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GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES, INC. Table of Contents

AUDITED FINANCIAL STATEMENTS Page Independent Auditors' Report on Basic Financial Statements

and Supplementary Financial Information 1 Financial Statements: Statements of Financial Position 3 Statement of Activities - 2013 4 Statement of Activities - 2012 5 Statement of Functional Expenses 6 Statements of Cash Flows 7 Notes to Financial Statements 8 SUPPLEMENTARY FINANCIAL INFORMATION Schedule of Expenditures of Federal Awards and State Financial Assistance 22 Notes to Schedule of Expenditures of Federal Awards and State Financial

Assistance 28 Schedule of Support and Revenue and Expenses for Programs Funded

by Juvenile Welfare Board of Pinellas County 29 Substance Abuse & Mental Health Services, Program/Cost

Center Actual Expenses and Revenues: Part I: Actual Funding Sources 30 Part II: Actual Expenses 33 Schedule of State Earnings 36 Schedule of Bed-Day Availability Payments 37 Schedule of Related Party Transaction Adjustments 38 Schedule of Functional Expenses as Required by Area Agency on Aging

of Pasco-Pinellas, Inc. 39 Schedule of United Nations Program Support and Revenue and Expenses 40 INTERNAL CONTROL AND COMPLIANCE Independent Auditors' 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 41 Independent Auditors' Report on Compliance for Each Major Federal Program and State Project and on Internal Control Over Compliance Required by OMB Circular A-133 and Chapter 10.650, Rules of the State of Florida Auditor General 43 Schedule of Findings and Questioned Costs 45 Management Letter 47

AUDITED FINANCIAL STATEMENTS

GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES, INC.

Statements of Financial Position

June 30, 2013 and 2012

Assets 2013 2012

Current assets:Cash (including restricted cash of $20,860 and

$21,265 in 2013 and 2012, respectively) (note 12) $ 3,805,464 3,373,066 Certificate of deposit (note 13) - 150,000 Accounts receivable, net of allowance for doubtful accounts of

approximately $90,000 and $136,000 in 2013 and 2012,respectively (notes 12 and 14) 4,076,665 3,377,817

Current portion of contributions receivable (note 5) 35,000 22,750 Short-term investments (notes 3 and 13) 376,216 345,680 Prepaid expenses 483,530 484,217

Total current assets 8,776,875 7,753,530

Property and equipment, net (notes 2, 7 and 8) 6,185,605 6,270,434 Long-term investments (notes 3 and 13) 685,808 633,702 Beneficial interest in assets held by others (notes 4 and 13) 780,938 717,344 Contributions receivable, less current portion (note 5) 591,539 496,301 Receivable under remainder trusts (note 6) - 846,924 Other assets (note 10) 212,867 198,297

$ 17,233,632 16,916,532

Liabilities and Net Assets

Current liabilities:Current installments of long-term debt (note 8) $ 128,181 121,202 Accounts payable 422,756 371,067 Accrued expenses 1,352,168 1,268,056 Estimated provision for third-party payor liabilities (note 9) 50,000 50,000 Deferred revenue 114,195 12,120

Total current liabilities 2,067,300 1,822,445

Long-term debt, excluding current installments (note 8) 1,573,256 1,696,001

Total liabilities 3,640,556 3,518,446

Net assets (note 11):Unrestricted 11,488,092 10,521,551 Temporarily restricted 944,742 1,716,293 Permanently restricted 1,160,242 1,160,242

Total net assets 13,593,076 13,398,086

Commitments, contingencies, and related party transactions (notes 9, 10, and 14)

$ 17,233,632 16,916,532

See accompanying notes to financial statements.

3


Statement of Activities

Year ended June 30, 2013(With Comparative Totals for 2012)

Temporarily Permanently TotalSupport and Revenue: Unrestricted Restricted Restricted 2013 2012Public Support:

Contributions $ 183,701 114,750 - 298,451 651,767 Special events revenue, net of $86,800 of expenses in 2013 34,178 - - 34,178 74,030 United Way and Jewish Federation allocations 935 95,000 - 95,935 145,751 In-kind contributions (note 16) 352,940 - - 352,940 237,960 Local grants 1,320,018 - - 1,320,018 1,390,492

1,891,772 209,750 - 2,101,522 2,500,000

Revenue:Reimbursement of direct and indirect costs

of providing services by:Medicaid and Medicare 1,741,373 - - 1,741,373 1,474,106 Governmental and other agencies 23,592,273 - - 23,592,273 21,681,647

Investment return designated for current operations (note 3) 22,987 - - 22,987 31,323 Program service fees 464,833 - - 464,833 484,779 Management fees 99,621 - - 99,621 100,170 Other income 58,915 - - 58,915 173,150

25,980,002 - - 25,980,002 23,945,175

Net assets released from restrictions:Expiration of time restrictions on capital assets 53,125 (53,125) - - - Expiration of other time restrictions 1,109,410 (1,109,410) - - -

1,162,535 (1,162,535) - - -

Total support and revenue 29,034,309 (952,785) - 28,081,524 26,445,175

Operating Expenses:Program services 24,879,537 - - 24,879,537 22,833,470 Supporting services 3,328,787 - - 3,328,787 3,039,560

Total operating expenses 28,208,324 - - 28,208,324 25,873,030

Increase (decrease) in net assets before other changes 825,985 (952,785) - (126,800) 572,145

Other Changes:Governmental grants to acquire and improve capital assets 41,154 - - 41,154 - Donated software 28,856 - - 28,856 - Investment return in excess of (deficient to cover)

amounts designated for current operations (note 3) 16,629 46,487 - 63,116 (29,863) Change in the value of assets held by others (note 4) 63,594 - - 63,594 (26,180) Change in the value of split-interest agreements - 134,747 - 134,747 (15,704) Loss on disposal of property and equipment (9,677) - - (9,677) (95,266)

Increase (decrease) in net assets 966,541 (771,551) - 194,990 405,132

Net assets, beginning of year 10,521,551 1,716,293 1,160,242 13,398,086 12,992,954

Net assets, end of year $ 11,488,092 944,742 1,160,242 13,593,076 13,398,086


4


Statement of Activities

Year ended June 30, 2012

Temporarily PermanentlySupport and Revenue: Unrestricted Restricted Restricted TotalPublic Support:

Contributions $ 238,013 413,754 - 651,767 Special events revenue, net of $64,015 of expenses 74,030 - - 74,030 United Way and Jewish Federation allocations 20,751 125,000 - 145,751 In-kind contributions (note 13) 237,960 - - 237,960 Local grants 1,390,492 - - 1,390,492

1,961,246 538,754 - 2,500,000

Revenue:Reimbursement of direct and indirect costs

of providing services by:Medicaid and Medicare 1,474,106 - - 1,474,106 Governmental and other agencies 21,681,647 - - 21,681,647

Investment return designated for current operations (note 3) 31,323 - - 31,323 Program service fees 484,779 - - 484,779 Management fees 100,170 - - 100,170 Other income 173,150 - - 173,150

23,945,175 - - 23,945,175

Net assets released from restrictions:Satisfaction of donor restrictions 4,986 (4,986) - - Expiration of time restrictions on capital assets 49,027 (49,027) - - Expiration of other time restrictions 187,250 (187,250) - -

241,263 (241,263) - -

Total support and revenue 26,147,684 297,491 - 26,445,175

Operating Expenses:Program services 22,833,470 - - 22,833,470 Supporting services 3,039,560 - - 3,039,560

Total operating expenses 25,873,030 - - 25,873,030

Increase in net assets before other changes 274,654 297,491 - 572,145

Other Changes:Investment return deficient to cover amounts designated

for current operations (note 3) (29,863) - - (29,863) Change in the value of assets held by others (note 4) (26,180) - - (26,180) Change in the value of split-interest agreements - (15,704) - (15,704) Loss on disposal of property and equipment (95,266) - - (95,266)

Increase in net assets 123,345 281,787 - 405,132

Net assets, beginning of year (note 11) 10,398,206 1,434,506 1,160,242 12,992,954

Net assets, end of year $ 10,521,551 1,716,293 1,160,242 13,398,086


5


Statement of Functional Expenses

Year ended June 30, 2013(With comparative totals for 2012)

Program Services Supporting Services Total Expenses Children &

Family Services

Elder & Disabled Services

Employment Services

Jewish Family

Services

Mental Health

Services Refugee Programs

Program Maintenance

Total Program Services

Management & General Unallowable

Fund Raising

Total Supporting

Services 2013 2012

Salaries $ 8,059,512 1,861,441 866,855 585,002 2,347,133 1,457,828 102,213 15,279,984 1,755,081 46 148,212 1,903,339 17,183,323 16,020,820 Payroll taxes 682,429 156,632 72,798 47,110 197,797 123,017 8,691 1,288,474 136,566 (9) 12,101 148,658 1,437,132 1,288,235 Employee benefits 688,829 162,587 70,035 38,627 219,047 150,915 7,138 1,337,178 170,086 12,281 15,037 197,404 1,534,582 1,373,239

Total salaries and related expenses 9,430,770 2,180,660 1,009,688 670,739 2,763,977 1,731,760 118,042 17,905,636 2,061,733 12,318 175,350 2,249,401 20,155,037 18,682,294

Occupancy 526,179 49,527 105,449 34,825 280,124 176,668 (149,157) 1,023,615 114,430 20,710 8,374 143,514 1,167,129 1,257,905 Professional services 112,296 235,656 47,775 130,365 118,605 85,305 996 730,998 281,871 234 30,943 313,048 1,044,046 918,140 Travel 634,350 58,642 26,082 13,529 72,387 79,917 1,984 886,891 48,872 1,916 20,375 71,163 958,054 878,813 Equipment costs 147,892 32,651 34,408 48,756 81,539 125,282 10,484 481,012 138,671 262 25,044 163,977 644,989 543,178 Food - - - - 109,919 - - 109,919 - 7 - 7 109,926 143,184 Medical and pharmacy 54 - - - 82,182 - - 82,236 - - - - 82,236 117,821 Subcontractors 408,066 - - - - 115,575 - 523,641 - - - - 523,641 185,401 Insurance 81,799 15,533 6,506 6,745 79,993 36,368 9,814 236,758 39,898 345 1,041 41,284 278,042 274,519 Interest - - - - 103,760 - - 103,760 - - - - 103,760 130,531 Adult Family stipends - - - - 801,602 - - 801,602 - - - - 801,602 780,678 Operating supplies and expenses 587,021 66,336 162,436 97,041 257,765 196,180 2,251 1,369,030 115,050 8,417 47,725 171,192 1,540,222 1,269,204 In-kind expenses 201,234 9,654 4,544 79,876 16,086 24,084 487 335,965 16,311 - 664 16,975 352,940 237,960 Other 11,516 (872) 628 1,715 4,189 1,087 - 18,263 - 10,937 6,173 17,110 35,373 22,350

Total direct expenses 12,141,177 2,647,787 1,397,516 1,083,591 4,772,128 2,572,226 (5,099) 24,609,326 2,816,836 55,146 315,689 3,187,671 27,796,997 25,441,978

Allocation of general and administration 1,411,878 311,901 165,670 129,938 588,623 299,806 - 2,907,816 (2,952,350) 6,484 38,050 (2,907,816) - -

Total expenses beforedepreciation 13,553,055 2,959,688 1,563,186 1,213,529 5,360,751 2,872,032 (5,099) 27,517,142 (135,514) 61,630 353,739 279,855 27,796,997 25,441,978

Depreciation expense 30,333 29,184 165 17,027 185,591 2,325 5,586 270,211 135,514 - 5,602 141,116 411,327 431,052

Total expenses $ 13,583,388 2,988,872 1,563,351 1,230,556 5,546,342 2,874,357 487 27,787,353 - 61,630 359,341 420,971 28,208,324 25,873,030


6


Statements of Cash Flows

Years ended June 30, 2013 and 2012

2013 2012

Cash flows from operating activities:Increase in net assets $ 194,990 405,132 Adjustments to reconcile increase in net assets

to net cash provided by operating activities:Depreciation and amortization 411,327 431,052 Loss on disposal of property and equipment 9,677 95,266 Realized and unrealized losses (gains) on investments (63,116) 29,863 Change in value of assets held by others (63,594) 26,180 Change in value of split-interest agreements (134,747) 15,704 Donated software (28,856) - Government grants to acquire and improve capital assets (41,154) - Decrease (increase) in accounts receivable 175,335 (26,649) Decrease (increase) in prepaid expenses 687 (133,522) Decrease (increase) in other assets (14,570) 27,118 Increase (decrease) in accounts payable and accrued expenses 135,801 (189,103) Increase (decrease) in deferred revenue 102,075 (33,116)

Net cash provided by operating activities 683,855 647,925

Cash flows from investing activities:Purchases of property and equipment (313,964) (331,974) Proceeds from sale of property and equipment 6,645 233,825 Redemption of certificate of deposit 150,000 - Purchases of investments (444,375) (999,784) Proceeds from sale of investments 424,849 908,254

Net cash used in investing activities (176,845) (189,679)

Cash flows from financing activities:Principal payments on long-term debt (115,766) (101,323) Government grants to acquire and improve capital assets 41,154 -

Net cash used in financing activities (74,612) (101,323)

Net increase in cash 432,398 356,923

Cash at beginning of year 3,373,066 3,016,143

Cash at end of year $ 3,805,464 3,373,066

Supplemental cash flow information:Cash paid for interest $ 101,142 147,661


7

(Continued)

8


Notes to Financial Statements June 30, 2013 and 2012 (1) Description of Organization and Summary of Significant Accounting Policies (a) Description of Organization

Gulf Coast Jewish Family and Community Services, Inc. (the Organization) was chartered as a Florida Corporation not-for-profit on July 2, 1974. The Organization administers a variety of programs assisting children, families, disabled adults, elderly, and mentally ill to avoid premature and costly institutionalization. Another goal of the Organization is to avoid the duplication of effort from other local agencies while providing quality care to individuals and children most in need in the community.

Funding is provided primarily by the State of Florida Department of Children and Families, the U.S. Department of Health and Human Services and the U.S. Department of Housing and Urban Development. Funding is also provided by the Children Services Councils, United Way Suncoast, United Way of Pasco County, Hillsborough County, Pinellas County, the Jewish Federation of Pinellas County, and other sources.

(b) Financial Statement Presentation

The Organization’s financial statements are presented on the accrual basis. The Organization is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted, temporarily restricted, and permanently restricted net assets.

The statement of functional expenses includes certain prior-year summarized comparative information in total but not by functional category. Such information does not include sufficient detail to constitute a presentation in conformity with accounting principles generally accepted in the United States. Accordingly, such information should be read in conjunction with the Organization’s financial statements for the year ended June 30, 2012, from which the summarized information was derived.

(c) Financial Accounting Standards

The Financial Accounting Standards Board (FASB) has issued authoritative guidance establishing two levels of U.S. generally accepted accounting principles (GAAP) - authoritative and nonauthoritative - and making the Accounting Standards Codification (ASC) the source of authoritative, nongovernmental GAAP, except for rules and interpretive releases of the Securities and Exchange Commission. This guidance is incorporated into ASC Topic 105 - Generally Accepted Accounting Principles.


Notes to Financial Statements

(Continued) 9

(d) Contributions

Contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted support depending on the existence or nature of any donor restrictions. Contributions that are restricted by the donor are reported as increases in unrestricted net assets if the restrictions expire or are otherwise satisfied in the fiscal year in which the contributions are recognized. Time-restricted contributions are required to be reported as temporarily restricted support and are then reclassified to unrestricted net assets upon expiration of the time restriction.

Contributions receivable which are due in more than one year are recorded at estimated fair value by discounting future cash flows using current risk-free rates of return based on yields of U.S. Treasury Securities with maturity dates similar to the expected collection period.

(e) Accounts Receivable

Accounts receivable are stated at unpaid balances, less an allowance for doubtful accounts. The Organization provides for losses on accounts receivable using the allowance method. The allowance is based on historical experience, third-party contracts, and other circumstances, which may affect the ability of payors to meet their obligations. Receivables are considered impaired if full principal payments are not received in accordance with the contractual terms. It is the Organization's policy to charge off uncollectible accounts receivable when management determines the receivable will not be collected.

(f) Investments

Investments in marketable equity securities with readily determinable fair values and all investments in debt securities are carried at their fair values in the Organization’s statement of financial position. Unrealized gains and losses are included in the change in net assets in the accompanying financial statements. Restrictions on investment earnings are reported as increases in unrestricted net assets if the restrictions expire in the fiscal year in which the earnings are recognized.

(g) Property and Equipment

Property and equipment are stated at cost, if purchased, or at estimated market value at date of receipt if acquired by gift. Expenditures for property and equipment in excess of $5,000 are capitalized. Depreciation is calculated using the straight-line method over the estimated useful lives of the respective assets. Leasehold improvements are amortized over the shorter of their useful life or the lease term. Property acquired with governmental funds is considered to be owned by the Organization while used in the program for which it was purchased or in future authorized programs; however, its disposition as well as the ownership of any proceeds therefrom is subject to applicable regulations.



(Continued)

10

(h) Income Taxes

The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and from state income taxes under the provisions of the Florida Statutes. The Internal Revenue Code provides for taxation of unrelated business income under certain circumstances. The Organization reports no unrelated business taxable income; however, such status is subject to final determination upon examination of the related income tax returns by the appropriate taxing authorities. The Organization has adopted the provisions of ASC 740 relating to Accounting for Uncertainty in Income Taxes and does not believe it has any material income tax exposure relating to uncertain tax positions. The Organization's income tax filings for periods after the fiscal year ended June 30, 2009 remain subject to examination.

(i) Functional Expense Allocations

The costs of providing the Organization's various programs and other activities have been summarized on a functional basis in the Statement of Functional Expenses. Accordingly, certain costs, such as utilities and insurance, have been allocated among the programs and supporting services benefitted.

(j) Donated Materials and Services

Donated materials are reflected in the accompanying financial statements at their estimated fair market value at date of receipt. Donations of services are recorded as support at their estimated fair value if the services require specialized skills, are provided by individuals possessing those skills and would typically need to be purchased if not provided by donation.

(k) Estimates in Financial Statements

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.

(l) Fair Value Measurements

The Organization has adopted FASB guidance relating to Fair Value Measurements which requires the use of a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three levels: quoted market prices that are observable for the assets or liabilities (Level 1); inputs other than quoted market prices that are observable for the asset or liability, either directly or indirectly (Level 2); and unobservable inputs for the asset or liability (Level 3).

The carrying amount reported in the statements of financial position for cash, accounts receivable, and accounts payable approximate fair value because of the immediate or short-term maturities of these financial instruments.



(Continued)

11

(m) Reclassifications

Certain amounts in the 2012 financial statements have been reclassified to conform to the presentation of the 2013 financial statements.

(2) Property and Equipment

Property and equipment consists of the following at June 30, 2013 and 2012:

Estimated2013 2012 Useful Lives

Land $ 989,540 989,540 -Buildings and improvements 7,209,142 6,861,208 10 - 30 yearsConstruction in progress - 243,089 -Leasehold improvements 6,937 8,243 5 - 7 yearsVehicles 169,136 219,223 5 - 7 yearsFurniture and fixtures 125,084 112,106 5 - 7 yearsComputer hardware and software 861,185 748,848 5 - 7 years

9,361,024 9,182,257

Less accumulated depreciation (3,175,419) (2,911,823)

$ 6,185,605 6,270,434

Depreciation and amortization expense for the years ended June 30, 2013 and 2012 was $411,327 and $431,052, respectively.

Certain buildings and building improvements with a carrying value of approximately $352,000 and $397,000 as of June 30, 2013 and 2012, respectively, have been funded with governmental grants which require the Organization to use the corresponding facility for its original intended purpose for a period of ten years. During fiscal 2009, the Organization acquired computer software and hardware totaling approximately $542,000 under a Community Based Medicaid Administrative Claiming grant. Under the terms of the grant agreement, title to the equipment will revert back to the State of Florida if the equipment is no longer used in a federally-funded program.



(Continued)

12

(3) Investments

Investments consist of the following at June 30, 2013 and 2012:

2013 2012Cost Market Cost Market

Short-term investments-Money market funds $ 55,996 55,996 62,700 62,700 Certificates of deposit - - 24,000 24,154 Fixed income securities 52,952 51,576 53,027 51,211 Equity securities 259,584 268,644 218,636 207,615

368,532 376,216 358,363 345,680

Long-term investments-Money market funds 4,942 4,942 56,398 56,398 Fixed income securities 204,140 199,843 263,473 265,150 Equity securities 413,411 481,023 284,377 312,154

622,493 685,808 604,248 633,702

$ 991,025 1,062,024 962,611 979,382

The Organization’s investments in equity securities, corporate bonds and mutual funds are not concentrated in a single entity or in a few entities nor are there any specific industry concentrations. The Board of Directors has designated interest and dividend income for support of current operations; the remainder of investment return is retained to support operations of future years and to offset potential market declines. The following schedule summarizes investment return for the years ended June 30, 2013 and 2012:

2013 2012

Interest and dividends $ 22,987 31,323 Net realized and unrealized gains (losses) 63,116 (29,863)

Total investment return 86,103 1,460

Investment return designated for current operations (22,987) (31,323)

Investment return in excess of (deficient to cover)amounts designated for current operations $ 63,116 (29,863)



(Continued)

13

(4) Beneficial Interest in Assets Held by Others

In 2002, the Organization transferred $500,000 to Tampa-Orlando-Pinellas Jewish Foundation, Inc. (the “Foundation”) and named itself as the beneficiary. Under the terms of the transfer, the Foundation has no variance power over the funds. For the year ended June 30, 2013, the increase in the value of assets held by others was $63,594 and for the year ended June 30, 2012, the decrease in the value of assets held by others was $26,180. The balance of funds held by the Foundation at June 30, 2013 and 2012 was $780,938 and $717,344, respectively.

(5) Contributions Receivable

Contributions receivable as of June 30, 2013 and 2012 consists of the following:

2013 2012

Contributions receivable $ 878,750 787,250 Less allowance for doubtful pledges (13,750) (14,500) Less unamortized discount (238,461) (253,699)

$ 626,539 519,051

Amounts due in:Less than one year $ 48,750 37,250 One to five years 80,000 - More than five years 750,000 750,000

$ 878,750 787,250

Contributions receivable due in more than one year are reflected at the present value of estimated future cash flows using discount rates at U.S. Treasury rates for similar maturities ranging from .66% to 3.22%.

(6) Charitable Remainder Trusts

The Organization had been named the remainder beneficiary under two charitable remainder trusts. Both of the charitable remainder trusts provided for the payment of quarterly distributions to the donors over the donors’ lifetimes or term of the trust. During the year ended June 30, 2013, the trusts were terminated upon the expiration of the unitrust term and the death of the annuitant donor. The Organization received distributions of the remaining assets of the two trusts in the total amount of $981,671.

(7) Short-Term Note Payable

The Organization has a revolving line of credit with a commercial bank that allows the Organization to borrow up to $1,000,000 at one month LIBOR plus 2.03% (2.22% at June 30, 2013). There was no outstanding balance on the line of credit at June 30, 2013 and 2012. The line of credit is secured by real property and matures March 2014.



(Continued)

14

(8) Long-Term Debt

Long-term debt consists of the following at June 30, 2013 and 2012:

2013 2012

$ 645,605 709,923

1,055,832 1,107,280

Total long-term debt 1,701,437 1,817,203

Less current installments (128,181) (121,202)

Long-term debt, excluding current installments $ 1,573,256 1,696,001

5.5% mortgage note payable due in monthly installments of $8,523, including interest, through April 2021; secured by real property.

5.75% mortgage note payable due in monthly installments of $9,552, including interest, through November 2026; secured by real property.

Effective March 2012, the terms of both of the mortgage notes payable listed above were modified. The interest rate on the first mortgage note payable was reduced from 7% to 5.5% and the monthly installments were reduced from $8,988 to $8,523. The interest rate on the second mortgage note payable was reduced from 7.75% to 5.75% and the monthly installments were reduced from $10,672 to $9,552. The loan modifications did not affect the maturity date or collateral specified for each loan. The aggregate maturities of long-term debt for each of the five years subsequent to June 30, 2013 and thereafter are as follows:

Year ending June 30:2014 $ 128,181 2015 135,562 2016 143,369 2017 151,625 2018 160,357

Thereafter 982,343

$ 1,701,437



(Continued)

15

(9) Contingencies

The Organization routinely enters into grant agreements and contracts with governmental agencies that provide for reimbursement of the eligible direct and indirect costs of providing certain of the Organization's program services. The grants and contracts are subject to audit or review and retroactive adjustment based on a final determination by the grantor of eligible reimbursable expenditures. The effect of such adjustments, if any, on the Organization's financial statements cannot be determined at this time and no provision has been made for any such adjustment in the accompanying financial statements.

The Organization is also subject to Medicare and Medicaid audits. As of June 30, 2013 and 2012, the Organization has included a provision for any potential third party payor liabilities in the amount of $50,000. The effect of an adjustment, if any, resulting from future audits cannot be determined at this time and no provision above the $50,000 reserve has been made for any such adjustment in the accompanying financial statements.

The Organization is involved in legal actions arising during the ordinary course of its operations. Management believes that any liability incurred in connection with these claims would be nominal in amount and covered under the Organization’s insurance policies. In the opinion of management, no material liability exists with respect to these claims.

(10) Leases

The Organization leases office space, residences for its clients, and certain equipment and vehicles. Security deposits related to such leases are included in other assets. Rental expense on all operating leases was approximately $827,000 in fiscal 2013 and $867,000 in fiscal 2012. Rent expense is offset by rental income under subleases which was approximately $160,000 in fiscal 2013 and $155,000 in fiscal 2012. The majority of the Organization’s operating leases include cancellation provisions in the event of a loss of funding. Future minimum lease payments under noncancellable operating leases for real estate, equipment and vehicles (with initial or remaining terms in excess of one year) as of June 30, 2013 are as follows:

Year ending June 30:2014 $ 440,551 2015 268,949 2016 98,448 2017 98,448

$ 906,396



(Continued)

16

(11) Temporary and Permanent Restrictions on Net Assets

Temporary restrictions on net assets as of June 30, 2013 and 2012 relate to the following:

2013 2012

Charitable remainder trusts $ - 846,924 Restricted for future periods 626,539 519,051 Unappropriated endowment earnings 46,487 - Facilities subject to time restrictions 118,832 160,772 Vehicles subject to time restrictions 40,450 51,635 Restricted for specific programs 4,512 - Trokey loan fund 12,922 12,911 United Way and Jewish Federation 95,000 125,000

$ 944,742 1,716,293

Permanently restricted net assets as of June 30, 2013 and 2012 relate to the following:

2013 2012

Weinberg endowment match $ 1,110,242 1,110,242 Yad b Yad endowment 50,000 50,000

$ 1,160,242 1,160,242

Effective July 1, 2012, the State of Florida adopted the Uniform Prudent Management of Institutional Funds Act (UPMIFA) and in accordance with ASC Topic 958-205-45-28 Classification of Donor Restricted Endowment Funds Subject to UPMIFA, the Organization has reclassified the amount of investment earnings on endowments which have not been appropriated for expenditure as a component of temporarily restricted net assets. In addition, the Organization has reclassified that portion of unappropriated earnings which represents realized investment return in excess of 5% of the average market value of the endowment to be a component of permanently restricted net assets, as defined in the endowment agreement. The effect of this restatement as of June 30, 2011 was to simultaneously increase permanently restricted net assets and decrease unrestricted net assets by $110,242. The Board of Directors has interpreted the wishes of donors and state law as requiring the preservation of the fair value of the original gift as of the gift date of the donor-restricted endowment funds absent explicit donor stipulations to the contrary. As a result of this interpretation, the Organization classifies as permanently restricted net assets (a) the original value of gifts donated to the permanent endowment, (b) the original value of subsequent gifts to the permanent endowment, and (c) accumulations to the permanent endowment made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added to the fund. The remaining portion of the donor-restricted endowment fund that is not classified in permanently restricted net assets is classified as temporarily restricted net assets.



(Continued)

17

The Board of Directors has not adopted a spending policy concerning the endowment funds and no distributions have been made from these funds during the fiscal years ended June 30, 2013 and 2012. The Organization’s objective is to maintain the purchasing power of the endowment assets as well as to provide additional growth through investment return. To achieve that objective, the Organization has adopted an investment policy that attempts to maximize total return consistent with an acceptable level of risk. Endowment assets are invested in a well diversified asset mix, which includes equity and debt securities, that is intended to result in a consistent inflation protected rate of return and grow the fund. Investment risk is measured in terms of the total endowment fund; investment assets and allocation between asset classes and strategies are managed to not expose the fund to unacceptable levels of risk.

(12) Funding and Credit Concentrations

Substantially all of the Organization's activities are supported by funds provided by the United States Federal Government and the State of Florida. As of June 30, 2013 and 2012, the Organization's receivables from these funding sources were approximately $3,047,000 and $3,383,000, respectively.

The Organization maintains several deposit accounts with what management believes to be a high credit quality financial institution. At June 30, 2013, the Organization’s cash balances exceeded federal deposit insurance limits by approximately $3.7 million. At June 30, 2012, the Organization’s cash balances were fully covered by federal deposit insurance.

(13) Fair Value Measurements

Financial instruments measured at fair value are classified and disclosed in the following categories:

Level 1 - Quoted prices are available in active markets for identical investments as of the reporting date. The types of investments included in Level 1 are money market mutual funds, fixed income mutual funds, equity mutual funds, and corporate bonds.

Level 2 - Pricing inputs are other than quoted prices in active markets, which are either directly or indirectly observable as of the reporting date, and fair value is determined through the use of models or other valuation methodologies. The Organization’s investment in certificates of deposit and its beneficial interest in assets held by others are considered to be Level 2 fair value measurements.

Level 3 - Valuation is based on unobservable inputs. The Organization does not have any Level 3 fair value measurements.

The inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, a financial instrument's level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement.



(Continued)

18

Fair value of assets measured on a recurring basis at June 30, 2013 are as follows:

Fair Value Level 1 Level 2 Level 3Assets:

Money market funds $ 60,938 60,938 - - Fixed income securities:

Corporate bonds 51,576 51,576 - - Domestic funds 107,318 107,318 - - International funds 57,019 57,019 - - Intermediate funds 35,506 35,506 - -

Equity securities:Consumer cyclical 15,475 15,475 - - Consumer defensive 12,935 12,935 - - Energy 43,049 43,049 - - Financials 14,712 14,712 - - Health care 29,644 29,644 - - Industrials 11,778 11,778 - - Information technology 22,637 22,637 - - Materials 9,967 9,967 - - Telecommunications 4,300 4,300 - - Transportation 3,391 3,391 - - Domestic funds 52,972 52,972 - - International funds 191,589 191,589 - - Mid-Cap funds 49,289 49,289 - - Small Cap funds 19,284 19,284 - - Growth funds 156,957 156,957 - - Value funds 62,131 62,131 - - Other 49,557 - 49,557 -

Beneficial interest in assetsheld by others 780,938 - 780,938 -

$ 1,842,962 1,012,467 830,495 -



(Continued)

19

Fair value of assets measured on a recurring basis at June 30, 2012 are as follows:

Fair Value Level 1 Level 2 Level 3Assets:

Money market funds $ 119,098 119,098 - - Certificantes of deposit 24,154 - 24,154 -

Fixed income securities:Corporate bonds 51,211 51,211 - - Domestic funds 204,084 204,084 - - International funds 32,790 32,790 - - Real return funds 28,277 28,277 - -

Equity securities:Consumer cyclical 14,202 14,202 - - Consumer defensive 10,566 10,566 - - Energy 15,750 15,750 - - Financials 11,187 11,187 - - Health care 21,161 21,161 - - Industrials 16,174 16,174 - - Information technology 25,309 25,309 - - Materials 2,306 2,306 - - Telecommunications 6,270 6,270 - - Utilities 2,629 2,629 - - International stocks 107,734 107,734 - - Mid-Cap funds 40,379 40,379 - - Small Cap funds 15,756 15,756 - - Growth funds 161,382 161,382 - - Other 68,963 68,963 - -

Beneficial interest in assetsheld by others 717,344 - 717,344 -

$ 1,696,726 955,228 741,498 -



(Continued)

20

(14) Related Party Transactions The Organization has economic interests in two affiliates: Gulf Coast Egret Housing, Inc. (Egret) and Gulf

Coast Heron Housing, Inc. (Heron). At June 30, 2013 and 2012, amounts due from these affiliates totaled $147,690 and $204,105, respectively. Summarized financial information for the affiliates at June 30, 2013 and for the year then ended is as follows:

Egret HeronStatements of Financial Position:

AssetsNet property and equipment $ 379,223 3,863,343 Other 25,691 410,915

$ 404,914 4,274,258

Liabilities and Net DeficitAccounts payable $ 7,520 55,383 Due to affiliate 72,110 75,580 Long-term debt 583,000 5,832,392 Net deficit (257,716) (1,689,097)

$ 404,914 4,274,258

Statements of Activities:Revenue

Rental income $ 55,608 677,576 Other 3,026 14,227

58,634 691,803

Expenses 73,193 761,001

Decrease in net assets $ (14,559) (69,198)

(15) Pension Plan

Effective July 1, 2005, the Organization adopted a 403(b) retirement plan (the “Plan”) administered by Mutual of America. Employees are eligible to participate once they attain the age of eighteen and complete one year of service. Effective February 2009, the Organization elected to terminate matching contributions. Participants’ rights to employer contributions fully vest after five years of service as defined in the Plan. There were no organization contributions for the years ended June 30, 2013 and 2012.



21

(16) In-Kind Contributions

The values of in-kind contributions (i.e. donated materials and services) included in the financial statements and the corresponding expenses for the years ended June 30, 2013 and 2012, are as follows:

2013 2012

Clothes and household items $ 114,324 96,958 Office space 102,159 71,489 Software licenses 69,956 - Supplies and other 66,501 69,513

$ 352,940 237,960

In addition, donated services for the years ended June 30, 2013 and 2012 with estimated values of approximately $277,000 and $321,000, respectively, were not recognized in the financial statements because they did not meet the criteria for recognition.

(17) Matching Requirements

The Organization received a substantial portion of its support from various funding sources which required local matches. These requirements were substantially met through program service fees and contributions from individuals, businesses and foundations during the years ended June 30, 2013 and 2012.

(18) Subsequent Events

The Organization has evaluated subsequent events through October 24, 2013, the date the financial statements were available for issuance.

* * * * * * * * * * * * *

SUPPLEMENTARY FINANCIAL INFORMATION


Schedule of Expenditures of Federal Awards and State Financial Assistance

Year ended June 30, 2013(Page 1 of 6)

Federal/State Agency CFDA/ Contract Transfers Pass-through Entity CSFA Grant To

Federal Program/State Project Number Number Expenditures Subrecipients

U.S. Department of Health and Human Services

Assistance to Torture Victims 93.604 90Z70136 $ 460,597 12,500 90Z70137 327,466 103,074

788,063 115,574

Passed-through WorkNet Pinellas, Inc.:Temporary Assistance for Needy Families 93.558 n/a 664,703 -

Passed-through from Central Florida Behavioral Health Network, Inc.:Block Grants for Community Mental Health Services 93.958 CF0652-1206 281,688 - Block Grants for Prevention and Treatment of Substance Abuse 93.959 CF0652-1206 92,083 -

373,771 -

Passed-through from the South Florida Workforce Board:Temporary Assistance for Needy Families 93.558 WS-NCP-PY'12-01-02 552,407 -

Passed-through from the Area Agency on Aging:Special Programs for the Aging-Title III, Part B Grants for Supportive Services and Senior Centers 93.044 OAA-EA112 190,919 -

OAA-EA013 111,826 - 302,745 -

Passed-through Eckerd Youth Alternatives, Inc.:Promoting Safe and Stable Families 93.556 ECAH-CMO-GCJ-FY13 34,385 -

ECAH-RCS-GCJ-FY13 1,350 - ECA-DIV-GCJ-FY14 109,658 - ECA-DIV-GCJ-FY15 146,603 -

291,996 -

Temporary Assistance for Needy Families 93.558 ECAH-CMO-GCJ-FY13 553,792 - ECAH-RCS-GCJ-FY13 72,585 -

626,377 -

Child Welfare Services_State Grants 93.645 ECAH-CMO-GCJ-FY13 77,712 - ECAH-RCS-GCJ-FY13 10,186 - ECA-DIV-GCJ-FY14 17,134 - ECA-DIV-GCJ-FY15 18,544 -

123,576 -

Foster Care_Title IV-E 93.658 ECAH-CMO-GCJ-FY13 794,660 - ECAH-RCS-GCJ-FY13 104,155 -

898,815 -

Adoption Assistance 93.659 ECAH-CMO-GCJ-FY13 178,267 - ECAH-RCS-GCJ-FY13 23,365 -

201,632 -

Child Abuse and Neglect State Grants 93.669 ECA-DIV-GCJ-FY14 11,410 - ECA-DIV-GCJ-FY15 19,981 -

31,391 -

22






Passed-through Heartland for Children, Inc.:Promoting Safe and Stable Families 93.556 HGCMS1 $ 10,798 - Temporary Assistance for Needy Families 93.558 HGCMS1 580,617 - Child Welfare Services_State Grants 93.645 HGCMS1 101,781 - Foster Care_Title IV-E 93.658 HGCMS1 819,677 - Adoption Assistance 93.659 HGCMS1 252,803 - Child Abuse and Neglect State Grants 93.669 HGCMS1 22,046 -

1,787,722 -

Passed-through Our Kids of Miami-Dade, Inc.:Child Welfare Services_State Grants 93.645 n/a 15,966 - Child Abuse and Neglect State Grants 93.669 n/a 20,947 -

36,913 -

Passed-through CBC of Central Florida, Inc.:Promoting Safe and Stable Families 93.556 624,100 - Temporary Assistance for Needy Families 93.558 268,277 - Child Welfare Services_State Grants 93.645 42,029 - Foster Care_Title IV-E 93.658 510,573 - Adoption Assistance 93.659 94,892 - Child Abuse and Neglect State Grants 93.669 549 -

1,540,420 -

Passed-through Children's Network of Southwest Florida, Inc.Promoting Safe and Stable Families 93.556 BA109 993 - Temporary Assistance for Needy Families 93.558 38,162 - Child Welfare Services_State Grants 93.645 8,038 - Foster Care_Title IV-E 93.658 52,056 - Adoption Assistance 93.659 30,780 -

130,029 -

Passed-through Hebrew Immigrant Aid Society:Refugee and Entrant Assistance_Discretionary Grants 93.576 90RP0077/02 26,008 -

90RP0077/03 31,987 - 57,995 -

Passed-through Broward Behavioral Health Coalition:Temporary Assistance for Needy Families 93.558 JH326 92,619 - Social Services Block Grant 93.667 77 - Block Grants for Community Mental Health Services 93.958 66,925 Block Grants for Prevention and Treatment of Substance Abuse 93.959 24,688 -

184,309 -

Passed-through Lutheran Services of Florida Health Systems:Block Grants for Community Mental Health Services 93.958 CH909 / NH208 21,594 -

Passed-through Central Florida Cares Health System, Inc.:Block Grants for Community Mental Health Services 93.958 GH315 11,398 -

OROS015-1213 / OROS001-1314

23






Passed-through from the State of Florida Department of Children and Families:

Refugee and Entrant Assistance_State Administered Programs 93.566 Interpreter Services $ 33,999 - LK127 6,379 - LK128 44,860 - LK167 12,308 - LK981 17,340 - XK031 13,947 - XK032 20,185 - XK038 52,141 -

201,159 -

Refugee and Entrant Assistance_Discretionary Grants 93.576 LK127 44,155 - LK128 33,872 - LK167 468,653 - LK169 273,413 - LK981 58,592 - XK031 128,184 - XK032 232,382 - XK038 461,273 -

1,700,524 -

Temporary Assistance for Needy Families 93.558 JH326 46,229 -

Block Grants for Community Mental Health Services 93.958 JH326 43,089 -

Block Grants for Prevention and Treatment of Substance Abuse 93.959 JH326 13,774 -

Subtotal - U.S. Department of Health and Human Services 10,630,631 115,574

U.S. Department of Housing and Urban DevelopmentPassed-through from the County of Pasco in the State of Florida:

Emergency Shelter Grants Program 14.231 n/a 26,250 -

Passed-through the County of Pinellas in the State of Florida:Community Development Block Grants 14.218 n/a 37,254 -

Subtotal - U.S. Department of Housing and Urban Development 63,504 -

U.S. Department of StatePassed-through Hebrew Immigrant Aid Society:

U.S. Refugee Admissions Program 19.510 SPRMC013CA1024 190,402 -

Subtotal - U.S. Department of State 190,402 -

U.S. Department of Homeland SecurityPassed-through Hebrew Immigrant Aid Society:

Citizenship Education and Training 97.010 2010-CS-010-000052 4,940 -

24






Passed-through from the County of Pasco in the State of Florida:Emergency Food and Shelter National Board Program 97.024 n/a $ 935 -

Subtotal - U.S. Department of Homeland Security 5,875 -

Total Expenditures of Federal Awards $ 10,890,412 115,574

State of Florida Department of Children and FamiliesBaker Act 60.006 JH326 $ 32,764 - Community Forensic Beds 60.114 9,584 -

42,348 -

Passed-through Broward Behavioral Health Coalition:Baker Act 60.006 JH326 72,073 - Community Forensic Beds 60.114 15,339 -

87,412 -

Passed-through Heartland for Children, Inc.:Community Based Care Supports 60.094 HGCMS1 1,632,093 -

Passed-through Eckerd Youth Alternatives, Inc.:Community Based Care Supports 60.094 ECAH-CMO-GCJ-FY13 888,912 -

ECAH-RCS-GCJ-FY13 116,508 - ECA-DIV-GCJ-FY14 776,948 139,024 ECA-DIV-GCJ-FY15 724,909 258,043

2,507,277 397,067

Passed-through Children's Network of Southwest Florida, Inc.:Community Based Care Supports 60.094 BA109 104,039 11,000

Passed-through Our Kids of Miami-Dade:Community Based Care Supports 60.094 n/a 665,173 -

Passed-through CBC of Central Florida, Inc.:

Community Based Care Supports 60.094 OROS015-1213 / OROS001-1314 491,872 -

Subtotal - Department of Children and Families 5,530,214 408,067

State of Florida Department of Elder AffairsPassed-through from the Area Agency on Aging:

Home Care for the Elderly 65.001 EH012 47,519 - Local Services Programs 65.009 EL012 102,496 - Alzheimer's Respite Services 65.004 EZ012 44,111 - Community Care for the Elderly 65.010 EC012 448,176 -

Subtotal - Department of Elder Affairs 642,302 -

25






State of Florida Department of Financial ServicesOffice of Chief Financial Officer and Administration 43.003 LG217 $ 30,000 -

Subtotal - Department of Financial Services 30,000 -

Total Expenditures of State Financial Assistance $ 6,202,516 408,067

See accompanying Notes to Schedule of Expenditures of FederalAwards and State Financial Assistance.

26


Schedule of Expenditures of Federal Awards and State Financial Assistance -Totals by Federal Award Program and State Financial Assistance Project


CFDA/CSFA No. Expenditures

Federal Award Programs:U.S. Department of Health and Human Services:

Special Programs for the Aging-Title III, Part B Grants for Supportive Services and Senior Centers 93.044 $ 302,745 Promoting Safe and Stable Families 93.556 927,887 Temporary Assistance for Needy Families 93.558 2,869,391 Refugee and Entrant Assistance_State Administered Programs 93.566 201,159 Refugee and Entrant Assistance_Discretionary Grants 93.576 1,758,519 Assistance to Torture Victims 93.604 788,063 Child Welfare Services_State Grants 93.645 291,390 Foster Care_Title IV-E 93.658 2,281,121 Adoption Assistance 93.659 580,107 Social Services Block Grant 93.667 77 Child Abuse and Neglect State Grants 93.669 74,933 Block Grants for Community Mental Health Services 93.958 424,694 Block Grants for Prevention and Treatment of Substance Abuse 93.959 130,545

10,630,631 U.S. Department of Housing and Urban Development:

Community Development Block Grants 14.218 37,254 Emergency Shelter Grants Program 14.231 26,250

63,504 U.S. Department of State:

U.S. Refugee Admissions Program 19.510 190,402 190,402

U.S. Department of Homeland SecurityCitizenship Education and Training 97.010 4,940 Emergency Food and Shelter National Board Program 97.024 935

5,875

Total federal expenditures $ 10,890,412

State Financial Assistance Projects:State of Florida Department of Children and Families

Baker Act 60.006 $ 104,837 Community Based Care Supports 60.094 5,400,454 Community Forensic Beds 60.114 24,923

5,530,214

State of Florida Department of Elder AffairsHome Care for the Elderly 65.001 47,519 Alzheimer's Respite Services 65.004 44,111 Local Services Program 65.009 102,496 Community Care for the Elderly 65.010 448,176

642,302

State of Florida Department of Financial ServicesOffice of Chief Financial Officer and Administration 43.003 30,000

30,000

Total state financial assistance $ 6,202,516

See accompanying Notes to Schedule of Expenditures of FederalAwards and State Financial Assistance.

27

28


Notes to Schedule of Expenditures of Federal Awards and

State Financial Assistance

Year ended June 30, 2013 (1) Basis of Presentation

The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the Schedule) includes the federal and state grant activity of Gulf Coast Jewish Family and Community Services, Inc. under programs of the federal government and state grant activity of the State of Florida for the year ended June 30, 2013. The information in the Schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10.650, Rules of the State of Florida Auditor General. Because the Schedule presents only a selected portion of the operations of Gulf Coast Jewish Family and Community Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Gulf Coast Jewish Family and Community Services, Inc. The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance presents the activity of all federal awards programs and state projects of Gulf Coast Jewish Family and Community Services, Inc. All federal awards and state projects passed through other government agencies are included in the accompanying schedule.

(2) Summary of Significant Accounting Policies

Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-122, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

(3) Other

The accompanying Schedule presents federal expenditures and state financial assistance by pass-through agency. Expenditures of certain federal programs and state projects were awarded to Gulf Coast Jewish Family and Community Services, Inc. by more than one pass-through agency or under more than one contract. Total expenditures for each federal program and state financial assistance project are summarized on page 6 of the accompanying Schedule.


Schedule of Support and Revenue and Expenses for ProgramsFunded by Juvenile Welfare Board of Pinellas County


Violence Prevention

Operating support and revenue:Juvenile Welfare Board $ 597,879 Other 33,169

631,048

Operating expenses:Salaries 402,016 Payroll taxes and employee benefits 75,160 Occupancy 7,353 Professional services 639 Travel 1,909 Equipment costs 5,728 Insurance 2,729 Operating supplies and expenses 19,356 Other 33,543 Administrative cost allocations 62,808

611,241

Program income $ 19,807

* These programs may show income or losses in the fiscal year being reported on as thecontract term for this program is October 1st through September 30th.

29


Substance Abuse & Mental Health ServicesProgram/Cost Center Actual Expenses and Revenues -

Part I: Actual Funding Sources


(Page 1 of 3)

State-Designated SAMH Cost CentersState SAMH-Funded Cost Centers

Adult Mental Health

Funding Sources & Revenue

Geriatric Crisis

Support / Emergency

Residential Level I

Residential Level III

Residential Level 4

Residential Level 4

Residential Level 4

IA. State SAMH Funding(1) District 10 Contract #JH326 $ 104,838 733,698 233,628 - - - (2) District 12 Contract #NH208 - - - - - - (3) District 3 Contract #CH909 - - - - - 124,836 (4) Contract #GH315 - - - - - - (5) Contract #CF652-1106 - - - 1,693,100 - - (6) Contract #CF1053-1204 - - - - 159,944 - (7) Contract #BH652-1203 - - - - - - (8) Behavioral health fee - - - (53,117) (2,311) - Total State SAMH Funding 104,838 733,698 233,628 1,639,983 157,633 124,836

IB. Other Government Funding(1) Other state agency funding - - - - - - (2) Medicaid - - - - - - (3) Local governments - - - - - - (4) Federal contracts - - - - - - (5) In-kind from local government - - - - - - Total other government funding - - - - - -

IC. All Other Revenues(1) 1st & 2nd party payments - - - - - - (2) 3rd party payments - - - - - - (3) Medicare - - - - - - (4) Contributions - 1,128 - - - - (5) Other - - - - - - (6) In-kind 162 985 - 1,298 - - Total for all other revenues 162 2,113 - 1,298 - -

Total Funding $ 105,000 735,811 233,628 1,641,281 157,633 124,836

30


Adult Mental Health

Residential Level 4

Case Management

Supported Housing/

Living

Room & Board /

Residential Services Level 2

Room & Board /


Room & Board /

Residential Services Level 3 Intervention Assessment

- - - - 234,553 - 34,621 6,371 - - - - - 157,358 - - - - - - - - - -

149,140 - - - - - - - - 12,791 202,422 1,383,849 - - - - - - - - - - - - - - - - - - - - - - - - - - - -

149,140 12,791 202,422 1,383,849 234,553 157,358 34,621 6,371

- - - - - - - - - 3,835 - - 4,072 - 8,325 1,315 - - - 9,202 - - - - - - - - - - - - - - - - - - - - - 3,835 - 9,202 4,072 - 8,325 1,315

- - - 76,560 92,664 - - - - 1,570 - - 187 - 453 - - 896 - - 22 - - - - - - 505 372 - - - - - - 2,950 - - - -

162 - - 10,923 325 - 304 - 162 2,466 - 90,938 93,570 - 757 -

149,302 19,092 202,422 1,483,989 332,195 157,358 43,703 7,686





(Page 2 of 3)


Adult Mental Health

Funding Sources & Revenue Supported

Employment Incidentals Incidentals Medical Services

Medical Services

Community Support

Team

IA. State SAMH Funding(1) District 10 Contract #JH326 $ 14,612 - 49,685 24,739 - 191,809 (2) District 12 Contract #NH208 - - - - - - (3) District 3 Contract #CH909 - - - - - - (4) Contract #GH315 - - - - - - (5) Contract #CF652-1106 - 146,843 - - 33,111 - (6) Contract #CF1053-1204 - - - - - - (7) Contract #BH652-1203 - - - - - - (8) Behavioral health fee - - - - - - Total State SAMH Funding 14,612 146,843 49,685 24,739 33,111 191,809

IB. Other Government Funding(1) Other state agency funding - - - - - - (2) Medicaid 137 - - 6,306 3,572 1,621 (3) Local governments - - - - - - (4) Federal contracts - - - - - - (5) In-kind from local government - - - - - - Total other government funding 137 - - 6,306 3,572 1,621

IC. All Other Revenues(1) 1st & 2nd party payments - - - - - - (2) 3rd party payments - - - 710 1,214 92 (3) Medicare - - - - (469) - (4) Contributions - 50 - - - - (5) Other - - - - - - (6) In-kind - 932 - - - 456 Total for all other revenues - 982 - 710 745 548

Total Funding $ 14,749 147,825 49,685 31,755 37,428 193,978

31


Adult Mental Health Adult Substance Abuse

Outpatient - Group

Outpatient - Individual

Total Adult Mental Health

Assessment Incidentals

Community Support

Team Intervention Intervention

- - 1,628,554 7,316 20,480 54,302 - 21,424 - - 157,358 - - - - - - - 124,836 - - - - - - - 149,140 - - - - - 27,025 26,835 3,525,976 - - - 28,607 - - - 159,944 - - - - -

5,455 5,417 10,872 - - - - - - - (55,428) - - - - - 32,480 32,252 5,701,252 7,316 20,480 54,302 28,607 21,424

- - - - - - - - 19,625 4,760 53,568 917 - 287 - 4,232 - - 9,202 - - - - - - - - - - - - - - - - - - - - - 19,625 4,760 62,770 917 - 287 - 4,232

- - 169,224 - - - - - 4,702 1,421 10,349 - - - - 231

- - 449 - - - - - - - 2,055 - - - - - - - 2,950 - - - - - - - 15,547 - - 129 - 183

4,702 1,421 200,574 - - 129 - 414

56,807 38,433 5,964,596 8,233 20,480 54,718 28,607 26,070





(Page 3 of 3)


Adult Substance Abuse Child SA

Funding Sources & Revenue Outreach Outreach Prevention Supported

Employment

Total Adult Substance

Abuse

Community Support

Team

IA. State SAMH Funding(1) District 10 Contract #JH326 $ - 16,425 - 25,917 145,864 27,348 (2) District 12 Contract #NH208 - - - - - - (3) District 3 Contract #CH909 - - - - - - (4) Contract #GH315 - - - - - - (5) Contract #CF652-1106 75,093 - 41,464 - 145,164 - (6) Contract #CF1053-1204 - - - - - - (7) Contract #BH652-1203 - - - - - - (8) Behavioral health fee - - - - - - Total State SAMH Funding 75,093 16,425 41,464 25,917 291,028 27,348

IB. Other Government Funding(1) Other state agency funding - - - - - - (2) Medicaid - - - - 5,436 - (3) Local governments - - - - - - (4) Federal contracts - - - - - - (5) In-kind from local government - - - - - - Total other government funding - - - - 5,436 -

IC. All Other Revenues(1) 1st & 2nd party payments - - - - - - (2) 3rd party payments - - - - 231 - (3) Medicare - - - - - - (4) Contributions - - - - - - (5) Other - - - - - - (6) In-kind - - 162 - 474 65 Total for all other revenues - - 162 - 705 65

Total Funding $ 75,093 16,425 41,626 25,917 297,169 27,413

32

State-Designated SAMH Cost Centers

Total Child Substance

Abuse

Total for State SAMH-

Funded Cost

Centers

Total for Nonstate-Funded

SAMH Cost Centers

Total for All State

Designated SAMH Cost

Centers

Non SAMH Cost

Centers Administrative Total Funding

27,348 1,801,766 - 1,801,766 - - 1,801,766 - 157,358 - 157,358 - - 157,358 - 124,836 - 124,836 - - 124,836 - 149,140 - 149,140 - - 149,140 - 3,671,140 - 3,671,140 - - 3,671,140 - 159,944 - 159,944 - - 159,944 - 10,872 - 10,872 - - 10,872 - (55,428) - (55,428) - - (55,428) 27,348 6,019,628 - 6,019,628 - - 6,019,628

- - - - 13,382,737 - 13,382,737 - 59,004 92,311 151,315 1,592,199 - 1,743,514 - 9,202 - 9,202 4,158,142 37,254 4,204,598 - - - - 791,998 - 791,998 - - - - - - - - 68,206 92,311 160,517 19,925,076 37,254 20,122,847

- 169,224 15,863 185,087 166,364 - 351,451 - 10,580 101,824 112,404 978 - 113,382 - 449 (2,590) (2,141) - - (2,141) - 2,055 10,004 12,059 550,318 - 562,377 - 2,950 - 2,950 851,024 28,856 882,830

65 16,086 2,461 18,547 318,082 16,311 352,940 65 201,344 127,562 328,906 1,886,766 45,167 2,260,839

27,413 6,289,178 219,873 6,509,051 21,811,842 82,421 28,403,314



Part II: Actual Expenses


(Page 1 of 3)


Adult Mental Health

Expense Categories

Geriatric Crisis

Support / Emergency

Residential Level I

Residential Level III

Residential Level 4

Residential Level 4

Residential Level 4

Contract # JH326 JH326 JH326 CF652-1106 CF1053-1204 CH909

IIA. Personnel ExpensesSalaries $ 79,676 459,560 44,001 190,669 38,132 40,617 Payroll taxes and benefits 13,331 70,674 8,037 30,457 7,787 7,879

Total personnel costs 93,007 530,234 52,038 221,126 45,919 48,496

IIB. Other ExpensesBuilding occupancy 3,172 96,057 2,594 14,912 2,894 3,728 Professional services 861 19,461 1,206 4,030 1,251 1,224 Travel 3,192 3,359 7,686 16,827 3,784 4,731 Equipment 1,299 19,990 1,066 5,622 371 416 Food services - 28,240 - - - - Indigent drug program - 61 - - - - Medical and pharmacy - 355 - - - - Subcontracted services - - - - - - Insurance 1,556 22,654 909 4,196 810 849 Interest - 48,550 - - - - Adult Family Stipends - - 97,411 509,996 46,513 49,624 Operating supplies and expenses 1,889 21,362 2,453 12,243 896 1,932 Other 177 879 111 815 29 4 In-kind 162 985 - 1,298 - -

Total other expenses 12,308 261,953 113,436 569,939 56,548 62,508

Total personnel and other expenses 105,315 792,187 165,474 791,065 102,467 111,004

IIC. Distributed Indirect CostsAdministrative 12,478 94,083 19,648 94,519 12,475 13,153

Total actual operating expenses 117,793 886,270 185,122 885,584 114,942 124,157

IID. Unallowable CostsUnallowable costs 57 2,941 229 1,494 50 25

$ 117,736 883,329 184,893 884,090 114,892 124,132

IIE. Capital ExpendituresCapital expenditures $ - - 528 3,121 96 96

33


Adult Mental Health

Residential Level 4

Case Management

Supported Housing/

Living

Room & Board /


Room & Board /


Room & Board /

Residential Services Level 3 Intervention Assessment

GH315 CF652-1106 CF652-1106 CF652-1106 JH326 NH208 JH326 JH326

48,729 44,846 118,977 568,524 151,532 27,428 30,187 11,159 9,418 9,346 19,909 96,778 23,304 5,805 5,426 2,131

58,147 54,192 138,886 665,302 174,836 33,233 35,613 13,290

1,202 8,391 7,180 181,388 31,673 847 1,048 792 1,252 1,991 1,864 35,977 6,417 1,155 563 281 3,424 101 6,517 3,079 1,108 1,250 2,438 34

651 1,290 1,938 43,965 6,592 476 481 86 - - - 72,367 9,312 - - - - - - - 20 - - - - - - 3,647 117 - - - - - - - - - - -

994 1,793 2,671 46,604 7,470 497 580 222 - 1,914 - 26,464 16,008 - - -

54,312 - - - - 43,746 - - 1,695 949 5,943 26,666 7,044 1,800 649 570

4 27 154 739 290 4 23 20 162 - - 10,922 325 - 303 -

63,696 16,456 26,267 451,818 86,376 49,775 6,085 2,005

121,843 70,648 165,153 1,117,120 261,212 83,008 41,698 15,295

14,540 8,221 20,205 130,938 31,022 10,624 4,926 1,810

136,383 78,869 185,358 1,248,058 292,234 93,632 46,624 17,105

25 1,179 653 30,255 970 21 23 20

136,358 77,690 184,705 1,217,803 291,264 93,611 46,601 17,085

96 - 2,225 8,972 - 80 - -





(Page 2 of 3)


Adult Mental Health

Expense Categories Supported

Employment Incidentals Incidentals Medical Services

Medical Services

Community Support

Team

Contract # JH326 CF652-1106 JH326 JH326 CF652-1106 JH326

IIA. Personnel ExpensesSalaries $ 9,030 - - - 21,454 120,270 Payroll taxes and benefits 1,623 - - - 2,193 17,893

Total personnel costs 10,653 - - - 23,647 138,163

IIB. Other ExpensesBuilding occupancy 377 - - - 3,130 18,991 Professional services 195 - - 23,115 675 1,158 Travel 53 - - - 36 5,568 Equipment 24 - - - 475 4,945 Food services - - - - - - Indigent drug program - 77,835 - - - - Medical and pharmacy - 147 - - - - Subcontracted services - - - - - - Insurance 171 - - - 721 4,151 Interest - - - - 836 - Adult Family Stipends - - - - - - Operating supplies and expenses 378 74,643 56,439 - 346 4,490 Other 13 - - - 11 409 In-kind - 933 - - - 456




Total expenses 13,270 171,770 63,130 25,860 33,328 199,479

IID. Unallowable CostsUnallowable costs 13 - - - 425 339

$ 13,257 171,770 63,130 25,860 32,903 199,140

IIE. Capital ExpendituresCapital expenditures $ - - - - - -

34


Adult Mental Health Adult Substance Abuse

Outpatient Group

Outpatient Individual

Total Adult Mental Health

Assessment Incidentals

Community Support

Team Intervention Intervention

CF652-1106 CF652-1106 JH326 JH326 JH326 CF652-1106 JH326

100,018 26,010 2,130,819 9,716 - 33,946 13,814 18,236 16,206 4,279 352,476 1,855 - 5,050 1,804 3,278

116,224 30,289 2,483,295 11,571 - 38,996 15,618 21,514

41,228 8,280 427,884 690 - 5,360 1,353 633 9,960 1,470 114,106 245 - 327 365 340

550 163 63,900 30 - 1,572 957 1,473 12,075 7,070 108,832 75 - 1,396 248 290

- - 109,919 - - - - - - - 77,916 - - - - - - - 4,266 - - - - - - - - - - - - - 7,078 1,452 105,378 193 - 1,172 363 350 9,350 638 103,760 - - - - - - - 801,602 - - - - - 4,957 1,311 228,655 496 23,412 1,267 242 392

130 38 3,877 17 - 115 - 14 - - 15,546 - - 129 - 183

85,328 20,422 2,165,641 1,746 23,412 11,338 3,528 3,675

201,552 50,711 4,648,936 13,317 23,412 50,334 19,146 25,189

22,922 5,352 550,569 1,576 2,776 5,969 2,289 2,976

224,474 56,063 5,199,505 14,893 26,188 56,303 21,435 28,165

6,107 1,500 46,326 17 - 96 178 14

218,367 54,563 5,153,179 14,876 26,188 56,207 21,257 28,151

- - 15,214 - - - 789 -





(Page 3 of 3)


Adult Substance Abuse Child SA

Expense Categories Outreach Outreach Prevention Supported

Employment

Total Adult Substance

Abuse

Community Support

Team

Contract # CF652-1006 JH326 CF652-1106 JH326 JH326

IIA. Personnel ExpensesSalaries $ 33,830 15,458 33,627 15,870 174,497 16,999 Payroll taxes and benefits 4,417 2,748 3,935 2,853 25,940 2,529

Total personnel costs 38,247 18,206 37,562 18,723 200,437 19,528

IIB. Other ExpensesBuilding occupancy 3,313 1,039 940 662 13,990 2,684 Professional services 894 508 1,260 342 4,281 164 Travel 2,345 270 813 93 7,553 787 Equipment 608 66 833 42 3,558 699 Food services - - - - - - Indigent drug program - - - - - - Medical and pharmacy - - - - - - Subcontracted services - - - - - - Insurance 888 297 726 300 4,289 587 Interest - - - - - - Adult Family Stipends - - - - - - Operating supplies and expenses 593 1,027 175 664 28,268 635 Other 2 37 21 23 229 58 In-kind - - 162 - 474 64




Total expenses 52,496 23,991 47,529 23,319 294,319 28,195

IID. Unallowable CostsUnallowable costs 435 37 33 23 833 48

$ 52,061 23,954 47,496 23,296 293,486 28,147

IIE. Capital ExpendituresCapital expenditures $ 1,932 - 144 - 2,865 -

35

State-Designated SAMH Cost Centers

Total Child Substance

Abuse

Total for State SAMH-

Funded Cost

Centers

Total for Nonstate-Funded

SAMH Cost Centers

Total for All State

Designated SAMH Cost

Centers

Non SAMH Cost

Centers

Administrative Total

Expenses

16,999 2,322,315 445,190 2,767,505 12,660,737 1,755,081 17,183,323 2,529 380,945 59,528 440,473 2,011,414 283,711 2,735,598

19,528 2,703,260 504,718 3,207,978 14,672,151 2,038,792 19,918,921

2,684 444,558 28,357 472,915 817,297 169,043 1,459,255 164 118,551 11,177 129,728 632,447 281,871 1,044,046 787 72,240 9,551 81,791 827,391 48,872 958,054 699 113,089 31,974 145,063 399,556 219,571 764,190

- 109,919 - 109,919 7 - 109,926 - 77,916 - 77,916 - - 77,916 - 4,266 - 4,266 54 - 4,320 - - - - 523,641 - 523,641

587 110,254 10,666 120,920 330,398 62,840 514,158 - 103,760 - 103,760 - - 103,760 - 801,602 - 801,602 - - 801,602

635 257,558 (8,614) 248,944 1,176,228 115,050 1,540,222 58 4,164 289 4,453 30,920 - 35,373 64 16,084 2,461 18,545 318,084 16,311 352,940

5,678 2,233,961 85,861 2,319,822 5,056,023 913,558 8,289,403

25,206 4,937,221 590,579 5,527,800 19,728,174 2,952,350 28,208,324

2,989 584,798 70,910 655,708 2,216,727 (2,872,435) -

28,195 5,522,019 661,489 6,183,508 21,944,901 79,915 28,208,324

48 47,207 2,789 49,996 91,415 79,915 221,326

28,147 5,474,812 658,700 6,133,512 21,853,486 - 27,986,998

- 18,079 12,323 30,402 83,367 229,147 342,916


Schedule of State Earnings


1 Total Expenditures $ 28,208,324

2 Less: Other State and Federal Funds (19,575,883)

3 Less: Non-Match SAMH Funds (5,429,369)

4 Less: Unallowable Costs (221,326)

5 Total Allowable Expenditures 2,981,746

6 Maximum Available Earnings 2,236,310

7 Amount of State Funds Requiring Match 579,387

8 Amount Due to Department $ -

36


Substance Abuse & Mental Health ServicesSchedule of Bed-Day Availability Payments*


* This schedule does not apply for the year ended June 30, 2013.

37


Substance Abuse & Mental Health ServicesSchedule of Related Party Transaction Adjustments*


* There were no related party transaction adjustments for the year ended June 30, 2013.

38


Schedule of Functional Expenses as Required byArea Agency on Aging of Pasco-Pinellas, Inc.


Program Services Supporting Services

Homemaker Services

Case Management Case Aide Counseling

Non DOEA Program Services

Total Program Services

Fund Raising Unallowable

Management and General

Total Supporting

Services Total

Expenses

Salaries $ 184,918 358,620 63,529 206,945 14,465,971 15,279,983 148,213 46 1,755,081 1,903,340 17,183,323 Payroll taxes and benefits 31,484 59,256 13,482 40,050 2,481,379 2,625,651 27,139 12,272 306,652 346,063 2,971,714

Total personnel costs 216,402 417,876 77,011 246,995 16,947,350 17,905,634 175,352 12,318 2,061,733 2,249,403 20,155,037

Travel 8,931 9,395 127 5,246 863,192 886,891 20,376 1,916 48,872 71,164 958,055 Communications and postage 1,079 5,975 2,155 2,797 347,557 359,563 2,920 3,199 74,784 80,903 440,466 Utilities 810 3,079 1,110 1,400 168,571 174,970 2,855 1,782 30,093 34,730 209,700 Advertising 2 5 2 3 12,206 12,218 9,086 - 57 9,143 21,361 Insurance 1,229 3,008 741 1,643 230,137 236,758 1,041 345 39,898 41,284 278,042 Maintenance and repair 2,187 5,793 2,089 2,632 192,351 205,052 5,300 5,013 58,829 69,142 274,194 Printing and supplies 864 2,748 991 2,323 91,769 98,695 9,542 3,297 20,017 32,856 131,551 Building cost 4 15 6 1,028 674,715 675,768 413 14,227 27,612 42,252 718,020 Equipment 822 5,269 2,145 2,021 470,755 481,012 25,044 262 138,671 163,977 644,989 Professional fees 4,351 1,945 460 3,755 720,807 731,318 30,623 234 281,871 312,728 1,044,046 Subcontractors - - - - 523,640 523,640 - - - - 523,640 Program supplies - - - - 82,236 82,236 - - - - 82,236 Depreciation 1,362 5,679 2,048 2,380 258,742 270,211 5,602 7 135,514 141,123 411,334 Food and supplies - - - - 109,919 109,919 - - - - 109,919 Stipends - - - - 801,602 801,602 - - - - 801,602 Interest - - - - 103,760 103,760 - - - - 103,760 Other 2,489 1,274 459 (792) 1,216,857 1,220,287 33,140 12,546 34,399 80,085 1,300,372

Total direct expenses 240,532 462,061 89,344 271,431 23,816,166 24,879,534 321,294 55,146 2,952,350 3,328,790 28,208,324

Allocation of management and general 28,447 54,422 10,469 32,073 2,782,403 2,907,814 38,052 6,484 (2,952,350) (2,907,814) -

Total expenses $ 268,979 516,483 99,813 303,504 26,598,569 27,787,348 359,346 61,630 - 420,976 28,208,324

Units served 11,145 9,262 3,340 1,707

39


Schedule of United Nations Program Support and Revenueand Expenses

Year ended December 31, 2012*

Operating support and revenue:United Nations grant $ 18,240

Operating expenses:Salaries 14,615 Payroll taxes and employee benefits 1,620 Administrative cost allocations 1,886

18,121

Program income $ 119

* The United Nations grant period is the year ended December 31, 2012.

40

INTERNAL CONTROL AND COMPLIANCE

45


Schedule of Findings and Questioned Costs


(Page 1 of 2) (A) Summary of Audit Results 1. The auditors’ report expresses an unmodified opinion on the financial statements of Gulf Coast Jewish

Family and Community Services, Inc.

2. No significant deficiencies relating to the audit of the financial statements are reported in the Independent Auditors’ 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.

3. No instances of noncompliance material to the financial statements of Gulf Coast Jewish Family and

Community Services, Inc. were disclosed during the audit. 4. No significant deficiencies relating to the audit of the major federal programs and state projects are

reported in the Independent Auditors’ Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Federal Program and State Project and on Internal Control Over Compliance in Accordance with OMB Circular A-133 and Chapter 10.650, Rules of the State of Florida Auditor General.

5. The auditors’ report on compliance for the major federal award programs and state projects for Gulf

Coast Jewish Family and Community Services, Inc. expresses an unmodified opinion. 6. Audit findings relative to the major federal award programs and state projects for Gulf Coast Jewish

Family and Community Services, Inc. are reported in Part C. and Part D. of this schedule.

7. The programs tested as major federal programs and state projects were: Federal Programs:

Special Programs for the Aging-Title III, Part B Grants for Supportive Services and Senior Centers (CFDA No. 93.044) Promoting Safe and Stable Families (CFDA No. 93.556) Temporary Assistance for Needy Families (CFDA No. 93.558) Child Welfare Services_State Grants (CFDA No. 93.645) Foster Care_Title IV-E (CFDA No. 93.658) Adoption Assistance (CFDA No. 93.659)

State Projects: Community Based Care Supports (CSFA No. 60.094)

Community Care for the Elderly (CSFA No. 65.010)

8. The threshold for distinguishing Types A and B programs was $323,560 for major federal programs and $300,000 for major state projects.

9. Gulf Coast Jewish Family and Community Services, Inc. was determined to be a low-risk auditee.

46


Schedule of Findings and Questioned Costs


(Page 2 of 2) (B) Findings - Audit of Financial Statements

None. (C) Findings and Questioned Costs - Major Federal Award Programs

None. (D) Findings and Questioned Costs - Major State Financial Assistance Projects

None. (E) Other Issues

A Summary Schedule of Prior Audit Findings is not required because there were no prior audit findings related to a major federal program or state project.

Documents

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