HomeMy WebLinkAboutItem 8.1 Axis Health Care Exh 2COMMUNITY GROUP/ORGANIZATION
APPLICATION FOR FUNDS
COVER PAGE
AGENCY NAME: AXIS COMMUNITY HEALTH
PROPOSED PROJECT/PROGRAM NAME:
ACCESS TO HEALTH CARE FOR UNINSURED AND LOW-
INCOME DUBLIN RESIDENTS
FUNDING AMOUNT REQUESTED: X7,500
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Page 1 of 11 EXHIBIT
'~
CITY OF DUBLIN
Fiscal Year 2009-2010
APPLICATION FOR FUNDS
1. Please select one expense category: ^ Capital X Operating
2. Applicant Information:
Organization/Agency Name: Axis Community Health
Mailing Address: 4361 Railroad Avenue, Pleasanton, CA 94566
Street Address: 4361 Railroad Avenue
City: Pleasanton ~ State: CA 7i1~: 94566
Sue Compton _,_.925-20J-6005 scom~ton rr~asishealth.org
Executive_Director/Chairperson Work Phone Email
James Paxson x)25-734-6510 lames hacienda.org
Board President (if applicable) Work Phone Email
Please list the Primary Project Contact Person who would be able to answer questions about this application and
project/program during the funding period.
Carol Beddome Development Director
Contact Person for Project/Program Job Title
925-201-6068 cbeddome(~axishealth.org 925-417-1503
Work Phone Email Fax
Federal Tax Identification No. (required) 94-2232394
City of Dublin Business License No. (required) 10832
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a.
City of Dublin
Fiscal Year 2009-2010
Application for Funds
3. Proposed Project/Program Information (Do not describe organization.)
Amount of Funds Requested: ~ 7,500
(Maximum $25,000 per project.)
Proposed Project/Program Name: Access to Health Care for Uninsured Low-Income
Dublin Families
Proposed Project/Program Date(s): Start07 / O1 l09 and End 06 / 30 l10 '
mo. day yr. mo. day yr.
Please note: City Council Grant Funds are distributed on a reimbursement basis. If your Agency
needs a 100% disbursement afthe beginning of the Fiscal Year, please indicate this
below and please provide justification for this need.
^ Agency is requesting 100% disbursement at the beginning of the Fiscal Year.
If selecting this option, pleaseprovide justification in the blank space below.
x Agency is not requesting 100°lo disbursement at the beginning of the Fiscal Year.
Please provide the frequency that reimbursements will be submitted to the City in the
blank space below; ~e.g., monthly, quarterly, at project completion, etc.
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Page 3 of 11
.
City of Dublin
Fiscal Year 2009-2010
Application for Funds
a. How would the requested funds be used?
^ Describe, in detail, the PROPOSED PROJECT/PROGRAM (not the Agency)
^ Bulleted text is acceptable.
^ Identify if the proposed project/program is a new service, or extension of an
existing one.
^ An additional page maybe added, if needed.
Axis Community Health is seeking $7,500 in support for its innovative Enrollment and Eligibility service
which is making health care available for many low income Dublin families who do not have access to
medical services. With your support, we will be able to enroll 206 Dublin residents in publicly-supported
health insurance plans which will give them full access to medical care. We are seeking support to
continue a 0.20 FTE position. We project that a 0.20 FTE Enrollment Specialist will be able to enroll 206
low income Dublin residents in health plans in the twelve month project period. The cost of this service is
$36.36 per person. Our Enrollment and Eligibility Specialists work. directly with each family to first identify
programs where they meet eligibility requirements, and then to enroll family members in appropriate
programs.
Our Enrollment and Eligibility service is making a difference. Last year (July 1 -June 30, 2008} with a staff
of 4.0 FTE Enrollment Specialists, we provided over 4,81:4 visits helping low income Tri-Valley residents
enroll in health care plans, and over 480 of these visits were to enroll Dublin resider] s in publicly-supported
health care plans.
b. How would the PROPOSED PROJECT/PROGR:~Iti1 address an unmet' community
need and improve the quality of life for Dublin residents. Why is this `project/program
needed? (Additional page may be added, if needed):
Living without health insurance forces people to_ go without medical care. Chronic illnesses go without
treatment. Children are unimmunized. Minor health issues are left untreated and become significant health
issues. Research has found that those who are uninsured do not seek health care until they are critically ill.
This results in going#o the emergency room, where care is expensive and hospitals are left with unpaid
bills--a cost that is ultimately borne by the public.
Research bears this out. More than one third of uninsured adults in Alameda County who have asthma are
untreated (County of Alameda Uninsured Survey, September 2001). Uninsured women who develop
breast cancer are twice as likely to die as women who have coverage ("The Relationship Between Health
Insurance Coverage and Clinical Outcomes Among Women with Breast Cancer," New England Journal of
Medicine). Uninsured children are 70% more likely than insured children to not receive medical care for
common conditions such as ear infections, and 30% less likely to receive medical attention when they are
injured (The Kaiser Commission on Medicaid and the Uninsured, Feb. 2002, The Henry J. Kaiser Family
Foundation).
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Page 4 of 11
Public health data consistently shows that those who do not have health insurance do not get health care.
This is an issue that is acutely felt in the Tri-Valley, where the local emergency room provides several
million dollars of uncompensated care annually for uninsured patients. Most of these emergency room
visits could have been prevented if these patients had had access to primary care medical services. The
cost of a typical emergency room visit for an acute asthma attack approaches $2,000. This compares to an
average visit cost of $175 at a community clinic, where the same patient receives medications and
educational services that prevent or minimize future.. asthmatic episodes. These savings in health care
costs are far greater when heart attacks and strokes are prevented in adults and when communicable
diseases are prevented in children. There are also enormous, but unquantifiable, costs in human suffering.
Even more troubling:-is that .over the past 20 years, the percent of uninsured Californians under age 65
continues to rise as employer-sponsored health insurance has declined. Between 1987 and 2007,
employer-sponsored health insurance has declined. Although Medicaid and individually purchased
coverage partially offsets that decline, more than 20 percent of Californians remain uninsured. The
problem, though national; is more prominent in California, which has a lower percentage of individuals with
employer-sponsored coverage and a higher proportion -of uninsured. Ina 2008 report released by
California Healthcare Foundation (CHCF) it was found that the number of people living in California without
insurance is the highest in the nation, with nearly 60 percent of the state's uninsured are Latino. In light of
current economic conditions in California, ...with companies large and small laying off workers and
government considering cuts #o health care programs to help lessen burgeoning budget deficits, the ranks
of uninsured are likely to'-grow in the coming year. Based on Dublin's current estimated population of
43,960, this CHCF report would indicate that there are more than 8 792 Dublin residents without health
insurance.
According to the Tri-Valley Needs Assessment Survey in May 2003, the local health care infrastructure. is
not meeting the needs of the Tri-Valley's growing population. Axis is the sole provider of medical services
for local residents who are indigent and uninsured. To stem the tide of uninsured residents:in the Tri-Valley
Axis established an Enrollment and Eligibility department which provides direct assistance for low income
families to enroll in publicly-supported health care programs such as Medi-Cal, Medi-Cal managed care
plans, Healthy Families, CHDP-Gateway. The vast.: majority of he families we work with are completely
overwhelmed with the complexities of the health care network. They are not aware of exisfng programs
and cannot navigate the complicated enrollment processes that most plans require. The' enrollment
processes are complicated because many programs are limited to very specific services (such as the
Breast Cancer Detection program), so it is common for patients to be enrolled in two or more plans.
Additionally, many plans serve only children. ' As a result, it is common for a single family to be enrolled in
three or more different plans. In addition to the complexities involved in the initial enrollment processes,
most plans require frequent re-enrollment processes which, if not completed correctly and according to
established timeframes, result in dis-enrollment from the health plan. More than 60% of the families we
serve do not speak English, which makes it yet more difficult to navigate the enrollment process. Once
residents are enrolled in health plans, they have immediate access to medical care. We track emergency
room and urgent care center use of our patients and have found that the rate of inappropriate use of
emergency services is less than 1 %. We have also documented dramatic declines in the use of
emergency room services by our patients who have asthma, diabetes and other chronic illnesses.
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Page 5 of 11
City of Dublin
Fiscal Year 2009-2010
Application for Funds
Our Enrollment and Eligibility services bring about a demonstrable decrease in health care costs in our
community. More importantly, by making health care available for low income residents, we are able to
improve the lives of many people while also improving the overall health of the community.
e. What documentation/data/records suppcnrt ehe need for this PROPOSED
PROJECTIPROGRAM? Please identify your data sources. (Additianal page maybe
added, if needed.)
^ County of Alameda Uninsured Survey, September 2001
• The Relationship Between Health Insurance Coverage and Clinical Outcomes Among
Women with. Breast Cancer," New England Journal of Medicine
• The Kaiser Commission on Medicaid and the Uninsured, Feb; 2002, The Henry J. Kaiser
Family Foundation
^ California Healthcare Foundation Report California's Uninsured, 2008
• Tri-Vailey Needs Assessment, May 2003.
d. Specify the PROPOSED PROJECTIPROGRA:i\l population to be served.
This program targets Dublin families that are low income and uninsured. Over the course of the one-year
project period, we anticipate that our Enrollment Specialist will enroll 206 low income Dublin residents in
health care plans. Demographic data from our current service show that 96% of these families have an
income that is in HUD's "extremely low" category and 4% are in the "very low" category. Over 60% of the
families do not speak English, with Spanish being the predominant language,.(Latinos have the sad and
unique distinction of being the ethnic group with the highest workforce participation. rates, yet the lowest
rates of health insurance coverage.) 25% are children under the age.of twelve, 10°1° are teens, and 4% are
seniors. Approximately 3% are homeless.
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Page 6 of 11
City of Dublin
Fiscal Year 2009-2010
Application for Funds
e. Projects/programs must be evaluated to determine if they are being carried out efficiently
and if project/program goals are being met. Please describe how you plan to monitor
your project/program's success and impact.
^ An additional page may be added, if needed.
The goal of this project is to decrease the number of low income Dublin residents who do not have health
insurance. This will result in access to health care, which, in tum, decreases complications of chronic
diseases and prevents a wide variety of acute and chronic illnesses among Dublin residents. It also has a
hugely positive effect among children, as immunization rates increase, minor illnesses do not become
serious iNnesses, and obesity and diabetes rates are minimized. This program also decreases the rate of
uncompensated care in local emergency. rooms and urgent care centers, which is a cost that is passed on
to the public.
The success of this program is based upon decreasing the number of uninsured residents: Evaluation is
performed by maintaining statistical data regarding the number of persons served, the number of
enrollments completed and the number of re-enrollments completed. VVe also monitor emergency room
and urgent care center usage to ensure that utilization of these.services is appropriate; if we find that the
use of these facilities was not appropriate, we provide follow-up with the patient to make certain that they
understand haw to use the medical system and we re-educate them regarding the availability of our triage
nurse for medical advice.
f. Specify numbers of clients served by agency, then by PROPOSED `'
PROJECT/PROGRAM:
~~~ . ~~ ~ -
Agene~articipants
~------ -
Total Number of Partici ants Served by A ency (if ap licable)
Total Number of Dublin Residents Served b~~ AQenc~~ (if applicable) 1,200
Pr~cdPra~ram Participants
Total Proposed Participants Served by this Pro'ect/Pro ram 2,500
Total Number of Dublin Residents Served b this Project 206
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Page 7 of 11
Application for Funds
5. Financial Information -Operating Budget
a. Expense Budget
F"~ 2{~Q9-~~ 1~
EAPENSE BUDGET
ORGANIZATION ~'II1S PRt3~EUT/
PROGRA~'I
GRANT REQCES'IT
Personnel Costs
Emplr~`ee Salaric.~ ~~ Benrtits ~j,219,-t5> ~1=~7,~(~-~ `~7,~0O
Non-Personnel Costs
Direct
Contracted Services 197,200 0 0
Occupancy $287,077 0 0
Consumable Supplies $440,250. - 0 0
Other 369,350 0 0
Indirect
Contracted Services 11,223 0 0
Occupancy 18,913 0 0
Consumable Supplies $9,575 0 0
Other $32,641 0 0
TOTAL $6,585,684 $147,264 $7,500
Further Ccimments/Explanations (if necessary):
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Page 8 of 11
8
City of Dublin
Fiscal Year 2009-2010
Application for Funds
b. Revenue Budget
FY 2009-2010
REVENUE BUDGET
ORGANIZATION
FR~J~CTIFROGRA~l
C+~mmitted/~testricted Funds
s eCify source)
State of California: WIC X520,869 $0
State of California: EAPC $52,921 $0
Alameda Count CMSP & ACE $1,613,133 $0
Alameda County: Day Laboxers $37,SQ0 $0
Alameda County: Homeless $41,450 $0
Alameda County: Imrr~unizations $18,000 ~ $0
~' Alameda Count : CYS $61,424 $0
Alameda County:`ODF $542,215 $0
Alameda County: Primary
Prevention $157,668 $0
Alameda Count.: Pro 36 $176,607 $0
Alameda Count ;SSA $40,000 $0
Fees/Private Pa /Insurance $3,152,221 $0
Citv of Dublin $3,488 $0
Non-ComniittedlR.~stt-icted ~l~unds
(s ecifsource)
City of Livermore $40,000 $20,000
City of Pleasanton $25,000 $5,000
City of Dublin $7,500 $7,500
Foundation $87,300 $82,000
Community $52,500 $32,764
TOTAL $6,629,796 $147,264
The revenue projections are at risk, as we anticipate decreases in reimbursement rates from
Medical and other publicly funded programs, as state officials develop plans to alleviate the
current state budget crisis.
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Page 9 of 11
City of Dublin
Fiscal Year 2009-2010
Application for Funds
6. General Agency Information
X Past grant applicants may check this box in lieu of completing item 6 (a-d) if the
program organizational description on file with the City is correct and current.
a. List all years that Organization has previously received City of Dublin funding (not
Community Development Black Grant - CDBG).
b. Describe the populations} served by the Organization.
c.
Describe all the services the Organization currently provides to Dublin residents.
^ An additional page maybe added, if needed.
d. Has your agency ever previously received funds from the City of Dublin? If yes,
please specify in what Fiscal Years and the amount received each year.
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Page 10 of 11
City of Dublin
Fiscal Year 2009-2010
Application for Funds
7. Required Attachments:
O Only one (1) copy per Agency of each of the following is required, even with multiple
projects/programs submitted.
o Applications without the following documents will not be reviewed for funding.
O Please label attachments: A. B C etc.
^ ' A. Names of Governing Board; identify current Board officers.
B. Current total Organization operatin budget, including revenue.
^ Clearly labcli"identify the program that includes the PROPOSED
PROJECTIPROGRAM.
o C. Most recent audit report or tax return,(il: ~Ypplicable).
o D. Resolution, letter or other docume~tproviding evidence of
Board/Organization approval of application, and date approval was granted.
^ BoardlOrgani~ation approval may be pendi~~g.
^ E. Organization's certificate of insurance showing coverage for liability and
workers' compensation.
^ F. Application Verification Declaration Signature Page.
^ G. Signed affidavit form from each collaborating agency named in proposed
project/program plan (if applicable).
^ H. Copy of IRS Letter of Determination indicating tax exempt status.
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Page 11 of 11
i
~~ ~
Axis Community Health
Board of Directors
2009
Officers
Name
James Paxson, General Manager
Hacienda Owners Association
4473 Willow Road, Suite 105
Pleasanton, CA 94588
Ted Kaye, Ph.D.
Las Positas College Foundation
4131 Garibaldi Place
Pleasanton, CA 94566
Aida White
CAPE/Head Start
6125 Augusta Way (home address)
Livermore, CA 94550
Bert Brook
852 Castlewood Place
Pleasanton, CA 94566
Members
Yolanda Brown
3128 Paseo Granada
Pleasanton, CA 94566
Mark Eaton
2109 Fourth Street
Livermore, CA 94550
Thelma Fones
Livermore School District
750 Del Mar Avenue
Livermore, CA 94550
Michael Fraser, Chief of Police
Pleasanton Police Department
4833 Bernal Avenue
Pleasanton, CA 94566
L. James Ghilardi
Arroyo Counseling
4713 First Street, #250
Pleasanton, CA 94566
Frank A. Hunter, Ph.D.
1550 Springtown Blvd., Apt. 18G
Livermore, CA 94551
Rhenae Keyes
6700 Dougherty Rd. # 101
Dublin, CA 94568
Farzana (Farzi) Najeeb
9302 Benzon Drive
Pleasanton, CA 94588
Rebecca Silva, Executive Director
CAPE/Headstart
34864 Rumford (home address)
Union City, CA 94587
Jeri Steiger
3819 Vineyard, #68
Pleasanton, CA 94566
Laura Torres
4804 Marcella Ct.
Livermore, CA 94550
Position/Committees Phone E-Mail
Chair (hm) (510) 524-0679 jamestu'~hacienda.org
Finance (wk) (925) 7346510
Facility
Vice Chair (hm) (925) 417-1201 tkaveCa~lasoositascollege.edu
Goverance (wk) (925) 4241010
Nominating
Secretary (hm) (925)455-4708 awhiteancapeheadstart.oro
Finance (wk) (925)443-3434
Audit
Treasurer (hm) (925) 846-0789 berfbrookCa2comcast.net
Finance
Foundation
Facility
PatientlClient Adv. (hm) (925) 485-4459 yolanda.r.brown@ko.org
(wk) (925) 243-2740 YrooksCa.aol.com
(cell) (925) 699-3754
Finance (hm) (925) 373-9249 markleaton@comcast.net
Audit (wk) (925) 373-3455
Nominating (hm) (925) 443-7320 tfones _livermore.kl2.ca.us
(wk) (925)454-5596
Goverance (hm) (925) 846-8847 mfraser ci.oleasanton.ca.us
(wk) (925)931-5100
Governance (hm) (925) 4842449 volvosgo@aol.com
Audit (wk) (925) 462-0220
Patient/Client Adv. (hm) (925) 449-1714 hunterfrankalexCa~vahoo.com
Marketing (cell) (925) 518-3253
Audit
Patient/Client Adv. (hm) (925) 339-8548 keves2thecap<cilaol.com
Marketing (hm) (925) 399-5131 farzinajeebCcilyahoo.com
Medical Leave (hm) (510) 487-7769 rsilvaCcDcaoeheadstart.org
(wk) (925)443-9380
Governance (hm) (925) 484-3699
Patient/Client Adv (wk) (925) 846-2520
(hm) (925) 2944144
(wk) (925)606-4724
pizzarobCa~aol.com
ItomesCc~livermore. k 12.ca. us
Staff
Sue Compton, CEO (wk) (925) 201-6005 scomoton@axishealth.or9
Sandy English, Executive Assistant (wk) (925) 201-6017 sen lish .axishealth.orq
~~ ~
AXIS Community Health
FY 2008-2009 Budget
REVENUE:
Federal:
State
County
Local
Fees/Private Pay/Insurance
Foundations
Donations
Other
TOTAL REVENUE:
EXPENSES:
DIRECT
PERSONNEL
CONTRACTED SERVICES
OCCUPANCY
CONSUMABLE SUPPLIES
OTHER
TOTAL DIRECT EXPENSES
INDIRECT
PERSONNEL
CONTRACTED SERVICES
OCCUPANCY
CONSUMABLE SUPPLIES
OTHER
TOTAL INDIRECT EXPENSES
TOTAL EXPENSES
NET OPERATING INCOME (LOSS)
(Before Depreciation)
PROJECTS
Behavior Health Relocation
Funding
Expenses
WOMEN'S CLINIC CONSTRUCTION
Funding
Expenses
Chronic Disease Mgmt (i2i ~ Implementation
Shortfall
Software/Hardware
Implementation
Contractor support
TOTAL PROJECT BALANCE
TOTAL BUDGET
AXIS Total
Clinic Budget BH Budget WIC Budget Budget
50,000 0 520,869 570,869
1,614,169 820,246 2,434,415
52,000 500 52,500
2,757,796 669,916 3,427,712
87,300 3,000 90,300
50,000 1,500 51,500
2,500 0 - 2,500
4,613,765 1,495,162 520,869 6,629,796
3,156,205 945,309 373,053 4,474,566
135,000 30,400 31,800 197,200
127,670 120,057 39,350 287,077
382,000 35,750 22,500 440,250
234,700 111,500 23,150 369,350
4,035,575 1,243,016 489,853 5,768,443
499,774 215,015 30,100 744,889
7,500 3,723 0 11,223
12,692 6,221 0 18,913
6,500 3,075 0 9,575
22,480 10,161 0 32,641
548,946 238,195 30,100 817,241
4,584,520 1,481,211 519,953 6,585,684
29,245 13,951 91 44,111
108,570 108,570
{128,570) {128,570)
487,697 487,697
{516,575) {516,575)
{20,000} (20,000)
{20,000} {20,000)
{10,000) {10,000)
(7s,s7s} (20,000} o (sa,s7s)
(49,633) (6,049) 916 (54,767)
We are projecting our clinic budget to operate at a deficit in 2008/2009 with capital shortfalls in needed infrastructure expansions
(Women's Health Clinic and Behavioral Health Relocation) and a steady increase in the number of uncompensated medical visits
which is occurring as our patient visits increase at a rate that exceeds our current contracts and grants. The revenue projections
are at risk, as we are anticipating decreases in reimbursement rates from Medical and other publicly funded programs, as state
officials develop plans to alleviate the current state budget deficit.
AXIS COMMUNITY HEALTH, INC.
AUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2008
AXIS COMMUNITY HEALTH, INC.
TABLE OF CONTENTS
PAGE
INDEPENDENT AUDITOR'S REPORT
FINANCIAL STATEMENTS:
Statement of Financial Position 2
Statement of Activities 3
Statement of Cash Flows 4
Notes to Financial Statements 5-12
SUPPLEMENTARY INFORMATION
Statement of Units of Service for County of Alameda Grants 13-14
Statement of Expenditures for County of Alameda Grants 15-16
Schedule of Expenditures of Federal Awards 17
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER
MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITING
STANDARDS 18-19
INDEPENDENT AUDITOR' S REPORT ON COMPLIANCE WITH
REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON
INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH
OMB CIRCULAR A-133 20-21
SCHEDULE OF FINDINGS AND QUESTIONED COSTS 22-23
STATUS OF PRIOR YEAR FINDINGS AND RECOMMENDATIONS 24
Patel &
Associates
Certified Public Accountant
The Board of Directors
Axis Community Health, Inc.
Pleasanton, California
266 17ih Street, Suite 200
Oakland, California 94612-4124
INDEPENDENT AUDITOR'S REPORT
Telephone: (510) 452-5051
Fax: (510) 452-3432
e-mail: ramesh[tipatelcpa.com
We have audited the accompanying statement of financial position of Axis Community Health, Inc. (a
Nonprofit Organization) as of June 30, 2008 and the related statements of activities and cash flows for the
year then ended. These financial statements are the responsibility of Axis Community Health, Inc.'s
management. Our responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards, issued
by the Comptroller General of the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements are free of material misstatement. An
audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation. We believe that our audit
provides a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial
position of Axis Community Health, Inc. as of June 30, 2008 and the changes in its net assets and its cash
flows for the year then ended in conformity with accounting principles. generally accepted in the United States
of America.
In accordance with Government Auditing Standards, we have also issued our report dated December 18, 2008
on our consideration of Axis Community Health, Ine.'s internal control over financial reporting and our tests
of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other
matters. The purpose of that report is to describe the scope of our testing of internal control over financial
reporting and compliance and the results of that testing, and not to provide an opinion on the internal control
over financial reporting or on compliance. That report is an integral part of an audit performed in accordance
with Government Auditing Standards and should be considered in assessing the results of our audit.
Our audit was performed for the purpose of forming an opinion on the basic financial statements of Axis
Community Health, Inc. taken as a whole. The accompanying supplementary information is presented for
purpose of additional analysis. Also, the accompanying schedule of expenditures of federal awards is
presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular
A-133, Audits of States, Local GoverrTments, and Non-Profit Organizations, and is not a required part of the
basic financial statements. Such information has been subjected to the auditing procedures applied in the audit
of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the
basic financial statements taken as a whole.
Oakland, California
December 18, 2008
AXIS COMMUNITY HEALTH, INC.
STATEMENT OF FINANCIAL POSITION
JUNE 30, 2008
ASSETS
Current assets:
Cash and cash equivalents
Accounts receivable -net (Note 3)
Grants and contracts receivable (Note 5)
Prepaid expenses
Total current assets
Property and equipment -net (Note 6)
Total assets
LIABILITIES AND NET ASSETS
Current liabilities:
Accounts payable
Accrued liabilities
Unemployment reserve (Note 7)
Current portion of note payable (Note 8)
Total current liabilities
Long term portion of note payable (Note 8)
Total liabilities
NET ASSETS:
Unrestricted
Temporarily restricted
Total net assets
Total liabilities and net assets
The accompanying notes are an integral part of these financial statements.
$ 1,411,440
921,835
528,200
41,415
2,902,890
1,503,307
$ 4,406,197
$ 166,291
401,929
37,959
17,717
623,896
667,804
1,291,700
3,087,644
26,853
3, 114,497
$ 4,406,197
2
AXIS COMMUNITY HEALTH, INC.
STATEMENT OF ACTIVITIES
JUNE 30, 2008
Support:
Grants and contracts (Note 4)
Contributions (Note 12)
Total support
Revenue:
Patient fees (Net)
Interest income
Other
Total revenue
Total support and revenue
Net assets released from restrictions:
satisfaction of program restrictions
Total support and revenue
Expenses (Note 17):
Program services
Management and general
Total expenses
Revenue over expenses
Net assets, beginning of the year
Net assets, end of year
Temporarily
Unrestricted Restricted
$ 2,950,958 $
102,483 25,000
3,053,441 25,000
3,705,350
21,169
22,427
3,748,946
6,802,387 25,000
67,475 (67,475)
6,869,862 (42,475)
5,357,190
886,815
6,244,005
625,857 (42,475)
2,461,787 69,328
$ 3,087,644 $ 26,853
Permanently
Restricted Total
$ $ 2,950,958
127,483
3,078,441
3,705,350
21,169
22,427
3,748,946
6,827,387
6,827,387
5,357,190
886,815
6,244,005
583,382
2,531,115
$ $ 3,114,497
The accompanying notes are an integral part of these financial statements.
3
AXIS COMMUNITY HEALTH, INC.
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30.2008
Cash flows from operating activities:
Change in net assets $ 583,382
Adjustments to reconcile change in net assets to net cash
provided by operating activities:
Depreciation 238,954
Decrease/(Increase) in:
Accounts receivable (306,366)
Grants and contracts receivable 95,326
Prepaid expenses (17,229)
Increase/(Decrease) in:
Accounts payable 8,470
Accrued liabilities 75,079
Net cash provided by operating activities 677,616
Cash flows from investing activities:
Purchase of property and equipment (52,784)
Net cash used by investing activities (52,784)
Cash flows from financing activities:
Repayment of long term loans (16,695)
Net cash used by financing activities (16,695)
Net increase in cash and cash equivalents 608,137
Cash and cash equivalents at beginning of year 803,303
Cash and cash equivalents at end of year $ 1,411,440
Supplemental disclosures:
Interest paid $ 45,544
The accompanying notes are an integral part of these financial statements
4
AXIS COMMUNITY HEALTH, INC.
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30.2008
NOTE 1: GENERAL
Axis Community Health, Ina (Axis) is a private nonprofit 501(c)(3) community
clinic that has been serving the residents of the Tri-Valley area since 1972. Axis's
mission is to foster the physical, emotional and social well-being of individuals,
families and the Tri-Valley community through the provision of services which
promote wellness and a positive quality of life. Axis operates from four sites that are
located in Pleasanton, Livermore and Dublin. Axis's services include pediatrics,
adult internal medicine, women's health care, mental health counseling, drug and
alcohol services, WIC nutrition services and community health education.
NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Accountin
The accompanying financial statements have been prepared on the accrual basis of
accounting in accordance with accounting principles generally accepted in the United
States of America. Net assets, revenues and expenses are classified on the existence
or absence of donor-imposed restrictions. Accordingly, net assets of Axis and
changes therein are classified and reported as follows:
Unrestricted net assets -Net assets are those currently available for use and are not
subject to donor-imposed stipulations.
Tem orarily restricted net assets -Net assets subject to donor-imposed stipulations
that may or will be met, either by actions of Axis and/or the passage of time. When a
restriction expires, temporarily restricted net assets are reclassified to unrestricted net
assets and reported in the statement of activities as net assets released from
restrictions.
Permanently restricted net assets -Net assets subject to donor-imposed stipulations
that they be maintained permanently by Axis. There were no permanently restricted
net assets as of June 30, 2008.
Pronerty and Equi ment
Property and equipment is stated at cost at the date of acquisition. Depreciation of
property and equipment is computed on the straight-line method over the estimated
useful lives of the individual assets. The lives of the assets range from 5 years to 30
years. Repairs and maintenance are charged to operations and major improvements
are capitalized. Donated assets are recognized at market value at the time of donation.
Expenses for assets in excess of $1,000 are capitalized and assets purchased with
government grants are expended in accordance with government program guidelines.
Sunnort and Revenue
Support for government contracts is recognized when earned, primarily as
expenditures are incurred. Support from unrestricted sources including grants and
contributions is recognized when received. Revenue from patient fees is recognized
when services are provided. Axis receives revenues from third-party payors and
patients. Axis has agreements with third-party payors that provide for payments at
amounts different from its established rates. Payment arrangements include
prospectively determined rates per discharge, reimbursed costs and discounted
charges. Net patient service revenue is reported at the estimated net realizable
amounts from patients, third-party payors, and others for services rendered. Cash
received in advance of earnings is reported as deferred revenue.
Contributions and Promise to Give
Contributions, including unconditional promise to give, are recorded as made. All
contributions are available for unrestricted use unless specifically restricted by the
donor. Conditional promises to give are recognized when the conditions on which
they depend are substantially met.
In Kind Contributions
Axis records in kind support including contributed assets and professional services.
Contributed professional services are recognized if the services received (a) create or
enhance anon-financial asset or (b) require specialized skills, are provided by
individuals possessing those skills, and would typically need to be purchased if not
provided by donation. Contributions of tangible assets are recognized at fair market
value when received.
During the fiscal year, Axis received a significant amount of contributed services
from non-professional volunteers to assist in the program services and fund raising
activities. No amounts have been recognized in the statement of activities because
they did not meet the two criteria described above.
Cash and Cash Equivalents
Cash and cash equivalents include short-term highly liquid investments with original
maturities of three months or less.
Functional allocation of Expenses
The costs of providing the various programs and other activities have been
summarized on a functional basis in the statement of activities. Accordingly, certain
costs have been allocated among the programs and supporting services benefited.
Use of Estimates
The 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 certain reported amounts of assets and
disclosures. Accordingly, actual result could differ from those estimates.
Income Taxes
Axis is exempt from Federal Taxes under Section 501 (c) (3) of the Internal Revenue
Code as amended and Section 23701 (d) of the Revenue and Taxation Code of the
State of California. Accordingly, no provision for Federal and Franchise taxes has
been recognized in the financial statements.
NOTE 3: ACCOUNTS RECEIVABLE
Accounts receivable totaled $921,835 and a provision of $74,581 has been made for
doubtful accounts.
NOTE 4: GRANTS AND CONTRACTS REVENUE
Axis is funded primarily by Federal, State and County grants/contracts, which
generally restrict the use of such funds to cover the operating expenses directly
related to providing primary care and special services. Grants/contracts are
recognized as revenue over the period specified in the related grant award
agreements. The grants and contracts are as follows:
State WIC $ 506,201
Alameda County General Fund 1,478,684
Alameda County Immunization Project 20,000
Alameda County Homeless 28,454
Alameda County-CYS 61,424
Alameda County ODF (Drug and Alcohol) 192,099
Alameda County Drug and Alcohol Teens 213,975
Alameda County Primary Prevention 157,668
Alameda County Prop 36 162,085
Alameda County SSA 31,891
CDBG Pleasanton -Women's Clinic 23,030
Pleasanton City Grant -Clinic 24,370
State EAPC 17,089
AHC- General Medicine 23,485
Livermore City Grant -Clinic 10,503
$ 2,950,958
7
NOTE 5: GRANTS AND CONTRACTS RECEIVABLE
Grants and Contracts receivable balances are as follows:
Alameda County Measure A $
Alameda County SSA 13,805
Alameda County Homeless 5,740
State -WIC 89,760
Immunization Project 1,667
Alameda County General Fund 337,497
Alameda County ODF 11,574
Alameda County Primary Prevention 10,512
Alameda County Teens 20,381
Alameda County Prop 36 3,931
Alameda County CYS (Comprehensive Youth Services) 10,237
Pleasanton Primary Care 1,371
Pleasanton CDBG -Women's clinic 21,725
$ 528,200
NOTE 6: PROPERTY AND EQUIPMENT
Property and equipment is summarized as follows:
Land $ 210,460
Buildings 1,486,776
Leasehold improvements 462,982
Furniture and office equipment 666,362
Medical equipment 81,615
Computers 347,660
3,255,855
Less: accumulated depreciation (1,752,548)
Net book value $ 1,503,307
NOTE 7: UNEMPLOYMENT RESERVE
Axis has established aself-funded unemployment benefit fund, electing not to
participate in the California State Unemployment Insurance Plan. Axis has
recognized accrued unemployment benefits liability of $37,959 in the fiscal year
2008.
NOTE 8: NOTE PAYABLE
Note payable consist of the following:
Note Payable to Mt. Diablo National Bank, secured by real
property, bearing interest at 6.5% per annum, payable in monthly
principal and interest installments of $4,887. The entire unpaid
balance is due on October 1, 2010. $ 681,921
Unsecured note Payable to Ciry of Livermore, non-interest bearing,
payable in monthly principal and interest installments of $300. The
maturity date is June, 2010. 3,600
Total Note Payable 685,521
Less: Current Portion (17,717)
Long-Term Portion
$ 667,804
Following are maturities of long-term debt for each of the next three years:
Year ending June 30,
2009 $ 17,717
2010 15,077
2011 652,727
NOTE 9: LEASE COMMITMENTS
$ 685,521
Axis leases office space for its Programs located in Pleasanton, Livermore and
Dublin California, under operating leases expiring in various years through 2010.
Minimum future rental payments under noncancelable operating leases having
remaining terms in excess of one year as of June 30, 2008, for each of the next two
years are:
Year ending June 30:
2009 $ 28,200
2010 28,200
Total minimum future rental payments $ 56,400
The rental expense for the year ended June 30, 2008 was $107,086.
9
NOTE 10: PENSION PLAN
Axis has established a 401(K) retirement plan to provide eligible employees with
retirement benefits. All employees over age 21 and after completion of 3 months of
employment service are eligible for the retirement contribution. All eligible
employees may elect to have employee elective deferrals of not less than $200
annually contributed to the plan. Axis did not contribute to the plan during the year
ended June 30, 2008.
NOTE 11: CONTINGENT LIABILITIES
Grant Expenditures
Conditions contained within the various contracts awarded to Axis are subject to the
funding agencies criteria and regulations under which expenditures may be charged
against and are subject to audits under such regulations and criteria. Occasionally,
such audits may determine that certain costs incurred against the grants may not
comply with the established criteria that govern them. In such cases, Axis could be
held responsible for repayments to the funding agency for the costs or be subject to
the reductions of future funding in the amount of the costs.
Management does not anticipate any material questioned costs for the contracts and
grants administered during the period.
NOTE 12: CONTRIBUTIONS
Contributions are generally from foundations and are as follows:
Tri-Valley Community Foundation $ 18,750
Alameda Health Consortium/Alta-Bates Summit Foundation 32,300
Blue Shield California Foundation 30,000
Kaiser Foundation 25,000
Foresters of America 5,000
Wellness Foundation/Alameda Health Consortium 1,883
Others 14,550
$ 127,483
NOTE 13: COMPENSATED ABSENCES
Axis encourages employees to take their vacation during the year it is earned. When
this is not possible, employees may accumulate time up to the limits according to
their length of service in the organization. The employees do not gain a vested right
to accumulated sick leave. The accumulated employee sick leave benefits are not
recognized as liabilities of Axis since payment of such benefits are recorded as
expenditures in the period sick leave is taken.
10
NOTE 14: RELATED PARTY TRANSACTIONS
Community Health Center Network (CHCN) is a partnership between seven health
service organizations to provide a comprehensive range of professional health care
and social services in a manner respectful of the community values and traditions.
Incorporated in 1996, CHCN introduced the managed care business to its member
clinics by serving as a network of management service organization which
administers a risk sharing arrangement between the member clinics. Under the risk
sharing arrangement Axis receives capitated payments from CHCN by providing
Primary Care Physician services to its covered patients. Axis periodically receives
cash payments under the risk sharing arrangement, and a certain amount of cash
receipts are withheld on behalf of the member clinics to pay their respective
outstanding claims for services. At June 30, 2008, the expenditure incurred in excess
of revenue received was $13,752. The management feels that the net resultant
amount is not material and accordingly, no due to/from CHCN at June 30, 2008 has
been recorded. In addition, Axis received $293,676 towards risk pool and surplus
distribution.
NOTE 15: LINE OF CREDIT:
The facility has a line of credit with Wells Fargo Bank for $150,000. No amount was
drawn and outstanding at June 30, 2008.
NOTE 16: AXIS COMMUNITY HEALTH FOUNDATION
Axis Community Health Foundation was created to enhance community support for
Axis, carrying out a variety of activities that generate support for the organization.
There were no significant transactions between the two organizations during the year.
11
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SUPPLEMENTARY INFORMATION
AXIS COMMUNITY HEALTH, INC.
STATEMENT OF UNITS OF SERVICE FOR COUNTY OF ALAMEDA GRANTS
FOR THE YEAR ENDED JUNE 30, 2008
Program
Contract Number
Contract Period
Contract Amount
TYPE OF SERVICE
Medical
Amount Reimbursed by County
Homeless Program
C-93-0689
7/1/0'7- 6/30/08
$ 41,450
NUMBER RATE
OF UNITS PER UNIT
347 $ 82.00
13
TOTAL
28,454
$ 28,454
AXIS COMMUNITY HEALTH, INC.
STATEMENT OF UNITS OF SERVICE FOR COUNTY OF ALAMEDA GRANTS
FOR THE YEAR ENDED JUNE 30.2008
Program SSA-Children & Family services
Contract Number C-93-0916
Contract Period 7/1/07- 6/30/08
Contract Amount $ 36,000
NUMBER RATE TOTAL
TYPE OF SERVICE OF UNITS PER UNIT
Drug testing 682 $ 30.00 $ 20,460
Group session 209 25.00 5,225
Intake 3 60.00 180
Individual 8 60.00 480
Case Management 36 39.61 1,426
Lab-Drug Testing 70 40.00 2,800
Additional Lab 1,320
Amount Reimbursed by County $ 31,891
14
AXIS COMMUNITY HEALTH, INC.
STATEMENT OF EXPENDITURES FOR COUNTY OF ALAMEDA GRANTS
FOR THE YEAR ENDED JUNE 30, 2008
Program : Homeless Case Comprehensive Immunization
Management Youth Services
Contract Number : C-93-0689 C-99-497 C-93-0689
Contract Period : 7/1/07 - 6/30/08 7/1/07 - 6/30/08 7/1/07-6/30/08
Contract Amount : $ 28,454 $ 59,635 $ 20,000
Expenditures
Salaries and Employee Benefits $ 28,454 $ 59,635 $ 20,000
Total 28,454 59,635 20,000
Amount Reimbursed by County $ 28,454 $ 59,635 $ 20,000
15
AXIS COMMUNITY HEALTH, INC.
STATEMENT OF EXPENDITURES FOR COUNTY OF ALAMEDA GRANTS
FOR THE YEAR ENDED JUNE 30, 2008
Contract Name
Contract Number
Contract Period
Contract Amount
Alcohol and Drug
C-93-0689
7/1/07-6/30/08
$ 513,865
210 200.
Primary Outpatient 202 200
Prevention Alcohol/Dnxes Teen Prop 36 Total
Expenditures:
Services and Supplies
Amount Reimbursed by County
$ 132,393 $ 191,222 $ 137,611 $ 162,640 $ 623,866
$ 132,393 $ 191,222 $ 137,611 $ 162,640 $ 623,866
16
AXIS COMMUNITY HEALTH, INC.
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED NNE 30, 2008
FEDERAL GRANTOR/PASS-THROUGH
GRANTOR/PROGRAM OR CLUSTER TITLE
U.S. Department of Agriculture:
Pass-Through Program From:
State Departement of Health & Human Services -
Supplemental Food Program -WIC
Total U.S. Department of Agriculture
U.S. Department of Health and Human Services:
Pass-Through Programs From:
Alameda County -Health Care Service Agency
- Homeless Program
Alameda County-Department of Public Health
- Alcohol and Drug
- Drug Medical
- Drug and Alcohol Treatment and Substance Abuse Counseling
Total U.S. Department of Health and Human Services
U.S. Department of Housing and Urban Development:
Pass-Through Programs From:
City of Pleasanton
Community Development Block Grants
- Pleasanton Woman's Health Center
City of Livermore
Community Development Block Grants
- Access to Healthcare for Uninsured Liv. Fam.
- Defibrillator
Total U.S. Department of Housing and Urban Development
Total Expenditures of Federal Awards
Federal Pass-Through
CFDA Entity Identifying Federal
Number Number Expenditures
10.557 99-12345&99-85771 $ 506,201
506,201
93.151 C-93-0689 28,454
93.959 C-93-0689 110,041
93.778 C-93-0689 6,488
93.645 C-93-0689 18,000
162,983
14.218 N.A. 23,030
14.218 N.A. 8,500
14.218 N.A. 2,003
33,533
N.A.: Not Available
Note: The above schedule of expenditures of federal awards is prepared on an accrual basis of
accounting. The information in this schedule is presented in accordance with the requirements of
OMB Circular A-133, Audits of States, Local Governments, and Non-Profzt Organizations. Therefore,
some amounts presented in this schedule may differ from amounts presented in, or used in the
preparation of, the basic financial statements.
$ 702,717
17
Patel &
Assoclates Telephone: (Sl0)452-5051
266 17'^ Street, Suite 200 Fax: (510) 452-3432
Certified Public Accountant Oakland, California 94612-4124 a-mail: ramesh@patelcpa.com
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCL~L
REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
OF FINANCLAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
The Board of Directors
Axis Community Health, Inc.
Pleasanton, California
We have audited the financial statements of Axis Community Health, Inc. (A Non-profit
Organization) as of and for the year ended June 30, 2008, and have issued our report thereon dated
December 18, 2008. We conducted our audit in accordance with auditing standards generally
accepted in the United States of America and the standards applicable to financial audits contained
in Government Auditing Standards, issued by the Comptroller General of the United States.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered Axis Community Health, Inc.'s internal control
over financial reporting as a basis for designing our auditing procedures for the purpose of
expressing our opinion on the financial statements, but not for the purpose of expressing an opinion
on the effectiveness of Axis Community Health, Inc.'s internal control over fmancial reporting.
Accordingly, we do not express an opinion on the effectiveness of Axis Community Health, Inc.'s
internal control over financial reporting.
A control deficiency exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent or detect
misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of
control deficiencies, that adversely affects Axis Community Health, Inc.'s ability to initiate,
authorize, record, process, or report financial data reliably in accordance with generally accepted
accounting principles such that there is more than a remote likelihood that a misstatement of Axis
Community Health, Inc.'s financial statements that is more than inconsequential will not be
prevented or detected by Axis Community Health, Inc.'s internal control.
A material weakness is a significant deficiency, or combination of significant deficiencies, that
results in more than a remote likelihood that a material misstatement of the financial statements will
not be prevented or detected by Axis Community Health, Inc.'s internal control.
is
Our consideration of internal control over financial reporting was for the limited purpose described
in the first paragraph of this section and would not necessarily identify all deficiencies in internal
control that might be significant deficiencies or material weaknesses. We did not identify any
deficiencies in internal control over financial reporting that we consider to be material weaknesses,
as defined above.
Compliance and other Matters
As part of obtaining reasonable assurance about whether Axis Community Health, Inc.'s financial
statements are free of material misstatement, we performed tests of its compliance with certain
provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could
have a direct and material effect on the determination of financial statement amounts. However,
providing an opinion on compliance with those provisions was not an objective of our audit, and
accordingly, we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance or other matters that are required to be reported under Government Auditing
Standards.
This report is intended solely for the information and use of the management, the audit committee,
board of directors, others within the organization, regulatory body, federal awarding agencies and
pass-through entities and is not intended to be and should not be used by anyone other than these
specified parties.
Oakland, California
December 18, 2008
19
Board Resolution
Attachment D
Board of Directors
RESOLUTION
The Board of Directors of Axis Community Health endorses and approves
this application to the City of Dublin for support for providing access to
health care for uninsured and low-income Dublin residents.
a s Paxson, Chair
Community Health
Board of Directors
Dated: ~. 2 ~. ~d ~
4361 Railroad Avenue, Pleasanton, CA 94566 ^ Tel: 925.462.5544 ^ Fax: 925.417.1503 ^ www.axishealth.org
Insurance Information
Attachment E
Axis Community Health maintains full insurance coverage at all times (see attached
Certificate of Insurance), which includes:
Commercial General Liability $1,000,000
Professional Liability $1,000,000
Automobile Liability $1,000,000
Workers' Compensation $1,000,000
Certificates of current coverage will be submitted to the City of Pleasanton as requested
4361 Railroad Avenue, Pleasanton, CA 94566 ^ Tel: 925.462.5544 ^ Fax: 925.417.1503 ^ www.axishealth.org
APPLICATION VERIFICATION
Attachment F
I attest that the information contained in this FY 2009-2010 grant application is accurate
and that the funds requested will not supplant any other monies secured by the
organization.
Attached is a resolution, letter, or other document providing evidence that the Board of
Directors approved the application as submitted. Successful applicants are required to
submit a summary report as soon as possible after submitting the reimbursement request,
but not later than August 31, 2010. Failure to submit a report will result in ineligibility
for future funding.
Signatures:
v~.,c ~i-a-~.-,
Executive Director
B and Pre dent/Chairperson
1 • ~ y~
Date
~• ~i~ Z4~0 ~1
Date
4361 Railroad Avenue, Pleasanton, CA 94566 ^ Tel: 925.462.5544 ^ Fax: 925.417.1503 ^ www.axishealth.org
~- h~.e:~- ~-
Internal Revenue Service
Date: July 21, 2006
,4XIS COMMUNITY HEALTH INC
4361 RAILROAD AVE
PLEASANTON CA 94566-6611 619
Department of the Treasury
P. O. Box 2508
Cincinnati, OH 45201
Person to Contact:
Ms. Wallace 31-04021
Customer Service Specialist
To11 Free Telephone Number:
877-829-5500
Federai identification Number:
94-2232394
Dear Sir or Madam:
This is in response to your request of July 21, 2006, regarding your organization's tax-
exempt status.
In December 1972 we issued a determination letter that recognized your organization as
exempt from federal income tax. Our records indicate that your organization is currently
exempt under section 501(c)(3) of the Intemal Revenue Code.
Our records indicate that your organization is also classified as a public charity under
sections 509{a}(1) and 170{b}(1)(A)(vi) of the internal Revenue Code.
Our records indicate that contributions to your organization are deductible under section
170 of the Code, and that you are qualified to receive tax deductible bequests, devises,
transfers or gifts under section 2055, 2106 or 2522 of the Intemal Revenue Cade.
If you have any questions, please call us at the telephone number shown in the heading of
this letter.
Sincerely;
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Janna K. Skufca, Director; TE/GE
Customer Account Services `~