02 Child Advocacy Request The Children's Advocacy
Center of Paris
P.O, Box 536 * paris, Texas 75461
Phene: 903.784.5787
Fax: 903.784.7104
Member Chi~ren's Advocacy Centers~ of Texas, Inc.
Member United Way
The Children's Advocacy Center ~o~i.a o di~,~ .... i. t~o
September 2, 2003
Mr. Michael E. Malone
City Manager
The City of Paris
Box 9037
Paris, Texas 75460
bear Mr. Malone:
Please find the enclosed information with regard to The Children's Advocacy
Center of Paris. As per your request we are submitting our packet to your
office and will be attending the city council meeting on Sept. 8th to make a
verbal presentation at that time. The CAC will be requesting the same amount
we have received in previous years, $10,000. Please don't hesitate to advise
us if you need further information.
Sincerely,
~unt
Executive Director
Agency: The Children's Advocacy Center of Paris Budget Form: 1
Fiscal 2002 Fiscal 2003 Fiscal 2004
SUPPORT REVENUE & EXPENSES Last Year This Year Next Year
Actual Budgeted Proposed
Public Support & Revenue - All Sources [4000-8999]
t 0000 Allocations From This United Way 6,400 7,700 7,7013
2 4000 Contributions 33,650 35,042 47,,972
3 4200 Special Events
4 4300 Legacies & Bequests (Unrestricted)
5 4600 Contributed by Associet~ Organizatipns 106,70C 93,50C 90,000
6 4700 Allocated by Other United Ways ,
7 5000 Fees & Grants From Government Agencies 17,000! 17,00£ 17,000
8 6000 Membership Dues
9 6200 Program Service Fees & Net Incidental Revenue
10 6300 Sales of Materials
11 6500 Investment Income
12 6900 Miscellaneous Revenue
13 TOTAL SUPPORT & REVENUE (Add I thru 12) 163,750 153,242 162,678
Expenses [7000-9999]
14 7000 Salaries 83,304 86,100 90,100
15 7100 Employee Benefits 6,430 6,500 4,62(3
16 7200 Payroll Taxes, etc. 5,772 6,587 6,893
17 8000 Professional Fees 1,838 3,200 4,05(;
18 8100 Supplies 10,395 12,200 10,75(:
19 8200 Telephone 3,87(2 3,60(3 4,0001
20 8300 Postage & Shipping 1,411 2,506 1,750
21 8400 Occupancy 13,05£ 14,686 22,000
22 8500 Rental & Maintenance of Equipment 4,197! 65(: 1,000
23 8600 Printing & Publications 516 1,850! 600
24 8700 Travel 2,062 1,200 2,200
18,596 6,500 6,500
25 8800 Conferences, Conventions & Meetings
3,892 5,000 2,000
26 8900 Specific Assistance to Individuals
27 9000 Membership Dues 50 150 140
28 9100 Awards & Grants
29 9400 Miscellaneous 4,919 2,850 5,675
30 TOTAL EXPENSES (Add 14 thru 29) 160,302 153,567. 162,278
31 9691 Payments to Affiliated Organizations 546 625 40(3
32 Board Desi~lnations for Specified Activities for Future Years
33 TOTAL EXPENSES FOR BUDGET PERIOD FOR
ALL ACTIVITIES (30 + 31 + 32) 160 154,192 162,672
34 TOTAL EXPENSES FOR ACTIVITIES
FINANCED BY RESTRICTED FUNDS 106
35 TOTAL EXPENSES FOR ACTIVITIES FINANCED
BY UNRESTRICTED FUNDS (33- 34) 54,148~ 72,678
36 EXCESS (DEFICIT) OF TOTAL SUPPORT & REVENUE ._
OVER EXPENSES (13 - 35) 2,902
37 9500 Depreciaton of Buildings & Equipment
38 9900 Major Property & Equipment Acquisition ( $ 1000 +)
All Financial Information Rounded to Nearest Dollar
Children's Advocacy Center of Paris
Income/Revenue Budget '-
*;..- .: ;~_:organizatio~ : *AmOunt
Voca Grant , $ 42,000.00
National CAC , $ 10,000.00
CAC Texas Grant $ 38,000.00
City of Paris $ 10,000.00
Lamar County $ 7,000.00
United Way $ 7,700.00
Local Contributions/Fundraisers $ 47,978.00
Total $162,678.00
- , .' "-" ~ For ~e Ye~ Ended December 31, 2002
The Childr6n's Center, Inc. . ..
dba
Children's Advocacy Center of Paris
December 31, 2002
Table of Contents
Report of Independent Certified Public Accountants 1
Financial Statements
Statement of Financial Position 2
Statement of Activities 3
Statement of Functional Expenses 4
Statement of Cash Flows 5
Notes to Financial Statements 6
Report on Compfiance and on Internal Control over Financial Reporting
Based on an Audit of Financial Statements Performed in Accordance with
Government Auditing Standards 9
Malnory McNeal & Company, PC
Certified Public Accountants
Mark W. Malnory, CPA Johnna W. McNeal, CPA Members of
American Institute of Certified Publi~ Accountants
Ginny W. Minter, CPA Texas Society of Certified Public Accountants
Re,.nn~t nFTnd~.n~nde? C~ertified Pnhllc, Annnlmtnnt~
To the Board of Directors
of Ch/ldren's Advocacy Center of Paris
We have audited the accompanying statement of financial position of Children's Advocacy Center
of Paris as of December 31, 2002, and the related statements of activities, functional expenses, and
cash flows for the year then ended. These financial statements are the responsibility of the Center's
management. Our responsibility is to express an opinion on these financial statements based on our
audit.
We conducted our audit in accordance with auditing standards generally accepted in the United
States. Those standards require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are fi'ee of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial statement presentation.
We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
financial position of Children's Advocacy Center of Paris as of December 31, 2002, and the
changes in its net assets and its cash flows for the year then ended in conformity with accounting
principles generally accepted in the United States.
Paris, Texas Certified Public Accountants
March 19, 2003 ._
5551 Yale Boulevard Dallas, Texas 75206 Telephone: 214-692-5019 Facsimile: 214-691-7007
1711 Clarksv[I]e Street Paris, Texas 75460 Telephone: 903-784-6700 Facsimile: 903-784-6934
Chil~lren's Advocacy Center of Paris
Statement of Financial Position
December 31, 2002
Current Assets
Cash $ ~3,775
Grants Receivable 14~00
Total Current Assets 18,575
Restricted Cash (see note 2) 4,654
Fixed Assets
Furniture and Equipment 26,716
Land 9,000
Land Improvements 11,633
Building 97,642
Less Accumulated Depreciation (21,452)
Total Fixed Assets 123,539
Total Assets 146,767
Current Liabilities
Payroll Taxes Payable 1,873
Current Maturities on Long-term Debt 2,190
Total Current Liabilities 4,063
Long-term Notes Payable 15,927
Total Liabilities 19,990
Net Assets
Unrestricted 122,123
Temporarily Restricted 4,654
Total Net Assets 126,777
Total Liabilities and Net Assets $ 146,767
The accompanying notes are an integral part 'of this statement
Children's Advocacy Center of Paris
Statement of Activities
For the Year Ended December 31, 2002
Unrestricted Net Assets
Support and Revenue
Grants $ 106,700
Donations
~ 38,296
In-Kind Contributions 10,537
Fundraisers 13,598
Interest Income 100
Other 401
169,632
Net Assets Released from Restrictions
Restrictions Satisfied by Spending 6,495
Total Unrestricted Revenue, Support, and Net Assets Released from Restrictions 176,127
Expenses
Program Services 110,386
Management and General 65,917
Fundraising 3,764
180,067
Increase (decrease) in Unrestricted Net Assets (3,940)
Temporarily Restricted Assets
Donations 4,654
Net Assets Released from Restrictions
Restrictions Satisfied by Spending (6,495)
Increase (decrease) in Temporarily Restricted Assets (1,841)
Increase (decrease) in Net Assets (5,781)
Net Assets at Beginning of Year 132,558
Net Assets at End of the Year $ 126,777
The accompanying notes are an integral part'of this statement
Children's Advocacy Center of Paris
Statement of Cash Flows
For the Year Ended December 31, 2002
Cash Flows From Operating Activities:
Increase (decrease) in Net Assets $ (5,781)
Adjustment to Reconcile Change in Ne~ Assets to Net Cash ~ ..
Provided by Operating Activities:
Depreciation and Amortization 8,681
Temporarily Restricted Assets .'Donor Restricted (4,654)
(Increase) Decrease in Operating Assets
Grants Receivable 2,749
Increase (decrease) in Operating Liabilities
Accounts Payable 40
Net Cash Provided (used) by Operating Activities 1,035
Cash Flows From Investing Activities:
Purchases of Property, Plant and Equipment (2,989)
Net Cash Provided (used) by Investing Activities (2,989)
Cash Flows From Financing Activities:
Payments on Borrowings (3,000)
Contributions Released from Restricions for Purchasing Property and Equipment 6,495
Net Cash Provided (used) by Financing Activities 3,495
Net Increase (decrease) in Cash 1,541
Cash at the Beginning of the Period 2,234
Cash at the End of the Period $ 3,775
Other Disclosure:
Cash Paid During the Period for Interest $ 1,011
The accompanying notes are an integral part of this statement
Children's Advocacy Center of Paris
Statement of Functional Expenses
For the Year Ended December 31, 2002
Management
Program and Fund
Functional Expenses Services General Raising Totals
Payroll:
Personnel $ ~ 56,790 $ 26,514 $ -- $ 83,304
Employee Health &
Retirement Benefits 6,430 .... 6,430
Payroll Taxes 1,673 4,099 - - 5,772
Total Payroll 64,893 30,613 - - 95,506
Accounting 1,800 38 - - 1,838
Advertising - - 482 - - 482
Bank Charges - - 88 - - 88
Interest - - 1,011 - - 1,011
Dues-Subscriptions - - 485 111 596
Fund raising expenses .... 1,186 1,186
Utilities 3,769 1,900 - - 5,669
Other 108 243 - - 351
Postage & Shipping 923 488 - - 1,411
Telephone 3,187 683 - - 3,870
Office Expense 1,775 3,394 72 5,241
Contract Labor .... 350 350
Printing and Publication 516 .... 516
Equipment Expense 1,290 656 - - 1,946
Counseling 2,690 1,095 - - 3,785
Maint. & Repairs 933 3,264 - - 4,197
Meals 652 263 2,004 2,919
Director's Expense - - 139 - - 139
Children's Supplies 3,915 1,100 - - 5,015
Training 15,004 3,592 - - 18,596
Travel 1,319 702 41 2,062
In-Kind 3,697 6,840 - - 10,537
Insurance 3,915 159 - - 4,074
Total Expenses Before Depreciation 110,386 57,235 3,764 171,385
Depreciation - - 8,682 - - 8,682
TotalFunctionalExpenses $ 110,386 $ 65,917 $ 3,764 $ 18~0,067
The accompanying notes are an integral part of this statement
Children's AdvoCacy Center of Paris
Notes to Financial Statements
December 31, 2002
NOTE 1--NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICrFS
Nah~re nf Activifie~
The Children's Advocacy Center of Paris (the Organization) was formed in 1998 as a nonp¥ofit
organization with a mission to protect and promote the healing of child abuse victims. The
Organization works in conjunction with local law enforcement, child protective services, .and the
county attorney's office to provide a child'~endly location for these victims. The Organization is
supported primarily by grants and donatiofis from the public.
Ra~ nf' Aeanlmtin~
The financial statements of the Organization have been prepared on the accrual basis of accounting
and accordingly reflect all significant receivables, payables, and other liabilities.
Financ.~a! ,qtate, rnen~' Pre.~entat~nn
The Organization has adopted Statement of Financial Accounting Standards (SFAS) No. 117,
Financial Statements of Not-for-Profit Organizations. Under SFAS No. 117, the organization is
required to report information regarding its financial position and activities according to three
classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently
restricted net assets. In addition, the Organization is required to present a statement of cash flows.
! lse of' ~tlrn~te~
The preparation of financial statements in conformity with generally accepted accounting principles
requires management to make estimates and assumptions that affect certain reported amounts and
disclosures. Accordingly, actual results could differ from those estimates.
Prnperty and l;.ql]ipment
It is the Organization's policy to capitalize property and equipment over $1,000. Lesser amounts
are expensed. Purchased property and equipment is capitalized at cost. Donations of property and
equipment are recorded as support at the estimated fair value. Such donations are reported as
unrestricted support unless the donor has restricted the donated asset to a specific purpose. Assets
donated with explicit restrictions regarding their use and contributions of cash ;that must be used to
acquire property and equipment are reported as restricted or temporarily restricted support. Absent
donor stipulations regarding how long those donated assets must be maintained, the Organization
reports expirations of donor restrictions when the donated or acquired assets are placed in service as
instructed by the donor. The Organi~_ation reclassifies temporarily restricted net assets to
unrestricted net assets at that time.
Children's Advocacy Center of Paris
Notes to Financial Statements
December 31, 2002
NOTE I--NATURE OF ACTMTI~S AND SIGNIFICANT ACCOUNTING POLICEES (Cont'd)
R e~ve. nue Reen~JtJon
Contributions received are recorded as increases in unrestricted, temporarily restricted, or
permanently restricted net assets, depending on the existence and/or nature of any donor
restrictions.
All donor-restricted contributions are reported as increases in temporarily or permanently
restricted net assets, depending on the nature of the restriction. When a restriction expires (that
is, when a stipulated time restriction ends or purpose restriction is accomplished), temporarily
restricted net assets and reported in the statement of activities as net assets released from
restrictions.
C'!nntrihuted ~qerviee,~
Donated services are recognized as contributions if the services require specialized skills, are
performed by people with those skills, and would otherwise be purchased by the Organization.
During the year ended December 31, 2002, there was not any contributed services. Volunteers that
provide other such services throughout the year are not recognized as contributions in the financial
statements.
Income, Taxe~
The Organization is a not-for-profit organization that is exempt from income taxes under Section
501(c)(3) of the Internal Revenue Code.
C!~h and Cash l~qniwlent~
For purposes of the statement of cash flows, the Organization considers all highly liquid
investments with an initial maturity of three months or less to be cash equivalents
Expense Allne~tinn
Directly identifiable expenses are charged to programs and supporting services. Expenses related to
more than one function is charged to programs and supporting services on the l~asis of periodic time
and expense studies. Management and general expenses include those expenses that are not
directly identifiable with any other specific functions but provide for the overall support and
direction of the Organization.
NOTE 2--RESTRICTED CASH
I
The restricted cash account represents donations set aside to furnish the Rainbow Room.
(See Note 5)
Children's Advocacy Center of Paris
Notes to Financial Statements
December 31, 2002
NOTE 3--PROPERTY PLANT AND EQUIPMENT
Plant assets are stated at cost or estimated fair value. Depreciation is allocated to depreciable a~sais
using the straight-line method over estimated useful lives of thirty years for buildings and
improvements and five years for equipment, md furniture.
Property and equipment consisted of the following at December 31, 2002:
Land $ 9,000
Land Improvements 11,633
Buildings 97,642
Furniture and Equipment 26716
144,991
Accumulated Depreciation (ZL,_452)
Total Assets at Cost $121520_
NOTE 4--NOTES PAYABLE AND LONG-TERM DEBT
The following is a summary of long-term debt at December 31, 2002:
Note payable to a bank, beating interest at 8.00% and secured by real property.
Payments of principal and interest are due monthly through October 1, 2009 $18,117
Anticipated maturities of the note for the years ending December 31 are as follows:
2003 2,190
2004 2,371
2005 2,372
2006 2,783
2007 and thereafter
NOTE 5--RESTRICTIONS ON ASSETS
In January of 2001, the Organization started the Rainbow Room to provide emergency resources to
the children involved with foster care, child protective services or law enforcement. The
Organization received donations to stock this room. During the year ended December 31, 2002,
$5,222 was received in donations specific to_the mom. Of this mount $4,652[ was not used and
remains in the temporarily restricted net assets.
There were no permanently restricted net assets as of December 31, 2002.
Children's Advocacy Center of Paris
Notes to Financial Statements
December 31, 2002
NOTE 6~SUBSEQUENT EVENT
The organization has been notified that they have been awarded the following grants for year
ending December 31, 2003: . ..
CHRISTUS Fund Grant $20,000
Lennox Foundation $10,612
Malnory McNeal & Company, PC
Certified Public Accountants
Mark W. Malnory, CPA Johnna W McNeaL CPA Members of
American Institute o! Certified Public Accountants
Ginny W. Minter, CPA Texas Society of Certilied Public Accountants
Independent Auditors' Report on Compliance and on Internal Control over Financial
Reporting Based on an Apdit of Financial Statements Performed
in Accordance wi¢ Government Auditz'ng Standards
To the Board of Directors of
Children's Advocacy Center of Paris
We have audited the financial statements of Children's Advocacy Center of Paris (CAC) as of and
for the year ended December 31, 2002, and have issued our report thereon dated March 19, 2003.
We conducted our audit 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.
(2nrnpliance,
A~ part of obtaining reasonable assurance about whether CAC's financial statements are f~ee of
material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts and grants, noncompliance with which could have a direct and material effect
on the determination of financial statement mounts. 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 that are
required to be reported under Government Auditing Standards.
Internal Cnntrnl Over Financial Reporting
In planning and performing our audit, we considered CAC's internal control over financial reporting
in order to determine our auditing procedures for the purpose of expressing our opinion on the
financial statements and not to provide assurance on the internal control over financial reporting.
Our consideration of the internal control over financial reporting would not necessahly disclose all
matters in the internal control over financial reporting that might be a material weakness. A
material weakness is a condition in which the design or operation of one or more of the internal
control components does not reduce to a relatively low level the risk that misstatements in amounts
that would be material in relation to the financial statements being audited may occur and not be
· detected in a timely period by employees in the normal course of performing their assigned
functions. We noted no matters involving the internal control over financial reporting and its
operation that we consider to be material weaknesses.
5551 Yale Boulevard Dallas, Texas 75206 Telephone: 214-692-5019 Facsimile: 214-691-7007
171t Clarksville Street Paris, Texas 75460 Telephone: 903-784-6700 Facsimile: 903-784-6934
This report is intended for the information of the Board of Directors, management and federal
awarding agencies and pass-through entities. However, this report is a matter of public report and
its distribution is not limited.
Paris, Texas Certified Public Accountants
March 19, 2003
Children's Advocacy Center of Paris
Statement of Assets, Liabilities, Net Assets - Modified Cash Basis
July 31, 2003
ASSETS
Current Assets
Cash - General -2,522.51
Cash - Director's Account 25.77 ~ --
Cash - Rainbow Room 10,082.35
Cash - Christus Grant ~ 20,048.77,
Cash - Savings 5,007.29.
Grants Receivable 13,177.97
Total Current Assets 45,819.64
Fixed Assets
Building 109,275.42
Land 9,000.00
Furniture & Equipment 23,727.08
Total Fixed Assets 142,002.50
Accumulated Depreciation - 12, 770.67
Fixed Assets (Less Accumulated Depreciation) 129,231.83
Total Assets 175,051.47
LIABILITIES & NET ASSETS
Current Liabilities
Accounts Payable - Trade 1,315.48
Payroll Taxes Payable 1,639.85
Note Payable - Line of Credit 1.00
Notes Payable 15,993.72
Total Current Liabilities 18,950.05
Net A~,sets
Beginning Net Assets 128,828.65
Current Period Increase (Decrease) 27,272.77
Total Net Assets 156,101.42
Total Liabil/ties & Net Assets t-75,051.47
Children's Advocacy Center of Pan~s
Statement of Revenues and Expenses - Modified cash Basis
For the Month Ended
July 31,2003
GENERAL CAC RR GRANTS Totals
Memorials
Fuudrals~rs
Other Revenue
Exp~ns~:
Accounting
Audk
Adv~rt~ing
Ba~k Charges 10.00 10.00
Insurance-Health Plan 385.82 385.82
Interest
Dues & Subscriptions 150.00 150.00
Utilities 837.97 837.97
Mileage
Freight & Postage 30.69 30.69
Miscellaneous 90.00 90.00
Telephone & Communication (21.13) 315.25 294.12
Office Expense 305.74 19708 502.82
Permit~ & Licsense
Contract Labor
Equipment Expense
Printing & Publications -
Wages 589.25 6.424.50 7,013.75
Directoffs Expense 7500 75.00
Capital Outlay Expense
Renovations
Rental - Office Equipment
Repairs & Maintenance 309.86 569.72 879.58
Pa~oll Tax Expense 552.1-' 552.14
MDT/Meals 17.99 17.99
h~-Kind Expense
Children's Supplies 340.23 189.50 529.73
Educational Supplies
Training 350.00 350.00
Travel Expenses 71.62 71.62
Im-urance 529.00 529.00
Medical Exams
Counseling
Total Expensea 3.888.36 8.431.87 12.320.23
(Deficit) Of Expenses (1,574.66) 1.145.10 (429.56)
Tramfer In (Out) .
Cash Match
Children's Advocacy Center of Paris
Statement of Revenues and Expenses - Modified Cash Basis
For the Six Month Period Ended
July 31,2002
l~un&'a~er~ l $,g0 L.00 15,P01.00
Expenses:
Accounting 450.00 150.00 600.00
Audit 2,742.50 2,742.50
Advertising 250.00 250.00
Bank Charges 33.94 33.94
Insurance-Health Plan 2,700.74 2,700.74
Interest
Due~ & Subscriptions 210.00 210.00
Utilities 3,642.97 905.26 4,548.23
Mileage
Freight&Postage 419.18 419.18
Miscellaneous 6,058.71 6,058.7[
Legal
Telephone & Commurdcation (209.35) 2.322.00 2.112.65
Office Expense 1,846.07 498.77 2.334.84
Permits & Licseme
Contract Labor
Equipment Expense 290.43 290.43
Printing & Publications 149.67 14967
Wages 5,950.13 47,055.79 53,005.92
Director's Expeme [71.50 I7[.50
Capital Outlay Expense 62.263. [9 62.263.19
Renovations
Rental - Office Equipment
Repai~ & Maintenance 1,552.40 [.121.52 2,673.92
payroll Tax Expense 3,739.31 3,739.3 I
MDT/Meals 1,454.02 30.34 1,484.36
in-Kind Expense
Children's Supplies 4,225.03 754.87 4,97990
Educational Supplies 116.40 116.40
Travel Expenses 1,098.58 1,098.58
Insurance 688.00 7,467.04 g.155.04
Medical Exams
Counseling 18.73 932.00 950.73,
ToUal Expenses 32.300.72 134.310.57 166.611.29
(Deficit) Of Expenses 24,686.22 2,586.49 27,272.77
Transfer In (Out) -
Cash Match
Children's Advocacy Center
Employee Salm'y and Benefits
Position Salary Benefit
Executive Director $37,000.00 Health ]]nsurance
Forensic ]interviewer $23,000.00 Health Tnsurance
Program Coordinator (part-time) S[0.50/hr. None
Admin. Assistant(part-time) $10.O0/hr. None
*Please note, the Children's Advocacy Center employs two full time staff members, two
part time staff members and utilizes a multitude of volunteer services as well. Currently
community members donate an average of 82 hours of volunteer time each month. This
provides The CAC with approximately $c)03.00 labor each month, or $1083.00 yearly that
does not have to be financially compensated.
Current budget allocations include a 4% cost of living raise for staff; however, no final
determination has been made if staff will actually receive these raises. During the last
fiscal year, not all staff members were able to receive raises due to limited funds.
The Children's Advocacy
Center of Paris
P.O. Box 536 · Paris, Texas 1S461
Phone: 903,784.5787 i
Fax: 903.784.?104
Member Children's Advocacy Centers~'of Texas, Inc.
Member United Way
August 28th, 2003
Mr. Michael E. Malone
City Manager
The City of Paris
Box 9037
Paris, Texas 75460
Dear Mr. Malone:
The mission of The Children's Advocacy Center of Paris (CAC) is to protect
and promote the healing of child victims of sexual end/or physical abuse. The
CAC is a non-profit organization that primarily serves the children of Paris
and Lamar County. Located in a large two-story house, the center provides a
friendly, home-like atmosphere for children and their non-offending family
members as they go through the difficult stage of the investigation of the
abuse. The goal of The CAC is to allow children to feel safe and protected as
they go through the process of describing what happened to them, and to
reduce the number of times that the children must discuss the abuse.
Before The CAC was available when a child was suspected to have been the
victim of abuse, the child would be made to travel all over town to places such
as The Police Department, Child Protective ,Services office, Sheriff's
bepartment or the County Attorney's office. These places can be intimidating
for anyone, so imagine how it must feel for a small child; especially a small
child that may have been abused and was going to have to tell all the graphic
details to someone at these places. By the time it was all said and done the
child victim might have repeated their story of abuse five to ten different
times to strangers, over the course of week or months.
The Children's Advocacy Center changed all of that by operating on the
fundamental belief that protecting children requires us to make the system
work at their level. A multi-disciplinary team (MBT) is in place at The CAC.
This team consists of representatives from The Paris Police bepartment,
Lamar County Sheriff's bepartment, Lamar County Attorney's office, and
Child Protective Services. By having all the necessary professionals gathered
at The CAC when a child must be interviewed, we strive to interview the child
only once. Team members collaborate on the case, and all decisions are made
in the best interest of the~child victims. Reducing the number of times the
child victim is forced to ,tell their story of abuse reduces the amount of
trauma and re-victimization suffered by these children. When a child is
suspected to have been the victim of abuse, the child is brought to The CAC.
Upon entering the children are welcomed by a child friendly staff member
who helps the child adjust to their surroundings and makes them feel at home.
The playrooms at The CAC are geared towards children. When it comes time
for the interview of the child only one person, a specially trained forensic
interviewer, actually talks to the child regarding the abuse. The MbT
members watch the interview on videotape as it is being conducted. Team
members are able to communicate with the interviewer during the interview,
thus ensuring that all the information needed by the different agencies is
gathered at that time. The team approach allows all of the professionals
involved to exchange valuable information that otherwise might be lost.
E~fficient, timely, and comprehensive sharing of information and evidence
among participating agencies results in less trauma for the child, stronger
cases for the prosecution of the perpetrators, and a more timely exoneration
of the innocent. When the interview is completed the child is allowed to go to
our "teddy bear room" and pick out any one new stuffed animal they want to
take home with them. After the interview is completed CAC staff is ready to
help the child with referrals for counseling, medical exams, or any needs the
family may have due to the abuse and its aftermath.
The CAC opened its doors in April 1999. Since that time we have worked with
890 children and their non-offending family members. (See attached chart
for breakdown concerning how many of those clients live in the City of Paris.)
We see an average of 26 children each month for forensic interviews and
services as described above. The latest project added at The CAC is a
Rainbow Room, which provides emergency supplies for children who are going
into foster homes or are involved with Child Protective Services. Through
this endeavor we serve approximately 1§ children each month, providing them
with vital items such as diapers, formula, toothbrushes, clothes, school
supplies, etc. All items distributed through The Rainbow Room are brand new.
The services The CAC provides are unique and cannot be provided by any
other agency. As a non-profit organization we must constantly search for
ways to provide funding. We currently receive two grants that cover
approximately 70% of the em'ployee's salaries, and various other exper~es.
Even though The CAC is a non-profit agency it still has the day-to-day
operating expenses associated with running ony business. The CAC relies
heavily on community support to cover these expenses. Without this
community support we would not be able to continue to provide the direct help
these abused children need.
Child abuse is a community problem and to be successful Children's Advocacy
Centers must involve the community at large, as well as the agencies that
respond to child abuse. There are currently 50 CACs in the state of Texas,
and we are proud that The City of Paris is a part of this group. A Children's
Advocacy Center is a place where the community can come together for the
benefit of its children. ]~t is a way to show child victims that their community
cares for them and wants to protect them. The CAC requests the same
amount of funding received last year, $110,000, from the City of Paris. The
purpose of this funding it to assist with general operating expenses which
must be covered for The CAC to continue to offer services to children. The
proposed benefit to the taxpayers is that the 300+children served by The
CAC from the City of Paris received quality and compassionate services in
their time of need. We appreciate the past support The City of Paris has
shown The Children's Advocacy Center and hope to be considered for funding
this year.
Sincerely,
unt
Executive Director
Children's Advocacy center of Paris
City City
Number Cases Cases
of Cases
Year ¢#1 · (%/
t999 12b 89 74%
2000 153 83 54%
2OOl 1~4 74 45%
2002 246 136 55%
2003' 182 92 51%
TOTAL 865 474 55%
' * ben6tes ncomp eta year (Statistics for ,Tanuary - ,Tuly) ' :~"'"
POLICE ATHLETIC LEAGUE
TREASURER'S REPORT
MAY- JUNE 2003
EXPENSES INCOME
May2003 $1097.25 $333.33
June 2003 $343.54 $496.51
Checking accountbalance $4,518.42
Ending June 2003
Savings account balance $14,451.75
Ending June 2003
PROPOSED BUDGET FOR PAL2004
(1)
REVENUE:
1. UNITED WAY $2,700
2. FUND RASIER $2,000
3. DUES $4,000
4 DONATIONS $3,100
5 CITY OF PARIS $59,200
TOTAL $71,000
EXPENDITURES:
1. REPAIRS & MAINTENANCE $1,000
2. EQUIPMENT $900
3. UNIFORMS,CAPS,ETC. $750
4. CONTRACT SERVICES(referees& umpires) $2,000
5. STUDENT INSURANCE $1,500
6. DUES & SUBSCRIPTIONS $350
7. TRAVEL (boxing,basketball,karate teams) $1,500
8. MISCELLANEOUS $500
9. UTILITIES $2,500
10. STAFF $56,700
11. AUDIT $1,500
12. BUILDING INSURANCE $1,500
13. TROPHIES & AWARDS $ 500
14. SPECIAL PROJECT $5000
(replace air conditioner in the
Karate room,using money in
saving account)
TOTAL $76200
POLICE ATHLETIC LEAGUE
OF PARIS
REPORT OF AUDIT
STATEMENT OF CASH RECEIPTS,
DISBURSEMENTS, AND RESULTING
CASH BALANCES
FOR THJE YEAR ENDED
DECEMBER 31, 2002
DRAFt'
Malnory McNeal & Company, PC
Certified Public Accountants
Mark W, Malnory, CPA Johnna W. McNeal, CPA Members of
AmericAn Institute of Certified Public ACCOU~'~-~
Ginny W. Minter, CPA Texas Society of Cert~ied Public Accounta %~_
Independent Auditors' Report
Board of Directors
Police Athletic League of Paris
Paris, Texas
We have audited the accompanying statement of cash receipts, disbursements, and resulting cash
balances of the Police Athletic League of Paris (a non-profit corporation) for the year ended December
31, 2002. This statement is the responsibility of the Organization's management. Our responsibility
is to express an opinion on this financial statement based on our audit.
We conducted our audit in accordance with U.S. generally accepted auditing standards. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the
statement of cash receipts, disbursements, and resulting cash balances is free of material
misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and
disclosures in the statement of cash receipts, disbursements, and resulting cash balances. An
audit also includes assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall~ statement presentation. We believe that our audit
provides s reasonable basis for our opinion.
As described in Note 1, the statement of cash' receipts, disbursements, and resulting cash balances
is a summary of the cash activity of the Organization and does not present transactions that would
be included in a financial statement of the Organization prepared in conformity with U.S. generally
accepted accounting principles.
In our opinion, the accompanying statement presents fairly the cash receipts, disbursements, and
resulting cash balances of the Police Athletic League of Paris for the year ended December 31, 2002
on the basis accounting described in Note 1. ,
DRAFT
April 22, 2003 Certified Public Accountants
Paris, Texas
5551 Yale Boulevard Dallas, Texas 75206 Telephone: 214-692-5019 Facsimile: 214-691-7007
1711 Clarksville Street Paris, Texas 75460 Telephone; 903-784-6700 Facslmi[e: 903-784-6934
Police Athletic League of Paris
Statement of Cash Receipts, Disbursements, and Resulting Cash Balances
For the Year Ended December 31, 2002
Operating Receipts:
Donations and Dues - $8,995
Merchandise and Concessions 3,399
Other 2,693
Total Operating Receipts. 15,087
Operating Disbursements:
Repairs and Maintenance 2,318
Caps and T-Shirts 296
Concession Supplies 236
InsuranceContracted Services DRAFT 2, 3,592128
Miscellaneous 1,402
Telephone 195
Office Expense 1,662
Dues and Subscriptions 700
Meals and Entertainment 41
Tournament Fees and Sporting Events 3,514
Total Operating Disbursements 16,084
Operating Receipts In Excess (Deficit) of Operating Disbursements (997)
Other Receipts :
Interest Income 203
Receipts in Excess (Deficit) of Disbursements (794)
Beginning Cash Balances, January 1, 2002 21,354
Ending Cash Balances, December 31, 2002 (Note 2) $20,561)
The accompanying notes are an integral part of this financial statement.
Police Athletic League of Paris
Notes to Statement of Cash Receipts, Disbursements,
and Resulting Cash Balances
For the Year Ended December 3 I, 2002
Note I: Creation of Organization and Significant Accounting Policies
The Police Athletic League (PAL)'of Paris was created on October 22, 1993 as a nvn-profit
corporation under the laws of the State of Texas. The mission of PAL is to aid in the
education and development of youth and to provide wholesome, supervised activities as an
alternative to crime for boys and' girls. PAL is managed by a Board of Directors arid generates
its operating funds primarily from donations from the public.
PAL maintains its records and reports its financial statements on a cash receipts and
disbursements method; whereby, income is recorded when received and expenses are
recorded when disbursed. The statement of cash receipts, disbursements, and resulting
cash balances is a summary of the cash activity and does not present transactions that
would be included in a financial statement presented on the accrual basis of accounting, as
contemplated by U.S. generally accepted accounting principles. Accordingly, the statement of
cash receipts, disbursements, and resulting cash balances of the Police Athletic League of
Paris is not intended to present financial position or results of operation in conformity w/th
U.S. generally accepted accounting principles.
PAL operates as a non-profit, volunteer agency exempt from federal income taxes under
Section 501(a) of the Internal Revenue Code as an organization described in section
501(c)(3). It has been classified as an organization that is not a private foundation under
Section 509(a) of the Internal Revenue Code and contributions qualify for the 50%
deduction for individual donors.
Note 2: Investments and Composition of Ending Cash Balances
Cash balances at December 31, 2002, are as follows:
Operating Account $6,180
Savings Account 14,380
Total Cash $20,560
Funds were adequately insured by :the Federal Deposit Insurance Corporation at all times
throughout the year.
Note 3: Income Taxes
Income Taxes are not provided for in the financial statement since PAL is exempt from
federal and state income taxes under Section 501(c)(3) of the htemal Revenue Code and
similar state provisions.
Police Athletic League of Paris
Notes to Statement of Cash Receipts, Disbursements,
and Resulting Cash Balances
For the Year Ended December 31, 2002
Note 4: Related Party Transactions
PAL also uses a member of the board ~f directors to perform services at sporting events stlekas
timekeeper, custodian, and referee. During the year ended December 31, 2002, PA1 paid the
board member $3,592 which is recorded in the financial statements as contracted services.
Note 5: Other Transactions
Certain administrative overhead cost (employee payroll and utilities) are provided by the
City of Paris, Texas at no cost to PAL. These on-behalf payments are not recorded in
this financial statement as PAL uses the cash receipts and disbursements method of
accounting, h-kind donations are also not recorded.
Malnory McNeal & Company, PC
Certified Public Accountants
Mark W, Malnory, CPA Johnna W McNeal, CPA Members ol
American Institute ot Certified Public Accountants
Ginny W, Minter, CPA Texas Society of Certified Public Accountants
Apri, 22, 2003 , DRAFT
To the Board of Directors of the Police
Athletic League of Paris
In planning and performing our audit of the financial statements for the Police Athletic
League of Paris (PAL) for the year ended December 31, 2002, we considered its internal
control in order to determine our auditing procedures for the purpose of expressing our
opinion on the financial statements and not to provide assurance on the internal control.
During our audit we became aware of several matters that are opportunities for
strengthening internal controls and operating efficiency.
Our comments and suggestions are as follows:
Prepare a Budget
We believe management could benefit by preparing a budget and comparing budgeted
information with actual results of operatiorks. A budget is a plan for the future operations
of a business. It is based on past experience and management's intentions or expectations
of future conditions that will affect the Organization. It allows management to plan the
actions necessary for achieving desired or anticipated results and may also be a means of
measuring performance.
Obtain Employee Fidelity Bonds
In general, internal controls are designed to safeguard assets and help prevent losses.
However, the cost of maintaining intemal controls sufficient to prevent all such losses
would be prohibitive. Accordingly, insurance, such as fidelity bonds, may be practical,
relatively inexpensive supplement to internal controls. The following types of coverage
are available:
Scheduled bond - used where the employer needs to cover only certain named
employees.
Blanket bond - covers all employees, including automatic coverage for new
employees.
5551 Yale Boulevard Dallas, Texas 75206 Telephone: 214-692-5019 Facsimile: 214-891-7007
1711 Clarksville Street Paris, Texas 75460 Terephone; 903-784.6700 Facsimile; 903-784-5934
Positions bond - covers specific positions rather than certain named employees.
We recommend that the Organization consider obtaining one of these policies.
This report is intended solely for the information and use of the audit committee,
management, and others within the organization and is not intended to be and should not
be used by anyone other than these specified parties.
We will review the status of these comments during our next audit engagement. We have
already discussed many of these comments and suggestions with various personnel, and
we will be pleased to discuss them in further detail at your convenience, to perform any
additional study of these matters, or to assist you in implementing the recommendations.
Malnory McNeal & Company, PC
Paris, Texas
(3) CURRENT EMPLOYEE LIST
1. POLICE OFFICER salary 8~ benefits $45,000
2. PARTIME 20 hr.wk, salary with no benefits $9100
3. PART-TIME 61/2 hr.wk, salary with no benefits $2600
(4) PROPOSED PAY INCREASE
WOULD BE A TOTAL OF $1350.00
(5) OVERVIEW
(a) KARATE: this program is in its eleventh year
this program has classes year around
eight adult volunteers (seven are in law enforcement)
average attendance is 25
classes meet tues. & thur.
(b) BOXING: program in its ninth year
boxing starts in September goes through May
average attendance 15
two adult volunteers
PAL has a practice and workout ring
team travels to 7-10 tournament each year
(c) BASKETBALL LEAGUE -BOYS AND GIRLS
program is nineyears old
average number of participants 300
jr.&sr, high starts in Feb. goes though May
20 adult volunteers serve as coaches
PAL has a practice gym, ganes are played at Travis Mid. Sch.
All star team travels to four or five tournaments after league
(d) GAMEROOM:
open year around
average attendance 25-50
used for Friday and Saturday night teen dances
(e) WEIGHTROOM:
Open year around
Teenagers 15 and up can work out
(f) PRACTICE GYM:
Open all year
(6) STATEMENT-BENEFITS-AMOUNT
STATEMENT OF PURPOSE FOR FUNDING:
PAL HAS BEEN ABLE TO OPERATE EACH PROGRAM WITH FUNDS FROM
UNITED WAY,FUND RASIERS,AND DONATIONALS
THE CITY HAS PAID FOR THE UTILITIES,THE AUDIT, AND STAFF
BENEFITS TO THE CITY OF PARIS
MOST PARTICIPANTS ARE YOUNG CITIZENS OF PARIS. THESE PROGRAMS
PROVIDE THE FOLLOWING:
SAFE PLACE FOR YOUNG PEOPLE
CONTACT WITH POLICE IN NON-ENFORCEMENT ROLES
INSTRUCTIONS & ROLES MODELS FOR STUDENTS
A HELP IN THE REDUCTION OF JUVENILE CRIME
PROVIDING CONTACT WITH GOOD ADULTS AND STUDENTS
AMOUNT REQUESTED
STAFF, ANNUAL AUDIT,UTILITIES = $59200