a shechtman marks devor pc - app.lla.state.la.us · resources for human development, inc. and...

$: A SHECHTMAN MARKS DEVOR PC - app.lla.state.la.us · RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDL\RIES YEARS ENDED JUNE 30, 2010 AND 2009 CONTENTS (Continued) Page City of Philadelphia$
&o</o

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDIARIES

CONSOLIDATED FINANCL\L STATEMENTS

YEARS ENDED JUNE 30,2010 AND 2009

Underprovisions ofstate law, this report is a public document, Acopy of the report has been submitted to the entity and otherappropriate pubiic officials. The report is available for public inspection at the Baton Rouge office of the LegislativeAuditor and, where appropriate, at the office of the parish derk of court.

Release Date ^ / /

A SHECHTMAN MARKS DEVOR PC Cert i f ied Public Accountants

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDLVRIES YEARS ENDED JUNE 30, 2010 AND 2009

CONTENTS

Page

Report of independent certified public accountants 6

Financial statements:

Consolidated statements of financial position 7

Consolidated statements of unrestricted revenues, expenditures

and other changes in unrestricted net assets 8-9

Consolidated statements of changes in net assets 10

Consolidated statements of functional expenditures 11-16

Consolidated statements of cash flows 17-18

Notes fo consolidated financial statements 19-37

Supplemental information: Report of independent certified public accountants on supplemental information 38

Clonsolidating statements of financial position 39-40

Consolidating statements of unrestricted revenues, expenditures and other changes in unrestricted net assets 41-42

Corvsolidating statements of changes in net assets 43

Selected notes to supplemental information 44-45

City of Philadelphia Department of Public Health, Office of Behavioral Health & Mental Retardation;

Mental retardation services program activity invoice summary 46

Schedule of adjustments on program activity invoice summary -contract no. 09-20078 47

Early intervention cost settlement report 48

Behavioral health program activity invoice summary 49

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDL\RIES YEARS ENDED JUNE 30, 2010 AND 2009

CONTENTS (Continued)

Page

City of Philadelphia Department of Public Health, Office of Behavioral Health & Mental Retardation (continued):

Schedule of adjustments on program activity invoice summary -contract no. 05-20048-02 50

Schedule of adjustments on program activity invoice summary -contract no. 05-20048-02, code no. 01-00-1400 51 contract no. 05-20048-02, code no. 01-00-1613 52 contract no. 05-20048-02, code no. 01-00-1616 53 contract no. 05-20048-02, code no. 01-00-1621 54 contract no. 05-20048-02, code no. 01-00-1653 55 contract no. 05-20048-02, code no. 01-02-1616 56 contract no. 05-20048-02, code no. 01-04-1600 57 contract no. 05-20048-02, code no. 01-04-1622 58 contract no. 05-20048-02, code no. 01-04-1653 59 contract no. 05-20048-02, code no. 01-08-1622 60 contract no. 05-20048-02, code no. 01-09-1622 61 contract no. 05-20048-02, code no. 01-40-1626 62 contract no. 05-20048-02, code no, 01-84-1613 63 contract no. 05-20048-02, code no. 01-84-1926 64 contract no. 05-20048-02, code no. various 65

City of Philadelphia Department of Human Services:

Report of functional expenditures 66

Report of revenue by fimctional program 67

City of Philadelphia Office of Housing and Community Development:

Schedule of source and status of funds - contract no. 10-20133 68

Schedule of program income - contract no. 10-20133 69

Schedule of program expenditures ~ contract no. 10-20133 70-71

Reconciliation schedule - contract no. 10-20133 72

Schedule of source and status of funds - contract no. 10-20191 73

Schedule of program income ~ contract no, 10-20191 74

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDIARIES YEARS ENDED JUNE 30, 2010 AND 2009

CONTENTS (Continued)

Page City of Philadelphia Office of Housing and Community Deveiopment (continued):

Schedule of program expenditures - contract no. 10-20191 75-76

Reconciliation schedule ~ contract no. 10-20191 77

City of Philadelphia Office of Supportive Housing:

Reconciliation of agency reported expenditures/revenues to audited expenditures/revenues - contract no. 10-20017 78



Reconciliation of agency reported expenditures/revenues to audited expenditures/revenues - contract no, 10-20357 81

City of Philadelphia Office of Addiction Services:

Schedule of functional expenditures by contract/program and revenues by funding source - contract no. 09-20077-01 82

City of Philadelphia AIDS Activities Coordinating Office:

Schedule of expenditures and revenues - award no. EI9012 83

Schedule of expenditures and revenues - award no. EI0012 84

Pennsylvania Intellectual Developmental Disability Services:

Schedule of revenue and expenses - Total Provider 85

Carbon-Monroe-Pike County Department of Mental Health and Retardation:

Schedule of revenue and expenses - Mental Health 86-87

Schedule of units of service (UOS) - Mental Health - provider No. Res 110 88

Chester County Department of Drug and Alcohol:

Schedule of revenue and expenses 89


CONTENTS (Continued) Page

Delaware County Department of Drug and Alcohol:

Schedule of revenue and expenses 90

Delaware County Department of Human Services:

Schedule of revenue and expenses - Mental Health 91

Lehigh County:


Montgomery County Funded Programs:


Schedule of revenue and expenses - Intellectual Developmental Disabilities 96

Schedule of revenue and expenses - Drug and Alcohol 97

Schedule of revenue and expenses - Other 98

Family House and Womanspace - Schedule of program units of service 99

Northampton County:


Schedule of revenue and expenses - Intellectual Developmental Disabilities 102-103

State of Rhode Island:

Schedule of revenue and expenses for all agency programs 104

Schedule of administrative wages 105

Schedule of professional services 106

Determination of excess (deficit) funding 107


CONTENTS (Continued) Page

Report of independent certified public accountants on intemal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards 108-109

Report of independent certified public accountants on compliance with requirements that could have a direct and material effect on each major program and on internal control over compliance in accordance with OMB Circular A-133 110-111

Schedule of expenditures of federal, state and city awards 112-125

Notes to schedule of expenditures of federal, state and city awards 126

Schedule of findings and questioned costs 127-128

Report of independent certified public accountants on compliance with specified indirect cost allocation requirements 129

Report of independent certified public accountants on cost allocation (for the upcoming budget year) 130-131

A SHECHTMAN MARKS DEVOR PC C e r t i f i e d Publ ic A c c o u n t a n t s

Report of independent certified public accountants

Board of Directors and Officers Resources for Human Development, Inc, and Subsidiaries

We have audited the accompanying consolidated statements of financial position of Resources for Human Development, Inc. and Subsidiaries (the Organization) as of Jime 30,2010 and 2009, and the related consolidated statements of umrestricted revenues, expenditures and other changes in unrestricted net assets, changes in net assets, functional expenditures and cash flows for the years then ended. These consolidated financial statements are the responsibility of the Organization's management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Govemment Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the consolidated financial statements. An audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall finandal statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the consolidated financial posifion of Resources for Human Development, Inc. and Subsidiaries as of June 30, 2010 and 2009, and the consolidated changes in their net assets and their cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.

In accordance with Govemment Auditing Standards, we have also issued our report dated January 3, 2011, on our consideration of the Organization's intemal control over financial reporting and on oiu tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of intemal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the intemal control over financial reporting or on compliance. That report is an integral part of an audit perfonned in accordance with Government Auditing Standards and should be considered in assessing the resists of our audits.

^,Mcc4;(^>f^r^^/ffkyi^y)et/ifi^^ Philadelphia, PA January 3,2011

6

2000 Mar1<et Street . Suite 500 . Philadelphia. PA 19103 . phone: 215.496.9200 . fax: 215.496.9604 - www.smd-pccom

http://www.smd-pccom

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDIARIES CONSOUDATED STATEMENTS OF FINANCIAL POSITION

JUNE 30,2010 AND 2009

ASSETS 2010 2009

Current assets: Cash and cash equivalents Limited use cash, representative payee cash funds Accounts receivable, net of allowance for doubtful accounts of $2,089,816 for 2010 and $1,177,557 for 2009

Advances and loans, current portion Inventory Prepaid expenses

Total current assets

Property and equipment, net Equity investments in companies Advances and loans, net of cunent portion and allowance for uncollectible advances and loans of $93,880 for 2010 and 2009

Other assets

$ 436,714 $ 796,275 1,015,617 1,017,103

32,521,010 355,684 947,164

1,471,428

36,747,617

23,997,857 1,042.379

859,407 517,395

29,057,345 57,753

1.425,084 1,335,302

33,688,862

24,929,781 1,469,522

516.928 682,008

Total assets $ 63.164,655 $ 61,287,101

LIABILITIES AND NET ASSETS 2010 2009

Current Uabilities: Lines of credit and shorl-term borrowings Current portion of long-term debt Accounts payable and accrued expenses Deferred revenue Contract advances, current Due to custodial clients

Total current liabilities

Long-term liabilities: Long-term debt, net of current portion Long-term commitments Contract advances, long-term Deferred credits Retirement liabilities, long-term Interest rate swap

Total liabilities

Net assets: Unrestricted Temporarily restricted

Total net assets before noncontrolUng interests

Noncontrolling interests

Total net assets

Total habilities and net assets

$ 3,121,000 799,553

23,219,896 3,292,863

145,954 1,015,617

31.594,883

15,962,746 -

226,628 119333 887,331 654,526

49,445,447

10,395,798 2,882,170

13.277,968

441,240

13,719,208

$ 63,164,655

$ 3,182.000 726,682

21,855,136 2,564,506

294,012 1,017,103

29,639,439

16,919,113 23,066

226,628 122,333 675,870 528,557

48,135,006

8.918,941 3,612,005

12,530,946

621,149

13,152,095

$ 61,287,101

The accompanying notes are an integral part of these consolidated financial statements. 7

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDLVRIES CONSOLIDATED STATEMENTS OF UNRESTRICTED REVENUES, EXPENDITURES

AND OTHER CHANGES IN UNRESTRICTED NET ASSETS YEARS ENDED JUNE 30,2010 AND 2009

2010 2009

Support, revenue and other: Support: Federal Various states City of Philadelphia, PA Montgomery County, PA Other PA counties Medical assistance/managed care Grants and donations

4,598,135 95,189,622 28,821.214 8,147,632 4,450,318

20,889,239 1,958.300

4,112,580 52,805.959 48,684,415 11,160,045 14,605,873 18,919,328 1,833,496

Total unrestricted support 164,054,460 152,121,696

Revenue: Patient/client fees Other fees and sales Interest and miscellaneous income

19,593,767 8,258,487 1.054,396

18,132,683 7.512,973

644,067

Total unrestricted revenue 28.906,650 26,289,723

Net assets released from temporary restrictions 1,165,299 1,879,216

Total unrestricted support, revenue and other 194,126,409 180,290,635

Expenditures: Program Management and general Fundraising Other operating

Total expenditures

Income from operations

163.566,217 22,499,239

334,705 6,181,579

192,581,740

1,544,669

152,249,426 21,609,735

308,488 5,755,810

179,923,459

367,176


RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF UNRESTRICTED REVENUES, EXPENDITURES

AND OTHER CHANGES IN UNRESTRICTED NET ASSETS (CONTINUED) YEARS ENDED JUNE 30,2010 AND 2009

2010 2009

Other changes in unrestricted net assets: Equity in net losses of investments (105,087) (934,659) Change in fair value of interest rate swap (125,969) (318,061)

Total other changes in unrestricted net assets (231,056) (1,252,720)

Changes in unrestricted net assets before noncontrolling interests 1,313.613 (885,544)

Noncontrolling interests in net losses of investments 163.244 116,932

Changes in unrestricted net assets $ 1,476,857 $ (768,612)

The accompanying notes are an integral part of these consolidated financial statements,

9

RESOURCES FOR HUMAN DEVELOPMENT, INC AND SUBS1DL4RIES CONSOLIDATED STATEMENTS OF CHANGES IN NET ASSETS

YEARS ENDED JUNE 30, 2010 AND 2009

2010 2009

Unrestricted net assets: Total unrestricted support and revenue Net assets released from temporary restrictions Total expenditures Equity in net losses of investments Change in fair value of interest rate swap Noncontrolling interests in net losses of investments

Changes in unrestricted net assets

Temporarily restricted net assets: Contributions Net assets released from temporary restrictions

Changes in temporarily restricted net assets

Changes in total net assets before noncontrolling interests

Noncontrolling interests: Net losses of investments Distributions

Changes in noncontrolling interests

Change in total net assets

Total net assets at beginning of year, as previously reported

Effect of adoption of FASB guidance on noncontrolling interests

Total net assets al beginning of year, as revised

Total net assets at end of year

$ 192,961,110 $ 178,411,419 1,165,299

(192,581.740)

(105,087)

(125,969)

163,244

1,476,857

435,464

(1,165,299)

(729,835)

747,022

(163,244)

(16.665)

(179,909)

567,113

1,879,216

(179,923,459)

(934,659)

(318,061)

116,932

(768,612)

539,887

(1,879,216)

(1,339,329)

(2,107,941)

(116,932)

(116,932)

(2,224,873)

13,152,095

13,152,095

14,638,887

738,081

15,376,968

$ 13,719,208 $ 13,152,095


- - ..f - • f j -1 3 *- 5 * S

5^

S oe ^ to S r-, -n • S 3

2=-. • ... *n vt ' r-] O H O

^ — 3 ^ VI tn ^ 3 n n 1 "1 3 h

R S -1

u

o < 4

a S 3 2 : : S 5 ' 7 3 f ? 5 y i a ^ ' ? t i ? S ~ 5 -, 13 - 1 1 •"-- ,*,- . ? 5 n -^ •? " S. J~ E ^ J -i "I S ^ «

3 l o £ a V

ill H U Q Q S M

ge

!i o o Id ^

11 il

d r -^ ;S ^ A B S r i 5 - H « * * «1 *1 *-. * ri S S 3 ; i S 3 = Si s " ? 2 -I ;* =

IS o u

B — B — 5 i S — = t . — o | v i a t ^ l ? .tf «• r-- rf V « ' . ^ rf • ! - J r-- r.- 2 « ' .0 ? .rf 3-

J^ , | | Sg | ^S . ^S§ S -,rl|?-!l & 533? £'25 asfa i rf^'sf::" =

S 3 ;

5 - s - ^ -• S i i =S

^ » ^ r«

5o l a w l e s s " S SS^q a ; s - s' " a' s = •"

*. "i 5 n - T "1 "1 " « 3i T 1 5 * - "'.'-. - "; " *i "i -. -T, -. - - -1 "4 « ? »! -*! n *. n n =, "i ". n *-1 ? n t ^

i i gi

a a < <

g g et <

a g

fed.''

B« bl

ii tn f . Id U

5 S; 2 3

III -ll •a

35 =

£•?

8

5 P

2 «• 5 ~ - ' " -• - * • - -. / ^ ift oT ..J ^ —

I 3 ^ p i

• ge r4 v^ e K i ^ ro «n

-r n *- « fl * *- -1 n n --. n " n n = •* «i -1 5 *, - -1 -1 T. n -1 n -. -. n ' i T -. •=. 1 -. «. s a s a a = = c; g 3 =

i i i

? 5: 3 s I a ^ 5 3. 5 s-' -- ? ' mit s 3 s s s •^ ^ ^ r i ^ 4 g f r C ri 2 2 RS

11 • S 5

. 3 S S S ^ 5 " ^ £ S ::" a 5 s 5 r « S f - ' r f - r f S 3 a s!

.tf _- r-- ^ .^ ^- ,^ _' af ri « r i « ri rf «r 0? - j ' n "11 5, -r - . : ; "I n •-. 3 1 -4 -T. £ 2 s s

^9S 3 | | 5 S ^ P ^ g g - | | s s s s p s SE^gg | 2 g - I g l i ^ r^ f i " ^ ^ ' r 4 in H) f^

3 S R S* »l S » « r

C "

^ ' ^ i :^?^a I2 - -•S-.-.r g aS^53-r sass7S a^£3s sss'gsscr K 3 s

a s s s;^ = 5 s s 3 3 s s S g 3 nn .^ . -1 s n 1 " ^ -i n. •. a -1 ^ -1 a s ? :;5^gH 2 = 3"* '^ ^ ~'^•* C3 ff. — £ S 5 3 S ^ S S S S ;

r* Q * M r* r-* r '

S s s ' * 2 s a is a

i d s S ^ rf t- ff fc-- 2 'f 5 V 3 5 3 ^g5 5_ ^ p f t ' * ^ »-' -A Vk b -^ Id T^

1 ! § s S

w

dp m

ii a t Ul a « z g£

I"

£ O H

ft: o. ^

9

5s

55 =

ii On: O n. Bi S

? I 4 m p^ «4 -4 0« ^ «*> y) r 4 5s i e — F^ 2 8 8 = ^

5 3 3 S ". - i -^ •". VI I - ^ . . .

a s 3 s s ' ' s 8 >- B H «i B "-i — £- ri K ^ -

9 • 3

^ si? o o oi

ii o u

u

eg

S I S f^ S f^

t ^ 3" s = U ' ss s • s

= 5 3

I ^ S i SSS^S: 5 ss '* •=• •* •- n * —

^ as es VI

a •"

S S a = S e?; 5 S J S a s g S 3 • • •* s " 3 g s a "^''' '^ " "• " ' "

I |qq=|ii

5 3 g §

r l rJ 3

- 3

• » n " *- "Jl 2 = 1^5 * S rf = •

3=-

g R

3 *-

S S = 3" ^ :f

3 S S ^ a s g 3 : n •-. n ^, n n *. " ' a5?

g s 5 3

4 OS 4 f l p - ^ « t ^ - ^ 0 t i V l O 9 i t ^ i n ' —

f . r* -* M

4 ' ^ | > M * r ^ - r t i n i > 4 M « > 4 v e & f 4 r ^ * 4

£ -

e a 31 ^ 1

e ?

• a • £ R

3 s i c c t : ^

= 3

5 ^

M I ?

J 3 o

si SB g H (A 3 « z

S i" «

IP O £ M

a Q Bi U

I O o

g

o u

si b . CM

= W "5 <-•' a - ff " ' s s r2 3 ;: c S: S S •^ s = " 2 „ • , 3 J *, Wl a 3 S " o. 15 •q

a § 5 2 4 S I Ml —

T - : "1 •• t « S o S = r» r^ ^ ^ *

« S 5 S 2 3 £ ?• S ; 5' S = -

*^ « 0H r4 -^ V <A Ol 4 ^ ^ * r4 fr

" r-l —

= n -•- "- *•-1 " a . o . — ..» ff. « ..1 f f l ..« . n VI — 4 S j •» « 1 « r- "^

• • g • s • * r- M^ ffs^ * s s ^ s

S "

f n r* o ^ T ^ O IS ft* " l V S " , V l H^ a s S 3

a s 1^ S S es ^ 2 q #. 3 S

ge i~ H T so — — rt r . ^ •»- T - . • . - i o o rt rt n — — rt r* •»

-4 « rt « ri * r^ ^ go ' 90 rn

7 — i . ^ > 2 e a ^ p j ^ « s « « r t o o " S O r t « — rt rt o • -

3 3 2 5 « . ^ r^ <« iV S .A «

•n * "l » n »

«1 O IH *

S.-18 2 § s n_ 2 i p . 5.2 ^ g «; rt rt «> ri ri ri J. ^ -

« is a « *n "5 — ^ ^ 5 S S C *

a H 2 S S rt O OL

t ^ ^ . ^ » ^ O V *•- " fii "S. -". ^ n V) — r4 IN • * — r<-r . rt rt T |-^ r 4 « i S S a !3 2 2 = 2 "- S 5 S "

^rt.«— »H * * * ' ^ r t c i * ^ S

ee — o — T r i ,o r t i n F. I i

» • 3 «. " n

o s w i t f l r t w i y r ^ « 1 5 » 8 0 ^ » ^ « rt

o ^ r t « * r t o ^ . - ^ — # ^ & " » ^ " « 5 S Ja ^ S 2 5 IO lO o — .a — rt — —

^ — A l a o • A * ^ < . l r t r 4 0 ^ r t * r J ^ r * rtT — st3i= a ;:: & =: § s 3 » % a p s s {:: » a s 2 J ;!f i 3 a i = 9 a S s s s 3

3 3 3 3 i o n " Cl •"

2 • S S « ae o> V 9 » r j r - r t o * t * ^ « — — i - i t f c a a i Z i n < e v t f i

% 3 - - - . , 3 = - « ji K s s " a a « p! ^

e s £ r - l d r t i ^ S i n r i i n

rt i~ — •*, ? , a

S S S n 5*. S5;s;

su •I •»!

a s

S 0

S S S - 4 ^ r < < a e y v t ; ^ 4 4 e 4 n « K -Js

T ^ "a n *! :^ % * '^»% f ^ -. * i *s « ^ <^ r i Wl f ^ r^ ^

(^ 4 f^ fS

« 3 r4

r f t ^ « *r i <io rt

S o v> r* o* r^ rt . * s » a -2 Ol w «

a r.) n rt *

£ 9 p R 9

D S 3 S 2 S S S 2 S R g C S P - . % -1 -I " ^ n * "-i n 1 • - . '-i • * . • • -

— M ' ^ ^ J W m i s * — T r t O . ^

S 9 — 3 S S <% "i * . - i n ^ flO FS rt V 4 T 0 . f>4 ri IO » « « 1~ .tf M rt —

S S a u u 2 3 S u

o < =

3 $ rtK$$Vrtrtrt4.«r^» 9 . ^ & O H ) » r i a S d n r . riV^ — o • * ' « ' • • « * — rt : : S g S S & ! 3 l 2 2 S S 5 ! ^ S 2 a s

» aq r4 V

T r « r * M f ^ 4 * * * 3 oo r^ es — r i M

S 3 <=! "^ -a * n -1 Wl ^ ^ *^ r* ao

2 3 S 2 S S

< - - •« 0> r-^ 4.4 r. tfl r4 * . " i ' - . « — T

-n •"- - . = . Q n — t : O ri rt

— rt jr 2 •a "5 >? *-i n » m •

4 « 4 m S "" "" 2 3 "

ge » v) V) 9. >f ^ S o fl

0 '< , W E

s ; f- f^ 55 os^ •* Os r--

f o -- « o *2 **r r . » » r l rt BT do tf> (4 — — rt

rt«5SrtS?" IN » ¥

^ 5 •*- M t . " •*. 5 T — X. >b 2 «d rt rt

r ~ i ^ r t a 6 7 ^ — -I - . - 1 "^ - - . ' ^ ^

rt ^ 1^ 4 rt rt .tf

2 g : 3 s 5 S S . 1 "1 *, » rt *

rt rt ». * r - rt w* rt »! n = n rt rt V r-

f* — — V rt r f 5 — a rt — S K — rt««3<n a. r^

•^ T -^ n " n -. -1 — - r m M — 4 t - »

3 ^

ae

< J

Z O rt

U td u

«S

i O o { 50

» r- e v^ t n v^ m m o t n ^ —

. n, " '"- -1 d "* r j VI ^ 2 -H „

S S S 3 •W 4 W - • rt W rt m rt — rt rt

¥ o 4

2 S 3;s « n -^ •• J- >n 4 n

s s S3 SP^SiS » 4 g g 2 rt rt «

3 n 13 i I I M 4 ro 4 r^ V l «n

o u

r i i»: i ^ r i S ? rt r~ •« rt ^ rt"

rt rt rt rt « rt rt rt ^ wj *o —'

4 m « •* R-.

O - ^ O — ri' ^ f. ' n "a ^ ". —. -, * 1

S * II S S 2 " S" g 2 3 £ S" R S 1 ^ rt « i 04

3 ? s ; s — rt — o y f c S r - o 1 P I OJ

a = 5 S 4 Q rt rt V I r^

» 9 s s a a a ao rt o . 3 oe rt A

rt g * r - V <n

•" S

S 3 | S J | 3 S | 5 | | S 2 i f t — — 3 » « rt B V] 4 4 V^ ^ V

Wl »o - J p — o - ^ • ^ * ^ 4 iS

^. »a * n 'a * • ^ - - <^ 4 00 •-t

a K * ^ s. R S 2 S g

o 4 p- — ri o g -• p- t - rt rt — *

I 2 ^ a m * 3 a s

so rt rt - • rt o . •o rt rt A ^ rt * * ID 4 5 — = •« — rt rt oe rt r - r~ ae V I o \

3 R

4 » BO ^

5 ^ 4 R 4 1 3 £ 5 3 R S S 3 P : S rt

^ 3 3 ; ^ f s a a

g a s 3 • \ Wl rt

S 3

( d CA

si a H

Q X Z U

o i l Z O "

Pi 2Si U H Q > Z z U U u

IS' b. <

p go

a s

o u BI

g z

^

zi2

z i»

^ £ U. tf)

4 0. e o rt v i — 4 j % S . ^ 3 4 4 c^ rt — K rt <0 * - rt rt 4

• n T « c a c r . « ^ — = » . X r t 4 T r . * r t r t — _ f . i r - 0 " i — r - r t r t p ^ r i

5 = | s s 3 g 3 K g

S • S • 2 rt o • 10 • v» rt 5i

n n " - R =

• a

a 2 5 r- 4 r i « V r — « 4

K 3 ^ = — • •

in — rt46*;o»4rt

S « £ 2 3 P rt — — Vl rt

rt rt — & H

V. 2 a " 5_ s I j4

ao « —

rtviSr^SSrtrt r^ rt 4 r* oo o rt

r . r t a c s r t 4 o e ^ S — .2 — • e 4 o e > . l S o rtsr^rtt-^rt — — o . 4 s e . r t a c — — rtrt rt •_— S r t r t - -

•n t~ r4 a O'

q s 2

: q 3 1 1 3 =

a - a

q 3

2 S. S. S S 5i ^ 3 q 3. ^ = I 9 ^ ? 2 3 — M —

a ' 2

•-. n "T. n n a ae f.1 •« Cl

w 9 i A - V I

^ n, 5 »i 3 ^ "R ' . 3 ' " 5 S ' S 2 " - '

^R? v ) r t rt rt — t g v e v i — _<T.f-( o • l o o . r t r t i ^ "

« • * — — • r t w i m — - * - " j j « H rt -" n ""

0 e- ao r- fa Vl J. 1 «l - . *

— — »• rt

rt ^ * B. ^ ^ S K. 3. i s a s £ ? •• rt 4 — fa

S i B V g' ^ » »

" * ! s s a 3 3

a. a

S5

ss

l l l l l l

5)

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS YEARS ENDED JUNE 30, 2010 AND 2009

2010 2009

Cash flows from operating activities: Changes in total net assets before noncontrolling interests Adjustments to reconcile changes in total net assets before noncontrolling interests to net cash provided by operating activities:

Noncontrolling interests in net losses of investments Loss (gain) on disposition of property and equipment Net increase in allowances for doubtful accounts and

uncollectible advances and loans Depreciation and amortization Equity in net losses of investments Deferred credit forgiveness Change in fair value of interest rate swap

Changes in operating assets and liabilities: (Increase) decrease in: Accounts receivable Inventory Prepaid expenses Other assets

Increase (decrease) in: Accounts payable and accrued expenses Deferred revenue Contract advances Retirement liabilities

Net cash provided by operating activities

Cash flows from investing activities: Net decrease in equity investments in companies Acquisitions of property and equipment Proceeds from sale of property and equipment Net (issuances) collection of advances and loans

Net cash used in investing activities

$ 747,022 $ (2,107,941)

(163,244)

11,302

912,259

4,679,188

105,087

(3,000)

125,969

(4,375,924)

477,920

(136,126)

164,613

1,372,410

728,357

(148,058)

211,461

4,709,236

291,340

(3,808,798)

126,932

(640,410)

(4,030,936)

(116,932)

(49,221)

239,738

4,316,999

934,659

(3,000)

318,061

(3,807,334)

(210,939)

(289,715)

129,801

1,095,049

323,410

(715,059)

266,317

323,893

417,235

(4,839,015)

241,900

251,586

(3,928,294)


RESOURCES FOR HUMAN DEVELOPMENT, INC AND SUBSIDLVRIES

CONSOLIDATED STATEMENTS OF CASH FLOWS (CONTINUED)


2010 2009

Cash flows from financing activities: Net (payments) proceeds on lines of credit and shori-term borrowings

Principal payments on long-term debt proceeds received from deferred credits principal payments on capital lease obligations Distribution to noncontrolling interest

Net cash (used in) provided by financing activities

Net decrease in cash and cash equivalents

Cash and cash equivalents, beginning

Cash and cash equivalents, ending

Supplemental disclosure of cash flow information: Cash paid for interest

Taxes paid

Supplemental disclosure of noncash investing and financing activities: Debt incurred for the acquisition of property and equipment

Decrease in long-term commitment and related investment

(61,000) 2,685,000 (960,196) (993,719)

57,000 (597)

(16,665) -_

(1.037,861)

(359,561)

796,275

1,747,684

(1,856,717)

2,652,992

$ 436,714 $ 796,275

$ 1,023,770 $ 1,041,347

$ 15,969 $ 1,089

$ 76,700 $

$ 30.716 $ 166,273


RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDL\RIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS


1. Summary of significant accounting policies

Nature of activities

Resources for Human Development, Inc. (RHD) is a comprehensive social services organization. Its mission is to empower the most vulnerable and marginalized members of our society as they build the highest level of independence possible. RHD oversees and supports 160 locally-managed programs in 13 states, which help more than 28,000 people each year. These innovative and effective programs specialize in helping people who have mental illnesses or developmental disabilities, homeless individuals and families, people rejoining society after incarceration, and people with histories of substance abuse so that they may build better lives for themselves, their families, and their communities. Program areas also encompass these community needs: arts, culture and humanities, community commerce, community improvement and capacity building, crime prevention, education, employment readiness and job training, environmental quality, health care, homelessness prevention, behavioral health, substance abuse, intellectual disabilities, reintegration after incarceration, volunteer development, and youth development, wellness, and education.

Through its for-profit subsidiaries, RHD operates programs primarily designed to lend capital to and invest capital in businesses which are located in and employ people from economically challenged areas. Furthermore, RHD, through a for-profit subsidiary, holds a majority interest in a "closed-door" pharmacy dedicated to providing high quality pharmaceutical services to both RHD managed and non-RHD managed health care facilities in the greater Philadelphia area as well as out of state. The pharmacy uses a share of its profits and dividends to donate funds to the health care community.

Basis of presentation

The accompanying consolidated financial statements include the accounts of RHD, its for-profit subsidiaries, Murex Corporation (Murex) 100% owned by RHD, Murex Investments, Inc. (Murex Investments) 93% owned by RHD, and its related not-for-profit organizations. The SQ Foundation (SQ) and The Non-profit Housing Corporation of Pennsylvania (NPHO) (collectively referred to hereafter as "the Organization"). The consolidated financial statements have been prepared in accordance with the audit guide published by the American Institute of Certified Public Accountants, Audit and Accounting Guide for Not-for-Profit Organizations, as required for Voluntary Health and Welfare Organizations. Inter-company investments, advances and transactions have been eliminated.

Other operating expenditures included in the consolidated statements of unrestricted revenues, expenditures and other changes in unrestricted net assets relate to the operating expenses of the for-profit subsidiaries.

Accounting principles generally accepted in the United States require not-for-profit organizations to distinguish between contributions received that increase permanently restricted net assets, temporarily restricted net assets and umestricted net assets.

19

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDLVRIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)


Summary of significant accounting policies (continued)

Basis of presentation (continued)

Donated space, goods, and certain services are required to be reported al their fair market value in the year that they are contributed. The Organization records in-kind income and expenses for reporting to its funding sources in accordance with the associated contract requirements. The contract requirements for reporting donated services differ from generally accepted accounting principles. Accordingly, only a portion of the amounts reported to funding sources have been recorded as donated services in the accompanying consolidated financial statements.

Contracts and grants

Revenue from government contracts and grants, including overhead allowance, is generally recognized as the related expenses are incurred. The Organization has significant contracts and grants with various agencies of the federal and state governments, departments of the City of Philadelphia, and various counties in Pennsylvania.

Net assets

Net assets are categorized according to externally (donor) imposed restrictions. A description of the net asset categories is as follows:

Umestricted net assets - are those assets that are available for the support of operations and whose use is not externally restricted.

Temporarily restricted net assets - are those assets whose use by the Organization has been Umited by donors to a specific time period or purpose.

Permanently restricted net assets - are those assets whose use by the Organization is limited by donor-imposed stipulations that neither expire with the passage of time nor that can be fulfilled or otherwise removed by actions of the Organization. There were no permanently restricted net assets as of June 30, 2010 and 2009,

Restricted contributions received, whose restrictions are met in the same reporting period are reflected as unrestricted contributions. Restricted contributions received whose restrictions are for the purchase of property and equipment are released at a rate of the related depreciation of the property and equipment purchased.

20

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCLAL STATEMENTS (CONTINUED)


1. Summary of significant accounting policies (continued)

Concentrations of credit risk

Financial instruments that potentially subject the Organization to concentrations of credit risk consist principally of temporary cash investments and receivables from govemmental and other agencies. The receivables from govemmental agencies are primarily obligations of the federal and various state governments, the City of Philadelphia and various counties. In addition, there are accounts receivable from third party managed care organizations that reimburse the Organization on behalf of govenmiental agencies.

Cash and cash equivalents

The Organization considers cash on hand, deposits with banks and short-term investments with original maturities of three months or less to be cash and cash equivalents.

Limited use cash

Representative payee cash funds are custodial funds that have been established to account for assets received by the Organization on behalf of certain clients of certain programs. These funds are expended at the discretion of the program directors, for the direct benefit of the individual clients. This amount is also included as a current liability, due to custodial clients.

Accounts receivable

Accounts receivable consist of amounts primarily due from federal, state and local governments as well as third party managed care organizations and are stated at the amount management expects to collect from balances outstanding at year end. Management has recorded an allowance for doubtful accounts based on their historical experience with accounts receivable collections.

Inventory

Inventory is recorded at the lower of cost, on a specific identification basis, or market (net realizable value) and consists primarily of residential properties purchased for resale and related construction-in-progress. Through its affordable housing programs, the Organization purchases, renovates and sells homes, primarily to eligible low-income families. Inventory also consists of prescription and over-the-counter drugs used in the Organization's closed-door pharmacy and outpatient health centers.

21

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDLVRIES NOTES TO CONSOLIDATED FINANCLAL STATEMENTS (CONTINUED)



Property and equipment and depreciation and amortization

Property and equipment are recorded at cost. Provisions for depreciation and amortization are made over the estimated useful lives, ranging from 3 lo 40 years, of the respective assets using the straight-line method- Maintenance and repairs are charged to activities as incurred. A substantial portion of capital assets has been purchased through grants and contracts. Such amounts received are included in support and revenue. Related expenditures are capitalized and depreciated over estimated lives when title to the related assets is held by the Organization.

Under certain program-funded agreements, ownership of property and equipment acquired with grantor funds is vested with and may revert back to the grantor under certain circumstances. However, due to the nature of the programs and the long-term relationships of the Organization with the grantors, management feels that the financial statements of the Organization are more accurate by capitalizing these assets.

Equity investments in companies

Equity investments in partnerships, limited liability companies and unconsolidated corporations are included in the accompanying consolidated financial statements using the equity and cost methods of accounting.

Deferred revenue

Deferred revenue consists primarily of program revenues received but not eamed as of the date of the statements of financial position. Deferred revenues will be eamed as the program conditions are met.

Vacation accrual

All eligible employees (including program employees) of the Organization are able to carry over unused eamed vacation time. Employees are able until December 31 ^ (changed from September 30"" during the fiscal year ended June 30, 2010) to use vacation time eamed as of June 30. At June 30, 2010 and 2009, $2,140,492 and $1,986,380, respectively, of program vacation expenses are included in accmed expenses. A portion of the vacation accmal related to program employees will ultimately be charged to and reimbursed by cost reimbursed programs, resulting in an accmal of program revenue of $936,743 and $903,724 at June 30, 2010 and 2009, respectively. At June 30, 2010 and 2009, there is $1,203,749 and $1,082,656, respectively, of vacation expense accmed for which no revenue or receivable was recorded as these amounts were incurred under fee-for-service contracts. At June 30, 2010 and 2009, $456,673 and $444,823, respectively, of administrative vacation expenses are also included in accmed expenses.

22

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDLARIES NOTES TO CONSOLIDATED FINANCLVL STATEMENTS (CONTINUED)



Derivative instmments

Part of the Organization's interest rate risk management strategy is to stabilize cash flow requirements by maintaining interest rate swap contracts to convert certain variable-rate debt to a fixed rate. Interest rate swap contracts designated and qualifying as hedges against future cash flows are reported at fair value. The gain or loss on the hedges is reflected in changes in unrestricted net assets.

Tax status

RHD, SQ, and NPHO are exempt from federal, state and local income taxes under Section 501(c)(3) of the Intemal Revenue Code and similar state and local laws, therefore, no provision for income taxes has been made in the accompanying consolidated financial statements related to these entities. Murex and Murex Investments are for-profit corporations and are subject to federal, state and local taxation.

Use of estimates

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

Financial instmments

Generally accepted accounting principles require entities to disclose the estimated fair value of their financial instmment assets and liabilities. In addition to the derivative instmments identified above, the Organization has identified the following as financial instmments, all of which have carrying values which approximate fair value: cash and cash equivalents, accounts receivable, equity investments in and advances to companies, and long-term debt.

Noncontrolling interests

Noncontrolling interests reflect the equity of subsidiaries which are not owned by RHD or its subsidiaries.

Reclassification

Certain amounts in the 2009 financiai statements have been reclassified to conforai with the 2010 financial statement presentation.

23

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDLVRIES NOTES TO CONSOLIDATED FINANCLVL STATEMENTS (CONTINUED)


2. Unconditional promises to give

The Organization records unconditional promises to give when received. During the years ended June 30, 2010 and 2009, contributions were received with multiple year payment terms. These receivables were recorded at their present value using discount rates ranging from 3.25% to 5.0%.

2010 2009

Gross unconditional promises to give $ 272,748 $ 462,100 Less unamortized discount ( 1,442 ) ( 7.436 )

$ 271306 $ 454.664

Amounts due: Within one year $ 232,748 $ 270,450 Within two to five years 38.558 184,214

$ 271.306 $ 454.664

The current portion of this receivable is reported as part of accounts receivable at June 30, 2010 and 2009, with the remaining balance reported as other assets in the consolidated statements of financial position.

3. Property and equipment

The following is a summary of property and equipment (at cost) and accumulated depreciation and amortization.

2010 2009

Real estate and improvements $ 23,406,207 $ 22,898,028 Leasehold improvements 12,876,098 12,097,501 Furniture and fixtures 3,985,826 3,640,138 Computer equipment and software 5,363,822 4,716,638 Automobiles 7,363.250 6,599.278

52,995,203 49,951,583 Less accumulated depreciation

and amortization 28.997346 25,021.802

Property and equipment, net $ 23.997.857 $ 24.929,781

24

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCLVL STATEMENTS (CONTINUED)


3. Property and equipment (continued)

Depreciation and amortization expense for the year: 2010 2009

Program $ 2,398,023 $ 2,187,108 Management and general 2,011,921 1,891,232 Other operating 269,244 238.659

$ 4.679.188 $ 4316.999

Equipment purchased through grants and contracts amounted to $2,101,437 and $2,230,060 for the years ended June 30, 2010 and 2009, respectively.

4. Equity investments in companies and noncontrolling interests

The Organization has investments in the following companies either individually or through its for-profit subsidiaries, Murex and Murex Investments:

Company name Absolute Computer Support CSS Staffing, Inc. Laptop Service Center Lighthouse Ventures SURF Investments, LTD Murex Capital, LP Murex Capital II, LP Murex Investments I, LP Murex Investments, LLC Murex Investments II, LLC Brother's Keepers Hope Improvements, Other miscellaneous investments

Percentage of ownership 30.00 30.00 30.00 30.00 30.00 27.30 33.30 42.72 20.00 20.00

LLC 40.00 .01-1.00

Aggregate cost and carrying values of the investments are as follows:

2010 2009

Original investments $ 4,301,370 $ 4,251,270

Accumulated allocated net losses, distributions, and retum of capital ( 3,258.891) ( 2.781.648)

1,042,479 1,469,622

Direct write off of investments ( 100) ( IQO )

Equity investments in companies $ 1.042379 $ 1.469.522

25



4. Equity investments in companies and noncontrolling interests (continued)

Over the past several years, the Organization has received donor designated grants and donations for the purpose of investing in companies through Murex and Murex Investments, to promote economic and job development in specified areas in Pennsylvania. These companies are typically considered risky based on their current financial position and inability to receive additional financing from their banks. During the years ended June 30, 2010 and 2009, the Organization recognized approximately $105,000 and $935,000, respectively, of net losses from investments.

The Organization accounts for most of its investments using the equity method, even some in which they own less than 20%. In most cases, the Organization exercises significant influence and in those investments in which it owns less than 20%, the equity method approximates the cost method. The Organization uses the cost method in cases in which they own less than 20% and do not exercise significant influence. The Organization's losses are limited to the extent of their capital contributions.

The noncontrolling interest in Murex Investments consists of a 7% non-voting common stock ownership by another investor as of June 30, 2010 and 2009. The Organization owns all of the voting equity of this subsidiary. As of June 30, 2010 and 2009, this noncontrolling interest was $0.

Effective July 1, 2009, Murex adopted new authoritative guidance for noncontrolling interests in consolidated financial statements. This guidance requires, among other things, that the ownership interest in subsidiaries be clearly identified and presented in the consolidated statement of financial position within equity/net assets, but separate from the parent's equity/net assets. As such, a reclassification was made to beginning total net assets as of July 1, 2008 to reflect this change in the statement of changes in net assets.

There are three investments of Murex in which there is a noncontrolling interest. Murex has control of the companies but only the majority ownership of one. Control results from the Organization's appointment of management or members of the board of directors. The noncontrolling interests own 99%, 99.9%, and 33.3% of the equity of the companies.

5. Advances and loans

The Organization through its for-profit subsidiaries, Murex and Murex Investments, has made loans and advances to certain parmerships and companies. In addition, the Organization, through its subsidiary, Murex Investments, has made loans to certain companies in which it has an equity interest. Murex and Murex Investments invests in certain companies located in distressed areas of Philadelphia, Pennsylvania. Its investees adhere to certain principles, including a minimum level of hiring local people from welfare, a minimum wage in excess of the applicable minimum wage, and the sharing of profits with the employees. The major sources of funds for investing in and lending to these companies were restricted grants and donations. The investments in these companies are accounted for using the equity method of accounting.

26



5. Advances and loans (continued)

The nature of the significant loans are as follows:

2010 2009 Various advances to affiliated entities in which the Organization or its subsidiaries has an ownership interest or control. These advances have no repayment terms. $ 340,634 $ 325,632

Note receivable to three partnerships in which Murex is a partner. The note bears interest at 1% over prime rate, 4.25% at June 30, 2009 and was due on demand. - 3,000

Note receivable to a company in which Murex is a partner. This note is payable on demand and bearing an interest rale at 1% over prime rate, 4.25% at June 30,2010 and 2009. ' 205,000 50,000

Note receivable to an affiliated entity, payable on demand and bearing an interest rate of 4.72%. 66,000 66,000

Note receivable to a company in which Murex is a partner. This note is payable in monthly installments of $1,000, plus interest at 7%. This note will become due in full March 2013. 73,939 83,300

Various advances to companies, payable in monthly installments of principal ranging from $209 to $699 and bearing no interest. These notes become due in full in 2014. 86,799 94,483

Various advances to companies, payable on demand and bearing an 8% interest rate. 49,997 46,146

Note receivable to a company in which Murex is a partner. This note is payable no later than August 23, 2010 and bears interest at 5%. 293,000

Mortgage note receivable payable in monthly installments of $403 and bearing interest at 4.625%. This note matures October 2039. 77,581

Mortgage note receivable payable in monthly installments of $366 and bearing interest at 4.625%. This note matures April 2040. 71,021

27



5. Advances and loans (continued)

Note receivable to an unrelated company, payable June 22, 2011 and bearing interest at 10%. 5,000

Note receivable to an affiliated company, principal payable in installments beginning in July 2013 and bearing interest at 2%. This note matures June 2017. 40.000

1,308,971 668,561 Less allowance for uncollectible advances and loans ( 93.880 ) ( 93.880 )

1,215,091 574,681

Less current portion 355.684 57.753

Long-term portion $ 859.407 $ 516.928

As noted above, the Organization has made advances that are due on demand. It is not the Organization's intention to call these advances for repayment during the fiscal year ending June 30, 2011 and they are therefore considered long-term assets on the consolidated statements of financial position.

6. Deferred income taxes and net operating loss carryforwards

Murex Investments has recorded deferred income tax assets resulting from net operating loss carryforwards, unrealized losses on investments, and allowances created against advances and loans to investees. As of June 30, 2010 and 2009, management has created a valuation allowance to account for the uncertainty that a portion of the deferred tax asset would be utilized.

The tax effects of temporary differences and carry forwards that give rise to deferred income tax assets consist of the following:

2010 2009

Net operating loss carry forwards $ Umealized losses on investments Allowance on advances and loans to investees

Deferred income tax assets Valuation allowance

571,605 186,989 32,858

791,452 ( 477,185 •)

314.267

$

$

594,825 233,117 32.858

860,800 ( 546.533

314.267

28



6. Deferred income taxes and net operating loss carryforwards (continued)

Deferred income tax assets are included in other assets in the consolidated statements of financial position.

Murex Investments has net operating loss carryforwards of approximately $1,600,0(X) as of June 30, 2010 which are available to offset future federal taxable income. These carryforwards will begin to expire in 2024.

Provisions for income lax benefits are included in interest and miscellaneous income on the consolidated statements of unrestricted revenues, expenditures and other changes in unrestricted net assets and consist ofthe foUowing components:

2010 2009

Deferred income tax (expense) benefit $ ( 69,348 ) $ 322,305 Change in valuation allowance 69.438 ( 322,305 )

$ ( - ) $ ( - )

7. Lines of credit and short-term borrowings

The Organization has lines of credit and short-term borrowings as follows:

2010 2009 * Line of credit of $20,000,000 with two banks; interest on borrowings under this agreement is based on the lower of prime rate less 1.0% or LIBOR +2.0%. The effective interest rate at June 30, 2010 and 2009 was 2.25%. It is collateralized by accounts receivable and other assets of the Organization. $ 2,610,000 $ 2,679,000

Line of credit of $650,000 with a bank; interest on borrowings under this agreement is prime rate plus 1.0%; the effective interest rate at June 30, 2010 and 2009 was 4.25%; the line is collateralized by all personal property of SQA Pharmacy. 511,000 503,000

$ 3.121,000 $ 3,182,000

* On November 30, 2010, the commitment on the above line of credit was extended through April 30, 2011. The terms of the extension include an increase in maximum borrowings to $22,000,000 and an adjustment of the interest rate on the borrowings to LIBOR+ 3.0%.

29

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDURIES NOTES TO CONSOLIDATED FINANCLVL STATEMENTS (CONTINUED)


7. Lines of credit and short-term borrowings (continued)

The Organization was obligated under outstanding letters of credit of $2,962,525 and $3,002,525 at June 30, 2010 and 2009, respectively.

Long-term debt 2010 2009

RHD: Mortgage notes, payable in monthly installments

ranging from $0 to $3,219, mostly including interest ranging from 1.0% to 8.75%, collateralized by various properties, maturing at various times from September 2010 through Febmary 2040. $5,858,294 $ 5,938,811

Note payable, interest and principal due monthly, interest at LIBOR plus 1.5% through 2018 (effective rate was 1.85% and 1.82% at June 30, 2010 and 2009, respectively), collateralized by accounts receivable and other assets. 5,131,550 5,598,418

Note payable, interest due semi-annually at 4.0%, principal due September, 2010. 50,000 50,000

Note payable, interest due semi-annually at 3%, principal due Febmary, 2012. This debt was forgiven during FY 2010. - 15,000

Note payable, interest due at 3%, principal due September, 2012, This debt was forgiven during FY 2010. - 25,000

Murex Corporation:

Mortgage notes, payable in monthly installments ranging from $0 to $21,841, mosfly including interest ranging from 1% to 7.1%, collateralized by rental property and equipment, maturing at various times from June, 2027 through December, 2028. 4,138,175 4,206,272

Mortgage notes, payable in monthly installments ranging from $0 to $4,428, mosUy including interest ranging from 1% to 10.5%, collateralized by income producing assets, maturing at various times fiom year 2021 through 2035. 587,994 598,008

30



Long-term debt (continued)

Murex Investments:

Notes payable, interest due semi-annually based on the participating percentage of operating distributions received from Murex Investments I, LP, outstanding principal due on March 24, 2017, collateralized by a participating interest in the investment in Murex Investments I, LP. 996,286 1.214.286

16,762,299 17,645,795

Less current portion 799.553 726.682

Long-term portion $ 15.962.746 $ 16.919.113

Maturities of long-term debt over the next five years and thereafter are as follows;

Year ending June 30, 2011 $ 799,553 2012 990,282 2013 1,185,104 2014 1,175,571 2015 940,486 Thereafter 11.671.303

$16.762.299

Interest expense for the years ended June 30, 2010 and 2009 was $1,125,086 and $1,152,584 respectively.

As noted above, the Organization has a note payable which bears interest at LIBOR plus 1.5%. However, the Organization entered into an interest rate swap contract that effectively converts the interest rate on the note to 6.45%. The Organization pays interest on the note based on the current interest rate terms. In addition, under the swap agreement, the Organization either pays or receives additional amounts on the outstanding notional amount based on the relationship of the current interest rate terms to 6.45%. The notional amount under the swap decreases as principal payments are made on the note so that the notional amount equals the principal outstanding under the note. The swap is designed to hedge the risk of changes in interest payments on the note caused by changes in LIBOR.

31

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCLVL STATEMENTS (CONTINUED)


8. Long-term debt (continued)

The swap was issued al market terms so that it had no fair value at its inception. The carrying amount of the swap has been adjusted to its fair value at the end of the year, which because of changes in forecasted levels of LIBOR resulted in reporting a liability for the fair value of the future net payments forecasted under the swap. As of June 30, 2010 and 2009, the fair value of the swap liability was $654,526 and $528,557, respectively, and is included in other liabilities in the consolidated statements of financial position. The liability is classified as noncurrent since management does not intend to discontinue the swap contract during fiscal year 2011.

9. Deferred credits

The Organization has received grants/loans from various govemmental agencies for acquiring and/or rehabilitating properties for specified purposes. If the conditions of each grant/loan agreement are met, these balances will be forgiven over periods ranging from 15 to 30 years. The grants/loans bear no interest except in the event of default. No interest has been accmed because it is the intention of the Organization to comply with all related conditions. The deferred credit balances are as follows:

2010 2009

First Tmst Savings (originated June, 1998 to be forgiven at the rate of 3.4% per year over a 30-year period ending June, 2027) $ 51,000 $ 54,000

Montgomery County Home Program (originated June, 1996 to be forgiven in July, 2011) 68,333 68,333

$ 119333 $ 122.333

10. Lease commitments

The Organization leases various buildings and equipment under leasing arrangements expiring through the year 2036. These leases are accounted for as operating leases. Generally, leases with terms beyond one year contain defunding clauses which allow the Organization to terminate a lease, within 90 days of the loss of govermnent funding. Future minimum annual rentals required under lease arrangements at June 30, 2010 are as follows:

Year ending June 30, 2011 $ 4,580,822 2012 3,818,966 2013 2,902,408 2014 2,103,211 2015 2,036,073 Thereafter 2,506.474

Total $ 17.947.954

32



10. Lease commitments (continued)

The Organization also maintains numerous leases with terms of up to one year which are not included in the above schedule. Rent expense for the years ended June 30, 2010 and 2009 totaled $11,220,191 and $10,162,606, respectively.

11. Captive and self-insurance

The Organization belongs to a captive insurance program, which covers workers compensation and automobile insurance. Excess insurance policies are maintained with respect to the various self-insurance plans, arid claims are handled by third-party administrators. Included in accounts payable and accmed expenses at June 30, 2010 and 2009 is $2,556,459 and $2,295,821, respectively, for future claims for all self-insurance coverage, which represents an estimate by management. The ultimate cost, however, will depend on the extent of future claims.

The Organization is also self-insured for unemployment claims in certain states, and therefore is responsible for paying actual unemployment claims as they are incurred. As a result, approximately $4,219,000 and $3,491,0(K) is included in accmed expenses as of June 30, 2010 and 2009, respectively, as a reserve for potential future unemployment claims. This also is an estimate by management and the ultimate cost will depend on the extent of future claims.

12. Retirement plans

Deferred compensation plan

The Organization has implemented a non-qualified deferred compensation plan in accordance with Intemal Revenue Service Code Section 457. In order to receive a payment under this plan, an employee must have both worked full-time for the Organization for 25 years and have attained the age of 65. The benefit amount is equal to the annual salary that the employee was receiving on the later of the dates on which the employee completes 25 years of service or attains the age of 65. It will be paid to the employee in four annual installments beginning in the year the employee attains both criteria. At June 30, 2010 and 2009, the liability associated with this benefit is $658,292 and $536,114, respectively. The current portion of this liability is $167,160 and $122,093, respectively, and has been included in accmed expenses.

Medical retirement plan

In fiscal year 2008, the Organization implemented a non-qualified medical retirement plan. In order to receive a payment under this plan, an employee must have worked full-time for the Organization for 10 years, attained the age of 65, and have fully retired. The benefit amount for eligible expenditures is based on the number of years of service, ranges from $3,000 to $6,000 per year and is paid over the course of 2 to 10 years. At June 30, 2010 and 2009, the liability associated with this benefit is $421,801 and $269,649, respectively. The current portion of this liability is $25,600 and $7,800, respectively, and has been included in accmed expenses.

33

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDLVRIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)


12. Retirement plans (continued)

Pension plan

The Organization maintains a "403(b)" plan for the benefit of its employees. Employee participation is voluntary and contributions by the employees are pursuant to salary reduction. The Organization does not match employee contributions.

13. Temporarily restricted net assets

Temporarily restricted net assets are restricted for the following as of June 30, 2010 and 2009:

Restricted for the purchase of property and equipment and related depreciation Restricted for program purpose Social investment Time restrictions

2010

627,113 1,308,271

798,825 147.961

2009

894,866 1,446,139 1,044,471 226,529

Total

14. Support - various states

A breakdown of support from various states is as follows:

$ 2.882.170 $ 3.612.005

Years ended June 30.

Connecticut Delaware Florida Louisiana Maryland Massachusetts Missouri New Jersey North Carolina Pennsylvania Rhode Island Tennessee Virginia

Total

2010

6,887,197 5,315,345 5,265,604 6,928,828 1,272,878 5,680,925 2,487,160 4,712,502 3,106,624

43,898,526 1,702,260 7,804,388

127.385

2009

7,123,931 4,689,145 5,285,208 6,445,455 1,084,863 5,789,087

789,044 3,979,456 3,383,058 5,201,103 1,402,473 7,602,696

30,440

$ 95.189.622 $ 52.805.959

34



14. Support - various states (continued)

Intellectual Developmental Disability Services in Pennsylvania transitioned to fee for service effective July 1, 2009. During the current fiscal year, the Organization was contracted with the Commonwealth of Pennsylvania. In previous fiscal years, the Organization was contracted with the counties within the Commonwealth. This transition caused a shift of revenue from the individual counties - Philadelphia, Montgomery, and Other to the various states classification on the Statements of Unrestricted Revenues, Expenditures, and Other Changes in Unrestricted Net Assets.

15." Concentrations of credit risk

Programs operated by the Organization are primarily funded by various govemmental agencies. The ability of the Organization to maintain its overhead stmcture and meet future financial commitments is dependent on the continued funding of these programs.

The Organization maintains cash balances at financial institutions located in various states. Accounts at an institution may, at times, exceed the Federally insured limits of $250,000. As of June 30, 2010, approximately $1,668,000 of cash balances exceeded insured limits.

16. Fair value measurements

The Organization's swap liability is reported at fair value in the accompanying financial statements as follows:

Fair value at June 30, 2010 Level 1 Level 2 Level 3 Total

Swap liabihty $ $ (654,526) J -_ $ (654,526)

Fair value at June 30, 2009 Level 1 Level 2 Level 3 Total

Swap liability $ $ (528,557) $ $ (528,557)

Topic 820 of the FASB Accoimting Standards Codification, Fair Value Measurements and Disclosures, estabUshes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy consists of three broad levels: Level 1 inputs consist of unadjusted quoted prices in active markets for identical assets and have the highest priority, Level 2 inputs consist of observable inputs other than quoted prices for identical assets, and Level 3 inputs have the lowest priority. The Organization uses appropriate valuation techniques based on the available inputs to measure the fair value of its derivatives. When available, the Organization measures fair value using Level 1 inputs because they generally provide the most reliable evidence of fair value. Level 3 inputs are used only when Level 1 or Level 2 inputs are not available.

35

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBS1DL\RIES NOTES TO CONSOLIDATED FINANCLVL STATEMENTS (CONTINUED)


17. Other commitments and contingencies

Litigation

The Organization is currently defending itself in several ongoing lawsuits. All estimated costs relating to these actions have been included in accmed expenses or are covered under existing insurance policies.

Guarantee commitment

The Organization has applied the disclosure provisions of Topic 460 of the FASB Accounting Standards Codification, "Guarantees", to its agreements that contain guarantee clauses. These disclosure provisions expand those required by Topic 450 of the FASB Accounting Standards Codification, "Contingencies", by requiring a guarantor to disclose certain types of guarantees, even if the likelihood of requiring the guarantor's performance is remote. Topic 460 requires the Organization to record the guarantee commitments as liabilities in the statement of financial position, starting with guarantees entered into after December 31, 2002, rather than simply disclosing the guarantee commitments in the financial statement footnotes. The following is a description of the arrangement in which the Organization is the guarantor.

The Organization has guaranteed that there will be funds available in an entity partially owned by Murex Investments over a ten year period to match similar amounts provided by the Small Business Administration (SBA). The entity will use these fiinds for technical assistance in its investment program. If the entity cannot generate funds equal to the funds provided by the SBA for paying its technical assistance costs, then the Organization must provide the funds. At June 30, 2010, the Organization has received restricted contributions and grants available to fund this project, if necessary. The present value of the liability at June 30, 2010 and 2009 was $157,350 and $188,066, respectively. The current porfion of this liability at June 30, 2010 and 2009 is $157,350 and $165,000, respectively, and is reported as part of accmed expenses at June 30, 2010 and 2009, with the remaining balance, if applicable, reported as a long-term commitment in the consolidated statement of financial position.

Other commitments

SQA Pharmacy has a prime vendor agreement. This agreement provides that this vendor will be its primary provider of prescription and over-the-counter dmgs purchased for resale.

18. Uncertain tax positions

The Organization has adopted the new accounting for uncertainty in income taxes guidance on July 1, 2009. The guidance requires entities to evaluate, measure, recognize and disclose any uncertain income tax positions taken on their respective retums. The adoption of that guidance by the Organization resulted in no change to net assets or the subsidiaries' retained eamings, deferred taxes, or accmed income taxes.

36



18. Uncertain tax positions (continued)

As of June 30, 2010, The Organization believes that they have no unrecognized tax benefits or obligations. The Organization continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative mlings.

The Organization files informational returns in accordance with federal and various state requirements. The Organization also files income tax returns related to its for-profit

subsidiaries in the U.S. federal jurisdiction, multiple state and local jurisdictions. U.S federal, state and local jurisdictions have statutes of limitation that generally range from three to seven years.

19. Subsequent events

The Organization has evaluated events and transactions for potenfial recognifion or disclosure in the consolidated financial statements through January 3, 2011, the date on which the consolidated financial statements were available to be issued.

37

SUPPLEMENTAL INFORMATION

A S HECHTMAN M ARKS D EVOR PC Certified Public Accountants

REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON SUPPLEMENTAL INFORMATION

Board of Directors and Officers Resomces for Human Development, Inc. and Subsidiaries

Our report on our audits of the basic consolidated financial statements of Resources for Hmnan Development, Inc. and Subsidiaries as of and for the years ended June 30, 2010 and 2009 appears on page 6. Those audits were conducted for the purpose of forming an opinion on the basic consolidated financial statements of the Organization taken as a whole.

The accompanying supplemental information on pages 39 through 45 is presented for purposes of additional analysis and is not a required part of the basic consolidated financial statements. Such information has been subjected to the auditing procedures applied in the audits of the basic consolidated financial statements and, in oiu" opinion, is fairly stated, in all material respects, in relation to the basic consolidated financial statements taken as a whole.

The accompanying supplemental information on pages 46 through 107 is also presented for-purposes of additional analysis and is not a required part of the basic consolidated financial statements. It includes only information of Resources for Human Development, Inc. and not its subsidiaries. Such information has been subjected to the auditing procedures applied in the audits of the basic consolidated financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic consolidated financial statements taken as a whole.

Philadelphia, PA Januarys, 2011

p < U u M u ^ ^ ^ ^ ^ ^ ^ /iL

2000 Markiet Street . Suite 500 . Philadelphia, PA 19103 .Dhone: 215.496.9200 . fax: 215.496.9604 . www.snrKi-pc.com

http://www.snrKi-pc.com

r^ —

o -^ -r w

- - Ul r~- ~-r^ ir. -f t~-•/^ r l o> T

— 1/1 r-- o o^

00 "O

W-. <n iD

S .—' n to

^

t> •v ' Ot Ot Vl — O' r ' •V O-r^ r^

' Vl t^ V-. u-l rl O

*.

f m CO r-•a-

, (N CTi UT' f^ r-

£" ' S lA n o (N

u-j U-) n Ot M CN

•* M

• «

s i

(M O • 3 , . r^

Ot ^

1

in n

o u n

f^ m eo to Ol r- c^ M O f^ Ot Ot

§ a

U

o r~ 00 r^ o. (N r* to TT r^ n m

ot n rJ" -o

00 f^ Ot o

f i fn IO .-

U o nr r-00

VI

s e o 5 w o « c> ^ Ot M CS

to •0

oo ys •o

Ot >ri \D r~-00 VI

5 fn Ot Ot

t^

^ (n T^ (S 0 \

aO to •n (S 00 00 Tj-" fH in (N N Ot

s; f^ S »o m r.1

.-1 r-

tn

"1 IO

V)

n , Ot 3 n

S "X

a

_J

^ 00

« j

to Ot 00 to rt 00

I "1

Cl o

« ^ n

r--to

VD

ro

«)

•3 a

_ > a -< 5 £ £

c

i. u •a

s >. «. £

K .5

a c

n > '5

u

o

u

tn

•a c n

u

? •a <

u u

H

8

•o

l3

00

00

o\ M o

k •a

^

O rn .O f-^ TJ- r^ O u~i o t tO t o — O t o oo 00 Ot tO — Ot O (S IO IO ( S CT. — O. -W — — f^ (N r-4 — o fn " r n c i —

r-t

o 00 m —

(N . o CT. r - T t o (N — oo t o CT (N — QO t o

to ' r J

oo to Ot

r-r~ ts fn

o • ^

r-t

-•V •V

« o fS

CT-— [

m

u". lO to T tO .—i

cn >o

b4

« 2

[1. ^

O

S I

,_, 00

s tr to 00

Ci

*" n •o

fN to

n 2_

o to — CTt

"T. ™.

oo o •V fn

.—. .—

, , lO Ul cn

CT. m fN -r

l A

s 00 -a-to

to

.—* IO

, , t

Ot rn fn •V

i.^

Ot M

r-' n

fc«>

O . tO_ tO" oo" O IO rt t o

to to fn r-' T •>r

s V, to' tn O ts"

b4

.2 CO

1 o

u

o t- to o • Q \0 to O o_ to_ •v_ o rt rn 00 to rt 00 r^ to to

W4

3

o • ^

fs

5

00 <s 'O

o r

Ot fn (N O

t-oo

lA

^

n

n

^

— u

S

o

. o Ot f n * t-- IO 00 vo t o >o - ^ r^ 00 vD 00_ CTt_ t o t o t o Ot* to ' l o t o t o rt o 00 ••a- -H f n r - f n (S rt o Ot

a

g CTt m V r - f n rt t o t o - - Ot r n 00_ Ot_ tO_ o d ' -o" lo* to' rn to 00 ^ rt rr ^- t~S rt o m ts tn rt (s

CTt 00 t n ' - ' t o t o M m r n rS Ot tD_ m cn iq^ (S to* oT t-*" Tj-t-) f^ i-c 00 t o r - M rt 00 VD

•0, " . 00 M

0 to 0 1 r-1 lO QO f - f 00 t o Ot o r-r-f

S ^_l

tn tn

r-00 00

to (S lo Tito -o

^ tn rn C-4 tN tn

tn

?3

o (S (--o Ot 00 fS

'

..-• r-o_ T^ cn lO to* lO

w

to > » •

fn 1—i

to 00 (N

to O r\ r--* lO

^ cn

v»

s Ot TT (N

m Ot vo vo"

Ot o Ol

" Ot to

oo" "" w

s ^ VD

^ tn tn

to

^ 00 to •O

V tn

b4

^ E

§ 1 1 2 C Q Q V U ' =

_3 J O Q Ofi O

> i

H 3

"e u

O S g

u e o E

3 B. s c •o

•a § '3

E =S

65

— 'o ts •s

.2 8 3

1

g rt _ S 5

IO f ^ •? (N IM O-m CJ — m — f . — o_ r j o r n (N oo" Ot" —' ' CT- 0 0 r - l lO — OO .—

r - o 0-. 00 - J lO oo to.

r^ o r^ r n u» IO ov

r^ 00

Of) t o r j 00

, . o-

T l O

- w

--I O ,

• o o

oc tN

f ^ •—• r-1 t i j

• r i f n • i j

Ot

(N Ot

• *»•

(N tN

\ r .

r~ •=r m m

^ r -t o - ™

— vO

.- lO

C3V

"

O

• *

_.

o S O S a. .3 2 -iS

X 13

II

o

3 O

, , Ot Ot

CTv (N

00

(N

m

Ot

vu

0 lO

10 f l

00

.—. 0 r -

rt t n rt

00 CTt r-T Ov" O

,_, •0

,_. 0 0

-—J vO

00

(N

f n 0 m

r~-

DO 0

rN

00

Ot v ^ - l

ot) Ot

r-

00

r-*

. 1

00

1/^ f - l T j CN 00 Ot O m (N t n r o rt f n o rt VD (N v q cn f N r n co' Ov* cn r - ' o CTT oo* Ov 00 (N ^ 10 00 m 10 ' - ' 10 rt V 00 Ot

r -

t -

CJt m Ot

t o m

CT- r -0 00 vo r -i / ^ r -

VD

-* m

tN

0

5.

00 C?t U t VO t o

l O )

^ r -1.H

Ot

CTt

VO

^

00

m f*! f l

vo 0 m

1-4

0 . 0 r f

r - r - OV t^ i o >o (N m Ov vo O l m rt o rt f n r--_ 10 ot^ <» . - I rt f n " 10 o vo CN r-* - * 00 O -T rt 00 00 Ov T T ^ O ^ t o 00

r -

Ot

t o Ot

Ov C3

I N

r > vi;

c a tN

^ t o

r -00

t N rt c s f l 00 r~ rt 00 ^ 10 CTt t n t o r - m

t o (N

f N t o

^ vo vO 00

f l

0

1—1

3 0

^

0 0 CO

^

v£)

^ vO

0

VD cn

?:j Ov rt m o t N f - f

5 o t 0

-* Tf

t o IO

CM t o

-*

c-1

e v

r -

CT. vn

CN

t n r-]

r-J

r ' ^

r-J

1 - ^

QO ^ . 1

Tt

Q. 3 L l . >

CO

111

o £? ^ .^ o -S U S O

3 i3 "•a S

s 6

• §

— ea —

i9

S3 :^ !S S §

. u iQ

- a (3

S "• -o 13 M C

.. 5 £ s g c ^ SJ C U u "

.2

o H

, r^

l O

, J o-

>o. r j

.-

, ^ w, • j _^

— f " ,

« 2 o 2 u. <«

I I

o U

• ^

VD

' '

t o r-r-cs

<«

g3 o:

^ - - . CTt vo TT Ot

00 M ' - - . ' .—1

, O t t o

C-J

& •

— u •e ^ .81

E

a 4> M

« CQ

4>

•a a ^ K 3 C

i n U 60

cQ r^

5

u E o v > c

( H o u E o o c

.—. I f l

_o v -^ . . J

u c: c

'3 ^

a « S M

a>

s Ul

a u

i M

o _3

"3 > 3 c u 00 B

J 3

U

« i3

t-f E- u

3

t=

_ o

«f

H

• o

2

IS OA c CQ

u

a

u c C90

— c

e

^ . -- s p 111 ^ N H ii = S 2 • "

a 3 c

^ ou

u

(N —

, , O (^

M O

Ot

CT-ff-

TT

r^ r n .0

r~

r~-

^ ^ .- [ ^

. D ( N

— P" .

0

-m

1 ^

B

s 2 O Z

o t /1

j< IS

S I S

00 Ot O" rt"

J5

l § U

, ^ •<r vo

. 0 rt

^ ,

CS

,_

rn m t--

1—(

0 t--

a

a K

tO Ot

CT. C-*

00 vO r-* ^-t o rt

t N 0 Ot 10 Ot VD 00 Tt- Ot Tf rt 10 Ob eo fvt

t o

3 ,_, t -^

r^

(N

"

0

r^

tN

—' t i t

:3 i 00 >

O t o O t o O . vO C l t S to* O

o _ t o , to* o s 3

t o .-•

c

E

3

s

f -t n

*. f t )

rO

W • * C-J t j -

f - j 2:_

s iQ »

S

3 00

t n

i - ^

t o

t n

w

. = u

. - S -p

M

O

S a ^ k. t ; u > . O t-

C ±3 ^

I g «

S.

.5 a 00 S

u

2 -5

7^ H

•S t^

& . S (0 Jb

J3

f 2 5 : = ^

ill 0 2 Q

- M

•3 0 M c 0 u

c

I c CO

u

•s a 8

5

i 3

RESOURCES FOR HUMAN DEVELOPMENT, INC. AND SUBSIDIARIES SELECTED NOTES TO SUPPLEMENTAL INFORMATION

YEAR ENDED JUNE 30, 2010

1. Consolidating financial statements, basis of presentation

Resources For Human Development, Inc.

Operating

The Operating column reflects the operating activities of RHD, excluding activities associated with the acquisition and depreciation of property and equipment (equipmenl column) and activities associated with certain restricted or designated grants and donations (social investment column).

Equipment

The acquisition cost and related depreciation of the property and equipment utilized within RHD programs is reflected in the Equipment column. The cost of property and equipment is included in program budgets and is typically funded directly or indirectly by govemmental contracts or restricted grants and donations. Revenue generated to fund the acquisition of property and equipment is reflected as such on the consolidating financial statements. The cost of administrative property and equipment acquired is funded by operations or restricted grants and donations. Payment of principal on debt incurred to purchase property and equipment is also funded by armual transfers from operations. Expenditures reflected in the Equipment column represent the depreciation on property and equipment.

During the fiscal year, RHD transferred $450,000 to the Equipment column from the Operating column. These funds will be utilized to fund future implementation of technology. The remaining net assets reflected on the consolidating statements of financial position will be utilized to offset depreciation in future years.

Social Investment

RHD receives grants and donations that are restricted or designated to be utilized for investment in companies and ventures, both for-profit and not-for-profit, which have a social impact. RHD historically has utilized this funding through investments made in its for-profit subsidiaries, Murex and Murex Investments, Inc., or loans and advances to these entities. The assets, liabilities and net assets associated with this activity are reflected on the consolidating statements of financial position. The revenue and expenditures, as well as the loss on investments made are reflected on the consolidating statements of unrestricted revenues, expenditures and other changes in net assets and the consolidating statements of changes in net assets.

44

RESOURCES FOR HUMAN DEVELOPMENT, INC AND SUBSIDLARIES SELECTED NOTES TO SUPPLEMENTAL INFORMATION (CONTINUED)


1. Consolidating financial statements, basis of presentation (continued)

Other Entities

As discussed in footnote 1 in the Notes to consolidated financial statements, 100% of Murex Corporation and 93% of Murex Investments, Inc. is owned by RHD. In addition, RHD has control in two related not-for-profit organizations. The Non-Profit Housing Corporation of Pennsylvania and The SQ Foundation. The activity for these entities is reflected in the consolidating financial statements. In addition, the loss from RHD's investment in these entities is reflected in the Social Investment column within RHD. All activity between these entities has been eliminated and the eliminated activity is reflected in the Eliminations column on the consolidating financial statements.

The following entities have been consolidated with Murex Corporation and are reflected in the consolidating financial statements: Murex Motors Inc., SQA Pharmacy, LLC, High Street Manor Associates, and TRS, LLP (Taunton Run).

45

\

'vO

RESOURCES FOR HUMAN DEVELOPMENT, INC. CITY OF PHILADELPHIA DEPARTMENT OF PUBLIC HEALTH

OFFICE OF BEHAVIORAL HEALTH & MENTAL RETARDATION SCHEDULE OF ADJUSTMENTS ON PROGRAM ACTIVITY INVOICE SUMMARY

CONTRACT NO. 09-20078 YEAR ENDED JUNE 30,2010

Code nos. 0202-0942 0200-1637

There were no adjustments to the Program Activity Invoice Summary for the above code nos.

47

a 5 UJ CM DC ; :^ m p O o U o o £ UJ 0.

ra

o

O <1> (O > V (D H Q

CVJ t o

cn o) 9 o W (VJ o o W CJ o o

CO < O

5 S^

UJ

O

tf) 5 t U CO

o o

M.

•••.•,v,v.-0)

•:•••••• o -;jv.-.---.-,-1»

• - « • .

.•-•.-....-.•; CO

•LJ----Q,

:o.-:-:£-: tfi..*r-.

:•:•£• 5

I'

1 ^

CO

IO CO OJ 00 CO OJ to

o o o

UJ

u > oc UJ ( f l u. o Z 3

UJ

UJ

> UJ (E UJ UJ

u.

> oc o CJ UJ

o (3 z o z u. > CO H u> o u

s

t o CO

o i n

O

u

5 Q. o u I -(0 o u

o u UJ

DC I -

o UJ DC Q

0 0 T *

8 o

o o s

O* P) •*• £Ls ^ - S

o o j y

o £0 t o

1

a> o o

p

o Q UJ CC UJ

> o u

o cc UJ

a

6 z

I - ' z UJ

£ OL

O _ l UJ

> U I

Q

z <

X

QC

O U .

CO UJ

o cc o CO UJ tr. UJ

<

z > o z U l

o

oc o 1 -

z

K t o

AP

PR

OV

ED

B

UD

GE

T D

tRE

C

MR

. T

OD

D S

ILV

ER

o

o

CM

c5

a Ul

E ffi = 1

CO

UJ i -<

J

EX

EC

UTI

VE

DIR

EC

TO

R: /

M

R.

RO

BE

RT

FIS

HM

AN

/

OF

FIC

E O

F B

EH

AV

IOR

AL

HE

ALT

H

PR

OG

RA

M A

CT

IVIT

Y S

UM

MA

RY

& M

EN

TA

L R

ET

AR

DA

TIO

N

SE

RV

ICE

S

PQ

BH

1 _

UJ

- J

ffl t -

i d " z

NE

T T

O 8

E

FU

ND

ED

;::;x->:::-:

u j :

•:v::--a:-]

- ^

U l

:«?

:£}:

U l ;

:^ :

m m

- 1

z 1 a <

z

§ U l

a . O

UJ

z z o CO

U l

CO

NT

RA

CT

N

UM

BE

R

^ o

£ 5

o

tD

%

s

L

a to" o

O U l

oT

( 0 !«» O CM

M CM

a CD

CM

o a

o o M

•;> o

o o

o o t -o

" i « c a O

M

o

o

o CO

CD (O

CO

00

i n <D

CD N O

(D C* CO

«* CO

a ( 0 IO

CM

o CO

o o «

o

CO cn

6 o

o

•a %-o o o «

s (0

(fl

o

in CO 00

N CO

o

•o o CO

O

CO O l

o eo

CM O

<j>

o o CJI

i n o

r -

O

o

o

ffi c « E o o a

a .

•J3 a N

£ o e a w

o

i n

00 n n <D

i n

CM

CO

o o

(D

O

GO (D CO U > (O

in

to cn 03 O

OO CO CM

00 CD W ( 0

CM

o

A o o CM in o

CO

to

o o o

o c c a

to

c

? a

« a 4 a .

o

CM i n i n C4 1 ^ 00

IO

C»

<o a a a (A

CM

at <o tn CM

(0

CD

cn CM

CM O

A o

in

6 o

o

5 o •

t n Ul cc

O

n CO

CM

r-

00

i t i

n

CO

o

I O CO

r i "

u> CO PO CM

IO

O CO CM

r-

CM

o

A o o CM

to o

ID

o o o

T5 C CD

E o Q

e > « o

0

o

a .

Ul

o

CM ID CO

CO CM

o t n ID i n CM

ID

CO

IO OD CM

n CM CM

CO

CO IO CD

i d CO

a i n CM

CM O

? i n o

to

r -

r -

6 o o

a

a c

CO

- J

« (0 u (T

o

PO

IO o at o* in

CO

a

00

o o CM

I f ) U>

CM

CO

n

CO cn <D

CM O

t h V o o CM

A o

CO

c& o

o

> o •n

"^ o c a <0

4:

o

CM CM CM

t o

o

CM C4 CM lO'

00 ID

«0 IO

n 00

CM

o o CVl

IO o

CO to

6 o o

t : c c c 3

</.

t h u flC

o

CP

a>

CO

to <n tn CO

at

CD at

K CO I -

CM i n

CM O

o b

o o CM i n o

CO to to

c& o y— O

•o

£ c *• 0)

= -V.

t l m

o

o i n

5

o

o U l

n

y -

IO

CO

o

c»

in CM

CM O

A o o CM

A o

o <» I f l

6 G

O

n a o n c «

u

0

S

a UJ CC

o o o o o o o o o o o o o o o o o o o o o o o o o o o

288,

133

21

,379

1,

390,

091

216,

218

31

8,87

7

562.

312

357,

634

37

3.78

8

111,

580

18

0.01

9

158,

005

145,

147

88

0,70

8

45,7

15

C O O i n C O h - C M T - O O C O ^ O g C D O C •St c o i n c M t o o p o c o f f l rocM i w ^ t o c o c M O t e s c o w * i . ' o ' O T ^ C M O O K T ^ O O l O t D (OOO " y~ T ' r - r - y~ e4 r - r - ^ C

( D a t O r - ^ v i o e n c o i o i o ^ i n ^ . t » ^ > ^ - o • 9 c o c « l ' • - o o « n T -C 0 P l W S C M U > l 0 0 1 t » C 0 o q _ C 0 K 0 O T . ^ r - ( D K a r a T - < D t O O O O ) o T t o a ) C M O C M n r < - ^ . a > C M c o i n i o t D ^ c» i D C * c o i o c o c O T - T - ^ * - e o

c a o i t - o c o n i o a i ^ o a t i n o o T - t s o ^ c o o o o i n Q O ^ ' O o i N - o i c o t n t n i o r ^ i n n t o r ^ o c o e M O o c B c o i o t n T ^ t o ' t o p ' c D CO o c ^ n t ^ t t O T - w e M W t -

CM r -

r - P l O C M O V O C O h - I O C D O C O O O N < O C M ? O C O O a ) ^ t D T-C ^ ' - O O O O O I O O C M ^ ^ ^ CO c n - i - ' C B C O W ^ ^ C O O * t " CD o a o ( a T - t D < « - ( o c M i o o

CD r - CM

T - i - o c » c M r > . o i n c M < o o o ^ i o l O t D r - O r - V I O t - C O t n C O O C M ' r -T - < o o c n P s a > P i N - O K i < a c o o » i ^ c D o o t R i C n o N c d c o c o g o o o o t o c ^ T - t o ^ o o ) C D a > ^ > c o ( O c o t D 9 y - f - T - C M P O C M C M T - T - t O

C M C M C M C M C M C M M C M C M C M C M M C M C M O O O O O O O O O O O O O O

c o c o t o c D o c o a a o c o o o c o o c t o o G O

o o o o o o o p o o o o o o o o o o o o o o o o o o o o C M C M C M C M l M C M C M t M C M C N I C M C S I C M C M i / i i o i n t A i o i n i o i o i A i n i n i / i i A i n o o o o o o o o o o o o o o

i O C D C D C M O n i O T - C M t O C O t O C D I O t R r - T - C M O T - r - C M C M ^ I O a > C n a > C D C M ( D U t D ( O ( D t O Q 3 C D t 0 ( O ( D t O y - e i - r - T - y - T ' r - r - T - T - r - r ' y - ^

C 3 0 C % I C M < i 4 ' T ^ ^ ^ 4 ' 4 ' « J - < i O O O O O O O O O O O O O O

O O O O O O O O O O O O O O

RE

S-P

rogra

m E

nhance

ment

HS

-SIL

R

A-P

rogre

sslv

e D

em

and

R

A-P

rogra

m E

nhance

ment

RE

S-G

ener

al

RA

-Behavl

or

Shapin

g

RE

S-C

LA

RE

S-E

lderiy

R

ES

-Medlc

al C

hlp

ps

RE

S-C

om

munlty

Chlp

ps

RE

S-C

lust

ere

d S

ites

RE

S-P

rogra

m E

nhance

ment

RE

S-S

tart U

p C

hip

ps

RE

S^T

ogra

m E

nhance

ment

S C O ^ ' i - t a - T - N C M h - C M ^ O t D 9 1 - C M O K C O V C O t n C J C M O I O i ^ t D o a c o t n c A i o o o o c o p o c i

i O C O t ^ O t O i ^ T ^ W p r O t ^ O O V C O l O t n t D i n t D t D O I O C M t O O K C O T - C O 0 - K » - C O <D

» - ' r-* O CM

98,7

90

125,

080

50

7,67

0

30,1

17 0

12,2

79

11,5

84

842 0

1,99

7,23

3

791,

150

5.

445,

985

I ) 0 0 7 r - r - T - C D t O a > C M ^ O C O 3 o o < o a t t o c M < « a > e i t n t o ^

tforpfoToin^cocooiKtoco M P o t o i n o o < D « r - . o i o 9 i - s 3 ) ( D * ^ t D C 0 T - K T - n c O O

T^ T ^ CM ttT CM

s c D o n ^ O T - i n o o o ^ C T M O O V V t D O C M ^ O i n h -

t o ^ c o o o t o ' t d c B ^ : . * 1 D o T o t d o o o T ^ o e M t o i n M O O t t O t O M O i - O h -• - • « - » - * - 1 - 1 - o

CO

r < > c o o o < « ' i n o i - c o ^ ^ c M o o o c o m o i i - C M N c o i o i A i n N i o ( M a o v i n n r - c D e o ^ i o s v

i - - o i < D t o r i - o c o r . . c o ( D C M * -c o o c M * - o > o > c o ^ * - c o at T-t S n ^ a t D t d - r ^ i n i o ^ < o t o a o o o o i - i ^ ^ o t o v c M O f l O I O O l t C O r - x r lOO)

C M C M M C M C M C M C M C M C I C M t M C M 0 O O C 3 0 0 0 O O 0 0 O

l O O O S O C O C O C D C O O O C O C O O f i O

O O O O O O O O O O O O O O O O O O O O O O O O CMCMOICJ IO ICMCMCSICICMCMCM i n i o t n i n i n i o i n t ^ i A i A i o i A O O O O O O O O O O O O

0107

-162

0

0108

-162

2

0109

-162

2

0124

-161

3

0140

-162

6

0184

-049

5

0184

-161

3

0184

-162

6

0184

-165

3

0184

-169

6

0184

-192

6

To

Be

Dete

rmin

ed

S-F

ore

nsl

cs

dIc

at-C

hlp

ps

S-M

edIc

al-C

h Ip

ps

S-B

ehavl

or

Shapin

g

S-H

om

ele

as

e H

ave

n C

M

S-B

ehavl

or

Shapin

g

S-H

om

ele

sa

S-S

IL C

lust

ere

d

S-S

tartup

S-H

om

ele

ssX

BH

B

e D

ete

rmin

ed

rA

L

m s u i u i u j s u j u j u j u j u j ooH

ON

RESOURCES FOR HUMAN DEVELOPMENT, INC.

CITY OF PHILADELPHIA DEPARTMENT OF PUBLIC HEALTH

OFFICE OF BEHAVIORAL HEALTH & MENTAL RETARDATION

SCHEDULE OF ADJUSTMENTS ON PROGRAM ACTIVITY INVOICE SUMMARY

CONTRACT NO. 05-20048-02

YEAR ENDED JUNE 30,2010

Code nos. 01-00-1493

01-06-1695

01-00-1612 01-00-1634 01-04-1643

There were no adjustments to the Program Activity Invoice Summary for the above code nos.

Code nos. 01-00-1400

01-00-1618 01-00-1695 01-04-1600 01-04-1622 01-07-1620 01-40-1626 01-84-1653

01-00-1613 01-00-1621

01-00-2218 01-04-1613 01-04-1653 01-08-1622 01-84-0495 01-84-1696

01-00-1615 01-00-1653 01-02-1616 01-04-1615 01-04-1695 01-09-1622 01-84-1613 01-84-1926

01-00-1616 01-00-1690 01-02-1622 01-04-1621 01-04-1696 01-24-1613 01-84-1626 To be determined

There were adjustments made to the Program Activity Invoice Summary for the above code nos., which are explained on pages 51 through 65.

50




Contract Number:

Code no:

Personnel

Operating

Administration

Total

Revenue

Net to be Funded

05-20048-02 01-00-1400

Revised Final Program Activity Invoice

Summary

$ 319,922

207,739

79,150

606,811

(18)

$ 606,829

Audited Program Activity Invoice

Summary

$ 320,172

211,075

79,749

610,996

_

$ 610,996

Adjustment/ Difference

$

$

250 (A)

3,336 (A)

599 (A)

4,185

18 (B)

4.167 (C)

Explanation of Adjustment/Difference:

(A) Expenses recorded after invoice submitted.

(B) Revenue reported incorrectly on invoice.

(C) Sum of resultant effects.

Amounts on this schedule do not include the accrual for vacation as discussed in footnote 1 to the consolidated financial statements.

51




Contract Number: Code no:

Personnel

Operating

Administration

Total

Revenue

Net to be Funded

05-20048-02 01-00-1613


Summary

$ 3,268,288

1,089,625

653,687

5,011,600

377,725

$ 4,633,875


Summary

$ 3,239,731

1,109.030

652,304

5.001,065

420,869

$ 4,580,196


$ (28,557) (A)

19,405 (A)

(1,383) (A)

(10,535)

43,144 (B)

$ (53,679) (C)


(A) Expenses reported incorrectly on invoice,

(B) Revenue reported incorrectly on invoice and revenue adjustments booked after invoice submitted.



52

RESOURCES FOR HUMAN DEVELOPMENT, INC. CITY OF PHILADELPHU DEPARTMENT OF PUBLIC HEALTH




Personnel

Operating

Administration

Total

Revenue

Net to be Funded

05-20048-02 01-00-1616


Summary

$ 723,045

236.517

143,935

1,103,497

131,158

$ 972,339


Summary

$ 723,045

238,957

144,300

1,106,302

145,450

$ 960,852


$

$

-

2,440 (A)

365 (A)

2,805

14,292 (B)

(11.487) (C)






53





05-20048-02 01-00-1621

Personnel

Operating

Administration

Total

Revenue

Net to be Funded


Summary

1,189,868

150,905

$ 1,038,963


Summary

1.196,251

139,261

$ 1,056,990


$ 696,944

337,724

155,200

$ 698,496

341,722

156,033

$ 1,552 (A)

3,998 (A)

833 (A)

6,383

(11,644) (B)

$ 18,027 (C)






54




Contract Number; Code no:

Personnel

Operating

Administration

05-20048-02 01-00-1653


Summary

$ 452,741

187.199

95,991


Summary

• $ 429,944

212,143

96,313


$ (22.797) (A)

24.944 (A)

322 (A)

Total 735,931

Revenue 392,984

Net to be Funded $ 342,947


738,400

389,282

2,469

(3,702) (B)

$ 349,118 $ 6,171 (C)

(A) Expenses invoiced to incorrect classification and expenses recorded after invoice submitted.

(B) Revenue estimated incorrectly on invoice and finalized after invoice submitted.



55

RESOURCES FOR HUMAN DEVELOPMENT, INC. CITY OF PHILADELPHLV DEPARTMENT OF PUBLIC HEALTH

OFFICE OF BEHAVIORAL HEALTH & MENTAL RETARDATION SCHEDULE OF ADJUSTMENTS ON PROGRAM ACTIVFTY INVOICE SUMMARY


Contract Ni Code no:

Personnel

Operating

imber:

Administration

05-20048-02 01-02-1616


Summary

$ 789,010

603,665

208,901


Summary

$ 789,010

604,398

209,011


$

733 (A)

110 (A)

Total 1,601,576 1.602,419 843

Revenue 211,485 243.998 32.513 (B)

Net to be Funded $ 1,390,091 $ 1,358,421 $ (31,670) (C)


(A) Expenses incorrectly omitted from invoice.

(B) Revenue incorrectly omitted from invoice and adjustments posted after invoice submitted.


Amounts on this schedule do not include the accmal for vacation as discussed in footnote 1 to the consolidated financial statements.

56

RESOURCES FOR HUMAN DEVELOPMENT, INC. CITY OF PHILADELPHU DEPARTMENT OF PUBLIC HEALTH




Personnel

Operating

Administration

Total

Revenue

Net to be Funded

05-20048-02 01-04-1600


Summary

$ 203,372

89.849

43,983

337,204

18,327

$ 318,877


Summary

$ 203,373

89,850

43,983

337,206

17,793

$ 319,413


$

$

1 (A)

1 (A)

-

2

(534) (B)

536 (C)


(A) Rounding difference.

(B) Revenue adjustments recorded after invoice submitted.



57




Contract Number; Code no:

Personnel

Operating

Administration

Total

Revenue

Net to be Funded

05-20048-02 01-04-1622


Summary

$ 76,062

34,297

16,554

126,913

15,333

$ 111,580


Summary

$ 76,062

34,414

16,571

127,047

14,024

: $ 113,023


$

$

-

117 (A)

17 (A)

134

(1.309) (B)

1.443 (C)






58





Personnel

Operating

Administration

05-20048-02 01-04-1653


Summary

$ 84,930

52,466

20,609


Summary

$ 72,155

65,239

20,609


$ (12,775) (A)

12,773 (A)

-

Total

Revenue

Net to be Funded

158,005 158,003

$ 158,005 $ 158,003


(A) Expenses classified incorrectly on invoice and rounding difference.

(B) Sum of resultant effects.

(2)

iaCB)

Amounts on this schedule do not mclude the accrual for vacation as discussed in footnote 1 to the consolidated financial statements.

59





Personnel

Operating

Administration

Total

Revenue

Net to be Funded

05-20048-02 01-08-1622


Summary

$ 503,087

226,833

109,488

839,408

98,790

$ 740,618


Summary

$ 503,087

227,613

109.605

840,305

92,758

$ 747,547


$

$

-

780 (A)

117 (A)

897

(6,032) (B)

6,929 (C)






60





Personnel

Operating

Administration

Total

Revenue

Net to be Funded

05-20048-02 01-09-1622


Summary

$ 984,234

288,030

190,840

1,463,104

125,080

$ 1,338,024


Summary

$ 984,234

288,030

190,839

1,463,103

129,793

$ 1,333.310

Adj Dii

$

$

ustment/ •ference

-

-

(1) (A)

(1)

4,713 (B)

(4.714) (C)


(A) Rounding difference.




61




Contract Number: 05-20048-02 Code no: 01-40-1626

Personnel

Operating

Administration

Total

Revenue

Net to be Funded


Summary

$ 876,913

323.514

180,064

1.380,491

30,117

$ 1,350,374


Summary

$ 884,787

323,587

181,256

1,389,630

35,936

$ 1,353,694

Adjustment/ Dif

$

$

ference

7,874 (A)

73 (A)

1,192 (A)

9,139

5,819 (B)

3,320 (C)



(B) Revenue recorded after invoice submitted.


Amounts on this schedule do not include the accmal for vacation as I

discussed in footnote 1 to the consolidated financial statements. 62

RESOURCES FOR HUMAN DEVELOPMENT, INC CITY OF PHILADELPHIA DEPARTMENT OF PUBLIC HEALTH

OFFICE OF BEHAVIORAL HEALTH & MENTAL RETARDATION SCHEDULE OF ADJUSTMENTS ON PROGRAM ACTIVITY INVOICE SUMMARV


Contract Number; Code no;

Personnel

Operating

Administration

Total

Revenue

Net to be Funded

05-20048-02 01-84-1613


Summary

$ 101,635

41,170

21,421

164,226

12,279

$ 151,947


Summary

$ 87,006

55,803

21,421

164,230

14,156

i $ 150,074


$ (14,629) (A)

14.633 (A)

-

4

1,877 (B)

$ (1.873) (C)


(A) Expenses classified incorrectly on invoice and rounding difference.

(B) Revenue recorded after invoice submitted.


Amounts on this schedule do not include the accraal for vacation as discussed in footnote 1 to the consolidated financial statements.

63



VEAR ENDED JUNE 30,2010


Personnel

Operating

Administration

Total

Revenue

Net to be Funded

05-20048-02 01-84-1926


Summary

$

2,347,554

-

2,347,554

1,997,233

$ 350,321


Summary

$ 1,531,970

273,753

270,888

2,076,611

1,822,701

$ 253,910


$1,531,970 (A)

(2,073,801) (A)

270,888 (A)

(270,943)

(174,532) (B)

$ (96.41 l j (C)


(A) Reclassification and overstatement of estimated expenses.

(B) Revenue estimate overstated.



64




Contract Number: Code nos:

05-20048-02 01-00-1615,01-00-1618,01-00-1690,01-00-1695,01-00-2218, 01-02-1622,01-04-1613,01-04-1615,01-04-1621.01-04-1695, 01-04-1696,01-07-1620,01-24-1613,01-84-0495,01-84-1626, 01-84-1653,01-84-1696, To be determined

Personnel

Operating

Administration

Total

Revenue

Net to be Funded


Summary

$ 5,645,686

1,922,840

1,119,856

8,688,382

1,862,135

$ 6,826,247


Summary

$ 5,635,114

1,931,758

1,115,543

8,682,415

1,868,154

$ 6,814,261

Explanation of Adjustment/Difference;

(A) Various minor adjustments to revenue and expenses across multiple PACs.


$ (10,572) (A)

8,918 (A)

(4,313) (A)

(5,967)

6,019 (A)

$ (11,986)


65

REPORT OF HJNCTIONAl. EXPENDITURES


AGENCY NAME ANO ADDRESS

RESOURCES FOR HUMAN DEVELOPMENT. INC 4700 WISSAHICKON AVENUE PHILADELPHIA, PA 191M

SUBMIT TO

aTroFPHiLADEi j -mA DEPARTMENT OF HUMAN SERVICES CHILDREN AND YOUTli AGENCY PURCHASE OFSERVICES

OttJECrS OF EXPENSE

TOTAL CORPORATION

COMMUNITY REINTEGRATION

1 SALARIES* WAGES AdnunistDlion ProCessniul Ckrical Mainieiunce &. Stiv'tcn Child Care !L Aclivilies Ovenime

6 F.l.CA. 7 Unemploymeni Cnip 8 Worker^ Compensaiion 9 Empkivee Health A Welfare Beneliis

30 T0TALSALARIES4WACES

OPERATING EXP 4 ADMIN 31 Professional Rees£ Coniiaci Paymem 32 Supplies 33 Telephone A Telepaph 34 Posiige & Shipping 35 Local Trinsponalion 36 Outside Priniing, An Work, Eic. 37 ConiErences, ConvenikirB, Meetings 38 Subsaiptions. Reference Publications 39 Membership Dues 40 Awards and Grants 41 Equip., Furn. & Mtr. Veh, 43 Fund Raising 44 Other - Miscellaneous

Administralive Overhead Allocation

TOTAL OPERATING EXPENSE

105.118:161

7.881.616 3.211,872 3.993.856

13,028.917

133.234,682

10,570.891 7.812,462

2,106.775 302,766

3.866 242,370

LS46

10.899,228 334.705

9,564.058

41.838.967

99.334

7.550 49

8Z9 12,560

120J22

2,156 3,802

71 3.866

1,846

97

2,150 21,976.

35,964

OCCUPANCY 50 OmceReni 51 Bklg&Bldg Equipment Ins 52 BuDding & Ground Upkeq> 53 Utilities 57 Other

Janitorial £ Maint. Serv Cnm Mortgage Inteiesi/Taxes

62 TOTAL OCCUPANCY EXPENSE

CHILDRENS DIRECT EXPENSE 63 Food or Board Paymenl 65 Oothing, cleaning £ repairing 66 Activities: recreation, camp 67 Perwnal Expenses 6S Tianspoitukm 69 Medical & Dental Fees & Supplies 70 Other

75 TOTAL CHILDRENS DIRECT EXP.

11.304.320 U75,99I

978,900 2,603,723

692,883 552.273

17308.091

8.998 750

2,076

208

12,032

81 GRAND TOTAL ALL EXPENSES 192,581.740 I i 16BJ181

TOTAL DAYS OF CARE • ALL CHILDREN TOTAL DAYS OF CARE - DHS CHILDREN

CAPAQTY OF ALL FAOUTIES

N/A N/A

N/A

N/A N/A

N/A

Amounts on this schedule do not include the accnia] (br vacation ai disoissed in botnoie 1 to the consolidated financial sutetnems.

66

RETORT OF FUNCTIONAL EXPENDITURES


AGENCY NAME AND ADDRESS

RESOURCES FOR HUMAN DEVELOPMENT, I N t 4TO0 WIS5AHICKON AVENUE PHILADELPHIA, PA 19144

SUBMIT TO

OTY OF PHILADELPHIA DEPARTMENT OF HUMAN SERVICES CHILDREN AND YOUTH AGENCY PURCHASE OF SERVICES

REPORT OF REVENUE BY FUNCTIONAL PROGRAM

60 1 FEDERALGOVERNMENT 61 TITLE 1 62 TITLE 11 63 TITLE XIX 64 TITLE XX 65 FEDERAL-OTIIER 71 PA STATE GOVT

STATES • OTHER

74 PI11LA..DHS 76 OTHER PA COUNTIES

MONTGOMERY COUNTY OTHERS

81 OAS -PHllJV 82 MR/MH-PHILADELPHIA 83 OTHER PHi lA

78 MEDICAL ASSISTANCE /CBH/MAG

88 RENTAL INCOME 90 FOUNDATIONS/CORPORATIONS 91 ORGANIZATIONS 92 PROGRAM INCOME 93 CUENTS FEES

OTHER INCOME GRANTS/DONATIONS SALES/FEES INTEREST/MISCELLANEOUS NET ASSETS RELEASED FROM RESTRICTIONS

TOTAL CORPORATION

S 4.598,135

---

43.898,526 51,291,096

149,233

8.147.632 4.450,318

63,753 21,160,106 7,448.122

20.889.239

8,559

. 19,593.767

1.958J00 8,258,487 1,045.837 1,165,299

COMMUNITY REINTEGRATION

S

-

149.233

•

8.559

.

.

.

.

. -

I 95 1 GRAND TOTAL" 194,126.409 157.792

Amounts on this schedule do not include the accrual for vacitbn as discussed in footnote 1 to the consolidiied Cnancitl sutenKms.

67

RESOURCES FOR HUMAN DEVELOPMENT, INC. CITY OF PHILADELPHIA OFFICE OF HOUSING AND COMMUNITY DEVELOPMENT

SCHEDULE OF SOURCE AND STATUS OF FUNDS CONTRACT NO. 10-20133


Tota! contract:

Less: Funds drawn down - prior fiscal year

Funds drawn down - current year

Total funds drawn down

Funds still available for draw down

HOPWA Funds

$ 77,184

77,184

77,184

$

Program Income

$

-

$

Other City Funds

$

-

$

$

$

Total

77,184

77,184

77,184

.


Add: Program income

Total funds received

Less: Program income expended Funds applied - prior fiscal year Funds applied - current fiscal year

Total funds applied

Total funds due from funding source

Total fiinds available for disposition

77,1S4 $ $ 77,184

77,184

77,184

77,184

77,184

77,184

77,184


68

RESOURCES FOR HUMAN DEVELOPMENT, INC. CITY OF PHILADELPHIA OFFICE OF HOUSING AND COMMUNITY DEVELOPMENT

SCHEDULE OF PROGRAM INCOME CONTRACT NO. 10-20133


Program income (cumulative through June 30, 2009)

Less program income expended in prior fiscal years

Beginning balance, July 1, 2009

Add program income received in current fiscal year

Less program income expended in current fiscal year

Ending balance, June 30, 2010

Sale proceeds

Rent collected Total


69

3 S ••6 ^ c ^ u a. >

•o o

O 3

O

S E

s ^ a. —

a. O X u.

-9 c

— .2

^

00 TJ

CQ

f2£

 (S

•<t r-i n ' - I r H

O rH O CS w -f j •^ \o r-oi m »-*

0 0

r-

< ^ (X,

O X

U i

c £

M I - -I—1

( S

( 3 o\ -* I - H

O l TT r-l - H

o cs "* rs'

I - H

I—<

\o CO

O T f r^ I - H

oo

t : c

M

- s I

£ S g •as I 5 c •" M 5 m

>> -7? ^ 2 a, 3 3 m U C

- - ...

y -s (J O 4> n 01 a l > • S

• i : - t s 2 S 3 S C T - S 2 5 Q Q H c t f O O t f i f c ^ O S

3 C

a o

£ i

g oo p '^ ra ^ u a-

OT M

o u taJ

•a 3 <

"te

o ,, o n k a

c3

3 O" ••^ CO

"a a> u > 3 ' ^ U *

< E 3

u

s ?i

^

3

•a 0 \

1 =

U -a 1 - =

O

I i

a. O u.

_,. in

1 =

l l

rsi r -<—1

f S

*o

• ^

( N

r-* - H

O t N t t

n

_ i - ^

y - )

o • e t

r~-I ' i^

i N r-T - H

rs \ r i

0 ^ O ' i -" O > - H

( N •cr r~-T - H

' o c^ • < *

t S

, _ i

j — i

VD

(

o • r f

r-1 - -

oo

CS (?\ (S r- o \ Tt >-H Tt r-_ cs* \ n T-H" m i-H

O T-H O N --H Tf Tf IO r~_ c T r n T-i

Tf 00

tsj 0 \ (S ' O I-H o r- ov Tf (s] ,- , 1 ^ —- -<i-_ r ^ Ti^ \ o p^ cs' m" •-<" cs cn ' -H ' m rH

P3

C

o ^ ra > O

U- t

ca

2 o o ra u

j = :

« T l ^.J

_ 3

"o _C

4—P

O c o T 3 OJ

3 T 3 U

« (rt !^ c: o (rt C 3 O

S

u

e 0)

ra to

re o c ra c

i w T ) u

re *o (rt C w o f i: u

o r H

m o c o o

<*-> •H • a V V i V i Zl CJ

(rt •o

6

V

ttJ — c O Hi

o c/>

S.5 I. rf S o a, S o •« S 9 -

•11 " ^ " ^ - J u - -u u > i - ^ (8

Vi

us I 3 i ^ u "• g M

re S 4> Q a a w

o cr 2 Q Q H C 4 0 U U J C U

•o

o JQ a 3 « tn I— ^-• 3 C

£ 05

. o 3 CiO

c

o •o 3

< c

a

RESOURCES FOR HUMAN DEVELOPMENT, INC. CITY OF PHILADELPHLV OFFICE OF HOUSING AND COMMUNITY DEVELOPMENT

RECONCILIATION SCHEDULE CONTRACT NO. 10-20133


Contract amount

Program cost Current year Cumulative

Funds drawn down Current year Cumulative

Amount Per Audit

$

Report

77,184

77,184 77,184

77,184 77,184

Amount Per June 30, 2010 Subrecipient Invoices Differences

77,184 $

77,184 77,184

77,184 77,184

Balance of advance


72


CITY OF PHILADELPHU OFFICE OF HOUSING AND COMMUNITY DEVELOPMENT

SCHEDULE OF SOURCE AND STATUS OF FUNDS

CONTRACT NO, 10-20191


Total contract:

Less: Funds drawn down - prior fiscal year

Funds drawn down - current year


Funds still available for draw down

CDBG Funds

$ 90,733

80,302

80,302

$ 10,431

$

$

HOME Income

251,212

240,562

240.562

10,650

Other City Funds

$

-

$

$

$

Total

341,945

320,864

320,864

21,081

Total funds drawn down 80,302 $ 240,562 $ S 320,864

Add: Program income

Total funds received

Less; Program income expended Funds applied - prior fiscal year Funds applied - current fiscal year

Total funds applied

Total funds due from funding source

Total funds available for disposition

80,302

80,302

80,302

240,562

240,562

240,562

10,431 $ 10,650 $

320,864

320,864

320,864

$ 21,081

Amounts on this schedule do not include the accrual for vacation as

discussed in footnote 1 to the consolidated financial statements.

73

RESOURCES FOR HUMAN DEVELOPMENT, INC. CITY OF PHILADELPHLV OFFICE OF HOUSING AND COMMUNITY DEVELOPMENT

SCHEDULE OF PROGRAM INCOME CONTRACT NO. 10-20191


Program income (cumulative through June 30, 2009)

Less program income expended in prior fiscal years

Beginning balance, July 1, 2009

Add program income received in current fiscal year

Less program income expended in current fiscal year

Ending balance, June 30, 2010

Sale proceeds

Rent collected Total


74

3 ^ O 3

H U,

3 o c

al

u

J= u, O £>

'0

U VI

n: u.

Q 3 {J u.

1 =

vo cs o m o\ o vo r-; o cs" rn Tf m rH

cs o o o >o o o rH (S wn o ro o o fS vo rH VI 00 cs o

O >-< rH m ~-

iq

i n Tf c> rH Tt

T — l

Tj-

00 3 CQ

•a k. c (U 3 J= U, O > u

6 "2 O 3

CS r-(

CN

CS

cs__ fS rH

cs_ rH

o m Q u

CO

3

cn OJ

C

0) re u

re Ul C O {J

VO m VO cs" m

& 9

"S c o S2 a . u

Q

cs o\ r-m" r H

(n

u c OJ

X>

00 B

tt u •-Q

o o o . -*

1 2 [ =

1

to

1 re 13 c

OS

o (S VO__

r H r H

u c re 3

8 o

o i n r H

i n

M OJ

a. 3 (n OJ

3 re B 3 cn c o U

o o V I r H

(rt ra u

"re

u c c

e '3 W

m CO oo r n ' 1 — c

Crt OJ

u

'E ai Vi

"ra c o

1

£

o o cs rn

u u c 2 3 cn

5

o o o r-"

(O U cn c t i a. u S ra gb o (

m m r-o ' Ov

"re O S 3 »} OQ C

• n re Ul U &. o

,

CA

1 '•B

<

cn m

c o U

3 o ' . - m

"H ^ UJ 2 "O QJ

3 -S u ^ CJ re

< E 3

u

re • o

H U,

•S u. O >r

'0

S 3 X u.

Q 3

o rn VI

CN' CO

ac VI CS

c?

fs|

ao rH

m

Ov in Tf

i n Tf

rJ r-• ^ _

.—1 "•

Tf V ) Tf

m

• cs \0 Ul

o" I-H

o rs •—r

Tf

o Tf 04 kO

fO 00 (S

r-cs

m CO CN

cs m

S

VD o o r s m V ) 0 0 WT^ c s r H

(S o c* m rH

CN T f r - V I T f - ^ ^ r H m

f S o o vO c s T f </^ •-H CS O ' T f ' \ 0

c^

un T f CS

T f cs 0 0

i n T f vT T f cs

Tj-CN 0 0

O W S fa u o « E S w g ft-

o ?? cs 3 O

" D QJ C C

W S T3 Ov V O 3 O h cs

m

1 " , 0 3 H u,

O >•

OJ <n

O 3

Cl CQ

u u

m

fa

vo CO m cs cn

00

^ „ o r - t

CS 00 rH

m

OS »o Tf

m Tf cs

cs r-Tf rH rH

Tf i n TT.

m

ts vo VI

O rH

o cs f—1

Tf

o Tf CS vo

m ;oO n r~ cs

cn

OS

Tf

T f

cs

vo oo cs cn m 00 » 0 c s r H

cs" o cn m r H

CN T f r~- V I T f T f

cs o o vo cs Tf m rH cs

m T f .

m 3

T f fS 00

un T f .

3 c» r H 0 0

-a

•c o

"W QJ

c .a

>s

QJ

3 = «

OJ

3

in

— re

c o. X QJ

00

s

X I

tn 0 0

c u>

a -o 3 < d

RESOURCES FOR HUMAN DEVELOPMENT, INC. CITY OF PHILADELPHU OFFICE OF HOUSING AND COMMUNITY DEVELOPMENT

RECONCILUTION SCHEDULE CONTRACT NO. 10-20191


Amount Per Audit Report

Amouni Per June 30, 2010 Subrecipient Invoices Differences

Contract amount 341,945 $ 341,945 $

Piogram cost Current year Cumuiative

Funds drawn down Current year Cumulative

Batance of advance $

327,283

327,283

320,864

320,864

21,081 $

327,283

327,283

320,864

320,864

21,081

Amounts on this schedule do not include the accmal for vacation as discussed in footnote 1 to the consoHdated flnancial statements.

77

RESOURCES FOR HUMAN DEVELOPMENT, INC. CITY OF PHILADELPHIA OFFICE OF SUPPORTIVE HOUSING

RECONCILIATION OF AGENCY REPORTED EXPENDITURES/REVENUES TO AUDITED EXPENDITURES/REVENUES

CONTRACT NO. 10-20017 YEAR ENDED JUNE 30, 2010

Expenditures by cost center:

Total personnel services

Total operating expenses

Total fixed assets

Total client expenses

Total expenditures by cost center

Funding sources:

Client fees

City of Philadelphia, OSH

Total funding

Excess of expenditures over fimding sources

Amount Reported on Fiscal Report

(A) Other

Adjustments

3,230,131

3.230.131

(B) Amount

per Audit

$ 2,380,927 $

659,652

36,175

153,377

3,230,131

78

(14,068)

-

14,701

711

$ 2,381,005

645,584

36,175

168,078

3,230,842

26,268

(25,822)

446

(265) _$^

26,268

3,204,309

3,230,577

(265)

(A) Amounts for expenditures reflects additional expenses recorded after submission of fiscal report. Client fees includes $1,580 of miscellaneous income.

(B) Amouni feinded under contract in accordance with OSH guidelines.


78



CONTRACT NO. 10-20117 YEAR ENDED JUNE 30, 2010


Amount Reported on Fiscal

Report

(A) Other

Adjustments

(B) Amount

per Audit



Total fixed assets



$ 1,165,863

238,212

1,633

33,028

1,438,736

$ $ 1.165,863

238,212

1,633

33,028

1,438,736

Funding sources:

Client fees 16,055 16,055

City of Philadelphia, OSH 1,438,736 (17,416) 1,421,320

Total funding 1,438,736 (1.361) 1,437,375

Excess of expenditures over funding sources $ (1,361) $ (1.361)

(A) Client fees includes $1,020 of miscellaneous income.

(B) Amount funded under contract in accordance with OSH guidelines.


79

RESOURCES FOR HUMAN DEVELOPMENT, INC. CITY OF PHILADELPHLV OFFICE OF SUPPORTIVE HOUSING




Amount Reported on Fiscal

RepoTl Other

Adjustments

Amount per

Audit



$ 152,748 $

46,463

152,748

46.463

Total fixed assets



Funding sources:

Client fees

7,290

,206,501

7,290

206,501

City of Philadelphia, OSH

Total funding

205,044

205,044

Excess of expenditures over funding sources $ (1,457) $

205,044

205.044

(1.457)


80


RECONCILL\TION OF AGENCY REPORTED EXPENDITURES/REVENUES TO AUDITED EXPENDITURES/REVENUES





Total fixed assets



Funding sources:

Client fees

Amouni Reported on Fiscal

Report

(A) Other

Adjustments

(B) Amount

per Audit

$ 109,063 $

12,491

121,554

518 $ 109,581

343

861

12,834

122,415

Cily of Philadelphia, OSH

Total funding

121,554

121,554

Excess of expenditures over funding sources $ $ (861) $

121,554

121,554

(861)

(A) Amounts for expenditures reflects additional expenses recorded after submission of fiscal report.

(B) Amount funded under contract in accordance with OSH guidelines.


81

RESOURCES FOR HUMAN DEVELOPMENT, INC. CITY OF PHILADELPHIA OFFICE OF ADDICTION SERVICES

SCHEDULE OF FUNCTIONAL EXPENDITURES BY CONTRACT/PROGRAM AND REVENUES BY FUNDING SOURCE

CONTRACT NO. 09-20077-01 YEAR ENDED JUNE 30, 2010

Endow-a-Home Outpatient Services

Expenditures by cost center: Total personnel services $ 209,849 Total operating expenses 41,380 Total fixed asests

Total expenditures by cost center 251,229

Funding sources: Client fees City of Philadelphia, Office of Addiction Services 63,753 Other 128,423

Total funding sources 192,176

Excess of expenditures over funding sources $ (59,053)

Amounts on this schedule do not include thej accrual for vacation as discussed in footnote 1 to the consolidated financial statements.

82


CITY OF PHILADELPHIA AIDS ACTIVITIES COORDINATING OFFICE

SCHEDULE OF EXPENDTTURES AND REVENUES YEAR ENDED JUNE 30, 2010

Provider Name:

Funding Source: Award Number: Award Amount: Activity Description: Effective Dates (Contract Term):

Personnel expenditures: Personnel services Fringe benefits

Tota! personnel expenditures

Operating expenditures: Travel Equipment Supplies

Sub-Contract expenditures Rent Utilities Communication Leased equipment Insurance Printing Repairs/maintenance Other

Subtotal operating expenditures

Resources for Human Development, Inc. D/B/A Family Practice and Counseling Network

AACO EI9012 $ 67,500

Clinical HIV Testing

9/30/2008 - 9/29/2009

$ 13,932

2,943

16,875

Total direct (Personnel + Operating) expenditures 16,875

Indirect expenditures

Total budget expenditures 16,875

Program revenues

Net AACO funded expenditures $ 16,875


83

RESOURCES FOR HUMAN DEVELOPMENT, INC. CITY OF PHILADELPHU

AIDS ACTIVITIES COORDINATING OFFICE SCHEDULE OF EXPENDITURES AND REVENUES


Provider Name; Resources for Human Development, Inc. D/B/A Family Practice and Counseling Network

Funding Source: AACO Award Number: E10012 Award Amount: $ 67,500 Contract Number: 0820453-02 Activity Description: Clinical HIV Testing Effective Dates (Contract Term): 9/30/2009 - 9/29/2010

Personnel expenditures: Personnel services $ 41,797 Fringe benefits 8.828

Total personnel expenditures 50,625

Operating expenditures; Travel Equipment Supplies Sub-Contract expenditures Rent Utilities Communication Leased equipment Insurance Printing Repairs/maintenance Other

Subtotal operating expenditures

Total direct (Personnel + Operating) expenditures 50,625

Indirect expenditures

Total budget expenditures 50,625

Program revenues

Net AACO funded expenditures $ 50,625



84

RESOURCES FOR HUMAN DEVELOPMENT, INC. PENNSYLVANIA INTELLECTUAL DEVELOPMENTAL DISABILTTY SERVICES

SCHEDULE OF REVENUE AJVD EXPENSES - TOTAL PROVIDER YEAR ENDED JUNE 30, 2010

Revenue Commonwealth of Pennslyvania:

Waiver Revenue for Waiver Eligible Services Waiver Revenue for Waiver Ineligible Services Waiver Revenue for Fee Schedule and Outcome-based Services Other Revenue

County Private Clients Participant Contribution to Residenfial Occupancy Other Contributions

Total Revenue

Expenses Program Direct Care Staff Salary/Wages Program Direct Care Staff ERE Other Program Staff Salary/Wages Other Program Staff ERE Contracted Staff Administrative Staff Salary/Wages Administrative Staff ERE Program Supplies Other Vehicle Expense Other Program Expense Transportation - Participant Motor Vehicle Transportation - Participant Other Occupancy Expense Depreciation - Buildings Depreciation - Fixed Assets/Equipment Residential Occupancy

Total Expenses

Excess of revenue over expenses

$ 35,607.292 2,172,225

240,634 -

385,703 65.413

1,040,660 151,638

8,430 39,671,995

15,091,672 4,650,819 5,292,886 1,408,551

397,052 2,812,046

620.268 391,097

2,360 3,394,413

70,693 1,138,071

578,450 5.122

-3,692,190

39,545,690

$ 126,305


85

.5 o IQ

u-i - ^ rn v i

S"l

g

S

o •:::

c .2 •a "C •K U

c:

r-1 m r-00 — -t — fS (N

1/1 • o O in

c CJ

> 1

." 3

o U

in

C/5

f>) >o Irt 0\_ t—* r^

vo

•

00 -£! •d-_ M " T»

un r^ r^ 00 OV

„ o vo Tf

00 r~-

»-. t n

r-

m vO O ,

a^ • ^

t > -* ^

00 lO o_ n"

^ u-l in r^ Tj 00 r--o VI .-• n lo •* oo *< 't. '^ "O, fH '^ R r-1 (N -^ — c-T r-" "*

BO m 1-1 vo ^ ^ Ov r-l ov rn r-" lO r-- -i- o — in \o

ro fo O ^

r-fo — .-'Ovof^.-if.irvic^ r~-ooi—0' — • - ' O i n o o ) ' - ' ON^ ^^ ro_ M o_, •-"_ ^ ^. f^ •*! '\ c^ r-T rT ^ vo JM' I-< tn

o .-• »o 00 vo Ol r^ c-i m 01 vo O "

VO m

ro t n

00

o • *

? >o 00 o m ro Tj- o VD

O t Ov u^ .— 00 V-* Ov O O 'J " tM in

r-(N vn r-

(-) r-

r- ro ^ CM

in r-- r-- 1-1 o vD ^ r- CM oo o m vo f-o. TT m to -ft 00 TT C-T ri T-T ro

o O ' - ^ o o » n ^ o v ( o c - ) ( N < r r -O ' - i ^ ^ ^ v O 0 0 O \ v O ( O O C - ) O f O r ^ i O o v ^ m ^ ^ ' - i o \ r o _ i - —" • - I ' r-' CM m r-

00 ^ ^ o O f o O v i ' i ' - ^ ' n o s t — o ^ H o r o o o o v ^ ^ r - c o i n - H v o c o t N i (M Ov_ t^ <rj (--_ ^_ Ol vo_ O \D i/ «n vo oo' r-i' 00 CM" vo V VD ^" (T) to CM vo CM ^ -3- r-l

a. a. 3

S ^ £

"I S B §•

I i l l i is| X O O S

= o

o m

fi

"1 G ? 1/1 c ^ e c u

^ 0

> o o o o o o > r ~ - o . — O - O m r O t M T t - f O — i n ^ ' CM oo_ i n CM

— Ov" r 4

r- CM • * • * _

CJv ^" tM

m 00, fO* rO

m O^ OO 0 ^

M W9

00 o^ CO t o tM (M

r ^ o ^ — O ' - ' t n - D — r - r - m m r M y r ^ r -r o CM vD_ t o t o — ^ , ' > , CM —" tM* —' ( ^

i n r ~ o i f M C N i D r ^ i n < o o \ o o r M — r o r o ^ — ' f ^ c M — c M r - r - - i O o

^ - " " ^ ' T . U-) vo i n rM_ CO Tj-' oC CM'

JJ

x> o

s

UJ '<n ' CJ

CO >o

^ m Cl

r - vo m r -co 00

Ov r -t o oo ^ VD

in —< CM

CM CM CO i n

— CQ

•a

s ce:

in '3 "C t;

o ••* vO 04 VO CM

jq -"

<n 00 (O vo t--_ CO ^ ' ro

t o f o l o

^ i n CM r-i - * Tl-- ^ CO CM Tf — r -

" r o " vD 00

CM CO - ^ O r - 00 ^ CM t o CM oo CM — r - —1 o OV

r - CO o 5 i n ^ r - CM C-l O CO CM > t oo —•

Ov VD C-J -H vO v o

3 - ^ - * r - CO t -

1 " 1 " ^ ' * « -"T r-^ CO Tj-*

DO CM Ol •

o" m rM

ro r-m ov oo in in o r- r-co

r^ O r) ov u \ CO CM 00 to in • *

00 r4 tM

o" m CM

O in •<r. vO Tf Tf

.—< 1 —

Ol

o ov Tf

r-CO 00

w»

Ov o-vO

*fl ^ to >n 0(3_

r- r ~ < • ^ . ^

(A

,

l A

,

V i

1

Wi

< < < z z. z:

< < < Z 2 Z

o o o ~- o o 1 00 00

^ „ vO to

rl o. in tjv" r-i to to

r-1 o-C-l.

vo CO

00

f vO VD

V t

,

V i

VD 1-^

CO t n

o o CM' CO

VD CO r-: CM

00 Tf Tf c^

° "Cl TT" C-1 m ^ rO

CJ TT

n r-Ov CO

00 CO vo CM

V i

,

V i

Ov Ov

r- o o o o o in Ol r-

00 00 o o s

.—. Ov VD CO Ov vo

6^

1

««

3.

o

n

00 B

S ^

u 5

5 «

in « V

c c « ' e 'M C

2 U G

in lO g

"2 • -

1 M

| - «

y « "2 « S =

&* ^

u u i J i i U U a .y .a •= -s M

- £ - = 5 1 e .c JC J3 "o

u u u .^ tJ « •B-'-b 3 ••=

3 •a' fi 2 S -a id =>- o

o o o o S 3

2 i i2

a » a.

I I

•5 vt

a

S "= 2

V J

g

^

CJ — 1

CQ

' c u

• o

u

•o u

.C M

" j a

'in * '

u S c ^ O v>

. s ; 3 a . £ ,

.2

P 6 1

(:t: iS3 (2 ii3

O a

l l Is 1^

•c CJ u i i

•o 1B

o 5 5 S

^ ^ B ^

w :=

tl I

RESOURCES FOR HUMAN DEVELOPMENT, INC. CHESTER COUNTY DEPARTMENT OF DRUG AND ALCOHOL

SCHEDULE OF REVENUE AND EXPENSES YEAR ENDED JUNE 30,2010

Womanspace Ardroore

Revenue Fee-for-service $ 1,954

Expenses Salaries 1,354 Taxes/benefits 360

Total direct expenses 1,714 Administrative overhead 240

Total expenses 1,954

Support and revenue over (under) expenses $ -

Amounts on this schedule do not include fhe accrual for vacation as discussed in footnote 1 to the consolidated financial statements.

89

RESOURCES FOR HUMAN DEVELOPMENT, INC. DELAWARE COUNTY DEPARTMENT OF DRUG AND ALCOHOL

SCHEDULE OF REVENUE AND EXPENSES YEAR ENDED JUNE 30,2010

Womanspace Family House Ardmore Norrislown Totals

Revenue Fee-for-service $ 4,039 $ 7,150 $ 11,189

Expenses Salaries Taxes/benefits

Total direct expenses Administrative overhead Total expenses

2,799 744

3,543 496

4,039

4,955 1,317 6,272

878 7,150

7,754 2.061 9,815 1,374

11,189

Support and revenue over (under) expenses $


90

RESOURCES FOR HUMAN DEVELOPMENT, INC. DELAWARE COUNTY DEPARTMENT OF HUMAN SERVICES SCHEDULE OF REVENUE AND EXPENSES - MENTAL HEALTH


Compeer

Revenue Program funded Donation

Total revenue

Expenses Salaries Taxes/benefits Purchased personnel Rent, utilities and housekeeping Insurance Communications Office and program supplies Staff travel

Total direct expenses Administrative overhead

Total expenses

Excess of expenses over revenue

$ 60,000

387 60,387

26,555

8.909

1,480

7,287

344 4,836

2.746

1,029

53.186

7.446

60,632

$ (246)


91

RESOURCES FOR HUMAN DEVELOPMENT, INC. LEHIGH COUNTY

SCHEDULE OF REVENUE AND EXPENSES - MENTAL HEALTH YEAR ENDED JUNE 30,2010

Hope Springs LVACT ICM & Friedens Rd. LVACT CTT Assessments

Revenue: FFS revenue Program funded Recruitment and retention Room and board Other income, donation/vehicle sale FFS program transfer

Total revenue

Expenses: Salaries and wages Payroll taxes Other benefits Staff development Purchased personnel and services Rent Utilities Insurance, contents Insurance, service Housekeeping Communications Office and computer supplies Copy machine lease

$ 37,987 $ 39,659 488.318

14.180

42,251

3,829

-

548,578

302.519

22.574

69,513

386 5.609

11,589

8,530

171 2,924

7,643

5.235

2,937

34

-

-

-

-

(2.287)

35.700

18,059

1,391

3,141

64 11

2.181

35 10 240 116 671 222 93

-

-

-

-

-

39,659

22,797

1,741

4,541

26 9

958 18 1

254 16 663 187 53



92

RESOURCES FOR HUMAN DEVELOPMENT, INC. LEHIGH COUNTY

SCHEDULE OF REVENUE AND EXPENSES - MENTAL HEALTH (CONTINUED) YEAR ENDED JUNE 30,2010

Medical supplies Medications Food Rehabilitation supplies Recreation Special projects Household goods Staff travel Library Miscellaneous operating Purchased physician Equipment and furnishings, large Equipment and furnishings, small Building repair and maintenance Land and building Equipment repair and maintenance contracts Motor vehicle lease and purchase Motor vehicle expense Motor vehicle repairs and supplies Motor vehicle insurance


Total expenses

Revenue over/(under) expenses

Request for retained revenue

Hope Springs Friedens Rd.

264 16

14.026 3,631

551 60

4,382 2,599

8 1,043

-

-

2,919 1.305 4,162

455 5,366 5,764 3,085 1,611

LVACT CTT 18

262 3

53 -

44 2

1,390 1

210 3,413

64 20 7 -

71 279 226 99

160

LVACT ICM & Assessments

1 248

5 30

-

-

3 2,328

-

122 -

-

6 7 -

54 11

204 57 2

490,911 57.208

548,119

$

$

459

_

32,556 5,083

37,639

$

$

(1,939)

_

34,342 5,152

39,494

165


93

CJ o X u

CO

-o -J3

t o '

CA

r-<a 00

co"

r-c . r-_ - 3 - '

o CM i n

t n

0 0

m T f

m T »

cs vo

o v a v r - O v C T f — T j o - r * — r~-o w - i » ^ c o w o v o r - ^ t n — I — v o — • c M ' ^ o o r ^ i n v n O v c o ^ ^ o r o r-T m " —* i n t o r--" ^ - ^ - o o Ov v n O v o — r o ^ - t ^ CO \ n —•

o o \ D C , r o r o CM -C O CM Ov ™

^

? OC rM

QO

CM m v p ov t o O r-_ r-j^ 00 o o a v " o c > r o m m Q O > O

c- i o

vo 0 0 » n T t r - o 0 0 CM M t o CM m

OJ O l v o CO

0 0 v o r - 0 0 O O l r - CO OJ

O Ov o o 00 T f O v

OO t o O l ^ 00 —

CJv >£) T T

• t t •ef C?v

o T f 00_ CO

O 00 T f CO 0 0 «o CO

00 c-rO T f

< X

< SSfe

Cd

a c 3 "3 V ) C o

U

.-X

o U c

i n

2 3 i f t B q

V

bO

'3 H

K u

o U c

T f

O l O l r-. O l oo «

' cn U w 2 u ?3 Q

U

>

e6 b n

o ^ •.J

c«

o CM

CO

Q

Q

b ]

C4

>-

V I U

- 1

t /5

-J

U

2 _ j

B

B

5

3 1

a:

a

3

U5

X

1

CO

U S -J

_; 1 s i / l ra

CJ

CO

o a a 3

tiO

U

u c 3 ^

B

ra n.

O

'

V i

•

V i

O v V O T f

o" O i

V i

v o 0 \

I—1 C O O l

V i

'

•

,

O v O l

v o CO

o v o

O l VO Ov

00 CM vo

I—1 T3-Ov

O l CM i n 0 0 r- c3\

oo T f 0 0

CO CM t o Ov O-o o vo v o r - t o CO <0 CN Cvl T f CO o C o T

v o T f CO

o - >—

I—1 I-H

CO

m

T j -o-l O

oC

m CO

CM"

via

CO

CO o r-

0 0 T f <o vo'

Ov

*o o O I vo oT

I O I-H

T f

r- oo ,— 00 Ov r -Ov vO t—4 1—1

r H

V O

o r-vO CO 1—1

to >o oo r~

o j "

t N i — T j - O O c 0 i O > - ' 0 0 t O Q O v o O Q O t ^ C O O V O v Tf r- "-i CD vo o^ Tf vo '' r^ oT ^^ vo r- ro --I i->

Tf .-, Tf vo vo OJ

ri o* CO ^

>0 00 I O o

o o->o vo ^ '^

CO

vo r-o " OJ

r- »o v o r i Ov O OJ vo T f

o l 0 0 o v 0 0 T f

r- CO o CO ro 00 O Tf vo VD O vo Tt

r- CO O- TT Q Tt o ^ 00 00 r- 00 CO ^ i-H m I-. 00 Ov 00 CO

O v o T t 0 0 O T l

O - CO CO t o M

vo o l ( N

o " o-O l

O T t O v o vo T f

r-" (N »—1

;s o 3

> - i T f V O O v l o O O v O v \ O C - J T f C 0 v 0 O 0 0 C O O l v O < - i O Q 0 V 0 v o v o v o o v ^ r ^ c o v o t n v o v o o \ CM" r ^ Ov" r - j ' QO T t o T o I-H

vo QO vo I O I—I . - I l-H CO CO . - -

v o CO r- r-T - , i n

Ov' O j " T-H T f

o .-. t—1

QO T f

o- 1 - H

v O ^ H

I - H

o

u ca

V i

C

6 (U

ea 3

U

(3 U

•S u

• a 3

"u c , r

o c o

• o

u 3 • n 

• a u • o c 3

u-^

B CO

U )

s a. o o c o

s E u M

o I M

V

.Si

8 c o

a u X o £ CQ b-V

•s 9 -a •a c 3

( M

E (Q

eSi

e o o e o

2 S S

I M h H O

« 'C s u 3 B U

> a t

_o CU

*ra V B

0 0

u J =

" t o I Z

.2 '> ra JS

ffl c ra

( 0

6 S

s B

s 3 U i

a ra > CU

= -2 S " "o

c ra E E ob S CU

ra B O

• u

-o B CO

a e 2 O

1/1

o U

c ^ •J l u .2 2

3 B

a "ra O h- s S3 " a 3

s •= s -g --U JS K C B a . ra , n 3 « K W H 0 - OS

S.

3 B U >

o v — O - ' f r ' j T i i O Q O r - u - i l O f ^ r " , T f r ^ O M i o O o - t o T f o-^ OJ i n O . •—, — CO r- ' —* o Tf — —" a - ' t o ' — CM a - o j t — — ' — o i T f m - t CO r - — _ - o —" Tf' —'

to O- \D Tf OV i-n ^3 o r^ T in Ov CO t —

vn Tf O lO c-J o —

vO 00 O- vC vO ( o — o 00 lo jv oc m •o ^- vn •-* CM t— O;

Tf lO fO TJ ^-O- rO 'O vO O

TJ- — —

CM Tf t to •^ OO •O 00 O 00 oo_ o_ 0-" —"

vD r— CM lO OV 00 00

m ' 1—<

CT-o CM

IO •-H

O-

o' CM

a E o U

00 m Ov

fO

o-

00 • * "

to

O v f O ^ H v O O - O - O O O v C T v — - H f ^ - O v l O ^ H C M O O ^ r - i O - T t r - O v C M v O C M C M

OV CS OO vn Tt IO 00 vo I-H I—1

,_

s. in to I-H

£°

u

> ^ 'Un O O.

1/3 c O

3

g 0)

Ui

c _o o, O

o o o vo" f_.

V i

o o o. o rJ

o CO vO o" CO VD ^

CM CM • *

00

o

o

•5 S =

O O lO vo O CO f — CM

{Q •-•

•t to Tf CM" Ol

°°,

o o vo vo Tf

lO r-r* r - *

ol Tf m

Ov

t-H

r-o IO

vo Tf Tt Tf' VO

O

f H

CO

r-l

CO rH

CM in vo CM CM

O vo O-O VD CM CJ O; (S T t o T rH*

I-H m Ov r r • -^ O;, v n ^ CTv O l

f O ^ C 7 v T f O \ O J v O O C 7 v r ~ r - - C 7 v - t v O o o j r - ' ^ C M . - H o J o v r M ^ O C T i c O O ' - ' O v ' - ' O O v D _ O v _ O v ' * _ r o T t ^ v O c o I-H* a v ' v o t o " r - - c o c M r -T f ^ o i O i — r o i o ' O T f f O CO O l C-J

00 -H vo to CO Ol O .-H 00 CM lO C-J

CTv Oy m 1-H

o 00 I-H

v O i O f O O T f o O v O C M O - O v f O O O C O C D C M O -c o i o o o i n r M r ~ - c o c o

o~" o l ' - H " C S

^ CO Tf

CM o> r- vfj I-H r- CM

00 O- O O 1- Tf IO 00 CO vo O CM

Tf tM

Ov ^ 00 00 vo I-H

VO -^ 00 to o ^

o r~ 00_ t- rO CM_ r - <

v o o i x f i - H c o v o o T f r - o r - T t v o T f o o c o m i o ^ c o c o o r - o v O C M i n v O C O t T v C M O - v O C O O l ^ i O C - T o c f o f i O T f ' CO C O O v ' c ^ r~ T f Ov

v o c M t ~ T t r M t o i n i - H c O f M T t a v o i v o r - T + r o c O T - H O J r - r - o o v o o J O i C 3 v O c o c : i c M _ r o T f o q v o T f i n o c v T o T i o r ^ o ' o c o ' t o c s r - ^ l O T f O- i - H O J t O O I O J T f .-H

CTV OO 00 VD Tf O CO CM' Tf vo t

(--in lO vo o »o

IO vo O 00 CO 00 vo CM O ^ 00 1-H

»-H

Ov T-H

Ov ^H CTV

O O O C T v O v O v l O O v i n O - C O v D T f O v O ^ o O T f t O l - H l - H f - C M i n o ^ 0 - ' o f CO o f r-^ Ov" • * T t t o

S « O CM

r- o t-Tf CM o | vo. go I-H i - ^ rH

r- o-O r-• * - *•"-

ov" r-^ vo CO CM

Tf OJ T-H

o-O CO

Vi C3 C «

.2 e 3 a ea W

> ra ^1 •a -2 2 u ^ s

M ra ts i i - o

J 3 U

11 ( J t n

c " T 3 O

-o a « o (f l O

.59 . a •S c

i2 ^ C 3

5 S ^

I o u <

•a Q

« r-C3V • * CO vo vo 00

00 00 00 vo rO ^ I-H oO CO

vo 00

- o CO vo Tf O ^ m

Tf lO Ol T-^

VO

i> C >

g K S s :s •§ ^

RESOURCES FOR HUMAN DEVELOPMENT, INC. MONTGOMERY COUNTY FUNDED PROGRAMS

SCHEDULE OF REVENUE AND EXPENSES - INTELLECTUAL DEVELOPMENTAL DISABILITIES YEAR ENDED JUNE 30,2010

RSS LMVTC

Family Support Services Total

Revenue: Montco program funded Montco fee-for-service Program and client fees Miscellaneous income

Total revenue

Expenses: Salaries Taxes and benefits Purchased personnel Rent, utilities and housekeeping Insurance Communications Office and program supplies Food Staff travel Purchased equipment Property and building maintenance Transportation, vehicle


Total expenses


$ - $ 227,480

15,700 2,030

245,210

113,448 31,806 3,781

38,266 1,943

669 7,165 3.205 3,009 2,397

10,277 18,005

233,971 32,756

266,727

$ (21,517) $

$ 49,296

-4,424

53,720

26.402 7,982

143 5,379

--

7,340 --

•

-1,098

48,344 4,683

53,027

693 $

3,188 $ ---

3,188

------

3,188 -----

3,188 -

3,188

_

3,188 276,776

15,700 6,454

302,118

139,850 39,788 3,924

43,645 1,943

669 17,693 3,205 3,009 2,397

10,277 19,103

285,503 37,439

322.942

E (20.824)


96


MONTGOMERY COUNTY FUNDED PROGRAMS

SCHEDULE OF REVENUE AND EXPENSES - DRUG AND ALCOHOL


Revenue; Montco - fee-for-service Medical assistance Other county/state Magellan Behavioral Private insurance Program and client fees Miscellaneous income

Total revenue

MC Methadone

Center

$ 553,826 3,818

• -

699,245 42,665

219.314 259

Womanspace

$ 2,736 180,773

8,983 158,898 63,785 3,517

214

Family House

$ - 5 458,045

8,485 185,066

-

18,932 911

Total

E 556,562

642,636 17,468

1.043,209 106,450 241.763

1,384 1,519,127 418,906 671,439 2.609,472

Expenses:

Salaries Taxes and benefits

Purchased personnel

Rent, utilities and housekeeping Insurance

Communications Office and program supplies Food Staff travel

Purchased equipment

Property and building maintenance

Transportation, vehicle Total direct expenses Administrative overhead

Total expenses


711,201 172,358 102,843

91,479

9,138 9,172

91,766 -

2,280

31,658

16,916 -

215,626 64,465

1,731

39,681

2,583 6,796 9,932

12,554 3,544

918 8,289

642

381,355 113,472

3,163

34,535 4,664

7,097 46,944

34,437

2,610 -

24,965

2,701

1.308,182 350,295 107,737

165.695

16,385

23.065 148.642

46.991 8,434

32,576

50,170

3,343 1,238,811

173,433 1,412,244

$ 106,883 $

366.761 51,346

418,107

655,943 91,832

747,775

799 $ (76,336) _$_

2,261,515 316,611

2.578,126

31,346



97

, en o

i n 1 - H

o_ I - H

CTv fM

T t vn CO

oC r-1

T * CN U-) 1-H r-. 1—1 oo_ t-_ oo" cn in in

cr\

c-f

1-H 1

o i n i n m r o

T - H

o i n i n cn m

, , CvJ m 1—1

i n

V i

U CU O OS

o CN oo r-' CO

V i

O 1-H cn r-i vO (N cn o

I -H 1

<n 00 m Ov

1—1

m oo cn ov

„.^ I - H

m o vO^

V i

Z

S CU

O

>

z

3

g tc] U

o

o CU Q td Q Z P

H Z

o u >

m o o o

tf tc j K

O

Cfl M CA o

z ^

AN

D

JUN

E

U Q ;:) u Z Q td Z > t t l

3 ^ o > a N J

p fi b3 a: u C/l

>^ 3

u

'5

1 ,

c: 2 O O

2 O o CO

w >%

i OJ

5 p

o 1 - H

o rvi

c CO

o

Ov o o Cv)

o o CN

Ov O O CN

C 2

i n

00 I-H VO

T J

r-i n o vo

i n cn T *

m

V i

c 3 O

U

a

o

Oi • a c

. 3

ai c 00

2 aj o

^ 2

c ffi

U OJ

^ a

Oi

E= OJ > tf

a ft ob u O "O

a . h

CQ

I If o S £

s a ^ _ 2 H H

cn • * ( N T t I-H Ov

l-H r -vo o o vo

00

O

i H = 9

^ K « £ ^ b 4> j*H g^ cd u CtH

9- rt « 2 j g CO H Crt

o o q_ in

i n o cn oC

CN

i n

m cn T * " cn

I [ f l

a cQ

l b 00 " -C T3

C rt OJ

o

CQ

1^ ' CJ

•o ' l

.S bb M 5 w "• c u OJ

c

a '3 cr u

•u « OJ

J =

I - l

> o

- • - .S2

OJ ^1 p c o E3 : 3 O 3

U CQ

c OJ

n, u

a 2

O ' o o i n

1—t 1

0 \ T t i n T t

i n ' o 00 • o i n r - l

T t '

cn T t cn

o o o i n

I - H

0 \ T t i n ' d -

i n o 00 yD i n l - H

Tt m r n T t c n

1

V i

m r--00 cs"

V i

CN r-t-^ m"

V i

'

V i

Vi

rt C o ra o ra > ^ a "ra 3

o CO

u

•a 3 O

_C , , o c o

3 T3 OJ

o VI

o CA

c 3 O

c/i C

e ra to 'ra '5 c 03

rt 3 'o (A c o u

o I-H

o o

-S o OJ 3 C > tf

00

S ^

Q w

•o to

3 "ra o H

1_i

a w

0) <«

•o u -" •D 3 ra „ ^ rt O H

o D,

tf

b «

o l * - l

0) i i u - l

<u 1<~I

—H

rt o

u u

b u CO

u

u W) t

,o

uu o »n i n • ^ m m o^ r^ r-<^ cn m r- r~~ I-T trT \ o r -T t T-f

'O o in in r-< *n t n a \ ["-__ T-H cn cn r-^ r-^ T-H" i n

T t r i

«

f*^ r - (N o r - i n cn r -

yD I - H

r-i~-\o T t

o >o I -H

r-

i n r n cn l - H

i n c ^ m i n r-l - H

ys C3\ i n r -^

i n vo

f><^ &0

OJ rt tf

,_ I - H Ul ^ * - ^ lU M

o 00 cs

i n r-fS

r-^ <N

i n \D I - H

&5 VJ &e &0

o cn ." C D V l

0 )

t^ o a ^

o VD i n m t~- rs ^o I-T T-T

i n 00

m T t

o CD t--^ Tt" oC (N

in vo

o 00

VJ

cn r - (N o cn r~ i n cn r - Tt t--^ i n o o r -o " 00 T T O \ CS" 00 i n vo

V i

m r - CN o m t-- i n cn r-- T^ t~- i n o o ^ t - ; o " oo Tt ' oT r 4 00 i n vo

V I

«

cn o rvi TT m I-H tcj i n

VJ VJ VJ VJ V i

vo vo vo cn vo vo vo cn r - T^ cs tN i n

m

c o I H a. a, rt

ra

.2 c g e

" .5

o

& o to

o

z 3 o

a (2

ra a, c rt a o

o H

a>

a. in

tf

< :s. u \3 < > J

U i

c

B •Ji Vl U V i

r T t

\o

i n 30 CTv •-• ^ m Ov r n -^ I— rn vO o i n cvf r-' cn

o r - c M T f m o o o c v i r -cjor-4 o \ r - ) r j o v o o o o Tt m o CN t n

cn

c-J

r~ .-• O C3V CM "< O CN m vD cn 00 vo cn - i ' r-' K O I-H

i o r ~ - r - r - c N T t o o c n r - i c n t T v i n T t w - i v O T T C - J r -c M ' H c n \ o r - ; ^ r j i o i n r-f i-T rn i- —^

u.

Ov m Tt ts VI m Tt fo r-T*

o o

t iO

c 'C t / 1

u a. o I

CQ

o p:: T3 c o E ^

O l i O

o <n 00 m

Cvl 0 0

m 1—1

c> cn 1 - - C

cn T t

m VD Ov

C7« Ov VO

cn

m T T

o . \o T t VO

r-l m o cn Tt c-J o ov_ cN cn Tf VD rs 00

c-i Tt

5'

O T t T t O i - i c n m O T t ^ i n T t o o o T t r - ^ c n i n m o o m v o

T t i n \ O i - i i - i ^ i n c c 3 i n i n i n cn ov cn i n i n CN

a. S X I

00

*—1 CJv 00 I—1

,_, O Ov VO

cn

\o I - H

o o " Ov

r- o o o cn vo fH \ o i n cn 00 ov_ r-^ cn Tt ^H f n Ov m

Tt r- Tt p- vo r -oo cn cn T* ^ l-T

• t o Ov r- vo rvi r - Tt I-H vo m Tt vo oo i n TH

Ov

c-^

rt C o

i rt > O

CS "rt 3 U

rt <u J =

OJ

•a 3

"o c

o c o

T 3

_« 3 T 3

J I ! O [ A

V i

S c o V)

c 3 o

c OJ

a u rt C/3

rt G c rt C ifn

T3 U

rt ^ 4

o M c o 82 OJ

o ^H

OJ

o S o o C H

c • o

CO [ A 3 U E/l

S '-a



L-

8

E u U)

a U.

• o u •a c c: 6

s a.

T3 C

rt c V

E "p

u pe;

M - c y c c 'C u O * ;

ia S i2 J 4> S" o D. y X S> -7 ^ £*

5 £ CO CO e

K.2 = -o .g iS a

Cfl CU O i » ci< O 02 D (Q c s a

u Ifl CQ

V\ U M C .« — "

U] O S> U '-3 B 3 " - C D.

u B 3 at .

^ 2 « E 13 M

8 ; - | - = ac O o t j S D £

Vi

S H CJ "

— E L_ Vi

< 18 > < - J

[ ^ — TT

• m 00 '

s r n

^ o -00

53,233

7.985

00

CM

• o

c n i n C-l

V I V i

r- m r- cs r~ O Tj ™ CT\ cN rj r~

<n vo Ov —. m r-r~- Tt vo I-H •q-I-H iH rn I-H

Ov Tt 00 Tj 0\ ov vo vo vn Ov cn in CM m QO

182,656

28,518

T t r -

( N

T t Ov_

V i V I

ta u.

m o vo vo

cn CM oo in vo Tt

a-g c o

'^ cc n . _ « - o

w o

g-E X :?

Ov OO i n c n

m c n

' Ov vO T t CO

T t m '

QO r^ c-J

c n

o o T t T j r M o o T t o m i - H i - . m ' V O v Q Q O C M inrMcDin oocMcocn t^ !-> in in in" I-H CN

O Ov T t r -T t CvJ r n CM r - r -m

Ov 1—1 r -m T t v o

vo CS c n

V i

,

V I

Q. S 3= a:

^ vo r - O CM l-H r-

m I-H

00 O o 00 '-H m CM r- 00

vo T t vo P- Ov CM Ov CTv T H m c- l P - r H T t t-H

83,864

10,066

o cn Ov c n Ov

Ov

t n

V i V i

rt c o

'ZZ

3 rt > I-l o <M

"rt 3 Ul

8 rt u JS

OJ

•a 3

"o _c J_,

o c o T3 D 0 ^ S a, UJ ^^3 o 2 o o o o

s s s

OT OJ Cfl e a

X

ts

• 5

rt g

OJ

> o u

>

OT

E 1

OT 3^ c OJ

X u

ra S

X a>

/^ u

- o

3

> o OJ 3 u

PC

RESOURCES FOR HUMAN DEVELOPMENT, INC NORTHAMPTON COUNTY

SCHEDULE OF REVENUE AND EXPENSES -INTELLECTUAL DEVELOPMENTAL DISABILITIES


On Our Way - Wagner

Revenue: Commonwealth of Pennsylvania DPW Northampton county Client room and board Other

Total revenue

Expenses: Salaries and wages Employee benefits Miscellaneous personnel Occupancy Communications Supportive services Transportation Miscellaneous expense Equipment and fixed assets Repair and improvements Other administrative supplies Administrative overhead expenses

Less: client room and board Private pay Other Unallowable expenses per 4300 regs Total net allowable expenses per 4300 regs


Request for retained revenue

Total

$ 363.990

83,508

7,787

99 455,384

395,260

116,274

1,551

66,720

7,450

20,795

23,295

5,720

7,400

1,553

4,581

97,590

748,189

7,787

99 -

7,886

740,303

$ (292,805)

$

Children and

Youth

$

83,508

-

11 83,519

44,122

12,980

173 7.448

832 2,321

2,600

639 826 173 511

10,894

83,519

-

-

11 11

83,508

$

$

Amounts on this schedule do not include the accraal for vacation as discussed in footnote 1 to the consolidated financial statements.

102

RESOURCES FOR HUMAN DEVELOPMENT, INC. NORTHAMPTON COUNTY

SCHEDULE OF REVENUE AND EXPENSES -INTELLECTUAL DEVELOPMENTAL DISABILITIES (CONTINUED)


On Our Way - Wagner

Total Unit costs/funding breakout: Total number of units provided 940

Children and Youth

175

Total Northampton County units waiver Total Northampton County units non-waiver Total net allowable waiver eligible costs -

Northampton County Total net allowable waiver ineligible costs -

Northampton County Total net allowable non-waiver costs -

Northampton County Total net allowable Northampton County

expense

Net total net allowable unit rate -Northampton County

Net allowable waiver eligible rate -Northampton County

Net allowable waiver ineligible rale -

Northampton County

Net allowable non-waiver rate -Northampton County

940 175

$ 633,381 $ 74,044

114,808 9,475

$ 748,189 $ 83,519

$ 795.95

$ 673.81 $

477.25

423.11

122.14 $ 54.14

Amounts on this schedule do not include the accraal for vacation as

discussed in footnote 1 to the consolidated financiai statements.

103

RESOURCES FOR mJMAN DEVELOPMENT, INC. STATE OF RHODE ISLAND

SCHEDULE OF REVENUE AND EXPENSES FOR ALL AGENCY PROGRAMS YEAR ENDED JUNE 30, 2010

DAY PROGRAM

Revenue: Stale of RhocJe Island,

Department of MHRH Outside conttacts Contributions and grants Special events, fundraising

Total revenue

Expenses: Salaries and wages Benefits Consultants Supplies Vehicles and travel Insurance Ixases and rentals Utilities Repairs and maintenance Other Overhead fees

Allocation of administrative expenses

Total expenses

Net surplus/(deficit)

Total

$ 1,702,260 72,772

1,060 6.270

1,782,362

988,219 307,563

2,409 11,686 46,225 14,344

88,019 12,820 36,623 38,821

231,627 1,778,356

.

1,778,356

$ 4,006

Administrative

$ ---

275,125 85,504

-3,000 6.934 1.434

4.401 2.155 6,221 6,170

32,320 423,264

(423,264)

$

Less than 24-hour Residential

$ 23,593

---

23,593

9,983 3,296

--

4,622 2,869

---

2,040 4.352

27,162

5,502

32,664

$ (9,071)

Day Propam

$ 1,288,882 72,772

--

1,361.654

545.518 169,553

2,409 7,719

16,179 7.172

74,816 8,465

30,201 29,427

159,088 1,050,547

323,374

1.373,921

S (12,267)

In Home Support

S 389,785

---

389,785

157,593 49,210

-967

18,490 2,869 8,802 2.200

201 1,184

35,867 277.383

92,695

370.078

$ 19,707

Other Programs

S

-1.060 6,270

7,330

------------

1,693

1,693

$ 5,637


104

RESOURCES FOR HUMAN DEVELOPMENT, INC. STATE OF RHODE ISLAND

SCHEDULE OF ADMINISTRATIVE WAGES YEAR ENDED JUNE 30,2010

Employee Job Title

Raymond Memery Jessica Planchon Paul Everett Erin Velino Melissa Petrarca Joshua Kretzmann Brenda Noel

Director Clerical Supervisor Administrative Assl. Administrative Asst. Supervisor Administrator

Number of Hours a Week

40 1.5 . 40 40 40 40 40

$

Rate of Pay

35.34 8.00

21.13 22.77 15.87 19.39 17.48

Total administrative wages

$

$

Total Wages

73,510 626

43.948 47,356 33,005 40,332 36,348

275,125



105


SCHEDULE OF PROFESSIONAL SERVICES YEAR ENDED JUNE 30,2010

Hourly Total Total Total Program or Rate of Hours Paid for Consultants

Name Credentials Residence Pay Worked the Year for the Vear

Nursing Services Employees: Leah Gauvin $ 25.94 156.60 4,061

Sub-total 4,061

Total $ 4,061


106


DETERMINATION OF EXCESS (DEFICIT) FUNDING YEAR ENDED JUNE 30, 2010

Less than 24- In Home

hour Residential Day Program Support Total

Revenue from DDD $ 23,593 $ 1,288,882 $ 389,785 $ 1,702,260

Expenses related to DDD programs 32.664 1,373,921 370,078 1.776,663

Excess/(deficJt) $ (9,071) $ (85,039) $ 19,707 $ (74.403)

5% of revenue $ 85,113

Monies due to the division $

Excess/total DDD revenue (4.37) % (must be 5% or less)


107

A SHECHTMAN MAR^^^ C e r t i f i e d Pub l ic A c c o u n t a n t s

REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Board of Directors and OfTicers Resources for Human Development, Inc. and Subsidiaries

We have audited the consolidated financial statements of Resources for Human Development, Inc. and Subsidiaries (the Organization) as of and for the year ended June 30, 2010, and have issued our report thereon dated January 3, 2011. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States.

Internal Control Over Financial Reporting

In planning and performing our audit, we considered the Organization's intemal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the consolidated financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Organization's intemal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Organization's intemal control over financial reporting.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in intemal control such that there is a reasonable possibility that a material misstatement ofthe entity's financial statements will not be prevented, or detected and corrected on a timely basis.

Our consideration of intemal control over financial reporting was for the limited purpose described in the first paragraph ofthis section and was not designed to identify all deficiencies in intemal control over financial reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in intemal control over financial reporting that we consider to be material weaknesses, as defined above.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Organization's consolidated financial statements are free of material misstatement, we performed tests of its compliance wth certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of consolidated financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

We noted certain other matters that we reported to management ofthe Organization in a separate letter dated January 3,2011.

2000 Market Street - Suite 500 . Philadelphia, PA 19103 . phone: 215.496.9200 . fax: 215.496.9604 . www.smd-pc.com 108

http://www.smd-pc.com

This report is intended solely for the information and use of management, the Board of Directors, various Federal and state funding agencies, pass-through entities, and the Cily of Philadelphia and is not intended to be and should not be used by anyone other than these specified parties. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document.

^.4;.^w>^/^w^i^^c^^ > ^ Philadelphia, Pennsylvania January 3, 2011

109

A SHECHTMAN MMKsDEyp^^^^ C e r t i f i e d Publ ic A c c o u n t a n t s

REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND

MATERIAL EFFECT ON EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133

Board of Directors and Officers Resources for Human Development, Inc. and Subsidiaries

Compliance

We have audited Resources for Human Development, Inc. and Subsidiaries's (the Organization) compliance with the types of compliance requirements described in the OMB Circular A-J33 Compliance Supplement that could have a direct and material effect on each of the Organization's major federal programs for the year ended June 30, 2010. The Organization's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility ofthe Organization's management. Our responsibility is to express an opinion on the Organization's compliance based on our audit.

We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and the City of Philadelphia Subrecipient Audh Guide. Those standards, OMB Circular A-133 and the City of Philadelphia Subrecipient Audit Guide require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Organization's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination ofthe Organization's compliance with those requirements.

In our opinion, the Organization complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2010.

Internal Control Over Compliance

Management of the Organizafion is responsible for establishing and maintaining effective intemal control over compliance with the requirements oflaws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered the Organization's intemal control over compliance with the requirements that could have a direct and material effect on a major federal program to determine the auditing procedures for the purpose of expressing our opinion on compliance and to test and report on intemal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness ofthe Organization's intemal control over compliance.

2000Mari<etStreet . SuiteSOO . Philadelphia,PA 19103 . phone:215.496.9200 . fax:215.496.9604 . www.smd-pc.com 110

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned fimctions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in intemal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis.

Our consideration of intemal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in intemal control over compliance that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in intemal control over compliance that we consider to be material weaknesses, as defined above.

Schedule of Expenditures of Federal, State and City Awards

We have audited the consolidated financial statements of Resources for Human Development, Inc. and Subsidiaries as of and for the year ended June 30, 2010, and have issued our report thereon dated January 3, 2011, which contained an unqualified opinion on those consolidated financial statements. Our audit was performed for the purpose of forming an opinion on the consolidated financial statements as a whole. The schedule of expenditures of federal, state and city awards is presented for the purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments and Non-Profit Organizations and the City of Philadelphia Subrecipient Audit Guide, and is not a required part of the consolidated financial statements. Such mformation is the responsibilify of management and was derived from and relates directly to the underlying accounting and other records used to prepare the consolidated financial statements. The information has been subjected to the auditing procedures applied in the audit of the consolidated financial statements and certain additional procedures, including comparing and reconciling such information directiy to the underlying accounting and other records used to prepare the consolidated financial statements or to the consolidated fmanciai statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the consolidated financial statements as a whole.

This report is intended solely for the information and use of management, the Board of Directors, various Federal and state funding agencies, pass-through entities, and the City of Philadelphia and is not intended to be and should not be used by anyone other than these specified parties. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document.

^,:^dc^^k4ih^ /^aJi]}.^tA^^(L^ Philadelphia, Pennsylvania January 3, 2011

111

.2 S

o

3

o — o -g

D X

tU

fsi lO -H r-OO oo 1-1 o r-_ QO r-^ ' i * r n o d ( ^ r o m w-i ^ r -U-l TT T-H \ 0 ,—1

—' o •< <N CO • * 0 \ VO OO o ' o " TT ^ (N

r~ O l »—1

oC ' o\

ON 00 "1 , .-T m

(N —' ^ (*1 o r-]^ r i • * ' i ~ <

o o TT o " 1 - . *

w^ O »-i ^ • ^ •—' O (N f^l O. —1 00 ' ^ " 1 "O. '^- 'H ' ^ irT 00 r n (S ' ^ O •£> u-l •O •-" >0 00 r- r- ^ ""

" -a c o

O PH

O - < - - - H I—" I-H .—1 I-H

I-H ^H l£> 0 0

m m tM CS

C3

>-H

o

o

o

o »-H

I-H

o

m o

0 \

rn o

o

Ov o o\ Cl vo O

o% 5 T - ^

jn r-o 00

^ I-H

^ QO O

Ov O I-H

tn

f o oo ^ I -H

Q 00 o

Ov

^ r r t

d r-o 00

^ »-l

^ 00

o

o o

o

o

s

o rn Ov

o

Ov

o j n o\ o

o Q \o o

s I-H

^ r-o

o Q vo o Ov

l -H

P r-o

o rn vo o

o\

t -H

^ r-o

o o o o o o 1-H T H 1-H f-H I-H I—I

o S & 5 & & jn jn m jn jn jn vo VD ^ ".D ^ \ 0 o o o o o o Ov 0 \ Ov O l Ov Ov

o ^ o o o ^ I-H 1-H I-H I—H 1-H r—(

o ^ o o o ^ fr ^ P: pr (> r-o o o o o o

3 I-l ^ U o 00 i :

00 I-H

r~ o o l / l U o oo X

r-m r^ (N r H 00 U m 00 K

vo I-H VO cn I -H

V I U T-H

oo U

m 0 0 vO

Q Q Q

0 0 o Ov

o

Ov

o o ON O . rn t n o o

< < < < < ^ < Z 2 Z Z 2 2 2

T3 C

O vt fNj

•s e • ^ T f CS CN

tn t n o o cs cs r-; r-;

cn r i cn cn Ov Ov O l Ov

Ov Ov CTi

r- t- r-cn ro r i O l Ov O l

vo r i Ov

-a c

tn Tf cs cn Ov

Ov r-ov Ov

Ov Ov

0 0 0 0 0 0 0 0 0 0 0 0 r* t - r- r- r- r-r-; r-; r~; r^ f-; r^ cn r i r i r i rn rn Ov O l Ov Ov O l 0 \

u J S u

.c,

o

a

C/5

s

^ s

K OH

u £

B u > o

3 3 u D >- fc. _ U U H< c c

•§ -a

ffi X

vt rs ffl i3

o

I

c

c: o E o

S a> tn

•as o

a.

§

3 £

u o

o s

[ « ffl

e tn

s 3

'3

o u ffl « ^ 3 o

tn

i ,4>

cn

^

tn

• - Ul

w (J' 3

o

o .s o C cs o

a X

UJ

CO Ov VO

oC

c n " * O l VO VI Tf m 00 r-^ o - ^ ov cn lo o cs vO O (S IO

cs cs

o o 00 o in tn

r--T f

°9. oT cs

r s l - H

o r-" t s

oo f S m fs" vO T f

OO p cs 1 - H

cs r -< Ov

i n t s vO o ' i n

i n r-0 0 vo '"

— -o c o E "C

r - l O i ^ CL,

o cn vo O

r-o

o o o o r H I-H l-H I-H

o o o o jn jn jn jn vo vo vo vo o o o o ^ tS'^ t 3 \ 0 \

o o o ^ 1-H .—I I-H I-H

o ^ ^ ^ r- r- r- r-o o o o

o 1-H

o cn vo o

Ov

l -H P

p

O Ov

• 06

/30/

• 09

/30/

O 0 0

I-H T-H P P

o o

o cn vo o Ov P

o

o cn vo o

o

o 1-H

o Ov P

o c5 <5 Q Q Cl vo vO Ov O O O

o Ov O

CTv O

r- r- »o o o o

2?

S 2

cn M

J S 0 0 Vi

o o

O 2

o Ov cn o

r-o o cs

O I - l CO oo O O O O cs (S

< e

VO CTv r - o 00 lo vo >o r--ov vq ^ i>

cn ri cn ri Ov O Ov O l

3 P

3 CL.

O

OO

c •a B ffl a . V Q

ffl ' 5 ffl > > i

C u

CL. JS 0 0

^ 'G c 3

a 00 c

•a c ffl 5-v

U t n C 3

6 •o c ffl u u

• n u n U l

O H

>» 1 ffl

•5 £

Ch

d. ° " Q S .2 •a S .a C t-> .TH

> S.1 | Q V 3 c .3 u « 4 = O a. n. ig

•al o 3 ffl

•S a.

O i

cn o cn o cs o\ o

o Ov cn o

r ) oo l—C

a ---, vo I-H o O O oo

vo o i n dv o

%

ts

cn I-H in o

S a 00

o

0 0 Ov o o i n i n xr^ Ov Ov t -^

cn rn rn 0 1 Ov Ov

0 0 i n

r-l -H C S

0 0 0 0 o o » o » o " O v ^ v o v o

o o Ov t?v

u -o c ffl <1>

o t n rTi

3 '•B c u a. X u

Cut

o 3 u o

cn

3 Ch

ffl

Q

Q , ffl S J= 3 i?

cn ca V M V M O O

8 8

o o

ffl J 3 U

CQ •4H o

u

O

ffl •a > i n

« "5

fi o -C b . ffl

-s > U l U l

ra o.

2 2

oo c

P O

« g 8

ra Ch

^ "1 »-JS ffl : = ^ s i •a.£r[S

i l tn

£S D M

o

u 2 .c 3 O >^ ffl

:a •o ra * = * 5 CO cn C h b , a> u - O O t J

•S)2 <; < 3 O

•a

o ~ .— to

o

m u ^ O —

^ - o O c (S o

o X

w

o o o o t o o oo o m cs

r-00 r-O v <o

o O cn cn I-H T-*

1—« 1-H

t o vo oo QO

t n

o o r -• t (N

CS

r-r -•0. 00 cn

»0 Ov C- vo oo 'O >0 cn (s CTv tn ts l-H cn cn r^ cs vo --i -^ TT vO t o Ov o o - H ON" tO^ 0 0 v o T f v o * 0 t o t N T j T - . T-1 ^ 1-H f S

CO \D r- vo \o cn C M ' 1-H Ov oo

cs

o o o Tf"

— -o c o ffl • —

o cn vo O

O l

o o r-o

I-H

t n t n o

O v

o o

o ' 1-H

00 cs

O. o O rH

^ cn ts ? j

ov O O ^ ^ • - "

o o o o

j n

oo o 0 0

o

o\ o

O O Ov Ov O O O ?-H t - l O O 1-H 1-H - H

S ^ o ^ o S S tn m tn tn jn tn cn v5 r5 o^ ts Ov C5 vo 0 1-H O 1-H o o o 0 1 O 0 0 Ov Ov Ov Ov 5 l-H o 5 o ^ o 1-H 1-H 1-H I-H I-H • - I 1-H

^ p o ^ o ^ p r- 1-H S I-H o r - r -O O 1-1 o ^ o o

Ov O O 1 ^ O o j n cn Ov o ;

o o oo Ov p p o 5 o o

o cn v5 o

Ov

p

o

JS 0 0 in 3 I , o o

CO V i ffl

Ch

< < 2 2

vo O VO • ^ I O O l T f T f t o i n

D : CE:

c3 < ;

n.

r- Ov ov vo 1-t o

1-H Ov

00 oo r- r-' ^ i ^ rn r i Ov Ov

VO r-o oo o O v CTv l -H O ctf Ul PS

oo r-r -r i c^

O P oo 00 o o

eg cn t n n CQ 00 vo vo O O (S O O < < Ch b

\^ t v ^

rfl

<i:

CQ

<

O O O oo 00 oo o o o

p ^ ^ g cn cn cn CQ CQ CQ I O T-H O O 1-H 1-H t s (S O O O O < < < Ch Ch Ch

VI »0 l/l >o to «o >o cn n cn r^ cn r ) r i cs ts cs ts H N H • ^ • ^ ' •<* T t •«? T f • *

o 0 0 o o O

m CQ l O 1-1 o

CU

< 2

00 CO

ss Tf Tf

00 1-H

rs Tf

u •a

• a

y ,-H

-o c:

tu

3

t J

o -e

o c ra

01 3 O

U,

c o (J

ffl S - 2 2 : u oo 00 = ^ -C ^ t v ' o "3 £ • \ -> i n w W

OO = c .g •S o g .2 s£ u 0 :a

^ -a -o Ch Z , a s t4-i

o e _o re 2 "5) X" -c l i s I £ CO

Ch

£> £ 1 ffl ffl lo tn

Q i5 s "ffl

• o c a c u u . S E E ^ % %

S Q Q



5 CO t n M »

•a -o

s s b <

- S i C C > (J o o u u

H

cn

c 0

• ; 3

ffl ( -1

0

0

u c u

a d . Q "« > Q 00

' in 3 0 ffi 0

1-H

•a 3

s 10 CO ffl

Ch

i S ic Ch

cn

ffl Ch

• f f l cn

'£-0 -6 3 < c

a Ch 0 •S 2 p. • -"U 5 Q :§ 0 ^ . ^ 3 s 0 5 >• S •-0 u tJ tls M IS M . c 5 (J to '

0 m

•a8 1 (A

CU

cn

u Ul 3

o

u 3

o — o c cs U

o

to ^ r- oo Tt OV t n »o r- cn cn 00

tn t-~ r~- 1" r— to CTv to »0 cn 00 vO p oq p vo o tjv o CTC ts vo otj" 1-1 —• Tt

oo •* ^ tn o o vo •-" r- to o o oo o i-< r~ p cn r- o •* "o Ov" o lo ts to m Tf l-H

m ts

Ol o 00 cn o vo m i-t <o ts cs VD vo rn oo o r- cs oT r-r oo Tf ^ - * 00

Ov ^ -H IO oo IO OCJ" r-A o ts vo i-t

o o

1.1 6

1-H

m cn o O l

o •-H

o

o cn v5 o

CTv

o I-H

o

o

CTi O Ov O O t s ? C ? C C ^ I-H - H l-H l-H I-H Oej cn n m t n cn r s r ? r 5 r^ f ^ r J t s ^ 1-H o o ^ o

CTi O oo (Tv O 0> O 1-t O O - H o 1-H I-H l -H I-H I-H l -H

O ^ O ^ p 5 I-H I-H 00 OO O l-H O O O O I-H I-H

O OV O O > - " O l -H O 1-H 1-H I—< l -H

O O P - ^ l-< O n j n r j j n j n r n vo Ol O l 1 ^ - ^ VD O O O O O O CTv 00 CTV O l O Ov o ^ o ^ i: o 1-H 1-H 1-H 1-H r H 1-H

O ^ O p P O i^ o o ?5 c l t -O l-H l-H o o O

o

o j n Ov

o CTv

o 1-H

o 1-H

tTv

l-H

1-H

0 0

1-H

o 1-H

,-H o O I-H ^H 1-H

S O ^ tn sn tn CTv Ov n o o o

Ov Ov Ov 0 0 5 I-H l-H l-H 0 0 0 0 S Tt l - t 1-H 0

CS

0 en Ov

0 CTv

p 0 cn Ov 0

o o 1-H I—"

o o jn tn vo Ov O O Ov O l 1-H l -H

r- o O i~"

X ! 00 to 3

£ JS

Ch

o s ffl U l

o

o 00 o m o ffi vo QO o r-o o

t o t o 10 >o t o t o l -H r-H I-H T-H 1-H I-H

Ov Ov Ov Ov Ov O l t -H I-H 1-H ^ H 1-H 1-H cn cn cn cn rn m cs ts Cv) t s cs rvj O l Ov Ov Ov Ov Ov • * •<t - t T t T t T f QO 00 00 00 00 00

O f ^ o 00 L : 00

o S o cn 2 m o % P ffi o ffi vo *^ vo U CO pa \D S cn 90 ^ ^

7—1 0 0 0 0 cn 0 ffi vo CQ cn 0 0 0 0

t s 0 0 0 0 m 0

ffi vo CQ rn QO 0 0

l -H

0 QO 0 cn 0

ffi vo m vo VO 0 0 m

u -a

Tt Tf Ov rH cs O I-H 1-H T- I ^ O T-H

( S t s t s [ S CS CS *n t n ' ^ t f i v~, i n o o '-;< o P o Ov 00 ov o \ r- Ov O O £3 o O O CQ CQ < cn cn >^

Q m o o cs (N o o

VM

o

t o 00 r n l-H f S c^ Tt <*

l o «o t o t o t o r-r i cn m r n cn cs cs t s fS t N T t • ^ T f T t T t T t

JQ 00 t o »o "O >o »o r > r ) r n m r n r i rvi CN cs cs cs cs T t -^t T t T f T f T t

0 0 0 0 0 0 1-H ^ r -i-H l-H 1-H f O c n 10 r J cs cs o) fN o l • ^ T f T f .d^ T t - ; f

r- t r -

s jq •<t " ^

XI e u Ch X

§

It i

cn

a 3 ffi

< cc

T-* cn • c ffl

Ch

O CL. a. 3

cn 00 c

» T:

o frt S2 «

"I 2 ffi

O

3 o I . -

JS

— » I J 5 JS

s ^ ^ a u 4)

•3 Pi OC

_ o o JS ^ ^ 00 Ch Ch 3 O

.S JS U (J ra ffl u 

PS PC tJ o

Ch Ch

T3

•a

i Ch

Ch

ffi a

0

| 3 ffl OJ (O 1 - 3

2s: >v S

• t ; «

p «

3

x: u ra 0

u u

Ch

ffl pi:

•Q • - T V

s Ch

8 S S ^ QJ A D. Ch cx cn CO c n

c c c C4 CQ A

Wor

n W

orn

Wor

n

rlea

ns'.

rlea

ns

rlea

ns

0 0 0 ^ » » U U V

2 2 2

u

.is o

o o cs

to U 3

•5 c u D X UJ

ts ri O vO cn to

o o 00 Tt r-J

m Ov vO 'J r-

o o o >o Tf vo O I-H CN

o to vo. cn CTv

n. to

rn o IO o cs tn

T-H

tN vo CS o\ rs

ts CTv

O vo

CN t n vo l-H v-<

r^ VO Ov to r-

Tt to CTv vD a ^ ^ ^

ts O 00

r-

cs vo ^3 vO »o

II o ^

o rn vo o Ov

o 1-H

P r-o

o cn vo o Ov

^ ^ r-o

o cn 5 o

s I-H

o r o

o rn vo o Ov

o ?5 Cl 00 o

o m vo O

c o

o r o

r- o P !-"

to tn o o

o

p

o I-H S ^ VO

o Ov

o I-H

o o

Ol

p o m oC o Ov

vo Tt

o

Ov

o rn I-H

00

o ^H

o I-H 1—1

s 5 jn c^ o

l-H

5 to

o

o s f^ Ov O

o I-H

»o Tf

o

o o CO 3 " . -O

CO ffl Ch

5 -S

O 2

CN I-H

O o CN Tt

U

m o CN Cl CS t

u s :s CTv o CQ

Ov O

S

u. I vo PH

t o o m 9

9 ^ o 2 O Ov

o P3

T-H O

Ov (S vo

CN T f

o vo

cn lO 00 vo

CQ

o vo

vo o "O Ov

o ^

o 00 CTv Tt o\

o o u-l Ol

^ g

l-H

m ^ o o to 00 •a

[£ <u<

o

3 ' - '

oo <T\ l-H c n CN CN T t T t

Tt CS Tt

00 oo I-H r H CN CN

Tt Tt

3 Tt

p p VO S

Tt r-t s

Ol Ol Ov Ov Ov

S io to w 'O _ n cs cs_ rvi

r- r- r- r-' r~-

B V Ch X

o

o

u

cn

b

ts .y

IE .S I tn

pa -a Q I u i£

B Ch o

Q oo a

o ffi

Ch

11 P ob •§•2

9 S. CO C ffl a o

o .o. ia tn C

•a

ffl Ch

cn U

o o CQ P3 Q Q U U

3 O ffi

S-s Q I cn Q.

2 l ffl Hi

(2«

3 CQ . a S O

Q

cn

t2

S(3 3

o

3 O —

5 ^ t s 4J

o X

UJ

o • * O t o o rn t o T f

m

V )

cs

5'

— -o C O

o 1—1

1—1

rn ts 1—1

o I-H

I-H

o 1-H

o

C^

5 l -H

j n CN l -H

5_ 1-H

I-H

o

1 - H

m r5 l - H

P l - H

T - H

5 I - H

o

cs o 00 o ov o ?5 g oo p

oo cn

3 J=*

o o m m o o o o o o Tf 4 Ov Ov CN CS r- r-

cn o CN

o

o •<t 0 0 t -cn r-Ov

2

CJ

c ra

a.

2 < •8 e

' a - T t c s OJ o p r-: r- Ov tTv

T t o oo

vo VO

CO I — - s 3 B U O. X

U~l

o j U 3

X ) V

JS

J S

o o

s

>t 00 .=; o

Ch

7 3

o

i£ o o o a> K ffi Si u u Hi E

a o ffi

cn

E2

a ^ S B to , 3 >^ **-

c n <?•

1^ .2 H

u a

_o

a

5

2 4)

1 E2

CtJ 2

I N O

O

o Ov P -

O o 0 0

Ov

.—< r - 1

t o

vo

<N « F ^

fTv T - l

T t

f N vn I O

o T t CN

m CTv vn T t r-

CTv

m IT) i - ^

CS

CN I - H

T t

no C7v l - H

r H

T f V t

rs r-CN

_ H

rs vn CN rTv CN

m

vn r-

( N r i oo r-<

O o <~l

O ( N

-^

O l t o T t

o I N

O <N 00 CTv 00 r- CTv O 1-H vo 00 "<t • rn to o vO to vo OO Ov otj" r- ts •-<" Tt" Ov rn

m r-1 Ov m vo fS I-H CTv Tt cn

oo n >o l-H to Tt l-1_ ov, Tt

r- (S vo oo vo cn r- Ov.

cn cn

o o O 00 to m

m o cs to o Tt o_ Tt_ o_ oo O CN Ov I-H T-H

m m r-cs" to 00 • ^ *

Tt

u -a B

Oi •o u th •u. o Vi

3

T3 B

3 •o V

JS u

cn

00

m m cn r-Ov Ov Ov Ov

o -Vi p . u (J 3

o

K 3

O .— IN 5

>: W

vo oo Oi_ t o ' O l cs

t s o vD OO 00 t s

t o o

T t t o vo

0 0 vO I - H

OO 1—1

cs. 1-H

r-0 0 I - H

t o CTv

t n

M CO

°\ ri" cn t o

P Ov l - H

o o Ov^ I - H

t s CN t n • *

o m

t o CTv m l - H

^ o . ts*

r-t n m m r-—H

T t

'* CN Ov

rn " O

cN CJ rn vo" c-4 to

g o_ rn

CN o rn

to cs_ lO

vo •0 lO_ 0C5 T t cn

Ov VO OO

o " CN T f

CN r -Ov cs" r-cn

o o

B-g

o.

o o O" P jn m rn cn

vo vo vO vO vo vo

o o o o o o

o o

ixi ta ta t£i txi tc o o o ^ ^ o 1-H I-H I-H T-H I-H T-"

^ o o o ^ o r- r^ t^ r^ r- p o o o o o o

o o o o 1-H 1-H 1-H 1—1

o o o 3 ^ ^ Cl ^ VD vo vo vo o o o o Ov Ov 00 Ov ^ ^ ^ ^ l - < l -H l -H I-H

^ P O O p^ r- r^ F^ o o o o

o I—1

o m vo o

r -o T - l

^ r-o

Ov

^ o rn Ov o

00 o l - H

o o 1-H

o Q v o o

Ov o 1 - H

o t ^ o

o j n vo o

c^

^ I - H

o

f o

o t n v5 o O l

^ 1 - H

P r~ o

ob in

M 2 a

Ch

cn t n ( n cn cn Q I O vo O T - t

cn Q Q 0 0 o

Q r vo t o cn cn Q Q 00 o

cfl rn 0 0 ov cs t n Q Q 0 0

o

oU r -vo t o cn t n Q Q 0 0 o

oc t o VD O l - H

CO Q Q 00 O

< 2

9 cn

S 5 ^ T t

o ' Fli °^ &

VI S P 2 ^H cs 1 ^

< < 2 2

< 2

CTv i - ( t s m cn m

u x t

•a t h

K c^

u 2 2 2 2 2 2 < < < < 2 2 2 2 2 2

< 2 2 2

g.

3 T3

•5

^

g

12:1

ra o •^ S 2 g

a 9 e

U "5?

2

•O Ch ffl >v

11 U 00

OS

Ch ?^ ffl a>

Q PC

B B O O 'ob 'ob •a u

cc OS

•H 13

I 5 Hi

« (£ s ffl

o • ^ J =

3 u 3

3 U

•a u u B B

d

^

B ^ tn 2. cn P- >

•3 c

5

CL u Q

CO

8 *E a> cn •3

'3 0 cn

•a s ffl

"ffl u ffi t l H 0

B

ffl u

ffl 4>l Q

0 .

ffl

"ra 2 t n u 0 *S

6

ffl CO

a

P H

=a 0 2 B 0 0 0 e

1

i u B

I • 0 C

S CQ

cn

8

1 cn

g •J3

>

U u-

ra .2 Q

2 0 H

u 0 • 3 U c ; > •

ffl ^ .2 0 Q U 5 'S ? -2

= 1 g ffl S ^ a, § tsa . ^ B

g a II

ffl 0

E *ra 0 H

B

ffl CO '3

0 w 2 M

cn 2

> i

•-. 0

. a 3

< to u u

'E Hi i n B

ra a 3 ffi JS _in * U i

ra Ch B 0 U i u:

.0^ V M U

• • ^

•a 3 0 U l

•3 Vi Vi

ffl P H

I

ffl B U 3 *w u OS

UH

H

i:i 0 (O 3 0

0 CA

3 0

ffi ffi

Fam

ily

Fam

ily

0 B u u

cn

-— m

S ( 3 o

o *—1

o r^

V i 4>

3

•S c u a

CN o

o CTv

v O m cn r-O v O v

C S

r-r-CTv O v

o^ I - H

rn 0 0 t o

r i r-. cn

0 0 r - J T f ^

rn • - H

1 - H

m o. 00 l - H

VO cn

t o 0 0 T f

T t f - ^

o o t o

' * •

o o m T—1

w

O ov Ov QO m OO r n r n o q t o t o CN m o VO T f - J

CS vO O

CN

o T t Ov

VO

>o

D t n r-

vn nn o r s

r H

O nn t o

t o r -no r-

t O

r-

-

cs CTv

m o n

B -g 2 'c

o o o o o o 1-H . -H I-H T-H T-H r H

o O O o o o cn cn cn cn cn cn vO vo vo vo S vO O O O O O O

Ov Ov CTv Ov ov Ov O O O O O O I-H I-H l -H l -H l -H I-H P p P O O O p- r~- r - r~ r- r-o o o o o o

o r H

1 - H

cn o T - l

O v

^ l - H

^ I - H

I - H

O I - H

o rn O l

o

O l

p r H

P O T - 1

O v O

O

CJ O v O

0 0

p r H

P O r H

O O O l -H l -H l -H

O 1-1 O j n j n j n vo m vo O O O

Ov Ov Ov O O P I-H r H I-H

p o p r - • ^ p -

o P o

o t n v5 o

CTv p l -H

o

o

o t n v5 o Ov 5^ 1-H

o p -

o

o

vo O

ov

O p -o

o o o o o o 1—1 r H r H r H r H I-H

S & S O S S cn cn cn tn rn m vo vo vo vo vO vo O O O O O O Ov Ov Ov O* O l Ov

o ^ ^ ^ ^ ^ 1-H l-H ,-H 1-1 I-H I-H ^ ^ Q O ^ O p - r - p - f ^ p - p ^ O O o o o o

JS 00 to 3 " o Uc

J i

2 -S ffl 3

6 ^

c n c n • * t o TJ-c n t n m

2 <

•8 e

m c n m m t n c n v o c n

o t o r 4 CN

U

o 00 o cn

g o p -p P

2 2 2 2 2 2 2 2 2 ^ :^ ^ 2 2 2

tn CJ

2 2

<: 2

2

o o o o o cn D Q o t o O v O 0 0

cn o o 0 0 cn CN o

< 2

o o o o o cn Q Q l - H

V O O v O 0 0

m o o 0 0

E o

< 2

o o o o o i n

a Q vo >o m o p -VO O o p -V D C N O

< 2

o o o o o cn O

a t o t n t n i - t n Q Q vo m m rs p -

vo o o p -

vo t s o

< 2

o o o o o cn O Q r-vo t n o o vo o o o vo r ) o

< 2

. ' u • o

B

ffl a ffl OT ^ "ffl U> U

•T3

," b ^4-1

o

B " -3 B 1U Ch X

t l H

o

3 • u t i

JS

u

•a

o E ffl Ur Ol

JS o 3 o

i 0 0

o (-1

P H OO

_ B ' M

3 O ffi

t H

CN -S ^ .- ^ a E -c U cn

f ,.a t!

•^ S (!h

t n U(

ffl • - ' ^ " E u O w y i ra ^

Path

way

s Ph

th

roug

h Je

ffe

(0 (n ffl

Ch OC

3

3 3 JS

-S ' i H ffl Ch c o

t l V

LA C

oron

er

LA C

oron

er

 B ffi

3

ffi " O B ffl

SS U ffl

ffi ^ 3 H B U

II •g Si

•s tL

fHea

l C

ount

'

2 £> B u

1

^ ra E

Hi B u m

'g.S ffi o rt U a JS

5 cii

= 5 ~ % JS ra

t M Ch

o o B a S CO

5 > ra

Q

•T3

c ffl

ra s "ra

E O

•13 ffl c xi "C t i ts c

•p o o o o o o % O . CU O . Ch Ch Q . ^ CL Ch O . Ch Ch Ch OJ 3 3 3 3 3 3

OS cn cn tn cn cn tn ra ffl ra ra ra ra ra • i i 3 3 3 3 3 3 g -o -a ta "O "O "o s '£ E !E "E 'E > i„ '"o -3 "3 '"O "o "-3 o £ c B ^ ^ a

a u IO cn CO tn i n tn I 'I ^ 11 I 'I ra Ch u

Q

u E .2 s ^ 1°-, O

3, O ."I

Ol

UJ

o o o

O 1-H t o O o 00 - H m r-_ p t o c5 r n -o vo t o t o m vo cN o

m *o CN

m t o

T f CN cn CN T t -r^ oo" i-^ • * I-H 0 0 0 0

vo : : ; Ov o p - ^

l-H O o o CTv CX) t o Ov_ vo 0_ t o "^ r---H vo m

vo 1-1

5 O l

O O O o o

— -o B O; ra • — '

o o o p o cn m m jn rn vo vo vo vo vO O O O O O O^ O^ 0 \ ( ^ O^ P p p p o

o vo o Ov P

VO

o Ov

o

o o o o j n ^ vo vo o o CTv Ov O P

o o 1-H r H

o & CJ CJ vo vo o o

Ov Ov

p p

o o o 5 S & m rn rn vo vO vO

o o o Ov CTv Ov ^ ^ c>

c5 c> vo o Ov p

^ ^ ^ o ^ p- p- p- p^ f^ o o o o o

r-o

o p p- p-o o

p ^ p- P; o o

o o o f^ p^ p^ o o o

p^ o

cn *s

s 2 2 S ^ 2

»o t o I-H

p^ I-H

o I O

o

CS vo p-vO

< 2

< 2

p cn

< < 2 ^

< < 2 2

< < < 2 2 2

< 2

2 Z < ^ ^ 2 2 2 2

Si p^ 3 - H

&

x: u

cn

•a

o a ffl (-1 01

t P

IO cn

a B

3 3

o o

> ra U l O

ra B C J cn

•5 .2 « e ."2 ^ 3 4)

o oc

2 U u

u

OT cn M OT OT ^ OT

^ ^ i ' i

o U

c s :! .3 -I 2 1 - >« 3

? o ?

c >^

"a

Ch « O Ch

° ^ .E w Ch "S C O 4J S := -a

s (£ = Ch _ O

Q 3 to m J i CO

p ft-

W 3 x: u ra Ul to ra "ra

t i • - » BE

2

o

•a ffl a •-3

2 >» B 3

c3

_o '•3 lU

B o 2

>, a 3 o

ffl _B

O 1 -ra U Ul O 2

, «Q

E§

00 B

"M <

a. Q ra •a ffl >

• X Ul,

u CJ 3

o

Vl, u! b-,

P "S ^ Si

wl

t o o CN

OO 00 P -Ov r s p-cn, cn t o t s " VD" OC cn Tf cn cTv^ t n CN CN

m o cn oo' m t o l -H

S n l -H 1-H

QO VO VO

p ' n VO CTv' l -H

P-T-H "St

vo" PJ

OO O l QO

CN OO m

m OQ Ov Ov" t o o ' ts

o o o

E O

ra "c O

o cn vO o

Ov

5 I-H

o CN o

o cn vo o

p -

^ I-H

o r-o

o Q vo o

vo ^ r H

P P-o

o cn v5 o

o rn vo o

Ov O I-H

^ P~ o

o Q vo o

c^ ^ T-H

o r^ o

o CJ vo o

Ov O l -H

o r^ o

o CJ VD O

Ov P

P -O

O

CJ VD O

Ov P

r--o

o rn vo o Ov

l -H

P P -o

o o o I-H I-H T-1 o " o ^ rn rn t n vo vO vo O O P

0 \ a^ ty\ ^ ^ o ^ H I-H I-H

p o o t - P^ P-o o o

JS oo 3 o

M V i Vi

ffl Ch

J t

^ o a ffl O

U l U

£ , B 3

2

o 0 0 QO VO Tf o o o I-H T f

Tt t o CS 00 cn Ol T-H r n cn fv( o o o o p p o o U U

o T-H

Ov t o

:< :< ^ 2 2 2

o Ov

2 < 2

s s CJv O

o QO O O CN Ov o

0 0 p -o o CN

Ov o

1-H

QO O o cs Ov o

u.

P CN

= 1 X3' < 2

< < 2 2 2

:$ < <

z ^ z: < 2 2 2 2 2 2

B

Ch X

a ex. O

Si ^

t CH

S Q 2 oo

•S -S "ffl S

3 . . O

o o = "5 U B

11 S | M Ch

a E u

Ch

UJ •o a ffl

B 3 a a o U

a B u

Ch

JS

a

u 3

13 UJ

o Q

O Q — O a j= u u g cn S .^ 05 t ; " u Ch t - o

-" « ^

Is i: « s « u Ch

bS « .ffl 'c: j i i

fi. ra •2 **

—1 00 a 3 ffl B ra

6 1 u *3 u ra

• 3 CU P '^ OT > . 3

•a .2 ra *? tt. >

Ch t M

o a Si

s U l

ffl Hi Q

c: w Vi •-* E a

t n

a

u 3

O —

5 1 o X

IX)

vO OO vO T t p Ov_ I-T .ij-' r- o

p-

C T v t O O P ^ l O O v ^ T f

cTv^ cn ov ts Ov Ov ^H t o rs p- lo r H Ov

o o v o o » o v o v o c n r ~ _ t o t o p-_ >o Tt

—T Ov" Ov" t o 1-H" o " ^ p- I-H r- p-

t o -H cs

bv o r i cJ" oo 00 r n Ol vo

o Pvl • *

t o VD v o

o

o cn Ov vO 1—4

Ov

VD T f

vo t n Ov 00 m oo CTv P- P-) P^ 0 \ P-* T t l-H 0 0

c n ^H

ffl • -

o

o o CJ CJ vo vo

Ov Ov

I-H T-H

p- p-o o

o m vo o

Ov

P

p-o

o o o o o o o o o o o c S c 5 S o o S S & ^ o S &

j n j n m m c n s n c n m cn jn cn cn rn vo vo vo vO vO vo vo vo vO o o o o o o o o o

? o CJ

vO v£) vd' Ov vo O O O O O

Ov Ov tTv Ov P P P O

O v O i t T v O v P - - O i t T v O V Q O O v

p p p o p o o o p p o ^ g ^ o o ^ ^ ^ p o ^ o o g p-p-p-r-r^p-p-p-p-Mp^r-r^p^p-O O O O O O O O O I - H O O O O O

o T - t

& m vo o

0 0 o I - H

o p ^ o

Ov p r H

rn CO o

00

^ 1 - H

o Ov O

O l - H

o CJ vo o

Ov

R » H

P Ov o

o I - H

s cn v & o CTv

P o CJ I - H

1 - H

t n *s

oo _OT ^ o o

•s I « 2 tn r « ffl "J

Ch

r H O O O Cv) CN

< 2

CN <

» 2 < 2'

< 2

•C3 B ffl

ra in

"ra

2 < ^ < 2 2 2 2 2 2 2 2 2 2 ^ 2 2 2 2 ^ ^ ^ 2 2 2 2

o

3 "-•

B u Ch X

u

3 •o V

JS o

O J

^ ' J

a ra U l 01 O u .

U l O E

ra g x : a 3 P

J 3

OT OT ffl o I-l

o E ffl & ^ ffl U l

Oi TS Oi U.

0 0 c OT 3 O

ffi U

_> u. O Ch Ch 3

t n <<H o u u

s O ra '.a _n. "u •a ffl

Ch x : 0 0 3

s JS

OT OT ffl Ch

U (

B

6 1 ffl b* M u o CO

•a o o ^

u. U

cn

3 B

1 u oo •a c2

<

JS U

^

ra Ch

3 P H

g (3 5 -t ; ffl ffl —

illl J3 w "?v OT B B V

Ch

"ra

3 X I

.5 3 0

>-u. U cn u x : U

3 X I JS 3 0

> I - l

U

OT u J I

U

3 . 0

.5 3 0

>* U i

U

OT IL>

X I U

cn t n OT

Q 5 Q o o

JS

u

B £ • 3 B O 3

O O O O

JS JS U CJ cn CO cn •o -O "O B B C ffl ra ffl

o o D ra ( J b.

a. o. a. ID 3 3

V u u j j tn « a j ^ ra .M OT tn OT OT tn OT

u u V JS JS JS

U U O

a o o U

o

u u. 3

o .•=; ::! " o a Pvl

o UJ

t o Ol —1 o rN vo Ov m o o cs r n l-H oo P-

to o cn vo CS p-

tn cn r-^ Tt CJv P--'J-

r H

O Ol 1-H

Tt

rg Tt Tf QO I-H

Ov l-» Tt Ov o QO l-H

vn

o p^

p-

1-H

Tt PN Tt Tt Tt

o Ov o r-i

o oo p-

to

m CN l-H

Ov •-I Ov

t^ oe <s Ov

^

— - o a o 2 -C O P H

o o o o o o f i

v/) O

o o o o CJ CJ CJ CJ vo vo vo vD O O o O

OV Ov Ov 0 \ Ol O O O O O

O O •<* T t l-H O

r H T-H I-H , -H T t O

CJ CJ C^ CJ ^ Cj CN CN C ^ P 5 f - f vO I-H I-H I-H 1-H O O

lo •' o o o o O O ' - ' i-< I- l I - "

O m Ov O

O O O o o p^ f^ r^ r^ p^ o o o o o

o o o o o o 1-H ^ H 1-H 1-H I-H 1-H

o o o o o o

o o

J S 00 VI 3 b.

° 2 .a a JS o

Ch

vo

Ol

o to

o

tTv rN to

o

ov -. — Ov

^ 2 : P- Ov Z^ r- p- v

10-2

10

-2

3440

1 ffi OS

OO o U O Q

• a

t h

•ffl < ;

•Se 2 2 2 2 ^ 2 2 2 ^ 2 2 < 2

OT ^ 5 ""* '•B B Oi Ch X

3 • a Oi

JS u

o a ffl

•s 3 P

O c ra

Ur

w

• 3

a 3 O U

>

(2

tn • a

•a

c B

.5;

f2

w 2 • t^ IO

Ch B

O «

2 S

»4

(3 a o ffi

2 u u „ .„ a i ; S S 3 3 M rH —•

o U ^ ^ •

.OT ^ JO

.3 a 3 a .a J3 I ^ iS S 2 2

u c B

E2

B O

• 3 U

ts o U

a CQ a

a s o U B

•5b

;> 5

o

3 cn

i5 B •a

T3

• ^ OT

3

o

OT| U. 3

o -g rs a>

o X

UJ

O t o 00 vO ts_ cn Ov" VO

?:i Tt m t o T t CN I O o ' p ' t o Ov m oo

pv) r- t o vo ov_ oq p ^ P-" Ov • * r-

'

s o o E» r j TT

(^

'

t -

p -

ao o v H

t s rr • - 4

^

w - O B O ffl -e O

r H

P rn vo o CTv O I-H O

f^ p

T-H

O

^ vo O

Ov

p t o r H

r-o

P

o CJ Ov P

Ov

^ 1-H

^ t o p

o P m m •5 to

o o Ov Ov 5 P T H l-H 5 P P - P-O P

o CJ vD O

CTv O I-H

o p ^ o

o m \5 o Ov

^ r - 4

^ r-o

2 S

x : oo JO 3 b-

O

a

O

S m Ov

o

VD O t o o

vo r-t Ov CN O

O O

IS cs O CD

p 0 0 o O r l Ov

o

T-H

oo o o N

dv o

CJ •a B

u.

ss

e < z z 2 2

• o B U Ch X

o

"3 T3

o c

s 3

s JS to

O

OO

-S "OT 3 O

ffi t i

_> u.

Si Ch 3 cn t ^

o u u iS o ffl • ^

a. "« •o ffl "S P i

a> B

rs B ." tti

u o to -o o O ?

u.

x: cn u 3 B

5 u Ol

T 3

(2

u

RESOURCES FOR HUMAN DEVELOPMENT, INC. NOTES TO SCHEDULE OF EXPENDITURES OF

FEDERAL, STATE AND CITY AWARDS YEAR ENDED JUNE 30, 2010

1. General infonnation

The accompanying schedule of expenditures of federal, state and city awards presents activities in all federal, state and city award programs of Resources for Human Development, Inc. All fmanciai assistance received directly from federal agencies, as well as fmanciai assistance passed through other govemmental agencies or not-for-profit organizations, is included on the schedule.

2. Basis of accounting

The accompanying schedule of expenditures of federal, state and city awards is presented using the accrual basis of accounting. The amounts reported in this schedule as expenditures may differ from certain financial reports submitted to funding agencies because those reports may be submitted on either a cash or modified cash basis of accounting.

3. Relationship to basic consolidated fmanciai statements

Federal, state and city award expenditures are reported on the statement of functional expenditures as program costs. However, expenditures in the schedule of expenditures of federal, state and city awards for certain programs which have incurred deficits have been Umited to the related contracted amount. In addition, for certain programs, the expenditures reported in the basic (X)nsolidated financial statements may differ from the expenditures reported in the schedule of expenditures of federal, state and city awards due to program expenditures exceeding grant or contract budget limitations which are not included as federal, state and city financial assistance.

As further discussed in footnote 1, the Organization has a policy which allows the carryover of unused vacation time for program employees. This schedule does not reflect the accrual for these expenditures.

126

RESOURCES FOR HUMAN DEVELOPMENT, INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS


Section [ - Summary of Auditors' Results

Financial Statements

Type of autJitors" report issued: Unqualified

iniernal control over financial reporting: Material weakness(es) identified? Signficani deficiencyCies) identified not considered to be material weakness(es) reported

Noncompliance material to financial statements noted?

yes

yes

yes

none

no

Federal Awards

Internal controi over major programs: Material weakness(es) identified? Signficant deficiency(ies) identified tiot considered

to be materia! weakness(es) reported

Type of auditors' report issued on compliance for

major programs: Unqualified

Any audit findings disclosed that are required to be reported in accordance with Circular A-133, Section .510(a)?

Qualification of major programs:

CFDA Number(s)

yes

yes

yes

no

none

no

Name of Federal Program or Cluster

14.218 14.257 16.804

Community Development Block Grants/Entitlement Grants

Homelessness Prevention and Rapid Re-Housing Program (Recovery Act Funded) Recovery Act - Edward Byrne Memorial Justice Assistance Grant (JAG) Program/

Grants to Units of Local Govemment 17.259 93.224

93.703

93.778

WIA Youth Activities

Consolidated Health Centers ARRA - Grants to Health Center Programs

Medical Assistance Program

Dollar threshold used to distinguish

between Type A and Type B programs: 1,345,582

Auditee qualified as low-risk auditee yes no

127

RESOURCES FOR HUMAN DEVELOPMENT, INC. SCHEDULE OF HNDINGS AND QUESTIONED COSTS (CONTINUED)


Section II - Financial Statement Findings

No financial statement findings noted.

Section HI - Federal Awards Findings and Questioned Costs

No federal award findings and questioned costs noted.

128

A S H.EC HTM AN M A M 1 D EV 0_R PC , Cer t i f i ed Public Accountants

REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON COMPLIANCE WITH SPECIFIED INDIRECT COST ALLOCATION

REQUIREMENTS


We have examined Resources for Human Development, Inc. and Subsidiaries compliance with allocating indirect costs reflected in the City of Philadelphia Department of Public Health, Office of Behavioral Health and Mental Retardation program activity invoice summary as required by the Commonwealth of Peimsylvania, Department of Public; Welfare, Section 4300.94 ofthe Title 4300 Regulations for the year ei\ded June 30, 2010. Management is responsible for the Organization's compliance with those requirements. Our responsibility is to express an opinion on the Organization's compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, including examiiung, on a test basis, evidence about the Organization's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determinafion on the Organization's compliance with specified requirements.

The method of allocating costs for the year ended June 30, 2010 was based on various formulas which allocate costs depending on the nature ofthe individual costs.

In our opinion, the Organization complied, in all material respects, with the aforementioned requirements for the year ended June 30,2010,

This report is intended solely for the information and use ofthe Board of Directors, management and the City of Philadelphia Department of Public Health and is not intended to be and should not be used by anyone other than these specified parties.

^yU<;kr .a^ ^ P T O f A y ^ ^ i ^ ^

Philadelphia, PA Januarys, 2011

2000 Market Street . Suite 500 , Philadelphia, PA I9t03v^hone-. 215.496.9200 . faK 215.496.9604 . www.smd-pc.com

A SHECHTMAN C e r t i f i e d Publ ic A c c o u n t a n t s

REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON COST ALLOCATION (FOR THE UPCOMING BUDGET YEAR)


At your request, we have performed the procedures enumerated below with respect to the administrative costs distribution included in the Line Item Budget for the year ending June 30, 2011 submitted by Resources for Human Development, Inc. and Subsidiaries ("the Organization") to the City of Philadelphia, Department of Public Health. Our review was made solely to assist you in your filing requirements with the City of Philadelphia, Department of PubUc Health.

The procedures we performed are summarized as follows:

a. We reviewed a schedule contained within the 2011 Line Item Budget which reflected the allocation factors utilized in distributing administrative costs.

b. We confirmed our understanding of the method of allocating administrative costs through a review of supporting work papers and by discussions with management responsible for allocation factors.

c. We compared the Organization's method of allocating costs to those requirements as specified in Section 4300.94 ofthe Title 4300 Regulations Related Methods for Allocating Indirect Costs in order to determine whether the cost allocation is in compliance with those regulations.

d. We compared the allocation methods used between the current fiscal year and prior fiscal year to determine consistency between years. The cost allocation method is based on various formulas which allocate costs depending on the nature ofthe individual costs.

The Commonwealth of Pennsylvania, Department of Public Welfare, Section 4300.94 of Titie 4300 Regulations state "The overall objective of the allocation process is to distribute the indirect costs of the Agency to its various services or cost categories in reasonable proportion vwth the benefits provided to these services or cost categories." The Regulations require that the method used result in a fair and equitable distribution of costs which shall be in direct relation to actual benefits accruing to the services to which costs are charged.

2000 Mari<et Street . Suite 500 . Philadelphia. PA 19103 . phone: 215:496.9200 . fax 215.496.9604 . www.smd-pccom 130

http://www.smd-pccom

Because the above procedures do not constitute an audit made in accordance with generally accepted auditing standards, we do not express an opinion on the amount of administrative costs distributed to the Center nor on any other amounts contained within the June 30, 2011 budget submitted to the City of Philadelphia, Department of Public Health. Had we performed additional procedures or had we conducted an audit in accordance with generally accepted auditing standards, other matters might have come to our attention that would have been reported to you. This report relates only to the items specified above and does not extend to any financial statements of the Organization, taken as a whole.

This report is intended for the information of the Board of Directors, management, and the City of Philadelphia, Department of Public Health. This restriction is not intended to limit the distribution of this report, which is a matter of public record.

><^;^^jz^;c>/^i^ 2 W t ^ / ^ Philadelphia, PA January 3, 2011

131

MEMORANDUM OF ADVISORY COMMENTS RESOURCES FOR HUMAN DEVELOPMENT, INC.

June 30,2010

A SHECHTMAN MARKS DEVOR PC C e r t i f i e d Public Accountants

A SHECHTMAN MARKS DEVOR PC Cer t i f i ed Public Accountants

January 3, 201

Board of Directors Resources for Human Development

In connection with our audit of the consolidated financial statements for Resources for Human Development, Inc. and Subsidiaries (RHD or the "Organization") as of June 30, 2010, we issued two reports, which addressed internal controls. The reports are Report of independent certified public accountants on internal control over fmanciai reporting and on compliance and other matters based on an audit of financial statements in accordance with Government Auditing Standards and Report of independent certified public accountants on compliance with requirements applicable to each major program and internal control over compliance in accordance with OMB Circular A-133. In addition, we noted certain matters that we believe you should consider. Our observations were formed as a by-product of our auditing procedures, which did not include a comprehensive review for the purpose of submitting detailed recommendations. The comments and suggestions listed below pertain to Resources for Human Development, Inc. only. Comments and suggestions that pertain to subsidiaries, if any, have been communicated separately.

The following summarizes our comments and suggestions.

Comments for June 30, 2010

Cash disbursements

During our audit testing, we noted that employees at the unit level are not consistentiy verifying the mathematical accuracy of accounts payable invoices prior to sending the invoices to Central Office for payment. This was noted on both outside vendor invoices as well as employee travel reimbursements. While the discrepancies noted were each small in amount, we believe the requirement to verify invoices for mathematical accuracy is a critical control.

We recommend that the employees at the unit in charge of approving vendor invoices be reminded of the importance of checking for mathematical accuracy on all invoices. Management should consider either providing additional training or developing a reminder checklist for the units to use prior to submission to the accounts payable department. In addition, we recommend that management consider improving the electronic template for use by employees for travel reimbursements.

2 2000 Market Street . Suite 500 . Philadelphia, PA 19103 . phone: 215.496.9200 . fax 215.496.9604 . wsww.smd-pc.com

http://wsww.smd-pc.com

Employee personnel files

We noted during our payroll testing, that employee personnel files include a number of items including tax forms, direct deposit forms, employee applications as well as other general correspondence. These forms are not affixed into these files which can cause disorganization, a lack of chronological order within the files and the potential for misfilings. We observed in our review of files, that there were multiple misfilings of documents into an incorrect employee's personnel file.

We recommend that management consider evaluating the content of the personnel files, organizing the files by type of document and occasionally reviewing files for potential misfilings.

Leasehold improvements

It came to our attention during our audit test work that there is no formal process for program personnel to alert the accounting department that a lease has been terminated and consequently that leasehold improvements have been abandoned.

We recommend that a process be established where by the accounting department be notified when a lease is terminated and/or when leasehold improvements have been abandoned. This would enable the leasehold improvement to be removed from both the fixed asset module and a joumal entry created to calculate any potential loss on abandonment.

Vacation pavroll

The Lawson payroll system has many features for organizing information, including the ability to track vacation, sick and personal time. Currently, each unit or program is responsible for managing staff time off

We feel that managing and monitoring staff time off could be more efficient if maintained within the payroll software. This would allow both unit directors and employees to obtain reports of vacation, sick and personal time taken at any period. In addition, if the payroll system was used to maintain this information, a more accurate vacation accrual amount could be obtained for accounting purposes.

Summary

While addressing each ofthe foregoing points will not prevent or preclude errors or illegal acts from occurring, they will assist in improving record keeping, intemal controls, and the financial stability of RHD. If you would like to discuss any ofthe matters in greater detail, please call us.

Very truly yours.

>d^lp^^?J;«-^/^t,^ 2 W ^ / ? 1 Shechtman Marks Devor PC

R E S O U R C E S F 0 R

HUMAN DEVEIOPMENT. INC.

Resources for Human Development, Inc. (RHD) responses to the June 30,2010 Memorandum of Advisory Comments

Cash Disbursements

The requirement of verifying the mathematical accuracy of accounts payable invoices and employee travel reimbursement requests is a critical control. Although the items found were few and immaterial in amount (8 items noted; range of individual misstatement $.10 -$2.80) we believe that continued emphasis and training on the importance of the review of disbursement requests is needed. We will continue to provide training and guidance to all employees who are responsible for reviewing and approving accounts payable invoices and employee travel reimbursement requests. In addition, we will review the electronic template available to employees for travel reimbursements and consider developing other tools or checklists with a goal of mitigating mathematical errors when utilized.

Position Title of Person Overseeing This Issue: Corporate Controller/Financial Operations Manager

Employee Personnel Files

We recognize the importance of having organized and appropriately filed employee paperwork in our personnel files. We will explore other affordable paper filing systems. In addition we will implement a regular intemal audit or review of the personnel files to mitigate or resolve misfilings.

Position Title of Person Overseeing This Issue: Financial Operations Manager

Leasehold Improvements

RHD leases many properties throughout the 13 states that we are operating in. Our current capitalization policy states that any improvement to space being leased greater than $1,500 be capitalized and amortized over the life ofthe lease. The accounting department is notified via a disposal form when property or equipment is disposed of, which results in the asset being removed from the plant ledger. In addition, each year an inventory is taken of our property and equipment to ensure that the fixed asset ledger is complete and that the assets reflected in our financial statements exist. The inventory has also been a mechanism to ensure that all of the disposed assets have been removed from the fixed asset ledger. Historically, the leasehold improvements have not been included in the inventory process.

We will provide a listing of the capitalized leasehold improvements to those who are making decisions regarding the leased space and as well as to those who are managing our leases. This will create a level of awareness among those who are involved in terminating a lease and will allow the accounting department to be notified when leasehold improvements have been

47Q0 WISSAHICKON AVENUE • SUITE 126 • PHIUDELPHIA. PA 19144-4248 - 215-951-0300 • FAX 215-951-0312 • VA fW.RHD.ORG

abandoned. We will also review the capitalized leasehold improvements annually to ensure that all leasehold improvements recorded relate to active leases.

Position Title of Person Overseeing This Issue: Director of Accounting

Vacation Payroll

Unless otherwise required by contract or law, RHD is philosophically opposed to having staff maintain official "paid-time-off' records. We choose to trust in the honesty and veracity of individuals and recommend that, wherever possible, employees track their own time off.

We recognize the efficiencies gained by automating the tracking of available vacation; providing a tool to the programs and employees of the Organization and allowing for a more accurate calculation ofthe accrued vacation liability. Therefore, we agree with the recommendation to utilize the Lawson payroll software to capture the available or unused vacation for each non-exempt employee within U\e organization. The utilization of Lawson for this purpose wiJ! be implemented in April 2011.

Position Title of Person Overseeing This Issue: Financial Operations Manager

a shechtman marks devor pc - app.lla.state.la.us · resources for human development, inc. and...

Documents