APEX COMMUNITY CHURCH FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31, 2014 AND 2013

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1 FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31, 2014 AND 2013 GOLDSHOT, LAMB & HOBBS, INC. CERTIFIED PUBLIC ACCOUNTANTS 3066 KETTERING BLVD DAYTON, OHIO 45439

2 TABLE OF CONTENTS Page Independent Accountant s Review Report... 2 FINANCIAL STATEMENTS: Statements of Financial Position... 3 Statements of Activities Statements of Cash Flows... 6 Notes to Financial Statements

3 INDEPENDENT ACCOUNTANT S REVIEW REPORT To Management Apex Community Church We have reviewed the accompanying statement of financial position of Apex Community Church (a nonprofit organization) as of December 31, 2014, and the related statements of activities and cash flows for the year then ended. A review includes primarily applying analytical procedures to management's financial data and making inquiries of Organization management. A review is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding the financial statements as a whole. Accordingly, we do not express such an opinion. Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America and for designing, implementing, and maintaining internal controls relevant to the preparation and fair presentation of the financial statements. Our responsibility is to conduct the review in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. Those standards require us to perform procedures to obtain limited assurance that there are no material modifications that should be made to the financial statements. We believe that the results of our procedures provide a reasonable basis for our report. Based on our review, we are not aware of any material modifications that should be made to the accompanying 2014 financial statements in order for them to be in conformity with accounting principles generally accepted in the United States of America. The financial statements for the year ended December 31, 2013, were audited by us, and we expressed an unqualified opinion on them in our report dated September 4, 2014, but we have not performed any auditing procedures since that date. June 17, Kettering Blvd. Dayton, Ohio V F W glhcpas.com

4 STATEMENTS OF FINANCIAL POSITION DECEMBER 31, 2014 (UNAUDITED) AND 2013 (AUDITED) ASSETS (UNAUDITED) (AUDITED) CURRENT ASSETS Cash and Cash Equivalents $ 1,122,810 $ 982,455 Prepaid Expense 31,954 2,620 Total Current Assets 1,154, ,075 PROPERTY AND EQUIPMENT Land 374, ,600 Land Improvements 219, ,890 Building 1,745,129 1,643,407 Furniture and Fixtures 106, ,592 Equipment 832, ,895 Total Property and Equipment 3,277,656 3,104,384 Less: Accumulated Depreciation 1,361,817 1,179,414 Total Property and Equipment - Net 1,915,839 1,924,970 TOTAL ASSETS $ 3,070,603 $ 2,910,045 LIABILITIES AND NET ASSETS CURRENT LIABILITIES Accounts Payable: Trade $ 129,880 $ 18,105 Credit Cards 19,625 1,405 Accrued Payroll and Payroll Taxes 72,482 53,318 Total Current Liabilities 221,987 72,828 NET ASSETS Unrestricted 2,818,048 2,812,530 Temporarily Restricted 30,568 24,687 Total Net Assets 2,848,616 2,837,217 TOTAL LIABILITIES AND NET ASSETS $ 3,070,603 $ 2,910,045 See accompanying notes and independent accountant's review report. -3-

5 STATEMENT OF ACTIVITIES YEAR ENDED DECEMBER 31, 2014 (UNAUDITED) TEMPORARILY UNRESTRICTED RESTRICTED TOTAL SUPPORT AND REVENUE Contributions: General $ 2,358,168 $ - $ 2,358,168 Missions - 553, ,949 Other Restricted Donated Investments 24,708-24,708 Total Contributions 2,382, ,064 2,936,940 Interest Income 1,254-1,254 Other Income (Loss) (6,586) - (6,586) Net Assets Released from Restriction 548,183 (548,183) - Total Support and Revenue 2,925,727 5,881 2,931,608 EXPENSES Salaries 1,151,746-1,151,746 Payroll Taxes 55,780-55,780 Employee Benefits 112, ,398 Professional Fees: Payroll Fees 4,293-4,293 Accounting/Bookkeeping 8,000-8,000 Legal 6,742-6,742 Technology 4,285-4,285 Communications 51,885-51,885 Child Care 6,116-6,116 Occupancy: Building and Grounds 75,844-75,844 Rent, Parking, Other 20,879-20,879 Utilities 59,819-59,819 Real Estate Taxes Insurance 18,894-18,894 Missionary Support 196, ,739 Ministry Support 524, ,040 Supplies 100, ,155 Postage, Printing and Copies 25,212-25,212 Books, Subscriptions, Reference Materials 52,969-52,969 Travel and Accommodations 158, ,354 Volunteer Appreciation 7,252-7,252 Conference and Training 10,604-10,604 Benevolence 16,786-16,786 Equipment, Furniture and Maintenance 37,303-37,303 Meals and Entertainment 22,272-22,272 Bank Fees 8,679-8,679 Depreciation Expense 182, ,403 Total Expenses 2,920,209-2,920,209 CHANGES IN NET ASSETS 5,518 5,881 11,399 NET ASSETS - BEGINNING OF YEAR 2,812,530 24,687 2,837,217 NET ASSETS - END OF YEAR $ 2,818,048 $ 30,568 $ 2,848,616 See accompanying notes and independent accountant's review report. -4-

6 STATEMENT OF ACTIVITIES YEAR ENDED DECEMBER 31, 2013 (AUDITED) TEMPORARILY UNRESTRICTED RESTRICTED TOTAL SUPPORT AND REVENUE Contributions: General $ 2,298,500 $ - $ 2,298,500 Missions - 323, ,122 Other Restricted Donated Investments 15,079-15,079 Total Contributions 2,313, ,352 2,636,931 Interest Income Other Income (Loss) (18,820) - (18,820) Net Assets Released from Restriction 323,448 (323,448) - Total Support and Revenue 2,619,110 (96) 2,619,014 EXPENSES Salaries 1,068,627-1,068,627 Payroll Taxes 51,376-51,376 Employee Benefits 87,353-87,353 Professional Fees: Payroll Fees 4,304-4,304 Accounting/Bookkeeping 6,530-6,530 Legal 5,776-5,776 Technology 7,176-7,176 Communications 41,776-41,776 Child Care 2,954-2,954 Occupancy: Building and Grounds 54,587-54,587 Rent, Parking, Other 18,026-18,026 Utilities 44,736-44,736 Real Estate Taxes Insurance 14,558-14,558 Missionary Support 148, ,066 Ministry Support 351, ,220 Supplies 76,405-76,405 Postage, Printing and Copies 44,842-44,842 Books, Subscriptions, Reference Materials 27,016-27,016 Travel and Accommodations 159, ,338 Volunteer Appreciation 5,044-5,044 Conference and Training 9,487-9,487 Benevolence 2,637-2,637 Equipment, Furniture and Maintenance 24,451-24,451 Meals and Entertainment 20,675-20,675 Bank Fees 9,989-9,989 Depreciation Expense 181, ,151 Total Expenses 2,468,844-2,468,844 CHANGES IN NET ASSETS 150,266 (96) 150,170 NET ASSETS - BEGINNING OF YEAR AS RESTATED 2,662,264 24,783 2,687,047 NET ASSETS - END OF YEAR $ 2,812,530 $ 24,687 $ 2,837,217 See accompanying notes and independent accountant's review report. -5-

7 STATEMENTS OF CASH FLOWS YEARS ENDED DECEMBER 31, 2014 (UNAUDITED) AND 2013 (AUDITED) (UNAUDITED) (AUDITED) CASH FLOWS FROM OPERATING ACTIVITIES Change in Net Assets $ 11,399 $ 150,170 Adjustments to Reconcile Change in Net Assets to Net Cash Provided by Operating Activities: Depreciation Expense 182, ,151 Donation of Investments (24,707) (15,079) Realized (Gain) Loss on Sale of Investments 402 (24) (Increase) Decrease in Operating Assets: Prepaid Expense (29,334) 17,551 Increase (Decrease) in Operating Liabilities: Accounts Payable 129,995 (20,954) Accrued Payroll and Payroll Taxes 19,164 (3,210) Net Cash Provided by Operating Activities 289, ,605 CASH FLOWS FROM INVESTING ACTIVITIES Purchase of Property and Equipment (173,272) (194,442) Proceeds from Sales of Investments 24,305 15,103 Net Cash Used by Operating Activities (148,967) (179,339) NET INCREASE IN CASH AND CASH EQUIVALENTS 140, ,266 CASH AND CASH EQUIVALENTS - BEGINNING 982, ,189 CASH AND CASH EQUIVALENTS - ENDING $ 1,122,810 $ 982,455 SUPPLEMENTARY CASH FLOW INFORMATION Cash Paid for Interest $ - $ - Cash Paid for Income Taxes $ - $ - See accompanying notes and independent accountant's review report. -6-

8 NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2014 AND NATURE OF ORGANIZATION: Apex Community Church (the Organization) is actually a network of dozens of small community churches, organized into geographic regions, which meet in members homes throughout the Miami Valley area. These small community churches are referred to as house churches. The Organization also has regular weekend gatherings which include worship, celebration and biblical teaching. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basis of Accounting The financial statements are prepared on the accrual basis of accounting. Under the accrual basis of accounting, revenues and expenses are recognized as earned and incurred, respectively. Financial Statement Presentation The Organization is required to report information regarding their financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. The Organization does not have any permanently restricted net assets. Contributions Contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted net assets depending on the absence or existence and nature of any donor restrictions. Support that is restricted by the donor is reported as an increase in unrestricted net assets if the restriction expires in the reporting period in which the support is recognized. All other donor-restricted support is reported as an increase in temporarily 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 are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restriction. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Cash and Cash Equivalents For purposes of the statement of cash flows, the Organization considers cash held in demand deposits and money market accounts as cash and cash equivalents. See independent accountant's review report. -7-

9 NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2014 AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued): Investments The Organization carries investments in marketable securities with readily determinable fair values at fair value in the statement of financial position. Investment income, including interest, dividends, realized and unrealized gains or losses are recorded in the statement of activities as unrestricted or temporarily restricted, based on donor restrictions. Property and Equipment Property and equipment are stated at cost, less accumulated depreciation and amortization computed on a straight-line method, over the useful lives as follows: Years Land Improvements 15 Building Furniture and Equipment 3-15 Gains and losses on disposal of property and equipment are reflected currently in revenue. Maintenance and repairs are charged to expense at the time the expenditure is incurred. Replacements and betterments, which significantly lengthen useful lives, are capitalized. Income Taxes The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. However, income from certain activities not directly related to the Organization s tax-exempt purpose is subject to taxation as unrelated business income. The Organization determines the recognition of uncertain tax positions, if applicable, that may subject the organization to unrelated business income tax necessary by applying a more-likely-than-not recognition threshold and determines the measurement of uncertain tax positions considering the amounts and probabilities of the outcomes that could be realized upon ultimate settlement with tax authorities. Donated Materials and Services Donated materials and services are recorded as contributions in the statement of activities at their estimated fair value at the date of donation. The Organization receives a significant amount of donated services from unpaid volunteers who conduct house church services at their homes. No amounts have been recognized in the statement of activities because the criteria for recognition have not been satisfied. See independent accountant's review report. -8-

10 NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2014 AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued): Date of Management s Review Subsequent events have been evaluated through June 17, 2015, which is the date the financial statements were available to be issued. 3. INVESTMENTS: Investments consist of publicly traded securities at December 31, 2014 and It is the Organization s policy to liquidate all donated stocks immediately upon receipt. Investment Income (Loss), included in Other Income (Loss), consists of the following for the years ended December 31: Realized Gains (Losses) $ (402) $ CONCENTRATION OF CREDIT RISK: The Organization maintains cash balances with one financial institution, which at times, may exceed federally insured limits. The Organization has not experienced any losses in such accounts and believes it is not exposed to any significant risk on cash. 5. BOARD DESIGNATED NET ASSETS: Board designated net assets were available for the following purposes at December 31, 2014 and 2013: Mission Elder Going Funds $ 380,768 $ 339,039 Family Ministry Going Funds 7,892 4,928 Capital Projects 26,428 9,863 Region 1 Going Funds 6,474 9,863 Region 2 Going Funds 9,347 11,353 Region 3 Going Funds 9,794 5,046 Region 4 Going Funds 5,362 2,069 Region 5 Going Funds 31,728 31,898 Total Board Designated Net Assets $ 477,793 $ 404,196 See independent accountant's review report. -9-

11 NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2014 AND TEMPORARILY RESTRICTED NET ASSETS: Temporarily restricted assets were available for the following purposes at December 31, 2014 and 2013: Mission Elder Going Funds $ 7,478 $ 9,351 Family Ministry Going Funds 150 4,062 Region 1 Going Funds 5,904 3,181 Region 3 Going Funds 11,025 0 Region 4 Going Funds 500 3,616 Region 5 Going Funds 5,511 4,477 Total Temporarily Restricted Net Assets $ 30,568 $ 24, RETIREMENT PLAN: The Organization participates in a pension plan, which covers its pastors and salaried employees. The Plan is a tax sheltered annuity plan under Section 403(b) of the Internal Revenue Code. Under the Plan, employees may elect salary deferral. The Organization does not contribute to the plan or offer a matching percentage. 8. OPERATING LEASE: The Organization leases gymnasium and classroom space in Xenia under an operating lease. The lease requires monthly payments of $1,517 and is renewable for one year terms thereafter on the renewal date. Throughout the year, the lease owner reserves the right to prohibit Apex from using the facilities on certain days. When that occurs, Apex is invoiced on a pro-rated scale. Lease expense for the years ended December 31, 2014 and 2013 was $18,200 and $17,821, respectively. Minimum annual lease payments are as follows: Years Ending December 31, Amount 2015 $ 7,583 See independent accountant's review report. -10-

12 NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2014 AND FAIR VALUE MEASUREMENT: Accounting principles generally accepted in the United States of America define fair value, establish a framework for measuring fair value, and establish a fair value hierarchy that prioritizes the inputs to valuation techniques. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market. Valuation techniques that are consistent with the market, income or cost approach are used to measure fair value. The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels: Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets and liabilities that the Organization has the ability to access. Level 2 inputs are inputs (other than quoted prices within level 1) that are observable for the asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for the asset or liability and rely on management s own assumptions about the assumptions that market participants would use in pricing the asset or liability. The Organization has determined that the only material assets or liabilities that are measured at fair value on a recurring basis and categorized using the fair value hierarchy are investments. For such investments, fair value measurement is based on quoted prices. Level 1 securities include those traded by dealers or brokers in active over-the-counter markets. All investments are measured at Level 1 inputs. See independent accountant's review report. -11-

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