Title

Subtitle

Community Life Center, Inc.
Early Learn/Head start Program

HEAD START ANNUAL REPORT
Fiscal Year 2012-2013

Community Life Center, Inc. Early Learn Program

Is a dynamic non-for profit Early Learn agency; who serves the New York City area Children and Families.

Mission Statement:

Community Life Center, Inc. Early Learn/Head Start Centers provide comprehensive services to our Children and Families in Central and East Harlem.

  1. Conducts programs for the total development of the pre-school child based upon his/her needs and those of his/her community.
  2. Supports parents in the development of skills and opportunities to gain control of their destinies.

  • Provides an atmosphere in which new institutions and practices can evolve and in which old institutions / evolve to position of responsiveness to the Community.
  • Enable the child and their Family to develop a positive self-image thus allowing them to fully partake in the economic, political, cultural and social aspects of their community.

  • Community Life Center, Inc. Locations Main Office

    15 Mount Morris Park West New York, NY 10027

    Phone: (212) 427-3000

    Fax: (212)427-3841

    Site #1

    Community Life Center, Inc. Early Learn/ Head Start Program 15 Mount Morris Park West New York, NY 10027

    Phone: (212) 427-3000

    Fax: (212) 427-3841

    Serving: 119 Children


    Site #2

    Community Life Center, Inc.

    Taino Towers

    Early Learn/Head Start Program

    221 East 122nd

    New York, NY 10035

    Phone: (212) 427-6800

    Fax: (212)

    Serving: 160 Children


    INTRODUCTION

    This Annual report has been prepared to comply with

    Regulations (s) HS Act 644(A)(2)(B)(G).

    Each Head Start agency shall make available to public a

    report published at least once in a year that discloses the

    following information from the most recently concluded

    fiscal year.

    1. The total amount of public and private funds

    received and the amount from each source.

    1. An explanation of budgetary expenditures and

    proposed budget for the fiscal year.

    1. The total number of children and families

    served, the average monthly enrollment (as a

    percentage of funded enrollment), and the

    percentage of eligible children served.

    1. The results of the most recent review by

    secretary and the financial audit.

    1. The percentage of enrolled children that

    received medical and dental exams.

    (1) Information about parent involvement activities.

    (g) The Agency's effort to prepare children for

    Kindergarten.


    PUBLIC AND PRIVATE FUNDS RECEIVED

    The attached Audit enumerates the public and private funds, including Federal funds, received by Community Life Center, Inc. to operate the Early Learn/ Head Start Program. (See page Four (4) of attached audit)

    BUDGETARY EXPENDITURES

    The attached audit for period ending 06/30/13 enumerates the personnel and program expenditures necessary to staff the two (2) Community Life Center, Inc., Early Learn Program sites. (See page five (5) of attached audit)


    Schedule of Fiscal Year 2012-2013 Expenditures and Budget. (See pages 12-17 of attached audit)

    The majority of the Early Learn/Head Start budget supports personnel expenses required to staff our sites. The Fiscal Year 2012-2013 budget was approved by our Grantee (NYC Administration for Children Service) and Community Life Center, Inc. was awarded the funding.

    NON-FEDERAL SHARE

    The non-federal share/in-kind match requirement is met annually through volunteer hours that are generated by parents and community members, and the value of discounts based on appraisal value of the properties rented. See page Eleven (11) of attached Audit)


    ENROLLMENT AND FAMILY & CHILDREN SERVICES

    The NYC Administration for Children Services (Grantee) has provided Community Life Center, Inc. funding for 279 children in our Early Learn/ head Start Programs. Based on the Head start community assessment, the number of children needing services in the areas Community Life Center, Inc. serves is 273  for Head Start; accordingly, Community Life Center serves 100% of the Head Start eligible children. Community Life Center, Inc. seeks to identify and procure additional funding non-federal sources of funding to provide more comprehensive services and programs

    Total Number of Children & Families Served

    Children/Families Enrolled 273
    Funded Enrollment 279


    Community Life Center, Inc. Early Learn/ Head Start

    Program percentage of eligible head start children

    served.

    100 % Head Start

    Community Life Center, Inc. Early Learn/ Head Start

    Programs Monthly enrollment 100  %

    Percentage of Eligible Head Start Children that:

    Received Medical Exams 100%

    Received Dental Exams: 98%

    Had Identified Disabilities 10 %

    Percentage of Families with Children in Head Start that:

    Participated in a Goal Setting Process resulting in FPA

    100%

    Received at Least One Family Service 30%

    Received Crisis Assistance and/or Educational Services

    Head Start 14%


    EXTERNAL REVIEW

    Community Life Center Inc. receives Funds from Federal State, and Local governmental agencies to provide Head Start services and other related services to eligible children. Community Life Center, Inc. is exempt from income taxes under section 501©3 of the Internal Revenue code and applicable law.

    Independent Audit:

    We annually conduct and audit with our Certified Public Accountant, Arun Sarkar and company, P.C. , to make certain that Community Life Center, Inc. procedures meet compliance standards and to give us suggestions and advice on how we can improve our standards. The most recent external audit was for the period June 30, 2013.

    Fiscal Consultant:

    Our Fiscal Consultant Allan Joseph and Company CPA Firm monthly conducts monitoring of fiscal procedures.


    Federal Review:

    The most recent Federal Review which was in 2009, the agency had of Fiscal Findings.

    Certified Public Accountant's Summary (See page 27-30 of attached Audit)

    PARENT INVOLVEMENT ACTIVITIES

    Head start and Early Head Start programs are designed to complement child development by offering parental programs that work toward strengthening the family and breaking the cycle of poverty. The other programs offered through, and in conjunction with, Community Life Center, Inc. Early Learn/ Head Start Program include:

    1. Fatherhood initiative
    2. Home Visits
    3. Monthly Parent Meeting on Parent Chosen Topics
    4. On-Site Volunteerism
    5. Parent Training Workshops
    6. Parent Teachers Conference
    7. Parental Input into child Education Plans

  • Parental Feedback
  • Policy Council
  • Come to School Visits
  • Percentage of the Fathers of Children in Community
    Life Center, Inc. Early learn/Head Start Program in
    Fiscal Year 2012-2013 who participated in family
    based activities.
    15 %
    Total Number of Families Participating in a family
    goal Setting Process which results in an Individual
    Family Partnership Agreement:

    Head Start

    279 out of 279

    15 %

    Every year, Community Life Center, Inc. Early Learn/Head Start Program surveys a sampling of its


    parent-body relative to their major family and child needs.

    KINDERGARTEN PREPARATION EFFORTS

    Kindergarten preparation is one of the primary goals of Community Life Center, Inc. Early Learn/ Head Start Program.

    Community Life Center, Inc. 15 Mount Morris Park West New York, NY 10027

    Kindergarten Readiness Annual Report

    2012-2013

    [[PASTING TABLES IS NOT SUPPORTED]]

     

    [[PASTING TABLES IS NOT SUPPORTED]]

    [[PASTING TABLES IS NOT SUPPORTED]]

     

    [[PASTING TABLES IS NOT SUPPORTED]]

     

    [[PASTING TABLES IS NOT SUPPORTED]]

     

    [[PASTING TABLES IS NOT SUPPORTED]]

    Childr
    en
    Below

    75.0

    [[PASTING TABLES IS NOT SUPPORTED]]

     

    25.0
    cyo


    Childre
    n
    Exceed
    ing

    0 %


    Childr
    en
    Below

    15.6

    [[PASTING TABLES IS NOT SUPPORTED]]

    59.4


    Childre
    n
    Exceed
    ing

    25.0 c/c.

    [[PASTING TABLES IS NOT SUPPORTED]]


    Childr
    en
    Below


    Childr

    en
    Meeti

    ng


    Childre
    n
    Exceed
    ing

    56.7 %


    [[PASTING TABLES IS NOT SUPPORTED]]

     

    [[PASTING TABLES IS NOT SUPPORTED]]

    [[PASTING TABLES IS NOT SUPPORTED]]

     

    Our Agency's Kindergarten preparation begins with the staff that we employ:

    27 % Professional Certification In Early Childhood Education

    13 % Initial Certification in Early Childhood Education 20 % Bachelors Degree in Education

    27 % Bachelors Degree w/no Education Specialization 13 % Associate Degree in Early Childhood

    0 % Associate Degree W/no Education Specialization 0 % Child Development Associate (CDA) Credential

    Upon enrollment, center staff, in concert with parents, review a child's health and nutrition history, as well as complete the required developmental screen within 45 days. Our programs encourage parent participation in the process by using the Age and Stages Questionnaires,


    or Brigance, as our developmental screen, and the Ages and Stages social/Emotional Questionnaires as our behavioral screen.

    Throughout the year, our staff implements the childhood curriculum from Creative Curriculum, which promotes language readiness, cognitive, early reading and math skill, and social, emotional, and physical development. These curricula are measured against the Head Start Outcomes Framework, and three times a year, Community Life Center, Inc. Early Learn/Head Start Program teachers evaluate enrolled children in order to track their path toward academic readiness for Kindergarten in pubic or non-public schools.


    OTHER SERVICES OFFERED BY COMMUNITY LIFE CENTER, INC. EARLY LEARN /HEAD START PROGRAMS OR PROVIDED THROUGH PARTNERSHIP.

    Dental

    Columbia University Dental Van

    Medical

    Boriken Neighborhood Health Center

    Ryan Center

    St. Nicholas Health Station

    Drew Hamilton Health Station

    Vision

    Optical Academy

    Department of Education

    Attachment Financial Statements

    June 30, 2013


    COMMUNITY LIFE CENTER INC

    FINANCIAL STATEMENTS

    NINE MONTHS ENDED JUNE 30, 2013


    CUMMUNITY LIFE CENTER INC


    15 MT. MORRIS PARK WEST
    NEW YORK, NEW YORK 10027

    TELEPHONE NO: (212) 427-3000

    EARLYLEARN PROGRAM
    BUDGET I.D.: NO. FY13EL-00029

    FINANCIAL STATEMENTS

    BUDGET AND AUDIT PERIOD
    OCTOBER 01, 2012 TO JUNE 30, 2013

    STARTING DATE OF AUDIT: MARCH 14, 2014
    ENDING DATE OF AUDIT: APRIL 27, 2014


    ARUN C. SARKAR

    CERTIFIED PUBLIC ACCOUNTANT


    COMMUNITY LIFE CENTER, INC.
    JUNE 30, 2013

    TABLE OF CONTENTS

    Paize No.

    Financial Section:

    Independent Auditors' Report on Financial Statements                                                                                                             1-2

    Statement of Financial Position                                                                                                                                                        3

    Statement of Activities                                                                                                                                                                      4

    Statement of Functional Expenses                                                                                                                                                   S

    Statement of Cash Flows                                                                                                                                                                  6

    Notes to Financial Statements                                                                                                                                                     7-11

    ACS Schedules:

    Schedule 1:            Statement of Revenues and Expenditures Budget and Actual: Consolidated                                                  12

    Schedule 2:            Statement of Revenues and Expenditures Budget and Actual : Site Specific                                              13-14

    Schedule 3:            Statement of Head Start Revenues and Expenditures Budget and Actual: Consolidated                               15

    Schedule 4:            Statement of Head Start Revenues and Expenditures Budget and Actual: Site Specific                             16-17

    Schedule 5:            Schedule of Consultants                                                                                                                                       18

    Schedule 6:            Schedule of Fixed Assets Inventory                                                                                                                    19

    ScheduleS: '1 Quantitative Program Results                                                                                                                                      20

    Schedule .71". tj Schedule of Other Expense                                                                                                                                    21

    Schedule,8:1 Detailed Explanation of Questioned Costs                                                                                                                22

    OMB Schedule: Schedule of Expenditures of Federal Awards                                                                                                        23

    Compliance and Internal Control Section:

    Introduction                                                                                                                                                                                        24

    Exit Conference                                                                                                                                                                                  24

    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 Standard.                                                                                                                 25-26

    Independent Auditor's Report on Compliance with Requirements Applicable to Each Major Program and Internal Control over Compliance in accordance with

    OMB Circular A-133                                                                                                                                                                      27-28

    Schedule of Findings and Questioned Costs                                                                                                                              29-30


    9 Rebecca Court, Dayton, NJ 08810

    Tel: (732) 329-6740; Fax: (732) 274-2067

    INDEPENDENT AUDITOR'S REPORT ON FINANCIAL STATEMENTS

    The Board of Directors Community Life Center Inc 15 Mt. Morris Park West New York, New York 10027

    We have audited the accompanying statements of financial position of Community Life Center Inc (the Organization) as of June 30, 2013, and the related statements of activities, fimetional expenses and cash flows for the nine months then ended. These financial statements are the responsibility of the Organization's management. Our responsibility is to express an opinion 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, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller of the United States and the ACS F,arlyLearn NYC Provider Organization Audit Guidelines (the Guidelines). Those standards and the Guidelines require that we plan and perform the audit to obtain reasonable assurance about whether the

    financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also

    includes assessing principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provide a reasonable basis for our opinion.

    In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Community Life Center Inc- as of June 30, 2013, and the changes in its net assets and its cash flows for the year then ended in conformity with Nonprofit accounting principles generally accepted in the United States of America.

    In accordance with Government Auditing Standards, we have also issued our report dated April 27, 2014 on our consideration of the Company's internal control over financial reporting and 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 the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit.


    Our audit was performed for the purpose of forming an opinion on the basic financial statements of the Organization taken as a whole. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget (OMB) Circular A-133, and Audits of States, Local Governments, and Nonprofit Organizations, and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole.

    April 27, 2014                                                             CERTIFIED PUBLIC ACCOUNTANT


    COMMUNITY LIFE CENTER INC
    STATEMENT OF FINANCIAL POSITION
    FOR NINE MONTHS ENDED JUNE 30, 2013

    [[PASTING TABLES IS NOT SUPPORTED]]

     

    See notes to financial statements


    COMMUNITY LIFE CENTER INC
    STATEMENT OF ACTIVITIES

    NINE MONTHS ENDED JUNE 30, 2013

    [[PASTING TABLES IS NOT SUPPORTED]]

     

    See notes to financial statements


    COMMUNITY LIFE CENTER INC

    SCHEDULE OF FUNCTIONAL EXPENSES
    NINE MONTHS ENDED JUNE 30, 2013

    [[PASTING TABLES IS NOT SUPPORTED]]

     

    See notes to financial statements


    COMMUNITY LIFE CENTER INC

    STATEMENT OF CASH FLOWS

    NINE MONTHS ENDED JUNE 30, 2013

    2013

    Cash flows from operatiating activities:

    Support and Revenue over/(under) Expenditures                                                  $ 76,329

    Adjustments to reconcile change in net assets to net cash provided by operating activities:

    Restatement of prior activity                                                                            905

    (Increase) Decrease in Grants Receivable                                           (25,239)
    (Increase) Decrease in Other assets

    (Increase) Decrease in Other Receivable                                             19,541

    Increase (Decrease) in Grants Payable                                                 20,976

    Increase (Decrease) in Accounts Payable and accrued expenses        (61,475)

    Increase (Decrease) in Other Payable                                                    2,268

    Net cash provided (used) by operating activities                                  33,305

    Cash flows from investing activities: Purchase of assets

    Net cash used by investing activities Cash flows from financing activities:

    Bank loan paid

    Net cash used by financing activities

    Net Increase (Decrease) in cash Cash - beginning

    Cash - ending

    See Notes to Financial Statements


    COMMUNITY LIFE CENTER, INC.