Southwest Louisiana Area Health Education Center...

5-^37

SOUTHWEST LOUISIANA AREA HEALTH

EDUCATION CENTER FOUNDATION

FINANCIAL REPORT

JUNE 30, 2009

Under provisions of state law, this report is a public document. Acopy of the report has been submitted to the entity and other appropriate public officials. The report is available for public inspection at the Baton Rouge office of the Legislative Auditor and, where appropriate, at the office of the parish clerk of court.

Release Date i^i/'olr)'i

C O N T E N T S

Page

INDEPENDENT AUDITORS' REPORT 1 and 2

FINANCIAL STATEMENTS

Statements of financial position 3 Statements of activities 4 and 5 Statements of cash flows 6 Notes to financial statements 7-23

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 25 and 26

REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 27 and 28

Schedule of findings and questioned costs 29 and 30

Schedule of prior findings 31

Supplementary schedule of expenditures of federal awards 32 and 33

BROUSSARD, P 0 C H £ , LEWIS & BREAUX, L.L.P. C E R T I F I E D P U B L I C A C C O U N T A N T S

4112 We*t Congrcsi

P.O. Box 61400 Lorayette, LoudsUna 70596-1400 phone : 037) 983-4930 Ax; (337) 984-4574

I N D E P E N D E N T A U D I T O R S ' R E P O R T

www.bplb.com

Other OfRces:

Crowley, LA

(337) 783-5693

OpeloiuUfLA

(337) 942-5217

New Iberia, LA

(337) 364-4554

Church Point, LA

(337) 684-285S

Frank A. Stogno, CPA*

Scon J. BroiMsard, CPA*

L. Charic* Abihire, CPA*

P. John Bbuichet. HI, CPA*

Martha B. Wyatt, CPA*

Mary A. Castille, CPA*

Joey L. Breaux, CPA*

Craig J. Viator, CPA*

Stacey E. Singleton, CPA*

John L. l i tre, CPA*

Tricta D. Lyorw, CPA*

Mary T.Miller, CPA*

Elizabedi J. Moreau, CPA*

Frank D. Bergeron, CPA*

Lonnie J. Hebert, CPA*

R e t i r e d :

Sidney L. BrousMrd, CPA 1925-2005

Leon K.Pochi , CPA 1984

James H . Breaux, CPA 1987

E ima R. Wahon, CPA 1988

George A. Lewit, CPA 1992

Gcraldine J. Wimbcrlcy, CPA 1995

Lawrence A- Ciamer, CPA 1999

Ralph Friend, CPA 2002

Donald W. KeDey, CPA 2005

George J. Trappcy, III, CPA 2007

Tcrrcl P. Drcstcl, CPA 2007

Herbert Lemoine II, CPA 2008

To the Board of Directors Southwest Louisiana T^ea Health

Education Center Foundation Lafayette, Louisiana

We have audited the accompanying statements of financial position of Southwest. Louisiana Area Health Education Center Foundation (a nonprofit org2inization) as of June 30, 2009 cind 2008, and the related statements of activities and cash flows for the years then ended. These financial statements are the responsibility of the Foundation's management. 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 cuid the stcindards appliccible to financial audits contained in Govemment Auditincr Stcuidards. issued by the Comptroller General of the United States. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the fin6uicial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Southwest Louisiana Area Health Education Center Foundation as of June 30, 2009 and 2008, and the changes in its net assets and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.

In accordance with Govemment Auditing Standards, we have also issued our report dated October 28, 2009, on our consideration of Southwest Louisicma Area Health Education Center Foundation's intemal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts

Members ufAniaricmn Institute of Cenified Public Accountants Society of Louisiana Cerdfied P\ihlic Accountants

• A Profcinonal Accounting Corporation

http://www.bplb.com

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 the intemal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordcince with Government Auditing Standards and should be considered in assessing the results of our audit.

Our audit was conducted for the purpose of forming an opinion on the basic financial statements of Southwest Louisiana Area Health Education Center Foundation taken as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, 'Audits of States, Local Govemments, and Non-Profit Organizations,' and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole.

^ous5^i? P * ^ • C ^ ' ^ ? i ^ . > - A / L -LP .

Lafayette, Louisiana October 28, 2009

- 2 -

SOUTHWEST LOUISIANA AREA HEALTH EDUCATION CENTER FOUNDATION

STATEMENTS OF FINANCIAL POSITION June 30, 2009 and 2008

ASSETS 2009 2098

CURRENT ASSETS Cash Due from other agencies

Total current assets

PROPERTY AND EQUIPMENT, NET

Total assets

$ 570, 1 , 3 7 5 ,

$ 1 , 9 4 6 ,

S 519,

$ 2 , 4 6 5 ,

,066 , 9«3

, 0 4 9

,973

. ^ ^

$ 413,817 948.263

51.362.080

S 71.703

LIABILITIES AND NET ASSETS

CURRENT LIABILITIES Accounts payable Accrued liabilities Deferred revenue Lines of credit Note payables, current portion

Total current liabilities

$1,025,591 42,154

18.040

51.085.785

$ 207,443 37,542 4,741

190,814 3.912

5 444.452

LONG-TERM LIABILITIES Note payables, long-term portion

Total liabilities

5 380.866

51.466.651 5 444.452

NET ASSETS Unrestricted Temporarily restricted

Total net assets

Total liabilities and net asset!

$ 906,416 92.855

5 999.271

$2.465,9^3

$

$

^

893 , 95 ,

?89 ,

J L I X

,915 ,416

,331

/783

See Notes to Financial Statements

3 -


STATEMENT OF ACTIVITIES Year Ended June 30, 2009

REVENUES, GAINS, AND OTHER SUPPORT Grant revenue Sponsor income Donations Interest income Matching sites revenue Miscellaneous revenue

Net assets released from restrictions: Satisfaction of program restrictions

Total revenues, gains, and other support

EXPENSES AND LOSSES Program expenses:

AHECs for a Healthy Louisiana Americorps Career Fairs CDBG CDC - Promise DEPTH ECHO HIV/AIDS- HAP HOSA Injury Prevention - Region IV Injury Prevention - Region V LRC March of Dimes Post Secondary/Medical Rapides Foundation SAMHSA - SHIP Tobacco Control Tobacco Control - Coalition TFL Musicians Tulane Research Assistant Other programs

General and administrative expenses

Total expenses and losses

Change in net assets

Net assets, beginning of year

Net assets, end of year

Unrestricted

$ 5,068,274 --

2,047 248,608 24,593

105.623

Temporarily Restricted

$ 15,026 10,100 77,736

--

200

(105.623)

$5

Total

,083,300 10,100 77,736 2,047

248,608 24,793

_

5 5.449.145 2.5^;) 55.446.584

$

^

$

L^

130, 763, 10,

2,793, 277, 182, 51, 68, 23, 60, 58, 20,

120, 45, 35,

103, 70, 15, 18, 37, 60,

4??,

5.43$,

12,

893,

,848 ,412 ,190 ,216 ,958 ,606 ,122 ,166 ,000 ,576 ,396 ,393 ,956 ,897 ,072 ,845 ,197 ,000 ,989 ,194 ,866 ,745.

,$44.

,501

,915

906,^16

$

$

$ (2,

95,

«i2.

---------------------_

-Q-

.561)

,416

.Mi

$

2

$5

$

L=

130, 763, 10,

,793. 277, 182, 51, 68, 23, 60, 58, 20,

120, 45, 35,

103, 70, 15, 18, 37, 60,

498,

.436,

9,

999,

999,

,848 ,412 ,190 ,216 .958 ,606 ,122 ,166 ,000 .576 396 ,393 ,956 ,897 ,072 .845 ,197 ,000 ,989 ,194 ,866 ,745

,$44

.940

,331

,?.l^

See Notes to Financial Statements.


STATEMENT OF ACTIVITIES Year Ended June 30, 2008

REVENUES, GAINS, AND OTHER SUPPORT Grant revenue Sponsor income Donations Interest income Matching sites revenue Miscellaneous revenue Net assets released from restrictions:

Satisfaction of program restrictions Total revenues, gains,

and other support

EXPENSES AND LOSSES Program expenses: AHECs for a Healthy Louisiana Americorps Cancer Coalition CDBG CDC - Promise HIV/AIDS- HAP Injury Prevention - Region IV Injury Prevention - Region V LEMU LRC March of Dimes MASH PCE 120 Post Secondary/Medical SAMHSA - SHIP TFL Musicians Tobacco Control Tobacco Control - Coalition Tulane Research Assistant UEMRS Other programs

General and administrative expenses Loss on disposal of assets

Total expenses and losses

Change in net assets

Net assets, beginning of year

Net assets, end of year

See Notes to Financial Statements.

Unrestricted

$ 3 , 9 3 9 , 5 0 1

--

3 , 8 1 1 4 6 6 , 4 5 2

2 3 , 8 5 8

9 2 . 5 3 4

T e m p o r a r i l y

Rest?ri<;t^a

$ 7 , 1 0 6 245

5 9 , 4 8 6

--47

( 9 2 , 5 3 4 )

$3

T o t a l

, 9 4 6 , 6 0 7 245

5 9 , 4 8 6 3 , 8 1 1

4 6 6 , 4 5 2 2 3 , 9 0 5

_

5 4.526,156 (25.650) 54.500.506

$

$

$

^

122 , 1 , 2 8 9 ,

2 5 , 1 , 3 8 6 ,

2 7 5 , 62 , 57 , 57 , 2 5 , 26 , 7 8 , 24 , 19 , 4 4 .

2 8 3 , 24 , 30 , 56 , 14 , 2 5 , 69 ,

444 , 3 ,

4,449,

77 ,

916,

, 913 ,547 .193 ,515 ,172 ,807 ,673 , 860 .000 ,952 ,466 .459 ,615 . 4 4 8 , 3 9 1 ,976 ,549 , 343 , 7 3 1 , 000 , 340 ,364 ,600

,914

.242

,673

S93,915

$

$

$

L^

(25 ,

1 2 1 ,

^

------------_ ----------

-0 -

,650)

,Q6e

,MA

$ 1

1,

^

$

122, , 2 8 9 ,

25 , , 3 8 6 , 275 ,

62, 57 , 57 , 25 , 26 , 7 8 , 24 , 19 , 44 ,

283 , 24 , 30 , 56, 14, 25 , 69,

444,

3,

.445,

5 1 ,

937,

$ . 999,

,913 ,547 ,193 ,515 ,172 ,807 ,673 .860 ,000 ,952 ,466 ,459 ,615 ,448 ,391 ,976 ,549 ,343 , 7 3 1 ,000 ,340 ,364 ,600

,914

,592

,739

J U


STATEMENTS OF CASH FLOWS Years Ended June 30, 2009 and 2008

2009 2008 CASH FLOWS FROM OPERATING ACTIVITIES

Change in net assets Other Adjustments to reconcile change in net assets

to net cash provided by (used in) operating activities:

Depreciation Increase in due from other agencies Increase in accounts payable Increase (decrease) in accrued liabilities Decrease in deferred revenue

Net cash provided by (used in) operating activities

9,940

25,159 (427,720) 818,148 4,612 (4.741)

5 425.398

$ 51,592 3,600

23,358 (327,960) 169,196 (7,997) (1.563)

5 (89.774)

CASH FLOWS FROM INVESTING ACTIVITIES Purchase of fixed assets

CASH FLOWS FROM FINANCING ACTIVITIES Net advances from (payments on) lines of credit Principal payments on notes payable Proceeds from note payable

Net cash provided by financing activities

Increase in cash

Cash, beginning of year

Cash, end of year

5(473.329)

$(190,814) (10,006) 405.000

5 204.180

$ 156,249

413.817

5 570.066

5 (12.292

$ 190,814 (12,796)

5 178.018

$ 75,952

337.865

SUPPLEMENTAL DISCLOSURE: Interest paid 5 14.895

See Notes to Financial Statements


NOTES TO FINANCIAL STATEMENTS

Note 1. Nature of Organization and Significant Accounting Policies

Nature of organization:

Southwest Louisiana Area Health Education Center Foundation (the •Foundation') is a Louisiana nonprofit corporation chartered on March 7, 1991- Its purpose is to operate an area health education center in Southwest Louisiana in order to plan for additional clinical educational opportunities in rural and underserved communities.

Significant accounting policies:

Basis of accounting:

The accompanying financial statements of the Foundation have been prepared on the accrual basis of accounting.

Income tax status:

The Foundation is an exempt organization for Federal income tax purposes under Section 501(c) (3) of the Intemal Revenue Code.

Support and expenses:

All contributions are considered to be available for unrestricted use unless specifically restricted by the donor. Amoiants received that are restricted by the donor for specific purposes are reported as tenporarily restricted or permanently restricted support, depending on the nature of the restriction, that increases those net asset classes. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets in the statement of activities as net assets released from restrictions. ,^proximately 9% of the total fiscal year 2 009 revenues, gains and other support (12% for fiscal year 2008) for the Foundation is provided by Louisiana State University and Agricultural and Mechanical College acting on behalf of the Louisiana State University Health Sciences Center (LSUHSC). LSUHSC has been awarded a grant by the state government, and the agreement entered into between LSUHSC and the Foundation for providing services fulfills the purpose of the grant.

E3q>enses are recorded when incurred in accordance with the accrual basis of accounting.

Allowance for doubtful accounts:

The Foundation considers accounts receivable/due from other agencies to be fully collectible; accordingly, no allowance for doubtful accounts is required.

- 7 -

NOTES TO FINANCIAL STATEMENTS

Compensated absences:

Employees of the Foundation earn leave in varying amounts depending upon length of service. At the end of each year, employees may carryforward time eamed but not taken with a maximum allowcible carryover of unused time of ten days per year. Accrual is capped at either 15 or 20 days depending upon years of service. As such, no employee may have more than 20 days of service accrued at any time. Subject to the above limitation, unused time is paid to an err loyee upon retirement or resignation at hourly rates being earned by that employee at separation. At June 30, 2009 and 2008, accrued annual leave totaled $42,937 and $42,937, respectively.

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.

Donated services:

The Foundation receives donated services from unpaid volunteers who assist in program services during the year. These donated services are not reflected in the statements of activities because the criteria for recognition under SFAS No. 116 have not been satisfied.

Cash and cash equivalents:

For the purposes of the statement of cash flows, the Foundation considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. The Foundation has no cash equivalents at June 30, 2009 or 2008.

Property and equipment:

Property and equipment are recorded at cost at the date of acquisition. Property and equipment purchased with grant funds, excluding those purchased under the LSUHSC agreement as discussed below, are recorded as temporarily restricted contributions. In the absence of donor stipulations regarding how long the asset must be used, the Foundation has adopted a policy of implying a time restriction that expires over the useful life of the assets. Depreciation is computed using the straight-line method over the assets' estimated useful lives. Estimated useful lives range as follows:

Years

Building 39 Equipment 5 - 1 0 Furniture and fixtures 5 - 7

NOTES TO FINANICAL STATEMENTS

The cost of office fumiture and equipment purchased under the cooperative endeavor between LSUHSC and the Foundation has not been capitalized. Title to the equipment purchased under this agreement remains with LSUHSC. The total cost of equipment at June 30, 2009 and 2008, purchased under the cooperative endeavor with LSUHSC, was $96,264 and $96,264, respectively.

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.

New accounting pronouncements:

In September 2006, the FASB issued Statement No. 157, "Fair Value Measurements.* This Statement defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. This Statement applies to other accounting pronouncements that require or permit fair value measurements. This Statement is effective for financial statements issued for fiscal years beginning after November 15, 2007 and interim periods within those fiscal years. The Foundation adopted this Statement as of July 1, 2008. The adoption of this pronouncement had no effect on the financial statements of the Foundation.

Effective July 1, 2008, the Foundation adopted Statement of Financial Accounting Standards 'The Fair Value Option for Financial Assets and Liabilities' (SFAS No. 159). SFAS No. 159, which was issued in February 2 007, generally permits the measurement of selected eligible financial instruments at fair value at specified election dates. Upon adoption of SFAS 159, the Foundation did not elect to apply the fair value measurement option for any of its financial statements.

In May 2009, the FASB issued Statement No. 165 "Subsequent Events.' This statement is effective for financial periods ending after ijune 15, 2009. As such, the Foundation adopted the provisions of this Statement as of June 30, 2009. This Statement establishes principles and requirements for subsequent events. In particular, this Statement addresses, the period after the balance sheet date during which management of a reporting entity shall evaluate events or transactions that may occur for potential recognition or disclosure in the financial statements, the circumstances under which an entity shall recognize events or transactions occurring after the balance sheet date in its financial statements and the disclosures that an entity shall make about events or transactions that occurred after the balance sheet date. Subsequent events occurring after June 30, 2009 were evaluated through October 28, 2009, the date the financial statements were available to be issued. The adoption of these provisions did not have any effect on the financial statements of the Foundation as of June 30, 2009.


Note 2. Concentration of Credit Risk

The Foundation maintains cash and time deposit balances in excess of Federal Deposit Insurance Corporation (FDIC) coverage in banks. FDIC coverage is $250,000 per bank. At June 30, 2009 and 2008, the Foundation's uninsured balances in both banks the Foundation has accounts with totaled $304,941 cind $269,689, respectively.

Note 3. Due From Other Agencies

Due from other agencies consisted of the following at June 30, 2009 and 2008:

aM5 2008

State of Louisiana $1,188,183 $ 802,445 Federal government 135,630 ,73,100 Others 52.170 72.718

Note 4. Property and Equipment

Property and equipment consisted of the following at June 30, 2009 and 2008:

2009 2008

Land $ 224,294 $ Building 233,449 Equipment 185,451 170,425 Furniture and fixtures 15.334 14.774

$ 658,528 $ 185,199 Less accumulated depreciation (138.655) (113.496)

5 71.7m

Depreciation expense for the years ended June 30, 2009 and 2008 was. $25,159 and $23,358, respectively.

Note 5. Lease of Facilities

The Foundation leases various buildings to serve as brainch offices. For the years ended June 30, 2009 and 2008, the Foundation expended $44,680 and $62,400, respectively, on lease payments. The following details the written lease agreements in effect for the year ended June 30, 2009:

• Lafayette office (1): $4,500 per month for the period March 1, 2008 - December 31, 2008 (office building purchased in December 2008).

10


Lafayette office (2) : $650 per month, for the period October 1 2006 - November 30, 2008; $690 per month for the period December 1 2008 - January 31, 2011.

Lake Charles office: $800 per month, renews month to month.

Minimum future lease payments required under the Lafayette office's operating lease agreements for each of the next two years are as follows:

Years Ended June 30.

2010 2011

$ 8 , 2 8 0 4 . 8 3 0

S 1 3 . 1 1 0

Note 6. Lines of Credit

The Foundation had in place a $200,000 line of credit payable to Iberia Bank that had an outstanding balance of $190,814 at June 30, 2008. The line of credit was due December 31, 2009. Interest was payable monthly at a various interest rate based on the prime rate of interest as published in the Wall Street Journal. The line was secured with accounts cind other receivcibles of the Foundation. This line of credit account was closed during the current fiscal year.

At June 30, .2009, the Foiindation has in place a $200,000 revolving line of credit payable to Capital One. There was no outstanding balance on the line at June 30, 2009. Interest is payable monthly at a variable interest rate based on the prime rate of interest as published in the Wall Street Journal and the line is secured with accounts receivable and general intangibles of the Foundation.

Note 7, Notes Payable

Notes payable consisted of the following at June 30:

2009 2008 Note payable, Iberia Bank, 5.00% interest, secured by vehicle, dated December 13, 2004, due on demand by lender, if no demand is made, monthly principal and interest payments of $1,112, final payment due December 13, 2008. $ - $ 3,912

(continued)

- 11


Note 7. Notes Payable(Continued)

Note payable. Capital One, 5.88% interest, secured by mortgage on land and building, dated December 30, 2008, due on demand by lender, if no demand is made, monthly principal and interest payments of $3,417 and an irregular final payment estimated at $354,257 due on January 13, 2012.

2009

399.906

2008

Total notes payable Less: Current portion

$ 398,906 $ 3,912 ^ (lg.04Q) (?.912

Long-term portion 5 inn . f iGe

Principal repayment on the note payable required for the next five years are as follows:

2010 2011 2012

18,040 19,130 361.736

Interest expense for the years ended June 30, 2009 and 2008 totaled $14,895 and $2,187, respectively.

Note 8 Retirement Benefits

The Foiindation maintains a 401 (k) Retirement Plan for its employees. Generally all employees are eligible to participate in the plan. The Foundation's contribution was 4% ' of gross payroll for each eligible participcint in fiscal years 2009 and 2008. Contributions made by the Foiandation for the fiscal years ended June 30, 2009 and 2008 were $33,658 and $33,300, respectively.

Note 9. Temporarily Restricted Net Assets

Tenporarily restricted net assets are available for the following purposes as of June 30, 2009 and 2008:

Unexpended contributions: Recruitment events Other programs Equipment

2009

57.906

2008

$ 31,948 $ 28,432 3,001 2,453

64.531

Totals <: 92.855

- 12 -


Note 10. Net Assets Released from Restrictions

Net assets were released from restrictions by incurring expenses satisfying the restricted purposes or the expiration of time during the years ended June 30, 2009 and 2008 as follows:

2009 2008 Purpose restriction accomplished

LRHAP Recruitment events Americorps Other programs

Time restriction expired: AHECs for a Healthy Louisiana Tobacco Control HIV/AIDS - HAP SAMHSA - SHIP SAMHSA - DEPTH Americorps Injury Prevention IV Injury Prevention V CDC Promise CDBG Cancer Coalition LRC Other programs

$ - $ 49 6,584

77,174 214

660 --

2,044 2,353 3,239 174 534

6,416 965

1,209 1,766 2.291

4,473 59,291 3,090

921 54

167 3,913

-3,255 145 577

8,014 631 330

1,721 5.903

Totals

- 13 -


Note 11. Natural Classification of Expenses

Expenses incurred were for the following for 2008:

the year ended June 30, 2009 and

^n09:

Salary Payroll taxes Insurance:

Group and workers comp.

General liability

401(k) retirement plan

Professional fees

Contractual services

Postage Printing Telephone/

utilities Supplies Depreciation

expense Travel/

transportation

Meeting expenses

Conference registration

Rental expense Books and audio

visuals Stipends Subscriptions Equipment Incentives Other

Totals

AHECs for a Healthy

L<?uj-5?.ana

$ 86,307 6,997

7,289

-

2,040

-

25 371 189

3,263 8,080

660

9,291

4,311

1,539 -

-----

486

$ 130,B4a

Americoros

$ 538,619 41,789

48,928

-

1,485

-

5,061 695

1,106

3,866 15,660

3,239

15,903

4,071

1,168 4,250

-----

77,572

$ 763,4ia

Career Fa:

$ 8,

41L

irs .

,781 672

233

-

-

-

--75

399 -

-

30

-

--

-----_

,19a

CDBG

$ 218,657 17,515

21,238

5,153

6,533

7,853

2,487,798 1,408 1,022

4,729 5,258

966

10,707

18

10 3,878

--

443 26 -4

$3,793,216.

CDC -Promise

$144,461 12,091

19,225

2,837

3,742

-

3,234 267

1,392

3,491 37,175

6,416

34,267

1,197

4,083 75

--49 602

1,962 1,39:>

5277.95R

14 -


DEPTH

$ 9 8 , 3 6 6 8 , 4 2 5

ECHO

$ 3 , 0 6 6 230

HIV/AIDS HAP

$ 2 8 , 1 4 7 2 , 3 0 6

$ 3 , 2 8 0 256

I n j u r y P r e v e n t i o n -

R e a i o n IV

$ 3 5 , 9 6 2 2 , 9 4 7

I n j u r y P r e v e n t i o n -

R ^ q i p p V ,

$ 3 3 , 3 2 1 2 , 7 9 5

LRC

$

1 1 , 0 2 3

-

1 ,954

352

4 2 , 4 0 3 98

2 , 3 0 4

1 ,774 5 , 2 2 9

105

• -

123

-

3 1 , 3 7 0 --

61 1 3 , 4 5 8

3

1 14,

, 7 6 3

700

823

404

613 9

53

, 5 3 5 , 4 5 9

2

1

328

-

136

-

, 7 9 5 520

82

87 , 6 9 0

315

-

1 , 4 3 8

-

_

--

181 1 1 , 8 3 6

3,934

117

288

49 1,212 1 ,064

261

S 1 8 2 . 6 0 6

-

$51,Ui

405

S 6 8 . 1 6 6

125

5 2 3 . 0 0 0 s

385

6 0 . 5 7 6

204

9,229 2,432

2,353 - _ - 174 534 1,766

4,964 834 8,410 2,374 5,804 6,360

225 - 851 10,872 284 811

550 - - 455 420 739

1,875 5,688 - 850

(20) - 2,095

13,896 268

5R,396 520.393

15


Note 11. Natural Classification of Expenses (Continued)

Salary payroll taxes Insurance:

Group and workers comp

General liability

401{k) retirement plan

professional fees


Postage printing Telephone/


expense Travel/

transportation

Meeting expenses

conference registration


visuals Stipends subscriptions Equipment incentives Other

Totals

March of Dimes

$ 43,417 3,462

6,362

25,013

698

-

16,039 22 55

2,748 1,121

-

20,006

71

564 -

-----

1,378

S120.956

Post Secondary/ tjedig^l

$ 33,302

^

2

3,

1,

2,

45,

,702

,623

-

.327

-

600 288 6

71 612

-

,326

594

150 217

-----7 9,

,897

Rapides Foundation

$ 19,474 1,515

2,230

-

795

825

50 112 945

1,577 2,973

-

2,881

572

-1,080

-----43

5 J5,07Z

SAMHSA-SHIP

$ 48,371 3,716

4,880

-

1,491

-

21,609 141 466

2,427 4,217

2,044

11,548

645

2,101 -

----125 64

:$lQ2,a,45.

Tobacco Control

$36,287 2,902

4,018

1,280

1,483

-

10,230 264 443

2,998 2,155

-

5,576

543

-1,950

-----68

57Q,197

16


Tobacco Control-Coalition

$ 10,088 809

931

-

355

-

-

34 27

1,074 149

TFL Musi.gi.^^

$ 9,211 697

862

-

348

-

7,100 -388

41 53

Tulane Research

Assistant

$ -

-

-

-

-

26,561 379 519

17 481

Other Procrrams

$ -

1,680

570

-

-

2,874 1,627 1,299

26 22,465

General and

$

strative

217,920 17,023

25,688

26,182

8,770

18.365

36,141 216

3,213

15,876 16,927

$1

2

Totals

,617,037 128,849

166,655

61,735

33,658

27,799

,694,503 6,655 13,872

46,241 175,659

206 6,801 25,159

872

661

289 9,237

S 18.989

9,657

7,151

500 -

-12,000

16 -

295 500

17,249

3,558

2,796 31,950

_

-1,371

--

38,639

178,585

36,435

15,075 51,813

2,075 12,000 15,824 2,108 3,851

121.056

S 60.866 488.745

17



2008:


Group and workers corr

General liability


Professional fees




expense Travel/

transportation

Meeting expenses




Totals

AHECs for a Healthy Cancer

Louisiana AmericQros Coalition

$ 88,237 $ 964,161 $ 5,346 7,162 74,691 430

CDBG CDC -Promise

5,526

1,683

453 447 165

3,306 3,859

921

8,605

328

1,462 253

506

^ 122.913

76,942

30,826

6,535

4,134 2,902

65

76.900

110

$ 233,968 $146,202 18,177 11,803

22,084 18,713

1,496 6,700

2,515

778

16,852 1,321 2,730

6,261 18,679

3,255

218

-

18,000 49 12

_

176

330

5,326

36,650

1,007,537 2,100 7,785

7,325 19,469

631

4,666

-

2,659 265

2,388

3,079 23,257

8,014

372

150

7,922

605

25 6,629

36,

2 1,

,463

643

,756 ,047

3,766

Sl.386.515

1,882 529 -

2,609

98 -

5,410 1.009

18


HIV/AIDS -HAP

$ 28,439 2,236

5,260

700

1,083

396

782 6

356

7,340 8,478

167

2,761

59

_

4,419

Prevention-Reaion IV

$ 34,578 2,783

296

-

1,383

-

_ _ -

203 8,763

145

6,578

609

465 1,289

Prevention-

$

Reaion V

34,722 2,701

2,850

-

1,389

-

---

_

11,377

577

3,117

860

10 -

LEWW ,

$ -

-

-

-

-

25,000 --

_

-

-

-

-

_ -

LRC

$ -

-

-

-

1,000

-

58 -

_

5,734

1,721

-

-

--

March of

$

Dimes

25,157 2,143

1,483

18,066

510

-

7,469 26 99

1,557 659

-

20,959

139

--

MASH

$ —

-

420

-

-

17,916 261 228

~

2,459

-

1,349

1,826

--

365 2,533

13,806

325 216 257

' 7.fi73 $ 57,860,

2.100 J l

526.952 5 78.466 524.459

19 -




Group and workers comp

General liability


Professional fees




expense Travel/

transportation

Meeting expenses




Totals

PCE 120

150

104 39

428

1,894

16,800

2M

^19.615

Post Secondary/ Medical

2,691

2,421

171

933

80

IM

SAMHSA-SHIP

$ 31,287 $158,539 2,502 12,613

22,394

-

-

568 161 46

157 3,251

3,184

188

33,455 1,590 3,267

1,259 6,794

3,913

21,033

1,848

3,028 290

9,566 4M

TFS Tobacco Musicians Control

$ 17,024 $21,499 1,305 1,696

2,196 1,723

350

675

54 122

587 1,377

1,636

856

111

87 180 178

375 808

54

1,599

44

25 700

264

5283.391 5 24.Q7fi 530.549

- 20 -


T o b a c c o C o n t r o l -C o a l i t i o n

$ 3 0 , 8 9 7 2 , 4 0 5

3 , 5 8 6

-

1 ,107

-

209 210 615

2 , 9 2 2 6 , 5 8 2

T u l a n e R e s e a r c h A s s l s t ^ a n t

$ —

-

-

-

-

1 0 , 7 8 8 120 217

-

320

UEMRS

$ -

-

-

-

-

2 5 , 0 0 0 -

-

_

-

O t h e r PiTPqr^in^

$ 1 7 , 5 5 5 1 ,342

805

1 ,680

27

8 , 1 1 3

5 , 1 2 8 526 595

602 7 , 2 7 3

G e n e r a l a n d Adfni

$

. n i s t r a t i v e

2 2 3 , 2 9 9 1 7 , 1 6 8

2 0 , 3 5 5

1 5 , 2 5 8

8 , 6 7 8

1 6 , 4 6 8

2 5 , 0 8 3 2 , 9 4 2

233

1 3 , 1 0 0 4 , 6 5 9

$2

1

T o t a l s

, 0 6 0 , 9 1 0 1 6 1 , 1 5 7

1 8 7 , 0 1 4

4 4 , 8 2 0

3 3 , 3 0 0

6 3 , 7 0 4

, 1 9 6 , 9 8 6 1 0 , 4 2 0 1 9 , 0 7 5

4 8 , 0 7 3 1 3 4 , 4 0 2

965 2,665 23,358

4 , 0 9 0

1 ,776

600

2 , 9 1 7

257

_

1,344 112

1 0 , 8 9 9

2 , 1 1 9

825 25

_

4 , 8 0 0 30 --

6 . 0 3 1

1 1 , 5 5 2

7 , 4 7 1

8 , 3 9 3 5 6 , 4 4 1

(186) -

766 --

1 0 . 0 1 9

1 7 6 , 6 2 1

2 5 , 6 6 2

2 2 , 8 0 6 7 3 , 9 9 5

6 , 4 7 8 2 1 , 6 0 0 1 6 , 7 2 7

529 1 6 , 9 0 9

1 0 0 . 7 6 8

$2^.pQg 444.364 54.445.314

- 21


Note 12. Summary of Grants/Contracts Funding

The Foundation was funded through the following grants and contracts for the year ended June 30, 2009:

Recognized Funding Source Award Number Support

Corporation for National and Community Service: Americorps Grant CFDA #94.006 $ 414,557

State of Louisiana Department of Education:

Health Occupations Students of America CFMS #670109 20,000

State of Louisiana Department of Health and Hospitals:

HIV Prevention Program

HIV Prevention Projects for Community-Based Organizations

AHECs for a Healthy Louisiana Injury Prevention -

Region IV Region V

Tobacco Control Program State of Louisieina Division of

Administration:

Louisiana State University School of Medicine CFMS #502590 503,231

U.S. Department of Health and Human Services:

Substance Abuse and Mental Health Services CFDA #93.243 119,148

CFDA #93.243 212,780 U.S. Department of Housing and Urban

Development: Community Development Block Grant CFDA #14.219 2,782,718

Tulane University School of Medicine: Tulane Research Assistcince 93.575 & 93.596 40,915

Local Workforce Investment Board - 51,122 March of Dimes - 129,956 Rapides Foundation - 35,072 Other - 48.709

Total

CFDA CFMS

CFDA CFMS

CFMS CFMS CFMS

#93.940 #668387

#93.939 #672823

#649088 #649829 #671850

43, 30,

318, 130,

66, 66, 69,

,329 ,748

,467 ,198

,024 ,328 .998

22


Note 13. In-Kind Contributions

The Foundation accepted in-kind contributions related to training for the Americorps program. The fair value of contributions received in-kind amounted to $77,174 for the year ended June 30, 2009 and $59,291 for the year ended June 30, 2008. As such, the related revenue and expenses has been recorded in the accompemying financial statements.

23 -

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- 24 ~

BRQUSSARD, PQCHfe, LEWIS & BREAUX, L.L.P. " C E R T I F I E D P U B L I C A C C O U N T A N T S

4112 West Congreis P.O. Box 61400 Lafaycne, Louisiana 70596-1400 p h o n e : (337) 988-4930 fkx: (337) 984-4574 www.bplb.com

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

Other Offices:

Crowley, LA

(337) 783-5693

Opelousas, LA.

(337) 942-5217

N e w Iberia, LA

(337)364-4554

Church Point, LA

(337) 684-2855

Fnmk A. Stagno, CPA*

Scott J. Btoussard, CPA*

L. ChulcB Abohire, CPA*

P. John Blanchet. HI . CPA*


Mary A. Caitille, CPA*



Sucey E. Singleton, CPA*

John L. l i tre, CPA*

Tricia D. Lyons, CPA*

Mary T.MiUer, CPA*

EUzabcth J. Morcau, CPA*

Frank D. Be^ge^OI^ CPA*

Loimie J. Hcbert, CPA*

R e t i r e d :

Sidney U Brouasard, CPA 1925-2005

Leon K. Pochi , CPA 1984


E n n a R. Wahon, CPA 1988

George A. Lewis, CPA 1992

Geraldhie J. Whnbcricy, CPA 1995

Lawrence A. Cramer, CPA 1999


Donald W. Kelley, CPA 2005

George J. Trappey, i n , CPA 2007

Tcrrcl P. Drcssel, CPA 2007

Herbert Lemoine H, CFA 2008

To the Board of Directors of Southwest Louisiana Area Health Education Center Foundation

Lafayette, Louisiana

We have audited the financial statements of Southwest Louisiana Area Health Education Center Foundation (a nonprofit organization) as of and for the year ended June 30, 2009, cind have issued our report thereon dated October 28, 2009. We conducted our audit in accordcince 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.

internal Control Ovr Financial Reporting

In planning and performing our audit, we considered the' Foundation's intemal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Foundation's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Foundation's intemal control over financial reporting.

A control deficiency exists when the design or operation of a control does not allow management or errployees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the Foundation's ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the Foundation's financial statements that is more than inconsequential will not be prevented or detected by the Foundation's internal control.

Members ofAmctican Inirtitute of Certified Pubiic Accountants Society ofLonisiana Certified Public Accounianls

* A Prorctskmi) Accounting CorpomOon

- 25

http://www.bplb.com

A material weakness is a significant deficiency, or combination of significant deficiencies, that results " in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the Foundation' s intemal control.

Our consideration of the internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in the intemal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in intemal control over financial reporting that we consider to be material weaknesses, as defined cibove.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Foundation's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

This report is intended solely for the information and use of management, the Board of Directors, others within the entity and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.

^»>«,J Q-JU, U-:= i ^ - - v uuP.


26

BRQUSSARD, PQCHfe, LEWIS & BREAUX, L,L.P. C E R T I F I E D P U B L I C A C C O U N T A N T S

4112 West Congress P.O. Box 61400 Lafaycne, Louisiana 70596-1400 phone : (337) 988-4930 fax: (337) 984-4574 www.bplb.com

REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133

Other Offices:

Crowley, LA

(337) 783-5693

Opelousas, LA

(337) 942-5217

New Iberia, LA

(337) 364-4554

Church Point, LA

(337)684-2855

Frank A. Stagno, CPA*

Scott J. Broussard, CPA*

L. Charles Abshirc, CPA*

P. John Bknchet , III, CPA*


Mary A. Castille, CPA*



Stacey E. Singleton, CPA*

John L l i tre, CPA*

Tricia D. Lyons, CPA*

Mary T.MiDei, CPA*

Elizabeth J. Moieau, CPA*

Frank D. Bergeron, CPA*

Lonnie J. Hebert, CPA*

R e t i r e d :

Sidney L. Brousiard, CPA 1925-2005

Leon K. Poch£. CPA 1984


Erma R. Wahon, CPA 1988

George A. Lewis, CPA 1992

Gcraldine J. Wimberley. CPA 1995

LawretKX A. Cramer, CPA 1999


Donald W. Kclky. CPA 2005

George J. Tnippey, HI, CPA 2007

Tcrrcl P. Drcssel, CFA 2007

Herfocft Lemoine D, CPA 2008

To the Board of Directors Southwest Louisiana Area Health Education Center Foundation

Lafayette, Louisiana

Compliance

We have audited the compliance of Southwest Louisiana Area Health Education Center Foundation (a nonprofit organization) with the types of coirpliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are appliccible to its major federal programs for the year ended June 30, 2009. The Foundation's major federal programs are identified in the summary of auditors' results section of the accon^anying schedule of findings and questioned costs. Con^liance with the requirements of laws, regulations, contracts, and grants applicable to its major federal programs is the responsibility of the Foundation's management. Our responsibility is to express an opinion on the Foundation's compliance based on our audit.

We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the stemdards applicable to financial audits contained in Govemment Auditing Standards. issued by the Comptroller General of the United States; and OMB Circular A-133, "Audits of States, Local Govemments, and Non-Profit Orgzmizations.' Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasoncible assurance about whether noncoit5>liance with the types of con^liance 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 cibout Southwest Louisiana Area Health Education Center Foundation's compliance with those requirements cind performing such other procedures as we considered necessary in the circvimstcinces. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of Southwest Louisiana Area Health Education Center Foundation's compliance with those requirements.

Members ofAmerictin Institute of Certified Public Accountnnts Society of fjouisiana Certified Public Accintniants

• A Pfofesiion^ Accounting Corpontion

27

http://www.bplb.com

In our opinion, Southwest Louisiana Area Health Education Center Foundation complied, in all material respects, with the requirements referred to above that are applicable to its major federal programs for the year ended June 30, 2009.

Intemal Control Over Compliance

The management of Southwest Louisiana Area Health Education Center Foundation is responsible for establishing and maintaining effective intemal control over con^liance with the requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered Southwest Louisiana Area Health Education Center Foundation's intemal control over compliance with the requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of e Qjressing our opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of intemal control over con^liance. Accordingly, we do not express an opinion on the effectiveness of Southwest Louisiana Area Health Education Center Foundation's intemal control over compliance.

A c o n t r o l d e f i c i e n c y in a entity's internal control over compliance exists when the design or operation of a control does not allow management or en^loyees, in the normal course of performing their assigned functions, to prevent or detect noncorrpliance with a type of coit jliance requirement of a federal program on a timely basis. A s i g n i f i c a n t d e f i c i e n c y is a control deficiency, o r combination of control deficiencies, that adversely affects the entity's ability to administer a federal program such that there is more than a remote likelihood that noncompliance with a type of con^liance requirement of a federal program that is more than inconsequential will not be prevented or detected by the entity's internal control.

A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that material noncoirpliance with a type of coir^liance requirement of a federal program will not be prevented or detected by the entity's intemal control.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in intemal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in intemal control over compliance that we consider to be material weaknesses, as defined above.

This report is intended solely for the information and use of management, the Board of Directors, others within the entity and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.

^.^^cvJ? G L J U , ^ ^ ' ^ =f ^ — y r u t ^ .


28


SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended June 30, 2 009

Section I. Summary of Auditors' Results

F i n a n c i a l S t a t e m e n t s

Type of auditors' report issued: unqualified,

Internal control over financial reporting:

• Material weakness identified? Yes X No

• Significant deficiencies identified that are not considered to be material weaknesses?

Noncompliance material to financial statements noted?

Yes

Yes

X None Reported

No

F e d e r a l Awards

Internal control over major programs:

• Material weaknesses identified?

• Significant deficiencies identified that are not considered to be material weaknesses?

Yes

Yes

X No

X None Reported

Type of auditors' report issued on compliance for major programs: unqualified.

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

Identification of major programs:

CFDA Number

14.219

94.006 93.939

Yes X No

Name of Federal Program

Community Development Block Grant

Americorps Center for Disease Control HIV

Prevention Projects for Community Based Organizations

- 29 -

Dollar threshold used to distinguish between type A and type B programs $300,000.

Auditee qualified as low-risk auditee? Yes X No

Section II - Financial Statement Findings

None reported.

Section III - Federal Award Findings and Questioned Costs

None reported.

30


SCHEDULE OF PRIOR FINDINGS Year Ended June 30, 2009

Section I. Internal Control and Compliance Material to the Financial Statements

#2008-1 Reconciliations

Recommendation: The cash account as well as the accounts receivable and payable balances should be reconciled each month without exception. Any errors or reconciling items should be properly corrected or documented at the time the reconciliations are prepared.

Current Status: This finding is resolved.

#2008-2 Administration of Grant

Recommendation: We recommend that the Foundation contact the grantor to determine proper resolution of the issues raised in the finding.


Section II. Intemal Control and Compliance Material to Federal Awards

94.006 Americorps

#2008-3 Living Allowance

Recommendation: Procedures should be established to ensure that living allowances are adjusted in accordance with the grant guidelines and that the status of each member entered into the payroll system is accurate.


14.219 Community Development Block Grant

#2008--4 Procurement, Suspension and Debarment

Recommendation: The Foundation should establish controls to ensure compliance with the procurement, suspension and debarment requirements of the grant.


#2008-5 Reporting

Recommendation: The numbers should be reviewed prior to submission to ensure they are in agreement with the participant data.


Section III. Management Letter

The prior year's report did not include a management letter. - 31 -


SUPPLEMENTARY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ended June 30, 2009

Federal Grantor/Pass-Through Grantor/Program Title

DIRECT PROGRAMS: U.S. Department of Health and Human

Services -Substance Abuse and Mental Health

Services

HIV Prevention Activities: Non-Governmental Organization

Based Corporation for National and Community

Service: Americorps

CFDA Number

93.243 93.243

93.939

94.006

Federal Assistance I •D• Number

5H79SP10554-05 1U79SP014991-01

5U65PS624067-05

N/A

PASS-THROUGH PROGRAMS: U.S. Department of Health and Human Services -

State Department of Health and Hospitals: HIV Prevention Activities -

Health Department Based 93.940 Regional Maternal and Child Health

Injury Prevention -Region IV 93.136 Region V 93.136

Tobacco Control Program 93.283 AHECs for a Healthy Louisiana Primary Care Elective

Tulane University School of Medicine: Tulane Research Assistant 93.575 £L

93.596 Louisiana State University Health

Sciences Center: Area Health Model Program 93.107

U.S. Department of Housing and Urban Development -

Community Development Block Grant 14.219 Workforce Investment Act Title 1-B:

Local Workforce Investment Board 17.259

N/A

N/A N/A N/A N/A N/A

N/A

N/A

N/A

N/A

- 32

Total Current Pass-Through

Grantor's No.'s Y e a r

Expgnffgff

N/A N/A

$ 119,148 212,780

N/A 318,467

N/A 414,557

CFMS #668463 32,064

CFMS #649088 CFMS #649829 CFMS #671850 CFMS #672823 CFMS #648938

26,577 30,563 55,998 41,867

208

N/A 40,915

N/A 56,864

CFMS #649664

N/A

2,794,242

51.122

^4.195.^72

- 33

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