UNITED WAY FOR JACKSON AND GEORGE COUNTIES, MISSISSIPPI, INC. Audit.pdf · design, implementation ... Society ofCertwed Public Accountants' AICPA Private Companies Practice ... Way

UNITED WAY FOR JACKSON AND GEORGECOUNTIES MISSISSIPPI INC

AUDITED FINANCIAL STATEMENTS

December 31 2015 and 2014

TABLE OF CONTENTS

Page

INDEPENDENT AUDITORrsquoS REPORT 3

FINANCIAL STATEMENTS

Statements of Financial Position 5

Statements of Activities 6

Statements of Functional Expenses 7

Statements of Cash Flows 8

Notes to Financial Statements 9

SUPPLEMENTAL INFORMATION 14

Michelle Oppie Gist CPA c--~ KJessica Mavromihalis CPA

JesseJ Wolfe CPA (1927-20(9) - Wolfe middotMcDuff t30ppie Grover B McDuff CPA (Retired)

CERTIFIED PUBLIC ACCOUNTANTS JackA Oppie CPA (10-2014) (A Professional Association)

3103 Pascagoula Streetmiddot Pascagoula MS 39567 Phone 228-762-6348 Fax 228-762-4498 wwwwmocpascom

INDEPENDENT AUDITORS REPORT

To the Board of Directors of United Way for Jackson and George Counties Mississippi Inc

We have audited the accompanying financial statements of United Way for Jackson and George Counties Mississippi Inc (a nonprofit organization) which comprise the statements of financial position as of December 31 2015 and 2014 and the related statements of activities functional expenses and cash flows for the years then ended and the related notes to the financial statements

Managements Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America this includes the design implementation and maintenance of internal control relevant to the preparation and fair presentation of fmancial statements that are free from material misstatement whether due to fraud or error

Auditors Responsibility Our responsibility is to express an opuuon on these financial statements based on our audits We conducted our audits in accordance with auditing standards generally accepted in the United States of America Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the fmancial statements The procedures selected depend on the auditors judgment including the assessment of the risks of material misstatement of the financial statements whether due to fraud or error In making those risk assessments the auditor considers internal control relevant to the entitys preparation and fair presentation of the fmancial statements in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the entitys internal control Accordingly we express no such opinion An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management as well as evaluating the overall presentation of the financial statements

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion

Membership in American Institute of Certified Public Accountants Mississippi Society ofCertwed Public Accountants AICPA Private Companies Practice Section

AICPA Governmental Audit Quality Center A1CPA Center for Audit Qualitymiddot AICPA Employee Benefit Plan Audit Quality Center

Amenca Counts on CPAs

Independent Auditors Report Page 2

Opinion In our opinion the fmancial statements referred to above present fairly in all material respects the financial position of United Way for Jackson and George Counties Mississippi Inc as of December 31 2015 and 2014 and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America

Supplemental Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole The schedules of distributions to agencies on pages 15 - 16 is presented for purposes of additional analysis and is not a required part of the financial statements Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the fmancial statements The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the fmancial statements or to the financial statements themselves and other additional procedures in accordance with auditing standards generally accepted in the United States of America In our opinion the information is fairly stated in all material respects in relation to the financial statements as a whole

Pascagoula Mississippi May 20 2016

UNITED WAY FOR JACKSON AND GEORGE COUNTIES MISSISSIPPI INCSTATEMENTS OF FINANCIAL POSITION


2015 2014ASSETSCash $ 703476 897521Agency fund for Excel by 5 5952 -Certificates of deposit 2004730 2000292Unconditional promises to give

Temporarily restricted net 1085563 1080024Interest receivable 2525 2525Prepaid expenses 4271 4271Property and equipment net of $184966 and $184966

accumulated depreciation 83220 85131

Total assets $ 3889737 4069764

LIABILITIES AND NET ASSETSLiabilities

Designations payable $ 78994 129304Agency fund payable 5952 -Compensated absences 5163 -Other liabilities 230 217

Total liabilities 90339 129521

Net assetsUnrestricted 2951420 2778440Temporarily restricted 847978 1161803

Total net assets 3799398 3940243

Total liabilities and net assets $ 3889737 4069764

The accompanying notes are an integral part of the financial statements

-5-

UNITED WAY FOR JACKSON AND GEORGE COUNTIES MISSISSIPPI INCSTATEMENTS OF ACTIVITIES

For the Years Ended December 31 2015 and 2014

2015 2014UNRESTRICTED NET ASSETSPublic support and revenues

Contributions $ 5300 6023Interest income 18162 20414In-kind contributions 8961 26803Miscellaneous revenue - 179Net assets released from restrictions 1721883 1534919

Total public support and revenues 1754306 1588338

ExpensesAllocations to agencies 1162946 1104362Less donor designations (129304) (129815) Net allocations 1033642 974547Community impact grants 71500 56210Special grants 24721 20540Workforce assistance program 44359 28413Functional expenses

Management and general 57980 54389Campaign and communications 213829 218965Planning and allocations 57985 54394Agency assistance 77310 72524

Total expenses 1581326 1479982

Change in unrestricted net assets 172980 108356

TEMPORARILY RESTRICTED NET ASSETSContributions - temporarily restricted 1564987 1814587

Less allowance for doubtful pledges (77934) (92705)Less amounts designated by donors (78995) (129304)

Net assets released from restrictionsExpiration of time restrictions (1721883) (1534919)

Change in temporarily restricted net assets (313825) 57659

Change in net assets (140845) 166015

Net assets beginning of year 3940243 3774228Net assets end of year $ 3799398 3940243


-6-

UNITED WAY FOR JACKSON AND GEORGE COUNTIES MISSISSIPPI INCSTATEMENTS OF FUNCTIONAL EXPENSESFor the Years Ended December 31 2015 and 2014

2015 2014

Management Campaign amp Planning amp Agency Management Campaign amp Planning amp Agencyamp General Communications Allocations Assistance Totals amp General Communications Allocations Assistance Totals

Salaries $ 35007 116691 35007 46676 233381 33626 112087 33626 44835 224174

Employee benefits 6356 21188 6356 8475 42375 5930 19766 5930 7906 39532

Payroll taxes 2678 8928 2678 3571 17855 2634 8782 2634 3513 17563

Total salaries and relatedexpenses 44041 146807 44041 58722 293611 42190 140635 42190 56254 281269

Professional fees 990 3300 990 1320 6600 1230 4100 1230 1640 8200

Liability insurance 159 530 159 212 1060 16 53 16 21 106

Office supplies 1130 3768 1130 1507 7535 1194 3980 1194 1592 7960

Campaign supplies - 20549 - - 20549 - 37650 - - 37650

Telephone 722 2404 722 962 4810 671 2237 671 895 4474

Postage 225 749 225 299 1498 155 517 155 207 1034

Building maintenance 651 2170 651 868 4340 185 618 185 247 1235

General insurance 1629 5431 1629 2172 10861 1563 5212 1563 2085 10423

Utilities 648 2161 648 864 4321 896 2988 896 1195 5975

Miscellaneous occupancy 180 602 180 241 1203 167 558 167 223 1115

Equipment maintenance 1554 5181 1554 2072 10361 376 1254 376 501 2507

Printing and publications 343 1142 343 457 2285 326 1086 326 434 2172

Conference and meetings 1325 4417 1325 1767 8834 672 2239 672 895 4478

Dues 2783 9276 2783 3710 18552 2948 9827 2948 3931 19654

Miscellaneous 84 290 89 116 579 170 577 175 231 1153

12423 61970 12428 16567 103388 10569 72896 10574 14097 108136

Total expenses beforedepreciation 56464 208777 56469 75289 396999 52759 213531 52764 70351 389405

Depreciation of property 1516 5052 1516 2021 10105 1630 5434 1630 2173 10867

Total expenses $ 57980 213829 57985 77310 407104 54389 218965 54394 72524 400272

The accompanying notes are an integral part of the financial statements-7-

UNITED WAY FOR JACKSON AND GEORGE COUNTIES MISSISSIPPI INCSTATEMENTS OF CASH FLOWS


2015 2014

CASH FLOWS FROM OPERATING ACTIVITIESChange in net assets $ (140845) 166012Adjustments to reconcile change in net assets to net cash provided by

operating activitiesDepreciation 10105 10867Reinvested interest on certificates of deposit (4438) (3974)(Increase) decrease in operating assets

Net unconditional promises to give (5539) 31770Loss on disposal of capital assets 35 385Other assets - (6)

Increase (decrease) in operating liabilitiesDesignations payable (50310) (513)Compensated absences and other liabilities 5176 28

Net cash provided by operating activities (185816) 204569

CASH FLOWS FROM INVESTING ACTIVITIESPurchase of capital assets (8229) (4512)

Net cash used by investing activities (8229) (4512)

Net increase (decrease) in cash (194045) 200057

Cash beginning of year 897521 697464

Cash end of year $ 703476 897521


-8-

UNITED WAY FOR JACKSON AND GEORGE COUNTIES MISSISSIPPI INCNOTES TO FINANCIAL STATEMENTS


NOTE A NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICIES

Nature of Activities

United Way for Jackson and George Counties Mississippi Inc (the Organization) is a non-profitorganization whose mission is to increase the organized capacity of people to care for one another TheOrganization is supported primarily through donor contributions The Organization allocates these fundsto various health and human service agencies that serve the citizens of Jackson and George Counties

Basis of Accounting

The financial statements of the Organization have been prepared on the accrual basis of accounting andaccordingly reflect all significant receivables payables and other liabilities

Promises to Give

Contributions are recognized when the donor makes a promise to give to the Organization that is insubstance unconditional Contributions that are restricted by the donor are reported as increases inunrestricted net assets if the restrictions expire in the fiscal year in which the contributions are recognizedAll other donor-restricted contributions are reported as increases in temporarily or permanently restrictednet assets and are reclassified according to the nature of the restrictions When a restriction expirestemporarily restricted net assets are reclassified to unrestricted net assets An allowance for uncollectiblepromises is provided based on managementrsquos evaluation of potential uncollectible promises receivable atyear end based on previous years collectibility

Estimates

The preparation of financial statements in conformity with generally accepted accounting principlesrequires management to make estimates and assumptions that affect certain reported amounts anddisclosures Accordingly actual results could differ from those estimates

Cash and cash equivalents

For purposes of the statement of cash flows the Organization considers all investment instrumentspurchased with an original maturity of three months or less to be cash equivalents

Property and equipment

Property and equipment is stated at cost Purchases of $500 or more are capitalized Depreciation iscomputed on a straight-line basis over the estimated useful lives of the assets

- 9-



NOTE A NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICIES(continued)

Compensated Absences

Vacation benefits and sick leave are accrued as a liability as the benefits are earned if the employees rightsto receive compensation are attributable to services already rendered and it is probable that theOrganization will compensate the employees for the benefits through paid time off or some other means

All compensated absences liabilities include salary-related payments where applicable

Income taxes

The Organization is a not-for-profit welfare organization that is exempt from income taxes under Section501(c)(3) of the Internal Revenue Code Therefore there is no provision for income taxes in thesefinancial statements The Organization believes that it has appropriate support for all tax positions takenand as such does not have any uncertain tax positions that are material to the financial statements TheOrganizations 2011 and earlier tax years are closed for examination by US Federal State and local taxauthorities

Donated Materials and Services

Donated materials or equipment when received are reflected as contributions in the accompanyingfinancial statements at their estimated fair market value at date of receipt The contributions of servicesare recognized if the services received (a) create or enhance non-financial assets or (b) require specializedskills that are provided by individuals possessing those skills and would typically need to be purchased ifnot provided by donation

Investment Income and Gains

Investment income from certificates of deposit are reported as increases in unrestricted net assets in thereporting period in which the income is recognized

Reclassification

Certain reclassifications have been made to the 2014 financial statement presentation to correspond to thecurrent years format Net assets and changes in net assets are unchanged due to these reclassifications

- 10-



NOTE B FISCAL AGENCY FUNDS

The Organization entered an agreement in 2015 with Excel by 5 Coalition (Coalition) Under thisagreement by the direction of the Coalition the Organization manages the contributions given to supportthe actions of the Coalition The Coalition chooses how the funds are spent The Organization held $5952in cash on behalf of the Coalition at December 31 2015

NOTE C UNCONDITIONAL PROMISES TO GIVE

Unconditional promises to give at December 31 2015 and 2014 are as follows

2015 2014

Receivable due in less than one year $ 1154854 1163720Less Allowance for uncollectible promises to give (69291) (83696)

Net unconditional promises to give $ 1085563 1080024

NOTE D PROPERTY AND EQUIPMENT

Property and equipment consisted of the following at December 31 2015 and 2014

2015 2014

Land $ 18090 18090Building 185969 185969Equipment 70517 66038

274576 270097Accumulated depreciation (191356) (184966)

$ 83220 85131

Depreciation expense amounted to $10104 and $10867 for the years ended December 31 2015 and 2014respectively

NOTE E FAIR VALUE MEASUREMENTS

FASB ASC 820-10 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques usedto measure fair value The hierarchy gives the highest priority to unadjusted quoted prices in activemarkets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurementsinvolving significant unobservable inputs (Level 3 measurements) The three levels of the fair valuehierarchy are as follows

Level 1 inputs are quoted prices (Unadjusted) in active markets for identical assets or liabilities thatthe Organization has the ability to access at the measurement date

- 11-



NOTE E FAIR VALUE MEASUREMENTS (continued)

Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable forthe asset or liability either directly or indirectly

Level 3 inputs are unobservable inputs for the asset or liability

The following tables present information about the Organizations assets measured at fair value on arecurring basis as of December 31 2015 and 2014

Assets Measured at Fair Value at December 31 2015

Level 1 Level 2 Level 3 TotalCertificates of Deposit $ - 2004730 - 2004730 Total Investments at fair value $ - 2004730 - 2004730



NOTE F RESTRICTIONS ON NET ASSETS2015 2014

Net assets not restricted by donors or by lawUndesignated $ 2951420 2778440

Temporarily restricted net assets are available for use in thefollowing periods or for specific purposes

For subsequent years activities 847978 1161803Total temporarily restricted net asset $ 847978 1161803

NOTE G EMPLOYEE BENEFITS

The Organization has a defined contribution plan for the benefit of its employees The plan is non-contributory and is administered by a local bank The plan covers all employees who have attained the ageof twenty-one and rendered one year of service Contributions to the plan for 2015 and 2014 were basedon 84 of annual salaries Contributions to the plan for the years ended December 31 2015 and 2014amounted to $17065 and $18956 respectively

- 12-



NOTE H CONCENTRATION OF CREDIT RISK

The Organization is located within Jackson County Mississippi and primarily receives its support fromindustry commercial and service businesses and individuals located within Jackson and George CountiesThe Organizations cash is deposited in financial institutions which are members of the Federal DepositInsurance Corporation (FDIC) Based on bank account balances at December 31 2015 and 2014 theOrganization had $82967 and $766125 respectively of uninsured cash balances

NOTE I FUNCTIONAL EXPENSES

The costs of providing various programs and other activities have been summarized on a functional basisin the Statement of Activities and the Statement of Functional Expenses Accordingly certain costs havebeen allocated among the programs and supporting services benefited

NOTE J SUBSEQUENT EVENTS

The Organization has evaluated subsequent events through May 20 2016 the date of issuance of thefinancial statements No material subsequent events have occurred since December 31 2015 that requirerecognition or disclosure in the financial statements

- 13-

SUPPLEMENTAL INFORMATION

UNITED WAY FOR JACKSON AND GEORGE COUNTIES MISSISSIPPI INCSCHEDULE OF DISTRIBUTIONS TO AGENCIES

For the Year Ended December 31 2015

Agency Allocations Designations Total

American Red Cross $ 48508 16590 65098Boy Scouts of America - Pine Burr Area Council 55148 4852 60000Boys amp Girls Club of Jackson County 74450 7324 81774Boys amp Girls Clubs - Moss Point Outreach 56866 - 56866Catholic Social and Community Services 37722 15420 53142Chemical Abuse Prevention Services (ChAmPS) 17451 663 18114Citizens Against Needless Death of Children (CANDY) 7279 1054 8333Girls Scouts of Greater Mississippi and USA 46132 288 46420Gulf Coast Family Counseling 74190 60 74250Gulf Coast Womens Center for Nonviolence 59012 7188 66200Health and Handicapped Services 109360 640 110000Home of Grace 70077 14923 85000Jackson County CASA 38603 15997 54600Jackson County Literacy Council 15049 2951 18000Mississippi Gulf Coast YMCA 14870 1630 16500Pregnancy Resources of Mississippi (PROMISS) 54060 1940 56000Singing River IndustriesGeorge County Industries 95809 4191 100000The Salvation Army 84178 5822 90000Volunteers in Medicine-Gautier 25478 1770 27248Miscellaneous 49400 26001 75401

TOTAL DISTRIBUTIONS TO AGENCIES $ 1033642 129304 1162946

Note Allocations and designations approved in 2014 for use in 2015

- 15-




American Red Cross $ 2405 17603 20008Association for Sickle Cell Disease 30371 1839 32210Boy Scouts of America - Pine Burr Area Council 49982 7638 57620Boys amp Girls Club of Jackson County 64736 9602 74338Boys amp Girls Clubs - Moss Point Outreach 51700 - 51700Catholic Social and Community Services 42391 11920 54311Chemical Abuse Prevention Services (ChAmPS) 43213 260 43473Citizens Against Needless Death of Children (CANDY) 17843 2157 20000Girls Scouts of Greater Mississippi and USA 41185 1015 42200Gulf Coast Family Counseling 73950 300 74250Gulf Coast Womens Center for Nonviolence 60020 6180 66200Health and Handicapped Services 98798 1202 100000Home of Grace 67744 14391 82135Jackson County CASA 42898 11702 54600Jackson County Literacy Council 16146 354 16500Mississippi Gulf Coast YMCA 14976 1524 16500Pregnancy Resources of Mississippi (PROMISS) 50202 1798 52000Singing River IndustriesGeorge County Industries 96598 3402 100000The Salvation Army 83600 6400 90000Volunteers in Medicine-Gautier 26046 1202 27248Miscellaneous (257) 29326 29069



- 16-

TABLE OF CONTENTS

Page

INDEPENDENT AUDITORrsquoS REPORT 3

FINANCIAL STATEMENTS

Statements of Financial Position 5

Statements of Activities 6

Statements of Functional Expenses 7

Statements of Cash Flows 8

Notes to Financial Statements 9

SUPPLEMENTAL INFORMATION 14
























Total assets $ 3889737 4069764








-5-

















-6-


2015 2014


Salaries $ 35007 116691 35007 46676 233381 33626 112087 33626 44835 224174


Payroll taxes 2678 8928 2678 3571 17855 2634 8782 2634 3513 17563




Office supplies 1130 3768 1130 1507 7535 1194 3980 1194 1592 7960


Telephone 722 2404 722 962 4810 671 2237 671 895 4474

Postage 225 749 225 299 1498 155 517 155 207 1034



Utilities 648 2161 648 864 4321 896 2988 896 1195 5975





Dues 2783 9276 2783 3710 18552 2948 9827 2948 3931 19654

Miscellaneous 84 290 89 116 579 170 577 175 231 1153

12423 61970 12428 16567 103388 10569 72896 10574 14097 108136



Total expenses $ 57980 213829 57985 77310 407104 54389 218965 54394 72524 400272




2015 2014












-8-






Basis of Accounting


Promises to Give


Estimates






- 9-







Income taxes






Reclassification


- 10-







2015 2014





2015 2014



$ 83220 85131





- 11-

















- 12-









- 13-








- 15-







- 16-
























Total assets $ 3889737 4069764








-5-

















-6-


2015 2014


Salaries $ 35007 116691 35007 46676 233381 33626 112087 33626 44835 224174


Payroll taxes 2678 8928 2678 3571 17855 2634 8782 2634 3513 17563




Office supplies 1130 3768 1130 1507 7535 1194 3980 1194 1592 7960


Telephone 722 2404 722 962 4810 671 2237 671 895 4474

Postage 225 749 225 299 1498 155 517 155 207 1034



Utilities 648 2161 648 864 4321 896 2988 896 1195 5975





Dues 2783 9276 2783 3710 18552 2948 9827 2948 3931 19654

Miscellaneous 84 290 89 116 579 170 577 175 231 1153

12423 61970 12428 16567 103388 10569 72896 10574 14097 108136



Total expenses $ 57980 213829 57985 77310 407104 54389 218965 54394 72524 400272




2015 2014












-8-






Basis of Accounting


Promises to Give


Estimates






- 9-







Income taxes






Reclassification


- 10-







2015 2014





2015 2014



$ 83220 85131





- 11-

















- 12-









- 13-








- 15-







- 16-










Total assets $ 3889737 4069764








-5-

















-6-


2015 2014


Salaries $ 35007 116691 35007 46676 233381 33626 112087 33626 44835 224174


Payroll taxes 2678 8928 2678 3571 17855 2634 8782 2634 3513 17563




Office supplies 1130 3768 1130 1507 7535 1194 3980 1194 1592 7960


Telephone 722 2404 722 962 4810 671 2237 671 895 4474

Postage 225 749 225 299 1498 155 517 155 207 1034



Utilities 648 2161 648 864 4321 896 2988 896 1195 5975





Dues 2783 9276 2783 3710 18552 2948 9827 2948 3931 19654

Miscellaneous 84 290 89 116 579 170 577 175 231 1153

12423 61970 12428 16567 103388 10569 72896 10574 14097 108136



Total expenses $ 57980 213829 57985 77310 407104 54389 218965 54394 72524 400272




2015 2014












-8-






Basis of Accounting


Promises to Give


Estimates






- 9-







Income taxes






Reclassification


- 10-







2015 2014





2015 2014



$ 83220 85131





- 11-

















- 12-









- 13-








- 15-







- 16-






Total assets $ 3889737 4069764








-5-

















-6-


2015 2014


Salaries $ 35007 116691 35007 46676 233381 33626 112087 33626 44835 224174


Payroll taxes 2678 8928 2678 3571 17855 2634 8782 2634 3513 17563




Office supplies 1130 3768 1130 1507 7535 1194 3980 1194 1592 7960


Telephone 722 2404 722 962 4810 671 2237 671 895 4474

Postage 225 749 225 299 1498 155 517 155 207 1034



Utilities 648 2161 648 864 4321 896 2988 896 1195 5975





Dues 2783 9276 2783 3710 18552 2948 9827 2948 3931 19654

Miscellaneous 84 290 89 116 579 170 577 175 231 1153

12423 61970 12428 16567 103388 10569 72896 10574 14097 108136



Total expenses $ 57980 213829 57985 77310 407104 54389 218965 54394 72524 400272




2015 2014












-8-






Basis of Accounting


Promises to Give


Estimates






- 9-







Income taxes






Reclassification


- 10-







2015 2014





2015 2014



$ 83220 85131





- 11-

















- 12-









- 13-








- 15-







- 16-

















-6-


2015 2014


Salaries $ 35007 116691 35007 46676 233381 33626 112087 33626 44835 224174


Payroll taxes 2678 8928 2678 3571 17855 2634 8782 2634 3513 17563




Office supplies 1130 3768 1130 1507 7535 1194 3980 1194 1592 7960


Telephone 722 2404 722 962 4810 671 2237 671 895 4474

Postage 225 749 225 299 1498 155 517 155 207 1034



Utilities 648 2161 648 864 4321 896 2988 896 1195 5975





Dues 2783 9276 2783 3710 18552 2948 9827 2948 3931 19654

Miscellaneous 84 290 89 116 579 170 577 175 231 1153

12423 61970 12428 16567 103388 10569 72896 10574 14097 108136



Total expenses $ 57980 213829 57985 77310 407104 54389 218965 54394 72524 400272




2015 2014












-8-






Basis of Accounting


Promises to Give


Estimates






- 9-







Income taxes






Reclassification


- 10-







2015 2014





2015 2014



$ 83220 85131





- 11-

















- 12-









- 13-








- 15-







- 16-


2015 2014


Salaries $ 35007 116691 35007 46676 233381 33626 112087 33626 44835 224174


Payroll taxes 2678 8928 2678 3571 17855 2634 8782 2634 3513 17563




Office supplies 1130 3768 1130 1507 7535 1194 3980 1194 1592 7960


Telephone 722 2404 722 962 4810 671 2237 671 895 4474

Postage 225 749 225 299 1498 155 517 155 207 1034



Utilities 648 2161 648 864 4321 896 2988 896 1195 5975





Dues 2783 9276 2783 3710 18552 2948 9827 2948 3931 19654

Miscellaneous 84 290 89 116 579 170 577 175 231 1153

12423 61970 12428 16567 103388 10569 72896 10574 14097 108136



Total expenses $ 57980 213829 57985 77310 407104 54389 218965 54394 72524 400272




2015 2014












-8-






Basis of Accounting


Promises to Give


Estimates






- 9-







Income taxes






Reclassification


- 10-







2015 2014





2015 2014



$ 83220 85131





- 11-

















- 12-









- 13-








- 15-







- 16-



2015 2014












-8-






Basis of Accounting


Promises to Give


Estimates






- 9-







Income taxes






Reclassification


- 10-







2015 2014





2015 2014



$ 83220 85131





- 11-

















- 12-









- 13-








- 15-







- 16-






Basis of Accounting


Promises to Give


Estimates






- 9-







Income taxes






Reclassification


- 10-







2015 2014





2015 2014



$ 83220 85131





- 11-

















- 12-









- 13-








- 15-







- 16-







Income taxes






Reclassification


- 10-







2015 2014





2015 2014



$ 83220 85131





- 11-

















- 12-









- 13-








- 15-







- 16-







2015 2014





2015 2014



$ 83220 85131





- 11-

















- 12-









- 13-








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- 12-









- 13-








- 15-







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- 13-








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Documents

UNITED WAY FOR JACKSON AND GEORGE COUNTIES, MISSISSIPPI, INC. Audit.pdf · design, implementation ... Society ofCertwed Public Accountants' AICPA Private Companies Practice ... Way