9/30/ /31/2013 CURRENT RATIO: Current Assets 237, ,120 Current Liabilities 56, ,260. Ratio
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1 Statement of Financial Position Ratios: 9/30/ /31/2013 CURRENT RATIO: Current Assets 237, ,120 Current Liabilities 56, ,260 Ratio QUICK RATIO: Cash & Cash Equivalents 122, ,940 Current Liabilities 56, ,260 Ratio MONTHS OF CASH ON HAND Cash + Savings + Accounts Receivable 236, ,120 Less: Accounts Payable (29,100) (85,540) "Working Capital" 207, ,580 Total Expenses 732, ,675 Less: Depreciation (11,250) (11,250) 721, ,425 Total # of Months 9 9 Average Monthly Expenses 80,158 80,158 Ratio TRADITIONAL RESERVE: Average Monthly Expenses Total Expenses to Date 732, ,675 # of Months 9 9 Average Monthly Expenses 81,408 81,408 Unrestricted Net Assets 196, ,795 Average Monthly Expenses 81,408 81,408 Reserve LIQUID RESERVE: Unrestricted Net Assets 196, ,795 Less: Fixed Assets 101,980 88,695 Unrest. NA - Fixed Assets 94,685 96,100 Average Monthly Expenses 81,408 81,408 Liquid Reserve Ratios
2 GOVERNMENT DEPENDENCY RATIO Total Government Funding 340,000 - Total Support and Revenues 744,545 - Ratio 0.46 SELF-SUFFICIENCY RATIO Non-Government Income 404,045 - Total Expenses 732,675 - Ratio 0.55 TEMPORARILY RESTRICTED RATIO Cash + Grants Receivable 227, ,280 Temporariliy Restrcited Net Assets 79,750 85,800 Ratio Ratios
3 Statement of Financial Position September 30, 2014 ASSETS 9/30/ /31/2013 Current Assets Cash and cash equivalents $ 122,290 $ 135,940 Donations and grants receivable 105, ,340 Other receviables 9,320 12,265 Prepaid insurance 1,330 5,575 Total Current Assets 237, ,120 Fixed Assets Equipment furniture and fixtures 143, ,275 Less accumulated depreciation (41,525) (36,580) Total Fixed Assets 101,980 88,695 Long Term Investments 76,870 75,000 Total Assets $ 416,825 $ 462,815 LIABILITIES AND NET ASSETS Current Liabilities Accounts payable 29,100 85,540 Accrued expenses 25,350 18,300 Current portion of Long term debt 2,420 2,420 Total Current Liabilites 56, ,260 Long term debt 8,540 10,960 Net Assets Unrestricted 196, ,795 Temporarily restricted 79,750 85,800 Permanently restricted 75,000 75,000 Total Net Assets 351, ,595 Total Liabilities and Net Assets $ 416,825 $ 462,815 Statement of Financial Position
4 Statement of Activities For the nine months ending September 30, 2014 Unrestricted Temporarily Restricted Permanently Restricted SUPPORT AND REVENUES Contributions 90,000-90,000 Foundation grants 25, , ,530 Fundraising events, net 76,300-76,300 Total Support 191, , ,830 Government contracts 340, ,000 Fee for Service 4, ,700 Investment Income 3, ,965 Total Revenue 348, ,665 Net Assets Released from Restriction 204,580 (204,580) - Total Support and Revenues 744,545 (6,050) - 738,495 EXPENSES Program Services Employment/ Empowerment 150, ,979 Domestic Violence Prevention & Intervention 424, ,860 Childcare/Youth 29, ,944 Total Program Services 605, ,783 Supporting Services Administration 67, ,031 Fundraising 59, ,862 Total Support Services 126, ,893 Total Expenses 732, ,675 Increase in Net Assets $ 11,870 $ (6,050) $ - $ 5,820 Total NET ASSETS Beginning of the year 184,795 85,800 75, ,595 End of the year 196,665 79,750 75, ,415 Statement of Activites
5 Statement of Functional Expenses For the Nine Months Ending September 30, 2014 Program Activities Domestic Violence Prevention & Intervention Childcare / Youth Supporting Activities Admin Fundraising TOTAL Salaries 93, ,250 19,200 38,500 40, ,300 Benefits 14,055 31,988 2,880 5,775 6,098 60,795 Personnel Expense 107, ,238 22,080 44,275 46, ,095 Professional Fees 19, ,000 1,500 3, ,800 Supplies 8,770 6,935 2,070 10,430 2,495 30,700 Telephone 1,078 2, ,900 Postage 572 1, ,600 Occupancy 2,662 4, ,178 2,057 12,100 Depreciation 1,430 2, ,170 1,105 6,500 Insurance 1,364 2, ,616 1,054 6,700 Technology 638 1, ,900 Travel 2,700 11,400 3,480 1, ,780 Printing 4,110 3, ,535 13,600 Total $ 150,979 $ 424,860 $ 29,944 $ 67,031 $ 59,862 $ 732,675 Statement of Functional Expenses
6 A B C B * C = D A + D Total Shared Portion Costs Allocation Basis of Shared Costs Line By Line Allocation For the Nine Months Ending September 30, 2014 Specific + Shared Salaries 83,800 45,000 22% of FTEs 9,900 93,700 Benefits 12,570 6,750 22% of FTEs 1,485 14,055 Personnel Expenses 96,370 51,750 11, ,755 - Professional Fees 19, ,900 Supplies 5,800 13,500 22% of FTEs 2,970 8,770 Telephone - 4,900 45% of codes 2,205 2,205 Postage - 2,600 Based on codes 1,118 1,118 Occupancy - 12,100 24% of square footage 2,904 2,904 Depreciation - 6,500 40% of computers 2,600 2,600 Insurance - 6,200 24% of square footage 1,488 1,488 Technology - 2,900 40% of computers 1,160 1,160 Travel 2, ,700 Printing 2,900 5,500 65% of brochures 3,575 6,475 Total $ 127,670 $ 105,950 $ 29,405 $ 157,075 Line By Line Allocation
7 Bottom Line Allocation For the Nine Months Ending September 30, 2014 Program Activities Domestic Violence Prevention & Intervention Childcare / Youth Supporting Activities Admin Fundraising Shared Costs TOTAL Salaries 83, ,800 18,300 30,400 33,000 45, ,300 Benefits 12,570 29,220 2,745 4,560 4,950 6,750 60,795 Personnel Expense 96, ,020 21,045 34,960 37,950 51, ,095 - Professional Fees 19, ,000 1,500 3, ,800 Supplies 5,800 1,400 1,800 8, ,500 30,700 Telephone 4,900 4,900 Postage 2,600 2,600 Occupancy 12,100 12,100 Depreciation 6,500 6,500 Insurance 500 6,200 6,700 Technology 2,900 2,900 Travel 2,700 11,400 3,480 1, ,780 Printing 2,900 1,600 3,600 5,500 13,600 Total Specific Costs $ 127,670 $ 381,420 $ 27,825 $ 47,960 $ 41,850 $ 105,950 $ 732,675 Allocation Rate 22% 41% 2% 18% 17% 100% Allocation of Common Costs 23,309 43,440 2,119 19,071 18,012 (105,950) - Total Expenses $ 150,979 $ 424,860 $ 29,944 $ 67,031 $ 59,862 $ - $ 732,675 Bottom Line Allocation
8 Staffing Plan Position Program Activities Domestic Violence Prevention & Intervention Childcare / Youth Supporting Activities Admin Fundraising Shared Costs Executive Director 100% 5% 10% 15% 35% 35% Admin Assitant 100% 15% 5% 5% 45% 30% Finance Director 100% 100% Director 100% 100% Director of Counseling 100% 100% Director of Education 100% 100% Counselors 400% 400% Teachers 150% 150% Director of Technology 100% 100% Receptionist 100% 100% Custodian 20% 20% Bookkeeper 50% 50% Coordinator 50% 50% Total FTE's Total FTE's w/o Shared Shared Allocation % 22% 41% 2% 18% 17% Staffing Plan
9 Administrative Expense Allocation For the Nine Months Ending September 30, 2014 Program Activities Domestic Violence Prevention & Intervention Childcare / Youth Supporting Activities Admin Fundraising Shared Costs TOTAL Salaries 83, ,800 18,300 30,400 33,000 45, ,300 Benefits 12,570 29,220 2,745 4,560 4,950 6,750 60,795 Personnel Expense 96, ,020 21,045 34,960 37,950 51, ,095 - Professional Fees 19, ,000 1,500 3, ,800 Supplies 5,800 1,400 1,800 8, ,500 30,700 Telephone 4,900 4,900 Postage 2,600 2,600 Occupancy 12,100 12,100 Depreciation 6,500 6,500 Insurance 500 6,200 6,700 Technology 2,900 2,900 Travel 2,700 11,400 3,480 1, ,780 Printing 2,900 1,600 3,600 5,500 13,600 Total Specific Costs $ 127,670 $ 381,420 $ 27,825 $ 47,960 $ 41,850 $ 105,950 $ 732,675 Allocation Rate 22% 41% 2% 18% 17% 100% Allocation of Common Costs 23,309 43,440 2,119 19,071 18,012 (105,950) - Expense without Admin. $ 150,979 $ 424,860 $ 29,944 $ 67,031 $ 59,862 $ - $ 732,675 Admin Allocation % 23% 64% 4% -100% 9% Admin. Allocation 15,204 42,784 3,015 (67,031) 6,028 TRUE COST $ 166,183 $ 467,643 $ 32,959 $ - $ 65,890 $ 732,675 Base for Admin Allocation $ 732,675 $ (67,031) $ 665,644 Administrative Expense Allocation
10 Capitalization and Depreciation Schedule Asset Description Cost Date Acquired Useful Life Deprecation Expense Accum. Dep Deprecation Expense Accum. Dep Deprecation Expense Accum. Dep Van 37, years 7,490 23,474 7,490 30,964 6,486 37,450 Sedan Car 18, years 3,646 3,646 3,646 7,292 Computer A 3, years 1,083 2,166 1,084 3,250 Computer B 2, years ,066 Computer C 2, years , ,500 Printer years Leasehold Improvements 57, years 3,800 7,600 3,800 11,400 3,800 15,200 Furniture 21, years 2,187 2,187 2,187 4,374 2,187 6,561 Total 143,505 15,553 36,580 20,000 56,580 17,913 70,709 Capitalization and Depreciation Schedule
11 Activity Source Budget Foundation A Foundation B Foundation C County Contract State Contract Amount Remaining to fund Salaries 93,700 13,000 12,700 8,500 25,500 34,000 - Benefits 14,055 1,950 1,905 1,275 3,825 5,100 - Personnel Expense 107,755 14,950 14,605 9,775 29,325 39,100 Professional Fees 19,900 8,500 11, Supplies 8,770 4, ,500 1,150 - Telephone 1, Postage Occupancy 2,662 1,000 1,662 - Depreciation 1, Insurance 1, Technology (2) Travel 2,700 1,000 1, Printing 4,110 2,000 1,000 1,110 - Total Direct Exp. $ 150,979 $ 24,000 $ 15,245 $ 13,500 $ 43,230 $ 53,626 $ 1,378 Admin. Allocation % 23% Admin. Allocation 15,204 3,400 1,555 2,500 3,459 4,290 - Total $ 166,183 $ 27,400 $ 16,800 $ 16,000 $ 46,689 $ 57,916 $ 1,378 Activity Source Budget
12 Cashflow Forecast 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total Budget 1/1-3/31 4/1-6/30 7/1-9/30 10/1-12/31 Opening Cash Balance 135,940 45,150 44, ,290 Receivables Collected 34,000 14,000 Contributed Support Individuals 215,000 15,000 60,000 40, ,000 Foundations 425,000 90,000 95, ,000 90,000 Earned Revenue Government contracts 450,000 25, , , ,860 Interest and dividends 5,000 1,250 1,250 1,250 1,250 Total Inflows 1,095, , , , ,110 Personnel 625, , , , ,250 Operating 380, , ,000 95,000 75,000 Capital 29,790 29, Total Outflows 1,034, , , , ,250 Cash Available 60,210 5,150 84, , ,150 From (To) Line of Credit - 40,000 (40,000) - From (To) Investments (50,000) (8,000) (42,000) Closing Cash Balance 45,150 44, , ,150 Beginning Investments 75,000 75,000 75,000 75,000 83,000 Ending Investments 125,000 75,000 75,000 83, ,000 Cashflow Forecast
13 Budget to Actual Comparison For the nine months ending September 30, 2014 YTD Actual YTD Budget Difference B/(W) Annual Budget $ Remaining % Remaining SUPPORT AND REVENUES Contributions 90,000 60,000 30, ,000 55,000 38% Foundation grants 25,000 75,000 (50,000) 100,000 75,000 75% Fundraising events, net 76,300 70,000 6,300 70,000 (6,300) -9% Total Support 191, ,000 (13,700) 315, ,700 39% Government contracts 340, ,500 2, , ,000 24% Fee for Service 4,700 15,000 (10,300) 20,000 15,300 77% Investment Income 3,965 3, ,000 1,035 21% Total Revenue 348, ,250 (7,585) 475, ,335 27% Net Assets Released from Restriction 204, ,000 4, ,000 70,420 26% Total Support and Revenues 744, ,250 (16,705) 1,065, ,455 30% EXPENSES Program Services Employment/ Empowerment 150, ,000 (979) 200,000 49,021 25% Domestic Violence Prevention & Intervention 424, ,250 6, , ,141 26% Childcare/Youth 29,944 37,500 7,556 50,000 20,056 40% Total Program Services 605, ,750 12, , ,218 27% Supporting Services Administration 67,031 67, ,000 22,969 26% Fundraising 59,862 67,500 7,639 90,000 30,139 33% Total Support Services 126, ,000 8, ,000 53,108 30% Total Expenses 732, ,750 21,075 1,005, ,325 27% Increase in Net Assets 11,870 7,500 4,370 60,000 48,130 80% NET ASSETS Beginning of the year 184,795 End of the year 196,665 Budget to Actual Comparison
14 Summarized Statement of Functional Income & Expenses For the Nine Months Ending September 30, 2014 Program Activities Domestic Violence Prevention & Intervention Supporting Activities Childcare / Youth Admin Fund- raising Shared Costs TOTAL Contributions 90,000 90,000 Foundation grants 25,000 25,000 Fundraising events, net 76,300 76,300 Total Support , ,300 Government contracts 340, ,000 Fee For Service 4,700 4,700 Investment Income 3,965 3,965 Total Revenue - 340,000 4,700 3, ,665 Net Assets Released from Restriction 144,080 25,000 35, ,580 Total Income $ 144,080 $ 365,000 $ 40,200 $ 3,965 $ 191,300 $ - $ 744,545 Personnel Expense 96, ,020 21,045 34,960 37,950 51, ,095 Non-Personnel Expenses 31, ,400 6,780 13,000 3,900 54, ,580 Total Specific Costs 127, ,420 27,825 47,960 41, , ,675 Shared Costs Allocation % 22% 41% 2% 18% 17% 100% Allocation of Shared Costs 23,309 43,440 2,119 19,071 18,012 (105,950) - Expense without Admin. 150, ,860 29,944 67,031 59, ,675 Admin Allocation % 23% 64% 4% -100% 9% Admin. Allocation 15,204 42,784 3,015 (67,031) 6,028 Total expenses after allocations $ 166,183 $ 467,643 $ 32,959 $ - $ 65,890 $ 732,675 Change in Net assets $ (22,103) $ (102,643) $ 7,241 $ 3,965 $ 125,410 $ 11,870 Base for Admin Allocation $ 732,675 $ (67,031) $ 665,644 Summarized Statement of Functional Income Expenses
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