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44/102

TA - SDA Reform MovementIncome Statement

For the Twelve Months Ending December 31, 2015

Year to Date Monthly AverageINCOMETithe $ 749,572.33 62,464.36

Interest Income 47.01 3.92Reimbursments 29.23 2.44

Total Income 749,648.57 62,470.71

EXPENSESSalaries 312,137.60 26,011.47Payroll Taxes - Employer 25,554.83 2,129.57Mileage & Travel 25,858.69 2,154.89Air Travel 3,347.46 278.96Telephone 3,681.02 306.75Health Insurance 13,164.12 1,097.01WPCS Payroll and Taxes 19,400.79 1,616.73GC Sustentation 23,401.00 1,950.08NCC Sustentation 5,062.28 421.86Vehicle Repair 3,563.96 297.00Vehicle Registration 624.00 52.00Vehicle Insurance 2,465.09 205.42WNA Union Dues 151,763.87 12,646.99Bank Charges 87.26 7.27Worker Expenses 16,228.58 1,352.38Media Dept 16,618.73 1,384.89Seminar Expense 5,422.97 451.91Youth Dept 6,735.26 561.27

Total Expenses 635,117.51 52,926.46

NET INCOME $ 114,531.06 9,544.26


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TA - SDA Reform MovementBalance SheetDecember 31, 2015

ASSETS

Current AssetsCash - Checking $ 292,482.57Cash - CD 33-59-335721 507.67

Cash - CD 13533-00857 156,680.88Accts Rec - General 7,220.56Accts Rec - General Account 10,404.35

Total Current Assets 467,296.03

Property and EquipmentEquipment 3,517.13Vehicles 75,795.14Accumulated Depreciation (3,517.13)

Total Property and Equipment 75,795.14

Other Assets

Total Other Assets 0.00

Total Assets $ 543,091.17

LIABILITIES AND CAPITAL

Current Liabilities

Total Current Liabilities 0.00

Long-Term Liabilities

Total Long-Term Liabilities 0.00

Total Liabilities 0.00

CapitalCapital - Tithe Account $ 428,560.11Net Income 114,531.06

Total Capital 543,091.17

Total Liabilities & Capital $ 543,091.17


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SDA Reform Movement - TAIncome Statement


Year to Date Monthly AverageINCOMETithe $ 653,305.33 54,442.11

Interest Income 1,270.23 105.85Reimbursments 19,725.50 1,643.79

Total Income 674,301.06 56,191.76

EXPENSESSalaries 279,780.00 23,315.00Payroll Taxes - Employer 30,431.29 2,535.94Mileage & Travel 29,647.48 2,470.62Air Travel 5,105.56 425.46Other Travel & Lodging 3,720.66 310.06Telephone 3,451.17 287.60Health Insurance 12,000.00 1,000.00WPCS Payroll and Taxes 138,864.77 11,572.06Other Payroll Taxes 45.74 3.81GC Sustentation 23,146.20 1,928.85NCC Sustentation 8,621.76 718.48Vehicle Repair 2,329.76 194.15Vehicle Registration 662.00 55.17Vehicle Insurance 2,499.14 208.26WNA Union Dues 136,982.68 11,415.22Bank Charges 206.03 17.17Worker Expenses 20,236.34 1,686.36Media Dept 6,868.77 572.40Seminar Expense 2,911.87 242.66Youth Dept 14,270.38 1,189.20

Total Expenses 721,781.60 60,148.47

NET INCOME $ (47,480.54) (3,956.71)


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SDA Reform Movement - TABalance SheetDecember 31, 2014

ASSETS

Current AssetsCash - Checking $ 176,466.96Cash - CD 33-59-335721 507.67

Cash - CD 13533-00857 156,633.87Accts Rec - General 7,220.56Accts Rec - General Account 10,404.35


Property and EquipmentEquipment 3,517.13Vehicles 75,795.14Accumulated Depreciation (3,517.13)


Other Assets




Current LiabilitiesAccts Pay - SIT $ (62.28)Accts Pay - FICA (1,190.64)Accts Pay - Medicare (278.64)

Total Current Liabilities (1,531.56)



Total Liabilities (1,531.56)

CapitalCapital - Tithe Account 476,040.65Net Income (47,480.54)




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GA - 2015Income Statement


Year to Date Monthly Avg

INCOMEFirst Fruit $ 6,100.00 508.33First Day 1,416.00 118.00Mission - Local Field 120.00 10.00

Thanks 3,101.00 258.42Sabbath School 15,609.37 1,300.78Interest Income 8.52 0.71Conference Income 4,632.68 386.06Miscellaneous Income 1.00 0.08

Total Income 30,988.57 2,582.38

EXPENSESPostage 107.51 8.96Insurance 9,300.00 775.00Tithe of Income 4,786.91 398.91Conference Expense 9,350.77 779.23Filing Fees 20.00 1.67Field Publications 280.00 23.33Bank Charges 253.49 21.12

Total Expenses 24,098.68 2,008.22

NET INCOME $ 6,889.89 574.16


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GA - 2015Balance SheetDecember 31, 2015

ASSETS

Current AssetsCash - Checking - 0869006002 $ 146,286.76Cash - CD 33-59-335721 10,757.00

Cash - CD 05717-00982 26,050.34Literature & Book Inventory 1,415.55


Property and EquipmentOffice Equipment 4,529.04Equipment 1,152.87Buildings - 5770 MLK, Jr. Blvd 26,500.00


Other Assets




LiabilitiesAccts Pay - General $ 1,500.00Moriah Heights Building Fund 61,071.00Accts Pay - Tithe Account 3,859.27Accts Pay - Foreign Missions 1,085.00Accts Pay - 1st Sabbath 2,500.02

Total Current Liabilities 70,015.29

CapitalCapital - General Account 139,786.38

Net Income 6,889.89




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GA - SDA Reform MovementIncome Statement


Year to Date Monthly Avg

INCOMEFirst Fruit $ 3,423.50 285.29First Day 2,315.00 192.92Mission - Local Field 200.00 16.67

Thanks 2,269.95 189.16Sabbath School 15,921.29 1,326.77Reimbursments 5,905.07 492.09Interest Income 61.84 5.15Conference Income 9,118.10 759.84

Total Income 39,214.75 3,267.90

EXPENSESPostage 278.00 23.17Insurance 9,133.74 761.15Tithe of Income 6,361.57 530.13Conference Expense 32,382.51 2,698.54Field Publications 1,060.00 88.33GC Publications 773.00 64.42Bank Charges 561.95 46.83

Total Expenses 50,550.77 4,212.56

NET INCOME $ (11,336.02) (944.67)


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GA - SDA Reform MovementBalance SheetDecember 31, 2014

ASSETS

Current AssetsCash - Checking - 0869006002 $ 76,955.36Cash - CD 33-59-335721 10,757.00

Cash - CD 05717-00982 26,041.82Literature & Book Inventory 1,415.55


Property and EquipmentOffice Equipment 4,529.04Equipment 1,152.87Buildings - 5770 MLK, Jr. Blvd 26,500.00


Other Assets




LiabilitiesAccts Pay - Tithe Account $ 6,935.10Accts Pay - Misc.Tithe Account 29.23Accts Pay - Hope Foundation 75.00Accts Pay - Foreign Missions 205.93Accts Pay - 1st Sabbath 320.00

Total Current Liabilities 7,565.26

CapitalCapital - General Account 151,122.40Net Income (11,336.02)




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Hope FoundationIncome Statement


Year to Date Monthly AverageINCOMERent - Dwelling $ 2,000.00 166.67Rent - Space 55,064.61 4,588.72Rent - Facility 2,051.63 170.97

Electricity Charge 5,435.11 452.93Water Charge 10,670.00 889.17Donantion - Improvements 9,400.00 783.33Grave Plot 1,000.00 83.33Interest Income 5.25 0.44Other Reimbursments 4,828.18 402.35Sales - Equipment 2,000.00 166.67

Total Income 92,454.78 7,704.57

EXPENSESUtilities 25,753.43 2,146.12Cemetery Expense 200.00 16.67

Repairs & Maintenance 4,791.44 399.29Bookkeeping 600.00 50.00Property Taxes 21,920.78 1,826.73Insurance 1,309.40 109.12Permit Fees 1,315.00 109.58Improvements 6,000.00 500.00Water Tests 12,113.87 1,009.49Postage 141.00 11.75

Total Expenses 74,144.92 6,178.74

Net Income $ 18,309.86 1,525.82


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Hope FoundationBalance SheetDecember 31, 2015

ASSETS

Current AssetsCash - Checking $ 25,637.63Accts Rec - General 99,225.46

Accts Pay - Annette Chobanu (1,201.53)


Property and EquipmentLand 66,130.50Buildings 205,588.83Equipment 10,498.00Office Equipment 868.41


Other Assets




Current LiabilitiesAccts Pay - General $ (294.00)Accts Pay - WPCS (24,307.53)





CapitalCapital - Hope Foundation 413,038.97Net Income 18,309.86




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Hope FoundationIncome Statement


Year to Date Monthly AverageINCOMERent - Dwelling $ 6,800.00 566.67Rent - Space 46,492.48 3,874.37Rent - Facility 158.50 13.21

Electricity Charge 7,280.44 606.70Water Charge 7,781.97 648.50Donantion - Improvements 17,985.16 1,498.76Grave Plot 3,000.00 250.00Interest Income 4.15 0.35Other Reimbursments 8.00 0.67Sales - Equipment 35,242.00 2,936.83

Total Income 124,752.70 10,396.06

EXPENSESLabor Expense 68.90 5.74Mileage & Travel 45.00 3.75

Utilities 30,103.75 2,508.65Supplies 222.59 18.55Repairs & Maintenance 26,302.78 2,191.90Bookkeeping 900.00 75.00Property Taxes 28,097.15 2,341.43Insurance 1,309.40 109.12Permit Fees 852.00 71.00Improvements 2,900.00 241.67Water Tests 11,211.57 934.30Postage 84.00 7.00Bank Charges 10.00 0.83Cancelled Debt 792.83 66.07

Total Expenses 102,899.97 8,575.00

Net Income $ 21,852.73 1,821.06


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Hope FoundationBalance SheetDecember 31, 2014

ASSETS

Current AssetsCash - Checking $ 18,012.70Accts Rec - General 88,899.06

Accts Pay - Annette Chobanu (1,201.53)


Property and EquipmentLand 66,130.50Buildings 205,588.83Equipment 10,498.00Office Equipment 868.41


Other Assets




Current LiabilitiesAccts Pay - WPCS $ (24,243.00)





CapitalCapital - Hope Foundation 391,186.24Net Income 21,852.73




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&


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Northern California Conference Audit

ReportNCC Elected Auditor: Vivian Barros

Period Audited: 2014-2015

Seventh Day Adventist Reform Movement

Copyright 2016 Seventh Day Adventist Reform Movement General Conference


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What is an Audit?

Auditing is a systematic process of objectively obtaining and evaluating evidenceregarding assertions about economic actions and events to ascertain the degree ofcorrespondence between those assertions and established criteria and communicatingthe results to interested users. In a financial audit, the assertions about which theauditor seeks objective evidence relate to the reliability and integrity of financial and,occasionally, operating information.

The scope of the Internal Audit Performed

This audit consisted of the elected auditor, Vivian Barros, evaluting the financial

reports, accounting system, and bookeeping of the NCC Conference and the Hope

Foundation.

Although Whispering Pines Christian School operates under the umbrella of the NCC,

Vivian Barros cannot audit the school since she has been working as the account for

the organization. Due to obvious conflict of interest, auditors cannot audit their ownwork, therefore Bro. Jacob Risko has agreed to do the auditing for WPCS.

The Audit Process

The auditor accessed all the documents made available by the treasure to verification of

the financial estatments. At the end of the process, the auditor formulates an opinion as

to the records, following general accepted auditting standards (GAAS).

Purpose of the Audit

One of the most important reasons to maintain accurate financial records is to ensurethat the church demonstrates its budgetary obligations to its members. Another reason

is that the Board of Directors and the Treasurer have a legal, fiduciary responsibility to

maintain accurate records. Failure to do so can expose the church, depending on the

circumstances, and the Board of Directors to costly litigation.

Should our church ever face a legal challenge of its financial records and management,

the legal and financial exposure faced due to a review can prove much more costly in

the end than an audit. An audit, therefore, provides the church with legal protection

regarding misstatements or errors in the financial records.

Methodology Used for Audit

We have looked at most accounts in the ledger. For some accounts we have used aselected sample of transactions. For other accounts all records were reviewed, due tothe fact that not many transactions were listed for the period. In the instances in whichwe used samples, our sample was composed of about 80% of the documents.


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HOPE FOUNDATION AUDIT RESULTS

Summary of the opinion:

We have audited the accompanying statementsincome statement (I/S), the balance

sheet (B/S)and the supporting documents of financial position for Hope Foundation.We audited the period of January 1st, 2014 through December 31, 2015.These financialstatements are a responsibility of the Hope Foundations management. Ourresponsibility is to express and opinion on these statements based on our audit.

In our opinion, the financial statements referred to above, DO NOT present fairly, in allmatters, the financial position of Hope Foundation as of December 31st, 2015. We havefound material misstatements in the statements, which significantly affected thebalances reported in the statements.

SUMMARY AND SUGGESTIONS FOR HOPE FOUNDATION BALANCE SHEETS

STATEMENTS

1)Unable to ver i fy Acc oun ts Receivable balance.When studying the ledger for theaccounts receivable balances many tenants were not aware/or did not acknowledgedthe past due amount in their balances.2)No Aging schedu le for long p ast due balances for A ccou nt Receivable.

Accounting standards require the use of an aging schedule when balances passed duereached unusually long period without collection. For instance, a debt that has not beencollected for 5+ years most likely will not be collected and should be written off thebooks. In order to fairly represent the financial position of the institution, debts that areolder than 5+ years should not be considered collectable; therefore they should not be

included in the balance sheet. If this principle, for past due/older debts, is not respected,the balance sheet will show that there is money to be received when most likely thatmoney will not be collected. In order to avoid this, the institution should adopt an agingschedule, which can have policies for the treasure to write off, automatically, debts or apercentage of a debt once the debt becomes a certain number of years past due.3)No col lect ion system being used. We were not able to identify the existence of anycollection system, nor does Hope Foundation seems to have any guidelines orprocedural framework to deal with past due balances.4) Acco unt Payable (A/P) being l is ted as A sset.For both years of the balance sheeta certain amount listed as an A/P is being reported under the Assets sections of theBalance sheet. We were unable to attain an explanation for significance/justification ofthe referred amount.5)Unable to ver ify reported balance on Land acco unt.The reported balance underLand does not reflect the historical cost paid for the land, nor it reflects the estimatedfair market value. We consulted the real estate companyDavenport Properties RealStateand Zillow websitewhich is a recognized legal source for valuation of realstatewith the following items being used for the estimation of the propertys worth:


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-Paved roads-Well-Buildings generatingmonthly income

-Fence-Pond-Property size estimatedat 420-460 acres

-Location near RanchoMurieta; close access tohighway

The estimated value for the land according to these sources is anywhere between$850,000.00 to 1.2 million. A more detailed investigation is required in order to get aprecise valuation in order to update the book value reported for the land. When usingthe fair market value for the land, the valuation should be updated often enough toreflect changes in value.Therefore this account is considerable understated, and does not reflect fairly the valueof the land.6) Unable to ver ify reported balance on Bui lding s accou nt.The amount reported inthe book does not reflect historical cost, nor it reflects fair market value. We wereunable to get estimation for buildings belonging to Hope Foundation. We were unable toget an accurate listing of the buildings owned by Hope Foundation. Older tenants

accounted for the following buildings as belonging to the institution:-Moriah Heights Church-Whispering Pines Christian School, estimated cost for construction $200,000-House on top of the Hill and adjacent room (currently rented to Tobias Stockler andGlorianne)-House 21 in the entrance (Currently rented to Suzanna Vokovich)-Honey Shop warehouse-Trailer (currently rented to Chan)Based on construction costs alone, this account appears to be significantly understated.Further investigation is needed to update the book value for these properties.7)No record of Depreciation for B ui ldings , Off ice Equipm ent, and Equipm entaccounts .We found no record of depreciation being applied to the depreciableaccounts previously mentioned.8) Unable to ver i fy Equipment acco unt. We did not receive a list/description of theequipment listed in the Equipment account. The current balance reported may includeequipment and vehicles that no longer exist. Upon investigation with tenants and onlineresearch, we were able to gather the following updated equipment list and valuation:

1 Dump Truck, estimated value $1,5001 Backhoe, with 3 digging buckets, and bush hog, estimated value $10,0001 John Deere Tractor, with box, estimated value $2,6001 Box scrapper, estimated value $1,0001 Forklift, estimated value $3,000

A more detailed investigation is required in order to attain a precise valuation in order toupdate the book value reported for this account. When using the fair market value forthe equipment, the valuation should be updated often enough to reflect changes in themarket. Therefore this account is understated, and does not reflect fairly the value of theequipment.


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9)Unable to ver i fy reported balance on Off ice Equipment accou nt.There is,currently, no office equipment for Hope Foundation other than filling cabinets and adesk. The amount reported should have been written off the books or adjusted to reflectcurrent equipment.10) Acc oun ts Payable to WPCS unexplained.We were unable to get a justification

for the amount listed in the Hope Foundations Accounts Payable, suggesting HF owedmoney to Whispering Pines Christian School.11) Statements are not sig ned by management and/or preparer.Financialstatements need to be signed by the preparer of the statement and the institutionsmanagement. Management and the preparer of the statements need to show throughtheir signature that they acknowledge their legal responsibility for the information beingreported, and that they vouch the accuracy of the information being reported.12) No budg et report .We suggest Hope Foundation creates and adopts a budget forthe determined period. The use of a budget helps institutions to demonstrate financialresponsibility towards collection, income, and expenses.

SUMMARY AND SUGGESTIONS FOR HOPE FOUNDATION INCOMESTATEMENTS

1) Expenses not being capitalized. Significant amounts expensed to repair propertywhich ultimately increases propertys value andprolongs propertysusagearenormally capitalized. These improvements increase the assets value on the balancesheet, and later on, are taken off the balance sheet through depreciation of the asset.During the period audited there were material amounts in the ledger that were paid torepair a property in Hope Foundation and these amounts were expensed. This is anincorrect accounting practice and should be corrected.

2) Expenses erroneously classified. There are a number of transactions in the ledgerthat were classified improperly. For instance a significant amount for sales of equipmentlisted as rent; or electricity charges classified as water charges, etc.3) No con sistent records/system kept to l ink s igned checks to receipts. Not allreceipts are being kept for audit purposes. Some receipts (paper and electronic copies)were kept, however the number of receipts collected does not suffice accountingrequirements in order to permit a future auditable trail.4) Receipts for related party transactions.All checks signed to reimburse boardmembers and/or related parties need to be documented with receipts. These recordsneed to be kept for future audit to show appropriate and independent accountingmanagement of the funds.5) Sales of Equ ipment no t decreasing Ass ets in Balance Sheet.The ledger showsincome from sales of the equipment being accounted for, and yet the balance sheet didnot reflect the decrease in the value of the assets. All sales of equipment should bereflected in the balance sheet.6)Statements are not s igned b y management and/or preparer.Financial statementsneed to be signed by the preparer of the statement and the institutions management.Management and the preparer of the statements need to show through their signature


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that they acknowledge their legal responsibility for the information being reported, andthat they vouch the accuracy of the information being reported.

NORTHEN CALIFORNIA CONFERENCE (TITHE AND GA) AUDIT RESULTS

Summary of the opinion:

We have audited the accompanying statementsincome statement (I/S), the balancesheet (B/S)and the supporting documents of financial position for NCC. We auditedthe period of January 1st, 2014 through December 31, 2015.These financial statementsare a responsibility of the NCCs president and preparer. Our responsibility is to expressan opinion on these statements based on our audit.

In our opinion, the financial statements referred to above, present fairly, in all matters,the financial position of NCC as of December 31st, 2015. We have found materialmisstatements in the statements, which do not significantly affected the balances

reported.

SUMMARY AND SUGGESTIONS FOR NCC TITHE INCOME STATEMENTS ANDNCC GENERAL ACCOUNTING INCOME STATEMENTS

1)Unable to ver i fy Reimbu rsements accoun ts.Unable to attain explanation for someof reimbursements made. Currently, there is no system in place to consistently keep allrecords/receipts and trace the expenses being reimbursed by NCC. IRS requiresnonprofit institutions to maintain, for a period of time, receipts and when thisrequirement is overlooked nonprofit status can be revoked.2) No suff ic ient records. Not all receipts for accounts listed under the Expenses

section (both GA and TA accounts) are being kept for audit purposes. Some receipts(paper and electronic copies) were kept, however the number of receipts collected doesnot suffice accounting requirements in order to permit a future auditable trail.3) Fund b alances being offset against each other. Funds were transferred from oneaccount to another through short cuts. Although all these transfers have beenmeticulously done with integrity to the amounts and the utmost honesty, these practicesunderstate other institutionsfinancial reports.4) Delayed church reports.A few churchestreasures have been delaying theirreports, or combining several periods of income in one lump sum amount. Thesepractices make the treasures ability to account for the periods income very difficult, andmake it very difficult to audit the accounts. Delayed funds creates a serious liability forour institution since founds are collected for determined purposes and the delay make itharder to get the funds to its destination. Another problem derived from the delay is thefact that income statements will be understated and will not reflect the actual amountscollected for the period. Also, money for offering was sent to the treasure without theaccompanying reports, detailing the funds for which they should be applied to. Thesepractices cause misclassification of funds for a certain period of time until the report isreceived and the corrections can be made. That causes the report for the year to bemisstated, and the correction to show up in the following period. We suggest that if


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these practices are not corrected that the money received without the accompanyingreport, which identifies how much was collect for what offering, should be kept in the

Accounts Payable account, as a liability, until reports arrive.5) Disclosure notes should ident i fy totals for passing throug h offer ing col lectedand disbu rsed within the per iod.A portion of the offering collected does not belong to

this conference. These are just passing through the accounting system but ultimatelyare not accounted as income for this conference. We can call this offerings passingthrough offerings. Week of Prayersofferings are accounted as liabilities and without adisclosure in the notes for the total collected or the ledger in hands, one cannot knowhow much was collected for the period. This passing through offering however issignificant in its amount. The financial reports as they are now do not report the total forthese passing through offerings. We suggest that the totals for these offerings bereported in the disclosure notes. Disclosure in the notes would facilitate auditingprocess and makes the amounts transparent for the next person handling the income toverify amount received.6)Statements are not s igned b y management and/or preparer.Financial statements

need to be signed by the preparer of the statement and the management of theinstitution. Management and the preparer of the statements need to show through theirsignature that they acknowledge their legal responsibility for the information beingreported, and the accuracy of the information being reported.7) No budg et report .We suggest NCC creates and adopts a budget for the period. Theuse of budgets help institutions to demonstrate financial responsibility with fundscollected and expensed.8) Unable to audi t Union Dues amoun t and WPCS Payrol l and Taxes amount. Dueto lack of time and extensive paperwork required, we were not able to audit theseaccounts.

SUMMARY AND SUGGESTIONS FOR NCC TITHE BALANCE SHEETSTATEMENTS AND NCC GENERAL ACCOUNTING BALANCE SHEET

1) Assets Update. Assets valuation needto be updated and documented. Nonexistentassets, which are still in the books and showing on the Balance sheet need to be writtenoff from balance sheet.2)Statements are not s igned b y management and/or preparer.Financial statementsneed to be signed by the preparer of the statement and the management of theinstitution. Management and the preparer of the statements need to show through theirsignature that they acknowledge their legal responsibility for the information beingreported, and the accuracy of the information being reported.3) Suggested Guidelines.The following are guidelines suggested to both HopeFoundation and NCC. These guidelines are adopted by churches whose financialpractices are transparent and auditable.


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Suggested NCC Audit Guidelines for 2016-2017FINANCIAL STATEMENTS

Are quarterly financial statements prepared on a timely basis and submitted to the church board? Do the financial statements include all funds (passing through offerings, etc)? Are account balances in the financial records reconciled with amounts presented in financial reports?

CASH RECEIPTS

General

Has the bank been notified never to cash checks payable to the church? Are procedures established to care for offerings and money delivered to the church office between Saturdays?

Offering counting

Are at least two deacons present when offerings are counted? Do deacons verify that offeringstotals collected is recorded prior to passing on the collection to treasure?

Depositing of funds

Are all funds deposited promptly? Compare offering and other receipt records with bank deposits. Are all receipts deposited intact? Receipts should not be used to pay cash expenses.

Restricted funds (Donations for Specific Purposes, Special Offerings, etc)

Are donations for restricted purposes recorded properly in the accounting records? Are restricted funds held for the intended purpose(s) and not spent on other/operating needs?

DONATION RECORDS/RECEIPTING

Are individual donor records kept as a basis to provide donor acknowledgments for all single contributions of $250 or more? If no goods or services were provided (other than intangible religious benefits) in exchange for a gift, does the receipt includea statement to this effect?

If goods or services (other than intangible religious benefits) were provided in exchange for a gift, does the receipt:-Inform the donor that the amount of the contribution that is deductible for federal income tax purposes is limited to the excess

of the amount of any money and the value of any property contributed by the donor over the value of the goods and services

provided by the organization, and

-Provide to the donor a good faith estimate of the value of such goods and services?

Although not required by the IRS, has the church adopted a policy of issuing an annual contribution report listing at least eachquarters donations? Are the donations traced from the weekly counting sheets to the donor records for a selected time period by the auditcommittee?

It is helpful to provide the donor with a gift acknowledgment for all gifts of cash whether under or over $250. The lawrequires that the donor have an acknowledgment from the church by the date they file their tax return for all gifts of cash,

regardless of the amount.

CASH DISBURSEMENTS

Are all disbursements paid by check except for minor expenditures paid through the petty cash fund? Is written documentation available to support all disbursements? If a petty cash fund is used, are vouchers prepared for each disbursement from the fund? Are pre-numbered checks used?

Are all the check numbers including voided checks being accounted for? Are blank checks ever signed in advance?

PETTY CASH FUNDS

Is a petty cash fund used for disbursements of a small amount?Is the fund periodically reconciled and replenished based on proper documentation of the cash expenditures?

BANK, SAVINGS AND INVESTMENT ACCOUNTS

Are written bank reconciliations prepared on a timely basis?


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Test the reconciliation for the last month in the fiscal year.Can the transaction be traced? (transactions between the bank and the books for completeness and timeliness) Are there any checks that have been outstanding over three months? Are there any unusual transactions in the bank statement immediately following year-end?Obtain the bank statement for the first month after year-end directly from the bank for review by the audit committee.

Are all savings and investment accounts recorded in the financial records?Compare monthly statements to the books.

Are earnings or losses from savings and investment accounts recorded in the books? Are all bank, savings and investment account statements mailed directly to someone unrelated to the person receiving orexpending funds?

The statements should be opened and perused by the recipient.The weekly deposits should be compared to the bankstatements and checks clearing the bank should be reviewed for unusual items.

LAND, BUILDINGS, AND EQUIPMENT RECORDS

Are there detailed records of land, buildings, and equipment including date acquired, description, and cost or fair market valueat date of acquisition?

Are there estimates/listing to account for equipment/assets? Was a physical inventory of equipment taken at year-end?Is depreciation being recorded? Have the property records been reconciled to the insurance coverage?

ACCOUNTS PAYABLE

What is the accounting basis? Cash or Accrual? Is there a schedule of unpaid invoices, including vendor name, date, and due date? Are any of the accounts payable items significantly past-due?

INSURANCE POLICIES

Is there a schedule of insurance coverage in force?It should reflect effective and expiration dates, kind and classification of coverage, maximum amounts of each coverage,

premiums, and terms of payment.

Is Workers Compensation insurance being carried as provided by law in most states?Are all employees covered under the Workers Compensation policy?

AMORTIZATION OF DEBT

Have debt/loan been acquired? Is there a schedule of debt such as mortgages and notes? Have the balances owed to all lenders been confirmed directly in writing? Have the balances owed to all lenders been compared to the obligations recorded on the balance sheet?

SECURITIES AND OTHER NEGOTIABLE DOCUMENTS

Does the church own any marketable securities or bonds?If so, are they kept in a safety deposit box, and are two signatures (excluding a pastor) required for access?

Have the contents of the safety deposit box been examined and recorded?

PERSONNEL MATTERS

Does the church maintain the following documents?-Applications for employment-Personnel files

-Performance appraisal and evaluation forms

-Employee handbook

-Immigration I-9 forms

FEDERAL REPORTING OBLIGATIONS

Does the church file on a timely basis the following forms?-Federal payroll tax forms


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-Form 941

-Form W-2

-Form W-3

-Form 1099-MISC

-Donor information returns (Form 8282)

-Annual certification of racial nondiscrimination for Christian schools (Form 5578)


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+Whispering Pines

Whispering Pines

Christian School

Executive Summary Periods: July 2014 - June 2016Reported by Wilson Barro

240 Highway 16, #Plymouth, CA 9569

Phone: 209-245-497

[email protected]


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+Whispering Pines

1. MissionOur Mission is to provide an educational opportunity and environment that instills a love of God, fosters academic excellence, and provideexperiences that enable students to acquire a foundation for lifelong achievement.

2. Goal

Our goal is to influence as many students as God brings us in contact with through educational ministry and prepare them for this world and for thworld to come. Using the Scriptures as our guide, we seek to portray to our students the relevance and the usefulness of the Bible as the only guide establishing successful spiritual and material growth.

3. Legal EntityWhispering Pines Christian School operates under the Seventh Day Adventist Reform Movement nonprofit status and tax identification. WPCoperates financially independent from the Northern California Conference of the Seventh Day Adventist Reform Movement organization.

4. Services

4.1 The Elementary SchoolWPCS provides elementary education from Transitional Kindergarten through 8th grade, working with students ages 4.7-up. Transportation and extcurriculum classes are provided without additional charges to all enrolled students. The classes offered at WPCS include:

- Bible- Mathematics- English (Grammar, Reading,

Spelling)- Music (piano)-

Choir-

Agriculture

- Science- Physical Education- Foreign Language: Russian

-

Arts-

History-

Geography- Health

- Speech- Orchestra & instrumentation: th

music program on Sunday offe

students the opportunity to leaorchestra instruments.

4.2 Honey SalesOperating under the SDARM, Whispering Pines Honey sells local and imported honey in different sizes in 18+ flavors. Whispering Pines Honesells at local fairs including the California State Fair, the Amador County Fair, and the Modern Manna Fair and is an important means for advertisinthe school and the SDARMshealth message. More than 50 visitors have attended Moriah Heights church through invitations extended by the honestaff, and currently a family of 5 attends the Moriah Heights church regularly, being first contacted through the Whispering Pines Honey ministry.

5. Organization Summary:

5.1 Number of Students:Below you will find a summary of the number of students enrolled at WPCS per grade (T-K through 8 thgrade) pacademic year (August 2014- June 2015 and August 2015- June 2016).

0

2

4

6

8

10

12

14

16

TK Kinder 1st

Ggrade

2nd

Grade

3rd

Grade

4th

Grade

5th

Grade

6th

Grade

7th

Grade

8th

Grade

2014-2015 3 12 11 12 8 9 8 9 6 13

2015-2016 6 10 13 14 14 9 9 9 15 10

NumberofStudents

Number of Students per Grade


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5.1 Staff: Our staff has grown this past 2 years and many of our teachers completed their academic training. Having most of ourteachers as certified professionals enhances the quality of education our staff provides to our students. Currently 85% of our teachershave completed 1+ superior courses/ or are currently finishing their Bachelor degree courses.

Full Time Teachers:During 2014-2016 the total number of full time teachers was 8, including:

Lilian Barbosa (Pre-K and Kindergarten)Aislinn Berlanga (1stgrades)Jessica Senior (2ndGrade)Anita Zic (3rdand 4thgrades)Vivian BarrosPhysical Education (5th- 8thgrade)Angelica Cordova (Mathematics for 4th- 8thgrade)Wilson Barros (Bible, Science and Agriculture for 1st- 8thgrades)Brigitte Portalanza(Grammar, Spelling, Reading for 5 th-8thgrades)

Part time Teachers:During 2014-2016 the total numbers of part time teachers was 7, including:

David Zic (Speech)Renata Barros (Science, Health, Choir and Piano for 5 th- 8thgrade)Ebert Fountain (History and Reading for 5 th- 8thgrade)

Nadia Likhtar (Russian Teacher)

Natalya Vartolomey (Teacher Assistant)Anzhela Zimbitska (Teachers Assistant/ Cleaning Help)Yana Glinyuk (Teacher Assitant)

Volunteer Part time teacher for the Music Program (Sunday):Peter BarrosAndrew BalbachJared BalbachAna Petrovich

John LegettKirsten LegettAriana Leggett

Natalya Vartolo

Teacher Assista

Brigitte Portala

English

Ebert Fountain

History

Wilson Barros

Principal /Teacher

Angelica Cordova

Mathematics

Nancy Fountain

Vice Principal

ssica SeniordGrade

a Glinyuk

cher Assistant

Lilian Barbosa

TK & Kindergarten

Anita Zic3rdand 4thGrade

Aislinn Berlanga

1stGradeVivian Barros

Accountant Teacher

Renata Barros

Science

Jacoby Cobb

Driver

ven Cadena

ver


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5.2 Non-teaching Responsibilities:During 2014-2016 the total number of staff was 8, including:

School Staff: Honey Shop Staff:Steven Cadena (Bus Driver) David Petrovich (Honey Shop/NPA Staff)

Jacobb Cobb (Bus driver) Peter Barros (Office Staff, Honey bottling, Sales)Vivian Barros (Accountant, Registrar, Secretary) Michael Petrovich (Honey Shop Mananger)

Nancy Fountain (Vice Principal)Wilson Barros (Principal, Bus driver)

6. Funding all Institutional costs through Tuition Income and Honey SalesWPCS has been operating financially independent from the SDARM organization, being able to provide for all the expenses in order to maintain ioperations. WPCS has been funding the majority of its institutional costs through tuition and Honey Sales. Other income sources include: canvassinfield trips, donation, sales of books and weekly bake sale available to the students as a source of lunch.

7. Management SummaryWPCS management team consists of a board of directors, which is composed of Wilson Barros (Principal), Nancy Fountain (Vice-Principal), TobiStockler (Secretary), Jorai Cruz, Vivian Barros (Accountant) and Fred Devai.

8. Summary of Periods Accomplishments

8.1 School Operation:The WPCS has been continually operating during the entire biennium. We finished the academic year 2014-2015 wit91 students, and currently for the 2015-2016 academic year we have 109 students enrolled.The agriculture program incorporated a few renovation programs during the 2015-2016 year. The students worked under Mr. Wilson and MVivians supervision to build a sand volleyball court, grass football field, and a basketball court. As the result of their efforts, our Physical Educatio

program was highly benefited and the students take great pleasure on playing sports during P.E.

5% 4%

36%

3%

52%

WPCS Revenue Sources (2014-2016)

Book Sales

Donation

Honey

Other Income (Lunch, Field Trip, etc)

Tuition Income


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Volleyball Court Basketball Court

8.2 Play ground improvements:During the 2015-2016 academic year our playground was restored and several of the components were rebuilnew components were also added to the existing structures.

8.3 Nature Classroom: Another Project developed by the agriculture students, under the supervision of Mr. Wilson Barros, is a classroom buiwith tree logs within nature/open areas of our school.


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8.4 Purchase of 1 bus: Within the period of this report WPCS has purchased one bus to be used in the transportation of the students that arenrolled in our institution. The Ford 1993 seats 20 students, was purchased for $6,000 and it is being purchased with money loaned to our school.

8.5 Bus driver training completed:Jacob Cobb has successfully completed his training during this report period and has been driving one othe three routes during this academic year.

8.6 Soccer Field: Another project developed by the agriculture students, under the supervision of Mr. Wilson Barros, is the soccer field for ouschool.


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8.7 New Website:A new website has been developed which allow parents to take virtual tours, download files and forms for enrollment, and havaccess to detailed information regarding our school and its operation.

9. Financial ReportsAll regular financial reports for the biennium are attached. The financial reports here presented were prepared by the accountant Vivian BarroFinancial documentation such as receipts, bank statements, check stubs, online banking access log, iPayment credit card statements, and furthclarification on the disclosure notes for each quarterly report are available upon request.

10. Forecasting10.1 Next school year: As of the writing of this report, the number of students currently enrolled in our institution for the next academic year 98. The majorities of these students have confirmed their re-enrollment for the 2016-2017 academic year, and are currently in the process of purchasin

books and the uniform. We have 8 students in the waiting list for next year as well. As of today, our school will be operating at 100% of its maximucapacity.

10.2 New Build

2016 sdarm-ncc delegation report book

Documents