st. landry community services,...

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ST. LANDRY COMMUNITY SERVICES, INC.OPELOUSAS, LOUISIANAFINANCIAL STATEMENTS

FOR THE YEARS ENDED JUNE 30, 2006 AND 2005

i-'der provisions of state law, this report is a public;xcument Acopy of the report has been submitted toihe entity and other appropriate public officials. The: eport is available for public inspection at the BatonRouge office of the Legislative Auditor and, whereappropriate, at the office of the parish clerk of court.

TABLE OF CONTENTS

PAGE

Independent Auditor's Report 1

Statements of Financial Position 2

Statements of Activities - Unrestricted 3-4

Statements of Activities - Temporarily Restricted 5-6

Statements of Cash Flows 7-8

Notes to Financial Statements 9-12

RELATED REPORT

Report on Internal Control over Financial Reportingand on Compliance and other Matters Based on an Auditof Financial Statements Performed in Accordance withGovernment Auditing Standards 13

SUPPLEMENTARY INFORMATION

Schedule of Prior Year Findings 14

Chizal S. Fontenot, CPAJames L. Nicholson, Jr., CPAG. Kenneth Pavy, II, CPAMichael A. Roy, CPALisa Trouille Manuel, CPADana D. Quebedeaux, CPA

JOHN S. DOWLING & COMPANYA CORPORATION OF CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITOR'S REPORT

1

John S. Dowling, CPA1904-1984

John Newton Stout, CPA1936-2005

Retired

Harold Dupre, CPA1996

Dwight Ledoux, CPA1998

Joel Lanclos, Jr., CPA2003

Russell J. Stelly, CPA2005To the Board of Directors

St. Landry Community Services, Inc.Opelousas, Louisiana

We have audited the accompanying statements of financial position of St.Landry Community Services, Inc., a nonprofit corporation, as of June 30, 2006and 2005, and the related statements of activities and cash flows for theyears then ended. These financial statements are the responsibility of St.Landry Community Services, Inc.'s management. Our responsibility is toexpress an opinion on these financial statements based on our audits.

We conducted our audits in accordance with auditing standards generallyaccepted in the United States of America and the standards applicable tofinancial audits contained in Government Auditing Standards, issued by theComptroller General of the United States. Those standards require that weplan and perform the audit to obtain reasonable assurance about whether thefinancial statements are free of material misstatement. An audit includesexamining, on a test basis, evidence supporting the amounts and disclosuresin the financial statements. An audit also includes assessing the accountingprinciples used and significant estimates made by management, as well asevaluating the overall financial statement presentation. We believe that ouraudits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, inall material respects, the financial position of St. Landry CommunityServices, Inc., as of June 30, 2006 and 2005, and the changes in its netassets and its cash flows for the years then ended in conformity withaccounting principles generally accepted in the United States of America.

In accordance with Government Auditing Standards, we have also issued ourreport dated October 6, 2006 on our consideration of the St. Landry CommunityServices, Inc's internal control over financial reporting and on our tests ofits compliance with certain provisions of laws, regulations, contracts andgrant agreements and other matters. The purpose of that report is todescribe the scope of our testing of internal control over financialreporting and compliance and the results of that testing, and not to providean opinion on the internal control over financial reporting or on compliance.That report is an integral part of an audit performed in accordance withGovernment Auditing Standards and should be considered in assessing theresults of our audits.

Our audits were conducted for the purpose of forming an opinion on thefinancial statements of St. Landry Community Services, Inc. taken as a whole.The schedule listed in the table of contents is presented for purposes ofadditional analysis and is not a required part of the basic financialstatements. Such information has been subjected to the auditing proceduresapplied in the audits of the basic financial statements and, in our opinion,is fairly presented, in all material respects, in relation to the basicfinancial statements taken as a whole.

Opelousas, LouisianaOctober 6, 2006

P. O. Box 1549 47661-49 North Service Road Opelousas, Louisiana 70571-1549 Telephone 337-948-4848 Telefax 337-948-6109

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ST. LANDRY COMMUNITY SERVICES, INC.OPELOUSAS, LOUISIANA

STATEMENTS OF ACTIVITIES - UNRESTRICTEDFOR THE YEARS ENDED JUNE 30, 2006 AND 2Q05

2006 2005

REVENUES AND OTHER SUPPORTState grantsGovernor's Office of Urban Affairs andDevelopmentLouisiana Department of Education

Interest incomeDonationsState appropriation revenuePax TV revenueMiscellaneous

Total revenues and other support

EXPENSES

AdministrativePersonnel - salariesPersonnel - fringe benefitsTelephone and postageRent, utilities, and janitorial serviceInternetDonation expensesState appropriation expenseAuditOffice suppliesDepreciationTravelEquipment rental and repairBank chargesMiscellaneous

Total administrative

Direct ServicesPalmetto VISTA mini-grantChrist the King Church -Black History Museum mini-grant

St. Marks Methodist WomenWashington Elementary School mini-grantFr. Pierre Lebeau Community CenterSouthern Development FoundationSunset ElementaryProject Home GrownNorthwest High School

$18,891

27619,7227,787

25946,935

29,6402,8161,5186,126671

19,7227,787

2086,613

67195

75,363

$160,000170,0001,530500

4,000749

336,779

49,0164,7371,5072,350

2,8001,1656,0956044639

1,85370,599

1,000

1,000750

1,0003,0001,0001,0002,5001,500

Continued on next page.

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


STATEMENTS OF ACTIVITIES - UNRESTRICTED - CONTINUEDFOR THE YEARS ENDED JUNE 30, 2006 AND 2005

2006

EXPENSES - Continued

Direct Services - ContinuedNorth Central HighThensted Outreach CenterCommunity Family Life CenterSave Our Sons and DaughtersGrand Coteau ElementaryPlaisance ElementaryProject P.A.S.S.VITASt. Landry Sexual AssaultSLCS Music IntelligenceYouth Group Field TripSouthwest Primary HealthcareBack to School ExpenseCCAH African AmericansKeystone Lodge #196I.C.O.N.S.Casa of AcadianaOpelousas Developmental CenterLiving Waters Community DevelopmentHoly Ghost DinerFaith HouseWomen of DestinyAcadiana Legal ServicesDaughters of Destiny MinistriesKiddie Korral

Total direct services

Nonprogram Costs

Total expenses

DEFICIENCY OF REVENUES UNDER EXPENSES

OTHER INCREASES (DECREASES)Transfer from Project BartTransfer from/to Credit UnionTransfer from restricted assets

Total other increases (decreases]

Change in Net Assets

NET ASSETS, beginning of year

NET ASSETS, end of year

$5,6023,092

8,694

5

84,062

(37,127)

1,318

1,318

(35,809)

33,077

2005

$1,5003,0007,5002, 0001,0001,000

170,0007,5007,5006,1406,5003,0007,1766,0001,5007,5005,0003,0003,0003,5007,5005,0006,0001,0001,750

287,316

357,920

(21,141)

35,61513,3362,820

51,771

30,630

2,447

33,077

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

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NOTES TO FINANCIAL STATEMENTSJUNE 30, 2006 AND 20Q5

NOTE (1) - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. NATURE OF ACTIVITIES

St. Landry Community Services, Inc. is a nonprofit corporation whose primary purposeis to encourage the formation and maintenance of two-parent families through theprovision of supervised, structured out-of-school activities for students to reduceout of wedlock births. The program provides homework assistance to approximately onehundred fifty students ages nine through fourteen. St. Landry Community Services,Inc. also sponsors after school church-based tutorial programs and supportsworthwhile eligible community programs. Support for St. Landry Community Services,Inc. comes primarily from the Governor's Office of Urban Affairs and Development ofthe State of Louisiana and the Save Our Sons and Daughters Program through theLouisiana Department of Education.

B. BASIS OF ACCOUNTING

The financial statements of St. Landry Community Services, Inc., have been preparedon the accrual basis of accounting. Revenues are recognized when earned and expensesare recognized when incurred.

Purchases of operating supplies are regarded as expenditures at the time purchasedand inventories of such supplies (if any) are not recorded as assets at the close ofthe fiscal year, unless material.

C. PROPERTY AND EQUIPMENT

Fixed assets are recorded at cost. Donated assets are recorded at fair market value.Such donated assets are reported as unrestricted support unless the donor hasrestricted the donated asset to a specific purpose. Depreciation is computed usingthe straight-line method based on the estimated useful life of each asset. Averagelives for video libraries, and office furniture and equipment are estimated to be 5-7years. Maintenance and repairs are charged to operations when incurred.

D. ESTIMATES

The preparation of financial statements in conformity with generally acceptedaccounting principles requires management to make estimates and assumptions thataffect certain reported amounts and disclosures. Accordingly, actual results coulddiffer from those estimates.

E. INCOME TAXES

St. Landry Community Services, Inc. is a nonprofit corporation exempt from incometaxes under the Internal Revenue Code Section 501 (c) (4) and similar provisions of theState Code. Therefore, no provision for income taxes has been made.

10ST. LANDRY COMMUNITY SERVICES, INC.

OPELOUSAS, LOUISIANANOTES TO FINANCIAL STATEMENTS

JUNE 30, 2006 AND 2005

NOTE (1) - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

F. BUDGET ACCOUNTING

St. Landry Community Services, Inc., prepares a budget on the cash basis which isapproved by the funding agency.

G. STATEMENTS OF CASH FLOWS

For purposes of reporting the statements of cash flows, all highly liquid investmentswith a maturity of three months or less are considered to be cash equivalents.

H. COMPENSATED ABSENCES

Annual leave of fifteen (15) working days with pay is granted to the Coordinator andten (10) working days with pay to the Secretary/Receptionist. Annual leave for allemployees is required to be used by December of each year. There is no carry-over ofannual leave.

All employees are entitled to a maximum of ten (10) days absences per year for sickleave. Any unused days shall be accumulated up to twenty (20) days a year.Employees are not paid for accumulated sick leave.

I. CONTRIBUTIONS

In accordance with SFAS NO. 117, contributions received are recorded as unrestricted,temporarily restricted, or permanently restricted support depending on the existenceor nature of any donor restrictions.

J. MEMORANDUM ONLY - TOTAL COLUMNS

Total columns on the accompanying statement of financial position are captioned"Memorandum Only" to indicate that they are presented only to facilitate financialanalysis. Data in these columns do not present financial position, results ofoperations, or cash flows in conformity with generally accepted accountingprinciples. Neither is such data comparable to a consolidation. Interfundeliminations have not been made in the aggregation of this data.

NOTE (2) - CASH

The book value of cash and cash equivalents for June 30, 2006 and 2005 consist of thefollowing:

2006 20Q5

Cash in noninterest-bearing account $8,607 $10,761Cash in interest-bearing accounts 200,910 205,236

209.517 215.997

St. Landry Community Services, Inc.'s cash is fully secured by federal depositoryinsurance.



JUNE 30, 2006 AND 2005

NOTE (3) - RETIREMENT PLAN

Employees of St. Landry Community Services, Inc. are on the Social SecurityRetirement System.

NOTE (4) - OFFICE FURNITURE AND EQUIPMENT

The following is a summary of office furniture and equipment at June 30, 2006 and2005:

TEMPORARILY RESTRICTEDSAVE OUR SONS

UNRESTRICTED AND DAUGHTERS2006 2005 2006 2005

Books $9,234Video library $6,007 $6,007 22,484 $17,706Office furniture and equipment -at cost or fair market value 41,857 41,857 34,659 34,659

Accumulated depreciation (29,182) (22,569) (31,954) (19,418)

Net 18,682 25,295 34,423 32,947

Depreciation expense $6.613 $6,095 $12,536 $10,404

The cost of office furniture and equipment at June 30, 2006 and 2005 includes acopier donated to St. Landry Community Services, Inc. in a prior year with a fairmarket value of $2,400.

NOTE (5) - NONPROGRAM COSTS

The nonprogram costs at June 30, 2006 and 2005 consist of the following:

2006 2005

Filing fees $j> $J5

5 1

NOTE (6) - TEMPORARILY RESTRICTED NET ASSETS

During the current fiscal year, St. Landry Community Services, Inc. received a grantthrough the Federal program called "Temporary Assistance for Needy Families" (TANF),CFDA #93.558. The objective of the Community Services program is to provide homeworkassistance and after school tutoring to students of ages nine through fourteen. Thegrant is reimbursed to St. Landry Community Services, Inc. based on the number ofstudents and contact hours submitted. Money accumulated for the Credit Union alsoremains temporarily restricted as of June 30, 2006.

NOTE (7) - CONCENTRATIONS OF CREDIT RISK

Credit risk for revenue is concentrated as well because of the volume of businesstransacted with a particular grantor.



JUNE 30, 2006 AND 2005

NOTE (8) -CREDIT UNION FUNDS

St. Landry Community Services, Inc. was granted permission from the State ofLouisiana, Office of the Commissioner, Division of Administration to reallocate theCredit Union funds. Approval was granted since the proposal met the intent of theoriginal agreement "to provide education and financial literacy network todisseminate and exchange financial information and ideas which will strengthen andhelp members help themselves."

Chizal S. Fontenot, CPAJames L. Nicholson, Jr., CPAG. Kenneth Pavy, II, CPAMichael A. Roy, CPALisa Trouille Manuel, CPADana D. Quebedeaux, CPA

13

JOHN S. DOWLING & COMPANYA CORPORATION OF CERTIFIED PUBLIC ACCOUNTANTS

John S. Dowling, CPA1904-1984

John Newton Stout, CPA1936-2005

Retired

Harold Dupre, CPA1996

Dwight Ledoux, CPA1998

Joel Lanclos, Jr., CPA2003

REPORT ON INTERNAL CONTROL OVER FINANCIAL Russell J. Stelly, CPAREPORTING AND ON COMPLIANCE AND OTHER MATTERS 2005

BASED ON AN AUDIT OF FINANCIAL STATEMENTSPERFORMED IN ACCORDANCE WITH GOVERNMENT

AUDITING STANDARDS

To the Board of DirectorsSt. Landry Community Services, Inc.

Opelousas, Louisiana

We have audited the financial statements of St. Landry Community Services, Inc., anonprofit organization, as of and for the year ended June 30, 2006, and have issuedour report thereon dated October 6, 2006. We conducted our audit in accordance withauditing standards generally accepted in the United States of America and thestandards 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 St. Landry Community Services,Inc.'s internal control over financial reporting in order to determine our auditingprocedures for the purpose of expressing our opinion on the financial statements andnot to provide an opinion on the internal control over financial reporting. Ourconsideration of the internal control over financial reporting would not necessarilydisclose all matters in the internal control that might be material weaknesses. Amaterial weakness is a reportable condition in which the design or operation of oneor more of the internal control components does not reduce to a relatively low levelthe risk that misstatements caused by error or fraud in amounts that would bematerial in relation to the financial statements being audited may occur and not bedetected within a timely period by employees in the normal course of performing theirassigned functions. We noted no matters involving the internal control overfinancial reporting and its operation that we consider to be material weaknesses.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether St. Landry CommunityServices, Inc.'s financial statements are free of material misstatement, we performedtests of its compliance with certain provisions of laws, regulations, contracts, andgrant agreements, noncompliance with which could have a direct and material effect onthe determination of financial statement amounts. However, providing an opinion oncompliance 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 instancesof noncompliance that are required to be reported under Government AuditingStandards.

This report is intended solely for the information and use of the Board of Directors,management and the Governor's Office of Urban Affairs and Development of the State ofLouisiana and is not intended to be and should not be used by anyone other than thesespecified parties. Under Louisiana Revised Statute 24:513, this report isdistributed by the Legislative Auditor as a public document.

-&.DOpelousas, LouisianaOctober 6, 2006

P. O. Box 1549 47661-49 North Service Road Opelousas, Louisiana 70571-1549 Telephone 337-948-4848 Telefax 337-948-6109


OPELOUSA5, LOUISIANASCHEDULE OF PRIOR YEAR FINDINGSFOR THE YEAR ENDED JUNE 30, 2006

Section I - Internal Control and Compliance Material to the Financial Statements

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Section II - Internal Control and Compliance Material to Federal Awards

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Section III - Management Letter

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