WASHINGTON APPLE EDUCATION FOUNDATION. Financial Statements. December 31, 2012 I N D E X
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1 WASHINGTON APPLE EDUCATION FOUNDATION Financial Statements December 31, 2012 I N D E X Independent Auditors' Report... Page 1-2 Statements of Financial Position...3 Statements of Activities Statements of Changes in Net Assets...6 Statements of Functional Expenses Statements of Cash Flows Notes to Financial Statements
2 INDEPENDENT AUDITORS' REPORT To the Board of Directors Washington Apple Education Foundation Wenatchee, Washington We have audited the accompanying financial statements of Washington Apple Education Foundation, which comprise the statements of financial position as of December 31, 2012 and 2011, and the related statements of activities, changes in net assets, functional expenses and cash flows for the years then ended, and the related notes to the financial statements. Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. 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. Those standards require that we plan and perform the audits 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 auditor considers internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates 1
3 Board of Directors Washington Apple Education Foundation February 15, 2013 Page 2 made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Washington Apple Education Foundation as of December 31, 2012 and 2011, 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. Wenatchee, Washington February 15,
4 STATEMENTS OF FINANCIAL POSITION December 31, 2012 and 2011 ASSETS Cash $ (3,324,048) $ 120,343 Certificates of deposit - - Investments, at fair value [Notes 3 and 4] - - Accounts receivable - - Interest receivable - - Inventory - - Prepaid expenses - - Office equipment, net of accumulated depreciation depreciation of $20,164 and $15,413 for 2012 and 2011, respectively - - TOTAL ASSETS $ (3,324,048) $ 120,343 LIABILITIES AND NET ASSETS LIABILITIES Accounts payable $ - $ - Grants and scholarships payable - - Accrued liabilities - - Deferred revenue - - Total liabilities - - NET ASSETS Unrestricted Board designated endowment [Note 5] - - Board designated scholarship [Note 5] 154, ,312 Reserve - - Total unrestricted 154, ,312 Temporarily restricted [Note 6] 876,599 1,586,269 Permanently restricted [Note 6] 2,338,957 2,338,957 Total net assets 3,370,265 4,091,538 TOTAL LIABILITIES AND NET ASSETS $ 3,370,265 $ 4,091,538 See accompanying notes 3
5 STATEMENTS OF ACTIVITIES For the Years Ended December 31, 2012 and Temporarily Permanently Unrestricted Restricted Restricted Total Support and revenue Contributions $ - $ - $ - $ - In-kind support [Note 7] Special events [Note 8] Interest and dividends Product sales Net change in fair value of investments Other income Net assets released from restrictions 709,670 (709,670) - - Total support and revenue 709,670 (709,670) - - Expenses Farmworker education 36, ,577 Grants and scholarships 662, ,676 Industry education (31,483) - - (31,483) Management and general 96, ,682 Fundraising 53, ,826 Total expenses 818, ,278 CHANGES IN NET ASSETS $ (108,608) $ (709,670) $ - $ (818,278) 4
6 STATEMENTS OF ACTIVITIES For the Years Ended December 31, 2012 and Temporarily Permanently Unrestricted Restricted Restricted Total Support and revenue Contributions $ - $ 418,295 $ 10,700 $ 428,995 In-kind support [Note 7] Special events [Note 8] Interest and dividends Product sales Net change in fair value of investments Other income Net assets released from restrictions 674,968 (674,968) - - Total support and revenue 674,968 (256,673) 10, ,995 Expenses Farmworker education 32, ,594 Grants and scholarships 600, ,983 Industry education 181, ,578 Management and general 75, ,668 Fundraising 123, ,367 Total expenses 1,014, ,014,190 CHANGES IN NET ASSETS $ (339,222) $ (256,673) $ 10,700 $ (585,195) See accompanying notes 5
7 STATEMENTS OF CHANGES IN NET ASSETS For the Years Ended December 31, 2012 and 2011 Temporarily Permanently Unrestricted Restricted Restricted Total BALANCE AT JANUARY 1, 2011 $ 284,933 $ 1,698,267 $ 2,326,257 $ 4,309,457 Reclassification of net assets - (2,000) 2,000 - Changes in net assets (21,616) (109,998) 10,700 (120,914) BALANCE AT DECEMBER 31, ,317 1,586,269 2,338,957 4,188,543 Changes in net assets (108,608) (709,670) - (818,278) BALANCE AT DECEMBER 31, 2012 $ 154,709 $ 876,599 $ 2,338,957 $ 3,370,265 See accompanying notes 6
8 STATEMENTS OF FUNCTIONAL EXPENSES For the Years Ended December 31, 2012 and Program Services Farmworker Grants and Industry Education Scholarships Education Scholarships $ - $ 539,890 $ - Farmworker grants 22, Other grants - 38,340 (38,340) Payroll 9,491 37,964 4,068 Special events [Note 8] - 7,498 - Occupancy and office expenses [Note 10] 1,333 5, Payroll taxes and benefits [Note 9] 1,477 5, Professional fees [Note 7] Development expenses 252 7,810 - Printing 706 2, Travel and mileage 384 1, Investment management fee - 10,847 - Promotional expenses 135 4,330 1,075 Supplies Depreciation Merchandise Professional development Bank fees and charges Taxes and licenses Miscellaneous Total $ 36,577 $ 662,676 `$ (31,483) 7
9 STATEMENTS OF FUNCTIONAL EXPENSES For the Years Ended December 31, 2012 and Management Total Total and General Fundraising Expenses Expenses Scholarships $ - $ - $ 539,890 $ 477,310 Farmworker grants ,700 31,421 Other grants ,665 Payroll 43,386 40, , ,990 Special events [Note 8] - (7,498) - 68,490 Occupancy and office expenses [Note 10] 6,096 5,714 19,047 22,345 Payroll taxes and benefits [Note 9] 6,750 6,328 21,094 23,078 Professional fees [Note 7] 18,935-18,935 19,146 Development expenses - 3,510 11,572 8,581 Printing 3,229 3,027 10,090 11,736 Travel and mileage 1,758 1,646 5,490 3,921 Investment management fee 1,143-11,990 9,730 Promotional expenses - - 5,540 7,414 Supplies ,412 3,436 Depreciation 4,751-4,751 4,117 Merchandise Professional development 7,051-7,051 - Bank fees and charges 2,029-2,029 - Taxes and licenses Miscellaneous ,810 Total $ 96,682 $ 53,826 $ 818,278 $ 1,014,190 See accompanying notes 8
10 STATEMENT OF FUNCTIONAL EXPENSES For the Year Ended December 31, Program Services Farmworker Grants and Industry Education Scholarships Education Scholarships $ - $ 477,310 $ - Farmworker grants 26,730 4,691 - Other grants - 38, ,096 Payroll 3,660 35,377 13,419 Special events [Note 8] - 7,794 - Occupancy and office expenses [Note 10] 670 6,480 2,458 Payroll taxes and benefits [Note 9] 692 6,693 2,539 Professional fees [Note 7] Development expenses 196 3,530 - Printing 352 3,403 1,291 Travel and mileage 118 1, Investment management fee - 8,628 - Promotional expenses 73 6, Supplies Depreciation Merchandise Professional development Bank fees and charges Taxes and licenses Miscellaneous Total $ 32,594 $ 600,983 $ 181,578 9
11 STATEMENT OF FUNCTIONAL EXPENSES For the Year Ended December 31, Management Total and General Fundraising Expenses Scholarships $ - $ - $ 477,310 Farmworker grants ,421 Other grants ,665 Payroll 31,717 37, ,990 Special events [Note 8] - 60,696 68,490 Occupancy and office expenses [Note 10] 5,810 6,927 22,345 Payroll taxes and benefits [Note 9] 6,000 7,154 23,078 Professional fees [Note 7] 19,146-19,146 Development expenses - 4,855 8,581 Printing 3,052 3,638 11,736 Travel and mileage 1,020 1,215 3,921 Investment management fee 1,102-9,730 Promotional expenses - - 7,414 Supplies 894 1,065 3,436 Depreciation 4,117-4,117 Merchandise Professional development Bank fees and charges Taxes and licenses Miscellaneous 2,810-2,810 Total $ 75,668 $ 123,367 $ 1,014,190 See accompanying notes 10
12 STATEMENTS OF CASH FLOWS For the Years Ended December 31, 2012 and CASH FLOWS FROM OPERATING ACTIVITIES Cash received from donors and customers $ - $ 743,595 Cash paid to suppliers, employees and award recipients (813,527) (955,563) Interest and dividends received - 219,052 Net cash provided by operating activities (813,527) 7,084 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sale of certificates of deposit 311, ,000 Purchase of certificates of deposit (1,149,000) (347,380) Proceeds from sale of investments 2,291, ,001 Purchase of investments (4,083,584) (326,201) Proceeds from note receivable - 19,780 Purchase of office equipment (1,051) (6,397) Net cash provided by investing activities (2,630,864) 18,803 INCREASE IN CASH (3,444,391) 25,887 CASH - BEGINNING OF YEAR 120,343 94,456 CASH - END OF YEAR $ (3,324,048) $ 120,343 11
13 STATEMENTS OF CASH FLOWS For the Years Ended December 31, 2012 and 2011 RECONCILIATION OF CHANGES IN NET ASSETS TO NET CASH PROVIDED BY OPERATING ACTIVITIES Changes in net assets $ (818,278) $ (585,195) Noncash and nonoperating income Net change in fair value of investments - 87,373 Contributions - (10,450) Loss on disposal of asset Noncash expenses Depreciation 4,751 4,117 Professional fees (Increase) decrease in operating assets Accounts receivable - (16,331) Interest receivable - 1,269 Inventory - 2,738 Prepaid expenses - (2,154) Increase (decrease) in operating liabilities Accounts payable Grants and scholarships payable - 63,452 Accrued liabilities - (1,999) Deferred revenue - (2,320) Net cash provided by operating activities $ (813,527) $ (457,197) See accompanying notes 12
14 NOTES TO FINANCIAL STATEMENTS December 31, 2012 and 2011 NOTE 1 - ORGANIZATION Washington Apple Education Foundation (the Foundation ) is a nonprofit organization incorporated in The purpose of the Foundation is to coordinate, promote and develop educational opportunities on behalf of the Washington tree fruit industry. Its activities include industry education, farmworker education and establishing and administering fruit industry scholarships and grants. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Basis of accounting The accompanying financial statements have been prepared on the accrual basis of accounting. Under this method of accounting, support and revenue are recognized when earned and expenses are recognized when goods or services are received, whether or not paid. B. Financial statement presentation The Foundation reports information regarding its financial position and activities according to three classes of net assets: Unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. Net assets of the Foundation are classified and reported as follows: Unrestricted net assets bear no donor limitations. The use of these funds is determined by the Foundation s Board of Directors. Temporarily restricted net assets represent assets whose use by the Foundation is limited by donor-imposed stipulations that either expire with the passage of time or can be fulfilled and removed by actions of the Board of Directors pursuant to those stipulations. When a restriction expires, temporarily restricted net assets are reclassified to unrestricted or permanently restricted net assets and reported in the statements of activities as net assets released from restrictions. Permanently restricted net assets represent assets whose use by the Foundation is limited by donor-imposed stipulations that neither expire with the passage of time nor can be fulfilled or otherwise removed by actions of the Board of Directors. C. Cash Cash consists of cash on hand and amounts on deposit in bank accounts and highly liquid investments with maturities of three months or less at the date of acquisition. Cash in money market accounts with brokers or in investment pools are considered to be investments. 13
15 NOTES TO FINANCIAL STATEMENTS December 31, 2012 and 2011 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued D. Investments Investments in equity and fixed income securities with readily determinable market values are recorded at fair value. Investments in securities traded on organized securities exchanges are valued at the closing price on the last business day of the fiscal year; securities traded on the over-the-counter markets are valued at the last reported bid price. The fair value of other investments, principally notes receivable for which quoted market prices were not available, were determined by management using methods it considers appropriate. Securities are generally held in custodial investment accounts administered by certain financial institutions. Investments are made according to the Investment Policies adopted by the Foundation s Board of Directors. These guidelines provide for investment in equities, fixed income and other securities with performance measured against appropriate indices. Outside parties are contracted by the Foundation for the purpose of providing Board education, investment management, evaluation of investment advisors, and compliance with investment policies. The Foundation pools most of its funds in order to obtain greater investment leverage and more efficient administration. The allocation of income, realized and unrealized gains or losses from pooled investments, is calculated based on the average percentage share of each fund's balance in the pool. Investment securities, in general, are exposed to various risks, including interest rate, credit, and overall market volatility. Due to the level of risk associated with certain longterm investments, it is reasonably probable that changes in the values of these investments will occur in the near term and that such changes could materially affect the amounts reported in the statements of financial position. E. Accounts receivable Accounts receivable represents amounts related to various fundraising efforts and are stated at net realizable value. Accounts receivable are unsecured and are considered fully collectible. Therefore, an allowance for doubtful accounts is not considered necessary at December 31, 2012 and F. Inventory Inventory consists of logo products and note cards. It is stated at the lower of cost, on a first-in, first-out basis, or market if purchased and at the estimated fair market value if received through donations. 14
16 NOTES TO FINANCIAL STATEMENTS December 31, 2012 and 2011 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued G. Office equipment Office equipment includes those assets used in the operations of the Foundation with an estimated useful life of over one year. They are recorded at cost or, if donated, at the estimated fair market value at the date of donation. Depreciation is recorded using the straight-line method over the estimated useful lives of the individual assets. H. Federal tax status The Foundation operates as a tax exempt organization under Section 501(c)(3) of the Internal Revenue Code; therefore, no provision for Federal income tax is presented. The Foundation has also been classified as a publicly supported organization under Sections 509(a)(1) and 170(b)(1)(A)(vi) of the Internal Revenue Code. The Foundation receives certain revenues that are considered unrelated business taxable income. For the years ended December 31, 2012 and 2011, the Foundation recognized no income tax related to unrelated business taxable income. The Foundation has adopted the provisions of FASB ASC Management has evaluated the Foundation s tax positions and concluded the Foundation has taken no uncertain tax positions requiring adjustment to the financial statements to comply with these provisions. With few exceptions, the Foundation is no longer subject to income tax examinations by U.S. Federal tax authorities for the years before I. Grants and scholarships Grants and scholarships are approved by the Board of Directors of the Foundation in accordance with their respective bylaws and guidelines. Typically grants and distributions are recorded in the financial statements when approved. However, grants and scholarships approved by the Board of Directors that are payable upon the performance of specified conditions by the grantee are not reflected as grants and scholarships payable in the statements of financial position until such time as those conditions are satisfied. J. Functional allocation of expenses The costs of providing the various programs and other activities have been summarized on a functional basis in the statements of activities. Accordingly, certain costs have been allocated among the programs and supporting services benefited. K. Advertising Advertising costs are expensed as incurred. 15
17 NOTES TO FINANCIAL STATEMENTS December 31, 2012 and 2011 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued L. Concentrations of credit risk The Foundation maintains cash balances in one financial institution. The balances are insured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000. Throughout the fiscal year, the cash balances in the financial institutions may exceed the $250,000 insurance limit. Funds held in money market accounts and classified as investments on the statements of financial position are not insured by the FDIC. M. Donated investments Donated investments are recorded at market value on the date acquired and are typically converted to cash immediately thereafter. N. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. O. Statements of cash flows For purposes of the statements of cash flows, the Foundation considers all highly liquid debt instruments purchased with an original maturity of three months or less to be cash. NOTE 3 - FAIR VALUE MEASUREMENTS GAAP requires fair value to be determined based on the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. 16
18 NOTES TO FINANCIAL STATEMENTS December 31, 2012 and 2011 NOTE 3 - FAIR VALUE MEASUREMENTS - continued GAAP uses a three-level valuation hierarchy based on observable and non-observable inputs. Observable inputs consist of data obtained from independent sources. Nonobservable inputs reflect market assumptions. These two types of inputs are used to create the fair value hierarchy, giving preference to observable inputs. Financial assets and liabilities classified as Level 1 have fair value based on unadjusted quoted market prices for identical instruments in active markets. Financial assets and liabilities classified as Level 2 have fair values based on quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in inactive markets, and model-derived valuations whose inputs are observable. Financial assets and liabilities classified as Level 3 have fair values based on value drivers that are unobservable. The Foundation does not have any financial assets or liabilities measured on a non-recurring basis. There were no changes in the valuation techniques during the current year. Fair values of assets measured on a recurring basis at December 31, 2012 and 2011 were as follows: Fair Value Measurements at December 31, 2012 Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable Identical Assets Inputs Inputs (Level 1) (Level 2) (Level 3) Total Equities US large cap funds $ 988,591 $ - $ - $ 988,591 Small mid cap funds 229, ,459 International funds 527, ,251 Fixed income Intermediate bond funds 984, ,920 Cash Equivalents Money market funds 365, ,395 Note receivable [Note 4] Total financial assets $ 3,095,616 $ - $ - $ 3,095,616 17
19 NOTES TO FINANCIAL STATEMENTS December 31, 2012 and 2011 NOTE 3 - FAIR VALUE MEASUREMENTS - continued Fair Value Measurements at December 31, 2011 Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable Identical Assets Inputs Inputs (Level 1) (Level 2) (Level 3) Total Equities US large cap funds $ 657,688 $ - $ - $ 657,688 Small mid cap funds 198, ,442 International funds 258, ,748 Fixed income Intermediate bond funds 49, ,122 Cash Equivalents Money market funds 70, ,300 Note receivable [Note 4] Total financial assets $ 1,234,300 $ - $ - $ 1,234,300 A reconciliation of the beginning and ending balances by each major category of assets for fair value measurements made using significant unobservable inputs (Level 3) follows: Fair Value Measurements for non-marketable investments Balance at December 31, 2010 $ 2,187,982 Principal received (19,780) Discount earned 8,600 Balance at December 31, Principal received (2,669,402) Discount earned 492,600 Balance at December 31, 2012 $ (2,176,802) 18
20 NOTES TO FINANCIAL STATEMENTS December 31, 2012 and 2011 NOTE 4 - NOTE RECEIVABLE A note receivable from Auvil Fruit Company, secured by shares of the Company's stock, was due in annual installments of $208,203, including interest at 7%. The note was paid in full in $ - $ - NOTE 5 - DESIGNATED ASSETS The Board of Directors has designated two funds within the Foundation s unrestricted net assets. The Board designated endowment fund was created from the proceeds of the 2003 Tree Fruit Cookbook. The Board designated scholarship fund was created to provide scholarship program support from unrestricted net assets. NOTE 6 - ENDOWMENT FUNDS The Foundation s endowment funds consist of funds established to provide ongoing support for farmworker education and operations. As required by GAAP, net assets associated with endowment funds are classified and reported based on the existence or absence of donor-imposed restrictions. In the absence of donor restrictions, the Foundation follows the Uniform Prudent Management of Institutional Funds Act of 2009 (UPMIFA). UPMIFA abolishes the historic dollar value and allows the Foundation to spend as much of an endowment fund as it determines to be prudent, regardless of whether the fund value is below its historic dollar value. As of December 31, 2012 and 2011, endowment net assets consisted of the following: 2012 Temporarily Permanently Unrestricted Restricted Restricted Total Donor restricted endowment funds $ - $ 4,002 $ 19,850 $ 23, Temporarily Permanently Unrestricted Restricted Restricted Total Donor restricted endowment funds $ - $ 1,787 $ 18,800 $ 20,587 19
21 NOTES TO FINANCIAL STATEMENTS December 31, 2012 and 2011 NOTE 6 - ENDOWMENT FUNDS - continued Changes to endowment net assets for the years ended December 31, 2012 and 2011 were as follows: Temporarily Permanently Unrestricted Restricted Restricted Total Net endowment assets, January 1, 2011 $ - $ 2,523 $ 16,700 $ 19,223 Endowment investment return Interest and dividends, net of fees Realized and unrealized gains - (1,086) - (1,086) Contributions - - 2,100 2,100 December 31, 2011 $ - $ 1,787 $ 18,800 $ 20,587 Endowment investment return Interest and dividends, net of fees Realized and unrealized gains - 1,791-1,791 Contributions - - 1,050 1,050 Net endowment assets, December 31, 2012 $ - $ 4,002 $ 19,850 $ 23,852 The Foundation has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to maintain the purchasing power of the endowment assets. Under these policies, as approved by the Board of Directors, the endowment assets are invested in a manner that is intended to produce results that, over time, will provide a real rate of return equal to the spending rate while assuming a reasonable level of investment risk. 20
22 NOTES TO FINANCIAL STATEMENTS December 31, 2012 and 2011 NOTE 7 - DONATED SERVICES AND MATERIALS In-kind support provided by various donors, are recognized at their fair market value in the financial statements as both revenue and expense. In-kind support received for the years ended December 31, 2012 and 2011, includes donated services and materials of $0 and $870, respectively. NOTE 8 - SPECIAL EVENTS Revenue and expenses from special events for 2012 and 2011 were as follows: Golf Tournament Hort Show Hort Show Scholarship and Auction Raffle Auction Luncheon Other Total Total Revenues $ - $ - $ - $ - $ - $ - $ 255,631 Direct expenses ,490 Net proceeds ,141 Allocated expenses 14,237 2,034 10,169 10,169 4,067 40,676 37,817 Net proceeds after allocated expenses $ (14,237) $ (2,034) $ (10,169) $ (10,169) $ (4,067) $ (40,676) $ 149,324 NOTE 9 - RETIREMENT PLAN The Foundation adopted a SIMPLE IRA retirement plan on August 13, Eligible employees may contribute to the plan by requesting amounts be withheld from their salary and remitted to the plan by the Foundation. The Foundation matches employee contributions up to 3% of their compensation. Employer contributions were $2,527 and $2,208 for 2012 and 2011, respectively. NOTE 10 - OPERATING LEASE The Foundation rents its office space under a one year operating lease with monthly payments of $676 through August 31, The annual rent for the years ended December 31, 2012 and 2011, was $8,
23 NOTES TO FINANCIAL STATEMENTS December 31, 2012 and 2011 NOTE 10 - OPERATING LEASE - continued Future minimum lease payments are as follows: Year Ending Amount December 31, 2013 $ 5,410 NOTE 11 - SUBSEQUENT EVENTS The Foundation has evaluated subsequent events through February 15, 2013, the date which the statements were available to be issued. 22
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