How To Write A Budget For The Year

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1 Exhibit A Reserve Analysis DG Bailey Knowis Wear Institute Huntsville Lexington Kansas City Assembly San Diego San Diego San Diego Convention Lisbon Sydney San Paulo Membership 3,272 3,300 3,217 Dues $23 $23 $24 Account Number Account Name Actual Actual Actual Total Expenditures 128,335 95, ,741 District Conference Refunds 1,838 23,987 (60) Net Expenditures subject to reserves 126,497 71, ,801 85% Reserves* 107, , , (highest of 3 years) * RI Bylaws, Article : Expenditures in Excess of Anticipated Revenue; General Surplus Funds Notwithstanding the provisions of section , if at any time the general surplus fund is greater than 85 % of the highest level of annual expenses during the most recent 3 year period, excluding expenditures funded from the general surplus fund and the self-financing expenditures of the annual convention & council on legislation, the board, by three-quarters vote, may authorize the expenditure of amounts in excess of anticipated revenues, provided, however, that such expenditure would not cause the general surplus fund to decrease below 100% of the 85% level. 1

2 Airfare Hotel Registration Meals Transporta Total (1) (2) (3) (4) (5) (6)

3 PETS rebate analysis Column Number Column # Column Definition club size # of clubs % of clubs # member %member Ẋclub size rebate Rebate total rebate/mem pay/mem PETS/memReimbursement 1 Club size range < $ $ 7, $ $ 7.09 $ Number of district clubs in that size range $ $ 4, $ 8.72 $ 3.92 $ % of district clubs in that size range $ $ 1, $ 4.49 $ 5.28 $ Number of members in clubs in size range $ $ $ 3.88 $ 4.56 $ % of district members in that club size range $ $ $ 1.55 $ 5.19 $ Mean size of club in size range $ - $ - $ - $ 5.90 $ Amount of PETS rebate for clubs in size range > $ - $ - $ - $ 3.15 $ Value of rebate by club size range total $ 14, $ 4.45 $ Colume 8 is value of rebate by club size that will be paid from district surplus < $ $ 7, $ $ 7.09 $ Bold number at the bottom of the column $ $ 4, $ 8.72 $ 3.92 $ is the total of all projected rebates $ $ $ 2.25 $ 7.53 $ rebate $$ per member in a size range $ $ $ 1.94 $ 6.50 $ Net that each member pays for PETS $ - $ - $ - $ 6.74 $ Cost of PETS/member with no rebate $ - $ - $ - $ 5.90 $ Actual reimbursement/size group to district > $ - $ - $ 3.15 $ $ Column 12 = ($435-rebate)*column 2 total $ 12, $ 4.01 $ Column 12 represents the income to the district by club size group < $ $ 7, $ $ 7.09 $ Bold number at the bottom of the column $ $ 3, $ 5.81 $ 6.83 $ is the total of all net reimbursements to $ $ $ 2.25 $ 7.53 $ the district $ - $ - $ - $ 8.45 $ NOTE: Totals are the last line of a color group $ - $ - $ - $ 6.74 $ NOTE: Different colors are simply a $ - $ - $ - $ 5.90 $ different rebate senario. All other values > $ - $ - $ - $ 3.15 $ $ are unchanged. total $ 10, $ 3.41 $ For ease please understand that the number in the lower right of a color group < $ $ 7, $ $ 7.09 $ is the reimbursement for the district budget $ $ 3, $ 5.81 $ 6.83 $ as an income from PETS $ - $ - $ - $ 9.78 $ $ - $ - $ - $ 8.45 $ $435 = full cost of PETS/club $ - $ - $ - $ 6.74 $ $ - $ - $ - $ 5.90 $ Maximum PETS income = $28,275 > $ - $ - $ - $ 3.15 $ (65* $435 = $28,275) total $ 10, $ 3.22 $ $ $ < $ $ 3, $ $ 9.59 $ $ $ 2, $ 8.33 $ 9.79 $ $ $ 1, $ 2.91 $ 9.74 $ $ - $ - $ - $ 9.78 $ $ - $ - $ - $ 8.45 $ $ - $ - $ - $ 6.74 $ $ - $ - $ - $ 5.90 $ > $ - $ - $ - $ 3.15 $ total $ 7, $ 2.37 $ $ 20775

4 Club # Members Club # Members Rockwood 7 McMinnville Breakfast 50 Jefferson City 9 Dayton 51 Smithville 10 Mount Juliet Breakfast 52 Seymour Breakfast 12 Cookeville Bkft 53 Carthage 14 Bradley Sunrise 61 Smith County 14 Pigeon Forge 64 Crossville Breakfast 15 Lebanon 66 Kingston 16 Crossville 67 Turkey Creek - 16 Sunset Hamilton Place Chat.70 Morristown AM18 Lebanon Breakfast 73 Franklin County 19 AM McMinnville 78 Tellico Lake 19 Tullahoma Noon 81 Grundy County 20 Farragut 83 Rogersville 20 Oak Ridge Breakfast84 Knoxville Breakfast 21 Bearden 88 Loudon 21 Cleveland 108 Knoxville Volunteer 22 Oak Ridge 114 Lenoir City 23 Cookeville 145 Sevierville Sunrise 23 Knoxville 179 Clinton 26 Chattanooga 359 Mount Juliet Noon 27 Subtotal = 1926 Gatlinburg 28 Harriman 28 TOTAL MEMBERS = 3166 Sevierville 29 Cookeville Sunset 30 BOLD Names are the Clubs of the Finance Committee Members Etowah 30 Jamestown 30 Sparta 31 North Knoxville32 Hartsville 33 South Campbell 33County Fayetteville 36 Lafayette 36 Oak Ridge Sunset 36 Chattanooga Breakfast 37 Livingston 37 Monteagle - Sewanee 38 Shelbyville 38 South Pittsburg39 Tullahoma Sunrise 42 Fairfield Glade 43 Manchester 44 Morristown 44 Winchester 45 Maryville - Alcoa 49 Subtotal = 1240

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6 EXHIBIT C Budget Request DG Bailey Knowis Wear Stubbs Heitman Institute Huntsville Lexington Kansas City Baton Rouge Cincinatti Assembly San Diego San Diego San Diego San Diego San Diego Convention Lisbon Sydney San Paulo Seoul Korea Atlanta Membership 3,272 3,229 3,217 3, Dues $23 $23 $24 $24 $24.00 Account Number Account Name Actual Actual Actual Budget Budget NOTES RECEIPTS: 4000 Dues $ 75,256 $ 74,267 $ 77,040 $ 77,304 $ 75, Based on membership and dues nubers shown above Interest 38 - $ RI DG Allocation 11,741 11,688 16,470 16,500 $ 16, RI Assistant Governor Training 1, RI Public Relations Grant 11, TRF GSE Orientation 1, District Conference Refunds 1,838 23, RI GETS 613 Carol like the Blue PETS scenario 4700 PETS Reimbursement 17,000 20,018 21,577 20,397 $ 17, This number will vary based on how we do PETS rebate - see other spreadsheet 4710 Pre-PETS Registration Reimbursement 2,680 2,275 1,820 2,500 $ 2, TOTAL RECEIPTS 122, , , ,701 $ 112, DISBURSEMENTS: 6000 International Convention: 6001 DGE & Spouse 3.2d, 4.3abcd $ 5,000 $ 6,500 $ 3,938 $ 7,000 $ 4, Lower because Atlanta is closer than Seoul 6002 DG & Spouse 2,500-2,459 2,500 $ 3, Still may not cover expenses 6003 DGN & Spouse ,500 $ 3, Total 6000 International Convention 7,500 6,500 6,397 12,000 $ 10, Rotary Zone Institute: 6011 DG & DGE Training Reg & Institute Reg RI, 3.2.e $ DGN Training Reg. 3.2.e $ DG & Spouse Travel & Lodging 10.1, ,521 1,300 $ 1, DGE & Spouse Travel & Lodging 10.1, ,109 1,815 1,750 $ 1, DGN & Spouse Travel & Lodging 10.1, ,008-1,815 1,750 $ 1, Total 6010 Rotary Zone Institute 2,724 3,409 6,551 6,375 $ 6, Zone Success Seminars $ District Conference: 6110 District Conference-Net Contribution 3.2.a 18,288 12,639 12,000 12,000 $ 12, GSE at District Conference 3.2.e 1, District Governor Gift 3.2.c $ District Governor Pin 3.2.c $ Total 6100 District Conference Expense 20,345 13,510 12,872 12,900 $ 12, District Governor: 6210 Assistant Governor Expenses 3.2.e $ Discretionary Fund 3.2.e 261 1,081 2,895 2,000 $ 2, District Directory 3.2.e 5,006 3,211 3,875 3,500 $ 3, District Team Training Seminar (Midyear) 3.2.e (265) 4, ,200 $ 1, Zone Training - Membership 3.2.e 1,000 $ Allows only one person to attend 6242 Zone Training - Emerging Leaders 3.2.e 1,000 $ 1, Allows partial payment for two people to attend 6250 RI Allocation 11,741 11,688 16,470 16,500 $ 16, estimate Total 6200 District Governor 16,743 20,224 24,111 28,700 $ 26, District Governor Elect: 6310 Assistant Governor Institute 3.2.e 5,884 7,498 3,512 6,779 $ AGI cost are in PETS, this is for additional facilitators

7 EXHIBIT C Budget Request DG Bailey Knowis Wear Stubbs Heitman Institute Huntsville Lexington Kansas City Baton Rouge Cincinatti Assembly San Diego San Diego San Diego San Diego San Diego Convention Lisbon Sydney San Paulo Seoul Korea Atlanta Membership 3,272 3,229 3,217 3, Dues $23 $23 $24 $24 $24.00 Account Number Account Name Actual Actual Actual Budget Budget NOTES 6320 DGE Expenses 3.2.e , $ 1, This still won't cover additional DGE requirements 6330 District Training Assembly 3.2.b 3,409 1,769 1,524 2,000 $ 2, Mean for last three DTA = $ PETS Alliance (Evanston) 3.2.e $ Pre-PETS 2,596 2,352 1,769 2,500 $ 2, Presidents-Elect Training (PETS) 3.2.b 23,740 20,018 21,577 20,397 $ 28, Full cost of PETS that will be billed by Mid-South PETS Total 6300 District Governor Elect 36,129 32,089 29,982 32,776 $ 35, District Governor Designate Expenses $ District Governor Nominee Expenses $ 1, Added to partially covered required expenses 6420 District Team Expenses $ 1, Committee Expenses: 3.2.e 6501 Ambassadorial & Peace Scholar Orientation 3.2.e $ Awards of Excellence $ Vocational Training Teams/Orientation 3.2.e $ Membership Dev & Ext 3.2.e $ Other Committees 3.2.e $ Polio Plus Committee 3.3.e $ Public Relations/Events 13, , $ 1, Facebook boosts for club activities and membership growth 6509 Rotary Foundation Committee 3.2.e 3,265 1,308 2,000 2,000 $ 2, Service Projects 3.3.e $ 1, Hunters for the Hungrey and African solar lights 6511 Technology & Web Site 3.2.e 6,865 3,977 3,314 4,000 $ 5, Vocational Service Committee 1,500 4, $ Interact $ 2, Pays for Rotarian sleeping rooms that now are paid for by the chidren. That's not right. Total 6500 Committee Expenses 25,711 8,231 12,231 9,200 $ 13, Youth Programs: 6610 Fred Brown Interact Award 11 2,500 1, ,500 $ 1, Rotary Youth Exchange 3.2.e 2,250 2,250 3,000 3,000 $ 3, Rotaract 1,000 $ 1, Assistance for establishing clubs and District Conference attendance 4 Way Speech Contest $ 1, Scholarship money for this district sponsored event. Total 6600 Youth Programs 4,750 3,750 4,500 4,500 $ 7, College of Governors Expenses 3.2.e 2,638 1,975 1,948 2,000 $ 1, District Treasurer: 3.2.e 6820 Bond $ Treasurer Expenses 3.2.g 7,090 1, ,000 $ 1, Total 6800 District Treasurer 7,262 1, ,200 $ 1, District Administration 3.2.g 983 2, ,500 $ 3, Dist Leadership Academy Training 3.2.b 1,304 1,161 1,029 1,300 $ 1, Memorials 3.2.f, $ Seminars: Found/Memb/New Gens Materials and Meetings 1, ,600 2,000 $ 2, TOTAL DISBURSEMENTS 128,335 95, , ,701 $ 122,900.00

8 EXHIBIT C Budget Request DG Bailey Knowis Wear Stubbs Heitman Institute Huntsville Lexington Kansas City Baton Rouge Cincinatti Assembly San Diego San Diego San Diego San Diego San Diego Convention Lisbon Sydney San Paulo Seoul Korea Atlanta Membership 3,272 3,229 3,217 3, Dues $23 $23 $24 $24 $24.00 Account Number Account Name Actual Actual Actual Budget Budget NOTES Transfer from excessive reserves (PETS rebate) $ 10, NET $ (5,462) $ 36,438 $ 13,166 $ - $ Real net without PETS rebate $ 95.00

9 EXHIBIT D Budget Request DG Bailey Knowis Wear Stubbs Heitman Institute Huntsville Lexington Kansas City Baton Rouge Cincinatti Assembly San Diego San Diego San Diego San Diego San Diego Convention Lisbon Sydney San Paulo Seoul Korea Atlanta Membership 3,272 3,229 3,217 3,221 3,155 Dues $23 $23 $24 $24 $24 Account Number Account Name Actual Actual Actual Budget Budget RECEIPTS: 4000 Dues $ 75,256 $ 74,267 $ 77,040 $ 77,304 75, Interest 38 - $ Based on membership and dues numbers shown above 4200 RI DG Allocation 11,741 11,688 16,470 16,500 16, RI Assistant Governor Training 1, RI Public Relations Grant 11, TRF GSE Orientation 1, District Conference Refunds 1,838 23, RI GETS PETS Reimbursement 17,000 20,018 21,577 20,397 17,475 Based on Blue PETSScenario 4710 Pre-PETS Registration Reimbursement 2,680 2,275 1,820 2,500 2,500 TOTAL RECEIPTS 122, , , , ,195 DISBURSEMENTS: 6000 International Convention: 6001 DGE & Spouse 3.2d, 4.3abcd $ 5,000 $ 6,500 $ 3,938 $ 7,000 4,000 Lower because Atlanta is closer than Seoul 6002 DG & Spouse 2,500-2,459 2,500 3,000 Still may not cover expenses 6003 DGN & Spouse ,500 3,000 Total 6000 International Convention 7,500 6,500 6,397 12,000 10, Rotary Zone Institute: 6011 DG & DGE Training Reg & Institute Reg RI, 3.2.e DGN Training Reg. 3.2.e DG & Spouse Travel & Lodging 10.1, ,521 1,300 1, DGE & Spouse Travel & Lodging 10.1, ,109 1,815 1,750 1, DGN & Spouse Travel & Lodging 10.1, ,008-1,815 1,750 1,750 Total 6010 Rotary Zone Institute 2,724 3,409 6,551 6,375 6, Zone Success Seminars District Conference: 6110 District Conference-Net Contribution 3.2.a 18,288 12,639 12,000 12,000 12, GSE at District Conference 3.2.e 1, District Governor Gift 3.2.c District Governor Pin 3.2.c Total 6100 District Conference Expense 20,345 13,510 12,872 12,900 12,900

10 EXHIBIT D Budget Request DG Bailey Knowis Wear Stubbs Heitman Institute Huntsville Lexington Kansas City Baton Rouge Cincinatti Assembly San Diego San Diego San Diego San Diego San Diego Convention Lisbon Sydney San Paulo Seoul Korea Atlanta Membership 3,272 3,229 3,217 3,221 3,155 Dues $23 $23 $24 $24 $24 Account Number Account Name Actual Actual Actual Budget Budget 6200 District Governor: 6210 Assistant Governor Expenses 3.2.e Discretionary Fund 3.2.e 261 1,081 2,895 2,000 2, District Directory 3.2.e 5,006 3,211 3,875 3,500 3, District Team Training Seminar (mid-year) 3.2.e (265) 4, ,200 1, Zone Training - Membership 3.2.e 1, Allows onl 1 person to attend 6242 Zone Training - Emerging Leaders 3.2.e 1,000 1,000 Allows partial payment for 2 people to attend 6250 RI Allocation 11,741 11,688 16,470 16,500 16,500 Estimate Total 6200 District Governor 16,743 20,224 24,111 28,700 26, District Governor Elect: 6310 Assistant Governor Institute 3.2.e 5,884 7,498 3,512 6, AGI costs are in PETS, this is for additional facilitators 6320 DGE Expenses 3.2.e , ,500 Still won't cover additional DGE requirements 6330 District Training Assembly 3.2.b 3,409 1,769 1,524 2,000 2, PETS Alliance (Evanston) 3.2.e Pre-PETS 2,596 2,352 1,769 2,500 2, Presidents-Elect Training (PETS) 3.2.b 23,740 20,018 21,577 20,397 28,275 Total 6300 District Governor Elect 36,129 32,089 29,982 32,776 35, District Governor Designate Expenses District Governor Nominee Expenses 1, Committee Expenses: 3.2.e 6501 Ambassadorial & Peace Scholar Orientation 3.2.e Awards of Excellence Vocational Training Teams/Orientation 3.2.e Membership Dev & Ext 3.2.e Other Committees 3.2.e Polio Plus Committee 3.3.e Public Relations/Events 13, , ,595 Facebook Boosts for club activities and membership growth 6509 Rotary Foundation Committee 3.2.e 3,265 1,308 2,000 2,000 2, Service Projects 3.3.e ,000 Hunters for the Ungry and African Solar Lights 6511 Technology & Web Site 3.2.e 6,865 3,977 3,314 4,000 5, Vocational Service Committee 1,500 4, Interact Conference 2,000 Pays for Rotarian sleeping rooms that now are pd by children. Total 6500 Committee Expenses 25,711 8,231 12,231 9,200 13, Youth Programs:

11 EXHIBIT D Budget Request DG Bailey Knowis Wear Stubbs Heitman Institute Huntsville Lexington Kansas City Baton Rouge Cincinatti Assembly San Diego San Diego San Diego San Diego San Diego Convention Lisbon Sydney San Paulo Seoul Korea Atlanta Membership 3,272 3,229 3,217 3,221 3,155 Dues $23 $23 $24 $24 $24 Account Number Account Name Actual Actual Actual Budget Budget 6610 Fred Brown Interact Award 11 2,500 1, ,500 1, Rotary Youth Exchange 3.2.e 2,250 2,250 3,000 3,000 3, Rotaract 1,000 1, Four Way Speech Contest 1,750 Total 6600 Youth Programs 4,750 3,750 4,500 4,500 7, College of Governors Expenses 3.2.e 2,638 1,975 1,948 2,000 1, District Treasurer: 3.2.e 6820 Bond Treasurer Expenses 3.2.g 7,090 1, ,000 1,000 Total 6800 District Treasurer 7,262 1, ,200 1, District Administration 3.2.g 983 2, ,500 3, Dist Leadership Academy Trng 3.2.b 1,304 1,161 1,029 1,300 1, Memorials 3.2.f, Seminars: Found/Memb/New Gens Materials and Meetings 1, ,600 2,000 2,000 TOTAL DISBURSEMENTS 128,335 95, , , ,995 NET $ (5,462) $ 36,438 $ 13,166 $ - $ (10,800) Transfer from excess reserves (PETS rebate) 10,800 Net after Transfer $ -

12 11:43 AM 10/18/15 Cash Basis Profit & Loss Budget vs. Actual July through September 2015 EXHIBIT E Jul - Sep 15 Budget $ Over Budget Income 4000 Dues , , RI DG Allocation 11, , , PETS Reimbursement , , Pre-PETS Registr Reimbursement , , Total Income 11, , , Gross Profit 11, , , Expense 6000 Rotary International Convention 6001 Intl Convention - DGE & Spouse , , Intl Convention - DG & Spouse , , DGN & Spouse , , Total 6000 Rotary International Convention , , Rotary Zone Institute 6011 ZI - DG & DGE Training Reg ZI - DGN Training Reg ZI - DG & Spouse Travel , , ZI - DGE & Spouse Travel , , ZI - DGN & Spouse Travel , , Total 6010 Rotary Zone Institute 1, , , Zone Success Seminar 6021 Zone Success Seminars Total 6020 Zone Success Seminar District Conference Expenses 6110 District Conf Contribution , , District Governor Gift District Governor Pin Total 6100 District Conference Expenses , , District Governor 6210 Assistant Governor Expenses Discretionary Fund , , District Directory 3, , District Team Training Seminar , , Zone Training - Membership , , Zone Training - Emerging Leader , , RI Allocation Expenses , , Total 6200 District Governor 3, , , Page 1 of 3

13 11:43 AM 10/18/15 Cash Basis Profit & Loss Budget vs. Actual July through September 2015 EXHIBIT E Jul - Sep 15 Budget $ Over Budget 6300 District Governor Elect 6310 Asstistant Governor Institute , , DGE Expenses Club Leadership Trng Seminar , , PETS Alliance (Evanston) Pre-PETS , , Presidents-Elect Training , , Total 6300 District Governor Elect , , District Governor Designate 6410 District Governor Designate Exp Total 6400 District Governor Designate Committee Expenses 6501 Ambassadorial & Peace Scholars Awards of Excellence Vocational Training Teams (Net) Other Committees Polio Plus Committee Pub Relations/Events Rotary Foundation , , Technology & Website , , Vocational Service Committee Total 6500 Committee Expenses , , Youth Programs 6610 Fred Brown Interact Award , , Rotary Youth Exchange , , Total 6600 Youth Programs , , College of Governors 6710 College of Governors Expenses , , Total 6700 College of Governors , , District Treasurer 6820 Bond Treasurer Expenses , , Total 6800 District Treasurer , , District Administration 2, , Dist Leadership Academy Trng , , Memorials Page 2 of 3

14 11:43 AM 10/18/15 Cash Basis Profit & Loss Budget vs. Actual July through September 2015 EXHIBIT E Jul - Sep 15 Budget $ Over Budget 6980 Seminar- Found, Memb, & New Gen 1, , Total Expense 9, , , Net Income 2, , Page 3 of 3