Annual Report - DVACK
DOMESTIC VIOLENCE ASSOCIATION OF CENTRAL KANSAS, INC.
Salina, Kansas
ANNUAL REPORT
December 31, 1982
CLUBINE AND RETTELE, CHARTERED
CERTIFIED PUbLIC ACCOUNTANTS
SALINA, KANSAS
DOMESTIC VIOLENCE ASSOCIATION OF CENTRAL KANSAS, INC.
Salina, Kansas
INDEX
ACCOUNTANTS' OPINION
Page
1
BALANCE SHEET - Exhibit I
2
STATEMENT OF INCOME - Exhibit II
3
STATEMENT OF CHANGES IN FUND BALANCES - Exhibit III
4
STATEMENT OF SOURCE AND APPLICATION OF CASH - Exhibit IV
5
NOTES TO THE FINANCIAL STATEMENTS
6
EXPENSES - FAMILY AND CHILDRENS TRUST FUND - Schedule 1
7
To:
The Board of Directors
Domestic Violence Association of Central Kansas, Inc.
We have examined the balance sheet of Domestic Violence Association of
Central Kansas, Inc., a Kansas non-profit corporation, as of December 31,
1982 and 1981, and the related statements of income, change 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
accordingly, included such tests of the accounting records and such other
auditing procedures as we considered necessary in the circumstances.
In our opinion, the accompanying balance sheet and statements of income,
change in fund balances and source and application of cash, present fairly
the financial position of the Domestic Violence Association of Central
Kansas, Inc. at December 31, 1982 and 1981, and the results of its operations
for the years then ended, in conformity with generally accepted accounting
principles applied on a basis consistent with the preceding year.
~::;~ ~
June 1,
1981
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DOMESTIC VIOLENCE ASSOCIATION OF CENTRAL KANSAS, INC.
Salina, Kansas
Exhibit I
BALANCE SHEET
ASSETS
December 31,
1982 1981
$ 5,887 $ 332
37,285 23,774
1,493
14 176
43,186 25,775
4,887 4,887
1,859 1,162
3,028 3,725
Current Assets
Cash on hand and in
Cash investments
Accounts receivable
Prepaid expenses
Total Current Assets
bank
Property and Equipment
Office furniture and equipment, at cost
Deduct - Accumulated depreciation
Total Property and Equipment
Other Assets
Utility deposits
Organization costs, net
Total Other Assets
41
41
61
61
Totals
$
46,255
$
29,561
LIABILITIES
Current Liabilities
Accounts payable
Payroll taxes payable
Total Current Liabilities
Fund Balance - Exhibit III
$ 99 $ 54
1,018 850
1,117 904
45,138 28,657
$ 46,255 $ 29,561
Totals
See the accompanying notes to the financial statements which are an integral
part hereof.
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DOMESTIC VIOLENCE ASSOCIATION OF CENTRAL KANSAS, INC.
Salina, Kansas
STATEMENT OF INCOME
Exhibit II
For the Year
Ended December 31,
1982 1981
Income
Grants
Governor's Committee on Criminal Administration
Family and Childrens Trust Fund (Note 3)
Law Enforcement Assistance Administration
Revenue Sharing - City of Salina
Un ited Way
Comprehensive Employment Training Act Funds
Donations
Memberships
Service fees
Interest and dividends
Other revenue
Tota 1 Income
$
17,500
4,860
972
5,000
10,202
17,691
70
3,511
66
59,872
Expenses
Salaries
Payroll taxes
Professional fees
Off ice supp lies
Printing and copying
Postage
Rent and utilities
Telephone
Insurance
Advertising
Travel and workshops
Educational books and
Amortization
Depreciation
Miscellaneous
Family and Childrens
Total Expenses
pamphlets
29,742
2,502
545
460
117
384
1,860
1,552
382
70
710
91
20
697
378
3,881
43,391
Trust Fund - Schedule 1
Net Income
$
16,481
$
16,970
941
2,550
5,767
14,952
120
280
2,141
823
44,544
24,257
1,617
100
430
648
509
1,800
1,457
308
77
550
581
20
697
1,886
34,937
$
9,607
See the accompanying notes to the financial statements which are an integral
part hereof.
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DOMESTIC VIOLENCE ASSOCIATION OF CENTRAL KANSAS, INC.
Salina, Kansas
STATEMENT OF CHANGES IN FUND BALANCES
For the Year Ended December 31, 1982
Exhibit III
Balance, December 31, 1981
Add - Net Income - Exhibit II
Ba lance, December 31, 1982
Family and
Childrens
Trust Fund
$
$
979
979
General
Fund
$2ï3,657
15,502
$ 41.,159
$
Total
28,657
16,481
45,138
$
STATEMENT OF CHANGES IN FUND BALANCES
For the Year Ended December 31, 1981
Balance December 31, 1980
Add - Net Income - Exhibit II
Balance, December 31, 1981
Family and
Childrens General
Trust Fund Fund Total
$ $ 19,050 $ 19,050
9,607 9,607
$ $ 28,657 $ 28,657
See the accompanying notes to the financial statements which are an integral
part hereof.
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DOMESTIC VIOLENCE ASSOCIATION OF CENTRAL KANSAS, INC.
Salina, Kansas
STATEMENT OF SOURCE AND APPLICATION OF CASH
SOURCE
Exhibit IV
For the Year
Ended December 31,
1982 1981
--
$ 16,481 $ 9,607
Net Income - Exhibit II
Add - Amortization and depreciation which did
not require a cash expenditure
717
--
17,198
213
Increase in accounts payable
Return of utility deposit
Reduction of accounts receivable
Reduction of prepaid expenses
1,493
162
--
Total Source
~1,066
APPL I CAnON
Increase in accounts receivable
Prepaid expenses
Investment in money market funds
~~
Total Application
~~
Net Source (Application) of Cash
$ 5,555
Cash in bank
Cash in bank
End of year
Beginning of year
$
5,887
332
--
Net Increase (Decrease) in Cash
$ 5,555
717
10,324
904
100
11,328
471
176
23,774
24,421
$ (13,093)
$
332
13,425
$ (13,093)
See the accompanying notes to the financial statements which are an integral
part hereof.
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DOMESTIC VIOLENCE ASSOCIATION OF CENTRAL KANSAS, INC.
Salina, Kansas
NOTES TO THE FINANCIAL STATEMENTS
December 31, 1982
1.
The Domestic Violence Association of Central Kansas, Inc. was organized as
a non-profit Kansas corporation on January 8, 1980. The orga~ization was
determined to be a non-profit organization by the Internal Revenue Service
under Code Section 501 (c)(3) on November 12, 1980.
2.
The organization is on an accrual method of accounting.
nificant accounting policies are:
Some of the sig-
A.
Income is recorded on the books when received. The financial
statements are adjusted for timing differences in the individual
funding programs with the exception of individual counseling
performed.
B.
Expenses are recorded on the books when paid.
statements are adjusted for accounts payable.
The financial
C.
Depreciation and amortization are computed and recorded using the
straight-line method.
D.
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~he recipient
of a grant from the State Department of Social and Rehabilitation Services,
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 J05 public school system in the area of prevention 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, 1982 through May Jl, 1983 and is in the amount of $ 7,540. Monthly
reports are required to be submitted to the SRS for approval of dis-
bursements with unused funds at the end of the agreement to be returned
to the SRS upon their request. As of June 1, 1983, all funds had been
expended or committed and no return was required.
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DOMESTIC VIOLENCE ASSOCIATION OF CENTRAL KANSAS, INC.
Salina, Kansas
Schedule 1
EXPENSES - FAMILY AND CHILDRENS TRUST FUND
(Note 3)
For the Year Ended December 31, 1982
Salaries
Payroll taxes
Films and booklets
Travel
Conferences and seminars
$ 1,389
93
1,491
818
90
$ 3,881
Total
See the accompanying notes to the financial statements which are an integral
part hereof.
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