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2020 Audit Form

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2020 Audit Form VALLEY UNITED WAY, INC. INDEPENDENT AUDITOR'S REPORT AND FINANCIAL STATEMENTS JUNE 30, 2020 VALLEY UNITED WAY, INC. CONTENTS JUNE 30, 2020 PAGE Independent auditor's report 3-4 FINANCIAL STATEMENTS Statements of financial position 5 Statements of activities 6 Statements of functional expenses 7 Statements of cash flows 8 Notes to financial statements 9-14 SUPPLEMENTARY INFORMATION Details of allocations and donor designations - cash basis 16-19 VEN MAN INDEPENDENT AUDITOR'S REPORT Venman & Co. LLC November 11, 2020 Certified Public Accountants 375 Bridgeport Avenue Shelton, Connecticut 06484 Board of Directors 203-929-9945 Valley United Way, Inc. Fax 203-929-9095 54 Grove Street, Suite 1 www.venmanllc.com Shelton, CT 06484 We have audited the accompanying financial statements of Valley United Way, Inc. (a nonprofit organization), which comprise the statements of financial position as of June 30, James G. Woods, CPA 2020 and 2019, and the related statements of activities, functional expenses and cash flows for the years then ended, and the related notes to the financial statements. Janet Barillari, CPA Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial William R. Heaney, CPA statements in accordance with accounting principles generaliy accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Bernhard F. Bruder CPA Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the Financial Statements United States of America. Those standards require that we plan and perform the audit to Federal and State Tax Compliance obtain reasonable assurance about whether the financial statements are free from material Income Tax Planning misstatement. Compensation & Benefit Planning An audit involves performing procedures to obtain audit evidence about the amounts and Banking Relationships disclosures in the financial statements. The procedures selected depend on the auditor's Investment Alternatives judgment, including the assessment of the risks of material misstatement of the financial Estate Planning & Valuation statements, whether due to fraud or error. In making those risk assessments, the auditor Management Transition considers internal control relevant to the entity's preparation and fair presentation of the Mergers & Acquisitions financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. American Institute of Certified Publ ic Accountants We believe that the audit evidence we have obtained is sufficient and appropriate to provide Connecticut Society of a basis for our audit opinion. Certified Public Accountants - 3 - VEN MAN Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Valley United Way, Inc. as of June 30, 2020 and 2019, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Report on Supplementary Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The details of allocations and donor designations - cash basis schedules on pages 16 through 19 is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole. - 4 - VALLEY UNITED WAY, INC. STATEMENTS OF FINANCIAL POSITION June 30, 2020 2019 ASSETS Current assets Cash and cash equivalents $296,894 $165,002 Contributions receivable, less allowance for uncollectable amounts of $60,706 and $34,929 154,742 271,651 Other receivables 9,383 Prepaid expenses 4,604 24,452 Total current assets 456,240 470,488 Property, plant and equipment Furniture, fixtures and equipment 155,467 155,467 Leasehold improvements 62,750 62,750 218,217 218,217 Less accumulated depreciation (146,471) (120,374) Net property, plant and equipment 71,746 97,843 TOTAL ASSETS $527,986 $568,331 LIABILITIES AND NET ASSETS Current liabilities Accounts payable and accrued expenses $ 41,170 $ 31,603 Designations and fields of service payable 28,800 95,301 Allocations payable 20,579 21,768 Deferred revenue - grants 69,259 50,164 Deferred revenue - other 10,524 9,100 Note payable - Paycheck Protection Program 35,599 Total current liabilities 205,931 207,936 Long-term liabilities - funds held for others 68,169 66,365 Net assets without donor restrictions 253,886 294,030 TOTAL LIABILITIES AND NET ASSETS $527,986 $568,331 THE ACCOMPANYING NOTES ARE AN INTEGRAL PART OF THESE FINANCIAL STATEMENTS - 5 - VALLEY UNITED WAY, INC. STATEMENTS OF ACTIVITIES Year Ended June 30, 2020 2019 Revenues and other support Campaign contributions - current $595,335 $ 721,738 Less donor fields of service - current (11,385) (9,200) Less donor designations - current (43,078) (68,833) Provision for uncollectible pledges (59,533) (49,743) Net campaign revenue 481,339 593,962 Foundation grants 79,782 128,369 Special events 55,026 99,584 Other grant contributions 86,886 35 Interest income 354 414 In-kind contributions 119,452 164,766 Net revenues and other suppoti 822,839 987,130 Expenses Program services 628,284 784,766 Management and general 131,832 139,313 Fundraising 102,867 205,702 Total expenses 862,983 1,129,781 Change in net assets without donor restrictions (40,144) (142,651) Net assets without donor restrictions at beginning of year 294,030 436,681 NET ASSETS WITHOUT DONOR RESTRICTIONS AT END OF YEAR $253,886 $ 294,030 THE ACCOMPANYING NOTES ARE AN INTEGRAL PART OF THESE FINANCIAL STATEMENTS - 6 - VALLEY UNITED WAY, INC. STATEMENTS OF FUNCTIONAL EXPENSES Year Ended June 30, 2020 Year ended June 30, 2019 Management Management Program and Program and Total Fundraising Total Services General FundraisinL Services General - Grants to partner agencies $219,494 $ $ $219,494 $344,166 $ $ $ 344,166 Professional salaries 96,399 63,506 55,670 215,575 161,670 80,045 102,869 344,584 Program supplies and materials 123,867 123,867 139,124 139,124 Food bank 69,887 1,043 70,930 33,446 33,446 Employee benefits 22,528 14,841 13,010 50,379 17,202 8,730 11,774 37,706 Professional fees and consulting 6,326 18,050 24,376 2,680 10,215 12,895 COVID ReliefFund 23,878 23,878 Occupancy 8,663 5,707 5,003 19,373 10,635 5,397 7,279 23,311 Equipment and technology support 7,443 4,903 4,298 16,644 8,240 4,181 5,640 18,061 Payroll taxes 7,423 4,890 4,287 16,600 11,563 5,868 7,915 25,346 Training and meetings 11,022 822 11,844 18,708 3,013 21,721 National and other dues 2,970 3,464 3,464 9,898 8,334 1,118 9,452 Office and kitchen supplies 5,951 2,222 1,476 9,649 6,557 6,557 Miscellaneous 121 5,431 2,940 8,492 160 7,182 3,887 11,229 Printing and publications 3,593 1,053 4,646 8,048 637 8,685 Campaign 4,596 4,596 52,552 52,552 Telephone 1,846 1,216 1,066 4,128 2,204 1,119 1,509 4,832 Postage 210 1,100 1,310 1,106 1,106 Local travel 629 279 59 967 2,988 118 947 4,053 Temporary staff and contractors 240 240 5,898 5,898 Total before depreciation 612,040 127,637 97,209 836,886 769,168 135,286 200,270 1,104,724 Depreciation 16,244 4,195 5,658 26,097 15,598 4,027 5,432 25,057 Total expenses $628,284 $131,832 $102,867 $862,983 $784,766 $139,313 $205,702 $1,129,781 THE ACCOMPANYING NOTES ARE AN INTEGRAL PART OF THESE FINANCIAL STA TEMENTS -7- VALLEY UNITED WAY, INC. STATEMENTS OF CASH FLOWS Year Ended June 30, 2020 2019 Cash flows from operating activities Change in net assets $ (40,144) $ (142,651) Adjustments to reconcile change in net assets to net cash provided by (used in) operating activities: Depreciation 26,097 25,057 Donated furniture, fixtures and equipment (13,095) Provision for uncollectible pledges 59,533 49,743 (Increase) decrease in: Contributions receivable 57,376 (20,421) Grants receivable 18,051 Other receivables 9,383 (3,883) Prepaid expenses 19,848 (5,526) Increase (decrease) in: Accounts payable and accrued expenses 9,567 15,478 Designations and fields of service payable (66,501) (12,708) Allocations payable (1,189) 21,768 Deferred revenue - grants 19,095 24,935 Deferred revenue - other 1,424 7,950 Funds held for others 1,804 3,189 Net cash provided by (used in) operating activities 96,293 (32,113) Investing activity Cash used in investing activity - purchase of furniture, fixtures and equipment (12,521) Financing activity Cash provided by borrowings on note payable - Paycheck Protection Program 35,599 Net change in cash and cash equivalents 131,892 (44,634) Cash and cash equivalents at beginning of year 165,002 209,636 CASH AND CASH EQUIVALENTS AT END OF YEAR $296,894 $ 165,002 THE ACCOMPANYING NOTES ARE AN INTEGRAL PART OF THESE FINANCIAL STATEMENTS - 8 - VALLEY UNITED WAY, INC.
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