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COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND NINE COPIES OF THIS REQUEST AND DOCUMENTS TO BE
REVIEWED BY THE COURT.
MADE BY: Fred Henn ~ OFFICE: County Judge
MEETING DATE: March 11, 2002 TIME PREFERRED:
SUBJECT: (PLEASE BE SPECIFIC)
Consider and discuss approval of the following social contracts and authorize County Judge to sign
same upon execution by the respective agency:
1. Dietert Claim
2. Kids Advocacy Place
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT:
ESTIMATED LENGTH OF PRESENTATION:
IF PERSONNEL MATTER -NAME OF EMPLOYEE:
County Judge
Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter
551 and 552, Government Code, is as follows:
Meeting scheduled for Mondays:
THIS REQUEST RECEIVED BY:
THIS REQUEST RECEIVED ON:

All Agenda Requests will be screened by the County Judge's Office to determine if adequate information has been
prepazed for the Court's formal consideration and action at time of Court Meetings. Your cooperation will be
appreciated and contribute towazds you request being addressed at the earliest opportunity. See Agenda Request Rules
Adopted by Commissioners' Court.
5:00 P.M. previous Tuesday.
KERR COUNTY SOIL & WATER CONSERVATION DISTRICT CONTRACT
STATE OF TEXAS §
COUNTY OF KERR §
WHEREAS, Ken County, Texas, a political subdivision of the State of Texas,
hereinafter refereed to as "COUNTY," has determined that the expenditure of county
funds proposed herein is one which serves a public purpose and has further determined
that the State of Texas, by its Constitution or by its state statutes, either implicitly or
explicitly, has confereed upon COUNTY the authority, the power and the jurisdiction to
accomplish the uses for said funds as proposed below. Having found the above elements
fully satisfied, CO[JNTY has determined that it may contract with the Ken County Soil
& Water Conservation District, a private Texas nonprofit corporation, hereinafter refereed
to as "DISTRICT," so that DISTRICT may use said public funds for the purposes
contemplated herein, but only if the expenditure is to accomplish "county business"
(which encompasses matters of general concern to county residents) and only if
COUNTY assures itself that the funds to be transferred by this contract are subject to
adequate contractual or other controls to ensure that expenditure of said county funds for
the public purpose stated herein will be accomplished and so long as COUNTY receives
adequate consideration for the county funds to be provided by this contract; and
WHEREAS, pursuant to §201.152(c), Texas Agriculture Code, COUNTY has
the authority to contribute funds to DISTRICT for any specific purpose authorized by
Chapter 201, Texas Agricultural Code; and
WHEREAS, pursuant to §201.152(c), Texas Agriculture Code, COUNTY has
the authority to contribute funds to DISTRICT for use in the exercise of any power or
duty conferred on a conservation district by Chapter 201, Texas Agricultural Code, which
power or duty will benefit the contributing district or political subdivision, including use
of said COUNTY funds by the conservation district to match funds received from the
state; and
WHEREAS, DISTRICT has the duty and authority to publish and disseminate
information about local conservation plans to the citizenry per §201.107(b), Texas
Agriculture Code and FURTHER, that COUNTY has determined such activities serve
valuable public purposes and constitute county business; and
WHEREAS, there is a need for the citizens of COUNTY to be well-educated
about local conservation plans and FURTHER, there exists a need for COUNTY to assist
DISTRICT'S educational efforts to disseminate information about methods which may
~ p KERB CIS T~'-
be employed to conserve vital resources of water and soil, a need to publish such
information and a need to encourage the COUNTY citizens to become active participants
in these conservation and educational efforts; and
WHEREAS, COUNTY desires to contract with DISTRICT to carry out the
above functions and DISTRICT is engaged in providing conservation educational
programs to teach good conservation practices to citizens, owners and occupiers of lands
in COUNTY;
IT IS THEREFORE AGREED THAT:
I. Consideration. In consideration for the services described below to the residents
of COUNTY, DISTRICT shall be entitled to a lump sum not to exceed $1,500.00.
Such amount shall be disbursed by COUNTY to DISTRICT on or after March 11,
2002, upon written request from DISTRICT.
2. Insurance. DISTRICT shall at all times remain self-insured as required by the
Texas State Soil and Water Conservation Boazd.
3. Services. DISTRICT will provide publication and dissemination of local
conservation methods and plans, on behalf of COUNTY, to the citizens of
COUNTY and will educate said citizens so that they will be encouraged to
personally implement such conservation methods and to, in turn, educate their
fellow citizens in the same manner as follows:
a. DISTRICT shall provide to the citizens of COUNTY, technical assistance
and advice regarding rainfall run-off, other soil and water conservation
practices, techniques and other related matters, and
b. DISTRICT shall generally promote the use of modern conservation
techniques by dissemination of printed materials, and
c. DISTRICT shall educate the citizens of COUNTY as to the crucial need
for such techniques by assisting area youth and teachers in furthering their
education and knowledge of the need for and proper implementation of
modern soil and water conservation practices, with the hope that those so
educated will pass their newfound learning on to others, and
d. DISTRICT shall further educate the citizens of COUNTY as to the crucial
need for such techniques by preparing and disseminating an annual report
and calendar for the use of COUNTY landowners, and
2
e. DISTRICT shall encourage others to become actively involved in
conservation practices and in further promoting such practices to their
fellow citizens by acknowledging and honoring the accomplishments of
COUNTY citizens who have exemplified responsible conservation
practices.
4. IRS classification. DISTRICT'S Internal Revenue Service, non-profit classification
is 501(c)(3) and its IRS EIN is 74-1704781.
5. Performance. DISTRICT shall, upon request, submit to COUNTY, through both its
COUNTY Auditor and its COUNTY Judge, an itemized copy of DISTRICT'S
expenditures and income for the period of DISTRICT'S fiscal yeaz ending in calendar
yeaz 2001, in a manner that will clearly indicate that funds provided by this contract
were spent for the purposes stated herein.
6. Prospective financial and performance reports. DISTRICT shall submit to the Kerr
County Auditor and the Kerr County Judge each a copy of DISTRICT'S most current
independent financial audit or end-of--year financial report of all expenditures and
income for the period of DISTRICT'S fiscal year ending in calendaz yeaz 2001,
within 30 days of the approval of this contract. DISTRICT shall provide to the Ken
Country Auditor and the Kerr County Judge each a performance review by which
DISTRICT gives details of services provided and clients served for the previous
COUNTY fiscal year ending on September 30, 2002, not later than 30 days after the
approval of this contract.
7. Prospective financial and performance reports. DISTRICT shall submit to COUNTY
Auditor and COUNTY Judge each a copy of DISTRICT'S independent financial
audit or end-of--year financial report of all expenditures and income for the period of
DISTRICT'S fiscal year ending in calendaz year 2001, by the earlier of thirty (30)
days following its receipt by DISTRICT or by September 3Q 2002. DISTRICT shall
provide to COUNTY Auditor and COUNTY Judge each a performance review by
which DISTRICT gives details of services provided and clients served for the
previous COUNTY fiscal year ending in calendar year 2002, by September 30, 2002.
8. Term. The Term of this agreement is one yeaz beginning on March 11, 2002, and
ending on September 30, 2002, unless earlier terminated by either party on thirty (30)
days written notice. The date of the commencement of the term of said agreement
may be modified by agreement of the parties.
9. Use of firnds. No moneys paid to DISTRICT shall be expended for any purpose other
than for providing the aforementioned services to COUNTY and citizens of
3
COUNTY; provided, however, that no moneys may be expended for the provision of
salaries to any person.
10. Books and records. All books and records of DISTRICT shall be open for inspection
during normal business hours to any member of the public, the Kerr County Auditor,
and such persons as may be given that authority, in writing, by the Ken County
Commissioners' Court, provided, however, that this clause shall in no way be
construed to override the provisions of the Federal Privacy Act or other state of
federal law or regulation concerning the disclosure of confidential or privacy matters.
11.Non-exclusion. This contract is not exclusive and COUNTY reserves the right to
contract with additional parties for the provision of the aforementioned services to
residents of COUNTY.
12. Effective date. This agreement is effective upon approval by Order of the Ken
County Commissioners' Court.
13. Non-discrimination. DISTRICT agrees to operate under a policy of non-
discrimination with regard to the provision of said services. Such policy shall
prohibit discrimination by DISTRICT'S employees or principals on the basis of race,
sex, age, religion, color, handicap, disability, national origin, language, political
affiliation, political belief or other non-merit factor. Any act of discrimination shall
constitute a material breach of this contract.
14. Sexual harassment prohibited. DISTRICT further agrees to adopt and maintain a
policy that prohibits sexual harassment. Any act of sexual harassment by
DISTRICT'S employees or principals constitutes a material breach of this contract.
15. Aonlicable laws. DISTRICT agrees to comply with any and all applicable laws,
local, state, and federal, regazding work hours, safety, wages, social security benefits,
discrimination and/or workers compensation. This clause places a duty to meet the
requirements of such laws only if the law itself places such a duty on DISTRICT.
Any act in violation of any of those laws or ordinances shall constitute a material
breach of this contract.
16. Default.
a. In the event either party shall fail to keep, observe or perform any
covenant, agreement, term or provision of this contract to be kept,
observed or performed by such party, respectively, and such default shall
continue for a period of ten (10) days after notice thereof by the non-
4
defaulting party to the other, then in any such event the non-defaulting
party shall be entitled to terminate this contract.
b. No delay on the part of either party in exercising any right, power or privilege
shall operate as a waiver thereof, nor shall any single or partial exercise of any
right, power or privilege constitute such a waiver nor exhaust the same, which
shall be continuing. No notice to or demand on either party in any case shall
entitle such party to any other or further notice or demand in similar or other
circumstances, or constitute a waiver of the rights of either party to any other
or further action in any circumstances without notice or demand.
17. Successors and assigns. This contract shall inure to the benefit of, and be binding
upon, the parties hereto and their respective heirs, legal representatives, successors
and assigns; provided that DISTRICT may not assign this contract without
COUNTY'S prior written consent.
18. Governing law. This contract shall be governed by and construed and interpreted in
accordance with the laws of the State of Texas. This contract shall be enforceable in
Kerr County, Texas and venue shall also lie in Kerr County, Texas.
19. Notices. Any notice or communication hereunder must be in writing, and may be
given by registered or certified mail; if given by registered or certified mail, same
shall be deemed to have been given and received when a registered or certified letter
containing such notice, properly addressed, with postage prepaid, is deposited in the
United States mail; and if given otherwise than by registered mail, it shall be deemed
to have been given when delivered to and received by the party to whom it is
addressed. Such notices or communications shall be given to the parties hereto at the
addresses set forth below. Any party hereto may at any time by giving ten (10) days
written notice to the other party hereto designate any other address in substitution of
the foregoing address to which such notice or communication shall be given.
20. Severabilitv. If any term, covenant or condition of this contract or the application
thereof to any person or circumstance shall, to any extent, be invalid or
unenforceable, the remainder of this contract or the application of such term,
covenant or condition to persons or circumstances other than those as to which it is
invalid or unenforceable, shall not be affected thereby, and each term, covenant or
condition of this contract shall be valid and shall be enforced to the fullest extent
permitted by law.
21. Relationship. The parties hereby agree that this is a contract for administration of the
program described herein and its sole purpose is for the provision of the services
herein-described to COUNTY and to citizens of COUNTY. In no event shall
5
COiJNTY have any obligation or liability whatsoever with respect to any debts,
obligations or liabilities of DISTRICT, and DISTRICT shall have no authority to bind
COUNTY to any contract, matter or obligation. No duties of COiJNTY are delegated
to DISTRICT by this contract and any provision which is or may be held to be such a
delegation shall be of no force or effect.
22. Modification and Termination. This contract may be amended, modified, terminated
or released only by written instrument executed by COiJNTY and DISTRICT, except
as herein otherwise provided.
23. Total agreement. This contract is a total and complete integration of any and all
undertakings existing between the parties hereto and supersedes any prior oral or
written agreements, promises or representations between them. The headings of the
various paragraphs of this contract are for convenience only, and shall not define,
interpret, affect or prescribe the meaning and interpretation of the provisions of this
contract.
Kerr County Kerr County Soil & Water Conservation District
c
NNE By~ Ly ~ ~}~~~`~""~L
Kerr County Judge George le mp, Chairman of the Board,
Kerr County Soil & Water Conservation District
Date: L(~3~~ Date:.~~~ ' a ~~
NOTICES
Kerr County Kerr County Soil & Water Conservation District
Kerr County Judge George Holekamp, Chairman of the Board,
700 Main Street Kerr County Soil & Water Conservation District
Kerrville, Texas 78028 420 Water Street
Kerrville, Texas 78028
6
CLERK'S CERTIFICATION
I, JANNETT PIEPER, County Clerk of Ken County, Texas, certify that the above
agreement was accepted, a proved and agreed to by the Commissioners' Court of
Kerr County, Texas on 2002, in Order No.~?~i~GG ,
recorded and filed in Volume -'~~, Page , of the
Minutes of the Commissioners' Court of Ken County, Texas.
°o ~~-~-/Z~-.iT,c ~~C~2
`~1~'~;
G ~_
JANNETT PIEPER
y} County Clerk
~ ~ Kerr County, Texas
Date: ~ " ~ "


KIDS ADVOCACY PLACE CONTRACT
STATE OF TEXAS §
COUNTY OF KERR §
WHEREAS, Kerr County, Texas, hereinafter COUNTY, a political subdivision of
the State of Texas, has determined that the expenditure of county funds proposed herein is
one which serves a public purpose and has further determined that the State of Texas, by
its Constitution or by its state statutes, either implicitly or explicitly, has conferred upon
COUNTY the authority, the power and the jurisdiction to accomplish the uses for said
funds as proposed herein, infra. Having found the above elements fully satisfied,
COUNTY may contract with a private nonprofit corporation so that they may use said
public fixnds for the purposes contemplated herein, but only if the expenditure is to
accomplish "county business" (which encompasses matters of general concern to county
residents) and only if COUNTY assures itself that the funds to be transferred by this
contract are subject to adequate contractual or other controls to ensure that expenditure
of said county funds for the public purpose stated herein will be accomplished and so long
as COUNTY receives adequate consideration for the county funds to be provided by this
contract.
WHEREAS, COUNTY, a political subdivision of the State of Texas, has the
authority and duty to conduct necessary investigations, enforce the laws and under
legislative mandate, through its county and district attorneys, assist the victims of crime,
and further, pursuant to §264.402, Texas Family Code, the authority to establish
children's advocacy centers, which centers shall provide certain services to and support of
the children of COUNTY who are victims of child abuse and neglect, and FURTHER, that
COUNTY has determined such activities serve valuable public purposes and constitute
county business, and,
WHEREAS, COUNTY, pursuant to §§264.403 & 264.406, Texas Family Code,
has the authority to develop, maintain, and support, through the children's advocacy
center, an environment that emphasizes the best interests of abused and neglected children
and that provides investigatory and rehabilitative services, and further, to enter into
contracts to provide certain services to and support of the children of COUNTY who aze
the victims of child abuse and neglect, and, FURTHER, that COUNTY has determined
such activities serve valuable public purposes, and constitute county business, and,
WHEREAS, the KIDS' ADVOCACY PLACE, a Texas nonprofit corporation,
hereinafter referred to as "KAP," is engaged in providing investigations of child abuse and
assisting the child victims of abuse and neglect, along with their families, and desires to
enter into such a contract for the provision of certain services to and support of the
children of COUNTY who are victims of child abuse and neglect; said services being
considered by both parties to this contract as fair consideration from KAP to COiJNTY in
exchange for the funds transferred hereby,
q~ ~ ~~
1
TT IS THEREFORE AGREED THAT:
1. Payment by county. In consideration for the services described below to the
residents of COUNTY, KAP shall be entitled to a sum not to exceed $3,000.00
per annum. Such amount shall be disbursed by COUNTY to KAP on or after
Mazch 11, 2002, upon written request from KAP.
2. Insurance. KAP shall at all times maintain a policy of liability insurance for
premises liability for personal injury. Said policy shall be in the minimum amount
of $500,000.00.
3. Services. KAP shall provide services to the residents of COUNTY as follows:
a. To provide the children residing in COUNTY and surrounding counties
with a facility where children who are the victims of sexual and/or
physical abuse and their non-offending family members can go for
evaluation, intervention, and counseling.
b. To provide the agencies and professionals of COUNTY and
surrounding counties who work with abused children with a forum
where they can gather and work together in assisting victims and their
families.
c. To provide a resource center for training and education in the area of
child abuse and victimization.
d. To provide a warm, non-threatening environment in which the victims
of child abuse and victimization and their families can work with law
enforcement or protection services in preparation for their court
appearances.
e. To provide a location where local and area law enforcement agencies
and those assisting them may obtain evidence to be used to investigate
and prosecute those accused of child abuse and neglect.
4. IRS classification. KAP'S Internal Revenue Service, non-profit classification is
501(c)(3) and its IRS EIN is 74-2888265.
5. Most recent financial and performance reports. KAP shall submit to COUNTY
Auditor and COUNTY Judge each a copy ofKAP'S most current independent
financial audit or end-of--year financial report of all expenditures and income for
the period ofKAP'S fiscal year ending in calendaz yeaz 2002, within 30 days of the
approval of this contract. KAP shall provide to COUNTY Auditor and COUNTY
Judge each a performance review by which KAP gives details of services provided
2
and clients served for the previous COUNTY fiscal year ending on September 30,
2001, not later than 30 days after the approval of this contract.
Prospective financial and performance reports. KAP shall submit to COUNTY
Auditor and COUNTY Judge each a copy of KAP' S independent financial audit or
end-of--year financial report of all expenditures and income for the period of
KAP'S fiscal year ending in calendar yeaz 2002, by the earlier of thirty (30) days
following its receipt by KAP or by September 30, 2002. KAP shall provide to
COUNTY Auditor and COUNTY Judge each a performance review by which
KAP gives details of services provided and clients served for the KAP' S fiscal year
ending in calendar year 2002, by September 30, 2002.
7. Term. The Term of this contract is to begin on February 25, 2002, and end on
September 30, 2002, unless eazlier terminated by either party on thirty (30) days
written notice.
8. Use of funds. No moneys paid to KAP shall be expended for any purpose other
than for the provision of certain services to and support of the children of
COUNTY who are victims of child abuse and neglect; provided, however, that no
moneys may be expended for the provision of salaries to any person, with the
exception of the person who shall conduct all of the child interviews.
Books and Records. All books and records of KAP shall be open for inspection
during normal business hours to any member of the public, the Kerr County
Auditor, and such persons as maybe given that authority, in writing, by the
Commissioners' Court, provided, however, that this clause shall in no way be
construed to override the provisions of the Federal Privacy Act or other state of
federal law or regulation concerning the disclosure of confidential or privacy
matters.
10. Non-exclusion. This contract is not exclusive and COUNTY reserves the right
to contract with additional parties for the provision of certain services to and
support of the children of COUNTY who are victims of child abuse and neglect in
the area covered by this contract.
11. Effectiveness. This contract is effective upon approval by Order of the Kerr
County Commissioners' Court.
12. Non-discrimination. KAP agrees to operate under a policy ofnon-discrimination
with regazd to the provision of said services. Such policy shall prohibit
discrimination on the basis race, sex, age, religion, color, handicap, disability,
national origin, language, political affiliation or belief or other non-merit factor.
Any act of discrimination shall constitute a material breach of this contract.
13. Sexual harassment prohibited. KAP further agrees to adopt and maintain a
policy that prohibits sexual harassment. Any act of sexual harassment constitutes a
material breach of this contract.
14. Aoolicable Laws. KAP agrees to comply with any and all applicable laws, local,
state, and federal, regarding work hours, safety, wages, social security benefits,
and/or workers compensation. This clause places a duty to meet the requirements
of such laws only if the law itself places such a duty on KAP. Any act in violation
of any of those laws or ordinances shall constitute a material breach of this
contract.
15. Default.
(A.) In the event either party shall fail to keep, observe or perform any
covenant, contract, term or provision of this contract to be kept, observed
or performed by such party, respectively, and such default shall continue
for a period of ten (10) days after notice thereof by the non-defaulting
party to the other, then in any such event the non-defaulting party shall be
entitled to terminate this contract.
(B.) No delay on the part of either party in exercising any right, power or
privilege shall operate as a waiver thereof, nor shall any single or partial
exercise of any right, power or privilege constitute such a waiver nor
exhaust the same, which shall be continuing. No notice to or demand on
either party in any case shall entitle such party to any other or further
notice or demand in similar or other circumstances, or constitute a waiver
of the rights of either party to any other or fixrther action in any
circumstances without notice or demand.
16. Successors and Assi¢ns. This contract shall inure to the benefit of, and be
binding upon, the parties hereto and their respective heirs, legal representatives,
successors and assigns; provided that KAP may not assign this contract without
COUNTY'S prior written consent.
17. Governing Law. This contract shall be governed by and construed and
interpreted in accordance with the laws of the State of Texas and shall be
enforceable in, and venue shall be in, Kerr County, Texas.
18. Notices. Any notice or communication hereunder must be in writing, and may
be given by registered or certified mail; if given by registered or certified mail,
same shall be deemed to have been given and received when a registered or
certified letter containing such notice, properly addressed, with postage prepaid, is
deposited in the United States mail; and if given otherwise than by registered mail,
it shall be deemed to have been given when delivered to and received by the party
4
to whom it is addressed. Such notices or communications shall be given to the
parties hereto at the addresses set forth below. Any party hereto may at any time
by giving ten (10) days written notice to the other party hereto designate any other
address in substitution of the foregoing address to which such notice or
communication shall be given.
19. Severability. If any term, covenant or condition of this contract or the
application thereof to any person or circumstance shall, to any extent, be invalid or
unenforceable, the remainder of this contract or the application of such term,
covenant or condition to persons or circumstances other than those as to which it
is invalid or unenforceable, shall not be affected thereby, and each term, covenant
or condition of this contract shall be valid and shall be enforced to the fullest
extent permitted by law.
20. Relationship. The parties hereby agree that this is a contract for the
administration of the Program and hereby renounce the existence of any other
relationship. In no event shall COiINTY have any obligation or liability
whatsoever with respect to any debts, obligations or liabilities of KAP, and KAP
shall have no authority to bind COUNTY to any contract, matter or obligation.
No duties of COiJNTY are delegated to KAP by this contract and any provision
which is or maybe held to be such a delegation shall be of no force or effort.
21. Modification: Termination. This contract maybe amended, modified, terminated
or released only by written instrument executed by COiJNTY and KAP, except as
herein otherwise provided.
22. Total Agreement. This contract is a total and complete integration of any and
all undertakings existing between the parties hereto and supersedes any prior oral
or written agreements, promises or representations between them. The headings
of the various pazagraphs of this contract aze for convenience only, and shall not
define, interpret, affect or prescribe the meaning and interpretation of the
provisions of this contract.
5
KERB COUNTY
B :L
FRE NNEKE
Kerr County Judge
Date: L( 2 =-
COUNTY:
KIDS' ADVOCACY PLACE, INC.
By:~
TOM MOLNAR
President of the Boazd
~{ 2 -o ~
NOTICES
KIDS' ADVOCACY PLACE:
Kerr County Judge President of the Boazd
700 Main Street Kids' Advocacy Place
Kerrville, Texas 78028 P.O. Box 1722
Kerrville, Texas 78029-1722
CLERK' S CERTIFICATION
I, JANNETT PIEPER, County Clerk of Kerr County, Texas, certify that the above
contract was acce t and agreed to by the Commissioners' Court of Kerr County, Texas
on Q~~~L // fk- , 2002, in Order No~ ~ ~~G
orded and filed in Volume -~.. ,Page
of the Minutes of the Commissioners' Court of Kerr County, Texas.
~~~-~ ~
J TT PIEPER
County Clerk ~gSl(
Kerr County, Texas ~,M~~
Date: 'y ~ ~ - U
~~~ `,,:°G"~
~p
m ~
~~~_ r~~
6
DIETERT CLAIM CONTRACT
STATE OF TEXAS §
COUNTY OF KERR §
WHEREAS, Kerr County, Texas, a political subdivision of the State of Texas,
hereinafter referred to as "COiJNTY," has determined that the expenditure of county
funds proposed herein is one which serves a public purpose and has further determined
that the State of Texas, by its Constitution or by its state statutes, either implicitly or
explicitly, has conferred upon COUNTY the authority, the power and the jurisdiction to
accomplish the uses for said funds as proposed herein, infra. Having found the above
elements fully satisfied, COUNTY has determined that it may contract with DIETERT
CLAIM, a private Texas nonprofit corporation, hereinafter referred to as "DIETERT," so
that DIETERT may use said public funds for the purposes contemplated herein, but only
if the expenditure is to accomplish "county business" (which encompasses matters of
general concern to county residents) and only if COUNTY assures itself that the funds to
be transferred by this contract are subject to adequate contractual or other controls to
ensure that expenditure of said county funds for the public purpose stated herein will be
accomplished and so long as COUNTY receives adequate consideration for the county
funds to be provided by this contract; and,
WHEREAS, COUNTY has the authority, under § 332.002, Texas Local
Government Code, to establish, provide, acquire, maintain, construct, equip, operate and
supervise recreational facilities and programs; and FURTHER, that COUNTY has
determined such activities serve valuable public purposes and constitute county business;
and,
WHEREAS, COUNTY has the authority under § 81.027, Texas Local
Government Code, to provide for the support of indigent residents, paupers or those
COiJNTY residents who aze unable to support themselves of COUNTY, including the
elderly; and FURTHER, that COiJNTY has determined such activities serve valuable
public purposes and constitute county business; and,
WHEREAS, COUNTY has the authority to enter into contracts with private non-
profit organizations to provide such recreational facility and program services to the
elderly; and
WHEREAS, DIETERT is engaged in providing such recreational facility and
program services to elderly residents of COUNTY;
1 F ~ y m~. ao GoL
1®tR CO. QERK 7U~
By
IT IS THEREFORE AGREED THAT:
1. Consideration. In consideration for the services described below to the residents
of COUNTY, DIETERT shall be entitled to a lump sum not to exceed
$20,000.00. Such amount shall be disbursed by COUNTY to DIETERT on or
after March 11, 2002, upon written request from DIETERT.
2. Insurance. DIETERT shall at all times maintain a policy of liability insurance for
premises liability for personal injury. Said policy shall be in the minimum
amounts of.
a. $ 400,000.00 per occurrence in premises liability for personal injury;
b. $1,000,000.00 in general aggregate insurance for property damage;
c. $100,000.00/$300,000.00 for automobile-related personal injury; and
d. $50,000.00 for automobile-related property damage.
3. Services. DIETERT will provide services to residents of COUNTY as follows:
a. Recreational facilities and programs to COUNTY'S elderly; and
b. Provide meals to the indigent elderly of COUNTY.
4. IRS classification. DIETERT'S Internal Revenue Service, non-profit
classification is 501(c)(3) and its IRS EIN is 74-2697204.
5. Most recent financial and performance reports. DIETERT shall submit to the
Kerr County Auditor and the Kerr County Judge each a copy ofDIETERT'S most
current independent financial audit or end-of-yeaz financial report of all
expenditures and income for the period of DIETERT'S fiscal yeaz ending in
calendaz year 2001, within 30 days of the approval of this contract. DIETERT
shall provide to the Kerr Country Auditor and the Ken County Judge each a
performance review by which DIETERT gives details of services provided and
clients served for the previous COUNTY fiscal year ending on September 30,
2001, not later than 30 days after the approval of this contract.
6. Prospective financial and performance reports. DIETERT shall submit to the
Kerr County Auditor and the Ken County Judge each a copy of DIETERT'S
independent financial audit or end-of--year financial report of all expenditures and
income for the period of DIETERT'S fiscal year ending in calendar year 2002, by
the earlier of thirty (30) days following its receipt by DIETERT or by September
30, 2002. DIETERT shall provide to the Kerr County Auditor and the Ken
County Judge each a performance review by which DIETERT gives details of
2
services provided and clients served for the DIETERT'S fiscal yeaz ending in
calendaz year 2001, by September 30, 2002.
Term. The Term of this agreement is one year beginning on October 1, 2001, and
ending on September 30, 2002, unless earlier terminated by either party on thirty
(30) days written notice. The date of the commencement of the term of said
agreement maybe modified by agreement of the parties.
Use of funds. No moneys paid to DIETERT shall be expended for any purpose
other than to establish, provide, acquire, maintain, construct, equip, operate, to
supervise recreational facilities and programs for the elderly and to provide for
indigent residents of COUNTY, including the elderly; provided, however, that no
moneys maybe expended for the provision of salaries to any person.
9. Books and records. All books and records of DIETERT shall be open for
inspection during normal business hours to any member of the public, the Ken
County Auditor, and such persons as may be given that authority, in writing, by
the Kerr County Commissioners' Court, provided, however, that this clause shall
in no way be construed to override the provisions of the Federal Privacy Act or
other state of federal law or regulation concerning the disclosure of confidential or
privacy matters.
10. Non-exclusion. This contract is not exclusive and COUNTY reserves the right to
contract with additional parties for the provision of the aforementioned services to
residents of COUNTY.
11. Effective date. This agreement is effective upon approval by Order of the Kerr
County Commissioners' Court.
12. Non-discrimination. DIETERT agrees to operate under a policy of non-
discrimination with regazd to the provision of said services. Such policy shall
prohibit discrimination by DIETERT'S employees or principals on the basis of
race, sex, age, religion, color, handicap, disability, national origin, language,
political affiliation, political belief or other non-merit factor. Any act of
discrimination shall constitute a material breach of this contract.
13. Sexual hazassment prohibited. DIETERT further agrees to adopt and maintain a
policy that prohibits sexual harassment. Any act of sexual harassment by
DIETERT'S employees or principals constitutes a material breach of this
contract.
14. Annlicable laws. DIETERT agrees to comply with any and all applicable laws,
local, state, and federal, regazding work hours, safety, wages, social security
benefits, discrimination and/or workers compensation. This clause places a duty
to meet the requirements of such laws only if the law itself places such a duty on
DIETERT. Any act in violation of any of those laws or ordinances shall
constitute a material breach of this contract.
15. Default.
a. In the event either party shall fail to keep, observe or perform any
covenant, agreement, term or provision of this contract to be kept,
observed or performed by such party, respectively, and such default shall
continue for a period of ten (10) days after notice thereof by the non-
defaulting party to the other, then in any such event the non-defaulting
party shall be entitled to terminate this contract.
b. No delay on the part of either party in exercising any right, power or
privilege shall operate as a waiver thereof, nor shall any single or partial
exercise of any right, power or privilege constitute such a waiver nor
exhaust the same, which shall be continuing. No notice to or demand on
either party in any case shall entitle such party to any other or further
notice or demand in similar or other circumstances, or constitute a waiver
of the rights of either party to any other or further action in any
circumstances without notice or demand.
16. Successors and assigns. This contract shall inure to the benefit of, and be binding
upon, the parties hereto and their respective heirs, legal representatives,
successors and assigns; provided that DIETERT may not assign this contract
without COUNTY'S prior written consent.
17. Governing law. This contract shall be governed by and construed and interpreted
in accordance with the laws of the State of Texas. This contract shall be
enforceable in Kerr County, Texas and venue shall also lie in Kerr County, Texas.
18. Notices. Any notice or communication hereunder must be in writing, and may be
given by registered or certified mail; if given by registered or certified mail, same
shall be deemed to have been given and received when a registered or certified
letter containing such notice, properly addressed, with postage prepaid, is
deposited in the United States mail; and if given otherwise than by registered
mail, it shall be deemed to have been given when delivered to and received by the
party to whom it is addressed. Such notices or communications shall be given to
the parties hereto at the addresses set forth below. Any party hereto may at any
4
time by giving ten (10) days written notice to the other party hereto designate any
other address in substitution of the foregoing address to which such notice or
communication shall be given.
19. Severability. If any term, covenant or condition of this contract or the application
thereof to any person or circumstance shall, to any extent, be invalid or
unenforceable, the remainder of this contract or the application of such term,
covenant or condition to persons or circumstances other than those as to which it
is invalid or unenforceable, shall not be affected thereby, and each term, covenant
or condition of this contract shall be valid and shall be enforced to the fullest
extent permitted by law.
20. Relationship. The parties hereby agree that this is a for the administration of the
program and hereby renounce the existence of any other relationship. In no event
shall COUNTY have any obligation or liability whatsoever with respect to any
debts, obligations or liabilities of DIETERT and DIETERT shall have no
authority to bind COUNTY to any contract, matter or obligation. No duties of
COUNTY are delegated to DIETERT by this contract and any provision which is
or may be held to be such a delegation shall be of no force or effort.
21. Modification and termination. This contract may be amended, modified,
terminated or released only by written instrument executed by COiJNTY and
DIETERT, except as herein otherwise provided.
22. Total a¢reement. This contract is a total and complete integration of any and all
undertakings existing between the parties hereto and supersedes any prior oral or
written agreements, promises or representations between them. The headings of
the various paragraphs of this contract are for convenience only, and shall not
define, interpret, affect or prescribe the meaning and interpretation of the
provisions of this contract.
KERR COUNTY
DIETERT CLAIM
By:- ~ By; 4~yf~-- l~A
RED HE KE TINA WOODS
Kerr County Judge Executive Director, D~TBxr Boas
Date: 3~2~ ~~- Date: 3~.25~~9~~---
5
NOTICES
COUNTY: DIETERT CLAIM:
Fred Henneke Tina Woods
Kerr County Judge Executive Director
700 Main Street 617 Jefferson Street
Kemille, Texas 78028 Kerrville, Texas 78028
CLERK'S CERTIFICATION
I, 7ANNETT PIEPER, County Clerk of Kerr County, Texas, certify that the above
agreement was accepte approved and agreed to by the Commissioners' Court of
Ken County, Texas on 11~ , 2002, in Order Noahrecorded
and filed in Volume -image of the Minutes of the
Commissioners' Court of Kerr County, Texas.
RT .y~
JANNETT PIEPER g
County Clerk
Kerr County, Texas ?~ ~
.,
Date: ~- oSG `
D[ETERT
Senior Center
Mazch 25, 2002
617 Jefferson Srreet Kerrville, Texas 78028 (830) 792-4044
The Honorable Fred Henneke
Kerr County Judge
Kerr County Courthouse
700 Main Street
Kerrville, Texas 78028
Dear Judge Henneke,
On behalf of the clients, volunteers and staff of the Dietert Senior Center, we thank you and the
county commissioners for your renewal of the senior center's contract for 2002.
Attached are two signed copies of the contract. As per the contract specifications, I've also
enclosed a copy of our audited financial statements for Fiscal Yeaz 2001, and an overview of the
services provided by the center for FY 2001. I've also enclosed a letter to the County Auditor,
along with the specified documents.
As stated in the contract, these funds will be used to support the recreational facilities and
programs at the senior center, and to provide meals to the indigent elderly of our county. The
funds will be applied to actual operating expenses and equipment, with no amount applied
toward staff salaries.
If I may provide you with additional information, please call me at 792-4044.
We so appreciate the County's continued support of this vital community service!
Be/s/t regards~~ ~ ~ ~~
Tina Woods
Executive Director
Enclosures: County Contract
Audited Financial Statements FY 2001
Performance Overview FY 2001
DIETERT SENIOR CENTER
ACTIVITY LEVELS
(FYE OCTOBER 1, 2000 thru SEPTEMBER 30, 2001)
	UNITS
NUTRITION PROGRAM lunits = mealsl	
HOME DELIVERED MEALS (including 6571 low income)	40,780
CONGREGATE MEALS	23,102
TOTAL PROGRAM MEALS	63,882
PACKAGED MEALS	677
GRATIS MEALS	3,992
TOTAL MEALS	68,551
TRANSPORTATION PROGRAM lunits =trios 8 miles)
TRIPS 25,843
MILES 136,370
INDEPENDENT LIVING PROGRAM iunits =hours
CASE MANAGEMENT	369.71
EMERGENCY RESPONSE	899.00
HOMEMAKER	207.25
PERSONAL ASSISTANCE	1974.25
RESPITE CARE	428.00
	3878.21
RECREATIONAL FITNESS EDU ATIONAL 8: SPECIAL ACTIVITIESlEVENTS
ARTS 8 CRAFTS	2,787
DANCING	6,843
GAMES	8,508
EXERCISES	4,653
LANGUAGES 1,348
SUPPORT GROUPS 642
SPECIAL ACTIVITIES 3,026
SPECIAL SERVICES 2,462
SPECIAL EVENTS 4,533
TOTAL RECREATIONAL, FITNESS, EDUCATIONAL 8 SPECIAL ACTIVITIES/EVENTS" 34,812
Dieter[ Senior Center
Board Reaolttlion
February 26, 2002
RESOLVED that the incumbem Executive Director of the Dietert Senior Center shall have the authority
to execute on behalf of the Diefert Senior Center all conttacu, budgets, lease agreements and other
instrumetrts relating to services provided by the Dieter[ Senior Cener uvder a cotnract between the Dietert
Senior Cemer attd the Alamo Area Council of Government, provided however, thaz the original i„~...~,.,em
and any amendments thereto shall not exceed S 150,000 in total value and a summary of the said insttumem
shall be included as a discussion aem on the agenda of the next scheduled Board of Directors Meeting
The President of the Boazd's signazure will be requved on insttumems with a total value that exceeds
$150,000.
APPROt(ED
CONTENTS
Independent Auditor's Report
Statements of Financial Position
Statements of Activities
Statements of Cash Flows
Notes to Financial Statements
Panes
4-5
6
7
8-12
~.
-- ~.. --
~Gregory R. Seibert
CGR'III~IED PUFiLIf At IfOGNT~1~"I'
Independent Auditor's Report
February 22, 2002
To the Board of Directors of
Dietert Claim Senior Citizens Center, Inc.
Kerrville, Texas
I have audited the accompanying statements of financial position of the Dietert Claim Senior
Citizens Center, Inc. (a nonprofit organization) as of September 30, 2001 and 2000, and the
related statements of activities and cash flows for the years then ended. These financial
statements are the responsibility of the Organization's management. My responsibility is to
express an opinion on these financial statements based on my audits.
I conducted my audits in accordance with auditing standards generally accepted in the United
States of America. Those standards require that I plan and pertorm the audits to obtain
reasonable assurance about whether the financial statements are free of material misstatement.
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall financial statement
presentation. I believe that my audits provide a reasonable basis for my opinion.
In my opinion, the financial statements referred to above present fairly, in all material respects,
the financial position of Dietert Claim Senior Citizens Center, Inc. as of September 30, 2001 and
2000, and the changes in its net assets and its cash flows for the years then ended in conformity
with accounting principles generally accepted in the United States of America.
GREGORY R. SEIBERT,
CERTIFIED PUBLIC ACCOUNTANT
222 Sidney Baker South, Suite 350 F • Kerrville, Texas 78028 (830) 257-5900 Fax (830) 895-7881
DiFTERT CLAIM SENIOR CITIZENS CENTER INC
STATEMENTS OF FINANCIAL POSITION
September 30, 2001 and 2000
Current assets:
Cash
Receivables:
Contracts
Other
Inventory
Prepaid expenses
Total current assets
Property and equipment, net
Other assets:
Investments
		Temporarily Permanently		
Unrestricted		Restricted Restricted	Total	
2001	2000	2001 2000 2001 2000	2001	2000
				
$ 86,684 $	11,236	$ 1,000 $ 77,970 $ - $ -	$ 87,684 $	89,206
-	-	54,307 28,309 - -	54,307	28,309
14,284	8,008	- - - -	14,284	8,008
8,655	9,925	- - - -	8,655	9,925
18,908	31,692	- - - -	18,908	31,692
128,531	60,861	55,307 106,279 - -	183,838	167,140
				
1,015,239	1,004,617	- - - -	1,015,239	1,004,617
926,192	1,051,679	129,832	130,249	6,943	6,792	1,062,967	1,188,720
							
$ 2,069,962	$ 2,117,157	$ 185,139	$ 236,528 $	6,943 $	6,792	$ 2,262,044	$ 2,360,477
See independent auditor's report and accompanying notes to financial statements.
-4-
DIETERT CLAIb'r SENIOR CITIZENS CENTRR- INC.
STATEMENTS OF FINANCIAL POSITION (continued)
September 30, 2001 and 2000
j,IABILITI SAND NET ASSETS
		Temporarily	Permanently	
	Unres	tricted Restricted	Restricted Total
	2001	2000 2001 2000	2001 2000 2001	2000
Current liabilities:		
$ -	$ _ $ _ $ 48,755	$ 30,402
Accounts payable	$ 48,755	$ 30,402 $ -	_ 8,537	20,172
Note payable	8,537	_
20'172	_ _ 16,964	18,246
Accrued expenses	16,964	18,246 - -	_ 74,256	68,820
Total current liabilities	74,256	68,820 -		
Net assets:	
706 2,048,337 -
1
995	_ _ 1,995,706	2,048,337
Unrestricted	,
,		
Temporazily restricted:	
- 185,139 236,528	_ _ 185,139	236,528
For support of programs	-	6,943 6,792 6,943	6,792
Permanently restricted	-
706 2,048,337 185,139 236,528
995
1	6,943 6,792 2,187,788	2,291,657
Total net assets	,
,		
	$ 2,069,962 $ 2,117,157 $ 185,139 $ 236,528 $	6,943 $ 6,792 $ 2,262,044	$ 2,360,477
See independent auditor's report and accompanying notes to fmancial statements.
-5-
DIETERT CLAIM SENIOR CITIZENS CENTER. INC.
STATEMENTS OF ACTIVITIES
Yeazs Ended September 30, 2001 and 2000
Support and revenue
Temporazily Permanently
Unrestricted Restricted Restricted Total
2001 2000 2001 2000 2001 2000 2001 2000
$ 47,139 $ 227,973
- 323,304
- 24,924
Contributions	$ 114,187
Federal grants	-
State grants	-
Local contracts	31,625
Service fees	1 SS,379
Realized gains (losses)	(12,416)
Interest and dividends	60,345
Unrealized gains (losses)	(69,996)
Other	23,679
Net assets released from restrictions	632,812
	938,618
Expenses:
Programs
Management and general
Fund raising
Changse in net assets
Net assets-beginning of year
Net assets-end of year
29,727
185,784
90,018
56,113
(67,758)
7,045
$ 236,053
179,249
26,870
(7S)	3,715
5,842	5,824
(880)	(3,995)
470,356 (632,507) (470,356)
818,424 (51,389) (22,640)
$ - $	-	$ 342,160	$ 283,192
-	-	323,304	179,249
-	-	24,924	26,870
-	-	31,625	29,727
-	-	155,379	185,784
-	80	(12,491)	93,813
863	2SS	66,750	62,192
(107)	(71)	(70,953)	(71,824)
-	-	23,679	7,045
(308)	-	-	-
151	264	884,377	796,048
795,314	729,885 - - -	- 795,314	729,885
180,035	149,755 - - -	- 180,035	149,755
12,897	10,971 - - -	- 12,897	10,971
988,246	890,611 - - -	- 988,246	890,611
(52,631)	(72,187) (51,389) (22,640) 181	264 (103,869)	(94,563)
2,048,337	2,120,524 236,528 259,168 6,792	6,528 2,291,657	2,386,220
$1,995,706	$2,048,337 $ 185,139 $ 236,528 $ 6,943	$ 6,792 $2,187,788	$2,291,657
See independent auditor's report and accompanying notes to financial statements.
-6-
DiF.TERT CLAIM SENIOR CITIZENS CENTER. INC.
STATEMENTS OF CASH FLOWS
Increase (Decrease) in Cash and Cash Equivalents
Yeazs Ended September 30, 2001 and 2000
Cash flows from operating activities:
Change in net assets
Adjustments to reconcile change in net assets
to net cash provided by operating activities:
Depreciation
Unrealized (gains) losses on investments
(Increase) decrease in cuttent asset items:
Receivables:
Contracts
Other
Inventory
Prepaid expenses
Increase (decrease) in cuttent liability items:
Accounts payable
Accrued expenses
Net cash provided by operating activities
Cash flows from investing activities:
Purchase of property and equipment
Purchase of investments
Proceeds from sale of investments
Net cash used for investing activities
Cash flows from fmancing activities:
Payments on short-term debt
Net cash used for fmancing activities
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents -beginning of year
Cash and cash equivalents -end of yeaz
2001 2000
$ (103,869) $ (94,563)
61,888 64,232
70,953 71,824
(25,998) (9,249)
(6,276) -
1,270 (9,925)
12,784 3,612
18,353	6,626
(1,282)	(1,319)
27,823	31,238
(72,510) (160,349)
- (202,974)
63,337 298,874
(9,173) (64,449)
(20,172) -
(20,172) -
(1,522) (33,211)
89,206 122,417
$ 87,684 $ 89,206
See independent auditor's report and accompanying notes to financial statements.
-7-
DIETERT CLAIM SENIOR CITIZENS CENTER. INC.
NOTES TO FINANCIAL STATEMENTS
September 30, 2001 and 2000
Note 1 -Nature of Activities and Significant Accounting Policies
Nature of Activities -Dietert Claim Senior Citizens Center, Inc. (Dietert Claim) is a
nonprofit corporation chartered in the state of Texas. Dietert Claim provides meals,
transportation, home caze, physical and recreational activities, etc. for senior citizens in
Ken and surrounding counties.
Basis of Accounting -The financial statements of Dietert Claim have been prepared on
the accrual basis of accounting and accordingly reflect all significant receivables,
payables and other liabilities.
Basis of Presentation -Financial statement presentation follows the recommendations
of the Financial Accounting Standazds Boazd in its Statement of Financial Accounting
Standazds (SFAS) No. 117, "Financial Statements of Not-for-Profit Organizations."
Under SFAS No. 117, the Organization is required to report information regazding its
financial position and activities according to three classes of net assets: unrestricted net
assets, temporarily restricted net assets, and permanently restricted net assets.
Promises to Give - Contributions are recognized when the donor makes an
unconditional promise to give. Contributions that aze restricted by the donor are
reported as increases in unrestricted net assets if the restrictions expire in the fiscal yeaz
in which the contributions aze recognized. All other donor-restricted contributions are
reported as increases in temporarily or permanently restricted net assets depending on
the nature of the restrictions. When a restriction expires, temporarily restricted net
assets are reclassified to umestricted net assets.
Dietert Claim uses the allowance method to determine the uncollectible unconditional
portion of promises receivable. The allowance is based on prior years experience and
management's analysis of specific promises made. There were no material unconditional
promises receivable recorded on the books as of September 30, 2001 and 2000.
Accounts Receivable -Accounts receivable consist of those amounts that are earned
but not yet collected. Management believes that these amounts are fully collectible;
therefore, no allowances for doubtful accounts have been provided. Management is not
awaze of any significant concentrations of credit or mazket risks related to receivables or
other financial instruments reported in these financial statements.
Inventory -Inventory is cazried at the lower of cost (determined by the use of the first
in, first out method) or market and consists of unprepazed food and consumables.
-8-
DIETERT CLAIM SENIOR CITIZENS CENTER. INC.
NOTES TO FINANCIAL STATEMENTS
September 30, 2001 and 2000
Note 1 -Nature of Activities and Sienificant AccountinE Policies (continued)
Contributed Services -Dietert Claim received a substantial amount of services donated
by various individuals during the years ended September 30, 2001 and 2000. No
amounts have been reflected in the financial statements for those services since they do
not meet the criteria for recognition under SFAS No. 116, "Accounting for
Contributions Received and Contributions Made."
Estimates -The prepazation of financial statements in conformity with generally
accepted accounting principles requires management to make estimates and assumptions
that affect certain reported amounts and disclosures. Accordingly, actual results could
differ from those estimates.
Property and Equipment -Donations of property and equipment are recorded as
support at their estimated fair value. Such donations are reported as unrestricted
support unless the donor has restricted the donated asset to a specific purpose. Assets
donated with explicit restrictions regazding their use and contributions of cash that must
be used to acquire property, plant and equipment aze reported as restricted support.
Absent donor stipulations regazding how long those donated or acquired assets must be
maintained, Dietert Claim reports expirations of donor restrictions when the donated or
acquired assets aze placed in service as instructed by the donor. Dietert Claim
reclassifies temporarily restricted net assets to unrestricted net assets at that time.
Property and equipment aze depreciated using the straight-line method.
Functional Allocation of Expenses -Expenses are charged directly to program or
management and general categories based on specific identification. Indirect expenses
have been allocated based on salary expenditures.
Contributions -Contributions received aze recorded as unrestricted, temporazily
restricted, of permanently restricted support, depending on the existence and/or nature
of any donor restrictions.
Support that is restricted by the donor is reported as an increase in temporazily or
permanently restricted net assets, depending on the nature of the restriction. When a
restriction expires (that is, when a stipulated time restriction ends or purpose restriction
is accomplished), temporarily restricted net assets aze reclassified to unrestricted net
assets and reported in the Statement of Activities as net assets released from restrictions.
-9-
DIETERT CLAIM SENIOR CITIZENS CENTER, INC.
NOTES TO FINANCIAL STATEMENTS
September 30, 2001 and 2000
Note 1 -Nature of Activities and Sienificant Accountine Policies (continued)
Federal Income Tax - Dietert Claim is classified as a nonprofit corporation and is
exempt from federal income tax under Section 501 (c)(3) of the Internal Revenue Code.
Statements of Cash Flows -For purpose of the statements of cash flows, Dieters Claim
considers all highly liquid debt instruments purchased with a maturity of three months or
less to be cash equivalents. Non-cash investing and financing activities during the yeaz
ended September 30, 2001 and 2000 include the purchase of insurance policies with a
note payable in the amount of $8,537 and $20,172, respectively.
Note 2 -Investments
Investments as of September 30, 2001 and 2000 consist of securities held by the Wells
Fargo Bank Trust Department and are categorized as follows:
Unrestricted
Temporarily Rsticted
Permanently Rshicted
Cost
2001 2000
$ 863,949 $ 918,140
104,826 104,500
6.967 6.712
$ 975.742 $1.029.352
Fair Value
2001	2000
$ 926,142	$1,051,679
129,832	13Q249
6943	6.792
1062 967	1 188 720
Uruealized ltpprec;i ation
(Detn~eciation)
2001 2000
$ 62,243 $ 133,539
25,006 25,749
(241 80
$ 87.225 $ 159.368
The following schedule summarizes the investment return and its classification in the
statement of activities for the years ended September 30, 2001 and 2000.
Unmstricted Terrgwrazily Restricted Permanently Restricted Trial
2001 2000 2001 2000 2001 2000 2001 2000
Itrtetest aril
dividends $60,345 $ Sb,113 $ 5,842 $ 5,824 $ 563 $ 255 $66,750 $ 62,192
Net realized and
unrealized mains
(loss) $ (69,996) $ (67,758) $ (850) $ 3,995 $ 10 S (71) $ 7( 0,953) $ (71,824)
-10-
DIETERT CLAIM SENIOR CITIZENS CENTER INC.
NOTES TO FINANCIAL STATEMENTS
September 30, 2001 and 2000
Note 3 -Property and Eauiament
Property and equipment is cazried at cost, if purchased, or fair mazket value at date of
acquisition, if received as a donation. Depreciation is computed using the straight-line
method over the asset's estimated service lives. Depreciation expense totaled $61,888
and $64,232 for the yeazs ended September 30, 2001 and 2000, respectively.
Property and equipment consisted of the following as of September 30, 2001 and 2000
	2001	2000
Land	$ 480,557	$ 480,557
Bidldings	562,846	562,846
Equipment	261,454	218,944
Velricles	145,542	115,542
	1,450,399	1,371,889
Less amurailated depreciation	435,160	373,272
	$ 1,015,239	$ 1,004,617
Estimated useful lives fa depreaatim are:
Buildinyys
Egwpment
Vehicles
10-30
5-10
5
Interest costs related to building construction are capitalized as part of the building cost.
Maintenance and repairs, as well as minor betterments, aze charged to expense as
incurred. Major betterments are capitalized. The cost and related accumulated
depreciation for property disposals aze removed from the accounts and any gains or
losses aze included in income.
Note 4 -Note Payable
Note payable consists of short-term borrowings to finance the purchase of insurance
coverage. The total amount financed during the yeazs ended September 30, 2001 and
2000 was $8,537 and $20,172, respectively. These notes bear interest at twelve to
fourteen percent and call for monthly payments ranging from $950 to $2,505. The notes
mature in June 2002 and 2001, respectively.
-I1-
DIETERT CLAIM SENIOR CITIZENS CENTER. INC.
NOTES TO FINANCIAL STATEMENTS
September 30, 2001 and 2000
Note 5 -Commitments
As of September 30, 2001 and 2000, Dietert Claim had entered into non-cancelable
operating lease agreements for the rental of office equipment and a building expiring in
the yeaz 2003. The amount included in rent expense for the yeazs ended September 30,
2001 and 2000 under these leases is $11,024 and $10,172, respectively. Minimum
rentals aze as follows:
2002 $ 11,324
2003 11324
6 8
The Alamo Area Council of Governments (AACOG) has obtained a grant from the
Texas Department of Transportation to build and operate a transportation facility in
Kerrville. The grant is for eighty percent of the construction cost with a twenty percent
local match. Dietert Claim and Kemille Bus Company aze providing the local match.
Dietert Claim is providing a tract of land valued at $150,000 and Kerrville Bus Company
is providing $25,000 in cash. Once the facility is built, Dietert Claim will maintain the
building and grounds, which is reimbursable under the Rural Transportation Program.
Dietert Claim will retain ownership of the land and cleaz title to the building, but the
Federal Transit Administratign will retain a vested interest in the building for
approximately twenty to twenty-five years. The total estimated construction cost of the
project is approximately $904,666, excluding the land value. The federal share of the
project is $879,666. At this time, the project is entering the bidding stage of the
construction process.
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