Children's Board of Hillsborough County

Home , Florida State Fair

CHILDREN’S BOARD OF HILLSBOROUGH COUNTY REGULAR BOARD MEETING FEBRUARY 26, 2015 ~ 3:00 PM AGENDA MISSION: The Children’s Board of Hillsborough County promotes the well‐being of children and families by uniting community partners, investing in innovative opportunities, and leading the county in best practices so the whole community can realize its full potential.

CALL TO ORDER D. Edgecomb Quorum Verification Invocation and Pledge of Allegiance E. Narain

PUBLIC COMMENT M. Dempsey

The Children’s Board of Hillsborough County welcomes comments from the public. Those who wish to address the Board may do so at this time. Those addressing the Board should state their full name and affiliation for the official record.

EXECUTIVE DIRECTOR DISCLOSURE

PROVIDER PRESENTATION M. Dempsey Introduction DACCO (Drug Abuse Comprehensive Coordinating Office): Family Focus Linda Mann

COMMITTEE REPORTS Executive and Finance Committees Meeting D. Edgecomb  February 12, 2015 Summary (verbal)

Community Advisory Committee Meeting S. Schneider  February 12, 2015 Summary (verbal)  2015 Legislative Summit Report

ACTION ITEMS

Tab 1. Approval of January 22, 2014 Regular Board Meeting Minutes D. Edgecomb Tab 2. Acceptance of the FY2014 Audited Financial Statements S. Schneider Tab 3. Approval Releases of Funding of Unallocated Dollars M. Negron Tab 4. Approval of the FY 2015 Legislative Summit Priorities S. Schneider

Page 1 of 3 Agenda – Regular Board Meeting – February 26, 2015

REPORTS/PRESENTATIONS

Tab 1. Executive Director Reports K. Parris A. Activities – January 20, 2015 – February 25, 2015 B. Strategic Plan Quarter 1 Reports C. Friends of the Children’s Board Update (verbal) D. Mosaic Update (verbal) E. New Employee Introduction  Carolyn Ebanks, Accountant II

Tab 2. Program Reports M. Negron A. Contracts Update (verbal) B. FY 2015 Data Collection Update

Tab 3. Operations Reports B. Davis A. Building Repairs and Improvements Update (verbal)

Tab 4. Outreach Reports P. Scott A. Town Hall Summary – February 12, 2015 B. Glazer’s Children’s Museum – Children’s Board Free Tuesdays (verbal)

OLD/NEW BUSINESS

Establishment of the Nominating Committee D. Edgecomb

ATTACHMENTS

1. Contract Signature Logs (ASO, Programs, Vendors) 2. December 2014 Financial Statements 3. Procurement Announcement(s) 4. Outreach Events 5. Good News! 6. MHC ‐ UCP Quarterly Report 7. Provider Improvement Plan

Page 2 of 3 Agenda – Regular Board Meeting – February 26, 2015

IMPORTANT DATES TO REMEMBER

MARCH 2015

Executive Committee Meeting March 12, 2015 12:00 PM

Regular Board Meeting March 26, 2015 3:00 PM

APRIL 2015

Executive Committee Meeting April 9, 2015 12:00 PM

Community Advisory Committee Meeting April 9, 2015 4:00 PM CBHC Family Resource Center ‐ East County 639 East Alexander Street Plant City, Florida 33563

Town Hall Meeting CBHC Family Resource Center ‐ East County April 9, 2015 5:00 PM 639 East Alexander Street Plant City, Florida 33563

Regular Board Meeting April 23, 2015 3:00 PM

Page 3 of 3 Agenda – Regular Board Meeting – February 26, 2015 Children's Board of Hillsborough County DACCO Family Focus Number of Households Served by Zip Code FY14 (10/1/13-9/30/14) Program was contracted to serve participants countywide and map highlights the program's broad reach, however, due to nature of service and inclusion of residential care, the highest concentration of households served was in 33605 where the residential facility is located. Number of Households 1 117

Map prepared by Children's Board of Hillsborough County. Color shows sum of Number of Households. Map based on 254 households served. A total of 3 zip codes (4 households) from outside from Florida zip codes outside of Hillsborough County were eliminated from view. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY REGULAR BOARD MEETING – February 26, 2015 –

PROVIDER PRESENTATION

* * * * * * * * * * *

DACCO (Drug Abuse Comprehensive Coordinating Office) Family Focus

Presenter: Linda Mann, DACCO Director of Women’s Services

Provider Presentation – Healthy Families Hillsborough ‐ Page 1 of 1

FAMILY FOCUS

Serving Hillsborough County’s most vulnerable pregnant women, infants and families

Presented by Linda Mann LCSW, CAP DACCO Director of Women’s Services Family Focus Result Areas

 Children are Healthy & Safe  Children are Developmentally on Track  Children have Supported & Supportive Families

 Services are countywide components of the substance use & prevention systems of care.

A community response to the growing problem of addiction in pregnant women.

Family Focus Brief Overview Family Focus promotes healthy births & improved family functioning by:

Prenatal and women’s health education, intensive and medical case management activities and treatment services to support 60 healthy substance free births.

 ASO funds to support the unmet needs of families as described in the family plan.

ASQ screenings for early identification of at-risk developmental concerns and to increase women’s knowledge of child development.

The evidence based Nurturing Parenting Program to women participating in treatment.

Parent/child developmental playgroups to promote parental knowledge of age appropriate child development to support the mother’s attachment with their child.

Weekly support groups (New Moms Network and Baby & Me) for prenatal and new moms with infant children. The support groups are based on the Brazelton Touchpoints ™ approach for families receiving substance abuse related services from DACCO. Family Focus Community Connections In addition to DACCO staff, Family Focus collaborates with trusted expert providers in the community and outreaches into the county to ensure substance using pregnant & postpartum women in need are served: Hospitals: including St. Joseph’s Women’s and Tampa General with focus on the NICU and social work staff.  Local agencies: Champions for Children (our Family Focus partner) , Healthy Start, Early Childhood Council, REACHUP, Gracepoint, ACTS, Eckerd Community Alternatives, Family Dependency Treatment Court, United Way, and many others for referrals and services. Health Care providers: Primary Care and OBGYN groups, Exodus & Genesis Specialty Clinics, Federally Qualified Health Clinics (Tampa Family and Suncoast) for referrals and services. Family Focus Activities

• DACCO physicians, clinical staff, and pregnancy case managers implement comprehensive, coordinated care for each client. • Client progress is monitored closely & discussed in weekly team meeting. • Clients participate in appropriate level of substance use /co- occurring treatment based on the ASAM (American Society of Addiction Medicine) criteria. • Focus on: Ensuring pre-natal care for the pregnant women Developing parenting skills for the new mother Bonding with the newborn Continuing positive parenting practices Engaging women in network of supports and services Continuing support for long-term recovery and success

Family Focus Feedback

 Michaela Sotir, LCSW, Manager of Care Coordination St. Joseph's Women's and Children's Hospital:

“It’s always been a pleasure working with the various representatives from DACCO. We work closely with the DACCO pregnancy nurse to ensure continuity of care for our patients including treatment plans, support and services. Dr. Fields has been a wonderful resource for our hospital staff and has provided in-services to our nurses, social workers and leadership team. DACCO has done a wonderful job educating our team on addictions, services DACCO provides during pregnancy and after delivery.”

Tracy Stoffle, MS, RNC-NIC, Advanced Clinical Specialist Neonatal Intensive Care Unit - St. Joseph's Women's Hospital: “In the NICU, we hold 1-2 internships per year and a tour of DACCO is included. Our NICU sees many babies born dependent to drugs and I feel it is important for new NICU Nurses to understand the services available to the mothers.” Family Focus Feedback Maya Balakrishnan, MD, Assistant Professor of Pediatrics, USF Division of Neonatology:

 In 2012, USF Division of Neonatology with TGH’s NICU identified opportunities for improvement in our management of neonatal abstinence syndrome (NAS), particularly with length of stay and parent education.

 DACCO has been incredibly supportive of our efforts by becoming a liaison between the NICU & antepartum/postpartum mothers. They have allowed me and TGH nursing staff to attend these meetings and DACCO to provide education and support to these mothers/families.

 DACCO has been a vital part of helping us care better for these mothers and babies which has led to better outcomes. The NICU staff has also changed attitudes towards these mothers and families, in part due to the multiple Grand Rounds and in-services that DACCO has held at TGH.

Our quality improvement efforts have now resulted in 19 saved hospital days for these infants (average length of hospital stay is now 11 days). We are very appreciative of the collaboration between USF/TGH and DACCO and hope to continue to improve our care for NAS babies and their families. Family Focus/Champions for Children Partnership DACCO & Champions for Children (CFC) have collaborated on behalf of infants, families & & children impacted by substance use for nearly 20 years.

Components of DACCO/CFC Partnership

The evidence based Nurturing Parenting Program to women participating in treatment.

Parent/child developmental playgroups to promote parent knowledge of age appropriate child development to support the mother’s attachment with their child.

New Moms Network and Baby & Me weekly support groups for prenatal and moms with infant children receiving substance abuse related services from DACCO (Based on the Brazelton Touchpoints ™ approach for families).

CFC provides on-site child care at DACCO (separate from Family Focus services.)

Family Focus Delivers

• 93% of FF women received on-going prenatal care. • 89% of FF babies were born full-term (high risk population). • Enrolled women in appropriate substance use & co- occurring disorders treatment with 58 substance free babies born. • Pregnant women prepared to be more effective, nurturing parents bonded to their children. • On-going case management, treatment, parenting skills & recovery support provided to Moms. Family Focus Contact Information

• Questions & comments

• Tours of DACCO programs available anytime.

• Contact: Linda Mann, LCSW, CAP Director of Women’s Services [email protected] 813-384-4039 CHILDREN’S BOARD OF HILLSBOROUGH COUNTY REGULAR BOARD MEETING JANUARY 22, 2015 ~ 3:00 PM MEETING MINUTES

Subject Regular Board Meeting Date January 22, 2015 Facilitator Doretha Edgecomb, Chair Meeting Time 3:00 PM Children’s Board of Hillsborough County Actual 3:00 PM – 5:07 PM 1002 East Palm Avenue Meeting Time Location Tampa, Florida 33605 Colleen Lunsford Bevis Boardroom Adjourned The meeting adjourned at 5:07 PM Doretha W. Edgecomb, Chair Kevin Beckner Edwin A. Narain Board Member Megan Proulx Dempsey, Vice Chair Christopher E. Brown Kelly S. O’Brien Attendance Susan P. Schneider, Sec./Treasurer Katherine G. Essrig MaryEllen Elia Lisa Mayrose Kelley Parris, Executive Director Trish Charo Buddy Davis Other John Bakas, Esq., Board Attorney Maria Negron Paula Scott Attendees Nina Eichorn, Recorder Tonia Williams Rebecca Bacon

SUMMARY

No. Topic Highlights

I CALL TO ORDER Doretha W. Edgecomb, Chair, called the meeting to order at 3:00 PM and asked attendees to stand for the Pledge of Allegiance.  A quorum was established at 3:00 PM.  Pledge of Allegiance led by Doretha Edgecomb, Chair. II PUBLIC COMMENT Megan Proulx‐Dempsey, Vice‐Chair, opened the floor for Public Comment.

No request for public comments. III Executive Director The Executive Director advised that she meets with each Board Member individually for a Disclosure one‐hour briefing prior to each Board Meeting to review, ask questions, and discuss each agenda item. If questions are not posed during the Board Meeting, it is not indicative of the depth of research of each agenda item by the Board Members. IV PROVIDER Vice Chair, Megan Proulx‐Dempsey, provided a summary of the program, Healthy Families PRESENTATION Hillsborough and introduced Barbara Macelli, Healthy Families Hillsborough Program Director/Healthy Start Coalition of Hillsborough County.

Barbara Macelli introduced Cheryl Cumbess, Healthy Families Hillsborough Program graduate and current employee of the Children’s Board Funded program, HIPPY.

Presentation Highlights:

 Healthy Families Hillsborough is a nationally accredited, voluntary home visiting program; proven to prevent child abuse and neglect and other poor childhood outcomes.  Healthy Families Florida was created by the Florida Legislature in 1998.

CBHC Regular Board Meeting January 22, 2015 ‐ Page 1 of 7 SUMMARY

No. Topic Highlights

 Families enrolled in the HFH Program are provided education on how to recognize and respond to their babies’ needs at each developmental stage and empower parents to set and achieve goals.

Cheryl Cumbess gave a brief summary of her experiences in the HFH Program and how much it has taught her and provided her family a new path.

D. Edgecomb informed the attendees that Edwin Narain was in attendance via telephone. V COMMITTEE REPORTS Executive Committee – Doretha Edgecomb Mrs. Edgecomb stated that items brought before the Executive Committee on December 19th and January 8th included:  A special meeting was called on December 19th to discuss the relationship between CBHC and Mosaic.  At the January 8, 2015 meeting Kelley shared an update regarding the Friends of the Children’s Board; draft polling questions are being reviewed and will be submitted.  A continued discussion regarding Mosaic/GEMS led the committee to request that staff organize a meeting with providers and collect feedback that would include their experiences and/or challenges with GEMS. VI ACTION ITEMS 1. Minutes Approval of the November 20, 2014 Regular Board Meeting Minutes 11‐20‐2014 The Chair requested comments regarding the Minutes. No questions or comments were Regular Board Meeting presented.

Motion Motion by MaryEllen Elia to approve the Minutes of the Regular Board Meeting held on November 20, 2014. Second by Megan Dempsey. No discussion. Motion carried by Motion Carried (1) unanimous vote (9‐0). 2. FY 2014 Tonia Williams, Director of Finance, explained that the recommended action is to increase Encumbrances and the FY 2015 budget by the encumbered amount of $66,514 and approve the attached Attached resolution 1415‐05. Resolution Chris Brown asked to what effect the line item in regards to Mosaic would have based on the Board’s recommendation on the Mosaic/GEMS relationship. T. Williams responded that if it is determined that Mosaic completed the carryover contract from 2013, the amount shown will be paid to them.

MaryEllen Elia inquired if there are any projections as to where the taxes are coming in from next year from the Property Appraiser’s Office. T. Williams explained that an estimated 70% has been received. M. Elia asked if that amount was up over the previous year. T. Williams stated that only about $500,000 more would be received in FY 15 than in FY 14, due to the millage rate being rolled back.

Motion Motion by MaryEllen Elia to approve the FY 2014 Encumbrances and Attached Motion Carried (2) Resolution. Second by Kelly O’Brien. No discussion. Motion carried by unanimous vote (9‐0) 3. Recommendation Maria Negron, Director of Programs, stated that the general overview of GEMS consists of to Full Board on three separate parts. Mosaic/GEMS 1. Contracting‐M. Negron reiterated that GEMS was not ready when contracts were Relationship executed; 46 out of 49 contracts were executed manually. 2. Fiscal‐It was explained that the fiscal feature allows CBHC to enter budget information and providers to submit invoices, however, there were multiple glitches that have been identified and the system is not currently being utilized.

CBHC Regular Board Meeting January 22, 2015 ‐ Page 2 of 7 SUMMARY

No. Topic Highlights

3. Data Entry and Outcome Management‐ M. Negron stated that staff have been waiting to export data for analysis and this functionality was also identified as having several glitches.

D. Edgecomb encouraged the Board to share their questions and concerns.

K. Parris updated the Board on the result of the Provider’s Forum. At the meeting the providers were urged to share their experiences and topics included challenges in the system. M. Negron advised that 40 plus providers attended the meeting on January 16th. M. Negron stated that challenges, features that worked well, and solutions to effectively gather data in the future was covered in the meeting. There was a consistent message from a data entry perspective from providers that the system was cumbersome and reliability was questioned.

Kelly O’Brien asked if there was a part of the system that may be utilized going forward. M. Negron reiterated that providers and staff have only used what has been paid for and that two out of three components are not ready.

Chris Brown stated that as a Board they have a responsibility to fully examine the relationship between CBHC and Mosaic.

Motion by Susan Schneider that: Motion 1. The Children’s Board accept the recommendation of the Executive Committee regarding the Children’s Board’s relationship with Mosaic Network, Inc. 2. The Executive Director in consultation with the Board Attorney be authorized to take such action as the Executive Director deems appropriate to implement the recommendation of the Executive Committee and to protect the interests of the Children’s Board. 3. Board Member Megan Dempsey be involved as the process moves forward. 4. Any additional agreement with Mosaic Network, Inc. be submitted to the Board for approval. Second by Edwin Narain.

D. Edgecomb stated that the vote would be held until discussion was concluded.

Commissioner Beckner asked if the line item in regards to Mosaic in the amount of $35,000 is owed. T. Williams explained that the contract reads that the amount is to be paid when the system is complete. J. Bakas advised that the contract did not provide what was requested and the system has never operated as required.

MaryEllen Elia stated that the system was not usable and therefore we make a decision to move forward.

M. Elia requested S. Schneider accept a friendly amendment to the motion to discontinue the relationship and cancel the contract with Mosaic, Inc.

K. Parris asked J. Bakas to clarify the relationship and contract to the Board. J. Bakas advised that we have one contract in regards to the Data that is signed, however, CBHC has not paid because Mosaic, Inc. has not delivered on that contract. Amended Motion The motion was approved with the following friendly amendment to the motion by MaryEllen Elia. The friendly amendment was to discontinue the relationship and cancel the contract with Mosaic, Inc. Thiss wa accepted by Susan Schneider. Second by Edwin Narain. No discussion. Motion carried by unanimous vote (10‐0).

CBHC Regular Board Meeting January 22, 2015 ‐ Page 3 of 7 SUMMARY

No. Topic Highlights

D. Edgecomb asked what the next steps would be. M. Dempsey advised that a meeting would need to be scheduled with K. Parris, J. Bakas and appropriate staff to determine the necessary action. K. Beckner requested J. Bakas review and summarize the next steps moving forward. J. Bakas advised:

1. The scope of damages that CBHC has suffered would be considered 2. Information would continue to be collected to determine an appropriate response to recoup some of the funds. 3. The staff would need to work with the providers to replace the data and financial components.

K. Beckner inquired if the staff has an action plan moving forward to find another data collection system. K. Parris stated that first and foremost providers would be notified and then an MIS Committee would be formed that has a representation of providers, Board members and staff. The MIS Committee would collect information to capture everything needed before releasing an RFP. K. Beckner asked what the time frame for these events would be. K. Parris added that once the committee is formed, there will be m

Request M. Elia suggested CBHC research other Children’s Board’s data collection systems to assist in determining the appropriate fit for CBHC. K. Beckner requested the staff to report on other Children’s Board’s systems across the state at a future date.

4. Ready to Learn M. Negron requested approval to award The Boys and Girls Club of Tampa $125,000 for the and Succeed Ready to Learn and Succeed Uniting Grant. She informed the Board that three proposals Uniting Grants were submitted, however, one was not rated due to late submission and the other was not 2015 considered for funding because of the low score.

Motion Motion by Chris Brown to approve the Ready to Learn and Succeed Uniting Grants 2015. Second by MaryEllen Elia. No discussion. Motion carried by unanimous vote (10‐0).

S. Schneider asked why more proposals were not submitted. M. Negron replied that providers that were a fit for these particular focus groups are limited. K. Essrig asked how late the late RFP submission was. M. Negron shared that it was submitted at 4:11 PM, while the deadline was at promptly 4:00 PM. M. Negron stated that CBHC offers to meet with all individuals that submit a proposal regardless of score or late submission. B. Davis requested approval of the release of funding for Mobile Swim Lessons and Water 5. Release of Safety .B. Davis shared that since March of 2014 CBHC has been focused on increasing Funding for resources and actions preventing drowning and injury. Our efforts are to have something in Mobile Swim place by the time summer is here and swim lessons can begin. Lessons and Water Safety K. Parris requested B. Davis share the success of the Water Safety is Key DVD. B. Davis informed the Board that the DVD is in the Building Department in Hillsborough County and that at least 50 permits have been issued with pools or pool enclosures that now have the Water Safety is Key DVD.

Request K. O’Brien asked if someone does not have a DVD player, is there another option to view the DVD. B. Davis stated that it was on the CBHC website. K. O’Brien suggested a handout for individuals with no DVD player access. B. Davis agreed to create and distribute them in addition to the DVD.

K. Parris commended B. Davis for all of his efforts regarding the project.

CBHC Regular Board Meeting January 22, 2015 ‐ Page 4 of 7 SUMMARY

No. Topic Highlights

Motion by Kevin Beckner to approve the release of funding for Mobile Swim Lessons and Motion Water Safety. Susan Schneider second. No discussion. Motion carried by unanimous vote (10‐0).

B. Davis informed the Board that the building repairs would be completed by February 20, 2015. VII. Reports/Presentations 1. A K. Parris reported there were 44 significant meetings and events from late November 2014 to mid‐January 2015.

1. B K. Parris stated there was a Community Advisory Committee Meeting on December 11, 2014, followed by a Town Hall Meeting that was held at the Children’s Board Family Resource Centers Central Tampa. The Town Hall Meeting was first of six that will take place in FY 2015 and was a well‐attended event with invited elected officials, community partners, community members and Board members. There was discussions of stabilizations and safety in neighborhoods and representatives from Hillsborough Community College shared in regards to their project in creating career paths in neighborhoods.

M. Dempsey recognized Kelley for a great job facilitating and engaging the attendees.

1. C K. Parris gave a brief summary regarding the Friends of the Children’s Board and that the draft polling questions are circulating with the Board and staff. Suggestions will be submitted to the Friends of the Children’s Board and will obtain more feedback following that submission. Agenda Shift D. Edgecomb asked Board members to review the 2015 Family Guides that was distributed. Request A request was also made to display Family Guides as appropriate at their place of business. 2. A M. Negron presented a PowerPoint regarding the 2014 Program Outcomes Report. Areas highlighted included:

 A utilization map included number of households served by zip code in FY 2014; there were 25,866 participants reported with demographic data in 14,097 households. Aggregate data served 155,324 individuals.  Percentages were compared from FY 2013 and FY 2014 regarding Children have Supported and Supported Families, Children are Healthy and Safe, Children are Developmentally on Track and Children are Ready to Learn.  Highlights for FY 2014 reflected: o Outcomes are more aligned with program models and practice in the field. o Quarterly Provider Forums improved with Presenters on relevant topics and a resource exchange for attendees which has increased knowledge and promoted networking. o Quality Counts for Kids (QCFK) collaboration is making a significant system impact by providing supports in Early Education Settings.

S. Schneider and D. Edgecomb commended staff and providers on their hard work regarding the reported outcomes.

CBHC Regular Board Meeting January 22, 2015 ‐ Page 5 of 7 SUMMARY

No. Topic Highlights

2. C Rebecca Bacon, Manager of the Administrative Services Organization (ASO) presented a PowerPoint to highlight FY 2014 Year End Report. Summarized details included:

 FY 2014 Top Ten ASO Services utilized; with the top three being public transportation, tutoring and vehicle fuel.  Case Manager, Provider and Family surveys were administered to collect feedback regarding satisfaction of services.  The Hillsborough County Board of County Commissioners (BOCC) approved an allocation of $100,000 to the ASO to fund supports and services for victims of domestic violence.  An RFA was released, offering an opportunity for case management programs not CBHC funded to have access to ASO funds.

C. Brown asked if there was a way to increase response rates for the surveys that were sent to providers, families and case managers. R. Bacon responded that she would research alternate methods of administering the survey. 3. B P. Scott gave a shared that several staff participated in the Martin Luther King, Jr. Parade on January 19th along‐side Hillsborough County Fire Rescue. There was an estimated 10,000 individuals in attendance.

3. A The Gasparilla Children’s Parade will take place on January 21st and CBHC will also participate in collaboration with Hillsborough County Fire Rescue.

3. C P. Scott reported that the 2015 7th Annual Legislative Summit will take place at CBHC on January 29th. VII OLD/NEW BUSINESS None. ADJOURNMENT The meeting adjourned at 5:07

CBHC Regular Board Meeting January 22, 2015 ‐ Page 6 of 7

ACTION PLAN

No. Initiated Item(s) Owner Target Date 1. MaryEllen M. Elia suggested CBHC research other Children’s Board’s data K. Parris TBD Elia/Kevin collection systems to assist in determining the appropriate fit for Beckner CBHC. K. Beckner requested the staff to report on other Children’s Board’s systems across the state at a future date. 2. Kelly K. O’Brien asked if someone does not have a DVD player, is there Buddy Davis TBD O’Brien another option to view the DVD. B. Davis stated that it was on the CBHC website. K. O’Brien suggested a handout for individuals with no DVD player access. B. Davis agreed to create and distribute them in addition. 3. Doretha D. Edgecomb asked Board members to review the 2015 Family Guides Nina Eichorn ASAP Edgecomb that was distributed to them; also to request members to display them as appropriate that their place of business.

******

MOTIONS

1. Motion by MaryEllen Elia to approve the Minutes of the Regular Board Meeting held on November 20, 2014. Second by Megan Dempsey. No discussion. Motion carried by unanimous vote (9‐0). 2. Motion by MaryEllen Elia to approve the FY 2014 Encumbrances and Attached Resolution. Second by Kelly O’Brien. No discussion. Motion carried by unanimous vote (9‐0) 3. Motion by Susan Schneider that: 1. The Children’s Board accept the recommendation of the Executive Committee regarding the Children’s Board’s relationship with Mosaic Network, Inc. 2. The Executive Director in consultation with the Board Attorney be authorized to take such action as the Executive Director deems appropriate to implement the recommendation of the Executive Committee and to protect the interests of the Children’s Board. 3. Board Member Megan Dempsey be involved as the process moves forward. 4. Any additional agreement with Mosaic Network, Inc. be submitted to the Board for approval. Second by Edwin Narain. 4. The motion was approved with the following friendly amendment to the motion by MaryEllen Elia. The friendly amendment was to discontinue the relationship and cancel the contract with Mosaic, Inc. This was accepted by Susan Schneider. Second by Edwin Narain. No discussion. Motion carried by unanimous vote (10‐0). 5. Motion by Chris Brown to approve the Ready to Learn and Succeed Uniting Grants 2015. Second by MaryEllen Elia. No discussion. Motion carried by unanimous vote (10‐0). 6. Motion by Kevin Beckner to approve the release of funding for Mobile Swim Lessons and Water Safety. Susan Schneider second. No discussion. Motion carried by unanimous vote (10‐0).

READ AND APPROVED BY:

______DORETHA W. EDGECOMB CHAIR

CBHC Regular Board Meeting January 22, 2015 ‐ Page 7 of 7 ACTION ITEM NO. 2 FY 2014 Audited Financial Statements

Initiator: Tonia Williams, Director of Finance

Action: Accept FY 2014 Audited Financial Statements

Date: Regular Board Meeting, Thursday, February 26, 2015

Recommended Action

Board acceptance of FY 2014 Audited Financial Statements presented to the Board Executive/Finance Committee meeting on February 12, 2015 by Crowe Horwath, LLP.

Background

 The Children’s Board of Hillsborough County is required by Florida Statute to engage an independent audit firm to conduct an annual audit and report their findings and recommendations to the Board.

 A verbal report was made by Crowe Horwath, LLP at the February 12, 2015 Board Executive/Finance Committee meeting.

Attachment

A. Management Letter B. FY 2014 Audited Financial Statements

Action Item 2 ‐ Page 1 of 1 The Unique Alternative to the Big Four®

Children’s Board of Hillsborough County – Year End Audit Results The Unique Alternative to the Big Four®

Agenda

. Scope of Services/Deliverables . Financial Statement Overview . Audit Results

Theaccompanyinginformationshouldbereadinconjunction with the audited financial statements and is intended solely for the information and use of the Board, management and others within the organization and is not intended to be and should not be used by anyone other than these specified parties.

Scope of Services/Deliverables

. Audit Report on the Financial Statements . Internal Control and Compliance Report - Government Auditing Standards . Independent Accountant’s Report on Compliance with Section 218.415, Florida Statutes . Management Letter . Those Charged With Governance Communication

Financial Statement Overview

. Total revenues from the Governmental Fund were $30.9 million in FY 2014, a 1.4 percent decrease from FY 2013. The ad-valorem tax revenues; the Children’s Board’s largest revenue source, was $30 million. This was a 1.3 percent increase from FY 2013 because of the increase in property values. The millage rate was rolled back from .5000 to .4828.

. Total expenditures for governmental activities were $30.3 million, a 5.7 percent increase from FY 2013. This included $3.9 million in operating expenditures, $1.4 million in non- operating and $25.1 million in program expenditures. The program expenditures included an overall 8.3 percent increase.

. At year-end FY 14, the Children’s Board’s general fund reported $18.4 million in fund balance, which is an increase of $0.5 million or a 3 percent change from FY 13.

Audit Results

. Audit Report on the Financial Statements . Unmodified Opinion . Internal Control and Compliance Report - Governmental Auditing Standards . No Material Weaknesses or Significant Deficiencies . Independent Accountant’s Report on Compliance with Section 218.415, Florida Statutes . No Non-Compliance . Management Letter . Property Tax Receivable/Revenue . Those Charged With Governance Communication . No issues to report

Board of Directors Children’s Board of Hillsborough County Tampa, Florida

Professional standards require that we communicate certain matters to keep you adequately informed about matters related to the financial statement audit that are, in our professional judgment, significant and relevant to your responsibilities in overseeing the financial reporting process. We communicate such matters in this report.

AUDITOR’S RESPONSIBILITY UNDER AUDITING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA

Our responsibility is to form and express an opinion about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the United States of America. The audit of the financial statements does not relieve you of your responsibilities and does not relieve management of their responsibilities. Refer to our engagement letter with the Company for further information on the responsibilities of management and of Crowe Horwath LLP.

AUDITOR’S RESPONSIBILITY UNDER GOVERNMENT AUDITING STANDARDS

As part of obtaining reasonable assurance about whether the Company’s financial statements are free of material misstatement, we performed tests of the Company’s 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 or disclosures. 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.

PLANNED SCOPE AND TIMING OF THE AUDIT

We are to communicate an overview of the planned scope and timing of the audit. Accordingly, the following matters regarding the planned scope and timing of the audit were discussed with you on November 6, 2014.  How we proposed to address the significant risks of material misstatement, whether due to fraud or error.  Our approach to internal control relevant to the audit.  The concept of materiality in planning and executing the audit, focusing on the factors considered rather than on specific thresholds or amounts.  Where the entity has an internal audit function, the extent to which the auditor will use the work of internal audit, and how the external and internal auditors can best work together.

 Your views and knowledge of matters you consider warrant our attention during the audit, as well as your views on: o The allocation of responsibilities between you and management. o The entity's objectives and strategies, and the related business risks that may result in material misstatements. o Significant communications with regulators. o Other matters you believe are relevant to the audit of the financial statements.  Matters relative to the use of other auditors/other accountants during the audit: o An overview of the type of work to be performed by other auditors/other accountants. o The basis for the decision to make reference to the audit of the other auditor in our report on the entity’s financial statements. o An overview of the nature of our planned involvement in the work to be performed by the other auditor/other accountant.

SIGNIFICANT ACCOUNTING POLICIES AND MANAGEMENT JUDGMENTS AND ACCOUNTING ESTIMATES

Significant Accounting Policies: Those Charged with Governance should be informed of the initial selection of and changes in significant accounting policies or their application. Also, Those Charged with Governance should be aware of methods used to account for significant unusual transactions and the effect of significant accounting policies in controversial or emerging areas where there is a lack of authoritative consensus. We believe management has the primary responsibility to inform Those Charged with Governance about such matters. To assist Those Charged with Governance in its oversight role, we also provide the following.

Accounting Standard Impact of Adoption GASB Statement No. 67, Financial Reporting Adoption of this Update did not have a material for Pension Plans – An Amendment of GASB impact on the Company’s financial position or Statement No. 25. The objective of this results of operations. Statement, issued in June 2012, is to improve financial reporting by state and local governmental pension plans. GASB Statement No. 66- Technical Adoption of this Update did not have a material Corrections – 2012, An Amendment of GASB impact on the Company’s financial position or Statements No. 10 and No. 62. The objective of results of operations. this Statement, issued in March 2012, is to improve accounting and financial reporting for a governmental financial reporting entity by resolving conflicting guidance that resulted from the issuance of two pronouncements, Statements No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, and No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements. Significant Unusual Transactions No such matters noted

Significant Accounting Policies in No such matters noted Controversial or Emerging Areas.

Management Judgments And Accounting Estimates: Further, accounting estimates are an integral part of the financial statements prepared by management and are based upon management’s current judgments. These judgments are based upon knowledge and experience about past and current events and assumptions about future events. Certain estimates are particularly sensitive because of their significance and because of the possibility that future events affecting them may differ markedly from management’s current judgments and may be subject to significant change in the near term.

The following describes the significant accounting estimates reflected in the Company’s year end financial statements, the process used by management in formulating these particularly sensitive accounting estimates and the primary basis for our conclusions regarding the reasonableness of those estimates.

Significant Accounting Process Used by Management Basis for Our Conclusions Estimate Fair Values of Investment The disclosure of fair values of We tested the propriety of Securities and Other securities and other financial information underlying Financial Instruments instruments requires management management’s estimates. to use certain assumptions and estimates pertaining to the fair values of its financial assets and financial liabilities. Useful Lives of Fixed Management has determined the We tested the propriety of Assets economic useful lives of fixed information underlying assets based on past history of management’s estimates. similar types of assets, future plans as to their use, and other factors that impact their economic value to the Company. Pension and Amounts reported for pension and We reviewed the Postretirement Obligations postretirement obligations require reasonableness of these management to use estimates that estimates and assumptions. may be subject to significant change in the near term. These estimates are based on projection of the weighted average discount rate, rate of increase in future compensation levels, and weighted average expected long-term rate of return on pension assets.

AUDITOR’S JUDGMENTS ABOUT QUALITATIVE ASPECTS OF SIGNIFICANT ACCOUNTING PRACTICES

We are to discuss with you our comments about the following matters related to the Company’s accounting policies and financial statement disclosures. Accordingly, these matters will be discussed during our meeting with you.  The appropriateness of the accounting policies to the particular circumstances of the entity, considering the need to balance the cost of providing information with the likely benefit to users of the entity's financial statements.  The overall neutrality, consistency, and clarity of the disclosures in the financial statements.  The effect of the timing of transactions in relation to the period in which they are recorded.  The potential effect on the financial statements of significant risks and exposures, and uncertainties that are disclosed in the financial statements.  The extent to which the financial statements are affected by unusual transactions including nonrecurring amounts recognized during the period, and the extent to which such transactions are separately disclosed in the financial statements.

 The issues involved, and related judgments made, in formulating particularly sensitive financial statement disclosures.  The factors affecting asset and liability carrying values, including the entity's basis for determining useful lives assigned to tangible and intangible assets.  The selective correction of misstatements, for example, correcting misstatements with the effect of increasing reported earnings, but not those that have the effect of decreasing reported earnings.

CORRECTED AND UNCORRECTED MISSTATEMENTS

Corrected Misstatements: We are to inform you of material corrected misstatements that were brought to the attention of management as a result of our audit procedures.

There were no such misstatements.

Uncorrected Misstatements: We are to inform you of uncorrected misstatements that were aggregated by us during the current engagement and pertaining to the latest and prior period(s) presented that were determined by management to be immaterial, both individually and in the aggregate, to the financial statements taken as a whole. For your consideration, we have distinguished misstatements between known misstatements and likely misstatements.

Account Name Debit Credit Property Tax Receivable 424,000 Revenue 40,000 Beginning Net Position 384,000 Allowance 80,000

OTHER COMMUNICATIONS

Communication Item Results Other Information In Documents Containing We read the following items and noted no Audited Financial Statements material inconsistencies or misstatement of facts Information may be prepared by management in such information based on our reading thereof. that accompanies the financial statements. To assist your consideration of this information, you  Management’s Discussion and Analysis of should know that we are required by audit Financial Condition and Results of standards to read such information and consider Operations whether such information, or the manner of its  Budgetary Comparison Schedules presentation, is materially inconsistent with information in the financial statements. If we consider the information materially inconsistent based on this reading, we are to seek a resolution of the matter.

Significant Difficulties Encountered During There were no significant difficulties encountered the Audit in dealing with management related to the We are to inform you of any significant difficulties performance of the audit. encountered in dealing with management related to the performance of the audit.

Disagreements With Management During our audit, there were no such We are to discuss with you any disagreements disagreements with management. with management, whether or not satisfactorily resolved, about matters that individually or in the aggregate could be significant to the Company’s financial statements or the auditor’s report.

Communication Item Results

Consultations With Other Accountants We are not aware of any instances where If management consulted with other accountants management consulted with other accountants about auditing and accounting matters, we are to about auditing or accounting matters since no inform you of such consultation, if we are aware other accountants contacted us, which they are of it, and provide our views on the significant required to do by Statement on Auditing matters that were the subject of such Standards No. 50, before they provide written or consultation. oral advice.

Representations The Auditor Is Requesting We direct your attention to a copy of the letter of From Management management’s representation to us provided We are to provide you with a copy of separately. management’s requested written representations to us.

Significant Issues Discussed, or Subject to There were no such significant issues discussed, Correspondence, With Management or subject to correspondence, with management. We are to communicate to you any significant issues that were discussed or were the subject of correspondence with management.

Significant Related Party Findings and Issues There were no such findings or issues that are, We are to communicate to you significant in our judgment, significant and relevant to you findings and issues arising during the audit in regarding your oversight of the financial reporting connection with the Company’s related parties. process.

Other Findings or Issues We Find Relevant or There were no such other findings or issues that Significant are, in our judgment, significant and relevant to We are to communicate to you other findings or you regarding your oversight of the financial issues, if any, arising from the audit that are, in reporting process. our professional judgment, significant and relevant to you regarding your oversight of the financial reporting process.

We are pleased to serve your Company as its independent auditors and look forward to our continued relationship. We provide the above information to assist you in performing your oversight responsibilities, and would be pleased to discuss this letter or any matters further, should you desire. This letter is intended solely for the information and use of the Board of Directors and, if appropriate, management, and is not intended to be and should not be used by anyone other than these specified parties.

Crowe Horwath LLP

Tampa, Florida February 12, 2015

FINANCIAL STATEMENTS September 30, 2014 and 2013 CHILDREN'S BOARD OF HILLSBOROUGH COUNTY Tampa, Florida

FINANCIAL STATEMENTS September 30, 2014 and 2013

CONTENTS

INDEPENDENT AUDITOR’S REPORT ...... 1-2

MANAGEMENT’S DISCUSSION AND ANALYSIS ...... 3-11

FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL STATEMENTS STATEMENTS OF NET POSITION ...... 12 STATEMENTS OF ACTIVITIES ...... 13 FUND FINANCIAL STATEMENTS BALANCE SHEETS - GOVERNMENTAL FUND ...... 14 RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCE TO STATEMENTS OF NET POSITION ...... 15 STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE – GOVERNMENTAL FUND ...... 16 RECONCILIATION OF STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - GOVERNMENTAL FUND TO STATEMENTS OF ACTIVITIES ...... 17 NOTES TO FINANCIAL STATEMENTS ...... 18-37

SUPPLEMENTAL INFORMATION

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL - GOVERNMENTAL FUND ...... 38 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 ...... 39-40 INDEPENDENT ACCOUNTANT’S REPORT ON COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES ...... 41 MANAGEMENT LETTER...... 42-44

Crowe Horwath LLP Independent Member Crowe Horwath International

INDEPENDENT AUDITOR'S REPORT

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities and each major fund of the Children’s Board of Hillsborough County (the Children’s Board), as of and for the years ended September 30, 2014 and 2013, and the related notes to the financial statements, which collectively comprise the Children’s Board’s basic financial statements as listed in the table of contents.

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 opinions on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from 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 Children’s Board’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 Children’s Board’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 opinions.

(Continued)

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the Children’s Board, as of September 30, 2014 and 2013, and the respective changes in financial position thereof for the years then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, and budgetary comparison information on pages 3 – 11 and 38 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated February 12, 2015 on our consideration of the Children’s Board internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Children’s Board’s internal control over financial reporting and compliance.

Crowe Horwath LLP

Tampa, Florida February 12, 2015

2. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY MANAGEMENT’S DISCUSSION AND ANALYSIS September 30, 2014 and 2013

The Children's Board of Hillsborough County’s (the Children’s Board) Management Discussion and Analysis (MD&A) provides a financial performance review that is designed to focus on the financial activities, resulting changes, and currently known facts for the fiscal year ended on September 30, 2014. Please read it in conjunction with the accompanying presented financial statements.

Financial Highlights

 The Hillsborough County ad valorem property tax base increased $3.1 billion or 5.1 percent from fiscal year 2013 to 2014 because of the increase in property values. Total net ad valorem revenue increased $0.4 million. The millage rate was rolled back to .4828 mills per $1,000 of property value.

 The overall change in revenue from fiscal year 2013 to 2014 was a decrease of $0.4 million or 1.4% primarily due to the reduction in grants, Administrative Services Organization revenue and miscellaneous income.

 The State of Florida Business Administration (SBA) and the Local Government Investment Fund (LGIF) did not produce Financial Statement Disclosures as of September 30, 2014 as done in prior periods because the original principal balances have been distributed in full to each Fund B participant, and the weighted average life of the fund’s assets is effectively zero. The total unrealized gain as of September 30, 2013 was $18,470 which was transferred to interest receivable in FY 2014. It is expected to be paid in FY 2015.

 Total program expenditures increased by $1.9 million or 8.1% for fiscal year 2014, for a total of $25.1 million (82% of the expenses).

 Governmental Fund balance increased $.53 million or 2.9 percent for fiscal year 2014. This was less than the budgeted amount of spend down of the fund balance as expenditures were under budget.

Using this Annual Report

This annual report consists of a series of financial statements. The Statement of Net Position and the Statement of Activities on pages 12 and 13 provide information about the activities of the Children’s Board as a whole and present a long-term view of the Children’s Board’s finances. Governmental Fund financial statements start on page 14. For governmental activities, these statements explain how the services were financed in the short term as well as what remains for future spending.

The Children’s Board’s basic financial statements provide users long-term and short-term information about the Children’s Board’s overall financial position. The Governmental Fund financial statements provide a current financial resource measurement focus using modified accrual accounting. The Government-Wide financial statements provide users an economic resource measurement focus based on full accrual accounting. The Government-Wide and Governmental Fund statement presentations allow the users to address relevant questions concerning the basis of comparison from year to year or government to government and the Children’s Board’s accountability.

(Continued)

3. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY MANAGEMENT’S DISCUSSION AND ANALYSIS September 30, 2014 and 2013

Overview of the Financial Statements

Government-wide Financial Statements

The Statement of Net Position and the Statement of Activities report information about the Children’s Board activities in a way that helps to evaluate its economic and financial position. These statements include all assets and liabilities using the accrual basis of accounting, which is similar to the method of accounting used by most private-sector companies. All of the current year’s revenues and expenses are taken into account regardless of when cash is received or paid.

These two statements report the Children’s Board’s net position and changes in it. Net Position is the difference between assets and liabilities. An increase in net position happens when revenue for the year exceeds expenditures.

In the Statement of Net Position (Table 1) and the Statement of Activities (Table 2) all of The Children’s Board’s services are considered governmental activities. Appropriation funding includes property taxes, state and federal grants and other local funding to finance these activities.

Table 1 Statement of Net Position 2014 2013 2012 Assets: Current and other Assets $ 9,847,479 $ 11,580,502 $ 6,818,229 Designated Assets 13,202,971 12,111,655 11,822,010 Capital Assets (net) 4,246,995 4,459,109 4,693,343 Total Assets $ 27,297,445 $ 28,151,266 $ 23,333,582 Liabilities: Current and Other Liabilities $ 4,761,105 $ 5,926,701 $ 3,547,268 Net Position: Invested in Capital Assets 4,246,995 4,459,109 4,693,343 Unrestricted 18,289,345 17,765,456 15,092,971 Total Net Position 22,536,340 22,224,565 19,786,314 Total Liabilities and Net Position $ 27,297,445 $ 28,151,266 $ 23,333,582

Total Designated Assets increased $1.1 million and 9.0 percent because of the decrease of future commitments due to the increased dollars moved to program expenditures in future years and a decrease in the capital reserve. Total net position increased $0.3 million. This was more than the budgeted amount of spend down of the net position as expenditures were under budget and revenue over budget. Some additional appropriations will be encumbered in fiscal year 2015.

(Continued)

4. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY MANAGEMENT’S DISCUSSION AND ANALYSIS September 30, 2014 and 2013

Table 2 Statement of Activities:

2014 2013 2012 Expenses: Program Expense $ 25,081,075 $ 23,205,654 $ 23,863,062 Operating and Non-Operating Expense 5,253,369 5,411,082 8,257,789 Depreciation Expense 212,114 234,234 237,340 Total Expenses 30,546,558 28,850,970 32,358,191

Revenues: Ad Valorem Taxes 30,006,355 29,627,024 30,479,905 Investment Income 47,077 90,802 143,844 Other Funding 804,900 1,571,395 3,694,920 Total Revenues 30,858,332 31,289,221 34,318,669 Change in Net Position 311,774 2,438,251 1,960,478

Net Position - Beginning of Year 22,224,566 19,786,315 17,825,837 Net Position - End of Year $ 22,536,340 $ 22,224,566 $ 19,786,315

The Statement of Activities shows the effect of capitalization of infrastructure and fixed assets and other nominal differences (Table 2) as time-related depreciable elements and expenses that the Governmental Fund (page 14) treats as expended in the period that the asset is acquired.

Total expenses increased $1.7 million or 5.9 percent from fiscal year 2013 to fiscal year 2014 due to the increase in program expense with a decrease in operating expense. Program expense increased $1.9 million or 8.1 percent for the fiscal period. Operating and non-operating expenses decreased $0.2 million or 3 percent for the fiscal period. Administrative expenses were reduced.

Total revenues decreased $0.4 million over the prior year. Ad Valorem Taxes increased 1.3 percent due to an increase in property values. Other funding decreased 49%. The majority of the reduction was in the grants, Administrative Services Organization, and miscellaneous revenue.

(Continued)

5. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY MANAGEMENT’S DISCUSSION AND ANALYSIS September 30, 2014 and 2013

Governmental Fund Financial Statements

The Governmental Fund financial statements starting on page 14 focus on the individual parts of the Children’s Board’s activities and reports the Children’s Board’s operations in more detail than the Government-Wide statements.

The traditional users of government financial statements will find the Governmental Fund financial statement presentation more familiar. The Children’s Board uses only a government fund category and does not have any proprietary or fiduciary funds activity.

Governmental Fund – All of The Children’s Board’s services are reported in a governmental fund. This focuses on cash and other financial assets that can readily be converted to cash and the balances left at year-end that are available for spending. Consequently, the Governmental Fund statements provide a detailed short-term view that helps the readers determine whether there are financial resources available to finance the Children’s Board’s basic services in the near future. Because this information does not encompass the additional long-term focus of the Government-Wide financial statements, we describe the relationship (or differences) between governmental activities (reported in the Statement of Net Position and the Statement of Activities) and Governmental Fund in a reconciliation following the fund financial statements.

2014 2013 2012 Fund Balance: Nonspendable Fund Balance: Prepaid Expenditures$ 15,536 $ 15,536 $ 15,561 Committed Fund Balance: Building and Capital Reserve 241,093 520,116 420,116 Minimal Operational Expenditures 1,740,640 1,677,280 1,644,962 Assigned Fund Balance: Future Commitments of Current Programs 11,221,238 9,914,259 9,756,932 Unassigned Fund Balance: Unassigned Funds 5,230,349 5,789,945 3,479,218

Total Fund Balance$ 18,448,856 $ 17,917,136 $ 15,316,789

Summary of Balance Sheet

The Governmental Fund Balance Sheet on page 14 presents information on the Children’s Board’s assets and liabilities and the combined fund balance. The fund balance increased from $17.9 million to $18.5 million due to reductions in expenditures.

The $18.5 million fund balance at September 30, 2014 consists of non-spendable, committed, assigned and unassigned categories. The non-spendable fund balance includes $15 thousand of prepaid expenditures. The committed fund balance includes the building and capital reserve and minimal operational expenditures for the first two months of each fiscal year totaling $2 million. The assigned fund balance is for future commitments of current programs totaling $11.2 million. The remaining $5.2 million represents the unassigned fund balance, which is the remaining portion of the fund balance that has not been restricted, committed, or assigned which is available for general purposes.

(Continued)

6. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY MANAGEMENT’S DISCUSSION AND ANALYSIS September 30, 2014 and 2013

Statement of Revenues, Expenditures and Changes in Fund Balance

Total revenues from the Governmental Fund were $30.9 million in FY 2014, a 1.4 percent decrease from FY 2013. The ad-valorem tax revenues; the Children’s Board’s largest revenue source, was $30 million. This was a 1.3 percent increase from FY 2013 because of the increase in property values. The millage rate was rolled back from .5000 to .4828.

Total expenditures for governmental activities were $30.3 million, a 5.7 percent increase from FY 2013. This included $3.9 million in operating expenditures, $1.4 million in non-operating and $25.1 million in program expenditures. The program expenditures included an overall 8.3 percent increase.

At year-end 2014, the Children’s Board’s general fund reported $18.4 million in fund balance, which is an increase of $ .5 million or 3 percent change from fiscal year 2013.

Table 3 General Fund Budgetary Highlights:

Original Budget Amended Budget Actual 2014 2014 2014 Revenues Ad valorem taxes$ 29,625,055 $ 29,625,055 $ 30,006,355 Investment Income 81,500 81,500 47,077 Other Funding 852,360 852,360 804,900 Total Revenues 30,558,915 30,558,915 30,858,332

Expenditures Personnel 3,194,879 3,194,879 2,821,132 Operational Expenses 1,078,663 1,165,163 1,044,987 Non-Operating Expenses 1,397,047 1,397,047 1,388,670 Program Expenses 27,808,047 27,948,531 25,071,823 Total Expenditures 33,478,636 33,705,620 30,326,612 Change to Fund Balance$ (2,919,721) $ (3,146,705) $ 531,720

General Fund Budget Comparison

Total revenue exceeded total expenditures by $0.5 million in the general fund for fiscal year 2014 – as shown in Table 3.

Total Actual general fund revenues were $0.3 million and 1 percent more than the amended budgeted revenues for fiscal year 2014.

Budget amendments for encumbrances amounting to $0.2 million were made during the year to increase appropriations for encumbered contracts and vendors from the prior year. The fiscal year 2013 encumbrances were appropriated from the unreserved general fund balance into the fiscal year 2014 budget. The actual expenditures were $3.4 million below the amended budget amounts due to decreased program and operating expenditures.

(Continued)

7. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY MANAGEMENT’S DISCUSSION AND ANALYSIS September 30, 2014 and 2013

The Children’s Board’s general fund balance change of $0.5 million reported (Table 3) differs from the amended general fund’s budgeted fund balance change of ($3.2) million. This is principally because of lower than anticipated program and operating expenditures when the actual expenditures are compared to the amended budget.

CAPITAL ASSET AND DEBT ADMINISTRATION

Capital Assets

The Children’s Board has established a fixed asset amount of $5,000 and greater as the threshold to recognize capitalized assets.

Table 4 Change in Capital Assets

Balance Retirements/ Balance 09/30/13 Additions Transfers 09/30/14

Non-depreciable assets: Land-Palm Avenue$ 1,082,724 $ - $ - $ 1,082,724 Depreciable assets: Building-Palm Avenue 4,730,008 - - 4,730,008 Improvements 56,650 - - 56,650 Improvements other than building 414,710 - - 414,710 Office Equipment 23,415 - - 23,415 Office Furniture 49,928 - 1,747 48,181 Computer Equipment 179,485 - 2,822 176,663 6,536,920 - 4,569 6,532,351 Less, accumulated depreciation: Building-Palm Avenue 1,484,697 157,667 - 1,642,364 Improvements 45,499 3,353 - 48,852 Improvements other than building 307,837 41,261 - 349,098 Office Equipment 22,726 689 - 23,415 Office Furniture 43,494 3,217 1,747 44,964 Computer Equipment 173,558 5,927 2,822 176,663 2,077,811 212,114 4,569 2,285,356

Capital Assets, Net $ 4,459,109 $ (212,114) $ - $ 4,246,995

(Continued)

8. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY MANAGEMENT’S DISCUSSION AND ANALYSIS September 30, 2014 and 2013

Balance Retirements/ Balance 09/30/12 Additions Transfers 09/30/13

Non-depreciable assets: Land-Palm Avenue$ 1,082,724 $ - $ - $ 1,082,724 Depreciable assets: Building-Palm Avenue 4,730,008 - - 4,730,008 Improvements 56,650 - - 56,650 Improvements other than building 414,710 - - 414,710 Office Equipment 23,415 - - 23,415 Office Furniture 49,928 - - 49,928 Computer Equipment 180,480 - 995 179,485 6,537,915 - 995 6,536,920 Less, accumulated depreciation: Building-Palm Avenue 1,327,030 157,667 - 1,484,697 Improvements 42,146 3,353 - 45,499 Improvements other than building 255,629 52,208 - 307,837 Office Equipment 19,928 2,798 - 22,726 Office Furniture 40,276 3,217 - 43,493 Computer Equipment 159,563 14,991 995 173,559 1,844,572 234,234 995 2,077,811

Capital Assets, Net $ 4,693,343 $ (234,234) $ - $ 4,459,109

Change in Capital Assets:

At the end of the fiscal year 2014, the Children’s Board had $6.5 Million invested in a variety of capital assets, remaining constant from fiscal year 2013.

Long Term Debt

At September 30, 2014, the Children’s Board had $0.2 million in long-term debt versus $0.2 million at September 30, 2013, a net change of $6,129 and 2.6 percent. This obligation is comprised of compensatory vacation, sick leave and pension liabilities accrued. The net change consists of additions which occurred when additional leave was accrued, and deletions which occurred when leaves were used.

Section 125.901(3) (a) 6, Florida Statutes, (as it existed prior to October 1, 1990) states that the Children’s Board has the power and duty to lease or buy such real estate, equipment, and personal property and to construct such buildings as are needed to execute the foregoing powers and duties, provided that no such purchases shall be made or building done except for cash with funds on hand.

More detail information on capital assets and long-term debt are provided in notes 3, 4, and 5 to the financial statements.

(Continued)

9. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY MANAGEMENT’S DISCUSSION AND ANALYSIS September 30, 2014 and 2013

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND RATES

The Children's Board considered many factors when setting the fiscal year 2014 budget and millage rate. The Children’s Board promotes the well-being of children and families by uniting community partners, investing in innovative opportunities, and leading the county in best practices—so the whole community can realize its full potential. The organization funds programs and services for children and families throughout Hillsborough County. The primary result of Children’s Board funding is that children are healthy and have acquired the developmental foundations needed to succeed in school and in life specifically focusing on children being successful by third grade or age eight as a goal that correlates directly to ongoing school success.

The Children’s Board strategically funds faith based and non-profit organizations for services, personnel, programs, and supports that are proven to improve the lives of children and families. The Children’s Board also funds research, training, technical assistance, capacity building, neighborhood initiatives and advocacy activities to create positive community conditions that benefit children and families. The Children’s Board identifies child, family, and community needs; determines the best programs and services to fund; selects and contracts with the best program/service providers; and monitors program performance. The Children’s Board evaluates the impact of its programs and participates in service and systems planning. Staff support is provided for technical assistance and training to support providers.

The Hillsborough County Property Appraiser’s Office reassessed Just Values for market value increases on the 2014 tax rolls presented to the taxing authorities. Accordingly, ad valorem revenues for the Children’s Board are budgeted to increase by $0.5 million and total $30.2 million for fiscal year 2015 with a rolled-back millage rate.

The continuation of the Children’s Board Strategic Investment plan and current economic conditions were considered when adopting the general fund budget for fiscal year 2015. The total budget for FY 2015 is $34.7 million, a net increase of 3.8 percent over the final 2014 budget of $33.5 million. The Children's Board will appropriate $3.9 million from fund balance in fiscal year 2015.

This space left blank intentionally

(Continued)

10. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY MANAGEMENT’S DISCUSSION AND ANALYSIS September 30, 2014 and 2013

Contacting the Children’s Board’s Financial Management

This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a general overview of the Children’s Board’s finances and to demonstrate the Children’s Board’s accountability for the money it receives.

If you have questions about this report or need additional financial information, contact:

Tonia Williams, Director of Finance Children's Board of Hillsborough County 1002 E. Palm Avenue Tampa, FL 33605 Telephone (813) 229-2884 or visit the Children’s Board’s web site at www.childrensboard.org

11. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY STATEMENTS OF NET POSITION September 30, 2014 and 2013

2014 2013 ASSETS Current Assets Cash and Cash Equivalents and Investments (Note 2) $ 9,427,268 $ 10,765,144 Receivables: Ad ValoremTaxes 168,082 319,779 Other 171,029 398,862 Total Receivables 339,111 718,641 Prepaid Expenditures 15,536 15,536 Total Current Assets 9,781,915 11,499,321 Noncurrent Assets Designated Assets Cash and Cash Equivalents and Investments (Note 2) Future Commitments 11,221,238 9,914,259 Minimum Operating Expenditures 1,740,640 1,677,280 Building and Capital Reserve 241,093 520,116 Total Designated Assets 13,202,971 12,111,655 Notes Receivable 65,564 81,181 Capital Assets (Note 3) Land 1,082,724 1,082,724 Property and Equipment 5,449,627 5,454,196 6,532,351 6,536,920 Less: Accumulated Depreciation (2,285,356) (2,077,811) Net Capital Assets 4,246,995 4,459,109 Total Assets 27,297,445 28,151,266 LIABILITIES Current Liabilities Accounts Payable 92,079 76,022 Contracts Payable 4,339,280 5,422,781 Accrued Salaries, Wages and Benefits 75,759 59,333 Other Payables (Note 6) 8,252 128,959 Total Current Liabilities 4,515,370 5,687,095 Noncurrent Liabilities Accrued Compensated Absences (Note 5) 245,735 239,606 Total Liabilities 4,761,105 5,926,701

NET POSITION Net Investment in Capital Assets 4,246,995 4,459,109 Unrestricted 18,289,345 17,765,456

Total Net Position$ 22,536,340 $ 22,224,565

See accompanying notes to financial statements.

12. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY

STATEMENTS OF ACTIVITIES Years ended September 30, 2014 and 2013

2014 2013

Expenses Program $ 25,081,075 $ 23,205,654 Operating 3,864,699 4,084,082 Non-Operating 1,388,670 1,327,000 Unallocated Depreciation (Note 3) 212,114 234,234 Total Expenses 30,546,558 28,850,970

Revenues Ad Valorem Taxes 30,006,355 29,627,024 Investment Income 47,077 90,802 Revenue Maximization Funding 340,070 195,624 Grants - 396,744 Administrative Services Organization Funding 217,581 516,065 Other Community Partner Funding 160,000 216,125 Miscellaneous Income 87,249 246,837 Total Revenues 30,858,332 31,289,221

Change in Net Position 311,774 2,438,251

Net Position, Beginning of Year 22,224,566 19,786,315

Net Position, End of Year $ 22,536,340 $ 22,224,566

See accompanying notes to financial statements.

13. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY BALANCE SHEETS – GOVERNMENTAL FUND September 30, 2014 and 2013

2014 2013 ASSETS Cash and Cash Equivalents and Investments (Note 2) $ 9,427,268 $ 10,765,144 Receivables Ad Valorem Taxes 168,082 319,779 Other 149,187 383,385 Prepaid Expenditures 15,536 15,536 Designated Assets Cash and Cash Equivalents and Investments (Note 2) Future Commitments 11,221,238 9,914,259 Minimum Operational Expenditures 1,740,640 1,677,280 Building and Capital Reserve 241,093 520,116 Total Assets$ 22,963,044 $ 23,595,499

LIABILITIES AND FUND BALANCE Liabilities Accounts Payable $ 92,079 $ 76,022 Contracts Payable 4,339,280 5,422,781 Accrued Salaries, Wages and Benefits 75,759 59,333 Other Payables 7,070 120,227 Total Liabilities 4,514,188 5,678,363 FUND BALANCE Nonspendable Fund Balance Prepaid Expenditures 15,536 15,536 Committed Fund Balance Building and Capital Reserve 241,093 520,116 Minimal Operational Expenditures 1,740,640 1,677,280 Assigned Fund Balance Future Commitments of Current Programs 11,221,238 9,914,259 Unassigned Fund Balance Unassigned Funds 5,230,349 5,789,945 Total Fund Balance 18,448,856 17,917,136 Total Liabilities and Fund Balance$ 22,963,044 $ 23,595,499

See accompanying notes to financial statements.

14. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCE TO THE STATEMENTS OF NET POSITION September 30, 2014 and 2013

2014 2013

Total Governmental Fund Balance $ 18,448,856 $ 17,917,136

Amounts reported for governmental activities in the statement of net position are different because:

Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds. 4,246,995 4,459,109

Certain receivables that do not provide current financial resources are not recognized as receivables in the governmental funds but are included in the statement net position. 87,406 96,657

Accrual of compensated absences used in governmental activities are not reported in the fund balance because they are not due and payable in the current period. (246,917) (248,337)

Net Position of Governmental Activities $ 22,536,340 $ 22,224,565

See accompanying notes to financial statements.

15. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE – GOVERNMENTAL FUND Years ended September 30, 2014 and 2013

2014 2013 Operating Revenues Ad Valorem Taxes$ 30,006,355 $ 29,627,024 Investment Income 47,077 90,802 Revenue Maximization Funding 340,070 195,624 Grants - 396,744 Administrative Services Organization 217,581 516,065 Other Community Partner Funding 160,000 216,125 Miscellaneous Income 87,249 246,837 Total Revenues 30,858,332 31,289,221 Expenditures Program Continuation and New Funding 25,071,823 23,190,323 Total Program 25,071,823 23,190,323 Operating Salaries 2,056,332 2,274,697 Employee Benefits 764,800 785,169 Contracted Professional Services 383,715 427,847 Facility Expenditures 486,610 384,499 Professional Development 41,127 29,375 Other Operating 133,535 269,962 Total Operating 3,866,119 4,171,549 Non-Operating Local Government Fees 1,388,670 1,327,002 Total Expenditures 30,326,612 28,688,874

Net Change in Fund Balance 531,720 2,600,347 Fund Balance, Beginning of Year 17,917,136 15,316,789 Fund Balance, End of Year $ 18,448,856 $ 17,917,136

See accompanying notes to financial statements.

16. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY RECONCILIATION OF STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE OF GOVERNMENTAL FUNDS TO STATEMENT OF ACTIVITIES Years ended September 30, 2014 and 2013

2014 2013

Net Change in Fund Balance - Total Governmental Funds $ 531,720 $ 2,600,347

Amounts reported for governmental activities in the statement of activities are different because:

Compensatory absences not recognized as governmental funds costs 1,420 87,470

Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which capital outlay exceeds depreciation in the current period. (212,114) (234,234)

Certain other reimbursements that do not provide current financial resources are not recognized as reimbursements in the governmental funds but are included in the statement of activities (9,252) (15,332)

Change in Net Position of Governmental Activities $ 311,774 $ 2,438,251

See accompanying notes to financial statements.

17. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization and Reporting Entity: The Children’s Board of Hillsborough County (the Children’s Board) is authorized under section 125.901, Florida Statutes (Chapter 86-197, Laws of Florida). The Children’s Board was established as an independent special district by the approval of county voters in 1988 and the effective date of the creation of the Children’s Board was January 1, 1989. As authorized in Section 31 of Chapter 90-288, Laws of Florida, the Children’s Board operates under the provisions of section 125.901, Florida Statutes, as they existed prior to October 1, 1990.

The mission of the Children’s Board is to promote the well-being of children and families by uniting community partners, investing in innovative opportunities, and leading the county in best practices so the whole community can realize its full potential.

The primary result of funding is that children are healthy and have acquired the developmental foundations needed to succeed in school and in life specifically focusing on children being successful by third grade or age eight as a goal that correlates directly to ongoing school success.

The Children’s Board identifies child, family, and community needs; determines the best programs and services to fund; selects and contracts with the best program/service providers; and monitors program performance. The Children’s Board evaluates the impact of its programs and participates in service and systems planning.

The Children’s Board also funds: research, training, technical assistance, capacity building, neighborhood initiatives and advocacy activities to create positive community conditions that benefit children and families.

The Children's Board provides funding for various agencies in the form of written contracts. Each agency funded by the Children’s Board is financially independent of the Children's Board. The Children's Board has no authority to appoint or hire management of the agencies, nor does it have responsibility for routine operations of the agencies. Based upon application of these factors, it has been concluded that the Children's Board has no oversight responsibility for the various funded agencies, and therefore, the financial statements of the various funded agencies are excluded for the reporting entity.

This space left blank intentionally

(Continued)

18. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES (Continued)

The Children's Board has been determined to be an "Independent Special District" as described in Section 189.403, Florida Statutes, and is an “Other Stand-Alone Government” as defined by Governmental Accounting Standards Board (GASB) of the Financial Accounting Foundation Statement No. 14, The Financial Reporting Entity. An Other Stand-Alone Government does not have a separately elected governing body and does not meet the definition of a component unit of a primary government, as defined. The Children’s Board is authorized to levy an ad valorem tax of up to one-half mil ($.0005) on the taxable value of real and tangible personal property within the jurisdiction of its members. The Children's Board’s ad valorem taxes are assessed as part of the annual assessment of Hillsborough County, which levies its taxes November 1 of each year. Collection of taxes is scheduled for November through the following March. Taxes become delinquent April 1 and tax certificates placing liens on the property are sold May 31.

The significant accounting policies followed are described below.

Basis of Accounting and Presentation: The financial statements of the Children's Board have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied to government units. GASB is the accepted standard-setting body for establishing governmental accounting and reporting principles.

Government-Wide Financial Statements: The statement of net position and the statement of activities display information on all of the activities of the Children’s Board as a whole.

The government-wide statements are prepared using the economic resources measurement focus and the accrual basis of accounting. This differs from the way governmental fund financial statements are prepared. Therefore, governmental fund financial statements include reconciliation with brief explanations to better identify the relationship between the government-wide statements and the statements for governmental funds.

Net position is reported as restricted when constraints placed on net asset use are either externally imposed by creditors, grantors, contributors, or laws or regulations of other governments or imposed by law through constitutional provisions or enabling legislation.

Governmental Fund Financial Statements: The financial transactions of the Children’s Board are reported in individual funds in the fund financial statements. Each fund is accounted for by providing a separate set of self-balancing accounts that comprises its assets, liabilities, reserves, fund balance, revenues and expenditures/expenses.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the Children’s Board considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, expenditures related to compensated absences are recorded only when payment is due and executed.

(Continued)

19. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES (Continued)

In the fund financial statements, fund balance for governmental funds is reported in classifications that comprise of a hierarchy based primarily on the extent to which the Children’s Board is bound to honor constraints on the specific purpose for which amounts in their fund can be spent. Fund balance is reported in five components – nonspendable, restricted, committed, assigned and unassigned.

Nonspendable – This component includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact.

Restricted – This component consists of amounts that have constraints placed on them either externally by third-parties (creditors, grantors, contributors, or laws or regulations of other governments) or by law through constitutional provisions or enabling legislation.

Committed – This component consists of amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the Children’s Board highest level of decision making authority, the Board of Directors. Those committed amounts cannot be used for any other purpose unless the Children’s Board removes or changes the specified use by taking the same type of action it employed previously to commit those amounts.

Assigned – This component consists of amounts that are constrained by the Children’s Board intent to be used for specific purposes, but are neither restricted nor committed. The Chief Executive Officer has been given the authority to assign specific items of fund balance as expressed in the Children’s Board Fund Balance Policy.

Unassigned – This classification represents amounts that have not been restricted, committed or assigned to specific purposes within the general fund.

In general, restricted funds are used first when an expenditure is incurred for the purposes for which both restricted and unrestricted fund balance is available. For unrestricted fund balance, the order in which resources shall be spent is committed, assigned, and then unassigned.

The General Fund is the general operating fund of the Children’s Board. It is used to account for all financial resources except those required to be accounted for in other funds.

Net Position: Net Position presents the difference between assets and liabilities in the statements of net position. Net position is reported as restricted when there are legal limitations imposed on their use by laws or regulations of other governments or external restrictions by creditors or grantors. An unrestricted net position may be designated for specific purposes at the option of the Board of Directors. If restricted and unrestricted net positions are available for the same purpose, then the restricted position will be used before unrestricted position.

Designated Assets: Designated assets represent assets committed or assigned by the Board of Directors or Executive Officers, in accordance with GASB 54 “Fund Balance Reporting and Governmental Fund Type Definitions”. Committed assets are restricted for use by formal action of the Board. Assigned assets are those assets intended for a specific use by the executives of the Children’s Board.

(Continued)

20. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES (Continued)

Accounting Pronouncements Adopted During the Year: In March 2012, the GASB issued Statement No. 66, Technical Corrections – 2012 – an amendment of GASB No. 10 and No. 62, which establishes accounting and financial reporting standards that improve governmental financial reporting entity by resolving conflicting guidance that resulted from the issuance of two pronouncements, Statements No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, and No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements. This Statement also amends Statement 62 by modifying the specific guidance on accounting for operating lease payments that vary from a straight-line basis. Adoption of this pronouncement did not have an impact on the financial statements.

In June 2012, the GASB issued Statement 67, Financial Reporting for Pension Plans. This Statement replaces the requirements of Statement No. 25, Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans and Statement 50 as they relate to pension plans that are administered through trusts or similar arrangements meeting certain criteria. The Statement builds upon the existing framework for financial reports of defined benefit pension plans, which includes a statement of fiduciary net position (the amount held in a trust for paying retirement benefits) and a statement of changes in fiduciary net position. Statement 67 enhances note disclosures and RSI for both defined benefit and defined contribution pension plans. Statement 67 also requires the presentation of new information about annual money-weighted rates of return in the notes to the financial statements and in 10-year RSI schedules. Adoption of this pronouncement did not have an impact on the financial statements.

In April 2013, the GASB issued Statement No. 70, Accounting and Financial Reporting for Non-exchange Financial Guarantees, which establishes accounting and financial reporting standards requires a government that extends a non-exchange financial guarantee to recognize a liability when qualitative factors and historical data, if any, indicate that it is more likely than not that the government will be required to make a payment on the guarantee. The amount of the liability to be recognized should be the discounted present value of the best estimate of the future outflows related to the guarantee expected to be incurred. This Statement requires a government that has issued an obligation guaranteed in a non- exchange transaction to recognize revenue to the extent of the reduction in its guaranteed liabilities. This Statement also requires a government that is required to repay a guarantor for making a payment on a guaranteed obligation or legally assuming the guaranteed obligation to continue to recognize a liability until legally released as an obligor. When a government is released as an obligor, the government should recognize revenue as a result of being relieved of the obligation. Adoption of this pronouncement did not have an impact on the financial statements.

Future Accounting Pronouncements: In June 2012, the GASB issued Statement 68, Accounting and Financial Reporting for Pensions. This Statement replaces the requirements of Statement No. 27, Accounting for Pensions by State and Local Governmental Employers and Statement No. 50, Pension Disclosures, as they relate to governments that provide pensions through pension plans administered as trusts or similar arrangements that meet certain criteria. Statement 68 requires governments providing defined benefit pensions to recognize their long-term obligation for pension benefits as a liability for the first time, and to more comprehensively and comparably measure the annual costs of pension benefits. The Statement also enhances accountability and transparency through revised and new note disclosures and required supplementary information (RSI). The provisions of this Statement are effective for the Children Board’s financial year ending September 30, 2015. Management has not determined what impact, if any, this GASB statement might have on its financial statements.

(Continued)

21. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

In January 2013, the GASB issued Statement 69, Government Combinations and Disposals of Government Operations. This Statement establishes accounting and financial reporting standards related to government combinations and disposals of government operations. As used in this Statement, the term government combinations includes a variety of transactions referred to as mergers, acquisitions, and transfers of operations. The distinction between a government merger and a government acquisition is based upon whether an exchange of significant consideration is present within the combination transaction. Government mergers include combinations of legally separate entities without the exchange of significant consideration. This Statement requires the use of carrying values to measure the assets and liabilities in a government merger. Conversely, government acquisitions are transactions in which a government acquires another entity, or its operations, in exchange for significant consideration. This Statement requires measurements of assets acquired and liabilities assumed generally to be based upon their acquisition values as well as provides guidance for transfers of operations that do not constitute entire legally separate entities and in which no significant consideration is exchanged. This Statement defines the term operations for purposes of determining the applicability of this Statement and requires the use of carrying values to measure the assets and liabilities in a transfer of operations. A disposal of a government’s operations results in the removal of specific activities of a government. This Statement provides accounting and financial reporting guidance for disposals of government operations that have been transferred or sold as well as requires disclosures to be made about government combinations and disposals of government operations to enable financial statement users to evaluate the nature and financial effects of those transactions. The requirements of this Statement are effective for government combinations and disposals of government operations occurring in fiscal year ending September 30, 2015, and should be applied on a prospective basis. Earlier application is encouraged. Management has not determined what impact, if any, this GASB statement might have on its financial statements.

In November 2013, GASB released Statement No. 71 Pension Transition for Contributions Made Subsequent to the Measurement Date – An Amendment of GASB Statement No. 68. This Statement is effective for fiscal years beginning after June 15, 2014 and is required to be applied simultaneously with the provisions of Statement No. 68. The objective of this Statement is to address an issue regarding application of the transition provisions of Statement No. 68 “Accounting and Financial Reporting for Pensions”. The issue relates to the amounts associated with contributions to a defined benefit pension plan after the measurement date of the government’s beginning net pension liability. This Statement will be implemented for fiscal year ending September 30, 2015. Management has not determined what impact, if any, this GASB statement might have on its financial statements.

Tax-exempt Status – As a governmental unit, the Children’s Board is exempt from federal and state income taxes.

Estimates: The preparation of financial statements in conformity with GAAP requires the use of estimates that affect certain reported amounts and disclosures. These estimates are based on management’s knowledge and experience. Accordingly, actual results could differ from these estimates.

Budgets: A formal budget is adopted for the general fund on a GAAP basis and is used as a limitation on expenditures. The original version of the budget was approved by the Board of Directors of the Children's Board on August 22, 2013 and became effective on October 1, 2013. After final approval, no reductions or increases are permitted, except for adjustments in the administrative budget, without the approval of the Board of Directors. The Chief Executive Officer is permitted to change the category amounts within the administrative budget by 10% so long as the aggregate administrative budget is not increased. The Chief Executive Officer may, by approval of the funded agency, adjust the line items of program budgets of funded agencies, including transfer of funds between programs operated by the same agency, and provided such transfers do not increase the aggregate allocation to the agency approved by the Board. Appropriations lapse at yearend and budgetary control is at the fund level.

(Continued)

22. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES (Continued)

Cash and Cash Equivalents and Investments: Cash consists of checking accounts, collectively designated as demand deposits. Cash deposits are carried at cost. The Children’s Board considers all highly liquid debt instruments (including restricted assets) with original maturities of three months or less to be cash equivalents. Cash equivalents are recorded at amortized cost, which approximates market value. The investments constitute the fair value of the shares in the Local Government Surplus Funds Trust Fund for fiscal years 2014 and 2013.

Capital Assets: Capital assets with an original value of $5,000 or more, and additions, improvements and other capital outlays having an original cost of $5,000 or more that significantly extend the useful life are capitalized. Capital assets are accounted for in the government-wide statements, rather than in the fund financial statements. Routine maintenance, repairs, renewals and replacement costs are charged against operations.

Capital assets are valued at historical cost or estimated historical cost if actual historical cost was not available. Donated fixed assets are valued at their estimated fair value on the date donated.

The depreciation on assets, where disclosed, is provided using the straight-line method over the following estimated useful lives:

Buildings 30 years Improvements 7 years Improvements other than building 10 years Office equipment 5 years Office furniture 7 years Computer equipment 3 years

Contracts Payable: Contracts payable represents the Children's Board's liability to funded agencies for expenditures incurred under approved contracts which had not been paid by the Children's Board at year end.

Compensated Absences: Following Hillsborough County’s Civil Service Law and pursuant to the Rules of the Civil Service Board, full-time, classified, permanent employees earn a paid vacation of two calendar weeks (10 working days) a year, increasing on a graduated scale to a maximum period of four calendar weeks (20 working days) after 15 years of service. Unclassified employees earn a paid vacation of three calendar weeks (15 working days) a year increasing on a graduated scale to a maximum period of six calendar weeks (30 working days) after 15 years of service.

Prior to February 2, 1997, all employees could accrue vacation without limit for use during the period of active employment, but payments of unused vacation for classified employees generally were limited to two times the number of days that the employee was entitled to accrue on an annual basis. However, effective on February 2, 1997, payments for unused annual leave are now subject to a limit of 320 hours or the employee’s balance of accrued leave before February 2, 1997, whichever is greater.

(Continued)

23. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES (Continued)

In accordance with Statement No. 16 of GASB, Accounting for Compensated Absences, the compensated absences liability represents an accrual for vacation and sick leave and is calculated based on the pay or salary rates in effect at the balance sheet date. Additionally, accruals have been made for salary-related payments associated with the payment of compensated absences, using the rates in effect at the balance sheet date. The salary-related payments subject to this accrual are those items for which an employer is liable to make a payment directly and incrementally associated with payments made for compensated absences on termination. Accordingly, the Children's Board has recognized 7.65% of the compensated absences liability, representing its share of the Social Security and Medicare taxes. An accrual is also made for the pension cost related to Florida Retirement Service and the ICMA 457 Plan for compensated absence calculations.

Property Taxes: Property tax collections are governed by Chapter 197, Florida Statutes. The Hillsborough County Tax Collector bills and collects all property taxes levied within the County. Discounts of 4, 3, 2, and 1% are allowed for early payment in November, December, January, and February, respectively. The Tax Collector remits collected taxes at least monthly to the Children’s Board. The Children’s Board recognizes property tax revenue as it is received at the government-wide level and at the government fund level. As such, the Children’s Board does not reserve an amount for an allowance for doubtful accounts. The calendar of events is as follows:

January 1 Property taxes are based on assessed value at this date as determined by the Hillsborough County Property Appraiser.

July 1 Assessment roll approved by the state.

September 27 Millage resolution approved by the Board of Directors

October 1 Beginning of fiscal year for which taxes have been levied.

November 1 Property taxes due and payable.

November 30 Last day for 4% maximum discount.

April 1 Unpaid property taxes become delinquent.

May 15 Tax certificates are sold by the Hillsborough County Tax Collector. This is the first lien date on the properties.

This space left blank intentionally

(Continued)

24. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 2 - CASH, CASH EQUIVALENTS AND INVESTMENTS

At September 30, 2014, the bank balance of the Children’s Board deposits was $427,834 and the book balance was $399,365. At September 30, 2013, the bank balance of the Children’s Board deposits was $796,541, and the book balance was $672,108. The difference between the Children’s Board book amount and bank amount is due to outstanding checks in its demand deposit accounts.

Of the September 30, 2014 Children’s Board bank balances, $250,000 was covered by federal depository insurance (FDIC). Of the September 30, 2013 bank balances, $250,000 was covered by FDIC. The State of Florida collateral pool is a multiple financial institution pool with the ability to assess its members for collateral shortfalls if its member institution fails. Required collateral is defined under Chapter 280 of the Florida Statutes, Security for Public Deposits.

Custodial Credit Risk – Deposits: Custodial risk is the risk that in the event of bank failure, the Children’s Board’s deposits may not be returned to it. Florida Statutes require deposits by governmental units in a financial institution be collateralized. The State of Florida maintains control over the collateral requirements and authorizes certain financial institutions to act as depositories for governmental units. The Children’s Board maintains all accounts in financial institutions approved by the State of Florida.

Investments: The investment policy of the Children’s Board is established in accordance with Florida Statutes Section 218.415, the Statutory Investment Policy Method. The objective of the investment policy is to ensure protection of principal, provide adequate liquidity and earn a competitive market rate of return. Florida Statutes also authorizes the Children’s Board to invest excess funds in the Local Government Surplus Funds Trust Fund Investment Pool (Florida PRIME) administered by the State Board of Administration under the regulatory local government oversight of the State of Florida. The balance in that account on September 30, 2014 and September 30, 2013 was $22,230,874 and 22,046,953, respectively. Both of these types of investments are classified as Cash Equivalents on the Statement of Net Position due to the nature of the underlying securities and their corresponding liquidity. The Children’s Board continues to monitor the economic environment in order to identify other investment options to maximize attainment of the investment policy objectives.

This space left blank intentionally

(Continued)

25. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 2 - CASH, CASH EQUIVALENTS AND INVESTMENTS (Continued)

For fiscal year ended September 30, 2014, the Children’s Board utilized a Public Funds Non-Interest- Bearing Checking account, with Wells Fargo Bank, for all banking transactions. The Children’s Board also invested short term surplus funds in the Florida PRIME.

At September 30, 2014 the Children’s Board’s investments, with their corresponding ratings from Standard & Poor’s, were as follows:

Local Government Amount Credit Rating Surplus Funds Trust Fund Florida PRIME $ 22,230,874 AAAm

$ 22,230,874

Concentration of Credit Risk Issuer Amount % of Portfolio

Local Government Surplus Funds Trust Fund Florida PRIME $ 22,230,874 100%

This space left blank intentionally

(Continued)

26. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 2 - CASH, CASH EQUIVALENTS AND INVESTMENTS (Continued)

At September 30, 2013 the Children’s Board’s investments, with their corresponding ratings from Standard & Poor’s, were as follows:

Investment Type Fair Value Credit Rating Local Government Surplus Funds Trust Fund Florida Prime $ 22,046,953 AAAm Fund B 157,738 Unrated

$ 22,204,691

Concentration of Credit Risk Issuer Amount % of Portfolio Local Government Surplus Funds Trust Fund Florida PRIME $ 22,046,953 99.3% Fund B 157,738 0.7%

Concentration of credit risk: The Children’s Board places no limit on the amount they may invest in any one issuer. The majority of the Board’s investments are in the Local Government Surplus Funds Trust Fund Florida PRIME account. The reporting requirements of the Governmental Accounting Standards Board (GASB) statement number 31, “Accounting and Financial Reporting for Certain Investments and for External Investment Pools”, required the recognition of an unrealized gain/(loss) of $0 in LGIP Fund B investments for FY 2014. The total unrealized gain/(loss) to date is $0. The total unrealized gain/(loss) at FYE 2013 was $18,470 which was transferred to interest receivable in FY 2014.

This space left blank intentionally

(Continued)

27. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 2 - CASH, CASH EQUIVALENTS AND INVESTMENTS (Continued)

Investment Rate Risk: As a means of limiting its exposure to fair market value losses arising from interest rates, the Children’s Board’s investment policy is structured to provide sufficient liquidity to pay obligations as they come due. All of the Children’s Board’s investment portfolios were intended to have maturities of less than one year.

As of September 30, 2014, the Children’s Board has the following investments and maturities:

Investment Maturities (in Years) Investment Type Fair Value Less than 1 1 - 3 3 - 5 5 - 10 10 - 20

Local Government Surplus Funds Trust Fund Florida PRIME $ 22,230,874 $ 22,230,874 $ - $ - $ - $ -

As of September 30, 2013, the Children’s Board had the following investments and maturities:

Investment Maturities (in Years) Investment Type Fair Value Less than 1 1 - 3 3 - 5 5 - 10 10 - 20

Local Government Surplus Funds Trust Fund Florida PRIME $ 22,046,953 $ 22,046,953 $ - $ - $ - $ - Fund B 157,738 157,738 - - - -

This space left blank intentionally

(Continued)

28. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 2 - CASH, CASH EQUIVALENTS AND INVESTMENTS (Continued)

Cash and cash equivalents are reported in the accompanying statements of net position as follows:

2014 2013 Current assets Cash and cash equivalents $ 9,427,268 $10,765,144

Designated assets Cash and cash equivalents 13,202,971 12,111,655

$ 22,630,239 $ 22,876,799

The statement of net position classifications are summarized by investment categories as follows:

2014 2013

Cash $ 399,365 $ 672,108 Local Government Surplus Funds Trust Florida PRIME 22,230,874 22,046,953 Fund B - 157,738

$ 22,630,239 $ 22,876,799

This space left blank intentionally

(Continued)

29. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 3 - CAPITAL ASSETS

Capital assets of the Children’s Board as of September 30, 2014 and 2013 consisted of the following:

Balance Retirements/ Balance 9/30/13 Additions Transfers 9/30/14

Non-depreciable assets Land-Palm Ave $ 1,082,724 $ - $ - $ 1,082,724 Depreciable assets Building-Palm Ave 4,730,008 - - 4,730,008 Improvements 56,650 - - 56,650 Improvements other than building 414,710 - - 414,710 Office equipment 23,415 - - 23,415 Office furniture 49,928 - 1,747 48,181 Computer equipment 179,485 - 2,822 176,663 6,536,920 - 4,570 6,532,351 Less accumulated depreciation Building-Palm Ave 1,484,697 157,667 - 1,642,364 Improvements 45,499 3,353 - 48,852 Improvements other than building 307,837 41,261 - 349,098 Office equipment 22,726 689 - 23,415 Office furniture 43,493 3,217 1,747 44,963 Computer equipment 173,559 5,927 2,822 176,663 2,077,811 212,114 4,570 2,285,355

Capital net assets $ 4,459,109 $ (212,114) $ - $ 4,246,995

This space left blank intentionally

(Continued)

30. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 3 - CAPITAL ASSETS (Continued)

Balance Retirements/ Balance 9/30/12 Additions Transfers 9/30/13

Non-depreciable assets Land-Palm Ave $ 1,082,724 $ - $ - $ 1,082,724 Depreciable assets Building-Palm Ave 4,730,008 - - 4,730,008 Improvements 56,650 - - 56,650 Improvements other than building 414,710 - - 414,710 Office equipment 23,415 - 23,415 Office furniture 49,928 - - 49,928 Computer equipment 180,481 - 995 179,485 6,537,916 - 995 6,536,920 Less accumulated depreciation Building-Palm Ave 1,327,030 157,667 - 1,484,697 Improvements 42,146 3,353 - 45,499 Improvements other than building 255,629 52,208 - 307,837 Office equipment 19,928 2,798 - 22,726 Office furniture 40,276 3,217 - 43,493 Computer equipment 159,563 14,991 995 173,559 1,844,572 234,234 995 2,077,811

Capital net assets $ 4,693,343 $ (234,234) $ - $ 4,459,109

Depreciation expense during the year ended September 30, 2014 and 2013 was $212,114 and $234,234, respectively. These amounts are included in depreciation in the accompanying Government-wide statement of activities and changes in net position.

This space left blank intentionally

(Continued)

31. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 4 - EMPLOYEE DEFERRED COMPENSATION AND RETIREMENT PLANS

Defined Benefit Pension Plan - Substantially all full-time employees of the Children’s Board are participants in the Florida Retirement System (“FRS”), a multiple-employer, cost-sharing public retirement system. The System, which is controlled by the State Legislature, covers full-time employees of various governmental units within the State of Florida.

As of July 1, 2001, all FRS Pension Plan members vest with six years of creditable FRS service. FRS Pension Plan members initially enrolled on or after July 1, 2011, vest with eight years creditable FRS service. Normal retirement benefits are available to vested employees who retire at or after 62 years. Early retirement is available for vested employees with a 5% reduction of benefits for each year prior to the normal retirement age. Retirement benefits are based on age, average compensation and years-of-service credit where the average compensation is computed as the average of an individual’s five highest years of earnings.

The Children’s Board has no responsibility to the System other than to make the periodic payments required by the State Statutes. The Florida Division of Retirement issues a publicly available financial report that includes financial statements and required supplementary information for the System. The report may be obtained by writing to Florida Division of Retirement, 2639 North Monroe Street, Building C, Tallahassee, Florida 32399-1560.

Participating employer contributions are based upon statewide rates established by the State of Florida. For the System’s fiscal year commencing July 1, 2014, these rates are applied to employee salaries at 7.37% and senior management at 21.14%. The Children’s Board’s contributions during the years ended September 30, 2014, 2013, and 2012 were $166,879, $124,723, and $206,026, respectively, equal to the required contributions for each year. These contributions include regular employees of the Children’s Board and leased employees of the Early Learning Coalition of Hillsborough County.

Effective July 1, 1998, the Florida Legislature established a Deferred Retirement Option Program (“DROP”). This program allows eligible employees to defer receipt of monthly retirement benefit payments while continuing employment with a System employer for a period not to exceed 60 months after electing to participate. Deferred monthly contributions are paid at 12.28% for fiscal year 2014 and accrue interest in the Florida Retirement System Trust Fund until DROP termination date and payment.

Beginning July 1, 2011, the Florida Legislature mandated all FRS member employees contribute 3% of their salaries to the FRS as part of the contribution to the employee’s retirement account. This mandate does not apply to member employees enrolled in DROP. Employee contributions into the FRS for fiscal years 2014 and 2013 were $57,574 and $59,382, respectively.

This space left blank intentionally

(Continued)

32. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 4 - EMPLOYEE DEFERRED COMPENSATION AND RETIREMENT PLANS (Continued)

Defined Contribution Plan – Beginning December 1, 2002, the System offered a second retirement plan option, the FRS Investment Plan. Under this plan the employer pays all contributions, which are a percentage of salary based on the System’s Membership Class. The employee makes investment elections within the investment funds chosen by the State Board of Administration. The retirement benefit is based on the account balance, and the benefit is vested after one year of service. If an employee leaves the job, he or she can keep the benefit in the System, or transfer his or her account to another retirement plan. The employee can also elect to cash out the benefit when leaving but is subject to tax penalties for taking early withdrawal. The employee in this plan is not eligible for DROP. All employees in the System’s defined benefit pension plan were given a choice of switching to the FRS Investment Plan within a designated time period. Employer contributions for this option of the FRS are included in the amount noted above.

Deferred Compensation Plan - The Children’s Board offers its permanent employees a deferred compensation plan created in accordance with Internal Revenue Code 457. The International City Managers Association (ICMA) administers the plan. The plan is available to all permanent employees, which allows a deferral of a portion of their wages until future years. The Children’s Board contributes 1.5% of compensation. A distribution from the deferred compensation plan to an employee is allowed at termination of employment, retirement, death, or under certain emergencies. Vesting is simultaneous with the contribution. Employees are allowed to contribute on a pre-tax basis not to exceed amounts dictated by U.S. Treasury Regulations. Employer contributions during the years ended September 30, 2014 and 2013 were $31,035 and $52,482, respectively.

Post-Employment Benefits Other Than Pensions - The Children’s Board implemented GASB statement number 45 for FY 2008 utilizing the “cost sharing multiple-employer plan”. For fiscal year 2014 and 2013, the Children’s Board accrued $8,125 and $5,676 or approximately $25 and $16 per month, per employee, respectively for funding of future costs to post-retiree participants in the Hillsborough County health system based on a biannual actuarial report.

This space left blank intentionally

(Continued)

33. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 5 - LONG-TERM LIABILITIES

Long-term liability activity for the years ended September 30, 2014 and 2013 is comprised of the following for accrued compensated absences:

Balance Balance 9/30/13 Additions Reductions 9/30/14

Accrued annual leave $ 178,576 $ 125,840 $ 122,933 $ 181,483 Accrued sick leave 69,761 55,364 59,691 65,434

$ 248,337 $ 181,204 $ 182,624 $ 246,917

Balance Balance 9/30/12 Additions Reductions 9/30/13

Accrued annual leave $ 250,327 $ 121,352 $ 193,103 $ 178,576 Accrued sick leave 85,481 56,160 71,880 69,761

$ 335,808 $ 177,512 $ 264,983 $ 248,337

The current portion of the above long-term liabilities for accrued annual leave and sick leave was $1,182 and $8,731 for September 30, 2014 and 2013, respectively.

NOTE 6 - OTHER LIABILITIES

Other Short-Term liabilities activity for the year ended September 30, 2014 and 2013 is comprised of the following:

09/30/2014 09/30/2013

Other liabilities $ 7,070 $ 18,219

Current portion of accrued compensated absences 1,182 8,731

Targeted case management overpayment from State of Florida - 102,009

Total other liabilities $ 8,252 $ 128,959

This space left blank intentionally

(Continued)

34. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 7 - FUND BALANCE

By resolution of the Board of Directors of the Children’s Board the following have been internally reserved:

2014 2013 Fund balances Nonspendable fund balance Prepaid expenditures $ 15,536 $ 15,536 Committed fund balance Building and capital reserve 241,093 520,116 Minimal operational expenditures 1,740,640 1,677,280 Assigned fund balance Future commitments of current programs 11,221,238 9,914,259 Unassigned fund balance Unassigned funds 5,230,349 5,789,945

Total fund balance $ 18,448,856 $ 17,917,136

NOTE 8 - ACCOUNTING SERVICES TO EARLY LEARNING COALITION (ELC)

The Children’s Board during fiscal year 2014 did not renew the annual contract with The Hillsborough County School Readiness Coalition, Inc., dba Early Learning Coalition, Inc. (the Coalition), an unrelated not-for-profit organization incorporated in Florida and qualified under Section 501(c) (3) of the Internal Revenue Code to furnish accounting services for the Coalition. The contract ended September 30, 2013.

Under the terms of this agreement in FY 2013, the Children’s Board performed certain administrative services on behalf of the Coalition that will be reimbursed. The Children’s Board was required, among other terms to:

 Establish and maintain books, records, and documents, including electronic record keeping and administration of the payroll.  Establish and maintain an accurate account of property and equipment (“fixed assets”).  Prepare monthly financial reports.

The Children’s Board is not financially responsible for any of the obligations of the Coalition. Additionally, the Coalition leases office space from the Children’s Board for approximately $60,000 a year. The final lease agreement was renewed July 1, 2013 through August 31, 2014.

This space left blank intentionally

(Continued)

35. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 9 - ENCUMBRANCES

Encumbrance accounting is employed in governmental funds. The encumbrances from fiscal year 2014 for $66,514 remain in force and will continue to be liquidated under the current year’s budget that extends into the subsequent fiscal period 2015 and noted as a revised budget increase approved by the governing Board in that period. For fiscal year 2013, encumbered amounts of $226,984 were outstanding as of the year-end and were liquidated in the current year’s budget.

NOTE 10 - CHILDREN’S BOARD FOUNDATION

The Children’s Board of Hillsborough County entered into a Memorandum of Understanding (MOU) with the Children’s Board Foundation, Inc. (CBF) for the purpose of assisting the Children’s Board mission.

The purpose of this understanding is to ensure coordinated efforts to plan, provide, and support activities for children, families and service providers in Hillsborough County. The Foundation and the Children’s Board support the promotion of health, well-being and development of all children in Hillsborough County.

This Agreement shall be effective from the date first set out and shall continue until terminated by either party. Either party may terminate this Agreement upon written notice to the other party specifying the date of termination which may be upon mailing of such notice.

As the basis for financial statement inclusion, the CBF meets the component unit test of GASB 14 as amended by GASB 61 at fiscal year-end 2014 and 2013. However, materiality and significant, as applied to CBF, was defined to be excluded from the consolidated financial statement presentation of the Children’s Board.

This space left blank intentionally

(Continued)

36. CHILDREN’S BOARD OF HILLSBOROUGH COUNTY NOTES TO FINANCIAL STATEMENTS September 30, 2014 and 2013

NOTE 11 - NOTES RECEIVABLE

Children’s Board has two non-interest bearing notes receivable that consist of the following:

Balance Balance 9/30/2013 Payments Additions 9/30/2014

Note to undisclosed providers $ 5,600 $ (140) 6,065$ $ 11,525 Note to United Cerebral Palsy of Tampa Bay 91,058 (15,177) - 75,881

Total notes receivable $ 96,658 $ (15,317) $ 6,065 $ 87,406

Balance Outstanding: Current portion $ 21,842 Non-current portion $ 65,564

Balance Balance 9/30/2012 Payments Additions 9/30/2013

Note to undisclosed provider $ 5,755 $ (155) $ - $ 5,600 Note to United Cerebral Palsy of Tampa Bay 106,235 (15,177) - 91,058

Total notes receivable $ 111,990 $ (15,332) $ -$ 96,658

Balance Outstanding: Current portion $ 15,477 Non-current portion $ 81,181

NOTE 12 - RISK MANAGEMENT

The Children’s Board is exposed to various risks of loss related to torts; theft of, damage to, and the destruction of assets; errors and omissions; natural disasters and worker’s compensation claims. These risks are covered by property and casualty insurance purchased from an independent third party. Settled claims from these risks have not exceeded the Children’s Board’s property and casualty coverage for the past three fiscal years.

This space left blank intentionally

37.

SUPPLEMENTAL INFORMATION CHILDREN’S BOARD OF HILLSBOROUGH COUNTY SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES – BUDGET TO ACTUAL – GOVERNMENT FUND YEAR ENDED SEPTEMBER 30, 2014 AND 2013

2014 2013 Variance Variance Original Final Positive Original Final Positive Budget Budget Actual (Negative) Budget Budget Actual (Negative) Revenues: Ad Valorem Taxes $ 29,625,055 $ 29,625,055 $ 30,006,355 $ 381,300 $ 29,206,687 $ 29,206,687 $ 29,627,024 $ 420,337 Investment Income 81,500 81,500 47,077 (34,423) 133,000 133,000 90,802 (42,198) Revenue Maximization Activities 200,000 200,000 340,070 140,070 285,000 285,000 195,624 (89,376) Grants - - - - 555,120 555,120 396,744 (158,376) Administrative Services Organization 350,000 350,000 217,581 (132,419) 1,056,500 1,056,500 516,065 (540,435) Other Community Partner Funding 210,000 210,000 160,000 (50,000) 210,000 210,000 216,125 6,125 Miscellaneous Revenue 92,360 92,360 87,249 (5,111) 289,346 289,346 246,837 (42,509) Total Revenues 30,558,915 30,558,915 30,858,332 299,417 31,735,653 31,735,653 31,289,221 (446,432)

Expenditures: Program Continuation and New Funding 27,808,047 27,948,531 25,071,823 2,876,708 26,379,448 26,788,632 23,190,323 3,598,309 Total Program 27,808,047 27,948,531 25,071,823 2,876,708 26,379,448 26,788,632 23,190,323 3,598,309 Operating Employee Salaries and Benefits 3,194,879 3,194,879 2,821,132 373,747 3,764,521 3,501,818 3,059,866 441,952 Contracted Professional Services 369,094 369,094 383,715 (14,621) 640,391 672,462 427,847 244,615 Facility Expenditures 408,004 494,504 486,610 7,894 330,023 447,362 384,499 62,863 Other Operating 301,565 301,565 174,662 126,903 385,702 418,964 299,337 119,627 Total Operating 4,273,542 4,360,042 3,866,119 493,923 5,120,637 5,040,606 4,171,549 869,057 Non-Operating (86,500) Capital Outlay ------Local Government Fees 1,397,047 1,397,047 1,388,670 8,377 1,333,493 1,333,493 1,327,002 6,491 Total Expenditures 33,478,636 33,705,620 30,326,612 3,379,008 32,833,578 33,162,731 28,688,874 4,473,857

Excess (Expenditures) over Revenues (2,919,721) (3,146,705) 531,720 3,678,425 (1,097,925) (1,427,078) 2,600,347 4,027,425

Fund Balance, Beginning of Year 17,917,136 17,917,136 17,917,136 - 15,316,789 15,316,789 15,316,789 -

Fund Balance, End of Year $ 14,997,415 $ 14,770,431 $ 18,448,856 $ 3,678,425 $ 14,218,864 $ 13,889,711 $ 17,917,136 $ 4,027,425

38.

Crowe Horwath LLP Independent Member Crowe Horwath International

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 Children’s Board of Hillsborough County Tampa, Florida

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 the governmental activities and each major fund of the Children’s Board of Hillsborough County (the “Children’s Board”) as of and for the year ended September 30, 2014, and the related notes to the financial statements, which collectively comprise the Children’s Board’s basic financial statements, and have issued our report thereon dated February 12, 2015.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered Children’s Board'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 opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Children’s Board’s internal control. Accordingly, we do not express an opinion on the effectiveness of Children’s Board’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 internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

(Continued)

39.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Children’s Board’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.

Purpose of this Report

The purpose of this report is solely 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 effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Crowe Horwath LLP

Tampa, Florida February 12, 2015

40. Crowe Horwath LLP Independent Member Crowe Horwath International

INDEPENDENT ACCOUNTANT’S REPORT ON COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES

Board Members Children’s Board of Hillsborough County Tampa, Florida

We have examined the Children’s Board of Hillsborough County’s (the “Children’s Board”) compliance with Section 218.415, Florida Statutes, concerning the investment of public funds during the year ended September 30, 2014. Management is responsible for the Children’s Board’s compliance with those requirements. Our responsibility is to express an opinion on the Children’s Board’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the Children’s Board’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Children’s Board’s compliance with specified requirements.

In our opinion, the Children’s Board complied, in all material respects, with the aforementioned requirements for the year ended September 30, 2014.

Crowe Horwath LLP

Tampa, Florida February 12, 2015

41. Crowe Horwath LLP Independent Member Crowe Horwath International

Board of Directors Children's Board of Hillsborough County Tampa, Florida

Report on the Financial Statements

We have audited the financial statements of the Children’s Board of Hillsborough County (the “Children’s Board”), as of and for the fiscal year ended September 30, 2014, and have issued our report thereon dated February 12, 2015.

Other Reports and Schedule

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountant’s Report on an examination conducted in accordance with AICPA Professional Standards, Section 601, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports and schedule, which are dated February 12, 2015, should be considered in conjunction with this management letter.

Prior Audit Findings

Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. Corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report except as noted below under the heading Prior Year Findings and Recommendations.

Tabulation of Uncorrected Audit Findings Current Year 2012 – 13 FY 2011-12 FY Finding # Finding # Finding # 2014-1 13-03 12-2

Official Title and Legal Authority

Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The Children’s Board was established as described in Footnote One. The Children’s Board included the following component units: the Children’s Board Foundation, Inc which is disclosed in Footnote Ten.

(Continued)

42.

Financial Condition

Section 10.554(1)(i)5.a., Rules of the Auditor General, requires that we report the results of our determination as to whether or not the Children’s Board has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and identification of the specific condition(s) met. In connection with our audit, we determined that the Children’s Board did not meet any of the conditions described in Section 218.503(1), Florida Statutes.

Pursuant to Sections 10.554(1)(i)5.c. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures. It is management’s responsibility to monitor the Children’s Board’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Annual Financial Report

Section 10.554(1)(i)5.b., Rules of the Auditor General, requires that we report the results of our determination as to whether the annual financial report for the Children’s Board for the fiscal year ended September 30, 2014, filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes, is in agreement with the annual financial audit report for the fiscal year ended September 30, 2014. In connection with our audit, we determined that these two reports were in agreement.

Special District Component Units

Section 10.554(1)(i)5.d, Rules of the Auditor General, requires that we determine whether or not a special district that is a component unit of a county, municipality, or special district, provided the financial information necessary for proper reporting of the component unit, within the audited financial statements of the county, municipality, or special district in accordance with Section 218.39(3)(b), Florida Statutes. In connection with our audit, we determined that all special district component units provided the necessary information for proper reporting in accordance with Section 218.39(3)(b), Florida Statutes.

Other Matters

Section 10.554(1)(i)2., Rules of the Auditor General, requires that we address in the management letter any recommendations to improve financial management. In connection with our audit, we have noted our findings and recommendations under the heading Current Year Recommendations..

Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings.

(Continued)

43.

Current Year Recommendations

2014-1 Property Tax Receivable Deficiency Condition: The Children’s Board is recording property tax revenue on both the governmental and government-wide statements on a modified accrual basis of accounting. Criteria: In accordance with accounting standards, property tax revenue should be recognized in the period in which the taxes are levied. Thus, the Children’s Board did not estimate the amount of property taxes receivable from delinquent taxes as of year-end, causing revenue and accounts receivable to be understated on the government-wide statements. Cause: The receivable is hard to value Effect: This is a departure from GAAP and may require adjustment to the financial statements if the effect becomes material. As of September 30, 2014, the cumulative receivable balance and related allowance booked in the financial statements was understated by $424,000. The current year effect to revenue was approximately $40,000. Recommendation: We recommend that management performs an analysis of delinquent property taxes receivable at the end of each year as well as review the prior year's performance and record an appropriate allowance in order to be compliant with the accounting requirements of GASB 33 if the amounts are deemed material to the financial statements. Management’s Response: The Children Board’s management agrees with the recommendation and has reviewed the estimated delinquent property tax each year and determined it was not material. The adjustment was waived again in the current year.

Purpose of this Letter

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Directors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

Crowe Horwath LLP Tampa, Florida February 12, 2015

44. ACTION ITEM NO. 3 Releases of Funding of Unallocated Dollars

Initiator: Maria Negron, Director of Programs

Action: Releases of Funding of Unallocated Dollars

Date: Regular Board Meeting, Thursday, February 26, 2015

Recommended Action

Board approval of the attached FY 2015 unallocated report of up to $425,000 for the following competitive FY 2015 funding releases:

For expenditures in FY 2015:

1. Children are Ready to Learn and Succeed ITN: Summer programming with Hillsborough County Public Schools/BUCS up to $175K Uniting Grant Release date March 2015 – Contract effective summer 2015

Rationale: Intended to promote safety and provide educational/nutritional extended day programming for youth as a strategy to provide youth with safe summer opportunities which is indicated as a need by community stakeholders.

2. Children are Healthy and Safe ITN: Community Outreach Resource Specialist up to $ 50K Leading Grant Release date March 2015 – Contract effective summer 2015

Rationale: As identified by the Department of Health to assist in providing participants of the Women, Infant and Children (WIC) program access to early childhood safety messages and community resources.

For expenditures in FY 2016

1. RFP: Increase Infant Mental Health Services by $200K for a total up to $450,000 Uniting Grant Release date May 2015 – Contract effective fall 2015

Rationale: Current planning grant ($250K) is collaborating with local and state representatives and identifying needs for the upcoming release for proposal for direct services. Preliminary findings suggest a services contract also need to include campaign messaging and continuous level 1, 2, and 3 training opportunities to support the implementation of a successful community infant mental health infrastructure.

Action Item 3 ‐ Page 1 of 2 ACTION ITEM NO. 3 Releases of Funding of Unallocated Dollars

Background/Prior Approvals  Ready to Learn grant funded (1) contract with The Boys and Girls Clubs of Tampa Bay in the amount of $125,000 with $375,000 remaining in new program funding.  Children are Safe grant funded (2) contracts with Bethesda Ministries and Metropolitan Ministries in the amount of $25,000 each with $50,000 remaining in new program funding.  Water Safety and Education ITN released on January 27, 2015 in the amount of $200,000; contract recommendation pending.

Attachment

FY2015 New Program Funding – Unallocated Report

Action Item 3 ‐ Page 2 of 2 Children's Board of Hillsborough County FY 2015 NEW PROGRAM FUNDING (UNALLOCATED) REPORT

YTD Uncommitted Current Uncommitted Beginning Revised YTD Amount Funds Funding Funds Budget Adjustments Budget Approved Available Requests Available Technical Assistance Funding (Agencies Not Currently Funded by CBHC) 130,000 130,000 74,362 55,638 55,638 Technical Assistance Funding (Agencies Currently Funded by CBHC) 70,000 70,000 24,769 45,231 45,231

Emerging Needs Funding 300,000 300,000 51,825 248,175 248,175

Emergency Funding 200,000 200,000 - 200,000 200,000 Identified Needs for Existing Funded Agencies 150,000 150,000 150,000 - - Leading Grants - Children are Safe 100,000 100,000 50,000 50,000 50,000 Uniting Grants - Ready to Learn/Children are Healthy 250,000 250,000 500,000 125,000 375,000 375,000

Community Outreach TA - Pregnancy/Newborn Education 4,500 4,500 4,500 - - Neighborhood Mini Grants 15,000 15,000 - 15,000 15,000 Totals 1,200,000 269,500 1,469,500 480,456 989,044 - 989,044

Total Original FY 2015 Continuation Funding Budget 27,550,784 Actual Contract Amount Negotiated 27,008,555 Amount Remaining 542,229 Prior Approved Adjustments (269,500) Balance Remaining 272,729 $72,729 Remaining

Additional Funding Considerations: Water Safety and Education ITN 200,000 Uniting Grant

Women, Infants, and Children (WIC) Resource Support 50,000 Leading Grant Summer Initiative with Public Schools 175,000 TBD 425,000

Infant Mental Health Services starting 10/1/2015 450,000 *

* Funding from FY 2015 IMH Planning Grant plus $200,000 from Balance Remaining above ACTION ITEM NO. 4 FY 2015 Legislative Summit Priorities

Initiator: Paula Scott, Public Relations Director

Action: Approval of the FY 2015 Legislative Summit Priorities

Date: Regular Board Meeting, Thursday, February 26, 2015

Recommended Action

Board approval of the FY 2015 Legislative Summit Priorities

Background

 Since 2006, the Children’s Board in collaboration with the United Way has brought community stakeholders together to build consensus and collaboration on public policy and legislative issues affecting human services in Hillsborough County. On January 29th, the Legislative Summit was held with a focus on child safety. The Children’s Board welcomed community members to submit concerns and recommendations surrounding the three leading causes of preventable child death which are; abusive head trauma, safe sleep and water safety.

 The attendees worked within their pre‐selected topic area to consider issues. The groups then were tasked with deciding as a group (and hopefully by consensus) which TWO issues are the highest priorities for consideration in the coming year. The criteria for prioritizing were as follows: 1. What two issues have the potential for greatest local impact? 2. What two issues have the greatest likelihood of success, given the economic issues facing our state?

Attachment

 List of FY 2015 Priorities.

Action Item ‐ Page 1 of 1

7th Annual Community Legislative Summit 2015 Priorities

Water Safety Priority 1: Support state mandates for pool safety, including apartments, condominiums, deed restricted community development districts and neighborhood homeowners associations. Requesting requirements to furnish certified lifeguards and life jackets at pools for children 1‐14 years of age who cannot swim.

Priority 2: Recommend school districts provide access to swim lessons, water safety education and awareness activities through district hosted, after school programs.

Abusive Head Trauma Priority 1: Local Legislative issue: Safe Caregiver education to incorporate educational information about head trauma into existing middle school curriculum.

Priority 2: Statewide Issues: Develop a statewide serious injury database modeled after RX drug database. Stabilize leadership in the child welfare system by shifting governing responsibilities to an appointed Board which ensures shared responsibility and overcomes challenges of turf and budget.

Safe Sleep Priority 1: Sleep fatality data surveillance portal in relevant state of format, released to appropriate agency to be analyzed, disseminated and shared with constituents in the state and with the community.

Priority 2: Request earmark of $225,000 for Hillsborough County to develop a broad campaign message to address safe sleep. Page 1 of 1 Children’s Board of Hillsborough County Executive Director Report January 19, 2015 – February 25, 2015

Community and Partner Meetings

January

Dr. Martin Luther King, Jr. Parade 1.19.15 Hill & Knowlton 1.20.15 Ernest Hooper 1.22.15 A.L.I.C.E 1.23.15 Keith Jacobs 1.23.15 Gasparilla Children’s Parade 1.24.15 Dress for Success 1.26.15 Hillsborough County Fire Rescue 1.26.15 Mosaic 1.26.15 St. Joseph’s Children’s Advocacy Center 1.27.15 ELCHC 1.27.15 Michael Blank 1.28.15 Tuff Love 1.28.15 Legislative Summit 1.29.15 GEMS 1.29.15 Mary Gamble 1.30.15 New Life Tabernacle 1.30.15

February

Dr. Douglas Holt 2.2.15 On Track Life Solutions 2.4.15 PAT Advisory Committee 2.4.15 Community Action Team 2.4.15 Keeping Kids Safe 2.4.15 Crisis Center 2.5.15 ELCHC 2.5.15 Glazer’s Children’s Museum 2.5.15 Community Alliance 2.10.15 Hill & Knowlton 2.10.15 Sherry Day 2.10.15 Sulphur Springs Community School 2.10.15 Phil Jones 2.11.15 Children’s Board Heart Gallery 2.12.15 Community Alliance 2.12.15 MaryEllen Elia & Larry Sykes 2.16.15 Page 2 of 1 Children’s Board of Hillsborough County Executive Director Report January 19, 2015 – February 25, 2015

Sheff Crowder 2.17.15 Goldman Sacs 2.23.15 Safe & Sound 2.24.15 Focus Group Childcare 2.24.15 Sam Bell, Betty Castor 2.25.15 Sulphur Springs Walk Through Vinik’s 2.25.15

Children’s Board of Hillsborough County

FY - 2015 Strategic Plan Q-1 Report Division of Finance

• Highlights

• ASO audit of provider credentials – 25% of files were audited; • 263 Authorizations were filled in Q1; • The “Fiscal Reporting Requirements Handbook” for partner guidance was completed in Q1.

Quarterly Provider Forum Survey Questions December 10, 2014

Framework 5: Strongly agree, 4: Agree, 3: Agree somewhat, 2: Disagree, 1: Strongly disagree

The content of this forum/relevance of information was 2 5 4 3 2 1 useful:

The forum was well-paced: 3 5 4 3 2 1

4 Sufficient time was provided for questions: 5 4 3 2 1

5 The presentation was consistent with the stated objectives: 5 4 3 2 1

6 I would recommend this forum to someone else: 5 4 3 2 1

I experienced an increase in knowledge as a result of this 7 5 4 3 2 1 forum:

8 The overall rating I would give this forum: 5 4 3 2 1

*Please see following page for related graph. Program Services Division

• Quarterly Provider Forum Survey

CBHC FY-2014 Quarterly Provider Forum Wednesday ~ December 10, 2014 ~ 9:00 AM to 10:30 AM Percentage of Responses as Agree or Strongly Agree (n=29)

97% 93% 93% 100% 97% 93% 100% 100%

80%

60%

40%

20%

0% 2345678 Overall Rating Administrative Services Division • Highlights – 100% On-time Completion 0% Low scores 10% Average scores 90% High scores

Employee Evaluations - 2015 On-time Employee Evaluations - End of Term Q1 (EOT) 2014 BOT MT EOT 100% 12 90% 80% 10 70% 8 60% 50% 6 40% 30% 4 20% 10% 2 0% 0 Q1 Q2 Q3 Q4 Total 1234567891011 End of Term Operations Division

• Highlights – Conference Attendees Q1 – 7,721

Operations Division Conference Center Attendees Utilization FY 2015-2016 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 0 Oct. Nov. Dec. Total Operations Division

• Highlights – 12% Decrease over FY - 2014

Operations Division Operations Division Reservations by Event Reservations by Event FY - 2015 -2016 FY - 2014 - 2015 300 266 303 230 352 310 1400 250 1200 200 1000

150 800

100 600

50 400

200 0 Q1 Q2 Q3 Q4 Total 0 Operations Division

• Highlights – Q1 – Represents an increase of 16 individuals

Family Resource Center - Utilization Q1 Operations Division FY 2015 - 2016 Family Resource Center - Utilization Q1 1600 FY 2014-2015 1400 7000 Q1 Q2 Q3 Q4 Total 1200 6000 1000 5000 800 600 4000

400 3000 200 2000 0 Q1 Q2 Q3 Q4 Total 1000

0 Operations Division

• Highlights – Emergency Drills and Inspections

Operations Division Building Systems Properly Inspected Emergency Drills FY 2015-2016 FY 2015 - 2016 120% 32 38 29 100% 40 80% 35 60% 30 25 40%

20 20% 15 0% 10 HVAC Elevator Fire Alarm Drainage Parking 5 Q1 Q1 Q1 Q1 Q1 0 Oct. Nov. Dec. Public Relations Division

• Highlights - Newsletter 100% on-time

Public Relations Division Newsletters - 2015 (3rd of the Month deadline) 12,640 sent; 14.7% opens; 13.6% bounces 3.5 3 2.5 2 1.5 1 0.5 0 Public Relations Division

• Highlights – Social Media – Q1

25,000

20,000 19,159

15,000

10,000

5,080 5,000 1627

99 23 20% 79% 0 FB Tweets Website Users New Contacts Posts Followers Pageviews Male Female

Carolyn Ebanks is a cum laude finance graduate from the University of Tampa. Upon graduation, Ms. Ebanks spent the next few years serving as a Financial Operations Analyst for a national financial services and brokerage organization. In this role, reporting directly to and supporting the CFO, Carolyn built a strong foundational knowledge of the inner‐ workings of a mid‐scale financial services firm and a basic understanding of valuable business and finance concepts. Subsequently, Carolyn spent the recent past helping grow a boutique, Florida‐based real estate valuation, consulting and market research organization. She has been instrumental in the growth of the company, providing a wide range of management/administrative support as well as hands on experience providing market research for the commercial real estate and going‐concern operations, reporting directly to the CEO. This has been a great experience to gain a better working knowledge and understanding of what it takes to grow a fledgling business into a successful enterprise.

Additionally, Ms. Ebanks has a very deep and personal interest in the assistance of others less fortunate, a desire that has been inspired by her international background, having been born in Costa Rica, grown up in Honduras, and lived in multiple locations in the United States and the Cayman Islands. She holds a unique, global perspective, having seen first‐hand the difficulties and struggles shared by many both locally and abroad. Carolyn is very excited to have the opportunity to serve the Children’s Board of Hillsborough County, and will strive to become an invaluable member of the team.

Children’s Board of Hillsborough County

FY 2015 Data Management and Contract Compliance “30/60/90 day” Plan from 1/22/2015 Board meeting:

Within 30 days (by 2/22/15) Dates Done CBHC staff meet with Board Attorney January 26, 27,29 √ Continue “manual” fiscal reimbursement procedures December 2014 √ Communicate to Providers about discontinued use of GEMS 1/30/2015 √ Identify program support needs (F.T. job description for research/evaluation position initiated) 2/3/2015 √ Already researched data software used by other funders and CSC Force platform proven irreparable. n/a √ E.D. Approval of Research and Evaluation Analyst position (Project Manager I) 2/10/2015 √ Schedule a pre‐meeting for creation of MIS committee – Invite sent 2/10/2015 2/19/2015 Start plan for Provider FY 2015 data collection that includes data storage Began 1/28/15

Within 60 days (by 3/22/15) Dates Done Customize / finalize excel spreadsheets for approximately 45 Provider’s data entry needs Communicate data collection plan/updates to Providers March 4, 2015 Release position announcement for Research and Evaluation Analyst position Finalize MIS committee members and create a meeting schedule CBHC to research data collection software options

Within 90 Days (by 4/22/15) Dates Done Release provider timeline and instructions for FY 15 contract/outcome compliance Select research position candidates for interview MIS Committee will outline timeline for software to collect demographic/outcome data in FY2016/17

In preparation for FY 2016 Staff and Committee Tasks: June – September 2015  Create scope of project and deliverables for software to collect CBHC demographic/outcome data (Maria)  Create Contract Management Sub‐Committee – Research/create scope of project/timeline for Contract Development/Tracking (Tonia & Slake)  Create Fiscal Sub‐Committee – Research/create scope of project/timeline for Fiscal Management (Tonia)

CBHC Town Hall Meeting Town N’ Country FRC ~ February 12, 2015 Meeting Notes

TIPS 411 – Anonymous Reporting

↑ Youth – unsupervised; no supervision controls; when getting off school bus

* Young children with teens (no adults) and they are out LATE hours ↑ Need to increase opportunities for youth (give back to community)

↑ SALE OF DRUGS is continuous also causing Playgrounds not safe/not clean (unsanitary items disposed carelessly) TEEN BULLYING still in schools Solution - Neighborhood curfews imposed

TRAFFIC @ STOPS ↑ (Subdivision) need Speed Bumps – NO RESPECT FOR PEDESTRIAN SAFETY * In parking lots there is speeding, including at (CBFRC)!

↑ TNC is a heavily POPULATED/RESIDENTIAL community Park, Streets – lights out, not repaired Solution - WALKING BRIDGES Increase Education safety (sex; personal care) Increase Education of caregivers on car safety  Take children out of car Continue FREE HART Line travel for youth

Page 1 of 2

CBHC Town Hall Meeting Town N’ Country FRC ~ February 12, 2015 Meeting Notes

TIPS 411 – Anonymous Reporting

 DRUGS – behaviors affected  Children left with unqualified caretakers  Violent videogames/messages – youth don’t know anything is wrong with it  Unsafe sidewalks/bicycle lanes  More activities for older children needed o Work programs – opportunities to give back  Community parks not safe – teens misbehaving; prevents others from going  Younger children with older teenagers  Fathers not involved in youth lives  Young children (5-6 yrs.) walking to school bus alone  Unleashed dogs (animal control is notified)  Abuse & Neglect reporting – ALWAYS REPORT  Grandparents raising children without resources  Education of teens

Page 2 of 2 CHILDREN’S BOARD OF HILLSBOROUGH COUNTY REGULAR BOARD MEETING – February 26, 2015 –

OLD/NEW BUSINESS

* * * * * * * * * * *

Establishment of the Nominating Committee

OLD/NEW BUSINESS – Establishment of the Nominating Committee ‐ Page 1 of 1

Contract Signature Log - ASO ONLY FY 2015 As of 02/18/15

Contract Contract Board Date Renewal Entity/Agency Brief Description Contract Period Signed By Type Amount Approved Signed Status

Krysta Carolyn ASO Provider Tutoring 2/3/15-Ongoing Various NO Kelley Parris 02/03/2015 Christian Counseling of South Tampa LLC [Shanon K. Roberts Ph.D] ASO Provider Therapy 2/13/15-Ongoing Various NO Kelley Parris 02/13/2015

Amendment for Healthy Start Success 4 Kids & Families MOU Funds managed by the ASO 2/8/15 - 9/30/15 $14,000.00 NO Kelley Parris 02/17/2015 Operations Multi-Year Vendor Contract Renewal Signature Log FY 2015 As of 02/17/2015

Contract Contract Board Renewal Entity/Agency Brief Description Contract Period Signed By Date Signed Type Amount Approved Status Per Contract Amendment #1 IT Veredus Corporation Vendor 10/01/2014 - 09/30/2015 $40,000.00 No Kelley Parris 01/12/2014 Purchasing Software Support ASO/cscForce Procedures Per Contract Amendment #2 IT Veredus Corporation Vendor 02/02/2014 - 09/30/2015 N/A No Kelley Parris 02/02/2015 Purchasing Software Support ASO/cscForce Procedures Per Creative Advantage Graphic Studio Vendor Creative related to public relations 02/17/2015 - 09/30/2015 $75/per hour No Kelley Parris 02/17/2015 Purchasing Procedures

1 FY 2015 Contract Signature Log Program Contracts As of 02/17/2015

Contract Board Renewal Entity/Agency Contract Type Brief Description Contract Period Signed By Date Signed Amount Approved Status Little Eagles Christian Preschool, Inc. Outreach Grant Mom and Baby Community Wellness 01/05/2015 - 06/30/2015 $2,250 Yes Kelley Parris 01/21/2015 and Outreach Festival

Alpha House of Tampa, Inc. Technical Technology Upgrades & Marketing 01/05/2015 - 06/30/2015 $2,542 Yes Kelley Parris 01/05/2015 Assistance Grant Materials

Community Stepping Stones, Inc. Technical Equipment and Technology Upgrades 01/05/2015 - 06/30/2015 $5,000 Yes Kelley Parris 01/05/2015 Assistance Grant

Computer Mentors Group, Inc. Technical Equipment - Capacity Building 01/05/2015 - 06/30/2015 $5,000 Yes Kelley Parris 01/05/2015 Assistance Grant

Dream Center of Tampa, Inc. Technical Technology for After-School Program 01/05/2015 - 06/30/2015 $4,620 Yes Kelley Parris 01/05/2015 Assistance Grant

Family Promise of Greater Brandon, Inc. Technical Technology Upgrade - Day Center 01/05/2015 - 06/30/2015 $4,546 Yes Kelley Parris 01/05/2015 Assistance Grant

Firehouse Cultural Center, Inc. Technical Strategic Planning 01/05/2015 - 06/30/2015 $5,000 Yes Kelley Parris 01/05/2015 Assistance Grant

Florida Family Child Care Home Technical Organizational Development 01/05/2015 - 06/30/2015 $5,000 Yes Kelley Parris 01/05/2015 Association of Northeast Hillsborough Assistance Grant County Greater Palm River Point, CDC Technical Equipment - Capacity Building 01/05/2015 - 06/30/2015 $4,536 Yes Kelley Parris 01/15/2015 Assistance Grant

GZL Educational Foundation, Inc. Technical Technology Upgrade 01/05/2015 - 06/30/2015 $3,740 Yes Kelley Parris 01/05/2015 Assistance Grant

High Risk Hope, Inc. Technical Equipment - Capacity Building 01/05/2015 - 06/30/2015 $5,000 Yes Kelley Parris 01/05/2015 Assistance Grant

Israel's House Social Service Agency, Technical Training and Marketing 01/05/2015 - 06/30/2015 $1,500 Yes Kelley Parris 01/05/2015 Inc. Assistance Grant

Mama Africana Network Technical Capacity Building 01/05/2015 - 06/30/2015 $5,000 Yes Kelley Parris 01/05/2015 Assistance Grant

Miracles Outreach Community Technical Equipment - Fresh Start Youth 01/05/2015 - 06/30/2015 $5,000 Yes Kelley Parris 01/15/2015 Development Assistance Grant Development

More Health, Inc. Technical Lesson Development 01/05/2015 - 06/30/2015 $5,000 Yes Kelley Parris 01/05/2015 Assistance Grant

1 FY 2015 Contract Signature Log Program Contracts As of 02/17/2015

Contract Board Renewal Entity/Agency Contract Type Brief Description Contract Period Signed By Date Signed Amount Approved Status Parents and Children Advance Together Technical Educational Materials/Ruskin 01/05/2015 - 06/30/2015 $2,691 Yes Kelley Parris 01/05/2015 Literacy Ministries, Inc. Assistance Grant Elementary

Project N.O.W. Intergenerational Technical Organizational Development 01/05/2015 - 06/30/2015 $5,000 Yes Kelley Parris 01/05/2015 Outreach, Inc. Assistance Grant

Solita's House, Inc. Technical Strategic Plan/Impact Study 01/05/2015 - 06/30/2015 $5,000 Yes Kelley Parris 01/05/2015 Assistance Grant

Speak Up Tampa Bay Public Access Technical Video Equipment/Software 01/05/2015 - 06/30/2015 $5,000 Yes Kelley Parris 01/05/2015 Television, Inc. d/b/a Tampa Bay Assistance Grant Community Network Tampa Bay Academy of Hope, Inc. Technical Technology Upgrade 01/05/2015 - 06/30/2015 $5,000 Yes Kelley Parris 01/05/2015 Assistance Grant

University Crisis Pregnancy Center, Inc. Technical Education and Capacity Building 01/05/2015 - 06/30/2015 $4,956 Yes Kelley Parris 01/05/2015 Assistance Grant

Wheels of Success, Inc. Technical Data Base - Final Phase 01/05/2015 - 06/30/2015 $5,000 Yes Kelley Parris 01/05/2015 Assistance Grant

Women's Resource Center of Tampa, Technical Technology Upgrade/Agency Audit 01/05/2015 - 06/30/2015 $5,000 Yes Kelley Parris 01/05/2015 Inc. Assistance Grant

Little Eagles Christian Preschool, Inc. Outreach Grant Moms are Healthy Community Health 01/05/2015 - 06/30/2015 $2,250 Yes Kelley Parris 02/06/2015 Fair

Metropolitan Ministries, Inc. Children are Safe Child Health and Safety Initiative 01/01/2015 -09/30/2015 $25,000 Yes Kelley Parris 02/12/2015 Grant

Monthly Financial Report

December-2014 Table of Contents

Page Number

2. Fiscal Year 2015 Budget 3. Financial Statement Category Definitions 4. Statement of Revenues and Expenditures 5. Revenue Variance Analysis 6. Expenditure Variance Analysis 7. Investments Statement 8. New Program Funding Report 9. New Program Funding Detail

Fiscal Year 2015 Budget

FY 2015 Original Budget Revenues Ad-Valorem Taxes 30,151,302 Investment Income 40,750 Revenue Maximization Funding 67,125 Administrative Services Organization Funding 400,000 Other Community Partner Funding 160,000 Miscellaneous Income 30,000 Total Revenues 30,849,177 Expenditures Program Expenditures: Program Funding v(Continuation Grants) 27,400,784 New Program Funding (unallocated) 1,200,000 Total Program Expenditures: 28,600,784 Operating Employee Salaries and Benefits 3,053,993 Contracted Professional Services 463,213 Facility Expenditures 465,923 Other Operating 313,205 Total Operating 4,296,334 Capital Expenditures 428,000 Mandatory Government Fees 1,418,193 Total Expenditures 34,743,311 Net Spend Down of Fund Balance (3,894,134)

9% 4% 1% 4% Total Program Expenditures

Mandatory Government Fees

Direct Operating Expenditures

Administrative Operating Expenditures Capital 82%

2 Financial Statement Category Definitions

 Revenue o Ad-valorem Taxes include current and delinquent ad-valorem tax revenue and excess fees returned to the Children’s Board originally paid to the county based on the tax revenue. o Investment Income includes revenue from various interest-bearing accounts as well as any unrealized gain or loss recognized from the Local Government Investment Pool Fund B investments in the FY 2014 estimated actual projection. o Revenue Maximization Funding includes earnings generated when the Children’s Board matches revenue from federal and state funding sources. This currently includes Department of Children and Families (DCF) adoption support, and Medicaid Targeted Case Management at Risk (TCM) funding sources. o Grants are funds generated from foundations or other government organizations for which the Children’s Board is the lead agent. There are no anticipated grants for FY 2015. o Administrative Services Organization Funding represents contributions from other funders specifically designated for use by providers in the community managed by the Children’s Board ASO staff. These dollars are also included in the program expenditure line. An example is Department of Children and Families funding. o Other Community Partner Funding represents funds contributed from community partners that are added to our provider contract amounts and included in the program funding line, for example the School District of Hillsborough County. o Miscellaneous Income consists of facility rental income, fiscal agent fees, contributions, and any other miscellaneous revenue received during the year.  Expenditures o Program Funding represents provider contracts funded by Children’s Board property tax revenue and funds contributed from our community partners. This amount also includes the dollars managed through the ASO. o New Program Funding (unallocated) includes dollars budgeted for new program contracts, one time funding, and ongoing grants that will be released and awarded by a competitive process. o Employee Salaries and Benefits include wages paid to all non-contractor employees. Benefits represents costs provided for salaried and hourly wage employees such as FICA, health insurance, unemployment, and retirement. o Contracted Professional Services represents amounts budgeted for information technology, Hillsborough County Television, legal, media buys, auditing, Civil Service fees, and other professional services. Also included are support activities with provider agencies and community organizations, including e-learning and event registration activities, and other training events. o Facility Expenditures include those expenditures necessary to operate the Children’s Board offices and conference center including utilities, IT, maintenance, and repairs. o Other Operating contains staff training, conference and meeting travel, postage, insurance, promotional activities, printing, supplies, advertising for TRIM and other public notices, memberships and subscriptions. o Capital Expenditures include the budget for the building expenditures (A/C unit, roof and window repair). o Mandatory Government Fees include tax collector’s and property appraiser’s fees as well as the city storm water fee and the community redevelopment assessment fee.

3 Statement of Revenues and Expenditures

December-2014 FY 2015 YTD Revised FY 2015 FY 2015 FY 2015 Budget YTD Actual Variance $ Variance % Revenues Ad-Valorem Taxes 24,239,120 25,234,152 995,032 4% Investment Income 10,188 9,286 (902) -9% Revenue Maximization Funding 16,781 0 (16,781) -100% Administrative Services Organization Funding 100,000 23,606 (76,394) -76% Other Community Partner Funding 0 0 0 0% Miscellaneous Income 7,500 348 (7,152) -95% Total Revenues 24,373,589 25,267,392 893,803 4% Expenditures Program Expenditures: Program Funding (Including Unallocated) 4,918,418 2,921,633 1,996,785 41% Total Program Expenditures: 4,918,418 2,921,633 1,996,785 41% Operating Expenditures Employee Salaries and Benefits 763,498 734,005 29,493 4% Contracted Professional Services 126,243 22,770 103,473 82% Facility Expenditures 116,481 97,760 18,721 16% Other Operating 78,302 79,976 (1,674) -2% Total Operating 1,084,524 934,511 150,013 14% Capital Expenditures 107,000 0 107,000 Mandatory Government Fees 1,301,864 1,116,852 185,012 14% Total Expenditures 7,411,806 4,972,996 2,438,810 Net Cash Flow 16,961,783 20,294,396 3,332,613

4 Revenue Variance Analysis

Statement of Revenues

 Revenue Maximization Funding o The DCF adoption support revenue is lower because invoices for October, November and December 2014 have not been submitted.  Administrative Services Organization o ASO actual expenditures were less than budget resulting in lower recognized revenue.  Miscellaneous Income o ASO actual expenditures were less than budget resulting in lower ASO administrative fees.

5 Expenditure Variance Analysis

Statement of Expenditures

December-2014 FY 2015 YTD Revised FY 2015 FY 2015 FY 2015 Budget YTD Actual Variance $ Variance % Expenditures Program Expenditures: Program Funding (Including Unallocated) 4,918,418 2,921,633 1,996,785 41% Total Program Expenditures: 4,918,418 2,921,633 1,996,785 41% Operating Employee Salaries and Benefits 763,498 734,005 29,493 4% Contracted Professional Services 126,243 22,770 103,473 82% Facility Expenditures 116,481 97,760 18,721 16% Other Operating 78,302 79,976 (1,674) -2% Total Operating 1,084,524 934,511 150,013 14% Capital Expenditures 107,000 0 107,000 Mandatory Government Fees 1,301,864 1,116,852 185,012 14% Total Expenditures 7,411,806 4,972,996 2,438,810

 Program Expenditures o This line item is under budget because some providers have not invoiced yet and most of the new program funding has not been awarded yet.  Contracted Professional Services o This line item is under budget because of timing of expenditures.  Facility Expenditures o Utility expenditures are less than originally expected. Some IT Maintenance expenditures have not been paid.  Mandatory Government Fees o This line item is under budget because the property appraisers fee was less than originally expected.

6 Children's Board Of Hillsborough County Investments Statement December-2014 Investment Instrument Financial Institution Balance Maturity Yield

Checking Wells Fargo Government 1,044,806 1 day 0.25% Advantage LGIP Florida State Board of 38,240,160 N/A 0.16% Administration

39,284,966

7 Children's Board of Hillsborough County FY 2015 NEW PROGRAM FUNDING (UNALLOCATED) REPORT Regular Board Meeting - February 26, 2015

Emerging Needs Funding 300,000 300,000 51,825 248,175 248,175

Community Outreach TA - Pregnancy/Newborn Education 4,500 4,500 4,500 - - Neighborhood Mini Grants 15,000 15,000 - 15,000 15,000 Totals 1,200,000 269,500 1,469,500 480,456 989,044 - 989,044

8 FY 2015 Approved Uncommitted Program Funding Detail Regular Board Meeting - February 26, 2015

Increase access to mobile medical services to children birth to age 8. Expansion locations: Central and East County CBFRC, Sulphur Springs, and Healthy Start CBHC Family Wimauma mobile Coalition Resource Centers medical services. 75,000 Expand branding and Community Outreach CBHC sponsored Children's Museum and Family programming. – CBHC of Tampa, Inc. Education Free Tuesday 75,000

To conduct a countywide Community Development Process focused on teen pregnancy and sexual health of young people ages 13- 18 and develop an implementation plan with recommendations for evidence based youth wellness Community programs/curriculum NextGen Alliance, Engagement for Hillsborough Inc. Process County. 16,825

9 FY 2015 Approved Uncommitted Program Funding Detail Regular Board Meeting - February 26, 2015

Safety Program for Homeless Children will prevent unintentional injuries and deaths of children, ages Birth to Elementary School age, through parental education in safe sleeping, Sudden Infant Death Syndrome, Shaken Baby Syndrome and home safety as these families transition to Metropolitan Child Health and their own housing in Ministries Safety Initiative the community 25,000 A 32 week project to Tampa Bay serve 40 families and Community and their children by Family increasing Development parent/caregiver Corporation DBA knowledge and Bethesda Bethesda's Children developing safety Ministries Safety Home plans for families. 25,000 Miracles Outreach Community outreach Community Moms are Healthy event serving pregnant Development Community Health women and newborn Center, Inc. Fair children. 2,250 Mom and Baby Community outreach Little Eagles Community Wellness event serving pregnant Christian and Outreach women and newborn Preschool, Inc. Festival children. 2,250 To purchase 3 desktop computers and Technology marketing materials to Alpha House of Upgrades and increase agency Tampa Marketing Materials capacity. 2,542

10 FY 2015 Approved Uncommitted Program Funding Detail Regular Board Meeting - February 26, 2015

FY 15 Technical FY 15 Assistance Technical Funding Assistance FY15 Communit (Agencies Funding FY 15 Identified y Outreach Not (Agencies Emerging Needs for TA Currently Currently Community FY15 Existing FY15 FY15 Pregnancy Neighborho Funded by Funded by Needs Emergency Funded Leading Uniting / Newborn od Mini Agency Program Funding Description CBHC) CBHC) Funding Funding Agencies Grants Grants Education Grants To purchase desktop computers, 2 back up drives, a laser printer, software/related Equipment and accessories and Community Technology improve current Stepping Stones Upgrades website capabilities. 5,000 To purchase iPad mini tablets and laptop computers to expand Computer Mentors Equipment - Capacity programming to Group, Inc. Building additional locations. 5,000 To purchase Smart Televisions, desktop computers, printers with related software and accessories to expand capacity of Dream Center of Technology for After- afterschool Tampa School Program programming. 4,620 To purchase laptops, large monitor, projector & screen, copy machine and Family Promise of Technology Upgrade -flash drives for use by Greater Brandon Day Center staff and families. 4,546 To contract with a consultant to work with board, staff and volunteers to develop a 3 year Firehouse Cultural strategic/sustainability Center, Inc. Strategic Planning plan. 5,000

11 FY 2015 Approved Uncommitted Program Funding Detail Regular Board Meeting - February 26, 2015

FY 15 Technical FY 15 Assistance Technical Funding Assistance FY15 Communit (Agencies Funding FY 15 Identified y Outreach Not (Agencies Emerging Needs for TA Currently Currently Community FY15 Existing FY15 FY15 Pregnancy Neighborho Funded by Funded by Needs Emergency Funded Leading Uniting / Newborn od Mini Agency Program Funding Description CBHC) CBHC) Funding Funding Agencies Grants Grants Education Grants Florida Family Child Care Home To update website and Association of contract with a Northeast consultant to provide Hillsborough Organizational board & organization County Development development 5,000 To purchase computers, printer, software and related Greater Palm River Equipment - Capacity accessories to expand Point CDC Building computer lab 4,536 To purchase laptop computers to improve GZL Educational training infrastructure Foundation, Inc. Technology Upgrade for youth program. 3,740 To purchase computers and accounting software/related accessories to improve the Equipment - Capacity infrastructure of High Risk Hope Building agency. 5,000 To contract with a consultant to provide assessment & training to BOD and develop a strategic/sustainability Israel's House plan. Training for Social Service BOD & CEO through Agency, Inc. Training & Marketing NLCTB. 1,500

12 FY 2015 Approved Uncommitted Program Funding Detail Regular Board Meeting - February 26, 2015

FY 15 Technical FY 15 Assistance Technical Funding Assistance FY15 Communit (Agencies Funding FY 15 Identified y Outreach Not (Agencies Emerging Needs for TA Currently Currently Community FY15 Existing FY15 FY15 Pregnancy Neighborho Funded by Funded by Needs Emergency Funded Leading Uniting / Newborn od Mini Agency Program Funding Description CBHC) CBHC) Funding Funding Agencies Grants Grants Education Grants To contract with consultant to develop 3 year strategic/sustainability plan, marketing Mama Africana materials including re- Network Capacity Building design of website. 5,000 Miracles Outreach To purchase a security Community system, upgrade Development website, furniture, and Center, Inc. Capacity Building training for staff. 5,000 To purchase educational materials to enhance current Equipment & services to school MORE Health, Inc. Educational Materials aged children. 5,000 To purchase interactive language software, educational learning tools and age Parents & Children appropriate books to Advance Together Educational Materials establish a lending Literacy Ministries / Ruskin Elementary library. 2,691 To contract with a consultant to provide board development, update bylaws, assist with the development of internal management system, marketing/materials, Project NOW and policies and Intergenerational Organizational procedures to support Outreach, Inc. Development planned expansion. 5,000

13 FY 2015 Approved Uncommitted Program Funding Detail Regular Board Meeting - February 26, 2015

FY 15 Technical FY 15 Assistance Technical Funding Assistance FY15 Communit (Agencies Funding FY 15 Identified y Outreach Not (Agencies Emerging Needs for TA Currently Currently Community FY15 Existing FY15 FY15 Pregnancy Neighborho Funded by Funded by Needs Emergency Funded Leading Uniting / Newborn od Mini Agency Program Funding Description CBHC) CBHC) Funding Funding Agencies Grants Grants Education Grants To contract with a consultant to assist with development of 3 Strategic Plan / year strategic plan and Solita's House Impact Study impact study. 5,000 To purchase computers to upgrade and increase capacity Tampa Bay of agency Academy Of Hope, infrastructure and Inc. Technology Upgrade programs. 5,000 To purchase a non- linear video editing computer, portable cameras, and related software and Tampa Bay accessories to Community Video Equipment / increase agency Network Software capacity. 5,000 To purchase computers with related software/accessories, University Crisis televisions, and Pregnancy curriculum to increase Center/Assure Education and agency and program Women's Center Capacity Building capacity. 4,956 To contract with consultant to develop the 3rd phase of agency database to include donor Wheels of Data Base - Final management & Success, Inc. Phase communications. 5,000

14 FY 2015 Approved Uncommitted Program Funding Detail Regular Board Meeting - February 26, 2015

FY 15 Technical FY 15 Assistance Technical Funding Assistance FY15 Communit (Agencies Funding FY 15 Identified y Outreach Not (Agencies Emerging Needs for TA Currently Currently Community FY15 Existing FY15 FY15 Pregnancy Neighborho Funded by Funded by Needs Emergency Funded Leading Uniting / Newborn od Mini Agency Program Funding Description CBHC) CBHC) Funding Funding Agencies Grants Grants Education Grants To purchase computers, software/related accessories, and a Women's financial audit to Resource Center Technology Upgrade increase agency of Tampa / Agency Audit capacity. 5,000 Offers services to 6th graders in Tomlin and Marshall Middle Schools to shift the statistics associated with poor academic performance in underprivileged communities. Funding will provide students with the key skills to Boys and Girls ensure academic Clubs of Tampa success and healthier Bay After-Zone lifestyles. 125,000 The Mobile Food Pantry Program will take food directly to high-need neighborhoods (Tampa Heights, Sulphur Springs and Wimauma Village) that lack transportation, Tampa mobility and do not Metropolitan Area have the means to YMCA Mobile Food Pantry afford travel. 35,000 TOTAL 74,362 24,769 51,825 - 150,000 50,000 125,000 4,500 -

Total Approved 480,456 Total Current Requests -

The Children's Board of Hillsborough County has issued an Invitation to Negotiate (ITN)

Pro 2015-07 Mobile Swim Lessons & Water Safety Education and Awareness Services Uniting Grant Focus Areas: Children are Healthy and Safe

For more information visit: www.ChildrensBoard.org, click on Budgeting, then Funding Opportunities, and Current Funding Opportunities.

MANDATORY* Pre-proposal Workshop: 10:30 a.m. February 9, 2015 1002 East Palm Avenue Tampa, FL * Proposals will not be accepted from any organization that does not have a representative in attendance at the scheduled workshop.

The Children's Board encourages submissions by minorities, faith-based organizations, small businesses and community partners.

Outreach Events Calendar

The Children’s Board will have a presence at the following community events. Contact Paula Scott, Director of Public Relations, at [email protected] for more information about a particular event. February

02.03.15 Children’s Board Free Tuesday, Glazer Children’s Museum 110 West Gasparilla Plaza, Tampa, FL 33602

02.05.15‐ Florida State Fair 02.16.15 4800 US Hwy. 301 North, Tampa, FL 33610 March

03.03.15 Children’s Board Free Tuesday, Glazer Children’s Museum 110 West Gasparilla Plaza, Tampa, FL 33602

03.21.15 Parent University – Tomlin Middle School 501 North Woodrow Wilson Street, Plant City, FL 33563 April

04.01.15 Kickoff Event for Child Abuse Prevention Month Location TBD

04.04.15 Empowering Girls Engaging Women through Business and Sports 1002 East Palm Avenue, Tampa FL 33605

04.07.15 Keeping Kids Safe 110 West Gasparilla Plaza, Tampa, FL 33602

04.07.15 Children’s Board Free Tuesday, Glazer Children’s Museum 110 West Gasparilla Plaza, Tampa, FL 33602

04.09.15 Community Town Hall Meeting Children’s Board Family Resource Centers East County 639 E. Alexander Street, Plant City, FL 33563

04.12.15 Charitable Awareness Fair & Expo Water Works Park ‐ 1710 North Highland Avenue, Tampa, FL 33602 May

05.06.15 Children’s Board Free Tuesday, Glazer Children’s Museum 110 West Gasparilla Plaza, Tampa, FL 33602

05.28.15 Colson Elementary – Achieve Night 1520 Lakeview Avenue, Seffner, FL 33584

Good News from our funded partners

Regular Board Meeting I February 2015

Champions for Children

“Who’s the Man”

Children’s Board program promotes father‐child bonding featured in the Plant City Observer

By Catherine Sinclair | Staff Writer on December 26, 2014 (Plant City Observer)

“Nurturing” is often a word associated with a mother. But it’s just as important for fathers to spend quality time with their babies. And dads can do just that at a new program offered at the Children’s Board of Hillsborough County’s East County Center. The program called, “Who’s the Man?” is run by Dan Bergman, of Champions for Children Tampa Bay. Though Bergman leads the class at three Bay‐area locations, Plant City started offering the class in the fall. “Our goal is to promote the bonding between father and child,” Bergman said. “The research is so clear that that first year is so important.” For one hour each Thursday, dads can take their babies (one year to 18 months old) to the Children’s Board for developmental playtime. Dads can expect plenty of games and activities involving trucks, balls and even a parachute. And it’s not just their children that dads will be getting to know. “It’s really a chance for them to interact with other parents — other dads who are going through the same thing, so they feel more comfortable,” Bergman said. Of the three locations where “Who’s the Man?” is offered, Plant City is the only location with a Spanish interpreter on site. This Children’s Board staff member is always at the class. Spanish‐speaking fathers do not need to notify the board in advance of their attendance. With a master’s degree in early childhood from Vanderbilt University, Bergman is an authority on the subject. Though many fathers prefer to wait until their babies are old enough to run and jump to spend significant time playing with them, it is better to start bonding early, Bergman said. “We’ve gotten tremendously positive feedback,” Bergman said. “Right now, the key is getting them through the door. … We’re still fighting things in society that say dads aren’t an important part of this time in their kids’ lives.” Champions for Children is an organization dedicated to preventing child abuse and educating families through hands‐on training. Its abuse treatment programs are a direct response to the number of child abuse cases in Hillsborough County, which is among the highest in the state. Bergman said the goal is for “Who’s the Man?” to eventually become an extension of the prenatal program, a “bootcamp” for new dads offered by Champions for Children. For dads and moms with children over the age of 18 months, Champions for Children offers a similar but age‐appropriate playgroup called “Baby Bungalow.” Children up to age 5 are welcome. “Who’s the Man?” is free and does not require advance registration. There also will be free gifts for children and their fathers who attend multiple times.

Contact Catherine Sinclair at [email protected].

Children’s Board Family Resource Centers

Success story – Coming Full Circle

In 2006, Virginia Rivera attended a Children’s Expo at the Tampa Convention Center. At the time, she was looking for activities for Vianca who was one year old. She picked up information about the Centers and did online research. Story time sounded fun and so she decided to bring Vianca to the Brandon Center.

Years later, Virginia says, “Coming here is like coming to your second home!” Vianca is now 10 years old and she has a little sister, Eva, also has been coming to the Center as well! Virginia began brining Eva when she was 16 months old. They have participated in Free Play, Growing Together, Wonder Years, and Little Amigos. She says, “Even though everyone has been very nice, Eva loves Ms. Shawn!”

Sharing her experience, she explains, “Eva was very shy. She held on to my pant leg and she would hug my legs! Now, she gives hugs and kisses to staff. She is very independent, social, and friendly. She has done a 360° change!”

While participating in the child development classes, Virginia completed an ASQ for Eva with Kathy Hostetler, former child development specialist with Champions for Children. Virginia recalls that she had a borderline score in areas such as communication, social, and emotional. Kathy recommended that she take several sessions of Little Amigos and Wonder Years.

The opportunity to take the classes consecutively resulted in an enormous improvement in the development of her social skills and in being independent. Virginia felt that Eva really needed to edo th activities again and again and equally important, to be around other children. She learned so much! Virginia describes the change as “full circle!”

Moreover, the Center connected Virginia to other mothers. She developed friendships through playdates with the other families. The playdates gave her the chance to go out, to talk, to give advice and to help other moms! She also found out about other resources such as HIPPY and Parents As Teachers and is participating in those programs.

Virginia would recommend the Centers with her eyes closed because of the family environment that the Center fosters. She shares, “This is like a family – you see the children grow.”

She feels grateful for the Center and the staff who love children. She loves to see the diversity at the Center, to see people of all races and cultures and everyone is treated alike!

She states, “We paid for other playgroups and they didn’t compare to the Centers. The closeness and the treatment that I felt coming here made a difference – No amount of money can repay my experience.”

Life Care Network

Success Story

Life Care Network received a grant from the Children’s Board in October 2014.

We are so blessed by this grant. We were able to hire breastfeeding and childbirth educators. They have been teaching a two hour monthly class. I have attached a success story from one of our clients. This is just one of many! Thanks so much!

Blessings,

Kimberly

High Risk Hope

Nonprofit Organization of the Year Award

HRH is honored to receive the 2015 WEDU Be More Unstoppable, Nonprofit Organization of the Year award, a $2,500 grant and the Be More Entertaining Award. Thank you to WEDU and every donor, sponsor, volunteer, board member, hospital partner, HRH baby and extended HRH family member who helped make this happen!

Be More Unstoppable Nonprofit Organization of the Year | This award is the most coveted and is determined through extensive research. It is ultimately decided by an independent judging committee and given to one organization that, through a superior level of service, helps their constituency be more. Selected from alld submitte applications, the criteria to win this award consists of overall organizational excellence; fulfillment of the Four Commitments to the Community, including service to the organization’s constituency, level of community impact, financial viability and embodiment of overall community goodwill. In addition to many other benefits, the organization recognized with this award receives a $2,500 WEDU Community Investment Grant. Be More Entertaining Special Events Award | This award recognizes the uniqueness and effectiveness of a special event and the success in achieving outlined objectives. Examples may include: A related series of events, single original event, or fundraiser to recognize, salute, assist, celebrate people or businesses, brand your organization and/or build/strengthen relationships with supporters.

Alpha House of Tampa

TA Grant Recipients

Datatech IT consultant installs one of three new computers at Alpha House of Tampa purchased with funding from the Children's Board of Hillsborough County Technical Assistance Grant.

The new computers replace equipment ranging in age from 5‐10 years old. These computers are used daily by staff and interns and will increase our technological and organizational capacity, help us work more efficiently and improve our ability to serve our clients.

Thank you, Children's Board of Hillsborough County!

Glazer Children’s Museum

Children’s Board Free Tuesday

Media mentions for the Children’s Board Free Tuesdays

at Glazer Children’s Museum

Top things to do in Tampa Bay for the week of Feb. 28 Sunday, February 1, 2015 7:07pm Tampa Bay Times Free Tuesday at Glazer: The hands on museum and the Children's Board of Hillsborough County join together to offer free admission Tuesday from 2 to 7 p.m. at the Glazer Children's Museum, 110 W Gasparilla Plaza, Tampa.

Community Stepping Stones

Legislative Summit Centerpieces

Centerpieces for the 7th Annual Legislative Summit were provided by Community Stepping Stones.

ABOUT THE ARTISTS The Tanabata centerpieces for the event were created by elementary school students as part of an integrated arts learning program taught by Community Stepping Stones, a Children’s Board partner agency. Involvement in after‐school workshops allows at‐risk youth the opportunity for personal expression and broader cultural understanding. In addition to the centerpieces, the children also created the beautiful Seminole and Asian exhibits in the CBHC lobby.

ABOUT THE TABLE CENTERPIECES The “Star Festival, known in Japan as “Tanabata,” arises from a 2000‐year old legend in which two star‐struck lovers defied the Gods and their parents to be together. As punishment they were sentenced to live apart, except for once a year, and then only if the weather was good. By tradition, their neighbors and friends would pray for favorable conditions to allow the couple tot mee successfully because everyone who wished them well would also have their own wishes come true. The Tanabata celebration continues in Japan today. Citizens write their good wishes on streamers and tie them to trees, thereby bringing prosperity to the giver and the receiver.

Attendees were invited to write their wishes for the children of Hillsborough County on the paper streamers. When they were done, they placed them on the branches of the centerpiece tree. In giving, may we all receive a blessing. UCP of Tampa Bay 2215 E. Henry Avenue Tampa, Florida 33610 813.239.1179 ● 800.749.5155 Fax: 813.237.3091 www.ucptampa.org

UCP of Tampa Bay Agency Update for 1st Q (Oct to December) 2014

 General o Had 5K Turkey Trot fundraiser for families and Clients. Raised $2K from the event. o Program revenue at or above budget. o New Doula manager hired in October of 2014. She was a Master’s of Public Health intern at UCP and is doing a wonderful job in her new position. o Accepted for Early Coalition State Pilot Project for Early Childcare. o Achieved and maintained stable programming during the UCP’s 2nd Q of our fiscal year with all programs, hitting or exceeding budget expectations.

 Facility Improvement

o Repainted inside of Main building (hallway and doors) o Awnings in back courtyard replaced.  Grants o Submitted United Way Suncoast outcome reports for the 6 months dated June to December 2014. o Awarded Conn Foundation Grant for $20k for Early Childhood Education Program. o Submitted UW Hernando Grant for FY 15 for Hernando Early Intervention services. o Outsourced grant writing services to increase revenues and program expansion.

Financial Update for UCP Oct to December; (Please note, UCP’s FY is July-June)

 Total Agency showed a net profit for the first 6 months of $14K and the foundation is showing a YTD net income of $15K.  Pediatric Therapy Program has hit or exceeded budget for the 6 months and ended the UCP’s 2nd Q with an exceeded budget amount of $3K.  Preschool Program meet budget goals with the attainment of a Conn Foundation grant and acceptance into an ELC pilot program. It completed the 2nd Q with a $6K profit.

 Respite Program has hit budget expectations for the UCP’s 2nd Q and revenue is basically break even for the 2nd Q.  Doula Program has expended approx $161K of a $356K budget for the 1st Q of the CBHC contract period.  Hernando Early Intervention Program hit budget expectations for the UCP’s 2nd Q and revenue is break even for the Q.  Supported Employment Program has been relatively stable for the UCP’s 1st and 2nd Q and ended the Q with a gain of $6K.