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One Acadiana, Inc ONE ACADIANA, INC. Financial Report Year Ended December 31.2019 TABLE OF CONTENTS Page(s) INDEPENDENT AUDITOR'S REPORT 1-2 FINANCIAL STATEMENTS Statement of financial position 4 Statement of activities 5 Statement of functional expenses 6-7 Statement of cash flows 8 Notes to financial statements 9-13 INTERNAL CONTROL, COMPLIANCE AND OTHER MATTERS Independent Auditor's Report 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 15-16 Summary Schedule of Current and Prior Year Audit Findings and Manasemenfs CoiTective Action Plan 17 KOLDER, SLAVEN & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS C. Burton Koider, CPA* 183 S. Beadle Rd. 11929 Bricksome Ave. Brad E. Koider, CPA, JD* Lafayette, LA 70508 Baton Rouge, LA 70816 Gerald A. Thibodeaux, Jr., CPA* Phone (337) 232-4141 Phone (225) 293-8300 Robert S. Carter, CPA* 1428 Metro Dr. 450 E. Main St. Arthur R. Mixon, CPA* Alexandria, LA 71301 New Iberia, LA 70560 Stephen J. Anderson, CPA* Phone (318) 442-4421 Phone (337) 367-9204 Christine C. Doucet, CPA Wanda F. Arcement, CPA, CVA 200 S. Main St. 1201 David Dr. Abbeville, LA 70510 Morgan City, LA 70380 Bryan K. Joubert, CPA Phone (337) 893-7944 Phone (985) 384-2020 Matthew E. Margaglio, CPA Casey L. Ardoin, CPA, CPE 434 E. Main St. 332 W. Sixth Ave. Vllle Platte. LA 70586 Oberlin, LA 70655 Phone (337) 363-2792 Phone (337) 639-4737 Victor R. Slaven, CPA* - retired 2020 INDEPENDENT AUDITOR'S REPORT " A Professional Accounting Corporation WWW.KCSRCPAS.COM To the Officers and Board of Directors One Acadiana, Inc. Lafayette, Louisiana Report on the Financial Statements We have audited the accompanying financial statements of One Acadiana, Inc. (a nonprofit organization), which comprise the statement of financial position as of December 31, 2019 and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally 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. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. 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 of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers intemal control relevant to the entity's preparation and fair presentation of the 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 intemal 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. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Member of: Member of: AMERICAN INSTITUTE OF SOCIETY OF LOUISIANA CERTIFIED PUBLIC ACCOUNTANTS CERTIFIED PUBLIC ACCOUNTANTS Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of One Acadiana, Inc. as of December 31, 2019, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated September 16, 2020, on our consideration of One Acadiana, Inc.'s internal control over financial reporting and on our tests of its compliance with certain pro\isions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of One Acadiana, Inc.'s internal control over financial reporting or on compliance. That report is an integral part of an aiKlit performed in accordance with Government Auditing Standards in consi(kring One Acadiana, Inc.'s internal control over financial reporting and compliance. KoldeVf Slaven Company^ LLC Certified Public Accountants Lafayette, Louisiana September 16, 2020 FINANCIAL STATEMENTS ONE ACADIANA, INC. Lafayette, Louisiana Statement of Financial Position December 31. 2019 ASSETS Current assets: Cash and cash equivalents $ 1,630,946 Certificates of deposit 95,073 Membership dues receivable, net 4,350 Grants receivable 278,074 Other receivables 37,790 Prepaid expenses 76,468 Total current assets 2,122,701 Property and equipment, net 219,592 Other assets: Security deposits 1,780 Total assets $ 2,344,073 LIABILITIES AND NET ASSETS Current liabilities: Accounts payable $ 22,016 Accrued salaries 60,383 Compensated absences 47,697 Payroll taxes 9,898 Deferred income 141,848 Total current liabilities 281,842 Net assets: Without donor restrictions- Undesignated 2,062,231 Total liabilities and net assets $ 2,344,073 The accompanying notes are an integral part of this statement. ONE ACADIANA. INC. Lafayette, Louisiana Statement of Activities For The Year Ended December 31, 2019 Changes in net assets without donor restrictions: Revenues - Campaign investment income 2,268,375 Grant revenue: State 229,439 Local 33,595 Membership dues 267,986 Special events 304,939 Office depot affinity' program 13,068 Investment income 39,401 Other income 62,939 Total unrestricted revenue 3,219,742 Expenses - Program services 1,915,032 Supporting services; Management and general 753,990 Fundraising 676,020 Total supporting seivlces 1.430,010 Total expenses 3,345,042 Change in net assets (125,300) Net assets, beginning of year 2.187,531 Net assets, end of vear 2.062.231 Tlie accompanying notes are an integral part of this statemenl. 5 ONE ACADIANA. INC. Lafayette, Louisiana Statement of Fmictional Expenses For The Year Ended December 31, 2019 Supporting Services Management Total Program and Supporting Total Services General Fundraising Services Expenses Automobile expenses $ 10,831 $ 5,832 S 4,166 8 9,998 ; 20,829 Bank charges - 7,792 - 7,792 7,792 Board expenses - 10,408 - 10,408 10,408 Building repairs and maintenance 3,168 1,706 1,219 2,925 6,093 Compensated absences 3,867 2,220 1,074 3,294 7,162 Computer expenses 15,729 8,470 6,050 14,520 30,249 Consulting 60,000 - 240,292 240,292 300,292 Decorations 964 964 Depreciation and amortization 23,160 12,471 21,379 44,539 Dues and subscriptions 12,405 6.679 4.77; 11.450 23,855 Facility and equipment rental 86,580 86,580 Food and entertainment 82,125 82,125 Insurance - General 8,081 4,351 3,108 7,459 15,.541 Insurance - Medical 56,416 30,378 21,699 52,077 108,493 Interest expense 88 47 34 169 Internet and web site marketing 54,438 29,313 20,938 50,251 104,689 Legal and accounting 13,145 7,078 5,056 12,134 25,279 Marketing 63,966 63.966 63,966 127,932 Miscellaneous 7,189 156 625 7,814 Multi-Media 35,416 35,416 Office supplies 8,569 4,614 3,296 7,910 16,478 Other expenses 49,948 13,169 13,169 63,117 Payroll taxes 61,951 35,564 17,209 52,773 114,724 Postage 733 395 282 677 1,409 Printing 31,170 31,170 Professional development 18,306 9,857 7,041 16,898 35,204 Rent 25,200 25,200 25,200 Retirement expense 38,027 21,830 10,563 32,393 70,420 Salaries 847,089 486,292 235.303 721,.595 1,568,684 Site analysis fees 137.873 137,873 Storage 1,193 1,193 1,193 Taxes and licenses 170 170 170 Telephone 15,792 8,503 6,074 14,577 30,369 Travel and entertainment 162,332 17,247 12,320 29,567 191,899 Utilities 5.674 3.055 2.182 5.237 10.911 Total 1,915,032 $ 753, $ 676,020 8 1,430,010 8 3,345,042 The accompanying notes are an integral part of this statement 6 ONE ACADIANA, INC. Lafayette, Louisiana Statement of Cash Flows For The Year Ended December 31, 2019 Cash flows from operating activities: Change in net assets $ (125,300) Adjustments to reconcile change in net assets to net cash provided by operating activities - Depreciation 44.539 Change in current assets and liabilities: Dues receivable Grants receivable 729 Other receivables 21,887 Prepaid expenses (5,876) Accounts payable (67,156) Payroll related liabilities 17 Deferred income (52,675) Net cash used by operating activities (174,492) Cash flows from investing activities: Purchase of property and equipment (13,655) Purchase of certificates of deposit, net of maturity (291) Net cash used by investing acthities (13,946) Cash flows from financing activities: Principal payments (50,240) Net decrease in cash and cash equivalents (238,678) Cash and cash equivalents, beginning of year 1,869,624 Cash and cash equivalents, end of year $ 1,630,946 Supplemental information: Interest paid .69 The accompanying notes are an integral part of this statement.
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