The ARC of Greater New Orleans - Louisianaapp1.lla.la.gov/PublicReports.nsf/E6AA88844BB1A5B... · SAGONA, BOURG, LEE, MATTHEW & Co., L.L.C. CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS

THE ARC OF GREATER NEW ORLEANS. INC.

FINANCIAL STATEMENTS AND REPORT OFINDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

YEARS ENDED JUNE 30.2006 AND 2005

Under provisions of state law, this report is a publicdocument, Acopy of the report has been submitted tothe entity and other appropriate public officials. Thereport is available for public inspection at the BatonRouge office of the Legislative Auditor and, whereappropriate, at the office of the parish clerk of court.

Release Date i 110/01

The ARC of Greater New Orleans, Inc.

Financial Statements and Report ofIndependent Certified Public Accountants

Years Ended June 30,2006 and 2005

TABLE OF CONTENTS

Page

Report of Independent Certified Public Accountants 1

Report on Compliance and on Internal Control over 2Financial Reporting Based on an Audit of FinancialStatements Performed in Accordance with GovernmentAuditing Standards

Financial Statements:

Statements of Financial Position 3

Statements of Activities . 4

Statements of Functional Expenses 5-6

Statements of Cash Flows 7

Notes to Financial Statements • 8-13

Supplemental Information:

Schedule of State and Local Awards - 2006 • 15

Schedule of State and Local Awards - 2005 16

Current Year Findings, Recommendations, and Corrective Action Plan 17

Prior Year Findings, Recommendations, and Corrective Action Plan 18

SAGONA, BOURG, LEE, MATTHEW & Co., L.L.C.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 & C O N S U L T A N T S

& CO

Report of Independent Certified Public Accountants

To the Board of DirectorsThe Arc of Greater New Orleans, Inc.

We have audited the accompanying statements of financial position of The Arc of Greater New Orleans, Inc. (a nonprofitorganization) as of June 30, 2006 and 2005, and the related statements of activities, functional expenses and cash flows forthe years then ended. These financial statements are the responsibility of The Arc of Greater New Orleans, Inc.'smanagement. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in the United States of America and thestandards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States of America. Those standards require that we plan and perform the audit to obtain reasonable assuranceabout 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 theaccounting policies used and significant estimates made by management, as well as evaluating the overall financialstatement 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 TheArc of Greater New Orleans, Inc. as of June 30, 2006 and 2005, and the changes in its net assets and its cash flows for theyears then ended in conformity with accounting principles generally accepted in the United States of America.

In accordance with Government Auditing Standards, we have also issued our report dated December 8, 2006 on ourconsideration of The Arc of Greater 'New Orleans, 'Inc.'s internal control over financial reporting -and our tests of itscompliance with certain provisions of laws, regulations, contracts and grants. That report is an integral part of an auditperformed in accordance with Government Auditing Standards and should be read in conjunction with this report inconsidering the results of our audit.

+• C*f LLC

Certified Public AccountantsDecember 8, 2006

650 POYDRAS STREET • SUITE 1200 • NEW ORLEANS, LA 70130 • 504.274.0200 • FAX: 504.274.0201 • www.sblmcpa.comMEMBER: AMERICAN INSTITUTE OF CPAs & SOCIETY OF LOUISIANA CPAs

SAGONA, BOURG, LEE, MATTHEW & Co., L.L.C.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 & C O N S U L T A N T S

& CO

Report on Compliance and on Internal Control Over FinancialReporting Based on an Audit of Financial Statements Performedin Accordance with Government Auditing Standards

To the Board of DirectorsThe Arc of Greater New Orleans, Inc.

We have audited the financial statements of The Arc of Greater New Orleans, Inc. (a nonprofit organization) as of and forthe year ended June 30, 2006, and have issued our report thereon dated December 8, 2006. We conducted our audit inaccordance with auditing standards generally accepted in the United States of America and the standards applicable tofinancial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

Compliance

As part of obtaining reasonable assurance about whether The Arc of Greater New Orleans, Inc.'s financial statements arefree of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contractsand grants, noncompliance with which could have a direct and material effect on the determination of financial statementamounts. 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 that are.required to be reported under Government Auditing Standards,

Internal Control over Financial Reporting

In planning and performing our audit, we considered The Arc of Greater New Orleans, Inc.'s internal control over financialreporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financialstatements and not to provide assurance on the internal control over financial reporting. Our consideration of the internalcontrol over financial reporting would not necessarily disclose all matters in the internal control over financial reportingthat might be material weaknesses. A material weakness is a condition in which the design or operation of one or more ofthe internal control components does not reduce to a relatively low level the risk that misstatements in amounts that wouldbe material in relation to the financial statements being audited may occur and not be detected within-a timely period, byemployees in the normal course of performing their assigned functions. We noted no matters involving the internal control-over financial reporting and its operation that we consider to be material weaknesses.

This report is intended for the information of the Board of Directors, management and federal and state regulatory bodies.However, this report is a matter of public record and its distribution is not limited.

V-£:,LLC

Certified Public Accountants - .December 8, 2006

650 POYDRAS STREET • SUITE 1200 • NEW ORLEANS, LA 79130 • 504.274.0200 • FAX: 504.274.0201 • wTvw.sbImcpa.com• MEMBER: AMERICAN INSTITUTE OF CPAs & SOCIETY OF LOUISIANA CPAs

The Arc of Greater New Orleans, Inc.

Statements of Financial PositionYears Ended June 30, 2006 and 2005

June 30,

Assets .

Current Assets:CashAccounts receivable

Grants and contractsTradeUnconditional promises to give

Prepaid expensesDeposits

Total current assets

Property and equipment, net

Total Assets

Liabilities and Net Assets

Current Liabilities;Accounts payable and accrued expensesCurrent portion of long-term debtLine of credit

Total current liabilities

Long-term debt, less current portion

Total liabilities •

Net Assets:UnrestrictedTemporarily restricted

Total net assets

Total Liabilities and Net Assets

2006

$ 554,994 $

99,476675,734

48,5402,075

1,380,819

643,755

2,024,574

86,07111,280

97,351

-

97,351

1,927,223

1,927,223

$ 2,024,574 $ -

2005

224,063

208,3631,250,746

175,85044,0492,075

1,905,146

778,959

2,684,105

226,32927,522

8,500

262,351

.

262,351

2,245,904175,850

2,421,754

2,684,105See notes to financial statements


Statements of ActivitiesYears Ended June 30, 2006 and 2005

2006Temporarily

Unrestricted Restricted TotalSupport and Revenue

Support:Grants and contractsContributionsOther:

United Way AllocationsUnited Way DesignationsCFC Designations

Total support

Revenue:Client feesMedicaidGroup homeInterest incomeOther income

Total revenue

Net assets released from restrictions

Total support and revenue

Expenses

Program services:Children's servicesEmployment servicesIndividual optionsProject H.E.L.P.Operations departmentFamily service coordination

Supporting services:Management and generalFund-raisingPayments to affiliates

Total expenses

Increase (decrease) in net assets

Net assets at beginning of year

Net assets at end of year

$ 1,142,873 $374,800

.-

869

• 1,518,542

1,966,0922,638,654

203,82824,211

556,467

5389,252

175,850

7,083,644

665,986134,785554,553

2,206,1682,919,337

251,263

651,2697,320

11,644

7,402,325

(318,681)

2,245,904

$ ' 1,927,223 $

$ 1,142,873 $374,800

'

-•869

1,518,542

1,966,0922,638,654

203,82824,211

556,467

5,389,252

(175,850)

(175,850) 6,907,794

665,986134,785554,553

2,206,1682,919,337

251,263

651,2697,320

11,644

7,402,325

(175,850) (494,531)

175,850 2,421,754

- $ . 1,927,223 $

2005

2,294,595230,258

175,85021,5864,996

2,727,285

2,383,1094,866,896

681,0386,035

448,459 '

8,385,537

11,112,822

1,260,927239,039951,579

3,646,6013,696,755

429,238

703,2506,144

14,340

10,947,873

164,949

2,256,805

2,421,754

See notes to financial statements

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Statements of Cash FlowsYears Ended June 30, 2006 and 2005

June 30, 2006 2005

Cash Flows from Operating Activities:

Increase (decrease) in net assetsAdjustments to reconcile change in net assets to net cash provided(used) by operating activities:

Depreciation(Gain) loss on disposal of fixed assets(Increase) decrease in operating assets:

Accounts receivablePrepaid expensesDeposits

Increase (decrease) in operating liabilities:Accounts payable

Net cash provided by operating activities

Cash Flows from Investing Activities:

Acquisition of property and equipmentProceeds from disposal of property and equipment

Net cash used by investing, activities

Cash Flows from Financing Activities:

Payments on long-term debtNet advances (repayments) on line of credit

Net cash used by financing activities

Net increase in cash

Beginning cash

Ending cash

Supplemental Disclosures:

Interest paid

$ (494,531) $

198,739(20,544)

859,749(4,491)

-.

(140,258)

398,664

(113,612)70,622

(42,990)

(16,243)(8,500)

(24,743)

330,931

224,063

$' 554,994 $

$ 1,195 $

164,949

212,3591,090

31,886(20,967)

(100)

(29,748)

359,469

(222,746)9,600

(213,146)

(24,124)(116,500)

(140,624)

5,699

218,364

224,063

7,096

See notes to financial statements


Notes to Financial StatementsYears Ended June 30,2006 and 2005

1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

The Arc of Greater New Orleans, Inc. is a nonprofit organization committed to securing for all people withmental retardation the opportunity to develop, function, and live to their fullest potential. Current servicesinclude: Children's Services (Early Intervention, Child Care, and Family Service Coordination),Employment Services (Rehabilitation Services), Individual Options (formerly Transitional Work Center),Operations Department (Affirmative Businesses), and Project H.E.L.P. (Respite/Personal Care andSupported Living). All services are provided throughout the four-parish area (Orleans, Jefferson,Plaquemines, and St. Bernard). The majority of the organization's revenue is derived from contracts forservices with the State of Louisiana, Jefferson Parish and various private contracts with businesses in thefour-parish area.

Basis of Accounting

The Arc of Greater New Orleans, Lie. prepares its financial statements in accordance with generally' accepted accounting principles, which involves the application of accrual accounting; consequently,revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.

Basis of Presentation

Financial statement presentation follows the recommendations of the Financial Accounting Standards Boardin its Statement of Financial Accounting Standards (SFAS) No. 117, Financial Statements of Not-for-profitOrganizations. Under SFAS No. 117, the Organization is required to report information regarding itsfinancial position and activities according to three classes of net assets: unrestricted net assets, temporarilyrestricted net assets and permanently restricted net assets. As permitted by the statement, the Organizationdoes not use fund accounting.

Contributed Services

During the years ended June 30, 2006 and 2005, the value of contributed services meeting the requirementsfor recognition in the financial statements was not material and has not been recorded.

Use of Estimates

Management uses estimates and assumptions in preparing financial statements. Those estimates andassumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets andliabilities, and the reported revenues and expenses.


Notes to Financial StatementsYears Ended June 30, 2006 and 2005

___ (Continued)

1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued}

Accounts Receivable

All receivables at June 30, 2006 and 2005 are considered collectible; accordingly, an allowance for doubtfulaccounts is not presented. Balances that are still outstanding after management has used reasonablecollection efforts are written off. Accounts receivable with balances past due ninety days or more amountedto approximately $16,438 and $43,358 on June 30,2006 and 2005, respectively.

Promises to Give

Contributions are recognized when the donor makes a promise to give to the Organization that is, insubstance, unconditional. All contributions are considered to be available for unrestricted use unlessspecifically restricted by donors. Contributions that are restricted by the donor are reported as increases ofunrestricted net assets if the restrictions expire in the fiscal year in which the contributions are recognized.All other donor-restricted contributions are reported as increases in temporarily or permanently restricted netassets depending on the nature of the restrictions. When the restriction expires, temporarily restricted netassets are reclassified to unrestricted net assets. No allowance for doubtful accounts has been established asall promises to give are considered collectible. These amounts are due in less than one year.

Property and Equipment

It is the Organization's policy to capitalize property and equipment over $1,000. Lesser amounts areexpensed. Purchased property and equipment are stated at cost or, if donated, at the fair market value at thedate .of donation. Depreciation is computed using the straight-line method over the estimated useful lives ofthe related assets. The useful lives of buildings and improvements range from 10 to 31 years; and those of

- equipment range from 3 to 10 years.

Cash and Cash Equivalents

For the purposes of the statements of cash flows, the Organization considers all highly liquid investmentsavailable for current use with an initial maturity of three months or less to be cash equivalents.

2. CASH - CONCENTRATION OF RISK

Financial instruments that potentially subject the Organization to risk include cash on deposit with financialinstitutions and money market accounts with an investment company. The balances at financial institutionsare insured by the Federal Deposit Insurance Corporation up to $100,000 and Securities Investors Protection

- Corporation up to $500,000. At June 30, 2006 and 2005, the Organization's uninsured cash balances totaled$31,354 and $66, respectively. To provide additional protection against financial loss, the Organization hastheir daily balance in excess of $55,000 placed into a nightly high-grade bond purchase fund. This nightlyfund provides protection against financial institution closure by allowing invested funds to be available tothe Organization immediately in response to a closure.



_____ (Continued)

3. PROPERTY AND EQUIPMENT

Property and equipment consist of the following:

2006 2005

Buildings and improvementsFurniture and equipmentAutos, trucks and tractorsLand

Less accumulated depreciation

$ 1,025,528 $729,219596,31220,000

2,371,059

1,727,304

$ 643,755 $

992,153703,050664,18020,000

2,379,383

1,600,424

778,959

Depreciation expense was $198,739 and $212,359 for 2006 and 2005, respectively. At June 30, 2006 theabove included $1,074,095 of assets that were fully depreciated.

4. INCOME TAXES

The Organization is exempt from income taxes under Section 501(c)(3) of the U.S. Internal Revenue Code.Accordingly, income taxes are not presented in these financial statements.

10



(Continued)

5. NOTES PAYABLE

The Organization's obligation under notes payable consists of the following:

' 2006 2005

8.9% note payable, due on demand, if no demand ismade, due in monthly installments of $964,including interest, secured by a Deed of Trust onland and building and maturing November 2006 $ 8,620 $ 14,786

7.8% note payable, due on demand, if no demand is madedue in monthly installments of $1,336, includinginterest, secured by three vans and maturingin April 2006 (extended to October 2006 due to Hurricane) 2,660 12,736

$ 11,280 $ 27,522

Principal installments for the next five years are as follows:

Year ending June 30,

2007 $ 11,280200820092010 - -2011

Thereafter -_

$ 11,280

Interest paid during the year ended June 30, 2006 and 2005 was $1,195 and $7,096, respectively, all ofwhich was charged to operations.

6. LINE OF CREDIT

The Organization has available lines of credit with two banks totaling $500,000. The unpaid principalbalance shall bear interest at the Prime Rate. Interest payments are due monthly. Any outstanding principalis due on the $100,000 line on April 27,2007 and on the $400,000 line on June 23, 2007. At June 30, 2006,the Organization had not drawn on the lines of credit. The lines of credit are secured by all inventory,goods, and other items of personal property and receivables.

11



(Continued)

7. PENSION PLAN

Effective July 1, 1999, the Organization adopted a 401(k) pension plan that covers most of its employees.The Organization matches fifty percent of employee salary reduction contributions up to six percent ofcompensation. These matching contributions amounted to $30,588 and $50,350 in 2006 and 2005,

• respectively.

8. RENT-FREE USE OF FACILITIES

During 2006 and 2005, the Organization was furnished free use of facilities at three locations from unrelatedparties. The aggregate fair market value of the use of these facilities is approximately $15,083 per month.These amounts are recorded as contributions in Revenue and Support and also in Occupancy expenses. Thefair market value of the rent-free use of facilities amounted to $180,997 for 2006 and 2005. Thecommitments for the use of these facilities expire at various times from 2007 through 2018.

Additionally, the Organization has entered into a five-year lease on a building used in providing programservices. Consideration for the lease is the mutual benefits, advantages, and conveniences to be derived bythe public in the operation of a public education facility. The Organization has made improvements to the

. building, which amount to approximately $30,000. These improvements will revert to the lessor at the end. of the lease term which expires in February 2007.

9. MAJOR SUPPORT

For the.year ended June 30, 2006, the Organization earned 38% of its support and revenue from Medicaidreimbursement arrangements. At June 30, 2006, accounts receivable included $304,462 from this source.

For. the year ended June 30/2005, the Organization earned 44% of its support and revenue from Medicaidreimbursement arrangements and 16% of its support and revenue from contracts with the State of Louisiana.At June 30, 2005, accounts receivable included $823,829 from these two sources.

10. ECONOMIC DEPENDENCY

The organization receives state funding on a per diem per client/unit basis as well as state and parish grantson a per diem basis. If significant budget cuts are made at the state and/or local levels, the amount of thefunds the organization receives could be reduced significantly and have an adverse impact on its operations.Management is not aware of any actions that will adversely affect the amount of funds the organization willreceive in the next fiscal year.

12


Notes to Financial StatementsYears Ended June 30,-2006 and 2005

^_^_ (Continued)

11. RESTRICTIONS ON ASSETS

Temporarily restricted net assets are available for the following purposes or periods:

2006 2005

Unconditional promises to give . $ - $ 175,850

12. FAIR VALUES OF FINANCIAL INSTRUMENTS

The following methods and assumptions were used by the Organization in estimating its fair valuedisclosures for financial instruments:

Cash, cash equivalents, short-term unconditional promises to give, and notes payable: The carryingamounts reported in the statement of financial position approximate fair values because of the shortmaturities of those instruments.

12. HURRICANE DAMAGE

The Arc has operations in the New Orleans Metropolitan Area of Louisiana. During August 2005 the areawas subject to a major hurricane. The Arc had damage to several of its properties that resulted in temporarysuspension of operations and reduction in personnel. Future operations and funding levels maybe affectedby the storm. The Arc recovered approximately $630,000 of insurance proceeds for storm related damagesand realized approximately $687,000 in storm related expenditures.

13. RELATED PARTIES

The Arc provided services for a company that is partially owned by a member of the Board of Directors.The Arc was paid approximately $89,500 for services to this company for the fiscal year ended June 30,2006.

13

SUPPLEMENTAL INFORMATION


Schedule of State and Local AwardsYear Ended June 30,2006

State Programs

Pass-throughGrantor'sNumber

StateAwards

State Department of Health and Hospitals/Office of Mental Retardation/Developmental Disabilities:

Vocational and Habilitative ServicesRespite Care ServicesCrisisPCA Services

624743624766624703624752

648,75655,000

149,00026,000

Total State awards 878,756

Jefferson Parish Human ServicesAuthority/Division of MentalRetardation and DevelopmentalDisabilities:

Family SupportVocational and Habilitative ServicesRespite CareSupported LivingSTEP Program Grant

Total Local awards

Total State and Local awards

330329329329359

$ 16,400214,325

6,2044,004

221^60

462,293

$ 1,34.1,049

15


Schedule of State and Local AwardsYear Ended June 30, 2005

State Programs

Pass-throughGrantor'sNumber

StateAwards

State Department of Health and Hospitals/Office of Mental Retardation/Developmental Disabilities:

Vocational and Habilitative ServicesVocational and Habilitative ServicesVocational and Habilitative ServicesRespite Care ServicesEarly Intervention ProgramFamily SupportFamily TrainingPCA Services

608334620205615519608411621648608409619497608407

$ 648,75625,000

6,30045,00090,000

150,00070,00026,000

Total State awards $ 1,061,056'

Jefferson Parish Human ServicesAuthority/Division of MentalRetardation and DevelopmentalDisabilities:

Family SupportVocational and Habilitative ServicesRespite CareSupported LivingSTEP Program Grant

480372372372356

$ 20,800166,705

5,15610,021

210,030

Total Local awards 412,712

Total State and Local awards $' 1,473,768

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Documents

The ARC of Greater New Orleans - Louisianaapp1.lla.la.gov/PublicReports.nsf/E6AA88844BB1A5B... · SAGONA, BOURG, LEE, MATTHEW & Co., L.L.C. CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS