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2005 06 20 CCe a 4 4 4 adja City Council Agendas are Available on the City's Web Page @ www.la-quinta.org CITY COUNCIL AGENDA CITY COUNCIL CHAMBERS 78-495 Calle Tampico La Quinta, California 92253 SPECIAL Meeting June 20, 2005 — 4:00 p.m. Beginning Resolution No. 2005-49 Ordinance No. 420 CALL TO ORDER Roll Call: Council Members: Henderson, Osborne, Perkins, Sniff, and Mayor Adolph PLEDGE OF ALLEGIANCE PUBLIC COMMENT At this time members of the public may address the City Council on items that appear within the Consent Calendar or matters that are not listed on the agenda. Please complete a "request to speak" form and limit your comments to three minutes. When you are called to speak, please come forward and state your name for the record. Please watch the timing device on the podium. For all Business Session matters or Public Hearings on the agenda, a completed "request to speak" form should be filed with the City Clerk prior to the City Council beginning consideration of that item. City Council Agenda 1 June 20, 2005 SPECIAL Budget Meeting CONFIRMATION OF AGENDA BUSINESS SESSION 1. CONSIDERATION OF FISCAL YEAR 2005-2006 BUDGET. RECESS TO REDEVELOPMENT AGENCY MEETING ADJOURNMENT Adjourn to a regularly scheduled meeting of the City Council to be held on June 21, 2005 commencing with closed session at 2:00 p.m. and open session at 3:00 p.m. in the City Council Chambers, 78-495 Calle Tampico, La Quinta, CA 92253. DECLARATION OF POSTING I, June S. Greek, City Clerk of the City of La Quinta, do hereby declare that the foregoing agenda for the La Quinta City Council Special meeting of June 20, 2005, was pb ldleon the outside entry to the Council Chamber at 78-495 Calle Tampico and on the boards at 51-321 Avenida Bermudas and 78-630 Highway 111, on Friday, June 10, 2005. DATED: June 10, 2005 3��" JoU• JUNE S. GREEK, CMC, City Clerk City of La Quinta, California City Council Agenda 2 June 20, 2005 SPECIAL Budget Meeting Public Notices The La Quinta City Council Chamber is handicapped accessible. If special equipment is needed for the hearing impaired, please call the City Clerk's Office at 777- 7025, twenty-four (24) hours in advance of the meeting and accommodations will be made. If special electronic equipment is needed to make presentations to the City Council, arrangement should be made in advance by contacting the City Clerk's Office at 777- 7025. A one (1) week notice is required. If background material is to be presented to the City Council during a City Council meeting, please be advised that eight (8) copies of all documents, exhibits, etc., must be supplied to the City Clerk for distribution. It is requested that this take place prior to the beginning of the 3:00 PM session or the 7:00 PM session. City Council Agenda 3 June 20, 2005 SPECIAL Budget Meeting a, , �t raCV 5 OF �9ti COUNCIL/RDA MEETING DATE: June 20, 2005 ITEM TITLE: Consideration of Fiscal Year 2005/2006 Preliminary Budget RECOMMENDATION: AGENDA CATEGORY: BUSINESS SESSION: CONSENT CALENDAR: STUDY SESSION: PUBLIC HEARING: WA Adopt the Fiscal Year 2005/2006 Preliminary Budget and direct staff to prepare a Fiscal Year 2005/2006 Final Budget for the July 19, 2005 City Council Meeting. FISCAL IMPLICATIONS: All Preliminary Fiscal Year 2005/2006 revenues, operational appropriations and capital projects funding are included in this Preliminary Budget. Pursuant to City Council direction, Staff has presented the City Council a balanced General Fund with an estimated operating surplus of $87,767 for Fiscal Year 05/06. CHARTER CITY IMPLICATIONS: None. BACKGROUND AND OVERVIEW: Introduction This preliminary Fiscal Year 2005/2006 Budget is similar to the format implemented the last few years. This format utilizes two separate documents to develop the City, Redevelopment Agency and Financing Authority's Budget. The first of the two documents utilized for presentation of this year's budget is titled: "Fiscal Year 2005/2006 Preliminary Budget," and includes the total scope of operations for the City, Agency and Financing Authority. The second document is titled: "Supporting Document." This document provides the detail for each program operation and the justification for any of the changes requested. Summary of This Year's Budget Revenues — General Fund This year's General Fund budgeted revenues reflect an increase in a number of revenue sources totaling just under $4.585 million from last year' s budget. The Fiscal Year 2005/2006 revenues are projected with the major changes reflected in the following tables: INCREASE/ REVENUE TYPE (DECREASE) Sales Tax $ 1,601,300 Property Tax 736,400 County Fire 589,853 Interest 482,100 Motor Vehicle in Lieu 270,900 Document Transfer Tax 258,100 Fees for Service 132,800 Franchise Fee 118,400 Transient Occupancy Tax 77,800 Licenses & Permits 77,800 Transfers 302,542 Summary of all other (62,505) changes Total $ 4,585,490 Expenditures - General Fund This year's General Fund budget has received close scrutiny of all planned expenditures. After meetings with the Department Directors, several changes in expenditures were made to amounts requested as detailed in the Personnel Section. These cuts, however, do not affect current service levels the residents receive from their municipal government. One change in the reporting structure has been made in Fiscal Year 05/06. A new Library division has been created in the Community Services Department to reflect the new library operations. Some of the more notable planned expenditures in this year's budget include: • YMCA Fritz Burs Park pool contract previously completed by the Coachella Valley Recreation and Parks District. • Preparation of an updated parks master plan. 0 Potential security monitoring system at two city parks. • Overtime hours for additional patrol duty and investigator duty. • Cost sharing for a fire services ladder truck to be operated at an Indio station serving the eastern portion of the valley. • Preparation of a Historic Preservation study. • Preparation of annexation studies. • Preparation of a village/parking use study. • Completion of the golf cart plan. The effects of Proposition 218 have resulted in the need to utilize the General Fund for operating expenditures previously paid by the Lighting and Landscaping District. The Public Works Lighting and Landscape Maintenance and Park Maintenance costs exceeded reimbursements by $2,000,000 for Fiscal Year 05/06 and $1,305,000 for Fiscal Year 04/05. As identified on page C-1 of the Preliminary Budget, this year's budget is currently balanced and contains a surplus of $87,767. Some of the significant items or changes contained in the Preliminary Budget from the FY 04/05 which total $4,586,045 are listed in Attachment 1. Other Funds The following lists other significant line items contained in the budget. Fund Description Amount SilverRock Golf Enterprise $4,101,272 Personnel There are several proposed changes to the personnel manning schedule for this Fiscal Year which include increasing the number of authorized positions from 83 to 87. Listed below are the proposed changes and the purpose/justification for each: • Addition of a Management Analyst in the General Government to serve the City Manager division. This proposed position is to analyze, research and report on an ever increasing number of complex administrative issues. • Addition of an Office Assistant in the Community Services Department to serve the Administrative division. This proposed position is to provide office support and to back up the Secretary to better serve the public, especially in issuing annual SilverRock Golf cards. • Addition of an Associate Engineer in the Public Works Department to assist the Traffic/Development division. The primary duty will include coordinating Engineering Plan checks. This position is warranted due to the increased workload of Plan checks submitted by the development community. • Addition of a Maintenance Worker in the Public Works Department to assist both the street and parks maintenance divisions. These duties will be split between the two divisions to assist in street maintenance and park maintenance/repair. This position is warranted due to the increased work load in the created by more public facilities to maintain. The proposed budget includes normal step increases for eligible employees and a 4.9% Cost of Living Allowance. Items which were requested by Staff, but not included in the budget. The following personnel requests were submitted by Staff and not included in the budget: • Two additional positions in the Public Works Department for a Maintenance Worker 1 was not funded for $1 17,976 in salaries and fringe benefits. • An additional part-time position in the City Clerks Department for an Office Assistant was not funded for $28,910 in salaries and fringe benefits. This position would have been utilized for implementing a passport services program. The total amount of these requests that were not included in the Fiscal Year 05/06 budget total $146,886. Public Safety Issues Police services -the overall budget for Police Services has increased by $1,369,737. This represents the largest service level cost in the proposed budget. Police Services represents 24% of total General Fund expenditures. The cost increase is due to two factors. The first is an increase in rates for services. This rate increase results in an estimated cost of $294,179, of which $377,919 is salary and benefit increases for the existing level of service personnel and a credit of $83,740 for patrol mileage. The second cost increase is due to the proposed addition of three new positions - two target team members and one motor officer. The estimated cost for these positions is $1,075,558. The City Manager concurs with the recommendation of the Police Chief regarding the need for the addition of these positions. Fire services — the overall budget for Fire services has increased by $555,853 to a total of $4,337,893 for Fiscal Year 05/06. This represents the third largest service level in the proposed budget. Fire services represent 14% of total General Fund expenditures. The cost increase is due to two factors. The first factor is an increase in rates for service. The rate increase results in an estimated cost of $352,367, of which $320,367 is salary and benefit increases for the existing level of service personnel. The second cost increase is due to a potential Memorandum of Understanding with the City of Indio for the use of a ladder truck for an estimated $150,000 and other fire charges which total $53,486. Revenues for these services has come from the Fire Structural Tax and Property Tax increment from Project Area 1 and 2 which has previously exceeded expenditures resulting in a surplus; however, in Fiscal Year 05/06 these revenues are estimated to generate $3,969,893. This $368,000 deficit will be funded from a trust fund credit held by the County of Riverside which has been accumulating when the revenues generated exceeded the expenditures and will have an estimated balance of $2,482,000 as of June 30, 2006. Community Service Projects In past budgets, the Council has included community service projects to benefit the citizens, children, and business community in the City of La Quinta (Attachment 2). This attachment reflects requests totaling $1,251,886 that have not been included in the Fiscal Year 05/06 Preliminary Budget. The following table lists Community Service items exceeding $5,000 as contained in the Preliminary Budget: AGENCIES BUDGETED Chamber of Commerce $ 125,000 La Quinta Arts Foundation 100,000 Boys & Girls Club - Facility Use (1) 60,000 Bob Hope Chrysler Classic 50,000 YMCA Pool Contract 30,000 Contingency 20,000 Community Special Events 15,000 AB 939 Unallocated 10,000 CV Economic Partnership 6,000 Facility Dedications & Holiday in the Park 5,000 Date Festival 5,000 (1) $30,000 from Community Development Block Grant Other Issues Listed below are other issues requested by other agencies which have not been included in the Fiscal Year 05/06 budget: • A request of $180,000 from the La Quinta Chamber of Commerce. The Fiscal Year 04/05 budget contains $125,000 in funding which is $55,000 less than the amount requested. The request is provided as Attachment 3. • Although no request was filed, $10,000 was awarded to the Jacqueline Cochran Regional Airport for the airshow in FY 04/05. The City Council may want to consider this event for funding. • A request of $10,000 from La Quinta High School International Baccalaureate Program has been requested. The request is provided as Attachment 4. • A request from Safe House of the Desert has been received. No specific amount was requested, however, the letter indicates that other cities in the Coachella Valley have committed between $25,000 and $125,000, with some of the funding coming from CDBG funds. The City has already awarded its CDBG funding for the year. The request is provided as Attachment 5. • A request of $5,000 from American Red has been requested. The request is provided as Attachment 6. • A request to discuss City Council compensation has been requested. The last City Council increase went into effect on July 1, 2003. The previous staff report is provided as Attachment 7. • A request for $1,000,000 has been made by the Cal State University San Bernardino campus for a contribution toward a building on campus. The request is provided as Attachment 8. State Budget Impacts This year's budget contains the same impacts of proposed State mandated transfers of City funds from the City and the Redevelopment Agency to relieve the anticipated State deficit as the FY 04/05 budget. The General Fund impact is estimated to be $331,776 and the impact to the Redevelopment Agency $3,000,000. Timeline Attached is a brief outline of the City staff presentation of the Preliminary Budget (Attachment 9) as well as a one -page summary of highlights of this year's budget (Attachment 10). Also attached are a Summary and Supporting Fiscal Year 05/06 Preliminary Budget for Council's consideration (Attachment 11). Staff is requesting that at the June 20, 2005, City Council meeting, the Council review and make any amendments as necessary to the Preliminary Budget. Subsequent to this review, staff is requesting approval of the Preliminary Budget with a July 1, 2005, effective date. Staff will then incorporate all changes pursuant to the discussion of the Preliminary Budget and schedule the item for consideration at the July 19, 2005, City Council meeting for Final Budget adoption. Capital Improvement Program The Fiscal Year 2004/05 Preliminary Budget incorporates the planned capital expenditures for next year. The projects can be found on Pages H-1 and H-2 and include funding for (2) major CIP projects - Jefferson St Phase 2 project and the Jefferson St Median Island landscaping project from Hwy 1 1 1 to Indio Blvd. Five -Year Resource Allocation Plan City staff is currently completing the Five -Year Resource Allocation Plan (RAP). This five-year plan forecasts the operating expenditures and the anticipated revenues to pay for these expenditures. Staff will incorporate any changes between the Preliminary Budget and the final budget into the Five -Year Resource Allocation Plan which is scheduled for presentation at the July 19, 2005 City Council meeting. Summary This memorandum is intended only as a summary of the issues and details of the budget. We look forward to these discussions with the City Council at the June 20, 2005 City Council meeting. The City staff will be prepared with recommendations, and request to report on, methods/suggestions to balance the operating budget. FINDINGS AND ALTERNATIVES: City staff is requesting: 1) Review and comment on the 2005/2006 Fiscal Year Budget and provide direction regarding any proposed changes to the document; and 2) Approval of the 2005/2006 Fiscal Year Preliminary Budget as amended at the June 20, 2005, City Council Meeting. (Any approved changes by the City Council to be incorporated into the Final Budget for adoption on July 19, 2005.) Respectfully submitted, 11 YJ&�nM. Falconer, Finance Director Attachments: Approved for submission by: rIYO2��� Thomas P. Genovese, City Manager 1. Changes between FY 05/06 and FY 04/05 General Fund Expenditures 2 Grants/Contingency/Contracts/AB939/Other & Dept Requests 3. La Quinta Chamber of Commerce Funding Request 4. La Quinta High School International Baccalaureate Program Request 5. Safe House of the Desert Request 6. American Red Cross Request 7. City Council Compensation Staff Report — July 1 2003 8. Cal State University San Bernardino campus Request 9. Staff Outline 10. Major Highlights 11. 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Ica a�cn a a,�o,,���� o � na2o U) U) to co CD LO N T- O 4A Qf eo o) 0 0 LO rn 01 r N 01 u9 dti ti c 0 O O O t0 N to C m O O O N c O a� a> 4 o n a� o o '0c c c ccu 0 c > U cu V O N O +L- C LO C 0 C) } O U U 3 O aD U o n c o o Q 0 o N U C —O d m 0) � 3 0 N i- O O 3 N ), L y 0 Q U V% C L- -C L O Q O 'O N C 3 N O N 0 r c 0 3 o o v a C C O 0 0 0 r Q +� N C fp C O m c� n N N C ` c U)NCD O O 0 7 v o c N O (D 0 (D —0 .o c m 3 m cow OE�aci m E00= N } y= m u E E C O) uD 0 m 3 c CL a� o -` in O E 3 o L L ozF-F- �- N c7 CT LO O O N O N 0 0 0 0 0 z z z z z ATTACHMENT 3 i� p. T [ .? vE oFsrQ: o W� t9 -,aster, Q April 28, 2005 TO: Tom Genovese, City Manager Mark Weiss, Assistant City Manager City of La Quinta t FM: Diane Glanz, President/CEO La Quinta Chamber of Commerce RE: 2005-2006 City -Chamber Contract for Services Proposal r 2 Thank you for allowing the La Quinta Chamber of Commerce the opportunity to quote the City of La Quinta on a Contract for Services for the following areas of service: Contract for Services defined as: I. Business Retention and Promotion II. The GEM Newspaper III. The Visitors Center Fee: $125,000 Additional Funding Request: IV. Facilities Support Fee: $50,000 Direct Costs: V. Annual Audit/Review Fee: $ 5,000 TOTAL COST: $180,000 * (See Addendum) Our request for city funding for contract services for FY 2005-2006 is $180,000, with the requested payment schedule reflected as follows: October 17, 2005 $605000 January 16, 2006 $605000 April 17, 2006 $605000 Copies of the auditor's Review of our Financial Statements and Supplementary Financial Information for the Year Ended June 30, 2004 as prepared by the accounting firm of Oscar G. Armi.o, CPA, will be delivered to the City no later than May 20, 2005. The Chamber will continue to provide progress reports two weeks prior to each scheduled payment. We appreciate this opportunity to provide this proposal for services and look forward to continuing these essential services for the City. *Addendum City of La Quinta — Facilities Support For Fiscal Year July 1, 2005 — June 30, 2006 April 28, 2005 Our request for funding for the 2005-2006 year includes a request for funding to assist in facilities support for the Chamber due to the following circumstances: As you are aware, based on prior discussions during the current fiscal year, our current physical location has been purchased by new owners. We have been advised that at the end of our current annual lease in June 2005, the new owners intend to bring our required annual space rental up to fair -market value levels including triple net fees for our pro-rata share of the property expenses. Currently, we are under lease for our 1,200 square feet of space for $1,000 per month with no triple net fees added. This equates to an annual space rental of $12,000. The new owners intent is to bring our per square foot rental to $2.00 plus triple net costs. This equates to $24,000 in base rental charges plus an estimated $10,000 - $12,000 in triple net costs. That would be greater than triple our current space rental cost, with no additional space added, requiring at a minimum at least another $24,000 from our annual budget. We have been researching new facilities options over the past two fiscal cycles primarily due to our current overcrowded office conditions. These conditions include boxes of collateral materials and supplies stacked in our hallways blocking access, inadequate space to hold monthly board meetings which requires us to use outside facilities at additional costs, two to four employees per office reducing efficiencies and inadequate ability to house, utilize and promote our visitors center operations. The Chamber's Facilities committee, along with Chamber staff, has done extensive research to locate and secure facilities that would be adequate to meet our needs and properly represent the business community of La Quinta. We have solicited, received, and evaluated several lease proposals from lessors with space currently available throughout the City. We believe that the Council and staff are well aware of the fair -market value of per square foot rentals currently being charged in La Quinta. Based on our research, we have determined those costs to be in the $2.00 to $2.75 per square foot plus triple net fees range, which will add an additional $10,000 - $15,000 per year above the occupancy charges. We have also determined that to properly operate the Chamber's activities within code requirements and to meet the needs our 750 plus 2 members we will need approximately 2500 square feet of space. Given these facts, it appears our total occupancy costs will, at a minimum, exceed $60,000 next year in base rental fees and could go as high as $75,000 including triple net fees. We have evaluated the possibility of buying property versus leasing a facility so that the Chamber and potentially other non-profit groups throughout the city could synergize their facilities usage and obtain a permanent home. However, at this point due to land costs we have been unable to construct a model that will support that alternative. We still believe that idea has merit; however, we are faced with immediate requirements and are uncertain as to length of commitments in entering any new leases. We are certain of one thing. We will not be able to continue the Chamber's programs at anywhere near our current level without some temporary assistance. We simply cannot absorb a four -fold increase in our occupancy costs in total, in a single year. We are faced with the all too familiar case of not being able to afford to live in the town we grew up in. Yet, we are La Quinta's Chamber of Commerce and we believe vital to the ongoing business development and retention efforts in the City. We continue to seek an answer to our long-range plans for a permanent home and have met with City staff and other individuals outside in the business community. We are currently reserving some resources to fund our relocation. We need assistance to allow us time to structure and make a move to either an affordable interim space or a permanent location adequately sized to meet the needs of our business community and adhere to the provisions of our contract with the City. We are asking the City to provide additional funding to the La Quinta Chamber of Commerce for facilities support for the 2005-2006 year in the amount of $50,000, which represents the minimum requirement to obtain adequate facilities. The Chamber would add an additional $13,000 to its occupancy/rental budget (currently $12,000/year) for a total of $25,000 and the total of both (City $50,000;Chamber $25,000) would meet the minimum funding requirement for our occupancy needs at current fair -market value rates including triple net fees. This will provide us the interim opportunity to continue working with City staff to properly determine a long-range solution to our facilities requirements. We are confident that we will be able to find an answer to our facility needs during the 2005-2006 cycle. This will simply provide us the chance to do it correctly with a long-range vision in mind. As an alternative to direct financial support for facilities as a component of our Contract for Services, the City might consider offering currently available office space to the La Quinta Chamber of Commerce. We are aware that the newly constructed City of La Quinta Library is nearing completion and that it was built with the future in mind to have additional space for expansion. The City could consider offering 2500 square feet of space in that facility to the Chamber at $1 per year annual lease for a three-year period. The Chamber could work with its membership and also utilize some of its reserve funding for necessary tenant improvements. This alternative would also allow the Chamber adequate time to secure a longterm solution such as the purchase and development of our own property which could be a multi -use facility working with other community and civic organizations for its use. Under this alternative, the Chamber could reduce its request for funding for our Contract for Services from $180,000 to $130,000 for 2005-2006. We have not included facilities' cost recovery or a request for office space in past proposals for service delivery to the City of La Quinta. However, due to our current circumstances with facilities needs, it is incumbent to request this as a component of our Contract for Service delivery with the City of La Quinta We believe each of these alternatives is worthy of your consideration and we are open to any discussion of how to meet the challenges we face with your consultation. We look forward to continuing to work with Council and Staff to help make La Quinta a great place to work and live. Thank you, in advance, for your consideration of our Contract for Services proposal. F. LA OUINTA CHAMBER OF COMMERCE 78-371 Highway 111 La Quinta, CA 92253 FINANCIAL STATEMENTS AND SUPPLEMENTARY FINANCIAL INFORMATION For The Year Ended June 30, 2004 LA OUINTA CHAMBER OF COMMERCE Table of Contents June 30, 2004 Page Accountant's Review Report 1 FINANCIAL STATEMENTS Statement of Financial Position 2 Statement of Activities 3 Statement of Cash Flows 4 Notes to Financial Statements 5-9 SUPPLEMENTARY FINANCIAL INFORMATION Schedule of Support and Revenues 10 Schedule of Expenses — Program Services 11 Schedule of Expenses — Administrative and General 12 OSCAR G. ARMIJO Certified Public Accountant 74-133 EL PASEO, SUITE 8 • PALM DESERT, CALIFORNIA 92260 • (760) 773-4078 • FAX (760) 773-4079 Board of Directors La Quinta Chamber of Commerce La Quinta, California 92253 We have reviewed the accompanying statement of financial position of La Quints Chamber of Commerce (a Non -Profit Organization), as of June 30, 2004, and the related statement of activities and cash flows for the year then ended, in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. All information included in these financial statements is the representation of the management of La Quinta Chamber of Commerce. A review consists principally of inquiries of Organization personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion. Based on our review, we are not aware of any material modifications that should be made to the accompanying financial statements in order for them to be in conformity with generally accepted accounting principles. Our review was made for the purpose of expressing limited assurance that there are no material modifications that should be made to the financial statements in order for them to be in conformity with generally accepted accounting principles. The information included in the accompanying Schedules I through III is presented only for supplementary analysis purposes. Such information has been subjected to the inquiry and analytical procedures applied in the review of the basic financial statements, and we are not aware of any material modifications that should be made thereto. March 21, 2005 MEMBER 1 MEMBER California Society of American Institute of Certified Public Accountants Certified Public Accountants FINANCIAL STATEMENTS LA OUINTA CHAMBER OF COMMERCE Statement of Financial Position June 30, 2004 ASSETS Current Assets Cash and Cash Equivalents (Note 2) Investment -Board Designated Accounts Receivable (net of allowance of $3,063) Deposits Property and Equipment (Note 3) Other Assets Investment - Board Designated TOTAL ASSETS LIABILITIES AND NET ASSETS Current Liabilities Accounts payable Other liabilities (Note 4) Current portion of long-term debt (Note 5) Long -Term Liabilities Long -Term debt, less current portion TOTAL LIABILITIES NET ASSETS Unrestricted Net Assets Board Designated General Total Net Assets TOTAL LIABILTIES AND NET ASSETS See accompanying notes and accountant's report. 2 $ 36,900 10,242 5,262 14,615 201765 $ 88,384 $ 7,003 13,136 2,618 22,757 1,383 24,140 31,007 33,237 64,244 $ 88,384 LA QUINTA CHAMBER OF COMMERCE Statement of Activities For The Year Ended June 30, 2004 UNRESTRICTED NET ASSETS Support and Revenues Membership Dues $ 107,570 Publication Revenue 80,923 Contract - City of La Quinta 125,000 Program Events 98,800 Other Income 11,870 424,163 EXPENSES Program Services Publications 86,451 Program Events 51,480 Supporting Services Administrative & General 280,509 418,440 INCREASE IN UNRESTRICTED NET ASSETS 5, 723 NET ASSETS AT BEGINNING OF YEAR 58,521 NET ASSETS AT END OF YEAR $ 64,244 See accompanying notes and accountant's report. 3 LA QUINTA CHAMBER OF COMMERCE Statement of Cash Flows For The Year Ended June 30, 2004 CASH FLOWS FROM OPERATING ACTIVITIES Increase in net assets $ 5,723 Adjustment to reconcile change in net assets to net cash provided by operating activities: Depreciation 5,038 (INCREASE) DECREASE IN OPERATING ASSETS Accounts Receivable 8,865 INCREASE (DECREASE) IN OPERATING LIABILITIES Accounts payable 2,368 Other liabilities 2,988 NET CASH PROVIDED BY OPERATING ACTIVITIES 24,982 CASH FLOWS FROM INVESTING ACTIVITIES Transfer of earned revenues to board designated investment (613) Acquisition of property (7,648) NET CASH USED PROVIDED BY INVESTING ACTIVITIES (8,261) CASH FLOWS FROM FINANCING ACTIVITIES Principal payments on long-term debt (2,627) NET INCREASE IN CASH AND CASH EQUIVALENTS 14,094 CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 22,806 CASH AND CASH EQUIVALENTS AT END OF YEAR $ 36,900 See accompanying notes and accountant's report. 4 LA QUINTA CHAMBER OF COMMERCE Notes to Financial Statements June 30, 2004 NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Business La Quinta Chamber of Commerce (the Chamber) is a non-profit business association. The mission of the Chamber is to promote the economy and business community of the City of La Quinta. The Chamber's support comes primarily from membership fees, contributions, contract fees for service, revenue from organizations and revenues from special events. Basis of Accountin The Chamber prepares its financial statements in accordance with generally accepted accounting principles, which involves the application of accrual accounting; consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred. Basis of Presentation Financial statement presentation follows the recommendations of the Financial Accounting Standards Board in its Statement of Financial Accounting Standards SFAS No. 117, Financial Statements of Not -for -Profit Organizations. Under SFAS No. 117, the Chamber is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. Contributions Contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted support, depending on the existence or nature or any donor restrictions. Support that is restricted by the grantor is reported as an increase in unrestricted net assets if the restriction expires in the reporting period in which the support is recognized. All other grantor -restricted support is reported as an increase in temporarily or permanently restricted net assets, depending on the nature of the restriction. When a restriction expires (that is, when a stipulated time restriction ends or purpose restriction is accomplished), temporarily restricted net assets are reclassified to unrestricted net assets and reported in the Statement of Activities as net assets released from restrictions. Cash and Cash Equivalents For purposes of the statement of cash flows, cash equivalents include time deposits, certificate of deposits, and all highly liquid debt instruments with original maturities of three months or less. 5 LA OUINTA CHAMBER OF COMMERCE Notes to Financial Statements June 30, 2004 NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Accounts Receivable Accounts receivable are stated at the amount the Chamber expects to collect from outstanding balances. The Chamber provides for probable uncollectible amounts through a provision for bad debt expense and an adjustment to a valuation allowance based on its assessment of the current status of individual accounts. Balances that are still outstanding after the Chamber has used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to accounts receivable. Donated Services A portion of the Chamber's functions is conducted by unpaid volunteers. The value of the contributed time is not reflected in the accompanying financial statements since the volunteer's time does not meet the criteria for recognition under SFAS No. 116, "Accounting for Contributions Received and Contributions Made." Membership Dues Membership dues are recognized as revenue in the applicable membership period. Proverty and Eguiment Acquisitions of property and equipment in excess of $500 are capitalized and recorded at cost. Depreciation of property and equipment is provided over the estimated useful lives of the respective assets on a straight-line basis. Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from these estimates. Non -Profit Status The Chamber is a private, Non -Profit Corporation organized under the laws of the State of California. The Chamber is exempt from income taxes under Section 501 (c) (6) of the Internal Revenue Code and Section 23701 (e) of the State of California Revenue and Taxation Code. Accordingly, no provisions for income taxes are included in the accompanying financial statements. rein LA QUINTA CHAMBER OF COMMERCE Notes to Financial Statements June 30, 2004 NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Leases Leases, which in substance transfer all to the benefits and risks equivalent to ownership of property, are classified as capital leases. The related assets and liabilities are recorded at the amounts equal to the lesser of the present value of the minimum lease payments or the fair value of the leased property at the beginning of the lease term. Generally, such assets are amortized over their economic lives. Interest expenses relating to lease liabilities are recorded using the effective interest method over the terms of the leases. All other leases are classified as operating leases. NOTE 2: CASH AND CASH EQUIVALENTS Cash and cash equivalents consists of the following at June 30, 2004: Cash On Hand $ 225 Cash -Events 170 Checking Accounts 10, 326 Cash -Legislative Coalition of Valley Chambers of Commerce 700 Money Market Account 25,479 NOTE 3: PROPERTY AND EQUIPMENT The following is a summary of property and equipment, less accumulated depreciation at June 30, 2004: Leasehold Improvements $ 10,746 Computer & Office Equipment 25,948 Software 4,895 Signage 496 Furniture & Fixture 984 43,069 Accumulated Depreciation 28 454 Vl LA QUINTA CHAMBER OF COMMERCE Notes to Financial Statements June 30, 2004 NOTE 4: OTHER LIABILITIES Other liabilities at June 30, 2004, were comprised of: Accrued payroll $ 31759 Accrued vacation 3,337 Accrued sick time 4,296 Accrued medical insurance 101 Payroll taxes payable 1,643 NOTE 5: LONG-TERM DEBT Long-term debt liabilities at June 30, 2004, is summarized as follows: Obligation Under Capital Lease Capital lease agreement with Sharp Electronics Credit Corporation, dated January 3, 2001, payable in monthly installments of $235.52. Lease is payable in 5 years and bears an effective interest rate of 7.643%. $4,00 1 Total Capital Lease 41001 Less: Current Portion (2,618) The following is a schedule, by year, of future minimum lease payments under this capital lease together with the present value of the net minimum lease payments as of June 30, 2004: Minimum Present Value Lease of Minimum Payments Lease Payments 2005 2,826 21618 2006 1,413 1.383 Totals $4,239 %= 8 LA OUINTA CHAMBER OF COMMERCE Notes to Financial Statements June 30, 2004 NOTE 6: LEASES The Chamber has a non -cancelable operating lease related to the rental of its office space. Lease is on annual basis, with monthly payments of $1,000, which total $12,000 annually. NOTE 7: FUNCTIONAL ALLOCATION OF EXPENSES The costs of providing the various programs and 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 generated. 9 SUPPLEMENTARY FINANCIAL INFORMATION LA QUINTA CHAMBER OF COMMERCE Schedule of Support and Revenues For the Year Ended June 30, 2004 Membership Dues: New Membership Renewal Membership Setup Fee Publication Revenue: Spotlight Ads Map Newsletter (The Gem) Hyperlinks Labels Contract -City of La Quinta Contract for Services Program Events Luncheons Golf Tournament Business Expo Other Board Installation Other Income Interest Board Billings Mid Month Mailing Other Income Total Support and Revenues See accountant's report. 10 $ 35,163 66,055 6,352 107,570 840 2,025 75,808 500 1,750 80,923 125,000 36,278 23,480 23,598 8,110 7,334 98,800 814 395 9,414 1,247 11,870 $ 424,163 LA OUINTA CHAMBER OF COMMERCE Schedule of Expenses — Program Services For the Year Ended June 30, 2004 Publications The Gem Website Program Events Luncheons Golf Tournament Business Expo Other Board Installation Total Expenses - Program Services See accountant's report. 11 $ 84,817 1,634 86,451 18,114 9,518 14,626 1,294 $ 137,931 LA QUINTA CHAMBER OF COMMERCE Schedule of Expenses — Administrative and General For the Year Ended June 30, 2004 Bank Charges Board Meeting Expense Mid Month Mailing Legal and Accounting Credit Card Fees Meeting Expense Mileage Expense Equipment Lease Computer Expense Bad Debt Expense Payroll Services Dues and Subscriptions Miscellaneous Expenses Insurance - D & O Office Supplies Payroll Expenses Postage Printing Rent Expense R & M -Equipment R & M -Office Telephone Utilities Office Storage Security Visitor Center Tourism Depreciation Expense Total Expenses - Admi4 a 4c M*General See accountant's report. 12 $ 2,281 2,995 4,363 10,419 720 1,869 761 3,048 2,526 1,750 1,672 1,720 16,076 6,479 8,671 180,353 1,772 2,004 12,000 1,458 2,370 5,708 2,929 684 300 543 5,038 $ 280,509 ATTACHMENT 4 � J V% c 44 FIff If La W, IN A 2005 FFn International Baccalaureate P(0.14:'W`nb c 01UT City Clerk February 16, 2005 City of La Quinta 78-495 Calle Tampico La Quinta, CA 92253 Honorable members of the La Quinta City Council, I would like to request that the city set aside a grant specifically for La Quinta High School in the amount of up to $10,000 per year primarily for educational purposes. The school will make applications for the money as needs arise. However, this money would be set aside just for LQHS instead of the school competing with every other school, charity and event for the Community Services Grant. La Quinta High School is eleven years old and has grown to 2,700 students. I personally know of many families that move to La Quints just to enroll their kids at our school. Therefore, our school has been a big attraction for city growth and has helped produce tax income. The city of Palm Desert grants up to $10,000 per school for educational opportunities and I would hope that our great city would do the same. Since we are spending many, many millions of dollars on a golf course, I hope that you would consider budgeting a small amount comparatively on educating our future citizens and keeping La Quinta High School the California Distinguished School that it is. Sincerely, @511� Qt,v Mrs. Dori Quill LQHS Parent Teacher Organization President 51245 Avenida Rubio La Quinta, California 92253 564-2685 W Desert Sands Unified School District 79-255 Westward Ho Drive - La Quinta, California 92253 - (760) 772-4150 Fax (760) 772-4166 - Fax (760) 771-4171 FOUNDERS AMY S. HARRISON SUSAN STARK-GIGANDET SAFEHOUSE OF THE DESERT ADVISORY BOARD GARY JEANDRON, CHAIR MICHAEL BROWN JUDITH A. Cox ROBERT COX JOE DAILY LETICIA DELARA JAN DUKE CAROLYN GREEN JEFFREY A. HAYS VALERIE HILL MARK MORAN JOHN PENA DENVER PITTMAN MARILYN PLACEK STEVE ROBBINS MICHAEL SCACCO DON SCHROEDER RICK SMEDSTAD PROJECT DIRECTOR KAREN 14ERRITT (760) 674-8408 FAx (760) 674-9923 ERRITT@OPERATIONSAFEHOUSE. ORG )PERATION SAFEHOUSE BOARD OF DIRECTORS DAVID AMADOR LAURA BURG STEVE CLUTE ROBERT COX MICHAEL B. DONNER JAN DUKE PAULETTE J. DURAND- BARKLEY BRYAN F. FOSTER AMY S. HARRISON VALERIE HILL GARY JEANDRON RONNA KADOW MONICA KEEHFUSS MARK MORAN GINA MORRIS EMILY PEARL DON SCHROEDER LT. TIMOTHY A. SLANE DAWN SMITH SUSAN STARK-GIGANDET EDWARD VASQUEZ GAYLE WEBB )PERATION SAFEHOUSE EXECUTIVE DIRECTOR KATHY MCADARA (951) 351-4418 FAx (951) 351-4265 SAFEHOUSE9@AOL.COM ?685 HAYES STREET RIVERSIDE, CA 92_S01 ATTACHMENT 5 SAFEHOUSE OF THE DESERT A Program of Operation SafeSouse May 6, 2005 The Honorable Donald Adolph Mayor, City of La Quinta 78495 Calle Tampico La Quinta, CA 92253 Dear Mayor Adolph: I am writing you this letter on behalf of SafeHouse of the Desert. I have been serving as a volunteer on the Advisory Committee since July 2003. 1 became involved with the project because, in my career as a Captain with the Riverside County Sheriffs Department, I have been very concerned about the growing number of runaway and throwaway children who are homeless with no place to go for help. This project is 20 years overdue, but I am happy to tell you that we are well on our way to filling this gap in these essential services in the Valley. With Riverside County's population currently at 1.8 million, it is estimated that 5,200 children will run away from home over the next year — over 1,000 children in the Coachella Valley alone. Most are running from a temporary crisis. After a cooling -off period in the home of a friend, relative or in a youth shelter, many are able to return home and work out their problems. But for many, these problems seem insurmountable and the streets are more welcoming than the homes they have left. Some may be escaping from personal danger in the form of a substance -abusing, physically or sexually abusive parent / guardian. Others, in the heat of an argument, may have been kicked out of their homes and told not to return. As runaways, they are homeless, frequently depressed, and seriously at risk. Without help, they run the risk of becoming suicidal. Often many will turn to drugs as an escape from their troubled lives; or to exchange sex for food, clothing and shelter; or commit crimes simply to survive. Runaway and homeless youth are classified as a "special sub -population of the homeless," and unfortunately no branch of state government is mandated to provide services for this at -risk population. Because they are "runaways" they are viewed as inappropriate for child protective services and lack of funding as well as rigid rules of access leave them outside of the mental health system. All Coachella Valley homeless programs serve either adults or families with children; homeless and runaway youth fit into neither category. Juvenile probation concentrates on law violators, and unfortunately it is not against the law for a child to be without a home. Most `official" doors are closed. Therefore, without early intervention — i.e., reaching the runaway child before he or she becomes a street kid — the likelihood of a child becoming a predator or prey (or both) dramatically increases. SafeHouse of the Desert is a major service expansion of Operation SafeHouse; the project was initiated in response to a community needs assessment conducted by the Regional Access Project Foundation RAP which identified the need for an emergency shelter for Coachella Valley's runaway and homeless youth as a top priority. The survey determined that no such facility currently exists in the desert to serve youth who each year find themselves on the streets of our community with nowhere to turn for help. The RAP Foundation committed three -hundred thousand dollars ($300,000) to serve as the seed money for this project and to help leverage other much needed funds. Supported by an initial planning and development grant from the RAP Foundation, Operation SafeHouse recruited a number of Valley civic and community leaders as an advisory group to assist in developing services and managing the development of a local shelter facility. Members of the advisory group include representatives of local law enforcement, nonprofit service providers, developers and community volunteers. Four of these advisory members have also been appointed to the Board of Directors for Operation Safe House. A full-time Project Director based in Palm Desert manages the project on a day-to-day basis. Using the Operation SafeHouse model, SafeHouse of the Desert will establish, maintain and operate the pU/ emergency youth shelter in the Coachella Valley and eastern Riverside County. Each year, the shelter will be able to prevent 700 of the Coachella Valley's runaway and homeless youth from becoming hardened street kids who feel they have no other place to turn for help. Adhering to the U.S. Department of Health and Human Services Runaway and Youth Shelter Guidelines for emergency shelters, SafeHouse of the Desert, will be a fourteen day temporary shelter program designed to assess the immediate needs of children in crisis and provide active case management to ensure family reunification when appropriate or placement in a safe, long-term stable living environment. The overall program consists of the emergency shelter itself coupled with three primary components to ensure that the goal of family reunification is achieved: 1) individual, group, family and after -care counseling; 2) education, life skill development, and recreation; and 3) a comprehensive school and street outreach program. SafeHouse of the Desert will be a 16,000 square foot emergency shelter providing a total of 20 beds for children between the ages of 12 and 18. Located in a residential neighborhood in Thousand Palms, the shelter will be accessible to public transportation for children who self-refer/self-transport to the shelter. As more than half of youth arriving at the shelter are expected to be transported by law enforcement, the shelter's central Valley location and close proximity to Interstate 10 have garnered the support of Valley -wide local law enforcement agencies. The shelter will maintain separate bedroom and bathroom facilities for male and female residents. Staff will prepare three meals per day and snacks for all residents; and clothing and personal care items will be provided as needed. The shelter Is daily schedule will provide time for individual, group, and extensive family counseling, as well as a Community Day School, daily chores, and leisure and recreational activities. SafeHouse of the Desert is well positioned to achieve its goal of providing safety, shelter, and support to Coachella Valley's children and to prevent them from becoming victims of the streets by reunifying them with their families. The projected cost of the facility is currently $4.2 million dollars. To date, we have raised $2.7 million dollars from the following sources: Funding Organization Funding Area Amount Regional Access Project Foundation Project Development $300 000 Desert Healthcare District Architectural Construction $60,000 $1,000,000 State of California Dept. of Housing Emer enc Housin Assistance Program Construction $1,000,000 Funding Organization, Continued Funding Area Amount Cathedral City Police Department Construction $500 City of Palm Springs - Community Development Block Grant Block Wall $32,000 City of Desert Hot Springs Construction $30,000 City of Indian Wells Construction $25,000 City of Indio Construction $50,000 City of Palm Desert Construction $125,000 Anderson Children's Foundation Construction $20,000 Cabazon Band of Mission Indians Construction $10,000 Riverside County — Economic Development Agency Off -Site Costs $250,000 Individuals Construction $9,000 During the month of May we will be actively seeking grants or contributions from the Cities of Rancho Mirage, Cathedral City, and Coachella to complete our local campaign. It is very important that we receive a contribution from each city to show local support for the project. This is especially true when we submit our grant proposal to large regional foundations that have the ability to fund $250,000 - $500,000 each. For the sake of our children in crisis, I am respectfully requesting that the City Council consider a contribution to our capital campaign. Our Project Director Karen Merritt and/or I would welcome the opportunity to make a presentation to Council in order to support our request. Our goal is well within reach. All we need is to build the facility. Please join us in creating a safe place for Coachella Valley children in crisis. Th nk you for your consideration, P.- Denver Pittman, Advisory Committee Member, SafeHouse of the Desert Captain, Riverside County Sheriffs Department ATTACHMENT 6 American Red Cross 4 Riverside County Chapter April 22, 2005 Thomas P. Genovese City Manager City of La Quinta P. O. Box 1504 78-495 Calle Tampico La Quinta, CA 92253 Dear Mr. Genovese: APR 1 2 29 Thank you for the opportunity to submit a request for funding from La Quinta. The information enclosed focuses on services American Red Cross has provided to Coachella Valley residents only. We request funding for FY 05 06 in the amount of $5,000. Included in this packet are: One -Page Summary of requests Copy of our most recent Annual Report Copy of our latest audited financial statements Copy of our 990 (this is compiled for our chapter only for donor review) Our Annual Meeting date has been set for Tuesday, June 281h from 5:30 to 7:30 pm and is being hosted by the Morongo Band of Mission Indians and will be held in the conference center at Morongo Resort Casino & Spa. This letter serves as an invitation to join us as our guests. Respectfully Submitted, .,.7 evNA ."� Pamela A. Anderson CEO Mailing Address: P. O. Box 55040, Riverside, CA 92517-0040 Way of the InInlandVs Riverside Coachella Valley Southwest County 6235 River Crest Dr., Ste. D 41-951 Corporate Way, Ste. B 27715 Jefferson Ave., Ste. 117 Riverside, CA 92507 Palm Desert, CA 92260 Temecula, CA 92590 (951) 656-4218 (760) 773-9105 (951) 676-3711 Fax: (951) 656-4329 Fax: (760) 341-9125 Fax: (951) 676-2251 www.RiversideCounty.RedCross.org American Red Cross REQUEST FOR FUNDING: DISASTER RELIEF SERVICES Pursuant to its Charter issued by the United States Congress, the Mission of the American Red Cross is to help people prevent, prepare for and respond to emergencies. To that end, the Riverside County Chapter American Red Cross responds to all local disasters throughout the entire County of Riverside, including Coachella Valley. The Riverside County Chapter of the American Red Cross provides immediate disaster relief services whenever needed, 24 hours a day, 7 days a week. Notified by City Fire, Police and/or CDF, American Red Cross provides direct services on scene at the disaster. Such services include, but are not limited to, shelter, food, clothing, medical supplies, diapers, hygienic supplies, crisis counseling, and the replacement of damaged or destroyed necessities, such as major appliances and furniture as well as linens. Clients receive "vouchers" that are the same as "cash" and be used to buy items needed at local stores. In hardship cases, American Red Cross will assist with relocation into other living quarters and pay for utility fees, first month's rent to assist families in the recovery process. ALL disaster relief services are PROVIDED FREE. No repayment is expected nor accepted — the Red Cross relies solely on local contributions and grants to provide our services. The American Red Cross is not a government agency and receives no federal government funding. Also, although the Red Cross works closely with FEMA during major natural and man-made disasters, the Red Cross is not funded nor supported by FEMA. Attached are direct costs of disaster relief provided to Coachella Valley residents. To provide historical perspective, FY 2003, 2004 and 2005 YTD are attached. In summary, services provided to Coachella Valley residents ONLY are as follows: # Res oases # Cases # Adults # Children Total Cost FY 03 68 82 173 141 $55,626 FY 04 72 81 176 147 $34,583 FY 05 YTD 58 69 129 72 $409891 TOTAL 198 232 478 360 $131,100 FUNDING REQUEST: We request Disaster Services funding from the City of La Quinta (restricted for use in Coachella Valley) in the amount of: $5,000 for FY 05/06. COACHELLA OFFICE DISASTER REPORT FOR FISCAL YEAR 2005 MONTH INCIDENTS CASES ADULTS CHILDREN COST JUL 2004 4 4 7 3 $ 464.95 AUG 7 7 17 10 $ 4,790.73 SEPT 5 5 11 1 $ 3,629.44 OCT 6 9 16 11 $ 5, 779.51 NOV 9 10 16 15 $ 5,005.36 DEC 6 12 18 4 $ 6,037.80 JAN 2005 10 9 17 15 $ 8,478.82 FEB 8 8 17 8 $ 4,318.96 MAR 3 5 10 5 $ 2, 385.00 APR MAY JUN r-F-YV TOTAL 58 69 129 72 $ 401890.57 DISASTER REPORT FOR FISCAL YEAR 2004 MONTH INCIDENTS CASES ADULTS CHILDREN COST J U L 2003 4 5 14 26 $ 694.00 AUG SEPT 9 10 9 10 19 16 13 7 - -- $ 3,995.50 ! $ 1,479.98 - OCT 10 10 27 15 $ 4,884.16 NOV 7 7 13 11 $ 3,969.76 DEC 2 2 5 5 $ 1,047.00 JAN 2004 6 11 20 20 $ 2,944.52 FEB 3 3 5 9 $ 1,342.00 MAR APR -- MAY 6 4 --,� 7 7 5 --�- 8 16 17 18 - --- -- 10 --- 3 23 -- $ 4,821.05 --$--- 2,154.11 $ 4,116.58 J U N 4 4 6 5 $ 3,134.00 FY TOTAL 72 81 176 ; 147 $ 34,582.66 Coachella Valley Office Confidential Page 1 DISASTER REPORT FOR FISCAL YEAR 2003 MONTH INCIDENTS CASES ADULTS CHILDREN COST J U L 2002 7 8 25 13 $ 6,196.72 AUG 2 2 6 -------------- ---- 0 - - 1055.73 SEPT OCT 6 6 14 7 26 14 25 19 $ 4,515.21 $ 49720.96 NOV 9 9 19 13 $ 8,276.95 DEC JAN 2003 FEB - MAR APR MAY 8 9 5 6 6 6 4 4 6 6 5 6 13 14 12 7 17 13 9 18 22 4 10 8 ; $ 9,514.00 $ 2,829.59 $ 7,263.97 $ 3,419.45 $ 3,716.97 $ 3,235.18 JUN 4 5 7 0 $ 881.00 FY TOTAL 68 82 173 141 $ 55,625.73 Coachella Valley Office Confidential Page 1 When you call them .. . they call us! American Red Crass Riverside County Chapter 2003-2004 Annual Report www.riversidecounty.redcross.org unlrad Way �I� of the Inland Valleys Mission Statement The American Red Cross is a humanitarian organization, led by volunteers, that provides relief to victims of disasters and helps people prevent, prepare for, and respond to emergen- cies. It does this through services that are consistent with its congressional charter and the fundamental principles of the International Red Cross and Red Crescent Movement. Executive Message "The support kind of took the chaos out of the disaster." This quote from a family member of a recipient of Red Cross services is descriptive of what American Red Cross does. Emergencies and disasters are often accompanied by chaos. Red Cross arrives with help - physical, emotional and sometimes spiritual. With basic needs addressed, those affected are able to begin the recovery process, step by step.. Being prepared cuts down the "chaotic-ness" of a disaster. The Riverside County Chapter offers classes year round in CPR, First Aid, AED, water safety training, community disaster education and Together We Prepare classes, providing vital disaster preparedness information. Volunteers and their commitment are what make our humanitarian work possible. The actions of our dedicated volunteers are what make the difference in the lives of those we serve. With their help and our donors, we can direct our funds where it really matters ... into the heart of a crisis. Brenda Lorenzi Chapter Chairman Encouraging and training families throughout the Pamela A. Anderson county, working year round to ensure that disaster relief assis- Chapter Executive Officer tance reaches those in need, bridging the communication gap by relaying verified emergency information and messages to our military service personnel around the world and offering volunteer and community service opportunities to our youth are but a few of the many services your Chapter provides. Your help will ensure the work of Red Cross continues for years to come. We want to send a special thank you to those who have helped us prepare to help others! Southern California Wildfires Lwas the worst string of fires to hit Southern California in a decade. The Southern alifornia wildfires, which broke out a the end of October 2003, disrupted the lives of thousands and destroyed homes and precious memories. The American Red Cross and federal agencies quickly set up relief centers for bewil- dered residents whose homes and property were razed by the relentless wave of flames. Victims were faced with an unthinkable new reality: how to start over. Thankfully, the Red Cross was present throughout the community, supporting 18 one -stop service centers, offering a wide range of services for victims. *. Disaster Relief Expenses for Southern California Wildfires Fall 2003 (as of March 31, 2004) Food and Shelter Operations The Rqd Cross housed 11,963 people in 41 shelters from October 26 to November 4, 2003. We provided 374,555 meals and snacks and 6,077 comfort kits, as well as cots, blankets and baby supplies. More than 10,000 volunteers and staff enabled the Red .Cross to set-up shelters, provide transportation to the numerous locations, support the sheltering effort and process and distribute supplies. TOTAL COST: $5,010,204 Direct Financial Assistance to Disaster Victims The Red Cross has provided direct financial assistance to 4,958 families to date. This helped the fire victims purchase needed items and gave them a foundation to start the recovery process. This is done through a process in which victims are interviewed and aid is given to those in need. TOTAL COST: $4,531,223 Physical and Mental Health Services The Red Cross provided both physical and mental health services to fire victims. Volun- teer nurses helped thousands of people with physical needs. Trained mental health professionals made 16,543 contacts with people in need to begin the recovery process. The cost of these services includes the replacement of prescription medications, over-the- counter medications and prescription glasses or contacts, as well as airfare, lodging, meals and local transportation for some volunteers. TOTAL COST: $2,319,473 Other Red Cross Operational Support for Community Services • Information gathering and outreach to the community through damage assessment, community liaisons and media outreach (public affairs). TOTAL COST: $266,954 • Support of the national Disaster Operations Center (DOC) that recruits and deploys trained workers and supplies through the network of almost 900 Red Cross chapters and the toll -free information line. TOTAL COST: $1,290,109 • Technology support for logistics, communications and information. TOTAL COST: $1,2909198 • Support of the disaster welfare inquiry system that allowed families inside and outside the affected area to reach each other. TOTAL COST: $9,663 • Fundraising support. TOTAL COST: $137,384 • Administration costs, including insurance, workers' compensation, accounting, adminis- trative support and data management. TOTAL COST: $8419 961 TOTAL COST OF OPERATIONAL SUPPORT OF COMMUNITY SERVICES: $299939089 Total spent as of March 31, 2004, to help victims of the Southern California Wildfires: $14,753,989 2 American Red Cross Disaster Services ken a house fire leaves a family homeless, the Red Cross is there to provide immediate emergency disaster -caused assistance. When a disaster hits Riverside County and the fire department is called, our Disaster Action Team (DAT) also is soon on the scene. Long after the fire is out, the Red Cross continues to provide vital relief. We make sure people have their basic essentials such as food, clothing and shelter. SERVICE STATISTICS 237 Incidents 320 Homes/Apartments Affected 309 Families Assisted Financially 16 Mass Shelters Opened American Red Cross ArMed Forces Emergency Set -vices he American Red Cross is the communication link between members of the U.S. Armed Forces and their families. The Red Cross has a world wide network that reaches service members on land and at sea to communicate a birth, death, illness, or family accident. SERVICE STATISTICS 246 Cases 299 Military Families I1 V_fVV-ft4TVgWfi The American Red Cross is not a government agency. Chartered by an Act of the United States Congress in 1905, the American Red Cross is mandated to respond to all disasters, natural or man-made. We are the nation's premier disaster relief and response organization. With your continued financial support, we will be there, when help can't wait! 3 Arnerican Red Cross very year the Riverside County Chapter teaches CPR, First Aid, and other lifesaving training, such as water safety classes, babysitting and HIV/Aids awareness. LIFE-SAVING SERVICE STATISTICS 2,821 Classes Taught 23,003 People Trained nowing that preparedness starts with the family or individual, the American ed Cross launched a nationwide program this year entitled Together We Prepare (TWP) to give community members the tools they need to get prepared and to be a part of their community and their American Red Cross. TWP has five simple action steps that anyone can take to prepare: • Make a Plan • Build a Kit • Get Trained • Volunteer • Give Blood d �a EDUCATION SERVICE STATISTICS Disaster Prevention Education 251,390 People Reached TWP (Together We Prepare) 55,654 People Reached ince the founding of the Junior Red Cross in 1917, youth and the Red Cross have been partners. Today the involvement of young people with the Red Cross is more impor- tant than ever. Our goal is to provide young people with training and volunteer projects through community service so that they remain part of the Red Cross family throughout their lives. Some of our Youth Group with Pamela Anderson (CEO) at the Youth Institute M MORONGO BAND OF MISSION I N D IANS American Red Cross' Riverside County Chapter A SOVEREIGN NATION Morongo Tribal Chairman Maurice Lyons serving hot meals to 1,800 wildfire victims at the American Red Cross shelter in San Bernardino. The tribe also prepared and donated water and food for 3,900 wildfire victims seeking relief and comfort at 5 different Red Cross shelters. 5 he Riverside County Chapter of the American Red Cross is proud to recognize the Morongo Band of Mission Indians as our Community Heroes. It is with our deepest appreciation on behalf of the thousands of Red Cross Volunteers and community members that we recognize and thank the Morongo Band of Mission Indians for their gracious support and caring. The Morongo Band of Mission Indians served hot meals to countless victims of the California Wildfires; made a generous donation of a Red Cross Emergency Response Vehicle; and made an unprecedented financial gift to our local Chapter. Red Cross Shelter set up in the TWA Hanger at the San Bernardino Airfield. The Red Cross sheltered over 10,000 people in two weeks. he Morongo Band of Mission Indians continued unwavering support to our local Chapter, combined with the people of Riverside County enables us to prevent, prepare for and respond to emergencies. A Red Cross ERV drives through the Lytle Creek neighborhood delivering hot meals to those returning to begin the clean-up. The Red Cross also gave trash bags, masks, buckets, brooms, rakes, shovels, garden hoses, lip balm, sunscreen, and eye drops to help workers and families. Brunilda Hockaday chats with a Red Cross Worker outside her home. A sign on her garage door shows her appreciation for the firefighters and the Red Cross. Red Cross volunteers and workers made over 23,000 health services and mental health contacts with those affected by the fires. 6 Volunteer Services ed Cross volunteers respond to a multitude of emergencies that occur at all hours of the day. They are the instructors that teach people how to save lives and they are the board members who set policy and procedure for the chapter. ver 3,000 volunteers assisted the chapter in k-jone way or another throughout the year. Whether they teach classes, respond to disasters, or help with adminis- trative tasks, they are the backbone of the chapter. Andrea Ordway Disaster Victim Single -Family Fire, Riverside County "The only thing I had was what my daughter and I had on that was it. I didn't have Pampers. You can't tell a two -and -a -half year -old you don't have your things. You don't have your blanket that you've had since birth that I made you ... you don't have these things anymore. You can't explain you don't have anything. And that's hard. And, if it wasn't for the Red Gross I would say it would be a lot harder for me to even fathom the idea of how to begin and - then beginning." J 7 Ron`Frieboron Father of Disaster Victim ApartmentFire, Riverside County "We went over there. It must have been rive in the morning or so... I didn't think there woul& be any assistance available there, anything like that in the recovery process ... like rebuilding a life and a home ... But I did find out that the Red Cross stepped in. That was a pretty powerful experience. There were certificates to stores like Wal-Mart and Target. There was the mobile food vehicle there also. They were providing breakfast at that time for everybody that was there on the scene — firefighters and the victims of the fire, there was some counseling happening. It was incredible. The support kind of took the chaos .out of the disaster. The average person doesn't see what the American Red Cross does. If you've been hit by disaster and devastation, with their support you see what kind of people they are. Being a volunteer group, it's people helping people." Where Money Comes From ■ United Way & Employee FY 03/04 Designations ■ Individual Contributions $192, $153,312 $378, 425 $160,230 $139, 608 $45,154 ❑ Special Events ® Bequests ❑ Disaster Contributions $1,515,200 ❑ Health & Safety Fees p Other Where The Money Goes [_' V A A /A A p Disaster Relief ■ Health & Safety ❑ Service to Military ® Youth & Community Serives Fund Raising ® Management & General j 0 Volunteer Services ed Cross volunteers respond to a multitude of emergencies that occur at all hours of the day. They are the instructors that teach people how to save lives and they are the board members who set policy and procedure for the chapter. ver 3,000 volunteers assisted the chapter in one way or another throughout the year. Whether they teach classes, respond to disasters, or help with adminis- trative tasks, they are the backbone of the chapter. Andrea Ordway Disaster Victim Single -Family Fire Riverside County "The only thing I had was what my daughter and I had on; that was it. I didn't have Pampers... You can't tell a two -and -a -half year -old you don't have your things. You don't have your blanket that you've had since birth that I'made you ... you don't have these things anymore. You can't explain you don't have anything. And that's hard. And, if it wasn't for the Red Cross I would say it would be a lot harder for me to even fathom the idea of how to begin and then beginning.' 7 Ron Frieboron Father of Disaster Victim Apartment Fire, 'Riverside County e went over there. It must have been five in the morning or so... I didn't «w ' there would be any assistance available there, anything like that in the think out recovery process ... _like rebuilding a life and a home ... But I did find There that the Red Cross stepped in. That was a pretty powerful experience. were certificates to stores like Wal-Mart and Target. There was the mobile food vehicle there also. They were providing breakfast at that time for y y ever bod that was there on the scene - firefighters and the victims of the fire there was some counseling happening. It was incredible. The support kind of took the chaos out of the disaster. The average person do esn't see what the American Red Cross does. If you've hit b disaster and „devastation, with their support you see what kind of been y. they are. Being a' volunteer group, it's people helping people. people Where Money Comes From FY 03/04 $153, 31 $378,425 $160,230 $139,608- $45,15, ,1,515,200 ■ United Way & Employee Designations ■ Individual Contributions ❑ Special Events ® Bequests ❑ Disaster Contributions o Health & Safety Fees p Other Where The Money Goes FY 03/04 p Disaster Relief ■ Health & Safety ❑ Service to Military ® Youth & Community Serives ® Fund Raising o Management & General • i W N W w V 7� 14W Your support helps the American Red Cross bring food, shelter and clothing immediately after a disaster to your friends, neighbors, and perhaps to you! AMERICAN RED CROSS RIVERSIDE COUNTY CHAPTER STATEMENT OF FINANCIAL POSITION NNE 30, 2004 With Comparative Totals For June 30, 2003 ASSETS: Current Assets Cash and equivalents United Way funding for next year Accounts receivable Other receivables Inventories Total Current Assets Fixed Assets Land, building and equipment (net) Accumulated depreciation Net Fixed Assets Other Assets Inter -Red Cross receivable -charitable annuities Inter -Red Cross receivable -other Investments Deposits TOTAL ASSETS LIABILITIES AND NET ASSETS: Current Liablilities Accounts payable Accrued payables Deferred income Inter Red Cross payable - current Loans payable - current Capital lease payable - current Total Current Liabilities 2004 Temporarily Unrestricted Restricted Total 2003 Totals For Comparative Purposes Only $ 392,491 $ 392,491 $ 49,120 - 97,991 97,991 95,489 24,336 24,336 41,623 - 1,000 347905 34,905 24,955 451,732 97,991 549,723 212,187 665,981 665,981 550,691 (315,147) (315,147) (256,155) 350,834 - 350,834 294,536 129,608 129,608 152,856 200 200 17,684 376,558 376,558 163,132 - 8,251 506,366 - 506,366 . 341,923 $ 1,308,932 $ 97,991 $ 1,406,923 $ 8482646 $ 88,082 $ - $ 88,082 $ 129,398 39,421 39,421 39,533 - 21,808 48,082 48,082 147,270 3,078 3,078 2,645 26,816 26,816 24,837 205,479 - 205,479 365,491 Long -Term Liabilities Loans payable 2,634 2,634 5,940 Capital lease payable 63,523 63,523 91,537 Total Long -Term Liabilities 66,157 - 66,157 971477 TOTAL LIABILITIES 271,636 - 271,636 462,968 NET ASSETS Unrestricted 1,037,296 1,037,296 290,189 Temporarily restricted 97,991 971991 95,489 TOTAL NET ASSETS 1,037,296 97,991 1,1352287 385,679 TOTAL LIABILITIES AND NET ASSETS $ 1,308,932 $ 97,991 $ 1,406,923 $ 848,646 1661 „'V, I AMERICAN RED CROSS RIVERSIDE COUNTY CHAPTER STATEMENT OF ACTIMES FOR THE .YEAR ENDED JUNE 30, 2004 WITH sUMMAmt) FNANCIAL INFORMATION FOR THE YEAR ENDED AM 30, 2003 2003 2004 Totals Temporarily Permanendy For Comparative Unrestricted Restricted Restricted Total Purposes Only REVENUES, GAINS, AND OTHER SUPPORT: Public Support Federated fund raising organizations $ 43,218 $ 125,870 $ - $ 169,088 $ 163,623 Mail and other contributions 1,515,200 11515,200 295,509 Special events, net of cost of direct 45,154 45,154 120,163 Legacies and bequests 135,560 135,560 100,844 Charitable gift annuity 4,048 4,048 8,083 Disaster relief contributions 16,513 143,717 160,230 84,518 Other unrestricted support 65,707 65,707 1321204 Total Public Support 1,825,400 269,587 - 2T094,987 904,944 Revenue and Gains Community course training fees Program materials Interest and dividends Realized gain (loss) on investments Unrealized gain (loss) on investments Contracts and grants Forgiveness of debt Other revenues Total Revenue and Gains Assets Released From Restrictions Satisfaction of contract restrictions Expiration of time restrictions Total Net Assets Released From Restrictions TOTAL REVENUES, GAINS AND OTHER SUPPORT EXPENSES AND LOSSES Program Expenses Service to Military Fanulies and Veterans Disaster Services Health and Safety Services Youth Community Services Community Services Supporting Services Fund raising Management and general TOTAL EXPENSES AND LOSSES CHANGE IN NET ASSETS NET ASSETS AT BEGINNING OF YEAR NET ASSETS AT END OF YEAR 284,219 284,219 337,376 94,206 94,206 139,516 9,098 9,098 10,888 36,673 36,673 (1,015) (5,263) (5,263) (40,165) 192,576 192,576 140,456 - 118,528 47,097 47,097 302718 658,606 - - 658,606 736,302 148,452 (148,452) - - 118,633 (118)633) - - 267,085 (267,085) - - - 2,751,091 2,502 - 2,753,593 1,641,246 105,763 105,763 55,401 708,401 708,401 806,099 789,824 789,824 930,044 20,040 20,040 39,048 39,048 191,280 196,760 196,760 293,002 1441148 144,148 131,600 2,003,984 - - 2,003,984 2,407,426 747,107 2,502 - 749,609 (766,180) 290.189 95,489 385,678 1,151,858 $ 1,037,296 $ 97,991 $ - $1,135,287 $ 385,678 A copy of audited financials is available at www.riversidecounty.redcross.org or by sending a request to: Riverside County Chapter, P.O. Box 55040, Riverside, CA 92517-0040. 10 Clara Barton Society ""= he Clara Barton Society honors Americans who share Clara's caring Tand commitment through their generous financial support of the American Red Cross. Chairman's SW $1,000,000 + Morongo Band of Mission Indians Hemi Wool Sode$110 v$010 Guidant Foundation United Way of the Inland Valleys Benefactors $25,000 • $49IN9 City of Indian Wells City of Palm Desert Union Bank of California Paceseters, $10,000 • $24,999 Elaine Carman County of Riverside Desert Automotive, LLC Edison International Federated Foundation Guaranty Bank Macy's West James & Frieda Montgomery Robin K. Perdomo Riverside Community Hospital Winifred Shutt WalMart District Office Spo�sors �5,000 • $9,999 Anonymous Helen V. Brame C.H.I.S. Capital Pacific Homes Kenneth C. Cokeley Josephine T. Gardner Maxine E Leckie Regional Access Project Foundation Friends $1,000 • $4,999 Altura Credit Union' Pamela A. Anderson Marjorie Arruda Balsamo Enterprises Mr. & Mrs. Ralph Beattie BMW of Riverside C&D Food Management Chain Nhung Cao Peter N. Carlson Douglas L. Chase Creative Ideas Crossroads Christian Church CTR Management Dartmouth ASB McKelevy Daugherty Desert Regional Medical Center Roger W. Dickson Robert & Sherri Easton Helen Everson Mr. & Mrs. Charles Fraser Carolyn Gendron Mr. & Mrs. James Giresto Golden State Smog L. James Grattan & Associates Ruth W. Halpenny R. Ham Mr. & Mrs. Clarence Hanson Erie Holm Karen Hudon Jean Imus C.G. King James Kozik Kent H. Landsburg Jennifer Livingston Brian M. Loew Don & Brenda Lorenzi Friends $i,000 - $4,999 V1V'-Y109XN0W-?----� Jane L. Luke You can help build a stronger community through Mike Marr your investment in the American Red Cross James McMahon Michael Medwick Karen Moller National RV, Inc. A.C. Nejedly Norte Vista High School Mr. & Mrs. James Osborne R.L. Clothworthy Construction Frank Rechbert S&J Enterprises, Inc. Howard Schlundt Douglas Schulz Mr. & Mrs. Edwin Simon Jeffrey Spuhler Hans G. Steinmann The Rotary Club of Riverside Troth Street School PTA Viola Vance Mr. & Mrs. John Vanderzyl Dorothy Weber Westmar Commerical Brokerage Allen Williams Wilson Creek Winery Sowrd 4 Drxeeteu 2003-204 Stu Bailey,* Pacific Western Bank Creg Datig,* Chief Dist. Atty., County of Riverside Kathleen DeRosa, Southern California Edison Tim Evans, Riverside Community Health Foundation Diane Graff,* Inland Empire National Bank Karen Hargrove, Wells Fargo Home Mortgage John Higginbotham,* Best Best & Krieger Anne Hutton, Morongo Band of Mission Indians Barry Keyes, Coastal Inkjet, & Recycling Scott Kiner,* Kiner Communications Shalini Lockard, Riverside Legal & Professional Center Brian Loew,* Regional Park & Open. Space District Brenda Lorenzi,* Inland Empire Magazine Michael Marlatt, Thompson & Colegate James McMahon, Guidant Corporation Julie Rosser, Best Best & Krieger Wayne Simmons, W. Simmons Mattress Dr. Horace Stevens,* Parkview Community Hospital *Executive Committee 12 VOLUNo"IFERS lm ACT/ON ylYiylw ,... s., ri$Rr�fi'. J � Q opp ►e � y M i v1NF-q 1. a� �o N N M O U ' ^ o cON Q Q � M 04 04 �c �-+ American Red Cross Riverside County Chapter FINANCIAL STATEMENTS AND AUDITORS' REPORT FOR THE YEAR ENDED JUKE 30, 2004 SMITH MARION & CO. CERTIFIED PUBLIC ACCOUNTANTS AMERICAN RED CROSS, RIVERSIDE COUNTY CHAPTER FINANCIAL STATEMENTS AND AUDITORS' REPORT FOR THE YEAR ENDED DUNE 30, 2004 TABLE OF CONTENTS FINANCIAL INFORMATION Page Independent Auditors' Report 1 Statement of Financial Position 2 Statement of Activities 3 Statement of Cash Flows 4 Statement of Functional Expenses 5 Notes to Financial Statements 6-13 FINANCIAL INFORMATION SMITH MARION & CO. AN ACCOUNTANCY CORPORATION 22365 Barton Road, Suite 108 Grand Terrace, CA 92313 Telephone (909) 825-6600 Facsimile (909) 825-9900 To the Board of Directors American Red Cross Riverside County Chapter Riverside, CA 92507 INDEPENDENT AUDITORS' REPORT We have audited the accompanying statement of financial position of American Red Cross, Riverside County Chapter as of June 30, 2004, with comparative totals for June 30, 2003, and the related statements of activities, cash flows, and functional expenses for the period then ended with comparative totals for the year ended June 30, 2003. These financial statements are the responsibility of the Chapter's management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of American Red Cross, Riverside County Chapter as of June 30, 2004 and the changes in its net assets and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America. August 24, 2004 AMERICAN RED CROSS RIVERSIDE COUNTY CHAPTER STATEMENT OF FINANCIAL POSITION JUNE 30, 2004 With Comparative Totals For June 30, 2003 ASSETS: Current Assets Cash and equivalents United Way funding for next year Accounts receivable Other receivables Inventories Total Current Assets Fixed Assets Land, building and equipment (net) Accumulated depreciation Net Fixed Assets Other Assets Inter -Red Cross receivable -charitable annuities Inter -Red Cross receivable -other Investments Deposits TOTAL ASSETS LIABILITIES AND NET ASSETS: Current Liablilities Accounts payable Accrued payables Deferred income Inter Red Cross payable - current Loans payable - current Capital lease payable - current Total Current Liabilities Long -Term Liabilities Loans payable Capital lease payable Total Long -Term Liabilities TOTAL LIABILITIES 2004 Temporarily Unrestricted Restricted Total 2003 Totals For Comparative Purposes Only $ 392,491 $ 3922491 $ 49,120 - 97,991 97,991 95,489 241336 24,336 41,623 - 1,000 343,905 34,905 24,955 4512732 97,991 5492723 212,187 665,981 665,981 550,691 (315,147) (315,147) (256,155) 350,834 - 350,834 294,536 129,608 129,608 152,856 200 200 1731684 376,558 376,558 163,132 - 8,251 5062366 - 506,366 .. 341,923 $ 12308,932 $ 97,991 $ 1,406,923 $ 848,646 $ 88,082 $ - $ 8802 $ 1292398 39,421 39,421 39,533 - 21,808 48,082 485,082 147,270 3,078 32078 22645 262816 262816 24,837 205,479 - 205,479 365,491 2,634 29634 5,940 639523 639523 911537 661,157 - 66,157 972477 271,636 - 271,636 462,968 NET ASSETS Unrestricted 1,037,296 1,037,296 290,189 Temporarily restricted 97,991 975,991 959489 TOTAL NET ASSETS 1,037,296 97,991 191351287 385,678 TOTAL LIABILITIES AND NET ASSETS $ 1,308,932 $ 97,991 $ 1,406,923 $ 848,646 See notes to financial statements AMERICAN RED CROSS RIVERSIDE COUNTY CHAPTER STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2004 WITH SUMMARIZED FINANCIAL INFORMATION FOR THE YEAR ENDED JUNE 30, 2003 2003 2004 Totals Temporarily Permanently For Comparative Unrestricted Restricted Restricted Total Purposes Only REVENUES, GAINS, AND OTHER SUPPORT: Public Support Federated fund raising organizations $ 43,218 $ 125,870 $ - $ 169,088 $ 163,623 Mail and other contributions 1,515,200 1,515,200 295,509 Special events, net of cost of direct 45,154 45,154 120,163 Legacies and bequests 135,560 135,560 100,844 Charitable gift annuity 4,048 45048 8,083 Disaster relief contributions 16,513 143,717 160,230 84,518 Other unrestricted support 65,707 655707 132,204 Total Public Support 1,825,400 269,587 - 2,094,987 904,944 Revenue and Gains Community course training fees 284,219 284,219 337,376 Program materials 94,206 941206 139,516 Interest and dividends 9,098 9,098 102,888 Realized gain (loss) on investments 362673 36,673 (1,015) Unrealized gain (loss) on investments (5,263) (5,263) (40,165) Contracts and grants 192,576 1921576 140,456 Forgiveness of debt - 1181,528 Other revenues 47,097 47,097 30,718 Total Revenue and Gains 658,606 - - 658,606 736,302 Assets Released From Restrictions Satisfaction of contract restrictions 148,452 (148,452) - - Expiration of time restrictions 118,633 (118,633) - - Total Net Assets Released From Restrictions 267,085 (267,085) - - - TOTAL REVENUES, GAINS AND OTHER SUPPORT 2,751,091 2,502 - 2,753,593 1,641,246 EXPENSES AND LOSSES Program Expenses Service to Military Families and Veterans 105,763 105,763 55,401 Disaster Services 708,401 708,401 806,099 Health and Safety Services 789,824 789,824 930,044 Youth Community Services 20,040 201040 Community Services 39,048 39,048 191,280 Supporting Services Fund raising 196,760 196,760 293,002 Management and general 144,148 144,148 131,600 TOTAL EXPENSES AND LOSSES 2,003,984 - - 2,003,984 2,407,426 CHANGE IN NET ASSETS 747,107 21502 - 749,609 (766,180) NET ASSETS AT BEGINNING OF YEAR 290,189 95,489 385,678 1,151,858 NET ASSETS AT END OF YEAR $ 1,037,296 $ 97,991 $ - $1,135,287 $ 385,678 See notes to financial statements 3 AMERICAN RED CROSS RIVERSIDE COUNTY CHAPTER STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUKE 30, 2004 WITH SUMNLARIZED FINANCIAL INFORMATION FOR THE YEAR ENDED JUNE 30, 2003 CASH FLOWS FROM OPERATING ACTIVITIES: Change in net assets Adjustments to reconcile change in net assets to net cash provided (used) by operating activities: Noncash Items: Depreciation Unrealized (gain) loss on investments Unrealized (gain) loss on charitable gift annuities Loss on disposition of equipment (Increase) decrease in: United Way funding for the next year Accounts receivable Other receivable Inventories Prepaid expenses and deposits Inter Red Cross receivable Increase (decrease) in: Accounts payable and accrued expenses Inter Red Cross payables Deferred revenue NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES 2004 2003 $ 749,609 $ (766,180) 58,992 77,054 5,263 (2) - 40,167 2,832 (2,502) 5,408 17,287 (7,006) 1,000 7,915 (9,950) 11,708 8,251 3,043 40,732 7,981 (140,204) 78,714 (412) 99,168 (21,808) 21,808 706,258 (417,390) CASH FLOWS FROM INVESTING ACTIVITIES: Purchase of land, building, and equipment (115,290) (108,981) (Increase) Decrease in investments (218,689) 551,567 NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES (333,979) 4427586 CASH FLOWS FROM FINANCING ACTIVITIES: Increase in loans payable - 9,629 Payment on loans and capital leases (28,908) (19,382) NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES (28,908) (9,753) NET INCREASE (DECREASE) IN CASH 343,371 151443 CASH BALANCE AT BEGINNING OF YEAR CASH BALANCE AT END OF YEAR SUPPLEMENTAL DATA: Interest paid NONCASH INVESTING AND FINANCING TRANSATIONS: Acquisition of equipment under capital leases See notes to financial statements 4 49,120 33,677 $ 392,491 $ 49,120 $ 6,785 $ 8,858 $ - $ 63,242 O N 0 M w 1 Q 1 Q � W y" + o w 0 �C/I H j W 'Al O z �z U � 0 au A z WQ O a � 0 3 d M r1 O %* 00 t- M O Y1 h C, N "-I- 00 00 %0 �t %D %O i r1 M M N t- O Os 00 NO M h 00 vl 14 V1 h N +7 Q In tV fV O et o0 %D -+ CV O V N t l� Vt O o0 M O O M O v 00 M %O M tn O r 4 00 4 M 00 .4 00 00 M r- t-- M t- ed h �t N l� to �d �O O� N t� NON t- M O p e� C4 o0 O+ m N V N 0 o p N N H U w (A �•, NO ON O t CD CD �h en ' 00 — C� D CN 1n %D %D N �D Ct r- . r N %�o kn t- r t- kn 00 M O% kn 00 'g O� Ir �D .-� O�. 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O •-� ND [ � Wn t % t � Ol� O� O O� t- %0 O . t` M N O, O O+ e't I'D t- 00 t- r1 •-� %O �o et M O r- C N N 1O N O — M O en O 0 N -4 I N O O E� N U e9 r� %O O en 0% t% O% vl N -r %n M %O M O O% ON 00 00 r1 v v1 %0 O %n qqt 110 M t� 1.0 %O O � It O V O� V o0 O ' N e^ M V1 N O'� N o0 O I- O ID N O�, ON + en O+ M N M to %n O •--� % N O 06 O o O .-.qr N 00 N O — N d .-- .-+ M M b9 69 Gn w O fV CD 1-4 N ',O %O C% ON 'ct CD �t t- CA N 00 ci CDV N kn O V1 %D o0 �O t- %O M In CN �O 00 �t O O� M %D r% .C14 .tea W �Uy 69 64 ^ %C 00 M t- O to M O% r1 N Yl G% %0 M M O N Cl Fx 00 — O O O O t� N O% M Ch O M Ln It V1 %10 I'D r^ W V1 00 O� N OH O ..-L I % -1 O Op t % t w 0 0+ 00 O% rl -'� �O •"� N V'1 to t` — 'ct h N 00 %D w •� � rr !n 'A d'1 �O v V, tt r1 O -- N 00 O% O+ m %�D 10 M t- 10 ON C% 110 v1 r-+ — N O " V V V O O% 00 Q` N O t- 'I h .r N O� t % "* �D Vl 00 i w '7 I � �O "* 00 M 00 O %D O, 00 v tt 1.0 00 Yf O% %O M (= t- 00 t` W) 00 00 M O O O 10 M N O` N N 00 N (D v O 10 .r 69 69 o N oo t` W) 00 00 00 qq M O h 00 M et 00 st v U h 00 �p ON .r N 00 �O r.. O O NN •--� [07 M M o CO U fie h�O C i ONO i i i C) G .N.i 69 is4 00 �-+ N N M '0' 00 en 00 N M O1, C) t- r- �t y 0000 v co m v ON t- � 00 et %C M N O O+ N 110 .� v N to (21, [ % o0 O� O% 00 N 00 %D O 00 %O ON M M WA v 00 00 110 " t- O r: W M M v 1�6 v' e- M tt N N O4 cn(� N N N tN1 -+ O N O N M t- N ON 00 -i �p n O O 00 00 m tt- 00 r� %O v •-+ tl- v N M as r-+ IO V O+ C� r- N O �,O V f O% V'1 %n O W ?; N 00 ND [ I v^ N N Wn rw t % V V� 110 00 O -4 00 O M t- N t- v O Y1 N 00 oo — N N O en -4— 00 N v •-+ N N O, C d9 69 %D ON C% 'ct V h N 'IT �o 00 O% M r- M 'ct 00 " %D m Y1 O %D p N t ^ — It ' N O� I- In V I t- N C- O ' I- t yy id vj r Ol N vi N ^+ lr N M Wn N 00 N Cl a c > g � a� El b y 1 O 0 is74 6 A u v Cd a. o 40 v�iwa: HwIm F" to 0 U C t0 C 0 0 C co AMERICAN RED CROSS, RIVERSIDE COUNTY CHAPTER NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2004 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Activities The American Red Cross, Riverside County Chapter (Chapter) is a chartered unit of the American National Red Cross, whose responsibility is to provide services within Riverside County. The American National Red Cross holds the not -for -profit status for all chartered units. The Chapter maintains its headquarters in Riverside, California with three regional service centers: Temecula, Palm Desert, and Hemet. The service center located in Hemet, California serves the San Jacinto Valley while the service center located in Palm Desert, California serves the Coachella Valley. The primary service area of the chapter is exposed to many naturally occurring disasters including, but not limited to, fire, flood, and earthquake. Basis of Accounting The Chapter maintains its books on the accrual basis in accordance with generally accepted accounting principles (GAAP) and accordingly reflect all significant receivables, payables, and other liabilities. Revenue Sources Revenues are received primarily from contributions and bequests (66%) and course training fees and program materials (10%). The remaining revenues are from sources such as grants and investment income. Contributions All contributions are considered available for the general programs of the Chapter unless specifically restricted by the donor. The Chapter reports gifts of cash and other assets as restricted support if they are received with donor stipulations that limit the use of the donated assets. When a donor restriction expires, that is when a stipulated time restriction ends and /or the purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. Donor restricted contributions are recorded in the temporarily restricted class for restrictions expiring during this fiscal year, and then reclassified to the unrestricted class. Contributions received by the chapter are shared with national headquarters through the annual assessment. The provisions for expiration of restrictions on temporarily restricted net assets were adopted prospectively. Designation of Unrestricted Net Assets It is the policy of the Board of Directors to designate certain unrestricted net assets for a particular use or reserve. Donated Property and Equipment Donations of property and equipment are recorded as contributions at their estimated fair value at the date of the donation. Such donations are reported as increases in unrestricted net assets unless the donor has restricted the donated asset for a specific purpose. Assets donated with explicit restrictions regarding their use and contributions of cash that must be used to acquire property and equipment are reported as restricted contributions. Absent donor restrictions when the donated or acquired assets are placed in service as instructed by the donor. The Chapter reclassifies temporarily restricted net assets at that time. Donated Services (Volunteers) The Chapter receives donated services from a variety of unpaid volunteers assisting the Chapter with various program services. No amounts have been recognized in the accompanying statement of activities for recognition of such volunteers. 7 NOTES TO FINANCIAL STATEMENTS (CONTINUED) Donated Assets Donated marketable securities are recorded as contributions at their estimated fair value at the date of donation and are sold immediately. Valuation of Fixed Assets Purchases of land, buildings, and equipment having a unit cost of $2,500 or more and an estimated useful life of more than three years are capitalized at cost. Donated assets recorded at estimated fair value at the time of receipt. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. In the absence of donor -imposed restrictions on the use of the asset, gifts of long-lived assets are reported as unrestricted support. Estimated useful lives range as follows: Estimated life Category Years Building 45 Building improvements 20-45 Leasehold improvements 5-20 Vehicles 5 Furniture, fixtures and equipment 5-10 Investments Investments are recorded at fair value in accordance with SFAS No. 1249 Accounting for Certain Investments Held by Not -for -Profit Organizations. Fair value is determined by using quoted market prices, where available. Where not available, the present value of estimated, expected future cash flows or another reasonable method is used. Estimates The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Cash and Cash Equivalents For purposes of the statements of cash flows, the Chapter considers cash and all highly liquid investments available for current use with an initial maturity of three months or less to be cash. Expense Allocation The costs of providing various programs and other activities have been summarized on a functional basis in the Statement of Activities and in the Statement of Functional Expenses. Directly identifiable expenses are charges to relevant program and supporting services. Indirect expenses are allocated to the programs on various bases established by management. Income Taxes The Chapter is included under the exemption granted to the American Red Cross from federal income taxes as a nonprofit organization within Internal Revenue Code section 501(c)(3). The Chapter is exempt from state tax under Revenue and Taxation Code Section 23701(d). The Chapter is classified as other than a private foundation by the Internal Revenue Service. 7 NOTES TO FINANCIAL STATEMENTS (CONTINUED) Inventories Supplies inventories purchased for use in program and supporting services are valued at the lower of cost or market based on the first -in, first -out method of inventory flow. 2. PRIOR YEAR SUMMARIZED INFORMATION The financial statements include certain prior -year summarized comparative information in total but not by net asset class. Such information does not include sufficient detail to constitute a presentation in conformity with generally accepted accounting principles. Accordingly, such information should be read in conjunction with the Chapter's financial statements for the year ended June 30, 2003. 3. DESCRIPTION OF PROGRAM SERVICES AND SUPPORTING SERVICES The Chapter and its service centers provide the following program services: Service to Military Families and Veterans: Provides communication, counseling and financial assistance to servicemen, veterans and their families. Disaster Services: Encompasses the development and training of disaster reaction teams and the implementation of a community disaster reaction program. Food, clothing, shelter and additional assistance, if needed, are provided to disaster victims. Health and Safely Services: Provide instruction and training in standard and advanced multi -media first aid, cardiopulmonary resuscitation, parenthood preparation, and aging. The Chapter participates in county health fairs and sponsors blood pressure clinics parenthood preparation, aging, automatic external defibrillation and water safety instruction. Youth Community Services: Public education, prevention and awareness of family safety issues, disaster preparedness training and mitigation; health education/training for the community The following supporting services are included in the accompanying financial statements: Fund Raising: Provides the structure necessary to encourage and secure private financial support from individuals, foundations, and corporations. Management and General: Includes, but is not limited to the following: functions necessary to maintain an equitable employment program; ensure an adequate working environment; provide coordination and articulation of the Chapter's program strategies and goals; and manage the financial and budgetary responsibilities of the Chapter. 4. EMPLOYEE BENEFITS Retirement Plan The Chapter participates in a defined benefit retirement plan administered by the Retirement System of the American Red Cross that covers substantially all employees. The Chapter's participation in the Retirement System is voluntary. For funding purposes under the plan, normal pension costs are determined by the projected unit credit method and are funded currently. The plan provides a pension funded by the employer. Voluntary contributions may be made by active members to fund an optional annuity benefit. Defined benefits are based on the member's years of benefit service, age, and final average compensation, which is calculated using the highest consecutive 48 months of the 120 months' service before retirement. NOTES TO FINANCIAL STATEMENTS (CONTINUED) The American Red Cross is a single corporate legal entity composed of approximately 1,000 operating units (chapters, blood regions, and the national sector). Accordingly, the Retirement System includes numerous participating chapters and blood regions. It is not practicable for the actuary to compute accumulated and projected benefit obligations for individual chapters or blood regions. Accumulated and projected benefit obligations and other required disclosures for the entire American Red Cross (including all participating chapters, blood regions and the national sector) are presented in the consolidated financial statements of the American Red Cross. Employer contributions to the Retirement System for the year ended were $13,787. 5. CONCENTRATION OF CREDIT RISK The Chapter maintains its cash balances at two financial institutions located within Riverside, California. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (FDIC) up to $100,000. The Chapter maintains several money market accounts with various entities. These balances are highly liquid and are reflected as cash for the statement of cash flows. All of these accounts are insured by either Securities Investor Protection Corporation up to $100,000 or by the FDIC up to $100,000. At year end The Chapter had no uninsured money market balances. 6. INVESTMENTS Investments are stated at fair value and consist of the as following: Deposits, CDs and equivalents Broad Market Index Fund Equities Corporate bonds Municipal bonds Investment return is summarized as follows: Interest income Dividend income Net realized gain Net unrealized gain/(loss)-annuities Unrealized Fair Appreciation Cost Value (Depreciation) $ 991 $ 991 $ - 150,000 149,596 (404) 75,974 75,807 (167) 150,000 146,620 (3,380) 3,544 3,544 - $ 380,509 $ 3767558 $ (3,951) $ 8,991 107 36,673 (5,263) $ 40,508 7. INVESTMENT EXPENSES Expenses relating to investment revenues, including custodial fees and investment advisory fees, amounted to $125 and have been recorded on the Statement of Functional Expenses in the category "Other." 9 NOTES TO FINANCIAL STATEMENTS (CONTINUED) 8. a COMMITMENTS The chapter has entered into leases for the following sites: Riverside Office The lease period is September 1, 2003 through August 31, 2005. Lease payments are $2,417 per month. Temecula Office The lease period is January 1, 2004 through December 31, 2006. Lease payments are $4,097 per month. Coachella Valley Office The lease period is May 1, 2002 through April 30, 2007. Lease payments are $3,374 per month. Hemet Office This office is sub -leased from the County of Riverside EDA. The lease period began November 2000 and is considered a "month -to -month" lease. Monthly lease payments are $213. Rent expense for all sites for the year amounted to $149,163. Future minimum lease payments are as follows: For the year ending June 30: 2005 $ 118,928 2006 71,816 2007 36,500 $ 227,244 LAND, BUILDING AND EQUIPMENT The composition of land, building and equipment, and related accumulated depreciation as of June 30, 2004 is as shown below. Land and improvements Building and improvements Leasehold improvements Vehicles Furniture and fixtures Data processing equipment Original Accumulated Net Book Cost Depreciation Value 2692461 (117,941) 151,520 173,048 (70,718) 102,330 102,635 (47,816) 54,819 120,837 (78,672) 42,165 $ 665,981 $ (315,147) $ 350,834 Depreciation expense for the year amounted to: 10 $ 58,992 NOTES TO FINANCIAL STATEMENTS (CONTINUED) 10. SPLIT INTEREST AGREEMENTS The Chapter is the beneficiary under five charitable gift annuities administered by their National Headquarters. The charitable gift annuities' original amounts totaled $464,049 with an estimated net present value to the Chapter of $129,608 as of year-end. Since the National Headquarters will maintain control over these annuities, and the related investments will not be transferred to the Chapter, the accompanying financial statements do not reflect an annuity payment liability or the total investment. On June 18, 1997, the Chapter was notified that they are a one -seventh beneficiary of an estimated $11,000,000 perpetual trust held by a third party. Since the trustee has the power to amend the trust document, possibly changing the beneficiary, the income from the trust is recognized upon receipt, as it is an intention to give. The income from this trust for the year ended totaled $43,863. 11. NET ASSETS RELEASED FROM RESTRICTION Net assets were released from donor restrictions by incurring expenses satisfying the restricted purpose or by occurrence of other events specified by the donors: Purpose restrictions accomplished: Contract $ 148,452 Time restrictions expired: Passage of specified time 118,633 $ 267,085 12. TEMPORARILY RESTRICTED NET ASSETS Temporarily restricted net assets are available for the following purposes: United Way receivable $ 97,991 Total $ 97,991 13. RELATED PARTY TRANSACTIONS The Chapter transfers to National Headquarters a portion of certain unrestricted contributions received. The assessment amount that the Chapter is required to transfer to National is determined by National's criteria which is based on the number of earners who live in Riverside County, the amount of earnings, and Chapter's fund raising experience during the past five years. The chapter paid assessments of $237,056. The National Headquarters has the authority to encumber corporate assets, including assets held by this Chapter. The Chapter purchased from National Headquarters $6,828 of supplies promotional and industrial materials that were sold to the public at a mark-up or used in Chapter operations. 11 NOTES TO FINANCIAL STATEMENTS (CONTINUED) In addition, the Chapter purchases various items from other American Red Cross Chapters The Chapter has arranged to have another American Red Cross Chapter administer the "Service to Military Families" program and to provide after hours disaster assistance. The Chapter paid $19,004 for these services in the fiscal year end June 30, 2004. The Chapter received $201,041 in National disaster contributions for the year ended June 30, 2004. The Chapter retained $10,129 for administrative expenses and made payments to National of $190,887 leaving a balance due at year-end of $25. During the year ended June 30,1997, the Chapter received a bequest of $41,114. Since the last will and testament did not specify the local chapter, only one half was recorded as income to the Chapter and $20,557 was recorded as an inter -Red Cross payable owed to National. This balance of $20,557 is still owed to National at year end. The Chapter received a bequest of $25,000 during the year ended June 30, 1998 for which the beneficiary is uncertain. Due to this uncertainty one half was recorded as income to the Chapter and one-half was recorded as an inter -Red Cross payable owed to National. Also, during the same year the Chapter received another contribution of $5,000 from a trust that did not specify the Chapter as beneficiary. One-half of this contribution has been recorded as an inter -Red Cross payable due to National. The balance of $15,000 is still owed to National at year end. The chapter received three bequests for a total of $25,000, during the year ended June 30, 1999. Since the last will and testaments or trust documents did not specify the local Chapter only one-half was recorded as income to the Chapter and one-half was recorded as an inter -Red Cross payable due to National. This $12,500 is still owed to National at year end. 14. CAPITAL LEASE PAYABLE Leasehold Improvements The Chapter capitalized certain leasehold improvements made during the year that were paid by the landlord. The Chapter has signed a lease agreement to repay the cost of the improvements. The cost and accumulated depreciation for these improvements are included in Leasehold Improvements described in Note 9 — Land, Building and Equipment. The lease agreement specifies an interest rate of 6.523%. Payments began on May 1, 2002 and extend to April 1, 2007 (60 payments). Phone System The Chapter capitalized the lease/purchase of a phone system. The cost and accumulated depreciation is included in equipment described in Note 9 — Land, Building and Equipment. The lease agreement specifies and interest rate of 9.160%. Payments began on December 26, 2002 and end on December 26, 2007 (60 payments). 12 NOTES TO FINANCIAL STATEMENTS (CONTINUED) Capital Leases The following is a schedule of the future minimwt lease payments as of year end: Phone Leasehold System Total For the year ended June 30: 2005 $ 173,280 $ 15,813 $ 33,093 2006 177280 15,813 33,093 2007 14,400 15,813 30,213 2008 7,535 72535 2009 - Total Amount representing interest Present value of future minimum lease payments Current portion Long-term portion Total 48,960 54,974 103,934 (5,566) (8,029) (13,595) $ 43,394 $ 46,945 $ 90,339 $ 147808 $ 12,008 $ 26,816 28,586 34,937 63,523 $ 43,394 $ 46,945 $ 90,339 15. LOANS PAYABLE The Chapter purchased a used vehicle and financed the purchase amount of $9,853. The loan requires 42 monthly payments at 8.00%. The following is a schedule of the future maturities of the debt as of year end: For the year ended June 30: 2005 2006 Current portion Long-term portion Total 13 $ 3,078 2,634 $ 5,712 $ 3,078 2,634 $ 5,712 Form 990 Return of Organization Exempt from Income Tax Under section 501(c 527, or 4947(ax1) of the Internal Revenue Code (except black lung benefit trust or private foundation) Department of the Treasury Internal Revenue Service 1 ► The organization may have to use a copy of this return to satisfy state reporting req OMB No. 1545-0047 2003 Open to Public Inspection 2003 a lender ear or tax ear innin 7 / 01 2003. and ending 6 / 3 0 , 2004 A For the c, B Check if applicable: Please use Address change IRS label American Red Cross Riverside or print County Chapter Name change °ram • 6235 River Crest Drive Initial returns Riverside, CA 92507 Final return lions. Amended return Application pending a Section 501(C)(3) organizations and 4947(a 1) nonexempt charitable trusts must attach a completed Schedule A (Form 990 or 990-E2). G Web site: ► N / A J Organization type (check onl one)....... X 501(c) 3 4 (insert no.) 4947(a)(1) or K Check here OHif the organization's gross receipts are normally not more than $25,000. The organization need not file a return with the IRS; but if the organization received a Form 990 Package in the mail, it should file a return without financial data Some states require a complete return. D Employer Identification Number 95-1644580 E Telephone number (909) 656-4218 F amemod' no Lj Cash X Accrual F1 Other (specify) 0' H and 1 are not applicable to section 527 organizations. H (a) Is this a group return for affiliates? .... Yes No H (b) If 'Yes,' enter number of affiliates . H (C) Are all affiliates included?.......... Yes No (if 'No,' attach a list. See instructions.) 527 H (d) Is this a separate return filed by an organization covered by a group ruling? n Yes FX I No Group Exemption Number ... ► M Check ► if the organization is not required L- Gross recei ts: Add lines 6b, 8b, 9b, and l Ob to line 12 ► 2, 7 71, 9 60 . to attach Schedule B (Form 99Q 990-Et, or uw-PF). '.__� a 1n_.._._.._ 01..E----.- ..--1 6% AIA+ e! CA+L` r.r reanrl QftI7nrac fCc,a Inctnirtinnd r Q L {{VYV■•MM, 1 Contributions, gifts, grants, and similar amounts received: a Direct public support ................................................... la 1,844,344. b Indirect public support ................................................. lb 169, 0 8 8. c Government contributions (grants) ....................................... I 1c 192, 576. d 1 a through Il c) (cash $` 2, 17 6, 8 4 5. noncash $ 2 9, 16 3.) ....................... 2 Program service revenue including government fees and ,contracts (from Part VI I, line 93) ............... Id 2,206,008. 2 378,282. 3 3 Membership dues and assessments................................................................ 4 Interest on savings and temporary cash investments ................................................. 5 Dividends and interest from securities.............................................................. 4 8,991. 5 107. 6aGross rents........................................................... 6a b Less: rental expenses .................................................. 6b c Net rental income or (loss) (subtract line 6b from line 6a)............................................. 6c 7 R E v E E 7 Other investment income (describe ........ ► 8a Gross amount from sales of assets other (A) Securities (B) Other than inventory ............... 63,970. 8a b Less: cost or other basis and sales expenses ........ 27,297. 8b c Gain or (loss) (attach schedule)..... Statement..1..... 36, 673. 8c d Net gain or loss combine line 8c, columns A and B .... 9 Special events and activities (attach schedule). If any amount is from gaming, check here ...... �❑ 8d 36,673. a Gross revenue (not including $ of contributions reported online ta).................................................... 9al 67,505, b Less: direct expenses other than fundraising expenses .................... 9bl 22, 351 . c Net income or (loss) from special events (subtract line 9b from line 9a).................Statement. 2 9c 45,154. 10a Gross sales of inventory, less returns and allowances ..................... 10a b Less: cost of goods sold ................................................ 10 b c Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 10b from line 10a) ............................ 11 Other revenue (from Part VI I, line 103)............................................................. 12 Total revenue (add lines 1 d, 2, 3, 4, 5, 6c, 7, 8d, 9c, 1 Oc, and 11)..................................... 10C 11 47,097. 12 2,722,312. E x P E S E s 13 Program services (from line 44, column(B))........................................................ 14 Management and general (from line 44, column (C))................................................. 15 Fundraising (from line 44, column (D)) .............................................................. 16 Payments to affiliates (attach schedule) ....................................... See.. Statement. 3 17 Total expenses (add lines 16 and 44, column (A)) .................................................... 13 11429r368. 14 125,154 . 15 175r862. 16 237, 056. 17 1, 967,440. A N S T T s 18 Excess or (deficit) for the year (subtract line 17 from line 12).......................................... 19 Net assets or fund balances at beginning of year (from line 73, column (A)) ............................. 20 Other changes in net assets or fund balances (attach explanation)...............See..Statement..4 21 Net assets or fund balances at end of year combine lines 18, 19, and 20 .............................. 18 754, 872. 19 385,678. 20 -5, 263 . 21 1, 135,287. BAA For Paperwork Reduction Act Notice, see the separate instructions. TEEA0107L 10lo3/a3 rUr 111 .7.7V `e-uuJ) Form 990 2003) American Red Cross Riverside 95-1644580 Page 2 Part' II I Statement of Functional Expenses All organizations must complete column (A). Columns (B), (C), and (D) are reauired for section 501(c)(3) and (4) organizations and section 4947(a)(1) nonexempt charitable trusts but optional for others. Do not include amounts reported on line 6b, 8b, 9b, 10b, or 16 of Part 1.services (A) Total (B)Program (CaMd gene ment (p) Fundraising 22 Grants and allocations (att sch) (cash $ non -cash $ )......•• 23 Specific assistance to individuals (att sch) ........ 24 Benefits paid to or for members (att sch)......... 25 Compensation of officers, directors, etc .......... 26 Other salaries and wages ............... 27 Pension plan contributions .............. 28 Other employee benefits ................ 29 Payroll taxes .......................... 30 Professional fundraising fees.: ......... 31 Accounting fees. ...... ........ ..... 32 Legalfees ............................. 33 Supplies .......... ............. . . . ... 34 Telephone ............... ............ 35 Postage and shipping .................. 36 Occupancy ............... . ............ 37 Equipment rental and maintenance...... 38 Printing and publications ............... 39 Travel ................................. 40 Conferences, conventions, and meetings.......... 41 Interest ............................... 42 Depreciation, depletion, etc (attach schedule) ...... 43 Other expenses not covered above (itemize): a_Inter R_e_d C_ro_ss exps ._ _ _ b Minor_Ecluipment Purchase c_Miscellaneous_expenses_ _ d_Other—fundraising relate e Other P_r_o_fes_s_io_n_a_1_F_ees__ 44 Total functional expenses (add lines 22 - 43). Organizations completing columns (B) - (D), carry these totals to lines 13-15.. ........ 22 23 107,097. 107,097. 24 25 82,500. 68,475. 7,425. 6, 600. 26 531,482. 438, 021. 50,275. 43,186. 27 13,786. 10,036. 1,988. 1,762. 28 50,738. 39,558. 4,424. 6,756. 29 67,607. 48,164. 9,940. 9,503. 30 31 28,421. 18,227. 9,375. 819. 32 33 161,116. 152,750. 2,737. 5,629. 34 35 36 185,167. 173, 426. 1,336. 10,405. 37 59,797. 55,542. 3,225. 1,030. 38 8, 918. 8,077. 65. 776. 39 15,441. 14,017. 275. 1,149. 40 22, 533. 20, 896. 876. 761. 41 16,128. 13,968. 2,007. 153. 42 58, 992. 4 8, 373. 7, 669. 2, 950 43a 959. 895. 64. 43b 9,921. 8,474. 995. 452. 43c 787. 787. 43d 1,088. 1,088. 43e 307, 906. 203,372. 21, 755. 82,779. 44 1, 730, 384. 1, 429, 368. 125,154.1 175, 862. Joint Costs. Check. 0"" if you are following SOP 98-2. Are any joint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services?........... 0'[:] Yes 0 No If 'Yes,' enter (i) the aggregate amount of these joint costs $ ; () the amount allocated to Program services $ ; (iii) the amount allocated to Management and general $ ; and (v) the amount allocated to Fundraising $ Part III I Statement of Program Service Accomplishments Expeam What is the organization's primary exempt purpose? ► See Statement 5 — — — — — — — — — — — — — — — — — (Re M and All organizations must describe their exempt purpose achievements in a clear and concise manner. State the number of (Required for organizations and C4 red fo rations and clients served, publications issued, etc. Discuss achievements that are not measurable. (Section 501(c)(3) & (4) organ- W(a)(t) trusts; txt izations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants & allocations to others.) optional for others.) a See Statement 6 ------------------------------------------------------ (Grants and allocations $ ) b------------------------------------------------------ ---------------------------( ----------------- -------- Grants and allocations $ ) c------------------------------------------------------ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (Grants and allocations $ ) d------------------------------------------------------ ------------------- --------------------------------- Grants and allocations $ ) e Other pi f Total of BAA m services ................................ (Grants and allocations $ Service I line 44, column (B), Program services) ..................... . .... ► TEEA0102L 10/03/03 1,429,368. 1,429,368. Form 990 (2003) Form'990 (2003) American Red Cross Riverside 95-1644580 Page 3 FP a=1VBalance Sheets (See Instructions) Note: Where required, attached schedules and amounts within the description column should be for end -of -year amounts only. (A) Beginning of year (B) End of year 45 Cash — non -interest -bearing ............................................... 49,120. 45 392,491. 108,119. 46 371,049. 46 Savings and temporary cash investments ................................... 47 a Accounts receivable ............................. 47 a 154,144. b Less: allowance for doubtful accounts ............. 47b 213, 163 . 47c 154f 144. 48a Pledges receivable .............................. 48a 97,991. b Less: allowance for doubtful accounts. . . .......... 48bi 95,489. 48c 97,991. 49 49 Grants receivable......................................................... s E s 50 Receivables from officers, directors, trustees, and key employees (attach schedule) ................................................ 51 a Other notes & loans receivable (attach sch) ................ 51 a b Less: allowance for doubtful accounts ............. 51 b 52 Inventories for sale or use ................................................. 50 51 c 24,955. 52 34,905. 53 53 Prepaid expenses and deferred charges ..................................... 54 Investments — securities (attach schedule) ............... �� Cost X❑ FMV 55,013. 54 5,509. 55a Investments — land, buildings, & equipment: basis. I 55a b Less: accumulated depreciation (attach schedule) ............................... 55b 55c 56 56 Investments — other (attach schedule) ...................................... 57a Land, buildings, and equipment: basis ............ 57a 665, 981. b Less: accumulated depreciation (attach schedule) ........... Statement .7.... 57b 315,147. 294,536. 57c 350,834. 8,251.. 58 58 Other assets (describe ► ) . 59 Total assets (add lines 45 through 58) (must equal line 74) .................... 848,646. 59 1,406,923. 60 Accounts payable and accrued expenses .................................... 196,414. 60 157,397. 61 L 61 Grants payable........................................................... 21,807. 62 A62 B63 1 T 1 s Deferred revenue......................................................... Loans from officers, directors, trustees, and key employees (attach schedule) .................. 64a Tax-exempt bond liabilities (attach schedule) ................................ b Mortgages and other notes payable (attach schedule) ................................... 65 Other liabilities (describe ►. See Statement 8 ) . 63 64a 97,477. 64b 66,157. 147,270. 65 48,082. 66 Total liabilities (add lines 60 through 6 462,968. 66 271,636. T A Organizations that follow SFAS 117, check here 1XIand complete lines 67 through 69 and lines 73 and 74. 67 Unrestricted.............................................................. 68 Temporarily restricted..................................................... 290,189. 67 1, 037, 296. 95,489. 68 97,991. 69 69 Permanently restricted.................................................... 70 N A Organizations that do not follow SFAS 117, check here Fland complete lines 70 through 74. 70 Capital stock, trust principal, or current funds ................................ 71 Paid -in or capital surplus, or land, building, and equipment fund ............... 72 Retained earnings, endowment, accumulated income, or other funds ........... 71 72 s 73 Total net assets or fund balances (add lines 67 through 69 or lines 70 through 72; column (A) must equal line 19; column (B) must equal line 21)............. 74 Total liabilities and net assetsifund balances (add lines 66 and 73)............. 385f678. 73 1, 13 5 , 2 8 7 . 848,646. 74 1,406,923. Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization. How the public perceives an organization in such cases may be determined by the information presented on its return. Therefore, please make sure the return is complete and accurate and fully describes, in Part III, the organization's programs and accomplishments. BAA TEEA0103L 10/01 /03 c. — can Ampri rAn RPH rrnss Riverside 95-1644580 Page 4 .,. , -Part IV -A Reconciliation of Revenue per Audited Part IV-B Reconciliation of Expenses per Audited Financial Statements with Revenue Financial Statements with Expenses per Return (See instructions.) per Return a Total revenue, gains, and other support per audited financial statements ......... a 2, 7 5 3, 5 9 3. a Total expenses and losses per audited financial statements ............... a 2 0 0 3, 9 8 4. b Amounts included on line a but b Amounts included on line a but not not on line 12, Form 990: on line 17, Form 990: (1) Net unrealized (1) Donated serv- gains on investments .... $ - 5 , 2 6 3 . ices and use of facilities ...... $ 36,544. (2) Donated serv- (2) Prior year adjust - ices and use of facilities ..... $ 36,544. ments reported on line 20, Form 990.... $ (3) Recoveries of prior year grants ....... $ (3) Losses reported on line 20, Form 990.... $ (4) Other (specify): (4) Other (specify): $ ---------$ Add amounts on lines (1) through (4) ..... " b 31,281. Add amounts on lines (1) through (4) ...... b 36, 544. c 2,722,312. c 1, 967, 440. c Line a minus line b. . .......... ► c Line a minus line b................ d Amounts included on line 12, d Amounts included on line 17, Form 990 but not on line a: Form 990 but not on line a: (1) Investment expenses (1) Investment expenses not included on line not included on line $ 6b, Form 990...... $ 6b, Form 990....... (2) Other (specify): (2) Other (specify): -- — — — — — —- $ ,--------- ---------$ Add amounts on lines (1) and (2) .. Add amounts on lines (1) and (2)... de je 2,722,312. e 1,967,440. Total revenue per line 12, Form 990 (line c plus line d)............ a Total expenses per line 17, Form 990 (line c plus line d)............. ► Part V List of Officers, Directors, Trustees, and Key Employees (List each one even if not compensated, see instructions.) (B) Title and average hours (C) Compensation (D) Contributions to (E) Expense (A) Name and address per week devoted to position (if not paid, enter -0-) employee benefit plans and deferred account and other allowances compensation See Statement 9 _ _ — _ _ --------------------- 82,500. 13,583. 0. --------------------- --------------------- --------------------- --------------------- --------------------- --------------------- --------------------- - ------------------------------------------ ---------------------- 75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your organization and all related organizations, of which more than $10,000 was provided by the related organizations?..................................................... Yes IA 1 No If 'Yes,' attach schedule — see instructions. BAA Form 990 (2003) TEEA0104L 10/02/03 Form'990 2003 American Red Cross Riverside 95-1644580 Page 5 Part VI I Other Information (See instructions.) Yes No 76 Did the organization engage in any activity not previously reported to the IRS? If 'Yes,' attach a detailed description of each activity...................................................................... 77 Were any changes made in the organizing or governing documents but not reported to the IRS? ....................... 76 X 77 X If 'Yes,' attach a conformed copy of the changes. 78a Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? .... b If 'Yes,' has it filed a tax return on Form 990-T for this year? ........................................................ 78a X 78b N A 79 Was there a liquidation, dissolution, termination, or substantial contraction during the year? If 'Yes,' attach a statement................................................................................ X 80 a Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc, to any other exempt or nonexempt organization? ................ 80a X b if 'Yes,' enter the name of the organization American _Red_ Cross-- _National _ ------- L-,-- and check whether it is X exempt or 11 nonexempt. __------------------ --------- 81 a Enter direct and indirect political expenditures. See line 81 instructions .................... 81 a 0 b Did the organization file Form 1120-POL for this year?.............................................................. 81 b X 82 a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at substantially less than fair rental value?.......................................................................... 82a X b If 'Yes,' you may indicate the value of these items here. Do not include this amount as revenue in Part I or as an expense in Part 11, (See instructions in Part 111.) ................. I 82 b 36, 544. 83a Did the organization comply with the public inspection requirements for returns and exemption applications? ............. b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? .................... 84a Did the organization solicit any contributions or gifts that were not tax deductible? .................................... 83a X 83b X 84a X b If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were nottax deductible? ................................. ................................. 84b NIA ......... ............ 85 501(c)(4), (5), or (6) organizations. a Were substantially all dues nondeductible by members? .......................... b Did the organization make only in-house lobbying expenditures of $2,000 or less? .................................... 85a N A 85b N A If 'Yes' was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization received a waiver for proxy tax owed for the prior year. c Dues, assessments, and similar amounts from members ................................. 85c N/A d Section 162(e) lobbying and political expenditures ....................................... 85d N/A e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices .................... 85e N/A f Taxable amount of lobbying and political expenditures (line 85d less 85e) .................. I 85f I N/A g Does the organization elect to pay the section 6033(e) tax on the amount on line 85f?................................. 859 N A h If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount on line 85f to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year? ............................................ 85h N A 86 501(c)(7) organizations. Enter: a Initiation fees and capital contributions included on line12.............................................................................. 86a N/A b Gross receipts, included on line 12, for public use of club facilities ......................... 86b N/A 87 501(c)(12) organizations. Enter: a Gross income from members or shareholders ........... 87a N/A b Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ........................................... 87b N/A 88 At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or partnership, or an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If'Yes,' complete Part IX ....................................................................................... 88 X 89a 501(c)(3) organizations. Enter: Amount of tax imposed on the organization during the year under: section 4911 ► 0 . ; section 4912 ► 0 . ; section 4955 ► 0. b 501(c)(3) and 501(c)(4) organizations. Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year? If 'Yes,' attach a statement explaining each transaction...................................................................................... 89b X c Enter: Amount of tax impposed on the organization managers or disqualified persons during the 0. year under sections 4912, 4955, and 4958................................................................. d Enter: Amount of tax on line 89c, above, reimbursed by the organization ...................................... 0. 90a List the states with which a copy of this return is filed California_____________________ b Number of employees employed in the pay period that includes March 12, 2003 (See instructions.) .......... I gob 33 91 The books are in care of ► Lorie Sabatucci Telephone number ► _(909)_ 65_6_ 4218 _ _ _ _ _ _ ----------------------- - Located at ► 6235 River Crest Drive, Suite D ZIP +4 ► 92507 - ------------------------------------------------- 92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041— Check here ......................... N/. A. . and enter the amount of tax -exempt -interest received or accrued during the tax year ...................... ► 92 1 N/A gAA Form 990 (2003) TEEA0105L 12/23ro3 Form'990 (2003) American Red Cross Riverside 95-1644580 Page 6 Part VII I Analysis of Income-Produ inq Activities (See instructions.) Note: otherw 93a b c e f 9 94 95 96 97 a b 96 99 100 101 102 103 b c d e 104 Unrelated business income Excluded by section 512, 513, or 514 Enter gross amounts unless (A) (B) (C) (D) Related or exempt ise indicated_ Business code Amount Exclusion code Amount function income Program service revenue: Course Training Fees 226 969. Program Materials 151 313. d Medicare/Medicaid payments ........ Fees & contracts from government agencies ... Membership dues and assessments . . Interest on savings & temporary cash invmnts.. 14 8,991. Dividends & interest from securities .. 14 107. Net rental income or (loss) from real estate: debt -financed property ............. . not debt -financed property.......... . Net rental income or (loss) from pers prop .... Other investment income........ I ... Gain or (loss) from sales of assets other than inventory ................ 36,673. Net income or (loss) from special events, ..... 1 45t 154 . Gross profit or Qoss) from sales of inventory ... . Other revenue: d Miscellaneous Income 23,549. Royalty income 23,548. Subtotal (add columns (B), (D), and (E))..... 54,252.1 462,052. 105 Total (add line 104, columns (B), (D), and(E))........................................................ ► 516,304. Nnfa• l in,- Inli nlnc lino lrf Part l shnnlri en ►al tha mmntint nn line 19 Part l Part VIII Relationship of Activities to the Accomplishment of Exempt Purposes (See instructions.) Lane No. Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment ® of the organization's exempt purposes (other than by providing funds for such purposes). See Statement 10 Part IX I Information Regarding Taxable Subsidiaries and Disregarded Entities (See instructions.) (A) (B) (C) (D) (E) Name, address, and EIN of corporation, Percentage of Nature of activities Total End -of -year partnership, or disregarded entity ownership interest income assets N/A % % 0 Part X I Information Regarding Transfers Associated with Personal Benefit t:ontracts See instructions. a Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? .................. Yes NX No b Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ............ Yes No Note: if 'Yes' to (b), file Form 8870 and Form 4720 see instructions). Under penalties of perjury, I eclare that 1 have examined this return, including ccompanying §chedul and statem nts, and to yet of my knowledge and belief, it is true, correct, and c mplete. claratio of pre er (other than officer) is base�on all informatwn of wl7iich preparerras any knowledge. j Please Sign t n re of officer Date Here No -Pamela Anderson CEO type or print name ano Live Paid Preparer's Gate Check if Pe ep lrIn SSN or PTIN (see General Instruction � signature ► D i�Oa i o�� OCT 1 2 employed ployed ► P O 0183686 Pre- signature Firm's name (or Smith, Marion & Co., CPAs use Yours I► 22365 Barton Road, Ste 108 EIN ► 76-0701500 Only ZIP+4 and Grand Terrace, CA 92313 1Phone no. ► (909) 825-6600 BAA MEA01 06L 1 oroa/os Form 990 (2003) 105 Total (add line 104, columns (B), (D), and(E))........................................................ ► 516,304. Nnfa• l in,- Inli nlnc lino lrf Part l shnnlri en ►al tha mmntint nn line 19 Part l Part VIII Relationship of Activities to the Accomplishment of Exempt Purposes (See instructions.) Lane No. Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment ® of the organization's exempt purposes (other than by providing funds for such purposes). See Statement 10 Part IX I Information Regarding Taxable Subsidiaries and Disregarded Entities (See instructions.) (A) (B) (C) (D) (E) Name, address, and EIN of corporation, Percentage of Nature of activities Total End -of -year partnership, or disregarded entity ownership interest income assets N/A % % 0 Part X I Information Regarding Transfers Associated with Personal Benefit t:ontracts See instructions. a Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? .................. Yes NX No b Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ............ Yes No Note: if 'Yes' to (b), file Form 8870 and Form 4720 see instructions). Under penalties of perjury, I eclare that 1 have examined this return, including ccompanying §chedul and statem nts, and to yet of my knowledge and belief, it is true, correct, and c mplete. claratio of pre er (other than officer) is base�on all informatwn of wl7iich preparerras any knowledge. j Please Sign t n re of officer Date Here No -Pamela Anderson CEO type or print name ano Live Paid Preparer's Gate Check if Pe ep lrIn SSN or PTIN (see General Instruction � signature ► D i�Oa i o�� OCT 1 2 employed ployed ► P O 0183686 Pre- signature Firm's name (or Smith, Marion & Co., CPAs use Yours I► 22365 Barton Road, Ste 108 EIN ► 76-0701500 Only ZIP+4 and Grand Terrace, CA 92313 1Phone no. ► (909) 825-6600 BAA MEA01 06L 1 oroa/os Form 990 (2003) Part X I Information Regarding Transfers Associated with Personal Benefit t:ontracts See instructions. a Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? .................. Yes NX No b Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ............ Yes No Note: if 'Yes' to (b), file Form 8870 and Form 4720 see instructions). Under penalties of perjury, I eclare that 1 have examined this return, including ccompanying §chedul and statem nts, and to yet of my knowledge and belief, it is true, correct, and c mplete. claratio of pre er (other than officer) is base�on all informatwn of wl7iich preparerras any knowledge. j Please Sign t n re of officer Date Here No -Pamela Anderson CEO type or print name ano Live Paid Preparer's Gate Check if Pe ep lrIn SSN or PTIN (see General Instruction � signature ► D i�Oa i o�� OCT 1 2 employed ployed ► P O 0183686 Pre- signature Firm's name (or Smith, Marion & Co., CPAs use Yours I► 22365 Barton Road, Ste 108 EIN ► 76-0701500 Only ZIP+4 and Grand Terrace, CA 92313 1Phone no. ► (909) 825-6600 BAA MEA01 06L 1 oroa/os Form 990 (2003) SCHEDULE A (Form 990 or 990-EZ) Department of the Treasury Intemal Revenue Service Organization ExeM3) Under Section 501 � (Except Private Foundation and Section 501{eX 501(f� 501 ft 501(n), or Section 4947(a�(1) Nonexempt Chharitable Trust Supplementary Information — (See separate instructions.) ► MUST be completed by the above organizations and attached to their Form 990 or 990-EZ OMB No. 1545-0047 2003 Name of the organization American Red Cross Riverside Employer Ideffl orlon number County Chapter 195-1644580 Part I Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees rQ- ir,c+ri in+inns I ic+ carh nnc If thprp qrA nnnP PntPr 'Nnne.') (a) Name and address of each employee aid more than $50,000 (b) Title and average hours per week devoted to position (c) Compensation (d) Contributions to employee benefit plans pensations (e) Expense account and other allowances Riverside, Ca Dir. . Response 50+ 53,500. 0. 0. ------------------------- --------------------------- Total number of other employees paid over$50,000................................... 0 Part 11 J Compensation of the Five Highest Paid Independent Contractors for Protessional Services (See instructions. List each one (whether individuals or firms). If there are none, enter 'None.') (a) Name and address of each independent contractor paid more than $50,000 None ---------------------------------------- (b) Type of service I (c) Compensation Total number of others receiving over $50,000 for professional services.......... 0 BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 and Form 990-EZ Schedule A (Form 990 or 990-EZ) 2003 TEEA0401I- 08/28ro3 Schedule A Form 990 or 990-EQ 2003 American Red Cross Riverside 95-1644580 Page 2 par# =IIIStatements About Activities (See instructions.) Yes No 1 During the year, has the organization attempted to influence national, state, or local legislation, including any attempt to influence public opinion on a legislative matter or referendum? If 'Yes,' enter the total expenses paid or incurred in connection with the lobbying activities ..... 0' $ N/A (Must equal amounts on line 38, Part VI -A, or line i of Part VI-B.)................................................... 1 X Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI -A. Other organizations checking 'Yes,' must complete Part VI-B AND attach a statement giving a detailed description of the lobbying activities. 2 During the year, has the organization, either directly or indirectly, engaged in any of the following acts with any substantial contributors, trustees, directors, officers, creators, key employees, or members of their families, or with any taxable organization with which any such person is affiliated as an officer, director, trustee, majority owner, or principal beneficiary? (If the answer to any question is 'Yes,' attach a detailed statement explaining the transactions.) a Sale, exchange, or leasing of property?.......................................................................... 2a X .... b Lending of money or other extension of credit? ............................ .................................... 2b X c Furnishing of goods, services, or facilities?....................................................................... See Form 990, Part V 2c X d Payment of compensation (or payment or reimbursement of expenses if more than $1,000)? ........................... 2d X e Transfer of any part of its income or assets?...................................................................... 2e X 3a Do you make grants for scholarships, fellowships, student loans, etc? (If 'Yes,' attach an explanation of how you determine that recipients qualify to receive payments.) ....................................... 38 X 3b X b Do you have a section 403(b) annuity plan for your employees?..................................................... 4 X 4 Did you maintain any separate account for participating donors where donors have the right to provide advice on the use or distribution of funds?.............................................................. 1 Part IV I Reason for Non -Private Foundation Status (See instructions.) The organization is not a private foundation because it is: (Please check only ONE applicable box.) 5 A church, convention of churches, or association of churches. Section 170(b)(1)(A)(i). 6 A school. Section 170(b)(1)(A)(ii). (Also complete Part V.) 7 A hospital or a cooperative hospital service organization. Section 170(b)(1)(A)(iii). 8 A Federal, state, or local government or governmental unit. Section 170(b)(1)(A)(v). 9 A medical research organization operated in conjunction with a hospital. Section 170(b)(1)(A)(iii). Enter the hospital's name, city, andstate' -------------------------------------------------------- 10 An organization operated for the benefit of a college or university owned or operated by a governmental unit. Section 170(b)(1)(A)(iv). (Also complete the Support Schedule in Part IV -A.) 11 a ® An organization that normally receives a substantial part of its support from a governmental unit or from the general public. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV -A.) 11 b n A community trust. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV -A.) 12 An organization that normally receives: 0) more than 33-IMA of its support from contributions, membership fees, and gross receipts from activities related to its charitable, etc, functions — subject to certain exceptions, and (2) no more than 33-1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Also complete the Support Schedule in Part IV -A.) 13 An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in: (1) lines 5 through 12 above; or (2) section 501(c)(4), (5), or (6), if they meet the test of section 509(a)(2). (See section 509(a)(3).) Provide the following information about the supported organizations. (See instructions.) (a) Name(s) of supported organization(s) (b) Line number I from above 14 I I An organization organized and operated to test for public safety. Section 509(a)(4). (See instructions.) BAA TEEA0402L 01 n 9ro4 Schedule A (Form 990 or Form 990-E2) 2003 Schedule A Form 9% or 9%-E 2003 American Red Cross Riverside 95-1644580 Page 3 Part IV -A Support Schedule (Complete only if you checked a box on line 10, 11, or 12.) Use cash method ofaccounting. Y the worksheef in the instrucfions for co . nvertin from the accrual to the cash method of accountin Note. ou ma use Calendar year (or fiscal year (a) (b) 1 2bcd0 1(g T tal 9 ).................... beg'beginning in 2 15 Gifts, grants, and contributions received. (Do not include unusual rants. See line 28.) .. 992,714. 1,700,482. 1, 317, 431. 855 551. 4,866,178. 16 Membership fees received ..... 17 Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc, purpose ............ 627,773. 736,990. 441,395. . 398,748. 2 204, 906. 18 Gross income from interest. dividends, amounts received from payments on securities ?owns (section 512(a)(5)), rents, rovaities, and unrelated business 7.axabie income (less section 511 faxes) from businesses acquired by the organ za ion after June 30, 1975 .......... -30, 292 . 19,046. 27,336.. 37,751. 53,841. 19 Net income from unrelated business activities not included in line 18 ...... 20 Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf ................. . 21 The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge ...... 22 Other income. Attach a schedule. Do not include gain or (loss) from sale of capital assets. See.. S.tmt..11 12,105. 13,628. 25, 733. 23 Total of lines 15 through 22..... 1,590,195. 2,456,518. 1,798,267. 1,305,678. 7,150, 658. 24 Line 23 minus line 17.......... 962,422. 1,719,528. 1,356,872. 906,930. 4,945,752. 25 Enter 1% of line 23............ 15,902. 24,565. 17, 983. 13,057. 26 Organizations described on lines 10 or 11: a Enter 2% of amount in column (e), line 24............... r 26a 98, 915. b Prepare a list for your records to show the name of and amount contributed by each person (other than a governmental unit or publicly supported organization) whose total gifts for 1999 through 2002 exceeded the amount shown in line 26a. Do not file this list with your return. Enter the total of all these excess amounts............................................................... 0' 26b 26c 4r945r 752. c Total support for section 509(a)(1) test: Enter line 24, column(e)......................................... 01' d Add: Amounts from column (e) for lines: 18 53,841. 19 22 25,733. 26b 26d 79r574. 26e 4 8 6 6 178. e Public support (line 26c minus line 26d total)........................................................... 0, 26f 98.39 % f Public sunnort oercentaae (line 26e (numerator) divided by line 26c (denominator)) ....................... 11 27 Organizations described on line 12: N/A a For amounts included in lines 15, 16, and 17 that were received from a 'disqualified person,' prepare a list for your records to show the name of, and total amounts received in each year from, each 'disqualified person.' Do not file this list with your return. Enter the sum of such amounts for each year: (2002)------------ (2001)------------ (2000) — — — — — — — — — — — — (1999)— — — — — — — — — — — — — bFor any amount included in line 17 that was received from each person (other than 'disqualified persons'), prepare a list for your records to show the name of, and amount received for each year, that was more than the larger of (1) the amount on line 25 for the year or (2) $5,000. (Include in the list organizations described in lines 5 through 11, as well as individuals.) Do not file this list with your return. After computing the difference between the amount received and the larger amount described in (1) or (2), enter the sum of these differences (the excess amounts) for each year: (2002) _____ (2001)----------(2000)-- --------(1999)------------- c Add: Amounts from column (e) for lines: 15 16 17 20 21 27 c d Add: Line 27a total ..... and line 27b total............ 27d e Public support (line 27c total minus line 27d total) ...................................................... 27e f Total support for section 509(a)(2) test: Enter amount from line 23, column (e) ..... Ol 27f g Public support percentage (line 27e (numerator) divided by line 27f (denominator)) ........................ 27 % h Investment income percentage oine 18, column a numerator divided by line 27f denominator .......... ',I 27h % 28 Unusual Grants: For an organization described in line 10, 11, or 12 that received any unusual grants during 1999 through 2002, prepare a list for your records to show, for each year, the name of the contributor, the date and amount of the grant, and a brief description of the nature of the grant Do not file this list with your return. Do not include these grants in line 15. BAA TEEA0403L 08/29/03 Schedule A (Form 990 or 990-EZ) 2003 Schedule A Form 990 or 990-E 2003 American Red Cross Riverside 95-1644580 Page 4 Part V Private School Questionnaire (See instructions.) (To be completed ONLY by schools that checked the box on line 6 in Part M N/A Yes No 29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other governing instrument, or in a resolution of its governing body? ................................................. 29 30 Does the organization include a statement of its racially nondiscriminatory policy toward students in all its brochures, catalogues, and other written communications with the public dealing with student admissions, programs, andscholarships?.............................................................................................. 30 31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no solicitation program, in a way that makes the policy known to all parts of the general community it serves? ............................................. 31 If 'Yes,' please describe; if 'No,' please explain. (If you need more space, attach a separate statement.) --------------------------------------------------------- ----------------------------------------------------------- --------------------------------------------------------- 32 Does the organization maintain the following: a Records indicating the racial composition of the student body, faculty, and administrative staff? ........................ 32a b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory basis?........................................................................................ 32b c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing WIT student admissions, programs, and scholarships?............................................................. 32c 32d d Copies of all material used by the organization or on its behalf to solicit contributions? ........ . ....................... If you answered 'No' to any of the above, please explain. (If you need more space, attach a separate statement.) ---------------------------------------------------------- --------------------------------------------------------- 33 Does the organization discriminate by race in any way with respect to: . a Students' rights or privileges? .................................................... .. ............................ 33a b Admissions policies?........................................................................................... 33b c Employment of faculty or administrative staff?..................................................................... 33c d Scholarships or other financial assistance?....................................................................... 33d e Educational policies?........................................................................................... 33e f Use of facilities?.................................................................................. ........... 33f gAthletic programs?............................................................................................. h Other extracurricular activities?.................................................................................. 33h If you answered 'Yes' to any of the above, please explain. (If you need more space, attach a separate statement.) ------------------------------------------------------- ----------------------------------------------------------- 34a Does the organization receive any financial aid or assistance from a governmental agency? ............................ b Has the organization's right to such aid ever been revoked or suspended? ........................................... 34b If you answered 'Yes' to either 34a or b, please explain using an attached statement. 35 Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05 of Rev Proc 75-50, 1975-2 C.B. 587, covering racial nondiscrimination? If 'No,' attach an explanation ................................................................... 35 BAA TEEA0404L 08/28r03 Schedule A (Form 990 or 95-1644580 Page 5 Schedule A(Form 990 or 9%-E 2003 American Red Cross Riverside Part VI -A I Lobbying Ex enditures by Electing Public Charities (See instructions.) (To be completed ONLY by an eligible organization that filed Form 5768) N/A tf 44— �.�+7.,r, F,ol..nnc +n �n �ffilio+crl nrni in ['hcrlt No.h if vni i rhPrkarl ' a' and 'limitefl rrmtrol' Drovisions aDDIV. Limits on Lobbying Expenditures (The term 'expenditures' means amounts paid or incurred.) Affiliated d group totals To be completed for ALL electing organizations 36 Total lobbying expenditures to influence public opinion (grassroots lobbying) ......... 36 37 37 Total lobbying expenditures to influence a legislative body (direct lobbying) ........... 38 38 Total lobbying expenditures (add lines 36 and 37).................................. 39 39 Other exempt purpose expenditures .............................................. 40 40 Total exempt purpose expenditures (add lines 38 and 39) ........................... 41 Lobbying nontaxable amount. Enter the amount from the following table — If the amount on line 40 is — The lobbying nontaxable amount is — Not over $500,000... ....... 20% of the amount on line 40..... . Over $500,000 but not over $1,000,000.. ........ $100,000 plus 15% of the excess over $500,000 Over $1,000,000 but not over $1,500,000.......... $175,000 plus 10% of the excess over $1,000,000 41 Over $1,500,000 but not over $17,000,000... ...... $225,000 plus 5% of the excess over $1,500,000 Over $17,000,000 ...................... $1,000,000 ...... I .............. . 42 Grassroots nontaxable amount (enter 25% of line 41) .............................. 42 43 43 Subtract line 42 from line 36. Enter -0- if line 42 is more than line 36................. 44 44 Subtract line 41 from line 38. Enter -0- if line 41 is more than line 38................. Caution: If there is an amount on either line 43 or line 44, you must file Form 4720. 4 -Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions for lines 45 through 50.) Lobbying Expenditures During 4 -Year Averaging Period Calendar year (a) (b) (c) (d) (e) (or fiscal year beginning m) 2003 2002 2001 2000 Total 45 Lobbying nontaxable amount .............. 46 Lobbing ceiling amount (150 % of line 45(e)) ..... . 47 Total lobbying expenditures......... . 48 Grassroots non- taxable amount ....... 49 Grassroots ceiling amount (150% of line 48(e)) ...... 50 Grassroots lobbying expenditures......... . CPart VI-B 1 Lobbying Activity by Noneleetinq Public Charities (For reporting only by organizations that dig not complete Part VI -A) (See instructions.) N/A During the year, did the organization attempt to influence national, state or local legislation, including any Yes No Amount attempt to influence public opinion on a legislative matter or referendum, through the use of: aVolunteers.................................................................................... b Paid staff or management (Include compensation in expenses reported on lines c through h.).......... c Media advertisements.......................................................................... d Mailings to members, legislators, or the public .................................................... e Publications, or published or broadcast statements ................................................ f Grants to other organizations for lobbying purposes ................................................ g Direct contact with legislators, their staffs, government officials, or a legislative body .................. h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means .............. i Total lobbying expenditures (add lines c through h.)............................................... If 'Yes' to any of the above, also attach a statement giving a detailed description of the lobbying activities. BAA Schedule A (Form 990 or 990-EZ) 2003 TEEA0405L 08/28/03 Schedule A (Form 990 or 990-E 2003 American Red Cross Riverside 95-1644580 Page 6 Part Vli I Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations (See instructions) 51 Did the reporting organization directly or indirectly engage in any of the following with any other organization described in of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations? a Transfers from the reporting organization to a noncharitable exempt organization of: (i)Cash.................................................................................................. (H)Other assets........................................................................................... b Other transactions: (i)Sales or exchanges of assets with a noncharitable exempt organization ....................................... (ii)Purchases of assets from a noncharitable exempt organization ............................................... (M)Rental of facilities, equipment, or other assets.............................................................. (iv)Reimbursement arrangements............................................................................ (v)Loans or loan guarantees................................................................................ (vi)Performance of services or membership or fundraising solicitations ........................................... c Sharing of facilities, equipment, mailing lists, other assets, or paid employees ................................. d If the answer to any of the above is 'Yes,' complete the following schedule. Column (b) should always show the fair market the nods, other assets, or services given by the reportin or nization. If the organization receivedlessthan fair market other or services received: section 501(c) Yes No 51a I X a Hi X b X b ii X b iii X b iv X b v X b vi) X c X value of value in (a)f Line no. (b) Amount involved W Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements N/ 52a Is the organization directly or indirectly affiliated with, or related to, one or more tax-exempt organizations described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527? ► Yes X❑ No ........................... BAA TEEA0406L 09/05/03 Schedule A (t-orm vw or Yw-CL) Nu3 OMB No. 1545.0047 Schedule B (Fo o► �-EZ, Schedule of Contributors Department of the Treasury Supplementary information for Internal Revenue Service line 1 of Form 990, 990-EZ and 990-PF (see instructions; Name of organization American Red Cross Riverside Countv Chapter Organization type (check one): 2003 Employer ideMHkation number 95-1644580 Filers of: Section: Form 990 or 9%-F_Z X 501(c)( 3 ) (enter number) organization 4947(a)(1) nonexempt charitable trust not treated as a private foundation 527 political organization Form 990-PF 501(c)(3) exempt private foundation 4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation Check. if your organization is covered by the General Rule or a Special Rule. (Note: Only a section 501(c)(7), (8), or (10) organization can check box(es) for both the General Rule and a Special Rule - see instructions.) General Rule - For organizations filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money or property) from any one contributor. (Complete Parts I and II.) Special Rules - ®For a section 501(c)(3) organization filing Form 990, or Form 990-EZ, that met the 33-1/3% support test of the regulations under sections 509(a)(1)/170(b)(1)(A)(vi) and received from any one contributor, during the year, a contribution of the greater of $5,000 or 2% of the amount on line 1 of these forms. (Complete Parts I and II.) For a section 501(c)(7), (8), or (10) organization filing Form 990, or Form 990-EZ, that received from any one contributor, during the year, aggregate contributions or bequests of more than $1,000 for use exclusively for religious, charitable, scientific, literary, or educational purposes, or the prevention of cruelty to children or animals. (Complete Parts I, II, and III.) F] For a section 501(c)(7), (8), or (10) organization filing Form 990, or Form 990-EZ, that received from any one contributor, during the year, some contributions for use exclusively for religious, charitable, etc, purposes, but these contributions did not aggregate to more than $1,000. (If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc, purpose. Do not complete any of the Parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc, contributions of $5,000 or more during the year.) .................................... No. $ Caution: Organizations that are not covered by the General Rule and/or the Special Rules do not file Schedule 8 (Form 990, 990-EZ, or 990-PF) but they must check the box in the heading of their Form 990, Form 990-EZ, or on line 1 of their Form 990-PF to certify that they do not meet the filing requirements of Schedule 8 (Form 990, 990-EZ, or 990-PF). BAA For Paperwork Reduction Act Notice, see the instructions for Form 990 and Form 990-EZ. Schedule B (Form 990, 990-EZ, or 990-PF) (2003) TEEA0701 L 12/10/03 Schedule B (Form 990, 990-EZ, 990-PF) (200: Name of organization Bmor;ran Red Cross Riverside Part i Contributors (See Specific Instructions.) ige 1 to 1 of Part 1 Employer identlicall, 95-1644580 number (a) (b) (c) (d) Number Name, address, and ZIP + 4 Aggregate contributions Type of contribution 1 Morongo Band of Mission Indian _ _ --—------------- Person X Payroll $ 1,000,000. Noncash ------------------ (Complete Part 11 if there San Bernardino, C_:A.— 92404 _ _ _ _ _ _ — — — — — — _ — — — _ is a noncash contribution.) (b) (c) (d) Number Name, address, and ZIP + 4 Aggregate contributions Type of contribution Person Payroll _ Noncash _ — — — — — — (Complete Part 11 if there --------------------------------------- is a noncash contribution.) (a) (b) (c) (d) Number Name, address, and ZIP + 4 Aggregate contributions Type of contribution Person Payroll $ Noncash _ — (Complete Part II if there ------------------------------------- is a noncash contribution.) (a) (b) (c) (d) Number Name, address, and ZIP + 4 Aggregate Type of contribution contributions Person ----------------------------------- Payroll $ _ _ _ _ Noncash (Complete Part II if there ------------------------------------- is a noncash contribution.) (a) (b) (c) (d) Number Name, address, and ZIP + 4 Aggregate Type of contribution contributions Person -------------------------- Payroll $ Noncash ------------ (Complete Part II if there ------------------------------------- is a noncash contribution.) (a) (b) (c) (d) Number Name, address, and ZIP + 4 Aggregate Type of contribution contributions Person ------------------------------------- Payroll Noncash (Complete Part II if there -------------------------------------- is a noncash contribution.) BAA TEEA0702L 08/13/03 Ot;11vUU1v v y v,,,, . I i ����� Schedule B (Form 990, 990-EZ, or 990-PF) (2( Name of organization A,nor; r-an RP6 Cross Riverside FP—a—rt--11--1 Noncash Property (See Specific Instructions.) to 1 of Part II Employer idenriTicailon number 95-1644580 (a) No. from Part 1 (b) Description of noncash property given (c) FMV (or estimate) (see instructions) (d) Date received N/A ---------------- ------------------------------------------- ----- - - - - -- No. from Part I Description of noncash property given FMV (or estimate) (see instructions) Date received .—---- --- --------------------- ___------__------------------------------- $.-------------------- (a) NNo. from Part I (b) Description of noncash property given c FMV (or estimate (see instructions Date received -------------------------------------------- --—————————————————————————————————————— ---------------------------------------- $------------------ -- (a) No. from Part I (b) Description of noncash property given (c) FMV (or estimate) (see instructions) (d) Date received ---------------------------------------- ------------------------------------------ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ---------------------------------------- $ -------------------- (a) No. from Part I (b) Description of noncash property given (c) FMV (or estimate) (see instructions) (d) Date received ---------------------------------------- ------------------------------------------ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ---------------------------------------- $ -------------------- (a) No. from Part I (b) Description of noncash property given (c) FMV (or estimate) (see instructions) (d) Date received ---------------------------------------- ------------------------------------------ ---------------------------------------- ------------------------------------------------------------ BAA Schedule B Q- orm um, vw-l:4 or vw-rr) tcuus) TEEA0703L 08/13/03 Schedule B Eorm 990, 990-EZ, or 990-PF 2003 Page 1 to 1 of Part III Name of organization Employer idenUcallon number American Red Cross Riverside 195-1644580 Part III Exc/usive/yreligious, charitable, etc, individual contributions to section 501(c)(7), (8), or (10) organizations aggregating more than $1,000 for the year (Complete cols (a) through (e) and the following line entry.) For organizations completing Part III, enter total of exclusively religious, charitable, etc, +.-ik..+i--, M t1 nnn ^r lam& fnr +ha vcar (Fn+ar Chic infnrmn inn nn(tP — SPP inStl9JCtinns.) ............ s N/A No. from Part I Purpose of gift Use of gift Description of how gift is held _ N/A ---------------------- -------------------- -------------------- I - - - - - - - - - - - - - - - - - - - - - i --------------------- Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee ---------------------------------------------------------------- No. from Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held _------------------- ------------------- -------------------- -------------------- --------------------- --------------------- (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee ---------------------------------- ------------------------------------------------------------------ ___-------------------------------- --------------------------- --------------------------- (a) No. from Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held ------------------- ---------------------------------------------------------------- ------------------- -------------------- -------------------- --------------------- --------------------- (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee ---------------------------------- ---------------------------------- ---------------------------------- --------------------------- --------------------------- --------------------------- (a) No. from Part I (b) Purpose of gift (c) Use of gift (d) Description of how gift is held ------------------- ---------------------------------------------------------------- ------------------- -------------------- -------------------- --------------------- --------------------- (e) Transfer of gift Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee ---------------------------------- ---------------------------------- --------------------------- - ------------------------------------------------------------------------------------------ BAA Schedule B (Form M, M-F-Z, or vm-rt) (zws) TEEA0704L 08/13/03 2003 - Federal Statements Page 1 American Red Cross Riverside Client 1394 County Chapter 95-1644580 10/ 12/04 08:09AM Statement 1 Form 990, Part 1, Line 8 Net Gain (Loss) from Noninventory Sales Publicly Traded Securities Gross Sales Price: 63,970. Cost or Other Basis: 27,297. Total Gain (Loss) Publicly Traded Securities 36,673. Total Net Gain (Loss) From Noninventory Sales36,673. Statement 2 Form 990, Part 1, Line 9 Net Income (Loss) from Special Events Less Less Net Gross Contri- Gross Direct Income Special Events Receir)ts butions Revenue Expenses (Loss) Taste of Italia 30,145. 0. 30,145. 16,408. 13,737. Vehicle Donations 21,109. 0. 21,109. 4,106. 17,003. Play Day 12,310. 0. 1.2,310. 1,837. 10,473. Other events 3,941. 0. 3,941. Total 67,505. $ 0. $ 67,505. .0. 22,351. 3,941. $ 45,154. Statement 3 Forrn 990, Part I, Line 16 Payments to Affiliates Name and Address Pur-oose of Payment Amount National Red Cross Assessment Annual Assessment $ 237,056. Total $ 237,056. Statement 4 Form 990, Part I, Line 20 Other Changes in Net Assets or Fund Balances Unrealizedloss .................................................................. ............ $ — -5 263 . Total 5 . 2003 Federal Statements Page 2 American Red Cross Riverside Client 1394 County Chapter 95-1644580 1 p112/04 08:09AM Statement 5 Form 990, Part III Organization's Primary Exempt Purpose To provide Disaster Services. To help people prevent, prepare for and respond to emergencies. Statement 6 Form 990, Part III, Line a Statement of Program Service Accomplishments Program Grants and Service Description Allocations Expenses Disaster: The ARC is mandated by Congress to provide relief to victims of disasters: food, clothing, shelter, medical aid, recovery counseling, referrals, and damage assessments. The Riverside Co Chapter respponded to 314 local disasters and provided relief to 1,094 people. Emergency Services The ARC is the primary agency mandated by congress to provide emergency communication, financial aid and other servicesto military personnel and their families. We provided emergency services to 970 military men women, & families. In addition, the Chapter assisted 19 people in communicating and finding loved ones overseas. Health, Safety & Community Services: Family, Home, and Community Safety are offered to the public and businesses. Certification and training are offered in CPR, first aid, automatic external defibrillators, babysitting, California Child Care, and water safety instruction. The chapter participates in a number of health and safety fairs and offers blood pressure screening and lifeline information to the public. CPR/ First aid Certification: 14,834 people California child Care Certification: 218 people Workplace training: 1,929 people Water Safety Program Cetification: 4,546 people Babysitting training: 62 people Statement 7 Form 990, Part IV, Line 57 Land, Buildings, and Equipment 606, 366. 79,884. 685,042. 58,076. ENEWESM .. Accum. Book Cateaory Basis Deprec. Value Automobiles / Transportation Equipment $ 173,048. $ 70,718. $ 102,330. Furniture and Fixtures 102,635. 47,816. 54,819. Machinery and Equipment 120,837. 78,672. 42,165. 12003 Client 1394 10/12/04 Statement 7 (continued) Form 990, Part IV, Line 57 Land, Buildings, and Equipment Federal Statements American Red Cross Riverside County Chapter Page 3 95-1644580 08:09AM Accum. Book Category Basis Deprec. Value Improvements $ 269 461. $ 117 941. $ 151 520. Total 665,981. 5 315,147. 350,834. Statement 8 Form 990, Part IV, Line 65 Other Liabilities Inter Red Cross Payable.................................................................... $ 48,082. Total $ Statement 9 Form 990, Part V List of Officers, Directors, Trustees, and Key Employees Title and Contri- Expense Average Hours Compen- bution to Account/ _ Name and Address Per Week Devoted sation EBP & DC Other Scott Kiner Vice Chairman $ 0. $ 0. $ 0. As required Riverside, CA 92507 Stu Bailey Secretary 0. 0. 0. As required La Quinta, CA 92253 Creg Datig Director 0. 0. 0. 2+ Riverside, CA 92503 John Higginbotham HR Chair 0. 0. 0. As required Riverside, CA 92501 Anne Hutton Director 0. 0. 0. As required Banning, CA 92220 Barry Keyes Director 0. 0. 0. As required Palm Springs, CA 92260 Karen S. Hargrove Director 0. 0. 0. As required Riverside, CA 92507 2003 Federal Statements Page 4 American Red Cross Riverside Client 1394 County Chapter 95-1644580 10/12/04 08:09AM Statement 9 (continued) Form 990, Part V List of Officers, Directors, Trustees, and Key Employees Title and Contri- Expense Average Hours Compen- bution to Account/ Name and Address _ Per Week Devoted sation EBP & DC Other Kathleen DeRosa Director $ 0. $ 0. $ 0. As required Cathedral City, CA 92234 Tim Evans Director 0. 0. 0. As required Riverisde, CA 92501 Julie Rosser Director 0. 0. 0. As required Indian Wells, CA 92270 Shalini D. Lockard Director 0. 0. 0. As required Riverside, CA 92501 Michael J. Marlatt Director 0. 0. 0. As required Riverside, CA 92505 Wayne Simmons Director 0. 0. 0. As required Palm Springs, CA 92260 Brenda Lorenzi Chairman 0. 0. 0. 5+ Riverside, CA 92506 James McMahon Director 0. 0. 0. As required Temecula, CA 92591 Leo Giroir Director 0. 0. 0. As required Riverside, CA 92506 Diane Graff Treasurer 0. 0. 0. 5+ Riverside, CA 92506 Brian Loew Vice Chairman 0. 0. 0. 2+ Riverside, CA 92509-6858 Horace C. Stevens Director 0. 0. 0. As required Riverside, CA 92503 2003 - Federal Statements__ Page 5 American Red Cross Riverside Client 1394 County Chapter 95-1644580 10/ 12/04 08:09AM Statement 9 (continued) Form 990, Part V List of Officers, Directors, Trustees, and Key Employees Title and Contri- Expense Average Hours Compen- bution to Account/ Name and Address Per Week Devoted sation EBP & DC Other Pamela Anderson CEO $ 82,500. $ 13,583. $ 0. 50+ Riverside, CA 92507 Total $ 82,500. 13,583. $ 0. Statement 10 Form 990, Part VIII Relationship of Activities to the Accomplishment of Exempt Purposes Line # Explanation of Activities 93a93b Revenues from classes and sales of materials to promote the public's awareness of safety and disaster preparedness, which is part of the organizations exempt purpose. 103b Misc. income related to carrying out exempt function 103c Royalties received from carrying out the organization's exempt function Statement 11 Schedule A, Part IV -A, Line 22 Other Income Description (a) 2002 (b) 2001 (c) 2000 (d) 1999 (e) Total Other income $ 0. Total $ 0. $ 0. $ 12,105. 12,105. $ 13,628. $ 13r628. $ 25,733. 25,733. 0. Dab: Duty 24, 2001 Arrwnican National Red Goss and Ws Consttarent Ctrs and Branches % NaNy Payne 8111 Gabahouse Road Falls C#urch, VA 22042-1203 Daperbnent of the Treasury P. 0. Sox 200 C1r , ON 49M Piraon to Contact: I gttd MOM 31-aM3 Cut WWW Service Rapresensbadve Tot! Frow Telephony Number. oM.aL 2wsae p^ ear 5774CM6M Fax Numbdr: $13-203.3750 Federal ld 1111, Number. 53-01f18il Dswr Sir or Madarn: We hose raarved your nmquag for Mgmallop of your orpanizatlon's tau amolpt . Our records ku llca a tot the American Nallortel Red Cross Is eccsmpl from federal hmo ne trot under section 501(c)(3) of the kAwnd Revenue Code of 19W and is dnrs0led as a pubildy sypporfnrd ornanizaMs. and not a pdvale fbunftftn, baoouaa tt is It m in sections 509(a)(1) and 170(b)(1)(axvQ of the Code. Donors may deduct contributions to It as provided in section 170 of the Code. This organic "I was ►ecogntasd as mompt in December 1838. Even though to American National Red Goss woes issued an individual ruirnp, this r dhg covers its chap, branches, and auxillw es. The law requires you to make your organbwtlon's annual rerun avaf able for public kopedbn without charge for three years after the due date of the return. You can charge only a neasonable flee fbr reproduction and aural postage costs for tine copied rrfstrn'ais. The Law does not require You to provide copies of public inspeclion documents areal one wki* avallabie. such as by posting them on the interne! (World Wide Web)_ You may be hdW a for a . penalty of $20 a day for each day you do not matte these docu I available fbr public hspecdon (up to a m axirnum of 210,01M in the case of an annual return). If you how ww qwas4wwj-pkwAw4;d us. number- .djbk. __ ....... let6er. John E. Ricketb, Diraabor, TEAGE Customer ACCOvrt Services *c TOTAL PAM.01 sac ATTACHMENT 7 July 1, 2003 ITEM TITLE: Consideration of an Ordinance Amending La Quinta City Charter and Municipal Code, Chapter 2.04, City Council (Compensation and Reimbursement) RECOMMENDATION: AGENDA CATEGORY: BUSINESS SESSION: CONSENT CALENDAR: STUDY SESSION: PUBLIC HEARING: Approve an ordinance amending Chapter 2.04, City Council, of the La Quinta City Charter and Municipal Code to increase the monthly compensation of the Mayor and City Council by $150.00. FISCAL IMPLICATIONS: This will increase the Mayors and City Council's monthly compensation by $150.00. The action will result in a cost of $10,900.00 for Fiscal Year 2003/04 of which $9,000 is salaries and $1,900 is fringe benefits. CITY CHARTER IMPLICATIONS: The subject of City Council compensation is considered a "municipal affair" over which the City Council has authority. While there are certain regulations in the Government Code relating to city council compensation, they are inapplicable to charter cities since the issue is a "municipal affair." BACKGROUND AND OVERVIEW: Pursuant to Section 2.04.050 of the Municipal Code, the Mayor and the City Council will receive an increase in monthly compensation of One Hundred Fifty Dollars ($150.00). Adoption of the proposed Ordinance would increase the monthly compensation to a total of $650 for the City Council and $1, 350 for the Mayor. Attached for your information (Attachment 1) is a redline copy of Chapter 2.04, City Council, of the La Quinta City Charter and Municipal Code. w99 FINDINGS AND ALTERNATIVES: The alternatives available to the City Council include: 1. Approve an ordinance amending Chapter 2.04, City Council, of the La Quinta City Charter and Municipal Code to increase the monthly compensation of the Mayor and City Council by S 150.00; or 2. Do not approve an ordinance amending Chapter 2.04, City Council, of the La Quinta Charter and Municipal Code to increase the monthly compensation of the Mayor and City Council by $150.00; or 3. Provide staff with alternative direction. Respectfully submitted, n Ruiz, a sonn isk Managed Approved for submission by: Thomas P. Genovese, City Manager Attachments: 1. Redline copy of Chapter 2.04, City Council, La Quinta City Charter and Municipal Code 2 RED -LINED COPY OF CHAPTER 2.04.50 LA QUINTA CITY CHARTER AND MUNICIPAL CODE 2.04.060 Compensation and reimbursement. Compensation shall be paid to each member of the city council in the amount of htmdf#-e—ed six hundred fifty dollars per month. The mayor shall receive additional compensation in the amount of seven hundred dollars per month. The compensation prescribed herein is and shall be exclusive of any amounts payable to each member of the council as reimbursement for actual and necessary expenses incurred by him or her in the performance of official duties for the city. In recognition that on a daily basis members of the council are incurring expenses for automobile use, phone use and other costs in performing these official functions, an amount equal to three hundred fifty dollars per month shall be deemed equivalent to the actual and necessary use reimbursement for the mayor and the council members representing regular expenses incurred in the Coach ella Valley. Further, in the event a council member or the mayor wishes to utilize a personal mobile phone rather than a city -issued mobile phone, an additional reimbursement amount of twenty-five dollars shall be added to the monthly reimbursement amounts set forth herein. In the event that official duties require travel outside the Coachella Valley or overnight, said costs, shall be reimburse according to the city's adopted policy for such expenditures. The reimbursement amounts herein shall be effective from July 1, 1999. (Ord. 335 § 21 2000: Ord. 322 § 2, 1998: Ord. 231 § 1, 1993: Ord. 100 § 1, 1986: Ord. 83 § 1, 1985: Ord. 36 § 1, 1983: Ord.. 11 § 1, 1982: Ord. 2 § 1 (part), 1982) K CALIFORNIA STATE UNIVERSITY SAN BERNARDINO palm Desert Campus January 28, 2005 ATTACHMENT 8 V 37-500 Cook Street, Patin D1k CA 9221 (760) 341-2883 • (909) —220( Donald Adolph Mayor City of La Quinta P.O. Box 1504 La Quinta, CA 92253 LETTER OF INTENT FOR CAPITAL SUPPORT GRANT The Coachella Valley is home to the Palm Desert Campus of California State University, San Bernardino. Since its opening in 1986 in temporary buildings on the College of the Desert Campus, approximately 1,800 students have completed degree programs. Current enrollment on the new permanent site for the campus on Cook Street in Palm Desert is approaching 1,000 students. Of the campus graduates, approximately 319 live in La Quinta and 83 students from La Quinta are currently enrolled. The average age of our students is 34 and approximately 80% are women. Most would not leave the Valley to pursue a college education. The Palm Desert Campus provides undergraduate and graduate programs. for Valley needs. One Valley need the campus is beginning to address is nursing education. The University began offering- an "R.N. to B.S.N." program in September, 2004, supported by the three local hospitals. Due to limited space, this program is initially limited to 20 students. The University recognizes that this program Will notadd to the Valley's total number of R.N.'s, however, the program will increase the professionalism of its students, expand their skills, and help retain them in the Valley. The University could expand its programming if it had more physical space. The University has proposed a 23,000 square foot new building on campus to house faculty and staff and classrooms and laboratories for nursing and health science programs, including the University's highly regarded program in autism. The estimated construction cost is $11.2 million. The University is seeking a $1,000,000 grant from the City of La Quinta toward the construction of this building. With the construction of the proposed health sciences building, the University would be able to consolidate its current programs in nursing and autism and expand its programming to include a Master's degree in nursing education and offer, with cooperation of the College of the Desert, a four-year B.S.N. program on campus. Such a program would recruit students who have the objective of obtaining a B.S. degree and who are currently leaving the Valley rather than enrolling in the community college. I have attached a draft donation agreement to show how this could be done. Personally, I would very much like to see the La Quinta name on the campus for having helped build the desert's own University. Fred E. Jandt, Ph.D. Dean ATTACHMENT 9 June 20, 2005 Staff Outline for 2005/2006 Preliminary Budget City Manager - 5 minutes • Summary of Financial Condition • Summary of Preliminary Budget • Summary of Revenues 1. Expenditures 2. Review Items Listed on Transmittal Letter Finance Director - 15 minutes • A-2 - Review of budget process • A-5 - Review of budget format • B-1 - Present Organizational Chart • B-7 - Review of community profile which compares changes in the categories listed. • B-3 - Present General Fund Revenue Pie Chart which shows percentages. Mention that Pages D-1 through D-5 graph major revenue items and we are prepared to go over them if requested. • B-4 - Present General Fund Operating Expenditures Pie Chart - not net of reimbursement. This indicates in what areas the City is directing its efforts. • B-5 - Present City, RDA, Financing Authority expenditures by component - this is how each dollar of total expenditures is broken down. • C-1 - Review of the Budget Summary by Fund which brings together the financial activities of all the City, RDA and Financing Authority Funds. • C-5 - Review of reimbursements to the General fund from other funds - other funds pay for personnel and operating expenditures that are recorded in the General Fund. • Section E - Explanation of Department by Department overviews of City operations • E-8 & E-9 - Explanation of format of the two budget documents which are tied together by the schedule of expenditures schedules. As an example, pages E-8 and E-9 are contained in each budget document. • H-1 & H-Z - Review of the City capital improvements approved by the Council in the Five Year Capital Improvement Plan. 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