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The Child Abuse Network, Inc.
Approved FY 2019 Operating Budget July 1, 2018 – June 30, 2019
Board of Directors
Child Abuse Network, Inc.
Thursday, June 28, 2018
Approved FY 2019 Budgets
Child Abuse Network, Inc.
Page 2
The Child Abuse Network, Inc.
Table of Contents Page
Operating Budget
Overview of Operating Budget & Nationally Accepted Financial Standards ................................................... 3
Proposed FY 19 Budget ..................................................................................................................................... 4
Projected FY 18 and Proposed FY 19 Comparisons .......................................................................................... 5
Proposed FY 19 Operating Budget by Month .................................................................................................... 6
Proposed FY 19 Operating Budget by Cost Center ............................................................................................ 7
Budget Line Item Descriptions ........................................................................................................................... 8
Special Events
Proposed FY 19 Consolidated Special Event Budgets .................................................................................... 12
Proposed FY 19 Special Events Budget by Month ........................................................................................... 13
Proposed FY 19 Special Events Budget by Event ............................................................................................ 14
Approved FY 2019 Budgets
Child Abuse Network, Inc.
Page 3
Overview of Approved FY 19 Operating Budget
The fiscal year 2019 operating budget consist of normal income & expense items related to day-to-day
operations and includes the Expanded Superhero Challenge special event scheduled for April 28, 2019 at
Post Oak Lodge.
The overall difference between the approved Fiscal Year ’18 and proposed Fiscal Year ’19 is a proposed
increase of $91,000 in forecasted income & expenses. The increase in income consists of the following:
1. General Contributions are forecasted at $67,500 more than the budgeted amount for fiscal year
2018. CAN focus for generating additional revenue from general contributions will be on:
Corporations, Foundations and 3rd Party Events.
2. Government Grants are forecasted at $17,000 more than the budgeted amount for fiscal year
2018. CAN is requesting additional funding for the Multidisciplinary Team Coordinator and
Compassion Fatigue related to secondary trauma experienced by staff.
3. Interest Income is expected to continue to increase and is estimated at $15,000 for Fiscal Year
2019.
The increase in expenses consist of:
1. CAN has budgeted for 15 full time positions for fiscal year 2019.
2. Contracted Services & Occupancy expenses related to operating the round building (now
occupied by Tulsa Police Department’s Child Crisis Unit) have been increased for fiscal year
2019.
Comparison to Nationally Accepted Financial Standards
The following table compares CAN’s proposed FY 2019 Operating Budget to the Better Business Bureau
financial standards. Figures are derived from breaking out the FY 2019 Operating Budget by cost centers. Charity
Navigator continues to award CAN the coveted 4-stars rating for demonstrating strong financial health and
commitment to accountability and transparency.
STANDARD BBB CAN
Program activities as a percent of total expenses At least 65% 73%
Fundraising expenses as a percent of related contributions No more than 35% 16%*
* 16% Proposed fundraising expenses $249,315 as a percent of related contributions $1,603,000.
28% Proposed Special Events (Extended SuperHero Challenge) Expenses $85,000, as a percentage of related contributions from the
Special Events Income $305,000.
Approved FY 2019 Budgets
Child Abuse Network, Inc.
Page 4
CHILD ABUSE NETWORK, INC.
Approved FY 2019 Budget
% of Total
Operating Income Income/Expense
General Contributions $ 625,000 39%
Grants - Government - Public $ 658,000 41%
Interest Income $ 15,000 ≤1%
Special Events $ 305,000 19%
Total Income $ 1,603,000 100%
Operating Expense
Conferences, Conventions, Mtgs $ 5,400 ≤1%
Contracted Services $ 184,400 12%
Information Technology $ 17,200 1%
Insurance $ 3,100 ≤1%
Occupancy $ 116,400 7%
Office Expenses $ 44,000 3%
Other Expenses $ 5,400 ≤1%
Personnel $ 1,134,100 71%
Special Events $ 85,000 5%
Travel $ 8,000 ≤1%
Total Expense $ 1,603,000 100%
Operating Net (Income/Loss) $ 0
Approved FY 2019 Budgets
Child Abuse Network, Inc.
Page 5
Child Abuse Network, Inc.
Operating Budget
Forecast Actual FY 2018 & Approved FY 2019
Approved FY 2019 Budgets
Child Abuse Network, Inc.
Page 6
CHILD ABUSE NETWORK, INC.
Approved FY 19 Operating Budget by Month
Approved FY 2019 Budgets
Child Abuse Network, Inc.
Page 7
Operating Budget by Cost Center
CHILD ABUSE NETWORK, INC.
Approved FY 19 Operating Budget by Cost Center
Approved FY 2019 Budgets
Child Abuse Network, Inc.
Page 8
Child Abuse Network, Inc.
Detailed Income & Expense Item Descriptions
FY 19
Income:
$ 544,375 General Contributions (Unrestricted)
General contributions are generally operating funds generated either by CAN’s fundraising
campaigns [board annual giving, newsletters, end-of-year (EOY) giving] or by proceeds from
third-party events.
Donation Source FY 16 Actual
FY 17 Actual
FY 18 Budget
FY 18 Forecast Actual
FY 19 Proposed Budget
Board $15,216 $16,720 $18,000 $10,560 $6,000
Community Org $2,550 $2,033 $1,000 $2,413 $2,125
Corporations $13,055 $5,996 $17,000 $12,000 $25,000
TAUW (Federated Camp) $249,000 $249,000 $249,000 $249,000 $249,000
Foundations (including
Private Grants) $197,074 *$144,238 $185,375 $216,125 $250,875
Individuals $24,730 $50,603 $38,125 $34,576 $40,000
Third Party Events $48,110 $37,192 $36,000 $34,000 $52,000
Sub- Total $549,735 $505,782 $544,500 $558,674 $625,000 *Starting in FY 2017, Private Grants were combined with Foundations under General Contribution.
$ 658,000 Grants – Government
▪ $500,000 CAMA – CAN’s Distribution
CAMA (Child Abuse Multidisciplinary Account) is an appropriation by the State
legislature that provides calendar year funding for teams and advocacy centers
throughout Oklahoma. The State Department of Human Services (OKDHS)
administers the distribution of all CAMA funds. Tulsa County’s CAMA funding is
currently allocated to three Team (DATF) agencies per Team agreement: CAN, OU
Department of Pediatrics and the District Attorney’s Office. CAN receives all Tulsa
County CAMA funds from OKDHS and maintains contracts with OU and the DA
Office in order to provide these parties with their portion of the Team-approved
CAMA funding.
▪ $25,421 CDBG-Tulsa
CAN has submitted a CDBG (Community Development Block Grant) application to
the City of Tulsa. These funds are requested to support personnel expenses for CAN’s
Team Coordinator. Funding period beginning in July 2018.
▪ $15,000 CDBG-Broken Arrow
CAN has submitted a CDBG (Community Development Block Grant) application to
the City of Broken Arrow. These funds are requested to support a portion of
personnel expense (salary & benefits) for one of CAN’s child specialists. Funding
period beginning in July 2018.
Approved FY 2019 Budgets
Child Abuse Network, Inc.
Page 9
▪ $110,620 VOCA (Victims of Crime Act) CAN has submitted a VOCA grant application to the State’s District Attorney’s Council.
These funds are requested to support personnel expenses (salary only) for two of CAN’s child
specialists and Compassion Fatigue Counseling. In FY 2019, CAN is requesting a portion of
the salary for Multidisciplinary Team Coordinator be funding too. Funding period beginning
October 2018.
▪ $7,000 NCA (National Children’s Alliance) In calendar year 2018, NCA changed the criteria and funding amount given to their affiliates.
The funds now are restricted for database software maintenance, pre-approved training cost
and pre-approved travel cost. The Oklahoma State Chapter of NCA submitted a NCA grant
application on behalf of the Oklahoma Centers and hopes to receive $7,000 for each Center.
EXPENSES:
$5,400 Conferences, Conventions & Meetings
Registration expense associated with CAN staff attending seminars and conferences to
improve their knowledge and skills related to job responsibilities.
$184,400 Contracted Services
FY 2018 FY 2019 Accounting $300 $300
Auditing $5,600 $6,600
Legal Services $600 Comped
Management
Property $6,000 $6,000
Paychex 401-K Fees $2,340 $2,700
Paychex Payroll Fees $2,250 $2,840
Other
Miscellaneous $2900 $1,000
Network for Good (Online Donations)
Board Retreat Facilitator
Program Services
Compassion Fatigue $1,200 $6,000
District Attorney’s Office $53,000 $53,000
Medical Services (OU Pediatrics) $105,000 $105,000
$17,200 Information Technology
FY 2018 FY 2019 Computer Network & Database Administration & Maintenance (estimated at 8 hours/per month @ $100 per hour
$9,600 $11,200
Web & Internet Services (provided by Cox & Asemio) $3,720 $4,320
Software Licenses $975 $1,672
$3,100 Insurance
FY 2018 FY 2019 Directors & Officers $930 $ 930
Professional Liability - (Philadelphia Ins. & American Professional Agency)
$1,420 $ 1,420
Umbrella $760 $ 760
Approved FY 2019 Budgets
Child Abuse Network, Inc.
Page 10
$116,400 Occupancy
FY 2018 FY 2019 Maintenance & Repairs
HVAC $3,864 $6,206
Miscellaneous $846 $888
Fish Tank $2,160 $2,160
General Maintenance & Repairs $3,500 $5,965
Janitorial $17,700 $23,520
Grounds $17,600 $15,400
Pest Control $2,000 $2,550
Security $7,120 $7,180
Waste $1,000 $1,000
Insurance
Vacant Building $910 $910
Commercial Property (includes: CPP, Crime & Inland Marine)
$10,501 $10,616
TPD’s Building Only Commercial Property $1,536 (unbudgeted) $2,304
Commercial Liability (includes: CGL, EPL, Business Auto & Workplace Violence)
$3,643 $3,643
Supplies (past items coded were for paint samples for CAC & Gym Annex office)
$0 $0
Utilities
Electric $16,000 $17,800
Water $9,069 $9,919
Gas $5,000 $6,300
$44,000 Office Expense
FY 2018 FY 2019 Equipment (includes: maintenance, repairs & purchases) $5,550 $5,550
Fees (includes: background checks, Bank, Credit Card, Network For Good donation fees, & Miscellaneous fees)
$3,172 $2,922
Postage (includes: administrative, program & donor related mailings) $2,000 $2,000
Printing/Publication (includes: stationary, brochures, newsletters, EOY, invitations for annual reception)
$6,560 $10,746
Supplies (includes: Program, General, Appreciation, Kitchen, and Meetings)
$12,930 $12,968
Telephone & Teleconferencing (includes: local & long distance, and POTs line)
$9,760** $9,760
$5,400 Other Expenses
FY 2018 FY 2019 Membership Dues
Tulsa Metro Chamber $535 $535
Oklahoma Center for Non-Profits $500 $500
National Children’s Alliance $500 $500
Children’s Advocacy Center of Oklahoma $1,200 $1,200
Miscellaneous
Blackbaud, Inc. (Service Agreement for Raiser Edge Donor Database)
$2,665 $2,665
Approved FY 2019 Budgets
Child Abuse Network, Inc.
Page 11
$1,134,100 Personnel
FY 2018 FY 2019 Salaries (includes a possible 3% salary adjustment, bonus or combo) $806,012 $857,658
Payroll Taxes (includes a possible1.5% increase) + Unemployment tax
$64,970 $71,231
Benefits
Health Insurance (includes possible 10% increase for individuals and families for Jan-June 2019)
$117,715 $134,416
Dental Insurance (includes possible 6% increase for Jan-June 2019)
$12,960 $13,375
LTD/Life $7,829 $8,085
Professional (includes: Licensing, Additional Professional Liability Insurance and Association Membership Dues)
$2,500 $5,100
Workers Compensation Insurance (includes a possible 2.5% increase)
$16,363 $18,795
401-K Match (up to a 3% match) $6,451 $25,430
Fifteen staff positions are included in the proposed budget for FY 19. Eight of the program related positions are funded by private
and/or governmental sources. The following is a list of positions funded by these sources:
• (4) Child Specialist 100% funded by private and/or governmental sources
• Team Coordinator 45% CDBG-Tulsa; 24% CAMA; 31% VOCA (if approved)
• Family Services Coordinator 100% CAMA
• Volunteer Coordinator 100% CAMA
• Administrative Assistant I 100% CAMA
$8,000 Travel
FY 2018 FY 2019 Miscellaneous Travel (Account is used for expenses associated with in-state travel including legislative trips to the State Capital, CAMA funding meetings & Quarterly Peer Review meetings for Forensic Interviewers )
$500
$500
Training
Lodging $3,500 $3,500
Per Diem $1,500 $1,500
Travel $2,500 $2,500
Approved FY 2019 Budgets
Child Abuse Network, Inc.
Page 12
CHILD ABUSE NETWORK, INC.
Approved FY 2019 Special Event Budget
Income
Total Income $ 305,000
Expense
Contracted Services $ 36,129
Postage $ 305
Printing $ 6,350
Credit Card Fees $ 1,790
Supplies $ 11,520
Telephone $ 50
Occupancy $ 27,000
Insurance/Licenses $ 256
Other Expenses $ 1,600
Total Expense $ 85,000
Net Income $ 220,000
.
Approved FY 2019 Budgets
Child Abuse Network, Inc.
Page 13
CHILD ABUSE NETWORK, INC.
Approved FY 2019 Special Event Budget by Month
Approved FY 2019 Budgets
Child Abuse Network, Inc.
Page 14
Child Abuse Network Fiscal Year 2015-2019 Special Events Comparisons
CANdlelight Ball Actual Actual Actual Forecast
Actual Proposed
FY 2015 FY 2016 FY 2017 FY '18 FY '19
Total Income $ 250,993 $ 256,625 $ 190,750 $ 215,805
Expense
Contracted Services $ 24,536 $ 28,611 $ 24,849 $ 61,343
Office Expenses $ 1 $ 1
Postage $ 176 $ 191 $ 235 $ 480
Printing $ 7,033 $ 6,508 $ 4,941 $ 449
Credit Card Fees $ 1,905 $ 1,708 $ 1,083 $ 1,947
Supplies $ 3,078 $ 3,688 $ 3,507 $ 238
Telephone $ - $ - $ 38 $ 7
Office Expense - Other $ - $ 56 $ 56 $ 56
Occupancy $ 27,353 $ 28,271 $ 25,910 $ 22,297
Insurance $ 200 $ 100 $ 100 $ 100
Other:
2015 Planning Luncheon & Stop Payment Fee lost check for
Lucky’s/2017 Sponsor thank you cookies, LTW Video & Stop
Payment Check $ (229) $ - $ 1,105 $ 43
2015 Galaxy Limo Auction Package Expense $ 250 $ - $ - $ -
2016 Chicago Trip - Auction Packages Expenses, Diamond House, Gift Cards, Cash Advancement, Thank you flowers $ 3,324 $ - $ -
Bad Debt Expense $ 200 $ 100 $ 1,350 $ 1,400
Total Expense $ 64,502 $ 72,556 $ 63,172 $ 88,359
Net Income $ 186,491 $ 184,069 $ 127,578 $ 127,446
SuperHero Challenge Actual Actual Actual Forecast Actual Proposed
FY 2015 FY 2016 FY 2017 FY 2018 FY 2018
Total Income $ 64,063 $ 74,215 $ 62,665 $ 90,184 $ 305,000
Expense
Contracted Services $ 4,200 $ 5,744 $ 6,581 $ 6,664 $ 36,129
Office Expenses . .
Postage $ 98 $ 151 $ 82 $ 75 $ 305
Printing $ 2,202 $ 1,495 $ 935 $ 502 $ 6,350
Credit Card Fees $ 76 $ 219 $ 166 $ 662 $ 1,790
Supplies $ 5,625 $ 5,451 $ 7,614 $ 7,936 $ 11,520
Telephone $ 2 $ - $ - $ 4 $ 50
Occupancy $ 3,657 $ 4,079 $ 4,534 $ 5,413 $ 27,000
Insurance/Licenses $ 100 $ 100 $ 100 $ 100 $ 256
Other $ 1,888 $ 1,355 $ 500 $ - $ 1,600
School Award $500 donated back- donated back- donated back- $ $
15-Photo Backdrop\’16 Pizza Delivery tip $ - $ - $ -
’15, ‘16 & ’17 Award Medals/ Thank U gift Co-Chairs 2018 $ - $ 23 $ 130 $ -
Total Expense *** $ 17,847 $ 18,595 $ 20,534 $ 21,485 $ 85,000
Net Income $ 46,216 $ 55,620 $ 42,131 $ 68,699 $ 220,000
*** FY 2019 – SuperHero Challenge budget includes a dinner the night before the event.
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