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Audit - 2009/2008 SALINA AREA CHAMBER OF COMMERCE, INC. Salina, Kansas FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT December 31, 2009 and 2008 CLUBINE AND RETTELE, CHARTERED CERTIFIED PUBLIC ACCOUNTANTS SALINA, KANSAS ~- SALINA AREACHAMBER OF COMMERCE, INC. Salina, Kansas TABLE OF CONTENTS Page' INDEPENDENT AUDITORS' REPORT 1 STATEMENTS OF FINANCIAL POSITION - Exhibit I STATEMENTS OF ACTIVITIES - Exhibit II STATEMENTS OF CASH FLOWS - Exhibit III STATEMENT OF FUNCTIONAL EXPENSES - Exhibit IV NOTES TO FINANCIAL STATEMENTS 2 3 4 5-6 7-10 SCHEDULES OF PROGRAM REVENUES SCHEDULES OF DIRECT PROGRAM EXPENSES 11 12-13 SCHEDULES OF REVENUES AND EXPENSES UNDER AGREEMENT WITH THE CITY OF SALINA, SALINE COUNTY AND THE SALINA AIRPORT AUTHORITY TO PROVIDE ECONOMIC DEVELOPMENT SERVICES 14-16 SCHEDULES OF REVENUES AND EXPENSES UNDER CONTRACT WITH THE CITY OF SALINA TO PROVIDE CONVENTION AND TOURISM SERVICES 17-18 r ' ' CLUBlNE&. RETTELE CHARIERED Certified Public A:rountants fTl Robert I. Clubine, C.P.A. David A. Rettele, C.PA Jay D. Langley, C.P.A. Jon K. Bell, C.P.A. Leslie M. Corbett, C.P.A. Stacy J. Osner, C.P.A. Marci K. Fox, C.P.A. John T. Millikin, C.P.A. Linda A. Suelter, C.P.A. 218 South Santa Fe P.O. Box 2267 Salina, Kansas 67402-2267 Salina 785 / 825-5479 Salina Fax 785 / 825-2446 Ellsworth 785/472-3915 Ellsworth Fax 785/472-5478 INDEPENDENT AUDITORS' REPORT To: The Board of Directors Salina Area Chamber of Commerce, Inc. Salina, Kansas We have audited the accompanying statements of firiancial position of the Salina Area Chamber of Commerce, Inc. (a nonprofit organization) as of December 31, 2009 and 2008, and the related statements of activities, functional expenses, and cash flows for the years then ended. These financial statements are the responsibility of the Organization'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. Those standards require that we plan and perform the audit 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 financial 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 Salina Area Chamber of Commerce, Inc. as of December 31,2009 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. Our audits were conducted for the purpose of forming an opinion on the basic financial statements taken as a whole. The supplemental information contained in pages 11 through 18 is presented for the purposes of additional analysis 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. CLUBINE AND RETTELE, CHARTERED June 28, 2010 (1 ) SALINA AREA CHAMBER OF COMMERCE, INC. . Salina, KaH~~s Exhibit I STATEMENTS OF FINANCIAL POSITION For the Year Ended December 31, 2009 2008 ASSETS 923,498 $ 792,655 93,839 153,399 384,123 520,757 72,240 92,343 . 635,775 626.322 100,000 100,000 2,209,475 $ 2,285,476 Cash and cash equivalents Accounts receivable Unconditional promises to give. net (Note 6) Prepaid expenses Land, building and equipment. net (Note 2) Investment land at market value (Note 3) $ Total Assets $ LIABILITIES AND NET ASSETS Liabilities Accounts payable $ 17,295 $ 88.971 Accrued taxes and other liabilities 99,478 63,352 Dues collected in advance 37,721 47,214 Program income collected in advance 252,959 159.252 Total Liabilities 407,453 358,789 Net Assets Unrestricted Net Assets Designated for fixed assets 735,775 726,322 Designated for convention and tourism 48.098 75,228 U ndesignated 700,969 610,170 Total Unrestricted Net Assets 1,484,842 1,411,720 Temporarily Restricted Net Assets 317,180 514,967 Total Net Assets 1.802,022 1.926,687 Total Liabilities and Net Assets $ 2,209,475 $ / 2,285,476 SEE THE ACCOMPANYING NOTES TO THE FINANCIAL STATEMENTS WHICH ARE AN INTEGRAL PART HEREOF. (2) ~---- L. SALINA AREA CHAMBER OF COMMERCE, INC. Salina, Kansas Exhibit II STATEMENTS OF ACTIVITIES For the Year Ended December 31, 2009 2008 Change in Unrestricted Net Assets Support and Revenue Membership dues $ 335,188 $ 340,096 Program revenue 246,156 253,362 Economic development 141,836 137,371 Convention and tourism 726,035 751,767 Facility rental 6,765 5,925 Interest 18,802 . 31,867 Miscellaneous 9,000 3,128 Total Unrestricted Support and Revenue 1,483,782 1,523,516 Net Assets Released from Restriction 350,147 318,526 Total Unresricted Support and Revenue 1,833,929 1,842,042 Expenses Program SerVices Agriculture 59,319 48,204 Community development 25,000 25,886 Internal affairs 177,313 207,667 Economic development 121,503 107,645 Convention and tourism 302,315 360,187 Total Program Services 685,450 749,589 Supporting Services Administrative and general expenses 97,022 93,448 Staff expenses 895,357 809,891 Building operation expenses 82,978 113,368 Total Supporting Services 1,075,357 1,016,707 Total Expenses 1,760,807 1,766,296 Increase in Unrestricted Net assets 73,122 75,746 Change in Temporarily Restricted Net Assets Economic development strategic plan contributions 152,360 224,900 Net Assets Released From Restriction (350,147) (318,526) Decrease in Temporarily Restricted Net Assets (197,787) (93,626) Decrease in Net Assets (124,665) (17,880) Beginning Net Assets 1,926,687 1,944,567 Ending Net Assets $ 1,802,022 $ 1,926,687 SEE THE ACCOMPANYING NOTES TO THE FINANCIAL STATEMENTS WHICH ARE AN INTEGRAL PART HEREOF. (3) " SALINA AREA CHAMBER OF COMMERCE, INC, Salina, Kansas Exhibit III . STATEMENTS OF CASH FLOWS For the Year Ended December 31, 2009 2008 Cash Flows From Operating Activities Cash received from dues and projects Cash received from government entities Cash received from other operating activities Interest received Cash paid to employees and suppliers Net Cash Provided by Operating Activities $ 1,069,993 $ 1,020,511 727,776 759,917 15,765 9,053 18,802 31,867 (1,655,920) (1,788,377) 176,416 32,971 Net Cash Used by Investing Activities Purchase of equipment (45,573) (36,201 ) Net Increase (Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning of Year 130,843 792,655 (3,230) 795,885 Cash and Cash Equivalents at End of Year $ 923,498 $ 792,655 RECONCILIATION OF DECREASE IN NET ASSETS TO NET CASH PROVIDED BY OPERATING ACTIVITIES Decrease in net assets $ (124,665)$ (17,880) Adjustments to reconcile decrease in net assets to net cash provided by operating activities Depreciation Decrease (Increase) in accounts receivable Decrease in promises to give Decrease in prepaid expenses Decrease in accounts payable and accrued expenses Decrease in dues collected in advance Increase in program income collected in advance Total Adjustments Net Cash Provided by Operating Activities 36,121 36,120 59,560 (90,850) 136,634 163,783 20,103 16,551 (35,550) (19,035) (9,494) (74,603) 93,707 18,885 301,081 50,851 $ 176,416 $ 32,971 SEE THE ACCOMPANYING NOTES TO THE FINANCIAL STATEMENTS WHICH ARE AN INTEGRAL PART HEREOF. (4) SEE THE ACCOMPANYING NOTES TO THE FINANCIAL STATEMENTS WHICH ARE AN INTEGRAL PART HEREOF. (5) SEE THE ACCOMPANYING NOTES TO THE FINANCIAL STATEMENTS WHICH ARE AN INTEGRAL PART HEREOF. {6} I . ' SALINA AREA CHAMBER OF COMMERCE, INC. Salina, Kansas NOTES TO FINANCIAL STATEMENTS December 31, 2009 and 2008 1. Nature of Organization and Significant Accounting Policies A. Nature of Organization Salina Area Chamber of Commerce, Inc. (the "Chamber") is a nonprofit organization located in Salina, Kansas. Its purpose is to administer various activities advancing the general welfare and prosperity of the Salina area especially in the areas of economic development and tourism. B. Income Tax Exemption The Chamber is exempt from income tax under Internal Revenue Code Section 501 (c)(6). C. Accounting Method The books of the Chamber are maintained and these financial statements were prepared on the accrual method of accounting. Under this method revenues are recognized when earned and expenses are recognized when incurred. D. Net Assets The Chamber has no permanently restricted net assets ang therefore all net assets are classified as either temporarily restricted or unrestricted. Temporarily restricted net assets consist of contributions to the Organization's Economic Development Strategic plan that are not yet expended at year end. The Chamber has established a policy of dividing unrestricted net assets into three components: designated for fixed assets, designated for convention and tourism and undesignated. Unrestricted net assets designated for fixed assets is an amount equal to the Chamber's investment in building, furniture, fixtures, equipment. land improvements and Icmdless accumulated depreciation. Unrestricted net assets designated for convention and tourism is the excess income over expenditures of the convention and tourism program. Unrestricted net assets in excess of that designated for fixed assets, economic development and convention and tourism are undesignated. E. Cash and Cash Equivalents For the purpose of the statements of cash flows, the Chamber considers all short-term investment securities purchased with a maturity of three months or less to be cash equivalents. The Chamber maintains checking, certificate of deposit, and deposits under repurchase agreements with nine financial institutions in Salina, Kansas. The amount not covered by F.D.I.C. insurance totaled $267,828, however, this amount was held under repurchase agreements at Sunflower Bank and is secured by direct or indirect obligations of the United States Government. F. Accounts Receivable Accounts receivable are considered to be fully collectible. Accordingly, the allowance for doubtful accounts is zero. G. Inventories Purchases of supplies that might be considered as inventory are expensed when purchased,. Actual amounts on hand are considered immaterial. (7) ~- SALINA AREA CHAMBER OF COMMERCE, INC. Salina. Kansas NOTES TO FINANCIAL STATEMENTS December 31, 2009 and 2008 H. Membership Dues and Program Income Membership dues and program income are recognized as revenue in the year in which they are earned. The Chamber bills dues in December for the coming membership year, consequently a significant amount of dues are collected in advance and recorded as dues collected in advance in the financial statements. Program revenues are sometimes received in the year preceding the actual event, consequently these revenues are recorded as deferred income in the financial statements. I. Contributions Unconditional promises to give. are recognized in the period received. Conditional promises to give are not recognized until they become unconditional; that is, when the conditions on which they depend are substantially met. Contributions to be received after one year are discounted at an appropriate discount rate commensurate with the risks involved. Amortization of discounts is recorded as additional contribution revenue in accordance with donor-imposed restrictions, if any, on the contributions. J. Allocation of expenses The basis for allocation of expenses to specific programs is determined by management. Expenses that can be directly identified with specific programs are charged to that program. Other expenses are allocated using predetermined percentages. K. Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires the use of management's estimates. L. Products and services received in payment of dues are recorded at estimated market value by the Chamber. 2. Land, Building and Equipment Land. Building and Equipment can be summarized as follows: 2009 2008 Land, Building and Equipment Buildings $ 677.712 $ 633,538 Furniture, fixtures and equipment 378.974 377,575 Land improvements 15,280 15,280 Land 192,691 192,691 1,264,657 1.219,084. Less: Accumulated depreciation (628,882) (592,762) Total Land, Building and Equipment (net) $ 635,775 $ 626,322 Land. building and equipment are carried at cost. Depreciation of the building and equipment is computed on a straight-line basis over the estimated usefIJllives of the respective assets. The building, parking lot and landscaping are depreciated over their estimated useful lives which range from 8 to 35 years and the estimated useful lives of the furniture, fixtures and equipment range from 3 to 10 years. 3. Investment Land The Chamber purchased land on May 31, 1985 for $335,382. One-half of this land was used to construct the building which now serves as the Chamber's office and remains on the books at its original cost. The remaining east half of the land was recorded as investment land and is not an integral part of Chamber operations. Subsequent to its original purchase, it was appraised for $100,000 and consequently written down to its fair market value. (8) SALINA AREA CHAMBER OF COMMERCE, INC. Salina, Kansas NOTES TO FINANCIAL STATEMENTS December 31,2009 and 2008 4. Agreement Relating to Economic Development The Chamber receives contributions from the City of Salina, Saline County and the Salina Airport Authority (Grantors) to help fund a program, the purpose of which is to encourage economic development in the Salina/Saline County area. The agreement provides that the Chamber will expend funds received on programs and services that the parties to this agreement believe will enhance the economic development of the area. 5. Agreement Relating to Convention and Tourism The Chamber has entered into an agreement with the City of Salina to provide convention and tourism programs to encourage, promote and solicit conventions and tourism for the City of Salina, and the City has appointed a Convention and Tourism Advisory Committee to recommend to the Chamber, programs in connection with this agreement. Under this agreement the City makes contributions to the Chamber of a portion of the proceeds of the 10,cal transient guest tax levied on hotel and motel guests. The Chamber board has designated exces.s income over expenditures for 2009 and 2008 in the amount of $48,098 and $75,228 respectively, as a reserved net asset for convention and tourism in order to fund future contracted obligations. 6. Promises to give Unconditional promises to give at December 31, are as follows: , Promises to give expected to be collected in: 2009 2008 Receivable within 1 year $ 248,373 $ 258,533 Receivable beyond 1 year but within 5 years 158,000 291,116 406,373 549,649 Less allowance for uncollectibles (12,489) (16,735) Less discount on promises to give (9,761) (12,157) Net unconditional promises to give $ 384,123 $ 520,157 A rate of 2.6% has been used to discount promises to give that management expects to collect more than one year from the date of the financial statements. The rate is based on the yield of a US treasury note with a similar maturity date to the collection period. Management considers promises to give to be 97% collectible. 7. Retirement Plan The Chamber has established a defined contribution retirement plan covering substantially all qualified employees. Qualified employees are at least 21 years of age and have completed one year of service. Contributions are made by the Chamber equalto 6% of eligible compensation. The total expense under the plan was $34,850 and $32,657 for the years ended December 31, 2009 and 2008, respectively. (9) SALINA AREA CHAMBER OF COMMERCE, INC. Salina, Kansas NOTES TO FINANCIAL STATEMENTS December 31, 2009 and 2008 8. Compensated Absences The Chamber grants annual paid vacations to its full time employees based on the following schedule: Years of Service 1-9 10 or more Annual Vacation Allowance 10 days 15 days Vacation days earned must be used within one year and do not accumulate. 9. Leases The Chamber leases an automobile used in its operations. Total lease expense for the years ended December 31,2009 and 2008 is $4,792 and $6,561, respectively. The following is a schedule of future minimum lease payments required under these operating leases as of December 31, 2009: Year Ended December 31, 2010 $ 1,596 Subsequent 10. Economic Development Strategic Plan The following information sets forth the amount of temporarily restricted contributions received and expended in relation to the Chamber's Economic Development Strategic Plan. Beginning Temporarily Restricted Net Assets Contributions Expenditures Ending Temporarily Restricted Net Assets $ 2009 2008 514,967 $ 608,593 152,360 224,900 (350,147) (318,526) 317,180 $ 514,967 $ 11. Subsequent Events Salina Area Chamber of Commerce, Inc.'s management has evaluated events and transactions occurring after December 31, 2009 through June 28, 2010. The aforementioned date represents the date the financial statements were available to be issued. (10) SUPPLEMENTAL INFORMATION ~mn Program Revenues Farm show Dairy show Leadership Salina Membership meetings Website sponsorships Chamber - Net Legislative action Military affairs Gift certificate sponsorship Annual meeting SDI support Total Program Revenues SALINA AREA CHAMBER OF COMMERCE, INC. Salina, Kansas SCHEDULES OF PROGRAM REVENUES For the Year Ended December 31, 2009 2008 $ $ 83,935 $ 81,325 11,258 12,512 18,983 13,750 10,120 22,675 5,900 9,650 7,390 6,120 1,200 1,200 1,346 1,125 100,900 103,385 3,999 2,745 246,156 $ 253,362 (11 ) SALINA AREA CHAMBER OF COMMERCE, INC. Salina, Kansas SCHEDULES OF DIRECT PROGRAM EXPENSES For the Year Ended December 31, 2009 2008 Chamber Direct Program Expenses Agriculture Farm show Agriculture development Dairy show Total Agriculture Direct Program Expenses Community Development Leadership Salina All America team Arts Military affairs Total Community Development Direct Program Expenses Internal Affairs Ambassadors Membership services Plans and directors Communication and image Chamber - Net Legislative action Membership meetings Annual meeting Total Internal Affairs Direct Program Expenses Total Chamber Direct Program Expenses Economic Development Program Expenses Business Retention and Expansion Marketing Travel/Corporate visits Research Software Professional membership dues Total Business Retention and Expansion New Business Attraction Advertising Marketing Printed collateral materials Travel/call trips and trade shows Research Software Professional membership dues Total New Business Attraction $ 47,196 $ 1,141 10,982 59,319 22,512 1,012 42 1 ,434 25,000 6,237 5,723 1,127 21,735 4,811 355 9,254 128,071 177,313 261,632 35,701 833 11,670 48,204 25,626 260 25,886 4,493 10;971 3,009 29,872 3,071 7,720 17,785 130,746 207,667 281,757 3,857 13,308 2,016 38 5,510 9,650 1,204 1,912 141 200 12,728 25,108 . 3,819 1,729 28,428 37,473 104 298 1,832 635 794 3,860 604 569 42 650 35,623 45,214 (12) SALINAAREACHAlVlBER OF COMVERCE,INC. Salina, Kansas SCHEDULES OF DIRECT PROGRAM EXPENSES (Continued) For the Year Ended Decem ber 31, ~ 2009 ~ 2008 Commercial Development Marketing and printed materials Travel/developers Entrepreneurship development Research Research and professional dues Total Commercial Development Workforce Development STClweb services/seminars Travel/employee recruitrnentljob fairs/dues HR local events Marketing Workforce housing Outreach specialist Census Total Workforce Development Legislative .Action Mscellaneous Total Economic Development Direct Program Expenses 139 710 2,175 391 1,348 84 41 974 3,914 1,181 4,926 3,046 10,522 2,195 9,741 28,005 59,616 3,993 8,569 121,503 2,822 4,836 2'5,751 33,409 107,645 Convention and Tourism Direct Program Expenses hivertising Convention and tourism services and marketing 1-70 Association T.IAK. Regional marketing MagazinelKATTlWld West Tour brochure/cards Special events Sports Hospitality services Smoky Hill River Festival \Asit Salina organization dues/artpace Calendar of Events Total Convention and Tourism Direct Program Expenses 72,584 37,511 3,314 5,333 23,858 738 3.4,94 13,861 133,083 158 5,000 1,381 2,000 302,315 112,508 73,133 931 7,368 4,479 3,574 11,731 129,765 933 5,000 8,165 2,600 360,187 Total Direct Program Expenses $ 685,450 $ 749,589 (13) ~n_ SALINA AREA CHAMBER OF COMMERCE, INC. Salina, Kansas SCHEDULES OF REVENUES AND EXPENSES UNDER AGREEMENT WITH THE CITY OF SALINA, SALINE COUNTY AND THE SALINA AIRPORT AUTHORITY TO PROVIDE ECONOMIC DEVELOPMENT SERVICES For the Year Ended December 31, 2009 2008 Revenues City of Salina Saline County Salina Airport Authority Economic development strategic plan Grant services Program revenue Total Revenues $ 85,000 $ 85,000 15,000 15,000 20,000 20,000 152,360 224,900 15,300 15,300 6,536 2,071 294,196 $ 362,271 $ Expenses Program expenses (Schedule 1A) Administrative and general expenses (Schedule 2A) Staff expenses (Schedule 3A) Building operation expenses (Schedule 4A) Total Expenses $ 121,503 $ 107,645 22,387 32,934 330,433 269,147 17,660 46,171 491,983 $ 455,897 $ (14) SALINA AREA CHAMBER OF COMMERCE, INC. Salina, Kansas SCHEDULES OF REVENUES AND EXPENSES UNDER AGREEMENT WITH THE CITY OF SALINA, SALINE COUNTY AND THE SALINA AIRPORT AUTHORITY TO PROVIDE ECONOMIC DEVELOPMENT SERVICES For the Year Ended December 31, 2009 2008 Schedule 1A - Program Expenses Business retention $ 12,728 $ 25,108 New business attraction 35,623 45,214 Commercial development 974 3,914 Workforce development 59,617 33,409 Legislative action 3,993 Miscellaneous 8,568 Total Program Expenses $ 121,503 $ 107,645 Schedule 2A - Administrative and General Expenses Professional services $ 1,093 $ 3,676 Travel expense 5,462 4,400 Office supplies 2,841 7,963 Postage 1,341 1,877 Communications 1,546 2,100 Computer services 4,196 3,799 Equipment services 2,730 5,275 Dues and subscriptions 2,666 2,911 Insurance 512 933 Total Administrative and General Expenses $ 22,387 $ 32,934 Schedule 3A - Staff Expenses Salaries $ 258,006 $ 203,597 Payroll taxes 18,288 14,600 Group medical insurance 33,910 28,732 Medical reimbursement 1,040 2,553 Retirement 10,820 9,614 Group life insurance 149 563 Cafeteria plan 289 354 Disability 1,581 746 Unemployment tax 472 853 Workers compensation insurance 1,556 975 Professional development 4,322 6,560 Total Staff Expenses $ 330,433 $ 269,147 (15) SALINA AREA CHAMBER OF COMMERCE, INC. Salina, Kansas SCHEDULES OF REVENUES AND EXPENSES UNDER AGREEMENT WITH THE CITY OF SALINA, SALINE COUNTY AND THE SALINA AIRPORT AUTHORITY TO PROVIDE ECONOMIC DEVELOPMENT SERVICES (Continued) For the Year Ended December 31, 2009 2008 Schedule 4A -Building Operation Expenses Property insurance Utilities Taxes Maintenance and janitorial Depreciation Total Building Operation Expenses $ $ (16) 1 ,227 $ 2,825 3,559 2,464 7,585 17,660 $ 3,550 5,381 6,923 15,508 14,809 46,171 , . SALINA AREA CHAMBER OF COMMERCE, INC. Salina, Kansas SCHEDULES OF REVENUES AND EXPENSES UNDER CONTRACT WITH THE CITY OF SALlNATO PROVIDE CONVENTION AND TOURISM SERVICES For the Year Ended December 31, 2009 2008 Revenues City of Salina SJBB High school sports SOl support Special functions Total Revenues $ 607,776 $ 639,917 59,597 59,391 46,573 44,222 11,997 8,237 92 726,035 $ 751,767 $ Expenses Program expenses (Schedule 1 B) $ 302,315 $ 360,187 Administrative and general expenses (Schedule 2B) 33,608 27,990 Staff expenses (Schedule 3B) 380,889 356,258 Building operation expenses (Schedule 4B) 36,353 36,464 Total Expenses $ 753,165 $ 780,899 (17) . . SALINA AREA CHAMBER OF COMMERCE, INC. Salina, Kansas SCHEDULES OF REVENUES AND EXPENSES UNDER CONTRACT WITH THE CITY OF SALINA TO PROVIDE CONVENTION AND TOURISM SERVICES For the Year Ended December 31, 2009 2008 Schedule 1 B - Program Expenses Advertising $ 72,584 $ 112,508 Convention and tourism services and marketing 37,511 89,485 Regional marketing 23,858 Special events 13,861 11,731 Sports 133,083 129,765 Special projects 21,418 16,698 Total Program Expenses $ 302,315 $ 360,187 Schedule 2B - Administration and General Expenses Professional services $ 2,291 $ 2,869 Travel expense 3,238 4,226 Office supplies . 5,005 7,157 Postage 2,379 1,972 Communications 2,470 1,809 Computer se.rvices 8,793 3,001 Equipment services 5,720 4,176 Dues and subscriptions 2,639 2,351 Insurance 1,073 729 Contingency fund Total Administration and General Expenses $ 33,608 $ 27,990 Schedule 3B - Staff Expenses Salaries $ 277,047 $ 258,771 Contract labor 2,356 Payroll tax 18,891 18,241 Group medical insurance 57,816 48,649 Medical reimbursement 1,211 2,874 Retirement 16,284 15,287 Group life insurance 1,032 1,089 Cafeteria plan 584 616 Disability 1,683 1,081 Unemployment tax 599 1,070 Workers compensation insurance 1,565 1,199 Professional development 4,177 5,025 Total Staff Expenses $ 380,889 $ 356,258 Schedule 4B - Building Operation Expenses Property insurance $ 2,572 $ 2,772 Utilities 5,610 4,484 Taxes 7,293 5,466 Maintenance and janitorial 4,984 12,183 Depreciation 15,894 11,559 Total Building Operation Expenses $ 36,353 $ 36,464 (18)