THE LEGACY DONOR FOUNDATION FINANCUL STATEMENTS MARCH 3L 2009 AND 2008

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1 J//:L FINANCUL STATEMENTS MARC 3L 2009 AND 2008 Undr prvisins f stte lw. this reprt is pbli dment. Apy f the Kpti hs been sbmitted t the entity nd ther pprprite pbli ffiils. The reprt is vilble fr pbli inspetin t the Btn Rge ffie f the Legisltive Aditr nd, vi'here pprprite, t the ffie f the prish lerk f rt. Relese Dte, EiSliKi Pstlethwite STAmm & Netterville A PrFeiiinl Anting Crprtin

2 FINANCIAL STATEMENTS MARC 3L 2009 AND 2008

3 CNTENTS INDEPENDENT AUDITRS' REPRT FINANCIAL STATEMENTS Sttements f Finnil Psitin 2 Sttements f Ativities nd Chnges in Net Assets 3 Sttements f Fntinl Expenses 4-5 Sttements f Csh Flws 6 NTES T FINANCIAL STATEMENTS 7-0 REPRT N INTERNAL CNTRL VER FINANCIAL REPRTING AND AND N CMPLIANCE AND TER MATTERS BASED N AN AUDIT F FINANCIAL STATEMENTS PERFRMED IN ACCRDANCE WIT GVERNMENT AUDITING STANDARDS -2 Pge

4 iislai Pstlethwite TJUI 5 Netterville A Prleiiinl Anling Cprlin Ajiiied QKis in Prinlpl Citiei JrfiUnitd Stii wwv/.pnp.m INDEPENDENT AUDITRS' REPRT T the Brd f Diret The Legy Dnr Fndtin We hve dited the mpnying sttements f finnil psitin f The Legy Dnr Fndtin (the Fndtin) s f Mrh 3, 2009 nd 2008, nd the relted sttements f tivities nd hnges in net ssets, fntinl expenses, nd sh flws fr the ye then ended. These fmnil sttements re the respnsibility fthe Fndtin's mngement. r respnsibility is t express n pinin n these finnil sttements bsed n r dits. We ndted r dits in rdne with diting stndrds generlly epted in the United Sttes f Ameri. Thse stndrds reqire tht we pln nd perfrm the dits t btin resnble ssrne bt whether the finnil sttements re free f mteril missttemenl An dit inldes nsidertin f inteml ntrl ver finnil reprting s bsis fr designing dit predres tht re pprprite in the irmstnes, bt nt frthe prpse f expressing n pinin n the effetiveness f Fndtin's inteml ntrl ver finnil reprting. Ardingly, we express n sh pinin. An dit inldes exmining, n test bsis, evidene spprting the mnts nd dislsres in the finnil sttements. An dit ls inldes ssessing the nting priniples sed nd signifint estimtes mde by mngement, s well s evlting the verll finnil sttement presenttin. We believe tht r dits prvide resnble bsis fr r pinin. In r pinin, the finnil sttements referred t bve present firiy, in ll mteril respets, the finnil psitin f The Legy Dnr Fndtin s f Mrh 3,2009 nd 2008, nd the hnges in its net ssets nd its sh flws fr the ye then ended in nfrmity with nting priniples generlly epted in the United Sttes f Ameri. In rdne with Gvernment Aditing Stndrds, we hve ls issed r reprt dted September 30,2009, n r nsidertin f the Fndtin's inteml ntrl ver finnil reprting nd n r tests f its mpline with ertin prvisins f lws, regltins, ntrts nd grnt greements, nd ther mtte. The prpse f tht reprt is t desribe the spe f r testing f inteml ntrl ver finnil reprting nd mpline nd the reslts f tht testing, nd nt t prvide n pinin n the internl ntrl ver finnil reprting r n mpline. Tht reprt is n integrl prt f n dit perfrmed in rdne with Gvernment Aditing Stndrds nd shld be nsidered in ssessing the reslts f r dil /Wi6UzZe-r/& Metirie, Lisin September 30, th Flr - Energy Centre 00 Pydrs Street -- New rlens, LA Tel: Severn Avene Metirie, UK 7000 Tel: Fx:

5 STATEMENTS F FINANCIAL PSITIN MARC 3L 2009 AND 2008 ASSETS Crrent ssets: Csh nd sh eqivlents Csh restrited fr speifi se (nte 2) Certfite f depsit Ared interest reeivble Prmises t give (ntes 2 nd 3) 06,27 93, , ,500 94,389 83, ,000 4,95 2,900 Ttl rrent ssets 748, ,45 Eqipment, net f mlted depreitin Ttl ssets 2, ,902, ,04 LIABILITIES AND NET ASSETS Crrent libilities - nts pyble 42,32 8,26 Net ssets: Unrestrited Temprrily restrited (nte 2) 529,977 88, ,0 205,805 Ttl net ssets 78,58 763,95 Ttl libilities nd net ssets 760, ,04 The mpnying ntes re n integrl prt f these finnil sttements.

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9 STATEMENTS F CAS FLWS YEARS ENDED MARC 3, 2009 AND 2008 PERATING ACTIVITIES Chnge in net ssets Adjstments t renile hnge in net ssets t net sh prvided by perting tivities: Depreitin expense Derese (inrese) in prmises t give Derese (inrese) in red interest reeivble Inrese in nts pyble Net sh prvided by perting fivities (45,334) 3 ; 95,970 4,077 23,400 4,38 24,95 0, (2,250) (4,95) 8,06 97,372 CAPITAL AND RELATED FINANCING ACTIVITIES Prhse f eqipment Net sh sed in pitl nd relted finning tivifies INVESTING ACTIVITIES Prhse f ertifite f depsit Net sh sed in investing tivities Net derese in sh Csh nd sh eqivlents, beginning f yer (4,29) (4,29) (75,000) (75,000) (78,563) 278,294 (2,438) (2.438) (375,000) (375,000) (280,066) 558,360 Csh nd sh eqivlents, end f yer 99,73 3 i 278,294 Csh nd sh eqivlents is mprised f: Csh nd sh eqivlents Csh restrited fr speifi se 06,27 3 ; 94,389 93,604 83,905 99,73 3 ; 278,294 The mpnying ntes re n integrl prt f these sttements.

10 NTES T FINANCIAL STATEMENTS L Smmry f Signifint Anting Pliies rgniztin The Legy Dnr Fndtin (frmerly The Ntinl Dnr Awreness Fndfin) (the Fndfin) is 50 ()(3) nn-prfit rprfin inrprted n Agst 8, 999 nder the lws fthe Stte f Lisin. The Fndtin's missin is t prevent the lss f hmn life de t lk f vilble rgns fr trnsplntfin by edting the itizens f Lisin bt the rifil need fr rgn, eye, nd tisse dntin. Thrgh pbli edtin nd wreness fivities, the Fndfin prmtes rgn dntin nd fste infrmed fmily eptne fthe press. Bsis f Presenttin The finnil sttements fthe Fndfin hve been prepred n the rl bsis f nting in rdne with nfing priniples generlly epted in the United Sttes. Use f Esfimtes The preprfin f finnil sttements in nfrmity with nfing priniples generlly epted in the United Sttes f Ameri reqires mngement t mke estimtes nd ssmpfins tht ffet the reprted mnts f ssets nd libilifies nd dislsre f ssets nd libilifies t the dte fthe finnil sttements nd the reprted mnts f revenes nd expenses dring the reprting perid. Atl reslts ld differ frm thse estimtes. Clssififin f Net Assets Finnil Anting Stndrds Brd Sttement N. 7 enfified "Finnil Sttements f Nt-F Prfit rgniztins" reqires tht net ssets nd hnges in net ssets be reprted fr three lssifitins permnently restrited, temprrily restrited, nd nrestrited bsed n the existene r bsene f dnr impsed restritins fthe ssets t prtilr prpse. Ardingly, the net ssets fthe Fndtin nd hnges therein re lssified nd reprted s fllws: Unrestrited net ssets - Net ssets tht re nt sbjet t dnimpsed stiplfins. Temprrily restrited net ssets - Net ssets sbjet t dnimpsed stiplfins tht my r will be met ither by tins fthe Fndtin nd/r the pssge f time. Permnently restrited net ssets - Net ssets sbjet t dnimpsed stipltins tht neither expire by the pssge f time nr n be flfilled nd remved by fins fthe Fndtin pnt t thse sfipltins. The Fndtin hs n permnently restrited net ssets.

11 NTES T FINANCIAL STATEMENTS L Smmry f Signifint Anting Pliies (ntined Cntribfins All ntribtins re nsidered t be vilble fr nrestrited se nless speifilly restrited by the dnr. Spprt tht is restrited by the dnr is reprted s n inrese in nrestrited net ssets if the restritin expires in the reprting perid in whih the spprt is regnized. All ther dnrestrited spprt is reprted s n inrese in temprrily r permnenfiy res-ited net ssets depending n the ntre fthe restrifin. When restritin expires, temprrily restrited net ssets re relssified t nrestrited net ssets nd re reprted in the sttements f tivities s net ssets relesed frm restritin. Prmises t Give Leglly enfreble prmises t give re rerded s reeivbles nd spprt when nnditinlly pledged. Cntribfins re regnized when the dnr mkes prmise t give t the Fndtin tht is, in sbstne, nnditinl. Prmises t give reeivble re nt disnted nless the disnt is mteril. Eqipment Eqipment nsists f mpter eqipment nd is stted t st. Depreitin is prvided n strightline bsis ver the estimted sefl life fthe relted sset. Csh nd Csh Eqivlents Fr prpses fthe sttement f shfiws,the Fndtin nside ll highly liqid investments in mney mrket fnds t be sh eqivlents. Credit Risk At Mrh 3, 2009 nd 2008, the Fndfin hd sh depsits in exess f federlly insred limits f pprximtely 0 nd 564,445, respetively. Cntribted Servies Membe f the Fndtin's brd f diret nd ther vlntee hve mde signifint ntribfins f theirfimet ssist in the Fndtin's pertins nd relted hritble prgrms. The vle f this ntribted time is nt rerded in thesefinnilsttements bese it is nt sspfible t bjetive mesrement r vltin.

12 NTES T FINANCIAL STATEMENTS Restrited Assets The Fndtin hs the fllwing temprrily restrited ssets s f Mrh 3, 2009 nd 2008: 2009 Csh Prmises t Give Ttl Grnt-Physiin Edfin Grnt - Generl Awreness Minrity Inififive 53,232 8,948 2,424 95,000 53,232 3,948 2,424 93,604 95,000 88, Csh Prmises t Give Ttl Speil Event - Sl Revivl Grnt - Physiin Edfin Grnt - Generl Awreness Minrity Inifitive 62,48 2,424 2,900 00,000 2,900 62,48 00,000 2,424 83,905 2, ,805 Net ssets relesed frm restrifins dring 2009 nd 2008 by inrring expenses sfisfying the restrited prpses r by expirfin ffimerestrifins ttled 47,69 nd 6,857, respefively. The net ssets relesed were relted t the Physiin Edtin nd Yth Frm Inifitive Prgrms nd lletin f Sl Revivl reeivbles. Prmises t Give Prmises t give re refleted n the sttement ffinnilpsifin s temprrily restrited net ssets. Prgrms Physiin Edfin Prgrm The Physiin Edtin Prgrm helps physiins ndetnd their ril rle in edting ptients bt rgn nd fisse dntin dring ffie visits, while t the sme fime dispelling myths nd misneptins. The prgrm is designed t inrese physiins' knwledge bt rgn nd fisse dntin nd trnsplnttin nd enble them t disss dntin nd trnsplntfin with their ptients.

13 NTES T FINANCIAL STATEMENTS 4. Prgrms (ntined) Generl Awreness Cmpign The Fndtin prtiiptes in wrkple prtnehips, helth fi nd generl wreness prgrms t bring the messge f dnfin t the ifizens f Lisin Yth Edtin The Fndfin reeived fnding t prvide hlf-dy prgrms designed speifilly fr high shl stdents. The missin f this prgrm is t rise wreness nd prvide rte infrmfin n rgn dnfin nd trnsplnttin while dispelling mmnly held myths nd misneptins; enrge disssin bt dntin mng teens nd between teens nd their fmilies; nd better eqip edt with resres nd tls t teh bt the life-sving pssibilities f rgn nd tisse dntin. Minrity Inifitive Prgrm The Fndfin reeived fnding t prvide n edfinl prgrm t the Afrin Amerin mmnity f the Greter New riens re. The missin f this prgrm is t prvide pbli wreness n the need fr Afrin Amerin fmilies t lem bt rgn dnfin nd beme registered rgn dn. 5. Speil Event - Sl Revivl Sl Revivl is the Fndfin's nnl fndrising gl. The fnds the Fndfin rises dring Sl Revivl spprt rifil wreness nd edfin prgrms tht im t rede the nmber f Lisinns wh die witing fr lifesving rgn trnsplnts. 6. Inme Txes N prvisin fr federl r stte inme txes hs been refleted in the mpnying finnil sttements bese the Fndfin is exempt frm inme txes nder Sefin 50()(3)f the United Sttes Internl Revene Cde. 0

14 IPCII Pstlethwite EMSiKI & Netterville A Ptfesiirl Anting Crprfl Ajiited Ffii in Prinipl Citiei f th Unird Sitei REPRT N INTERNAL CNTRL VER FINANCIAL REPRTING AND N CMPLIANCE AND TER MATTERS BASED N AN AUDIT F FINANCIAL STATEMENTS PERFRMED IN ACCRDANCE WIT GVERNMENT AUDITING STANDARDS Brd f Diret The Legy Dnr Fndtin We hve dited the finnil sttements f The Legy Dnr Fndtin (the Fndfin) s f nd fr the yer ended Mrh 3, 2009, nd hve issed r reprt theren dted September 30, We ndted r dit in rdne with diting stndrds generlly epted in the United Sttes f Ameri nd the stndrds pplible t finnil dits ntined in Gvernment Aditing Stndrds, issed by the Cmptrller Generl fthe United Sttes. Inteml Cntrl ver Finnil Reprting In plnning nd perfrming r dit, we nsidered the Fndfin's inteml ntrl ver finnil reprting s bsis fr designing r difing predres fr the prpse f expressing r pinin n the finnil sttements, bt nt fr the prpse f expressing n pinin n the effefiveness fthe Fndfin's inteml ntrl ver finnil reprting. Ardingly, we d nt express n pinin n the effefiveness f the Fndfin's inteml ntrl ver finnil reprting. A ntrl defiieny exists when the design r perfin f ntrl des nt llw mngement r emplyees, in the nrml e f perfrming their ssigned fnfins, t prevent r detet missttements n fimely bsis. A signifint defiieny is ntrl defiieny, r mbinfin f ntrl defiienies, tht dveely ffets the Fndtin's bility t initite, thrize, rerd, press, r reprt finnil dt relibly in rdne with generlly epted nting priniples sh tht there is mre thn remte likelihd tht missttement fthe Fndfin's finnil sttements tht is mre thn innseqenfil will nt be prevented r deteted by the Fndtin's inteml ntrl. A mteril wekness is signifint defiieny, r mbinfin f signifint defiienies, tht reslts in mre thn remte likelihd tht mteril missttement fthe finnil sttements will nt be prevented r deteted by the Fndfin's inteml ntrl. r nsidertin f internl ntrl ver finnil reprting ws fr the limited prpse desribed in the fit prgrph f this setin nd wld nt neessrily idenfiiy ll defiienies in inteml ntrl tht might be signifint defiienies r mteril weknesses. We did nt idenfify ny defiienies in inteml ntrl ver finnil reprting tht we nsider t be mteril weknesses, s defined bve. L 30th Flr - Energy Centre 00 Pydrs Street New rlens. LA Tel: Severn Avene Metirie, la 7000 Tel: Fx:

15 Cmpline nd ther Mtte As prt f btining resnble ssrne bt whether the Fndfin's finnil sttements re free f mteril missttement, we perfrmed tests f its mpline with ertin prvisins f lws, reglfins, ntrts nd grnt greements, nnmpline with whih ld hve diret nd mteril effet n the determintin f fmnil sttement mnts. wever, prviding n pinin n mpline with thse prvisins ws nt n bjefive f r dit nd, rdingly, we d nt express sh n pinin. The reslts f r tests dislsed n instnes f nnmpline r ther mtte tht re reqired t be reprted nder Gvernment Aditing Stndrds. This reprt is intended slely fr the infrmtin nd se fthe Brd f Diret, mngement, nd stte wrding genies nd pss-thrgh entifies, sh s the Stte f Lisin nd Legislfive Aditr's ffie, nd is nt intended t be nd shld nt be sed by nyne ther thn these speified prties. wever, nder Lisin Revised Sttte 24:53, this reprt is distribted by the Legislfive Aditr s pbli dment. (WMAiZfe AjjMmM Metirie, Lisin September 30, 2009 P&N

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