Mahalia Jackson Request for Community Partnership Proposals Lead Partner Facility Manager PROPOSAL COVER SHEET CERTIFICATIONS Title of Proposal Dryades Y/Mahalia Jackson Site Project Name of Submitting Organization (Lead Partner) Dryades YMCA Additional Partnering Organizations (list all) Singleton Charter School, Total Community Action St. Thomas Health Clinic Address of Lead Partner 2220 Oretha Castle Haley Blvd. Primary Contact Gregory Phillips Telephone (504) 782?0602 Email gphillips@dryadesvmca.com Lead Partner Agent of Authorized Representative (if different) Telephone (504) 522-8811 Email By signature, I affirm that I am an authorized representative of the above-named lead partner organization, 0 This submission represents the original proposal of this organization and its partners, 0 All information contained herein is true, accurate, and complete to the best of my? knowledge, and that of any partnering organizations and If selected, the organization will in good faith participate in the partnerships as described herein. Signature: Date: . 7/7 007- f7 Proposal Narrative The Dryades YMCA is proposing to be the lead partner organization entering into a “master” facility lease arrangement with the Orleans Parish School Board and assume overall responsibility for the management of the Mahalia Jackson facility. This arrangement will provide for the greatest continuity to ongoing programming and services at the Mahalia Jackson facility and further elevate the site as a resource to the Central City community. In keeping with the Orleans Parish School Board’s Resolution No. 17-09, the Dryades YMCA/Singleton Charter School – Mahalia Jackson Facility will continue to provide early childhood educational and school-based ancillary services that are responsive to the needs of Central City youth, their families and the surrounding community. Proven Lead Partner: Dryades YMCA For 112 years, the Dryades YMCA has fostered the holistic growth and development of the people who seek its services. Since our inception, we have provided important educational attainment, personal and life-skills development, and workforce development training opportunities for youth and adults in Central City and throughout New Orleans. Through the collective efforts of youth, parents, businesses, faith communities, and numerous community organizations we have an existing network of supports to help improve educational and social outcomes for the children and families we serve. The United Way, NORDC, the Workforce Development Board, the City of New Orleans, the New Orleans Saints, and Total Community Action (TCA) have strong relationships and are long-term partners and supporters of the Dryades Y. Dryades has a demonstrated history of fiscal management and operational sustainability. The organization successfully seeks and secures funding from individuals, major foundations, corporations, and state and federal sources to expand and sustain our mission. Dryades YMCA is in full compliance with all federal state and local regulations including unqualified audits. At the Y, we are for Youth Development, Healthy Living, and Social Responsibility. Our Mission is exemplified in our core services: DYMCA Early Childhood Education Center serves teen mothers and working families with children ages 1-5 James M. Singleton Charter School, the City’s first Type 5 and operating since 1999 and serves students in grades PK-4 through 8 DYMCA School of Commerce, founded in 1928 to address the need for educational and workforce training for African-American adults, serves teens through seniors. 1 DYMCA Youth Development Program – YMCA Youth in Government, Youth Sports, and Afterschool Program, Homework Assistance, and STEM & SWIM Summer Camp Wellness Program (Fitness & Aquatics), Holiday Food Give-Away Program, Reach & Rise Mentoring Program™ serve community at-large Plan for Mahalia Jackson Facility The Dryades YMCA/Singleton Charter School – Mahalia Jackson Facility will target recruitment of children from birth through age 8. The academic program will serve up to 300 students in pre-kindergarten through third grade. However, the services and programs will serve a broad range of students and families both from the school site and the surrounding community. Our intent behind this is to use the facility to support the development and success of a thriving community in concert with the expressed goal of Resolution No.17-09 which is to collaboratively and comprehensively address the achievement gap. Families with children rising to grades four, five, and six who are currently enrolled at Mahalia Jackson School will be given priority by the district to attend other schools of their choice. We will welcome and accommodate students whose choice is to attend Singleton Charter. In subsequent years, we can solidify the educational opportunities along the Jackson Avenue corridor by consolidating and leveraging efficiencies. Dryades YMCA/Singleton Charter School espouses the following elements that are critical to our success in supporting students and families at the Mahalia Jackson Facility: Strong core instructional program Educational support and skill development for youth and adults Enrichment and recreation activities Family involvement and support Social, health and mental health resources and referrals Family and community events As the Lead Partner, Dryades YMCA/Singleton Charter will provide proven academic support and skill development for youth and adults, family engagement and involvement, extensive community and business involvement, and comprehensive site management. Key offerings will include: 2 Academic Support and Skill Development (for youth and adults) Academic classes Homework assistance Enrichment & Recreation Tutoring/Mentoring, Life Skills Development Afterschool & Summer Programs Health & Wellness Programs Family Engagement/Involvement Outreach Family educational nights Family/community events Access to resources Site Management & Providing Services/ Activities Site Management Annual Planning Service/Activity Coordination and Delivery Moreover, the Dryades YMCA will offer its evening programs and Saturday Academy for added programming including its Safety Around Water program that teaches participants essential skills of water safety. Continual Commitment to OPSB Dryades YMCA is happy to continue to offer the nearly 10,000 sq. ft. of space to house OPSB’s various educational services like Enrollment (EnrollNOLA) and a Family Resource Center at the Mahalia Jackson Facility. Exceptional Children’s Services like Special Education Screening and Evaluation assess a child’s psycho-educational readiness for the formal education setting. Gifted Screening & Evaluation will allow for the possible and proper placement of those students evaluated as gifted. In addition, Preschool Special Education Walk-In Services will provide identified students with services including special education instruction, speech therapy, occupational therapy, physical therapy, and adapted physical education. Findings from these screenings coupled along with the on-site vision and hearing screenings performed by the St. Thomas Community Health Center will inform educators and parents of a student’s needs and what accommodations may be made to help the student develop intellectually, socially and emotionally. These services contribute to the overall educational development of children in the Central City community and throughout New Orleans. This critical partnership with OPSB will ensure that families will have immediate access to the screenings and other services that will afford their student the most attention to their unique needs. 3 Increased Stability for Partner Organizations We know that for young people to thrive, they need stability and safe and supportive communities. One of the most attractive aspects of the Mahalia Jackson Facility is the existing community partner organizations. Dryades YMCA/Singleton Charter has current relationships with Total Community Action and the St. Thomas Community Health Center and will continue the partnering agreement with the New Orleans Public Library until they relocate to a new permanent site in Central City. Also, the1881 Institute of Technology currently hosts a daily after school robotics program that will continue after the transition. In the future, existing partners may consider expanding their on-site operations and other partnerships may be considered if space is available, such as a temporary on-site Assessor’s Office during tax payment periods. Our agency has a long history of maintaining successful partnerships that promote academic excellence and wellness. Total Community Action TCA will continue to operate their Early Childhood Development programs at the Mahalia Jackson Facility. Their commitment to promoting the development of infants and toddlers and increasing school readiness for low-income children through enhanced cognitive, social and emotional development pairs perfectly with the mission of Dryades YMCA/Singleton Charter School and OPSB’s vision for the Mahalia Jackson Facility. After years of partnering with Total Community Action, our partnership is as strong as ever, and will remain that way - averting any disturbance to their current activities and programs at Mahalia Jackson and Singleton Charter. The services provided by the St. Thomas Community Health Center neatly align with the mission and principles of the Dryades YMCA. Their expertise in health screenings, child psychiatry and counseling services, and pediatrics make them an essential partner at Mahalia Jackson. The comprehensive nature of their program offerings helps promote health and wellness for the entire family - a Dryades YMCA staple. Access to books, computers and information have long told the story of a community’s ability to invest in itself. That is why having the New Orleans Public Library as part of the Mahalia Jackson Facility is integral to the community’s success. The adult literacy and computer classes are in lock step with current offerings at Dryades YMCA. We can assure that we will strive to continue a meaningful relationship with the Library after their relocation. Central City EEOC will continue to operate as a feeder site for the Singleton Charter School for their Head Start students entering Kindergarten. The school partners with the Head Start annually to support and promote the transition process for students. 4 1881 Institute of Technology This workforce development initiative introduces students to the fields of engineering technology. Robotics is used to teach concepts in mechanical engineering, computer programming and electronics. All of this is done at a level for beginners to understand. This program has agreed to continue its services to the community at the Mahalia Jackson location. Comprehensive Facilities Maintenance Plan STATEMENT OF PURPOSE: The Dryades YMCA will provide professional maintenance and upkeep of the Mahalia Jackson School facility by agreeing to and abiding by the procedures set forth in the OPSB Policy Handbook. PRESERVATION Section HD of the OPSB Policy states, “Charter schools housed in School Board facilities shall be responsible for Minor Repairs with a cost of less than $10,000 per occurrence. Charter schools shall be responsible for Major Repairs with a cost of more than $10,000 per occurrence, if said repair is the result of inadequate or neglectful maintenance on the part of the charter school lessee or their contractors/ subcontractors. We will provide a safe and healthy environment throughout the facility, to promote the longevity of buildings and equipment, and respond to facility emergencies. We provide a fully staffed maintenance department that will service the facility system and components. Section HD of the OSPB Policy can be read in detail here: Section HD OPSB PREVENTIVE MAINTENANCE (as stated by OPSB) Preventive maintenance is activity that is regularly performed on a piece of equipment to lessen the likelihood of it failing; is performed while the equipment is still working so that it does not break down unexpectedly; is planned so that required resources are available; is scheduled based on a time or usage trigger; and/or is typically performed on equipment that has a critical operational function. Preventive maintenance is intended to minimize equipment deterioration, prevent premature obsolescence, extend equipment life, and prolong efficient use of the equipment. Below, you will find a chart of the systems/areas requiring preventative maintenance, the companies we will contract to provide the maintenance and the frequency of servicing. 5 SYSTEMS/AREAS Heating, ventilation & air conditioning (HVAC) Electrical (including generators) Plumbing (including boilers and gas water heaters) Kitchen equipment Elevators, escalators, and lifts Roof Lawn Building Automation Systems (BAS) General building maintenance Grounds maintenance Pest Control Termite Control Information technology (IT) & communication systems COMPANY PROVIDING SERVICE Trane Services, Johnson Controls LED Lighting plus, Jesco Electrical KB Plumbing White Star Plumbing OPSB Child Nutrition Otis Elevator Gandolpho Construction Garden of Enchantment Trane Services, Johnson Controls Dryades YMCA Maintenance Dept Dryades YMCA Maintenance Dept. Coleman Pest Control Orkin Dryades YMCA IT Dept. FREQUENCY bi-monthly/ as needed as needed as needed as needed as needed monthly as needed weekly bi-monthly/ as needed Daily Daily Monthly Bi-Yearly Daily GENERAL BUILDING MAINTENANCE Custodians assigned to the Mahalia Jackson site are responsible for keeping the building and grounds clean, safe, functional, and secure in accordance with prescribed codes and established district policies and standards. A custodial worker must maintain all assigned buildings in a state of operational excellence such that they present no interruptions, distractions, or obstacles to the education program. Essential Duties and Responsibilities Perform regular custodial duties in assigned area(s) of building(s). Accept instructions from head custodian/supervisor verbally or in writing. Provide services as necessary to support curricular and extracurricular events and activities. Maintain inventory of custodial/maintenance supplies and equipment. Restock disposable custodial/maintenance items and provide head custodian/supervisor with inventory us-age data. Clean and preserve designated spaces, equipment, furniture, etc. in the building(s). Assist visiting members of the public who are utilizing the facilities. Maintain work related records and prepare work reports as directed. Project a positive image for the school district with his/her team, whenever the public, guests, or visitors are in the building. Work closely with the head custodian/supervisor and/or building administrator(s) to be prepared for scheduled evening activities and unscheduled events as needed. Maintain building and grounds security by opening/closing the building each school day and during special events as directed. 6 Work on call as needed at any time for emergency repairs, equipment monitoring, overtime, or special needs falling outside of normal working hours. Identify and schedule work to be performed during summer, winter, and spring break. Accept other duties as assigned. Daily Duties Check daily activities schedule to see if any special equipment must be set up. Perform general cleanup—any and all incidents as they arise. Inspect entrances and sidewalks for damage, clutter/dirt, malfunction, or other hazards. Vacuum all entrance mats, outside mats, and clean sidewalk up to 10 feet from entrance. Wet mop inside of entrances if wet or in bad condition. Sweep all stairways. Machine vacuum all carpeted corridors, walkways, and 10 feet in from doorway of each room. Clip all carpet sprigs as necessary. Remove all spots from carpet. Extract soiled areas on carpets as needed. Remove gum from all surfaces. Dust mop and sweep corners of all tiled classrooms and adjacent rooms. Wet mop if needed. Spot vacuum all classrooms, offices, and other carpeted areas. Pick up any paper left on floor. Make sure rooms appear orderly. Empty all trash cans (rinse or wash if needed). Put all trash in dumpsters and provide support with recycling duties. Remove all marks from walls and lockers nightly. Daily Duties (continued) Wash all main entrance windows. Thoroughly clean all surfaces in restrooms. Clean all drinking fountains. Lock all doors as directed by the director of facilities/administration or his/her designee and lock all outside doors as soon as daily activities are over. Close and lock windows. Clean all equipment after use (e.g., mop buckets and custodian’s service sink). Hang up brooms, dust mops, and wet mops. Do not stand them against wall. Clean and straighten janitor’s closet. Keep shelves and supplies in neat order and stocked with supplies. Turn in any items or articles found to the Lost and Found Department. Check entire area for vandalism and report to the director of facilities/administration or his/her designee. Assist other employees with cleanup after large activities (e.g., after a basketball game). Accept other duties as assigned. 7 Weekly Duties Sweep under all entrance mats (both inside and outside). Dust mop and sweep out corners of all the tiled areas that are not covered under daily routines. Vacuum all carpets thoroughly in all classrooms and work areas according to schedule. Wet mop tiled areas. Wax, if needed. Wash all desktops, chairs, and furniture according to schedule. Dust everything in rooms and corridors according to schedule. Make sure all lockers are dusted and marks removed. Wash all hallway door windows. Clean cove molding and edges thoroughly. Wash all dry erase boards according to schedule. Wash display case glass, if needed. Check the furniture once a week for breakage and either repair it or report it to the head custodian/supervisor. Check all playground equipment for damage or unsafe conditions and inform Plant Service of repair needs. Accept other duties as assigned. Monthly Duties Vacuum or clean all intakes and exhaust ventilating louvers in ceiling of every room. Clean out all storage rooms. Accept other duties as assigned. Winter and Spring Break Duties Light-scrub and re-wax all hard tile floors. Strip, if needed. Extract carpeted rooms as needed. Extract entrance mats. Lightly dust all rooms. Wash all desktops. Wash inside of all windows. Winter and Spring Break Duties (continued) Scrub floors and clean all walls and partitions in restrooms. Make sure all sinks, urinals, and stools are cleaned (in, under, and around). Accept other duties as assigned. MINOR REPAIRS The Dryades YMCA assumes responsibility for minor repairs with a cost of less than $10,000 per occurrence while housed at the Mahalia Jackson facilities. MAJOR REPAIRS The Dryades YMCA shall be responsible for Major Repairs with a cost of more than $10,000 per occurrence, if said repair is the result of inadequate or neglectful maintenance on the part of the Dryades YMCA or any hired contractors/subcontractors. 8 USE OF SCHOOL FACILITIES 1. School activities shall always be given priority for use of school buildings and grounds; 2. The School Board shall not subsidize the use of facilities for events and activities not directly related to its primary educational mission; and, 3. Authorization to use school facilities does not imply endorsement or approval by the School Board of any group or activity. The Dryades YMCA agrees to fully comply with the provisions of OPSB Policy KF. No alcohol is permitted on the school grounds unless approved by the CEO of the Dryades YMCA and Superintendent of OPSB. The policy can be read in detail here: KF, Use of School Facilities SMOKING/TOBACCO USE ON SCHOOL GROUNDS The Dryades YMCA promotes academic excellence and wellness. Signs will be posted around the Mahalia Jackson School indicating that smoking is prohibited within 1000 feet of the grounds. The Dryades YMCA recognizes that compliance with the Orleans Parish School Board Policy is essential to the maintenance and upkeep of the Mahalia Jackson School facility. DRYADES YMCA COMMITMENT TO COMMUNITY The Dryades YMCA is committed to community partnerships and recognizes the role of a community-based school like Mahalia Jackson. The tenants currently occupying spaces at the facility are vital to the run of the school and therefore will not be impacted by Dryades YMCA’s management of the property. Back Up Plan Knowing that at some point the Library may be moving we are prepared to move forward with other options which are as follows: OPSB – Requested/Need additional space TCA – Requested/Need additional space St. Thomas Health – Requested/Need space In addition to those organizations if we are successful we have been in communication with several other organizations that would like to join this partnership if the opportunity presents itself and space becomes available. 9 Orleans Parish Assessment Office – to provide services to the community from a Central City location. City of New Orleans (Central Office) – to provide constituent services to the citizens of the City from District B. Community Support and Partnerships We have several Organizational Partnerships in line with the RFP that will remain in place and support our efforts. They are: Dryades YMCA Total Community Action St. Thomas Health Clinic Orleans Parish School System 1881 Technology Center Central City EOC In Summary The Dryades YMCA is uniquely qualified to be the Lead Partner as Facility Manager for the Mahalia Jackson facility for the following reasons: Proven experience with facility management and operations Proven experience with educational instruction (Singleton Charter) Proven experience working with Community Partnerships Community leader providing services to the City and specifically this community since 1905 Offer unique program services in line with the Y’s mission, such as our Safety Around Water (SAW) Already providing programs that service parents and students currently enrolled at Mahalia Jackson 10 Dryades YMCA Mahalia Jackson Start Up 1st Year Proposed Budget Object Sub FUNDING SOURCES Code State and Local per Pupil (300 students) Federal Programs Facility Usage Income from Tenants TCA (6050 sq. ft @$10 ) New Orleans Library ( 3000sq. Ft. x $10 ) Health Clinic (3000 sq. ft. x $10 ) NOPSB (10,000 sq.ft x $10) Total Revenue 2,949,300.00 150,000.00 72,600.00 30,000.00 30,000.00 100,000.00 3,331,900.00 EXPENSES CODE 100 SALARIES Full time and Part time -Salaries Admin, Instuctional, Non- Instructional ( 4Admin staff, 21 Instructional, 15 Non- instructional ) 200 BENEFITS Fica, Retirement, W/comp, Medicare, health insurance, LTD 1,192,900.00 367,492.96 300 CONTRACTED PROFESSIONAL SERVICES Speech, Sped. Services, Data, Nurse, Tech Support, ESL, other 211,150.00 400 PURCHASED PROPERTY SERVICES Grounds maintenace, security, building maitenance , utilties 547,296.00 500 OTHER PURCHASED SERVICES Transportation, liability insurance, D&O, printing,telecomuniations, food service 430,315.00 600 SUPPLIES Textbooks, office supplies, instructional materials 135,850.00 700 PROPERTY Depreciation 42,206.64 800 OTHER OBJECTS Administrative fee, Debit Svc fee, CMO oversight GRAND TOTAL 404,689.40 3,331,900.00 DRYADES YOUNG CHRISTIAN ASSOCIATION FINANCIAL AND COMPLIANCE AUDIT TOGETHER WITH INDEPENDENT REPORT AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 gBruno ervalon up ?fCertified Public Accountants TABLE OF CONTENTS INDEPENDENT REPORT STATEMENTS OF FINANCIAL POSITION DECEMBER 31, 2016 AND 2015 STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2016 STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2015 STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2016 STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2015 STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 NOTES TO THE FINANCIAL STATEMENTS SUPPLEMENTARY INFORMATION: Independent Auditors? Report on Supplementary Information SCHEDULES: Schedule I - Combining Statement of Financial Position December 31, 2016 Schedule II - Combining Statement of Financial Position December 31, 2015 Schedule Combining Statement of Activities for the Year Ended December 31, 2016 Combining Statement of Activities for the Year Ended December 31, 2015 Schedule IV PAGE 10 32 34 36 38 42 TABLE OF CONTENTS, CONTINUED SUPPLEMENTARY INFORMATION, CONTINUED: SCHEDULES, CONTINUED Schedule - Combining Statement of Functional Expenses for the Year Ended December 31, 2016 Schedule VI Combining Statement of Functional Expenses for the Year Ended December 31, 2015 Schedule VII - Schedule of Expenditures of Federal Awards for the Year Ended December 31, 2016 Schedule - Schedule of Compensation, Bene?ts and Other Payments to Chief Executive Of?cer For the Year Ended December 31, 2016 INDEPENDENT REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORIVIED IN ACCORDANCE WITH G0 VERNMENT A UDI TING STANDARDS INDEPENDENT REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE AS REQUIRED BY THE UNIFORM GUIDANCE SUMMARY SCHEDULE OF FINDING AND QUESTIONED COSTS FOR THE YEAR ENDED DECEMBER 31, 2016: Section I Summary of Auditors? Results Section II - Financial Statement Findings and Questioned Costs Section - Federal Award Finding and Questioned Costs Section IV - Status of Prior Year?s Findings and Questioned Costs EXIT CONFERENCE PAGE INDEPENDENT REPORT To the Board of Directors Dryades Young Men's Christian Association New Orleans, Louisiana Report on the Financial Statements We have audited the accompanying ?nancial statements of Dryades Young Men?s Christian Association (DYMCA) which comprise the statements of ?nancial position as of December 3 l, 2016 and 2015, and the related statements of activities, functional expenses and cash ?ows for the years then ended, and the related notes to the ?nancial statements. Management?s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these ?nancial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of ?nancial statements that are free from material misstatement, whether due to fraud or error. Auditors? Responsibility Our responsibility is to express an opinion on these ?nancial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to ?nancial audits contained in Government A uditing Standards, issued by the Comptroller General of the United States of America. INDEPENDENT REPORT (CONTINUED) To the Board of Directors Dryades Young Men's Christian Association New Orleans, Louisiana Auditors? Responsibility, Continued Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the ?nancial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the ?nancial statements. The procedures selected depend on the auditor?s judgment, including the assessment of the risks of material misstatement of ?nancial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to preparation and fair presentation of the ?nancial statements in order to design audit procedures that are appropriate in the circumstances. but not for the purpose of expressing an opinion on the effectiveness of internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of signi?cant accounting estimates made by management, as well as evaluating the overall presentation of the ?nancial statements. We believe that the audit evidence we have obtained is suf?cient and appropriate to provide a basis for our audit opinion. Opinion In our opinion. the ?nancial statements previously referred to present fairly, in all material respects, the ?nancial position of DYMCA as of December 31, 2016 and 2015, and the changes in its net assets, functional expenses and cash ?ows for the years then ended in accordance with accounting principles generally accepted in the United States of America. INDEPENDENT REPORT (CONTINUED) To the Board of Directors Dryades Young Men's Christian Association New Orleans, Louisiana Other Reporting Required by GovernmentAuditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 29, 2017 on our consideration of internal control over ?nancial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of internal control over ?nancial reporting and compliance and the results of that testing and not to provide an opinion on internal control over ?nancial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering internal control over ?nancial reporting and compliance. Bruno in TM BRUNO TERVALON LLP CERTIFIED PUBLIC ACCOUNTANTS New Orleans, Louisiana June 29, 2017 ?Bruno ervalon LLP 3 Certified Public Accountants DRYADES YOUNG MEN '8 CHRISTIAN ASSOCIATION STATEMENTS OF FINANCIAL POSITION DECEMBER 31, 2016 AND 2015 2016 2015 ASSETS Cash (NOTE 3) 924,215 1,505,884 Amounts receivable, net (NOTE 4) 14,912 28,435 Grants receivable (NOTE 5) 231,915 475,175 Prepaid and other assets (NOTE 6) 167,457 126,219 Cash surrender value of life insurance, net (NOTE 7) 57,948 57,948 Investments (NOTES 8 and 15) 106,196 104,798 Land and land improvements (NOTES 9 and 14) 773,071 773,071 Property and equipment, net (NOTES 9, 12 and 14) 13,116,127 13,120,214 Total assets 15,391,841 16,191,744 LIABILITIES AND NET ASSETS Liabilities: Cash drawn in excess of available balance 11,664 -0- Accounts payable and other liabilities (NOTE 10) 782,974 834,703 Salaries, bene?ts and taxes payable (NOTE 11) 98,104 226,683 Lease obligations (NOTE 12) 217,971 47,030 Deferred revenue 334,358 334,358 Reserve for unemployment taxes and other payables (NOTE 13) 584,614 579,901 Current portion of notes and other payables (NOTES 9 and 14) 265,063 135,684 Notes and other payables, less current portion (NOTES 9 and 14) 242,804 272,733 Total liabilities: 2,537,552 2,431,092 CONTINGENCIES AND COMMITMENTS (NOTE 20) Net assets: Unrestricted - 12,852,007 13,758,370 Permanently restricted (NOTES 8 and 15) 2,282 2,282 Total net assets 12,854,289 13,760,652 Total liabilities and net assets 15,391,841 16,191 ,744 The accompanying notes are an integral part of these ?nancial statements. 4 DRYADES YOUNG CHRISTIAN ASSOCIATION STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2016 SUPPORT AND REVENUES Support: United Way funding Grants - State of Louisiana Grants - Federal pass-through State of Louisiana Grants - Federal pass through Others Grants - other In-kind (NOTE 16) Total support Revenues: Membership dues Program income and fees Interest income Rental income Contributions and donations Support from other programs Other Total revenues Total support and revenues EXPENSES Program services Supporting Services Total expenses Changes in net assets Net assets, beginning of year Net assets, end of year The accompanying notes are an integral part of these ?nancial statements. Unrestricted Net Assets 85,563 4,088,133 771,361 168,950 68,761 192,920 5,375,688 133,906 127,509 8,138 400,636 35,623 47,397 136,176 889,385 6,265,073 5,298,069 1,873,367 7,171,436 (906,363) 13,758,370 12,852,007 5 Permanently Total 85,563 4,088,133 771 ,361 168,950 68,761 192,920 5,375,688 133,906 127,509 8,138 400,636 35,623 47,397 136,176 889,385 6,265,073 5,298,069 1,873,367 7,171,436 (906,363) 13,760,652 12,854,289 DRYADES YOUNG CHRISTIAN ASSOCIATION STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2015 SUPPORT AND REVENUES Support: United Way funding United Way CFC Grants - State of Louisiana Grants - Federal pass-through State of Louisiana Grants - Federal pass through Others Grants - other In-kind (NOTE 16) Total support Revenues: Membership dues Program income and fees Interest income Rental income Contributions and donations Support from other programs Other Total revenues Total support and revenues EXPENSES Program services Supporting Services Total expenses Changes in net assets Net assets, beginning of year, as restated (NOTE 24) Net assets, end of year Temporarily Permanently Unrestricted Restricted Restricted Net Assets Net Assets Net Assets Total 115,703 -0- -0- 115,703 1,914 -0- -0- 1,914 4,648,449 -0- -0- 4,648,449 1,101,127 -0- -0- 1,101,127 192,071 -0- -0- 192,071 196,473 -0- 196,473 225,924 -0- -0- 225,924 6,481,661 -0- -0- 6,481,661 109,775 -0- 109,775 65,255 -0- -0- 65,255 8,699 18 -0- 8,717 422,921 -0- -0- 422,921 78,526 -0- -0- 78,526 9,339 58 -0- 9,397 164,924 -0- -0- 164,924 859,439 76 -0- 859,515 7,341,100 76 -0- 7,341,176 6,105,363 76 -0- 6,105,439 1,480,993 -0- -0- 1,480,993 7,586,356 76 -0- 7,586,432 (245,256) -0- -0- (245,256) 14,003,626 -0- 2,282 14,005,908 13,758,370 2,282 13,760,652 The accompanying notes are an integral part of these ?nancial statements. 6 DRYADES YOUNG CHRISTIAN ASSOCIATION STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2016 Salaries and wages Employee bene?ts and payroll taxes Professional fees and contract services Supphes Instructional material and supplies Telephone Postage and printing Professional development Utilities Occupancy Equipment rental Repairs and maintenance Conferences and conventions Transportation and travel Dues to National YMCA Insurance Other expenses Food cost - Advertising (NOTE 2) Student activities Administrative fee expense Support-in-kind Interest expense Support to other programs Total expenses before depreciation and amortization Depreciation and amortization Total Program Supporting Services Services Total 2,118,505 538,095 2,656,600 313,834 159,418 473,252 840,198 225,237 1,065,435 73,359 17,539 90,898 55,370 30,328 85,698 53,010 21,132 74,142 40,041 19,967 60,008 11,561 11,561 178,551 68,707 247,258 495,323 -0- 495,323 9,454 -0- 9,454 156,555 3,600 160,155 5,547 36,492 42,039 365,210 220 365,430 -0- 67,978 67,978 153,246 46,582 199,828 58,128 81,350 139,478 26,938 22,918 49,856 9,287 3,259 12,546 33,795 -0- 33,795 25,601 -0- 25,601 192,920 -0- 192,920 7,354 22,271 29,625 11,522 35,875 47,397 5,235,309 1,400,968 6,636,277 62,760 472,399 535,159 5,298,069 1,873,367 7,171,436 The accompanying notes are an integral part of these ?nancial statements. 7 DRYADES YOUNG CHRISTIAN ASSOCIATION STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2015 Salaries and wages Employee bene?ts and payroll taxes Professional fees and contract services Supplies Instructional material and supplies Telephone Postage and printing Professional development Utilities Occupancy Equipment rental Repairs and maintenance Conferences and conventions Transportation and travel Dues to National YMCA Insurance Other expenses Food cost Advertising (NOTE 2) Student activities Administrative fee expense Support-in-kind Interest expense Support to other programs Total expenses before depreciation and amortization Depreciation and amortization Total Program Supporting Services Services Total 2,524,827 391,934 2,916,761 556,183 228,855 785,038 1,027,256 97,081 1,124,337 79,209 20,512 99,721 50,097 -0- 50,097 91,607 12,411 104,018 43,952 11,184 55,136 7,032 -0- 7,032 183,462 18,877 202,339 484,014 -0- 484,014 -0- -0- -0- 68,232 146 68,378 13,547 38,073 51,620 377,460 -0- 377,460 -0- 18,000 18,000 173,681 51,360 225,041 40,630 14,262 54,892 39,110 38,136 77,246 1,147 4,200 5,347 37,291 -0- 37,291 40,819 40,819 225,924 -0- 225,924 -0- 15,827 15,827 39,959 2,457 42,416 6,105,439 963,315 7,068,754 -0- 517,678 517,678 6,105,439 1,480,993 7,586,432 The accompanying notes are an integral part of these ?nancial statements. 8 DRYADES YOUNG CHRISTIAN ASSOCIATION STATENIENT OF CASH FLOWS DECEMBER 31, 2016 AND 2015 Cash Flows from Operating Activities: Change in net assets Adjustments to reconcile change in net assets to net cash provided by (used in) operating activities: Depreciation and amortization Decrease in amounts receivable (Increase) decrease in grants receivable (Increase) decrease in prepaid and other assets Increase in cash surrender value of life insurance, net Increase (decrease) in cash drawn in excess of available balance Increase (decrease) in accounts payable and other liabilities Increase (decrease) in salaries, bene?ts, and taxes payables Increase in reserve for unemployment taxes Decrease (decrease) in capital lease obligation Net cash provided by (used in) operating activities Cash Flows from Investing Activities: Purchase of property and equipment Retirement of property and equipment Purchase of investment Net cash used in investing activities Cash Flows from Financing Activities: Principal payments on notes and other payables Proceeds from notes payable Net cash provided by ?nancing activities Net increase (decrease) in cash Cash, beginning of year Cash, end of year Supplemental cash flow information: Interest paid 2016 2015 (906,363) (245,256) 535,159 517,678 13,523 441,742 243,260 (450,160) (41,238) 65,914 -0- (3,698) 11,664 (285) (51,729) 41 (128,579) 101,990 4,713 11,986 170,941 (132,927) (148,649) 307,025 (542,136) (301,158) 11,064 205,503 (1,398) (1,426) (532,470) (97,081) (216,250) -0- 315,700 29,130 99,450 29,130 (581,669) 239,074 1,269,103 1,269,103 687,434 1,508,177 29,625 15,827 The accompanying notes are an integral part of these ?nancial statements. 9 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS NOTE 1 - Background and General Data: Background Dryades Young Men's Christian Association (DYMCA) is a non-pro?t corporation organized under the laws of the State of Louisiana. DYMCA is primarily engaged in providing community services that consist of youth development, counseling, crime reduction and physical education activities. DYMCA also administers job training, and day care programs through grants received from the State of Louisiana and the United Way of Greater New Orleans. DYMCA also operates a charter school which is funded by the State of Louisiana. Several of these grants originate at the federal level and as such are deemed federal pass-through grants. General Data At December 31, 2016 and 2015, DYMCA administered the following active programs and grants: General School of Commerce Youth Development and Outreach Day Care Program - Endowment Fund - James M. Singleton Charter School - Restoration - 21St Century Learning Centers - LA-4 - Starting Points Pre-Kindergarten Program (Federal and State) - Special Funds (Title I, Title II, Individuals with Disabilities Education (IDEA), and IDEA Preschool) - Total Community Action (Head Start) Early Learning Readiness - Wellness Center 10 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 1 - Background and General Data, Continued: General Data, Continued The following is a brief description of each program or grant administered by DYMCA: 0 gm Included in general are the following: - Program Income and Fees; - Special Events - Self Support; - Public Contributions and Donations; and Private Grants. The resources of the General Fund are used to fund the operations of DYMCA that are not directly covered by specific programs or grants administered by DYMCA. 0 School of Commerce The School of Commerce is funded by the State Department of Labor and provides job training for entry into the labor force, and counseling and placement into unsubsidized employment. Funding from the State of Louisiana is provided on behalf of the students in the form of tuition payments to DYMCA. ll DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 1 - Backgmund and General Data, Continued: General Data, Continued 0 0 Youth Development and Outreach The Youth Development and Outreach Program is funded by resources from the General Fund, the United Way of Greater New Orleans and private donations and grants. The program provides tutorial services to youth ages Pre-K to 14 and work to reduce crime and loitering by youth in the district area through counseling and follow-up with youth and their families. Day Care Program The Daycare Program is funded through United Way of Greater New Orleans, the State of Louisiana, General and private donations. This program provides service to children two (2) to ?ve (5) years. The Day Care Program provides child care that supports and strengthens families and nurtures the healthy, successful growth and development of each child in spirit, mind, and body. Endowment Fund This fund is established to account for the revenue and expenses related to a restricted donation (see NOTE 15). 12 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 1 - Background and General Data, Continued: General Data, Continued 0 James M. Singleton Charter School James M. Singleton Charter School is an independent charter school funded by the State of Louisiana Board of Elementary and Secondary Education (BESE) and the State of Louisiana Department of Education. It provides a framework for educational experimentation through the creation of a mechanism to accomplish the following objectives: Improve pupil learning and, in general, the public school system; Increase learning opportunities and access to quality education for pupils; Encourage the use of different and innovative teaching methods and a variety of governance, management, and administrative structures; Require appropriate assessment and measurement of academic learning results; Account better and more thoroughly for educational results; and Create new professional opportunities for teachers and other school employees. 13 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 1 - Background and General Data, Continued: General Data, Continued 0 0 Restoration Funds received from grants, contributions and donations resulting from various fundraising campaigns have been used primarily for the construction of the new building for DYMCA. 21St Century Learning Centers Funding through the State Department of Education is used for tutoring program participants in grades Pre-K to 12?h during out-of?school hours and over the summer. LA-4 Starting Points Pre-Kindergarten Program (Federal and State) LA-4 Starting Points Pre?Kindergarten Program is funded through the State Department of Education for children age 4 years old. The program promotes student achievement and through a variety of activities which are designed to prepare participants for the next level of education. Special Funds Titles I. II. Individuals with Disabilities Education (IDEA) IDEA and IDEA Preschool) Title I Title I is funded through the State Department of Education to ensure that all children have a fair, equal and suf?cient opportunity to obtain a high quality education and reach, at a minimum, pro?ciency on challenging state academic achievement standards and state academic assessment. The program also aims to close the achievement gap between high and low performing children, especially between disadvantaged and their more advantaged peers. l4 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATENIENTS, CONTINUED NOTE 1 - Background and General Data, Continued: General Data, Continued 0 Special Funds (Titles I. II. Individuals with Disabilities Education (IDEA) IDEA and IDEA Preschool), Continued Title II Title II is also funded through the State Department of Education to provide professional development to the teaching staff to meet the requirements that all schools have ?highly quali?ed? teachers, de?ned as a teacher with full certi?cation, a bachelors degree, and demonstrated competence in subject knowledge and teaching skills as de?ned by each state. IDEA IDEA is funded through the State Department of Education to provide education to students with disabilities. Funding is contingent on compliance with six (6) main principles. IDEA Preschool IDEA Preschool is funded through the State Department of Education to provide various services to children from three (3) through ?ve (5) years of age. 0 Total Community Action (Head Start Program) Head Start Program is funded through Total Community Action to provide ?Head Start? services to children 3 and 4 years old that are eligible to receive those services. 15 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 1 - NOTE 2 - Background and General Data, Continued: General Data, Continued 0 Early Learning Readiness Early Learning Readiness for Informal Family, Friend, and Neighbor Caregivers Program is funded by the Kellogg Foundation. The program is aimed at impacting learning and school readiness for low-income and minority children by developing the skills of informed caregivers. 0 Wellness Center The Dryades Wellness Center is funded through the General Fund and membership fees. The program is aimed at the development of the mind and promotion of healthy lifestyles. Summary of Signi?cant Accounting Policies: Principles of Accounting The ?nancial statements of DYMCA are prepared in accordance with accounting principles generally accepted in the United States of America and are prepared on the accrual basis. Promises to Give Contributions are recognized when the donor makes a promise to give to DYMCA that is, in substance, unconditional. Contributions that are restricted by the donor are reported as increases in unrestricted net assets if the restrictions expire in the year in which the contributions are recognized. All other donor-restricted contributions are reported as increases in temporarily or permanently restricted net assets depending on the nature of the restrictions. When a restriction expires, temporarily restricted net assets are reclassi?ed to unrestricted net assets. DYMCA uses the allowance method to determine uncollectible unconditional promises receivable. The allowance is based on prior years? experience and management's analysis of specific promises made. At December 31, 2016 and 2015, the total allowance for doubtful accounts was $66,167 and $69,299, respectively. See speci?c detail at NOTES 4 and 5. l6 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 2 - Summary of Signi?cant Accounting Policies, Continued: Use of Estimates The preparation of ?nancial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the ?nancial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Advertising Costs Advertising costs are charged to operations when incurred. DYMCA had no direct-response advertising costs during the years ended December 31, 2016 and 2015; however, the total nondirect response advertising for the years ended December 31, 2016 and 2015 were $12,546 and $5,347, respectively. Funding DYMCA receives its primary funding through support from the United Way of Greater New Orleans, grants from the State of Louisiana, the City of New Orleans, program fees, membership dues, and special events. Contributed Services Contributions of donated services that require specialized skills, and provided by individuals possessing those skills and would typically be purchased if not provided by donation are recorded at their fair values in the period received. During the years ended December 31, 2016 and 2015, the value of contributed services meeting the requirements for recognition in DYMCA's ?nancial statements was 17 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 2 - Summarv of Signi?cant Accounting Policies, Continued: Property and Equipment DYMCA follows the practice of capitalizing all property and equipment expenditures over $2,000. Donated items received are recorded at the fair value at time of receipt. Depreciation is computed under the straight-line method for all depreciable assets over their respective estimated useful lives. DYMCA depreciates property and equipment using the following estimated useful lives: Estimated Asset Useful Lives Building 20-40 Building improvements 7-15 Furniture and equipment 5-10 Land is recorded at cost or estimated cost. Functional Allocation of Expenses The costs of providing the various programs and other activities have been summarized on a functional basis in the statement of activities. Accordingly, certain costs have been allocated among the programs and supporting services bene?tted. Statement of Cash Flows For purposes of the statement of cash ?ows, DYMCA considers all investments with original maturities of three months or less to be cash equivalents. l8 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 2 - Summary of Signi?cant Accounting Policies, Continued: Leasehold Improvements Leasehold improvements are capitalized at cost and amortized over the shorter of the lease term or useful life. Financial Statement Presentation As required by ASC Sections 958-205 and 605 (Not-for-Pro?t Entities, Revenue Recognition), DYMCA recognizes contributions received as revenue, including unconditional promises to give, in the period received at their fair value. At the same time, contributions made, including unconditional promises to give, are recognized as expenses in the period made at their fair value. Also, DYMCA reports information regarding its ?nancial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. In addition, DYMCA presents a statement of cash ?ows in the accompanying ?nancial statements. Fair Value of Financial Instruments The estimated fair value of all signi?cant ?nancial statement amounts have been determined by DYMCA using available market information and appropriate valuation methodologies. DYMCA considers the carrying amounts of cash, investment, cash surrender value of life insurance, amounts receivable, prepaid assets, grants receivable, promises to give due in less than one year, accounts payable, accrued liabilities and notes payable to approximate fair value. Budgetary Data Board approves all budgetary data in connection with grant award applications. 19 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 2 - NOTE 3 Summary of Signi?cant Accounting Policies, Continued: Totals Memorandum Only The total column on the statements in the supplementary information section of this report is captioned "Totals (Memorandum Only)" to indicate that it is presented only to facilitate ?nancial analysis. Such data is not comparable to a consolidation. Investment DYMCA has elected to adopt ASC Section 95 8-320 (Not-for-Pro?t Entities, Investments Debt and Equity Securities). Under the ASC Section 95 8-320, investments in marketable securities with readily determinable fair values and all debt securities are reported at their fair values. lnterprogram Activities All interprogram (due to/from) activities have been netted at the combined level in of the accompanying statement of ?nancial position. Capital Leases Leases meeting the criteria of a capital lease are recorded at inception at the present value of its future minimum lease payments. The assets are amortized over the lesser of their related lease term or estimated productive lives. Cash: At December 31, 2016 and 2015, the carrying amounts of cash deposits were $924,215 and $1,505,884, and the cumulative collected bank balances were $926,979 and $1,488,669, respectively. The cumulative collected bank balance is covered by federal depository insurance. Custodial credit risk is the risk that in the event of a failure by the ?nancial institution, deposits may not be returned to it. DYMCA has no deposit policy for custodial credit risk. 20 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 3 - Cash, Continued: Under state laws, these deposits must be secured by federal deposit insurance or the pledge of securities owned by the ?scal agent?s bank. The market value of such pledged securities and deposit insurance must equal or exceed the amount on deposit with the ?scal agent. NOTE 4 - Amounts Receivable. Net: Following is a summary of amounts receivable at December 31, 2016 and 2015: 2016 2015 Contributions and donations receivable 64,691 69,299 Other amounts receivable 16,388 28,435 Subtotal 81,079 97,734 Allowance for doubtful accounts (66,167) (69,299) Amounts receivable, net 14,912 28,435 NOTE 5 - Grants Receivable: At December 31, 2016 and 2015, grants receivable, consisted of the following: 2016 2015 State of Louisiana 16,051 87,259 Federal pass-through - State 167,173 359,645 Federal pass-through - other 48,691 28,271 Grants receivable $231,915 $475,175 21 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 6 Prepaid and Other Assets: At December 31, 2016 and 2015, prepaid and other assets consists of the following: 201 201 Prepaid insurance 95,947 $111,899 Security deposits 20,699 14,320 Right-of?use vehicle 50,811 -0- Total $167,457 $126,219 NOTE 7 - Cash Surrender Value of Life Insurance, Net: DYMCA is the bene?ciary of insurance policies on the lives of three (3) current and three (3) former employees of DYMCA. At December 31, 2016 and 2015, the net cash surrender value on these life insurance policies was $57,948 and $57,948, respectively. An analysis of the net cash surrender value follows: 2016 2015 Accumulated cash value 169,340 212,714 Less: loans payable (111,392) ?154,766) Cash surrender value, net 33 57,948 57,948 NOTE 8 - Investments: At December 31, 2016 and 2015, DYMCA held a security and a certi?cate of deposit with original maturity date greater than three months. The investments are stated at the lower of cost or estimated fair market value. See page 23 for disclosure of investments stated at cost and estimated fair market value. 22 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 8 - Investments Continued: Government income fund Subtotal Certi?cate of deposit Subtotal Total 2016 2015 Estimated Fair Estimated Fair Cost Market Value Cost Market Value 2,282 6,390 2,282 6,390 2,282 6,390 2 282 6,390 103,914 103,914 102,516 102,516 103,914 103,914 102516 102,516 $106,196 $110,304 $104,798 $108,906 NOTE 9 - Property and Equipment, Net: At December 31, 2016 and 2015, property and equipment consisted of the following: 2016 Balance Balance anualy 1 Additions Retirements Other December 31 Land and land improvements 773.071 39 -0- -0- 773 071 Building and building improvements 15,759,102 290,876 -0- -0- 16,049,978 Furniture and equipment 1,176,900 80,319 -0- -0- 1,257,219 Leasehold improvements 1 14,457 49,135 -0- 163,592 Property held under capital leases 162,015 121,806 (3,824) 9,956 194,953 Subtotal 17,212,474 542,136 (98,824) 9,956 17,665,742 Accumulated: Depreciation (4,040,744) (471,658) -0- 2,292 (4,510,1 10) Amortization (51.516) $3.756) 75.767 (39,505) Property and equipment, net $13,893,285 6,722 $123,057) $12,248 $13,889,198 23 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 9 - Property and Equipment. Net, Continued: 2015 Balance Balance January 1 Additions Retirements Other December 31 Land and land improvements 8 773,071 -0- -0- -0- 773 071 Building and building improvements 15,759,102 -0- -0- 15,759,102 Furniture and equipment 975,588 201,312 -0- -0- 1,176,900 Leasehold improvements 87,757 26,700 -0- -0- 114,457 Property held under capital leases 346,780 73,146 (67,442) ?90,469) 162,015 Subtotal 17,169,227 301,158 (67,442) (190,469) 17,212,474 Accumulated: Depreciation (3,544,762) (495,982) -0- -0- (4,040,744) Amortization 84,523) (21,696) 54,703 -0- (51516) Property and equipment, net NOTE 10 $14,313,013 $1216,520) $?12,739) $190469) Accounts Pavable and Other Liabilities: $13.893,285 At December 31, 2016 and 2015, accounts payable and other liabilities consisted of the following: Vendors City of New Orleans Total 24 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 11 - Salaries. Bene?ts and Taxes Payable: At December 31, 2016 and 2015, salaries, bene?ts and taxes payable consisted of the following: 2 16 2 15 Salaries payable $56,390 $188,810 Taxes, related bene?ts, and withholdings payable 41,714 37,873 Total $98,104 $226,683 NOTE 12 - Lease Obligations: DYMCA has ?ve (5) thirty-six (3 6) month capital leases expiring on various dates in 2018, and 2019 and one (1) thirty??ve (35) month capital lease expiring in 2019. Future minimum lease payments at December 31, 2016 for each of the capital leases with remaining terms in excess of one year are as follows: Years Ending December 31, 2017 70,997 2018 70,746 2019 29,833 Total future minimum lease payments 171,576 Less: amount representing interest 14,950) Present value of minimum lease payments $166.626 Amortization expense for property held under capital leases was $56,663 and $16,108, respectively for the years ended December 31, 2016 and 2015. 25 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 12 - Lease Obligations,Continued: DYMCA signed an operating lease for a vehicle on December 29,2016. The lease expires in December 2019 with the purchase option at the end of the lease term for $43,360. Future minimum lease payment are as follows: Year Ending December 31, 2017 $16,137 2018 17,604 2019 17,604 Total future minimum lease payments $51,345 NOTE 13 - Reserve for Unemployment Taxes and Other Payables: At December 31, 2016 and 2015 reserve for unemployment taxes and other payables consisted of the following: 2 16 201 Reserve for unemployment taxes $3 84,614 $372,844 Reserve for other payables 7,057 Reserve for bene?ts payable 200.000 200,000 Total $584,614 $579,901 26 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 14 - Notes and Other Pavables: At December 31, 2016 and 2015, notes and other payables consist of the following: Note payable to bank, maturing ebruaiy 27, 2017, bearing interest of 3.35%, payable in 36 installments of $61 0, including interest and principal, and a balloon payment of $72,510. The note is secured by real estate. Note payable to bank, maturing anua1y 24, 2017, bearing interest of 5.50%, payable in 36 installments of $1,045, including interest and principal, and a balloon payment of $109,476. The note is secured by real estate. Note payable to bank, maturing March 30, 2021, bearing interest of 5.50%, payable in 60 installments of $1,052, including interest and principal and a balloon payment of $13,244. The note is secured by real estate. Note payable to ?nancing company, maturing August 2022, bearing interest of 7.20%, payable in 71 installments of $4,089, including interest and principal. The note is secured by a mobile of?ce. Note payable to ?nancing company, maturing July 27, 2018, bearing interest of 5.75%. Note payable to ?nancing company, maturing March 1, 2016, bearing interest of 2.85%. Note payable to ?nancing company, maturing March 1, 2017, bearing interest of3.10%. Other payables Total notes and other payables Less: current portion 27 2016 72,916 110,662 57,378 225,114 9,187 507,867 1265,0631 242.804 215 78,060 117,400 65,180 13,688 53,410 -0- 80,679 408,417 1135,6841 $272,733 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 14 - Notes and Other Payables, Continued: Loan principal payments over the remaining years are as follow: Years Ended December 31. 201 2016 -0- 2017 265,063 2018 50,726 2019 50,044 2020 53,573 2021 60,512 Thereafter 27,949 Total $507,867 NOTE 15 - Permanently Restricted Net Assets: At December 31, 2016 and 2015, permanently restricted net assets consisted of the following: 2016 2015 Approximate Approximate Permanently Restricted Net Assets: Cost Market Value Cost Market Value Endowment Fund: Investment in Y-Mutual Insurance, Ltd. Endowment Trust Fund $2,282 $6,390 2,282 6,390 Total permanently restricted net assets $2,282 $6,390 39 2.282 6,390 NOTE l6 - In-kind: At December 31, 2016 and 2015, in-kind contributions represent donated facilities, services and food items to DYMCA. 28 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 17 - NOTE l8 - NOTE 19 - NOTE 20 - Pension Plan: DYMCA offers a de?ned contribution retirement plan to all eligible employees. For each eligible non-instructional and instructional (after July 1, 2014) employee having two or more years of service, DYMCA contributes 12% of gross salary. Pension costs are funded on a current basis. total pension costs for 2016 and 2015 were $196,740 and $254,863, respectively. Concentration of Risk: DYMCA receives primarily all of its revenues from the State of Louisiana, the City of New Orleans and the United Way of Greater New Orleans. If the amount of revenues received should fall below contract levels, operating results could be adversely affected. lncome Taxes: DYMCA is exempt from corporate income taxes under Section 501(c)(3) of the Internal Revenue Code. Therefore, no provision for income taxes is made in the accompanying financial statements. Should tax-exempt status be challenged in the future, tax returns for 2013, 2014 and 2015 are open for examination by the Internal Revenue Service. Contingencies and Commitments: DYMCA is a recipient of direct and pass-through grants from the State of Louisiana, the City of New Orleans, and the United Way of Greater New Orleans, as applicable. These grants are governed by various guidelines, regulations and contractual agreements. The administration of the programs and activities funded by these grants is under the control and administration of DYMCA and is subject to audit and/or review by the applicable funding sources. Any grants or award funds found to be not properly spent in accordance with the terms, conditions and regulations of the funding sources may be subject to recapture. 29 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 21 - NOTE 22 - NOTE 23 - NOTE 24 - Risk Management: DYMCA is exposed to various risks of loss related to torts, theft of, damage to and destruction of assets for which DYMCA carries commercial insurance. Liabilities are reported when it is probable that a loss has occurred and the amount of the loss can be reasonably estimated. Per Diem to Board of Directors: During the years ended December 31, 2016 and 2015 no per diem was paid to the Board of Directors in their capacity as directors. Operating Loss: For the years ended December 31, 2016 and 2015 DYMCA incurred a continuing operating loss of $906,363 and $245,256, respectively. Management and the Board have developed and implemented a plan to reverse the trend. Prior Period Adiustments: As of December 31, 2016, management of DYMCA determined it was necessary to record prior period adjustments of $594,732 to close out construction-related activities from 2012. Because of multiple funding sources, the State?s total share of the total cumulative construction cost was reduced. 30 DRYADES YOUNG CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS, CONTINUED NOTE 25 - NOTE 26 - Recent Accounting Pronouncements: In February 2016, the FASB issued ASU 2016-02, Conforming Amendments Related to Leases. This ASU amends the codi?cation regarding leases in order to increase transparency and comparability. The ASU requires organizations to recognize lease assets and liabilities on the statement of ?nancial position and disclose key information about leasing arrangements. A lessee would recognize a liability to make lease payments and a right-of?use asset representing its right to use the leased asset for the lease term. The ASU is effective for annual periods beginning after December 15, 2019. Early adoption is permitted and has been re?ected in statement of ?nancial position as of December 31, 2016 (see NOTE 12). Subsequent Events: DYMCA is required to evaluate events or transactions that may occur after the statement of ?nancial position date for potential recognition or disclosure in the ?nancial statements. DYMCA performed such as evaluation through June 29, 2017, the date which the ?nancial statements were available to be issued, and noted no subsequent events or transactions that occurred after the statement of ?nancial date requires recognition or disclosure. 31 SUPPLEMENTARY INFORMATION INDEPENDENT REPORT ON SUPPLEMENTARY INFORMATION To the Board of Directors Dryades Young Men's Christian Association New Orleans, Louisiana Other Matters Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the ?nancial statements of Dryades Young Men's Christian Association (DYMCA) as of and for the years ended December 31, 2016 and 2015 and have issued our report thereon dated June 29, 2017, which contained an unmodi?ed opinion on those ?nancial statements as a whole. Our audits were conducted for the purpose of forming an opinion on the basic ?nancial statements taken as a whole. The accompanying Schedule of Expenditures of ederal Awards (Schedule VII) is presented for the purposes of additional analysis as required by the Uniform Guidance, and is not a required part of the ?nancial statements. The information in Schedule VII is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic ?nancial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic ?nancial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic ?nancial statements or to the basic ?nancial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the accompanying Schedule VII is fairly stated, in all material respects, in relation to the basic ?nancial statements taken as a whole. 32 INDEPENDENT REPORT ON SUPPLEMENTARY INFORMATION (CONTINUED) TO the Board of Directors Dryades Young Men's Christian Association New Orleans, Louisiana Other Matters, Continued Supplementary Other Information The supplementary information (Schedules I through VI and is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic ?nancial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic ?nancial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic ?nancial statements or to the basic ?nancial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the accompanying supplementary information (Schedules I through VI and is fairly stated, in all material respects, in relation to the basic ?nancial statements as a whole. LLP BRUNO TERVALON LLP CERTIFIED PUBLIC ACCOUNTANTS New Orleans, Louisiana June 29, 2017 ?Bruno ervalon up 33 Ez?Certified Public Accountants SCHEDULE 1 Page 1 01'2 DRYADES YOUNG CHRISTIAN ASSOCIATION COMBINING STATEMENT OF FINANCIAL POSITION DECEMBER 31, 2016 CITY OF NEW ORLEANS COMMUNITY DEVELOPMENT BLOCK GRANT DEPARTMENT OF SOCIAL SERVICES ASSETS Cash Amounts receivable, net Grants receivable Due from other programs Prepaid and other assets Cash surrender value of life insurance, net Investments Land and land improvements Property and equipment, net Total assets LIABILITIES AND NET ASSETS Liabilities: Cash drawn in excess of available balance Accounts payable and other liabilities Salaries, bene?ts and taxes payable Due to other programs General Schoolof Commerce Philip Street Renovation Total Community Action Early Learning Readiness Restoration - Temporarily Restricted Endowment - Permanently Restricted Lease obligations Deferred revenue 692 10,237 -0- 2,936,038 93,127 57,948 -0- 773,071 12,908,328 16,779,441 1 1,664 317,436 21,635 2,981,559 80,943 -0- 16,593 -0- -0- 46,070 -0- -0- -0- -0- 4,356 67,019 -0- 3,715 -0- 596,531 4,356 -0- -0- -0- 144,715 -0- -0- 2,000 143,003 -0- -0- -0- 77,865 117,865 -0- 1,57 1 -0- 104,629 -0- -0- -0- 1,763 429 -0- 1,41 1,443 81 1,413,716 -0- -0- -0- 1,079,358 -0- 334,358 -0- 2,282 2,282 Reserve for unemployment taxes and other payables -0- Current portion of notes and other payables 233,767 -0- -0- -0- -0- -0- -0- Notes and other payables, less current portion 238,824 -0- -0- -0- -0- -0- -0- 106,200 1,413,716 -0- Total liabilities 3,885,828 604,602 -0- 145,003 Net assets 12,893,613 (537,583) 6,213 (288) 1 1,665 -0- 2,282 See Independent Auditors' Report on Supplementary Information. 34 SCHEDULE 1 Page 2 of2 DRYADES YOUNG CHRISTIAN ASSOCIATION COMBINING STATEMENT OF FINANCIAL POSITION DECEMBER 31, 2016 STATE OF LOUISIANA DEPARTMENT OF EDUCATION 215t Century I 2 1 st Century 11 LA-4 Federal LA-4 State Special Funds Singleton Charter School Totals (Memorandum Only) ASSETS Cash Amounts receivable, net Grants receivable Due from other programs Prepaid and other assets Cash surrender value of life insurance, net Investments Land and land improvements Property and equipment, not -0- 4,002 -0- 49,962 -0- -0- -0- -0- -0- 8,853 -0- 17 31,906 -0- -0- -0- 34,381 51 1,054 -0- -0- -0- -0- -0- 34,079 244 16,05 1 622,627 -0- -0- -0- -0- -0- 912 -0- 132,792 79,091 -0- -0- -0- -0- -0- 783,458 -0- -0- 1,529,179 74,249 -0- 103,914 -0- 203,443 924,215 14,912 231,915 7,359,624 167,457 57,948 106,196 773,071 13,116,127 Total assets 53,964 545,435 673,001 212,795 2,694,243 22,751,465 LIABILITIES AND NET ASSETS Liabilities: Cash drawn in excess of available balance Accounts payable and other liabilities Salaries, bene?ts and taxes payable Due to other programs Lease obligations Deferred revenue Reserve for unemployment taxes and other payables Current portion of notes and other payables Notes and other payables, less current portion Total liabilities Net assets 3 -0- 1,964 52,000 53,964 -0- 18,569 -0- 98,571 -0- -0- -0- -0- -0- 117,140 (76,364) -0- 1,348 7,057 538,652 -0- -0- -0- -0- -0- 547,057 (1,622) -0- -0- 58 67 1,306 -0- -0- -0- -0- -0- 671,364 -0- 73,860 -0- 120,905 -0- -0- -0- -0- -0- 194,765 See Independent Auditors' Report on Supplementary Information. 35 -0- 364,51 1 67,354 973,1 10 132,672 -0- 584,614 31,296 3,980 2,157,537 536,706 1 1,664 782,974 98,104 7,359,624 217,971 334,358 584,614 265,063 242,804 9,897,176 12,854,289 SCIIEDULE II Page 1 of 2 DRYADES YOUNG CHRISTIAN ASSOCIATION COMBINING STATEMENT OF FINANCIAL POSITION DECEMBER 31, 2015 CITY OF NEW ORLEANS COMMUNITY DEVELOPMENT BLOCK GRANT DEPARTMENT OF SOCIAL SERVICES ASSETS Cash Amounts receivable, net Grants receivable Due from other programs Prepaid and other assets Cash surrender value of life insurance, net Investments Land and land improvements Property and equipment, net Total assets LIABILITIES AND NET ASSETS Liabilities: Cash drawn in excess of available balance Accounts payable and other liabilities Salaries, bene?ts and taxes payable Due to other programs Capital lease obligation Deferred revenue Reserve for unemployment taxes and other payables Current portion of notes and other payables Notes and other payables, less current portion Total liabilities Net assets General School of Commerce Philip Street Renovation Total Community Action Early Leamin Readiness Restoration - Temporarily Restricted Endowment - Permanently Restricted 22,568 19,860 87,259 2,726,039 41,099 57,948 -0- 773,071 12,998,718 16,726,562 343,173 101,144 2,549,977 4,249 -0- -0- 87,159 184,163 3,269,865 13,456,697 1 1,381 -0- -0- 42,930 .0- -0- 5,184 -0- 556,412 -0- -0- -0- -0- -0- 561,596 (507,285) -0- 6,213 90,448 96,130 (5,682) See Independent Auditors' Report on Supplementary Information. 85,994 125,994 4,660 -0- 53,868 -0- -0- -0- 58,528 67,466 1 1,334 429 -0- 1,409,587 75 -0- -0- -0- -0- 1,421,425 1,087,067 -0- 334,358 -0- .0- -0- 1,421,425 -0- -0- -0- -0- -0- -0- -0- 2,282 -0- -0- 2,282 -0- 2,282 ASSETS Cash Amounts receivable, net Grants receivable Due from other programs Prepaid and other assets Cash surrender value of life insurance, net Investments Land and land improvements Property and equipment, net Total assets LIABILITIES AND NET ASSETS Liabilities: Cash drawn in excess of available balance Accounts payable and other liabilities Salaries, bene?ts and taxes payable Due to other programs Capital lease obligation Deferred revenue Reserve for unemployment taxes and other payablcs Current portion of notes and other payables Notes and other payables, less current portion Total liabilities Net assets DRYADES YOUNG CHRISTIAN ASSOCIATION COMBINING STATEMENT OF FINANCIAL POSITION DECEMBER 31, 2015 2 1 st Century I STATE OF LOUISIANA DEPARTMENT OF EDUCATION 21 st Century II LA-4 Federal LA-4 State Special Funds Singleton Charter School Totals (Memorandum Only) -0- 4,002 -0- 37,873 -0- 41,921 (46) 1,880 -0- 139,467 3,003 -0- -0- -0- -0- 144,350 -0- 37,694 -0- 186,598 224,292 (79,942) -0- -0- 87A00 349,985 -0- -0- -0- -0- 437,385 1,349 -0- 430,628 -0- -0- 7,057 -0. 439,034 (1,649) 19,992 244 9,596 441,864 -0- 471,696 58 470,084 1,612 4,570 -0- 123,567 90,162 -0- -0- -0- -0- -0- 218,299 .0- 69,374 -0- 125,348 -0- -0- -0- -0- 194,722 23,577 See Independent Auditors' Report on Supplementary Information. 37 1 ,348, 165 3,900 1,171,930 85,045 102,516 -0- 121,496 2,833,052 -0- 371,259 123,481 788,183 42,781 -0- 572,844 48,525 88,570 2,035,643 797,409 1,505,884 28,435 475,175 6,382,148 126,219 57,948 104,798 773,071 13,120,214 22,573,892 -0- 834,703 226,683 6,382,148 47,030 334,358 579,901 135,684 272,733 8,813,240 13,760,652 SCHEDULE [1 Support: United Way Funding Grants - State of Louisiana Grants - Federal pass-through State of Louisiana Grants - Federal pass-through Others Grants - other In-kind Net assets released from restrictions: Restrictions satis?ed by payments/ disbursements Total support DRYADES YOUNG CHRISTIAN ASSOCIATION COMBINING STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2016 STATE OF LOUISIANA DEPARTMENT OF SOCIAL SERVICES CITY OF NEW ORLEANS COMMUNITY DEVLOPMENT BLOCK GRANT Schoolof General Commerce Philip Street Renovation Total Community Action Early Learning Readiness Restoration - Temporarily Restricted SCHEDULE Endowment - Permanently Restricted 85,563 -0- -0- 1,659 -0- -0- -0- 47,757 -0- -0- -0- -0- -0- l34,979 -0- See Independent Auditors' Report on Supplementary Information. 173,760 -0- 173,760 38 -0- 168,950 -0- -0- -0- 168,950 -0- -0- -0- -0- -0- -0- -0- -0- Page 1 of4 Revenues: Membership dues Program income and fees Interest income Rental income Contributions and donations Support from other programs Other Total revenues Total support and revenues Expenses: Program services Supporting services Total expenses Changes in net assets Net assets, beginning of year, as restated Net assets, end of year DRYADES YOUNG CHRISTIAN ASSOCIATION COMBINING STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2016 General STATE OF LOUISIANA CITY OF NEW ORLEANS DEPARTMENT OF SOCIAL SERVICES COMMUNITY DEVLOPMENT BLOCK GRANT Schoolof Commerce Philip Street Renovation Total Community Action Early Learning Readiness Restoration - Temporarily Restricted SCHEDULE 111 Endowment - Permanently Restricted Page 2 of4 133,906 41 ,785 10 400,636 29,903 -0- 126,624 -0- 33,479 119 -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- 732,864 867,843 294,809 1,136,118 1,430,927 (563,084) 13,456,697 12,893,613 121,622 -0- 121,622 (30,298) (507,285) 8 (537,583) -0- 1 73 ,760 173,760 -0- 1 73,760 -0- 6,213 6,213 33,479 202,429 197,035 197,035 5,394 (5,682) (288) See Independent Auditors' Report on Supplementary Information. 39 119 119 55,920 -0- 55,920 (55,801) 67,466 1 1,665 -0- .0. 2,282 2,282 SCHEDULE Page 3 of4 DRYADES YOUNG CHRISTIAN ASSOCIATION COMBINING STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2016 STATE OF LOUISIANA DEPARTMENT OF EDUCATION Singleton Totals 2 1 st 2 1 st LA-4 LA-4 Charter (Memorandum Century I Century 11 Federal State Special Funds School Only) Support: United Way Funding -0- -0- -0- -0- -0- 85,563 Grants - State of Louisiana -0- -0- -0- 47,500 -0- 4,040,633 4,088,133 Grants - Federal pass-through State of Louisiana -0- 197,938 108,051 -0- 463,713 -0- 771,361 Grants - Federal pass-through Others -0- -0- -0- -0- -0- -0- 168,950 Grants - other -0- -0- -0- -0- -0- 21,004 68,761 In-kind -0- -0- -0- -0- -0- 19,160 192,920 Net assets released from restrictions: Restrictions satis?ed by payments/ disbursements -0- -0- -0- -0- -0- -0- -0- Total support -0- 197,938 108,051 47,500 463,713 4,080,797 5,375,688 See Independent Auditors' Report on Supplementary Information. 40 Revenues: Membership dues Program income and fees Interest income Rental income Contributions and donations Support from other programs Other Total revenues Total support and revenues Expenses: Program services Supporting services Total expenses Changes in net assets Net assets, beginning of year, as restated Net assets, end of year DRYADES YOUNG CHRISTIAN ASSOCIATION COMBINING STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2016 21 st Century 1 2 1 st Century 11 STATE OF LOUISIANA DEPARTMENT OF EDUCATION LA-4 Federal LA-4 State Special Funds Singleton Chaner School SCHEDULE Page 4 of4 Totals (Memorandum Only) -0- -0- 3 5 -0- -0- 875 -0- -0- -0- -0- 8,499 -0- 470 -0- -0- -0- -0- 4,074 -0- -0- 7,972 220 -0- 9,406 133,906 127,509 8,138 400,636 35,623 47,397 136,176 46 910 8,499 472 4,074 17,598 889,3 85 46 198,848 116,550 47,972 467,787 4,098,395 6,265,073 195,270 -0- 1 16,523 -0- 47,947 -0- 388,239 85,095 3,706,944 652,154 5,298,069 1,873,367 195,270 3,578 (79,942) (76,364) -116523- 27 (1 ,649) (1,622) 41 47,947 25 1,612 1,637 See Independent Auditors' Report on Supplementary Information. 473,334 (5,547) 23,577 18,030 4,359,098 (260,703) 797,409 536,706 7,171,436 (906,363) 13,760,652 12,854,289 Support: United Way Funding United Way CFC United Way designations Grants - State of Louisiana Grants - Federal pass-through State of Louisiana Grants - Federal pass-through Others Grants - other ln-kind Net assets released from restrictions: Restrictions satis?ed by payments/ disbursements Total support DRYADES YOUNG CHRISTIAN ASSOCIATION COMBINING STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2015 STATE OF CITY OF NEW LOUISIANA ORLEANS DEPARTMENT COMMUNITY OF SOCIAL DEVLOPMENT SERVICES BLOCK GRANT School of Philip Street General Commerce Renovation Total Community Action Early Learning Readiness Restoration - Temporarily Restricted SCHEDULE 1V Endowment Permanently Restricted 1 15,703 -,28 -0- -0- -0- -0- -0- -0- -0- -0- 57,757 -0- -0- -0- 173,760 -0- -0- 316,655 -0- 173,760 See Independent Auditors' Report on Supplementary Information. 42 -0- 192,071 -0- -0- 192,071 -0- 98,164 -0- -0- -0- -0- Page 1 of4 SCHEDULE Page 2 of4 DRYADES YOUNG CHRISTIAN ASSOCIATION COMBINING STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2015 STATE OF LOUISIANA DEPARTMENT OF SOCIAL SERVICES CITY OF NEW ORLEANS COMMUNITY DEVLOPMENT BLOCK GRANT Restoration - Endowment - Temporarily Permanently Restricted Restricted Total Early Philip Street Community Learning Renovation Action Readiness School of Commerce Revenues: Membership dues 109,775 -0- -0- -0- -0- -0- -0- Program income and fees 21,050 44,205 -0- -0- -0- Interest income 9 -0- -0- 180 1 8 -0- Rental income 422,921 -0- -0- -0- -0- -0- -0- Contributions and donations 35,972 34,000 -0- -0- -0- -0- -0- Administrative fee income -0- -0- -0- -0- -0- -0- -0- Support from other programs -0- -0- -0- -0- -0- 58 -0- Other 142,056 384 -O- -0- -0- -0- -0- Total revenues 731,783 78,5 89 -0- -0- 180 76 -0- 1,048,438 78,589 173,760 192,071 98,344 76 -0- Total support and revenues Expenses: Program services Supporting services Total expenses Changes in net assets Net assets, beginning of year, as restated Net assets, end of year 282,863 980,481 1,263,344 (214,906) 13,671,603 1 12,803 -0- 1 12,803 (34,214) (473,071) 173,760 -0- 173,760 -0- 6,213 197,461 -0- 197,461 (5,390) (292) 104,458 -0- 104,458 (6,114) 73,580 76 -0- 76 -0- -0- -0- -0- -0- -0- 2,282 13,456,697 (507,285) 6,213 (5,682) See Independent Auditors' Report on Supplementary Information. 43 67,466 -0- 2,282 Support: United Way Funding United Way CFC United Way designations Grants - State of Louisiana Grants - Federal pass-through State of Louisiana Grants - Federal pass-through Others Grants - other In-kind Net assets released from restrictions: Restrictions satis?ed by payments/ (disbursements) Total support DRYADES YOUNG CHRISTIAN ASSOCIATION COMBINING STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2015 2 1 st Century 1 2 1 st Century 11 STATE OF LOUISIANA DEPARTMENT OF EDUCATION LA-4 Federal I-A-4 State Special Funds Singleton Charter School SCHEDULE IV Page 3 of4 Totals (Memorandum Only) -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- 320,588 -0- 320,588 -0- -0- -0- -0- 134,799 -0- -0- -0- -0- 134,799 -0- -0- 54,970 -0- -0- -0- 5 -0- -0- -0- 645,740 -0- -0- -0- -0- 645,740 See Independent Auditors' Report on Supplementary Information. 44 4,452,198 -0- 40,552 52,164 -0- 4,544,914 115,703 1,914 -0- 4,648,449 1,101,127 192,071 196,473 225,924 -0- 6,481,661 Revenues: Membership dues Program income and fees Interest income Rental income Contributions and donations Administrative fee income Support from other programs Other Total revenues Total support and revenues Expenses: Program services Supporting services Total expenses Changes in net assets Net assets, beginning of year, as restated Net assets, end of year DRYADES YOUNG CHRISTIAN ASSOCIATION COMBINING STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2015 . STATE OF LOUISIANA DEPARTMENT OF EDUCATION 21 st 2 1 st LA-4 LA-4 Century I Century 11 Federal State Special Funds Singleton Charter School SCHEDULE Page 4 of4 Totals (Memorandum Only-0- -0- -0- 9,339 -0- -0- -0- 32 -0- 9,339 320,620 134,799 64,309 46 400,562 136,513 65,897 46 400,562 136,513 65,897 (46) (79,942) (1,714) (1,588) -0- -0- 65 3,200 (46) (79,942) (1,649) 1,612 See Independent Auditors' Report on Supplementary Information. 45 -0- -0- -0- -0- -0- -0- 645,740 551,184 84,573 635,757 9,983 13,594 23,577 8,478 8,554 -0- 22,484 39,516 4,584,430 4,079,816 415,939 4,495,755 88,675 707,289 795,964 109,775 65,255 8,717 422,921 78,526 -0- 9,397 164,924 859,515 7,341,176 6,105,439 1,480,993 7,586,432 (245,256) 14,005,908 13,760,652 SCHEDULE DRYADES YOUNG CHRISTIAN ASSOCIATION Page 1 0? COMBINING STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2016 PROGRAM SERVICES CITY OF NEW ORLEANS DEPARTMENT COMMUNITY OF SOCIAL DEVELOPMENT General SERVICES BLOCK GRANT Youth Total Restoration - Development and Infant School of Philip St. Community Early Learning Temporarily Wellness Center Outreach Daycare Commerce Renovation Action Readiness Restricted Salaries and wages 84,484 43,777 2,490 8 59,129 -0- 160,537 40,423 -0- Employee bene?ts and payroll taxes -0- 2,900 4,681 14,571 -0- 23,246 7,247 -0- Professional fees and contract services 35,787 33,477 4,756 29,703 -0- 12,251 3,092 -0- Supplies 15,624 5,440 3,536 2,897 -0- -0- 2,927 Instructional material and supplies -0- -0- -0- 4,767 -0- -0- -0- -0- Telephone . 7,417 -0- -0- -0- -0- -0- Postage and printing 1,794 5,481 65 166 -0- -0- Professional development -0- -0- . -0- -0- -0- -0- -0- Utilities 15,288 -0- 2,947 -0- -0- Occupancy -0- -0- -0- -0- -0- -0- -0- Equipment rental -0- -0- -0- -0- -0- -0- -0- -0- Repairs and maintenance 4,816 -0- -0- -0- -0- Conference and conventions 225 2,030 734 2,558 -0- -0- -0- -0- Transportation and travel 130 787 -0- -0- -0- -0- Dues to National YMCA -0- -0- -0- -0- -0- -0- Insurance -0- -0- -0- -0- -0- -0- -0- -0- Other expenses 1,270 1,875 841 7,831 -0- 1,001 -0- -0- Food cost 305 1,455 1,431 -0- -0- -0- -0- -0- Advertising 1,230 7,736 -0- -0- -0- -0- -0- -0- Student activities -0- -0- -0- -0- -0- -0- 2,231 -0- Administrative fee expense -0- -0- -0- -0- -0- -0- -0- Support in-kind -0- -0- 173,760 -0- -0- Interest expense -0- -0- -0- -0- -0- -0- -0- Support to other programs -0- -0- -0- -0- -0- -0- -0- -0- Total expenses before depreciation and amortization 168,240 104,301 22,268 121,622 173,760 197,035 55,920 -0- Depreciation and amortization -0- -0- -0- -0- -0- -0- -0- -0- Total expenses 3 168,240 104,301 22,268 121,622 173,760 197,035 55,920 -0- See Independent Auditors' Report on Supplementary Information. 46 SCHEDULE DRYADES YOUNG CHRISTIAN ASSOCIATION Page 2 0? COMBINING STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2016 PROGRAM SERVICES STATE OF LOUISIANA DEPARTMENT OF EDUCATION Salaries and wages Employee bene?ts and payroll taxes Professional fees and contract services Supplies Instructional material and supplies Telephone Postage and printing Professional development Utilities Occupancy Equipment rental Repairs and maintenance Conference and conventions Transportation and travel Dues to National YMCA Insurance Other expenses Food cost Advertising Student activities Administrative fee expense Support in?kind Interest expense Support to other programs Total expenses before depreciation and amortization Depreciation and amortization Total 2 1 st Century I 21 Century 11 LA-4 Federal LA-4 State Special Funds Singleton Charter School 'I'otals (Memorandum Only) 26,632 3,277 107,625 2,01 1 -0- -0- -0- -0- -0- 25,000 -0- -0- 3,144 195,270 -0- 90,459 8,143 16,953 -0- 75 -0- -0- -0- -0- -0- -0- -0- -0- 125 -0- 768 -0- -0- -0- .0- 116,523 -0- 40,572 5,072 1,880 -0- -0- -0- -0- -0- -0- -0- -0- -0- 47,947 -0- 283,347 39,576 26,106 -0- -0- -0- -0- 6,443 -0- -0- -0- -0- -0- -0- -0- -0- 5,91 555 -0- 700 25,601 -0- -0- -0- 388,239 -0- 1,286,655 205,121 568,568 40,924 50,528 45,593 32,535 5,1 18 160,316 470,323 9,454 151,739 -0- 337,513 -0- 153,246 38,475 22,767 321 26,952 -0- 19,160 7,354 11,522 3,644,184 62,760 2,1 18,505 313,834 840,198 73,359 55,370 53,010 40,041 1 1,561 178,551 495,323 9,454 156,555 5,547 365,210 -0- 153,246 58,128 26,938 9,287 33,795 25,601 192,920 7,354 11,522 5,235,309 62,760 195,270 116,523 47,947 388,239 3,706,944 See Independent Auditors' Report on Supplementary Information. 47 5,298,069 SCHEDULE DRYADES YOUNG CHRISTIAN ASSOCIATION Page 3 of3 COMBINING STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2016 SUPPORTING SERVICES Totals Singleton (Memorandum General Charter School Special Funds Only) Salaries and wages 135,395 336,545 66,155 538,095 Employee bene?ts and payroll taxes 57,629 87,909 13,880 159,418 Professional fees and contract services 98,263 121,914 5,060 225,237 Supplies -0- 17,539 -0- 17,539 Instructional material and supplies 30,328 -0- -0- -30328? Telephone 1,592 19,540 -0- 21,132 Postage and printing 19,967 -0- -0- 19,967 Professional development -0- -0- Utilities -0- 68,707 -0- 68,707 Occupancy -0- -0- -0- -0- Equipment rental -0- -0- -0- -0- Repairs and maintenance 3,600 -0- 3,600 Conference and conventions 36,492 -0- -0- 36,492 Transportation and travel 220 -O- -0- 220 Dues to National YMCA 67,978 -0- -0- 67,978 Insurance 46,582 46,582 Other expenses 81,350 -0- -0- 81,350 Food cost 22,918 -0- 22,918 Advertising 3,259 -0- 3,259 Student activities -0- -0- -0- -0- Administrative fee expense -0- -0- -0- -0- Support in?kind -0- -0- -O- -0- Interest expense 22,271 -0- 22,271 Support to other programs 35,875 -0- -0- 35,875 Total expenses before depreciation and amortization 663,719 652,154 85,095 1,400,968 Depreciation and amortization 472,399 472,399 Total 1,136,118 652,154 85,095 1,873,367 See Independent Auditors' Report on Supplementary Information. 48 SCHEDULE VI DRYADES YOUNG CHRISTIAN ASSOCIATION Page 1 013 COMBINING STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2015 PROGRAM SERVICES CITY OF NEW ORLEANS COMMUNITY DEVELOPMENT BLOCK GRANT DEPARTMENT OF SOCIAL General SERVICES Salaries and wages Employee bene?ts and payroll taxes Professional fees and contract services Supplies Instructional material and supplies Telephone Postage and printing Wellness Center Youth Development and Infant School of Philip St. Outreach Daycare Commerce Renovation Total Community Action Early Learning Readiness Restoration - Temporarily Restricted 69,002 5,278 9,380 21,295 -0- 5,950 1,701 33,135 25,896 32,789 -0- 3,514 13,896 8,521 -0- 25,1 12 6,393 52,329 5,719 6,087 228 -0- 1 7 2,947 -0- 783 -0- -0- 4,419 2,188 2,236 -0- -O- -0- 149,793 35,712 8,170 1,491 -0- 545 -0- -0- 62,010 1 1,968 16,500 9,450 -0- -0- 3,673 -0- -0- -0- -0- -0- -0- -0- -0- -0- Professional development -0- Utilities 15,028 -0- 2,641 -0- 356 -0- -0- Occupancy -0- -0- -0- -0- -0- -0- -0- -0- Equipment rental -0- -0- -0- -0- -0- -0- -0- -0- Repairs and maintenance 8,117 -0- 801 -0- -0- -0- -0- -0- Conference and conventions 564 2,975 -0- 10,008 -0- -0- -0- -0- Transportation and travel -0- 750 248 -0- -0- 247 -0- -O- Dues to National YMCA -0- -0- -0- -0- -0- -0- -0- -0- Insurance -0- -0- -0- -0- 1,147 -0- -0- Other expenses 4,887 50 596 3,745 -0- -0- -0- 76 Food cost 3,924 1,248 -0- -O- -0- 857 -0- Advertising 168 979 -0- -0- -0- -0- -0- -0- Student activities -0- -0- 122 -0- -0- -0- -O- Administrative fee expense -0- -0- -O- -0- -0- -O- -0- Support in-kind -0- -0- -0- -0- 173,760 -0- -0- Interest expense -0- -0- -0- -0- -0- -O- Support to other programs -0- -0- -0- -0- -0- -0- -0- -0- Total expenses before depreciation and amortization 141,370 80,577 60,916 112,803 173,760 197,461 104,458 76 Depreciation and amortization -0- -0- -0- -0- -0- -0- -0- Total expenses 3 141,370 80,577 60,916 1 12,803 173,760 197,461 104,458 76 See Independent Auditors' Report on Supplementary Information. 49 SCHEDULE VI DRYADES YOUNG CHRISTIAN ASSOCIATION Page 2 01-3 COMBINING STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2015 PROGRAM SERVICES STATE OF LOUISIANA DEPARTMENT OF EDUCATION 'l'otals Salaries and wages Employee bene?ts and payroll taxes 2 1 st Century I LA-4 21 Century 11 Federal LA-4 State Special Funds Singleton Charter School (Memorandum Only) -0- -0- 53,263 10,318 1 16,663 19,241 45,254 17,629 402,317 87,641 1,534,705 342,465 2,524,827 556,183 236,409 -0- -0- 14,663 Supplies -0- 1,905 -0- -0- -0- Instructional material and supplies -0- 238 1,500 Telephone -0- -0- -0- -0- -0- Postage and printing -0- -0- -0- -0- -0- Professional development -0- -0- -0- -0- Utilities -0- -0- -O- -0- 165,437 183,462 Occupancy -0- 47,500 -0- -0- -0- 436,514 484,014 Equipment rental -0- -0- -0- -0- -0- -0- -0- Repairs and maintenance -0- -0- -0- -0- -0- 59,314 68,232 Conference and conventions -0- -0- -0- -0- -0- 13,547 Transportation and travel -0- 44,330 -0- 690 -0- 331,195 377,460 Dues to National YMCA -0- -0- -0- -0- -0- -0- Insurance -0- -0- -0- -0- -0- 172,534 173,681 Other expenses 46 1,104 66 674 556 28,830 40,630 Food cost -0- -0- 25 150 1,648 31,258 39,1 10 Advertising -O- -0- -0- -0- -0- 1,147 Student activities -0- 5,733 280 - 1,442 29,714 37,291 Administrative fee expense -0- -0- -0- 40,819 -0- 40,819 Support in-kind -0- -0- -0- -0- -0- 52,164 225,924 Interest expense -0- -0- -O- -0- -0- -0- -0- Support to other programs -0- -O- -0- -0- -0- 39,959 39,959 658,300 33,034 45,395 84,329 29,735 4,934 1,027,256 79,209 50,097 91,607 43,952 7,032 Professional fees and contract services -0- Total expenses before depreciation and amortization 46 400,562 136,513 65,897 551,184 4,079,816 6,105,439 Depreciation and amortization -0- -0- -0- -0- Total 46 400,562 136,513 65,897 551,184 4,079,816 6,105,439 See Independent Auditors' Report on Supplementary Information. 50 SCHEDULE VI DRYADES YOUNG CHRISTIAN ASSOCIATION Page 3 013 COMBINING STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2015 SUPPORTING SERVICES Totals Singleton (Memorandum General Charter School Special Funds Only) Salaries and wages 124,481 200,644 66,809 391,934 Employee bene?ts and payroll taxes 90,932 120,159 17,764 228,855 Professional fees and contract services 97,081 -0- -0- 97,081 Supplies 12,860 7,652 -0- 20,512 Instructional material and supplies -0- -0- -O- -0- Telephone 3,148 9,263 12,41 1 Postage and printing 11,184 -0- -0- 11,184 Professional development -0- -0- -0- -0- Utilities 317 18,560 -0- 18,877 Occupancy -0- -0- -0- -0- Equipment rental -0- -0- -0- Repairs and maintenance 146 -0- -0- 146 Conference and conventions 38,073 -0- -0- 38,073 Transportation and travel -0- -0- -0- -0- Dues to National YMCA 18,000 -0- -0- 18,000 Insurance 51,360 -0- -0- 51,360 Other expenses 14,262 -0- 14,262 Food cost 38,136 -0- -0- 38,136 Advertising 4,200 -0- -0- -4200- Student activities -0- -0- -0- -0- Administrative fee expense -0- -0- -0- -0- Support in-kind -0- -0- -0- -0- Interest expense 15,827 -0- -0- 15,827 Support to other programs -2457- -0- -2457? Total expenses before depreciation and amortization 522,464 356,278 84,573 963,315 Depreciation and amortization 458,017 59,661 -0- 517,678 Total 980,481 415,939 84,5 73 1,480,993 See Independent Auditors' Report on Supplementary Information. 51 SCHEDULE VII Page 1 of 2 DRYADES YOUNG CHRISTIAN ASSOCIATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2016 CF DA Federal Program Grantor/Title Number Expenditures PROGRAMS FUNDED BY THE US. DEPARTMENT OF HEALTH AND HUMAN SERVICES Pass-Through as Subgrantee of the State of Louisiana Department of Education: LA-4 Starting Points Pre-Kindergarten Programs (TANF) 93.558A 121,592 Child and Adult Care Program (TCA Headstait) 93.600B 162.555 Subtotal 284,147 Pass-Through as Subgrantee of the State of Louisiana Department of Social Services: Child and Adult Care Program (Project Independence) 93.596A 1,659 Subtotal 1 ,65 9 Total US. Department of Health 285,806 Pass-through subgrantee of the State of Louisiana Department of Education: Title I - Grant to Local Educational Agencies 84.010A 357,805 Title II - Improving Teacher Quality State Grant 84.367A 35,920 IDEA - Handicapped 84.027A 100,443 21St Centu1y Community Learning Centers 84.287 197,938 Total US Depaltment of Education 692,106 See Independent Auditors? Report on Supplementary Information. 52 SCHEDULE VII Page 2 of 2 DRYADES YOUNG CHRISTIAN ASSOCIATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS, CONTINUED FOR THE YEAR ENDED DECEMBER 31, 2016 CFDA Federal Program Grantor/Title Number Expenditures PROGRAMS FUNDED BY THE US. DEPARTMENT OF AGRICULTURE Pass-through subgrantee of the State of Louisiana Department of Education: National School Lunch Program 10.555 39 52,164 Total US. Department of Agriculture 52164 Total all programs $1.030,076 NOTE: Basis of Presentation; The accompanying Schedule of Expenditures of Federal Awards includes all Federal activity of DYMCA and is presented on a modi?ed accrual basis of accounting. The information on this schedule is presented in accordance with other requirements of the Uniform Guidance. NOTE: DYMCA has not elected to use the 10% de minimis indirect cost rate. See Independent Auditors? Report on Supplementary Information. 53 SCHEDULE DRYADES YOUNG CHRISTIAN ASSOCIATION SCHEDULE OF COMPENSATION, BENEFITS AND OTHER PAYMENTS TO CHIEF EXECUTIVE OFFICER FOR THE YEAR ENDED DECEMBER 31, 2016 Chief Executive Of?cer Name: Gregory Phillips PURPOSE AMOUNT Salary 182,282 Bene?ts - retirement 21,874 Travel 25,545 Telephone 1.152 Total 230.853 See Independent Auditors? Report on Supplementary Information. 54 INDEPENDENT REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT A UDI TIN STANDARDS To the Board of Directors Dryades Young Men?s Christian Association New Orleans, Louisiana We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to ?nancial audits contained in Government Auditing Standards issued by the Comptroller General of the United States of America, the ?nancial statements of Dryades Young Men?s Christian Association (DYMCA) which comprise the statements of ?nancial position, as of December 31, 2016 and 2015, and the related statements of activities, functional expenses and cash?ows for the years then ended, and the related notes to the ?nancial statements, and have issued our report thereon dated June 29, 2017. Internal Control Over Financial Reporting In planning and performing our audit of the ?nancial statements, we considered internal control over ?nancial reporting to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the ?nancial statements, but not for the purpose of expressing an opinion on the effectiveness of internal control over ?nancial reporting. Accordingly, we do not express an opinion on the effectiveness of internal control over ?nancial reporting. 55 INDEPENDENT REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH G0 VERNMENTA UDITING STANDARDS (CONTINUED) Internal Control Over Financial Reporting. Continued Our consideration Of internal control over ?nancial reporting was for the limited purpose described in the preceding paragraph and was not designed to identify all de?ciencies in internal control over ?nancial reporting that might be Signi?cant de?ciencies or material weaknesses and therefore, signi?cant de?ciencies and material weaknesses may exist that were not identi?ed. However, as described in the accompany Summary Schedule Of Findings and Questioned Costs, we identi?ed a certain de?ciency in internal control over ?nancial reporting that we consider to be a signi?cant de?ciency. A de?ciency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course Of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a de?ciency, or a combination of de?ciencies, in internal control over ?nancial reporting, such that there is a reasonable possibility that a material misstatement Of ?nancial statements will not be prevented, or detected and corrected on a timely basis. A significant de?ciency is a de?ciency, or a combination of de?ciencies, in internal control over ?nancial reporting that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the de?ciency described in the accompanying Summary Schedule Of Findings and Questioned Costs as item 2016-001 tO be a signi?cant de?ciency. Compliance and Other Matters As part Ofobtaining reasonable assurance about whether ?nancial statements are free from material misstatement, we performed tests of its compliance with certain provisions Of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of ?nancial statement amounts. However, providing an Opinion on compliance with those provisions was not an Objective Of our audit and, accordingly, we do not express such an Opinion. The results Of our tests disclosed no instances Of noncompliance that are required tO be reported under Government Auditing Standards. 56 INDEPENDENT REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTA UDITING STANDARDS (CONTINUED) Response to Finding response to the internal control over ?nancial reporting ?nding identi?ed in our audit is described in the accompanying Summary Schedule OfFindings and Questioned Costs under the caption ?Management? Response and Planned Corrective Action? and/ or ?Current Status?. response was not subjected to the auditing procedures applicable in the audit Of the ?nancial statements and, accordingly, we express no opinion on it. Purpose of this Report The purpose of this report is solely to describe the scope Of our testing Of internal control over ?nancial reporting and compliance and the result Of that testing and not to provide an opinion on the effectiveness of internal control over ?nancial reporting or on compliance. This report is an integral part Of an audit performed in accordance with Government Auditing Standards in considering internal control over ?nancial reporting and compliance. Accordingly, this communication iS not suitable for any other purpose. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document. BWMD BRUNO TERVALON LLP CERTIFIED PUBLIC ACCOUNTANTS New Orleans, Louisiana June 29, 2017 .1 ., . 1' 57 sis/Lax I .s INDEPENDENT REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE To the Board of Directors Dryades Young Men?s Christian Association New Orleans, Louisiana Report on Compliance for Each Major Federal Program We have audited Dryades Young Men?s Christian Association?s (DYMCA) compliance with the types of compliance requirements described in the Title II of the United States Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Uniform Guidance - 0MB Compliance Supplement) that could have a direct and material effect on each of major federal programs for the year ended December 31, 2016. major federal programs are identi?ed in the Summary of Auditors? Results section of the accompanying Summary Schedule of Finding and Questioned Costs. Management?s Responsibility Management is responsible for compliance with federal statues, regulations, and the terms and conditions of its federal awards. 58 INDEPENDENT REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE (CONTINUED) Auditor?s Responsibility, Continued Our responsibility is to express an opinion on compliance for each of major federal programs based on our audit of the types of compliance requirements previously described. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in GovermnemAuditing Standards, issued by the Comptroller General of the United States of America; and the Uniform Guidance. Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of compliance. Opinion on Each Major Federal Program In our opinion, DYMCA complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended December 31, 2016. Other Matters The results of our auditing procedures disclosed no instances of noncompliance, that are required to be reported in accordance with the requirements of the Uniform Guidance. 59 INDEPENDENT REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE (CONTINUED) Response to Finding response to the noncompliance ?nding identi?ed in our audit is described in the accompanying Summary Schedule of Finding and Questioned Costs under the caption ?Management?s Response and Planned Corrective Action? and/or ?Current Status?. response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. Report on Internal Control Over Compliance Management of DYMCA is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements previously discussed. In planning and performing our audit of compliance, we considered internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of internal control over compliance. Our consideration of the internal control over compliance was for the limited purpose described in the preceding paragraph and was not designed to identify all de?ciencies in internal control over compliance that might be signi?cant de?ciencies, or material weaknesses. However, as described in the preceding paragraph, we identi?ed a certain de?ciency in internal control over compliance that we consider to be a signi?cant de?ciency. 60 INDEPENDENT REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE AS REQUIRED BY THE UNIFORM GUIDANCE (CONTINUED) Report on Internal Control Over Compliance. Continued A de?ciency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a de?ciency, or combination of de?ciencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A signi?cant de?ciency in internal control over compliance is a de?ciency, or combination of de?ciencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the de?ciency in internal control over compliance described in the Summary Schedule of Findings and Questioned Costs as item 2016-002 to be a signi?cant de?ciency. Response to Finding response to the internal control over compliance ?nding identi?ed in our audit is described in the accompanying Summary Schedule of Findings and Questioned Costs under the caption ?Management? 3 Response and Planned Corrective Action? and/ or ?Current Status?. response was not subjected to the auditing procedures applicable in the audit of the ?nancial statements and, accordingly, we express no opinion on it. 61 ?5 INDEPENDENT REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE AS REQUIRED BY THE UNIFORM GUIDANCE (CONTINUED) Purpose of this Report The purpose oi?this report on internal control over compliance is solely to describe the scope Of our testing of internal control over compliance and the results of that testing based on the requirements Of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Under Louisiana Revised Statute 242513, this report is distributed by the Legislative Auditor as a public document. @b?uwo 1:?va BRUNO TERVALON LLP CERTIFIED PUBLIC ACCOUNTANTS New Orleans, Louisiana June 29, 2017 DRYADES YOUNG CHRISTIAN ASSOCIATION SUMMARY SCHEDULE OF FINDING AND QUESTIONED COSTS FOR THE YEAR ENDED DECEMBER 31, 2016 Section I Summary of Auditors? Results Financial Statements Type of Auditor?s report issued: Internal control over ?nancial reporting: 0 Material weakness(es) identi?ed? 0 Signi?cant de?ciency(ies) identi?ed? Noncompliance material to ?nancial statements noted? Federal Awards Internal control over major programs: - Material weakness(es) identi?ed? 0 Signi?cant de?ciency(ies) identi?ed? Type of auditor?s report issued on compliance for major programs: Any audit ?ndings disclosed that are required to be reported in accordance with section 510(a) oft/16 Uniform Guidance? 63 Unmodi?ed No Yes No No None Reported Unmodi?ed Yes DRYADES YOUNG CHRISTIAN ASSOCIATION SUMMARY SCHEDULE OF FINDING AND QUESTIONED COSTS, CONTINUED FOR THE YEAR ENDED DECEMBER 31, 2016 Section I - Summary of Auditors? Results. Continued Federal Awards, Continued Identi?cation of major programs: CFDA Number 84.010A 84.287A 93.558B Dollar threshold used to distinguish between type A and type programs: Auditce quali?ed as low-risk auditee? 64 Name of Federal Program or Cluster Title I - Grants to Local Educational Agencies 21St Century Community Learning Centers LA-4- Starting Points Pre-Kindergarten Programs (TANF) $750,000 No DRYADES YOUNG CHRISTIAN ASSOCIATION SUMMARY SCHEDULE OF FINDING AND QUESTIONED COSTS, CONTINUED FOR THE YEAR ENDED DECEMBER 31, 2016 Section II - Financial Statement Findings and Questioned Costs Reference Number 2016-001 Federal Award Program All programs (see Schedule of Expenditures of Federal Awards). Criteria Management must establish internal control objectives to provide reasonable assurance regarding the achievement of objectives in the areas of effectiveness and efficiency of operations, reliability of ?nancial reporting and compliance with applicable contracts, laws, regulations and board policy. Condition Our review of the November 2016 bank statement revealed a withdrawal for cash of $50,000 on November 29, 2016. Further, our discussions with management and review of the bank statements for subsequent months, revealed that the $50,000 cash withdrawn was not deposited until January 20, 2017. It is our understanding that the funds were used to open a new bank account. Management was unable to provide us with a copy of the cashier?s check to open the new account. Questioned Costs None. Context Total cash balance at December 31, 2016 was $924,215. 65 DRYADES YOUNG CHRISTIAN ASSOCIATION SUMMARY SCHEDULE OF FINDING AND QUESTIONED COSTS, CONTINUED FOR THE YEAR ENDED DECEMBER 31, 2016 Section II - Financial Statement Findings and Questioned Costs Reference Number, Continued 2016-001 Effect or Potential Effect Potential for misappropriation of assets. Cause Weakness in the current system of internal control over access to cash. Recommendation The current policy and practice which allows for the withdrawal of cash, should be revised to ensure the following: Dual signature on all transactions that involve the cashing of cash on behalf with one (1) of the signatures being the Board Chairman, and; (ii) Prior written Board approval on all cash transactions on behalf in the event such transaction is necessary. Management?s Response and Planned Corrective Action Management received approval to open the new account during the November Finance Committee meeting in which the agency Board Chairman was present. Management will review the current procedures and make the necessary signatory requirements on all accounts and will receive Board approval prior to implementing the changes. 66 DRYADES YOUNG CHRISTIAN ASSOCIATION SUMMARY SCHEDULE OF FINDING AND QUESTIONED COSTS, CONTINUED FOR THE YEAR ENDED DECEMBER 31, 2016 Section - Federal Award Finding and Questioned Costs No ?nancial statements ?ndings were reported for the year ended December 31, 2016. 67 DRYADES YOUNG CHRISTIAN ASSOCIATION SUMMARY SCHEDULE OF FINDING AND QUESTIONED COSTS, CONTINUED FOR THE YEAR ENDED DECEMBER 31, 2016 Section IV - Status of Prior Year?s Finding and Questioned Costs Reference Number 2015-001 Federal Award Program Title I Grants to Local Educational Agencies (see Schedule of Expenditures of Federal Awards). Criteria Pursuant to 34 CFR sections 200.55, 200.56 and 300.18 and subpait 2 of Part A of Title I, the requirements of highly quali?ed applies to all public elementary and secondary school teachers assigned to core academic subjects. Condition In six (6) instances of a total of twenty-seven (27) classroom teachers tested, we noted that the teachers did not meet the requirements of highly quali?ed for their assigned core academic subjects. This condition is similar to a prior year reference number 2014-002 ?nding. Questioned Costs None. Context Total expenditures of federal awards for the year ended December 3 1, 2015 were $1,330,949. 68 DRYADES YOUNG CHRISTIAN ASSOCIATION SUMMARY SCHEDULE OF FINDING AND QUESTIONED COSTS, CONTINUED FOR THE YEAR ENDED DECEMBER 31, 2016 Section IV - Status of Prior Year?s Finding and Questioned Costs. Continued Reference Number, Continued 2015-001 Effect or Potential Effect Noncompliance with the highly quali?ed eligibility requirements regarding core subject areas. Cause Lack of an effective monitoring system in place to ensure compliance with the requirements of 34 CFR et. a1. Recommendation We recommend that management establish a review process to ensure compliance with the requirements dictated by 34 CF et al in the place of teachers in core academic subject classrooms. Current Status Resolved. 69 DRYADES YOUNG CHRISTIAN ASSOCIATION EXIT CONFERENCE The ?nancial statements and all related reports and schedules were discussed at an exit conference. Those that participated in the conference as well as previous discussions are as follows: DRYADES YOUNG CHRISTIAN ASSOCIATION Ms. Catrina Reed, MBA Controller BRUNO TERVALON LLP, CERTIFIED PUBLIC ACCOUNTANTS Mr. Paul K. Andoh, Sr., CPA, MBA, CGFM, CGMA Partner Mrs. Sherina Claver, CPA Manager Mr. Clyde Hunter, CPA Staff Accountant 70 INDEPENDENT REPORT ON OTHER MATTERS RELATED TO INTERNAL CONTROL To the Board of Directors Dryades Young Men's Christian Association New Orleans, Louisiana Management of Dryades Young Men?s Christian Association (DYMCA) is responsible for establishing and maintaining effective internal control. In planning and performing our audit of the ?nancial statements of DYMCA as of and for the year ended December 3 1, 2016 in accordance with auditing standards generally accepted in the United States of America, we considered internal control over ?nancial reporting as a basis for designing our auditing procedures for the purpose of expressing an opinion on the ?nancial statements and not for the purpose of expressing an opinion on the effectiveness of internal control over ?nancial reporting. Accordingly, we do not express an opinion on the effectiveness of internal control. During our audit, we became aware of other matters that provide an opportunity for DYMCA to strengthen its internal control and operating ef?ciency. Also, we reviewed with management the status of prior year?s other matters. We previously reported on internal control in our report dated June 29, 2017. This letter does not affect our report dated June 29, 2017 on internal control and the ?nancial statements of DYMCA. We will review the status of these other matters during our next engagement. We have already discussed these other matters with personnel, and we will be pleased to discuss these other matters in further detail at your convenience. INDEPENDENT REPORT ON OTHER MATTERS RELATED To INTERNAL CONTROL (CONTINUED) Current Year?s Other Matters 216 Our discussion of status of current year?s other matters follows: Reference Number OM 2016-001 Criteria The Board and management are charged with the maintenance of budgetary control of the ?nances of DYMCA. Condition DYMCA continues to experience operating losses resulting from the decline in its level of program funding with the General Fund supporting program objectives. For the three (3) years ended December 31, 2016, operating losses were $906,363 (2016), $245,256, (2015) and $683,715 (2014). This condition is similar to prior year?s other matter reference number OM 2014-001. Cause Decrease in cost reimbursement funding from State and Federal Awards. Effect or Potential Effect Continuing negative impact on net assets from the operating losses. INDEPENDENT REPORT ON OTHER MATTERS RELATED TO INTERNAL CONTROL (CONTINUED) Current Year?s Other Matters, Continued 216 Reference Number, Continued OM 2016?001 Recommendation We recommend that management continue in its efforts to re-evaluate and implement cost containment measures aimed at reversing the trend. Further, management should explore avenues for revenue enhancement. Management?s Response and Planned Corrective Action Management continues to seek additional revenue streams to cover program cost and have also increased annual campaign levels in an effort to gain additional donations to support program and agency expenses. DYMCA has taken aggressive steps and has decreased the de?cit amount over the past two years. INDEPENDENT REPORT ON OTHER MATTERS RELATED TO INTERNAL CONTROL (CONTINUED) Current Year?s Other Matters, Continued 201 Reference Number OM 2016-002 Criteria Maintenance of an internal control system designed to ensure completeness of recorded ?nancial transactions. Condition Our review of internal control processes over forty (40) cash receipts and disbursements transactions sampled for the month of June 2016 (month judgementally selected for testing), revealed the following conditions: - In two (2) instances of nine (9) deposits tested, ?inds collected were not deposited within the policy window of three (3) days upon receipt. - For four (4) of the referenced deposits, management could not locate the supporting documents. It is our understanding that the documents have been mis?led based on previous use. 0 In one (1) of thirty-one (3 1) disbursements tested, we noted where the transaction was charged to an incorrect general ledger account based on type of expenses incurred. - Further, in two (2) of the thirty-one (31) cash disbursement transactions, we noted where the invoices paid on, lacked evidence of documented mathematical veri?cation. Cause Level of oversight afforded at the review level. INDEPENDENT REPORT ON OTHER MATTERS RELATED TO INTERNAL CONTROL (CONTINUED) Current Year?s Other Matters, Continued 201 Reference Number, Continued OM 2016-002 Effect or Potential Effect Potential for misappropriation of funds. Recommendation Management should ensure through oversight, the timely deposit of all collected funds, and complete recordation of transactions to the appropriate general ledger account. Further, management should ensure through its record retention policy and practice, the ?ling of all documents to provide an audit trail on its executed ?nancial transactions. Management?s Response and Planned Corrective Action Management lost two ?nance staff members during the last six months of 20 1 6 which caused some minor accounting errors. Management has since replaced those staff members and has also hired an additional accountant to provide additional support to the ?nance department. INDEPENDENT REPORT ON OTHER MATTERS RELATED TO INTERNAL CONTROL (CONTINUED) Current Year?s Other Matters, Continued 201 Reference Number OM 2016-003 Criteria Management must establish internal control objectives to provide reasonable assurance regarding the achievement of objectives in the areas of effectiveness and ef?ciency of operations, reliability of ?nancial reporting and compliance with applicable contracts, laws and regulations. Condition Our review of the ?nancial reporting closing process for the month of June 2016 (month judgementally selected for testing) revealed the following conditions: 0 For one (1) of eight (8) journal entries sampled, we noted where the transaction was recorded to an incorrect general ledger account. - One (1) bank account reconciliation had a reconciled bank balance which did not agree to the reconciled book balance. Questioned Costs None. Context Total cash balance at December 31,2016 was $924,215. INDEPENDENT REPORT ON OTHER MATTERS RELATED TO INTERNAL CONTROL (CONTINUED) Current Year?s Other Matters, Continued 201 Reference Number, Continued OM 2016?003 Effect or Potential Effect The potential effect of the referenced condition includes incomplete ?nancial statements from which management and the board will rely on to make informed decisions. Que Level of oversight. Recommendation Management of DYMCA should continue the assessment of its operations aimed at the redesign, and documentation of required processes and procedures to ensure the implementation of an effective and ef?cient design and operation of its internal control over ?nancial reporting. Management?s Response and Planned Corrective Action Management has increased the level of personnel in the ?nance department in the current year. The additional staff will enable management to implement additional procedures for oversight and ensure all information is accurate. INDEPENDENT REPORT ON OTHER MATTERS RELATED TO INTERNAL CONTROL (CONTINUED) Current Year?s Other Matters, Continued 201 Reference Number OM 2016-004 Criteria Development of cash management strategy. Condition DYMCA manages various programs where funding is on a cost reimbursement basis. As such, short-term interfund transactions appear inevitable. At December 31,2016, the cumulative interfund activities were $7,359,624. This condition is similar to a prior year?s other matter reference number OM 2013-002. 9% Nature and level of funding. Effect or Potential Effect Impact on cash resources. Recommendation Management should initiate an analysis of its interfund activities aimed at the liquidation of amounts due to and/or from transactions, where possible. INDEPENDENT REPORT ON OTHER MATTERS RELATED TO INTERNAL CONTROL (CONTINUED) Current Year?s Other Matters, Continued 201 Reference Number, Continued OM 2016-004 Management?s Response and Planned Corrective Action Management continues to closely monitor the interfund accounts but most of DYMCA programs are cost reimbursement so interfund transactions are inevitable in most cases. INDEPENDENT REPORT ON OTHER MATTERS RELATED TO INTERNAL CONTROL (CONTINUED) Prior Year?s Other Matters 201 Our discussion of the status of prior year?s other matters follows: Reference Number OM 2015-001 Criteria Maintenance of an internal control system designed to ensure completeness of recorded ?nancial transactions. Condition Our review of internal control processes over cash receipts and disbursements revealed the following conditions: - In one (1) instance of five (5) deposits tested, ?ll?ldS were not deposited within three (3) days upon receipt. 0 For two (2) of twenty-eight (28) disbursements tested, we noted where individuals were overpaid based on the invoice provided. Cause Level of oversight afforded at the review level. Effect Potential for misappropriation of funds. 10 INDEPENDENT REPORT ON OTHER MATTERS RELATED TO INTERNAL CONTROL (CONTINUED) Prior Year?s Other Matters, Continued 201 Reference Number, Continued OM 2015-001 Recommendation All payments must be supported by the correct invoice and variations should be researched and corrected prior to payment of check. Further, management should ensure through oversight the timely deposit of funds. Current Status Partially resolved. See current year?s other matter reference number OM 2016-002. 11 INDEPENDENT REPORT ON OTHER MATTERS RELATED TO INTERNAL CONTROL (CONTINUED) Prior Year?s Other Matters, Continued 201 Reference Number OM 2015-002 Criteria Development of cash management strategy. Condition DYMCA manages various programs where funding is on a cost reimbursement basis. As such, short-term interfund transactions appear inevitable. At December 31, 2015, the cumulative interfund activities were $5,227,242. This condition is similar to a prior year?s other matter reference number OM 2013-002. Nature and level of funding. Em Impact on cash resources Recommendation Management should initiate an analysis of its interfund activities aimed at the liquidation Of amounts due to and/or from transactions, where possible Current Status Unresolved. See current year?s other matter reference number OM 2016-004. 12 INDEPENDENT REPORT ON OTHER MATTERS RELATED TO INTERNAL CONTROL (CONTINUED) DYMCA's response tO the other matters identi?ed in our report is described under the caption "Management's Response and Flamed Corrective Action" and/or "Current Status?. We did not audit DYMCA's response and accordingly, we express no Opinion on it. This report is intended solely for the information and use Of the Board of Directors, DYMCA's management, and is not suitable for any other purpose. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document. BMW 9: ?Cum LLP BRUNO TERVALON LLP CERTIFIED PUBLIC ACCOUNTANTS New Orleans, Louisiana June 29, 2017 at". :2 -: mum 13 (frtl??: if? 1- 1W a: i I Mahalia Jackson Request for Community Partnership Proposals Lead Partner Facility Manager PARTNER ORGANIZATION INFORMATION CERTIFICATION (COPY AND COMPLETE THIS SECTION FOR EACH PARTNER) Partnering Organization Total Community Action, Inc . Authorized Representative Name and Title Thelma H. French, President/CEO Telephone (504) 872?0336 Email thelma. french@tca?nola. org By my signature, I affirm that I am an authorized representative of the above?named organization, 0 the named organization is in support of the submitted proposal, and if selected, the organization will in good faith participate in the partnership as described herein. Signature?W . C?m Date/?g?g?/?c 1420 South Jefferson Davis PKWY New Orleans, LA 70125 Main: (504) 872-0334 Fax: (504) 872-0339 Total Community ?Mill?. "10. October 25, 2017 Mr. Darren Mire, Chairman Board of Directors Dryades YMCA James Singleton Charter School 2220 Oretha C. Haley Blvd. New Orleans, LA 70113 Dear Chairman Mire, On behalf of the Total Community Action, Incorporated (TCA) Board of Directors and staff, I submit this letter of support to the Dryades Singleton Charter School application to the Orleans Parish School Board as lead Community partner and facility manager of the Mahalia Jackson Early Childhood and Family Learning Center. TCA is a founding partner of New Orleans Greater Advantage Plan, the early childhood convening entity that led to redevelopment of the facility post Katrina. And TCA role in the center has been pivotal to national and philanthropic investments in the center. We remain firmly committed to the sustainability of the model and services to the Central City community. As our longtime partner, it is without hesitation that we support the Dryades YMCA application to serve as lead partner and facility manager. However as diligent stewards of our investment and programs, it is upon the action of the Board that I submit the following list of expectations: (1) That TCA will be provided a sub-lease agreement and if appropriate a Memorandum of Understanding relative to the operations model of the (2) As stated in the OPSB Request for Proposals, TCA will retain its current space of assignment of 5500 square feet, inclusive of the shared Administrative Of?ce space; (3) TCA rent will be based on the rental rates established in the RF P, and that any adjustments to that rate, must be provided in writing with at least three (3) comparable (in accordance with federal regulations); (4) TCA as a partner agency, will maintain access to the common areas, cafetorium upon request, an in accordance with the managing partner?s policies and procedures. (5) TCA will have the option/opportunity to provide workforce trainings and other community services in the common areas of the facility based on space availability in accordance with the managing partner?s policies and procedures; (6) TCA will maintain access to the school food (CACF P) service agreement, as currently held with OPSB, and will reimburse the operator for staff meals only. TCA is an equal opportunity employer.) Auxiliary aids and services are available upon request to individuals with disabilities. LA RELAY 1?800?947?5277 Helping . Changing . Improving Again, it is with great anticipation of good things to come for children and families of our community and particular Central City, that the TCA family supports Dryades YMCA James Singleton Charter School application to serve as lead partner and facility manager. Thelma Harris French President CEO Mahalia Jackson Request for Community Partnership Proposals Lead Partner Facility Manager PROPOSAL COVER SHEET CERTIFICATIONS Partnering Organization New Orleans Public Library Authorized Representative Name Title Charles Brown, Executive Director City Librarian Telephone 504-596-2600 Email By signature, I affirm that I am an authorized representative of the above-named lead partner organization, 0 The named organization is in support of the submitted proposal and If selected, the organization will in good faith participate in the partnerships as described herein. Signature: Date: Hi'l??l NEW ORLEANS PUBLIC LIBRARY SPEAKING vowmes Mr. Gregory Phillips President Chief Executive Officer Dryades YMCA 2220 Oretha Castle Haley Blvd. New Orleans, LA. 70113 Dear Gregory Phillips: It is the continuing privilege of the New Orleans Public Library to work with and within the Mahalia Jackson Center. While it is the library?s plan to move our Central City branch to the Allie Mae Williams Multi Service Center Complex, we do not foresee making this move until December of 2018. However, our move does not negate our sincere interest in Mahalia Jackson Center, or their wonderful mission and work. That said, New Orleans Public Library fully advocates for the Dryades YMCA to be the lead partner for the Mahalia Jackson Center. Please accept this letter as one of our support for the Dryades YMCA to ?ll this vital role. As a neighborhood fixture, the Dryades YMCA has been in that community since 1905, home to one of the first Charter schools to open in the City of New Orleans. It is our belief that the Dryades YMCA is a natural fit to manage that facility, in tandem with the school. It is our belief community members will view the transition as transparent and slight, given the obvious alignment of the Dryades YMCA mission with that of the Mahalia Jackson Center. Please accept our heartiest support of your intentions to fill this vacancy. Sincerely, WIM Charles M. Brown City Librarian Executive Director, New Orleans Public Library Main Branch Phone: 504.596.2600 Fax: 504.596.2609 219 Loyola Ave, New Orleans, LA 70112 7 ?1 3 Transforming Lives, Enriching Neighborhoods, and Preserving Historyil. Mahalia Jackson Request for Community Partnership Proposals Lead Partner Facility Manager PARTNER ORGANIZATION INFORMATION (COPY AND COM PLETE THIS SECTION FOR EACH ?rtnering Organization Wld?k . Authorized Representative . . . . .E Name and Title A Mp go Telephone Qq) 5'24, meL Email (149l- COS MAI/tar ?95 c, c. 0 By my signature,laf?rm that A MM 3 I am an authorized representative of the above-named organization, a the named organization is in support of the submitted proposal, and if selected, the organization will in good faith participate in the partnership as described herein. Signature: ?m Date: ID 201/ I Board of Directors Herschel L. Abbott, Jr. Chairman Judge Calvin Johnson Vice Chairman Lynette Brice Secretary Carol Salassi Treasurer Ronald Chisom Alvin Edinburgh Nolan Grant Charles Sanders. MD Lloyd Smith Melody Robinson Edward George Pastor Torin Sanders, Kelsey Favrot 1959-2009 Donald. T. Enivin, MD. Chief Executive Of?cer Mary M. Abell. MD. Medical Director Phuong Tran, MD. Associate CEO Stacy Greene. MD. Associate Medical Director 5T HOMAS CO NIT HEALTH CENTER October 26, 2017 Dr. Henderson Lewis, Jr. Superintendent, Orleans Parish School Board 3520 General DeGaulle Drive Suite 5055 New Orleans, LA 70114 Dear Dr. Lewis, St. Thomas Community Health Center has operated at Mahalia Jackson school campus providing adult and pediatric primary care and optometry services to the community for over six years. We have met with Greg Phillips, President of the Dryades YMCA, and understand that the YMCA has an existing Charter School and is interested in expanding to manage the Mahalia Jackson site at 2405 Jackson Avenue. We support the efforts of Mr. Phillips and the YMCA to expand to the Mahalia Jackson campus and would like to continue our partnership to provide vital services to Central City and surrounding areas. Ifyou would like to discuss this matter further, please feel free to contact me at [504) 529-5558. Sincerely, Uta/mid ?I??wt?m MD, Donald T. Erwin, MD CEO, St. Thomas Community Health Center 1936 Magazine Street New Orleans, LA 70130 504.529.5558 504.529.8840 Mahalia Jackson Request for Community Partnership Proposals Lead Partner Facility Manager PROPOSAL COVER SHEET CERTIFICATIONS Partnering Organization Central City Economic Opportunity Corporation Authorized Representative Name Title Lisa Mazique, Executive Director Telephone (504)524-3484 Email mazique@cceocno.com By signature, I affirm that I am an authorized representative of the above-named lead partner organization, The named organization is in support of the submitted proposal Signature: 04/ Date: CA, CENTRAL CITY EOC COMMUNITY I ECONOMIC VITAUTY SUSYAINABILITY 2020 JACKSON AVENUE I NEW ORLEANS. LA 7on3 phone: (504) 524-3484 Brad Calloway Lisa S. Mazique President Executive Director October 26, 2017 To Whom It May Concern: The Dryades YMCA has been an essential partner to improve the quality of life for those who need help the most, for over 100 years. As a community Head Start provider, Central City Economic Opportunity Corporation embraces the continuum of education and family services within progressive communities. Hence, it is without reservation that we wholeheartedly endorse and support Dryades effort to enhance and expand their ability to provide high quality educational services to the children and families of New Orleans within vibrant Central City. Please record us a strong supporter of the Dryades application to operate the Mahalia Jackson Charter School, as we look forward to this effort strengthening our mutual missions and service delivery partnership. Please do not hesitate contact our office, should you require additional information. Yours in service, Lisa Mazique Executive Director MahaIia Jackson Request for Community Partnership Proposals Lead Partner 8: Facility Manager PARTNER ORGANIZATION INFORMATION CERTIFICATION (COPY AND COMPLETE THIS SECTION FOR EACH PARTNER) Partnering Organization THE 1881 INSTITUTE OF TECHNOLOGY Authorized Representative Bahiy Watson Name and Title Executive Director Telephone 504-475-8070 Email bahiy@the18813chool.0rg_ By my signature, 1 af?rm that I am an authorized representative of the above-named organization, 0 the named organization is in support of the submitted proposal, and - if selected, the organization will in good faith participate in the partnership as described herein. Signature? I 1? 1881 1881 The 1881lnstitute of Technology bahiy@the1881school.org 504-475-8070 BAHIY WATSON EXEC UTIVE DIRECTOR . The 1881 Institute of Technology (1881) is named after the year the Tuskegee Institute was founded, it is a workforce development initiative that prepares high school students to successfully enter ?elds in engineering technology by 1) equipping them with college sophomore level mastery in engineering before graduating high school and 2) by preparing them to enter STEM ?elds as engineering apprentices by the age of 16. Since the organization?s inception in 2013, 1881 has leveraged its industry partners to get its students access to real world advanced manufacturing fields at Proctor Gamble, Ecolab, Dassault System and The NASA Michoud Assembly Facility. The 1881 Institute of Technology offers programming as follows: 1. COURSE CHOICE PROVIDER: 1881 Institute of Technology was approved by the LDOE as a course choice provider to offer courses focused on engineering. Students earn high school credits with 1881 robotics, electronics, mechanical dissection, and/or computer-aided design. The organization is currently offering robotics to 6th graders at MI and will begin a similar course with 9th graders at Katherine Drexel Preparatory SchooL 2. AFTER SCHOOL PRE-APPRENTICESHIP: 1881 is offering middle and high school students a pre-apprenticeship, focused on robotics, at three New Orleans recreation centers after school that will lead students to apprenticeships with engineering companies by the age of 16. Robotics is used to teach concepts in mechanical engineering, computer programming and electronics. The goal is for pre-apprentices to gain as much real-world experience for an industry partner and before attending college. Several companies have already signed on; including and Ecolab, and the NASA Micoud Assembly Facility promises access by 2020. 3. MECHANICAL ELECTRONICS TECHNICIAN TRAINING: Industry partners, like Dassault Systems and are committed to developing future talent to ensure that it has an adequate workforce in the Future. Both partners were so impressed with 1881?s apprenticeship program that they have asked 1881 to offer technician training to high school students. 4. ENGINEERING CAREER CAMP: Students take engineering courses and engage in projects for 1881?s industry partners as they participate in a six-week Teen Career camp. Courses include math, mechanical dissection, electronics, programming and computer- aided design using Solidworks. At the beginning and ending of the summer session, the students take a pre and post practice test of the ACT exam. 5. VEX ROBOTICS EVENT PARTNER: 1881 serves as the coordinator that organizes VEX Competition tournaments, leagues, scrimmages, and workshops at Lyons Center. 1881 is the liaison to keep Vex activities moving at the recreation center. Key tasks include date and site selection, budget, volunteer recruiting, volunteer training, team communication, event execution, results, and follow~up.