THE CRISIS CENTER OF TAMPA BAY, INC. · The Crisis Center of Tampa Bay, Inc. Report on the Financial Statements We have audited the accompanying financial statements of The Crisis

THE CRISIS CENTER OF TAMPA BAY, INC.

FINANCIAL STATEMENTS

SEPTEMBER 30, 2019 AND 2018

THE CRISIS CENTER OF TAMPA BAY, INC. TABLE OF CONTENTS


INDEPENDENT AUDITORS’ REPORT 1

FINANCIAL STATEMENTS

Statements of Financial Position 3

Statements of Activities 4

Statements of Cash Flows 5

Statement of Functional Expenses for the Year Ended September 30, 2019 7

Statement of Functional Expenses for the Year Ended September 30, 2018 8

Notes to the Financial Statements 9

SUPPLEMENTARY INFORMATION

Schedule of Expenditures of Federal Awards 19

Notes to Schedule of Expenditures of Federal Awards 20

Schedule of Public Support and Other Revenue 21

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 23

INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE 25

SCHEDULE OF FINDINGS AND QUESTIONED COSTS 27

UNAUDITED SUPPLEMENTARY INFORMATION FOR THE STATE FISCAL YEAR ENDED JUNE 30, 2019

Schedule of State Earnings 29

Schedule of Related Party Transaction Adjustments 30

Schedule of Bed-Day Availability Payments 31

Schedule of Substance Abuse & Mental Health Services Program / Cost Center Actual Expenses and Revenue 32

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INDEPENDENT AUDITORS’ REPORT

To the Board of Directors The Crisis Center of Tampa Bay, Inc.

Report on the Financial Statements We have audited the accompanying financial statements of The Crisis Center of Tampa Bay, Inc. (the "Crisis Center"), which comprise the statements of financial position as of September 30, 2019 and 2018 and the related statements of activities, cash flows, and functional expenses for the years then ended, and the related notes to the financial statements.

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

Auditors’ Responsibility Our responsibility is to express an opinion on these 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 audits to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the 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 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 financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

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Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Crisis Center as of September 30, 2019 and 2018 and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.

Emphasis of Matter As discussed in Note 2 to the financial statements, in 2019, the Crisis Center adopted Accounting Standards Update No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. Our opinion is not modified with respect to this matter.

Other Matters Our audits were conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of public support and other revenue is presented for purposes of additional analysis and is not a required part of the financial statements. The accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is also not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole.

The accompanying schedule of state earnings, schedule of related party transaction adjustments, schedule of bed-day availability payments, and schedule of substance abuse & mental health services program / cost center actual expenses and revenue, as required by the Florida Administrative Code 65E-14.003(a), are presented for purposes of additional analysis and are not a required part of the financial statements. Such information has not been subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we do not express an opinion or provide any assurance on it.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 22, 2020 on our consideration of the Crisis Center’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Crisis Center’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Crisis Center’s internal control over financial reporting and compliance.

Tampa, Florida January 22, 2020

See notes to the financial statements.

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THE CRISIS CENTER OF TAMPA BAY, INC. STATEMENTS OF FINANCIAL POSITION


2019 2018CURRENT ASSETS

Cash and cash equivalents 2,089,864$ 1,840,212$ Certificates of deposit 247,314 246,389Grants receivable 827,618 607,426Program service fees receivable 767,824 838,150Pledges receivable, net 266,622 317,856Prepaid expenses and other current assets 144,256 85,538

Total current assets 4,343,498 3,935,571

PROPERTY AND EQUIPMENT, NET OF ACCUMULATED DEPRECIATION 2,693,079 2,803,595

OTHER ASSETSPledges receivable, net 698,058 506,032

7,734,635$ 7,245,198$

CURRENT LIABILITIESCurrent portion of long-term debt -$ 39,042$ Current portion of capital lease obligations 72,556 122,328Accounts payable 418,459 155,206Accrued expenses 849,904 705,176

Total current liabilities 1,340,919 1,021,752

LONG-TERM LIABILITIESCapital lease obligations, net of current portion 107,404 182,987

NET ASSETSWithout donor restrictions 5,191,480 4,954,270With donor restrictions 1,094,832 1,086,189

Total net assets 6,286,312 6,040,459

7,734,635$ 7,245,198$

ASSETS

LIABILITIES AND NET ASSETS


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THE CRISIS CENTER OF TAMPA BAY, INC. STATEMENTS OF ACTIVITIES

FOR THE YEARS ENDED SEPTEMBER 30, 2019 AND 2018

Without Donor

RestrictionsWith Donor Restrictions Total

Without Donor

RestrictionsWith Donor Restrictions Total

PUBLIC SUPPORTFederal grants and contracts 4,063,073$ -$ 4,063,073$ 2,028,874$ -$ 2,028,874$ State grants 205,948 - 205,948 572,959 - 572,959 County and other local grants 2,311,759 - 2,311,759 1,882,546 - 1,882,546 United Way 245,809 - 245,809 340,727 - 340,727 Contributions 544,123 975,014 1,519,137 510,733 848,857 1,359,590 Special events 133,714 215,925 349,639 51,892 381,478 433,370

Total public support 7,504,426 1,190,939 8,695,365 5,387,731 1,230,335 6,618,066

OTHER REVENUEProgram service fees 6,103,255 - 6,103,255 6,173,861 - 6,173,861 Interest and investment income 2,899 - 2,899 6,513 - 6,513 Other income 797 - 797 34,897 - 34,897

Total other revenue 6,106,951 - 6,106,951 6,215,271 - 6,215,271

NET ASSETS RELEASED FROM RESTRICTIONS 1,182,296 (1,182,296) - 1,388,443 (1,388,443) -

TOTAL PUBLIC SUPPORT AND OTHER REVENUE 14,793,673 8,643 14,802,316 12,991,445 (158,108) 12,833,337

EXPENSESProgram services 12,178,996 - 12,178,996 10,437,759 - 10,437,759

Supporting services:Management and general 1,830,481 - 1,830,481 1,766,500 - 1,766,500 Development and marketing 563,211 - 563,211 583,682 - 583,682

Total supporting services 2,393,692 - 2,393,692 2,350,182 - 2,350,182

TOTAL EXPENSES 14,572,688 - 14,572,688 12,787,941 - 12,787,941

CHANGE IN NET ASSETS FROM OPERATIONS 220,985 8,643 229,628 203,504 (158,108) 45,396

OTHER CHANGESGain on disposal of property and equipment 16,225 - 16,225 14,071 - 14,071

CHANGE IN NET ASSETS 237,210 8,643 245,853 217,575 (158,108) 59,467

NET ASSETS AT BEGINNING OF YEAR 4,954,270 1,086,189 6,040,459 4,736,695 1,244,297 5,980,992

NET ASSETS AT END OF YEAR 5,191,480$ 1,094,832$ 6,286,312$ 4,954,270$ 1,086,189$ 6,040,459$

20182019


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THE CRISIS CENTER OF TAMPA BAY, INC. STATEMENTS OF CASH FLOWS


2019 2018CASH FLOWS FROM OPERATING ACTIVITIES

Increase in net assets 245,853$ 59,467$ Adjustments to reconcile increase in net assets to

net cash provided by operating activities:Depreciation 471,838 495,829 Provision for losses on pledges receivable (28,419) 42,731 Gain on sale and disposal of property and

equipment (16,225) (14,071) (Increase) decrease in:

Grants receivable (220,192) 206,469 Program service fees receivable 70,326 118,296 Pledges receivable, net (112,373) 137,193 Prepaid expenses and other current

assets (58,718) 23,118 Increase (decrease) in:

Accounts payable and accrued expenses 407,981 71,227 Deferred revenue - (40,405)

Total adjustments 514,218 1,040,387 Net cash provided by operating activities 760,071 1,099,854

CASH FLOWS FROM INVESTING ACTIVITIES(Increase) decrease in certificates of deposit (925) 343,821 Acquisition of property and equipment (359,347) (669,446) Proceeds from sale of property and equipment 14,250 7,000

Net cash used in investing activities (346,022) (318,625)

CASH FLOWS FROM FINANCING ACTIVITIESPayments on long-term debt (39,042) (56,622) Payments on capital lease obligations (125,355) (154,801)

Net cash used in financing activities (164,397) (211,423)

NET CHANGE IN CASH AND CASH EQUIVALENTS 249,652 569,806

CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 1,840,212 1,270,406

CASH AND CASH EQUIVALENTS AT END OF YEAR 2,089,864$ 1,840,212$


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THE CRISIS CENTER OF TAMPA BAY, INC. STATEMENTS OF CASH FLOWS


2019 2018SUPPLEMENTAL DISCLOSURES OF CASH FLOW

INFORMATION AND NONCASH INVESTINGAND FINANCING ACTIVITIES

Cash paid during the year for interest 17,117$ 27,640$

During the year ended September 30, 2018, the Crisis Center acquired $83,550 of copiers through capital lease financing.


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THE CRISIS CENTER OF TAMPA BAY, INC. STATEMENT OF FUNCTIONAL EXPENSES

FOR THE YEAR ENDED SEPTEMBER 30, 2019

SEXUAL CORBETT OTHER TOTALASSAULT TRAUMA CLIENT PROGRAM MANAGEMENT DEVELOPMENT TOTAL

GATEWAY SERVICES CENTER SERVICES TRANSCARE SERVICES & GENERAL & MARKETING EXPENSESSALARIES

Employee salaries 940,014$ 622,617$ 1,152,721$ 214,136$ 3,731,318$ 6,660,806$ 1,096,955$ 297,748$ 8,055,509$ Employee benefits 85,480 53,899 87,106 17,212 324,947 568,644 106,126 27,787 702,557 Employee payroll taxes and

employee related insurance 79,556 50,300 101,280 17,760 392,620 641,516 82,264 21,946 745,726 Total salaries 1,105,050 726,816 1,341,107 249,108 4,448,885 7,870,966 1,285,345 347,481 9,503,792

OPERATING EXPENSESBad debts - - - - - - (28,419) (28,419) Client assistance 22,644 2,034 3,909 - - 28,587 - 28,587 Community awareness - 5,986 - - 15 6,001 - 82,869 88,870 Conferences/seminars 3,100 1,065 6,145 52 - 10,362 1,624 666 12,652 Depreciation 5,986 4,299 10,969 16,704 270,837 308,795 160,433 2,610 471,838 Dues / permits / licenses 1,043 3,012 1,612 538 40,940 47,145 8,451 1,132 56,728 Fuel 100 74 75 8 227,832 228,089 551 27 228,667 Insurance 16,924 13,183 21,311 3,647 463,105 518,170 42,183 6,686 567,039 Interest and bank charges 1,335 923 663 200 26,245 29,366 2,577 7,642 39,585 IT support and expenses 58,507 69,604 60,755 4,183 240,723 433,772 37,167 25,043 495,982 Meals 2,329 658 3,659 319 8,415 15,380 7,683 19,641 42,704 Miscellaneous expenses - - - - - - - - - Occupancy expense 14,285 138,897 12,307 1,288 36,594 203,371 76,045 3,924 283,340 Other employee costs 7,388 8,114 18,117 5,720 77,666 117,005 47,104 888 164,997 Postage / shipping 56 139 18 1 27,424 27,638 1,345 3,059 32,042 Printing / publications 1,237 3,212 19,539 557 10,180 34,725 5,121 31,624 71,470 Professional fees / contract labor 18,080 15,222 32,351 199 30,385 96,237 106,161 4,068 206,466 Repair and maintenance 99 529 75 8 102,511 103,222 1,555 27 104,804 Special events and fundraising - - - - - - - 29,184 29,184 Subcontractor expenses - 282,203 1,202,699 - - 1,484,902 300 - 1,485,202 Supplies 31,298 9,058 36,002 1,054 98,314 175,726 10,415 6,552 192,693 Telephone and communications 22,308 35,941 36,374 2,191 66,511 163,325 23,460 8,443 195,228 Travel and transportation 17,441 6,206 49,694 164 2,265 75,770 11,404 2,644 89,818 In-kind 188,682 6,381 5,379 - - 200,442 1,557 7,420 209,419

Total operating expenses 412,842 606,740 1,521,653 36,833 1,729,962 4,308,030 545,136 215,730 5,068,896

TOTAL EXPENSES 1,517,892$ 1,333,556$ 2,862,760$ 285,941$ 6,178,847$ 12,178,996$ 1,830,481$ 563,211$ 14,572,688$

PROGRAM SERVICES SUPPORTING SERVICES


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THE CRISIS CENTER OF TAMPA BAY, INC. STATEMENT OF FUNCTIONAL EXPENSES

FOR THE YEAR ENDED SEPTEMBER 30, 2018

SEXUAL CORBETT OTHER TOTALASSAULT TRAUMA CLIENT PROGRAM MANAGEMENT DEVELOPMENT TOTAL

GATEWAY SERVICES CENTER SERVICES TRANSCARE SERVICES & GENERAL & MARKETING EXPENSESSALARIES

Employee salaries 1,040,656$ 713,851$ 467,713$ 198,584$ 3,660,876$ 6,081,680$ 1,012,532$ 307,523$ 7,401,735$ Employee benefits 108,387 58,230 40,332 12,597 283,745 503,291 84,535 26,587 614,413 Employee payroll taxes and

employee related insurance 88,497 59,593 37,986 16,176 363,786 566,038 74,187 22,129 662,354 Total salaries 1,237,540 831,674 546,031 227,357 4,308,407 7,151,009 1,171,254 356,239 8,678,502

OPERATING EXPENSESBad debts - - 2,260 - - 2,260 - 42,731 44,991 Client assistance - 143,191 - - - 143,191 - - 143,191 Community awareness 263,784 - 850 - - 264,634 - 48,124 312,758 Conferences/seminars 4,518 2,905 2,180 1,033 - 10,636 - 1,567 12,203 Depreciation 11,925 4,481 6,541 8,540 262,460 293,947 195,549 6,333 495,829 Dues / permits / licenses 3,539 938 887 40 41,590 46,994 14,247 1,019 62,260 Fuel - - - - 255,666 255,666 525 - 256,191 Insurance 20,525 16,403 12,768 3,493 411,304 464,493 49,699 6,476 520,668 Interest and bank charges 1,420 1,425 1,184 139 28,124 32,292 8,215 9,417 49,924 IT support and expenses 50,455 36,019 42,418 3,111 190,974 322,977 26,433 21,174 370,584 Meals 2,590 1,497 1,165 1,032 6,914 13,198 7,868 8,661 29,727 Miscellaneous expenses - - - - 1,431 1,431 3,840 - 5,271 Occupancy expense 11,571 15,586 96,654 1,500 37,539 162,850 74,615 3,961 241,426 Other employee costs 12,601 5,117 2,242 1,391 78,662 100,013 46,017 669 146,699 Postage / shipping 25 169 306 6 28,177 28,683 1,713 3,058 33,454 Printing / publications 13,867 1,230 6,968 29 11,019 33,113 19,995 16,191 69,299 Professional fees / contract labor 87,205 19,223 29,604 2,660 33,908 172,600 110,228 6,451 289,279 Repair and maintenance 70 104 182 10 95,011 95,377 1,668 27 97,072 Special events and fundraising - - - - - - - 28,524 28,524 Subcontractor expenses 85,509 - 273,349 2,375 - 361,233 3,025 - 364,258 Supplies 15,494 16,892 8,935 403 78,632 120,356 8,082 6,750 135,188 Telephone and communications 29,059 15,365 20,058 1,453 48,783 114,718 14,936 5,244 134,898 Travel and transportation 26,811 21,681 7,698 2,612 4,854 63,656 8,591 1,246 73,493 In-kind 21,863 148,772 11,797 - - 182,432 - 9,820 192,252

Total operating expenses 662,831 450,998 528,046 29,827 1,615,048 3,286,750 595,246 227,443 4,109,439

TOTAL EXPENSES 1,900,371$ 1,282,672$ 1,074,077$ 257,184$ 5,923,455$ 10,437,759$ 1,766,500$ 583,682$ 12,787,941$

PROGRAM SERVICES SUPPORTING SERVICES

THE CRISIS CENTER OF TAMPA BAY, INC. NOTES TO THE FINANCIAL STATEMENTS


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1. DESCRIPTION OF BUSINESS The Crisis Center of Tampa Bay, Inc. (the "Crisis Center") is a not-for-profit organization incorporated in the state of Florida in March 1978. The Crisis Center’s mission is to ensure that no one in our community has to face crisis alone. The Crisis Center brings help, hope, and healing to people facing serious life challenges or trauma resulting from sexual assault or abuse, domestic violence, financial distress, substance abuse, medical emergency, suicidal thoughts, and emotional problems. The services provided by the Crisis Center to support its efforts include crisis counseling, suicide prevention, 2-1-1 support and referral to community resources through its Gateway call center; forensic exams and advocacy for victims of sexual assault; case management and financial counseling for families and individuals; and community educational programs and workshops. The Crisis Center also provides emergency mental health, interfacility transfers, basic community paramedicine, and basic life support ambulance services through its TransCare Medical Transportation Services (“TransCare”) division. The Crisis Center receives funding and support from the U.S. Department of Veterans Administration, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Health and Human Services, Florida Department of Children and Families, Central Florida Behavioral Health Network, Inc. (“CFBHN”), Florida Council Against Sexual Violence, Hillsborough County Board of County Commissioners, Children's Board of Hillsborough County, United Way of Tampa Bay, and other governmental and community organizations, as well as donations from individuals and foundation grants. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting The financial statements of the Crisis Center are prepared under the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Use of Management Estimates The preparation of financial statements in conformity with U.S. 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Net Assets The net assets of the Crisis Center and changes therein are classified and reported as follows: Net Assets Without Donor Restrictions: Net assets that are not subject to donor-imposed restrictions and may be used for any purpose in performing the objectives of the Crisis Center.



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2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED

Net Assets With Donor Restrictions: Net assets subject to stipulations imposed by donors and grantors. Some donor restrictions are temporary in nature, and those restrictions will be met by either the actions of the Crisis Center or by the passage of time. Other donor restrictions are perpetual in nature whereby the donor has stipulated the funds be maintained in perpetuity. Donor restricted contributions are reported as increases in net assets with donor restrictions. When a restriction expires, net assets are reclassified from net assets with donor restrictions to net assets without donor restrictions in the statements of activities. The Crisis Center’s net assets with donor restrictions consist of the following:

2019 2018

Contributions restricted for program activities 130,152$ 214,062$ Time restricted pledges 964,680 872,127

1,094,832$ 1,086,189$

Cash and Cash Equivalents Cash equivalents consist of all highly liquid investments purchased with an original maturity of three months or less.

Cash and cash equivalents are maintained at major financial institutions and, at times, balances may exceed federally insured limits. The Crisis Center has not experienced any losses related to these balances.

Pledges Receivable Pledges receivable, which consist of unconditional promises to give, are recognized as increases in net assets with donor restrictions at the time the commitment is made and are released to net assets without donor restrictions upon the passage of time. Unconditional promises to give that are expected to be collected within one year are recorded at their net realizable value. Unconditional promises to give that are expected to be collected in future years are initially reported at fair value estimated by discounting them to their present value at a risk-adjusted discount rate commensurate with the risks involved. Amortization of the discount is recorded as additional contribution revenue. Conditional promises to give are not recorded as pledges receivable until such time as the conditions are substantially met or the pledge becomes unconditional. The Crisis Center records an allowance for uncollectible accounts on pledges receivable to allow for any amounts that may not be recoverable, which is based upon management’s judgment, including such factors as prior collection history, the type of receivable, and current economic trends. Based on management’s review of pledges receivable, an allowance for uncollectible pledges of approximately $0 and $48,000 is considered adequate as of September 30, 2019 and 2018, respectively.



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2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED Program Service Fees Receivable Program service fees receivable consist of receivables for emergency mental health and basic life support ambulance services provided through the Crisis Center’s TransCare division. The Crisis Center recognizes revenue earned from TransCare services provided to patients having third-party coverage on the basis of contractual rates for such services. For TransCare services provided to self-pay patients, revenues are recognized at the net realizable value, which is estimated based upon historical experience and current trends of actual collections. TransCare revenue is included in the accompanying statements of activities as program service fees revenue and is recorded in the period the related services are rendered, with adjustments in future periods as final settlements are determined. Grants Receivable The Crisis Center earns revenue from federal, state, and county grants mainly on a cost reimbursement basis. Grant revenue is recognized as revenue in the period during which the related costs are incurred, provided that the conditions under which the grants were provided have been met and the Crisis Center has only perfunctory obligations outstanding. Grants receivable consist of amounts to be reimbursed under these grants. An allowance for uncollectible accounts was not considered necessary at September 30, 2019 and 2018 as all grants receivable are deemed to be collectible. All applicable match requirements have been met for the Crisis Center’s major federal program grant contracts for the years ended September 30, 2019 and 2018. The Crisis Center has also met its match for the CFBHN contract for the years ended September 30, 2019 and 2018. Property and Equipment Property and equipment are recorded at cost or, if donated, at fair value on the date of donation. Depreciation is calculated by the straight-line method over the estimated useful lives of the assets, ranging generally from 4 to 40 years. Maintenance and repairs are charged to operations when incurred. Additions, betterments, and renewals exceeding $1,000 and with an estimated useful life of over one year are capitalized. When property and equipment are sold or otherwise disposed of, the asset account and related accumulated depreciation account are relieved, and any gain or loss is included in the statements of activities as an increase or decrease in net assets without donor restrictions. Contributions Contributions are recognized in the period the commitment is made and are recorded as increases in net assets without donor restrictions or net assets with donor restrictions, depending on the existence and/or nature of any donor restrictions. If a restriction is fulfilled in the same time period in which the contribution is received, the Crisis Center reports the contribution as an increase in net assets without donor restrictions. Otherwise, when a time restriction ends or a purpose restriction is met, net assets with donor restrictions are reclassified to net assets without donor restrictions and are reported in the accompanying statements of activities as net assets released from restrictions. Special Events Revenue and support earned from special events is recorded when the event takes place.



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Donated Services The Crisis Center reports revenue for the fair value of donated services received when the services require specialized skills, are provided by individuals possessing those skills, and represent services that would have been purchased had they not been donated. Donated services received by the Crisis Center consist primarily of victim advocacy and counseling services. During the years ended September 30, 2019 and 2018, approximately $204,000 and $192,000 of counseling services, respectively, were recorded for donated services, which represents approximately 9,400 and 9,500 volunteer hours, respectively. These amounts are included as contribution revenue and in-kind operating expenses in the accompanying statements of activities.

Functional Allocation of Expenses The costs of providing program, general and administrative, and development and marketing services have been summarized on a functional basis in the accompanying statements of activities. Certain expenses are not directly associated with a specific operating area. As such, the Crisis Center identifies these functional expenses and determines the methodology that is best suited for appropriate allocation to the various departments. Amounts allocated include the following:

Building Areas – To allocate the costs of shared resources for building areas, the Crisis Center analyzes the space (expressed in square footage). A calculation of individual square footage to total building square footage is utilized for allocation of building related functional expenses.

Liability Insurance, Casualty Insurance – To allocate the costs of non-descript insurance expenses, a calculation is completed to determine the number of full time equivalent employees within each of the respective cost centers as compared to the total for the agency. This percentage is applied to apportion expenses to each cost center.

Computers, Software, Server Maintenance, and Telephone – Expenses associated with this category of costs are based upon an allocation of the number of computers, printers, and telephones in each department as compared to the total number of computers, printers, and telephones in the agency.

Income Taxes The Crisis Center is exempt from federal and state income tax under the provisions of Section 501(c)(3) of the Internal Revenue Code and Chapter 220.13 of the Florida Statutes. Accordingly, no provision for income taxes is reflected in the accompanying financial statements. Management is not aware of any activities that would jeopardize the Crisis Center’s tax exempt status or of any tax positions the Crisis Center has taken that are subject to a significant degree of uncertainty.



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Impact of Recently Issued Accounting Pronouncements During the year ended September 30, 2019, the Crisis Center adopted the requirements of FASB Accounting Standards Update No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities (ASU 2016-14). This update addresses the complexity and understandability of net asset classification, deficiencies in information about liquidity and availability of resources, and the lack of consistency in the type of information provided about expenses and investment return between not-for-profit entities. A key change required by ASU 2016-14 is the net asset classes used in these combined financial statements. Amounts previously reported as unrestricted net assets are now reported as net assets without donor restrictions and amounts previously reported as temporarily restricted net assets and permanently restricted net assets are now reported as net assets with donor restrictions. A footnote on liquidity has also been added (Note 3).

The accompanying information for the 2018 financial statements has been restated to conform to the 2019 presentation and disclosure requirements of ASU 2016-14.

On May 28, 2014, the Financial Accounting Standards Board issued ASU 2014-09, Revenue from Contracts with Customers. The standard’s core principle is that a company will recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the Crisis Center expects to be entitled in exchange for those goods or services. This standard also includes expanded disclosure requirements that result in an entity providing users of financial statements with comprehensive information about the nature, amount, timing and uncertainty of the revenue and cash flows arising from the Crisis Center’s contracts with customers. This standard will be effective for the fiscal year ending September 30, 2020. The Crisis Center is currently in the process of evaluating the impact of adoption of this ASU on the financial statements.

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This guidance amends the existing accounting standards for lease accounting, including requiring lessees to recognize most leases on their statement of financial position. It also makes targeted changes to lessor accounting, including a change to the treatment of initial direct leasing costs, which no longer considers fixed internal leasing salaries as capitalizable costs. As amended, the standard is effective for the fiscal year ending September 30, 2022. Management is evaluating the impact of this ASU on the Crisis Center’s financial reporting.

Reclassifications Certain minor reclassifications have been made to the 2018 financial statements to conform to the classifications used in 2019.



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3. INFORMATION REGARDING LIQUIDITY AND AVAILABILITY

The Crisis Center receives financial assets primarily from three operating sources, including pledges and contributions, grants and contracts, and compensation for services.

The main sources of liquidity include cash and cash equivalents and the Crisis Center’s line of credit. At September 30, 2019 and 2018, the Crisis Center had 8.7 and 9.0 weeks, respectively, of cash and cash equivalents available to cover general expenditures. Liquidity in excess of daily cash requirements are invested in certificates of deposit or money market funds. There have been no draws on the Crisis Center’s line of credit during the periods presented. In addition, liquid financial assets also include grants, program service fees, and pledges receivable anticipated or scheduled to be collected within one year, including cash or receivables that contain donor restrictions anticipated to be removed or achieved within one year.

The following table reflects the financial assets held by the Crisis Center as of September 30, 2019 and 2018, reduced by amounts that are not anticipated to be readily available to meet general expenditures within one year of the statements of financial position.

2019 2018

Cash, cash equivalents, and certificates of deposit 2,337,178$ 2,086,601$ Grants and program service fees 1,595,442 1,445,576 Pledges receivable 266,622 317,856

4,199,242 3,850,033 Less amounts restricted for program activities (124,772) (214,062) Liquid financial assets available to meet cash needs

for general expenditures within the year 4,074,470$ 3,635,971$

In addition to liquid financial assets available to meet general expenditures over the next 12 months, the Crisis Center operates with an annual balanced budget and anticipates collecting sufficient revenue from its operating sources to exceed general expenditures not covered by donor-restricted and unrestricted resources.

4. PLEDGES RECEIVABLE

Pledges receivable represent unconditional promises to give by donors. Pledge payments that are expected to be collected after one year have been discounted at 5.08% and 4.53% at September 30, 2019 and 2018, respectively, and are reflected in the financial statements at their net present value.



15

4. PLEDGES RECEIVABLE – CONTINUED Pledges receivable consist of the following:

2019 2018

Total pledged 1,056,435$ 963,882$ Less:

Allowance for uncollectible pledges - (48,239) Unamortized discount (91,755) (91,755)

964,680 823,888 Less current portion (266,622) (317,856)

698,058$ 506,032$

The pledges receivable are due as follows:

2019 2018

Less than one year 530,142$ 344,108$ One to five years 518,695 580,702 More than five years 7,598 39,072

1,056,435$ 963,882$

5. PROPERTY AND EQUIPMENT Property and equipment consist of the following:

2019 2018

Property and improvements 3,144,442$ 3,070,396$ Furniture and equipment 908,847 870,798 Computer software and equipment 1,210,497 1,075,713 Vehicles 2,039,758 2,027,264

7,303,544 7,044,171 Less accumulated depreciation (4,610,465) (4,240,576)

2,693,079$ 2,803,595$

Depreciation expense for the years ended September 30, 2019 and 2018 was approximately $472,000 and $496,000, respectively.



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6. LINE OF CREDIT

At September 30, 2019 and 2018, the Crisis Center had an unsecured line of credit agreement with a financial institution. The line of credit has a maximum balance of $150,000 and is due on demand. Interest is payable monthly at an interest rate indexed to the one month LIBOR rate. There was no outstanding balance on the line at September 30, 2019 and 2018.

7. LONG-TERM DEBT

Long-term debt consists of the following:

2019 2018Note payable to financial institution; monthly payments of$4,999, including interest based on an index used by thebank plus 2.35%; due May 2019; secured by real property -$ 39,042$

Less current maturities - (39,042)

-$ -$

None of the Crisis Center’s collateralized assets were purchased with federal funds.

8. CAPITAL LEASE OBLIGATIONS

The Crisis Center leases equipment under non-cancelable capital lease agreements. The leases require minimum monthly lease payments aggregating approximately $18,000 and expire on various dates through 2023.

Minimum future lease payments required under the capital leases are as follows:

Year EndingSeptember 30,

2020 83,803$ 2021 65,664 2022 38,000 2023 5,942

Total minimum lease payments 193,409 Less amounts representing interest (13,449)

Present value of minimum lease payments 179,960 Less current portion (72,556)

107,404$



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8. CAPITAL LEASE OBLIGATIONS – CONTINUED

The cost of equipment financed under capital lease agreements at September 30, 2019 and 2018 amounted to approximately $628,000 and $823,000, respectively. Accumulated depreciation associated with these assets was approximately $521,000 and $603,000 at September 30, 2019 and 2018, respectively. Amortization of assets held under capital leases is included with depreciation expense.

Certain capital lease agreements and the line of credit agreement discussed in Note 5 contain covenants related to the maintenance of a debt service coverage ratio and an indebtedness to tangible net worth ratio. At September 30, 2019 and 2018, the Crisis Center was in compliance with these covenants.

9. OPERATING LEASE COMMITMENTS

The Crisis Center leases equipment and facilities under operating leases maturing at various times through fiscal 2023.

The following is a schedule by year of the future minimum rental payments required under operating leases that have an initial or remaining non-cancelable lease term of one year or greater as of September 30, 2019:

Year EndingSeptember 30,

2020 128,274$ 2021 74,187 2022 26,265 2023 24,388

253,114$

Rent expense for the years ended September 30, 2019 and 2018 amounted to approximately $124,000 and $100,000, respectively.

10. RETIREMENT PLAN

The Crisis Center participates in a tax-deferred retirement plan, the assets of which are held by an insurance company as trustee. Contributions to the plan are based on a percentage of eligible employees' compensation, as defined by the plan. Contributions to the plan approximated $77,000 and $134,000 for the years ended September 30, 2019 and 2018, respectively.



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11. SPECIAL EVENTS

The Crisis Center conducted a variety of special events during the years ended September 30, 2019 and 2018 to benefit the Crisis Center. Net special events revenue consists of the following:

2019 2018

Gross special events revenue 349,639$ 433,370$ Less cost of direct benefits to donors (29,184) (31,050)

320,455$ 402,320$

The cost of direct benefits to donors is included in development and marketing expenses in the accompanying statements of activities.

12. SUBSEQUENT EVENTS

The Crisis Center has evaluated events and transactions for potential recognition or disclosure in the financial statements through January 22, 2020, the date on which the financial statements were available to be issued.

SUPPLEMENTARY INFORMATION

See notes to schedule of expenditures of federal awards.

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THE CRISIS CENTER OF TAMPA BAY, INC. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

SEPTEMBER 30, 2019

Pass-through PassedFederal Entity ThroughCFDA Identifying to Federal

Number Number Sub-Recipients Expenditures

U.S. Department of Housing and Urban DevelopmentPassed through the Housing Authority of the City of Tampa

2012 Choice Neighborhoods Implementation Grant Program 14.889 Res. 2014-3892 93,606$

U.S. Department of JusticePassed through the State of Florida Office of the Attorney

GeneralCrime Victim Assistance 16.575 00211 1,523,623 Crime Victim Compensation 16.576 N/A 160,500

U.S. Department of Health and Human ServicesPassed through the Florida Department of Health

Green Dot Violence Prevention Program and CommunityBased Programs 93.136 COHJ9 122,644

Passed through the University of South Florida Mental HealthResearch Grant 93.242 1261-1104-00-A 35,051

Passed through Florida Department of Children and FamiliesBlock Grant for Prevention and Treatment of Substance 93.959 LH294 80,000

Abuse NCADI Block Grant for Prevention and Treatment of Substance 93.788 LD994 423,139 807,150

Abuse MYFLVETPassed through Central Florida Behavioral Health

Block Grant for Prevention and Treatment of SubstanceAbuse 93.959 QB008 165,597

Block Grant for Community Mental Health Services 93.958 QB008 630 SAMHSA Now is the Time: Healthy Transition

Project/Children's Mental Health 93.243 HB133 74,272

Total Expenditures of Federal Awards 3,063,073$

Federal Grantor/Pass-through Grantor/Program or Cluster Title

THE CRISIS CENTER OF TAMPA BAY, INC. NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

SEPTEMBER 30, 2019

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1. BASIS OF PRESENTATION

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of The Crisis Center of Tampa Bay, Inc. (the "Crisis Center") under programs of the federal government for the year ended September 30, 2019. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of the Crisis Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Crisis Center. All federal awards passed through other government agencies are included in the accompanying Schedule.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Expenditures reported on the Schedule are recognized following cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Pass-through entity identifying numbers are presented where available.

3. INDIRECT COST RATES

The Crisis Center has elected to use the 10% deminimus indirect cost rate as allowed under the Uniform Guidance.

4. CONTINGENCIES

The programs shown in the Schedule are subject to financial and compliance audits by grantor agencies which, if instances of material noncompliance are found, may result in disallowed expenditures and affect the Crisis Center's continued participation in specific programs. The amount of expenditures which may be disallowed by the grantor agencies cannot be determined at this time, although the Crisis Center expects such amounts, if any, to be immaterial.

See independent auditors’ report.

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THE CRISIS CENTER OF TAMPA BAY, INC. SCHEDULE OF PUBLIC SUPPORT AND OTHER REVENUE

SEPTEMBER 30, 2019

Federal Grants and Contracts

U.S. Department of Housing and Urban DevelopmentPassed through the Housing Authority of the City of Tampa

2012 Choice Neighborhoods Implementation Grant Program 93,606$

U.S. Department of JusticePassed through the State of Florida Office of the Attorney General

Crime Victim Assistance 1,523,623 Crime Victim Compensation 160,500

U.S. Department of Health and Human ServicesPassed through the Florida Department of Health

Green Dot Prevention Program and Community Based Programs 122,644

Passed through the University of South FloridaMental Health Research Grant 35,051

Passed through Florida Department of Children and Families/Adult Substance AbuseBlock Grant for Prevention and Treatment of Substance Abuse 80,000 Block Grant for Prevention and Treatment of Substance Abuse 807,150

Passed through Central Florida Behavioral Health NetworkBlock Grant for Prevention and Treatment of Substance Abuse 165,597 Block Grant for Community Mental Health Services 630 SAMHSA Now is the Time: Healthy Transition Project/Children's Mental Health 74,272

MYFLVET Fee for Service Contract 1,000,000

Total Federal Grants and Contracts 4,063,073

State GrantsFlorida Department of Veterans Affairs

Veteran-Specific Crisis Center 2-1-1 Services -

Florida Council Against Sexual ViolenceGeneral Revenue for Rape Crisis Centers 92,431 Rape Crisis Program Trust Fund - Sexual Battery Victims' Access to Services Act 51,396Office of the Attorney General - Sexual Violence Recovery Services 18,486OAG-SAS 43,635

Total State Grants 205,948


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THE CRISIS CENTER OF TAMPA BAY, INC. SCHEDULE OF PUBLIC SUPPORT AND OTHER REVENUE – CONTINUED

SEPTEMBER 30, 2019

County and Other Local GrantsHillsborough County Board of County Commissioners

Operations and Sexual Assault Services/SSNC 1,312,053 Baker Act Transportation Services 662,706 Telephone Reassurance/SSRFA -

Early Childhood Council of Hillsborough County2-1-1 Services 11,250

Children's Board of Hillsborough CountyCare Coordination 53,3412-1-1 Services 272,409

Total County and Other Local Grants 2,311,759

United Way 245,809

Contributions 1,519,137

Special Events 349,639

Total Federal Grants, State Grants, County and Other Local Grants, and Other Public Support 8,695,365

Program Service Fees and Other IncomeProgram service fees 6,103,255Interest and investment income 2,899Other Income 797

Total Program Service Fees and Other Income 6,106,951

Total Public Support and Other Revenue 14,802,316$

23

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

To the Board of Directors The Crisis Center of Tampa Bay, Inc. We have audited, 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, the financial statements of The Crisis Center of Tampa Bay, Inc. (the “Crisis Center”), which comprise the statement of financial position as of September 30, 2019 and the related statements of activities, cash flows, and functional expenses for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated January 22, 2020. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Crisis Center’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Crisis Center’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Crisis Center’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 the Crisis Center’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Crisis Center’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Crisis Center’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Tampa, Florida January 22, 2020

25

INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER

COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE To the Board of Directors The Crisis Center of Tampa Bay, Inc. Report on Compliance for Each Major Federal Program We have audited The Crisis Center of Tampa Bay, Inc.’s (the “Crisis Center”) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the Crisis Center’s major federal programs for the year ended September 30, 2019. The Crisis Center’s major federal programs are 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 the Crisis Center’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 Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Crisis Center’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the Crisis Center’s compliance. Opinion on Each Major Federal Program In our opinion, the Crisis Center 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 September 30, 2019. Report on Internal Control Over Compliance Management of the Crisis Center is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the Crisis Center’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine

26

the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Crisis Center’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Tampa, Florida January 22, 2020

THE CRISIS CENTER OF TAMPA BAY, INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS

SEPTEMBER 30, 2019

27

Section I – Summary of Auditors’ Results Financial Statements Type of auditors’ report issued Unmodified Internal control over financial reporting: Material weakness(es) identified? Yes No Significant deficiency(ies) identified? Yes None Reported Non-compliance material to financial statements noted? Yes No

Federal Awards Internal control over major federal programs: Material weakness(es) identified? Yes No Significant deficiency(ies) identified? Yes None Reported Type of auditors’ report issued on compliance for major federal programs Unmodified Any audit findings disclosed that are to be reported reported in accordance with the Uniform Guidance? Yes No Identification of major federal programs: CFDA Number Name of Federal Program 93.788 Block Grant for Prevention and Treatment Of Substance Abuse MYFLVET Dollar threshold used to distinguish between Type A and Type B programs $ 750,000 Auditee qualified as low-risk auditee? Yes No Section II – Financial Statement Findings

None

THE CRISIS CENTER OF TAMPA BAY, INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS

SEPTEMBER 30, 2019

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Section III – Federal Award Findings and Questioned Costs

None

Section IV – Other Issues There were no prior audit findings on compliance for each major federal program, or internal control over compliance, with the requirements described in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

UNAUDITED SUPPLEMENTARY INFORMATION FOR THE STATE FISCAL YEAR ENDED JUNE 30, 2019

THE CRISIS CENTER OF TAMPA BAY, INC. SCHEDULE OF STATE EARNINGS

FOR THE STATE FISCAL YEAR ENDED JUNE 30, 2019 (UNAUDITED)


29

1. Total expenditures 14,154,830$

2. Less other state and federal funds (3,469,276)

3. Less non-match SAMH Funds (804,844)

4. Less unallowable costs per 65E-14, FAC (973,182)

5. Total Allowable Expenditures 8,907,528$ (Sum of lines 1, 2, 3, and 4)

6. Total amount of state earnings 6,680,646 (Line 5 times 75%)

7. Amount of state funds requiring match 630

8. Amount due to department 6,680,016$ (Subtract line 7 from line 6. If negative, the amount of the difference

is due the department up to the amount of line 7)

THE CRISIS CENTER OF TAMPA BAY, INC. SCHEDULE OF RELATED PARTY TRANSACTION ADJUSTMENTS



30

Related Allocation of Related Party Transactions AdjustmentRevenues From Grantee Party State-Designated Cost Centers

1 2 3 ...... Total Rent XXX 0 Services XXX 0 Interest XXX 0 Other XXX 0

Total Revenue From Grantee XXX 0 0 0 0 0

Expenses Associated with Grantee Transactions Personnel Services YYY 0 Depreciation YYY 0 Interest YYY 0 Other YYY 0

Total Associated Expenses YYY 0 0 0 0 0

Related Party Transaction Adjustment ZZZ ZZZ ZZZ ZZZ ZZZ ZZZ

THIS SCHEDULE IS NOT APPLICABLE TO THE CRISIS CENTER

THE CRISIS CENTER OF TAMPA BAY, INC. SCHEDULE OF BED-DAY AVAILABILITY PAYMENTS



31

State Contracted

Rate

Total Units of Service

Provided

Total Units of Service Paid

for by 3rd Party

Contracts, Local Govt. or

Other State Agencies

Maximum # of Units

Eligible for Payment by Department

Amount Paid for Services

by the Department

Maximum $ Value of Units in

Column F

Amount Owed to

Department

Program Cost Center

(D-E) (F x C)

(G-H or $0, whichever is

greater)

A B C D E F G H I

Children's MH Crisis Stabilization Unit 0 $0.00 $0.00Adult MH Crisis Stabilization Unit 0 $0.00 $0.00Children's SA Substance Abuse Detox 0 $0.00 $0.00Adult SA Substance Abuse Detox 0 $0.00 $0.00Adult MH Short-term Residential Treatment 0 $0.00 $0.00

0 $0.00 $0.000 $0.00 $0.000 $0.00 $0.00

0 $0.00 $0.00

Total Amount Owed to Department = $0.00

THIS SCHEDULE IS NOT APPLICABLE TO THE CRISIS CENTER.

THE CRISIS CENTER OF TAMPA BAY, INC. SCHEDULE OF SUBSTANCE ABUSE & MENTAL HEALTH

SERVICES PROGRAM / COST CENTER ACTUAL EXPENSES AND REVENUE CONTRACT #QB008 / DATE PREPARED: DECEMBER 13, 2019

BUDGET PERIOD: FROM JULY 1, 2018 TO JUNE 30, 2019 (UNAUDITED)


32

PART I: ACTUAL FUNDING SOURCES & REVENUES

STATE-DESIGNATED SAMH COST CENTERS

STATE SAMH-FUNDED COST CENTERS

Program 1 Program 2 Counseling

FUNDING SOURCES & REVENUESGateway Services (CC name)

Total for Program 1 (CC name) (CC name)

Total for Program 2

Total for State SAMH-Funded Cost Centers

Total for Non-State-Funded SAMH Cost

Centers

Tot. for All State-Designated SAMH

Cost CentersNon-SAMH Cost

Center Total Funding

(B1-a+…+B1-x) (B2-a+…+B2-x) (C1+…+Cx) (D+E) (F+G)

A B1-a B1-b C1 B2-a B2-b C2 D E F G H

IA. STATE SAMH FUNDING

(1) CFBHN QB008-18 166228 166228 166228 166228 0 166228

(2) DCF/NCADI 80000 80000 80000 80000 0 80000

(3) CFBHN Healthy Transitions (HB133) 74956 74956 74956 74956 0 74956

(4) DCF/MYFLVET 484290 484290 484290 484290 0 484290

(5) 0 0 0 0

(6) From Other Districts 0 0 0 0

TOTAL STATE SAMH FUNDING = 805474 0 805474 0 0 0 805474 0 805474 0 805474

========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ==========

IB. OTHER GOVT. FUNDING

(1) Other State Agency Funding 38775 38775 38775 38775 122859 161634

(2) Medicaid - Suncoast Region 0 0 0 720975 720975

(3) Medicaid - All other Regions 0 0 0 0

(4) Local Government 604097 604097 604097 338463 942560 1279158 2221718

(5) Federal Grants and Contracts 1131051 1131051 1131051 794503 1925554 661113 2586667

(6) In-kind from local govt. only 0 0 0 0

TOT. OTHER GOVT. FUNDING = 1773923 0 1773923 0 0 0 1773923 1132966 2906889 2784105 5690994

========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ==========

IC. ALL OTHER REVENUES

(1) 1st & 2nd Party Payments 15 15 15 15 2953836 2953851

(2) 3rd Party Payments (except Medicare) 0 0 0 0

(3) Medicare 0 0 0 2038110 2038110

(4) Contributions and Donations 81897 81897 81897 351070 432967 1271711 1704678

(5) Other 199849 199849 199849 61446 261295 702225 963520

(6) In-kind 21863 21863 21863 17940 39803 287318 327121

TOT. ALL OTHER REVENUES = 303624 0 303624 0 0 0 303624 430456 734080 7253200 7987280

========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ==========

TOTAL FUNDING = 2883021 0 2883021 0 0 0 2883021 1563422 4446443 10037305 14483748

========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ==========

THE CRISIS CENTER OF TAMPA BAY, INC. SCHEDULE OF SUBSTANCE ABUSE & MENTAL HEALTH

SERVICES PROGRAM / COST CENTER ACTUAL EXPENSES AND REVENUE – CONTINUED CONTRACT #QB008 / DATE PREPARED: DECEMBER 13, 2019

BUDGET PERIOD: FROM JULY 1, 2018 TO JUNE 30, 2019 (UNAUDITED)


33

PART II: ACTUAL EXPENSES

STATE-DESIGNATED SAMH COST CENTERS

STATE SAMH-FUNDED COST CENTERS

Program 1 Program 2 Counseling *except IIC & IID

EXPENSE CATEGORIESGateway Services (CC name) Program 1 Total (CC name) (CC name) Program 2 Total

Total for State-Funded AMH Cost Centers

Total for Non-State-Funded SAMH Cost

Centers

Tot. for All State-Designated SAMH

Cost CentersNon-SAMH Cost

CenterOther Support Costs (optional) Administration Total Expenses

(B1-a+…+B1-x) (B2-a+…+B2-x) (C1+…+Cx) (D+E) (F+G+H*+I*)

A B1-a B1-b C1 B2-a B2-b C2 D E F G H I J

IIA. PERSONNEL EXPENSES

(1) Salaries 1134527 1134527 0 1134527 578281 1712808 5179979 1074009 7966796

(2) Fringe Benefits 193753 193753 0 193753 94259 288012 963356 178777 1430145

TOTAL PERSONNEL EXPENSES = 1328280 0 1328280 0 0 0 1328280 672540 2000820 6143335 0 1252786 9396941

========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ==========

IIB. OTHER EXPENSES

(1) Building Occupancy 12170 12170 0 12170 135481 147651 151104 77510 376265

(2) Professional Services 29944 29944 0 29944 27251 57195 57247 89805 204247

(3) Travel 65940 65940 0 65940 9499 75439 55231 18348 149018

(4) Equipment 0 0 0 0 0 0 0

(5) Food Services 0 0 0 0 0 0 0

(6) Medical and Pharmacy 0 0 0 0 0 0 0

(7) Subcontracted Services 810175 810175 0 810175 282083 1092258 0 1450 1093708

(8) Insurance 21392 21392 0 21392 13274 34666 495464 43572 573702

(9) Interest Paid 876 876 0 876 1003 1879 35617 2607 40103

(10) Operating Supplies & Expenses 169393 169393 0 169393 127331 296724 1031373 145214 1473311

(11) Other 15603 15603 0 15603 5237 20840 335216 168061 524117

(12) Donated Items 21863 21863 0 21863 17940 39803 283615 0 323418

TOTAL OTHER EXPENSES = 1147356 0 1147356 0 0 0 1147356 619099 1766455 2444867 0 546567 4757889

========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ==========

TOT. PERSONNEL & OTH. EXP. = 2475636 0 2475636 0 0 0 2475636 1291639 3767275 8588202 0 1799353 14154830

========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ==========

IIC. DISTRIBUTED INDIRECT COSTS

(a) Other Support Costs (Optional) 0 0 0 0 0 0

(b) Administration 360532 360532 0 360532 188104 548636 1250717 -1799353 0

TOT. DISTR'D INDIRECT COSTS = 360532 0 360532 0 0 0 360532 188104 548636 1250717 0 -1799353 0

========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ==========

TOTAL ACTUAL OPER. EXPENSES = 2836168 0 2836168 0 0 0 2836168 1479743 4315911 9838919 0 0 14154830

========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ==========

IID. UNALLOWABLE COSTS 25798 25798 0 25798 19056 44854 928328 XXXXXXXXX XXXXXXXXX 973182

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TOT. ALLOWABLE OPER. EXP. = 2810370 0 2810370 0 0 0 2810370 1460687 4271057 8910591 XXXXXXXX XXXXXXXXX 13181648

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IIE. CAPITAL EXPENDITURES 0 0 0 0 0

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Documents

THE CRISIS CENTER OF TAMPA BAY, INC. · The Crisis Center of Tampa Bay, Inc. Report on the Financial Statements We have audited the accompanying financial statements of The Crisis