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— i ni~rani16002012
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financial Statements and Supplemental SchedulesRequired by the 11.& Securities sad Exchange Commuss on
Including Independent Auditor's Report. Thereon
For-the Year Ended Deceniber 311, ̀2015
Contents.
IndependentAuditors Report,........ ...... ... ......... ....... ......................... .. .............:....,..,..,..:3
ti tlis. .......... .. .................5
Statement.of Finandat Corxxlflicn ...................... ................................ .. ..... .......................a...,,»..a...a.. 5
Statement of ierations.........a.._..... .a.,,,......6
Statement of Cash WoMrs ......... ............... a.,,..._..:..:........7
Statementof Changes M Ownership £du'rty.. ..,...:,........a.....:..a...a.a........»,.......a .................... .............Et
- I~..lYfi.lYi~.`~Q.~ • .NMaa.N..NiMNN.. ... . ..9
Computation of Net Capital.................. ...:.... ............... .. ... .. 12
Computation of Wet Capital Retlulremervt :...............
Gomputaton-of Aggregate indebtedness. ... ......... . ..... . ........ ..............................22
Computation —mpu atio of Recondliationof Net a pkal m
--a _ ........ .,N.i,: ...... iHisN....,---
............ ... U
Statement Related to Uniform Net Capital Rule...» ........... ... .....,.....,......,........:...:.,,.:..:...12
Exemption Report P.ursuantto SEA Rule ....................................... .3
Auditors Review of Exemption Report Pursuant to SEA Rule 17a--S(d)(i)(i)(8X2)- ....:.,..a .................:....35
SIRC Reoondrodon. . .. - .............. .... ....
Edward Richardson Jr., CPA15565 Nor land Dr WSte 508
South}rel4 hD 4W75248-559-4514
Independent Audit es Report
Board OfDireeaorsRid field Orion hibm ational, Inc..5353 Ncnth Union StreetColorado Springs, G4 W918
Report on the Financial Statenumts
I have : audited the eying statement of fiwincial condition of Rx lfield OrionInternational, Iae. as of
December
31, 2015 and the related statements of incoxne, changes instockholders
equity, changes in liabilities to claims of general I c or% and cash flows for theyear ended. These financial statements ate the responsibi1ity of Richfield Orion Intervotiowd,Inc. maims My responsibility
is
to expws an opium on these financial scents basedon`my
audit.
Auditor's Responsibitg
-I cornducted this audit in. accordance with he suds of the Public Comfy AccmwtingOvers*t Board (United Stems). 'Those standards require #hat I plan and perform, the audit toobtain reasonable ice abut whether die fiaamial stetemetz are free of materialmisstat me t An audit includes ewuninin& on a test basis, evidence supporting the amounts anddisclosures in the financial sments. An audit also includes assessing the. mounting principlesused and significantestimmes made by management, as well as evaluating the ovmt H famamcialstafennentpreseanwion. I believe that my audit provides a reasonable basis for my opmmn
Itn my opinion, the financial statements ireferred to above pmesent fairly, in all material respects,the
financial position of Richfield Orion rational, Inc. as of December 31, 2013, and resultsof its operations and its cash flows to the year #hen ended in.
conformity with accountingprinciples
gonwAy.accepted in
the United States.
Other Mstters
The SupplemeaW Information has
been subjected W audit procedures performed with. audit ofRichfield Orion International, I= financial stat+eraaft. Supplemental Information is therespom'bil ty ofRiehfield Orion >bternafionA
JaG.'s
mmagemea My audit pmeedures includeddetermining whether the Supple me at sl Informadon
reconciles
to the financial sI
i I g
or
the
undo lying
Ming
and
other
fiords
as
applicaW
and
.to test
the
oompleteness and
aoan wy
of
the: information
presented in the Supplemental
Wonmation.
in
fo#m ing my opinion on the Suppkmenh-t. Infomfdan, I evabiaftd whedw the Net CapitalC p an iucltung its form and oontut is pmsented in confammity 17 CYXI # 24017a 5. Inmay - pmic m, r. Net: Capital omputation is .fuo-1 staid, in.allmmterialrespscts, is rebum tothe financial Asa whole.
Edward Rkhudson Jr., CPASotdfetd, )a 48075Febr r M, 2016
whfeld Orion Intunationat, Inc..financhd SMements
State of Rnandal CaindiionAs of aedf0rt ae Year-EMW De=Mber 34 Z S
PROPERTY AN©EMPMENT
ASSETS
TMAL ASSEM
LIABR DIES AND STOCKHOLDEW EQUrTY
CURRMIT LUMILMES
TOTAL LIABILITIES
$ 37,426.79
46,188.47
1,731.334,435.75
894V-34
$ NAM-34
(9.112:66)
}43,476.34
S 89,4.34
The acoompanyina notes are an integral part of these financial statements.
~1
Revenues
. F1 l
l`'inanaal. StatementsStatement. of Opwadom
As at MdIbr the'Yew-Ended 900Md er 3i, 2015
Commissions Eamed $ 522,689.9SOtter lnoome S 50,296.25.Program Rees 66.781.90
Total Revenues 669.768:10
operating i 5cpensoes
Employee connpenmftn and benefits d72.757.2T
Tidoat andn'Trade lees- 28,39&-12Communscafiansand data processing 1,924.21.
Occupancy 20.698.58Other Expenses 45,523.89
Totat Operating 9 tpenses 569,306.87
Operating income`(Los4 100,461.23
Other Income
Interest income 0.93Total Offwr ftoome (Loso '0.93
Net. Income (I-m4 E 1Q~,462a6
The accompanying notes are an integral part of these financial statements.
6
Richfield Orion: intenuMonal, Inc.Fnancial Stat+erne~s
Statement of Cash 'FionrsAseafneftortMYew4nded Docm*en31,MS,
2MS
Cash F9owaProrw Operag Aritisa
;Net intone (Loss] 'i0ty,462.16
AdjuMmentsfa f6condled'lftt Income 0.93
(Lasers to net Cash,. pn rAded by (used'in) operadsg activies:
Deese (Increase) in Operating Awetw
AccounfS PIeteivable (39.497.51)Other (944:55)
increase (Decrease) in Operating L#ar►bilitlesrAccourris Payable 34554.85
Accrued Liabilities 4,742.81Total:Adjustmerds (4,33&47)
Hot Cash nwMe -By (Ulsed in) Opamfin Aofivities 96~32&69
Cash Flows From investing AcliviliesPnoceeecis fr+ocra Sale of Fixed ASsets -
NetCas ̀ Provided Sy (Used in) tmeesling Ac&vMes
Cash Rows 'Firom Financing Activities
Notes Payable Borrowings
Notes Payable-Repayments
Distributions (as,700.00)
Proceeds from Sale of Stock
Treasury StockNet gash Provided By (lised in) Financing Activities (86`700.00)
Not lncreasw(Decrease) in Cash-and. Cash >Equivalents
Cwdi:aand Cash Equivalents at Beginning of Period 27.79&10 ..Cash and Cash fiquivalenW at-End of Period 37,426.79
The accompanying notes are an integral part of these financial statements.
7
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TLot a cm ~.
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RIND ORION IlNATIONALNOTES TO MNANCL4L STATEN1GlM
Dommber
3I, 2015
9
R3GBI+'Y i MON MERNATIONALNOTES TO FINANCLAL STATEMOUM
December-31,2015
1 =1 i 1 ual it Till ., ..l,
NOTE C— POSSESSION OR CONTROL RLQ
11c:Company does not have airy possession or control of cus6omet's finds or sera it es. There were nomaterial is the_ procedures follnwed in adhering to tie exavtive'pmVisions 0f SEC R le15c3-3(kX2Xu') by promptly uansmitting
all der finds to the clearing broker who carries
thehomer accounts.
NOTE D - RETATM PARTY TRANSACTIONS
As of Decem1w 31, 201511.*c Company shared an mice with a wed patty, Richfield OriowirtsuranceAgeflcy, Inc.1MOU).. ROTA pop ,fbr vew and expenses for flu* motion of the oftim Tfic rm paid underthis anaagement was $ ,200,
10
IUCIWU:L i ORION RMAWATIONALNOM TO MANCIAL STATEAVIM
Oeombe r 31, 2015
NOTE E - OTM CONtr+II"MENTS AND C.ON N43.EXCIES
Conop do of Net Capital rcpocbed 406FC CfiS CIA as of T)e mtmx 31, 201 s S 37,610.00Adjusmeam
12
Ricb. field Orion Iutear tinnsl, Tar. .Svppl euW Sclicdoles Regained by Ruk M-5As of and i the year ended .fiber 31,2815:
ExeinotiveTravisiew Ruh 15c3-3
ihcCompany is c=pt from Ruic 13c3-3 bocause all customW dons arc clew #houghmodus bro~ar on a fft disclosed basis. The same. of the, clearing firm is Tames,
Stmt nib bx{esSnbordinntedu the= of General Giese
Balaaoe of ~h claur~us at ~aauacy 1, 2015 $ -
Additions
Reducdous
Balm,= of such claims at Decembe r 31,201:5 $~„®
13
RIdAdd Orion international, inc.SUpptWIMII%M-- '. Sd'redtdes Ars=rt to SEA Rude 176-5
Of the 5ecavifies aind. Exchange Act of 1934.As ofand fortm YearEwed December 32.2015
Rl"eld Orion International, Incorporated
ROT AFWRA rellfwNwed Broker Dealer, tl tuber SIM
■ 1 Oalcvrood Park P11=6 suite god
~r ox csztxCastle Rack. CO M04
February 3, 2016
FAward-Richardson, Jr. CPA15565-Northland DriveSuite 508 WestSouthfield 1148075
RE_ aemption Sit Me 15c3-3 (k) (2) (i) for M December 31, 2015
Dew i\+ir Ridwdson jr,,.Please be advised that Richfield Orion International, Inc. has complied with Bwm on Rule 15c3-3(k) (2) CH's, for the period of Isnu y 1;1615 ugh Decenihx, 3 t, 2015. Ricbfiield Orion .Irdemaq tonal, hnc.. did not bold customer securities or AM& at any time +crying this period and doesbusirtess on a iunited basis (publicly 'ieg d non uadas RE11'Ss and oil 8t .gas part orshvs)•Richfield Orion Inernational, Inc-"spwbusivess has been of similar nature and has complied to hisexemption sine its kcgY im fiber ;1,1998.
J. Brett Stuart; the president of Richfield Orion hamaaonal, Inc. has made zvailable to EdwawdRichardson all records and iu£oraaion imcTuding all tians firm ategulatory agenciesreceived through the date of this review December 31, 2015.
1. Brett Stuart has been responsible for compliance with the eomption provision throughout Vie:fiscal year_ Also, thtre were not any kraw events or other factors that might have affecmd RichfieldOrion tonal, Inc.'s compliance with this eamption.
If you would bilce additional informadon or have any gtpeSd*M feel fMel to call me directly ax (724)240-8055.
Very tom' yot
J. PresidentRichfield Orion tonal, IDC.
14
REPORT ON BROKER DEA1IR R1TON
for the year ended Demmber 31,2015
IS
E 22 21115.
BoWdO.Mhusors. .Richfield Orion:bicEmatiom4kic.5353. North Union StreetSuitt 0-1Colorado Spriong 6 CO X9 8
Edward Richardson, .ir ; CPA
Edward Richard m Jr:, CPA15565 Ww*lmd Some :508 Wen
SouMcK NM 49075
16
REPORT ON SI PC ASSESS VI M RFCONCR IATION
Fort eyear ended Demmber 3I, 201..
17
Edward Rte, Jr., CPA15565 Ncmhland Suite 508 West
SouMcK Phi. 48075
February 22, 2016
Board ofDkworsRkhfreld
Orion
hAernadonal, be.5353 Nearly
tlaion StreetSuite Ci-1Colorado Springs, CO $10918
INDEPENDENT ACCOUNTANT'S A( REE 43Pt3N PROCEDUM REPORT ON SCHEDULE OF
ASSESSMENT AND PA'St1►dENTS
In accord vvM Rule 17a-S 4) under tht Socu iiaes
LxchmW Acct of 1934, vt have performed fire
procedures amnnerated bciow wish meet to the Schedule of Assessment and Paymentsj'fransitiouA Asst iliation, (Form S FC-7) to the Sec u -cs Investor Protection Corporation(SIZE for the.period January 1, 2015 to X7eoember 31 , 2015, which wane agreed to by Richfield Orionh9madonai, bac. and the Securities and E=b=V Cbmmissi Fiaarrca: cial Ianu!dry RgpdatoryAu&xity, Inc. and the SIPC, solely to assist you and other specified parties m evabating Richfield OrionbUmsional,
btc.'s c omplinnee with the applicable instructions of the Transitional Assessment
Rceoncilhdon (Form SWC-7). Richfield. Orion httereadant lat.'s mutagement is responsilie forRimed Orion. Ioaer ional, Inc. compliance wi& chase requirements. This age= upon pr000dures
meant was conducted in accordance with attestation standards abblisbed by the American Instituteof C=dfied Public Ao mft ds. The sufficiency of theca pr+owdores is solelyr the rcsponsMity of thoseparties specified is this rtport: ConsctluamtlY, we male no remotion repmN ►g the,surfficiency of theproc?edu= d scrod blow dAa for the purpose for which this report has been mxpemd or far anyod= purpose. ne pars vvem performed and our findinp are as follows:
1_ Compared the iistusd assesses u payments repro on Form SVC-7 vvidr: dre respective cashdisbuisemen record entries, including
elueck amour t of 5489.00..
2. Compared audited Total Revenue for the period of January 01, 2015 ftva& *e mbar 31,2015
(fiscal yaw -end)
with the amounts
reported on
Foram
SIP C-7
7
for
the
same peariod
notiung
no
reportable differences.
3.
Compared
=Y
adjusmem reported
FormR SWC-7
with
suppa mg
schedules
and
work
papas, to
the
eXW sw*
exists,
noting
no
dam.
4,
("rowed
the ariffimnotical,
aca=y of
&t calculations reflected on Form
SIPC-7.
noting
no
difference&
5.
If
apglicabl-
compared
the
amount
of
any overpayment
applied too the
cam x i
assessment
with
the Fonn
SWC-7
on which it
was originally computiod.
,A,c
cordimg
to
our
fn
&nM
Ricbftld
Orion bee
rnafional,
Inc.
had
no rcportaffilc dim.
is
T was nab eag wd to, a nd did not oondact as examinadon, the objective of which vm id be the aWressionofanlvpWm. compbance. AccosdbWg y, do not eqrm swh an I pertomedaddhiaWprocxucs, otitiar matbors might have comae, to my ata that would have:bceQ rued to y(ft
This is n mdod solely for the k mnfion :and use .of the vocifiod peaUes listed above and is wtkftnded to be and sitould x" be used by anyone offer dm these spadfied per..
l;ebivary 22, 2016
29
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