JERUSALEM HOUSE, INC.

Size: px
Start display at page:

Download "JERUSALEM HOUSE, INC."

Transcription

1 FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION FOR THE YEAR ENDED JUNE 30, 2015

2 TABLE OF CONTENTS JUNE 30, 2015 INDEPENDENT AUDITORS REPORT 1 FINANCIAL STATEMENTS Statements of Financial Position 3 Statement of Activities 4 Statement of Functional Expenses 5 Statements of Cash Flows 6 Notes to Financial Statements 7 SINGLE AUDIT SECTION Independent Auditors Report on Schedule of Expenditures of Federal Awards 14 Schedule of Expenditures of Federal Awards 15 Note to Schedule of Expenditures of Federal Awards 18 Independent Auditors Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 19 Independent Auditors Report on Compliance for Each Major Program and on Internal Control over Compliance Required by OMB Circular A Schedule of Findings and Questioned Costs 23

3 INDEPENDENT AUDITORS REPORT To the Board of Directors Jerusalem House, Inc. Report on the Financial Statements We have audited the accompanying financial statements of Jerusalem House, Inc. (a Georgia not-for-profit organization) which comprise the statement of financial position as of June 30, 2015 and the related statements of activities, functional expenses and cash flows for the year then ended, and the related notes to the financial statements. Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 1

4 Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Jerusalem House, Inc. as of June 30, 2015, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. Report on Summarized Comparative Information We have previously audited Jerusalem House, Inc. s 2014 financial statements, and our report dated November 12, 2014, expressed an unmodified opinion on those audited financial statements. In our opinion, the summarized comparative information presented herein as of and for the year ended June 30, 2014, is consistent, in all material respects, with the audited financial statements from which it has been derived. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our reports dated December 3, 2015, on our consideration of Jerusalem House, Inc. s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of those reports is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. Those reports are an integral part of the audit performed in accordance with Government Auditing Standards in considering Jerusalem House, Inc. s internal control over financial reporting and compliance. Atlanta, Georgia December 3,

5 STATEMENTS OF FINANCIAL POSITION JUNE 30, 2015 AND 2014 ASSETS Cash checking $ 142,845 $ 168,842 Cash savings 150, ,510 Total cash 293, ,352 Program service fees receivable 1,861 6,993 Grants receivable 369, ,336 Unconditional promises to give, net 66,538 60,716 Prepaid expenses 16,892 20,483 Property and equipment, net 2,026,982 2,089,505 TOTAL ASSETS $ 2,775,788 $ 2,722,385 LIABILITIES Deferred revenue $ - $ 2,395 Other liabilities 20,101 17,683 Liability for conditional grant 83,464 89,886 Line of credit 150,000 - Total liabilities 253, ,964 NET ASSETS LIABILITIES AND NET ASSETS Unrestricted Undesignated 2,022,400 2,084,123 Board designated 150, ,510 2,173,217 2,234,633 Temporarily restricted 349, ,788 Total net assets 2,522,223 2,612,421 TOTAL LIABILITIES AND NET ASSETS $ 2,775,788 $ 2,722,385 See notes to the financial statements. 3

6 STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2015 (WITH COMPARATIVE TOTALS FOR 2014) Temporarily Unrestricted Restricted Total Total PUBLIC SUPPORT AND REVENUE Federal financial assistance $ 2,922,719 $ - $ 2,922,719 $ 2,994,082 Other governmental assistance 97,049-97,049 59,648 Community group contributions 84,709 83, , ,736 Corporate contributions 42, ,301 54,852 Faith community contributions 13,596 11,250 24,846 21,260 Foundations and trusts 146,622 88, , ,295 In kind contributions 165, , ,000 Special events 139, , ,796 Individuals, memorials, and bequests 142,289 52, , ,515 Program service fees 374, , ,425 Other income 1,141-1,141 6,965 Net assets released from restrictions 264,474 (264,474) - - Total public support and revenue 4,394,653 (28,782) 4,365,871 4,449,574 EXPENSES Program services The Program for Single Adults 818, , ,316 The Family Program 761, , ,434 Scattered Site Program I 679, , ,334 Scattered Site Program II 1,607,212-1,607,212 1,709,152 Supporting services Management and general 215, , ,412 Fundraising 374, , ,600 Total expenses 4,456,069-4,456,069 4,507,248 CHANGES IN NET ASSETS (61,416) (28,782) (90,198) (57,674) NET ASSETS AT BEGINNING OF YEAR 2,234, ,788 2,612,421 2,670,095 NET ASSETS AT END OF YEAR $ 2,173,217 $ 349,006 $ 2,522,223 $ 2,612,421 See notes to the financial statements 4

7 STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED JUNE 30, 2015 (with comparative totals for 2014) Program Services The Program Scattered Scattered for Single The Family Site Site Management Fund- Adults Program Program I Program II and General Raising Total Total Salaries and wages $ 252,699 $ 279,483 $ 185,897 $ 421,813 $ 96,019 $ 197,357 $ 1,433,268 $ 1,336,918 Workers compensation insurance 2,297 2,541 1,690 3, ,794 13,030 18,369 Payroll taxes 19,144 21,023 14,207 32,155 13,621 15, , ,703 Employee benefits 34,297 38,027 20,049 50,197 14,661 23, , ,494 Total salaries and related expenses 308, , , , , ,300 1,741,828 1,624,484 Apartment leases , , ,072,264 1,065,703 In-kind rent 165, , ,000 Apartment utilities 48,877 48,544 76, , , ,729 Apartment furnishings and supplies 1,722 1,573 1,314 2, ,851 7,301 Maintenance and repairs 30,049 36, , , ,183 Insurance 12,622 18,423 4,877 18,552 1,469-55,943 55,708 Occupancy 18,959 32, ,170-65,322 53,866 Communications 23,494 15,000 1,010 60,568 12, ,177 92,427 Professional services 7,691 8,939 2,050 24,170 9, , ,755 Strategic planning 1,000 2,000 1,557 3,531 2,803-10,891 17,040 Special events ,909 62,909 96,565 Contract personnel 162, ,410 2, , , ,339 Supportive services 5,694 30,138 26,507 41, , ,436 Printing ,578 8,919 10,497 8,404 Postage ,451 5,307 7,793 3,806 Mileage 3,337 3,417 3,347 9,107 3,865 1,424 24,497 26,450 Staff development and travel 590 2,453 1,218 6,517 4, ,673 13,232 Campaign development ,144 Fees, interest and bank charges , ,183 7,072 Other 4,133 5,899 4,513 9,623 28,440 39,403 92,011 56,893 Total expenses before depreciation 793, , ,175 1,607, , ,111 4,349,661 4,401,537 Depreciation 24,821 78, , , ,711 TOTAL EXPENSES $ 818,468 $ 761,480 $ 679,175 $ 1,607,212 $ 215,623 $ 374,111 $ 4,456,069 $ 4,507, Supporting Services 2014 See notes to the financial statements 5

8 STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED JUNE 30, 2015 AND 2014 CASH FLOWS FROM OPERATING ACTIVITIES Changes in net assets $ (90,198) $ (57,674) Adjustments to reconcile changes in net assets to net cash (used in) provided by operating activities: Depreciation 106, ,711 Conversion of conditional grant to support (6,422) (6,422) Decrease (increase) in operating assets: Accounts receivable 5,132 2,990 Grants receivable (144,517) 106,575 Unconditional promises to give (5,822) 61,211 Prepaid expenses 3,591 (384) (Decrease) increase in operating liabilities: Accounts payable - (2,587) Deferred revenue (2,395) (905) Other liabilities 2,418 (4,587) Net cash (used in) provided by operating activities (131,805) 203,928 CASH FLOWS FROM INVESTING ACTIVITIES Purchase of property and equipment (43,885) (43,972) Net cash used in investing activities (43,885) (43,972) CASH FLOWS FROM FINANCING ACTIVITIES Borrowings on line of credit 150,000 - Net cash provided by financing activities 150,000 - NET (DECREASE) INCREASE IN CASH (25,690) 159,956 CASH AT BEGINNING OF YEAR 319, ,396 CASH AT END OF YEAR $ 293,662 $ 319,352 SUPPLEMENTAL CASH FLOW DISCLOSURES Interest paid $ 3 $ 2,069 See notes to the financial statements 6

9 NOTES TO FINANCIAL STATEMENTS JUNE 30, ORGANIZATION Jerusalem House, Inc. (the Organization) was incorporated in the state of Georgia on August 2, 1988 as a nonprofit corporation. Through four programs, the Organization provides permanent housing and supportive services for homeless and low-income persons living with HIV/AIDS in the metropolitan Atlanta area. In 1989 the Organization established the Program for Adults, serving 23 homeless single men and women living with HIV/AIDS. During 1997 Jerusalem House added the Family Program, serving 12 homeless single mothers with HIV/AIDS and their children. In 2003 the Organization opened the Scattered Site I Program to provide homeless individuals and families independent permanent housing and supportive services in 32 apartment units scattered throughout Atlanta. In 2009 the Organization expanded again by adding the Scattered Site II Program to provide low-income individuals and families living with HIV/AIDS permanent independent housing in 101 apartment units with supportive services. As of June 30, 2015, Jerusalem House provides homeless or low income individuals and families living with HIV/AIDS access to 168 units of permanent supportive housing. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting The Organization prepares its financial statements in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) , Not-for-Profit Entities Presentation of Financial Statements. Under FASB ASC 958, the Organization reports information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. Comparative Information The financial statements include certain prior year summarized comparative information in total but not by net asset class. Such information does not include sufficient detail to constitute a presentation in conformity with generally accepted accounting principles generally accepted in the United States of America (GAAP). Accordingly, such information should be read in conjunction with the Organization s financial statements for the year ended June 30, 2014, from which the summarized information was derived. Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect certain report amounts and disclosures. Accordingly, actual results could differ from those estimates. Contributions and Unconditional Promises to Give Contributions are recorded and presented in accordance with FASB ASC , Not-for-Profit Entities Revenue Recognition. Contributions are recognized when the donor makes a promise to give to the Organization that is, in substance, unconditional. Unconditional promises to give are recorded as the promise is received. Unconditional promises to give were $30,215 and $60,716 as of June 30, 2015 and 2014, respectively. 7

10 NOTES TO FINANCIAL STATEMENTS JUNE 30, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES CONTINUED Contributions that are restricted by the donor are reported as increases in unrestricted net assets if the restrictions expire in the fiscal year in which the contributions are 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 unrestricted net assets. Donated Materials Donated materials are reflected as contributions at their estimated value at date of receipt. During each of the years ended June 30, 2015 and 2014, approximately $22,000 and $38,000 respectively, of materials were donated for special events. These amounts are included in special events on the statement of activities. Contributed Services Contributed services are recognized if the services received (a) create or enhance nonfinancial assets or (b) require specialized skills that are provided by individuals possessing those skills and would typically need to be purchased if not provided by donation. Contributed services meeting these criteria for the years ended June 30, 2015 and 2014 were not significant. Many individuals volunteer their time and perform a variety of tasks that assist the Organization at the residents facilities. The Organization received 5,088 and 4,745 volunteer hours in the years ended June 30, 2015 and 2014, respectively, which are not valued in the financial statements. Contributed Facility As described in Note 9, the Organization leases land and a building for $1 per year. The estimated fair value of the annual rental of $165,000 for each of the years ended June 30, 2015 and 2014 is included in support revenue and program expense in the accompanying financial statements. Financial Instruments and Credit Risk Financial instruments, principally cash, receivables, line of credit and accounts payable are reported at values which Jerusalem House believes are not significantly different from fair values. At times cash in the bank is in excess of the FDIC insured limits. The Organization s uninsured cash balance was $231,704 and $199,008 at June 30, 2015 and 2014, respectively. Management believes the risk in these situations to be minimal. Property and Equipment The Organization capitalizes all expenditures for property, furniture, fixtures, and equipment in excess of $5,000. Property and equipment are recorded at cost or fair value, if donated, and are depreciated using straight line methods ranging from three to forty years based upon their estimated useful lives. 8

11 NOTES TO FINANCIAL STATEMENTS JUNE 30, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES CONTINUED Program Service Fees Program service fees represent rent paid by residents in accordance with Section 3(a)(1) of the U.S. Housing Act of The amount of rent charged to each resident is based on the family s monthly adjusted income. Adjusted income is determined in accordance with HUD guidelines, and is adjusted at least annually. Fees collected are required to be used to offset program expenses. Accounts receivable represent program service fees that are due from residents at year end. The Organization uses the allowance method to determine uncollectible receivables. The allowance is based on historical experience and management s analysis of specific accounts. Accounts are considered past due after 30 days. It is management s policy to write off accounts receivable when management determines the receivable will not be collectible. Management did not believe that an allowance was necessary at June 30, 2015 or Deferred Revenue Deferred revenue at June 30, 2015 and 2014 represents special event sponsorships for an event in the subsequent year. Special Events Special events revenue is shown net of cost of direct benefit to donors which amounted to approximately $27,000 and $18,000 for the years ended June 30, 2015 and 2014, respectively. Functional Allocation of Expenses The costs of providing the various programs and other activities have been summarized on a functional basis in the statement of activities. Accordingly, certain costs have been allocated among the programs and supporting services benefited. Income Taxes The Organization is exempt from income taxes under Section 501(c)(3) of the U.S. Internal Revenue Code and is classified as an organization which is not a private foundation under Section 509(a) of the U.S. Internal Revenue Code. The Organization qualifies for the charitable contribution deduction. Management does not believe there are any uncertain tax positions at June 30, 2015 as defined by FASB ASC 740, Income Taxes. The Organization could be subject to income tax examinations for its federal tax filings for the current tax year and previous filings for fiscal years ended in 2014, 2013 and 2012 still open under the statute of limitations. Events Occurring After Report Date Management has evaluated events and transactions that occurred between June 30, 2015 and December 3, 2015, which is the date that the financial statements were available to be issued, for possible recognition or disclosure in the financial statements. 9

12 NOTES TO FINANCIAL STATEMENTS JUNE 30, PROPERTY AND EQUIPMENT As of June 30, 2015 and 2014, property and equipment consisted of: Land $ 482,202 $ 482,202 Buildings and land improvements 2,281,285 2,281,285 Leasehold improvements 239, ,171 Furniture, fixtures, and equipment 277, ,630 3,280,173 3,236,288 Less accumulated depreciation (1,253,191) (1,146,783) $ 2,026,982 $ 2,089,505 Depreciation expense of $106,408 and $105,711 was recorded for the years ended June 30, 2015 and 2014, respectively. 4. LINE OF CREDIT The Organization has a $1,500,000 line of credit with a bank. The line accrues interest monthly at prime plus 0.5%, with a minimum of 4.5% and a maximum of 9% (4.5% at June 30, 2015), and is secured by all property. The credit line matures in June The balance at June 30, 2015 was $150,000. There was no outstanding balance at June 30, GRANTS FROM GOVERNMENT AGENCIES The Organization is the recipient of federal financial assistance under Department of Housing and Urban Development programs. The balances of these grants and awards as of June 30, 2015 that are available for use in the year ending June 30, 2016 are as follows: Cumulative awards $ 2,954,191 Cumulative expenditures (2,522,945) Unexpended funds on grants $ 431,246 Funds are received on a cost reimbursement basis. Revenue with respect to the awards is recognized to the extent of costs incurred under the award terms. Grants receivable on the Statements of Financial Position are receivable within one year. 10

13 NOTES TO FINANCIAL STATEMENTS JUNE 30, UNCONDITIONAL PROMISES TO GIVE Unconditional promises to give at June 30, 2015 are as follows: Year ending December 31, 2016 $ 64, ,000 Total 71,538 Less: Allowance for doubtful accounts (5,000) Net unconditional promises to give $ 66,538 These promises to give are time restricted and purpose restricted for the capital campaign. See Note LIABILITY FOR CONDITIONAL GRANT During 1994 the Organization purchased property to implement a new program to provide a facility to house homeless women who have AIDS or symptomatic HIV disease and their children. Renovation of the facility began in January The facility was completed and opened in October During the year ended June 30, 1998, Federal Home Loan Bank granted Jerusalem House a $192,633 forgivable loan for construction of the property. As long as the property is used for housing income eligible residents, the Bank will forgive a portion of the loan on an annual basis over thirty years. Consequently, during each of the years ended June 30, 2015 and 2014, $6,422 of the loan was converted to support. This conditional grant is recorded as a liability on the financial statements. 8. RESTRICTED AND DESIGNATED NET ASSETS Temporarily restricted net assets are contributions that are available for use for specific programs or time periods. At June 30, 2015 and 2014 temporarily restricted net assets are available as follows: Purpose restricted: Maintenance, repairs and program services $ 95,617 $ 155,873 Client support 24,015 68,679 Scholarship fund 2,663 - Learning Center - 30,885 Purpose and time restricted: Capital campaign 226, ,351 $ 349,006 $ 377,788 11

14 NOTES TO FINANCIAL STATEMENTS JUNE 30, RESTRICTED AND DESIGNATED NET ASSETS CONTINUED Total board designated net assets as of June 30, 2015 and 2014 were $150,817 and $150,510, respectively and are included as unrestricted net assets. The amounts are designated for programs and are held in a separate savings account. 9. CONTRIBUTION OF LAND AND BUILDING During 1990 the Organization purchased land and a building for its operations. Title to the land and building was subsequently transferred to Metropolitan Atlanta Community Foundation (MACF). The Organization now leases the land and building for $1 per year. During the year ended June 30, 1992, leasehold improvements and capitalized construction costs related to the 1992 renovation of and addition to the building were contributed to MACF. The Organization has made cumulative contributions of $2,100,976 to Metropolitan Atlanta Community Foundation. The contributions were made to enhance fund raising as well as to ensure that the property will consistently be used for the community good. MACF has committed to leasing the property to the Organization indefinitely provided the Organization s use of the property does not significantly change. 10. COMMITMENTS The Organization leases its administrative offices and certain office equipment under noncancelable operating leases. Office rent and office equipment rental expense for the years ended June 30, 2015 and 2014 amounted to approximately $77,000 and $70,000, respectively. Future minimum lease payments are as follows: Year ending June 30: 2016 $ 75, , , , ,277 In addition, the Organization leases apartments for its scattered site programs under annual renewable leases. Related rent expense amounted to approximately $1,072,000 and $1,066,000 in the years ended June 30, 2015 and 2014, respectively. Future minimum lease payments are as follows: Year ending June 30: 2016 $ 849, ,995 12

15 NOTES TO FINANCIAL STATEMENTS JUNE 30, EMPLOYEE BENEFIT PLAN Effective July 2010 the Organization adopted a 403(b) plan for those employees who meet the eligibility requirements set forth in the Plan. All plan participants are allowed to contribute any amount up to the legal maximum allowed. The Organization matches 100% of the first 3% of a participants compensation deferred to the Plan. Employer contributions amounted to $24,594 and $23,367 for the years ended June 30, 2015 and 2014, respectively. 13

16 SINGLE AUDIT SECTION

17 INDEPENDENT AUDITORS REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS To the Board of Directors Jerusalem House, Inc. We have audited the financial statements of Jerusalem House, Inc. as of and for the year ended June 30, 2015, and have issued our report thereon dated December 3, 2015, which contained an unmodified opinion on those financial statements and appears on pages 1 and 2. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards, as required by U.S Office of Management and Budget Circular A-133, Audits of States, Local Governments and Non-Profit Organizations, is presented for purposes of additional analysis, and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole. Atlanta, Georgia December 3,

18 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2015 Federal Date of CFDA Award PASS-THROUGH GRANTOR/PROGRAM TITLE Service Grant Award # Number Amount Expenditures MAJOR PROGRAMS U.S. Department of Housing and Urban Development: Passed through: City of Atlanta Housing Opportunities for People with Proj.# AIDS Single Adults 7/1/13-9/30/ / $ 731,460 $ 431,085 City of Atlanta Housing Opportunities for People with Proj.# AIDS Women & Children 7/1/13-9/30/ / , ,792 City of Atlanta Housing Proj.# Opportunities for People with / / AIDS Scattered Site II / / City of Atlanta Housing / / Opportunities for People with Proj.# /1/13-9/30/ / ,418,500 1,369,375 AIDS Scattered Site 7/1/13-9/30/ / , ,484 Total ,379,736 See accompanying note. 15

19 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CONTINUED FOR THE YEAR ENDED JUNE 30, 2015 Federal Date of CFDA Award PASS-THROUGH GRANTOR/PROGRAM TITLE Service Grant Award # Number Amount Expenditures MAJOR PROGRAMS U.S. Department of Housing and Urban Development: Passed through: Georgia Department of Community Affairs GA0022L4B Shelter Plus Care GA0235L4N /28/14-3/31/15 GA0236L4B $ 341,996 $ 229,928 Georgia Department of Community Affairs Continuum of Care 3/1/15-2/29/16 GA0022L4B ,820 12,349 Georgia Department of Community Affairs Continuum of Care 3/1/15-2/29/16 GA0235L4B ,944 48,215 Georgia Department of Community Affairs Continuum of Care 3/1/15-2/29/16 GA0236L4B ,944 17,595 Total ,087 Total Major Programs 2,687,823 See accompanying note. 16

20 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CONTINUED FOR THE YEAR ENDED JUNE 30, 2015 Federal Date of CFDA Award PASS-THROUGH GRANTOR/PROGRAM TITLE Service Grant Award # Number Amount Expenditures NON-MAJOR PROGRAMS U.S. Department of Housing and Urban Development Supportive Housing Program Grant 10/1/13-9/30/14 GA0021B4B $ 193,913 $ 63,320 U.S. Department of Housing and Urban Development Supportive Housing Program Grant 10/1/14-9/30/15 GA0021L4B , ,907 Total ,227 U.S. Department of Housing and Urban Development: Passed through: DeKalb County Community Development Block Grant 7/1/14-6/30/ ,669 27,669 Total ,669 Total Non Major Programs 234,896 TOTAL EXPENDITURES OF FEDERAL AWARDS $ 2,922,719 See accompanying note. 17

21 NOTE TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Jerusalem House, Inc. under programs of the federal government for the year ended June 30, The information in this Schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-profit Organizations. Because the Schedule presents only a selected portion of the operations of Jerusalem House, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Jerusalem House, Inc. 18

22 INDEPENDENT AUDITORS REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors Jerusalem House, Inc. We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Jerusalem House, Inc. (a not-for-profit organization), which comprise the statement of financial position as of June 30, 2015, and the related statements of activities and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated December 3, Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered Jerusalem House, Inc. s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Organization s internal control. Accordingly, we do not express an opinion on the effectiveness of the Organization s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. Given these limitations, during our audit we did not identify any deficiencies in internal control we consider to be material weaknesses. 19

23 Compliance and Other Matters As part of obtaining reasonable assurance about whether the Organization s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Organization s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Organization s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Atlanta, Georgia December 3,

24 INDEPENDENT AUDITORS REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY OMB CIRCULAR A-133 To the Board of Directors Jerusalem House, Inc. Report on Compliance for Each Major Federal Program We have audited Jerusalem House, Inc. s compliance with the types of compliance requirements described in the OMB Circular A-133, Compliance Supplement that could have a direct and material effect on each of its major federal programs for the year ended June 30, Jerusalem House, Inc. s major federal programs are identified in the summary of auditor s results section of the accompanying schedule of findings and questioned costs. Management s Responsibility Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditors Responsibility Our responsibility is to express an opinion on compliance for each of Jerusalem House, Inc. s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Jerusalem House, Inc. s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Jerusalem House, Inc. s compliance. Opinion on Each Major Federal Program In our opinion, Jerusalem House, Inc. complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30,

25 Report on Internal Control over Compliance Management of Jerusalem House, Inc. is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit, we considered Jerusalem House, Inc. s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Jerusalem House, Inc. s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Atlanta, Georgia December 3,

26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2015 Summary of Auditors Results 1. The auditors report expresses an unmodified opinion on the financial statements of Jerusalem House, Inc. 2. No significant deficiencies or material weaknesses relating to the audit of the financial statements are reported. 3. No instances of noncompliance material to the financial statements of Jerusalem House, Inc. which would be required to be reported in accordance with Government Auditing Standards, were disclosed during the audit. 4. No significant deficiencies or material weaknesses in internal control over major federal award programs are reported. 5. The auditors report on compliance for the major federal awards programs for Jerusalem House, Inc. expresses an unmodified opinion on all major federal programs. 6. Audit findings that are required to be reported in accordance with Section 510(a) of OMB Circular A-133 are reported in this Schedule. 7. The programs tested as a major program were: Housing Opportunities for People with Aids Continuum of Care 8. The threshold used for distinguishing between Type A and B programs was $300, Jerusalem House, Inc. was determined to be a low risk auditee. Findings Financial Statements Audit None Finding and Questioned Costs Major Federal Award Programs Audit None 23

SANTA MARIA HOSTEL, INC. AND SANTA MARIA HOSTEL FOUNDATION CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

SANTA MARIA HOSTEL, INC. AND SANTA MARIA HOSTEL FOUNDATION CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SANTA MARIA HOSTEL, INC. AND SANTA MARIA HOSTEL FOUNDATION CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION FOR THE YEAR ENDED AUGUST 31, 2013 TABLE OF CONTENTS Page No. Independent Auditor's

More information

Arlington Street People's Assistance Network. Financial Statements, Including OMB Circular A-133 Reports and Independent Auditors Report

Arlington Street People's Assistance Network. Financial Statements, Including OMB Circular A-133 Reports and Independent Auditors Report Financial Statements, Including OMB Circular A-133 Reports and Independent Auditors Report June 30, 2013 and 2012 Financial Statements June 30, 2013 and 2012 Contents Independent Auditors Report... 1-2

More information

DEMOCRACY PREPARATORY CHARTER SCHOOL (A Not-For-Profit Corporation) FINANCIAL STATEMENTS JUNE 30, 2014 AND 2013

DEMOCRACY PREPARATORY CHARTER SCHOOL (A Not-For-Profit Corporation) FINANCIAL STATEMENTS JUNE 30, 2014 AND 2013 FINANCIAL STATEMENTS JUNE 30, 2014 AND 2013 FINANCIAL STATEMENTS JUNE 30, 2014 AND 2013 CONTENTS PAGE INDEPENDENT AUDITORS REPORT 1 2 FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION: Statements of financial

More information

MINNESOTA COUNCIL OF CHURCHES MINNEAPOLIS, MINNESOTA FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011

MINNESOTA COUNCIL OF CHURCHES MINNEAPOLIS, MINNESOTA FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011 MINNEAPOLIS, MINNESOTA FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011 TABLE OF CONTENTS Page INDEPENDENT AUDITOR S REPORT 1-2 FINANCIAL STATEMENTS Statements of Financial Position 3-4 Statements of Activities

More information

Pensacola Habitat For Humanity, Inc. Pensacola, Florida. Audited Financial Statements. With Supplementary Information

Pensacola Habitat For Humanity, Inc. Pensacola, Florida. Audited Financial Statements. With Supplementary Information Pensacola, Florida Audited Financial Statements With Supplementary Information June 30, 2014 Pensacola, Florida Audited Financial Statements With Supplementary Information June 30, 2014 CONTENTS PAGE Independent

More information

WEST CENTRAL FLORIDA AREA AGENCY ON AGING, INC. AND AFFILIATE. Financial and Compliance Report For the Year Ended December 31, 2011

WEST CENTRAL FLORIDA AREA AGENCY ON AGING, INC. AND AFFILIATE. Financial and Compliance Report For the Year Ended December 31, 2011 Financial and Compliance Report For the Year Ended December 31, 2011 Table of Contents Page Report of Independent Certified Public Accountants... 1-2 Financial Statements Consolidated Statements of Financial

More information

THE SOUTH FLORIDA CHURCH OF CHRIST, INC.

THE SOUTH FLORIDA CHURCH OF CHRIST, INC. THE SOUTH FLORIDA CHURCH OF CHRIST, INC. FINANCIAL STATEMENTS THE SOUTH FLORIDA CHURCH OF CHRIST, INC. FINANCIAL STATEMENTS TABLE OF CONTENTS PAGES Independent Auditor s Report 1 Statement of Financial

More information

YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF NORTHWEST GEORGIA, INC.

YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF NORTHWEST GEORGIA, INC. YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF NORTHWEST GEORGIA, INC. FINANCIAL REPORT JUNE 30, 2014 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF NORTHWEST GEORGIA, INC. FINANCIAL REPORT JUNE 30, 2014 TABLE OF CONTENTS

More information

Financial Statements and Independent Auditor s Report. DDC Foothills Home (A Colorado Nonprofit Corporation) FHA Project No. 101 HD023 NP PD DD

Financial Statements and Independent Auditor s Report. DDC Foothills Home (A Colorado Nonprofit Corporation) FHA Project No. 101 HD023 NP PD DD Financial Statements and Independent Auditor s Report DDC Foothills Home June 30, 2014 TABLE OF CONTENTS INDEPENDENT AUDITOR S REPORT 4 FINANCIAL STATEMENTS STATEMENT OF FINANCIAL POSITION 6 STATEMENT

More information

CLEARWATER CHRISTIAN COLLEGE PRIVATE SCHOOL, INC.

CLEARWATER CHRISTIAN COLLEGE PRIVATE SCHOOL, INC. CLEARWATER CHRISTIAN COLLEGE PRIVATE SCHOOL, INC. Financial Statements For the Years Ended June 30, 2014 and 2013 (With Independent Auditors Report Thereon) CLEARWATER CHRISTIAN COLLEGE PRIVATE SCHOOL,

More information

Sample Financial Statements from PPC Preparing Nonprofit Financial Statements

Sample Financial Statements from PPC Preparing Nonprofit Financial Statements (ACCOUNTANT S LETTERHEAD) INDEPENDENT ACCOUNTANT S REPORT (REVIEW) To the Board of Directors Habitat House, Inc. City, State We have reviewed the accompanying statements of financial position of Habitat

More information

OPPORTUNITIES INDUSTRIALIZATION CENTERS OF AMERICA, INC. Financial Statements. June 30, 2012 and 2011. With Independent Auditors' Reports

OPPORTUNITIES INDUSTRIALIZATION CENTERS OF AMERICA, INC. Financial Statements. June 30, 2012 and 2011. With Independent Auditors' Reports OPPORTUNITIES INDUSTRIALIZATION CENTERS OF AMERICA, INC. Financial Statements June 30, 2012 and 2011 With Independent Auditors' Reports Table of Contents June 30, 2012 and 2011 Independent Auditors' Report...

More information

Transitional Living Centers of Oklahoma, Inc. Financial Statements and Independent Auditor s Report. December 31, 2014 and 2013

Transitional Living Centers of Oklahoma, Inc. Financial Statements and Independent Auditor s Report. December 31, 2014 and 2013 Financial Statements and Independent Auditor s Report December 31, 2014 and 2013 Table of Contents PAGE Independent Auditor s Report... 3 Financial Statements Statements of Financial Position... 4 Statements

More information

FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS JOSEPH S HOUSE, INC. (A NON-PROFIT ORGANIZATION)

FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS JOSEPH S HOUSE, INC. (A NON-PROFIT ORGANIZATION) FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS JOSEPH S HOUSE, INC. (A NON-PROFIT ORGANIZATION) September 30, 2013 and 2012 CONTENTS Page Report of Independent Certified Public

More information

BOISE RESCUE MISSION, INC. (a nonprofit organization) CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

BOISE RESCUE MISSION, INC. (a nonprofit organization) CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION (a nonprofit organization) CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Years Ended September 30, 2014 and 2013 TABLE OF CONTENTS Page Independent Auditors Report...3 Consolidated Statements

More information

GENEVA HOUSE, INC. PROJECT NO. 034-44815NP FINANCIAL REPORT WITH SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITOR S REPORT DECEMBER 31, 2009 AND

GENEVA HOUSE, INC. PROJECT NO. 034-44815NP FINANCIAL REPORT WITH SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITOR S REPORT DECEMBER 31, 2009 AND FINANCIAL REPORT WITH SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITOR S REPORT DECEMBER 31, 2009 AND 2008 FINANCIAL REPORT WITH SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITOR S REPORT DECEMBER 31,

More information

Sistema Infantil Teleton USA, dba Children s Rehabilitation Institute of Teleton USA and Subsidiary

Sistema Infantil Teleton USA, dba Children s Rehabilitation Institute of Teleton USA and Subsidiary Sistema Infantil Teleton USA, dba Children s Rehabilitation Institute of Teleton USA and Subsidiary Consolidated Financial Statements and Supplementary Information December 31, 2015 and 2014 Institute

More information

CASA OF LOS ANGELES FINANCIAL STATEMENTS JUNE 30, 2012 AND 2011

CASA OF LOS ANGELES FINANCIAL STATEMENTS JUNE 30, 2012 AND 2011 FINANCIAL STATEMENTS JUNE 30, 2012 AND 2011 CONTENTS Independent Auditor s Report 1-2 Page Financial Statements: Statements of Financial Position 3 Statements of Activities and Changes in Net Assets 4

More information

ATLANTA COMMUNITY FOOD BANK, INC.

ATLANTA COMMUNITY FOOD BANK, INC. FINANCIAL STATEMENTS FOR THE YEAR ENDED TABLE OF CONTENTS INDEPENDENT AUDITORS REPORT 1 FINANCIAL STATEMENTS Statements of Financial Position 3 Statement of Activities 5 Statement of Functional Expenses

More information

DRUG ABUSE TREATMENT ASSOCIATION, INC.d REPORT ON AUDIT OF FINANCIAL STATEMENTS. For the Year Ended June 30, 2011 (with comparable totals for 2010)

DRUG ABUSE TREATMENT ASSOCIATION, INC.d REPORT ON AUDIT OF FINANCIAL STATEMENTS. For the Year Ended June 30, 2011 (with comparable totals for 2010) d REPORT ON AUDIT OF FINANCIAL STATEMENTS For the Year Ended June 30, 2011 (with comparable totals for 2010) TABLE OF CONTENTS PAGE INDEPENDENT AUDITOR S REPORT 1-2 FINANCIAL STATEMENTS Statement of Financial

More information

GENEVA HOUSE, INC. PROJECT NO. 034-44815NP FINANCIAL REPORT WITH SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITOR S REPORT DECEMBER 31, 2011 AND

GENEVA HOUSE, INC. PROJECT NO. 034-44815NP FINANCIAL REPORT WITH SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITOR S REPORT DECEMBER 31, 2011 AND FINANCIAL REPORT WITH SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITOR S REPORT DECEMBER 31, 2011 AND 2010 CONTENTS INDEPENDENT AUDITOR S REPORT ON THE FINANCIAL STATEMENTS 1-2 FINANCIAL STATEMENTS Statements

More information

NATIONAL ENERGY EDUCATION DEVELOPMENT PROJECT, INC. Financial Statements and Supplemental Information

NATIONAL ENERGY EDUCATION DEVELOPMENT PROJECT, INC. Financial Statements and Supplemental Information NATIONAL ENERGY EDUCATION DEVELOPMENT PROJECT, INC. Financial Statements and Supplemental Information (With Summarized Financial Information for the Year Ended December 31, 2011) and Report Thereon TABLE

More information

GRACE FELLOWSHIP CHURCH, INC. FINANCIAL STATEMENTS JUNE 30, 2013 AND 2012

GRACE FELLOWSHIP CHURCH, INC. FINANCIAL STATEMENTS JUNE 30, 2013 AND 2012 FINANCIAL STATEMENTS JUNE 30, 2013 AND 2012 Table of Contents For the Years Ended June 30, 2013 and 2012 PAGE Independent Auditors' Report... 1-1A Financial Statements Statements of Financial Position...

More information

FINANCIAL STATEMENTS With Independent Auditors' Report. July 31, 2014 and 2013

FINANCIAL STATEMENTS With Independent Auditors' Report. July 31, 2014 and 2013 FINANCIAL STATEMENTS With Independent Auditors' Report July 31, 2014 and 2013 Table of Contents Independent Auditors' Report 1 Financial Statements Statements of Financial Position 3 Statements of Activities

More information

DRUG ABUSE TREATMENT ASSOCIATION, INC.d REPORT ON AUDIT OF FINANCIAL STATEMENTS. For the Year Ended June 30, 2010 (with comparable totals for 2009)

DRUG ABUSE TREATMENT ASSOCIATION, INC.d REPORT ON AUDIT OF FINANCIAL STATEMENTS. For the Year Ended June 30, 2010 (with comparable totals for 2009) d REPORT ON AUDIT OF FINANCIAL STATEMENTS For the Year Ended June 30, 2010 (with comparable totals for 2009) TABLE OF CONTENTS PAGE INDEPENDENT AUDITOR S REPORT 1-2 FINANCIAL STATEMENTS Statement of Financial

More information

AVIVA CHILDREN'S SERVICES, INC. AUDITED FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2015 AND 2014

AVIVA CHILDREN'S SERVICES, INC. AUDITED FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2015 AND 2014 AUDITED FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2015 AND 2014 AUDITED FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2015 AND 2014 TABLE OF CONTENTS Independent auditors report... 1 Statements of financial

More information

ATLANTA, GEORGIA REPORT ON AUDITS OF FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011

ATLANTA, GEORGIA REPORT ON AUDITS OF FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011 ATLANTA, GEORGIA REPORT ON AUDITS OF FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011 INDEX TO FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011 PAGE INDEPENDENT AUDITOR'S REPORT STATEMENTS

More information

FINANCIAL STATEMENTS. For the Years Ended March 31, 2014 and 2013 with Independent Auditors Report

FINANCIAL STATEMENTS. For the Years Ended March 31, 2014 and 2013 with Independent Auditors Report FINANCIAL STATEMENTS For the Years Ended with Independent Auditors Report FINANCIAL STATEMENTS CONTENTS Page Independent Auditors Report... 1-2 Financial Statements: Statements of Financial Position...3

More information

COMMUNITY BLOOD CENTERS OF FLORIDA, INC. AND AFFILIATE

COMMUNITY BLOOD CENTERS OF FLORIDA, INC. AND AFFILIATE CONSOLIDATED FINANCIAL STATEMENTS CONTENTS Independent Auditors Report...1 Consolidated Financial Statements Statement of Financial Position... 2-3 Statement of Activities and Changes in Net Assets...4

More information

SHARE OUR STRENGTH, INC. AND SUBSIDIARY

SHARE OUR STRENGTH, INC. AND SUBSIDIARY SHARE OUR STRENGTH, INC. AND SUBSIDIARY Consolidated Financial Statements and Supplemental Information For The Year Ended December 31, 2011 and Report Thereon Reports Required in Accordance with Office

More information

Chordoma Foundation FINANCIAL STATEMENTS. for the year ended December 31, 2014

Chordoma Foundation FINANCIAL STATEMENTS. for the year ended December 31, 2014 Chordoma Foundation FINANCIAL STATEMENTS for the year ended December 31, 2014 INDEX TO FINANCIAL STATEMENTS Page(s) Independent Auditor's Report 1-2 Financial Statements: Statement of Financial Position

More information

GENEVA HOUSE, INC. PROJECT NO. 034-11177 FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITOR S REPORT DECEMBER 31, 2013 AND

GENEVA HOUSE, INC. PROJECT NO. 034-11177 FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITOR S REPORT DECEMBER 31, 2013 AND FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITOR S REPORT DECEMBER 31, 2013 AND 2012 CONTENTS INDEPENDENT AUDITOR S REPORT ON THE FINANCIAL STATEMENTS 1-2 FINANCIAL STATEMENTS

More information

SOS CHILDREN S VILLAGES USA, INC.

SOS CHILDREN S VILLAGES USA, INC. FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS DECEMBER 31, 2014 AND 2013 TABLE OF CONTENTS REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS 1-2 Page FINANCIAL STATEMENTS

More information

WISHES & MORE AUDITED FINANCIAL STATEMENTS DECEMBER 31, 2014

WISHES & MORE AUDITED FINANCIAL STATEMENTS DECEMBER 31, 2014 AUDITED FINANCIAL STATEMENTS DECEMBER 31, 2014 SCHLENNER WENNER & CO. Certified Public Accountants & Business Consultants TABLE OF CONTENTS Independent Auditors' Report... 1 Statements of Financial Position...

More information

Financial Statements and Independent Auditor s Report. Nonprofit Management Services of Colorado

Financial Statements and Independent Auditor s Report. Nonprofit Management Services of Colorado Financial Statements and Independent Auditor s Report Nonprofit Management Services of Colorado TABLE OF CONTENTS INDEPENDENT AUDITOR S REPORT 3 Page FINANCIAL STATEMENTS STATEMENT OF FINANCIAL POSITION

More information

SOS CHILDREN S VILLAGES USA, INC.

SOS CHILDREN S VILLAGES USA, INC. FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS DECEMBER 31, 2015 AND 2014 TABLE OF CONTENTS REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS 1-2 Page FINANCIAL STATEMENTS

More information

A Review of Bill Sansum Diabetes Center, 2014

A Review of Bill Sansum Diabetes Center, 2014 WILLIAM SANSUM DIABETES CENTER FINANCIAL STATEMENTS DECEMBER 31, 2014 WILLIAM SANSUM DIABETES CENTER TABLE OF CONTENTS December 31, 2014 Independent Auditor's Report.. 1-2 Statement of Financial Position......3

More information

GENEVA HOUSE, INC. PROJECT NO. 034-11177 FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITOR S REPORT DECEMBER 31, 2014 AND

GENEVA HOUSE, INC. PROJECT NO. 034-11177 FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITOR S REPORT DECEMBER 31, 2014 AND FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITOR S REPORT DECEMBER 31, 2014 AND 2013 CONTENTS INDEPENDENT AUDITOR S REPORT 1-2 FINANCIAL STATEMENTS Statements of Financial Position

More information

Proactive CPA and Consulting Firm

Proactive CPA and Consulting Firm THE TOR PROJECT, INC. AND AFFILIATE CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS REQUIRED FOR AUDITS IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS AND OMB CIRCULAR A-133 DECEMBER 31, 2013 AND 2012

More information

Collaborative For Children. Financial Statements and Independent Auditors Report for the years ended December 31, 2011 and 2010

Collaborative For Children. Financial Statements and Independent Auditors Report for the years ended December 31, 2011 and 2010 Financial Statements and Independent Auditors Report for the years ended December 31, 2011 and 2010 Blazek & Vetterling C ERTIFIED P UBLIC A CCOUNTANTS Independent Auditors Report To the Board of Directors

More information

RAPE, ABUSE & INCEST NATIONAL NETWORK (RAINN) AUDITED FINANCIAL STATEMENTS YEARS ENDED MAY 31, 2014 AND 2013

RAPE, ABUSE & INCEST NATIONAL NETWORK (RAINN) AUDITED FINANCIAL STATEMENTS YEARS ENDED MAY 31, 2014 AND 2013 RAPE, ABUSE & INCEST NATIONAL NETWORK (RAINN) AUDITED FINANCIAL STATEMENTS YEARS ENDED MAY 31, 2014 AND 2013 Rape, Abuse & Incest National Network (RAINN) Table of Contents Page Independent Auditor s Report

More information

Silicon Valley Independent Living Center (A California Nonprofit Public Benefit Corporation)

Silicon Valley Independent Living Center (A California Nonprofit Public Benefit Corporation) Silicon Valley Independent Living Center (A California Nonprofit Public Benefit Corporation) FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Year Ended June 30, 2010 with Comparative Totals For the

More information

SEAGULL ACADEMY FOR INDEPENDENT LIVING - A PROGRAM OF SEAGULL INDUSTRIES FOR THE DISABLED, INC. REPORT ON AUDIT OF FINANCIAL STATEMENTS

SEAGULL ACADEMY FOR INDEPENDENT LIVING - A PROGRAM OF SEAGULL INDUSTRIES FOR THE DISABLED, INC. REPORT ON AUDIT OF FINANCIAL STATEMENTS LIVING - A PROGRAM OF SEAGULL INDUSTRIES FOR THE DISABLED, INC. REPORT ON AUDIT OF FINANCIAL STATEMENTS TABLE OF CONTENTS INDEPENDENT AUDITOR'S REPORT 1 PAGE MANAGEMENT S DISCUSSION AND ANALYSIS 2-5 GOVERNMENT-WIDE

More information

BOSTON PARTNERS IN EDUCATION, INC. Financial Statements and Independent Auditors Report August 31, 2015

BOSTON PARTNERS IN EDUCATION, INC. Financial Statements and Independent Auditors Report August 31, 2015 Financial Statements and Independent Auditors Report Randall S. Davis & Company LLP Certified Public Accountants Creating Value From Numbers To the Board of Directors of Boston Partners in Education, Inc.

More information

CLEARWATER CHRISTIAN COLLEGE PRIVATE SCHOOL, INC.

CLEARWATER CHRISTIAN COLLEGE PRIVATE SCHOOL, INC. CLEARWATER CHRISTIAN COLLEGE PRIVATE SCHOOL, INC. Financial Statements For the Years Ended June 30, 2010 and 2009 (With Independent Auditors Report Thereon) TABLE OF CONTENTS June 30, 2010 INDEPENDENT

More information

ASPIRE CHARTER ACADEMY, INC. A Charter School and Component Unit of the District School Board of Orange County, Florida

ASPIRE CHARTER ACADEMY, INC. A Charter School and Component Unit of the District School Board of Orange County, Florida Financial Statements with Independent Auditors Reports Thereon June 30, 2015 CONTENTS Page Management s Discussion and Analysis 1 6 Report of Independent Auditors on Basic Financial Statements and Supplementary

More information

JAMES A. MICHENER ART MUSEUM

JAMES A. MICHENER ART MUSEUM FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 CONTENTS INDEPENDENT AUDITOR'S REPORT 1 FINANCIAL STATEMENTS Statement of Financial Position 2 Statement of Activities 3 Statement of Functional Expenses

More information

SHENANDOAH VALLEY SPAY & NEUTER CLINIC, INC. FINANCIAL REPORT

SHENANDOAH VALLEY SPAY & NEUTER CLINIC, INC. FINANCIAL REPORT SHENANDOAH VALLEY SPAY & NEUTER CLINIC, INC. FINANCIAL REPORT December 31, 2013 CONTENTS Page INDEPENDENT AUDITOR S REPORT... 1 FINANCIAL STATEMENTS Statements of Financial Position... 3 Statements of

More information

CORNERSTONE COMMUNITY OUTREACH

CORNERSTONE COMMUNITY OUTREACH CORNERSTONE COMMUNITY OUTREACH FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION (Including Reports Required by OMB Circular A-133) For Year Ended December 31, 2011 Annual Financial Report Table of Contents

More information

National Safety Council. Consolidated Financial Report June 30, 2014 and 2013

National Safety Council. Consolidated Financial Report June 30, 2014 and 2013 Consolidated Financial Report June 30, 2014 and 2013 Contents Independent Auditor s Report 1 2 Financial Statements Consolidated statements of financial position 3 Consolidated statements of activities

More information

NONPROFIT ENTERPRISE AT WORK, INC.

NONPROFIT ENTERPRISE AT WORK, INC. FINANCIAL STATEMENTS For the year ended June 30, 2013 and 2012 FINANCIAL STATEMENTS For the year ended June 30, 2013 and 2012 TABLE OF CONTENTS FINANCIAL STATEMENTS...2 Statements of Financial Position...2

More information

United Cerebral Palsy, Inc. Financial Report September 30, 2013

United Cerebral Palsy, Inc. Financial Report September 30, 2013 Financial Report September 30, 2013 Contents Independent Auditor s Report 1 2 Financial Statements Statement Of Financial Position 3 Statement Of Activities 4 Statement Of Functional Expenses 5 Statement

More information

NEW LIFE CHURCH AND AFFILIATE

NEW LIFE CHURCH AND AFFILIATE CONSOLIDATED FINANCIAL STATEMENTS With Independent Auditors' Report December 31, 2014 and 2013 Table of Contents Independent Auditors' Report 1 Financial Statements Consolidated Statements of Financial

More information

KIPP NEW YORK, INC. AND SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS

KIPP NEW YORK, INC. AND SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATED FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2015 AND 2014 TABLE OF CONTENTS YEARS ENDED JUNE 30, 2015 AND 2014 INDEPENDENT AUDITORS REPORT 1 FINANCIAL STATEMENTS CONSOLIDATED STATEMENTS OF FINANCIAL

More information

Consolidated Financial Statements December 31, 2012 Minnesota Council of Nonprofits and Subsidiary

Consolidated Financial Statements December 31, 2012 Minnesota Council of Nonprofits and Subsidiary Consolidated Financial Statements Minnesota Council of Nonprofits and Subsidiary www.eidebailly.com Table of Contents Independent Auditor s Report... 1 Consolidated Financial Statements 3 Consolidated

More information

MICROFINANCE OPPORTUNITIES, INC.

MICROFINANCE OPPORTUNITIES, INC. WWW.MCB-CPA.COM TABLE OF CONTENTS DECEMBER 31, 2012 AND 2011 Independent Auditors Report 1-2 Financial Statements: Statements of Financial Position 3 Statements of Activities and Changes in Net Assets

More information

NEW LIFE CHURCH AND AFFILIATE

NEW LIFE CHURCH AND AFFILIATE CONSOLIDATED FINANCIAL STATEMENTS With Independent Auditors' Report December 31, 2013 and 2012 Table of Contents Independent Auditors' Report 1 Financial Statements Consolidated Statements of Financial

More information

THE OPEN HEARTH ASSOCIATION, INC. Report on Audit of Financial Statements. December 31, 2011

THE OPEN HEARTH ASSOCIATION, INC. Report on Audit of Financial Statements. December 31, 2011 Report on Audit of Financial Statements December 31, 2011 CONTENTS Independent Auditors Report 1-2 Statements of Financial Position December 31, 2011 and 2010 3 Statements of Activities for the Years Ended

More information

WORLD BUSINESS CHICAGO YEARS ENDED DECEMBER 31, 2014 AND 2013

WORLD BUSINESS CHICAGO YEARS ENDED DECEMBER 31, 2014 AND 2013 YEARS ENDED DECEMBER 31, 2014 AND 2013 YEARS ENDED DECEMBER 31, 2014 AND 2013 CONTENTS Page Independent auditor s report 1-2 Financial statements: Statement of financial position 3-4 Statement of activities

More information

P.L.U.S. Group Homes, Inc.

P.L.U.S. Group Homes, Inc. Financial Statements Year Ended December 31, 2015 The report accompanying these financial statements was issued by BDO USA, LLP, a Delaware limited liability partnership and the U.S. member of BDO International

More information

GRACE CHURCH CONSOLIDATED FINANCIAL STATEMENTS YEARS ENDED MAY 31, 2012 AND 2011

GRACE CHURCH CONSOLIDATED FINANCIAL STATEMENTS YEARS ENDED MAY 31, 2012 AND 2011 CONSOLIDATED FINANCIAL STATEMENTS YEARS ENDED MAY 31, 2012 AND 2011 TABLE OF CONTENTS YEARS ENDED MAY 31, 2012 AND 2011 INDEPENDENT AUDITORS REPORT 1 CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATED STATEMENTS

More information

NATIONAL COALITION FOR CANCER SURVIVORSHIP, INC. D/B/A CANCER SURVIVORS COALITION FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT

NATIONAL COALITION FOR CANCER SURVIVORSHIP, INC. D/B/A CANCER SURVIVORS COALITION FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT WWW.MCB-CPA.COM FINANCIAL STATEMENTS TABLE OF CONTENTS Page Independent Auditors Report 1 Financial Statements: Statements of Financial Position 2

More information

INDEPENDENT AUDITORS REPORT

INDEPENDENT AUDITORS REPORT September 2, 2013 INDEPENDENT AUDITORS REPORT Board of Directors California Vehicle Foundation dba California Automobile Museum Sacramento, California We have audited the accompanying financial statements

More information

Michiana Public Broadcasting Corporation. Consolidated Financial Report with Additional Information September 30, 2014

Michiana Public Broadcasting Corporation. Consolidated Financial Report with Additional Information September 30, 2014 Consolidated Financial Report with Additional Information September 30, 2014 Contents Report Letter 1-2 Consolidated Financial Statements Statement of Financial Position 3 Statement of Activities and Changes

More information

PRATT COMMUNITY COLLEGE SINGLE AUDIT REPORT YEAR ENDED JUNE 30, 2015 WITH INDEPENDENT AUDITOR S REPORT

PRATT COMMUNITY COLLEGE SINGLE AUDIT REPORT YEAR ENDED JUNE 30, 2015 WITH INDEPENDENT AUDITOR S REPORT SINGLE AUDIT REPORT YEAR ENDED JUNE 30, 2015 WITH INDEPENDENT AUDITOR S REPORT SINGLE AUDIT REPORT YEAR ENDED JUNE 30, 2015 WITH INDEPENDENT AUDITOR S REPORT SINGLE AUDIT REPORT Year Ended June 30, 2015

More information

September 30, 2015 and 2014

September 30, 2015 and 2014 Combined Financial Statements and Report of Independent Certified Public Accountants Corporation for Public Broadcasting and Affiliate Contents Report of Independent Certified Public Accountants 3 4 Financial

More information

SAMPLE AUDITOR S OPINION LETTER

SAMPLE AUDITOR S OPINION LETTER SAMPLE AUDITOR S OPINION LETTER INDEPENDENT AUDITORS REPORT To the Board of Directors XYZ Organization Washington, D.C. We have audited the accompanying statement of financial position of XYZ Organization

More information

FIRST 5 COMMISSION OF SAN DIEGO

FIRST 5 COMMISSION OF SAN DIEGO FIRST 5 COMMISSION OF SAN DIEGO (A component unit of the County of San Diego, California) SINGLE AUDIT REPORT JUNE 30, 2014 This Page Intentionally Left Blank TABLE OF CONTENTS Page Independent Auditor's

More information

Amateur Hockey Association Illinois, Inc. Financial Statements For the Year Ended May 31, 2014

Amateur Hockey Association Illinois, Inc. Financial Statements For the Year Ended May 31, 2014 Amateur Hockey Association Illinois, Inc. Financial Statements For the Year Ended May 31, 2014 Table of Contents Page Independent Auditor s Report 1-2 Statement of Financial Position, May 31, 2014 3 Statement

More information

Business for Social Responsibility. Consolidated Financial Statements. December 31, 2012 (With Comparative Totals for 2011)

Business for Social Responsibility. Consolidated Financial Statements. December 31, 2012 (With Comparative Totals for 2011) Business for Social Responsibility Consolidated Financial Statements (With Comparative Totals for 2011) TABLE OF CONTENTS Page No. Independent Auditor's Report 1-2 Consolidated Statement of Financial Position

More information

MASTERY CHARTER SCHOOL CLYMER ELEMENTARY FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

MASTERY CHARTER SCHOOL CLYMER ELEMENTARY FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2013 (WITH COMPARATIVE TOTALS FOR JUNE 30, 2012) TABLE OF CONTENTS YEAR ENDED JUNE 30, 2013 INDEPENDENT AUDITORS REPORT 1 REQUIRED

More information

CHARITY GLOBAL, INC. Financial Statements

CHARITY GLOBAL, INC. Financial Statements Financial Statements (With Independent Auditors Report Thereon) KPMG LLP 345 Park Avenue New York, NY 10154-0102 Independent Auditors Report The Board of Directors Charity Global, Inc.: We have audited

More information

Cincinnati Public Radio, Inc. and Subsidiary

Cincinnati Public Radio, Inc. and Subsidiary Cincinnati Public Radio, Inc. and Subsidiary Consolidated Financial Statements with Accompanying Information June 30, 2013, with Summarized Comparative Totals for June 30, 2012, and Independent Auditors

More information

Financial Statements. August 31, 2013 and 2012. (With Independent Auditors Report Thereon)

Financial Statements. August 31, 2013 and 2012. (With Independent Auditors Report Thereon) Financial Statements (With Independent Auditors Report Thereon) Table of Contents Page Independent Auditors Report 1 Statements of Financial Position 2 Statement of Activities Year ended August 31, 2013

More information

Public Library of Science. Financial Statements

Public Library of Science. Financial Statements Public Library of Science Financial Statements TABLE OF CONTENTS Page No. Independent Auditor's Report 1-2 Statement of Financial Position 3 Statement of Activities 4 Statement of Functional Expenses 5

More information

Minnesota Council of Nonprofits, Inc. Consolidated Financial Statements Years Ended December 31, 2013 and 2012 (With Independent Auditor's Report

Minnesota Council of Nonprofits, Inc. Consolidated Financial Statements Years Ended December 31, 2013 and 2012 (With Independent Auditor's Report Consolidated Financial Statements Years Ended December 31, 2013 and 2012 (With Independent Auditor's Report Thereon) MINNESOTA COUNCIL OF NONPROFITS INDEPENDENT AUDITOR S REPORT... 3 FINANCIAL STATEMENTS

More information

igem Foundation, Inc. Financial Statements Years Ended December 31, 2014 and 2013

igem Foundation, Inc. Financial Statements Years Ended December 31, 2014 and 2013 Financial Statements Years Ended December 31, 2014 and 2013 Table of Contents Independent Auditors Report 1-2 Financial Statements: Statements of Financial Position 3 Statements of Activities 4 Statements

More information

SeriousFun Children's Network, Inc. and Subsidiaries

SeriousFun Children's Network, Inc. and Subsidiaries SeriousFun Children's Network, Inc. and Subsidiaries Consolidated Financial Statements and Independent Auditor's Report (With Supplementary Information) December 31, 2015 and 2014 Index Page Independent

More information

October 7, 2015. To the Board of Elders of Christ Fellowship

October 7, 2015. To the Board of Elders of Christ Fellowship October 7, 2015 To the Board of Elders of Christ Fellowship We have audited the financial statements of Christ Fellowship (the Church ) for the year ended June 30, 2015 and have issued our report thereon

More information

Financial Statements. Young Women's Christian Association of Greater Toronto December 31, 2014

Financial Statements. Young Women's Christian Association of Greater Toronto December 31, 2014 Financial Statements Young Women's Christian Association of Greater Toronto INDEPENDENT AUDITORS' REPORT To the Members of Young Women's Christian Association of Greater Toronto REPORT ON THE FINANCIAL

More information

BROOKWOOD CHURCH. Financial Statements With Independent Auditors Report. Year Ended September 30, 2013 and Thirteen Months Ended September 30, 2012

BROOKWOOD CHURCH. Financial Statements With Independent Auditors Report. Year Ended September 30, 2013 and Thirteen Months Ended September 30, 2012 Financial Statements With Independent Auditors Report Year Ended September 30, 2013 and Thirteen Months Ended September 30, 2012 Table of Contents Independent Auditors Report 1 Financial Statements Statements

More information

NEW YORK PUBLIC RADIO. Financial Statements and Supplemental Schedule. June 30, 2015 and 2014

NEW YORK PUBLIC RADIO. Financial Statements and Supplemental Schedule. June 30, 2015 and 2014 Financial Statements and Supplemental Schedule (With Independent Auditors Report Thereon) KPMG LLP 345 Park Avenue New York, NY 10154-0102 Independent Auditors Report The Board of Trustees New York Public

More information

CORO SOUTHERN CALIFORNIA, INC. (A NONPROFIT ORGANIZATION) FINANCIAL STATEMENTS JUNE 30, 2015

CORO SOUTHERN CALIFORNIA, INC. (A NONPROFIT ORGANIZATION) FINANCIAL STATEMENTS JUNE 30, 2015 FINANCIAL STATEMENTS CONTENTS Page INDEPENDENT AUDITOR'S REPORT 1-2 STATEMENT OF FINANCIAL POSITION 3 STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS 4 STATEMENT OF FUNCTIONAL EXPENSES 5 STATEMENT OF

More information

VERMONT LONG TERM DISASTER RECOVERY GROUP, INC. (DOING BUSINESS AS VERMONT DISASTER RELIEF FUND )

VERMONT LONG TERM DISASTER RECOVERY GROUP, INC. (DOING BUSINESS AS VERMONT DISASTER RELIEF FUND ) VERMONT LONG TERM DISASTER RECOVERY GROUP, INC. (DOING BUSINESS AS VERMONT DISASTER RELIEF FUND ) FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S REPORT TABLE OF CONTENTS Independent Auditor s Report...

More information

ALASKA STUDENT LOAN CORPORATION (a Component Unit of the State of Alaska) Expenditures of Federal Awards Reports. Year Ended June 30, 2015

ALASKA STUDENT LOAN CORPORATION (a Component Unit of the State of Alaska) Expenditures of Federal Awards Reports. Year Ended June 30, 2015 ALASKA STUDENT LOAN CORPORATION (a Component Unit of the State of Alaska) Expenditures of Federal Awards Reports Year Ended June 30, 2015 ELGEE REHFELD MERTZ, LLC CERTIFIED PUBLIC ACCOUNTANTS 9309 Glacier

More information

California Interscholastic Federation Los Angeles City Section (A Nonprofit Organization) Financial Statements June 30, 2014

California Interscholastic Federation Los Angeles City Section (A Nonprofit Organization) Financial Statements June 30, 2014 California Interscholastic Federation Los Angeles City Section Financial Statements INDEX TO FINANCIAL STATEMENTS Independent Auditors Report... 1 Statement of Financial Position... 3 Statement of Activities...

More information

Orange County s United Way

Orange County s United Way Financial Statements Years Ended June 30, 2015 and 2014 The report accompanying these financial statements was issued by BDO USA, LLP, a Delaware limited liability partnership and the U.S. member of BDO

More information

Financial Statements December 31, 2014 and 2013 Josephine Commons, LLC

Financial Statements December 31, 2014 and 2013 Josephine Commons, LLC Financial Statements Josephine Commons, LLC www.eidebailly.com Table of Contents Independent Auditor s Report... 1 Financial Statements Balance Sheets... 3 Statements of Operations and Members Equity...

More information

Urology Care Foundation, Inc. Financial Report December 31, 2012

Urology Care Foundation, Inc. Financial Report December 31, 2012 Urology Care Foundation, Inc. Financial Report December 31, 2012 Contents Independent Auditor s Report On The Financial Statements 1 2 Financial Statements Statements Of Financial Position 3 Statements

More information

COLORADO WOMEN'S EMPLOYMENT AND EDUCATION, INC. DBA CENTER FOR WORK EDUCATION AND EMPLOYMENT, INC.

COLORADO WOMEN'S EMPLOYMENT AND EDUCATION, INC. DBA CENTER FOR WORK EDUCATION AND EMPLOYMENT, INC. Financial Statements and Independent Auditors' Report June 30, 2014 and 2013 Table of Contents Page Independent Auditors' Report...1 Financial Statements Statements of Financial Position...3 Statements

More information

STARLIGHT CHILDREN S FOUNDATION GLOBAL OFFICE. Financial Statements. December 31, 2014. (With Independent Auditors Report Thereon)

STARLIGHT CHILDREN S FOUNDATION GLOBAL OFFICE. Financial Statements. December 31, 2014. (With Independent Auditors Report Thereon) Financial Statements (With Independent Auditors Report Thereon) Table of Contents Page Independent Auditors Report 1 Statement of Financial Position 3 Statement of Activities 4 Statement of Functional

More information

THE PRIMAVERA FOUNDATION, INC.

THE PRIMAVERA FOUNDATION, INC. AUDITED FINANCIAL STATEMENTS AS OF AND FOR THE YEAR ENDED JUNE 30, 2015 (WITH SUMMARIZED COMPARATIVE TOTALS FOR THE YEAR ENDED JUNE 30, 2014) MCGLADREY ALLIANCE IS A PREMIER AFFILIATION OF INDEPENDENT

More information

THE AUTISM SOCIETY OF COLORADO FINANCIAL STATEMENTS DECEMBER 31, 2012

THE AUTISM SOCIETY OF COLORADO FINANCIAL STATEMENTS DECEMBER 31, 2012 FINANCIAL STATEMENTS DECEMBER 31, 2012 C O N T E N T S Independent Auditor s Report 2-3 Statements of Financial Position 4 Statements of Activities 5-6 Statements of Cash Flows 7 Notes to Financial Statements

More information

Financial Statements and Supplemental Information. Home Repair Services of Kent County, Inc. (A Non-Profit Organization)

Financial Statements and Supplemental Information. Home Repair Services of Kent County, Inc. (A Non-Profit Organization) Financial Statements and Supplemental Information Home Repair Services of Kent County, Inc. Years Ended June 30, 2011 and 2010 with Report of Independent Auditors Financial Statements and Supplemental

More information

auditing A Non Profit Corporation

auditing A Non Profit Corporation INDEPENDENT AUDITORS' REPORT AND FINANCIAL STATEMENTS INDEPENDENT AUDITORS' REPORT AND FINANCIAL STATEMENTS INDEX TO FINANCIAL STATEMENTS Independent Auditors Report 1 Statements of Financial Position

More information

Bridges of America - The Orlando Bridge, Inc. Orlando, Florida Financial Statements and Supplemental Information Year Ended June 30, 2011

Bridges of America - The Orlando Bridge, Inc. Orlando, Florida Financial Statements and Supplemental Information Year Ended June 30, 2011 Bridges of America - The Orlando Bridge, Inc. Orlando, Florida Financial Statements and Supplemental Information Year Ended June 30, 2011 Table of Contents Page Independent Auditor s Report 1 Financial

More information

CONSOLIDATED FINANCIAL STATEMENTS With Independent Auditors' Report. December 31, 2013 and 2012

CONSOLIDATED FINANCIAL STATEMENTS With Independent Auditors' Report. December 31, 2013 and 2012 CONSOLIDATED FINANCIAL STATEMENTS With Independent Auditors' Report Table of Contents Page Independent Auditors' Report 1 Financial Statements Consolidated Statements of Financial Position 3 Consolidated

More information

DALLAS MISSION FOR LIFE d.b.a. DALLAS LIFE

DALLAS MISSION FOR LIFE d.b.a. DALLAS LIFE FINANCIAL STATEMENTS With Independent Auditors Report Table of Contents Independent Auditors Report 1 Financial Statements Statement of Financial Position 3 Statement of Activities 4 Statement of Cash

More information

Bridges of America - The Turning Point Bridge, Inc. Orlando, Florida

Bridges of America - The Turning Point Bridge, Inc. Orlando, Florida Bridges of America - The Turning Point Bridge, Inc. Orlando, Florida Financial Statements and Supplementary Information Year Ended June 30, 2014 Table of Contents Page Independent Auditor s Report 1 Financial

More information

FRIENDS OF KEXP dba KEXP-FM

FRIENDS OF KEXP dba KEXP-FM FRIENDS OF KEXP dba KEXP-FM FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORT INDEPENDENT AUDITORS REPORT To the Board of Directors Friends of KEXP Seattle, Washington We have audited the accompanying

More information