Primary Outline: Budget Case Study City Vision College 405 Dr. Barbara Clemenson, CPA, CFRE

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1 Case Study City Vision College 405 Dr. Barbara Clemenson, CPA, CFRE Primary Outline: Non-financial questions to ask first. Look at the budget as a PLAN! Is it appropriate? Is the plan in line with your overall mission, or are you chasing money? Consider this both with your programming [expenses] and development [income]. Is it effective? Is it making a difference in the lives of your clients? How do you know? Be careful what you are measuring, and why, when you assess effectiveness. Is it efficient? Is it being run as economically as possible? Consider volunteers, outsourcing, in-sourcing, etc. How to look at the numbers. With the plan in mind, see if the numbers are Reasonable If the plan is calling for an increase or decrease in staff, facility use, etc. are the numbers showing a corresponding change? Acceptable Taking into account the various stakeholders, will they support the overall plan and its corresponding costs/income? What to look for in the numbers: In each case you are looking for VARIANCES What is different than what you expected! Clemenson Case Study 2009 City Vision College 405 1

2 The City Mission Reaching Hearts...Changing Lives Our Mission Is To: Reach hearts by providing help and hope to men, women and children in need Proclaim the life-changing gospel of Jesus Christ, and Offer Christian discipleship programs promoting stability, recovery and personal growth It is our heart's desire to meet the physical and emotional needs of hurting people and introduce them to a living relationship with Jesus Christ. Beyond that, however, we also want to see them grow in faith, recover their God-given sense of worth, develop their abilities, and become responsible, productive citizens who can, in turn, invest in the lives of others. Our Goal is to provide a continuum of care that begins at each individual's point of immediate need and moves him/her along with appropriate resources from Crisis through Recovery and Discipleship to Integration. An important part of this process involves building strategic partnerships with complementary community organizations for our clients' further education, job training, healthcare and other long-term needs, and with local churches for their ongoing spiritual development. CRISIS Meeting immediate physical, emotional and spiritual needs. RECOVERY AND DISCIPLESHIP Breaking down old patterns. Building a new life in Christ. Training the whole person to honor God in: Thoughts Decisions Relationships INTEGRATION Transferring Life Responsibility to Individuals in Work, Family and Church as Christ-honoring, contributing members of society. Crisis Ministry, meeting individuals' immediate physical, emotional and spiritual needs, is the historic basis of The City Mission and the starting point for most of our programs. Successful recovery and discipleship, leading to productive life-long integration into society, requires addressing the total person: thoughts, decisions and relationships. It must challenge and break down ingrained, destructive patterns of thinking and action and replace them with new habits of thought and behavior. This in-depth, Christcentered investment in individuals requires: Chaplains and Bible Teachers to guide individuals into a living relationship with Christ and provide an understanding of the Bible as the guidebook for a productive and fulfilled life; Counselors to help clients overcome addictions and deal with personal and relational issues; Teachers of education, employment readiness and life skills to prepare them to reach their God-given potential. Together they track and help clients find a local church, establish a support network, and identify and overcome obstacles that might hinder their personal growth. But The City Mission staff cannot do this alone. Where appropriate, we rely on the resources, skills and talents of Volunteer, Church and Community Partners to additionally support and guide our clients. The City Mission helps individuals move from crisis through recovery to integration. At this point we release them to others for further education, employment or long-term assistance. We also cease being their primary source of spiritual development, turning this responsibility over to local churches. Clemenson Case Study 2009 City Vision College 405 2

3 The City Mission The Next 25 Years: Goals and Vision In Ministry to Our Clients: Deepening our Service Expanding the Depth of our Services to Provide More Individual Service to the Client and his/her Family for a Longer Length of Time to Help Insure Growth and Successful Participation in Society We want to work increasingly with trained volunteers, local churches and community partners to guide and mentor each client--man, woman and child--and their family members with personal, challenging and spiritual compassion that will assist them not only while they are directly involved in our programs, but will also provide aftercare follow-up and assistance. We also hope to expand and lengthen our ministry to our clients and their families, especially in regard to transitional housing since meeting their housing need is the most costly and difficult step for clients moving from crisis out of recovery back into integration into society. In Outreach to Our Community: Broadening our Service Developing into a Resource for Volunteers, Local Churches and Pastors, and other Community Organizations As we develop additional and deepened ministries and programs for our clients, we want to increasingly become a training resource for volunteers, local churches and their pastors, and community organizations. As we learn and gain from their experience and energy, we will share our expertise with them by providing outreach training and guided opportunities in the various aspects of urban ministry. In Administering Our Resources: Coordinating our Service Coordinating our Ministries so that we Efficiently and Seamlessly Integrate our Services It should not matter what our Client's need or situation. When he/she comes to us, we should assess and meet their immediate needs and begin planning ministry on a family-wide basis, contacting the other ministries and coordinating staff, volunteer, church and community resources so that we minister to every individual in that Client's family. We want to meet every person's need, using the appropriate expertise of each ministry, so they each might come to Christ, grow, and become or improve at being productive members of society. Clemenson Case Study 2009 City Vision College 405 3

4 Division Planning Form - Detailed The Original Plan for This Past Year The Evaluation of the Plan Client Goals *Which of these goals has your ministry accomplished? How well? Why did they succeed or fail? *Which goals will have to be put off into the future? Why must they be put off [money, time, Admin decision, etc]? When would you like to reschedule those goals, if at all? *What did you do in your ministry this past year that wasn't planned? How did that work out? How could it have been done better? Increase GVCC Use: Monthly 5-Day Basic Training session; Overnight or 2 night events monthly for residents; Annual training retreat for Staff. Increase services to Families: Networking to make sure men's children are involved in Pathways; to make sure women are involved in Neighborhood Ministries. Formation of a team or committee sometime this year to pursue this. Improve access to Mental Health Services: Specifics will be influenced by changes in Care Alliance; Mental Health Service, Inc.; Veterans Administration. Install Client Management Software: Collaborate with County System. Tool to increase services to families through ministry networking; work towards Outcome Based Measurement and program evaluation. Begin Fathering Program. Improve availability and quality of services provided to "walk-in" clients utilizing qualified volunteers as "Intake Counselors" as volunteer availability permits. Have lacked qualified volunteers to accomplish this. Have volunteers increased for this? If not, why not? Time of service? Facility? Publicity of opportunity? Staff Additional Full-time Security Staff [Staff in Training] 2 part-time Security Staff [total of 48 hours/week] Goal: Security Staff working regular hours: 40 hours/week. Finalize OCB Credentialing Complete Networking of all staff Clemenson Case Study 2009 City Vision College 405 4

5 The Original Plan for This Past Year The Evaluation of the Plan Volunteer *Which of these goals has your ministry accomplished? How well? Why did they succeed or fail? *Which goals will have to be put off into the future? Why must they be put off [money, time, Admin decision, etc]? When would you like to reschedule those goals, if at all? *What did you do in your ministry this past year that wasn't planned? How did that work out? How could it have been done better? More Volunteers to assess and help process guests; working out of the Security Booth and Clinic Areas under the direct supervision of the Guest Supervisor (days) and Security Supervisor (evenings).volunteers needed as Physical fitness coordinators; clothing room ministers; tutors.more Volunteers to come in as special speakers, support group facilitators, Bible Study teachers, individual tutors, and providers of Special Interest Presentations. Can be handled in Day Room and Conference area that will be created with removal of clothing room.formal Training for Chapel Service leaders [already started]. Facility Move Clothing Room out of Crossroads building; Convert that area into 2 offices and a conference area. Since plans have changed and this is not going to happen, what other areas on campus can you use to better provide for additional office and conference space? Equipment Other Networked Computers for all staff Replace physical fitness equipment with higher quality equipment. Additional Surveillance Equipment Clemenson Case Study 2009 City Vision College 405 5

6 Original Future Plan Leadership Goals for Your Ministry for Next Year Your Goals for Next Year Client Goals Complete Client Management Software Installation and Outcome Based Measurement Minister to the whole family: Plan how to network and cooperate with other ministries of The City Mission and with other organizations in the community so that every member of the men's family can be helped. Comprehensiv e Evaluation of Overall Program Effectiveness, possible because of Client Management Database and Outcome Based Measurements Establish Plan with Expanded Women's Program so that needy women connected with the men in the program can be considered for admission to program. Client Management Database: Reassess Resident Program and redesign into Outcome Based Programming with Bob and Barbara. Track Residents in MetSYS system. Use County system, when available, to track overnight guests. Establish system for more consistent reporting of prayer requests by Prayer Coordinator to Debby and ministry activities by Publicity Coordinator to Denny: Perhaps cc of weekly to Bob and Pete so that they can monitor that these communications have taken place. Increased purposeful use of GVCC by the ministry. Perhaps quarterly weekend retreats for men and families in Transitional Housing and those in aftercare/alumni and their families. Networking with other area shelters [i.e. VOA] for fun activities [i.e. holiday events], Open Gym/Recreation, inclusion in programs such as, perhaps, Saturday day camps. Increase planned fun and cultural activities for the men. Work with area institutions for possible donation of entrance fees. i.e. Art Museum [always free]; History and Natural History Museum; Zoo; Science Center; Picnics at the Metroparks; Concerts at Severance Hall; Community and Professional Plays [Playhouse Square]. Staff Clemenson Case Study 2009 City Vision College 405 6

7 Volunteer Original Future Plan Leadership Goals for Your Ministry for Next Year How can you improve your recruitment of volunteers for your ministry so that you can address the many needs you have in your ministry that you would like filled by volunteers? Speaking engagements at men's organizations and within churches? Special articles in newsletters? Radio broadcasts? Your Goals for Next Year Facility Equipment Other Clemenson Case Study 2009 City Vision College 405 7

8 Original Future Plan Division Planning Document Summary Leadership Goals for Your Ministry for Next Year Your Goals for Next Year Client Goals Staff Volunte er Facility Filled in before it goes to the Ministry Director with the information from the budget process from the previous year. Filled in by Administration with the Executive Director's goals for the ministry. Ministry Directors. MUST incorporate these goals into their plans. Equipment Other Clemenson Case Study 2009 City Vision College 405 8

9 Account Ministry Detailed Form Putting Numbers to the Plan -- Expenses Projected Annual Projected % of Proposed Notes Mens Adding: Evening/Night Staff Receptionist (Staff in Training) Administrative Assistant Women's Adding: Night Supervisor Camp Youth Food Service Facility Services Prison Neighbor hood Volunteer Administr ation Adding: Office Manager Maintenance Assistant ing for Part-Time Off- Season Help Restructuring Staff; Adding: Assistant, Sr. High Ministry and Assistant, Jr. High Ministry Facilities Assistant, ed last year, never hired. Still needed. Worked most of without budgeted ministry director; still needed. Adding: Assistant/Staff in Training Adding: Data Processing Technician Major Gift/Planned Giving Manager of Human Resources Clemenson Case Study 2009 City Vision College 405 9

10 Account Ministry Projected Annual Projected % of Proposed Mens.0765% of Women's.0765% of Camp.0765% of Youth.0765% of Food Service Notes.0765% of Facility Services.0765% of Prison.0765% of Neighbor hood.0765% of Volunteer.0765% of Administr ation.0765% of Clemenson Case Study 2009 City Vision College

11 Detailed Form - Putting Numbers to the Plan -- Income Projected Projected % of Regular Contribution s Churches $73,808 $84,981 $81,588 $99,878 $125, % $110,000 Institute Pastors' Quarterly Breakfast bringing together pastors from the city and suburbs for a time of fellowship and learning about The City Mission. Notes Individuals $769,899 $835,166 $944,573 $947,284 $1,250, % $1,125,000 Businesses $336,392 $136,734 $441,122 $157,868 $500, % $300,000 Foundations $144,705 $209,088 $177,416 $239,243 $350, % $350,000 The City Mission Endowment Foundation General Media Focus Events Total: Regular Contribution s $197,664 $182,966 $325,000 $325,000 $325, % $325,000 $1,522,468 $1,448,935 $1,969,699 $1,769,272 $2,550, % $2,210,000 Although we will be raising funds for Laura's Home, solicitors talking to our current donors will emphasize that any gifts to Laura's Home should be above their regular giving to The City Mission. In addition, as we meet with major donors and bring them to The Mission, we will not only be talking about Laura's Home but also about the current programs and needs of The Mission. This is a deliberate change in strategy. This way we not only meet the needs of Laura's Home, but also introduce these donors to the overall Mission and get them committed to the organization as a whole. We plan to try to fund most of the remaining of the Laura's Home campaign through a few major donors who could make substantial gifts, and solicit the remaining potential donors for a combined gift for Laura's Home and Mission operating support. In the past, except for this year, we have increased our individual contributions between $70,000 and $100,000 a year, without any significant effort at personal cultivation. This coming year Tim, Denny, Nicole and Elizabeth will be purposefully concentrating on personally cultivating major donors. We will use this strategy for individual, business and foundation donors. Our media focus keeps the name of The City Mission in front of our donors and potential donors and keeps news of The City Mission in front of the media. As we contact the media more frequently personally and through monthly e- mail updates, reporters cover us more frequently and provide us with additional on-the-air "free" promotion. Increased coverage from one venue typically leads to increased interest from other reporters. Clemenson Case Study 2009 City Vision College

12 We are planning an overall change in the way we cultivate our donors. This is based on several factors: * We have been trying to do so much that we are not completing projects on-time, nor are we coordinating our efforts well. * We want to spend more effort on personal [one-on-one] and personalized [using technology to better communicate with more donors] cultivation. * Our increased reliance on Special Appeals has not produced the increase in income we expected. The past few years we have sent an increased number of Special Appeals to our donors---although not to all of our donors. We have used our knowledge about our donors [giving patterns, including the number of gifts they give a year and how much they give], as well as our donors' requests concerning mail [Permission Based Marketing], to segment our database and try to target specific groups of donors for particular requests. As a result, some of our donors received up to ten Special Appeals this year. We are afraid that those increased appeals will wear out our donors, lead them to believe we are spending too much on fundraising, and erode our most faithful donors' confidence in our ability to be good stewards. We are going, instead, to do fewer Special Appeals but target them to a wider range of our donors. We believe this will meet several goals: * To increase our income * To maintain our donors' confidence and trust, respecting their wishes concerning communication. * Reduce our development expenses from what they would be if we continued our previous strategies and spend our funds more wisely At the same time we are going to reduce the number of newsletters we send. This will greatly relieve some of the workload on the Development staff so that other projects communicating with [personal contact, thank yous, follow-ups] and enhancing information distribution to donors [i.e. receipt stuffers, special letters to churches, Circle of Friends communications] can be completed on a timely basis. This will also keep our development expenses in check. Finally, we are better coordinating all of these efforts throughout the Development Department with an organizational calendar providing time-lines and assigning responsibilities for projects. Overall, we believe these strategies will help us significantly in reaching our goal of maintaining our donors' trusts by acting with integrity and dignity. Clemenson Case Study 2009 City Vision College

13 Last Year This Year Projection Report % Change Change from Last from Last Year Year This Year % of Projected PROPOSED % Change from This Year Projected Income Regular Contributions Donor Acquisition Program Special Appeals United Way Contributions Estate Giving Special Events GVCC Rental Income Other Income Interest Income Total Income Expenses Employee Expenses Client Expenses Utilities Facility & Vehicle Expenses Communication Expenses Office & Organizational Exp. Total Operating Expenses Operating Capital Expenditures Capital Reserves Total Expenses Net Operating Income (Income over Expenses) ANALYSIS OF BUDGET INCOME EXPENSES Clemenson Case Study 2009 City Vision College

14 Account Ministry Neighborhood Neighborhood Insurance Benefits Neighborhood Workers Comp Neighborhood Pension Expenses Neighborhood Staff Development Neighborhood Food Neighborhood Client Programs Neighborhood Clients-Camp Use Neighborhood Gas Neighborhood Electric Neighborhood Water/Sewer Neighborhood Telephone Neighborhood Building Ins Neighborhood Cleaning Supplies Neighborhood Paper Products Neighborhood Small Equipment Neighborhood Rent Neighborhood R/M-Grounds Neighborhood R/M-Build/Equip Neighborhood Vehicle Ins Neighborhood Vehicle Oil/Gas Neighborhood Vehicle Repair Neighborhood Vehicle - Other Neighborhood Postage Neighborhood Copies Neighborhood Computer s Neighborhood Office Supplies Neighborhood Liability Insurance Neighborhood Total Annual Report for Division Expenses % of Proposed Notes Director's Plans: STAFF: TRAINING: PROGRAM: VOLUNTEERS: R/M BUILDING & EQUIPMENT; SMALL EQUIPMENT; COMPUTER; CAPITAL EXPENDITURES: Executive Director's and Board's Decisions on Ministry Director's Plans: STAFF: TRAINING: PROGRAM: VOLUNTEERS: R/M BUILDING & EQUIPMENT; SMALL EQUIPMENT; COMPUTER; CAPITAL EXPENDITURES: Clemenson Case Study 2009 City Vision College