1. No category

LA ALIANZA HISPANA, INC.
BOARD OF DIRECTOR'S MINUTES
December 2, .1992
PRESENT:
Phyllis Barajas, Robert Hildreth, Gary J. Mena, Harmin
Linares, Betsy Tregar, Leo Corbett, Ana Mar1a PorrataDoria
ABSENT:
Bettie Baca,
Sylvia Saavedra-Keber,
Montano, Enery Mart1nez
STAFF:
Luis Prado, Miguel Ringvald, Paul Mullaney,
Terry Heide, Victoria Ramirez de smith
GUESTS:
Alfred
s~egrist,
Elsa
CPA, Michael Cree, Esquire
Meeting started at 7: lOpm. Bob Hildreth's motion Minutes approved.
Phyllis Barrajas seconded. September and October Minutes approved.
Betsy Tregar abstained for September and Ana Mar1a Porrata-Doria
for October. November minutes - pending (attached).
Auditor's Report: Records in excellent condition. Good internal
control.
The audit has been completed according to laws.
Weaknesses are found in Fund balances due to funds not coming in
from organizations like united Way.
Treasurer's Report: Miguel Ringvald is leaving La Alianza. In his
report he recommends diversification as we depend too much on state
funds.
Executive Directors' Report:
Luis Prado informed that the
Financial Department is under re-structuring. Two persons will be
doing the work of 3. Mental Health has 217 active clients and 61
on waiting list, space needed.
Union contract signed since
September 1st. Recommendation: To form committees for
personnel interviews.
They will begin in December .1Sth.
Betsy
Tregar and Gary Mena volunteered for screening and interview
committees. Bob Hildreth will review resumes. Meeting at Gary's
office Thursday a~ 6:00pm
Respectfully submitted by:
(WP/Minute92)
Ana Mar1a Porrata-Doria
Clerk
LA ALIANZA HISPANA, INC.
BOARD OF DIRECTOR'S MINUTES
November 4, 1992
PRESENT:
Phyllis Barajas, Robert Hildreth, Gary J. Mena, Bettie
Baca, Betsy Tregar, Ana Maria Porrata-Doria
ABSENT:
Harmin Linares, Sylvia Saavedra-Keber,
Montano, Enery Martinez
STAFF:
Luis Prado, Miguel Rinqvald
Elsa
New Members by December Meeting: Carmen Canino, Leo Corbett, Diego
Betancourt, Leyda Cruz, Awilda Molina and William Rodriquez
(possible)
Gary Mena's event on Sunday, December 13th. Gary and Phyllis are
contacting present and former members for fund raising. Expected
100% Board participation.
•
December 9th Alianza will have an Open House.
paid by IBM.
Everything will be
Luis Prado is to meet with State Official Health as soon as possible.
Director of Mental
DSNI want to meet with Board members - 30 minutes presentation.
Will be invited for January meeting.
Meeting adjourned at 8:00p.m.
Respectfully submitted by:
(WP/Minute92)
Ana Maria Porrata-Doria
Clerk
La Alianza Hispana
A
.
Our future is something we build every day
,ianza
2131313
409 Dudley Street
Roxburv, MA 02119
(617)427-7175
(617) 427-7176
(617) 427-7177
FAX 442-2259
December 2, 1992 Board of Directors Keetinq, Notes , Aqenda
Greetings and welcome to La Alianza Hispana Board of Directors
Meeting.
Because time is limited, I would like to bring your
attention to the
following documents providing additional
information regarding our community and La Alianza:
Proarams and Activities - a very brief description of La Alianza
participants, programs and activities
Collaborators
a .. listing illustrating the
involvement of La Alianza in the city
•
"reach"
and
the
Supporters - a listing of financial contributors
Hispanics •.• - information about the Hispanic community, including
Roxbury and Dorchester
What's been said about · La Alianza in the 90's
- quotations
regarding La Alianza excerpted from various sources
By-Laws - Rules and Regulations of La Alianza
Consolidated Financial statements - Fiscal Year 91-92
Minutes - Approval of Previous Minutes: September and October, 1992
AGENDA
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,.
Introduction and Presentation of New Members
Approval of Previous Minutes
Auditor's Report FY 91-92
Treasurer's Report
Executive Director's Report
New BUf?iness
• Current Events
• Annual Meeting
• Other*
*The Executive Director would like to move to Executive session pertaining
consultation on potential legal litigation matter.
Member of
United Way
A non-profit SOI(c) (3) SOMBA Certified Organization
JOBSFORPROGRES~QD
•
LA AUANZA HISPANA. INC.
CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 1992
•
•
Alfred W. Siegrist, Certified Public Accountants, P.C.
•
•
Alfre9 W. Siegrist
"Dedicated to providing comprehensive and
innovative services that protect clients-
Certified Public Accountants, P. C.
INDEPENDENT AUDITOR'S REPORT
To the Boards of Directors of
La Alianza Hispana, Inc. and AJianza International Ventures, Inc.
I have audited the consolidated baJance sheet of La AJianza Hispana. Inc. and subsidiary as of June 30,
1992 and the related consolidated statement of resources, expenses and changes in fund balances, and
functional expenses, for the year ended June 30, 1992. These consolidated financial statements are the
responsib~ity of the company's management. My responsibility is to express an opinion on these
consolidated financial statements based on my audit.
•
I conducted my audit in accordance with generally accepted auditing standards, the Govemment
Auditing Standards issued by the Comptroller General of the United States and Office of Management
and Budget (OMB) Circular A-133. "Audits of Institutions of Higher Education and Other Non-Profit
Institutions." Those standards require that I pian and perform the audit to obtain reasonable assurance
about whether the consolidated financial statements are free of material misstatement An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the consolidated
financial statements. An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall consolidated financial statement
presentation. I believe that my audit provides a reasonable basis for my opinion.
In my opinion, the consolidated financial statements referred to above present fainy, in all material
respects, the financial position of La Alianza Hispana, Inc. and subsidiary at June 30, 1992, and the
results of its operations and changes in funds for the year then ended in conformity with generally
accepted accounting principles.
My audit was made for the purpose of fanning an oPinion on the basic consolidated financial statements
of La Alianza Hispana, Inc. taken as a whole. The accompanying schedules of consolidated counseling
. programs expenses, youth programs expenses and of federal assistance is presented for purposes of
additional analysis and is not a required part of the basic consolidated financial statements. The
information in that schedule has been subjected to the auditing procedures applied in the audit of the
basic consolidated financial statements and, in my opinion, is fainy presented in all material respects in
relation to the basic consolidated financial statements taken as a whole.
September 2, 1992
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1
20 WALNUT STREET· WELLESLEY HILLS. MASSACHUSETTS 02181 • (617) 237-4620· FAX (617) 235·8021
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LA ALIANZA HISPANA. INC.
CONSOLIDATED BALANCE SHEET
JU NE 30, 1992
(with comp.ratlve tot all for June 30, 1891)
_ __ _ _ _ __ _~J=une 301 1892
ASSETS
Current Fund.
Unr ..trtcted
Re.trlcted
Curr.nt ......:
C•• h
Account. r'9.Iv.bI. -operation.
Other r.c.lv.blea
Prep.ld .xpen.e.
$101,460
340,860
453
39,065
$35,413
Total curr.nt ......
481,838
_ _35,413
Equipment fund
. .
_____.!Qd~r
___~!7,9~
-----~~~~~ -
84,255
84.255
58,102
$28,783
28.783
42,170
11,636
11,636
16,099
998,500
58.'02
848,om
____ ~M.0~ _
__J.!!~~76
_ !_,!g_M82
_______ ~ 30_
_ ._- -_.- .. -.
... ~169~1363
--
-----
______~!M!!.
Total property, pI.nt and .qulpment
.
' 1'40,85!
130
Tot.IA..et.
35.413
1:9,."
--_._----706
.- - ..
888,500
58,'02_
Inve.tm.nt.
Comparativ.
$137,579
340,860
453
_____ 39 ,065 _
- - -- .--..
Property, Pt.nt .nd Equipm.nt:
land
Furniture and 'qulpm.nt, net of accumulated
depr.cl.tlon of $86,724
Tr.naport.tlon 'qulpm.nt, n.t of accumulated
d.pt.cI.'on of $27,872
Building .nd I••aehold Improv.m.nta, n.t
n.t of .ocumul.ted d.precl.tlon of $255,521
D.velopm.nt oOlta
!~~
-. .
Total (til
fundi
Building fund
$706
~~.
40.418
J l'41_.§63
"59,343
262,892
1~56.0~ _
lIABIUTIES AND FUND BALANCES
Curr.nt II.bll....:
Not.. p.y.bI •• current
Account. P.y.bI.
P.yroll tax•• wlthh.ld .nd accrued
Accru.d .xpen•••
Un••rned r.venue
Mortgag. not•• p.yable-current portion
Totat curr.nt Ilabilitle.
69,565
90,497
948
199,637
29,106
34,906
__
7 ,500
- - - -- --
368,147
35,872
Mortgag. not•• pay.bI.
1421500
- -- - -
Totat lIablltl ..
510,647
35,872
Fund balanc.
Tot.lllablltl.. and fund balance
69,565
91,463
948
228,743
34,906
966
~8,87~
-.l48.1..__SHS8
{459)
135,413
.-
~
-
~-- - - ~-.
- - -- --
---
--
50,000
91,209
5,607
256,469
37,552
- - ____ !~,Q~~
_ _ _~~~~_1
_ '~05'
42,157
446,176
453,888
_ _ -.!! 1,93Q_
___
~~~430
_ _~1~31 _
254,087
800,606
665,819
40 1419
-~~!~
_____898,757__
140,419
_1'.1"11~6~
__ ~~1~
.J 1,55t1Q~4
Se. Note. to Con.olldated financial Statement.
2
Alfred W. Siegrist , Certified Public Accounlants, P.C.
"169~363
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LA ALiANZA HISPANA. INC.
CONSOLIDATED STATEMENT OF RESOURCES. EXPENSES AND CHANGES IN FUND BALANCES
YEAR ENDED JUNE 30. 1992
(wtlh comp.r.tN. total. for .1.an. 30, 1991)
1992
Curr.nt Fundi
Aeltricted
Unr.stricted
A•• ourc •• :
Contr.ct Income:
M ••••c:f\u.ett. Department of Social Service.
City of Bo.ton
M ....chu ••t.. D.p.rtment Mental H.alth
Mu ••chu ••tt. D.p.rtm.nt of Public Health
M....chu ••t.. D.p.rtment of Publlo Welfare
M....chu.ett. Dep.rtment of Educ.tlon
0'
Total contr.ct Income
Oranta and don.tlon.
Other
United Way of M••••chu.ett. B.y
Total re.ourc..
Expen...:
Progr.m Servlc ••:
Coun • .,lng
Mental H.alth
Youth
Adult Educ.tlon
Health Educ.tlon
Elderly Service.
Subttanc. Abu.. Coun.ellng
Emplovm.nt Md Training
Total progr.m ••rvlce.
Equlpm.nt
Fund
-
Building
fund
- - .~. -
-
' -"
. ... _..
Total all
fMn dl
_..
~
1991
-- ..
..
Comp.,.we
Total
$766,285
387,673
350,756
302,698
119,759
76.376
$766,285
381,613
350,156
302,698
119,159
$768,575
300,819
341,265
288,034
.. , .1~1376 .
.... ~M~ .
2,003,547
2,003,547
1,764,211
167,333
199,356
1951812
$53,841
1,485
$32,000
2,379
253,174
203,220
__ ,195,8 !!..
286,195
99,576
249 1800
2.566.048
55.328
34.379
.. 2,655~ .
_ .. .2.399l~
",894
4,665
4,113
2,415
402
1,328
1,184
482
8,212
4,026
13,821
7,999
1,331
4,402
535,290
494,521
371,630
242,392
209,124
130,764
111,895
... .. J051l82
450,149
518,669
402,964
198,054
116,109
124,741
160,889
527,124
485,830
300,055
231,978
207,391
125,033
116,711
103.'04
53,841
'.596
2,087,226
53,841
16,484
39,247
2,206,798
1,911,575
430.311
2.527.537
-
'.944
551785
, 898
1
181380
6 1282
45 1529
..g~~ .
.... i4.Q.~33 .
.. _ 416 1966.
. ..g.448,5o!! .
Exc ••• (d.ficlt) of r•• ourc •• over expen •••
38,511
(459)
(18,380)
(11,150)
8,522
(48,759)
Other chMg •• In fund balanc •• :
Acqul.ltkm of Property Md .qulpment
from unr••tricted fund.
(17,031,
Supporting ••rvlc ••:
General lind .dmlnl.tr.tNe
Total expen...
Fund balMce.,
~glnnlng
ofy••,
Fund balMC.., end ofye.r
{50.159)
{f281679~
530
16,501
58.269
882.'25
..__890,235 .
- - ~1418
te7•476
.. _~~157 .
- -- -"459}
See Not•• to Con.olld.t.d Financial St.t.men ..
3
Alfred W . Siegrist, Certified Public Accoulltants , P .C .
938.994
. ,H90.235.
"
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LA ALIANZA HISPANA. INC.
CONSOLIDATED STATEMENT OF FUNCTIONAL EXPENSES
YEAR ENDED JUNE 30, 1992
(wIth comparative totals for June 30. 1991)
1992
.
Salaries and wages
Employee benefits
Payroll taxes
Total salaries and related
Equipment rental and maintenance
Food
Insurance
Interest
OcaJpancy
Office
Other
Professional fees
Program supplies
Staff training
Telephone
Transportation
Total expenses before depreciation
and amortization
Depreciation and amortlzatJon:
Equipment lJnd assets
Building lJnd assets
Total depreciation and amortization
Program
Expenses
$1.387.847
132,408
126.304
SUlmQrtlng Services
Management
and General
$299.620
1991
Total
Comparative
~!lS8S
T.Q~J
28,585
___ 27,268
$1.687.467
160.993
$1.569.972
99.388
_153~!~
.!~~!460
1.646.559
355.473
2.002.032
1,812,840
27.969
14.054
39,953
8,967
106,418
24.318
14.776
176,971
10,253
1,930
24,391
54,508
5,437
2. 151 ,06!..
16,484
39,247
55,731
12,206,798
#
220
33.406
14,538
45.332
15.801
115.849
32.304
19.952
206.001
12.703
2.150
3,329
1.026
~~34
24.672
29.981
39.947
8.242
84.179
84.548
2.955
199.183
21.702
2,724
19.832
_ _ _ 58.8~
_.__~32.255
~~~1~22
.~I~~J~71
1,896
___ 6,282
18.380
_~1~~
8,178
-~..!~.
~~433
o~64!,231
484
5.379
6,834
9.431
7,986
5,176
29,030
2.450
0 ___
Se8 Notes to Consolidated Financial Statements
4
Alfred W . Siegllsl, Certifieu Pul.Jhc ACCOllllldlll::;, p .e .
21.72fJ
0
· ••
0 • • _
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18.336
_~Q.~~
• ••-
_~~!Q
'~4~~5o~1 .
. _.
..
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t.
LA ALIANZA HISPANA, INC.
CONSOLIDATED STATEMENT OF PROGRAM EXPENSES
YEAR ENDED JUNE 30,1992
(with comparative totals for June 30, 1991)
1992
Salaries and wages
Employee benel~
Payroll taxes
.
Total salaries and related
Equipment rental and maintenance
Food
Insurance
Interest
Occupancy
once
Other
Professional fees
Program supples
Staff training
Telephone
Transportation
Total expenses before depreciation
and amortization
Depreciation and amor1Izadon:
Equipment fund assets
Building fund assets
Total depreciation and amortization
Counselng
Mental
Health
$364,696
34,794
33.'90
$263,062
25,097
23.941
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Youth
Aduh
Education
Health
Education
Elderly
SeNices
$221,471
21,130
20.155
$162,790
15,531
141815
$160,487
f5,311
_'!~
$85,224
8,131
7.756
190,404
2,673
197
1,654
432,680
312,100
262,756
193,136
7,299
1,934
5,799
8,967
8,211
6,384
45
30,747
1.852
95
5,433
17.678
6,386
9,046
10,810
4,387
2,742
9,155
2,852
31,927
5,668
394
88,481
1,717
210
6,766
12,325
29,386
10,470
2,352
5271124
485.830
353.896
1,894
6.272
4,665
4.026
8.166
· 1535.290
65
5,470
Substance Employment
and
Abuse
CounseHng I@iniQ9
JQti:t1
$1,273,116
80,595
116,351 .
~~l.
101.111
78,184
76,188
1,646,559
1,470,062
1,542
1,483
11
2,710
1,347
59
1,354
734
16,207
28,529
16,831
1,414
2,089
1,441
13,048
6,191
97
27,969
14,054
39,953
8,967
106,418
24,318
14,776
176,971
10,253
1,930
24,391
~1~.
3,001
__20Zt39L
-. 125.033
-.illJ!~
4,113
13.621
2,415
7.999
1,329
4.402
1,184
___ Jl~.~.
- _.__.-
8.691
--1?.734
10.414
__lJ~_
5.731
___ 'J.~
_.?}~I~
5494.521
5371.630
1242.392
1209.124
1117.895
.1.105,182.
-
Comparative
EXB!flse~
$1,387,847
132,408
. _ ~261304
231.978
3,002
16,302
566
Total
Program
$64,217
6,127
.. . ~1~.1~
$65,900
6,287
355
1,638
'.708
52
13,897
378
164
1,747
, 1395_
1991
.- -...•.- .. _- - -_... .. - -_. . -
5,762
1,177
97
6,491
266
60
944
__ 4.582
3,406
1,048
19,554
1,217
941
1,742
2,476
12
3.966
~
402
.$130.764.
See Notes to ConsoUdated Financial Statements
5
Alfred W. Siegrist, Certilied Public Accoulltants, P.C .
80
7,644
4,160
105
4,036
53- - - --
825
465
68,552
61,818
2,119
111,193
20,917
1,818
19,169
57 , 41~
?t'~)1~7
1,918,591
482
16,484
_ .!,5~.
. 3912~!.
16,503
36,481
19.~,1~.
. ~~?~~
12.~7.~~t
52,984
;.=.,
'1,~71,57~
LA AUANZA HISPANA, INC.
NOTES TO CONSOUDATED FINANCIAL STATEMENTS
Note 1 • The Organization
These consolidated financial statements include the accounts of La AJianza Hispana. Inc.
and its wholly-owned subsidiary, Alianza InternationaJ Ventures. Inc.
La AJianza Hispana. Inc. (the Organization) was incorporated under the laws of the
Commonwealth of Massachusetts on October 10, 1970 and has received qualification as a
tax exempt public charity under Code Section 501 (c)3 of the Internal Revenue Code. The
Organization's purpose is to provide a wide range of social services primarily to
Spanish·speaking residents of Boston.
Alianza International Ventures, Inc. is a for-profit Massachusetts corporation formed on
June 10, 1991 for international trade actMties.
Note 2 • Summary of Significant Accounting Policies
Basis of Accgunting
•
These consolidated financial statements have been prepared on an accrual basis of
accounting. AU intercompany activity has been eliminated in consolidation. The
statements have bel!n prepared in accordance with the Voluntary Health and Welfare
Organizations' Audit Guide issued by a committee of the American Institute of Certified
Public Accountants. The more significant accounting policies followed are summarized
below.
prgperty plant and EQuipment
Items capitalized in the buDding and equipment funds are recorded at cost or fair market
value when donated. Maintenance. routine repairs and minor replacements are charged
against operations as incurred. whBe those items which materially improve or extend the
lives of existing assets are capitalized. For assets constructed or renovated by the
Organization, costs include interest during the construction period and other carrying
costs. During the year ending June 30, 1992. the Organization capitalized $12,555 of
construction period interest.
Depreciation is computed utilizing the straight.Jlne method calculated to amortize the cost
of the assets oVer their estimated useful lives which are as follows:
Furniture and equipment
Transportation equipment
BuDding and improvements
Leasehold improvements
Oonated Materials Seryices Facilities and Investments
•
Donated materials, services, facilities and investments are reflected as contributions in the
accompanying statements where a cleariy measurable basis exists for their valuatJon.
8
Alfred W. Siegrist, Certified Public Accountants. P.C .
•
LA AUANZA HISPANA. INC.
NOTES TO CONSOUDATED FINANCIAL STATEMENTS
Note 2 - Summary of Sjgnificam Accounting poficies continued
Revenue Recognition
All grants and contributions are considered to be available for genera! use unless
specifically restricted by the donor. Grants are recognized as revenues upon the
performance of reimbursable activities or as the terms of the grant have been met.
functional Allocation of Expenses
Expenses for the Organization's program and supporting services are charged directly to
program activity where identifiabie, and are allocated pro rata based on direct expenses or
occupancy where appropriate.
Symmarized Infgrmatjon for 1991
The financial information for the year ended June 30, 1991, presented for comparative
purposes, is not intended to be a complete financial statement presentation.
Reclassifications
Certain 1991 balances have been reclassified to conform with the 1992 presentation.
•
Note 3 - Investments
The Organization is a 1 % owner as a Class B Umited Partner of a limited partnership. The
partnership's project consists of the development of a parcel of land in the Roxbury section
of Boston and another parcel of land in downtown Boston. The interest in the partnership
was acquired for $100. La Alianza Hispana, Inc. might receive future income upon sale of
the development properties.
The Organization is also a 30% owner of a local development corporation, organized to
develop certain parcels of land in Boston, Massachusetts in conjunction with several
limited partnerships. The development project was established to provide housing for
people of low and moderate income in the community. La Alianza Hispana, Inc. might
receive future income upon sale of the development properties.
Note 4 - Development Costs
On November 5, 1990, the Organization acquired two parcels of land on Lamartine Street
(see Note 7 and 12) for the purpose of developing a new community center and
congregate living facility for elderly Hispanics in Jamaica Plain once financing for the
project is obtained.
Development costs consist of the following:
$21,500
Land acquisition
Real estate liens
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~
7
Alfred W. Siegrist. Certified Public Accountants. P.C.
•
LA AUANZA HISPANA, INC.
NOTES TO CONSOUDATED FINANCIAL STATEMENTS
Note 5 - Notes Payabfe - Currem
Unsecured demand note payable dated March 12. 1992 and due in full September 8,
1992 with interest at the rate of 9.5% per annum. Amount outstanding at June 30, 1992
is $50,000 (see Note 11).
Insurance note payable dated June 5,1992 in the amount of $19,565. The note requires
nine monthly payments of 52.253 applied to principal and interest at the rate of 8.65%
per annum.
Note 6 - Unearned Revenue
Unearned revenue consists of the following amounts at June 30, 1992:
•
DOE Adult Education
Hyams Foundation
Fidelity Foundation
Riley Foundation
Boston Globe Foundation
International Business Machines Corp.
New England Telephone
Boston Gas
Stuart Homan
$10,606
7,000
6.000
5,000
4,000
1,000
1,000
200
.
100
~
Note 7 - MQrtgage Notes payable
Amount
Outstanding
June 30 1992
407 pudley Street
The Organization is obligated on the following three year notes payable dated
May 19, 1992. Both notes are secured by a single first and exdusive mortgage
and security interest in the real property of 407 Dudley Street, Roxbury, MA.
The first note requires monthly principal payments
of $625 plus interest at prime plus 2%.
$150,000
The second note, to secure a $50,000 line of
credit, requires monthly payments of interest
only at prime plus 1%.
•
o
8
. Alfred W. Siegrist. Certified Public Accountants,
p.e.
•
LA AUANZA HISPANA, INC.
NOTES TO CONSOUDATED FINANCIAL STATEMENTS
Note 7 - Mortgage Notes Payable continued
Amount
Outstanding
June30 1992
Forest Street
Mortgage and security note payable dated
April 11, 1991 in the original amount of
$205,000. Monthly payments of principal
and interest at the lenders based lending
rate plus 2% based on a fifteen year
amortization. The note is due in full on or
before April 11, 1994. The bank was subsequently
taken eNer by F.D.I.C. who has been billing the
Organization for interest only on the note. The
Organization is presently trying to renegotiate
the terms of this note.
204.981
Lamartine Street
•
On November 5, 1990, the Organization entered
into a five year mortgage note payable related to
the acquisition of the land on lamartine Street
(see Note 4 and 12). The note requires monthly
payment of interest only at the rate of 10% per
annum assuming a thirty year amortization
commencing January 1, 1992.
20000
$374 981
Principal payments are due as follows:
June 30.
1993
1994
1995
1996
$ 20.551
199.430
135.000
20,000
Note 8 - Other Grants and Oonations
Information regarding grants and donations is as follows:
Unrestricted
•
Consortium of Black Health Center Directors
Godfrey Hyams Trust
Massachusetts Parole Board
State Street Foundation
SaUors Snug Harbor
Mabel A. Hom Trust
Shawmut Bank
The Boston Globe Foundation
9
Alfred W. Siegrist, Certified Public Accountants, P.C.
$31.500
20,000
15,000
12,500
12,000
10,000
8,000
7.000
NOTES TO CONSOUDATED FINANCIAL STATEMENTS
•
Note 8 - Other Grants and Oonations continued
Unrestricted continued
•
Miscellaneous Donations
Amelia Peabody Charitable Fund
New England Telephone
Polaroid Foundation
Anheuser Busch
Massachusetts AIDS Discrimination Initiative
A. C. Ratschesky Foundation
United Way of Massachusetts Bay
The Gillette Company
Bank of Boston
Boston Adult Literacy Fund
The New England
Anonymous
Digital Equipment Corp.
Going Places Ministries
Homeless Warehouse
International Business Machines, Corp.
Stride Rite Foundation
Bruce Pulleybiank ~
Stop and Shop Foundation
Diana Lam Committee
Boston Foundation Fund for Parks and Open Spaces
Loomis - Saytes & Co.
5,127
5.000
4.700
4,500
4,000
3,250
3,000
2,639
2,600
2,500
2,500
2,000
1,000
1,000
1,000
1,000
1,000
1,000
905
833
779
500
SOO
$ 187 333
Total
Restricted
Lotus Development Corporation
Goya Foods
Fidelity Foundation
Hyams Foundation
Boston Globe Foundation
Frank W. & Cart S. Adams Memorial Fund
Federated Dorchester Neighborhood Houses, Inc.
Reebok Foundation, Ltd.
Riley Foundation
State Street Bank
Neighborhood Response Initiative
Raytheon
Boston PIC
Anonymous
Bank of Boston
International Business Machines Corp.
•
$8,000
7,500
6,000
6,000
4,000
4,000
2,586
2,500
2.500
2.500
2.000
2,000
1,755
1,000
"1,000
-..5CQ
~
Building Fund:
Robert Hildreth
10
" Alfred W. Siegrist, Certified Public Accountants, P.C.
.
.
•
•
LA AUANZA HISPANA, INC •
NOTES TO CONSOUDATED FINANCIAL STATEMENTS
Note 9 - Other lacarne
Information regarding other income is as follows:
Building
Unrestricted
Medicaid - Adult Day Health
Medicaid - AJianza Familiar
Miscellaneous revenues
Mariana Bracetti registration fees
Private Insurance - AJianza Familiar
Interest revenue
Medicaid - RETO
Massachusetts Cultural Council
AJianza 2000
sn,621
66,552
21,748
11,460
£uml
Restricted
$1,485
8,962
3.383
$2.379
3.723
3,000
2907
$19935§
Note 10 - ACQuisitions from Unrestricted
•
Fund
At June 30. 1992. tl:ae Organization transferred funds in the amount of $530 from the
unrestricted fund to the equipment fund. These funds were expended to acquire
equipment
In addition. the Organization also transferred funds in the amount of $16,501 from the
unrestricted fund to the building fund. These funds were expended for costs associated
with the development of a future building site and for buDding improvements.
Note 11 - Commitments
Letter of Credit
La AJianza Hispana, Inc. has avalable an unsecured demand note payable dated
September 1. 1992 to extend the current demand note payable (Note 5) untO September
1. 1993.
Leases
The Organization leases the facDities used as a social club for one of the Organization's
programs under an operating lease agreement which expires March 31, 1994. .Total rent
expense for the year ending June 30,1992 was $23,400.
The Organization leases equipment and vehicles used for the Organization's various
programs under operating lease agreements. Total rent expense for fiscal year 1992 was
$27,851 .
•
11
Alfred W. Siegrist, Certified Public Accountants, P.C.
•
LA AUANZA HISPANA, INC•
NOTES TO CONSOUDATED FINANCIAL STATEMENTS
Note 11 - Commjtments continued
At June 30, 1992, future minimum annual rentaJ commitments under the operating leases
are as follows:
AmQunt
June 30,
1993
1994
1995
1996
1997
5 51,445
37,261
20,260
20,160
14616
5113 742
Note 12 - Contingencies
In November, 1990, the Organization acquired two parcels of land on Lamartine Street in
Jamaica Plain, MA. The land was acquired subject to a $14,000 demolition lien and real
estate liens totaling $36,602 for taxes and related penalties and interest. 'The Organization
received a verbal waiver on the demolition lien and capitalized the remaining real estate
liens (see Note 4). The Organization has petitioned for an abatement of the real estate liens
but had received no response as of June 30, 1992.
•
•
12
Alfred W. Siegrist, Certified Public Accountants, P.C.
•
•
•
LA ALIANZA HISPANA. INC.
CONSOLIDATED·SCHEDULE OF COUNSELING PROGRAMS EXPENSES
YEAR ENDED JUNE 3D, 1992
(~th
comparative totals for June 30, 1991)
1992
Total salaries ald related
Equipment rental ald maintenance
Food
InsurcrlCe
Interest
OcaJpalCY
Office
Other
Professional fees
Program supplies
Staff training
Telephone
Transportation
Total expenses before
depreciation WId
amortlzalion
Depreciation ald amortization:
Equipment fund assets
Building fund assets
Total depreciation
and amortization
....
_--
.. -.-. -_ . _-_.
TOIaI Counseling
Social
Services
Salaries ald wages
Employee benefits
Payroll taxes
_ .' -" --'"
Ado~ion
Parent Aid
Comparative
Total
$300,699
19,035
332
1,462
5,609
856
3 1019
7,299
1,934
S,799
8,967
8,211
6,384
45
30.747
1,852
95
5,433
8,010
11,104
374
46,853
315
784
530
_". ____ ". __ ._1?,67~
___ ,,_ 22,~Q
_156,~_Q~..
109,197
.. ~??!12~
4'!~~4.;i8
429
201
665
-
1,894
6!g7.?
1,466
3,245
866
. .. .8!~_~~
__._~l~ 1
. _.1.1101063
__~.~ .j~~J~
~~~,~~
$107,901
10,294
9,8~_
$82,038
7,827
7,466
207,334
128,015
97,331
3,457
460
3,475
4,953
5,478
3,008
15
22,234
1,022
1,397
192
847
1,225
871
1,092
6
2,072
254
2,798
7 1285
2,445
1,282
1,477
2,789
1,862
2,284
24
6.441
576
60
1,779
7 1374
261.519
1,264
4 1185
_ __Jl4~?_
_~~!i.!
.-l158gSQ.
- 1266.968.
.
$364,696
34,794
....... _,,- - . ..~!!.~Q
432,680
$174,757
16,673
15,904
5!449
era gram E~~nses
1991 - ---_._---_.
35
... . ...
_--
See AccountMts' Report Regardng Supplementallnfonnallon
13
Alfred W. Siegrist, Certified Public Accountants , P.C .
g7,~~1
347,215
•
•
•
LA ALIANZA HISPANA. INC.
CONSOLIDATED SCHEDULE OF YOUTH PROGRAMS EXPENSES
YEAR ENDED JUNE 30, 1992
(with comparative totals for June 30. 1991)
1992
Drug Prevention
Youth
Education
Salaries and wages
Employee benefits
Payroll taxes
Total salaries and related
Equipment rental and mailtenalC8
Food
Insurance
Occupancy
Offlca
Other
Professional fees
Program supplies
Staff training
Telephone
Transportation
Total expenses before
depredation and
amortization
Depreciation and amortization:
Equipment lind auets
Building fund assets
Total depreciation
and amortization
Mariana Bracettl
Program
$69,372
6,618
6.313
$69,406
6.622
6,316
82.303
and
Recreation
Youth
Counseling
Total Youth
P-rQgrams Ewenses
$221,471
21.130
.--- -1991
.- ----Comparative
Iotal
$245,796
15,560
--~~ -
$16.462
1.571
1.498
___J~91_~~~
~~~ -
82,344
78,578
19.531
262,756
283,819
1.152
75
1.938
3,597
880
31
1,710
297
45
706
1.099
275
925
1.2B7
839
5
1.630
356
no
1.861
2,667
5.936
23,890
1,477
1,011
15,806
870
856
1,455
14,186
290
3,124
5.750
15,935
13,554
715
39,735
3,667
294
5,060
161304
93,504
830
2,748
31578
$97.082
$66.231
6.319
---- --_... __. . _- - --'
50
20
20
673
985
168
361
4,387
2,742
9,155
29,386
3,406
1,048
19,554
1,217
941
3,002
16,302
15~359
86.09L
21 1942
_ __ ___ 353,8~_
______~24?__
2,845
9,421
2!J7
984
141
468
4,113
_______..__J_3,6~
... ___.JO,.l33_
121266
112B1
609
___.____
17.J~
_. _____~~L
~164.625
$87.372
$22.551
612
210
-.1
408
See AccoU'ltants' Report Regarding Supplemental Information
14
Alfred W . Siegrist , Certified Public Accountants , P.C.
~J,630
4,584
$402.964
•
LA ALIANZA HISPANA. INC.
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
YEAR ENDED JUNE 30. 1992
CFDA
Number
Program Title
Expenditures
Major Programs
U.S. DEPARTMENT OF HEALTH
AND HUMAN SERVICES
PASSED THROUGH THE COMMONWEALTH
OF MASSACHUSETTS
Social Services Block Grant
Alcohol and Drug Abuse and
Mental Health Services Block Grant
93.667
$403,566
93.992
142,532
93.991
84.186
16.579
61,638
19,646
15,000
93.170
8,075
84.002
78,000
Other Federal Assistance
U.S. DEPARTMENT OF HEALTH
AND HUMAN SERVICES
•
PASSED THROUGH THE COMMONWEALTH
OF MASSACHUSETTS
Preventive Health and Health
Services Block Grant
High Risk Youth Grant
Narcotics Control Assistance Grant
Community Youth Activity
Demonstration Grants
u.s. DEPARTMENT OF EDUCATION
PASSED THROUGH THE COMMONWEALTH '
OF MASSACHUSETTS
Adult Education - State Administered
Basic Grant Program
$728.457
TOTAL
•
See Independent Auditor's Report
Regarding Supplementary Information
15
I
Alfred W. Siegrist, Certified Public Accountants. P.C.
Alfred W. Siegrist
"Dedicated to providing comprehensive and
innovative services that protect dients-
Certified Public Accountants. P. C.
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL
STRUCTURE REQUIRED BY OMB CIRCULAR A-133
To the Board of Directors of
La AJianza Hispana, Inc. and Alianza International Ventures, Inc.
I have audited the consoiidated financial statements of La AJianza Hispana, Inc. and subsidiary, for the
year ended June 30, 1992. and have issued my report thereon dated September 2, 1992. I have also
audited the Organization's compliance with requirements applicable to major federal financial assistance
programs and have issued my report thereon dated September 2, 1992.
•
I conducted my audit in accordance with generally accepted auditing standards, Government Auditing
Standards, issued by the Comptroller General of the United States. and Office of Management and
Budget (OMB) Circular A-133, "Audits of Institutions of Higher Education and Other Non-Profit
Institutions." Those standards and OMS Circular A-l33 require that I plan and perform the audit to
obtain reasonable assurance about whether the consolidated financial statements are free of material
misstatement and about whether the Organization complied with laws and regulations. noncompliance
with which would be material to a major federal financial assistance program.
In planning and performing my audit of the consolidated financial statements of La A1ianza Hispana.lnc.
and subsidiary for the year ended June 30, 1992, I considered its internal control structure in order to
determine my auditing procedures for the purpose of expressing my opinion on the consolidated
financial·statements and on its compliance with requirements applicable to major federal financial
assistance programs and not to provide assurance on the internal control structure.
The Company's management is responsible for establishing and maintaining an internal control
structure. In fulfilling this responsibility, estimates and judgments by management are required to assess
the expected benefits and related costs of internal control structure policies and procedures. The
objectives of an internal control structure are to provide management with reasonable, but not absolute,
assurance that assets are safeguarded against loss from unauthorized use or disposition, and that
transactions are executed in accordance with management's authorization and recorded proper1y to
permit the preparation of consolidated financial statements in accordance with generally .a ccepted
accounting principles, and that federal financial assistance programs are managed in compliance with
applicable laws and regulations. Because of inherent limitations in any internal control structure, errors
or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of the
structure to future periods is subject to the risk that procedures may become inadequate because of
changes in conditions or that the effectiveness of the design and operation of policies and procedures
may deteriorate.
..
•
For the purpose of this report, I have classified the significant internal control structure policies and
procedures in the following categories: cash; support and related receivables; expenses for goods and
services and accounts payable; payroll and related liabilities; and governmental financial assistance
programs.
18
20 WALNUT STREET· WELLESLEY HILLS. MASSACHUSETTS 02181 • (617) 237-4620· FAX (617) 235-8021
.
•
,
For aU of the internal control structure categories listed above, I obtained an understanding of the design of
relevant policies and procedures and whether they have been placed in operation and I assessed control
risk.
During the year ended June 30, 1992, the Organization expended 97% of its total federal financial
assistance under major federal financial assistance programs and nonmajor federal financial assistance
programs identified in the schedule of federal financial assistance.
I performed tests of controls, as required by OMS Circular A-133, to evaluate the effectiveness of the design
and operation of internal control structure policies and procedures that I considered relevant to preventing
or detecting material non-compiiance with specific requirements, general requirements, and requirements
governing claims for advances and reimbursements and amounts claimed or used for matching that are
applicable to the Organization's major and nonmajor federal financial assistance program, which are
identified in the accompanying schedule of federal financial assistance. My procedures were less in scope
than would be necessary to render an opinion on these internal control structure policies and procedures.
Accordingly, I do not express such an opinion.
•
My consideration of the internal control strudure would riot necessarily disclose all matters in the internal
control structure that might be material weaknesses under standards established by the American Institute
of Certified Public Accountants. A material weakness is a condition in which the design or operation of the
specific internal control structure elements does not reduce to a relatively low level the risk that errors or
irregularities in amounts that would be material in relation to the consolidated financial statements being
audited or that non- compliance with laws and regulations that would be material to a federal financial
assistance program may occur and not be detected within a timely period by employees in the normal
course of performing their assigned fundions. I noted no matters involving the internal control strudure
and its operation that I consider to be material weaknesses as defined above.
However, I noted certain minor matters involving the internal control strudure and its operation that I have
reported to the management of the Organization in the schedule of findings and questioned costs dated
September 2, 1992.
This report is intended for the information of the board of directors, management, the Division of Purchased
Services of the Commonwealth of Massachusetts and other Commonwealth agencies which purchase
services from La Alianza Hispana, Inc. This restriction is not intended to limit the distribution of this report
which is a matter of public record.
September 2, 1992
•
17
Alfred W. Siegrist, Certified Public Accountants, P.C.
..
· Alfred W. Siegrist
•
"Dedicated to providing comprehensive and
innovative services that protect clients-
Certified Public Accountants, P. C.
INDEPENDENT AUDITOR'S REPORT ON COMPUANCE WITH LAWS AND
REGULATIONS, BASED ON AN AUDIT OF FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVeRNMeNT AUDITING STANDARDS
To the Board of Directors of
La Aiianza Hispana. Inc. and Alianza InternationaJ Ventures. Inc.
. I have audited the consoiidated financial statements of La AJianza Hispana. Inc. and for the year ended
June 30. 1992. and have issued my report thereon dated September 2. 1992.
I conducted my audit in accordance with generally accepted auditing standards and Govemment Auditing
Standards. issued by the Comptroller General of the United States. a~ the provisions of Office of
Management and Budget Circular A-133. "Audits of Institutions of Higher Education and Other Nonprofit
Institutions." Those standards and OMS Circular A-133 require that I ptan and perform the audit to obtain
reasonable assurance about whether the consolidated financial statements are free of materiaJ
misstatement.
•
Compliance with laws, regulations. contracts. and grants applicable to La AJianza Hispana. Inc. and
subsidiary is the responsibUity of La AJlanza Hispana. Inc.·s management. As part of obtaining reasonable
assurance about whether the consolidated financial statements are free of material misstatement, I
performed tests of the organization's'compliance with certain provisions of laws, regulations, contracts
and grants. However. my objective was not to provide an opinion on overall compliance with such
provisions.
The results of my tests indicate that. with respect to the items tested. La AJianza Hispana. Inc. complied. in
all material respects. with the provisions referred to in the preceding paragraph. With respect to items not
tested. nothing came to my attention that caused me to believe that the organization had not complied. in
all material respects. with those provisions. I noted certain immaterial instances of noncompliance which I
have reported in the accompanying schedule of finding and questioned costs.
This report is intended for the information of the board of directors. management. the Division of
Purchased Services of the Commonwealth of Massachusetts and other Commonwealth agencies which
purchase services from La Alianza Hispana, Inc. This restriction is not intended to limit the distribution of
this report. which is a matter of public record.
September 2, 1992
· uJ.
•
18
20 WALNUT STREET· WELLESLEY HILLS, MASSACHUSETTS 02181 • (617) 237-4620· FAX (617) 235-8021
•
Alfred W. Siegrist
-Dedicated to providing comprehensive and
innovative services that protect clients-
Certified Public Accountants, P. C.
INDEPENDENT AUDITOR'S REPORT ON COMPUANCE WITH GENERAL
REQUIREMENTS APPUCABLE TO MAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAMS
To the Board of Directors of
La AJianza Hispana, Inc. and AJianza International Ventures, Inc.
I have applied procedures to test La AJianza Hispana, Inc. and subsidiar(s compliance with the following
requirements applicable to its major federal financiaJ assistance program, which is identified in the
accompanying schedule of federal financiaJ assistance, for the year ended June 30, 1992: political
activity, civil rights, cash management Drug-Free Workplace Act.
My procedures were limited to the applicable procedures described in the Office of Management and
Budget's "Compliance Supplement for Single Audits of State and Local Governments." My procedures
were substantially less in scope than an audit, the objective of which is the expression of an opinion on
La AJianza Hispana, Inc.'s compliance with the requirements listed in the preceding paragraph.
Accordingly, I do not express ~such an opinion.
•
With respect to the items tested, the results of those procedures disclosed no material instances of
noncompliance with the requirements listed in the first paragraph of this report. With respect to items not
tested, nothing came to my attention that caused me to believe that La Alianza Hispana, Inc. had not
complied, in all material respects. with those requirements. However, the results of my procedures
disdosed immaterial instances of noncompliance with those requirements. which are described in the
accompanying schedule of findings and questioned costs.
This report is intended for the information of the board of directors, management, the Division of
Purchased Services of the Commonwealth of Massachusetts and other Commonwealth agencies which
purchase services from La Alianza Hispana, Inc. This restriction is not intended to limit the distribution of
this report which is a matter of public record.
September 2, 1992
•
19
20 WALNUT STREET· WELLESLEY HILLS. MASSACHUSETTS 02181 • (617) 237-4620· FAX (617) 235-8021
Alfred W. Siegrist
•
-Dedicated to providing comprehensive and
innovative services that protect clients-
Certified Public Accountants, P. C.
INDEPENDENT AUDITOR'S REPORT ON COMPUANCE WITH SPECIFIC
REQUIREMENTS APPUCABLE TO MAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAMS
To the Board of Directors of
La Alianza Hispana, Inc. and Alianza International Ventures, Inc.
I have audited La AJianza Hispana. Inc. and subsidiary's compliance with the requirements governing types
of services allowed or unallowed; eligibDity; matching, level of effort. or earmarking; reporting; claims for
advances and reimbursements: and amounts claimed or used for matching that are applicable to its major
federal financial assistance program, which is identified in the accompanying schedule of federal financial
assistance, for the year ended June 30. 1992. The management of La AJlanza Hispana, Inc. is responsible
for the Organization's compUance with those requirements. My responsibility is to express an opinion on
compliance with those requirer::nents based on my audit.
•
I conducted my audit in accordance with generally accepted auditing standards, Govemment Auditing
Standards, issued by the Comptroller General of the United States, and the prOvisions of Office of
Management and Budget (OMS) Circular A-133. "Audits of Institutions of Higher Education and Other
Nonprofit Organizations.· Those standards and OMS Circular A-133 require that I plan and perform the
audit to obtain reasonable assurance about whether material noncompliance with the requirements
referred to above occurred. An audit includes examining. on a test basis. evidence about the
Organization's compliance with those requirements. I believe that my audit provides a reasonable basis for
our opinion.
The resutts of my audit procedures disclosed immaterial instances of noncompliance with the requirements
referred to above. which are described in the schedule of findings and questioned costs. I considered
these instances of noncompliance in forming my opinion on compliance, which is expressed in the
following paragraph.
In my opinion, La AJianza Hispana. Inc. and subsidiary compiled. in all material respects. with the
requirements governing.types of services allowed or unallowed; eligibDity; matching level of effort. or
earmarking: reporting; daims for advances and reimbursements: and amounts daimed or used for
matching that are applicable to its major federal financial assistance program for the year ended June 30.
1992.
September 2, 1992
•
20
20 WALNUT STREET· WELLESLEY HILLS. MASSACHUSETTS 02181 • (617) 237-4620· FAX (617) 235-8021
..
Alfred W. Siegrist
•
"Dedicated to providing comprehensive and
innovative services that protect clients-
Certified Public Accountants, P. C.
INDEPENDENT·AUDITOR'S REPORT ON
COMPUANCE WITH SPECIFIC REQUIREMENTS APPUCASLE TO
NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS
To the Board of Directors of
La Alianza Hispana, Inc. and Alianza International Ventures, Inc.
In connection with my audit of the consolidated financial statements of La Alianza Hispana, Inc. and
subsidiary for the year ended June 30, 1992, and with our obtaining an understanding of the
Organization's internal control structure elements related to administering federaJ financial assistance
programs, as required by Office of Management and Budget Circular A-133, -Audits of Institutions of
Higher Education and Other Nonprofit Institutions.· I selected certain transactions applicable to certain
nonmajor federal financial assistance programs for the year ended June 30. 1992. As required by Circular
A-133, I have performed auditing procedures to test compliance with the requirements governing types of
services allowed or unallowed; eligibility; and special tests regarding payroll that are applicable to those
transactions. My procedures were substantially less in scope than an audit, the objective of which is the
expression of an opinion on the Organization's compliance with these requirements. Accordingly. I do not
.
express such an opinion.
•
With respect to the items tested, the results of those procedures disclosed no material instances of
noncompliance with the requirements listed in the preceding paragraph. With respect to items not tested,
nothing came to my attention that caused me to believe that the Organization had not complied. in all
material respects. with those requirements. However. the results of our procedures disclosed immaterial
instances of noncompliance with those requirements, which are described in the accompanying schedule
of findings and questioned costs.
This report is intended for the information of the board of directors. management. the Division of
Purchased Services of the Commonwealth of Massachusetts and other Commonwealth agencies which
purchase services from La Alianza Hispana, Inc. This restriction is not intended to limit the distribution of
this report which is a matter of public record.
September 2. 1992
•
21
20 WALNUT STREET· WELLESLEY HILLS. MASSACHUSETTS 02181 • (617) 237-4620· FAX (617) 235-8021
•
LA ALIANZA HlSPANA, INC
Sdaedule of FbacliDp aDd QuestiODed Costs
JUDe 30, 1992
L
Statemegt of Condition: Of an annual payroll of $~687,467, I tested 20 transactions totaling Sl9,54L
I noted one instance of an unapproved bi-weekly timcsheet in the amount of $~027.
Criteria: Costs charged to federal awards must be for adequately documented allowable services, and as such
should be approved for payment.
~ The result
~:
is questioned costs of $1,027.
The timesheet in question relates to an admjnistrative non-program employee. Although the
administrative employee works closely with management, this timesheet should still be approved.
Recommendation: The employee's supervisor should approve the employee's timesheet.
2.
Stalcmept of Condition: Of a universe of approximately $906,665 in vendor disbursements, I tested
60 transactions totaling $146,895. I noted one instance of an unsigned payment voucher in the amount of
$~OOO.
Criteria: Costs charged to federal awards must be for adequately documented allowable services, and as such
should be approved for payment.
•
~
The result is questioned costs of $1,000.
~:
The decision to pay process was carefully monitored during the year, involving management at the
highest level The deficiency is not in oversight of payables, but rather in the consistent application of the
existing control procedure which caDs for a sign-off on each disbursement voucher.
Recommendation: As discussed with management, I recommend that the Executive Director or the Director
of F'manee and Adminjstration approve all vouchers for payment, and the reimbursement for expenses receive
approval by someone other than the person requesting payment.
3.
. Stalcment of Condition: As of June 30, 1992, the reconciled bank balance with Shawmut Bank
totaled $135,025. FDIC insurance covers balances up to $100,000.
Criteria: Cash and other assets should be adequately safeguarded against loss.
~:
The result is off-balance sheet risk of $35,025.
~:
Three bank accounts including the operating/payroll account are held with Shawmut and
approximately $64,000 is needed for the bi-weekly payroll alone.
Recommendation: Management should consider opening a new account at a different local FDIC insured
bank. Cash needs should be planned to allow sufficient time to transfer funds in to a operating or payroll
account.
•
22
Alfred W. Siegrist, Certified Public Accountants, P.C.
•
LA ALIANZA HISPANA
FY 1991 AND 1992 COLLABORATORS
This partial yet representative list includes those organizations and
individuals with whom the agency maintains significant and regular collaboration
to expand and/or improve services for the community.
Financial supporters are
not listed here unless they collaborate as well as contribute.
Governmental
entities which commonly fund programs (Eg. Department of Public Welfare) are not
listed unless La Alianza collaborates in a capacity above and beyond that of a
vendor agency.
•
A Different September Foundation
Abriendo caminos (Dollars for Scholars Affiliate) Scholarship Fund
Action for Boston Community Development (ABCD)
Alcoholism Outpatient Clinic
American Cancer Society
American Lung Association
American Red Cross
Arbour Hospital
Arts in Progress
Atrevete (Voter Registration Drive)
Au Bon Pan Company, Inc.
Boston-Chelsea Urban Partnership
Boston City Hospital
Boston College Graduate School of Social Work
Boston Employment Commission
Boston Panel of Agency Executives
Boston Foundation Persistent Poverty Project, Strategies Development Group
Boston Public Schools
Boston University
Boston University Graduate School of Social Work
Boston University Hospital/School of Medicine
Boys and Girls Clubs bf Boston
•
Bridge Over Troubled Waters, Inc.
Brigham and Women's Hospital
Bromley Heath Elder Center
Business Volunteers for the Arts
•
Bunker Hill Community College
Cambridge District Court
Casa del Sol Educational Program, Inc.
Celebrate Discovery
Chelsea Schools
Children's Hospital
Chinatown Golden Age Senior Center
City of Boston Elderly Affairs Commission
Concilio Hispano de Cambridge, Inc.
Consulate of Columbia
Council of Administrators of Hispanic Agencies
Council of Elders
Department of Urban Studies and Planning, Massachusetts Institute of Technology
Dorchester Area Planning Action Council
Dorchester District Court
Dudley Street Neighborhood Initiative
El Centro del Cardenal
El Puente, Chelsea
Fidelity Investments
•
For Individuals Recovering Sound Thinking, Inc. (F.I.R.S.T., Inc.)
Governor's Advisory Council on Refugees and Immigrants
Governor's Task Force of AIDS
Greater Boston Legal Services
Grover Cleveland Middle School
Habitat Design and Construction
Harvard Medical School
Harvard School of Public Health
Health through Community:
An International Dialogue
Homebuilders Institute
Institute for Training and Development
International Business Machines Corporation
Jackson Square Developers
Judge Baker Children's Center
Juvenile Court Department (Boston Division)
Kennedy School of Government, Harvard University
Latino Gerontology Group
Latino Health Network
Madison Park School
.
Martha Elliot Health Clinic
Martin Luther King, Jr. public school
Massachusetts Department of Elder Affairs
~
Massachusetts Department of Mental Retardation Board of Directors
Massachusetts Department of Public Welfare Board of Directors
,r
•
.11
Massachusetts Department of Social Services
Massachusetts Department of Social Services Board of Directors, Area Board
Massachusetts Tuberculosis commission
McDonald's Corporation
Mission Hill Health Boston Coalition
Mobile Aids Resource Team
Morgan Memorial Goodwill Industries
Multicultural AIDS Coalition
National Council of La Raza
National Congress for Puerto Rican Rights
National Puerto Rican Coalition
National Puerto Rican Congress
Needham YMCA
New England Deaconess Hospital
Newton Community Service Center
Northeastern University Office of Government Relations and community Affairs
Nuestra Communidad Community Development Corporation
Office of Treatment Improvement, Alcohol, Drug Abuse and Mental Health Services
Administration
•
Partnership for Workforce Cultural Awareness
Phillips Brooks House, Harvard University
Police Alliance of Boston, Inc.
The Prevention Center
Puerto Rican Festival
Radio Continental
River Street Detoxification Center
Roberto Mighty P-R-o-D-U-C-T-I-o-N-S
Roxbury Community College
Roxbury District Court
Roxbury Senior Center
Roxbury Youthworks, Inc.
School Volunteers for Boston
SER - Jobs for Progress
Shawmut Bank
Simmons College
Sol de Jovenes
Jose Solis
South Boston Senior Center
Southern Jamaica Plain Health Center
State Street Bank and Trust Company
Steps for Kids:
A Family Outreach Training Project
Summer Youth Employment Training Program, 1992 Tent City Housing Development Corporation
ABCD
•
•
•
•
TilIIilty School
United South Bnd Settlements
U.S. Department of Co_rce, Bureau of the Census
United States Senate Hispanic Task Force
United Way of Nassachusetts Bay
United Way of Nassachusetts Bay Consulting Services Advisory Board
University of Nassachusetts at Boston
University of Nassachusetts Gerontology Center
Uphams Corner Healthy Boston Coalition
Washington Irving Public School
Whittier Street Health Center
Women's Alcoholism Program of CASPAR, Inc.
WROL Literacy Campaign
routhBuild USA
•
LA ALIANZA BISPANA
FY 1991 AND 1992 SUPPORTERS
The following list includes financial supporters excluding those parties
("funding agencies" such as the Department of Social Services) which directly
contract with or provide reimbursement for La Alianza services. Agencies which
purchase services from La Alianza as part of an effort to provide community
services are listed.
INS~Itu'.rIONAL
I ORQUI IMIONAL SUPPORTERS
Action for Boston Community Development
Frank W. and Carl. S. Adams Memorial Fund
~
A.C. Ratschesky Foundation
•
Agnes Lindsay Trust
Amelia Peabody Charitable Fund
Anheuser Busch
Anonymous Contributions
The Arbour
Artery Business Committee, Inc.
Auffant College Connection
Bank of Boston
Bank of Boston Charitable Foundation
Bank of Boston Charitable Trust
Bank of New England
Bauer Communications, Inc.
BayBank Boston
Blue Cross and Blue Shield
.
Boston Adult Literacy Fund
•
The Boston Bank of Commerce
Boston College
The Boston Company
~
The Boston Edison Poundation
Boston Foundation Fund for Parks and Open Spaces
Boston Gas Company
The Boston Globe Foundation
The Boston Private Industry Council
Boston Redevelopment Authority
Boston Safe Deposit and Trust
The Boston Sail Loft / Harbor Management Company
Boston University
Boys and Girls Clubs
Boy Scouts of America Greater Boston Council
Brigham and Women's Hospital
The Bulger Committee
~
Bunker Hill Community College Foundation
Bushrod H. Campbell and Ada F. Hall Charity Fund
~
Business Punding Group, Inc.
Casa Esperanza
Charles H. Farnsworth Trust
Children's Hospital - Boston
City of Cambridge
Clipper Ship Foundation
Committee to Re-Elect John P. McDonough
Committee to Re-Elect Rosaria Salerno
The Committee to Re-Elect Kevin W. Fitzgerald
Consortium of Black Health Center Directors
Corbett for City Council Committee
Danvers High School Walkathon
Diana Lam Committee
Digital Equipment Corporation
Ebony and Ivory Basketball League, Inc.
~
Ernst and Young
.,
Federated Dorchester Neighborhood Houses
4It
Fidelity Investments
Fidelity Foundation
Forex Travel
Fred E. Weber Charitable Trust
Gannet Foundation
The Gillette Company
Godfrey Hyams Trust
Going Places Ministries
Goya Foods, Inc.
Grupo Despertad Espiritual de A. A.
Hispanic Office of Planning and Evaluation (HOPE)
The Homeless Warehouse
Human Resource Center, Inc.
Hyams Foundation
Inquilinos Boricuas en Accion
4It
International Business Machines Corporation
International Promotions Enterprise
Jules Catering, Inc.
Kehoe, Doyle, Playter and Novick
Loomis-Sayles and Company
Lotus Development Corporation
Mabel A. Horne Trust
Massachusetts AIDS Discrimination Initiative
Massachusetts Black Caucus
Massachusetts Cultural Council
Massachusetts General Hospital
Massachusetts Parole Board
Massport
McCormick Bowers Associates, Inc.
Donya Melanson Associates
4It
Metropolitan Welding
•
National Council of La Raza
NEBS Foundation
The New England
The New England Hospital dba Dimock Community Health Center
New England Medical Center
New England Telephone
The Network Group
Northeastern University
Nuestra Communidad Development Corporation
Phillips Academy
Polaroid
Polaroid Foundation
Project OUtreach
Project Star
Provident Institution for Savings
•
Raytheon Corporation
Reebok Foundation, Ltd.
The Riley Foundation
Sailor's Snug Harbor
Schraffts Charitable Trust
Seasons Cleaning Service
Shawmut Bank
Sociedad Latina
State Street Foundation
Stop and Shop Foundation
Stride Rite Foundation
Todd Lee-Clark-Rozas Associates, Inc.
United Way of Massachusetts Bay
United Way of Massachusetts Bay Neighborhood Response Initiative
WHDB - TV-5
•
WLVI TV-56
•
SUPPORTIRS
INDIVIDUAL
Sandra I. Andrew
Dr. Patricia Arredondo
Jose Arvelo
Bettie Baca
Ronald W. Bailey
Ronald J. Bocage
Jane Bowers
Marynel Campos-Sanchez
Carmen Canino-Siegrist
Juan J. Canoso
Apolo Catala
Caroline J. Chang
Michael B. Cohen
•
Rosita M. Colon
Cynthia Costas
Elizabeth Coyne
William R. Cunitz
Dr. Marco Danon
Michael
s.
Dukakis
Francisco Dominguez
Isabelle Escobar
Sixto Escobar
Ralph I. Fine
Michael A. Foglia
Clara L. Garcia
Stuart M. Gedal
Lenore Glaser
Maria Gomez
•
Ernesto Gonzalez, M.D.
•
Albert Gravelle
~
Gladys Gutierrez
Luis Gutierrez
Terry L. Heide
Robert J. Hildreth
Martina T. Jackson
Jose de Jesus
Robert H. Kittrell
Peter B. Krupp
Regina F. Lee
Paul and Barbara Levy
Harmin F. Linares, Jr.
Oavid F. Lopez
Lawrence Lowenthal
Brunilda Marquez
•
Alvilda Martinez
Enery Martinez
Gary Mena
Lydia E. Mercado
Edwin R. Milan, Esq.
Fernando Miranda
Paul A. Mullaney
Margarita M. Muniz
Jason W. Murphy
Pamela J. Nunes
Eduardo R. Oliva
Jay H. Ostrower
Caroline B. Playter
Joyce L. Plotkin
Ana Maria Porrata-Ooria
Alvin F. Poussaint, M.D.
•
Luis Prado
•
•
John A. Prego
Bruce D. Pulleyblank
Maria Quiroga
Miguel Ringvald
Carlos Robles
Alan Jay Rom
Emma Romero
Sylvia Saavedra-Xeber
Francisco Santiago
Olga Slifer-Santiago
John J. Shea
Victoria Ramirez de Smith
Jose A. Solis
Betsy Tregar
Joseph del Valle
Monica Viggiani
•
Sonia A. Viloria
Clara Wainwright
William E. Warren
Gershon M. Weisenberg
Mei Xee Wong
Robert B. Zevin
•
·e.
A
La Alianza Hispana
Our future is something we build everyday
To:
Betsy Tregar
From:
Miguel Ringvald
Date:
December 02, 1992
Re:
Financial Report
lianza
2000
409 Dudley Street
Roxbury, MA 02119
(617) 427·7175
(617) 427·7176
(617)427.7177
FAX 442·2259
As Exhibit 1 shows, we are using 2 out of 3 financing sources : the
$150,000 term loan from the Bank of Commerce and the $50,000 credit
line from the Shawmut Bank. There is still 1 credit line that we
could tap into:
•
$50,000 from Bank of Commerce.
Also, the budget draft was revised since the last meeting. We are
projecting that we will need around $100,000 from corporations and
$70,000
from
foundations.
Last
year,
we
succeeded
in
raising
aproximately $160,000 from those sources. In order to accomplish
this fundraising goal, La Alianza is working with 2 professional
outside consultants: Jane Bowers and Betsy Ginsburg.
Last but not least, I am planning to leave Alianza. It has been a
very exciting and interesting experience to work here for the last
5 1/2 years. When I
came on board., the agency had an operating
budget of around $1 million and 40 employees. Today, we have a
staff of 80 and a budget of close to $3 million. These 5 1/2 years
have been very . 'challenging because it is very hard to run an
agency that doesn't have any financial cushion (endowment). This
•
meant that we had to manage the governmental contracts with great
Mcmbcrof
United Way
A non.profit 501(c) (3) SOMBA Certified Organization
IOBSFORPROGRES~~
accuracy and tight controls. with the economic recession , some
•
.
funds
evaporated,
united Way monies
government contracts level funded us.
were
cut
by
$55,000
and
Despite .all of that,
the
agency kept growing and La Alianza ended the fiscal year 1992 with
an excess
of
$9, 000.
How did we do this? We devised several
strategies: 1) we started a new third party billable program for
the Senior center which brought an additional
$70.000;
2)
we
transferred staff from the Social Club to new programs, and saved
$40.000; 3) some vacancies were left unfilled for some months and
work was delegated to other program staff.
All of the above
measures
on good
were
implemented without giving up
controls and very
t~ght
internal
monitoring financial systems.
All in all, I am confident that all the financial systems are up-
•
to-date and a very competent and professional staff will keep them
in good shape for the future. The challenges ahead are:
•
to
diversify
funding
sources
(
Federal
contracts,
corporations, national foundations, individuals)
•
to create an endowment
All of the above, will release some of the pressures from
the
staff who work at this agency and will ensure a smooth transition
into the year 2,000 •
•
·
.
LA ALIANZA HISPANA
BALANCE SHEET
DEC 0;2.
DEC 04
CHECKING
-25000
MONEY MKT-CAPITAL
0
TOTAL CASH
-25000
ACCTS RECEIVABLE BILLED Me AMOUNT
JCS-ALI
14-Dec NOV 5000
AFTER SCHOOL
14-Dec NOV 6000
SENIOR CENTER
14-Dec NOV 2000
SAY YES
14-Jul JUN 19791
14-Oct SEP 12000
DSS-SEX ABUSE
14-Nov OCT 4018
14-Dec NOV 3640
DSS-PROTECTIVE
14-Dec NOV 30846
DSS-ADOPTION
14-Dec NOV 13320
DSS-YOUTH COUNS. 14-Dec NOV 2697
DPH-SUBST.ABUSE 14-Dec NOV 11643
DPH-INTERVENTION 14-Dec NOV 7000
DPH-CHEP
14-Dec NOV 4127
DMHA.FAM.
14-Dec NOV 4387
SOCIAL CLUB
14-Dec NOV 23749
14-Oct SEP 1149
.ITLE III
14-Nov OCT 7887
14-Dec NOV 3000
DPW/ASSISTED
14-Dec NOV 15000
OTt
14-0ct SEP 3601
14-Nov OCT 3105
14-Dec NOV 3018
DPH-STREET
14-Dec NOV 2275
DSS-FORTALEZA
14-Nov OCT 8494
14-Dec NOV 8322
TEEN PREG SUB
14-Sep AUG 2284
14-0ct SEP 2581
14-Nov OCT 2581
14-Dec NOV 2581
PAROLE BOARD
14-Dec NOV 1088
MEDICAID SENIOR 14-0ct SEP 13000
MEDICAID MENTAL
14-0ct SEP 6000
TOTAL AIR
236184
TOTAL ASSETS
-25000
30
o
o
o
o
o
o
o
o
o
o
o
~
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
2284
0
0
0
0
0
~ST
FUND BALANCE
JAN
18000
01
JAN
24697
60
90 OVER 90
000
000
000
o 19791
0
000
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
2284
o
0
19791
21682
12000
o
o
o
o
o
o
o
o
o
o
o
3863
o
20000
7000
2697
4500
10846
6320
20000
7000
3640
10846
6320
6000
3000
11000
1387
11000
4500
7000
4127
3000
11000
1149
o
o
o
o
o
o
o
JAN 29
4018
o
o
o
o
o
o
15
5000
6000
2000
19791
6000
3000
11000
7887
3000
o
15000
3601
o
o
o
o
o
o
3105
3018
2275
8494
8322
2284
o
2581
2581
2581
o
o
o
o
5000
3000
o
o DOE-ABE
211184 FOUNDATIONS
-------U WAY
LIABILITIES(short term)
ACCRUED PAYROLL
EST 70000
UNEARNED REVENUE CAPITAL
o
SHAWMUT
o
ACCT PAYABLE
EST 85000
TOTAL LIABILITIES
DEC 18
TOTAL IN
AVAILABLE
PAYROLL
155000 ACCTS PAY
-------TOTAL OUT
56184 LOAN
•••....ENDING
BALANCE
o
7000
3000
6000
3000
1088
7000
3000
o
o
o
o
8500
8500
8500
6000
3000
19125
12000
8500
0
-17000
o
o
o
o
84697
93863
136682
153083
70000
70000
70000
70000
70000
45000
115000
150000
40000
110000
50000
18000
24697
20000
45000
30000
90000 115000 100000
000
3863
21682
53083
.
.
•
(
LA ALIANZA HISPANA
nEC 02! J992
(PROJECTED FY1993 BUD6ET
I
BUILDING
8• A
FT SilirilS
PT Silarin
FRINGE 121X
TOTAL PERSONNEL
lLLI
<C
0=:
Q
251097
0
52730
303827
0
9086
52351
PROFESSIONAL SERVICE
6~406
9000
OCCUPANCY
23000
90000
HANAGHENT
~
GENERAL
PARENT AIDE
26747
206904
0
14327
5617
46459
267690
32364
-
0
94151
14233
22761
131145
AOOPTIOtl "'HTAt HEALT AOUI. TED
FOSTER C. I
135129
234667
105368
16527
,
0
82875
111627
0
25619
16071
28317
66684
92597 ·
384226
147614
1635~6
APP
YOUTH AO"IH MARIANA HEALTH
97000
0
20370
117370
YOUTH
EMU
YOUTH
TOTAL
BRACETTI EDUCATION INTERVENTIOHCOUNSELIN6 EDUCATION
89015
10150
16640
0
38802
61008
\)
(I
(I
. 10400
0
0
3494
0
10332
2132
12812
18693
59534
73819
20134
107709
12282
0
1486471
138462
341236
1966168
EQUIPHENT
32000
TRANSPORTATION
12500
4300
0
80
. 100
1000
13000
200
10
1000
57500
4(10
700
24000
r
17900
0
11100
800
10000
1600
1000
250
100
480
0
200
1300
1000
1500
1500
~o
21100
1500
1500
I
109: 0
150
100
100
300
173216
152500
5200
16200
Ii
21000
18000
25500
400
110
500
250
500
56950
34300
3300
225
200
600
70925
2100
525
400
2400
38525
50
55758
29000
611174
400
38700
12990
89200
8800
126950
300 39000
6900
850
1330
3600
21000
3500
2.15
141551 --------------------------------------------------------32764
306390
144135
101397
1744 ----------------------------------------------------------------------------------------------------------------------6
511176
138370
20434
60384
77319
151214
39000
114609
13612
2577342
Itttltltltilltllttttilltltltltit
l-
CENTRAL COST DISTRIBUTION TABlE
ttttttttltttttlttttttttttttttttt
<(
I
DISTRIBUTE C • A
726328
DISTRIBUTE YOUTH ADftJN
190315
DISTRIBUTE BUILDING
8493
-141551
.,
. ... -- .- - 6% ... .. - . .
SUBTOTAl
559074
0
2018269
DISTRIBUTE 6 • A
-559074
-32764
~..
. .,
~
(
.:
i
sua ABUSE
bOOO
49300
31248
BORROMING ~ "ISCELL.
lOt CONTINGENCY
29000
TOTAL NON-PERSONNEL
246754
2.75
-----------TOTAL
550581
(
PROTECTIVE SENIOR CTR
I
PR06RA" EXPENSES
(
4326~
C• A
..
TOTAL EXPENSES
0
13821
42%
18402
.. 131
338612
17%
93798
6502
20%
21233
151
171870
9%
47609
4574
In
7078
51
113049
6%
31315
78b
{
?U
5J 2
t
1879 5
,9%
52059
I
-20434
...
8493
61
519669
26%
143952
29726
211 ·
180940
9%
50121
9909
0
148279
7X
41074
0
OX
... . 7X
o'
4187
20%
0
0%
43187
Ot
32t
2831
2%
117440
8493
6%
75361
2t
6t
U
11963
0
32532
6484
20876
1461
7%
5662
4%
20735
11
5744
8302
41t
15571
lit
101192
5%
28031
0
1.00
0
(
2577342
1.00
,
r·
----------O-----------O-----------O------43iiio------ii9479------ii4364------2399~5------b636ii------i3iobi------iS9353-----------0----5Sisi------i4997i-------96237---:.:--26479------ii9223-----257734i-
lilllllll.iftlf.l.lt
:\
REVENUES SPREADSHEET
(I
(
tlttlftl'II'lt'lltl.
~
DSS
DPH
DOE/nPW
CDBG-JCS
TITLE III
TEEN PREGNANCY -Sub
HEDICAID BILLIN6
DHH
OTI IPAROLE BOARD
TOTAL CONTRACTS
-
482000
IbOO'r O
115000
43500
23700
(I
90150
1,
75500
70450
28500
35000
Ib9968
0
7b9bO
5000
97000
31500
0
0
0
155520
6000
482000
219020
15000
136000
1600 0
484256
145950
169968 .
0
0
0
0
3405
35919
5000
92957
40187
Ib49
0
90000
35075b
5000
38000
159650
709200
282110
245468
200950
35000
31500
251520
350756
(.
<..
5~00
76960
23700
97000
2159504
4000
2691
3000
0
3000
13542
19200
190350
32500
.';-.
~.
~.
:4
UNITED IIAY (4P)
UNITED WAY
:'611
4200
0
32500
!.
•
(
I
LA ALlAHZA HlSPAHA
....
('
La-
«
~
C
PROTECTIVE SENIOR CTR SUB ABUSE
ADOPTION
PARENT AIDE
. FOSTt c.
BUILDING
FOUNDATIONS
FEES and VOUCHERS
CORPORATIONS FUNDRAI
o
4163
3028
18122
413
o
TOTAL REVENUES
(
~HTAl
HEALT ADUlT ED
220~~
20000
12000
6000
19949
15000
~
I
DEC
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12000
5000
17000
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9641
73278
5000
97510
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482000
241305
142846
223974
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213137
188617
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163850
95036
26732
123183
2577342
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La Alianza Hispana
Our future is something we build everyday
A
lianza
2000
409 Dudley Street
Roxbury, MA 02119
(617) 427-7175
(617) 427-7176
(617) 427-7177
FAX 442-2259
To: Board of Directors
From: Luis Prado
Re: Report on Current Acti vi ties
Date: 12.2.92
Our three current agency wide projects are: 1) Re-structuring study, 2) Fund
Raising Campaign, 3) Long Term Plan.
1) Restructuring Study: (Summary attached) . Recommended immediate actions are:
a- Expansion of Board membership to 19 members. Should be refleted in by-laws.
b- Recruitment of a Director of Operations. More than 11 resumes received as of
today. Need board participation.
•
•
c- Hiring a consultant to help in the development of systems and improve income
stream for the Mental Health Clinic and the Substance Abuse Clinic. Both are
currently the main providers of services to Hispanics in Boston. We need support
in the transition to new state Managed Care model. After interviewing three
independent consultants and getting free advise from all of them, they all agree
these clinics are capable of generating solid revenues. (Cost for top consul tant
is $30,000. for one year, to be covered by new revenues from third party billing
and grants from out of state foundations. I have also requested assistance from
the state Department of Mental Health. Gerry Morrisey, Metro Boston Director
indicated he is working in giving us a better cost reimbursement contract that
can be used to cover consultation expenses.)
2) Fund Raising: We have intensified search ' for out of state donors. Fourteen
proposals have been sent out in addition to local requests. Our contract with
Brakeley, John Price Jones Inc. to identify and obtain contributions from local
corporations ends at the end of December 1993. We have raised $30,000. from NET.
Meeting have been scheduled with Fleet Bank (Dec. 7), Hyams Foundation (Dec. 16),
Ryley Foundation (Dec.. 29 or early January). I would like to recommend a new
six month contract to be renovated in the summer of 1993 subject to additional
funds being raised •
'A
•
3) Long term Planning: I have been working on some ideas on this subject
(outline attached). I feel this is a project the Boston Foundation will find
attractive. I will be requesting funds to cover a six month process that will
serve to both train ' staff on a series of issues and will produce both an
Memberof
United Way
A non-profit 501(c) (3) SOMBA Certified Organization
"
JOBS FOR PROGRESS
®
assessment of current internal and external environments and a document from
which to continue building a fund raising strategy.
Other business: Al though we ended Union Contract negotiations four months ago,
we got a Union signed copy yesterday. This contract has been in effect since
August, 1992. Main changes from previous year are attached. Needs Board president
signature.
•
Events: Uni ted way Site visi t (Nov. 25) a very successful meeting, according to
Uni ted Way volunteers.
Ribbon Cutting ceremony (Dec. 9) sponsored by IBM and SER America.
Board Brunch (Dec. 22) at Gary Mena' s home.
•
•
Ananza
•
. La Alianza Hispana
Our future is something we build everyday
-=-AAQ
~---
409 Dudley Street
Roxburv. MA02119
(617) 427-7175
(617) 427-7176
(617) 427-7177
FAX 442-2259
MEMORANDUM
TO:
Department and Program Directors
cc:
Board of Directors
FROM:
Luis Prado
DATE:
September 10, 1992
RE:
Meeting, Monday, September 14th at 3:00p.m.
--tr
At our meeting with Carmen Canino last night, we received a set of
recommendations on areas to consider in our efforts to realign our human and
fiscal resources. After reading the report a~d discussing its contents with you,
I feel it will be fair to allow a couple of days for you to prepare your
individual feed-back and be ready to give it to me in writing (if possible) at
our Special Meeting, Monday, September 14th.
•
Please be concrete, specific and refer to each recommendation as it appears
in the report.
What follow is a summary of our discussion with the consultants. I have
added some comments on additional work that will be needed before taking action
on each recommendation.
RECOMMENDATIONS: , 1.
Improve and Centralize outreach, ' referrals, intake
- Need to consider practical options
- Need to address this issue from a case management perspective
2.
Consolidate programs
structure
in Divisions,
eliminate current Department
Need to define criteria for clusters i.e. by age groups, or service, or
family group, etc.
3.
Create Division Directors' positions
A.
B.
C.
D.
Community and Mental Health
Education and Training
Family and Youth Services
Gerontology (?)
Need to study feasibility
Need to study financial implications, cost •••
Need to crea~e new job descriptions, assign new responsibilities
•
. This agency is supported by the United Way of Massachusetts Bay
•
•
4.
Changes in Administrative staff
A. Create Director of Operations position
B. Assign new role to Controller
C. E1Lminate position of Director of Administration and Finance
-
Need to develop job descriptions
Need to analyze Controller's role
Need analysis of Director of Administration and Finance role
Need to integrate financial management and fiscal level of responsibility
of Division Directors
- Need to plan introduction of changes and to find resources to train staff
5.
Programs Recommendations
Specific recommendations to other programs missing in Executive Summary.
Only recommendations presented refer to Mental Health Clinic, i.e. to bring
consultant to improve financial stability of the clinic and fully realize its
potential.
- Need to explore related costs
- Need to view this in relation to managed care concept.
- Need to consider third party billing for substance abuse and mental
health together.
6.
Board of Directors; Recommendations: Expansion of membership to 19
and training for , new members.
- To be addressed by Board
•
7•
Philanthropic Community; recommendations:
Request funding
implementation of selected options and planning meetings.
for
The following are some recommendations-to keep in mind when formulating
your comments on these recommendations.
1.
How each specific recommendation will make "things that should be
happening", happen ••• What could each recommendation bring to a more
effective utilization of resources?
2.
How human resources can better be utilized.
3.
How implementation of specific recommendations can be done without
disrupting services.
4.
How these measures will increase revenues, reduce costs or create
savings at the present moment.
Thank you for your attention to these matters, see you all on Monday.
/rmc:wpdirectors
•
•
•
D R AFT -- D R AFT -- D R AFT -- D R AFT -- D R AFT
Five years ago, La Alianza Hispana carried out a community-wide planning program. The
process generated energy, clarified direction, and can be credited with helping La Alianza
Hispana march forward confidently through hard times to expand its services. Today, La
Alianza is a much more comprehensive service provider than it was -- in fact, it is the
largest Hispanic agency in Massachusetts.
Planning has been an important activity at La Alianza. Two year before the plan just
mentioned, a process of agency-wide planning was carried out, led by United Way.
To day, we seek to organize planning again.
We want to intensively review where the agency has come since five years ago.
We want to review the agency's accomplishments.
We want to identify barriers.
We want to grapple ~th changes in the external environment,
And in the internal environment.
•
•
Why does La Alianza Hispana need planning?
We want to revisit our mission statement in view of current realities.
We want to strengthen our relations to our stakeholders in the funding community,
to discuss with them our current services, our work, and their expectations.
We want to revise workplace cultures, to make sure we all share the same sense of
purpose.
Planning will bring the community once again to the table to share with the
community of program participants their vision of how our work contributes to
community development.
In these times, it is important to explore what areas of our work might be funded
differently (an more securely).
In particular, we want to explore the development of for-profit ventures to support
our work.
Planning will help us to consolidate important relationships.
We want to position ourself to respond to obvious changes to come in the city of
Boston, economic, political, structural.
We feel the need to attune to the environment, not only the mission of the agency,
but also our daily work.
We want to consolidate our service delivery stragegy, which is to be a one-stop
service center, a family service center.
•
•
Areas where we provide effective service include: family intervention -- counseling
and mental health; crisis intervention -- adoption, foster care, family problems.
Education and training -- and moving off welfare; stabilizing families. Intervening,
avoiding crisis. Jobs.
We want to do a needs assessment. A survey of the strengths and weaknesses of our
community and of our services.
The program we want to do helps define what can be done with strategic planning in
Boston today. We love to share what we learn in the process, the information and
techniques that might emerge out of the process.
How will we do planning?
We intend to continue our practice of participatory planning.
Using parallel structures to our formal gover~ance
Create an atmosphere of open discussion among stakeholders minimizing barriers
created by professions or needs. We want to equalize people.
•
Outcomes.
To be sure we listen to all segments of the community.
To be sure we synthesize all this information in a way that will guide our next steps.
We have to respond to changes in the environment.
We note in particular that it is important to reach the youth of our community. In a recent
meeting with young people, they voiced a belief that society has written them off -designed a future that offers them no hope. If they hold this belief -- and
unfortunately it is easy to find evidence that supports its validity -- they will only see
hope outside society's normal boundaries.
La Alianza has done its part on this problem, and it wants to do better.
As an outcome of this planning process, La Alianza will consider reorganizing,
restructuring to increase its efficiency to the maximum.
•
,
•
•
•
.
D R AFT -- Talking points to deve p a Planning Proposal -- D R AFT
1.
Develop internal documents reflecting the ,vision and dreams of the agency.
2.
Develop internal fundraising planning committee: Luis, Bruce, Betsy, Jane, Miguel,
etc.
3.
Emphasize settlement house model. Clients come any time of day or evening.
Clients are enthusiastic about agency. It is a community. The regular program
work of a settlement house is all community organizing, community development.
4.
To demonstrate enthusiasm of clients, see videotapes "produced by the people" -elders, summer camp, mental health, graduation.
5.
Despitee all the success, it is time to revision the plan we developed 5 years ago.
The external environment has been changing. The consensus developed by
discussion through that process five years ago could begin to unravel unless
attention is paid.
6.
All stakeholders should parcipate. Neighborhood, clients, participants, Hispanic
communitiy, staff, board, foundation donors, city, state, fed, officials like Kerry.
Time and budget:
1.
Develop Boston foundation proposal between now and December, in collaboration
with Boston foundation staff.
2.
Work on identifying additional prospects for funding between now and December.
3.
Apply for additional funding January - March.
4.
Begin background research March, involve board April, involve community May.
5.
Filter everything summer, report September, get feedback.
6.
Plan series of community meetings J anuary
7.
Report May 19?j.'
6.
Filter everything summer, report September, get feedback.
19~ - March 19~.
•
•
7.
Report May
19~
Draft two -- deadlines (11/23/92)
Deadlines
Develop preliminary proposal by Dec 15.
Discuss with potential lead givers by Jan 15.
Discuss with board by Jan 15.
Discuss with managers by Jan 15.
Discuss with staff by Jan 30.
Refine proposal by Jan 30.
Develop "gift table" of funders by Jan 30.
Submit proposal by Feb 15.
Support proposal with meetings, etc., by April 1.
Develop strategic planning committee by Jan 15, to meet quarterly.
Select consultant by April 1.
Planning Process
Three"months for information gathering
Three months for feedback
Three months for final plan
Three months to begin implementation.
Budget
Year 1 (FY93)
Executive Director 20%time
Administrative Ass't 20% time
Project Director 50% time
Subtotal
Fringe
Subtotal personnel
Overhead @10%
Consultant/Strategic planning
Board training
Consultant
Expenses of off-site retreat
•
Community meetings
Occupancy
Y ear2(FY94)
••
•
WAGES
~----------------------
section 1.
following
Effective July 1, 1988 the
Minimum Wage Scale.
minimum
wage
scale
shall
be
implemented
for
all
employees. Employees below the minimum shall be brought up to the
minimum.
Employees above minimum shall not be affected.
Effective July 1, 1988
Prepara professional
Para professional
without B/A
less than 1 yr.
•
Professional
without B/A
.. 12,000
14,500
16,000
12,500
15,500
16,500
15,500
17;000
after 1 yr.
Effective July 1, 1989 add:
13,000
after 2 yrs.
section 2.
No wages increases will be implemented during the
period of September 1, 1992 through June 30, 1993.
wages will re-open sixty (60)
Negotiations on
days prior to July 1, 1993.
The
Collective Bargaining Agreement will re-open effective July 1, 1993
for wages only.
Effective July 1, 1994, the collective bargaining
agreement
re-open
will
for
wages
and
health
insurance
only.
Negotiations will initiate sixty (60) days prior to July 1, 1994.
section 3.
•
Training Awards.
The Employer may in its sole
discretion provide awards for special training .
• ••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••
LA ALIANZA HISPANA, INC.
UNION
CONTRACT
44
"
.-.
ARTICLE V
••
9105 SBCURITY« DUBS CHBCK-OI'I'« AND 9105 MATTERS
It shall be a condition of
union Security.
section 1.
employment that all employees become and remain members of the
union
on,
or
after,
the
30th day
after
the
signing
of
this
agreement, or their date of hire, whichever is later.
section 2.
The Employer agrees to deduct
Dues Check-off.
from earned wages,
union initiation fees,
assessment,
and /
or
dues, fixed in accordance with the constitution of the Union, of
those
employees
who
give
their
written
Employer to make such deductions.
authorization
to
the
Copies of all dues reports,
shall be sent to the District 65, UAW Office in New York City.
•
Provided, however,
that the Union agrees to indemnify and hold
harmless the Employer from any costs, liability, suits or claims
asserted on account of the union security and dues check-off
provisions
of
this
agreement.
The
union
dues
collections
and
reports shall be remitted monthly to the local Union Head Quarters.
section 3 •
Credit Union Check-off.
The Employer agrees that
it will deduct certain specified amounts each pay period from the
wages of those employees covered by this Agreement, who give their
written authorization to make such deductions.
deducted, shall be remitted monthly to the
The amount so
---------------------------
Credit Union.
The authorization shall
be in a form satisfactory to the Employer •
•
• ••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••
LA ALIAHZA BISPAHA, IIfC.
U If I 0 If
COif T R ACT
8