THE CRISIS CENTER OF TAMPA BAY, INC

THE CRISIS CENTER OF TAMPA BAY, INC.

FINANCIAL STATEMENTS

SEPTEMBER 30, 2020 AND 2019

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, 2020 7

Statement of Functional Expenses for the Year Ended September 30, 2019 8

Notes to the Financial Statements 9

SUPPLEMENTARY INFORMATION

Schedule of Expenditures of Federal Awards 20

Notes to Schedule of Expenditures of Federal Awards 21

Schedule of Public Support and Other Revenue 22

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 24

INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE 26

SCHEDULE OF FINDINGS AND QUESTIONED COSTS 28

UNAUDITED SUPPLEMENTARY INFORMATION FOR THE STATE FISCAL YEAR ENDED JUNE 30, 2020

Schedule of State Earnings 30

Schedule of Related Party Transaction Adjustments 31

Schedule of Bed-Day Availability Payments 32

Schedule of Substance Abuse & Mental Health Services Program / Cost Center Actual Expenses and Revenue 33

1

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, 2020 and 2019 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.

2

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, 2020 and 2019 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. 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 21, 2021 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 21, 2021

See notes to the financial statements. 3

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


2020 2019CURRENT ASSETS

Cash and cash equivalents 2,884,712$ 2,089,864$ Certificates of deposit - 247,314Grants receivable 1,327,093 827,618Program service fees receivable 948,698 767,824Pledges receivable, net 454,774 266,622Prepaid expenses and other current assets 171,810 144,256

Total current assets 5,787,087 4,343,498

PROPERTY AND EQUIPMENT, NET OF ACCUMULATED DEPRECIATION 2,809,111 2,693,079

OTHER ASSETSPledges receivable, net 601,618 698,058

9,197,816$ 7,734,635$

CURRENT LIABILITIESCurrent portion of long-term debt 562,846$ -$ Current portion of capital lease obligations 61,585 72,556Advance, short-term 325,000 - Accounts payable 407,456 418,459Accrued expenses 721,875 849,904

Total current liabilities 2,078,762 1,340,919

LONG-TERM LIABILITIESLong-term debt, net of current portion 1,207,248 - Capital lease obligations, net of current portion 39,869 107,404Deferred CARES Act payroll taxes 310,457 -

Total long-term liabilities 1,557,574 107,404

NET ASSETSWithout donor restrictions 4,525,236 5,191,480With donor restrictions 1,036,244 1,094,832

Total net assets 5,561,480 6,286,312

9,197,816$ 7,734,635$

ASSETS

LIABILITIES AND NET ASSETS


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

FOR THE YEARS ENDED SEPTEMBER 30, 2020 AND 2019

Without Donor

RestrictionsWith Donor Restrictions Total

Without Donor

RestrictionsWith Donor Restrictions Total

PUBLIC SUPPORTFederal grants and contracts 4,438,935$ -$ 4,438,935$ 4,063,073$ -$ 4,063,073$ State grants 275,641 - 275,641 205,948 - 205,948 County and other local grants 2,393,649 - 2,393,649 2,311,759 - 2,311,759 United Way 160,664 - 160,664 245,809 - 245,809 Contributions 533,629 1,142,334 1,675,963 544,123 975,014 1,519,137 Special events 148,865 308,950 457,815 133,714 215,925 349,639

Total public support 7,951,383 1,451,284 9,402,667 7,504,426 1,190,939 8,695,365 OTHER REVENUE

Program service fees 6,116,141 - 6,116,141 6,103,255 - 6,103,255 Interest and investment income 5,978 - 5,978 2,899 - 2,899 Other income 28,890 - 28,890 797 - 797

Total other revenue 6,151,009 - 6,151,009 6,106,951 - 6,106,951 NET ASSETS RELEASED FROM RESTRICTIONS 1,398,532 (1,398,532) - 1,182,296 (1,182,296) - TOTAL PUBLIC SUPPORT AND OTHER REVENUE 15,500,924 52,752 15,553,676 14,793,673 8,643 14,802,316 EXPENSES

Program services 13,829,562 - 13,829,562 12,178,996 - 12,178,996

Supporting services:Management and general 1,835,214 - 1,835,214 1,830,481 - 1,830,481 Development and marketing 543,089 - 543,089 563,211 - 563,211

Total supporting services 2,378,303 - 2,378,303 2,393,692 - 2,393,692 TOTAL EXPENSES 16,207,865 - 16,207,865 14,572,688 - 14,572,688 CHANGE IN NET ASSETS FROM OPERATIONS (706,941) 52,752 (654,189) 220,985 8,643 229,628 OTHER CHANGES

Bad debt loss on pledges - (111,340) (111,340) - - - Gain on disposal of property and equipment 40,697 - 40,697 16,225 - 16,225

CHANGE IN NET ASSETS (666,244) (58,588) (724,832) 237,210 8,643 245,853 NET ASSETS AT BEGINNING OF YEAR 5,191,480 1,094,832 6,286,312 4,954,270 1,086,189 6,040,459 NET ASSETS AT END OF YEAR 4,525,236$ 1,036,244$ 5,561,480$ 5,191,480$ 1,094,832$ 6,286,312$

20192020


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


2020 2019

CASH FLOWS FROM OPERATING ACTIVITIES(Decrease) increase in net assets (724,832)$ 245,853$ Adjustments to reconcile change in net assets

to net cash (used in) provided by operatingactivities:

Depreciation 427,555 471,838 Provision for losses on pledges receivable 111,340 (28,419) Gain on sale and disposal of property

and equipment (40,697) (16,225) Noncash contributions arising from donation

of property and equipment (79,521) - (Increase) decrease in:

Grants receivable (499,475) (220,192) Program service fees receivable (180,874) 70,326 Pledges receivable, net (203,052) (112,373) Prepaid expenses and other current

assets (27,554) (58,718) Increase in:

Accounts payable and accrued expenses (139,032) 407,981 Deferred payroll taxes 310,457 - Advance, short-term 325,000 -

Total adjustments 4,147 514,218 Net cash (used in) provided by operating activities (720,685) 760,071

CASH FLOWS FROM INVESTING ACTIVITIESDecrease (increase) in certificates of deposit 247,314 (925) Acquisition of property and equipment (430,653) (359,347) Proceeds from sale of property and equipment 87,375 14,250

Net cash used in investing activities (95,964) (346,022)

CASH FLOWS FROM FINANCING ACTIVITIESPayments on long-term debt (6,087) (39,042) Proceeds from long-term debt 1,696,090 - Payments on capital lease obligations (78,506) (125,355)

Net cash provided by (used in) financing activities 1,611,497 (164,397)

NET CHANGE IN CASH AND CASH EQUIVALENTS 794,848 249,652

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

CASH AND CASH EQUIVALENTS AT END OF YEAR 2,884,712$ 2,089,864$


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


2020 2019

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION AND NONCASH INVESTINGAND FINANCING ACTIVITIES

Cash paid during the year for interest 16,810$ 17,117$

During the year ended September 30, 2020, the Crisis Center acquired $80,091 of vehiclesthrough long-term debt financing.


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

FOR THE YEAR ENDED SEPTEMBER 30, 2020

SEXUAL CORBETT OTHER TOTALASSAULT TRAUMA CLIENT PROGRAM MANAGEMENT DEVELOPMENT TOTAL

GATEWAY SERVICES CENTER SERVICES TRANSCARE SERVICES & GENERAL & MARKETING EXPENSESSALARIES

Employee salaries 1,501,379$ 1,001,680$ 764,024$ 151,430$ 4,134,568$ 7,553,081$ 1,028,464$ 295,376$ 8,876,921$ Employee benefits 123,609 91,387 88,046 13,557 360,058 676,657 121,741 30,918 829,316 Employee payroll taxes and

employee related insurance 144,390 96,740 66,946 15,725 441,713 765,514 94,349 25,963 885,826 Total salaries 1,769,378 1,189,807 919,016 180,712 4,936,339 8,995,252 1,244,554 352,257 10,592,063

OPERATING EXPENSESBad debts - - - - - - - (22,770) (22,770) Client assistance 4,239 54,662 - - - 58,901 - - 58,901 Community awareness 211,793 51 6,123 2,139 105 220,211 250 58,845 279,306 Conferences/seminars 1,995 4,392 3,235 - 6,296 15,918 - - 15,918 Depreciation 11,706 5,999 6,728 16,383 216,987 257,803 168,350 1,402 427,555 Dues / permits / licenses 2,411 935 709 - 40,686 44,741 7,660 727 53,128 Fuel - - - - 183,524 183,524 - - 183,524 Insurance 26,990 22,020 15,365 3,298 548,557 616,230 47,947 7,005 671,182 Interest and bank charges 202 788 1,070 110 23,595 25,765 9,615 6,946 42,326 IT support and expenses 63,056 60,481 81,547 3,133 230,459 438,676 42,221 21,558 502,455 Meals 3,434 651 966 842 8,545 14,438 7,845 9,616 31,899 Occupancy expense 13,095 17,682 140,792 1,438 39,714 212,721 87,489 4,523 304,733 Other employee costs 7,777 5,395 6,484 1,445 55,121 76,222 74,624 5,960 156,806 Postage / shipping 112 631 168 14 26,163 27,088 1,684 2,091 30,863 Printing / publications 17,533 4,909 8,157 377 11,153 42,129 2,010 33,096 77,235 Professional fees / contract labor 69,170 14,148 11,926 177 36,150 131,571 100,329 16,680 248,580 Repair and maintenance 67 104 397 8 103,433 104,009 547 27 104,583 Special events and fundraising - - - - - - - 28,351 28,351 Subcontractor expenses 1,486,584 - 254,968 - - 1,741,552 - - 1,741,552 Supplies 13,214 28,494 11,855 1,493 154,939 209,995 7,872 4,271 222,138 Telephone and communications 37,186 33,224 55,516 2,094 75,791 203,811 22,911 8,340 235,062 Travel and transportation 36,613 8,795 8,036 - 1,083 54,527 9,306 285 64,118 In-kind - 153,243 1,235 - - 154,478 - 3,879 158,357

Total operating expenses 2,007,177 416,604 615,277 32,951 1,762,301 4,834,310 590,660 190,832 5,615,802

TOTAL EXPENSES 3,776,555$ 1,606,411$ 1,534,293$ 213,663$ 6,698,640$ 13,829,562$ 1,835,214$ 543,089$ 16,207,865$

PROGRAM SERVICES SUPPORTING SERVICES


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

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

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

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

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

PROGRAM SERVICES SUPPORTING SERVICES

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


9

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.



10

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:

2020 2019

Contributions restricted for program activities 76,677$ 130,152$ Time restricted pledges 959,567 964,680

1,036,244$ 1,094,832$

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 $55,000 and $0 is considered adequate at September 30, 2020 and 2019, respectively.



11

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, 2020 and 2019 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, 2020 and 2019. The Crisis Center did not have a required match for the CFBHN contract for the year ended September 30, 2020, but met the required match for the year ended September 30, 2019. 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 During the year ended September 30, 2020, the Crisis Center adopted the Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU) No. 2018-08, Not-for-Profit Entities: Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made. ASU No. 2018-08 requires that unconditional contributions (those that do not include a measurable performance-related or other barrier, or those in which the Crisis Center has limited discretion over how the contribution should be spent) are recognized as revenues in the period received and are reported as increases in the appropriate categories of net assets in accordance



12

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED with donor restrictions. Expirations of donor-imposed restrictions on net assets (i.e., the donor-stipulated purpose has been fulfilled and/or the stipulated time period has elapsed) are reported as net assets released from restrictions. Contributions that include a measurable barrier or those for which the Crisis Center has limited discretion over how the contributions should be spent are recorded as conditional contributions. Conditional contributions are not recognized until they have become unconditional; that is, when the conditions surrounding the indications of the barrier have been met. The adoption of ASU No. 2018-08 did not have a material impact on the Crisis Center’s financial statements and, at September 30, 2020 and 2019, the Crisis Center did not have any conditional contributions. Special Events Revenue and support earned from special events is recorded when the event takes place. 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, 2020 and 2019, approximately $158,000 and $204,000 of counseling services, respectively, were recorded for donated services, which represents approximately 7,800 and 9,400 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.



13

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED 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. Impact of Recently Issued Accounting Pronouncements 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 has been delayed to be effective for the fiscal year ending September 30, 2021. 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, 2023. Management is evaluating the impact of this ASU on the Crisis Center’s financial reporting. 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, 2020 and 2019, the Crisis Center had approximately 9.5 and 8.7 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.



14

3. INFORMATION REGARDING LIQUIDITY AND AVAILABILITY – CONTINUED The following table reflects the financial assets held by the Crisis Center as of September 30, 2020 and 2019, reduced by amounts that are not anticipated to be readily available to meet general expenditures within one year of the statements of financial position.

2020 2019

Cash, cash equivalents, and certificates of deposit 2,884,712$ 2,337,178$ Grants and program service fees 2,275,791 1,595,442 Pledges receivable 454,774 266,622

5,615,277 4,199,242 Less amounts restricted for program activities (72,150) (124,772) Liquid financial assets available to meet cash needs

for general expenditures within the year 5,543,127$ 4,074,470$

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 4.17% and 5.08% at September 30, 2020 and 2019, respectively, and are reflected in the financial statements at their net present value. Pledges receivable consist of the following:

2020 2019Total pledged 1,180,377$ 1,056,435$ Less:

Allowance for uncollectible pledges (55,000) - Unamortized discount (68,985) (91,755)

1,056,392 964,680 Less current portion (454,774) (266,622)

601,618$ 698,058$



15

4. PLEDGES RECEIVABLE – CONTINUED The pledges receivable are due as follows:

2020 2019Less than one year 466,606$ 530,142$ One to five years 590,794 518,695 More than five years 122,976 7,598

1,180,377$ 1,056,435$

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

2020 2019Property and improvements 3,228,611$ 3,144,442$ Furniture and equipment 1,062,402 908,847 Computer software and equipment 1,368,793 1,210,497 Vehicles 1,926,233 2,039,758

7,586,039 7,303,544 Less accumulated depreciation (4,776,928) (4,610,465)

2,809,111$ 2,693,079$

Depreciation expense for the years ended September 30, 2020 and 2019 was approximately $428,000 and $472,000, respectively. 6. LINE OF CREDIT At September 30, 2020 and 2019, 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, 2020 and 2019. In December 2020, the line of credit was amended to allow additional borrowings of $350,000 with interest at the prime rate.



16

7. LONG-TERM DEBT Long-term debt for the year ended December 31, 2020 consists of the following: PPP loan (see details below) 1,696,171$

Note payable to financial institution dated April 8, 2020, monthly payments of $1,434; interest rate of 2.77% per annum; due April 23, 2025; collaterized by vehicle 73,923

1,770,094

Less current maturities (562,846)

1,207,248$

On April 13, 2020, the Company was granted a loan (the “Loan”) in the aggregate amount of $1,688,200, pursuant to the Paycheck Protection Program established as part of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”). The Loan, which was in the form of a Note dated April 10, 2020, matures on April 10, 2022, bears interest at a rate of 1% per annum, and is payable monthly commencing on July 28, 2021 (ten months subsequent to the completion of the calculated Alternative Covered Period, as defined in the CARES Act). Principal payments of approximately $547,000 are due in the year ending September 30, 2021, with the remaining $1,149,200 becoming due in the year ending September 30, 2022. The Note may be prepaid by the Company at any time prior to maturity with no prepayment penalties. Under the terms of the Loan, certain amounts may be forgiven if they are used for qualifying expenses, as described in the CARES Act. Qualifying expenses include payroll costs, continuation of health care and retirement benefits, rent, utilities, and interest on other debt obligations. The Company intends to use the entire Loan amount for qualifying expenses; however, no assurances can be given that the loan will be forgiven in its entirety. The balance of the Loan, including interest, amounted to $1,696,171 at September 30, 2020 and is included in the table above. The aggregate maturities of long-term debt for each of the five years subsequent to September 30, 2020 are as follows:

Year EndingSeptember 30,

2021 562,846$ 2022 1,164,461 2023 16,226 2024 16,681 2025 9,880

Total payments 1,770,094$

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



17

8. CAPITAL LEASE OBLIGATIONS The Crisis Center leases equipment under non-cancelable capital lease agreements. The leases require minimum monthly lease payments aggregating approximately $5,500 and expire on various dates through 2023. Minimum future lease payments required under the capital leases are as follows:

Year EndingSeptember 30,

2021 64,446$ 2022 38,408 2023 3,108

Total minimum lease payments 105,962 Less amounts representing interest (4,508) Present value of minimum lease payments 101,454 Less current portion (61,585)

39,869$

The cost of equipment financed under capital lease agreements at September 30, 2020 and 2019 amounted to approximately $293,000 and $628,000, respectively. Accumulated depreciation associated with these assets was approximately $253,000 and $521,000 at September 30, 2020 and 2019, 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 6 contain covenants related to the maintenance of a debt service coverage ratio and an indebtedness to tangible net worth ratio. At September 30, 2020, the Crisis Center was in compliance with the indebtedness to tangible net worth ratio, and had obtained a waiver regarding the debt service coverage ratio. 9. OPERATING LEASE COMMITMENTS The Crisis Center leases equipment and facilities under operating leases maturing at various times through fiscal 2023.



18

9. OPERATING LEASE COMMITMENTS – CONTINUED 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, 2020:

Year Ending

September 30,

2021 109,585$ 2022 61,663

171,248$

Rent expense for the years ended September 30, 2020 and 2019 amounted to approximately $125,000 and $124,000, 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 $137,000 and $77,000 for the years ended September 30, 2020 and 2019, respectively. 11. SPECIAL EVENTS The Crisis Center conducted a variety of special events during the years ended September 30, 2020 and 2019 to benefit the Crisis Center. Net special events revenue consists of the following:

2020 2019

Gross special events revenue 457,815$ 349,639$ Less cost of direct benefits to donors (28,351) (29,184)

429,464$ 320,455$

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



19

12. SUBSEQUENT EVENTS AND OPERATIONAL MATTERS The Crisis Center has evaluated events and transactions for potential recognition or disclosure in the financial statements through January 21, 2021, the date on which the financial statements were available to be issued. Recently, the outbreak of the novel coronavirus has adversely impacted global commercial activity and contributed to significant declines and volatility in financial markets. The coronavirus pandemic is creating disruption in global supply chains and adversely impacting many industries. The outbreak could have a continued material adverse impact on economic and market conditions and trigger a period of global economic slowdown. The rapid development and fluidity of this situation precludes any prediction as to the ultimate material adverse impact of the novel coronavirus. Nevertheless, the novel coronavirus presents material uncertainty and risk with respect to the Crisis Center, its performance, and its financial results.

SUPPLEMENTARY INFORMATION

See notes to schedule of expenditures of federal awards.

20

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

SEPTEMBER 30, 2020

Pass-through Passed

Federal Entity ThroughCFDA Identifying to Federal

Number Number Sub-Recipients ExpendituresU.S. Department of Justice

Passed through the State of Florida Office of the AttorneyGeneral

Crime Victim Assistance 16.575 00146 1,680,071$ Crime Victim Compensation 16.576 N/A 140,000

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 1,864

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

Abuse NCADI State Opoid Response Discretionary Grant MYFLVET 93.788 LD994 783,997 1,074,996COVID-19 Crisis Counseling Regular Svcs Program CCP 93.982 LH805 79,400

Passed through Central Florida Behavioral Health Block Grant for Prevention and Treatment of Substance

Abuse 93.959 QB008/QG0008 147,030 Block Grant for Community Mental Health Services 93.958 QB008 7,226 SAMHSA Now is the Time: Healthy Transition

Project/Children's Mental Health 93.243 HB133/QB008/QG008 55,704

Total Expenditures of Federal Awards 3,388,935$

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, 2020

21

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, 2020. 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% de minimis 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.

22

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

SEPTEMBER 30, 2020

Federal Grants and ContractsU.S. Department of Justice

Passed through the State of Florida Office of the Attorney GeneralCrime Victim Assistance 1,680,071$ Crime Victim Compensation 140,000

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 1,864

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 1,074,996 COVID-19 Crisis Counseling Regular Svcs Program CCP 79,400

Passed through Central Florida Behavioral Health NetworkBlock Grant for Prevention and Treatment of Substance Abuse 147,030 Block Grant for Community Mental Health Services 7,226 SAMHSA Now is the Time: Healthy Transition Project/Children's Mental Health 55,704

MYFLVET Fee for Service Contract 1,050,000

Total Federal Grants and Contracts 4,438,935

State GrantsFlorida Council Against Sexual Violence

General Revenue for Rape Crisis Centers 92,434 Rape Crisis Program Trust Fund - Sexual Battery Victims' Access to Services Act 53,724Office of the Attorney General - Sexual Violence Recovery Services 18,484OAG-SAS 6,365

Central Florida Behavioral Health NetworkState Matching Dollars - Network/Adult Substance Abuse 104,634

Total State Grants 275,641


23

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

SEPTEMBER 30, 2020

County and Other Local GrantsHillsborough County Board of County Commissioners

Operations and Sexual Assault Services/SSNC 1,381,170Baker Act Transportation Services 664,335

Children's Board of Hillsborough CountyPerformance and Quality Improvement 4,6472-1-1 Services 296,156

Eckerd Community AlternativesChild Abuse Marketing Campaign 47,341

Total County and Other Local Grants 2,393,649

United Way 160,664

Contributions 1,675,963

Special Events 457,815

Total Federal Grants, State Grants, County and Other Local Grants, and Other Public Support 9,402,667

Program Service Fees and Other IncomeProgram service fees 6,116,141Interest and investment income 5,978Other Income 28,890

Total Program Service Fees and Other Income 6,151,009

Total Public Support and Other Revenue 15,553,676$

24

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, 2020 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 21, 2021. 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) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of 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 financial statements. 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.

25

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 21, 2021

26

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, 2020. 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, 2020. 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

27

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 21, 2021

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

SEPTEMBER 30, 2020

28

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 16.575 Crime Victim Assistance 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, 2020

29

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, 2020

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

FOR THE STATE FISCAL YEAR ENDED JUNE 30, 2020 (UNAUDITED)


30

1. Total expenditures 15,765,692$

2. Less other state and federal funds (3,683,563)

3. Less non-match SAMH Funds (1,527,632)

4. Less unallowable costs per 65E-14, FAC (1,219,528)

5. Total Allowable Expenditures 9,334,969$ (Sum of lines 1, 2, 3, and 4)

6. Total amount of state earnings 7,001,227 (Line 5 times 75%)

7. Amount of state funds requiring match -

8. Amount due to department 7,001,227$ (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



31

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



32

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 $0.000 $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: OCTOBER 27, 2020

BUDGET PERIOD: FROM JULY 1, 2019 TO JUNE 30, 2020 (UNAUDITED)


33

PART I: ACTUAL FUNDING SOURCES & REVENUES

STATE-DESIGNATED SAMH COST CENTERS

STATE SAMH-FUNDED COST CENTERSProgram 1 Program 2 Counseling

FUNDING SOURCES & REVENUES Gateway 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 Centers Non-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 221,923 - 221,923 221,923 221,923 221,923 (2) CFBHN Healthy Transitions HB133 18,568 - 18,568 18,568 18,568 18,568 (3) DCF NCADI 80,000 80,000 80,000 80,000 80,000 (4) DCF MYFLVET 1,129,107 1,129,107 1,129,107 1,129,107 1,129,107 (5) CFBHN MHSCV (COVID HELPLINE) 74,103 74,103 74,103 74,103 74,103 (6) From Other Districts - - 3,931 3,931 3,931

TOTAL STATE SAMH FUNDING = 1,523,701 - 1,523,701 - - - 1,523,701 3,931 1,527,632 - 1,527,632 ========== ========= ========== ========= ========= ========== ========== ========== ========== ========== ==========

IB. OTHER GOVT. FUNDING (1) Other State Agency Funding 37,207 37,207 37,207 37,207 136,129 173,336 (2) Medicaid - Suncoast Region - - - 502,055 502,055 (3) Medicaid - All other Regions - - - - - (4) Local Government 574,078 574,078 574,078 355,049 929,127 1,399,796 2,328,923 (5) Federal Grants and Contracts 1,351,444 1,351,444 1,351,444 869,685 2,221,129 787,043 3,008,172 (6) In-kind from local govt. only - - - -

TOT. OTHER GOVT. FUNDING = 1,962,729 - 1,962,729 - - - 1,962,729 1,224,734 3,187,463 2,825,023 6,012,486 ========== ========= ========== ========= ========= ========== ========== ========== ========== ========== ==========

IC. ALL OTHER REVENUES (1) 1st & 2nd Party Payments - - 12,454 12,454 2,841,165 2,853,619 (2) 3rd Party Payments (except Medicare) - - - - (3) Medicare - - - 2,027,385 2,027,385 (4) Contributions and Donations 66,686 66,686 66,686 279,340 346,026 1,504,919 1,850,945 (5) Other 189,291 189,291 189,291 59,690 248,981 503,765 752,746 (6) In-kind - - 238 238 138,242 138,480

TOT. ALL OTHER REVENUES = 255,977 - 255,977 - - - 255,977 351,722 607,699 7,015,476 7,623,175 ========== ========= ========== ========= ========= ========== ========== ========== ========== ========== ==========

TOTAL FUNDING = 3,742,407 - 3,742,407 - - - 3,742,407 1,580,387 5,322,794 9,840,499 15,163,293 ========== ========== ========== ========== ========== ========== ========== ========== ========== ========== ==========

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: OCTOBER 27, 2020

BUDGET PERIOD: FROM JULY 1, 2019 TO JUNE 30, 2020 (UNAUDITED)


34

PART II: ACTUAL EXPENSES

STATE-DESIGNATED SAMH COST CENTERS

STATE SAMH-FUNDED COST CENTERSProgram 1 Program 2 Counseling *except IIC & IID

EXPENSE CATEGORIES Gateway 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 Centers Non-SAMH Cost

Center

Other 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 1,379,577 1,379,577 - 1,379,577 739,362 2,118,939 5,538,057 1,089,685 8,746,681 (2) Fringe Benefits 218,520 218,520 - 218,520 140,187 358,707 963,575 204,069 1,526,351

TOTAL PERSONNEL EXPENSES = 1,598,097 - 1,598,097 - - - 1,598,097 879,549 2,477,646 6,501,632 - 1,293,754 10,273,032 ========== ========= ========== ========= ========= ========== ========== ========== ========== ========== ========== ========== ==========

IIB. OTHER EXPENSES (1) Building Occupancy 13,052 13,052 - 13,052 140,421 153,473 157,764 85,544 396,781 (2) Professional Services 58,722 58,722 - 58,722 6,446 65,168 57,691 119,943 242,802 (3) Travel 51,286 51,286 - 51,286 13,218 64,504 53,525 20,967 138,996 (4) Equipment - - - - - (5) Food Services - - - - - (6) Medical and Pharmacy - - - - - (7) Subcontracted Services 1,507,587 1,507,587 - 1,507,587 269,237 1,776,824 (3,931) - 1,772,893 (8) Insurance 25,228 25,228 - 25,228 14,553 39,781 556,815 45,276 641,872 (9) Interest Paid 303 303 - 303 894 1,197 31,650 1,998 34,845 (10) Operating Supplies & Expenses 256,082 256,082 - 256,082 154,083 410,165 1,105,666 156,960 1,672,791 (11) Other 10,749 10,749 - 10,749 7,514 18,263 287,679 164,873 470,815 (12) Donated Items 5,379 5,379 - 5,379 238 5,617 113,691 1,557 120,865

TOTAL OTHER EXPENSES = 1,928,388 - 1,928,388 - - - 1,928,388 606,604 2,534,992 2,360,550 - 597,118 5,492,660 ========== ========= ========== ========= ========= ========== ========== ========== ========== ========== ========== ========== ==========

TOT. PERSONNEL & OTH. EXP. = 3,526,485 - 3,526,485 - - - 3,526,485 1,486,153 5,012,638 8,862,182 - 1,890,872 15,765,692 ========== ========= ========== ========= ========= ========== ========== ========== ========== ========== ========== ========== ==========

IIC. DISTRIBUTED INDIRECT COSTS (a) Other Support Costs (Optional) - - - - - - (b) Administration 480,592 480,592 - 480,592 202,534 683,126 1,207,746 (1,890,872) -

TOT. DISTR'D INDIRECT COSTS = 480,592 - 480,592 - - - 480,592 202,534 683,126 1,207,746 - (1,890,872) - ========== ========= ========== ========= ========= ========== ========== ========== ========== ========== ========== ========== ==========

TOTAL ACTUAL OPER. EXPENSES = 4,007,077 - 4,007,077 - - - 4,007,077 1,688,687 5,695,764 10,069,928 - - 15,765,692 ========== ========= ========== ========= ========= ========== ========== ========== ========== ========== ========== ========== ==========

IID. UNALLOWABLE COSTS 88,116 88,116 - 88,116 45,123 133,239 1,086,289 XXXXXXXXX XXXXXXXXX 1,219,528 ========== ========= ========== ========= ========= ========== ========== ========== ========== ========== ========== ========== ==========

TOT. ALLOWABLE OPER. EXP. = 3,918,961 - 3,918,961 - - - 3,918,961 1,643,564 5,562,525 8,983,639 XXXXXXXX XXXXXXXXX 14,546,164 ========== ========= ========== ========= ========= ========== ========== ========== ========== ========== ========== ========== ==========

IIE. CAPITAL EXPENDITURES - - - - - ========== ========= ========== ========= ========= ========== ========== ========== ========== ========== ========== ========== ==========

Documents

THE CRISIS CENTER OF TAMPA BAY, INC