December 31, 2013 and 2012 COMBINED FINANCIAL STATEMENTS, SUPPLEMENTARY INFORMATION, AND INDEPENDENT AUDITORS' REPORT

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1 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER D/B/A SAFEPLACE AND FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER December 31, 2013 and 2012 COMBINED FINANCIAL STATEMENTS, SUPPLEMENTARY INFORMATION, AND INDEPENDENT AUDITORS' REPORT

2 TABLE OF CONTENTS PAGE FINANCIAL SECTION INDEPENDENT AUDITORS' REPORT 1 COMBINED STATEMENTS OF FINANCIAL POSITION COMBINED STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS COMBINED STATEMENTS OF FUNCTIONAL EXPENSES COMBINED STATEMENTS OF CASH FLOWS NOTES TO COMBINED FINANCIAL STATEMENTS 15 SUPPLEMENTAL INFORMATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 31 NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 33 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 34 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A SCHEDULE OF FINDINGS AND QUESTIONED COSTS 38 SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS 40

3 FINANCIAL SECTION

4 Board of Directors Travis County Domestic Violence and Sexual Assault Survival Center, d/b/a SafePlace Foundation for SafePlace, Domestic Violence and Sexual Assault Survival Center Report on the Financial Statements INDEPENDENT AUDITORS' REPORT We have audited the accompanying combined financial statements of Travis County Domestic Violence and Sexual Assault Survival Center, d/b/a SafePlace (SafePlace) and the Foundation for SafePlace, Domestic Violence and Sexual Assault Survival Center (Foundation) which comprise the combined statements of financial position as of December 31, 2013 and 2012, and the related combined statements of activities and changes in net assets, functional expenses, and cash flows for the years then ended, and the related notes to the combined financial statements. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these combined 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 combined 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 combined financial statements based on our audits. We conducted our audits 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 audits to obtain reasonable assurance about whether the financial statements are free of 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 auditors' 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 auditors consider 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.

5 Opinion In our opinion, the combined financial statements referred to above present fairly, in all material respects, the combined financial position of Travis County Domestic Violence and Sexual Assault Survival Center, d/b/a SafePlace and the Foundation for SafePlace, Domestic Violence and Sexual Assault Survival Center as of December 31, 2013 and 2012, and the combined results of their operations and cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States of America. Other Matters Our audits were conducted for the purpose of forming an opinion on the combined financial statements of Travis County Domestic Violence and Sexual Assault Survival Center, d/b/a SafePlace and the Foundation for SafePlace, Domestic Violence and Sexual Assault Survival Center. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and is not a required part of the combined financial statements. Such information is the responsibility of the organization's management and was derived from and relates directly to the underlying accounting and other records used to prepare the combined financial statements. The information has been subjected to the auditing procedures applied in our audit of the combined financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the combined financial statements or to the combined 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 combined financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 29, 2014 on our consideration of SafePlace's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, and grants agreements and other matters. The purpose of that report 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 the internal control over financial reporting or compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. Austin, Texas May 29,

6 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER COMBINED STATEMENT OF FINANCIAL POSITION AS OF DECEMBER 31, SafePlace Foundation Total ASSETS Current Assets Cash and cash equivalents $ 1,986,426 $ - $ 1,986,426 Grants and contracts receivable 774, ,370 Pledges receivable - operating 67,438-67,438 Other receivables 27,891-27,891 Prepaid expenses 32,452-32,452 Total current assets 2,888,577-2,888,577 Long term receivable Temporarily restricted pledges receivable 28,675-28,675 Assets held for capital needs and long term investment Investments Total assets held for capital needs and long term investment 441,330 2,808,479 3,249, ,330 2,808,479 3,249,809 Property and Equipment Land Buildings and improvements Furniture, fixtures and equipment Vehicles Accumulated depreciation Total property and equipment 819, ,568 11,846,978-11,846,978 1,434,448-1,434, , ,388 (6,681,212) - (6,681,212) 7,534,170-7,534,170 Total assets $ 10,892,752 $ 2,808,479 $ 13,701,231 LIABILITIES AND NET ASSETS Current Liabilities Accounts payable $ 111,944 $ - $ 111,944 Accrued salaries payable 42,204-42,204 Accrued paid time off payable 191, ,424 Other accrued expenses 108, ,215 Deferred revenue Current portion of capital lease obligation Current portion of note payable 25,000-25,000 Total current liabilities 478, ,787 Long-term obligations Long-term portion of note payable Total liabilities 175, , , ,787 Unrestricted net assets: Undesignated Designated for property and equipment Temporarily restricted net assets Permanently restricted net assets Total net assets Total liabilities and net assets 2,173, ,572 2,478,083 7,775,500-7,775, , , ,322-1,868,539 1,868,539 10,238,965 2,808,479 13,047,444 $ 10,892,752 $ 2,808,479 $ 13,701,231 The accompanying notes are an integral part of these combined financial statements. 3

7 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER COMBINED STATEMENT OF FINANCIAL POSITION AS OF DECEMBER 31, SafePlace Foundation Total ASSETS Current Assets Cash and cash equivalents $ 1,790,262 $ - $ 1,790,262 Grants and contracts receivable 497, ,885 Pledges receivable - operating 86,662-86,662 Other receivables 184, ,144 Prepaid expenses 18,495-18,495 Total current assets 2,577,448-2,577,448 Long term receivable Temporarily restricted pledges receivable 87,798-87,798 Assets held for capital needs and long term investment Investments Total assets held for capital needs and long term investment 553,986 2,547,984 3,101, ,986 2,547,984 3,101,970 Property and Equipment Land Buildings and improvements Furniture, fixtures and equipment Vehicles Accumulated depreciation Total property and equipment 785, ,359 11,755,810-11,755,810 1,517,458-1,517, , ,388 (6,270,732) - (6,270,732) 7,902,283-7,902,283 Total assets $ 11,121,515 $ 2,547,984 $ 13,669,499 LIABILITIES AND NET ASSETS Current Liabilities Accounts payable $ 129,543 $ - $ 129,543 Accrued salaries 37,082-37,082 Accrued vacation pay 171, ,572 Other accrued expenses 61,697-61,697 Deferred revenue 5,000-5,000 Current portion of capital lease obligation 40,283-40,283 Current portion of note payable 25,000-25,000 Total current liabilities 470, ,177 Long-term obligations Long-term portion of note payable Total liabilities 200, , , ,177 Unrestricted net assets: Undesignated Designated for property and equipment Temporarily restricted net assets Permanently restricted net assets Total net assets Total liabilities and net assets 2,013, ,554 2,290,394 8,190,987-8,190, , , ,402-1,868,539 1,868,539 10,451,338 2,547,984 12,999,322 $ 11,121,515 $ 2,547,984 $ 13,669,499 The accompanying notes are an integral part of these combined financial statements. 4

8 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER COMBINED STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED DECEMBER 31, SafePlace Foundation Total CHANGES IN UNRESTRICTED NET ASSETS Public support and revenue: Grants and contracts Federal and State agencies $ 3,141,169 $ - $ 3,141,169 Local agencies 1,069,046-1,069,046 Contributions and public support 2,491,063-2,491,063 Special fund raising events 593, ,116 In-kind support 1,094,928-1,094,928 Revenue from services 333, ,172 Investment income (loss) (1,788) 33,683 31,895 Direct client assistance support from other agencies 16,874-16,874 Other 58,467-58,467 Total unrestricted public support and revenue 8,796,047 33,683 8,829,730 Transfer from Foundation to SafePlace Net assets released from restrictions: Restrictions satisfied by payments Total unrestricted public support, revenue and net assets released from restrictions 50,000 (50,000) - 158,713 44, ,048 9,004,760 28,018 9,032,778 Expenses Program services: Client services 7,104,564-7,104,564 Community programs 868, ,234 Total program expenses 7,972,798-7,972,798 Supporting services: Management and general Fund-raising Special events Total supporting services 804, , , , , ,358 1,287,778-1,287,778 Total expenses 9,260,576-9,260,576 Increase (decrease) in unrestricted net assets (255,816) 28,018 (227,798) The accompanying notes are an integral part of these combined financial statements. 5

9 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER COMBINED STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS - CONTINUED FOR THE YEAR ENDED DECEMBER 31, 2013 CHANGES IN TEMPORARILY RESTRICTED NET ASSETS Public support and revenue: Contributions and public support Investment gain Total temporarily restricted public support and revenue Net assets released from restrictions Increase (decrease) in temporarily restricted net assets 2013 SafePlace Foundation Total $ 202,156 $ - $ 202, , , , , ,968 (158,713) (44,335) (203,048) 43, , ,920 CHANGES IN PERMANENTLY RESTRICTED NET ASSETS Public support and revenue: Contributions and public support Increase (decrease) in permanently restricted net assets Increase (decrease) in net assets (212,373) 260,495 48,122 Net assets at beginning of year 10,451,338 2,547,984 12,999,322 Net assets at end of year $ 10,238,965 $ 2,808,479 $ 13,047,444 The accompanying notes are an integral part of these combined financial statements. 6

10 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER COMBINED STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED DECEMBER 31, SafePlace Foundation Total CHANGES IN UNRESTRICTED NET ASSETS Public support and revenue: Grants and contracts Federal and State agencies $ 2,975,945 $ - $ 2,975,945 Local agencies 1,039,402-1,039,402 Contributions and public support 2,714,696-2,714,696 Special fund raising events 345, ,787 In-kind support 1,028,021-1,028,021 Revenue from services 320, ,689 Investment income 3,315 20,274 23,589 Direct client assistance support from other agencies 26,461-26,461 Other 57,462-57,462 Total unrestricted public support and revenue 8,511,778 20,274 8,532,052 Transfer from Foundation to SafePlace Net assets released from restrictions: Restrictions satisfied by payments Total unrestricted public support, revenue and net assets released from restrictions 67,500 (67,500) - 239,238 57, ,069 8,818,516 10,605 8,829,121 Expenses Program services: Client services 7,216,777-7,216,777 Community programs 817, ,913 Total program expenses 8,034,690-8,034,690 Supporting services: Management and general Fund-raising Special events Total supporting services 914, , , ,709 30,352-30,352 1,289,829-1,289,829 Total expenses 9,324,519-9,324,519 Increase (decrease) in unrestricted net assets (506,003) 10,605 (495,398) The accompanying notes are an integral part of these combined financial statements. 7

11 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER COMBINED STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS - CONTINUED FOR THE YEAR ENDED DECEMBER 31, 2012 CHANGES IN TEMPORARILY RESTRICTED NET ASSETS Public support and revenue: Contributions and public support Investment gain Total temporarily restricted public support and revenue Net assets released from restrictions Increase (decrease) in temporarily restricted net assets 2012 SafePlace Foundation Total $ 143,771 $ - $ 143, , , , , ,117 (239,238) (57,831) (297,069) (95,467) 96,515 1,048 CHANGES IN PERMANENTLY RESTRICTED NET ASSETS Public support and revenue: Contributions and public support Increase (decrease) in permanently restricted net assets - 500, , , ,000 Increase (decrease) in net assets (601,470) 607,120 5,650 Net assets at beginning of year 11,052,808 1,940,864 12,993,672 Net assets at end of year $ 10,451,338 $ 2,547,984 $ 12,999,322 The accompanying notes are an integral part of these combined financial statements. 8

12 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER COMBINED STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED DECEMBER 31, Program Services Supporting Services Total Management Total Client Community Program and Fund Special Supporting Services Programs Services General Raising Events Services Total Reimbursement to parent entity for salaries and benefits $ 4,192,606 $ 4,817,822 $ 284,604 $ - $ 967,998 $ 5,785,820 Professional fees and contracts 300,223 28, ,564 34,849 22,806-57, ,219 Subcontracts with partner agencies 109, , , ,579 Direct client assistance 733, , ,159 Salaries - In-kind services 517,219 13, ,807 1,460 4,013-5, ,280 Supplies and expenses 79,622 18,908 98,530 8,044 3, , , ,117 Printing and publications 9,187 32,157 41, ,839-22,996 64,340 Facility costs 495,175 9, ,149 20,608 3,527-24, ,284 Communications 32,713 6,491 39,204 5,923 5,652-11,575 50,779 Equipment rental and maintenance 18,588 2,986 21,574 5,317 1,369-6,686 28,260 Travel, training and conferences 70,048 15,928 85,976 3,359 3,427-6,786 92,762 Subscriptions and dues 3, ,207 3,113 1,126-4,239 7,446 Small equipment purchases 7, ,913 10, ,595 18,508 Other expense 8, ,977 6,653 15,254-21,907 30,884 Total expenses before depreciation 6,577, ,346 7,435, , , ,358 1,262,632 8,698,437 Depreciation 527,105 9, ,993 21,831 3,315-25, ,139 Total expenses $ 7,104,564 $ 868,234 $ 7,972,798 $ 804,999 $ 371,421 $ 111,358 $ 1,287,778 $ 9,260,576 The accompanying notes are an integral part of these combined financial statements. 9

13 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER COMBINED STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED DECEMBER 31, Program Services Supporting Services Total Management Total Client Community Program and Fund Special Supporting Services Programs Services General Raising Events Services Total Salaries and benefits $ 4,810,697 $ 5,507,744 $ 269,721 $ - $ 1,035,757 Professional fees and contracts 364,069 24, ,125 50,132 22,627-72, ,884 Subcontracts with partner agencies 73,766 73, ,766 Direct client assistance 700, , ,704 Supplies and expenses 83,039 10,865 93,904 5,390 1,208 30,352 36, ,854 Printing and publications 12,727 24,908 37,635 1,070 15,185-16,255 53,890 Facility costs 484,677 10, ,813 18,371 4,576-22, ,760 Communications 27,547 6,355 33,902 5,740 8,100-13,840 47,742 Equipment rental and maintenance 19,272 6,468 25,740 13,422 1,386-14,808 40,548 Travel, training and conferences 66,793 19,237 86,030 4,369 1,183-5,552 91,582 Subscriptions and dues 16,783 2,329 19,112 3,061 1,818-4,879 23,991 Small equipment purchases 26,315 6,351 32,666 10,616 1,488-12,104 44,770 Other expense 6, ,239 15,625 13,810-29,435 36,674 Total expenses before depreciation 6,693, ,118 7,501, , ,102 30,352 1,265,286 8,766,666 Depreciation 523,515 9, ,310 20,936 3,607-24, ,853 Total expenses $ 7,216,777 $ 817,913 $ 8,034,690 $ 914,768 $ 344,709 $ 30,352 $ 1,289,829 $ 9,324,519 The accompanying notes are an integral part of these combined financial statements. 10

14 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER COMBINED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2013 Cash flows from operating activities: 2013 SafePlace Foundation Total Increase (decrease) in net assets $ (212,373) $ 260,495 $ 48,122 Adjustments to reconcile increase (decrease) in net assets to net cash provided (used in) by operating activities: Depreciation 562, ,139 Donated note principal payments (25,000) - (25,000) Donated assets - placed in service Unrealized gain on investments - (252,105) (252,105) Contributions restricted for Foundation Write off of long term receivable Changes in assets and liabilities: (Increase) decrease in grants and contracts receivable (Increase) decrease in pledges receivable - operating (Increase) decrease in other receivables (Increase) decrease in prepaid expenses (Increase) decrease in temporarily restricted pledges receivable Increase (decrease) in accounts payable Increase (decrease) in accrued salaries Increase (decrease) in accrued PTO payable Increase (decrease) in other accrued expenses Increase (decrease) in deferred revenue (276,485) - (276,485) 19,223-19, , ,253 (13,957) - (13,957) 59,123-59,123 (17,599) - (17,599) 5,121-5,121 19,852-19,852 46,518-46,518 (5,000) - (5,000) Net cash provided by (used in) operating activities 317,815 8, ,205 Cash flows from investing activities: Sale (purchase) of investments 112,655 (8,390) 104,265 Purchase of property and equipment (226,023) - (226,023) Net cash provided by (used in) investing activities (113,368) (8,390) (121,758) The accompanying notes are an integral part of these combined financial statements. 11

15 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER COMBINED STATEMENT OF CASH FLOWS - CONTINUED FOR THE YEAR ENDED DECEMBER 31, SafePlace Foundation Total Cash flows from financing activities: Gifts and income restricted for Foundation Payments on capital leases obligations $ - $ - $ - (8,283) - (8,283) Net cash provided by (used in) financing activities (8,283) - (8,283) Net increase (decrease) in cash and cash equivalents Beginning of year cash and cash equivalents End of year cash and cash equivalents 196, ,164 1,790,262-1,790,262 $ 1,986,426 $ - $ 1,986,426 Supplemental disclosure of cash flow information Cash paid during the year for: Interest Federal income taxes $ - $ - $ - $ - $ - $ - The accompanying notes are an integral part of these combined financial statements. 12

16 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER COMBINED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2012 Cash flows from operating activities: 2012 SafePlace Foundation Total Increase (decrease) in net assets $ (601,470) $ 607,120 $ 5,650 Adjustments to reconcile increase (decrease) in net assets to net cash provided (used in) by operating activities: Depreciation 557, ,853 Donated note principal payments (25,000) - (25,000) Donated assets - placed in service (45,754) - (45,754) Unrealized gain on investments - (112,196) (112,196) Contributions restricted for Foundation Write off of long term receivable Changes in assets and liabilities: (Increase) decrease in grants and contracts receivable (Increase) decrease in pledges receivable - operating (Increase) decrease in other receivables (Increase) decrease in prepaid expenses (Increase) decrease in temporarily restricted pledges receivable Increase (decrease) in accounts payable Increase (decrease) in accrued salaries Increase (decrease) in accrued vacation pay Increase (decrease) in other accrued expenses - (500,000) (500,000) 147, ,501 (63,720) - (63,720) (77,985) - (77,985) (118,231) - (118,231) 53,245-53,245 (10,058) - (10,058) 9,830-9,830 (2,188) - (2,188) (5,791) - (5,791) 7,819-7,819 Net cash provided by (used in) operating activities (173,949) (5,076) (179,025) Cash flows from investing activities: Sale (purchase) of investments 14,088 (494,924) (480,836) Purchase of property and equipment (217,619) - (217,619) Net cash provided by (used in) investing activities (203,531) (494,924) (698,455) The accompanying notes are an integral part of these combined financial statements. 13

17 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER COMBINED STATEMENT OF CASH FLOWS - CONTINUED FOR THE YEAR ENDED DECEMBER 31, SafePlace Foundation Total Cash flows from financing activities: Gifts restricted for Foundation Payments on capital leases obligations $ - $ 500,000 $ 500,000 (30,862) - (30,862) Net cash provided by (used in) financing activities (30,862) 500, ,138 Net increase (decrease) in cash and cash equivalents Beginning of year cash and cash equivalents End of year cash and cash equivalents (408,342) - (408,342) 2,198,604-2,198,604 $ 1,790,262 $ - $ 1,790,262 Supplemental disclosure of cash flow information Cash paid during the year for: Interest Federal income taxes $ - $ - $ - $ - $ - $ - The accompanying notes are an integral part of these combined financial statements. 14

18 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER NOTES TO COMBINED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 NOTE A - NATURE OF OPERATIONS Travis County Domestic Violence & Sexual Assault Survival Center, d/b/a SafePlace (SafePlace), is a private nonprofit corporation formed in 1998 by the merger of The Center for Battered Women, Inc. and the Austin Rape Crisis Center, Inc. under the laws of the State of Texas. SafePlace's services include, by descending amount of annual revenue, emergency shelter for battered women and their children, supportive housing for eligible families leaving SafePlace's shelter or The Salvation Army's shelter, adult counseling, children's activities and counseling, and legal services (Client Services) as well as community education, school-based education and counseling, disability-related education and counseling, and community advocacy (Community Programs) in the Austin and Travis County, Texas area. Funding is provided primarily by grants received from federal, state, and local governments (approximately $4,210,000 in 2013 and $4,015,000 in 2012) and contributions from the general public (approximately $3,286,000 in 2013 and $3,204,000 in 2012). The costs of providing the various programs and other activities have been summarized on a functional basis in the combined statements of functional expenses. Accordingly, certain costs have been allocated among the programs and supporting services benefited. The Foundation for SafePlace, Domestic Violence and Sexual Assault Survival Center (the Foundation) was incorporated December 13, 1991, for the purpose of receiving and maintaining a fund or funds of real or personal property, or both, for SafePlace. It is the goal of the Foundation to raise funds first, to establish an endowment for the benefit of SafePlace and second, to help pay operating expenses incurred by SafePlace. NOTE B - SUMMARY OF ACCOUNTING POLICIES A summary of the significant accounting policies of SafePlace and the Foundation, collectively referred to as the Organizations, applied in the preparation of the accompanying combined statements follows: Combined Financial Statements The accompanying combined financial statements include the financial statements of SafePlace and the Foundation. SafePlace is the sole corporate member of the Foundation. All significant intercompany transactions have been eliminated in the combined financial statements. 15

19 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER NOTES TO COMBINED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 NOTE B - SUMMARY OF ACCOUNTING POLICIES - Continued Basis of Presentation The accompanying financial statements have been prepared on the accrual basis of accounting in accordance with generally accepted accounting principles. Net assets and revenues, expenses, gains, and losses are classified based on the existence or absence of donor-imposed restrictions. Accordingly, net assets of the organization and changes therein are classified and reported as follows: Unrestricted net assets - Net assets that are not subject to donor-imposed stipulations. Temporarily restricted net assets - Net assets subject to donor-imposed stipulations that may or will be met, either by actions of the organization and/or the passage of time. When a restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. Permanently restricted net assets - Net assets subject to donor-imposed stipulations that they be maintained permanently by the organization. Generally, the donors of these assets permit the organization to use all or part of the income earned on any related investments for general or specific purposes. Cash and Cash Equivalents For purposes of the combined statement of cash flows, SafePlace and the Foundation consider all highly liquid investments with a maturity of twelve months or less to be cash equivalents. Accounts Receivable SafePlace considers grants receivable to be fully collectible. Accordingly, no allowance for doubtful accounts is required. An allowance has been recorded in these combined financial statements for uncollectible pledges and other contributions receivable based on prior history with similar donors. Investments Investments are recorded at fair value at year-end. Changes in fair value of financial instruments are reported in the accompanying combined statement of activities. Investment income and gains and losses on investments are reported as an increase or decrease in unrestricted net assets unless a donor or law temporarily or permanently restricts their use. 16

20 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER NOTES TO COMBINED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 NOTE B - SUMMARY OF ACCOUNTING POLICIES - Continued Property and Equipment Expenditures for land, building, and equipment are recorded at cost. Donated assets are recorded at their estimated fair market values at the date of donation. Depreciation expense is calculated using the straight-line method and the following estimated useful lives: Revenue Recognition Buildings & Improvements years Furniture & Equipment 3-10 years Vehicles 3-5 years Maintenance and repairs, which neither materially add to the value of the property nor appreciably prolong its life, are charged to expense as incurred. Depreciation expense totaling $562,139 and $557,853 was charged to operations during 2013 and 2012, respectively. SafePlace capitalizes all fixed assets with a cost greater than or equal to $5,000 and a useful life greater than one year. In accordance with the Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) , Not-for-Profit Entities - Revenue Recognition, contributions (grants) received from federal, state, and local governments that are conditioned upon SafePlace incurring certain qualifying costs, are considered to be exchange transactions and therefore are recognized as revenue as those costs are incurred. Temporarily restricted net assets are reclassified to unrestricted net assets in the period in which the use restriction has been met or the time restriction lapses. Special event revenues are recognized when the event is held. Recognition of Donor Restrictions Unconditional promises to give are recognized as revenues or gains in the period received, and as assets, decreases of liabilities, or expenses depending on the form of the benefits received. Conditional promises to give are recognized when the conditions on which they depend are substantially met. SafePlace and the Foundation consider all contributions (unconditional promises to give) to be unrestricted contributions unless the restriction is a donor-imposed stipulation specifying a use for the contribution that is more specific than the broad limits resulting from the nature and purpose of the organization and its continuing programs. Unrestricted contributions are recorded as an increase in unrestricted net assets available in the period in which the notice of the unconditional promise to give is received. 17

21 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER NOTES TO COMBINED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 NOTE B - SUMMARY OF ACCOUNTING POLICIES - Continued Contributions or grants which result in new and nonrecurring programs as well as contributions received as the result of a capital campaign for the acquisition or rehabilitation of property and equipment are considered temporarily restricted contributions. Contributions or grants which contain a donor-imposed stipulation that the contributions cannot be used until a future period are recorded as time restricted contributions. Contributions, which are time restricted with respect to the expenditure of the funds, are recorded as increases in temporarily restricted net assets available in the period in which the notice of grant award is received. Investment in Limited Partnership SafePlace is a partner in a project for low-income families. The ownership interest is 1% general partner interest and is not consolidated in the financial statements as partnership is not controlled by SafePlace. See Note O for additional information. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Income Taxes SafePlace and the Foundation are both exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Neither entity is classified as a private foundation. Therefore, no provision for income taxes is made in the accompanying financial statements. The Organizations adopted FASB ASC , Accounting for Uncertainty in Income Tax. That standard prescribes a minimum recognition threshold and measurement methodology that a tax position taken or expected to be taken in a tax return is required to meet before being recognized in financial statements. It also provides guidance for de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. 18

22 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER NOTES TO COMBINED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 NOTE B - SUMMARY OF ACCOUNTING POLICIES - Continued Allocation of Common Costs SafePlace allocates common costs among program services, management and general, and fundraising by a study of SafePlace's activities at the start of each grant or contract. The resulting allocations are reviewed periodically, and the allocations revised, if necessary, to reflect changes in the activities of SafePlace. All of the Foundation's activities are considered to be fundraising. Subsequent Events Management of the Organizations have evaluated subsequent events for disclosure through the date of the Independent Auditors' Report, the date the financial statements were available to be issued. NOTE C - FUNDING FOR FAMILY SHELTER In a prior year, SafePlace entered into an agreement with the City of Austin (the City) to provide partial funding for the construction of a new family shelter. Under the terms of the agreement, the City agreed to lease from SafePlace a seven-acre tract of land (the site for the new family shelter) for 99 years in return for the advance rental payment. SafePlace then executed an agreement to sublease the seven-acre tract of land back from the City for a period of 99 years in exchange for SafePlace's construction and operation of a family shelter on the seven-acre tract. NOTE D - PROMISES TO GIVE SafePlace received pledges, or promises to give, of donations related to its operations. Promises to be received after 2013 and 2012 are discounted at 3% per year. Unconditional promises to give at December 31, 2013 and 2012: Operations $ 74,932 $ 96,291 Temporarily Restricted 30,833 95,385 Unconditional promises to give $ 105,765 $ 191,676 Amounts due in: Less than one year $ 105,765 $ 146,176 One to five years - 45,500 Total unconditional promises to give 105, ,676 Less discount to net present value (617) (2,818) Less allowance for uncollectible pledges (9,035) (14,398) Net unconditional promises to give $ 96,113 $ 174,460 19

23 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER NOTES TO COMBINED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 NOTE D - PROMISES TO GIVE - Continued Unconditional promises to give are presented on the combined statement of financial position as follows: Current asset Pledges receivable - operating, net $ 67,438 $ 86,662 Long-term asset Temporarily restricted pledges receivable, net 28,675 87,798 $ 96,113 $ 174,460 NOTE E - FAIR VALUE MEASUREMENTS OF INVESTMENTS SafePlace and the Foundation have implemented FASB ASC 820, Fair Value Measurements and Disclosures, which establishes a framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). The three levels of the fair value hierarchy under FASB ASC 820 are described below: Level 1 Level 2 Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that SafePlace has the ability to access. Inputs to the valuation methodology include: Quoted prices for similar assets or liabilities in active markets; Quoted prices for identical or similar assets or liabilities in inactive markets; Inputs other than quoted prices that are observable for the asset or liability; Inputs that are derived principally from or corroborated by observable market data by correlation or other means. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 Inputs to the valuation methodology are unobservable and significant to the fair value measurement. 20

24 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER NOTES TO COMBINED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 NOTE E - FAIR VALUE MEASUREMENTS OF INVESTMENTS - Continued The asset s (or liability s) fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. Following is a description of the valuation methodologies used for assets measured at fair value. There have been no changes in the methodologies used at December 31, Common stocks, corporate bonds and U.S. government securities: Valued at the closing price reported on the active market on which the individual securities are traded. Mutual funds: Valued at the net asset value (NAV) of shares held by the Organizations at year end. The methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while SafePlace and the Foundation believes their valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date. The following table sets forth by level, within the fair value hierarchy, SafePlace's and the Foundation's assets at fair value as of December 31, 2013: Level 1 Level 2 Level 3 Total Mutual funds Equity securities $ 1,374,869 $ - $ - $ 1,374,869 U.S. Treasury Corporate debt 1,177, ,177,974 Non-U.S. securities 407, ,369 Money market funds U.S. government securities Cash and money market funds 289, ,597 $ 3,249,809 $ - $ - $ 3,249,809 21

25 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER NOTES TO COMBINED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 NOTE E - FAIR VALUE MEASUREMENTS OF INVESTMENTS - Continued The following table sets forth by level, within the fair value hierarchy, SafePlace's and the Foundation's assets at fair value as of December 31, 2012: Level 1 Level 2 Level 3 Total Mutual funds Equity securities $ 977,051 $ - $ - $ 977,051 U.S. Treasury 243, ,590 Corporate debt 230, ,320 Non-U.S. securities 25, ,252 Money market funds 50, ,810 U.S. government securities 100, ,782 Cash and money market funds 1,474, ,474,165 NOTE F - NOTE PAYABLE $ 3,101,970 $ - $ - $ 3,101,970 SafePlace had the following long-term obligations as of December 31: City of Austin - Executed in connection with expansion of supportive housing complex; secured by land and construction; payable in annual installments of $25,000 with 0% interest beginning February See note (a) below $ 200,000 $ 225,000 Less amount due within one year 25,000 25,000 Debt, noncurrent portion $ 175,000 $ 200,000 The future debt service under this notes payable as of December 31, 2013, is as follows: December 31, 2014 $ Amount 25, ,000 25,000 25,000 25,000 Thereafter 75,000 $ 200,000 #REF! 22

26 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER NOTES TO COMBINED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 NOTE F - NOTE PAYABLE - Continued (a) The proceeds of this loan were used in connection with the construction of an expansion of the supportive housing complex, including fourteen new apartments and a new community center. The loan is forgiven at the rate of $25,000 per year if SafePlace operates the housing project for lower income families. The loan will be fully forgiven twenty years from the date of the loan, on February 28, 2021, provided SafePlace continues to operate the property for its intended use and is not in default of the terms of the note, the loan agreement, or the deed of trust. The donations of the principal payment due in 2013 and 2012 have been recorded as increases in net assets in that year's financial statements. NOTE G - CAPITAL LEASE SafePlace had a capital lease agreement with an independent third party. The lease ended March 31, Total payments under this agreement were $8,283 and $37,440 in 2013 and 2012, respectively. The asset under this capital lease agreement consists of copiers and printers with an original cost of $160,000 and accumulated depreciation of $0 and $128,000 as of December 31, 2013 and 2012, respectively. The assets and accumulated depreciation were removed from furniture, fixtures, and equipment at the end of the lease. Depreciation expense related to the above lease was $0 for 2013 and $25,600 for NOTE H - RESTRICTIONS ON NET ASSETS At December 31, 2013 and 2012, the total amount of SafePlace restricted net assets for time restricted gifts for future program expenditures was $289,954 and $246,511, respectively; Foundation restricted net assets for future program expenditures was $635,368 and $402,891, respectively. NOTE I - RELEASE OF DONOR RESTRICTIONS Net assets are released from donor restrictions by incurring expenses satisfying the restricted purposes, by occurrence of events specified by the donors, by the passage of time, or by the change of restrictions specified by the donors. Net assets released during the years ended December 31, 2013 and 2012 are as follows: Gifts for 2012 program expenditures $ - $ 239,238 Gifts for 2013 program expenditures 158,713 - Program restrictions met 44,335 57,831 $ 203,048 $ 297,069 23

27 NOTE J - ENDOWMENT FUNDS TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER NOTES TO COMBINED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 The Foundation's endowment consists of donor-restricted funds, which are restricted for the purpose of furthering the Foundation's mission. As required by Generally Accepted Accounting Principles, net assets associated with endowment funds, which may include funds designated by the Board of Directors to function as endowments, are classified and reported based on the existence or absence of donor imposed restrictions. Interpretation of Relevant Law The investment management of the assets of the Foundation is subject to the standards of conduct set out in the Texas Uniform Prudent Management of Institutional Funds Act (TUPMIFA). As a result, the Foundation classifies as permanently restricted net assets (1) the original value of gifts donated to the permanent endowment, (2) the original value of subsequent gifts to the permanent endowment, (3) and accumulations to the permanent endowment made in accordance with the direction of the applicable donor gift instrument at the time of accumulation is added to the fund. The Foundation classifies as temporarily restricted the amounts of income, gains and losses in excess of expenses. Any unrealized gain or loss is likewise accumulated in temporarily restricted net assets. No losses or expenses are charged to permanently restricted net assets, and all excess remains in temporarily restricted net assets until appropriated for expenditure in accordance with donor restrictions. The Board of Directors has interpreted TUPMIFA as requiring the Board to take into consideration the following factors in determining the appropriate investment policies and to provide a predictable stream of funding to the supported programs: 1) The duration and preservation of the fund; 2) The purposes of the organization and the donor-restricted endowment fund; 3) The general economic conditions; 4) The possible effect of inflation or deflation; 5) The expected total return from income and the appreciation of investments; 6) Other resources of the organization; 7) The investment policies of the organization. 24

28 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER NOTES TO COMBINED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 NOTE J - ENDOWMENT FUNDS - Continued The Foundation has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to protect the corpus of the endowment assets. Endowment assets include those assets of donor-restricted funds that the Foundation must hold in perpetuity or for a donor-specified period as well as boarddesignated funds. Under this policy, as approved by the Board of Directors, the endowment assets are invested in a manner that is intended to result in high yields while assuming a moderate level of investment risk. The Foundation expects its endowment funds, over time, to provide an average rate of return of approximately six percent annually. Actual results in any given year may vary from this amount. Endowment net asset composition as of December 31, 2013 is as follows: Temporarily Permanently Unrestricted Restricted Restricted Total Endowment funds $ 304,572 $ 635,368 $ 1,868,539 $ 2,808,479 Changes in endowment net assets for the year ended December 31, 2013 are as follows: Temporarily Permanently Unrestricted Restricted Restricted Total Endowment net assets, beginning of year $ 276,554 $ 402,891 $ 1,868,539 $ 2,547,984 Investment return: Investment income, net 33,683 24,707-58,390 Net appreciation - 252, ,105 Total investment return 33, , ,495 Contributions Distributions (5,665) (44,335) - (50,000) Net assets, end of year $ 304,572 $ 635,368 $ 1,868,539 $ 2,808,479 Endowment net asset composition as of December 31, 2012 is as follows: Temporarily Permanently Unrestricted Restricted Restricted Total Endowment funds $ 276,554 $ 402,891 $ 1,868,539 $ 2,547,984 25

29 TRAVIS COUNTY DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER, D/B/A SAFEPLACE FOUNDATION FOR SAFEPLACE, DOMESTIC VIOLENCE AND SEXUAL ASSAULT SURVIVAL CENTER NOTES TO COMBINED FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 NOTE J - ENDOWMENT FUNDS - Continued Changes in endowment net assets for the year ended December 31, 2012 are as follows: Temporarily Permanently Unrestricted Restricted Restricted Total Endowment net assets, beginning of year $ 265,949 $ 306,376 $ 1,368,539 $ 1,940,864 Investment return: Investment income, net 20,274 42,150-62,424 Net appreciation - 112, ,196 Total Investment Return 20, , ,620 Contributions , ,000 Distributions (9,669) (57,831) - (67,500) Net assets, end of year $ 276,554 $ 402,891 $ 1,868,539 $ 2,547,984 NOTE K - SPECIAL EVENTS SafePlace held various special fund raising events during 2013 and The revenue and expenses related to these special events are reflected in these combined financial statements as follows: ` Event Revenue Direct Costs Net 2013 Celebration/Luncheon $ 298,541 $ 49,302 $ 249,239 3rd Party Events 88,107-88,107 Fashion Show-Day to Shine 183,668 55, ,326 Walk-Illuminate Austin 22,800 6,714 16,086 Totals $ 593,116 $ 111,358 $ 481, Celebration/Luncheon $ 322,139 $ 30,352 $ 291,787 3rd Party Events 15,923-15,923 Fashion Show-Day to Shine 7,250-7,250 Men's Luncheon Totals $ 345,787 $ 30,352 $ 315,435 26