Jewish Community Association of Austin

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2 Financial Statements Years Ended December 31, 2014 and 2013

3 Contents Independent auditors report 3-4 Financial statements Statements of financial position 5 Statements of activities 6-7 Statements of cash flow 8 Notes to financial statements 9-21 Supplemental Schedule Supplemental schedule of functional expenses 23 2

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6 Statements of Financial Position December 31, Assets Current assets Cash and cash equivalents $ 799,701 $ 1,235,529 Accounts receivable 548, ,451 Pledges receivable, net of allowance for doubtful accounts of $25,004 and $25,004, respectively 318, ,452 Prepaid expenses 149, ,628 Total current assets 1,815,869 2,033,060 Beneficial interest in assets held by others 1,457,770 1,579,030 Fixed assets, net of accumulated depreciation 577, ,967 Leased property under capital lease, less accumulated amortization 29,438 47,980 Total assets $ 3,880,859 $ 4,276,037 See accompanying notes to financial statements.

7 Statements of Financial Position December 31, Liabilities Current liabilities Accounts payable $ 208,069 $ 345,186 Accrued expenses 516, ,532 Due to others 29, ,661 Line of credit 75, ,000 Deferred revenue 286, ,574 Current obligations under capital leases 23,865 31,260 Deposits 62,012 36,523 Total current liabilities 1,201,697 1,782,736 Noncurrent obligations under capital leases 7,393 19,890 Total liabilities 1,209,090 1,802,626 Net Assets Unrestricted: Undesignated 1,263, ,463 Designated 279, ,801 1,543,077 1,373,264 Temporarily restricted 178, ,147 Permanently restricted 950, ,000 Total net assets 2,671,769 2,473,411 Total liabilities and net assets $ 3,880,859 $ 4,276,037 See accompanying notes to financial statements. 5

8 Statement of Activities Temporarily Restricted Permanently Restricted Year ended December 31, 2014 Unrestricted Total Revenues and other support: Tuition and program $ 5,275,154 $ - $ - $ 5,275,154 Contributions 2,087, ,940-2,256,732 Membership 2,262, ,262,304 In-kind donations 1,744, ,744,788 Advertising 599, ,546 Rental 333, ,907 Fitness trainer 243, ,135 Fundraising 353, ,858 Change in beneficial interest (7,460) 51,200-43,740 Other income 171, ,156 Sales 7, ,076 Investment income Total revenues 13,071, ,140-13,291,548 Released from temporary restrictions: Satisfaction of program restrictions 191,595 (191,595) - - Total revenues and other support 13,263,003 28,545-13,291,548 Expenses: Program services: Early Childhood Program 4,205, ,205,026 Sport and Fitness 3,198, ,198,675 Youth and Family 1,561, ,561,380 JFGA Annual Campaign 793, ,668 Jewish Outlook 669, ,948 Jewish Family Services 522, ,646 Jewish Life and Learning 414, ,833 JFGA Leadership 207, ,475 Outreach and Engagement 182, ,293 JFGA Israel 49, ,655 Jewish Community Relations 49, ,317 Council Total program services 11,854, ,854,916 Management and general 532, ,065 Fundraising 706, ,209 Total expenses 13,093, ,093,190 Change in net assets 169,813 28, ,358 Net Assets: Beginning of year 1,373, , ,000 2,473,411 End of year $ 1,543,077 $ 178,692 $ 950,000 $ 2,671,769 See accompanying notes to financial statements. 6

9 Statement of Activities Temporarily Restricted Permanently Restricted Year ended December 31, 2013 Unrestricted Total Revenues and other support: Tuition and program $ 5,306,761 $ - $ - $ 5,306,761 Contributions 1,969, ,211-2,175,223 Membership 2,283, ,283,229 In-kind donations 1,941, ,941,964 Advertising 566, ,347 Rental 393, ,388 Fitness trainer 236, ,772 Fundraising 581, ,520 Change in beneficial interest 122,173 23, ,483 Other income 389, ,681 Sales 10, ,469 Investment income (40) - - (40) Total revenues 13,801, ,521-14,030,797 Released from temporary restrictions: Satisfaction of program restrictions 188,095 (188,095) - - Total revenues and other support 13,989,371 41,426-14,030,797 Expenses: Program services Early Childhood Program 4,048, ,048,061 Sport and Fitness 3,967, ,967,521 Youth and Family 1,696, ,696,076 JFGA Annual Campaign 809, ,930 Jewish Outlook 648, ,107 Jewish Family Services 531, ,675 Jewish Life and Learning 452, ,529 JFGA Leadership 257, ,580 Outreach and Engagement 153, ,597 JFGA Israel 84, ,824 Jewish Community Relations 64, ,161 Council Total program services 12,714, ,714,061 Management and general 504, ,336 Fundraising 559, ,903 Total expenses 13,778, ,778,300 Change in net assets 211,071 41, ,497 Net Assets: Beginning of year 1,162, , ,000 2,220,914 End of year $ 1,373,264 $ 150,147 $ 950,000 $ 2,473,411 See accompanying notes to financial statements. 7

10 Statements of Cash Flow Years ended December 31, Cash from operations: Change in net assets $ 198,358 $ 252,497 Adjustments to reconcile change in net assets to net cash flows (used in) provided by operating activities: Bad debt expense - - Net realized and unrealized loss - - Depreciation 222, ,810 (Increase) decrease in assets: Account receivables (239,714) (167,926) Pledge receivables 6,800 7,297 Prepaid expenses 14,277 (40,384) Beneficial interest in assets held by others 121,260 (5,483) Increase (decrease) in liabilities: Accounts payable (157,009) 219,084 Accrued expenses (201,815) 404,412 Due to others (83,797) 21,929 Deposits 25,489 6,523 Deferred revenue (1,404) 11,875 Net cash flows (used in) provided by operating activities (95,330) 925,634 Cash flows from investing activities: Purchase of fixed assets (165,498) (219,564) Proceeds from sales of investments - - Net cash used in investing activities (165,498) (219,564) Cash from financing activities: Proceeds from line of credit 75, ,000 Payments on line of credit (250,000) (355,000) Net cash used in financing activities (175,000) (105,000) Net increase in cash and cash equivalents (435,828) 601,070 Beginning cash and cash equivalents 1,235, ,459 Ending cash and cash equivalents $ 799,701 $ 1,235,529 Supplemental disclosure of cash flow information: Interest paid $ 31,805 $ 12,374 Income taxes paid $ - $ - See accompanying notes to financial statements. 8

11 1. Organization and Nature of Operations The Jewish Community Association ( JCAA ) formerly Jewish Federation ( JFA ) a nonprofit corporation was incorporated on November 29, 1971 for the purpose of enhancing the quality of Jewish life in the greater Austin area and around the world, through charitable, educational, social service, cultural, religious and recreational endeavors. JCAA s services include a daycare/school, facility for community and cultural events, a fitness center, newsletters and publications, Jewish Family Services and other programs that enhance Jewish life. JCAA s revenue primarily consists of contributions, membership fees, tuition, and program fees. JCAA programs consist of the following: Early Childhood Program The Early Childhood Program ( ECP ) is the preschool program of the JCAA. It has children ranging in age of 3 months to 5 years old. Programs within the ECP include in all-school events of decorating the Sukkahs, the Chanukah Party, fall and spring Schmoozin Shabbats, Passover Seder, Purim Carnival and Israel Independence Day. Sport and Fitness The Sports and Fitness serves participants with existing programs that remain popular, and new programs that generate excitement, increased awareness, and bring new people to the campus. Programs within this department include Babysitting, Fitness Classes, Youth Classes, Sports Camps, Fitness Center and Aquatics. Senior Adults The Jewish Community Center Senior Adult Programs Office provides a variety of social, educational, cultural, and spiritual programs for older adults. Youth and Family The Youth and Family department has developed and implemented programs that support families, enrich children s lives, and built community such as the summer, winter, and spring Camps, Passover Break Camps, and Kids Connection after-school programs. Jewish Family Services Jewish Family Services ( JFS ) delivers human services and programs to the Austin Jewish community. JFS social workers provide counseling services, educational programs, senior activities, services for children and adolescents, distributes funds to assist Jewish families in need and mental health services. 9

12 JFGA Israel The Jewish Federation of Greater Austin ( JFGA ) strengthens the global Jewish community through ongoing educational, humanitarian, and community building activities. JFGA Leadership Austin's Jewish Leadership Development Program for professionals who are up to 45 years old. Developed by the Jewish Federation of Greater Austin originally in collaboration with Leadership Austin, the program is designed to train Jewish leaders for both today and tomorrow. JFGA Annual Campaign The Jewish Federation of Greater Austin Annual Campaign is our Jewish community's primary philanthropic appeal. The Annual Campaign strengthens Jewish life and supports critical humanitarian needs in Austin, Israel and around the world. The JFGA is one of 200 Jewish Federations throughout North America. The Annual Campaign provides support for social service, outreach, educational, and community building programs. Jewish Outlook The JCAA publishes a monthly periodical called the Jewish Outlook. The Outlook provides Jewish stories and editorials about local, regional, national and international news. It also provides a Jewish calendar of events and other areas of interest. Jewish Life and Learning The Jewish Education department offers a variety of Jewish educational and cultural arts programming for adults, families, and the community at large. Programs include the Sukkah Fest, Purim Carnival, the Israel Independence Day Family Celebration, the Tapestry of Jewish Learning, Florence Melton Adult Mini School, the Arts Patron Series, the Austin Jewish Book Fair, the School of Dance, a wide-variety of cultural arts learning opportunities ranging from theater to art, the Art Gallery and Theater productions. Outreach and Engagement The Jewish Federation of Greater Austin encourages greater involvement in the Jewish Community, assists newcomers to settle into life in Central Texas, and offers ongoing programs and services to help all Jewish Austinites stay connected. 10

13 Jewish Community Relations Council The Jewish Community Relations Council is the central public affairs arm of the Jewish Community Association, representing the Jewish community and organizations on issues that impact the rights and protection of Jews as individuals and as a community locally and abroad. 2. Summary of Significant Accounting Policies Basis of Accounting The accompanying financial statements have been prepared on the accrual basis of accounting and accordingly reflect all significant receivables, payables, and other liabilities. Basis of Presentation JCAA is required to report 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. JCAA s policy is to report restricted support that is satisfied in the year of receipt as first restricted and then reclassified to unrestricted net assets. Cash and Cash Equivalents For Purposes of these financial statements, JCAA considers all investments with an original maturity of three months or less to be cash or cash equivalents. Cash and cash equivalents excludes cash restricted by board designation for long-term purposes. Receivables JCAA records trade receivables at the rate established for the service provided. Receivables are considered past due or delinquent based on contractual terms. The JCAA provides for uncollectible accounts receivable and promises to give through the allowance method of accounting. Under this method, a provision for uncollectible accounts is charged to bad debt expense, and the allowance account is increased based on past collection history and management s evaluation of accounts receivable. All amounts considered uncollectible are charged against the allowance account and recoveries of previously charged off accounts are added to the account. Property and Equipment Acquisitions of property and equipment in excess of $1,000 are capitalized. Purchased furniture and equipment are stated at cost and donated items are recorded at fair value on the date of donation. Depreciation is calculated using the straight-line method over the assets estimated useful lives, generally three to ten years. JCAA reports gifts of land, building and equipment as unrestricted support unless explicit donor stipulations specify how the donated assets must be used. Gifts of long-lived assets with explicit restrictions that specify how the assets are to be used and gifts of cash or other assets that must be used to acquire long-lived assets are reported as assets and restricted support. Absent explicit donor 11

14 stipulations bout how long those long-lived assets must be maintained, JCAA reports expirations of donor restrictions when the donated or acquired long-lived assets are placed into service. Contributions Contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted support depending on the existence or nature of any donor restrictions. As donor or time restrictions are satisfied, new assets are reclassified to unrestricted net assets. Functional Expenses Expenses which are specifically identifiable to a function are allocated entirely to that function. Expenses which are not specifically identifiable to a function are classified by management s estimate of time and resources devoted to the function. Estimates The preparation of the financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Advertising Advertising costs are expensed as incurred. Income Taxes JCAA received a determination letter form the Internal Revenue Service on July 24, JCAA is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code, and is subject to tax on its unrelated business income. Unrelated business income consists of income generated from advertising income. FASB ASC , Accounting for Uncertainty in Income Taxes clarifies the accounting for uncertainty in income taxes recognized in an enterprise s financial statements. FASB ASC prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. FASB ASC requires that a company recognize in its financial statements the impact of tax positions that meet a more likely than not threshold, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. 12

15 The Company has no tax positions that are subject to FASB ASC The Company believes all of its tax positions to be highly certain. As of December 31, 2014, the Company s tax years for 2011, 2012, and 2013 are subject to examination by the tax authorities. Reclassifications Certain prior year amounts have been reclassified to conform to current year presentation. 3. Pledges Receivable Pledges receivable consist of unconditional promises to give to the Jewish Federation Greater Austin Annual Campaign (Annual Campaign). Unconditional promises to give are recorded as received. Unconditional promises to give due in the next year are recorded at their net realized value. An allowance for uncollectible promises is provided based on management s evaluation of potential uncollectible promises at year end. Pledges are due by December 31 st for each campaign year. Pledges due within: 2014 One year or less $ 343,656 One to five years - More than five years - Total pledges receivable 343,656 Allowance for uncollectible promises (25,004) Net pledges receivable $ 318, Property and Equipment Building improvements $ 266,671 Furniture and equipment 1,191,064 Computer equipment 492,046 Software 164,139 Vehicles 174,538 2,288,458 Accumulated depreciation (1,681,238) $ 607,220 13

16 Depreciation expense for the years ended December 31, 2014 and 2013 was $222,225 and $215,810, respectively. 5. Beneficial Interest in Assets Held by Others JCAA transferred permanently restricted contributions to The Austin Community Foundation for the Capital Area ( ACF ). ACF established a designated fund named Garber Family Endowment Fund for Children s Performing and Fine Arts Programs ( Designated Fund ). ACF will distribute annually to JCAA in cash an amount equal to 5% of the fair market value of the Designated Fund valued as of December 31 of the previous year; provided, however, that in the event that in any given year a distribution of the 5% of the fair market value of the Designated Fund would result in a reduction in the historic give value, then the distribution will be limited to an amount equal to the interest, dividends and realized gains less realized losses of the Designated Fund. Annually, at least $10,000 of the distribution to JCAA will be distributed by JCAA to Austin Jewish Academy ( AJA ). During 2014, $50,000 was distributed from the Designated Fund. Variance power was not granted to ACF. JCAA transferred unrestricted contributions to ACF for the establishment of the JCAA Facilities Fund and the JCAA Legacy Fund. The funds are designed to preserve the gift in perpetuity, and the amount available for distribution is established by the ACF Board of Governors. Variance power was granted to ACF. Included in the Statement of Financial Position: Garber Family Endowment Fund $ 1,102,007 JCAA Facilities Fund 279,255 JCAA Legacy Fund 76,156 Board Designated Endowment 352 $ 1,457, Line of Credit The JCAA has a revolving line of credit with Bank of America in the amount of $500,000, which accrues interest at the bank s prime rate, 3.25% at December 31, The line of credit matured in October 2014 and was temporarily renewed. The line of credit is unsecured. At December 31, 2014, the balance on the line of credit was $75,000. For the years ended December 31, 2014 and 2013, interest expense was $31,805 and $12,374 respectively. 14

17 Debt Covenants 1. Maintain unencumbered liquid assets having an aggregate market value of not less than $100, Maintain a debt service coverage ratio of at least 1:1. 3. Provide audited financial statements within 120 days of year end. JCAA was in default of the requirement to provide audited financial statements within 120 days of year end. In prior years, Bank of America agreed not to pursue legal or other detrimental action against JCAA regarding noncompliance and extended the due date. Management believes that there will be no legal action taken in the current year and the violation will be cured upon submission of the audited financial statements. 7. Temporarily Restricted Net Assets For the years ended December 31, 2014 and 2013, temporarily restricted net assets consisted of children s art education and programs in the amount of $178,692 and $150,147, respectively. 8. Concentration Risk JCAA derives 36% of its revenue from offering services such as camps, program and education classes. It also earns 17% of its revenue from offering membership services. JCAA does have cash in bank accounts in excess of the FDIC limits. The Company has not experienced any losses in such accounts and believes they are not exposed to any significant credit risk. During 2014, JCAA had one donor contribute $600,000, representing approximately 20-25% of the $2.5 million of contributions to the annual campaign. 9. Endowments JCAA s endowment consists of two funds established for 1) Children s Performing and Fine Arts Programs and for 2) capital improvements, equipment, and maintenance on the campus. Its endowment includes both donor-restricted endowment funds and funds designated by the Board of Directors to function as endowments. New assets associated with endowment funds, including 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. The Board of Directors of JCAA has interpreted the State Prudent Management of Institutional Funds Act as requiring the preservation of the historic value of the original gift as of the gift date to the donor-restricted endowment fund due to explicit donor stipulations. As a result of this interpretation, JCAA classifies as permanently restricted net assets (a) the historical value of the gift donated to the permanent endowment, and (b) the historical value of subsequent gifts to the permanent endowment. The remaining portion of the donor-restricted endowment fund not classified in permanently restricted net assets until those amounts are used for the intended purpose. 15

18 Endowment Net Asset Composition by Type of Fund as of December 31, 2014: Unrestricted Temporarily Restricted Permanently Restricted Total Donor-restricted endowment funds $ - $ 178,692 $ 950,000 $ 1,128,692 Board-designated endowment funds 279, ,607 $ 279,607 $ 178,692 $ 950,000 $ 1,408,299 Endowment Net Asset Composition by Type of Fund as of December 31, 2013: Unrestricted Temporarily Restricted Permanently Restricted Total Donor-restricted endowment funds $ - $ 150,147 $ 950,000 $ 1,100,147 Board-designated endowment funds 389, ,801 $ 389,801 $ 150,147 $ 950,000 $ 1,489,948 Changes in Endowment Net Assets for the year ended December 31, 2014: Unrestricted Temporarily Restricted Permanently Restricted Total Endowment net assets, beginning of year $ 389,801 $ 150,147 $ 950,000 $ 1,489,948 Change in beneficial interest 14,806 78,545 93,351 Designated by Board Appropriation of endowment assets for expenditure (125,000) (50,000) - (175,000) Endowment net assets, end of year $ 279,607 $ 178,692 $ 950,000 $ 1,408,299 16

19 Changes in Endowment Net Assets for the year ended December 31, 2013: Unrestricted Temporarily Restricted Permanently Restricted Total Endowment net assets, beginning of year $ 448,281 $ 108,721 $ 950,000 $ 1,507,002 Change in beneficial interest 41,520 91, ,946 Designated by Board Appropriation of endowment assets for expenditure (100,000) (50,000) - (150,000) Endowment net assets, end of year $ 389,801 $ 150,147 $ 950,000 $ 1,489,948 17

20 Return Objective and Risk Parameters and Strategies Employed for Achieving Objectives JCAA has elected to have the permanent endowment funds and a portion of the board-designated endowment fund managed and held by Austin Community Foundation (ACF). Funds will be invested in accordance with ACF s investment policies and objectives. The permanent endowment funds will also be invested in accordance with the Advisory Board. The advisory Board consists of the President, Treasurer, and Chief Financial Officer of JCAA and the Garber Foundation. JCAA also holds board-designed endowment funds in $352 cash. Spending Policy and How the Investments Objective Relate to Spending Policy ACF will distribute to JCAA in cash an amount equal to 5% of the fair market value of the donorrestricted endowment, per donor stipulations, as of December 31 of the previous year; provided, however, that in the event that in any given year a distribution of 5% of the fair market value of the fund would result in a reduction in its historic gift value then the distribution will be limited to an amount equal to the interest, dividends and realized gains less realized losses. If the amount to distribute is not made in any year, the balance will continue to be available for future periods. ACF will distribute to JCAA in cash an amount equal to 5% of the fair market value of the boarddesignated endowment as of December 31 of the previous year. If the amount to distribute is not made in any year the balance will continue to be available for future periods. 10. Contributions JCAA contributed part of the collections from the annual Jewish Federation Annual Campaign to various external Jewish organizations. For the year ended December 31, 2014, the total amount contributed was approximately $445,779 and are included in allocation expenses. 11. In-Kind Income and Expenses and Related Party Transactions JCAA uses facilities owned by the DJCC Development Corporation (DJCC), a nonprofit organization created in June 1998 to construct a community facility for the Jewish population in and around the Austin area. JCAA occupies and manages the facilities in their entirety. JCAA makes no monetary payments to DJCC for the use of the facilities and does not receive payments for managing the property. In-kind income and expense for use of the facility was based upon the square footage of the fitness facility and educational building at a market rate of $18 per square foot. In-kind income and expense for the use of the development department space was based upon the square footage at $16 per square foot. In-kind income and expense for the use of the accounting trailer was based upon $575 per month. For the year ended December 31, 2014, the in-kind income/rental expense reported was $1,744,788. JCAA is a guarantor on DJCC s debt of $1,852,022 with Bank of America. Board members and related parties made contributions during the year of approximately $93,

21 12. Retirement Plan JCAA maintains a contributory, defined contribution pension plan covering selected employees. The plan is administered by trustees. JCAA s policy is to contribute matching contributions on a discretionary basis. During 2014, no matching contributions were made. Participants immediately vest in employee contributions and vest in discretionary employer match as follows: Years of Service Percentage 1 20% 2 40% 3 60% 4 80% 5 100% 19

22 13. Expenses by Natural Classification $ 2014 $ 2013 Payroll and related 6,464,644 6,258,534 Rent 1,994,379 2,058,263 Professional fees 915,900 1,083,153 Contract services 686, ,355 Allocation expense 445, ,910 Utilities 364, ,835 Food and catering 295, ,563 Program supplies 273, ,773 Credit card charges 286, ,982 Depreciation 222, ,811 Maintenance and repair 165, ,042 Donations 22,169 19,179 Printing 135, ,195 Dues, memberships, subscriptions 142,234 91,073 Equipment / Rentals 108, ,195 Insurance 109, ,218 Travel 93, ,008 Travel staff 83,793 89,298 Telephone and pager 40,177 48,186 Postage 46,730 48,020 Furniture and equipment 30,181 33,317 Bad debt expense 28,947 26,225 Other 137, ,165 $ 13,093,190 $ 13,778,300 20

23 14. Capital Leases JCAA leases fitness equipment for the fitness center. These leases qualify as capital leases because the lease term exceeds 75% of the useful life of the equipment, the ownership of the equipment will transfer to JCAA prior to the end of the lease, and there is a bargain purchase option for JCAA to purchase the equipment at the end of the lease term. Amortization expense on capital leases for 2014 was $31,969. The following is an analysis of the leased property under capital leases by major classes: Classes of major property Equipment $ 101,442 $ 130,279 Less: Accumulated amortization (72,004) (82,299) $ 29,438 $ 47,980 Future minimum lease payments under capital leases are as follows: 2015 $ 23, or after 7,393 Total $ 31, Commitments and Contingencies JCAA leases office space and equipment under non-cancelable operating leases with various expiration dates extending to Total rent expense under all operating leases for the years ended December 31, 2014 and 2013 was approximately $261,000 and $241,000, respectively. Future minimum lease payments under non-cancelable operating leases are as follows: 2015 $ 269, , , , ,320 Total $ 829, Subsequent Events JCAA has evaluated subsequent events as of November 13, 2015, the date the financial statements were available to be issued. The Company does not believe any subsequent events have occurred that would require further disclosure or adjustment to the financial statements. 21

24 Supplemental Information

25 Supplemental Schedule of Functional Expenses December 31, 2014 Early Jewish Jewish Community Childhood Sports & JCC JCC Life & Family JFGA JFGA JFGA Jewish Outreach & Relations Total Program Fitness Senior Youth Learning Services Israel Leadership An. Campaign Outlook Engagement Council Programs Wages $ 2,239,553 $ 1,185,538 $ 107,850 $ 603,551 $ 142,755 $ 283,053 $ 20,729 $ 88,746 $ 106,155 $ 250,240 $ 75,037 $ 22,498 $ 5,125,705 Benefits 422, ,117 14, ,956 30,603 42,726 3,590 35,551 16,130 29,204 13,366 5, ,801 Subtotal 2,662,210 1,372, , , , ,779 24, , , ,444 88,403 28,193 6,030,506 Program Supplies 276, ,186 41, ,548 87,264 40,442 12,362 17, , ,727 45,084 8,100 1,549,806 Professional and Contractural 232, ,748 12, ,777 76,940 26,498 2,534 16,255 37,310 93,155 9,527 2,567 1,466,622 Infrastructure (non facility) 227, ,644 14,516 76,730 20,932 35,614 2,815 11,761 44,991 36,919 10,889 2, ,501 Facility and Maintenance 805, ,441 31, ,288 56,339 94,312 7,626 37, , ,703 28,390 7,560 2,062,481 Subtotal 1,542,816 1,826, , , , ,866 25,337 83, , ,504 93,890 21,125 5,824,410 Total $ 4,205,026 $ 3,198,674 $ 222,530 $ 1,338,850 $ 414,833 $ 522,645 $ 49,656 $ 207,474 $ 793,669 $ 669,948 $ 182,293 $ 49,318 $ 11,854,916 Total Total Total Fundraising Administration Expense Wages $ 318,165 $ 133,016 $ 5,576,886 Benefits 40,535 26, ,551 Subtotal 358, ,231 6,548,437 Program Supplies 141,695 16,627 1,708,128 Professional and Contractural 72,711 63,302 1,602,635 Infrastructure (non facility) 27,565 78, ,812 Facility and Maintenance 105, ,159 2,382,178 Subtotal 347, ,834 6,544,753 Total $ 706,209 $ 532,065 $ 13,093,190 23