HomeMy WebLinkAboutDVIP Financial_RedactedDOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
FINANCIAL STATEMENTS AND
SINGLE AUDIT COMPLIANCE REPORT
YEARS ENDED JUNE 30, 2023 AND 2022
CPAs I CONSULTANTS I WEALTH ADVISORS
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DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
TABLE OF CONTENTS
YEARS ENDED JUNE 30, 2023 AND 2022
INDEPENDENT AUDITORS' REPORT
FINANCIAL STATEMENTS
STATEMENTS OF FINANCIAL POSITION
STATEMENTS OF ACTIVITIES
STATEMENTS OF FUNCTIONAL EXPENSES
STATEMENTS OF CASH FLOWS
NOTES TO FINANCIAL STATEMENTS
SUPPLEMENTARY INFORMATION
1
4
5
7
9
10
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 20
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR
FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER
COMPLIANCE, AND REPORT ON THE SCHEDULE OF EXPENDITURES OF
FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE 22
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
41.
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 28
SCHEDULE OF FINDINGS AND QUESTIONED COSTS 29
CU!,con amonAllen LLP
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INDEPENDENT AUDITORS' REPORT
Board of Directors
Domestic Violence Intervention Program, Inc.
Iowa City, Iowa
Report on the Audit of the Financial Statements
Opinion
We have audited the accompanying financial statements of Domestic Violence Intervention Program,
Inc. (the Agency), which comprise the statements of financial position as of June 30, 2023 and 2022,
and the related statements of activities, functional expenses, and cash flows for the years then ended,
and the related notes to the financial statements.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
financial position of the Agency as of June 30, 2023 and 2022, 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.
Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States
of America (GAAS) and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States. Our responsibilities under those
standards are further described in the Auditors' Responsibilities for the Audit of the Financial
Statements section of our report. We are required to be independent of the Agency and to meet our
other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinion.
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.
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Board of Directors
Domestic Violence Intervention Program, Inc.
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 the Agency's ability to
continue as a going concern within one year after the date that the financial statements are available to
be issued.
Auditors' 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 auditors' 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 GAAS and Government
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 material 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.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify 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 the Agency's internal control. Accordingly, no such opinion is
expressed.
• 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.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate,
that raise substantial doubt about the Agency'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.
(2)
Board of Directors
Domestic Violence Intervention Program, Inc.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated March 14,
2024, on our consideration of the Agency'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 the Agency'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 the Agency's internal control over financial reporting and compliance.
CliftonLarsonAllen LLP
Cedar Rapids, Iowa
March 14, 2024
(3)
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
STATEMENTS OF FINANCIAL POSITION
JUNE 30, 2023 AND 2022
2023
2022
ASSETS
CURRENTASSETS
Cash
$ 23,841
$
111,083
Investments
95,922
61,277
Grants Receivable
235,801
227,421
Contributions Receivable- United Way
75,2D0
76,500
Pledges Receivable - Capital Campaign
213,255
107,146
Prepaid Expenses
8.567
15.701
Total Current Assets
652,586
599,128
LONG-TERM PLEDGES RECEIVABLE- CAPITAL CAMPAIGN, NET
280,957
167,962
BENEFICIAL INTEREST IN ASSETS HELD BY
COMMUNITY FOUNDATION
7,832
7,174
PROPERTY AND EQUIPMENT
Land
300,146
300,146
Building and Improvements
1,428,029
1,255,718
Equipment
53,662
53,662
Vehicles
66,179
66,179
Construction in Progress
800.246
141.500
Total
2,648,462
1,817,405
Less: Accumulated Depreciation
/861.3941
//7794.288)
Net Property and Equipment
1,787,068
1.023.137
Total Assets
$ 2.728.443
$
1.797.401
LWBILITIESAND NETASSETS
CURRENT LIABILITIES
Accounts Payable
$ 116,994
$
16,315
Accrued Expenses
179,430
182,165
Current Maturities of Note Payable
7.195
6,976
Total Current Liabilities
303,619
205,456
LONG-TERM LIABILITIES
Note Payable
157,425
164,635
CDBG Loan
355.018
113.895
Total Long -Term Liabilities
512.443
278.530
Total Liabilities
816,062
483,986
NET ASSETS
Without Donor Restrictions
333,821
539,771
With Donor Restrictions
1.578,560
773.644
Total Net Assets
1,912,381
1.313.415
Total Liabilities and Net Assets
$ 2,728.443
$
1,797.401
See accompanying Notes to Financial Statements.
(4)
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2023
SUPPORT AND REVENUE
Contributions
Capital Campaign Contributions
United Way Allocation
City and County Grants
Federal and Stale Grants
In -Kind Contributions
Payroll Protection Program Loan Forgiveness
Miscellaneous Income
Fundraisers, Net
Investment Income, Net
Change in Beneficial Interest in Assets Held
by Community Foundation
Loss on Disposal of Property and Equipment
Net Assets Released from Restrictions,
Satisfaction of Purpose and Time Restrictions
Total Support and Revenue
EXPENSES
Program Services
Supporting Activities:
General and Management
Fundraising
Total Expenses
CHANGE IN NET ASSETS
Net Assets - Beginning of Year
NET ASSETS - END OF YEAR
iIr➢lr'.
Without Donor With Donor
Restrictions
Restrictions
Total
$ 458,529
$ 2,659
$ 461,188
-
865,882
865,882
14,804
77,350
92,154
146,153
-
146,153
1,419,477
25,000
1,444,477
30,252
18,228
48,480
488
-
488
13,188
-
13,188
41,383
-
41,383
15
13,020
13,035
658
-
658
(1,672)
-
(1,672)
197.223
(197,223)
-
2,320,498
04,916
3,125,414
1,961,016
-
1,961,016
305,249
-
305,249
260.183
-
260.183
2.526.448
-
2.526.448
(205,950)
804,916
598,966
539,771
773,644
1.313.415
$ 333.821
S t578.560
$ 1.912.381
See accompanying Notes to Financial Statements.
(5)
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2022
2022
Without Donor
With Donor
Restrictions
Restrictions
Total
SUPPORT AND REVENUE
Contributions
$ 499,109
$ 9,298
$ 508,407
Capital Campaign Contributions
560,448
560,448
United Way Allocation
18,781
$4,916
103,697
City and County Grants
122,339
-
122,339
Federal and State Grants
1,592,986
25,000
1,617,986
In-IOnd Contributions
62,655
25,715
88,370
Payroll Protection Program Loan Forgiveness
46,270
-
46,270
Miscellaneous Income
10,661
-
10,661
Fundraisers, Net
23,879
-
23,879
Investment Income, Net
15
11,278
11,293
Change in Beneficial Interest in Assets Held
by Community Foundation
(1,461)
-
(1,461)
Net Assets Released from Restrictions,
Satisfaction of Purpose and Time Restrictions
74.017
(74,017)
-
Total Support and Revenue
2,449,251
642,638
3,091,889
EXPENSES
Program Services
1,955,701
-
1,955,701
Supporting Activities:
General and Management
234,668
-
234,668
Fundraising
261,679
-
261,679
Total Expenses
2.452.048
-
2.452.048
CHANGE IN NET ASSETS
(2,797)
642,638
639,841
Net Assets- Beginning of Year
542,568
131, 006
673,574
NET ASSETS - END OF YEAR
S 539.771
S 773.644
$ 1.313.415
See accompanying Notes to Financial Statements.
(6)
Salaries
Employee Benefits
Payroll Taxes
Insurance
Professional Expense
Building and Equipment Repairs
Resident Assistance
Occupancy
Telephone
Office Supplies and Postage
Travel
Dues and Memberships
Program Supplies
Staff Development
Service Charges
Interest Expense
Depreciation
Total Expenses
Less: Expenses Netted Against
Revenues on the Statement of
Activities:
Cost of Direct Benefits to Donors
Total Expenses Included in
the Expense Section of
the Statement of Activities
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
STATEMENT OF FUNCTIONAL EXPENSES
YEAR ENDED JUNE 30, 2023
OZ@k*i.
Program Services
Supporting Activities
Total Program
General and
Total
Outreach
Shelter
Services
Management
Fundraising
Expenses
$ 584,104
$ 532,136
$ 1,116,240
$ 182,202
$ 131,231
$ 1,429,673
51,320
50,130
101,450
13,231
13,649
128,530
42,681
41,690
84,371
11,004
11,517
106,892
9,727
16,919
26,646
3,583
2,013
32,242
7,642
4,443
12,085
34,950
65,010
112,045
632
62,524
63,156
11
-
63,167
342,147
-
342,147
-
-
342,147
10,760
24,862
35,622
4,594
2,222
42,438
20,847
9,670
30,517
24,079
3,607
58,203
2,462
2,958
5,420
6,586
14,256
26,262
38,118
163
38,281
-
5
38,286
11,255
10,255
21,510
3,510
2,529
27,549
4,454
9,451
13,905
1,718
10,945
26,568
347
189
536
6,353
704
7,593
3
11
14
2,975
2,267
5,256
-
6,119
6,119
170
-
6,289
32.964
30.033
62.997
10283
7.406
80.686
1,159,463
801,553
1,961,016
305,249
267,561
2,533,826
- - - - 7.378 7.378
$ 1,159,463 S 801.553 $ 1.961.016 $ 305.249 $ 260.183 $ 2.526.448
See accompanying Notes to Financial Statements.
m
Salaries
Employee Benefits
Payroll Taxes
Insurance
Professional Expense
Building and Equipment Repairs
Resident Assistance
Occupancy
Telephone
Office Supplies and Postage
Travel
Dues and Memberships
Program Supplies
Staff Development
Service Charges
Interest Expense
Depreciation
Total Expenses
Less: Expenses Netted Against
Revenues on the Statement of
Activities:
Cost of Direct Benefits to Donors
Total Expenses Included in
the Expense Section of
the Statement of Activities
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
STATEMENT OF FUNCTIONAL EXPENSES
YEAR ENDED JUNE 30, 2022
Program Services
Total Program
Outreach
Shelter
Services
$ 646,153
$ 413,250
$ 1,059,403
66,357
46,029
112,386
46,994
32,598
79,592
10,020
14,541
24,561
4,830
1,725
6,555
1,224
45,533
46,757
343,877
55,753
399,630
11,264
23,516
34,780
20,401
10,671
31,072
5,327
14,132
19,459
47,469
121
47,590
11,829
7,567
19,396
3,499
6,122
9,621
406
299
705
31
594
625
-
5,807
5,807
35229
22.533
57.762
1,254,910
700,791
1,955,701
Supporting Activities
General and
Total
Management
Fundraising
Expenses
$ 139,948
$ 132,187
$ 1,331,538
15,462
16,174
144,022
10,951
11,455
101,998
2,727
1,902
29,190
27,699
74,417
108,671
-
3
46,760
-
399,630
3,820
1,708
40,308
6,798
1,100
38,970
8,936
17,992
46,387
124
5
47,719
2,561
2,420
24,377
-
-
9,621
2,136
81
2,922
4,768
2,861
8,254
1,108
-
6,915
7,630
7,207
72.599
234,668
269,512
2,459,881
7.833 7.833
$ 1,254,910 $ 700,791 $ 1.955.701 $ 234.668 $ 261.679 $ 2.452.048
See accompanying Notes to Financial Statements.
(8)
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
STATEMENTS OF CASH FLOWS
YEARS ENDED JUNE 30, 2023 AND 2022
2023
2022
CASH FLOWS FROM OPERATING ACTIVITIES
Change in Net Assets
$ 598,966
$ 639,841
Adjustments to Reconcile Change in Net Assets to
Net Cash Used by Operating Activities:
Depreciation
80,686
72,599
Unrealized (Gain) Loss on Investments
(15,227)
7,006
Realized (Gain) Loss on Investments
3,335
(17,689)
Donated Property and Equipment
(42,028)
(75,90(3)
Loss on Disposal of Property and Equipment
1,672
-
Payroll Protection Program Loan Forgiveness
-
(46,270)
Capital Campaign Contributions Received
(583,060)
(285,340)
Change in Beneficial Interest in Assets
Held by Community Foundation
(658)
1,461
Effects of Changes in Operating Assets and Liabilities:
Grants Receivable
(8,380)
(8,796)
Contributions Receivable
1,300
(3,500)
Pledges Receivable
(219,104)
(275,108)
Prepaid Expenses
7,134
1,947
Accounts Payable
1,897)j
AccruedExpenses
((1,976)j
((
Cash Used by Operating Activities
(116,123J
(14,751J
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of Property and Equipment
(705,558)
(66,178)
Purchase of Investments
(179,137)
(135,149)
Proceed from Sale of Investments
156.384
84.554
Net Cash Used by Investing Activities
(728,311)
(116,773)
CASH FLOWS FROM FINANCING ACTIVITIES
Capital Campaign Pledge Payments Received
583,060
285,340
Payments on Note Payable
(6,991)
(6,718)
Proceeds from CDBG Loan
241,123
-
Repayments of Line of Credit
-
46.711)
Net Cash Provided by Financing Activities
817.192
131.911
NET INCREASE (DECREASE) IN CASH
(87,242)
100,387
Cash - Beginning of Year
111,083
10.696
CASH - END OF YEAR
$ 23.841
$ 711.083
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash Paid for Interest Expense
$ 6.289
$ 6.915
SUPPLEMENTAL DISCLOSURE OF NONCASH INVESTING
AND FINANCING ACTIVITIES
Donated Property and Equipment
$ 42.028
$ 75.906
Property and Equipment Additions Included in Accounts Payable
$ 98,703
$
See accompanying Notes to Financial Statements.
(9)
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023 AND 2022
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of Activities
The Domestic Violence Intervention Program, Inc. (the Agency) was created to provide
shelter and support services for families who are victims of domestic violence. The Agency
serves Cedar, Des Moines, Henry, Iowa, Johnson, Lee, Van Buren, and Washington
counties. Significant accounting policies followed by the Agency are presented below.
Use of Estimates in Precarino Financial Statements
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, expenses, gains, losses, and other changes in net assets during the
reporting period. Actual results could differ from those estimates.
Investments
Investments are recorded at fair market value, with gains and losses resulting from market
fluctuations recognized in the period in which the fluctuations occur. Investment return
consists of interest and dividend income, realized and unrealized gains and losses, less
external investment expenses, and is reported in the statement of activities as an increase
or decrease in net assets without donor restrictions unless the use of the assets is restricted
by the donor.
Prooertv and Eauioment
Property and equipment which were purchased are staled at their original cost, and donated
property and equipment are recorded at fair market value at the date of receipt.
Expenditures for property and equipment in excess of $5,000 are capitalized. All property
and equipment are depreciated over their estimated useful lives ranging from 5 years to 40
years using the straight-line method of depreciation.
Net Assets
Net assets are based on the existence or absence of donor -imposed restrictions. The
following is a description of each class:
Net Assets Without Donor Restrictions — Net assets available for use in general
operations and not subject to donor -imposed restrictions. The Agency's governing board
may earmark portions of its net assets without donor restrictions as board -designated for
various purposes.
Net Assets With Donor Restrictions — Net assets subject to donor -imposed restrictions
which will be satisfied by actions of the Agency or passage of time.
(10)
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023 AND 2022
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Grants Receivable
Substantially all of the Agency's grants receivable is third -party reimbursements due from
governmental units. Grants receivable are carried at original invoice amount less an
estimate made for doubtful receivables based on a review of all outstanding amounts.
Management determines the allowance for doubtful accounts by identifying troubled
accounts and by using historical experience applied to an aging of accounts. Grants
receivable are written off when deemed uncollectible. Recoveries of grants receivable
previously written off are recorded when received. No allowance and provision for doubtful
accounts has been made for the years ended June 30, 2023 and 2022.
Revenue Recognition
Contributions are recognized when cash, 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 substantially met. All contributions
receivable at June 30, 2023 and 2022, are due within one year.
A portion of revenue is derived from cost -reimbursable federal, state, city, and county
grants, which are conditioned upon certain performance requirements and/ or the incurrence
of allowable qualifying expenses. Amounts received are recognized as revenue when
expenditures have been incurred in compliance with specific grant provisions. Amounts
received prior to incurring qualifying expenditures are reported as refundable advances in
the statement of financial position. As of June 30, 2023 and 2022, $766,964 and $593,310
of cost reimbursable grants, respectively, have not been recognized as revenue because
qualifying expenditures have not yet been incurred. No amounts have been received in
advance under federal, state, city, and county grants.
Fundraising revenue is equal to the fair value of direct benefits to donors, and contribution
revenue for the difference. The contribution portion is recognized at a point in time when
received and the direct benefits to donors portion is recognized as events occur.
Fundraising revenue received during the current period in exchange for services that will
occur in the next fiscal period is deferred until that time.
A number of volunteers have made significant contributions of their time in the furtherance
of the Agency's programs. The value of this contributed time is not reflected in the
accompanying statements of activities because the donated services do not create or
enhance nonfinancial assets, require specialized skills, or would typically need to be
purchased if not provided by donation.
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023 AND 2022
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Beneficial Interest in Assets Held by Community Foundation
Certain funds are held by the Community Foundation of Johnson County (the Foundation),
in permanent designated agency endowment funds, for the benefit of the Agency. The
transactions with the Foundation are deemed to be reciprocal and, therefore, the value of
the funds held by the Foundation is recognized as an asset (beneficial interest in assets
held by community foundation) by the Agency. Control over the investment or reinvestment
of the funds is exercised exclusively by the Foundation. The designated fund is available at
any time for distribution to the Agency. During the years ended June 30, 2023 and 2022, no
funds were distributed to the Agency.
Functional Expenses
The financial statements report certain categories of expenses that are attributed to more
than one program or supporting function. Therefore, expenses require allocation on a
reasonable basis that is consistently applied. The expenses that are allocated include
salaries, employee benefits, insurance, occupancy, dues and memberships, and
depreciation, which are allocated on the basis of estimates of time and effort.
Income Taxes
The Agency is exempt from income taxes under provisions of Section 501(c)(3) of the
Internal Revenue Code.
When tax returns are filed, it is highly certain that some positions taken would be sustained
upon examination by the taxing authorities, while others are subject to uncertainty about the
merits of the position taken or the amount of the position that would be ultimately sustained.
The benefit of a tax position is recognized in the financial statements in the period during
which, based on all available evidence, management believes it is more likely than not that
the position will be sustained upon examination, including the resolution of appeals or
litigation processes, if any. The Agency had no uncertain tax positions that are required to
be recorded as of June 30, 2023 or 2022.
Adoption of Accountina Princiole
In February 2016, the Financial Accounting Standards Board (FASB) issued Accounting
Standards Update (ASU) 2016-02, Leases (Topic 842). This new standard increases
transparency and comparability among organizations by requiring the recognition of right -of -
use (ROU) assets and lease liabilities on the statement of financial position. Most prominent
among the changes in the standard is the recognition of ROU assets and lease liabilities by
lessees for those leases classified as operating leases. Under the standard, disclosures are
required to meet the objective of enabling users of the financial statements to assess the
amount, timing, and uncertainty of cash flows arising from leases.
The Agency adopted the requirements of the guidance effective for the year ended June 30,
2023, and has elected to apply the provisions of this standard to the beginning of the period
of adoption.
(12)
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023 AND 2022
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Adoption of Accountino Principle (Continued)
The Agency has elected to adopt the package of practical expedients available in the year of
adoption. The Agency has elected to adopt the available practical expedient to use hindsight
in determining the lease term and in assessing impairment of the Agency's ROU assets.
The Agency has no material leases subject to Topic 842 for the year ended June 30, 2023.
NOTE2 LIQUIDITY AND AVAILABILITY
Financial assets available for general expenditure, that is, without donor or other restrictions,
limiting their use, within one year of the statement of financial position date, comprise the
following as of June 30:
Cash
Investments
Grants Receivable
Contributions Receivable - United Way
Total
2023 2022
$ 23,841 $ 111,083
95,922 61,277
235,801 227,421
75,200 76,500
$ 430.764 $ 476.281
The Agency receives contributions each year from donors, which are available to meet
annual cash needs for general expenditures. All grant funds are paid monthly over a
12-month period. For the purposes of analyzing resources available to meet general
expenditures over a 12-month period, the Agency considers all expenditures related to its
ongoing activities of shelter and outreach services, as well as conduct of services
undertaken to support those activities as general expenditures. In addition, to help manage
unanticipated liquidity needs, the Agency has a committed line of credit in the amount of
$300,000 which can be drawn upon.
NOTE 3 INVESTMENTS
The composition of investments is as follows at June 30
2023
2022
Cash and Cash Equivalents
$ 2,892
$ 2,255
Mutual Funds:
Fixed Income
25,617
16,647
Equities
67,413
42.375
Total Investments
$ 95.922
$ 61.277
(13)
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023 AND 2022
NOTE 3 INVESTMENTS (CONTINUED)
The composition of investment return is as follows for the years ended June 30:
Interest and Dividends
Investment Fees
Realized Gain (Loss)
Unrealized Gain (Loss)
Total Investment Income, Net
NOTE 4 FAIR VALUE MEASUREMENT
2023
2022
$ 2,085
$ 1,012
(942)
(402)
(3,335)
17,689
15,227
7 006)
$ 13.035
$
4293
Accounting principles generally accepted in the United States of America establishes a
framework for measuring fair value. The framework provides a fair value hierarchy that
prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives
the highest priority to unadjusted quoted prices in active markets for identical assets or
liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3
measurements). The three levels of the fair value hierarchy are described as follows:
Level 1 — Inputs to the valuation methodology are unadjusted quoted prices for
identical assets or liabilities in active markets;
Level 2 — Inputs other than quoted prices included within Level 1 that are observable
for the asset or liability, either directly or indirectly. These include quoted prices for
similar assets or liabilities in active markets, quoted prices for identical or similar
assets or liabilities in markets that are not active, inputs other than quoted prices that
are observable for the asset or liability, and market -corroborated inputs.
Level 3 — Inputs to the valuation methodology are unobservable and significant to the
fair value measurement.
The asset or liability's fair value measurement level within the fair value hierarchy is based
on the lowest level of any input that is significant to the fair value measurement. Valuation
techniques used need to maximize the use of observable inputs to minimize the use of
unobservable inputs.
Following is a description of the valuation methodologies used for assets measured at fair
value.
Mutual Funds: Securities listed on a national market or exchange and valued at the
last sales price or if there is no sale and the market is still considered active, at the
last transaction price before year-end.
(14)
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023 AND 2022
NOTE 4 FAIR VALUE MEASUREMENT (CONTINUED)
The following table presents assets measured at fair value by classification within the fair
value hierarchy as of June 30, 2023,
Level Level
Level Total
Mutual Funds:
Fixed Income $ 25,617 $ -
$ - $ 25,617
Equities 67,413
67,413
Total Investments $ 93.030 $
$ $ 93.030
The following table presents assets measured at fair value by classification within the fair
value hierarchy as of June 30, 2022,
Level Level
Level Total
Mutual Funds
Fixed Income $ 16,647 $ -
$ - 16,647
Equities 42,375
42,375
Total Investments $ 59,022 $
$ $ 59,022
NOTES NET ASSETS WITH DONOR RESTRICTIONS
Net assets with donor restrictions are restricted for the following purposes as of June 30:
2023
2022
Future Operations (United Way)
$ 75,200
$ 76,500
Coopers House
16,018
65,886
Capital Campaign
1.487.342
631.258
Total
$ 1.678.560
$ 773.644
NOTE 6 SIGNIFICANT FUNDING SOURCES
During the years ended June 30, the Agency
received revenue and
support from the
following major sources, defined as greater than 10%
of total revenue and
support.
2023
2022
Crime Victim Assistance Division
of Iowa Department of Justice
$ 937,189
$ 807,502
Percent of Revenue and Support
30%
26%
Grants Receivable at Year -End
$ 179,273
$ 117,475
Iowa Finance Authority - Emergency Solutions
Grant Program
Percent of Revenue and Support
Grants Receivable at Year -End
$ 242,272 $ 432,035
8% 14%
$ 24,385 $ 39,485
(15)
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023 AND 2022
NOTE 7 EMPLOYEE BENEFIT PLAN
The Agency offers a SIMPLE IRA plan for employees who earn at least $5,000 in
compensation during any two preceding years. The employer matches contributions up to
3% of salary. Employees are able to participate with increasing vesting percentages over
the first five years. Retirement plan expense was $24,820 and $27,645 for the years ended
June 30, 2023 and 2022, respectively.
NOTE 8 OPERATING LEASE AND RENTAL EXPENSE
The Agency leases office space and vehicles under cancellable and noncancellable
agreements that require minimum annual rentals. Future minimum lease payments as of
June 30, 2023, consist of the following:
Year Ending June 30. Amount
2024 $ 22,876
2025 4.488
Total $ 27.364
Total rent expense for the years ended June 30, 2023 and 2022, was $44,603 and $93,491,
respectively.
NOTE 9 CONTINGENCY
In consideration of Community Development Block Grant (CDBG) funds received from the
City of Iowa City (the City), liens totaling $695.361 and $454,238 as of June 30, 2023 and
2022, respectively, have been established in favor of the City as lien holder upon land,
buildings, personal property, and if applicable, revenues and income from this property.
Repayment of grant funds received will not be required and the liens will be released if the
Agency continues to comply with the terms of the grant agreements, which include
continuing to own the existing property and continuing to operate as a domestic violence
shaker. The liens are scheduled to expire at various times through June 2043. The Agency
plans to utilize the properties for their intended purpose through the expiration date of the
liens, therefore, no liability has been recorded by the Agency.
NOTE 10 CDBG LOANS
During the year ended June 30, 2020, the Agency entered into a CDBG conditional
occupancy loan. Proceeds from this loan were to be used to install fencing, make interior
alterations, and improve parking areas at the shelter. These funds were to be used by
June30, 2020, and were administered on a cost reimbursement basis in the amount of
$113,895. If the Agency doesn't sell, assign, transfer any interest in the property, or rent the
property prior to June 30, 2032, no payments will be required on the principal amount. If the
terms are not met the principal is due immediately in full.
(16)
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023 AND 2022
NOTE 10 CDBG LOANS (CONTINUED)
During the year ended June 30, 2023, the Agency entered into a CDBG conditional
occupancy loan. Proceeds from this loan were to be used for the construction of a new
shelter for victims of domestic violence for an amount not to exceed $545,000. All funds for
the project must be disbursed by June 15, 2024. Funds are administered on a cost
reimbursement basis and the Agency received funds totaling $241,123 for the year ended
June 30, 2023. If the Agency doesn't sell, assign, transfer any interest in the property, or
rent the property prior to June 30, 2043, no payments will be required on the principal
amount. If the terms are not met the principal is due immediately in full.
NOTE 11 LINE OF CREDIT
The Agency has a $300,000 revolving line of credit which expires May 2024. Monthly
interest only payments are due bearing a variable rate of prime plus 1.0% (9.50% as of
June 30, 2023). Any outstanding principal plus all accrued unpaid interest at May 26, 2024
is due in one final payment. This line of credit is collateralized by substantially all of the
Agency's assets. As of June 30, 2023, there was no outstanding principal or interest
accrued.
NOTE 12 NOTE PAYABLE
The Agency has a note payable due September 25, 2025, requiring monthly payments of
$1,044, including interest at a rate of 3.25% per annum, and a final balloon payment at
maturity for the outstanding balance. The note is secured by real property located at
The outstanding balance of the
note payable at June 30, 2023 is $164,620. Future maturities of the note payable as of
June 30, 2023 are as follows:
Year End irl June 30.
Amount
204
$ 7,195
2025
7,450
2026
149,975
Total
$ 164.620
This agreement contains various restrictive covenants, including a minimum net worth.
Management believes they are in compliance with all covenants as of June 30, 2023.
(17)
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023 AND 2022
NOTE 13 CAPITAL CAMPAIGN
In Fall 2021, the Agency began a capital campaign to raise $6 million over six years to
undergo a building expansion project. Construction of the project commenced in June 2023.
Capital campaign pledges receivable activity is as follows as of June 30:
2023 2022
Pledges $ 1,466,387 $ 600,504
Payments Received (868,400) (285,340)
Discount to Present Value (103,775) (40,056)
Total Pledges Receivable - Capital
Campaign, Net $ 494.212 $ 275.108
Capital campaign pledges receivable as of June 30, 2023, will be paid in the following fiscal
years:
Year Endina June 30. Amount
2024 $ 213,255
2025 161,263
2026 144,127
2027 79,342
Total Pledges Receivable - Capital Campaign, Gross 597,987
Discount to Present Value (103,775)
Total Pledges Receivable - Capital Campaign, Net $ 494.212
Capital campaign contributions activity is as follows for the years ended June 30:
2023 2022
Pledges $ 929,601 $ 600,504
Discount to Present Value f63,719) 140,056)
Total Capital Campaign Contributions $ 65.882 $ 560.448
Capital campaign contributions and related pledges receivable were discounted at a rate of
9.5% and 6.5% for the years ended June 30, 2023 and 2022, respectively. The allowance
for doubtful accounts is based on management's assessment of the collectability of specific
pledges and the aging of pledges receivable. No allowance for doubtful accounts was
recorded for the years ended June 30, 2023 and 2022, as all outstanding pledges are
expected to be received. As of June 30, 2023, $800,246 was included in construction in
progress on the statement of financial position related to the construction of the new shelter.
As of June 30, 2023, the Agency entered into several contracts with various architectural,
engineering, and construction companies for services related to the building expansion
project. As of June 30, 2023, a total of $6,611,282 was yet to be paid on these contracts.
(18)
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023 AND 2022
NOTE 14 IN -KIND CONTRIBUTIONS
The Agency received $42,028 and $75,906 of donated property and equipment for the years
ended June 30, 2023 and 2022, respectively. These items are recorded at the value
determined by the donor which is the value the Agency would otherwise have to pay if the
items were not donated. Depreciation expense related to the donated property and
equipment is allocated among program and supporting services based on estimated time
and effort.
The Agency receives various services/supplies for general operations and programming.
These items are recorded at the value determined by the donor which is the value the
Agency would otherwise have to pay if the services or supplies were not donated. There
were no donor -imposed restrictions related to these in -kind contributions for the years ended
June 30, 2023 and 2022.
The Agency received the following in -kind contributions for the year ended June 30, 2023:
Program Management
Services and General Fundraising Total
Gift Cards $ 4,840 $ - $ - $ 4,840
Professional Fees - - 1,005 1,005
Travel 607 607
Total $ 5,447 $ $ 1,005 $ 6,452
The Agency received the following in -kind contributions for the year ended June 30, 2022:
Program Management
Services and General Fundraising Total
Gift Cards $ 8,075 $ - $ - $ 8,075
Office Supplies - - 3,716 3,716
Professional Services 673 673
Total $ 8.075 $ $ 4.389 $ 12,464
NOTE 15 SUBSEQUENT EVENTS
In October 2023, the Agency entered into an agreement with the Housing Trust Fund of
Johnson County in which the Agency was granted a $250,000 forgivable loan and a
$250,000 repayable 40-year interest -free loan for the construction of the new shelter facility.
These funds are to be administered on a cost reimbursement basis.
Management evaluated subsequent events through March 14, 2024, the date the financial
statements were available to be issued. Events or transactions occurring after
June 30, 2023, but prior to March 14, 2024, that provided additional evidence about
conditions that existed at June 30, 2023, have been recognized in the financial statements
for the year ended June 30, 2023. Events or transactions that provided evidence about
conditions that did not exist at June 30, 2023, but arose before the financial statements were
available to be issued, have not been recognized in the financial statements for the year
ended June 30, 2023.
(19)
SUPPLEMENTARY INFORMATION
CliRonL rsonAllen LLP
CLAconnec[.wm
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
Board of Directors
Domestic Violence Intervention Program, Inc.
Iowa City, Iowa
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, the financial statements of Domestic Violence
Intervention Program, Inc. (the Agency) which comprise the statement of financial position as of
June 30, 2023, and the related statements of activities, functional expenses, and cash Flows for the
year then ended, and the related notes to the financial statements, and have Issued our report thereon
dated March 14, 2024.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Agency's internal
control over financial reporting (internal control) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinion on the financial statements,
but not for the purpose of expressing an opinion on the effectiveness of the Agency's internal control.
Accordingly, we do not express an opinion on the effectiveness of the Agency's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a 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 significant deficiency is a deficiency, or a combination of deficiencies, in internal control
that is less severe than a material weakness, yet important enough to merit 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 that might be material
weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies
may exist that were not identified. We identified certain deficiencies in internal control, described in the
accompanying schedule of findings and questioned costs as item 2023-001 that we consider to be a
material weakness.
CLA(alkonlnrzorAller uF)is ar rdependen[ r e.wor< Temper of CLA Global See nAdnhel am/d, aimer.
(20)
Board of Directors
Domestic Violence Intervention Program, Inc.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Agency's financial statements are free
from 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.
Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the Agency's
response to the findings identified in our audit and described in the accompanying schedule of findings
and questioned costs. The Agency's response was not subjected to the other auditing procedures
applied in the audit of the financial statements and, accordingly, we express no opinion on the
response.
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
entity'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 entity's internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
Clifton LarsonAllen LLP
Cedar Rapids, Iowa
March 14, 2024
(21)
CliRonL rsonAiien LLP
CLAconnec[.wm
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR
FEDERAL PROGRAM, REPORT ON INTERNAL CONTROL OVER COMPLIANCE,
AND REPORT ON THE SCHEDULE OF EXPENDITURES OF
FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE
Board of Directors
Domestic Violence Intervention Program, Inc.
Iowa City, Iowa
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited Domestic Violence Intervention Program, Inc. (the Agency)'s compliance with the
types of compliance requirements identified as subject to audit in the OMB Compliance Supplement
that could have a direct and material effect on the Agency's major federal program for the year ended
June 30, 2023. The Agency's major federal program is identified in the summary of auditors' results
section of the accompanying schedule of findings and questioned costs.
In our opinion, the Agency complied, in all material respects, with the compliance requirements referred
to above that could have a direct and material effect on its major federal program for the year ended
June 30, 2023.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America (GARS); the standards applicable to financial audits contained in Government
Auditing Standards issued by the Comptroller General of the United States; and the audit requirements
of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under
those standards and the Uniform Guidance are further described in the Auditors' Responsibilities for the
Audit of Compliance section of our report.
We are required to be independent of the Agency and to meet our other ethical responsibilities, in
accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence
we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for the
major federal program. Our audit does not provide a legal determination of the Agency's compliance
with the compliance requirements referred to above.
uA(if if e rso.Auer w) erCJ�L CLYIV rorcv, aIone I see n Amehaira„dm.,aarmer.
(22)
Board of Directors
Domestic Violence Intervention Program, Inc.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements of
laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the
Agency's federal programs.
Auditors' Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the
compliance requirements referred to above occurred, whether due to fraud or error, and express an
opinion on the Agency's compliance based on our audit. 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 GAAS, Government Auditing Standards, and the Uniform Guidance will always detect
material noncompliance when it exists. The risk of not detecting material noncompliance resulting from
fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional
omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance
requirements referred to above is considered material if there is a substantial likelihood that, individually
or in the aggregate, it would influence the judgment made by a reasonable user of the report on
compliance about the Agency's compliance with the requirements of its major federal program as a
whole.
In performing an audit in accordance with GARS, Govemment Auditing Standards, and the Uniform
Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material noncompliance, 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 Agency's compliance with the compliance
requirements referred to above and performing other procedures as we considered necessary in
the circumstances.
• Obtain an understanding of internal control over compliance relevant to the audit in order to
design audit procedures that are appropriate in the circumstances 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 the Agency's internal control over
compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit and any significant deficiencies and material weaknesses in
internal control over compliance that we identified during the audit.
(23)
Board of Directors
Domestic Violence Intervention Program, Inc.
Report on 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 a 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 merit
attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the
Auditors' Responsibilities for the Audit of Compliance section above and was not designed to identify all
deficiencies in internal control over compliance that might be material weaknesses or significant
deficiencies in internal control over compliance. Given these limitations, during our audit we did not
identify any deficiencies in internal control over compliance that we consider to be material
weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal
control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal
control over compliance. Accordingly, no such opinion is expressed.
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 the requirements of
the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
(24)
Board of Directors
Domestic Violence Intervention Program, Inc.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
We have audited the financial statements of the Agency as of and for the year ended June 30, 2023,
and have issued our report thereon dated March 14, 2024, which contained an unmodified opinion on
those financial statements. Our audit was performed for the purpose of forming an opinion on the
financial statements as a whole. The accompanying schedule of expenditures of federal awards is
presented for purposes of additional analysis as required by the Uniform Guidance and is not a
required part of the financial statements. Such information 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 schedule
of expenditures of federal awards is fairly stated in all material respects in relation to the financial
statements as a whole.
Clifton LarsonAllen LLP
Cedar Rapids, Iowa
March 14, 2024
(25)
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2023
Federal
Assistance Pass -Through
Federal Grantor/Pass-Through Grantor/ Listing Entity Identifying
Program or Cluster Title Number Number
U.S. Department of Housing and Urban Development
Passed through Iowa Finance Authority:
Emergency Solutions Grant Program 14.231 52001-22
COVID-19 - Emergency Solutions Grant Program 14.231 CV2-52001-20
Total Federal Assistance Listing Number 14.231
Passed through City of Iowa City, Iowa:
Community Development Block Grants —Entitlement Grants Loan 14.218 N/A
Total U.S. Department of Housing and Urban Development
U.S. Department of Justice
Passed through The University of Iowa:
Grants to Reduce Domestic Violence, Dating Violence,
Sexual Assault, and Stalking on Campus 16.525 2020-WA-AX-0013
Passed through Iowa Department of Justice:
Crime Victim Assistance 16.575 DAC-2022
S H-2022
DAC-2023
SH-2023
Total U.S. Department of Justice
See accompanying Notes to Schedule of Expenditures of Federal Awards.
(26)
Total
Federal
Expenditures
$ 84,706
157,566
242,272
728,551
970,823
23,160
389,572
412,732
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED)
YEAR ENDED JUNE 309 2023
Federal Grantor/Pass-Through Grantor/
Program or Cluster Title
D.S. Department of Health & Human Services
Passed through Cedar County, Iowa:
American Rescue Plan Rural Distribution
Passed through City of CoraNille, Iowa:
American Rescue Plan Rural Distribution
Passed through City of Iowa City, Iowa.
American Rescue Plan Rural Distribution
Total Federal Assistance Listing Number 93.498
Passed through Iowa Department of Justice:
FVPSA
Total U.S. Department of Health & Human Services
Department of Homeland Security
Federal Emergency Management Agency
Total Expenditures of Federal Awards
See accompanying Notes to Schedule of Expenditures of Federal Awards.
(27)
Federal
Assistance
Pass -Through
Total
Listing
Entity Identifying
Federal
Number
Number
Expenditures
93.498
N/A $
10,000
93.498
N/A
25,000
93.498
N/A
29.461
64,461
93.671
SH-2022
SH-2023
ARP-TVMH-2022
VS-21-73-ARP
249,335
313,796
97.024
N/A
19,000
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
JUNE 30, 2023
NOTE 1 BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards includes the federal award
activity of Domestic Violence Intervention Program, Inc. (the Agency), under programs of the
federal government for the year ended June 30, 2023. The information in this schedule is
presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform
Guidance). Because the schedule presents only a selected portion of the operations of the
Agency, it is not intended to and does not present the financial position, changes in net
assets, or cash flows of the Agency.
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 the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to
reimbursement. Negative amounts shown on the schedule represent adjustments or credits
made in the normal course of business to amounts reported as expenditures in prior years.
The Agency has not elected to use the 10% de minimis indirect cost rate as allowed under
the Uniform Guidance.
NOTE 3 SUBRECIPIENT PAYMENTS, NONCASH ASSISTANCE, INSURANCE, AND LOANS OR
LOAN GUARANTEES
The purpose of the schedule of expenditures of federal awards is to present a summary of
the Agency's federal grant activity. The Agency did not provide any federal awards to
subrecipients for the year ended June 30, 2023.
NOTE 4 GRANTS WITH CONTINUING COMPLIANCE REQUIREMENTS
The Agency has $454,238 of forgivable grants with continuing federal compliance
requirements included in the schedule of expenditures of federal awards under federal
assistance listing number 14.218 that were expended in previous fiscal years.
(28)
DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2023
Section l— Summary of Auditors' Results
Financial Statements
1. Type of auditors' report issued:
2. Internal control over financial reporting:
• Material weakness(es) identified?
• Significant deficiency(ies) identified?
3. Noncompliance material to financial
statements noted?
11T•S OTO
x yes no
yes x none reported
Federal Awards
1. Internal control over major federal programs:
• Material weakness(es) identified?
• Significant deficiency(ies) identified?
2. Type of auditors' report issued on
compliance for major federal programs: Unmodified
3. Any audit findings disclosed that are required
to be reported in accordance with
2 CFR 200.516(a)?
Identification of Major Federal Programs
Assistance Listing Numbers
14.218
Dollar threshold used to distinguish between
Type A and Type B programs.
Auditee qualified as low -risk auditee?
yes x no
yes x no
yes x none reported
yes x no
Name of Federal Program or Cluster
Community Development Block Grants
$ 750,000
yes x no
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DOMESTIC VIOLENCE INTERVENTION PROGRAM, INC.
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)
YEAR ENDED JUNE 30, 2023
Section 11— Financial Statement Findings
2023-001: Financial statement omoaration and vear-end adiustments
Type of Finding: Material Weakness in Internal Control over Financial Reporting
Condition: The Agency relies on the external auditor to prepare the financial statements and make
year-end adjustments. The board of directors, finance committee, and management share the ultimate
responsibility of the Agency's internal control system. While it is acceptable to outsource various
accounting functions, the responsibility of internal control cannot be outsourced.
Criteria or Specific Requirement: Internal controls should be in place to provide reasonable
assurance that financial statements are prepared in accordance with U.S. GAAP.
Effect: While performing audit procedures the external auditor proposed audit adjustments material to
the financial statements. The effect of this condition increases the possibility that the financial
statements may be misstated and not property disclosed.
Cause: The Agency engages their external auditor to assist in preparing its financial statements and
accompanying disclosures. However external auditors cannot be considered part of the Agency's
internal control system. During the audit material journal entries were made in order to prepare the
financial statements. Management has reviewed and approved the annual financial statements and
related notes, as prepared by their external auditor, and has accepted responsibility for those financial
statements.
Repeat Finding: Yes, see 2022-001.
Recommendation: The Agency should evaluate their financial reporting processes and controls to
determine whether additional controls over the preparation of financial statements can be implemented
to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP.
Views of Responsible Officials: There is no disagreement with the audit finding
Section 111 — Findings and Questioned Costs— Major Federal Programs
Our audit did not disclose any matters required to be reported in accordance with 2 CFR 200.516(a).
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