COMMUNITY HEALTH CENTERS, INC. Financial Statements December 31, 2014 and 2013 With Independent Auditors' Report Thereon

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1 COMMUNITY HEALTH CENTERS, INC. Financial Statements December 31, 2014 and 2013 With Independent Auditors' Report Thereon

2 COMMUNITY HEALTH CENTERS, INC. TABLE OF CONTENTS EXHIBIT PAGE Independent Auditors' Report 1-2 A Statement of Financial Position 3 B Statement of Activities and Changes in Net Assets 4 C Statement of Cash Flows 5-6 SCHEDULE Notes to Financial Statements 7-15 SUPPLEMENTAL INFORMATION 1 Statement of Functional Revenue and Expenses Schedule of Expenditures of Federal Awards REPORTS 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 Independent Auditors Report on Compliance for Each Major Program and on Internal Control Over Compliance Required By OMB Circular A Schedule of Findings and Questioned Costs 25

3 Independent Auditors' Report The Board of Directors Community Health Centers, Inc. Oklahoma City, Oklahoma Report on the Financial Statements We have audited the accompanying financial statements of Community Health Centers, Inc. (a nonprofit organization), which comprise the statement of financial position as of December 31, 2014 and 2013, and the related statements of activities and changes in net assets, and cash flows for the years then ended, and the related notes to the financial statements. Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. 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 and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 1

4 The Board of Directors Community Health Centers, Inc. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Community Health Centers, Inc. as of December 31, 2014 and 2013, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Other Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards, as required by Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements, and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated April 16, 2015 on our consideration of Community Health Centers, Inc. s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of 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 internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Community Health Centers, Inc. s internal control over financial reporting and compliance. Ada, Oklahoma April 16,

5 . THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK

6 EXHIBIT A COMMUNITY HEALTH CENTERS, INC. Statement of Financial Position December 31, 2014 and ASSETS Current Assets Cash on Hand and in Bank $ 1,123,742 $ 1,201,038 Accounts Receivable 689, ,029 Grants/Contracts Receivable 74, ,589 Other Receivables 4,727 4,896 Inventories 80,778 66,566 Total Current Assets 1,973,579 1,961,118 Capital Assets Land 4,454 4,454 Land Improvements 94,441 94,441 Buildings and Fixed Equipment 1,304,225 1,304,225 Building Improvements 6,675,081 6,180,465 Office Furniture and Equipment 1,527,144 1,358,928 Medical Equipment 1,887,343 1,652,322 Other Movable Equipment 19,159 11,383 Motor Vehicles 187, ,713 Total Capital Assets 11,699,560 10,793,931 Accumulated Depreciation (5,955,913) (5,256,861) Net Capital Assets 5,743,647 5,537,070 Construction in Progress 8,430 12,350 Total Assets $ 7,725,656 $ 7,510,538 See accompanying notes to the financial statements.

7 LIABILITIES AND NET ASSETS Current Liabilities Accounts Payable $ 116,519 $ 226,405 Current Portion of Long-Term Debt 6,514 6,243 Accrued Paid Time Off and Vacations Payable 355, ,069 Accrued Payroll and Payroll Taxes 349, ,147 Interest Payable Total Current Liabilities 828, ,378 Long - Term Debt 539, ,653 Total Liabilities 1,367,569 1,343,031 Net Assets 6,358,087 6,167,507 Total Liabilities and Net Assets $ 7,725,656 $ 7,510,538 3

8 EXHIBIT B COMMUNITY HEALTH CENTERS, INC. Statement of Activities and Changes in Net Assets Years Ended December 31, 2014 and Changes in Unrestricted Net Assets: Fees and Grants From Governmental Agencies U.S. Department of Health and Human Services $ 7,962,194 $ 7,649,215 U.S. Department of Agriculture -RDA - - Oklahoma State Department of Health 296,680 1,028,305 Women, Infants, Children Program 98,439 88,104 Other Grants and Donations 693, ,766 Total Governmental Revenues 9,050,542 9,079,390 Other Revenues Patient Fees 7,287,395 7,177,029 Discounts Based on Eligibility and Doubtful Accounts (4,723,275) (4,799,376) Net Patient Fees 2,564,120 2,377,653 Non-Operating Revenues Interest Income 25,499 6,487 Nonfederal In-Kind Contributions 427, ,807 Miscellaneous 48,694 22,364 Total Non-Operating Revenue 3,066, ,658 Total Revenues 12,116,760 12,079,701 Expenses Personnel Services 6,853,609 6,047,838 Fringe Benefits 1,375,468 1,281,722 Travel 185, ,069 Supplies 1,248,060 1,331,432 Contractual Services 766, ,968 Other 781, ,080 Depreciation 699, ,473 Interest 15,637 27,912 Total Expenses 11,926,180 10,951,494 Change in Net Assets 190,580 1,128,207 Net Assets- Beginning of Year 6,167,507 5,039,300 Net Assets- End of Year $ 6,358,087 $ 6,167,507 See accompanying notes to the financial statements. 4

9 COMMUNITY HEALTH CENTERS, INC. Statement of Cash Flow Years Ended December 31, 2014 and 2013 EXHIBIT C Page 1 of Cash Flow from Operating Activity Patient Fees $ 2,264,504 $ 2,374,609 Fees and Grants from Governmental Agencies 9,274,444 9,239,891 Other Revenue 476, ,000 Income from Investments 25,499 6,487 Payments to Employees (6,697,438) (5,983,527) Payments to Vendors and Suppliers (4,481,980) (4,291,555) Net Cash Provided by Operating Activity 861,797 1,962,905 Cash Flows from Capital and Related Financing Activities Purchase of Capital Assets (901,709) (2,012,230) Loan Advances - 15,426 Principal Payments (21,360) (6,114) Interest Payments (16,024) (27,852) Net Cash Flows from Capital and Related Financing Activities (939,093) (2,030,770) (Decrease) Increase in Cash (77,296) (67,865) Cash - Beginning 1,201,038 1,268,903 Cash - Ending $ 1,123,742 $ 1,201,038 See accompanying notes to the financial statements. 5

10 COMMUNITY HEALTH CENTERS, INC. Statement of Cash Flow Years Ended December 31, 2014 and 2013 EXHIBIT C Page 2 of Cash Flow from Operating Activities Change in Net Assets from Operations $ 190,580 $ 1,128,207 Adjustments to Reconcile Changes in Net Assets to Net Cash Provided by Operating Activities: Depreciation 699, ,473 Interest Expense 15,637 27,912 Changes in Operating Assets and Liabilities Accounts Receivable (75,545) 3,830,499 Other Assets (14,212) 6,181 Accounts Payable and Accrued Expenses 46,285 (3,544,367) Net Cash Provided by Operations $ 861,797 $ 1,962,905 See accompanying notes to the financial statements 6

11 COMMUNITY HEALTH CENTERS, INC. Notes to the Financial Statements December 31, 2014 and 2013 Note 1. Organization Community Health Centers, Inc. ("CHCI") is a nonprofit corporation organized to plan and implement the construction and operation of comprehensive healthcare facilities. The corporation operates a community health center known as Mary Mahoney Memorial Health Center and Healing Hands Healthcare Services for the homeless in downtown Oklahoma City and Mary Mahoney Health Center at Langston in Langston, Oklahoma. Professional medical services are rendered to patients who are generally residents of Oklahoma and Logan Counties. In addition to patient fees charged on the patient's ability to pay, CHCI is funded by third-party payors, and by grants from the U.S. Department of Health and Human Services ("DHHS"), the use of which requires compliance with prescribed grant conditions and other requirements. As described in Note 3, CHCI received a grant from DHHS to provide health services for the homeless along with grants from other agencies. Funds for the construction of the facilities were provided by capital improvement grants from the Bureau of Primary Health Care as a Capital Improvement Plan Grant. Note 2. Summary of Significant Accounting Principles The following summarizes certain significant accounting policies followed in the preparation of these financial statements: Statement of Financial Accounting Standards No. 117 CHCI adopted Statement of Financial Accounting Standards No. 117 ("SFAS 117") in SFAS 117 establishes standards for general purpose financial statements for not-forprofit organizations. The adoption resulted primarily in a change in terminology used throughout the financial statements. Contributions In accordance with authoritative guidance contributions received, including unconditional promises to give, are recognized as support in the period received at their fair values. For financial reporting purposes, CHCI distinguishes between contributions of unrestricted assets, temporarily restricted assets, and permanently restricted assets. Contributions for which donors have not stipulated restrictions, as well as contributions for which donors have stipulated restrictions which are met within the same reporting period, are reported as unrestricted support. Contributions for which donors have imposed restrictions which limit the use of the donated assets are reported as temporarily restricted support if the restrictions are not met in the same reporting period. 7

12 COMMUNITY HEALTH CENTERS, INC. Notes to the Financial Statements December 31, 2014 and 2013 Note 2. Summary of Significant Accounting Policies (Continued) When such donor imposed restrictions are met in subsequent reporting periods temporarily restricted net assets are classified to unrestricted net assets and reported as net assets released from restrictions. Contributions of assets which donors have stipulated must be maintained permanently, with only the income earned thereon available for current use, are classified as permanently restricted assets. For the year ended December 31, 2014, CHCI had no temporarily or permanently restricted assets. Recognition of Income Patients are charged for medical and dental services based on established standard rates, less discounts based on a sliding scale schedule according to family size and income. Included in other revenues are amounts reimbursable from Medicare, Medicaid and other third-party programs under the provisions of reimbursement formulas in effect. Final determination of amounts earned is subject to audit by fiscal intermediaries. No estimated provisions have been made for adjustments that may result from such audits. Differences between amounts previously received and final settlement are reflected in future periods as final settlements are determined. Federal grant funds are recognized as income over the term of the grant period. Unearned grant funds are reported as deferred income. The excess of revenues over modified expenditures, allowable as a program cost, represent unused federal grant funds. Unapplied program income represents that portion of program income which was not used to reduce the federal share of the DHHS grant, as authorized by the grantor. Such funds are calculated according to specified formulas, and may be expended by CHCI for any purpose which furthers the objectives of the program. Donated materials and services are reflected as contributions at their estimated fair values at the date of receipt. Nonfederal in-kind contributions are recorded as offsetting income and expense amounts at their estimated values at the date of receipt. No amounts have been reflected in the statements for donated personnel services (other than nonfederal in-kind). Cash and Cash Equivalents Cash and cash equivalents consist of demand deposits, cash on hand, and money market accounts. Inventories Inventories are valued at the lower of cost or market, determined by the first-in, first-out method. 8

13 COMMUNITY HEALTH CENTERS, INC. Notes to the Financial Statements December 31, 2014 and 2013 Note 2. Summary of Significant Accounting Principles (Continued) Property and Equipment Property and equipment are recorded at cost and depreciated using the straight-line method over the estimated useful life of the asset as prescribed by the American Hospital Association. Maintenance, repairs and minor renewals are expensed as incurred. Donated property and equipment are recorded at their estimated fair value at the date of receipt. Property and equipment acquired under grants from the DHHS is considered to be owned by CHCI while used in the program for which it was purchased or in other future authorized programs; however, DHHS has a reversionary interest in the property; its disposition, as well as the ownership of any proceeds therefrom is subject to federal regulations. Income Taxes Oklahoma Community Health Centers, Inc. files a 990 information return in the U.S. federal jurisdiction. Oklahoma Community Health Centers, Inc. is generally no longer subject to examination by the Internal Revenue Service for years before Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect 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 reported period. Actual results could differ from those estimates. Risk Management CHCI is exposed to various risk of loss from torts; theft of, damage to, and destruction of assets; business interruption; errors and omissions; employee injuries and illnesses; natural disasters; and employee health, and accident benefits. Commercial insurance coverage is purchased for claims arising from such matters except certain natural disasters. CHCI falls under the Federal Tort Claims Act with regard to professional liability. Subsequent Events Management has evaluated subsequent events through April 16, 2015 which is the date the financial statements were available to be issued and have determined that no additional information needs to be added to the financial statements. 9

14 COMMUNITY HEALTH CENTERS, INC. Notes to the Financial Statements December 31, 2014 and 2013 Note 3. Fees and Grants from Governmental Agencies The U.S. Department of Health and Human Services, Public Health Service DHHS has awarded CHCI multiple grants that cover the period of January 1, 2014 to December 31, Theses grants are listed in the Schedule of Expenditure of Federal Awards and are for various activities relating to Community Health Centers, healthcare for the homeless and maternal and child health and capital improvements. Oklahoma State Department of Health ("OSDH") CHCI received funds from OSDH to provide primary and dental health care services to the residents of northeast Oklahoma County, to provide clinic and administrative service in conducting the women, infants and children program and to assist in the provision of prenatal/maternity care to eligible residents of Oklahoma and Logan Counties served by CHCI. State of Oklahoma Oklahoma State Department of Health: Primary and Dental Health Services June 30, 2012/2013 $ - $ 297,854 June 30, 2013/ ,856 June 30, 2014/ ,388 - New Access Point Grant - 35,000 Child Abuse Prevention Project: June 30, 2012/ ,892 June 30, 2013/ ,686 37,638 June 30, 2014/ ,670 - Immunization Action Plan: July 1, 2012 to June 30, ,256 July 1, 2013 to June 30, ,559 12,994 July 1, 2014 to June 30, ,254 - Women, Infants, Children Program (WIC) October 1, 2012 to Sept. 30, ,847 October 1, 2013 to Sept. 30, ,262 22,257 October 1, 2014 to Sept. 30, ,177 - Take Charge Program July 1, 2012 to June 30, ,290 July 1, 2013 to June 30, ,885 33,525 July 1, 2014 to June 30, ,238 - $ 395,119 $ 1,116,409 10

15 Note 4. COMMUNITY HEALTH CENTERS, INC. Notes to the Financial Statements December 31, 2014 and 2013 Grants/Contracts Receivable Grants/contracts receivable consisted of the following: Oklahoma State Dept. of Health $ - $ 173,135 Emergency Shelter Grant - 6,955 Positive Parents 22,722 31,803 Immunization 3,578 10,628 WCHAP 10,233 17,355 WIC 13,269 22,257 Take Charge Progaram 12,715 20,549 Oklahoma Project Woman 18 - New Freedom Foundation 7,094 9,941 PositiveTomorrows CVD Receivable - 4,880 Social Service 2, Totals $ 74,687 $ 298,589 Note 5. Accounts Receivable Patients Total Receivables - Patients $ 4,651,196 $ 3,038,535 Less Allowance for Uncollectibles (3,961,551) (2,648,506) Totals $ 689,645 $ 390,029 The Allowance for Uncollectible accounts is based upon all accounts over 120 days from date of encounter. 11

16 COMMUNITY HEALTH CENTERS, INC. Notes to the Financial Statements December 31, 2014 and 2013 Note 6. Inventories Inventories consisted of the following: Pharmacy $ 71,698 $ 59,756 Supplies and Other 9,080 6,810 Totals $ 80,778 $ 66,566 Note 7. Deferred Income U.S. Dept. of Health and Human Services: Community Health Center Grant $ - $ - Capital Development- HSRA-MM - - Capital Development-HRSA-HH - - Healthy Start - - Totals $ - $ - Note 8. Pension Plan The contributory money purchase pension plan (the "Plan") for the benefit of employees of CHCI is a defined contribution plan which covers substantially all employees. The Plan is funded by an employer contribution equal to five percent of a participant s salary. Participants are fully vested upon the completion of five years of service. Forfeitures reduce employer contributions. Total retirement expense recorded by CHCI for the years ended December 31, 2014 and 2013 was $281,133 and $273,259 respectively. The Plan has a participant directed investment feature whereby contributions are invested as directed by the participant and not by the Plan's administrator. Each participant may also voluntarily contribute to a separate tax-sheltered annuity plan which is subject to the provisions of Section 403(b) of the Internal Revenue Code. 12

17 COMMUNITY HEALTH CENTERS, INC. Notes to the Financial Statements December 31, 2014 and 2013 Note 9. Endowment Fund An endowment fund for the Organization has been established with the Oklahoma City Community Foundation. The corpus of the fund is owned by the Foundation and may not be withdrawn: however, income generated by the fund may be used for any purpose. During the year ended December 31, 2014, CHCI was allocated $7,008 in earnings distribution from the foundation. The value of this fund as of June 30, 2014 and 2013 was $172,679 and $144,098 respectively. Because the corpus of the fund is not owned by the Organization, the endowment fund has not been shown as an asset in the financial statements. The amount on income distributed to the Organization is at the discretion of the Board of Trustees of the Foundation. The current policy is to distribute five percent of the average market value for the year of the funds designated for the Organization. Note 10. Concentration of Credit Risk CHCI is located in far Northeast rural, Oklahoma City, Oklahoma. CHCI grants credit without collateral to its patients, most of whom are local residents and are uninsured or under insured. Note 11. Charity Care and Other Community Benefits CHCI wrote off $2,478,346 in sliding-scale discounts and $2,244,929 in uncollectible accounts for the year ended December 31, In addition to the services provided to the financially disadvantaged, CHCI provides services to other individuals, various community agencies, and to the broader community. These services are provided at no charge to the public and include such items as health education and promotion, blood pressure and cholesterol screening, and health assessments. Costs related to these services are not separately identifiable and are included in expenses. Note 12. Fair Value of Financial Instruments The following methods and assumptions were used by CHCI in estimating the fair value of its financial instruments at December 31, The carrying amounts reported in the balance sheet for cash, assets limited as to use, accounts payable and accrued expenses, approximate their fair value. 13

18 COMMUNITY HEALTH CENTERS, INC. Notes to the Financial Statements December 31, 2014 and 2013 Note 13. Capital Assets Major classifications of Capital Assets and their respective depreciable lives are summarized below. Lives Land - $ 4,454 $ 4,454 Land Improvements Years 94,441 94,441 Buildings and Fixed Equipment 20-30Years 1,304,225 1,304,225 Buildings Improvements Years 6,675,081 6,180,465 Office Furniture and Equipment Years 1,527,144 1,358,928 Medical Equipment 5-15 Years 1,887,343 1,652,322 Other Movable Equipment 5-20 Years 19,159 11,383 Motor Vehicles 5-10 Years 187, ,713 Total Capital Assets 11,699,560 10,793,931 Accumulated Depreciation (5,955,913) (5,256,861) Net Capital Assets $ 5,743,647 $ 5,537,070 Note 14. Long-Term Debt A Summary of long-term debt, including capital lease obligations as of December 31, 2014 and 2013 follows: 2014 Interest Maturity Beginning Ending Current Rate Date Balance Additions Deductions Balance Portion Notes Payable Rural Development 4.25% 2/4/2051 $ 566,895 $ - $ (21,359) $ 545,536 $ 6, ,895 - (21,359) 545,536 6,514 $ 566,895 $ - $ (21,359) $ 545,536 $ 6,514 14

19 COMMUNITY HEALTH CENTERS, INC. Notes to the Financial Statements December 31, 2014 and 2013 Note 14. Long-Term Debt (continued) 2013 Interest Maturity Beginning Ending Current Rate Date Balance Additions Deductions Balance Portion Notes Payable Rural Development 4.25% 2/4/2051 $ 557,583 $ 15,426 $ (6,114) $ 566,895 $ 6, ,583 15,426 (6,114) 566,895 6,243 $ 557,583 $ 15,426 $ (6,114) $ 566,895 $ 6,243 Scheduled principal payments on long-term debt are as follows: Year ending December 31: Principal 2015 $ 6, , , , , and thereafter 510,020 Total $ 545,536 15

20 SUPPLEMENTARY FINANCIAL INFORMATION

21 Page 1 of 2 COMMUNITY HEALTH CENTERS, INC. Statement of Functional Revenue and Expenses Year Ended December 31, 2014 U.S. Department of Health and Human Services (DHHS) Section 330(e) Section 330(h) IDS HSI Changes in Net Assets: Fees and Grants From Governmental Agencies U.S. Dept. of Health and Human Services $ 7,098,262 $ 350,000 $ - $ 513,932 U.S. Dept. of Agriculture Oklahoma State Dept. of Health 296, Women, Infants, Children Program 98, Other Grants and Donations 591, , Total Governmental Revenues 8,084, , ,932 Other Revenues: Patient Fees - 844, Discounts Based on Eligibility and - (716,680) - - Net Patient Fees - 128, Cost Reimbursement Plan Settlement Interest Income Nonfederal In-Kind Contributions Miscellaneous , Total Revenues $ 8,084,489 $ 580,421 $ - $ 513,982

22 2014 Total General Program Reserve Property Unrestricted CHORES Operations Income Fund Fund Net Assets $ - $ - $ - $ - $ - $ 7,962, , , , ,050,542-6,442, ,287,395 - (4,006,595) (4,723,275) - 2,436, ,564,120-25, , , ,905-48, ,694-2,937, ,066,218 $ - $ 2,937,868 $ - $ - $ - $ 12,116,760 16

23 COMMUNITY HEALTH CENTERS, INC. Statement of Functional Revenue and Expenses Year Ended December 31, 2014 Page 2 of 2 U.S. Department of Health and Human Services (DHHS) Section 330(e) Section 330(h) IDS HSI Expenses: Personnel Service $ 5,985,253 $ 538,410 $ - $ 329,946 Fringe Benefits 1,170, ,557-86,057 Travel 155,935 6,158-23,328 Supplies 1,148,387 91,582-8,091 Contractual Services 610,216 50, ,963 Other 607,088 62, ,206 Depreciation 699, Interest 15, Total Expense 10,392, , ,591 Change in Unrestricted Net Assets (2,307,933) (287,746) - (151,609) Other Changes In Net Assets: Adjust for (Increase) Decrease in Inventory (14,212) Acquisition of Property and Equipment, Net (905,629) Program Income Applied To DHHS Grant 3,227, , Center Funds Applied to Non-federal Matching Requirements Restricted Contribution Total Other Changes 2,307, , Increase (Decrease) in Unrestricted Net Assets (151,609) Unrestricted Net Assets: Beginning of Year - (179,172) (34,622) (39,806) End of Year $ - $ (179,172) $ (34,622) $ (191,415)

24 2014 Total General Program Reserve Property Unrestricted CHORES Operations Income Fund Fund Net Assets $ - $ - $ - $ - $ - $ 6,853, ,375, , ,248, , , , , ,926,180-2,937, ,580-14, , (3,515,520) (3,501,308) , (563,440) , ,580 (104,539) (3,048,182) 557,568 15,257 9,001,003 6,167,507 $ (104,539) $ (3,611,622) $ 557,568 $ 15,257 $ 9,906,632 $ 6,358,087 17

25 Federal Grantor/Pass-Through Grantor/Program Title COMMUNITY HEALTH CENTERS, INC. Schedule of Expenditures of Federal Awards Year Ended December 31, 2014 CFDA/Contract Number Page 1 of 3 U.S. Department of Health and Human Services *Community Health Centers For the Period Febraury 1, 2013 to January 31, *Community Health Centers For the Period Febraury 1, 2014 to January 31, Health Services for the Homeless For the Period Febraury 1, 2013 to January 31, Health Services for the Homeless For the Period Febraury 1, 2014 to January 31, *Health Resources and Services Administration Maternal and Child Health Bureau For the Period June 1, 2013 to May 31, *Health Resources and Services Administration Maternal and Child Health Bureau For the Period June 1, 2014 to May 31, Capital Development Program - MMMHC For the Period December 31,2013 to December 31, Capital Development-HH For the Period December 31, 2012 to December 31, Total U.S. Department of Health And Human Services

26 Total Grant Revenue/Loan Proceeds Expenditures $ 538,945 $ 538,945 5,327,562 5,327,562 30,000 30, , , , , , ,438 1,246,317 1,246, $ 7,962,194 $ 7,962,194 18

27 COMMUNITY HEALTH CENTERS, INC. Schedule of Expenditures of Federal Awards Year Ended December 31, 2014 Page 2 of 3 Federal Grantor/Pass-Through Grantor/Program-Title CFDA/Contract Number U.S. Department of Agriculture Rural Development-Loan Proceeds Total U.S. Department of Agriculture State of Oklahoma Oklahoma State Department of Health Primary and Dental Health Services and Reintegration July 1, 2013 to June 30, 2014 July 1, 2014 to June 30, 2015 Women, Infant, and Children October 1, 2013 to September 30, 2014 October 1, 2014 to Septmeber 30, 2015 Child Abuse Prevention Project July 1, 2013 to June 30, 2014 July 1, 2014 to June 30, 2015 Take Charge July 1, 2013 to June 30, 2014 July 1, 2014 to June 20, 2015 Immunization Action Project July 1, 2013 to June 30, 2014 July 1, 2014 to June 30, 2015 New Access Point Grant Total State of Oklahoma

28 Total Grant Revenue/Loan Proceeds Expenditures $ - $ - $ - $ - $ - $ - 50,388 50,388 67,262 67,262 31,177 31,177 63,686 63,686 66,670 66,670 65,885 65,885 23,238 23,238 13,559 13,559 13,254 13, $ 395,119 $ 395,119 19

29 COMMUNITY HEALTH CENTERS, INC. Schedule of Expenditures of Federal Awards Year Ended December 31, 2014 Page 3 of 3 Federal Grantor/Pass-Through Grantor/Program Title Oklahoma City, Oklahoma Emergency Shelter Grant July 1, 2013 to June 30, 2014 July 1, 2014 to June 30, 2015 CFDA/Contract Number Women and Children Health Access Program Social Services Grant CVD Direct Relief Oklahoma Project Woman EMA- Meaningful Use Oklahoma City Community Foundation New Freedom Susan Kommen Foundation Total Other To Reconcile to total government revenues and total expenses - Exhibit B RDA Loan Proceeds Depreciation Nonfederal revenue applied to operations Grant Proceeds Capitalized Offsetting nonfederal in-kind contributions Totals NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Note 1: The accompanying schedule of expenditures of federal awards includes the federal grant expenditures of Community Health Centers, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. No amounts were passed through to a subrecipient.

30 Total Grant Revenue/Loan Proceeds Expenditures $ - $ - 25,000 25,000 44,139 44,139 13,705 13,705 7,313 7, , , , ,750 7,071 7,071 45,773 45, , , , , ,052-3,050,182 - (1,246,317) - 427,905 $ 9,050,542 $ 11,926,180 20

31 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 The Board of Directors Community Health Centers, Inc. Oklahoma City, Oklahoma We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Community Health Centers, Inc. (a nonprofit organization), which comprise the statement of financial position as of December 31, 2014, and the related statements of activities, and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated April 16, Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered Community Health Centers, Inc. s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Community Health Centers, Inc. s internal control. Accordingly, we do not express an opinion on the effectiveness of Community Health Centers, Inc. s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 21

32 The Board of Directors Community Health Centers, Inc. Page 2 Compliance and Other Matters As part of obtaining reasonable assurance about whether Community Health Centers Inc. s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the organization s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the organization s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Ada, Oklahoma April 16,

33 INDEPENDENT AUDITORS REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY OMB CIRCULAR A-133 The Board of Directors Community Health Centers, Inc. Oklahoma City, Oklahoma Report on Compliance for Each Major Federal Program We have audited Community Health Centers, Inc. s compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and material effect on each of Community Health Centers, Inc. s major federal programs for the year ended December 31, Community Health Centers, Inc. s major federal programs are identified in the summary of auditor s results section of the accompanying schedule of findings and questioned costs. Management s Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditor s Responsibility Our responsibility is to express an opinion on compliance for each of Community Health Centers, Inc. s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non- Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Community Health Centers, Inc. s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Community Health Centers, Inc. s compliance. Opinion on Each Major Federal Program In our opinion, Community Health Centers Inc. complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended December 31,

34 The Board of Directors Community Health Centers, Inc. Page Two Report on Internal Control over Compliance Management of Community Health Centers, Inc. is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Community Health Centers, Inc. s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Community Health Centers, Inc. s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other purpose. Ada, Oklahoma April 16,

35 COMMUNITY HEALTH CENTERS, INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED DECEMBER 31, 2014 A. SUMMARY OF AUDIT RESULTS 1. The independent auditors report expressed an unqualified opinion on the financial statements of Community Health Centers, Inc. 2. The independent auditors report on internal control over financial reporting disclosed no significant deficiencies or no material weaknesses. 3. The audit did not disclose any instances of noncompliance that would be considered material to the financial statements. 4. The independent auditors report on internal control over compliance with requirements that could have a direct and material effect on major federal awards programs disclosed no significant deficiencies or no material weaknesses. 5. The independent auditors report on compliance for the major federal awards programs expresses an unqualified opinion. 6. There were no audit findings relative to the major federal award programs required to be reported by OMB Circular A The programs tested as major programs include: Department of Health and Human Services Community Health Centers CFDA No Maternal and Child Health CFDA No Capital Development Program CFDA No The threshold for distinguishing Types A and B programs was $300, Community Health Centers, Inc. was determined to be a low-risk auditee. B. FINDINGS - FINANCIAL STATEMENT'S AUDIT None Noted C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT None Noted D. STATUS OF PRIOR YEAR FINDINGS None 25

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