Financial Profile

The selected fi nancial information as presented represents the results of the combining of operations of Roca, Inc. and Pallin Youth Center, Inc. Pallin Youth Center is an affi liated not-for-profi t corporation of Roca, Inc and shares a common board of directors.

Pallin Youth Center was formed in 1996 as a 501(c)(2) of the Internal Revenue Code for the sole purpose of holding title to property. Combining statements are required under Generally Accepted Accounting Principles.