COMMUNITY CULINARY SCHOOL OF CHARLOTTE, INC.

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1 COMMUNITY CULINARY SCHOOL OF CHARLOTTE, INC. FINANCIAL STATEMENTS DECEMBER 31, 2013

2 Table of Contents Page Independent Auditors Report... 1 Audited Financial Statements: Statement of Financial Position Modified Cash Basis... 2 Statement of Activities Modified Cash Basis... 3 Statement of Functional Expenses Modified Cash Basis... 4 Statement of Cash Flows Modified Cash Basis... 5 Notes to Financial Statements

3 C. DEWITT FOARD & COMPANY, P.A. CERTIFIED PUBLIC ACCOUNTANTS 1001 MOREHEAD SQUARE DRIVE SUITE 450 CHARLOTTE, NORTH CAROLINA TELEPHONE: FACSIMILE: PHILLIP G. WILSON TERRY W. LANCASTER To the Board of Directors of Community Culinary School of Charlotte, Inc. Charlotte, North Carolina INDEPENDENT AUDITORS REPORT We have audited the accompanying financial statements of Community Culinary School of Charlotte, Inc. (the Organization a not-for-profit corporation), which is comprised of the statement of financial position modified cash basis as of December 31, 2013, and the related statements of activities modified cash basis, and cash flows modified cash basis 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 the modified cash basis of accounting as described in Note 1; this includes determining that the modified cash basis of accounting is an acceptable basis for the preparation of the financial statements in the circumstances. Management is also responsible for 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. Auditor's 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. Those standards require that we plan and perform the audit 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 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. Opinion In our opinion, the financial statements referred to in the first paragraph present fairly, in all material respects, the assets, liabilities, and net assets of Community Culinary School of Charlotte, Inc. as of, and its support, revenue, expenses and changes in net assets for the year then ended in accordance with the modified cash basis of accounting as described in Note 1. Basis of Accounting We draw attention to Note 1 of the financial statements, which describes the basis of accounting. The financial statements are prepared on the modified cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to that matter. Report on Summarized Comparative Information We have previously audited Community Culinary School of Charlotte, Inc. s 2012 financial statements, and our report dated May 30, 2013, expressed an unmodified opinion on those financial statements. In our opinion, the summarized comparative information presented herein as of and for the year ended December 31, 2012, is consistent, in all material respects, with the audited financial statements from which it has been derived. Charlotte, North Carolina April 14, 2014 MEMBER: AMERICAN INSTITUTE OF CPAS NORTH CAROLINA ASSOCIATION OF CPAS Page 1

4 Statement of Financial Position - Modified Cash Basis December 31, ASSETS Current: Cash $ 487,267 $ 349,343 Sales tax receivable 1,811 1,105 Total Current Assets 489, ,448 Property, net 40,205 48,212 TOTAL ASSETS $ 529,283 $ 398,660 LIABILITIES AND NET ASSETS Liabilities: Payroll liabilities $ 472 $ 277 Net Assets: Unrestricted 502, ,174 Temporarily restricted 26,292 45,209 Total Net Assets 528, ,383 TOTAL LIABILITIES AND NET ASSETS $ 529,283 $ 398,660 See independent auditors' report and accompanying notes to financial statements. Page 2

5 Statement of Activities - Modified Cash Basis Year Ended, with prior year comparative totals Unrestricted Year Ended Temporarily Restricted TOTALS 2012 TOTALS SUPPORT AND REVENUE Contributions $ 365,650 $ 52,443 $ 418,093 $ 283,529 Sales 257, , ,149 Fundraising (net of $7,138 direct benefit) 9,789-9,789 13,248 Other income Net assets released from restrictions 71,360 (71,360) - - Total Support and Revenue 704,357 (18,917) 685, ,367 EXPENSES Program Services: Culinary School 225, , ,490 Encore Catering 230, , ,105 Management and general 65,668-65,668 58,914 Fundraising 33,205-33,205 29,599 Total Expenses 555, , ,108 CHANGE IN NET ASSETS 149,345 (18,917) 130,428 18,259 NET ASSETS, BEGINNING 353,174 45, , ,124 NET ASSETS, ENDING $ 502,519 $ 26,292 $ 528,811 $ 398,383 See independent auditors' report and accompanying notes to financial statements. Page 3

6 Statement of Functional Expenses - Modified Cash Basis Year Ended, with prior year comparative totals Culinary School Encore Management Catering and General Fundraising TOTALS TOTALS PERSONNEL Salaries $ 105,805 $ 48,760 $ 46,712 $ 28,151 $ 229,428 $ 225,420 Contracted services 36,124 64,036 5, ,431 86,966 Payroll taxes 8,132 3,955 3,653 2,201 17,941 15,526 Benefits 6,480 1,285 2,346 1,414 11,525 19,191 Total 156, ,036 57,982 31, , ,103 OTHER EXPENSES Food 19,575 66, ,990 75,241 Supplies 21,454 19,824 1, ,895 47,922 Utilities 15,218 13,458 1,509-30,185 25,577 Depreciation 5, ,736 1,046 8,525 7,623 Educational 2, ,137 9,568 7,483 Insurance 2,416 3,494 1,079-6,989 7,444 Travel 500 7, ,314 3,970 Public relations 1, ,938 2,861 Dues and meetings ,383-1,733 1,551 Printing and postage All other Total 69, ,370 7,686 8, , ,689 TOTAL EXPENSES 225, ,406 65,668 40, , ,792 Deduct - Expenses charged directly against fundraising and support ,138 7,138 5,684 NET EXPENSES $ 225,733 $ 230,406 $ 65,668 $ 33,205 $ 555,012 $ 522,108 See independent auditors' report and accompanying notes to financial statements. Page 4

7 Statement of Cash Flows - Modified Cash Basis Year Ended, with prior year comparative totals Year Ended December 31, OPERATING ACTIVITIES Change in net assets $ 130,428 $ 18,259 Adjustments to reconcile changes in net assets to net cash flows from operating activities: Depreciation 8,525 7,623 Contributions of equipment - (7,350) (Increase) decrease in operating assets: Sales tax receivable (706) 625 Increase (decrease) in operating liabilities Payroll liabilities Cash Flows From Operating Activities 138,442 19,434 INVESTING ACTIVITIES Purchase of fixed assets (518) (896) Cash Flows From Investing Activities (518) (896) NET CHANGE IN CASH 137,924 18,538 CASH, BEGINNING 349, ,805 CASH, ENDING $ 487,267 $ 349,343 See independent auditors' report and accompanying notes to financial statements. Page 5

8 Notes to Financial Statements NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of activities Community Culinary School of Charlotte, Inc., formerly Charlotte Community Kitchen, established in October 1997, is a nonprofit organization that helps people struggling with unemployment and poverty gain the skills they need for jobs that offer a living wage, benefits, and opportunity for advancement. While they are learning, students help their community by recycling surplus food into meals for agencies that serve people in need. The Organization also operates Encore Catering, a program designed to further train students in a commercial setting. Funding Activities of the Organization are financed by private grants and by contributions from other organizations, churches, and individuals. Basis of presentation The accompanying financial statements have been prepared in accordance with the modified cash basis of accounting, which is a comprehensive basis of accounting other than U.S. generally accepted accounting principles. Pursuant to the cash basis of accounting, revenue and the related assets are recognized when received rather than when earned and expenses are recognized when paid rather than when the obligation is incurred. In addition, all other amounts received are recorded as cash receipts and all other amounts expended are recorded as cash disbursements. The Organization has elected to adopt the following modifications to the cash basis of accounting: Sales tax which will later be repaid is shown as a receivable. Significant improvements to property and major purchases of equipment in excess of $500 are capitalized at cost. Depreciation is computed using the straight-line method, with no assumed salvage values, over the estimated useful lives of the assets, which vary from three to twenty years. Purchases and disposals of certificates of deposit are shown as increases and decreases in an asset account rather than as receipts and disbursements. The certificate of deposit is valued at cost plus accrued interest. Payroll liabilities and related payments are shown as increases and decreases in liabilities rather than as receipts and disbursements. Donations of long-lived assets, such as vehicles and equipment, are shown as assets and contributions on the accompanying financial statements. The significant differences between the basis of accounting employed by the Organization and U.S. generally accepted accounting principles, in addition to the timing of the recognition of revenue and expenses, are as follows: No amounts have been reflected in the financial statements for goods or services contributed to the Organization. Financial instruments are carried on the Organization s financial statements at face value, rather than fair value as of the balance sheet date. Page 6

9 Notes to Financial Statements NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued Contributions Net assets and revenues, expenses, gains, and losses are classified based on the existence or absence of donor-imposed restrictions. Accordingly, net assets and changes therein are classified and reported as follows: Unrestricted net assets - Net assets that are not subject to any donor-imposed stipulations. Designated net assets represent funds designated by the Organization for specific purposes. However, these funds have not been restricted by donors and are available for any purpose at the Organization s discretion. During the year, the Organization had no designated net assets. 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. Permanently restricted net assets - Net assets subject to donor-imposed stipulations that they be maintained permanently by the Organization. During the year, the Organization had no permanently restricted net assets. Use of estimates The preparation of financial statements in conformity with the modified cash basis of accounting requires management to make estimates and assumptions that effect certain reported amounts and disclosures. Accordingly, actual results could be different from those estimates. Functional allocation of expenses Expenses are allocated to program services, management and general, and fundraising based on management s estimates of time spent and various allocation methods appropriate to the type of expense. Prior-year comparative totals The financial statements include certain prior-year summarized information, which is presented for comparative purposes only. Accordingly, such information should be read in conjunction with the Organization s 2012 financial statements, from which the summarized information was derived. Certain amounts presented as prior-year comparative totals have been reclassified to conform to the current year presentation. Income tax status Community Culinary School of Charlotte, Inc., is a nonprofit organization and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code with respect to its exempt function income. Community Culinary School of Charlotte, Inc., is not a private foundation as defined by section 509(a) of the Internal Revenue Code. Page 7

10 Notes to Financial Statements NOTE 2 PROPERTY Property is subject to a $500 capitalization policy and is recorded at historical cost. Depreciation expense is recorded using the straight-line method of depreciation over the estimated useful lives of the assets, which range from three years for computers to twenty years for leasehold improvements. Property as of consisted of the following: Furniture and equipment $ 26,136 Van 22,684 Leasehold improvements 69,792 Total 118,612 Less accumulated depreciation 78,407 Property, net $ 40,205 NOTE 3 TEMPORARILY RESTRICTED NET ASSETS Balance at year-end Funds that have been received by the Organization for a particular purpose or period of time that have remaining restrictions at are detailed as follows: Time restricted: Share Our Strength $ 19,061 Unutilized funds: Wachovia Foundation $ 6,451 McClerin Scholarship 780 7,231 TOTAL TEMPORARILY RESTRICTED NET ASSETS $ 26,292 Net assets released from restrictions During the year ended, net assets were released from donor restrictions by incurring expenses satisfying the restricted purposes or by the passage of time as follows: Purpose or time restrictions satisfied: Wachovia Foundation, bus passes and books $ 450 Alcohol Beverage Control Board, salaries 30,335 McClerin Scholarship, student scholarship awards 250 The Leon Levine Foundation, time restriction 15,000 Share Our Strength, time restriction 25,325 TOTAL $ 71,360 Page 8

11 Notes to Financial Statements NOTE 4 DONATED GOODS, SERVICES AND FACILITIES Community Culinary School of Charlotte, Inc., receives services provided by volunteers and food donated by Institutional Food House, Harris Teeter, and Trader Joe s. During 2013, office and kitchen space was provided by Friendship Trays, Inc. at no cost to Community Culinary School of Charlotte, Inc. In accordance with the modified cash basis of accounting, no amounts have been reflected in the accompanying financial statements for these donations. NOTE 5 CONCENTRATIONS OF RISK Credit risk Cash and certificates of deposit held in bank accounts are insured up to $250,000 by the Federal Deposit Insurance Corporation (FDIC). The total cash and certificates of deposit held by the Organization at, includes $261,885 in excess of insured limits covered by the FDIC. Geographic area The Organization operates in a limited geographic area, and is therefore sensitive to changes in the local economy. NOTE 6 SUBSEQUENT EVENTS The Organization has evaluated subsequent events from the date of the statement of financial position through the date of the audit, which is the date the financial statements were available to be issued. During this period, no material recognizable subsequent events were identified. Page 9

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