central louisiana chapter of the american red cross · 2020. 7. 15. · 29 cumulative ertcct of...

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CENTRAL LOUISIANA CHAPTER OF THE AMERICAN RED CROSS

Alexandria, Louisiana

Annual Financial Report

June 30, 2010

Under provisions of state law, this report is a public document.Acopy ofthe report has been submitted to the entity and other appropriate public officials. The report is available for public inspection at the Baton Rouge office ofthe LegisIativeAuditor and. where appropriate, at the office of the parish clerk of court.

Release Date f / M / c l O / O

Table of Contents

Independent Auditors' Report 1

Basic Financial Statements

Statement of Financial Position 2

Statement of Activities 3

, Statement of Functional Expenses 4

Statement of Cash Flows 5

Notes to Financial Statements 6

Supplemental Schedules ; 20

Infopath Form Page 1 of 1

Page 1

Amarlcin RadCiess

FYIO Annual Chapter Financlat Statements for Central Loubiana Chapter

For Ihe Fiscal Year Ended June 30.2010 POSTED: FINAL

:^pie* Rcqnlnd!

t • paper copies M I titned .pdTfile lo Ni&aiul Headiuutan

• Include! ana eonr b r odenid nidilan to coiD|nl« wBoIidRnd finandal sutenmti..

H d NRQ paper capia to:

AniencM Red Cron, Chipcer RqwniaE

4311 Ml StrMt NW - 5ft Flodt

WMhiiisnm.DCZOOO«

OR E-raal npiid .pdT Git M;

^fied vU poml on or belbic AuîuiSI, 2010

signed posted capkf on or before Scplemba 7.2010

Addnsi^ li04Bil)yMilchelBlvd ChupWrCoda: ISOJO Region Code: 18RII

\City: Alcnndni SlatK LA Zip: 7110} Phono number |(IIS)442-6621

• REVIEWER NAME • REVIEWER PHONE

I. DidlhaCh^lcricccivcirevUwoianaudil' A u d i t

ira review wu eonducied, ilua pleau sded a ravitw iy(M ftom diopdown aid complece the following: -

*• REâEWER E-MAIL

3. H'wanUMlualiJicdopuii[aii35iMd?

1. Were any intemal accouDtioti contFol rindingt w»ed dising ibe audil?

4. DOBSAemaDBgeiReMlenenndterSASllSlelterKcompatyiliiiKpon?

5. Did [he chapter receh-o a Ewnaeonccm opinion?

6. Have eMxi!lingau(£ui-i<ibmiaedfliunciil<bMiiien& been piqnred?

Yes

No Findings

Yes

No

No

INDEPCilDB^ AUDITOR'S REPORT

I/m haw audilod (he leeonvanylng ibtcmenl of financial postiDn of Ihe ibovMumed chapM ibe year Aen ended Tiiese Unsncial itatementa «nd the «upp'°<Mn'*' Khedulei discussed below are dte reiponsibilily of maoagenuni oF the abov« named chapter. My/our roponsilHlity is ra expren ai Dpiiudn oa ihitiff financial lUiEfTwi:! tflwd cn niy/Dur audil

I/u« conducted my/our audil in Bccocdanee with audiringtundardigeimllyiuccpted in Ae United SutesofAmwi Those standards requite Ihat I/wo plan and peifbtm the RudtBootKainrfaKmabl* osairanca about whether the financial stMements are ftee of oiaierial misKatenieDL An audit indudes examining, on a lest basis, evidence supporting tfie amounts and disclosures in du Gnaacisl snntncnB. An aucGt also includes aaseasing die aecountiiis principles used taid sisniflcant estimates made by muagement. as well as evaluUing Ihe overall financial statemeni presenBtion. I/we btlieva that my/our audil provides a iea«iable basis for myteia opinion.

In Iyûr opinion, the financial staiemniti lefenvd lo d>ov8 ptc«ni fUrly J o all miterid respecis, the finandil pontioo of the abo^«-na^ awl thdi cash nowa for iheyear then ended in coiilbriMty uiih accoiniing ptiDciplei i;eoerally accepted in the (.hited Slat^

Myû^ audit was made (brfltapurpy of fonning an opinion on the basic finandal statenienia taken aa a wtiole. The accwnpinying supplements! schedaleal thimifih l9anpteseatedfi)rpiEFasesof adiStionilinBlysi) and an not a required pan ofthe basic finoicialslatenienb. StKhnipplemenidscbcduleshavebeenntbdectedta the auditing pioceduresappUediiilheaudit of the basic financial

lents BIKL m n^fout opiaion. sn Oirly tiaied in dl mateiial rc^Kcia when considered in reUtion (0 basic rinaiujil siBDsnenis ukeri as a 1^0^

l ^ t HAAÂoyr »• AOPITOR^tGNATXKI (applkaMe " , ' ' " " ,'*,f"*-p'f'*' fMt" * " " ) *

V/W/D m See attached auditor's report which êdfically coven Amaiican Red Cross Annual Chgpter Financial StaMmmB (ACFS) and lupphmental aeh«dule) 1 through 19, in lieu of report

tibove. ' Board members and diaptar employats do not have aulhorily to lign; original sisnonire must appear on tadi copy.

•Iffini] name is given. pleoM stale name of supervising paitner in block below.

AuiSi Firm Wama*: jKnight Masdea \udit Partner in Charse MamB:iDona Manual

Addran:|S6liJiacka»Sifeet *udit Film Code: 06

City: lAiexandria >tate Board of Accountsncy Registtation Number:f2575S

State: | M _ I D Zip Code: JTIJM i*on* Number !318-445-9334

liasaDt/]oy20IOlS:|S:lB

NHQFinaice. Chapter ReportiB) Pate I of 19 ARC Focm ACFSAC Iver. 08-2010 vl.Ol

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+ jMnarlC8n FYIO Annual Chap te r Financial Statements

RedCroM forCent ra l Louisiana Cliapter Statement of Financial Position

AsofJune30,2010 PART II include financial activity ui Service Delivery Areai (SDAs) and Certified Service Detiveiy UniU (CSDUt)

POSTED: FINAL

Alexandria. LA

ISOJO

ASSETS CURRENTASSETS:

1 Cash and Cash Equnalenls

2 Inveiunoils - Currenl

Recdv^tcs:

3 Notes Receivable - Current

4 Contributions, Pledges Receivable - Cunent

i Inler-Red Cross Receivable*

6 Due from Other Classes ofNetAueti

7 All Other Receivables

t Inveotoiiei

9 Prepaid and Other Assets - Cunent

10 TOTALCURRENTASSETS

NON-CURRENT ASSETS:

11 Investments - Nnn-Currcnt

Receivablei;

12 Notes Receivable • Non-Current

13 Conttibutions, Pledges Receivable • Non-.Cnncnt

14 Land, Buildings and Major Equipment, Less Accumulated Dcpieciation

15 Prepaid and Other Assets -Non-Current

16 TOTAL NON-CURRENT ASSETS

17 TOTAL ASSETS

LIABILITIES CURRENT LIABIUTIES:

It Debt - Current

19 Accounts Payable

20 Accrued Liabilities

ZI Due to Odier Classes of Net Assets

22 Inter-Red Ciosi Pa)'ibtes

23 Other Liabiliucs - Cunent

24 TOTAL CURRENT LUiBILTTIES

NON-CURRENT LUBIUmES:

25 Debt - Non-Cuirent

26 Other Liabilities - Non-Current

27 TOTAL NON-CURRENT LABILITIES

28 TOTAL LL^BILITIES

NET ASSETS

29 Unrestncted

30 Temporarily Restricted

31 Perm menlly Restricted

32 TOTAL NET ASSETS

33 TOTAL LIABILITIES AND NET ASSETS See AccompaDjiuE Note* to Finandal Statements

NHQ Finance, Chipicr Repotting

Account

11

12x10

13x10

I t

16

15

19

Note

I & 6

7 £ 13

1

Sched

1

Unrestricted

34,645

42,361

0

103,227

27,303

0

12.775

23,033

0

243,344

Temporarily Restricted

33,142

0

102,500

0

0

0

0

0

135,642

Permauaitly Restricted

0

0

0

0

0

0

0

0

Total

67,787

42J61

0

205,727

27,303

0

12,775

23,033

0

378,986

I Z x t i

l3xK0

17

19

1 £ 6

13

I . 5 & 1 1

10,966

2,500

1.421,104

1,434,570

1.677,914

35,000

0

0

35,000

170,642

0

0

0

0

0

45,966

2J00

1,421,104

0

1,469,570

1,848,556

Account

22-23

24

26

28

29

Note

5

Sched

2

Unrestricted

0

16,799

0

0

15,719

17,521

J 0,039


0

0

0

0

0

0

Permanently Restricted

0

0

0

Total

0

16,799

0

0

15,719

17,521

50,039

29

5 0

D

D

50,039

0

0

0

0

0

0

0

0

0

50,039

10

10

3 1,627,875

1,627,K7S

1,677,914

170,642

170,642

170,642

0

0

0

1,627,875

170,642

0

1.798.517

1,848,556

18050 08/30/2010 15 18:18

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+ American FYIO Aannal Chapter Financial Statements

'*^^*** for Central Louisiana Cbapler Statement of Activities

For the Fiscal Year Ended June 30,2010 PART III Include financial activity' in Service Dehveiy Areas (SDAs) and Ccrtiried Service Delivery Units (CSDUs)

POSTED: FINAL

Alexandria. LA

18050

CONTRIBUTIONS, REVENUE AND GAINS

1 FederSed

2 Monetary Contributions

3 Net Special Events

^ Legacies and Bequests

5 In-Kind Contributions

6 Cmti

7 Investment IIKOOK

" Income from Endowment

9 Contracts

10 Products and Services

11 Inler-Red Cross Revenues

'^ Odier Revenues and Glim/(Lossei)

'^ ReclasiiTicalionj to Unrestricled Gass

'•* TOTAL CONTRIBUnO*iS,RCVeNIJCA«0 GAINS

EXPENSES BY PSC

15 Services to Chaptcn

16 Services to Armed Forces (SAO

IT Disaster Services

\ t Biomedical Services

19 Heillh Services

20 Community Services

21 International Services

22 TOTAL Program Services

23 Membership and Fundraising

24 Management and General

25 TOTAL Supporting Sen ices

26 National Sector-Chapter Assessment

27 TOTAL EXPENSES

28 EXCESS /(DEFICIT) OF REVENUES OVER EXPENSES

29 Cumulative ErTcct of Accounting OiBige/Olber

30 TransferofNetAiieta to/from Another ARC Unit

31 Change in Net Assets

32 NetAssetialBeginniBgarVcar

33 NetAiidaatEndafYear

Account

411

412

413

42

43

461-462

44

45

463-464

47-48

49

714

Note

6

Sched

5

6

7

8

9

ID

12

13

14

Unrestricted

109.692

146,448

54.292

0

26J74

0

3.802

0

2.151

79,092

72,059

2,973

1,117,657

1.614,540

Tdnporarily Restiicted

0

31.033

0

0

0

190,000

0

0

0

0

0

(1.117,657)

(896.524)

Permanentty Restricted

0

U

0

0

0

0

0

Total

109,692

177,481

54,292

0

26374

190,000

3.802

0

2,151

79,092

72.059

2.973

0

717,916

PSC/ Account

05

10

20

30

40

60

70

SO

90

00

Note Sched Unrestricted

9.449

64,550

270,332

0

108,700

61,264

0

514,295

31.457

32.598

64,055

66,917

645,267

Temporarily Restricted Permaneody Restricted Total

9.449

64.550

270J32

0

108,700

61.264

0

514.295

31.457

32.598

64.055

66.917

645.267

969.273 (896,624) | 0 72,649

715

716

12 0

0

969,273

63S,602

1,627,875

0

0

|8%.624)

1,067,266

170,642

0

0

0

0

0

0

0

72,649

1.725,868

1,798,517

See Accompanyini Notes to Financial Statemcais

NKQ Finance. Chapter Reporting Paes3ofl9

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Aro»rican FYIO Annual Chapter Financial Statements for Central Louisiana Chapter

Statement or Functional Expenses For the Fiscal Year Ended June 30,2010

PART IV Inchide finmcial activity in Service Deli 'eI>- Areas (SDAs) and Certified Service Delivery UniU (CSDUi).

Alexandria, LA

POSTED: FINAL

EXPENSES:

' Compensation (Salaries and Wages)

^ EmplojeeBenefiu

^ Travel Expenses

* Financial and Maierial Assistance

^ Supplies A Materials

^ Equipment • Maintenance £ Rental

^ Contracnial Sen ices

^ Dcpieciation and Amonization Expense

^ Inter Red Cross Expenses

' " National Sector • (Thapter Aisesimcnt

" TOTAL EXPENSES

EXPENSES:

1^ Com peniation (Salaries and Wages)

' ' Employee Benefits

" Travel Expenses

' ^ Fmancial and Material AssiitsicG

1^ Supplies £ Materials

I ^ Equipment • Miiiilenance & Rental

I ' Contractual Sen ices

' " Depieciatian and Amortization Expense

^^ Inter Red Cross Expenses

^ ' Katumil Sector - Chapter AtsctsmeM

22 TOTAL EXPENSES

Account

51

J2

S3

54

55-56

57

58-67

69

5x7

54710

Services to Chapters PSC OS

0

0

2,268

0

10

0

7,171

0

0

0

9,449

Services to Armed Forces PSC 10

23,902

1,749

676

2,127

3,021

11,886

18,286

0

2.903

6,692

7 iJ42

Disaster Services PSC 20

69.187

5.063

2.342

97.795

3,506

11.939

42,134

30,424

7,942

33,459

303,791

Biomedical Service! PSC 30

0

0

0

0

0

0

0

0

0

0

0

Heahh Services PSC 40

62,594

4,581

4,871

1.193

5.131

8.238

15.585

0

6.507

13,383

122.083

AcceoBt

51

52

53

54

55-S6

57

58-67

69

5x7

54710

Community Services PSC 60

41,549

3.492

1.121

139

1,058

0

7,895

0

6,010

Q

61.264

Intent ational Services PSC 70

0

0

0

0

0

0

0

0

0

6.691

6.692

TOTAL Program Services

PSC 05-70

197.232

14,885

11,278

101,254

12,726

32,063

91,071

30,424

23,362

6QJ16

574,521

Membership & Fnadraisiag

PSC 80

27,467

2,010

0

629

57

0

996

29!

2,677

34.134

Managemcnl and General PSC 90

15,373

1,125

530

765

235

0

10,932

3,638

4,014

36,612

EXPENSES:

23 Compensation (Salaries and Wages)

2'* Employee Benefits

" Travel Expenses

26 Financial and Material Asiistance

2^ Supplies & Materials

2* Equipment - Maintenance & Rental

2^ ConUBcnial Services

•''' Depreciation and Amortization Expense

^ ' Inter Red Cross Ejqjenses

' 2 National Sector - Chapter Asiesimeni

33 TOTAL EXPENSES

Account

51

52

53

54

5 5 - 5 6

57

5 8 - 6 7

69

5x7

54710

TOTAL Sapporting Services

PSC 80 A 90

42,840

3,135

530

1J94

292

0

11,928

0

3,936

6,691

70,746

TOTAL For Current V t u (All Programi &

Suooort)

240,072

18,020

11,808

102,648

13,018

32,063

102,999

30.424

27J9B

66,917

645,267

Special Events Expenses

PSC 88

0

0

0

0

14.114

382

0

0

0

14,496

GRAND TOTAL For Current Year • Spedal

Events l adaded

240,072

18,020

11,808

102,648

27,132

32,445

102.999

30,424

27,298

66,917

659,763

Sec Accompanying Notes tu Fiaandal Statements

NHQ Fmance, Chapter Reporting P ^ 4 of 19

18050 08/30/201015:18:18




^ American FYIO Annual Chapter Financial Statements • RedCrou for Central Louisiana Chapter

Statement of Cash Flows For the Fiscal Year Ended June 30,2010

PARTV Inchide financial activity in Service Delivxry Areas (SDAs) and Certified Service Delivery Units (CSDUs).

POSTED: FINAL

Cask n a m from Operating Activities:

1 Change m Net Assets

Adjuttinenls to Reconcile Changes in Net Assets to

Net Cash Piovided b>' Operating Activities:

2 t Depreciation and Amortualion

+ Net Investment and Derivative (Gains) / Losses

^ + Provision for Doubtful Account! Receivable

' * Provision for Obsolete Inventory

^ (Gains) / Losses on Sale of Land, Buildings and Equipment, Net

' - Pennanaitly Restricted Contributions and Revenue

t Cumulative EITecl of Accounting Change

' +/- Less Donated Fixed Assets

Chmgci in Asieta aid Liabilities

(Increase) / Decrease in Receivables, Including Pledges

(Increase) / Dccruaie in Inventories

(Increase) / Decrease in Prepaid E>q>enses and Other Assets

Inciease /(Deciease) in Accounts Pavablc and Accrued Eqienies

Inciease / (Decrease) in OOia Liabilities

10

11

12

13

14

15 w -

16 Net Cash Provided / (Used) bv- Operating Activities

FVIO Totals

72,649

30,424

(3.81 J)

(18,500)

(42,697)

(7,663)

9,267

17,521

57,186

Mexmdna, LA

Cash Flows from Investing Acliiities:

17 - Purchases of Land, Buildings and Equipmenl

•° •*• PnxeedsfrDm Sale of Land. Buildings and Equipment

1 9 . Purchases of Investments

20 -I- Proceeds from Sale of Investments

21-w-

22 Net Cash Provided/(Used) b> Investing Activities

(1.175,377)

893,474

(282,103)

Cash Flows from Financing Activities:

23 + Pennanently ResDicted (jinUibutions and hicome

24 + Proceeds from Botrowingi

2^ - R^aymenli of Debt

26-t/-

27 Net Cash Provided / (Used) b^ Financing Activities

2S Increase / (Decrease) m Cash and Cash Equivalents

29 Cash aad Cash Equivalcnu at Beginning of Year

30 Cash aad Cash Equivalents at End of Year

(224,917)

292,704

67,787

Supplemeatal Disclosures ol Cash Flow Information:

Cash Paid During Ihe Year for Interest

Non-Caifa bvenrng end Financing Tianiactioni:

' Acquisition of Equipment Under Capital Lease Agreements

Donated Stwik and Beneficial Interest in Perpetual Trust

Sec Accompaaying Notes to Finaadal Statements

NHQ Finance, Ch^iter Repotting 18050 08/30/201015:18:18

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American FYIO Annual Chapter Financial Statements Red Cross for Central Louisiana Chapter POSTEB: FINAL

Notes to the Financial Statements For the Fiscal Year Ended June 30,2010

PART VI Inchide fmancial activity in Service Delit ci> /Vreas (SDAs) and Ccrtiried Service Deliver)- Units (CSDUt).

Refer to ACFS bistructions and FMPP Tor guidance.

Alexandria. LA

NOTE I. SUMMARV OF SIGNIFICANT ACCOUNTING POUCIES

ORGANIZATION AND BASIS OF PRESENTATION - The chapter is a chattered unit of die American Red Cimi, a ••l-for-profit organization incorporated under the lan^ ofthe District of Columbia and exempt from federal income taxes under Section 501(cK3) ofthe tntcmal Revenue Code, except on net income deriv-ed from nnielaied business activities. A consolidated Exempt Organization Business Income Tax Retum (Form 990-T) is filed by and only by American Red Crasi headquarters for die oiganizilion as a nhote

PROGRAM ACTIVITIES - These activities may include armed forces emergency services, disaster services, biomedical ssvices, health and lafely services, Gommnnit>' services, and international leivices.

CONTRIBUTIONS - All contnbuiians are considered to be available for the general pregrami ofthe chapter unless ipeciTKBlly resnicted by the donor. The Organization reports giRs of cash and other assels as restricted suMwn if the>'are lecdved vnth donor itipulatians dial limit the use of die donated asseta When a donor restriction expires^ itipulaled lime icibiclion ends or purpose restriction is accomplished, temporarily resuicled net assets are leclaisified to unrestricted net assets and reported in die statement of activities as net assets released

from rcstriclions. Donor-restricted contributions are bwdLeil in die temporarily restricted class for restrictions expning during diia fiscal year, and then reclasiified to die unrestricted class. ConOibubons roceivodby the chapter ate shared widi national headquarlen. The provisions forcxpirationofrcstrictions on temporarily reiBicted net assets were adopted pniipectivel>.

DONATED SERVICES AND MATERIALS - Amounts have been reported in the fmancial italcmcnls for i-oluntaiy donations of services when dioie service create or enhance non-IinandalaitetsoTrequireipecialiadsUllspravidcdby individuals possessing diDK skills and which would be typically purchased if not proiided by donali Donated material) ate recorded al the fait value at die date of die gih. (If total in-kind items are material, attach page to indicate the piogiam services involved.)

LAND, BUILDINGS, AND EQUIPMENT - Purchases of land, buildings md equipment having a unit cost of 12,500 or more and m estimated useful life of diree or more years are capitalized at cost Donated assets o e capitalized at die estimated fair moitet value at dme of receipt Certain donated services are c^ital isd as improvements when those scrvicca enhance die value of assets.

Intetestejqienie, less rdaled interest income carried on preceedj of tax-exempt income, earned on proceeds of tax-exempt borrowing, iscapitalized as a cost of construction until the asset is ready for its mtaideduse. Dcpieciation iscomputedusii^ die itrai^t-line method over die estunated useful lives ofOie assets. It is not American Red Cioss'policy to implj-time restrictions expiring over the useful life of donated assets, hi absence of donor-imposed restrictions on die use ofthe asset, gills of long-lived assets are reported as omestrictcd support

• INVESTMENTS •Investments are reported at faii value, which is determined by using quoted maAet prices, where available. Where not available, die pieiem value of estimated funire cash Hows or anodier reasonable medwd is used. No investment or group o( inveitmenls represents a significant concentration of credit or market risk.

INVENTORIES - Supplies inventories purchased for use in pn^tam and nippoiting services are earned at die lower of finl-in, (irst-ont cost or martlet.

USE OF ESTIMATES - The preparation of fmancial statements in accordance widi Generally Accepted Accounting Principles requires management to md:e estimates and assumptions diat affect die reported . amounts of assets and liabilitiel at die date of die fmancial statements and die rcponed amounts of raienues and expenses during die reporting period. Actual results could differ from those estimates.

OTHER P O U Q E S ~ Attach Page(s)

NOTE 2. RETIREMENT PLANS

1 -A. American Red OossRcdremeni System? Yes | jattj \

2 B. Odier Pension Plan? No

C If B ia Yes, did projected benefit obligations exceed

^ pension plan assets at fiscal year end?

4 D.ARC401(k)Plan7

' E.Odier401(k)Plani7

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infopath Form Page 7 of 26

American Red Cross

FYIO Annual Chapter Financial Statements for Central Louisiana Chapter

Notes to the Financial Statements For tbe Fiscal Year Ended June 30,2010

PART VI (cont) include financial activity in Service DeUvery Areas (SD/^) and Certified Service Delivery Units (CSDUs).

Alexandria, LA

18050

POSTED: HNAL

NOTE 3. POSTRETKEMENT BENEFITS

I A. American Red Cross Life and Healdi Benefiti Plan?

2 B Odier Life Insurance and Heahh Hans?

* If B is Yes, complete C. 1 and C.2 next

3 C. I. Service Cost ofBcnefits Eamed

4 Inteiest Cost on Liabdity

5 Net Postretirement Benefn O s t

C.2. The Accumulatod Postretirement Benefit

OUigation (APBO) at aid of year was:

Retitees

Fully Eligible Active Plan Participants

Other Active Participants

AMumulated PosUctiremenl Benefn Obligation

NOTE 4. COMMITMENTS AND C O N T I N G E N a E S

A. Schedule of minimum future rent/lease commitmenti under nan-cancellable

operating lease agreements for the fiscal years ending June 30:

17 B Rent/Lease Expense for Fiscal Year

C. Other significant commitments or contingencies are as fallows:

2011

2012

2013

2014

2015

2016 and bej-ond

TOTAL

ToUl

0

_ ^ 0

0

,„"„. . ' i ^^.^i.^. „ 0

"6 0

"~'"'Z^Z. P

Total

28.000

18

18050 08/30/2010 15:18 18 NHQ Finance, Chapter Reporting Page 7 of 19




+ American Red Cross



PART VI (cont) Inchide fmancial activity in Service Delivery Areas (SDAs) and Certified Service Deliveiy Units (CSDUi).

POSTED: HNAL

Alexandria. LA

NOTE S. NOTES, MORTGAGES, BONDS AND CAPITAL LEASES PAYABLE

A. FUNDED DEBT

1 Fixed or Variable Rates

2 Interest Rates (%)

3 Final Maturi^ Date

4 General Obligauons (GO.) or Pledged Assets (PA.)

Scheduled Principal Maturities for Fiscal Years

5 Endmg June 30-

6

7

2011

2012

2013

2014

2015

2016 to [hie Date

TOTAL Principal Due

Debt with Local Institutes Accoinl 211.

212 & 219

0

0

0

0

0

0

0

Nog-Ta iE iempt

Wachovia Notes Account I IS

OOO

1/1/2001

0

0

0

0

0

0

0

Tai Eiempl

TasEiempt Boadt Acconnt 216

000

1/1/2001

0

0

0

0

0

0

0

Have events of default occurred?

If Yes, have appropnate waivers been obtained?

B. CAPfTAL LEASES

I. The following repiesents the glass and net book value of leased property under cqiital leases included in land, buildings and equipment:

14 Land

13 Buildings and improvements

16 Equipmenl

17 TOTAL Before Amortization

18 Less. Accumulated Amortization

19 NET BOOK VALUE AT END OF YEAR

AitlOBDt Iichiifcd in Account Balance

2. The following ii a schedule by years of the liitute minimum lease payments

under capital lease obligations and die present value of die

net minimum leasepa>'mentsasaf hine 30:

TOTAL Minimum Lease Payments

Leii: Amount Representing Interest

PRESENT VALUE of Net Minimum Lease Payments

NHQ Fmance, Chapter Rqwiung

201)

2012

2013

2014

201J

2016 £ Beyond

Capital Leases Account 213

0

0

0

0

0

0

0

0

0

18050 08/30/201015.1818 P%e8afl9



CENTRAL LOUISIANA CHAPTER AMERICAN RED CROSS

Notes to Financial Statements June 30,2010

Note 1 - Summary of Significant Accounting Policies, Continued

Cash and Cash Equivalents Cash and cash equivalents represent unrestricted and restricted bank deposits and highly liquid investments with original maturities of three months or less.

Note 17 - All Other Receivables

Accounts receivable includes Program Service receivables of $12,775 that are recognized when services are rendered. Non-Inter Red Cross receivables are due 30 days after the invoice date. All receivables outstanding after the 30 days are considered past due. Uncollectible amounts are written off using the direct write off method.

Note 18 - Benefit Plan

The reporting entity participates in a defined benefit retirement plan administered by the American Red Cross Retirement System that covers substantially all employees. Employees are enrolled as participants into the Retirement System after one full year of service and employees become ftilly vested after five years of service. The Red Cross makes all the required contributions to provide these pension benefits. No contributions are required of employees. Benefits under this "defined-benefit" pension plan are calculated using a mathematical formula which uses factors including compensation and years of credited service. Employees are eligible to receive a monthly pension benefit at age 65 with 5 years vesting service, or a reduced monthly pension as early as age 55 with 10 years vesting service.

Since February 2000, chapters can choose whether or not to participate in the American Red Cross Savings Plan. If a chapter does participate, an employee (immediately upon hire) can contribute up to the combined pre- and after-tax maximum. Red Cross matches dollar for every dollar up to the first 4% of pay contributed.

Vesting: Employees hired prior to July 1, 2005 are immediately 100% vested in the Red Cross matching contributions, and employees hired on or after July 1, 2005 must have 3 years of service to be vested in the Red Cross matching contribution.

The American Red Cross is a single corporate legal entity composed of local chapters. Blood Services Regions, Tissue Services Areas, stations on military bases and in military hospitals worldwide, a national headquarters. Service Area offices, and our national biomedical testing and research laboratories. Accordingly, the Retirement System includes numerous participating chapters and blood regions. It is not practical for the actuary to compute accumulated and projected benefit obligations for individual chapters or blood services regions. Accumulated and projected benefit obligations and other required disclosures for the entire American Red Cross are presented in the organization's consolidated financial statements.


Notes to Financial Statements June 30, 2010

Note 19 - Postretirement Benefits

The American Red Cross provides medical and dental benefits to eligible retirees and their eligible dependents. Generally, retirees and employer units pay a portion of the premium costs and the medical and dental plans pay a stated percentage of expenses reduced by deductibles and other coverage. The American Red Cross has the right to modify cost-sharing provisions at any time.

In addition, life insurance benefits of $5,000 are provided with no contributions required from the retirees. Life insurance benefits are generaUy provided by insurance contracts. Postretirement benefits are now accrued over the period the employee provides services to the organization. Prior to the change, such costs were charged to expense when paid. Since Red Cross is one corporate entity and most retirees participate in the single Red Cross benefits plan, providing separate disclosures for retirees associated with individual chapters or blood regions is not practical. Annual postretirement benefits expenses are recorded and disclosed for the entire American Red Cross in its consolidated financial statements.

The total cost incurred by the Chapter for postretirement benefits for the year ended June 30, 2010 was $356, which is included in employee benefits.

Note 20- Donated Products and Services

For the year ended June 30, 2010, donated products and services included $3,500 in professional fees, $18,500 in fixed assets $3,394 in fundraising items, and $980 of other products and services.

Note 21 - Cooperative Endeavor Agreement

On February 17, 2009 the Chapter entered into a cooperative endeavor with GAEDA for the restoration of a historic building to be used as Chapter headquarters. GAEDA will contribute $150,000 to the project in three equal consecutive yeariy installments. This contribution is contingent upon the appropriation of funds by GAEDA. If sufficient funding is not appropriated by GAEDA, the contribution for that year will be reduced to equal the amount that is appropriated. The Chapter has received the first and second payments of $50,000.

10



Note 22 - Investments

The Chapter adopted FASB ASC 820 (formerly, SFAS No. 157) on July 1, 2008 for fair value measurements of investments that are recognized and disclosed at fair value in the financial statements on a recurring basis. ASC 820 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels ofthe fair value hierarchy are as follows:

• Level 1 inputs are quoted prices (unadjusted) in active markets for identical investments that the Organization has the ability to access at the measurement date.

• Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the investments, either directly or indirectly.

• Level 3 inputs are unobservable inputs for the investments.

The level in the fair value hierarchy within which a fair measurement in its entirety falls is based on the lowest level input that is significant to the fair value measurement in its entirety.

The Chapter holds investments in the Select Investment Program (SIP) in the amount of $20,001 at June 30, 2010. The American Red Cross Board of Governors established the Select Investment Program (SIP) to provide professionally managed investment funds to meet the investment needs of chartered units, national headquarters and the Endowment Fund. Participants in the SIP are able to take advantage of the cost efficiencies realized when many Red Cross participants with common investment goals, objectives and risk tolerances collectively invest their assets under central management. All contributions received by the American Red Cross resulting from solicitations for endowment gifts under wills, trusts, and similar instruments, and gifts to the American National Red Cross and local American Red Cross units with the stipulation that the principal be maintained intact in perpetuity are required to be invested in the Endowment Fund of the SIP. Endowment Fund assets are invested in the endowment share class of a fund of the SIP called the Select One Red Cross Endowment (SORCE) Fund. The SORCE Fund is a multi-asset investment portfolio designed for monies with long investment horizons. In March 2005, a separate class of shares for discretionary monies was established to accommodate providing the SORCE Fund to non-endowed assets. This class of shares is the DLTA class (Discretionary Long Term Allocation). In addition, all units of the American Red Cross may also invest non-endowed (discretionary) monies directly in seven other SIP fimds. Each SIP fimd, except for the SORCE Fund, is focused on a single asset class, but offers diversification to reduce security and industry specific risk. The Chapter holds an undivided interest in the underiying pool of assets of each fund within SIP.

11



Note 22 - Investments (Continued) The following table represents the SIP fund investments for The American Red Cross that are measured at fair value on a recurring basis at June 30, 2010:

Level 1 Level 2 Level 3

6/30/2010

Total

SORCE FUND Endowment Fund

U.S. Govemment securities Corporate bonds and notes Common and preferred stocks Mortgage and asset backed securities

$ 33,515,323$ 21,247,234$ - $ 54,762,557 $ 14,701,235 $ 80,091,937 $ 7,885,982 $ 102,679,154 $126,445,362$ 43,952,347$ 61,176,138 $ 231,573,847 $ - $ 19,730,087 $ 43,690 $ 19,773,777

Marketable and nonmarketable alternative funds $ Commodities $ Money market and other _$

Total

- $ - $ 266,875,050 $ 266,875,050 $ - $ 12,149,167 $ - $ 12,149,167 $ 983,658 $ 25,790,562 $ - $ 26,774,220

$ 175,645,578 $202,961,334 $335,980,860 $714,587,772

DLTA FUND U.S. Govemment securities Corporate bonds and notes Common and preferred stocks Mortgage and asset backed securities Marketable and nonmarketable alternative funds Commodities Money market and other

Total

$ 7,369,431 $ 4,671,894 $ - $ 12,041,325 $ 3,232,543 S 17,610,810 $ 1,733,989 $ 22,577,342 $ 27,803,114$ 9,664,349$ 13,451,558$ 50,919,021 $ - $ 4,338,300 $ 9,607 $ 4,347,907 $ - $ - $ 58,681,136 $ 58,681,136 $ - $ 2,671,388 $ - $ 2,671,388 $ 216,289 $ 5,670,892 S - $ 5,887.181 S 38,621,377 $ 44.627,633 S 73,876,290 $ 157,125.300

Discretionary

Liquidity U.S. Govemment securities Corporate bonds and notes Common and preferred stocks Mortgage and asset backed securities Marketable and nonmarketable altemative funds Commodities Money market and other

Total

- $ 34,937,874 $ - S 72,478,641 $

- $ 34,937,874 •- $ 72,478,641

- $ 35,299,420$ 850,488 3 36,149,908 - $ - $ 23,774,511 $ 23,774,511

$ 17,603.605 $359,197.773 $ - $376,801,378 $ 17,603,605 3 501,913,708$ 24,624.999 $544,142.312

12



Note 22 - Investments (Contmued) Diversified Bond Fund

U.S. Govemment securities $ - $ 40,996,885 $ - $ 40,996,885 Corporate bonds and notes $ - $ 29,129,365 3 - 3 29,129,365 Common and preferred stocks $ - 3 - $ - $ Mortgage and asset backed securities $ - 3 37,760,288 $ -- - $ 37,760,288 Marketable and nonmarketable altemative fiinds $ - $ - 3 - $ Commodities $ - $ - 3 - $ Money market and other _S - 3 - $ - $• ;;;_

Total $ - $ 107,886,538 $ - 3 107,886,538

Long Duration Bond fund U.S. Govemment securities $ 2,078,251$ - $ - $ 2,078,251 Corporate bonds and notes $ - 3 16,118,938$ - $ 16,118,938 Common and preferred stocks $ - $ - $ - 3 Mortgage and asset backed securities $ - 3 - 3 - $ Marketable and nonmarketable altemative funds 3 - 3 - $ - $ Commodities S - 3 - $ - $ Money market and other $ - $ 506,801 $ - 3 506,801

Strategic Stock Fund U.S. Govemment securities Corporate bonds and notes Common and preferred stocks Mortgage and asset backed securities Marketable and nonmarketable altemative funds Commodities Money market and other

$ 2,078,251 3

3 - 3 3 - $ $ 32,852,739 $ 3 - $ 3 - 3 S - S 3 - $ $ 32,852,739 $

16,625,739 $

- $ - 3 - $ - $ - $ - $

1,368,686 3

1,368,686 $

- 3

• - $

- 3 41,816,710 $

- $ - 3 - $ - 3

41.816,710 $

18,703,990

--

74,669,449 ---

1,368,686

76,038,135

Broad Market Index Fund U.S. Govemment securities 3 - 3 - 3 - $ Corporate bonds and notes $ - $ - $ - 3 Common and preferred stocks 3 - $ 47,931,672 3 - 3 47,931,672 Mortgage and asset backed securities 3 - 3 - 3 - $ Marketable and nonmarketable altemative funds $ - $ - 3 - $ Commodities $ - $ - 3 . 3 Money market and other _$ -_$ 105 $ - $ 105

3 - 3 47,931,777 3 . - 3 47,931,777

13



Note 22 - Investments (Continued) International Stock Fund

U.S. Govemment securities Corporate bonds and notes Common and preferred stocks Mortgage and asset backed securities Marketable and nonmarketable altemative funds Commodities Money market and other

- $

3 23,359,095 3

$ - $ $ - 3 3 - 3 3 30,785 3

3 23,389,880 3

5,654,874 $

- $ - 3

• - 3

757,580 3

6,412,454 $

- 3 29,013,969 - $

.- s - $

- 3 788,365

- $ 29,802,334

Short-Term Bond Fund U.S. Govemment securities Corporate bonds and notes Common and preferred stocks Mortgage and asset backed securities Marketable and nonmarketable altemative funds Commodities Money market and other

- $ 35,064,946 3

- $ - 3 - 3 9.162.903 $

$ 35,064,946 $

- $ 9,162,903

- $ 44,227,849 3 - $ 44,227,849

For the valuation of certain U.S Govemment securities, corporate bonds and notes, common and preferred stocks and money market and other at June 30, 2010, the Organization used quoted prices in principal active markets for identical assets as of the valuation date (Level 1).

For the valuation of commodities, certain U.S. Govenmient securities, corporate bonds and notes, common and preferred stocks, mortgage and asset backed securities and money market and other at June 30, 2010, the Organization used significant other observable inputs, particularly dealer market prices for comparable investments as ofthe valuation date (Level 2).

For the valuation of marketable and nonmarketable altemative funds, certain corporate bonds and notes, common and preferred stocks, mortgage and asset backed securities at June 30, 2010, the Organization used significant unobservable inputs including information from fund managers or general partners based on quoted market prices, if available, or other valuation methods (Level 3). Management reviews and evaluates the values provided by the fund manager and general partners and agrees with the valuation methods and assumptions used in determining the fair value of the altemative investments.

14



Note 22 - Investments (Continued)

The following table presents the American Red Cross' activity for assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) as defined in ASC 820 for the year ended June 30,2010:

SORCE FUND Endowment Fund Beginning Balance Total Realized and unrealized Purchases, settlements (net)

Transfers in and out of Level 3 (net)

Ending Balance

Corporate Bonds

7,444,916 2,117,650

(1,610,490)

(66,094)

7,885,982

Common and preferred

stocks

69.187,399 9,049,799

(17,776,048)

714,988

61,176,138

Mortgage and Asset Backed

58,453 3,880

(7,790)

(10,853)

43,690

Alternative Investments

229,250,735 26,633,922 (7,185,244)

18,175,637

266,875,050

Total

305,941,503 37,805,251 (26,579,572)

18,813,678

335,980,860

Total gains or losses for the period included in income attributable to the change in unrealized gains (or losses) relating to assets and liabilities held at the reporting date 2,117,649 6,330,279 488 13,237,172 21,685,588

DELTA FUND Beginning Balance Total ReaUzed and unrealized Purchases, settlements (net)

1,557,977 14.478.656 465,634 1,989,892

(354,118) (3,908.641)

12.233 47,974,669 64,023,535 853 5,856,332 8,312,711

(1,713) (1,579,910) (5,844,382)

Transfers in and out of Level 3 (net)

Ending Balance 64,496 891,651 (1,766) 6,430.045 7.384,426

1,733.989 13,451,558 9,607 58,681,136 73,876,290

Total gains or losses for the period included in income attributable to the change in unrealized gains (or losses) relating to assets and liabilities held at the reporting date 465,634 1,391,917 107 2,910,622 4,768,280

15



Note 22 - Investments (Continued) Discretionary

Liquidity Beginning Balance - - 913,908 46,647,635 47.561,543 Total Realized and unrealized - - 75,361 5,557,543 5,632,904 Purchases, settlements (net) - - (151,288) (28,963,198) (29,114,486)

Transfers in and out of Level 3 (net) : 12.507 532,531 545,038 Ending Balance : 850.488 23.774,511 24,624,999

Total gains or losses for the period included in income attributable to the change in unrealized gains (or losses) relating to assets and liabilities held at the reporting date - - 9,481 4,966,988 4,976,469

Strategic Stock Fund Beginning Balance - 49,388,144 - - 49,388,144 Total Realized and unrealized - 6,185,954 - - 6,185,954 Purchases, settlements (net) - (12,150,748) - - (12,150,748)

Transfers in and out of Level 3 (net) (1,606,640) - (1,606,640)

Ending Balance •• 41.816,710 - 41,816,710

Total gains or losses for the period included in income attributable to the change in unrealized gains (or losses) relating to assets and liabilities held at the reporting date - 4,327,038 - - 4,327,038

Accounting Standards Update No. 2009-12 amends ASC 820 to allow for the estimation of the fair value of investments in investment companies for which the investment does not have a readily determinable fair value using net asset value per share or its equivalent. Net asset value, in many instances may not equal fair value that would be calculated pursuant to ASC 820. Investments in corporate bonds and notes and common and preferred stocks of approximately S295 million and investments in altemative funds of approximately $480 million are reported at estimated fair value utilizing net asset values asofjune30,2010.

16




The following summarizes the nature and risk of these investments as of June 30, 20

Fair Value Unfunded

Commitments Redemption Frequency

Redemption Notice Period

0:

Fund of hedge funds (a)

Hedged equity funds (c)

374,046,924

Global macro hedge funds (b) 21,846,475

145,610,586

Multistrategy and other hedge funds (d) 64,991,024

annually, tri-annually 100 days

monthly, quarterly, annually 5- 60 days

monthly, quarterly, annually 14- 90 days

monthly, quarterly, annually,

bi-annually, tri-annually 7- 90 days

Buyout and growth equity funds (e) 78,003,614 60,898,192

Distressed debt and tumaround funds (f) 40,099,353 8,998,315

Private real estate funds (g) 20,030,247 18,898.243

Venture capital funds (h) 14.132.654 8,506,171

Commodity sensitive private equity and infrastmcture funds (i) 21.391,879 12,221,953

Public equity commingled funds (j) 102,840,924 — weekly, monthly 1 - 30 days

Fixed income commingled funds (k) 191.922,035 Total

—weekly, monthly 1- 30 days

$774,915,715 $109,522,874

17




(a) This category is invested in a fund of hedge funds. Underlying hedge fund strategies primarily include hedged equity, multistrategy, relative value, event driven and arbitrage strategies. The fair values of these investments have been estimated using the net asset value per share of the investments. While this is a single fund of funds. Red Cross is invested in multiple share classes. As of June 30, 2010, approximately 40 percent ofthe value of these investments is available for redemption on any December 31 and approximately 60 percent of the value of these investments is next available for redemption on December 31, 2012 and then every three years thereafter.

(b) This category is invested in global macro hedge funds. Underlying investments are primarily liquid instmments and their derivatives in fixed income, currency, commodities and equities. The funds include short positions as well as long positions and use leverage. The fair values of the investments in this category have been estimated using the net asset value per share of the investments. Several funds have legacy investments that have been segregated into illiquid vehicles - the value of these portions of the funds make up approximately 4 percent of the value of the investments in this category. The time at which these segregated investments will be liquidated cannot be estimated.

(c) This category is invested in hedge funds that invest primarily in U.S. and intemational equities as well as derivatives. These funds include short positions as well as long positions and use leverage. The fair values ofthe investments in this category have been estimated using the net asset value per share ofthe investments.

(d) This category is invested in hedge funds that are not exclusively global macro or hedged equity. Strategies include relative value, event driven, and arbitrage strategies. Underlying investments are typically the same as the types invested in both the public equity and fixed income commingled categories as well as derivatives. The funds include short positions as well as long positions and use leverage. Some funds may invest in private investments which are typically segregated into "side pockets" (a separate share class) and are not available for redemption until the investment is liquidated by the manager. The fair values of the investments in this category have been estimated using the net asset value per share of the investments. Approximately 4 percent ofthe value ofthe investments in this category is in funds in which full redemptions have been submitted but redemptions have been suspended and/or remaining investments are in side pockets. In addition, several funds that have not been redeemed have investments which are in side pockets - collectively these represent approximately 3.5 percent ofthe value of investments in this category. The time at which the investments in side pockets will be liquidated cannot be estimated.

18




(e) This category is invested in private equity fiends and private equity funds of funds in tiie U.S. and outside ofthe U.S. whose mandates include leveraged buyouts and growth equity investments in companies. The fair values of the investments in this category have been estimated using the net asset value of the Red Cross' ownership interest in the partners' capital. The funds in this category do not permit redemptions.

(f) This category is invested in funds which primarily invest in distressed situations. Investments include marketable securities such as debt obligations and asset backed securities as well as non-marketable investments such as nonperforming and subperforming real estate loans, consumer loans, and distressed debt. Some funds include short positions. The fair values of the investments in this category have been estimated using the net asset value of the Red Cross' ownership interest in the partners' capital. The funds in this category do not permit redemptions.

(g) This category includes funds and a fimd of funds which invest in private real estate in the U.S. and outside the U.S. Property types are primarily office, industrial, residential and retail. The fair values ofthe investments in this category have been estimated using the net asset value of the Red Cross' ownership interest in the partners' capital. The fimds in this category do not permit redemptions.

(h) This category is invested in venture capital fimds and funds of venture capital fimds. Underlying investments are primarily private investments in early stage companies. The fair values of the investments in this category have been estimated using the net asset value of the Red Cross' ownership interest in the partners' capital. The funds in this category do not permit redemptions.

(i) This category is invested in funds and a fund of funds which make investments primarily in private oil and gas partnerships, timber, mineral and mining companies, and infi-astmcture such as ports, toll roads, airports and utilities. The fair values of the investments in this category have been estimated using the net asset value of the Red Cross' ownership interest in the partners' capital. Funds in this category tend to have longer fund lives. The funds in this category do not permit redemptions.

(j) This category primarily includes investments in publicly traded equity securities and instmments including common stocks and common stock equivalents, American, European or Global Depository Receipts, convertible preferred stocks, warrants, and other rights or instruments convertible into common stock and classes of stock combining various features of common and preferred stocks and securities. The fair values of the investments in this category have been estimated using the net asset value per share ofthe investments. Certain investments in this category include gate provisions that do not exceed more than one year after the initial redemption request period, with the fund

19




manager having ultimate discretion which may allow for halting all redemptions for an extended period.

(k) This category is invested primarily in publicly traded fixed income securities and instmments including debt obligations of the U.S. govenunent and agencies, non-U.S. sovereign debt, corporate bonds, mortgage and asset backed securities. The fair values of the investments in this category have been estimated using the net asset value per share of the investments. Certain investments in this category include gate provisions that do not exceed more than one year after the initial redemption request period, with the fund manager having ultimate discretion which may allow for halting all redemptions for an extended period.

(e), (f), (g), (h), (i) Non-marketable funds do not permit redemptions. Retum of capital is at the manager's discretion, subject to provisions documented in limited partnership agreements. In general, capital and realized gains are distributed to investors when an investment is liquidated. Interim distributions of interest, operating income and dividends are made by some funds. Some funds are able to recall distributions. It is estimated that the majority of underlying assets of the funds will be liquidated over the next ten years.

(b), (c), (d) The majority of the hedge funds in these categories have gate provisions, which allow a manager to limit redemptions despite the normal liquidity provisions if they receive redemptions in excess of the gate (a level stated in their goveming documents).

Note 23 - Subsequent Events

Beginning July 1, 2010, the Chapter has outsourced the accounting function to a Center of Excellence in Dallas. The Chapter will receive financial statements and reports based on it's performance, but will be audited at the center level.

Note 24 - Credit Risk

Financial instmments that potentially subject the Chapter to credit risk include investments in the American Red Cross's Select Investments Program. Future changes in economic conditions may make these investments less valuable.

20


+ American FYIO Annual Chapter Financial Statements Re^ Cross for Central Louisiana Chapter

Notes to the Financial Statenients For the Fiscal Year Ended June 30,2010

PART VI (cont) Include fuuncisl acuvi - In Sen-ice Delivery Aieu (SDAif and CcruTicd Service Delii ery Uniu (CSDUs). Uexandtia, LA

POSTED: FINAL

NOTE 5 (cont.). NOTES. MORTGAGES, BONDS AND CAPITAL LEASES PAYABLE

C. NOTES, MORTGAGES. AND BONDS PAYABLE -INTER RED CROSS

1 Intcral Rslei - Annuit Peiccnuge Rttes (APR)

2 DncDgin

Sdieduled Principal Malmilies for Fiscal Yean ending June 30:

3

4

3

6

7

2011

21)12

2013

2014

2015

2016 lo Due Dau

TOTAL Principal Due

NHQ Intentil Loan (ind. NHQIoucprot.)

Acconnt 2)14

HlflOOl

0

" 0

0

0

0

0

Other Cb«ptcTi Acconnt1S24

000

\i\nM\

0

0

0

0

0

0

0

Blood RCEIOU Acconnt 2134

0.00

ifiaoQi

0

0

0

0

0

0

D

D. SLMMARV OF NOTES, MORTGAGES, BONDS, AND CAPITAL LEASES

10 D^l with Local iDstilulet

11 Wachoiia Nolei

12 Tax Exempt Bondi

13 Capital Lesiei

14 Nolei, Bonds Pa>able - National

[5 Notes. Bonds Payable - Ch^len

16 Notes, Bonds Payable • Rcsions

17 TOTAL

Account

Z I I ,Z12£2 I9

21)

216

213

2814

2124

2834

Short Tcnn Drbt

0

0

0

0

D

D

0

0

Long Term Dri>t

0

0

0

0

u 0

0

0

Total

0

0

0

0

0

0

0

0

E. THE FUNDED DEBT IN SECTION A ARE COLLATERALIZED WITH THE FOLLOWING PROPERTY

Debt Secured by a Lien on Aiieti:

IS Land

19 Building

20 Equipmoil

21 TOTAL

Amonni et Loans

0

0

0

0

Book Vahic ol Aiseu with Ueni

0

0

0

0

Eiti mated Mnritet Value of Assets

0

0

0

0

NHQ Finance, Chaptei Rcponing P«e 9 of 19 IKOSO 08/30/2010 1318-18

21

https://acfsforms.redcross.org/LoadForm.aspx?FORM=FY20I0_ACFS_ACCRUAL_ALL... 8/31/2010

https://acfsforms.redcross.org/LoadForm.aspx?FORM=FY20I0_ACFS_ACCRUAL_ALL


American FYIO Annual Chapter Financial Statements i ^ Cross for Central Louisiana Chapter


PART VI (cont) Include fmancial aclinl> in Seivice Deliveiy Areas (SDAs) and Cenified Service Deliveiy Units (CSDUi).

Akxandna. LA

POSTED: FINAL

NOTE e. INVESTMENTS AT END OF YEAR

A. Cadi Equivalents rvcluslfted to Acconnl l i s :

I Money Maiket and Cash Equivalents 136,836

B. Composition o l Inveitmcou:

Sdect Investmcnl Procram Fnnds (Inclnding Red Cross Endowmeit);

2 Liquidity Fund (LQF)

3 Bond Fnnds (DBF. STB. LDB)

4 Equity Funds (SSF. tDX. ISF)

3 SORCE Fund and DLTA Class

6 TOTAL Select [nvesbnent Pngism Funds (bicluding Red Cross Endonmenl)

Non-Select Ini-eilmcnl Program Fnnds:

7 CenirKatcs of Dcposils, Commercial Paper, Repurchase Agieements

i High-Yield Deposits

9 Federal Inslnimenti (Ttcasury and Agency Bonds)

10 Common Stock (Donated)

11 Cotponne Bonds

Olhei Investments (i e. Mutual Funds. Commingled Trust Funds, etc.):

12

13

14

[3 TOTAL Non-Select Investment Program Funds

16 TOTAL Investments

Account

128

I2S

12S

128

121.123.125

121

122

12400

127

129

Unrestricted

2.S3t

17.471

C

1]

20,001

4,831

28.49i

0

I

(

1

1

0

33.326

33,327

Temporarily Ratrictcd

( I

I

0

0

35,000

0

0

0

0

0

0

0

35.000

35,000

Pennaaently Ratrictcd

0

0

c

0

0

0

0

0

c

0

0

fl 0

0

1

Total

2J30

17.471

0

0

20,001

39,831

28,493

D

0

0

0

0

0

68,326

88,32?

Short Term Investments

2,S30

( ( 0

2,330

39.S3I

Lang Term Invcstmenu

( 17.471

( {

17,471

{

28.493

0 C

c fs

0 {

,; 0 ' .:

39,831

42.36

28,495

43,96(

17 C. Are there any non SIP mvestments classified as level 2 or 3 as defmed t^ FASB ASC 8207

If yes. please provide additional footnolc documcnUlion on Level 2 and 3 inveslmenls.

D. Investment Income:

18 Interest

19 Dividend]

20 Realized Cains / (Losses) from Sale of Securities

21 UnrealiKdGaiRs/(Losses)DnSecuiiPesHeldalEndorPeiiod

22 Cains / (Losses) on Sale / Disposition of Other Assets

23 Odier

24 TOTAL Investment Income

Account

441

442

443

44320

446

444 £449

44x

Unrestricted

6,335

393

(3,126)

0

0

0

3,802


D

0

0

0

0

0

0

Perman colly Restricted

0

0

0

0

0

0

0

ToUl

6,333

393

(3,126)

0

0

0

3.802

NOTE T. ALLOWANCE: Allimances areprov-ided for amounts, including pledges.estimated lo be uncollectible.

They hat-c been offset against the related receivable on the balance sheet as rollowi:

25 Beginning Balance of Allowance for Uncoilectibles

26 Less: Write-offs Duiing Year

27 Add: Expense for the Fiscal Year

28 TOTAL Ending Balance Allon-ance for Uncollectible Accounts

Receivable Amonat

0

0

0

0

Inventory Amonni

0

0

0

D

NHQ Finance. Chqitd Reponing Page 10 of 19

18050 08/30/2010 15.18.18

22






Notes to Ihe Financial Statements For the Fiscal Year Ended June 30,2010

PARTVKcont.)

Include fmancial acl"ity in Service Delivery Areas (SDAs) and CertiTied Service Delivery Units (CSDUs).

NOTE 8. RELATEP PARTY TRANSACTIONS - (Attach a suiement).

POSTED: FINAL

Alciundna,LA

18050

NOTE 9. INTER-COMPANV DISCLOSURES

REQUIRED NATIONAL CONTRIBUTIONS DISCLOSURE

1 Prior Year Endmg Balance Owed to NHQ

2 Gross Conlribulions - Cuirent Year

3 LESS' All Expenses Deducted Fiom Contributions •

4 AmottnuobeBemnttdloHHQ

J LESS Amounts Paid Durmg die Fiscal Year

6 Balance Owed to NHQ ol End of Year

NOTE 10. TYPES OF RESTRICTIONS, TEMPORARILY AND

PERMANENTLY RESTRICTED NET ASSETS

Available for expenditure for the following programs:

7 Disaster Serv-ices

8 Health Services

9 Communis Services

10 Buildings and Equipment

11 Other

12 General Purpose - Time Reslncled (e.g. United W^)

Invesmcnts in Perpetuity, Income Which is Expendable to Support:

13 Ceneral Operations

14 Disista

15 Odier Programs

16 Other Inveslmenu

17 TOTAL Restricted Net Assets

Domestic Disaster Rdief

0

0

0

0

0

0

International Resimnse

0

0

0

0

0

0

Other National Initiatives

100

70.724

6.365

61.459

64,439

0

Total

100

70,724

6,365

64,459

64,439

0

• These amounts must be mcluded as expenses on the (uuncid statements.

reroporarily Reatiieled

11,661

138,981

0

0

170.642

Permanently Reitricted

0

0

0

0

0

NOTE 11m. lANO, BUILDINGS. EQUIPMENT, AND ACCUMULATED DEPRECIATION

18 Conjuuclion in Progms

19 Land

20 Buildings and Improvements

21 Less' Accumulated Depiecialion / Amortifalion

22 Equipment

23 Leu. Accumulated Depreciation - Equipmenl

24 Less- Accimtulaled Impaiimeni

25 Nel Fixed Asseu

Account

171

172

173

174

175

176

177

17x

LcutWd Impravemcnti Total

0

64.001

1^13,044

131,953

175,012

0

0

1.421,104

NOTE Ub. IMPAIRMENT AND OTHER DISCLOSURES Below are described Ihe required FASB ASC 360-10-33 disclosures for amounts listed on Line 24 for accumulated loi^-lived aucl impaiimenL

NHQ Fmance, Chapter Reporung P^e 11 of 19 18050 08/30/2010 15:18:18

23




Tr American FYIO Annual Chapter Financial Statements RCKI Cross for Central Louisiana Chapter


PART VI (cont) Inchide rmmcial activity in Sen-ice Deliveiy Areas (SDAs) and Certified Service Deliveiy Units (CSDUs).

POSTED: FINAL

Alexandria, LA

18030

NOTE 11. CUMULATIVE EFFECT OF ACCOUNTING CHANGE / O T H E R (Acconnt 71500)

List below the impact of those ev-enti accounted for as a cumulative effect of change in acconntmg / other (to include exlraordiiiaiy items).

Descriptien of Change;

Total

Unrcttridcd

0

0

0

Temporarily Rulricted

0

0

0

PennancBtly Restrkled

0

0

0

ToUl

0

0

0

Ef planalioB for Events Described Atmve:

NOTE 13. FUTURE YEAR U N C O N D m O N A L PLEDGES (Any amonau included on Page 2, U n a 4 & 13)

Unconditioaal Promises to Give:

6 Amouni Receivable Within I Year

7 Less: Ailovi-ance for Uncoilectibles

8 TOTAL Due Widiin 1 Year

9 Amouni Receivable in 1 lo 5 Years

10 Amouni Receivable Beyond J Yean

11 TOTAL Due Be> and 1 Year

Gross Amonni Receivable

2.300

0

Disconni Amouni

0

0

Net of Discount (Present Vatae)

205,727

0

203,727

2,300

0

2,500

NOTE 14. CONDITIONAL PROMISES TO GIVE

(From chapter adminisdative icconls)

Dcicription ol amount for each grsup of unrecorded promises having similar (haradcrisllcs (snch as promises tonditioBed on eataUishing neti

prognuni , completing a new building, and railing matching ([ifis by aspedlicd dale, e tc) :

Cfearacleiistic:

12

13

11

15

16 TOTAL Amount ftomised Condilionall)-

Amonat

0

0

18050 08/30/201013:1818 NHQ Finance. Chapter Reponing Page 12 of 19

24




American Red Cross



PART VI (cont) Include financial activity iti Service Delivery Areas (SDAs) and Ceniried Service Delivery Units (CSDUs).

NOTE 15. ALLOCATION O F JOINT COSTS (FASB ASC 958-720 and IRS 9M)

See FMPP Section 6.9.J: Accounting for Costs of Activities dial Inchnle Fundiaisiiig

1 Services to Chapters

2 Seivices lo Aimed Forces (SAF)

3 DiSBSIer Services

4 Biomedical Services

3 Hcaldi Services


7 Intemational Services

8 TOTAL Progrun Services

9 Membership and Fundraising

10 Minagcncnl and Ceneral

11 TOTAL SuppoKing Services

12 TQTALofAllAllocSedJointCostt

PSC

05

10

20

30

40

60

70

80

90

Amount

• _ 0

0

^' ^0

" 6

0

.9 b

0

„ "

0

0

0

POSTED: FINAL

Alexandria, LA

18050

Types nf Activities For Which Joint CosU Hmv Incnrred:

NOTE 16, SPLIT INTEREST A G R E E M E K t DISCLOSURES - TRUSTS

Split-Interest Agreanents -The table below reprcscnls ccnain split-inicrcsl agreements that are trust assets adminislcied by a third party,

e.g., a bank or other fmancial institute, as defmed and discussed in the Financial Manual of Policy and Procedures (FMPP) Section 6.7.1

Description ol agreemenu lo include the rollowing (attaeh sheet(i)):

- A description ofthe general teimi of cxiiting split interest agreemcols

• The discount rates and actuaiial issuoiptions used in calculating present values.

• The basis used (for example, cost, knver of cost or maikel. fail maiict value) for recognized assets

Charitable Remainder Tmsts :

Assets'

14 Coatributioni Receiisblefnua CTiaiilatrleRemainderTniAs

Kevenuci:

15 Charitable Annuities Income

16 Cains / (Losses) on Value of Tiuii

Peipcta a) Tra i t s ;

Assets:

17 Beneficial Interest in Perpetual Trusts

Revalues:

18 Legacies, Bequest! Income

19 C»ni/(Losita)onVBhieofTTnn

Unrestricled

0

' " 6

0

0

0

0


0

0

0

' ' o

."." "".:.i'.i> 0


0

'~ ' 0

0

' \ ,, ' . l o

0

6

Total

0

0

0

0

0

0

18050 08/}0/20IO 15:18.18

NHQ Finance. Chapter Reporting Pagel3on9

25

https://acfsforms.redcross.org/LoadForm.aspx?FORM=FY2010_ACFS_ACCRUAL_ALL... 8/31 /2010


SUPPLEMENTAL SCHEDULES

26


FYIO Annual Chapter Financial Statenients

AmeriCM for Central Louisiana Cbapler Red Cross

Supplemental Schedules For tbe Fiscal Year Ended June 30,2010

PART VII Include nnancial activity in Service Delivery Areas (SDAs) and Certified Service Deliveiy Units (CSDUs).

Refer ID ACFS Instructions and FMPP for guidance.

SCHEDULE 1: INTER.RED CROSS RECEIVABLES

1 Due Ihim National Sector

2 Due Sum Chapten

3 Due from Blood Services Regions

4 TOTAL Inter-Red Crau Receivables

SCHEDULE 2; INTER-RED CROSS PAYABLES

5 Due to National Sector

6 Due 10 National Sector - Asscssmcnl

7 Due 10 National Sector - Funds Raised for National

8 DueloChaptas

9 Due m Blood Services Regions

10 TOTAL hitei-Red Creu Pa)-ables

POSTED: HNAL

Alexandria. LA

18050

Acconnt

181

182

183

I8x

Unrestricted

27,303

0

0

27;)03

Temporarily Reilricled

0

0

0

0

Pennanently Restricted

0

" 0

0

Total

27J03

0

0

27,303

Account

281

2811

28130

282

283

28x

Unrestricted

4,367

11,132

0

0

0

13,719

TaaporssUy Restricted

0

0

0

0

0

FtimaiKsiUy Restricted Total

4,367

11,132

0

0

0

15,719

SCHEDULE 3 : COMPOSITION OF UNRESTRICTED NET ASSETS

11 Designated for Contingencies

12 Designated for Equipmenl

13 Designated for Building

14 Designated for Disaster

15 Designated for Sinkmg Fond

16 Board-designated Qnaii-endowmenl

17 Net Assets • Designated OUier

18 Fmancial Activities Outside Local Jurisdiction

19 Undesignated Net Assets

20 TOTAL UniBSb-icted Net Assets

Acconnt

331

332

333

334

336

337

338

Unrestncted

0

0

30.000

0

0

0

0

0

1.377,875

1,627,875

SCHEDULE 4; CHAPTER ASSESSMENT PAYABLE R E C O N a L I A T I O N

21 Invoice for CunenI Fiscal Year

22 Less. Cash Ps>mcnts During Fiscal Year for Fiscal Year

^ Credits Applied to Invoice for Cunent Fiscal Vear

24 Amouni EhietoNHQon Cuirenl Year (Chapter Assessment

25 Add: AmountDueNH(JalEndofYearforFriorYeais

26 TOTAL Chapter Assessment Due to NHQ for All Years

66,917

3,693

i l . l52

11.152

NHQ Finance; Chapter Reporting 18050 08/30/2010 15:18:18

27




FYIO Annual Chapter Financial Statements

+ AmSTic»n tor Central Louisiana Chapter

Supplemental Schedules For the Fiscal Year Ended June 30,2010

PART VII (cont.)

Include fmancial activity in Service Delivery Areas (SDAs) and Certified Service Delivery Units (CSDUs).

Refer to ACFS Instmctions and FMPP for guidance.

POSTED: FINAL

Alexandria, LA

18030

SCHEDULES-. FEDERATEDCONTRIftUTU>T(S

1 United Wa>-

2 CFC

3 All Other Federated Contributions

4 TOTAL Federated

Account

41110

41120

41130

411

Unrestricted

93.78H

15,904

0

109,692


0

0

0

0

Pcnnancsitly Restricted

Total

93,788

13,904

0

109,692

SCHEDULE*: MONETARY CONTRIBUTIONS

Coniorations

Foundations

General Public

Other Monetai}- Contributions

TOTAL Monetaiy Contributions

Acconnl

41210

41220

41230

41250

412

Unrestricted

37.S47

34,081

63,799

9,021

146,448

Tcmporaril) Reitrieied

0

31,033

0

0

31,033


0

0

0

0

0

Total

37.347

63,114

63,799

9,021

177,48!

SCHEDULE 7: SPECIAL EVENTS REVENUE

10 (jTHSX Special Events

n Less. DiiectCostioCEvenls

12 Net Special Events Revenue

Unrestricted

68,788

14,496

34,292


0

0

0

Pennanently Restricted

Total

68,788

14,496

S4.292

SCHEDULES: IN-KIND CONTRIBUTIONS

13 Donated Materials

14 Donated Scrv ices

15 Donated Space and Utilities

16 Donated Pn>pcrt> and Equipment

17 Donated • Odier

18 TOTAL In-Kind ConDihulions

Unrestricted

26.374

0

0

0

0

26J74


0

0

0

0

0

0

Permancnlly Restricted

0

0

0

0

0

0

Total

26.374

0

0

0

0

26.374

NKQ Fmance. Cbapler Reporting P ^ e 13 of 19

18030 08/30/201013 18.18

28






for Central Louisiana Chapter

Supplemental Schedules

For the Fiscal Year Ended June 30,2010

POSTED: FINAL

PART VII (cont.) Inclndc financial activit>- in Service Delivery Areas (SDAs) and Certified Service Delivery Units (CSDUs).

Refer to ACFS InstrucUoni and FMPP for guidance.

SCHEDULE 9: GOVERNMENT & PRIVATE FOUNDATION GRANT INCOME

1 Private Foimdation / Corporation / Other Cnuiis:

2 Slats and Local Government Grams

3 TOTAL Gram Income

Alexandria, LA

Acconnl

46210

462

Unrolricted

0

Temporarily Reitricted

190,000

0

190,000

Permaocatly Reitricted

Tatal

190,000

0

_ 190,000

' Amounts should not include Inler-Red Cross accouits.

SCHEDULE 10: GOVERNMENT & PRIVATE FOUNDATION CONTRACT INCOME

Private Foundation Contiacis

Federally Derived Govemment Contracts

State and Local Govemmcni Contracts

TOTAL Contract Income

Acconnl

46410

463

464

Unrestricted

0

0

2,151

2,151

• Amounts should nol include tnter-Bed Cross accounu

SCHEDULE 11: EXPENSES ASSOCIATED W m i FEDERAL AWARDS"* Itidadc all federal, slate and local awards Hhose sanrce b the US tovcramcnt. List all - attach iheet if necessary

8

9

10

11

12

13

AGENCY: PURPOSE:

^ " Response - Disaster Relief

Acconnt

3xx/6xx

SXJL/SXH

5xx/6xx

5xx/6!a

5xx/6xx

Craal/Contract Number

42-2010

.. , „ ,..,' „ ,

Total from luached sheet

14 TOTAL ExpensesAsiociileduitb Federal Auards

Tatal Eipcnses

2,151

0

0

0

0

0

2.151

*** A-133 audits are required if there arc $500,000 or more in Federal award expcndiiures

During the fiscal )-eBr, wasyourchaptcrlub^ect loan A-133 audit?

NHQ Finance, Chapter Reporting Page 16 nf 19

18030 08^0/2010 15:18:18

29




American R«l Cross


Supplemental Schedules For the Fiscal Ycaf Ended June 30.2010

PART VII (cont.) Include financial activity in Service Delivery Areas (SDAs) and Certified Service Deliv-eiy Unit* (CSDUs).

Refer to ACFS Instructions and FMPP for guidftnce.

SCHEDULE 11 : PRODUCTS & SERVICES (EXTERNAL)

Pmgnm Materials

Community Training Course Fees

Conuacl Training Course Fees

Third Party Provider Training Coune Fees

Blended Learning

Other Products and Services

TOTAL ProducU and Services

POSTED: FINAL

Alexandria. LA

SCHEDULE 13: INTER RED CROSS REVENUES

Monetaiy- ConOibutions — biler-Rcd Cross

% SDA RambnTScmeMi

9 903 Reimbursements

10 Olher Monetaiy C(<iitnbutiDfls

11 In-Kind Conliibuuons

12 Assesamails (include prior y e v fund campaign wnte-ofTs)

n FedcnHy Derived Conlncts

14 Non-fedeially Derived Grants and Contracts

15 PiDducis and Services

16 Other Revenues

17 TOTAL Inter Red O o s i Revenues

SCHEDULE 14: OTHE»REVENUES,GAINS,ANDLOSSES

18 Ro)-alttes

19 Rem (non-taxable)

20 Proceed] From Sale of Fined Assets

21 Less: Book Value of Fixed Assets Sold

21 C u u r (Lossei>iin Sato oTFixed Assets

23 Unrelated Taxable Income

24 Unrelated Debl-fmanccd Rental Income

23 Miscellaneous Rei-cnues, Gains and Losses

26 TOTAL Other Rcvesu^s, Cains and Loiier

Actnrat

475

481

482

483

484

489

Unrturtcted

0

16.156

10.798

34.ISO

0

17,988

79,092

Temporarily Ra t rk l cd

0

0

0

0

0

0

0

Pcrmaneatly Restricted

T u i l

0

16,156

|0,79S

34,150

0

17.988

79.092

Acconnt

4127/4137

4J270

43970

46270

463

462/464

47xM

National Sector

J l .6 i8

200

0

0

21.097

13,000

124

0

72,059

Chaptcn

0

0

0

0

Wood Service Rccioas

0

0

0

0

0

0

0

0

0

0

Total

31.63%

0

200

0

D

21,W7

13,000

124

D

72,059

Account

491

492

494

49790

49710

493 & 499

Unrestricted

0

2.580

0

0

0

0

0

393

2.97J

Tcmporaril)' Itettricted

0

0

0

0

0

0

0

0

0

Pcrmaaeatl}' RtMricted

0

0

0

0

0

0

0

0

0

Total

0

2,580

0

0

0

0

0

393

2.97J

Provide an explanation of I in MiscellaaeoHs Revennci, Gaint and Losses, If BmoaDI is> 10% afTOTAL Rcvcnnc.

NKQ Finmeo. ChaiiUi Rcponiitg Page 17 of \ 9

II050OB/30/201015 18 IS

30




American Red Cross



PART VII (cont.) Include fmancial adivi^ in Service Deliveiy Areas (SDAs) and Certified Ser\-ice Delivery Units (CSDUs).

Refer lo ACFS Instructions and FMPP for gnidance.

POSTED: FINAL

Alexandria, LA

18050

SCHEDULE IS: INTER RED CROSS EXPENSES {OTHER THAN CHAFFER ASSESSMENT)

1

2

3

4

5

6

7

8

9

10

11

12

13

Service to Chapters

Ser%-ices to Armed Forces (SAF)

Disaster Services

Biomedical Services

Health Servicea

Community Services

International Services

TOTAL Program Sen-ices

Membership and Fundraising

Managcmcnl and General

TOTAL Support Services

Special Event Expenses

TOTAL IRC Expenses

PSC

03

10

20

30

40

60

70

80

90

88

National Sector

0

2,903

6,101

0

6,507

6,010

0

21.521

298

3.638

3.936

25.437

Chapters

0

0

I.R4t

0

0

0

0

1,841

0

0

0

0

1,841

Blood Service Regioni

0

0

0

0

0

0

0

0

0

0

0

0

0

Total

0

2.903

7.942

0

6.507

6.010

0

23J62

298

3.638

3.936

0

27J)B

SCHEDULE 16: OTHER REVENUE - RENT

14 Gross Rental Income

15 Less: Direct Expense Exchisively Itelaed lo Rent

16 Nd Rental Income

2.5S0

2.5SO

SCHEDULE 17: FINANCE FUNCTION INFORMATION

17 System Used

18 If Function Outsourced. List Company or Chapter

SCHEDULE IH: REIMBURSEABLE MANAGEMENT & CENERAL (M&G) AND FUNDRAISING COSTS WITHHELD FOR NATIONALLY ACCOUNTED ACnVFTIES (REQUIRED FOR ALL CHAPTERS)

\9 Management & General

20 Fundraising

21 Other "QualiTying" Disasters (see FMPP 6.9.11 K.2)

22 TOTAL Reimbunable M&G and Fundraising Costs

Payroll

ADP

Accounts Receivable

National "Qualifying" Disasters a i

Designated bv NHO

6,365

0

0

6.365

Accoanu Pavahle General Ledger

Domeatle Disaster Rdicf

0

0

0

0

All Other National •nd International

Initiativei (eg. measles)

0

0

0

0

Donations Processing

Total

6,365

0

0

6J63

NHQ Finance, Chapter Reponing P«el8Dfl9

18030 08/30 2010 15 18.18

31





FYIO Annual Chapter Financial Statenients for Central Louisiana Chapter


PARTVH (cont.) Inchide fmancial activity m Service Deliveiy Areas (SDAs) and Certified Service Deliveiy Units (CSDUs).

Refer to ACFS Instructions and FMPP for guidance.

POSTED: FINAL

Alexandria. LA

SCHEDULE 19: IRS 990 FUNCTIONAL EXPENSES (REQUIRED FOR ALL CHAPTERS)

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

23

26

27

28

29

30

31

32

33

34

Compensation (Salaries and Wages)

Employee Benefits:

PQTOU Taxes

Retireraent

Insured Benefiu

f)iber

Travel Expense Other Than Cimfeiences, Conv-entioni, and Meetings

Conferences, (jinventions. and Meetings

Grants and Allocations of Grants

Financial Assistance - Specific Assislance lo Individuals

Supplies

Program Materials

Minor Equipment Purchases

Equipment - Minor (non-auto) Purchases. Rental and Maintenance

Aulo Rental and Maintenance

Occupancy

Fees foe Serv ices IJHin-emplayees):

Management Fees

Accounting Fees

Legal Fees

Professional Fundraising Fees

Lobbying Fees

Investmeni Managemenl Fees

Odier Contractual Seii-ices

Inleiesi

Insurance

Tele[diDne / Communicatmns

Postage and Shipping

Advertising aitd Promotion

Informatian Technology

Depreciation and Amortization Expense

Inter Red Cross Expenses

National Sector - Chapter Assessmeni (Statement of Functional Expenses)

TOTAL 9 % FUNCTIOMAL EXPENSES

In-Kmd Expenses

TCJTAL ARC FUNCTIONAL EXPENSES

Account

310

321

522

323

529

S30

533 & 334

342

340

550

560

571

572-3

57270/37370

580

5940

391-2

393

3942

3943

3941

590 to 679

671

672

673

674

3944

vanoiis

690

5x7

5471

TOTAL Program Services

PSC 05-70

197,232

14,885

0

0

0

1.782

9.496

4,269

96.985

7,964

4,762

31,841

222

6,759

58,203

0

0

0

0

0

0

3,380

7.692

0

10.648

3,774

0

615

30,424

23.362

60,226

574,521

0

574,521

Membership and Fundraising

PSC 80

27.467

2,010

0

0

0

0

629

37

0

0

0

0

0

0

0

0

0

0

D

0

143

853

0

0

0

298

2,677

34,134

0

34,134

Management «nd General PSC 90

15,373

1,125

0

0

0

530

765

235

0

0

0

0

593

0

9,548

0

0

0

0

0

0

763

28

0

0

0

3,638

4,014

36.612

0

36,612

TOTAL For Carrent Vear

(AU Programs A SapportI

240.072

18,020

0

0

0

2.312

9,496

4,269

98,379

8,256

4,762

31,141

222

6,739

58,796

0

9.548

0

0

0

0

3,380

7.692

0

11,554

4,655

0

613

30,424

27,298

66,917

645.267

0

645.267

NOTE:

If j-our local CFC Organization and/or the local United Way requires the chapter lo complete a local form 990, this schedule »ill facilitate the completion of dial

form (particularly PART II ofthe 990) If a local form 990 is prepared, it should be marked NOT FILED WITH IRS on die top of each p ^ and issued to die CFC

Organization with die chapter's audited financial statements. The American Red Cross is a single legal ennt>- existmg through federal charter. Thus, no

chqncr should filea990form widithe IRS or any stale or local tax luthoiily-.

NHQ Finance. Chapter Reporting P i « e l 9 o f l 9

18050 08^0/2010 15:18:18

32






forCentral Louisiana Chapter Statement of Activities - SDA / CSDU


PART Vffl

NOTE: The Statement of Activities in die Annual Chapter F innda l Statement must include all revenues eamed by- a Chapter. Since SDA / CSDU revenues

are excluded 6om a chapter's assessmeni calculation, please complete diis woricsheet IF a chapter had SDA / CSDU revenues during the cutrent fiscal year.

P O S T E D : F I N A L

' For maaagementparposcs-aadi tor th is page not required '

SDA / CSDU REVENUE ONLY

CONTRIBUTIONS, REVENUE AND C A W S

1

2

3

4

5

6

7

» 9

10

11

12

13

14

FederHed

Monetaiy- Contaibutions

Net Special Events

Legacies and Bequests

In-Kind Conlribulions

Gis i t i

Investment Income

Income from Endowment

Contracts

Products and Services

Inter-Red Cross Rev-enues

Other Revenues and Gains / (Losses)

Reclassilications to Unresnicled Class

TOTAL CONTRIBUTIONS, REVENUE AND GAINS

Account

411

412

413

42

43

461-462

44

45

463-464

47-48

49

714

Unrestricted

0

3,903

580

0

118

0

0

0

0

22.481

0

0

0

27,084

Temporaril]' Restricted

0

0

0

0

0

0

0

0

0

0

0

0

0


0

0

0

0

0

0

0

Total

0

3,905

SSD

0

118

0

0

0

0

22,481

0

0

0

27,084

QUALIFIED REVENUE (for NHQ use only)

CONTRIBUTIONS, REVENUE AND CAINS

\S Fcderaled

16 Monetaiy Contaibulioos

17 Net Special Events

18 Legacies and Bequests

19 In-XJnd Contributions

20 Grants

21 Investment Income

22 Income from Endomnenl

23 Contracts

24 Produds and Services

23 Inter-Red Cross Revenues

26 Odier Revenues and Gains / (Loiies)

27 Reclassifications 10 Unmslnctcd Class

28 TOTAL QUAUFIED CONTRIBUTIONS, REVENUE AND GAINS

Account

411

412

413

42

43

461 • 462

44

45

463-464

47 -48

49

714

Qnalified Revenue

109,692

146.448

54,292

3,802

0

79,092

2.973

396,299

Qnaliried SDA Retenue

Q

3,905

580

0

0

7.86!

0

12,353

NHQ. Chapter Reponing SDA-CSDU PAGE

18050 08/30/2010 15:18.18

33




American Red&oss


Analytical Page For the Fiscal Year Ended June 30,2010

POSTED: FINAL

PART IX Inchide fmancial activm-1 I Seiv-ice Delivery Areas (SDAs) and Certtfied Service Deliveiy Units (CSDUs).

Alexandria, LA

18050

• FOR MANAGEMENT PURPOSES - AUOrfOFTHIS PAGE NOT REQUIRED •

MODIFIED EXCESS I (DEFICIT) FROM OPERATIONS (3-yr. camnlative)

• All amonau are Uarestricted ONLV

1 Excess/(Deficit) of Revenues over Expenses - Unrestricted

2 Less: Cains/(Losses) on Sale of Fixed Assets

3 Less: Unrealijuid Gains / (Losses) on Securities Held at End of Period

4 Less: GainonSateofDispositionofAssets

5 Less: ReBlizedGaiiu/(Losses)fmm SaleofSccurities

' 6 Excess / (Deficit) from Operations

7 Plus. Pqireciation Bid Amoitizalion Expense

8 Modified Excess / (Deficit) from Operatimis

Vcarl FVOS ACFS

8336

Q

(2,963)

0

" 0

11,299

13.707

27,006

Year 2 FYWACFS

296,280

100,081

(3,005)

0

0

199^03

12,384

211,387

Vear 3 FYIO ACFS

969,273

0

0

0

P,126)

972^99

30,424

1,002,823

Total

1,273,889

100.082

(5,968)

0

P,126j

1,182,901

58,515

1,241.416

DAYS OF CASH & INVESTMENTS (ST* LT)

9 Unresnicted & Temp RcsDicted Cash & Investments (ST A LT)

10 Total Expenses

11 Ratio Befitfe Da>-a

12 Days ofCashdi Investinents

136,114

. 643,267

18050 08/30/2010 13:18:18 NHQ Finance. Chapter Reportmg ANALYTICAL PAGE

34





FYIO Annual Chapter Financial Statcments-

for Central Louisiana Chapter Supplemental Infomiation for the IRS Form 990 and 990'T


POSTED: FINAL

PARTX Alexandria, LA

18050

r C O M P E N S A n O N / P A V R O L L

NOTE: Include salary, fees, bonuses, sev-eiancc paymenls. contributions to employee benefit plans, moving expenses, deferred compmsation, lepotlabte expense eWoMaoeej.

Afi questions in Oils section should be anstvered for the 2009 Calendar Year (Jan 1 -Dec 31. 2009)

1 Number ofemplo>eei paid more than SlOO.CWOduringdieCalendar Year (if none, list '0")

2 Number of emploj'ces paid more than S250,000 during the Calendar Year (if none, list "0").

* Please complete a snppkinenlal salary form {a%-ail8ble on main ACFS page) for every person paid mom dian S230.000 dnring the fiscal year.

Number of emplo>-eeiiepoited on Fonn W-3, Transmittal of Wage and Tan Statements

3 filed for die Calemta- Year.

Nuinbcr reported in Box 3 of Form 1096. Aonnal Summary and Transmittal of US Information Returns

4 filed for die Calendar Year.

5 Numhero[rormsW.2C mcluded m your response to question *4.

6 Number of volunteers al your chapter (estimate if necesiaiy).

7 Fed ID «(EIN) Used for Payroll (Most be Nine Digits)

II. INDEPENDENT CONTRACTORS

Include independent contractors dial received compensation for seivices, whether professional or other. Independent contracton inchide organizations as well as individuals, aivd can

include professional fundraisers, law firms, aecounring firms, pubUahing companies, managemenl companies and investment management companies.

Also please do not use ampersands (&} and other characters like back slashes (/).

List die tno highest paid persons (nol employees) or companies for services in excess ori230.000 during the Calendar Yev.

Name Address Zip Code Amount Paid l ^ p e of Service

Petron Corporation 1600 Harris St. Aleiiandria, LA 71301 909,249

10 Numberofpersons/companies paid more than SIOO.OOO for services during die Calendar Year (if none, enter ' 0 ' )

II Audilfees(accounl591) 8,350

IH. PERSONAL LOANS

Personal Loans Bctueen ARC Officials and Ihe ChqUer or Rt^ion

Sappletrtenlal IRS 990 and 990-T infarmalion. Section IU, PcrsoaaJ Loans

' Note: Per the field correspondence, American Red Cross Voluntaiy Sarbanes-Oxlcy Compliance dated February 17, 2004. the American Red Cross pmhibils granting personal

loans Gom Red Cross funds or accounts to employees and v-olunteers at all levclsofthe Red Ciossorganiiation, including members of iho governing boards This prohibition

does not restrict necessaiy cash advances appioved in accordance with Red Cross policies and procedures for travel, mlocation. or other official Red Cross activities.

I, As of June 30,2010 does the c h ^ i e - or region h n e any receivables due from oflkers. directors, trustees or key emploj-eei?

13 I f y e s . ' indicate the total amouni.

* AllBch a schedule listing each person's name, olficial function, amouni owed by him Or her. and inteiesi rate. Include in the categoiy- 'leceivables due fmm oflkials," t m d

•dvinceifaTindividualivihoarccan>iiig>batBniCcintxceiiDfSl,W10 AND-whoso balance has been oolitindiiig fill l lOdn-sormore . 'Key cinploy-ees'' are persons having

responsibilities or powers simitar to those of odiccrs. directors, or trustees. This includes ihe chief management and adminisDutiveoflicials ofthe unit, but it does not inchide

beads of separate departments uidiin Ihe unit.

2. As of Jnne 30. 2010 does die chapter or legion have any payables due U officers, directois. trustees, or key employees (as defmed above)?

13 If "yea.' indicate the total amount

* Attach a schedule listing each person's name, official function, amouni owed him or her. and inleresi r ^ e

NHQ Finance, Chapter Reponing IRS Page I

1805008/30/201013:18:18

36





PARTX (canl.)


for Central Louisiana Chapter Supplemental Information for the IRS Form 990 and 990-T


POSTED: HNAL

Alexandria. LA

IV. LOBBY EXPENDrruREAcnvrrv

This p « e contains information about lobby-mg expenditines incurred by the field unit This schedule must mclude ALL lobbying expenses incuned.

Expenses incnned as pan of your itate's lecggniisd stale relations program AND expenses incuned for any indcpcndeni

outside lobbyist which is not pan of die stale rclmioiu program must be shown below.

l a Has the chqiter attempted ui influence national, stale, or local Initiation, including

' any attempt to influence public opinion on a legislativ-e matter or lefercndum?

^ If "ya," indicste the total lobbying expenses incurred:

' Describe below at I .C , in detail, tbe tobb)-ing activities undertakm. (iHach sqiarate sheet, ifnecessBy).

lb. ir>-ou answered "iXt' to the question above, was die lobbying activity

conducted through Ihe use of: i

a Volunteers

* b PaidStafrorMBnagemem(iiicludecompensatiDn

in expenses reported below in Lines 5 -10)

* c. Media Adi-ertiscraenl)

^ d MaihngsioMcmben.Legislatots.orthePublic

^ e. Publications, or Published or Bniadcast Statements

( r Grants lo Olher Otganiations for Lobb> ing Purposes

g Direct Contact with Legislaton. Their SlalT, Goiemmenl

^ Officids, or a Lmislativc Body

h. Rallies, Demonstrations. Seminars, Coni-entions,

' " Speeches, Lectuiei. or any other means

" i. Other Activ-ities

' ^ TOTAL Lobby-mg Expenditures

'Total should agree with die amouni indicated on (^estion ill above.

No

No

No

No

No

No

No •

No

No

Amonni

0

. . . " 0

0

0

0

0

0

Ic. Please provide adctailed description of die hibby ing activit)<s)(allach asepo-ate sheet d" necessary):

v . DIRECT PROGRAM REVENUE

Direct revenue (excluding grants and contaibutions) mntt be reported alongside the related program that generated the rev-enue

AllrevenuerepOi1edonPage3ofdie ACFS. Lines 9 (Contiacis) and 10 (Pioducts and Services), must be included in diis schedule.

14 Serv-ices lo Chapters

15 Services to Armed Forces (SAF)

16 Disaster Serv-ices

17 Biomedical Services

18 Healdi Seivices


20 International Servicet

^ ' TOTAL Direst Revenue

PSC

03

10

20

30

40

60

70

Amonni

0

0

2.I3I

0

. .. 79,092

0

0

a U 4 3

18050 08/30/2010 13:18:18

NHQ, CbgpUf RepDiting IRS Page 2

36

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https://acfsfonns.redcross.org/LoadForm.aspx?FORM=FY2010_ACFS_ACCRUAL_ALL


American Red Cross

PARTX (cont.)


forCentral Louisiana Chapter Supplemental information forthe IRS Form 990 and 990-T


POSTED: FINAL

Alexandria, LA

VI. UNRELATED BUSINESS INCOME

This p ^ e contain) information about unrelated business income of die field unit except for rental income arising fncn debt-fmanced real pmpeily-.

NOTE: Cbap ten not already involved in gambling (except rallies) cannot begin. All gambling acliviliea (eicept raffles) MUST immediately cease.

Chaptos shall not engage in any activilio dud directiy Or indirectly ntppoR bingo, pull-labs, instant bingo or other games of chance including "casino nighl" except raflks as sInicMred below.

Revenue is exempt if substantially all the rallle activi^ (83% or more) is earned on b>- volunteers, raffles are conducted occasionally (no more dian once a year), and tbe laOle must be conducted

over a short period of time (less than 90 days duration from start to finish).

Chapters dial conduct a raffle must: A) Fully comply widi all federal, state and local laws. B) Report die full scope of gaming activitiei in annual fmancial reports, (if required),

and in internal reports to their Board and their auditors. C) Document control measures thej- take lo ensure proper stewardship.

1 I. Doesyouichaptcr or ccgionoblBiiirental reveiHKfrom real property v ; h i c h v , a i w b i e U t o d e b l f m t n c m s d u n t 4 ^ c u n < M r ^

^ Ifyes, what percentage of the total space is rented out?

2. Two areas that need clarification regarding unrelated business income are bingo activities and rallies. Bingo [dayed on distributed cards, widi numbers called out

3 and winncn physically present to claim die prize is exempt from unrelated business income. Does y-our field unit carry on such bingo games as are described here? * ^

* Other forms of bingo, such as canls distributed and scratched, pull-tab distributions, and bingo played on video machines should be detailed as uniElaled business

income on the worksheet below under the column, 'gaming activities ~

3. A form of raflle activity consists of w-ork by Red Cioss penonncl virmally all of whom are vohinteen selling nflle tickets for a donated priie.

^ This docs nol create unrelated business income. Does your field unit carry- on raffles as described above? *

* Other forms of raffie, such as by paid persons distributing tickets vi-ilh purchased prizes, should be detailed as unrelaled business income on die

worksheet below under the column, 'gaming activities.'

^ 4. Doesyourunit participate in any other form of unrelated business activity not already covered on diisform?

All paid advertising income activities need to be pre-approv-ed b> die Advertising Unit al National Headquarters. American Red Cross policy pmbibiting the issuance

ofendorsements of commcniial concerns remains unchanged.

Type of Unrdated Business Activity:

* TOTAL CROSS REVENUE (INCOME)

Expenses:

Salaries and Benefiu

TranqMrtation, Meals and Lodging

Conferences / Meetings

Training Fees

Supplies

Program Materials

PrDfcssional Fees

Communicaiions / Tclcphnie

Postage and Shipping

Decrease /(Increase) in (nvcniory

Miscellaneous Odier Expenses (describe):

TOTAL EXPENSES

' NETlNCOMEfrolDUDTtlMcdBusiBeiiActivity

NHQ, Cbqiler Reporting

Aeceunt

510-320

531.532*537

633 & 634

34510

550

360

390

673

674

.

Gaming Activities*

0

0

0

0

0

0

0

0

0

fl D

0

0

0

0

Advertising Saks

0

0

0

0

a 0

0

0

0

0

0

0

0

0

0

' eicept mast bingo and most raffles

18050 08/)D/2010l5:18:I8

IRS Page 3

37






Supplemental Information for the IRS Farm 990 and 990-T

For the Fiscal Year Ended June 30,2010 PARTX (coat.)

VU. SPECIAL EVENTS

Identify die portion ofgross special events revenue (as reponed on die ACFS. Page 15, Lme 10) n:presenling a contribution (amouni repotted as tax deductible to tbe donor) and prov-ide additional detail on the direct cost of ^lecial events.

REVENUES:

Amount Representing Fair Value of Goods / Services Provided

Amount Representing a charitable conlribtilion (repotted ai tax deductible to the donor)

EXPENSES:

' ' Cash Prizes

Non-cash Prirci

^ Rent/Facility Costs

Odier Direct Expenses

Direct Expense Total

Net Income Summaiy

V i n . IN-KIFn> (NONCASH) CONTRIBUTIONS (DONATED MATERIALS & DONATED PROPERTY/EQUIPMENT)

Please provide additional detail as to the nature of donated materials and donated pmpeity & equrpment received during the fiscal year.

Alexandria, LA

7.672

61,116

68.788

3.162

10.806

34,292

POSTED: FINAL

Books aid Publications

Clodiing and Household (joods

Food Inventory

Cars and Other Vehicles

Securities - Publicl>- Traded

Securities - Partnership, LLC, or Tnist Interests

RealEstao

Odier (please describe on Ime 17)

SUPPLIES, MATEWALS

18 TOTAL Noncash Comributions Reported

Nnmbcr of Contribntiou

• 3

0

0

0

37

37

79

Revenue Reported

0

0

661

0

0

0

0

2S,713

26,374

Number of Forms 8283 received for which j-ou completed Part IV, Donee Acknowledgemenl during die fiscal year

Did you dispose of tangible personal property for which y-ou filed Form 8282?

If yes, how many Forms 8282 were filed during die fiscal y-ear?

NHQ, Charter Reporting IRS P ^ e 4

18030 08/30/201015:18:18

3B




American Red Cross


Signature Page For tbe Fiscal Year Ended June 30,2010

POSTED: FINAL

P A R T XI

Alexandria. LA

1 btnre rcvlemil this r c ^ r t mid bated on m j IcMwIedcc I t * flaasielal i t n t t n c a O , Dsa IRS Form V90/9M^T, and a lbc r iBfartMrtM I tuht led bi fhb report ,

lUriy pn*et i l . ta nO materia] r npec t s , dw flnwicnl nndi t ia i s aiid t i n fcnil t i nf chapter operatiana Bi af and far tbe ) ^ r ended JuiM 10,10

' ^ : m u -: .S :^o fU> ..7r- zoio ^ > PREPARER'S SIGNATURE

llticli BoytJn

^ • DATE

n ^3i«) 442-6621" u |rbciylcin@c«nl»redcroii^>rg

> 'Kt£PARER'SNAME

, 1

>• PREPARER'S PHO^fE • PREPARER'S E-MAIL

TmAnj jlmurphyigiwnlaredcioat oijj

> CHAFTER EXECUTIVE'S NAME »• CHAPTER EXECimVE'S PHONE >• CHAFTER EXECUTIVE'S E-MAIL

• CHAPTER AOVISORY AUDIT GROUP MBMBEK-SStONATORE

?M^0/0 ••DATE

|Gol(ia Mt^ain t(3l«)64fr-3«l I bjiniigaiageailhl ink.net

• CHAPTER ADVISORY AUDIT GROin* MEMBER'S NAME PHONE • CHAFFER ADVISORY AUDIT GROUP MEMBER'S • CHAPTER ADVIOSRY AUDIT S I O U P

MEMBER'S EMAIL

NHQ. Cbt^ler ReportiRB SIfflfATUREPAGE

lt0500S/]0/Z010 13:18:18

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OTHER INFORMATION

40

Infopath Form Page 1 of4

American Red Cross

FYIO Annual Chapter Financial Statetneats

for Central Louisiana Chapter Supplemental information for the IRS Form 990 and 990-T


POSTED: FINAL

18050

I. COMTENSA'nON / PAYROLL

NOTE: Include salaiy. fees, bonuses. scvcTaiK£paynientj.caninliution3ioeTriployeebenefIi plans, inoviDg expenses. derciredGon)pcDsaiian.repDru

All qnestiOM in this section should be answeitd for Ibe 2009 Calendar Year (Jan I -Dec 31.2009)

Nninba of cn^toycci paid nviie ibaa SlOO.OOOdon^ Ac Calendu Ytai {if noiie. list "^^

Number of onployeea paid mote Uian S250.OOO during die Calendar Year (if none, list "0").

• p icee complete a tapplemental salary farm (available on main ACFS page) fbr every person paid more llun S250.000 during die Hual year.

Nnmbcr ofcnqiloyeca reported on Form W-3. Transmittal of Wage and Tax Statements.

filed for die Calendar Year. |

Number reported in Box 3 of Form 1096. Annual Summary and Transminal of US Infbrmation Retuins

filed for tbe Calendar Year.

Number of finms W-2C included in your response to question #4.

Number orvohmteen at your chapter (estimate if necessary)

7 Fed ID «(EIN) Used for Payroll (Muit be Nine Digils)

n . INDEPENDENT CONTRACTORS

Include independenl contractors dial received {ompensatian for services, whether professional ot odier. Indcperidcnt conltaclors inchide organizatiins as well as individuals, and can

include pmfessional ftindraisers. taw liims, accounting firms, publishing companies. truDagemenl companies and inveslmem management conqjinics.

Also please do nol use ampersands {3c) and odier characters like back slashes (/).

List Ihe two highest paid persons (not en^kiyccs) or conânies for seivices in excess ofSZSO.OOO dating (be Calendar Year.

Name AddrcM Zip Code AmoBDl Paid t y p e or Service

Peumi Corporation 1600 Harris St. Alexandria. LA 909.249

10 Number of persons' conqianics paid more than tlOO.DOO for services during die Calendar Year (if none enter "0")

11 Auditrees(accountS9l) 8,550

i l l . PERSONAL LOANS

Personal Loans Between ARC onic iab and the Ch^ ie r or Region

Supidemental IRS 990 and 990-T InforiDatlon. Section i n . Personal Loans

Note: Per die field correspondence, American Red Cross Voluntaiy Saibanes-Oiky Qimpliance dated Febiuaiy 17,2004. die American I M Cross prohibits granting pcTS^^^

loans Bum Red Cross fluids or accounts to cn^loyees and volunlccrs ataU levels of die Red Cross oiganization, induding mcnd)ers ofthe Eovemiog boards. Tbis prohibition

does nol rcsoicl necessary cash advances approved b accordance with Red Cross policies and procednies for travel relocation, or other oflkial Red Cross acdvities.

' ^ 1. As of Jnne 30. 2010 does die cbîer or region have any receivables due fiom oflicers. directora. nusiees or key employees?

13 IfVca." indicate tbe total amount: I OT

* Attach a schedule listing each person's name, oftkial function, amouni owed by him or her. and inleresi rate. Inchide in the catôiy'Receivables due ftomoflicials," travel

advances tbi individuals who are canying a balance in excess ofSI.OOO AND whose balance has been outstandmg for 120 days or more. "Key emptoyecs" are persons having

responsibilities o'powers l imibi to those ofoniccTS. direcn^rs, or trustees. This mchidcs die chief nuin!«cment and adminislradve ofRdals of the unit, bul ii does not inchide

beads of separate dcpattmenis widijn the unit.

2. As of June 30. 2010 does die chapter or region have any payables due to oflicers, directors. tnisicc«. or key en^toyees (as defintd above)?

IS If "yei." indicate Ihe total amount

* Aiudi a schedule listing each person's name, official flinciion, amount owed hun or her. and inlcrcst rale.

NHQ Finance. Chapter Repoitii^ I R S Page 1

18050 08/30/201015:18:18

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American Red Cross

PARTX (cont)


for Central Louisiana Chapter Supplemental Information for the IRS Form 990 and 990-T


P O S T E D : F I N A L

Alexandria. LA

IV. LOBBY E X f E N D m i R E ACTIVITY

Thb page contains tnfcrmation about bbbying expenditures incuired by Ihe field unit This schedule rnust inchide ALL tobbytng expenses incuind.

Expenses incurrtd as part of your state's lecognizcd stale relations program AND expenses incuired fbr any independent

oulsale lobbyist which is not part of die ftate relations program must be shown bctow.

la. Hal die chapter attempted to influence national, state, or local IcgisUtion, inchiding

I any attempt to infhicncc public opinion on a tegisladve matter or referendum?

^ lI"yes,"inaicateiticiDta\V*Aying expenses intuned

* Describe below at I .C . in detail, the lobbying activities undertaken, (attach separate sheet, if necessaiy).

lb lfyQtt»Bs*ewil"ycs" la the questbo above, wasthclobhying activity

coaducleil thiough the use of:

^ a Volunteers

* b Paid Staffer Management (indude compensation

in expenses rcponed below m Lines 5 -10)

^ c. Media AdvenisemenB '

' d. Mailings to Members. Legislafors, or the Public

^ t . Publications, or Published or Broadcast Statements

B f Grants m OOicr Organizations for Lobbying Puiposes

g Direct Contact with Legislaton, Tbcir Staff. Govemmcni

' Oflkials. or a Legislative Body

h. Rallies. Demonslrationa. Seminars, Conventions.

"* speeches. Lecnires. or any other means

" i. CHher Activities

12 TOTAL Lobbying Expenditures

'Total should agree wiOi the amount indicatedonQiiestiDn#l above.

No

No

No

No

No

No

No

No

No

AiainHtt

0

•> 0

0

6

0

0

0

I c Please provide a detailed description of die lobbying activiiy(i) (attach a separate sheet if necessary):

V. DIRECT r a O C R A M REVENUE

Direct revenue (exchiding grants and connibutians) must be reported akingside die related program that generated Uic revenue.

All revenue lepDited on Page3 of die ACFS. Lines 9 (Conuacis) and 10(ProdNcls and Services), must be included in this schedule.

14 Services lo Cbapicis

15 Seivices to Aimed Forces (SAF)

16 Disaster Services

17 Biomedical Seivices

18 Healm Services


20 International Sciviees

^ ' TOTAL Ditecl Rwctuie

PSC

05

10

20

30

40

60

70

Amount

0

0

2,151

0

79.092

0

0

I U 4 3

18050 08/30/201015:18:18

NHO. Chapter Reporting IRS Page 2

42




American RedOrow

FYtO Annual Chapter Financial Statements for Central Louisiana Chapter

Supplemental Information for the IRS Form 990 and 990-T

For the Fiscal Year Ended June 30, 2010

POSTED: FINAL

PARTX (COM.)

VL UNRELATED BUSINESS INCOME

TUs page contains jnfbrmation about unrelated business income ofdie field unit except fbi rental income arising from dehl-financat real property.

NOTE: Cbapten lut alrcMly Involved In gambling (eicepi raflks) cannM begin. AD gambling activities (except raflles) MUST immediate cease.

Chapten sbsll not ei^age in any acdvitics that directly or indirectiy support bingo, pull-tabs, instant bingo or other games of chance inchiding "casino night" except raflks as structured below.

Revenue is exen^t if SNbslandalty an die laffk scliWty (85% or more) is carried on by volimlccis. raffles are conducted occasionally (DO more dian once a year), and die raflte nmst ^

over a short period of time (less dun 90 days duration from Stan n finish).

Chapters that coaduci a raffle must: A) Fully comply with «U McnL state and IOUIHBWS. B ) Report Ihe fiill scope ofgaming activities in annual financial reports, (irrcquired).

and in internal reports lo Uieir Board and dieir auditor*. C) Document coniroi measures diey take n ensure proper stewardship

1 1. Docs your chapter or region obtain icuul revenue flom real property which was subject to debt fmandng during die current fiscal ycai? '

2 iryes.whalpercentageofdielotalspaceisrentedout? |

2. Two areas dial need clarificatian reganling unrelated business income are bingo activities and raflles. Bingo played on distributed cards, with numbers called out

3 in i winners physically present m claim the prize is eien^ii from unrelated business hicome. Docs your field unit carry on such bingo games as are described here?

* Odicr forms of bingo, such as caids distributed and scratched, pull-tab disvibutions. and bingo played on video machines should be detaUtd as unrelated business

incomeonlhewoiksbcet below under the column, "gaming activities."

3. A form of lallk activity consists of work by Red Cross personnel virtually all of whom are volunteers selling raflle tickets (or a donated prize.

^ This docs not create umclatcd business income. Does your Ticld unit C3"y on raffles as described above? *

* OlbcT fonns of latllc. such as by paid persons distribnting licktls wiib poichastd prizes. staouM be d ^

worksheet bckiw under the cohimn. 'gaming activities."

^ 4. Docs your unit paiticipBie inanyotherlbimofunrelatedbusinessactivily not already covered on Has fbrm? All paid advertising income activities need to be prc-^rovcd by the Adveniiing Unit al National Headquarters. American Red Cross policy prohibiting the issuance

of endorsements of commercial concerns remains unchanged.

T>pc of Unrelated Business Activity:

* TOTAL GROSS REVENUE (INCOME)

Expenses:

Salaries and Beneflls

Transportation. Meals and Lodging

Conferences / Meetings

Training Fees

Supplies

Program Materials

Professional Fees

Communications / Telephone

Postage and Sbippit^

Decrease / (Increase) in Inventory

Miscellaneous Odiet Expenses (describe):

" TOTAL EXPENSES

^° NET INCOME tfom Cnrtlated Bnslness Activity

NHQ. Cbaptei Reporting

Acconnt

510-S20

531.5324537

633 & 634

54S10

550

560

590

673

674

Gaming Actlvltlrs*

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

Advertising Sales

0

a

0

0

0

0

0

0

0

0

0

6

0

0

0

* eicept most biigo and man rallies

iaO50 08/30/201015:18:18

IRS Page 3

43




American

PARTX (coat)

VIL SPECIAL EVENTS

FYtO Annual Chapter Financial Statements for Central Louisiana Chapter

Supplemental Infonnation for the IRS Form 990 and 990-T

For the Fiscal Year Ended June 30, 2010

Identify the portion ofgross qiecial events revenue (as reponed on the ACFS. Page 15, Line 10) rqireseniing a conttibution (amonni repoiled as lax deductibk lo the donor) and provide additional detail on die direct cost of special events.

REVENUES:

' Amount Representing Fair Vahie of Goods / Services Provided

Amount Representing a charitabU contribution (reported as lax deductible lo die dooof)

Gross Revenue

7,672

61.116

68.788

POSTED: FINAL

EXPENSES:

Cash Prizes

Non-cash Prizes

Rent/Facility Costs

Odicr Direct Expenses

tercet Expense Total 9

Nel Income Summaiy

3,162

10,806

54,292

VUI. IN-KIND (NONCASH) CONTRIBUTIONS (DONATED MATERIALS & DONATED PROPERTY/EQUIPMENT) '

Please provide additional detail as to the nanuc of donated materials and donated piopcity & equipment received during the fiscal year.

13

14

Books and Publications

Clothing and Household Goods

Food Inventory

Cars and Othei Vehicles

Securities - Publicly Traded

Scouiiics - Paitntiship. LLC. ot Tros\ Inititsts

'* Real Estate

Other (please describe on line 17)

" SUPPLIES. MATERIALS

18' TOTAL Noncash Contributions Reported

Number of Contrlbntloni

5

0

0

a

37

37

' 79

Revenue Reported

0

0

661

0

0

__ 0

0

15,713

26J74

Nurrd>crofForms 8283 received for which you convicted Part IV. Donee Acknowledgement during the fiscal year

Did you dispose oflangible personal pioperty fbr which you filed Fonn 8282?

If yes. how many Forms 8282 were filed during the fiscal year?

NHO. Chapter Reporting IRS Page 4

1805008/30/201015:18:18

44

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