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HomeMy WebLinkAboutItem 13- CDBG Action Plan Substantial AmendmentsAGENDA ITEM SUMMARY Meeting Date: 6/20/2023 Meeting Type: Regular Meeting Staff Contact/Dept.: Erin Fifield Staff Phone No: 541-726-2302 Estimated Time: 5 Minutes SPRINGFIELD Council Goals: Encourage Economic CITY COUNCIL Development and Revitalization through Community Partnerships ITEM TITLE: CDBG ACTION PLAN SUBSTANTIAL AMENDMENTS ACTION Approve/Approve with changes/Not approve the Community Development REQUESTED: Advisory Committee recommendation to substantially amend the Fiscal Year 2022, Fiscal Year 2023, and Fiscal Year 2024 CDBG Annual Action Plans and reallocate those funds toward Relief Nursery to purchase property. ISSUE Relief Nursery has requested Community Development Block Grant (CDBG) STATEMENT: funds to purchase property adjacent to their Springfield site to increase program capacity. The Community Development Advisory Committee considered this request through the City's CDBG Citizen Participation Plan process and is recommending that Council support the request. This would require substantially amending CDBG Annual Action Plans in order to reallocate funds from other activities. ATTACHMENTS: 1: Council Briefing Memo 2: Summary of Recommended Substantial Amendments 3: Relief Nursery Letter to Request CDBG funds 4: Relief Nursery CDBG Proposal 5: Letter of Support from the Springfield School District DISCUSSION/ Relief Nursery is requesting CDBG funds to purchase property adjacent to their FINANCIAL Springfield site to increase program capacity. They are aiming to construct IMPACT: additional office, classroom space, and respite child-care space in order to serve more low-income families in Springfield. The total amount needed to fulfill this request, including purchasing the property and City staff time to carry this out, including conduct an Environmental Assessment, is $225,000. There are CDBG funds available that have been allocated in previous years that could be used toward this project. In addition, the Action Plan approved for FY2024 has CDBG funds that the CDAC would like to reallocate toward this project. Per the City's Citizen Participation Plan, the Register Guard published notice of the substantial amendment and the Community Development Advisory Committee held a public hearing on May 31, 2023. One comment was submitted in support of the efforts of the CDAC to distribute these funds for the benefit of less advantaged community members. City staff support fully funding this request by Relief Nursery. The recommended reallocation of funds would still allow those other projects to continue as needed. This reallocation would further help the City spend down its CDBG funds in a timely manner. MEMORANDUM City of Springfield Date: 6/20/2023 To: Nancy Newton, City Manager COUNCIL From: Jeff Paschall, Community Development Division BRIEFING Director Erin Fifield, Community Development Analyst Subject: CDBG ACTION PLAN SUBSTANTIAL MEMORANDUM AMENDMENTS ISSUE: Relief Nursery has requested Community Development Block Grant (CDBG) funds to purchase property adjacent to their Springfield site to increase program capacity. The Community Development Advisory Committee considered this request through the City's CDBG Citizen Participation Plan process and is recommending that Council support the request. This would require substantially amending CDBG Annual Action Plans in order to reallocate funds from other activities. COUNCIL GOALS/ MANDATE: Encourage Economic Development and Revitalization through Community Partnerships BACKGROUND: Springfield did not have a CDBG Request for Proposals process this year As shared in the December 12, 2022 Communication Packet Memo, Springfield did not solicit for additional projects in 2023 through a CDBG Request for Proposals. The City's CDBG entitlement allocation in recent years has stagnated or been reduced while existing CDBG projects are seeing significant cost increases. At the time, staff anticipated that the FY 2024 CDBG allocation would only provide enough CDBG funds to fully fund existing programs supported by Council at anticipated spending amounts. By the time the Community Development Advisory Committee (CDAC) met in March to hold a public hearing on the draft FY 2024 CDBG Action Plan, some loans had been repaid, and the City had an additional $40,435 in CDBG funds it had not anticipated. The CDAC recommended that amount be added to the Home Repair Program's allocation rather than be left unallocated. Relief Nursery requested CDBG funds to support their project outside of a formal process At the February 8 and March 22 public hearings held by the Community Development Advisory Committee, Kelly Sutherland, Executive Director of Relief Nursery, testified that their organization was seeing increased demand, particularly at their Springfield site, and were in need of expanding their space in order to accommodate the demand. Kelly mentioned that Relief Nursery was in the process of looking to acquire land for this purpose and would be requesting CDBG funds to help purchase that land. MEMORANDUM 6/14/20236/1''o%3 Page 2 On April 17, the Relief Nursery sent a letter to the Mayor (Attachment 3), requesting the City consider using CDBG funds to help them purchase land adjacent to their site in order to expand. Council leadership directed staff to consider this request. A proposed Substantial Amendment to prior year CDBG Action Plans was publicized and went through a public process for consideration As part of the Citizen Participation Plan through the Eugene -Springfield Consolidated Plan, there are procedures to follow when the City is considering amending a CDBG Action Plan. Because the Relief Nursery project had not previously been funded and would need CDBG funds to be reallocated from other activities in CDBG Action Plans, a substantial amendment would be triggered. As part of our substantial amendment process: The City published a legal notice in the Register Guard that the City was considering funding this request and would be reallocating funds from other CDBG Action Plans The substantial amendment was made public on the SpringfieldOregonSpeaks website for 30 days for the public to comment. o Mike Koivula, prior member of the CDAC and liaison from the Planning Commission, wrote in support of the efforts of the CDAC to distribute these funds for the benefit of less advantaged community members. The CDAC held a public hearing on May 31St to consider any public comment on the proposed changes. o Kelly Sutherland, Executive Director of Relief Nursery, spoke, summarizing the increased demand from local families and how this project would help Relief Nursery expand their classrooms and office space and help more families. One member of the Community Development Advisory Committee did question whether it was equitable to consider this ad hoc request for funds, given that other nonprofits may not have known that they could submit a letter requesting CDBG funds for a project outside of a formal Request for Proposals. Relief Nursery submitted a CDBG proposal for their project which was evaluated by the Community Development Advisory Committee As part of the request for funding, Relief Nursery was asked to submit a proposal (Attachments 4 and 5) using the City's CDBG application. That proposal consists of five sections, evaluated on a score of 1 — 5 (5 = Exceptional, 3 = Acceptable, 1 = Unacceptable). Relief Nursery's application and the CDAC's evaluation is summarized below: Request by Relief Nursery for up to $200,000 to purchase land adjacent to their facility in order to expand classroom and office space and serve more families. Proposal Summary of Relief Nursery's response Avg. Evaluation section Score (1-5) Project The proposal described the increased need of families in 3.6 Description Springfield, particularly for the Therapeutic Early Childhood Program and Outreach, as well as additional space for classrooms and counselors to meet with families. This expansion would allow them to serve more children and families and reduce waiting times for families in need. MEMORANDUM 6/14/20236/1''o%3 Page 3 Population 100% of Relief Nursery's client population is at or below 4.5 Served 80% area median income. All of their families are at high risk for child abuse or neglect; many are in crisis when they contact Relief Nursery. Project Relief Nursery currently has a conditional agreement with 4.0 Readiness the property owner to purchase the property. Relief Nursery also had a Development Initiation Meeting with Springfield staff on May 4 to discuss plans and requirements for the site. The aim would be to purchase the property by the end of the calendar year given timing for the Environmental Review process required by the US Dept of Housing and Urban Development (HUD). Financing Relief Nursery does not currently have other funding 3.8 committed; this purchase would help leverage other support. The total cost for new construction of a project would be about $3.3 million. Other sources of funding identified for the project include a state funding request for Early Childhood Facilities, a capital campaign, Foundation grants, donations, and fund-raising activities. Relief Nursery has plans to use modular buildings to reduce the cost if other financing is unsuccessful. Project The Executive Director, in consultation with the Board of 3.8 Team Directors, will oversee the property purchase, design phases of the project, and selection of the General Contractor. Both of Relief Nursery's Eugene and Springfield facilities are owned outright, and were designed and built entirely with community donations, fund-raising efforts, and foundation grants. The Relief Nursery's initial letter of request to Council asked for $150,000 to purchase property. An appraisal later determined the property to be worth $200,000. With an estimate of $25,000 to conduct the HUD environmental review given the complicated requirements for this type of project and the staff time involved, City staff estimate $225,000 in CDBG funds would be needed to fully support the use of CDBG funds to purchase property for this request. The CDAC recommends Council fully support Relief Nursery's request for funding to purchase land and recommends Council reallocate funds that may otherwise not be spent in FY2024 The CDAC voted in support of recommending that Council fully support Relief Nursery's request, including the additional funding for staff time to carry out HUD requirements. The CDAC looked at CDBG funds that were allocated in prior years to determine whether any funds would potentially not be spent in FY2024. The CDAC ultimately voted in favor of recommending that Council substantially amend the following CDBG Action Plans in order to reallocate a total of $225,000 toward the Relief Nursery project: MEMORANDUM 6/14/20236/1''o%3 Page 4 CDBG Action Currently Dollar Reason to reallocate Plan Year to Allocated amount to be be amended Activity reallocated FY 2022 $22,130— $22,130 On February 21, 2023, through Emerald Art Supplemental Budget 2, Council fully Center external funded this activity with General Funds painting rehab to allow it to proceed without having to meet federal requirements. FY 2023 $335,659— $162,435 There is an additional $1.5 million in Increase the ARPA funding from Lane County for Supply of land acquisition for affordable housing. Affordable This reallocation would leave $173,224 Housing in CDBG funds for this activity. FY 2024 $315,435— $40,435 This is the amount above what was Home Repair anticipated to be needed for FY 2024 Program for this program. This would leave $275,000 allocated for this program in FY 2024. TOTAL $225,000 A summary of the CDAC's recommended substantial amendments is listed in Attachment 2. RECOMMENDED ACTION: The recommended reallocation of funds through substantial amendments to CDBG Action Plans would still allow those other projects to move forward, some with other funding sources. This reallocation would also help the City spend down its CDBG funds in a timely manner. City of Springfield Recommended Substantial Amendments to Community Development Block Grant Annual Action Plans Spring 2023 The Community Development Advisory Committee recommends the following substantial amendments to prior year allocations of Community Development Block Grant (CDBG) funds: CDBG Action Plan Currently Allocated Strategy and Recommended Substantial Amendment to be amended Activity FY 2022 Strategy: Make strategic Reallocate $22,130 toward the strategy "Support a improvements to address slum human services delivery system" for Relief Nursery and blight to purchase land for their facility expansion. Activity: Help rehab the exterior of the Emerald Art Center FY 2023 Strategy: Increase the Supply of Reallocate $162,435 toward the strategy "Support a Affordable Housing human services delivery system" for Relief Nursery to purchase land for their facility expansion. Activity: Use funds toward land acquisition or other eligible uses to help develop new housing FY 2024 Strategy: Rehabilitate existing Reallocate $40,435 toward the strategy "Support a housing stock affordable to low- human services delivery system" for Relief Nursery income person to purchase land for their facility expansion. Activity: Springfield Home Repair Program assisting low-income homeowners with needed repairs SUMMARY: Reallocate a total of $225,000 toward the strategy "Support a human services delivery system" and the activity for Relief Nursery to purchase land for their facility expansion. REL I� April 17, 2023 • • Mayor Sean VanGordon �• �• ,a City of Springfield r 225 Fifth Street Springfield, Oregon 97477 BOARD OF DIRECTORS Kim W.Iliams President Dear Mayor VanGordon, Ralph r Pastt Preesidsid ent Patty Perlow Relief Nursery has enjoyed a collaborative relationship with the City of Springfield President Elect Julie Pickett since opening our Relief Nursery Robin Ja ua Child and Family Center in 2013. We p g q Y n Lancesrdent Don Lance are most appreciative of the support. Treasurer Karmen Fore Secretary I am reaching out today to request consideration of Community Development Block Kale Acosta Honorable Ann Aiken Grant (CDBG) funds to support an expansion project in Springfield. Specifically, James Anderson, Jr. Ed Barclay funding to purchase a vacant lot adjacent to the Springfield site to construct a Jenny Bennett facility with offices, classrooms, and respite child care space to meet the needs of Juli Bloom Howard Feinman our expanding therapeutic child abuse and neglect prevention programs. Relief Dale Hartley Leonora Hemphill Nursery has a signed Purchase and Sale Agreement for $150,000 for the property at Sabrina Kaufelt 810S.42 nd St. Robert Laney Ashley Mielenz Auxiliary Board In 2022, Relief Nursery served 559 families residing in Springfield. Enrollment of Patsy Moser Susan Roberts Springfield families in our programs has been steadily increasing since we opened Rory Robison Beth Sheehan our Springfield site, and is up almost 10% over just the past three years. Jami Sterling-Christopherson Juan Carlos Valle Jun Walsh All of these families have multiple family stressors which research has correlated Loni Waltast Leadership Board with elevated risk for child abuse and neglect. 96% have more than five of these Kitty Williams stressors; 68% have more than ten stressors. 100% of families are "very low Kelly Sutherland income" by the federal HUD standard, with 70% having incomes below the federal Executive Director poverty level (FPL). At time of intake: 51% had a prior history with DHS-Office of BOARD OF STEWARDS Child Welfare; 77% were experiencing p Y or unemployment ment underemployment to some Ed Barclay, Chair Honorable Ann Aiken degree; 56% were maintaining single-parent homes; 649a had known or suspected IreneAlllucker substance abuse issues; and 42% were dealing with some level of mental illness. Caro- Berkman Mike Coughlin Don Davis Ron Farmer Ethnically, 41% of our Springfield children are Hispanic; 40% Caucasian; 12% multi- Deennis KonradyJr, xtD ethnic; 5.5% Native American; 1% Black, and 0.5% Asian. 35% are under age 2; 48% Robert Laney Randy McPherson aged 2 - 4 years; and 17% aged 5-6 years. Dan Montgomery Jean Phelps Mike Phillips During recent years, we have seen significant increases in food insecurity, family scan Pickett Rohn Roberts stress levels, and the number of children presenting with social, emotional, and Mikesolomon Phil Speers developmental issues. Prior QHS involvement, for example, is up by almost 10% RodgerTerraU Diane Walton from three years ago. Scott W-Iliams In Memoriam To meet the increased needs of our children and families, Relief Nursery has added John Jaclua a bilingual Early Intervention/Early Childhood Special Education Specialist and a John Sheppard Faye Stewart bilingual mental health counselor to our staff. Relief Nursery, Inc. Relief Nursery 1720 W. 25th Avenue Robin Jaqua Child and Family Center Eugene, OR 97405 850 S. 42nd Street Association 541.343.9706 Springfield, OR 97478 DARN of Relief ofRellefNur5erles A United Way Agency lia www.relie(nursery.org 541.485.0007 The importance of providing special education support for these children cannot be overstated. Children who receive early childhood special education services during formative preschool years require fewer special services later in life. They are far more likely to enter the school system able to learn, which increase the child's chances for success and reduces the burden on the school system, where special education services are most costly. Relief Nursery has also has expanded our In -Home Safety and Reunification Services (ISRS) and Healthy Families programs in Springfield. The ISRS program provides for the immediate safety of children at risk of maltreatment by managing the safety threats within the family, or when children have been placed in protective care, to help them return home. Healthy Families provides home -visiting for strengthening families and improving the health status of women and children with a variety of risk factors. Relief Nursery has shared this information with the Community Development Advisory Committee during a public hearing. While we recognize there is not a CDBG RFP this year, we respectfully request the City consider reallocating funds toward this project, based on community need. Additionally, Relief Nursery has a Development Initiation Meeting (DIM) scheduled on May 4th with Springfield Development and Public Works. This meeting will allow us to continue moving forward with site planning and fundraising efforts for the construction of the auxiliary site. Relief Nursery would be pleased to provide additional information or present public testimony to the Springfield City Council to advocate for this request. Sincerely, �a Kim Williams President, Board of Directors Relief Nursery cc: Springfield City Council Joe Pishioneri, Council President, Ward 6 Michelle Webber, Ward 1 Steve Moe, Ward 2 Kori Rodley, Ward 3 Victoria Doyle, Ward 5 Erin Fifield, Community Development Analyst, Development and Public Works SPRINGFIELD OREGON City of Springfield, Oregon FORM A — PROJECT SUMMARY FORM Project Name: Relief Nursery Springfield Expansion Project Location: 850 S. 42nd Street, Springfield, Oregon 97478 Project Summary: Relief Nursery is in great need of additional space to house program staff that are needed for increasing program capacity. Need for additional services in Springfield has been steadily increasing over the past few years, but our existing facility has reached capacity. We are seeking CDBG assistance to purchase property adjacent to our Springfield site, for construction of additional offices, classroom, and respite child-care space. CDBG Funds Requested: Grant: $ Up to 200,000 Loan: $ Applicant: Relief Nursery, Inc. Address: SITE: 850 S. 42nd St MAILING: 1720 W. 25th Ave. City, State & Zip: Springfield, Or. 97478 Eugene, Or. 97405 Website: http://www. relief nursery.org DUNS number: 15 - 935 - 8266 Contact Person (name/title): Walt Letkiewicz, Grants Manager Phone Number: (541) 485 - 0007 x204 Email Address: grants@reliefnursery.org City of Springfield Updated April 2023 Springfield Community Development Block Grants (FY 2023-24) Submitted by: Relief Nursery, Inc. May 22, 2023 1. Project Summary Form (See Cover Attachment) 2. Project Description • The need your project will address: Relief Nursery is in great need of additional office and classroom space for our many programs and services. Relief Nursery serves 1,000 low-income families annually in Lane County. Both our Springfield and Eugene sites are filled to capacity, and at any given time we have as many as 200 families on our waiting list. The addition of new programs to meet the increased needs and growing number of our children and families requiring Relief Nursery services (Preschool Promise; Navigator; Native Outreach; ISRS; additional parenting groups and respite child care) and the expansion of our Therapeutic Early Childhood Program and Healthy Families program has taxed our Springfield facility to the limit. • How will your project address the identified need or problem: For the past two years we have been exploring options for additional on- or off-site space, so that we can provide more services and enhanced services for children and parents in our core programs (Therapeutic Early Childhood Program and Outreach). Ideally, a long-term solution would involve expanding our existing Springfield site to allow for additional classrooms, teachers, mental health services, counselors and special education services. Without this physical expansion, we are extremely limited in the extent to which we can expand our services to meet the growing need in the community. After considerable study and planning we have located a vacant lot, adjacent to our Springfield nursery, suitable to construct a facility with offices, classrooms, and respite child-care space sufficient to meet the needs of our expanding therapeutic child abuse and neglect prevention programs. Relief Nursery has a signed a conditional agreement to purchase the property located at 810 South 42nd Street in Springfield. Relief Nursery seeks funding from Springfield CDBG pursuant to completing the purchase of this property for construction of the proposed expansion. Acquisition of this property will leverage other funding opportunities for the project. • The way in which your project will have a long-term impact on the need or problem being addressed: This project replaces an earlier plan to secure temporary rental space, with a permanent, long-term resolution of the issue of providing space for staff, which in turn will allow us to PAGE 1 OF 9 Springfield CDBG 2023 Relief Nursery, Inc. expand our service capacity at the site. This project directly addresses an urgent need, and represents a definitive step in moving us towards a permanent resolution. • Please attach a map showing the project's location. See attached map, following this narrative. 3. Population Served • How will your project meet at least one of the national objectives outlined in Section III? This project addresses the first and third listed National Objectives: • Benefit to low- and moderate -income persons: One hundred percent of Relief Nursery's client population qualify as "low" to "extremely low" income families under current HUD standards for AMI levels; additionally, up to 80% of our population have incomes actually below the FPL. Relief Nursery programs are in great demand in the community, with some families waiting weeks or months for an opening in one of our classrooms for their child. Being able to house additional staff in new space will allow us to expand the number of available program slots, serve more children and their families, and reduce waiting times for families in need. • Meet a need having particular urgency: This project jointly addresses an urgency both for our families and for our agency. All of our families are at high risk for child abuse or neglect; many are in crisis when they contact us. Reducing this risk and resolving these crises are a matter of being able to quickly reduce stressors for the family, and get them enrolled and fully participating in services. The proposed project addresses the pressing need: • to maintain staffing levels needed to provide essential services needed by our families, while housing staff under the conditions and protocols needed to keep them healthy and safe; • to increase staffing in key programs, allowing us to serve more children in our programs, and reduce waiting times for families in urgent need of our support. This project represents a practical, long-term solution to the problem of meeting the increased need, across programs, for services in the Springfield community. • Estimates of the total number of persons to be served by the project and the number of low and moderate income persons to be served by the project. Relief Nursery directly serves over 1000 children and their families -- about 3,000 individuals, including parents, each year. About half these families are served through our Springfield facility. This project therefore has the potential to benefit up to 1500 persons, each year, for PAGE 2 OF 9 Springfield CDBG 2023 Relief Nursery, Inc. many years going forward. Every person served by this project is low-income. One hundred percent of Relief Nursery families are "low-income", as defined by HUD AMI standards. • The population and characteristics of the slum or blighted area that will be served (if applicable): Not applicable to this project. • How the project will ensure that moderate -income persons do not benefit to the exclusion of low-income persons: In order to be eligible for Relief Nursery services a family must be "low-income", as defined by HUD AMI standards. Income information is gathered from each family at time of intake, via a Confidential Income Statement (CIS) provided by the USDA for our Child and Adult Care Food Program, which is administered in the state by the Oregon Department of Education. The information provided on these forms is checked against HUD -AMI and FPL charts which are updated annually. In this way we are able to verify that 100% of Relief Nursery families fit the HUD AMI definition, therefore every client family benefitting from this project will be low income. • The methods used to determine the project benefit and documentation of the sources used: For more than 47 years Relief Nursery has developed and maintained a services model which has enabled us to successfully carry out this mission. Moreover, we are sought out as a leader in this field, and our model has been successfully adopted and replicated in multiple communities around the state. We participate in continual internal evaluation, periodic external evaluation (statewide, in conjunction with Oregon Association of Relief Nurseries), and periodic audits by various contractors and funders including: Oregon Early Learning Division; Oregon Department of Human Services; Lane County Human Services Commission (connected with CDBG funding); United Way; VOCA; USDA/CACFP; and several others. These various review processes confirm that we are proficient at identifying the needs of our population and addressing them in an effective manner. Our most recent HSC/CDBG program and fiscal audit was successfully completed on May 17, 2023. 4. Project Readiness • A detailed work plan and time -line, including the anticipated start date and completion date for the project, and a list of tasks with estimated start and completion dates for each task: (NB: This proposal and request for funding concerns the property acquisition phase of the project which and is less than 10% of the overall project cost. Specific timing of subsequent project phases is dependent on first securing the land for the expansion, and can only be roughly estimated at this time. Relief Nursery has invested considerable time and resources to date for this project.) PAGE 3 of 9 Springfield CDBG 2023 Relief Nursery, Inc. • We have located a suitable site for expansion construction, and have initiated the process for purchase of the site: Relief Nursery has a contingent agreement to purchase the property located at 810 South 42nd Street in Springfield and is requesting up to $200,000 for the purchase of the land. • We participated in a City of Springfield Development & Public Works Development Initiation Meeting (DIM) on May 4, 2023. • We have completed a property appraisal and are currently engaged in the Phase 1 ESA environmental survey (with HUD requirements). •Our expansion project is included in the HB3005 request for state funds as a viable project (see attached Shovel Ready Child Care & Preschool Facilities). This fund will establish an Early Childhood Facilities Fund in statute and will be supported by the sale of state bonds. Recent revenue forecasts have been promising for the establishment of this fund by the end of the current legislative session, in June 2023. Having the property in -hand would further leverage our position for receiving this state funding. • Once Relief Nursery is selected for funding at the end of June 2023, the grant will be financed through the issuance of bonds and funds are made available when the bonds are sold. Many factors impact the timing of the sales, however, many occur in the last 6 months of the biennium. Following this timeline, funds may become available in late 2024, early 2025. • December 2023 property acquisition complete •January 2024, begin architectural planning, select and schedule a General Contractor for site preparation. • Site preparation and foundation work TBD based on timing of funding. • A description of the agency's readiness to proceed with the project, including when potential sources of funding and/or additional staff will be secured. Also, if the purchase of property is involved, please describe how you will comply with the Uniform Relocation Act (as noted in Section III): For the past year Relief Nursery has been working with Springfield Community Development Analyst Erin Fifield, to assure that the project is conducted in compliance with applicable regulations. We are looking toward Springfield CDBG as a primary funder for the purchase of the property, and the state Early Childhood Facilities Fund as the primary funder for the building, with any balance to be supplied from Relief Nursery donations and fund-raising activities. • A description of any land use processes (such as a zone change or a conditional use permit) the project will require and what steps, if any, have been taken to address these issues. No changes to zoning or conditional use permits will be required for this project. 5. Financing • A completed Budget Form (See Attachment — Form B) showing secured and potential sources of PAGE 4 of 9 Springfield CDBG 2023 Relief Nursery, Inc. funding, including other federal and state grants and loans, monetary donations, in-kind contributions, volunteer labor, and donation of materials and supplies (attach additional sheets if necessary). Volunteer labor should be included under 'Private Funds'. Attach letters of funding commitment from sources, if available. See attached Budget Form B. • A description whether you are requesting funds as a loan vs. a grant; o If requesting funds as a loan, outline your repayment terms. o If requesting funds as a grant, explain why you are not able to take on a loan. We are requesting funds in the form of a grant. Relief Nursery is a non-profit [501(c)(3)] agency. As a matter of long-standing policy for maintaining fiscal stability, we do not take on debt. Taking on a loan would not be consistent with that policy. • A description of the assumptions used to determine the total project cost and the operating budget, including the sources consulted and how costs were determined. We have made a conditional offer for the purchase of property adjacent to our Springfield facility. We have engaged the City of Springfield, Development & Public Works and Community Development Advisory Committee regarding the project and are working with the City of Springfield on CDBG or other city funding opportunities for the purchase of the property. We have surveyed the property with the architects of our current Springfield facility and, alternatively, are working with a modular design firm. Time line and cost efficiencies, and availability of funding will inform the new construction vs. modular facility decision. The property cost is up to $200,000 (this project). New construction of a 4,000 sq. ft. building is estimated at approximately $2.2 million, with design fees, permit fees, system development charges, utility connection, geotech and surveys at approximately $745,000. Additionally, we are exploring the option of using a modular structure. Estimates for this option are $539,590 for a 2,688 sq. ft. structure, plus $450,000 for site preparation and foundation work (see attached). • A brief description of your agency's plan for funding the project after the first year, if applicable: Our plan during and after the first year is to secure Early Childhood Facilities Fund • A statement regarding your agency's ability to proceed with the project without your requested CDBG funds, or with a CDBG award less than your requested amount: CDBG funds are critical in two crucial areas: 1) allowing us to move forward quickly with the property acquisition phase of the project and into the construction planning phase, and 2) as leverage for support from other funders. Funding from CDBG would enhance our PAGE 5 of 9 Springfield CDBG 2023 Relief Nursery, Inc. chances of obtaining the full requested funding from the Oregon Early Childhood Facilities Fund state bonds, as well as from private foundations. Our need for additional space is pressing and Relief Nursery has already invested considerable time and resources planning and preparing for this project over the past year. It is our intent to proceed with this project. In the absence of state Child Care Facilities Funding for construction costs, plan B for the project is to move forward as a phased project. One option being evaluated is to switch to a modular structure as opposed to new construction, a more economical course which could possibly address our immediate needs. Another option would be to redirect some HRSA funds currently targeted to expansion of our Eugene site, and apply them to the Springfield expansion. Additionally, we have identified funders who specifically support capital projects (e.g., the Sunderland Foundation) which we intend to approach for funding for the project. Having CDBG funds in -hand would enhance our foundation proposals, but we will pursue those proposals, regardless. Additional funding will be raised through a capital campaign, grant writing, donations, and fund-raising activities. Relief Nursery has a proven track record with similar projects. Our 13,500 sq. ft. Eugene facility and our 14,000 sq. ft. Springfield facility were purchased outright, and are owned by Relief Nursery, debt free. We are confident in our ability to conduct the Springfield expansion project in a similar manner. CDBG funds would enable us to move forward more rapidly with property acquisition part of the project. The more quickly we can move this project forward, the sooner we can begin to accommodate additional children and families in the community who need our services. • For construction projects, please provide a detailed pro forma. Not Applicable. PAGE 6 of 9 Springfield CDBG 2023 Relief Nursery, Inc. 6. Prosect Team • The agency's background, mission, and service history: Relief Nursery was founded in 1976, the result of a collaborative community effort to address the issue of child abuse and neglect, and to help keep families together. Initially serving 8-10 families in donated space, we were quickly recognized as a community resource, and acquired a lengthy list of families waiting for services. Since that time we have developed a comprehensive family services model, and operate two full service sites (Eugene, since 1993; Springfield, since 2013), and serve more than 1000 Lane County children and their families each year. Families we serve are among the highest risk in the community, yet after one year of Relief Nursery services, fewer than 5% of the children require reports of abuse or neglect to DHS, and fewer than 4% require foster care placement. Relief Nursery is an acknowledged authority on early childhood education and therapeutic intervention, and has presented on early childhood topics nationally and internationally. Our service model has been replicated at 46 sites in Oregon, and through the Oregon Association of Relief Nurseries is a part of Oregon's continuum of care. Our mission: "Relief Nursery's mission is to prevent the cycle of child abuse and neglect by early intervention that focuses on building successful and resilient children, strengthening parents, and preserving families." • A brief description of the agency's financial stability as it pertains to the agency's capacity to successfully complete the project, including a brief financial history and primary funding sources. The City may request copies of the agency's financial audit or review for the last two years. Relief Nursery, Inc. is governed by a Board of Directors which meets monthly to manage the general policies and procedures for accomplishing the Nursery's mission. Administration and management of the day-to-day affairs of the agency are under the direction of the Executive Director. Since receiving its first federal grant in 1985, Relief Nursery has operated in compliance with a number of federal, state, and local government granting agencies, meeting all documentation, monitoring, and reporting requirements. Relief Nursery complies with generally accepted accounting principles. The Director of Budget and Finance issues a report and balance statement to the Board of Directors at each of their monthly meetings. Annually, an independent audit is conducted in accordance with standards issued by the Comptroller General of the United States, and the provisions of Office Management and Budget (OMB) Circular A-133, "Audits of Institutions of Higher Education and Other Nonprofit Institutions." Our Budget and Finance Manager supervises internal controls, financial reporting, maintenance and segregation of funding streams, and the annual budgeting process according to procedures detailed in the Relief Nursery Accounting Policies and PAGE 7 OF 9 Springfield CDBG 2023 Relief Nursery, Inc. Procedures Manual. A copy of this manual is available for review, upon request. Annual budgets are prepared by the Director of Budget and Finance in collaboration with the Executive Director and senior administrative staff. The proposed budget is then submitted to the Finance Committee of the Board of Directors for review, and amended as necessary. The final budget draft approved by the Committee is then presented to the full Board for approval and adoption at the June Board of Directors meeting. Relief Nursery maintains fiscal stability by securing a broad base of financial support, including government contracts, foundation grants, business support, fund raising events, and individual donations from hundreds of community members. At the present time Relief Nursery maintains a Building Fund to ensure the future maintenance of its 13,500 square foot Eugene facility and 14,000 square foot Springfield facility and an Endowment Fund held by the Oregon Community Foundation from which the Nursery is eligible to draw 4% annually for operations. • A list of key personnel that will be assigned to this project and their job titles and qualifications. Include the FTE hours each person will dedicate to the project: • Kelly Sutherland, as Executive Director, will oversee the property purchase, design phases of the project, and selection of the General Contractor, in consultation with our Board of Directors. Est. 0.20 - 0.25 FTE, through December 31, 2023. • Proof of the agency's status as a private non-profit, public non-profit, or governmental agency. Please see attached IRS 501(c)(3) form. • Most recent program financial audit or review pursuant to 2 CFR Part 200 Subpart F (If your agency received an amount of $750,000.00 or more in federal funding, a financial audit is required. If your agency received an amount less than $750,000.00 in federal funding, please provide a copy of your most recent financial review.) We do not receive $750,000 or more in federal funding. A copy of the audit of our most recently completed fiscal year (July 1, 2021 - June 30, 2022) is attached to this proposal. • A description of the agency's administrative capacity to complete the project, including its experience in implementing and managing activities similar to the proposed project. Relief Nursery has a long history of completing projects under a variety of federal, state, and local funders. We manage, and have managed multi-year projects under SAMHSA; US Dept. of Education; NCCAN; Oregon -DHS; Oregon Early Learning Division; and many others. Both our 13,500 sq.ft. Eugene facility and our 14,000 sq.ft. Springfield facility are owned outright, and were designed and built entirely PAGE 8 OF 9 Springfield CDBG 2023 Relief Nursery, Inc. with the support of community donations, fund-raising efforts, and foundation grants. Additionally, we have successfully managed similar CDBG projects, including reflooring classrooms in our Eugene site; reroofing the site; reinstalling and upgrading the HVAC system, and, most recently, completing an anti -theft and vandalism security enclosure for the buses at our Springfield site. • A description of neighborhood and/or community support for the project. The community is very supportive of Relief Nursery. Both our Springfield and Eugene facilities were built entirely with community donations and foundation grants. Springfield City council and Planning Departments greatly facilitated the acquisition of the land for our existing Springfield site, and the permitting and inspection processes necessary to get construction under way. When the Springfield site was announced, community response was overwhelmingly positive: "I think the building's location is outstanding .... our community has a clear need for the services they provide. Going through the public process, we've not heard one negative comment about the building proposal. To me, it's going to be a big win-win for the city of Springfield." [Springfield Mayor Sid Leiken] "As a person who cares deeply for children, I will do whatever it takes to prevent child abuse. As the Superintendent of Springfield Public Schools, I know that when a child is nurtured, cared for, and read to, they come to school ready to learn. Relief Nursery ensures our students come to school ready to learn. I am proud to play a small part in supporting this incredible organization." [Nancy Golden Superintendent Springfield Public Schools] • A description of the agency's familiarity with meeting the federal requirements listed in Section VII and/or the agency's plan for ensuring that these requirements are satisfied. Since 1995 Relief Nursery has been a provider of Therapeutic Early Childhood Program, and in-home Parenting Education Services under combined grants from Eugene and Springfield CDBG and Lane Human Services Commission. We are intimately acquainted with the requirements for receiving CDBG funding, and have maintained these requirements satisfactorily for 28 years. Data from our participation in these programs is maintained both in our in-house tracking systems, and also entered into the HMIS system (WellSky) used by the County. We are audited annually by representatives from HSC and CDBG (most recently on 05/17/23), have never incurred any serious findings, and consistently achieve the highest scores on our tracking, data entry, and record-keeping completeness and accuracy. In addition, over the past 25 years we have successfully implemented multiple projects supported by CDBG funding at our Springfield and Eugene sites. PAGE 9 OF 9 Springfield CDBG 2023 Relief Nursery, Inc. 810 S 42nd St, Springfield, OR 97478 Forsyth oa st ---------------------------------------- --- ---- ------- ------------------------------------------------------------- ------- Chnrr*Le Dr hj 25 GJzjcii2r View Dr Hillview Baptist Church 9 Volunteer Park Holly St Holly $71 H-0 I ly St ]4 Dr j= $2 Kingdom Hall of Relief Nurse Jehovah's Witnesses North 5E Robin Jaqua Child an29 — QL22J 9 MI Vernon Elementary School w Alliance Horace St Horace St Springfield Storage9 Center Market Convenience U Google Kalrnla Sr -U Map data @2023 200 ft, 1 of I 1 SITE PLAN A1.1 NORTH 0 10, 20'41 Shovel Ready Child Care & Preschool Facilities 2023-25 PROJECTS SEEKING DIRECT STATE FUNDING Project Description Location Total Project Legislative Cost Request Columbia Gorge Renovation of historic, The Dalles, $15 million $7 million Child Care vacant middle school into a Wasco County Center bilingual, inclusive child care Submitted center for 200 children. Family Building Building a 4 -classroom Stayton, $3.2 million $2.2 million Blocks facility to serve 52 children Marion County and families. Submitted Homes for Good Building an early learning Eugene, $46.5 million $4.9 million facility to serve 80-100 Lane County children, co -located with Submitted affordable housing. IRCO Building an early learning Portland, $2 million $1 million facility with 2 preschool Multnomah classrooms for 40 children, County Submitted next door to affordable housing. Klamath Falls Adding 90 new slots in Klamath Falls, $10 million $2 million OCDC & migrant -seasonal Head Start Klamath County Klamath program on Klamath Submitted Community Community College campus. College Lakeview School Complete district preschool Lakeview, Lake $334,000 $207,000 District and open new child care in County partnership with local Submitted hospital to address workforce needs. Latino Network Building a new headquarters Gresham, $21.5 million $4 million with on-site culturally- Multnomah General Fund specific preschool for 18 County children. Submitted Neskowin Valley Build early learning facility, Neskowin, $3 million $2 million School add 35 preschool slots Tillamook County Submitted NW Education Purchasing and constructing Hillsboro, $15 million $3.7 million For more information, please contact Dana Hepper, Children's Institute, dana@childinst.org, 971-506-3262 Shovel Ready Child Care & Preschool Facilities 2023-25 Service District a new preschool, parenting Washington education, and EI/ECSE to County Submitted increase health & safety and serve 180 additional children. Oregon Center Add 3 preschool classrooms Medford, $8 million $4 million for Creative to serve 60 children, Jackson County Learning facilitate workforce training, Submitted and increase parenting education capacity. Pendleton Renovating a second building Pendleton, $7 million $5.5 million Children's to create 100+ infant, Umatilla Center toddler, and preschool slots County Submitted to meet community child care need. Relief Nursery Expansion at their Springfield Springfield, $3.3 million $2.6 million Inc. site to serve 16-22 additional Lane County children and increase wrap- Submitted around support. South Lane Add an administrative Cottage Grove, $1.5 million $1 million Family Relief building in Cottage Grove, Lane County Nursery opening a 3rd classroom for Submitted children. Young Roots Renovate facility to create 40 Albany, $295,000 $195,000 Oregon child care spots for 0-5 year Linn County olds focusing on teens & Submitted young parents. Wildflower Expanding a family child care Myrtle Creek, $1.1 million $800,000 Preschool & into a vacant church building Douglas County Child Care to allow expansion for up to Submitted 60 children, age 6 weeks to 12 years old. Total shovel -ready funds requested $40.3 million PROJECTS LIKELY TO APPLY FOR EARLY CHILDHOOD FACILITIES FUND (HB 3005) For more information, please contact Dana Hepper, Children's Institute, dana@childinst.org, 971-506-3262 Shovel Ready Child Care & Preschool Facilities 2023-25 Project Description Location Total Project Cost Clackamas County Converting preschool -age slots to Clackamas County $750,000 Children's Commission needed infant -toddler slots Douglas County UCAN Expanding services into 3 small, rural Douglas County $6 million towns in Douglas County, 38 children served per community Children's Learning Building a new center to expand Madras $25 million Center services for 50 additional children Jefferson County and co -locate wrap-around services Malheur County CDC Expanding access for 30 preschool Malheur County $2 million and 16 infant- toddler spaces WillamaLane Expanding services to 20 additional Eugene TBD children in a Parks & Recreation run Lane County preschool Neighbor Impact Adding two new classrooms to serve Redmond TBD 36 additional children Deschutes County St. Vincent De Paul Expanding drop-in preschool and Eugene TBD child care for 50 additional children, Lane County co -located with a shelter to support families to work, attend job interviews, etc. Family Nurturing Adding one classroom and Medford $500,000 Center renovating outdoor space to Jackson County accommodate more children Mountain Star Relief Build a Relief Nursery in Prineville & Prineville & Madras, $500,000 Nursery remodel to increase number of Crook & Jefferson children served Counties Wheeler County Launch early learning and child care Wheeler County TBD sites in each population center in Wheeler, in partnership with local Head Start Hermiston Chamber & Develop a child care facility to create Hermiston $4.5-6.5 million City additional child care options for the Umatilla County community Heppner Day Care Expand the facility to have room for Heppner TBD specific age ranges and better Morrow County compensate employees both to GF/LF incentivize new employees and to retain current employees For more information, please contact Dana Hepper, Children's Institute, dana@childinst.org, 971-506-3262 Shovel Ready Child Care & Preschool Facilities 2023-25 Condon Early Learning Expand the center to meet the need Condon $2 million Center of current waitlist at this child care Gilliam County program, and create 10 jobs at the Center Adrian School District Complete community effort to Adrian $175,000 create a preschool classroom and Malheur County outdoor play space. GF/LF Lakeview School Complete the creation of a new Lakeview $30,000 District preschool located on the Elementary Lake County School Campus. GF/LF Grant County Child Renovate classrooms at Humboldt Canyon City $325,000 Care Committee Elementary School to serve 16 Grant County infants & toddlers and 18 GF/LF preschoolers City of Monument Renovate current preschool to add Monument $60,000 wrap-around child care hours and Grant County infant -toddler space. GF/LF Total for known projects likely to apply for funding $42.8 million+ Additional projects needed to protect & improve existing child care capacity: • Grant County childcare center located in Canyon City. Funding is needed to improve the playground and building for the daycare. Removing and replacing old play structure, replacing shades that are falling apart, painting the interior of the center. Estimated costs are $10,000. • (Location?) Renovation of a 7500 square foot building for a preschool program to expand from 18 students to 25 students. Implementation of a new daycare program for the start of the 2023- 24 school years, expecting 10-15 children ranging in ages from 6 months to 3 years old. Startup costs for the day care will include hiring of certified personnel, needed furniture such as tables, chairs, strollers, beds, and learning materials. There is a high need in Grant County for daycare and to create sustainable Early Childhood programs that will carry over to the school district. Estimated costs are $60,000. For more information, please contact Dana Hepper, Children's Institute, dana@childinst.org, 971-506-3262 3/22/2023 Quoted to: Attn: Project Name: Springfield Sale Price: $539,590 Bonds 2% if required Design Loads Modern Building Systems, Inc. Confidential 9:20 AM Blding Type Daycare Type of Blding? V -N State Tag Oregon Width 42 Building SF 2688 Length 64 Floor Walls Roof 40psf Vult=140mph, 3 sec, exp 1 25 lb I -Beam Frame Axles Tires Hitch Excavation & Backfill By Others Local Permit By Others Floor Foundation System Concrete Stemwall System Tiedowns As required Finish Foundation Plans Yes Site Work Delivery Yes Ramps, Landings & Stairs By Others Skirting Yes Gutters, Downspouts By Others Plumbing Manifold Yes Site Utilites By Others Special Systems By Others I -Beam Frame Axles Tires Hitch Spec's of 42x64 MountainStar Springfield Prineville sites Page 1 of 3 Floor Joist 2x8 #2&Btr KD Floor Rims 7.25 Micro -Lam Floor Offset Rims None System Decking 1st Layer 3/4 cdx Finish Decking 2nd Layer 3/8 ccp Entire Floor Area Insulation R-30 Cellulose / Fiberglass Spec's of 42x64 MountainStar Springfield Prineville sites Page 1 of 3 Exterior Siding T1-11 Corner Trims Wood Trim - Corners Exterior Fasica Trims Wood Trim - Fasica Finish Window Trims Wood Trim - Windows Finish Sheathing None Studs 2x6 Stud Grade KD Insulation R-21 Spec's of 42x64 MountainStar Springfield Prineville sites Page 1 of 3 Sheet Vinyl - Florever None L.V.T. 1/8" Thm Out Building Carpet 26oz Nylon None Interiors Base Mercer Rubberlyte 4" Thru Out Finish Ceiling Height 8 ft. Wall Covering Vinyl Wrapped Sheetrock Mini -Blinds Qty - 12 Horizontal Window Trims To Match Interior Door Finish Spec's of 42x64 MountainStar Springfield Prineville sites Page 1 of 3 SPRINGFIELD OREGON City of Springfield, Oregon FORM B — BUDGET FORM PROJECT BUDGET: (New Construction Option) Project Activities CDBG Funds Requested Other public Funds* Private Funds Project Total Cost of property purchase for site expansion (up to 200,000.00 200 000.00 Construction costs 1,280,000.00 520,000.00 1,800,000.00 Site Improvements 454,980.00 454,980.00 Architectual and Engineering Fees 745,000.00 745,000.00 Contingencies TOTAL 150,000.00 150,000.00 Other Coasts: Phase I Environmental Review 3,050.00 3,050.00 Property Appraisal 2,700.00 2,700.00 TOTAL 200,000.00 2,635,730.00 1 520,000.00 3,355,730.00 *OTHER PUBLIC FUNDS: Source Amount of Funding Use of Funds Secured Committed Applied For Oregon Early Childhood Facilities Fund 2,637,212.00 Arch. & Construction TOTAL 2,637,212.00 Arch. & Construction **PRIVATE FUNDS: Source Amount of Funding Use of Funds Secured Committed Applied For Donationa Fund-raising, Foundations* 520,000.00 Construction TOTAL 520,000.00 Construction *Sunderland Foundation, et al. City of Springfield 2022 CDBG RFP 3/22/2023 Modern Building Systems, Inc. Confidential 9:20 AM Spec's of 42x64 MountainStar Springfield Prineville sites Page 2 of 3 Roof Covering Composition Roofing 30 year Roofing Cabinetry As Shown on Drawings Style: Total -Pro Auburn Sheathing 7/16 wfr Appliances Rafters 2x10 #2&Btr KD 24 "o.c. Roof Special Conditions Panic Von Duprin 22NL w lever Closer LCN 4041 or equal Accessories Architectural Overhang's 6 2.00 /12 Roof Pitch 1806 Glass Mirror Qty - 6 Insulation R-38 Ceiling T -Bar Spec's of 42x64 MountainStar Springfield Prineville sites Page 2 of 3 Exterior Door Qty- 3 3/0x6/8 Hm/Hm KD w vision panel Cabinetry As Shown on Drawings Style: Total -Pro Auburn Exterior Door Qty - Appliances Exterior Door Qty - R.R Partition - Hadrian Qty - Exterior Hardware Panic Von Duprin 22NL w lever Closer LCN 4041 or equal Accessories Window -Vinyl Qty - 12 4/0x4/0 HS Low E DG Vinyl 1806 Glass Mirror Qty - 6 Window -Vinyl Qty - Window -Vinyl Qty - Windows Window -Vinyl Qty - and Window -Vinyl Qty - Doors Window -Vinyl Qty - Window -Vinyl Qty - Windows- Interior Qty - Interior Door Qty - 12 3/0x6/8 SC Alpine Oak w timely Interior Door Qty - Interior Hardware ATOS Rhodes/Lever A40S Rhodes/Lever on Restroom Doors Spec's of 42x64 MountainStar Springfield Prineville sites Page 2 of 3 Shelving None Qty - 2 Cabinetry As Shown on Drawings Style: Total -Pro Auburn Heat Whiteboards Qty - Appliances Bulletin Boards Qty - 3.5 Tons R.R Partition - Hadrian Qty - Thermostat Urinal Screens Qty - Accessories TP Dual Roll Disp Qty - 3 Qty - 2 1806 Glass Mirror Qty - 6 Ductwork Grab bars Qty - 3 Cup Dispenser Qty - Paper Towel Disp Qty - Towel Disp Qty - Soap Disp Qty - Shower Curtain Qty - Spec's of 42x64 MountainStar Springfield Prineville sites Page 2 of 3 Range 30" Free Standing Qty - Qty - 2 Rangehood Qty - Heat Refrigerator 14cf Qty - Appliances Disposal Qty - 3.5 Tons Dishwasher Std Qty - Thermostat Freezer Qty - Washer Qty - Qty - 2 Dryer Qty - Spec's of 42x64 MountainStar Springfield Prineville sites Page 2 of 3 HVHP 11EER WH Unit Qty - 2 Mechanical Heat 15 Kw System Cooling 3.5 Tons Thermostat Programmable Plenum Walls Qty - 2 Ductwork Sheet Metal Spec's of 42x64 MountainStar Springfield Prineville sites Page 2 of 3 3/22/2023 Modern Building Systems, Inc. Confidential 9:20 AM Spec's of 42x64 MountainStar Springfield Prineville sites Page 3 of 3 Refer H2O Qty - 1 Kiddie Toilets Qty - 2 Toilets HC Qty - 1 Conduit & MC Cable Kitchen sink Qty - 1 Recepts Sinks Qty - 6 Hot water heater Qty - 1 120 volt GFI duplex plug Plumbing Tree Qty - 1 Qty - Floor Drain Qty - Plumbing Washer/Dryer hookups Qty - 1 Single Level Water Cooler Qty - 120 volt weather proof plug Dual Level Water Cooler Qty - Qty - Tub Shower Combo Qty - Recepts Shower Std Qty - Shower HC w/o Seat Qty - Shower HC w/Seat Qty - Qty - 11 Supply Piping Wirsbo Switches Waste Piping ABS System Sprinkler System None Spec's of 42x64 MountainStar Springfield Prineville sites Page 3 of 3 Panel 100 & 200 amp 120/240 panel 1 phase 2" stubout Meter Base None Wiring System Conduit & MC Cable Recepts Qty - 32 120 volt duplex plug TR Recepts Qty - 3 120 volt GFI duplex plug Recepts Qty - Recepts Qty - Recepts Qty - 2 120 volt weather proof plug Recepts Qty - Recepts Qty - 1 120 volt copier plug Recepts Qty - Switches Qty - 11 Switch Electrical Switches Qty - 4 3 way Switch System Switches Qty - Switches Qty - Switches Qty - Switches Qty - Switches Qty - Empty J -Boxes Qty - Other Qty - Lights Qty - Lights Qty - 22 2X4 T -Bar Fixtures with LED lamps Lights Qty - Lights Qty - Lights Qty - Lights Qty - 3 Exit light Lights Qty - 3 Emergency Light Bath Light's Qty - 3 Toilet wall bracket with 2 60 watt A19 lamp Exhaust Fans Qty - 3 Ceiling fan rated at 110 C.F.M Porch Lights Qty - 3 MBS standard Porchlight fixture with LED lamp w/PE Spec's of 42x64 MountainStar Springfield Prineville sites Page 3 of 3 Internal Revenue Service District Director Date: 2 3 SEP 1981 p .Lane Cou:ty Relief Nursery Inc. 2339 Willq tte Street Fsagene, OR 97405 Dear Applicant: Department of the Treasury Employer Identification Number. 93-0734800 Accounting Period Ending: Ly 31 Foundation Status Classification: 509\8)rl) and 170'N ',11",A)',vi) Advance Ruling Period Ends: •"1=.i 31, 193'1 Person to Contact: John Sutton Contact Telephone Number. ( '206) 442-5106 SEA:EO:81-1567 Based on information supplied, and assuming your operations will be as stated in your application for recognition of exemption, we have determined you are exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code. Because you are a newly created organization, we are not now making a final determination of your foundation status under section 509(a) of the Code. However, we have determined that you can reasonably be expected to be a publicly supported organization described in section 509(a)(1) and 170(b)(1)(A)(vi). Accordingly, you will be treated as a publicly supported organization, and not as a private foundation, during an advance ruling period. This advance ruling period begins on the date of your inception and ends on the date shown above. . Within 90 days after the end of your advance ruling period, you must submit to us information needed to determine whether you have met the requirements of the applicable support test during the advance ruling period. If you establish that you have been a publicly supported organization, you will be classified as a section 509(a)(1) or 509(a)(2) organization as long as you continue to meet the requirements of the applicable support test. If you do not meet the public support requirements during the advance ruling period, you will be classified as a private foundation for future periods. Also, if you are classified as a private foundation, you will be treated as a private foundation from the date of your inception for purposes of sections 507(d) and 4940. Grantors and donors may rely on the determination that you are not a private foundation until 90 days after the end of your advance ruling period. If you submit the required information within the 90 days, grantors and donors may continue to rely on the advance determination until the Service makes a final determination of your foundation. status. However, if notice that you will no longer be treated as a section 509(x)(1) organization is published in the Internal Revenue Bulletin, grantors and donors may not rely on this determination after the date of such publication. Also, a grantor or donor may not rely on this determination if he or she was in part responsible for, or was aware of, the act or failure to act that resulted in your loss of section 500: a)(1) status, or acquired knowledge that the Internal Revenue Service had given notice that you would be removed from classification as a section 503(a)(1) organization. P.O. Box 21224, Seattle, Washington 98111 (over) Letter 1045(DO) (6-77) If your sources of support, or your purposes, character, or method of operation change, please let us know so we can consider the effect of the change on your exempt status and foundation status. Also, .you should inform us of all changes in your name or address. Generally, you are not liable for social security (FICA) taxes unless you file a waiver of exemption certificate as provided in the Federal Insurance Contributions Act. If you have paid FICA taxes without filing the r.•aiver, you should call us. You are not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA). Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the Code. However, you are not automatically exempt from other Federal excise taxes. If you have any questions about excise, employment, or other Federal taxes, please let us know. Donors may deduct contributions to you as provided in section 170 of the Code Bequests, legacies, devises, transfers, or gifts to you or for your use are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code. You are required to file Form 990, Return of Organization Exempt from Income Tax, only if your gross receipts each year are normally more than $10,000. If a return is required, it must be filed by the 15th day of the fifth month after the end of your annual accounting period. The law imposes a penalty of $10 a day, up to a maximum of $5,000, when a return is filed late, unless there is reasonable cause for the delay. You are not required to file Federal income tax returns unless you are subject to the tax on unrelated business income under section 511 of the Code. If you are subject to this tax, you must file an income tax return on Form 990—T. In this letter, we are not determining whether any of your present or proposed activities are unrelated trade or business as defined in section 513 of the Code. You need an employer identification number even if you have no employees. If an employer identification number was not entered on your application, a number will be assigned to you and you will be advised of it. Please use that number on all returns you file and in all correspondence with the Internal Revenue Service. Because this letter could help resolve any questions about your exempt status and foundation status, you should keep it in your permanent records. If you have any questions, please contact the person whose name and telephone number are shown in the heading of this letter. Sincerely yours, cc: John P. ?o;!cis oj;t�— a District Director Letter 1045(DO) (6-77) Internal Revenue Service District Director Date: O t Nov 1983 C> Dane County Relief Nursery, Inc. 2839 Willamette Street Eugene, OR 97405 Dear Applicant: Department of the Treasury Our Letter Dated: September 23, 1981 Person to Contact: Ellen Oliver Contact Telephone Number. (206) 442-5106 This modifies our letter of the above date in which we stated that you would be treated as an organization which is not a private foundation until the expiration of your advance ruling period. Based on the information you submitted, we have determined that you are not a private foundation within the meaning of section 509(a) of the Internal Revenue Code, because you are an organization of the type described in section 509(a)(2) Your exempt status under section 501(c)(3) of the code is still in effect. Grantors and contributors may rely on this determination until the Internal Revenue Service publishes notice to the contrary. However, a grantor or a contributor may not rely on this determination if he or she was in part responsible for, or was aware of, the act or failure to act that resulted in your loss of section 509(a)(2) status, or acquired knowledge that the Internal Revenue Service had given notice that you would be removed from classification as a section 509(a)(2) organization. Because this letter could help resolve any questions about your private foundation status, please keep it in your permanent records. If you have any questions, please contact the person whose name and telephone number are shown above Sincerely yours, % —L District Direct r rh 915 Second Avenue, Seattle, Wash. 98174 Letter 1050 (DO) (7-77) ro- Internal Revenue Service District Director Date: AUG 13 1992 RELIEF NURSERY INC 144 E 14TH NO 5 EUGENE, OR 97401-3564 Dear Taxpayer: Department of the Treasury Employment Identification Number. 93-0784800 Person to Contact: EOMF COORDINATOR H ARLKlEE(D Contact Telephone Number: (213) 894-2339 Internal Revenue Code Section: 501(cN3 Thank you for submitting the information shown below or on the enclosure. We have made it a part of your file. The changes indicated do not adversely affect your exempt status and the exemption letter issued to you continues in effect. Please let us know about any future change in the character, purpose, method of operation, name or address of your organization. This is a requirement for retaining your exempt status. Thank you for your cooperation. Item Changed (NAME) P.O. Box 2350, Los Angeles, CA 90053 Sincerely yours, From To LANE COUNTY RELIEF NURSERY, INC. (SEE ABOVE) Letter 976(DO) (Rev. 1-87) L I F Internal Revenue Service District Director Date: JUL Z 11993 REFIEF NURSERY INC 1720 WEST 25TH AVENUE EUGENE, OR 97405-1663 Dear Taxpayer: Department of the Treasury Employment Identification Number: 93-0784800 Person to Contact EOMF COORDINATOR V`�iega Contact Telephone Number i' (213) 725-1235 Int mal Revenue Code S :cion: 501(c) ) Thank you for submitting the information shown below or on the enclosure. We have made it a part of your file. The changes indicated do not adversely affect your exempt status and the exemption letter issued to you continues in effect. Please let us know about any future change in the character, purpose, method of operation, name or address of your organization. This is a requirement for retaining your exempt status. Thank you for your cooperation. Sincer ly o rs, • Item Changed Tram -ra (ADDRESS) (SEE ABOVE) 144 E. 14TH 'NO. 5 EUGENE, OR 97401-3564 McCASLIN INDUSTRIAL PARK 2 CUPANIA CIRCLE Letter 976(DO) (Rev. 1-87) MONTEREY PARK, CA 91754-7406 L 0 REPORT OF INDEPENDENT AUDITORS AND FINANCIAL STATEMENTS RELIEF NURSERY, INC. June 30, 2022 and 2021 /in MOSSADAMS Table of Contents PAGE Report of Independent Auditors 1-2 Financial Statements Statements of financial position 3 Statements of activities 4-5 Statements of cash flows 6 Statements of functional expenses 7-8 Notes to financial statements 9-28 (1`1) MO SAIDAIVIS Report of Independent Auditors To the Board of Directors Relief Nursery, Inc. Report on the Audit of the Financial Statements Opinion We have audited the financial statements of Relief Nursery, Inc. (a nonprofit organization), which comprise the statements of financial position as of June 30, 2022 and 2021, and the related statements of activities, functional expenses, and cash flows for the years then ended, and the related notes to the financial statements. In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Relief Nursery, Inc. as of June 30, 2022 and 2021, and the changes of their net assets and their cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinion We conducted our audits in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of Relief Nursery, Inc. and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Responsibilities ofManagementfor the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for 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. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Relief Nursery, Inc.'s ability to continue as a going concern within one year after the date that the financial statements are available to be issued. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit 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 Relief Nursery, Inc.'s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about Relief Nursery, Inc.'s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control—related matters that we identified during the audit. (11�� 'UP Eugene, Oregon November 15, 2022 2 ASSETS Cash and cash equivalents Receivables Prepaid expenses and other assets Short-term investments Restricted cash and cash equivalents Land, buildings and equipment, net Beneficial interest in assets held by others Long-term investments Sapient quasi -endowment fund Theodore and Dorothy Schultz Memorial Fund TOTAL ASSETS Relief Nursery, Inc. Statements of Financial Position LIABILITIES AND NET ASSETS June 30, 2022 2021 $ 1,057,501 1,084,603 25,674 1,565,227 9,296 3,194,351 1,930,488 594,197 296,345 $ 9,757,682 $ 1,186,243 505,073 36,207 1,736,534 33,268 3,341,315 1,981,579 669,853 356,432 A` n t A/ 1^A Accounts payable $ 83,844 $ 51,777 Accrued expenses 171,278 150,128 Deferred revenue 573,489 663,086 Total liabilities 828,611 864,991 Net assets Without donor restrictions (Note 12) 6,052,319 5,877,417 With donor restrictions (Note 11) 2,876,752 3,104,096 Total net assets 8,929,071 8,981,513 TOTAL LIABILITIES AND NET ASSETS $ 9,757,682 $ 9,846,504 See accompanying notes. 3 Relief Nursery, Inc. Statements of Activities REVENUES AND OTHER SUPPORT Grants Contributions Fundraising Contract for services United Way Investment return, net Net assets released from restrictions (Note 11) Appropriation from donor endowment amounts without purpose restrictions Total revenues and other support EXPENSES Program services Therapeutic Preschool Accessing Success Parent Education Healthy Families Outreach Project Mental Health Counseling Services Preschool Promise ISRS Navigator Total program services Supporting activities Administrative support Fundraising Total supporting activities Total expenses CHANGE IN NET ASSETS NET ASSETS, at beginning of year NET ASSETS, at end of year Year Ended June 30, 2022 Without Donor With Donor Restrictions Restrictions Total $ 3,517,098 $ - $ 3,517,098 426,845 110,470 537,315 845,570 - 845,570 380,741 - 380,741 38,418 - 38,418 (248,609) (212,354) (460,963) 125,460 (125,460) - 5,085,523 (227,344) 4,858,179 1,557,285 - 1,557,285 520,301 - 520,301 162,075 - 162,075 355,172 - 355,172 497,029 - 497,029 219,864 - 219,864 91,306 - 91,306 246,193 - 246,193 203,256 - 203,256 3,852,481 - 3,852,481 510,334 - 510,334 547,806 - 547,806 1,058,140 - 1,058,140 4,910,621 - 4,910,621 174,902 (227,344) (52,442) 5,877,417 3,104,096 8,981,513 $ 6,052,319 $ 2,876,752 $ 8,929,071 4 See accompanying notes. REVENUES AND OTHER SUPPORT Grants Contributions Fundraising Contract for services United Way In-kind contributions Investment return, net Net assets released from restrictions (Note 11) Appropriation from donor endowment amounts without purpose restrictions Total revenues and other support EXPENSES Program services Therapeutic Preschool Accessing Success Parent Education Healthy Families Outreach Project Mental Health Counseling Services Total program services Supporting activities Administrative support Fundraising Total supporting activities Total expenses CHANGE IN NET ASSETS NET ASSETS, at beginning of year NET ASSETS, at end of year Relief Nursery, Inc. Statements of Activities (continued) Year Ended June 30, 2021 Without Donor With Donor Restrictions Restrictions Total $ 2,939,033 $ - $ 2,939,033 721,840 12,500 734,340 578,960 - 578,960 295,456 - 295,456 58,792 - 58,792 3,834 - 3,834 383,652 763,817 1,147,469 118,052 (118,052) - 5,099,619 658,265 5,757,884 1,748,833 - 1,748,833 427,038 - 427,038 139,615 - 139,615 337,976 - 337,976 854,390 - 854,390 88,191 - 88,191 3,596,043 - 3,596,043 441,113 - 441,113 465,973 - 465,973 907,086 - 907,086 4,503,129 - 4,503,129 596,490 658,265 1,254,755 5,280,927 2,445,831 7,726,758 $ 5,877,417 $ 3,104,096 $ 8,981,513 See accompanying notes. 5 Relief Nursery, Inc. Statements of Cash Flows CASH FLOWS FROM OPERATING ACTIVITIES Cash received from grantors Cash received from contributors Interest and dividends received Cash paid to employees Cash paid to suppliers Net cash provided by (used in) operating activities CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sale of investments Purchase of investments Purchase of property and equipment Net cash provided by (used in) investing activities NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS, AND RESTRICTED CASH, at beginning of year CASH AND CASH EQUIVALENTS, AND RESTRICTED CASH, at end of year RECONCILIATION OF CASH, CASH EQUIVALENTS, AND RESTRICTED CASH Cash and cash equivalents Restricted cash Total cash, cash equivalents, and restricted cash Years Ended June 30, 2022 2021 $ 3,228,712 $ 3,260,117 1,421,303 1,252,341 15,981 12,862 (745,463) (3,290,257) (3,885,659) (876,918) 34,874 358,145 673,030 1,262,459 (791,834) (1,152,891) (68,784) (243,581) (187,588) (134,013) (152,714) 224,132 1,219,511 995,379 $ 1,066,797 $ 1,219,511 $ 1,057,501 $ 1,186,243 9,296 33,268 $ 1,066,797 $ 1,219,511 6 See accompanying notes. Relief Nursery, Inc. Statements of Functional Expenses Year Ended June 30, 2022 (With Comparative Totals for the Year Ended June 30, 2021) See accompanying notes. 7 Program Services Supporting Activities Mental Health Total Total Total Total Therapeutic Accessing Parent Healthy Outreach Counseling Preschool Program Administrative Supporting Expenses Expenses Preschool Success Education Families Project Services Promise ISRS Navigator Services Fundraising Support Activities 2022 2021 Personnel expenses Salaries and wages $ 1,116,872 $ 388,400 $ 111,197 $ 253,066 $ 364,413 $ 158,315 $ 64,522 $ 159,209 $ 121,569 $ 2,737,563 $ 275,926 $ 236,260 $ 512,186 $ 3,249,749 $ 2,757,336 Employee benefits 52,531 46,679 6,610 34,243 28,914 8,934 7,498 25,292 357 211,058 9,296 96,528 105,824 316,882 342,380 Payroll tax and insurance 99,992 33,285 9,150 23,344 28,948 14,212 5,505 15,402 12,373 242,211 28,289 25,583 53,872 296,083 226,584 Retirement contribution, net of forfeitures 12,510 5,456 1,779 3,670 4,780 3,686 1,077 1,598 1,615 36,171 6,999 925 7,924 44,095 41,342 Total personnel expenses 1,281,905 473,820 128,736 314,323 427,055 185,147 78,602 201,501 135,914 3,227,003 320,510 359,296 679,806 3,906,809 3,367,642 Other expenses Fundraising expenses 6 2 - 1 2 - - - 1 12 155,320 2,827 158,147 158,159 61,057 Custodial and gardening supplies 29,442 6,396 1,322 4,566 6,215 3,678 1,621 3,915 3,890 61,045 5,361 18,426 23,787 84,832 88,947 Telephone &technology 21,006 6,552 1,482 5,717 4,358 6,176 1,155 3,414 5,080 54,940 14,073 4,097 18,170 73,110 144,999 Program supplies 10,235 257 11,909 68 10,469 796 23 3,746 21,492 58,995 2,912 586 3,498 62,493 239,798 Utilities 18,447 4,798 1,014 3,724 3,396 2,922 1,339 3,132 3,294 42,066 4,570 5,632 10,202 52,268 45,084 Repairs and maintenance 3,371 711 130 264 474 392 232 350 545 6,469 579 36,700 37,279 43,748 60,139 Insurance 15,323 3,903 822 6,619 3,199 2,260 763 2,465 1,879 37,233 3,287 1,699 4,986 42,219 48,284 Dues, subscriptions, licenses and fees 32,739 375 6 15 23 77 4 153 155 33,547 2,942 4,665 7,607 41,154 30,009 Food and food service supplies 32,274 - - - 2,284 1,894 1,323 - - 37,775 - 10 10 37,785 22,148 Audit expense - - - - - - - - - - - 35,200 35,200 35,200 33,900 Staff mileage 1,562 5,304 1,673 2,629 5,926 523 - 3,486 8,176 29,279 1,486 2,783 4,269 33,548 21,625 Staff training and conferences 4,191 530 213 104 824 2,115 116 9,744 7,579 25,416 66 382 448 25,864 5,605 Copying and printing 6,606 1,188 297 693 4,725 495 198 495 594 15,291 9,498 448 9,946 25,237 25,780 Professional services 3,897 443 52 365 183 5,345 65 172 172 10,694 1,476 11,875 13,351 24,045 17,500 Office supplies 3,274 804 130 223 495 642 137 725 751 7,181 3,713 2,342 6,055 13,236 19,958 Staff and volunteer recognition 2,922 896 199 624 504 403 201 308 308 6,365 1,710 1,426 3,136 9,501 7,184 Bus transportation 4,622 253 531 - 3,530 - 150 - 3 9,089 - - - 9,089 8,056 Marketing - - - - - - - - - - 7,435 - 7,435 7,435 6,968 Miscellaneous expense 86 - - - - 578 - - 355 1,019 2,603 970 3,573 4,592 21,898 Board expenses - - - - - - - - - - - 1,420 1,420 1,420 1,197 Parent Education - - 1,381 - - - - - - 1,381 - - - 1,381 - Meetings expenses 205 - - 9 - - - 18 7 239 147 837 984 1,223 303 Auxiliary services - - - - - - - - - - - 524 524 524 1,038 Bad debt expense 374 Total expenses before depreciation 1,472,113 506,232 149,897 339,944 473,662 213,443 85,929 233,624 190,195 3,665,039 537,688 492,145 1,029,833 4,694,872 4,279,493 Depreciation 85,172 14,069 12,178 15,228 23,367 6,421 5,377 12,569 13,061 187,442 10,118 18,189 28,307 215,749 223,636 Total expenses $ 1,557,285 $ 520,301 $ 162,075 $ 355,172 $ 497,029 $ 219,864 $ 91,306 $ 246,193 $ 203,256 $ 3,852,481 $ 547,806 $ 510,334 $ 1,058,140 $ 4,910,621 $ 4,503,129 See accompanying notes. 7 Relief Nursery, Inc. Statements of Functional Expenses Year Ended June 30, 2021 8 See accompanying notes. Program Services Supporting Activities Mental Health Total Total Total Therapeutic Accessing Parent Healthy Outreach Counseling Program Administrative Supporting Expenses Preschool Success Education Families Project Services Services Fundraising Support Activities 2021 Personnel expenses Salaries and wages $ 996,292 $ 304,797 $ 87,260 $ 243,475 $ 554,120 $ 55,532 $ 2,241,476 $ 284,342 $ 231,518 $ 515,860 $ 2,757,336 Employee benefits 121,210 40,958 14,483 41,945 75,468 2,708 296,772 25,166 20,442 45,608 342,380 Payroll tax and insurance 88,328 27,134 3,809 22,034 37,956 4,513 183,774 23,951 18,859 42,810 226,584 Retirement contribution, net of forfeitures 12,086 3,457 1,630 4,057 7,001 3,004 31,235 6,592 3,515 10,107 41,342 Total personnel expenses 1,217,916 376,346 107,182 311,511 674,545 65,757 2,753,257 340,051 274,334 614,385 3,367,642 Other expenses Program supplies 174,770 643 1,223 3,304 54,475 57 234,472 4,114 1,212 5,326 239,798 Telephone & technology 58,066 17,262 3,680 5,432 31,922 2,363 118,725 13,855 12,419 26,274 144,999 Custodial and gardening supplies 43,808 4,675 2,130 1,823 9,481 3,345 65,262 2,635 21,050 23,685 88,947 Fundraising expenses - - - - - - - 61,057 - 61,057 61,057 Repairs and maintenance 7,126 961 292 590 1,824 256 11,049 647 48,443 49,090 60,139 Insurance 22,788 3,110 4,280 903 8,806 1,338 41,225 1,338 5,721 7,059 48,284 Utilities 26,109 2,598 1,465 1,419 5,767 2,629 39,987 2,494 2,603 5,097 45,084 Audit expense - - - - - - - - 33,900 33,900 33,900 Dues, subscriptions, licenses and fees 25,244 385 - - - 260 25,889 2,034 2,086 4,120 30,009 Copying and printing 6,632 957 196 722 4,874 135 13,516 10,992 1,272 12,264 25,780 Food and food service supplies 17,982 - 11 - 3,305 850 22,148 - - - 22,148 Miscellaneous expense 341 5 - - 183 75 604 3,869 17,425 21,294 21,898 Staff mileage 1,487 2,639 908 1,798 10,260 227 17,319 1,928 2,378 4,306 21,625 Office supplies 8,402 1,847 285 1,808 3,913 340 16,595 1,292 2,071 3,363 19,958 Professional services 5,844 1,603 342 386 1,078 999 10,252 4,182 3,066 7,248 17,500 Bus transportation 5,268 344 707 - 1,737 - 8,056 - - - 8,056 Staff and volunteer recognition 1,949 600 100 600 1,300 4,549 1,070 1,565 2,635 7,184 Marketing - - - - - - - 6,968 - 6,968 6,968 Staff training and conferences 1,226 960 350 453 346 965 4,300 872 433 1,305 5,605 Board expenses - - - - - - - 96 1,101 1,197 1,197 Auxiliary services - - - 1,038 1,038 1,038 Bad debt expense - 374 - 374 - - - 374 Meetings expenses 75 - 63 138 71 94 165 303 Total expenses before depreciation 1,625,033 414,935 123,525 330,749 813,879 79,596 3,387,717 459,565 432,211 891,776 4,279,493 Depreciation 123,800 12,103 16,090 7,227 40,511 8,595 208,326 6,408 8,902 15,310 223,636 Total expenses $ 1,748,833 $ 427,038 $ 139,615 $ 337,976 $ 854,390 $ 88,191 $ 3,596,043 $ 465,973 $ 441,113 $ 907,086 $ 4,503,129 8 See accompanying notes. Relief Nursery, Inc. Notes to Financial Statements Note 1 — Description of Operations and Summary of Significant Accounting Policies Description of operations Relief Nursery, Inc. (Relief Nursery) is an Oregon not-for-profit child abuse and neglect prevention agency. Nationally recognized, Relief Nursery, Inc. stops the cycle of child abuse and neglect with its blend of therapeutic early childhood services and comprehensive family support, including alcohol and drug recovery support services to low income families primarily in Lane County. Relief Nursery receives grant funding from a variety of sources including: federal, state and local government agencies; other not- for-profit organizations; and individual and corporate donors. Relief Nursery is a corporation, organized under the provisions of the not-for-profit corporation laws of the State of Oregon, and is exempt from federal income tax as an organization described in Section 501(c)(3) of the Internal Revenue Code. Basis of accounting The financial statements of Relief Nursery have been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. Basis of presentation Financial statement presentation follows the recommendations of generally accepted accounting principles (GAAP) Financial Statements of Not -for -Profit Entities. Relief Nursery is required to report information regarding its financial position and activities according to two classes of net assets: net assets with donor restrictions and net assets without donor restrictions. Accordingly, net assets of Relief Nursery and changes therein are classified and reported as follows: Net Assets with Donor Restrictions — The part of net assets of Relief Nursery that is subject to donor - imposed restrictions (donors include other types of contributors, including makers of certain grants). Net assets with donor restrictions are expected to be released from restriction when a restriction expires, that is, when the stipulated time has elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or both. Net Assets without Donor Restrictions — The part of net assets of a not-for-profit entity that is not subject to donor -imposed restrictions (donors include other types of contributors, including makers of certain grants). Net assets without donor restrictions may be subject to self-imposed limits by action of Relief Nursery's governing board. Board designated net assets may be earmarked for future programs, investment, contingencies, purchase or construction of buildings and equipment, or other uses. Cash and cash equivalents Relief Nursery considers all highly liquid investments with a maturity of three months or less when acquired to be cash equivalents. Relief Nursery maintains its cash balances in several financial institutions located primarily in Eugene, Oregon. Account balances at each financial institution are insured by the Federal Deposit Insurance Corporation up to $250,000. Certain balances periodically exceed the insured amount. Relief Nursery does not believe it is exposed to any significant credit risk on cash, and has not experienced any losses in such accounts. 0 Relief Nursery, Inc. Notes to Financial Statements Note 1 — Description of Operations and Summary of Significant Accounting Policies (continued) Investments in marketable securities Investments are primarily composed of trading securities and mutual funds, and are carried at fair value. See Note 8 for discussion of fair value measurements. Unrealized gains and losses are recorded to recognize the increase or decrease in fair value from the beginning of the year to the end of the year. Investment income is recognized on the accrual basis of accounting whereby interest and dividend income is recorded when earned, and realized gains or losses on the sale of investments are recorded at the date of sale. Realized and unrealized gains and losses are reflected within investment return, net, in the statement of activities. Relief Nursery invests cash in excess of daily requirements in short-term investments. At June 30, 2022 and 2021, $1,565,227 and $1,736,534, respectively, is invested short term, and during the year short-term investments earned (lost) ($233,802) and $383,652 , respectively. Most long-term investments are held in two investment pools. The Theodore and Dorothy Schultz Memorial Fund is for a donor restricted endowment and the unappropriated net appreciation of those endowments. The Sapient quasi -endowment fund is for amounts designated by the board of directors for long-term investment. Long-term investment activity is reflected in Note 7. The majority of investments are held on behalf of Relief Nursery by a financial advisory service company. In that Relief Nursery's investments are primarily comprised of corporate equity securities and mutual funds, significant changes in prevailing interest rates and market conditions may adversely affect the timing and amount of cash flows on such investments and their related values. Due to the level of risk associated with certain investment securities and the level of uncertainty related to changes in the value of investment securities, it is at least reasonably possible that changes in values in the near term could materially affect Relief Nursery's financial position and the amounts reported in the statements of activities. Beneficial interest in assets held by others Relief Nursery has transferred assets (investments carried at fair value) to the Oregon Community Foundation (OCF) establishing two funds. See Note 8 for discussion of fair value measurements. Relief Nursery Endowment Fund was established in 1993. This agreement provides that upon written request from a majority of Relief Nursery's Board of Directors, and subject to a majority approval of the OCF Board of Directors, additional distributions can be made from the fund assets, even to the exhaustion of the fund. Children's Legacy Fund FBO Relief Nursery was established in 2014 as donor restricted endowment fund. This agreement permits OCF to substitute another qualified charitable organization with similar objectives and purposes selected by OCF in its sole discretion in the place of Relief Nursery if Relief Nursery ceases to exist or is no longer a qualified charitable organization. Relief Nursey has granted variance power to OCF, which allows the funds to be administered as component funds of OCF subject to OCF's articles of incorporation and bylaws. OCF makes annual or bi- annual distributions of an appropriate percentage of the fair market value of the Funds as determined by their Board of Directors. 10 Relief Nursery, Inc. Notes to Financial Statements Note 1 — Description of Operations and Summary of Significant Accounting Policies (continued) Accounts receivable Relief Nursery considers all accounts receivable to be fully collectible; accordingly, no allowance for doubtful accounts was considered necessary. Management determines and evaluates past due balances on an account by account basis, and if amounts become uncollectible, they are charged to operations as bad debt expense when that determination is made. Revenue recognition Relief Nursery recognizes grant revenue as income when services are performed under the grant/contract agreement. Other public support is recognized when funds are received or a legally enforceable pledge is made. Fee for service revenue is recognized when the service is performed. Proceeds from fundraising events are recognized as revenue during the fiscal year that the fundraising events occur. Revenues received during the year but not earned as of the end of the fiscal year are reported as deferred revenue. Land, buildings and equipment Property and equipment in excess of $1,000 is capitalized at cost. Major renewal and betterments are capitalized, while replacements, maintenance and repairs which do not improve or extend the lives of the respective assets are charged to expense currently. Contributed property and equipment is capitalized at its fair value at the date of the donation. If donors stipulate how long the assets must be used, the contributions are recorded as restricted support. In the absence of such stipulations, contributions of property and equipment are recorded as unrestricted support. Depreciation is computed using the straight-line method at rates based on the estimated useful life of the property. No buildings or equipment are impaired Refundable advance In April 2020, Relief Nursery received a loan under the Small Business Association's Paycheck Protection Program from Banner bank in the amount of $97,250. It is Relief Nursery's policy to account for this funding as a conditional contribution in accordance with ASC 958-605. Upon receipt, the cash inflow is recorded as a refundable advance. This refundable advance is reduced as the barriers are overcome and Relief Nursery is entitled to the assets and the conditions of release have been substantially met or explicitly waived. In 2021, management determined the barriers were overcome when expenses were incurred and when the bank forgave the loan. Relief Nursery recognized contributions revenue of $97,250 in 2021. Contributed services Relief Nursery receives donated services from a variety of unpaid volunteers who assist with programs in non -specialized roles and with fundraising events throughout the year. Approximately 9,516 and 10,461 hours were donated by unpaid volunteers in the years ended June 30, 2022 and 2021, respectively. The Board of Directors also performs their duties and services on a volunteer basis, and the values of these donated services are not reflected in the financial statements. 11 Relief Nursery, Inc. Notes to Financial Statements Note 1 — Description of Operations and Summary of Significant Accounting Policies (continued) Income taxes Relief Nursery is a not-for-profit organization as described in Section 501(c) (3) of the Internal Revenue Code and is exempt from federal income taxes. Relief Nursery has also been classified as an entity that is not a private foundation within the meaning of the Internal Revenue Code and as an entity that qualifies for deductible contributions. Relief Nursery does not have any material uncertain tax positions. Relief Nursery files income tax returns in the U.S. federal and Oregon state jurisdictions. Functional expenses The allocation of functional expenses to the various organizational activities is based on square footage estimates and on time and effort incurred by personnel. Occupancy related expenses are allocated based on square footage used by each specific program. Other expenses are allocated based on full-time equivalent (FTE) of each program or project as a percentage of total FTE. Allocation of administrative support expenses is based on management's analysis of various cost criteria. The activities relate to either program services or support services. Program Services Therapeutic Early Childhood Preschool This program provides a unique combination of individualized classroom and home-based developmental experiences for children birth to six years of age. All aspects of the program focus on the specific issues of children from multi -stressed families who have experienced trauma, abuse, and/or stress, or are at risk for such experiences. Multiple features contribute to the therapeutic nature of this program and its effectiveness in preventing child abuse and neglect. The curriculum and environment provided at the Relief Nursery support the individual needs of each child. Teachers, specialists, and parents work together to establish individual goals for each child. The therapeutic classroom is part of a larger system providing comprehensive, ameliorating services to both child and family. To provide continuity between school and home, the child's classroom teacher is also the family's home visitor, helping to enhance parenting skills, promoting parent-child relationships, and creating a healthy and nurturing home environment. All children participate in developmental screenings designed to reveal the need for further assessment and/or specialized services to ensure appropriate and healthy development. Accessing Success Provides alcohol and drug recovery support services for families who have substance abuse issues and/or whose lives have been impacted by substance abuse. The unique aspect of Accessing Success includes Peer Support Interventionists who are in recovery and provide mentoring and support for individual parents, as well as lead other Accessing Success activities. Other activities include a "Parents for Recovery" support group, transportation to and from events and other activities, alcohol and drug free social activities, and other supports that help parents maintain and/or achieve an alcohol and drug-free life-style. Intake and outreach are the front-end enrollment and crisis response of the Relief Nursery model. The approach is strength -based and creative, offering choices and support to families in a patient and compassionate manner. A flexible strategy is essential in meeting the needs of families with multiple issues and overcoming obstacles interfering with their follow-through. 12 Relief Nursery, Inc. Notes to Financial Statements Note 1 — Description of Operations and Summary of Significant Accounting Policies (continued) Parent Education In addition to the integration of informal parent education and support into all aspects of the Relief Nursery, formal parent education classes, individualized in home parenting education and special parenting activities are offered. All Parenting services are offered in English and Spanish in a variety of formats in order to meet the needs of families. Transportation support, light meals, and childcare are provided in order to insure access to events and to remove barriers and challenges for parents. Healthy Families at Relief Nursery This intensive home visiting program for qualifying families with a child aged birth through 3 years has an infant/toddler mental health focus and is designed for families facing challenges such as single parenthood, low income, childhood history of abuse and other adverse child experiences, and current or previous issues related to substance abuse, mental health issues, and/or domestic violence. Families enrolled in Healthy Families have access to other Relief Nursery services as well. Outreach Program This program provides "front-end" intake, enrollment and crisis response for families initially contacting the Relief Nursery. The approach is strength -based and creative, offering choices and support to families in a compassionate and strength -based manner. A flexible strategy is utilized providing timely services for families with multiple issues who are seeking support for themselves and their children. Intake workers offer a supportive response and provide information, as needed about the Relief Nursery and other community resources. In addition to intake and resources referrals, this program provides respite care, home visits, and access to other Relief Nursery services such as family literacy events, mental health and other specialized programs. Mental Health Counseling Services Highly trained counselors provide individual adult, child and family counseling services that include assessment, treatment plans and progress monitoring. The mental health service follows a family systems model based upon the belief that working with the entire family is the most effective means to help individuals achieve treatment goals. A strong focus placed upon parent-child attachment and relationships, emotional regulation skills, behavior management strategies and resiliency and trauma - informed therapy. Social Emotional Classroom — This specialized classroom is a collaboration with Early Childhood Cares and Oregon Health and Science University's Child Development and Rehabilitation Center. This classroom is led by a child and family therapist along with an early childhood special education specialist. Children attend four days per week and families receive case management, family counseling and home visiting as well as having access to all other Relief Nursery services. Preschool Promise at Relief Nursery This classroom follows the Therapeutic Early Childhood Program model with a more robust classroom schedule in which children attend 900 hours per year. 13 Relief Nursery, Inc. Notes to Financial Statements Note 1 — Description of Operations and Summary of Significant Accounting Policies (continued) Navigator Services This program assists families with removal of barriers to accessing affordable and sustainable housing, financial stability, legal assistance, mental health services, alcohol and other drug treatment services and parenting support. Respite services are offered to qualifying families with children six weeks to six years of age. In -Home Safety and Reunification Services (ISRS) The purpose of the ISRS program is to provide In -Home Safety and Reunification Services (ISRS) in Lane County to safely reduce the number of children who enter or remain in foster care with a focus on safety and change. The program provides basic home and self-management skills training to adults, children, and adolescents to address safety concerns and implements an effective service plan in collaboration with ODHS caseworker and family members. The ISRS worker assists families in completing items on their case plan goals set by the caseworker and family. Respite services are also offered to qualifying families with children 6 weeks up to 6 years of age. Supporting Activities Fundraising These expenses primarily relate to direct costs incurred for annual fundraisers, donor relations, community outreach, and development personnel. Administrative Support These expenses are related to the administration, accounting, personnel, and organization -wide functions necessary for Relief Nursery to operate. Subsequent events Subsequent events are events or transactions that occur after the statement of financial position date but before financial statements are available to be issued. Relief Nursery recognizes in the financial statements the effects of all subsequent events that provide additional evidence about conditions that existed at the date of the statement of financial position, including the estimates inherent in the process of preparing the financial statements. Relief Nursery's financial statements do not recognize subsequent events that provide evidence about conditions that did not exist at the date of the statement of financial position but arose after the statement of financial position date and before financial statements are available to be issued. Relief Nursery has evaluated subsequent events through November 15, 2022, which is the date the financial statements are available to be issued. Use of estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. 14 Relief Nursery, Inc. Notes to Financial Statements Note 1 — Description of Operations and Summary of Significant Accounting Policies (continued) Reclassifications Certain items from the prior year financial statements have been reclassified to conform to the current year presentation. The reclassifications have no effect on previously reported change in net assets. Recently Adopted Standards As of July 1, 2021, Relief Nursey adopted FASB Accounting Standards Update (ASU) 2020-07, Not -for - Profit Entities for Contributed Nonfinancial Assets. This ASU amends Subtopic 958-605, Not -for -Profit - Revenue Recognition, which didn't previously include specific presentation or disclosure requirements for contributed nonfinancial assets, such as gifts -in-kind or in-kind donations, other than contributed services. The adoption of ASU 2020-07 had no impact on Relief Nursery's change in net assets. Note 2 — Cash and Cash Equivalents Relief Nursery places its cash with various financial institutions. At June 30, 2022 and 2021, the deposit amounts totaled $1,078,447 and $1,204,275 respectively. Amounts held in checking and savings accounts were insured up to the maximum insurable amount by Federal Deposit Insurance Corporation (FDIC) as of the fiscal year end. Money market funds are not held in banks and therefore not federally insured. The funds held in the money market funds at Sapient are insured by the Securities Investor Protection Corporation (SIPC). Checking Money market funds Petty cash June 30, 2022 2021 981,511 $ 1,019,014 75,753 167,067 237 162 $ 1,057,501 $ 1,186,243 Donations have been received which have been restricted by donors to be used for programs and for facility improvement and maintenance, and construction, fundraising, and other expenses. These funds are deposited into investment accounts appropriate to donor stipulated restrictions. Restricted cash and cash equivalents as of June 30, 2022 and 2021, consisted of: June 30, 2022 2021 Restricted for Programs held at Sapient 6,311 $ 26,415 Restricted for Theodore and Dorothy Schultz Memorial Fund 2,985 6,853 $ 9,296 $ 33,268 15 Relief Nursery, Inc. Notes to Financial Statements Note 3 — Receivables Receivables as of June 30, 2022 and 2021 consisted of the following balances: Grants receivable Other receivables Note 4 — Short -Term Investments Short-term investments are summarized as follows: June 30, 2022 2021 $ 1,027,185 $ 450,385 57,418 54,688 $ 1,084,603 $ 505,073 June 30, 2022 2021 Equity securities $ 821,128 $ 847,695 Fixed income securities 711,436 847,185 Asset-backed securities 25,038 35,324 Corporate bonds - 3,780 Mutual funds 7,625 2,550 $ 1,565,227 $ 1,736,534 Earnings on short-term investments are classified as without donor restrictions on the statements of financial position. 16 Relief Nursery, Inc. Notes to Financial Statements Note 5 — Liquidity of Assets The following reflects Relief Nursery's financial assets as of the balance sheet date, reduced by amounts not available for general use because of contractual or donor -imposed restrictions within one year of the balance sheet date. Amounts not available include amounts set aside for long-term investing in the quasi - endowment that could be drawn upon if the governing board approves that action. However, amounts already appropriated from either the donor -restricted endowment or quasi -endowment for general expenditure within one year of the balance sheet date have not been subtracted as unavailable. Financial assets, at year-end Cash and cash equivalents Receivables Short-term investments Restricted cash and cash equivalents Beneficial interest in assets held by others Long-term investments Sapient quasi -endowment fund Theodore and Dorothy Schultz Memorial Fund Less those unavailable for general expenditures within one year, due to Contractual or donor -imposed restrictions (Note 11) Subject to expenditure for specified purpose Subject to Relief Nursery's spending policy and appropriation Subject to appropriation and expenditure when a specified event occurs Board designations (Note 12) Amounts set aside for Building Fund Financial assets available to meet cash needs for general expenditures within one year June 30, 2022 2021 $ 1,057,501 1,084,603 1,565,227 9,296 1,930,488 594,197 $ 1,186,243 505,073 1,736,534 33,268 1,981,579 669,853 296,345 356,432 6,537,657 6,468,982 (46,427) (1,659,565) (1,170,760) (62,963) (1,891,454) (1,149,679) (118,984) (110,595) $ 3,541,921 $ 3,254,291 Relief Nursery is substantially supported by restricted contributions, grants, and contracts. Because a funder's restriction requires resources to be used in a particular manner or in a future period, Relief Nursery must maintain sufficient resources to meet those responsibilities to its donors. Thus, financial assets may not be available for general expenditure within one year. As part of Relief Nursery's liquidity management, it has a policy to structure its financial assets to be available as its general expenditures, liabilities, and other obligations come due. In addition, Relief Nursery invests cash in excess of daily requirements in short-term investments. 17 Relief Nursery, Inc. Notes to Financial Statements Note 6 — Beneficial Interest in Assets Held by Others The beneficial interest in assets held by others is carried at fair value. Fair value as of June 30, 2022 and 2021 is the following: Oregon Community Foundation — Relief Nursery Endowment Fund Oregon Community Foundation — Children's Legacy Fund for the Benefit of Relief Nursery, donor restricted endowment Note 7 — Long -Term Investments June 30, 2022 2021 $ 759,728 $ 831,900 1,170,760 $ 1,930,488 1,149,679 $ 1,981,579 Donations have been received which have been restricted by donors to be used for programs in the Sapient Quasi -Endowment Fund and the Theodore and Dorothy Shultz Memorial Fund. These funds are held in a separate investment account maintained specifically for this purpose as stipulated by the donors. Restricted investments as of June 30, 2022 and 2021, consisted of: Mutual funds Equity securities Fixed income securities Corporate bonds 18 June 30, 2022 2021 $ 479,996 $ 504,109 404,266 461,571 6,280 56,394 - 4,211 $ 890,542 $ 1,026,285 Relief Nursery, Inc. Notes to Financial Statements Note 7 — Long -Term Investments (continued) Long-term investment activity is reflected in the following tables for June 30, 2022 and 2021: Long -Term Investment Activity as of June 30, 2022 Sapient Quasi- Theodore and Endowment Dorothy Schultz Fund Memorial Fund Total Investments at beginning of year $ 669,853 $ 356,432 $ 1,026,285 Investment return, net (52,282) (47,030) (99,312) Amounts appropriated for current operations (23,374) (13,057) (36,431) 161,357 68,249 229,606 Investments at end of year $ 594,197 $ 296,345 $ 890,542 Investments at beginning of year Investment return, net Amounts appropriated for current operations Investments at end of year Long -Term Investment Activity as of June 30, 2021 Sapient Quasi- Theodore and Endowment Dorothy Schultz Fund Memorial Fund Total $ 531,387 $ 300,976 $ 832,363 161,357 68,249 229,606 (22,891) (12,793) (35,684) $ 669,853 $ 356,432 $ 1,026,285 19 Relief Nursery, Inc. Notes to Financial Statements Note 8 — Fair Value Measurements FASB Accounting Standards Codification (ASC) 820, Fair Value Measurements and Disclosures, provides the framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). The three levels of the fair value hierarchy under FASB ASC 820 are described as follows: Basis of Fair Value Measurement Level 1 — Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the reporting entity has the ability to access. Level 2 — Inputs to the valuation methodology are quoted prices in markets that are not considered to be active or financial instruments without quoted market prices, but for which all significant inputs are observable, either directly or indirectly. Level 3 — Inputs to the valuation methodology are unobservable and significant to the fair value measurement. The asset or liability's fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. Management of Relief Nursery is responsible for determining valuation methods. Following is a description of the valuation methodologies used for instruments measured at fair value on a recurring basis and recognized in the accompanying statement of financial position, as well as the general classification of such instruments pursuant to the valuation hierarchy. At least annually, Management: (1) determines if the current valuation techniques used in fair value measurements are still appropriate, and (2) evaluates and adjusts the unobservable inputs used in the fair value measurements based on current market conditions and third -party information. There have been no changes in the methodologies used at June 30, 2022 and 2021. Relief Nursery recognizes transfers between levels in the fair value hierarchy at the end of the reporting period. Registered Investment Companies: Valued at quoted market prices provided primarily by custodians of shares held by Relief Nursery at year end. The fair value of the investments in mutual funds is classified within Level 1 of the valuation hierarchy. Beneficial Interest in Assets Held by Others: Relief Nursery uses net asset value (NAV) to determine the fair value of all the underlying investments which (a) do not have readily determinable fair value and (b) prepare their financial statements consistent with the measurement principles or have the attributes of an investment company. The beneficial interest in assets held by others is valued at NAV. There are no unfunded commitments and the redemption frequency is quarterly. There is no redemption notice period and no other restrictions. 20 Relief Nursery, Inc. Notes to Financial Statements Note 8 — Fair Value Measurements (continued) The following table presents the fair value measurements of assets recognized in the accompanying statement of financial position measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall at June 30, 2022 and 2021. Fair Value Measurements as of June 30, 2022 Level Level Level Total Registered investment companies: Equity securities $ 1,225,394 $ $ - $ 1,225,394 Fixed income securities 717,716 - - 717,716 Mutual funds 487,621 - - 487,621 Asset back securities 25,038 - - 25,038 Total assets in the fair value hierarchy $ 2,455,769 $ - $ - 2,455,769 Investments measured at net asset value 1,930,488 Investments at fair value $ 4,386,257 Fair Value Measurements as of June 30, 2021 Level Level Level Total Registered investment companies Corporate bonds $ 7,991 $ - $ - $ 7,991 Equity securities 1,309,266 - - 1,309,266 Fixed income securities 903,579 - - 903,579 Mutual funds 506,659 - - 506,659 Asset back securities 35,324 - - 35,324 Investments measured at net asset value Investments at fair value Note 9 — Endowment Funds $ 2,762,819 $ - $ - 2,762,819 1,981,579 $ 4,744,398 Endowments of Not -for -Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act, and Enhanced Disclosures for all Endowment Funds provides guidance on the net asset classification of donor restricted endowment funds for a not-for-profit organization that is subject to an enacted version of the Uniform Prudent Management of Institutional Funds Act of 2006 (UPMIFA) and also required disclosures about endowment funds, both donor -restricted endowment funds and board -designated endowment funds. 21 Relief Nursery, Inc. Notes to Financial Statements Note 9 — Endowment Funds (continued) The Board interprets the Oregon Uniform Prudent Management of Institutional Funds Act (OUPMIFA) as requiring the preservation of the fair value of the original gift as of the gift date of the donor -restricted endowment funds absent explicit donor stipulations to the contrary. As a result of this interpretation, Relief Nursery classifies as net assets with restrictions the original value of gifts donated to the donor -restricted endowment fund, the original value of subsequent gifts to the donor -restricted endowment fund, and accumulations to the donor -restricted endowment fund made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added to the fund. The remaining portion of the donor -restricted endowment fund is classified as net assets with restrictions until those amounts are appropriated for expenditure by Relief Nursery in a manner consistent with the standard of prudence prescribed by OUPMIFA. In accordance with OUPMIFA, Relief Nursery considers the following factors in making a determination to appropriate or accumulate donor restricted endowment funds: duration and preservation of the fund; the purposes of Relief Nursery and the donor restricted endowment fund; general economic conditions; possible effect of inflation and deflation; the expected total return from income and the appreciation of investments; other resources of Relief Nursery; and the investment policies of Relief Nursery. Unless otherwise instructed by the donor, all gains and losses are recorded in an accumulated gains/losses fund. If the accumulated fund has a debit balance, the endowment is "underwater". If the fund is underwater, the annual distribution will still be considered. However, if the value of the fund drops below 50% of the fair value at date of donation, then no distribution will be made. The Board has adopted an endowment fund investment policy that directs a minimum annual distribution of 4% of the value of a three year rolling quarterly average. Distributions were made from the Theodore and Dorothy Schultz Memorial Fund in the amount of $13,057 and $12,793 for the years ended June 30, 2022 and 2021, respectively. The endowment investment policy also provides that amounts stipulated by donors to be retained permanently will be considered to be permanently restricted and will be invested in accordance with the OUPMIFA guidelines of prudent investing. The Theodore and Dorothy Schultz Memorial Fund was underwater as of June 30, 2022. However, the value of the fund did not drop below 50% of the fair value. No endowment funds were underwater as of June 30, 2021. Additional investment guidelines are as follows: INVESTMENT OBJECTIVES: Relief Nursery's general operating fund investment portfolio will be invested to adhere to the following three fundamental principles: • Return: The primary investment objective is total return while providing income to support ongoing operations. The portfolio will be managed to generate a high rate of dividend and interest income. • Safety: Recognizing the inherent risk in the primary return objective all other available measures will be taken to insure the safety of principal, specifically a prudent allocation policy. 22 Relief Nursery, Inc. Notes to Financial Statements Note 9 — Endowment Funds (continued) Liquidity: The investment portfolio will remain sufficiently liquid to enable it to meet all operational requirements of Relief Nursery that might be reasonably anticipated. More specifically, all securities will be listed on an exchange or traded over the counter. Relief Nursery's donor restricted fund investment portfolio will be invested to adhere to the following three fundamental principles: Return: The primary investment objective is long term total return while providing income to support a minimum annual distribution. • Safety: Recognizing the inherent risk in the primary return objective all other available measures will be taken to insure the safety of principal, specifically a prudent allocation policy. Liquidity: The investment portfolio will remain sufficiently liquid to enable a minimum annual distribution of 4% (net of fees) of the value of a three year rolling quarterly average. • This minimum distribution will be made no later than April 1 st of each year. Relief Nursery is responsible for determining this distribution. More specifically, all securities will be listed on an exchange or traded over the counter. • Additional disbursements may be made at the recommendation of the Finance Committee, based on the performance of the portfolio, with authorization from the Board of Directors. Donor Restricted Endowment Funds: Amounts stipulated by donors to be retained permanently will be considered to be net assets with donor restrictions and will be invested in accordance with the UPMIFA guidelines of prudent investing. Relief Nursery's donor restricted endowment funds investment portfolio will be invested to adhere to the following three fundamental principles: • Return: The primary investment objective is long term total return while providing income to support a minimum annual distribution. • Safety: Recognizing the inherent risk in the primary return objective all other available measures will be taken to insure the safety of principal, specifically a prudent allocation policy. Liquidity: The investment portfolio will remain sufficiently liquid to enable a minimum annual distribution of 4% (net of fees) of the value of a three year rolling quarterly average. This minimum distribution will be made no later than April 1 st of each year. Relief Nursery is responsible for determining this distribution. More specifically, all securities will be listed on an exchange or traded over the counter. 23 Relief Nursery, Inc. Notes to Financial Statements Note 9 — Endowment Funds (continued) INVESTMENT CONSTRAINTS: Social Responsibility: The selection of investments will be conducted in a manner that reasonably considers the mission of the Relief Nursery. The mission statement is attached to that document and thereby made a part of this policy. • Diversification: The selection of investment allocation shall be diversified to reduce the risk of loss resulting from an over concentration of assets in a specific maturity and a specific issuer of a specific class of securities. This will be accomplished by allocating funds geographically, across sectors and industries and limiting the initial investment in any one security to 5% of the principal amount of funds within the portfolio. Provided, however, that any security, with the exception of Mutual Fund investments, may be allowed to appreciate to 10% of the principal amount. Mutual fund investments will be deemed to have achieved our diversification requirements and will be not limited to the 10% appreciation requirement. • Credit Quality: Credit quality will be based on one or more of the following primary rating agencies: Standard & Poor's; Moody's; and Fitch IBCA. Income securities can be of any credit grade so long as the average credit quality, based on the diversification constraint described above, approximates BBB- or higher. Endowment net assets consist of the following as of June 30, 2022 and 2021: Donor -restricted endowment funds Donor -restricted endowment funds 24 June 30, 2022 Without Donor With Donor Restrictions Restrictions Total $ - $ 1,470,090 $ 1,470,090 June 30, 2021 Without Donor With Donor Restrictions Restrictions Total $ - $ 1,512,965 $ 1,512,965 Relief Nursery, Inc. Notes to Financial Statements Note 9 — Endowment Funds (continued) Changes in endowment net assets for the year ended June 30, 2022 are as follows: 25 Without Donor With Donor Restrictions Restrictions Total BALANCE, July 1, 2021 $ - $ 1,512,965 $ 1,512,965 Endowment contributions - 110,470 110,470 Appropriated expenditures - (52,166) (52,166) Investment returns Unrealized loss on endowment - (134,611) (134,611) Return on endowment investment - 33,432 33,432 Investment returns, net - (101,179) (101,179) BALANCE, June 30, 2022 $ - $ 1,470,090 $ 1,470,090 Changes in endowment net assets for the year ended June 30, 2021 are as follows: Without Donor With Donor Restrictions Restrictions Total BALANCE, July 1, 2020 $ - $ 1,175,828 $ 1,175,828 Endowment contributions - 12,500 12,500 Appropriated expenditures - (48,702) (48,702) Investment returns Unrealized loss on endowment - 311,573 311,573 Return on endowment investment - 61,766 61,766 Investment returns, net - 373,339 373,339 BALANCE, June 30, 2021 $ - $ 1,512,965 $ 1,512,965 25 Relief Nursery, Inc. Notes to Financial Statements Note 10 — Land, Buildings and Equipment Land, buildings and equipment consist of the following: Land Vehicles and equipment Building Less accumulated depreciation Total land, buildings and equipment, net Note 11 — Net Assets with Donor Restrictions June 30, 2022 2021 $ 383,820 $ 383,820 961,361 927,441 4,559,725 4,524,861 5,904,906 5,836,122 (2,710,555) (2,494,807) $ 3,194,351 $ 3,341,315 Net assets with donor restrictions are restricted for the following purposes or periods: Subject to expenditure for specified purpose Facility improvement and maintenance Subject to Relief Nursery's spending policy and appropriation Theodore and Dorothy Schultz Memorial Endowment invested in perpetuity, which, once appropriated, is expendable to support direct services to children and families Funds invested in Sapient Quasi -Endowment Fund, which once appropriated, is expendable to support general activities Relief Nursery Endowment Fund distributed by Oregon Community Foundation to Relief Nursery in annual or other installments, or upon written request of the Relief Nursery Board of Directors, to support general activities June 30, 2022 2021 $ 46,427 $ 62,963 299,330 363,286 600,507 696,268 759,728 831,900 1,659,565 1,891,454 Subject to appropriation and expenditure when a specified event occurs Children's Legacy Fund distributed by Oregon Community Foundation to Relief Nursery in annual or other installments to support general activities 1,170,760 1,149,679 $ 2,876,752 $ 3,104,096 26 Relief Nursery, Inc. Notes to Financial Statements Note 11 — Net Assets with Donor Restrictions (continued) Net assets were released from donor restrictions by incurring expense satisfying the restricted purposes or by occurrence of the passage of time or other events specified by donors: Release of appropriated endowment amounts without purpose restrictions Theodore and Dorothy Schultz Memorial Endowment Sapient Quasi -Endowment Fund Relief Nursery Endowment Fund Children's Legacy Total restrictions released Note 12 — Board Designated Net Assets Without Restrictions June 30, 2022 2021 $ 15,146 $ 14,745 29,461 25,914 34,102 33,469 46,751 43,924 $ 125,460 $ 118,052 Relief Nursery's governing board has designated, from net assets without donor restrictions of $6,052,319 and $5,877,417, as of June 30, 2022 and 2021, respectively, net assets for the following purposes as of June 30, 2022 and 2021. Building Fund Note 13 — Retirement Plans June 30, 2022 2021 $ 118,984 $ 110,595 As of January 1, 2011, Relief Nursery adopted a 403(b) retirement plan. The Plan year is based on the calendar year. Plan assets are held at Sapient and the Plan is administered through Ascensus. Voluntary employee contributions can be made to the Plan by eligible employees. Relief Nursery will match 50% of an employee's contributions up to 4% of an employee's elective deferral. To be eligible to contribute, employees must be at least 21 years of age and must work more than 20 hours per week. Additionally, to be eligible for an employer matching contribution, employees must complete one year of service. Relief Nursery has accrued a matching contribution of $4,745 and $5,956 for the years ended June 30, 2022 and 2021, respectively. Actual matching contributions totaled $44,095 and $41,342 for the calendar years ending June 30, 2022 and 2021, respectively. Relief Nursery amended the 403(b) plan to allow employees to take loans from the plan. Loans can be taken for any purpose at a maximum of $50,000 and not to exceed one-half of the employee's vested balance. The interest rate will be set at the prime rate as specific in the Wall Street Journal. Loans are required to be repaid through payroll withholdings. As of June 30, 2022 and 2021, no loans are outstanding. 27 Relief Nursery, Inc. Notes to Financial Statements Note 14 — Commitments and Contingencies The various grant documents under which Relief Nursery operates contain certain administrative and performance covenants. Failure to comply with a grant covenant could require repayment of some or all of that grant's revenue. These financial statements contain no provision for possible grant repayment as management believes that Relief Nursery is in compliance with all pertinent covenants. Note 15 — Related Parties Relief Nursery's building located in Eugene, OR was determined to need exterior painting and dry rot repairs. Three potential local contractors were contacted to provide estimates. One contractor declined to submit a bid due to availability and scheduling conflicts. The other two contractors submitted timely bids. Relief Nursery chose to award the work to the lowest bidder. The contractor who submitted this bid is an owner of the company chosen and is related to a current Relief Nursery Board member. 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x x + - x x + - x x + - x x + - x x + - x x + - x x + - x x RELIEF NURSERY... • Helps low-income families with children up to six years of age. ■ Supports parents who are experiencing stress. • Gives parents a break to get things done for themselves and their children. ■ Provides nurturing classroom experiences for infants, toddlers, and preschoolers. ■ Offers drug and alcohol recovery information and support. • Offers clothes, food, nutritious meals, and other resources. ■ Provides counseling, special education, and transportation support. • Shares useful parenting information, tools, and support. How cap GET HELP? CALL 541-343-9706 Monday - Thursday 9:00 am - 5:00 pm Friday 8:30 am - 4:30 pm Printing donated by: Ar— _ . Design donated by: dill LIVE UNITED :' v A GUIDE to 'jib. RELIEF NURSERY. c co r k�l RELIEF NURERY Provides services and support for families with young children Do you need ideas and resources to help your family? Are you looking for opportunities for your child to play with other children? Would you like helpful tips and support around parenting? Are you worried about your child's safety? Do you have concerns or questions about your child? Do you want to meet with other parents? Do you need a break? Outreach—Family Support Family Support Specialists are available to offer immediate support to parents through home or community visits, classroom time for their children and parent/family activities. Outreach helps connect parents with the resources they need. Therapeutic Early Childhood Program The Therapeutic Early Childhood Program offers classroom experiences for children six weeks to six years of age. Children come to nurturing classrooms to learn and play with other children. Teachers also provide home visits to support parents and children. Special Education Special Education staff at the Relief Nursery work with teachers, children, families, and other agencies in the community to help eligible children with their development Parent Education Parent Educators offer a variety of daytime and evening classes for parents of young children. Child care and light meals are provided during class time. Accessing Success Accessing Success is an education and recovery support program for parents whose lives have been touched by alcohol and/or other drugs. Accessing Success staff are in recovery and provide peer support and recovery groups. Counseling Adult and child counseling services are available to Relief Nursery families through the Oregon Health Plan (OHP). Counseling is provided at the Relief Nursery, in the home, and/or in the community. w� ... APF Special Events The Relief Nursery holds many enjoyable family events throughout the year. Services are FREE and many services are available : in SPANISH AND ENGLISH Multi -cultural and multi-lingual family services are available. r CHILDREN & FAMILIES HEALTH & HUMAN SERVICES HUMAN SERVICES COMMISSION PUBLIC HEALTH YOUTH SERVICES USDA AjjjjjO "In accordance with Federal law and US Department of Agriculture policy, this institution is prohibited from discrimination on the basis of race, color, national origin, sex, aqe, or disability." RELIEF NURSERY... Ayuda a las familias de bajos ingresos con ninos de 6 semanas y hasta 6 anos de edad. Apoya a las familias que est6n sufriendo de estr6s. Ofrece a los padres un descanso para que los padres puedan arreglar asuntos que beneficiar6n a la familia. Tenemos salones de clases que proporcionan un ambiente terap6utico que enriquece a ninos pequenos y ninos de edad preescolar. Ofrece informaci6n y apoyo para las familias que est6n teniendo problemas de alcohol y drogas. • Tenemos un cuarto de ropa, asi como tambi6n ofrecemos comidas nutritivas y otros recursos necesarios que est6n disponibles en la comunidad. Proveemos consejeria, educaci6n especial y apoyo con el transporte para sus hijos. ■ Compartimos informaci6n util para padres y les damos las herramientas necesarias para poder trabajar con sus hijos. jorno pueda ayudor,, Llarme al 541-343-9706 De Lunes a Jueves de 9:00 am - 5:00 pm Y Viernes de 8:30 am - 4:30 pm Printing donated by: Design donated by: Gu*ia Papa PodreSA RELIEF N RS E RYA - IN RELIEF NU Provee servicios y apoyo a famlias con ninos pequenos gNecesita ideas y recursos para ayudar a su familia? `Esta buscando oportunidades para que su nino juege con otros ninos? `Le gustaria recibir consejos o guia en el area de paternidad? `Le preocupa la seguridad de sus hijos? `Esta preocupado o tiene preguntas sabre el desarrollo de sus hijos? `Le gustaria convivir con otros padres? `Necesita un descanso? Apoyo de Alcance Familiar Especialistas de Alcance est6n disponibles para ofrecer apoyo inmediato a padres de familia atraves de visitas al hogar o en la comunidad, tiempo en el sal6n de close o en actividades familiares. EI programa de Alcance ayuda a las familias a conectarse con otros servicios comunitarios. Programa Preescolar Terapeutico Este programa ofrece experiencia en el sal6n para ninos de 6 semanas y hasta 6 anos de edad. Los ninos tienen la oportunidad de socializar con otros ninos. Los/las maestras tambien ofrecen visitas al hogar para apoyar a las familias. Education Especial Personal de Educaci6n Especial de Relief Nursery trabaja con los maestros/as en conjunto con las familias y otras agencias en la comunidad para ayudarles a calificar para la mejora del desarrollo de su hijos. Education Para Padres Los maestros de la Close Para Padres ofrecen una variedad de horarios en el dia y par las tardes de closes para padres de ninos pequenos de 6 semanas y hasta 6 anos de edad. Durante las closes se ofrece guarderia y una cena ligera. Acceso al Exito EI programa de Acceso al Exito es un programa de rehabilitaci6n para familias las cuales sus vidas han sido afectadas par alcohol y drogas. EI personal de este programa a experimentado en vida propia y est6n capacitaclos para proveer apoyo y grupos de rehabilitaci6n. Consejeria Este servicio es ofrecido a adultos y ninos en Relief Nursery atraves del plan de salud de Oreg6n (OHP). La consejeria se ofrece en Relief Nursery, en el hogar o en la comunidad. Eventos Especiales Relief Nursery ofrece muchos eventos familiares durante todo el aho. LOS SERVICIOS SON GRATUITOS Y WHOS DE NUESTROS r SERVICIOS SON PROVEIDOS E INGLESY ESPANOL Servicos multi-lingues y multi-culturales. ILCHILDREN & FAMILIES HEALTH & HUMAN SERVICES HUMAN SERVICES COMMISSION PUBLIC HEALTH YOUTH SERVICES USDA "En conformidad con la ley federal y los EE.UU. Departamento de Agricultura, esta instituci6n tiene prohibida la discriminaci6n por motivos de raza, color, origen national, -w-1? A Relief Nursery Family Story IV r r Two years ago I found myself in a familiar predicament, homeless, desperate, confused, and with only one place to turn to, my mother. I was 29 years old, a single mother of three, with one on the way. I had a history of drug and alcohol addiction which eventually made it impossible to hold down a job, keep up on bills, or even function on a normal level in life. I felt hopeless and desperate for a better life, but I had no idea how to obtain it. I moved back in with my mother who had taken in my kids and me twice before this time. My life just kept falling apart. I didn't see any way out, and here I was about to give birth to my fourth child. Through the help of Relief Nursery and many other services available to me, I am finally living the life that just two years ago I didn't think would be possible. I have support from the Relief Nursery, respite care for my disabled infant, and I am still attending the Parents for Recovery group a year and a half later. I have my own apartment, bills in my name, and 18 months clean and sober. My life is unbelievable today and I can't thank the Relief Nursery enough for all the support and resources they have helped me with. I can't wait to see what tomorrow holds for me and my children. The Relief Nursery Alcohol and Drug Recovery Support Program was selected and funded by the Substance Abuse and Mental Health Services Administration (SAMSHA) as one of eight national programs to be replicated. Relief Nursery, Inc. 1720 West 25th Street Eugene, OR 97405 541-343-9706 http://www. rel iefn u rsery.org Cassie Outreach Worker 541-343-9706, Ext. 116 Relief Nursery's American Indian / Alaskan Native Outreach Project is supported by grants from The Coeta & Donald Barker Foundation; Spirit Mountain Community Fund; Meyer Memorial Trust, and many generous donations from the community. NAPS Acs Brochure, V. 8.1 0 4 0) Relief Nursery'sTM Accessing Success@ A Program of Recovery Relief Nursery has initiated a project to improve services to, and participation by families in our Native communities. Guided by an advisory committee made up of Native volunteers and Relief Nursery staff, the goal is to create opportunities; improve agency cultural competency, and integrate high quality, culturally sensitive services with all Relief Nursery programs. Strengthening families and keeping children safe What is the Relief Nursery? The Relief Nursery's Accessing Success® Outreach Connections A Program of Recovery The Relief Nursery is a non-profit, private organization comprised of trained professionals and volunteers who work collaboratively to provide comprehensive family support services to low-income, high-risk families and children. Our mission is to build successful and resilient children, to strengthen parents and to preserve families. What services does the Relief Nursery provide? Our programs are effective models of child protection based on the belief that most children are best served when they remain with their families. The Relief Nursery works to reach specific goals that address the unique needs of the entire family. Relief Nursery programs and services include: • Developmentally appropriate early childhood classrooms • Special Education assessments and services • Home Visits • Parenting education and support • Alcohol and drug recovery support • Interactive parent/child labs • Immediate crisis intervention • Respite Child Care • Culturally sensitive services for American Indian and Native Alaskan descendent families. • Bilingual and bicultural support to Hispanic, and descendent families. Founded in 1991, Accessing Success is a peer mentor program created in response to client feedback, revealing the connection between substance abuse and child abuse. Accessing Success provides support and encouragement for men and women from early to long-term recovery, teaching them the tools to live a healthier life. • One-on-one peer support interventionists connect with parents using clear, understandable, value and judgement free language. • We work in conjunction with the Relief Nursery's family -strengthening programs. • We provide crisis interventions for struggling families. • We help clients find housing, food boxes, child care and other necessities for living. • We provide necessary transportation to families otherwise isolated by distance or economic hardship. • We attend self-help programs with families to help build a strong foundation for their recovery. • We give our clients opportunities for social outlets in a drug and alcohol -free environment. • We provide meals and child care for the classes we offer. • We help clients identify and remove the barriers to a healthier lifestyle. Outreach Connections is Relief Nursery's community outreach and crisis response program. It offers immediate support for families while facilitating connection with other Relief Nursery programs and services. Outreach provides: • Individualized home visits as a time to support any concerns and discuss your child's development. • Child Assessments and Screenings • Parenting Classes supported with transportation and childcare. • Respite child care in therapeutic early childhood classrooms • Food Pantry and Food Boxes • Clothing Closet • Connection with community resources Successful Children and Families 100% of our children receive the services they need to make appropriate developmental progress 97% of children remained safely with their families, and do not require foster care 91% of parents participating in Accessing Success stayed clean and sober Teachers in our local school districts report that Relief Nursery children arrive in their classrooms well -socialized and ready to learn. SPRINGFIELD PUBLIC SCHOOLS Every Student, Every Day Community Development Block Grant (CDBG) Attn: Selection Committee 225 Fifth Street Springfield, Oregon 97477 Dear Selection Committee members, Business & Operations 640 A Street Springfield, OR 97477 T. 541-726-3206 F:541-726-3386 www.springfield.kl 2.or.us May 26, 2023 It is the pleasure of Springfield Public Schools to offer this letter of support for Relief Nursery, in their efforts for a successful submission to the CDBG program. The Springfield facility currently in operation is extremely valuable to children that eventually become students of our school district. The importance of providing support for these children are being served during the formative preschool years will eventually translate to fewer services required later in life. These children are much more likely to enter Springfield Public Schools able to learn and expand on their successes. Specifically, the project being requested for support will allow the Relief Nursery to expand offices, classrooms and child care space to meet the needs of their expanding therapeutic child abuse and neglect prevention programs. It is our understanding that, in order for this project to continue moving forward, there is a requirement to modify the current easement on file, granting access as part of the site expansion. As a partner and supporter of Relief Nursery, I am confident that the school district and Relief Nursery will be successful in agreeing to this required modification and am hopeful that the city would also support this effort. I believe this requested adjustment is a reasonable way of continuing to expand services offered by Relief Nursery. Please contact me if you need further support or have any questions for the school district. Respectfully, Brett M. Yancey Chief Operations Officer Springfield Public Schools brett.vancev@springfield.kl2.or.us 541-726-3206