Board of Finance Budget Hearing Agenda (linked)

FY22
BUDGET REQUEST
UNITED COMMUNITY
&
FAMILY SERVICES


UCES Healthcare
Well-Being Redefined.
34 East Town Street
Norwich, Connecticut 06360-3509
telephone (860) 889-2375
fax (860) 889-3450
UCFShealthcare.org
November 17, 2020
Board of Selectmen
Town of Waterford
15 Rope Ferry Road
Waterford, CT 06385
Dear Board of Selectmen:
On behalf of Waterford residents in need, United Community and Family Services, Inc. (UCFS) is
requesting that the Town of Waterford include SRR beri 192022 budagtsto help subsidize
the services we will provide to Waterford residents.
During the fiscal year ending June 30, 2020, UCFS provided dental, medical, behavioral health and
adult day services to 288 unduplicated Waterford residents at a total cost of $368,061. UCFS
provided:
173 dental visits to 69 Waterford residents at a cost of $35,285
282 primary care medical visits to 101 Waterford residents at a cost of $52,024
15 Women’s Health visits to 12 Waterford residents at a cost of $2,765
1,867 behavioral health visits to 106 Waterford residents at a cost of $277,988
e Ross Adult Day Center provided 241 days of service to 2 Waterford residents at a cost of
$25,676,
It should be noted that from March June 2020, UCFS was operating on a very limited in-person
schedule due to the COVID-19 pandemic which is reflective, especially in services at Ross Adult
Day Center which was entirely closed during this period, in the reduced service visits and patients.
UCFS has implemented a tele-health program once CT Medicaid (HUSKY) approved
reimbursement for tele-health services that required a few weeks to get up and rolling in the Spring.
Most visits continue to be conducted via tele-health if there is no need to be seen in person.
Throughout the pandemic, UCFS has been open and serving the community by offering daily
COVID-19 testing in various locations throughout the region, free mask giveaways, and an
expanded food pantry that is now open to the public and providing weekly pop up drive thru food
distribution events around the community as well as offering pick up of food bags five days a week
at our health centers to anyone who requests one.
For the fiscal year ending June 30, 2021, we anticipate that the total cost for the various services
provided by UCFS to Waterford residents will be approximately $379,103. Based on conservative
©. RRR &
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growth projections, we anticipate the cost to provide services to Waterford residents to be
approximately $390,476 for the fiscal year ending June 30, 2022.
On average, the amount of uncompensated care provided to our clients is 10% of our total costs to
provide these services. Annually we request the cities and towns we serve to assist us in paying for
uncompensated care provided to their residents. For the fiscal year ending June 30, 2022,
Waterford residents’ amount is projected to be $39,048. Based on prior conversations with
members of your Board, we are limiting our request to $8,000. This amount will be used to
support our programs in the following ways:
a $1,500 for Dental Services
a $1,000 for Primary Care Medical Services
a $2,000 for Women’s Health Services
a $500 for Behavioral Health Services
a $3,000 for Adult Day Center Services
Many of the people that UCFS serves have nowhere else to turn for the essential health care they
need and deserve. UCFS provides services regardless of ability to pay, accepts all insurance types,
including Medicaid and Medicare, and provides an income-based sliding fee scale for low-income
uninsured and underinsured clients. UCFS was awarded $334,058 from the United Way for FY
2021, which represents under 1% of the total agency budget.
UCFS employees 389 staff for a total budgeted amount of $28,899,781, inclusive of benefits.
To support our request, you will find the following:
List of municipalities who support UCFS and the amount of funding they provide
~ FY21 and draft FY22 Budget .
FY19 Audit Report (the FY20 Audit will not be finalized until the end of December)
~ FY20 Annual Report
Please note that our proposed FY22 budget is only a rough estimate at this stage since the budget
will not be completed until June 2021.
continued support is critical to ensuring that care is available to Waterford residents
who would otherwise be unable to afford its full cost. With Waterford as an ongoing partner, UCFS
will continue to make a positive impact on the lives of your residents in need.
If you require any additional information, please feel free to contact me at (860) 822-4143. Thank
you for your past support and your consideration of this request.
Sincerely,
Jennifer Granger
President & CEO
United fa
Way i)
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~~ \WWOUST AY =
TOWN OF WATERFORD
15 Rope Ferry Road
Waterford, CT 06385
860-442-0553
SOCIAL SERVICES GRANT FUNDING REQUEST
ORGANIZATION NAME: United Community and Family Services, Inc
REQUEST DATE (FISCAL YEAR): FY22
REQUESTED AMOUNT: $8,000
BENEFIT STATEMENT (Describe how these funds will be used)
These funds will be used to offset the cost of uncompensated care to Waterford residents for
dental, primary care, behavioral health, and adult day services. Please see attached letter for
detailed breakdown of funding allocations across these departments.
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.
i 11/17/2020
Signature Date
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Services Provided to Waterford Residents During FY 2022
Detail of FY22 Funding Request
Dental Program:
183 patient visits
Subsidy Requested: $1,500
This funding will be used to provide 7 dental visits during FY 2022 to Waterford clients who do not
have the ability to pay for these services.
Medical Program:
299 patient visits
Subsidy Requested: $1,000
This funding will be used to provide 5 medical visits during FY 2022 to Waterford clients who do not
have the ability to pay for these services.
Women’s Health Program:
16 patient visits
Subsidy Requested: $2,000
This funding will be used to provide 2 women’s health visits during FY 2022 to Waterford clients
who do not have the ability to pay for these services.
Behavioral Health Services:
1,979 sessions of direct professional care
Subsidy Requested: $500
This funding will be used to provide 3 behavioral health visits during FY 2022 to Waterford clients
who do not have the ability to pay for these services.
Ross Adult Day Center:
241 days of service
Subsidy Requested: $3,000
This funding will be used to provide 31 visits during FY 2022 to Waterford clients who do not have
the ability to pay for these services.
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UCFS
Cities and Towns Funding
Fiscal Year 2021
Town FY 2021 Request Award
Bozrah (incl. Gilman) $24,205
Canterbury $32,060 -
Colchester $99,880 -
E. Lyme (incl. Niantic) $20,488 $6,301
Franklin (incl. N. Franklin) $10,818 $3,300
Griswold (incl. Jewett City) $265,037 $3,000
Lebanon $20,063 -
Ledyard (incl. Gales Ferry) $45,221 -
Lisbon $26,277 $18,000
Lyme (incl. Hadlyme, Old Lyme, S. Lyme) $3,349 $3,349
Montville (incl. Uncasville, Oakdale) $117,149 $1,000
New London $115,625 -
North Stonington $7,794 $1,000
Norwich (incl. Taftville, Yiantic, Occum) $150,000 $48,500
Plainfield (incl. Ctr. Village, Moosup, $173,310 ;
Wauregan)
Preston $32,537 $27,621
Salem $16,630 -
Sprague (incl. Baltic, Hanover, Versailles) $44,25 -
Voluntown $24,864 -
Waterford (incl. Quaker Hill) $8,000.00 $7,200
TOTAL $1,313,748 $119,271
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United Community and Family Services, Inc.
FY 21 Budget FY 22 Projected Budget
Revenue
OutPatient Revenue 17,399,779 21,749,724
Government Grant Revenue 7,738,372 7,738,372
HRSA 330 Grant Revenue 1,847,738 1,690,768
Non-Gov't Grant Revenue 200,360 300,360
Eldercare Fees 1,632,043 1,632,043
340B Phamacy 788,000 394,000
Contract Revenue 563,502 563,502
United Way 334,058 267,246
Foundation Revenue 150,000 150,000
Contributions 116,671 58,336
Cities & Towns Revenue 115,793 115,793
Special Events 51,500 51,500
Rental Income 242,451 242,451
COVID Income 1,238,094 0
Miscellaneous Income 6,750 6,750
Total Revenue 32,425,111 34,960,845
Expenses
Personnel Expense
Personnel Expense 22,856,161 23,289,837
Fringe Benefits 6,043,619 6,158,291
Total Salary Related Expenses 28,899,781 29,448,128
Other Expenses
Contracted Labor/Services/Equipment 2,258,760 2,301,618
340B Contract Expenses 0 tH)
Equipment & Supplies 837,661 853,555
Occupancy 558,700 569,301
Interest & Debt Service 165,000 168,131
Insurance 418,567 426,509
Telephone/Communications Exps 216,792 220,905
Transportation - Client/Staff 289,435 294,927
Staff Training & Meetings 213,360 217,408
Marketing & Fundraising 178,150 181,530
Advertising-Employment 39,800 40,555
Staff & Volunteer Recognition 25,200 25,678
Client Support 32,800 33,422
NSes
7519
us Expe
UA SEAMS eat
Total Labor and Other Expenses
34,257,188
125
34,907,187
Operations Surplus/Deficit
-1,832,077
53,658


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United Community & Family Services, Inc.
Financial Statements and “
independent Auditor's:Report
June 30, 2020 and 2019 «

United Community & Family Services, Inc.
Index
Independent Auditor's Report
Financial Statements
Statements of Financial Position
Statements of Activities
Statements of Functional Expenses
Statements of Cash Flows
Notes to Financial Statements

EohaRegnick LLP :
tohnrezniick.com ADVISURY « ASSURANCE » TAX
feznick’
Independent Auditor's Report
To the Board of Directors
United Community & Family Services, Inc.
Report on the Financial Statements
We have audited the accompanying financial statements of United Community:& Family Services, Inc.,
which comprise the statements of financial position as of June 30, 2020 and. 2019, and the related
notes to the financial statements.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair preséntation: 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. 
hs :
Auditor's Responsibility
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 n 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 audit opinion.
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the
financial position of United Community & Family Services, Inc. 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 Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated (Report
Date), on our consideration of United Community & Family Services, Inc.'s internal control over
financial reporting and on our tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements and other matters. The purpose of that report is solely to describe the
scope of our testing of internal control over financial reporting and compliance and the results of that
testing, and not to provide an opinion on the effectiveness of United Community & Family Services,
Inc.'s 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 United Community &
Family Services, Inc.'s internal control over financial reporting and compliance.:”
Hartford, Connecticut
(Report Date)

United Community & Family Services, Inc.
Statements of Financial Position
June 30, 2020 and 2019
Assets
Current assets
Cash and cash equivalents
Patient services receivable, net
United Way contribution receivable
Investments - Board designated for capital
Grants receivable
Prepaid expenses
Total current assets
Property and equipment, at cost
Buildings and improvements
Furniture and fixtures
Motor vehicles
Land improvements
Total
Less accumulated depreciation
Total
Land
Consiruction in progress
Total property and Ad equip ment, net sty
Other assets : :
Beneficial interest.i in perpetual trust.”
Investments®- in perpetuity ad
Investments = restricted for time/purpose
- functioningsg, as an. endowment
Total‘ether assets
Total assets
ge
&
\ “9226, 673
2020 2019
$ 5,657,283 $ 2,005,636
1,363,554 1,136,879
334,058 331,485
672,634 621,114
697,898 698,740
501,246 # . 298,370
» 5,092,224
21,548,458
7,042,313 6,578,398
_ 489,519 431,578
70,976 70,976
_ 29,171,266 28,629,410
(14,735,132)
(13,381,295)
14,436,134 15,248,115
1,112,499 1,112,499
913,347 207,329
16,461,980 16,567,943
2,907,498 2,923,420
1,213,263 1,213,263
794,397 762,204
5,654,643 9,754,002
10,569,801 10,652,889
$ 36,258,454 $ 32,313,056

United Community & Family Services, Inc.
Statements of Financial Position
June 30, 2020 and 2019
Liabilities and Net Assets
Current liabilities
Accounts payable and other $
Accrued expenses
Refundable advances - grants
Current portion of notes payable
Refundable advance - PPP
Current portion of capital lease obligations
Total current liabilities
Long-term liabilities
Notes payable, net of current portion
Capital lease obligations, net of current portion
Total long-term liabilities
Total liabilities
Commitments and contingencies
Net assets 5
Net assets without donor restrictions
Net assets with donor restricti
Time/purpose
In perpetuity
Total net assets without donor restriction
Total het assets |
Total liabilities and ne
2020 2019
1,197,053 1,079,573
2,268,385 2,524,236
1,173,498 249,622
317,630 276,590
6,339,100 -
. 41,012 45,767
3 4.175,788
4,293,719
104,939
| 3,925,504 4,398,658
15,262,182 8,574,446
15,506,346 18,139,410
1,190,430 1,283,782
4,299,496 4,315,418
5,489,926 5,599,200
20,996,272 23,738,610
$ 36,258,454 $ 32,313,056
See Notes to Financial Statements.
~

United Community & Family Services, Inc.
Statements of Activities
( Years Ended June 30, 2020 and 2019
2020 2019
Changes in net assets without donor restrictions
Operating revenue and support
Patient service revenue, net of contractual allowances and discounts $ 20,764,898 $ 22,990,263
Provision for uncollectible accounts (691 ,592) (687,672)
Net patient service revenue 20,073,306 22,302,591
Grants from government and other agencies 11,643,909 9,837,523
Pharmacy revenue 1,441,327, 794,040
Investment income 232,715". 226,433
Rental income 226, 416 172,363
Other revenue 403,223 / 590, 116
Realized loss on investments © &»(55,977) : (1 17863)
Special events 6,792 43,499
Contributions 323,010 « 512,556
34,294,721 ~ 34,467,258
Net assets released from restrictions 460,734 392,748
Total operating revenue and support 34,755,455) 34,860,006
Expenses th
Program services (31,517,757) (29,799,235)
Support services (5,950,485) _(4,909,305)
C Total expenses a (37,468,242) (34,708,540)
Change in net assets without donor re
before other income (2,712,787) 151,466
Other income
Loss on disposal of property anid: equ foent - (75,189)
Unrealized gain on investment | 79,723 369,854
Total other income“, 79,723 294,665
Change in net assets without donor restrictions (2,633,064) 446,131
Changes in net Eseets with donor res ons’ time/purpose
United Way funding : 335,189 333, 167
Investment i Income ee 33,737 33,714
Realized,loss on investments ae (9,724) (2,057)
Unrealized)gain on investments 8,180 67,360
Net assets released:from:-restrictions (460,734) (392,748)
Change in net assets with donor restrictions - time/purpose (93,352) 39,436
Changes in net assets with donor restrictions - in perpetuity
Change in value of beneficial interest in perpetual frust (15,922) (7,239)
Change in net assets with donor restrictions - in perpetuity (15,922) (7,239)
Change in net assets (2,742,338) 478,328
t Mo Net assets, beginning 23,738,610 23,260,282
Net assets, end $ 20,996,272 $ 23,738,610
See Notes to Financial Statements.

United Community & Family Services, Inc.
Statements of Functional Expenses
Year Ended June 30, 2020 (With Comparative Totals for 2019)
Program services Support services 2020 2019
Total Management 3" Total
Behavorial Medical ElderCare program and Fund support<*
health services services services general © raising =" services Total Total
Salaries and wages $ 12,665,013 $ 6,531,833 $ 952,956 $ 20,149,802 $ _ $ {2,546,426 $ 22,696,228 $ 21,986,594
Fringe benefits 3,635,191 1,782,383 287,960 5,705,534 ty eee" 599,658 6,305,192 5,514,787
Total personnel expenses 16,300,204 8,314,216 1,240,916 25,855,336 3,146,084 3,146,084 29,001,420 27,501,381
Contracted services 612,234 632,350 97,927 1,342,511 » 1,256,054. - 1,256,054 2,598,565 1,938,787
Office and medical supplies 143,983 932,249 137,562 1,213,794 "935,268 - 935,268 2,149,062 4,232,798
Rent and occupancy - - - See 250,267, - 250,267 250,267 264,896
Insurance 5,639 250 12,798 4 8,687 328,883" - 328,883 347,570 376,349
Utilities - ~ 78,146 .< 78,146 207 974%, - 207,974 286,120 294,745
Transportation 200,695 8,841 44,230 "258,766 23,470 32 23,502 277 268 260,392
Repairs and maintenance 309 644 8,540 =, 67,706 - 67,706 76,246 369,491
Telephone 66,617 7,774 86,873 238,773 293 239,066 325,939 273,432
Rental and maintenance of equipment 2,263 9,195 11,458 114,332 - 114,332 125,790 74,884
Conferences and training 63,889 20,375 83,597 42,027 3 42,030 125,627 177,579
Advertising 85,043 4 86,203 - 86,203 185,107 247,936
Interest expense - 20,843 145,252 - 145,252 166,095 177,170
Membership dues 19,875 36/506 3,306 - 3,306 39,812 53,946
Awards and grants 4,445 4,485 12,286 - 12,286 16,771 49,396
Special assistance to individuals 52,731 53,512 - - - 53,512 70,463
Printing and publications 3,280 d 5,441 3,154 - 3,154 8,595 11,110
Program expenses 267 — & e 267 2,985 - 2,985 3,252 1,813
License fees 821 , 6,439 962 - 962 7,401 31,277
Allocated occupancy 687,663 393,067 1,080,730 (1,085,228) 4,498 (1,080,730) - -
Miscellaneous 24 (2,670) (1,429) 65,421 5,934 71,355 69,926 62,314
Total other expenses 1,940°775 .. .<°2,035,041 © 4,403,070 2,699,095 10,760 2,709,855 7,142,925 5,968,778
Total expenses before depreciation 18249979" 10,349,257 1,659,170 30,258,406 5,845,179 10,760 5,855,939 36,114,345 33,470,159
Depreciation 502,616 568,071 188,664 1,259,351 94,546 - 94,546 41,353,897 1,238,384
Total expenses $___ 1,847,834 $ 31,517,757 $ 5,939,725 $ 10,760 $ 5,950,485 $ 37,468,242 $ 34,708,540
See Notes to Financial Statements.

(~ a vy
United Community & Family Services, Inc.
Statement of Functional Expenses
Year Ended June 30, 2019
Program services Support services 2019
Total Management Total
Behavorial Medical ElderCare program ‘and Fund support
health services services services > general _ raising services Total
Salaries and wages $ 12,402,504 $ 6,165,736 $ 988,243 $ 19,556,480" $. . 2,421,154 = $ 8,960 2,430,114 $ 21,986,594
Fringe benefits 3,045,961 1,493,173 250,599 4,789; 733... - 720,734 ' 4,323 725,054 5,514,787
Total personnel expenses 15,448,462 7,658,909 1,238,842 24,346,213 3,141,885. 13,283 3,155,168 27,501,381
Contracted services 706,690 297,644 28,292 “ 4:,032;626 5 906:161 e - 906,161 1,938,787
Office and medical supplies 238,273 723,237 134,827 © 1,096,337 136,437 24 136,461 1,232,798
Rent and occupancy - - 5 - 264,896 - 264,896 264,896
Insurance 1,604 1,671 % 344,510 - 344,510 376,349
Utilities - - 216,273 - 216,273 294,745
Transportation 195,397 7,921 14,498 51 14,549 260,392
Repairs and maintenance 1,619 13,646 259,512 - 259,512 369,491
Telephone 61,874 11,212 185,996 60 186,056 273,432
Rental and maintenance of equipment 2,180 3,864 64,799 - 64,799 74,884
Conferences and training 89,432 34,429 51,052 13 51,065 177,579
Advertising 112,925 13,967. 113,605 - 113,605 247,936
Interest expense - - = 8, 154,387 - 154,387 177,170
Membership dues 24,958 15,947 10,422 25 10,447 53,946
Awards and grants - & - 49,396 - 49,396 49,396
Special assistance to individuals 63,866 20 - 20 70,463
Printing and publications 5,092 1,338 3,491 - 3,491 11,110
Program expenses 1,033 - oer - 780 - 780 1,813
License fees 27,357 1,922 . oe 665 4,333 - 1,333 31,277
Allocated occupancy 760,415 399,175 . : ~ (1,163,834) 4,244 (1,159,590) -
Miscellaneous £0 (105207)... 1,513 (8,624) 47,718 23,220 70,938 62,314
Total other expenses 2,292,785. 1,523,313 463,591 4,279,689 1,661,452 27,637 1,689,089 5,968,778
Total expenses before depreciation 17,741,247 9,1 82,222 1,702,433 28,625,902 4,803,337 40,920 4,844,257 33,470,159
Depreciation 501,716 476,487 195,130 1,173,333 65,048 - 65,048 1,238,381
Total expenses $ 18)242,963 $ 9,658,709 $ 1,897,563 $ 29,799,235 $ 4,868,385 $ 40,920 4,909,305 $ 34,708,540
See Notes to Financial Statements.

United Community & Family Services, Inc.
Statements of Cash Flows
Years Ended June 30, 2020 and 2019
Cash flows from operating activities
Change in net assets
Adjustments to reconcile change in net assets to net
cash (used in) provided by operating activities
Depreciation
Provision for uncollectible accounts
Realized loss on investments
Unrealized gain on investments
Amortization of deferred financing costs
Gain on disposal of property and equipment
Change in value of beneficial interest in perpetual trust
Changes in operating assets and liabilities
Patient services receivable
United Way contribution receivable
Grants receivable
Prepaid expenses oie.
Accounts payable and other _—-
Accrued expenses
Refundable advances - grants
Net cash (used in) provided by operating activities _
Cash flows from investing activities. ~~.
Proceeds from sales of investments ».
Purchases of investments ;
Purchases of property and.
Net cash used in
2020 2019
$ (2,742,338) §$ 478,328
1,353,897 . 1,238,381
691,592 687,672
65,701 13,920
(87,903) © & (437,214)
“ 1,155
"7,239
y (673,793)
: (835)
. | (39,464)
(202,876) 229,826
~ 117,480 (858,752)
255,851) 143,514
923,876 59,847
(1,039,343) 925,013
552,970 955,155
(515,122) (1,057,823)
(1,247,934) (410,750)
(1,210,086) (513,418)

United Community & Family Services, Inc.
Statements of Cash Flows
Years Ended June 30, 2020 and 2019
2020 2019
Cash flows from financing activities
Borrowings on line of credit $ 550,000 $ 230,799
Repayments on line of credit (550,000) (230,799)
Repayment on capital lease obligations (45,766) (47,092)
Refundable advance - PPP 6,339,100 -
Proceeds from notes payable -, 795,295
Payments on notes payable (392,258) (551,372)
Net cash provided by financing activities 5,901,076 * 196,831
Net increase in cash and cash equivalents 608,426
Cash and cash equivalents, beginning ‘ : TM2 005,636 : 1,397,210
Cash and cash equivalents, end
5,657,283 $ 2,005,636
Supplemental disclosures of cash flow information «
Cash paidforinterest << _
166,095 $ 177,170
See Notes to Financial Statements.
10

United Community & Family Services, Inc.
Notes to Financial Statements .
June 30, 2020 and 2019 ‘a
Note 1 - Organization and summary of significant accounting policies
Organization
The mission of United Community & Family Services, Inc. (the "Organization") is "to improve the
health and well-being of the community". The Organization provides comprehensive healthcare
services that strengthen those in need throughout greater southeastern Connecticut.
Accounting pronouncements
In June 2020, the Financial Accounting Standards Board ("FASB") issued ‘Accounting Standards
Update No. 2020-05 ("ASU 2020-05"), Revenue from Contracts with” ‘Customers (Topic 606) and
Leases (Topic 842): Effective Dates for Certain Entities, which provide for elective deferrals of the
effective dates of Topic 606 and Topic 842 for certain entities: The Organization has glected to
apply the deferral provided by ASU 2020-05 and, therefore, expects to adopt Topic 606 for annual
reporting periods beginning after December 15, 2019 on a modified retrospective basis and adopt
accompanying financial statements under 2a . modified prospective basis. There is no effect on net
assets in connection with the imbigmentation ASU 2018-08.
Basis of presentation S
The accompanying financial. statements fave been prepared on the accrual basis of accounting in
accordance with accounting principles generally accepted in the United States of America. The
Organization reports information regarding its financial position and activities according to the
following net agsel categories:
Net assets Without donor restrictions - Net assets without donor restrictions represent available
resources « ether than donor-restricted contributions. Included in net assets without donor
restrictions are funds that may be earmarked for specific purposes by the Board of Directors.
Net assets with donor restrictions - Net assets subject to donor (or certain grantor) imposed
restrictions. aré:temporary in nature, such as that will be met by the passage of time or other
events specified by the donor. Other donor-imposed restrictions are perpetual in nature, where
the donor stipulates that resources be maintained in perpetuity.
Performance indicator
The statements of activities include the change in net assets without donor restrictions before other
income as the performance indicator.
Concentrations of credit risk
The Organization's financial instruments that are exposed to concentrations of credit risk consist -
primarily of cash and cash equivalents, patient service revenue and receivables, grants revenue (—
and receivables and investments.
11

United Community & Family Services, Inc.
Notes to Financial Statements
June 30, 2020 and 2019
The Organization maintains cash and cash equivalents in bank accounts which, at times, may
exceed federally insured limits. The Organization has not experienced any losses in such accounts
and believes it is not exposed to any significant credit risk for cash. As of June 30, 2020, the
Organization has approximately $5,550,000 of cash and cash equivalents in excess of the federally
insured limits.
The Organization invests in various debt and equity securities. These investment securities are
exposed to interest rate, market, credit and other risks depending on the nature of the specific
investment. Accordingly, it is at least reasonably possible that these factors will result in changes in
the value of the Organization's investments, which could materially affect amounts reported in the
financial statements. Management is of the opinion that the diversification of its invested assets
among the various asset classes should mitigate the impact of oranges in any one.class. <
Cash equivalents
The Organization considers all highly liquid investments purer
or less to be cash equivalents. é ‘
In- kind contributions
Sl rded at the fair value of the
supplies provided. The fair value of those goods as provided. by the ‘funding sources is $347,495
and $395,091 for the years ended June 30, 2020.and 2019, respectively, and is recorded as grants
from government and other agencies..on the, statements of, activities, along with a corresponding
charge to office and medical supplies in the accompanying statements of functional expenses.
Income taxes”
Code Section 501(c)(3). nog
business taxable income ‘and:
are closed:and management continually evaluates expiring statutes of limitations, audits, proposed
settlements, changes in tax law and new authoritative rulings.
If the Organization has’unrelated business income taxes, they will recognize interest and penalties
associated with uncertain tax positions as part of the income tax provision and include accrued
interest and penalties with the related tax liability in the statements of financial position.
Perpetual trust .
The Organization is one of several income beneficiaries of a perpetual trust. The Organization
regularly receives income distributions from the perpetual trust, the amounts of which are recorded
as contributions in the statements of activities. The income from the perpetual trusts is for general
operations of the Organization and for use of Sheltering Arms. The principal is controlled by a bank
trustee independent of the Organization. The Organization has recorded its proportionate share of
the trust principal as net assets with donor restrictions - in perpetuity. The Organization's estimate
of fair value at each reporting date is based on fair value information received from the trustee.
Trust assets consist of, but are not limited to, cash and cash equivalents, corporate and
government bonds, mutual funds, and equity securities.
12

United Community & Family Services, Inc.
Notes to Financial Statements
June 30, 2020 and 2019
Investments
The Organization reports investments at their current fair values and reflects any gains or losses in
the statements of activities. Gains and losses are considered without donor restriction unless
restricted by donor stipulation or law. Nonmonetary investments received as gifts are immediately
sold and recorded at the realized value.
Patient services receivables
The collection of receivables from third-party payors and patients is the Organization's primary
source of cash for operations and is critical to its operating performances, The primary collection
payor has paid, but patient responsibility amounts (deductibles ” and copayments) remain
outstanding. Patient receivables from third- pany payors are carried at al net amount determined by
Property and equipment a 4 Z
The Organization capitalizes, all nt are cai for, property and equipment in excess of $5,000.
Depreciation is comp ited’ using the: straight-line method over the estimated useful lives of the
assets. Estimated lives for’ financial reporting purposes are as follows:
& Asset Estimated lives
> . Buildifgs and imprdvernents 5 - 20 years
Furniture and fi ixtures 2-15 years
Motor vehicles : 4-10 years
3 - 30 years
Expenditures for repairs and maintenance are charged to expense as incurred. For assets sold or
otherwise disposed of, the cost and related accumulated depreciation are removed from the
accounts, and any resulting gain or loss is reflected in the statements of activities.
The Organization reviews its long-lived assets for impairment whenever events or changes in
circumstances indicate that the carrying amount of an asset may not be recoverable. In performing
a review for impairment, the Organization compares the carrying value of the assets with their
estimated future undiscounted cash flows. If it is determined that impairment has occurred, the loss
would be recognized during the period. The impairment loss is calculated as the difference between
the asset carrying values and the present value of estimated net cash flows or comparable market
values, giving consideration to recent operating performance and pricing trends. The Organization
does not believe that any material impairment currently exists related to its long-lived assets.
13

United Community & Family Services, Inc.
Notes to Financial Statements
June 30, 2020 and 2019
Capital assets (personal property) purchased with funds received from all state funding agencies
are expensed in the year acquired and are charged to the program benefited. Title to the equipment
remains with the funding agency and the capital assets revert to that agency at the termination of
the program. The amount of equipment purchased and expensed as incurred was $8,500 and
$22,921 for the years ended June 30, 2020 and 2019, respectively.
During the years ended June 30, 2020 and 2019, the Organization incurred costs associated with
various capital projects. Upon completion, these projects will be placed into service and depreciated
over their applicable estimated useful lives.
Revenue recognition
Contributions . 3
Transactions where the resource providers often receive value ipdiBotly by. prov iding a societal
benefit, although the societal benefit is not considered to be of commensurate value,
be contributions. Contributions are classified as either conditional or unconditional. A conditional
contribution is a transaction where the Organization’h sto overcom
entitled to the resource and the resource provider is released from th
right of return of any advanced funding if the Organization fails. t ercome the barrier. The
Organization recognizes the contribution revenue upon overcomi e barrier or hurdle. Any
funding received prior to overcoming the barrier i is S recognized as refundable advance.
dbligation to fund or has the
Unconditional contributions are recognized as revenue > and, receivable when the commitment to
contribute is received. : — s
Unconditional contributions are recorded ‘as either with donor restriction or without donor restriction.
Contributions are recognized , as ontributions with donor restrictions if they are received with donor
stipulations that limit the use’ cc .donated asset. Contributions received with no donor stipulations
are recorded as contributions without donor restrictions. When a donor restriction expires, that is,
when a stipulated time restriction ends:or purpose restriction is accomplished, net assets with donor
restrictions are reclassified as net assets without donor restrictions and are reported in the
statement of activities, as'net assets released from restriction. Donor-restricted contributions whose
restrictions expire during the. same. ‘fi scal year are recognized as contribution without donor
restrictionst
Grants’ and contracts -
Revenue from grants and contracts with resource providers such as the government and its
agencies, other organizations and private foundations are accounted for either as exchange
transactions or:as contributions. For purposes of determining whether a transfer of asset is a
contribution or.an exchange, the Organization deems that the resource provider is not synonymous
with the general public, i.e., indirect benefit received by the public as a result of the assets
transferred is not deemed equivalent to commensurate value received by the resource provider.
Moreover, the execution of a resource provider's mission or the positive sentiment from acting as a
donor is not deemed to constitute commensurate value received by a resource provider. Revenue
from grants and contracts that are accounted for as exchange transactions is recognized when
performance obligations have been satisfied. Grants and contracts awarded for the acquisition of
long-lived assets are reported as nonoperating revenue, in the absence of donor stipulations to the
contrary, during the fiscal year in which the assets are acquired. Cash received in excess of
revenue recognized is recorded as refundable advances.
On the other hand, when the resource provider does not receive commensurate value, the
transaction is accounted for as a contribution.
14

United Community & Family Services, Inc.
Notes to Financial Statements
June 30, 2020 and 2019
Patient service revenue
The Organization has agreements with third-party payors that provide for payments to the
Organization at amounts different from its established rates. Payment arrangements include
predetermined fee schedules and discounted charges. Service fees are reported at the estimated
net realizable amounts from patients, third-party payors and others for services rendered, including
retroactive adjustments under reimbursement agreements with third-party payors, which are subject
to audit by administrating agencies. These adjustments are accrued on an estimated basis and are
adjusted in future periods as final settlements are determined.
The Organization provides care to certain patients under Medicaid and Medicare payment
arrangemenis. Laws and regulations governing the Medicaid and Medicare programs are complex
Charity care
The Organization is open to all patients, regardless of h
business, the Organization renders services to patié
healthcare. The Organization provides care to these patients who meet certain criteria under its
sliding fee discount policy without charge or at: amounts less» than the established rates. Charity
Organization maintains records to identify and: ‘monitor the. level of sliding discount it provides. For
uninsured self-pay patients that do not qualify f for charity care, the Organization recognizes revenue
on the basis of its standard rates, of services provided or on the basis of discounted rates, if
negotiated or provided by policy. On the, basis of historical experience, a significant portion of the
Organization's uninsured patients will'be unable or unwilling to pay for the services provided. Thus,
the Organization records nt provision for uncollectible accounts related to uninsured
patients in the period the sen are provided. Based on the cost of patient services, charity care
approximated $342,000 and ge, 000 for th years ended June 30, 2020 and 2019, respectively.
Donated services
Donated services are: recognized if the. services received (a) create or enhance non-financial assets
or (b) require ‘specialized skills, provided by individuals possessing those skills, and would typically
need to be purchased if not provided by donation. There were no donated services during the years
ended Jue 30, 2020 and: 2019.
Cost settlement
The Organization:is subject to cost settlement procedures prescribed by various state agencies. As
of June 30, 2020 and 2019, management has recorded a cost settlement payable of $584,147 and
$728,039, respectively, which is included within accounts payable and other in the accompanying
statements of financial position.
Deferred financing costs
Deferred financing costs, net of accumulated amortization, are reported as a direct deduction from
the face amount of the debt to which