amethyst, inc. 2012 audit

AMETHYST, INC. SINGLE AUDIT * * * * * * July 1, 2011 through June 30, 2012

TABLE OF CONTENTS Page Independent Auditor's Report 1 Financial Statements: Statements of Financial Position 2 Statements of Activities 3 Statements of Functional Expenses 4 Statements of Cash Flows 6 Notes to Financial Statements 7 Supplementary Information: Schedule of Key Report Performance Indicators 13 Expense Budget Overview (Form FIS 047) 14 Agency Revenue Report (Form FIS 052) 15 Reconciliation of FIS 047 and FIS 052 Reports to Statement of Activities 16 Schedule of Federal Awards Expenditures 18 Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in In Accordance with Government Auditing Standards 20 Report on Compliance with Requirements Applicable To Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 22 Schedule of Findings and Questioned Costs 25 Schedule of Ohio Department of Development Grants 27

Balestra, Harr & Scherer, CPAs, Inc.

PO Box 875 • 129 Pinckney Street • Circleville, OH 43113 • (740) 474-5210 • FAX (740) 474-7319

6300 B Proprietors Road • Worthington, OH 43085 • (614) 430-0590 • FAX (614) 448-4519

www.bhscpas.com

To the Board of Trustees of Amethyst, Inc. Columbus, Ohio

INDEPENDENT AUDITOR'S REPORT We have audited the accompanying statements of financial position of Amethyst, Inc., as of June 30, 2012 and 2011 and the related statements of activities, functional expenses and cash flows for the years then ended. These financial statements are the responsibility of Amethyst, Inc.’s management. 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 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 of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Amethyst, Inc. as of June 30, 2012 and 2011 and the changes in its net assets and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated December 27, 2012, on our consideration of Amethyst, Inc.’s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, 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 internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audits. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of federal awards expenditures is presented for 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 is not a required part of the financial statements. The supplementary information and the schedule of Ohio Department of Development Grants is presented for the purpose of additional analysis as required by Amethyst, Inc.’s contracts with the ADAMH Board of Franklin County and the Ohio Department of Development, respectively and are not a required part of the financial statements. The schedule of federal awards expenditures, supplementary information, and schedule of Ohio Department of Development Grants are the responsibility of management and were derived from and relate 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 other 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. Circleville, Ohio December 27, 2012

2012 2011

ASSETSCash and cash equivalents 1,129,727$ 1,161,768$

Receivables:Grants and contracts, net of allowance for doubtful accounts of $2,010 312,893 181,168 Medicaid 198,893 198,678 Other 27,150 11,357

TOTAL RECEIVABLES 538,936 391,203

Prepaid expenses 119,667 123,065 Deposits and other assets 50,686 48,686

TOTAL CURRENT ASSETS 1,839,016 1,724,722

Property and equipment, net of accumulated depreciation 174,232 117,770

TOTAL ASSETS 2,013,248$ 1,842,492$

LIABILITIES AND NET ASSETSAccounts payable 125,040$ 76,427$ Accrued compensation 66,089 61,118 Accrued payroll taxes 25,468 24,975 Deferred revenue 115,880 - Refundable grant advances 20,500 52,692 Other accrued expenses 51,953 22,500

TOTAL CURRENT LIABILITIES 404,930 237,712

Resident security deposits 8,883 10,305

TOTAL NON CURRENT LIABILITIES 8,883 10,305

TOTAL LIABILITIES 413,813 248,017

Unrestricted 1,556,879 1,554,065 Temporarily restricted 42,556 40,410

TOTAL NET ASSETS 1,599,435 1,594,475

TOTAL LIABILITIES AND NET ASSETS 2,013,248$ 1,842,492$

AMETHYST, INC.

As of June 30, 2012 and 2011

STATEMENTS OF FINANCIAL POSITION

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

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Temporarily TemporarilyUnrestricted Restricted Total Unrestricted Restricted Total

SUPPORT AND REVENUEGrants 3,204,909$ -$ 3,204,909$ 2,753,192$ -$ 2,753,192$ Medicaid Title XIX

Federal 332,206 - 332,206 443,288 - 443,288 Local match 910,289 - 910,289 830,402 - 830,402

Contributions:Summer camp - - - 1,030 - 1,030 In-kind - - - 23,150 - 23,150 Individuals 97,846 - 97,846 46,318 - 46,318 Organizations 54,024 66,350 120,374 109,660 10,000 119,660

Service contracts 102,628 - 102,628 94,988 - 94,988 Occupancy fees 16,912 - 16,912 42,470 - 42,470 Dividend and interest income 102 - 102 242 - 242

Other 16,564 - 16,564 18,347 - 18,347

Total support and revenue 4,735,480 66,350 4,801,830 4,363,087 10,000 4,373,087

Net assets released from restrictions 64,204 (64,204) - 26,385 (26,385) -

Total 4,799,684 2,146 4,801,830 4,389,472 (16,385) 4,373,087

EXPENSES PROGRAM SERVICES:

Substance abuse treatment 3,050,862 - 3,050,862 2,761,490 - 2,761,490

Housing 901,050 - 901,050 776,834 - 776,834

Total program services 3,951,912 - 3,951,912 3,538,324 - 3,538,324

SUPPORTIVE SERVICES:Management and general 688,101 - 688,101 510,691 - 510,691

Fundraising 156,857 - 156,857 164,765 - 164,765

Total supportive services 844,958 - 844,958 675,456 - 675,456

Total expense 4,796,870 - 4,796,870 4,213,780 - 4,213,780

Change in net assets 2,814 2,146 4,960 175,692 (16,385) 159,307

Net assets, beginning of year 1,554,065 40,410 1,594,475 1,378,373 56,795 1,435,168

Net assets, end of year 1,556,879$ 42,556$ 1,599,435$ 1,554,065$ 40,410$ 1,594,475$

2011

AMETHYST, INC.

STATEMENTS OF ACTIVITIES

For the Fiscal Years Ended June 30, 2012 and 2011

2012


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Total

Substance Management Program and

Abuse and SupportiveTreatment Housing General Fundraising Services

Salaries 1,774,815$ 97,782$ 295,001$ 76,880$ 2,244,478$ Benefits 298,818 20,745 32,247 12,423 364,233 Taxes 172,267 8,785 28,811 7,706 217,569

Total personnel expenses 2,245,900 127,312 356,059 97,009 2,826,280

Rent 255,318 498,426 8,216 9,566 771,526 Utilities 52,580 90,953 2,973 1,650 148,156 Telephone 12,437 2,532 1,203 651 16,823 Housekeeping 5,614 35,100 2 2 40,718 Maintenance and repairs 29,785 62,547 1,747 1,745 95,824 Contract services 118,677 4,965 258,510 6,562 388,714 Childcare 3,104 - - - 3,104 Program supplies and expense 118,871 8,254 10 19,644 146,779 Drug screening 25,159 - - - 25,159 Dues and license 6,815 867 6,192 271 14,145 Printing and publications 8,660 74 966 3,120 12,820 Depreciation and amortization 50,727 4,011 1,187 2,950 58,875 Vehicle expense 9,575 8,133 250 1,250 19,208 Expendable furniture and equipment (1,973) 24,072 (93) 1,800 23,806 Equipment rental 18,329 2,001 1,370 1,013 22,713 Seminars, staff training and meetings 9,422 273 3,300 357 13,352 Insurance 20,575 10,052 3,076 717 34,420 Office and computer 20,114 16,946 2,094 5,561 44,715 Payroll processing expense 17,032 1,678 1,877 1,045 21,632 Professional fees - - 24,831 - 24,831 Staff mileage 22,384 2,729 896 - 26,009 Miscellaneous 1,757 125 13,435 1,944 17,261

Total other expense 804,962 773,738 332,042 59,848 1,970,590

TOTAL EXPENSE 3,050,862$ 901,050$ 688,101$ 156,857$ 4,796,870$

Supportive ServicesProgram Services

AMETHYST, INC.

STATEMENT OF FUNCTIONAL EXPENSES

For the Fiscal Year Ended June 30, 2012


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Total

Substance Management Program and

Abuse and SupportiveTreatment Housing General Fundraising Services

Salaries 1,632,984$ 78,462$ 255,327$ 75,643$ 2,042,416$ Benefits 262,294 15,727 41,250 17,565 336,836 Taxes 159,496 7,481 26,485 6,538 200,000

Total personnel expenses 2,054,774 101,670 323,062 99,746 2,579,252

Rent 199,987 453,789 12,941 7,920 674,637 Utilities 44,982 89,117 2,918 1,498 138,515 Telephone 12,181 2,213 1,547 618 16,559 Housekeeping 5,895 19,579 23 - 25,497 Maintenance and repairs 38,383 46,648 4,309 2,275 91,615 Contract services 67,101 714 81,715 24,869 174,399 Childcare 1,924 - - - 1,924 Program supplies and expense 114,782 10,554 2,681 6,633 134,650 Drug screening 25,089 - - - 25,089 Dues and license 6,045 654 5,693 - 12,392 Printing and publications 14,393 85 1,350 5,126 20,954 Depreciation and amortization 33,939 1,991 418 1,990 38,338 Vehicle expense 10,888 7,092 649 6,046 24,675 Expendable furniture and equipment 25,377 23,969 1,033 1,841 52,220 Equipment rental 11,112 759 1,165 570 13,606 Seminars, staff training and meetings 4,429 187 8,444 332 13,392 Insurance 17,902 8,298 3,148 570 29,918 Office and computer 18,639 1,532 3,712 3,586 27,469 Payroll processing expense 15,156 929 2,305 923 19,313 Professional fees - - 31,034 - 31,034 Staff mileage 34,695 1,483 879 33 37,090 Miscellaneous 3,817 5,571 21,665 189 31,242

Total other expense 706,716 675,164 187,629 65,019 1,634,528

TOTAL EXPENSE 2,761,490$ 776,834$ 510,691$ 164,765$ 4,213,780$

Program Services Supportive Services

AMETHYST, INC.

STATEMENT OF FUNCTIONAL EXPENSES



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2012 2011

CASH FLOW FROM OPERATING ACTIVITIESChange in net assets 4,960$ 159,307$ Adjustments to reconcile change in net assets

to net cash provided by operating activities:Depreciation and amortization 58,875 38,338

Changes in assets and liabilities:Decrease (increase) in accounts receivable (147,733) 110,419 Decrease (increase) in prepaid expenses 1,398 (12,593) Increase (decrease) in accounts payable 48,613 15,044 Increase (decrease) in accrued compensation 4,971 22,456 Increase (decrease) in accrued payroll taxes 493 (10,798) Increase (decrease) in resident security deposits (1,422) 302 Increase (decrease) in deferred revenue 115,880 - Increase (decrease) in refundable grant advances (32,192) 11,080 Increase (decrease) in other accrued expenses 29,453 4,500

Net cash provided by operating activities 83,296 338,055

CASH FLOW FROM INVESTING ACTIVITIESPurchase of property and equipment (115,337) (31,730)

Net cash used for investing activities (115,337) (31,730)

CASH FLOW FROM FINANCING ACTIVITIES - -

Net increase (decrease) in cash and cash equivalents (32,041) 306,325 Cash and cash equivalents at beginning of year 1,161,768 855,443

Cash and cash equivalents at end of year 1,129,727$ 1,161,768$

STATEMENTS OF CASH FLOWS

AMETHYST, INC.



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AMETHYST, INC.

NOTES TO FINANCIAL STATEMENTS


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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization - Amethyst, Inc. (the Organization) is an Ohio not-for-profit organization, incorporated in 1984, that provides substance abuse treatment services and rehabilitative housing for alcohol and chemical dependent women. On January 1, 2000, Amethyst, Inc., merged with Women’s Outreach for Women (WOW), a non-profit organization located in Columbus, Ohio, which provides outreach services to women with alcohol, drug and other substance abuse problems. The Organization offers services classified into the program service areas described below:

Substance Abuse Treatment - Amethyst, Inc. provides assessment and intensive treatment to chemically dependent women through individual and group counseling and education on related issues such as parenting, abuse, obtaining an education, and job skills training.

Housing - Amethyst, Inc. provides independent, supervised housing for women receiving treatment and their children. Amethyst, Inc. also provides transportation to and from treatment. Basis of Presentation - The accompanying financial statements are prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America and those common to not-for-profit organizations. Accordingly, the net assets of Amethyst, Inc. are reported in each of the following three classes: Unrestricted net assets - Net assets that are not subject to donor-imposed restrictions. Temporarily restricted net assets - Net assets subject to donor-imposed stipulations that may or will be met, either by actions of the Organization or the passage of time. As of June 30, 2012, there was $42,556 in temporarily restricted net assets for use in Summer Camp program services and client medications ($40,410 as of June 30, 2011). Permanently restricted net assets - Net assets subject to donor-imposed stipulations requiring that they be maintained permanently by the Organization. As of June 30, 2012 and 2011, there were no permanently restricted net assets. Use of Estimates - The preparation of the Organization’s financial statements in conformity with accounting principles generally accepted with the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Although these estimates are based on management’s knowledge of current events and actions it may undertake in the future, they may ultimately differ from actual results. Cash and Cash Equivalents - Cash and cash equivalents consist of cash held in demand accounts and time deposits maturing within ninety days. Accounts Receivable – Accounts receivable are presented as unpaid balances, net of any allowance for doubtful accounts. The Organization provides for losses on accounts receivable using the allowance method. The allowance is based on experience, third-party contracts, and other circumstances, which may affect the ability of patients to meet their obligations. It is the Organization’s policy to charge off uncollectible accounts receivable when management determines the receivable will not be collected, generally when it becomes past due for 2 years or more and the client is no longer in the program and can’t be located.

Property and equipment - Amethyst, Inc. follows the practice of capitalizing building, furniture and equipment, which have a cost of $1,000 or more and have a useful life in excess of one year. Depreciation is provided for on the straight-line method over the estimated useful life of the asset. The lives used are 3 to 15 years for leasehold improvements, 3 to 10 years for office equipment and furniture and 5 years for vehicles. Maintenance and repairs are expensed as incurred.

AMETHYST, INC.

NOTES TO FINANCIAL STATEMENTS - Continued


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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued

Refundable Grant Advances - Refundable grant advances include amounts received from third party grantors for which services had not been provided or donor conditions had not been met by June 30, 2012 and 2011. Support and Revenue - Amethyst, Inc. has a contract with the Alcohol, Drug Addiction and Mental Health (ADAMH) Board of Franklin County whereby it receives funds based on hours of counseling related to mental health, alcohol and other drugs, as well as other services provided. Amethyst, Inc. receives additional funding for Title XIX (federal funds) through the ADAMH Board, which in turn receives its funding from the Ohio Department of Alcohol and Drug Addiction Services. Support and revenue related to these are recognized when the related services are performed. Grant revenue is recognized when eligible costs are incurred. Grants received in advance are recorded as deferred revenue. Client fees are recognized when the related services are provided. Contributions are recorded when received. In 2012 and 2011, Amethyst, Inc. derived 49.8% and 57.8%, respectively, of its revenues from the ADAMH Board of Franklin County and 10.1% and 9.5% from the Columbus Metropolitan Housing Authority (CMHA), respectively. Included in the ADAMH revenues was Title XIX funding which represented 25.9% and 29.1% of its total revenues in 2012 and 2011. Contributed Services and Materials - Unpaid volunteers have made significant contributions of their time in the furtherance of Amethyst, Inc. programs. The value of this contributed time is not reflected in these financial statements since it is not susceptible to objective measurement or valuation. Contributed materials, equipment, etc. are recorded as contributions in the financial statements at the estimated fair value, if readily determinable, at the date the donation is made. Contributed materials that pass directly through Amethyst, Inc. to its clients are not reflected in these financial statements as Amethyst, Inc. is merely acting as an agent for the donor. Income Taxes - Amethyst, Inc. is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for federal income taxes has been recorded. The Organization complies with ASC 740-10 related to uncertain tax positions. ASC 740-10 prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken on a tax return. Management is not aware of any tax positions taken by the Organization on its tax returns that they consider to be uncertain or that would jeopardize its tax exempt status. Tax returns for the years ended 2009, 2010 and 2011 are still open and subject to examination by the Internal Revenue Service. Concentration of Credit Risk - At June 30, 2012 and 2011, Amethyst, Inc. maintained all of its cash and cash equivalents in two financial institutions. These balances are insured by the Federal Deposit Insurance Corporation up to $250,000 per institution. Management believes the risk of insolvency of these financial institutions is minimal. Amethyst, Inc. received financial assistance from federal and state agencies in the form of grants and is dependent upon these resources for its continued existence. The expenditure of funds received under these programs generally requires compliance with terms and conditions specified in the grant agreements and are subject to audit by the grantor agencies. Any disallowed claims resulting from such audits could become a liability of Amethyst, Inc. However, in the opinion of management, any such disallowed claims would not have a material adverse effect on the overall financial position of Amethyst, Inc. Subsequent events - Subsequent events were evaluated through December 27, 2012, which is the date the financial statements were available to be issued.

AMETHYST, INC.



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ACCOUNTS RECEIVABLE As of June 30, 2012 and 2011, accounts receivable from grants and contracts consisted of the following:

2012 2011

City of Columbus 7,664$ 8,126$ Ohio Department of Development 8,110 24,576 HUD RSVP 16,786 15,912 ODADAS Women's SAPT 93,302 - ADAMH Non-Medicaid Funding 115,921 6,792 ACF Family Connections 22,886 2,949 HELP/Second Chance 21,561 13,974 SAMHSA 13,195 40,735 Others 15,478 70,114

Total 314,903$ 183,178$ PROPERTY AND EQUIPMENT Property and equipment are presented in the Statement of Financial Position at the net book value and consist of the following:

2012 2011

Leasehold improvements 64,061$ 64,061$ Furniture and equipment 352,383 265,029 Vehicles 99,136 74,392

515,580 403,482 Less: accumulated depreciation (341,348) (285,712)

Net property and equipment 174,232$ 117,770$

Depreciation and amortization expense for the years ended June 30, 2012 and 2011 was $58,875 and $38,338, respectively. OPERATING LEASES Amethyst, Inc. has several noncancelable operating leases, for administrative office space, apartments and apartment buildings to assist clients in their recovery program. Some of the leases are month to month, some are renewed annually and others expire at various dates through September, 2017. Some contain renewal options for periods ranging up to five years and require Amethyst, Inc. to pay all executory costs such as maintenance and insurance.

AMETHYST, INC.



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OPERATING LEASES - Continued Rent expense for Amethyst, Inc. under all operating leases was $771,526 and $674,637 for the years ended June 30, 2012 and 2011, respectively. Future minimum lease payments required under noncancelable operating leases, that have initial or remaining terms in excess of one year as of June 30, 2012, are as follows:

2013 239,800$ 2014 242,347 2015 135,340 2016 70,367

2017 and beyond 898 DEFINED CONTRIBUTION PLAN The Organization sponsors a qualified defined contribution retirement plan. Employees may defer up to the maximum allowed by the IRS from their wages and exclude such amount from their federal taxable income. Employees are immediately eligible to participate upon hire. The employer may make discretionary matching contributions to be determined by management and the Board of Trustees. Employer contributions are vested using a three year cliff vesting period. Contributions made during 2012 were $20,981 ($19,984 in 2011). FAIR VALUE MEASUREMENTS The Organization complies with ASC 820 Fair Value Measurements and Disclosures to account for and report fair value. ASC 820 provides a single definition of fair value, a framework for measuring fair value and expanded disclosures concerning fair value. This standard defines fair value as the price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The standard establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Observable inputs are inputs that reflect the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The standard describes three levels within its hierarchy that may be used to measure fair value which are: Level 1 - Values are based on unadjusted quoted prices in active markets for identical assets or liabilities. Level 2 - Values are based on quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - Values are generated from unobservable inputs that are supported by little or no market activity and that are a significant component of the fair value of the assets or liabilities. These unobservable inputs would reflect management’s estimates of assumptions that market participants would use in pricing related assets or liabilities. Valuation techniques might include the use of pricing models, discounted cash flow models or similar techniques.

AMETHYST, INC.



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FAIR VALUE MEASUREMENTS - Continued A financial asset or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the classification of fair value assets and liabilities within the fair value hierarchy levels. The carrying value of financial instruments classified as current assets and liabilities included in the statement of financial position, approximate fair value due to the short-term maturity of the instruments. Amethyst, Inc. regularly evaluates its credit risk where financial instruments may be concentrated with significant organizations.

GRANT INCOME Grant income consisted of the following for the years ended June 30, 2012 and 2011:

2012 2011

Ohio Department of Alcohol and Drug 715,026$ 766,290$ Addiction Services

Franklin County Alcohol, Drug Addiction and Mental Health Services Board 407,123 450,519

State of Ohio Department of Development:Supportive Housing for the Homeless 91,676 27,614

U.S. Department of Housing and Urban Development:City of Columbus:

General Fund 58,566 54,928 Columbus Metropolitan Housing Authority:

Shelter Plus Care 414,826 416,139 Special Needs Assistance Program (RSVP) 69,682 93,094

U.S. Department of Health and Human Services:Administration for Children and Families 716,008 382,262

Substance Abuse and Mental Health ServicesAdministration 369,845 149,724

United Way 65,253 149,529 Miscellaneous 296,904 263,093

Total 3,204,909$ 2,753,192$

SUPPLEMENTARY INFORMATION

AMETHYST, INC.

SCHEDULE OF KEY PERFORMANCE INDICATORS

For the Fiscal Years Ended June 30, 2012

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2011

Amount Ratio Ratio

Current ratioCurrent assets 1,839,016$ 4.54 7.26Current liabilities 404,930

Quick ratioCash + marketable securities + receivables 1,668,663$ 4.12 6.53Current liabilities 404,930

Debt to equity ratioTotal liabilities 413,813$ 0.26 0.16Total net assets 1,599,435

Administrative costs to expensesTotal administrative cost 688,101$ 14.34% 12.12%Total expenses 4,796,870

Revenue to expensesTotal revenue 4,801,830$ 100.10% 103.78%Total expenses 4,796,870

Net asset reserveTotal net assets 1,599,435$ 4.00 4.54Total expenses/12 399,739

Percent of fund from ADAMH BoardTotal revenue from ADAMH 2,389,379$ 49.76% 57.84%Total revenue 4,801,830

2012

FORM A-1, UNIFORM COST REPORT (UCR)AGENCY EXPENSE REPORTODADAS-FIS-047 MACSIS UPI: 0001849

AGENCY NAME: Amethyst, Inc. Budget XXX Actual REPORTING PERIOD: 01-Jul-11 to 30-Jun-12

AGENCY ADDRESS: 455 East Mound Street, Columbus, Ohio 43215 AGENCY TELEPHONE NO: (614) 242-1284

1. 2. 5. 6. 7. 8. 9. 10. 11. 12.Number Direct Support Direct Support Service Non- Service Allocation of Total Cost Unallowable Total Allowable

Service Taxonomy of Units Service Service Service Service Personnel Total Administrative Costs Per Costs Allowable Costand MACSIS Procedure Codes (a) (b) (a) (b) Costs Costs Overhead Unit Costs Per Unit

TREATMENT SERVICESAcute Hospital Detoxification - H0009 Ambulatory Detoxification - H0014Assessment - H0001 689.50 0.990 0.010 35,237.87$ 707.02$ 85,145.80$ 121,090.69$ -$ 121,090.69$ 175.62$ -$ 121,090.69$ 175.62$ Case Management - H0006 5,658.70 9.410 1.270 305,517.53 53,754.05 202,451.34 561,722.92 51,626.78$ 613,349.70 108.39 - 613,349.70 108.39 Crisis Intervention - H0007Family Counseling - T1006Group Counseling - H0005 225,262.40 14.870 9.370 453,397.11 346,444.45 450,714.74 1,250,556.30 371,700.68$ 1,622,256.98 7.20 - 1,622,256.98 7.20 Individual Counseling - H0004 14,048.40 4.230 2.260 168,589.78 86,987.06 144,018.83 399,595.67 92,923.79$ 492,519.46 35.06 - 492,519.46 35.06 Intensive Outpatient - H0015 0.00 0.320 0.430 14,955.17 23,116.04 21,453.32 59,524.53 5,164.89$ 64,689.42 #DIV/0! - 64,689.42 #DIV/0!Laboratory Urinalysis - H0003Medical Somatic - H0016 406.30 0.060 0.010 24,701.37 353.51 26,447.78 51,502.66 -$ 51,502.66 126.76 - 51,502.66 126.76 Methadone Administration - H0020Sub Acute Detoxification - H001223 Hour Observation Bed - 99236Urine Dip Screen - A0780

COMMUNITY RESIDENTIAL TREATMENT Includes Room & Board costsMedical Community Residential Treatment - Hospital Setting - A1210Medical Community Residential Treatment - Non-Hospital Setting - A0230Non-Medical Community Residential Treatment - A1220

BH COMMUNITY RESIDENTIAL TREATMENT Excludes Room & Board costsBH Medical Community Residential Treatment - Hospital Setting - H0017BH Medical Community Residential Treatment - Non-Hospital Setting - H0018 BH Non-Medical Community Residential Treatment - H0019

COMMUNITY SERVICESConsultation - A0560Hotline - H0030Intervention - H0022Outreach - H0023Referral and Information - A0510Training - H0021

PREVENTION SERVICES Alternatives - A0660Community-Based Process - A0630Education - A0620Environmental - A0640Information Dissemination - A0610Problem Identification and Referral - A0650

ADJUNCTIVE ALCOHOL AND DRUG SERVICESChild Care - T1009Meals - T1010Room and Board - A0740Transportation - A0750AOD Services Not Otherwise Classified - H0047

DRIVER INTERVENTION PROGRAMSNon-Residential DIPResidential DIP - 48 HourResidential DIP - 72 Hour

OTHERAdministrative Overhead 2.11 159,197.41 393,197.01 552,394.42 Mental Health Services 0.82 0.50 35,639.65 19,876.23 61,311.19 116,827.07 20,654.03 137,481.10 - 137,481.10 Title IV-E ServicesNon AOD/MH/Title IV-E Services - 13.37 121,645.10 394,360.81 1,169,993.37 1,685,999.28 10,324.25 1,696,323.53 157,637.47 1,538,686.06

TOTALSTOTALS FOR AOD SERVICES 246,065.30 29.880 13.350 1,002,398.83$ 511,362.13$ 930,231.81$ 2,443,992.77$ 521,416.14$ 2,965,408.91$ -$ 2,965,408.91$

TOTALS FOR AGENCY 30.700 29.330 1,159,683.58$ 1,084,796.58$ 2,554,733.38$ 4,799,213.54$ 552,394.42$ 4,799,213.54$ 157,637.47$ 4,641,576.07$

I certify that this UCR and all supporting documentation (including Forms A-2, A-3 and A-4 or their equivalents) have been completed in accordance with OAC 3793:2-1-09

Name/Title: __________________________________________________________________________________________________________________

Date: _____________________________________________________________________

3. Number of FTE Assigned 4. Personnel Costs

pridemore

Typewritten Text

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ADAMH Form 9—AGENCY REVENUE (All Services)Agency Name: Amethyst, Inc.

Agency UPI#: 0001849

State Fiscal Year 2012

H0001 H0006 H0005 H0004 H0015 H0016 90862 H0031 H0004 H0004 M3140

1. Revenue SourceAD

AssessmentAD

Case ManagementAD

Group CounselingAD

Individual Counseling

ADIntensive

Outpatient

ADMedical Somatic

MHPharm Mgt

MHMental Health Assessment

MHBH Couns & Therapy (Ind)

MHBH Couns &

Therapy (Grp)

MHMH Other Svcs Agency Defined

Non-MH/Non-AOD Services

3. TOTAL

ADAMH (Non-Medicaid) Claims 167.41 847.88 2,149.36 680.85 89.43 71.20 - - 166.00 24.06 93.16 4,289.35

ADAMH Block Grants (Identify by program): - (1) ODADAS SAPT 29,194.47 147,888.62 391,168.73 118,758.50 15,594.70 12,419.98 - - - - - 715,025.00 (2) ADAMH 15,889.93 80,475.61 212,846.93 64,622.32 8,488.47 6,758.21 - - 15,755.58 2,283.95 - 407,121.00 (3) - (4) - (5) - (6) - (7) - - Other ADAMH Funds (Identify): - Incentive Funds - Other (1) - Other (2) -

Total Franklin County ADAMH -- Allocation Contract Amount 45,251.81 229,212.11 606,165.02 184,061.67 24,172.60 19,249.39 - - 15,921.58 2,308.01 93.16 1,126,435.35

Medicaid for Franklin County ResidentsMedicaid - MH -$ -$ -$ -$ -$ -$ -$ -$ 48,084.62$ 6,970.41$ -$ 55,055.03$ Medicaid - AD 48,494.64 245,604.31 649,589.69 197,221.49 25,906.06 20,625.44 - - - - - 1,187,441.63

Total Franklin County Medicaid 48,494.64$ 245,604.31$ 649,589.69$ 197,221.49$ 25,906.06$ 20,625.44$ -$ -$ 48,084.62$ 6,970.41$ -$ 1,242,496.66$

Other Provider Funding

General Assistance - 1st/3rd Party Fees - Other External Revenue (identify): - (1) FCCS Revenue - (2) United Way Revenue - (3) Title IV-E - (4) - (5) - Other Provider Funding 27,344.24 138,533.28 366,502.27 111,236.30 14,610.76 11,627.83 - - 56,070.35 8,126.13 (93.16) 733,958.00 Out of County Medicaid -

Total Other Provider Funding 27,344.24$ 138,533.28$ 366,502.27$ 111,236.30$ 14,610.76$ 11,627.83$ -$ -$ 56,070.35$ 8,126.13$ (93.16)$ 733,958.00$

Other Non AOD/Non-MH Funding 1,702,664.62$ 1,702,664.62$

GRAND TOTAL REVENUES 121,090.69$ 613,349.70$ 1,622,256.98$ 492,519.46$ 64,689.42$ 51,502.66$ -$ -$ 120,076.55$ 17,404.55$ -$ 1,702,664.62$ 4,805,554.63$

TOTAL EXPENSES from UCR-047(s) 121,090.69$ 613,349.70$ 1,622,256.98$ 492,519.46$ 64,689.42$ 51,502.66$ -$ -$ 120,076.55$ 17,404.55$ -$ 1,696,323.53$ 4,799,213.54$

Operating Profit/Loss -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 6,341.09$ 6,341.09$

pridemore

Typewritten Text

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AMETHYST, INC.

SUPPLEMENTARY SCHEDULE


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RECONCILIATION OF FIS-047 REPORT EXPENSES TO STATEMENT OF ACTIVITIES

Total expenses per expense budget overview (FIS 047) 4,799,214$

Miscellaneous audit reclassifications (2,344)

Total expenses per Statement of Activities 4,796,870$

RECONCILIATION OF FIS-052 REPORT REVENUES TO STATEMENT OF ACTIVITIES

Total revenues per revenue budget overview (FIS 052) 4,805,555$

Miscellaneous audit reclassifications (3,725)

Total revenues per Statement of Activities 4,801,830$

SCHEDULE OF FEDERAL AWARDS EXPENDITURES

AMETHYST, INC.

SCHEDULE OF FEDERAL AWARDS EXPENDITURES


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Federal Grantor/ CFDA Federal Program Title Number Expenditures

U.S. Department of Health and Human ServicesPassed through from the Franklin County Alcohol, Drug

Addiction and Mental Health Board:Medical Assistance Program (Medicaid) 93.778 374,196$ Block Grants for Prevention and Treatment of

Substance Abuse 93.959 715,025 Community Prevention 93.959 20,447 Family Connection 93.605 716,007 Substance Abuse & Mental Health Services Administration 93.243 369,844

U.S. Department of Housing and Urban DevelopmentColumbus Metropolitan Housing

Shelter Plus Care XX 14.238 416,137 Supportive Housing Demonstration Program 14.235 155,367

Total Expenditures of Federal Awards 2,767,023$

SIGNIFICANT ACCOUNTING POLICIES The above schedule of federal awards expenditures is a summary of the activity of Amethyst, Inc.’s federal award programs. The schedule has been prepared on the accrual basis of accounting. MEDICAL ASSISTANCE PROGRAM As permitted under OMB Circular A-133, Section 205(i), the State of Ohio requires that Medicaid funds be treated as Federal awards expenditures because funding is on a cost-reimbursement basis.

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




www.bhscpas.com

To the Board of Trustees of Amethyst, Inc. Columbus, Ohio We have audited the financial statements of Amethyst, Inc., as of and for the year ended June 30, 2012, and have issued our report thereon dated December 27, 2012. 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.

Internal Control Over Financial Reporting In planning and performing our audit, we considered Amethyst, Inc.’s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Organization’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Organization’s internal 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 internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal 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 Amethyst, Inc.’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of 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. This report is intended solely for the information and use of the Board of Trustees, management, and others within Amethyst, Inc. and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.

Circleville, Ohio December 27, 2012

REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER

COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133




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To the Board of Trustees of Amethyst, Inc. Columbus, Ohio

REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE

WITH OMB CIRCULAR A-133

Compliance We have audited the compliance of Amethyst, Inc. with the types of compliance requirements described in the U.S. Office of Management and Budget Circular A-133 Compliance Supplement that could have a direct and material effect on each of Amethyst, Inc.’s major federal programs for the year ended June 30, 2012. Amethyst, Inc.’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 of Amethyst, Inc.’s management. Our responsibility is to express an opinion on Amethyst, Inc.’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; and U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and Circular A-133 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 Amethyst, Inc.’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 of Amethyst, Inc.’s compliance with those requirements. In our opinion, Amethyst, Inc. 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, 2012.

Internal Control Over Compliance The management of Amethyst, Inc. is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered Amethyst, Inc.’s internal control over compliance with the requirements that could have a direct and material effect on a major federal program as a basis for designing our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with 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 of Amethyst, Inc.’s internal control over compliance.

Board of Trustees Amethyst, Inc. Page 2 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 functions, 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 internal 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 internal 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 internal control over compliance that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information and use of the Board of Trustees, management, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. Circleville, Ohio December 27, 2012

SCHEDULE OF FINDINGS AND QUESTIONED COSTS OMB CIRCULAR A-133 SECTION .505

SCHEDULE OF FINDINGS AND QUESTIONED COSTS OMB CIRCULAR A-133 SECTION .505

JUNE 30, 2012

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1. SUMMARY OF AUDITOR’S RESULTS

(d)(1)(i)

Type of Financial Statement Opinion

Unqualified

(d)(1)(ii)

Were there any material control weakness conditions reported at the financial statement level (GAGAS)?

No

(d)(1)(ii)

Were there any other significant deficiencies reported at the financial statement level (GAGAS) not considered to be material weaknesses?

No

(d)(1)(iii)

Was there any reported noncompliance at the financial statement level (GAGAS)?

No

(d)(1)(iv)

Were there any material internal control weakness conditions reported for major federal programs?

No

(d)(1)(iv)

Were there any other significant deficiencies reported for major federal programs not considered to be material weaknesses?

No

(d)(1)(v)

Type of Major Programs’ Compliance Opinion

Unqualified

(d)(1)(vi)

Are there any reportable findings under section .510?

No

(d)(1)(vii)

Major Programs (list):

CFDA # 93.959 Block Grants for Prevention and Treatment of Substance Abuse, CFDA # 93.243 Substance Abuse and Mental Health Services

(d)(1)(viii)

Dollar Threshold: Type A\B Programs

Type A > $300,000 Type B: all others

(d)(1)(ix)

Low Risk Auditee?

Yes

2. FINDINGS RELATED TO THE FINANCIAL STATEMENTS REQUIRED TO BE REPORTED IN ACCORDANCE WITH GAGAS

There were no findings related to the financial statements required to be reported in accordance with GAGAS for the year ended June 30, 2012.

3. FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS There were no findings or questioned costs for the year ended June 30, 2012.

SCHEDULE OF OHIO DEPARTMENT OF DEVELOPMENT GRANTS

Grant source Supportive Housing for Supportive Housing forthe Homeless Program the Homeless Program

Grant number S-10-601-1 S-09-601-1

Grant period September 1, 2011 through September 1, 2010 throughAugust 31, 2012 August 31, 2011

Award 91,676$ 74,763$

Fiscal year 2012 receipts 83,566$ 24,575$

Fiscal year 2012 expenditures 91,676$ -$

Grant receivable as of June 30, 2012 8,110$ -$

Fiscal year 2011 expenditures -$ 74,763$

AMETHYST, INC.

SCHEDULE OF OHIO DEPARTMENT OF DEVELOPMENT GRANTS


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amethyst, inc. 2012 audit

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