accounts payable general ledger direct support debit expense permanently restricted accrual revenue credit depreciation net asset

Transcription

1 accounts payable general ledger direct support debit expense permanently restricted accrual revenue credit depreciation net asset unrestricted indirect support asset project sales debit temporarily restricted capital campaign special event liability accounts payable general ledger direct support permanently restricted expense accrual revenue credit depreciation unrestricted net asset indirect support asset project sales temporarily restricted asset capital campaign special event accounts payable general ledger direct support debit permanently restricted expense accrual revenue credit depreciation unrestricted net asset indirect support asset project sales debit credit temporarily restricted capital campaign liability special event accounts payable general ledger direct support accrual credit permanently restricted expense accrual revenue depreciation unrestricted net asset liability asset indirect support project sales temporarily restricted capital campaign special event accounts payable credit general ledger direct support debit permanently restricted expense accrual revenue credit depreciation debit unrestricted net asset indirect support project sales temporarily restricted capital campaign debit accounts payable general ledger direct support debit accounts payable debit general ledger direct support expense accrual asset permanently restricted revenue debit credit depreciation unrestricted net asset indirect support project sales debit temporarily restricted asset capital campaign liability special event net asset accounts payable credit ledger direct support permanently restricted expense accrual revenue credit depreciation unrestricted asset net asset indirect support asset project sales expense asset temporarily restricted capital campaign liability debit accounts payable general ledger direct support permanently restricted expense accrual revenue depreciation unrestricted net asset indirect support asset project sales liability temporarily restricted debit capital campaign special event accounts payable general ledger direct support debit permanently restricted expense accrual credit accounts payable general ledger direct support debit expense permanently restricted accrual revenue net asset credit depreciation unrestricted indirect support asset project sales debit temporarily restricted capital campaign expense special event liability accounts payable general ledger direct support permanently restricted accrual revenue credit depreciation unrestricted net asset indirect support asset project sales temporarily restricted asset capital campaign special event debit accounts payable general ledger direct support permanently restricted expense revenue credit depreciation unrestricted net asset accrual indirect support asset project sales debit credit temporarily restricted capital campaign liability special event accounts payable general ledger direct support accrual credit permanently restricted expense accrual revenue depreciation unrestricted net asset liability asset indirect support project sales temporarily restricted capital campaign special event accounts payable credit general ledger direct support debit permanently restricted expense accrual revenue credit depreciation debit unrestricted net asset indirect support project sales temporarily restricted capital campaign debit accounts payable general ledger direct support debit accounts payable debit general ledger direct support expense accrual asset permanently restricted revenue debit credit depreciation unrestricted net asset indirect support project sales debit temporarily restricted asset capital campaign liability special event net asset accounts payable credit ledger direct support permanently restricted expense accrual revenue credit depreciation SAMPLE GENERAL LEDGER REPORTS unrestricted asset net asset indirect support asset project sales expense asset temporarily restricted capital campaign liability debit accounts payable general ledger direct support permanently restricted expense accrual revenue depreciation unrestricted net asset indirect support asset project sales liability temporarily restricted debit capital campaign special event accounts payable Manual Name i general ledger direct support debit permanently restricted expense accrual credit project sales liability special event asset

2 SAMPLE GENERAL LEDGER REPORTS 1. Statement of Financial Position Page Detailed Statement of Financial Position....Page Standard Statement of Budgeted Operations Unrestricted...Page Detailed Comparative Statement of Budgeted Operations Unrestricted.Page Comparative Statement of Budgeted Operations Unrestricted.Page Statement of Activities and Changes in Net Assets...Page Statement of Cash Flow.Page Budget Analysis Report All Projects..Page Detailed Budget Analysis for: - Day Camps Page Project Management Report..Page Statement of Functional Expenses Allocated by Function Page Statement of Functional Expenses Unallocated.Page 24

3 Statement of Financial Position Operating Fund Capital Fund Endowment Fund Total of All Funds Current Assets Cash 287, ,402 45,420 6, , , ,642 Short Term Investments 11,195 21,368 84,057 92, , , ,613 Accounts and Notes Receivable 115, ,214 20,001 11, , , , ,312 Contributions Receivable Curr 84,322 63,230 9,311 8,974 3,007,287 2,943,663 3,100,920 3,015,867 Inventories 31,277 30,141 31,277 30,141 Inter Fund Loans 3,230 1, ,185 Deferred Activity Expense 177, , Deferred Camp Expense Deferred Special Event Expense Prepaid Expenses 28,732 23,786 28,732 23,786 Total Current Assets 738, ,672 27, ,068 2,743,089 3,086,865 3,508,729 3,653,605 Non Current Assets Contributions Receivable Futur 77,641 80,091 77,641 80,091 Uncallocated Asset Acquisition Land, Buildings and Equipment 1,316,814 1,356,831 1,316,814 1,356,831 Long Term Investments 23,545 16, , ,472 3,415,887 2,717,009 3,620,847 2,872,243 Other Non Current Assets 1,150,564 1,150,564 1,150,564 1,150,564 Total Non Current Assets 101,186 96,853 1,498,229 1,495,303 4,566,451 3,867,573 6,165,866 5,459,729 TOTAL ASSETS 839, ,525 1,525,453 1,601,371 7,309,539 6,954,438 9,674,595 9,113,334 Current Liabilities Accounts Payable 118,897 46, , ,019 48,247 Accrued Expenses 22,404 14,225 50,000 50,000 41,320 58, , ,260 Taxes and Benefits Withheld Custodial Accounts 41,733 33,096 41,733 33,096 Notes & Mortgage Payble Curren Deferred Activity Revenue 196,067 30, ,067 30,714 Deferred Camp Revenue 19,920 20,560 19,920 20,560 Deferred Special Events Other Deferred Revenue 7,500 7,500 Other Current Liabilities 17,500 16,398 17,500 16,398 Total Current Liabilities 424, ,169 50,122 51,445 41,320 58, , ,672 Total Non Current Liabilities TOTAL LIABILITIES 424, ,169 50,122 51,445 41,320 58, , ,672 Net Assets Unrestricted Net Assets 176, ,576 1,117,719 1,290,408 1,352,172 1,531,775 2,646,301 3,044,759 Temporarily Restricted Net Assets 238, , , ,234 4,713,251 4,191,042 5,189,522 4,505,056 Permanently Restricted Net Assets 119, ,284 1,202,796 1,173,564 1,322,581 1,292,848 Total Net Assets 414, ,356 1,475,331 1,549,926 7,268,219 6,896,380 9,158,404 8,842,662 TOTAL LIABILITIES AND NET ASSETS 839, ,525 1,525,453 1,601,371 7,309,539 6,954,438 9,674,595 9,113,334 Accompanying schedules are an integral part of this financial statement. As of March 2014 Page 1

4 Statement of Financial Position Operating Fund Capital Fund Endowment Fund Total of All Funds Standard Schedules Schedule 1: Contributions Receivable Current Contributions Receivable Past Years 102, , , ,823 Allowance for Uncollectible Past Yrs 50,357 71,584 50,357 71,584 Contributions Receivable Current Year 32,563 20,306 9,311 8,974 3,007,287 2,943,663 3,049,161 2,972,943 Allowance for Uncollectible Current Net Contributions Receivable Current 84,322 63,230 9,311 8,974 3,007,287 2,943,663 3,100,920 3,015,867 Schedule 2: Contributions Receivable Non Current Contributions Receivable Non Current 78,800 80,976 78,800 80,976 Discounted Contributions Receivable Allowance for Uncollectible Non Current 1, , Net Contributions Receivable Non Current 77,641 80,091 77,641 80,091 Schedule 3: Land, Buildings & Equipment Land, Buildings & Equipment Non Camp 291, , , ,033 Accumulated Depreciation Non Camp 234, , , ,292 Land, Buildings & Equipment Camps 2,859,803 2,745,033 2,859,803 2,745,033 Accumulated Depreciation Camps 1,623,055 1,529,550 1,623,055 1,529,550 Construction in Progress 23,011 84,608 Capital Leases Land, Buildings & Equipment 1,316,814 1,356,831 1,316,814 1,356,831 Schedule 4: Custodial Accounts National Fees & Subscriptions 7,135 13,811 7,135 13,811 Unit Deposits 36,528 35,001 36,528 35,001 Order of the Arrow and NESA 12,347 11,906 12,347 11,906 Other Custodial Accounts 7 7 Total Custodial Accounts 41,733 33,096 41,733 33,096 Schedule 5: Unrestricted Net Assets Designated Council General Contingency Fund 6,923 6,923 6,923 6,923 AFF,Total Board Designated Net Assets 7,209 7,209 7,209 7,209 Non Designated Net Assets 169, ,367 1,117,719 1,290,408 1,352,172 1,531,775 2,639,092 3,037,549 Total Unrestricted Net Assets 176, ,576 1,117,719 1,290,408 1,352,172 1,531,775 2,646,301 3,044,759 End of Standard Schedules End of Statement As of March 2014 Page 2

5 Detailed Statement of Financial Position Operating Fund ASSETS Account Project Code Project Name / Account Name Total Council General 53,440 40, Checking Bank 231, , Checking Accounts 284, , Checking Bank Transfer Between Bank Accounts Checking Bank Savings Accounts 1,537 3,328 TOTAL CASH 287, , Council General 11,195 21, Short Term Investments 11,195 21, Traditional Registration 19,254 21, Notes Receivable Units 19,438 21, Council General Notes Receivable Units Council General 2,108 15, Gerneral Unit Receivable 4,138 1, Trading Post 2,102 1,876 TOTAL ACCOUNTS AND NOTES RECEIVABLE 115, , Council General (6,644) 1301 Contributions Rec FOS CY (6,644) 011 Special Event 2 10,425 7, Special Event 3 12,850 10, Contributions Rec UnitedWay Alloc CY TOTAL CONTRIBUTIONS RECEIVABLE CURRENT 84,322 63, Council General 6,381 7, Inventory Resale 23,094 30,141 TOTAL INVENTORY 23,094 30, Council General 3,230 1, Interfund Loans 3,230 1,288 TOTAL INTER FUND LOANS 3,230 1, National Jamboree 177, Deferred Activity Expense 177, TOTAL DEFERRED ACTIVITY EXPENSE 177, Council General Unexpired Insurance Council General Prepaid Exp Maint Services FOS 2,426 TOTAL PREPAID EXPENSE 28,732 23,786 TOTAL CURRENT ASSETS 730, , Council General 7,422 6, Contributions Rec FOS FY 7,422 6, Special Event 3 1,650 1, Contributions Rec Spec Fund Event FY 2,566 2,566 TOTAL PLEDGES RECEIVABLE NON CURRENT 77,641 80, Council General 23,545 16, Long Term Investment Accounts 23,545 16,762 TOTAL LONG TERM INVESTMENTS 23,545 16,762 TOTAL NON CURRENT ASSETS 101,186 96,853 TOTAL ASSETS 831, , Council General 118,897 48, Year End Adjustments (1,236) 2006 Accounts Payable 118,897 46,780 5/16/13 As of March 2014 Page 3

6 Detailed Statement of Financial Position Operating Fund Account Project Code Project Name / Account Name Total TOTAL ACCOUNTS PAYABLE 118,897 46, Council General (696) 2111 Accrued Payroll (696) 000 Council General (96) (226) 2131 Accrued Expenses Other 22,404 14,921 TOTAL ACCRUED EXPENSES 22,404 14, Council General (41) 2201 Social Security Taxes Withheld (41) 000 Council General (349) 2202 Federal Income Tax Withheld (349) 000 Council General (124) TOTAL TAXES AND BENEFITS WITHHELD 728 (603) 000 Council General (5,391) (12,533) 2301 Custodial Acct Registration (5,391) (12,533) 000 Council General 36,528 35, Custodial Acct Unit Deposits 36,528 35, Council General 9,670 11, OA NOAC 2, Custodial Acct OA 12,347 11,906 TOTAL CUSTODIAL ACCOUNTS 41,733 33, District 1 Badge Day District 3 Badge Day 6,974 3, Deferred Income Activities 196,067 30,714 TOTAL DEFERRED ACTIVITY REVENUE 196,067 30, Endowment Replacement Fund 200 TOTAL DEFERRED CAMP REVENUE 19,920 20, Outdoor Days 7, Deferred Income Other 7,500 TOTAL OTHER DEFERRED REVENUE 7, Council General 7,170 7, Funds of Inactive Units 7,170 7, Trading Post (80) 2786 Scout Bucks Issued 3,727 8, Trading Post TOTAL OTHER CURRENT LIABILITIES 17,500 16,398 TOTAL CURRENT LIABILITES 424, ,169 TOTAL LIABILITIES 424, ,169 INCREASE/DECREASE IN UNRESTRICTED NET ASSETS 1,623 5, Council General 215, , Net Assets Unrestricted 215, , Council General Net Assets Board Designated 7,209 7, Council General (55,973) (25,142) 3900 Inter fund Transfers (55,973) (29,697) TOTAL UNRESTRICTED NET ASSETS 168, ,576 INCREASE/DECREASE IN TEMPORARILY RESTRICTED NET ASSETS 64,664 23, Council General 221, , FOS (62,499) (62,499) 3005 Net Assets Friends of Scouting 159, , Council General Net Assets Project Sales 26 12, Net Assets Special Events 2,581 2,581 TOTAL TEMPORARILY RESTRICTED NET ASSETS 238, ,780 5/16/13 As of March 2014 Page 4

7 Operating Fund Standard Statement of Budgeted Operations Unrestricted Current Period Year to Date Current Year Budget Actual Over/Under Budget Actual Over/Under Budget Support and Revenue Direct Support Net Direct Mail Friends of Scouting FOS Contributions 10,653 10, , ,653 (32,347) 474,000 Provision Uncoll FOS (15,343) (15,343) (52,000) (64,148) (12,148) (52,000) Net Friends of Scouting (4,690) (4,690) 422, ,505 (44,495) 422,000 Project Sales Project Sales Contributions 2,088 2, ,250 35,000 1,750 33,250 Net Project Sales 2,088 2, ,250 35,000 1,750 33,250 Special Events Special Event Contributions 9,395 9, , ,056 (44) 126,100 Spec Event Fees Collected 2,500 (2,500) 2,500 Spec Event Cost Direct Benefit (5,489) (5,489) (40,655) (47,687) (7,032) (40,655) Net Special Events 3,906 3,906 87,945 78,369 (9,576) 87,945 Legacies and Bequests Legacies & Bequests Contributi 12,500 12,500 Net Legacies & Bequests 12,500 12,500 Foundations & Trusts Foundation & Trust Contributio 12,460 12,460 87, ,555 54,555 87,000 Net Assets Released Found Trst 40,353 40,353 40,353 40,353 Net Foundations & Trusts 52,813 52,813 87, ,908 94,908 87,000 Other Direct Other Direct Contributions 125 1,150 1,025 1,500 10,250 8,750 1,500 Net Assets Release Other Direc 1,500 1,500 1,500 1,500 Net Other Direct Contrib 125 2,650 2,525 1,500 11,750 10,250 1,500 Total Direct Support 2,213 57,178 54, , ,031 65, ,695 Indirect Support Net Associated Org United Way United Way Contributions ,000 82,429 2,429 80,000 Net Assets Released United Way 72,119 72, ,119 Net United Way , ,717 2, ,119 NetUnassociated Org Net Other Direct Contrib Government Grants/Fees Total Indirect Support , ,717 2, ,119 Revenue Sales of Supplies Net Sale of Supplies Gross (359) 11,000 6,422 (4,578) 11,000 Sale of Supplies Cost of Goods (605) (374) 231 (7,150) (4,043) 3,107 (7,150) Net Sale of Scouting Supplies (128) 3,850 2,379 (1,471) 3,850 Product Sales Product Sales 6,692 6,692 1,363,400 1,376,948 13,548 1,363,400 Product Sales Cost of Goods (31,728) (31,728) (427,300) (448,471) (21,171) (427,300) Product Sales Unit Commissions (5,257) (5,257) (443,500) (439,672) 3,828 (443,500) Net Product Sales (30,294) (30,294) 492, ,805 (3,795) 492,600 Investment Income Investment Income Current 17,424 41,360 23,936 62,135 85,783 23,648 62,135 Investment Income 17,424 41,360 23,936 62,135 85,783 23,648 62,135 Realized Invest Gain/Loss Unrealized Gain/Loss on Invest Unrealized Gain/Loss (3,728) (3,728) (3,728) (3,728) As of March 2014 Page 5

8 Operating Fund Standard Statement of Budgeted Operations Unrestricted Current Period Year to Date Current Year Budget Actual Over/Under Budget Actual Over/Under Budget Unrealized Invest Gain/Loss (3,728) (3,728) (3,728) (3,728) Camping Camp Revenues 5,048 21,493 16, , ,086 2, ,945 Camp Trading Post Sales 68,000 58,048 (9,952) 68,000 Camp TP Cost of Goods Sold (51,500) (45,831) 5,669 (51,500) Net Camping Revenue 5,048 21,493 16, , ,304 (2,141) 497,445 Activities Activity Revenues 3,800 1,121 (2,679) 146, ,017 14, ,800 Activity Trading Post Sales ,000 13,479 3,479 10,000 Activity TP Sales Cost of Gds (7,000) (13,306) (6,306) (7,000) Net Activity Revenue 3,800 1,161 (2,639) 149, ,190 11, ,800 Other Revenue 3,375 4,928 1,553 39,850 32,803 (7,047) 39,850 Total Revenue 29,966 35,111 5,145 1,245,680 1,262,536 16,856 1,245,680 Total Support and Revenue 32,179 93,280 61,101 2,029,494 2,114,285 84,791 2,029,494 Expenses Employee Compensation Salaries 66,516 63,957 (2,559) 950, ,902 28, ,665 Employee Benefits 10,308 9,532 (776) 123, ,892 11, ,267 Payroll Taxes Expense 5,510 4,943 (567) 82,900 87,728 4,828 82,900 Total Employee Compensation 82,334 78,432 (3,902) 1,156,832 1,201,522 44,690 1,156,832 Other Expenses Professional Fees 1, (764) 31,270 31,055 (215) 31,270 Program & Other Supplies 6,666 3,939 (2,727) 299, ,386 (4,099) 299,485 Telephone & Commincations Exp 1,535 2,632 1,097 18,855 19, ,855 Postage & Shipping Expense (892) 20,615 17,811 (2,804) 20,615 Occupancy Expense 7,578 8,604 1, , ,047 (2,945) 131,992 Rental & Maintenance of Equip 1,209 3,126 1,917 19,995 29,514 9,519 19,995 Publication & Media Expense 43 2,097 2,054 36,390 29,817 (6,573) 36,390 Travel Expense 6,548 3,964 (2,584) 94,386 95,566 1,180 94,386 Conferences and Meeting Exp 462 (409) (871) 21,890 16,341 (5,549) 21,890 Specific Assistance to Individ 5,091 31,962 26,871 60, ,985 46,785 60,200 Recognition & Awards Expense 217 (6,858) (7,075) 56,375 59,064 2,689 56,375 Interest Expense (168) 2,750 2,035 (715) 2,750 Insurance Expense 1, (488) 38,995 33,600 (5,395) 38,995 Other Expenses 774 1, ,818 7,996 (3,822) 11,818 National Charter and Serv Fees 2, (1,403) 27,646 29,135 1,489 27,646 Total Other Expenses 36,877 53,393 16, , ,957 30, ,662 Total Expenses Surplus (Deficit) UR Revenue/Expense 119, ,825 12,614 2,029,494 2,104,479 74,985 2,029,494 (87,032) (38,545) 48,487 9,806 9,806 Net Assets Summary Unrestricted Net Assets Beginning of Year 222,576 Change in Net Assets from Operations (87,032) (38,545) 48,487 9,806 9,806 Adjustments to Net Assets Transfers between Funds 7,530 7,530 (55,973) (55,973) Change in Unrestricted Net Assets (87,032) (31,015) 56,017 (46,167) (46,167) Unrestricted Net Assets End of Period 176,409 (46,167) As of March 2014 Page 6

9 Operating Fund Detailed Comparative Statement of Budgeted Operations Unrestricted Current Period Year to Date Current Year Account Project Project Name / Account Name Budget Actual Last Year Budget Actual Last Year Budget 013 FOS 10,653 16, , , , , Contributions FOS 10,653 16, , , , , FOS (15,343) (24,162) (52,000) (64,148) (70,534) (52,000) 4069 Prov for Unc FOS (15,343) (24,162) (52,000) (64,148) (70,534) (52,000) Total Friends of Scouting (4,690) (7,179) 422, , , , Special Activities 2,088 2,500 8,333 31,250 35,000 37,500 31, Contributions Project Sales 2,088 2,500 3,533 33,250 35,000 45,500 33,250 Total Project Sales 2,088 2,500 3,533 33,250 35,000 45,500 33, Special Event 1 (600) 18,000 11,600 17,700 18, Special Event 2 1,800 32,000 48,740 38,950 32, Cost DB SE Meals (4,225) (585) (22,700) (14,952) (10,014) (22,700) 111 Speical Event 3 (5,000) (3,950) (5,720) (5,000) 4401 Contribution Found & Trusts 12,460 70,076 87, , ,398 87, Camping 21,133 21, Reclass Foundations & Trusts 40,353 40,353 Total Foundations & Trusts 52,813 70,076 87, , ,398 87, Council General Reclass Other Direct Income 1,500 4,854 1,500 32,886 Total Other Direct Contributions 125 2,650 7,799 1,500 11,750 40,017 1,500 TOTAL DIRECT SUPPORT 2,213 57,178 96, , , , , Council General 991 5,995 80,000 82,429 99,591 80, Contributions United Way Alloc 991 5,995 80,000 82,429 99,591 80,000 TOTAL INDIRECT SUPPORT 991 5, , , , ,119 TOTAL SUPPORT 2,213 58, , , , , , Trading Post (8,560) 11,000 6, ,830 11, Sale of Goods Non taxable (8,560) 11,000 6, ,830 11, Trading Post (605) (374) (301) (7,150) (4,043) (114,383) (7,150) 6351 Cost of Goods Sold Supplies (605) (374) (301) (7,150) (4,043) (114,383) (7,150) Sale of Supplies Net of Costs (8,861) 3,850 2,379 46,447 3, Fall Popcorn Sale 6, ,227,200 1,250,290 1,225,543 1,227, Fall Popcorn Sale (31,728) (22,596) (381,000) (408,357) (393,148) (381,000) 991 Fall Popcorn Sale (5,257) (524) (399,000) (396,395) (389,083) (399,000) 993 Spring Product Sale (44,500) (43,276) (39,531) (44,500) 6471 Unit Commissions Paid (5,257) (524) (443,500) (439,672) (428,615) (443,500) Product Sales Net of Costs & Commissions (30,294) (22,576) 492, , , , Council General Trusts 32,000 32, Reclass Investment Revenues 32,000 32,000 Investment Income 17,424 41,360 63,870 62,135 85, ,980 62, Pine Day Camp ,500 4,961 4,945 4, County Day Camp 113 5,500 6,122 5,575 5, Camp Fees 1,477 23,162 31, , , , , Badge Day 2, , Adventure Day 600 1, Total Other Revenue 3,375 4,928 3,700 39,850 32,803 9,480 39,850 TOTAL REVENUE TOTAL SUPPORT AND REVENUE 29,966 35,141 97,159 1,245,330 1,267,507 1,281,803 1,245,330 32,179 93, ,928 2,029,144 2,119,256 2,132,927 2,029, Council General 45,174 40,747 61, , , , , Professional Salaries 51,168 50,839 73, , , , , Council General 15,174 13,117 20, , , , , Staff Salaries 15,174 13,117 20, , , , , Council General 5, Temporary Camp Salaries 165, , , ,810 Total Salaries 66,516 63,957 94, , , , , Council General Total Employee Benefits 10,308 9,532 9, , , , , Council General 4,277 3,869 6,058 51,225 53,252 53,653 51,225 Total Payroll Tax Expense 5,510 4,943 8,195 82,900 87,728 99,526 82, Council General 293 5/16/2013 As of March 2014 Page 7

10 Operating Fund Detailed Comparative Statement of Budgeted Operations Unrestricted Current Period Year to Date Current Year Account Project Project Name / Account Name Budget Actual Last Year Budget Actual Last Year Budget 7302 Employment Expense Relocation 293 Total Employee Related Expenses 293 TOTAL EMPLOYEE COMPENSATION 82,334 78, ,081 1,147,902 1,201,522 1,229,061 1,147, District Dinner Badge Day Adventure Day Supplies Program 3,848 2,111 1, , , , , District Dinner 1,700 1,584 1,700 1,584 1, Badge Day Adventure Day Supplies Food and Commissary 1,847 1,523 1, , , , ,235 Total Program & Other Supplies 6,666 3,939 3, , , , ,225 Occupancy & Utilities 000 Council General 2,450 26, High Adventure Programs Special Camp Programs Other Occupancy Expenses ,985 8,789 11,486 6,985 Total Occupancy & Utilities 7,578 8,604 9, , , , ,992 Rental & Maintenance of Equipment 000 Council General 1,125 1,134 1,653 13,500 13,302 13,777 13, FOS 120 Total Rental & Maintenance of Equipment 1,209 3,126 (23,243) 19,995 30,407 22,821 19,995 Publication & Media Services 013 FOS 6,000 5,091 6, Speical Event 2 4,000 3,550 4, Membership Gas and Oil 149 5,450 7,247 5,185 5, Council General Vehicles repairs ,650 3,019 5,190 5, Council General Total Travel & Living 6,548 3,964 6,679 94,386 95,566 92,583 94,386 Conferences & Meetings 000 Council General Assistance to Individuals 038 Traditional Registration 19, ,000 22,945 3,813 5, Scout Reach ,000 41,038 36,170 35, Individual Assistance Uniforms Council General 10,864 18,965 10,864 19, Individual Assist Individual Assistanc 10,864 18,965 10,964 19,922 Total Assistance to Individuals 5,091 31,962 22,340 60, ,985 87,944 60,200 Recognition & Awards 311 Camping Recognitions Volunteers 528 6,525 8,674 9,563 6, Camping 1, Recognitions Youth ,097 4,725 12,322 8,162 4,725 Insurance Coverage 000 Council General 337 (196) 116 4,000 2,673 1,929 4, General Program ,995 2,995 2,995 2,995 Total Insurance Coverage 1, ,106 38,995 33,600 37,605 38,995 Total National Charter & Service Fees TOTAL OTHER EXPENSES TOTAL EXPENSES SURPLUS (Deficit) UR REVENUE/EXPENSE 2, ,103 27,646 29,135 27,980 27,646 36,877 53,393 58, , , , , , , ,156 2,020,179 2,105,372 2,127,486 2,020,179 (87,032) (38,515) 29,772 8,965 13,884 5,441 8, Council General (25,142) (55,973) (25,142) 990 Camping Director 7,530 5,262 (4,555) 3900 Inter fund Transfers 7,530 (19,880) (55,973) (29,697) Total Transfers To/From Other Funds 7,530 (19,880) (55,973) (29,697) End of Statemnent 5/16/2013 As of March 2014 Page 8

11 Operating Fund Comparative Statement of Budgeted Operations Unrestricted Current Period Year to Date Current Year Budget Actual Last Year Budget Actual Last Year Budget Support and Revenue Direct Support Net Direct Mail Friends of Scouting FOS Contributions 10,653 16, , , , ,000 Provision Uncoll FOS (15,343) (24,162) (52,000) (64,148) (70,534) (52,000) Net Friends of Scouting (4,690) (7,179) 422, , , ,000 Project Sales Project Sales Contributions 2,088 2,500 3,533 33,250 35,000 45,500 33,250 Net Project Sales 2,088 2,500 3,533 33,250 35,000 45,500 33,250 Special Events Special Event Contributions 9,395 23, , , , ,100 Spec Event Prov Uncollectible (95) (109) Spec Event Fees Collected 2, ,500 Spec Event Cost Direct Benefit (5,489) (999) (40,655) (47,687) (38,613) (40,655) Net Special Events 3,906 22,544 87,945 78,369 90,962 87,945 Legacies and Bequests Legacies & Bequests Contributi 12,500 Net Legacies & Bequests 12,500 Foundations & Trusts Foundation & Trust Contributio 12,460 70,076 87, , ,398 87,000 Net Assets Released Found Trst 40,353 40,353 Net Foundations & Trusts 52,813 70,076 87, , ,398 87,000 Other Direct Other Direct Contributions 125 1,150 2,945 1,500 10,250 7,131 1,500 Net Assets Release Other Direc 1,500 4,854 1,500 32,886 Net Other Direct Contrib 125 2,650 7,799 1,500 11,750 40,017 1,500 Total Direct Support 2,213 57,178 96, , , , ,695 Indirect Support Net Associated Org United Way United Way Contributions 991 5,995 80,000 82,429 99,591 80,000 Net Assets Released United Way 72,119 72,288 69,696 72,119 Net United Way 991 5, , , , ,119 NetUnassociated Org Net Other Direct Contrib Government Fees and Grants Government Fees Grants Gross 3,600 Government Grants/Fees 3,600 Total Indirect Support 991 5, , , , ,119 Revenue Sales of Supplies Net Sale of Supplies Gross (8,560) 11,000 6, ,830 11,000 Sale of Supplies Cost of Goods (605) (374) (301) (7,150) (4,043) (114,383) (7,150) Net Sale of Scouting Supplies (8,861) 3,850 2,379 46,447 3,850 Product Sales Product Sales 6, ,363,400 1,376,948 1,338,924 1,363,400 Product Sales Cost of Goods (31,728) (22,596) (427,300) (448,471) (424,522) (427,300) Product Sales Unit Commissions (5,257) (524) (443,500) (439,672) (428,615) (443,500) Net Product Sales (30,294) (22,576) 492, , , ,600 Investment Income Investment Income Current 17,424 41,360 31,870 62,135 85,783 92,980 62,135 Net Assets Released Invest Inc 32,000 32,000 As of March 2014 Page 9

12 Operating Fund Comparative Statement of Budgeted Operations Unrestricted Current Period Year to Date Current Year Budget Actual Last Year Budget Actual Last Year Budget Investment Income 17,424 41,360 63,870 62,135 85, ,980 62,135 Realized Invest Gain/Loss Unrealized Gain/Loss on Invest Unrealized Gain/Loss (3,728) (3,728) Unrealized Invest Gain/Loss (3,728) (3,728) Camping Camp Revenues 5,048 21,493 33, , , , ,945 Camp Trading Post Sales 68,000 58,048 62,006 68,000 Camp TP Cost of Goods Sold 11,989 (51,500) (45,831) (36,533) (51,500) Net Camping Revenue 5,048 21,493 45, , , , ,445 Activities Activity Revenues 3,800 1,121 15, , , , ,800 Activity Trading Post Sales 40 10,000 13,479 12,570 10,000 Activity TP Sales Cost of Gds (7,000) (13,306) (10,615) (7,000) Net Activity Revenue 3,800 1,161 15, , , , ,800 Other Revenue 3,375 4,928 3,700 39,850 32,803 9,480 39,850 Total Revenue 35,111 97,159 1,245,680 1,262,536 1,291,594 1,245,680 Total Support and Revenue 2,213 93, ,928 2,029,494 2,114,285 2,142,680 2,029,494 Expenses Employee Compensation Salaries 66,516 63,957 94, , , , ,665 Employee Benefits 10,308 9,532 9, , , , ,267 Payroll Taxes Expense 5,510 4,943 8,195 82,900 87,728 99,526 82,900 Employee Related Expenses 293 Total Employee Compensation 82,334 78, ,081 1,156,832 1,201,522 1,229,061 1,156,832 Other Expenses Professional Fees 1, ,270 31,055 26,402 31,270 Program & Other Supplies 6,666 3,939 3, , , , ,485 Telephone & Commincations Exp 1,535 2,632 1,727 18,855 19,604 15,533 18,855 Postage & Shipping Expense ,615 17,811 25,046 20,615 Occupancy Expense 7,578 8,604 9, , , , ,992 Rental & Maintenance of Equip 1,209 3,126 (23,243) 19,995 29,514 22,861 19,995 Publication & Media Expense 43 2,097 2,985 36,390 29,817 29,191 36,390 Travel Expense 6,548 3,964 6,679 94,386 95,566 92,583 94,386 Conferences and Meeting Exp 462 (409) ,890 16,341 26,165 21,890 Specific Assistance to Individ 5,091 31,962 22,340 60, ,985 87,944 60,200 Recognition & Awards Expense 217 (6,858) 30,417 56,375 59,064 63,214 56,375 Interest Expense ,438 2,750 2,035 3,045 2,750 Insurance Expense 1, ,106 38,995 33,600 37,605 38,995 Other Expenses 774 1,297 (2,091) 11,818 7,996 11,843 11,818 National Charter and Serv Fees 2, ,103 27,646 29,135 27,980 27,646 Total Other Expenses 36,877 53,393 58, , , , ,662 Total Expenses Surplus (Deficit) UR Revenue/Expense 119, , ,156 2,029,494 2,104,479 2,136,730 2,029,494 (116,998) (38,545) 29,772 9,806 5,950 Net Assets Summary Unrestricted Net Assets Beginning of Year 222, ,322 Change in Net Assets from Operations (116,998) (38,545) 29,772 9,806 5,950 As of March 2014 Page 10

13 Operating Fund Comparative Statement of Budgeted Operations Unrestricted Current Period Year to Date Current Year Budget Actual Last Year Budget Actual Last Year Budget Adjustments to Net Assets (36,555) Transfers between Funds 7,530 (19,880) (55,973) (29,697) Change in Unrestricted Net Assets Unrestricted Net Assets End of Period (116,998) (31,015) (26,663) (46,167) (23,746) End of Statement 176, ,576 As of March 2014 Page 11

14 Management Format Statement of Activities and Changes in Net Assets Operating Fund Capital Fund Endowment Fund Total of All Funds Change in Unrestricted Net Assets Support and Revenue Direct Support Total Direct Mail Friends of Scouting FOS Contributions 441, , , ,856 Provision Uncoll FOS 64,148 70, ,148 70,534 Total Friends of Scouting 377, , , ,322 Project Sales Project Sales Contributions 35,000 45, ,000 45,500 Total Project Sales 35,000 45, ,000 45,500 Total Capital Campaign Special Events Special Event Contributions 126, , , ,133 Spec Event Prov Uncollectible Spec Event Fees Collected Spec Event Cost Direct Benefit 47,687 38, ,687 38,613 Total Special Events 78,369 90, ,369 90,962 Legacies and Bequests Legacies & Bequests Contributi 12, ,500 0 Total Legacies and Bequests 12, ,500 0 Foundations & Trusts Foundation & Trust Contributio 141, , , ,398 Net Assets Released Found Trst 40, ,353 0 Total Foundations and Trusts 181, , , ,398 Other Direct Other Direct Contributions 10,250 7, ,715 2,798 22,965 10,213 Net Assets Release Other Direc 1,500 32, ,500 32,886 Total Other Direct 11,750 40, ,715 2,798 24,465 43,099 Total Direct Support 697, , ,715 2, , ,281 Indirect Support Total Associated Organizations United Way United Way Contributions 82,429 99, ,429 99,591 Net Assets Released United Way 72,288 69, ,288 69,696 Total United Way 154, , , ,287 Total Unassociated Orgnaizations Total Other Indirect Government Fees and Grants Government Fees Grants Gross 0 3, ,600 Total Government Fees and Grants 0 3, ,600 Total Indirect 154, , , ,887 Sales of Supplies Net Sale of Supplies Gross 6, , , ,830 Sale of Supplies Cost of Goods 4, , , ,383 Total Sale of Supplies 2,379 46, ,379 46,447 Product Sales Product Sales 1,376,948 1,338, ,376,948 1,338,924 Product Sales Cost of Goods 448, , , ,522 Product Sales Unit Commissions 439, , , ,615 Total Product Sales 488, , , ,787 Investment Income Investment Income Current 85,783 92, ,083 50,066 35,371 35,925 56,526 Net Assets Released Invest Inc 0 32, ,000 As of March 2014 Page 12

15 Statement of Activities and Changes in Net Assets Management Format Operating Fund Capital Fund Endowment Fund Total of All Funds Total Investment Income 85, , ,083 50,066 35,371 35,925 88,526 Total Realized Gain/Loss on Investing ,055 21, ,055 21,173 Unrealized Gain/Loss on Invest Unrealized Gain/Loss 3, ,189 10, , , , ,345 Total Unrealized Gain/Loss on Investing 3, ,189 10, , , , ,345 Camping Camp Revenues 483, , , ,080 Camp Trading Post Sales 58,048 62, ,048 62,006 Camp TP Cost of Goods Sold 45,831 36, ,831 36,533 Total Camping 495, , , ,553 Activities Activity Revenues 161, , , ,392 Activity Trading Post Sales 13,479 12, ,479 12,570 Activity TP Sales Cost of Gds 13,306 10, ,306 10,615 Total Activities 161, , , ,347 Total Other Revenue 32,803 9, , ,666 33,738 18,826 Total Revenue 1,262,536 1,291,594 29,046 4, , ,079 1,036,251 1,061,313 Total Support and Revenue 2,114,285 2,142,680 29,046 3, , ,280 1,900,714 1,915,481 Expenses Employee Compensation Salaries 978, , ,365 45,500 1,025,267 1,044,237 Employee Benefits 134, , ,995 10, , ,159 Payroll Taxes Expense 87,728 99, ,260 3,460 90, ,986 Employee Related Expenses Total Employee Compensation 1,201,522 1,229, ,621 59,614 1,263,143 1,288,675 Other Expenses Professional Fees 31,055 26,402 1,098 2,438 21,379 20,509 53,533 49,349 Program & Other Supplies 295, , , , ,146 Telephone & Commincations Exp 19,604 15, ,604 15,533 Postage & Shipping Expense 17,811 25, ,811 25,046 Occupancy Expense 129, ,994 9,064 1, , ,623 Rental & Maintenance of Equip 29,514 22,861 3,687 23, ,201 45,963 Publication & Media Expense 29,817 29, ,899 29,305 Travel Expense 95,566 92,583 4, ,786 92,583 Conferences and Meeting Exp 16,341 26, ,341 26,799 Specific Assistance to Individ 106,985 87, ,985 87,944 Recognition & Awards Expense 59,064 63, ,282 63,402 Interest Expense 2,035 3, ,035 3,045 Insurance Expense 33,600 37, ,600 37,605 Other Expenses 7,996 11, , ,043 8,558 86,886 Depreciation & Amortization Ex ,237 72, ,237 72,789 National Charter and Serv Fees 29,135 27, ,135 27,980 Total Other Expenses 902, , , ,818 22,280 46,511 1,066,815 1,105,997 Total Expenses 2,104,479 2,136, , ,818 83, ,125 2,329,958 2,394,673 Inc/Dec in Unrestricted Net Assets 9,806 5, , , , , , ,192 As of March 2014 Page 13

16 Management Format Change in Temporarily Restricted Net Assets Support and Revenue Direct Support Statement of Activities and Changes in Net Assets Operating Fund Capital Fund Endowment Fund Total of All Funds Total Direct Mail Friends of Scouting FOS Contributions 2, , Provision Uncoll FOS Total Friends of Scouting 1, , Project Sales Project Sales Contributions 0 12, ,800 Total Project Sales 0 12, ,800 Total Capital Campaign Total Special Events Total Legacies and Bequests Total Foundations and Trusts Other Direct Other Direct Contributions 108,382 98,226 48,035 19,138 54, , , ,135 Net Assets Release Other Direc 41,853 32, ,853 32,886 Total Other Direct 66,530 65,340 48,035 19,138 54, , , ,021 Total Direct Support 68,307 53,157 48,035 19,138 54, , , ,205 Indirect Support Total Associated Organizations United Way United Way Contributions 68,645 72, ,645 72,288 Net Assets Released United Way 72,288 69, ,288 69,696 Total United Way 3,643 2, ,643 2,592 Total Unassociated Orgnaizations Total Other Indirect Total Government Fees and Grants Total Indirect Support 3,643 2, ,643 2,592 Investment Income Investment Income Current 0 0 5,745 4,355 56,254 44,875 61,999 49,230 Net Assets Released Invest Inc 0 32, ,000 Total Investment Income 0 32,000 5,745 4,355 56,254 44,875 61,999 17,230 Total Realized Gain/Loss on Investing ,813 2, ,361 24, ,174 27,038 Unrealized Gain/Loss on Invest Unrealized Gain/Loss , ,416 Total Unrealized Gain/Loss on Investing , ,416 Total Revenue 0 32,000 49,558 6, , , , ,684 Total Support and Revenue 64,664 23,749 97,594 25, , , , ,071 Inc/Dec in Temporarily Restricted Net Assets 64,664 23,749 97,594 25, , , , ,071 As of March 2014 Page 14

17 Management Format Change in Permanently Restricted Net Assets Support and Revenue Direct Support Statement of Activities and Changes in Net Assets Operating Fund Capital Fund Endowment Fund Total of All Funds Total Direct Mail Total Project Sales Total Capital Campaign Total Special Events Total Legacies and Bequests Total Foundations and Trusts Other Direct Other Direct Contributions ,233 41,506 29,733 42,131 Total Other Direct ,233 41,506 29,733 42,131 Total Direct Support ,233 41,506 29,733 42,131 Indirect Support Total Associated Organizations Total United Way Total Unassociated Orgnaizations Total Other Indirect Total Government Fees and Grants Total Indirect Support Total Investment Income Total Realized Gain/Loss on Investing Total Unrealized Gain/Loss on Investing Total Revenue Total Support and Revenue ,233 41,506 29,733 42,131 Inc/Dec in Permanently Restricted Net Assets ,233 41,506 29,733 42,131 Inc/Dec in Total Net Assets 74,470 29,699 72, , , , , ,990 As of March 2014 Page 15

18 Management Format Net Asset Summary Statement of Activities and Changes in Net Assets Operating Fund Capital Fund Endowment Fund Total of All Funds Unrestricted Net Asset Summary UR Net Assets Beginning of Year 222, ,322 1,290,408 1,306,790 1,531,775 1,970,838 3,044,759 3,523,950 Change in UR Net Assets 9,806 5, , , , , , ,192 Adjustments to UR Net Assets Transfer of UR Net Assets 55,973 29,697 2, ,354 88, ,658 30,787 0 Unrestricted Net Assets End of Period 176, ,576 1,117,719 1,290,408 1,352,172 1,531,775 2,646,301 3,044,759 Temp Restricted Net Asset Summary TR Net Assets Beginning of Year 173, , , ,593 4,191,042 4,085,361 4,505,056 4,349,985 Change in TR Net Assets 64,664 23,749 97,594 25, , , , ,071 Adjustments to TR Net Assets Temp Restricted Net Assets End of Period 238, , , ,234 4,713,251 4,191,042 5,189,522 4,505,056 Perm Restricted Net Asset Summary PR Net Assets Beginning of Year , ,659 1,173,564 1,132,058 1,292,848 1,250,717 Change in PR Net Assets ,233 41,506 29,733 42,131 Adjustments to PR Net Assets Perm Restricted Net Assets End of Period , ,284 1,202,796 1,173,564 1,322,581 1,292,848 Total Net Asset Summary Total Net Assets Beginning of Year 396, ,354 1,549,926 1,540,043 6,896,380 7,188,256 8,842,662 9,124,652 Change in Total Net Assets 74,470 29,699 72, , , , , ,990 Adjustments to Total Net Assets Transfer of Total Net Assets 55,973 29,697 2, ,354 88, ,658 30,787 0 Total Net Assets End of Period 414, ,356 1,475,331 1,549,926 7,268,219 6,896,380 9,158,404 8,842,662 Schedule 1 Functional Expenses Program Services 1,902,990 1,938, , ,873 18,386 39,838 2,061,643 2,108,914 Support Services 172, ,546 1,312 20,945 65,514 66, , ,779 Fundraising Expenses 60,256 63, ,976 63,804 62, , ,912 Management/General Expenses 112, , ,969 1,710 3, , ,866 Total Functional Expenses 2,075,344 2,108, , ,818 83, ,125 2,300,823 2,366,693 Note: Total is exclusive of National Charter and Service Fees Per Cent of Functional Expense by Type: Time Study Percentages used in Calculation: Program Services 89.60% Program 86.00% Support Services 10.40% Fundraising 6.00% Fundraising Expense 5.42% Management/General 8.00% Management/General 4.98% Schedule 2 Total Net Assets Released Net Assets Released Unrestricted 114, , , ,582 Net Assets Released Temporarily Restricted 114, , , ,582 Net Assets Released Permanently Restricted Schedule 3: Change in Unrestricted Net Assets Designated %,AFF,FDESCRIPTION Total Change in Board Designated UR Net Assts End of Statement As of March 2014 Page 16

19 Statement of Cash Flows Operating Fund Capital Fund Endowment Fund Total All Funds Cash Flows from Operating Activities Change in Total Net Assets 66,287 29,699 (73,402) (129,471) 319,101 (182,218) 311,986 (281,990) Adjustments to reconcile change in net asset to net cash provided (used) by operating activities from January 1 through this period. Depreciation 78,443 72,789 78,443 72,789 Realized/unrealized (gains) losses on sale of fixed assets 45,795 45,795 Realized/unrealized (gains) losses on sale of investments 3,728 (13,624) 8,652 (264,187) (132,933) (274,084) (124,281) Adjustments for Changes in Assets and Liabilities Accounts and Notes Receivable 22,103 (9,265) 29,754 10, , , , ,332 Contributions Receivable (18,642) (28,941) (337) (8,974) (63,624) 364,395 (82,603) 326,480 Inventory 7,046 65,624 7,046 65,624 Deferred Activity Expense (176,951) (243) (176,951) (243) Deferred Camp Expense Deferred Special Event Expense Prepaid Expenses (4,946) 13,164 (4,946) 13,164 Other Assets (6,804) (1,150,564) (6,804) (1,150,564) Accounts Payable 72,117 (16,155) (1,445) 1,445 (23) 23 70,650 (14,688) Accrued Expenses 8,179 (6,303) ,621 (15,209) (5,296) (6,160) 44,022 Taxes and Benefits Withheld 1,331 (1,045) 1,331 (1,045) Other Liabilities 1,103 6,013 1,103 6,013 Custodian Accounts 8,637 (1,374) 8,637 (1,374) Deferred Activity Revenue 165,353 22, ,353 22,804 Deferred Camp Revenue (640) (2,640) (640) (2,640) Deferred Special Event Revenue Other Deferred Revenue 7,500 7,500 Contributions Restricted for Long Term Purposes Income Reinvested for LT Purpose Net Cash Provided/(Used) by Operating Activities 162,205 71,339 66,053 10, ,483 (888,796) 780,742 (806,597) Cash Flows from Investing Activities Proceeds from Sale of Investments 175, ,941 Purchase of Investments (10,511) (29,319) (12,146) (434,690) (474,521) (12,146) Proceeds from Sale of Property and Equipment Purchase of Property and Equipment (84,220) (125,609) (84,220) (125,609) Net Cash Provided/(Used) by Investing Activities (10,511) (113,539) (137,756) (434,690) 175,941 (558,741) 38,185 Cash Flows from Financing Activities Proceeds from Borrowing Curtailments of Borrowing Net Asset Adjustments Contributions Restricted for Long Term Purposes Transfers IN (55,973) (29,697) (2,063) 139,354 58,036 (109,658) Transfers OUT NET OF TRANSFERS (55,973) (29,697) (2,063) 139,354 58,036 (109,658) (0) Proceeds from Interfund Loans (1,941) (436) 1, Curtailments of Interfund Loans NET OF INTER FUND LOANS (1,941) (436) 1, (0) Net Cash Provided/(Used) by Financing Activities (57,914) (30,133) (122) 139,607 58,036 (109,474) (0) Net Inc (Dec) in Cash and Temporary Cash Investments 93,780 41,206 (47,608) 12, ,828 (822,329) 222,001 (768,412) Cash and Temporary Cash Investments Beginning of Year 204, ,563 86,245 73,534 25,241 1, , ,770 End of this Period 298, ,769 38,637 86, ,070 25, , ,255 Check 93,780 41,206 (47,608) 12, ,828 23, ,001 77,485 As of March 2014 Page 17

20 Budget Analysis Report All Projects Operating Fund Unrestricted Actuals Actuals Budget Future Budgets Support and Revenue Direct Support Friends of Scouting 358, , , , , Project Sales 3,700 45,500 35,000 33,250 18, Special Events 74, , , , , Foundations & Trusts 38, , ,555 87, , Other Direct 3,534 7,131 10,250 1,500 56, Total Direct Support 479, , , , , Associated Organizations United Way 86,474 99,591 82,429 80,000 76, Unassociated Organizations Government Fees and Grants 0 3, Total Indirect Support 86, ,191 82,429 80,000 76, Revenue Sales of Supplies Net 257, ,830 6,422 11,000 6, Product Sales 1,291,173 1,338,924 1,376,948 1,363,400 1,357, Investment Income 103,843 92,980 85,783 62,135 90, Camping 484, , , , , Activities 359, , , , , Other Revenue 8,181 9,480 32,803 39,850 33, Total Revenue 2,505,277 2,227,114 2,158,450 2,123,630 2,403, Net Assets Released All 209, , ,141 72,119 67, Total Support and Revenue 3,280,603 3,148,813 3,045,385 2,948,099 3,234, Expenses Employee Compensation Salaries 957, , , , , Employee Benefits 117, , , , , Payroll Taxes Expense 90,055 99,526 87,728 82,900 86, Employee Related Expenses Total Employee Compensation 1,165,908 1,229,061 1,201,522 1,156,832 1,163, Other Expenses Professional Fees 29,279 26,402 31,055 31,270 26, Program & Other Supplies 492, , , , , Telephone & Commincations Exp 14,258 15,533 19,604 18,855 19, Postage & Shipping Expense 27,965 25,046 17,811 20,615 17, Occupancy Expense 122, , , , , Rental & Maintenance of Equip 23,818 22,861 29,514 19,995 27, Publication & Media Expense 34,368 29,191 29,817 36,390 24, Travel Expense 92,272 92,583 95,566 94,386 85, Conferences and Meeting Exp 11,918 26,165 16,341 21,890 20, Specific Assistance to Individ 65,207 87, ,985 60,200 89, Recognition & Awards Expense 68,848 63,214 59,064 56,375 65, Interest Expense 3,833 3,045 2,035 2,750 1, Insurance Expense 42,622 37,605 33,600 38,995 46, Other Expenses 18,134 11,843 7,996 11,818 7, National Charter and Serv Fees 27,257 27,980 29,135 27,646 30, Total Other Expenses 1,075, , , ,662 1,164, Total Expenses 2,241,002 2,136,730 2,104,479 2,029,494 2,327, Net Revenue / Expense 1,039,601 1,012, , , , End of Statement 2/26/14 As of March 2014 Page 18