COLUMBUS HOUSE, INC. AND SUBSIDIARY
|
|
- Belinda Montgomery
- 5 years ago
- Views:
Transcription
1 CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2013 AND 2012
2 CONTENTS Independent Auditor s Report 1-2 Consolidated Statements of Financial Position - June 30, 2013 and Consolidated Statements of Activities for the Years Ended June 30, 2013 and Consolidated Statements of Cash Flows for the Years Ended June 30, 2013 and Consolidated Statements of Functional Expenses for the Years Ended June 30, 2013 and Notes to Consolidated Financial Statements 7-14 Independent Auditors Report on Supplementary Information 15 Consolidated Schedules of Program Services Expenses for the Years Ended June 30, 2013 and
3 29 South Main Street P.O. Box West Hartford, CT Tel Fax blumshapiro.com 2 Enterprise Drive P.O. Box 2488 Shelton, CT Tel Fax blumshapiro.com Independent Auditors Report The Board of Directors Columbus House, Inc. and Subsidiary Report on the Financial Statements We have audited the accompanying financial statements of Columbus House, Inc. and Subsidiary (collectively, the Organization), which comprise the consolidated statements of financial position as of June 30, 2013 and 2012 and the related consolidated statements of activities, cash flows and functional expenses for the years then ended, and the related notes to the consolidated financial statements. Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on these financial statements based on our 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 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 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. -1- Blum, Shapiro & Company, P.C. An Independent Member of Baker Tilly International
4 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 consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Organization as of June 30, 2013 and 2012 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 Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued a report dated December 3, 2013 on our consideration of the Organization s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, 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 the 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 the Organization s internal control over financial reporting and compliance. Shelton, Connecticut December 3,
5 CONSOLIDATED STATEMENTS OF FINANCIAL POSITION JUNE 30, 2013 AND 2012 ASSETS Cash and cash equivalents $ 450,355 $ 503,741 Investments - other 208,437 - Grants receivable 347, ,248 Contract and other receivables 153, ,668 Bequests receivable 10, ,698 Prepaid expenses 43,247 37,852 Client funds 61,533 12,463 Other assets 15,875 11,632 Property, buildings and equipment, net 6,814,170 6,867,138 Total Assets $ 8,104,970 $ 8,144,440 LIABILITIES AND NET ASSETS Liabilities Cash overdraft $ - $ 40,748 Accounts payable and accrued expenses 525, ,635 Client funds liability 61,533 12,463 Notes payable 834, ,342 Refundable advances 167, ,307 Total liabilities 1,589,074 1,518,495 Net Assets Unrestricted 5,908,540 5,673,910 Temporarily restricted 566, ,335 Permanently restricted 40,700 40,700 Total net assets 6,515,896 6,625,945 Total Liabilities and Net Assets $ 8,104,970 $ 8,144,440 The accompanying notes are an integral part of the consolidated financial statements -3-
6 CONSOLIDATED STATEMENTS OF ACTIVITIES FOR THE YEARS ENDED JUNE 30, 2013 AND Temporarily Permanently Temporarily Permanently Unrestricted Restricted Restricted Total Unrestricted Restricted Restricted Total Revenues, Support and Other Changes Federal and state grants $ 5,897,437 $ - $ - $ 5,897,437 $ 6,052,239 $ - $ - $ 6,052,239 Contributions 545, , , , ,539-1,343,734 Client fees 500, , , ,011 Other grants 197, , , ,450 Program fees 137, , , ,138 Donations in-kind 107, , , ,838 Special fund-raising activities 83, ,425 37, ,664 Miscellaneous income 7, ,344 65, ,368 Interest income 6, ,456 3, ,211 Net assets released from restrictions 554,713 (554,713) ,627 (33,627) - - Total revenues, support and other changes 8,037,085 (344,679) - 7,692,406 7,571, ,912-8,355,653 Expenses Program services 6,022, ,022,940 6,030, ,030,249 Management and general 1,168, ,168,106 1,101, ,101,967 Development and fundraising 369, , , ,224 Total expenses 7,560, ,560,165 7,406, ,406,440 Change in Net Assets before Depreciation 476,920 (344,679) - 132, , , ,213 Depreciation Expense (242,290) - - (242,290) (237,522) - - (237,522) Increase (Decrease) in Net Assets 234,630 (344,679) - (110,049) (72,221) 783, ,691 Net Assets - Beginning of Year 5,673, ,335 40,700 6,625,945 5,746, ,423 40,700 5,914,254 Net Assets - End of Year $ 5,908,540 $ 566,656 $ 40,700 $ 6,515,896 $ 5,673,910 $ 911,335 $ 40,700 $ 6,625,945 The accompanying notes are an integral part of the consolidated financial statements -4-
7 CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED JUNE 30, 2013 AND Cash Flows from Operating Activities Increase (decrease) in net assets $ (110,049) $ 711,691 Adjustments to reconcile increase (decrease) in net assets to net cash provided by operating activities: Depreciation and amortization 242, ,522 (Increase) decrease in operating assets: Grants receivable (96,015) 141,146 Contract and other receivables (52,922) (39,945) Bequests receivable 349,198 (359,698) Prepaid expenses (5,395) 6,123 Client funds (49,070) (12,463) Other assets (4,243) 5,809 Increase (decrease) in operating liabilities: Accounts payable and accrued expenses 38,032 (227,440) Client funds liabilities 49,070 12,463 Refundable advances 1,104 (7,016) Net cash provided by operating activities 362, ,192 Cash Flows from Investing Activities Acquisition of property, buildings and equipment (189,322) (313,376) Purchases of investments - other (208,437) - Net cash used in investing activities (397,759) (313,376) Cash Flows from Financing Activities Increase (decrease) in cash overdraft (40,748) 40,748 Repayments on notes payable (26,879) (24,131) Proceeds from note payable 50,000 50,000 Repayments on line of credit - (150,000) Net cash used in financing activities (17,627) (83,383) Net Increase (Decrease) in Cash and Cash Equivalents (53,386) 71,433 Cash and Cash Equivalents - Beginning of Year 503, ,308 Cash and Cash Equivalents - End of Year $ 450,355 $ 503,741 Cash Paid During the Year for Interest $ 31,183 $ 37,715 The accompanying notes are an integral part of the consolidated financial statements -5-
8 CONSOLIDATED STATEMENTS OF FUNCTIONAL EXPENSES FOR THE YEARS ENDED JUNE 30, 2013 AND Development Development Program Management and Program Management and Services and General Fundraising Total Services and General Fundraising Total Personnel costs $ 3,670,533 $ 898,941 $ 290,721 $ 4,860,195 $ 3,282,438 $ 864,306 $ 227,321 $ 4,374,065 Subcontracts 500, , , ,571 Direct housing assistance 457, , , ,458 Occupancy 312,269 32, , ,358 27, ,017 House and grounds supplies and services 197,013 3, , ,197 3, ,878 Office expense 123,814 48,494 11, , ,009 62,877 9, ,025 Food and supplies 179, , , ,153 Professional fees and contractual services 105,302 54,929 6, , ,531 46,763 4, ,584 Consultants 81,868 80, ,280 82,067 54, ,900 Transportation and vehicle expense 148,923 7, , ,114 13, ,586 Insurance 109,162 26,649 1, , ,018 25,366 1, ,467 Client support 106, , , ,710 Promotion 5,074 7,104 54,571 66, ,440 29,978 32,225 Interest 24,164 7,218 4,268 35,650 38,198 1,956 1,647 41,801 Total Expenses Before Depreciation and Amortization 6,022,940 1,168, ,119 7,560,165 6,030,249 1,101, ,224 7,406,440 Depreciation and Amortization 204,922 33,361 4, , ,244 21,446 2, ,522 Total Expenses $ 6,227,862 $ 1,201,467 $ 373,126 $ 7,802,455 $ 6,243,493 $ 1,123,413 $ 277,056 $ 7,643,962 The accompanying notes are an integral part of the consolidated financial statements -6-
9 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 1 - ORGANIZATION The Columbus House, Inc. (the Organization) is a Connecticut nonstock corporation providing emergency night shelter and meals for homeless individuals and the operation of programs to facilitate the reintroduction of homeless individuals to society. These services are funded by contributions and grants from individuals, foundations, religious organizations and government entities and reimbursements from public agencies. CH Supportive Housing-1, LLC, a single member limited liability company owned by Columbus House, Inc., was organized in December 2012 for the purpose of developing and managing housing for homeless individuals in Connecticut. CH Supportive Housing-1, LLC has been inactive since inception. Program Services - The Organization provides the following services: Shelter Services - The Organization provides 173 emergency shelter beds to homeless individuals in 3 facilities located in New Haven, Connecticut. Additionally, the agency operates a 7-unit shelter for homeless families in Middletown, Connecticut. Services includes meals, basic needs such as clothing and case management services to assist in locating appropriate housing, medical care, mental health and/or substance abuse treatment, and employment support. Supportive Housing Services - The Organization provides Transitional Supportive Housing services to 36 formerly homeless individuals at 3 of its facilities in New Haven and Permanent Supportive Housing (PSH) for close to 200 formerly homeless individuals in New Haven and Middletown, Connecticut and surrounding towns. Certain of the programs are targeted specifically to homeless veterans. In addition to directly providing housing and/or rental assistance, case management services aimed at assisting in the development of necessary life skills to maintain stable housing is also provided to these individuals. Community Support Services - The Organization operates several programs aimed at facilitating homeless individuals to enroll in public benefit programs, locate housing, and prepare for and obtain employment. Additionally, the Organization operates a transportation program for eligible homeless adults to and from various treatment facilities located throughout the state. Homeless Outreach Services - The Organization reaches out daily to a highly vulnerable population: those living on the streets, under bridges, in encampments, many of whom live with severe mental illness, struggle with addiction, and may have a criminal history. The primary purpose of Outreach Services is to engage homeless individuals living outside to access services related to housing, clinical assistance or family interventions. -7-
10 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting and Presentation - The financial statements are presented on a consolidated basis to include the transactions of Columbus House, Inc. and its subsidiary, CH Supportive Housing-1, LLC (collectively, the Organization). All material intercompany balances and transactions have been eliminated in the consolidated financial statements. The consolidated financial statements have been prepared on the accrual basis in accordance with accounting principles generally accepted in the United States of America. Accordingly, the accounts of the Organization are reported in the following net asset categories: Unrestricted Net Assets - Unrestricted net assets represent available resources other than donorrestricted contributions. These resources may be expended at the discretion of the Board of Directors. The Board of Directors has designated net assets of $303,010 for operational reserves at June 30, 2013 and Temporarily Restricted Net Assets - Temporarily restricted net assets represent contributions that are restricted by the donor either as to purpose or time. Permanently Restricted Net Assets - Permanently restricted net assets represent resources that have donor-imposed restrictions to be maintained in perpetuity. The Organization s permanently restricted net assets consist of the land value of a property restricted in perpetuity for the benefit of low-income persons. 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 certain reported amounts and disclosures in the financial statements. Accordingly, actual results could differ from those estimates. Financial statement areas where management applies the use of estimates consist primarily of allowance for doubtful accounts and value of donated property and services. It is management s opinion that the estimates applied in the accompanying financial statements are reasonable. Cash and Cash Equivalents - Cash and cash equivalents include cash in banks and certain highly liquid investments with original maturities of 90 days or less. Investments - Other - The Organization s investments in certificates of deposit with maturities greater than 90 days are classified as Investments-Other on the statement of financial position. Grants, Contracts and Other Receivables, Net - Grants from federal, state and other sources are recognized as revenue when the related expenditures are incurred or revenue otherwise earned. The Organization has also entered into contract fee for service agreements with several governmental agencies. Additionally, the Organization enters into service agreements with clients in certain of its housing programs. Grants receivable represents unreimbursed expenses and contracts and other receivables represents contract fee receivables at June 30, 2013 and
11 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The Organization conducts a periodic review of client receivables arising out of such agreements is performed periodically and specific accounts are written off after normal collection efforts have been exhausted. Management has determined that an allowance for doubtful accounts is not necessary as of June 30, 2013 and Other Assets - Other assets consist of security deposits on rental properties. Property, Buildings and Equipment - Property and equipment acquisitions and improvements thereon that exceed $1,000 are capitalized at cost and depreciated on a straight-line basis over their estimated useful lives. Repairs and maintenance are charged to expense as incurred. Governmental Grants - Governmental grant revenue is recognized to the extent that allowable expenditures have been incurred. Grant receipts in excess of expenditures are recognized as refundable advances. Contributions - Unconditional contributions are recognized when pledged or received, as applicable, and are considered to be available for unrestricted use unless specifically restricted by the donor. Contributions receivable expected to be collected in more than one year are discounted to their present value. The Organization and its affiliates report nongovernmental contributions and grants of cash and other assets as temporarily restricted support if they are received with donor stipulations that limit their use. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. Contributions received whose restrictions are met in the same period are presented with unrestricted net assets. Conditional promises to give are recognized when the conditions on which they depend are substantially met. Donated Property and Services - Donated services are recognized as contributions if the services create or enhance non-financial assets or require specialized skills, are performed by people with those skills and would otherwise be purchased by the Organization. Donated property and the use of equipment and facilities are recorded as support and expensed at fair market value when determinable, otherwise at values indicated by the donor. While many individuals volunteer their time and perform a variety of tasks that assist the Organization, most amounts have not been recognized in the accompanying financial statements for such services because the criteria for recognition of such volunteer efforts have not been met. Functional Expense Allocation - Expenses are charged directly to program services, development and fundraising, and management and general based on specific identification to the extent practicable. Expenses related to more than one function have been allocated based on periodic time and expense studies. Management and general expenses include those expenses that are not directly identifiable with a specific function, but provide for the overall support and direction of the Organization. -9-
12 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Compensated Absences - The Organization record accrued vacation pay based upon length of service as an expense in the period in which it is earned. Income Taxes - The Organization is exempt from federal and state income taxes as public charities under Section 501(c)(3) of the Internal Revenue Code. Their informational returns for the years ended June 30, 2010 through 2013 are subject to examination by the Internal Revenue Service and the State of Connecticut. Subsequent Events - In preparing these consolidated financial statements, management has evaluated subsequent events through December 3, 2013, which represents the date the consolidated financial statements were available to be issued. NOTE 3 - SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION During 2012, the Organization received contributions of stock valued at $5,494. NOTE 4 - CONCENTRATIONS The Organization s financial instruments that are exposed to concentrations of credit risk consist of cash and cash equivalents and grants receivable. Cash and Cash Equivalents - The Organization places its cash deposits with credit-quality institutions. Such deposits exceed federal depository insurance limits at various times during the year. However, management believes that the Organization s deposits are not subject to significant credit risk. Grants Receivable - Grants are supported by contracts and based on historical experience, represent negligible credit risk. Governmental Grants - The Organization receives a significant portion of its funding from federal and state grants. As with all grants, there is a risk that future grants will be reduced or eliminated. A significant reduction in grant revenue would have a large impact on the Organization s program services. NOTE 5 - BEQUESTS RECEIVABLE In April 2012, the Organization was informed that it was the beneficiary from two estates which were within the probate administration process, totaling $359,698. These were recorded as temporarily restricted contributions for the year ended June 30, As of June 30, 2013, there was $10,500 in bequests receivable related to these bequests. -10-
13 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 6 - PROPERTY, BUILDINGS AND EQUIPMENT, NET Property, buildings and equipment, net as of June 30, 2013 and 2012, consist of the following: Land $ 374,874 $ 374,874 Buildings and improvements 7,699,966 7,667,773 Leasehold improvements 107, ,826 Construction in progress 200,222 89,548 Furniture and equipment 733, ,855 Vehicles 70,606 72,690 9,186,812 8,999,566 Less accumulated depreciation 2,372,642 2,132,428 Property, Buildings and Equipment, Net $ 6,814,170 $ 6,867,138 NOTE 7 - LINE OF CREDIT The Organization has an available line of credit of $750,000 that expires March 31, The line bears interest at 4% above the LIBOR Advantage Rate and is secured by substantially all of the Organization s assets. There was no outstanding balance under this line of credit as of June 30, 2013 and
14 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 8 - NOTES PAYABLE Notes payable consists of the following at June 30, 2013 and 2012: Note payable to Citizens Bank, due October 2017, with monthly payments of $2,388, including interest at 4.99%, secured by certain real property. $ 290,319 $ 305,276 Note payable to The Greater New Haven Community Loan Fund, due June 2029, with interest of 0%, secured by certain real property. Any payments are deferred and this note is forgivable in June 2029 if the property remains as affordable housing during this period. 50,000 50,000 Note payable to U.S. Department of Housing and Urban Development, due May 2026, with interest at 0% and secured by certain real property. 80,000 80,000 Note payable to Citizens Bank, due November 2029, with monthly payments of $2,280, including interest at 4.75%, secured by certain real property. 314, ,066 Note payable to the Corporation for Supportive Housing, due August 2014, with interest at 0% until August 31, 2013 and 6% thereafter. It is secured by certain real property. 50,000 50,000 Note payable to the Corporation for Supportive Housing, due July 2015, with interest at 0% until July 31, 2014 and 6% thereafter. It is secured by certain real property. 50,000 - Total notes payable $ 834,463 $ 811,342 Future maturities of long-term debt at June 30, 2013 are as follows: Year Ending June 30, 2014 $ 29, , , , ,998 Thereafter 473,380 $ 834,
15 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 9 - LEASE COMMITMENTS Operating Leases - The Organization has entered into operating leases for housing for various programs. The Organization also has additional operating leases for various vehicles and office equipment. The terms of the operating leases expire at various times through December The Organization also operates an overflow shelter from November through April each year in a facility leased by the City of New Haven from a third party. The Organization pays on behalf of the City an amount in lieu of rent equal to the pro-rata share of total utility costs of the facility during this period. Rent and vehicle expenses for the years ended June 30, 2013 and 2012, amounted to $195,064 and $106,503, respectively. At June 30, 2013, minimum future rental payments under the operating leases were as follows: Year Ending June 30, 2014 $ 337, , , Total $ 387,921 NOTE 10 - DONATED PROPERTY AND SERVICES The Organization has recorded the estimated fair value of donated property and services as follows for the years ended June 30, 2013 and 2012: Included in revenue and support: Donated program space $ 15,938 $ 15,938 Donated food 91,245 86,900 Total Donated In-Kind Support $ 107,183 $ 102,838 Included in functional expenses: Facilities costs $ 15,938 $ 15,938 Food and supplies 91,245 86,900 Total Expenses $ 107,183 $ 102,
16 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 11 - TEMPORARILY RESTRICTED NET ASSETS Temporarily restricted net assets are available for the following purposes or time periods at June 30, 2013 and 2012: Purposes: Program $ 157,717 $ 143,435 Property, building and equipment 376, ,202 Time periods: Future period 22,378 - Bequests receivable 10, ,698 Total Temporarily Restricted Net Assets $ 566,656 $ 911,335 NOTE 12 - NET ASSETS RELEASED FROM RESTRICTIONS Net assets were released from restrictions by incurring expenses satisfying the following purpose restrictions for the years ended June 30, 2013 and 2012: Purposes: Property, building and equipment $ 110,090 $ 26,346 Programs 95,425 7,281 Time periods: Bequests receivable 349,198 - Total Net Assets Released from Restrictions $ 554,713 $ 33,627 NOTE 13 - DEFINED CONTRIBUTION RETIREMENT PLAN The Organization maintains a defined contribution retirement plan as defined under Section 401(a) of the Internal Revenue Code. All employees are eligible to participate after 90 days of service and 18 years of age. The Organization s annual contribution is equal to 5% of the eligible employees annual salary. In addition, the Organization has the option of making annual discretionary contributions. Employer contributions to the plan were $76,502 and $64,261 for 2013 and 2012, respectively. No discretionary contributions were made for June 30, 2013 and 2012, respectively. NOTE 14 - CONTINGENCIES The Organization receives funding in the form of state and federal grant programs. The use of grants is subject to further review by the granting agencies. Such reviews may result in the Organization having liabilities to the grantors. There are no known liabilities as a result of such reviews. -14-
17 29 South Main Street P.O. Box West Hartford, CT Tel Fax blumshapiro.com 2 Enterprise Drive P.O. Box 2488 Shelton, CT Tel Fax blumshapiro.com Independent Auditors Report on Supplementary Information To the Board of Directors Columbus House, Inc. We have audited the consolidated financial statements of Columbus House, Inc. and Subsidiary as of and for the years ended June 30, 2013 and 2012, and our report thereon dated December 3, 2013, which expressed an unqualified opinion on those financial statements, appears on pages 1 and 2. Our audits were conducted for the purpose of forming an opinion on the financial statements as a whole. The schedules of program service expenses are presented for purposes of additional analysis and are not a required part of the basic 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 audits 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. Shelton, Connecticut December 3, 2013 Blum, Shapiro & Company, P.C An Independent Member of Baker Tilly International
18 SCHEDULE OF PROGRAM SERVICES EXPENSES FOR THE YEAR ENDED JUNE 30, 2013 Supportive Community Homeless Shelter Housing Support Outreach Services Services Services Services Total Program Services Expenses Personnel costs $ 1,452,365 $ 1,196,141 $ 753,535 $ 268,492 $ 3,670,533 Subcontracts ,102 14, ,103 Direct housing assistance 33, , ,929 Occupancy 201,534 99,319 8,815 2, ,269 House and grounds supplies and services 143,871 49,298 2,597 1, ,013 Office expense 43,988 37,608 27,564 14, ,814 Food and supplies 160,461 9,810 9, ,831 Professional fees and contractual services 43,358 34,076 19,300 8, ,302 Consultants 32,664 5,942 38,400 4,862 81,868 Transportation and vehicle expense 15,070 46,174 73,681 13, ,923 Insurance 48,906 42,307 12,574 5, ,162 Client support 13,451 32,382 50,356 10, ,955 Promotion 4, ,074 Interest 10,388 7,095 5,179 1,502 24,164 Total Expenses Before Depreciation 2,204,603 1,984,584 1,487, ,200 6,022,940 Depreciation 110,061 81,720 10,486 2, ,922 Total $ 2,314,664 $ 2,066,304 $ 1,498,039 $ 348,855 $ 6,227,
19 SCHEDULE OF PROGRAM SERVICES EXPENSES FOR THE YEAR ENDED JUNE 30, 2012 Supportive Community Homeless Shelter Housing Support Outreach Services Services Services Services Total Program Services Expenses Personnel costs $ 1,316,072 $ 1,144,141 $ 572,001 $ 250,224 $ 3,282,438 Subcontracts - 393, , ,571 Direct housing assistance 25, , ,458 Occupancy 203,689 89,523 7,173 3, ,358 House and grounds supplies and services 104,771 44,191 1, ,197 Office expense 35,350 38,217 22,846 10, ,009 Food and supplies 180,253 17,377 10, ,932 Professional fees and contractual services 42,783 33,769 23,096 7, ,531 Consultants 20,000 9,920 8,400 43,747 82,067 Transportation and vehicle expense 17,292 47,445 79,659 15, ,114 Insurance 54,454 41,235 13,890 5, ,018 Client support 20,554 19,438 49,365 18, ,551 Promotion Interest 20,746 7,464 6,336 3,652 38,198 Total Expenses Before Depreciation 2,041,529 2,473,906 1,153, ,854 6,030,249 Depreciation 116,343 79,542 13,100 4, ,244 Total $ 2,157,872 $ 2,553,448 $ 1,167,060 $ 365,113 $ 6,243,
SOUTHWESTERN CONNECTICUT AGENCY ON AGING, INC.
FINANCIAL STATEMENTS SEPTEMBER 30, 2016 AND 2015 CONTENTS Independent Auditors Report 1-2 Statements of Financial Position - September 30, 2016 and 2015 3 Statements of Activities for the Years Ended September
More informationHUMAN RESOURCES AGENCY OF NEW BRITAIN, INC.
FINANCIAL STATEMENTS JUNE 30, 2016 AND 2015 CONTENTS Independent Auditors Report 1-2 Statements of Financial Position - June 30, 2016 and 2015 3-4 Statements of Activities for the Years Ended June 30,
More informationTHE NEIGHBORHOOD MUSIC SCHOOL, INC.
FINANCIAL STATEMENTS JUNE 30, 2014 AND 2013 CONTENTS Independent Auditors Report 1-2 Statements of Financial Position - June 30, 2014 and 2013 3 Statements of Activities for the Years Ended June 30, 2014
More informationINNOVATIONS FOR POVERTY ACTION
FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 CONTENTS Independent Auditors Report 1-2 Statements of Financial Position - December 31, 2013 and 2012 3 Statements of Activities for the Years Ended December
More informationACTION FOR BRIDGEPORT COMMUNITY DEVELOPMENT, INC.
FINANCIAL STATEMENTS SEPTEMBER 30, 2015 AND 2014 CONTENTS Independent Auditors Report 1-2 Statements of Financial Position - September 30, 2015 and 2014 3 Statements of Activities for the Years Ended September
More informationFAMILY & CHILDREN S AGENCY, INC.
step forward FAMILY & CHILDREN S AGENCY, INC. FINANCIAL STATEMENTS JUNE 30, 2018 AND 2017 CONTENTS Independent Auditors Report 1-2 Statements of Financial Position - June 30, 2018 and 2017 3 Statements
More informationFOODSHARE, INC. DECEMBER 31, 2005
FOODSHARE, INC. DECEMBER 31, 2005 FOODSHARE, INC. CONTENTS Report of Independent Accountants 1 Statements of Financial Position - December 31, 2005 and 2004 2 Statements of Activities for the Years Ended
More informationFELLOWSHIP OF CHRISTIANS IN UNIVERSITIES AND SCHOOLS, INC.
FELLOWSHIP OF CHRISTIANS IN UNIVERSITIES AND SCHOOLS, INC. FINANCIAL STATEMENTS MAY 31, 2017 AND 2016 CONTENTS Independent Auditors Report 1-2 Statements of Financial Position - May 31, 2017 and 2016 3
More informationFinancial Statements and Supplementary Information Years ended September 30, 2015 and 2014
Financial Statements and Supplementary Information Years ended September 30, 2015 and 2014 Table of Contents Years ended September 30, 2015 and 2014 Page Independent Auditors' Report Statements of Financial
More informationCommunity Action Agency of New Haven, Inc. Financial Statements and Independent Auditor's Report. September 30, 2015 and 2014
Financial Statements and Independent Auditor's Report Index Page Independent Auditor's Report 2 Financial Statements Statements of Financial Position 4 Statements of Activities and Changes in Net Deficit
More informationCONNECTICUT HUMANE SOCIETY
FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011 CONTENTS Independent Auditors Report 1-2 Statements of Financial Position - December 31, 2012 and 2011 3 Statements of Activities for the Years Ended December
More informationINNOVATIONS FOR POVERTY ACTION
FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 CONTENTS Independent Auditors Report 1-2 Statements of Financial Position - December 31, 2016 and 2015 3 Statements of Activities for the Years Ended December
More informationINNOVATIONS FOR POVERTY ACTION
FINANCIAL STATEMENTS DECEMBER 31, 2015 AND 2014 CONTENTS Independent Auditors Report 1-2 Statements of Financial Position - December 31, 2015 and 2014 3 Statements of Activities for the Years Ended December
More informationCHILDREN IN PLACEMENT CONNECTICUT, INC.
Michael Solakian, CPA P.O. Box 716 North Branford, CT 06471 EMAIL: solakian@solakiancpa.com CHILDREN IN PLACEMENT CONNECTICUT, INC. Financial Statements and Supplementary Information Years ended June 30,
More informationFinancial Statements THE OPEN DOOR SHELTER, INC. Years Ended June 30, 2016 and 2015
Financial Statements THE OPEN DOOR SHELTER, INC. CONTENTS Page Independent auditors report... 1-2 Financial statements: Statements of financial position... 3 Statements of activities... 4 Statements of
More informationCONNECTICUT HUMANE SOCIETY
FINANCIAL STATEMENTS DECEMBER 31, 2015 AND 2014 CONTENTS Independent Auditors Report 1-2 Statements of Financial Position - December 31, 2015 and 2014 3 Statements of Activities for the Years Ended December
More informationFinancial Statements THE OPEN DOOR SHELTER, INC. Years Ended June 30, 2017 and 2016
Financial Statements THE OPEN DOOR SHELTER, INC. CONTENTS Page Independent auditors report... 1-2 Financial statements: Statements of financial position... 3 Statements of activities... 4 Statements of
More informationTHE KENNEDY CENTER, INC. AND AFFILIATES
FINANCIAL STATEMENTS JUNE 30, 2015 CONTENTS Independent Auditor s Report 1-2 Consolidated Statement of Financial Position - June 30, 2015 (With Comparative Totals for June 30, 2014) 3 Consolidated Statement
More informationCONNECTICUT COMMUNITY FOUNDATION, INC.
FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 CONTENTS Independent Auditors Report 1-2 Statements of Financial Position - December 31, 2016 and 2015 3 Statements of Activities for the Years Ended December
More informationFAMILY PROMISE OF LAS VEGAS FINANCIAL STATEMENTS AUGUST 31, 2016
FINANCIAL STATEMENTS FINANCIAL STATEMENTS Table of Contents Independent Auditor s Report... 1 Financial Statements: Statement of Financial Position... 2 Statement of Activities... 3 Statement of Functional
More informationWEST HAVEN CHILD DEVELOPMENT CENTER, INC.
Michael Solakian, CPA 71 Harrison Avenue Branford, Connecticut 06405-3607 USA TEL: 203-483-8115 FAX: 203-483-0367 EMAIL: solakian@solakiancaiafa.com WEST HAVEN CHILD DEVELOPMENT CENTER, INC. Financial
More informationTHE PARKINSON S INSTITUTE
THE PARKINSON S INSTITUTE DECEMBER 31, 2015 INDEPENDENT AUDITORS REPORT AND FINANCIAL STATEMENTS Table of Contents Independent Auditors Report 1-2 Financial Statements: Statement of Financial Position
More informationWest Side Center for Community Life, Inc.
West Side Center for Community Life, Inc. Financial Statements Independent Auditors' Report Board of Directors West Side Center for Community Life, Inc. We have audited the accompanying financial statements
More informationHUMAN RESOURCES AGENCY OF NEW BRITAIN, INC. Independent Auditors Report Financial Statements
HUMAN RESOURCES AGENCY OF NEW BRITAIN, INC. Independent Auditors Report Financial Statements June 30, 2018 HUMAN RESOURCES AGENCY OF NEW BRITAIN, INC. Table of Contents Independent Auditors' Report..1-2
More informationTHE LADDER ALLIANCE, INC. Financial Statements. For the Year Ended December 31, 2013
Financial Statements For the Year Ended December 31, 2013 Charles O. Paul Certified Public Accountant 7408 Continental Trail P.O. Box 820402 N. Richland Hills, TX 76182 Fort Worth, TX 76182 (817) 498-0884
More informationTHE LADDER ALLIANCE, INC. Financial Statements. For the Year Ended December 31, 2011
Financial Statements For the Year Ended December 31, 2011 Charles O. Paul Certified Public Accountant 7408 Continental Trail P.O. Box 820402 N. Richland Hills, TX 76182 Fort Worth, TX 76182 (817) 498-0884
More informationEMPOWER - THE EMERGING MARKETS FOUNDATION FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION JUNE 30, 2013 AND 2012
FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION JUNE 30, 2013 AND 2012 TABLE OF CONTENTS Page Independent Auditors Report... 1-2 Financial Statements Statements of Financial Position... 3 Statements
More informationBARRIER FREE LIVING HOLDING, INC. AND SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2016 AND 2015
BARRIER FREE LIVING HOLDING, INC. AND SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2016 AND 2015 BARRIER FREE LIVING HOLDING, INC. AND SUBSIDIARIES CONTENTS Page Independent Auditors' Report
More informationBRONX COMMUNITY CHARTER SCHOOL (A Not-For-Profit Corporation) FINANCIAL STATEMENTS JUNE 30, 2014 AND 2013
FINANCIAL STATEMENTS JUNE 30, 2014 AND 2013 FINANCIAL STATEMENTS JUNE 30, 2014 AND 2013 CONTENTS PAGE INDEPENDENT AUDITORS REPORT 1 2 FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION: Statements of financial
More informationSupportive Housing Communities, Inc.
Supportive Housing Communities, Inc. Charlotte, North Carolina Audited Financial Statements For The Years Ended TABLE OF CONTENTS Page Independent Auditor s Report 1 2 Financial Statements Statements of
More informationTHE COMMUNITY FOUNDATION OF EASTERN CONNECTICUT, INC.
THE COMMUNITY FOUNDATION OF EASTERN CONNECTICUT, INC. FINANCIAL STATEMENTS DECEMBER 31, 2017 CONTENTS Independent Auditors Report 1-2 Statement of Financial Position - December 31, 2017 with Summarized
More informationFINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS A WIDER CIRCLE, INC. December 31, 2016 and 2015
FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS A WIDER CIRCLE, INC. December 31, 2016 and 2015 TABLE OF CONTENTS Page Independent Auditors' Report 1 Financial Statements: Statements
More informationCOMMUNITY ALLIANCE FOR THE HOMELESS, INC. (A Non-Profit Corporation) Financial Statements. June 30, 2014 and 2013
COMMUNITY ALLIANCE FOR THE HOMELESS, INC. (A Non-Profit Corporation) Financial Statements June 30, 2014 and 2013 COMMUNITY ALLIANCE FOR THE HOMELESS, INC. Table of Contents June 30, 2014 and 2013 Independent
More informationBIG BROTHERS BIG SISTERS OF CENTRAL FLORIDA, INC. FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2006
BIG BROTHERS BIG SISTERS OF CENTRAL FLORIDA, INC. FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2006 BIG BROTHERS BIG SISTERS OF CENTRAL FLORIDA, INC. TABLE OF CONTENTS YEAR ENDED JUNE 30, 2006 Page Number
More informationFinancial Reports FSL PROGRAMS, FSL PATHWAYS, AND FSL HOME IMPROVEMENTS. Phoenix, Arizona COMBINED FINANCIAL STATEMENTS AND UNIFORM GUIDANCE REPORTS
Financial Reports FSL PROGRAMS, FSL PATHWAYS, AND FSL HOME IMPROVEMENTS Phoenix, Arizona COMBINED FINANCIAL STATEMENTS AND UNIFORM GUIDANCE REPORTS Years Ended June 30, 2017 and 2016 INDEPENDENT AUDITORS
More informationTRUE NORTH TROY PREPARATORY CHARTER SCHOOL TROY, NEW YORK AUDITED FINANCIAL STATEMENTS OTHER FINANCIAL INFORMATION
TRUE NORTH TROY PREPARATORY CHARTER SCHOOL TROY, NEW YORK AUDITED FINANCIAL STATEMENTS OTHER FINANCIAL INFORMATION REPORT REQUIRED BY GOVERNMENT AUDITING STANDARDS AND INDEPENDENT AUDITORS' REPORTS JUNE
More informationTHE COMMUNITY FOUNDATION FOR GREATER NEW HAVEN AND AFFILIATE DECEMBER 31, 2009
THE COMMUNITY FOUNDATION FOR GREATER NEW HAVEN AND AFFILIATE DECEMBER 31, 2009 THE COMMUNITY FOUNDATION FOR GREATER NEW HAVEN AND AFFILIATE CONTENTS Independent Auditors Report 1 Combined Statements of
More informationCenter for Youth Wellness. Financial Statements. December 31, 2016 (With Comparative Totals for 2015)
Financial Statements (With Comparative Totals for 2015) TABLE OF CONTENTS Page No. Independent Auditor's Report 1-2 Statement of Financial Position 3 Statement of Activities 4 Statement of Functional Expenses
More informationHEALTH CARE CENTER FOR THE HOMELESS, INC. Orlando, Florida FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Years Ended September 30, 2015 and 2014
HEALTH CARE CENTER FOR THE HOMELESS, INC. Orlando, Florida FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Years Ended September 30, 2015 and 2014 CONTENTS Independent Auditors Report 1 Financial Statements:
More informationMF PLACE, INC. dba MY FRIEND S PLACE (A NONPROFIT ORGANIZATION) FINANCIAL STATEMENTS JUNE 30, 2017
FINANCIAL STATEMENTS JUNE 30, 2017 CONTENTS Page INDEPENDENT AUDITOR'S REPORT 1-2 STATEMENT OF FINANCIAL POSITION 3 STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS 4 STATEMENT OF FUNCTIONAL EXPENSES
More informationA CHANCE TO CHANGE FOUNDATION Financial Statements and Independent Auditor s Report For the Years Ended June 30, 2012 and 2011
Financial Statements and Independent Auditor s Report For the Years Ended June 30, 2012 and 2011 A CHANGE TO CHANGE FOUNDATION JUNE 30, 2012 and 2011 CONTENTS Independent Auditor s Report 3 Financial Statements
More informationHEALTH CARE CENTER FOR THE HOMELESS, INC. Orlando, Florida FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Years Ended September 30, 2014 and 2013
HEALTH CARE CENTER FOR THE HOMELESS, INC. Orlando, Florida FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Years Ended September 30, 2014 and 2013 CONTENTS Independent Auditors Report 1 Financial Statements:
More informationOUR WORLD NEIGHBORHOOD CHARTER SCHOOL FINANCIAL STATEMENTS AND AUDITOR S REPORTS JUNE 30, 2015 AND 2014
OUR WORLD NEIGHBORHOOD CHARTER SCHOOL FINANCIAL STATEMENTS AND AUDITOR S REPORTS JUNE 30, 2015 AND 2014 TABLE OF CONTENTS Independent Auditor s Report on Financial Statements and Supplementary Information
More informationMEALS ON WHEELS OF GREENVILLE, INC. Financial Statements. December 31, (with Independent Auditors Report thereon)
MEALS ON WHEELS OF GREENVILLE, INC. Financial Statements December 31, 2012 (with Independent Auditors Report thereon) December 31, 2012 Table of Contents Independent Auditors Report... 1 Statement of Financial
More informationTHE URBANART COMMISSION FINANCIAL STATEMENTS
THE URBANART COMMISSION FINANCIAL STATEMENTS June 30, 2013 and 2012 TABLE OF CONTENTS Page INDEPENDENT AUDITOR'S REPORT 1 FINANCIAL STATEMENTS Statements of Financial Position 3 Statements of Activities
More informationTHE RESCUE MISSION. Audited Consolidated Financial Statements and Supplementary Information and Reports on Compliance and Internal Control
Audited Consolidated Financial Statements and Supplementary Information and Reports on Compliance and Internal Control June 30, 2018 and 2017 Audited Consolidated Financial Statements and Supplementary
More informationEYE TO EYE, INC. FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018 WITH INDEPENDENT AUDITOR'S REPORT
FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018 WITH INDEPENDENT AUDITOR'S REPORT MILLER & COMPANY, P.C. Certified Public Accountants 180 Riverside Blvd. - Suite 42D, New York, NY 10069-0817 Tel
More informationCHILDREN FIRST, INC. FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 AND REPORTS OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 AND REPORTS OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS CLEARWATER, FLORIDA TABLE OF CONTENTS Page INDEPENDENT AUDITORS REPORT 1-2 Financial Statements for
More informationJune 30, 2016 and 2015
Financial Statements June 30, 2016 and 2015 4401 Dominion Boulevard Glen Allen, Virginia 23060 Tel: 804.747.0000 www.keitercpa.com Table of Contents Report of Independent Accountants 1 Financial Statements:
More informationCONNECTICUT HEALTH FOUNDATION, INC.
FINANCIAL STATEMENTS DECEMBER 31, 2017 AND 2016 CONTENTS Independent Auditors Report 1-2 Statements of Financial Position - December 31, 2017 and 2016 3 Statements of Activities for the Years Ended December
More informationSERVING SENIORS AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS L & C Leaf & Cole, LLP Certified Public Accountants CONSOLIDATED FINANCIAL STATEMENTS TABLE OF CONTENTS Independent Auditor s Report 1-2 Consolidated Statement of Financial
More informationTHE COMMUNITY FOUNDATION OF EASTERN CONNECTICUT, INC.
THE COMMUNITY FOUNDATION OF EASTERN CONNECTICUT, INC. FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011 CONTENTS Independent Auditors Report 1-2 Statement of Financial Position - December 31, 2012 with Summarized
More informationJune 30, CROSBY & KANEDA Certified Public Accountants (WITH COMPARATIVE TOTALS AS OF JUNE 30, 2014) Dedicated to Nonprofit Organizations
FAMILY EMERGENCY SHELTER COALITION FINANCIAL STATEMENTS June 30, 2015 (WITH COMPARATIVE TOTALS AS OF JUNE 30, 2014) CROSBY & KANEDA Certified Public Accountants Dedicated to Nonprofit Organizations Contents
More informationFINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS JOSEPH S HOUSE, INC. (A NON-PROFIT ORGANIZATION)
FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS JOSEPH S HOUSE, INC. (A NON-PROFIT ORGANIZATION) September 30, 2014 and 2013 CONTENTS Page Report of Independent Certified Public
More informationKEEP AUSTIN BEAUTIFUL, INC. Financial Statements (With Independent Auditors Report Thereon)
KEEP AUSTIN BEAUTIFUL, INC. Financial Statements (With Independent Auditors Report Thereon) KEEP AUSTIN BEAUTIFUL, INC. Index to Financial Statements Independent Auditors Report 1 Statements of Financial
More informationFIVE COLLEGES, INCORPORATED AND SUBSIDIARY
CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2016 AND 2015 CONTENTS Independent Auditors Report 1-2 Consolidated Statements of Financial Position - June 30, 2016 and 2015 3 Consolidated Statement of Activities
More informationVolunteers of America Mid-States, Inc. and Affiliates f/k/a Volunteers of America of Kentucky, Inc. and Affiliates. Consolidated Financial Statements
Consolidated Financial Statements June 30, 2016 and 2015 Table of Contents June 30, 2016 and 2015 Page Independent Auditor's Report... 1-2 Consolidated Financial Statements Consolidated Statements of Financial
More informationEDWINS LEADERSHIP AND RESTAURANT INSTITUTE, EDWINS SECOND CHANCE LIFE SKILLS CENTER AND EDWINS FOUNDATION CONSOLIDATED FINANCIAL STATEMENTS
EDWINS LEADERSHIP AND RESTAURANT INSTITUTE, EDWINS SECOND CHANCE LIFE SKILLS CENTER AND EDWINS FOUNDATION CONSOLIDATED FINANCIAL STATEMENTS JULY 31, 2016 AND 2015 CONTENTS Page No. Independent Auditor
More informationHEARTBEAT INTERNATIONAL
HEARTBEAT INTERNATIONAL AUDITED FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2016 Certified Public Accountants & Consultants INDEPENDENT AUDITOR S REPORT To the Board of Directors Heartbeat International
More informationMental Health Association of Montgomery County, MD, Inc. and Subsidiary Consolidated Financial Statements June 30, 2015 and 2014
Mental Health Association of Montgomery County, MD, Inc. and Subsidiary Consolidated Financial Statements June 30, 2015 and 2014 With Independent Auditor's Report Thereon Mental Health Association of Montgomery
More informationCHILDREN FIRST, INC. FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011 AND REPORTS OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
CHILDREN FIRST, INC. FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011 AND REPORTS OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS TABLE OF CONTENTS Page INDEPENDENT AUDITORS REPORT 1-2 Financial Statements
More informationMOHAWK VALLEY COMMUNITY ACTION AGENCY, INC.
MOHAWK VALLEY COMMUNITY ACTION AGENCY, INC. Financial Statements as of July 31, 2014 and 2013 Together with Independent Auditor s Report and Single Audit Reports INDEPENDENT AUDITOR S REPORT January 26,
More informationFINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2018 AND 2017
COMMUNITIES IN SCHOOLS OF CHICAGO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2018 AND 2017 YEARS ENDED JUNE 30, 2018 AND 2017 CONTENTS Page Independent auditors report 1-2 Financial statements: Statements
More informationTAX FOUNDATION Financial Statements For the Year Ended December 31, and Report Thereon
Financial Statements For the Year Ended December 31, 2016 and Report Thereon (With Summarized Financial Information for the Year Ended December 31, 2015) INDEPENDENT AUDITOR S REPORT To the Board of Directors
More informationMF PLACE, INC. dba MY FRIEND S PLACE (A NONPROFIT ORGANIZATION) FINANCIAL STATEMENTS JUNE 30, 2015
FINANCIAL STATEMENTS JUNE 30, 2015 CONTENTS Page INDEPENDENT AUDITOR'S REPORT 1-2 STATEMENT OF FINANCIAL POSITION 3 STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS 4 STATEMENT OF FUNCTIONAL EXPENSES
More informationTRUE NORTH ROCHESTER PREPARATORY CHARTER SCHOOL ROCHESTER, NEW YORK AUDITED FINANCIAL STATEMENTS OTHER FINANCIAL INFORMATION AND
TRUE NORTH ROCHESTER PREPARATORY CHARTER SCHOOL ROCHESTER, NEW YORK AUDITED FINANCIAL STATEMENTS OTHER FINANCIAL INFORMATION AND INDEPENDENT AUDITOR S REPORTS JUNE 30, 2014 CONTENTS AUDITED FINANCIAL STATEMENTS
More informationVolunteers of America of Greater Ohio (A Non-Profit Organization) YEARS ENDED JUNE 30, 2018 AND 2017
Volunteers of America of Greater Ohio CONTENTS Page Independent auditor s report 1-2 Financial statements: Balance sheets 3 Statements of activities 4-5 Statements of functional expenses 6-7 Statements
More informationHEARTBEAT INTERNATIONAL
HEARTBEAT INTERNATIONAL AUDITED FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2015 Certified Public Accountants & Consultants INDEPENDENT AUDITOR S REPORT To the Board of Directors Heartbeat International
More informationA CHANCE TO CHANGE FOUNDATION Financial Statements and Independent Auditor s Report For the Years Ended June 30, 2014 and 2013
Financial Statements and Independent Auditor s Report For the Years Ended June 30, 2014 and 2013 A CHANGE TO CHANGE FOUNDATION JUNE 30, 2014 and 2013 CONTENTS Independent Auditor s Report 3 Financial Statements
More informationRubian Moss, CPA A Professional Corporation
Audited Financial Statements For Year Ended December 31, 2015 Rubian Moss, CPA A Professional Corporation Financial Statements Year ended December 31, 2015 Contents Independent Auditor s Report... 1 Financial
More informationHOME START, INC. AUDITED FINANCIAL STATEMENTS JUNE 30, 2017
AUDITED FINANCIAL STATEMENTS JUNE 30, 2017 TABLE OF CONTENTS Independent Auditors Report... 1 FINANCIAL STATEMENTS: Statements of Financial Position... 3 Statements of Activities and Changes in Net Assets...
More informationSHELTER HOUSE, INC. AND SUBSIDIARY AUDITED CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEARS ENDED JUNE 30, 2018 AND 2017
SHELTER HOUSE, INC. AND SUBSIDIARY AUDITED CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEARS ENDED JUNE 30, 2018 AND 2017 Table of Contents Shelter House, Inc. and Subsidiary Independent
More informationCENTER FOR ALTERNATIVE SENTENCING AND EMPLOYMENT SERVICES, INC. FINANCIAL STATEMENTS JUNE 30, 2017 AND 2016
CENTER FOR ALTERNATIVE SENTENCING AND EMPLOYMENT SERVICES, INC. FINANCIAL STATEMENTS CENTER FOR ALTERNATIVE SENTENCING AND EMPLOYMENT SERVICES, INC. CONTENTS Page Independent Auditors Report 1-2 Financial
More informationCATHOLIC CHARITIES OF FAIRFIELD COUNTY, INC.
CATHOLIC CHARITIES OF FAIRFIELD COUNTY, INC. CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2013 and 2012 C O N T E N T S Page(s) Independent Auditors Report 1 Consolidated Financial Statements: Consolidated
More informationTHE PRESBYTERIAN NIGHT SHELTER OF TARRANT COUNTY FINANCIAL STATEMENTS AND OTHER FINANCIAL INFORMATION WITH INDEPENDENT AUDITORS REPORT
FINANCIAL STATEMENTS AND OTHER FINANCIAL INFORMATION WITH INDEPENDENT AUDITORS REPORT YEAR ENDED (WITH COMPARATIVE TOTALS FOR 2015) TABLE OF CONTENTS YEAR ENDED INDEPENDENT AUDITORS REPORT 1 FINANCIAL
More informationComprehensive Community Child Care Organization, Inc. (4C for Children)
Comprehensive Community Child Care Organization, Inc. (4C for Children) Financial Statements with Supplementary Information December 31, 2016 and 2015 and Independent Auditors Report December 31, 2016
More informationALLEN COUNTY SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, INC. FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS REPORT
ALLEN COUNTY SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, INC. FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS REPORT December 31, 2017 and 2016 ALLEN COUNTY SOCIETY FOR THE PREVENTION OF CRUELTY TO
More informationNATIONAL ALLIANCE TO END HOMELESSNESS,INC. FINANCIAL STATEMENTS DECEMBER 31, 2017
NATIONAL ALLIANCE TO END HOMELESSNESS,INC. FINANCIAL STATEMENTS DECEMBER 31, 2017 NATIONAL ALLIANCE TO END HOMELESSNESS,INC. FINANCIAL STATEMENTS DECEMBER 31, 2017 CONTENTS Report of Independent Auditors
More informationCOALITION FOR THE HOMELESS, INC. AND AFFILIATES CONSOLIDATED FINANCIAL STATEMENTS AND AUDITOR S REPORT JUNE 30, 2016
CONSOLIDATED FINANCIAL STATEMENTS AND AUDITOR S REPORT TABLE OF CONTENTS Independent Auditor s Report Exhibit A - Consolidated Statement of Financial Position B - Consolidated Statement of Activities C
More informationCHARLOTTE RESCUE MISSION. Financial Statements for the Years Ended June 30, 2014 and 2013 and Independent Auditors' Report
CHARLOTTE RESCUE MISSION Financial Statements for the Years Ended June 30, 2014 and 2013 and Independent Auditors' Report INDEPENDENT AUDITORS' REPORT Board of Directors of the Charlotte Rescue Mission:
More informationCATHOLIC CHARITIES DIOCESE OF TOLEDO, INC. FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2016 AND 2015
FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2016 AND 2015 TABLE OF CONTENTS Independent Auditor s Report 1-2 Statements of Financial Position 3 Statements of Activities 4 Statements of Cash Flows 5 Statements
More informationAIDS RESOURCE CENTER OF WISCONSIN, INC. CONSOLIDATED FINANCIAL STATEMENTS. Years Ended August 31, 2014 and 2013
CONSOLIDATED FINANCIAL STATEMENTS Years Ended August 31, 2014 and 2013 TABLE OF CONTENTS Page Number INDEPENDENT AUDITORS REPORT 1-2 FINANCIAL STATEMENTS Consolidated Statements of Financial Position 3-4
More informationTRAVIS MANION FOUNDATION FINANCIAL STATEMENTS YEAR ENDED MARCH 31, 2016
FINANCIAL STATEMENTS YEAR ENDED MARCH 31, 2016 (See Independent Auditors Report) TABLE OF CONTENTS Independent Auditors' Report 3-4 Statement of Financial Position 5 Statement of Activities and Changes
More informationFinancial Statements LOWER NAUGATUCK VALLEY PARENT CHILD RESOURCE CENTER, INC. Years Ended June 30, 2016 and 2015
Financial Statements LOWER NAUGATUCK VALLEY PARENT CHILD RESOURCE CENTER, INC. CONTENTS Page Independent auditors report... 1-2 Financial statements: Statements of financial position... 3 Statements of
More informationCONNECTICUT PORT AUTHORITY (A COMPONENT UNIT OF THE STATE OF CONNECTICUT)
CONNECTICUT PORT AUTHORITY FINANCIAL STATEMENTS CONNECTICYT PORT AUTHORITY CONTENTS Independent Auditors Report 1-2 Management s Discussion and Analysis 3-5 Financial statements: Statement of net position
More informationLUNGevity FOUNDATION FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2017 AND 2016
FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2017 AND 2016 YEARS ENDED JUNE 30, 2017 AND 2016 CONTENTS Page Independent auditors report 1-2 Financial statements: Statements of financial position 3 Statements
More informationAmerican Council on Science and Health. Financial Statements. June 30, 2013 and 2012
Financial Statements INDEPENDENT AUDITORS REPORT The Board of Trustees American Council on Science and Health We have audited the accompanying financial statements of American Council on Science and Health
More informationCENTER FOR WOMEN & ENTERPRISE, INC.
FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION TOGETHER WITH INDEPENDENT AUDITORS REPORT DECEMBER 31, 2017 AND 2016 FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION DECEMBER 31, 2017 AND 2016 Table
More informationTECH INTERNATIONAL CHARTER SCHOOL FINANCIAL STATEMENTS AND AUDITOR S REPORTS JUNE 30, 2015 AND 2014
FINANCIAL STATEMENTS AND AUDITOR S REPORTS JUNE 30, 2015 AND 2014 TABLE OF CONTENTS Independent Auditor s Report on Financial Statements and Supplementary Information Exhibit A - Balance Sheet B - Statement
More informationSOUTHSIDE FAMILY NURTURING CENTER
SOUTHSIDE FAMILY NURTURING CENTER Financial Statements December 31, 2015 Table of Contents Independent Auditor s Report... 1-2 Statements of Financial Position...3 Statement of Activities...4 Statement
More informationMaya Angelou Public Charter School. Financial Report June 30, 2015
Maya Angelou Public Charter School Financial Report June 30, 2015 Contents Independent Auditor s Report 1-2 Financial Statements Statements of financial position 3 Statements of activities 4 Statements
More informationFUTURES AND OPTIONS, INC. FINANCIAL STATEMENTS AND AUDITORS' REPORT JUNE 30, 2014 AND 2013
FINANCIAL STATEMENTS AND AUDITORS' REPORT JUNE 30, 2014 AND 2013 Index Independent Auditors' Report 1 Statements of financial position as of June 30, 2014 and 2013 2 Statements of activities for the years
More informationCHAPEL HAVEN, INC. AND SUBSIDIARIES CONSOLIDATED FINANCIAL REPORT JUNE 30, 2015
CONSOLIDATED FINANCIAL REPORT JUNE 30, 2015 CONSOLIDATED FINANCIAL REPORT JUNE 30, 2015 CONTENTS INDEPENDENT AUDITORS' REPORT 1-2 Page FINANCIAL STATEMENTS Consolidated Statements of Financial Position
More informationFOSTER ADOPT CONNECT, INC. Financial Statements and Independent Auditors Report. December 31, 2016 and 2015
Financial Statements and Independent Auditors Report Table of Contents Page Independent Auditors Report... 1 Financial Statements Statements of Financial Position... 2 Statements of Activities... 3-4 Statements
More informationEscondido Children s Museum, Inc. dba San Diego Children s Discovery Museum. Financial Statements
Escondido Children s Museum, Inc. dba San Diego Children s Discovery Museum Financial Statements Financial Statements Table of Contents Page Independent Auditors' Report 1 Financial Statements: Statements
More informationAudited Consolidated Financial Statements and Supplementary Information INTERFAITH WORKS, INC. & AFFILIATE. June 30, 2016
Audited Consolidated Financial Statements and Supplementary Information INTERFAITH WORKS, INC. & AFFILIATE June 30, 2016 Contents Independent Auditor s Report on the Consolidated Financial Statements 1-2
More informationTHE NEW YORK STATE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS AND RELATED ENTITIES COMBINED FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION
THE NEW YORK STATE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS COMBINED FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION YEARS ENDED MAY 31, 2014 AND 2013 AND INDEPENDENT AUDITORS REPORT TABLE OF CONTENTS
More informationLEGAL AID AT WORK FINANCIAL STATEMENTS. December 31, CROSBY & KANEDA Certified Public Accountants
FINANCIAL STATEMENTS December 31, 2017 (WITH COMPARATIVE TOTALS AS OF DECEMBER 31, 2016) CROSBY & KANEDA Certified Public Accountants Dedicated to Nonprofit Organizations Contents Independent Auditors'
More informationEast Harlem Scholars Academy Charter School. Financial Statements. June 30, 2016
East Harlem Scholars Academy Charter School Financial Statements Independent Auditors' Report Board of Trustees East Harlem Scholars Academy Charter School Report on the Financial Statements We have audited
More informationAudited Financial Statements
Audited Financial Statements December 31, 2017 Independent Auditor s Report To the Board of Directors of Pencil, Inc. Report on the Financial Statements We have audited the accompanying financial statements
More information