CITY OF NORMAN, OKLAHOMA FINANCE COMMITTEE AGENDA

MUNICIPAL BUILDING CONFERENCE ROOM 201 WEST GRAY

THURSDAY, FEBRUARY 20, 2020

4:00 P.M.

1. DISCUSSION AND REVIEW OF OUTSIDE AGENCY REPORTS AND/OR REQUESTS FROM THE FOLLOWING:

• Social and Voluntary Services Commission • Veterans Day Parade Committee • Center for Children and Families • Firehouse Art Center • Cleveland County Historic Museum • Sooner Theatre • Aging Services – Kiwanis Kruiser • Performing Arts Studio • Norman Economic Development Coalition

2. SUBMISSION OF THE REVENUE/EXPENDITURE REPORTS.

3. SUBMISSION OF THE REPORT ON OPEN POSITIONS.

4. MISCELLANEOUS COMMENTS.

It is the policy of the City of Norman that no person or groups of persons shall on the grounds of race, color, religion, ancestry, national origin, age, place of birth, sex, sexual orientation, gender identity or expression, familial status, marital status, including marriage to a person of the same sex, disability, retaliation, or genetic information, be excluded from participation in, be denied the benefits of, or otherwise subjected to discrimination in employment activities or in all programs, services, or activities administered by the City, its recipients, sub-recipients, and contractors. In the event of any comments, complaints, modifications, accommodations, alternative formats, and auxiliary aids and services regarding accessibility or inclusion, please contact the ADA Technician at 405-366-5424, Relay Service: 711. To better serve you, five (5) business days’ advance notice is preferred. ITEM 1

SOCIAL AND VOLUNTARY SERVICES COMMISSION

To: City of Norman Finance Committee

From: Lisa D. Krieg, CDBG/Grants Manager; Staff Support for SVSC Commission

Date: January 30, 2020

The Social and Voluntary Services Commission (SVSC) was founded in 1973 as an advisory body to the Norman City Council regarding the evaluation of social services. The SVSC Commission consists of nine members each serving a three year term. The current members are: , Kristal Hamm, Victoria Harrison, Josh Hinkle, Kurt Lee, Nancee Morris, Loida Salmond, Angela Steinle, and Ann Way. One position is vacant. The chair position will not be filled until the meeting in February.

Within the Fiscal Year 2019-2020 City of Norman budget funding for social service agencies in the amount of $175,000 was provided. A formal application process was held in which qualified interested agencies were required to submit an application that included information regarding the overall mission of the agency, specific project for which funding was being requested, financial information including budget summary and projected budget, copy of most recent audit, their 990 return for 2018, and a copy of IRS tax exempt status letter. The application also required a list of the current board members and staff members of the agency.

On July 29, 2019, the Social and Voluntary Services Commission reviewed the thirty-one applications for funding that were submitted. The submitted applications totaled $246,107 in requests for funding. With the 2019 application cycle, the Commission reduced the allowable request to $10,000. Previously there was not a cap on the amount that an agency could request. While the Commission understands that agencies have financial needs that are above this threshold, the cap was enacted to be able to assist more agencies. At this meeting the Commission determined that four of the applications did not meet the established criteria in their applications to be considered for funding. During the review of each application, Commissioners discussed any questions or clarifications that were needed from the applicant. Staff obtained this information from the agencies and forwarded the responses to the Commissioners.

The applications that were rejected each received an opportunity to meet with a Commissioner and the staff to discuss the application. Three individual agency meetings were held. One agency did not respond to the offer.

After the July 29th meeting and prior to the August 12th meeting, each Commission member evaluated each of the applications and determined an appropriate funding level within the allowable total of $175,000. These results were provided to staff and compiled into a spreadsheet. At the August 12th meeting the Commission reviewed the compilation of budgets and discussed the criteria that the Commission members applied to each funding proposal. The Commission evaluated multiple subjects including but not limited to: possibilities of duplications of efforts, past performance of the agency and potential for other funding sources. Attached is a detail of the funding and the purpose.

Social and Voluntary Services Commission Request to Finance Committee for FYE21 Funding

Agency project funding is administered on a reimbursement basis. Payments are made as invoices with appropriate documentation of project execution and receipts are received. Each of the funded agencies are visited a minimum of once during the fiscal year by Commission members. The members will visit each workplace and meet with agency staff. They inquire about future trends, what special challenges are ahead for the organization and how partnerships with others doing work in this field can be established. They evaluate and form an overall impression of the organization as well as determine contract compliance.

The Social and Voluntary Services Commission respectfully requests the consideration of a minimum of $175,000 of funding to be included within the City of Norman FYE21 Budget. If you have any questions regarding the Social and Voluntary Services Commission please do not hesitate to contact me.

Sincerely,

Lisa D. Krieg CDBG/Grants Manager

Agency Purpose 2019 Request Funding Aging Services Meal Utility Assistance $ 2,000.00 $ 1,500.00 Aging Services Special Assistance Program $ 4,000.00 $ 4,000.00 Among Friends Health & Wellness Program $ 10,000.00 $ 5,500.00 Assistance League Shoe Vouchers for 250 children $ 5,000.00 $ 5,000.00 Bethesda Treatment/Therapist services $ 10,000.00 $ 10,000.00 Big Brothers Big Sisters Mentoring Services $ 9,792.00 $ 7,344.00 Bridges Security System $ 9,000.00 $ 9,000.00 CASP Be Smart Tutoring & Homework Club $ 10,000.00 $ 8,500.00 Catholic Charities Assistance $ 10,000.00 $ 10,000.00 Center for Children & Families Inc, CCFI Bringing Up Babies $ 10,000.00 $ 10,000.00 Citizens Advisory Board Bed Project $ 10,000.00 $ 6,000.00 COCAA Eyeglasses/Dental Services $ 2,750.00 $ 2,500.00 Community Services Building, Inc. CSBI Roof Replacement $ 10,000.00 $ 10,000.00 Food & Shelter Support the Village $ 10,000.00 $ 5,000.00 Full Circle Scholarship funding $ 10,000.00 $ 6,000.00 Heartline 2-1-1 Community Resource Line $ 4,000.00 $ 4,000.00 Infant Crises Services Outreach- Food, formula, diapers $ 2,500.00 $ 2,500.00 Mary Abbott Furniture/Technology $ 10,000.00 $ 6,000.00 Meals on Wheels cover 3,216 meals $ 10,000.00 $ 10,000.00 Norman Affordable Housing Corporation Mattresses/Welcome Basket $ 10,000.00 $ 7,500.00 Project Outreach Project Outreach $ 6,200.00 $ 5,000.00 mattresses/linens/kitchen Salvation Army supplies/outreach/assistant salary $ 10,000.00 $ 10,000.00 South Central CASA Gas Cards $ 7,500.00 $ 4,500.00 Thunderbird Clubhouse Food $ 5,000.00 $ 5,000.00 Transition Rent/Utilities/Internet $ 9,920.00 $ 4,000.00 Virtue Center Alternative to Suspension Program $ 10,000.00 $ 9,156.00 Women's Resource Center French Drain/Shower/groceries $ 10,000.00 $ 7,000.00 $ 217,662.00 $ 175,000.00 ITEM 1

VETERAN'S DAY CELEBRATION NOITMAN ITBTIIITANS COMilIITTIIII P.O. ttOx:|7o N0BDIAN, 0K 7:1070

January 22,2020

Kim Coffinan Budget Manager City of Norman 201 W. Gray Bldg. C Norman, OK 73069

RE: City of Norman Veterans Day Parade Committee

We are requesting up to $450 to cover insurance for the City of Norman Veterans Day Parade/Static Event to be held at Reaves Park at a date yet to be determined near November It,2020.

We appreciate the support you have provided to us these last few years in providing insurance and hope that the City will be able to do this again for 2020.

We currently have $3,006.27 in an account through the Norman Park Foundation. All funds were received as donations. For 2019, our expenses were approximately $$998.46 which included $200 for band participation, $500.00 for pilot gift cards/gas for airplane flyovers, $198.46 for framed certificates for speakers, and $100.00 for refreshments. Veterans continue to seek monetary donations each year to help defray the cost of the expenses. We have also received in-kind donations from various restaurants to cover some refreshments and from printing services to cover the cost ofposters.

Thanking you in advance for your consideration ofour request

Chairman Norman Veterans Committee rogclj@ 329-4395 2513 Woodsong Dr Norman, OK 73071 ITEM 1

CENTER FOR CHILDREN AND FAMILIES

Center for Children & Families, Inc. Norman, Oklahoma

REPORT ON AUDIT OF FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION

For the Year Ended December 31, 2018

SAUNDERS & ASSOCIATES, PLLC Certified Public Accountants 630 East 17th Street P. O. Box 1406 Ada, Oklahoma 74820 (580) 332-8548 FAX: (580) 332-2272 Website: www.saunderscpas.com

CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

TABLE OF CONTENTS

December 31, 2018

Page

Independent Auditor’s Report ...... 1

FINANCIAL STATEMENTS:

Statement of Financial Position ...... 3

Statement of Activities ...... 4

Statement of Functional Expenses ...... 5

Statement of Cash Flows ...... 8

Notes to Financial Statements ...... 9

Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance And Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards ...... 19

SUPPLEMENTAL INFORMATION:

Schedule of Expenditures of State and Federal Awards ...... 21

Status of Prior Audit Findings ...... 22

Schedule of Findings and Responses ...... 23

i Saunders & Associates, PLLC Certified Public Accountants

630 East 17th Street * P. O. Box 1406 * Ada, Oklahoma 74820 * (580) 332-8548 * FAX: (580) 332-2272 Website: www.saunderscpas.com

INDEPENDENT AUDITOR’S REPORT

To the Board of Directors Center for Children & Families, Inc.

We have audited the accompanying financial statements of Center for Children & Families, Inc. (a nonprofit organization), which comprise the statement of financial position as of December 31, 2018, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Governmental Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Center for Children & Families, Inc.’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Center for Children & Families, Inc.’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Center for Children & Families, Inc. as of December 31, 2018, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

1 Page 2

Report on Summarized Comparative Information

We have previously audited the Center for Children & Families, Inc.’s December 31, 2017 financial statements and our report dated April 23, 2018, expressed an unmodified opinion on those audited financial statements. In our opinion, the summarized comparative information presented herein as of and for the year ended December 31, 2017, is consistent, in all material respects, with the audited financial statements from which it has been derived.

Other Matters

Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying supplemental information, as listed in the preceding table of contents, is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.

Other Reporting Required By Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated April 22, 2019 on our consideration of Center for Children & Families, Inc.’s internal control over financial reporting and on our tests of compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Center for Children & Families, Inc.’s internal control over financial reporting and compliance.

SAUNDERS & ASSOCIATES, PLLC Certified Public Accountants Ada, Oklahoma

April 22, 2019

2

FINANCIAL INFORMATION

CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

STATEMENT OF FINANCIAL POSITION

December 31, 2018 (With Comparative Totals for 2017)

Without Donor With Donor 2018 2017 Restrictions Restrictions Total Total ASSETS Current Assets: Cash and Cash Equivalents $ 346,132 $ 24,567 $ 370,699 $ 423,015 Unconditional Promises to Give: United Way Services Funding for 18-19 0 74,000 74,000 69,500 Pledges Receivable, net 376,154 0 376,154 534,620 Accounts Receivable 89,964 0 89,964 86,454 Inventory 3,217 0 3,217 3,036 Prepaid Expenses 9,184 0 9,184 7,145 Security Deposits 1,651 0 1,651 2,170 Total Current Assets 826,302 98,567 924,869 1,125,940

Noncurrent Assets: Investments 55,209 178,163 233,372 197,227 Pledges Receivable 0 470,887 470,887 740,078 Property & Equipment 3,319,852 0 3,319,852 3,319,852 Less: Accumulated Depreciation (325,494) 0 (325,494) (249,856) Total Noncurrent Assets 3,049,567 649,050 3,698,617 4,007,301

TOTAL ASSETS $ 3,875,869 $ 747,617 $ 4,623,486 $ 5,133,241

LIABILITIES AND NET ASSETS Current Liabilities: Accounts Payable $ 6,080 $ 0 $ 6,080 $ 3,280 Accrued Expenses 527 0 527 0 Long-Term Debt - Current Portion 0 0 0 483,362 Total Current Liabilities 6,607 0 6,607 486,642

Noncurrent Liabilities: Long-Term Debt 246,693 0 246,693 0 Liability for Compensated Absences 36,264 0 36,264 36,542 Total Noncurrent Liabilities 282,957 0 282,957 36,542 Total Liabilities 289,564 0 289,564 523,184

Net Assets: Without Donor Restrictions 3,586,305 0 3,586,305 4,298,926 With Donor Restrictions 0 747,617 747,617 311,131 Total Net Assets 3,586,305 747,617 4,333,922 4,610,057

TOTAL LIABILITIES AND NET ASSETS $ 3,875,869 $ 747,617 $ 4,623,486 $ 5,133,241

* The accompanying notes are an integral part of the financial statements.

3 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

STATEMENT OF ACTIVITIES

For the Year Ended December 31, 2018 (With Comparative Totals for 2017)

Without Donor With Donor 2018 2017 Restrictions Restrictions Total Total REVENUE AND SUPPORT Grants and Contracts $ 29,253 $ 725,920 $ 755,173 $ 840,566 Contributions: United Way Services 2,089 148,000 150,089 139,000 Bringing Up Babies 0 3,225 3,225 5,782 Divorce Services 0 15,000 15,000 0 Parenting Assistance 0 2,000 2,000 6,760 Counseling Services 0 70,000 70,000 25,000 Trauma Training 0 16,300 16,300 10,000 Boys & Girls Club of Norman 0 68,819 68,819 127,714 Other 370,336 0 370,336 355,142 Program and Class Fees 400 165,455 165,855 165,783 Other Revenue 5,687 7,920 13,607 31,691 In-Kind 3,052 80,047 83,099 206,522 Net Assets Released From Restriction: Satisfaction of Time Restrictions - United Way 143,500 (143,500) 0 0 Satisfaction of Purpose Restrictions - Capital Acq. 15,906 (15,906) 0 0 Satisfaction of Program Restrictions 1,469,667 (1,469,667) 0 0

Total Revenues 2,039,890 (326,387) 1,713,503 1,913,960

EXPENSES Program Expense 1,655,340 0 1,655,340 1,885,840 Trauma Training 31,827 0 31,827 0 General and Administrative Expenses 119,776 0 119,776 122,572 Capital Campaign 15,906 0 15,906 29,118 Fund Raising Expense 152,417 0 152,417 162,829

Total Expenses 1,975,266 0 1,975,266 2,200,359

Change in Net Assets Before Other Gains and Losses 64,624 (326,387) (261,763) (286,399)

Other Gains and Losses: Interest 3,288 0 3,288 3,441 Unrealized Gain (Loss) on Investments (17,660) 0 (17,660) (982) Total Other Gains and Losses (14,372) 0 (14,372) 2,459

Change in Net Assets 50,252 (326,387) (276,135) (283,940)

Net Assets, Beginning of Year 3,536,053 1,074,004 4,610,057 4,893,997 Interfund Transfers 0 0 0 0

NET ASSETS, END OF YEAR $ 3,586,305 $ 747,617 $ 4,333,922 $ 4,610,057

* The accompanying notes are an integral part of the financial statements.

4 Page 1 of 3 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

STATEMENT OF FUNCTIONAL EXPENSES

For the Year Ended December 31, 2018 (With Comparative Totals for 2017)

Bringing Divorce Parents' Up Services Assistance Babies Counseling EXPENSES Salaries and Wages $ 96,251 $ 150,189 $ 66,283 $ 358,287 Fringe Benefits and Taxes 28,695 43,562 18,549 102,015 Accounting 780 1,193 891 3,282 Advertising 0 0 0 278 Bank Service Charges 556 0 0 0 Client Support 354 646 212 1,304 Communications 1,418 780 1,442 5,481 Conferences, Conventions & Meetings 387 171 261 1,164 Consultants and Contract Labor 15,320 11,137 1,077 26,920 Depreciation Expense 5,529 9,229 2,818 24,452 Dues, Subscriptions & Licensure 3,575 5,024 376 13,195 Equipment Rent & Maintenance 182 273 138 719 Equipment Acquisition 14 23 39 252 Insurance 2,494 3,788 2,737 10,605 Interest 0 0 0 0 Legal Fees 0 0 0 0 Mileage & Travel 1,200 309 1,915 565 Miscellaneous 303 38 63 487 Occupancy 3,494 5,268 3,101 16,337 Office Supplies 447 625 310 1,637 Supplies - Other 25 71 27 138 Postage 71 112 35 288 Printing & Artwork 2,105 1,215 519 2,249 Program Materials 203 147 55 357 Program Snacks 113 170 0 565 In-Kind Expenses: Space 26,640 0 0 3,600 Goods 4,830 7,117 1,968 17,810 Professional Services 6 10 3 24

TOTAL EXPENSES $ 194,992 $ 241,097 $ 102,819 $ 592,011

* The accompanying notes are an integral part of the financial statements.

5 Page 2 of 3 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

STATEMENT OF FUNCTIONAL EXPENSES

For the Year Ended December 31, 2018 (With Comparative Totals for 2017)

General Boys & Total and Girls Club Program Trauma Admin. of Norman Expenses Training Expense EXPENSES Salaries and Wages $ 319,890 $ 990,900 $ 0 $ 76,388 Fringe Benefits and Taxes 87,619 280,440 0 18,550 Accounting 2,559 8,705 0 645 Advertising 0 278 0 70 Bank Service Charges 0 556 0 4,812 Client Support 1,279 3,795 0 4,120 Communications 4,208 13,329 0 361 Conferences, Conventions & Meetings 1,708 3,691 7,088 705 Consultants and Contract Labor 8,028 62,482 24,739 0 Depreciation Expense 22,237 64,265 0 5,238 Dues, Subscriptions & Licensure 7,372 29,542 0 199 Equipment Rent & Maintenance 604 1,916 0 143 Equipment Acquisition 34 362 0 14 Insurance 9,311 28,935 0 1,536 Interest 0 0 0 0 Legal Fees 0 0 0 0 Mileage & Travel 759 4,748 0 23 Miscellaneous 3,346 4,237 0 1,469 Occupancy 25,435 53,635 0 2,191 Office Supplies 1,400 4,419 0 478 Supplies - Other 120 381 0 178 Postage 248 754 0 23 Printing & Artwork 2,408 8,496 0 664 Program Materials 6,794 7,556 0 579 Program Snacks 1,023 1,871 0 0 In-Kind Expenses: Space 0 30,240 0 0 Goods 15,421 47,146 0 1,385 Professional Services 2,618 2,661 0 5

TOTAL EXPENSES $ 524,421 $ 1,655,340 $ 31,827 $ 119,776

* The accompanying notes are an integral part of the financial statements.

6 Page 3 of 3 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

STATEMENT OF FUNCTIONAL EXPENSES

For the Year Ended December 31, 2018 (With Comparative Totals for 2017)

Fund Capital Raising 2018 2017 Campaign Expense Total Total EXPENSES Salaries and Wages $ 0 $ 90,976 $ 1,158,264 $ 1,235,585 Fringe Benefits and Taxes 0 23,268 322,258 300,326 Accounting 0 799 10,149 9,952 Advertising 0 35 383 153 Bank Service Charges 0 0 5,368 5,713 Client Support 0 0 7,915 6,245 Communications 0 423 14,113 14,433 Conferences, Conventions & Meetings 0 6,363 17,847 19,786 Consultants and Contract Labor 0 0 87,221 59,128 Depreciation Expense 0 6,134 75,637 76,048 Dues, Subscriptions & Licensure 0 7,614 37,355 46,749 Equipment Rent & Maintenance 0 174 2,233 2,523 Equipment Acquisition 0 31 407 1,297 Insurance 0 2,460 32,931 29,034 Interest 15,867 0 15,867 24,592 Legal Fees 0 0 0 499 Mileage & Travel 0 56 4,827 16,120 Miscellaneous 39 400 6,145 17,086 Occupancy 0 2,614 58,440 81,310 Office Supplies 0 398 5,295 6,387 Supplies - Other 0 0 559 579 Postage 0 1,462 2,239 2,188 Printing & Artwork 0 6,574 15,734 14,444 Program Materials 0 974 9,109 20,431 Program Snacks 0 0 1,871 3,229 In-Kind Expenses: Space 0 0 30,240 47,600 Goods 0 1,656 50,187 151,522 Professional Services 0 6 2,672 7,400

TOTAL EXPENSES $ 15,906 $ 152,417 $ 1,975,266 $ 2,200,359

* The accompanying notes are an integral part of the financial statements.

7 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

STATEMENT OF CASH FLOWS

For the Year Ended December 31, 2018 (With Comparative Totals for 2017)

2018 2017 Total Total Cash Flows From Operating Activities Change in Net Assets $ (261,763) $ (286,399) Adjustment to Reconcile Change in Net Assets to Net Cash Used by Operating Activities: Depreciation 75,638 76,049 (Increase) Decrease in: Accounts Receivable (3,510) 33,023 Pledges Receivable, net 423,157 541,533 Inventory (181) 1,934 Prepaid Expense (2,039) (662) Security Deposits 519 0 Increase (Decrease) in: Accounts Payable 2,800 (1,233) Accrued Liabilities 249 5,969

Net Cash Provided (Used) by Operating Activities 234,870 370,214

Cash Flows From Investing Activities Acquisition/Disposition of Capital Assets 0 0 Interest on Deposits 3,288 3,441 Increase in Investments (53,805) (16,328)

Net Cash Provided (Used) by Investing Activities (50,517) (12,887)

Cash Flows From Financing Activities Acquisition of Debt Principal 0 0 Payment of Debt Principal (236,669) (250,938)

Net Cash Provided (Used) by Investing Activities (236,669) (250,938)

Increase (Decrease) in Cash (52,316) 106,389

Cash and Cash Equivalents, Beginning of Year 423,015 316,626

CASH AND CASH EQUIVALENTS, END OF YEAR $ 370,699 $ 423,015

Other Disclosures: Capitalized Interest Costs $ 0 $ 0

Interest Expense $ 15,867 $ 24,592

* The accompanying notes are an integral part of the financial statements.

8 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

NOTES TO FINANCIAL STATEMENTS

December 31, 2018

NOTE 1: ORGANIZATION AND ACTIVITIES

Center for Children & Families, Inc. (CCFI) was incorporated as Juvenile Services, Inc. on August 18, 1969, for the purpose of supporting existing juvenile programs and to improve and expand services for juveniles in Cleveland County. In 1999, the Board of Directors voted to change the name of the organization from Juvenile Services, Inc. to Center for Children & Families, Inc. The programs currently supported by the organization are:

Divorce Services – Support and education for divorced, separated, or never married parents through classes, mediation, counseling and supervised visits and exchanges.

Parents Assistance – Provides support and education for parents struggling day-to-day with abuse, neglect and other related issues through specialized classes and respite care.

Counseling – Provides therapy, education and support to children and youth with histories of neglect and/or emotional abuse, and their parents, foster or adoptive caregivers.

Baby Pantry – Completely stocked by the community, the Baby Pantry at CCFI provides formula, baby and toddler food, diapers, and other basic necessities to over 100 visitors each month.

Bringing Up Babies – Provides parent education, support and case management to teen and other at risk new parents through home visits.

Trauma Training – CCFI provides training to counselors and organizations in dealing with children and families experiencing traumatic life events.

Boys & Girls Club of Norman - Provides youth development services in accordance with BGCA’s policies to create positive outcomes in the lives of local youth with an emphasis in 1) academic success, 2) healthy lifestyles, and 3) character and leadership development.

CCFI is an independent agency funded by grants from the Department of Mental Health and Substance Abuse Services, Department of Human Services, Oklahoma State Department of Health, contracts with governmental entities and donations from individuals, businesses, and other not-for-profit organizations.

9 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

NOTES TO FINANCIAL STATEMENTS

December 31, 2018

NOTE 2: SIGNIFICANT ACCOUNTING POLICIES

New Accounting Pronouncement – On August 18, 2016, the FASB issued ASU 2016-14, Not-for-Profit Entities (Topic 958) - Presentation of Financial Statements of Not-for-Profit Entities, CCFI has adjusted the presentation of its financial statements accordingly. The new standards change the following aspects of CCFI’s financial statements.

• The temporarily restricted and permanently restricted net assets have been combined into a single net asset class called net assets with donor restrictions. • The unrestricted net asset class has been renamed net assets without donor restrictions. • The financial statements include a new disclosure about liquidity and availability of resources (Note 3).

The changes have the following effect on net assets at December 31, 2017.

As Originally After Adoption Presented of ASU 2016-14 Net Asset Class Unrestricted $ 3,536,053 $ 0 Temporarily Restricted 876,777 0 Permanently Restricted 197,227 0 Net Assets Without Donor Restrictions 0 3,536,053 Net Assets With Donor Restrictions 0 1,074,004 Total Net Assets $ 4,610,057 $ 4,610,057

Basis of Accounting – Financial statements have been prepared using the accrual basis of accounting. Under the accrual basis of accounting, contract funds are recognized as revenue when allowable expenses are incurred and a receivable represents that portion of the contract which CCFI has earned and/or requested, but not received. Medicaid receipts and contributions are recorded upon receipt. Expenses are recorded when a liability is incurred. Expenses incurred but not paid at year-end are represented by a liability on the statement of financial position. Grant funds received, but not yet expended for their specified purpose, are recognized as net assets with donor restrictions. Other revenue (i.e. donations) is recognized when received. Net asset balances represent cumulative revenue received over expenses incurred.

Basis of Presentation – CCFI’s financial statement presentation follows the Financial Accounting Standards Board ASU 2016-14, Not-for-Profit Entities (Topic 958) – Presentation of Financial Statements of Not-for-Profit Entities. Accordingly, net assets of CCFI and changes therein are classified and reported as follows:

• Net assets with donor restrictions – net assets subject to donor imposed restrictions • Net assets without donor restrictions – net assets not subject to donor-imposed restrictions

Recognition of Donor Restrictions – Net assets were released from donor restrictions by incurring expenses satisfying the restricted purposes or by the occurrence of the passage of time or other events specified by donors.

10 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

NOTES TO FINANCIAL STATEMENTS

December 31, 2018

NOTE 2: SIGNIFICANT ACCOUNTING POLICIES, CONTINUED

Cash and Cash Equivalents – For purposes of the statement of cash flows, cash and cash equivalents include bank accounts and investments readily convertible to cash.

Bank balances at year end are categorized as follows to give an indication of the level of risk assumed by the organization. Balance Category Per Bank 1) Insured or collateralized with securities held by the organization or by its agent in the organization’s name. $ 250,000 2) Collateralized with securities held by the pledging financial institution’s trust department. 193,704 3) Uncollateralized 0

TOTAL $ 443,704

Investments – Investments of the organization consist of the following:

Without donor restrictions – Investments consist of stocks donated at year end which were valued at $55,209. It is the policy of CCFI to liquidate any stock contributions upon receipt. However, management was not aware of this contribution until after December 31st. These stocks were recorded at their market value on date of receipt.

With donor restrictions – Beneficial Interest in Assets Held by Others – CCFI has placed funds with the following foundations to be held in endowment funds.

Communities Foundation of Oklahoma 2018 2017 Balance, Beginning of Year $ 726 $ 707 Interest and Dividends 6 6 Net Investment Income (Loss) ( 83) 15 Management Fees ( 2) ( 2)

Balance, End of Year $ 647 $ 726

Oklahoma City Community Foundation 2018 2017 Balance, Beginning of Year $ 196,501 $ 181,174 Reciprocal Transfers 0 0 Reinvestment of Allocation 0 0 Distribution ( 9,127) ( 8,294) Net Investment Income (Loss) ( 9,858) 23,621 Balance, End of Year $ 177,516 $ 196,501

Total Investments with Donor Restrictions $ 178,163 $ 197,227

11 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

NOTES TO FINANCIAL STATEMENTS

December 31, 2018

NOTE 2: SIGNIFICANT ACCOUNTING POLICIES, CONTINUED

Investments in equity securities with readily determinable fair values are measured at fair value in the statement of financial position. Fair values are determined by reference to quoted market prices and other relevant information generated by market transactions. Investment income or loss (including gains and losses on investments, interest and dividends) is included in the statement of activities as increases or decreases in net assets without donor restrictions unless the income or loss is restricted by donor or law. Restricted gains and investment income whose restrictions are met in the same reporting period are reported as without donor restrictions.

Both the Communities Foundation of Oklahoma and the Oklahoma City Community Foundation also receive donations designated for CCFI by other donors. Both Foundations have been granted variance power and have the authority to distribute those donations as they see fit; therefore, those donations are not reflected in the Organization’s financial statements. The corpus of the funds may not be withdrawn; however, income distributed to the organization by the funds may be used for any purpose. The interest in the endowment funds is recorded in the financial statements in accordance with generally accepted accounting principles and relevant funding agreements. The market value of investments attributable to third-part donors held by the Oklahoma City Community Foundation equaled $122,054 and $133,763 at December 31, 2018 and 2017 respectively.

Endowment Investment and Spending Policies – The Foundations have adopted investment and spending policies, approved by their respective Boards of Directors, for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to maintain the purchasing power of these endowment assets over the long-term. The Foundation’s spending and investment policies work together to achieve this objective. The investment policy establishes an achievable return objective through diversification of asset classes. The primary objective of the investments will be to provide for long-term return growth of principle and income without undue exposure to risk enabling the Foundations to make grants on a continuing and reasonably consistent basis. Therefore, the focus is on consistent long-term capital appreciation, with income generation as a secondary consideration. The Foundations' target is a diversified asset allocation that will enable the foundations to achieve their long-term return objectives within prudent risk parameters.

Accounts Receivable – Accounts receivable consists of requests for advances and/or reimbursements to grantor and pass-through agencies for grant funds, as well as balances due from individuals and organizations for program fees.

Pledges Receivable – Pledges (promises to give) are recognized when the donor makes a promise to give to CCFI that is, in substance, unconditional. Contributions that are restricted by the donor are reported as increases in net assets without donor restrictions if the restrictions expire in the fiscal year in which the contributions are recognized. All other donor-restricted contributions are reported as increases in net assets with donor restrictions depending on the nature of the restrictions. When a restriction expires, net assets with donor restrictions are reclassified to net assets without donor restrictions.

Pledges receivable at December 31st were as follows: 2018 2017 Due in 1 year $ 439,458 $ 620,784 Due in 2 – 5 years 440,287 713,761 Due in 5 – 10 years 30,600 26,317 Total $ 910,345 $ 1,360,862

12 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

NOTES TO FINANCIAL STATEMENTS

December 31, 2018

NOTE 2: SIGNIFICANT ACCOUNTING POLICIES, CONTINUED

Reserve for Uncollectible Pledges – CCFI uses the allowance method to determine uncollectible promises receivable. This reserve has been established to more accurately reflect the value of pledges receivable. Based on historical information and trend analysis, management established this reserve at 6.9% of total pledges receivable at December 31, 2018 and 9% of total pledges receivable at December 31, 2017. The reserve account equaled $63,304 on December 31, 2018 and $86,164 on December 31, 2017.

Property and Equipment – Acquisitions of property and equipment are stated at cost at date of acquisition or fair value at date of donation or contribution. Expenditures for maintenance and repairs are charged to expense as incurred. Assets costing $5,000 or more are capitalized using the straight-line method based on the estimated useful life of the asset.

Inventory – Inventories are stated at the lower of cost or market value and consist of diapers, formula and other items donated to be distributed to charitable beneficiaries at the Organization’s discretion.

Cost Allocation – The financial statements report certain categories of expenses that are attributable to more than one program or supporting function. Therefore, these expenses require allocation on a reasonable basis that is consistently applied. Salaries and benefits are charged directly to the programs for which work has been done based on estimates of time and effort. Occupancy costs are allocated on a square footage basis and other costs such as supplies, printing, travel, etc. which cannot be specifically identified to a program or supporting function are allocated to programs based on each program’s direct salaries to total salaries expense. Allocation percentages are developed during the budget process.

Concentrations of Credit Risk – Financial instruments that potentially expose CCFI to concentrations of credit risk consist of cash, accounts receivable, and pledges receivable. Cash is deposited in high-quality financial institutions and accounts at each institution are insured by the Federal Deposit Insurance Corporation. Accounts receivable consist of billings made to grantor agencies for services rendered or under the terms of the various grants and contracts and are considered to be fully collectible. As previously discussed, CCFI has established a reserve for uncollectible pledges to more accurately report risks associated with its pledges receivable.

Use of Estimates – The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Comparative Information – The financial statements include certain 2017 comparative information. With respect to the statement of activities, such prior information is not presented by net asset class. In the statement of functional expenses, 2017 expenses by object are presented in total rather than by function category. Accordingly, such information should be read in conjunction with the Organization’s financial statements for the year ended December 31, 2017 from which the summarized information was derived.

13 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

NOTES TO FINANCIAL STATEMENTS

December 31, 2018

NOTE 2: SIGNIFICANT ACCOUNTING POLICIES, CONTINUED

Income Taxes and Uncertain Tax Positions

Income Tax Status – The Organization qualifies as an organization exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and is subject to a tax on income from any unrelated business, as defined by Section 509(a)(1) of the Code. From time to time, the Organization has unrelated business income related to contracts with the Oklahoma Department of Mental Health and Substance Abuse Services to provide consulting services to Griffin Memorial Hospital and Central Oklahoma Mental Health Center. No services were provided during the period under review and the organization had no unrelated business income to report.

The Organization has adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return only when it is determined that the income tax position will more-likely-than-not be sustained upon examinations by taxing authorities. The Organization has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The Organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Organization’s financial condition, results of operations, or cash flows. Accordingly, the Organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at December 31, 2018.

Federal and state income tax statutes dictate that tax returns filed in any of the previous three reporting periods remain open to examination. Currently, the Organization has no open examinations with the Internal Revenue Service or the Oklahoma Tax Commission.

NOTE 3: LIQUIDITY AND AVAILABILITY OF FINANCIAL ASSETS

The following reflects CCFI’s financial assets as of the statement of financial position date, reduced by amounts not available for general use because of contractual or donor-imposed restrictions or board mandated restriction within one year of the statement of financial position date. Donor-restricted resources are available to support general expenditures to the extent that restrictions on those resources will be met by conducting the normal activities of CCFI’s programs in the coming year.

Financial assets at year end $ 1,615,076 Less those unavailable for general expenditures within one year Pledges receivable due in more than one year ( 470,888) Donor restricted investments ( 178,163) Board designated reserves: For operations ( 174,494) For maintenance ( 26,911) For unemployment ( 1,823) Retirement forfeitures ( 14) Financial assets available to meet cash needs for general expenditures within one year $ 762,783

As part of CCFI’s liquidity management, it invests cash in excess of daily requirements in short-term investments, typically, money market funds. In addition, the Organization has access to a $500,000 line of credit for operating funds. To date, no draws have been made on this line of credit.

14 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

NOTES TO FINANCIAL STATEMENTS

December 31, 2018

NOTE 4: PROPERTY AND EQUIPMENT

Activity related to property and equipment is identified below.

Balance Balance 12/31/17 Additions Retirements 12/31/18 Buildings $ 3,221,173 $ 0 $ 0 $ 3,221,173 Furniture and Fixtures 21,256 0 0 21,256 Office Equipment 5,852 0 0 5,852 Play Equipment 71,571 0 0 71,571 3,319,852 $ 0 $ 0 3,319,852

Less Accumulated Depreciation ( 249,856) $( 75,638) $ 0 ( 325,494) Net Property and Equipment $ 3,069,996 $ 2,994,358

Current year depreciation expense equaled $75,638.

NOTE 5: LONG-TERM DEBT

1) The organization is party to a $1 million line of credit (LOC) with a local bank which has been utilized for capital construction costs. This LOC bears a 5% variable interest rate and has a 3-year term, maturing in May 2021. Outstanding principal and all accrued unpaid interest are due May 31, 2021. Borrower is to pay regular semi-annual payments of all accrued unpaid interest beginning November 30, 2018 with subsequent payments due each half-year after that.

2) Promissory note to a foundation in the amount of $35,000. This note does not bear interest and matures in August 2018. Quarterly payments in the amount of $2,917 are required under the terms of the agreement.

3) CCFI is party to a $500,000 line of credit (LOC) with a local bank. This LOC bears a 5% variable interest rate and matures June 2021. The LOC is to be used for operations as needed. To date, no draws have been made on this LOC. Balance Balance 12/31/17 Additions Retirements 12/31/18 Note 1 $ 474,613 $ 0 $ 227,920 $ 246,693 Note 2 8,749 0 8,749 0 Total $ 483,362 $ 0 $ 236,669 $ 246,693

Future debt service requirements equal:

Principal Interest Total 2019 $ 0 $ 12,335 $ 12,335 2020 0 12,335 12,335 2021 244,693 5,139 251,832 $ 246,693 $ 29,809 $ 276,502

15 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

NOTES TO FINANCIAL STATEMENTS

December 31, 2018

NOTE 6 FAIR VALUE MEASUREMENT

The definition of fair value for financial reporting, establishes a framework for measuring fair value, and requires additional disclosure about the use of fair value measurements in an effort to make the measurement of fair value more consistent and comparable.

Fair value is defined as the amount that would be received from the sale of an asset or paid for the transfers of a liability in an orderly transaction between market participants, i.e. an exit price. To estimate an exit price, a three-tier hierarchy is used to prioritize the inputs.

Level 1: Quoted Prices in active markets for identical securities.

Level 2: Other significant observable inputs (including quoted prices for similar securities, interest rates, prepayment spread and credit risk).

Level 3: Significant unobservable inputs (including the organization’s own assumptions in determining the fair value of investments).

The fair value measurements and levels within the fair value hierarchy of those measurements for the assets reported at fair value on a recurring basis at December 31st are as follows:

Fiscal year ended December 31, 2018 Quoted Prices In Active Other Markets for Significant Identical Observable Assets Inputs Description Fair Value (Level 1) (Level 2) Investments: Common Stock $ 55,209 $ 55,209 $ 0 Community Foundation of Oklahoma 647 647 0 Oklahoma City Community Foundation 177,516 177,516 0 Total Investments $ 233,372 $ 233,372 $ 0

Fiscal year ended December 31, 2017 Quoted Prices In Active Other Markets for Significant Identical Observable Assets Inputs Description Fair Value (Level 1) (Level 2) Investments: Community Foundation of Oklahoma $ 726 $ 726 $ 0 Oklahoma City Community Foundation 196,501 196,501 0 Total Investments $ 197,227 $ 197,227 $ 0

16 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

NOTES TO FINANCIAL STATEMENTS

December 31, 2018

NOTE 7: CONCENTRATIONS

CCFI derives a significant amount of its revenue from service contracts and grants from federal and state agencies. A significant reduction in the level of revenue from these agencies could have a material effect on the organization’s programs, activities and operations.

NOTE 8: DONATED MATERIALS AND SERVICES

Donated materials and services are reflected as contributions at their estimated value on the date of receipt based on industry standards. The financial statements include the following in-kind donations:

2018 2017 Space $ 30,240 $ 47,600 Donated Goods 50,187 151,522 Professional Services 2,672 7,400 Total $ 83,099 $ 206,522

Many individuals volunteer their time and perform a variety of tasks that assist the Organization, but these services do not meet the criteria for recognition as contributed services. Volunteers provided 7,712 hours of non-professional services in 2018 and 9,290 hours in 2017.

NOTE 9: RESTRICTIONS ON NET ASSETS

Net assets with donor restrictions are available for the following purposes or periods:

United Way – support of next year’s programs $ 74,000 Donor restricted endowments 178,163 Promises to give in future periods 47,088 Subject to expenditure for program needs 24,567 $ 747,617

NOTE 10: BOARD DESIGNATED NET ASSETS

Management has designated a portion of net assets without donor restrictions for the following uses:

2018 2017 Operating Reserve $ 174,494 $ 174,494 Maintenance Reserve 26,911 15,161 Unemployment Reserve 1,823 1,823 Total Designated Net Assets Without Donor Restrictions $ 203,228 $ 191,478

17 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

NOTES TO FINANCIAL STATEMENTS

December 31, 2018

NOTE 11: CONTINGENCIES

In the normal course of operations, CCFI receives grant funds from various federal and state agencies. The grant programs are subject to audit by agents of the granting authority, the purpose of which is to insure compliance with conditions precedent to the granting of the funds. Any liability for a reimbursement which may arise as the result of the audits of the grant funds is not believed to be material.

NOTE 12: COMPENSATED ABSENCES

The organization recognizes its obligation relating to employees’ rights to receive compensation for future absences attributable to services already rendered. Amounts accrued have been derived from the payroll system and estimated based on hours of leave accrued. The organization’s liability for compensated absences equaled $36,264 on December 31, 2018 and $36,542 on December 31, 2017.

NOTE 13: EMPLOYEE BENEFIT PLANS

IRC Section 125 Flexible Benefits Plan – The organization maintains a cafeteria plan under Section 125 of the Internal Revenue Code. The benefits offered are medical expense reimbursement and dependent care reimbursement. An employee is eligible to participate if he/she works a minimum of 20 hours per week and may become a participant on the first day of the month following 30 days of employment.

IRC Section 403(b) Plan – CCFI’s basic employer contribution plan is an ERISA 403(b) defined contribution plan. Employees are eligible to participate if they work at least 20 hours per week. Eligibility, benefits, definitions and requirements are determined by the Plan Agreement.

The Board of Directors may provide a non-elective employer retirement contribution, based on available financial resources, by a percentage to be determined by the Board, of each employee’s annual salary. The employer contribution is authorized by the Board of Directors as part of the annual budget process and, like all items within the budget, is subject to change at any time by the Board of Directors depending on the financial status and needs of the Center for Children and Families, Inc. Additionally, the employee may choose to contribute up to 2% of their annual wages to be eligible for up to 2% employer match. Employer contributions for the years ended December 31, 2018 and 2017 equaled $42,242 and $9,813 respectively.

NOTE 14: SUBSEQUENT EVENTS

Management of CCFI has evaluated subsequent events through April 22, 2019, which is the date the financial statements were available to be issued.

18 Saunders & Associates, PLLC Certified Public Accountants

630 East 17th Street * P. O. Box 1406 * Ada, Oklahoma 74820 * (580) 332-8548 * FAX: (580) 332-2272 Website: www.saunderscpas.com

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Board of Directors Center for Children & Families, Inc.

We have audited the financial statements of Center for Children & Families, Inc. as of and for the year ended December 31, 2018, and have issued our report thereon dated April 22, 2019. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America. The prior year summarized comparative information has been derived from Center for Children & Families, Inc.’s 2017 financial statements, and in our report dated April 23, 2018 we expressed an unqualified opinion on those financial statements.

Internal Control Over Financial Reporting

In planning and performing our audit, we considered Center for Children & Families, Inc.'s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Center for Children & Families, Inc.’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of Center for Children & Families, Inc.’s internal control over financial reporting.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis.

Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Center for Children & Families, Inc.'s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

19 Page 2

The purpose of this report is solely to describe the scope of our testing of internal control over financial reporting and compliance with applicable provisions of laws, regulations, contracts, and grant agreements and the results of our testing, and to provide an opinion on Center for Children & Families, Inc.’s compliance but not to provide an opinion on the effectiveness of Center for Children & Families, Inc.’s internal control over compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Center for Children & Families, Inc.’s compliance and its internal control over compliance. Accordingly, this report is not suitable for any other purpose.

SAUNDERS & ASSOCIATES, PLLC Certified Public Accountants Ada, Oklahoma

April 22, 2019

20

SUPPLEMENTAL INFORMATION

CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

SCHEDULE OF EXPENDITURES OF STATE AND FEDERAL AWARDS

For the Year Ended December 31, 2018

State Funding:

Program Title/Source Award Expenditures Oklahoma Department of Human Services Parent's Assistance Program: Child Abuse Prevention (18-19) $ 77,500 $ 40,195 Child Abuse Prevention (17-18) 77,500 46,149 Access and Visitation Services (18-19) 22,680 15,189 Access and Visitation Services (17-18) 22,680 14,064 Youth Mentoring Incentive Grant (18-19) 8,870 3,193 Youth Mentoring Incentive Grant (17-18) 8,870 6,753 Health & Fitness Grant (18-19) 6,522 5,163 Health & Fitness Grant (17-18) 6,429 1,607 Total Oklahoma Department of Human Services 132,313

Oklahoma Department of Mental Health Divorce Counseling and Support (18-19) 88,851 46,503 Divorce Counseling and Support (17-18) 88,851 67,138 Total Oklahoma Department of Mental Health 113,641

TOTAL EXPENDITURES OF STATE AWARDS $ 245,954

Federal Funding: U. S. Department of Justice Passed Through Oklahoma District Attorney's Council: VOCA Program (18-19) 338,997 $ 97,394 VOCA Program (17-18) 328,243 229,059 Total U. S. Department of Justice 326,453

Corporation for National and Community Service Passed Through Oklahoma Community Service Commission: AmeriCorps (18-19) 39,200 17,593 AmeriCorps (17-18) 30,240 10,710 Total Corporation for National and Community Services 28,303

TOTAL EXPENDITURES OF FEDERAL AWARDS $ 354,756

* The accompanying notes are an integral part of the financial statements.

21 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

STATUS OF PRIOR AUDIT FINDINGS

December 31, 2018

None reported.

22 CENTER FOR CHILDREN & FAMILIES, INC. Norman, Oklahoma

SCHEDULE OF FINDINGS AND RESPONSES

For the Year Ended December 31, 2018

None reported.

23 ITEM 1

FIREHOUSE ART CENTER The Norman Firehouse Art Center, Inc.’s 2020 Organization Annual Report

Fiscal Year: September 1, 2018 - August 31, 2019 City of Norman | City Council Finance Committee

ANNUAL REPORT 01. Narrative of Annual Activities* 02. Organization Mission Statement & Goals 03. Class Fee Structure 04. Number of Participants 05. Breakdown of Revenues by Category 06. Revenue Beginning and Ending Fund Balance* 07. Annual Budget* 08. Current Record of Officers 09. Individuals Responsible for Maintaining Books and Records 10. Affirmation of Yearly Tax Returns* 11. Current Board Members

*ATTACHMENTS 01. Detailed Activities Narrative 06. End of Year Fund Balance 2019 07. Budget for Fiscal Year 2019 - 2020 10. IRS Form 990 01. Narrative of Annual Activities

Overview of Activities for FY 2018 - 2019

The Firehouse Art Center (FAC) is a non-profit 501(c)(3) corporation located at 444 South Flood Avenue, Norman, Oklahoma 73069. The FAC was founded in 1970 as a community arts center, operating out of a vacated, city-owned building, which previously served as a fire station. The facility has since transformed to house highly professional working visual arts studios, which now accommodate both adult and youth art education programming, a permanent gift shop, and a dedicated exhibition gallery space. As an organization, the Firehouse has become the foremost provider of art education programming in Norman’s public elementary schools, and has invested over $275,000 in elementary school outreach programs, which have reached over 16,500 students in the past eleven years. The FAC additionally serves as partner to many community events, and reaches an average of 10,000 individuals every year through the organization’s extensive breadth of programming.

The Firehouse Art Center, along with granting partners the Oklahoma Arts Council, the Norman Arts Council, the National Endowment for the Arts, and Allied Arts, continues to build a cultural infrastructure to strengthen the arts in Norman and its surrounding communities. By offering equal access to educational, high quality visual art opportunities for everyone, regardless of their socioeconomic background, the Firehouse is laying the groundwork for generations of individuals that have the knowledge, appreciation, and personal investment in the arts to become advocates for the future of the arts in the state of Oklahoma. As an arts leader in the Norman community, the Firehouse plans to continue advocating for excellence in visual arts education and support for professional and student artists through expanded and enhanced programming. Support from the City of Norman is imperative in assisting us to achieve our mission, including the provision of accessible visual arts programming for underserved groups such as adults with disabilities, U.S. Armed Forces Veterans, and youth from disadvantaged socioeconomic circumstances; as such, the Firehouse Art Center requests the sum of $60,000 for operational expenses for fiscal year ending 2020.

Adult Jewelry Making Workshop Art After School program Teen Quartz Mountain Practive Audition

2 | NORMAN FIREHOUSE ART CENTER 01. NARRATIVE OF ANNUAL ACTIVITIES

Arts Learning in Communities: Children

Each year, the Firehouse Art Center’s Art After School and During the past fiscal year, 316 children ages five to fourteen Children’s Summer Art Program serve an average of 300 enrolled in 48 classes offered at the Firehouse Art Center. students through the FAC’s award-winning approach to The Art After School (AAS) program, offered September primary arts education. Classes are designed to educate through May, taught 154 students in three semesters during and encourage children to express themselves through the 2018 - 2019 school year. An additional 162 students visual art with original ideas and concepts. FAC classes enrolled in the Children’s Summer Art Program (CSAP). help children build fundamental and advanced cognitive Using the same outstanding curriculum guidelines of the skills and promote diverse methods of critical thinking and FAC’s AAS classes, CSAP included two daily classes, learning. The FAC’s Creating with the Masters curriculum which incorporate both two-dimensional (drawing, painting) introduces children to the works of master and modern and three-dimensional (ceramics, sculpture) mediums, so artists and teaches them about the history of art, museums, that students can experience multiple techniques. CSAP and art techniques while meeting the Oklahoma Academic culminated with a professional gallery exhibition in the FAC Standards for Fine Arts: Visual Arts guidelines. Gallery that included one piece of artwork from each child.

Classes are structured by age groups (five to six, seven to Art After School classes are offered at $85 per course, nine, and ten to fourteen) and include a variety of mediums, which equals a cost of $8.50 per hour for ten hours of including painting, drawing, ceramics, collage, and mixed high quality art education. Children’s Summer Art Program media. The FAC augments this programming through a classes are offered at $190 per course, which equals a cost field trip partnership with the Fred Jones Jr. Museum of Art, of $9.50 per hour for twenty hours of art education. which provides students with the opportunity to explore art in a formal museum setting and experience the work of master artists first-hand, while discovering the rich art 316 children enrolled in resources available in their own community. creative classes offered at the Firehouse Art Center during the past fiscal year.

Art After School program and the Children’s Summer Art Program

3 | NORMAN FIREHOUSE ART CENTER 01. NARRATIVE OF ANNUAL ACTIVITIES

Arts Learning in Communities: Youth & Teen Program

The Firehouse Art Center’s Youth & Teen programming In addition to regularly offered in-house programs, in the provides intensive visual arts experiences for adolescents last year the Firehouse provided opportunities for local ages 10 to 18. The Youth & Teen program at the Firehouse teens to further develop visual arts skills, exhibit their Art Center includes advanced drawing and painting as work to a public audience, and engage with the local art well as multimedia courses offered during four eight- community. The Firehouse offered two practice auditions week semesters each year, and additionally offers special to students planning to apply and undergo the formal workshop opportunities. These classes are tuition-based, audition process for selection to attend the Oklahoma Art but significant scholarships are provided for teens in Institute’s Summer Arts Institute (OSAI) at Quartz Mountain need. Students attend their art class once or twice a in the Drawing & Painting discipline. Practice auditions were week, for two hours, totalling 16 classroom hours each held on January 12, 2019 and February 2, 2019. Designed semester. All of the FAC’s Youth & Teen classes, in keeping to mimic the OSAI Drawing & Painting audition, students with the Firehouse’s overarching curriculum guidelines, participated in three still-life drawing sessions followed by follow intensive multidisciplinary curricula that foster group critiques. Drawing sessions functioned exactly like alternative methods of learning and multiple intelligences the traditional Quartz Mountain auditions, wherein students in conjunction with visual arts education. Advanced youth created a single observational still life drawing over a one- courses are aligned with the FAC’s adult class offerings at hour period. $158 per course, with an average of $9.875 per hour for 16 hours of art education.

Youth & Teen students engage in intensive artistic study in a variety of subjects including ceramics and drawing

4 | NORMAN FIREHOUSE ART CENTER 01. NARRATIVE OF ANNUAL ACTIVITIES

Arts Learning in Communities: Adults

Adult classes at the Firehouse are offered in a range while highlighting our professional instructors and the of mediums, including painting, drawing, ceramics, educational standards of the FAC. Offered quarterly, the sculpture, jewelry, printmaking, fiber, and glass, as well workshops are $30 each. as a variety of workshop opportunities. Classes are offered six days a week, taking place throughout the The FAC also provides art learning opportunities to adults day, beginning as early as 9 AM and ending as late as 9 with varying degrees of cognitive, physical, and learning PM. Every week, over 200 students attend the 30 to 40 disabilities through the Healing Studio program.This visual classes and workshops offered for adults during each of arts program is intended to nurture and provide an outlet the FAC’s quarterly semesters. for the creative expressions of these individuals at no cost. It is the intent of the program that participants who Adult courses are designed for individuals ages 17 and may feel marginalized or isolated by society will instead up, and focus on developing self expression, building feel acceptance and experience an improved quality of technical skills, and studying art history and master artists, life through their art. Every year, the FAC Gallery hosts an with particular attention given to the individual needs of exhibition featuring work by Healing Studio participants, the students. Students in the FAC’s adult classes come an experience that has become incredibly important from diverse backgrounds and careers, with skill levels for the validation of the students, both as artists and as varying from beginner to professional artist that enhance valued members of society. This is the program’s biggest each class dynamic, while stimulating creativity and the source of community support, providing encouragement production of unique works of art. and recognition to the artists, while experiencing art as a fundamental expression of health and diversity. The FAC debuted a new series of seasonal workshops in the past year. The 2 hour courses are a taste of the In FY 2018-2019, 695 adult students and 293 Healing mediums and techniques offered at the FAC, and are Studio participants received visuals arts instruction at the intended to expand the creative horizons of new students Firehouse.

Every week, over 200 students attend the 30 to 40 classes offered for adults during each of the FAC’s quarterly semesters.

Healing Studio Jewelry Making Adult Painting Class

5 | NORMAN FIREHOUSE ART CENTER 01. NARRATIVE OF ANNUAL ACTIVITIES

Art Education in Schools: Kids Art is Smart

In FY 2018-2019, the FAC invested over $23,000 to connects the students’ current curriculum to the Oklahoma provide visual arts education to Norman public elementary Academic Standards for Fine Arts: Visual Arts guidelines. students through the Kids Art is Smart program at Lincoln This instruction challenges children to see their curriculum Elementary. The program reached all 302 PreK – 5 students from a different viewpoint and to express their understanding at Lincoln Elementary, including the school’s underserved of the classroom material in a visual way. The program seeks populations of special needs students, children with to dramatically improve these students’ observation skills developmental disabilities and autism, and students from and their overall educational progress and performance. disadvantaged socioeconomic circumstances, with 57% of the student body qualifying for the free or reduced Currently, instructor Jane Lawson attends monthly lunch program. Instruction was provided on a consistent curriculum meetings and twice a week faculty meetings to basis throughout the school year, supplementing the lack work with PreK – 5 teachers to design visual arts lessons of dedicated visual arts instruction in Norman’s public addressing current core curriculum topics. Lawson’s lessons elementary schools, while meeting the educational needs of integrate the Oklahoma Academic Standards for Fine Arts Norman’s schoolchildren. with the FAC’s own award-winning Creating with the Masters curriculum, which introduces children to the works of master The Kids Art is Smart program began in 2009 through a and modern artists, to teach visual art in tandem with their partnership between the Norman Arts Council, the FAC, academic coursework. The resulting projects and lessons and Norman Public Schools. The program places FAC are therefore tailored to effectively help students connect art educators in Norman elementary schools to provide with their subject matter in alternative ways, while fostering comprehensive visual arts education instruction that creativity and critical thinking skills.

Last year, all 302 Lincoln Elementary School students directly received the benefit of415 hours of art instruction through the Firehouse Art Center’s Kids Art is Smart program.

Instructor Jane Lawson and students at Lincoln Elementary

6 | NORMAN FIREHOUSE ART CENTER 01. NARRATIVE OF ANNUAL ACTIVITIES

Community Arts Program: Outreach Partnerships

Each year, the Firehouse, in partnership with Norman and The projects at each event are rooted in high-level Oklahoma City metro-area organizations, facilitates free art visual arts education, encourage creativity and self- activities that encourage creative thinking and visual arts expression, and can be modified to provide customized learning at events across the community. In recent years, arts experiences, while maintaining a strong foundation the FAC has strengthened recurring partnerships with curriculum rooted in the FAC’s Creating with the Masters the Downtown Norman Fall Festival, the City of Norman’s guidelines and the Oklahoma Academic Standards for Outdoor Movie Series and Earth Day, the Plaza District Fine Arts: Visual Arts. The technical skills required of each Festival, the National Weather Center’s National Weather activity are designed to accommodate individuals of various Festival, Science Museum Oklahoma’s Tinkerfest, Norman ages, abilities, and learning capacities. PTA’s Chocolate Festival and Reflections competition, and more. New partnerships last year included Norman By continuing to develop and refine flexible educational Pride and the Norman Music Festival. Through these many visual arts projects that can serve a variety of partnering partnerships, the FAC provided visual art experiences to organizations’ needs, the Firehouse will sustain and grow 3,579 individuals in the past year. its community outreach activities in the coming year, enhancing current partnerships and seeking opportunities All programming provided by the Firehouse at these events with additional like-minded organizations in the area. is offered at no cost to participants and incorporates visual arts education, including hands-on creative components.

Last year, the Firehouse Art Center partnered with local organizations to provide visual arts experiences at community events for over 3,500 individuals and families.

Children’s Art Wall: Love, Hope, & Peace Outdoor Movie Series National Weather Festival

7 | NORMAN FIREHOUSE ART CENTER 01. NARRATIVE OF ANNUAL ACTIVITIES

Community Arts Program: FAC Veterans Program

Since 2016, the Firehouse Art Center has facilitated a visual variety of artistic backgrounds, raning from no experience arts education program for U.S. military veterans living at to professional artists, and have expressed appreciation the Norman Veterans Center. Begun as the Oklahoma Arts for the advanced artistsic programming, rather than crafts- & the Military Initiative, a partnership with the Oklahoma based activities. Projects are tailored to the needs of the Arts Council (OAC) and the Oklahoma Department of individual participants, focus on individual self-expression, Veterans Affairs (ODVA), the Firehouse continued its work and serve approximately 75 veterans a month. at the Center past the one-year pilot program. The program was recognized by the National Endowment for the Arts The FAC Veterans Program has received state and national (NEA) in 2017 and 2019 with Arts Engagement in American recognition for its innovative approach to providing tailored Communities grants to continue serving the veterans with visual arts activities and engagement for veterans living twice-monthly session of high-level arts instrcution in at the long-term facility. FAC Executive Director Douglas photography, mixed-media, and sculpture. Shaw Elder has been invited to speak about the program at conferences in Oklahoma, Colorado, and Washington FAC educators conduct instruction with a high level D.C. on the impact and benefits of providing a visual arts of professionalism and focus on providing dignity and program of this nature to veterans. validation to participants. Veterans at the center have a

The FAC Veterans Program received national recognition for its innovative approach to providing tailored visual arts experiences for veterans in a long-term care facility and partnership between organizations to better provide for participants.

Douglas Shaw Elder and program participant Program participants on a field trip to the Fred Jones Jr. Museum of Art

8 | NORMAN FIREHOUSE ART CENTER 01. NARRATIVE OF ANNUAL ACTIVITIES

FAC Gallery and Gift Shop

The FAC Gallery and Gift Shop promote awareness and For the past ten years, the Norman Transcript’s Reader’s community involvement with the visual arts and provide Choice Awards have consistently recognized the FAC visual arts proframming that supports local artsts. Both Gallery as one of the Best Art Exhibit Venues in Norman. are free and open to the public six days a week during the FAC’s operating hours. Built in 1983, the 690 square The gift shop is unique to Norman because it represents foot gallery offers quality arts exhibtions to the public high quality fine art pieces at multiple price points, and and presents artwork from emerging, established, local, connects the FAC’s mission of promoting the visual and out-of-state artists as well as shows highlighting the arts to members of the local community, and creates Firehouse’s educational programs. arts patrons. The gift shop only displays original art pieces, primarily from artists who make their living from The FAC Gallery exhibits professional artists working in artwork sales. These artists, 90% of whom are based all media, including painting, collage, sculpture, mixed- in Oklahoma, appreciate the ability to be represented media, fiber, photography, and more. In 2018 - 2019, in the thriving arts community of Norman, with their over 3,100 people visited and attended gallery receptions work accessible to local shoppers. Through artist and for Horsepower: Kristen Vails & Dusty Gilpin, the annual community feedback, the FAC has determined that its Holiday Gift Gallery, the 2019 Healing Studio Exhibition, hours of operation (open 46 hours a week), ideal location the Lincoln Elementary Community Spotlight, Arts for reaching individuals through the surrounding city Engagement in the FAC Gallery, and the 2019 Children’s park, and high quality standard for artwork, have led to Summer Art Show. The FAC additionally announced a additional sales and wages for the artists. The gift shop Call for Entries for the Foil Sculpture: 2019 Regional Juried supports the Firehouse’s commitment to promoting local Exhibition; the show, juried by Hans Butzer and Paul professional artists. Moore, began in September 2019 and awarded $3,000 in prizes to artists.

Foil Sculpture: 2019 Regional Juried Exhibition Holiday Gift Gallery

9 | NORMAN FIREHOUSE ART CENTER 02. Organization Mission Statement & Goals Mission The Norman Firehouse Art Center enriches our community by offering the highest quality visual arts education, experiences and exhibitions.

Goals for 2019 - 2020

Long-term Financial • Become a leading community arts educational facility • Financial Independence in the state • Achieve continued financial stability by utilizing a • Promote and expand visual arts education in Norman’s for-profit perspective to approach the FAC’s non- public elementary schools (grades K-5) profit fiscal management • Maintain and refine mission-focused program • Increase in-house revenues through memberships, implementation and administration sponsorships, class tuition, and artwork sales • Maintain and enhance partnerships with other • Ensure all programming shows a positive cash non-profits and arts organizations, and build new flow, which will provide a surplus for reinvestment relationships with non-arts organizations in the organization • Initiate efforts for building improvements that will better • Expand support from members, sponsors, serve the community, support the FAC’s in-house partnerships, and grants programs, and enhance the overall desirability to live, • Obtain additional support for the FAC’s programs for work, and play in Norman. underserved populations which include community • Advocate for the visual arts in Norman and the outreach, art education in schools, veterans, and Oklahoma City metro area Healing Studio

Operations & Organization Development Education • Begin transitioning to an online enrollment system that • Uphold visual arts education standards in all will improve and streamline the process to sign up for a programming by following the the Oklahoma Academic class for Firehouse students Standards for Fine Arts: Visual Arts guidelines and the • Hire and train new staff members; facilitate team FAC’s own Creating with the Masters guidelines for transitions curriculum development • Recruit additional art educators • Develop partnerships with groups and organizations specializing in Science, Technology, Engineering, and Mathematics (STEM) to create STEAM programs • Build upon the FAC’s outstanding reputation in schools (PreK - 5) by continuing art education programs and partnerships with Norman Public Schools

10 | NORMAN FIREHOUSE ART CENTER 02. ORGANIZATION MISSION STATEMENT & GOALS

2018 - 2019 Awards & Accomplished Goals

Awards & Recognition Accomplished Goals • Arts Engagement in American Communities grant • Launched a new website that more effectively awarded by the National Endowment for the Arts in communicates the FAC’s operations and mission, and 2019 for the FAC’s Healing Studio program, Veterans engages visitors, including patrons of the arts and Program, and other community outreach partnerships community members interested in engaging with the • Norman Transcript Reader’s Choice Awards finalist for arts Best Museum and Best Art Exhibit Venue • Recruited and developed visual arts faculty instructors • Consistently voted as one of the best organizations to provide creative and engaging 2-hour workshop in the visual arts by Norman Transcript readers over opportunities for new FAC students the past eleven years • Developed a new, advanced curriculum for Drawing & • FAC faculty instructor Jane Lawson received the Painting courses for the Youth & Teen program Norman Art Council Special Service in the Arts award • Announced a Call for Entries for a new creativity in November 2018 for her work as an FAC educator competition -- the Foil Sculpture: 2019 Regional Juried in in-house children’s classes, the Healing Studio Exhibition. Guest jurors Hans Butzer and Paul Moore program, the FAC Veterans Program, at community chose first, second, and third place winners, as well outreach events, and in the Kids Art is Smart Program as three additional special awards, awarding a total of in Norman’s public elementary schools. $3,000 in prizes to the winning artists • Executive Director Douglas Shaw Elder received the • Maintained art education programming in public Norman Chamber of Commerce Business & the Arts elementary schools award in November 2019 • Continued providing the Kids Art is Smart program at Lincoln Elementary, providing over 415 hours of dedicated visual arts instruction to all 302 students at the school • Expanded and enhanced partnerships with a multitude of community organizations to provide over 3,500 individuals with visual arts activities and engagements at community events • Developed new partnerships with the Norman Music Alliance for the 2019 Norman Music Festival, and Norman Pride for their May 2019 event • Continued to assist the Norman PTA Council with their Chocolate Festival fundraiser; plan to continue to assist them as needed in the future

Chandra Boyd and Amber Sharples, Oklahoma Arts Council, Joel Kintsel, Oklahoma Department of Veterans Affairs, Jason Poudrier, Cameron University, and Douglas Shaw Elder, FAC.

11 | NORMAN FIREHOUSE ART CENTER 03. Class Fee Structures

Children’s Classes Adult Classes

• Art After School: • Drawing: $158.00 for 8 weeks/16 hours of lessons $85.00 for 8 weeks/10 hours of visual arts education • Painting: $158.00 for 8 weeks/16 hours of lessons • Children’s Summer Art Program: • Jewelry: $232.00 for 8 weeks/24 hours of lessons $95.00 for 1 week/10 hours of visual arts education OR • Glass: $232.00 for 8 weeks/24 hours of lessons $190.00 for 2 weeks/20 hours of visual arts education • Clay: $158.00 for 8 weeks/16 hours of lessons • (Advanced) Youth & Teen Program: • Fiber: $158.00 for 8 weeks/16 hours of lessons $158.00 for 8 weeks/16 hours of visual arts education Classes may have additional material and/or technical fees. Workshops The Firehouse offers seasonal workshops on a quarterly basis; these afford new and returning students a taste of the mediums and techniques offered in the longer semesters. These workshops are priced at $15 an hour.

Professional level workshops are offered on an occasional basis, featuring both local and national instructors. These workshops are priced at $150 - $375, depending on the number of hours. Older Adults + Adults with Disabilities

Healing Studio is free to participants through scholarships valued at $30 per each weekly, two-hour session. The FAC provides up to 12 scholarships a week to older adults and individuals with varying degrees of cognitive, physical, and learning disabilities through the Healing Studio program. The weekly sessions provide a supportive, risk-free environment for the students to experiment with the creative process through self-expression. Scholarships

• 97 scholarships awarded to adults, teens, and children • Executive Director Douglas Shaw Elder determines • 86 merit-based scholarships, 11 need-based eligibility for each applicant. scholarships • Child Scholarship: parents need to provide their child’s • Children & Teen Classes: current free and reduced lunch qualification. Award range $75 - $190 / Average $94.42 • Adult Scholarship: The adult scholarship is based • Adult Classes: on income and falls under the state requirements Award range $30 - $158 / Average $60.38 (Oklahoma Department of Human Services) for • Healing Studio (adult) has a 12 student capacity per assistance. week for 46 weeks each year. The Firehouse offers 552 • Students who qualify for state assistance (food stamp/ total scholarships worth an annual value of $16,560.00. assisted housing) need to provide a letter from the state or provide a copy of their income tax statement. Priority for adult student financial assistance is given to participants of the Healing Studio program.

12 | NORMAN FIREHOUSE ART CENTER 04. Number of Participants

Art Education Age of Participants

• The Firehouse offers 30-40 classes in each of • Children’s Classes: 5 - 14 four sessions throughout the year, with more • Teen Classes: 13 - 18 approximately 700 adult, 50 teen, and 300 youth • Adult Classes: 17 and up enrollments annually. • The FAC also provided arts education for 302 students at Lincoln Elementary School from September 2018 through May 2019.

Summary of Participants

During the most recent fiscal year, September 1, 2018 to August 31, 2019, Firehouse Art Center programming included:

PROGRAMS ATTENDANCE Kids Art is Smart (Lincoln Elementary) 302 Art Education in Schools 302 total students

Gallery Exhibitions 3,141 Community Events 3,579 (including 3,109 youth participants) Community Arts Programming 6,720 total attendees

FAC Children’s Art Classes 316 FAC Teen Classes 43 FAC Adult Classes 695 Healing Studio 293 FAC Veterans Program 446 Arts Learning in the Community 1,793 total students

8,818 TOTAL PARTICIPANTS

13 | NORMAN FIREHOUSE ART CENTER 05. Breakdown of Revenues by Category

Grants & Contributions Percent of Budget Individual/Corporate Donations $ 47,635.00 10.46% Investment Income $ 11,683.00 2.57% Other Revenues -$ 1,409.00 -0.31% Grants/Government Support $ 156,151.00 34.30% In-Kind Donations $ 77,300.00 16.98%

$291,360.00 64.01%

Charged Services Funding Membership Dues $ 15,200.00 3.34% Class Tuition & Material Fees $ 122,651.00 26.94% Gallery and Gift Shop Sales $ 26,000.00 5.71%

$ 163,851.00 35.99%

TOTAL INCOME END OF FY 2019 $ 455,211.00 100.00%

14 | NORMAN FIREHOUSE ART CENTER 06. Revenue Beginning and Ending Fund Balance

Documentation Attached: End of Year Fund Balance 2019

07. Annual Budget

Documentation Attached: FY 2019 - 2020 Budget

15 | NORMAN FIREHOUSE ART CENTER 08. Current Record of Officers

FRED SCHMIDT SANDRA LONGCRIER President, Board of Directors Secretary, Board of Directors

DOUGLAS SHAW ELDER Executive Director

FAC Board Officers and the Executive Director are authorized to individually sign checks up to $750.00. Checks over $750.00 must have two signatures.

09. Individuals Responsible for Maintaining Books & Records

DOUGLAS SHAW ELDER Executive Director, Firehouse Art Center

SULIA CPA SERVICES Contracted accounting services

16 | NORMAN FIREHOUSE ART CENTER 10. Affirmation of Yearly Tax Returns

Documentation Attached: IRS Form 990 (Fiscal Year 2018 - 2019)

11. Current Board of Directors

PRESIDENT - FRED SCHMIDT 2304 Regis Court, Norman, OK 73071 | 405-990-5922

SECRETARY - SANDRA LONGCRIER 3305 Woodsboro Drive, Norman, OK 73072 | 405-808-8605

BECKY FRANKLIN 2424 Butler Drive, Norman, OK 73069 | 405-833-4188

JOSHUA HINKLE 421 Finch Street, Norman, OK 73071 | 405-326-5314

SUE MADOLE 1501 East Cedar Lane, Norman, OK 73072 | 405-642-4270

MATTHEW PEACOCK 2220 Westwood Drive, Norman, Oklahoma 73069 | 405-990-8249

17 | NORMAN FIREHOUSE ART CENTER

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

QUARTERLY

Fall 2018 Class Session | September 17 – November 10, 2018 Total Attendees: 234 Adults: 92 | Children: 53 Healing Studio - 89 Children – 46 Youth & Teens - 7 Adults – 92

Fred Jones Jr. Museum of Art – Fall AAS Tours | September 24 – 28, 2018 Total Attendees: 51 Adults: 5 | Children: 46 Location: Fred Jones Jr. Museum of Art, Norman, OK During this six-day period, 46 students from the Art After School (AAS) program at the Firehouse attended tours of the Fred Jones Jr. Museum of Art to view works related to the courses they were taking at the FAC.

Winter 2019 Class Session | January 14 – March 16, 2019 Total Attendees: 331 Adults: 181 | Children: 92 Healing Studio - 58 Children – 74 Youth & Teens - 18 Adults – 181

Fred Jones Jr. Museum of Art – Winter AAS Tours | January 22 – 25, 2019 Total Attendees: 80 Adults: 6 | Children: 74 Location: Fred Jones Jr. Museum of Art, Norman, OK During this six-day period, 74 students from the Art After School (AAS) program at the Firehouse attended tours of the Fred Jones Jr. Museum of Art to view works related to the courses they were taking at the FAC.

Spring 2019 Class Session | March 25 – May 11, 2019 Total Attendees: 248 Adults: 153 | Children: 41 Healing Studio – 54 Children - 34 Youth & Teens - 7 Adults - 153

1

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

Fred Jones Jr. Museum of Art – Spring AAS Tours | April 2 – 4, 2019 Total Attendees: 37 Adults: 3 | Children: 34 Location: Fred Jones Jr. Museum of Art, Norman, OK During this six-day period, 34 students from the Art After School (AAS) program at the Firehouse attended tours of the Fred Jones Jr. Museum of Art to view works related to the courses they were taking at the FAC.

Summer 2019 Class Session | June 10 – August 3, 2019 Total Attendees: 355 Adults: 142 | Children: 173 Healing Studio - 40 Children – 173 (see below) Youth & Teens - 11 Adults - 142

Children’s Summer Art Program 2019 | Sess. I – V, June 3 – August 2, 2019 Total Attendees: 162 Adults: N/A | Children: 162 Location: Firehouse Art Center Session I, June 3 – June 7 (1 week) 38 students, ages 5 – 14 Session II, June 10 – June 21 (2 weeks) 20 students, ages 5 – 14, 2 on scholarship Session III, June 24 – June 28 (1 week) 39 students, ages 5 – 14 Session IV, July 8 – July 19 (2 weeks) 36 students, ages 5 – 14, 3 on scholarship Session V, July 22 – August 2 (2 weeks) 29 students, ages 5 – 14, 4 on scholarship

2

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

MONTHLY

Public Arts Board Meeting | 2nd Monday of the month Total Attendees: 10 Location: Norman City Hall Building, Study Session Room, Norman, OK FAC Executive Director Douglas Shaw Elder attends the monthly meeting for the Norman Public Arts Board, which “work(s) to enhance Norman’s image locally, regionally and nationally by insuring the creation of the highest quality art for display in our community’s public places. The NPAB believes that public art has the possibility of defining a community, enriching cultural diversity, stimulating economic activity, and encouraging all forms of artistic endeavors.”

Norman Arts Council Monthly Arts & Humanities Roundtable | 2nd Wednesday of the month Total Attendees: 20 Location: Varies, Norman, OK FAC Executive Director Douglas Shaw Elder attends the monthly Executive Director’s lunch followed by the Roundtable meeting of all non-profit arts groups in Norman. The meeting affords the organizations an opportunity to network, create partnership, promote their events, and discuss issues pertaining to non-profits and community organizations.

Firehouse Art Center Board of Directors Meeting | 3rd Tuesday of the month Total Attendees: 7 – 12 Location: Firehouse Art Center, Norman, OK FAC Executive Director Douglas Shaw Elder attends the monthly meeting of the FAC Board of Directors to share the monthly financial, activities, and other reports on behalf of the FAC staff.

Community Arts Programming | 1st and 4th Friday of the month Total Attendees: 15 – 30 for each class Location: Norman Veterans Center, Norman, OK FAC Executive Director Douglas Shaw Elder and FAC instructors Jane Lawson and Sarah Engel-Barnett provide high-level arts instruction to residents in photography, sculpting, and mixed media art. This program is a continuation of the 2015 – 2016 pilot program with the Oklahoma Arts Council for their Arts & the Military Initiative. Due to scheduling conflicts, the dates sometimes varied from the above-listed 1st and 4th Fridays. September 28, October 5, October 19, October 26, November 2, November 30, February 22, March 22, April 5, April 26, May 3, May 24, June 7, June 28, July 26, September 6, September 27

3

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

NON-RECURRING EVENTS

Community Partnership Meeting | September 4, 2018 Location: Fred Jones Jr. Museum of Art, Norman, OK FAC Executive Director Douglas Shaw Elder met with Lesha Maag, Director of Audience Development at the Fred Jones Jr. Museum of Art, to discuss potential partnership opportunities.

ABLE Commission Roundtable | September 5, 2018 Location: ABLE Commission, Oklahoma City, OK FAC Executive Director Douglas Shaw Elder attended the ABLE Commission roundtable by Karen Tipton, Lieutenant for the State of Oklahoma ABLE Commission, Brenda Hall, the City Clerk for the City of Norman, and representatives from the Norman Police Department, to discuss how the new liquor laws would impact local businesses and events.

Ceramics Department Meeting | September 5, 2018 Location: Firehouse Art Center, Norman, OK FAC Executive Director Douglas Shaw Elder and Executive Assistant Kristyn Brigance met with FAC ceramics instructor Olivia Egan to discuss the Winter 2018 ceramics program at the Firehouse.

University of Oklahoma Nonprofit Open House | September 6, 2018 Attendees: 50 Location: Oklahoma Memorial Union Governors, Regents, & Associates Room FAC Executive Director Douglas Shaw Elder attended this open house event organized by Diana Hartley of the Nonprofit Studies Program and Department of Political Science at the University of Oklahoma.

City Council Meeting | September 11, 2018 Location: Norman City Council, Norman, OK FAC Executive Director Douglas Shaw Elder attended the Norman City Council meeting.

Oklahoma State Fair Judging | September 12, 2018 Adults: N/A | Children: 300 Location: Oklahoma State Fair Park, Oklahoma City, OK FAC Executive Director Douglas Shaw Elder served as a judge for the photography exhibition, reviewing work from almost 300 children.

Community Partnership Meeting | September 13, 2018 Location: Fred Jones Jr. Museum of Art, Norman, OK FAC Executive Director Douglas Shaw Elder met with Amanda Boehm-Garcia, Outreach Coordinator for the Fred Jones Jr. Museum of Art, to discuss partnership opportunities.

4

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

OVAC 12x12 | September 13, 2018 Total Attendees: 150 Location: 50 Penn Place, Oklahoma City, OK FAC Executive Director Douglas Shaw Elder attended the annual fundraiser for the Oklahoma Visual Arts Coalition.

Community Partnership Meeting | September 14, 2018 Location: Firehouse Art Center FAC Executive Director Douglas Shaw Elder met with Jason Poudrier, novelist, essayist, poet, Purple Heart recipient, and Director of Events for Military Experience & the Arts to discuss potential opportunities for partnership.

Norman Lions Club Meeting | September 18 & 25, 2018 Location: First Presbyterian Church, Norman, OK FAC Executive Director Douglas Shaw Elder attended the Norman Lions Club meeting with Mark Braley, Veterans Services Coordinator for the Cleveland County Health Department.

NAC Arts in Education Bash | September 18, 2018 Total Attendees: 100 Location: MAINSITE Contemporary Art Gallery, Norman, OK FAC Executive Assistant Kristyn Brigance, board president Debby Williams, and board member Sue Madole attended the fourth annual Arts in Education Bash hosted by the Norman Arts Council to spend time with local public educators, artists, and members of the community discussing how to get more artists into local classrooms and to share opportunities for educators to partner with the FAC.

Norman Chamber of Commerce Business After Hours | September 18, 2018 Location: Republic Bank & Trust, Norman, OK FAC Executive Director Douglas Shaw Elder attended the Norman Chamber of Commerce’s Business After Hours event to network with local business leaders and make meaningful connections that could lead to future partnership with the FAC.

War, Literature, & the Arts Conference | September 20 – 21, 2018 Location: U.S. Air Force Academy, Colorado Springs, Colorado FAC Executive Director Douglas Shaw Elder and Director of Events for Military Experience & the Arts Jason Poudrier were selected as panelists for the War, Literature & the Arts Conference at the Colorado U.S. Air Force Academy. The War, Literature, & the Arts Conference is an international conference investigating war, literature and art.

5

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

Plaza District Festival | September 29, 2018 Total Attendees: 572 participants Children: 557 | Adults: 15 Location: Plaza District, Oklahoma City, OK FAC Executive Assistant Kristyn Brigance, FAC Graphic Designer & Development Assistant Emily Smart, and FAC instructors Haley Prestifilippo and Laurence Myers Reese instructed 557 children and 15 adults in four art education activities: cool creatures, mask making, drawing with scissors, and frottage.

Science Museum Oklahoma - Tinkerfest | September 29, 2018 Total Attendees: 707 FAC Executive Director Douglas Shaw Elder attended TinkerFest with volunteers Richard McKown and Emily Smart, instructor Nick Lillard, and aides Talon Newton and Aedan Elizondo. They provided foil sculpting instruction as a free art experience for 707 children.

Community Partnership Meeting | October 1, 2018 Location: Firehouse Art Center FAC Executive Director Douglas Shaw Elder met with Diana Hartley of the Nonprofit Studies Program and Department of Political Science at the University of Oklahoma to discuss opportunities for partnership.

Norman Art Guild Meeting | October 8, 2018 Location: Whispering Willows Art Gallery, Norman, OK FAC Executive Director Douglas Shaw Elder attended the Norman Art Guild meeting.

Allied Arts Member Agency meeting | October 9, 2018 Attendees: 25 Location: Tower Theatre, Oklahoma City, OK FAC Executive Director Douglas Shaw Elder attended the quarterly meeting of all Allied Arts member agencies.

OG&E Cleveland County Community Roundtable | October 10, 2018 Total Attendees: 60 Location: J.D. McCarty Center, Norman, OK FAC Executive Director Douglas Shaw Elder and Executive Assistant Kristyn Brigance attended the annual event hosted by OG&E Community Relations Coordinator John Koons to connect community organizations in the county with each other and also highlight the efforts of OG&E to support those organizations throughout the year.

Allied Arts OPUS X Club Cabaret | October 12, 2018 Location: The Criterion, Oklahoma City, OK FAC Executive Director Douglas Shaw Elder attended the Allied Arts biennial fundraiser, OPUS, which helps to raise awareness and funds to support the arts organizations providing education opportunities throughout the local community. OPUS showcases local performing artists.

6

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

Silver Soiree | October 19, 2018 Location: Fred Jones Jr. Museum of Art, Norman, OK FAC Executive Director Douglas Shaw Elder attended this annual fundraiser for the Fred Jones Jr. Museum of Art.

National Weather Festival | October 20, 2018 Total Attendees: 287 Adults: 25 | Children: 262 Location: National Weather Center, Norman, OK FAC Executive Director Douglas Shaw Elder, Executive Assistant Kristyn Brigance, and instructors Jane Lawson and Laurence Myers Reese facilitated free art education activities including foil sculpting and drawing with scissors at the National Weather Festival.

Oklahoma Arts Conference | October 24 - 26, 2018 Total Attendees: 400 Adults: 400 Location: Enid, OK FAC Executive Director Douglas Shaw Elder and board president Debby Williams attended the 2018 statewide gathering of individuals from arts organizations.

Norman Arts Council & Chamber of Commerce Fall Arts Luncheon | November 7, 2018 Location: Sooner Theatre, Norman, OK Attendees: 100 FAC Executive Director Douglas Shaw Elder attended this event highlighting the relationship between the arts and business communities through awards given by the Norman Chamber of Commerce Business & the Arts Committee and the Norman Arts Council. The Norman Arts Council recognized FAC instructor Jane Lawson for Special Service in the Arts.

Community Partnership Meeting | November 8, 2018 Location: Communities Foundation of OK, Oklahoma City, OK FAC Executive Director Douglas Shaw Elder met with Teresa Rose Crook, Executive Director of Communities Foundation of Oklahoma, to discuss future partnership with the FAC.

FJJMA Veteran’s Day Event | November 13, 2018 Location: Fred Jones Jr. Museum of Art, Norman, OK Amanda Boehm-Garcia, Outreach Coordinator for the Fred Jones Jr. Museum of Art, conducted a tour of the museum for Oklahoma City veterans. Following the tour, FAC Executive Director Douglas Shaw Elder spoke to a gathering of Oklahoma City veterans and advocates about the Firehouse and its programs geared towards veterans.

Norman Philharmonic Fall Fling | November 15, 2018 Location: Sooner Theatre, Norman, OK FAC Executive Director Douglas Shaw Elder attended the Fall Fling fundraiser hosted by the Norman Philharmonic which featured musical theatre repertoire.

7

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

Hitting Your Mark | November 29, 2018 Location: Fred Jones Jr. Museum of Art, Norman, OK FAC Executive Director Douglas Shaw Elder spoke to a gathering of veterans and advocates at the Fred Jones Jr. Museum of Art, leading a writing and art-making activity at the museum with Purple Heart recipient and Pat Tillman Scholar, Jason Poudrier.

ARTisans Lecture Series | December 4, 2018 Location: OU School of Visual Arts, Norman, OK FAC Executive Director Douglas Shaw Elder attended the ARTisans lecture series with presenter and associate professor Jonathan Hils. The lecture presented was Contemporary Sculpture.

One Million Cups | December 5, 2019 Location: MAINSITE Contemporary Art, Norman, OK FAC Executive Director Douglas Shaw Elder attended One Million Cups, where two entrepreneurs from Cleveland County presented their startup companies to the community.

Norman Arts Council Donor Appreciation | December 12, 2019 Location: MAINSITE Contemporary Art Gallery, Norman, OK FAC Executive Director Douglas Shaw Elder attended the Norman Arts Council’s annual holiday and donor appreciation party.

NPS State of the Schools | December 14, 2019 Location: The Railhouse, Norman, OK FAC Executive Director Douglas Shaw Elder attended the annual gathering of teachers, administrators, and community organization representatives to learn more about the state of the Norman Public School System from Superintendent, Dr. Nicholas Migliorino.

Community Partnership Meeting | December 19, 2019 Location: Firehouse Art Center, Norman, OK FAC Executive Director Douglas Shaw Elder and Executive Assistant Kristyn Brigance attended an annual meeting with Kristen Vails, Director of Community Outreach at Fowler Holding Company, regarding the 2018 Fowler Automotive sponsorship of the Firehouse Art Center.

Board Recruitment | December 20, 2019 Location: Firehouse Art Center, Norman, OK FAC board president Debby Williams met with Jana Moring, Director of Donor Relations at the University of Oklahoma Foundation, Inc., for an introductory meeting and recruitment for the FAC Board of Directors.

Allied Arts Member Agency Meeting | January 8, 2019 Location: Allied Arts, Oklahoma City, OK Attendees: 25 FAC Executive Director Douglas Shaw Elder attended the quarterly meeting of all Allied Arts member agencies.

8

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

Board Recruitment | January 10, 2019 Location: Grey Owl, Norman, OK FAC Executive Director Douglas Shaw Elder and board president Debby Williams met with Matt Peacock, Owner and Principal Architect at WPM Design Group, PLLC, for an introductory meeting and recruitment for the FAC Board of Directors.

Ceramic Department Meeting | January 11, 2019 Location: Firehouse Art Center, Norman, OK FAC Executive Director Douglas Shaw Elder met with FAC ceramics instructor Olivia Egan to discuss the Winter 2019 ceramics program at the Firehouse.

Arts Programming for Teens – Practice Audition | January 12, 2019 Attendees: 11 Location: Firehouse Art Center FAC Executive Director Douglas Shaw Elder facilitated a free practice audition for local teenagers auditioning for the Drawing & Painting discipline at the 2019 Oklahoma Summer Arts Institute at Quartz Mountain. This intensive observational drawing practice audition helped prepare students for the competitive audition process.

2019 Chocolate Festival | January 26, 2019 Total Attendees: 60 Adults: 6 | Children: 54 Artists: 1 Location: Norman North High School, Norman, OK The 37th annual Chocolate Festival, hosted by the Norman PTA Council, was open from 10:00 a.m. to 2:00 p.m. FAC assisted 54 children in testing their skill with foil sculpting while adults and children tasted delectable chocolate-inspired delights from vendors spread throughout the nearby gymnasium. FAC Executive Director Douglas Shaw Elder and assistant Aedan Elizondo assisted the children in foil sculpting.

Mayoral Candidate Forum | January 28, 2019 Location: City of Norman, Norman, OK FAC Executive Director Douglas Shaw Elder, Executive Assistant Kristyn Brigance, and board president Debby Williams attended the mayoral candidate forum ahead of the 2019 election.

Community Partnership meeting | January 31, 2019 Location: Firehouse Art Center, Norman, OK FAC Executive Director Douglas Shaw Elder met with art therapist Brittany Dray to discuss potential partnership opportunities.

OK Senate Education Committee | February 1, 2019 Location: Oklahoma Arts Council Conference Room, Oklahoma City, OK FAC Executive Director Douglas Shaw Elder went before the Oklahoma State Senate Education Committee to testify alongside the Oklahoma Arts Council on the state of the arts in Oklahoma.

9

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

Arts Programming for Teens – Practice Audition | February 2, 2019 Attendees: 7 Location: Firehouse Art Center FAC Executive Director Douglas Shaw Elder facilitated a free practice audition for local teenagers auditioning for the Drawing & Painting discipline at the 2019 Oklahoma Summer Arts Institute at Quartz Mountain. This intensive observational drawing practice audition helped prepare students for the competitive audition process.

Allied Arts Campaign Kickoff Event | February 6, 2019 Location: National Cowboy & Western Heritage Museum, Oklahoma City, OK Attendees: 350 FAC Executive Director Douglas Shaw Elder and FAC board members attended the Allied Arts Campaign Kickoff event. The event featured performances by a variety of nonprofit organizations supported by Allied Arts.

Exhibition - Symbiotic | February 7, 2019 Location: OU School of Visual Arts, Norman, OK FAC Executive Director Douglas Shaw Elder attended Symbiotic, an exhibition of collaborative works exploring the relationship between art and community. Mentor artists were paired with student artists, and these teams worked together to create the works showcased.

OU SoVA Member Reception | February 9, 2019 Location: OU SoVA Ceramics Facility, Norman, OK FAC Executive Director Douglas Shaw Elder attended a reception for the sustaining and supporting members of the Oklahoma University’s School of Visual Arts Ceramics Program. He met with faculty and students of the program and was given demonstrations and a tour of the facility.

Community Partnership meeting | February 11, 2019 Location: The Winston, Norman, OK FAC Executive Director Douglas Shaw Elder met with Audra Urquhart, fine arts teacher at Norman North High School, to discuss future partnership possibilities between the Firehouse and Norman North.

Art As Language | February 11, 2019 Location: Whispering Willows Art Gallery, Norman, OK FAC Executive Director Douglas Shaw Elder attended Art As Language, an artist talk sponsored by the Norman Art Guild. Norman artist and graphic designer Jennifer Robertson was the featured speaker for the event.

10

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

ARTisans Course | February 12, 2019 Location: Fred Jones Jr. Art Center, Norman, OK FAC Executive Director Douglas Shaw Elder and board president Debby Williams attended the ARTisans lecture series presented by Dr. Erin Duncan-O’Neill, art history assistant professor at the OU School of Visual Arts. The lecture presented was American Impressionists and American Impressionism.

FAC Gallery: Healing Studio Exhibition | February 15 – 23, 2019 Total Attendees: 140 I 40 reception attendees and 100 Daily Gallery attendees Artists: 16 Location: FAC Gallery Exhibition featured artwork produced by members of the Healing Studio program alongside paintings from their instructor, Jane Lawson. This annual exhibition is a special opportunity for the FAC to showcase the talent and creative expressions of the inspirational individuals who take part in weekly Healing Studio sessions. The Healing Studio program nurtures and provides an outlet for the creative expressions of individuals with varying degrees of cognitive, physical, and learning challenges. Artwork in the show reflects the topics and visual art instruction explored during the program over the past year. Reception: Friday, February 15, 6 – 9 PM, with 40 attendees

Community Partnership Meeting | February 18, 2019 Location: Firehouse Art Center, Norman, OK FAC Executive Director Douglas Shaw Elder and board member Fred Schmidt met with FAC instructor Pam Bradford to discuss the Firehouse’s building remodel plans and how to best utilize the building to create functional multipurpose spaces.

Community Partnership Meeting | February 21, 2019 Location: Firehouse Art Center, Norman, OK FAC Executive Director Douglas Shaw Elder and board member Fred Schmidt met with FAC instructor Chris Burnett to discuss the Firehouse’s building remodel plans and how to best utilize space and accommodate the needs of the Firehouse’s kiln formed glass classes.

Community Partnership Meeting | February 26, 2019 Location: Firehouse Art Center, Norman, OK FAC Executive Director Douglas Shaw Elder and board member Fred Schmidt met with FAC instructor Olivia Egan to discuss the Firehouse’s building remodel plans and how to best utilize space and accommodate the needs of the Firehouse’s ceramics program.

OU Nonprofit Internship & Career Fair | February 27, 2019 Attendees: 50 Location: Oklahoma Memorial Union Governors, Regents, & Associates Room FAC Executive Director Douglas Shaw Elder attended this meet and greet event organized by Diana Hartley of the Nonprofit Studies Program and Department of Political Science at the University of Oklahoma. This event was designed for students who have an interest in internships or other work in the nonprofit field to meet with nonprofit directors.

11

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

Community Partnership Meeting | February 28, 2019 Location: Firehouse Art Center, Norman, OK FAC Executive Director Douglas Shaw Elder and board member Fred Schmidt met to discuss the Firehouse’s building remodel plans and how to best utilize space and meet the needs of the Firehouse’s gift shop.

Allied Arts Employee Giving Campaign | March 6, 2019 Location: American Fidelity, Oklahoma City, OK FAC Executive Director Douglas Shaw Elder presented information about the Firehouse to the employees of American Fidelity, alongside representatives from other Allied Arts Member Agencies, to stimulate interest in Allied Art’s annual employee giving campaign. He facilitated art education experiences with attendees in foil sculpting.

Norman Chamber of Commerce Business After Hours | March 7, 2019 Location: McClain Bank, Norman, OK FAC Executive Director Douglas Shaw Elder, Executive Assistant Kristyn Brigance, board members Debby Williams and Becky Franklin, and instructors Thomas Stotts and Pamela Bradford attended the Norman Chamber of Commerce Business After Hours event at McClain Bank. Many works by Firehouse art students and instructors were featured at the event.

Melrose Sessions | March 7, 2019 Location: The Depot, Norman, OK FAC Executive Director Douglas Shaw Elder opened a collaborative exhibit “Melrose Sessions” with local artist Skip Hill. The exhibition ran through April 27th and featured a combination of Elder’s sculptural wood carvings and Hill’s colorful drawings.

Second Friday Norman Art Walk | March 8, 2019 Location: The Depot, Norman, OK The Depot hosted an exhibition of new work by FAC Executive Director Douglas Shaw Elder and collaborating artist Skip Hill with a public reception.

FAC Visioning Workshop | March 10, 2019 Location: Firehouse Art Center, Norman, OK The Firehouse Art Center held a visioning workshop with students and parents of students to discuss the future of the Firehouse’s facility and the upcoming building expansion and renovation project.

Artist Lecture | March 12, 2019 Location: OU School of Visual Arts, Norman, OK FAC Executive Director attended a lecture and demonstration by visiting artist Chris Gustin at the OU School of Visual Arts.

12

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

Fowler Volunteer Day | March 13 – 15, 2019 Location: Norman Firehouse Art Center, Norman, OK Volunteers from Fowler Automotive visited the FAC to assist with necessary projects around the building. They assisted with the clean-up and painting of FAC’s studios and classrooms.

Jason Poudrier, et al, at Cameron University | March 27, 2019 Location: Cameron University, Lawton, OK FAC Executive Director Douglas Shaw Elder attended a lecture by Jason Poudrier of Cameron University to take a tour of the school and get a glimpse of his initiatives. Jason Poudrier was part of the original arts team for the Oklahoma Arts Council. Douglas Shaw Elder also met and recruited artist Katherine Liontas-Warren to provide an exhibition for the Firehouse Art Center in 2020.

Community Partnership Meeting | March 28, 2019 Location: Lincoln Elementary, Norman, OK FAC Executive Director Douglas Shaw Elder met with Lincoln Elementary Principal Olivia Dean to discuss art education provided by FAC to Lincoln Elementary School and ongoing opportunities for partnership.

NAC One Event | March 30, 2019 Location: MAINSITE Contemporary Art, Norman, OK FAC board president Debby Williams, Executive Assistant Kristyn Brigance, and many FAC instructors attended the NAC’s ONE event fundraiser and arts and urban culture celebration. The theme for the 2019 event was The Roaring Twenties: The Age of ONEderful Nonsense. The Firehouse donated children’s scholarships to be auctioned at the event.

FAC Visioning Workshop | April 1, 2019 Location: Firehouse Art Center, Norman, OK The Firehouse Art Center held a visioning workshop for the building expansion and renovation project. Members, students, and neighbors were invited to join the Firehouse board of directors to discuss the future of the Firehouse and their vision going forward.

Oklahoma Arts Day | April 3, 2019 Location: Oklahoma State Capitol, Oklahoma City, OK FAC Executive Director Douglas Shaw Elder and board president Debby Williams joined artists and arts leaders from around the state to encourage legislators to prioritize funding for the arts in Oklahoma. Performing arts, visual arts, music, and many other disciplines converged on the Capitol to meet face-to-face with Oklahoma legislators about the importance of funding the arts in the state.

Annual Board of Parks Commissioners Presentation | April 4, 2019 Location: City Council Chambers, Norman, OK FAC Executive Director Douglas Shaw Elder gave the Firehouse’s annual presentation to the City of Norman’s Parks and Recreation Board of Parks Commissioners.

13

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

Outdoor Movie Series Walk-Through | April 5, 2019 Location: Lions Park, Norman, OK FAC Executive Director Douglas Shaw Elder and Executive Assistant Kristyn Brigance met with representatives of the Norman Parks and Recreation Department, sponsors, and other partnering organizations to do a walk through of the park in final preparation of the Outdoor Movie Series held in Lions Park during the summer.

Allied Arts Artini Fundraiser | April 12, 2019 Location: Science Museum of Oklahoma, Oklahoma City, OK FAC Executive Director Douglas Shaw Elder attended the annual Artini fundraiser for Allied Arts.

43rd Governor’s Arts Awards | April 16, 2019 Location: OK State Capitol, Oklahoma City, OK FAC Executive Director Douglas Shaw Elder attended the annual presentation of awards for outstanding art programs and people throughout the state. Awards were presented to individuals and businesses for their leadership, contributions, and commitment to the arts.

Lincoln Community Spotlight Closing Reception | April 18, 2019 Total Attendees: 79 Location: FAC Gallery, Norman, OK The Lincoln Elementary Community Spotlight featured work created by Lincoln Elementary students through the FAC’s Kids Art is Smart Program.

Allied Arts Employee Giving Campaign | April 23, 2019 Location: Kimray Inc., Oklahoma City, OK FAC Executive Director Douglas Shaw Elder presented information about the Firehouse to the employees of Kimray, alongside representatives from other Allied Arts Member Agencies, to stimulate interest in Allied Art’s annual employee giving campaign. He facilitated art education experiences with attendees as well, leading foil sculpting.

Visioning Workshop | April 24, 2019 Location: Firehouse Art Center, Norman, OK The Firehouse Art Center held a visioning workshop with students and parents of students to discuss the future of the Firehouse’s facility and the upcoming building expansion and renovation project.

Norman Music Festival | April 25 – 27, 2019 Total Attendees: 157 Adults: 33 | Children:124 Location: Norman, OK FAC Executive Director Douglas Shaw Elder, Executive Assistant Kristyn Brigance, and volunteer Jamie Lim attended Norman Music Festival and facilitated art education programs in foil sculpting and frottage.

14

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

Exhibition – 104th Annual OU School of Visual Arts Student Exhibition | April 25, 2019 Location: Fred Jones Jr. Museum of Art, Norman, OK FAC Executive Director Douglas Shaw Elder attended the reception for the 104th Annual OU School of Visual Arts Student Exhibition, presenting his awards as a juror for the show.

Earth Day | April 28, 2019 Total Attendees: 150 Adults:10 | Children:140 Location: Reaves Park, Norman, OK FAC Executive Director Douglas Shaw Elder and FAC instructor Pam Bradford presented thumbprint painting as a free art education activity in partnership with the City of Norman’s Earth Day.

Norman Pride Festival | May 4, 2019 Location: Norman, OK FAC Executive Director Douglas Shaw Elder, Executive Assistant Kristyn Brigance, and aides Jamie Lim, Emily Strickler, and Aedan Elizondo attended the Norman Pride Festival, providing educational art activities including gestural painting and foil sculpting.

Building Renovation Meeting | May 7, 2019 FAC Executive Director Douglas Shaw Elder met with James Briggs, City of Norman’s park planner to discuss upcoming building renovation at the FAC.

Norman Downtowners Association Meeting | May 9, 2019 Location: The Depot, Norman, OK FAC Executive Director Douglas Shaw Elder attended the monthly meeting held by the Norman Downtowners Association.

Allied Allocations Presentation | May 16, 2019 Total Attendees: 25 Location: Allied Arts OKC, Oklahoma City, OK FAC Executive Director Douglas Shaw Elder, board President Fred Schmidt, and board member Sue Madole presented the FAC’s annual report to the Allied Arts Allocations board, who determine the amount of funds each member agency will receive in the coming fiscal year.

Outdoor Movie Series – Ralph Breaks the Internet | May 17, 2019 Total Attendees: 160 Adults: 11 | Children: 149 Location: Lions Park, Norman, OK FAC Executive Director Douglas Shaw Elder, Executive Assistant Kristyn Brigance, and assistants Aedan Elizondo and Jamie Lim facilitated free art education activities including foil sculpting and mask making for the Norman community at community partner the City of Norman’s Outdoor Movie Series.

15

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

Community Partnership Meeting | May 22, 2019 FAC Executive Director Douglas Shaw Elder met with Erin Gavaghan, Executive Director for the Norman Arts Council, McPherson Fabrication, and other local business owners to discuss the placement of four new bike racks in Norman.

Ignite OKC | May 30, 2019 Location: Chickasaw Bricktown Ballpark, Oklahoma City, OK FAC Executive Director Douglas Shaw Elder and Executive Assistant Kristyn Brigance attended the 12th installment of Ignite OKC. IgniteOKC is a community-driven networking event consisting of a series of rapid-fire presentation. Former FAC Graphic Designer and Development Assistant Emily Strickler was a presenter at the event.

Outdoor Movie Series: Spiderman | June 7, 2019 Location: Lions Park, Norman, OK Total Attendees: 202 Adults: 33 | Children: 169 Location: Lions Park, Norman, OK FAC Executive Director Douglas Shaw Elder, Executive Assistant Kristyn Brigance, and assistants Aedan Elizondo and Emily Strickler facilitated free arts education activities including foil sculpting and mask making for the Norman community at community partner the City of Norman’s Outdoor Movie Series.

Norman Downtowners Association Meeting | June 13, 2019 Location: The Depot, Norman, OK FAC Executive Director Douglas Shaw Elder attended the monthly meeting held by the Norman Downtowners Association.

Board Recruitment | June 14, 2019 Location: Republic Bank & Trust, Norman, OK FAC Executive Director Douglas Shaw Elder and board member Matt Peacock met with Josh Hinkle, Vice President & Treasury Management Officer at Republic Bank & Trust, for an introductory meeting and recruitment for the FAC Board of Trustees.

Outdoor Movie Series: The Greatest Showman | June 21, 2019 Location: Lions Park, Norman, OK Total Attendees: 180 Adults: 22 | Children: 158 Location: Lions Park, Norman, OK FAC Executive Director Douglas Shaw Elder, Executive Assistant Kristyn Brigance, and assistants Jamie Lim, Aedan Elizondo, and Lacy Jo Burgess facilitated free arts education activities including foil sculpting and mask making for the Norman community at community partner the City of Norman’s Outdoor Movie Series.

16

Firehouse Art Center Activities September 1, 2018 – August 31, 2019

Goddard Center 49th Annual Juried Arts Exhibition | June 29, 2019 Location: The Goddard Center, Ardmore, OK FAC Executive Director Douglas Shaw Elder and FAC instructors and friends of the Firehouse Thomas Stotts, Chris Burnett, Kylie Anderson, Jane Lawson, Matt Reed, Judy Vogel Osburn, Warren Osburn, and Emily Strickler attended the 49th Annual Juried Arts Exhibition at the Goddard Center. Instructor Kylie Anderson received an honorable mention.

Community Partnership Meeting | July 25, 2019 Location: Firehouse Art Center, Norman, OK FAC Executive Director Douglas Shaw Elder met with Jason Poudrier, novelist, essayist, poet, Purple Heart recipient, and Director of Events for Military Experience & the Arts to discuss potential opportunities for partnership.

Public Arts Board “Unbound” Dedication | July 25, 2019 FAC Executive Director Douglas Shaw Elder attended the dedication of “Unbound” at the Norman Public Central library.

Tourist For A Day | July 27, 2019 Location: Firehouse Art Center, Norman, OK The Firehouse Art Center participated in this new initiative by City of Norman Mayor Breea Clark and Visit Norman that encouraged the community to rediscover attractions and resources in Norman. Firehouse faculty was on hand to facilitate a variety of engaging hands- on visual arts activities that provided visitors with a taste of the skills taught in classes at the Firehouse. The FAC also hosted a duck hunt, encouraging participants to post a photograph of themselves to social media with one of eight park ducks.

Board Recruitment | August 7, 2019 Location: Firehouse Art Center, Norman, OK FAC Executive Director Douglas Shaw Elder and board members Debby Williams and Becky Schoelen met with Stephanie Keller for an introductory meeting and recruitment for the FAC Board of Trustees.

FAC Board Fall Event Committee | August 8, 2019 FAC Executive Director Douglas Shaw Elder met with the FAC Board of Trustees to discuss upcoming fall events at the Firehouse.

Norman Chamber of Commerce Partners In Education Breakfast | August 13, 2019 JD McCarty Center 2002 E. Robinson Street

NPS Back to School Night at Truman Primary | August 19, 2019 Location: Truman Primary School, Norman, OK FAC Executive Assistant Kristyn Brigance attended Norman Public School’s Back to School Night at Truman Primary to meet parents and pass out flyers about upcoming art after school programs at the Firehouse.

17 Norman Firehouse Art Center, Inc.

STATEMENT OF ACTIVITY September 2018 - August 2019

TOTAL Revenue 4000 Contributions 47,634.03 4100 Investment Income 11,682.19 4200 Support 156,151.00 4300 Memberships 15,200.00 4400 Classes 122,651.00 4500 Sales 25,999.15 4600 Special Events Income 250.00 4800 Other Revenues -1,658.43 4850 In-Kind Revenues 77,300.00 Total Revenue $455,208.94 GROSS PROFIT $455,208.94 Expenditures 5000 Salary Expense 166,957.16 5100 Payroll Expenses 24,559.97 5300 Professional Services 113,144.43 5350 Travel 1,731.93 5400 Supplies 12,014.83 5450 Postage 1,235.46 5500 Occupancy Expenses 15,137.54 5600 Membership Discounts-Tuition 3,494.00 5601 Member Discount-Gift/Gallery 724.53 5630 Other Discounts 3,944.54 5900 Printing 2,975.82 6000 Advertising 5,963.04 6010 Awards and Gifts 62.78 6015 Entertainment/Recruiting 1,045.47 6017 Entertainment/Food 1,171.93 6021 Credit Card Fees 4,707.22 6030 Insurance 10,966.79 6150 City/Chamber Events 260.00 6210 Dues and Subscriptions 1,757.70 6220 Equipment Acquisition 189.94 6230 Technology 2,223.83 6500 Depreciation 11,115.51 6660 In-Kind Expenses 77,300.00 Total Expenditures $462,684.42 NET OPERATING REVENUE $ -7,475.48 NET REVENUE $ -7,475.48

Accrual Basis Wednesday, January 8, 2020 04:24 PM GMT-06:00 1/1 Norman Firehouse Art Center, Inc. Budget FY19-20 Approved 09-2019 Total Budget Revenue 4000 Contributions 4002 Business/Corp./Fdns/Sponsors 14,000.00 4003 Individuals 3,000.00 4004 Other Contributions 555,795.00 4006 Schools 1,000.00 4008 Donor Restricted Contributions 25,000.00 Total 4000 Contributions 598,795.00 4100 Investment Income 4110 Endowment Income 10,300.00 Total 4100 Investment Income 10,300.00 4200 Support 4201 City 60,000.00 4202 State Oklahoma Arts Council 35,000.00 4203 National 8,784.00 4204 Norman Arts Council 28,820.00 4206 Allied Arts-Allocation 14,783.00 4208 Allied Arts-Grants 6,000.00 4209 Other Support 27,250.00 Total 4200 Support 180,637.00 4300 Memberships - 4301 Business/Corporations - 4302 General Public Members 16,150.00 4303 Board Members 1,600.00 Total 4300 Memberships 17,750.00 4400 Classes 4401 Materials Income 19,500.00 4403 Tuition 121,000.00 4404 Cancellation Refunds (5,000.00) 4406 Other fees 850.00 Total 4400 Classes 136,350.00 4500 Sales - 4501 Gallery Sales 1,400.00 4503 Gift Shop Sales 24,000.00 Total 4500 Sales 25,400.00 4600 Special Events Income 4615 Special Event Income-Gala 9,460.00 4625 Creativity Private Event 500.00 Total 4600 Special Events Income 9,960.00 4800 Other Revenues - 4801 Interest Income 3,000.00 4809 Unrealized Gain/Loss on Invest 4,000.00 Total 4800 Other Revenues 7,000.00 4850 In-Kind Revenues 77,300.00 Total Revenue 1,063,492.00 Expenditures - 5000 Salary Expense 184,250.00 5100 Payroll Expenses 5101 Benefits and Vacation 13,500.00 5102 Taxes 14,250.00 Total 5100 Payroll Expenses 27,750.00 5300 Professional Services - 5301 Accounting 23,400.00 5303 Design 5,425.00 5305 Artist Commission 17,000.00 5306 Instructor Fees 64,000.00 5308 Other Professional Fees 7,000.00 5310 Misc. Services 6,000.00 Norman Firehouse Art Center, Inc. Budget FY19-20 Approved 09-2019 Total Budget Total 5300 Professional Services 122,825.00 5350 Travel - 5351 Business Meals 100.00 5352 Room & Board 1,172.00 5353 Transportation 800.00 5354 Conferences 850.00 Total 5350 Travel 2,922.00 5400 Supplies - 5401 Art Materials 9,800.00 5404 Office Supplies 2,000.00 5412 Gallery 150.00 5416 Health & Safety 150.00 Total 5400 Supplies 12,100.00 5450 Postage 2,720.00 5500 Occupancy Expenses - 5501 Janitorial 5,900.00 5502 Copier 400.00 5503 Repairs and Maintenance 2,250.00 5505 Telephone 2,800.00 5506 Security System 800.00 5507 Rent 1,100.00 5508 OG&E 1,600.00 5509 ONG 700.00 5510 Utilities 850.00 Total 5500 Occupancy Expenses 16,400.00 5600 Membership Discounts-Tuition 4,000.00 5601 Member Discount-Gift/Gallery 900.00 5630 Other Discounts 6,000.00 5900 Printing 7,440.00 6000 Advertising 6,000.00 6010 Awards and Gifts 575.00 6001 Marketing 3,950.00 6015 Entertainment/Recruiting 3,690.00 6017 Entertainment/Food 13,675.00 6021 Credit Card Fees 5,000.00 6030 Insurance - 6032 Liability 9,500.00 6033 Workers' Compensation 1,900.00 Total 6030 Insurance 11,400.00 6150 City/Chamber Events 400.00 6210 Dues and Subscriptions 1,500.00 6220 Equipment Acquisition 1,000.00 6230 Technology 100.00 6231 Computer Equipment 2,900.00 6232 Website & Software Expenses 2,500.00 6233 Digital Cameras & Misc Equip 100.00 Total 6230 Technology 5,600.00 6400 Fundraising 1,200.00 6500 Depreciation 10,000.00 6660 In-Kind Expenses 77,300.00 6700 Miscellaneous Expense 2,100.00 Total Expenditures 530,697.00 Net Operating Revenue 532,795.00 ITEM 1

CLEVELAND COUNTY HISTORIC MUSEUM

Cleveland County Historical Society & The Moore-Lindsay Historic House Museum

Annual Report to the City of Norman Finance Committee Compiled January 2020

1 Contents

Contents ...... 2 2020 Funding Request ...... 3 Organizational Information ...... 4 Mission, Goals, and History ...... 4 Staff ...... 4 Involvement of Board of Directors ...... 4 Use of 2019 Funding ...... 5 Summary ...... 5 Operating Hours and Visitor Numbers ...... 6 Programming...... 7 Financial Information ...... 9 CCHS 2020 Budget ...... 9 Other Income Sources ...... 10 CCHS 2019 End-of-Year Financial Statement ...... 12 Explanation of Accounts ...... 14 2018 IRS Form 990 ...... 15

2 2020 Funding Request

In 1973, the City of Norman asked the Cleveland County Historical Society (CCHS) to oversee the newly established Moore-Lindsay Historic House Museum (MLHHM) at 508 N. Peters. CCHS operates the Museum, which includes the employment of a manager, with a grant from the City of Norman. For fiscal year 2020, CCHS received a grant of $30,870. In 2008, CCHS received $35,000 to operate the museum. Since that time the amount of funding from the City has decreased. From 2015 to the present, the funding has stayed at $30, 870. During these last five years, there has been an increase in educational programing, in exhibits, and in displays, all of which have increased museum visitation. CCHS has also seen an increase in material donations to the museum; these donations of artifacts, photographs and manuscripts ultimately will help the MLHHM to present a more thorough and accurate history of Norman and Cleveland County. All new materials to the museum have to be accessed and archived. (For example, CCHS recently received a donation of at least 50 boxes of negatives from one of the photography studios on Main Street, showing Norman citizens and events starting in the 1930s. All of this material has to be sorted, cataloged, and accessioned, a process which will require a considerable number of manhours.) Currently the museum manager works part-time, 30-hours per week. CCHS would like to see an increase in funding to extend the manager’s hours and to hire a part time employee to help with museum programing and accessioning new donations to the historical archives. CCHS appreciates the continued financial support of the City of Norman for the essential task of preserving the city and county’s history and presenting it to the public in an educational and entertaining manner. For fiscal year 2021, CCHS is asking the City of Norman to reinstate the level of funding provided in 2008, restoring the grant to $35,000 a year.

3 Organizational Information

Mission, Goals, and History It is the mission of the Cleveland County Historical Society to “research, preserve, publicize and perpetuate the history and genealogy of Cleveland County, Oklahoma and its people,” and to “assemble and display objects of historical interest and significance.” Goals for the Moore-Lindsay Historic House Museum include preserving and displaying items of interest concerning the history of Cleveland County, stimulating interest in historical study of the county, and disseminating information about this history through education programs, publications, and interpretive exhibits. The MLHHM strives to be a cultural and educational center, preserving and sharing records of the culture, religions, government, and business of Norman and Cleveland County. In 1973, in support of Norman citizens’ efforts to preserve their local history and architecture, the City of Norman purchased the Moore-Lindsay House at 508 N. Peters with the intention of using it to house a historical museum run by the Cleveland County Historical Society. Soon after the purchase, the City allocated funds to renovate the historic house to its original Victorian style, which represents the early settlement and statehood of Oklahoma. Generous donations of artifacts and funds from the citizens of Cleveland County allowed CCHS to decorate each room in the historic house to represent the life of Victorian America at the turn of the twentieth century. CCHS is proud to continue their partnership with the City as guardians of the Moore-Lindsay Historic House Museum. Staff The Moore-Lindsay House employs one paid staff person, the Museum Manager. This position is currently 30 hours a week with a salary of $20,000 a year. It is the museum manager’s responsibility to create museum exhibits and displays using CCHS’s archive collection, to plan events at the museum that educate visitors about the history of Norman and Cleveland County, to develop educational programming, and to give guided tours of the museum. Additionally, the manager maintains the cleanliness of the historic house, supervises volunteers, and handles the processing and cataloguing of the Cleveland County Historical Society collections. Current Museum Manager Amy Pence holds a Bachelor of Science in Education from the University of Oklahoma. She has experience as a teacher and a librarian, and is passionate about local history. Amy has been at the MLHHM since October 2018.

Involvement of Board of Directors All members of the CCHS Board of Directors pay dues, volunteer their time at MLHHM events, and attend monthly meetings to contribute their ideas and guide programming at the MLHHM. Board members also help with research requests from the community, assist with exhibit and event planning, and provide support for the museum manager.

4 Use of 2019 Funding

Summary City of Norman funds are used to mostly to pay the museum manager, cover the cost of utilities for the building, and to pay the accountant who handles museum payroll and taxes. Having funds to pay for these basic requirements for keeping the museum open to the public frees up funding from other sources to cover the costs associating with providing programming such as exhibits, events, and educational offerings. Other uses of City funds include providing internet service for museum staff to use for research purposes, covering the cost of dues to professional organizations such as the Oklahoma Museum Association, paying bank account fees for the account holding the funds, and paying the fee for the yearly City of Norman registration for our alarm system. At this time, it would be impossible to continue operating the MLHHM without this essential funding.

2019 Use of City Funds Payroll & Payroll Tax $22,904.00 Utilities $2,709.64 Accountant Fee $2,500.00 Internet Service $1,201.47 Organizational Dues $125.00 Bank Fees $48.00 Alarm Registration Fee $10.00 Total $29,498.11

Amount Remaining $1,371.89

5 Operating Hours and Visitor Numbers The MLHHM is open to the public 11am to noon and 1pm to 4pm Tuesday through Saturday; guided tours are conducted at 11:00 am, 1:00 pm and 3:00 pm, or by appointment, and self-guided tours are also available at any time during operating hours. The MLHHM does not charge admission to visit the museum but suggests a $5 per person donation. The MLHHM has seen a large upsurge in the number of visitors to the museum in the past year. The total number of visitors in 2019 was 52% higher than in the previous year. It is expected that this trend will continue in 2020, due to expanded program offerings, a high-quality visitor experience, and an increase in advertising and social media presence.

Visitor Stats 2018 2019 Month Change Visitors Visitors January 27 48 +78% February 56 155 +177% March 57 191 +235% April 81 157 +94% May 52 172 +231% June 104 90 -13% July 182 275 +51% August 57 119 +109% September 83 297 +258% October 246 207 -16% November 23 85 +270% December 524 468 -11% Total 1492 2264 +52%

6 Programming Programming for the Moore-Lindsay Historic House Museum in 2019 included nine exhibits and displays, eleven events, and twenty-two educational programs, including field trips, group tours, children’s camps and workshops, and presentations. All programs hosted by the MLHHM are open to the public. Admission is free, except for workshops and children’s history camps, which cost $5 per child.

2019 Exhibits and Displays: • February: Valentine’s Day Cards Display • February-April: Frank Flood’s Tool Chest Exhibit • March-April: Junior Curator Displays • May-July: Changing Fashions on the Prairie Exhibit • August: Junior Curator Displays • August: Early Norman Schools Display • September-November: Annual Quilt & Handicrafts Exhibit • October: Mourning and Contacting the Dead Display • November-December: Victorian Christmas Traditions Exhibit

2019 Events: • February 8: Art Walk Open House, Spring Exhibit Opening • April 12: Art Walk Open House for Junior Curator Exhibits • May 10: Art Walk Open House, Summer Exhibit Opening • May 11: Mother’s Day Tea • July 27: Fundraiser Kick-off Party • August 6: National Night Out • September 13: Art Walk Open House, Fall Exhibit Opening • September 14: Fundraiser Yard Sale • September 21: Participated in Smithsonian Magazine’s Museum Day • October 31: Trick-or-Treating at the Moore-Lindsay • December 13: Christmas Open House

2019 Educational Programs: • February 9: Workshop: Making Victorian Valentines • February 12: Off-site Presentation to Central OK Woodturners Assoc. • March 15: Off-site Presentation to Oklahoma Library Assoc. • March 19: Spring Break Camp: Victorian Tea Party • March 21: Spring Break Camp: Junior Curator • April 19: Field Trip from Lincoln Elementary • July 2: Group Tour for OU Library Staff • July 3: Summer Camp: Victorian Tea Party • July 10: Summer Camp: Pioneer Childhood • July 17: Summer Camp: Pioneer Cooking • July 24: Summer Camp: Victorian Tea Party

7 • July 31: Summer Camp: Junior Curator • August 8: Group Tour for the Minco Hobby Club • August 9: Summer Camp: Pioneer Cooking • September 5: Group Tour for Material Culture class from OU • October 3: Group Tour for History class from OBU • October 26: Hosted Preservation Oklahoma Archaeological Workshop • November 14: Group Tour from Full Circle Adult Day Center • December 3: Field Trip for homeschool group • December 10: Group Tour for Pumpkin Shell Preschool • December 12: Presentation given to Norman Downtowner’s Association • December 17: Victorian Tea Party for Girl Scout Troop

8 Financial Information

CCHS 2020 Budget

Projected 2020 Expenses Payroll & Payroll Tax $25,000 Accountant Fees $2,500 Utilities $3,000 Internet Service $1,300 Supplies $1,500 Events and Programming $3,500 Staff Development & Organizational Dues $900 Gift Shop Stock $800 Postage & Advertising $350 Website $400 Miscellaneous $1,000 Carpenter's Lace Restoration $3,050 Total Expenses $43,300

9 Other Income Sources In 2019, CCHS income outside of the grant from the City totaled $15,263.19, approximately double the income in 2018. Of this income, $11,565.77 was unrestricted and accessible for CCHS and MLHHM use, while $3,697.42 was restricted income. Sources of unrestricted income, which covered approximately 31.55% of the year’s expenses, include an Operational Support Grant from the Norman Arts Council, individual donations, gift shop sales, sales of CCHS books, dues from CCHS members, royalties from the publisher of the CCHS books, rentals of the building for weddings or events, and interest from CCHS’s OKC Community Foundation Fund account. Restricted income include interest from a short-term CD investment and donations for the MLHHM’s Carpenter’s Lace Restoration Project. In an effort to raise income in 2019, CCHS implemented a fee for photographers who wish to use the Historic House as a set for photo shoots, and the MLHHM has begun offering a paid birthday party package for those who wish to celebrate with a Victorian Tea Party at the museum. Registration fees for history camps, workshops, and tea parties are a large source of MLHHM income, and the amount brought in by these events is almost four times what they earned in 2019 (from $175 to $672). This is due in part to the addition of two extra summer camp sessions, one new workshop, and the highly successful new event, the Mother’s Day Tea Party, which alone brought in almost $200 in registration fees. Additionally, CCHS undertook a fundraising campaign to support a project to restore the missing “carpenter’s lace” woodwork in the Historic House. This campaign exceeded its goal of $3000 in less than four months, completely funding the project through local individual donations. CCHS and the museum manager continue to attempt to improve these existing income streams, as well as searching out new sources of funding. In 2019, a grant application was filed with the Oklahoma Historical Society to fund the addition of digital and multi- sensory exhibit content, as well as to purchase new security cameras for the museum. CCHS was just notified that this grant has been approved, and while the date for distribution of funds has not been finalized, this grant will bring in an additional $4,950 for museum use. An application has also been submitted to renew the Norman Arts Council Operational Support Grant for 2020-2022, at a requested $5,550 per year.

10 2019 Additional Income % of Total Source Income Expenses Covered Unrestricted Income Norman Arts Council Grant $5,550.00 15.14% Donations $1,117.00 3.05% Gift Shop, Book Sales, Membership Dues $1,913.75 5.22% Rentals, Photographer Fees, & Birthday Parties $400.00 1.09% Camp, Workshop, & Tea Party Enrollment Fees $672.00 1.83% OKC Community Foundation Fund Interest $1,080.00 2.95% Book Royalties $833.02 2.27% Total Unrestricted Income $11,565.77 31.55%

Restricted Income: Carpenter's Lace Restoration Fundraising $3,050.00 n/a Interest on CD $647.42 n/a Total Restricted Income $3,697.42 n/a

Total Income $ 15,263.19

11 CCHS 2019 End-of-Year Financial Statement

2019 Income Unrestricted Income City of Norman Grant Funds $30,870.00 Norman Arts Council Grant $5550.00 Donations $1117.00 Gift Shop, Book Sales, Membership Dues $1,913.75 Rentals, Photographer Fees, & Birthday Parties $400.00 Camp, Workshop, & Tea Party Enrollment Fees $672.00 OKC Community Foundation Fund $1,080.00 Book Royalties $833.02 Total Unrestricted Income $42,435.77

Restricted Income Interest on CD $647.42 Carpenter's Lace Restoration Fundraising $3,050.00 Total Restricted Income $3,697.42

Total Income $46,133.19

2019 Expenses Payroll & Payroll Tax $22,904.00 Accountant Fees $2,300.00 Utilities $2,709.64 Internet Service $1,201.47 Supplies $1,325.37 Events and Programming $2,776.51 Staff Development & Organizational Dues $850.56 Gift Shop Stock $532.43 Postage & Advertising $721.07 Website $292.98 Miscellaneous $1,041.01 Total Expenses $36,655.04

Unrestricted Income v Expenses, Budget Shortfall or Overage: +$5,780.73 statement continued on next page

12

2019 End of Year Account Balances Unrestricted Assets City of Norman Grant Fund $21,501.32 CCHS Operating Fund $10,336.69 NAC Grant Fund $1,532.77 Restoration Fund $3,209.47 CCHS Books Account $7,328.52 PayPal $263.37 Total Unrestricted Assets $44,172.14

Restricted Assets Carpenter’s Lace Restoration Fund $3050.00 CD* $37,432.77 OKC Community Foundation Fund* $20,000.00 Total Restricted Assets $60,482.77

Total Assets $104,654.91

13 Explanation of Accounts CCHS maintains several accounts for the operation of the historical Society and the MLHHM. These accounts and their uses are as follows:

• City of Norman Grant Fund: This account holds only funds received from the City of Norman. It is used to pay staff salary, payroll taxes, museum utilities, accountant fees, and other expenses as outlined in the above section, “Use of 2019 Funding” • CCHS Operating Fund: Holds CCHS funds. Used for CCHS expenses, including the purchase and upkeep of furnishings and artifacts to be displayed in the museum, to research the history of Norman and Cleveland County, and for various costs associated with the operation of the MLHHM. • NAC Grant Fund: Holds only the funds awarded by the Norman Arts Council grant program. Used for programming, events, supplies, advertising, and many of the other costs associated with operating the MLHHM. • Restoration Fund: This account was originally formed to hold the interest from the Oklahoma City Community Fund. Used for the restoration of artifacts in the CCHS/MLHHM collection. • CCHS Books Account: Holds royalties received from the sale of CCHS books. Used to cover the costs associated with the preparation of CCHS books on the history of Norman (such as past publications Norman, 1889-1948 and Norman’s Navy Years, 1942-1959). • PayPal: Used to make online supply purchases for the MLHHM and to receive funds from book purchases, workshop/camp registrations, and membership purchases or renewals made via the MLHHM’s website. • Carpenter’s Lace Restoration Fund: Holds funds donated by the community to support the MLHHM’s Carpenter’s Lace Restoration Project. Funds can only be used to cover costs incurred by this project. • CD: Initial investment came from the CCHS Operating Fund. These funds are currently not available to be withdrawn for CCHS or MLHHM use. • OKC Community Foundation Fund: An investment of $10,000 of CCHS funds, matched by $10,000 from OCCF. The balance of this account is not available to be withdrawn for CCHS or MLHHM use, but the yearly interest is deposited into the CCHS Operating Fund.

14 ITEM 1

SOONER THEATRE The Sooner Theatre of Norman, Inc.

City of Norman Finance Report FY 2019 Prepared January 2020

Photos from current season (2019-2020) (top to bottom): 2020 Main Event Concert Series Linda Davis, Sooner Stage Presents ELF The Musical, Sooner Stage Presents Sister Act, Studio Series Presents All Shook Up, Studio Series Backstage, Studio Series Presents Disney’s Frozen JR and Studio Broadway Babies II Class THE NUMBERS TELL THE STORY Each year, the City of Norman invests $65,274 in funding for salaries at The Sooner Theatre. This amount represented 9.3% of our total budget in FY 19, which was $698,985, and 19.3% of our contributed income, which for FY 2019 was $337,300.

We are incredibly grateful to the City of Norman for the municipal funding, and want you to know how proud we are to be stewards of this beautiful building.

13,667 audience members attended Sooner Theatre events (up slightly from FY 2018) and spent, on average, $44.21 per person in our community, with an economic impact of $604,218. That number does not include audiences who attended events at The Sooner Theatre that were not produced by The Sooner Theatre, including Norman Music Festival and Norman Film Festival. In addition, parents of the hundreds of students enrolled at The Studio of The Sooner Theatre contribute to Norman revenue by purchasing dance clothes, dance shoes, makeup, hair and wig products and anything else needed, as well as by frequenting restaurants and coffee shops in downtown Norman each week while they wait for students. And, the theatre purchases lumber, fabric and supplies locally to build every set and costume for every show.

We also saw 966 enrolled in camps and classes at The Studio of The Sooner Theatre, and $48,500 given back in scholarships for tuition to 241 students who could otherwise not afford to participate.

According to the Norman Economic Development Coalition, the input from our salary base and contracted instructors, shows an economic impact of nearly $2,000,000.00 in the community annually.

We are incredibly proud of the impact we make on the Norman community and on communities surrounding Norman. And, we are extremely grateful for community leaders who understand the impact the arts have on our community! THE SOONER THEATRE OF NORMAN The Sooner Theatre is listed on the National Registry of Historic Places and is truly a Norman landmark. The theater building is owned by the City of Norman and the Board and Staff of The Sooner Theatre of Norman Inc., are proud “stewards” of the management and activities of the facility, and have made significant investments of time, effort and resources to assure the survival of The Sooner… Norman’s Premier Performing Arts Venue and Academy.

OUR MISSION The mission of The Sooner Theatre is to change lives, offer diverse perspectives and create a cultural connection to the community through the performing arts and arts education.

OUR FUNCTION STATEMENTS PRESENT quality theatrical productions PROVIDE quality performing arts instruction for students ages 3-18 PROVIDE a quality venue for the presentation of cultural, artistic, educational and community development activities that improve the quality of life for our citizens and to SERVE as an historic anchor for the development of partnerships with other arts and business entities to create a revitalized, downtown arts district for Norman.

THE SOONER THEATRE BOARD OF DIRECTORS President, Vicki Worster, Total Compliance Connection, LLC Vice President, Shannon Roth, owner – Victoria’s The Pasta Shop Treasurer, Matt Robinson, First Fidelity Bank Secretary, Beth Muckala, City of Norman Assistant City Attorney Past President, Mark Ledbetter, Republic Bank & Trust

Miranda Beatty, Community Volunteer/former Educator Megan Benn, Cooperative Council for Oklahoma School Administration Lindsay Hawkins, OU K-20 Center Karen McIntosh-Telford, Don Cies Real Estate Ashley Murphy, OU Law Meg Newville, Community Volunteer LeAnne Pence, Hey Day Family Fun Center Beth Pepper, Eide Bailly Accounting Jennifer Vice, Hadken Properties Amanda Ward, Norman Pediatric Dentistry

Advisory Members Jud Foster, City of Norman Chuck Thompson, Republic Bank of Norman Tom Cooper, First United Bank Jerry Hargis, Theatre Consultant

SOONER THEATRE STAFF Jennifer Heavner Baker, Executive Director Nicki Kraisky, Business Manager (part-time) Michael Todd, Production Manager Nancy Coggins, PR and Development Director Darrell Ferguson, Calendar and Construction Manager Tish Willis, Studio Manager DeAnna Andrews, House/Office Manager

STAFFING Our mission, function and program direction have, each year, been approved by the City administration, and Municipal money has been provided for The Sooner to have a firm “base” for staffing the facility, and on which to build its activities. According to Theatre Facts, A Report on Practices and Performances in the American Nonprofit Theatre, a typical theatre our size, with a similar County population, and the same amount of programming will have 10 full time employees. Our current staff manages both The Sooner Theatre and The Studio of The Sooner Theatre with 6 full-time and 1 part-time employees. We also utilize the Federal Work Study program at OU, when the opportunity arises. The Studio utilizes contract labor for teachers, directors, choreographers, music directors, musicians and accompanists.

Our board of directors provides benefits to our employees through Blue Cross Blue Shield of Oklahoma. As you know, the turnover rate in the “nonprofit world” has always been high, and even higher in the “theatre world", so offering benefits to our employees is an incredible feat for our organization. For fiscal year 2018-2019, we paid $22,697 in employee benefits (healthcare only), a 24% increase over the previous fiscal year.

USE OF PAST FUNDING

• Salaries 2003/2004 $86,847.27 • Salaries 2004/2005 $94,534.36 • Salaries 2005/2006 $108,541.76 • Salaries 2006/2007 $141,000.00 • Salaries 2007-2008 $146,473.00 • Salaries 2008-2009 $187,202.00 • Salaries 2009-2010 $184,516.00 • Salaries 2010-2011 $190,950.00 • Salaries 2011-2012 $194,600.00 • Salaries 2012-2013 $168,832.83 • Salaries 2013-2014 $167,617.35 • Salaries 2014-2015 $167,425.55 • Salaries 2015-2016 $160,934.77 • Salaries 2016-2017 $176,467.27 • Salaries 2017-2018 $205,314.47 • Salaries 2018-2019 $213,693.22

The Municipal money we receive in the amount of $65,274 was approximately 30.5% of our payroll expenses (FY 2019), a 1.3% decrease over last fiscal year.

The Sooner Theatre’s earned revenue includes tickets to productions and concerts, as well as tuition for classes at our Studio. Percentage of total budget ($698,985) from ticketing is 16.2%, tuition revenue is 61.5%, contributed operational revenue is 34% of our total budget. In addition, we were awarded a restricted grant specified for purchasing lights and sound in the amount of $100,000.

According to the Norman Economic Development Coalition, the input from our salary base and contracted instructors, shows an economic impact of nearly $2,000,000.00 in the community.

THEATRE ACTIVITY Our programs serve quality of life needs in the areas of culture, education, theatre and music for an increasing number of citizens.

Our product tells what we stand for, what we want to offer the community and how well we know our business. At The Sooner Theatre, we host professional artists to first-timers and foster performers from 3 years old on up. Our presentations reflect our mission, our image and ultimately, they determine our survival. We embrace the fact that we are not just “Community Theatre” but “Theatre for the Community”. Nearly 15,000 people walked through our doors last year and we were able to track ticket sales to 135 Oklahoma zip codes and 58 out-of-state! We hope you agree that The Sooner Theatre grants a major return for City’s investment

In 2002, our Board of Directors approved a programming portfolio consisting of seven initiatives.

1. THE MAIN EVENT SERIES is The Sooner Theatre’s concert series. . 2017-2018 Season: Linda Davis

Current Season: Linda Davis

Tickets to Main Event concert series shows are based on artist fees and other expenses. Tickets for the FY ‘18 concert ranged from $20-$25.

2. SOONER STAGE PRESENTS is The Sooner Theatre’s self-produced theatrical series. . 2017-2018 Season: Hairspray, A Christmas Story, Nunsense Current Season: Sister Act, Elf The Musical, The 25th Annual Putnam County Spelling Bee

Tickets to Sooner Stage Presents Theatrical productions range from $12.50-$35 dependent on discounts.

3. THE STUDIO OF THE SOONER THEATRE is The Sooner Theatre's performing arts academy.

The Sooner Theatre’s Theatre Arts Education program impacts hundreds of children ages 3-18 each year by providing outstanding performing arts education in a warm and welcoming environment. Year-round classes follow the Norman Public Schools schedule. Fall classes begin in September and offer cumulative learning concluding in April. Summer camps are held in June and July.

The Sooner Theatre’s education program began in 2003 with one summer camp production that served 30 children. Our total enrollment now exceeds 960 from across the metro area. The program has evolved into year-round performing arts school with training in the areas of musical theatre, acting, improv, voice, and dance, as well as troupes that perform at various events throughout the community.

One of our most popular offerings is our Master Classes and Workshops held throughout the year offering Studio students unique opportunities to learn from industry professionals Two favorites have included Iqbal Theba, Figgins on FOX’s smash hit, GLEE, Wesley Taylor from Smash and Tituss Burgess, who originated the role of Sebastian on Broadway in Disney’s The Little Mermaid. Typically, these Master Classes can have up to 50 students per session. We also have a long running relationship with NYC based company Broadway Connections, to offer year-round workshops with touring company members from the National Tours when in OKC at The Civic Center. Other professional training opportunities include Studio trips to NYC to work with Broadway professionals. While in NYC students have the opportunity to see Broadway shows, and gain a better understanding of the industry from the performers who live it every day.

Studio students have been seen in many regional productions, with the OKC Philharmonic’s The Christmas Show, in OU productions, singing for the Thunder, Texas Motor Speedway, in many commercials and films and on hit Nickelodeon series! Our Studio was also chosen by LA resident and author Richard Rosser to produce the Oklahoma and Southwest premiere of his new musical, Piggy Nation the Musical. The Our Students were also chosen as the munchkins in the National Tour of The Wizard of Oz, Winthrop in The Music Man in Concert with Shirley Jones, two students were featured in a walk-on role in the Broadway tour of Camelot.

We just recently attended the Junior Theatre Festival in Atlanta for the sixth year, where our students were adjudicated and attended workshops with 6500 theatre students from across the country. Out of the 127 groups who brought a selection from a Broadway JR show to be adjudicated, The Sooner Theatre was one of just 9 selected to perform a song from their selection on the main stage in front of all 6500 attendees from the United States, United Kingdom, China, New Zealand and Australia! One of their adjudicators stated, "There must be some 'secret sauce' at that theater in Norman, Oklahoma, we hope you share it with everyone!" They were impressed with all aspects of our students' performance, from skill level, to acting abilities to choreography and so much more!

BEYOND THE STAGE There is no question that the productions of The Sooner Theatre are magical. The lights, the sound, the costumes, the sets and the talent we are lucky enough to work with - both community theatre and our youth educational productions.

But, you might not be aware of all the things that happen Beyond The Stage.

Last fiscal year, The Studio of The Sooner Theatre gave more than $48,500 in scholarships to students who could otherwise not afford to participate in performing arts classes and camps.

We are excited to offer classes for special needs students. Our Be My Buddy class pairs elementary-age students with a student from The Studio’s ambassador performance troupes to learn songs and dances. We also have a class whose name says it all - Fabulous Friday! This group of teens and adults with Down syndrome will change your outlook on life. They are the most joyful, excited group of people you will ever meet. And, they can DANCE!

We are also partnering with the Center for Children and Families, the University of Oklahoma’s Anne and Henry Zarrow School of Social Work and Norman Public Schools on a program called Trauma Drama. This program is designed to work specifically with students who have experienced major or chronic trauma. As part of a student troupe, these kids work through their trauma using theatre activities, improv and more. We are in the pilot program stage and currently offer a middle school and high school troupe opportunity. We cannot wait to grow the program with our incredible partners!

It’s hard to believe that just a few years ago we were supplementing extra space for our programs. We traded space with the Norman Public Library and borrowed and rented space from the City of Norman Parks & Recreation Department including the Irving and Whittier Recreation Centers, Reeves Building, Rotary House and the Senior Citizens’ Center. In addition we utilized space at All Saints Catholic School, Middle Earth, First Presbyterian Church, Trinity Baptist Church and Norman Public Schools.

In 2008 we were fortunate enough to lease a second space due to substantial growth. The space served us well but we unfortunately outgrew it. In 2015, we were offered the opportunity to purchase the perfect building in the perfect location across Main Street from the theatre to house our Studio. We have renovated and are working to complete a capital campaign for our Studio building at 110 E. Main Street! This space offers so many upgrades especially in security and technology but also allows more performance opportunities for students, provides larger classrooms, triples our private lesson rooms, offers a rental facility with a full catering kitchen, and for the first time a real scene shop for The Sooner Theatre!

In addition to the Studio upgrades, the potential for rental revenues generated through the space help increase our bottom line. This was one of the directives put forward by the board in acquiring the new space.

Tuition for Studio camps and classes ranges from $125 for a one-week summer camp to $550 for a school year production class. We give back up to 20% of our annual tuition revenue in scholarships. For fiscal year 2019, total tuition revenue was $429,657 and scholarships given totaled $48,500, which funded 214 instances of tuition and/or fees over the last year.

4. SPECIAL EVENTS The Sooner Theatre hosts an annual Murder Mystery Dinner Fundraiser, which raised a total of $36,419 towards programming last year.

Our newest fundraising event to support The Sooner Theatre and Studio of The Sooner Theatre, The Voice Of The Heartland has been a very successful event that has raised more than $365,000 for our Studio Capital Campaign and programs.

5. RENTAL ACTIVITIES Community organizations and individuals have the opportunity to rent the theatre for their activities, meetings or performances. Our Rental revenue for 2018-2019 was $19,215.

Rental rates are approximately $800-$1000 per day for use of the theatre. We also rent the Studio event space for $300-$1200 per day. Example of community rentals • Antioch Community Church • Hispanic Flamenco Ballet • Rocky Horror Picture Show • Julia’s Academy of International Dance • Norman Chamber of Commerce • Weddings & Engagements • Pageants • Norman Music Festival • Dance Recitals • June Bug Jam • Norman Police Academy • Norman Film Festival

6. Sooner Cinema is The Sooner Theatre’s film and video offerings.

We do not offer a film series at this time, but host several events each year that do show films, including Norman Music Festival, Norman Film Festival, Moore-Norman Technology Center’s Red Carpet Film Festival and Earth Rebirth Film Festival.

7. OUTREACH AND DEVELOPMENT is our program designed to "give back". In addition to our programming, The Sooner is deeply rooted in the community.

Our Outreach and Development includes: United Way’s Celebrity Sing, Citizen’s Advisory Council, Norman Convention and Visitors Bureau, The Norman Public School’s Gifted Council and the Norman Arts Council. We are represented at the Norman Downtowner’s Association, Norman Arts Council’s Roundtable, Norman Rotary, the United Way Cabinet, Assistance League, Norman Public Schools PTA and several other organizations.

Our Studio Ambassador Performance Troupes made up of 3rd-12th grade students also perform regularly in the community. These troupes and soloists have performed for thousands of audience members at various events to include: The Norman Music Festival, The Rodeo Opry, The OKC Thunder, OKC Arts Council’s Opening Night, OKC Festival of the Arts, The State Fair of Oklahoma, Holiday Open Houses for the Norman Assistance League, Public School assemblies, Devon Arts Day, the 2009 Mayor’s Convention, NAC Arts Explosion, The OKC Philharmonic, Allied Arts, The 100th Anniversary of the Depot, Norman Music Festival, Kids for Kids Sake, Earth Day, Texas Motor Speedway, the Andy Roddick Tennis Exposition, Norman’s Centennial Follies, Lyric Theatre, Jewel Box Theatre, University of Central Oklahoma, OMEA All State Chorus, Oklahoma City’s Centennial Parade, Norman Christmas Parade, Norman Public Schools, Oklahoma Summer Arts Institute, Norman Chamber of Commerce, May Fair, June Bug Jam, The Chocolate Festival, and many more!

We also participate as in-kind donors for community events to include:

Assistance League Community After School Program Le Tour de Vin Norman Regional Health System “United Way Silent Auction” Meals on Wheels Among Friends ...an Activity Center for Adults with Special Needs Travelers Aid & Homeless Assistance Center Norman Regional Hospital Blanchard Public Schools Oklahoma Statewide Independent Living Council Cleveland County Family YMCA Travelers Aid and Homeless Assistance Center Norman Public Schools Norman Chamber of Commerce Meals on Wheels United Ministries University of Oklahoma Southwestern Publishing Oklahoma Youth Orchestra Big Brothers Big Sisters Cleveland County CASA

As you can see from this list, the programming portfolio is ambitious. It is designed to provide more activities, for more groups and therefore… more audiences. This is a way to maximize Theatre appeal by a broader portion of our community, and to hopefully ensure long term fiscal return…

OTHER SOURCES OF INCOME In addition to the Municipal money our other sources of income are from our annual Murder Mystery and Voice Of The Heartland Fundraisers, Corporate Sponsorships, Business and personal donations, program advertising, grants from foundations and other granting organizations, ticket revenues from concerts and performances, tuition revenue from our camps and classes and rental fees, both at the theatre and Studio. All of these funding efforts helped with both our 2018-2019 operating budget of $698,985.

Total earned revenue for FY 2019 was $461,685, which accounts for 66% of our budget. Contributed income makes up the remaining 34% of the budget.

Our product tells what we stand for, what we want to offer the community and how well we know our business. At The Sooner Theatre we host professional artists to first-timers and foster performers from 3 years old on up. Our presentations reflect our mission, our image and ultimately, they determine our survival. We embrace the fact that we are not “Community Theatre” but “Theatre for the Community”.

“What we put on the stage is not only what the public sees – it is what we are.” Thomas Wolf DRAFT DRAFT DRAFT DRAFT DRAFT DRAFT DRAFT DRAFT DRAFT DRAFT DRAFT DRAFT DRAFT DRAFT ITEM 1

AGING SERVICES KIWANIS KRUISER

Contract #K-1314-33 (not to exceed $14,500) With Aging Services Inc. for the Operation of the Kiwanis Kruiser Transportation Program for Senior Adults and Adults with Disabilities

FY20 ANNUAL REPORT as of 01/31/2020

Aging Services Inc./ASI appreciates the support from the City of Norman for the operation of the Kiwanis Kruiser Transportation Program for senior adults and adults with disabilities. For many years, the support from the City of Norman which covers gasoline and repair expenses has been an integral component of the ASI transportation program.

Aging Services Inc. tracks the number of one way rides and the number of unduplicated individuals served by the Kiwanis Kruiser Transportation Program. ASI then tracks the number of senior adults served separately from the number of individuals with disabilities who are provided rides by this service.

• From 07/01/19 through12/31/19 (FY20 Year-to Date), the Kiwanis Kruiser provided a total of 1,340 one way rides to a pool of 75 senior adults and 23 adults with disabilities.

• From 07/01/18 through 06/30/19 (FY19 Year End), the Kiwanis Kruiser provided a total of 2,751 one-way rides to a pool from 102 senior adults and 19 adults with disabilities.

• From 07/01/17 through 06/30/18 (FY17 Year End), the Kiwanis Kruiser provided a total of 4,353 one way rides to a pool of 114 senior adults and 29 adults with disabilities.

A 2010 Starcraft Allstar bus was used to provide this service. However, the bus had over a 150,000 miles on and the lift was no longer working and was going to cost $8,000 to repair. ASI submitted an application in July, 2018 for a new 5310 vehicle to OKDHS-Aging Service Division. We had been informed that we would receive a new vehicle in late fall of 2019. However, the 5310 program was transferred by Governor Stitt to ODOT in August, 2019. ODOT has stated that anyone who had filled out an application would have to do so again and that they did not know when they would be offering the 5310 program again. That there had to be studies, etc. OKDHS Aging Division called us because they knew the plight we were in and offered us a 2007 Startcraft Allstar with very low mileage and a lift that worked that had been parked at a church in OKC as a carry-over vehicle until we got our new 5310 vehicle. We took that vehicle and sold the old vehicle to a church in Norman. Two months after that we were informed that Governor Stitt was transferring the 5310 program from OKDHS to ODOT and that we would need to talk to ODOT about our application. After several weeks of calling, we were invited to a meeting at ODOT and we were told that anyone who had filled out an application would have to do so again and that they did not know when they would be offering the 5310 program again. That there had to be studies done, etc. It still stands that they are not taking applications at this time. So our carry-over bus has become a permanent Kiwanis Kruiser.

The Norman Chapter of the Kiwanis Club has provided not only a monthly stipend to support this service but also is still holding matching funds for the a new 5310 bus and hence the name the Kiwanis Kruiser. The vehicle can carry eleven passengers and is equipped with a wheelchair lift. The two Kruiser vehicles have been driven a total of 172,013 miles to provide this service as of 1/30/20.

The Kiwanis Kruiser is available to provide rides to all persons age 60 and over and adults with disabilities at least 18 years of age. Rides are provided on a first come, first served basis Monday through Friday from 8:30am until 4:00 pm. Rides for medical appointments may be reserved one week in advance. All other rides can be scheduled two days in advance. There is no fixed route and the service is provided on a demand response system. The service perimeters are as follows:

• North to Tecumseh Road • South to Cedar Lane • East to 36th Street • West to 48th Street

To make an appointment for a ride, riders call the ASI office. Riders are asked to provide their name, address, phone number and the address of their destination to book their reservation. Wednesdays are reserved for Wal-Mart shopping only. Individuals from all over the service area as well as groups from apartment complexes such as Senior Cottages, Savannah House–East, Savannah House-West, Rose Rock Villa and Northcliff Gardens utilize this service. The Kruiser is now making regular runs to the Norman Regional Health Complex at 36th Avenue NW and Tecumseh Road. Because of this, we are now covering more miles than we previously did even though we have not changed our service area.

Areawide Aging Agency is the primary funder of our transportation program via an Older Americans Act/Title III Grant. Aging Services Inc. has been awarded this grant for over 39 years. For FY20, the budget for the transportation program is $40,667.00 and at this time, it is hoped that the award for FY21 will remain at approximately the same level of funding. The transportation program is also supported by the Kiwanis Club of Norman who has been providing a $200 per month donation to the ASI program. Rider donations also help to fund the program. Rides are provided on a donation basis with a suggested donation for a one- way ride of $1.25. No one is denied a ride whether or not a donation is made because it is a stipulation of the Older Americans Act/Title III grant. During the first six months of this fiscal year, the Kiwanis Club and the Kruiser riders donated a total of $1,782.63 for the rides that were provided. These donations covered 8% of the cost to operate this service during FY19 year-to-date. It should be noted that the overwhelming majority of Kiwanis Kruiser riders are living on a fixed income and at least 60% of riders are at or below the federal poverty guidelines given their monthly income level.

ASI provided Kiwanis Kruiser riders with a Satisfaction Survey in April of 2019. The majority of the riders who responded to the survey questions reported the following: • Most riders are females who still live in their own home. • Most riders are at least 60 years of age or older. • Most riders ride the Kruiser three to four times a month • Most riders feel the Kiwanis Kruiser Transportation Service is very important. • Most riders stated that the driver was polite, helpful, and had good judgement. • Most riders stated that the service helps them get out of the house more often and enhances their ability to continue to live independently and less lonely lives. • Most riders felt that the service was excellent. • The most frequently requested rides were for medical appointments and shopping opportunities.

ASI holds a contract with OK Department of Human Services to provide ADvantage Case Management Services. ASI also holds a contract to provide ADvantage Meals in Cleveland County. Income from these contracts is used to make up the difference between the budget and actual expenses, but these funds are also needed to help with expenses of other programs and services provided. Therefore, the Aging Services Inc. Board of Directors has been working to develop new fund raising efforts to help fund our much needed programs and services for senior adults in our community. Currently, the Board of Directors is conducting a year end fund raising campaign to benefit our programs and services. To date, we have raised $2,000 and we expect more as our efforts will close on April 15, 2020. There is also a 2nd annual fundraiser event planned at the Yellow Rose Theatre for April 16, 2020. Our first event was very successful.

We have been incredibly thankful for the contract that we have had with the City of Norman this year. They have fixed so much on our “carry over” vehicle that it almost is like a new vehicle. Aging Services Inc. respectfully requests consideration of a continuation of this contract at the rate not to exceed $14,500 for FY20/21. It is hoped that the City will find that the service is of great enough importance to continue the funding to cover our gasoline and normal repair expenses. Aging Services Inc. appreciates the support of the City of Norman in this endeavor.

Respectfully submitted,

Tammy C. Vaughn Executive Director Aging Services, Inc. FY July 1, 2019 to June 30, 2020

FY20 ASI Budget/July 19 to June 20 TITLE III ADVANTAGE CM CONTRACT MEALS RESPITE OUTREACH TOTAL PROGRAM GRANT REVENUES

SUPPORT

Title III B 84,213 24,994 109,207 C-1 260,819 260,819 C-2 148,605 148,605 NSIP 61,704 61,704 E 8,500 317,748 326,248

Total Title III 563,841 317,748 24,994 906,583

United Way Housekeeping Grant 20,000 20,000 Local Grants/ CDBG/City of Moore 20,000 20,000 Total Grants 40,000 40,000

Donations Participant Contributions 85,685 4,600 90,285 Other Donations 0 400 400 Total Donations 85,685 5,000 90,685

TOTAL SUPPORT 125,685 5,000 0 130,685

CONTRACTS Contract sales to others Among Friends 0 0 HeadStart Meals 0 0 Advantage Meals 0 60,397 60,397 Advantage Case Management 116,662.00 116,662 Total Contracts 0 116662 60397 0 0 177,059

Other Revenues Interest Miscellaneous Total Other Revenues 0 0 0 0 0

TOTAL REVENUES 689,526 116,662 60,397 322,748 24,994 1,214,327 Aging Services, Inc. FY July 1, 2019 to June 30, 2020

FY20 ASI Budget/July 19 to June 20 TITLE III ADVANTAGE CM CONTRACT MEALS RESPITE OUTREACH TOTAL PROGRAM GRANT EXPENSES

Salaries & Benefit Expenses

Administrative-Salary 77969 9598 13316 36231 0 137,114 Administrative-Benefits 30818 1398 4473 11833 0 48,522 CaseManagers-Salary 76000 76,000 Casemanagers-Benefits 16668 16,668 CaseCord-Salary 0 0 CaseCord-Benefits 0 0 Kitchen Supervisor-Salary 26991 2669 29,660 Kitchen Supervisor-Benefits 12561 928 13,489 Kitchen-Cook/Cook Aide-Salary 44616 0 44,616 Kitchen-Cook/Cook Aide-Benefits 20805 0 20805 Food Carriers-Salary 15168 2961 18,129 Food Carriers-Benefits 4353 656 5,009 Housekeepers-Salary 38997 38,997 Housekeepers-Benefits 8523 8,523 Outreach-Salary/Social Service 8606 19926 13208 41,740 Outreach-Benefits/Social Service 1174 3923 6745 11,842 Site Managers-Salary 46021 425 46,446 Site Managers-Benefits 9888 63 9,951 Site Aides-Salary 25553 0 25,553 Site Aides-Benefits 5217 0 5,217 Kiwanis Kruiser Driver-Salary 16328 16,328 Kiwanis Kruiser Driver-Benefits 8888 8,888 Dietician Workers Comp 113 113 0 0 0 0 0 0 0 0 0 0 Total Salaries & Benefits 402589 103664 25491 71913 19953 623610 Aging Services, Inc. FY July 1, 2019 to June 30, 2020

FY20 ASI Budget/July 19 to June 20 TITLE III ADVANTAGE CM CONTRACT MEALS RESPITE OUTREACH TOTAL PROGRAM GRANT

Other Professsional Expenses (List all items in budget category)

Dietician Contract 8008 8,008 Postage 1800 500 100 3261 240 5,901 Telephone 3982 561 189 188 158 5,078 Office Supplies 5115 1300 297 1841 300 8,853 Printing & Xerox 2784 900 216 1849 455 6,204 Computer Service 540 200 0 540 0 1,280 Audit/990 Tax Return 8670 1100 702 1303 200 11,975 Cell Phones 360 0 0 360 Employment Advertising 3380 0 3,380 Membership Dues 1000 1,000 Bus Insurance/Maintenance-KK Van 2123 0 2,123 Van Insurance/Maintenance-Nutr Vans 8509 842 9,351 Van Expense/Gas & Oil 7280 720 8,000 Kitchen/Site Repairs 8224 0 8,224 Pest Control-Kitchen 648 0 648 Respite Vouchers 234600 234,600 Insurance-Office/D&O 1330 300 103 1,733 Miscelleous Other 0 0 Site Liability Insurance 655 655

Occupancy Expenses Rent/Utilities 18161 4337 1262 1200 900 25,860

Travel & Meeting Project Director 1184 1,184 Accountant III 248 248 Social Service Supervisor 846 846 Outreach/Social Services 1410 6053 2788 10,251 Housekeepers 7816 7,816 Cook Supervisor 113 113 Site Managers 1262 0 1,262 Home Delivery Mileage/Food Carrier 18133 345 18,478 CaseManagers 3800 3,800 Aging Services, Inc. FY July 1, 2019 to June 30, 2020

FY20 ASI Budget/July 19 to June 20 TITLE III ADVANTAGE CM CONTRACT MEALS RESPITE OUTREACH TOTAL PROGRAM GRANT

Client Services Food Costs 150460 30040 180,500 Congregate Meal Supplies 7670 0 7,670 Home Delivered Meal Supplies 6840 0 6,840 Other Meal Supplies 4336 0 4,336 Meal Cost Computation/Pre-Audit 1800 90 1,890 0 0 0 0 Equipment: 2 Desk Top Computers 1 laptop 2,250 0 0 2,250 0 Total Other Professsional Expenses 286937 12998 34906 250835 5041 590,717

TOTAL EXPENSES 689526 116662 60397 322748 24994 1214327

Net +/- 0 0 0 0 0 0

Aging Services, Inc. Financial Statements June 30, 2018

Aging Services, Inc. Table of Contents

Page Independent Auditor's Report 2

Statement of Financial Position 4

Statement of Activities 5

Statement of Functional Expenses 6

Statement of Cash Flows 7

Notes to Financial Statements 8

Supplemental Schedule- Schedule of State Awards 15

Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based On an Audit of Financial Statements performed in Accordance with Governmental Auditing Standards 16

1

INDEPENDENT AUDITOR’S REPORT

Board of Directors Aging Services, Inc. Norman, Oklahoma

Report on the Financial Statements We have audited the accompanying financial statements of Aging Services, Inc. (a nonprofit organization) which comprise the statement of financial position as of June 30, 2018, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements.

Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Governmental Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

2007 N. Commerce #200 ● Ardmore, OK 73401 Phone 580.826.3539 ● Phone 405.322.5009 ● Fax 855.999.2782 j-acpas.com

2 

:HEHOLHYHWKDWWKHDXGLWHYLGHQFHZHKDYHREWDLQHGLVVXIILFLHQWDQGDSSURSULDWHWRSURYLGHDEDVLV IRURXUDXGLWRSLQLRQ  Opinion ,QRXURSLQLRQWKHILQDQFLDOVWDWHPHQWVUHIHUUHGWRDERYHSUHVHQWIDLUO\LQDOOPDWHULDOUHVSHFWVWKH ILQDQFLDOSRVLWLRQRI$JLQJ6HUYLFHV,QFDVRI-XQHDQGWKHFKDQJHVLQLWVQHWDVVHWVDQGLWV FDVKIORZVIRUWKH\HDUWKHQHQGHGLQFRQIRUPLW\ZLWKDFFRXQWLQJSULQFLSOHVJHQHUDOO\DFFHSWHGLQWKH 8QLWHG6WDWHVRI$PHULFD  Report on Supplementary Information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

Other Reporting Required by Government Auditing Standards ,QDFFRUGDQFHZLWKGovernment Auditing Standards,ZHKDYHDOVRLVVXHGRXUUHSRUWGDWHG0DUFK RQRXUFRQVLGHUDWLRQRI$JLQJ6HUYLFHV,QF¶VLQWHUQDOFRQWURORYHUILQDQFLDOUHSRUWLQJDQGRQ RXU WHVWV RI LWV FRPSOLDQFH ZLWK FHUWDLQ SURYLVLRQV RI ODZV UHJXODWLRQV FRQWUDFWV DQG JUDQW DJUHHPHQWVDQGRWKHUPDWWHUV7KHSXUSRVHRIWKDWUHSRUWLVWRGHVFULEHWKHVFRSHRIRXUWHVWLQJRI LQWHUQDO FRQWURO RYHU ILQDQFLDO UHSRUWLQJ DQG FRPSOLDQFH DQG WKH UHVXOWV RI WKDW WHVWLQJ DQG QRW WR SURYLGHDQRSLQLRQRQLQWHUQDOFRQWURORYHUILQDQFLDOUHSRUWLQJRURQFRPSOLDQFH7KDWUHSRUWLVDQ LQWHJUDOSDUWRIDQDXGLWSHUIRUPHGLQDFFRUGDQFHZLWKGovernment Auditing StandardsLQFRQVLGHULQJ $JLQJ6HUYLFHV,QF¶VLQWHUQDOFRQWURORYHUILQDQFLDOUHSRUWLQJDQGFRPSOLDQFH     $UGPRUH2NODKRPD 0DUFK

  Aging Services, Inc. Statement of Financial Position June 30, 2018

ASSETS

CURRENT ASSETS Cash and cash equivalents 49,834 Account Receivables, net of $20,813 allowance 194,499 Prepaid expenses 5,543

Total current assets 249,876

OTHER ASSETS Investments - Stock 30,182

Total other assets 30,182

PROPERTY AND EQUIPMENT, net of accumulated depreciation 17,402

Total assets$ 297,460

LIABILITIES AND NET ASSETS

CURRENT LIABILITIES Accounts payable$ 35,568 Accrued payroll 5,024 Accrued compensated absences 13,679

Total current liabilities 54,271

NET ASSETS

Unrestricted net assets 219,107 Temporarily restricted net assets 24,082

Total net assets 243,189

Total liabilities and net assets$ 297,460

See accompanying notes to the financial statements.

4 Aging Services, Inc. Statement of Activities For the Year Ended June 30, 2018

Temporarily Unrestricted Restricted Total PUBLIC SUPPORT AND REVENUE Contributions United Way $ - 20,000$ 20,000 Government 798,467 - 798,467 Participant contributions 86,575 - 86,575 Local grants 5,511 5,511 Local contributions 26,528 26,528 Program Service Fees 266,709 - 266,709 Investment return (5,385) - (5,385) In-kind revenue 8,336 - 8,336 Other income 3,262 - 3,262 Net assets released from restrictions 20,000 (20,000) -

Total support and revenue 1,210,003 - 1,210,003

EXPENSES Program services 1,115,167 - 1,115,167 Supporting services 57,691 - 57,691

Total expenses 1,172,858 - 1,172,858

CHANGE IN NET ASSETS 37,145 - 37,145

NET ASSETS, BEGINNING OF YEAR 181,962 24,082 206,044

NET ASSETS, END OF YEAR$ 219,107 $ 24,082 $ 243,189

See accompanying notes to the financial statements.

5 Aging Services, Inc. Statement of Functional Expenses For the Year Ended June 30, 2018

AdVantage AdVanatage Case Other Program Supporting Title III Meals Management Respite Care Outreach Programs Total Services Total

Salaries$ 268,352 $ 26,391 $ 101,048 $ 42,050 $ 17,958 $ 15,614 $ 471,413 $ 30,215 $ 501,628 Payroll taxes 21,092 2,528 8,166 3,544 1,303 1,197 37,830 2,387 40,217 Employee benefits 60,765 3,292 10,838 12,386 2,048 1,207 90,536 3,191 93,727 Total Salaries and Related Expenses 350,209 32,211 120,052 57,980 21,309 18,018 599,779 35,793 635,572

Computer services 701 - 20 550 59 - 1,330 - 1,330 Dietician 8,112 - - - - - 8,112 - 8,112 Dues & subscription ------325 325 Equipment rental/maintenance 752 11 - - - - 763 - 763 Food costs 164,047 43,009 - - - - 207,056 - 207,056 Insurance 4,305 164 410 209 172 - 5,260 316 5,576 Kitchen/site supplies 15,966 118 - - - 17 16,101 - 16,101 Loss on program services/contributions - 10,006 - - - - 10,006 - 10,006 Meal delivery costs ------Miscellaneous - - - 294 - - 294 - 294 Personnel search 1,627 - - - - 344 1,971 - 1,971 Postage/shipping 482 12 342 1,239 15 - 2,090 - 2,090 Printing/copying 1,942 96 564 426 140 - 3,168 1,056 4,224 Professional fees 4,955 285 600 801 150 113 6,904 2,301 9,205 Rent & utilties 15,028 1,787 3,548 1,035 675 371 22,444 7,730 30,174 Respite care - - - 167,210 - - 167,210 - 167,210 Senior support services 201 - - - - 5,551 5,752 - 5,752 Supplies/bank service charge 3,681 565 834 467 161 24 5,732 1,983 7,715 Telephone/cell phones 3,795 481 613 60 156 36 5,141 - 5,141 Travel 13,249 1,561 2,859 3,491 1,700 1,700 24,560 8,187 32,747 Vehicle expenses 8,552 1,250 - - - 8,845 18,647 - 18,647 Total Expenses Before Depreciation 597,604 91,556 129,842 233,762 24,537 35,019 1,112,320 57,691 1,170,011

Depreciation 2,696 - - 151 - - 2,847 - 2,847

Total Functional Expenses$ 600,300 $ 91,556 $ 129,842 $ 233,913 $ 24,537 $ 35,019 $ 1,115,167 $ 57,691 $ 1,172,858

See accompanying notes to the financial statements.

6 Aging Services, Inc. Statement of Cash Flows For the Year Ended June 30, 2018

OPERATING ACTIVITIES Change in net assets $ 37,145 Adjustment to reconcile change in net assets to net cash used for operating activities Depreciation 2,847 Unrealized gain on investments 6,338 Changes in assets and liabilities Accounts receivable (86,374) Accounts payable (441) Accrued expenses (4,281)

NET CASH USED FOR OPERATING ACTIVITIES (42,381)

INVESTING ACTIVITIES Purchase of property and equipment (10,454)

NET CASH USED FOR INVESTING ACTIVITIES (10,454)

NET CHANGE IN CASH (52,835)

CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 102,669

CASH AND CASH EQUIVALENTS, END OF YEAR$ 49,834

See accompanying notes to the financial statements.

7 Aging Services, Inc. Notes to the Financial Statements June 30, 2018

NOTE 1 - PRINCIPAL ACTIVITY AND SIGNIFICANT ACCOUNTING POLICIES

Principal Business Activity

Aging Services, Inc. is a private nonprofit corporation, organized to assist and promote independent living for the elderly of Cleveland County and surrounding communities by providing various services and networking with other agencies for services. Aging Services, Inc. is funded by the Older Americans Act through a grant from Areawide Aging Agency, Inc. of Central Oklahoma. Federal and state funds are passed through the Oklahoma Department of Health and Human Services to provide the funding for grants and contracts to Aging Services, Inc. Approximately 66% of the Organizations’ support for June 30, 2018, came from the Older Americans Act passed through the Areawide Aging Agency, Inc. of Central Oklahoma.

Financial Statement Presentation

The financial statements are presented in accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic ASC 958 (previously Statement of Financial Accounting Standards (SFAS) No. 117, Financial Statements of Non-for-Profit Organizations), which requires the Organization to report net assets based on the existence or absence of donor-imposed restrictions. Under these standards, the Organization is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted, temporarily restricted, and permanently restricted. The financial statements of the Organization are prepared using the accrual method of accounting and accordingly reflect all significant receivables, payables, and other liabilities. Net assets and revenues and expenses are classified based on the existence or absence of donor- imposed restrictions. Accordingly, net assets of the Organization are classified as follows: Unrestricted net assets – Investment in property and equipment – Net assets invested in long-term assets. Board designated – Net assets not subject to donor-imposed stipulations but has been designated by the board for a particular purpose. Undesignated – Net assets available for the various programs and administration of the Organization. Temporarily restricted net assets – Net assets subject to donor-imposed stipulations that may or will be met, either by actions of the Organization and/or the passage of time. When a restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. Permanently restricted net assets – Net assets subject to donor-imposed stipulations that are permanently maintained by the Organization. There are no permanently restricted net assets for the year ended June 30, 2018. All contributions are considered available for unrestricted use, unless restricted by the donor or subject to other legal restrictions.

8 Aging Services, Inc. Notes to the Financial Statements June 30, 2018

NOTE 1 - PRINCIPAL ACTIVITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Contributions Gifts of cash and other assets are reported as restricted support if they are received with donor stipulation that limit the use of the donated assets. When a donor 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. Temporarily restricted net assets whose restrictions are met in the year received are recorded in the financial statement as unrestricted assets. Concentrations of Credit Risks Financial instruments that potentially expose the Organization to concentrations of credit risk consist of cash and short-term promises to give. The Organization maintains cash at high-quality financial institutions and accounts at each institution are insured by the Federal Deposit Insurance Corporation up to $250,000. The Organization was fully insured as of June 30, 2018.

Cash and Cash Equivalents

For purpose of the statement of cash flows, cash includes interest bearing saving and checking accounts.

Receivables

Accounts receivable are stated at unpaid balances, less an allowance for doubtful accounts. The Agency provides for losses on accounts receivable using the allowance method. The allowance is based on experience, third-party contracts, and knowledge of circumstances that may affect the ability of clients to meet their obligations. Receivables are considered uncollectible if disallowed by third party, or contract terms. It is the Organization’s policy to charge off uncollectible accounts receivable when management determines the receivable will not be collected.

Promises to give (contributions/grants) are reported in accordance with FASB Accounting Standards Codification Topic ASC 958, which requires the Organization to record unconditional promises to give as revenue when the promise is made. Conditional promises to give are recognized when the condition on which they depend are substantially met. Pledges receivable expected to be collected in more than one year are discounted to reflect the time value of money. All promises to give are considered collectible. Based upon management’s assessment of relationships with donors, it has concluded that any uncollected amounts would be immaterial.

9 Aging Services, Inc. Notes to the Financial Statements June 30, 2018

NOTE 1 - PRINCIPAL ACTIVITY AND SIGNIFICANT ACCOUNTING POLICIES – (CONTINUED)

Property and Equipment

Property and equipment are recorded at cost. Contributed assets are recorded at fair market value at the date of donation. If donor stipulates how long the assets must be used, the contributions are recorded as restricted support. In the absence of such stipulations, contributions of property and equipment are recorded as unrestricted supported. Depreciation is computed using the straight-line method over the estimated useful lives of the assets as follows:

Depreciable Life Furniture and fixtures 5 to 7 Years Vehicles 5 Years

The Organization capitalizes property and equipment with a useful life of more than one year and a cost or fair market value on the date of donation with a value of $300 or greater. Depreciation expense for 2018 was $2,847.

Donated Supplies and Services

The Organization records the value of donated facilities, services, and supplies when there is an objective basis available to measure their value. Such donations are reflected as in-kind contributions in the accompanying statements at their estimated values at the date of receipt. Volunteers regularly donated their time to the Organization’s program services. These amounts do not qualify for recording in the financial statements in accordance with FASB Accounting Standards Codification Topic ASC 958. A substantial number of volunteers who serve on the Board of Directors and many committees donate significant amounts of their time. No amount has been reflected in the statements for these services. No objective basis is available to measure the value of such services. Estimates

The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amount of revenues and expenses during the reporting period. Actual result could differ from those estimates.

Income Taxes

The Organization has been granted tax exempt status under Section 501(c)(3) of the Internal Revenue Code and, therefore, has no provision for federal income taxes. In addition, the Organization has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Code.

10 Aging Services, Inc. Notes to the Financial Statements June 30, 2018

NOTE 1 - PRINCIPAL ACTIVITY AND SIGNIFICANT ACCOUNTING POLICIES – (CONTINUED)

Income Taxes – (continued)

The Organization’s Federal Exempt Organization Business Income Tax Returns (Form 990) for 2017, 2016, and 2015 are subject to examination by the Internal Revenue Service, generally three years after they were filed.

Functional Expenses The costs of providing the various programs, and support 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 benefited.

NOTE 2 - PROPERTY AND EQUIPMENT

The carrying value of such assets at June 30, 2018 is as follows:

Depreciable: Furniture and fixtures$ 91,173 Vehicles 86,900 178,073 Less accumulated depreciation (160,671) Property and Equipment, Net$ 17,402

NOTE 3 - COMPENSATED ABSENCES

Employees of the Organization accrue vacation payroll benefits based on their employment status and tenure. Employees accrue annual leave at a rate of twenty hours per month for a full- time employee. Part-time employees accrue at a prorated basis computed on the number of hours worked. A maximum of 80 hours will be paid upon resignation or termination. The Organization’s compensated absences for vacation accrual as of June 30, 2018 are $13,679.

NOTE 4 - EMPLOYEE BENEFIT PLAN

Aging Services, Inc. offers an employee retirement benefit plan under Sec 408(k) of the Internal Revenue Code. Total contributions to the Plan during the year ended June 30, 2018 were $25,030.

11 Aging Services, Inc. Notes to the Financial Statements June 30, 2018

NOTE 5 - CONCENTRATION

Aging Services, Inc. derives a majority of its revenue from service contracts and grants from government agencies. Although there is no reason to think that such funding would be discontinued or reduced, a significant reduction in the level of revenue from these agencies could have a material effect on the organization’s programs, activities and operations.

NOTE 6 - ACCOUNTS RECEIVABLE

Accounts receivable at June 30, 2018, included the following:

Receivable in less than one year Program Service Fees $ 46,131 Contributions United Way 20,000 Government 148,713 Other 468 215,312 Less allowance for uncollectible receivables (20,813)

Total receivables$ 194,499

Program service receivables are stated at the contract billing amounts. These receivables represent services and meals that have been provided to eligible recipients that are billed to the area oversight agencies for federal and state funds. Management reviews the aging of account receivables throughout the year and reprocesses those that have been returned unpaid by the agencies. Write off of accounts occur once the accounts exceed ninety days and collections efforts are having no effect. Bad debt expense for the year ending June 30, 2018 was $10,006. All contribution receivables are collectible within one year and collectible.

NOTE 7 - RESTRICTIONS ON NET ASSETS

Temporarily restricted net assets at year end are available for the following purposes:

Restricted for purpose - United Way (Housekeeping) $ 20,000 Restricted for purpose - Tornado Relief 4,082

$ 24,082

NOTE 8 - IN-KIND DONATIONS

The City of Norman provides assistance to Aging Services, Inc. in the form of gasoline fuel, repairs and maintenance for the transportation vehicle used by Aging Services. During the year ending June 30, 2018, this contribution amount of $8,336, which is included as part of the in- kind contributions and as vehicle expense in the accompanying statement of activities and functional expenses. 12 Aging Services, Inc. Notes to the Financial Statements June 30, 2018

NOTE 9 - DONATED FACILITIES

Aging Services, Inc. uses various kitchen facilities in the surrounding area to provide congregate meals to the elderly and handicapped participants. These facilities are provided by government agencies, City of Norman, local community centers, and churches. Aging Services, Inc. has not attempted to determine the fair value for the use of such facilities, and as such, no amount has been reflected in the financial statements as fair valued revenue and expense for their rental.

NOTE 10 - INVESTMENT RETURN

The Organization’s investment return at June 30, 2018 is as follows:

Unrestricted Interest and dividends$ 770 Unrealized gains (losses) (6,338) Interest from bank accounts 183

Total $ (5,385)

NOTE 11 - FAIR VALUE MEASUREMENTS

Fair values of assets measured on a recurring basis at June 30, 2018 are as follows: Quoted Prices in Other Unobservable Active Markets Observable Inputs Fair Value (Level 1) (Level 2) (Level 3) Investments -- Stocks $ 30,182 $ 30,182 $ - $ -

Total assets$ 30,182 $ 30,182 $ - $ -

The guidance establishes a fair value hierarchy for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The fair value hierarchy is as follows:

Level 1 Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 Inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset and liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 Unobservable inputs for determining the fair values of assets or liabilities that reflect an entity's own assumptions about the assumptions that market participants would use in pricing the assets or liabilities.

13 Aging Services, Inc. Notes to the Financial Statements June 30, 2018

NOTE 12 - LINE OF CREDIT

The Organization has a $50,000 line of credit, of which $50,000 was unused at June 30, 3018. Bank advances on the line of credit are payable on demand and carry an interest of 5.576%. The credit line is secured by substantially all assets of the Organization.

NOTE 13 - SUBSEQUENT EVENTS

The Organization has evaluated subsequent event through March 21, 2019, the date which the financial statements were made available to be issued.

NOTE 14 - FUTURE ACCOUNTING STANDARDS The following pronouncements will be effective in the future: Management has evaluated these statements as having an impact on the Organization.  Financial Accounting Standards Board (FASB) issued ASU 2016-14, Not-For-Profit Entities (Topic 958) – Presentation of Financial Statements of Not-for-Profit Entities, effective for annual financial statements issued for fiscal years beginning after December 15, 2018. This pronouncement will improve the current net asset classifications requirements and the information presented in the financial statements and the notes about the not-for-profit entity’s (NFP) liquidity, financial performance, and cash flows.  Financial Accounting Standards Board (FASB) issued ASU 2018-08, Not-For-Profit Entities (Topic 958) – Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made, effective for annual financial statements issued for fiscal years beginning after December 15, 2018. This pronouncement should assist entities in 1) evaluating whether transactions should be accounting for as contributions (nonreciprocal transactions) within the scope of Topic 958, Not-for-Profit Entities, or as exchange (reciprocal) transactions subject to other guidance and 2) determining whether a contribution is conditional.

14 Aging Services, Inc. Supplement Schedule – Schedule of State Awards For the year ending June 30, 2018

Federal State Total CFDA # Period of Contract Expenses Expenses Expenses Department of Human Services Passed through Areawide Aging Agency Title III-B, Social Service/Transportation 93.044 7/1/17-6/30/18$ 70,397 $ 12,434 $ 82,831 Title III-B, Outreach 93.044 7/1/17-6/30/18 21,348 3,770 25,118 Title III-C1, Congregate Meals 93.045 7/1/17-6/30/18 199,501 23,481 222,982 Title III C2, Home Delivered Meals 93.045 7/1/17-6/30/18 102,403 45,857 148,260 Title III - E, Caregiver Support/Respite 93.052 7/1/17-6/30/18 181,587 60,449 242,036 Title III- E, Caregivers 93.052 7/1/17-6/30/18 6,311 2,106 8,417 Title III:C2:USDA-NSIP 93.053 7/1/17-6/30/18 68,823 - 68,823 Total Department of Human Services: $ 650,370 $ 148,097 $ 798,467

Note 1 - Basis of Presentation The accompanying schedule of state awards includes the federal and state activity of Aging Services, Inc. and is presented on the accrual basis of accounting. The information in in this schedule is presented in accordance with the requirements of Oklahoma Department of Human Services.

15

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Board of Directors Aging Services, Inc. Norman, Oklahoma

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Aging Services, Inc. (a nonprofit organization), which comprise the statement of financial position as of June 30, 2018, and the related statement of activities, statement of functional expenses and cash flows for the year then ended, and the related notes to the financial statements and have issued our report thereon dated March 21, 2019.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered Aging Services, Inc.’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Aging Services, Inc.’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Aging Services, Inc.’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of the internal control was for the limited purpose described in the first paragraph of this section was not designed to identify all deficiencies in internal control that 2007 N. Commerce #200 ● Ardmore, OK 73401 Phone 580.826.3539 ● Phone 405.322.5009 ● Fax 855.999.2782 j-acpas.com

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¶V ILQDQFLDO VWDWHPHQWV DUH IUHH IURP PDWHULDO PLVVWDWHPHQWV ZH SHUIRUPHG WHVWV RI LWV FRPSOLDQFH ZLWK FHUWDLQ SURYLVLRQV RI ODZV UHJXODWLRQV FRQWUDFWV DQG JUDQW DJUHHPHQWV QRQFRPSOLDQFH ZLWK ZKLFK FRXOG KDYH D GLUHFW DQG PDWHULDO HIIHFW RQ WKH GHWHUPLQDWLRQ RI ILQDQFLDO VWDWHPHQW DPRXQWV  +RZHYHU SURYLGLQJ DQ RSLQLRQ RQ FRPSOLDQFH ZLWK WKRVH SURYLVLRQV ZDV QRW DQ REMHFWLYHRIRXUDXGLWDQGDFFRUGLQJO\ZHGRQRWH[SUHVVVXFKDQRSLQLRQ7KHUHVXOWVRIRXU WHVWVGLVFORVHGQRLQVWDQFHVRIQRQFRPSOLDQFHRURWKHUPDWWHUVWKDWDUHUHTXLUHGWREHUHSRUWHG XQGHUGovernment Auditing Standards.   $JLQJ6HUYLFHV,QF¶V5HVSRQVHVWR)LQGLQJV  $JLQJ 6HUYLFHV ,QF¶V UHVSRQVH WR WKH ILQGLQJV LGHQWLILHG LQ RXU DXGLW LV GHVFULEHG LQ WKH DFFRPSDQ\LQJ VFKHGXOH RI ILQGLQJV DQG UHVSRQVHV  $JLQJ 6HUYLFHV ,QF¶V UHVSRQVH ZDV QRW VXEMHFWHG WR WKH DXGLWLQJ SURFHGXUHV DSSOLHG LQ WKH DXGLW RI WKH ILQDQFLDO VWDWHPHQWV DQG DFFRUGLQJO\ZHH[SUHVVQRRSLQLRQRQLW  3XUSRVHRIWKLV5HSRUW  7KHSXUSRVHRIWKLVUHSRUWLVVROHO\WRGHVFULEHWKHVFRSHRIRXUWHVWLQJRILQWHUQDOFRQWURODQG FRPSOLDQFHDQGWKHUHVXOWVRIWKDWWHVWLQJDQGQRWWRSURYLGHDQRSLQLRQRQWKHHIIHFWLYHQHVVRI WKHRUJDQL]DWLRQ¶VLQWHUQDOFRQWURORURQFRPSOLDQFH7KLVUHSRUWLVDQLQWHJUDOSDUWRIDQDXGLW SHUIRUPHGLQDFFRUGDQFHZLWKGovernment Auditing Standards LQFRQVLGHULQJWKHRUJDQL]DWLRQ¶V LQWHUQDOFRQWURODQGFRPSOLDQFH$FFRUGLQJO\WKLVFRPPXQLFDWLRQLVQRWVXLWDEOHIRUDQ\RWKHU SXUSRVH    $UGPRUH2NODKRPD 0DUFK

 Aging Services, Inc. Schedule of Finding and Responses June 30, 2018

2018-001 Material Adjustments for Accounts Receivable

Condition: The balance of accounts receivable at year end did not include the balance of a promise to give that was awarded before year end.

Criteria: The development and implementation of a year-end financial reporting control system is the responsibility of the Organization’s management. Management should have a process in place to ensure that the trial balance used in the financial statement preparation process is final and contains all valid journal entries. Auditors can no longer be part of the financial reporting process but can only provide technical assistance in formatting of information provided by management.

Cause: Entry was not made for a promise to give received prior to year-end.

Effect: Material adjusting entry was required to record the promise to give, which increased revenue and accounts receivable.

Recommendation: We recommend that year end procedures be modified to include a review of all known promises to give which are provided to the consultant CPA.

Response: Aging Services, Inc. will modify year end procedures to include a review of revenue awards and when it should be recorded.

18 11:05 AM Aging Services, Inc.

01/23/20 Balance Sheet Accrual Basis As of December 31, 2019

Dec 31, 19 ASSETS Current Assets Checking/Savings 1010 · FF - Operating 57,115.84

1015 · Arvest - Special Assist Acct. 31,826.74 1020 · First Fidelity Payroll -29,625.77

Total Checking/Savings 59,316.81

Accounts Receivable 1110 · Accounts receivable 1113 · Allowance for AR Accounts -5,923.95 1110 · Accounts receivable - Other 223,190.17

Total 1110 · Accounts receivable 217,266.22

Total Accounts Receivable 217,266.22

Other Current Assets 1120 · United Way Grant 20,000.00 1330 · Prepaid Rent 1,645.77 1331 · Prepaid Insurance 9,133.11

Total Other Current Assets 30,778.88

Total Current Assets 307,361.91

Fixed Assets 1640 · Furniture, fixtures, & equip 94,080.19 1650 · Vehicles 90,900.41 1745 · Accum deprec- furn,fix,equip -164,774.46

Total Fixed Assets 20,206.14

Other Assets 1800 · Investment - Stock 32,393.10

Total Other Assets 32,393.10

TOTAL ASSETS 359,961.15

LIABILITIES & EQUITY Liabilities Current Liabilities Accounts Payable 2010 · Accounts payable 46,598.01

Total Accounts Payable 46,598.01

Other Current Liabilities 2100 · Payroll Liabilities - Main Acct 2103 · Federal Tax Payroll Liability 4,886.20 2105 · Flexible Spending Accounts 97.04 2106 · SUTA Payable 546.52 2107 · State Withholding 501.00 2108 · Insurance Payable 326.09

Total 2100 · Payroll Liabilities - Main Acct 6,356.85

2110 · Accrued Compensated Absences 15,251.54 2125 · Line of Credit First Fidelity 30,000.00

Total Other Current Liabilities 51,608.39

Total Current Liabilities 98,206.40

Total Liabilities 98,206.40

Page 1 11:05 AM Aging Services, Inc.

01/23/20 Balance Sheet Accrual Basis As of December 31, 2019

Dec 31, 19 Equity 3010 · Unrestrict (retained earnings) 234,250.29 3100 · Temporarily restrict net asset 24,082.00

Net Income 3,422.46

Total Equity 261,754.75

TOTAL LIABILITIES & EQUITY 359,961.15

Page 2 1:17 PM Aging Services, Inc.

01/30/20 Profit & Loss Accrual Basis July through December 2019

Jul - Dec 19 Ordinary Income/Expense Income 4 · Contributed support - Main Acct 4010 · Participant Contributions 47,050.65 4230 · Local Grants - Main Acct 4232 · United Way Housekeeping 20,000.00 4233 · SVSC Grant City of Norman 2,475.06 4236 · Misc. Small Grants 1,000.00

Total 4230 · Local Grants - Main Acct 23,475.06

4330 · Local Donations - Main Acct 4342 · Settlement 599.99 4341 · Thanksgiving Donations 1,000.00 4339 · Day of Caring Fundraiser 105.00 4331 · Annual Fund Drive-Unrestricted 1,380.00 4332 · Misc. Small Donations 1,897.18 4333 · Center Stage For Seniors 2,000.00 4334 · Memorial Donations 450.00 4336 · Christmas Donations 1,000.00

Total 4330 · Local Donations - Main Acct 8,432.17

Total 4 · Contributed support - Main Acct 78,957.88

5 · Earned revenues - Main Acct 5010 · AAA Grants Main Account 5010.1 · AAA Grants 462,096.00

Total 5010 · AAA Grants Main Account 462,096.00

5020 · Medicaid - Health Care Ath-Main 5030 · ADV Meals 32,465.60 5040 · ADV Case Management 73,288.66

Total 5020 · Medicaid - Health Care Ath-Main 105,754.26

5150 · Revenues - Main Account 5205 · Insurance Reimbursement 280.00 5215 · Food Rebate 2.19 5310 · Interest Income 44.49

Total 5150 · Revenues - Main Account 326.68

Total 5 · Earned revenues - Main Acct 568,176.94

Total Income 647,134.82

Gross Profit 647,134.82

Expense 7220.1 · FT Hourly-Main Acct. 70,538.37

723521 · Hourly Overtime 193.89 6560 · Payroll Expenses 206.04 7200 · Salaries Expenses - Main Acct 250,117.01

7500 · Other Prof Expense - Main Acct 7520 · Audit Expense 925.00

Total 7500 · Other Prof Expense - Main Acct 925.00

Page 1 1:17 PM Aging Services, Inc.

01/30/20 Profit & Loss Accrual Basis July through December 2019

Jul - Dec 19 8100 · Admin Expenses - Main Acct 8111 · Bank SC 25.00 8130.1 · Cell Phones 84.67 8105 · Chargeback 6.00 8570 · Employment Ads 300.87 8160 · Equip rental & maintenance 486.50 8000 · First Fidelity Bank-Interest Ex 494.33 8170 · Printing & copying 2,043.69 8530 · Membership dues - organization 0.00 8110 · Office Supplies 3,934.48 8560 · Outside computer services 1,490.00 8140 · Postage, shipping, delivery 770.00 8130 · Telephone & telecommunications 2,588.64

Total 8100 · Admin Expenses - Main Acct 12,224.18

8200 · Occupancy expenses - Main Acct 8210 · Rent, Utilities 14,590.29 8240 · Pest Control 300.00

Total 8200 · Occupancy expenses - Main Acct 14,890.29

8300 · Travel & Meet Exp - Main Acct 8310 · Travel - Admin Staff 1,019.52 8310.01 · Travel - Outreach 3,817.21 8310.02 · Travel - Casemanagement 1,519.88 8310.03 · Travel - Site Managers 338.87 8310.04 · Travel-Housekeeper 1,890.18 8310.1 · Food Carrier Mileage 838.95 8310.2 · Home Delivery Mileage 8,136.59 8310.3 · Travel-Respite 22.56

Total 8300 · Travel & Meet Exp - Main Acct 17,583.76

8400 · Client Services - Main Account 8532 · Staff Retreat 1,078.67 8120 · Vehicle Operations Expense 3,766.48 8225 · Site Supplies 0.00 8230 · Kitchen and Site Supplies 9,737.90 8410 · Senior Sup Serv. - Main Acct 8534 · Direct Mail Expense 318.96 8533 · Board Retreat 149.60 8432 · Day of Caring Expenses 333.70 8431 · GRG Conference Expenses 860.00 8412 · Utility Assistance 2,264.01 8413 · Eye Exam and Glasses 505.00 8415 · Telephone Asst. 0.00 8418 · Misc Expense 670.37 8420 · Food Pantry 255.06 8423 · Rental Assistance 248.00 8426 · Volunteer Appreciation 1,036.05 8427 · Misc Client Expense 53.94

Total 8410 · Senior Sup Serv. - Main Acct 6,694.69

8450 · Dietitian 4,056.00 8460 · Food Costs 8460.01 · ADV Food Cost 0.00 8460.05 · Title III Food Cost 75,733.99 8460.06 · AF Food Cost 0.00

Total 8460 · Food Costs 75,733.99

8470 · Frozen Meals 28,278.94 8490 · USDA Costs 20,393.63

Total 8400 · Client Services - Main Account 149,740.30

Page 2 1:17 PM Aging Services, Inc.

01/30/20 Profit & Loss Accrual Basis July through December 2019

Jul - Dec 19 8401 · Respite Care 98,694.86 8402 · Respite-GRG 29,655.00 8500 · Misc expenses - Main Account 8510 · Small Equipment 0.00

Total 8500 · Misc expenses - Main Account 0.00

Total Expense 644,768.70

Net Ordinary Income 2,366.12

Net Income 2,366.12

Page 3 ITEM 1

PERFORMING ART STUDIO

Report to City of Norman Finance Committee – January 30, 2020

Oh behalf of the staff and board of The Depot, and the citizens of Norman, please let me begin this report with a heartfelt thanks for continuing to allow us to be the caretakers of this beautiful building. It is Norman’s first building and a large part of its history and we couldn’t be more grateful. The Depot is thrilled to continue its partnership with the City of Norman to assist in the care of Amtrak’s Heartland Flyer passenger train and to care for the Depot. We believe that the programming we provide through the stewardship of this structure on the National Registry of Historic Places not only aids the growth of Downtown Norman and supports its designation as a cultural district by the Oklahoma Arts Council, but promotes a strong and healthy community and makes Norman a great place to live and visit.

For the previous fiscal year, funds in the amount of $3,500 were disbursed to The Depot to assist in providing services to Amtrak’s Heartland Flyer passengers. During that time, we served approximately 15,000 train passengers and other Amtrak-related guests. The Depot provides hospitality to train riders and other guests Monday to Friday from 8am to 9am, when the train departs. This includes a warm lobby to welcome guests, coffee, and Amtrak information services. This function is served on weekends by an extraordinary and dedicated group of volunteers who self-organize their shifts, with all materials and supplies provided by the The Depot. In addition, we received daily visitors and phone calls from potential Amtrak customers looking for travel information.

During the most recently completed fiscal year (June 30, 2018) the funds were used as follows:

Staffing 8-9am M-F 260 hours @ $14.42/hr $3749.20 Coffee, cups, filters, Supplies $589 paper goods Printing Train Schedules 13.09 TOTAL $4351.29

The request of for The Depot for the coming fiscal year is $5,000. Our staffing costs have increased and as train travel increases as well, we are finding that the cost of supplies, cleaning, and maintenance of The Depot is impacted as well. (Note: I did not include additional maintenance costs in the breakdown of how our funds are used, but is estimated at around $750). While the Depot has a healthy budget and sufficient revenues to cover our programming costs, we do feel that the duty of hosting and providing services for Amtrak customers is a duty we undertake to allow the City of Norman to fulfill its obligation under the terms of the agreement for the gifting of this building to the city and not a part of our artistic programming. We are happy to serve in this capacity and appreciate the City’s support of these efforts.

To cover our administrative costs, the Depot does rent the Depot for events at the following rates:

$100/hour Friday/Saturday $80/hour Sunday-Thursday Rentals are a minimum of two hours and incur an additional $50 cleaning fee Our annual rentals last year totaled $35,162.00

As requested, attached you will find a year-end financial report for the most recently completed fiscal year. Please feel free to contact me with any questions you may have, or for any other information you require.

Thank you again to the City of Norman for their continued support for the Historic Santa Fe Depot. The Depot’s Gallery space has become a mainstay of the Norman Arts Council’s 2nd Friday Art Walk, and serves as a concert venue as well for our successful Winter Wind, Whistle Stop and Poetry Series. It also gives us a place to operate to provide the community of Norman with the incredibly popular Summer Breeze Concerts. Your support also allows The Depot the opportunity to provide a community gathering place for events such as the Norman Music Festival, Mardi Gras, and other community events and organizations.

Thank you for your consideration.

Sincerely,

Shari Jackson Executive Director The Depot

The Performing Arts Studio, Inc. (dba The Depot)

STATEMENT OF ACTIVITY July 2018 - June 2019

TOTAL Revenue Art Sales 19,064.06 General Donations 607.57 Grants City of Norman (Amtrack) 3,500.00 Norman Arts Council (NAC) 21,515.00 Oklahoma Arts Council (OAC) 6,000.00 Total Grants 31,015.00 Membership Dues 1,764.30 Miscellaneous Income 1.00 Program Support 22,631.31 Donations (cash) 7,658.05 Total Program Support 30,289.36 Rental Fees 34,512.00 Janitor Fees 650.00 Total Rental Fees 35,162.00 Ticket Sales 15,054.35 Tuition 5,015.00 Total Revenue $137,972.64 GROSS PROFIT $137,972.64 Expenditures Advertising 1,285.00 Artist Commissions (65%) 13,151.65 Bank Fees 15.00 Credit Card 1,085.15 Total Bank Fees 1,100.15 Conference/Training Fees 261.00 Contract Services 30.00 Deposit refund 100.00 Facility Maintenance 140.00 Depot Maintenance 2,370.00 Janitorial 2,280.00 Total Facility Maintenance 4,790.00 Insurance 6,021.96 Memberships 840.00 Miscellaneous Expense 534.00 Payroll Expenses 7,077.05 Director's Salary 20,000.04 Wages 14,110.34 Total Payroll Expenses 41,187.43 Performance Costs 700.00 Artist Fees 34,192.00 Equipment Rental 2,948.11

Accrual Basis Monday, February 3, 2020 09:58 AM GMT-06:00 1/2 TOTAL Lodging 2,949.23 Meals 378.88 Sound 6,425.00 Total Performance Costs 47,593.22 Permit 922.31 Postage 860.00 Printing 2,932.85 Professional Fees Accountant 175.00 Workship Instructor 3,530.00 Total Professional Fees 3,705.00 Supplies 2,645.35 Office 374.08 Other 230.00 Refreshments 1,798.30 Total Supplies 5,047.73 Ticket Refund 80.00 Utilities 242.93 Alarm/Security 498.93 Electric 1,637.91 Telecommunications 2,104.33 Total Utilities 4,484.10 Total Expenditures $134,926.40 NET OPERATING REVENUE $3,046.24 NET REVENUE $3,046.24

Accrual Basis Monday, February 3, 2020 09:58 AM GMT-06:00 2/2 ITEM 2

REVENUE/ EXPENDITURE REPORTS SUMMARY OF MAJOR GENERAL FUND REVENUE SOURCES VS. BUDGET, FYE 2020 - AS OF JANUARY 31, 2020

PROJECTED Current Month COLLECTED % Var. From Prior % Var. From MAJOR REVENUE SOURCE TOTAL BUDGET TO DATE Collections TO DATE Proj To Date FY To Date Prior FYTD Sales Tax 44,824,850 25,790,426 3,673,413 24,379,420 -5.47% 23,898,284 2.01% Use Tax 4,788,276 2,721,603 530,563 3,413,584 25.43% 2,810,898 21.44% Franchise Taxes/Fees 7,806,785 4,336,919 478,487 4,053,317 -6.54% 4,011,119 1.05% Licenses and Permits 1,180,519 496,830 73,830 470,492 -5.30% 484,366 -2.86% Shared (Other) Taxes 2,412,951 1,407,555 196,359 1,355,507 -3.70% 1,358,772 -0.24% Fines and Forfeitures 1,869,544 1,090,567 179,619 1,259,120 15.46% 1,090,850 15.43% Investment/Interest Income 178,500 104,125 39,453 80,119 -23.06% 97,571 -17.89% ______TOTAL: General Fund (Major) 63,061,425 35,948,025 5,171,723 35,011,558 -2.61% 33,751,860 3.73%

SUMMARY OF MAJOR CAPITAL PROJECT FUND REVENUE SOURCES VS. BUDGET, FYE 2020 - AS OF JANUARY 31, 2020

PROJECTED Current Month COLLECTED % Var. From Prior % Var. From MAJOR REVENUE SOURCE TOTAL BUDGET TO DATE Collections TO DATE Proj To Date FY To Date Prior FYTD Sales Tax 13,565,038 7,804,780 1,117,995 7,419,823 -4.93% 7,273,391 2.01% Investment/Interest Income 150,000 87,500 61,111 540,743 517.99% 327,024 65.35% ______TOTAL: Capital Fund (Major) 13,715,038 7,892,280 1,179,107 7,960,566 0.87% 7,600,415 4.74%

SUMMARY OF MAJOR NORMAN FORWARD FUND REVENUE SOURCES VS. BUDGET, FYE 2020 - AS OF JANUARY 31, 2020

PROJECTED Current Month COLLECTED % Var. From Prior % Var. From MAJOR REVENUE SOURCE TOTAL BUDGET TO DATE Collections TO DATE Proj To Date FY To Date Prior FYTD Sales Tax 9,634,945 5,543,562 851,020 5,625,909 1.49% 5,525,880 1.81% Use Tax 647,546 368,058 88,427 568,931 54.58% 468,483 21.44% Investment/Interest Income 15,000 8,750 54,932 426,053 4769.17% 455,146 -6.39% ______TOTAL: Capital Fund (Major) 10,297,491 5,920,370 994,379 6,620,892 11.83% 6,449,509 2.66%

1 2/11/2020 SUMMARY OF MAJOR ROOM TAX FUND REVENUE SOURCES VS. BUDGET, FYE 2020 - AS OF JANUARY 31, 2020

PROJECTED Current Month COLLECTED % Var. From Prior % Var. From MAJOR REVENUE SOURCE TOTAL BUDGET TO DATE Collections TO DATE Proj To Date FY To Date Prior FYTD Hotel/Motel Room Tax 1,917,152 1,118,339 89,677 1,047,988 -6.29% 1,131,449 -7.38% Investment/Interest Income 2,640 1,540 212 2,270 47.40% 3,406 -33.35% ______TOTAL: Room Tax Fund 1,919,792 1,119,879 89,889 1,050,258 -6.22% 1,134,855 -7.45%

SUMMARY OF MAJOR UNP TIF FUND REVENUE SOURCES VS. BUDGET, FYE 2020 - AS OF JANUARY 31, 2020

PROJECTED Current Month COLLECTED % Var. From Prior % Var. From MAJOR REVENUE SOURCE TOTAL BUDGET TO DATE Collections TO DATE Proj To Date FY To Date Prior FYTD Sales Tax - - 314,713 1,956,212 100.00% 1,983,606 -1.38% Investment/Interest Income 140,000 81,667 12,675 101,519 24.31% 96,627 5.06% ______TOTAL: UNP TIF Fund (Major) 140,000 81,667 327,387 2,057,731 2419.67% 2,080,233 -1.08%

SUMMARY OF MAJOR WESTWOOD FUND REVENUE SOURCES VS. BUDGET, FYE 2020 - AS OF JANUARY 31, 2020

PROJECTED Current Month COLLECTED % Var. From Prior % Var. From MAJOR REVENUE SOURCE TOTAL BUDGET TO DATE Collections TO DATE Proj To Date FY To Date Prior FYTD Golf Green 475,000 253,333 21,897 261,680 3.29% 220,093 18.89% Golf Driving Range 103,000 50,070 3,988 51,384 2.62% 50,269 2.22% Golf Carts 269,000 147,091 10,707 145,917 -0.80% 126,052 15.76% Swimming Pool 625,000 283,149 2,205 246,097 -13.09% 221,271 11.22% ______TOTAL: Westwood Fund (Major) 1,472,000 733,643 38,798 705,078 -3.89% 617,686 14.15%

2 2/11/2020 SUMMARY OF MAJOR WATER FUND REVENUE SOURCES VS. BUDGET, FYE 2020 - AS OF JANUARY 31, 2020

PROJECTED Current Month COLLECTED % Var. From Prior % Var. From MAJOR REVENUE SOURCE TOTAL BUDGET TO DATE Collections TO DATE Proj To Date FY To Date Prior FYTD User Fees-Residential 15,262,261 9,881,597 989,078 10,113,123 2.34% 9,787,891 3.32% User Fees-Commercial 2,515,183 1,467,190 193,864 1,615,171 10.09% 1,621,178 -0.37% User Fees-Industrial 335,992 195,995 30,712 275,176 40.40% 234,447 17.37% User Fees-Institutional 931,133 543,161 211,093 652,616 20.15% 715,542 -8.79% Connection Fees 640,000 373,333 42,000 342,492 -8.26% 331,006 3.47% Capital Improvement Charges 1,366,313 797,016 227,610 1,055,067 32.38% 865,522 21.90% Investment/Interest Income 120,000 70,000 62,305 478,700 583.86% 1,203,713 -60.23% ______TOTAL: Water Fund (Major) 21,170,882 13,328,292 1,756,663 14,532,344 9.03% 14,759,300 -1.54%

SUMMARY OF MAJOR WATER RECLAMATION FUND REVENUE SOURCES VS. BUDGET, FYE 2020 - AS OF JANUARY 31, 2020

PROJECTED Current Month COLLECTED % Var. From Prior % Var. From MAJOR REVENUE SOURCE TOTAL BUDGET TO DATE Collections TO DATE Proj To Date FY To Date Prior FYTD User Fees-Residential 8,063,099 4,703,474 694,777 4,816,557 2.40% 4,925,545 -2.21% User Fees-Commercial 1,405,238 819,722 106,427 848,628 3.53% 870,131 -2.47% User Fees-Industrial 173,412 101,157 13,977 102,917 1.74% 110,344 -6.73% User Fees-Institutional 1,052,608 614,021 163,557 768,314 25.13% 637,357 20.55% Capital Improvement Charges 816,080 476,047 (40,129) 320,741 -32.62% 519,021 -38.20% Investment/Interest Income 50,000 29,167 14,148 102,445 251.24% 81,097 26.32% ______TOTAL: Water Reclamation Fund (Major) 11,560,437 6,743,588 952,757 6,959,603 3.20% 7,143,495 -2.57%

SUMMARY OF MAJOR SEWER MAINTENANCE FUND REVENUE SOURCES VS. BUDGET, FYE 2020 - AS OF JANUARY 31, 2020

PROJECTED Current Month COLLECTED % Var. From Prior % Var. From MAJOR REVENUE SOURCE TOTAL BUDGET TO DATE Collections TO DATE Proj To Date FY To Date Prior FYTD Sewer Maintenance Fee 3,001,979 1,743,306 262,135 1,821,478 4.48% 1,789,542 1.78% ______TOTAL: Sewer Maintenance Fund (Major) 3,001,979 1,743,306 262,135 1,821,478 4.48% 1,789,542 1.78%

3 2/11/2020 SUMMARY OF MAJOR NEW DEVELOPMENT EXCISE FUND REVENUE SOURCES VS. BUDGET, FYE 2020 - AS OF JANUARY 31, 2020

PROJECTED Current Month COLLECTED % Var. From Prior % Var. From MAJOR REVENUE SOURCE TOTAL BUDGET TO DATE Collections TO DATE Proj To Date FY To Date Prior FYTD WW Excise Tax (Residential) 1,100,000 629,250 83,780 679,880 8.05% 639,458 6.32% WW Excise Tax (Commercial) 300,000 175,000 6,315 73,823 -57.82% 120,288 -38.63% ______TOTAL: New Development Excise Fund (Major) 1,400,000 804,250 90,095 753,703 -6.28% 759,746 -0.80%

SUMMARY OF MAJOR SANITATION FUND REVENUE SOURCES VS. BUDGET, FYE 2020 - AS OF JANUARY 31, 2020

PROJECTED Current Month COLLECTED % Var. From Prior % Var. From MAJOR REVENUE SOURCE TOTAL BUDGET TO DATE Collections TO DATE Proj To Date FY To Date Prior FYTD User Fees-Residential 7,885,312 4,599,765 664,436 4,667,024 1.46% 4,598,866 1.48% User Fees-Commercial 3,605,036 2,102,938 291,503 2,066,537 -1.73% 1,983,450 4.19% User Fees-Industrial 163,979 95,654 8,099 69,980 -26.84% 65,728 6.47% User Fees-Institutional 477,007 278,254 24,158 250,313 -10.04% 315,665 -20.70% User Fees-Transfer Station 588,070 343,041 72,909 539,376 57.23% 408,395 32.07% User Fees - Recycling 1,214,954 708,723 98,768 690,561 -2.56% 677,752 1.89% Recycled Material Sales 221,874 129,427 2,432 22,391 -82.70% 75,778 -70.45% Investment/Interest Income 100,000 58,333 23,069 169,781 191.05% 142,421 19.21% ______TOTAL: Sanitation Fund (Major) 14,256,232 8,316,135 1,185,373 8,475,963 1.92% 8,268,054 2.51%

4 2/11/2020 SUMMARY OF MAJOR FUND EXPENDITURES VS. BUDGET VS. BUDGET, FYE 2020 - AS OF JANUARY 31, 2020

PROJECTED Current Month EXPENDED % Var. From Prior % Var. From FUND TOTAL BUDGET TO DATE * Expended TO DATE Proj To Date FY To Date Prior FYTD General Fund 91,208,771 53,205,117 6,195,328 51,454,139 -3.29% 43,006,618 19.64% Capital Fund 74,928,061 43,708,036 1,569,242 11,973,737 -72.61% 10,216,989 17.19% Norman Forward Fund 76,380,518 44,555,302 4,355,700 11,980,310 -73.11% 13,594,359 -11.87% Westwood Fund 2,410,179 1,405,938 105,706 1,195,151 -14.99% 1,067,160 11.99% Water Fund 68,255,970 39,815,983 2,573,144 17,299,155 -56.55% 14,348,160 20.57% Water Reclamation Fund 20,048,017 11,694,677 681,129 5,254,228 -55.07% 5,920,229 -11.25% Sewer Maintenance Fund 11,020,807 6,428,804 5,517 189,983 -97.04% 510,211 -62.76% New Development Fund 3,208,505 1,871,628 35,416 258,716 -86.18% 491,003 -47.31% Sanitation Fund 20,641,681 12,040,981 875,229 7,384,604 -38.67% 6,593,123 12.00% (Adjusted Budget)

* Based on historical collection patterns (where known), or based on proportion of the fiscal year elapsed.

5 2/11/2020 GENERAL FUND: As of January 31, 2020 Original Adjusted Budget - budget - YTD Actual - 7 Unencumb Annual Annual Month Balance

Beginning Fund Balance 6,228,279 8,635,267 $ 8,635,267

REVENUES: Revenue 77,066,207 77,068,207 40,993,113 Transfers In 5,890,081 6,804,710 4,350,502 Total Revenue 82,956,288 83,872,917 45,343,615

EXPENDITURES: Salary / Benefits 57,992,291 57,670,130 33,374,675 24,295,455 Supplies / Materials 6,036,044 7,038,504 2,639,077 4,024,287 Services / Maintenance 12,116,334 11,940,906 5,723,372 4,904,661 Internal Services 2,455,921 2,445,921 1,184,825 1,261,096 Capital Equipment 3,963,931 4,996,059 2,125,633 889,044 Transfers Out 1,705,116 7,117,251 6,406,786 710,465 Employee Turnover Savings (800,000) (800,000) Supplies/Materials/Svs/Maint Savings (513,349) (513,349) Total Expenditures 82,956,288 89,895,422 51,454,368 36,085,008

Net Difference - (6,022,505) (6,110,753)

Ending Fund Balance $ 6,228,279 $ 2,612,762 $ 2,524,514

Page 1 RAINY DAY FUND: As of January 31, 2020 Original Adjusted Budget - budget - YTD Actual - Annual Annual 7 Month

Beginning Fund Balance $ 3,344,618 $ 3,794,419 $ 3,794,419

REVENUES: Revenue 15,000 15,000 42,397 Transfers In - - - Total Revenue 15,000 15,000 42,397

EXPENDITURES: Transfers Out - - - Total Expenditures - - -

Net Difference 15,000 15,000 42,397

Ending Fund Balance $ 3,359,618 $ 3,809,419 $ 3,836,816

Rainy Day Target - 4% 3,613,247

Page 2 PUBLIC SAFETY SALES TAX FUND: As of January 31, 2020

Original Budget Adjusted YTD Actual - 7 Unencumb - Annual budget - Annual Month Balance

Beginning Fund Balance $ 80,958 $ 10,401,286 $ 10,401,286

REVENUES: Revenue 11,588,905 11,588,905 6,866,134 Transfers In 1,592,259 1,592,259 928,823 Total Revenue 13,181,164 13,181,164 7,794,957

EXPENDITURES: Salary / Benefits 9,128,940 9,586,536 5,541,392 4,045,144 Supplies / Materials 370,588 422,338 125,023 260,325 Services / Maintenance 283,083 352,693 151,498 142,278 Internal Services 165,375 165,375 76,276 89,099 Capital Equipment 206,419 1,496,688 703,395 384,179 Capital Project 750,000 9,876,862 405,159 8,944,213 Debt Service 2,357,717 2,357,717 1,177,044 1,180,673 Transfers Out - - - - Total Expenditures 13,262,122 24,258,209 8,179,787 15,045,911

Net Difference (80,958) (11,077,045) (384,830)

Ending Fund Balance $ - $ (675,759) $ 10,016,456

Page 3 ROOM TAX FUND: As of January 31, 2020 Original Adjusted Budget - budget - YTD Actual - Unencumb Annual Annual 7 Month Balance

Beginning Fund Balance $ 51,570 $ 358,700 $ 358,700

REVENUES: Revenue 1,919,792 1,919,792 1,050,258 Transfers In - - - Total Revenue 1,919,792 1,919,792 1,050,258

EXPENDITURES: Services / Maintenance 1,382,250 1,397,250 974,896 2 Internal Services 76,792 78,225 36,599 41,626 Capital Projects 90,000 424,601 138,618 285,983 Transfers Out 205,882 205,882 120,099 85,783 Total Expenditures 1,754,924 2,105,958 1,270,212 413,394

Net Difference 164,868 (186,166) (219,954)

Ending Fund Balance $ 216,438 $ 172,534 $ 138,746

Page 4 WESTWOOD FUND: As of January 31, 2020 Original Adjusted Budget - budget - YTD Actual - Unencumb Annual Annual 7 Month Balance

Beginning Fund Balance $ - $ 612 $ 612

REVENUES: Revenue 1,495,120 1,503,090 883,574 Transfers In 899,682 899,682 524,818 Total Revenue 2,394,802 2,402,772 1,408,392

EXPENDITURES: Salary / Benefits 1,444,073 1,444,073 818,049 626,024 Supplies / Materials 329,945 342,683 197,146 142,567 Services / Maintenance 310,203 312,842 147,162 142,268 Internal Services 21,699 21,699 15,468 6,231 Capital Equipment 83,000 83,000 - 83,000 Capital Projects - - - - Debt Service 205,882 205,882 17,326 188,556 Total Expenditures 2,394,802 2,410,179 1,195,151 1,188,646

Net Difference - (7,407) 213,241

Ending Fund Balance $ - $ (6,795) $ 213,853

Page 5 WATER FUND: As of January 31, 2020 Adjusted Original Budget budget - YTD Actual - 7 Unencumb - Annual Annual Month Balance

Beginning Fund Balance $ 14,824,710 $ 45,165,986 $ 45,165,986

REVENUES: Revenue 23,600,926 44,423,643 19,928,073 Transfers In - - - Total Revenue 23,600,926 44,423,643 19,928,073

EXPENDITURES: Salary / Benefits 4,546,199 4,546,199 2,473,329 2,072,870 Supplies / Materials 2,774,159 2,699,501 1,140,732 911,401 Services / Maintenance 3,184,838 3,582,057 1,737,506 1,747,925 Internal Services 163,880 163,880 71,720 92,160 Cost Allocation 1,971,265 1,971,265 999,434 971,831 Capital Equipment 925,698 1,004,301 31,207 636,017 Capital Projects 10,192,130 48,096,695 9,444,380 24,897,158 Debt Service 5,125,072 5,125,072 778,428 4,346,644 Transfers Out 1,067,000 1,067,000 622,419 444,581 Employee Turnover Savings (68,193) (68,193) Total Expenditures 29,882,048 68,187,777 17,299,155 36,120,587

Net Difference (6,281,122) (23,764,134) 2,628,918

Ending Fund Balance $ 8,543,588 $ 21,401,852 $ 47,794,904

Page 6 WATER RECLAMATION FUND: As of January 31, 2020 Adjusted Original Budget budget - YTD Actual - 7 Unencumb - Annual Annual Month Balance

Beginning Fund Balance $ 7,825,920 $ 8,675,963 $ 8,675,963

REVENUES: Revenue 13,416,733 13,416,733 7,543,153 Transfers In - - - Total Revenue 13,416,733 13,416,733 7,543,153

EXPENDITURES: Salary / Benefits 3,570,057 3,570,057 1,976,483 1,593,574 Supplies / Materials 604,765 598,960 242,278 350,087 Services / Maintenance 1,487,711 1,726,039 669,269 833,617 Internal Services 148,160 148,160 63,010 85,150 Cost Allocation 1,891,828 1,891,828 998,659 893,169 Capital Equipment 223,020 505,170 316,689 148,314 Capital Projects 4,179,000 8,879,619 300,183 8,292,153 Debt Service 2,126,459 2,126,459 336,809 1,789,650 Transfers Out 601,455 601,455 350,847 250,608 Employee Turnover Savings (53,551) (53,551) Total Expenditures 14,778,904 19,994,196 5,254,227 14,236,322

Net Difference (1,362,171) (6,577,463) 2,288,926

Ending Fund Balance $ 6,463,749 $ 2,098,500 $ 10,964,889

Page 7 SEWER MAINTENANCE FUND: As of January 31, 2020 Adjusted Original Budget budget - YTD Actual - 7 Unencumb - Annual Annual Month Balance

Beginning Fund Balance $ 766,455 $ 9,164,115 $ 9,164,115

REVENUES: Revenue 3,001,979 3,001,979 1,918,421 Transfers In - - - Total Revenue 3,001,979 3,001,979 1,918,421

EXPENDITURES: Salary / Benefits 67,100 67,100 40,565 26,535 Supplies / Materials 2,581 2,581 1,284 1,297 Services / Maintenance 2,425 2,425 306 2,119 Internal Services 700 700 - 700 Cost Allocation - - - - Capital Equipment 1,800 1,800 1,605 195 Capital Projects 2,800,000 10,933,222 146,223 10,605,945 Audit Adjustments - - - - Employee Turnover Savings - - Total Expenditures 2,874,606 11,007,828 189,983 10,636,791

Net Difference 127,373 (8,005,849) 1,728,438

Ending Fund Balance $ 893,828 $ 1,158,266 $ 10,892,553

Page 8 NEW DEVELOPMENT EXCISE FUND: As of January 31, 2020 Adjusted Original Budget budget - YTD Actual - Unencumb - Annual Annual 7 Month Balance

Beginning Fund Balance $ 9,501,985 $ 7,108,649 $ 7,108,649

REVENUES: Revenue 1,470,000 1,470,000 837,733 Transfers In - - - Total Revenue 1,470,000 1,470,000 837,733

EXPENDITURES: Services / Maintenance - - - - Capital Projects 939,700 1,563,936 137,854 1,366,587 Debt Service 1,644,569 1,644,569 120,863 1,523,706 Audit Adjustments - - - - Total Expenditures 2,584,269 3,208,505 258,717 2,890,293

Net Difference (1,114,269) (1,738,505) 579,016

Ending Fund Balance $ 8,387,716 $ 5,370,144 $ 7,687,665

Page 9 SANITATION FUND: As of January 31, 2020 Adjusted Original Budget budget - YTD Actual - 7 Unencumb - Annual Annual Month Balance

Beginning Fund Balance $ 9,322,503 $ 14,814,508 $ 14,814,508

REVENUES: Revenue 15,321,874 15,377,274 9,394,806 Transfers In - - - Total Revenue 15,321,874 15,377,274 9,394,806

EXPENDITURES: Salary / Benefits 4,569,049 4,569,049 2,651,892 1,917,157 Supplies / Materials 1,219,343 1,218,451 553,401 663,887 Services / Maintenance 3,878,838 3,887,212 1,789,109 2,093,437 Internal Services 757,284 757,284 267,287 489,997 Cost Allocation 1,508,688 1,508,688 762,537 746,151 Capital Equipment 2,157,842 2,665,190 1,234,041 883,351 Capital Projects 210,000 4,401,039 98,458 4,068,841 Debt Service 1,634,768 1,634,768 27,880 1,606,888 Transfers Out - - - - Total Expenditures 15,935,812 20,641,681 7,384,605 12,469,709

Net Difference (613,938) (5,264,407) 2,010,201

Ending Fund Balance $ 8,708,565 $ 9,550,101 $ 16,824,709

Page 10 CAPITAL FUND: As of January 31, 2020 Adjusted Original Budget - budget - YTD Actual - 7 Unencumb Annual Annual Month Balance

$ 20,588,281 $ 65,932,286 $ 65,932,286

REVENUES: Revenue 34,375,548 34,465,838 8,449,415 Transfers In - 256,763 256,763 Total Revenue 34,375,548 34,722,601 8,706,178

EXPENDITURES: Salary / Benefits 1,235,582 1,235,582 739,815 495,767 Supplies / Materials - - - - Services / Maintenance 16,499 16,499 964 15,535 Internal Services 200 200 200 - Capital Equipment 2,500 2,500 2,222 278 Capital Projects 29,850,907 67,710,544 7,834,104 47,412,123 Debt Service 1,316,384 1,316,384 658,361 658,023 Transfers Out 4,579,874 4,646,352 2,738,070 1,908,282 Total Expenditures 37,001,946 74,928,061 11,973,736 50,490,008

Net Difference (2,626,398) (40,205,460) (3,267,558)

Ending Fund Balance $ 17,961,883 $ 25,726,826 $ 62,664,728

Page 11 NORMAN FORWARD SALES TAX FUND: As of January 31, 2020 Adjusted Original Budget - budget - YTD Actual - 7 Unencumb Annual Annual Month Balance

$ 4,740,768 $ 44,635,561 $ 44,635,561

REVENUES: Revenue 48,047,491 48,047,491 6,673,871 Transfers In - - - Total Revenue 48,047,491 48,047,491 6,673,871

EXPENDITURES: Salary / Benefits - - - - Supplies / Materials - - - - Services / Maintenance - 316,148 283,738 - Internal Services - - - - Capital Projects 31,492,860 71,145,957 7,448,023 53,596,785 Debt Service 4,695,718 4,695,718 4,118,643 577,075 Transfers Out 222,695 222,695 129,906 92,789 Total Expenditures 36,411,273 76,380,518 11,980,310 54,266,649

Net Difference 11,636,218 (28,333,027) (5,306,439)

Ending Fund Balance $ 16,376,986 $ 16,302,534 $ 39,329,122

Page 12 SUMMARY OF MAJOR GENERAL FUND EXPENDITURES VS. BUDGET FYE 2020 - AS OF JANUARY 31, 2020

PROJECTED EXPENDED % Var. From DEPARTMENT TOTAL BUDGET TO DATE * TO DATE Proj To Date (Adjusted Budget) City Council Salaries & Benefits 11,628 6,783 6,526 -3.78% Supplies & Materials 9,870 5,758 4,082 -29.10% Services & Maintenance 1,244,169 725,765 380,309 -47.60% Internal Services 29,093 16,971 34,850 105.35% Capital Equipment - - - 0.00% Total 1,294,760 755,277 425,768 -43.63%

City Manager Salaries & Benefits 773,796 451,381 394,643 -12.57% Supplies & Materials 842,254 491,315 6,194 -98.74% Services & Maintenance 465,949 271,804 283,908 4.45% Internal Services 32,207 18,787 16,871 -10.20% Capital Equipment 30,000 17,500 3,293 -81.18% Total 2,144,206 1,250,787 704,909 -43.64%

City Clerk Salaries & Benefits 1,203,717 702,168 667,401 -4.95% Supplies & Materials 134,579 78,504 57,888 -26.26% Services & Maintenance 744,172 434,100 341,507 -21.33% Internal Services 221,351 129,121 112,905 -12.56% Capital Equipment 118,174 68,935 13,988 -79.71% Total 2,421,993 1,412,829 1,193,689 -15.51%

Municipal Court Salaries & Benefits 1,202,754 701,607 621,276 -11.45% Supplies & Materials 13,808 8,055 3,119 -61.28% Services & Maintenance 59,845 34,910 17,263 -50.55% Internal Services 32,289 18,835 14,946 -20.65% Capital Equipment 43,777 25,537 - -100.00% Total 1,352,473 788,943 656,604 -16.77%

Legal Salaries & Benefits 975,762 569,195 490,222 -13.87% Supplies & Materials 11,498 6,707 3,452 -48.53% Services & Maintenance 223,936 130,629 105,158 -19.50% Internal Services 23,729 13,842 12,505 -9.66% Capital Equipment 1,800 1,050 1,728 64.54% Total 1,236,725 721,423 613,064 -15.02%

1 2/6/2020 PROJECTED EXPENDED % Var. From DEPARTMENT TOTAL BUDGET TO DATE * TO DATE Proj To Date (Adjusted Budget) I.T. Salaries & Benefits 1,469,658 857,301 808,670 -5.67% Supplies & Materials 66,583 38,840 23,468 -39.58% Services & Maintenance 1,071,554 625,073 821,197 31.38% Internal Services 18,439 10,756 8,077 -24.91% Capital Equipment 197,628 115,283 128,306 11.30% Total 2,823,862 1,647,253 1,789,718 8.65%

Finance Salaries & Benefits 2,236,752 1,304,772 1,304,209 -0.04% Supplies & Materials 76,589 44,677 33,730 -24.50% Services & Maintenance 1,021,911 596,115 651,369 9.27% Internal Services 201,977 117,820 90,322 -23.34% Capital Equipment 21,537 12,563 19,793 57.55% Total 3,558,766 2,075,947 2,099,423 1.13%

Human Resources Salaries & Benefits 637,802 372,051 368,685 -0.90% Supplies & Materials 37,055 21,615 10,975 -49.23% Services & Maintenance 452,392 263,895 108,557 -58.86% Internal Services 38,896 22,689 29,576 30.35% Capital Equipment 38,627 22,532 6,774 -69.93% Total 1,204,772 702,784 524,567 -25.36%

Planning Salaries & Benefits 3,186,646 1,858,877 1,786,639 -3.89% Supplies & Materials 51,048 29,778 15,156 -49.10% Services & Maintenance 313,149 182,670 135,839 -25.64% Internal Services 114,953 67,056 58,703 -12.46% Capital Equipment 128,420 74,912 22,226 -70.33% Total 3,794,216 2,213,293 2,018,563 -8.80%

Public Works Salaries & Benefits 8,771,989 5,116,994 4,719,030 -7.78% Supplies & Materials 4,202,877 2,451,678 1,799,868 -26.59% Services & Maintenance 3,229,414 1,883,825 1,328,300 -29.49% Internal Services 506,627 295,532 248,432 -15.94% Capital Equipment 2,620,495 1,528,622 1,444,366 -5.51% Total 19,331,402 11,276,651 9,539,996 -15.40%

2 2/6/2020 PROJECTED EXPENDED % Var. From DEPARTMENT TOTAL BUDGET TO DATE * TO DATE Proj To Date (Adjusted Budget) Police Salaries & Benefits 18,791,165 10,961,513 11,527,008 5.16% Supplies & Materials 747,928 436,291 328,976 -24.60% Services & Maintenance 1,472,651 859,046 667,610 -22.28% Internal Services 670,041 390,857 297,033 -24.00% Capital Equipment 968,503 564,960 128,672 -77.22% Total 22,650,288 13,212,668 12,949,299 -1.99%

Fire Salaries & Benefits 14,747,936 8,602,963 8,787,881 2.15% Supplies & Materials 388,207 226,454 170,617 -24.66% Services & Maintenance 504,262 294,153 277,007 -5.83% Internal Services 296,967 173,231 131,740 -23.95% Capital Equipment 600,099 350,058 326,555 -6.71% Total 16,537,471 9,646,858 9,693,800 0.49%

Parks & Recreation** Salaries & Benefits 3,735,525 2,179,056 1,892,486 -13.15% Supplies & Materials 456,653 266,381 181,552 -31.84% Services & Maintenance 1,062,057 619,533 605,117 -2.33% Internal Services 259,352 151,289 128,867 -14.82% Capital Equipment 226,999 132,416 29,931 -77.40% Total 5,740,586 3,348,675 2,837,952 -15.25%

General Fund Salaries & Benefits 57,745,130 33,684,659 33,374,675 -0.92% Supplies & Materials 7,038,949 4,106,054 2,639,077 -35.73% Services & Maintenance 11,865,461 6,921,519 5,723,142 -17.31% Internal Services 2,445,921 1,426,787 1,184,825 -16.96% Interfund Transfers 7,117,251 4,151,730 6,406,786 54.32% Capital Equipment 4,996,059 2,914,368 2,125,633 -27.06% Total 91,208,771 53,205,116 51,454,139 -3.29%

* Based on proportion of the fiscal year elapsed. ** Includes Sooner Theatre, Santa Fe Depot, Firehouse Art Center & Historical Museum

Expenses do not include encumbrances

3 2/6/2020 Appropriations from Fund Balance FY20

Fund Gaining Account Amount Agenda Date Item No. Project No. Description

General Fund 010-0000-253-2000 010-6021-421-2001 8,582.00 9/24/2019 19 GP0050 DOJ/OJP grant for retention of a victim advocate 010-0000-253-2000 010-6021-421-2901 4,524.00 9/24/2019 19 GP0050 DOJ/OJP grant for retention of a victim advocate 109 - 363373 10440152 - 43199 1,000.00 11/12/2019 20 Donation from Community Solutions Intn'l to assist efforts to address homelessness 10 - 29000 579 - 372910 196,312.00 11/26/2019 37 Resolution R-1920-63 for the UNP TIF

PSST Fund 15 - 29000 15661322 - 42110 295,898.00 11/12/2019 34 To cover FYE19 accounts exceeding budgetary balances 15 - 29000 15665143 - 42110 161,698.00 11/12/2019 34 To cover FYE19 accounts exceeding budgetary balances

Special Grants Fund 022-0000-253-2000 022-6045-421-5999 15,880.00 8/13/2019 19 GP0042 Homeland Security Grant to be used by the police dept to purchase monitoring equip for special events 022-0000-253-2000 022-6043-421-2001 34,327.00 9/24/2019 19 GP0050 DOJ/OJP grant for retention of a victim advocate 022-0000-253-2000 022-6043-421-2901 18,097.00 9/24/2019 19 GP0050 DOJ/OJP grant for retention of a victim advocate 022-0000-331-1333 022-6017-421-3699 10,615.00 10/8/2019 24 GP0033 DOJ/BJA grant for polygraph instruments/employee wellness counseling 022-0000-331-1333 022-6017-421-4099 8,743.00 10/8/2019 24 GP0033 DOJ/BJA grant for polygraph instruments/employee wellness counseling 022-0000-331-1333 022-6017-421-4754 2,151.00 10/8/2019 24 GP0033 DOJ/BJA grant for polygraph instruments/employee wellness counseling 22 - 29000 22660119 - 42110 91,500.00 11/12/2019 23 GP0124 OHSO grant for NPD to conduct high visibility enforcement & saturation patrols & education on violations that contribute to fatality accidents 22 - 29000 22695508 - 43001 500.00 1/14/2020 24 GF0024 NACCHO grant to support efforts of Medical Reserve Corps Volunteer program managed by Emergency Mgmt Div of Fire Dept. 22 - 29000 22695508 - 44603 2,200.00 1/14/2020 24 GF0024 NACCHO grant to support efforts of Medical Reserve Corps Volunteer program managed by Emergency Mgmt Div of Fire Dept. 22 - 29000 22695508 - 45199 2,800.00 1/14/2020 24 GF0024 NACCHO grant to support efforts of Medical Reserve Corps Volunteer program managed by Emergency Mgmt Div of Fire Dept. 22 - 29000 22695508 - 45999 1,500.00 1/14/2020 24 GF0024 NACCHO grant to support efforts of Medical Reserve Corps Volunteer program managed by Emergency Mgmt Div of Fire Dept. 22 - 29000 22695508 - 44599 500.00 1/14/2020 24 GF0024 NACCHO grant to support efforts of Medical Reserve Corps Volunteer program managed by Emergency Mgmt Div of Fire Dept.

Room Tax Fund 023-0000-253-2000 023-3041-451-4741 15,000.00 8/27/2019 42 to fund OK Center for Nonprofits "Standards for Excellence" training & certifications for Norman arts organizations 23 - 29000 23330340 - 44901 1,433.00 11/12/2019 34 To cover FYE19 accounts exceeding budgetary balances 23 - 29000 23798815 - 46101 60,000.00 11/12/2019 35 RT0008 for renovation of the outdoor tennis courts at 12th Ave Rec Center

Seizures & Restitution Fund 25 - 29000 25660138 - 45116 27,300.00 11/26/2019 20 to fund 2nd year of warranty on the Axon Technology plan for tasers & accessories

Public Transportation & Parking Fund 010-0000-253-2000 027-0000-253-2000 4,080,323.00 7/30/2019 4 To establish the Public Transit Fund 275 - 331380 27550277 - 44766 134,285.00 11/12/2019 30 First distribution of fnds from ODOT to CON for maintaining CON's urban mass transit services

Westwood Park Fund 29 - 345611 29770035 - 43609 7,970.00 1/28/2020 14 received incentive payment from Pepsi Beverages Co. to go to Westwood Concession-Restaurant

Water Fund 31 - 29000 31993360 - 46201 10,000.00 11/12/2019 28 WA0246 Amendment #1 to contract for Parsons Addition Water Line Replacement project 31 - 29000 31993345 - 46201 100,000.00 11/12/2019 32 WB0212 2015 water wells & transfmission lines project in NE Norman 31 - 29000 51793325 - 46101 54,419.00 12/10/2019 34 NFP105 Ruby Grant Waterline Project payback project 31 - 29000 31993345 - 46201 160,000.00 11/26/2019 17 WB0212 to fund design of 2015 water wells & transfmission lines project in NE Norman

Wastewater Fund 032-0000-253-0000 032-9048-432-6101 94,000.00 8/13/2019 13 WW0278 to purchase equip & supplies for the Summit Valley Interceptor Project 032-0000-253-0000 032-5541-432-4199 30,000.00 8/27/2019 32 extension to study with Entegrity Energy Partners of selling digester bio-gas 32 - 29000 32955148 - 44706 23,301.00 12/10/2019 30 revenue collected from 36th Ave interceptor project for payment to the Payback Project investors 32 - 29000 32955145 - 44121 35,000.00 1/14/2020 17 award contract to Hydro Services LLC for sludge removal 32 - 29000 32955343 - 44199 15,061.00 1/28/2020 23 to pay final costs of HHW event held in November 2019

Sanitation Fund 033-0000-253-2000 033-5563-432-5008 36,550.00 10/22/2019 31 ODEQ grant to purchase equip for future household hazardous waste faciltiy 033-0000-253-2000 033-5563-432-5199 18,850.00 10/22/2019 31 ODEQ grant to purchase equip for future household hazardous waste faciltiy

Risk Management Fund 043-0000-367-1264 010-5023-429-3212 49,932.00 9/10/2019 25 reimbursements from insurance companies due to accidents to repair damaged traffic signal equipment 043-0000-367-1264 010-5023-429-3213 1,288.00 9/10/2019 25 reimbursements from insurance companies due to accidents to repair damaged traffic signal equipment 43 - 29000 43330104 - 44403 115,458.00 11/26/2019 12 to purchase buildings & contents insurance from Affiliated FM for the period of 12/1/19 to 12/1/20 439 - 365264 10550223 - 43212 12,860.37 1/14/2020 28 pmt rcvd from Traffic Signals, Inc. for damages to the traffic signal & controller by the OnCue Project at Classen & Hwy 9

Capital Fund Balance 050-0000-366-1251 050-9552-431-6101 90,290.00 7/23/2019 20 TC0277 refunded fnds from ODOT from Lindsey Resurfacing proj to be used for the 24 Ave. E Widening project 050-0000-253-2000 050-9419-431-6201 497,719.00 7/23/2019 14 BP0455 to be used for program management services with Olsson, Inc. for the 2019 bond projects 050-0000-366-1251 010-5023-429-3212 6,742.00 9/10/2019 26 OU's portion of cost of turning Felgar St. into a two-way street 50 - 29000 50597717 - 46101 3,440.00 11/12/2019 34 To cover FYE19 accounts exceeding budgetary balances 50 - 29000 579 - 372950 59,736.00 11/26/2019 37 Resolution R-1920-63 for the UNP TIF 50 - 29000 50696699 - 46101 56,455.00 12/10/2019 11 BG0251 emergency replacement of HVAC at animal welfare

Norman Forward Sales Tax Capital Fund Balance 051-0000-253-2000 051-9322-452-6101 432,122.00 10/22/2019 32 NFP105 Amendment 1 to contract with Crossland Const Co. for construction of Ruby Grant Park 51 - 29000 52793067 - 46101 14,625.00 11/12/2019 36 PR0171 for park improvements at Summit Lakes Park

University North Park TIF Fund 057-0000-253-2000 057-9510-431-6101 175,000.00 8/27/2019 34 UT0016 Legacy Park parking facility 57 - 29000 5770410 - 44299 20,400.00 11/26/2019 22 To fund the fountain service agreement at Legacy Park 57 - 29000 109 - 372957 843,807.00 11/26/2019 37 Resolution R-1920-63 for the UNP TIF 57 - 29000 509 - 372957 256,763.00 11/26/2019 37 Resolution R-1920-63 for the UNP TIF

Sewer Maintenance Fund 321 - 29000 32130199 - 49005 13,249.00 11/12/2019 34 To cover FYE19 accounts exceeding budgetary balances

Excise Tax fund 322-0000-253-0000 322-9048-432-6101 64,000.00 8/13/2019 13 WW0278 to purchase equip & supplies for the Summit Valley Interceptor Project City Comparison for Sales Tax collections ‐ July 2019 City Comparison for Sales Tax collections ‐ January 2020 CIty Change from July 2018 Year‐to‐date % Change CIty Change from Jan 2019 Year‐to‐date % Change Norman ‐2.94% ‐2.94% Norman ‐1.28% 1.81% OKC 1.79% 1.79% OKC ‐5.48% 2.49% Moore 0.60% 0.60% Moore 0.09% 1.72% Edmond 4.06% 4.06% Edmond 2.40% 6.76% Midwest City ‐0.95% ‐0.95% Midwest City 1.73% 2.04% Tulsa ‐2.86% ‐2.86% Tulsa 0.91% 2.52% Lawton 1.57% 1.57% Lawton 1.58% 2.95% State of OK ‐1.04% ‐1.04% State of OK n/a n/a

City Comparison for Sales Tax collections ‐ August 2019 City Comparison for Sales Tax collections ‐ February 2020 CIty Change from Aug 2018 Year‐to‐date % Change CIty Change from Feb 2019 Year‐to‐date % Change Norman ‐2.09% ‐2.52% Norman 2.28% 1.87% OKC 0.99% 1.39% OKC 4.11% 2.70% Moore ‐2.56% ‐0.99% Moore 1.78% 1.73% Edmond 7.31% 5.65% Edmond 7.32% 6.83% Midwest City ‐0.20% ‐0.58% Midwest City 2.53% 2.11% Tulsa ‐0.02% ‐1.44% Tulsa ‐0.16% 2.17% Lawton 0.63% 1.10% Lawton ‐0.84% 2.45% State of OK 2.05% 0.47% State of OK n/a n/a

City Comparison for Sales Tax collections ‐ September 2019 City Comparison for Sales Tax collections ‐ March 2020 CIty Change from Sep 2018 Year‐to‐date % Change CIty Change from Mar 2019 Year‐to‐date % Change Norman 4.54% ‐0.23% Norman OKC 6.14% 2.95% OKC Moore 1.70% ‐0.12% Moore Edmond 4.51% 5.27% Edmond Midwest City 3.79% 0.84% Midwest City Tulsa 6.36% 1.06% Tulsa Lawton 5.86% 2.68% Lawton State of OK ‐2.04% ‐0.35% State of OK

City Comparison for Sales Tax collections ‐ October 2019 City Comparison for Sales Tax collections ‐ April 2020 CIty Change from Oct 2018 Year‐to‐date % Change CIty Change from Apr 2019 Year‐to‐date % Change Norman 3.67% 0.78% Norman OKC 4.56% 3.35% OKC Moore 4.27% 0.94% Moore Edmond 7.47% 5.83% Edmond Midwest City 4.60% 1.79% Midwest City Tulsa 1.43% 1.15% Tulsa Lawton 3.48% 2.88% Lawton State of OK ‐3.88% ‐1.23% State of OK

City Comparison for Sales Tax collections ‐ November 2019 City Comparison for Sales Tax collections ‐ May 2020 CIty Change from Nov 2018 Year‐to‐date % Change CIty Change from May 2019 Year‐to‐date % Change Norman 3.90% 1.40% Norman OKC 6.21% 3.90% OKC Moore 4.17% 1.55% Moore Edmond 11.15% 6.82% Edmond Midwest City 2.96% 2.01% Midwest City Tulsa 7.40% 2.36% Tulsa Lawton 3.26% 2.95% Lawton State of OK ‐4.32% ‐1.85% State of OK

City Comparison for Sales Tax collections ‐ December 2019 City Comparison for Sales Tax collections ‐ June 2020 CIty Change from Dec 2018 Year‐to‐date % Change CIty Change from June 2019 Year‐to‐date % Change Norman 7.48% 2.38% Norman OKC 3.80% 3.89% OKC Moore 4.37% 2.01% Moore Edmond 11.16% 7.53% Edmond Midwest City 2.55% 2.10% Midwest City Tulsa 5.02% 2.80% Tulsa Lawton 4.46% 3.20% Lawton State of OK ‐6.58% ‐2.67% State of OK ITEM 3

OPEN POSITIONS REPORT CITY OF NORMAN Position Vacancy Report 2/13/2020

POSITIONS AUTHORIZED TO FILL Position Department/Division Date of Vacancy Status General Fund: ADA Technician Public Works/Admin 10/29/19 Accepting Applications Maintenance Worker I Public Works/Streets 12/26/19 Pending Test Results Maintenance Worker I Public Works/Stormwater 12/26/19 Pending Test Results Police Captain Police/Patrol 02/14/19 Conducting Selection Process Communications Officer I/II (4) Police/Emergency Comm. 5/24/19,8/14/19 9/17/19, 11/14/19 Accepting Applications Total: 8

Enterprise Fund: Utility Distribution Worker I Utilities/Water Line Maint 5/13/19, 6/26/19 Conducting Selection Process Water Maintenance Spec. Utilities/Water Line Maint 01/21/20 Conducting Selection Process Sanitation Worker I Utilities/Sanitation 01/08/20 Pending Test Results Total: 3 POSITIONS PENDING A REQUEST Position Department/Division Date of Vacancy Status Enterprise Fund: Cross Connection Program Coord. Utilities/Water Treatment 01/01/19 Pending request Water Lab Intern (PPT) Utilities/Water Treatment 03/05/19 Pending request Total:2 POSITIONS CURRENTLY FROZEN Position Department/Division Date of Vacancy Status Prior to Freeze General Fund: Sustainability Coordinator City Manager 01/01/19 Accepting Applications Development Coordinator City Manager 09/09/19 Pending request Administrative Technician III City Clerk 12/20/19 Accepting Applications Assistant City Attorney III Legal 10/23/19 Pending request Systems Administrater (Cyber Security) IT 11/27/19 Pending request Plans Examiner II Planning/Dev Svs. 01/23/20 Pending request Building Inspector Planning/Dev Svs. 05/30/19 Pending request Development Services Manager Planning/Dev Svs. N/A Accepting Applications Planning Services Manager Planning/Current Planning 10/11/19 Accepting Applications Administrative Technician III Public Works/Engineering 02/13/20 N/A Construction Inspector Public Works/Engineering 01/27/20 Pending approval Engineering Assistant Public Works/Engineering 11/08/19 Accepting Applications Maintenance Worker I Public Works/Traffic 01/09/20 Pending approval Transportation Engineer Public Works/Traffic N/A Accepting Applications Emergency Vehicle Tech Spec. Public Works/Fleet 07/01/19 Conducting Selection Process Emergency Vehicle Tech Mech II Public Works/Fleet 07/01/19 Conducting Selection Process Mechanic II (Transit) Public Works/Fleet 01/30/20 N/A Victim Advocate Police/Investigations 12/02/19 Pending approval Police Lieutenant Police/Patrol 12/31/19 Pending Selection Process Parking Service Officer Police/Patrol 04/05/19 Accepting Applications EMS Training Officer Fire/Admin 05/01/19 Under review Fire Protection Engineer Fire/Prevention 09/27/19 Under review 7/29/19, 8/1/19, 8/30/19, Firefighter (6) Fire/Suppression 10/31/19, 12/2/19, 1/30/20 Pending request Maintenance Worker I Parks/Park Maintenance 12/19/19 Accepting Applications Recreation Leader I (PPT) Parks/12th Ave 01/30/20 Pending approval Parks and Recreation Supt. Parks/Westwood Golf 3/19/2020 Pending Job Announcement Total: 31 POSITIONS RECENTLY FILLED Position Department/Division Action Construction Manager Public Works/Engineering Internal Promotion Maintenance Worker I (2) Public Works/Stormwater DOH 2/10/20 Maintenance Worker I Public Works/Streets DOH 2/17/20 Administratrive Technician IV Municipal Court DOH 2/11/20 Custodian (PPT) City Clerk/Custodial Svs DOH 1/27/20 Sanitation Worker I Utilities/Sanitation DOH 2/10/20 Maintenance Worker I Public Works/Streets DOH 2/11/20