domestic violence audit 1984DOMESTIC VIOLENCE ASSOCIATION OF CENTRAL KANSAS, INC.
Salina, Kansas
AUDIT REPORT
December 31, 1984
A. H. LECKBAND & CO.
Certified Public Accountants
Accounting Bldg., 719 East Crawford
Salina, Kansas 67401
nnMESTIC VIOLENCE ASSOCIATION OF' CENTRAL KANSAS, INC.
Salinas Kansas
TABLE OF CONTENTS
Page
Auditorts Opinion 2
Balance Sheet 3-4
Statement of Income 5
Statement of Changes in Fund Balances 6
Statement of Source and Application of Cash 7
Notes to the Financial Statements 8-9
Expenses - FamiLy and Childrens Trust Fund - ScheduLe 1 10
Expenses - Kansas Association of Domestic Violence 10
Programs (K.A.D.V.Fl.) Fund - Schedule 2
A. H. LECKSAND & CO.
CERTIFIED PUBLIC ACCOUNTANTS
719 EAST CRAWFORD SALINA, KANSAS 67401
IR.10[i10 ANEIECAN IN2TTIlU1[ 01 CERIR4D P.IWC ACCOUNTANTS
May 29, 1985
A. H. "C"AND. C.P.A.
EUOME O. HARMON. C.P.A.
ACCOUNTINO CCPAR CW (913) 027-7244
DATA PROC® M MPAIR (913) 527-7243
To: The Board of Directors
Domestic Violence Association of Central Kansas, Inca
We have examined the ba Lance sheet of Domestic Violence
Association of Central Kansas, Inc.; a Kansas non—profit
corporation, as of December 31, 1983 and 1984, and the related
statements of income, changes in fund balances, and source and
application of cash for the years then ended, Our examination was
made in accordance with generaLly accepted auditing standards
and, according Ly, included such tests of the accounting records
and such other auditing procedures as we considered necessary in
the circumstances. .
In our opinion, the 1983 and 1984 financial statements referred
' to above present fair Ly the financiaL position of Domestic
Violence Association of CentraL Kansas, Inc. as of December- 31,
1983 and 1984, and the results of its operations for the years
' then ended, in conformity with generaLLy accepted accounting
principles app Lied on a basis consistent with that of the
proceeding year.
' A.H. LECKP LT t
F'A
Page
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
Accounts payable
PayrolL taxes payable
Current portion of Long-term debt
TOTAL CURRENT LIABILITIES
December 31,
1984 1983
$ 97 $ 111
1,066 19427
297 -
$ 1,460 $ 1,538
LONG-TERM DEBT NET OF CURRENT PORTION (note 6)$31,703
FUND EQUITY
Fund
Balance
- General Fund
$310087
Fund
Balance
- Family & Childrens
Trust Fund
10959
Fund
Balance
- Shelter Fund
12,522
Fund
Balance -
K.A.D.V.P. Fund
1,586
TOTAL FUND EQUITY
TOTAL. LIABILITIES AND FUND EQUITY
25,899
1,865
$47,154 $27,764
$800317 $29,302
�QS3 SOS C .�
The notes to financial statements are
an integral Part of this sta•temen•t.
Page 4
DOMESTIC VIOLENCE ASSOCIATION OF CENTRAL KANSAS, INC.
Salina, Kansas
STATEMENT OF CHANGES IN FUND BALANCES
--=----------------------------------
Year Ended December 31, 1984
STATEMENT OF CHANGES IN FUND BALANCES
Year Ended December 31, 1983
General. Fund
Family h Childrens Fund
Total
Ba Lance Net Ba lance
12-31-82 Income 12-31-83
-------- ------- --------
$44,159 ($18,260) $25,899
979 886 11865
$45,138 ($17,374) $27,764
aamrmm®m aavatmas meaaasgo
The notes to financial statements are
an integral part of this statement.
Page 6
Balance
Net
Ba Lance
12-31-83
Income
12-31-84
General Fund
--------
$25,899
-------
$ 5,188
-------
$31,087
Family & Chi ldrens Tr ust Fund
1,865
94
1,959
Shelter Fund
-
12,522
12,522
K.A.D.V.P. Fund
-
-------
1,586
-------
1,586
Total
$27,764
$190390
-------
$4.7,154
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STATEMENT OF CHANGES IN FUND BALANCES
Year Ended December 31, 1983
General. Fund
Family h Childrens Fund
Total
Ba Lance Net Ba lance
12-31-82 Income 12-31-83
-------- ------- --------
$44,159 ($18,260) $25,899
979 886 11865
$45,138 ($17,374) $27,764
aamrmm®m aavatmas meaaasgo
The notes to financial statements are
an integral part of this statement.
Page 6
DOMESTIC VIOLENCE ASSOCIATION OF CENTRAL KANSAS, INC.
Salina, Kansas
NOTES TO THE FINANCIAL STATEMENTS
December 31, 1984
1. The Domestic Violence Association of Central Kansas, Iac. was
organized as a non-profit Kansas corporation on January 8,
1980. The organization was determined to be a non-profit
organization by the Internal Revenue Service under Code
Section 501(c)(3) on November 12, 1980,
2. Summary of significant accounting policies;
A. The accrual method of accounting is used,
B. Depreciation and amortization are computed and recorded
using the straight -Line method. Furniture and equipment
are depreciated over three to ten years, the building is
depreciated over forty years, and organization costs are
amortized over five years.
Co An inventory of supplies and materials is not kept# but
rather items are expensed as purchased,
3. The Domestic Violence Association of Central Kansas, Inc.
was the recipient of a grant from the State Department of
Social and Rehabilitation Services (SRS) Division of Services
to Children and Youth Family and ChiLdrens Trust Fund, The
grant is specifically for the implementation of educational
services to the USD 305 public school system in the area of
sexual abuse of children and of understanding the dynamics of
domestic violence within the family unit from a child's
perspective. The grant period is June 1, 1984 through
May 31, 1985 and is in the amount of $3,770. Month Ly reports
are required to be submitted to the SRS for approval of
disbursements with unused funds at the end of the agreement
to be returned to the SRS upon their request. As of the date
of this report no request for return of grant funds has been
made by SRS.
Page 8
DOMESTIC VIOLENCE ASSOCIATION OF CENTRAL KANSAS, INC*
SaLinat Kansas
Schedule I
EXPENSES - FAMILY AND CHILDRENS TRUST FUND
----------------------------- 7 ------------
(Note 3)
Year Ended December 31p 1994
Salaries
$ 2088
Payroll taxes
85
Films and booklets
2415.
Travel
226
Conferences and seminars
-
Building space
67
Bank charges
8
Total 5089
Schedule 2
EXPENSES - K.A.D*V*P* FUND
--------------------------
(note 5)
Year Ended December 31, 1984
Contract Labor 3381
Supplies 81
Advertising 8
Bank charges 15
Total $ 3*485
The notes to financial statements are
an integral part of this statement.
Pan ,0
4.
5.
6.
The Domestic Violence Association of Central Kansas, Inc.
was the recipient of a grant from the State Department of
Social and Rehabilitation Services (SRS), Division of Adult
Services. The grant is specifically for the operation of
the Association's emergency shelter facility. 'The grant
period is from June 1, 1984 through September 30, 1985 and
is in the amount of $21,367, Monthly reports are required
to be submitted to SRS for approval of disbursements with
unused funds at the end of the agreement to be returned to
SRS upon their request. As of the date of this report no
request for return of grant funds has been made by SRS.
The Domestic Violence Association of Central Kansas, Inc. was
the recipient of a grant from Ms, Foundation for women. The
grant is specificly for the providing funds for the Kansas
Association of Domestic Violence Programs, The total grant
amount is $10,000,00. One-half of the grant was received in
1984 and one-half of the grant is to be received in 1985.
The Long-term debt is a twenty year note payable to Security
Savings and Loan, Salina, Kansas, secured by a mortgage on
real property, The interest rate on the note is adjustable
at the end of every third year. The current rate of interest
on the note is 13.75 percent and the current monthly payment
is $392.
Page 9
DOMESTIC VIOLENCE ASSOCIATION OF CENTRAL KANSAS, INC,
SaLina, Kanias
STATEMENT OF SOURCE ANL APPLICATION OF CASH
CASH BALANCES
Cash in bank - End of year $16,340 $ 5,905
Cash in bank - Beginning of year 5,905 5,887
Net Increase in Cash $10,435 $ 18
The notes to •Financial statements are
an integral part of this statement.
Pa 9e 7
Year
Ended
Lecember 31
1984
1983
SOURCES OF CASH
---------------
Net Income (Loss)
$19,390
$(17,374)
Add - Amortization and depreciation which
did not require a cash expenditure
817
675
$20,207
$(16,699)
Long term borrowing
32,000
-
Increase in accounts payable
-
421
Decrease in investments
10,597
17,599
$62,804
$ 1,321
APPLICATION OF CASH
Increase in payroll tax receivable
$ 375
-
Decrease in payroll tax payable
361
-
Increase prepaid expenses
461
339
Decrease in accounts payable
13
-
Increase in utility deposits
350
-
Acquisition of fixed assets
50,809
964
$52,369
$ 1,303
Net Increase in Cash
$10,435
$ 18
CASH BALANCES
Cash in bank - End of year $16,340 $ 5,905
Cash in bank - Beginning of year 5,905 5,887
Net Increase in Cash $10,435 $ 18
The notes to •Financial statements are
an integral part of this statement.
Pa 9e 7
DOMESTIC VIOLENCE ASSOCIATION OF CENTRAL KANSAS* INC.
Salinas Kansas
STATEMENT OF INCOME
The notes to financial statements are
an integraL part of this statement.
Page 5
Year
Ended
December 31
1984
1983
INCOME
Grants
Shelter Fund (note 4)
$12#462
$ -
FamiLy and Children Fund (note 3)
5#284
4,637
K.A.D.V.P. Ms. Foundation (note 5)
5#000
-
Crime Victims Reporation Board
2#000
8000
Chicago Resource
60,000
-
City of Salina,
5#000
-
United Way
39#239
10#000
Donations
10#290
9#553
Memberships
115
155
Interest and dividends
2#033
2#401
TOTAL INCOME
$87#423
$34#746
EXPENSES
SaLaries
$39#724
$35,106
Payroll taxes
3#370
3p548
Property taxes
23
-
ProfessionaL fees
1►182
675
Office supplies
1#144
391
Printing and copying
1#354
1#165
Postage
424
403
Rent and utilities
4#826
1#930
Interest expense
63
-
TeLephone
2#788
1#805
Insurance
1,546
798
Advertising
103
25
Travel and workshops
1#089
929
Educational books# pamphlets and fiLms
319
498
Amortization
20
20
Depreciation
796
655
MisceLLaneous
588
421
Family and ChiLdrens Fund - Schedule 1
50189
3#751
K.A.D.V.P. Fund expense - Schedule 2
3p485
-
TOTAL EXPENSES
$68#033
$52,120
NET INCOME (LOSS)
$190390
($17,374)
The notes to financial statements are
an integraL part of this statement.
Page 5
_ -.. DOMESTIC.VIOLENCE ASSOCIATION OF CENTRAL,KANSAS9 INC.
Salinas Kansas.
BALANCE SHEET
ASSETS
CURRENT ASSETS _
Cash on hand and in bank
Cash investments
Prepaid expenses
Payroll tax receivable
TOTAL CURRENT ASSETS
FIXED ASSETS
Building
Office furniture and equipmnt__
Accumulated depreciation
TOTAL FIXED ASSETS
OTHER ASSETS
Utility Deposits
Organization costs (net)
Land
TOTAL OTHER ASSETS
TOTAL ASSETS
Page 3
December 319
1984 1983
$169340 $ 59905
99089 199686
814 353
375 -
$269618 $259944
$44.523 $.. -
..8,137 59851
$529660 $ 5:851
(39311) (29514)
$499349 $ 39337
$ 350 -
- $ 21
49000 -
$ 4p350 $ 21
$809317 $299302
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