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San Luis Obispo County YMCA, Inc.

Financial Statements

December 31, 2015

C O N T E N T S

Page(s)

Independent Auditors’ Report on the Financial Statements 1

Financial Statements

Statement of financial position 2Statement of activities and changes in net assets 3Statement of functional expenses 4Statement of cash flows 5 - 6Notes to financial statements 7 - 18

Independent Auditors’ Report on the Supplementary Information 19

Schedule of program service expenses 20

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ASSETS

Current Assets

Cash and cash equivalents 585,687$

Accounts receivable, net of allowance for doubtful accounts of $12,500 38,557

Pledges receivable, net of allowance for doubtful pledges of $8,527 23,600

Promise to give land lease receivable, current 3,200

Contracts and grants receivable 102,713

Prepaid expenses 10,932

Total current assets 764,689

Long-term Assets

Restricted cash, capital fund 390,913

Long-term pledges receivable 38,092

Promise to give land lease receivable, less current portion 35,200

Property and equipment, net of accumulated depreciation 418,177

Total long-term assets 882,382

Total assets 1,647,071$

LIABILITIES AND NET ASSETS

Current Liabilities

Accounts payable 98,524$

Accrued compensation 86,744

Deferred revenue 213,402

Current maturities of capital lease obligations 22,274

Current maturities of note payable 20,465

Total current liabilities 441,409

Long-term Liabilities

Capital lease obligations, less current maturities 10,413

Note payable, less current maturities 269,580

Funds held for others 6,855

Total long-term liabilities 286,848

Total liabilities 728,257

Commitments and Contingencies

Net Assets

Unrestricted 317,796

Temporarily restricted 601,018

Total net assets 918,814

Total liabilities and net assets 1,647,071$

See Notes to Financial Statements.


Statement of Financial Position

December 31, 2015

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Temporarily Permanently

Unrestricted Restricted Restricted Total

Public Support and Revenue:

Public support:

Donations 230,334$ 496,375$ -$ 726,709$

In-kind donations 67,690 - - 67,690

Special events, net of direct costs

of $9,522 29,577 - - 29,577

Total public support 327,601 496,375 - 823,976

Revenue:

Program services 2,003,832 - - 2,003,832

Program services - state and local

government contracts 337,044 - - 337,044

Program services - federal

government contracts 162,394 - - 162,394

Membership 447,794 - - 447,794

Merchandise, net of direct

costs of $5,867 9,966 - - 9,966

Loss on disposal of property

and equipment - - - -

Other income 6,950 - - 6,950

Total revenue 2,967,980 - - 2,967,980

Net assets released from restrictions 105,700 (105,700) - -

Total public support and revenues 3,401,281 390,675 - 3,791,956

Functional Expenses:

Program services 2,605,760 - - 2,605,760

Management and general 523,676 - - 523,676

Fundraising 66,088 - - 66,088

Total functional expenses 3,195,524 - - 3,195,524

Change in net assets 205,757 390,675 - 596,432

Net assets - beginning of year 112,039 210,343 - 322,382

Net assets - end of year 317,796$ 601,018$ -$ 918,814$



Statement of Activities and Changes in Net AssetsYear Ended December 31, 2015

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Program ManagementServices and General Fundraising Total

Personnel costs:Salaries and wages 1,516,224$ 204,996$ 45,044$ 1,766,264$ Employee benefits 132,409 32,404 1,932 166,745 Payroll taxes 176,558 16,951 3,455 196,964

Total personnel costs 1,825,191 254,351 50,431 2,129,973

Bad debt - (9,105) - (9,105) Contract services 138,169 78,277 2,500 218,946 Depreciation 49,311 2,595 - 51,906 Dues and national fair share fee 50,205 3,917 3,406 57,528 Field trip admissions and supplies 47,970 10,172 1,344 59,486 Field trip travel 86,516 10,571 165 97,252 Insurance 20,317 5,250 - 25,567 Interest 17 16,228 - 16,245 Miscellaneous - 7,880 - 7,880 Occupancy 151,142 89,443 - 240,585 Postage 85 5,241 300 5,626 Program fees 49,635 1,148 - 50,783 Promotion and printing 13,760 5,273 4,346 23,379 Small equipment 18,995 5,473 - 24,468 Supplies 146,528 27,730 3,596 177,854 Telephone 7,919 9,232 - 17,151

Total non-personnel costs 780,569 269,325 15,657 1,065,551

Total functional expenses 2,605,760$ 523,676$ 66,088$ 3,195,524$



Statement of Functional ExpensesYear Ended December 31, 2015

Supporting Services

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Cash flows from operating activities:

Change in net assets 596,432$

Adjustments to reconcile the change in net assets to net

cash provided by operating activities:

Depreciation 51,906

Bad debt expense (9,105)

Amortization of promise to give receivable, land lease 3,200

Changes in operating assets and liabilities:

Accounts receivable 960

Pledges receivable 29,570

Contracts and grants receivable (4,935)

Prepaid expenses (8,993)

Accounts payable 41,350

Accrued compensation 2,167

Deferred revenue 76,622

Funds held for others 1,443

Net cash provided by operating activities 780,617

Cash flows from investing activities:

Purchase of property and equipment (52,034)



Statement of Cash FlowsYear Ended December 31, 2015

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Cash flows from financing activities:

Principal payments on capital lease obligations (24,172)$

Principal payments on note payable (19,553)

Net cash used in financing activities (43,725)

Net increase in cash and cash equivalents 684,858

Cash and cash equivalents, beginning of year 291,742

Cash and cash equivalents, end of year 976,600$

Supplementary disclosures of cash flow information:

Cash, unrestricted 585,687$

Restricted cash, capital fund 390,913 Total cash 976,600$

Interest paid 16,245$

Noncash investing and financing activities:

In-kind donations of services and use of facilities 67,690$



Statement of Cash Flows - Continued

Year Ended December 31, 2015


Notes to Financial Statements

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Note 1. Operations and Summary of Significant Accounting Policies

Nature of operations:

The San Luis Obispo County YMCA, Inc. (“the Association”) is a California non-profitcorporation with a mission of developing the total person – spirit, mind, and body – through values based programs that build strong kids, strong families, and strong communities in San Luis Obispo County. Established in August of 1956, the Association offers programs which benefit a variety of audiences through education in the development of interpersonal skills, the exploration of personal interests, and the cultivation of values and skills which lead to positive behaviors. These program focus areas include teens, after school, day camps, and youth activities.

In addition, the Association is an advocate for healthy lifestyles and well-being. The Association’s membership and enterprise operations are aimed at providing adults and families with the support, guidance, and resources needed to achieve greater health. Members are provided with access to fitness facilities, classes, and a variety of other amenities.

The Association is governed by an elected board of directors and officers responsible for the development of policies. The Chief Executive Officer and staff conduct the Association’s activities in accordance with board-established policy.

Basis of accounting:

The financial statements are presented on an accrual basis, which recognizes income when earned, and expenses when incurred.

Financial statement presentation:

To ensure the observance of limitations and restrictions placed on the use of resources, the accounts of the Association are maintained in accordance with the principles of fund accounting. The Association has presented its financial statements in accordance with generally accepted accounting principles for not-for profit organizations. Under this guidance, the Association is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets.

The Association reports gifts of cash and other assets as restricted support if they are received with donor stipulations that limit the use of the donated assets. When a donor restriction expires, that is, when a stipulated time restriction ends or a purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets andreported in the statement of activities as net assets released from restriction.



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A summary of the net asset categories included in the accompanying financial statements is as follows:

Unrestricted Net Assets: Unrestricted amounts represent all net assets that are not subject to donor-imposed stipulations. They may be designated for specific purposes or locations by action of the Board of Directors. Contributions with donor-imposed restrictions that are met during the same year as the contribution is made are included in unrestricted support that increases unrestricted net assets.

Temporarily Restricted Net Assets: Temporarily restricted amounts represent deferred gifts that are subject to donor-imposed restrictions, either for a specific purpose or subject to the passage of time. When the restriction expires, the net assets of this fund are reclassified to unrestricted net assets.

Permanently Restricted Net Assets: Permanently restricted amounts represent those assets subject to donor-imposed restrictions that must be maintained permanently by the Association. Generally, the donors of these assets permit the Association to use all or part of the income earned on related investments for general or specific purposes.

Public support and revenue:

All public support and revenue is considered to be available for unrestricted use unless specifically restricted by the donor or the terms of a grant. Revenue from public support is recognized at the time an unconditional promise to give or transfer of assets is made. Revenues from membership dues are recognized over the terms of the memberships. Revenues from program fees are recognized over the terms of the program and the period of service provided. Cost reimbursement government grants are recognized as revenue in the period the qualifying allowable expenditures are incurred. Amounts collected but unearned are reflected in the statement of financial position as deferred revenue.

Donated services and assets:

The Association receives significant donations of time and services from members of the community and volunteers related to program operations, special events, and fund-raising campaigns. Donated services are only recorded in the financial statements to the extent that those services create or enhance a nonfinancial asset or meet the following criteria: a) the service requires specialized skills, b) the service is provided by individuals who possess those skills, and c) the service would typically need to be purchased if not contributed. Such amounts totaled $21,735, for the year ended December 31, 2015.



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Use of donated facilities:

In some cases, nominal or no rents are paid by the Association under the terms of various agreements with local municipalities for programs such as after school care, teen centers, and day camps. These agreements require the Association to fulfill certain conditions annually. The Association recognizes in-kind contribution revenue and a corresponding expense in an amount approximating the annual estimated fair-value rental of the properties. The fair value of donated facilities is determined based on the amount of rent charged for comparative facilities in the area. Such amounts totaled $45,955 for the year ended December 31, 2015.

Funds held for others:

The Association follows the authoritative guidance in the Not-for Profit Entity, Revenue Recognition, Agent topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). This Standard establishes standards for transactions in which the Association accepts assets from a donor and agrees to transfer those assets, the return on investment of those assets, or both, to a specified beneficiary for a not-for profit purpose that is specified by the donor. The liability is reflected under funds held for others on the accompanying statement of financial position.

During the year ended December 31, 2015, the Association acted as the fiscal agent for the John W. Callahan Heart Safe Project, for which Lynne Callahan is the representative and also serves on the Association’s board of directors.

Scholarships:

The Association awards scholarships to deserving individuals, families, and groups to enable them to participate in the programs and use the facilities. These scholarships are awarded based upon financial need and are provided by a fee reduction. Total revenue is reported net of scholarships awarded.

Use of estimates:

The preparation of the financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Actual results could differ from those estimates.

Fair value measurements:

The Fair Value Measurements topic of the FASB ASC, establishes a framework for measuring fair value. That framework provides 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 unobservable inputs (level 3 measurements). The three levels of the fair value hierarchy are described below:



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Level 1 – Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Organization has the ability to access.

Level 2 – Inputs to the valuation methodology include: quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in inactive

markets; inputs other than quoted prices that are observable for the asset or liability; inputs that are derived principally from or corroborated by observable

market data by correlation or by other means.

Level 3 – Inputs to the valuation methodology are unobservable and significant to thefair value measurement.

The asset or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs.

The donated services, assets, and use of facilities recorded by the Association have been recorded at fair values, based on management’s estimate of fair value on a non-recurring basis from comparisons of similar assets or services or from the value as provided by the donor. This is considered Level 2 of the fair value hierarchy.

The preceding method described may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, although the Association believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain donated services, assets and use of facilities could result in a different fair value measurement at the reporting date.

Cash and cash equivalents:

The Association considers cash equivalents to be all short-term securities purchased with a maturity of three months or less.

The Association maintains cash balances with financial institutions located in California. Accounts at these institutions are insured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000. As of December 31, 2015, the Association held cash in financial institutions in excess of federally insured limits.

Cash balances held for long-term restricted purposes are shown as restricted cash on the balance sheet.



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Accounts receivable:

Management has determined that an allowance for doubtful accounts is necessary due to prior collection experience and the amount of aged receivables. The Association’s policy is to send all 60 day past due accounts two notices. After the second notice, the past due accounts are sent to collections, of which if paid, the Association will receive 50%. Balances that are still outstanding after management has used reasonable collection efforts are written off through a charge to the allowance and credit to the receivable balance. In evaluating the collectability of individual receivable balances, the Association considers many factors, including the age of the balance, the customer’s payment history, customer current credit worthiness, customer payment terms and current economic trends. The remaining balance is expected to be fully collectible within one year of the year end.

Pledges receivable:

Pledge receivables are recognized at fair market value as revenues in the period in which there is sufficient evidence in the form of verifiable documentation that an unconditional pledge was received. Conditional pledges are recognized when the conditions on which they depend are substantially met. Unconditional promises to give that are expected to be collected within one year are recorded at their net realizable value. Unconditional promises to give that are expected to be collected over periods in excess of one year are recorded at the present value of estimated cash flows beyond one year. Amortization of the discount is included in donation revenue. The allowance for uncollectible amounts is estimated based upon historical collection rates and specific identification of uncollectible amounts.

Promise to give land lease receivable:

The promise to give and lease receivable is based on the 55-year land lease with the City of San Luis Obispo and represents donated use of facilities (See Note 9).

Contracts and grants receivable:

Contracts and grants receivable are mainly from governmental agencies. The Association has determined that an uncollectible allowance is not required, and the balance is expected to be fully collectible within one year of the year end.

Property and equipment:

Purchased property and equipment are stated at cost and donated assets are valued at their estimated fair value on the date donated. All assets are depreciated over estimated useful lives on a straight line basis. Repairs and maintenance and small equipment purchases are expensed as incurred. Expenditures that significantly increase asset values or extend useful lives are capitalized. Upon retirement, sale or other disposition of property and equipment, the cost and accumulated depreciation are eliminated from the accounts and gains or losses are included on the statement of activities.



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Estimated useful lives are as follows:

YearsBuilding 50Leasehold improvements 5 – 39Furniture, fixtures and equipment 5 – 7Website 5Loan fees 15

Income tax status:

The Association’s activities are generally exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the CaliforniaFranchise Tax Code. Since the Association is exempt from federal and state income tax liability, no provision is made for current or deferred income tax expense. The Association is not a private foundation. Management is not aware of any transactions that would impact the Association’s tax-exempt status.

For the year ended December 31, 2015, management of the Association is not aware of anymaterial uncertain tax positions to be accounted for in the financial statements under the principles of the Income Taxes topic of the FASB (ASC). The Association recognizes interest and penalties, if any, related to unrecognized tax benefits in interest expense.

All tax exempt entities are subject to review and audit by federal, state and other applicable agencies. Such agencies may review the taxability of unrelated business income, or the qualification of the tax-exempt entity under the Internal Revenue Code and applicable state statutes. With few exceptions, the Association is no longer subject to U.S. federal income tax examinations for years before 2012 or state income tax examinations for years before 2011.

Functional expense allocations:

Expenses that can be identified with a specific program or supporting service are charged directly to the program or supporting service. Expenses which apply to more than one functional category have been allocated based on estimates made by management.

Advertising:

The Association expenses advertising costs as incurred. Promotion and printing expense for the year ended December 31, 2015 was $23,379.



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Note 2. Pledges Receivable

Pledges receivable at December 31, 2015 are as follows:

Expected to be collected within one year $ 34,460Expected to be collected in one to five years 40,000

Total pledges 74,460Less discount to present value at 5% (4,241)Less allowance for doubtful pledges (8,527)

Total pledges, net 61,692Less current portion (23,600)

Total long-term pledges receivable $ 38,092

Note 3. Property and Equipment

Major classes of property and equipment and accumulated depreciation are as follows atDecember 31, 2015:

Building $ 669,856Leasehold improvements 314,490Furniture, fixtures and equipment 255,430Website 10,600Loan fees 6,156

1,256,532Less accumulated depreciation (838,355)

Total property and equipment $ 418,177

Depreciation expense for the year ended December 31, 2015 was $51,906.

Note 4. Deferred Revenue

At December 31, 2015, deferred revenue consists of the following:

Contracts and grants $ 100,758Events and miscellaneous 55,300Membership 47,804Program 9,540

Total deferred revenue $ 213,402

Note 5. Overdraft Protection

During the year ended December 31, 2015, the Association had an overdraft protection agreement with Rabobank, N.A. The agreement allows for borrowings up to $50,000 witha maturity date of September 15, 2043. Interest accrues at the Wall Street Journal Prime



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Rate (3.50% at December 31, 2015) plus 3%. There was no outstanding balance as ofDecember 31, 2015. The agreement is unsecured.

Note 6. Capital Lease Obligations

The Organization leases fitness equipment under capital lease obligations. The capital lease obligations have been recorded in the accompanying financial statements at the present value of future minimum lease payments. The cost of assets acquired under the capital leases totaled $72,220 for the year ended December 31, 2015. Accumulated depreciation on assets under the capital lease totaled $24,256 at December 31, 2015. Depreciation expense on assets recorded under the capital lease totaled $14,443 for the year ended December 31, 2015.

Capital lease obligations consist of the following at December 31, 2015:

Macrolease, 0% implicit rate of interest at time of signing, payable in 36 monthly installments of $1,112, due October 15,2016. $ 12,234

Macrolease, 4.12% implicit rate of interest at time of signing, payable in 36 monthly installments of $894, due November 1, 2017. 20,453

32,687

Less current maturities (22,274)

Total capital lease obligation,less current maturities $ 10,413

At December 31, 2015, future minimum lease payments under the capital lease obligations and the net present value of the future minimum lease payments are as follows:

Years ending December 31,

2016 $ 22,9272017 10,646Total future minimum lease payments 33,573Less amount representing interest (886)Present value of future minimum lease payments $ 32,687



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Note 7. Note Payable

Note payable consists of the following at December 31, 2015:

Mortgage payable, collateralized by building, with a fixed interest rate of 5.00%. Payable in 180 monthly installments of $2,900, with the final payment due December 20, 2027. $ 290,045

Less current maturities (20,465)

Total note payable, less current maturities $ 269,580

Aggregate maturities of note payable at December 31, 2015, are as follows:

Years EndingDecember 31,

2016 $ 20,4652017 21,5462018 22,6642019 23,8402020 25,048Thereafter 176,482

$ 290,045

Note 8. Grant Requirements

The Association receives a number of grants from various local, state, and federal governmental agencies. These grants are subject to audit by the corresponding oversight agency as to allowable costs paid with governmental funds and as to the share of costs contributed by the Association. The Association could be liable for as much as the full amount of governmental funds expended for the year if, under audit, the oversight agency were to determine that all costs charged to the project were disallowed.

The Association was notified of a California Department of Education audit related to the 21st Century Grant at their Shandon location. As part of the audit, in April 2016, the Association was required to provide certain support for the expenditures made under the requirements of the grant. The Association did not have the required support documentation readily available at the time of the audit, which resulted in an audit finding. The Association was given 45 days to deliver the documentation. Management is unable to determine potential liability regarding this audit as of the date of this report, but does not believe it will result in a potential liability that would be material to the financial statements, and, as such, have not recorded a liability.



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Note 9. Commitments and Contingencies

Operating Leases:

The Association leases childcare and youth facilities under annual agreements. The payments or donated use of facilities related to these agreements are recorded as a component of occupancy expense.

The Association leases the land under the footprint of the main facilities building that is owned by the Association from the City of San Luis Obispo for a basic minimum annual rent of $1. The land lease has a term of 55 years and was originally executed as of December 31, 1977 (expires February 28, 2033). In 2012, the land lease was valued using an appraisal performed by an independent firm, which was based on factors such as the subject’s size, location, and zoning and also considered the current economic rent of several comparable ground leases and consultations with leasing agents and brokers. The originalcontribution was recorded as temporarily restricted, due to the time restriction. As the time restrictions are met, an amount is reclassified on the statement of activities and changes in net assets as net assets released from restrictions. The rent expense related to this land lease for the year ended December 31, 2015 was $3,200. The promise to give land lease receivable balance related to this land lease was $38,400 as of December 31, 2015, and is expected to be collected through use of the land as follows:

Within one year $ 3,200In one to five years 16,000Thereafter 19,200

Total land lease receivable $ 38,400

The Association has equipment leases, which is classified as an operating lease. The terms of the long-term equipment leases extend through March 2019. Rent expense relating to the leases is $4,848 for the year ended December 31, 2015. Future minimum lease payments under this long-term equipment lease agreements as of December 31, 2015 are as follows:

Years EndingDecember 31,

2016 $ 4,5672017 4,5672018 2,0332019 297

$ 11,464

.



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Note 10. Temporarily Restricted net Assets

As of December 31, 2015, temporarily restricted net assets related to time and program donor restrictions are as follows:

Youth development $ 120,028Capital campaign 390,913Financial assistance 10,000Food and fun program 10,000Land lease (time restriction) 38,400Roller hockey project 3,677STEM project 5,000Unexpected operational costs 20,000Youth lacrosse 3,000

Total temporarily restricted net assets $ 601,018

Note 11. Retirement Plan

The Association enrolled as a participant in the National Young Men’s Christian Association, Inc. Retirement Fund, effective July 1, 1988. Contributions under the defined contribution plan are paid jointly by the participating employees and the Association, with 3% paid by the employees through payroll deductions and 7% effective January 1, 2015paid by the Association. Qualified participants are employees who are at least age twenty-one and who have completed 1,000 hours of service in each of two 12-month periods. Total pension expense for the year ended December 31, 2015 was $61,115, and the retirement payable balance was $9,081 at December 31, 2015.

The Association also maintains a tax deferred savings plan covering all eligible employees. The plan includes a deferred arrangement under section 403(b) of the Internal Revenue Code. The elective contributions to the 403(b) portion of the plan are funded by salary reductions of the participants. The Association did not make any contributions to the plan for the year ended December 31, 2015.

Note 12. Related Party Transactions

The Association has a relationship with the YMCA of the USA, the national affiliate towhich they are required to remit a 2% fair share portion of their revenues based on certain criteria. The YMCA of the USA payable balance at December 31, 2015 was $17,177. The total fair share expense for the year ended December 31, 2015 was $56,638.



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Note 13. Concentrations

A significant portion of the Association’s revenues and contracts and grants receivable consists of Federal, State of California, and local government grants and contracts. These revenues and grants are earned by the Association based on its services to clients in San Luis Obispo County. For the year ended December 31, 2015, approximately 17% of the Association’s total public support and revenue was provided by government contracts.

Note 14. Subsequent Events

The date to which events occurring after December 31, 2015 have been evaluated for possible adjustment to the financial statements or disclosure is June 28, 2016, which is the date on which the financial statements were available to be issued.

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Youth MembershipTeens After School Day Camp Activities and Enterprises Total

Personnel costs:Salaries and wages 61,850$ 645,470$ 274,222$ 281,100$ 253,582$ 1,516,224$ Employee benefits 3,300 55,851 11,627 35,507 26,124 132,409 Payroll taxes 6,856 74,092 33,514 33,965 28,131 176,558

Total personnel costs 72,006 775,413 319,363 350,572 307,837 1,825,191

Contract services 30,539 33,784 15,605 30,300 27,941 138,169 Depreciation 1,723 17,684 9,371 9,138 11,395 49,311 Dues and national fair share fee 1,414 14,111 10,073 9,300 15,307 50,205 Field trip admissions and supplies 8,497 2,574 31,949 2,708 2,242 47,970 Field trip travel 23,375 31,865 28,765 1,733 778 86,516 Insurance 550 5,648 2,993 7,189 3,937 20,317 Interest - - - - 17 17 Miscellaneous - - - - - - Occupancy 5,055 63,941 27,073 19,803 35,270 151,142 Postage 22 57 - 6 - 85 Program fees 24,285 - - 25,350 - 49,635 Promotion and printing 586 2,011 4,743 3,112 3,308 13,760 Small equipment 2,313 7,386 1,908 5,451 1,937 18,995 Supplies 7,738 38,205 30,107 62,770 7,708 146,528 Telephone - 5,849 1,029 816 225 7,919

Total non-personnel costs 106,097 223,115 163,616 177,676 110,065 780,569

Total program service expenses 178,103$ 998,528$ 482,979$ 528,248$ 417,902$ 2,605,760$


Schedule of Program Service ExpensesYear Ended December 31, 2015

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