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Fresno Area Workforce Investment Corp.1st Amendment Agreement - 12-12-2022
UUVUJIyI I CIIVt:MjVV ,U. %.+y CLJ/1yV0—L`f0L) aFLJJy—Or OL—CC I IJI+LJV D'JC'4 FIRST AMENDMENT TO AGREEMENT This First Amendment to Agreem ent (Amendment) is effective as of ❑ecember��, 2022, the Effective Date) and amends the Agreement entered intoFresno Arebetweekn the City of Fresno, a California municipal corporation (City), and Investment Corporation, a non-profit organization (Service Provider). REC A. The City and Service Provider entered into an agreement is fordAugust 1, compensationO22 not o (the Agreement) to provide Youth Development P g to exceed $281,550.00• d the o correct the B. The City and Service Provider now desire to amen tent with tauthor iat on Scope of Work therein, as set forth below consistent as provided in Resolution No. 2022-1 G3_ C. Entry into this Amendment, the Service Provider agrees it has no claim, demand, or dispute against the City. AGREEMENT NOW, THEREFORE, in consideration of the above recit als, fa lch othercitals good and are contcontractual in nature, the mutual promises herein valuable consideration hereby acknowledged, the parties agree that the Agreement be amended as follows:d and 1. Scope of Work. The Scope of Work in the Agreemae d incorporated is hereby eherein by replaced with Exhibit A, which is attached hereto reference. ment, the 2. Effect of Amendment. Except as expressly modified venboftanyhis con#lict between Agreement remains in full force and effect. 1n the the Agreement and this Amendment, this Amendment shall into b the City and 3. Except as otherwise provided S rein, the 101 2022,Agree . ment entered ema remains n full force and effect. Service Provider, dated Aug [SIGNATURES ON FOLLOWING PAGE] 1 UUI:U01y1I CI IVCIUi tC IU. l.i3C UMyUO-LYO U-'4LIJ y-Of VG -CC I IN WITNESS WHEREOF, the parties have executed this Amendment on the date set forth above. CITY OF FRESNO, a California municipal corporation QacuSigned by: By: e8PU9a1nn% A. White City Manager APPROVED AS TO FORM: RINA M. GONZALES Interim City Attorney DacuSigned by: �. 1Z/12/2022 °AaAyf"tj'M. Karst Date Deputy City Attorney ATTEST: TODD STERMER, CMC City Clerk DocuSigned by: B L'ram 12/1212022 ❑eputy Date 2 SERVICE PROVIDER DacuSigned by: By: Re6'M2D22d29464 Name: Jeff Hensley Title- Board chair (If corporation or LLC., Board Chair, Pres. or Vice Pres.) DocuSig ned by: By: A$911950 2rMCC.. Name: Lydia Zabrycki Title: secretary (If corporation or LLC., CFO, Treasurer, Secretary or Assistant Secretary) r—Ao��cuSigynrd by. fi+-^M uuuuolylI CI IVCIUpIU. VyCUFi.7V0-L'10 U-4UJy-Or UL-CC I%,l,ZJVDJC4 Exhibit A Fresno Area Workforce Investment Corporation (FAWIC) Scope of Services Executive Summary The #CaliforniansForAll Youth Jobs Corps is an innovative partnership between the State of California and local government to help underserved youth find employment. The OneFresno Youth Jobs Corps Program was established to provide opportunities for the most vulnerable youth in the Fresno area to be hired and trained for employment with the City of Fresno. This program will help participants (fellows) realize their potential, obtain soft -skills and on-the-job training for entry level positions throughout City of Fresno departments, and earn a living wage. Fellows will also be provided wrap- around services with local Community Based Organizations to remove barriers to employment such as childcare, transportation, mentorship, and case management. Services Description Fresno Area Workforce Investment Corporation (FAWIC) will provide services to 40 Program Fellows during the term of the Service Agreement which may include: a Intake & Assessments Workforce Connection staff will conduct intake and initial assessment of barriers. Assessment tools may include CASAS, O*Net, WorkKeys, and Linked -In Learning, which identify foundational skills gaps and career interests. Referrals to partnering organizations will be made throughout the program as needed. a Case Management Case management includes regular one-to-one contact by Workforce Connection staff (Equus-Youth) to support Fellows with placement and retention. By creating the Individual Employment Plan (IEP), staff will evaluate skills gaps identified during assessments to provide career coaching, guidance and supportive services. a Mentorship a Defined Touchpoints Workforce Connection case managers will contact Fellows biweekly or more frequently, based on their individual needs. Contact will be made by phone, in person, email, or text message. Case managers use CaIJOBS to track contact and services. L/UUUJIyll CIIVCIVFIC IU. l�'CUM�UO-G•FO U-'#UJ�-OrUG-CC I l.I,G:JVD'JC'F o Supportive services: Childcare, housing assistance, food, transportation, etc. Fellows will be provided with the necessary supportive services to participate in the One Fresno Youth Job Corps program and remove barriers to employment; supportive services may include but not limited to childcare, housing assistance, bus passes, mileage, parking, uniforms, safety equipment, eye exams, food etc. Job Readiness Training Workforce Connection staff will draw on an array of workshops and trainings to help Fellows develop soft skills. Workshops and trainings are offered on a continuous weekly basis, remotely, or in person at Workforce Connection sites. a Career Training/Workforce Development Skills In partnership with community colleges, vocational schools, and other training programs, staff will help Fellows match with programs to achieve their career goals, assist with academic registration, and financial aid applications. Eligible Fellows may be co -enrolled to leverage training costs utilizing WIOA funds. s Job Placement Assistance Staff will provide one-on-one resume writing and interview preparation, assist with the completion of employment applications, cover letters, and contact employers on behalf of Fellows regarding job openings in their based on their skills, education, and interests. UUUU,Dl II CI IVUIUPU ILI. 1.r.7CUh17V0-L'#O U-4LJ J.7-Or UL-CC I l.IiLUU D:J C'4 Performance Schedule Figure 1: Proposed Timeline Program Implementation Closeout Time Activities August 10th, T Receive Notice to Proceed from 2022 - City of Fresno March 31 st, 2024 Participant screening with Career Nexus • Recruitment and enrollment • Case management • Supportive services & referrals • Job preparation & readiness training • Job placement assistance • Quarterly reporting April 1st, 2024 - May 1 st, 2024 Schedule of Fees and Expenses • Ongoing case management • Job placement assistance • Assessment for WIOA services • Follow-up • Supportive services referrals • Close-out re ortin Service Provider's sole compensation for satisfactory performance of all services required or rendered pursuant to this Agreement shall be a total fee not to exceed $281,550.06, paid on the basis of the budget narrative Exhibit A-1. Detailed statements shall be rendered monthly for services performed in the preceding month and will be payable in the normal course of City business. City shall not be obligated to reimburse any expense for which it has not received a detailed invoice with applicable copies of representative and identifiable receipts or records substantiating such expense. Statements are to also include reporting on key outcomes of the previous month, including outreach metrics and services provided. UUI:UJIIy.II CI IvCIUF1C IU. I',.A e-VVD'JC•+ Organization Name: Fh-w* Area Workforce klreSlmen[COWOW Project Type:",Around Sma One Fresno Youth Workforce Development Program ;Cost Category: Personnel Plowda oversight for direct staffing to ensure perEarmar" ofltak program. This position will complete and Selhmi[111 $6,252.90 x 7.14 PrcSep Coprdnalur regareo reports and communicate directly with City staff to ensure program is running efficien0y. Will be the direct Oct 19, 2022 to May 1, 2024 FTE x 1&5 mos $ 8,250.46 Wnacl for 0 p awarl related Ifddy!ion rnll PdviQd ar�purl niprfiparrtiBl �O[FS•RS wIC1y{irlg- nraxlprmg of mond'lyespend4was bensura com➢lian aArel con"d hudgetand facet regw6mants. Rcoacawon of local proyecl p•Wrd. Oct 19, 2022 to May 1, 2024 4329.02 x 2.86 % FTE $ 2,290.48 AccounWlo Specialist lw Ppcasa g ashae9s for pik"o wows". rewe,vng ledgers mid W33 monody fora wy trivaces am x 18.5 mo& prepay oad%s su*it*d for pffTwit by venocn and r wmliea f av:i88a trpr *. Pavilion wile GrOw16a use m9nay61ridrq 1p owersae ao program services, including supportive services, short-term x.1.00 FTE x ase CManager hrari% referrals to other community services to address barriers, and job placement services Io ensure successful Oct 19, 2022 to May 1, 2024 ,4,246.67 18-5 mos. $ 78,563,33 auloome for all enrolled Fellows. Position will be provided using an existing ser»ce - FICA @ 7.6576, FUTA Payroll Taxes Required payroll taxes based on mandateds rates. Oct 19, 2022 to May 1, 2024 a d 0%, SUI @ 6.2 % $ 10,363-87 235% I1ealthlMed al 11.51 %, Staff Benefits Staff Benefits Oct 19, 2022 10 May 1, 2024 I-ife re 0.Retiremenntt @ 1.10 % , $ 11,584.73 Disabililty, @ 0,12% 17Z97 miles per month for 1 staff employee at 15.625 per mile (172.97 Local Mileage Local mileage reimbursement for 2 slaff calculated on the current IRS approved rate Oct 19, 2022 to May 1, 2024 miles per month x 18.5 $ 2,000.00 months x 1 employee x ,625 per mile = o ;and equals 5182,11. $ 17823 es Bank Charges ADP payroll processing fees P Y I;$89,113.27 X.002= Postage is o¢St alloraled expense and will cover client mailings, including but not limited to FedEx shipping fees $2.70 X 18.50 $ 50.00 Postage and LISPS postage and certified mailings. raonlds=S50 20% of total revenue Equus Workforce Solutions is required to conduct an annual audit for schedule of federal expenditures and indirect and equals S253.70. $ 253.70 Audit Services cost review- 1($126,850.87 X.20% _ $253.7➢ $5-41 per month for Printing Printing costs include, business cards, printing, and copying 18.5 months and equals $ 100.00 100600. cost allocated expense Office Supplies Office supplies for program staff charged to grant (for all office $ 178.57 tansunulNes $351$75 per month for 20 months and equals Two shared staff charged to project at a cost allocated % and one direct staff members will receive a cell phone :$827.12. $ 827.12 Cell Phones stipend. ((((75'18,5)'Tl4%)+(35 '18.5)'2, 86%)+(35' 18.5 $6.00 per S1,000 of Insurance General and Professional Liability Insurance for each project, a necessary cost of doing business. revenue and equals $ 76111 $761.11, All employees are required to pass drug last llelore they m" Om , an 159up employee, Although most of the Staff Recruitment erphyer= listed in this budget are current employees, we have included a small amount for new hire or $ 150.00 reolaurrwrds. Currently our provisional indirect cost rate is 10.43% for the WIOA projects. However, for this projed, EWS proposal ($115,560.60 X 1-77 % S 11 29(L27 Indirect Cost submitted has elected to charge 9.77% of subtotal direct costs. (S115,560.60 X 9.77% = $11.290.27). _ $11,290.27) :Coat Category: Direct Services ($Vyfte Tow Description Tnne Pe:' x3 Cost Sraa3d4wzr C--•ot VM include a variely of servims based on "rmw&of each FAmr to participate and successfuly complete the Support Services lnf� such as childcare, transportation: mileage, stipend, bus passes, car repair services, driver's ed, and Throughout [he Program r, --� Direst Sarvleps Toial: S 12?1SO0.0 Administration (No mom than 10% of total A.iW) (Directs staff in the implementation of policies, goals and objective to ensure compliance August 10,202210 May 1, 2024 -05 FTE @ $6,426.45 x S 12 652 91 2 vrs. Senior Deputy Director Program Coordinator Direct dvraight and management of 2M" and+nplmlleNelm of all project activities, including policies, goals am D*Cwn m ensum mN a ot" August 10, 2022 to May 1, 2024 .06 FTE �$4.06.D6 x $ 9.196.12 2 Fiscal Account Manager a and fiscal reporting- Manages accounting procedures and processes invoices, payment po g- August 10, 2022 to May 1, 2024 .133 FTE�$2.fi95.02 x S 5,35004 2 `add additional lines if needed, please ensure calculation are correct Cm. C U) U CD Cn ui E cc z o n N_ ~ ca O a M O CO OO M ti cM M O— CV '�t 6f O ".4, M OO I` M O M — O ai O 6) O M CM 4 m O N CD O O Lfy m CO co m OO O Lf) mU') �[? O CV N U) M U) I'- M OO M • c OO CV c O Lco N CV 6) Lf) r— CV �- • 69 • M O O�� CD w M M ti OR M I'- M CA O O O) N O CD Ocr M CDM M� CO O N (D C� O Ln M CO CO M CO O U') M U-) Ln O N N Lq M LA r- cM Cb — M C: CO N 000 O U-) N N MU') N• s fag J N — — O � Q I— O H W t— a J U J Q O CD w M M a0 M CA O LO M O U O 0 r�r m O co co ti -�t m Op CV N CO C) - O LO O) CO CO OO M 00 L-0 M LO O N N. U M Lf! ti OO -- M CO N CO CD r L27 CO N M LO • ti Cy9 CA E9 b9 GF} Ft} ffT e=, 6g H} QS- • N O U L- O CD -V _ f6 O N 0 U co c (D m p c cu C Z • 0oo Cl d O.. CD (n y> 0 0 O O U O C> co H- w O (D N p O U U Q U j 2 m E cL O U U N O <U 2.� ca. a) CV aa¢U0-<ndcnU), a • V5 0 U cn o c O c o c O O 12 i CU C O C d C fD C N C C O O coV i to i fn Cn N • a 0 0 0 0 0 ... fi i cn f2 cn a) cD E E E . k CU N d O N f1 .� �d�adlLOpQQQ UUUUJIIY.II CI IvwluyJ' IU.%-,7CLjmuuo-L'40L/-•FUJy-orUL-CC II,I,L"JUDU=-+ Organization Name: Fresno Area Workforce Investment Corporation Project Type: Wrap -Around Services REPORT DATE One Fresno Youth Workforce Development Program WRAP AROUND SERVICES PROVIDED" Dates covered under Report Number served under case management during reporting period Intake & Assessments Case Management Mentorship Defined Touchpoints Supportive services: Childcare, housing assistance, food, transportation, etc. Job Readiness Training Volunteer Opportunities Job Placement Assistance Re-entry Support Services O C � O •p ar 5 C N a) tl0 c a lg 0 � Ln m O C n aj c O LA � 1 1 T C l N roc c cY 1 � C 1 ro 1 0 g 1 orr....rrrrrr----oma-o---------oo--rwr° 1 N i C N a a p" ° °�' a) ° ° S°�L s m v o� O a+ in c U in m d v 0 U vvi 20 n ++ C m C t OJ p a) O1 Ql p C O 19 ❑ 7 ° u g� C �� �u� L m co m U L m m O a+ oa L) 1 u �LA - o@ v 4 A e e- a e. - r r r r r r a r r- r r r- v 1 •G O I O � V 1 '•5 a+ «� R I W p 0 (J o c S r' a I x !Z ! v a 8V) u ULn j :` a $ E O t w dim F �J C (J V• S Mdi Z R C �° m U Uh V7 a+ 00 Q a to }¢ a ` U 41 1 O v G I e c o t o o 0 1 ofj ab c o Za o g5 n u° o m �°, o R c U a . u° r 1 tJ CO t LL I t m m ii io m N Il G fl a1 U Q 2 N Q Ul 2 O e o- a a La A 4 G e — A 4 t A � R R QJ�1 � a G B = u. o ) o W +' m 9 LL LL pO V � E � G � � � •C 4 e � � t 9 � mao-rrr------- ---rrs C Y � C � C � M IE U = R 4 - 6 O � J V) O C � N YO O N 0 c N p u O C V1 8 U O CLn C K _ � C ' L I r � u O 41 O a+ c g E m c cc u a s t u c u d N ° u Y l Z N OD ° a u v O I tCL VVVUolylI CI Iv Cluyty IV. I;J'%'4JVDUU-4 Moore Grider & Company LLP CrrliJir'd Public el iamllullf5 a Pnr,mvship lur,rulnlX INDEPLNDLNT AUDITORS' RCPOR"1' :iicaanfnrlry corgroru,ions Thomas, Uell,GI'.r1Ace ' Board of Directors nenke S, I lard, C.PA. Fresno Area Workforce Investment Corporation CEI. Fresno, California Kennrlh t, Labcndcira, C.I!A., Acaunlar� s•Giq.lea.n Pamela 1,Callelnure,C.P.A. Report on the Financial Statements At- u"crLwp,r+lien Karl i. Nuyes, C.PA. We have audited tile' accompanying financial statements of Fresno Area Workforce Investment Corporation, which comprise the statements of financial position as of June Cory J. Bell, C.M. 30, 2021 and 2020, and the related statements of activities, combining statements of Aaron C Salkll, CPA, activities, and cash 110ws for the years then ended, and the related notes to the financial Kendall K. Wheeler, C•PA. statements. Clrric M.11'icbc, CPA., C T.. A--r., crLoq,-Iinu Hanagement's Reqlvnsibility fir the Financial Statements Lisa Ilrown, C.I!A., CUT- " Management is responsible for the preparation and fair presentation of these financial Kielwed L. nolland, CPA, statements in accordance with accounting principles generally accepted in the United 'IiunCollins, CTA. States of America; this includes the design, implementation, and ilia llltellance of., AL- Qdii1•L"` —all'" internal control relevant to the preparation arid fair presentation of financial statements Ginger A. Lozano, CPA, that are flee from material misstatement, whether due to fraud or error. Abol M. Cah01a, E'A- Audilors' ResImnslbility Kuhl D. Sled, C.I!A. Stalin I lernandw, CYA. NFC140 Itoscnlhal, C.Pr1. Shama 11. \liwdv, C.P.A. Kirslen Year.;, C.N.A. Franklin Daniel, CPA. Our responsibility is to express an opinion on these financial statements based on our audits. We cunductcd our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing-Standar Is, issued by the Comptroller General of the United States. Those standards require that lire plan and perform the audit to obtain reasonable assurance about whether tile financial statements are free of material misstatement. --Jerome WOW, C.PA, i°"'="'" An audit involves performing procedures to obtain audit evidence about the amounts Robed F, Grider, CXX and disclosures in the financial statements. 'file procedures selected depend oil the R<ir.a auditor's judgment, lI1CIU(hllg the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that arc appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 32-9 E. Sierra /Ste. ltrl / Fresno, CA 93710/5591140-0700 fax 559440-0600 www. mooregridencom 15 VUUUJIIY. II CI IVWUPW IV. %a yCUF1�V0-G'-FO V-'lVJy-OrUG-CG IIJ I�L'JV DO C'F Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Fresno Area Workforce Investment Corporation as of June 30, 2021 and 2020, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Supplementary and Other Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. On pages 17 and 18, the accompanying schedule of expenditures of federal awards as required by Title 2 U.S. Code of Federal Re lations Part 200, Uniform Administrative Requirements, Cost Princi les and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the financial statements. The accompanying supplementary information on page 20 is presented for purposes of additional analysis and is also not a required part of the financial statements. Such information and the schedule of expenditures of federal awards is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards in accordance with Government Auditing_ Standards, we have also issued our report dated January 18, 2022, on our consideration of Fresno Area Workforce Investment Corporation's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Fresno Area Workforce Investment Corporation's internal control over financial reporting and compliance. Fresno, California January 18, 2022 I M5 Page 2 16 LJuuuo ILJ.II CI lvwu tC ILJ. I,OCUM.7V0-L'40LJ-YLJJy-Or UL-CC I l+l,L"JUCJ C'F FRESNO AREA WORKFORCE INVESTMENT CORPORATION STATEMENTS OF FINANCIAL POSITION JUNE 30, 2021 AND 2020 CURRENT ASSETS Cash Grants receivable Other receivables Prepaid expenses TOTAL CURRENT ASSETS DEPOSITS TOTAL ASSETS ASSETS 2021 2020 $ 441,900 $ 221,251 1,235,995 1,691,942 37,025 46,912 122,927 102,682 LIABILITIES AND NET ASSETS CURRENT LIABILITIES Accounts payable and accrued expenses Accrued vacation Refundable advance TOTAL CURRENT LIABILITIES COMMITMENTS AND CONTINGENCIES (Note 4) NET ASSETS Without donor restrictions TOTAL LIABILITIES AND NET ASSETS 1,837,847 2,062,787 9,064 9,064 1,846,911 2,071,851 1,215,346 1,584,408 197,904 - 186,456 133,000 0 1,546,250 1,770,864 0 0 300,661 300,987 $ 1,846,911 $ 2,071,851 See Accompanying Notes to Financial Statements Page 3 17 UUUU01y[I CIIvuluptl IU. iL,%,.000ou C'# FRESNO AREA WORKFORCE INVESTMENT CORPORATION STATEMENTS OF ACTIVITIES YEARS ENDED JUNE 30, 2021 AND 2020 2021 2020 REVENUE AND OTHER SUPPORT WITHOUT DONOR RESTRICTIONS Federal revenue: Grant income $ 15,936,172 $ 16,625,962 Program income 296,206 369,571 Total federal revenue 16,232,378 16,995,533 Other revenue: Grant income - State and City 754,159 210,451 TOTAL REVENUE AND OTHER SUPPORT WITHOUT DONOR RESTRICTIONS 16,986,537 17,2051984 EXPENSES Program Services: Workforce Investment Act (WIOA) Title I programs: Adult Funds 6,141,583 6,132,223 Youth Fonnula 5,521,182 6,830,716 Dislocated Worker Funds 3,718,626 3,435,279 Rapid Response Funds 205,932 319,122 COVID-19 Employment Recovery 36,237 49 Wildfire Temporary Jobs 4,829 0 COVID-19 Impacted Individuals 309,047 26,954 WAF 6.0 and 7.0 49,400 84,648 Slingshot 0 134,757 ETPL Project Merced 0 31,785 Wildfire Workforce Development 4,519 0 Cal Fire 355,968 16,925 Fresno Fire 240,601 0 I IRCC 202,963 0 Pathway Home 420 0 Prison to Employment 83,133 112 P2E Merced 0 12,915 Regional Planning Merced 2,692 4,381 STEPS Foundation 0 147,651 TCC 109,405 28,367 Administrative Services 326 281 TOTAL EXPENSES 16,986,863 17,206,165 DECREASE IN NET ASSETS WITHOUT DONOR RESTRICTIONS (326) (181) NET ASSETS WITHOUT DONOR RESTRICTIONS, beginning of year 300,987 301,168 NET ASSETS WITHOUT DONOR RESTRICTIONS, end of year $ 300,661 $ 300,987 See Accompanying Notes to Financial Statements Page 4 18 e N O M W z W zz W '!S P O O O O O O O O O O N O O O O N 00 N L Ld PCs H � � 0 0 0 0 0 0 0 0 0 o rn o 0 0 0 0 a 3 � o �x a En O O O O O O O O O O O O O M M _M a1 ON N a' N M v 0Wa ffl `6 N N O M \00 O 00 M `O •• N O 00 ' N h a� M W1 C Obi N M 0N0 Vl 9 tt N '7 61 Y. 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W 17N C H Owaafi0nv�iE See Accompanying Notes to Financial Statements Page 5 19 0 0 0 0 0 0 0 00 0 0 a, 10 0 0 0 v o0 0 00 M 09 O O O O O O O O O O N 0 0 0 0 pD lO c ,q u N tw U U a x p O O O O O O O O O O m O O O O n ,It O O O O O C O N O O w O n 0 oo in n .n N n � n 69 O O O O O O O m O O Cl M O 0 0 O O� Oi (� O\ V i tt � O vn O O O O O O N O 0 0 0 0 0 N C M O � 14 N N 69 In 0 v a 0 rr N a �O N 66 ch �4 Iq v M rl 00 V3 b O\ eV N 0 0 Q O\ Q n O Q� O M 09 0 .d o iC W x o; •d a•C � yet w y cd y .� „ O a. q•�'U� >•� Fr O N N tdr o O QUar a,gt .rd-. f0 EF See Accompaa nyingg otes o mancwoal`Statements- Page 6 20 V] w H U w 0 H w w d H W z z ov O a> W w di U " t— M M %D to n — �10 .-. — M �O .--� 00 •--� r+ MN In O O low 00 Q+ Vl 00 rr C \D C'L 00 vl ,D t/ L n q 'dam 00 O N n 00 •�df wNknMinw I MMMLnM N O\ c1 NLf) M V 1 %D N CD Ch M ado M 0000 N � � 6 0 0 0 0 0 0 a 0 0 0 0 D\ O O O N N r+ M 6 0 N O O O O N O kn C CD O It tn C to en - v1 rwM 01i N l; r ko N V9 V) CD CD CD owa-a0,aaaa 00 kn en M M M fie Q� 13 Y W yy y N G i 4) .ftic `� a�i °' b 0. z W p N tad U 'b O D W a _ See Accompanying Notes to Financial Statements Page 7 21 0 N O M1 OW 0 0 0 0 0 0 0 0 0 0 0 0 0 N C3 u w w 0 0 0 0 0 0 0 0 0 0 Q Q o �o CD0o a � u N Do N F w � a � w w C o C o g o n 0 0 0 M Oo O w o r NLn c "Yj N � rl (~ G w � 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CpI m ar u w w V1 l� V1 �O N py N h W N O^ O N 00 O ICL�O w T �D M .•. .•. F SI N e.f Qa o� a w coo N o m M O M M N 'D f1 -1 ate. 'C h N LT Ov `O .Mw O 00 .N�-.^ 10•1 .M•. M N N N M F LL eq a �A d G h O en N N r��c N� v�i O -4 Hl a T ^ a0 O O, W, O N m "D O N oo V1 F V1 �D ? O� e4 G o0o M b r N ONO N In ^O M N �r W N o0 V1 N 0 a V a w Vf 0 W _ W ca G id k O R 5C a1 •y N v v w .� w ,�., v W al B V. 'A Q O F u A O p. � y F+ � See Accompanymgvtes to Financial Statements Page 8 22 %04 �n hmN vim Mrn MO vi kn 2 M T CDN v1 h-T 00 O% M Vl lG N 'D 00 DD 00 DD t � T N O� 00 N vl N �1 M O kD M %O M .� N M C',oc� C N N O ell pNam.+ pry E. w O oo-.0(DCD 00000 V1 M IW.. 'O E. O 601 O a E w 69 O O O O O O O O 0 0 M 0 0 O _ M C. O O Co O O O O O O O O CDt` O tr N tH � O O O O O O O O O t M CD� O N of CO 14 kn 00 6q 0 0 0 0 0 CD 0 0 0 0 0o N M O CD ri t % V9 kn 00 be O O O O O O � 00 B O O 00 O O CD �� CD N tV be •r 00 N V9 ib V a N rl H H tn V O 1H 00 Go i rn� o, N GA W a C pWp v 5 g iC o. > y C m .y .f A y � ^ d 'y � S7 � � .� U 9Rr C . CS > E " c „ is O �[j.S���Qwa.rxtn rnF-•.� F Notes to F`nanctal Statements See Accompanying Page 9 23 VVI:U JII�.II CIIVCIUF.JC IU. li.7CU/Y7V 0-L'40 U-�FUJy-Or VG -CC III, L'JV D'J CY FRESNO AREA WORKFORCE INVESTMENT CORPORATION STATEMENTS OF CASH FLOWS YEARS ENDED JUNE 30, 2021 AND 2020 2021 CASH FLOWS FROM OPERATING ACTIVITIES Decrease in net assets $ (326) $ Adjustments to reconcile decrease in net assets to net cash provided from (used by) operating activities Changes in: Grants receivable 455,947 Other receivables 9,887 Prepaid expenses (20,245) Accounts payable and accrued expenses (369,062) Accrued vacation 11,448 Refundable advance 133,000 NET CASH PROVIDED FROM (USED BY) OPERATING ACTIVITIES CASH FLOWS FROM INVESTING ACTIVITIES CASH FLOWS FROM FINANCING ACTIVITIES NET INCREASE (DECREASE) IN CASH CASH, beginning of year CASH, end of year 220,649 C e 2020 (181) (6,011) (24,979) 36,362 (75,079) 26,818 0 (43,070) 0 0 220,649 (43,070) 221,251 264,321 $ 441,900 $ 221,251 See Accompanying Notes to Financial Statements Page 10 24 VUUuo I y I I CIIVCIUPU IV. l�SC VMyUO-LYOI../-'FVJ.7-Or UL-CC Il..I+L:/V D'J C4 FRESNO AREA WORKFORCE INVESTMENT CORPORATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 2021 AND 2020 NOTE 1: ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Fresno Area Workforce Investment Corporation (FAWIC), a California nonprofit corporation, is an administrator of federal pass -through funds for various governmental programs. The organization, in turn, contracts with various service providers to provide training and services to eligible program participants in the Fresno City and County Service Delivery Area. Programs administered by the organization include the Workforce Investment and Opportunity Act (WIOA) and other employment -related training programs. The following is a summary of the significant accounting policies of the organization: Method of accounting — The financial statements are prepared using the accrual basis of accounting, in which support and revenue are recognized when earned or due and expenses are recognized when incurred. Basis of presentation — The organization is required to report information regarding its financial position and activities according to two classes of net assets: net assets with donor restrictions and net assets without donor restrictions. Grants and other receivables — Grants and other receivables are stated at the amounts management expects to collect from outstanding balances. At June 30, 2021 and 2020, the organization considers all amounts to be fully collectible; therefore, no allowance for doubtful accounts is reflected. Capitalization of assets — Assets purchased with grant funds are not depreciated but expensed when purchased, as required by the funding agencies. Accrued vacation — The organization has accrued a liability for vacation pay which has been earned but not taken by employees: Accrued vacation at June 30, 2021 and 2020 totaled $197,904 and $186,456, respectively. Refundable advance — FAWIC is the recipient of grants that require expenditure for specified activities before FAWIC is reimbursed by the grantor- for the costs incurred. Documentation showing actual costs expended is included when submitting a monthly or quarterly report for reimbursement. Certain grantors pay in advance of incurring the specified costs; in those cases, the amount received in excess of amounts spent on reimbursable costs is reported as refundable advance. Income taxes — FAWIC is a nonprofit organization under- Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Franchise Tax Code. Thus, no provision for income taxes is included in the accompanying financial statements. Tax returns are filed in U.S. federal and state of California jurisdictions. Tax returns remain subject to examination by the U.S. federal jurisdiction for three years after the return is filed and for four years by the California jurisdiction. There are currently no tax years under examination. Interest and penalties on tax assessments are classified as an expense when incurred. For the years ended June 30, 2021 and 2020, interest and penalties totaled $0. Page 11 25 LjUUU01y II CI Iv CIVFll7 IV.l.i�C VM.7V0-L'f0 V-4VJ�-Or UL-CCIVI,L'JV D:J C'4 FRESNO AREA WORKFORCE INVESTMENT CORPORATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 2021 AND 2020 NOTE 1: ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Accounting estimates — The preparation of financial statements in conformity with generally accepted accounting principles requires management to snake estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Expense allocations — The costs of providing various programs have been summarized on a functional basis in the statements of activities. Expenses are charged to programs and supporting services on the basis of program costs. Administrative costs include those expenses that are not directly identifiable with any other specific function but provide for the overall support and direction of the organization. Accordingly, administrative costs have been allocated among the programs and supporting services benefited. Advertising costs — Advertising costs are expensed as incurred and totaled $521,116 and $300,336 for the years ended June 30, 2021 and 2020, respectively. Reclassifications — Certain accounts in the prior -year financial statements have been reclassified for comparative purposes to conform with the presentation in the current -year financial statements. The reclassification had no impact on the previously -reported decrease in net assets or cash flow information. NOTE 2: AVAILABILITY AND LIQUIDITY Quantitative - Financial assets available for general expenditure, that is, without donor or other restrictions limiting their- use, within one year of the .date of the statements of financial position, comprise the following: Cash Grants receivable Other receivables Prepaid expenses Total Financial Assets 2021 2020 441,900 $ 221,251 1,235,995 1,691,942 37,025 46,912 122,927 102,682 $ 1,837,847 $ 2,0621787 Qualitative —The organization maintains financial assets, consisting of cash on hand, accounts receivable and prepaid expenses to meet its nonnal operating expenses based on its annual budget. Operating expenses are compared to budgeted expenses on a monthly basis and financial assets on hand are adjusted as necessary. The organization's goal is to maintain enough financial assets to meet 30 days of operating expenses given the nature of the reimbursement grants with which it operates. Page 12 26 UVUU0Iy1I CI IVUIUVU IU. I��CUMyVO-L'#O U-'FUJ�-Or UL-CC Il.rIrLJU DJ C'# FRESNO AREA WORKFORCE INVESTMENT CORPORATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 2021 AND 2020 NOTE 3: RETIREMENT PLAN The organization participates in a single -employer 403(b), Tax Sheltered Savings Plan with Capital Bank and Trust. Monthly contributions by the organization are 7% of gross salaries with all contributions being 100% vested. Amounts charged to salaries and benefits expense and contributed to the plan for the years ended June 30, 2021 and 2020 were $146,072 and $138,462, respectively. NOTE 4: COMMITMENTS AND CONTINGENCIES Grants Revenue received under grant agreements is subject to audit and retroactive adjustment by third -party payers. There are no pending audits or proposed adjustments, and no provision for estimated retroactive adjustments has been provided. Operating Leases The organization leases various equipment, warehouse and office space under noncancellable operating leases that end at various dates through February 2032. Future minimum lease payments are as follows: Year Ending June 30, 2022 ' $ 1,185,018 2023 1,465,750 2024 1,494,934 2025 1,316,963 2026 1,231,560 Total $ 6,694,225 Lease expense totaled $873,265 and $863,041 for the years ended June 30, 2021 and 2020, respectively. This page space left blank intentionally. See next page for continuation of notes. Page 13 27 L/UUU0j 1I CIIvulupu IU. 1,.7CUMyVO-L•FO U-'4UJy-Or UG-CC Ilil�L"JUCJC'4 FRESNO AREA WORKFORCE INVESTMENT CORPORATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 2021 AND 2020 NOTE 5: FUNCTIONAL CLASSIFICATION OF EXPENSES Expenses by function for the year ended June 30, 2021 are as follow: Program Administration Fundraising Total Advertising $ 518,153 $ 2,963 $ 0 $ 521,116 Communications 194,280 0 0 194,280 Insurance 26,199 22,413 0 48,612 Maintenance 224,263 17,947 0 242,210 Memberships 35,677 218 0 35,895 Miscellaneous 53,527 0 0 53,527 Office expenses 64,570 1,083 0 65,653 Professional services 122,371 106,132 0 228,503 Property purchases 304,261 245 0 304,506 Rent and leases 873,265 0 0 873,265 Salaries and benefits 1,981,283 924,159 74,045 2,979,487 Service providers 11,063,229 240,652 0 11,303,881 Staff development 14,747 349 0 15,096 Travel 1,643 1,608 0 3,251 Utilities 117,581 0 0 117,581 TOTAL EXPENSES $ 15,595,049 $ 1,317,769 $ 74,045 $ 16,986,863 Expenses by function for the year ended June 30, 2020 are as follow: Advertising Communications Insurance Maintenance Memberships Miscellaneous Office expenses Professional services Property purchases Rent and leases Salaries and benefits Service providers Staff development Travel Utilities TOTAL EXPENSES Program Administration Fundraising Total $ 297,873 $ 2,463 $ 0 $ 300,336 116,519 28 0 116,547 26,282 22,413 0 48,695 194,654 17,756 0 212,410 35,046 161 0 35,207 70,639 779 0 71,418 61,208 1,414 0 62,622 239,725 62,130 0 301,855 135,512 362 0 135,874 863,041 0 0 863,041 1,919,210 897,615 64,018 2,880,843 11,684,539 280,350 0 11,964,889 63,564 3,229 0 66,793 16,314 5,326 0 21,640 123,995 0 0 123,995 $ 15,848,121 $ 1,294,026 $ 64,018 $ _ 17,206,165 Page 14 28 UUI:U01 II CIm-nu u IL). l+5CL1MyU0-G'40 LJ-'4UJy-Or UL-CC Il.lrL"JV DJ CIF FRESNO AREA WORKFORCE INVESTMENT CORPORATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 2021 AND 2020 NOTE 5: FUNCTIONAL CLASSIFICATION OF EXPENSES (Continued) The accompanying statements of activities report certain categories of expenses that are attributed to more than one program or supporting function. Therefore, expenses require allocation on a reasonable and systematic basis that is consistently applied by management in the preparation of its annual financial statements. The expenses that are allocated include costs for salaries and benefits, which are allocated on the basis of time sheets supporting actual time and effort. Other operational expenses including advertising, conununications, insurance, maintenance, memberships, miscellaneous, office expenses, professional services, property purchases, rent and leases, service providers, staff development, travel and utilities are allocated on the basis of time and effort and actual costs as reported by service providers. NOTE 6: CONCENTRATIONS Credit Risk The organization maintains its cash accounts with one bank located in Fresno, California. The Federal Deposit Insurance Corporation (FDIC) insures total cash balances up to $250,000 per bank. At June 30, 2021 and 2020, the organization's uninsured cash balances totaled $476,507 and $231,685, respectively. Grant Revenue During the years ended June 30, 2021 and 2020, approximately 94% and 99%, respectively, of the organization's support was from the U.S. Department of Labor under various Workforce Innovation and Opportunity Act grants. NOTE 7: RISKS AND UNCERTAINTIES The organization's operations may be affected by the ongoing outbreak of the coronavirus disease 2019 (COVID-19) which was declared a pandemic by the World Health Organization in March 2020. The ultimate disruption which may be caused by the outbreak is uncertain; however, it may result in a material adverse impact on the organization's financial position, operations and cash flows. Possible effects may include, but are not limited to, disruption to the organization's granting agencies and revenue. The financial impact cannot be estimated at this time. Page 15 29 Uuuu JlylI CI Ivulupt1 IU. I l %-,e-UVDJC'F FRESNO AREA WORKFORCE INVESTMENT CORPORATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 2021 AND 2020 NOTE 8: ADOPTION OF ACCOUNTING PRINCIPLE The organization adopted Financial Accounting Standards Board (FASB) ASU 2018-08, Not - For -Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made. ASU 2018-08 was applied on a modified prospective basis to agreements that were not completed at July 1, 2020, or that were entered into after that date. NOTE 9: SUBSEQUENT EVENTS Management has evaluated subsequent events through January 18, 2022 (date financial statements available to be issued) and determined no events have occurred subsequent to June 30, 2021 that would require adjustment to, or disclosure in the financial statements. Page 16 30 ■` O r- N -OO O M M CD CD -4T0n 00 Oo y N O n 'It 00 N T C� 00 llO O y M O \D \D O M 00 ti' 00 It n O N n O 00 �D N N (71 O O 0 00 O as CD 00 cl G ~ d � cil O M 00 n cr, v1 00 N 00 n ON N Ol Ln al 00 n �D N rn Oo cq W C O\ N OO 1n V i` 00 — W) %D _ N an It � CD N M O0l T N Q� M 00 n 00 W) 00 00 O% n 'd CU %4 Or W 69 L G! 0 h O to O vl O lD O in O to O in O to O W) O vl O Vl O vl O vl O z 0 0 0 0 0 0 0 0 0 0 0 0 0 �o u 03 00a 0 0aa .- aoa 0¢¢ 0¢¢ ¢0¢ 0¢¢ a0a 0aa 0dd 0 0 U v a S w p 00 vl 00 %n 00 Wn 00 ,n 00 %n rn vl o, kn n n n n n n 00 n 00 n 00 n b z N N N N N N N N N N N N N �T' A w U ID 0 w $ O 0 0 d z o S Q o ale 3 3 al .+ ¢ N > S O b b ►. e 0a. O F 3 :3 cl O V 0 H Q m ° 0 0 0 3 w ��cd 3 a Ees .. ❑ v] N F. e 1 V E-F cv N N p A A A p 4 Q Hi Hi F� HI HI M �� H� Y Fti HI HI HI �ti 1--1 rn y e 3 F( F F H H[ F. H H� H F F. ate, G4 :S 4 A Page 17 31 z 0 03 O U HW1-4 �LA:aN Gr, WOW W�w A 0z oW� 3w �W �a OW zx �U Gr. 2 d e ZO b d 0 w e U d w O 0 0 N O N O N O N et N 6e 00 rn to rn �o C_ N C- to tt 00 N V1 00 N O a\ 00 �O rl ,t O M --� v1 In In v1 a o 0 0 0 O O O O O b A. O N � v Q o 0 b � a G L C7 N � 1-1 U: a� Q a� Q 5 0 y `. O O .+ N O o �. La b a o�4 oro4 ti v a m 0 a ca > a a pG o°. aG a Etl a .- F, 4) •C� o b v :d :v d o L. Q $ � coi fx a' �ry`q� P4 04 U p a 4 4 3 Co tn 00 d 00 h O n O Nt tn tn [� Val el 00 O ti 00 o r O N N N ti0 00 M O O O rn 00 N C a\ a� v E C� 0 50'' T 3 rs+ ° � u a� c a Page 18 32 UVI;u JIIJ.II CI IVCIVF" IL). I�yCVM�VO-L40 U-�-FVJ�-Or UG-CC 11..1,L'JV DJ C4 FRESNO AREA WORKFORCE INVESTMENT CORPORATION NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2021 NOTE 1: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Fresno Area Workforce Investment Corporation under programs of the federal govermnent for the year ended June 30, 2021. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Adrninistiutive Requirements. Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Fresno Area Workforce Investment Corporation, it is not intended to and does not present the financial position, changes in net assets or cash flows of Fresno Area Workforce Investment Corporation. NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Pert 200Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement. Fresno Area Workforce Investment Corporation has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. NOTE 3: CLUSTERS The WIOA Cluster includes the following CFDA numbers: 17.258 17.259 17.277 17.278 Federal expenditures for the WIOA Cluster totaled $15,991,358. Page 19 33 L./000JIIY. II CIIVCIVFIC IV. �.I.iC V/1yV 0-L'i0 V-'FVJ�-Or UL-CC Il..I,.GUVDJ C'F FRESNO AREA WORKFORCE INVESTMENT CORPORATION COMPARISON OF EXPENSES YEAR ENDED JUNE 30, 2021 2021 2020 Amount % of Total Amount % of Total Advertising $ 521,116 3.07% $ 300,336 1.75% Communications 194,280 1.14% , 116,547 0.68% Insurance 48,612 0.29% 48,695 0.28% Maintenance 242,210 1.43 % 212,410 1.23 % Memberships 35,895 0.21% 35,207 0.20% Miscellaneous 53,527 0.32% 71,418 0.42% Office expenses 65,653 0.39% 62,622 0.36% Professional services 228,503 1.35% 301,855 1.75% Property purchases 304,506 1.79% 135,874 0.79% Rent and leases 873,265 5.14% 863,041 5.02% Salaries and benefits 2,979,487 17.54% 2,880,843 16.74% Service providers 11,303,881 66.54% 11,964,889 69.54% Staff development 15,096 0.09% 66,793 0.39% Travel 3,251 0.02% 21,640 0.13% Utilities 117,581 0.'69% 123,995 0.72% Total $ 16,986,863 100.00% $ 17,206,165 100.00% Page 20 34 L/UI:U,D1Y1I CI Ivm Ui1C IU. I.JCLJ/Y.`7V0-G40LJ'4VJy-Or UL-CC Ik,l,4JUCJCY Moore Grider & Company LLP C'irlifirJ Publii /kt,nnllrnll+ INDEPENDENT AUDITORS' REI'OR'J' ON INTERNAL CONTROL OVER Al hirmersh4,hlifndflki: FINANCIAL REi,,oRTING AND ON COMPLIANCE AND n"""nr""i,, crlrll°raf",ns OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL sTATEMENTS PERFORMED IN ACCORDANCi; WITH GOVE, RNM1:€w1'1' AUDITING STANDARDS I]eni,r S, i lursl, C,I?e1. Komtolh J. I.abond6ra, CI A., UT ,,r-unlanq'13oard of Directors Pamela 1,Callemore'CPA. i'resno Area Workforce limstnlent Corporation ,,((, l,n,Jrtit' Cel�'If.11n Fresno, California Earl I_. Noyes, C.M. CoryJ.1301,CYA. We have audited, in accordance with the auditing standards generally accepted in the United Stales of America and the standards applicable to financial audits contained in Aaron C. Sludl, CPA Govcniment Auditing -Standards, issued by the Comptroller General of the United Kcnd.)II K. Wheeler,, C.CA, States, the financial statements of Fresno Area Workforce limstlnent Colporation, Carriv%l,Mebo,C.l'.A.,C.Ii1" which comprise the statement of financial position as ol'June 30, 2021, and the related statements of activities, combining statements of activities and cash flows for the year Lisa Brown, CY?\.,C.la'' then ended, and the related notes to the financial statements, and have issued Out- report A(:�unlau:e Gvpar.14on Richard l_.Itolland,CXA. thereon dated January 18, 2022, li,m Callin:, C.l',1_ aunL,n:yG,t,•nr,,,,n internal (;nntrul liver FinanciA Reporti> Ginger A, Lwano, C.M. hl planning and performing our audit ofthe financial statements, we considered Fresno Abol \1. Cabello, VA Area Workforce Investment Corporation's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the Kelli n, Sieelo. C.M. circumstances for the putposc of expressing our opinion on the financial statements, but Nalinticrnandcr,c.r.A, not for the purpose of expressing all opinion oil the effectiveness of Fresno Area MichikoRosenlhal,C A Workforce Investment Corporation's internal control. Accordingly, we do not express Shainehl.MiraCle,C.LA_ an opulioll Oil the effectiveness of 1'restlo Area Workforce Investment Corporation's internal control. Kirslen Year, CPA. Franklin thidel, CXA. A delicienej, in infe)-nal control exists wilcll the design of operation of a control (toes not allow management or employees, ill the normal course of performing their assigned L. Jerome \loore, C,I?r1. 1,1.13.2o,r, finlctions, to prevent or detect and correct misstatements oil it timely basis. A I1materia Robert L. ChMor, C.IIA. leakness is a deficiency, or a combination of deficiencies, in internal control, such that 1leNud there is it reasonable possibility that a material misstatement of the entity's financial statements will not be prevented or detected and corrected on a timely basis. A ,cigrrr/icuru de icier g is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to "let -it attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify 'ill deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during out- audit we (lid not Identify any deficiencies ill illtern,-d control that we consider to be material weaknesses. flowever, material weaknesses may exist that have not been identified. Page 21 32S L. Sierra/ ste.. 101 / Fresrm, CA 93710/559 4/10-070o rax 559440-0600 www.mnr)rek I'i Ch.'Iwo Ill 35 UUUUJIIJ.I I CIivulti Ju IL-J. Il,%,ZUUD'UC4 Compliance and Other Matters As part of obtaining reasonable assurance about whether Fresno Area Workforce Investment Corporation's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the organization's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the organization's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Fresno, California January 18, 2022 Page 22 36 L./VVUJIIy.II CI Ivwupt/ ILr. l.,y CL/M.7V0-LV OLI-4 L/J�-Of-UG-CC Il,L,4uVo:JC4 Moore Grider & Company LLP �i•rfiN1J 1'Irlllir �Ir�uunfmlls l 14u hlrr:llilr !pi hnfing ,l"o,r°rnrl,�('91(l),11r11r" INDEPENDENT AUDITORS' REPORTON COMPLIANCE FOR Thomas 1., R(u,CPA, EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE, REQUIRED BY THE UNIFORM GUIDANCE moisa s. I lur:.l, C,I'.A, hclu,clll J, Lahvndcini,C.11,\„ C',P.I`-. Board of Directors r...... 1nn„r,n,,�ra11,9' Fresno Area Workforce Investment Corporation Pamela J.G.111"norr 01'.;r`. Fresno, California :5nrunlnn; r i lnlnlr.,um Karl I.. i\OWN, C'I'A. lnll•,.,.,LJ1, Rt purl nn Compliance fur Each Maim. Federat Pro,I'am :SSu unruip Con- J. Iku, C.M. We have audited Fresno Area Worl(force Investment Corporation's compliance with AarooC.Swill, C.CA' the types of compliance requirements described in the OMB Compliance Su le7� tnctli KAmd,tllK.lhhe(•la,C.M. that could have a direct anti material effect on cacti of Fresno Area Workforce Glrric�Ll1'iche,C.I:A.,C.I.I^ Investment Corporation's major federal programs for the year ended June 30, 2021. ,+., nII IIIJIiit (-OI�p, LIIIJII Fresno Area Workforce Investment Corporation's major federal programs are identified Li,,, Brown, .P.n.,C.1`I'' in the summary of auditors' results section of the accompanying schedule of findings :5uigliAne C.C,u �hq.11rtyl and questioned costs. Richard I.. I lolland, C ,PA_ 'line Collins, C.I1A. , Mallarlelllenf 5 IZCS ]U1i5il1illiv 5,;,,,,,,,,,+.,•,,,�,,,,,,,,,,, Gingcr A. Loz,nul, C.M. Management is resporisible for compliance with the requirements of federal statutes, Cabello, regulations, and the terms and conditions of its federal awards applicable to its federal Allel,i. EA programs. 901i 1). Steele. CAW Stalin I lurmndei, C.I'A. Auditors' Responsibility 1liihiko Ruscnlhal, C.M. liclula R Our responsibility is to express an opinion on compliance for each of Fresno Area �hraele, C.M. Workforce Investment Corporation's major federal programs based on our audit of the KirslenYe.lis,C.CA' types of compliance requirements referred to above, We conducted our audit of rrankliiiDmflcl,CPA, compliance in accordance with auditing standards generally accepted in the United Stales of America; the standards applicable to financial audits contained in Goyegunent L.JeromealN+RyC'.1,A. Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U,S. Cndc rlf hcdeml Re ulalions Part 200, Uniform Roberte.Grider,CPA. Inw,.r Administrative lte uircnlCrnlS C m Princi ]Ics and Audit Rc llircllacnts for Fedct^rll Awards (Uniform Guidance), Those standards and the Unlfonu GUidillICC MILlrrC that we plan and perfol•1n the audit to obtain reasonable assurance about whether noncompliance with the types ofcompliance requircmments referred to above that could have a direct and material effect of a major federal program occurred. An audit includes examining, on a test basis, evidence about Fresno Area Workforce Investment Corporation's connplianec with those requirements and performing such other procedures as we considered necessary in the circumslances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. I-lowever, our audit does not provide a legal determination of Fresno Area Workforce Investment Corporation's compliance. Page 23 325 177. Sierra / Ste. 101 / Fresno, C^ 93710/ 559 +10-0700 fax 559 r1-10-0600 l\\M W.III(](ll'Q�1"1 CI L`Cl'Onl 37 VVUu JlylI CI IVCIUP" IV. I%.A'4JUDUM-i Opinion on Each Major Federal Pro rare In our opinion, Fresno Area Workforce Investment Corporation complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2021. Report on Internal Control Over Corn liance Management of Fresno Area Workforce Investment Corporation is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Fresno Area Workforce Investment Corporation's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Fresno Area Workforce Investment Corporation's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to meat attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. /lloft. wCaP Fresno, California January 18, 2022 Page 24 38 LJUUUOII�J.II CIIVCIupu IU. I�JCVH.'7U0-L,FOL/-'4VJu-Or UL-CC II�I�L'JV D'J C'F FRESNO AREA WORKFORCE INVESTMENT CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2021 SECTION I - SUMMARY OF AUDITORS' RESULTS Financial Statements x Type of auditors' report issued: Unmodified opinion ■ Internal control over financial reporting: Material weakness identified: No Significant deficiencies identified: None reported ■ Noncompliance material to the financial statements noted: No Federal Awards ■ Internal control over major programs: Material weakness identified: No Significant deficiencies identified: None reported ■ Type of auditors' report issued on compliance for major programs: Unmodified opinion Any audit findings disclosed that are required to be reported in accordance with 2 CFR section 200.516(a): No R Major programs: CFDA Number Name of Federal Program or Cluster 17.258 WIOA Title I Adult Formula 17.259 WIOA Title I Youth Formula 17.277 WIOA Title I Dislocated Worker 17.278 WIOA Title I Dislocated Worker 17.278 WIOA Title I Rapid Response • Dollar threshold used to distinguish Type A and B programs: $ 750,000 ■ Fresno Area Workforce Investment Corporation qualified as a low -risk auditee: Yes SECTION II — FINANCIAL STATEMENT FINDINGS None SECTION III — MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS None Page 25 39 UUUUJIyjj CI IVCIUFIv IU. t 7CVH7U0-L'FOU-+LJ IU-Or UL-CC II-A,4JUDUM'+ FRESNO AREA WORKFORCE INVESTMENT CORPORATION SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2021 Section II — Financial Statement Findings Section III — Federal Award Findings and Questioned Costs None None Page 26 40 UVUu,D1y1I CIIvCIVF1C IU. IJyC U/1y UO-G40 U-Y UJ�-O (-UG-CC II�IJLJV D-J C4 Farm 990 (Rev. January 2020) Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Department of the Treasury ► Do not enter social security numbers on this form as it may Ile made public. Internal Revenue Service ► Go to www.1rs.gov1Form990 for instructions and the latest information. A For the 2019 calendar year, or tax year beginning 7 / 01 B Check if applicable: G Address change FRESNO AREA WORKFORCE INVESTMENT Name change CORPORATION Initial return 2125 KERN STREET #208 Final return/terminated FRESNO, CA 93721 Amended return Application pending t' Name and address of principal officer: LAKE KONCZAL SAME AS C ABOVE I Tax-exempt status: X 501(c)(3) `!Ji(c) ( )- (insert no.) 494 OIYIB No. 1-145-0047 2019 Open to Public Inspection 2019, and ending 6/30 2020 _ l] Employer identification number 77-0002095 E Telephone number !f 559-490-7100 G Gross receipts $ 17,205,984. H(a) Is this a group return for subordinates?� Yes u No H(b) Are all subordinates included? Yes ILJI No If 'No,' attach a list. (see instructions) 1) or 527 J Website: ► WWW. WORKFORCE -CONNECTION, COM H(c) Group exemption number ► K Form of organization: X Corporation I Trust I I Association 11 Other► L Year of formation: 1983 M State of legal domicile: CA PArtl Summary 1 Briefly describe the organizations mission or most significant activities_ S_EE_aMaULE—Ql---_— ---___`_ — _- U ------------------.__--------___------_-------_.._, ---------------_-----__ C_ -----.—.--------.--._._....._..-------------------------`---------------.-- _ _ _ _ — r s 2 --�------------------- wmr_---- _ _ _ _ _ _ _ _ _ _ Check this box ► tf the organization discontinued its operations or disposed of more than 25% of its net assets. _ o 3 Number of voting members of the governing body (Part VI, line 1a)............ . ...................... 3 25 °a 4 Number of independent voting members of the governing body (Part VI, line lb) ....................... 4 25 h ;- 5 Total number of individuals employed in calendar year 2019 (Part V, line 2a).......................... 5 37 z 6 Total number of volunteers (estimate if necessary) .................... . .............................. 6 0 a 7a Total unrelated business revenue from Part VIII, column (C), line 12..................... .... 7a 0. b Net unrelated business taxable income from Form 990-T, line 39..................................... 7b Prior Year 0. Current Year 8 Contributions and grants (Part VIII, line 1 h). ......................................... 14 836 892 . 16,836,413. 9 Program service revenue (Part VIII, line 2g)......................................... 136 604. 369, 571 . 10 Investment income (Part VIII, column (A), lines 3, 4, and 7d).................... ..... 11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 1 le) ................ 12 Total revenue — add lines 8 through 11 (must equal Part Vlll, column (A), line 12)..... 14, 973, 496. 17, 205,984. 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3)...................... 9,700,165.. 11, 738, 087, 14 Benefits paid to or for members (Part IX, column (A), line 4) ........................ . 2, 672, 366. 2,880,843. 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10)..... N N 16a Professional fundraising fees (Part IX, column (A), line 11e).......................... c Cb Total fundraising expenses (Part IX, column (D), line 25) ► 64,018. 17 Other expenses (Part IX, column (A), lines 11a-1Id, 11f-24e)......................... 2, 598, 400. 2,587,2 14, 970, 931. 17,206,165. 18 Total expenses. Add lines 13-17 (must equal Part lX, column (A), line 25)............. 2,565. -181. 19 Revenue less expenses. Subtract line 18 from line 12................................ x 8 Beginning of Current Year End of Year 2,120 293. 2, 071, 851. �n 20 Total assets (Part X, line 16)...................................................... 1,819,125. 1,770,864. 0 21 Total liabilities (Part X, line 26)..................................................... 22 22 Net assets or fund balances. Subtract line 21 from line 20............. _... , .......... 301,168.1 300,987. Part If ISicinature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaratron of preparer (other than officer) is based on all information of which preparer has any knowledge. Sign Signature of officer T., TVX� YF74 � � Date Here gLAFtE KONC2AL �, EXECUTIVE DIRECTOR r Type or print name and He PrintfType preparer's name Preparers signature Date Check if I PTIN Paid DENISE S. HURST, C.P.A. IDENISE S. HURST, C.P.A. self-employed IP00991176 Preparer Firm's name ► MOORE GRIDER & COMPANY LLP Use OnlyFirm's address ► Firm'sEIN ► 94-2191284 325 E SIERRA AVE FRESNO, CA 93710 Phone no. (559) 440-0700 May the IRS discuss this return with the preparer shown above? (see instructions) .................... ...... 1XI Yes I No BAA For Paperwork Reduction Act Notice, see the separate instructions. TEEA010111L 01m120 Form 990 (2019) VUVUJIy]I CI IVCIVpw IV. II+I.,GJVOJC't Form 990 (2019) FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 2 Part III Statement of Program Service Accomplishments Check if Schedule 0 contains a response or note to any line in this Part III ....... . .................. .. X 1 Briefly describe the organization's mission: SEE -SCHEDULE O ----------------------------------------------------------------- 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form990 or 990-EZ?........................................................................................ F1Yes ❑X Na If "Yes," describe these new services on Schedule 0. 3 Did the organization cease conducting, or make significant changes in how it conducts, any program services?.... Yes No If "Yes," describe these changes on Schedule 0, 4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c (4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 4a (Code: ) (Expenses $ 6, 319, 532 . including grants of $ 4, 510, 209. ) (Revenue $ ) _WIO_A_ TITLE I_YOUTH __FORMULA: _____ ____ ______________________ _PR_O_V_ID_E_D_Y_0_U_TH_ _E_FF_E_C_TIV_E-A_N_D_ C_0_M_PR_E_H_EN_S_I_VE_ _A_CT_I_V_ITI_E_S_~TO ASSIST _THEM_ IN _ACHIEVING_ AC_A_D_EMI_C AND EMPLOYMENT _SU_C_C_ES_S_._ A _TOTAL_O_F_ _1, 315 _Y_0_UT_H_ _WE_R_E_ SERVED _ _UN_D_E_R_T_HE_ _ _ _ _ _ PROGRAM.--------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- - 4b (Code: ) (Expenses $ 5, 620, 758. including grants of $ 4 439, 239 . ) (Revenue $ ) _WIO_A_T_I_T_LE__I_A_D_U_LT _FORMULA: ______ _________ _ PROVIDED EMPLOYMENT AND TRAINING ACTIVITIES TO ELIGIBLE ADULTS A_TOTAL OF 1, 127 PARTICIPANTS WERE SERVED UNDER THE PROGRAM _ - - - - - - - - ----------------------------------------------- 4c (Code: ) (Expenses $ 3, 147,.526. including grants of $ 2, 449, 395. ) (Revenue $ ) _WIO_AT_I_TLE__I DISLOCATED __WORKERS __FORMULA: ____________________ ___ __ __ PROVI_DED_EMPLOYMENT AND TRAINING ACTIVITIES TO ELIGIBLE DISLOCATED WORKERS. A TOTAL OF 564 PARTICIPANTS WERE SERVED UNDER-THE_PROGRAM` _ ------------------------------------------------------------------- ------------------------------------------------------------------ -------------------------------------------------------------------- ----------------------------------------------------------------- -------------------------------------------------------------------- -------------------------------------------------------------------- 4d Other program services (Describe on Schedule 0.) SEE SCHEDULE 0 (Expenses $ 760 175 . including grants of $ 285, 695 .) (Revenue $ ) _ 4e Total program service expenses ► 15 847, 991. BAA TEEA0102L 07/31/19 Fosrn 990 (2019) UUVUJIIyl I CI IVCIupt1 IL-J. I %,AaL'JVDUM'+ Form 990 (2019) FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Checkiist of Required 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes,'complete ScheduleA...............................................................................................I.....1 2 is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? ..................... 3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If 'Yes,' complete Schedule C, Part I............................................................. . 4 Section 501(cx3)organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during thhe tax year? If 'Yes,' compfete Schedule C Part 1)... .............................................. . 5 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98.19? If 'Yes,' complete Schedule C, Part III...... 6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If 'Yes,' complete Schedule D, part............................................................................................................ 7 Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If 'Yes,' complete Schedule D, Part 11........................ . 8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If 'Yes,' complete Schedule D, Part III ..................................................................................... 9 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If 'Yes,' complete Schedule D, Part IV ........................................................ . . ........ . 10 Did the organization, directly or through a related organization, hold assets in donor -restricted endowments or in quasi endowments? If 'Yes,' complete Schedule D, Part V......................................... . .......... . 11 If the organization's answer to any of the following questions is 'Yes', then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable. a Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If'Yes,' complete Schedule D, Part VI................................................................................. ............. b Did the organization report an amount for investments — other securities in Part X, line 12, that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part VII.................................... . ..... . c Did the organization report an amount for investments — program related in Part X, line 13, that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,'complete Schedule D, Part V111.... . .................. . .................. . d Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part IX ................. . ......................... . ... . .......... . e Did the organization report an amount for other liabilities in Part X, line 25? If 'Yes,'complete Schedule D, Part X ..... f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If 'Yes,' complete Schedule D, Part X ... 12a Did the organization obtain separate, independent audited financial statements for the tax year? If 'Yes,' complete Schedule D, Parts XI and X11...................................................................................... b Was the organization included in consolidated, independent audited financial statements for the tax year? lf'Yes,'and if the organization answered 'No' to line 12a, then completing Schedule D, Parts XI and XII Is optional .. . ............. . 13 Is the organization a school described in section 170(b)(1)(A)(ii)? If 'Yes,' complete Schedule E. . . ................... . 14a Did the organization maintain an office, employees, or agents outside of the United States? ........................... b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If 'Yes,' complete Schedule F, Parts I and IV ................................................. . 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If 'Yes,' complete Schedule F, Parts II and IV .................................................. 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If 'Yes,' complete Schedule F, Parts 111 and IV ... ......................................... . 17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 1 le? If 'Yes,' complete Schedule G, Part I (see instructions) . . .............................. . 18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1 c and 8a? If 'Yes,' complete Schedule G, Part 11.................... . ......... . 19 Did the organization report more than $15.000 of gross income from gaming activities on Part VIII, line 9a? If 'Yes,' completeSchedule G, Partin.................................................................................... 20a Did the organization operate one or more hospital facilities? If 'Yes,' complete Schedule H .......................... . b If 'Yes' to line 20a, did the organization attach a copy of its audited financial statements to this return? ............... 21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If 'Yes,' complete Schedule 1, Parts I and A . ................... . BAA TEEA0103L 07131119 12b X 13 X 14a X 14b X 15 X 16 X 17 X 18 X 19 X 20a X 20b 21 X Form 990 (2019) VUI:U01 I I CI IvCIU pC ILI. Icy GL//1.7V0-G�-FO L/-4 UJ�-OI VG -CC I l�l�L"JUD"J C4 Form 990 (2019) FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 4 Part IV I Checklist of Required Schedules (continued) —I Yes I No 22 Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If 'Yes,' complete Schedule 1, Parts I and /it .................... . .... . ...... . ..... . .............. 22 X 23 Did the organization answer 'Yes' to Part VI 1, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? It 'Yes,' complete ScheduleJ....................................................................................................... 23 X 24a X 24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? It 'Yes,' answer lines 24b through 24d and complete Schedule K. if No, 'go to line 25a........... ................................. . .......................... I b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? ... . ............ . . 24b 24c c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease anytax-exempt bonds? .. ...................................................................... . .................. 24d d Did the organization act as an 'on behalf of issuer for bonds outstanding at any time during the year? ................. 25a X 25a Section 601(cx3), 501(cx4), and 501(cX29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If 'Yes,' complete Schedule L, Part I ........................... 25b X b is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prioryear, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990•EZ? If 'Yes,'Complete ScheduleL, Part ................................................................................................ 26 X 26 Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current or former officer, director, trustee, key emplo ee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons. It 'Yes,' complete Schedule L, PartIt..................................... 27 X 27 Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons? If 'Yes,' complete Schedule L, Part Ill ................ . ................................................... 28 Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions, for applicable filing thresholds, conditions, and exceptions): 28a X a A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If Yes,'complete Schedule L, Part1V................................................................................ 28b X b A family member of any individual described in line 28a? If 'Yes,' complete Schedule L, Part IV ........ . .............. 28c X c A 35% controlled entity of one or more individuals and/or organizations described in lines 28a or 28b? If Yes,'complete Schedule L, Part IV ................................................................................ 29 Did the organization receive more than $25,000 in non -cash contributions? If 'Yes,' complete Schedule M ............. 29 X 30 X 30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If'Yes,'complete Schedule M....................................................................... 31 X 31 Did the organization liquidate, terminate, or dissolve and cease operations? If 'Yes,' complete Schedule N, Part l....... 32 X 32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If 'Yes,' complete ScheduleN, Partll............................................................................................... 33 X 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701.2 and 301.7701-3? If 'Yes,' complete Schedule R, Part I .................. . ... . ................... . ........ 34 X 34 Was the organization related to any tax-exempt or taxable entity? If 'Yes,' complete Schedule R, Part 11, Ill, or 1V, andPart V, line 1. ..................................... ............... .......................................... 35a X 35a Did the organization have a controlled entity within the meaning of section 512(b)(13)? ............................... 35b b If 'Yes' to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If 'Yes,' complete Schedule R, Part V. fine 2......................... 36 X 36 Sect -son 501(cX3)organizations. Did the organization make any transfers to an exempt non -charitable related organization? If 'Yes,' complete Schedule R, Part V, line 2...................... .................................... 37 X 37 Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If 'Yes,' complete Schedule R, Part VI ................... . .. 1 38 X 38 Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11 b and 19? Note: All Form 990 filers are required to complete Schedule 0 ............................. . .................... . ... :Part V Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a response or note to any line in this Part V.................................. . ................ . Yes I No 1 a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable .............. b Enter the number of Forms W-2G included in line la. Enter -0- if not applicable........... c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? .................................................... . ................. . . .... . orm LJUUUJII`f. I I CI IvCIUptJ IL-J. l�SCL/M�UO-G40LJ-'}LlJ J-Or VG -CC I VI..L JU D'J CY Form 990 (2019) FRESNO AREA WORKFORCE INVESTMENT Part V I Statements Regarding Other IRS Filings and Tax Compliance 77-0002095 2 a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax State- ments, filed for the calendar year ending with or within the year covered by this return..... 1 2 a 37 b If at least one is reported on line 2a, did the organization file all required federal employment tax returns? ............. Note: If the sum of lines la and 2a is greater than 250, you may be required to a -file (see instructions) 3a Did the organization have unrelated business gross income of $1,000 or more during the year? ........................ b If 'Yes; has it filed a Form 990-T for this year? if 'No'to line 3b, provide an explanation on Schedule 0..................................... . 4 a At anytime during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?......... b If 'Yes,' enter the name of the foreign countryb- See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ................... b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?........... . c If 'Yes,' to line 5a or 5b, did the organization file Form 8886-T?................................ . .................... . 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ..................................... b If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were nottax deductible?............................................................................................... 1 6 7 Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a ?ayment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor..................................................................................... b If 'Yes,' did the organization notify the donor of the value of the goods or services provided?. . . ....................... c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?..................................... .. d If 'Yes,' indicate the number of Forms 8282 filed during the year.. . ....................... I 7dl e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?......... . f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ............. g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 asrequlredZ..................................................................................................... h If the orgganization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form1098-C?.................................................................................................... 8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ............................................ 9 Sponsoring organizations maintaining donor advised funds. a Did the sponsoring organization make any taxable distributions under section 4966?.................................. b Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? . ....... . ........... . 10 Section 501(cX7) organizations. Enter: a Initiation fees and capital contributions included on Part Vill, line 12...................... 10a b Gross receipts, included on Form 990, Part Vill, line 12, for public use of club facilities .... I 10b 11 Section 501(cx12)organizations. Enter: a Gross income from members or shareholders .... . ............................ I ......... 11 a b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ........................................... 11 b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? .. . .. . ...... . b If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year....... 112bl 13 Section 501(cx29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? ................................... Note: See the instructions for additional information the organization must report on Schedule 0. b Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ......................... 113bl c Enter the amount of reserves on hand ................................................. . 14 a Did the organization receive any payments for indoor tanning services during the tax year? ......... . ................. b If 'Yes,' has it filed a Form 720 to report these payments? If 'No,'provide an explanation on Schedule 0............... 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year?..................................................................... If 'Yes,' see instructions and file Form 4720, Schedule N. 16 Is the organization an educational institution subject to the section 4968 excise tax on net investment income? If 'Yes,' complete Form 4720, Schedule O. TEEA0105L 07131/19 9A 12a 13a 14a X 14b 15 X 16 X Form 990 (201% LJUL;U01y II CIIv CIVpC ILJ. Ii�CL//17V0-LYO U-YL/J.7-Or UL-CC I VI�GJV C:JGY Form 990 (2019) FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 6 Part V# Governance, Management, and Disclosure For each 'Yes'response to lines 2 through 7b below, and for a 'No' response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions. Check if Schedule 0 contains a response or note to any line in this Part Vi................................................. X Section A. Governing Body and Management Yes_ No 1 a Enter the number of voting members of the governing body at the end of the tax year. • .... lal 25 If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule 0. b Enter the number of voting members included on line 1a, above, who are independent.... lb 25 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee?. . . ...... ...................................... ....................... 2 X 3 X 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, trustees, or key employees to a management company or other person? ...... . ................ . . 4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?................................................................................ 4 X 5 X 5 Did the organization become aware during the year of a significant diversion of the organization's assets? ............. 6 X 6 Did the organization have members or stockholders7............................................................... 7 a X 7 a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body?.. SEE. S.CREAULE-0........... I ..... I ... I ....... . ........ . ........ . ........... 7 b X b Are any governance decisions of the organization reserved to (or subject to approval by) members, SEE SCH 0 stockholders, or persons other than the governing body?............................................................ 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: 8 a X aThe governing body?.............................................................................................. 8 b X b Each committee with authority to act on behalf of the governing body? .... ........................................... 9 X 9 Is there any officer, director, trustee, or key employee listed in Part Vil, Section A, who cannot be reached at the organization's mailing address? If 'Yes,' provide the names and addresses on Schedule 0............................ Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Yes No 10 a Did the organization have local chapters, branches, or affiliates7.............................................. . ..... 10 a X b if 'Yes,' did the organization have wriften policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?................................................................ lob 11 a X 11 a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ...................... b Describe in Schedule 0 the process, if any, used by the organization to review this Form 990. SEE SCHEDULE 0 12a X 12a Did the organization have a written conflict of interest policy? If No,' go to line 13.................................. . . 12 b X b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise toconflicts?...................................................................................................... 12c X c Did the organization regularly and consistently monitor and enforce compliance with the policy? If 'Yes,'describe in Schedule O how this was done.... SEE. .SCHEPULE. 0.................................. . ........................ 13 X 13 Did the organization have a written whistleblower policy? ................................. . ........ . ................. 14 X 14 Did the organization have a written document retention and destruction policy? ....................................... 15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? 15a X a The organization's CEO, Executive Director, or top management official.. SEE. SCHEDULE .0 ......... I ............ 151b X b Other officers or key employees of the organization... SEE . SCHEDULE..0......... I ...... I . • . • • • • . • ... • • • • . • . • . • • • If 'Yes' to line 15a or 15b, describe the process in Schedule 0 (see instructions). 16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year?.......................................................... . ......................... 16a X b If 'Yes,' did the organization fallow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements?.. 16b Section C. Disclosure 17 List the states with which a copy of this Form 990 is required to be filed ► CA ------------------------------ 18 Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (Section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply. 1X Own website ❑ Another's website kJ Upon request ❑ Other (explain on Schedule 0) 19 Describe on Schedule 0 whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. SEE SCHEDULE 0 20 State the name, address, and telephone number of the person who possesses the organization's books and records CHERYL BEIERSCHMITT 2125 KERN ST, SUITE 208 FRESNO CA 93721 559-490-7134 BAA TEEA0106L 07/31/19 Form 990 (2019) UUUUJ I I�f. II CI IvCIuytC ILJ. 1..7CUH7V0-L'40 U-4 LJJ �-O t-UG-CC I l�l..L'JU DU C4 Form 990 (2019) FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Pago 7 Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors ❑ Check if Schedule O contains a response or note to any line in this Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1 a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's lax year, ■ List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. ■ List all of the organization's current key employees, if any. See instructions for definition of 'key employee.' ■ List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. ■ List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations, ■ List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. See instructions for the order in which to list the persons above, Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (C) (A) (B) Position (do not check more than one bOK, unless person (D) (E) (F ) Name and title Average hours is both an officer and a director/trustee) Reportable compensation from Reportable compansalion from Estimated amount of other per week the wgqanitalion (W-2I1WlmaI5C) related srrgganiralions (w•E11099-MISC) Sation from com ensation trans 1D 5 3 O 7 o (list any +.a �� m v the a and related hours for related ro n su c O p rJ orgaribeallws ❑rganixa• o � lions below t9 tail dotted line) Q. io (1) BLAKE KONCZAL 40 -----...------------------------ CEO 0 X 157,894. 0. 22,494. (2) PAUL BAUER 1 DIRECTOR 0 X 0. 0. 0. (3) SAL_ 1 _¢[)I_NTERO .� --DIRECTOR-__-�_-----_---- -- 0 _ X 0. 0. 0. (4) LYDIA ZABRYCKI 1 ------------------------------ DIRECTOR 0 X 0. 0. 0. (6) BARNES 1-1 _LE_N_0_RA_ _LACY X 0. 0. 0. (6) JEFFREY HENSLEY 1 CHAIRMAN 0 X X 0. 0. 0. (_7)_ DENNIS -Cf-IAIR 1_ -IX _M_ON_TALBANO ^^-------------- VICE 0 X 0. 0. 0. (8) ALYSIA BONNER 1 DIRECTOR 0 X 0. 0. 0. ED_G_AR_BLUNT 1 -(9) --DIRECTOR o _ X 0, 0. Q. (10)-RAINE BUMATAY 1 ------------ DIRECTOR 0 X 0, 0. 0. (11)WCH_U_C_K 1 _RI_OJ_AS DIRECTOR �_______---_--- -- 0 _ X 0. 0. 0. (12) SC_0_T_T 1 _MILLER __DIRECTOR-----__.�---_-____ o _ X 0. 0. Q. (13)-BRIAN CHAMBERS 1 ---------------- ------ DIRECTOR 0 - X 0. 0. 0. (14) FELY GUZMAN 1 ---oiREc�aR�----------------- o - x a. o. o. BAA TEEA0107L 07/31119 Form 990 (2019) UUUUOI I I CI IV CIuptr IU. IJyCU/1.7V O-G'i0U-V UJy-Or UG-CC II�IJL'JU D'J C4 Fnrm 940 t9n191 17RFCNO A1:W11, W0PXP0Pr F. TNVF.STMF.NT 77-0002095 Page 8 fart V11 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (B) (c) (A) Average Position {do not check more than one (p) (E) (�) Name and title hours per trax, unless person is both an officer and a direcloiftfus(ee) Reportable compensation from Reportable campensallon from Estimated amount of other week {list any the vrganization {IN.PJt099dr115C] related orggaanizations {W-?JiC94•iNISC) compensation from the organization o > > `cam O o T o Fours for ci _ g ZY o 9 and related related n c 5 ar o m r, organizations a(ganiza - dons 3 below dotted co line) m �6 Q (15) MIKE-KARBASSI DIRECTOR-----~------ - E X 0. 0. 0. (16) RICHARD KEYES 1 DIRECTOR 0 X 0. 0. 0. (17)D W --1_ _ _ _DA_V_I _MERCER _ _ _ _ _ DIRECTOR -_-T --- 0 X. 0. 0. 0. 08) SHERRY_ 1 _NE_IL - DIRECTOR _�"-____--__-�._ - � - X 0. 0. 0• (19) D_E_L_FIN_O 1 _NEIRA ---DIRECTOR ---------_^_--- - 0 X 0. 0. 0. (20) TOM_MIE NELLON 1 ---DIRECTOR ~--------------- --0 _ X 0. 0. 0. (21) 1 _JO_EOL_IV_AR_ES ---DIRECTOR ___�-�-^--^-- - 0 X 0. 0. 0• (22) RIVINIUS 1_ _EL_I_ZA_B_E_TH l DIRECTOR _ ___-__-- __0 _ X 0, 0. 0. (23) MICHAEL SILVEIRA 1 DIRECTOR 0 X 0. 0. 0. (24) VASILI SOTIROPULOS 1 DIRECTOR 0 X 0. 0. 0. (25)- SH_ELLY_ T_ARVER 1_ 1 DIRECTOR - - - - - _ _0 _ Xi 0 0.1 0. 1 bSubtotal.................................................................. 157, 894. U. 6L, 4y4. c Total from continuation sheets to Part VII, Section A. ....................... 0. 0. 0. dTotal (add lines 1band 1c)........................ I..... I.................. 157, 894. 0. 22,494. 2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization ► 1 Yes No 3 Did the organization list any former officer, director, trustee, key employee, or highest compensated employee --ton line 1 a? If 'Yes,' complete Schedule J for such individual ................................................... . ..... 3 X 4 For any individual listed on line la, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? if 'Yes,' complete Schedule J for suchindividual... ...................................................................................... 4 X 5 Did any person listed on line la receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If 'Yes,'complete Schedule J for such person .... . ........ . ................. 5 X Section B. Independent Contractors Complete this table for your five highest compensated independent contractors that received more t an $]00,000 of 1- a•r... ,.., L,.,A .,din 31`% - u.ifhin fho nrnnniv116M 'e my VPRr (A) Name and business address (B) Description of services (C) Compensation 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization "' 0 BAA TEEA01081- 07/31/19 Form 990 (2019) UUUUJny. II MIVCIuptC IL). lJ.7CU/1�V0-L'FOU-4 LlJ�-Or UG-CG IIJIJL'JV D"J C4 Form 991} OMB No. 1545-0047 Continuation Sheet for Form 990 2 01 9 Department of the Treasury ante l,'I Revenue Service Name of the Or9anixalion Employler Identification number FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Continuation: Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (A) Name and title (B) Average howls per week [[i5t anY h,m far related wgan sxa- lion below dolled line) P Position (check all that apply) (D) Reperlable Compensation from the wganixalion (WE1109r3•MISC) (E) Reportable compensation from regaled orqa�nixawns (W-211099•Mlsc) (F) Estimated amount of other compensation rrom the olganixalion and related organizations o a g <' <o a c 5 c i o c cCD o � ci !° 7 `� 3'< v K m -, s W 6 co I co s a I � m STUART-VAN-HORN _ _ _ - _ _ _ _ DIRECTOR _ _i _ 0 X 0. 0. 0. ------------------------- -------------------------- - ---------------------- 7 ---- -------------------------- -------------------------- -------------- - - - - -- ---_- -------------------------- ------------------------- -------------------------- ------------------------- ------------------------- - ---------------------------- ------------------------- Form 990 Cont2019 TEEA4301L 07/31/19 VUUUJIY1I CI Iv CIupt1 IV. l..�C VMJVO-G�FO V-'-FVJ�-O(-UG-CCII+I+L:JV C:JCY Form 990 (2019) FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Statement of Revenue Check if Schedule 0 contains a response or note to any line in this Part VIII .............. ................................... ❑ A TotalrevenueRelated 6 or exempt function revenue C Unrelated business revenue D Revenue excluded from tax under sections 512-514 f! o la Federated campaigns......... b Membership dues ............. c Fundraising events ........... 1 a , 1 b 1 c y � a m ° -0 tj crn d Related organizations......... e Government grants (contributions) .... f All other contributions, gifts, grants, and similar amounts not included above... g Honcash contributions included in lines ]a-lf............... I ...... h Total. Add lines la-]f............................... 1 d 16,836,413. ! i 1 I 1 e 16,836,413.i 1 f 1 g 3 U) E c CL I>z Bustness Code 2a ONE STOP-- REVENUE—_—_ 900099 ------------------- c ------------------ e __ f All other program service revenue .. . g Total. Add lines 2a-2f ............................... ' 369 571. 369 571. 369, 571. 3 Investment income (including dividends, interest, and other similar amounts) .............................. 4 Income from investment of tax-exempt bond proceeds- A �T 5 Royalties ........................................... () Real (i) Personal 6a Gross rents.... , ... 6a b Less: rental expenses 6b I c Rental income or (loss) 6e _ d Net rental income or (loss) .................... 7 a Gross amount from W securities (ii) Other sales of assets 7a other than invento b Less; cost or otherilasis and sales expenses 7b c Gain or (loss) ...... 7c d Net gain or (loss) ................................... ► _�.. t 5 8a Gross income from fundraising events (not including $ of contributions reported on line 1c). cc See Part IV, line 18............. 8a tb Less: direct expenses....... 8b c Net income or (loss) from fundraising events ......... ■ 9 a Gross income from gaming activities. See Part IV, line 19............. 9a b Less: direct expenses....... 96 c Net income or (loss) from gaming activities.......... _ ► 10a Gross sales of inventory, less...... returns and allowances 10a b Less: cost of goods sold .... 10b _ c Net income or (loss) from sales of inventory.......... 0. +� w E Business Code 71a ----___-- -- — —— c _ _ _ _ _ d A11 other revenue— e Total. Add lines 11a-11d. 12 Total revenue. See instructions .. ` 17 205 984 . 369 571 . 0. 0. $AA TF-EA0109L 07/31/19 Form 990 (2019) UUUUJIIY.I I CI IvuluytC IU. I l..l.GL)UDUC'F Form 990 (2019) FRESNO AREA WORKFORCE INVESTMENT 77-0002095 page 10 rent of Functional Expenses must complete all columns. All other organizations mus stains a response or note to any line in this Part IX column Do not include amounts reported on lines p fib, 7b, 8b, 9b, and 10b of Part V111. A Total expenses $ Program expenses C Management and general expenses 0 Fundraising expenses 1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21........................ 7,288,128. 7, 288, 128. 4, 449, 959. 4, 449, 959. 2 Grants and other assistance to domestic individuals. See Part IV, line 22............ i 3 Grants and other assistance to foreign organizations, foreiggn overnments, and for- eign individuals. See�art IV, lines 15 and 16 _ 4 Benefits paid to or for members........... . 5 Compensation of current officers, directors, trustees, and key employees ............... 181,694. 124, 482 . 57,212. 0. 0. 0. 0. 0. 6 Compensation not included above to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B).................•.. 1,917,261. 1,286,575. 581 884. 48,802. 7 Other salaries and wages .................. 127 026. 84,138. 39,688. 3,200. 8 Pension plan accruals and contributions (include section 401.(k) and 403(b) employer contributions) .................... 470 973. 2974682. 165 475. 7,816. 9 Other employee benefits ................... 183,889. 122 463. 57,226. 4,200. 10 Payroll taxes ....................... . . ..... 11 Fees for services (nonemployees): a Management .............................. 21,886. 21,886. b Legal ..................................... 31,200. 31,200. c Accounting ......... . ..... . ................ d Lobbying .................................. e Professional fundraising services. See Part IV, line 17... f Investment management fees .............. 418 959 133,590. 285,369. 9 Other.0f line 11g amount exceeds 10% of line 25, column (A) amount, list line l lg expenses on Schedule 0.).... . 300 336. 297 873. 2,463. 12 Advertising and promotion ................. 62 621. 61,208. 1,413. 13 Office expenses ........................... 56,615. 56,615. 14 Information technology ..................... 15 Royalties .................................. 838,676. 838,676. 16 Occupancy .............. . . ................ 17 Travel .............................. . ..... 43,109. 35,569. 7,540. 18 Payments of travel or entertainment expenses for any federal, state, or local Public officials ............................. 45 325. 44,304. 1,021. 19 Conferences, conventions, and meetings.... 20 Interest ................................... 21 Payments to affiliates ...................... 22 Depreciation, depletion, and amortization. .. 48,695. 26,282. 22,413. 23 Insurance ................................. 24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule 0.)................. 212,410. 194,503. 17,907. a MAINTENANCE _ _ _ _ _ _ 135 873. 135 511. 362. b PROPERTY PURCHASES'^^^ 123 995. 123 995. c_UTILITIES ________��^—^— ---- 116 546. 116 519. 27. d COMMUNICATIONS 130,989. 129, 919. _ 1,070. — — e All other expenses— . ............ 17, 206,165. 15, 847, 991. 1,294,156. 64,018, 25 Total functional expenses. Add lines 1 through 24e... 26 Joint costs. Complete this fine only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here ► if following SOP 98-2 (ASC 958-720).................. . Bv4A TEEA0110L 07131/19 Form 990 (2019) Lluuu JIIJ.II CI IvuluptC IV. II,%,4JI/CJC'F Form 990 (2019) FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Pago 11 Part X Balance Sheet Check if Schedule 0 contains a response or note to any line in this Part X..... ....... ......................... n k J. .............. Beginning of year B) End of year Q 1 Cash — non -interest -bearing ................................................. 2 Savings and temporary cash investments ..................................... 3 Pledges and grants receivable, net ........................................... 4 Accounts receivable, net .......................... .......................... 5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons ..................... 6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B)............. 7 Notes and loans receivable, net .............................................. 8 Inventories for sale or use. . . . ................. 9 Prepaid expenses and deferred charges ....................................... 10 a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D................... 10a b Less: accumulated depreciation ................... 10b 11 Investments -- publicly traded securities. . .. . . ..... . .... . ...................... 12 Investments — other securities. See Part IV, line 11............................ 13 Investments — program -related, See Part IV, line 11.... ....................... 14 Intangible assets............................................................ 15 Other assets. See Part IV, line 11......................... .................... 16 Total assets. Add lines 1 through 15 (must equal line 33). ................... 300. 1 300. 264, 021. 2 220, 951._ 1, 691,942. 1,685,931. 3 4 5 6 7 139,044. 9 102,682. — 10c 11 12 13 14 30,997. 15 55 976. 2, 120, 293. 16 2,071,851. a 3 17 Accounts payable and accrued expenses .................................. .... 18 Grants payable.............................................................. 19 Deferred revenue............................................................ 20 Tax-exempt bond liabilities................................................... 21 Escrow or custodial account liability. Complete Part IV of Schedule D .......... 22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons ..................... 23 Secured mortgages and notes payable to unrelated third parties ................ 24 Unsecured notes and loans payable to unrelated third parties ................... 25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D. 26 Total liabilities. Add lines 17 through 25......... .............. ................. 1, 659, 487 . 17 1 584 408 . 18 19 20 21 22 23 24 159 638. 25 186 456. 1 819, 125. 26 11770 864 . a W `0 *� 0 2 Organizations that follow FASB ASC 958, check here ► and complete lines 27, 28, 32, and 33. 27 Net assets without donor restrictions . ......................................... 28 Net assets with donor restrictions ............................................. Organizations that do not follow FASB ASC 956, check here > a and complete lines 29 through 33. 29 Capital stock or trust principal, or current funds ................................ 30 Paid -in or capital surplus, or land, building, or equipment fund .................. 31 Retained earnings, endowment, accumulated income, or other funds............ 32 Total net assets or fund balances ............................................. 33 Total liabilities and net assets/fund balances .................................. — -- — 301,168. 27 300,987. 28 29 30 31 301,168.1 32 300 987. 2,120,293.1 33 2, 071, 851. BAA TEEA0111L 07/31119 Form 990 (2019) Uuuuolyl l CIIVCIuptC IU. I,yCUM.7U0-L40 U-4UJy'0r VL-CC I VIJL:JV D'J C'4 Form 990 (2019) FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 12 Part XI Reconciliation of Net Assets Check if Schedule 0 contains a response or note to any line in this Part XL ......... ................................... . .... . 1 Total revenue (must equal Part Vill, column (A), line 12)................................................. 2 Total expenses (must equal Part IX, column (A), line 25)............................................ , .... 3 Revenue less expenses. Subtract line 2 from line 1..................................... . .... . ............ 4 Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) .. . .. . .. . ........ 5 Net unrealized gains (losses) on investments............................................................ 6 Donated services and use of facilities .................................................................... 7 Investment expenses. .................................................................... t. 8 Prior period adjustments..................................................................:.....::......... 9 Other changes in net assets or fund balances (explain on Schedule 0)........... . ... . ...... , ............. 10 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))........ —.—I ................ .............................. 1 17,20 984. 2 17 206 165. 3 --181. 4 301,168. 5 6 7 8 9 0. 10 300,987. �Financial Statements and Reporting Check if Schedule 0 contains a response or note to any line in this Part XII.... . .. . ...... ................................... . 1 Accounting method used to prepare the Form 990: Cash Accrual Other If the organization changed its method of accounting from a prior year or checked 'Other,' explain in Schedule 0. 2a Were the organization's financial statements compiled or reviewed by an independent accountant? .................... If 'Yes,' check a box below to indicate whether the financial statements for the year were compiled or reviewed on a se arate basis, consolidated basis, or bath: Separate basis F]Consolidatdd basis Both consolidated and separate basis b Were the organization's financial statements audited by an independent accountant? ........... . ..................... If 'Yes,' check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: aSeparate basis Consolidated basis Both consolidated and separate basis c If 'Yes' to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? ........................ If the organization changed either its oversight process or selection process during the tax year, explain on Schedule 0. 3 a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?................................................................................ b If 'Yes,' did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why on Schedule 0 and describe any steps taken to undergo such audits ......... . ................. Yes Na 2 a X 2 b X 2c X 3 a X 3b X BAA TEEA0132L 01121/20 Form 990 (2019) UVUUJIIY.II CI Ivwupt: IU. VAC U/Y.7V O-G40 U'4UJy-Or VG -CC Il+l..LUV OU C4 SCHEDULE A Public Charity Status and Public Support ONB No. 1545-0047 2019(Form 990 or 990-EZ) Complete if the organization is a section 501(cX3 organization or a section 4947(aXl) nonexempt charitable trust. -- • - - ► Attach to Form 990 or Form 990-EZ. open to Public Department of the rreu5vry ► Go to www.rrs.gov1Form990 for instructions and the latest information. Inspection Internal Revenue Service Name of the organization FRESNO AREA WORKFORCE INVESTMENT Employeridenlif4cation number CORPORATION 177-0002095 Part: i I Reason for Pu-b.lic Charity Status (All organizations must complete this part.) See instructions. The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 A school described in section 170(bX1XAXii). (Attach Schedule E (Form 990 or 990•EZ).) 3 A hospital or a cooperative hospital service organization described in section 170(bX1XAXiii). 4 A medical research organization operated in conjunction with a hospital described in section 170(bX1XAXiii). Enter the hospital's name, city, and state: -------------------------------------------------- 5 ❑ An organization oper. ted for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(AXiv). (Complete Part 11.) 6 A federal, state, or local government or governmental unit described in section 170(bX1XAXv). 7 RX An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(bX1XAXvi). (Complete Part II.) 8 ❑ A community trust described in section 170(bX1XAXvi). (Complete Part 11.) 9 ❑ An agricultural research organization described in section 170(bX1)(AXlx) operated in conjunction with a land-grant college or university or a non -land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: ---------------------------------------------------------- 10 ❑ An organization that normally receives: (1) more than 33-113% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions --subject to certain exceptions, and (2) no more than 33-113% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(aX2). (Complete Part lit.) 11 An organization organized and operated exclusively to test for public safety. See section 509(aX4). 12 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(ax1) or section 509(1X2). See section 509(aX3). Check the box in lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. a ❑ Type 1. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization, You must complete Part IV, Sections A and B. b ❑ Type 11. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management o the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C. c ❑ Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organizations) (see instructions). You mus complete Part IV, Sections A, D, and E. d ❑ Type III non -functionally Integrated. A supporting organization operated in connection with its supported organizations) that is not functionally integrated The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and A, and Part V. e ❑ Check this box if the organization received a written determination from the IRS that it is a Type 1, Type II, Type III functionally integrated, or Type III non -functionally integrated supporting organizalion. f Enter the number of supported organizations........................................................................ g Provide the following information about the supported organization(s). (i) Name or supported organization (1i) EIN sill) Type of erganization descrr¢ed On lines 1-10 above (see instructions)) 6y)1s the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions) Yes No (A) (B) (C) (C) — (E) — - Total BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990 or 990-EZ) 2019 TEEAD401L 07103/19 VUUU01 I I CI IVCIuptC IU. L..7C V/YJVO-G40U-•FVJy-Or UG-CC I LA.,4JUDUM- Schedule A (Form 990 or 990-EZ) 2019 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Pane 2 Part 11 Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III, If the organization fails to qualify under the tests listed below, please complete Part 111.) Calendar year (or fiscal year beginning in) 1 Gifts, grants, contributions, and membership fees received. (Do not include any 'unusual grants.) ....... 2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .................. 3 The value of services or facilities furnished by a governmental unit to the organization without charge... 4 Total. Add lines 1 through 3... 5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (0.. (a) 2015 I (b) 2016 1 (c) 2017 (d) 2018 1 (e) 2019 f (f) Total 14193320. 15047900. 14650961. 14836892.1 16836413. 75 565 486. 0. o. 14193320. 15047900. 14650961.1 14836892. 1683641.3. 75 565 486. a 6 Public support. Subtract line 5 from line 4................... 75 565 486 . Section g_ 7nta1 Sunrsori Calendar year (or fiscal year beginning in) (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total 14193320. 15047900. 14650961. 14836892. 16836413. 75, 565, 486. 7 Amounts from line 4.......... 8 Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from similar sources .............. . 0- 9 Net income from unrelated business activities, whether or not the business is regularly carried on .................... 0. 157,844. 139,447, 136, 604. 369, 571. 952, 105. 10 Other income. Do not include gain or loss from the sale of capital as�( t ' i Part Vl.) ...... � �. QII ... 148, 639. 76, 517, 591. 11 Total support. Add lines 7 through 10.. ........ I ... I ...... 12 Gross receipts from related activities, etc. (see instructions) ................ . ...... I .......................... -tz I 9bZ, lus . 13 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) ❑ organization, check this box and stop here ..................... ............................................................... Section C. Computation of Public Support Percentage 14 Public support percentage for 2019 (fine 6, column (f) divided by line 11, column (0) .......................... 14 98 .76 % 15 Public support percentage from 2018 Schedule A, Part II, line 14.. - . . ..................................... . .. 15 98.43 % 16a 33-113% support test-2019. If the organization did not check the box on line 13, and line 14 is 33-1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization.................................................. b 33-113% support test--2018. If the organization did not check a box on line 13 or 16a, and line 15 is 33-1/3% or more, check this box ❑ and stop here. The organization qualifies as a publicly supported organization .................................................. 17a 10%-facts-and-circumstances test-2019. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the 'facts -and -circumstances' test, check this box and stop here. Explain in Part VI how 'facts test. The a supported organization.......... the organization meets the -and -circumstances' organization qualifies as publicly b 1{1°/o-facts-and-circumstances test-2018. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the 'facts -and -circumstances' test, check this box and stop here. Explain in Part VI how the organization meets the 'facts -and circumstances' test. The organization qualifies as a publicly supported organization ............. B 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions... BAA Schedule A (Form 990 or 990-EZ) 2019 TEEA040K 07/03/19 VUI:UJIIJ.I I CI Ivt IlupC IU. I1�1JZJUD'JC'# Schedule A (Form 990 or 990-EZ) 2019 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 3 Part fit Support Schedule for Organizations Described in Section 509(a)(2) — (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part 11. If the organization fails to qualify under the tests listed below, please complete Part 11.) Section A. Public Sul7pOrt Calendar year (or fiscal yearbepinning in) ► (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total 1 Gifts, grants, contributions, rece{ved (Qa Rot include any unusual grants.')......... 2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the arganization's tax-exempt purpose .......... 3 Gross receipts from activities that are not an unrelated trade or business under section 513. 4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf, . .... . - : ............ 5 The value of services or facilities furnished by a governmental unit to the organization without charge ... 6 Total. Add lines 1 through 5.. . 7a Amounts included on lines 1, 2, and 3 received from disqualified persons .......... b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1 % of the amount on line 13 for the year .................. c Add lines 7a and 7b .......... 8 Public support. (Subtract line 7c from line 6.)............... Section B. Total Support Calendar year (or fiscal year beginning in) ' (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total 9 Amounts from fine 6.......... 10a Grass Income from interest, dividends, payments received on securities loans, rents, royalties, and income from similar sources .................. b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. . c Add lines 10a and IOb........ 11 Net income from unrelated business activities not included in line 10h, whether or not the business is regularly carried on.. I ............ 12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..................... 13 Total support. (Add lines 9, 10c, 11, and 12.) ............ . 14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here.... ..........................••--••-••• Section C. Computation of Public Support Percentage 15 Public support percentage for 2019 (line 8, column (9, divided by line 13, column (o).......................... 15 % 16 Public support percentage from 2018 Schedule A, Part III, line 15............................................ 1 16 % Section D. Computation of Investment income Percentage 17 Investment 'income percentage for 2019 (line 1 Oc, column (f), divided by line 13, column (0) ....... ........... 17 18 Investment income percentage from 2018 Schedule A, Part III, line 17........................................ 18 19a 33-1/3% support tests-2019. If the organization disc not check the box on line 14, and line 15 is more than 33-113%, and line 17 ❑ is not mere than 33-113:ty, check this box and stop here. The organization qualifies as a publicly supported organization........... � b 33.1/3% support tesis-2018. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1 /3%, and line 18 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization.... 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ............ BAA T EEA0403L 07/03/19 Schedule A (Form 990 or 990-EZ) 2019 VVI;UJIIJ.II CI M11u./C 1U. II+l+G:1V Schedule A (Form 990 or990-F_Z) 2019 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Pare 4 Part IV Supporting Organizations T (Complete only if you checked a box in line 12 on Part I. If you checked 12a of Part 1, complete Sections A and B. if you checked 12b of Part I, complete Sections A and C. if you checked 12c of Part i, complete Sections A, D, and E. If you checked 12d of Part 1, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations Yes I No 1 Are all of the organization's supported organizations listed by name in the organization's governing documents? If 'Ato,' describe in Part W how the supported organizations are designated, If designated by class or purpose, describe the designation. if historic and continuing relationship, explain. 1 2 Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? if 'Yes,' explain in Part V1 how the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 3a Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If 'Yes,' answer (b) and (c) below. F3a b Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and f satisfied the public support tests under section 549(a)(2)? If 'Yes,' describe in Part VI when and how the organization made the determination. 3b _ c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) 1 purposes? If 'Yes,' explain in Part VI what controls the organization put in place to ensure such use. 3c 4a Was any supported organization not organized in the United States ('foreign supported organization')? If 'Yes' and if you checked 12a or 12b in Part 1, answer (b) and (c) below. I 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? if 'Yes,' describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. L4b c Did the organization support any foreign supported organization that does not have an IRS determination under sections 541(c)(3) and 509(a)(1) or (2)? If 'Yes,' explain in Part vl what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. 4c 5a Did the organization add, substitute, or remove any supported organizations during the tax year? if 'Yes.' answer (b) and (c) below (if applicable). Also, provide detail in Part W, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (hi) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document). L b Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organizations organizing document? 5b c Substitutions only. Was the substitution the result of an event beyond the organization's control? 5c 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization's supported organizations? if 'Yes,' provide detail in Part A 6 7 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If 'Yes,' complete Part I of Schedule L (Form 990 or 990-E2). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If 'Yes,' - complete Part I of Schedule L (Form 990 or 990-tom. 8 9a Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If 'Yes,'provide detail in PartV1. 9a b Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If 'Yes,' provide detail in Part Vi. 9b c Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If'Yes,`provide detail in PartV1. 9c 10a Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non -functionally integrated supporting organizations)? If 'Yes,' answer 10b below. 10a b Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.) 10b BAA TEEAD404L 07/03/19 Schedule A (Form 990 or 990-EZ) 2019 LJUUUJIIJ.II CI Ivt:;Ju tC IL). IJ�CU/1�V0-G40 U-'4UJ�-Or UL-CC I I.IJL:JVO:JC4 Schedule A (Form 990 or 990-EZ) 2019 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page Part iV ISupporting Organizations (continued) Yes No 11 Has the organization accepted a gift or contribution from any of the following persons? a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization? 11 a b A family member of a person described in (a) above? 11 b c A 35% controlled entity of a person described in (a) or (b) above? if 'Yes' to a, b, or c, provide detail in Part Vl. 11 c Section B. Type I Supporting Organizations Yes I No 1 Did the directors, trustees, or membeership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's directors or trustees at all times during the tax year? If No,' describe in Part Vl how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint andlor remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year. 2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If 'Yes,'explain in Part Vl how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the sunlaorting organization. Section C. Type 11 Supporting Organizations 1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If No,' describe in Part Vl how control or management of the supoortinq organization was vested in the saute persons that controlled or managed the supported organization(s). Section D. All Type IiI Supporting Organizations 1 Did the organization provide to each of its supported organizations, by the last Clay of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (id) copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided? 2 Were any of the omanization's officers, directors, or trustees either (i) appointed or elected by the supported orga n i z at i on(s) or (u) serving on the governing body of a supported organization? if No,explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s). 3 By reason of the retationship described in (2), did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? If 'Yes,' describe in Part VI the role the organization's supported organizations played in this regard. Section E. Type IiI Functionally Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions). a n The organization satisfied the Activities Test. Complete line 2 below. b 0 The organization is the parent of each of its supported organizations. Complete line 3 below. c FIThe organization supported a governmental entity. Describe in Part V1 how you supported a government entity (see instructions) 2 Activities Test. Answer (a) and (b) below. a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If 'Yes,' then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities. 2a b Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If'Yes,'explain in Part V1 the reasons for the organizations position that its supported organizations) would have engaged in these activities but for the organization's involvement. 2b 3 Parent of Supported Organizations. Answer (a) and (b) below. a Did the organization have the power to regularly appoi"t or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part Vl. 3a b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its supported organizations? If 'Yes,' describe in Part VI the role played by the organization in this regard. 3b No No Yes I No BAA TEEAD405L 07103/19 Schedule A (Form 990 or 990•EZ) 2019 L/UVUol II CI IVCIU[JU IV. l'.7C Vh1.7V0-G'FO U-4UJ�-Or VL-CC Il'lJL'JV C:1C4 Schedule A (Form 990 or 990-EZ) 2019 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 6 PartV I Type III Non -Functionally Integrated 509(a)(3) Supporting Organizations 1 ❑ Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All Oher Type III non-functionaliy integrated supporting organizations must complete Sections A through E. Section A — Adjusted Net Income (A) Prior Year (B)(optionalCurrent jear 1 Net short-term capital gain 1 2 Recoveries of prior -year distributions 2 3 Other gross income (see instructions) 3 4 Add lines 1 through 3. 5 Depreciation and depletion 4 5 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6 7 Other expenses (see instructions) 7 8 Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) 8 ff(B)Currentear Section B — Minimum Asset Amount (A) Prior Year 1 Aggregate fair market value of all non -exempt -use assets (see instructions for short tax year or assets held for part of year): a Average monthly value of securities 1a b Average monthly cash balances lb c Fair market value of other non -exempt -use assets 1c d Total (add lines 1 a, 1 b, and 1 c) 1 d e Discount claimed for blockage or other factors (explain in detail in Part VI): 2 Acquisition indebtedness applicable to non -exempt -use assets 2 3 Subtract line 2 from line 1d. 3 4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions), 4 5 Net value of non -exempt -use assets (subtract line 4 from line 3) 5 6 Multiply line 5 by .035. 6 7 Recoveries of prior -year distributions 7 8 Minimum Asset Amount (acid line 7 to line 6) 8 Section C — Distributable Amount Current Year 1 Adjusted net income for prior year (from Section A, line 8, Column A) 1 2 Enter 85% of line 1. 2 3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3 4 Enter greater of line 2 or line 3. 4 5 Income tax imposed in prior year 5 6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions). 6 7 l i Check here if the current year is the organization's first as a non -functionally integrated Type III supporting organization (see instructions). SAA Schedule A (Form 990 or 990•EZ) 2019 TEEA0406L 07103119 UUUU,Dl lI CI IvC Up"- IU. I�JC V/1y VO'G40 U-4 VJO-Or UG-CC II+I+L:1V D'J C4 Schedule A (Form 990 or 990-EZ) 2019 FRESNO AREA WORKFORCE INVESTMENT 77 - 0 0 02 0 95 Page 7 part V lTvne III Non -Functionally Integrated 503(a)(3) SuDoortinct Organizations (continued) Section D — Distributions Current Year 1 Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity 3 Administrative expenses paid to accomplish exempt purposes of supported organizations 4 Amounts paid to acquire exempt -use assets 5 Qualified set -aside amounts (prior IRS approval required) 6 Other distributions (describe in Part VI). See instructions. 7 Total annual distributions. Add lines 1 through 6. 8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part Vt). See instructions. 9 Distributable amount for 2019 from Section C, line 6 10 Line 8 amount divided by line 9 amount Section E — Distribution Allocations (see instructions) (i) Excess Distributions Underdistributions Pre-2019 Distributable Amount for 2019 1 Distributable amount for 2019 from Section C, line 6 2 Underdistributions, if any, for years prior to 2019 (reasonable cause required — explain in Part VI). See instructions. 3 Excess distributions carryover, if any, to 2019 a From 2014.. b From 2015.. c From 2016.. d From 2017. . e From 2018. . f Total of lines 3a through e g Applied to underdistributions of prior years h Applied to 2019 distributable amount i Carryover from 2014 not applied (see instructions) j Remainder. Subtract lines 3g. 3h, and 3i from 3f. 4 Distributions for 2019 from Section D, line 7: $ ' a Applied to underdistributions of prior years _ b Applied to 2019 distributable amount c Remainder. Subtract lines 4a and 4b from 4. _ 5 Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part Vt. See instructions. 6 Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part Vt. See instructions. 7 Excess distributions carryover to 2020. Add lines 3j and 4c. 8 Breakdown of line 7: a Excess from 2015 ...... b Excess from 2016 ...... _ c Excess from 2017 —. .. d Excess from 2018...... e Excess from 2019...... BAA Schedule A (Form 990 or 990-EZ) ZU19 TEEA0407L 07/03/19 UUUU01 I I CI IVt11U� tJ IU. I LA.,/-UUD"JC•4 Schedule A (Form 990 or 990-EZ) 2019 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page S Pars 1TI Supplemental Information. Provide the explanations required by Part 11, line 10; Part 11, line 17a or 17b,Part 111, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section 8, Imes 1 and 2; Part K, Section C, line 1; Part 1V, Section D, lines 2 and 3; Part IV, Section E, lines lc, 2a, 21), 3a, and 3h; Part V, line 1; Part V, Section B, line le; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) PART II, LINE 10 - OTHER INCOME NATURE AND SOURCE 2019 2018 2017 2016 _ _ 2015 ONE STOP REVENUE $ 369,571. $ 136,604. $ 139,447. $ 148,639. $ 129,417. OTHER INCOME 28,427. TOTAL $ 369,571. $ 136 604. $ 139,447. $ 148,639. $ 157,844, BAA TEEA0408L 07/03/19 Schedule A (Form 990 or 990-EZ) Zo19 L/UUUJIIy.I I CIIVCIUptj IL). UZ7CL/HyVO-Z,+OLI-4UJ.7-oruz-CG I l�IiLUV D"J CY SCHEDULE D Supplemental Financial Statements OMB No. '545'0047 (Form 990) ► Complete if the organization answered 'Yes' on Form 990, Part IV, line 6, 7, 8, 9, 10,11a, 1113, 11c, 11d, Ile,11f, 12a, or 12b. 2019 ► Attach to Form 990. Open to Public [7eparlment of the Treasury internal Revenue Ski asC ► Go to wwwJrs.gov1Form990 for instructions and the latest information. Igspeetion Hama of the organize on FRESNO AREA WORKFORCE INVESTMENT CORPORATION EmployarldendfIc ton number 77-0002095 part I I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered 'Yes' on Form 990, Part IV, line 6. (a) Donor advised funds (b) Funds and other accounts 1 Total number at end of year ................ . 2 Aggregate value of contributions to (during year) ...... . 3 Aggregate value of grants from (during year) .......... 4 Aggregate value at end of year .............. 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? ........................... ❑ Yes No 6 Did the or anization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring ❑ Yes Lr J No impermissible private benefit?,........................................................... art 11 Conservation Easements. Complete if the organization answered 'Yes' on Form 990, Part IV, line 7. 1 Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (for example, recreation or education) Preservation of a historically important land area Protection of natural habitat HPreservation of a certified historic structure Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. a Total number of conservation easements ........... . . ...................................... . b Total acreage restricted by conservation easements .. .................................... . . . c Number of conservation easements on a certified historic structure included in (a) ............. d Number of conservation easements included in (c) acquired after 7/25106, and not on a historic structure listed in the National Register .................................................... . . 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year ► Held at the End of the Tax Year 2a 2b 2c 2d 4 Number of states where property subject to conservation easement is located 1,5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ................................................... Yes No 6 Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year 7 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year ►$ 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(e)w and section 170(h)(4)(B)(ii)2............................................................................... Yes No 9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. Part 111 lOrganizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered 'Yes' on Form 990, Part IV, line 8. 1 a If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide in Part XI II the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: (1) Revenue included on Form 990, Part Vill, line 1........................................................ $ (ii) Assets included in Form 990, Part X.................................................................. $ 2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under FASB ASC 958 relating to these items: a Revenue included on Form 990, Part Vill, line 1 . . ............. ............................................ ► $ b Assets included in Form 990, Part X................................................. .................... ► $ l3AA For Paperwork Reduction Act Notice, see the Instructions for Form 990. TEEA3301L 8/22119 Schedule D (Form 990) 2019 LluuUolylI CI IvCIVi.1C ILJ. lJ.7CL//17V0-L'#O L/'4L/Jy-Or VG -CC I VI..G:lV CJ C'4 Schedule D (Form 990) 2019 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 2 Part III I Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Using the organization's acquisition, accession, and other records, check any of the following that make significant use of its collection items (check all that apply): a Public exhibition d Loan or exchange program b Scholarly research a Other c Preservation for future generations 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection? ............. []Yes ❑ No Escrow and Custodial Arrangements. Complete if the organization an line 9, or reported an amount on Form 990, Part X, line 21. es' on Form 990, Part 1 a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included onForm 990, Part X?........................................................................................ ❑ Yes b If 'Yes,' explain the arrangement in Part XIII and complete the following table: cBeginning balance........................................................................ dAdditions during the year ................................................ ................. e Distributions during the year............................................................... fEnding balance................. ...... ... •.-........................................ 2 a Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial ac b If 'Yes,' explain the arrangement in Part XIII. Check here if the explanation has been provided c ❑ No Amount I I 1e 1f count liability? .... LiYes m Part XIII..................... No Part V I Fnrinwment Fund--;. C omnletP if the organization answered 'Yes' on Form 990. Part IV, line 10. --------------- --------- - 1 a Beginning of year balance,. ... bContributions ................. . c Net investment earnings, gains, andlosses.................... d Grants or scholarships........ . e Other expenditures for facilities and programs ................. f Administrative expenses....... g End of year balance ........... -- (a) Currentyear (b) Prior year (c) Two years back (d) Three years back (e) Four years back Provide the estimated percentage of the current year end balance (line lg, column (a)) held as: a Board designated or quasi -endowment ► % b Permanent endowment c Term endowment ► % The percentages on lines 2a, 2b, and 2c should equal 100%. 3 a Are there endowment funds not in the possession of the organization that are held and administered for the organization by: Yes No (i) Unrelated organizations...................................................................................1 r3a(H) (it) Related organizations......................................................................................b If 'Yes' on line 3a(ii), are the related organizations listed as required on Schedule R?.............................. 4 Describe in Part XIII the intended uses of the organization's endowment funds, Part V! Land, Buildings, and Equipment. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property (a) Cost or other basis (investment) (b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value 1 a Land ...................................... b Buildings ................................. c Leasehold improvements........ _ .......... d Equipment ................................. eOther ...................................... Total. Add lines 1 a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.)..................... 0. SAA Schedule D (Form 990) 2019 TEEA3302L 8/22119 UUUU01yiI CI IvvlvptC ILI. I�yCUM�VO-L'40 L/-VL1J�-Or UG-CG I1rl..GUV�J C'4 Schedule D (Form 990) 2019 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 3 Part Vil Investments — Other Securities. N/A Complete if the orctanization answered 'Yes' on Form 990, Part IV, fine 11b. See Form 990, Part X, line 12. (a) Description of security or category (including name of security) (b) Book value (1) Financial derivatives ................................. (2) Closely held equity interests ........................ (3) Other (A) TBF)— — — — — — - ————————— — —. --. (C)----------------_...__— (0)-._ _-_-----------____..- �H) -------------------------------- _(l _- -----------------------_— Total. (Column (b) must equal Form 990, Part X, column (6) line 12.). .. t Para Vlll I Investments — Program Related. (c) Method of valuation: Cost or end -of -year market value N/A Complete if the organization answered 'Yes' on Form 990, Part IV, fine 11c. See corm 99u, l-'art x, line Is. (a) Description of investment (b) Book value (c) Method of valuation; Cost or end -of -year market value (1) (2) (3) (4) 6 (8) t (10) Total. Column b musl a ual Form 990, Part X, column(0).line 13.. . gaff IX j Other Assets. N/A Cornolete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. (a) Description 6 Book value (1) (2) P) (4) (5) (5) (7) (g} (1 a) Total. (Column (b) must equal Form 990, Part X, column (8) line 15.) ........ ..................................... r Part X_j Other liabilities. Colriplete if the organization answered 'Yes' on Form 990, Part IV, line 11e or I If. See Form 990, Part X, line 25. J, (a)Description of liability (b) Book value (1) Federal income taxes (2) ACCRUED VACATION 186 456. (3) (4) (5) (5) (9) (10) - 01) Total. (Column (b) must equal Form 990, Part X, column (8) line 15j. - ................................ ► 18 6 , 456. 2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII.................................... SEE. .PART . XI.T 1. AA TEEA3303L 8r22119 Schedule D (Form 990) 2019 VUUU'DlylI CI IvuluytC IU. 1�.7C UM�VO-G40L/-4LJJy-Or UL-CC I1, l..L:JV �:JGY Schedule D (Form 930) 2019 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 4 Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization_ answered 'Yes' on Form 990, Part IV, line 12a. 1 Total revenue, gains, and other support per audited financial statements ................................... 1 17, 205, 984. 2 Amounts included on line 1 but not on Form 990, Part VIII, line 12: a Net unrealized gains (losses) on investments ................................. 2a b Donated services and use of facilities ........................................ 2 b c Recoveries of prior year grants .............................................. 2 c d Other (Describe in Part XIII.)................................................ 2d eAdd lines 2a through 2d................................................................................ 2e 3 17,205,984, 3 Subtract line 2e from line 1.......... ................................................................... 4 Amounts included on Form 990, Part VIII, line 12, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7h . . ........... 4a b Other (Describe in Part Xlll.)................................................ 4b cAdd lines 4a and 4b.................................................... ............................. 4 c 5 17,205,984. 5 Total revenue. Add lines 3 and 4c. (Phis must equal Form 990, Part;, line 12.) ........ ........ Fart Xll Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a. 1 Total expenses and losses per audited financial statements ............................................... 1 17,206,165. 2 Amounts included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities ......................................•.. 2a bPrior year adjustments...................................................... 2 b c Otherlosses................................................................ 2 c d Other (Describe in Part XIII.)................................................ 2 d eAdd lines 2a through 2d........................................................... ................... .. 2e 3 Subtract line 2e from line 1........................................................ .................... 3 17 206 165. 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7h ............. 4a b Other (Describe in Part XIII.).............................................. . . 4 b cAdd lines 4a and 4b.................................................................................... 4c 5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part 1, line 18J ........................... 5 17 206,_.165. Part Xlll I Supplemental Information. Provide the descriptions required for Part ll, lines 3, 5, and 9; Part lil, lines 1 a and 4; Part IV, lines 1 b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information. PART X - FASB ASC 740 FOOTNOTE FAWIC IS A NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA FRANCHISE TAX CODE. THUS, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. TAX RETURNS ARE FILED IN U.S. FEDERAL AND STATE OF CALIFORNIA JURISDICTIONS. TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE U.S. FEDERAL JURISDICTION FOR THREE YEARS AFTER THE RETURN IS FILED AND FOR FOUR YEARS BY THE CALIFORNIA JURISDICTION. BAA Schedule D (Form 990) 2019 TEEA3304L 8/22119 Ljuuu Jlly. I I CIIVCIUpH ILl. II.I.L"JUDJC4 Schedule D (Form 990) 2019 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 5 Part XIII I Supplemental Information (continued) PART X - FASB ASC 740 FOOTNOTE (CONTINUED) THERE ARE CURRENTLY NO TAX YEARS UNDER EXAMINATION. SAA TEEA3305L 8122119 Schedule D (Form 990) 2019 1 9 In O Q v■ _ ice+ ca a E w CD Os E 13 0 G7 d u •tn O ` u L RA � � C f+ {a R O N In E 2 C i CD C9 O E U! c w cm = E VO NW O T � Q I r w r 0 z El O a �a) N O Q C HC: N rp U 4-1 C Q W N C C O ra : U) cm O L U O (0 n : -O U1 Y O N — 1 +a)En U E ap C QC R C 72' rn O C C U • E LL in N : v O p ! O U) L LO {+ u) ai EIc m Co ❑° N C � i N R o . N "O Vl C C N c p a� 0' +' N m O N N N C ter`: .LO cL 0 °3 0) 0 c . E m o N 'n o y a'R E N m d c O ❑ T to u! to O N +n m U <i �� o C O_ IC r a� rn N N �3 N c C O N Q "C p fU Ez� - ❑ ra c c� o•c � d N C O �U Co ram 0010 C � Cil _ E O LL U) N U aj O n O +L+ O N WO C `0 �g QLa m ulk U qz !tl o O F E O a N N C7 2 L9 U) ' H ID rn �, � � � C7 rJ7 Hu E4 � C7 (Vr�I I.z--�� C7 I• V] 0. W' V7 U H U Ii W w d.7. 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N a� L U U) C] cn aC C L O L- C: O N N Q O 0 u m X m N m � O c +, (C� c `o C �- c �O o n C V h q C O C O O O a =S ,- oa �> _ ?: E O O U � ac Q� d m s� N c N c N c ao o O r N Ln O Ln m rn l0 r i r Oo , i rn m r o (6 ° e 11 r m 1-1 r co rn Ln Ln Ln i Q C a a• M r D 0' a� C to W r N r lh %Dl Ln LO r-1 Ln (D C' co o v` OD d/ c E CL _v N � O CA El � a H � V7 � EH-1 O u cn ra-1 C7 tM-i qq r•C R �° rzs C9 z O co p z C � H M O H En[!7 -W rn H W O W r.0 H a) a H ul� a O 2 F x `.G O n H H W V7 w (n WM W > . W D Fit E� 3 3 r N M In a x E- z O O z 0 H N rH! O W H 0 H cn H O [act] rcai H z H Ga H H .'7 U) En P' W A H O a w U H W W H x H x H H S ul H A Z w wW H U W x H U) w H U z 0 U z w H W aA U U2 H u4 w x H H n 16w, 0 W O H W x H O E-+ 41 U2 H H z W W to to m N O C=a w C4 E-+ CW7 A a w A H O a U H P4 w H U W OW P4 w W WH W z H x O H H z 0 U H W ul E-+ U A z O U U H w W 1 a En H H z W z H 0 E-H D4 0 H w P� a 3 O a z o 0 a rH U A H U2 U 0 (n w H O H H �i �F w co H V W H E-+ H B Wa O U W H A U H �i w P4 z W R tz H P4 w H ad H H A A w N H 0 rJ4 O �i x H 04 0 rJ4 H W w 14 H z 1-4 w CQ H U2 O a O 0 vi A O W w x H wl H H 3 U' z H A z H w W H cn w A U H A P4 0 H H �w ri H 6^ m `o 0 N n z UUUUJIIy.II CI IVCIVj.'C IU. l�7CU/i�UO-GYOU-•FUJ�-Or VG -CC II.IJG:JV D"JCY 2019 SCHEDULE I, PART IV - SUPPLEMENTAL INFORMATION PAGE FRESNO AREA WORKFORCE INVESTMENT CORPORATION 77-00020 PART I, LINE 2 - PROCEDURES FOR MONITORING USE OF GRANTS FUNDS IN U.S. (CONTINUED) SERVICE PROVIDER'S DIRECTOR AND FINANCIAL OFFICER. �d H 14 U P4 O F4 0 z U] rn 0 N 0 Q1 rn E `o U c 0 U a� 75 -o a� V N V) En m t N O C 0 C O .Q U N O v i� N 00, L LCtlN d C v322 j It 61 E i O LL co C — O (O a) = N D O N i Q y vC u O iA C �O N cn M M Lo 2 IOU n n c 0— M H o H 0) o N V C 1p E d Q u O00 ... O cw in cr' d a M c V L a� O O � � N [wry riy 4t; C] to 0 o u O W W W c0 v� [} L f a L_) U o a ac C a� w w toCL w w 0 �rrzl W Rai W AOr 04 CO, R+ fL -- c e n 0 m Q. UVVU01IJ1I cI IvCIVF/C IU. II+I+GVVDVc'+ OMB No. 1545.0047 SCHEDULE J I Compensation Information (Form 990) I For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees ► Complete if the organization answered'Yes' on Form 990, Part IV, line 23. ► Attach to Form 990. DepaAment of oIe reeasury tnternal Revenue Service ► Go to wwwJrs.gov1Form990 for instructions and the latest information. o1 the organization FRESNO AREA WORKFORCE INVESTMENT Part 1 I Questions Regarding Compensation 77-0002095 1 a Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part VII, Section A, line la. Complete Part Ill to provide any relevant information regarding these items. First-class or charter travel FlHousing allowance or residence for personal use Travel for companions nPayments for business use of personal residence Tax indemnification and gross -up payments Health or social club dues or initiation fees Discretionary spending account F1Personal services (such as maid, chauffeur, chef) 2019 Open to Public Inspection number Yes FNo b If any of the boxes on line la are checked, did the organization follow a written policy regarding payment or ! reimbursement or provision of all of the expenses described above? If 'No,' complete Part III to explain ................. 1 2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, and officers, including the CEO/Executive Director, regarding the items checked on line 1 a? ................... 2 3 Indicate which, if any, of the following the organization used to establish the compensation of the organization's CEO/ Executive Director. Check all that ap ly. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Kecutive Director, but explain in Part III. Compensation committee Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee 4 During the year, did any person listed on Form 990, Part VII, Section A, line 1 a, with respect to the filing organization or a related organization: a Receive a severance payment or change -of -control payment?........................................................ 4 a X b Participate in, or receive payment from, a supplemental nonqualified retirement plan? ................................. 4b X c Participate in, or receive payment from, an equity -based compensation arrangement? ................................. 4c X If 'Yes' to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III, Only section 501(cx3), 501(cx4), and 501(cx29) organizations must complete lines 5-9. 5 For persons listed on Form 990, Part VII, Section A, line la, did the organization pay or accrue any compensation contingent on the revenues of; aThe organization?................................................................................................ 5 a X 5 b X bAny related organization?.......................................................................................... If 'Yes' on line 5a or 5b, describe in Part III. 6 For persons listed on Form 990, Part VII, Section A, line ia, did the organization pay or accrue any compensation contingent on the net earnings of: aThe organization?................................................................................................ 6 a X 6 b X b Any related organization?.......................................................................................... If 'Yes' on line 6a or 6b, describe in Part III. 7 For persons listed on Form 990, Part VII, Section A, line 1 a, did the organization provide any nonfixed payments not described on lines 5 and 6? If 'Yes,' describe in Part Ill ................................................. 7 X 8 X 8 Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53.4958.4(a)(3)? If'Yes,' describe in Part Ill......................................................................................... 9 9 If'Yes' on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?.......................... ............. ............ l BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J (Form 990) 2019 TEEA4101L 812/19 .. a) m a_ Q) 't7 N f, .'n W U �v 1Z V) C O '+J 'L3 7Q cn w- ul E w fi! _N O c c m E 0 0 C m � U O O. a •� m a c m c o C C p O C U 0 0 Lp U) M _ > a) cu 4 o rn E rn o E c p o u- o N � c � a� o Cl. E EccU � R o $ a . tn v m m� E E oL O Yy C N -0 a) — to -0:!- N C N w L U U r O f0 N O --+ O w N t6 :— C O :i O m U •� tn N C O cu E 3 N O — U 'o c O Ly O 7 C N m3 >- () O y O L° o z o `v i of o E f I I i I I I 1 I I I I I i E I I I I i I I I I I ro� N•Q I ! I ! I I I I ascoo� I I I I 1 ! 1 I I i I �� vOE 08 zo Uc LL I I I I I l I 1 I I I l I I I I f 1 1 1 I I I I I I 1 i ! E I 00 C) 1 I I I 1 I I I 1 3 I f I I ! ov75 co I I ! ❑ H ?A of k I I r I I ! I E I !- a 00I aE o �Io LO! I I 1 I I 1 I I I I I I I I 1 1 1 I I I I I I I { I I of c c tnlo I o� p ml l I I I I l I r I I I 1 1 I Vic° Q ^ov o olo I E 1 I 1 I I I I I I I I I I r d'!SO- CD E I 1 I I ! I I I ! I l I I o $o 00k ! I ! I I ! I I I 1 I [ I 1 ! 'E LOI I I I 1 I I I I I 1 1 I I I I N m olo I I I 1 ! l I t l I 1 I I { I 1 1 f 1 1 ! I I ! I 1 1 I I I I $ a I 1 no � La g I 4 I I I k I I ! I I I I I I I 1 ! ! I I I I I I I I I I I 1 I 'v �;,�v L v �„� v� v V t✓ �, L v L L L v V v t;✓ v v v 3� v v V 'v L O C t0 N O Z Q U 2 W r N M Ln W 00 M O r r r N r M r Q r Ln r to m CN 0 E O s u Ci7 I� (n a) m a_ LO rn 0 N O O O Cl N Oo 0) `o v Q) 3 d L u R O a M a- L O 4- C tC3 06 C n CO LD LO m LO �Y fh r-� C6 r' N C m c N 0 �i 0 v d u u tn I� o, N cc J M O UUUUJIylI CI IVCIUFJC IU. I%,-"4'JUDJC4 SCHEDULE 0 I (Form 990 or 990-EZ) j Department of the Treasury Irk rnaI Revenue Service - r Supplemental Information to Form 990 or 990-EZ Complete to pprovide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. Attach to Form 990 or 990-EZ. Go to www.frs.gov/Form990 for the latest information. Name Iheorgamxaan FRESNO AREA WORKFORCE INVESTMENT CORPORATION ". OMB No. 1545.0047 2019 Open to Public InspecUon Empfoyoridentification number 77-0002095 FORM 990, PART I, LINE 1 - ORGANIZATION MISSION OR SIGNIFICANT ACTIVITIES TO OVERSEE THE OPTIMAL ADMINISTRATION OF WORKFORCE INNOVATION AND OPPORTUNITY ACT (WIOA) FUNDS IN FRESNO COUNTY. TO FOSTER ECONOMIC VITALITY OF THE FRESNO REGION IN SERVING BOTH THE BUSINESS COMMUNITY AND THE INDIVIDUAL JOB SEEKER WITH THE PROVISION OF HUMAN CAPITAL DEVELOPMENT SERVICES. FORM 990, PART III, LINE 1 - ORGANIZATION MISSION TO OVERSEE THE OPTIMAL ADMINISTRATION OF WORKFORCE INNOVATION AND OPPORTUNITY ACT (WIOA) FUNDS IN FRESNO COUNTY. TO FOSTER ECONOMIC VITALITY OF THE FRESNO REGION IN SERVING BOTH THE BUSINESS COMMUNITY AND THE INDIVIDUAL JOB SEEKER WITH THE PROVISION OF HUMAN CAPITAL DEVELOPMENT SERVICES. FORM 990, PART III, LINE 4D - OTHER PROGRAM SERVICES DESCRIPTION TITLE I RAPID RESPONSE $319,122 STEPS $164,948 SLINGSHOT CONSTRUCTION PRE —APPRENTICESHIP PIPELINE $134,757 WAF 7.0 ACCELERATOR FUND ADULTS $80,079 CAREER LADDERS $31,785 COVID-19 IMPACTED INDIVIDUALS $26,954 WAF 6.0 EX OFFENDER $2,369 BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ, TEEA4901L 08/19/19 Schedule 0 (Form 990 or 990•EZ) (2019) UUVUJIyII CIIV CIUPI= IU. l.SC U/1yV0-G40U-4UJy-OrVL-CC I VI,L'JVDUC'4 Schedule 0 (Form 990 or 990•EZ-) (2019) Page 2 Name of the organization FRESNO AREA WORKFORCE INVESTMENT Employer Identification number CORPORATION 177-0002095 FORM 990, PART III, LINE 4D - OTHER PROGRAM SERVICES DESCRIPTION PRISON TO EMPLOYMENT $112 COVID-19 EMPLOYMENT RECOVERY $49 FORM 990, PART VI, LINE 7A - HOW MEMBERS OR SHAREHOLDERS ELECT GOVERNING BODY THE CHAIR AND VICE -CHAIR AND TWO(2) AT -LARGE MEMBERS ARE ELECTED BY THE FRESNO REGIONAL WORKFORCE DEVELOPMENT BOARD (FRWDB) AND THESE MEMBERS ARE AUTOMATICALLY MEMBERS OF THE FRESNO AREA WORKFORCE INVESTMENT CORPORATION (FAWIC) BOARD. IN ADDITION, CHAIRS OF THE COMMITTEE OF THE FRWDB BECOME MEMBERS OF THE FAWIC BOARD, CHAIRS OF THE COMMITTEES ARE APPOINTED BY THE FRWDB. FORM 990, PART VI, LINE 7B - DECISIONS OF GOVERNING BODY APPROVAL BY MEMBERS OR SHAREHOLDERS ANY DECISIONS OF THE GOVERNING BOARD ARE SUBJECT TO THE APPROVAL OF THE BOARD MEMBERS WHEN THERE IS A QUORUM, WHICH IS ONE-HALF(1/2) OF THE TOTAL NUMBER OF BOARD MEMBERS PLUS ONE(1). FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS A COPY OF THE FORM 990 IS REVIEWED BY THE DEPUTY DIRECTOR OF FISCAL SERVICES OF THE CORPORATION BEFORE IT IS SENT TO THE CEO FOR REVIEW AND SIGNATURE. FORM 990, PART VI, LINE 12C - EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS BOARD MEMBERS ARE NOTIFIED WHEN THEY ARE APPOINTED TO THE BOARD THAT THEY MUST SUBMIT A CONFLICT OF INTEREST FORM. INDIVIDUALS ARE NOTIFIED ANNUALLY WHEN THE CONFLICT OF INTEREST FORM IS DUE. AN EMPLOYEE OF THE ORGANIZATION FOLLOWS UP ON ANY OUTSTANDING FORMS AND NOTIFIES THE APPROPRIATE ORGANIZATION OFFICIAL IF THE FORM IS NOT OBTAINED. FORM 990, PART VI, LINE 15A - COMPENSATION REVIEW & APPROVAL PROCESS - CEO & TOP MANAGEMENT SALARY RANGES ARE APPROVED BY THE BOARD OF DIRECTORS. THE SALARY RANGES ARE DETERMINED BY PERIODIC SALARY SURVEYS OF SIMILAR POSITIONS IN THE AREA. BAA Schedule O (Form 990 or 990-EZ) (2019) 7EEA4902L 08119/19 VUVU01yII CIIVtlIVpt: IV. 1..7CVH7U0-L'40V-'FVJ.7-OrUL-CC II, I.L'JV O:J C'4 Schedule 0 (Form 990 or 990-EZ) (2019) Page 2 Name of the organization FRESNO AREA WORKFORCE INVESTMENT Emplayeridertilicillion number CORPORATION �77-0002095 FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES SALARY RANGES ARE APPROVED BY THE BOARD OF DIRECTORS. THE SALARY RANGES ARE DETERMINED BY PERIODIC SALARY SURVEYS OF SIMILAR POSITIONS IN THE AREA. FORM 990, PART VI, LINE 19 - OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. A MINIMUM FEE FOR COPYING COSTS IS CHARGED. BAA Schedule 0 (Form 990 or 990-EZ) (2019) TEEA4902L 08/19/19 U uuuol II I- IIV CIUpt:: ILJ. l..�C V/15V O-G40L/-4 LJJ "J'OrUL-CC II.lJ L:1V D"J C'F 2019 FEDERAL WORKSHEETS PAGE 1 FRESNO AREA WORKFORCE INVESTMENT CORPORATION 77-0002095 FORM 990, PART III, LINE 4E PROGRAM SERVICES TOTALS PROGRAM SERVICES TOTAL FORM 990_ SOURCE_ TOTAL EXPENSES 15,847,991. 15,847,991. PART IX, LINE 25, COL. B GRANTS 11,684,538. 11,738,087. PART IX, LINES 1-3, COL. B REVENUE 0. 369,571. PART VIII, LINE 2, COL. A FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICES (A) (B) (C) (D) PROGRAM MANAGEMENT FUND - TOTAL SERVICES &GENERAL RAISING SERVICE PROVIDERS ALLOCATION 226,805, 186,864. 39,941. SERVICE -OTHER 192,154. 187 136. 5,018. TOTAL $ 418 959. 374,UOU. $ 44,959. 0. FORM 990, PART IX, LINE 24E OTHER EXPENSES (A) (B) (C) (�3} PROGRAM MANAGEMENT TOTAL SERVICES & GENERAL F NDRAIS NG MEMBERSHIPS 35,207. 35,046. 161. MISCELLANEOUS 71,418. 70,509. 909. RENT & LEASE OTHER 24,364. 24 364. TOTAL $ 130, 989. $ 129, 97.9. $ 1, 070. $ 0. UUI:UJIIJ.II CIIv CIuptC IU. lJ.7C V/1JVO-L'#O U-'FUJ�-Or UL-CC 11rlJGJVCJ C4 Form 8868 Application for Automatic Extension of Time To File an (Rev. January 2020) Exempt Organization Return OMB No. 1545-0047 De artwent of the Treasu ',File a separate application for each return. Internal Revenue sarviee ry "Go to wwwJrs.gov/Form8668 for the latest information. Electronic filing (e-111q. You can electronically file Form 8868 to request a 5-month automatic extension of time to file any of the forms listed below with the exception of Form 8870, information Return for Transfers Associated With Certain Personal Benefit Contracts, for which an extension request must be sent to the IRS in paper format (see instructions). For more details on the electronic filing of this form, visit www, irs. govle• r rle-providers/e -file -far-charities-and -nor? -profits. Automatic 6-Month Extension of Time. Only submit original (no copies needed). All corporations required to file an income tax return other than Form 990-T (including 1120-C filers), partnerships, REMICsr and trusts must use Form 7004 to request an extension of time to file income tax returns. Name o exemn arpani2alton w other filer, see instructions, ITaxpayer Idenii I Ication number N) Type or FRESNO AREA WORKFORCE INVESTMENT print CORPORATION File by the Number, street, and roorn or suite number. If a P. . box, see instructions. due filing youror 2125 KERN STREET #209 return. See City, tavrn or post office, state, and ZIP code. For a foreign address, see instrucfi instructions. FRESNO,.CA 93721 77-0002095 Enter the Return Code for the return that this application is for (file a separate application for each return) .......................... O1 Application Is For Return Code Application Is For Return Code Form 990 or Form 990-EZ 01 Form 990-T (corporation) 07 Form 990-BL 02 Form 1041-A 08 Form 4720 (individual) 03 Form 4720 (other than individual) 09 Form 990-PF 04 Form 5227 10 Form 990-T (section 401(a) or 408(a) trust) Form 990-T (trust other than above) 05 Form 6069 11 06 Form 8870 12 The books are in the care of ► CHERYL BEIERSCHMITT Telephone No. ► 559-490-7134 Fax No. ► 559-230-4031 0 If the organization does not have an office or place of business in the United States, check this box ................................ ► • If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) _ . If this is for the whole group, check this box ..... ► ❑ -If it is for part of the group, check this box... ► Fland attach a list with the names and TINS of all members the extension is for. 1 I request an automatic 6-month extension of time until 5/1_5 _ _ _ , 20 _21_ , to file the exempt organization return for the organization named above. The extension is for the organization's return for: ► ❑ calendar year 20 or ► F-1 tax year beginning _7/01 20 19 and ending —6/30_ _ _ , 20 20 2 If the tax year entered in line 1 is for less than 12 months, check reason: U Initial return ❑ Final return ❑ Change in accounting period 3a if this application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions ......... . ............... 3 a $ 0 . b If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated tax payments made. Include any prior year overpayment allowed as a credit ................ _ _ ....... 3 b $ 0. c Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, by using EFTPS (Electronic Federal Tax Payment System). See instructions . .................................... 3c $ 0 Caution: If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions. BRA For Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 8868 (Rev. 1-2020) FIFZ0501L 10107119 VUVUJny. II CI IVvluptC IV. l.ryC VF1yU0-G40 U-4UJ.`7'0f-UG-CC IliIiGJV O:JG'-F TAXABLE YEAR 2019 California Exempt Organization Annual Information Return N Calendar Year 2019 or fiscal year beginning (mmldd/yyyy) 7/0172019 , and ending (nrmlddlyyyy) 6/30/2020 FORM 199 poraboar rganrzoon name FRESNO AREA WORKFORCE INVESTMENT valtiorna corporation number CORPORATION 1231081 Additional Intormabon. Sao instructions. FEIN 77-0002095 Street address (suite or room) PMB no. 2125 KERN STREET 4208 city State Zip code FRESNO CA 93721 Foreign country name Foreign province/state/county Foreign postal code . A First Return ........ . ..... . ...................... Yes No d If exempt under R&TC Section 23701d, has the organization engaged in political activities. B Amended Return..... . ...... ....... • Yes X No See instructions ................................ • ❑Yes ❑% No C 1RC Section 4947(a)(1) trust............ I .............. Yes X No D Final Information Return? ❑ Dissolved ❑ Surrendered (Withdrawn) Merged/Reorganized K Is the organization exempt under R&TC Section 23701gZ .. • Yes 'Yes; No ■ If enter the gross receipts from $ Enter date: (mm/dd/yyyy) nonmember sources ...................... E Check accounting method: 1 ❑ Cash 2 X❑ Accrual 3 ❑ Other L If organization is a public charity exempt under R&TC Section 23701 d and meets the filing fee F Federal return filets? 1 • ❑ 990T 2 • [_] 990-PF 3 • Sch H (990) exception, check box. No filing fee is required .......... • Q 4 Other 990 series M Is the organization a Limited Liability CompanyZ ........ • []Yes 0 No G Is this a group filing? See instructions ... . ... .......... • Yes ❑X No N Oid the organization file Form 10D or Farm 109 to report taxable income? • Yes 0 No ................................ H Is this organization in a group exemption.................. Yes X❑ No 0 is the organization under audit by the IRS or has the IRS �� If'Yes," what is the parent's name? audited in a prior yearZ .......................... • Yes LJ No P Is federal Form 1023/1024 pending? .................. . . ❑ Yes ❑ No I Did the organization have any changes to its guidelines ❑ 0 Date filed with IRS not reported to the FTB? See instructions. . . . . . . ......... • Yes No Part I Complete Part I unless not required to file this form. See General Information 8 and C. Receipts and Revenues T Gross sales or receipts from other sources. From Side 2, Part II, line a .................... • 2 Gross dues and assessments from members and affiliates ... . ............................. • 3 Gross contributions, gills, grants, and similar amounts received .......... . ............... ■ 4 Total gross receipts for filing requirement test. Add line 1 through line 3. This line must be completed. If the result is less than $50,000, see General Information B.. 0 5 Cost of goods sold ......................................... • 5 6 Cost or other basis, and sales expenses of assets sold....... •1 6 7 Total costs. Add line 5 and line 6.......................................................... 8 Total gross income. Subtract line 7 from line 4 - • 1 369, 571. 2 3 16. 83 6 413. 4 17,205,984. i 7 _ 8 17,205,984. Expenses 9 Total expenses and disbursements. From Side 2, Part 11, line 18........................... • 10 Excess of receipts over expenses and disbursements. Subtract line 9 from line 8........... • 9 17 206 165, 10 —181 . Filing Fee 11 Total payments ............... ..................... ........... # 12 Use tax, See General Information K ............ . .............................. . ......... ■ 13 Payments balance. If line 11 is more than line 12, subtract line 12 from line 11............. is 14 Use tax balance. If line 12 is more than line 11, subtract line 11 from line 12...... . ........ • 15 Filing fee $10 or $25, See General Information F........................... . ................ 16 Penalties and Interest. See General Information.1.......................................... 17 Balance due. Add line 12 line 15, and line 16. Then subtract line 11 from the result ......................... 1T 12 13 14 15 16 17 0. Sign Here Under penalises of pedury, I declare [hat I have examined this return, including accompanying schedules and statements. and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of prepare( (oUler than taxpayer) is based on all inlormalion of which preparer has any knowledge. SPINlure � Date • Telephone aacer 'tl CUTIVE DIRECTOR 559-490-7100 Paid -' Preparer's signature DENISE S. HURST, C.P.A. Dale Check if self - employed ❑ • PTIN P00991176 Preparer's Use Only Firm's name MOORE GRIDER & C0i+MPANY LLP %rym eyed) � 325 E SIERRA AVE and ade�ess FRESNO CA 93 710 • Firm'sFEIN 94--2191284 • Telephone (559) 440-0700 May the FTB discuss this return with the preparer shown above? See instructions ..................... • ?f Yes Lj No CAM 112L 12/13/19 - 0591 3651194 f Form 199 2019 Pagel VVUUJ I IY.II CI IVwuyt1 IV. 1..yC VF1�V0'L'-FO U-4UJ�-Or UL-CC Ili l�LJ1IOJC'i FRESNO AREA WORKFORCE INVESTMENT ■ Part II Organizations with gross receipts of more than $50,000 and private foundations regardless of amount of gross receipts -- complete Part II or furnish substitute information. 77-0002095 Receipts from4 Other Sources Expenses and Disburse- ments 1 2 3 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Gross sales or receipts from all business activities. See instructions ....... . . ............... ■ Interest................................................................................. ■ Dividends............................................................................... • Gross rents ............................................................................. ■ Gross royalties ................................ Gross amount received from sale of assets (See Instructions) .............................. ■ Other income. Attach schedule....................................SEE..STATEMENT, 1 • Total gross sates or receipts from other sources. Add line 1 through line 7. Enter here and on Page 1, Part I, line I....... Contributions, gifts, grants, and similar amounts paid. Attach schedule .............SEE. ,STATEMENT , 2 ■ Disbursements to or for members......................................................... • Compensation of officers, directors, and trustees. Attach schedule .......................... ■ Other salaries and wages................................................................ • stere................... Interest • Taxes. . . ................................................. .............................. ■ Rents ............. ... ■ Depreciation and depletion (See instructions) ..................... . ........................ ■ Other Expenses and Disbursements. Attach schedule ............... SEE..STA.TE.MENIT 3 • Total expenses and disbursements. Add line 9 through line 17. Enter here and on Page 1, Part 1, line 9.............. . . 1 2 3 4 6 7 369 571. 8 369 571. 9 11, 738, 087. 10 11 181 694. 12 1, 917, 261. 13 14 183F 889. 15 838 676. 16 17 2,346,558. 18 1 17,206,1 Schedule L Balance Sheet Beginning of taxable year End of taxable year Assets 1 Cash ..................................... 2 Net accounts receivable ....................... 3 Net notes receivable ......................... 4 Inventories ........................... 5 Federal and state government obligations.......... 6 Investments in other bonds .................... 7 Investments in stock ........................ . 8 Mortgage loans ............................. 9 Other investments. Attach schedule ............. . 10 a Depreciable assets ......................... . b Less accumulated depreciation ................ . 11 Land ..................................... 12 Other assets. Attach schedule ........ , , , STM. 4 13 Total assets............................... Liabilities and net worth 14 Accounts payable ........................... 15 Contributions, gifts, or grants payable ............ 16 Bonds and notes payable ...................... 17 Mortgages payable .......................... 18 Other liabilities. Attach schedule......... STM 5 19 Capital stock or principal fund .................. 20 Paid -in or capital surplus. Attach reconciliation...... 21 Retained earnings or income fund ............... 22 Total liabilities and net worth........... - _ .. - . (a) (b) (c) (d) 264, 321. • 221, 251. 1, 685 931. • 1, 691, 942. • • • • • • • 170, 041. • 158,658. 2, 120, 293. 2 071,851. 1, 659,487. • 1,584,408. �� • • 159 638. 186, 456. 301,168. • 300,987. • • 2,120,293.1 2,071,851. Schedule M-1 Reconciliation of income per books with income per return Do not complete this schedule if the amount on Schedule L, line 13, column (d), is less than $50,000 1 Net income per books ....................... • —181 . 7 Income recorded on books this year not included 2 Federal income tax ....................... 11 • in this return. Attach schedule........... . 3 Excess of capital losses over capital gains ........ • 8 Deductions in this return not charged 4 Income not recorded on books this year. against book income this year. Attach schedule ............................ • Attach schedule....................... 5 Expenses recorded on books this year not deducted 9 Total. Add line 7 and line 8 .............. in this return. Attach schedule................ 10 Net income per return. 6 Total. Add line 1 through line 5................ —181. Subtract line 9 from line 6.......... Page 2 Form 199 2019 059 3652194 F_ CACA1112L 12/13/19 VUUUJIIy.II CIIVCIUf./C IU. I%,%,ZUUDJC'F 2019 CALIFORNIA STATEMENTS PAGE 1 FRESNO AREA WORKFORCE INVESTMENT CORPORATION 77-0002095 STATEMENT 1 FORM 199, PART 11, LINE 7 OTHER INCOME PROGRAM SERVICE REVENUE .................... ........ $ 369, 571. TOTAL $ 369,571. STATEMENT 2 FORM 199, PART II, LINE 9 CONTRIBUTIONS, GIFTS, GRANTS, AND SIMILAR AMOUNTS PAID CLASS OF ACTIVITY: EDUCATIONAL TRAINING SKILLS AMOUNT GIVEN: CLASS OF ACTIVITY: JOB TRAINING -NEW OCCUPATION SKILLS AMOUNT GIVEN: CLASS OF ACTIVITY: INCUMBENT WORKER TRAINING AMOUNT GIVEN: CLASS OF ACTIVITY: AMOUNT GIVEN: CLASS OF ACTIVITY: AMOUNT GIVEN: CLASS OF ACTIVITY: AMOUNT GIVEN: CLASS OF ACTIVITY: AMOUNT GIVEN: CLASS OF ACTIVITY: AMOUNT GIVEN: CLASS OF ACTIVITY: AMOUNT GIVEN: CLASS OF ACTIVITY: AMOUNT GIVEN: CLASS OF ACTIVITY: AMOUNT GIVEN: DONEE'S NAME: DONEE'S STREET ADDRESS: DONEE'S CITY, STATE, ZIP: AMOUNT GIVEN: DONEE'S NAME: DONEE'S STREET ADDRESS: DONEE'S CITY, STATE, ZIP: AMOUNT GIVEN: DONEE'S NAME: DONEE'S STREET ADDRESS: DONEE'S CITY, STATE, ZIP: TRANSITIONAL JOBS - ADULTS WORK EXPERIENCE -- YOUNG ADULTS SOFT SKILLS TRAINING WORKSHOP SUPPLIES -TRAINING ACTIVITY SUPPORTIVE SERVICES - TRANSPORT SUPPORTIVE SERVICES - LEADERSHIP SUPPORTIVE SERVICES - OTHER SUPPORTIVE SERVICES -CHILD CARE ARBOR E & T, LLC 9901 LINN STATION RD LOUISVILLE, KY 40223 CENTRAL LABOR COUNCIL PTRSHP 285 W. SHAW AVE, SUITE 201 FRESNO, CA 93704 FRESNO COUNTY EOC 1920 MARIPOSA MALL,SUITE 280 FRESNO, CA 93721 3,371,742. 9,808. 71,170. 98,952. 755,350. 5,799. 1,076. 13,131. 10,731. 109,732. 2,468. 1,236,785. 2,795,605. LJuuuoIIJ.II CI IVCIUpC IU. 1�.`7CL mz2vo-G'#OU-4UJ�-Oru4-CG I l.l.G:1V D"J C'4 2019 CALIFORNIA STATEMENTS FRESNO AREA WORKFORCE INVESTMENT CORPORATION STATEMENT 2 (CONTINUED) FORM 199, PART II, LINE 9 CONTRIBUTIONS, GIFTS, GRANTS, AND SIMILAR AMOUNTS PAID AMOUNT GIVEN: DONEE'S NAME: DONEE'S STREET ADDRESS: DONEE'S CITY, STATE, ZIP: AMOUNT GIVEN: DONEE'S NAME: DONEE'S STREET ADDRESS: DONEE'S CITY, STATE, ZIP AMOUNT GIVEN: DONEE'S NAME: DONEE'S STREET ADDRESS: DONEE'S CITY, STATE, ZIP: AMOUNT GIVEN: DONEE'S NAME: DONEE'S STREET ADDRESS: DONEE'S CITY, STATE, ZIP: AMOUNT GIVEN: DONEE'S NAME: DONEE'S STREET ADDRESS: DONEE'S CITY, STATE, ZIP: AMOUNT GIVEN: DONEE'S NAME: DONEE'S STREET ADDRESS: DONEE'S CITY, STATE, ZIP AMOUNT GIVEN: DONEE'S NAME: DONEE'S STREET ADDRESS: DONEE'S CITY, STATE, ZIP: AMOUNT GIVEN: STATEMENT 3 FORM 199, PART II, LINE 17 OTHER EXPENSES KINGS COUNTY - JTO 124 N. IRWIN ST. HANFORD, CA 93230 COUNTY OF FRESNO 2220 TULARE AVE, SUITE 300 FRESNO, CA 93721 MADERA COUNTY WORKFORCE INVES 2037 W. CLEVELAND AVE. MADERA, CA 93637 PROTEUS, INC 1830 N DINUBA BLVD VISALIA, CA 93291 WEST HILLS COMMUNITY COLLEGE 9900 CODY STREET COALINGA, CA 93210 RES-CARE, INC 805 N WHITTINGTON PARKWAY LOUISVILLE, KY 40222 SE FRESNO COMMUNITY EDA 925 DEL PASO BLVD SACRAMENTO, CA 95815 PAGE 77-00020951 1,159,904. 12,500. 16,136. 952. 1,079,706. 858,127. 127,663. 750. TOTAL $ 11,738,087. ACCOUNTINGFEES........................................................I................ ADVERTISING AND PROMOTION ................................ ....... ................ I ............ . COMMUNICATIONS.... ................... .... ........................ - ...................... CONFERENCES, CONVENTIONS, AND MEETINGS ................................................. INFORMATION TECHNOLOGY ................. ....................................... I................ INSURANCE.................... ..................... .................................................... LEGALFEES....................................................................................... MAINTENANCE.......................................................................................... MEMBERSHIPS. ............................ ....................... ....... ....... ...1... .------- ----- MISCELLANEOUS .. .................................................................................. OFFICE EXPENSES.................................................................................... 31,200. 300,336. 116,546. 45,325. 56,615. 48,695. 21,886. 212,410. 35,207. 71,418. 62,621. VUI:UJIIJ.II CI IVCIVF tC IU. Il.+I+G:IV 2019 STATEMENT 3 (CONTINUED) FORM 199, PART II, LINE 17 OTHER EXPENSES CALIFORNIA STATEMENTS FRESNO AREA WORKFORCE INVESTMENT CORPORATION OTHER EMPLOYEE BENEFIT .................................... ..................... I .............. OTHERFEES.... ...... ........................................................................ PENSION PLAN CONTRIBUTIONS.................................................................. . PROPERTY PURCHASES ................................................. .......................... RENT & LEASE OTHER .............. .............................. ........,,....... I .......... • ..... TRAVEL.....................................................,.........,..,.......................... UTILITIES.........................................................- ........................... TOTAL STATEMENT 4 FORM 199, SCHEDULE L, LINE 12 OTHER ASSETS PAGE 77-00 $ 470, 973. 418,959. 127,026. 135,873. 24,364. 43,109. 123,995. $ 2,346,558. DEPOSITS.. .......................................................................I................ 9,064. OTHER RECEIVABLE ... . .......... ............ I .... ............................ , .......... 46,912. PREPAID EXPENSES AND DEFERRED CHARGES, ........................ I ............... .. .... 102, 682 TOTAL 158,658_._ STATEMENT 5 FORM 199, SCHEDULE L, LINE 18 OTHER LIABILITIES ACCRUED VACATION ........... . ............................. - ......... I .................. 186,456. TOTAL $ 186,456. VVVUJny. 1I CI IVI IlUptl IL,. 1,..7C VH.7V0-L'#O U-'FUJ�-Or VL-CC I Vl,G:1V CJ CY STATE OF CALIFORNIA RRF-1 (Rev. 0912017) MAIL TO: Registry of Charitable Trusts P.O. Box 903447 Sacramento, CA 94203-4470 (916) 210.6400 STREET ADDRESS: 1300 1 Street Sacramento, CA 95814 (916) 210.6400 WEBSITE ADDRESS: www.an. ca.a avlchariti ask ANNUAL REGISTRATION RENEWAL FEE REPORT TO ATTORNEY GENERAL OF CALIFORNIA Sections 12586 and 12587, California Government Code 11 Cal. Code Regs. sections 301-306, 309, 311, and 312 Failure to sci omit this report annunIty no Ioler khan four months and fifteen after the end of the organlxaUnn's accounting period may result in the loss of tax exempt lon and the assessment of a minlmum lax of $800, plus Intorest, and for fines or filing penalties. Revenue & Taxation Coda sartlan 23703; 6ovemmoat Cado section I2S88.1.IRS extenstons Wit! he honored. DEPARTMENT OF JUSTICE PAGE t of 5 (For Registry Use Only) 0 FRESNO AREA WORKFORCE INVESTMIENT Check if: CORPORATION []Change of address f Name of Organization Amended report List all DSAs and names the organization uses or has used 2125 KERN STREET #208 J State Charity Registration Number 053816 Address (Number and Street) FR.ESNO CA 93721 Corporation or Organization No. 1231081 City or Town, state and ZIP Code 559-490-7100 Federal Employer ID No. 77-0002095 Tetephone Number E-mail Address ANNUAL REGISTRATION RENEWAL FEE SCHEDULE (11 Cal. Code Regs. sections 301-307, 311, and 312) Make Check Payable to Department of Justice Grass AnntlWJ1e gnue Fet Gross Annual Revenue Eee GLQ5.-LAnmuiLi3gvenuP. Eel Less than $25,000 0 Between $100,001 and $250,000 $50 Between $1,000,001 and $10 million $150 Between $25,000 and $100,000 $25 Between $250,001 and $1 million $75 Between $10,000,001 and $50 million $225 Greater than $50 million $300 PART A — ACTIVITIES For your most recent full accounting period(beginning 7/01/19 ending 6/30/20 )list: Gross Annual Revenue $ 17, 205, 984. Noncash Contributions $ 0_ Total Assets $ 2,071,851. Program Expenses $— 0. Total Expenses $ 17,206,165. PART B — STATEMENTS REGARDING ORGANIZATION DURING THE PERIOD OF THIS REPORT Note: All questions must be answered. If you answer 'yes" to any of the questions below, you must attach a separate page providing an explanation and details for each "yes" response. Please review RRF-1 instructions for information required. yes No 1 During this reporting period, were there any contracts, loans, leases Or other financial transactions between the organization and any ❑ officer, director or trustee thereof, either directly or with an entity in which any such officer, director or trustee had any financial interest? 2 During this reporting period, was there any theft, embezzlement, diversion or misuse of the organization's charitable property or funds? ❑ 3 During this reporting period, were any organization funds used to pay any penalty, fine or judgment? ❑ ❑X 4 During this reporting period, were the services of a commercial fundraiser, fundraising counsel for charitable purposes, or commercial ❑ coventurer used? 0 ❑ 5 During this reporting period, did the organization receive any governmental funding? SEE STATEMENT 1 6 During this reporting period, did the organization hold a raffle for charitable purposes? ❑ X❑ 7 Does the organization conduct a vehicle donation program? ❑ X❑ 8 Did the Organization conduct an independent audit and prepare audited financial statements in accordance with ❑ generally accepted accounting principles for this reporting period? 9 At the end of this reporting period, did the organization hold restricted net assets, while reporting negative unrestricted net assets? ❑ I declare under penalty of perjury that I have examined this report, including accompanying documents, and to the best of my knowledge and belief, the content is true, correct and complete, and I am authorized to sign. SLAKE KONCZAL EXECUTIVE DIRECTOR Signature of Aukhodzed Agent Printed Name Title Da:e CAEA9801L 03/19/20 LJUI:UJIIy.II CIIVCIUF/t7 IU. I+uCUM5U0-e-+OLJ-.+VJy-OrUL-CC Il'l'LJV�JC4 2019 CALIFORNIA STATEMENTS FRESNO AREA WORKFORCE INVESTMENT CORPORATION STATEMENT 1 FORM RRF-1, PART B, LINE 5 GOVERNMENT AGENCY THAT PROVIDED FUNDING STATE OF CALIFORNIA EMPLOYMENT DEVELOPMENT DEPARTMENT FISCAL PROGRAMS DIVISION, MIC 70 P.O. BOX 826217 SACRAMENTO, CA 94230 CHRISTINE SHUM 916-654-8221 EDD WORKFORCE SERVICES 722 CAPITOL MALL, ROOM SACRAMENTO, CA 95814 DARLENY MARTINEZ 916-653-1528 MADERA COUNTY WORKFORCE 2037 W. CLEVELAND AVE. MADERA, CA 93637 JESSICA ROCHE 559--662-4500 DIVISION 5099 INVESTMENT CORP. U.S. ENVIRONMENTAL PROTECTION INDUSTRY 76 HAWTHORNE STREET, SFD-6 SAN FRANCISCO, CA 94105 NOVA BLAZEJ 415-972-3846 COUNTY OF MERCED 1205 W 18TH STREET MADERA, CA 95340 LANCE LIPPINCOTT 209-724-2042 PAGE 1 77-0002095 L/VI:UJny. I I CI IvuluyC ILr. 1�.7CU/1�V0-G'#O U-4LJJ y-Of'UL-CC I l..I+L"JVO:JCV Form 990 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Department of the Treasury),- Do not enter social security numbers on this form as it may be made public. Inlarna! Revenue Service > Go to wwwJrs.gov1Form990 for instructions and the latest information. A For the 2018 calendar year, or tax year beginning 7/01 B Check if applicable: C Address change FRESNO AREA WORKFORCE INVESTMENT Name change CORPORATION Initial return 2125 KERN STREET #208 Final return/terminated FRESNO, CA 93721 Amended return Application pending F Name and address of principal officer: BLAKE KONCZAL SAME AS C ABOVE , 2018, and ending I Tax-exempt status; IXI 501(c)(3) 11 501(c) ( )' (insert no.) I 14947(a)(I)or I527 30 OMB No. 1545.0047 2018 Open to Public Inspection 2019 D Emplayer Identification number 77-0002095 _ E Telephone number 559-490-7100 G Gross receipts $ 14, 973, 496. H(a) Is this a group return forsuboidinales? Yes No H(b) Are all subordinates included?H Yes NNo If "No," attach a list. (see instructions) J Website: ► WWW. WORKFORCE -CONNECTION. COM = H(C) Group exemption number lil K Form of organization: 1XI Corporation I I Trust I I AssociationLl Other L Year of formation: 19 8 3 1 M State of legal domicile: CA Part l Summary 1 Briefly describe the organization's mission or most significant activities_ SEIE_aCRED_ULE_Q- -----_.--_---_ 01 U ------------------------__--_-.._.____----------...... - __----- - _ - - ----.--.__ N-__ C_ _ _ __.-..-.-_______.-.-- __ _ ____-- -- -. ____.--.._ - ---- - - -_. _ r f_ _ _ c 2 _ _ _ _ _ _ _ ----- Check this box ►- if the organization discontinued its operations or disposed of more than 25% of its net assets. 0 3 Number of voting members of the governing body (Part VI, line 1 a)................................... 3 9 "s 4 Number of independent voting members of the governing body (Part VI, line 1 b)..................... . . 4 9 v 5 Total number of individuals employed in calendar year 2018 (Part V, line 2a) ....... ... ........... . ...... 5 38 :? 6 Total number of volunteers (estimate if necessary) ................................................... 6 0 a 7a Total unrelated business revenue from Part Vlll, column (C), line 12.................................. 7a 0. b Net unrelated business taxable income Form 990-T, line 3a..................................... I 7b 0. -from Prior Year Current Year 8 Contributions and grants (Part VI 11, line 1h).......................................... 14 650, 961. 14 836 892. 9 Program service revenue (Part Vill, line 2g)....................... . .......... . ...... 139,477. 136,604. 10 Investment income (Part Vlll, column (A), lines 3, 4, and 7d).. . ..................... . 11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 1 Oc, and 11 e)............... . 14,790,438. 14 973 496. 12 Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12)..... 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3)...................... 9,370,332. 9,700,165. 14 Benefits paid to or for members (Part IX, column (A), line 4) .............. . ......... . 2, 751, 656. 2, 672, 366. 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10)..... N 16a Professional fundraising fees (Part IX, column (A), line 11e)............. Fb Total fundraising expenses (Part IX, column (D), line 25) ► 31,860. 17 Other expenses (Part IX, column (A), lines 11a-11d, 1 If-24e).... . ........ . ......:.... 2 687, 256. 2,598,400. 14,809,244. 14,970,931. 18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25)............. -18 806, 2,565. 19 Revenue less expenses. Subtract line 18 from line 12................................ g; Beginning of Current Year End of Year o20 Total assets (Part X, line 16)....................................................... 1,743 494. 2,120,293. 1, 444, 891. 1, 819, 125. ¢q 21 Total liabilities (Part X, line 26)..................................................... 298,603.1 301, 168. 21 22 Net assets or fund balances. Subtract line 21 from line 20............................ Part it 1 Signature Block _. Under penal6s of perjury, I declare that 1 have examined this return, inckiding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. ti Y-11 & 4 Ft @ A C'" !s i e" .a' % & t. a-N ■ hf Sign algnalurr arum w- _ _ _ --._ _ _ — . Here BLAKE KONCZAL EXECUTIVE DIRECTOR Type or print name and title PrinUType preparer's name Preparer's signature Date Check If PTIN Paid DENISE S. HURST, C.P.A. DENISE S. BURST, C.P.A. self-employed P00991176 Preparer Firm's name MOORE GRIDER & COMPANY LLP Use Only Firm's address ' 325 E SIERRA AVE Firm's EIN ► 94-2191284 FRESNO, CA 93710 Phone no. (559) 440-0700 May the IRS discuss this return with the preparer shown above? (see instructions)....... . X Yes No SAA For Paperwork Reduction Act Notice, see the separate instructions. TEEA0101L 08/20/18 Form 990 (2018) UUI:UJIIJ.II CI IvmuytC IL). %,.JGUHyUo-4'#OU-•FUJ:1-OrUZ-CC II,%,ZJUDUM-F Form 990 (2018) FRESNO AREA WORKFORCE INVESTMENT Part Ill I Statement of Program Service Accomplishments Check if Schedule 0 contains a response or note to any line in this Part III ................................................ . 1 Briefly describe the organization's mission: SEE SCHEDULE 0 77-0002095 Did the organization undertake any significant program services during the year which were not listed on the prior Form990 or 990-EZ?............ ......... ............................................................... Yes No If "Yes," describe these new services on Schedule 0. Did the organization cease conducting, or make significant changes in how it conducts, any program services?.... Yes No If "Yes," describe these changes on Schedule 0. Describe the orgganization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 601(c}(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 4a (Code: ) (Expenses $ 5, 214, 566, including grants of $ 3, 601, 842 . ) (Revenue $ ) _WIO_A_T_I_TLE_ I YOUTH FORMULA: _ _ _____________ ____ _PR_0_V_ID_E_D__Y_DUTHE_FFE_C_TI_V_E_A_N_D_C_O_M_PR_E_H_EN_S_I_VE ACTIVITIES —TO _ASSIST _THEM _INAC_H_I_EV_I_NG—_-- AC_A_DEMIC—A_N_D_E_M_P_LO_Y_M_ENTSU_C_C_ESS_.—A_TOTAL _OF _1,367—YOUTH _WERE —SERVED UNDER —THE __----- PROGRAM.------------------------------ _—__--_--- _---__ 4b(Code: ) (Expenses $ 4, 7624 039including grants of $ 3, 579, 569.) (Revenue $ ) _WIO_A TITLE _I_ ADULT FORMULA! ____ _ _ PROVIDED EMPLOYMENT AND TRAINING ACTIVITIES TO ELIGIBLE ADULTS A_TOTAL OF 1, 079 ___ ------------------------------------------------------- —--- —— — — — — PARTICIPANTS WERE SERVED UNDER THE PROGRAM. 4c (Code: ) (Expenses $ 2, 745, 359 . including grants of $ 2 064, 432 .) (Revenue $ ) _WIO_A_T_I_TIDE__I_ DISLOCATED WORKERS FORMULA: ________ ____ ___ ______-_ _PR_O_V_ID_ED_ E_M_P_LO_Y_M_EN_T_ —WERE— _TR_AI_NIN_G_ ACTIVITIES _ _TO ELIG_I_BLE_ _DI_SLOCAT_ED_ WORKERS. _A_TOTAL _ _ OF 585 PARTICIPANTS WERE SERVED UNDER THE —PROGRAM --------------------------- ------------------------------- ------ 4 d Other program services (Describe in Schedule 0.) SEE SCHEDULE 0 (Expenses $ 1, 185, 034 . including grants of $ 454, 322 .) (Revenue $ 4eTotal program service expenses ► 13, 906, 998, _ BAA TEEA0102L 08/03/18 Form 990 (201 VUL;u Oly.II CI Iv"IuytC IV. 1...7C Vh1yV0-L40 V-•FVJy-Ot-VL-CC II,I�L'JUD'J C'F Form 990 (2018) FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 3 Part IV I Checklist of Required Schedules 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes,' complete ScheduleA...................................................................................................... Yes No 1 X 2 X 2 Is the organization required to complete Schedule 8, Schedule of Contributors (see instructions)? ..................... 3 Did the, organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If 'Yes,' complete Schedule C, Part I .. ......................................... . .................. 3 X 4 X 4 Section 501(cx3) organizations. Did the organization engagge in lobbying activities, or have a section 501(h) election in effect during the tax year? If 'Yes,' complete Schedule C, Part It, — .............................................. 5 X 5 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98.19? If'Yes,'complete Schedule C, Part Ill...... 6 X 6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If 'Yes,' complete Schedule D, Part............................................................................................................ 7 X 7 Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If 'Yes,' complete Schedule D, Part 11......................... 8 X 8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If 'Yes,' complete Schedule D, Part ill ..................................................................................... 9 X 9 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If'Yes,'complete Schedule 0, Part IV ................................................................... 10 X 10 Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi -endowments? If 'Yes,' complete Schedule 0, Part V................................ 11 If the organization's answer to any of the following questions is 'Yes', then complete Schedule D, Parts A, VII, VIII, IX, or X as applicable. a Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If 'Yes,'complete Schedule 0, Part VI........................................................................................................ b Did the organization report an amount for investments — other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X. line 16? If 'Yes,' complete Schedule D, Part VIi........................................... ll a X ll b X ll c X c Did the organization report an amount for investments — program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule 0, Part Vill........................................... lid X d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, fine 16? If 'Yes,' complete Schedule 0, Part IX ................................ . .......................... l l e X e Did the organization report an amount for other liabilities in Part X, line 25? If 'Yes,' complete Schedule D, Part X...... lit X f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If 'Yes,' complete Schedule D, Part X ... 12a X 12 a Did the organization obtain separate, independent audited financial statements for the tax year? If 'Yes,' complete ScheduleD, Parts A and A...................................................................................... 12 b X b Was the organization included in consolidated, independent audited financial statements for the tax year? If'Yes,' and if the organization answered No' to line 12a, then completing Schedule 0, Parts XI and Xll is optional. ................ 13 X 13 Is the organization a school described in section 170(b)(1)(A)(ii)? If 'Yes,' complete Schedule E....................... 14a X 14a Did the organization maintain an office, employees, or agents outside of the United States? ........................... 14b X b Did the organization have aggregate revenues or expenses of more than $10,000 from granimaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If 'Yes,' complete Schedule F, Parts I and IV ........................... . ...................... 15 X 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If 'Yes,' complete Schedule F, Parts Il and IV .................... . ... . . ...................... . 16 X 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If 'Yes,' complete Schedule F, Parts III and IV. .. ......... . ...................... 17 X 17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If 'Yes,' complete Schedule G, Part I(see instructions) ................................. 18 X 18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines le and 8a? If 'Yes,' complete Schedule G, Part 11.... .......................................................... 19 X 19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If 'Yes,' complete Schedule G, Part Ill ..................................................................................... 20a X 20a Did the organization operate one or more hospital facilities? If 'Yes,' complete Schedule H............................ b If 'Yes' to line 20a, did the organization attach a copy of its audited financial statements to this return? ................ 20b 21 X 21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If 'Yes,' complete Schedule 1, Parts 1 and I/ ...................... BAA TEEA0103L 08/03/19 Form 990 (2018) LJUUUJIIY.II CI IVCIVFIC IU. I lA.,f_JVD'JG'i Form 990 (2018) FRESNO AREA WORKFORCE INVESTMENT Part 1V I Checklist of Required Schedules (conlinued) 77-0002095 Page 4 Yes No 22 Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If 'Yes,' complete Schedule 1, Parts I and Ill ..................................................... 22 1 X 23 Did the organization answer 'Yes' to Part Vii, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If 'Yes,' complete ScheduleJ....................................................................................................... 23 X 24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If 'Yes,' answer lines 24b through 24d and complete Schedule K If 'No, 'go to line 25a..................................... 24a b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?. . - - - . ............ 24b c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease anytax-exempt bonds? .................... .................................................... .......... ......... 24c d Did the organization act as an 'on behalf of issuer for bonds outstanding at any time during the year?. . . . ............. 24d 25 a Section 501(cX3), 501(cX4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If 'Yes,' complete Schedule L, Part 1........................... 25a b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If 'Yes,' corMlete ScheduleL, Part ................................................................................................ 25b 26 Did the organization rep❑rt any amount on Part X, line 5, 6, or 22 for receivables from os payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If'Yes,'complete Schedule L, Part H.. ... . .......................... ............................................. l.............................................................................. 26 27 Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If 'Yes,' complete Schedule L, Part It/ ............................................... . .... . 27 28 Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions): a A current or former officer, director, trustee, or key employee? If 'Yes,' complete Schedule L, Part IV .... . ............ 28a b A family member of a current or former officer, director, trustee, or key employee? If 'Yes,' complete ScheduleL. Part IV............................................................................................... 28b c An entity of which a current or former officer, director, trustee, or Trey employee (or a family member thereof) was an 'Yes,' 28c officer, director, trustee, or direct or indirect owner? If complete Schedule L, Part IV ............................ 29 Did the organization receive more than $25,000 in non -cash contributions? If 'Yes,' complete Schedule M.............. 29 30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation 30 contributions? If'Yes,'complete Schedule M....................................................................... 31 Did the organization liquidate, terminate, or dissolve and cease operations? If 'Yes,' complete Schedule N, Part l ...... 31 32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If 'Yes,' complete 32 ScheduleN, Part11............................................................................................... 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 'Yes,' 33 301.7701-2 and 301.7701-3? If complete Schedule R, Part I ................................................... 34 Was the organization related to any tax-exempt or taxable entity? If 'Yes,' complete Schedule R, Part 11, III, or IV, andPart V, line L................................................................................................ 34 35a Did the organization have a controlled entity within the meaning of section 512(b)(13)? ........ . ...................... 35a b If 'Yes' to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If 'Yes,' complete Schedule R, Part V, line 2 ....... . ................. 35b 36 Section 5.01(cX3) organizations. Did the organization make any transfers to an exempt non -charitable related organization? If 'Yes,' complete Schedule R, Part V, line 2.............................. . . .......................... 36 37 Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If 'Yes,' complete Schedule R, Part VI ...................... 37 X X 38 Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11 b and IT Note. All Form 990 filers are required to complete Schedule O...................................................... 1 38 1 X Part Vj Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a response or note to any line in this Part V---- ............................................... . Yes I No 1 a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable .............. b Enter the number of Forms W-2G included in line la. Enter -0- if not applicable........... Hi c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ................................................. .._...................... I 1 c TEF-AO104L M03118Form VUUUJIylI CI IvCIupt1 IV. U.SC VMJVO-G•-FO V-Y VJy-Or UG-CC Il�liL'JUD'J C'4 Form 990 (2018) FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 5 PartV I ments Reciardinci Other IRS Filings and Tax Compliance (continued) Yes i No 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax State ments, filed for the calendar year ending with or within the year covered by this return..... 2a 38 b If at least one is reported on line 2a, did the organization file all required federal employment tax returns? ............. 2 b X Note. If the sum of lines 1a and 2a is greater than 250, you may be required to a -file (see instructions) 3a Did the organization have unrelated business gross income of $1,000 or more during the year? ........................ 3a X b If 'Yes,' has it filed a Form 990-T for this year? ll 'No' to line 3b, provide an explanation in Schedule 0 ...... . ............................... 3 b 4 a At anytime during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?......... 4a X b If 'Yes,' enter the name of the foreign country: See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FEAR). 5 a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ................. . . 5 a 5 b b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?............ 5 c c If 'Yes,' to line 5a or 5b, did the organization file Form 8886-T?...................................................... 6 a 6 a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ..................................... 6 b b If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were nottax deductible?............................................................................................... 7 Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor..................................................................................... - - 7 a 7 b b If 'Yes,' did the organization notify the donor of the value of the goods or services provided? .......................... 7 c c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form8282? ....................... . .......... .................................................................... d If 'Yes,' indicate the number of Forms 8282 filed during the year .......................... I 7 d e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?.......... 7e 7f f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ............. 7 g g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 asrequiredl..................................................................................................... 7 h h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form1098-C?.................................................................................................... 8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year! ............................................ 8 9" Sponsoring organizations maintaining donor advised funds. a Did the sponsoring organization make any taxable distributions under section 4966?.................................. 9a 9b b Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? ..................... 10 Section 501(c)(7) organizations. Enter: a Initiation fees and capital contributions included on Part Vlll, line 12...................... 10a bGross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities.... 10b 11 Section 501(cX12) organizations. Enter: a Gross income from members or shareholders .......................................... . 11 a b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ...................... . .................... 11 b 12a Section 4947(aX1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?............. 12a b If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year....... I 12b 13 Section 501(cX29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? ................................... 13a Note. See the instructions for additional information the organization must report on Schedule 0. b Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ......................... 13b c Enter the amount of reserves on hand .............................................. . ... 13c 14a Did the organization receive any payments for indoor tanning services during the tax yearl........................... 143 14b b If 'Yes,' has it filed a Form 720 to report these payments? if No,' provide an explanation in Schedule 0............... 15 15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year?..................................................................... If 'Yes,' see instructions and file Form 4720, Schedule N. 16 Is the organization an educational institution subject to the section 4968 excise tax on net investment income? 16 If 'Yes,' complete Form 4720. Schedule 0. AA TEEA0105L 12/31/18 Form X Y X X' X X X X 95 UVVu, lIylI CI IvuluptC IL). 1..7CU/1.7V0-L'40 U-V UJy-Or VL-CC I I.I.L"JVD'JC°# Form 990 (2018) FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 6 Part Vl Governance, Management, and Disclosure For each 'Yes' response to lines 2 through 7b below, and for a No' response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule a. See instructions. Check if Schedule 0 contains a response or note to any line in this Part Vl ........... ....... , .... , , ................. _ ..... X Section A. Governini ement Yes I No 1 a Enter the number of voting members of the governing body at the end of the tax year...... 1 a 9 If there are material differences to voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule 0. b Enter the number of voting members included in line la, above, who are independent..... 1 b 9 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee?......................................................................... 2 X 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, or trustees, or key employees to a management company or other person? ...................... 3 X 4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?.... .................................................................... ...... 4 X 5 Did the organization become aware during the year of a significant diversion of the organization's assets? ....... . ..... 5 X 6 Did the organization have members or stockholders? ................................. . ............................. 6 X 7 a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body?.. SFE . S.CHEI?UI,E..0......... . ... ....................................... . ...... 7 a X b Are any governance decisions of the organization reserved to (or subject to approval by) members, SEE SCH 0 stockholders, or persons other than the governing body?............................................................ 7 b X 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: aThe governing body?....................................................................... . ...... . .............. 8 a X b Each committee with authority to act on behalf of the governing body? ............................................... 8 b X 9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? if 'Yes,' provide the names and addresses in Schedule 0. . . . .................. 9 X Section S. Policies (this Section 8 requests information about policies not required by the Internal Revenue Code, 10 a Did the organization have local chapters, branches, or affiliates?.................................................... b If 'Yes,' did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? .............. ................................................ . . 11 a Has the organization provided a complete copy of this Form 9W to all members of its governing body before filing the form?. . . ........... I I ...... b Describe in Schedule 0 the process, if any, used by the organization to review this Form 990. SEE SCHEDULE 0 12 a Did the organization have a written conflict of interest policy? If 'No,' go to line 73.... . ......... . .................... . b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise toconflicts?...................................................................................................... c Did the organization regularly and consistently monitor and enforce compliance with the policy? If 'Yes,' describe in Schedule O how this was done .... SEE..SCHERULE. 0................................... . ...................... . Yes No 10a X 10b 11a X 12a X 12b X 12c X 13 Did the organization have a written whistleblower policy?............................................................ 14 Did the organization have a written document retention and destruction policy? ...................... . ................ 13 X 14 X 15a X 15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? a The organization's CEO, Executive Director, or top management official.. SEE. SCHEDULE .0 ...................... 15b X b Other officers or key employees of the organization... SEE.SCHEDULE..O......................................... if 'Yes' to line 15a or 15b, describe the process in Schedule 0 (see instructions), 16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the yearZ.................................................................................... 16 a I X 16 b b if 'Yes,' did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements?.................................................... Section C. Disclosure 17 List the states with which a copy of this Form 990 is required to be filed ► _ CA_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ W _ _ _ _ _ 18 Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A if applicable), 990, and 990-T (Section 501(c)(3)s only) available for public, inspection. Indicate how you made these available, Check all that apply. Own website ❑ Another's website X Upon request 11Other (explain in Schedule O) 19 Describe in Schedule 0 whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available the public during the tax year. SEE SCHEDULE 0 to 20 State the name, address, and telephone number of the person who possesses the organization's books and records ► CHERYL BEIERSCHMITT 2125 KERN'ST,, SUITE 208 FRESNO CA 93721 559-490-7134 BAA TEEA0106L i2131118 Form 990 (2018) VUuuol lI CI IVCIuptr IV. I%,%,.GUVDJC4 Form 990 (2018) FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Part Vli Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated kmptoyees, ana Independent Contractors ❑ Check if Schedule O contains a response or note to any line in this Part Vll............ .................................... . Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1 a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. ■ List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. ■ List all of the organization's current key employees, if any. See instructions for definition of 'key employee.' ■ List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received repoftable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. ■ List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. ■ List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. n Check this box if neither the oraanization nor anv related organization compensated any current officer, director, or trustee. P (A) (B) Position do not the{k more than one box, unless person (p ) (E ) ( ) Name and Title Average hours is both an officer and a directoritrustee) Reportable compensation from Reporlat}ta compensalion from Estimated amount of other �e2J1 anzaiion relW-211 gganrrfISC) s sarn� n elan O `{ = m T, o week [w 1799-MISC) (W- b49 ar�anixal"qn (list any hours for D, _ � rn D 3 o `D C> and related. related O1 o a s C9 organizations arganixa- i14nS ;v � 3 below rn dotted A line) (1) PAUL BAUER 1 CHAIRMAN 0 X X 0. 0. 0. gUINTE_RO__-- -_1_ -(2)-SA_L ---- ---- DIRECTOR 0 X 0. 0. 0. LY_DIA_Z_ABRYCKI _ - 1 _ -(3) SECRETARY---T--------- 0 X X 0. 0. 0. ANDREAS BORGEAS 1 - -W DIRECTOR---__---___----_---- 0 X 0. 0. 0. (5) - - - - _ _ _ _ 1_ -0 - _ _JE_FF_HENSLEY _ _ DIRECTOR _ - - - - _ - X 0. 0. 0. (6) DENNIS MONTALBANO - _ _ _ _ _ 1 - - DIRECTOR- - - - - - - 0 X 0. 0. 0. (7)ESMERALDA SORIA - _ _ - _ 1 _ DIRECTOR 0 X 0. 0. 0. (8) CHUCK RIOJAS 1 DIRECTOR 0 X 0. 0. 0. SCO_T_T_MI_LLER 1 - _(9)_ - DIRECTOR--------------------0 X 0. 0. 0. (10) BLAKE KONCZAL 40 CEO 0 X 157,894. 0. 21,205. 0 1) — — — — — — — — — — — — — — — — — — — — — — — — -- 0 2) (13) (14)----------------------------- B A TEEA0107L 08r03118 Form 990 (2018) LJUUU'D1 II CI IvCIuptC ILJ. 47CLJHJUO-L'#OU--+LJJZ7-Or UG-CC I 1J1rGJUDJC4 Form 990 (2018) FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 9 jflPart Vill Statement of Revenue ❑ Check if Schedule 0 contains a response or note to any line in this Part VIII ................. .. ........... _- - — A C D - TotalrevenueRelated or Unrelated Revenue exempt business excluded from tax function revenue under sections revenue 512-514 H y 1 a Federated campaigns......... l a y_ a b Membership dues ............. 1 b N c Fundraising events............ 1 c .: d Related organizations......... 1 d a Government grants (contributions).... 1 e 14 836,892. f All other contributions, gifts, grants, and i .0« similar amounts not included aboyv g Noncash contributions included in lines la -If: $ 0 R hTotal.AddlinesIa- if ..................... 4,836,892. d Business Code 2a ONE STOP_- REVENUE 900099 136,604. 136,604.1 _ _ _ _ ¢ b y— —— — — — — —— - -- c___________ -- — E e_ rn f All other program service revenue ... 136,604. o' a g Total. Add lines 2a-2f ............................... ■ 3 Investment income (including dividends, interest and other simitar amounts) .............................. ' 4 Income from investment of tax-exempt bond proceeds. ! 5 Royalties............ .......... ............ . . ■ (i) Real (ii) Personal 6a Gross rents.--. b Less: rental expenses c Rental income or (loss) ... d Net rental income or (loss) . . ............... ■ I 7 a Gross amount from sales of (') sec,Hl'es (i) ou er assets other than inventory b Less: cost or other basis and sales expenses ...... c Gain or (loss)....... . d Net gain or (loss) .................... ............ ' o 8a Gross income from fundraising events (not including $ of contributions reported on line 1 c). cc See Part IV, line 18................. a xb Less: direct expenses ............... b c Net income or (loss) from fundraising events......... ■ 9 a Gross income from gaming activities. See Part IV, line 19................. a b Less: direct expenses ............... b c Net income or (loss) from gaming activities .......... ■ Oa Gross sales of inventory, less returns and allowances ..................... a b Less: cost of goods sold ............ b c Net income or (loss) from sales of inventory.......... ' Miscellaneous Revenue Business Cade 1 1a -------- c ------------------ d All other revenue ............ . ..... . e Total. Add lines 1la-1ld............................ 14 973 496 . _ 136,604.1 0. 1 0. 12 Total revenue. See instructions ...................... ' BAA TEEA0109L 08103/18 t-orm 990 (2018) UVIiUJnJ.I I CI IvCIuptC IU. l'7CUF1.7V0-L'#O U'4UJy-Or UG-CC 11..1..LJUD-JCY r _ nnn Ala OVn TDVA W(%DWt: non>; Tr>t7>a CTMUNIT 77—nnn2n95 Page 8 Part Vii Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (s) (C) (A) Average Position (do not chock more than one (p) (�} (F} Name and title hours per lwx, vniass person is both as offcer and a directorrUustee) Reportable smpensation from Reporfable compensation from Estimated amount of other woek (list any the organization (w-m ;9•MiSC) related orgganizations (W-2/1Cy39-MISQ compensation from the 'o 5 O o hours for D — — c ID rq v R organization and related related n 2 o v M r, organizations arganira ,o d • Uon5 below rn dotted line) ca �)-•---------------_------- -_ (16)----------------. (l�---__------____----_------ — —— �16)---------------- — — — — — — ---- (19)——- --- ---——————— ---—— —— — — —— — — — (20)___ ___ (21)-------------- (22)--__—___------------------ — —— (2S)------------------------- ---- 2 (25)------------------------- -- 1bSub-total ................................................................. it) tSy4. U. cl,cuo. c Total from continuation sheets to Part VII, Section A . ...................... 111'. 0. 0. 0. d Total (add lines 1b and 1c)....... ...... .......... .... � 157,894, 0. 21, 205. 2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 1 Yes No 3 Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on line la? If 'Yes,' complete Schedule J for such individual ....... ..................................... . ............ 3 x 4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If 'Yes,' complete Schedule J for suchindividual................................................................................................... 4 Ix 5 Did any person listed on line 1 a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If 'Yes,' complete Schedule J for such person..... ....... ... 5 LX Section B. independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. B C Name and business address Description of services Compensation CMTI 2232 DAWSON COVE LANE CLOVIS CA 93611 IT SUPPORT 180 694. 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization ► 1 BAA TEEA0108L 08/03/18 Form 990 (2018) VV<;UJIIJII CI IvCIup,_ IV. IVI,G-JVOJC'4 TNVPSTMP.NT 77-0002095 Page 10 Do not include amounts reported on lines 6b, 7b, 8b, 9b and itfh of Part Vlfl. A Total expenses B Program expenses C Management and general expenses D Fundraising expenses 1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21........................ 61426,150. 6,426,15 . 3,274,015. 3, 274, 015. 2 Grants and other assistance to domestic individuals. See Part IV, line 22 ............ i 3 Grants and other assistance to foreign organizations, foreign governments, and for- eign individuals. See Part IV, lines 15 and 16 I 4 Benefits paid to or for members........... . 179 578. 120 570. 59,008. 0. 5 Compensation of current officers, directors, trustees, and key employees ............... 0. 0. 0. 0. 6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958 c)(3)(B).................... 1,791,848. 1,191,743. 5751 265. 24 840, 7 Other salaries and wages .................. 119 765. 78,398. 39,653. 1,714. 8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .................... 410,484. 258,894. 148,368. 3,222. 9 Other employee benefits ................... 170 691, 111 878. 56.729. 2,084. 10 Payroll taxes .............................. 11 Fees for services (non -employees): a Management ....... . ..................... . 13,097. 13e 097. loLegal..................................... 30 900. 30,900. c Accounting ................................ dLobbying .................................. e Professional fundraising services. See Part IV, line 17, . . f Investment management fees .............. 516,440. 473, 251. 43,189 . g Other. (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule 0.).... . 12 Advertising and promotion ................. 154,954. 149 209. 5,745. 39,666. 38,986. 680. 13 Office expenses ........................... 79,205. 79,205. 14 Information technology ..................... 15 Royalties .................................. 821, 277. 821,277. 16 Occupancy ................................ 67,366. 57,051. 10,315. 17 Travel .... . ............................... 18 Payments of travel or entertainment expenses for any federal, state, or local public officials ...... . ..................... . 30,914. 24,704. 6, 210 . 19 Conferences, conventions, and meetings.... 20 Interest ................................... 21 Payments to affiliates ...................... 22 Depreciation, depletion, and amortization ... 48 594 . 2 6, 181. 22,413. 23 Insurance ............... . ................. 24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule 0.)................. 215,519. 214,902. 617. a PROPERTY PURCHASES _ _ _ — — _ _ 214,770. 196 628 . 18 142 . b MAINTENANCE _ _ _ _ _ _ _ _ _ _ _ _ 124 922. 124 922. c UTILITIES______________ 93,934. 93 902 . 32. d COMMUNICATIONS _ _ _ _ _ _ _ _ _ _ e All other expenses ...... . ......... . . ....... 25 Total functional expenses. Add lines 1 through 24e... 146,842. 145,132, 1,710. 14, 970, 931. 13,906,998. 1, 032, 073. 31,860. 26 Joint costs. Complete this tine only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here I- ❑ if following SOP 98-2 (ASC 958-720) .................. ^�^ 8AA TEEA0110L 08/03/18 T- UrlrI �.�v kr_V 10) VVVUJlylI MIv"IuptC IV. I,yCUF1�V0-L'40V-4VJ�-Of-VG-CCII,I�L'JVO:JCY Form 990 (2018) FRESNO AREA WORKFORCE INVESTMENT 77--0002095 Page 11 ❑art 1C I Rnlanrp O%hpPt Check if Schedule 0 contains a response or note to any line in this Part X................................................ Beginning of year B End of year 1 Cash — non -interest -bearing .................................................. 00 . 30011 1 300, 226, 524 . 2 264 021. 2 Savings and temporary cash investments ..................................... 1, 357,560. 3 1, 685, 931. 3 Pledges and grants receivable, net ........................................... 4 4 Accounts receivable, net ..................................................... 5 5 Loans and other receivables from current and former officers, directors, trustees, key empio ees, and highest compensated employees. Complete Part 11 of Schedule �............................................•..... .... 6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958{{c) 3 (B), and contributing employers and sponsoring organizations of section 501(c�( ) voiuniary employees' beneficiary organizations (see instructions). Complete Part 11 of Schedule L ..... 6 7 Notes and loans receivable, net .............................................. 7 8 0 Q 8 Inventories for sale or use ........ ..... ............ ............. .:........... . 9 Prepaid expenses and deferred charges ...... ................................. 131,198. 9 139,044. 10a Lana, buildings, and equipment: cost or other basis, Complete Part VI of Schedule 0.................1 . 103 b Less: accumulated depreciation. ....... .... . . . . .... 10bi 10 c 11 11 Investments — publicly traded securities ...................................... 12 12 Investments — other securities. See Part IV, line 11............................ 13 13 Investments — program -related. See Part IV, line 11........................... 14 14 Intangible assets ............ ........................... ................... I... 27,912. 15 30,997. 15 Other assets. See Part IV, line 11...... . ...................................... 1 743, 494. 16 2 120, 293. 16 Total assets. Add lines 1 through 15 (must equal line 34)....................... 17 Accounts payable and accrued expenses ...................................... 1,291,196. 17 1,659,487. 18 18 Grants payable.......................................6......6............... 19 19 Deferred revenue ............................................. .............. 20 20 Tax-exempt bond liabilities. ... 4 ........................................ ...... 21 m +v 21 Escrow or custodial account liability. Complete Part IV of Schedule D........... 22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons. Complete Part I I of Schedule L............................................... 23 Secured mortgages and notes payable to unrelated third parties ................ 22 ' 23 24 24 Unsecured notes and loans payable to unrelated third parties ................... 153, 695. 25 159,638. 25 Other liabilities (including federal income tax, payables to related third parties, rifid other liabilities not included on lines 17-24). Complete Part X of Schedule D. 1,444,891. 26 1, 819, 1256 26 Total liabilities, Add lines 17 through 25............... .... ........ ............ C 0 m b ti O Organizations that follow SFAS 117 (ASC 958), check here ► and complete lines 27 through 29, and lines 33 and 34. 27 Unrestricted net assets ................ . .................... 6................. 28 Temporarily restricted net assets ............................................ 29 Permanently restricted net assets .................................. 6.......... Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34. 30 Capital stock or trust principal, or current funds ........ ....................... 31 Paid -in or capital surplus, or land, building, or equipment fund .. . ...... . ........ 298 603. 27 301,168. 28 29 _ 30 31 32 Q d 32 Retained earnings, endowment, accumulated income, or other funds............ 33 Total net assets or fund balances ............................................. 34 Total liabilities and net assets/fund balances ............................. . .... 298,603. 33 301, 168. 1,743,494. 34 2 120293. BAA Itt vI III. MW+14 Form twu tcuio) VUL,UJIIY.II CI IvtflupC IV. 1...7C VF1�U0-G'#O U-'4UJ7-Or VG -CC 11..1..L'JU O:J C'-F Form 990 (2018) FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 12 PartXl I Reconciliation of Net Assets Check if Schedule 0 contains a response or note to any line in this Part XL ................................................. . 1 Total revenue (must equal Part Vill, column (A), line 12)................................................. 2 Total expenses (must equal Part IX, column (A), line 25)..................................... . . . . ........ 3 Revenue less expenses. Subtract line 2 from line 1...................................................... 4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ................. 5 Net unrealized gains (fosses) on investments .............................................. . ........ _.... 6 Donated services and use of facilities................................................................... 7 Investment expenses.................................................................................. 8 Prior period adjustments............................................................................... 9 Other changes in net assets or fund balances (explain in Schedule 0).................................... 10 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column(B))............................. . . .. ... .....I.......... 1 14 973 496. 2 14,970,931. 3 2 565. 4 29g 603. 5 6 7 8 9 0, 10 301 168. Part. Financial Statements and Reporting Check if Schedule 0 contains a response or note to any line in this Part XII.............. ................................... . Yes No 1 Accounting method used to prepare the Form 990: 11 Cash � Accrual Other If the organization changed its method of accounting from a prior year or checked 'Other,' explain in Schedule 0. 2 a Were the organization's financial statements compiled or reviewed by an independent accountant? ............. . . . ... . If `Yes,' check a box below to indicate whether the financial statements for the year were compiled or reviewed on a se arate basis, consolidated basis, or both: nLJ Separate basis ❑ Consolidated basis []Both consolidated and separate basis b Were the organization's financial statements audited by an independent accountant? ................................. If 'Yes,' check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: 0 Separate basis Consolidated basis Both consolidated and separate basis c If 'Yes' to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? ........................ If the organization changed either its oversight process or selection process during the tax year, explain in Schedule 0. 3 a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A•133?................................................................................ b If 'Yes,' did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits ......... . .. . ..... BAA TEEA0112L RROMS 23 X 2b X 2c X 3a X 3b X Form 990 (2018) UUI:U'DlylI CI IvuluptC IU. 1...7CUH�UO-G'#O U-'4UJ5-Of-VL-CC I l,l�L'JU DJCV SCHEDULE A Public Charity Status and Public Support (Form 990 or 990-EZ) Complete if the organization is a section 501(cx31 organization or a section 4947(ax1) nonexempt charitaL trust. ► Attach to Form 990 or Form 990-EZ. cleparltnent of the Treasury ► Go to wwwdrs.gov1Form990 for instructions and the latest information. Infernal Revenue Service OMB No. 1545.0047 2018 Open to Public Inspection Name of the organization FRESNO AREA WORKFORCE INVESTMENT r77-0002095 mployrr idaritiSicalton number CORPORATION Part:) I Reason for Public Charity Status (Ali organizations must complete this part.) See Instructions. The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.). 1 A church, convention of churches, or association of churches described in section 170(b)(1XA)(i). 2 A school described in section 170(bx1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ).) 3 A hospital or a cooperative hospital service organization described in section 170(bXIXA}(iit). 4 A medical research organization operated in conjunction with a hospital described in section 170(bXIXAxiii). Enter the hospital's name. city. and state: ❑ An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(bx1)(A)(iv). (Complete Part 11.) ❑ A federal, state, or local government or governmental unit described in section 170(bXIXAxv). ❑X An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(bx1xA)(vi). (Complete Part li.) ❑ A community trust described in section 170(bx1)(Axvi). (Complete Part II.) ❑ An agricultural research organization described in section 170(b)(1)(A)0x) operated in conjunction with a land-grant college or university or a non -land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: ---------------------------------------------------------- 10 ❑ An organization that normally receives: (1) more than 33.113% of its support from contributions, membership fees and gross receipts from activities related to its exempt functions —subject to certain exceptions, and (2) no more than 33-113% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(ax2). (Complete Part Ill.) 11 An organization organized and operated exclusively to test for public safety. See section 509(ax4). 12 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(ax3). Check the box in lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. a ❑ Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. b ❑ Type If. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supppparhng organization vested in the same persons that control or manage the supported organization(s). You must complete Partly, Sections A and C. c ❑ Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organizations) (see instructions). You must complete Part IV, Sections A, D, and E, d ❑ Type III non4unctionalf integrated..A supporting organization operated in connection with its supported organization(s) that is not functionally integratedYThe organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. e ❑ Check this box if the organization received a written determination from the IRS that it is a Type i, Type II, Type III functionally integrated, or Type III non -functionally integrated supporting organization. f Enter the number of supported organizations....................................................... _................ a Provide the following information about the supported organization(s). (i) Name of supported organization (0) EIN pi;) Type of organization (dascrlbed on foes 1-to alloy (sea instructions)) (iy) 3s the organlzalior; listed in ypur go ruing oloeument? (v) Amount of monetary support (see instructions) (vr) Amount of other support (see instructions) Yes No (A) (s) (C) (D) Total � 1 BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990 or 990-EZ) 2018 TEEA0401L 06/07/18 UUUUJII�f.I I CI Iv CIuytC IU. I,�CUM.7U0-G40 U-'+UJS-Or VL-CC I V1.,G:JVO:JC4 Schedule A (Form 990 or 990-EZ) 2018 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 2 Part ll Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part 111. If the organization fails to qualify under the tests listed below, please complete Part 111.) Section A. Public Support Calendar year (or fiscal year beginning in) 1 Gifts, grants, contributions, and membership fees received. (Oo not include any unusual grants.) ....... 2 Tax revenues levied for the organiza€ion's benefit and either ppa"id to or expended on its t�ehalf.................. 3 The value of services or facilities furnished by a governmental unit to the organization without charge. 4 Total, Add lines 1 through 3... 5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. 6 Public support. Subtract line 5 from line 4................... Section B. Total Support Calendar year (or fiscal year beginning in) 7 Amounts from line 4... (a) 2014 (b) 2015 I (c) 2016 14322120.1 14193320.1 1504790 120.1 14193320. (a) 2014 1 (b) 2015 0 (d) 2017 1 (e) 2018 1 (1) Total 14650961.1 14836892.- 73 051,193.- a 14650961.1 14836892.173, 051, 193. _- I 1 0. 3.051.193. (c) 2016 (d) 2017 (e) 2018 (f) Tota I 1 14322120.E 14193320J 15047900.1 14650961.1 14836892.173,051,193. 8 Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from similar sources .............. 9 Net income from unrelated business activities, whether or not the business is regularly carried on .................... 10 Other income. Do not include gain or loss from the sale of capital as�( i . iII Part VI.) ...... .. Q... 582, 679 0 0 157.844.1 148,639.1 139, 447 . � 136, 604. 1 1,165,213. 11 Total support. Add lines 7 through 10................... 74 216 406. 12 Gross receipts from related activities, etc. (see instructions).................................................. 12 1 1, 165, 213. 13 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........ . ..... L Section C. Computation of Public Support Percentage 14 Public support percentage for 2618 (line 6, column (f) divided by line 11, column (f)).......................... 14 98 . 43 % 15 Public support percentage from 2017 Schedule A, Part 11, line 14. .. .. . . ......................, ., ............. 15 97 , 39 % 16a 33-1131/ support test-2618. If the organization did not check the box on line 13, and line 14 is 33-1/3% or more, check this box LIN and stop here. The organization qualifies as a publicly supported organization.................................................. b 33-1/3% support test-2017. If the organization did not check a box on line 13 or 16a, and line 15 is 33-1/3% or more, check this box ❑ and stop here. The organization qualifies as a publicly supported organization ................................................. . 17a M-facts-and-circumstances test-2018. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the 'facts -and -circumstances' test, check this box and stop here. Explain in Part VI how ❑ the organization meets the 'facts -and -circumstances' test. The organization qualifies as a publicly supported organization.......... 01 b 100/*-facts-and-circumstances test--2017. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the 'facts -and circumstances' test, check this box and stop here. Explain in Part VI how the organization meets the 'facts -and -circumstances' test. The organization qualifies as a publicly supported organization ............. 18 Private foundation, If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions... " 13AA Schedule A (Form 990 or 990-EZ) 2018 TEEA0402L 06107118 UVUVJIyl I CI Ivwupt- IU. 11-. ,L'JUD"JCV Schedule A (Form 990 or 990-EZ) 2018 FRESNO AREA WORKFORCE INVESTMENT - _ 77-0002095 Part ill Support Schedule for Organizations Descrihed in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part Il. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public SuDoort Calendar year (or fiscal year beginning in) ► (a) 2014 (b) 2015 (c) 2016 (d) 2017 (e) 2018 (f) Total 1 Gifts, grants, contributions, and membership fees received. (Do not include any 'unusual grants.')........ . 2 Gross receipts from admissions, merchandise sold or services performed, or facililies furnished in any activity that is related to the organization's tax-exempt purpose .......... 3 Gross receipts from activities that are not an unrelated trade or business under section 513. 4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.. .. ........... 5 The value of services or facilities furnished by a governmental unit to the organization without charge ... 6 Total. Add lines 1 through 5.. . 7a Amounts included on lines 1, 2, and 3 received from disqualified persons , ........ . b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1 %ti of the amount on line 13 for the year .................. c Add lines 7a and 7b .......... 8 Public support. (Subtract line 7c from line 6.).... , ..... I .... Section B_ Total Support Calendar year (or fiscal year beginning in) ► (a) 2014 (b) 2015 (c) 2016 (d) 2017 (e) 2018 {f) Total 9 Amounts from line 6......... . 10a Gross income from interest, dividends, piyalents received on securities loans, rents, royalties, and income from similar sources ............... . b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.. c Add lines 10a and 10b....... _ 11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on ...... ........ 12 Other income, Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..................... 13 Total support, (Add lines 9, 1Oc, 11, and 12.)............. 14 First five years. if the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) ❑ organization, check this box and stop here... .. .. • .. _section C. Computation of Public Support Percentage 15 Public support percentage for 2018 (line 8, column (f), divided by line 13, column (0).......... ....... 15 0 16 Public support percentage from 2017 Schedule A, Part III, line 15 ............................................ �16 % Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2018 (line IOc, column (0, divided by line 13, column (0).................... 17 18 Investment income percentage from 2017 Schedule A, Part Ili, line 17...... . . . .:................:.............. 18 19a 33-1/3% support tests--2018. If the organization did not check the box on line 14, and line 15 is more than 33-1/3%, and line 17 ❑ is not more than 33-MI/a, check this box and stop here. The organization qualifies as a publicly supported organization........... � b 33-113% support tests-2017. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1/3%, and line 18 is not more than 33-113%, check this box and stop here. The organization qualifies as a publicly supported organization.... 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ............ BAA TEEA0403L 06107118 Schedule A (Form 990 or 990-EZ) 2018 UUVUJlylI MIVCIUPV 1U. II�IJL'JV Schedule A (Form 990 or 990-EZ) 2018 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 4 part iV Supporting Organizations (Complete only if you checked a box in line 12 on Part 1, If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations Yes I No 1 Are all of the organization's supported organizations listed by name in the organization's governing documents? if No,' describe in Part Vi how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1 2 Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If 'Yes,' explain in Part V1 how the organization determined that the supported organization was described in section 509(a)(1) or (2). 2 3a Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If 'Yes,' answer (b) and (c) below. 3a b Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? if 'Yes,' describe in Part VI when and how the organization made the determination. _ 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? if 'Yes,' explain in Part Vi what controls the organization put in place to ensure such use. 3c 4a Was any supported organization not organized in the United States ('foreign supported organization')? if 'Yes' and if you checked 12a or l2b in Part 1, answer (b) and (c) below. 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If 'Yes,' describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. 4b c Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If 'Yes,' explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. 4c 5a Did the organization add, substitute, or remove any supported organizations during the tax year? It 'Yes,' answer (b) and (c) below (if applicable). Also, provide detail in Part V1, including M the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, (iii) the authority under the organizations organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document). 5a b Type i orTy�e II only. Was any added or substituted supported organization part of a class already designated in the organizations organizing document? 5b c Substitutions only, Was the substitution the result of an event beyond the organization's control? 5c 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization's supported organizations? If 'Yes,' provide detail in Part Vi. 6 7 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? It 'Yes,' complete Part I of Schedule L (Form 990 or 990-EZ). 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If 'Yes,' complete Part I of Schedule L (Form 990 or 990-EZ). 8 9a Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If 'Yes,' provide detail in Part VI. 9a b Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? if 'Yes,' provide detail in Part VI. 913 c Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If 'Yes,'provide detail in Part V1. r10ca 10a Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type iII non -functionally integrated supporting organizations)? if 'Yes,' answer 10b below. b Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.) 10b BAA TEEA04404L 06107/18 Schedule A (Form 990 or 990-EZ) 2018 VUUU01yiI CI Iv CIuptC IV. l.rSC V/1yUO-G40U-4VJ�-Or UL-CCII,l�G:1V DJC4 Schedule A (Form 990 or990•EZ) 2018 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 5 part IV I Supporting Organizations (continued) 1 Yes I No 11 Has the organization accepted a gift or contribution from any of the following persons? a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization? 11a b A family member of a person described in (a) above? 11b c A 35% controlled entity of a person described in (a) or (b) above? If 'Yes' to a, b, or c, provide detail in Part W. 11 c Section B. Type I Supporting Organizations 1 Rid the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's directors or trustees at all times during the tax year? If No,' describe in Part V1 how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. if the organization had more than one supported organization, describe how the powers to appoint andlor remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year. 2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated. supervised, or controlled the supporting organization? if 'Yes,' explain in Part V1 how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supportina organization. Section C. Tvpe Il Supporting Organizations 1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? if 'No,' describe in Part V1 how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s). Section D. All Type IIi Supporting Organizations 1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (d) a copy of .the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided? 2 Were any of the Organization's officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If 'No.' explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s). By reason of the relationship described in (2), did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? If 'Yes,' describe in Part VI the role the organization's supported organizations played in this regard Section E. Type iII Functionally Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions). a The organization satisfied the Activities Test. Complete line 2 below. b The organization is the parent of each of its supported organizations. Complete line 3 below. c The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions). 2 Activities Test. Answer (a) and (b) below. a Did substantially all of the organizations activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If 'Yes,' Ihen in Fart V1 Identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities. 2a b Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If 'Yes,' explain in Part Vl the reasons for the organization's position that its supported organizations) would have engaged in these activities but for the organization's involvement. 2b 3 Parent of Supported Organizations. Answer (a) and (b) below. a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI. 3a b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its supported organizations? If 'Yes,' describe to Part VI the role played by the organization in this regard. 3b No No No Yes 1 No BAA TEEA0405L 06/07118 Schedule A (Form 990 or 990-EZ) 2018 VUUUJIIJ.I I CI IvCIuptC IL/. liyCUI17U0-L'#O U-'+LJJ�-Or VL-CC I Vl'L'JVO:JC4 Schedule A (Form 990 or 990-EZ) 2018 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 6 Part V Type ill Non -Functional! Integrated 509(a)(3) Supporting Organizations 1 ❑ Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 2D, 1970 (explain in Part VI). See instructions. All other Type III non -functionally integrated supporting organizations must complete Sections A through E. Section A — Adjusted Net Income (A) Prior Year (B) Current Year (optional) 1 Net short-term capital gain 1 2 Recoveries of prior -year distributions 2 3 Other gross income (see instructions) 3 4 Add lines 1 through 3. 4 5 Depreciation and depletion 5 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6 7 Other expenses (see instructions) 7 8 Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) 8 Section B — Minimum Asset Amount (A) Prior Year 1 Aggregate fair market value of all non -exempt -use assets (see instructions for short tax year or assets held for part of year): (B) Current Year (optional) _ a Average monthly value of securities 1a b Average monthly cash balances lb c Fair market value of other non -exempt -use assets 1c d Total (add lines 1a,•1b, and 1c) 1d e Discount claimed for blockage or other factors (explain in detail in Part VI): 2 Acquisition indebtedness applicable to non -exempt -use assets 2 3 Subtract line 2 from line 1d. 3 4 Cash deemed held for exempt use. Enter 1-1 /2% of line 3 (for greater amount, see instructions). 4 5 Net value of non -exempt -use assets (subtract line 4 from line 3) 5 6 Multiply line 5 by .035. 6 7 Recoveries of prior -year distributions 7 8 Minimum Asset Amount (add line 7 to line 6) 8 Section C — Distributable Amount Current Year 1 Adjusted net income for prior year (from Section A, line 8, Column A) 1 2 Enter 85% of line 1. 2 3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3 4 Enter greater of line 2 or line 3. 4 5 Income tax imposed in prior year 5 6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions). 6 7 Check here if the current year is the organization's first as a non -functionally integrated Type III supporting organization (see instructions). BAA Schedule A (Form 990 or 990-EZ) 2018 TEEAD406L 09120118 VUI:UJ I IJ. II GI IVCI Up:! IU. 1�.7CUMJUO-G40L/-4 L/J 5-Or UL-CC II�I�L'JUDUC4 Schedule A (Form 990 or 990-EZ) 2018 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 7 Part:V I Tune III Hon -Functionally integrated 509(aX3) 5upportinq Organizations (continued) Section D — Distributions Current Year 1 Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity 3 Administrative expenses paid to accomplish exempt purposes of supported organizations 4 Amounts paid to acquire exempt -use assets .._ 5 Qualified set -aside amounts (prior IRS approval required) 6 Other distributions (describe in Part VI). See instructions. T 7 Total annual distributions. Add lines 1 through 6. 8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions. 9 Distributable amount for 2018 from Section C, line 6 10 Line 8 amount divided by line 9 amount Section E — Distribution Allocations (see instructions) W Excess Distributions (ii) Underdistributions Pre-2018 ui) Distributable Amount for 2018 1 Distributable amount for 2018 from Section C, line 6 2 Underdistributions, if any, for years prior to 2018 (reasonable cause required — explain in Part VI). See instructions. 3 Excess distributions carryover, if any, to 2018 a From 2013. _ b From 2014.. c From 2015.. T d From 2016.. e From 2017.. f Total of lines 3a through e g Applied to underdistributions of prior years h Applied to 2018 distributable amount i Carryover from 2013 not applied (see instructions) j Remainder. Subtract lines 3g, 3h, and 3i from 3f. ` 4 Distributions for 2018 from Section D, line 7: $ a Applied to Underdistributions of prior years _ b Applied to 2018 distributable amount c Remainder. Subtract lines 4a and 4b from 4. 5 Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part Vi. See instructions, i 6 Remaining underdistributions for 2018. Subtract lines 3h and 4b from line-1. For result greater than zero, explain in Part Vl. See instructions. 7 Excess distributions carryover to 2019. Add lines 3j and 4c. 8 Breakdown of line 7: a Excess from 2014...... b Excess from 2015...... c Excess from 2016. d Excess from 2017 ...... i e Excess from 2018...... BAA Schedule A (form 990 or 990-EZ) 2018 TEEA0407L 09/20118 UUUUJIIY.I I CIIVl71UyC IU. II,I.4JUD'JC4 Schedule A (Form 990 or 990-EZ) 2018 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 8 Part -VI I SUFPlemental Information. Provide the explanations required by Part 11, line 10; Part 11, line 17a or 17b'Part III, line 12; Part IV, See ion A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part Ill, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines lc, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line le; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) PART II, LINE 10 - OTHER INCOME NATURE AND SOURCE 2018 2017 _ 2016 2015 2014 ONE STOP REVENUE $ 136,604. $ 139,447. $ 148,639. $ 129,417. $ 353,959. OTHER INCOME 28,427. _228 720. TOTAL $ 136,604. 139,447. 148,639. $ 157,844. $ 582,579. BAA TEEA0408L 06107118 Schedule A (Form 990 or 990,EZ) 2018 UUUU01 II CI IvCIupt1 IL). l.,yCUh1.7U0'L40U-4UJ.7'Or UL-CC I%.A�4JUDUC4 SCHEDULE D Supplemental Financial Statements OMB No. 1545-0047 (Form 990) > Complete if the organization answered 'Yes' on Form 990, Part IV, line 6, 7, 8, 9, 10, 11 a, 11 b,11c, 11 d, 11e, 11f, 12a, or 12b. 2018 open to Public Inspection oepadlment of the Treasury inteenal Revenue service 0, Attach to Form 990. ► Go to www.frs.gov/Form990 for instructions and the latest information. Name or The argarnlxatiors Employeridenlificaiion number FRESNO AREA WORKFORCE INVESTMENT CORPORATION 77-0002095 Part l I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete If the organization answered 'Yes' on Form 990, Part IV, line 6. (a) Donor advised funds (b) Funds and other accounts 1 Total number at end of year ................. 2 Aggregate value of contributions to (during year) ....... 3 Aggregate value of grants from (during year) .......... 4 Aggregate value at end of year............. . 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? ........................... ❑ Yes No 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit?. .................................................................. ❑ Yes No Part Il I Conservation Easements. Complete if the organization answered 'Yes' on Form 990, Part IV, line 7. 1 Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (e.g., recreation or education) Preservation of a historically important land area Protection of natural habitat Preservation of a certified historic structure Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year, I # Held at the End of the Tax Year a Total number of conservation easements. ........................ b Total acreage restricted by conservation easements . ....................................... . c Number of conservation easements on a certified historic structure included in (a) ............. d Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register...................................................... I 2 d 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year 4 Number of states where property subject to conservation easement is located 5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ...................................... . .......... . ... ❑ Yes ❑ No 6 Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year 0. 7 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year I. $ 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)2............................................... . .... . .................... . ..... ❑ Yes No 9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicabfe, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. LPart-qj Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered 'Yes' on Form 990, Part IV, line 8. 1 a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIiI, the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: (i) Revenue included on Form 990, Part Vlll, line 1......................... $ (ii) Assets included in Form 990, Part X................................................................... $ 2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items: a Revenue included on Form 990, Part Vlll, line 1........................................................... $ b Assets included in Form 990, Part X...................................................................... ► $ BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. TEEA3301L 10110/18 Schedule D (Form 990) 2018 LJuuuolly.lI CI IvCIu FJC ILJ. IJ�CU/1.7V0-L'#O U-4 VJ�-Or UL-CC I l'l'GJUCJG'F Schedule D (Form 990) 2018 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 2 ]Past ill Drganizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply): a Public exhibition d Loan or exchange programs b Scholarly research a Other c Preservation for future generations 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose 'in Part Xlli. 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection?....................0 Yes ❑No Part IV Escrow and Custodial Arrangements. Complete if the organization answered 'Yes' on Form 990, Part IV, fine 9, or repotted an amount on Form 990, Part X, line 21. 1 a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X?.......... . .............. ............................................. . .. . .............. Yes No b If 'Yes,' explain the arrangement in Part XIII and complete the following table: c Beginning balance........................................................................ d Additions during the year.......................................................... e Distributions during the year............................................................... fEnding balance................................................................................ 2a Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial ac b If 'Yes,' explain the arrangement in Part XIII. Check here if the explanation has been provided c Amount 1c 1d 1e 1f count liability? .... Yes In Part XIII..................... No Part V Endowment Funds. Cotn fete if the organization answered 'Yes' on For 990 Part IV line 10. 1 a Beginning of year balance.... . b Contributions .................. c Net investment earnings, gains, and losses .................... d Grants or scholarships......... e Other expenditures for facilities and programs ................. f Administrative expenses....... g End of year balance ............ (a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back Provide the estimated percentage of the current year end balance (line 1 g, column (a)) held as: a Board designated or quasi -endowment b Permanent endowment c Temporarily restricted endowment > % The percentages on lines 2a, 2b, and 2c should equal 100%, 3 a Are there endowment funds not in the possession of the organization that are held and administered for the organization by: Yes No (i) unrelated organizations....................................................................................L3a(ii) (H) related organizations..........................:............................... ............... ......... b If 'Yes' on line 3a(ii), are the related organizations listed as required on Schedule R?.............................. 4 Describe in Part XIII the intended uses of the organization's endowment funds. Part VI Land, Buildings, and Equipment. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11 a. See Form 990, Part X, line 10. Description of property (a) Cast or other basis (investment) (b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value 1 a Land ....................................... b Buildings ................................. c Leasehold improvements ................... dEquipment ................................. eOther ................... ............... Total. Add lines 1 a through 1 e. (Column (d) must equal Form 990, Part X, column (B), line 70c.)........... ......... • 0. BAA Schedule D (Form 990) 2018 TEEA3302L 10/10/18 UVVuo I y I I CI IV CIV'.JC IU. C II,I,GVVDVC'F Schedule D (Form 990) 2018 FRESNO AREA WORKFORCE INVESTtnT 77-0002095 Page Part VII Investments — Other Securities. N/A Complete if the or anization answered 'Yes' on Form 990 Part IV, line 11 b. See Form 990, Part X line 12. (a) Description of security or category (including name of security) (b) Book value (e) Method of valuation: Cost or end -of -year market value (1) Financial derivatives ................................ (2) Closely -held equity interests ........................ (3) Other (A) ($F) ---_------_-----_---.------ �C�---------- — —-- ------ (D}—_—__---- TC) — — — — — — — — — — — — — — — — — — — — — — — — — (G)---------— — — — — — — — — — — — — — — — — (H) _._._—___—.----------------- (I) ------------------------------- Tota I. (Column (b) must egval Form 990,, Part X, column (8) line 12.), t's:tYt ►rut I Investments — Program Related. N/A - Complete if the organization answered 'Yes' on Form 990, Part IV, line 11 c. See Form 990, Fart X, line_ 13. (b) Book value (c) Method of valuation: Cost or end -of -year market value (a) Description of investment _ (1) (2) (3) (4) (5) .(6) (7) (8) (g) Total. Column b must equal Form 990, PartX, column 8 line Part IX j Other Assets. N/A Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. (1) (4) (5) (6) m (a) (9) (10) Total. (Column (6) must equal Form 990, Part X, column (8) line 75.) .. . ............................ , Other Liabilities. Complete if the orffanization answered 'Yes' on Form Part IV, line Ile or 11f. See Form 990, Part X, line 25. (1) Federal income taxes (2) ACCRUED VACATION 159,638. (3) (4) (7) (8) (1 t) Total. (Column {b) must aqua! Farm 99t7, Part X, column (B) Nrre25.,1..... 15 9 , 63 8 . 2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organixation's financial statements that reports the organizaiion's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII..................................SEE..PART. XTIT. SAA TEEA3303L 10110118 Schedule 5 (Form 990) 2018 L.luuuollJ.11 GIIv CIuptC ILI. 1...7C VF1y VO-L'#O V-YU J.7-Or UL-CC Il..I..LJU D"J C'4 Schedule D (Form 990) 2018 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 4 Part X1 Reconciliation of Revenue per Audited Financial Staterrlerlts With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a. _ 1 Total revenue, gains, and other support per audited financial statements ................................... 1 14, 973, 496. 2 Amounts included on line 1 but not on Form 990, Part VIII, line 12: a Net unrealized gains (losses) on investments ................................. 2a b Donated services and use of facilities ........................................ 2 b c Recoveries of prior year grants .............................................. 2 c d Other (Describe in Part X11I.)................................... . .......... 2d e Add lines 2a through 2d....... . ....... . ......................... . ........... . . . .........:................. 2e. 3 Subtract line 2e from line 1........... _ .............................................. 3 14 .973 496. 4 Amounts included on Form 990, Part VIII, line 12, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b .... I ........ 4 a b Other (Describe in Part X111.).......... ...................................... 4 b cAdd lines 4a and 4b................................................................................... 4c. 5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part 1, line 12.) ............................ 5 1 14,273 496 . Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. C6rnplete if the organization answered 'Yes' on Form 990, Part IV, line 12a. 1 14,970,931. 1 Total expenses and losses per audited financial statements ............................................... 2 Amounts included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities . . ....... .............................. 23 b Prior year adjustments...................................................... 2 b cOther losses............................................................... 2 c d Other (Describe in Part X111.)...................... . ....... . ................. 2d eAdd lines 2a through 2d............................................................................ ... 2e 3 14 970 931. 3 Subtract line 2e from line 1.................. . ...... ................................................... _ 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part Vill, line 7b ........... , , 4 a b Other (Describe in Part X111.)....................................... . ........ 4 b c Add lines 4a and 4b...............................................................................--. 4c 5 1 14,970,931. 5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part 1, line 18.).... . . ...................... Part X111 I Supplemental Information. Provide the descriptions required for Part 11, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines lb and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XI I, lines 2d and 4b. Also complete this part to provide any additional information. PART X - FIN 48 FOOTNOTE FAWIC IS A NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA FRANCHISE TAX CODE. THUS, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. TAX RETURNS ARE FILED IN U.S. FEDERAL AND STATE OF CALIFORNIA JURISDICTIONS. TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE U.S. FEDERAL JURISDICTION FOR THREE YEARS AFTER THE RETURN IS FILED AND FOR FOUR YEARS BY THE CALIFORNIA JURISDICTION. BAA Schedule D (Form 990) 2018 TEEA3304L 10/10/18 UUVu Jlyll CI ivulu./C IU. �+SCUHyUO-L40U-'FUJy-Or VL-CC IIJIiGJUC:IC'F Schedule D (Farm 990) 2018 FRESNO AREA WORKFORCE INVESTMENT 77-0002095 Page 5 Part Xlli S ipplementai Information continued PART X - FIN 48 FOOTNOTE (CONTINUED) THERE ARE CURRENTLY NO TAX YEARS UNDER EXAMINATION. BAA TEEA3305L iDnaie Schedule 0 (Form 990) 2018 � u 9c a co ,•v r oa d Z m N a- E @ � Q 0 0 LO u o 'E N i O 'd o o ° E w r- YI O N � r 4 N v in , C.0 R o mOm a � m @ w C 4- ++ C U. T m N 0 w ��. u `0 w •� .� V N� 3zm: E c< Q G7 'O R A t C M Iv N r CA M (y 0 Ev O L o i A i ('J'0 a v 0 u W LU a DQoC1' i UO :a7 v CH z w H Vr- 0 z 0 ✓` E a a a C m N ' U C ' l�9 N N al O C ' at a� o N U N N C ld 01 a L � C - t N En N -O CO c o « C c ro f° a O ro N lo�' a) c O U C c � N O +� N O m@ E b - O O c :3 c cn 0jc o En — (a -o v N 0 o a). is �oLi E ':A:, C: o•c 00 O•u .E .t0.. 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L.Sr-LJMUUO-L'40U-°#UJh-Or UL-CC 1%,I,4UV0L)1:'# 2018 SCHEDULE I, PART IV - SUPPLEMENTAL INFORMATION PAGE 3 FRESNO AREA WORKFORCE INVESTMENT CORPORATION 77-0002095 PART [, LINE 2 - PROCEDURES FOR MONITORING USE OF GRANTS FUNDS IN U.S. (CONTINUED) SERVICE PROVIDER'S DIRECTOR AND FINANCIAL OFFICER. O c O i6 O m IL C0 10 C C /Q 0= 13jL 4, .. y o +O E o� v E� oa +. v U U m (n Q 'i c, o F4 08 U� C O H U -_ W 0 H F - — fi � O C .Ot U YR C U 0 O Q ti o� v cs A-- 00, 0.- U ONE rtN+ O v-2� E LL 3 C c U C u o vi � in O N C� G Q N O Q i-+fO �U C U1 m m � U O o� o 41 6 C r N o l0 Q O� t� N N C� o °7 E a) m O U U U a n o r p a m -+ +'Ln N a cn in N Z N o Q G-j I � G7 a r r � v D 'O C R wl I I I 1 f 1 1 I! 1 1 I I I I I I 1 1 G o of I I I I I I ! I I I I I I f l N i F4I f I I I I I f I I I I 1 I I I I! ! I f 1 (3' m UI I I I 1 1 I I I I f! I I I I I I I I Otn I `m a> pl v1 E@ p01 vl °'I C O a o m OI 1 I I f I I 1 I I I I I V rail xl vl I I I I I I H gbIH I I I I 1 I 1 I I I I I I 1 I i I I 11 I I I f ! I I I i I I I I I I I ZI F / \ \ 5 S k , % } / 0 § % , k . . o e | E 0 8 / 7p \3 t m=E2= �>k m [ _LL�) on o 5 J@ / ƒ\ u %G � k UM / / 7 q ,/ =1 �5, ^ � / � 0 a m m m f LO o / % q \ \! � k -- ¢ k z / 2 q 0 c 2 2 u 0& En e H / w w § } q K K K d qEn ' q \ 4- Cle w kQ4 E-4//04/ —_ /// /k / 2%q/E/ \ 0. � E ¢ \ 4) 3 \ m UU4U01 11 CIIvwuptC ILJ, I��CLJ/17V0-G'40 LJ-4 LJJy-Of-UL-CC II.IJG:JV DU C•F SCHEDULE J I Compensation Information (Form 990) 1 For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees ' Complete if the organization answered'Yes' on Form 990, Part IV, line 23. Depanrnenl of the Treasury Attach to Form 990. Internal Revenue Service ► Go to www.irs.gov/Form990 for instructions and the latest information. OMB No. 1545-0047 2018 Open to Public Inspection Name of the organization FRESNO AREA WORKFORCE INVESTMENT Employer identification number CORPORATION 177-0002095 Fart 1 I Questions Regarding Compensation 1 a Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part VII, Section A, line la. Complete Part III to provide any relevant Information regarding these items, First-class or charter travel Travel for companions Tax indemnification and gross -up payments Discretionary spending account Housing allowance or residence for personal use Payments for business use of personal residence Health or social club dues or initiation fees Personal services (such as maid, chauffeur, chef) b If any of the boxes on line 1 a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? if 'No,' complete Part III to explain .. . .............. I 1 2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, and officers, including the CEO/Executive Director, regarding the items checked on line 1 a? ................... 2 3 Indicate which, if any, of the following the filing organization used to establish the compensation of the organization's CEOlExecutive Director. Check all that apply. IDo not check any boxes for methods used by a related organization to establish compensation of the CEOiExecutive Director, but explain in Part 111. ❑ Compensation committee ❑ Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations 0 Approval by the board or compensation committee During the year, did any person listed on Form 990, Part VII, Section A, line 1 a, with respect to the filing organreation or a related organization: a Receive a severance payment or change -of -control payment?. . . ............................................. 4 b Participate in, or receive payment from, a supplemental nonqualified retirement plan? ................................. 4 c Participate in, or receive payment from, an equity -based compensation arrangement? ................................. 4 If 'Yes' to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part Ill. Only section 501(cX3), 501(cX4), and 501(cX29) organizations must complete lines 5-9. 5 For persons listed on Form 990, Part VII, Section A, line 1 a, did the organization pay or accrue any compensation contingent on the revenues of: aThe organization?................................................................................................. 5 a b Any related organization? ...................... :.............................. ............................ ......... 5 b If 'Yes' on line 5a or 5b, describe in Part III. 6 For persons listed on Form 990, Part VII, Section A, line 1 a, did the organization pay or accrue any compensation contingent on the net earnings of: aThe organization?................................................................................................ 6 a b Any related organization?.......................................................................................... 6 b If 'Yes' on line 6a or 6b, describe in Part III. 7 For persons listed on Form 990, Part VII, Section A, line la, did the organization provide any nonfixed payments not described on lines 5 and 6? If 'Yes,' describe in Part III ...... ........................................... 7 8 Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If 'Yes,' describe in Part Ill......................................................................................... 8 9 If'Yes' on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section53.4958-6(c)?................................................................................. ......... 9 BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Yes I No X X X X Schedule J (Form 990) 2018 TEEA4101L 10/29/18 11, V. N U ro >n Q rn V) o N O O o } 0 I 70 r ro r 4- fO N IO U • l M w c 0 n E 0 U 0 0. �t a5 0 r QM E C i O o DU- O C ' o Qn cro o� CoV) mm c� a> � a'S oa V V) C t �o �2c !0 v a C L v m3 a� o LL O '0 acicanip� I I I I I I 1 f I } ! I I I 1 �E E�Q�'❑ U rnlo I ! I 4 I I I 1 I I I I E I I o.^ CAI oV) rnf I I 1 I I I I I I I i 1 I 1 I 1-2 o I I I I I I I I ! I 1 I I I I I -o al CD I I I I I 1 I I I I I 1 I I I x o Z.0 I I I I I I I I I I I I ! I I I c 0-0.2 uOlo �I I I I I ! I I I 1 1 I I 1 ! I E I I 1 I I 1 l I I I I ! I '- 0 of �c 0 @�� V olp I I I i I I ] I ! I I I I I I o _Ta� I I 1 I I I I I I I I I I 1 I I Q va £ I I I I I ! I I I I I I I I I I I I I I I ! 1 I I 1 I I I I I I 4 I N I I I I i I I ! f I I I I I 3 � � •I • "I CD ! o �Q OC)I I I I ! I 1 I I I 1 I I ! I o lowLO rl I I I I 1 I I I I I ] I I I f oo riI I I 1 I I 1 I I I I 1 I I 1 I N 00 I I I I I I 1 I I I 1 I I 1 I 0 a o10 I I I I I I I I I 1 I I I I ! m ^E I I i I I I I I 1 1 i I I 1 I I I 1 I I t 1 I I I I I ] 1 I I ! 1 I I I I 1 I I I ! I I i ] I I I I I I I I a c ca a, E m Z a v N U O W PQ CJ r N M 'cY lA W 1l- M (n O r r rM- r r r 00 0 N [j0p�7 tl7 w d t, l N m O Q c6 n L O "O C lU 06 C (6 lQ (6 LO (6 LO U (6 f'M r N C I co 4 m cp UUUUJIIy. II CI IvululiC IL-J. 1,.7CU/1yU0-L'#O U-4UJy-Or UL-CG I l..liL'JV DJ C'4 SCHEDULE 0 (Form 990 or 990•EZ) Ileparlment of the treasury Internal Revenue service Name of theorganizalJon FRESNO AREA WORKFORCE INVESTMENT CORPORATION Supplemental Information to Form 990 or 990-EZ Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. Attach to Form 990 or 990-EZ. Go to www.irs.gov/Form990 for the latest information. OMB No. 1545.0047 Open to Public Inspection Employerldentiflratian number 77—nm09f)q1; FORM 990, PART I, LINE 1 - ORGANIZATION MISSION OR SIGNIFICANT ACTIVITIES TO OVERSEE THE OPTIMAL ADMINISTRATION OF WORKFORCE INNOVATION AND OPPORTUNITY INVESTMENT ACT (WIOA) FUNDS IN FRESNO COUNTY. TO FOSTER ECONOMIC VITALITY OF THE FRESNO REGION IN SERVING BOTH THE BUSINESS COMMUNITY AND THE INDIVIDUAL JOB SEEKER WITH THE PROVISION OF HUMAN CAPITAL DEVELOPMENT SERVICES. FORM 990, PART III, LINE 1 - ORGANIZATION MISSION TO OVERSEE THE OPTIMAL ADMINISTRATION OF WORKFORCE INNOVATION AND OPPORTUNITY INVESTMENT ACT (WIOA) FUNDS IN FRESNO COUNTY. TO FOSTER ECONOMIC VITALITY OF THE FRESNO REGION IN SERVING BOTH THE BUSINESS COMMUNITY AND THE INDIVIDUAL JOB SEEKER WITH THE PROVISION OF HUMAN CAPITAL DEVELOPMENT SERVICES. FORM 990, PART Ili, LINE Q - OTHER PROGRAM SERVICES DESCRIPTION TITLE I RAPID RESPONSE $419,390 CALIFORNIA WORKFORCE DEVELOPMENT BOARD/EDD $249,930 WAF 6.0 EX OFFENDER $189,634 ELL $117,200 SLINGSHOT CONSTRUCTION PRE -APPRENTICESHIP PIPELINE $79,386 CAREER LADDERS $78,215 STEPS $23,148 SAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. TEEA4901L 10/10118 Schedule 0 (Form 990 or 990-EZ) (2018) UUUUJIIy.I I CIIVl71Ui.1C IL/. l�5CUF1:7Uo-4-+o L/--F"o7-OrUL-CC II, IJLUUDJC4 Schedule 0 (Form 990 or 990-EZ) (2018) Page 2 or the organization FRESNO AREA WORKFORCE INVESTMENT Employerld8nl3nealian number CORPORATION 177-0002095 FORM 990, PART 111, LINE 4D - OTHER PROGRAM SERVICES DESCRIPTION EPA BROWNSFIELD GRANT $14,957 WAF 7.0 ACCELERATOR FUND ADULTS $7,505 CALJOBS VOS ENHANCEMENT TOUCH SCREEN $5,309 PROGRAM OTHER $360 FORM 990, PART VI, LINE 7A - HOW MEMBERS OR SHAREHOLDERS ELECT GOVERNING BODY THE CHAIR AND VICE —CHAIR AND TWO(2) AT —LARGE MEMBERS ARE ELECTED BY THE FRESNO REGIONAL WORKFORCE DEVELOPMENT BOARD (FRWDB) AND THESE MEMBERS ARE AUTOMATICALLY MEMBERS OF THE FRESNO AREA WORKFORCE INVESTMENT CORPORATION (FAWIC) BOARD. IN ADDITION, CHAIRS OF THE COMMITTEE OF THE FRWDB BECOME MEMBERS OF THE FAWIC BOARD. CHAIRS OF THE COMMITTEES ARE APPOINTED BY THE FRWDB. FORM 990, PART VI, LINE 7B - DECISIONS OF GOVERNING BODY APPROVAL BY MEMBERS OR SHAREHOLDERS ANY DECISIONS OF THE GOVERNING BOARD ARE SUBJECT TO THE APPROVAL OF THE BOARD MEMBERS WHEN THERE IS A QUORUM, WHICH IS ONE—HALF(1/2) OF THE TOTAL NUMBER OF BOARD MEMBERS PLUS ONE(1). FORM 990, PART VI, LINE 11 B - FORM 990 REVIEW PROCESS A COPY OF THE FORM 990 IS REVIEWED BY THE DEPUTY DIRECTOR OF FISCAL SERVICES OF THE CORPORATION BEFORE IT IS SENT TO THE -CEO FOR REVIEW AND SIGNATURE. FORM 990, PART VI, LINE 12C - EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS BOARD MEMBERS ARE NOTIFIED WHEN THEY ARE APPOINTED TO THE BOARD THAT THEY MUST SUBMIT A CONFLICT OF INTEREST FORM. INDIVIDUALS ARE NOTIFIED ANNUALLY WHEN THE CONFLICT OF INTEREST FORM IS DUE. AN EMPLOYEE OF THE ORGANIZATION FOLLOWS UP ON ANY OUTSTANDING FORMS AND NOTIFIES THE APPROPRIATE ORGANIZATION OFFICIAL IF THE FORM IS BAA Schedule 0 (Fortn 990 or 990-EZ) (2018) TEEA4902L 10/10/18 UUUU'DI II CIIV CIUtlt1 IU. I,�C U/1�V0-LNO U-'FUJ7-OrUL-CC Ilil.L'JUDUC4 Schedule 0 (Form 990 or 990-EZ) (2018) Page 2 Name of the organization FRESNO AREA WORKFORCE INVESTMENT Emptoyer ideef![ "ffon number CORPORATION 177-0002095 BAA FORM 990, PART VI, LINE 12C - EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS (CONTINUED) NOT OBTAINED. FORM 990, PART VI, LINE 15A - COMPENSATION REVIEW & APPROVAL PROCESS - CEO & TOP MANAGEMENT SALARY RANGES ARE APPROVED BY THE BOARD OF DIRECTORS. THE SALARY RANGES ARE DETERMINED BY PERIODIC SALARY SURVEYS OF SIMILAR POSITIONS IN THE AREA. FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS-- OFFICERS & KEY EMPLOYEES SALARY RANGES ARE APPROVED BY THE BOARD OF DIRECTORS. THE SALARY RANGES ARE DETERMINED BY PERIODIC SALARY SURVEYS OF SIMILAR POSITIONS IN THE AREA. FORM 990, PART VI, LINE 19 - OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. A MINIMUM FEE FOR COPYING COSTS IS CHARGED. Schedule O (Form 990 or 990-EZ) (2018) TEEA4902L 10110/18 UVI:UJlylI CIIVCIuptC IU. 4.7CUM.7 VO-L'40 U-4 UJy-OrUG-CC I VIJG:JV D"J G'# 2018 FEDERAL WORKSHEETS PAGE 1 FRESNO AREA WORKFORCE INVESTMENT CORPORATION 77-0002095 FORM 990, PART III, LINE 4E PROGRAM SERVICES TOTALS PROGRAM SERVICES TOTAL FORM 990 SOURCE TOTAL EXPENSES 13,906,998. 13,906,998. PART IX, _ LINE 25, COL. B GRANTS 9,700,165. 9,700,165. PART IX, LINES 1-3, COL. B REVENUE 0. 136,604. PART VIII, LINE 2, COL. A FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICES (A) (B) (C) (D) PROGRAM MANAGEMENT FUND - TOTAL SERVICES & GENERAL RAISING SERVICE - OTHER 516 440. 473,251. TOTAL 516,440. 473,251. 43,189. 43,189. 0. $ $ FORM 990, PART IX, LINE 24E OTHER EXPENSES (A) (B) (C) (D) PROGRAM MANAGEMENT TOTAL SERVICES & GENERAL _ FUNDRAISING MEMBERSHIPS 34,494. 34,306. 188. MISCELLANEOUS 82,672. 81,150. 1,522. RENT & LEASE OTHER 29,676. 29,676. TOTAL $ 146,842. $ 145,132. $ 1,710. $ 0. UVVuJII-f.II CI IvC1upt: IU. I%,IJL"JVOVC4 Farm 8868 Application for Automatic Extension of Time To File an (Rev. January2019) Exempt Organization Return OMB No. 1545.1709 Department of the Treasury "File a separate application for each return. Infernal Revenue Service "'Go to www.1rs.gov/Form8868 for the latest information, Electronic filing (041q). You can electronically file Form 8868 to re^tlest a 6-month automatic extension of time to file any of the forms listed below with the exception of Form 8870, Information Return for Trallsters Associated With Certain Personal Benefit Contracts, for which an extension request must be sent to the IRS in paper format ([see instructions). For more details on the electronic filing of this form, visit www. irs.govle-file- providersle-file-for-charifies-and-non-profits. Automatic 6-Month Extension of Time. Only submit original (no copies needed). All corporations required to file an income tax return other than Form 990-T (including 1120-C filers), partnerships, REMICs, and trusts must use Form 70C4 to request an extension of time to file income tax returns. Enter filer`s identifying number, see instructions Name of exempt organization or other tiler, see Instructions. Ernpfoyer Went number (E or Type or pant FRESNO AREA WORKFORCE INVESTMENT CORPORATION 77-0002095 File by the Number, street, and room or suite number. if a P.O. box, see instructions. Social security number (SSM due date filing youror 2125 KERN STREET #208 return. See City town or post office, stale, and ZIP code. For a fomign address, see iriWuclions. instructions. FRESNO CA 93721 Enter the Return Code for the return that this application is for (file a separate application for each return), ................. , ........ ip1 Ag flcatton Is For Return Code Application Is For Return Code Form 990 or Form 990-EZ 01 Form 990-T (corporation) 07 Form 990-BL 02 Form 1041-A 08 Form 4720 (individual) 03 Form 4720 (other than individual) 09 Form 990-PF 04 Form 5227 10 Form 990-T (section 401(a) or 408(a) trust) 05 Form 6069 11 Form 990-T (trust other than above) 06 Form 8870 12 4 • The books are in the care of ► CHERYL BEIERSCHMITT Telephone No. ► 559-490-7134 Fax -No. ► 559-230-4031 ■ If the organization does not have an office or place of business in the United States, check this box ................... . ► • If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) . If this is for the whole group, check this box ..... ► ❑ . If it is for part of the group, check this box .. ► ❑ and attach a list with the names and EINs of all members the extension is for. I request an automatic 6-month extension of time until _5/15 _ _ , 20 20_ , to file the exempt organization return for the organization named above. The extension is for the organization's return for: ► ❑ calendar year 20 or ► a tax year beginning — 7, 01— � _ , 20 18 and ending — 60— — — , 20 19 _. If the tax year entered in line 1 is for less than 12 months, check reason: ❑ Initial return ❑ Final return ❑ Change in accounting period 3a If this application is for Forms 990-13L, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions............................................................... a. b If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated tax payments made. Include any prior year overpayment allowed as a credit ............................ 3 b $ 0 c Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, by using EFTPS (Electronic Federal Tax Payment System). See instructions............. 3c $ 0 Caution: If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions. BAA For Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 8868 (Rev. 1-2019) FIFZ0501L 09111/18 VUI:U01Y1I CI IVCIUFIC IV. I1�1J4JUCJCV ATTACHMENT - AUD1T Commj,rTI,T LETTER Moore Guider & Company LLP i':�lrjirrl Pnhlir:lrnuu11n111: f I'Iulllrrilliil Iorbiditl,� Arrolwfit aiJl r n'pal-Iiih ., February 10, 2021 Kicll,,ltl i I Inlland, t .I':\ I hrnta•: L liell, l A. l,•up.l❑ I,:•Ir, ,•,,, "' The Audit CCommillee uenke � lhll,k(.CA Fresno Area Workforce Investment Corporation Kor'lleill L L,d-rnJena,t',I:A„t-I.P: Fresno, California 1.•••�nll.un I f, r� �•I nn11, �,� I'.""''I,'I.c:`'u"",ur,q I 1.�IryILpIi\ Cur l•�I,.���.We have audited the financial statements of the Fresno Area Workforce investment , I.I, K,Irl L. nlnl•rti, c.eA. Corporation for the year ended June 30, 2020 and have issued our report thereon dated ,.-„.1I1.11,,, Ir.,,,.,,r.l,,,.,j February 10, 2021. Professional standards require thatwe provideyou with information rury I. Boll, i TA. about out- responsibil ities under generally accepted auditing standards and Govei-nnfenl .11011 C,SIU111,C Lr\, Aucliling Sitindurcls as well as certain information related to the planned scope and tin ing of Our audit. We have coulnlrinicated such information in our engagement letter I•,ena;Iu k, wh,elel; c_e,\: to you dated September 16, 2020, Professional standards also require that we "" c o01i ` VA.corrununicate to you the following information related to our audit. i'erric1f.41.iebe,. Yo,vulw', Slpnlflcant Audit r_indmgs i.,l,l lil..11';Ylll, I�,.III�II� - Ginger' \.1XV:wu, CI'A. Quolilalive Aspects vfAccounling i )-oclices Abol hl. Cob,•1111, G.A. Management is responsible for the selection and use of appropriate accounting policies. Kellin.Slecla•C.VA- The significant accounting policies used by the Fresno Area Workforce Investment Whe ll Filhnulr,. CA:A. Corporation are described in Note I to the financial statements. No new accounting 0car r:pinor.a,C.PA. policies were adopted and the application of existing policies was not changed during l.lsn Brown, CPA- C.r.r. the year ended June 30, 2020. We noted no transactions entered into by the Organization during the _year for which there is a lack of authoritative guidance or consensus. All �Wlin I Icrnandrr, t'.CA. significant transactions have been recognized ill the financial statements in the proper MichiknKn;.enlhal,Cl'.A• period. SItmlla l%l. hl'rlarle, C VA, Koff i. Nirkd, C VA. Accounting estimates are an integral part of the financial statements prepared by KII-Stull Yenr;, C VA. management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are L.)ensinr \room• C PA, particularly sensitive because of their significance to the financial statements and VQ12")o because of the possibility that future events affecting them may differ significantly from Knbcrt F. iridt'l.C.I'A. those expected. We evaluated the key factors and assumptions used to develop the flrlia d accounting estimates in determining that they are reasonable in relation to the financial statements taken as a whole. The most sensitive estimates affecting the financial statements were: a Management's estimate of the colleclability of grants receivable and other receivables is based upon analysis ofoutstanding accounts. • Future lease commitments are based upon lease terms of various equipment, warehouse and off ice space. 32:5 F- 5ierra / ` i.c. 101 i Frvino, CA 93710/ 559 4 10-0700 fax 559 4,10-0600 avw�nr.m0Crrtgrid eV..00111 UUUUJIIJ.II CI mV ilupu IU. l.SC UMyV O-G'#OU-'#UJ7-Or VL-CC II,VL'JU �:JG'4 The Audit Committee Fresno Area Workforce Investment Corporation February 10, 2021 Page 2 • The allocation of expenses by function is based upon management's estimate of expenses incurred for program and supporting purposes. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosure affecting the financial statements was: Concentration of grant revenue disclosed in Note 5 to the financial statements. The disclosure identifies that 99% of the Organization's funding was from the U.S. Department of Labor under various Workforce Innovation and Opportunity Act grants. The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole. Disagreements with Management For purposes of this letter, a disagreement with management is a disagreement on a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated January 28, 2021. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the Organization's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting UUVUJIIJ. II CI IVolupC IU. IIA e-UVDUC4 The Audit Committee Fresno Area Workforce Investment Corporation February 10, 2021 Page 3 accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there \vere no such cansultations with o(her accountants. Of her Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the organization's auditors. However, these discussions occitrred in the nornnat course of our professional relationship and our responses were not a condition to out, retention. [thee• 119al(C�s With respect to the supplementary information accompanying the financial statements, we made certain inquiries of managenent and evaluated the form, content, and methods of preparing the information to determine that the information complies with U.S. generally accepted accounting principles, the method ol' preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the f 111811 ial statements or to tine financial statements themselves. This information is intended solely forthe use of the audit committee, board of directors and management of the Fresno Area Workforce Investment Corporation and is not intended to be, and should not be, used by anyone other than these specified parties. UUI:UJIIJ. II CIIVCIUyv IU. l.ryC V/1yU0-L40U-4VJy-Or UL-CC I%,%,z-"JUDJC4 ATTACHMENT II FRESNO AREA WORKFORCE INVESTMENT CORPORATION FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEARS ENDED DUNE 30, 2020 AND 2019 VUUUJILJ.II CIIvC I Ui.JC IV. Ii�CU/1.7V0'L'#OU-'4VJ�'Of-UG-CC IL L,/-JU CJ C'F Moore Grrder 6� Cou pany LLP (r+rifirrl I'nllfn: ,'lr��umfru+ls. hN-D1+;E'Ll'`ffDENT AUDITORS' REPORT 1 r'rurrlrlsllip ho h+Iul,;, rlrrmo+fnu� q rnrfnu•nliuns 14ih,,Idl tlnllnnd,L.L':\ 130a1'd of U11'eGt01'S I hmlw-. I., IM1. c, -PA. Fresno Area Workforce Investment Corporation Fresno, California 14.•I:I1.•�II I. 1 .111011,11•II•,,, C,eA- c.e1.- Report on the Financial Statements P,„nL•I,ILc;auClnlll .CYA- We have audited the accompanying financial statements of Fresno Area Workforce Investment Corporation, which comprise the statements of financial position as o June Ic'r1L•r`'"`'`"•,r.1''� 30 2020 and 2019, and the related statements of activities, combining statements of 3 �UpgpIdlLl i-w,•�q.,luq activities, and cash flows for the years then ended, and the related notes to the, financial L nn' I. Rcll.I .Il:\ statements. r\;11'l111 tit nd I, C. PA hI-IIdi'll I:- kN110'II'I, LYIV Management's Responsibilityfor the Financial Statements 'li,m C'olhi,., C -itA. ,1,.•.1111.11,1, ,,,,, ,, ,,,,, Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles genes -ally accepted in the Unitcd States of America; this includes the design, implementation, and maintenance of C,mgm-A.1,cvow,C,f!A. inuji-nal control relevant to the prepanktion and fair presentation oPfnancial statements — --- that are free from material misstatement, whether due to fraud or error, Abel M, CAwho, L.A. Attditors' Reaponsibilio) 14Mi I). Slcele, C.P.A. Irrlir• 1).1`1111» arc, CYA. Our responsibility is to express an opinion on these financial statements based on our O'Cor E,pinnz,l,C.PA audits. We conducted our audits in accordance with auditing standards generally LI,a HYu11 rl, [:_I:A., c',rl_ accepted in the United States of America and the standards applicable to financial audits contained in Goverrnrnenl Auditin Standards, issued by the Comptroller General of the s1,IIhIrILqnnl,dlv.,CXA. Ignited States. Tl>ose standards require that we plan and perform the audit to obtain Mwhlkrl Rw.Lnrhal, (,PA. reasonable assurance about, whether the financial statements are free of material tihiinaM.'vliiadv..k,l!A. iisstatement. Karol NHr:kcl, L;I'A. An audit involves performing procedures to obtain audit evidence about the amounts Klr,lrn li•al . C.P.A. and disclosures in the financial statements. The procedures selected depend on the L (ilnnlc �anuru, cs,\. auditor's judgment, including the assessment of the risks of material misstatement of rv,F=1'I11 the financial statements, whether due to fraud or error. In making those risk k,Ibo l L. Cridrr, C.en- assessments, the auditor considers internal control relevant to the entity's preparation Irn+.r•r' and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting; estimates made by management, as well as evaluating the overall presentation or the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 325 L'- Sierra ! SteA 01 / Fresno, CA 93710 / 559 4W0-0700 fax 559 4-10-1 600 �ro>,•v�r.moc�re�,-rider:com UUUUJ I IJ.II CI IVCI uytC IU. I%�%�/-JUDJC'i Opinion In our opinion, the financial statcrnetrts referred to Above present fairly, iu all material respects, the financial position of Fresno Area Workforce investment Cor}ioration as of June 30, 2020 and 2019, and the changes in its riot assets and its cash [lows for the years then ended in accordance with accounting principles generally accepted in the United Stales of America. Ofher Matters Strpplenrenwry and Lather It?%ornrrrlion Our audit was conducted for the purpose of forming all opinion on the financial statements as a whole. Oil pages 15 and 16, the accompanying selledule of expenditures of Federal awards as required by Title 2 U.S. Cade of Federal Kegulati us Part 200, U.nifor- Administrative Re uiremcnts Cost Principles, and Audit Requirements ,tirements Fpr Fedegi Awards, is presented for purposes of additional analysis and is not a required part of the financial statements. The accompanying supplementary information on page 18 is presented for purposes of additional analysis and is also not a required part of the financial statements. Such information and the schedule of expenditures of federal awards is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information tins been subJectod to the auditing procedures applied in the audit of the Financial -staterents and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements ihamselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all r7rateyia1 respects, in relation to the financial statements as a whole, Other Reporting Required by Government Audlthi Standards In accordance with Goyel'rrmeltt Auditirtt! _Standards, we have also issued our report dated February 10, 2021, on our consideration of Fresno Area Workforce Investment Corporation's internal control over financial reporting and on our tests of its coltrplirince with certain provisions of laws, rcgulalions, contracts, grant agreements and other ttlatters. The purpose of that report is to describe the scope of our testing; of intellial control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control aver financial reporting pt' on compliance. That report is an integral part of an audit performed in accordance with Coyemmcnt Auditing Standards in considering Fresno Area Workforec lnvesttnent Corporation's internal control over financial reporting and compliance. `AM-4t., " ' Fresno, California February 10, 2021 Page 2 L uuLIJIIJ.I I CI IvulupC [Li. 1...7CU/17V0-L'#O U-'#UJ�-Or UL-CC I l.iIiLJU�JC•4 FRESNO AREA WORKFORCE INVESTMENT CORPORATION FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEARS ENDED JUNE 30, 2020 AND 2019 TABLE OF CONTENTS PAGE INDEPENDENT AUDITORS' REPORT 1-2 FINANCIAL STATEMENTS Statements of Financial Position 3 Statements of Activities 4 Combining Statements of Activities 5-8 Statements of Cash Flows 9 NOTES TO FINANCIAL STATEMENTS 10 - 14 SUPPLEMENTARY INFORMATION Schedule of Expenditures of Federal Awards 15 - 16 Notes to Schedule of Expenditures of Federal Awards 17 Comparison of Expenses 18 INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 19 — 20 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE 21 - 22 SCHEDULE OF FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS 23 24 UUUUJII,.II CIIvCluytC ILI. I,�CU/iJUO-G40U-'4UJ7-Or VG -CC I VI, L'JU DJ C4 INDEPENDENT AUDITORS' REPORT Board of Directors Fresno Area Workforce Investment Corporation Fresno, California Report on the Financial Statements We have audited the accompanying financial statements of Fresno Area Workforce Investment Corporation, which comprise the statements of financial position as of June 30, 2020 and 2019, and the related statements of activities, combining statements of activities, and cash flows for the years then ended, and the related notes to the financial statements. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility 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 and the standards applicable to financial audits contained in Government Aud ng Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. L/uuuoly,I CI IvCIupu IU. l,.'7C VF1.7V0-L'FO U-YUJ�-OrUG-CC IIJIr L'JV OU C4 Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Fresno Area Workforce Investment Corporation as of June 30, 2020 and 2019, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Supplementary and Other Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. On pages 15 and 16, the accompanying schedule of expenditures of federal awards as required by Title 2 U.S. Code of Federal pyulations Part 200, Uniform Administrative Requirements, Cost Princi les and Audit Re uirements far Federal Awards, is presented for purposes of additional analysis and is not a required part of the financial statements. The accompanying supplementary information on page 18 is presented for purposes of additional analysis and is also not a required part of the financial statements. Such information and the schedule of expenditures of federal awards is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 10, 2021, on our consideration of Fresno Area Workforce Investment Corporation's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditin Standards in considering Fresno Area Workforce Investment Corporation's internal control over financial reporting and compliance. Fresno, California February 10, 2021 Page 2 UUUUJIIy.II CI IV CIUF.IC IU. I IAJLUUD'UC'i FRESNO AREA WORKFORCE INVESTMENT CORPORATION STATEMENTS OF FINANCIAL POSITION JUNE 30, 2020 AND 2019 CURRENT ASSETS Cash Grants receivable Other receivables Prepaid expenses TOTAL CURRENT ASSETS DEPOSITS TOTAL ASSETS ASSETS 2020 2019 $ 221,251 $ 264,321 1,691,942 1,685,931 46,912 21,933 102,682 139,044 LIABILITIES AND NET ASSETS CURRENT LIABILITIES Accounts payable and accrued expenses Accrued vacation TOTAL CURRENT LIABILITIES COMMITMENTS AND CONTINGENCIES (Note 4) NET ASSETS Without donor restrictions TOTAL LIABILITIES AND NET ASSETS 2,062,787 2,111,229 9,064 9,064 2,071,851 2,120,293 1,584,408 1,659,487 186,456 159,638 1,770,864 1,819,125 0 0 300,987 301,168 $ 2,071,851 $ 2,120,293 See Accompanying Notes to Financial Statements Page 3 ouuuoIIJ.II CI IvC1Uf1C IU. lJ.7CL/M.7U0-L40 U-4 L1Jy-Or UL-CC I V1+L'JU D'J G'F FRESNO AREA WORKFORCE INVESTMENT CORPORATION STATEMENTS OF ACTIVITIES YEARS ENDED JUNE 30, 2020 AND 2019 2020 2019 REVENUE AND OTHER SUPPORT WITHOUT DONOR RESTRICTIONS Federal revenue: $ 16,625,962 $ 14,558,944 Grant income P369,57 i 136,604 Program income T16,995,533 14,695,548 Total federal revenue Otherrevenue: Grant income - State and City 210,451 277,948 TOTAL REVENUE AND OTHER SUPPORT 17,205,984 14,9731496 WITHOUT DONOR RESTRICTIONS EXPENSES Program Services: Workforce Investment Act (WIOA) Title I programs: 6,132,223 5,125,893 Adult Funds 6,830,716 5,697,205 Youth Formula 3,319,122 2,420,313 Dislocated Worker Funds 319,120 Rapid Response Funds 0 117,775 117,770 Collaborative for Effective Services English Language 49 0 COVID-19 Employment Recovery 31, ,2 ETPL Project Merced 84,648 48 199,233 WAF 6.0 and 7.0 134,757 81,214 Slingshot 0 5,30 CalJobs VOS Enhancement Touch Screen 26,954 0 0 COVID-19 Impacted Individuals 0 14,9 EPA-Brownfields 112 .0 .0 Prison to Employment 12,915 0 P2E Merced 4,381 0 Regional Planning Merced 147,651 23,148 STEPS Foundation 0 25, 829 Proposition 39 Pre -Apprenticeship 45,573 06 1 ,406 Administrative Services 1T,20G 165 14,9717,931 TOTAL EXPENSES INCREASE (DECREASE) IN NET ASSETS WITHOUT DONOR RESTRICTIONS (191) 2,565 NET ASSETS WITHOUT DONOR RESTRICTIONS, beginning of year 301,16$ 298;603 NET ASSETS WITHOUT DONOR RESTRICTIONS, end of year $ 300 987 $ 301,168 See Accompanying Notes to Financial Statements Page 4 O O O O O O O Ln 00 O O C) O O O O kn PC n o O P a y M ww� 0 0 0 0 o O t- 0 0 0 m ON 00 0 00 O kn N to rA �+ bA N C �-- � yq 6l9 O O O O O OC� O O O O O O O o � y O O O a d U W s5 Qs y C M kn O t- 00 N kn N t` �D O, O \D N O 00 t- oo t- vl N N N o0 �D In CO w ON 'D It \.D O In ' N N �D kn N N y y d � N M O ;g 3 o i..i N �D •--� M ^ •� t- \D t- It t ri O, kn C. �D �O M kn kn M .fir \D O CD 00 IRt N �D kn O N to M kn 01 t- N y 'C kn N O; Od �D M O r. ao d CD In M N Vi le Ey p d w N M O A 3 �r O N N to M m N 'n � O, .fir \.D .N. �D N O O_ N �D O O, N O, "D G vl OMi \O V1 N O M NNr l� Ot w N 00 00 '^ p M � o N In 00 d w O 3° 0 f� [� a\ oo t .� 00 00 qn ON C, ON \,D t- w O 1,0 N 00 �O kn 00 o I vl r- \D kn 4 00 0 O� M N (y y 'C C OS 00 % �D M kn 00 t \O N n N 00 O� N kn N to 00 00 '-' v) Q: M N M 00 Vas l O� 3d Os "cn N y c z o p b .o a o (u •d o •" � U in. 0 a � � dUS Oa.a04C2zU)E-5 Page 5 WNN RR a �O I� Vl O r- 00 N Vl ,I*�' M 01 M O Vl to M V ON O N V1 l- 7 DD O� 7 O+ V M V� �c � N 't �D DO 00 O 00 DO (71 N O �D 00 N_ M O �O M �O CD.--� 4-M l� �D O ID N N N M N M .Mr oI0 0=0 � N ss � 000�000�000�oI'DO en t- v 0000rn vn M M 69 � 0 0 0 0 0 0 0 0 0 007\ 0 0 N 0 00 69 � C. 0 0 0 C) 0 O O O O O 0 0 l- O Ln 0 O4 N N 69 69 O O O O O O O O O O O O O N O N uq us N Lr •--� �D in �O V1 00 R .-t 0 0 0 0 0 0 O O O O w O\ N O O 00 n N vMi .• b �. 0000 es `� N .--� .N-i^ r. N U9 a 4 c c b > c >C W •N 'q � � � � K o a' b � a > w b y .1 8 0„ O dU 5 >�0a.a.o4cnEncnF F Page 6 O o O O O O O kn o o O O O O O In 04 u y N o0 rl N op" wad 0 0 0 0 0 0 0 0 o O o n o o *+ O n ,-• n vni N � oo M 00 i.+ bp F [ O O O O o O M O 0 0 cq 00 00 en CDtn Imo. v U ° cam, y 0.4(ON n o o �o n_ M M M O\ 00 00 kn d � 3a G I'O 00 �t (ON 01 �n �_ kn n O W O M O M - n kn O oo M" n N 00 O n M N N O� cq to n cq M V4 cn ON ON N N -,t M N N N dw 03� 3 M n M kn oo O O M 110 W O, kn O\ d n (ONn M Vl N d n M ul N"t O M 1n O I�1 O .. 1,� O� kn n O — M kn C �D 00 M N Oh � M .n-lr� N 00 L •-.. M O wM to 0 3� 0 604 n O O M kO n O� r- n �n 00 n ON o0 O M N oo n n O n M M N N ON O� y V'1 00 00 n ON O O kn — .-. O ON Cl) kn pp O N •--� n ,-• N --� Vl Vl O� N N �O �Q~ cr � o0 M to N 000 M � ICI 3d c b 5 a pq cd u I " o a°i id 5 � .o qu F dU� Oap" .0cn�HO Page 7 a i d' V) -t O M N M 00 ON It ON O1 d V) N V) M oN r O\ r ,O w - Vl ,O •'-' r O N O , O� n r lll� \O 1.0 IO to O� M - N O O� 'n M o0 - m 00 N�� .--i � r- CN� N N .�. N M M N (V 00 lO O N O 69 O O O T O r 0 0 0 0 0 0 0 0 0 N r M 61) O o 0 0 0 0 0 0 Cl 0 0 o 0 0 �D M 69 I O O O O O O O O O o w M b O N l0 �O N N N N N 69 0 0 0 0 0 0 0 0 0 0 kn 00 CD M N 619 i O M 0 0 0 0 0 0 0 0 N N W) O 00 000 O N N r 0 0 0 0 0 0 00 O 00 N CD 0 0 0 0 O 69 a o ( o o K o a r n> • ti ❑U G 1-• r N � �C to � � + �+ ❑ ate+ .� y N v`ni N U 4 y •a O cd N W O O N c� N a� •Y QU Oaar:4V)CnxE 691 Gn W z w ow 0 Page 8 UUUUJIIJ.I I CIIVCIUFIC IU. l..yC V/1yV0-G�FOU-'FL/JJ-Or UG-CC I l.I,GJVO:J C'F FRESNO AREA WORKFORCE INVESTMENT CORPORATION STATEMENTS OF CASH FLOWS YEARS ENDED JUNE 30, 2020 AND 2019 2020 2019 CASH FLOWS FROM OPERATING ACTIVITIES Increase (decrease) in net assets $ (181) $ 2,565 Adjustments to reconcile increase (decrease) in net assets to net cash provided from (used by) operating activities Changes in: Grants receivable (6,011) (328,371) Other receivables (24,979) (3,085) Prepaid expenses 36,362 (7,846) Accounts payable and accrued expenses (75,079) 368,291 Accrued vacation 26,818 5,943 NET CASH PROVIDED FROM (USED BY) OPERATING ACTIVITIES (43,070) 37,497 CASH FLOWS FROM INVESTING ACTIVITIES 0 0 CASH FLOWS FROM FINANCING ACTIVITIES 0 0 NET INCREASE (DECREASE) IN CASH CASH, beginning of year CASH, end of year (43,070) 37,497 264,321 226,824 $ 221,251 $ 264,321 See Accompanying Notes to Financial Statements D— a L/UI:U01yI CI IVC1Uptl 1U. l�SC U/1.7U0-L40L/-'FUJ7-Or UG-CC Il+I..LJVCJC'4 FRESNO AREA WORKFORCE INVESTMENT CORPORATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 2020 AND 2019 NOTE 1: ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Fresno Area Workforce Investment Corporation (FAWIC), a California nonprofit corporation, is an administrator of federal pass -through funds for various governmental programs. The organization, in turn, contracts with various service providers to provide training and services to eligible program participants in the Fresno City and County Service Delivery Area. Programs administered by the organization include the Workforce Investment and Opportunity Act (WIOA) and other employment -related training programs. The following is a summary of the significant accounting policies of the organization: Method of accounting — The financial statements are prepared using the accrual basis of accounting, in which support and revenue are recognized when earned or due and expenses are recognized when incurred. Basis of presentation — The organization is required to report information regarding its financial position and activities according to two classes of net assets: net assets with donor restrictions and net assets without donor restrictions. Grants and other receivables — Grants and other receivables are stated at the amounts management expects to collect from outstanding balances. At June 30, 2020 and 2019, the organization considers all amounts to be fully collectible; therefore, no allowance for doubtful accounts is reflected. Capitalization of assets — Assets purchased with grant funds are not depreciated but expensed when purchased, as z'equired by the funding agencies. Accrued vacation — The organization has accrued a liability for vacation pay which has been earned but not taken by employees. Accrued vacation at June 30, 2020 and 2019 totaled $186,456 and $159,638, respectively. Income taxes — FAWIC is a nonprofit organization under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Franchise Tax Code. Thus, no provision for income taxes is included in the accompanying financial statements. Tax returns are filed in U.S. federal and state of California jurisdictions. Tax returns remain subject to examination by the U.S. federal jurisdiction for three years after the return is filed and for four years by the California jurisdiction. There are currently no tax years under examination. Interest and penalties on tax assessments are classified as an expense when incurred. For the years ended June 30, 2020 and 2019, interest and penalties totaled $0. Accounting estimates — The preparation of financial statements in conformity with generally accepted accounting principles requires management to snake estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Page 10 UUI:UJIYII CI IVCIUFIw IU. IJyCU/1.7U0-L'#O U-'h L/J�-Or UL-CC I l.l.L'JV �:JG4 FRESNO AREA WORKFORCE INVESTMENT CORPORATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 2020 AND 2019 NOTE 1: ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Expense allocations — The costs of providing various programs have been summarized on a functional basis in the statements of activities. Expenses are charged to programs and supporting services on the basis of program costs. Administrative costs include those expenses that are not directly identifiable with any other specific function but provide for the overall support and direction of the organization. Accordingly, administrative costs have been allocated among the programs and supporting services benefited. Advertising costs — Advertising costs are expensed as incurred and totaled $300,336 and $154,954 for the years ended June 30, 2020 and 2019, respectively. NOTE 2: AVAILABILITY AND LIQUIDITY Quantitative - Financial assets available for general expenditure, that is, without donor or other restrictions limiting their use, within one year of the date of the statements of financial position, comprise the following: 2020 2019 Cash $ 221,251 $ 264,321 Accounts receivable 1,691,942 1,685,931 Other receivables 46,912 21,933 Prepaid expenses 102,682 139,044 Total Financial Assets $ 2,062,787 $ 2,111,229 Qualitative — The Organization maintains financial assets, consisting of cash on hand, accounts receivable and prepaid expenses to meet its normal operating expenses based on its annual budget. Operating expenses are compared to budgeted expenses on a monthly basis and financial assets on hand are adjusted as necessary. The Organization's goal is to maintain enough financial assets to meet 30 days of operating expenses given the nature of the reimbursement grants with which it operates. NOTE 3: RETIREMENT PLAN The organization participates in a single -employer 403(b), Tax Sheltered Savings Plan with Capital Bank and Trust. Monthly contributions by the organization are 7% of gross salaries with all contributions being 100% vested. Amounts charged to salaries and benefits expense and contributed to the plan for the years ended June 30, 2020 and 2019 were $138,462 and $130,744, respectively. Page 11 uuuuol lI CI IVCIVpt7 IU. I%-I,4JVOJCff FRESNO AREA WORKFORCE INVESTMENT CORPORATION NOTES TO FINANCIAL STATEMENTS DUNE 30, 2020 AND 2019 NOTE 4: COMMITMENTS AND CONTINGENCIES Grants Revenue received tinder grant agreements is subject to audit and retroactive adjustment by third -patty payers. There are no pending audits or proposed adjustments, and no provision for estimated retroactive adjustments has been provided. Operating Leases The organization leases various equipment, warehouse and office space under noncancellable operating leases that end at various dates through November 2025. Future minimum lease payments are as follows: Year Ending June 30, 2021 $ 854,085 2022 349,524 2023 253,568 2024 259,277 2025 270,358 108,810 2026 Total $ 2,095,622 Lease expense totaled $863,041 and $850,954 for the years ended June 30, 2020 and 2019, respectively. NOTE 5: CONCENTRATIONS Credit Risk The organization maintains its cash accounts with one bank located in Fresno, California. The Federal Deposit Insurance Corporation (FDIC) insures total cash balances up to $250,000 per bank. At June 30, 2020, and 2019, the organization's uninsured cash balances totaled $231,685 and $221,185, respectively. Grant Revenue During the years ended June 30, 2020 and 2019, approximately 99% and 98%, respectively, of the organization's support was from the U.S. Department of Labor under various Workforce Innovation and Opportunity Act grants. Page 12 UUUUJIIylI CIIVCIUFJC IV. IIJI.GJVCV C4 FRESNO AREA WORKFORCE INVESTMENT CORPORATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 2020 AND 2019 NOTE 6: FUNCTIONAL CLASSIFICATION OF EXPENSES Expenses by function for the year ended June 30, 2020 are as follow: Program Administration Fundraising Totals Advertising $ 297,873 $ 2,463 $ 0 $ 300,336 Communications 116,519 28 0 116,547 Insurance 26,282 22,413 0 48,695 Maintenance 194,503 17,907 0 212,410 Memberships 35,046 161 0 35,207 Miscellaneous 70,509 909 0 71,418 Office expenses 61,208 1,414 0 62,622 Professional services 198,310 103,545 0 301,855 Property purchases 135,511 363 0 135,874 Rent and leases 863,041 0 0 863,041 Salaries and benefits 1,915,340 901,485 64,018 2,880,843 Service providers 11,684,539 280,350 0 11,964,889 Staff development 63,564 3,229 0 66,793 Travel 16,308 5,332 0 21,640 Utilities 123.995 0 0 123,995 TOTAL EXPENSES $ 15,802,548 $ 1,339,599 $ 64,018 $ 17$ 17 Expenses by function for the year ended June 30, 2019 are as follow: Program Administration Fundraising Totals Advertising $ 149,209 $ 5,745 $ 0 $ 154,954 Communications 93,903 32 0 93,935 Insurance 26,181 22,413 0 48,594 Maintenance 196,628 18,142 0 214,770 Memberships 34,306 187 0 34,493 Miscellaneous 81,150 1,522 0 82,672 Office expenses 38,983 680 0 39,663 Professional services 197,451 47,237 0 244,688 Property purchases 214,902 617 0 215,519 Rent and leases 850,954 0 0 850,954 Salaries and benefits 1,761,486 879,023 31,860 2,672,369 Service providers 9,731,293 363,826 0 10,095,119 Staff development 65,473 11,801 0 77,274 Travel 16,282 4,723 0 21,005 Utilities _ 124,922 0 0 124,922 TOTAL EXPENSES $ 13,583,123 $ 1,355 948 $ 31,860$ 14,970,931 Page 13 UUUUJII�f.lI CI IVCIUFIC IU. lJ.7CUMyUO-L'#O U-4UJ.7-Or UG-CC I%,%-,4JUCJC-F FRESNO AREA WORKFORCE INVESTMENT CORPORATION NOTES TO FINANCIAL STATEMENTS JUNE 30, 2020 AND 2019 NOTE 6: FUNCTIONAL CLASSIFICATION OF EXPENSES (Continued) The accompanying statements of activities report certain categories of expenses that are attributed to more than one program or supporting function. Therefore, expenses require allocation on a reasonable and systematic basis that is consistently applied by management in the preparation of its annual financial statements. The expenses that are allocated include costs for salaries and benefits, which are allocated on the basis of tune sheets supporting actual time and effort. Other operational expenses including advertising, communications, insurance, maintenance, memberships, miscellaneous, office expenses, professional services, property purchases, rent and leases, service providers, staff development, travel and utilities are allocated on the basis of time and effort and actual costs as reported by service providers. NOTE 7: RISKS AND UNCERTAINTIES The organization's operations may be affected by the recent and ongoing outbreak of the coronavirus disease 2019 (COVID-19) which was declared a pandemic by the World Health organization in March 2020, The ultimate disruption which may be caused by the outbreak is uncertain; however, it may result in a material adverse impact on the organization's financial position, operations and cash flows. Possible effects may include, but are not limited to, disruption to the organization's granting agencies and revenue. At this time there is no financial impact to estimate. NOTE 8: SUBSEQUENT EVENTS Management has evaluated subsequent events through February 10, 2021 (date financial statements available to be issued) and determined no events have occurred subsequent to June 30, 2020 that would require adjustment to, or disclosure in the financial statements. Page 14 i O O kn 'IT N M a\ M N ON O [- a\ O, �o Nr O �o l- -It �o O M O D\ O O O = N O "o M 00 O 00 as �_° O �D O N 00 O� O M M kn M q s N d o 'u o y L d � T D1 O N Nc7N M "D I-- 00 rn O O M "o ON 00 N ON M O O 0o �D M kn N O T rn ON 00 � N h M O 00 O M .--� [� �D �D � O N N l— M O� N �o M �O cn 00 O l— N to y. o0 00 01 O M O 00 00 O1 00 �o kn �O M k Gz7 z o� Ln L 6) O � � kn W) �o to Vl kn kn^, CD CD O O O r- O O O O O O O O O O O O Cl O O O O O O O O O Cl O O O O O +' W N e �WN U Wo Ft W M ViO� L .0 G l� 00 00 00 00 00 00 00 00 O\ 00 00 00 kn Vl V1 V1 kn V1 V1 V1 V1 N V1 N l� (� l— NN N N N N N N N N N N N N N N OAz � cd pW� W O �w O � dW C1 = r a p, tb o ¢ a A V � o. � � N .-• � i ,� � 44 o o�i Z ° `V) N N N ~ � H0 0 0H d ca ova.000 0 0 0 0 0 0 o �� 0 S ❑ s q ° w w w w �o .a w w w w 3 u Q 0 0 cc r > o 0 0¢¢¢ 0 0 0 0 a¢ Q¢ 3 3 3 o>4 >4o A o Q o Fes. Q y W N N N Page 15 z o 0 0 00 o okr) rn uw N N .M-� 00 OO U �I C L Q O 69 � 00 M O '� �--� M 'cr O\ O r^ 'mot V7 ri df, O � �D —+ Vl V1 ,--� in 'ct N N s. V7 c� a W O O O O O zo 0 0 0 0 0 O O O O O c O U d4) r-r,00r-r- 00 ri y Z N. N N N ;' A U o � 0 0 N � 3 b C 0 0 a o > > b �" o Q. O 0 co 0 cd 'b 'b •o y 'O cd _ O a O a O o. O a ¢ o a ° 3 b � b N ou a: cd tx co cq3 cs: o U M —0o °cd � C 703ti �, o Page 16 LJuuUJIIJ.II CI Iv CluytC ILJ. 1,.7CUJ1.7V0-L�FO U-'#UJ�-Or UL-CC I l�I�L:JV D"J Cff FRESNO AREA WORKFORCE INVESTMENT CORPORATION NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2020 NOTE 1: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Fresno Area Workforce Investment Corporation under programs of the federal government for the year ended June 30, 2020. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Re latians Part 200, Uniform Administrative Re uiremments Cost Principles and Audit Re uirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Fresno Area Workforce Investment .Corporation, it is not intended to and does not present the financial position, changes in net assets or cash flows of Fresno Area Workforce Investment Corporation. NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Re uirements Cost Principles and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement. Fresno Area Workforce Investment Corporation has not elected to use the 10 percent de minimis indirect cost rate as allowed under- the Uniform Guidance. NOTE 3: CLUSTERS The WIOA Cluster includes the following CFDA numbers: 17.258 17.259 17.278 Federal expenditures for the WIOA Cluster totaled $16,995,484. Page 17 uukiu JlylI CIIvClupgC ILI. l�SCUM.7V0-G�FO U-4UJ7-Or UL-CC I l..l,.L'JV�:J C°F FRESNO AREA WORKFORCE INVESTMENT CORPORATION COMPARISON OF EXPENSES YEARS ENDED JUNE 30, 2020 AND 2019 2020 2019 Amount % of Total Amount % of Total Advertising $ 300,336 1.75% $ 154,954 1.04% Communications 116,547 0.68% 93,935 0.63% Insurance 48,695 0.28% 48,594 0.32% Maintenance 212,410 1.23% 214,770 1.43% Memberships 35,207 0.20% 34,493 0.23% Miscellaneous 71,418 0.42% 82,672 0.55% Office expenses 62,622 0.36% 39,663 0.26% Professional services 301,855 1.75% 244,688 1.63% Property purchases 135,874 0.79% 215,519 1.44% Rent and leases 863,041 5.02% 850,954 5.68% Salaries and benefits 2,880,843 16.74% 2,672,369 17.85% Service providers 11,964,889 69.54% 10,095,119 67.43% Staff development 66,793 0.39% 77,274 0.52% Travel 21,640 0.13% 21,005 0.14% Utilities 123,995 0.72% 124.922 0.83% Total $ 17,206,165 100.00% $ 14,970,931 100.00% Page 18 L/UUUJ I Y II CI IVCIVIJC IU. l,.'7CLJmz2uo-G'40U--FLIJ.7-OruG-CC I VI.,GUVO:J CIF mm Moore Grlder & Company LLP (1-111111J Pilblr, rlu,nrnflu)1•. l r'Ilrl,ursl,r�, I,rllnd)rq INDEPENDENT AUDITORS' RLP(7RT ON INTERNAL CONTROL OVER :Ii r,Iulitlllflr C.,rJ,I,rnrll.,I, I IN.ANCIAL RLPOWI'INC AND ON COMPLIANCE AND OTHER MAT'rruzs BASED ON AN AUDIT OF kic hoi,, I I Lull nIJ, c' PA FINANCIAL STATEMENTS PL4 ItIeORIV ED IN F11,1111,I,;L.1„.u,c.l,l. /kCCORDANCL WITH UaVCRNI Eyr AUUri'ING STANDARDS In, ..... n:. •: ,:...,,,. n,u F... D, nl,r I,. 1 lur.,l, (J'A. C.!,`,, i; r.l . Board of Directors Fresno Area Workforce Illvestlllellt CO"P atiOrl Fresno, California .-,,.dllnldlltY l•W I4O xihn K:IrI L. ul,,%C_e,l. We. have audited in accordance with (lie auditing standards generally accepted in the � ....... C.v �.u.:.M1/n United States of America and the standards applicable to finaallrial audits contained in rnI•r 1. Hall. C.I',.'1 Goveraun 7t Auditing Standards, issued by the Colllptroller General of the United 1,,I, I, c.. �1ur1r. (:.r:l• States, the financial statements of Fresno Area Workforce Investment Corporation, la I1.1an K. Fvhrclel,c'.e'\. which comprise the statement of financial position as of ,tune 30, 2020, and the related statemcllts of activities, combining statemrllts of activities and cash t7ows for the year Tom oalily C.r:,_ ",I then ended, and the related Motes to the financial statements, and have issued our report Oro, NL'Vwbe, CXA„ C.rF, thereon dated February 10, 2021. 1.i .11 fll,ll.., 6aI p.:LP"q. c,ingci A. ko.amr., CccA Internal C©nt1•ol over Financial Itc lrlrtin wAL)O Ill Calton., 1:A In planning and perf'olyning our audit of the financial statements, we considered Fresno Area Workforce investment Cori)oration's internal conlrr]l QVCr fi11811Cial reportlllg Kelli 0 [,Iecl % C_ TA. {tt]tC;l'llal control) as a l)aSIS for deSlgllllig rtEliht l)1'UCC'C1liCCS that are aI7171'opl'iRtC; ill tile hilie li. i;mmore, c:eA, eircunlstances for the purpose of expressing out, oillnit]tl oil the finaIcial statements, but o,rllr E I�mwo, I — PA, not for the purpose of expressing an opinion on the effectiveness of Fresno Area Workforce Investment Corporation's internal control. Accordingly, we do not express 1.i,.,nTII„ n,CPA_(_ 1:.1;, an opinion on the effectiveness of Fresno Area Workforce Investment Corporation's internal control. SIirlliku Rawnlhol. C'.I',A, tihaina M. heir dv. C.PA. A deficienq in internal c00111•01 exists wheel the design or operation of a control dries not allow management of employees, in the riorlllal coarse of performing their assigned Kan. 1. iNick,•I, C'.1';v functions, to prevent or detect and correct mismatorneilts ail it titlll:ly basis. A r]rr'1tL°Hal KII'IeII Yvan, C.I':1_ weakness is a deficiL'ncy, or a combination of deficiencies, ill internal Control, sur;h that _ there is a reasonable possibility that a material misstatement of the entity's financial slatetnents will not be prevented or detected and corrected on a timely basis. A Itnhclll_.c;ri�I,r,C'.I'.rl. Yf liifii:kllt CjC�C7L1iL'}, i5 8 deficiency, Or a GOlnbination of deficiencies, in internal x,•m..l et tnl ortatlt ono h to illel'it control that is less severe than tl material weakness, y p f, attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control. [halt might be material weaknesses or significant deficiencies. Given these limitations. during our audit we did not identify any deficivilcies ill internal control that we consider to be material weaknesses. Ho►vever, material weaknesses rany exist that have not been identified. Page 19 32 I_.. 5irrra /Sec. 101 , 1=resno, CA 93710 / �; 9 440-0700 fax ,S9 l t0-06Q0 LV \M \N, I'IlOUCl'F� I'I Ct C I:C(1111 UUI:UJIIYI I CI IVCIUpv IU, I��CUM.7V0-GYO U-'#UJy-Or UG-CC I I,IJL'JU D'J C4 carmoliance said Oilrer rviaiter•s As part of obtaining reasonable assurance about whether Fresno Area Workforce Investment Corporation's financial statements are free of material misstatement, we performed torts of its compliance with eertoita provisions of laws, regulations, contracts, and grant agreements, noncompliancewith which could have a direct and material effect on thy: financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion, The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Gavcrranent Audilitl Stair ands. Pur use of Ili is Re orl The purpose ofthis report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on tine effectiveness of (lie organi7uitioar's internal control or ern compliance, This report is all integral part of an audit performed in accordance with Government Auditing St,,indarrds in considering the organization's internal control and compliance. Accordingly, this eommunirn+;nn is not suitable for any other purpose. . t4 w �� Fresno, California rebruaay 10, 2021 Page 20 LJUUUJII`{.II CI Ivwupt1 ILJ. L„7CLJ/1�V0-L40U-4LJJ�-Ot"UL-CC I%J'ZJUUUC4 Moore Grider & Company LIT C'r1111ird 1111!dir ;lcrnmllrtnls :1 Ihulrlrlship hlchrlf[uy; I� rnun[r1u, Ir ["urpnudf iun� INDEPENDENT A.UDITOR,S' REP01 `C ON COMPLIANCE FOR EACH MA,1OR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRE 1) RY TIlE UNIFORM GUIDANCE 1;,•nS.I• s_ I-lurm, L' I!A. Board of Directors h;,•nnrlll I. I,•dlrndcn.I. .I:I Fresno Area Workforce lnvestment Corporation....... orporn atio Fresno, California Re >ovi oil Com fiance fug• Each Maim- Federal Pro Pram I.,,rl C:L'A. We have audited Fresno Area Workforce Investment Corporation's compliance with Cory , Bell. C_T.\. the types of compliance requirements described in the OLAB (:ontraliaticg_LS-u n slelnetlt 01°01tt'yl"`II'C.VA. that could have a direct and material effect on each of Fresno Area Workforce Koit :11h.FVhee•le•I;C.1'A• lnvestment Cnrporatiolr's major federal programs For the year ended June 30, 2020, 16111 C•olline, C.li,\. Fresno Area WorkFo'rce InvestmetitCorparation's major fedeeral programs are identified in 11114 Slnlmmry of audlturs' results section 01' Ufa aceonipanyrllg schedule or findings ne,%0Vwbe. (-_VA„ O'd._ and questioned Costs. ,•..•.mmngc un IpI_ulnn G,ma). A. LIIz.,nu. C'.I'.A ] Iil![`! U'lll P.ilt's It£s ollsi l7ltlt Abel A•LCdllella,l_.`\' Management is responsible for compliance with the requirements of federal statutes, regulations, and the, terms and conditions of its federal awards applicable to its federal Kalli f?. tilocic; C _C';1 programs, Rllla 11. 1111 nnrr, C:YA cl:eorl:spinoza.CYA, Auditors' Ices ponsibili Lis:, liluc,•n, C.I?J1„l;,li[_ Our responsibility is to express an opinion on compliance for each of Fresno Area ISIAin I4,rndndoz,f -VA. Investment Corporation's major federal programs based on our audit of the \nil,ikoPnsCnll,,,I.C'I'A- Workforce types of compliance requirements referred to above. We conducted our audit of Shain:r.1,?Illdele•c•I'A, compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government K,,r., I.lirla•l, c'.hn. Audititi-A Sta dar s issued by the Cornlatroller General of the united States; and the Kirmen Years. C.r.A- audit 1-equirements of Title 2 U.S. Code of fedemi kegulatians Part 200, Uniform _ Administrative Re tlirertle s Cast Princi .Ales, and Audit Re irements for Federal "'"'' Awards (Uniform Guidance). 'Those standards and the Uniform Guidance require (fiat unbot F. Cr,ider, C- PA we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements reFerred to above that could have a direct and material effect ou a n111jor federal progam ocourred. An audit includes examining, on a test basis, evidence about Fresno Area Workforce Investment Corporation's compliance with those requirements and performing Stich other procedures as we considered necessary in the circumstances, We believe that our audit provides a reasonable basis for our opinion on compliance for each major Federal program. However, our audit does not provide a legal determination of Fresno Area Workforce Investment Corporation's compliance. Page 21 325 F_ Sierrn % S1e. io l f Fres'no, CA 93710,1 559 40-0700 fax ,,9i59 1140-06.01) \•b'W 4V.171 C,t1I"L �,1'ICtCI:CU R7 VUUUJIIJ.II CI IVCIV� t/ IV. 1..�C VM�VO-L�FOU'YVJ7-Or VL-CCIIJ I�L'JV DV C'-F itiiiolr on Et ach Ma'or FedCIA Pro rt•nin in ou►• opinion, Fresno Area Workforce Investment Corporation complied, in all material respects, with (lie typos of compliance regUi►'elnents referred to above That could have a direct and material effect on each of its nnaijor federal programs for the year ended June 30, 2020. Renort on Biter ual Coulrol_Over Compliance Management of Fresno Area Workforce Investment Corporation is responsible for establishing kind maintaining effective internal control over compliance with the types of compliance requirements referred to above. in planning and performing our audit of compliance, we considered Fresno Area Workforce investment Corporation's internal control over compliance with the types of requirements that could have a direct and material effect on cacti major federal program to determine (he auditing procedures that are appropriate in the circumstances for the purpose o(' expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance, Accordingly, we do not express an opinion on the effectiveness of Fresno Area Workforce Investment Corporation's internal control over compliance. A defrciene), in internal control aver cotrtpliarjce exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A numerial weakness in interiaal corilrol over compliance is a deficiency, or combination of deficiencies, in internal control over c0l"pliance, such that there is a reasonable possibility that material noncompliance with it type of eornpliance requirement of a federal progrann will not be prevented, or detected and corrected, on a timely basis. A tignifivant defile tcsi in lr►i enal conh•ol ovw- conrpliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement ofa federal program that is less severe than a material weakness in internal control over compliance, yet important enough to morit att ration by those charged with governance. Chia consideration of internal control over compliance watt for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies, We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. "I7ne purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over coulpHance and the results of that testing based on requirements ol'the Uniform Guidance. Accordingly, this report is not suitable for any other purpose, f w � V Fresno, California February 10, 2021 Page 22 VVUUJIIJ.II IV. 1..7C VF1yU0-L40 V-'#VJy-Or UG-CC II.I,L'JVC:IC�F FRESNO AREA WORKFORCE INVESTMENT CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUKE 30, 2020 SECTION I - SUMMARY OF AUDITORS' RESULTS Financial Statements e Type of auditors' report issued: Unmodified opinion P Internal control over financial reporting: Material weakness identified: NO Significant deficiencies identified: None reported ■ Noncompliance material to the financial statements noted: No Federal Awards • Internal control over major programs: Material weakness identified: No Significant deficiencies identified: None reported • Type of auditors' report issued on compliance for major programs: Unmodified opinion ■ Any audit findings disclosed that are required to be reported in accordance with 2 CFR section 200.516(a): No • Major programs: CFDA Number Name of Federal Program or Cluster 17.258 WIOA Title I Adult Formula 17.259 WIOA Title I Youth Formula 17.278 WIOA Title I Dislocated Worker 17.278 WIOA Title I Rapid Response ■ Dollar threshold used to distinguish Type A and B programs: $ 750,000 ■ Fresno Area Workforce Investment Corporation qualified as a low -risk auditee: Yes SECTION II — FINANCIAL STATEMENT FINDINGS None SECTION III — MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS None Page 23 LJUUU0191I CI IVtl1UF. v IV. l.ryC VHyUO-L40V-YVJy-Or UL-CC Ilil�L"JU DUCV FRESNO AREA WORKFORCE INVESTMENT CORPORATION SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2020 Section II — Financial Statement Findings Section III — Federal Award Findings and Questioned Costs None None Page 24 UUUUJIyII CIIVCIUFIC IU. I+JCUM.7U O-G40 U-'4UJ�-OrVL-CC Il'IiLUUDUCY STATE OF CALIFORNIA FRANCHISE TAX BOARD C-2 " u DATA SERVICES AND STORAGE SECTION - CORP RID PO BOX 1468 SACRAMENTO CA 95812-1468 For Privacy Notice, see form FTB 1131. Account No 1231081 Date December 3, 2004 LETTER ID: EC 04-00161015 MAKER: 790:RD:SL FRESNO AREA WORKFORCE INVESTMENT CORPORATION ATTN: ROLLAND E. BROWN, JR. 2035 TULARE ST STE 203 FRESNO CA 93721-2004 Thank you for contacting us, We have enclosed copies of the documents you requested, Enclosed is a copy of the tax exempt determination letter. Please contact us at the phone number below if you have any questions regarding this notice. FRANCHISE TAX BOARD DATA SERVICES AND STORAGE SECTION - RID UNIT Telephone (916) 845-5116 Enclosure(s) UVVUJIyII CIIVCIVFIC IU. 1...7CUH7V0-G'#O U-•FUJy-OrUG-CC Il-'IiGUVDUM- STATE OF CALIFORNIA FRANCHISE TAX BOARD SACRAMENTO, CALIFORNIA 95867 January 18, 1984 In reply refer to 342=APP=KY:rc:g Private Industry Council of Fresno City and County, Incorporated 1404 L Street Fresno, CA 93721 Purpose s Charitable Form of Organization : Corporation Accounting Period Ending. June 30 Organization Number . 1231081 On the basis of the information submitted and provided your present operations continue unchanged or conform to those proposed in your application, you are exempt from state franchise or income tax under Section 23701d, Revenue and Taxation Code. Any change in operation, character or purpose of the organization must be reported immediately to this office so that we may determine the effect on your exempt status. Any change of name or address also must be reported. You are required to file Form 199 (Exempt Organization Annual Information Return) or Form 199B (Exempt Organization Annual Information Statement) on or before the 15th day of the 5th month (4 1/2 months), after the close of your accounting period. See annual instructions with forms for requirements. You are not required to file state franchise or income tax returns unless you have income subject to the unrelated business income tax under Section 23731 of the Code. In this event, you are required to file Form 109 (Exempt organization Business Income Tax Return)- by the 15th day of the 5th month (4 1/2 months) after the close of your annual accounting period. If the organization is incorporating, this approval will expire unless incorporation is completed with the Secretary of State within 60 days. Exemption from federal income or other taxes and other state taxes requires separate applications. COPY UUUUJIIJ.II CIIvulupC IU. V.7C UF17U0-L'FO U-4UJ.7-OrVG-CC I k-A,4'UUDUC4 January 18, 1984 Private Industry Council of Fresno City and County Incorporated Organization Humber 1231081 Page 2 This exemption is granted on the express condition that the organization will secure federal exempt status with the Internal Revenue Service. The organization is required to furnish a copy of the final determination letter to the Franchise Tax Board within 9 months from the date of this letter. This exemption effective as of November 9, 1983. D. Hareid, Supervisor Exempt Audit Unit Telephone (800) 852-7050 cc., Wesley Slade Registrar of Charitable Trusts COPY L)UL;UJIIy.II CI IVCIVjJC IU. %.,7CUH`JUO-L'FOU-'FUJu-OrVL-CC II�IJLJVOJC'F BYLAWS M FRESNO REGIONAL WORKFORCE DEVELOPMENT BOARD JUNE 69 2018 2181896v1 / 16988.0001 IJUVUJjY1I CI IVVIUptl IU. l..�G U/1yV0-G'40U-VUJ.7-Or UG-CC 11r1JL'JV �:JC4 TABLE OF CONTENTS Page ARTICLEI ORGANIZATION...................................................................................................... 1 Section1.01 Name............................................................................................................... 1 Section 1.02 General Purposes............................................................................................ 1 Section 1.03 Specific Purposes............................................................................................ 1 Section1.04 Authority......................................................................................................... 2 ARTICLEII OFFICES................................................................................................................... 3 Section2.01 Principal Office............................................................................................... 3 Section2.02 Other Offices................................................................................................... 3 ARTICLE III BOARD OF DIRECTORS................................................................................... 3 Section 3.01 General Powers and Responsibilities.............................................................. 3 Section 3.02 Specific Powers and Responsibilities............................................................. 3 Section3.03 Composition.................................................................................................... 4 Section3.04 Term of Office................................................................................................ 4 Section 3.05 Vacancies on the Board.................................................................................. 4 Section 3.06 Removal of Directors...................................................................................... 4 Section 3.07 Resignation of Directors................................................................................. 5 Section 3.08 Appointment of Directors............................................................................... 5 Section3.09 Compensation................................................................................................. 5 ARTICLE IV MEETINGS OF THE BOARD OF DIRECTORS .................................................. 5 Section 4.01 Place of Directors' Meetings; Meetings By Telephone .................................. 5 Section 4.02 Annual Meeting of Directors.......................................................................... 5 Section 4.03 Other Regular Meetings.................................................................................. 6 Section4.04 Special Meetings............................................................................................. 6 Section 4.05 Emergency Meetings...................................................................................... 6 Section4.06 Quorum........................................................................................................... 6 Section4.07 Adjournment................................................................................................... 6 Section4.08 Voting............................................................................................................ 7 Section 4.09 Management of Meetings............................................................................... 7 Section4.10 Minutes........................................................................................................... 7 Section4.11 Rules of Order................................................................................................. 7 Section4.12 Open Meetings..................................................•............................................. 7 Section4.13 Closed Sessions............................................................................................... 7 Section 4.14 Alternates and Proxies.................................................................................... 7 Section4.15 Attendance...................................................................................................... 7 ARTICLEV EXECUTIVE DIRECTOR....................................................................................... 7 Section 5.01 Executive Director.......................................................................................... 7 Section 5.02 Duties of the Executive Director..................................................................... 8 2181896vl / 16988.0001 i UUUUJIIY.II CI IVCIUFIC IL/. l..�CL//1yU0-L'40 L/-'#LJJJ-O rUL-CC II.IJL'JV �:J C'F ARTICLEVI COMMITTEES....................................................................................................... 8 Section 6.01 Creation of Standing Committees................................................................... 8 Section 6.02 Executive Committee...................................................................................... 8 Section 6.03 Constitution of the Executive Committee....................................................... 9 Section6.04 Youth Council................................................................................................. 9 Section 6.05 Constitution of the Youth Council................................................................ 10 Section 6.06 Ad Hoc Committees of the Board................................................................. 10 Section 6.07 Meetings and Actions of Committees........................................................... 10 ARTICLEVII OFFICERS........................................................................................................... 11 Section 7.01 Officers of the FRWDB................................................................................ 11 Section 7.02 Qualifications of Officers............................................................................. 11 Section 7.03 Election of Officers....................................................................................... 11 Section7.04 Term of Office.............................................................................................. 11 Section 7.05 Additional Officers....................................................................................... 11 Section 7.06 Removal and Resignation of Officers........................................................... 12 Section 7.07 Vacancies in Office....................................................................................... 12 Section 7.08 Chair of the Board......................................................................................... 12 Section7.09 Vice-Chair..................................................................................................... 13 ARTICLE VIII MAINTENANCE AND INSPECTION OF RECORDS .................................... 13 Section 8.01 Maintenance of Records............................................................................... 13 Section 8.02 Inspection of Records by the Public............................................................. 13 ARTICLEIX REPORTS.............................................................................................................. 13 Section9.01 Annual Report ............................................................................................... 13 ARTICLE X INDEMNIFICATION OF DIRECTORS, OFFICERS, EMPLOYEES AND OTHERAGENTS........................................................................................................................ 14 Section 10.01 Agents, Proceedings, and Expenses.............................................................. 14 Section 10.02 Actions Other Than by the FRWDB............................................................. 14 Section 10.03 Actions by the FRWDB................................................................................ 14 Section 10.04 Successful Defense by Agent......... ............................................................... 15 Section 10.05 Required Approval........................................................................................ 15 Section 10.06 Advance of Expenses.................................................................................... 15 Section 10.07 Other Contractual Rights.............................................................................. 15 Section10.08 Limitations.................................................................................................... 15 Section 10.09 Insurance and Bonds..................................................................................... 16 ARTICLE XI CONFLICTS OF INTEREST................................................................................ 16 Section 11.01 Conflicts of Interest....................................................................................... 16 Section 11.02 Permissible Remote Interests........................................................................ 16 Section 11.03 Duty to Disclose............................................................................................ 16 2181896vl / 16998.0001 ll Uuuuollyl I CI IvulupC IU. 1..7CUh1yU0-L'FOU-�FUJ�-Or VG -CC IIJI,L:IV�:lC4 ARTICLE XII GENERAL ADMINISTRATIVE MATTERS .................................................... 16 Section 12.01 Construction and Definitions........................................................................ 16 Section 12.02 Amendment of Bylaws................................................................................. 17 Section 12.03 Effective Date of Bylaws.............................................................................. 17 Section 12.04 Authority to Bind FRWDB........................................................................... 17 ARTICLEXIII FISCAL YEAR................................................................................................... 17 Section 13.01 Date of Fiscal Year....................................................................................... 17 2181896vl / 16988.0001 iii UUUUol 11 CI IVtlIup-, IU. I -_,- 4JUD'JC4 BYLAWS OF FRESNO REGIONAL WORKFORCE DEVELOPMENT BOARD ARTICLE I ORGANIZATION Section 1.01 Name. The name of this organization is the FRESNO REGIONAL WORKFORCE DEVELOPMENT BOARD (the "FRWDB"). The FRWDB is a joint powers agency formed in accordance with Sections 6500 et seq. of the California Government Code (the "Joint Exercise of Powers Act") and pursuant to that certain Joint Exercise of Powers Agreement dated May 19, 2009, as amended (the "Joint Powers Agreement"). Section 1.02 General Purposes. The FRWDB is designated for the purpose of carrying out job training and employment programs. The primary purpose of the FRWDB is to set policy for the workforce development system in the Local Workforce Development Area of Fresno County (the "LWDA") in coordination with statewide workforce development efforts, in order to: (a) Attract greater employer participation in all aspects of local employment and training activities; (b) Increase the employment, retention, and earnings of participants, and increase the occupational skill attainment by participants; and (c) Improve the quality of the workforce, reduce welfare dependency, and enhance the productivity and competitiveness of the LWDA. Section 1.03 Specific Pu oses. The FRWDB shall do any and all things necessary to administer the LWDA in accordance with the federal Workforce Innovation and Opportunity Act (the "WIOA") (Public Law 113-128, 29 U.S.C. § 3101, et seq.). Pursuant to Section 107(d) of the WIOA, the following are the specific functions of the FRWDB: (a) Develop a local plan for the LWDA; (b) Select the local one -stop operator(s); (c) Identify eligible providers of youth activities and award grants or contracts on a competitive basis, based on recommendations of the Youth Council; (d) Identify eligible providers of training services; (e) Identify eligible providers of intensive services in the event that the local one -stop operator does not provide intensive services in the local area; (f) Develop a budget; 2181896v]/16988.0001 UVVUJIIJ.II CI IVCIVI./C IL). I,yCU/1.7V0-G40U-4UJy-Or VL-CC IU%,4"JVCJC4 (g) Conduct oversight of the one -stop delivery system, employment and training activities and youth activities in the LWDA; (h) Negotiate local performance measures with the Governor; (i) Establish a Youth Council and appoint its members; 0) Assist the Governor in developing a statewide employment statistics system; (k) Coordinate workforce development activities with local economic development strategies and develop employer linkages with such activities; (1) Promote participation of private sector employers in the statewide workforce development system; and (m) Perform any other function as required under the WIOA, subject to the limitations specified in Section 107(d) of the WIOA, or as required by the Joint Powers Agreement. Section 1.04 Authority. The FRWDB is hereby authorized, in its own name, to do all acts necessary for the exercise of its authority to accomplish the purpose as set forth herein, including, but not limited to, any or all of the following: (a) Prepare a comprehensive five-year plan for a one -stop service - delivery system; (b) Enter into subgrants, contracts and other necessary agreements; (c) Receive and disburse all funds related to program operations and act as fiscal agent under the WIOA; (d) Select and hire personnel; (e) Organize and train staff personnel; (f) Develop procedures for governance, planning, operation, assessment, and fiscal management; (g) Monitor and evaluate program performance based on measureable outcomes and customer satisfaction and determine resulting needs and reallocation of resources; (h) Execute and/or modify grant agreements with the U.S. Department of Labor, the State of California, the County of Fresno, the City of Fresno, and other interested investors; (i) Prepare an annual budget and cost allocation plan; 2181896v1 / 16988.0001 VUUUJ I IY.II CI IVC uptz; IU. I.yC VMyUO-L'40 U-4UJ�-Or UG-CC Il..I.L'JUDJ C4 0) Sue and be sued; and (k) Delegate some or all of its powers to an Executive Committee and Executive Director, as provided below. ARTICLE II OFFICES Section 2.01 Principal Office. The principal office for the transaction of the activities and affairs of the FRWDB is located at 2125 Kern Street, Suite 208, Fresno, California 93721. The Board of Directors may change the location of the principal office. Any change of this location shall be noted by the Chair on these Bylaws opposite this section, or this section may be amended to state the new location. Section 2.02 Other Offices. The Board of Directors may at any time establish branch or subordinate offices at any place or places, within or without the State of California, where the FRWDB is qualified to conduct its activities. ARTICLE III BOARD OF DIRECTORS Section 3.01 General Powers and Responsibilities. The FRWDB shall be administered solely by the FRWDB's Board of Directors. The Board of Directors shall be deemed, for all purposes, the policy making body of the FRWDB. Subject to the provisions and limitations of the Joint Exercise of Powers Act, the WIOA, and any other applicable laws, the Joint Powers Agreement, and these Bylaws, the activities and affairs of the FRWDB shall be managed and all corporate powers shall be exercised by, or under the direction of, the Board of Directors (or the "Board"). Section 3.02 S ecific Powers and Responsibilities. Without prejudice to the general powers set forth in Section 3.01 of these Bylaws, but subject to the same limitations, the Board of Directors shall have the power to do the following: (a) Perform any and all duties imposed upon them collectively or individually by law, by the Joint Powers Agreement, by any agreement with the State of California or by these Bylaws; (b) Change the principal executive office in the State of California from one location to another; cause the FRWDB to conduct its activities within or without the State of California; and designate any place within or without the State of California for holding any meeting of Directors; (c) Pursuant to authority hereinafter granted, to appoint committees and delegate to such committees powers and authority of the Board of Directors in the management of the activities and affairs of the FRWDB, except the power to adopt, amend or repeal the Joint Powers Agreement, and except as otherwise set forth herein. 2181896vl / 16988.0001 LiuuU01y]I CI IVCIupt1 IU. l�5CUF1.7V0-L40Ll-V UJ.7-Or VG -CC IIJI+L'JV DJC'# Section 3.03 Composition. The composition of the Board of Directors shall be in accordance with the Joint Powers Agreement and the WIOA. The Board of Directors shall contain the appropriate number of representatives of business, local educational and training entities, labor organizations, and government and economic development agencies, and may contain representatives of one -stop partners, community -based organizations, and certain other entities, as provided under Section 107(b) of the WIOA. Section 3.04 Appointment; Qualifications of Directors. The City and the County, as the case may be, shall appoint members to the Board of Directors in accordance with the Joint Powers Agreement and Section 107(c) of the WIOA. Section 3.05 Term of Office. The terms of the Board of Directors shall be two (2) years, subject to these Bylaws, the Joint Powers Agreement and the WIOA; provided, however, that one-half (1/2) of the Directors from the following categories shall be selected by lottery to fill an initial one-year term, thereby establishing staggered terms for the Board: (a) County elected officials appointed by the County of Fresno; (b) City elected officials appointed by the City of Fresno; (c) private sector representatives appointed by the County; (d) private sector representatives appointed by the City; (e) one -stop partners; and (f) labor representatives. Each Director who is a City or County elected official shall serve on the Board for the full term for which he or she was appointed, or until his or her successor is elected to office and a replacement Director is appointed to the Board by the City or County, whichever occurs first. Each Director appointed to fill the vacancy of another Director shall serve on the Board for the full term of his or her predecessor, at which point such replacement Director may be eligible to serve a full two (2) year term. Section 3.06 Removal of Directors. The Board may recommend to the City, County, or City and County jointly, as the case may be, that a Director be removed for cause. Unless otherwise provided in these Bylaws, the Joint Powers Agreement, or any California or Federal law, "cause" exists for purposes of the Board's recommendation, when: (a) A change in a Director's employment or status has substantially altered that Director's qualifications to serve on the Board or has otherwise rendered that Director unable to effectively represent the FRWDB; (b) A Director has failed to comply with the conflict of interest rules set forth in Article 11 of these Bylaws; (c) A Director has committed fraudulent or dishonest acts or has grossly abused that Director's authority or discretion; (d) A Director has breached that Director's responsibility to perform that Director's duties in good faith, in the best interests of the FRWDB, or with reasonable care. Upon information that cause may exist to recommend removal of a Director, the Chair or Executive Director shall place the matter as an agenda item during a regular or special meeting of the Board. The Chair or Executive Director shall send the Director in question written notice explaining that the Board will vote on whether to recommend his or her removal, the reasons for 2181896vl / 16988.0001 4 VUUUJIIy.II CI IVCIUp" IU. II+I,GJUDUM- the vote, and the date, time, and place of the regular or special meeting in which this vote will take place. The Chair or Executive Director shall send this notice at least fifteen (15) days prior to the date of the vote. The Board shall give the Director in question an opportunity to be heard, either orally or in writing, at a regular or special meeting at least five (5) days before the date of the vote. The Board, by a majority vote of a quorum consisting of Directors who are not parties to the proceeding, may recommend removal of the Director in question. If the Board votes to recommend removal, the Chair or Executive Director shall notify the City, County, or City and County jointly, as the case may be, regarding the Board's recommendation. Removal for cause is effective only upon final action by the City, County, or the City and County jointly, as the case may be. A Director may also be removed, without cause, by the City, County, or City and County jointly, as the case may be. For any removal of Directors, the City shall remove City -appointed Directors, the County shall remove County -appointed Directors, and the City and County shall act jointly to remove Directors appointed jointly by the City and County. Section 3.07 Resignation of Directors. Except as provided below, any Director may resign by giving written notice to the Chair, the Vice -Chair, or the Board of Directors. The resignation shall be effective when the notice is given unless it specifies a later time for the resignation to become effective. Section 3.08 ApRointment of Directors. The City, the County, or the City and County jointly, as the case may be, shall appoint members to the Board of Directors in accordance with the Joint Powers Agreement and Section 107(c) of the WIOA. Section 3.09 Compensation. Directors shall not receive any compensation for their service on the FRWDB Board but shall be entitled to reimbursement for any reasonable expenses actually incurred in connection with serving as a Board Member, if the FRWDB determines that such expense shall be reimbursed and there are unencumbered funds available for such purpose. ARTICLE IV MEETINGS OF THE BOARD OF DIRECTORS Section 4.01 Place of Directors' Meetings: Meetin s B Telephone. Meetings of the Board shall be held at any place, within or without the State of California, that has been designated by resolution of the Board of Directors or in the notice of the meeting or, if not so designated, at the principal executive office of the FRWDB. Directors may participate via teleconference so long as such participation complies with the Ralph M. Brown Act. Section 4.02 Annual Meeting of Directors. The September regular meeting of each calendar year shall be known as the annual meeting. The month of this meeting is subject to change, however, if the Board of Directors fixes another date and all Directors are so notified. If the scheduled date falls on a legal holiday, the meeting shall be held 2181896vl / 16988.0001 VUUUJIYI I CI Iv Cluyt, IV. IJyCU/1�U0-L'40 U-4VJ�-O rUL-CC I Vl�G:1UD'J C4 on the next full business day. Each such annual meeting shall be held for purposes of organization, the election of officers, and the transaction of other business. Section 4.03 Other Regglar Meetings. Other regular meetings of the Board of Directors shall be held quarterly at such time and place as the Board of Directors may fix from time to time. The time and place of such meetings will be stated in the minutes of the previous meeting of the Board of Directors. Section 4.04 Special Meetin s. Special meetings of the Board of Directors for any purpose may be called at any time by the Chair of the Board, the Vice -Chair, or a majority of Board of Directors. Notice of the time and place of special meetings shall be given to each Director by one of the following methods: (a) by personal delivery of written notice; (b) by first-class mail, postage prepaid; (c) by telephone, either directly to the Director or to a person at such Director's office who would reasonably be expected to communicate that notice promptly to such Director; (d) by electronic mail (e-mail), either directly to the Director or to a person at such Director's office who would reasonably be expected to communicate that notice promptly to such Director; or (e) by fax, either directly to the Director or to a person at such Director's office who would reasonably be expected to communicate that notice promptly to such Director. All such notices shall be given or sent to the Director's address or telephone number as shown on the records of the FRWDB. Notice sent by first-class mail shall be deposited in the United States mail at least four (4) days before the time set for the meeting. Notices given by personal delivery, telephone, e-mail or fax shall be delivered, telephoned, e-mailed or faxed at least twenty-four (24) hours before the time set for the meeting. Section 4.05 Emergency Meetin s. In the case of an emergency situation involving matters upon which prompt action is necessary due to the disruption or threatened disruption of public facilities, the Board of Directors may hold an emergency meeting consistent with the noticing requirements contained in the Ralph M. Brown Act. Section 4.06 Quorum. A majority of the authorized number of Directors shall constitute a quorum for the transaction of any business, except to adjourn. Every action taken or decision made by a majority of the Directors present at a duly held meeting at which a quorum is present shall be the act of the Board of Directors. If a quorum is not present, the Directors present may continue to meet for the purpose of discussing, including taking public testimony on agenda items. If a quorum is initially present but is lost during the meeting, the Board of Directors or any committee may not conduct any further business and will either adjourn or proceed on an informational basis only. Section 4.07 Adjournment. A majority of the Directors present at a meeting, whether or not a quorum is present, may adjourn any meeting to another time and place. If all Directors are absent from any regular or adjourned regular or special or adjourned special meeting, the Chair may declare the meeting adjourned to a stated time and place. However, if more than fifty percent (50%) of the number of Directors required to reach a quorum 2181896vl / 16988.0001 VUUUJ I��f. 11 CI IV CIUyt: IU. I L,%,4000JC-+ are present at the meeting, discussion can be had by the Directors on those items set on the agenda and recommendations developed for presentation at the next regularly scheduled Board meeting at which a quorum exists. Section 4.08 Voting. Each Director is entitled to one (1) vote on each matter submitted to a vote of the Directors. Section 4.09 Management of Meetings. Meetings of the Board of Directors shall be presided over by the Chair, or in the Chair's absence, by the Vice -Chair, or in the absence of both, by an acting Chair chosen by a majority of the Directors. Section 4.10 Minutes. The Chair shall cause to be kept minutes of the regular, adjourned regular, special, adjourned special, and emergency meetings of the Board. Section 4.11 Rules of Order. Meetings of the Board of Directors and all standing committees shall be governed by Robert's Rules of Order, to the extent that such rules are not inconsistent or in conflict with these Bylaws, with the Joint Powers Agreement, or with applicable law. Section 4.12 Open Meetings. All meetings of the Board of Directors and standing committees shall be open to the public and conducted in conformance with the Ralph M. Brown Act (Government Code section 54950 et seq.). Section 4.13 Closed Sessions. Closed sessions are permitted in a duly noticed meeting consistent with the applicable provisions of the Ralph M. Brown Act. Section 4.14 Alternates and Proxies. Under no circumstances shall the Board permit absentee or proxy voting at any of its meetings or other proceedings. Section 4.15 Attendance. Directors and committee members with unexcused absences in excess of two (2) regular meetings in a calendar year shall be deemed to have resigned their membership. Absences may be excused by the Chair or chair of a committee, as the case may be, due to illness, absence from the County of Fresno, or extreme weather conditions. The Chair or chair of a committee, as the case may be, shall give prompt written notice to a Director or committee member who will be deemed to have resigned his or her membership upon the occurrence of one (1) additional unexcused absence in violation of this Section 4.15. Such notice shall contain a statement advising the Director or committee member of the absences and the consequences thereof, together with a copy of this Section 4.15 of these Bylaws. ARTICLE V EXECUTIVE DIRECTOR Section 5.01 Executive Director. The Board shall appoint a qualified person to be the executive director of the FRWDB (the "Executive Director"). The Executive Director shall be the chief administrative officer of the FRWDB. The Executive Director shall be neither a Board Member, nor an elected official of Fresno County or the City of 2181896vl / 16998.0001 UVI:Uolyl I CI IvClupu IU. l,.�CU/17V0-G'40 U-4UJ�-Or UG-CC I l.1rL:JV �:JC4 Fresno. The Executive Director shall receive such compensation as may be fixed by the Executive Committee. The Executive Director shall serve at the pleasure of the Executive Committee and may be relieved from such position at any time, without cause, by the Executive Committee taken at a regular, adjourned regular or special meeting of the Board. The Executive Director's performance shall be reviewed annually by the Chair as provided in Section 7.08(d) below. Section 5.02 Duties of the Executive Director. The Executive Director shall perform such duties as may be imposed upon that person by the provisions of the WIOA, applicable law, the Joint Powers Agreement, these Bylaws, or by the direction of the Board or Executive Committee. Specifically, the Executive Director's duties shall include, without limitation, the following: (a) Submitting to the Board an annual budget showing the expected receipts and expenditures; (b) Select, employ, control, and discharge all administrative officers and employees; (c) Require that all physical properties be kept in good repair and operating condition; (d) Supervise all business and financial affairs such as the maintenance of financial transaction records, collect accounts, and purchase or issue supplies in accordance with principles of prudent business management; and (e) Perform any and all duties generally incident to the office of secretary or treasurer of a corporation or other entity. ARTICLE VI COMMITTEES Section 6.01 Creation of Standing Committees. Subject to the provisions of the Joint Powers Agreement and the WIOA, the Board shall have the authority to create and disband one or more standing committees of the FRWDB. Each standing committee shall consist of two (2) or more Directors, and other persons that the Directors may appoint to serve at the pleasure of the Board, including individuals who are not members of the Board. The appointments to such standing committees shall be by majority vote of the Directors then in office. Each standing committee shall have a chair who must be a member of the Board. The chair of each standing committee shall be appointed by the Chair, subject to ratification by majority vote of the Directors then in office. Any standing committee, to the extent provided in the Board motion by which it is formed, shall only have the authority delegated by the Board. All standing committees shall observe strict compliance with the Ralph M. Brown Act. Section 6.02 Executive Committee. The Executive Committee shall be a standing committee of the Board of Directors. Pursuant to the terms and subject to the conditions of the Joint Powers Agreement, the Executive Committee shall have the following duties: 2181896vl / 16988.0001 UUI:U01 II CIIVCIUpu IU. I%.,k,4UUDUM- (a) General oversight of the FRWDB's operations; (b) Supervise the Executive Director; (c) Develop the Board's meeting agendas; and (d) Perform any other functions delegated to it by the Board. Section 6.03 Constitution of the Executive Conunittee. The Executive Committee shall consist of the following nine (9) persons elected, where applicable, by a majority of the Directors at the Board's annual meeting: (a) The Chair; (b) The Vice Chair; (c) One of the County elected officials appointed to the FRWDB by the Fresno County Board of Supervisors; (d) One of the City elected officials appointed to the FRWDB by the City of Fresno; (e) One at -large Board Member from Fresno City appointees; (f) One at -large Board Member from Fresno County appointees (g) The appointed chair of the Youth Council; (h) The appointed chair of the Adult Council; and (i) The appointed chair of the Business & Industry Committee. A minimum of two (2) of the seven (7) members of the Executive Committee who are not elected officials appointed to the FRWDB by the Fresno County Board of Supervisors or the City of Fresno must be non-residents of the City of Fresno. Section 6.04 Youth Council. The Youth Council shall be a standing committee of the Board of Directors. In accordance with the WIOA, the Youth Council shall have the following duties: (a) (b) LWDA; (c) with the WIOA; 2181896vl / 16988.0001 Coordinate youth activities in the LWDA; Develop portions of the local plan related to youth activities in the Recommend eligible providers of youth activities in accordance UUI.UJIYII CI IVCIUIIC IU. I.yC UM7V0-G�FO U-'#UJ7-Or VL-CC II.I..LJVCJC'4 (d) Conduct oversight with respect to eligible providers of youth activities in accordance with the WIOA; and (e) Perform other duties delegated to it by the Board. Section 6.05 Constitution of the Youth Council. The members of the Youth Council shall be in accordance with the Joint Powers Agreement and the WIOA, and, pursuant to Section 107(b)(4)(A)(ii) of the WIOA, shall include the following persons elected by a majority of the Directors at the Board's annual meeting: (a) Members of the Board with special interests or expertise in youth policy; (b) Representatives of youth services agencies, including juvenile justice and local law enforcement agencies; (c) Representatives of local public housing authorities; (d) Parents of eligible youth seeking assistance; (e) Individuals, including former participants, and representatives of organizations, that have experience relating to youth activities; (f) Representatives of the Job Corps, if a Job Corps Center is located in the LWDB; and (g) Other individuals, as deemed appropriate by the Board. Those members of the Youth Council who are not Directors must be voting members of the Youth Council and nonvoting members of the Board. Section 6.06 Ad Hoc Committees of the Board. The Chair may also create or disband one or more ad hoc committees, which shall be formed to carry out specified tasks as determined by the appointing party or entity. Each ad hoc committee shall consist of two (2) or more Directors, and other persons that the Chair may appoint to serve at the pleasure of the Board. Membership in ad hoc committees may include individuals who are not members of the Board. The Appointments to such ad hoc committees shall be by the Chair. Each ad hoc committee shall have a chair who must be a member of the Board. The chair of each ad hoc committee shall be appointed by the Chair. Any ad hoc committee, to the extent provided in the motion by which it is formed if such is the case, shall only have the authority delegated by the Chair, except that no committee, regardless of any Board motion, may: (a) Fill vacancies on the Board of Directors or on any committee that has the authority of the Board of Directors; (b) Amend or repeal these Bylaws or adopt new Bylaws; 2181896vl / 16989.0001 10 UUUUJIIJ.I I CI IvulupC IU. IJ�C U/'1.7V0-G'#OU-'FUJ7-OI VG -CC I I.IJL"JUOJC4 (c) Amend or repeal any resolution of the Board of Directors that by its express terms is not so amendable or repealable; (d) Create any other committees of the Board of Directors or appoint the members of committees of the Board of Directors; (e) Approve any contract or transaction to which the FRWDB is a party and in which one or more of its Directors has a material financial interest; or (f) Take any final action in violation of the Joint Exercise of Powers Act or the WIOA. Section 6.07 Meetings and Actions of Committees. Meetings and actions of committees of the Board of Directors shall be governed by, held, and taken in accordance with, the provisions of these Bylaws concerning meetings and other Board actions, except that the time for regular meetings of such committees and the calling of special meetings of such committees may be determined either by Board motion or by the Chair. Minutes of each meeting of any committee of the Board shall be kept and shall be filed with the corporate records. The Board of Directors may adopt rules for the governance of any committee, provided they are consistent with these Bylaws or, in the absence of rules adopted by the Board of Directors, the committee may adopt such rules. ARTICLE VII OFFICERS Section 7.01 Officers of the FRWDB. The officers of the FRWDB shall consist of a Chair and a Vice -Chair, which shall be elected in accordance with Section 7.03 below. The FRWDB may also have, at the discretion of the Board of Directors, such other officers as may be appointed in accordance with Section 7.05 below. Section 7.02 Qualifications of Officers. Any member of the Board of Directors of the FRWDB is qualified to be an officer of the FRWDB; provided, however, that the Chair and Vice -Chair shall be private sector business representatives serving on the Board, in accordance with Section 107(b)(3) of the WIOA. Section 7.03 Election of Officers. Except such officers as may be appointed under Section 7.05 below, officers shall be chosen by the Board of Directors by vote of the majority of Directors and shall serve two (2) year terms. Section 7.04 Term of Office. Officers shall serve until that officer resigns or is removed or is otherwise disqualified to serve, or until a successor is elected or appointed under this terms of this Article. Section 7.05 Additional Officers. The Board of Directors may appoint and may authorize the Chair, or other officer, to appoint any other officers that the FRWDB may require. Each officer so appointed shall have the title, hold office for the period, have the authority, and perform the duties specified in the Bylaws or determined by the Board of 2181896v l / 16988.0001 11 UUUUJIYII CI IVCIUpt: IU. l,UCUHyUo-L'#o U-,+uozy-orUL-CC I1wlJLUV�:J C'F Directors. Appointed officers shall be ratified by the Board of Directors at the first regular meeting of the Board following the annual meeting. Section 7.06 Removal and Resignation of Officers. Without prejudice to any rights of an officer under any contract of employment, any officer may be removed with or without cause by vote of the majority of the Board of Directors and also, if the officer was not chosen by the Board of Directors, by any officer on whom the Board may confer that power of removal. If the Chair or Vice -Chair should be removed, the appointment of a new Chair or Vice -Chair shall proceed as if that position was vacant. Any officer may resign at any time by giving written notice to the FRWDB. The resignation shall take effect as of the date the notice is received or at any later time specified in the notice and, unless otherwise specified in the notice, the resignation need not be accepted to be effective. Any resignation shall be without prejudice to the rights, if any, of the FRWDB under any contract to which the officer is a parry. Section 7.07 Vacancies in Office. A vacancy in any office because of death, resignation, removal, disqualification, or any other cause shall be filled in the manner prescribed in these Bylaws for regular appointments to that office. Section 7.08 Chair of the Board. Subject to the control of the Board of Directors, the Chair shall direct, and control the activities and affairs of the Board and its officers. The Chair shall have such other powers and duties as the Board of Directors or these Bylaws may prescribe. The Chair shall act as the "duly authorized representative" of the Board of Directors in all matters in which the Board has not formally designated some other person for that specific purpose. Without prejudice to such general powers as above described, but subject to the limitations, authority and duties of the Chair are hereby expressly declared to be: (a) To attend and chair meetings of the Board of Directors and the Executive Committee (b) To represent the FRWDB to the various segments of the public served by or related to the FRWDB; (c) To see that the FRWDB is in compliance with applicable laws and regulations and to assure review of and prompt action on reports and recommendations of authorized regulatory and inspecting agencies; and (d) To oversee, together with a personnel committee of the Executive Committee, the performance of the Executive Director in the performance of the following duties: (i) Submitting to the Board of Directors an annual budget showing the expected receipts and expenditures; (ii) Selecting, employing, controlling, and discharging all administrative officers and employees authorized by the Board of Directors; (iii) Requiring that all physical properties are kept in good repair and operating condition; and 2181896vl / 16988.0001 12 LIVUUJl lI CI Ivuluy17 IU. 1...�CLJM�JUO-LYOL/-'FLJJ7-Or UL-CC I l�l'G:1V �OC'4 (iv) Supervising all business and financial affairs such as the maintenance of financial transaction records, collections of accounts, and purchase and issuance of supplies in accordance with principles of prudent business management. Section 7.09 Vice -Chair. If the Chair is absent or disabled, the Vice -Chair shall perform all duties of the Chair. When so acting, the Vice -Chair shall have all powers of, and be subject to, all restrictions on the Chair. The Vice -Chair shall have such other powers and perform such other duties as the Board of Directors or these Bylaws may prescribe. ARTICLE VIII MAINTENANCE AND INSPECTION OF RECORDS Section 8.01 Maintenance of Records. The FRWDB shall keep at its principal office, or such other place as the Board of Directors may order, the following: (a) Adequate and correct books and records of account; (b) A book of minutes of all meetings of Directors and all meetings of committees, recording therein the time and place of holding said meetings, whether regular, special or emergency, and if special or emergency, how authorized, the notice given, the names of those Directors present, the number of Directors present, and the proceedings thereof, and (c) A copy of the Joint Powers Agreement, the Notice of Joint Powers Agreement filed with the California Secretary of State, and these Bylaws. Section 8.02 Inspection of Records by the Public. The FRWDB shall comply with the California Public Records Act, Government Code Section 6250 et seq. ARTICLE IX REPORTS Section 9.01 Annual Report. The Executive Committee shall prepare and deliver an annual report to the Directors, which would be made available to the public, within one hundred twenty (120) days after the end of the FRWDB's fiscal year. That report shall contain the following information, in appropriate detail, for the fiscal year: (a) The assets and liabilities, including the trust funds, of the FRWDB as of the end of the fiscal year funds; (b) The revenue or receipts of the FRWDB, both unrestricted and restricted to particular purposes; (c) The expenses or disbursements of the FRWDB for both general and restricted purposes; and (d) An independent accountants' report. 2181896vl / 16988.0001 13 L/UI:U,D191I CIIVVIUpti IU. I L.I.LUUDUC'4 ARTICLE X INDEMNIFICATION OF DIRECTORS, OFFICERS, EMPLOYEES AND OTHER AGENTS Section 10.01 Agents, Proceedings and Expenses. For the purposes of this Article, "agent" means any person who is or was a Director, officer, employee, or other agent of the FRWDB; "proceeding" means any threatened, pending or completed action or proceeding, whether civil, criminal, administrative, or investigative; and "expense" includes, without limitation, attorneys' fees and any expenses of establishing a right to indemnification under Sections 10.04 or 10.05(b) below. Section 10.02 Actions Other Than by the FRWDB. Subject to the provisions of the WIOA, State law, and the Joint Powers Agreement, the FRWDB shall have the power to indemnify any person who was or is a party, or is threatened to be made a party, to any proceeding by reason of the fact that such person is or was an agent of the FRWDB, against expenses, judgments, fines, settlements and other amounts actually and reasonably incurred in connection with such proceeding if that person acted in good faith and in a manner that person reasonably believed to be in the best interests of the FRWDB and, in the case of a criminal proceeding, had no reasonable cause to believe the conduct of that person was unlawful. The termination of any proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent shall not, of itself, create a presumption that the person did not act in good faith and in a manner which the person reasonably believed to be in the best interests of the FRWDB or that the person had reasonable cause to believe that the person's conduct was unlawful. Section 10.03 Actions by the FRWDB. Subject to the provisions of the WIOA, State law, and the Joint Powers Agreement, the FRWDB shall have the power to indemnify any person who was or is a party, or is threatened to be made a party, to any threatened, pending or completed action by, or in the right of, the FRWDB, to procure a judgment in its favor by reason of the fact that person is or was an agent of the FRWDB, against expenses actually and reasonably incurred by that person in connection with the defense or settlement of that action if that person acted in good faith, in a manner that person believed to be in the best interests of the FRWDB, and with such care, including reasonable inquiry, as an ordinarily prudent person in a like position would use under similar circumstances. No indemnification shall be made under this Section 10.03 for any of the following reasons: (a) In respect of any claim, issue or matter as to which that person shall have been adjudged to be liable to the FRWDB in the performance of that person's duty to the FRWDB, unless, and only to the extent that, the court in which such proceeding is or was pending shall determine upon application that, in view of all the circumstances of the case, that person is fairly and reasonably entitled to indemnity for the expenses and then only to the extent that the court shall determine; (b) Of amounts paid in settling or otherwise disposing of a threatened or pending action, with or without court approval; or 2181896vl / 16989.0001 14 UUI:U01 I I CI IV tllupC IU. l.i�CUF17V0-L40LI-'FLI J.`7-OrUL-CC 11..1..L:JU DUG'# (c) Of expenses incurred in defending a threatened or pending action which is settled or otherwise disposed of without court approval unless it is settled with the approval of the Attorney Section 10.04 Successful Defense by Agent. To the extent that an agent of the FRWDB has been successful on the merits in defense of any proceeding referred to in Sections 10.02 or 10.03, or in defense of any claim, issue, or matter therein, the agent shall be indemnified against expenses actually and reasonably incurred by the agent in connection therewith, as provided by these Bylaws, as well as California and Federal law. Section 10.05 Required Approval. Except as provided in Section 10.04, any indemnification under this Article shall be made by the FRWDB only if authorized in the specific case upon a determination that indemnification of the agent is proper in the circumstances because the agent has met the applicable standard of conduct set forth in Section 10.02 or 10.03 of this Article, by any of the following: (a) A majority vote of a quorum consisting of Directors who are not parties to the proceeding; or (b) The court in which the proceeding is or was pending, upon application made by the FRWDB or the agent or the attorney or other person rendering services in connection with the defense, whether or not such application by the agent, attorney, or other person is opposed by the FRWDB. Section 10.06 Advance of Expenses. Expenses incurred in defending any proceeding may be advanced by the FRWDB before the final disposition of the proceeding upon receipt of an undertaking by, or on behalf of, the agent to repay the amount of the advance unless it shall be determined ultimately that the agent is entitled to be indemnified as authorized in this Article. Section 10.07 Other Contractual Rights. No provision or agreements made by the FRWDB to indemnify its Directors or officers for the defense of any proceeding, whether contained in the Joint Powers Agreement or these Bylaws, a resolution of the Board of Directors, an agreement, or otherwise, shall be valid unless consistent with this Article. Nothing contained in this Article shall affect any right to indemnification to which persons other than Directors and officers of the FRWDB may be entitled by contract or otherwise. Section 10.08 Limitations. No indemnification or advance shall be made under this Article, except as provided in Sections 10.04 or 10.05(b), in any circumstances where it appears: (a) That it would be inconsistent with a provision of the Joint Powers Agreement, these Bylaws, or an agreement in effect at the time of the accrual of the alleged cause of action asserted in the proceeding in which the expenses were incurred or other amounts were paid, which prohibits or otherwise limits indemnification; or 2181896vl / 16988.0001 15 UVVUJIIJ.II CI IVCIVF tC IU. I%.k-4 L1VOJC1i (b) That it would be inconsistent with any condition expressly imposed by a court in approving a settlement. Section 10.09 Insurance and Bonds. The FRWDB shall provide the insurance coverage(s) and fidelity bond(s) in a manner consistent with the Joint Powers Agreement. ARTICLE XI CONFLICTS OF INTEREST Section 11.01 Conflicts of Interest. Members of the Board of Directors, members of any committee of the Board, and officers of the FRWDB shall not be financially interested in any contract, as defined under Government Code section 1090 and the California Political Reform Act (Government Code Section 87100, et seq.) made by them in their official capacity, or by the FRWDB or any body or board of which they are members. Pursuant to section 107(h) of the WIOA, Board Members, committee members, or officers of the FRWDB shall not: (1) vote on a matter under consideration by the Board regarding the provision of services by such member or an entity that such member represents; (2) vote on a matter under consideration by the Board that would provide direct financial benefit to such member or his or her immediate family; or (3) engage in any other activity determined by the Governor of California to constitute a conflict of interest as specified in the State plan. Section 11.02 Permissible Remote Interests. The Board of Directors or Executive Committee may approve a proposed transaction in which a Member of the Board, member of a committee of the Board, or officer of the FRWDB has only a remote interest, as defined by Government Code sections 1091 through 1091.5, including specifically Government Code Section 1091.3, upon the disclosure of such interest pursuant to the requirements of Government Code section 1091. Section 11.03 Duty to Disclose. Members of the Board of Directors, Executive Committee, or other committee of the Board, and officers of the FRWDB shall disclose any potential conflict to the Board prior to entering into any transaction entered by the FRWDB, and prior to participation in any related meetings, negotiations, discussions or other matters related to the transaction. ARTICLE XII GENERAL ADMINISTRATIVE MATTERS Section 12.01 Construction and Definitions. Unless the context requires otherwise, the general provisions, rules of construction, and definitions in WIOA shall govern the construction of these Bylaws. Without limiting the generality of the preceding sentence, the following definitions shall apply: (a) Masculine gender includes the feminine and neuter, the singular includes the plural, the plural includes the singular; (b) The term "person" includes both a legal entity and a natural person; 2181896vl / 16988.0001 16 Ll Uuu, lIylI CI IVUIUYU IU. 1.+5C V/1y V0-L40 V-4UJy-O rUL-CC Il'l.G:lV UJ C'4 (c) The word "shall" is mandatory and the word "may" is permissive; (d) The words "Board" or "Board of Directors" refer to the governing body of the entity known as the Fresno Regional Workforce Development Board; and (e) The words "Director" or "Board Member" refer to an appointed member of the Board of the Fresno Regional Workforce Development Board. Section 12.02 Amendment of Bylaws. New bylaws maybe adopted, or these Bylaws may be amended or repealed, by the approval of a majority vote of those members voting at a Board meeting with quorum present, provided (i) that the amendment does not conflict with any Federal, State, County or City laws or regulations, or any provision or the Joint Powers Agreement; and (ii) no amendment may extend the term of a Director beyond that for which such Director was elected. Section 12.03 Effective Date of Bylaws These Bylaws shall become effective immediately upon their adoption. Amendments to these Bylaws shall become effective immediately upon their adoption unless the Board of Directors, in adopting them as hereinafter provided, clearly express that they are to become effective at a later date. Section 12.04 Authority to Bind FRWDB. The Board of Directors, except as otherwise provided in these Bylaws, may authorize any officer(s) or agent(s) to enter into any contract or execute any instrument in the name of and on behalf of the FRWDB, and such authority may be general or confined to specific instances; and unless so authorized by the Board of Directors no officer, agent or employee shall have any power or authority to bind the FRWDB by any contract or engagement, or to pledge its credit, or to render it liable for any purpose in any amount. ARTICLE XIII FISCAL YEAR Section 13.01 Date of Fiscal Year. The fiscal year of the FRWDB shall begin on the first day of July and end on the last day of June in each year. 2181896v1 / 16988.0001 17 VUVUJIyI I CIIvt1lupV IU. lJ.7CU/1�V O-L'#O U-'+UJ7-OI'VL-CC I VI..LUV D"J C'4 CERTIFICATE OF ADOPTION I certify that I am the duly elected and -acting Chair of the FRESNO REGIONAL WORKFORCE DEVELOPMENT BOARD, a joint powers agency, that the above Bylaws, consisting of eighteen (18) pages, are the Bylaws of the FRWDB as adopted by the Board of Directors of the FRWDB on this 6th day of June , 2018, and that said Bylaws have not been amended or modified since the date thereof. Executed on , 2018, at Fresno, California. DMS: 7566457 2181896vl / 16988.0001 18