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Home My WebLink Aboutres1984-033l � DATE: October 4, 1984 INTRODUCED BY: Becker PROPOSED BY: Nat Dickinson, Purchasing RESOLUTION NO. 84 -33 A RESOLUTION REGARDING WHATCOM COUNTY SPONSORSHIP OF A PROJECT PROPOSED BY THE WHATCOM COUNSELING AND PSYCHIATRIC CLINIC TO USE STATE REFERENDUM 37 FUNDS TO PURCHASE APPLIANCES WHEREAS, Washington State has made $617,100 in Referendum 37 funds available to be spent in Whatcom County to be used for land acquisition, construction or renovation of buildings, or purchase of equipemnt for the care, training and rehab- ilitation of persons with sensory, physical or mental handicaps; and WHEREAS, $17,999 remains unspent and uncommitted; and WHEREAS, the Whatcom County Referendum 37 Citizens Advisory Committee has screened the following proposal and the County Executive will indlude it in her priority recommendations to the State; and WHEREAS, in order to be eligible for Referendum 37 funds, a project must be sponsored by a public body such as the County; NOW, THEREFORE, BE IT RESOLVED AS FOLLOWS: Whatcom County agrees to act as official sponsor for the Referendum 37 project to purchase appliances, as described in the Whatcom Counseling and Psychiatric Clinic proposal dated August 13, 1984, as submitted to Central Purchasing, and which is attached hereto as Exhibit 'A'. AND BE IT FURTHER RESOLVED AS FOLLOWS: Whatcom County agrees to accept the rights and responsibilities of the public body sponsor as described in Chapter 375 -150 WAC, pursuant to the provisions of S.H.B. 740 and H.B. 1483. PASSED this 4th day of October, 1984. Attest: Clerk of the Coun 1 Approved as to Form: Civil Deputy Prosecuting Attorney WHATCOM COUNTY COUNCIL WHATCOM COUNTY, WASHINGTON WKTCON COUNCuNe & P YCH-IATK CLINIC EXHIBIT "A" RESOLUTION NO. 84 -33 1135 M NER R� ... QELLIf'iGHW, WA.98W6 676 - 8455/384 -3100 August 13, 1984 Shirley VanZanten County Executive Whatcom County Courthouse Bellingham, Washington 98225 Dear Mrs. Van Zanten: Enclosed is the Whatcom Counseling and Psychiatric Clinic proposal for Referendum 37 funds. As you may recall, the Whatcom Family Service Center is owned by the County with a 50 year lease with the Board of Directors of the Clinic for the provision of community mental 'health services. The building was erected in 1974. There are programs now operating at the Clinic which were not even -in existence when this specially designed facility was constructed. Of importance to this application. is that many more physically handicapped persons are seeking specialized mental health services than ever before. This proposal addresses those special needs. DEB:vl Enclosure Sincerely yours, ibAMA E Donald E. Berg, MSW Executive Director A UNITED WAY AGENCY �J W OTCON COUNCLIK & PSYCH- WIC CLINIC 1135 NT BNO F+1nN., DELL1F CHW,WA.98226 676-8455/384 -3100 August 13, 1984 Shirley Van Zanten County Executive Whatcom County Courthouse Bellingham, Washington 98225 Dear Mrs. Van Zanten: This letter conveys the Board's authorization of the attached application for Referendum 37 funding for improvements to the Whatcom Family Service Center DP:vl Enclosures Sincerely yours,. Donna Portrey, President Board of Directors A UNITED WAY AGENCY REFERENDUM 37 FUNDS PROPOSAL Whatcom Counseling and Psychiatric Clinic III. INDICATORS OF NEED FOR THE PROJECT AND SERVICE TO BE PROVIDED A. Appliances. The Day Treatment program serves primarily mentally ill persons, some developmentally disabled persons and others with physical handicaps. Part of that program emphasis is on teaching daily living skills and other pre - vocational skills, including adequate nutrition, methods of food preparation, con- sumer oriented shopping and other related skills. A large capacity refrigerator /freezer and two electric stoves are needed in order for this teaching and training tO occur as an integral part of the Day Treatment program. This emphasis in the program accom- modates up to 40 persons per day. The clients selected for this special skills program will increase by 30 in a 12 month period. IV. TYPE OF PROJECT PROPOSED The Whatcom Family Service Center, a comprehensive community mental health center, was constructed with public tax money in 1974. The land and the building itself is owned by Whatcom County with a 50 year lease for the provision of community mental health services to mentally ill persons. More types of handicapped persons are served each year. The project submitted expands services to the handicapped and expands program capacity for teaching mentally ill persons basic living skills preparatory to return to more normal independent living. V: SPECIFIC ADDRESS OF THE PROPOSED FACILITY 1135 Mt. Baker Highway, Bellingham, Washington 98226 VI. NUMBER OF HANDICAPPED PEOPLE TO BE SERVED BY ACE AND CATEGORY During the course of a year, the following, by category, handicapped persons are served. REFERENDUM 37 FUNDS PROPOSAL Whatcom Counselin4 and Psvchiatric Clinic VI. NUMBER OF HANDICAPPED PEOPLE TO BE SERVED BY AGE AND CATEGORY (continued) A. Frail elderly with physical handicaps 75 B. Deaf 25 C. Developmentally disabled 12 D. Mentally ill 1200 E. Other physically handicapped 350 VIII. ESTIMATE OF TOTAL COST OF THE PROJECT, TOTAL FUNDS REQUESTED FROM REFERENDUM 37, AMOUNT AND SOURCE OF NON- REFERENDUM 37 FUNDS. A. Estimated total cost of project $5,572 Appliances $5,000 Tax @ 7.8% 390 B. Total Amount of Funds Requested from Referendum 37 $5,390 C. Amount and Source of Non - Referendum 37 Funds $ 182 From agency operating funds. REFERENDUM 37 FUNDS PROPOSAL Whatcom Counseling and Psychiatric Clinic IX. ANTICIPATED SOURCE OF ONGOING OPERATING FUNDS TO BE USED BY THE SERVICE PROVIDER FOR THE PROJECT. IF DSHS OR OTHER STATE FUNDS ARE ANTICIPATED, LIST SPECIFIC PROGRAMS INVOLVED. Since this proposal does not create additional new costs, the source of ongoing program funds to be used by the service provider include: Grant -in -Aid, United Way, Area Agency on Aging, Medicaid, fees and contratcts. X. Historical and normal operating funds will be sufficient for carrying out the proposal. This project does not create new operating costs. IX. Submitted earlier were the following documents,attesting to the financial stability of the service provider: A. A financial statement for the previous year. B. The current fiscal year budget. C. The latest financial audit and management letter. D. Dates of expiration or renewal for operating funds grants. E. The latest quarterly financial statement. F. The number of years the agency has been in operation is 27. XII. ANTICIPATED STARTING DATE FOR CONSTRUCTION, RENOVATION AND ACQUISITION. Anticipated starting date for construction, renovation and acquisition will be within 60 days after funds become available. XIII. This proposal does not involve land. XIV. Previously submitted the Clinc's Affirmative Action policy and policy of employment opportunity. REFERENDUM 37 FUNDS PROPOSAL Whatcom Counseling and Psychiatric Clinic XV. STATEMENT OF ACCESSIBILITY Accessibility for handicapped and others is excellent. A city bus runs hourly from 7:00 a.m. to 6:00 p.m. The Family Service Center is the turn - around point for the bus running on the Pit. Baker Highway from downtown. The bus stops 50 feet from the front door of the facility. The building itself meets all requirements for access for the physically handicapped. There is ample parking with two designated handicapped parking stalls. In additon, the Whatcom Specialized Transportation Service and the Lion's Handicapped. Van regularly serve the Clinic's handicapped and elderly population. XVI. Attached please find capital budget form #1 (A7). W4 TCOM COUNC nG & PSYCH -IATR C ODIC 1135 SIT P1EQ RWY, QELLDG4 M, WA.9899b b7b- 8455/384 -3100 REFERENDUM 37 FUNDS PROPOSAL Report to the Committee on prices for appliances In preparing the prices listed in the proposal for the appliances, our plant superintendent called the dealer for the type and size industrial type and size Sub -Zero (brand name) refrigerator freezer with ice maker. 1.1hile one of the largest of its.type, it is not restaurant equipment. The height and width dimensions (excluding cooling unit) are 72" X 48 ". The quote of $2599 plus tax was obtained by telephone from Parberry's Appliances, 800 W. Holly Street, 734 -2340. A comparable heavy duty industrial quality refrigerator - freezer with the above dimensions will work. The specifications for the stoves include: - electric - self - cleaning oven - four burner - extra width and depth to accommodate over -size large group cooking pans - burner controls .flush with burner top, and to one side. A Westinghouse model, with the above criteria was located, and the quote of $780 plus tax was obtained from Griffith Furniture, 2501 P"eridian, 734 -3730. Comparable units which meet the above specifications (approximately 25" deep by 30" wide).will work. The above are retail price quotes. DEB:vl 9/10/84 A UNITED WAY AGENCY REFERENDUM 37 PROJECT ESTIMATE SHEET (Applicant Complete "Base Cost" Column Only) COUNTY REGION IFiROJECT TITLE Whatcom Family Service Center i COUNTY PRIORITY i REGIONAL - PRIORL -rY l ' Whatcom Counseling and Psychiatric Clinic (BUDGET ESTIMATE — I Base Inflation Adjusted I I Element Coat Allowance Coat l I IA. Land I I IB. Design I Arch /Engr Fees I Coats Incidental I to Constr. I I I TOTAL I I IC. Building Site Work $ Buildings (MACC *) I Other Contracts $ _ I Contingency ( S X) $ __ I I X Sales Tax I I TOTAL $ X I I ID. Fixed Equipment $ 5,000 I 7.8-% Sales Tax $ Iq(1 I TOTAL $ 5,390 390 I IE. Miscellaneous I Artwork (1/2 of lX of I MACC) $ __ Other (Explain) $ 182 I I I I TOTAL $ I GRAND TOTAL $ 5,572 I -- -- --------------- - -- - IPROJECT STATISTICS (See explanation lof terms on back.) I (Enclosed Grose Area 13,20_0 — Sq. Ft. INet Assignable Area 9,33. Sq_ Ft. lEfficiency Von - Assignable Area 3,_869 Sq. Ft. * Maximum - Allowable Construction Cost X z $ IPROJECT SCHEDULE I Start Complete l ILand Acquisition IA /E Selection I (Preliminary Design _ l IDesign Development __ l (Working Drawings _. lBidding - - - - -- -- r -- - - - - -� Construction Whatcom Counseling and Psychiatric Clinic OPERATING STATEMENT For the Period of January 1 , 19 83.through December 31 Year to Date Actual REVENUES: Charges for Services $ 828,101 Less: Deductions from Revenue ( 283,048 ) SUBTOTAL $ 545,053 Aid from Local Government $ 41,026 State Aid 338,905 Federal Ai -d Contributions & Donations 43.367 SUBTOTAL $ 423,298 TOTAL OPERATING REVENUES $ 968,351 EXPENSES: Personal Services: Salaries & Wages $ 681,160 Personnel Benefits 85,318 SUBTOTAL $ 766,478 Supplies: Office Supplies $ 6,182 Operating Supplies 17,781 Maintenance Supplies 2,022 Small Tools and Equipment -0- SUBTOTAL $ 25,985 Other Services & Charges: Professional Services $ 73,748 Communication 20,662 Travel 15,156 Advertising 1,668 Rentals ,490 Insurance 2,885 Utility Services 15,05 Repairs & Maintenance 5,080 Training SUBTOTAL , $ 139,201 TOTAL OPERATING EXPENSES $ 931,664 GROSS GAIN (LOSS) FROM OPERATIONS $ 36,687 X1. , 19 83. Operating Statement Page 2. Year to Date Actual MISCELLANEOUS INCOME OF (EXPENSES): Depreciation: Improvements $( - ) _Equipment ( 1,397 ) SUBTOTAL $( 1,397 ) Interest Income $ 7,395 Interest Expense $( 137 ) Miscellaneous Income 7,601 Miscellaneous Expense ( 12,060 ) Interfund Distributions NET GAIN (LOSS) FROM OPERATIONS $ 38,089 Whatcom Counseling and Psychiatric-Clinic BALANCE SHEET For the Period Ending December 31 ,19 K CURRENT ASSETS: Cash: Cash on Hand Cash in Banks SUBTOTAL Accounts Receivable: Charges for Patient Services Local Government Aid State Aid Federal Aid Contracts for Services Contributions & Donations Miscellaneous Receivables Allowance for Uncollectibles SUBTOTAL Prepaid Expenses Other: Designated Restricted TOTAL CURRENT ASSETS FIXED ASSETS: Improvements Equipment Less: Accumulated Depreciation of Improvements Accumulated Depreciation of Equipment TOTAL ASSETS $ 978 145,514 $ 146,492 $ 357.535 6,436 58,670 -0- 27,495 -0- 3,199 ( 15,8]3 ) $ 437,522 $ 4,023 $ -0- 101612 $ 608,091 $ -0- 52,640 ( -0- ( 46,637 $ 614,094 Balance Sheet Page 2 LIABILITIES AND FUND BALANCE CURRENT LIABILITIES Accounts Payable $ 14,711 Accrued Compensation & Related Liabilities: Salaries & Wages Payable $ 45,083 Accrued Vacation 27,951 Federal Income and Social Security Taxes Withheld and accrued ' 16,448 Industrial Insurance Withheld and accrued 458 Other Payroll Accruals 5,245 State Unemp. Ins. Payable 1,833 SUBTOTAL $ 111,729 Advances from Third Party Payers $ 25,626 Payable to Third Party Payers Due to Other Funds 5,084 Other Current Liabilities 13,184 Current Portion of Notes & Loan.s Payable -0 -' TOTAL CURRENT LIABILITIES TOTAL LIABILITIES FUND BALANCE TOTAL LIABILITIES AND FUND BALANCE $ 216,236 $ 216,236 $ 397,858 $ 614,094 :je.a\iAL', 111.ALilt/ L/1WU Nui as received 8 -12 -83 1984 FORM 5C Budget Period Jan 1, through Dec 31 Gel::rt+,er,t of Social and Health Services - -- - +� '.I�alth Division Provider Wha_tcom Counseling_ and _ .111ity Mental health Programs Psychiatric Clinic AS AMENDED 12 -5 -83 Date Sub;.-ii tted /Revised 1.2_/_1_4/83 _ ANNUAL BUDGET FOR INTER - GOVERNMENTAL REVENUE REVENUES /yCCG!.�`i'I CODES 1 ACCOUNT TITLES I CONTRACT PERIOD 1 346.90 - 311 1 Client Fees /Insurance Payments 1 279,000 —311— �u:Gu +T. 321 1 e��ersona7- Property pax � - --- - - - - -- I��l -9G.Z3 -e rect -- -- 1 338.64.19 1 323 1 Intergovernmental Revenues (Local Gov)I I I EXPE14U1TURES '40,550 �s� • 1 •2 346 1 Federal Grants Indirect CE I A Courely ept. dmi i 90.3 1 346 { MLi n a-i Heal tii B o rF, Grant -- 334.64- - 6.01 1331,3331 COMMUnity i•lenta Health funds I— -- — n57,2-9-T_ .s.sTZi .6.1102 1 32 1 State ITA hu nistration J'-UY—T Agency P,wnnistraTon — 3�3 4 .04.6i51 1 333 un sj-- 346 -90 -03 - -T 316 r A Patient ees -- - - - -- - - -I 20,000- (_338.4_0 1 312 Title XIX. Federal Portion - - -4, 507 *4 1 338.40, 1 315 —F-GA-6 37,979 _ Contributions, Foundation Public �6� - -y - s�rZ�:G %— �'352�— CvntvibuLlon F u.nKi ion Private - -r — - - - -I T Contri b i o n s and Uonai;i ons Gi ner - -F_ 1 -6 : �'1 — T - -� -Qu 1 Eva ruati on t:< l;esearc — —OU —� —Prior ears Correction -1 — -- - -- Operating -I rnsi=ers .I In - - -_ � .U;) -� --`— --__ _ 1 346.64.00_ .19 317 _ _ Other Contracts & Charges for Service 10 1 inpatient, Services , _ 302 +— 73-73- I I I EXPE14U1TURES { Courely ept. dmi -- j—G2 1 CountL/ Centro Servico--- - - - - -- - -- -- - 6;:13 J'-UY—T Agency P,wnnistraTon _— —�6 '. per :� 1 P an o - --- - - - -4, 507 *4 —� —US I Training E�enses 598 - -` - -- -I 1 -6 : �'1 — T - -� -Qu 1 Eva ruati on t:< l;esearc — ` -� - -- -- - -I - - -�- t i.r r - - -- - 1 o:.r✓_ 10 1 inpatient, Services -- 20 1 i nvol unta r v- rea t-aent kdin. ------ -�_ - -- - --- poi SU 1�ay I reiitir?� t�ervices -- - ---- - - -1 _ 174 750 I, _ -� -I G Emergency Services - - -- 100,989------- - - - - -I Uu"i. 1itie67L �'rvices - - -� — 198,567 - - - - - -- -I e <<: �6 - -�— -- _— _`_ 6 Rest c en ci a I -tiervi ces —� -- -_ - - -I Community Suppovt/Li ai son SJrvi ces — � - - - -- 99,023 - -- - - -I TC E-1 & Nub I i c_ llto. - -_ _ —� - - 57,127 - __ —_ ` -= )— 1 6Research — 9 Demo.-Projects _ _ -- — 7,_2.05 I Contrib. to Active Funds _ - 'T,es- i cityF:eve:i -U Over - 21� Ad feelrindnr uricriFr ante--- r - - -rr - - * *Agency administration portion only. Balance of expense is allocated to Drogram5. CASCADE- ISLANDS COMPREHENSIVE COMMUNITY MENTAL HEALTH CENTER FINANCIAL STATEMENTS SEPTEMBER 30, 1982 I'V71--i Metcalf, Hodges & Co. Certified Public Accountants 10 Prospect Mall P.O. Box 918 Bellingham, Washington 98227 LE� 7V 7 � Metcalf, Hodges & Co. Certified Public Accountants Board of Directors Cascade- Islands Comprehensive Community Mental Health Center Bellingham, Washington We have examined the balance sheet of Cascade - Islands Comprehensive Community Mental Health Center as of September 30, 1982 and the related statements of support, revenue, expenses and changes in fund balances for the year then ended. Except as explained in the following para- graph, our examination was made in accordance with generally accepted auditing standards, and accordingly, included such tests of the account- ing records and such other auditing procedures as we considered neces- sary in the circumstances. As discussed in Note 2, the Center has adopted the modified accrual basis for accounting for the year ended September 30, 1982, whereas it previously used the accrual method as required by generally accepted accounting principles. The effect of this change is to eliminate any account receivables at year -end, reduce fund balance by $311,361 for receivables recognized as revenue in prior year and adjust income for the difference. The exact effect of this change on income and accounts receivable is not determinable. As indicated in Note 8, the Center has written off the undepreciated basis in all assets at September 30, 1982,: whereas it previously depreciated these assets as required by generally accepted accounting principles. The effect of this change is to increase expense for minor equipment by $176,487. In our opinion, because of the effects of the matters discussed in the preceding paragraphs, the financial statements referred to above do not present fairly the financial position of Cascade - Islands Comprehensive Community Mental Health Center as of September 30, 1982, and the results of its operations and the changes in its fund balances for the year then ended. November 24, 1982 Phone Bellingham (206) 733.1010 Whatcom County 384 -1162 10 Prospect Mail Post Office Box 918 Bellingham, Washington 98227 (206) 679 -3434 1254 West Pioneer Way Oak Harbor, WA 98277 . Ssets 1;rrent assets Cash Due from other funds (Note 3) Prepaid expenses Total current assets .roperty and equipment (Notes 1, 7 and 8) Less accumulated depreciation Property and equipment, net -ther assets (Notes 6 and 8) -otal -sets .iabilities and Fund Balances .iabilities Accounts payable Accrued payroll and vacation time Accrued taxes and expenses (Note 1) Due to other funds (Note 3) Due to federal agencies (Notes 1 and 4) Total liabilities =und balances (Notes 1 and 2) Unrestricted Restricted Total fund balances Total liabilities and fund balances CASCADE- ISLANDS COMPREHENSIVE COMMUNITY MENTAL HEALTH CENTER BALANCE SHEET SEPTEMBER 30, 1982 $ -0- Whatcom Skagit Island San Juan Plant $ 9,832 Regional Center Center Center Center Fund Total $ 64,613 $ 4,901 $ 23,964 $ 102,699 $ 9,217 $ -0- $ 205,394 110,273 -0- 60,125 -0- -0- -0- 170,398 . 6,789 -0- 1,750 2,609 1,095 -0- 12,243 181,675 4,901 85,839 105,308 10,312 -0- 388,035 -0- -0- -0- -0- -0- 234,561 234,561 -0- -0- -0- -0- -0- 234,561 234,561 -0- -0- -0- -0- -0- -0- -0- 250 -0- -0- -0- -0- -0- 250 $ 181,925 $ 4,901 $ 85,839 S 105,308 $ 10,312 $ -0- $ 388,285 $ -0- $ 9,832 $ -0- $ -0- $ -0- $ -0- $ 9,832 -0- -0- 16,174 -0- -0- -0- 16,174 -0- 7,045 7,449 2,490 1,105 -0- 18,089 60,125 25,446 -0- 80,673 4,154 -0- 170,398 62,091 -0- -0- -0 -. -0- -0- 62,091 122,216 42,323 23,623 83,163 5,259 . -0- 276,584 59,709 (44,105) 62,'e16 22,145 5,053 -0- 105,018 -0- 6,683 -0- -0- -0- -0- 6,683 59,709 37,422) 62,216 22,145 5,053 -0- 111,701 $ 181,925 $ 4,901 $ 85,839 b 105,308 $ 10,312 $ -0- $ 388,285 -2- The Accompanying Notes are an Integral Part of this Statement -3- The Accompanying Notes are an Integral Part of this Statement CASCADE - ISLANDS COMPREHENSIVE COMMUNITY MENTAL HEALTH CENTER STATEMENT OF CHANGES IN FUND BALANCES FOR THE YEAR ENDED SEPTEMBER 30, 1982 Hhatcom Skagit Island San Juan Plant Regional Center Center Center Center Fund Total Fund balances, beginning of year $ 33,248 $ (909) $ (13,749) $ 20,947 $ 19,224 $ 229,307 $ 288,068 ;onversion to modified accrual basis of accounting (Note 2) -0- (152,191) 57,209) (93,009) (8,952) -0- 311,361) Fund balances, beginning of year, as adjusted 33,248 (153,100) (70,9-58) (72,062) 10,272 229,307 (23,293) Transfer of assets from plant fund 16,143 43,704 127,139 36,000 10,551 (2339537) -0- Excess (deficiency) of support and rP ue over operating expense 10,318 719974 69035 58,207 (15,770) 4,230 134,994 Funt, —lances, end of year $ 59,709 $ 37,422) $ 62,216 $ 22,145 $ 5,053 $ -0- $ 111,701 -3- The Accompanying Notes are an Integral Part of this Statement Soport and revenue (Notes 1 and 2) Support Property tax Federal grant State grant Donated facility use (Note 5) Other contributions Total support Revenue Client services Other miscellaneous Interest Total revenue -'otal support and revenue :perati ^q expenses Sal and wages Per 21 benefits Office supplies Operating supplies Repair and maintenance Professional services Communications Travel Utilities Printing and binding Insurance Rentals Miscellaneous (Note 8) Equipment (Notes 1 and 8) Training Operating expenses before allocation of regional administrative charge Allocation of regional expense Total operating expenses Excess (deficit) of support and revenue over operating expenses CASCADE- ISLANDS COMPREHENSIVE COMMUNITY MENTAL HEALTH CENTER STATEMENT OF SUPPORT, REVENUE AND EXPENSES FOR THE YEAR ENDED SEPTEMBER 30, 1982 Nhatcom Skagit Island Regional Center Center Center San Juan Plant Center Fund Total S -0- $ -0- $ -0- $ 14,309 $ 3,899 $ -0- $ 18,208 144,813 434,957 163,382 159,816 68,634 -0- 971,602 -0- 422,569 510,270 249,756 63,959 -0- 1,246,554 -0- 81,907 -0- -0- -0- -0- 81,907 178 31,969 9,462 18 300 164 -0- 60,073 -0- 358,700 115,600 81,432 26,321 -0: 582,053 3,188 4,102 140 7,846 7,154 -0- 22,430 25,485 -0- -0- -0- -0- 4 230 29,715 115 -1-7 - ��275 - -CIS �4,230 - X34 ,14� 173,664 1,334,204 798,854 531,459 170,131 4,230 3,012,542 _ 138,333 808,212 400,601 279,541 121,145 -0- 1,747,832 16,547 116,181 61,962 33,437 15,449 -0- 243,576 4,636 4,427 3,541 3,009 842 -0- 16,455 3,270 23,335 9,308 2,785 1,676 -0- 40,374 2,736 9,826 6,010 2,974 1,593 -0- 23,139 69,006 35,796 85,960 21,158 2,033 -0- 213,953 7,838 21,408 21,884 18,488 6,068 -0- 75,686 10,628 13,892 12,654 16,120 4,694 -0- 57,988 1,732 16,299 5,346 1,438 1,248 -0- 26,063 410 2,299 642 21 95 -0- 3,467 6,164 -0- -0- -0- -0- -0- 6,164 21,253 94,164 27,831 25,362 8,197 -0- 176,807 9,659 8,375 (2,551) 10,440 3,849 -0- 29,772 31,769 23,076 120,675 29,143 6,099 -0- 210,762 (70) 2,067 856 1,426 1,231 -0- 5,510 323,911 1,179,357 754,719 445,342 174,219 -0- 2,877,548 (160,565) 82,873 38,100 27,910 11,682 -0- -0- 163,346 1,262,230 792,819 473,252 185,901 -0- 2,877,548 $ 10,318 $ 71,974 $ 6,035 $ 58,207 $ 15,770) $====j ,230 b 134,994 -4- The Accompanying Notes are an Integral Part of tNs Statement CASCADE - ISLANDS COMPREHENSIVE COMMUNITY MENTAL HEALTH CENTER NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 1982. E 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of the major accounting policies ive Community Mental Health Center is presented ating the Center's financial statements. In all ollowed these policies for the year covered by ented. of Cascade - Islands Comprehen- to assist the reader in eval- major aspects, the Center has the financial statements pre- The Center consolidates Whatcom Counseling and Psychiatric Clinic (Whatcom Center), Skagit Counseling and Psychiatric Services (Skagit Center), Island Mental Health Centers (Island Center), and San Juan Community Services Center (San Juan Center). Cascade- Islands Comprehensive Community Mental Health Center (Regional) serves as the regional administrative headquarters for the four county organizations referred to above. Fund Accounting. In order to ensure observance of limitations and restric- tions placed on the use of the resources available, the accounts are maintained in accordance with the principles of "fund accounting'." This is the procedure by which resources for various purposes are classified for accounting and reporting purposes into funds that are in accordance with the activities or objectives specified. Fund balances restricted by outside sources are so indicated to distinguish them from unrestricted funds. Externally restricted funds may only be utilized in accordance with the purposes established by the source of such funds and are in contrast with unrestricted funds over which the governing board retains full control to use in achieving any of its institutional purposes. Whatcom Center includes the Kingsley Memorial Fund donors to expenditures for improvements to the grounds purchase of library books at the Whatcom Center. which is restricted by or building or for the Property and equipment is stated at actual ($232,646) and estimated cost ($1,915 ). Maintenance, repairs and minor renewals are expensed as incurred. When assets are retired or otherwise disposed of, their costs and related accumulated depreciation are removed from the accounts and resulting gains or losses are included in income. Primarily all assets have been acquired with state grant funds, which results in title ownership by the various county governments administering those funds. (Note 7) Depreciation is useful lives of the actual or estimated computed on the straight -line method over the estimated assets which range from five to twenty years, based on acquisition dates. Pension. The Center sponsors a pension plan for qualified employees. Employees having one year or one thousand hours of service qualify for cover- age. The total expense for this defined contribution plan for the years ended September 30, 1982 and 1981 amounted to $46,044 and $20,903, respectively. -5- Metcalf, Hodges & Co. CASCADE - ISLANDS COMPREHENSIVE COMMUNITY MENTAL: HEALTH CENTER NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 1982 OTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued) Federal Income Tax. Cascade- Islands Comprehensive Community Mental Health Center is a non - profit organization under Section 501(c)(3) of the Internal Revenue Code, and therefore, is exempt from federal income tax. Application of Grant Funds. The Center applies. all state grant funds as a reimbursement of expenditures before applying federal grant funds. As such the Center shows federal grant funds received in excess of allowable expenses as a liability. The Modified Accrual method of accounting was adopted by the Center at the first of the year. This method of accounting records revenues on the cash 'basis and recognizes obligations as they are incurred. This method is not a generally accepted accounting principle. NOTE 2. CONVERSION TO MODIFIED ACCRUAL METHOD OF ACCOUNTING The conversion to balance adjustment for Under modified accrual received. modified accrual method of accounting required a fund September 30, 1981 receivables recognized as revenue. these receivables are not recognized as revenues until NOTE 3. DUE FROMM OTHER FUNDS Due to: Regional fund Skagit Center D u e F r o m Regional Whatcom Island San Juan Fund Fund Fund Fund Total $ -0- $ 25,446 $ 80,673 $ 4,154 $ 110,273 60,125 -0- -0- -0- 60,125 Total $ 60,125 $ 25,446 $ 80,673 $ 4,154 $ 170,398 NOTE 4. DUE TO FEDERAL AGENCIES The federal operations grant received by the Center provides funding for expenditures in excess of revenue from other sources. Any unexpended funds at year end must be approved for carryover or repaid to the federal agency. The year end liabilty consists of the following: Unapproved carryover funds $ 58,905 Undistributed grant money 3,186 $ 62,091 10 Metcalf, Hodges & Co. CASCADE- ISLANDS COMPREHENSIVE COMMUNITY MENTAL HEALTH CENTER NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 1982 OTE 5. DONATED FACILITY USE The facility used County. The estimated financial statements as OTE 6. INVESTMENTS by the Whatcom Center is donated for use by Whatcom rental value of that facility has been reflected in the revenue and expense. The.Center received a donation of precious gems. They are recorded at fair market value at the time of the donation. The use of the gems is restricted to plant improvements or acquisitions. NOTE 7. DISSOLUTION OF CORPORATION Cascade - Island Comprehensive Community Mental Health Center resolved to liquidate effective October 1, 1982. As a result of this resolution all assets in the plant fund were distributed or written off to expense in the appropriate Centers. As of October 1, 1982, Whatcom, Skagit, Island and San Juan are operating separate programs as separate corporate entities. The regional office is operating to insure an orderly closing of the corporation. NOTE 8. TRANSFER OF ASSETS FROM PLANT FUND The plant fund segregated all fixed assets from the operating funds. plant fund contained all restricted contributions for plant acquisitions. following .is a summary of the transfer of assets to individual programs September 30, 1982: Assets Transferred To Region Gems, at estimated September 30, 1982 ma rket value $ 250 Reclassify due from account as transfer 684 Value of gems in excess of market (to regional miscellaneous expense) 5,819 Undepreciated basis of assets (written off to regional equipment expense) 9,390 Total $ 16,143 -7- Metcalf, Hodges S Co. The The at CASCADE - ISLANDS COMPREHENSIVE COMMUNITY MENTAL HEALTH CENTER NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 1982 NOTE 8. TRANSFER OF ASSETS FROM PLANT FUND - (Continued) Assets Transferred To Whatcom Center Cash Kingsley Memorial fund Reclassification due to plant fund account as transfer Undepreciated basis of assets (expensed to Whatcom Center's equipment account) Total Assets Transferred To Skagit Center Cash Reclassification of due to plant fund account as a transfer Undepreciated basis of assets (expensed to Skagit Center's equipment account) Total Assets Transferred To Island Center Cash Reclassification of due to plant fund account as a transfer Undepreciated basis of assets (expensed to Island Center's equipment account) Total Assets Transferred To San Juan Center $ 16,034 6,683 407 20,580 $ 43,704 $ 5,995 7,978 113,166 $ 127,139 $ 3,867 3,370 28,763 $ 36,000 Cash $ 5,267 Reclassification of due to plant fund account as a transfer 696 Undepreciated basis of assets (expensed to San Juan Center's equipment account) 4,588 Total $ 10,551 -8- Metcalf, Hodges & Co. XI. D. Expiration or renewal date for operating funds grants. Grant -in -Aid July 1, 1985 /% I j - Whatcom Counseling and Psychiatric:Clinic BALANCE SHEET For the Period Endinq March 31 ,19 84 CURRENT ASSETS: Cash: Cash on Hand $ 835' Cash in Banks 186,616 SUBTOTAL $ 187,451 Accounts Receivable: Charges for Patient Services $ 364,355 Local Government Aid 3,379 State Aid 32,752 Federal Aid - Contracts for Services 21,824 Contributions.& Donations -0- Miscellaneous Receivables 2,355 Allowance for Uncollectibles ( 25,047 ) SUBTOTAL $ 399,618 Prepaid Expenses $ 2,320 Other: Designated $ -0- Restricted -0- TOTAL CURRENT ASSETS FIXED ASSETS: $ 589,389 Improvements $ 3,276 Equipment 52,758 Less: Accumulated Depreciation of Improvements ( 109 ) Accumulated Depreciation of Equipment ( 47,035 ) TOTAL ASSETS $ 598,279 Balance Sheet Page 2 LIABILITIES AND FUND BALANCE CURRENT LIABILITIES Accounts Payable $ 91099 Accrued Compensation & Related Liabilities: Salaries & Wages Payable $ 45,998 Accrued Vacation 27,951 Federal Income and Social Security Taxes Withheld and accrued 17,529 Industrial Insurance Withheld and accrued 1,841 Other Payroll Accruals 5,831 State Unemp. Ins. Payable 7,307 SUBTOTAL $ 115,556 Advances from Third Party Payers $ 25,626 Payable to Third Party Payers 67,434 Due to Other Funds 599 Other Current Liabilities 6,830 Current Portion of Notes & Loans Payable - TOTAL CURRENT LIABILITIES $ 100,489 TOTAL LIABILITIES $ 216,045 FUND BALANCE $ 382.234 TOTAL LIABILITIES AND FUND BALANCE $ 598,279 Whatcom Counseling and Psychiatric Clinic OPERATING STATEMENT For the Period of January 1 , 19 84 through March 31 , 19 84. Year to Date Actual REVENUES: Charges for Services $ 244,407 Less: Deductions from Revenue ( 139,401 ) SUBTOTAL $ 104,916 Aid from Local Government $ 10,138 State Aid 94,032 Federal Aid - Contributions & Donations 21,532 SUBTOTAL $ 125,702 TOTAL OPERATING REVENUES $ 230,618 EXPENSES: Personal Services: Salaries & Wages $ 194,476 Personnel Benefits 24,669 SUBTOTAL $ 219,145 Supplies: Office Supplies $ 866 Operating Supplies 4,540 Maintenance Supplies 422 Small Tools and Equipment 176 SUBTOTAL $ 6,004 Other Services & Charges: Professional Services $ 3,368 Communication 4,886 Travel 4,024 Advertising 275 Rentals 238 Insurance 1,703 Utility Services 5,733 Repairs & Maintenance 1,628 Training 1,125 SUBTOTAL $ 22,980 TOTAL OPERATING EXPENSES $ 248,129 GROSS GAIN (LOSS) FROM OPERATIONS $ ( 17,511) Operating Statement Page 2 Year to Date Actual MISCELLANEOUS INCOME OF (EXPENSES): Depreciation: Improvements $( 109 ) Equipment ( 398 ) SUBTOTAL $( 507 ) Interest Income $ 2,528 Interest Expense $( =0- ) Miscellaneous Income 1,404 Miscellaneous Expense ( 1,538 ) Interfund Distributions ( -0- ) NET GAIN (LOSS) FROM OPERATIONS $ 15,624