Financial Statements June 30, 2013 and 2012 Mountain States Group, Inc.

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1 Financial Statements June 30, 2013 and

2 Table of Contents June 30, 2013 and 2012 Independent Auditor s Report... 1 Financial Statements... 3 Balance Sheets... 3 Statements of Activities and Changes in Net Assets... 5 Statements of Cash Flows... 7 Statement of Functional Expenses... 8 Notes to Financial Statements Independent Auditor s 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 Auditor s Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by OMB Circular A Supplementary Information Schedule of Expenditures of Federal Awards Notes to the Schedule of Expenditures of Federal Awards Schedule of Findings and Questioned Costs... 34

3 Independent Auditor s Report The Board of Directors Boise, Idaho Report on the Financial Statements We have audited the accompanying financial statements of (MSG), a nonprofit organization, which comprise the balance sheets as of June 30, 2013 and 2012, and the related statements of activities and changes in net assets and cash flows for the years then ended, the statement of functional expenses for the year ended June 30, 2013, 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 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 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 organization 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 organization 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 W. Main St., Ste. 800 Boise, ID T F EOE

4 Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of, as of June 30, 2013 and 2012, and the results of its operations 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 our report dated October 28, 2013 on our consideration of 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 Mountain States Group, Inc. s internal control over financial reporting and compliance. Boise, Idaho October 28,

5 Balance Sheets June 30, 2013 and 2012 Assets Current Assets Cash and cash equivalents $ 1,360,291 $ 1,001,343 Cash held for fiduciaries 78,892 99,381 Grants and contracts receivable 1,400,713 1,350,318 Accounts receivable other 13,728 10,128 Microenterprise loans receivable, net 97,664 60,485 Prepaid expenses 48,787 52,533 Total current assets 3,000,075 2,574,188 Property and Equipment Land 221, ,433 Buildings and improvements 1,666,666 1,623,314 Furniture, fixtures, and equipment 206, ,515 Less accumulated depreciation (846,310) (790,881) Total property and equipment 1,247,992 1,262,381 Long-Term Assets Microenterprise loans receivable, net 96,424 67,620 $ 4,344,491 $ 3,904,189 See Notes to Financial Statements 3

6 Balance Sheets June 30, 2013 and 2012 Liabilities and Net Assets Current Liabilities Accounts payable $ 738,387 $ 585,265 Accrued wages and benefits 436, ,561 Deferred revenue 779, ,585 Due to fiduciaries 78,892 99,381 Current portion of mortgage payable 31,676 29,715 Total current liabilities 2,065,582 1,724,507 Long-Term Liabilities Mortgage payable, less current portion 394, ,569 Total liabilities 2,460,508 2,118,076 Net Assets Unrestricted 1,497,343 1,389,051 Temporarily restricted 386, ,062 Total net assets 1,883,983 1,786,113 $ 4,344,491 $ 3,904,189 See Notes to Financial Statements 4

7 Statements of Activities and Changes in Net Assets Years Ended June 30, 2013 and 2012 Changes in Unrestricted Net Assets Unrestricted Support and Revenues Grants and contracts $ 11,913,169 $ 12,656,881 Fees for service and reimbursements 1,429,790 1,727,306 Contributions and donations 261, ,813 In-kind and match contributions 273, ,069 Dividends and interest 12,109 15,279 Total support and revenues 13,889,523 14,951,348 Net Assets Released from Restrictions 10,422 11,939 Total Unrestricted Support and Revenues 13,899,945 14,963,287 Unrestricted Expenditures Salaries 4,534,649 4,655,754 Benefits 1,036,909 1,049,570 Total salaries and benefits 5,571,558 5,705,324 Contracts and consulting 2,497,783 3,276,464 Food program provider payments 1,669,602 1,597,112 Stipends, assistance, and participant support 1,478,683 1,390,183 Indirect and administrative fees 848, ,212 Office rental and maintenance 411, ,256 Supplies 367, ,192 Travel 221, ,615 Telephone and utilities 117, ,173 Meetings and conferences 105, ,160 Staff and volunteer training 100,227 78,973 Printing 90,370 93,887 Legal and accounting 74,256 81,211 Depreciation 68,198 66,149 Computer supplies 47,906 70,393 Insurance 47,107 31,442 Property taxes 26,325 27,116 Postage 23,034 28,325 Interest 16,624 21,666 Fundraising 11,032 30,796 Bad debt recovery (2,596) (1,324) Total unrestricted expenditures 13,791,653 14,907,325 Increase in Unrestricted Net Assets 108,292 55,962 See Notes to Financial Statements 5

8 Statements of Activities and Changes in Net Assets Years Ended June 30, 2013 and Changes in Temporarily Restricted Net Assets Grant Revenue - 8,022 Net assets released from restrictions (10,422) (11,939) Change in Temporarily Restricted Net Assets (10,422) (3,917) Change in Net Assets 97,870 52,045 Net Assets, Beginning of Year 1,786,113 1,734,068 Net Assets, End of Year $ 1,883,983 $ 1,786,113 See Notes to Financial Statements 6

9 Statements of Cash Flows Years Ended June 30, 2013 and Operating Activities Changes in net assets $ 97,870 $ 52,045 Adjustments to reconcile changes in net assets to net cash from operating activities Depreciation 68,198 66,149 Changes in assets and liabilities Grants and contracts receivable (50,395) 424,203 Accounts receivable other (3,600) 25,828 Prepaid expenses 3,746 (2,093) Accounts payable 153,122 (379,111) Accrued wages and benefits (78,657) 10,664 Deferred revenue 285, ,627 Due to fiduciaries (20,489) (88,709) Net Cash from Operating Activities 454, ,603 Investing Activities Purchase of buildings and improvements (53,809) (35,344) Purchase of furniture, fixtures, and equipment - (22,576) Microenterprise lending (185,215) (119,992) Microenterprise cash collection 119,232 80,707 Net Cash used for Investing Activities (119,792) (97,205) Financing Activities Mortgage proceeds 34,000 - Mortgage payments (30,682) (25,448) Net Cash from (used for) Financing Activities 3,318 (25,448) Net Change in Cash and Cash Equivalents 338, ,950 Cash and Cash Equivalents, Beginning of Year 1,100, ,774 Cash and Cash Equivalents, End of Year $ 1,439,183 $ 1,100,724 Supplemental Disclosures of Cash Flow Information Cash paid for interest $ 16,624 $ 21,666 See Notes to Financial Statements 7

10 Statement of Functional Expenses Year Ended June 30, 2013 Refugee & Public Healthy Economic Total Mental Health Children Development Rural Healthy Program Health & Policy & Families Services Health Aging Services Expenditures Salaries $ 319,529 $ 87,076 $ 1,538,963 $ 1,247,062 $ 483,774 $ 262,295 $ 3,938,699 Benefits 56,111 25, , ,092 85,461 65, ,600 Total salaries and benefits 375, ,541 1,912,686 1,541, , ,043 4,839,299 Contracts and consulting 12,034 14, ,053 2,011, ,439 36,434 2,478,165 Food program provider payments - - 1,669, ,669,602 Stipends, assistance, and participant support - - 4,451 1,206,771 18, ,328 1,478,683 Indirect and administrative fees 60,472 19, , ,079 65,684 54, ,482 Office rental and maintenance 28, , ,868 18,142 45, ,296 Supplies 26, ,020 98,411 20,739 19, ,241 Travel 27,449 11, ,534 34,691 32,761 7, ,656 Telephone and utilities 15,359 1,615 51,769 19,327 4,592 3,276 95,938 Meetings and conferences 43,290 14,187 1,994 19,985 17,507 7, ,986 Staff and volunteer training 4,670-81,698 6,621 2,564 1,867 97,420 Printing 2,588 1,019 26,654 13,655 5,248 7,646 56,810 Legal and accounting 5, ,210 3, ,766 Depreciation Computer supplies 8, ,854 7, ,000 37,472 Insurance ,725 4, ,777 Property taxes - - 2, ,290 Postage 1, ,183 5,177 4,052 2,634 18,628 Interest Fundraising ,039-6,993 11,032 Bad debt recovery (2,596) - - (2,596) Total expenditures $ 611,217 $ 177,100 $ 4,614,783 $ 5,446,333 $ 987,375 $ 772,139 $ 12,608,947 See Notes to Financial Statements 8

11 Statement of Functional Expenses Year Ended June 30, 2013 Building & Total Administration Equipment Expenditures Expenditures Salaries $ 595,950 $ - $ 4,534,649 Benefits 136,309-1,036,909 Total salaries and benefits 732,259-5,571,558 Contracts and consulting 19, ,497,783 Food program provider payments - - 1,669,602 Stipends, assistance, and participant support - - 1,478,683 Indirect and administrative fees ,482 Office rental and maintenance 33,004 28, ,043 Supplies 79, ,786 Travel 6, ,240 Telephone and utilities 5,701 16, ,949 Meetings and conferences 1, ,044 Staff and volunteer training 2, ,227 Printing 33,560-90,370 Legal and accounting 60,490-74,256 Depreciation 1,918 66,280 68,198 Computer supplies 3,212 7,222 47,906 Insurance 39,330-47,107 Property taxes 2,414 21,621 26,325 Postage 4,406-23,034 Interest - 16,624 16,624 Fundraising ,032 Bad debt recovery - - (2,596) Total expenditures $ 1,025,516 $ 157,190 $ 13,791,653 See Notes to Financial Statements 9

12 Notes to Financial Statements June 30, 2013 and 2012 Note 1 - Organization and Program Services Organization (MSG) is a 501(c)(3) nonprofit corporation, incorporated under the laws of the State of Idaho for the purpose of improving the delivery, accessibility, and quality of health care and social services. Offices are located in Boise, Caldwell, Coeur d Alene, Kellogg, Nampa, Rathdrum, and Sandpoint, Idaho, with recent offices in Mountain Home and Weiser, Idaho and Jacksonville, Florida. Mission MSG brings people together to create lasting solutions that advance the health, education, social, and economic well-being of individuals, families, and communities. Program areas include: Mental Health, Public Health & Policy, Healthy Children & Families, Refugee & Economic Development Services, Rural Health, and Healthy Aging. Mental Health Mental Health Services Until February 28, 2012, MSG operated under Medicaid provider agreements on a fee-for-service basis, through the Idaho Department of Health and Welfare (IDH&W) for targeted case management, psychosocial rehabilitation (PSR), individual counseling, and clinic services in Boise, Idaho. Office of Consumer and Family Affairs (OCAFA) Funded through IDH&W, OCAFA encourages persons with mental illness and their families to have a voice in how Idaho s mental health services are provided. OCAFA assists consumers and family groups statewide in organizing and advocacy, and provides information on current service system issues and recovery-focused services. Idaho Peer Specialist Training Program Funded through IDH&W to establish and provide an Idaho Peer Specialist Training and Certification Program. During the fiscal year, 25 individuals were trained in Wellness Recovery Action Plan and 39 individuals received the Peer Specialist Training, a requirement for becoming certified. Idaho currently has 145 Certified Peer Specialists. Projects for Assistance to Transition from Homelessness (PATH) Funded through IDH&W to provide 16 Certified Peer Specialists across Idaho to offer outreach, guidance, and support to individuals who are homeless or at risk of homelessness and who also have mental health or substance abuse issues. Idaho Suicide Prevention Hotline (ISPH) MSG was a member of the state-wide planning team to develop the Idaho Suicide Prevention Hotline and is managing the start-up and delivery of an accredited suicide crisis hotline. Funded through IDH&W, Idaho Division of Veterans Services, United Way, and a variety of corporate, private foundation, and individual donors, ISPH launched on November 26, 2012 and is committed to the prevention of suicide in Idaho. 10

13 Notes to Financial Statements June 30, 2013 and 2012 Public Health & Policy Idaho HIV Community Planning Coordination Funded through IDH&W to coordinate the Idaho Advisory Council on HIV and AIDS (IACHA). The program assists with planning Idaho s HIV/AIDS care and prevention services which includes convening a statewide planning group, compiling applicable information for decision making, and preparing Idaho s plans for HIV/AIDS care and prevention services to assist the state in securing federal funding. This information forms the framework that IDH&W can use to create targeted prevention and care programs in communities throughout the state. Idaho Statewide Quality Management Committee Funded through IDH&W to coordinate the statewide HIV/AIDS Quality Management Committee that works with IDH&W s Family Planning, STD, and HIV Programs, and the Idaho Advisory Council on HIV and AIDS to develop and continually improve a quality continuum of care statewide that meets the identified needs of people living with HIV and AIDS. This contract s funding ended March 31, Idaho Center for Fiscal Policy (ICFP) Funded through the Northwest Area Foundation to conduct research and provide information about Idaho tax and budget issues, with particular emphasis on how Idaho pays for vital government services including education, public health and safety, and transportation. By offering data, reports, and commentary, ICFP is a source for understanding Idaho s state budget and tax policies. Healthy Children & Families Mountain States Early Head Start (MSEHS) Provides comprehensive health, social, and educational services for infants, toddlers, pregnant women, and their families through family-centered and communitybased efforts in Kootenai and Bonner Counties in northern Idaho through grants from the U.S. Department of Health and Human Services (USDHHS) and TANF, passed through from the Idaho Head Start Association. Services include home visits, parent/child educational playgroups, and classes such as CPR, money management, cooking, and child discipline. During the year, MSEHS served 159 children. MSEHS also provides assistance in linking families to needed community resources in areas of preventative health care, dental exams, immunizations, nutrition education, and developmental screenings. Some highlights of successes are measured with parents completing GED courses, enrolling in college, or becoming a first time home buyer. Maternal, Infant, and Early Childhood Home Visiting Program (MIECHV) Funded through IDH&W, MIECHV is designed to identify and provide comprehensive services to improve outcomes for families who reside in at-risk communities and improve coordination of services for at-risk communities. Using the Early Head Start Home-Based model, MIECHV is funded to serve 11 participants in Shoshone County in northern Idaho. Nutrition Works MSG is a sponsoring organization for the Child and Adult Care Food Program in Idaho. The program s goal is to help child care providers (family child care and centers) serve nutritious meals and snacks to children in their care by providing food reimbursement money and nutrition training to sponsored providers. This federal program, funded through the U.S. Department of Agriculture and passed through the Idaho Department of Education, was started almost 40 years ago and has been a part of MSG since The program supports child care facilities with education and stipends to feed over 4,000 children wellbalanced, healthy meals and snacks each month, playing an important role in helping to combat rising obesity rates. 11

14 Notes to Financial Statements June 30, 2013 and 2012 Idaho KIDS COUNT Funded by the Annie E. Casey Foundation to compile data and research that informs policy change to improve the lives of vulnerable children and their families. Idaho KIDS COUNT collects data on child well-being to measure progress, uses the information to educate policy makers and citizens about the status of Idaho children and policies to improve their well-being, and mobilizes policy and community action to secure better futures for children. Children s Health Insurance Program Reauthorization Act Outreach and Enrollment Grant (CHIPRA I and II) Funded through USDHHS s Center for Medicare & Medicaid Services (CMS) for a two year project period that ended September 29, 2011 to enroll and retain eligible children in the Medicaid and the Children s Health Insurance (CHIP) Programs in six rural Idaho counties. Through efforts of six bilingual community outreach workers, the program helped enroll or renew approximately 800 uninsured children and teens into the Idaho Children s Health Plan. On August 18, 2011, CHIPRA II, a two year grant funded by the Children s Health Insurance Program Reauthorization Act, was awarded to continue outreach efforts with a focus on reaching groups of children where significant gaps in health coverage exist. Through partnership with Idaho Primary Care Association and Idaho s Community Health Centers, project efforts are focused on finding income-eligible, uninsured children and assisting them with CHIP/Medicaid enrollment and retention. Refugee & Economic Development Services Idaho Office for Refugees (IOR) Responsible for administration of the State of Idaho s refugee resettlement program, overseeing the resettlement of 817 new refugees in Idaho during the fiscal year from 17 different countries, primarily from Bhutan, Burma, Congo, Somalia, Iraq, Afghanistan, and Eritrea. IOR receives USDHHS funds from the Federal Office of Refugee Resettlement (ORR). IOR supports interim financial assistance, English language training, employment services, case management, and social adjustment services to assist refugees to become self-supporting and integrate into the United States. Refugee Savings Program Funded through ORR, this Individual Development Account (IDA) Savings program encourages self-sufficiency through education, training, and saving and provides a match of participant savings on a one to one basis. During the fiscal year, there were 118 IDA clients actively participating to meet savings goals for home purchase, small business startups, post-secondary education/training, or vehicles when needed for employment. Global Gardens Funded through ORR s Refugee Agricultural Partnership Program and the National Institute of Food and Agriculture/USDA through its Beginning Farmers and Ranchers Development Program, Global Gardens seeks opportunities to create community gardens. Goals of the program are to increase agricultural opportunities for low income refugee families in southwest Idaho by locating land for gardens to practice commercial growing, establish model market gardens, assist beginning farmers to locate land for purchase or lease for small farm operations, provide farm planning for new American farmer courses, and sponsor refugee farmer participation in education courses and apprenticeships at local farms and gardens. 12

15 Notes to Financial Statements June 30, 2013 and 2012 Agency for New Americans (ANA) Provided initial reception and placement services to 133 refugees in the Boise area during the fiscal year from nine countries, primarily Iraq, Congo, Somalia, and Bhutan. ANA provides case management, employment, tutoring, immigration, ethnic community building, and volunteer services to new arrivals and more established refugee clients. ANA has diversified funding through the U.S. Department of State, Bureau for Population, Refugees and Migration, through a Cooperative Agreement with Episcopal Migration Ministries (EMM), State of Idaho, direct grant awards from ORR, as a subrecipient from IOR, and through community donations and support. ANA maintains a Board of Immigration Appeals accreditation for its Immigration Program. English Language Center (ELC) Primarily funded through IOR, ELC uses classroom and computer lab settings to conduct 7 levels of adult English language instruction, a literacy level class for preliterate adults, a class for refugee elders, and regular week long cultural orientation classes for newly arrived refugees, serving 485 refugees during the fiscal year. Microenterprise Lending and Technical Assistance (META) Established with funding through ORR, META s initial focus was providing consulting, business plan training, and microloans to refugees to start or expand a small business. Through diversification of funding from additional grant funders and local financial institutions, META s funding has expanded to serve a much broader base of clients including: U.S. Small Business Administration awarded an SBA Program for Investment in Microentrepreneurs Act of 1990 grant (PRIME) to provide training and technical assistance to Hispanics, refugees, and other low-to-moderate-income entrepreneurs in Ada and Canyon Counties. Northwest Area Foundation awarded a grant for Growing Green Businesses Initiative to provide training, technical assistance and microloans to start, strengthen, or expand green small businesses. The Idaho Women s Charitable Foundation provided an award for microenterprise assistance targeting low-income women in Ada and Canyon Counties. This award ended June 1, The Women s Business Center was awarded a five year annually renewable grant beginning September 30, 2011 by the U.S. Small Business Administration to provide in-depth start-up feasibility assistance, business planning, consulting, and loan packaging services to socially and economically disadvantaged women entrepreneurs with either emerging or established businesses. Funded by ORR, the Refugee Childcare Microenterprise Development Project provides funding for home-based child care mentoring programs primarily for refugee women interested in providing child care services in their homes. 13

16 Notes to Financial Statements June 30, 2013 and 2012 Rural Health Idaho Area Health Education Center (AHEC) Promotes careers in health care in underserved areas of Idaho by participating in health related conferences, providing training and learning opportunities for health care professionals and students, and maintaining a website with health care professional training, education, and employment opportunities. AHEC is a member of a partnership between the University of Washington, School of Medicine Area Health Education Center Program and the states of Washington, Wyoming, Alaska, Montana, and Idaho (WWAMI) to provide access to publicly supported medical education. Rural Hospital Performance Improvement Project (RHPI) Improves the financial, operational, and clinical performance of rural hospitals in an 8-state region of the Mississippi Delta. RHPI is funded through the USDHHS Health Resources and Services Administration and works in collaboration with the Delta state s rural communities and state rural health care organizations. Hospitals have received onsite technical assistance services in financial and operational assessments, clinical quality and processes, customer service, leadership development, business office, revenue cycle management, coding, cost reporting training, strategic planning, and other quality and process improvement assistance. This contract ended September 28, National Health Services Corps Clinician Retention Project (NHSC) Funded through IDH&W to provide retention support for clinicians who participated in NHSC programs using ARRA funding. Idaho Partnership for Hispanic Health Funded through the National Institutes of Health (NIH), this study is working with rural southwest Idaho Hispanic communities to reduce the risk and prevalence of metabolic syndrome using a promotore-centered intervention in Weiser and Mountain Home, Idaho. The five-year intervention phase of this grant, which began July 1, 2008, includes education, screening and support services via group classes, and in-home visits to participants to improve eating habits and increase physical activity. Project partners include the Marshfield Clinic Research Foundation, Weiser Memorial Hospital, Elmore Medical Center, and the Idaho Commission on Hispanic Affairs. Healthy Aging Foster Grandparents of Treasure Valley (FGP) A federally funded intergenerational mentorship program through the Corporation for National and Community Service (CNCS), with a minimum of 10 percent direct community support. FGP is funded for up to 64 limited income seniors who are placed into volunteer positions at non-profit educational centers for children who need extra attention, nurturing, or help with academics. During this fiscal year, FGP provided 66,583 volunteer hours to children in the schools, libraries, head start/early head start centers, boys and girls clubs, and other educational nonprofit locations. Retired and Senior Volunteer Program (RSVP) Serves ten counties in southwestern Idaho providing persons 55 years and older opportunities to address critical community needs and enhance their lives through volunteer service. Primarily supported with federal funds through CNCS, RSVP obtains approximately 30 percent of its funding from a variety of community sources. During this fiscal year, RSVP volunteers provided 144,135 volunteer hours to their service communities. Services to Elderly Refugees Funded through ORR, this program links refugees 60 years and older to mainstream senior services and promotes development of capacity within local aging networks to meet the cultural and linguistic needs of older refugees. Direct services include specialized English language classes and assistance with naturalization for those who have been in the United States for over five years. 14

17 Notes to Financial Statements June 30, 2013 and 2012 Friends in Action (FIA) Funded through a mix of grants, contracts, donations, and fundraising, FIA is a volunteer-based program serving family caregivers and those they care for. FIA s highly trained volunteers lead nationally-recognized self-care education programs (Chronic Disease Self-Management and Powerful Tools for Caregivers), assist in planning the annual southwest Idaho Family Caregiver Conference, and provide in-home caregiver respite and support through an AmeriCorps program called Legacy Corps. Legacy Corps is a national service project aimed at growing volunteer-powered caregiver support for veterans and military families. FIA volunteers provided over 6,000 hours of service during this fiscal year. Note 2 - Summary of Significant Accounting Policies Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents include all monies in banks and highly liquid investments including daily maturing commercial paper. The carrying value of cash and cash equivalents approximates fair value because of the shortterm maturities. Cash and cash equivalents reconciled with the Statements of Cash Flows as of June 30 is as follows: Cash and cash equivalents $ 1,360,291 $ 1,001,343 Cash held for fiduciaries (see Due to Fiduciaries below) 78,892 99,381 Cash and cash equivalents per Statement of Cash Flows $ 1,439,183 $ 1,100,724 Property and Equipment Acquisitions of property, equipment, and building improvements in excess of $5,000 are capitalized. Property and equipment are recorded at cost, or if donated, at fair value on the date of donation. Depreciation is computed using the straight-line method over the estimated useful lives of 5 years for equipment, 30 years for buildings, and 5 to 10 years for building improvements. Routine building and equipment maintenance is expensed as incurred. When property or equipment is retired or otherwise disposed of, the net book value is removed and the net gain or loss is included in determination of the change in net assets. Funding services may have a reversionary interest in certain equipment as well as the determination of use of any proceeds from sale of these assets (see Temporarily Restricted Net Assets note for additional information). MSG reviews the carrying values of property and equipment for impairment whenever events or circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. When considered impaired, an impairment loss is recognized to the extent carrying value exceeds the fair value of the asset. There were no indicators of asset impairment during the years ended June 30, 2013 and

18 Notes to Financial Statements June 30, 2013 and 2012 Depreciation expense was $68,198 and $66,149 for the years ended June 30, 2013 and 2012, respectively. Due to Fiduciaries MSG acts as fiduciary or trustee holding cash and cash equivalents in separate bank accounts on behalf of clients. MSG is the administrator for parallel savings accounts for the federally-funded Refugee Savings Program, which provides for a 1 to 1 match of federal dollars for participating refugees. Grants, Contracts, Revenues and Receivables Support received under grants and contracts is treated as an exchange transaction. Exchange transactions are reciprocal transfers in which each party receives and sacrifices something of approximately equal value. For grants and contracts, revenue is recognized to the extent of related costs incurred. Grants and contracts receivable are all due in less than one year. MSG provides credit in the normal course of business to its customers and performs ongoing credit evaluations of those customers. MSG considers the need for allowances for doubtful accounts based on factors surrounding the credit risk of specific customers, historical trends, and other information. Except for the loan losses and allowance specific to the microenterprise loans, described below, MSG has experienced no credit losses on grants and contracts during 2013 and 2012 and the allowance for doubtful accounts for grants and contracts receivable is zero as of June 30, 2013 and Microenterprise Lending Transactions Under grants from ORR, the Northwest Area Foundation, the Idaho Women s Charitable Foundation, and a variety of financial institutions, META issues microenterprise loans to generally underserved populations interested in starting or expanding a small business or green business. These populations, generally due to lack of, or poor, credit history, have difficulty obtaining traditional financing. META bridges the gap for these individuals to start or expand businesses, develop a credit history, and, for refugees, continue to learn about business practices in the United States. Individual loans range from $500 to a maximum of $15,000 for terms ranging from six months to three years. MSG has the intent and ability to hold and administer these loans for the foreseeable future. Loans are stated at the unpaid principal balances. Interest on loans, generally charged at 4 to 6 percent over the prime rate, is recognized as interest income over the term of the loan, calculated using the simple-interest method on principal amounts outstanding. Upon maturity or default, all sums due bear interest at 18% per annum until paid in full or as long as the default continues. Defaults are determined on a case-by-case basis considering excessive missed payments or failure to meet other loan obligations, as defined in each borrower s loan agreements. Loans are written-off when accounts become past due 90 days. A small program participant loan fee is collected and recognized as fee income in the period received. Management determines the need for collateral on a case-by-case basis, depending on the loan amount, borrower s business history, and personal references. Approximately 98 and 95 percent of the microenterprise loans receivable balance, at June 30, 2013 and 2012, respectively, is collateralized by borrowers business related vehicles and equipment. To determine the collateralized balance, MSG uses the lower of the ending loan receivable balance at June 30 or the fair value of the collateral. Fair value of collateral is based on Kelly Blue Book for vehicles or purchase price of applicable business assets. MSG files a lien on the vehicle s title and holds the title until the loan is paid in full or files a UCC1 lien with the State of Idaho for business equipment. 16

19 Notes to Financial Statements June 30, 2013 and 2012 The need for an allowance for loan loss is evaluated on a regular basis by management considering the collectability of loans in light of historical collection experience, estimated value of underlying collateral, circumstances of payment delays or shortfalls, and any adverse situations that may affect the borrowers ability to repay. Based on these factors, management concluded a 2 and 5 percent allowance at June 30, 2013 and 2012, respectively, was the best estimate of outstanding loans potentially unrecoverable, based on considerations including the portion of loan balances not fully covered by collateral, the loans in default status at June 30 th, and the payment histories of existing borrowers. Any subsequent recovery will offset the allowance. At June 30, 2013 and 2012, the loan receivable balances that were past due 90 days or more were $408 and $0, respectively. The microenterprise loans receivable balance for the years ending June 30, are as follows: Microenterprise loans receivable, current $ 101,625 $ 67,227 Less allowance for doubtful accounts (3,961) (6,742) Net microenterprise loans receivable, current 97,664 60,485 Microenterprise loans receivable, long term 96,424 67,620 Total microenterprise loans receivable $ 194,088 $ 128,105 Advertising Advertising costs are expensed as incurred. Advertising expense, including client outreach, amounted to $60,734 and $30,770 for the years ended June 30, 2013 and 2012, respectively. Income Taxes MSG is exempt from any federal or state income tax under Internal Revenue Code Section 501(c)(3). MSG follows the provisions of uncertain tax positions as addressed in FASB Accounting Standards Codification 740, Income Taxes. As of June 30, 2013 and 2012, the unrecognized tax benefit accrual was zero. MSG will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. MSG is no longer subject to Federal and state tax examinations by tax authorities for years before

20 Notes to Financial Statements June 30, 2013 and 2012 Financial Instruments and Credit Risk MSG manages deposit concentration risk by placing cash with financial institutions believed by management to be creditworthy. At times, amounts on deposit may exceed insured limits. To date, MSG has not experienced losses in any of these accounts. Subsequent Events MSG has evaluated subsequent events through October 28, 2013, the date which the financial statements were available to be issued. Note 3 - In-Kind Contributions and Contributed Services In-kind contributions received are measured at fair value and recognized as revenue in the period received and as assets, decreases of liabilities, or expenses depending on the form of the benefits received. In-kind contributions are classified in the Statements of Activities and Changes in Net Assets based on the nature of items received. Contributions generally consist of supplies, rent, and services. In 2012, MSG received a software donation from Microsoft in the amount of $680,000 for networking, project and fiscal management, outcome documentation, report production, and online client and public resources. MSG had integrated software valued at $64,830 and $245,422 for the years ended June 30, 2013 and 2012, respectively, related to this donation. Programs recognized in-kind contributions for items supporting each program s services for the years ending June 30, as follows: Administration - supplies $ 67,672 $ 245,422 META - supplies, rent, services, auction items 63,777 25,117 Mountain States Early Head Start - supplies, rent, services 45,692 15,548 Retired Senior Volunteer Program - supplies, rent, recognition, travel 28,692 14,387 Foster Grandparents - supplies, rent, physicals, services 22,024 23,281 Idaho Suicide Prevention Hotline - supplies, rent, services 19,413 5,400 Global Gardens - supplies, rent, services 15,513 4,717 English Language Center - supplies, services 5,595 - PATH - supplies, services, rent 3,872 5,379 Agency for New Americans - goods, services, auction items 500 7,836 Friends in Action - supplies, auction items ,434 Idaho Center for Fiscal Policy - services - 5,548 Total in-kind contributions $ 273,091 $ 364,069 18

21 Notes to Financial Statements June 30, 2013 and 2012 In the regular course of business, MSG acts as an agent for and on behalf of donors by accepting assets and transferring those assets to the specified beneficiary. These assets generally consist of food and consumables, used household items, furniture and vehicles intended directly for refugee clients and meals, supplies, or recognition items that are provided directly to RSVP or FGP volunteers while they are volunteering at schools or other nonprofit community organizations. When acting as an agent, MSG does not record these items as contributions in the statement of activities and changes in net assets or as an asset or liability in the statement of financial position, in accordance with FASB Accounting Standards Codification 958, Not-for-Profit Entities. MSG receives donated services from a variety of unpaid volunteers assisting programs or providing volunteer services in the community. No amounts have been recognized in the statement of activities because the criteria for recognition of such volunteer efforts under FASB Accounting Standards Codification 958, Not-for-Profit Entities, have not been satisfied. The estimated fair value of services provided for the years ending June 30, by unpaid volunteers for MSG programs are as follows: Retired Senior Volunteer Program $ 3,140,710 $ 3,442,270 Mountain States Early Head Start 407, ,761 Friends in Action 136, ,284 Agency for New Americans 74,935 53,111 Idaho Suicide Prevention Hotline 59,190 - English Language Center 31,835 26,469 Global Gardens 27,186 42,171 META 19,701 6,127 Idaho KIDS COUNT 2,262 - Idaho Partnership for Hispanic Health CHIPRA 70 - $ 3,900,567 $ 4,107,193 19

22 Notes to Financial Statements June 30, 2013 and 2012 Note 4 - Mortgage Payable MSG has a mortgage secured by a deed of trust on the property located at 1607 W. Jefferson St. in Boise, Idaho. This property, with related building improvements, has a carrying value of $607,871 at June 30, The mortgage is amortized over 180 months. Principal and interest is payable in monthly installments by the 10 th of each month. Monthly installments were $3,960 and interest on the unpaid balance was compounded at 5.03 percent until May 10, On that date, the interest rate was adjusted to percent and the monthly installment was reduced to $3,558. On September 5, 2012, MSG increased its mortgage by $34,000 for a new roof keeping the maturity date and amortization schedule the same. The interest rate was fixed at 3.96 percent until maturity of the loan and the monthly installment was increased to $4,019 to fully amortize the remaining principal balance at the new applicable interest rate over the remaining amortization period. Payment in full is due on the maturity date of May 10, Maturities are as follows: 2014 $ 31, , , , ,183 Thereafter 254,767 Total $ 426,602 Note 5 - Line of Credit On February 22, 2013, MSG renewed a $500,000 revolving line of credit with US Bank secured by the property located at 1607 W. Jefferson St. in Boise, Idaho. The facility bears interest at an annual rate of prime plus 0.25 percent, but no less than 4 percent. At June 30, 2013, the interest rate was 4 percent. The facility requires a current ratio of 1 to 1 and a fixed charge coverage ratio of at least 1.15 to 1. At June 30, 2013, MSG was in compliance with the covenants. Interest is payable monthly, with the final interest payment due and payable on February 15, The line of credit balance is zero at both June 30, 2013 and Note 6 - Operating Lease Arrangements MSG leases, under operating leases, buildings and office equipment located in Boise, Caldwell, Coeur d Alene, Kellogg, Mountain Home, Sandpoint, and Weiser, Idaho. The building lease terms for MSEHS centers are $1 per year for 25 years ending February 10, 2023 in Coeur d Alene and $4,313 per month for 20 years ending August 17, 2018 in Sandpoint. The Coeur d Alene lease automatically renews for another 25 years as long as MSG receives MSEHS funding. The Sandpoint lease payment was adjusted January 2008 and will adjust at 5 year intervals thereafter. The maximum amount of adjustment is equal to the percentage change in the Consumer Price Index. Due to federal grant reductions for MSEHS, the January 2013 adjustment was waived. The building lease for the MIECHV center is $350 per month for 12 months ending August 1, 2013 in Kellogg. This lease is negotiated and renewed annually, dependent upon continued funding for this program. 20

23 Notes to Financial Statements June 30, 2013 and 2012 The building lease for the Idaho Partnership for Hispanic Health program in Weiser extended through December 31, 2012 for $460 per month and in Mountain Home through March 31, 2013 for $583 per month. Both of these leases were continued on a month-to-month basis after the termination dates through April 30, MSG did not renew these leases as the program ended this fiscal year. The building lease for the English Language Center in Boise is monthly base rent of $2,805 plus triple net and utilities for 12 months ending September 30, This lease is negotiated and renewed annually, dependent upon continued funding for this program. Equipment under operating leases includes five copy machines and a postage meter in Boise, a copy machine and a postage meter in Coeur d Alene, and copy machines in Kellogg, Rathdrum, and Sandpoint, Idaho. Minimum lease payments under operating leases for buildings and equipment are as follows: Year ending June 30, Operating Lease 2014 $ 91, , , , ,731 Thereafter 8,631 Total minimum lease payments $ 378,326 Rent expense for buildings, equipment, and the allocation of rent expense to programs for the MSG-owned building for the year ended June 30, 2013 and 2012 was $305,139 and $309,718, respectively. Note 7 - Temporarily Restricted Revenue and Net Assets On November 1, 2009, MSEHS received an ARRA Expansion grant to serve 40 additional children in northern Idaho. This award included the provision for a new building in Rathdrum, Idaho. In April, 2010, land was purchased for $70,240 and the building was completed with a certificate of occupancy obtained on February 8, 2011, resulting in temporarily restricted net assets of $386,640 and $397,062 as of June 30, 2013 and 2012, respectively. According to federal regulation 45 CFR , the federal government maintains an interest in all real property acquired with grant funds; therefore the cost of the land and building will be reflected as temporarily restricted net assets. The building will be depreciated in accordance with MSG policy and temporarily restricted net assets will be released accordingly. 21

24 Notes to Financial Statements June 30, 2013 and 2012 Note 8 - Retirement Plans MSG s defined contribution 403(b) plan covers substantially all employees after one year of employment. MSG matches employee contributions two-to-one up to 5 percent of salary deferral for eligible employees. Employer contributions to the plan during the years ending June 30, 2013 and 2012 were $287,857 and $269,155, respectively. Employees are immediately vested in employer contributions. All employees, at their discretion, may participate in MSG s tax-deferred annuity 403(b) plan that allows for elective contributions per IRS Code Section 415. MSG does not match employee contributions in this plan. Note 9 - Concentration of Revenue MSG had concentrations of revenue from certain agencies, including direct and pass-through grants and contracts and fee-for-services, for the years ending June 30, as follows: Source (in millions) (in millions) U.S. Department of Health & Human Services $ 8.12 $ 9.09 U.S. Department of Agriculture $ 2.09 $ 1.98 Note 10 - Claims and Litigation MSG has been named in a number of pending complaints from individuals and outside organizations. Management believes it has meritorious defense and intends to vigorously contest such claims. While the final outcomes cannot be determined at this time, management is of the opinion that the ultimate liability, if any, from the final resolution of these matters will not have a material adverse effect on MSG s financial position. Note 11 - Contingencies A portion of MSG revenue is from government grants and contracts, which are subject to audit by the federal government. The ultimate determination of amounts received under these programs generally is based upon allowable costs reported to and audited by the government. Until such audits have been completed and final settlement reached, there exists a contingency to refund any amount received in excess of allowable costs. Management is of the opinion that no material liability will result from such audits. 22

25 Supplementary Information June 30,

26 Independent Auditor s 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 To the Board of Directors Boise, Idaho We have audited, 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, the financial statements of Mountain States Group, Inc. (MSG), a nonprofit organization, which comprise the balance sheet as of June 30, 2013, and the related statements of activities and changes in net assets, cash flows, and functional expenses for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated October 28, Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered Mountain States Group, 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 opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of s internal control. Accordingly, we do not express an opinion on the effectiveness of Mountain States Group, 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 organization 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 over financial reporting 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 financial reporting 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 yet been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether 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 W. Main St., Ste. 800 Boise, ID T F EOE

27 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. Boise, Idaho October 28,

28 Independent Auditor s Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 To the Board of Directors Boise, Idaho Report on Compliance for Each Major Federal Program We have audited 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 s major federal programs for the year ended June 30, 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 the compliance for each of 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 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 Mountain States Group, 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 Mountain States Group, Inc. s compliance. Opinion on Each Major Federal Program In our opinion, complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect of each of its major Federal programs for the year ended June 30, W. Main St., Ste. 800 Boise, ID T F EOE

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