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HomeMy WebLinkAboutBack-Up Documentstoumf dje yrouth v famltyscrvkc; Inc, 13th June 2016 Commissioner Francis Suarez City of Miami 3500 Pan American Drive Miami, FL 33133. Dear Cornniissio f r Suarez, Greetings on behalf of Miami Bridge's Board of Directors, staff and youth. We want to take the opportunity to submit this Letter of Request (LOR) for finding from. the City of Miami. This is for the sole purpose of running our Emergency Shelters that benefits Miami-Dade's youth and families. We are a key player in the entire Miami Dade County and your own city, where the provision of housing, reduction of homelessness and providing a safe place for our youth to stay is our primary concern and focus. OUR MISSION AND VISION - "To promote positive youth development, and strengthen and support families to enable children to actualize their full potential to become productive community members." Miami Bridge Youth and Family Services, Inc. is driven by a vision of a community in which every child is enabled to access the full range of social, educational, and institutional opportunities necessary to succeed in life. AMOUNT REQUESTED AND USE OF FUNDS Miami Bridge is requesting the amount of $50,000.00 from your special allocation and towards our operational cost for fiscal year 2016-2017. True to our mission, value and commitment to working with community stakeholders such as the City of Miami, I have enclosed our last audited accounts and other supplementary information that I hope you will find to be very useful. We thank you in advance for taking time to consider this LOR as I look forward to receiving your response as well as conveying to you, an open invitation to visit any of our shelter facilities at a time convenient to you and your staff. If I can be of further assistance, please do not hesitate to contact me at (305) 636-3520 phone or via email at Dwilcox car miamibridge,otg. Sincerely, Dorcas L. Wilcox PhD, LCSW Chief Executive Officer FanmiIy Services and Shelter for Youth 2810 NW SOiTCIT RIVER DR • MIAMI, FL 33125 " (305) 635-8953 1 326 NW 3Rn AVE, • HOMESTEAD, FL 33030 • (305) 246-8956 MIAMIDADE Elpl At woitk 5 Wa+1 uw.e+,mana PEACOCK FOUNDATION,ING We believe that every youth needs a chance and every family deserves a helping hand. Our vision is a community in which every child is guided to access the full range of social, educational, arts and employment opportunities necessary to succeed in life. Our mission is to promote positive youth development and strengthen and support families —to enable children to actualize their full potential to become productive community members. `All the staff at Miami Bridge have extensively helped me during my stay here so far. They always go out of their way to make sure that all of my needs have been met, whether it's making an extra cup of tea for me when I'm cramping or talking to me when I am going through a difficult time. They always put the needs of me and all the other clients here [first]." Miami Bridge Youth and Family Services, Inc. (MBYFS) is an IRS designated 501(c)(3) organization. Miami Bridge has been providing residential and non-residential services for at - risk youth ages 10-17 for 3o years. Miami Bridge began as a small emergency youth shelter program operated by Catholic Charities. In 1985, the Catholic Charities program was closed, and a group of civic leaders partnered to establish a voluntary Board of Directors and incorporated Miami Bridge Youth and Family Services as a 5o1(c)(3) not for profit organization. `'GV'hox Sery During the FY 2014-2015 over 1,00o youth and families were served in both residential and community based programs at our Miami and Homestead locations. Status at Intake; 28% of youth are attending school regularly, 6o% do not attend school regularly, 1.2% have dropped out or been suspended or expelled. Demographics; Black 57%, White 40%, Ethnicity; Hispanic 41.3% Non -Hispanic 58.7% and the majority of our youth range in ages from 13 throughl7 yrs. The number of youth and families served in the City of Miami, who were not part of the State Welfare System, for calendar year 2015, was 223 Page i of 3 We believe that every youth needs a chance and every family deserves a helping hand. youth ,,, family seivic Shelter Services Miami Bridge Youth and Family Services provides a temporary safe haven for youth who need a place to stay until they can find a permanent home and /or resolve family conflict in order to return home. The youth live in a safe, nurturing and therapeutic environment that provides twenty-four hour supervision, instruction and guidance through individual and group counseling that reinforces positive interactions, problem solving and conflict -resolution skills. Youth are exposed to; music therapy, arts and recreation, on -site educational school receiving individualized instruction and enhancement of their independent living skills. Community Based Services (First Stop For Families) This program is designed to provide services to help families stay together and divert children from having to utilize emergency shelter services by providing short-term family crisis intervention services. Our professionally trained social work and mental health staff understand the frustrations that drive wedges between children and families. We assist families to quell the immediate crisis. The counselors assist families to improve on communication, address current parenting skills and how to resolve conflict. The truancy program focuses on keeping youth in school and improving their attendance and grades. WM 0..dVtrtg ,_ i b The most important evidence of our success comes from a student who contacted his counselor and asked him to attend his graduation. Here is a brief excerpt of the youth's story: When he arrived at Miami Bridge, less than a year ago — inAugust 2or5, he was having a lot of challenging and negative issues with his grandmother and so she refused to care for him any longer. He worked hard in our on -site school and in our clinical group sessions and continued to show improvement. He learned to communicate effectively and took responsibility for his actions. He told me that he had made his graduation by the "Skin of his teeth", meaning was so close to not attaining it. Page 2 of 3 We believe that every youth needs a chance and every family deserves a helping hand. This youth attributes his success to the encouragement of his counselor, smaller classes and living in an environment that believed in him and cared. Besides testimonials as above the following is quantifiable outcomes validated by our data collection and measureable indicators. Shelter Performance Outcomes • 90% of youth in the shelter program exit to an appropriate placement. • i00% of youth attended school while in the program. • 99% of youth showed reductions in high -risk, anti -social behaviors while in program. • 88% of shelter youth were crime -free within six months of discharge. • 90% of youth continued educational or vocational training daily in shelter and will enroll in community classes to complete HS or GED to enter employment. Community Based Performance Outcomes • 90% non-residential youth in First Stop for Families (FSFF) remained in their homes and the crisis is resolved. • 90% of youth attended school while in the program and 3 months following exiting the program. 90 % of youth have stabilized living placements and implementation of positive life skills in the community. Miami Bridge continues to fundraise and write grants to support our residential and non- residential program. To provide the best quality program to the at -risk youth served requires on -going retention of professional staff skilled in the areas of case management, counseling, and therapeutic programming. Miami Bridge needs funds to support the salaries of professional staff as well as provide on -going training. In addition funds are needed to support services for our youth in the areas of recreational and cultural events, mentoring, tutoring, music and art therapy andtechnology training. Page 3 of 3 It cost an average of $157.00 to provide 1 direct care day of service to client. Direct Care services include the following: a. Staffing (Direct Care Staff, Counselors & Social Workers) b. Outside Medical Services (Medical Evaluation by MD, Physical & Psychological Evaluations) c. Medical Follow-up Care (Medical follow-up by Staff- Licensed Professionals: LPN or RN) d. Shelter Facilities (Maintenance & Upkeep of facilities in compliance with licensing requirements) e. Transportation (Use of Organization's vans to transport clients) f. Clinical Care (Provided by Licensed Professionals) g. Educational (Educational Field Trips, Material, Maintenance & Upkeep of School Facilities) h. Clients' Recreational Expenses (Health & Wellness Programs) i. Clients' Incentives (Incentives for goal attainment) j. Clothing for Clients k. Meals 1. Laundry Note: Staffing and care requirements are based upon compliance requirements mandated by DJJ/CINSFINS, COA and DCF. Miami Bridge's license to operate is contingent upon adherence to requirements. Miami Bridge Youth and Family Services, Inc. Operating Revenue & Expenditure: Budget For The Fiscal Period July 01, 2016-0June 30, 2017 Budget Jul '16 - Jun 17 Revenue 4000 • Provider Contracts 495,000 4100 • United Way 176,343 4100 • Grants -Foundation & Corporate 179,000 4300 • Individual Support 100,000 4400 • In -Kind 58,296 5000 • State Gov't Grants & Contracts 2,249,654 5100 • Local Government Grants 175,000 5200 • Federal Grants 200,000 5500 • Special Events 190,000 6000 • Other Revenues 5,000 Operating Reserve 6,160 Total Revenue 3,834,453 Expense 7000 • Salaries 2,178,345 7100 • Employee Benefits 263,872 7200 • Payroll Taxes & Workers Comp 220,753 8000 • Proferssional Fees 107,450 8050 • Fundraising 80,000 8060. Office Supplies & Expenses 56,955 8100 • Client Program Expenses 219,571 8120 • Interns 58,296 8200 • Telephone, Telecommunications 60,400 8300 • Postage & Shipping 2,700 8400 • Facility Management 261,250 8500 • Marketing 10,000 8600 • Printing * Publication 10,276 8700 • Staff Develop. & Training 12,200 8800 • Confer, Conference & Meetings 17,180 8802 • Travel 32,380 9000 • Dues & Subscriptions 30,190 9200 • Interest & Finance Expenses 4,238 9300 • Insurance 93,581 9400 • Miscellaneous & Other Exp. 5,400 9500 • Depreciation Expense 98,376 9600 • Human Resource Expenses 11,040 9930. Contingency 0 Total Expense 3,834,453 Net Ordinary Revenue 0 MIAMI66 OP ID: GM d'AC. O 0" .,,..-- CERTIFICATE OF LIABILITY INSURANCE DATE(MM/DD/YYYY) 08/03/2016 THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). PRODUCER BenTrust Insurance Group 701 Waterford Way, Suite 300 Miami, FL 33126 Michael Alvarez CONTACT Michael Alvarez PHONE FAX (A/C. No. EXt),305-364-7800 (A/c, No: 305-714-4401 ADDRESS: malvarez@bentrust.com INSURER(S) AFFORDING COVERAGE NAIC # INSURER A : Granite State Insurance Co 23809 INSURED Miami Bridge Youth & Family, Inc. 2810 NW South River Drive Miami, FL 33125 INSURERB:Guarantee Insurance Company 11398 INSURERC:Federal Insurance Company 20281 INSURERD: INSURER E : INSURER F : COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR LTR TYPE OF ADDL. INSD SUBR WVD POLICY NUMBER POLICYEFF (MM/DDIYYYY) POLICY EXP (MM/DD/YYYY) LIMITS A X COMMERCIAL GENERAL LIABILITY 02LX0661428554000 12/01/2015 12/01/2016 EACH OCCURRENCE $ 1,000,000 DAMAGE TO RENTED PREMISES (Ea occurrence) 100 000 $ , CLAIMS -MADE X OCCUR MED EXP (Any one person) $ 5,000 PERSONAL & ADV INJURY $ 1,000,000 GEN'L X AGGREGATE POLICY OTHER: LIMIT APPLIES PRO- JECT PER: LOC GENERAL AGGREGATE $ 3,000,000 PRODUCTS - COMP/OP AGG $ 1,000,000 HNOA $ 1,000,000 A AUTOMOBILE X LIABILITY ANY AUTO ALL OWNED X SCHEDULED AUTOS NON -OWNED 02CA0645984812000 12/01/2015 12/01/2016 COMBINED SINGLE LIMIT (Ea accident) $ 1,000,000 BODILY INJURY (Per person) $ BODILY INJURY (Per accident) $ (P OP RdTY DAMAGE $ A UMBRELLA LIAB EXCESS LIAB X O OCCUR CLAIMS -MADE 29UD0661457694000 12/01/2015 12/01/2016 EACH OCCURRENCE $ 1,000,000 AGGREGATE $ 1,000,000 $ DED X RETENTON$ 10,000 B WORKERS COMPENSATION AND.EMPLOYERS' LIABILITY OPRIETORFXCTN R/E ECUTIVE ANYIPPROPRIETOR/PARTNER/EXECUTIVE (Mandatory in NH) If yes, describe under DESCRIPTION OF OPERATIONS below Y/N N/A - WCC460380A01NCC 07/01/2016 07/01/2017 PER STATUTE OTH- ER E.LEACH ACCIDENT $ 500,000 E.L. DISEASE- EA EMPLOYEE $ 500,000 E.L. DISEASE - POLICY LIMIT $ 500,000 C Directors & Office 82247387 12/05/2015 12/05/2016 Aggregate 1,000,000 DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD •101, Additional Remarks Schedule, may be attached If more space Is required) CERTIFICATE HOLDER CANCELLATION City of Miami 444 S.W. 2nd Avenue, 4th Floor Miami, FL 33130 SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. AUTHORIZED REPRESENTATIVE Brown and Brown of Florida, Inc. ACORD 25 (2014/01) © 1988-2014 ACORD CORPORATION. All rights reserved. The ACORD name and logo are registered marks of ACORD • =ann. youth 4.. family s vices, inc. Bill To City of Miami. Office of Community Investment Office of the City Manager 44 SW 2nd Ave., loth Floor Miami, Florida 33130 Invoice Date Invoice # 8/3/2016 LGPS-AUG16 P.O. No. Terms Project Quantity Description Rate Ainount City of Miami Public Service Support Grant for 2016-2017 operations of Miami Bridge (Commissioner Francis Suarez) 2810 NW South River Drive, Miami, FL 33125 (305)635-8953 shope@miamibridge.org 10,000.00 10,000.00 Total $10,000,00 MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. MANAGEMENT LETTER JUNE 30, 2015 TABLE OF CONTENTS PAGE Management Letter 1-2 MANAGEMENT LETTER Board of Directors Miami Bridge Youth and Family Services, Inc. Miami, Florida Report on the Financial Statements Manny Alva' ra , C,PA. i �ttqu 'Busu4man Johrw aaui Malaria. a, C,PA Alex Montero, CPA, 1 1'ia C. Perez. Akre , CPA., Octavio F,Verdeja. C,P,A, We have audited the financial statements of Miami Bridge Youth and Family Services, Inc. ("Miami Bridge"), as of and for the fiscal year ended June 30, 2015, and have issued our report thereon dated September 28, 2015. Auditors' Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.650, Rules of the Auditor General. In planning and performing our audit of the financial statements of Miami Bridge as of and for the year ended June 30, 2015, in accordance with auditing standards generally accepted in the United States of America, we considered Miami Bridge's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Miami Bridge's internal control. Accordingly, we do not express an opinion on the effectiveness of Miami Bridge'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 organization's financial statements will not be prevented, or detected and corrected, on a timely basis. 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. Given these limitations, during out 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. A Limited Liability Par tn rship rf Pra#'esskaaial.Association$ :a55 Alhambra Cirelo, Suite: 560, Coral Gables, PL 33134 • Qffice. 305,446.317'7 g Fax: 305,446.6370 e www.V,DCPA,om 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, Independent Auditor's Report on Compliance for Each Major State Project and on Internal Control over Compliance Required by Chapter 10.650 Rules of the Auditor General, and Schedule of Findings and Questioned Costs. Disclosures in those reports and schedule, which are dated September 28, 2015, should be considered in conjunction with this management letter. Other Matter Section 10.654(1)(e), 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 or State project amounts 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. 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. Coral Gables, Florida September 28, 2015 CERTIFIED PUBLIC ACCOUNTANTS 2 MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. FINANCIAL STATEMENTS, ADDITIONAL INFORMATION AND INDEPENDENT AUDITORS' REPORT NNE 30, 2015 AND 2014 TABLE OF CONTENTS INDEPENDENT AUDITORS' REPORT 1-2 FINANCIAL STATEMENTS Statements of Financial Position Statement of Activities — June 30, Statement of Activities — June 30, Statements of Cash Flows Schedule of Functional Expenses Schedule of Functional Expenses Notes to Financial Statements 3 2015 4 2014 5 6 — June30,2015 7 — June 30, 2014 8 9-14 SUPPLEMENTARY INFORMATION Schedule of Expenditures of Federal Awards and State Financial Assistance 15 Note to Schedule of Expenditures of Federal Awards and State Financial Assistance 16 Independent Auditors' 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 17-18 Independent Auditors' Report on Compliance for Each Major State Project and on Internal Control Over Compliance Required by Chapter 10.650, Rules of the Auditor General. . 19-20 Schedule of Findings and Questioned Costs — State Projects.. 21-22 INDEPENDENT AUDITORS' REPORT To the Board of Directors of Miami Bridge Youth and Family Services, Inc. Miami, Florida Report on the Financial Statements Manny Aivxry,, CAA, Monique Buseainante, CPA, johti-Paul Ma dariaga. C.P.AT Alr;x Montcra, G.t?A., Maria C, Pereek-Al)reu, C,P.A, Octavio F,Verdeja, We have audited the accompanying financial statements of Miami Bridge Youth and Family Services, Inc. ("Miami Bridge") (a nonprofit organization), which comprise the statements of financial position as of June 30, 2015 and 2014, and the related statements of activities, functional expenses, and cash flows for the years then ended, and the related notes to the financial statements. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor 's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perforzu 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 entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. A Limited Liability Partnership of Professional Associations 255 Alhambra Circle, Suite 560, Coral Ga1,1t , FL 33134 Office: 305,4466,3177 Fax 305.4 PA,com We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Miami Bridge Youth and Family Services, Inc. as of June 30, 2015 and 2014, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Other Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of state financial assistance, as required by Chapter 10.650, Rules of the Auditor General of the State of Florida, is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated September 28, 2015 on our consideration of Miami Bridge's 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 Miami Bridge's internal control over financial reporting and compliance. Coral Gables, Florida September 28, 2015 CERTIFIED PUBLIC ACCOUNTANTS 2 MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. STATEMENTS OF FINANCIAL POSITION JUNE 30, 2015 AND 2014 ASSETS CURRENT ASSETS Cash Contract and grant funds receivable Prepaid expenses and other assets TOTAL CURRENT ASSETS PROPERTY AND EQUIPMENT, NET TOTAL ASSETS LIABILITIES AND NET ASSETS CURRENT LIABILITIES Accounts payable Accrued expenses TOTAL CURRENT LIABILITIES COMMITMENTS NET ASSETS Unrestricted net assets Available for current operations Net investment in property and equipment Total unrestricted net assets Temporarily restricted net assets TOTAL NET ASSETS TOTAL LIABILITIES AND NET ASSETS The accompanying notes are an integral part of these financial statements. 3 2015 896,621 419,698 64,042 1,380,361 751,908 $ 2,132,269 $ 57,697 162,665 220,362 1,018,670 751,908 1,770,578 2014 $ 667,963 432,169 19,288 1,119,420 735,503 $ 1,854,923 $ 38,264 92,147 130,411 896,321 735,503 1,631,824 141,329 92,688 1,911,907 1,724,512 $ 2,132,269 $ 1,854,923 MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2015 Temporarily Unrestricted Restricted Total SUPPORT AND REVENUES: Government contracts and grant revenues $ 2,465,999 $ 107,209 $ 2,573,208 Contracted client fees 466,980 - 466,980 United Way allocations 176,360 - 176,360 Foundation grants and other contributions 120,259 120,259 Special events 124,550 124,550 In -kind contributions 64,762 64,762 Other contributions 42,091 42,091 Interest and other income 8,360 - 8,360 Net assets released for restrictions 58,568 (58,568) TOTAL SUPPORT AND REVENUES 3,527,929 48,641 3,576,570 EXPENSES: Program services 3,162,279 - 3,162,279 General and administrative 114,520 114,520 Marketing and fundraising 172,692 172,692 TOTAL EXPENSES 3,449,491 3,449,491 CHANGE IN NET ASSETS 78,438 48,641 127,079 NET ASSETS AT BEGINNING OF YEAR 1,692,140 92,688 1,784,828 NET ASSETS AND END OF YEAR $ 1,770,578 $ 141,329 $ 1,911,907 The accompanying notes are an integral part of these financial statements. 4 MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2014 SUPPORT AND REVENUES: Government contracts and grant revenues Contracted client fees United Way allocations Foundation grants Special events In -kind contributions Other contributions Interest and other income Net assets released from restrictions TOTAL SUPPORT AND REVENUES EXPENSES: Program services General and administrative Marketing and fundraising TOTAL EXPENSES CHANGE IN NET ASSETS NET ASSETS AT BEGINNING OF YEAR - AS RESTATED NET ASSETS AND END OF YEAR The accompanying notes are an integral part of these financial statements. Temporarily Unrestricted Restricted Total $ 2,348,114 314,030 176,472 27,436 166,380 63,148 44,671 11,184 41,167 3,192,602 2,941,573 99,948 155,895 3,197,416 (4,814) 1,696,954 $ $ 2,348,114 314,030 176,472 41,054 68,490 166,380 63,148 44,671 11,184 (41,167) (113) 3,192,489 2,941,573 99,948 155,895 3,197,416 (113) (4,927) 92,801 1,789,755 $ 1,692,140 $ 92,688 $ 1,784,828 5 MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. STATEMENTS OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2015 AND 2014 2015 2014 CASH FLOWS FROM OPERATING ACTIVITIES Change in net assets $ 127,079 $ (4,927) Adjustments to reconcile change in net assets to net cash provided by operating activities: Depreciation expense 95,387 69,393 Bad debt expense - 37,832 Change in assets and liabilities Decrease in contract and grant funds receivable 12,471 68,363 (Increase) decrease in prepaid expenses and other assets (44,754) 34,166 Increase (decrease) in accounts payable 19,433 (4,949) Increase (decrease) in accrued expenses 70,518 (28,255) NET CASH PROVIDED BY OPERATING ACTIVITIES 280,134 171,623 CASH FLOWS FROM INVESTING ACTIVITIES Purchases of property and equipment (51,476) (85,415) NET CASH USED IN INVESTING ACTIVITIES (51,476) (85,415) NET INCREASE IN CASH DURING THE YEAR 228,658 86,208 CASH AT BEGINNING OF YEAR 667,963 581,755 CASH AT END OF YEAR $ 896,621 $ 667,963 SUPPLEMENTARY DISCLOSURES OF CASH FLOW INFORMATION Interest paid during the year The accompanying notes are an integral part of these financial statements. 6 $ 5,207 $ 5,773 MIANII BRIDGE YOUTH AND FAMILY SERVICES, INC. SCHN,DULE OF FUNCTIONAL EXPENSES FOR T H N, YEAR ENDED JUNE 30, 2015 FUNCTIONAL EXPENSES Salaries Fringe Benefits Proferssional Fees Fundraising Office Supplies & Expenses Client Program Expenses Telephone and Telecommunications Postage & Shipping Facility Management Printing and Publication Conferences and Meetings Dues and Subscriptions Interest and Finance Expenses Insurance Miscellaneous & Other Exp. Depreciation Expense Recruiting, Training and Relations TOTAL FUNCTIONAL EXPENSES The accompanying notes are an integral part of these financial statements. Program Services Non Residential $ 519,498 104,259 25,645 42 5,967 2,872 11,798 563 21,939 4,341 14,062 2,024 974 23,235 739 23,847 2,645 CINSFINS $ 951,019 192,842 53,356 73 10,966 145,618 29,781 1,372 175,213 6,759 18,113 20,851 1,762 41,823 1,549 42,924 6,137 Dependency (Shelters) $ 317,006 64,281 17,785 24 3,655 48,214 9,927 457 58,404 2,253 6,038 6,950 587 13,941 516 14,308 2,046 TCT Liberty City Center $ 82,831 17,268 6,699 233 10,917 1,527 14 8,467 112 928 98 41 929 30 954 231 $ 764,450 $ 1,700,158 $ 566,392 $ 131,279 7 Suporting Services Marketing & General & Fund Raising Administrative $ 32,172 5,477 35,633 80,622 717 531 1,296 356 1,467 790 1,694 501 1,488 4,647 148 4,769 384 $ 56,963 10,337 18,116 33 1,177 2,135 168 3,140 682 2,182 807 355 8,365 212 8,585 1,263 $ 172,692 $ 114,520 2015 Total $ 1,959,489 394,464 157,234 80,794 22,715 208,152 56,464 2,930 268,630 14,937 43,017 31,231 5,207 92,940 3,194 95,387 12,706 $ 3,449,491 MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. SCHEDULE OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED JUNE 30, 2014 FUNCTIONAL EXPENSES Salaries Fringe Benefits Proferssional Fees Fundraising Office Supplies & Expenses Client Program Expenses Telephone and Telecommunications Postage & Shipping Facility Management Printing and Publication Conferences and Meetings Dues and Subscriptions Interest and Finance Expenses Insurance Miscellaneous & Other Exp. Depreciation Expense Recruiting, Training and Relations TOTAL FUNCTIONAL EXPENSES Non Residential Program Services Dependency CINSFINS (Shelters) TCT Liberty City Center $ 332,295 56,320 41,982 3,818 56,161 5,301 931 18,406 2,601 16,712 1,862 1,258 18,059 8,908 4,601 1,414 $ 977,897 181,107 57,182 6,389 97,327 28,414 1,631 151,620 7,419 18,650 20,942 2,499 60,121 17,091 47,678 5,791 $ 325,966 60,369 19,061 2,130 32,442 9,471 544 50,540 2,473 6,217 6,981 833 20,040 5,697 15,893 1,930 Suporting Services Marketing & General & 2014 Fund Raising Administrative Total $ 80,179 $ 32,281 $ 13,914 5,809 3,828 7,440 - 97,430 467 277 17,028 1,794 2,002 463 57 397 8,697 2,114 296 442 956 1,239 135 896 66 634 416 2,078 356 1,941 82 408 120 252 $ 570,629 $ 1,681,758 $ 560,587 $ 128,599 The accompanying notes are an integral part of these financial statements. 8 56,757 10,771 14,591 434 995 352 3,614 830 1,761 1,097 483 3,741 3,335 734 453 $ 155,895 $ 1,805,375 328,290 144,084 97,430 13,515 204,752 46,646 3,912 234,991 14,061 45,535 31,913 5,773 104,455 37,328 69,396 9,960 $ 99,948 $ 3,197,416 MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2015 AND 2014 NOTE 1 — ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization Miami Bridge Youth and Family Services, Inc. ("Miami Bridge"), is a not -for -profit organization incorporated in the State of Florida in 1985. It is a social service agency committed to providing opportunities to promote positive youth development, and strengthen and support families to enable children to actualize their full potential to become productive comrnunity members. Miami Bridge serves families and their children ages 10- 17, who are runaway or otherwise homeless, abused, neglected, abandoned and those at risk of dropping out of school or becoming delinquent. The services provided by Miami Bridge include full scope temporary emergency shelter services for youth; family crisis intervention counseling and case management services as well as advocacy for families and children. Temporary Emergency Shelter Services Miami Bridge operates two temporary emergency shelters located on its Miami and Homestead, Florida campuses. The Miami shelter is licensed for 28 beds and the Homestead shelter is licensed for 20 beds, available for youth ages 10-17. Shelter services also include: individual, group, and family counseling; basic elements of physical care (room, board and clothing); a full-time academic education program (through an on - site alternative education outreach program of Miami -Dade County Public Schools); recreational activities; youth development programming; case management; and physical and mental health and substance abuse prevention counseling services (provided onsite through professional interagency agreements). Intake services are available 24 hours per day. The following is a description of the shelter care programs offered by Miami Bridge: Children and Families in Need of Service (CINS/FINS) Shelter Care Program Miami Bridge contracts with The Florida Network of Youth and Family Services, Inc. to provide temporary shelter care services via State of Florida Department of Juvenile Justice funding for runaway, homeless, truant, and ungovernable teens that are not under the supervision of, nor in the custody of, the Department of Children and Families. The U.S. Department of Health and Human Services also provides RHYA Basic Center Grant funding for this at -risk population. Dependency Shelter Care Program Both shelters also deliver temporary emergency shelter care programming for youth adjudicated dependents and whose custody lies with the State of Florida Department of Children and Families (DCF). Miami Bridge contracts with five local, full case management agencies to provide shelter services for these dependent youth. CINS/FINS Family Crisis Intervention Counseling Services First Stop for Families Program The First Stop for Families Program is a designated provider of CINS/FINS Centralized Intake and Non- residential Family Intervention Counseling Services for ungovernable, truant, runaway, and homeless youth who are not adjudicated, dependent, and delinquent. To address the needs of families in crisis, First Stop for Families provides an array of services designed to preserve the unity and integrity of the family and to emphasize parental responsibility for their children's behavior. First Stop for Families provides immediate crisis intervention office based counseling and case management services designed to stabilize family functioning and provide referrals for long term wrap around services. Miami Bridge contracts with The Florida Network of Youth and Family Services, Inc., to provide Family Crisis Intervention Counseling Services. 9 MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2015 AND 2014 NOTE 1 — ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Basis of Accounting Miami Bridge prepares its financial statements on the accrual basis of accounting principles generally accepted in the United States of America ("GAAP"). Miami Bridge prepares its financial statements in accordance with the Financial Accounting Standards Board Accounting Standards Codification ("FASB ASC"). The Center is required to report information regarding its financial position and activities according to three classes of net assets. Accordingly, net assets of Miami Bridge and changes therein are classified and reported as follows: Unrestricted — Net assets that are not subject to donor -imposed stipulations. Temporarily Restricted — Net assets subject to donor stipulations that limit the use of the donated assets. When a donor restriction expires, that is when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released for restrictions. As of June 30, 2015 and 2014, temporarily restricted assets totaled $141,329 and $92,688, respectively. Permanently Restricted Fund— Net assets subject to donor -imposed stipulations that must be maintained permanently by Miami Bridge. Generally, earnings from endowed contributions and investments are restricted for specific purposes. There are no permanently restricted net assets. Restricted Contributions Whose Restrictions Are Met in the Same Reporting Period Donor restricted contributions whose restrictions are met in the same reporting period are reported as unrestricted within the unrestricted fund. Accounting Estimates The preparation of financial statements in conformity with GAAP requires Miami Bridge's management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents For purposes of reporting cash flows, Miami Bridge considers demand deposits, money market accounts, investments acquired with original maturities of three months or less to be cash and cash equivalents. Property and Equipment Miami Bridge capitalizes all property and equipment in excess of $1,000. Miami Bridge's property and equipment, is recorded at cost. Donated items are recorded at fair value at date of donation. Depending on donor restrictions, donated plant assets are included in permanently restricted, temporarily restricted, or unrestricted net assets. In the absence of donor restriction, the contributions of property and equipment are reported as unrestricted support. Depreciation is computed using the straight-line method over the following estimated lives of assets: 10 MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2015 AND 2014 NOTE 1 — ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Property and Equipment (Continued) Years Building 30 Building improvements 10 Office furniture and equipment 5 Facility furniture and equipment 5 Transportation equipment 5 Property and equipment acquired with government grantor funds are capitalized. However, the government grantor agencies maintain a reversionary interest in such assets acquired with their funds, which includes the determination of use of any proceeds derived from the sale of those assets. Deferred revenue Miami Bridge is the recipient of cost reimbursement grant money. The revenue is recognized as the specified costs described in the grant agreements are incurred. Amounts collected in advance of incurring specified costs are reflected as deferred revenue. Contributions Miami Bridge records contributions in accordance with FASB ASC. Under FASB ASC, grants and contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted support depending on the existence or nature of any donor restrictions. Grant Revenue Grant revenue is considered earned and is reported as unrestricted revenues when expenditures are incurred in compliance with specific grant requirements. Grants from governmental agencies, which are unit cost contracts, are recognized as revenue when the units of service are delivered. Grant revenues are recorded as unrestricted support in the accompanying statement of activities because the grant restrictions have been met in the reporting period. Accordingly, amounts collected in advance are deferred and reported as income in the month in which the services are rendered. Donated Material and Services Miami Bridge records donated materials at their estimated fair value at date of contribution. Miami Bridge utilizes master and bachelor level Social Work and Mental Health Counseling interns for the benefit of its Non -Residential Counseling Services program, through agreements with Florida International University, Carlos Albizu University and Barry University. The agency has also recorded professional services rendered by partner agencies and other professional organizations. These services are recorded at estimated fair value of the professional services provided. In the year ended June 30, 2015 and 2014, Miami Bridge received program services of $64,762 and $63,148, respectively. A substantial number of volunteers donate significant amounts of their time to Miami Bridge's programs primarily for routine services that do not require specialized skills. These services are not considered to create or enhance nonfinancial assets. Accordingly, no amounts have been recorded in the accompanying financial statements for these donated services. 11 MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2015 AND 2014 NOTE 1 — ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Income Taxes Miami Bridge is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for income taxes has been recorded. Miami Bridge has processes presently in place to ensure the maintenance of its tax-exempt status, to identify and report unrelated income, determine its filing and tax obligations, and to review other matters that may be considered tax positions. Management of Miami Bridge believes there are no uncertain tax positions. The U.S. Federal jurisdiction is the major tax jurisdiction where Miami Bridge files income tax returns. Miami Bridge is generally no longer subject to U.S. Federal examinations by tax authorities for years before 2012. Reclassifications Certain balances reported in the financial statements for the year ended June 30, 2014, have been reclassified to conform to the presentation for the year ended June 30, 2015. Functional Expenses The costs of providing various programs and other activities have been summarized on a functional basis in the Statement of Activities and in the Statement of Functional Expenses. Accordingly, certain costs have been allocated among the programs and supporting services benefited. Subsequent Events Miami Bridge has evaluated subsequent events through September 28, 2015, which is the date the financial statements were available to be issued. NOTE 2 — PROPERTY AND EQUIPMENT, NET Property and equipment at June 30, 2015 and 2014, is summarized as follows: 2015 2014 Building $ 1,544,407 $ 1,544,407 Building improvements 553,222 501,747 Office furniture and equipment 48,631 33,460 Facility furniture and equipment 45,460 60,631 Transportation equipment 82,757 82,757 Less: Accumulated depreciation and amortization 2,274,477 2,223,002 (1,522,569) (1,487,499) $ 751,908 $ 735,503 Depreciation expense amounted to $95,387 in 2015 and $69,393 in 2014. NOTE 3 — PENSION PLAN Miami Bridge sponsors a defined contribution retirement plan covering substantially all of its full-time employees. Contributions to the plan are calculated at 3% of an eligible employee's gross pay. Employees become eligible for active plan participation after completing one year of service. Upon eligibility, all contributions made on behalf of an employee become fully vested. For the years ended June 30, 2015 and 2014, pension cost amounted to $25,051 and $26,387, respectively. 12 MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2015 AND 2014 NOTE 4 — SHORT TERM DEBT Miami Bridge has a $200,000 revolving line of credit facility from Bank of America with interest stated at the New York prune rate, plus 1% payable monthly; the line of credit expired on September 26, 2015. The Organization is in the process of renewing the Line of Credit. There is no amount outstanding as at June 30, 2015. NOTE 5 — CONCENTRATIONS AND CREDIT RISK Miami Bridge is funded primarily through various annually renewable grants from the State of Florida Departments of Children and Families and Juvenile Justice and the U.S. Department of Health and Human Services. Any funding source may, at its discretion, request reimbursement for expenses or return of funds, or both, as a result of non-compliance by Miami Bridge with the terms of the grants or contracts. Miami Bridge maintains cash balances at several financial institutions located in South Florida. Accounts at each institution are insured by the Federal Deposit Insurance Corporation up to $250,000. At times cash balances may temporarily be in excess of the Federal Deposit Insurance Coverage insurance limit. NOTE 6 — COMMITMENTS Miami Bridge's Miami facility was constructed on land made available by the City of Miami and the State of Florida through a twenty-year revocable permit issued by the City of Miami in June 1990. The permit is renewable when the original term expires. In October 2010, the lease was renewed for an initial term of seven years with an option to renew for two additional five year terms at the City of Miami's discretion. The site is leased for $500 per month from the City of Miami, which has a reversionary interest on the central facility property when the permit term expires. The Homestead facility was constructed on land leased to Miami Bridge by the City of Homestead, Florida. The lease commenced on July 15, 1990 with a thirty-year term, an option to renew for an additional thirty years, and annual lease payments of $2,500. On May 18, 2011, by resolution NO.R2011-05-42, the City of Homestead and Miami -Dade County agreed to an exchange of properties, placing the Homestead facility under the ownership of Miami -Dade County. The County will continue leasing to Miami Bridge under the terms of the Business Lease dated July 15, 1990. Total future minimum lease payments due under the permit from the City of Miami, the lease with the City of Miami -Dade County and various other operating leases, are as follows. Minimum Lease Year Payment 2016 $ 32,080 2017 30,811 2018 30,757 2019 30,757 2020 1,500 125,905 13 MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2015 AND 2014 NOTE 7 — TEMPORARILY RESTRICTED NET ASSETS Temporarily restricted net assets as of June 30, 2015 and 2014 consisted of the following: 2015 2014 Capital grants $ 18,863 $ 43,863 Leadership Miami 7,771 7,771 Foundation & grants 114,695 41,054 $ 141,329 $ 92,688 NOTE 8 — RESTATEMENT OF BEGINNING NET ASSETS AT JULY 1, 2013 During the current year, the Organization discovered certain errors resulting in an overstatement of previously reported accumulated depreciation. The net effect on net assets as of July 1, 2013 is as follows: Unrestricted Net Assets, as Previously Reported Prior period adjustment Unrestricted Net Assets, Restated Total Net Assets, as Previously Reported Prior period adjustment Total Net Assets, Restated $ 1,636,638 60,316 $ 1,696,954 $ 1,729,439 60,316 $ 1,789,755 14 SUPPLEMENTARY INFORMATION MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE FOR THE YEAR ENDED JUNE 30, 2015 Grantor/Program Title CFDA / Grant CSFA Award Number Number Expenditure FEDERAL FINANCIAL ASSISTANCE Department of Health and Human Services Pass -through State of Florida Department of Juvenile Justice Foster Care Title IV-E 93.658 N/A 69,920 Department of Health and Human Services Family and Youth Services Bureau 93.623 90CY6698-01-00 149,999 Department of Agriculture Pass -through State of Florida Department of Education National School Lunch Program 10.555 N/A 50,889 TOTAL FEDERAL AWARDS $ 270,808 STATE FINANCIAL ASSISTANCE State of Florida Department of Juvenile Justice Children in Need of Service and Families in Need of Service Domestic Violence Respite 80.005 81,005 N/A $ 1,953,178 N/A 47,203 TOTAL STATE FINANCIAL ASSISTANCE $ 2,000,381 See accompanying note to the schedule of expenditures of federal awards and state financial assistance. 15 MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. NOTE TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE FOR THE YEAR ENDED JUNE 30, 2015 NOTE 1 — BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance includes the Federal and State of Florida grant activity of Miami Bridge Youth and Family Services, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Florida Single Audit Act. 16 INDEPENDENT AUDITORS' 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 PSI snny Alvarot, C'.RA, Monique Eiastarna€een, Jahn -Paul Madariata, C.RA, Alex Montero; CPA, Maria C. Pere"r,-Abrr'eu, C.f?A. Octavio EVe^,rdeja, CPA, To the Board of Directors of Miami Bridge Youth and Family Services, Inc. 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 Miami Bridge Youth and Family Services, Inc. ("Miami Bridge") (a nonprofit organization), which comprise the statement of financial position as of June 30, 2015, and the related statement of activities, and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated September 28, 2015. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Miami Bridge's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Miami Bridge's internal control. Accordingly, we do not express an opinion on the effectiveness of Miami Bridge'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. A Ur -kited liability Partnership of Professional Associations 255AIhambra Cirde, Suite SOU, Cor:ad Gables, FL 3304 , Office: 305.446,3177 = Fax: 3MS.446,6370 www,VVi CPAxon, Compliance and Other Matters As part of obtaining reasonable assurance about whether Miami Bridge's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of 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 and compliance and the results of that testing, and not to provide an opinion on the effectiveness of Miami Bridge'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 organization's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Coral Gables, Florida September 28, 2015 CERTIFIED PUBLIC ACCOUNTANTS 18 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR STATE PROJECT AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY CHAPTER 10.650, RULES OF THE AUDITOR GENERAL To the Board of Directors of Miami Bridge Youth and Family Services, Inc. Report on Compliance for Each Major State Project Manny AEvmC:.P.A, Monique .fiustam nmx C,PA, John -Paul Madarlaga, G,PA, Alex Montero, O A.. Maria. C. P¢rc.r.-Abre'au, CPA, Octavio F.Verdela, CPA, We have audited Miami Bridge Youth and Family Services, Inc's ("Miami Bridge") compliance with the types of compliance requirements described in the Department of Financial Services' State Projects Compliance Supplement, that could have a direct and material effect on each of Miami Bridge's major State projects for the year ended June 30, 2015. Miami Bridge's major State projects are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its State projects. Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of Miami Bridge's major State projects based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.650, Rules of the Auditor General. Those standards, and Chapter 10.650, Rules of the Auditor General, require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major State project occurred. An audit includes examining, on a test basis, evidence about Miami Bridge's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major State project. However, our audit does not provide a legal determination of Miami Bridge's compliance. A Limited Liability Parer rthi p of ProfessiOnl Assotiaciona 255 Alhambra Circle, Suite 560., Coral Gables, PL 33134 e Office; 305.446.3 I77 Puc: 305.4464370 0 www,VwDCPA,cnni Opinion on Each Major State Project In our opinion, Miami Bridge Youth and Family Services, Inc. complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major State projects for the year ended June 30, 2015. Report on Internal Control Over Compliance Management of Miami Bridge Youth and Family Services, Inc. is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Miami Bridge's internal control over compliance with the types of requirements that could have a direct and material effect on each major State project to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major State project and to test and report on internal control over compliance in accordance with Chapter 10.650, Rules of the Auditor General, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Miami Bridge's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of perforining their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a State project on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a State project will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a State project that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses, or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and results of that testing based on the requirements of Chapter 10.650, Rules of the Auditor General. Accordingly, this report is not suitable for any other purpose. Coral Gables, Florida September 28, 2015 CERTIFIED PUBLIC ACCOUNTANTS 20 MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS - STATE PROJECTS FOR THE YEAR ENDED JUNE 30, 2015 SECTION I — SUMMARY OF AUDITOR'S RESULTS Financial Statements Type of auditor's report issued: Unmodified Internal control over financial reporting: • Material weakness(es) identified? yes X no • Significant deficiencies identified that are not considered to be material weaknesses? yes X none reported Noncompliance material to financial statements noted? yes X no State Project Type of auditor's report issued on compliance for major projects: Unmodified Internal control over major projects: • Material weakness(es) identified? yes X no • Significant deficiencies identified that are not considered to be material weaknesses? yes X none reported Any audit findings disclosed that are required to be reported in accordance with Chapter 10.650 "Rules of the Auditor General?" yes X no Identification of major projects: Name of State Project Children In Need of Service and Families In Need of Service Dollar threshold used to distinguish between type A and type B projects CSFA Number Expenditures 80.005 $1,953,178 $300,000 Auditee qualified as low -risk auditee? N/A 21 MIAMI BRIDGE YOUTH AND FAMILY SERVICES, INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS - STATE PROJECTS FOR THE YEAR ENDED JUNE 30, 2015 SECTION II — FINANCIAL STATEMENT FINDINGS The audit disclosed no maters that are reportable for the current year. SECTION III — FINDINGS AND QUESTIONED COSTS - STATE FINANCIAL ASSISTANCE PROJECTS The audit disclosed no matters that are reportable for the current year. SECTION IV — OTHER ISSUES 1. No management letter was issued for the year ended June 30, 2015 2. A Summary Schedule of Prior Audit Findings is not required because there were no prior audit findings related to State projects. 3. A Corrective Action Plan is not required because there were no findings required to be reported under the Florida Single Audit Act. 22