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W Gaines, CPA J . W. Gaines & Associates , Chartered )• David S. McGuire , CPA Independent Auditors' Report Judy Hemberger, CPA Samuel R. Peterkin, Jr. ( 19364995) To the Board of Directors Exchange Club Center for the Prevention of Child Abuse of the Treasure Coast, Inc . Fort Pierce, Florida We have audited the accompanying statement of assets, liabilities and net assets - cash ' basis of Exchange Club Center for the Prevention of Child Abuse of the Treasure Coast, Inc. (a nonprofit organization) , as of September 30, 2002, and the related statement of support and revenue, expenses, and changes in net assets - cash basis , change in cash - cash basis, and functional expenses - cash basis, for the year then ended. These financial statements are the responsibility of the Center'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. 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. As described in Note 1 , the financial statements have been prepared on the cash basis, which is a comprehensive basis of accounting other than generally accepted accounting principles . In our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities and net assets of Exchange Club Center for the Prevention of Child Abuse of the Treasure Coast, Inc . as of September 30 , 2002, and its support and revenues, and expenses and changes in net assets and cash flows for the year then ended, on the basis of accounting described in Note 1 . J Gaines & Associates , Chartered Certified ubic Accountants January 7, 2003 -3 - CERTIFIED PUBLIC ACCOUNTANTS 1905 SOUTH 25TH STREET, SUITE 202 , FORT PIERCE, FLORIDA 34947 . 7724614155 FAX 772- 466-7974 MEMBER PRIVATE COMPANIES PRACTICE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS