4986
341-4463
*867-4586
893-5600
855-7536
974-9754
562-4052
288-7296
932-8512
577 -0301
539-3748
Speed #
625
624
665
661
633
634
645
648
650
660
663
640
636
649
662
667
668
Chocolate, Chocolate, and More
Saturday, February 13, 1999 - Clearwater Mall
Marketing and Public Relations Plan
Ongoing from this point
. Solicitation of vendors and sponsors
. Search for media sponsor
. Publicity in Neighborly Senior Services publications
Six Months Prior
. Announcement of Event to NSS Clients via inhouse publications
. Announcement of Event to local media for solicitation of vendors and
sponsors
. Finalize design of Chocolate, Chocolate, and More letterhead and print
. Begin discussion of collateral materials
Three Months Prior
. Draft brochure and t-shirt design
. Conceptualize printed advertising and research media buys
. Re-release event information to media, deadlining sign-ups for vendors
and sponsors
. Script and record PSAs for radio
Two Months Prior
. Print brochure and begin a small distribution to Neighborly sites and to
Clearwater Mall
. Follow-up with radio for PSA airing schedules - res end to those who need
it.
. Order collateral materials
One Month Prior
. Mass distribution of brochures and posters to hospitals, libraries and
other public arenas. Refresh distribution at Neighborly sites and
Clearwater Mall.
· Send news briefs to print, broadcast and radio media
. Order t-shirts
......
Three Weeks Prior
. Begin advertising advance tickets in BLBT newspapers (weekly covering
the Beaches, Largo, Clearwater, the Belleairs and Treasure Island), Event
Magazine and in Right Downtown. (Estimated cost first week, $500).
. Send media packets to print, broadcast and radio media
Two Weeks Prior
. Follow-up with media to gauge interest in coverage
. Refresh brochure distribution as needed
. Continue advertising in BLB newspapers (Estimated cost second week,
$370)
. Begin full-run advertising in St. Petersburg Times (Estimate cost first
week, $350)
One Week Prior
. Continue media follow-up - send a chocolate bar to pique their interest
. Continue advertising in St. Petersburg Times (Estimated cost second week,
$350)
Thursdav before
. Continue advertising in BLB newspapers (Estimated cost, $370)
Fridav before
. Advertise in St. Pete Times Weekend section (Estimated cost, $680)
. Reminder calls to broadcast media ("This will be a yummy story.")
. Distribute t-shirts to volunteers and staff
Post Event Publicitv
. Release photos, amount raised and any interesting news to local media
. Stories and photos in all Neighborly publications
. Evaluation of media coverage and what to do differently for following
year.
· Thank all who participated.