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JESSIE TRICE COMMUNITY HEALTH CENTER, INC.

FINANCIAL STATEMENTS

JANUARY 31, 2014 AND 2013

JESSIE TRICE COMMUNITY HEALTH CENTER, INC.FINANCIAL STATEMENTS


TABLE OF CONTENTS

PAGE(S)

Independent Auditors’ Report 1-2

FINANCIAL STATEMENTS

Statements of Financial Position 3

Statements of Activities 4

Statements of Cash Flows 5

Notes to the Financial Statements 6-20

SUPPLEMENTAL SCHEDULES

Schedules of Functional Expenses 21-22

Schedules of State Earnings 23-24

Schedule of Substance Abuse & Mental Health ServicesAudited Cost Center Operating and Capital Budget 25-28

Si IARPTON, BRUNSON & COMPANY, PA.

______

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INDEPENDENT AUDITOR’S REPORT

To the Board of Directorsof Jessie Trice Community Health Center, Inc.

Report on the Financial Statements

We have audited the accompanying financial statements of Jessie Trice Community HealthCenter, Inc. (the ‘Center”) (a nonprofit organization), which comprise the statements of financialposition as of January 31, 2014 and 2013, and the related statements of activities and cashflows 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 financialstatements in accordance with accounting principles generally accepted in the United States ofAmerica; this includes the design, implementation, and maintenance of internal control relevantto the preparation and fair presentation of financial statements that are free from materialmisstatement, 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 theUnited States of America and the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States. Thosestandards require that we plan and perform the audit to obtain reasonable assurance aboutwhether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts anddisclosures in the financial statements. The procedures selected depend on the auditor’sjudgment, including the assessment of the risks of material misstatement of the financialstatements, whether due to fraud or error. In making those risk assessments, the auditorconsiders internal control relevant to the entity’s preparation and fair presentation of thefinancial statements in order to design audit procedures that are appropriate in thecircumstances, but not for the purpose of expressing an opinion on the effectiveness of theentity’s internal control. Accordingly, we express no such opinion. An audit also includesevaluating the appropriateness of accounting policies used and the reasonableness ofsignificant accounting estimates made by management, as well as evaluating the overallpresentation of the financial statements.

I

We believe that the audit evidence we have obtained is sufficient and appropriate to provide abasis for our audit opinion.

Opinion

In our opinion, the financial statements referred to above present fairly, in all material respects,the financial position of Jessie Trice Community Health Center, Inc. as of January 31, 2014 and2013, and the changes in its net assets and its cash flows for the years then ended inaccordance with accounting principles generally accepted in the United States of America.

Other Matter

Our audits were conducted for the purpose of forming an opinion on the financial statements asa whole. The schedules of functional expenses, state earnings and substance abuse & mentalhealth services audited cost center operating and capital budget on pages 21 through 28 arepresented for purposes of additional analysis and are not a required part of the financialstatements. Such information is the responsibility of management and was derived from andrelates directly to the underlying accounting and other records used to prepare the financialstatements. The information has been subjected to the auditing procedures applied in the auditof the financial statements and certain additional procedures, including comparing andreconciling such information directly to the underlying accounting and other records used toprepare the financial statements or to the financial statements themselves, and other additionalprocedures in accordance with auditing standards generally accepted in the United States ofAmerica. In our opinion, the information is fairly stated in all material respects in relation to thefinancial statements as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated June3, 2014, on our consideration of the Center’s internal control over financial reporting and on ourtests of its compliance with certain provisions of laws, regulations, contracts, and grantagreements and other matters. The purpose of that report is to describe the scope of our testingof internal control over financial reporting and compliance and the results of that testing, and notto provide an opinion on internal control over financial reporting or on compliance. That report isan integral part of an audit performed in accordance with Government Auditing Standards inconsidering the Center’s internal control over financial reporting and compliance.

SiIAFWTON. BRtiSON & COMPANY. PA. •l

JESSIE TRJCE COMMUNITY HEALTH CENTER, INC.STATEMENTS OF FINANCIAL POSITION


ASSETS

Current Assets:

Cash

Cash — restricted

Patient services receivable, net

Other grants and contracts receivable

Mortgage receivable

Prepaid expenses and other current assets

Government securities - designated reserve

____________

Total current assets

_____________

Property and equipment, net

Construction-in-progress

Investments

Security deposits

____________

Total Assets

____________

LIABILITIES AND NET ASSETS

Current Liabilities:

Accounts payable and accrued expenses

Compensated absences

Refundable advances

Mortgage payable, current

____________

Total current liabilities

_____________

Mortgage payable, less current maturities

____________

Total liabilities

_____________

Net Assets:

Unrestricted

Temporarily restricted

_____________

Total net assets

_____________

Total Liabilities and Net Assets

____________

The accompanying notes are an integral part of these financial statements.

2014 2013

$ 530,862 $4,541,645

621,352

983,634

13,344

476,623

708,283 —

7,875,743 —

9,787,426

26,946

380,030

29,516

18.099.661

918,058

1,462,775

1,201,116

637,395

13,344

234,996

699,977

5,167,661

10,198,134

13,753

180,030

14,516

15.574.094$

$ 569,449 $ 483,637

1,233,024 1,114,387

3,282,933 29,606

158,442 159,294

5,243,848 1,786,924

2,670,209 2,828,651

7,914,057 4,615,575

9,477,321 10,258,542

708,283 699,977

10,185,604 10,958,519

$ 18,099.661 $ 15,574.094

3

JESSIE TRICE COMMUNITY HEALTH CENTER, INC.STATEMENTS OF ACTIVITIES

FOR THE YEARS ENDED JANUARY 31, 2014 AND 2013

2014 2013OPERATING REVENUE

DHHS grants $ 8,582,899 $ 8,271,919

Patient services revenue 7,499,710 8,176,125

Other grants and contracts 4,187,757 4,329,163

Interest income 11,626 27,553

In-kind services & supplies - 94,406

Other 426,909 683,845

Total Operating Revenue 20,708,901 21,583,011

OPERATING EXPENSES

Program services:

Medical services 12,662,153 12,169,473

Dental services 1,421,397 1,358,316

Health resources, administrative and HIV services 1,089,948 1,101,794

Health and rehab services - substance abuse 1,449,072 1,456,212

Community promotion 377,257 389,093

Other 218,707 191,570

Total program services 17,218,534 16,666,458

Supporting services:

General and administrative 4,263,282 4,070,886

Total supporting services 4,263,282 4,070,886

Total Operating Expenses 21,481,816 20,737,344

Increase in net assets (772,915) 845,667

Net assets, beginning of year 10,958,519 10,112,852

Netassets, end of year $ 10,185,604 $ 10.958.519


4

JESSIE TRICE COMMUNITY HEALTH CENTER, INC.STATEMENTS OF CASH FLOWS


2014 2013Cash flows from operating activities:

Increase in net assets $ (772,915) $ 845,667

Adjustments to reconcile increase in net assets to netcash provided by operating activities:Depreciation and amortization 711,992 689,580Provision for bad debts 451,714 651,658Gain on disposition of assets - 120,020

Change in assets and liabilities:(Increase) decrease in:

Patient services receivable 128,050 (1,081,584)Other grants and contracts receivable (346,239) 21,009Prepaid expenses and other current assets (241,627) 38,887Security deposits (15,000) 15,092

Increase (decrease) in:Accounts payable and accrued expenses 85,812 (207,387)Accrued compensation 118,637 (41,983)Refundable advances 3,253,327 (332,888)

Net cash provided by operating activities 3,373,751 718,071

Cash flows from investing activities:Purchases of property and equipment (301,284) (257,237)Payment on construction-in-progress (13,193)Purchase of investment - HCC (200,000)

___________

Net cash used in investing activities (514,477) (257,237)

Cash flows from financing activities:Payment into government securities — designated (8,306) (22,141)Repayments of line of credit payable (1,000)Repayments of mortgage payable (159,294) (779,056)

Net cash used in financing activities (167,600) (802,197)

Increase (decrease) in cash 2,691,674 (341,363)Cash, beginning of year 2,380,833 2,722,196Cash, end of year $ 5,072.507 $ 2.380.833

Supplemental disclosure of cash flow information:Interest paid $ 156.036 $ 172,839


5

JESSIE TRICE COMMUNITY HEALTH CENTER, INC.NOTES TO FINANCIAL STATEMENTS


Note I - Organization

Jessie Trice Community Health Center, Inc. (the ‘Center”) operates healthcare centerslocated in metropolitan Miami-Dade County, Florida. The Center provides a broad rangeof health services to a largely medically underserved population.

The US Department of Health and Human Services (the “DHHS”) provides substantialsupport to the Center. The Center is obligated under the terms of the DHHS grants tocomply with specified conditions and program requirements set forth by the grantor.

Note 2 - Summary of Significant Accounting Policies

Basis of Accounting

The accounting and reporting policies of the Center conform with United Statesgenerally accepted accounting principles (GAAP) as codified in the FinancialAccounting Standards Board (FASB) Accounting Standards Codification (ASC).

Basis of presentation

The Center’s financial statements are presented in accordance with FinancialAccounting Standards Board in its Accounting Standards Codification (ASC) Topic 958,Not-for-Profit Entities. Under FASB ASC 958, the Center is required to reportinformation regarding its financial position and activities according to three classes ofnet assets:

Unrestricted - Unrestricted net assets include all net assets, which are neithertemporarily nor permanently restricted and are available for use by the Center.

Temporarily restricted - Temporarily restricted net assets include board designatedreserve for which time and purpose restrictions have not been met and the ultimatepurpose of the board designated reserve is not permanently restricted. Net assetsreleased from restrictions represent net assets that became unrestricted because ofexpenses incurred during the year or the passage of time satisfied the originalrestriction. The Center has temporarily restricted assets of $708,283 and $699,977 atJanuary 31, 2014 and 2013, respectively.

Permanently restricted - Permanently restricted net assets consist of contributionssubject to donor-imposed stipulations that they be maintained permanently by theCenter. The Center did not have any permanently restricted net assets at January 31,2014 and 2013.

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Note 2 - Summary of Significant Accounting Policies (cont’d)

Use of estimates

The preparation of financial statements in conformity with accounting principlesgenerally accepted in the United States of America requires management to makeestimates and assumptions that affect the reported amounts of assets and liabilities anddisclosure of contingent assets and liabilities at the date of the financial statements.Estimates also affect the reported amounts of revenue and expenses during thereporting period. Actual results could differ from those estimates.

Cash

The Center maintains its cash in bank deposit accounts which, at times, may exceedthe Federal Deposit Insurance Corporation (FDIC) coverage limit. Management believesthe Center is not exposed to any significant credit risk related to cash. The Center hasnot experienced any losses in such accounts.

Restricted cash

The Center has a cash collateral account that serves to secure and service loan with TDBank. While cash deposits are made into this account, it is considered essentially a zerobalance account and no sums can be withdrawn.

Patient services receivable, net

Patient services receivable are reported at their outstanding unpaid principal balancesreduced by an allowance for doubtful accounts the Center estimates doubtful accountsbased on historical bad debts, factors related to specific patients’ ability to pay andcurrent economic trends. The Center writes off accounts receivable against theallowance when a balance is determined to be uncollectible.

Property and equipment

Property and equipment is recorded at cost with a capitalization policy of $1,000.Depreciation and amortization is recorded on a straight-line basis over the estimateduseful lives of the assets, which are 5 years for equipment and vehicle, 7 years forfixtures, and 25 years for building and improvement.

When assets are retired or otherwise disposed of, the cost and related accumulateddepreciation are removed from the accounts, and any resulting gain or loss is reflectedin the current period.

Construction-in-progress

Construction-in-progress is recorded at cost and includes construction cost as well ascapitalization of real estate taxes, insurance and interest. Depreciation is recorded whenconstruction is substantially complete and the asset is placed into service.

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Impairment of assets

The Center accounts for its investment in Prestige Health Choice and Property andequipment under the FASB ASC 360-10-50-2 (formerly Statements of FinancialAccounting Standards (“SFAS”) No. 144)”Accounting for the Impairment or Disposal ofLong Lived Assets” which requires the Center to write down to fair market value longterm assets that have been impaired. The amount of the impairment loss is the amountby which the carrying value exceeds the fair market value of the property. The Centerdid not recognize an impairment loss for the years ended January 31, 2014 and 2013.

Government securities — designated reserve

Government securities — designated reserve consist of investments in governmentsecurities which are recorded at fair market value. These securities are restricted forfunding future Center’s development.

Compensated absences

The Center’s policies provide for granting of a specific number of days of vacation andsick leave with pay or paid time off (PTO). In addition, these policies provide for payingan employee for unused vacation and holiday upon termination. Compensatedabsences are accrued when earned.

Refundable advances

The Center’s policy is to record restricted or unearned grant awards as refundableadvances until expended or earned for the purpose of the grant, at which time itbecomes unconditional and is recognized as revenue.

Reclassifications

Certain amounts in the accompanying 2013 financial statements may have beenreclassified to conform to the 2014 presentation.

Contributions

In accordance with FASB ASC 958, Not-for-Profit Entities, contributions received arerecorded as unrestricted, temporarily restricted, or permanently restricted supportdepending on the existence and/or nature of any donor restrictions. When a restrictionexpires (that is, when a stipulated time restriction ends or purpose restriction isaccomplished), temporarily restricted net assets are reclassified to unrestricted netassets and reported in the Statement of Activities as “satisfaction of donor imposedrestrictions”.

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Grants and contracts revenue

Revenue from government grants and contracts designated for use in specific activitiesis recognized in the period when expenditures have been incurred in compliance withthe grantor’s restrictions. Grants and contracts awarded for the acquisition of long-livedassets are reported as unrestricted non-operating revenue, in the absence of donorstipulations to the contrary, during the fiscal year in which the assets are acquired. Cashreceived in excess of revenue recognized is recorded as refundable advances.

Patient services revenue

Patient services revenue is reported at the estimated net realizable amounts frompatients, third-party payors and others for services rendered. Self-pay revenue isrecorded at published charges with charitable allowances deducted to arrive at net self-pay revenue. All other patient services revenue is recorded at published charges withcontractual allowances deducted to arrive at patient services, net.

Net patient services revenue from the Medicaid and Medicare programs accounted forapproximately 67% and 8% and 71% and 10%, respectively, of the Center’s patientservices revenue for the years ended January 31, 2014 and 2013, respectively. Lawsand regulations governing the Medicaid and Medicare programs are complex andsubject to interpretation. The Center believes that it is in compliance with all applicablelaws and regulations and is not aware of any pending or threatened investigationsinvolving allegations of potential wrongdoing. While no such regulatory inquiries havebeen made, compliance with such laws and regulations can be subject to futuregovernment review and interpretation, as well as significant regulatory action includingfines, penalties, and exclusion from the Medicaid and Medicare programs.

Income taxes

The Center has been granted an exemption from income taxes under Internal RevenueCode Section 501(c)(3) as a nonprofit organization and is classified as a public charity.Accordingly, income tax expense is limited to activities that are deemed by the InternalRevenue Service to be unrelated to their exempt purposes.

No provision for income taxes has been reflected in the accompanying financialstatements. There was no unrelated business income for fiscal years ended January 31,2014 and 2013.

The Center’s federal exempt organization tax returns for the years ended January 31,2013, 2012, and 2011 are subject to examination by the Internal Revenue Service,generally for three years after they are filed.

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Allocation of administrative and indirect costs

Directly identifiable expenses are charged to programs and supporting services.Management and general administrative expenses include those expenses that are notdirectly identifiable with any other specific function but provide for the overall support ofthe Center. Such expenses are allocated on the basis of occupancy of square footage.Depreciation is allocated on the basis of usage of the related property and equipment.

Date of management’s evaluation

Management has evaluated subsequent events through June 3, 2014, the date onwhich the financial statements were available to be issued. No subsequent events wereidentified that required adjustment to or disclosure within the financial statements.

Note 3 - Cash Restricted

Restricted cash was approximately $4,542,000 and $1,463,000 for the years endedJanuary 31, 2014 and 2013, respectively. This account is insured by the FederalDeposit Insurance Corporation (FDIC) up to $250,000. The amount consists ofproceeds received in advance and escrow deposit for debt covenant.

Note 4 - Patient Services Receivable, Net

Patient services receivable, net, consist of the following at January 31:

2014 2013

Medicaid $ 758,749 $ 1,152,634

Medicare 27,326 62,631

Other third-party payors 36,986 48,553

Self-pay 211,607 143,585

Subtotal 1,034,668 1,407,403Less: allowance for doubtful accounts and contractual

allowance (413,316) (206,287)

Total patient services receivable, net $ 621.352 $ 1.201,116

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Note 5 - Other Grants and Contracts Receivable

Other grants and contracts receivable consist of the following for the year ended January 31:

2014 2013Federal Program:

Department of Health and Human Services (DHHS):Early Intervention HIV Services (Ryan White Part C) $ 156,818 $ 26,437Section 330 50,925Minority AIDS Research Initiative 77,500

State of Florida:Department of Health and Rehabilitative Services:

Alcohol, Drug Abuse and Mental Health Services 164,670 103,224Healthy Start 56,280 163,979Closing the GAP 4,006 8,530African American Testing Initiative 12,100 12,230

Metro Dade County:Ryan White Part A 60,414 2,502

Health Choice Network:Children’s Trust— Health Connect in Our Schools 104,811 211,548

Other:

Children’s Trust — Health Connect 37,338 35,432Health Foundation of South Florida — Oral Health - 38,000Waigreens Pharmacy 340B 56,765 -

Other (Project Screen, Urban League, etc.) 202,007 35,513Total Other Grants and Contracts Receivable $ 983,634 $ 637,395

Note 6 - Mortgage Receivable

During the year ended January 31, 2001, the Center sold a building for $600,000. Underthe terms of the mortgage, the loan is receivable in 120 monthly installments of$13,347, including interest at 6% per annum. The outstanding balance as of January31, 2014 and 2013 was $13,344.

Note 7 - Construction-in- Progress

Construction-in-progress relating to the Center’s capital improvement projectsamounted to approximately $27,000 and $14,000 for the years ended January 31, 2014and 2013, respectively. The facility was completed in October 2011.

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Note 8 - Property and Equipment, Net

Property and equipment, net, consists of the following at January 31:

2014 2013

Land $ 186,528 $ 186,528

Buildings and improvements 14,521,020 14,467,485

Furniture and fixtures 943,673 847,798

Movable equipment 1,965,791 1,813,915

Vehicle 68,519 68,519

17,685,531 17,384,245

Less accumulated depreciation and amortization (7,898,103) (7,186,111)

$ 9.787,428 $ 10,198,134

Depreciation and amortization expense was approximately $712,000 and $690,000 for theyears ended January 31, 2014 and 2013, respectively.

Note 9 - Investments

The Center has 18,214 Class A shares in Prestige Health Choice, LLC, which valued$180,030 at January 31, 2014 and 2013.

Additionally, the Center has a member interest in the for-profit limited liability company,Health Choice Care, LLC (“HCC”). HCC commenced operations in 2013. HCC is anAccountable Care Organization (“ACO”) that has been authorized by the state of Floridaand is jointly owned by Health Choice Network of Florida, Inc. The Center haspurchased an interest in HCC in order to be eligible to participate in the ACO. TheCenter has accounted for its investment in HCC under the cost method of accounting.Under this method, the Center’s share of earnings or losses of HCC is not included inthe statement of operations and changes in net assets. The Center’s investment in HHCas of January 31, 2014 was $200,000.

Investments at cost were approximately $380,030 and $180,030 for the years endedJanuary 31, 2014 and 2013, respectively.

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Note 10 - Fair Value Measurements

The Center utilizes fair value measurements to record certain assets and to determinefair value disclosures. In accordance with FASB ASC Topic 820, “Fair ValueMeasurements,” fair value is the price that would be received to sell an asset or paid totransfer a liability in an orderly transaction between market participants at themeasurement date. Fair value is best determined based upon quoted market prices. Incases where quoted market prices are not available, fair values are based on estimatesusing present value or other valuation techniques. Those techniques are significantlyaffected by the assumptions used, including the discount rate and estimates of futurecash flows. Accordingly, the fair value estimates may not be realized in an immediatesettlement of the instrument.

ASC Topic 820 establishes a three-tier fair value hierarchy which requires an entity tomaximize the use of observable inputs and minimize the use of unobservable inputswhen measuring fair value, as follows:

Level 1—Quoted prices (unadjusted) in active markets for identical assets orliabilities that the Center has the ability to access.

Level 2—Significant other observable inputs other than Level 1 prices, such asquoted prices for similar assets or liabilities in active markets, quoted prices inmarkets that are not active and other inputs that are observable or can becorroborated by observable market data.

Level 3—Significant unobservable inputs that reflect an entity’s own assumptionsabout the assumptions that market participants would use in pricing an asset orliability.

The categorization within the valuation hierarchy is based upon the lowest level of inputthat is significant to the fair value measurement.

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Note 10- Fair Value Measurements (cont’d)

The following table sets forth by level, within the fair value hierarchy, the Center’sassets at fair value as of January 31:

2014

Fair Value Measurements Using:

Description Fair Value Level I Level 2 Level 3

Prestige Health Choice $ 180,030 $ - $ - $ 180,030

Health Choice Care 200,000 - 200,000

Government Securities 708,203 708,203 - -

Total $ 1.088,233 $ 708,203 $ - $ 380,030

2013

Fair Value Measurements Using:

Description Fair Value Level I Level 2 Level 3

Prestige Health Choice units $ 180,030 $ - $ - $ 180,030

Government Securities 699,977 699,977 - -

Total $ 880.007 $ 699,977 $ - $ 180,030

Note 11 - Line of Credit

The Center executed a secured revolving line of credit with a financial institution in theamount of $500,000, with a maturity date of June 30, 2014. This agreement requiresmonthly interest payments at the prime rate plus 1%. As of January 31, 2014 and 2013,the interest rate was 4.50% and 4.56%, respectively. The line of credit is secured bypatient services and contracts receivable, equipment, furniture and fixtures notrestricted by contractual agreement with grant sources.

The unspent balance as of January 31, 2014 and 2013 was approximately $500,000and $500,000, respectively.

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Note 12 - Refundable Advances

Refundable advances consist of the following at January 31:

2014 2013HSFS — Enhanced Senior Fitness! Get In Control Grant $ 15,027 $ 7,911Low Income Pool Capital Grant-Norland Site 3,075,467 -

Other 192,439 21,695

$ 3,282.933 $ 29.606

Note 13 - Long-term Debt

Long-term debt consists of the following at January 31:2014 2013

Mortgage payable - $4,600,000 face amount, due June 30,2020, payable in 96 monthly installments including interest ofLIBOR plus 2.98% (no less than 3.50%) to begin onceconstruction has been completed. The mortgage is secured bythe land and building owned by the Center. $ 2,760,000 $ 2,880,000

Note payable - $113,906 face amount, due October 15, 2015,amortized in 36 monthly installments of $3,432, startingNovember 16, 2012, including interest at 5.35% per year. Thenote is unsecured and is to pay Center’s allocated portion ofthe Intergy Upgrade over three years to Health ChoiceNetwork. 68,651 105,095

Mortgage payable - $120,000 face amount, due October 1,2013, amortized in 24 monthly installments of $5,000, startingNovember 1, 2011, including interest at 0.00% per year. Thenote is secured by the interest purchased in Prestige HealthChoice by the Center. 2,850

2,828,651 2,987,945

Less: current maturities (158,442) (159,294)

Long-term portion $ 2,670,209 $ 2.828.651

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Note 13 - Long-term Debt (cont’d)

The aggregate amount of principal payments on long-term debt during the years is as follows:

Year ending January 31,

2015 $ 158,442

2016 150,209

2017 120,0002018 120,000

Thereafter 2,280,000

$ 2,828,651

Note 14 - Temporarily Restricted Net Assets - Board Designated Reserve

The Board of Directors has designated certain investments as board designatedreserves. These investments are held in separate accounts with a financial institution.

Board designations do not meet the criteria for being classified as permanentlyrestricted net assets. Board designations are not donor-imposed restrictions and aresubject to change at the Board’s discretion.

Note 15 - DHHS Grant Revenue

DHHS Grant Revenue consists of the following for the years ended January 31:

2014 2013Unrestricted Unrestricted

Total Revenue RevenueGrant Number Grant Period Grant Recognized Recognized

5H76HA00097-19-03 7/01/11 -6/30/12 950,929 $ - $ 362,946

5H76HA00097-20-00 7/01/12 - 6/30/13 775,929 325,120 436,050

5H76HA00097-21-00 7/01/13 - 4/30/14 614,277 463,960 -

6H80 CS 00732-11-08 2/01/12 - 1/31/13 7,565,923 - 7,472,923

6H80 CS 00732-12-06 2/01/13 - 1/31/14 7,609,000 7,609,000 -

6H80CS00732-12-12 7/01/13-6/30/14 265,635 145,918 -

IHSBCSII713-01-O1 7/01/12-6/30/13 175,000 38,901 -

Total $ 8.582,899 $ 8,271,919

The Center has agreements with third-party payers that provide for reimbursement tothe programs at amounts different from its established rates.

16



Note 15 - DHHS Grant Revenue (cont’d)

Medicare - Under Part B of the Medicare program, the Center is reimbursed 80% ofcost for covered services. The Medicare patient is responsible for 20% co-insurance forcovered services.

Medicaid - the Medicaid program operated by the State of Florida Agency for HealthCare Administration (AHCA) provides reimbursements for certain outpatient servicesrendered to beneficiaries of the program based upon a reimbursable cost rate.

The Center has also entered into payment agreements with certain commercialinsurance carriers, Health Maintenance Organizations (HMO) and preferred providerorganizations. The basis for payments to the Center under these agreements includesprospectively determined rates per discharge, discounts from established charges andprospectively determined daily rates.

Note 16 - Patient Services Revenue, Net

Patient services revenue, net, consists of the following for the years ended January 31:

2014

Description

Medicaid

Medicare

Self-pay

Other third-party payors

Managed care plans

Total

GrossCharges

$ 5,565,461

338,672

6,547,894

236,717

2,409,155

$ 15,097,898

2013

Charitable andContractualAllowances

$ 2,661,366

45,538

4,828,180

63,100

$ 7.598?184

Net Revenue

$ 2,904,094

293,134

1,719,713

173,617

2,409,155

$ 7,499.714

Description

Medicaid

Medicare

Self-pay

Other third-party payors

Managed care plans

Total

GrossCharges

$ 5,047,299

417,859

7,061,932

319,069

2.816.000

$ 15,662,159

Charitable andContractualAllowances

$ 2,196,914

10,876

5,194,877

83,367

$ 7.486,034

Net Revenue

$ 2,850,385

406,983

1,867,055

235,702

2,816,000

$ 8,176.125

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Note 17 - Other Grants and Contracts

Other grants and contracts consist of the following for the years ended January 31:

2014 2013

State of Florida:

Department of Health and Rehabilitative Services:

Healthy Start Coalition $ 372,361 $ 463,903Closing the Gap 46,408 56,221South Florida Provider Coalition 1,418,639 1,191,699African American Testing Initiative 72,400 74,730Project Screen (Breast & Cervical) 26,066 28,753STD - 3,212Food Stamp Program 30,528 15,750

Miami-Dade County, Florida:

Department of Health - Ryan White Title I 176,765 179,104

School Board of Dade County — COPE North - 90,000

Health Choice Network:

Health Connect in Our Schools 1,462,483 1,439,473

GE Diabetes Grant 50,003 66,667

Other:

Children’s Trust (Health Navigator) 229,051 232,664

Health Foundation of South Florida (Oral Health) - 380,000

Other (HFSF, NSU, etc.) 303,053 106,987

Total other grants and contracts $ 4.187.757 $ 4.329,163

Note 18 - Pension Plan

The Center has a defined contribution pension plan (401K) covering substantially allemployees who meet certain eligibility requirements. The amount contributed to the planis a fixed percentage of the participants’ compensation. Pension expense amounted toapproximately $209,000 and $223,000 for the years ended January 31, 2014 and 2013,respectively.

18



Note 19 - Transactions with Health Choice Network, Inc.

The Center is a member of Health Choice Network, Inc. (Network), a consortium ofCommunity Health Centers organized to improve the quality and quantity of health careservices to the medically underserved. The Center has a contract to provide health careservices to patients enrolled in the Health Maintenance Organization (HMO) plan. As aresult of the patients being enrolled in the HMO, the Center recognized revenue ofapproximately $596,000 and $515,000 for capitation and shared risk distributionpayments for the years ended January 31, 2014 and 2013, respectively.

In addition, the Center was a recipient of grants that were passed through the Network.Those grants were related to prevention and early detection of cancer as well asprevention and increase awareness of diabetes among the uninsured and underservedpopulation. The total amount of revenue recognized in connection with those grantstotaled approximately $1,512,000 and $1,506,000 for the years ended January 31, 2014and 2013, respectively.

As a result of being a member of Health Choice Network, Inc., the Center paidapproximately $955,000 and $766,000 to Health Choice Network, Inc. for fiscalintegrated services, fiscal MIS services, centralized billing, communication and othermiscellaneous costs for the years ended January 31, 2014 and 2013, respectively.

Note 20 - Lease Commitments

The Center leased various facilities, including the new Miami Gardens facility. Rentexpense for the years ended January 31, 2014 and 2013 was approximately $384,000and $297,000, respectively. The facilities and various equipment are under non-cancelable operating leases requiring figure minimum payments as follows:

Year ending January 31,

2015 $ 315,000

2016 325,000

2017 334,000

2018 344,000

Thereafter 344,000

$ 1,662,000

Five facility leases are adjusted annually based on the consumer price index.

19



Note 21 - Contingencies

The Center has contracted with various funding agencies to perform certain healthcareservices, and receives Medicaid and Medicare revenue from the state and federalgovernments. Reimbursements received under these contracts and payments underMedicaid and Medicare are subject to audit by federal and state governments and otheragencies. Upon audit, if discrepancies are discovered the Center could be heldresponsible for reimbursing the agencies for the amounts in question.

The Center maintains its medical malpractice coverage under the Federal Tort ClaimsAct (“FTCA”). FTCA provides malpractice coverage to eligible PBS-supported programsand applies to the Center and its employees while providing services within the scope ofemployment, included under grant-related activities. The Attorney General, through theU.S. Department of Justice has the responsibility for the defense of the individual and/orgrantee for malpractice cases approved for FTCA coverage. The Center maintains gapinsurance for programs not Covered by FTCA.

The Center receives a significant portion of its funding from federal, state and localgrants. A significant reduction in the level of this funding, if this were to occur, wouldhave an effect on the Center’s ability to carry out its programs and activities.

Costs reflected in the accompanying financial statements relating to government fundedprograms are subject to audit by the grantors. The possible disallowance by the grantorof any item charged to the program cannot be determined at this time. No provision forany liability that may result has been made in the financial statements.

The Center is a defendant in various lawsuits. Although the outcome of these lawsuits isnot presently determinable, in the opinion of the Center’s counsel the resolution of thesematters will not have a material adverse effect on the financial condition of the Center.

Note 22 - Subsequent Event

Subsequent events that have been evaluated through June 3, 2014, which representsthe date the financial statements were available to be issued. Subsequent events afterthat date have not been evaluated.

20


SUPPLEMENTAL SCHEDULES


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22


REQUIRED SUPPLEMENTAL SCHEDULES FORTHE DEPARTMENT OF CHILDREN AND FAMILIES


JESSIE TRICE COMMUNITY HEALTH CENTER, INC.SCHEDULE OF STATE EARNINGS

FOR THE YEAR ENDED JANUARY 31, 2014

1. Total Expenditures

2. Less: Other State and Federal Funds

3. Less: Non-match ADM Funds

4. Less: Unallowable Costs Per 65E-14, FAC

5. Less: Unallowable Patient Fees

6. Total Allowable Expenditures(Sum of lines 1, 2, 3, 4 and 5)

7. Maximum Available Earnings(Line 6 time 75%)

8. Amount of State Funds Requiring Match(Total amount of contract fund paid by the Department)

9. Amount Due to Department(Subtract line 8 from line 7, If negative, the amount of the differenceis due to the Department up to the amount of line 8)

$ 21,481,823

(13,781,784)

(1,339,524)

(14,062)

(2,035,773)

4,310,680

3.233.010

(79,107)

$ 3153,903

23

JESSIE TRICE COMMUNITY HEALTH CENTER, INC.SCHEDULE OF STATE EARNINGS

___FOR

THE YEAR ENDED JANUARY 31, 2013

1. Total Expenditures

2. Less: Other State and Federal Funds

3. Less: Non-match ADM Funds

4. Less: Unallowable Costs Per 65E-14, FAC

5. Less: Unallowable Patient Fees

6. Total Allowable Expenditures(Sum of lines 1, 2, 3, 4 and 5)

7. Maximum Available Earnings(Line 6 time 75%)

8. Amount of State Funds Requiring Match(Total amount of contract fund paid by the Department)

9. Amount Due to Department(Subtract line 8 from line 7, If negative, the amount of the differenceis due to the Department up to the amount of line 8)

$ 19,061,150

(12,915,258)

(1,043,136)

(13,049)

(1,719,501)

3,370,206

2.527.654

(137,511)

$ 2,390,143

24

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REPORTS REQUIRED BY THEOFFICE OF MANAGEMENT AND BUDGET

(0MB) CIRCULAR A-133

JANUARY 31, 2014

JESSIE TRICE COMMUNITY HEALTH CENTER, INC.REPORTS REQUIRED BY 0MB CIRCULAR A-133

JANUARY 31, 2014

TABLE OF CONTENTS

PAGE(S)

Independent Auditors’ Report On Internal Control Over FinancialReporting And On Compliance And Other Matters Based On AnAudit Of Financial Statements Performed In Accordance WithGovernment Auditing Standards 1-2

Independent Auditors’ Report On Compliance For Each Major FederalProgram And On Internal Control Over Compliance ,And Report OnThe Schedule Of Expenditures Of Federal AwardsRequired By 0MB Circular A-133 3-4

Schedule Of Findings And Questioned Costs 5-6

Schedule Of Expenditures Of Federal Awards 7-8

Note To The Schedule Of Expenditures Of Federal Awards 9

• SI IAIWTON, BRUNSON & COMPANY, PA.

______

(criiiicd Iul)li( A lIik1n1s & Btisiiwss CoINuI11fl1sC Cxc SiiilieiI lIed Avenue I 10 Fiit IInivai,I IluLlIevikI 215 Siiiiili Moiine Street

Suite 200 I 7’ I lxiii, Suite 1705 Suite 75))Miami. II. 33131 Ii, Latideidule. 0133301 lallil iassee. II 3231)1Id: (3(15) 374-1574 id: (554) 467-5450 Tel: (850) 727-S ISO

Fax: (31)5) 372—5161 Lix ()54)467—6184 Fix: (850) 727—8183

WW W S bcc Ix I. 01

INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIALREPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON ANAUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS

To the Board of Directors ofJessie Trice Community Health Center, Inc.

We have audited, in accordance with the auditing standards generally accepted in theUnited States of America and the standards applicable to financial audits contained inGovernment Auditing Standards issued by the Comptroller General of the UnitedStates, the financial statements of Jessie Trice Community Health Center, Inc. (the“Center”) (a nonprofit organization), which comprise the statement of financial positionas of January 31, 2014, and the related statements of activities, and cash flows for theyear then ended, and the related notes to the financial statements, and have issued ourreport thereon dated June 3, 2014.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered theCenter’s internal control over financial reporting (internal control) to determine the auditprocedures that are appropriate in the circumstances for the purpose of expressing ouropinion on the financial statements, but not for the purpose of expressing an opinion onthe effectiveness of the Center’s internal control. Accordingly, we do not express anopinion on the effectiveness of the Organization’s internal control.

A deficiency in internal control exists when the design or operation of a control does notallow management or employees, in the normal course of performing their assignedfunctions, to prevent, or detect and correct, misstatements on a timely basis. A materialweakness is a deficiency, or a combination of deficiencies, in internal control, such thatthere is a reasonable possibility that a material misstatement of the entity’s financialstatements will not be prevented, or detected and corrected on a timely basis. Asignificant deficiency is a deficiency, or a combination of deficiencies, in internal controlthat is less severe than a material weakness, yet important enough to merit attention bythose charged with governance.

I

Our consideration of internal control was for the limited purpose described in the firstparagraph of this section and was not designed to identify all deficiencies in internalcontrol that might be material weaknesses or significant deficiencies. Given theselimitations, during our audit we did not identify any deficiencies in internal control thatwe consider to be material weaknesses. However, material weaknesses may exist thathave not been identified.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Center’s financialstatements are free from material misstatement, we performed tests of its compliancewith certain provisions of laws, regulations, contracts, and grant agreements,noncompliance with which could have a direct and material effect on the determinationof financial statement amounts. However, providing an opinion on compliance withthose provisions was not an objective of our audit, and accordingly, we do not expresssuch an opinion. The results of our tests disclosed no instances of noncompliance orother 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 internalcontrol and compliance and the results of that testing, and not to provide an opinion onthe effectiveness of the organization’s internal control or on compliance. This report isan integral part of an audit performed in accordance with Government AuditingStandards in considering the organization’s internal control and compliance.Accordingly, this comm nication is not suitable for any other purpose.

June 3, 014

2 .

4) IISkW*’TON. BIUNSC)N & (;oMPAN PA.

• SI IA1WTON, I3RUNSON & COMPANY, PA.(Cr111i(’(1 Pu1)Ii(’ AC(’OLlI1Ilfl1S & Btisiiwss (nnsu1tinIs

)iw Siiiitlie;ist Fluid Asentie I 10 last Ilitiwainl Ihnilev.iinl 2(5 South Moiiruie Slice>Suite 21 (II) I 7 Fhiicii, Suite 17(15 Suite 75(1

Miami. Fl. lUll Ft liuduidale. Ii. U30t liulliuhiassee. II 3231(1Tel: (3(15) 374-1574 Tel: (054) 407540(t let; (050)727-010))Irs: (3(15) 372-8161 Fan: (054) 4(,7-(sI 04 in: (05(1) 727-5183

nvww.sbccpa con>

INDEPENDENT AUDITORS REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM ANDON INTERNAL CONTROL OVER COMPLIANCE, AND REPORT ON

THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDSREQUIRED BY 0MB CIRCULAR A-133

To the Board of Directors ofJessie Trice Community Health Center, Inc.

Report on Compliance for Each Major Federal Program

We have audited Jessie Trice Community Health Center, Inc. (the “Center”) compliance with thetypes of compliance requirements described in the 0MB Circular A-133 Compliance Supplementthat could have a direct and material effect on each of the Center’s major federal programs for theyear ended January 31, 2014. The Center’s major federal programs are identified in the summary ofauditor’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, andgrants applicable to its federal programs.

Auditor’s Responsibility

Our responsibility is to express an opinion on compliance for each of the Center’s major federalprograms based on our audit of the types of compliance requirements referred to above. Weconducted our audit of compliance in accordance with auditing standards generally accepted in theUnited States of America; the standards applicable to financial audits contained in GovernmentAuditing Standards, issued by the Comptroller General of the United States; 0MB Circular A-133,Audits of States, Local Governments, and Non-Profit Organizations. Those standards and 0MBCircular A-I 33require that we plan and perform the audit to obtain reasonable assurance aboutwhether noncompliance with the types of compliance requirements referred to above that could havea direct and material effect on a major Federal program occurred. An audit includes examining, on atest basis, evidence about the Center’s compliance with those requirements and performing suchother procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each majorfederal program. However, our audit does not provide a legal determination of the Center’scompliance.

Opinion on Each Major Federal Program

In our opinion, the Center complied, in all material respects, with the types of compliancerequirements referred to above that could have a direct and material effect on each of its majorfederal programs for the year ended January 31, 2014.

3

Report on Internal Control Over Compliance

Management of the Center is responsible for establishing and maintaining effective internal controlover compliance with the types of compliance requirements referred to above. In planning andperforming our audit of compliance, we considered The Center’s internal control over compliancewith the types of requirements that could have a direct and material effect on each major federalprogram to determine the auditing procedures that are appropriate in the circumstances for thepurpose of expressing an opinion on compliance for each major federal program, and to test andreport on internal control over compliance in accordance with 0MB Circular A-133, but not for thepurpose of expressing an opinion on the effectiveness of internal control over compliance.Accordingly, we do not express an opinion on the effectiveness of the Center’s internal control overcompliance.

A deficiency in internal control over compliance exists when the design or operation of a control overcompliance does not allow management or employees, in the normal course of performing theirassigned functions, to prevent, or detect and correct, noncompliance with a type of compliancerequirement of a federal program on a timely basis. A material weakness in internal control overcompliance is a deficiency, or combination of deficiencies, in internal control over compliance, suchthat there is a reasonable possibility that material noncompliance with a type of compliancerequirement of a federal program will not be prevented, or detected and corrected, on a timely basis.A significant deficiency in internal control over compliance is a deficiency, or a combination ofdeficiencies, in internal control over compliance with a type of compliance requirement of a federalprogram that is less severe than a material weakness in internal control over compliance, yetimportant enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in thefirst paragraph of this section and was not designed to identify all deficiencies in internal control overcompliance that might be material weaknesses or significant deficiencies. We did not identify anydeficiencies in internal control over compliance that we consider to be material weaknesses,However, material weaknesses may exist that have not been identified.

Report on Schedule of Expenditures of Federal Awards Required by 0MB Circular A-133We have audited the financial statements of the Center as of and for the year ended January 31,2014, and have issued our report thereon dated June 3, 2014, which contained an unmodifiedopinion on those financial statements. Our audit was conducted for the purpose of forming anopinion on the financial statements as a whole. The accompanying Schedule of Expenditures ofFederal Awards is presented for purposes of additional analysis as required by 0MB Circular A-I 33and is not a required part of the financial statements. Such information is the responsibility ofmanagement and was derived from and relates directly to the underlying accounting and otherrecords used to prepare the financial statements. The information has been subjected to the auditingprocedures applied in the audit of the financial statements and certain additional procedures,including comparing and reconciling such information directly to the underlying accounting and otherrecords used to prepare the financial statements or to the financial statements themselves, andother additional procedures in accordance with auditing standards generally accepted in the UnitedStates of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in allmaterial respects in relation to the financial statements as a whole.

Purpose of this Report

The purpose of this report on internal control over compliance is solely to describe the scope of ourtesting of internal control over compliance and the results of that testing based on the requirementsof 0MB Circular A-133. Accordingly, this report is not suitable for any other purpose.

June 3, 014

A4

S[tMW’fON. I3KUNSON & CX)MF’ANY. PA.

JESSIE TRICE COMMUNITY HEALTH CENTER, INC.SCHEDULE OF FINDINGS AND QUESTIONED COSTS


Section I — Summary of Auditor’s Results

Financial Statements

Type of auditor’s report issued: Unmodified Opinion

Internal control over financial reporting:

• Significant deficiencies identified?

_____Yes

X No

• Significant deficiencies identified that are considered tobe material weaknesses?

_____Yes

X None Reported

• Noncompliance material to financial statements noted?

_____Yes

X No

Federal Program

Internal control over major programs:

• Significant deficiencies identified?

______Yes

X No

• Significant deficiencies identified that are considered tobe material weaknesses?

_____Yes

X None Reported

• Noncompliance material to federal program noted

_____Yes

X No

Type of auditor’s report issued on compliance for major programs: Unmodified Opinion

Any audit findings disclosed that are required to be reportedin accordance with section 510(a) of Circular A-133?

_____Yes

X No

Identification of Maior Programs:

CFDA Numbers Name of Federal Program or Cluster

Health Centers Cluster

93.224 Consolidated Health Center Program93.527 Affordable Care Act (ACA) Grants for new and expanded Services

under the Health Center Program

93.243 Substance Abuse and Mental Health Services Projects of Regionaland National Significance

Dollar threshold used to distinguish betweenType A and Type B programs: $321,933

Auditee qualified as low-risk auditee? X Yes

____No

5

JESSIE TRICE COMMUNITY HEALTH CENTER, INC.SCHEDULE OF FINDINGS AND QUESTIONED COSTS


Section II — Financial Statements — Current Year Audit Findings

There were no current year audit findings or questioned costs.

Section III — Financial Statements — Prior Year Audit Findings

There were no prior year audit findings or questioned costs.

Section IV — Major Federal Award Program — Current Year Audit Findings

There were no current year findings or questioned costs related to the major federalaward program.

Section V - Major Federal Award Program — Prior Year Audit Findings

There were no prior year findings or questioned costs related to the major federal awardprogram.

Section VI — Other Issues

(a) No management leffer is required because there were no findings required to bereported in the management letter;

(b) No Summary Schedule of Prior Audit Findings is required because there were noprior audit findings related to Federal programs; and

(c) No Corrective Action Plan is required because there were no findings required to bereported under the Federal Single Audit Acts.

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JESSIE TRICE COMMUNITY HEALTH CENTER, INC. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


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Federal Grantor/Pass-through Grantor/Program or Cluster Title

CFDA No.

Grant/ Contract Number

Federal Expenditures

FEDERAL PROGRAMS

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES

Direct Programs:

Health Centers Cluster:

Consolidated Health Center (Section 330) 93.224 6 H80CS00732-12-06 $ 7,609,000

Affordable Care Act (ACA) Grants for new and expanded Services under the Health Center Program 93.527 6 H80C00732-12-12 145,918

Total Health Centers Cluster

7,754,918

Grants to provide Outpatient Early Intervention Services with

respect to HIV disease 93.918 5 H76HA00097-21-00 325,120

Grants to provide Outpatient Early Intervention Services with respect to HIV disease 93.918 2 H76HA00097-20-00 463,960

Total Grants to provide Outpatient Early Intervention Services with respect to HIV disease

789,080

ARRA – Grants to Health Center Programs 93.703 1 H8BCS11713-01-01 38,901 Total U.S. Department of Health and Human Services direct

programs

8,582,899 Pass-through State of Florida Department of Health:

HIV Prevention Activities Health Department Based 93.940 DEW51 6,060

HIV Prevention Activities Health Department Based 93.940 DEW20 66,340

Total HIV Prevention Activities Health Department Based

72,400

Pass-through Miami – Dade County (Ryan White I):

HIV Emergency Relief Project Grants 93.914

Yr-23 R-845-12 & R-1072-12 176,765

Pass-through South Florida Behavioral Health Network, Inc.:

Temporary Assistance for Needy Families 93.558 ME 225 3 07 43,783

Temporary Assistance for Needy Families 93.558 ME 225 4 07 26,650

Total Temporary Assistance for Needy Families

70,433

Block Grants for Prevention and Treatment of Substance Abuse 93.959 ME 225 3 07 381,794

Block Grants for Prevention and Treatment of Substance Abuse 93.959 ME 225 4 07 535,656

Total Block Grants for Prevention and Treatment of Substance Abuse

917,450

JESSIE TRICE COMMUNITY HEALTH CENTER, INC. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


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Federal Grantor/Pass-through Grantor/Program or Cluster Title

CFDA No.

Grant/ Contract Number

Federal Expenditures

Substance Abuse and Mental Health Services Projects of

Regional and National Significance 93.243 DEW 13 07 94,613

Substance Abuse and Mental Health Services Projects of Regional and National Significance 93.243 DEV 94 07 336,150

Total Substance Abuse and Mental Health Services Projects of Regional and National Significance

430,763

Pass-through Columbia University:

HIV Demonstration, Research, Public and Professional

Education Projects 93.941 2(GG008276) 77,500 Pass-through Healthy Start Coalition of Miami-Dade:

Medical Assistance Program 93.778 HSJTC1314 203,066 Maternal and Child Health Services Block Grant to the States 93.994 HSJTC1213 169,295 Total U.S. Department of Health and Human Services

10,700,571

U.S. DEPARTMENT OF AGRICULTURE

Supplemental Nutrition Assistance Program 10.551 N/A 30,528

Total U.S. Department of Agriculture

30,528 Total Expenditures of Federal Awards

$ 10,731,099

JESSIE TRICE COMMUNITY HEALTH CENTER, INC.NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


General

The accompanying Schedule of Expenditures of Federal Awards (the Schedule)presents the activity of all federal awards programs of the Jessie Trice CommunityHealth Center, Inc. for the year ended January 31, 2014. All federal awards expendedfrom agencies are included in this Schedule.

Basis of Presentation

The accompanying Schedule of Expenditures of Federal Awards includes the federalgrant activities of the Center and is presented on the accrual basis of accounting. Theinformation in this schedule is presented in accordance with the requirements of 0MBCircular A-133, Audits of States, Local Governments, and Non-Profit Organizations.Therefore, some amounts presented in this schedule may differ from amountspresented in, or used in the preparation of, the financial statements.

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