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AICPA Case Development Program

Case No. 96-04: Center for the Homeless, Inc.


CENTER FOR THE HOMELESS, INC.

Ramachandran Ramanan, Associate Professor of Accountancy
College of Business Administration, University of Notre Dame
Notre Dame, Indiana

Louis M. Nanni, Executive Director
Center for the Homeless Inc., South Bend, Indiana


The Center for the Homeless (the Center) began operations in South Bend, Indiana in December 1988. Originally scheduled to open in mid-1989, the Center started on an emergency basis after a hotel fire destroyed housing used by may low-income individuals. The Center was established by four organizations: (1) the City of South Bend; (2) the South Bend Junior League; (3) the United Religious Community, and (4) the University of Notre Dame. Each organization has representation on the Center's board of directors.

During the first five years of its existence, the Center evolved from a disorganized operation responding to an emergency to one of the nation's leading homeless Centers. The Center improved its performance by focusing on five areas: (1) recurring fund drives; (2) establishing relations with area organizations who contribute goods and services; (3) developing a group of volunteers who provide much of the service at the Center; (4) establishing relations with other not-for-profit organizations so the Center does not duplicate services, and (5) improving internal operations, including food and shelter operations and services to help guests deal with their problems.


HOMELESSNESS

Many think that homeless centers may be a cause of homelessness; that is, if there are beds available, people will become homeless. But the facts suggest that there are more homeless people because their former residences were eliminated. The government also significantly reduced funding for public housing from 1980 to 1987. That reduced both the number and the quality of low-income housing units. The U.S. Census Bureau estimates that currently there are 15,000-20,000 homeless shelters in the U.S.

Though founded on good intentions, this shelter industry has potentially done more harm than good for the homeless. Many of these homeless shelters operate as human warehouses in several cities. These shelters provide food and lodging to individuals without providing them with opportunities to overcome the desperate conditions that are the root causes of their homelessness. What is worse, many facilities are dirty and overcrowded. Since many of these shelters are dangerous places, quite a few single mothers move their families into even more dangerous forms of marginal housing. While many facilities brush the basic problems under the carpet, few offer any lasting rehabilitation.

One institution which offers long-term benefits is the Center for the Homeless Inc. in South Bend which also provides three hot meals a day, a bed and a clean and safe environment in which to reside. The Center provides comprehensive and integrated services to address the full range of needs of the guests in an effort to restore them to self-sufficiency. The Center receives strong community support not only from South Bend, but also from the surrounding area, including Southwest Michigan.


FINANCIAL CONDITION

The Center operated at a deficit since its inception in 1988 through November 1993. At the end of 1992, the Center was $100,000 in debt to the University of Notre Dame. By the end of December 1993, the Center had fully paid back the debt, and had a cash balance of $80,000. The healthy financial position of the Center can be seen from the audited financial statements. A statement of the Center's assets, liabilities, and fund balance is given in Exhibit 1; and revenues, expenses, and changes in fund balance in Exhibit 2.

The Center improved its financial health primarily through fund-raising. Three recurring activities contribute significantly to cash inflows: an auction in February, a golf outing each spring, and a Christmas luncheon. The resources are further augmented by the contributions of private donors and corporate sponsors. The Center generates about 80 percent of its revenues from the private sector.

The Center operates with an annual budget of about $1.8 million for the fiscal year l995 (the Center has changed its fiscal year ending to June 30 from December 31). Exhibit 3 illustrates a recent budget which shows the various sources of cash donations and the in-kind revenues, such as food donations, the building donated by Notre Dame, volunteer hours, donated professional services such as external auditing, carpet cleaning, waste pick up, etc. (see Panel A). In-kind revenues account for about $800,000. Panel B provides a breakdown of various expenses.

The Center also receives services from various partner agencies, such as area schools, health services, social security department, local hospitals, etc. These services, in the year 1995, were valued at about $1 million. While the Center does not directly control this budget, the Center's operation depends critically on this important collaboration.


A SNAPSHOT OF SERVICES PROVIDED

The Center provides two program formats for homeless adults and families seeking support. The first program is the Continuum of Care Program that includes structured classes and job training opportunities designed to help the guests move beyond homelessness and into employment and permanent housing. This long-term self-development and education program is designed to help guests who are committed to a self-sufficiency plan. The Center has implemented a model of continuum of care program (see Exhibit 4 for details) which has received bipartisan support in our nation's capital as an example worthy of replication elsewhere. Under the Continuum of Care approach, many communities can develop seamless homeless systems to assist individuals and families in achieving independent living. The model adopted in the Center has the following six phases:

1. Crisis intervention, assessment and primary treatment

2. Personal development and education

3. Job training and placement

4. Job retention

5. Supportive housing

6. Home ownership

The second program is the Emergency Services Program. If a guest chooses this program, he/she will be provided 30 days of shelter services; which includes a hot shower at evening check-in, a bed for the night and breakfast in the morning. Such a guest is issued an orange-colored name card, and is required to leave the building at 8:00 a.m. and return at 8:00 p.m. each day.

The Center has a set of basic rules designed to promote personal responsibility, maintain a sense of respect and consideration among guests, staff and volunteers, and provide a secure environment for all to better themselves.


ORGANIZATION:

The Center's operations are directed by the Board of Directors. The Board is supported externally by a Council of Advisors, which meets at the Center once every three months. The Center is organized into seven departments, as shown in the organization structure (see Exhibit 5).


MS. TAMMY OEHM, DIRECTOR OF ADMINISTRATION SERVICES

Ms. Oehm began working at the Center six months after it opened. She is responsible for administration services, and reports to Lou Nanni.


Casewriter: How do you keep the Center safe? We understand that most homeless Centers are dangerous.


Ms. Oehm: That's correct. When I started here I went home by 4:00 p.m. each day. I was afraid to stay later when it grew dark. I also did not work on the weekends. The residents in effect ran the Center. There was liquor; there were knives and guns. Over the years we have instituted a number of procedures to make the Center safe. More important, we now have funds to hire off-duty South Bend police officers. They work as security guards in the evening on weekends. They carry guns and have arrest powers. Safety and security are the first two conditions that we need to ensure for every guest. Furthermore, we treat guests with respect, and, in most cases, are treated similarly in return.


Casewriter: You have very strict policies against alcohol and drugs?


Ms. Oehm: we do. If someone comes into the Center intoxicated (we test them with a Breathalyzer>), we turn them away. If they have any place else to stay, we ask them to go there. If there is no transportation, in rare cases we pay the cab fare. If they have no place, and it's winter, we have them arrested for their own safety. We don't want anyone freezing to death. The same is true for drug use. When guests check into the Center they agree to submit to a drug-testing policy which is carried out on a random basis. It's a touch policy, but substance abusers can make life dangerous for everyone, and they must be called on their addictions if they are going to seek treatment and find recovery.


Casewriter: What if someone is trying to kick a drug or alcohol addiction? Do your caseworkers counsel on substance abuse?


Ms. Oehm: Yes, but we refer persons with chemical dependencies and addictions to Madison Center & Hospital's drug and alcohol rehabilitation program. It is a three-month-long intensive outpatient program which meets for six hours per day, five days per week. It also treats those who are dually diagnosed with a chemical dependency and mental illness.

Madison Center & Hospital also offers on-site counseling and support services for persons with mental illnesses through a drop-in clinic with four professional counselors at the Center. The great thing about our relationship with Madison Center & Hospital, and with every other not-for-profit organization in South Bend, is that we try not to duplicate services. A major advantage of being in a relatively smaller community like South Bend is that we work together to make sure that the people are helped in the most effective manner.

If someone needs medical or dental care, we work closely with Indiana Health Centers; they maintain a medical clinic at the Center. If an individual needs educational services, we offer GED (high school equivalency) and literacy courses on site. If children are of school age, we work with the South Bend Community Schools to see that they are registered the day they arrive and that their teachers are notified. A two-hour after school tutoring program is then run by volunteers at the Center. If someone needs job training, we work with Workforce Development Services, a state agency that runs a specially designed program for the Center called NOVA, which helps guests find a job, buys them eyeglasses if they need them to perform their work, and helps them get an education. It really is a community effort; we provide food and shelter services counseling, and much more through partnerships with different community agencies.


Casewriter: we would like to ask you about community support; in-kind donations of goods, food, services and volunteer time. How has that helped you plan your operations?


Ms. Oehm: Support from the community gets better each year. I think that distinguishes us from most homeless shelters. The supermarkets, local meat processors, bakeries and the farmers' market give us fresh food, and in the summer many area farmers give us huge quantities of fresh fruits and vegetables. Notre Dame students volunteer in a food sharing program that brings leftover food from the dining halls to the Center every evening. The best thing about the food is that the contributions are plentiful and regular.

Another big help is the "shoe box" program with local school groups, Girl and Boy Scout troops, church groups, and others. These groups ask each girl, boy, or family to contribute a shoe box filled with toiletries. When a guest checks in, we provide them with a shoe box. For a man, it includes a toothbrush, toothpaste, soap, shampoo, shaving cream, a razor with blades, new underwear and socks, and other items. We also have shoe boxes for women, girls, and boys. If a family checks in, we have a box for the mother and the father, and for each child.

We have many volunteers who work five, ten, and sometimes forty hours per week. Our volunteers are talented and committed persons dedicated to improving the quality of life for all the guests at the Center. About 3,000 volunteers serve about 17,000 hours of volunteer work annually; and provide services in many areas ranging from accounting to zoo trips. In addition to unpaid volunteers, 18 interns, sponsored by the University of Notre Dame, augment staff capabilities each year, logging over 2,100 hours of work in case management, development and guest services.

Two of the area hospitals offer laundry services weekly for the linens used in the Center and the City Parks Department arranges for the transport of linens to and from the hospitals. Other examples of community support include free carpet cleaning, waste pick-up, a $25,000 van leased to us for free, bank personnel designing software for our record keeping and management information systems, service learning projects with university students and the like.

Our largest single contribution is the building. The University of Notre Dame owns it, but only charges $1 per year for rent. We've shown the rent as equivalent to $200,000 per year; this year it will increase to $250,000 because Notre Dame has substantially improved the facility.


Casewriter: You have a wide range of programs to assist the homeless in improving their situation. Do you also serve those who simply want food and shelter?


Ms. Oehm: Each guest is given a name card. An orange name card means the guest is not working toward self-improvement; the person is not interested in a job, in treatment, or an education. Guests simply opting for Emergency Services with overnight shelter and meals receive an orange colored name card. They must leave the building between 8:00 a.m. and 8:00 p.m. We let them sleep here and they are given breakfast and two sack meals, but they are not allowed in the first-floor lounge or waiting room during the day. They can remain at the Center for a maximum of 30 days on this status. During this time we will work with them to make a transition toward our self-sufficiency program.

Guests working to improve their situation are given a blue name card. They are working, seeking work in treatment, or attending educational programs. We require that they save 75% of their income, whether it is from a job or from Social Security. The savings prepare them leave the Center in a better condition than when they arrived. In the past we encouraged guests to leave as soon as possible; now we encourage them to stay until they have a reasonable chance at living in permanent housing. Guests with blue name cards can eat lunch and dinner at the Center, and can stay in the lounge or waiting room during the day. However, most are busy working at a job, or involved in a treatment or educational program in the Continuum of Care.

New guests are issued a yellow name card on arrival. The yellow name card expires within three working days, during which time the guest should meet with the case manager assigned. Otherwise, the guest is automatically transferred to orange name card status (Emergency Services). A green name card is for those Center guests receiving direct case management services from Madison Center & Hospital for mental illness. They receive daily meals, and may remain in the building during non-program hours, including weekends.


Casewriter: Are most of the guests who seek work able to find employment?


Ms. Oehm: Yes, but unfortunately, many get minimum-wage jobs at 30 hours a week or less when left to their own efforts. That may be enough for a single person after they've saved enough for a rent deposit, but not for a family. That is particularly true for single mothers who can't afford day care or health insurance. Guests who gain employment through our Continuum of Care program, however, earn an average starting salary of $7.00 per hour with supportive employers. So it pays to stick with the Center programs in the long run.


Casewriter: How do you measure performance; to determine whether services are improving?


Ms. Oehm: We have the following mission statement.

"The Center for the Homeless provides a hospitable environment where men, women, and children can find respect and dignity, as well as comprehensive services integrated to assist them in overcoming their condition of hopelessness. Through widespread community support, especially volunteerism, the Center brings together disparate groups in our society so that each can discover the dignity, worth and God-given potential of the other. The Center's goal is to assist each individual and family to achieve self-sufficiency, which involves possessing the knowledge and skills to secure decent housing, to sustain a healthy lifestyle and to establish the life-giving relationships necessary for personal stability and growth."

We try to measure ourselves against the mission statement, but that is difficult. The problem is that our guests are so different. For some, success is finding a job, getting a home, and leaving the Center. For others it's staying sober for three months which may be something they haven't done in ten years. We're serving more guests, and feel we're doing a better job of helping them, but we really don't have a system to measure our performance, other than number of guests served and a few other summary measures (Exhibit 6). We are working to improve in the area of measurement criteria and performance appraisal. Recently, we have started tracking the progress of guests enrolled in each of the 6 phases of the Continuum of Care program and periodically compute attrition rates. We are encouraged with some of our preliminary successes. For example, just since June 1995, over 40 people in this program are employed, 15 are in supportive housing and one individual and one family have achieved home ownership.


Future Challenges

As the Center continues to improve, it faces challenges associated with growth. Collaboration with the partner agencies is critical to the operation of the Center. The challenge lies in continuing to keep these agencies motivated in supporting the Center, especially when severe cutbacks in federal funding appear imminent. The Continuum of Care Program calls for teamwork and innovative methods of communication. Given the growth in the number of guests and the partners, there is an additional challenge of staying rooted in the original mission of providing quality care. The Center also faces the challenge of managing its public image.

The Center is attracting greater attention from public figures such as the Secretary of Housing and Urban Development, Henry Cisneros (see Exhibit 7), U.S. Senator Dan Coates, and the Mayor of Indianapolis Steve Goldsmith. Based on some of this exposure, a National Training Center for Homeless Providers is in its nascent stages of establishment. The training center, when established, will permit the South Bend Center to share with other communities the many insights gained from developing a continuum of care approach. This may help others to learn from the Center's model and assist them in implementing more effective programs for homeless persons across the nation.


Issues for discussion and written assignments:

1. Discuss the Center's organization. How is it organized? What are the resource flows? Who provides the inflow of resources? Who are the beneficiaries of the services provided?

2. What are the primary objectives of the Center? Distinguish between social and corporate objectives.

3. Compare briefly the services offered at the Center to those offered by many large city homeless shelters. What do you think of the Center turning away guests in the interest of a safe environment?

4. What would you do to improve the Center?

5. Exhibit 6 shows some key operating measures. How would you use these to measure the Center's success? Can you describe other ways to measure the Center's success?

6. Using the assumptions in Exhibit 8, prepare a statement of budgeted quarterly cash-flows to show whether the Center will have adequate cash reserves during 1996.

7. Suppose that in fiscal 1996 the Center expects to generate $200,000 less cash inflow than shown in Exhibit 3. Where would you reduce expenses?

8. Suppose the Center had $200,000 more cash inflow than anticipated. How would you use the funds?

9. What contributes to the Center's success?

10. How would you improve an unsafe center in another city?

11. Suppose you were a member of Congress. How would you propose to improve the quality of the nation's homeless facilities?


Copyright 1996 by the American Institute of Certified Public Accountants (AICPA). Cases developed and distributed under the AICPA Case Development Program are intended for use in higher education for instructional purposes only, and are not for application in practice. Permission is granted to photocopy any case(s) for classroom teaching purposes only. All other rights are reserved. The AICPA neither approves nor endorses this case or any solution provided herewith or subsequently developed.

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