braxton county senior citizens center, inc. … · 2015. 6. 30. · john burdettb &...

BRAXTON COUNTY SENIOR CITIZENS CENTER, INC.

INDEPENDENT AUDITORS' REPORT ANDRELATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2014

TABLE OF CONTENTS

PAGE

INDEPENDENT AUDITORS' REPORT

Statement of Financial PositionStatement of ActivitiesStatement of Functional ExpensesStatement of Cash FlowsNotes to Financial Statements

INDEPENDENT AUDITORS' REPORT ON SUPPLEMENTALINFORMATION

Schedule of RevenuesSchedule of Expenditures of State Awards

INDEPENDENT AUDITORS' REPORT ON COMPLIANCE AND INTERNALCONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OFFINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITHGOVERNMENT AUDITING STANDARDS

MANAGEMENT LETTER

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5-67

8-12

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14-1516

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JOHN BURDETTB & ASSOCIATES- C E R T I F I E D P U B L I C A C C O U N T A N T S

P.O. BOX 418 • BUCKHANNON, WV 26201 • (304) 472-3600 • FAX (304) 472-3601

INDEPENDENT AUDITORS' REPORT

To the Board of DirectorsBraxton County Senior Citizens Center, Inc.Sutton, West Virginia

We have audited the accompanying financial statements of Braxton County Senior CitizensCenter, Inc. a nonprofit organization), which comprise the statement of financial position as ofSeptember 30, 2014, and the related statements of activities and cash flows for the year thenended, and the related notes to the financial statements.

Management's Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statementsin accordance with accounting principles generally accepted in the United States of America; thisincludes the design, implementation, and maintenance of internal control relevant to thepreparation and fair presentation of financial statements that are free from material misstatement,whether due to fraud or error.

Auditor's ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. Weconducted our audit in accordance with auditing standards generally accepted in the United Statesof America. Those standards require that we plan and perform the audit to obtain reasonableassurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts anddisclosures in the financial statements. The procedures selected depend on the auditor's judgment,including the assessment of the risks of material misstatement of the financial statements, whetherdue to fraud or error. In making those risk assessments, the auditor considers internal controlrelevant to the entity's preparation and fair presentation of the financial statements in order todesign audit procedures that are appropriate in the circumstances, but not for the purpose ofexpressing an opinion on the effectiveness of the entity's internal control. Accordingly, we expressno such opinion. An audit also includes evaluating the appropriateness of accounting policies usedand the reasonableness of significant accounting estimates made by management, as well asevaluating the overall presentation of the financial statements.

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

OpinionIn our opinion, the financial statements referred to above present fairly, in all material respects, thefinancial position of Braxton County Senior Citizens Center, Inc.as of September 30, 2014, and thechanges in its net assets and its cash flows for the year then ended in accordance with accountingprinciples generally accepted in the United States of America.

Other Reporting Required by Government Auditing StandardsIn accordance with Government Auditing Standards, we have also issued our report dated June25, 2015, on our consideration of Braxton County Senior Citizens Center, Inc.'s internal controlover financial reporting and on our tests of its compliance with certain provisions of laws,regulations, contracts, and grant agreements and other matters. The purpose of that report is todescribe the scope of our testing of internal control over financial reporting and compliance and theresults of that testing, and not to provide an opinion on internal control over financial reporting oron compliance. That report is an integral part of an audit performed in accordance withGovernment Auditing Standards in considering Braxton County Senior Citizens Center, Inc.'sinternal control over financial reporting and compliance.

' Buckhannon, West VirginiaJune 25, 2015

BRAXTON COUNTY SENIOR CITIZENS CENTER, INC.STATEMENT OF FINANCIAL POSITION

SEPTEMBER 30, 2014

ASSETS

Cash and cash equivalentsAccounts receivableGrants receivablePrepaid expenses

Total current assets

Property and equipment, net

TOTAL ASSETS

832,717344,836108,255

3,185

1,288,993

3,215,097

$ 4,504,090

LIABILITIES

Current portion of long-term debtAccounts payableAccrued compensationAccrued payroll taxes

TOTAL LIABILITIES

72,455163,829122,296

5,573

364,153

NET ASSETS, unrestricted

TOTAL LIABILITIES AND NET ASSETS

4,139,937

$ 4,504,090

The accompanying notes are an integral part of this statement.3

BRAXTON COUNTY SENIOR CITIZENS CENTER, INC.STATEMENT OF ACTIVITIES

FOR THE YEAR ENDED SEPTEMBER 30, 2014

SUPPORT

GrantsFederal moniesState monies

Program service feesProgram IncomeInterest IncomeOther

TOTAL SUPPORT

UNRESTRICTED

$ 272,291452,897

3,116,99535,201

1,93155,814

3,935,129

EXPENSES

Program servicesSupport services

TOTAL EXPENSES

INCREASE IN NET ASSETS

NET ASSETS, BEGINNING OF YEAR

NET ASSETS, END OF YEAR

3,362,126197,927

3,560,053

375,076

3,764,861

$ 4,139,937


BRAXTON COUNTY SENIOR CITIZENS CENTER, INC.STATEMENT OF FUNCTIONAL EXPENSES


Program Services

FUNCTIONALEXPENSES

Personnel/manpowerContractual servicesTravelPrinting and suppliesRawfoodDisposablesConferences and trainingTransportationCommunications

and utilitiesMedical suppliesOtherInsuranceDepreciationRepairs & maintenanceInterest

Total FunctionalExpenses

CommunityCare/

MedicaidWaiver

$ 1,573,232808,812

90,9438,581

1,7027,898

24,9503,3207,8188,041

25,913

$ 2,561,210

LIFEProgram

$ 88,58050

1,74537,286

785,380

2,902503

576,640

5,029

$148,250

TitleNIB

$ 49,418

142

23216,252

988

12640

7,903

$ 75,587

TitleIIICC-1

$ 51,618100

2,23719,9772,247

19

9,045

75314

3,066

$ 89,076

TitleNIC C-2

$ 68,977100355846

20,0688,581

11,287

6,373

40

5,962

$ 122,589

Lighthouse

$ 124,330500120666

142

2,632608

855

666

$ 130,519

Title RadioMID Grant

$ 1,350 $ 49,547

68 1,259

66 1,870

3,060 2401,464

7 1

$ 4,551 $ 54,381

BRAXTON COUNTY SENIOR CITIZENS CENTER, INC.STATEMENT OF FUNCTIONAL EXPENSES (CONTINUED)


Program Services

TitleHIE

InsuranceBenefits

VeteransCare

FUNCTIONALEXPENSES

FAIR ACA

TotalProgramServices

SupportServices

Management& General

Total allAccounts

(MemorandumOnly)

Personnel/manpowerContractual servicesTravelPrinting and suppliesRawfoodDisposablesConferences and trainingTransportationCommunications

and utilitiesMedical suppliesOtherInsuranceDepreciationRepairs & maintenanceInterest

Total FunctionalExpenses

$ 14,748 $ 6,290

46180 1,297

17

478 56425233

335

1 25

$ 49,787

91517

26

2,10810269

1,116

943

$ 49,791150125349

60

1,666303

558

396

$ 37,864

733,966

1,624

12

1

$ 2,165,532809,71293,49857,39440,04510,8282,27640,817

55,2665,08812,05419,703

49,913

$ 10,469

120

744

385

19,524488

137,046981

28,170

$ 2,176,001809,71293,49857,51440,04510,8282,27641,561

55,6515,08831,57820,191137,04650,89428,170

$ 15,755 $ 8,511 $ 54,759 $ 53,398 $ 43,540 $ 3,362,126 $ 197,927 $ 3,560,053


BRAXTON COUNTY SENIOR CITIZENS CENTER, INC.STATEMENT OF CASH FLOWS


CASH FLOWS FROM OPERATING ACTIVITIES:Increase in net assetsAdjustments to reconcile changes in net assetsto net cash provided by operating activities:

Depreciation(Increase) decrease in operating assets:

Accounts receivableGrants receivablePrepaid expenses

Increase (decrease) in operating liabilities:Accounts payableAccrued compensationAccrued payroll taxes

NET CASH PROVIDED BY OPERATING ACTIVITIES

CASH FLOWS FROM INVESTING ACTIVITIES:Purchases of property and equipment

NET CASH USED IN INVESTING ACTIVITIES

CASH FLOWS FROM FINANCING ACTIVITIES:Re-Payment of long-term debt

NET CASH USED IN FINANCING ACTIVITIES

NET INCREASE IN CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS, beginning

CASH AND CASH EQUIVALENTS, ending

$ 375,076

137,046

(87,184)(3,174)2,353

140,26112,794

(16,124)

561,048

(536,833)

(536,833)

24,215

808,502

$ 832,717

Supplemental Disclosure:Interest paid $ 28,170


BRAXTON COUNTY SENIOR CITIZENS CENTER, INC.NOTES TO FINANCIAL STATEMENTS


Note 1. Summary of Significant Accounting Policies

Braxton County Senior Citizens Center, Inc. is a nonprofit organization whose purpose is toimprove the quality of life for senior citizens in Braxton County, West Virginia. The purpose ofthe Organization is to study and document the needs of the seniors, to encourage, promoteand aid in the establishment of programs for the seniors, to conduct programs of publiceducation on the problems of aging, to utilize opportunities to establish demonstrationprograms, and to implement state and local programs for the aging that no other agency isimplementing.

This summary of significant accounting policies of the Braxton County Senior Citizens Center,Inc. is presented to assist in understanding the Organization's financial statements. Thefinancial statements and notes are the representation of the management, who is responsiblefor their integrity and objectivity. These accounting policies conform to generally acceptedaccounting principles and have been consistently applied in the preparation of the financialstatements.

EstimatesIn preparing financial statements in conformity with accounting principles generally accepted inthe United States of America, management must make estimates based on future events thateffect the reported amounts of assets and liabilities, the disclosures of contingent assets andliabilities as of the date of the financial statements, and revenues and expenses during thereporting period. Actual results could differ from these estimates.

Grants ReceivableContributions/grants are recognized when the donor/grantor makes a promise to theOrganization that is, in substance, unconditional. Contributions that are restricted by thedonor/grantor are reported as increases in unrestricted net assets if the restrictions expire inthe fiscal year in which the contributions are recognized. All other donor/grantor restrictedcontributions are reported as increases in temporarily or permanently restricted net assetsdepending on the nature of the restrictions. When a restriction expires, temporarily restrictednet assets are classified to unrestricted net assets. The Organization uses the allowancemethod to determine uncollectible contributions/grants receivable. As of September 30, 2014,all grants receivable are deemed collectible.

Accounts ReceivableAccounts receivable represent amounts owed the Organization for services it provided underthe West Virginia Department of Health and Human Resources - Medicaid Waiver andCommunity Care Programs. In addition, the Organization uses the allowance method foraccounting for bad debts whereby an allowance for doubtful accounts is established based onthe realization of the accounts receivable at year end. As of September 30, 2014, theallowance for doubtful accounts is $30,171.

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BRAXTON COUNTY SENIOR CITIZENS CENTER, INC.NOTES TO FINANCIAL STATEMENTS (CONTINUED)


Note 1. Summary of Significant Accounting Policies (Continued)

Property and EquipmentProperty and equipment of the Organization is recorded at historical cost and all donatedproperty and equipment at fair market value. The Organization uses the straight line method ofdepreciating fixed assets over their estimated useful lives. All equipment purchased with grantmonies as identified on the statement of financial position must have approval from the grantoragency to dispose of such equipment and the method of disposition. The Organization hasadopted a capitalization policy in the amount of $ 1,000.

Income TaxesThe Organization is exempt from income taxes under the provisions of Internal Revenue CodeSection 501 (c)(3).

The Organization's Forms 990, Return of Organization Exempt from Income Tax, aregenerally subject to examination by the Internal Revenue Service for three years after they arefiled.

Grant MoniesGrant monies are received in two ways:

1- On a cost reimbursement basis for which the Organization request reimbursement formonies already spent. This is utilized for the Title III-B, Title III-D, Title III-E, InsuranceBenefits, Medication Management and LIFE program grant.

2- Title III-C monies are received on a meal reimbursement basis but not to exceed the totalgrant award. Upon completion of the grant year, any unexpended monies are restricted forfuture Title III-C program operating expenses.

Total federal and state grant revenues for the year ended September 30, 2014 was $ 272,291and $452,897 respectively.

Operating expenditures made against federal and state grants are subject to audit by thegrantor agency. These agencies may subsequently make adjustments to the grant asoriginally awarded due to their audit findings.

All federal monies received and net assets are restricted for use in those programs sponsoredby the federal grants.



Note 1. Summary of Significant Accounting Policies (Continued)

Cash and Cash EquivalentsFor purposes of the statement of cash flows, the Organization considers all highly liquid debtinstruments purchased with a maturity of three months or less to be cash and cashequivalents.

Memorandum TotalsThe accompanying financial statements reflect totals of all net assets and activities. The totalsare shown for memorandum purposes only and do not reflect the elimination of interagencyactivities using principles of consolidation.

Note 2. Grants Receivable

Grants receivable consisted of the following at September 30, 2014:

FAIRTitle III-BTitle III-CTitle III-ELIFE GrantLighthouseRadio Grant5310 GrantMarketplace Assistor Program

$ 12,57917,0555,2831,102

38,36425,536

2,2782,2233,835

$ 108,255

Note 3. Property and Equipment, net

Property and equipment consisted of the following at September 30, 2014:

LandBuildingVehiclesEquipment

Less accumulated depreciation

Net property and equipment

$ 485,1523,281,160

377,388123,642

4,267,3421,052,245

$ 3,215,097

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Note 4. Support Concentration

The Braxton County Senior Citizens Center, Inc. receives approximately 80% of its supportfrom the West Virginia Department of Health and Human Services for providing services underthe Medicaid Waiver and Community Care programs. Any significant reduction in the level ofsupport from these sources could have a material effect on the Organization's programs andactivities.

Note 5. Concentration of Credit Risk

The Organization does business with two financial institutions. The cash balances in thesefinancial institutions were over the federally insured amount of $ 250,000. The balances onSeptember 30, 2014 with these institutions were $ 832,717 of which only $ 500,000 wasinsured by FDIC. The bank has pledged securities to secure deposits in excess of FDIC limit.

Note 6. Long-Term Debt

Long-term debt consists of the following as of September 30, 2014

Bank of Gassaway

7.50% installment note maturing 1/20/23, monthlypayments of $ 13,905.18 secured by real estate.

Less: current portion

Noncurrent portion

$ 72,455

72,455

$ -0-

Scheduled maturities at September 30, 2014 are as follows:

September 30,2015 $ 72,455

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Note 7. Subsequent Events

Management has evaluated subsequent events through June 25, 2015, the date which thefinancial statements were available to be issued.

Note 8. Contingent Liabilities

In the normal course of operations, the Organization receives grant funds from variousFederal and State agencies. The grant programs are subject to audit by agents of thegranting authority, the purpose of which is to ensure compliance with conditionsprecedent to the granting funds. Any liability for reimbursement which may arise as theresult of these audits is not believed to be material.

The Center participates in the West Virginia Public Employees Insurance Agency(PEIA) for health insurance. The Organization does not provide post retirement healthbenefits. However, PEIA shows a liability of $234,031 at September 30, 2014 for postretirement benefits. The Organization does not expect to have to pay this liability.

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ADDITIONAL INFORMATION

JOHN BURDETTE & ASSOCIATES- C E R T I F I E D P U B L I C A C C O U N T A N T S -


INDEPENDENT AUDITOR'S REPORT ONSUPPLEMENTAL INFORMATION

To the Board of DirectorsBraxton County Senior Citizens Center, Inc.Sutton, West Virginia

Our report on our audit of the basic financial statements of the Braxton County Senior CitizensCenter, Inc. for the year ended September 30, 2014 appears on page 1 and 2. We conducted ouraudit in accordance with auditing standards generally accepted in the United States of Americaand the standards applicable to financial audits contain in Government Auditing Standards, issuedby the Comptroller General of the United States, for the purpose of forming an opinion on the basicfinancial statements taken as a whole. The schedule of revenues and schedule of expenditures ofstate awards are presented for purposes of additional analysis and are not a required part of thebasic financial statements. Such information has been subjected to the auditing procedures appliedin the audit of the basic financial statements and, in our opinion, is fairly stated in all materialrespects in relation to the basic financial statements taken as a whole.

Buckhannon, West VirginiaJune 25, 2015

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BRAXTON COUNTY SENIOR CITIZENS CENTER, INC.SCHEDULE OF REVENUES


GRANT REVENUES

Federal moniesState moniesState LIFE allocated

Total Grant Revenues

OTHER REVENUES

Program service feesProgram incomeInterest incomeOther

Total Other Revenues

Total Revenues

CommunityCare/

MedicaidWaiver

3,106,859

DirectLIFE

ProgramOther

ProgramsTitle1MB FAIR

3,371

Lighthouse

$ $ $207,033(58,213)

148,820

6,58542,327

48,912

$ 29,53021,57618,475

69,581

$57,030

57,030

124,931

124,931

6,765

3,106,859

1,93148,814

50,745

3,313

3,500

6,813 3,371 6,765

$ 3,106,859 $ 148,820 $ 99,657 $ 76,394 $ 60,401 $ 131,696

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BRAXTON COUNTY SENIOR CITIZENS CENTER, INC.SCHEDULE OF REVENUES (CONTINUED)


TitleIIIC C-1

$ 51,565

15,750

67,315

19,086

1,750

20,836

Title Title Title Insurance Veterans RadioIIICC-2 MID HIE Benefits Care Grant

$ 63,227 $ 3,405 $ 9,816 $ 6,078 $ 61,306 $ 40,779

19,770 564 3,654

82,997 3,969 13,470 6,078 61,306 40,779

12,802

1,750

14,552

Total allAccounts

(MemorandumOnly)

$ 272,291452,897

725,188

3,116,99535,201

1,93155,814

3,209,941

$ 88,151 $ 97,549 $ 3,969 $ 13,470 $ 6,078 $ 61,306 $ 40,779 $ 3,935,129

The accompanying independent auditors' report on supplemental information is an integral part of this schedule.15

BRAXTON COUNTY SENIOR CITIZENS CENTER, INC.SCHEDULE OF EXPENDITURES OF STATE AWARDSFOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014

GrantPeriod

GrantIdentificaiton

NumberState

Expenditures

Direct Programs:

WV Bureau of Senior Services

LighthouseLighthouseFAIRFAIRMCAP

Total Direct Programs

June 30, 2014June 30, 2015June 30, 2014June 30, 2015June 30, 2015

IH1447IH1542IH1447IH1542

MCAP1403

84,36340,56837,11519,91542,327

224,288

Pass through Awards

Appalachian Area Agency on Aging

1MB StateLIFELIFE

Total pass-through awards

June 30, 2014June 30, 2014June 30, 2015

21438-0121405-0121505-01

21,576160,13046,903

228,609

TOTAL EXPENDITURES OF STATE AWARDS $ 452,897

The independent auditors' report on supplemental information is an integral part of this schedule.16

JOHN BURDETTE & ASSOCIATESC E R T I F I E D P U B L I C A C C O U N T A N T S


INDEPENDENT AUDITORS' REPORT ON COMPLIANCE AND INTERNAL CONTROLOVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS

PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of DirectorsBraxton County Senior Citizens Center, Inc.Button, West Virginia

We have audited, in accordance with the auditing standards generally accepted in the UnitedStates of America and the standards applicable to financial audits contained in GovernmentAuditing Standards issued by the Comptroller General of the United States, the financialstatements of Braxton County Senior Citizens Center, Inc. a nonprofit organization), whichcomprise the statement of financial position as of September 30, 2014, and the related statementsof activities, and cash flows for the year then ended, and the related notes to the financialstatements, and have issued our report thereon dated June 25, 2015.

Internal Control Over Financial ReportingIn planning and performing our audit of the financial statements, we considered Braxton CountySenior Citizens Center, Inc.'s internal control over financial reporting (internal control) to determinethe audit procedures that are appropriate in the circumstances for the purpose of expressing ouropinion on the financial statements, but not for the purpose of expressing an opinion on theeffectiveness of Braxton County Senior Citizens Center, Inc.'s internal control. Accordingly, we donot express an opinion on the effectiveness of the Organization's internal control.

A deficiency in internal control exists when the design or operation of a control does not allowmanagement or employees, in the normal course of performing their assigned functions, toprevent, or detect and correct, misstatements on a timely basis. A material weakness is adeficiency, or a combination of deficiencies, in internal control, such that there is a reasonablepossibility that a material misstatement of the entity's financial statements will not be prevented, ordetected and corrected on a timely basis. A significant deficiency is a deficiency, or a combinationof deficiencies, in internal control that is less severe than a material weakness, yet importantenough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph ofthis section and was not designed to identify all deficiencies in internal control that might bematerial weaknesses or significant deficiencies. Given these limitations, during our audit we did notidentify any deficiencies in internal control that we consider to be material weaknesses. However,material weaknesses may exist that have not been identified.

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Compliance and Other MattersAs part of obtaining reasonable assurance about whether Braxton County Senior Citizens Center,Inc.'s financial statements are free from material misstatement, we performed tests of itscompliance with certain provisions of laws, regulations, contracts, and grant agreements,noncompliance with which could have a direct and material effect on the determination of financialstatement amounts. However, providing an opinion on compliance with those provisions was notan objective of our audit, and accordingly, we do not express such an opinion. The results of ourtests disclosed no instances of noncompliance or other matters that are required to be reportedunder Government Auditing Standards.

We noted certain other matters that we reported to management of Braxton County Senior CitizensCenter, Inc. in a separate letter dated June 25, 2015

Purpose of this ReportThe purpose of this report is solely to describe the scope of our testing of internal control andcompliance and the results of that testing, and not to provide an opinion on the effectiveness of theorganization's internal control or on compliance. This report is an integral part of an auditperformed in accordance with Government Auditing Standards in considering the organization'sinternal control and compliance. Accordingly, this communication is not suitablefor any other purpose.

* Di .«.I UBuckhannon, West VirginiaJune 25, 2015

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JOHN BURDETTE & ASSOCIATESC E R T I F I E D P U B L I C A C C O U N T A N T S


MANAGEMENT LETTER

To the Board of Directorsand Senior Management

Braxton County Senior Citizens Center, Inc.Sutton, West Virginia

In planning and performing our audit of the financial statements of Braxton County Senior CitizensCenter, Inc. for the year ended September 30, 2014, in accordance with auditing standardsgenerally accepted in the United States of America and Government Auditing Standards, weconsidered the Organization's internal control over financial reporting as a basis for designing ourauditing procedures for the purpose of expressing our opinion on the financial statements, but notfor the purpose of expressing an opinion on the effectiveness of the organization's internal control.Accordingly, we do not express an opinion on the effectiveness of the Organization's internalcontrol.

However, during our audit we became aware of some matters that are opportunities forstrengthening internal controls and operating efficiency. The memorandum that accompanies thisletter summarizes our comments and suggestions regarding those matters. A separate letter onpages 17 and 18 dated June 25, 2015 contains our communication of significant deficiencies ormaterial weaknesses in the Organization's internal control. This letter does not affect our reportdated June 25, 2015, on the financial statements of Braxton County Senior Citizens Center, Inc.

We will review the status of these comments during our next audit engagement. We have alreadydiscussed these comments and suggestions with various Organization personnel, and we will bepleased to discuss them in further detail at your convenience, to perform any additional study ofthese matters, or to assist you in implementing the recommendations. Our comments aresummarized as follows:

Organizational Structure

The size of the Organization's accounting and administrative staff precludes certain internalcontrols that would be preferred if the office staff were large enough to provide optimumsegregation of duties. This situation dictates that the Board of Directors remain involved in thefinancial affairs of the Organization to provide oversight and independent review functions.

We wish to thank the Executive Director and her staff for their support and assistance during ouraudit.

This report is intended solely for the information and use of management, Board of Directors, andothers within the Organization and is not intended to be and should not be used by anyone otherthan these specified parties.

/Buckhannon, West VirginiaJune 25, 2015

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braxton county senior citizens center, inc. … · 2015. 6. 30. · john burdettb &...

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