association of professional chaplains™ 2014-2015 chaplain symposium the 2015 symposium, sustaining...

Association of Professional Chaplains™

2014-2015 ANNUAL REPORT

Chaplaincy Care • Support • Healing • Spirituality

LETTER FROM THE PRESIDENT AND CEOIn the following pages, you will read of the accomplishments of the Association of Professional Chaplains™ for the year that began on November 1, 2014 and ended on October 31, 2015. It is an honor for us to serve as president and CEO of this dynamic organization whose members are in many arenas, serving many people. It is thanks to our dedicated members and volunteer leaders that our association continues to strengthen, offering a multitude of resources for members, and a unified voice for diverse chaplains to our profession, our employers and those whom we serve.

We continue to grow, as membership increased from 5,097 in 2014 to 5,317 in 2015. The number of BCCI™ certified chaplains also increased by 89 to a total of 3,519 as of October 31, 2015.

Our membership is the most diverse in the industry, in all aspects, which is an asset to our members. This unique advantage allows us to offer superior educational opportunities through integrated, diverse viewpoints and collaboration. APC™ is a leader and is welcoming to all chaplains, including other pastoral and spiritual care organizations.

We journey together to set the direction of our organization and advance the chaplaincy profession. To guide us, we focus on the APC™ Strategic Plan, which the board reviews at each meeting to make certain that our actions and activities are connected to accomplishing it. Our Strategic Plan focuses on:

1. Clinical Practice to help clarify what we do, improve it, and prepare for the future; 2. Organizational Identity to help us see who we are and to become what we can fully become; 3. Research to fill in the gaps of chaplains doing research, reading research properly and utilizing it to

inform what we do as professional chaplains; and 4. Technology to develop and to deliver our best products technologically to our members. As a result of focusing on our Strategic Plan, we hope to become better advocates for our profession. In the year ahead, we ask each of you to join us in helping to accomplish our strategic goals and advocating for our profession.

We don’t know what this year will bring with its blessings and challenges, but we invite you to join us in our efforts to bring our best to this world, those around us daily and APC™, and to do our part in helping to fulfill our Mission.

Thank you for your continued support. It is essential for the success of our profession and our organization. APC™ reflects, serves and represents YOU.

Peace,

Dr. Mary-Margaret (Margie) Atkinson DMin BCC President

Patricia F. Appelhans JD Chief Executive Officer

Dr. Mary-Margaret (Margie) Atkinson DMin BCC

Patricia F. Appelhans JD

Quality • Ethics • Professional Standards • Hope

Hospice and Palliative Care Specialty Certification Two board certified chaplains received this designation in 2014-2015, and additional applications were in process. BCCI™ is delighted to recognize the expertise, specialized skills, advanced education and unique experience of these professional hospice/palliative care chaplains with the board certified chaplain-hospice and palliative care certified (BCC-HPCC) designation.

Professional Ethics Maintaining a consistent and fair ethics process is essential to the integrity of our certification. The code of ethics to which our certified chaplains must adhere provides assurance to employers and care recipients.

2014-2016 Strategic Plan The plan was developed with a focus on Clinical Practice, Organizational Identity, Research and Technology. The APC™ board, committees and task forces made the Strategic Plan a priority and began to focus resources on the strategic goals.

2015 Chaplain SymposiumThe 2015 Symposium, Sustaining Organizations through Staff Resilience, was held at Banner Desert Medical Center in Mesa, AZ on Tuesday, October 6, 2015. There were 33 in-person participants and 135 remote sites. APC™ utilized technology to take questions from the remote and live audience via text message.

MembershipAPC™ membership increased by 4.3%, putting us past the 5,300 mark with a total of 5,317 members as of October 31, 2015.

CertificationThe number of BCCI™ certified chaplains also increased to a total of 3,519 as of October 31, 2015. Of those, 3,344 are designated board certified chaplains. Updates and changes to the process were publicized through the newsletter, email blasts, presentations at conference, updated on forms and posted as updates on the BCCI™ website.

APC™ 2014-2015 HIGHLIGHTS

The Association of Professional Chaplains™ is a multi-faith nonprofit organization

of chaplaincy care providers endorsed by faith groups to serve persons in need,

respecting their individual cultures, identities and beliefs, in diverse settings

throughout the world.

Beliefs • Culture • Religion • Humanity • Values

2015 APC™ Annual Conference Held in Louisville, Kentucky, the conference live streamed the Friday plenary and utilized a new technology for taking questions from the remote and live audience via text message. Themed “Soul meets Data: Research and Technology in Chaplaincy Care,” the conference drew 585 attendees. Plenary sessions included “High Touch with High Effectiveness: The Future Role of Chaplains in the Care Management of the Seriously Ill” by Tammie Quest MD, “Evidence-Based Chaplaincy Care: Oxymoron? Mistake? No-Brainer” by George Fitchett PhD BCC, “The Conversation: A Revolutionary Plan for End-of-Life Care” by Angelo E. Volandes and “Social Media, Opportunities, Challenges and Moving Forward Today and Tomorrow” by Meredith Gould PhD.

The Joint Research CouncilAPC™ established the Joint Research Council to provide a forum for collaboration and communication between organizational partners to advance chaplaincy as a research-informed profession in a way that minimizes duplication and maximizes impact. The Council includes chaplaincy groups from North America, Europe and Australia.

National Coalition for Hospice and Palliative Care (NCHPC) APC™ has been a member of NCHPC since January 2014. Other NCHPC members included: American Academy of Hospice and Palliative Medicine, Center to Advance Palliative Care, HealthCare Chaplaincy Network, Hospice and Palliative

Nurses Association, National Palliative Care Research Center, Social Work Hospice and Palliative Care Network and the National Hospice and Palliative Care Organization. APC™ has been advocating for board certified chaplains to be part of the palliative care interdisciplinary team along with physicians, nurses and social workers. Margie Atkinson BCC, APC™ president and the delegates from the NCHPC met in October 2015, in Washington, DC, with the Senate Finance Committee Chronic Care Working Group which is charged with developing and implementing policies to improve the quality and coordination of care for Medicare patients with chronic conditions. The delegates focused on Palliative Care as a key solution for these patients.

Leadership Awards Each year, the APC™ recognizes individuals who have made outstanding contributions to chaplaincy. From administrators who demonstrate exceptional commitment to the development of chaplaincy programs to chaplains who provide chaplaincy care in an exemplary manner, we celebrate the gifts of those who promote professional chaplaincy. The award recipients for 2015 were Kevin J. Flannelly and Kenneth I. Pargament, Distinguished Service; Robert L. Grigsby, Anton Boisen Professional Service; and John C. Wilson, Retired Chaplain. Leadership awards were presented on June 7 at the 2015 APC™ Annual Conference in Louisville, KY. In addition, the Oskar Pfister Award, given by the American Psychiatric Association (APA) in collaboration with APC™, was presented to Allan Josephson at the APA Institute on Psychiatric Services on October 11, 2015 in New York, NY.

Peace • Wholeness • Meaning • Presence • Prayer

Rev. Darryl I. Owens MDiv CT BCC President, Executive Committee chair

Dr. Mary-Margaret (Margie) Atkinson DMin BCC President-elect, Executive Committee, Nominating Committee chair

Rev. Kimberly Murman MDiv MA BCC Treasurer, Executive Committee, Finance Committee chair

Rev. Martha Rucker MDiv BCC Secretary, Executive Committee, Personnel Committee chair, Finance Committee member, 2015 Conference Planning Committee board liaison

Rev. Joseph Perez MDiv BCC, BCCI™ Representative, Executive Committee, BCCI™ Commission on Certification chair, Nominating Committee member

Rev. Dr. Jeffery T. Garland BCC Director, 2016 Conference Planning Committee board liaison

Rev. Dr. Daniel H. Grossoehme BCC Director, Quality in Chaplaincy Care Committee chair, Joint Research Council chair

Rev. Dr. Janet R. McCormack BCC Director, Personnel Committee member, Communications Committee board liaison, Military Specialty Task Force board liaison

Rev. Jeffery Murphy MDiv BCC Director, Standards Committee board liaison

Rev. Floyd G. O’Bryan BCC Director, Membership Committee board liaison, Development Committee board liaison, Finance Committee member

Rev. Dr. Ronald Oliver PhD BCC Director, Education Committee board liaison, Quality in Chaplaincy Care Committee member

Rev. John Simon MDiv MTS BCC Director, Finance Committee member, Personnel Committee member

Rev. Jana Troutman-Miller MDiv BCC Director, Professional Ethics Committee chair, Standards Committee member, Quality in Chaplaincy Care Committee member

Ex-officio, Patricia F. Appelhans JD Chief Executive Officer

APC™ BOARD OF DIRECTORS 2014-2015

NATIONAL OFFICE STAFFPatricia F. Appelhans JD Chief Executive Officer

Carol Pape CAE Chief Operating Officer

Donna Kraar CMP Conference and Meetings Manager

Michael Rotharmel IT Manager

Ewa Aksamit Certification Coordinator

Kim Clark Administrative Coordinator

Diane Gerard Membership Coordinator

Karen Parry Certification Coordinator

Heidi Staat Meetings and Education Coordinator

Beth Stalec Continuing Education and Administrative Coordinator

Members of the 2014-15 APC board included 1st row: Jeff Murphy, Darryl Owens, Margie Atkinson, Kimberly Murman; 2nd row: Jana Troutman-Miller, Jan McCormack, Martha Rucker; 3rd row: Floyd O’Bryan, Jeff Garland, Daniel Grossoehme; 4th row: Ron Oliver, Joe Perez, Pat Appelhans; Not Pictured: John Simon.

Chaplain Refat Abukhdeir BCC

Chaplain Nancy Adams BCC

Chaplain Clark Aist RBC

Chaplain Agusteen Annam BCC

Ms. Patricia Appelhans JD

Mr. Joseph Archie

Rev. Abigail Atkins

Dr. Mary-Margaret Atkinson BCC

Chaplain Robert Backis BCC

Rev. S. B. Bagley RBC

Chaplain Royce Ballard BCC

Chaplain Melba Banks BCC

Rev. Deborah Barr

Chaplain Willard Bartlett RAC

Father Joseph Bathke RBC

Dr. Martha Beck

Rev. Kathie Bender Schwich

Rev. Louis Bier RBC

Chaplain Willard Blackall

Ms. Joan Blagg

Rev. Peggy Block RBC

Dr. Nadine Blum BCC

Rev. CarolSue Borkholder BCC

Dr. Marcus Bramblett RBC

Rev. James Brandis BCC

Rev. Thomas Brenner RBC

Rev. Gloria Brown BCC

Dr. Linda Brown BCC-HPCC

Rev. Rozanne Bruins RBC

Rev. Susan Bryan

Rev. Jack Bunde RBC

Rev. Dr. Kenneth Burcham RBC

Rev. George Burn RBC

Chaplain Kathleen Busby BCC

Dr. Robert Carlson RBC

Chaplain Saundra Casey BCC

Rev. Dr. Clyde Cassimy BCC

Rev. Roger Cauthon

Rev. Carolann Celella

Rev. Lorraine Chamberlain

Chaplain Belinda Chandler BCC

Rev. Andrew Chao BCC

Rev. Mardie Chapman BCC

Chaplain Randall Chapman BCC

Rev. Dr. Ann Charlescraft BCC

Rabbi Joel Chazin BCC

Chaplain Janet Clark RBC

Chaplain Ray Cooley RBC

Rev. Rhonda Cooper BCC

Chaplain Judith Crabb PBCC

Chaplain James Crary

Rev. Kevin Crowder BCC

Rev. Terry Culbertson BCC

Chaplain Kurt Danga-Storm BCC

Rev. Charles Day RBC

Mrs. Kitty Denton

Chaplain Claire DeStefano RBC

Father Joseph Determan RBC

Chaplain John Dillingham RBC

Rev. George Doebler RBC

Chaplain Susan Douglas PBCC

Rabbi James Dvorin BCC

Rev. Peter Dyck BCC

Rev. Robert Eagle RBC

Rev. Brand Eaton BCC

Rev. Jude Egbeji BCC

Rev. James Elrod RBC

Chaplain Carolynne Fairweather BCC

Dr. Hugh Flemming RBC

Rev. Dr. Sarah Fogg BCC

Rev. Joseph Foster RBC

Rev. Gerald Friest RBC

Rev. Lillian Galphin BCC

Rev. Dr. Jeffery Garland BCC

Chaplain Sam Geli RBC

Chaplain Anne Gentile

Rev. Shawn Gerber BCC

Rev. John Gleason RBC

Rev. Elizabeth Glidden RAC

Chaplain Ellen Good

Rev. William Goodale BCC

Rev. Sharon Greene BCC

Chaplain Carl Greenawald RBC

Chaplain Phyllis Greene

Rev. Robert Grigsby RBC

Dr. Alexandra Guliano BCC

Chaplain Paul Haberstock RBC

Chaplain Ann Healey

Rev. William Herron

Chaplain Malcolm Hoffman RBC

Rev. Janet Hogstrom BCC

Chaplain Judith Holding ACC

Chaplain Lawrence Holst RBC

Rev. Anne Huey BCC

Chaplain Brian Hughes BCC

Rev. Brian Hurley BCC

Rev. Louise Hutchinson

Chaplain Daniel Itzler

Chaplain Steven Jackson RBC

Rev. Susan Jacques BCC

Chaplain John Jamison

Rev. Paul Janke RAC

Inclusivity • Diversity • Multifaith • Sacred

DONORSNovember 1, 2014- October 31, 2015

With the generous support of our donors, APC™ promotes quality chaplaincy care

of all persons in need by developing continuing education to strengthen professional

excellence, establishing standards for board certification and professional practice,

and providing essential information, knowledge and resources to chaplaincy

professionals and institutions in which they serve.

Blessing • Clarity • Renewal • Listen • Comfort

Rev. George Jarrell

Ms. Lisa Jennings

Rev. Dr. Mary Jensen BCC

Rev. Patricia Jimenez RBC

Rev. Dr. Carole Johannsen BCC

Rev. David Johnson BCC

Ms. Bronwen Jones

Chaplain Garrett Kamerling RBC

Chaplain Lenne Keithley RBC

Chaplain William Killian RBC

Rev. Sharon Kim RBC

Rev. Deana Kirby BCC

Chaplain Alan Knappenberger

Rev. Linda Knight BCC

Rev. Marty Knorre RBC

Rev. Immanuel Krishnan BCC

Rabbi Lowell Kronick BCC

Dr. Rodney Kruse BCC

Chaplain Peter Kuhn BCC

Chaplain Phillip Lamar BCC

Rev. Sara Lamar-Sterling

Father Ronald Lawson RBC

Rev. Dr. Timothy Ledbetter BCC

Rev. Garth Lehman RBC

Rev. Arthur Lillicropp

Rev. Harry Litzenberg RBC

Chaplain Ines Lowe BCC

Chaplain Otis Lumpkin RBC

Rev. Janet Lundblad BCC

Rev. Robert Mader RAC

Rev. Monta Maki BCC

Rev. Craig Malbon

Chaplain Malcolm Marler BCC

Chaplain Angela Maves

Rev. Karl McBride BCC

Rev. Quincyetta McClain BCC

Chaplain Linda McComb BCC

Rev. Dr. Janet McCormack BCC

Dr. David McCurdy BCC

Chaplain Mary McEntire RBC

Rabbi Harry McFlicker

Rev. Kathryn McLean BCC

Rev. John Mills ACC

Chaplain Dick Millspaugh BCC

Chaplain Leigh Min BCC

Chaplain Robert Morgan RBC

Chaplain Barry Morris BCC

Rev. Kate Morse BCC

Rev. Margaret (Peggy) Muncie BCC

Chaplain Jerry Muncy BCC

Rev. Kimberly Murman BCC

Rev. Jeffery Murphy BCC

Chaplain James Myers

Rev. David Nicholson RBC

Rev. Dr. Hiltrude Nusser-Telfer RBC

Chaplain James Oakland RBC

Rev. Robert Obol

Rev. Floyd O’Bryan RBC

Rev. Theresa Odhiambo

Rev. Gabriel Ojih BCC

Rev. Ronald Oliver BCC

Mrs. Marcia Osterkamp

Rev. Darryl Owens BCC

Chaplain Marilou Pabellon BCC

Rev. Donald Patterson BCC

Chaplain Mark Pell BCC

Chaplain Joseph Perez BCC

Rev. Peggy Pfeffer

Rev. Penny Phillips BCC

Chaplain T. Ponce RBC

Chaplain Peter Poulos BCC

Chaplain Carl Price RBC

Chaplain Nash Pwol BCC

Rev. Scott Railsback

Rev. Roger Rider RBC

Pastor Jose Rivera BCC

Dr. Ronald Ropp RBC

Rev. Martha Rucker BCC

Chaplain F. Ruf RAC

Chaplain Matthew Sanders BCC

Rev. Dr. Irene Scaramazza BCC

Chaplain Barbara Schultze BCC

Chaplain Fred Self

Chaplain Rozann Shackleton RBC

Rev. Carol Shaffer BCC

Chaplain Thomas Shaffer RBC

Chaplain Rhonda Shannon

Chaplain John Shaw RBC

Rev. John Simon BCC

Chaplain Dennis Smith BCC

Chaplain Ralph Smith RBC

Rev. Milton Snyder RBC

Chaplain Satoe Soga BCC

Rev. James Sonda BCC

Chaplain Virgil Sprunger RBC

Rev. David Stanford RBC

Chaplain Liso Starrett RBC

Chaplain James Stephens RBC

Rev. Eileen Stone BCC

Rev. Thomas (Tom) Struck

Chaplain Carolyn Strzyzykowski BCC

Rev. Dr. Pamela Taylor-Glass BCC

Rev. Mary Thiel BCC

Chaplain Vimala Thomas BCC

Chaplain Timothy Thompson PBCC

Chaplain Patricia Tillman PBCC

Chaplain Mark Tjepkema RBC

Chaplain Jana Troutman-Miller BCC

Chaplain Elizabeth Tsang RBC

Rev. Dale Tutje

Rev. Wayne Van Kampen BCC

Rev. Betty Vander Laan BCC

Rev. Teunisje Velthuizen BCC

Father Raphael Villareal

Rev. John Watkins RBC

Chaplain Mitchell Watson

Chaplain Bob Wedergren RBC

Rev. Kimberly Weir

Rev. Daniel Wenger RBC

Rev. Ruthanne Werner RBC

Rev. Donald Williams BCC

Chaplain James Williams BCC

Rev. Cassandra Wilson

Chaplain Joy Winter

Chaplain M. Wirpsa BCC

Chaplain C.H. (Skip) Wisenbaker BCC

Chaplain David Wolfe BCC

Chaplain Bobby Wright

Rev. Dr. Cheong-Mo Yang BCC

Rev. Vickie Yoder BCC

In Honor of

In memory of Pat Appelhans' brother in law Gerry and Dick Cathell’s mother – Rev. Valerie Storms BCC

In Honor of

In honor of the APC Board of Directors as well as the National Office Staff — Rev. Valerie Storms BCC

APC™ & BCCI™ Support and RevenueMember dues $529,753 31%Certification maintenance $544,721 32%Conferences $337,860 20%Contributions $46,532 3%BCCI Application fees $88,635 5%Communication and publications $68,823 4%Education $110,976 6%Interest and dividends $29,989 2%Realized gain on investments $(4,877) 0%Unrealized loss on investments $(37,254) -2%

Total $1,715,158 100%

APC™ & BCCI™ ExpensesProgram services $1,195,180 78%General & administrative $331,825 22%Fundraising $11,314 1%

Total $1,538,319 100% The data shown in the charts is taken from the appropriate line items in the audited financial statements.

Evidence-based • Holistic • Interdisciplinary

The mission of the Association of Professional Chaplains™ is to promote quality

chaplaincy care through advocacy, education, professional standards and service to

our members.

APC™ MISSION

Values• Dignity and worth of all persons.• Faith as an essential dimension of wholeness.• Chaplaincy care of persons, communities, organizations

and systems.• Inclusivity and diversity.• Justice and equality for all.• Professional competency and ethical practice.

Vision• Strengthen the multifaith and multicultural professional

competency of chaplains.• Empower chaplains to demonstrate quality outcomes to

those whom they serve.• Demonstrate the distinctive value of professional

chaplaincy, which can be understood by external stakeholders.

• Collaborate with accrediting and hiring institutions, as well as other organizations with which we have a common interest, in order to promote professional chaplaincy.

Mission Fulfillment: Financial Overview of APC™ and BCCI™ Activities for 2014-2015

ASSOCIATION OF PROFESSIONALCHAPLAINS, INC.

AND BOARD OF CHAPLAINCY

CERTIFICATION, INC.

Consolidated Financial Statements and Supplementary Information

As of October 31, 2015 andfor the Year then Ended

Association of Professional Chaplains, Inc.and

Board of Chaplaincy Certification, Inc.

Annual Financial Report

Table of Contents

Independent Auditor’s Report ..........................................................................................................1 - 2

Consolidated Financial Statements

Statement of Financial Position.......................................................................................................3

Statement of Activities ...................................................................................................................4

Statement of Cash Flows .................................................................................................................5

Notes to Consolidated Financial Statements ..................................................................................6 - 14

Supplementary Information

Consolidating Statements of Financial Position............................................................................15

Consolidating Statements of Activities .........................................................................................16

Consolidating Statements of Functional Expenses........................................................................17

Desmond &Ahern, Ltd.CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS

Independent Auditor’s Report

To the Board of Directors ofAssociation of Professional Chaplains, Inc. andBoard of Chaplaincy Certification, Inc.Hoffman Estates, Illinois

We have audited the accompanying consolidated financial statements of the Association of Professional Chaplains, Inc. and Board of Chaplaincy Certification, Inc. (nonprofit organizations), which comprise the consolidated statement of financial position as of October 31, 2015 and the related consolidated statements of activities, and cash flows for the year then ended, and the related notes to the consolidated financial statements. We have previously audited the Association of Professional Chaplains, Inc. and Board of Chaplaincy Certification, Inc.’s 2014 consolidated financial statements, and we expressed an unmodified audit opinion on those audited financial statements in our report dated February 20, 2015. In our opinion, the summarized comparative information presented herein as of and for the year ended October 31, 2014, is consistent, in all material respects, with the audited consolidated financial statements from which it has been derived.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these consolidated 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 consolidated financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtainreasonable assurance about whether the consolidated financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the consolidated financial

10827 S. WESTERN AVENUE, CHICAGO, IL 60643-3206 • PHONE 773-779-4720 • FAX 773-779-8310

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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 consolidated financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Association of Professional Chaplains, Inc. and Board of Chaplaincy Certification, Inc. as of October 31, 2015, 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 Matters

Our audit was conducted for the purpose of forming an opinion on the consolidated financial statements as a whole. The accompanying supplementary information, as listed in the table of contents, is presented for purposes of additional analysis and is not a required part of theconsolidated 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 theconsolidated 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 directly to the underlying accounting and other records used to prepare the consolidated financial statements or to the consolidated 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 consolidated financial statements as a whole.

March 11, 2016Chicago, IL

See independent auditor's report and notes to the consolidated financial statements.-3-

ASSOCIATION OF PROFESSIONAL CHAPLAINS, INC. AND BOARD OF CHAPLAINCY CERTIFICATION, INC.CONSOLIDATED STATEMENT OF FINANCIAL POSITIONAs of October 31, 2015 (with comparative totals for 2014)

2015 2014AssetsCurrent Assets Cash and equivalents 685,881$ 642,821$ Investments 1,086,530 1,113,620 Accounts receivables 300 1,555 Inventory 9,427 12,102 Prepaid expenses 72,316 57,136 Total current assets 1,854,454 1,827,234

Property and Equipment Furniture and fixtures 288,253 256,196 Less accumulated amortization and depreciation (237,414) (215,779) Net property and equipment 50,839 40,417

Other Assets Cash, permanently restricted 57,869 57,838 Total Assets 1,963,162$ 1,925,489$

Liabilities and Net AssetsLiabilities Accounts payable and accrued liabilities 9,423$ 7,968$ Accrued expenses 74,016 70,142 Deferred dues and webinar fees 276,665 233,178 Deferred certification income 212,982 218,265 Deferred rent 5,953 22,360 Total Liabilities 579,039 551,913

Net AssetsUnrestricted General operating 1,249,916 1,260,894 Board designated 72,171 50,953 Total unrestricted net assets 1,322,087 1,311,847

Temporarily restricted 4,167 3,891 Permanently restricted 57,869 57,838 Total Net Assets 1,384,123 1,373,576 Total Liabilities and Net Assets 1,963,162$ 1,925,489$


ASSOCIATION OF PROFESSIONAL CHAPLAINS, INC. AND BOARD OF CHAPLAINCY CERTIFICATION, INC.CONSOLIDATED STATEMENT OF ACTIVITIESFor the Year Ended October 31, 2015 (with comparative totals for 2014)

ConsolidatedTemporarily Permanently 2015 Total

Unrestricted Restricted Restricted Total 2014Support and RevenueMembership dues 529,753$ -$ -$ 529,753$ 504,421$ Certification maintenance 544,721 - - 544,721 509,922 Conferences 337,860 - - 337,860 284,382 Contributions 46,532 - - 46,532 35,916 Application fees 88,635 - - 88,635 97,593 Communication and publications, net of cost of goods sold of $8,334 68,823 - - 68,823 73,942 Education 110,976 - - 110,976 119,380 Interest and dividends 29,682 276 31 29,989 24,506 Realized gain on investments (4,877) - - (4,877) 13,343 Unrealized loss on investments (37,254) - - (37,254) (11,711) Miscellaneous - - - - 843 Total support and revenue 1,714,851 276 31 1,715,158 1,652,537

ExpensesProgram services 1,203,943 - - 1,203,943 1,195,180 General and administrative 471,255 - - 471,255 331,825 Fundraising 29,413 - - 29,413 11,314 Total expenses 1,704,611 - - 1,704,611 1,538,319

Change in net assets 10,240 276 31 10,547 114,218

Net assets, beginning of year 1,311,847 3,891 57,838 1,373,576 1,259,358 Net assets, end of year 1,322,087$ 4,167$ 57,869$ 1,384,123$ 1,373,576$


ASSOCIATION OF PROFESSIONAL CHAPLAINS, INC. AND BOARD OF CHAPLAINCY CERTIFICATION, INC.CONSOLIDATED STATEMENT OF CASH FLOWSFor the Year Ended October 31, 2015 (with comparative totals for 2014)

2015 2014Operating ActivitiesChange in net assets 10,547$ 114,218$ Adjustments to reconcile change in net assets to net cash provided by operating activities Depreciation and amortization 21,635 19,106 Net unrealized/realized (gain) loss on investments 42,131 (1,632) Contribution restricted to endowment (31) (79) Change in assets - decrease (increase) Accounts receivable 1,255 1,780 Change in inventory 2,675 (4,174) Prepaid expenses (15,180) (12,178) Change in liabilities - increase (decrease) Accounts payable and accrued expenses 5,329 (6,589) Deferred membership dues and webinar fees 43,487 167,683 Deferred rent (16,407) (12,108) Deferred certification income (5,283) 183,935 Total cash provided by operating activities 90,158 449,962

Investing ActivitiesPurchase of fixed assets (32,057) (15,107) Net purchases of investments (15,010) 42,996 Total cash (used in) provided by investing activities (47,067) 27,889

Net increase in cash 43,091 477,851 Cash and equivalents, beginning of year 700,659 222,808Cash and equivalents, end of year 743,750$ 700,659$

Summary of Cash and EquivalentsCurrent assets 685,881$ 642,821$ Permanently restricted cash 57,869 57,838

743,750$ 700,659$

Unrelated business income tax paid during year 5,803$ 13,777$

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTSASSOCIATION OF PROFESSIONAL CHAPLAINS, INC. ANDBOARD OF CHAPLAINCY CERTIFICATION, INC.October 31, 2015

Note 1 – Nature of Operations and Summary of Significant Accounting Policies

Nature of OperationsThe Association of Professional Chaplains, Inc. (APC) is a multi-faith membership organizationestablished to promote and develop pastoral care and professional chaplaincy as well as serve its membership through education and additional services. This tax-exempt, nonprofit membership association was organized and incorporated under the laws of the State of Illinois and while APCwas officially founded in 1998, the philosophy and mission of APC was encompassed in several earlier associations since 1946. APC promotes the establishment and development of spiritual care of persons as an essential dimension of total care and also provides standards for professional competency, public advocacy, professional collegiality, and networking. With currently over 5,000 members, primarily in the United States, the major revenue sources are membership dues and conference fees.

The Board of Chaplaincy Certification, Inc. (BCCI) is a non-profit organization whose purpose is to foster excellence in chaplaincy through board certification. This tax-exempt, nonprofit organization was organized and incorporated under the laws of the State of Illinois and was officially founded in 1987. In the 2009 fiscal year BCCI became responsible for a certification program previously run by APC.

Consolidated Financial StatementsThe accompanying financial statements reflect the consolidation of the Association of Professional Chaplains, Inc. and the Board of Chaplaincy Certification, Inc. All material inter-organizational accounts and transactions have been eliminated in consolidation.

Basis of AccountingThe accounts and financial statements are maintained on the accrual basis of accounting and accordingly, reflect all significant accounts receivable, payable, and other liabilities.

Basis of PresentationThe Organizations’ report information regarding financial position and activities according to three classes of net assets: unrestricted, temporarily restricted, and permanently restricted net assets, as required by Generally Accepted Accounting Principles (GAAP).

Use of EstimatesThe preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of the revenues, expenses, gains, losses, and other changes in net assets during the reporting period. Actual results could differ from those estimates.

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Note 1 – Nature of Operations and Summary of Significant Accounting Policies (cont.)

Income TaxAPC has been granted an exemption from Federal income taxes pursuant to Section 501(c)(3) of the Internal Revenue Code. BCCI has been determined to be exempt from Federal income taxes pursuant to Section 501(c)(6) of the Internal Revenue Code. The tax exempt purpose of the Organizations and the nature in which they operate is described in the first paragraph of Note 1. The Association and the Board continue to operate in compliance with their tax exempt purpose.

APC's activities related to job opportunity postings on their website are subject to unrelated business income tax. For the year ended October 31, 2015, APC has incurred $9,936 of income tax expense related to this activity.

The annual tax returns filed with federal and state governments are subject to examination for the statutory periods October 31, 2012 through 2015.

Cash and Equivalents and Concentration of Credit RiskCash and equivalents consists of deposits, including money market accounts, in insured accounts and short-term and highly liquid investments. At October 31, 2015, the Organizations’ cash accounts exceeded insured limits of the Federal Deposit Insurance Corporation by $137,808.

InvestmentsInvestments consist of corporate bond funds and market index funds, and are recorded at the fair market value. The fair market value of investments is based on quoted market prices. Realized and unrealized gains and losses are reflected in the Statement of Activities.

Accounts ReceivableAccounts receivable are stated at the amount management expects to collect from outstanding balances. Management considers accounts receivable to be fully collectible.

Prepaid ExpensesPrepaid expenses are expenditures made for an event, product or service that will occur or be utilized subsequent to year end.

InventoryInventory consists of novelty items and is stated at cost.

Property and EquipmentExpenditures for long-lived assets and items which substantially increase the useful lives of existing assets are recorded at cost. APC provides for depreciation and amortization on the straight-line method at rates designed to depreciate the costs of assets over estimated useful lives of three to seven years.

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Note 1 – Nature of Operations and Summary of Significant Accounting Policies (cont.)

Deferred Dues and Webinar FeesMembership dues and webinar fees collected in advance have been included in deferred revenue in the accompanying consolidated statement of financial position. Such deferred revenue is substantially recognizable within one year.

Support and RevenueThe Organizations report gifts of cash and other assets as restricted support if they are received with donor stipulations that limit the use of the donated assets. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. If a restriction is fulfilled in the same time period in which the contribution is received, the Organizations’ report the support as unrestricted.

Membership due are recognized as revenue over the applicable membership period. The dues are recorded as deferred revenue until recognized as revenue. Contributions are recognized as revenue when they are received or unconditionally pledged.

Conference fees are recognized as revenue in the period when the conference is held. Fees received for future conferences are included in deferred revenue.

Functional ExpensesThe costs of providing the various programs and activities are presented on a functional basis in an accompanying supplemental statement. Expenses, which are easily and directly associated with a particular program or supporting service, are allocated directly to that functional category. Certain expenses such as salaries, benefits and office costs have been allocated among the various programs and supporting services benefited.

A summary of functional expenses for APC only for the year ending October 31, 2015 is as follows:

Program 1,120,086$

General and administrative 455,052

Fundraising 29,413

1,604,551$

Note 2 – Fair Value Measurements and Investments

Generally Accepted Accounting Principles defines fair value as the price that would be received for an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants on the measurement date.

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Note 2 – Fair Value Measurements and Investments (cont.)

Generally Accepted Accounting Principles 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. The standard describes three levels of inputs that may be used to measure fair value:

Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date.

Level 2: Significant other observable inputs other then Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

Level 3: Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability.

In many cases, a valuation technique used to measure fair value includes inputs from multiple levels of the fair value hierarchy. The lowest level of significant input determines the placement of the entire fair value measurement in the hierarchy.

The fair value of debt and equity investments that are readily marketable are determined by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs) or by quoted market prices of similar securities with similar due dates or matrix pricing, This is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on securities’ relationship to other benchmark quoted securities (Level 2 inputs).

Assets Measured on a Recurring BasisAssets measured at fair value on a recurring basis are summarized below:

Level 1 Level 2 Level 3

Assets - Investments 1,086,530$ -$ -$

Level 1 Level 2 Level 3

Assets - Investments 1,113,620$ -$ -$

Fair Value Measurements at October 31, 2015

Fair Value Measurements at October 31, 2014

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Note 2 – Fair Value Measurements and Investments (cont.)

A summary of investments at October 31, are as follows:

2015 2015 2014

Cost Market Value Market Value

Association

Equities 174,577$ 220,129$ 134,673$

Fixed income 618,341 570,599 617,602

792,918 790,728 752,275

Board

Fixed income 305,451 295,802 361,345

Total investments 1,098,369$ 1,086,530$ 1,113,620$

Note 3 – Prepaid Expenses

Prepaid expenses October 31, 2015 consists of:

Conferences 27,038$

Insurance 14,466

Other 30,812

72,316$

Note 4 – Designated and Restricted Net Assets

Changes in net assets for the fiscal year ending October 31, 2015:

Permanently

Board Temporarily Restricted

Designated Restricted Endowment Total

Net assets, beginning of year 50,953$ 3,891$ 57,838$ 112,682$

Investment return

Investment income - 276 31 307

Total investment return - 276 31 307

Contributions - - - -

Appropriation of assets

for expenditure 21,218 - - 21,218

Net assets, end of year 72,171$ 4,167$ 57,869$ 134,207$

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Note 4 – Designated and Restricted Net Assets (cont.)

Net asset composition by type of fund at October 31, 2015 are as follows:

Permanently

Board Temporarily Restricted

Designated Restricted Endowment Total

Board Designated Funds 72,171$ -$ -$ 72,171$

Mundhenke Mission & Programs - 4,167 37,869 42,036

Philips Endowed Lecture - - 20,000 20,000

Total Funds 72,171$ 4,167$ 57,869$ 134,207$

Board designated net assets at October 31, 2015 of $72,171 represent designations approved by the board. There are three designated purposes:

Operational Research and

Reserves Development Total

Net assets, beginning of year 40,000$ 10,953$ 50,953$

Appropriation of assets

for expenditure 42,518 - 42,518

Expenditures

Office relocation - - -

Marketing (21,300) - (21,300)

Net assets, end of year 61,218$ 10,953$ 72,171$

Board Designated

The permanently restricted net assets are:

Mundhenke Mission & Programs: The Fund’s purpose is to financially support the Association of Professional Chaplain’s mission and programs with a preference for supporting the speaker for the Anton Boisen and Russell Dicks Memorial Lecture.

Phillips Endowed Lecture: The Fund’s purpose is to defray the costs of a key speaker chosen by the Association to lecture at each Annual Conference arranged through the Association to motivate its members to achieve excellence in the personal and spiritual skills required of them in their ministries. This lecture is to be known and publicized by the Association at the “Charles and Shirley Phillips Endowed Lectures.”

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Interpretation of Relevant Law for Endowments

The governing body has interpreted the Uniform Prudent Management of Institutional Funds Act ("UPMIFA") as requiring the preservation of the fair value of the original gift as of the gift date of the donor-restricted endowment funds absent explicit donor stipulations to the contrary. As a result of this interpretation, the Association classifies as permanently restricted net assets (a) the original value of gifts donated to the permanent endowment, (b) the original value of subsequent gifts to thepermanent endowment, and (c) accumulation to the permanent endowment made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added to the fund.

The remaining portion of the donor-restricted endowment fund that is not classified in permanently restricted net assets is classified as temporarily restricted net assets until those amounts are appropriated for expenditure by the Association in a manner consistent with the standard of prudence prescribed by UPMIFA. In accordance with UPMIFA, the Association considers the following factors in making a determination to appropriate or accumulate donor-restricted endowment funds:

(1) The duration and preservation of the fund(2) The purposes of the Association and the donor-restricted endowment fund(3) General economic conditions(4) The possible effect of inflation and deflation(5) The expected total return from income and the appreciation of investments(6) Other resources of the Association(7) The investment policies of the Association

Return Objectives and Risk Parameters

The Association has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by it endowment while seeking to maintain the purchasing power of the endowment assets. Endowment assets include those assets of donor-restricted funds that the Association must hold in perpetuity or for a donor-specified period as well as board-designated funds. Under this policy, as approved by the Board of Directors, the endowment assets are invested in a manner that is intended to produce results that exceed the price and yield results of the S&P 500 index while assuming a moderate level of investment risk. The Association expects its endowment funds, over time, to provide an average rate of return .25% to 5% annually. Actual returns in any given year may vary from this amount.

Strategies Employed for Achieving Objectives

To satisfy its long-term rate -of-return objectives, the Association relies on a total return strategy in which investment returns are achieved through current yield (interest and dividend). The Association places a greater emphasis on fixed income investments to achieve its long-term return objectives within prudent risk constraints.

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Spending Policy and How the Investment Objectives Relate to Spending Policy

The Association has a policy to set spending equal to the total return of the portfolio value each year unless specific endowment agreements limit the spending amount. In establishing this policy, the Association considered preservation of the principal on its endowment. Therefore, these funds may tend toward a more conservative investment strategy. This is consistent with the Association's objective to maintain the purchasing power of the endowment assets held in perpetuity or for a specified term as well as the provide additional real growth through new gifts and investment return.

Note 5 – Retirement Plans

The Association maintains a qualified 403(b) plan that covers eligible employees. Eligible employees make deferrals under the terms of the plan. The Association determines the employer contributions to the plan. The contributions for the year ended October 31, 2015 were $29,979.

Note 6 – Lease

The Association rents office space in Schaumburg, Illinois under a non-cancellable operating lease arrangement. The lease terms stipulate monthly rent in the amount of $6,629, plus annual escalations as defined in the lease agreement. The lease expired February 28, 2016. Rental and utilities expense for this lease included in the statement of activities for the fiscal year ended October 31, 2015 amounted to $95,418.

As the result of incentives executed at the lease inception, there is a difference between the rent expense using the straight line method over the term of the lease and the actual rent paid. The differences are recorded as deferred rent. Deferred rent at October 31, 2015 is $5,983.

The Association entered into a lease for office space in Hoffman Estates beginning November 1, 2015. The lease terms stipulate monthly rent in the amount of $4,186, plus annual escalations as defined in the lease agreement. The lease expires April 30, 2022.

Future minimum fiscal year payments under the office lease are as follows:

2016 62,863$

2017 52,288

2018 54,338

2019 56,389

2020 58,439

2021 60,490

2022 24,793

369,600$

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Note 7 – Future Commitments – Annual Conferences

APC has contracted with hotels to provide accommodations and services for the Annual Conferences in years 2016, 2017, 2019 and 2021. In the event of cancellation by the Association, cancellation fees could be assessed upon projected revenue lost by the hotels. An estimate of these fees for these conference is approximately $468,000.

Note 8 – Related Party

BCCI does not have staff of its own and pays APC for various services performed including managerial and program-related activities. For the year ended October 31, 2015, BCCI paid $177,057 to APC for these services.

Note 9 – Subsequent Events

For the year ended October 31, 2015, management has evaluated subsequent events through March 11, 2016, which is the date the financial statements were available to be issued. No subsequent events have been identified that are required to be disclosed.

SUPPLEMENTARY INFORMATION


ASSOCIATION OF PROFESSIONAL CHAPLAINS, INC. AND BOARD OF CHAPLAINCY CERTIFICATION, INC.CONSOLIDATING STATEMENT OF FINANCIAL POSITIONAs of October 31, 2015 (with comparative totals for 2014)

ConsolidatedConsolidated Total

APC BCCI Eliminations Total 2014AssetsCurrent Assets Cash and cash equivalents 352,935$ 332,946$ -$ 685,881$ 642,821$ Investments 790,728 295,802 - 1,086,530 1,113,620 Accounts receivables 300 - - 300 1,555 Inventory 9,427 - - 9,427 12,102 Prepaid expenses 72,201 115 - 72,316 57,136 Due from related party 406,225 - (406,225) - - Total current assets 1,631,816 628,863 (406,225) 1,854,454 1,827,234

Fixed assets Property and equipment 288,253 - - 288,253 256,196 Less accumulated depreciation (237,414) - - (237,414) (215,779) Net fixed assets 50,839 - - 50,839 40,417

Other Assets Cash, permanently restricted 57,869 - - 57,869 57,838 Total Assets 1,740,524$ 628,863$ (406,225)$ 1,963,162$ 1,925,489$

Liabilities and Net AssetsCurrent Liabilities Accounts payable 7,869$ 1,554$ -$ 9,423$ 7,968$ Accrued expenses 73,091 925 - 74,016 70,142 Deferred dues and webinar fees 276,665 - - 276,665 233,178 Deferred rent 5,953 - - 5,953 22,360 Deferred certification income - 212,982 - 212,982 218,265 Due to Association-related party - 406,225 (406,225) - - Total current liabilities 363,578 621,686 (406,225) 579,039 551,913

Net Assets Unrestricted (includes $72,171 1,314,910 7,177 - 1,322,087 1,311,847 board designated) Temporarily restricted 4,167 - - 4,167 3,891 Permanently restricted 57,869 - - 57,869 57,838 Total net assets 1,376,946 7,177 - 1,384,123 1,373,576 Total Liabilities and Net Assets 1,740,524$ 628,863$ (406,225)$ 1,963,162$ 1,925,489$


ASSOCIATION OF PROFESSIONAL CHAPLAINS, INC. AND BOARD OF CHAPLAINCY CERTIFICATION, INC.CONSOLIDATING STATEMENT OF ACTIVITIESFor the Year Ended October 31, 2015 (with comparative totals for 2014)

BCCI ConsolidatedTemporarily Permanently Consolidated Total

Unrestricted Restricted Restricted Unrestricted Eliminations Total 2014Support and RevenueMembership dues 529,753$ -$ -$ -$ -$ 529,753$ 504,421$ Certification maintenance - - - 544,721 - 544,721 509,922 Conferences 337,860 - - - - 337,860 284,382 Contributions 399,884 - - - (353,352) 46,532 35,916 Application fees - - - 88,635 - 88,635 97,593 Communication and publications, net of cost of goods sold of $4,172 68,823 - - - - 68,823 73,942 Education 110,976 - - - - 110,976 119,380 Management fees 177,057 - - - (177,057) - - Interest and dividends 19,992 276 31 9,690 - 29,989 24,506 Realized gain (loss) on investments 615 - - (5,492) - (4,877) 13,343 Unrealized (loss) on investments (30,169) - - (7,085) - (37,254) (11,711) Miscellaneous - - - - - - 843 Total support and revenue 1,614,791 276 31 630,469 (530,409) 1,715,158 1,652,537

ExpensesProgram services 1,120,086 - - 433,503 (349,646) 1,203,943 1,195,180 General and administrative 455,052 - - 195,640 (179,437) 471,255 331,825 Fundraising 29,413 - - 1,326 (1,326) 29,413 11,314 Total expenses 1,604,551 - - 630,469 (530,409) 1,704,611 1,538,319

Change in net assets 10,240 276 31 - - 10,547 114,218

Net assets, beginning of year 1,304,670 3,891 57,838 7,177 - 1,373,576 1,259,358 Net assets, end of year 1,314,910$ 4,167$ 57,869$ 7,177$ -$ 1,384,123$ 1,373,576$

APC


ASSOCIATION OF PROFESSIONAL CHAPLAINS, INC. AND BOARD OF CHAPLAINCY CERTIFICATION, INC.CONSOLIDATING STATEMENT OF FUNCTIONAL EXPENSESFor the Year Ended October 31, 2015 (with comparative totals for 2014)

ConsolidatedGeneral and General and Consolidated Total

Program Administrative Fundraising Total Program Administrative Fundraising Total Eliminations Total 2014Salaries 440,666$ 226,131$ 1,644$ 668,441$ -$ -$ -$ -$ -$ 668,441$ 581,371$ Employee benefits 71,070 36,471 265 107,806 - - - - - 107,806 100,305 Payroll taxes 33,311 17,094 124 50,529 - - - - - 50,529 51,564 Retirement contributions 19,763 10,142 74 29,979 - - - - - 29,979 28,490

564,810 289,838 2,107 856,755 - - - - - 856,755 761,730

Conferences, meetings, and workshops 327,409 12,628 - 340,037 72,884 1,093 - 73,977 414,014 386,489 Management fees - - - - 116,716 59,898 443 177,057 (177,057) - - Contributions to others 8,333 - - 8,333 232,930 119,539 883 353,352 (353,352) 8,333 - Dues and subscriptions 23,199 3,534 - 26,733 - - - - - 26,733 24,852 Equipment rental and maintenance 7,514 3,856 28 11,398 - - - - - 11,398 7,743 Insurance 4,959 2,545 19 7,523 - - - - - 7,523 6,271 Marketing - - 21,300 21,300 - - - - - 21,300 - Office 43,268 2,827 21 46,116 10,973 671 - 11,644 - 57,760 67,195 Office relocation - 5,093 - 5,093 - - - - - 5,093 - Other expenses 1,278 2,955 - 4,233 - - - - - 4,233 2,371 Outside services 765 4,298 3 5,066 - - - - - 5,066 3,915 Professional fees - 59,348 - 59,348 - 10,261 - 10,261 - 69,609 59,724 Promotion - - 5,567 5,567 - - - - - 5,567 6,065 Occupancy 66,649 34,201 249 101,099 - - - - - 101,099 99,380 Scholarships 2,250 - - 2,250 - - - - - 2,250 2,550 Staff development - 6,501 - 6,501 - - - - - 6,501 12,203 Information technology 19,681 10,173 66 29,920 - - - - - 29,920 31,511 Symposium - - - - - - - - - - 8,059 Travel 35,708 - - 35,708 - 4,178 - 4,178 - 39,886 30,622 Taxes - 9,936 - 9,936 - - - - - 9,936 8,533 Total expenses before depreciation 1,105,823 447,733 29,360 1,582,916 433,503 195,640 1,326 630,469 (530,409) 1,682,976 1,519,213

Depreciation 14,263 7,319 53 21,635 - - - - - 21,635 19,106 Total Expenses 1,120,086$ 455,052$ 29,413$ 1,604,551$ 433,503$ 195,640$ 1,326$ 630,469$ (530,409)$ 1,704,611$ 1,538,319$

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