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MISSOURI VALLEY COMMUNITY ACTION AGENCY Marshall, Missouri
Independent Auditors' Report and Consolidated Financial Statements with Supplementary Information For the Year Ended August 31, 2016
MISSOURI VALLEY COMMUNITY ACTION AGENCY Marshall, Missouri
TABLE OF CONTENTS
PAGE NUMBER Independent Auditors' Report 1-2 Consolidated Statement of Financial Position 3 Consolidated Statement of Activities 4 Consolidated Statement of Functional Expenses 5 Consolidated Statement of Cash Flows 6 Notes to the Consolidated Financial Statements 7-16 Supplementary Information: Combining Schedule of Activities 17-25
Schedule of Grant Revenue and Expenses Community Services Block Grant Program – Grant No. PG281300011 26 Low Income Home Energy Assistance Program – Grant No. ERS11014012 27 Weatherization Program – DOE – Grant No. G-15-EE0006164-3-13 28 Weatherization Program – DOE – Grant No. G-16-EE0006164-4-13 29 Weatherization Program – LIHEAP – Grant No. G-15-LIHEAP-15-13 30 Weatherization Program – LIHEAP – Grant No. G-16-LIHEAP-16-13 31 Weatherization Program – UTILICARE – Grant No. G-15-Utilicare-16A-13 32 Weatherization Program – UTILICARE – Grant No. G-16-Utilicare-16B-13 33
Head Start Program - Grant No. 07CH7083-02 34 Reconciliation of Final Financial Report to Audited Financial Statements Head Start/Training and Technical Assistance Programs 35
Head Start Program - Grant No. 07HP0006-01 36 Reconciliation of Final Financial Report to Audited Financial Statements Head Start/Training and Technical Assistance Programs 37 Schedule of Expenditures of Federal Awards 38-39 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 40-41 Independent Auditors’ Report on Compliance for Each Major Program Program and on Internal Control Over Compliance in Required by the Uniform Guidance 42-43 Schedule of Findings and Questioned Costs 44 Summary Schedule of Prior Audit Findings 45
JARRED, GILMORE & PHILLIPS, PA CERTIFIED PUBLIC ACCOUNTANTS
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INDEPENDENT AUDITORS' REPORT Board of Directors Missouri Valley Community Action Agency Marshall, Missouri Report on the Consolidated Financial Statements We have audited the accompanying financial statements of Missouri Valley Community Action Agency (a nonprofit organization), which comprise the consolidated statement of financial position as of August 31, 2016, and the related consolidated statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the consolidated financial statements. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these consolidated 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 consolidated financial statements based on our audit. 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. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Organization’s preparation and fair presentation of the consolidated 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 Organization’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 consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Missouri Valley Community Action Agency as of August 31, 2016, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.
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Other Matters Supplementary Information Our audit was conducted for the purpose of forming an opinion on the consolidated financial statements as a whole. 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 not a required part of the consolidated financial statements. The combining schedule of activities (presented on pages 17-25) is prepared for additional analysis and is not a required part of the consolidated 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 consolidated financial statements. The information has been subjected to the auditing procedures applied in the audit of the consolidated financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the consolidated financial statements or to the consolidated 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 consolidated financial statements as a whole. Our audit was conducted for the purpose of forming an opinion on the consolidated financial statements taken as a whole. The supplemental schedules (presented on pages 26 to 37) are presented for purposes of additional analysis as required by grantors and are not a required part of the consolidated financial statements. Such information has not been subjected to the auditing procedures applied in the audit of the consolidated financial statements, and, accordingly, we express no opinion on it. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 27, 2017, on our consideration of Missouri Valley Community Action Agency’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 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 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 Missouri Valley Community Action Agency’s internal control over financial reporting and compliance.
JARRED, GILMORE & PHILLIPS, PA Certified Public Accountants Chanute, Kansas January 27, 2017
MISSOURI VALLEY COMMUNITY ACTION AGENCY
Consolidated Statement of Financial PositionAugust 31, 2016
Current Assets: Cash and Cash Equivalents 666,580.84$ Receivables, Net 505,073.98 Inventory 15,321.72 Prepaid Expenses 26,305.22 Total Current Assets 1,213,281.76
Capital Assets, Net 3,732,840.71
TOTAL ASSETS 4,946,122.47$
Liabilities Current Liabilities: Accounts Payable 288,934.61$ Accrued Payroll 161,124.82 Accrued Annual Leave 30,080.81 Accrued Interest 6,532.34 Tenant Security Deposits 4,742.00 Refundable Grant Advances 173,760.33 Line of Credit 71,122.98 Current Maturities of Long-Term Debt 33,469.90 Total Current Liabilities 769,767.79 Long-Term Liabilities Notes Payable 523,568.70 Less: Current Maturities of Long-Term Debt (33,469.90) Total Long-Term Liabilities 490,098.80
Total Liabilities 1,259,866.59
Net Assets: Unrestricted 2,106,844.77 Temporarily Restricted 1,579,411.11
Total Net Assets 3,686,255.88
TOTAL LIABILITIES AND NET ASSETS 4,946,122.47$
Marshall, Missouri
ASSETS
LIABILITIES AND NET ASSETS
The accompanying notes are an integral part of the financial statements.
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Consolidated Statement of ActivitiesFor the Year Ended August 31, 2016
CHANGES IN NET ASSETS Unrestricted Net Assets Revenues and Gains Contributions 9,492,554.61$ Other Income 133,387.79 Interest Income 895.88 Total Revenue and Gains 9,626,838.28 Expenses Program Services Early Childhood 4,885,768.33 Community Services 595,799.25 Weatherization Services 420,708.30 Housing 1,817,017.18 Employment 546,078.04 Emergency Services 962,063.84 Supporting Activities Management and General 717,630.21 Fundraising 24,213.33 Total Expenses 9,969,278.48 Net Assets Released From Restrictions through Satisfaction of Program Restrictions 1,313,827.63
Increase (Decrease) in Unrestricted Net Assets 971,387.43
Temporarily Restricted Net Assets Contributions 1,224,726.84 Other Income 8,671.45
Net Assets Released From Restrictions
Through Satisfaction of Program Restrictions (1,313,827.63)
Increase (Decrease) in Temporarily Restricted Net Assets (80,429.34)
Net Increase(Decrease) In Net Assets 890,958.09
Net Assets, August 31, 2015 2,795,297.79
Net Assets, August 31, 2016 3,686,255.88$
MISSOURI VALLEY COMMUNITY ACTION AGENCYMarshall, Missouri
The accompanying notes are an integral part of the financial statements.
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For the Year Ended August 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES Change in Net Assets 890,958.09$ Adjustments to Reconcile Change in Net Assets to Net Cash Used in Operating Activities Depreciation Expense 187,486.01 (Increase) Decrease in Receivables (91,339.71) (Increase) Decrease in Inventory (1,333.19) (Increase) Decrease in Prepaid Expense 88,648.70 Increase (Decrease) in Accounts Payable 198,826.18 Increase (Decrease) in Accrued Payroll 43,518.37 Increase (Decrease) in Accrued Payroll Withholdings (13,565.47) Increase (Decrease) in Accrued Annual Leave 2,769.25 Increase (Decrease) in Accrued Interest Expense (585.37) Increase (Decrease) in Tenant Security Deposits 1,402.00 Increase (Decrease) in Advances from Grantor 155,145.36 Net cash provided by (used in) operating activities 1,461,930.22
CASH FLOWS FROM INVESTING ACTIVITIES Payments for Capital Assets (1,043,483.29)
Net cash provided by (used in) investing activities (1,043,483.29)
CASH FLOWS FROM FINANCING ACTIVITIES Principal Payments on Notes Payable (31,559.17) Proceeds from Line of Credit 80,825.31 Principal Payments on Line of Credit (171,341.43)
Net cash provided by (used in) financing activities (122,075.29)
Net Increase (Decrease) in Cash and Cash Equivalents 296,371.64
Cash and Cash Equivalents, August 31, 2015 370,209.20
Cash and Cash Equivalents, August 31, 2016 666,580.84$
Supplemental InformationCash Paid During the Period for: Interest Expense 33,818.33$
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MISSOURI VALLEY COMMUNITY ACTION AGENCYMarshall, Missouri
Consolidated Statement of Cash Flows
The accompanying notes are an integral part of the financial statements.
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MISSOURI VALLEY COMMUNITY ACTION AGENCY Marshall, Missouri
Notes to the Consolidated Financial Statements
For the Year Ended August 31, 2016 1. NATURE OF ACTIVITIES
Missouri Valley Community Action Agency (the “Organization”) is a nonprofit organization established in 1965 which serves the economically and socially disadvantaged persons in seven counties of Carroll, Chariton, Johnson, Lafayette, Pettis, Ray, and Saline. Missouri Valley Community Action Agency functions as a Community Development Corporation (CDC) and a Community Housing Development Organization (CHDO). The consolidated financial statements include the accounts of Missouri Valley Community Action Agency and two affiliated organizations, Lafayette County Public Housing Agency (PHA) and MVHR Development Inc. (MVHR). The affiliated organizations are reported separately to emphasize that it is legally separate from the Organization. The affiliated organizations can sue and be sued, and can buy, sell, or lease real property. Separate audited financial statements are prepared and are available at the PHA for the Lafayette County Public Housing Agency, and can be requested from the Organization’s Chief Financial Officer. Separate financial statements are not prepared for the MVHR. Material intercompany transactions and balances have been eliminated. The Organization provides services to stimulate a better focusing of all available local, state, federal and private resources upon the goal of enabling low income families and individuals to attain the skills, knowledge, motivations and to secure the opportunities needed for them to become more fully self sufficient. The Organization administers the following major sources of revenue to meet the needs of the area it serves: Head Start Programs, Weatherization Assistance Programs, Low-Income Home Energy Assistance Programs, Community Services Block Grant Programs, Housing Choice Vouchers Program, and others. Expenses are broken down by program services. The following is a description of the program services:
Early Childhood Development - Provides educational, nutritional, health, social and special services to children of low-income families. Community Services – Community services programs strive to reduce poverty and empower low-income families to become self-sufficient. Weatherization Services – Provides services to help low-income people improve residential energy efficiency. Emergency Assistance – Provides utility assistance to low-income individuals to assist them with energy bills, this could be gas, electric, propane, etc. Employment Services - Provides employment and job skills training for low-income individuals. Housing Services – Provides rental assistance to help low-income families afford decent, safe, and sanitary rental housing.
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2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Accounting The Organization’s program policy is to prepare its financial statements on the accrual basis of accounting and, accordingly, reflect all significant receivables, payables, and other liabilities. Assets are recorded at cost when purchased, or in the case of gifts, at fair value at the date of the gift. Investments are valued at fair value for financial statement presentation. Accounting Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 revenue and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents For purposes of the statement of cash flows, cash and cash equivalents include all highly liquid instruments with a maturity of three months or less when acquired. Allowance for Doubtful Accounts The allowance for doubtful accounts is based upon management’s evaluation of outstanding grant receivables and other receivables at the end of the year. Income Taxes The Organization is exempt from Federal income taxes under IRS Code Section 501(c)3. In addition, the Organization qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2).
Inventory Inventory consist of weatherization materials and work in process and are valued at cost, using the first-in, first-out method (FIFO).
Capital Assets It is the Organization’s policy to capitalize capital assets with a useful life of more than one year and a value over $5,000.00. Capital assets are stated at cost, if purchased, and at fair value at the date of donation, if donated. Such items acquired under grants from Federal and state sources are considered to be owned by the Organization while used in the programs for which they are purchased or in programs authorized in the future. However, the funding source has a reversionary interest in the property. Property and equipment purchased or donated to the corporate account are depreciated based on estimated useful lives using the straight-line method as follows: Equipment 3-7 Years Vehicles 5 Years Buildings and Improvements 15-40 Years
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2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Net Assets The Organization’s net assets are classified as follows:
Unrestricted net assets: Unrestricted net assets represent those net assets whose use is not restricted by donors, even though their use may be limited in other respects, such as by contract or by board designation. Changes in net assets arising from exchange transaction are included as well as resources derived from gifts and contributions. These resources are used at the discretion of the governing board to meet current expenses for any purpose.
Temporarily restricted net assets: Temporarily restricted net assets consist of those net assets whose use by the Organization has been limited by donors to later periods of time or after specified dates or to specified purposes. Permanently restricted net assets: Permanently restricted net assets consist of funds in which donors or other outside sources have stipulated, as a condition of the gift instrument, that the principal is to be maintained inviolate and in perpetuity, and invested for the purpose of producing present and future income, which may either be expended or added to principal.
Contributions Contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted support depending on the existence and/or nature of any donor restrictions. Restricted contributions are required to be reported as temporarily restricted support and are then reclassified to unrestricted net assets upon expiration of the donor restrictions. If a restriction is satisfied in the same period the contribution is received, the contribution is reported as unrestricted.
In-Kind Goods/Services The Organization receives donated goods and services as part of its programs. In-kind contributions are shown both as support and expenditures in these programs, and are recorded at the fair value of the goods or services at the time of donation. Amounts included are only those allowable under generally accepted accounting principles. Promises to Give Contributions are recognized when the donor makes a promise to give to the Organization that is, in substance, unconditional. Contributions that are restricted by the donor are reported as increases in unrestricted net assets if the restrictions expire in the fiscal year in which the contributions are recognized. All other donor-restricted contributions are reported as increases in temporarily or permanently restricted net assets depending on the nature of the restrictions. When a restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets. Allocated Costs The Organization allocates its expenses on a functional basis among its various programs and support activities. Expenses that can be identified with a specific program and support activity are allocated directly according to their natural expenditure classification. Other expenses that are common to several functions are allocated using various allocation methods.
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3. CONCENTRATION OF CREDIT RISK
At year-end, the carrying amount of the Organization’s deposits including certificates of deposit was $666,580.84. The bank balance was held at five banks resulting in a concentration of credit risk. The bank balance was $598,666.52. Of the bank balance, $307,482.35 was covered by FDIC insurance, $251,130.07 was collateralized by pledged securities held under joint custody receipts by a third-party bank in the Organization’s name, and $40,054.10 was held in escrow by the Missouri Housing Development Commission.
4. RECEIVABLES, NET Grant and contracts receivable at August 31, 2016, consist of amounts due under the following grants and programs: Grants Receivable: Head Start $ 9,727.89 Early Head Start Expansion 142,043.10 Early Head Start – State 105,456.27 Head Start – USDA 2,884.15 CSBG 54,108.67 Weatherization 3,890.99 Utilicare 541.50 Kansas City Power & Light Co. 1,355.58 Kansas City Power & Light Co. GMOC 4,557.13 Weatherization - LIHEAP 37,652.76 Missouri Works 63,782.42 Supportive Services for Veterans Families 72,939.10 Total Grants Receivable 498,939.56 Accounts Receivable: Other Miscellaneous 6,134.42 Total Accounts Receivable 6,134.42
Net Receivables $ 505,073.98 All receivables at August 31, 2016, are considered collectible. Accordingly, the allowance for uncollectibility is zero.
5. INVENTORY Inventory consists of the following at August 31, 2016: Weatherization Materials $ 8,907.95 Weatherization Work In Progress 6,413.77 Total Inventory $ 15,321.72
- 11 -
6. CAPITAL ASSETS, NET Following are the changes in capital assets for the year ended August 31, 2016:
Balance Balance8/31/2015 Additions Retirements Transfers 8/31/2016
Capital Assets not being depreciated Land 174,983.00$ -$ -$ -$ 174,983.00$ Work in Progress 248,318.71 786,927.76 - (1,035,246.47) - Total Capital Assets not being deprec 423,301.71 786,927.76 - (1,035,246.47) 174,983.00 Other Capital Assets Buildings and Improvements 3,811,580.41 175,520.00 - 1,035,246.47 5,022,346.88 Equipment 89,923.84 8,233.09 - - 98,156.93 Vehicles 361,392.00 72,802.44 (11,475.00) - 422,719.44 Total Other Capital Assets 4,262,896.25 256,555.53 (11,475.00) 1,035,246.47 5,543,223.25 Accumulated Depreciation Buildings and Improvements (1,409,143.61) (160,982.41) - - (1,570,126.02) Equipment (80,856.39) (8,437.98) - - (89,294.37) Vehicles (319,354.53) (18,065.62) 11,475.00 - (325,945.15) Total Accumulated Depreciation (1,809,354.53) (187,486.01) 11,475.00 - (1,985,365.54) Capital Assets Summary Net Land, Buildings, and Improvem 2,825,738.51 801,465.35 - - 3,627,203.86 Net Equipment and Vehicles 51,104.92 54,531.93 - - 105,636.85 Total Net Capital Assets 2,876,843.43$ 855,997.28$ -$ -$ 3,732,840.71$
7. REFUNDABLE GRANT ADVANCES Refundable grant advances at August 31, 2016, consist of grant funds received in advance of expenditures in the following programs: MO Gas Energy Program $ 24,980.04 LIHEAP 143,684.67 Shelter Plus Care 5,095.62 $ 173,760.33
8. NOTES PAYABLE
The Organization signed an agreement dated July 26, 2010, with UMB Bank, Warrensburg, Missouri, to refinance the Richmond facility construction loan which requires 240 monthly payments of $1,930.02, payable through July 26, 2030, including interest at 5.75%. This note is secured with the building constructed. The balance on this note at August 31, 2016, is $217,429.94. The Organization signed an agreement dated May 30, 2012, with UMB Bank, Warrensburg, Missouri, to refinance the Warrensburg facility construction loan which requires 180 monthly payments of $1,396.47, payable through May 30, 2027, including interest at 5.50%. This note is secured with the building constructed. The balance on this note at August 31, 2016, is $135,261.25. The Organization signed an agreement dated October 24, 2006, with USDA Rural Development, to purchase and renovate a building in Marshall, Missouri, to be used as Head Start classrooms. The note is payable annually with 4.375% interest, payable through October 24, 2026. The promissory note is secured by the building. The balance on the note at August 31, 2016, is $170,877.51.
- 12 -
8. NOTES PAYABLE (Continued)
The following is a summary of changes in notes payable for the year ended August 31, 2016: Principal Principal Principal August 31, Received August 31, Interest
Obligations: 2015 (Paid) 2016 Paid Richmond Facility $ 227,555.66 $ (10,125.72) $ 217,429.94 $ 13,034.52 Marshall HS – USDA 1 183,388.28 (12,510.77) 170,877.51 8,023.23 Warrensburg Refinance 144,183.93 (8,922.68) 135,261.25 7,834.96
$ 555,127.87 $ (31,559.17) $ 523,568.70 $ 28,892.71 The schedule of maturities of notes payable is as follows: Year Ending August 31: Amount
2017 $ 33,469.90 2018 35,228.99
2019 37,082.26 2020 39,018.91 2021 41,090.99 2022-2026 237,066.83
2027-2030 100,610.82 Total $ 523,568.70
9. LINE OF CREDIT
The Organization has obtained a line of credit with Community Bank of Marshall, Marshall, Missouri for rehab expenses. The note is due August 30, 2016, including interest of 3.0%. The balance on the note at August 31, 2016 is $0.00 and interest paid during the fiscal year ended August 31, 2016 was $491.45. The Organization has obtained a line of credit with Community Bank of Marshall, Marshall, Missouri for operations. The note is due February 1, 2016, including interest of 3.0%. The balance on the note at August 31, 2016 is $0.00 and interest paid during the fiscal year ended August 31, 2016 was $2,096.86. The Organization has obtained a line of credit with Community Bank of Marshall, Marshall, Missouri for operations. The note is due September 30, 2022, including interest of 3.0%. The balance on the note at August 31, 2016 is $71,122.98 and interest paid during the fiscal year ended August 31, 2016 was $2,337.31.
10. OPERATING LEASES
As of August 31, 2016, the Organization has entered into a number of operating leases for various office equipment and space. Total payments for the year ended August 31, 2016, were $112,720.05. Under the current lease agreements, the future minimum lease rentals are as follows:
2017 $ 83,761.60 2018 58,989.60 2019 41,254.38 2020 28,029.72 2021 16,977.13
- 13 -
11. COMPENSATED ABSENCES
Employees earn annual leave based upon the number of years of service and hours worked. Upon initial eligibility ½ hour for every 20 hours paid. After 1 year service ¾ hours for every 20 hours paid. After 3 years service 1 hour for every 20 hours paid. After 5 years service 1 ¼ hours for every 20 hours paid. After 7 years service 1 ½ hours for every 20 hours paid. After 10 years service 1 ¾ hours for every 20 hours paid. After 15 years service 2 hours for every 20 hours paid. After 20 years service 2 ¼ hours for every 20 hours paid. After 30 years service 2 ½ hours for every 20 hours paid. Maximum accumulation of annual leave is 100 hours and employees are not allowed to carryover more than 40 hours to any new fiscal year. Employees earn 2 hours of sick leave per 20 hours paid. Employees may accumulate up to 480 hours of sick leave. Accumulated sick leave is not paid to terminated employees. The Organization determines a liability for compensated absences when the following conditions are met:
1. The Organization’s obligation relating to employees’ rights to receive compensation for future absences is attributable to employee services already rendered;
2. The obligation relates to rights that vest or accumulate; 3. Payment of the compensation is probable; and 4. The amount can be reasonably estimated and is material to the financial
statements. In accordance with the above criteria, the Organization has accrued a liability for vacation pay which has been earned, but not taken, by Organization employees; however, the Organization has not accrued a liability for sick leave earned, but not taken, by Organization employees, in accordance with guidance provided by FASB ASC 710-10-25-7, the amounts cannot be reasonably estimated at this time.
12. EMPLOYEE BENEFIT PLANS
The Organization participates in a 403(b) plan available for its employees. An employee is eligible upon hire. The Agency matches 50% of an eligible employee’s contribution to their account up to a maximum 4% to 5.5% of eligible contributions based on total years of service. Total contributions made by the Organization into the plan on behalf of the employees for the year ended August 31, 2016 was $79,530.22.
13. TEMPORARILY RESTRICTED NET ASSETS Temporarily Restricted Net Assets consist of donations received and are restricted to use and
are presented by program as follows: HUD – Housing Grant Payments $ 152,143.65 Head Start Donations 9,829.70 SSVF Donations 1,265.58 CSBG Donations 7,758.73 Missouri American Water Donations 743.60 AWARE Program Donations 2,490.68
- 14 -
13. TEMPORARILY RESTRICTED NET ASSETS (Continued) Help Now Donations by Restricted by County $ 2,027.34 School Supplies Donations Restricted by County 2,802.95 Local Direct Services Donations 990.37 Experimental Low Income Program 3,330.26 Helping Hands 3,327.23 Empire Gas Company 4,101.79 Empire-Project Help 14,144.63 New Directions Donations Restricted by County 100.25 Johnson County Activity Fund 1,978.54 Saline County Nourshin Neighbors 944.83 Lexington Ministerial Alliance 3,165.19 Lafayette County Health Donations 1,750.60 HEAT 581.47 Sunshine Estates Net Book Value (Restrictions Expire July 10, 2027) 828,531.82 Dreamer’s Estates Net Book Value (Restrictions Expire October 1, 2029) 537,401.90 Total Temporarily Restricted Net Assets $ 1,579,411.11
14. IN-KIND CONTRIBUTIONS
Under the grant agreements, the Organization (grantee) receives a percentage of total estimated project funds from the Federal government. The balance of the project funds is contributed to the Organization from non-Federal sources in the form of “in-kind” contributions of services or property from the Organization, delegated agencies, the community, or non-Federal governmental organizations. The services and goods donated are valued according to the grant guidelines. In-kind revenues and in-kind expenses that are allowable under generally accepted accounting principles (GAAP) have been recognized in the financial statements.
Head Start Non-professional Volunteers $ 1,114,153.21 07CH7083-02 Professional Volunteers 4,200.46 Space 1,630.90
Travel 11,867.72 Supplies 25,822.76 Total Program In-Kind 1,157,675.05 Non-GAAP (1,114,153.21)
Total In-Kind $ 43,521.84 Early Head Start Non-professional Volunteers $ 14,936.09
07HP0006-01 Space 32.46 Travel 59.49 Supplies 14,225.50 Total Program In-Kind 29,253.54 Non-GAAP (14,936.09)
Total In-Kind $ 14,317.45
- 15 -
15. REAL ESTATE JOINT VENTURES Brunswick Associated I, L.P., a limited partnership, owns and operates a twenty unit
affordable housing development project in Brunswick Missouri. The Organization is a general partner. The limited partners have a 99% ownership interest. The Organization has a 1.0% interest in the limited partnership. The Organization’s capital contribution was $100. Federal and state grants and tax credits, permanent loan financing, and the capital contributions of the limited partners financed a significant portion of the project’s total cost.
Deer Creek Apartments, L.P., a limited partnership, owns and operates a seventy two unit affordable housing development project in Marshall, Missouri. The Organization is a general partner. The limited partners have a 99.995% ownership interest. The Organization has a .0051% interest in the limited partnership. The Organization’s capital contribution was $100. Federal and state grants and tax credits, permanent loan financing, and the capital contributions of the limited partners financed a significant portion of the project’s total cost.
Mallory Place, L.P., a limited partnership, owns and operates a thirty two unit affordable
housing development project in Marshall, Missouri. The Organization is a general partner. The limited partners have a 99.95% ownership interest. The Organization has a .051% interest in the limited partnership. The Organization’s capital contribution was $100. Federal and state grants and tax credits, permanent loan financing, and the capital contributions of the limited partners financed a significant portion of the project’s total cost.
Marshall Associates I, L.P., a limited partnership, owns and operates a forty eight unit
affordable housing development project in Marshall, Missouri referred to as Valley Southwest Apartments. The Organization’s affiliated organization MVHR is a general partner. The limited partners have a 99.95% ownership interest. MVHR has a .051% interest in the limited partnership. The Organization’s capital contribution was $100. Federal and state grants and tax credits, permanent loan financing, and the capital contributions of the limited partners financed a significant portion of the project’s total cost.
Huntington Heights, L.P., a limited partnership, owns and operates a twelve unit affordable
housing development project in Knob Noster, Missouri referred to as Huntington Heights. The Organization’s affiliated organization MVHR is a general partner. The limited partners have a 99.95% ownership interest. The MVHR has a .051% interest in the limited partnership. The Organization’s capital contribution was $100. Federal and state grants and tax credits, permanent loan financing, and the capital contributions of the limited partners financed a significant portion of the project’s total cost.
Olsen West Senior, L.P., a limited partnership, owns and operates a fifty two unit affordable housing development project in Sedalia, Missouri referred to as Olsen West Apartments. The Organization’s affiliated organization MVHR is a general partner. The limited partners have a 99.95% ownership interest. The MVHR has a .051% interest in the limited partnership. The Organization’s capital contribution was $100. Federal and state grants and tax credits, permanent loan financing, and the capital contributions of the limited partners financed a significant portion of the project’s total cost. The primary reason for admission of the Organization as a general partner in these real estate joint ventures is to qualify the projects for federal and state grants, tax credits, and permanent financing which are favorable to the development of the low income housing projects. While the Organization have an ownership interest in these real estate joint ventures, the financial nature of these interests are de minimis and are, therefore, not reported in the financial statements.
- 16 -
16. CONTINGENT LIABILITIES
Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time, although the Organization expects such amounts, if any, to be immaterial.
17. CONCENTRATION OF RISK
Most of the Organization’s revenues are in the form of grants from federal and state sources. The Organization’s ability to continue operations if the grant programs were lost or canceled is unknown.
18. SUBSEQUENT EVENTS
The Organization evaluated events and transactions occurring subsequent to August 31,
2016, through January 27, 2017, the date the financial statements were available to be issued. During this period, there were no subsequent events requiring recognition in the financial statements. Additionally, there were no nonrecognized subsequent events requiring disclosure.
SUPPLEMENTARY INFORMATION
Hea
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Pro
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Yea
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08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
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$ 7,8
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$ 7,1
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$ 159,9
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$ 14,0
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31.3
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Incr
ease
(D
ecre
ase)
in
Net
Ass
ets
-
-
-
-
-
-
-
-
-
-
Net
Ass
ets,
Beg
inn
ing
of t
he
Yea
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-
-
-
-
-
-
-
-
-
Net
Ass
ets,
En
d o
f Yea
r $
-
$ -
$ -
$
-
$ -
$ -
$ -
$ -
$ -
$ -
- 17 -
For
th
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ear
En
ded
Au
gust
31,
2016
MIS
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OM
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AG
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Mar
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Sch
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CS
BG
CS
BG
Pro
gram
Yea
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nd
08/31/2016
06/30/2016
06/30/2017
10/31/2015
09/30/2016
08/31/2016
03/31/2016
9/30/2016
09/30/2015
09/30/2016
Fu
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ion
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ly C
hildh
ood
Ear
ly C
hildh
ood
Mgt
& G
ener
alC
omm
un
ity
Ser
vice
s
Com
mu
nit
y
Ser
vice
sC
FD
A93.6
00
N/A
N/A
N/A
10.5
58
N/A
N/A
14.2
28
93.5
69
93.5
69
Rev
enu
es a
nd G
ain
s C
ontr
ibu
tion
s G
ran
t R
even
ue
- Fed
eral
$ 161,3
09.8
2
$ -
$ -
$ -
$ 254,6
33.5
4
$ -
$ -
$ 756,0
74.8
0
$ 64,1
57.2
1
$ 615,1
83.9
7
G
ran
t R
even
ue
- S
tate
-
5
09,1
19.2
9
1
05,4
56.2
7
8
4,6
24.2
9
-
-
-
-
-
-
L
ocal
-
-
-
-
-
1
,160.0
0
-
-
-
-
L
ocal
- N
on C
ash
2
9,2
53.5
4
-
-
-
-
-
-
-
-
-
O
ther
In
com
e -
-
-
-
-
5
,940.4
1
1
9,9
86.5
3
-
-
-
I
nte
rest
In
com
e -
-
-
-
-
-
-
-
-
-
I
ndir
ect
Cos
t -
-
-
-
-
-
-
-
-
-
Tot
al R
even
ues
an
d G
ain
s 1
90,5
63.3
6
5
09,1
19.2
9
1
05,4
56.2
7
8
4,6
24.2
9
2
54,6
33.5
4
7
,100.4
1
1
9,9
86.5
3
7
56,0
74.8
0
6
4,1
57.2
1
6
15,1
83.9
7
Exp
ense
s S
alar
y 4
4,8
23.6
6
9
0,5
74.5
1
2
4,0
80.5
2
-
3
8,2
91.2
6
-
8
,184.0
0
-
3
3,7
30.5
3
3
06,2
31.3
8
S
alar
y N
on-C
ash
1
4,9
36.0
9
-
-
-
-
-
-
-
-
-
F
rin
ge 1
1,7
10.4
0
3
2,2
96.2
9
7
,961.6
0
-
1
7,1
26.6
4
-
1
,421.8
6
-
7
,689.0
3
1
02,1
00.8
9
A
dve
rtis
ing/
Pu
blic
Rel
atio
ns
200.0
0
2
,962.1
8
683.9
6
-
-
-
9.0
0
3
,101.1
0
473.0
0
3
,699.9
9
B
oard
Exp
ense
-
-
-
-
-
-
-
-
-
-
B
uildin
g R
epai
r &
Mai
nte
nce
-
1
1,0
44.9
2
162.0
0
-
-
-
-
-
225.8
6
3
,694.9
8
B
uildin
g Im
pro
vem
ents
-
-
-
-
-
-
-
-
-
-
C
lien
t A
ssis
tan
ce -
837.5
0
64.0
4
-
1
92,3
99.2
4
-
-
-
142.7
9
3
,007.0
9
C
omm
un
icat
ion
s -
1
,777.0
5
565.9
8
-
-
-
-
-
1
,116.4
5
1
0,3
93.1
9
C
ompu
ter
Exp
ense
509.7
9
4
,285.1
2
598.9
6
-
-
-
-
-
1
,420.0
7
2
2,8
79.0
1
C
onst
ruct
ion
-
-
-
-
-
-
-
7
57,9
97.7
2
-
-
C
ontr
actu
al/C
onsu
ltan
t E
xpen
se -
293.0
0
-
-
-
-
-
2
0,2
05.0
8
-
3
,412.5
0
D
ay C
are
Pro
vider
s 8
3,2
35.0
8
3
06,3
51.8
0
6
4,9
86.7
4
-
-
-
-
-
-
-
D
epre
ciat
ion
Exp
ense
-
-
-
-
-
-
-
-
-
-
E
quip
men
t -
-
-
-
-
-
-
-
-
1
6,8
50.0
0
H
ousi
ng
Ass
ista
nce
Pay
men
ts -
-
-
-
-
-
-
-
-
-
I
ndir
ect
Cos
t 6
,953.6
9
1
5,1
13.1
2
3
,941.1
7
-
6
,816.4
0
-
1
,181.5
2
-
5
,180.2
8
5
0,1
39.2
0
I
nsu
ran
ce &
Tax
es -
2
,686.2
7
44.0
0
-
-
-
-
-
4
,562.7
0
164.0
0
I
nte
rest
Exp
ense
-
-
-
-
-
-
-
-
-
-
M
anag
emen
t Fee
s -
-
-
-
-
-
-
-
-
-
M
isce
llan
eou
s 1
3,0
00.0
0
-
-
-
-
-
-
-
-
-
P
osta
ge &
Pri
nti
ng
-
919.3
7
48.3
8
-
-
-
-
-
1
,910.3
2
1
4,8
67.5
8
S
pac
e C
ost
196.7
3
9
,794.8
5
957.3
5
-
-
-
-
-
4
,126.4
3
3
5,0
25.7
2
S
pac
e N
on-C
ash
32.4
6
-
-
-
-
-
-
-
-
-
S
taff D
evel
opm
ent
(825.7
2)
6
,831.3
6
425.0
0
-
-
-
-
-
-
2
,663.0
0
S
upplies
7
,359.3
1
2
0,5
84.8
9
644.2
9
8
4,6
24.2
9
-
3
,814.8
2
77.1
5
-
2
,241.6
2
1
4,1
25.5
0
S
upplies
Non
-Cas
h 1
4,2
25.5
0
-
-
-
-
-
-
-
-
-
T
ran
sfer
s -
-
-
-
-
-
-
(3
8,9
62.6
1)
-
-
T
rave
l (5
,853.1
2)
2
,767.0
6
292.2
8
-
-
-
-
-
1
,338.1
3
2
5,9
29.9
4
T
rave
l N
on-C
ash
59.4
9
-
-
-
-
-
-
-
-
-
Tot
al E
xpen
ses
1
90,5
63.3
6
5
09,1
19.2
9
1
05,4
56.2
7
8
4,6
24.2
9
2
54,6
33.5
4
3
,814.8
2
1
0,8
73.5
3
7
42,3
41.2
9
6
4,1
57.2
1
6
15,1
83.9
7
Incr
ease
(D
ecre
ase)
in
Net
Ass
ets
-
-
-
-
-
3
,285.5
9
9
,113.0
0
1
3,7
33.5
1
-
-
Net
Ass
ets,
Beg
inn
ing
of t
he
Yea
r -
-
-
-
-
6
,544.1
1
-
(1
3,7
33.5
1)
1
88,1
05.7
0
-
Net
Ass
ets,
En
d o
f Yea
r $
-
$ -
$ -
$ -
$ -
$ 9,8
29.7
0
$ 9,1
13.0
0
$ -
$ 188,1
05.7
0
$ -
- 18 -
MIS
SO
UR
I V
ALLE
Y C
OM
MU
NIT
Y A
CT
ION
AG
EN
CY
Mar
shal
l, M
isso
uri
Com
bin
ing
Sch
edu
le o
f A
ctiv
itie
s
For
th
e Y
ear
En
ded
Au
gust
31,
2016
SA
Co
New
D
irec
tion
s G
ran
tC
omm
un
ity
Ser
vice
D
onat
ion
sW
eath
eriz
atio
nW
eath
eriz
atio
nW
eath
eriz
atio
n-
LIH
EA
PW
eath
eriz
atio
n-
LIH
EA
PK
CP&
L G
MO
CK
CP&
L G
MO
CM
O G
as E
ner
gy
Pro
gram
Kan
sas
Cit
y Pow
er
& L
igh
t C
o.
Pro
gram
Yea
r E
nd
08/31/2016
08/31/2016
06/30/2016
06/30/2017
09/30/2015
09/30/2016
12/31/2015
12/31/2016
08/31/2016
12/31/2015
Fu
nct
ion
Com
mu
nit
y
Ser
vice
s
Com
mu
nit
y
Ser
vice
sW
eath
eriz
atio
nW
eath
eriz
atio
nW
eath
eriz
atio
nW
eath
eriz
atio
nW
eath
eriz
atio
nW
eath
eriz
atio
nW
eath
eriz
atio
nW
eath
eriz
atio
n
CFD
AN
/A
N/A
81.0
42
81.0
42
93.5
68
93.5
68
N/A
N/A
N/A
N/A
Rev
enu
es a
nd G
ain
s C
ontr
ibu
tion
s G
ran
t R
even
ue
- Fed
eral
$ -
$ -
$ 107,1
11.7
4
$ 4,2
21.9
9
$ 6
21.5
1
$ 221,6
38.7
6
$ -
$ -
$ -
$ -
G
ran
t R
even
ue
- S
tate
-
-
-
-
-
-
3
2,7
60.3
0
2
0,2
93.8
6
4
,665.7
0
7
,345.0
1
L
ocal
-
-
-
-
-
-
-
-
-
-
L
ocal
- N
on C
ash
-
-
-
-
-
-
-
-
-
-
O
ther
In
com
e -
-
607.7
7
-
-
1
,178.3
7
593.0
0
211.0
0
-
-
I
nte
rest
In
com
e -
-
-
-
-
-
-
-
-
-
I
ndir
ect
Cos
t -
-
-
-
-
-
-
-
-
-
Tot
al R
even
ues
an
d G
ain
s -
-
1
07,7
19.5
1
4
,221.9
9
621.5
1
2
22,8
17.1
3
3
3,3
53.3
0
2
0,5
04.8
6
4
,665.7
0
7
,345.0
1
Exp
ense
s S
alar
y -
-
5
1,0
30.6
0
643.9
1
259.9
0
9
9,0
19.7
5
5
,848.3
7
3
,794.4
1
517.9
0
1
,027.4
9
S
alar
y N
on-C
ash
-
-
-
-
-
-
-
-
-
-
F
rin
ge -
-
1
6,3
34.3
3
212.7
2
128.0
2
3
7,1
46.5
3
2
,880.5
3
1
,868.8
8
255.0
9
506.0
7
A
dve
rtis
ing/
Pu
blic
Rel
atio
ns
-
-
1
,306.3
1
62.2
7
-
1
,034.2
0
-
-
-
-
B
oard
Exp
ense
-
-
-
-
-
-
-
-
-
-
B
uildin
g R
epai
r &
Mai
nte
nce
-
-
3
,146.7
3
38.6
5
-
3
,394.6
2
1
,028.2
7
424.5
1
228.1
2
-
B
uildin
g Im
pro
vem
ents
-
-
-
-
-
-
-
-
C
lien
t A
ssis
tan
ce -
592.9
6
1
0,7
37.7
2
254.8
6
175.8
5
4
0,1
07.8
3
2
0,3
14.4
8
1
1,8
56.0
4
3
,278.5
0
4
,905.8
2
C
omm
un
icat
ion
s -
-
586.0
4
-
-
2
,009.8
8
188.2
1
103.7
2
-
-
C
ompu
ter
Exp
ense
-
-
2
,592.9
3
-
-
3
,583.3
8
94.1
6
95.9
3
-
98.1
6
C
onst
ruct
ion
-
-
-
-
-
-
-
-
-
-
C
ontr
actu
al/C
onsu
ltan
t E
xpen
se -
-
-
-
-
-
-
-
-
-
D
ay C
are
Pro
vider
s -
-
-
-
-
-
-
-
-
-
D
epre
ciat
ion
Exp
ense
-
-
-
-
-
-
-
-
-
-
E
quip
men
t -
-
-
-
-
-
-
-
H
ousi
ng
Ass
ista
nce
Pay
men
ts -
-
-
-
-
-
-
-
-
-
I
ndir
ect
Cos
t -
-
8
,281.1
7
110.0
8
47.7
1
1
6,7
48.4
6
1
,073.6
5
696.5
9
95.0
8
188.6
3
I
nsu
ran
ce &
Tax
es -
-
4
,278.6
4
1
,987.6
6
-
-
-
-
-
-
I
nte
rest
Exp
ense
-
-
-
-
-
-
-
-
-
-
M
anag
emen
t Fee
s -
-
-
-
-
-
-
-
-
-
M
isce
llan
eou
s -
-
-
-
-
570.0
0
-
-
-
-
P
osta
ge &
Pri
nti
ng
-
-
1
,308.1
2
-
-
2
,159.6
2
497.9
5
145.3
7
-
219.6
5
S
pac
e C
ost
-
-
1
,342.0
3
464.2
4
-
4
,790.3
8
547.6
9
371.0
4
95.2
7
238.5
6
S
pac
e N
on-C
ash
-
-
-
-
-
-
-
-
-
-
S
taff D
evel
opm
ent
-
-
5
,372.7
3
447.4
2
-
6
,246.7
1
-
-
-
-
S
upplies
-
441.3
1
762.2
8
-
10.0
3
2
,548.7
1
338.9
5
497.5
3
118.2
9
100.0
0
S
upplies
Non
-Cas
h -
-
-
-
-
-
-
-
-
-
T
ran
sfer
s 1
,152.4
4
-
(0.1
8)
0.1
8
-
-
-
-
-
0.0
1
T
rave
l 338.5
8
-
640.0
6
-
-
3
,457.0
6
541.0
4
650.8
4
77.4
5
60.6
2
T
rave
l N
on-C
ash
-
-
-
-
-
-
-
-
-
-
Tot
al E
xpen
ses
1
,491.0
2
1
,034.2
7
1
07,7
19.5
1
4
,221.9
9
621.5
1
2
22,8
17.1
3
3
3,3
53.3
0
2
0,5
04.8
6
4
,665.7
0
7
,345.0
1
Incr
ease
(D
ecre
ase)
in
Net
Ass
ets
(1
,491.0
2)
(1
,034.2
7)
-
-
-
-
-
-
-
-
Net
Ass
ets,
Beg
inn
ing
of t
he
Yea
r 1
,491.0
2
8
,793.0
0
-
-
-
-
-
-
7
2,2
44.3
9
-
Net
Ass
ets,
En
d o
f Yea
r $
-
$ 7,7
58.7
3
$ -
$ -
$ -
$ -
$ -
$ -
$ 72,2
44.3
9
$ -
- 19 -
MIS
SO
UR
I V
ALLE
Y C
OM
MU
NIT
Y A
CT
ION
AG
EN
CY
Mar
shal
l, M
isso
uri
Com
bin
ing
Sch
edu
le o
f A
ctiv
itie
s
For
th
e Y
ear
En
ded
Au
gust
31,
2016
Kan
sas
Cit
y Pow
er
& L
igh
t C
o.E
mpir
e G
as
Com
pan
yE
mpir
e G
as
Com
pan
yE
LIP
Uti
lica
reU
tilica
reM
isso
uri
Wor
ks
Mis
sou
ri W
orks
Mis
sou
ri W
orks
- In
cen
tive
Mon
LIH
EA
P
Pro
gram
Yea
r E
nd
12/31/2016
03/31/2016
03/31/2017
03/31/2016
1/31/2016
1/31/2017
09/30/2015
09/30/2016
09/30/2016
09/30/2015
Fu
nct
ion
Wea
ther
izat
ion
Wea
ther
izat
ion
Wea
ther
izat
ion
Wea
ther
izat
ion
Wea
ther
izat
ion
Wea
ther
izat
ion
Em
plo
ymen
tE
mplo
ymen
tE
mplo
ymen
tE
mer
gen
cy
CFD
AN
/A
N/A
N/A
N/A
N/A
N/A
93.5
58
93.5
58
93.5
58
93.5
68
Rev
enu
es a
nd G
ain
s C
ontr
ibu
tion
s G
ran
t R
even
ue
- Fed
eral
$ -
$ -
$ -
$ -
$ -
$ -
$ 58,8
20.3
8
$ 539,9
69.6
9
$ 6,8
15.0
0
$ 8,4
51.5
1
G
ran
t R
even
ue
- S
tate
1
0,2
55.8
1
1
1,3
18.3
5
1
0,7
04.6
3
-
1
3,0
44.0
0
541.5
0
-
-
-
-
L
ocal
-
-
-
-
-
-
-
-
-
-
L
ocal
- N
on C
ash
-
-
-
-
-
-
-
-
-
-
O
ther
In
com
e 214.0
0
-
-
-
-
-
-
-
-
-
I
nte
rest
In
com
e -
-
-
-
-
-
-
-
-
I
ndir
ect
Cos
t -
-
-
-
-
-
-
-
-
-
Tot
al R
even
ues
an
d G
ain
s 1
0,4
69.8
1
1
1,3
18.3
5
1
0,7
04.6
3
-
1
3,0
44.0
0
541.5
0
5
8,8
20.3
8
5
39,9
69.6
9
6
,815.0
0
8
,451.5
1
Exp
ense
s S
alar
y 1
,318.7
6
2
,133.9
4
1
,766.9
3
-
3
,011.5
5
-
3
2,8
56.4
5
3
03,1
90.0
0
-
4
,786.6
8
S
alar
y N
on-C
ash
-
-
-
-
-
-
-
-
-
-
F
rin
ge 649.5
3
1
,051.0
6
870.2
8
-
1
,483.3
0
-
6
,632.7
6
8
2,0
00.1
2
-
900.6
0
A
dve
rtis
ing/
Pu
blic
Rel
atio
ns
-
-
-
-
-
-
360.2
5
1
,544.0
2
-
-
B
oard
Exp
ense
-
-
-
-
-
-
-
-
-
-
B
uildin
g R
epai
r &
Mai
nte
nce
189.3
8
439.8
7
64.5
1
-
-
-
219.3
9
3
,660.4
4
-
17.2
8
B
uildin
g Im
pro
vem
ents
-
-
-
-
-
-
-
C
lien
t A
ssis
tan
ce 7
,139.9
6
5
,444.5
3
4
,056.6
6
-
5
,964.1
2
-
1
,973.7
5
1
2,4
19.3
2
5
,493.2
2
745.0
0
C
omm
un
icat
ion
s -
-
26.5
6
-
152.0
3
-
1
,025.6
1
7
,776.7
7
-
45.0
5
C
ompu
ter
Exp
ense
404.4
8
-
-
-
-
-
1
,497.8
3
2
0,8
83.6
7
-
253.7
8
C
onst
ruct
ion
-
-
-
-
-
-
-
-
-
-
C
ontr
actu
al/C
onsu
ltan
t E
xpen
se -
-
-
-
-
-
-
-
-
-
D
ay C
are
Pro
vider
s -
-
-
-
-
-
-
-
-
-
D
epre
ciat
ion
Exp
ense
-
-
-
-
-
-
-
-
-
-
E
quip
men
t -
-
-
-
-
-
-
H
ousi
ng
Ass
ista
nce
Pay
men
ts -
-
-
-
-
-
-
-
-
-
I
ndir
ect
Cos
t 242.1
0
391.7
6
324.3
7
-
552.8
7
-
4
,269.8
8
4
7,4
64.8
2
-
702.0
6
I
nsu
ran
ce &
Tax
es -
-
-
-
-
-
2
,290.4
7
-
-
269.7
4
I
nte
rest
Exp
ense
-
-
-
-
-
-
-
-
-
-
M
anag
emen
t Fee
s -
-
-
-
-
-
-
-
-
-
M
isce
llan
eou
s -
-
-
-
-
-
-
-
-
-
P
osta
ge &
Pri
nti
ng
-
107.0
7
73.8
7
-
-
-
1
,637.8
7
4
,606.2
3
-
554.3
8
S
pac
e C
ost
272.9
3
-
408.1
6
-
486.2
1
-
4
,163.7
7
3
1,4
09.8
9
-
167.3
1
S
pac
e N
on-C
ash
-
-
-
-
-
-
-
-
-
-
S
taff D
evel
opm
ent
-
-
-
-
652.0
0
541.5
0
-
3
,492.7
3
-
-
S
upplies
70.9
8
373.8
0
127.5
7
-
112.8
9
-
676.8
7
2
,994.7
5
40.3
3
5.1
5
S
upplies
Non
-Cas
h -
-
-
-
-
-
-
-
-
-
T
ran
sfer
s (0.0
1)
1
,255.8
5
(1
,255.8
5)
-
-
-
-
-
-
4.4
8
T
rave
l 181.7
0
120.4
7
139.7
8
-
629.0
3
-
1
,215.4
8
1
8,5
26.9
3
-
-
T
rave
l N
on-C
ash
-
-
-
-
-
-
-
-
-
-
Tot
al E
xpen
ses
1
0,4
69.8
1
1
1,3
18.3
5
6
,602.8
4
-
1
3,0
44.0
0
541.5
0
5
8,8
20.3
8
5
39,9
69.6
9
5
,533.5
5
8
,451.5
1
Incr
ease
(D
ecre
ase)
in
Net
Ass
ets
-
-
4
,101.7
9
-
-
-
-
-
1
,281.4
5
-
Net
Ass
ets,
Beg
inn
ing
of t
he
Yea
r -
-
-
3
,330.2
6
-
-
-
-
3
,025.6
7
-
Net
Ass
ets,
En
d o
f Yea
r $
-
$ -
$ 4,1
01.7
9
$ 3,3
30.2
6
$ -
$ -
$ -
$ -
$ 4,3
07.1
2
$ -
- 20 -
For
th
e Y
ear
En
ded
Au
gust
31,
2016
MIS
SO
UR
I V
ALLE
Y C
OM
MU
NIT
Y A
CT
ION
AG
EN
CY
Mar
shal
l, M
isso
uri
Com
bin
ing
Sch
edu
le o
f A
ctiv
itie
s
LIH
EA
PE
cip -
Uti
lica
reLoc
al D
irec
t S
ervi
ceJoh
nso
n C
oun
ty
Act
ivit
y F
un
dLaf
ayet
te C
oun
ty
New
Dir
ecti
onC
arro
ll C
oun
ty
Sch
ool S
upplies
Ch
arit
on C
oun
ty
Sch
ool S
upplies
Laf
ayet
te C
oun
ty
Sch
ool S
upplies
Ray
Cou
nty
Sch
ool
Su
pplies
Sal
ine
Cou
nty
S
choo
l S
upplies
Pro
gram
Yea
r E
nd
09/30/2016
09/30/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
Fu
nct
ion
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
CFD
A93.5
68
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Rev
enu
es a
nd G
ain
s C
ontr
ibu
tion
s G
ran
t R
even
ue
- Fed
eral
$ 821,1
54.3
3
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
G
ran
t R
even
ue
- S
tate
-
1
13,3
15.0
0
-
-
-
-
-
-
-
-
L
ocal
-
-
60.0
0
2
,159.0
0
-
775.0
0
1
,126.0
0
2
,400.0
0
250.0
0
-
L
ocal
- N
on C
ash
-
-
-
-
-
-
-
-
-
-
O
ther
In
com
e -
-
-
-
-
-
-
-
-
-
I
nte
rest
In
com
e -
-
-
-
-
-
-
-
-
-
I
ndir
ect
Cos
t -
-
-
-
-
-
-
-
-
-
Tot
al R
even
ues
an
d G
ain
s 8
21,1
54.3
3
1
13,3
15.0
0
60.0
0
2
,159.0
0
-
775.0
0
1
,126.0
0
2
,400.0
0
250.0
0
-
E
xpen
ses
S
alar
y 9
4,0
20.0
8
8
,398.5
2
-
-
-
-
-
-
-
-
S
alar
y N
on-C
ash
-
-
-
-
-
-
-
-
-
-
F
rin
ge 2
8,5
95.1
9
1
,692.3
1
-
-
-
-
-
-
-
-
A
dve
rtis
ing/
Pu
blic
Rel
atio
ns
421.3
8
-
187.5
0
-
-
-
-
-
-
-
B
oard
Exp
ense
-
-
-
-
-
-
-
-
-
-
B
uildin
g R
epai
r &
Mai
nte
nce
250.6
5
-
-
-
-
-
-
-
-
-
B
uildin
g Im
pro
vem
ents
-
-
-
C
lien
t A
ssis
tan
ce 6
64,4
38.0
0
1
01,9
83.0
0
-
5
,224.7
8
236.0
0
813.8
6
1
,126.0
6
3
,229.2
6
322.0
0
522.7
6
C
omm
un
icat
ion
s 1
,414.9
5
-
-
-
-
-
-
-
-
-
C
ompu
ter
Exp
ense
3
,461.0
5
-
-
-
-
-
-
-
-
-
C
onst
ruct
ion
-
-
-
-
-
-
-
-
-
-
C
ontr
actu
al/C
onsu
ltan
t E
xpen
se -
-
-
-
-
-
-
-
-
-
D
ay C
are
Pro
vider
s -
-
-
-
-
-
-
-
-
-
D
epre
ciat
ion
Exp
ense
-
-
-
-
-
-
-
-
-
-
E
quip
men
t -
-
-
H
ousi
ng
Ass
ista
nce
Pay
men
ts -
-
-
-
-
-
-
-
-
-
I
ndir
ect
Cos
t 1
5,0
79.1
5
1
,241.1
7
-
-
-
-
-
-
-
-
I
nsu
ran
ce &
Tax
es -
-
-
-
-
-
-
-
-
-
I
nte
rest
Exp
ense
-
-
-
-
-
-
-
-
-
-
M
anag
emen
t Fee
s -
-
-
-
-
-
-
-
-
-
M
isce
llan
eou
s -
-
-
-
-
-
-
-
-
-
P
osta
ge &
Pri
nti
ng
8
,744.6
1
-
33.6
8
-
-
-
-
-
-
-
S
pac
e C
ost
2
,970.9
9
-
-
-
-
-
-
-
-
-
S
pac
e N
on-C
ash
-
-
-
-
-
-
-
-
-
-
S
taff D
evel
opm
ent
595.0
0
-
-
-
-
-
-
-
-
-
S
upplies
722.0
4
-
-
-
-
-
-
-
-
-
S
upplies
Non
-Cas
h -
-
-
-
-
-
-
-
-
-
T
ran
sfer
s (4.4
8)
-
-
-
-
-
-
-
-
-
T
rave
l 445.7
2
-
-
-
-
-
-
-
-
-
T
rave
l N
on-C
ash
-
-
-
-
-
-
-
-
-
-
Tot
al E
xpen
ses
8
21,1
54.3
3
1
13,3
15.0
0
221.1
8
5
,224.7
8
236.0
0
813.8
6
1
,126.0
6
3
,229.2
6
322.0
0
522.7
6
Incr
ease
(D
ecre
ase)
in
Net
Ass
ets
-
-
(161.1
8)
(3
,065.7
8)
(236.0
0)
(38.8
6)
(0.0
6)
(829.2
6)
(72.0
0)
(522.7
6)
Net
Ass
ets,
Beg
inn
ing
of t
he
Yea
r -
-
1
,151.5
5
5
,044.3
2
336.2
5
1
,256.1
3
707.1
1
1
,059.0
2
720.8
7
522.7
6
Net
Ass
ets,
En
d o
f Yea
r $
-
$ -
$ 9
90.3
7
$ 1,9
78.5
4
$ 1
00.2
5
$ 1,2
17.2
7
$ 7
07.0
5
$ 2
29.7
6
$ 6
48.8
7
$ -
MIS
SO
UR
I V
ALLE
Y C
OM
MU
NIT
Y A
CT
ION
AG
EN
CY
- 21 -
Com
bin
ing
Sch
edu
le o
f A
ctiv
itie
s
For
th
e Y
ear
En
ded
Au
gust
31,
2016
Mar
shal
l, M
isso
uri
HE
AT
Em
pir
e -
Pro
ject
H
elp
Car
roll C
oun
ty
Hel
pin
g H
ands
Ch
arit
on C
oun
ty
Hel
p N
owJoh
nso
n C
oun
ty
Hel
p N
owLaf
ayet
te C
oun
ty
Hel
p N
owPet
tis
Cou
nty
Hel
p
Now
Ray
Cou
nty
Hel
p
Now
Mis
sou
ri A
mer
ican
W
ater
Mac
on
Ele
cric
Coo
per
ativ
e
Pro
gram
Yea
r E
nd
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
Fu
nct
ion
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
CFD
AN
/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Rev
enu
es a
nd G
ain
s C
ontr
ibu
tion
s G
ran
t R
even
ue
- Fed
eral
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
G
ran
t R
even
ue
- S
tate
-
-
-
-
-
-
-
-
-
-
L
ocal
1
2,8
14.0
0
21.0
0
935.3
3
-
2
,505.6
9
272.5
0
113.0
2
72.9
6
3
,000.0
0
-
L
ocal
- N
on C
ash
-
-
-
-
-
-
-
-
-
-
O
ther
In
com
e -
-
70.0
0
-
50.0
0
50.0
0
60.0
0
-
-
-
I
nte
rest
In
com
e -
-
-
-
-
-
-
-
-
-
I
ndir
ect
Cos
t -
-
-
-
-
-
-
-
-
-
Tot
al R
even
ues
an
d G
ain
s 1
2,8
14.0
0
21.0
0
1
,005.3
3
-
2
,555.6
9
322.5
0
173.0
2
72.9
6
3
,000.0
0
-
E
xpen
ses
S
alar
y -
-
-
-
-
-
-
-
-
-
S
alar
y N
on-C
ash
-
-
-
-
-
-
-
-
-
-
F
rin
ge -
-
-
-
-
-
-
-
-
-
A
dve
rtis
ing/
Pu
blic
Rel
atio
ns
-
-
-
-
-
-
-
-
-
-
B
oard
Exp
ense
-
-
-
-
-
-
-
-
-
-
B
uildin
g R
epai
r &
Mai
nte
nce
-
-
-
-
-
-
-
-
-
-
B
uildin
g Im
pro
vem
ents
C
lien
t A
ssis
tan
ce 1
2,4
54.1
5
-
248.7
8
-
5
,222.5
9
-
226.7
8
-
3
,030.4
6
80.0
0
C
omm
un
icat
ion
s -
-
-
-
-
-
-
-
-
-
C
ompu
ter
Exp
ense
-
-
-
-
-
-
-
-
-
-
C
onst
ruct
ion
-
-
-
-
-
-
-
-
-
-
C
ontr
actu
al/C
onsu
ltan
t E
xpen
se -
-
-
-
-
-
-
-
-
-
D
ay C
are
Pro
vider
s -
-
-
-
-
-
-
-
-
-
D
epre
ciat
ion
Exp
ense
-
-
-
-
-
-
-
-
-
-
E
quip
men
t H
ousi
ng
Ass
ista
nce
Pay
men
ts -
-
-
-
-
-
-
-
-
-
I
ndir
ect
Cos
t -
-
-
-
-
-
-
-
-
-
I
nsu
ran
ce &
Tax
es -
-
-
-
-
-
-
-
-
-
I
nte
rest
Exp
ense
-
-
-
-
-
-
-
-
-
-
M
anag
emen
t Fee
s -
-
-
-
-
-
-
-
-
-
M
isce
llan
eou
s -
-
-
-
-
-
-
-
-
-
P
osta
ge &
Pri
nti
ng
-
-
-
-
-
-
-
-
-
-
S
pac
e C
ost
-
-
-
-
-
-
-
-
-
-
S
pac
e N
on-C
ash
-
-
-
-
-
-
-
-
-
-
S
taff D
evel
opm
ent
-
-
-
-
-
-
-
-
-
-
S
upplies
-
-
-
-
-
-
-
-
-
-
S
upplies
Non
-Cas
h -
-
-
-
-
-
-
-
-
-
T
ran
sfer
s -
-
-
-
-
-
-
-
-
-
T
rave
l -
-
-
-
-
-
-
-
-
-
T
rave
l N
on-C
ash
-
-
-
-
-
-
-
-
-
-
Tot
al E
xpen
ses
1
2,4
54.1
5
-
248.7
8
-
5
,222.5
9
-
226.7
8
-
3
,030.4
6
80.0
0
Incr
ease
(D
ecre
ase)
in
Net
Ass
ets
359.8
5
21.0
0
756.5
5
-
(2
,666.9
0)
322.5
0
(53.7
6)
72.9
6
(30.4
6)
(80.0
0)
Net
Ass
ets,
Beg
inn
ing
of t
he
Yea
r 221.6
2
1
4,1
23.6
3
2
,570.6
8
4.1
4
3
,729.7
7
84.5
6
292.4
7
241.6
0
774.0
6
2
,126.2
9
Net
Ass
ets,
En
d o
f Yea
r $
5
81.4
7
$ 14,1
44.6
3
$ 3,3
27.2
3
$ 4
.14
$ 1,0
62.8
7
$ 4
07.0
6
$ 2
38.7
1
$ 3
14.5
6
$ 7
43.6
0
$ 2,0
46.2
9
For
th
e Y
ear
En
ded
Au
gust
31,
2016
- 22 -
MIS
SO
UR
I V
ALLE
Y C
OM
MU
NIT
Y A
CT
ION
AG
EN
CY
Mar
shal
l, M
isso
uri
Com
bin
ing
Sch
edu
le o
f A
ctiv
itie
s
AW
AR
E
Sal
ine
Cou
nty
N
ours
hin
g N
eigh
bor
sLex
ingt
on
Min
iste
rial
Allia
nce
Laf
ayet
te C
oun
ty
Hea
lth
Su
ppor
tive
Ser
vice
s fo
r V
ets
Su
ppor
tive
Ser
vice
s fo
r V
ets
SS
VF
Don
atio
ns
Hou
sin
g Par
tner
ship
Su
nsh
ine
Est
ates
Dre
amer
s' E
stat
es
Pro
gram
Yea
r E
nd
08/31/2016
08/31/2016
08/31/2016
08/31/2016
11/30/2015
9/30/2016
08/31/2018
08/31/2016
08/31/2016
08/31/2016
Fu
nct
ion
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
Em
erge
ncy
Hou
sin
gH
ousi
ng
Hou
sin
gH
ousi
ng
Hou
sin
gH
ousi
ng
CFD
AN
/A
N/A
N/A
N/A
64.0
33
64.0
33
N/A
N/A
N/A
N/A
Rev
enu
es a
nd G
ain
s C
ontr
ibu
tion
s G
ran
t R
even
ue
- Fed
eral
$ -
$ -
$ -
$ -
$ 137,7
75.2
0
$ 349,5
73.2
7
$ -
$ -
$ -
$ -
G
ran
t R
even
ue
- S
tate
-
-
-
-
-
-
-
-
-
-
L
ocal
3
,751.8
8
944.8
3
6
,000.0
0
-
-
-
350.0
0
-
-
-
L
ocal
- N
on C
ash
-
-
-
-
-
-
-
-
-
-
O
ther
In
com
e 238.0
0
-
-
-
-
-
547.0
4
-
4
3,7
01.0
6
2
3,6
15.0
0
I
nte
rest
In
com
e -
-
-
-
-
-
-
-
118.0
7
85.2
7
I
ndir
ect
Cos
t -
-
-
-
-
-
-
-
-
-
Tot
al R
even
ues
an
d G
ain
s 3
,989.8
8
944.8
3
6
,000.0
0
-
1
37,7
75.2
0
3
49,5
73.2
7
897.0
4
-
4
3,8
19.1
3
2
3,7
00.2
7
Exp
ense
s S
alar
y -
-
-
-
3
6,0
86.3
4
1
19,3
01.8
7
-
-
-
-
S
alar
y N
on-C
ash
-
-
-
-
-
-
-
-
-
-
F
rin
ge -
-
-
-
7
,056.1
4
3
0,8
92.1
7
-
-
-
-
A
dve
rtis
ing/
Pu
blic
Rel
atio
ns
-
-
-
-
2
,387.9
2
6
,433.2
8
24.0
0
-
-
-
B
oard
Exp
ense
-
-
-
-
-
-
-
-
-
-
B
uildin
g R
epai
r &
Mai
nte
nce
-
-
-
-
692.6
5
2
,335.0
5
-
-
3
,381.4
4
3
,714.7
7
B
uildin
g Im
pro
vem
ents
-
-
-
-
-
-
C
lien
t A
ssis
tan
ce 4
,297.0
5
-
2
,834.8
1
2
,019.7
4
5
8,1
53.9
9
1
15,6
64.3
9
25.0
0
-
-
-
C
omm
un
icat
ion
s -
-
-
-
1
,798.1
4
4
,979.8
0
-
-
-
-
C
ompu
ter
Exp
ense
-
-
-
-
2
,686.7
4
1
1,7
96.9
6
155.1
8
-
-
-
C
onst
ruct
ion
-
-
-
-
-
-
-
-
-
-
C
ontr
actu
al/C
onsu
ltan
t E
xpen
se -
-
-
-
-
-
-
400.0
0
-
-
D
ay C
are
Pro
vider
s -
-
-
-
-
-
-
-
-
-
D
epre
ciat
ion
Exp
ense
-
-
-
-
-
-
-
-
4
1,2
90.9
1
2
5,4
89.4
2
E
quip
men
t -
-
-
-
-
-
H
ousi
ng
Ass
ista
nce
Pay
men
ts -
-
-
-
-
-
-
-
-
-
I
ndir
ect
Cos
t -
-
-
-
5
,356.9
6
1
8,4
23.4
3
-
-
-
-
I
nsu
ran
ce &
Tax
es -
-
-
-
2
,223.7
2
-
-
100.0
0
3
,855.0
0
2
,269.3
2
I
nte
rest
Exp
ense
-
-
-
-
-
-
-
-
-
-
M
anag
emen
t Fee
s -
-
-
-
-
-
-
-
6
,737.9
3
4
,017.5
7
M
isce
llan
eou
s -
-
-
-
8
,200.0
0
-
180.1
6
-
247.7
0
444.6
4
P
osta
ge &
Pri
nti
ng
-
-
-
-
1
,380.2
4
4
,499.5
6
33.1
7
389.0
4
299.0
4
163.6
8
S
pac
e C
ost
-
-
-
-
5
,276.9
6
1
4,1
01.7
2
60.2
5
-
5
,377.5
3
6
,046.0
4
S
pac
e N
on-C
ash
-
-
-
-
-
-
-
-
-
-
S
taff D
evel
opm
ent
-
-
-
-
-
2
,885.1
5
-
-
352.5
9
451.7
5
S
upplies
-
-
-
-
2
,520.8
4
3
,450.2
7
(101.7
7)
-
1
,855.7
6
826.8
4
S
upplies
Non
-Cas
h -
-
-
-
-
-
-
-
-
-
T
ran
sfer
s (1
,152.4
4)
-
-
-
-
-
-
-
-
-
T
rave
l -
-
-
-
3
,954.5
6
1
4,8
09.6
2
244.1
6
250.0
2
-
-
T
rave
l N
on-C
ash
-
-
-
-
-
-
-
-
-
-
Tot
al E
xpen
ses
3
,144.6
1
-
2
,834.8
1
2
,019.7
4
1
37,7
75.2
0
3
49,5
73.2
7
620.1
5
1
,139.0
6
6
3,3
97.9
0
4
3,4
24.0
3
Incr
ease
(D
ecre
ase)
in
Net
Ass
ets
845.2
7
944.8
3
3
,165.1
9
(2
,019.7
4)
-
-
276.8
9
(1
,139.0
6)
(1
9,5
78.7
7)
(1
9,7
23.7
6)
Net
Ass
ets,
Beg
inn
ing
of t
he
Yea
r 1
,645.4
1
-
-
3
,770.3
4
-
-
988.6
9
3
,284.6
5
9
20,2
75.1
4
5
92,0
49.2
3
Net
Ass
ets,
En
d o
f Yea
r $
2,4
90.6
8
$ 9
44.8
3
$ 3,1
65.1
9
$ 1,7
50.6
0
$ -
$ -
$ 1,2
65.5
8
$ 2,1
45.5
9
$ 900,6
96.3
7
$ 572,3
25.4
7
- 23 -
Com
bin
ing
Sch
edu
le o
f A
ctiv
itie
s
For
th
e Y
ear
En
ded
Au
gust
31,
2016
MIS
SO
UR
I V
ALLE
Y C
OM
MU
NIT
Y A
CT
ION
AG
EN
CY
Mar
shal
l, M
isso
uri
Sh
elte
r Plu
s C
are
Cor
por
ate
Coo
kboo
kF
un
dra
isin
g-Tri
via
Nig
ht
Res
ourc
e D
evel
opm
ent
- O
ther
Indir
ect
Cos
tC
afet
eria
Fle
x A
ccou
nt
Sn
acks
and S
oda
Org
aniz
atio
nH
ud -
Sec
tion
8 -
V
ouch
ers
Pro
gram
Yea
r E
nd
10/24/2017
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2016
08/31/2015
08/31/2016
Su
b T
otal
s12/31/2015
Fu
nct
ion
Hou
sin
gM
gt &
Gen
eral
Mgt
& G
ener
alM
gt &
Gen
eral
Mgt
& G
ener
alM
gt &
Gen
eral
Mgt
& G
ener
alM
gt &
Gen
eral
Hou
sin
g
CFD
A14.2
38
N/A
N/A
N/A
N/A
N/A
N/A
N/A
14.8
71
Rev
enu
es a
nd G
ain
s C
ontr
ibu
tion
s G
ran
t R
even
ue
- Fed
eral
$ 82,1
39.8
3
$ -
$ -
$ -
$ -
$ -
$ -
$ -
8,5
18,4
05.9
4$
$ 386,6
88.0
0
G
ran
t R
even
ue
- S
tate
-
-
-
-
-
-
-
-
923,4
44.0
1
-
L
ocal
-
1,0
43,4
83.2
9
-
3
,570.0
0
-
-
-
-
1,0
85,7
64.5
0
-
L
ocal
- N
on C
ash
-
-
-
-
-
-
-
-
1,1
86,9
28.5
9
-
O
ther
In
com
e -
1
44,1
78.7
7
80.0
0
5
,930.0
0
5
,000.0
0
-
-
1
,398.3
8
263,1
51.2
3
851.0
0
I
nte
rest
In
com
e -
692.5
4
-
-
-
-
-
-
895.8
8
-
I
ndir
ect
Cos
t -
-
-
-
-
5
62,1
85.4
5
-
-
562,1
85.4
5
-
Tot
al R
even
ues
an
d G
ain
s 8
2,1
39.8
3
1,1
88,3
54.6
0
80.0
0
9
,500.0
0
5
,000.0
0
5
62,1
85.4
5
-
1
,398.3
8
12,5
40,7
75.6
0
3
87,5
39.0
0
Exp
ense
s S
alar
y 4
,818.1
6
5
,493.3
7
-
-
-
3
40,5
41.5
8
-
-
3,6
31,8
70.4
9
2
7,5
50.8
1
S
alar
y N
on-C
ash
-
-
-
-
-
-
-
-
1,1
33,2
89.7
6
-
F
rin
ge 904.3
5
1
,371.0
2
-
-
-
9
0,4
39.8
2
-
-
1,2
67,5
03.4
9
5
,797.5
5
A
dve
rtis
ing/
Pu
blic
Rel
atio
ns
-
1
0,3
44.0
3
-
-
-
6
,057.8
9
-
-
60,8
10.1
4
372.6
2
B
oard
Exp
ense
-
5
,246.6
6
-
-
-
-
-
-
5,2
46.6
6
-
B
uildin
g R
epai
r &
Mai
nte
nce
-
1
1,1
06.6
8
-
-
-
1
,904.3
0
-
-
180,5
00.7
0
219.2
6
B
uildin
g Im
pro
vem
ents
-
-
-
-
38,8
24.5
8
-
C
lien
t A
ssis
tan
ce 7
5,6
63.0
0
-
-
-
208.2
5
-
-
797.0
7
1,6
84,3
29.7
4
-
C
omm
un
icat
ion
s -
-
-
-
-
4
,136.9
6
-
-
80,6
54.9
3
411.9
8
C
ompu
ter
Exp
ense
-
513.9
6
-
-
-
3
5,8
73.3
4
-
-
192,1
54.8
0
1
0,2
62.0
8
C
onst
ruct
ion
-
-
-
-
-
-
-
-
757,9
97.7
2
-
C
ontr
actu
al/C
onsu
ltan
t E
xpen
se -
1
1,5
95.9
8
-
-
-
2
5,0
77.6
6
-
-
63,5
76.3
1
5
,200.0
0
D
ay C
are
Pro
vider
s -
-
-
-
172.5
8
-
-
-
456,7
19.3
5
-
D
epre
ciat
ion
Exp
ense
-
1
20,0
39.5
7
-
-
-
-
-
-
186,8
19.9
0
666.1
1
E
quip
men
t -
-
-
-
72,8
02.4
4
-
H
ousi
ng
Ass
ista
nce
Pay
men
ts -
-
-
-
-
-
-
-
-
3
45,4
03.0
0
I
ndir
ect
Cos
t 703.8
7
843.6
2
-
-
-
-
-
-
549,1
10.7
4
3
,946.2
5
I
nsu
ran
ce &
Tax
es -
7
,654.8
3
-
-
-
1
,304.0
7
-
-
51,3
34.8
6
1
,093.3
4
I
nte
rest
Exp
ense
-
3
2,9
06.8
1
-
-
-
-
-
-
32,9
06.8
1
-
M
anag
emen
t Fee
s -
-
-
-
-
-
-
-
10,7
55.5
0
-
M
isce
llan
eou
s -
185.3
0
-
-
-
-
-
-
22,8
27.8
0
315.1
2
P
osta
ge &
Pri
nti
ng
36.2
6
3
9,6
20.8
5
-
-
-
2
,337.6
8
-
-
111,8
45.2
6
2
,645.2
5
S
pac
e C
ost
-
1
,894.7
3
-
-
300.0
0
7
,553.7
1
-
-
394,1
45.7
4
1
,053.4
8
S
pac
e N
on-C
ash
-
-
-
-
-
-
-
-
1,6
63.3
6
S
taff D
evel
opm
ent
-
-
-
-
-
2
,735.0
0
-
-
63,0
70.7
1
-
S
upplies
-
5
,980.2
6
-
525.3
7
-
8
,543.2
9
-
-
332,6
17.8
5
194.8
1
S
upplies
Non
-Cas
h -
-
-
-
-
-
-
-
40,0
48.2
6
T
ran
sfer
s -
2
6,2
53.5
1
-
-
-
1
2,6
79.2
6
29.8
4
-
-
1
48,6
41.6
6
T
rave
l 14.1
9
1.4
8
-
-
-
2
3,0
00.8
9
-
6.4
8
198,6
43.0
2
1
,488.7
1
T
rave
l N
on-C
ash
-
-
-
-
-
-
-
-
11,9
27.2
1
Tot
al E
xpen
ses
8
2,1
39.8
3
2
81,0
52.6
6
-
525.3
7
680.8
3
5
62,1
85.4
5
29.8
4
803.5
5
11,6
33,9
98.1
3
5
55,2
62.0
3
Incr
ease
(D
ecre
ase)
in
Net
Ass
ets
-
9
07,3
01.9
4
80.0
0
8
,974.6
3
4
,319.1
7
-
(29.8
4)
594.8
3
906,7
77.4
7
(1
67,7
23.0
3)
Net
Ass
ets,
Beg
inn
ing
of t
he
Yea
r -
7
90,2
78.4
6
(1
,983.4
9)
1
3,4
00.5
5
1
,148.2
1
-
29.8
4
268.4
2
2,6
29,9
22.9
2
1
67,7
23.0
3
Net
Ass
ets,
En
d o
f Yea
r $
-
$ 1
,697,5
80.4
0
$ (1,9
03.4
9)
$ 22,3
75.1
8
$ 5,4
67.3
8
$ -
$ -
$ 8
63.2
5
3,5
36,7
00.3
9$
$ -
- 24 -
MIS
SO
UR
I V
ALLE
Y C
OM
MU
NIT
Y A
CT
ION
AG
EN
CY
Mar
shal
l, M
isso
uri
Com
bin
ing
Sch
edu
le o
f A
ctiv
itie
s
For
th
e Y
ear
En
ded
Au
gust
31,
2016
Hu
d -
Sec
tion
8 -
V
ouch
ers
MV
HR
Dev
elop
men
t In
cG
ener
ally
Acc
epte
d
Acc
oun
tin
gTot
al
Pro
gram
Yea
r E
nd
12/31/2016
08/31/2016
Pri
nci
ple
s
Fu
nct
ion
Hou
sin
gH
ousi
ng
Adju
stm
ents
an
d
CFD
A14.8
71
N/A
Elim
inat
ing
En
trie
s
Rev
enu
es a
nd G
ain
s C
ontr
ibu
tion
s G
ran
t R
even
ue
- Fed
eral
$ 788,6
23.0
0
$ -
-$
9,6
93,7
16.9
4$
G
ran
t R
even
ue
- S
tate
-
-
-
923,4
44.0
1
L
ocal
-
-
(1
,043,4
83.2
9)
42,2
81.2
1
L
ocal
- N
on C
ash
-
-
(1
,129,0
89.3
0)
57,8
39.2
9
O
ther
In
com
e 865.0
0
-
(1
22,8
07.9
9)
142,0
59.2
4
I
nte
rest
In
com
e -
-
-
895.8
8
I
ndir
ect
Cos
t -
-
(5
62,1
85.4
5)
-
Tot
al R
even
ues
an
d G
ain
s 7
89,4
88.0
0
-
(2
,857,5
66.0
3)
10,8
60,2
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7
Exp
ense
s S
alar
y 6
0,5
74.7
2
-
-
3,7
19,9
96.0
2
S
alar
y N
on-C
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-
-
(1
,129,0
89.3
0)
4,2
00.4
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F
rin
ge 1
2,3
75.3
9
-
-
1,2
85,6
76.4
3
A
dve
rtis
ing/
Pu
blic
Rel
atio
ns
2
,313.8
0
-
(3
,101.1
0)
60,3
95.4
6
B
oard
Exp
ense
-
-
-
5,2
46.6
6
B
uildin
g R
epai
r &
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nte
nce
472.6
9
-
(8
3,0
70.0
0)
98,1
22.6
5
B
uildin
g Im
pro
vem
ents
-
(2
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0)
13,8
24.5
8
C
lien
t A
ssis
tan
ce -
-
-
1,6
84,3
29.7
4
C
omm
un
icat
ion
s 678.3
1
-
-
81,7
45.2
2
C
ompu
ter
Exp
ense
2
,124.2
1
-
(8
,233.0
9)
196,3
08.0
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onst
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ion
-
-
(7
57,9
97.7
2)
-
C
ontr
actu
al/C
onsu
ltan
t E
xpen
se -
240.0
0
(2
5,8
28.9
4)
43,1
87.3
7
D
ay C
are
Pro
vider
s -
-
-
456,7
19.3
5
D
epre
ciat
ion
Exp
ense
-
-
-
187,4
86.0
1
E
quip
men
t -
(7
2,8
02.4
4)
-
H
ousi
ng
Ass
ista
nce
Pay
men
ts 6
82,1
82.0
0
-
-
1,0
27,5
85.0
0
I
ndir
ect
Cos
t 9
,128.4
6
-
(5
62,1
85.4
5)
-
I
nsu
ran
ce &
Tax
es 26.0
0
-
-
52,4
54.2
0
I
nte
rest
Exp
ense
-
-
-
32,9
06.8
1
M
anag
emen
t Fee
s -
-
-
10,7
55.5
0
M
isce
llan
eou
s 854.9
3
-
-
23,9
97.8
5
P
osta
ge &
Pri
nti
ng
5
,907.7
3
-
(3
7,1
42.6
0)
83,2
55.6
4
S
pac
e C
ost
2
,137.6
9
-
(8
4,8
37.7
4)
312,4
99.1
7
S
pac
e N
on-C
ash
-
-
1,6
63.3
6
S
taff D
evel
opm
ent
2
,356.5
0
-
-
65,4
27.2
1
S
upplies
1
,454.4
3
-
(6
8,2
77.6
5)
265,9
89.4
4
S
upplies
Non
-Cas
h -
-
40,0
48.2
6
T
ran
sfer
s (1
48,6
41.6
6)
-
-
-
T
rave
l 3
,399.1
5
-
-
203,5
30.8
8
T
rave
l N
on-C
ash
-
-
11,9
27.2
1
Tot
al E
xpen
ses
6
37,3
44.3
5
240.0
0
(2,8
57,5
66.0
3)
9,9
69,2
78.4
8
Incr
ease
(D
ecre
ase)
in
Net
Ass
ets
1
52,1
43.6
5
(240.0
0)
-
890,9
58.0
9
Net
Ass
ets,
Beg
inn
ing
of t
he
Yea
r -
(2
,348.1
6)
-
2,7
95,2
97.7
9
Net
Ass
ets,
En
d o
f Yea
r $
152,1
43.6
5
$ (2,5
88.1
6)
-$
3,6
86,2
55.8
8$
- 25 -
MIS
SO
UR
I V
ALLE
Y C
OM
MU
NIT
Y A
CT
ION
AG
EN
CY
Mar
shal
l, M
isso
uri
Com
bin
ing
Sch
edu
le o
f A
ctiv
itie
s
For
th
e Y
ear
En
ded
Au
gust
31,
2016
10/01/2014 09/01/2015 Total08/31/2015 09/30/2015 Grant
Beginning CSBG Residual Receipts 188,105.27$
Revenue Grant Revenue-CSBG 566,771.99$ 64,157.21$ 630,929.20 Other - - - Total Revenue 566,771.99 64,157.21 630,929.20
Expenditures Personnel 380,834.15 41,419.56 422,253.71 Travel/Training 23,862.70 798.00 24,660.70 Vehicle Expense 4,161.40 540.13 4,701.53 Payment to/for Participants 22,327.75 729.63 23,057.38 Occupancy 29,340.18 4,352.29 33,692.47 Operating Expenses 59,462.45 6,574.62 66,037.07 Administrative Expenses 46,756.93 5,180.28 51,937.21 Insurance Expense 26.43 4,562.70 4,589.13 Subtotal Before Leveraging 566,771.99 64,157.21 630,929.20
Leveraging - LIHEAP - - - Leveraging - Adult Literacy - - - Total Expenditures 566,771.99 64,157.21 630,929.20
Revenue over(under) Expense -$ -$ -
Ending CSBG Residuals 188,105.27$
- 26 -
MISSOURI VALLEY COMMUNITY ACTION AGENCYMarshall, Missouri
COMMUNITY SERVICES BLOCK GRANT PROGRAMCONTRACT NUMBER: PG281300011
For the Program Period October 1, 2014 - September 30, 2015Schedule of Revenue and Expenses Compared with Budget
Revenue Budget TotalGrant Revenue - LIHEAP Amount Grant
Special Start-up -$ -$ Current (initial + amendments) 1,001,429.00 1,001,429.00 Interest - - Other - - Total Revenue 1,001,429.00 1,001,429.00
ExpendituresAdministrative/Program Services
Personnel 125,601.14 125,945.68 Travel/Training 250.00 249.79 Rent/Fuel/Utilities 1,000.00 994.68 Insurance 2,000.00 1,897.23 Supplies 385.88 269.83 Communication Services 900.00 882.66 Repair & Maintenance 10,841.00 11,128.52 Contract and Consulting 1,500.00 2,086.51 Other: Copy Cost 6,000.00 4,987.91 Employee Welfare 500.00 497.35 Indirect Cost 15,448.98 15,491.32 Total Administrative/Program Services 164,427.00 164,431.48
ECIP Direct ServicesWinter 652,862.00 652,858.52 Summer 184,140.00 184,139.00 Total ECIP Direct Services 837,002.00 836,997.52
Outreach & EducationSupplies - - Budget Category - -
Total Outreach & Education - - Total Expenditures 1,001,429.00 1,001,429.00
Revenue over (under) Expenditures - -
Transfer from CSBG - -
Ending Program Balance -$ -$
Missouri Valley Community Action AgencyMarshall Missouri
Low Income Home Energy Assistance Program
Schedule of Revenue and ExpensesFor the Program Period October 1, 2014 - September 30, 2015
- 27 -
Grant No. ERS11014012
Schedule A
DIVISION OF ENERGY SUBGRANTEE
Beginning Fund Balance 0 Beginning Fund Balance 0
Revenue Revenue
Grant Income 161,671 Grant Income 161,671
Program Income 0 Program Income 0
Total Revenue 161,671 Total Revenue 161,671
Expenditures Expenditures
Administration 16,167 Administration 16,167
Insurance 2,349 Insurance 2,349
Financial Audit 0 Financial Audit 0
Leveraging 1,138 Leveraging 1,138
T&TA 9,563 T&TA 9,563
Program Operations 132,454 Program Operations 132,454
Total Expenditures 161,671 Total Expenditures 161,671
Ending Fund Balance 0 Ending Fund Balanc 0
Ending Cash on Han 0
Ending Inventory 0
MISSOURI VALLEY COMMUNITY ACTION AGENCYDOE
Subgrant Number: G-15-EE0006164-3-13
RECONCILIATION OF REVENUES AND EXPENSES
FOR THE PERIOD OF July 1, 2015 to June 30, 2016
- 28 -
Schedule A
DIVISION OF ENERGY SUBGRANTEE
Beginning Fund Balance 0 Beginning Fund Balance 0
Revenue Revenue
Grant Income 3,530 Grant Income 3,530
Program Income 0 Program Income 0
Total Revenue 3,530 Total Revenue 3,530
Expenditures Expenditures
Administration 55 Administration 110
Insurance 1,988 Insurance 1,988
Financial Audit 0 Financial Audit 0
Leveraging 62 Leveraging 62
T&TA 722 T&TA 856
Program Operations 703 Program Operations 1,206
Total Expenditures 3,530 Total Expenditures 4,222
Ending Fund Balance 0 Ending Fund Balanc -692
Ending Cash on Han -692
Ending Inventory 0
MISSOURI VALLEY COMMUNITY ACTION AGENCYDOE
Subgrant Number: G-16-EE0006164-4-13
RECONCILIATION OF REVENUES AND EXPENSES
FOR THE PERIOD OF July 1, 2016 to August 31, 2016
- 29 -
Schedule A
DIVISION OF ENERGY SUBGRANTEE
Beginning Fund Balance 0 Beginning Fund Balance 0
Revenue Revenue
Grant Income 263,414 Grant Income 263,414
Program Income 0 Program Income 0
Total Revenue 263,414 Total Revenue 263,414
Expenditures Expenditures
Administration 24,488 Administration 24,488
Insurance 0 Insurance 0
Financial Audit 0 Financial Audit 0
Leveraging 0 Leveraging 0
T&TA 8,768 T&TA 8,768
Program Operations 230,158 Program Operations 230,158
Total Expenditures 263,414 Total Expenditures 263,414
Ending Fund Balance 0 Ending Fund Balanc 0
Ending Cash on Han 0
Ending Inventory 0
MISSOURI VALLEY COMMUNITY ACTION AGENCYLIHEAP
Subgrant Number: G-15-LIHEAP-15-13
RECONCILIATION OF REVENUES AND EXPENSES
FOR THE PERIOD OF October 1, 2014 to September 30, 2015
- 30 -
Schedule A
DIVISION OF ENERGY SUBGRANTEE
Beginning Fund Balance 0 Beginning Fund Balance 0
Revenue Revenue
Grant Income 220,771 Grant Income 220,771
Program Income 0 Program Income 0
Total Revenue 220,771 Total Revenue 220,771
Expenditures Expenditures
Administration 23,430 Administration 23,200
Insurance 0 Insurance 0
Financial Audit 0 Financial Audit 0
Leveraging 0 Leveraging 0
T&TA 11,825 T&TA 11,825
Program Operations 185,516 Program Operations 186,614
Total Expenditures 220,771 Total Expenditures 221,639
Ending Fund Balance 0 Ending Fund Balanc -868
Ending Cash on Han -868
Ending Inventory 0
MISSOURI VALLEY COMMUNITY ACTION AGENCYLIHEAP
Subgrant Number: G-16-LIHEAP-16-13
RECONCILIATION OF REVENUES AND EXPENSES
FOR THE PERIOD OF October 1, 2015 to August 31, 2016
- 31 -
Schedule A
DIVISION OF ENERGY SUBGRANTEE
Beginning Fund Balance 0 Beginning Fund Balance 0
Revenue Revenue
Grant Income 13,044 Grant Income 13,044
Program Income 0 Program Income 0
Total Revenue 13,044 Total Revenue 13,044
Expenditures Expenditures
Administration 1,304 Administration 1,304
Insurance 0 Insurance 0
Financial Audit 0 Financial Audit 0
Leveraging 0 Leveraging 0
T&TA 652 T&TA 652
Program Operations 11,088 Program Operations 11,088
Total Expenditures 13,044 Total Expenditures 13,044
Ending Fund Balance 0 Ending Fund Balanc 0
Ending Cash on Han 0
Ending Inventory 0
MISSOURI VALLEY COMMUNITY ACTION AGENCYUTILICARE
Subgrant Number: G-15-Utilicare-16A-13
RECONCILIATION OF REVENUES AND EXPENSES
FOR THE PERIOD OF July 1, 2015 to January 31, 2016
- 32 -
Schedule A
DIVISION OF ENERGY SUBGRANTEE
Beginning Fund Balance 0 Beginning Fund Balance 0
Revenue Revenue
Grant Income 542 Grant Income 542
Program Income 0 Program Income 0
Total Revenue 542 Total Revenue 542
Expenditures Expenditures
Administration 0 Administration 0
Insurance 0 Insurance 0
Financial Audit 0 Financial Audit 0
Leveraging 0 Leveraging 0
T&TA 542 T&TA 542
Program Operations 0 Program Operations 0
Total Expenditures 542 Total Expenditures 542
Ending Fund Balance 0 Ending Fund Balanc 0
Ending Cash on Han 0
Ending Inventory 0
MISSOURI VALLEY COMMUNITY ACTION AGENCYUTILICARE
Subgrant Number: G-16-Utilicare-16B-13
RECONCILIATION OF REVENUES AND EXPENSES
FOR THE PERIOD OF July 1, 2016 to August 31, 2016
- 33 -
VARIANCE - FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)REVENUE Grant Revenue - Head Start 3,579,994$ 3,579,994$ -$ Grantee's In-Kind Contributions 894,998 1,157,675 262,677
TOTAL REVENUE 4,474,992 4,737,669 262,677
EXPENSES Direct Costs Personnel 1,803,595 1,704,677 98,918 Fringe Benefits 631,112 704,430 (73,318) Travel 15,042 27,944 (12,902) Equipment - - - Supplies 109,200 104,846 4,354 Contractual 264,488 288,791 (24,303) Facilities/Construction - - - Other 457,088 452,986 4,102 Indirect Costs 299,469 296,320 3,149
Total Federal Expenses 3,579,994 3,579,994 -
Grantee's In-Kind Expenses Personnel and Supplies 894,998 1,157,675 (262,677)
TOTAL EXPENSES 4,474,992 4,737,669 (262,677) REVENUE OVER (UNDER) EXPENSES -$ -$ -$
- 34 -
MISSOURI VALLEY COMMUNITY ACTION AGENCYMarshall, Missouri
HEAD START PROGRAMGRANT NO. 07CH7083-02
For the Program Year Ended August 31, 2016Schedule of Revenue and Expenses Compared with Budget
UNOBLIGATED BALANCE OF
FEDERAL FUNDSUnobligated Balance of Federal Funds on Financial Status Report Filed November 17, 2016 -$
Adjustments: None -
Balance of Grant Funds Not Received to Carryover to Program Year Ending August 31, 2017 -$
- 35 -
MISSOURI VALLEY COMMUNITY ACTION AGENCYMarshall, Missouri
HEAD START PROGRAMGRANT NO. 07CH7083-02
For the Program Year Ended August 31, 2016Reconciliation of Final Financial Report to Audited Financial Statements
VARIANCE - FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)REVENUE Grant Revenue - Head Start 1,108,046$ 1,060,761$ (47,285)$ Grantee's In-Kind Contributions 25,000 29,254 4,254
TOTAL REVENUE 1,133,046 1,090,015 (43,031)
EXPENSES Direct Costs Personnel 355,256 397,712 (42,456) Fringe Benefits 112,048 102,832 9,216 Travel 26,745 33,152 (6,407) Equipment 17,000 55,952 (38,952) Supplies 133,544 213,250 (79,706) Contractual 235,895 67,931 167,964 Facilities/Construction - - - Other 170,079 128,365 41,714 Indirect Costs 57,479 61,567 (4,088)
Total Federal Expenses 1,108,046 1,060,761 47,285
Grantee's In-Kind Expenses Personnel and Supplies 25,000 29,254 (4,254)
TOTAL EXPENSES 1,133,046 1,090,015 43,031 REVENUE OVER (UNDER) EXPENSES -$ -$ -$
- 36 -
MISSOURI VALLEY COMMUNITY ACTION AGENCYMarshall, Missouri
HEAD START PROGRAMGRANT NO. 07HP0006-01
For the Program Year Ended August 31, 2016Schedule of Revenue and Expenses Compared with Budget
UNOBLIGATED BALANCE OF
FEDERAL FUNDSUnobligated Balance of Federal Funds on Financial Status Report Filed November 17, 2016 -$
Adjustments: None -
Balance of Grant Funds Not Received to Carryover to Program Year Ending August 31, 2017 -$
- 37 -
MISSOURI VALLEY COMMUNITY ACTION AGENCYMarshall, Missouri
HEAD START PROGRAMGRANT NO. 07HP0006-01
For the Program Year Ended August 31, 2016Reconciliation of Final Financial Report to Audited Financial Statements
Pas
s-Th
rou
gh
En
tity
Iden
tify
ing
CF
DA
Fed
eral
Yea
r E
nded
Nu
mber
#E
xpen
dit
ure
sU
.S. D
epar
tmen
t of
Hea
lth a
nd H
um
an S
ervic
es
Dir
ect
Pro
gram
s:H
ead S
tart
8/31/2016
N/A
93.6
00
3,3
73,9
34.0
0$
Hea
d S
tart
- T
rain
ing
8/31/2016
N/A
93.6
00
42,1
39.0
0
Ear
ly H
ead S
tart
8/31/2016
N/A
93.6
00
159,9
73.0
0
Ear
ly H
ead S
tart
- T
rain
ing
8/31/2016
N/A
93.6
00
46,1
42.3
3
Ear
ly H
ead S
tart
- E
xpan
sion
8/31/2016
N/A
93.6
00
692,5
33.6
9
Ear
ly H
ead S
tart
- C
omm
un
ity
Par
tner
ship
8/31/2016
N/A
93.6
00
175,3
41.1
9
TO
TA
L 9
3.6
00
(M)
4,4
90,0
63.2
1
Pas
sed T
hro
ugh
:
Sta
te o
f M
isso
uri
Dep
artm
ent
of S
ocia
l S
ervi
ces
- F
amily
Su
ppor
t D
ivis
ion
Tem
por
ary
Ass
ista
nce
for
Nee
dy
Fam
ilie
s -
Mis
sou
ri W
ork A
ssis
tan
ce9/30/2015
C311006009
93.5
58
58,8
20.3
8
Tem
por
ary
Ass
ista
nce
for
Nee
dy
Fam
ilie
s -
Mis
sou
ri W
ork A
ssis
tan
ce9/30/2016
C311006009
93.5
58
539,9
69.6
9
Tem
por
ary
Ass
ista
nce
for
Nee
dy
Fam
ilie
s -
Mis
sou
ri W
ork A
ssis
tan
ce I
nce
nti
ve9/30/2016
C311006009
93.5
58
6,8
15.0
0
TO
TA
L 9
3.5
58
605,6
05.0
7
Low
-In
com
e H
ome
En
ergy
Ass
ista
nce
Pro
gram
(E
CIP
)9/30/2015
ER
S11014012
93.5
68
8,4
51.5
1
Low
-In
com
e H
ome
En
ergy
Ass
ista
nce
Pro
gram
(E
CIP
)9/30/2016
ER
S11014012
93.5
68
821,1
54.3
3
Low
-In
com
e W
eath
eriz
atio
n A
ssis
tan
ce P
rogr
am (LIH
EA
P)
9/30/2015
G-1
5-L
IHE
AP-1
5-1
393.5
68
621.5
1
Low
-In
com
e W
eath
eriz
atio
n A
ssis
tan
ce P
rogr
am (LIH
EA
P)
9/30/2016
G-1
6-L
IHE
AP-1
6-1
393.5
68
221,6
38.7
6
TO
TA
L 9
3.5
68
(M)
1,0
51,8
66.1
1
C
omm
un
ity
Ser
vice
s B
lock
Gra
nt
9/30/2015
PG
281300011
93.5
69
64,1
57.2
1
C
omm
un
ity
Ser
vice
s B
lock
Gra
nt
9/30/2016
PG
281300011
93.5
69
615,1
83.9
7
TO
TA
L 9
3.5
69
679,3
41.1
8
Tot
al U
.S.
Dep
artm
ent
of H
ealt
h a
nd H
um
an S
ervi
ces
6,8
26,8
75.5
7
U.S
. D
epar
tmen
t of
Ener
gyPas
sed-t
hro
ugh
: S
tate
of
Mis
sou
ri D
epar
tmen
t of
Nat
ura
l R
esou
rces
Wea
ther
izat
ion
Ass
ista
nce
for
Low
-In
com
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div
idu
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6/30/2016
G-1
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E0006164-3
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81.0
42
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-In
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6/30/2017
G-1
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-13
81.0
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- 38 -
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Not
e 1: B
AS
IS O
F P
RE
SE
NTA
TIO
N
au
dit
pu
rpos
es a
s w
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dol
lars
are
rec
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he
info
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th
is s
ched
ule
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pre
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acc
ordan
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ith
OM
B C
ircu
lar
A-1
33
Not
e 2: IN
DIR
EC
T C
OS
T R
ATE
M
isso
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Val
ley
Com
mu
nit
y A
ctio
n A
gen
cy d
id n
ot e
lect
to
use
th
e 10%
de
min
imis
cos
t ra
te.
(M) = T
este
d a
s a
Maj
or P
rogr
am.
- 39 -
fo
llow
s R
EA
C P
HA
- F
inan
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Acc
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- A
ccou
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ng
Issu
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10, w
hic
h d
efin
es a
Fed
eral
Exp
endit
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exp
ended
for
sin
gle
A
udit
s of
Sta
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Loc
al G
over
nm
ents
, an
d N
on-P
rofit
Org
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Th
e ac
com
pan
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hed
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fed
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aw
ards
incl
udes
th
e fe
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al g
ran
t ac
tivi
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isso
uri
Val
ley
C
omm
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ity
Act
ion
Age
ncy
an
d p
rese
nts
exp
endit
ure
s on
th
e ac
cru
al b
asis
of ac
cou
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exc
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for
subsi
dy
pro
gram
s, w
hic
h
JARRED, GILMORE & PHILLIPS, PA CERTIFIED PUBLIC ACCOUNTANTS
- 40 -
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
Board of Directors Missouri Valley Community Action Agency Marshall, Missouri We have audited, in accordance with the 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 consolidated financial statements of Missouri Valley Community Action Agency (a nonprofit organization), which comprise the consolidated statement of financial position as of August 31, 2016, and the related consolidated statements of activities, and functional expenses, and cash flows for the year then ended, and the related notes to the consolidated financial statements, and have issued our report thereon dated January 27, 2017. Internal Control Over Financial Reporting In planning and performing our audit of the consolidated financial statements, we considered Missouri Valley Community Action Agency’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the consolidated financial statements, but not for the purpose of expressing an opinion on the effectiveness of Missouri Valley Community Action Agency’s internal control. Accordingly, we do not express an opinion on the effectiveness of Missouri Valley Community Action Agency’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 Organization’s consolidated 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 Missouri Valley Community Action Agency’s consolidated financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of consolidated financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
- 41 -
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 Organization’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 Organization’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
JARRED, GILMORE & PHILLIPS, PA Certified Public Accountants Chanute, Kansas January 27, 2017
JARRED, GILMORE & PHILLIPS, PA CERTIFIED PUBLIC ACCOUNTANTS
- 42 -
INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE
REQUIRED BY THE UNIFORM GUIDANCE
Board of Directors Missouri Valley Community Action Agency Marshall, Missouri Report on Compliance for Each Major Federal Program We have audited Missouri Valley Community Action Agency’s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of Missouri Valley Community Action Agency’s major federal programs for the year ended August 31, 2016. Missouri Valley Community Action Agency’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 Missouri Valley Community Action Agency’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 the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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 Missouri Valley Community Action Agency’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 Missouri Valley Community Action Agency’s compliance. Opinion on Each Major Federal Program In our opinion, Missouri Valley Community Action Agency 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 August 31, 2016.
- 43 -
Report on Internal Control Over Compliance Management of Missouri Valley Community Action Agency 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 Missouri Valley Community Action Agency’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 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 Missouri Valley Community Action Agency’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. Purpose of this Report 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.
JARRED, GILMORE & PHILLIPS, PA Certified Public Accountants Chanute, Kansas January 27, 2017
- 44 -
MISSOURI VALLEY COMMUNITY ACTION AGENCY Marshall, Missouri
Schedule of Findings and Questioned Costs For the Year Ended August 31, 2016
I. SUMMARY OF AUDITORS’ RESULTS
Financial Statements: The auditors’ report expresses an unmodified opinion on the consolidated financial statements of Missouri Valley Community Action Agency.
Internal Control over Financial Reporting: Material weakness(es) identified? Yes X No Significant deficiency(ies) identified? Yes X None Reported Non compliance or other matters required to be reported under Government Auditing Standards? Yes X No Federal Awards: Internal control over major programs: Material weakness(es) identified? Yes X No Significant deficiency(ies) identified? Yes X None Reported The auditors’ report on compliance for the major federal award programs for Missouri Valley Community Action Agency expresses an unmodified opinion.
Any audit findings disclosed that are required to be reported in accordance with Uniform Guidance? Yes X No Identification of major programs:
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Community Development Block Grant CFDA 14.228 Home Investment Partnership Program CFDA 14.239 Section 8 Housing Choice Vouchers CFDA 14.871 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Low-Income Home Energy Assistance Program CFDA 93.568 Head Start CFDA 93.600
The threshold for distinguishing Types A and B programs was $750,000.00. Auditee qualified as a low risk auditee? X Yes No
II. FINANCIAL STATEMENT FINDINGS
None
III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS None
- 45 -
MISSOURI VALLEY COMMUNITY ACTION AGENCY Marshall, Missouri
Summary Schedule of Prior Audit Findings
For the Year Ended August 31, 2016
None