Representative Town Meeting Budget and Special Meeting - DAY 2 (linked)

SACCEC

TOWN OF WATERFORD
15 Rope Ferry Road
Waterford, CT 06385
860-442-0553
SOCIAL SERVICES GRANT FUNDING REQUEST
ORGANIZATION NAME: Sexual Assault Crisis Center of Fastern CT, Inc.
REQUEST DATE (FISCAL YEAR): 2023-2024
REQUESTED AMOUNT: $1,000
BENEFIT STATEMENT (Describe how these funds will be used)
We provide crisis intervention, advocacy and trauma-focused counseling
to victim$of sexual violence. Services, which are provided by certified
sexual assault counselors, are free and confidential. We provide legal
and judiciary advocacy , immediate accompaniment to emergency rooms and
police departments and provide preparation, accompaniment and advocacy
throughout the Court process. We operate the N.L. County Child Advocacy
Center which is fully accredited through the National Children's Alliance.
We provide evidence-based Trauma Focused CBT counseling to children who
have _been abused.
Per Town of Waterford Budget Guidelines: please attach a certified audit report of all funds
appropriated during the last completed fiscal year to your funding request.
DECLARATION
|, the requester, understand that | am requesting public funds from the Town of Waterford.
| declare that this request does not pose any potential conflict with the Town of Waterford
and | will provide any documentation requested by the Town of Waterford to authorize
funding this request or review the appropriateness of the request.
Crna J. Kaha 12/05/2022
Date
Signature

5 ACE F C ¢ / yA - 90 South Park Street, P.O. Box 24, Willimantic, CT 06226 Telephone: 860-456-3595 Fax: 860-423-4461 www.saccec.org
December 5, 2022
Mr. Robert Brule
First Selectman
Town of Waterford
15 Rope Ferry Road
Waterford, CT 06385
Dear Mr. Brule:
Attached please find our application requesting inclusion in your Town’s 2023-2024 Budget. We are
aware that towns continue to be greatly impacted by the pandemic and the associated expenses, and
hope that you will be able to continue to support our services. Please consider that SACCEC has
continued to provide essential services to children, families, and individuals in your community
throughout the pandemic, including in-person services at our Child Advocacy Centers. We have
continued to accompany children and adults to the hospitals for medical assistance and evidence
collection and provided in-office individual counseling.
As many survivors struggle with severe trauma reactions due to the increased stress of the pandemic,
our agency is struggling to meet those needs just as we are committed to finding innovative solutions
to better reach some survivors remotely as a result of COVID. Our message to survivors must be
clear: when you come forward for help and support, it will be available online or in person.
Contributions to SACCEC enable our organization to provide 24-hour direct services to residents of
your town following sexual assault or abuse. Unfortunately, rates of sexual victimization continue to
rise, particularly among children. Families, children, and individuals are profoundly impacted by
traumas of this nature, experiencing distress and anxiety which can interfere with performance at
work and school, and negatively impact family functioning in significant ways.
In FY 2021-2022, SACCEC provided crisis response and trauma recovery services to 13 residents of
the town of Waterford. At an approximate cost of $1,322 per client, this represented an expense of
approximately $17,186 to provide services to residents of the town of Waterford.
Municipal funding is a critical source of financial support for SACCEC, enabling the continued
availability of crisis response and trauma recovery services at no cost to community residents.
Further, municipal funding provides “matching funds” to the Federal Government grants which we
receive.
We thank you for your consideration of our request, and thank you for your ongoing support which
we greatly appreciate.
Very Truly Yours, Aboue
Georgette J. Katin, Hope Botti,
Executive Director Executive Assistant
gkatin@snet.net hbotti@snet.net
SEXUAL ASSAULT CRISIS CENTER OF EASTERN CONNECTICUT, INC. ey (a)
United Way of Central
and Northeastern Connecticut

Town of Waterford
Application for Funds
Fiscal Year 2023 - 2024
Agency: Sexual Assault Crisis Center of Eastern Connecticut, Inc.
90 South Park Street, P.O. Box 24, Willimantic, CT 06226
Name of Program: Sexual Assault Crisis Intervention Services
Fiscal Contact Person: Hope Botti, Executive Assistant
Statement of Need: The Sexual Assault Crisis Center of Eastern Connecticut, Inc. provided services to 584
victims of sexual assault/abuse in Eastern Connecticut during fiscal year 2020-2021. The Crisis Center
provides unduplicated, free & confidential services to victims, and works toward the prevention of sexual
violence through educational programs. The majority of the agency’s funding comes from federal and state
grants, the United Way and private donors. The support of municipalities helps us to cover our required
“match” for federal grants.
Services Provided: The Crisis Center offers 24-hour crisis intervention services through its hotline and
offices in Willimantic and New London. There are no fees for services. The agency provides immediate
response to victims, including crisis intervention and accompaniment to hospital exams and procedures,
police investigations, and court procedures. All staff persons are certified sexual assault crisis counselors.
Our staff assists victims with the filing of victim compensation forms, provides crisis intervention,
counseling, and support groups. We provide prevention and educational programs for children, parents,
human service personnel, educators, health care providers and the public. The Crisis Center is an active
participant of the Windham Multidisciplinary Team (MDT), the New London MDT, and the Tolland MDT.
The teams are a collaboration of the various agencies involved in the investigation of serious child abuse and
child sexual assault cases, and are comprised of members from law enforcement and child protection
agencies, hospital personnel, youth services, the State’s Attorney’s office, and mental health agencies. The
Crisis Center, in partnership with the Windham MDT, provides advocacy and support services to families
and children at Wendy’s Place, Windham County’s child advocacy center. In partnership with the New
London County MDT, the Crisis Center provides the advocacy and support services offered to families and
children at the New London County Child Advocacy Center located adjacent to our office in New London.
The Crisis Center is also a member of the Community Response Team at UConn, Connecticut College, the
College Consortium, the RAINN National Hotline and On-Line Hotline and the Welcome Center.
Number of Waterford residents provided victim services in fiscal year 07/01/21— 06/30/22: 13
Clients to be served: The Sexual Assault Crisis Center provides free services to men, women and children
of all ages, including services to those with physical or mental health disabilities. Services are provided
regardless of income status. All services are available in both English and Spanish. Translation services for
languages other than English and Spanish are available upon request, as are services for the hearing impaired.
Amount requested from the Town of Waterford for fiscal year 2023-2024: $1000
How Services can be accessed: Town residents can call our 24-hour, toll-free hotline at (888) 999-5545,
locally at 860-456-2789 or 860-437-7766, or the toll-free RAINN national hotline at (800) 656-HOPE.
Counseling services are available at our Willimantic and New London offices; we also attempt to make
accommodations for clients who do not have access to transportation, whenever possible.

oO
Providing compassionate care & support to victims

BOARD OF DIRECTORS 2020-2021 Message from the Director
© xc SCRIVENER, MM, PRESIDENT During the past two years the news and social media have been teem-
ing with stories of discord regarding the pandemic, social and cultural
ELLEN SOSTMAN, J.D., VICE- unrest, a rise in crime and other traumatic events in our world. Pan-
PRESIDENT demic safety measures such as school closures, digital learning and
social-distancing created environments where kids were isolated from
RACHEL TAMBLING, PhD., LMFT, their support networks including teachers, coaches, counselors, and
SECRETARY other trusted adults. Due to the social isolation and additional stress-
ors as a result of the pandemic, some children were even more vulner-
TIMOTHY DAVIS Hl, B.S., TREASURER able to abuse. It has been difficult to appreciate the uplifting and hero-
CHRISTOPHER BURKE, ESQ. ic events that have continued to occur every day within our communi-
ty.
ENEVIA N. BAIDOO ;
In this past year, SACCEC was fortunate to be witness to so many su-
perheroes, big and small, old and young, at our two Child Advocacy
Centers. The team of professionals who work every day to help chil-
GEORGETTE KATIN, EXECUTIVE DIRECTOR dren who are experiencing trauma, are so often overlooked. The
MARIA BUSINEAU, ASSOCIATE DIRECTOR ‘ countless hours of support provided to children, and to the investiga-
tions, is absolutely heroic. Thank you to the investigators, casework-
ers, advocates, interviewers, medical examiners, therapists, and prose-
cutors.... you are all superheroes in our eastern Connecticut communi-
ty. The most amazing heroes of all are the children who spoke up and
shared their story, found the courage to hold their perpetrators ac-
countable and begin their own journey of healing. Our two CACs,
Wendy’s Place in Danielson and the New London County CAC, are
proud to have been of service to children and their families in our
community. 174 children heroically found the courage needed to come
forward and report abuse, and trusted our team to help them begin
the journey toward safety and healing.
Amid all of the challenging times we have faced and are continuing to
struggle through, we have forged ahead with innovative adaptations in
how we accomplish our work. This is evidenced by the new approach-
es regarding health and safety precautions and our ability to stay in-
formed and connected through virtual meetings and virtual training
events. This report provides a summary of the efforts and endeavors
achieved to serve children and families in our area. We hope our com-
munity can sense the investment, commitment, and pride that SAC-
CEC, the SACCEC Board, and the CAC members feel at this time. Our
goal is to continue and never waiver in our commitment to serve the
child victims and families across eastern Connecticut.
Georgette J. Katin,
Executive Director
SACs (.
Providing compassionate care & support to victims

“Thank you for helping my daughter. |
didn’t believe she would ever get past this
but she is laughing and playing again”
Year In Review 2020- 2021
This past fiscal year SACCEC provided crisis intervention and counseling services to 667 individuals in our
forty-one town catchment area. The majority of our clients continue to be female (adults and children),
comprising 78% of the clients that we served. Our clients ranged in age from two years to age eighty-one.
We accompanied 134 adult and child victims of assault to the hospital for evidence collection and medical
care, and accompanied 377 clients during the law enforcement investigation process.
In response to our anonymous surveys, 98% of responding clients
stated that they would “absolutely” refer a friend or family member
to our agency if they were in need of services.
Services
SACCEC serves Windham and New London Counties and the towns of Columbia, Coventry, Mansfield,
Willington and Union with two offices: our main office on South Park Street in Willimantic and our sub
office by the river, on Howard Street in New London. We strive to ensure that our community members
have immediate access to support, information and accompaniment in the aftermath of an incident of sexu-
al violence or abuse. Our certified advocates and counselors assist clients in making informed decisions by
providing information regarding such matters as medical exams, safety planning, evidence collection, legal
rights and a full range of referral resources . Our 24-hour English and Spanish hotlines provide the commu-
nity with access to these services. SACCEC provides immediate intervention services and support at the
time of initial contact; certified counselors respond immediately to provide in person support, advocacy
oe
Providing compassionate care & supp
8
victims

»
SACCEC SERVICES
24 HOUR HOT LINE
CRISIS INTERVENTION
ON-CAMPUS SERVICES
INDIVIDUAL COUNSELING
ACCOMPANIMENT TO HOSPITAL
LEGAL & JUDICIAL ADVOCACY
VICTIM’S COMPENSATION APPLICA-
TION ASSISTANCE
ACCOMPANIMENT TO COURT
PREVENTION EDUCATION
SEXUAL HARASSMENT TRAINING
CHILD ADVOCACY CENTER SERVICES
92% of our clients rated their counselor as
‘highly compassionate and supportive’
SL SLES ST THES 8 EGET Na
WAgs
Total Clients Served
eA aM Females wet SGles armen Other
200 | bpm 2OP 209 TT 5 Oy |
Ba 372,
aa 150. 128
io)
2008 2010 2012 2044 2016 2018 2019 2020 2021
Supporting the victim The primary role of an advocate is to assist victims
by securing the necessary information, services, and follow-up care. This
requires addressing both the victim’s emotional needs and the victim’s con-
crete needs for assistance and information.
Facilitating the victim’s decision making Victims are required to make
a number of difficult decisions immediately after the assault. Our advo-
cates can assist in this process by identifying the decisions that must be
made, providing necessary information, and helping the victim consider
her/his options. Once a decision is made, the advocate can help the victim
follow through with actions that are required as a result of the decision. It
is important to note that advocates do not make decisions for victims -
advocates only facilitate the victim’s own decision-making process.
Informing the victim of her/his rights Advocates inform victims of their
rights, including those dictated by state statutes such as confidentiality and
compensation for medical services.
Conducting safety planning Some sexual assault victims face immediate
safety issues (e.g., ifthe perpetrator is still at their home, school, or office,
or if the trauma of victimization puts them at risk for substance abuse or
harm to themselves).
Client Age
“Being able to come to counseling in the office during the pandemic has been a gift to
me. Seeing my counselor in person has helped me so much’.

ee
SERVICES FOR CAREGIVERS:
@
® We provide answers to questions
families have related to the investi-
gative process and provide feedback
to the assigned Child Protective Ser-
vice worker and/or law enforcement
officer
We coordinate with other advocates
that may be working with the family
and child, i.e. the Guardian ad Litem
or Court Victim Advocate, and with
other counselors or therapists
We assist families in accessing ser-
vices that are needed or that were
recommended by the team
We prepare the children for the
medical evaluation process and ac-
company parents and their child to
the medical examination
We assist families in obtaining a Re-
straining Order or a Civil Protection
Order, if needed
We accompany families and chil-
dren to court proceedings
We provide education about the
impact of trauma
We provide families with techniques
to cope with overwhelming emo-
tional reactions
ASSISTANCE FOR PARENTS
Parents whose children have been sexually abused require professional
support in navigating the complex system of child protection services
and criminal investigation. To ensure that families have the support
needed to achieve recovery and the evidence-based treatments that
are proven to help families deal with trauma, SACCEC provides com-
prehensive services.
Child Advocacy Centers
SACCEC operates two Child Advocacy Centers (CACs) in eastern Con-
necticut. Wendy’s Place, located in Danielson, serves children and
their families from Windham County. The New London County Child
Advocacy Center, located in New London, serves children and their
families from New London County. Both centers are fully accredited
by the National Children’s Alliance.
A Child Advocacy Center provides services to children who are sus-
pected victims of physical or sexual abuse, through a Multidisciplinary
Team approach. The Multidisciplinary Team brings together, under
one umbrella, all the professionals and agencies needed to offer com-
prehensive services to children and their families: law enforcement,
Child Protective Services, prosecution, mental health, medical, and
victim advocacy. The New London CAC & Wendy’s Place are safe,
comfortable spaces for children where they can discuss the abuse in a
child-friendly, non-threatening environment.
Crisis counselors from SACCEC serve in the role of Family Advocate
and provide information and support to the non-offending parents or
caregivers of child abuse victims. By engaging with families and other
agencies throughout the investigation and prosecution of the child
abuse case, family victim advocates become the voices of parents and
children when multidisciplinary teams share information and coordi-
nate services to families
“Thank you for helping me manage my anxiety and anger”

GOAL OF TREATMENT
© The
|
goal of treatment is to help children address
feelings of helplessness and worries over safety, and to
t
identify helpful thoughts and actions. Because trauma
can interrupt a child's normal development, counsel-
ing helps in reducing the symptoms of child traumatic
stress, as well as offering children support and guid-
ance to return to age-appropriate activities. We en-
courage caregivers’ participation and cooperation, be-
cause parental/caregiver support is extremely im-
portant in the recovery of a child and the overall well-
being of a family, as indicated by research. The more
parents/caregivers learn about how traumatic events
have affected their child, the more they will under-
stand the reasons for a child’s behaviors and emo-
tions, and the better prepared they will be to help
their child heal.
PREVENTION, EDUCATION & AWARENESS
SACCEC provides community education and sexual violence prevention programs to schools, professionals and the
public regarding primary prevention, risk reduction, sexual harassment, bullying, sexual assault, healthy relation-
ships, and child sexual abuse. In the past year that included Norwich Free Academy, Woodstock Hill Academy,
Brooklyn Public Schools, Pomfret Community School, Mitchell College Campus Safety Officers and Stonington Public
Schools and Milestone Intensive Residential Treatment Program. We collaborate with many community organiza-
tions and initiatives such as the Windham Reentry Council, the No Freeze Shelter, Covenant Shelter in New London,
the Holy Family Shelter, the UCONN Community Response Team and the QVCC Community Response Team.
We provided presentations at the universities and colleges in eastern Connecticut. For example, at the UCONN Avery
Point campus and Three Rivers Community College in Norwich we provided presentations that addressed safety and
sexual violence prevention to incoming freshman during orientation. We providing trainings to Residence Assistants
at ECSU and Mitchell College. We partnered with ECSU faculty in an initiative to reduce sexual violence on campus,
“Bringing in the “Bystander”.
SACCEC also participated in community and college health fairs (tabling events) throughout our catchment area in-
cluding the New London Pride Festival, UCONN Avery Point, Three Rivers Community College, Mitchell College,
QVCC and ECSU. We met with GSA (Gay-Straight Alliance) student groups in Plainfield, Woodstock, Colchester and
Ledyard to provide resources and support.
We continued our Healthcare Providers Initiative, an initiative to contact, meet with and provide information to the
iealthcare providers in our forty-one town catchment area. Our long term goal is to assist all providers within our
area in the development and implementation of patient screening tools, such as the National Sexual Violence Re-
source Center's guide for assessing patients for sexual violence. This guide includes establishing protocol for direct
referral to our services while the patient is still in the provider's office.

CONTRIBUTING MUNICIPALITIES
Town of Ashford -
Town of Brooklyn
Town of Canterbury
Town of Chaplin
Town of Columbia
Town of Coventry
Town of East Lyme
Town of Eastford
Town of Griswold
Town of Groton
Town of Hampton
Town of Killingly
Town of Lisbon
Town of Mansfield
Town of Montville
Town of Old Lyme
Town of Pomfret
Town of Putnam
Town of Sprague
Town of Sterling
Town of Stonington
Town of Thompson
Town of Union
; Our special thanks to the
C7 Johnson Family Foundation
_ for their continued support
of our clients in the Windham Region
Soroptimist International
of Willimantic
OUR DONORS & SUPPORTERS
Adams, Sherry
Beauregard, Susan
Borden, Tara
Brown, Marilyn
Busineau, Maria
Callaghan, Jim
Colburn, Drew
Cowles, Douglas
Daher, Amber
Dasit, Carlos M.
Davis, Timothy
Dufresne, Mary
Edmonds, Clay
Elizabeth, Jennilyn
Escott, Jeff
Feeney, Nick
Forrest, Kelsey
Fowler, David
Franks, Nigel
Ginsberg, Lindsey
Hancock, Paige
Ig, Stacey
Lion-Egan, Sarah
Lion-Lee, Annie
Johnson, Liz
We gratefully acknowledge and thank the individuals, munici-
palities, organizations and companies that have made financial
contributions to our agency during fiscal year 2020-20121:
Kelley, Joanne
Kennedy, Alanna
Kleinman, Alyssa
Lee, Tom
Leonardi, Benedict
Leonardi, Rosarius
Mawn-Lion, Beverly
Morin, Ronald
Nacleri, Marissa
Omrod, Mare
Potthoff, Casey
Reider, Jessica
Reider, Kimberly
Russo, Jennifer
Russo, Stephanie
Schulz, Carolyn
Skogstrom, George
Tyl Middle School Employees
UCONN Students Page to Stage
Productions
United Technologies Employees
Wadsworth, Allen
Woodstock Academy
Yalof, Jane

Our agency is supported by grants from: State of Con-
necticut Department of Health; the Office of Victim Ser-
CL Superior Court Operations Division, State of Con-
__aecticut Judicial Branch; the Victims of Crime Victim
Assistance Grant (VOCA); DCF MDT/CAC Grant; and
private donors, Foundations and Municipalities.
We are a United Way of Central and
Northeastern Cl partner agency
Way y
United Way of Central
and Northeastern Connecticut
SACCEC is a private, non-profit agency, founded in 1974.
We offer free, confidential, comprehensive services to vic-
tims of sexual violence. SACCCEC is a member center of
the Connecticut Alliance to End Sexual Violence, the
statewide coalition of certified sexual assault crisis agencies
and programs.
SEXUAL ASSAULT CRISIS CENTER OF EASTERN CT, INC.
90 South Park Street 78 Howard Street
Willimantic, CT 06226 New London, CT 06320
860-456-3595 ph
860-423-4461 fax
WWw.SdaCCec.Oorg

SEXUAL ASSAULT CRISIS CENTER
OF EASTERN CONNECTICUT, INC.
Independent Auditor’s Report
JUNE 30, 2022 and 2021

SEXUAL ASSAULT CRISIS CENTER
OF EASTERN CONNECTICUT, INC.
JUNE 30, 2022
TABLE OF CONTENTS
PAGE
INDEPENDENT AUDITOR’S REPORT 1-2
FINANCIAL STATEMENTS:
Statements of Financial Position
As of June 30, 2022 with comparative totals for 2021.........s.s:cesssssscrcosrenesesensseasnens 3
Statements of Activities, For the Year
Ended June 30, 2022 with comparative totals for 2021 ....... seetoornesensecsatsconsensouneossoce 4
Statements of Functional Expenses, For the
Year Ended June 30, 2022 with comparative totals for 2021 .......csccsestesersssecenves 5
Statements of Cash Flows, For the Year
Ended June 30, 2022 with comparative total for 2021 ..........00 suretenseteenpcasverseneestenee O
NOTES TO FINANCIAL STATEMENTS 7-12

Shane, Navratil & Co.
CERTIFIED PuBLic ACCOUNTANTS
“WILLIAM K. NAVRATIL, CPA 
?
INDEPENDENT AUDITOR’S REPORT TWENTY WALNUT STREET
MICHAEL A. RUBIN, CPA 
WILLIMANTIC, CoNNecTiCcUT 06226
Tet: (860) 456-2297
Fax: (860) 456-3954
email: shanen@snet.net
To the Board of Trustees of
Sexual Assault Crisis Center of Eastern CT, Inc
Opinion
We have audited the accompanying financial statements of Sexual Assault Crisis Center of Eastern CT, Inc (a nonprofit
organization}, which comprise the statement of financial position as of June 30, 2022, and the related statements of activities,
statement of functional expenses, statement of cash flows for the year then ended, and the related notes to the financial
statements.
In our opinion, the financial statements referred to above present fairly, in ail material respects, the financial position of
Sexual Assault Crisis Center of Eastern CT, Inc as of June 30, 2022, and the changes in its net assets and its cash flows for the
year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our
responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial
Statements section of our report. We are required to be independent of Sexual Assault Crisis Center of Eastern CT, Inc and to
meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audit. We believe
a that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Soe Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with
accounting principles generally accepted in the United States of America, and for 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.
In preparing the financial statements, management is required to evaluate whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about Sexual Assault Crisis Center of Eastern CT, Inc 's ability to
continue as a going concern within one year after the date that the financial statements are available to be issued.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material
misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance
is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in
accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of
not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve
collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are
considered materia! if there is a substantial likelihood that, individually or in the aggregate, they would influence the
judgment made by a reasonable user based on the financial statements.
ACCOUNTANTS AND AUDITORS Since 1966
MEMBER: AMERICAN INSTITUTE & CONNECTICUT SOGIETY OF CERTIFIED PusLic ACCOUNTANTS
MEMBER: PRIVATE COMPANIES PRACTICE SECTION OF THE AICPA DIVISION FOR FIRMS

C In performing an audit in accordance with generally accepted auditing standards, we:
e Exercise professional judgment and maintain professional skepticism throughout the audit.
e |dentify and assess the risks of material misstatement of the financial statements, whether due to fraud or error,
and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test
basis, evidence regarding the amounts and disclosures in the financial statements.
« Obtain an understanding of internal control relevant to the audit 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 Sexual
Assault Crisis Center of Eastern CT, Inc's internal control. Accordingly, no such opinion is expressed.
e Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates
made by management, as well as evaluate the overall presentation of the financial statements.
e Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise
substantial doubt about Sexual Assault Crisis Center of Eastern CT, Inc's ability to continue as a going concern for a
reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope
and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the
audit.
Report on Summarized Comparative Information
We have previously audited the Sexual Assault Crisis Center of Eastern Ct, Inc’s 2021 financial statements and we expressed
an unmodified audit opinion on those audited financial statements in our report dated October 4, 2021. In our opinion, the
summarized comparative information presented herein as of and for the year ended June 30, 2021, is consistent, in all
( . ajerial respects, with the audited financial statements from which it has been derived.
Ma Vowateh TA
4
SHANE, NAVRATIL & CO
Certified Public Accountants
October 17, 2022

a
SEXUAL ASSAULT CRISIS CENTER OF EASTERN CONNECTICUT, INC.
Statements of Financial Position
As of June 30, 2022
(with comparative totals for 2021)
ASSETS
2022 2021
CURRENT ASSETS:
Cash and cash equivalents S 142,567 $ 190,938
Grants receivable 140,373 82,287
Investments, market value 135,163 150,839
Prepaid expenses 10,263 8,524
Security deposit 3,222 3,222
Total Current Assets 431,588 435,810
PROPERTY AND EQUIPMENT:
Equipment 37,542 12,030
Less: Accumulated depreciation (11,885) (8,609)
Net Property and Equipment 25,657 3,421
TOTAL ASSETS S 457,245 $ 439,231
LIABILITIES AND NET ASSETS
CURRENT LIABILITIES:
Accounts payable $ 2,750 $ 1,007
Accrued expenses 11,357 13,463
Due to Grantors - 540
Total Current Liabilities 14,107 15,010
TOTAL LIABILITIES 14,107 15,010
NET ASSETS:
Net assets with donor restrictions - 725
Net assets without donor restrictions 443,138 423,496
Total Net Assets 443,138 424,221
TOTAL LIABILITIES AND NET ASSETS S 457,245 $ 439,231
See Accompanying Independent Auditor's Report and Notes to Financial Statements.
-3-

SEXUAL ASSAULT CRISIS CENTER OF EASTERN CONNECTICUT, INC.
Statements of Activities and Changes in Net Assets
For the year ended June 30, 2022
(with comparative totals for 2021)
2022 2021
CHANGES IN NET ASSETS WITHOUT DONOR RESTRICTIONS:
REVENUES AND OTHER SUPPORT:
United Way S$ 10,449 $ 13,000
Contributions 37,179 14,716
Contributions - InKind Services 65,150 35,050
Grants-Towns 25,675 24,275
Grants-CAESV 702,709 708,941
Grants-DCF 152,401 147,730
Services and miscellaneous income 40,000 39,000
Investment income, net - 25,963
Releasal of Restrictions 725 -
Total Revenues and Other Support 5 1,034,288 S$ 1,008,675
EXPENDITURES AND OTHER LOSSES:
Program services 988,732 977,548
Management and general 10,320 10,123
investment loss, net 15,594 -
Total Expenditures and Other Losses S 1,014,646 $ 987,671
INCREASE IN NET ASSETS WITHOUT DONOR RESTRICTIONS 19,642 21,004
CHANGES IN NET ASSETS WITH DONOR RESTRICTIONS:
Net Assets Released from Restrictions (725) 725
INCREASE/{DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS S (725) S$ 725
CHANGE IN NET ASSETS 18,917 21,729
NET ASSETS - Beginning of Year 424,221 402,492
NET ASSETS - End of Year S 443,138 $ 424,221
See Accompanying Independent Auditor's Report and Notes to Financial Statements.
-4-

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SEXUAL ASSAULT CRISIS CENTER OF EASTERN CONNECTICUT, INC.
Statements of Functional Expenses
For the year ended June 30, 2022
(with comparative totals for 2021)
Program:
Counseling/ Management 2022 2021
Advocacy and General Total Total
Salary and related expenses:
Salary § 616,909 §$ 5,000 621,909 $ 647,851
Payroll taxes and benefits 113,090 500 113,590 114,152
Total salary and related expenses 729,999 5,500 735,499 762,003
Other expenses:
Advertising 1,523 - 1,523 109
Professional fees 8,275 4,479 12,754 11,482
Office/Supplies 15,240 - 15,240 13,662
Dues 2,424 - 2,424 2,424
Postage - 341 341 423
Telephone 6,384 - 6,384 6,241
Occupancy 77,274 - 77,274 73,527
Equipment & Maintenance 1,163 - 1,163 8,762
Travel 14,446 - 14,446 11,429
Conference/Meetings 46,778 ~ 46,778 43,272
Insurance 15,550 - 15,550 13,626
Training 929 - 929 4,491
In-Kind Service - - - 3,650
Volunteer Services 65,150 - 65,150 31,400
Miscellaneous 321 - 321 1,052
Depreciation 3,276 - 3,276 118
Total other expenses 258,733 4,820 263,553 225,668
Total expenses S 988,732 $ 10,320 999,052 $ 987,671
See Accompanying Independent Auditor's Report and Notes to Financial Statements.
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SEXUAL ASSAULT CRISIS CENTER OF EASTERN CONNECTICUT, INC.
Statements of Cash Flows
For the year ended June 30, 2022
(with comparative totals for 2021)
CASH FLOWS FROM OPERATING ACTIVITIES:
Increase in Net Assets
Adjustments to Reconcile Increase in Net Assets
to Net Cash Provided by Operating Activities:
Depreciation
Unrealized (gain)/loss on investments
Changes in Operating Assets and Liabilities:
Grants Receivable
Accounts Receivable
Prepaid Expenses
Accounts Payable
Accrued Expenses
Due te Grantors
Total Adjustments
Net Cash Provided/(Used) by Operating Activities
CASH FLOWS FROM INVESTING ACTIVITIES:
{Purchase} of Investments
(Purchase} of Property Equipment
Net Cash (Used) in Investing Activities
NET INCREASE/(DECREASE) IN CASH
CASH - Beginning of Year
CASH - End of Year
Supplemental Disclosures:
Interest Paid
Taxes Paid
See Accompanying Independent Auditor's Report and Notes to Financial Statements.
-6-
2022 2021
$ 18,917 S 21,729
3,276 118
28,990 (19,041)
(58,086) 93,082
- 2,500
(1,738) (2,495)
1,743 (2,800)
(2,106) 6,913
(540) (6,264)
(28,461) 72,013
(9,544) 93,742
(13,314) (6,848)
(25,513) (3,539)
(38,827) (10,387)
(48,371) 83,355
190,938 107,583
§ 142,567 § 190,938
5 -
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SEXUAL ASSAULT CRISIS CENTER OF EASTERN CONNECTICUT, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2022
(1) NATURE OF OPERATIONS:
Sexuai Assault Crisis Center of Eastern Connecticut, Inc., (“SACC”’) was formed to provide counseling and
education to sexual assault victims, their families and the community in the eastern section of the State of
Connecticut. SACC is funded by grants from the Department of Public Health, the Office of Victim Services
and the Department of Children and Families.
(2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
Basis of Presentation
The financial statements of SACC have been prepared in accordance with U.S. generally accepted
accounting principles (“US GAAP”), which require SACC to report information regarding its financial
position and activities according to the following net asset classifications:
Net assets without donor restrictions: Net assets without donor restrictions that are not
subject to donor-imposed restrictions and may be expended for any purpose in performing
the primary objective of the organization. These net assets may be used at the discretion of
the SACC’s management and the board of directors.
Net assets with donor restrictions: Net assets subject to stipulations imposed by donors, and
grantors. Some donor restrictions are temporary in nature; those restrictions will be met by
actions of SACC or by passage of time. Other donor restrictions are perpetual in nature, where
by the donor has stipulated the funds be maintained in perpetuity.
Donor restricted contributions are reported as increases in net assets with donor restrictions.
When a restriction expires, net assets are reclassified from net assets with donor restrictions
to net assets without donor restrictions in the statements of activities. Donor restricted
contributions where the restriction is met within the same fiscal year are recorded as without
donor restrictions.
Property and Equipment
Property and equipment with a useful life in excess of 1 year and a per item cost of $1,000 or more are
capitalized at cost and depreciated on a straight-line basis over their estimated service lives. Maintenance
and repairs are charged to expense as incurred.
Revenue Recognition
The Organization recognizes contributions when cash, securities or other assets; an unconditional promise
to give; or a notification of a beneficial interest is received. Conditional promises to give, that is, those with
a measurable performance or other barrier and a right of return, are not recognized until the conditions on
which they depend have been met.
See Accompanying Independent Auditor's Report.
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;
SEXUAL ASSAULT CRISIS CENTER OF EASTERN CONNECTICUT, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2022
(2} SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: {Continued}
Revenue Recognition (continued)
A portion of the Organization’s revenue is derived from cost-reimbursable federal and state contracts and
grants, which are conditioned upon certain performance requirements and/or the incurrence of allowable
qualifying expenses. Amounts received are recognized as revenue when the Organization has incurred
expenditures in compliance with specific contract or grant provisions. Amounts received prior to incurring
qualifying expenditures are reported as refundable advances or due to grantor, if required to be returned, in
the statement of financial position. The Organization received federal cost-reimbursable grants of $598,129
and state cost-reimbursable grants of $255,981.
Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the
United States of America requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial
statements, and the reported amounts of revenues and expenses during the reporting period. Actual results
could differ from those estimates.
Cash and Cash Equivalents
Cash equivalents consist of highly liquid investments with an original maturity of three months or less at
date of purchase. SACC maintains its cash and cash equivalents in bank deposit or brokerage accounts
which, at times, may exceed federally insured limits. In addition, cash equivalents may, at times, be invested
in instruments not covered by federal insurance. SACC’s management believes it is not exposed to any
significant credit risk on cash and cash equivalents.
Investment Policy
The primary investment objective is to invest in liquid securities, defined as securities that can be transacted
quickly and efficiently from the Investment Account, with minimal impact on market price. The portfolio has
directed the investment manager to have a target asset mix of approximately 90% mutual funds and 10%
stocks. The carrying value of investments is reported using fair value.
Fair Value Measurements
“Fair Value Measurements” defines fair value and establishes a framework for measuring fair value in
generally accepted accounting principles. “Fair Value Measurements” defines fair value as the exchange
price that would be received for an asset or paid to transfer a liability in an orderly transaction between
market participants at the measurement date and in the principal or most advantageous market participants
would use in pricing the asset or liability, not on assumptions specific to the entity. in addition, the fair value
of liabilities should include consideration of non-performance risk including the Organization’s own risk.
See Accompanying independent Auditor’s Report.

SEXUAL ASSAULT CRISIS CENTER OF EASTERN CONNECTICUT, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2022
(2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Concluded)
(4)
Allowance for Doubtful Accounts
SACC uses the reserve method of accounts for uncollectible accounts. As of June 30, 2022 and 2021,
management believes all grants receivable are collectible, thus no reserve has been recorded.
Donated Services
Accounting for Contributions Received and Contributions Made requires recognition of donated services if
they create or enhance nonfinancial assets or require specialized skills and would typically be purchased if
not provided by donation. General volunteer services do not meet these criteria for recognition in the
financial statements.
In 2022, SACC received donated professional services in the amount of $65,150. These services are recorded
at their estimated fair value determined on the date of contribution and are reported as contributions and
volunteer services on the accompanying statement of activities and statement of functional expenses.
INCOME TAX STATUS:
The Organization is exempt from income taxes as a non-profit corporation under Internal Revenue Code
Section 501(c)(3). Accordingly, the financial statements do not reflect a provision for income taxes.
The Organization regularly reviews and evaluates its tax positions taken in previously filed information
returns and as reflected in its financial statements, with regard to issues affecting its tax-exempt status,
unrelated business income, and related matters. It believes that in the event of an examination by taxing
authorities, its positions would prevail based upon the technical merits of such positions. Therefore, the
Organization has concluded that no tax benefits or liabilities are required to be recognized.
LEASES:
In September of 2019, the Organization signed a lease for new office space for Wendy’s Place located in
Danielson, CT. The lease expires on September 1, 2022 with a monthly payment of $1,083. The Organization
is on a month-to-month basis regarding their office space located in Willimantic and New London, CT. The
Rent expense for the years ended June 30, 2022 and 2021 were $71,296 and $68,634 respectively.
Future minimum lease payments are as follows for the years ended June 30, 2022:
2023 3,249
2024 0
2025 0
2026 0
2027 0
Total $__3,249
See Accompanying Independent Auditor’s Report.

SEXUAL ASSAULT CRISIS CENTER OF EASTERN CONNECTICUT, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2022
(5) CONCENTRATION OF REVENUES:
SACC received approximately $880,785 and $880,946 in funding from towns or government agencies, which
is approximately 85% and 87% of its total support and revenue for the years ended June 30, 2022 and 2021,
respectively.
(6) INVESTMENTS:
Investments consist of the following as of June 30:
2022 2021
Level 1 - Level 1 -
Market Market
Value ___Value___
Mutual Funds S$ 126,900 S 142,593
Stocks 8,263 8,246
S$ _135,163 5 150,839
in addition to defining fair value, “Fair Value Measurements” expands the disclosure requirements around
fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into
three levels based on the extent to which inputs used in measuring fair value are observable in the market.
These levels are: Level 1 — inputs are based upon unadjusted quoted prices for identical instruments traded
in active markets, Level 2 — inputs are based upon prices for similar instruments in active markets, quoted
prices for identical or similar instruments in markets that are not active, and model-based valuation
techniques for which all significant assumptions are observable in the market or can be corroborated by
observable market data for substantially the full term of these assets or liabilities. Level 3 ~ inputs are
generally unobservable and typically reflect management’s estimates of assumptions that market
participants would use in pricing the assets or liability. The fair values are therefore determined using
model-based techniques that include option pricing models, discounted cash flow models, and similar
techniques.
Valuation techniques based on unobservable inputs are highly subjective and require judgments regarding
significant matters, such as the amount and timing of future cash flows and the selection of discount rates
that may appropriately reflect market and credit risks. Changes in these judgments often have a material
impact on the fair value estimates. In addition, since these estimates are as of a specific point in time, they
are susceptible to material near-term changes. All investments were valued as Level 1 investments for the
years ended June 30, 2022 and 2021.
(7) EMPLOYEE BENEFIT PLAN:
In April of 2022, SACC adapted a 401(k) plan that is available to substantially all employees. The
contributions to the plan are made by employee deferral of compensation. The company has the option to
contribute additional amounts but is not required. All plan contributions vest immediately.
See Accompanying Independent Auditor's Report.
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SEXUAL ASSAULT CRISIS CENTER OF EASTERN CONNECTICUT, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2022
(8) FUNCTIONAL EXPENSES:
Directly identifiable expenses are charged to programs and supporting services. Management and general
expenses include those expenses that are not directly identifiable with any specific function, but provide for
the overall support and direction of SACC. A portion of salaries and payroll taxes and benefits are
management and general. Postage and the audit fee are also management and general expenditures with
the remaining expenditures being program expenses.
The expenses that are allocated include the following:
Expense Method of Allocation
Salaries and benefits Time and effort
Occupancy Square footage/Location
Depreciation Square footage/Location
Insurance Square footage
Telephone Time and effort
(9) AVAILABILITY AND LIQUIDITY:
The following represents SACC’s financial assets at June 30, 2022:
Financial assets at year-end: 2022
Cash and cash equivalents $ 142,567
Grants receivable 140,373
Investments 135,163
Total financial assets 418,103
Less unavailable for general expenditures within one year,
due to set aside for investments (135,163)
Financial assets available to meet cash needs for general
expenditures within one year 5 282,940
SACC’s goal is generally to maintain financial assets to meet 45 days of operating expenses. SACC is
dependent on state funding. if there are deficiencies in the liquidity SACC has available investments that
could be used.
See Accompanying Independent Auditor’s Report.
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SEXUAL ASSAULT CRISIS CENTER OF EASTERN CONNECTICUT, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2022
(10) SUBSEQUENT EVENTS:
Beginning around March 2020, the COVID-19 virus has been declared global pandemic as it continues to
spread rapidly. Business continuity, including supply chains and consumer demand across a broad range of
industries and countries have been and continue to be severely impacted for months or beyond as
governments and their citizens take significant and unprecedented measures to mitigate the consequences
of the pandemic. The members of the board have been carefully monitoring and evaluating its options
during this time. No adjustments have been made to these financial statements as a result of this
uncertainty. However, subsequent to June 30, 2022, the investments and credit markets have experienced
significant volatility. As a result, a substantial portion of the Organization’s investments have experienced
minor variations.
Subsequent events were evaluated through October 17, 2022, which is the date the financial statements
were available to be issued.
See Accompanying Independent Auditor's Report.
-12-

TOWN # of Clients S Requested S Approved S$ Received
for 20-21 for FY 22-23 for FY 22-23 for FY 22-23
Ashford 51S 600.00 | $ 600.00 | $ 600.00
Bozrah 1)$ 200.00 $0.00 $0.00
Brooklyn 815 1,500.00 | S 1,500.00 | S$ 1,500.00
Canterbury 2| 5 500.00 $0.00 $0.00
Chaplin 11S 825.00 | $ 825.00 | $ 825.00
Colchester 18) $ 500.00 $0.00 $0.00
Columbia 4\$ 500.00 | $ 500.00 | $ 500.00
Coventry 915 500.00 | $ 500.00 | $ 500.00
East Lyme 10] $ 650.00 | $ 650.00 | $ 650.00
Eastford 11s 500.00 | $ 500.00 | $ 500.00
Franklin 0 0.00 $0.00 $0.00
Griswold 17| $ 500.00 | $ 500.00 | $ 500.00
Groton 3915 2,000.00 | $ 2,000.00 | $ 2,000.00
Hampton 01s 500.00 | $ 500.00 | $ 500.00
Killingly 40\$ 5,700.00 | $ 5,700.00 | $ 5,700.00
Lebanon 10| $ 500.00 $0.00 $0.00
Ledyard 11) $ 500.00 $0.00 $0.00
Lisbon 7\$ 500.00 | $ 300.00 | $ 300.00
Lyme 1 0.00 $0.00 $0.00
Mansfield 20| $ 4,500.00 | $ 5,000.00 | $ 5,000.00
Montville 24| S 400.00 | $ 300.00 | $ 300.00
New London 66/5 1,000.00 $0.00 $0.00
No. Stonington 0 0.00 $0.00 $0.00
Norwich 79| $ 2,000.00 | $ 2,000.00 | $ 2,000.00
Old Lyme 81S 300.00 | $ 300.00 | $ 300.00
Plainfield 32| $ 2,000.00 $0.00 $0.00
Pomfret 3\$ 300.00 | $ 300.00 | $ 300.00
Preston 13| $ 500.00 $0.00 50.00
Putnam 31/5 1,500.00 | $ 1,500.00 | $ 1,500.00
Salem 1 0.00 $0.00 $0.00
Scotland 01s 200.00 | $ 500.00 | $ 500.00
Sprague 6| 5 300.00 | $ 300.00 | $ 300.00
Sterling 6| $ 1,000.00 | $ 1,000.00 | $ 1,000.00
Stonington 11) $ 1,000.00 | $ 1,000.00
Thompson 41s 100.00 | $ 100.00 | $ 100.00
Union i) 300.00 | $ 300.00 | $ 300.00
Voluntown 3/5 200.00 $0.00 $0.00
Waterford 21 $0.00 $0.00
Willington 2 $ 100.00 $0.00 $0.00
Windham 59| 5 2,000.00 $0.00 $0.00
Woodstock 11/5 500.00 | $ 500.00 | $ 500.00
Other/Unknown
TOTALS 584| $ 34,675.00 | $ 27,175.00 | $ 26,175.00
oom,

VAP PLP ANP 10 (6(e(<1 WE Sexual Assault Crisis Center of Eastern Connecticut, Inc.
er ee SACS MDT/CAC|TOTAL AGENCY
Federal & State Grants (CAESV) i $727,424 $727,424
Foundations _ | . oe $11,000 | | $11,000,
DCF MDT/CAC Grant ss $157,986 $157,986
Interest Income $63 $63
Municipal Funding $25,000 $25,000
Privale Donalions $3,600 j $3,600
State Employees Campaign $260 _ : $260
United Way of Central & NE CT | _ $12,000 | ; : | $12,000
$80
United Way donor designations $80
Operating Expenses SACS TOTAL AGENCY
Accounting Fees $3,610) $687 $4,297
Answering Service $3,10