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Home My WebLink About20123300.tiff Envision < ir.n i'c�u ppo rl Gs Proplc ��iih I)ccclolnncnial I)isabiliiiu November 12, 2012 Weld County Commissioners PO Box 758 Greeley, CO 80632 Dear Commissioners, Please find enclosed our audited financial statements for the period of July 1, 2011 through June 30, 2012 for your files. Sincerely, ((// &1(fbA Marty Kennedy Finance and AdministratioiDirector 2012-3300 G'© mrrut�e1?-4 /�,�lc4�ea/ 1)04) i � I ow 37th P_O ?00069 //- /9- �D/a —/t ,2102/0 13,ns coolor,„lu800()Z0, 970 331)5300/888.695.9883 F.n 970.330-2261 /‘s‘‘‘‘ isiona.Dig Financial Statements and Report of Independent Certified Public Accountants Envision, Creative Support for People with Developmental Disabilities June 30, 2012 TABLE OF CONTENTS Page REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS 3 FINANCIAL STATEMENTS STATEMENT OF FINANCIAL POSITION 5 STATEMENT OF ACTIVITIES 6 STATEMENT OF CASH FLOWS 7 NOTES TO FINANCIAL STATEMENTS 8 SUPPLEMENTARY INFORMATION REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON SUPPLEMENTARY INFORMATION 17 SUMMARY OF REVENUE AND EXPENSES BY PROGRAM 18 Logan, Thomas ,A Johnson, LLC LT T Certified Public Accountants A REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS Board of Directors Envision, Creative Support for People with Developmental Disabilities We have audited the accompanying statement of financial position of Envision, Creative Support for People with Developmental Disabilities (the Center) as of June 30, 2012, and the related statements of activities and cash flows for the year then ended. These financial statements are the responsibility of the Center's management. Our responsibility is to express an opinion on these financial statements based on our audit. The prior year summarized comparative information has been derived from the Center's 2011 financial statements, and in our report dated December 22, 2011, we expressed an unqualified opinion on those financial statements. We conducted our audit in accordance with auditing standards generally accepted in the United States of America as established by the Auditing Standards Board of the American Institute of Certified Public Accountants. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Center's internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Envision, Creative Support for People with Developmental Disabilities as of June 30, 2012, and the changes in its net assets and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America. doyen, .)J�1'xo.rxgs+- Vhonn]on,LLC- Broomfield, Colorado UU October 31, 2012 5023 W. 120th Ave., #165,Broomfield,CO 80020 Calvin Logan Jan Thomas Pauline Davis Phone 303 532 1000 Phone 303 569 6030 Phone 719 937 4270 Fax 303 5321080 Fax 303 569 6031 Fax 719 937 4271 Financial Statements 4 Envision, Creative Support for People with Developmental Disabilities STATEMENT OF FINANCIAL POSITION June 30, 2012 (With summarized financial information for June 30, 2011) 2012 2011 ASSETS Current assets Cash and cash equivalents $ 686,081 $ 1,099,130 Investments 1,312,382 1,424,682 Accounts receivable Fees and grants from governmental agencies 828,005 789,931 Other, net of allowance for doubtful accounts of$10,462 37,040 98,381 Prepaid expenses and other 27,549 31,325 Total current assets 2,891,057 3,443,449 Land, building and equipment, net 701,942 286,704 $ 3,592,999 $ 3,730,153 LIABILITIES AND NET ASSETS Current liabilities Accounts payable $ 445,548 $ 733,487 Accrued personnel expenses 135,203 143,476 Deferred revenue - 23,927 Current portion of capital lease obligation 56,554 22,564 Total current liabilities 637,305 923,454 Long-term debt, net of current portion Capital lease obligation 205,665 Total liabilities 842,970 923,454 Net assets Unrestricted Net investment in land, building and equipment 439,723 264,140 Undesignated 2,310,306 2,542,559 Total unrestricted net assets 2,750,029 2,806,699 $ 3,592,999 $ 3,730,153 The accompanying notes are an integral part of this statement. 5 Envision, Creative Support for People with Developmental Disabilities STATEMENT OF ACTIVITIES Year ended June 30, 2012 (With summarized financial information for the year ended June 30, 2011) Total 2012 2011 Fees and grants from governmental agencies Fees for services State of Colorado State General Fund $ 1,138,969 $ 1,119,780 Medicaid 6,256,390 6,194,741 Part C 428,785 264,780 ARRA 1,900 102,724 County and cities 43,475 45,470 Grants and other Other 5,163 9,763 Total fees and grants from governmental agencies 7,874,682 7,737,258 Public support Donations 85,412 43,627 United Way 56,178 55,777 Residential room and board 312,228 333,817 Other revenue 378,185 371,167 Total support and revenue 8,706,685 8,541,646 Expenses Program services Medicaid comprehensive 4,346,425 4,132,037 State adult supported living 250,783 195,732 Medicaid adult supported living 1,195,274 1,214,294 Children's extensive support 206,796 159,173 Early intervention 895,627 851,930 Family support 98,387 139,643 Case management 955,188 979,113 Total program services 7,948,480 7,671,922 Supporting services Management and general 814,875 990,899 Total expenses 8,763,355 8,662,821 CHANGE IN NET ASSETS (56,670) (121,175) Net assets, beginning of year 2,806,699 2,927,874 Net assets, end of year $ 2,750,029 $ 2,806,699 The accompanying notes are an integral part of this statement. 6 Envision, Creative Support for People with Developmental Disabilities STATEMENT OF CASH FLOWS Year ended June 30, 2012 (With summarized financial information for the year ended June 30, 2011) 2012 2011 Cash flows from operating activities Change in net assets $ (56,670) $ (121,175) Adjustments to reconcile change in net assets to net cash used in operating activities Depreciation and amortization 89,071 80,354 Realized/unrealized (gain) loss on investments 46,898 022,272) Gain on disposal of land, building and equipment (2,337) - Change in assets and liabilities (Increase) decrease in accounts receivable 23,267 (149,885) Decrease in prepaid expenses and other 3,776 23,217 Increase (decrease) in accounts payable and accrued personnel expenses (296,212) 135,537 Increase (decrease) in deferred revenue (23,927) 93 Net cash used in operating activities (216,134) (154,131) Cash flows from investing activities Purchase of land, building and equipment (211,181) - Proceeds from sale of land,building and equipment 3,408 Purchase of investments (3,021,773) (1,801,858) Proceeds from sale of investments 3,087,175 1,738,077 Net cash used in investing activities (142,371) (63,781) Cash flows used in financing activities Capital lease payments (54,544) (58,573) NET DECREASE IN CASH AND CASH EQUIVALENTS (413,049) (276,485) Cash and cash equivalents, beginning of year 1,099,130 1,375,615 Cash and cash equivalents, end of year $ 686,081 $ 1,099,130 Supplemental data Cash paid for interest $ 22,478 $ 6,484 Noncash investing and financing activities Equipment acquired through a capital lease 310,245 - Release of capital lease liability 16,046 - The accompanying notes are an integral part of this statement. 7 Envision, Creative Support for People with Developmental Disabilities NOTES TO FINANCIAL STATEMENTS June 30,2012 NOTE A-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies of Envision, Creative Support for People with Developmental Disabilities (the Center) is presented to assist in understanding the Center's financial statements. 1. Summary of Business Activities The Center was incorporated under the laws of the State of Colorado in 1964 for the purpose of providing a community center board to coordinate programs through interagency cooperation and local agencies to provide services to persons with developmental disabilities in Weld County. The Center was incorporated as Weld County Community Center Foundation and in April 1986, began doing business as Envision, Creative Support for People with Developmental Disabilities. The Center's revenue comes primarily from the State of Colorado for services provided. 2. Description of Services Provided The major program services or supports and functional activities directly provided or purchased by the Center are: Program Services or Supports Comprehensive (Medicaid) refers to residential services, adult day services or supports and transportation activities as specified in the Individualized Plan. Included are a number of different types of residential settings, which provide an array of training, learning, experiential and support activities provided in residential living alternatives designed to meet individual needs. Additionally, adult day services provide opportunities for individuals to experience and actively participate in valued roles in the community. These services and supports enable individuals to access and participate in typical community activities such as work, recreation, and senior citizen activities. Finally, transportation activities refer to "Home to Day Program transportation" services relevant to an individual's work schedule as specified in the Individualized Plan. For these purposes, "work schedule" is defined broadly to include adult and retirement activities such as education, training, community integration, and employment. Adult Supported Living(State and Medicaid) provides individualized living services for persons who are responsible for their own living arrangements in the community. Children's Extensive Support is a deeming waiver (only the child's income is considered in determining eligibility) intended to provide needed services and supports for the children to remain in or return to the family home. Waiver services are targeted to children having extensive support needs, which require constant line-of-sight supervision due to significantly challenging behaviors and/or coexisting medical conditions. Available services include personal assistance, household modification, 8 Envision, Creative Support for People with Developmental Disabilities NOTES TO FINANCIAL STATEMENTS June 30,2012 NOTE A-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 2. Description of Services Provided(Continued) Program Services or Supports (Continued) specialized medical equipment and supplies, professional services and community connection services. Early Intervention is for children from birth through age two which offer infants and toddlers and their families services and supports to enhance child development in the areas of cognition, speech, communication, physical, motor, vision, hearing, social- emotional development, and self help skills; parent-child or family interaction; and early identification, screening and assessment services. Family Support provides an array of supportive services to the person with a developmental disability and his/her family when the person remains within the family home, thereby preventing or delaying the need for out-of-home placement, which is unwanted by the person or the family. Case Management is the determination of eligibility for services and supports, service and support coordination, and the monitoring of all services and supports delivered pursuant to the Individualized Plan, and the evaluation of results identified in the Individualized Plan. Supporting Services Management and General includes those activities necessary for planning, coordination, and overall direction of the organization, financial administration, general board activities and other related activities indispensable to the organization's corporate existence. 3. Basis of Accounting Financial statements of the Center have been prepared on the accrual basis, whereby support and revenue are recorded when services are performed and expenses are recognized when incurred. 4. Use of Estimates In preparing financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. 9 Envision, Creative Support for People with Developmental Disabilities NOTES TO FINANCIAL STATEMENTS June 30,2012 NOTE A-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 5. Subsequent Events The Center has evaluated events and transactions occurring subsequent to the end of the fiscal year for potential recognition or disclosure through October 31, 2012, the date on which the financial statements were issued. The Center did not identify any events or transactions that would have a material impact on the financial statements. 6. Cash and Cash Equivalents For purposes of the statement of cash flows, the Center considers all cash on hand and cash on deposit, subject to immediate withdrawal, to be cash equivalents. The Center maintains its cash balances in one financial institution located in Colorado which at times, may exceed federally insured limits. The Center has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents. 7. Investments The Center records investments in equity and debt securities at fair value in the statement of financial position as determined by quoted market prices. Investment securities are exposed to various risks such as interest rate, market, and credit risks. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect the amounts reported in the statement of financial position. 8. Accounts Receivable The majority of the Center's accounts receivable are due from the State of Colorado. Accounts receivable are due according to contractual terms and are stated at the amounts management expects to collect from outstanding balances. The Center determines its allowance by considering a number of factors, including the length of time accounts receivable are past due and the Center's previous collection history. The Center writes off accounts receivable when they become uncollectible, and payments subsequently received on such receivables are credited to revenue. 10 Envision, Creative Support for People with Developmental Disabilities NOTES TO FINANCIAL STATEMENTS • June 30,2012 NOTE A-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED) 9. Land, Building and Equipment Land, building and equipment are reported at cost for purchased assets and estimated value, at date of receipt, for donated property. Depreciation is provided on the straight-line method over the following estimated useful lives: Years Buildings and improvements 5-30 Administrative and program equipment 5 Transportation equipment 5 10. Revenue Recognition Revenues are recognized when services are performed. 11. Temporarily Restricted Revenue Donor restricted revenue, whose restrictions are currently satisfied in the same fiscal year, are reported as unrestricted revenue, rather than temporarily restricted. Donor restricted contributions, whose restrictions are not currently met, are reflected as an increase to temporarily restricted net assets. Conditional contributions are recognized as revenue when the conditions on which they depend have been substantially met. The Center does not have any temporarily restricted net assets at June 30, 2012. 12. Income Taxes The Center is operated as a nonprofit organization exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. The Center recognizes tax liabilities when, despite the Center's belief that its tax return positions are supportable, the Center believes that certain positions may not be fully sustained upon review by tax authorities. Benefits from tax positions are measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon settlement. The Center has concluded there is no tax liability or benefit required to be recorded as of June 30, 2012. 13. Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. A fair value hierarchy has been established under generally accepted accounting principles, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value: 11 Envision, Creative Support for People with Developmental Disabilities NOTES TO FINANCIAL STATEMENTS • June 30,2012 NOTE A-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED) 13. Fair Value Measurements (Continued) Level 1 — Quoted prices in active markets for identical assets or liabilities. Level 1 assets and liabilities include debt and equity securities and mutual funds that are traded in an active exchange market. Level 2 — Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. This category generally includes certain U.S. Government agency debt securities and corporate-debt securities. Level 3— Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the asset or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. Fair value estimates are made at a specific point in time, based on available market information and judgments about the financial asset, including estimates of timing, amount of expected future cash flows, and the credit standing of the issuer. In some cases, the fair value estimates cannot be substantiated by comparison to independent markets. In addition, the disclosed fair value may not be realized in the immediate settlement of the financial asset. The disclosed fair values do not reflect any premium or discount that could result from offering for sale at one time an entire holding of a particular financial asset. Potential taxes and other expenses that would be incurred in an actual sale or settlement are not reflected in amounts disclosed. 14. Prior Year Summarized Information and Reclassifications The financial statements include certain prior year summarized comparative information in total but not by net asset class. Such information does not include sufficient detail to constitute a presentation in conformity with accounting principles generally accepted in the United States of America. Accordingly, such information should be read in conjunction with the Center's financial statements as of and for the year ended June 30, 2011, from which the summarized information was derived. Certain financial information as of and for the year ended June 30, 2011, has been reclassified to conform with the presentation for the current year. 12 Envision, Creative Support for People with Developmental Disabilities NOTES TO FINANCIAL STATEMENTS • June 30,2012 NOTE B-INVESTMENTS Investments at June 30, 2012 are classified as current. The Center's mutual funds and exchange traded funds are based on quoted market prices in an active market. The following table presents the Center's investments and the fair value hierarchy for those investments as of June 30, 2012. Fair Value Level 1 Level 2 Level 3 Mutual funds—fixed income $ 748,132 $ 748,132 $ - $ - Mutual funds—international 257,646 257,646 - - Mutual funds—large cap 139,479 139,479 - - Mutual funds—mid cap 70,987 70,987 - - Mutual funds—small cap 31,500 31,500 - - Exchanged traded funds-fixed income 64,638 64,638 -Total investments $ 1,312,382 $ 1,312,382 $ - $ - Investment return for the year ended June 30,2012, consists of the following: Investment income $ 47,343 Unrealized gain on investments 25,399 Realized loss on investments 221E) $ 445 NOTE C—LAND, BUILDING AND EQUIPMENT Land, building and equipment consists of the following at June 30, 2012: Buildings and improvements $ 1,212,950 Administrative and program equipment 225,846 Transportation equipment 649,328 2,088,124 Less accumulated depreciation and amortization 1,560,182 527,942 Land 174,000 $ 701,942 Depreciation expense was$89,071 for the year ended June 30, 2012. 13 Envision, Creative Support for People with Developmental Disabilities NOTES TO FINANCIAL STATEMENTS . June 30,2012 NOTE D—LINE OF CREDIT Envision entered into a secured variable rate line of credit with a bank which allows for advances up to$862,000, bearing interest at 30 day maturity LIBOR, which was .25%% at June 30, 2012, plus 3.50%. The line of credit contains no expiration date. Envision's investments are collateral for the line of credit. There was no outstanding balance at June 30, 2012. NOTE E-RETIREMENT PLAN The Center has adopted a voluntary salary reduction individual annuity plan. An employee is eligible to participate in the Plan the first day of the month following employment. Participants can contribute any amount starting at 3% of compensation. The Center may make a discretionary match to each eligible Participant's account. The Center determines the match percentage prior to the beginning of the Plan year. Rights are fully vested immediately upon participation. The Center did not make any discretionary contributions to the plan for the year ended June 30, 2012. The Center terminated the Plan as of June 30, 2012. NOTE F—LEASES Operating The Center conducts a portion of its comprehensive residential program operations from leased facilities. In addition, the Center leases various pieces of equipment under operating leases, which expire at various dates through 2015. Future minimum lease payments under noncancelable operating leases of June 30, 2012, are as follows: Year ending June 30, 2013 $ 21,884 2014 12,381 2015 3,095 Total minimum lease payments $ 3Z.360 Rental expense under the operating leases for 2012 was$80,928. Capital The Center leases vehicles, and for financial reporting purposes, minimum lease rentals relating to the vehicles have been capitalized. The related assets and obligation have been recorded using the Center's incremental borrowing rate at the inception of the lease. The leases, which are non-cancelable, expire in fiscal year 2017. Interest expense for the year ended June 30,2012 was$22,478. 14 Envision, Creative Support for People with Developmental Disabilities NOTES TO FINANCIAL STATEMENTS • June 30,2012 NOTE F-LEASES(CONTINUED) Capital (Continued) A schedule of future minimum lease payments under this capital lease together with the present value of the net minimum lease payments as of June 30, 2012 is as follows: Year ending June 30, 2013 $ 75,488 2014 75,488 2015 75,488 2016 75,488 2017 6,289 308,241 Less amount representing interest 46,022 Total minimum lease payments 262,219 Less current portion 56,554 Long-term capital lease obligations $ 205,665 Property recorded under the capital lease includes the following amounts at June 30, 2012: Transportation equipment $ 310,245 Less accumulated amortization (56,878) $ 253,367 Amortization expense related to property recorded under the capital lease is combined with depreciation expense. NOTE G—RELATED PARTY TRANSACTIONS The Center receives a substantial amount of revenue from the State of Colorado. The amount of receivables the Center has from the State of Colorado is $818,263 and the Center has a payable at June 30, 2012, to the State of Colorado in the amount of $46,577 which is recorded in accounts payable. These transactions are considered to be transactions with a related party by virtue of the significant management influence exercised by the State of Colorado through contract provisions. 15 Supplementary Information 16 Lo an, Thomas Johnson, LLC I ' Certified Public Accountants A REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON SUPPLEMENTARY INFORMATION Board of Directors Envision, Creative Support for People with Developmental Disabilities Our audit was conducted for the purpose of forming an opinion on the basic financial statements taken as a whole of Envision, Creative Support for People with Developmental Disabilities, as of and for the year ended June 30, 2012, which are presented in the preceding section of this report. The supplementary information, as listed in the table of contents, is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The supplementary information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. doyo+x, �ho.vas 4 O6ohnson UI�C- Broomfield, Colorado Or October 31, 2012 5023 W. 120th Ave., #165, Broomfield, CO 80020 Calvin Logan Jan Thomas Pauline Davis Phone 303 532 1000 Phone 303 569 6030 Phone 719 937 4270 Fax 303 5321080 Fax 303 569 6031 Fax 719 937 4271 17 Envision, Creative Support for People with Developmental Disabilities SUMMARY OF REVENUE AND EXPENSES BY PROGRAM Year ended June 30, 2012 (With summarized financial information for the year ended June 30, 2011) Program Services Medicaid Medicaid State adult adult Non comprehen- supported supported specified sive living living Fees and grants from governmental agencies Fees for services State of Colorado State General Fund $ - $ - $ 274,710 $ - Medicaid - 4,081,006 - 1,126,703 Part C - - - - ARRA - - - - County and cities - 43,475 - - Grants and other Other 2,216 -- - Total fees and grants from governmental agencies - 4,126,697 274,710 1,126,703 Public support Donations - 500 - - United Way - - - - Residential room and board - 312,228 - - Other revenue 5,369 6,221 267,777 - Total support and revenue $ 5,369 $ 4,445,646 $ 542,487 $ 1,126,703 Expenses Salaries Direct care $ - $ 1,403,951 $ 26,593 $ 139,439 Other - - - - Payroll taxes - 158,366 3,063 16,059 Employee benefits - 188,412 3,540 18,564 Total personal services - 1,750,729 33,196 174,062 Medical professional services Physicians - 540 - - Other - 96,824 19,272 54,461 18 Program Services Children's Early Case extensive interven- Family manage- Management Total support Lion support ment and general 2012 2011 $ - $405,766 $ 84,252 $ 176,017 $ 198,224 $ 1,138,969 $ 1,119,780 205,276 - - 747,120 96,285 6,256,390 6,194,741 - 378,352 - 9,438 40,995 428,785 264,780 1,900 - 1,900 102,724 43,475 45,470 1,057 1,890 - 5,163 9,763 205,276 784,118 85,309 936,365 335,504 7,874,682 7,737,258 84,912 85,412 43,627 34,694 17,951 - 3,533 56,178 55,777 312,228 333,817 64,077 - 16,318 18,423 378,185 371,167 $ 205,276 $882,889 $ 103,260 $ 952,683 $ 442,372 $ 8,706,685 $ 8,541,646 $ - $ - $ 3,442 $ 682,961 $ - $ 2,256,386 $ 2,165,027 397,431 397,431 523,760 351 74,879 44,115 296,833 290,166 481 91,197 54,628 356,822 373,042 4,274 849,037 496,174 3,307,472 3,351,995 540 805 88,074 895,532 - - - 1,154,163 1,095,305 (Continued) 19 Envision, Creative Support for People with Developmental Disabilities SUMMARY OF REVENUE AND EXPENSES BY PROGRAM (CONTINUED) Year ended June 30, 2012 (With summarized financial information for the year ended June 30, 2011) Program Services Medicaid Medicaid State adult adult Non comprehen- supported supported specified sive living living Other professional services $ - $ 735,639 $ 14,433 $ 55,745 Staff development - 351 IC 54 Staff travel - 11,367 - - Vehicles Fuel and oil - 50,510 2,239 11,741 Maintenance 44,063 1,954 10,242 Occupancy Rent - 66,154 - - Maintenance - 31,246 533 2,798 Utilities - 32,404 398 2,089 Equipment Leases - 4,334 68 355 Maintenance - 4,114 74 390 Supplies Medical and client care supplies - 16,190 - 65 Other - 47,010 1,545 8,098 Telephone - 25,850 450 2,361 Dues and subscriptions - - - - Food - 43,356 3 14 Insurance - 75,255 1,926 10,100 Interest - 17,606 780 4,092 Other - 10,816 1,029 309 Total direct program expenses - 3,064,358 77,910 336,976 Purchased services - 1,220,145 170,206 844,312 Expenses before depreciation and amortization - 4,284,503 248,116 1,181,288 Depreciation and amortization - 61,922 2,667 13,986 Total expenses $ - $ 4,346,425 $ 250,783 $ 1,195,274 20 Program Services Children's Early Case extensive interven- Family manage- Management Total support tion support ment and general 2012 2011 $ 4,358 $ - $ - $ 3,588 $ 90,760 $ 904,523 $ 1,005,504 - 4,249 4,664 7,426 358 24,182 5,862 41,769 42,812 - - - - 64,490 61,083 56,259 67,046 66,154 67,652 - 16,534 14,411 65,522 65,604 - - 12,340 10,809 58,040 54,064 6,762 3,255 14,774 13,107 5,068 2,988 12,634 17,286 16,255 18,337 1,845 16,866 54,342 129,706 124,389 7,014 3,377 39,052 36,549 21,051 21,051 25,148 43,373 46,276 5,693 20,200 113,174 99,774 22,478 6,484 9 95 91,910 2,506 82,499 189,173 207,750 92,441 895,627 98,387 949,590 809,977 6,325,266 6,414,396 114,355 - - - - 2,349,018 2,168,071 206,796 895,627 98,387 949,590 809,977 8,674,284 8,582,467 5,598 4,898 89,071 80,354 $ 206,796 $895,627 $ 98,387 $955,188 $ 814,875 $ 8,763,355 $ 8,662,821 21 Hello