SAMPLE PEOPLESOFT REPORTS - Boy Scouts of America · Boy Scouts of America Operating Fund Period Ending: December 31, 2012 Account Project Code Project Name / Account Name Total 2012

SAMPLE PEOPLESOFT REPORTS

1. Statement of Financial Position��Page 1-2

2. Detailed Statement of Financial Position��..��..Page 3 - 4

3. Standard Statement of Budgeted Operations – Unrestricted��...Page 5 - 6

4. Detailed Comparative Statement of Budgeted Operations – Unrestricted��.Page 7 - 8

5. Comparative Statement of Budgeted Operations – Unrestricted��.Page 9 - 11

6. Statement of Activities and Changes in Net Assets��...Page 12 - 16

7. Statement of Cash Flow��.Page 17

8. Budget Analysis Report – All Projects��.��.Page 18

9. Detailed Budget Analysis for: - Day Camps��Page 19 - 20

10. Project Management Report��..Page 21 - 22

11. Statement of Functional Expenses Allocated by Function��Page 23

12. Statement of Functional Expenses Unallocated��.Page 24

Statement of Financial Position Boy Scouts of America

2012 2011 2012 2011 2012 2011 2012 2011

Current Assets

Cash 287,354 183,402 -45,420 -6,668 737 24,908 242,671 201,642

Short Term Investments 11,195 21,368 84,057 92,913 200,333 333 295,586 114,613

Accounts and Notes Receivable 115,111 137,214 -20,001 11,816 -464,947 118,282 -369,837 267,312

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 1,288 -723 -967 -321 -321 2,185

Deferred Activity Expense 177,194 243 177,194 243

Deferred Camp Expense

Deferred Special Event Expense

Prepaid Expenses 28,732 23,786 28,732 23,786

Total Current Assets 738,416 460,672 27,224 106,068 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 16,762 181,415 138,472 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 839,602 557,525 1,525,453 1,601,371 7,309,539 6,954,438 9,674,595 9,113,334

Current Liabilities

Accounts Payable 118,897 46,780 122 1,445 23 119,019 48,247

Accrued Expenses 22,404 14,225 50,000 50,000 41,320 58,036 113,724 122,260

Taxes and Benefits Withheld 728 -603 728 -603

Custodial Accounts 41,733 33,096 41,733 33,096

Notes & Mortgage Payble Curren

Deferred Activity Revenue 196,067 30,714 196,067 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 424,749 161,169 50,122 51,445 41,320 58,058 516,191 270,672

Total Non-Current Liabilities

TOTAL LIABILITIES 424,749 161,169 50,122 51,445 41,320 58,058 516,191 270,672

Net Assets

Unrestricted Net Assets 176,409 222,576 1,117,719 1,290,408 1,352,172 1,531,775 2,646,301 3,044,759

Temporarily Restricted Net Assets 238,444 173,780 237,828 140,234 4,713,251 4,191,042 5,189,522 4,505,056

Permanently Restricted Net Assets 119,784 119,284 1,202,796 1,173,564 1,322,581 1,292,848

Total Net Assets 414,853 396,356 1,475,331 1,549,926 7,268,219 6,896,380 9,158,404 8,842,662

TOTAL LIABILITIES AND NET ASSETS 839,602 557,525 1,525,453 1,601,371 7,309,539 6,954,438 9,674,595 9,113,334

Total of All FundsOperating Fund Capital Fund Endowment Fund

Accompanying schedules are an integral part of this financial statement.

Sample PeopleSoft Report Council - #

Period Ending: December 31, 2012

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Statement of Financial Position Boy Scouts of AmericaSample PeopleSoft Report Council - #


2012 2011 2012 2011 2012 2011 2012 2011

Standard Schedules

Contributions Receivable-Past Years 102,117 114,823 102,117 114,823

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 -315 -315

Net Contributions Receivable Current 84,322 63,230 9,311 8,974 3,007,287 2,943,663 3,100,920 3,015,867

Contributions Receivable - Non-Current 78,800 80,976 78,800 80,976

Discounted Contributions Receivable

Allowance for Uncollectible Non-Current -1,159 -885 -1,159 -885

Net Contributions Receivable Non-Current 77,641 80,091 77,641 80,091

Land, Buildings & Equipment-Non Camp 291,199 290,033 291,199 290,033

Accumulated Depreciation-Non Camp -234,144 -233,292 -234,144 -233,292

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

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

Council General 286 286 286 286

Contingency Fund 6,923 6,923 6,923 6,923

%,AFF,FDESCRIPTIONTotal Board Designated Net Assets 7,209 7,209 7,209 7,209

Non-Designated Net Assets 169,200 215,367 1,117,719 1,290,408 1,352,172 1,531,775 2,639,092 3,037,549

Total Unrestricted Net Assets 176,409 222,576 1,117,719 1,290,408 1,352,172 1,531,775 2,646,301 3,044,759

End of Standard Schedules

Operating Fund Capital Fund Endowment Fund Total of All Funds

----- End of Statement -----

Schedule 5: Unrestricted Net Assets Designated

Schedule 4: Custodial Accounts

Schedule 3: Land, Buildings & Equipment

Schedule 2: Contributions Receivable Non-Current

Schedule 1: Contributions Receivable Current

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Boy Scouts of America

Operating Fund Period Ending: December 31, 2012

Account Project Code Project Name / Account Name Total 2012 2011

ASSETS

000 Council General 53,440 40,684

003 Checking Bank 231,342 138,335

1001-1020 Checking Accounts 284,782 179,018

003 Checking Bank 135 5

1049 Transfer Between Bank Accounts 135 5

003 Checking Bank - 214

1051-1059 Savings Accounts 1,537 3,328

TOTAL CASH 287,354 183,402


1101-1109 Short Term Investments 11,195 21,368

038 Traditional Registration 19,254 21,523

1221 Notes Receivable-Units 19,438 21,706

000 Council General 142 142

1241 Notes Receivable-Units 142 142


004 Gerneral Unit Receivable 4,138 1,113

014 Trading Post 2,102 1,876

115,111 137,214

000 Council General - (6,644)

1301 Contributions Rec-FOS-CY - (6,644)

011 Special Event 2 10,425 7,000

015 Special Event 3 12,850 10,050

1308 Contributions Rec-UnitedWay Alloc-CY 163 150

84,322 63,230


1401 Inventory-Resale 23,094 30,141 23,094 30,141


1600 Interfund Loans 3,230 1,288

3,230 1,288

600 National Jamboree 177,194 243

1762 Deferred Activity Expense 177,194 243

177,194 243

000 Council General - 268

1701 Unexpired Insurance - 268


1708 Prepaid Exp-Maint Services 176 435

013 FOS - 2,426

TOTAL PREPAID EXPENSE 28,732 23,786

TOTAL CURRENT ASSETS 730,233 460,672


1331 Contributions Rec-FOS-FY 7,422 6,122

015 Special Event 3 1,650 1,650

1334 Contributions Rec-Spec Fund Event-FY 2,566 2,566

77,641 80,091


1901-1930 Long-Term Investment Accounts 23,545 16,762

23,545 16,762

TOTAL NON-CURRENT ASSETS 101,186 96,853

TOTAL ASSETS 831,420 557,525


980 Year End Adjustments - (1,236)

2006 Accounts Payable 118,897 46,780

TOTAL INTER-FUND LOANS

Sample PeopleSoft Report Council - # Detailed Statement of Financial Position

TOTAL ACCOUNTS AND NOTES RECEIVABLE

TOTAL INVENTORY

TOTAL CONTRIBUTIONS RECEIVABLE CURRENT

TOTAL PLEDGES RECEIVABLE NON-CURRENT

TOTAL LONG-TERM INVESTMENTS

TOTAL DEFERRED ACTIVITY EXPENSE

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Boy Scouts of America

Operating Fund Period Ending: December 31, 2012

Account Project Code Project Name / Account Name Total 2012 2011

Sample PeopleSoft Report Council - # Detailed Statement of Financial Position

118,897 46,780

000 Council General - (696)

2111 Accrued Payroll - (696)

000 Council General (96) (226)

2131 Accrued Expenses-Other 22,404 14,921

22,404 14,225


2201 Social Security Taxes Withheld - (41)


2202 Federal Income Tax Withheld - (349)


728 (603)

000 Council General (5,391) (12,533)

2301 Custodial Acct-Registration (5,391) (12,533)


2341 Custodial Acct-Unit Deposits 36,528 35,001


960 OA - NOAC 2,677 -

2371 Custodial Acct-OA 12,347 11,906

41,733 33,096

511 District 1 Badge Day 309 -

538 District 3 Badge Day 6,974 3,530

2629 Deferred Income Activities 196,067 30,714

196,067 30,714

018 Endowment 225 225

054 Replacement Fund - 200

19,920 20,560

580 Outdoor Days 7,500 -

2631 Deferred Income-Other 7,500 -

7,500 -


2782 Funds of Inactive Units 7,170 7,170

014 Trading Post (80) -

2786 Scout Bucks Issued 3,727 8,489

014 Trading Post 710 710

17,500 16,398

TOTAL CURRENT LIABILITES 424,749 161,169

TOTAL LIABILITIES 424,749 161,169

INCREASE/DECREASE IN UNRESTRICTED NET ASSETS 1,623 5,950


3001 Net Assets-Unrestricted 215,367 239,113


3002 Net Assets-Board Designated 7,209 7,209

000 Council General (55,973) (25,142)

3900 Inter-fund Transfers (55,973) (29,697)

168,226 222,576

INCREASE/DECREASE IN TEMPORARILY RESTRICTED NET ASSETS 64,664 23,749


013 FOS (62,499) (62,499)

3005 Net Assets-Friends of Scouting 159,406 158,790


3007 Net Assets-Project Sales 26 12,826

3015 Net Assets-Special Events 2,581 2,581

TOTAL TEMPORARILY RESTRICTED NET ASSETS 238,444 173,780

TOTAL ACCOUNTS PAYABLE

TOTAL OTHER DEFERRED REVENUE

TOTAL DEFERRED CAMP REVENUE

TOTAL UNRESTRICTED NET ASSETS

TOTAL DEFERRED ACTIVITY REVENUE

TOTAL OTHER CURRENT LIABILITIES

TOTAL CUSTODIAL ACCOUNTS

TOTAL TAXES AND BENEFITS WITHHELD

TOTAL ACCRUED EXPENSES

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Sample PeopleSoft Report Council - # Boy Scouts of America

Operating Fund Current Year

Budget Actual Over/Under Budget Actual Over/Under Budget

Net Direct Mail - -

Friends of Scouting

FOS Contributions - 10,653 10,653 474,000 441,653 (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) 422,000 377,505 (44,495) 422,000

Project Sales

Project Sales Contributions 2,088 2,500 412 33,250 35,000 1,750 33,250

Net Project Sales 2,088 2,500 412 33,250 35,000 1,750 33,250

Special Events

Special Event Contributions - 9,395 9,395 126,100 126,056 (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 87,000 141,555 54,555 87,000

Net Assets Released Found Trst - 40,353 40,353 - 40,353 40,353 -

Net Foundations & Trusts - 52,813 52,813 87,000 181,908 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 54,965 631,695 697,031 65,336 631,695

Net Associated Org - -

United Way

United Way Contributions - 991 991 80,000 82,429 2,429 80,000

Net Assets Released United Way - - - 72,119 72,288 169 72,119

Net United Way - 991 991 152,119 154,717 2,598 152,119

NetUnassociated Org - -

Net Other Direct Contrib - -

Government Grants/Fees - -

Total Indirect Support - 991 991 152,119 154,717 2,598 152,119

Sales of Supplies - Net

Sale of Supplies Gross 924 565 (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 319 191 (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) 492,600 488,805 (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) -

Standard Statement of Budgeted Operations - Unrestricted

Current Period Year to Date

Direct Support

Support and Revenue


Indirect Support

Revenue

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Budget Actual Over/Under Budget Actual Over/Under Budget

Standard Statement of Budgeted Operations - Unrestricted



Unrealized Invest Gain/Loss - (3,728) (3,728) - (3,728) (3,728) -

Camping

Camp Revenues 5,048 21,493 16,445 480,945 483,086 2,141 480,945

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 16,445 497,445 495,304 (2,141) 497,445

Activities

Activity Revenues 3,800 1,121 (2,679) 146,800 161,017 14,217 146,800

Activity Trading Post Sales - 40 40 10,000 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) 149,800 161,190 11,390 149,800

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

32,179 93,280 61,101 2,029,494 2,114,285 84,791 2,029,494

Employee Compensation

Salaries 66,516 63,957 (2,559) 950,665 978,902 28,237 950,665

Employee Benefits 10,308 9,532 (776) 123,267 134,892 11,625 123,267

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 1,735 971 (764) 31,270 31,055 (215) 31,270

Program & Other Supplies 6,666 3,939 (2,727) 299,485 295,386 (4,099) 299,485

Telephone & Commincations Exp 1,535 2,632 1,097 18,855 19,604 749 18,855

Postage & Shipping Expense 936 44 (892) 20,615 17,811 (2,804) 20,615

Occupancy Expense 7,578 8,604 1,026 131,992 129,047 (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 60,200 106,985 46,785 60,200

Recognition & Awards Expense 217 (6,858) (7,075) 56,375 59,064 2,689 56,375

Interest Expense 500 332 (168) 2,750 2,035 (715) 2,750

Insurance Expense 1,282 794 (488) 38,995 33,600 (5,395) 38,995

Other Expenses 774 1,297 523 11,818 7,996 (3,822) 11,818

National Charter and Serv Fees 2,301 898 (1,403) 27,646 29,135 1,489 27,646

Total Other Expenses 36,877 53,393 16,516 872,662 902,957 30,295 872,662

119,211 131,825 12,614 2,029,494 2,104,479 74,985 2,029,494

(87,032) (38,545) 48,487 - 9,806 9,806 -

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) -

(87,032) (31,015) 56,017 - (46,167) (46,167) -

176,409 (46,167)

Expenses

Unrestricted Net Assets - End of Period

Change in Unrestricted Net Assets

Surplus (Deficit) UR Revenue/Expense

Net Assets Summary

Total Support and Revenue

Total Expenses

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Account Project Project Name / Account Name Budget Actual Last Year Budget Actual Last Year Budget

013 FOS - 10,653 16,983 474,000 441,653 437,856 474,000

4001 Contributions-FOS - 10,653 16,983 474,000 441,653 437,856 474,000

013 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)

- (4,690) (7,179) 422,000 377,505 367,322 422,000

580 Special Activities 2,088 2,500 8,333 31,250 35,000 37,500 31,250

4071 Contributions-Project Sales 2,088 2,500 3,533 33,250 35,000 45,500 33,250

2,088 2,500 3,533 33,250 35,000 45,500 33,250

011 Special Event 1 - - (600) 18,000 11,600 17,700 18,000

015 Special Event 2 - - 1,800 32,000 48,740 38,950 32,000

4251 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 87,000 141,555 134,398 87,000

311 Camping - 21,133 - - 21,133 - -

3625 Reclass-Foundations & Trusts - 40,353 - - 40,353 - -

- 52,813 70,076 87,000 181,908 134,398 87,000

000 Council General - - - - 150 103 -

3630 Reclass-Other Direct Income - 1,500 4,854 - 1,500 32,886 -

125 2,650 7,799 1,500 11,750 40,017 1,500

2,213 57,178 96,774 631,695 697,031 678,237 631,695

000 Council General - 991 5,995 80,000 82,429 99,591 80,000

4701 Contributions-United Way-Alloc - 991 5,995 80,000 82,429 99,591 80,000

- 991 5,995 152,119 154,717 172,887 152,119

2,213 58,169 102,769 783,814 851,748 851,124 783,814

014 Trading Post 924 565 (8,560) 11,000 6,413 160,830 11,000

6301 Sale of Goods-Non taxable 924 565 (8,560) 11,000 6,422 160,830 11,000

014 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)

319 191 (8,861) 3,850 2,379 46,447 3,850

991 Fall Popcorn Sale - 6,692 545 1,227,200 1,250,290 1,225,543 1,227,200

991 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)

- (30,294) (22,576) 492,600 488,805 485,787 492,600

000 Council General - 14 - - 76 - -

045 Trusts - - 32,000 - - 32,000 -

3660 Reclass-Investment Revenues - - 32,000 - - 32,000 -

17,424 41,360 63,870 62,135 85,783 124,980 62,135

712 Pine Day Camp - 273 290 4,500 4,961 4,945 4,500

713 County Day Camp - - 113 5,500 6,122 5,575 5,500

6701 Camp-Fees 1,477 23,162 31,917 425,070 443,011 406,831 425,070

511 Badge Day - - - 2,100 945 922 2,100

512 Adventure Day - - - 600 1,230 630 600

3,375 4,928 3,700 39,850 32,803 9,480 39,850

29,966 35,141 97,159 1,245,330 1,267,507 1,281,803 1,245,330

32,179 93,310 199,928 2,029,144 2,119,256 2,132,927 2,029,144

000 Council General 45,174 40,747 61,061 542,000 555,256 541,392 542,000

7002 Professional Salaries 51,168 50,839 73,777 613,840 639,718 644,503 613,840

000 Council General 15,174 13,117 20,369 182,000 177,893 175,477 182,000

7003 Staff Salaries 15,174 13,117 20,369 182,000 177,893 175,477 182,000

000 Council General - - - - - 5,012 -

7009 Temporary Camp Salaries - - - 165,810 177,556 190,173 165,810

66,516 63,957 94,146 941,735 978,902 998,737 941,735

000 Council General 10 11 12 120 142 136 120

10,308 9,532 9,740 123,267 134,892 130,506 123,267

000 Council General 4,277 3,869 6,058 51,225 53,252 53,653 51,225

5,510 4,943 8,195 82,900 87,728 99,526 82,900

000 Council General - - - - - 293 -

Detailed Comparative Statement of Budgeted Operations - Unrestricted



Total Friends of Scouting

Total Project Sales

Total Foundations & Trusts

Total Other Direct Contributions

TOTAL DIRECT SUPPORT

TOTAL SUPPORT

Sale of Supplies Net of Costs

Product Sales Net of Costs & Commissions

TOTAL INDIRECT SUPPORT

Total Salaries

Investment Income

TOTAL REVENUE

TOTAL SUPPORT AND REVENUE

Total Other Revenue

Total Employee Benefits

Total Payroll Tax Expense

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Account Project Project Name / Account Name Budget Actual Last Year Budget Actual Last Year Budget

Detailed Comparative Statement of Budgeted Operations - Unrestricted



7302 Employment Expense-Relocation - - - - - 293 -

- - - - - 293 -

82,334 78,432 112,081 1,147,902 1,201,522 1,229,061 1,147,902

510 District Dinner 300 - - 300 - - 300

511 Badge Day - - - 800 6 - 800

512 Adventure Day - - - 300 301 276 300

8103 Supplies-Program 3,848 2,111 1,274 142,845 134,526 145,974 142,845

510 District Dinner 1,700 - 1,584 1,700 - 1,584 1,700

511 Badge Day - - - 350 312 541 350

512 Adventure Day - - - 70 - 48 70

8104 Supplies-Food and Commissary 1,847 1,523 1,433 127,235 129,777 130,530 127,235

6,666 3,939 3,565 299,225 295,386 305,115 299,225

000 Council General - 2,450 - - 26,060 - -

312 High Adventure Programs - - - - 22 - -

923 Special Camp Programs - - - - 94 - -

8414 Other Occupancy Expenses 423 938 699 6,985 8,789 11,486 6,985

7,578 8,604 9,063 131,992 129,047 124,390 131,992

000 Council General 1,125 1,134 1,653 13,500 13,302 13,777 13,500

013 FOS - - - - 120 - -

1,209 3,126 (23,243) 19,995 30,407 22,821 19,995

013 FOS - - - 6,000 5,091 - 6,000

015 Speical Event 2 - - - 4,000 - 3,550 4,000

027 Membership - - - - 325 - -

8702 Gas and Oil - 149 - 5,450 7,247 5,185 5,450

000 Council General - - - 500 180 114 500

8703 Vehicles repairs 300 - 61 5,650 3,019 5,190 5,650

000 Council General - - - 100 99 99 100

6,548 3,964 6,679 94,386 95,566 92,583 94,386

000 Council General - 51 - - 164 54 -

038 Traditional Registration - 19,371 25 5,000 22,945 3,813 5,000

528 Scout Reach - 365 545 35,000 41,038 36,170 35,000

8908 Individual Assistance-Uniforms 30 147 - 850 185 671 850

000 Council General - 10,864 18,965 - 10,864 19,197 -

8910 Individual Assist-Individual Assistance - 10,864 18,965 - 10,964 19,922 -

5,091 31,962 22,340 60,200 106,985 87,944 60,200

311 Camping - - - 650 896 560 650

9152 Recognitions--Volunteers - - 528 6,525 8,674 9,563 6,525

311 Camping - - - - 1,655 - -

9153 Recognitions--Youth 217 365 1,097 4,725 12,322 8,162 4,725

000 Council General 337 (196) 116 4,000 2,673 1,929 4,000

301 General Program 256 250 250 2,995 2,995 2,995 2,995

1,282 794 1,106 38,995 33,600 37,605 38,995

2,301 898 2,103 27,646 29,135 27,980 27,646

36,877 53,393 58,074 872,277 903,850 898,425 872,277

119,211 131,825 170,156 2,020,179 2,105,372 2,127,486 2,020,179

(87,032) (38,515) 29,772 8,965 13,884 5,441 8,965

000 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) -

- 7,530 (19,880) - (55,973) (29,697) -

Total Program & Other Supplies

TOTAL EMPLOYEE COMPENSATION

Total Employee Related Expenses

Total Assistance to Individuals

Recognition & Awards

Total Rental & Maintenance of Equipment

Publication & Media Services

Total Travel & Living

Occupancy & Utilities

Total Occupancy & Utilities

Rental & Maintenance of Equipment

--- End of Statemnent ---

Total Transfers To/From Other Funds

TOTAL OTHER EXPENSES

TOTAL EXPENSES

SURPLUS (Deficit) UR REVENUE/EXPENSE

Total National Charter & Service Fees

Insurance Coverage

Total Insurance Coverage

Conferences & Meetings

Assistance to Individuals

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Budget Actual Last Year Budget Actual Last Year Budget

Net Direct Mail

Friends of Scouting

FOS Contributions - 10,653 16,983 474,000 441,653 437,856 474,000

Provision Uncoll FOS - (15,343) (24,162) (52,000) (64,148) (70,534) (52,000)

Net Friends of Scouting - (4,690) (7,179) 422,000 377,505 367,322 422,000

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 23,638 126,100 126,056 129,133 126,100

Spec Event Prov Uncollectible - - (95) - - (109) -

Spec Event Fees Collected - - - 2,500 - 550 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 & Bequests Contributi - - - - 12,500 - -

Net Legacies & Bequests - - - - 12,500 - -


Foundation & Trust Contributio - 12,460 70,076 87,000 141,555 134,398 87,000

Net Assets Released Found Trst - 40,353 - - 40,353 - -


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 96,774 631,695 697,031 678,200 631,695

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 5,995 152,119 154,717 169,287 152,119

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 5,995 152,119 154,717 172,887 152,119


Sale of Supplies Gross 924 565 (8,560) 11,000 6,422 160,830 11,000

Sale of Supplies Cost of Goods (605) (374) (301) (7,150) (4,043) (114,383) (7,150)

Net Sale of Scouting Supplies 319 191 (8,861) 3,850 2,379 46,447 3,850

Product Sales

Product Sales - 6,692 545 1,363,400 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) 492,600 488,805 485,787 492,600

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 -


Indirect Support

Revenue

Comparative Statement of Budgeted Operations - Unrestricted


Direct Support

Support and Revenue

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Investment Income 17,424 41,360 63,870 62,135 85,783 124,980 62,135

Realized Invest Gain/Loss


Unrealized Gain/Loss - (3,728) - - (3,728) - -

Unrealized Invest Gain/Loss - (3,728) - - (3,728) - -

Camping

Camp Revenues 5,048 21,493 33,922 480,945 483,086 444,080 480,945

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 45,911 497,445 495,304 469,553 497,445

Activities

Activity Revenues 3,800 1,121 15,115 146,800 161,017 153,392 146,800

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 15,115 149,800 161,190 155,347 149,800

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

2,213 93,280 199,928 2,029,494 2,114,285 2,142,680 2,029,494


Salaries 66,516 63,957 94,146 950,665 978,902 998,737 950,665

Employee Benefits 10,308 9,532 9,740 123,267 134,892 130,506 123,267

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 78,432 112,081 1,156,832 1,201,522 1,229,061 1,156,832

Other Expenses

Professional Fees 1,735 971 496 31,270 31,055 26,402 31,270

Program & Other Supplies 6,666 3,939 3,565 299,485 295,386 312,263 299,485

Telephone & Commincations Exp 1,535 2,632 1,727 18,855 19,604 15,533 18,855

Postage & Shipping Expense 936 44 65 20,615 17,811 25,046 20,615

Occupancy Expense 7,578 8,604 9,063 131,992 129,047 125,994 131,992

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) 425 21,890 16,341 26,165 21,890

Specific Assistance to Individ 5,091 31,962 22,340 60,200 106,985 87,944 60,200

Recognition & Awards Expense 217 (6,858) 30,417 56,375 59,064 63,214 56,375

Interest Expense 500 332 2,438 2,750 2,035 3,045 2,750

Insurance Expense 1,282 794 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 2,301 898 2,103 27,646 29,135 27,980 27,646


119,211 131,825 170,156 2,029,494 2,104,479 2,136,730 2,029,494

(116,998) (38,545) 29,772 - 9,806 5,950 -

Unrestricted Net Assets - Beginning of Year 222,576 246,322

Change in Net Assets from Operations (116,998) (38,545) 29,772 - 9,806 5,950 -

Expenses


Net Assets Summary


Total Expenses

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Adjustments to Net Assets - (36,555) - -

Transfers between Funds - 7,530 (19,880) - (55,973) (29,697) -

(116,998) (31,015) (26,663) - (46,167) (23,746) -

176,409 222,576

--------- End of Statement -------

Unrestricted Net Assets - End of Period


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Management Format

2012 2011 2012 2011 2012 2011 2012 2011

Direct Support

Total Direct Mail

Friends of Scouting

FOS Contributions 441,653 437,856 0 0 0 0 441,653 437,856

Provision Uncoll FOS -64,148 -70,534 0 0 0 0 -64,148 -70,534

Total Friends of Scouting 377,505 367,322 0 0 0 0 377,505 367,322

Project Sales

Project Sales Contributions 35,000 45,500 0 0 0 0 35,000 45,500

Total Project Sales 35,000 45,500 0 0 0 0 35,000 45,500

Total Capital Campaign

Special Events

Special Event Contributions 126,056 129,133 0 0 0 0 126,056 129,133

Spec Event Prov Uncollectible 0 -109 0 0 0 0 0 -109

Spec Event Fees Collected 0 550 0 0 0 0 0 550

Spec Event Cost Direct Benefit -47,687 -38,613 0 0 0 0 -47,687 -38,613

Total Special Events 78,369 90,962 0 0 0 0 78,369 90,962


Legacies & Bequests Contributi 12,500 0 0 0 0 0 12,500 0

Total Legacies and Bequests 12,500 0 0 0 0 0 12,500 0


Foundation & Trust Contributio 141,555 134,398 0 0 0 0 141,555 134,398

Net Assets Released Found Trst 40,353 0 0 0 0 0 40,353 0

Total Foundations and Trusts 181,908 134,398 0 0 0 0 181,908 134,398

Other Direct

Other Direct Contributions 10,250 7,131 0 284 12,715 2,798 22,965 10,213

Net Assets Release Other Direc 1,500 32,886 0 0 0 0 1,500 32,886

Total Other Direct 11,750 40,017 0 284 12,715 2,798 24,465 43,099

Total Direct Support 697,031 678,200 0 284 12,715 2,798 709,746 681,281

Indirect Support

Total Associated Organizations

United Way

United Way Contributions 82,429 99,591 0 0 0 0 82,429 99,591

Net Assets Released United Way 72,288 69,696 0 0 0 0 72,288 69,696

Total United Way 154,717 169,287 0 0 0 0 154,717 169,287

Total Unassociated Orgnaizations

Total Other Indirect


Government Fees Grants Gross 0 3,600 0 0 0 0 0 3,600

Total Government Fees and Grants 0 3,600 0 0 0 0 0 3,600

Total Indirect 154,717 172,887 0 0 0 0 154,717 172,887


Sale of Supplies Gross 6,422 160,830 0 0 0 0 6,422 160,830

Sale of Supplies Cost of Goods -4,043 -114,383 0 0 0 0 -4,043 -114,383

Total Sale of Supplies 2,379 46,447 0 0 0 0 2,379 46,447

Product Sales

Product Sales 1,376,948 1,338,924 0 0 0 0 1,376,948 1,338,924

Product Sales Cost of Goods -448,471 -424,522 0 0 0 0 -448,471 -424,522

Product Sales Unit Commissions -439,672 -428,615 0 0 0 0 -439,672 -428,615

Total Product Sales 488,805 485,787 0 0 0 0 488,805 485,787

Investment Income

Investment Income Current 85,783 92,980 208 -1,083 -50,066 -35,371 35,925 56,526

Net Assets Released Invest Inc 0 32,000 0 0 0 0 0 32,000

Total Investment Income 85,783 124,980 208 -1,083 -50,066 -35,371 35,925 88,526

Statement of Activities and Changes in Net Assets

Support and Revenue


Total of All Funds


Operating Fund Capital Fund Endowment Fund

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Management Format

2012 2011 2012 2011 2012 2011 2012 2011


Total of All Funds



Total Realized Gain/Loss on Investing 0 0 0 0 436,055 21,173 436,055 21,173


Unrealized Gain/Loss -3,728 0 -30,189 -10,799 -583,229 -213,547 -617,145 -224,345

Total Unrealized Gain/Loss on Investing -3,728 0 -30,189 -10,799 -583,229 -213,547 -617,145 -224,345

Camping

Camp Revenues 483,086 444,080 0 0 0 0 483,086 444,080

Camp Trading Post Sales 58,048 62,006 0 0 0 0 58,048 62,006

Camp TP Cost of Goods Sold -45,831 -36,533 0 0 0 0 -45,831 -36,533

Total Camping 495,304 469,553 0 0 0 0 495,304 469,553

Activities

Activity Revenues 161,017 153,392 0 0 0 0 161,017 153,392

Activity Trading Post Sales 13,479 12,570 0 0 0 0 13,479 12,570

Activity TP Sales Cost of Gds -13,306 -10,615 0 0 0 0 -13,306 -10,615

Total Activities 161,190 155,347 0 0 0 0 161,190 155,347

Total Other Revenue 32,803 9,480 935 7,680 0 1,666 33,738 18,826

Total Revenue 1,262,536 1,291,594 -29,046 -4,202 -197,239 -226,079 1,036,251 1,061,313

Total Support and Revenue 2,114,285 2,142,680 -29,046 -3,919 -184,524 -223,280 1,900,714 1,915,481

Expenses


Salaries 978,902 998,737 0 0 46,365 45,500 1,025,267 1,044,237

Employee Benefits 134,892 130,506 0 0 11,995 10,654 146,887 141,159

Payroll Taxes Expense 87,728 99,526 0 0 3,260 3,460 90,988 102,986

Employee Related Expenses 0 293 0 0 0 0 0 293

Total Employee Compensation 1,201,522 1,229,061 0 0 61,621 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 295,386 312,263 -688 1,883 0 0 294,698 314,146

Telephone & Commincations Exp 19,604 15,533 0 0 0 0 19,604 15,533

Postage & Shipping Expense 17,811 25,046 0 0 0 0 17,811 25,046

Occupancy Expense 129,047 125,994 9,064 1,629 0 0 138,110 127,623

Rental & Maintenance of Equip 29,514 22,861 3,687 23,079 0 23 33,201 45,963

Publication & Media Expense 29,817 29,191 0 0 83 114 29,899 29,305

Travel Expense 95,566 92,583 4,220 0 0 0 99,786 92,583

Conferences and Meeting Exp 16,341 26,165 0 0 0 634 16,341 26,799

Specific Assistance to Individ 106,985 87,944 0 0 0 0 106,985 87,944

Recognition & Awards Expense 59,064 63,214 0 0 217 188 59,282 63,402

Interest Expense 2,035 3,045 0 0 0 0 2,035 3,045

Insurance Expense 33,600 37,605 0 0 0 0 33,600 37,605

Other Expenses 7,996 11,843 -39 50,000 600 25,043 8,558 86,886

Depreciation & Amortization Ex 0 0 124,237 72,789 0 0 124,237 72,789

National Charter and Serv Fees 29,135 27,980 0 0 0 0 29,135 27,980

Total Other Expenses 902,957 907,668 141,579 151,818 22,280 46,511 1,066,815 1,105,997

Total Expenses 2,104,479 2,136,730 141,579 151,818 83,900 106,125 2,329,958 2,394,673

Inc/Dec in Unrestricted Net Assets 9,806 5,950 -170,625 -155,737 -268,425 -329,405 -429,244 -479,192


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Management Format

2012 2011 2012 2011 2012 2011 2012 2011


Total of All Funds



Direct Support

Total Direct Mail

Friends of Scouting

FOS Contributions 2,000 645 0 0 0 0 2,000 645

Provision Uncoll FOS -223 -29 0 0 0 0 -223 -29

Total Friends of Scouting 1,777 616 0 0 0 0 1,777 616

Project Sales

Project Sales Contributions 0 -12,800 0 0 0 0 0 -12,800

Total Project Sales 0 -12,800 0 0 0 0 0 -12,800


Total Special Events

Total Legacies and Bequests

Total Foundations and Trusts

Other Direct

Other Direct Contributions 108,382 98,226 48,035 19,138 54,594 -264,500 211,012 -147,135

Net Assets Release Other Direc -41,853 -32,886 0 0 0 0 -41,853 -32,886

Total Other Direct 66,530 65,340 48,035 19,138 54,594 -264,500 169,159 -180,021

Total Direct Support 68,307 53,157 48,035 19,138 54,594 -264,500 170,937 -192,205

Indirect Support


United Way

United Way Contributions 68,645 72,288 0 0 0 0 68,645 72,288

Net Assets Released United Way -72,288 -69,696 0 0 0 0 -72,288 -69,696

Total United Way -3,643 2,592 0 0 0 0 -3,643 2,592



Total Government Fees and Grants

Total Indirect Support -3,643 2,592 0 0 0 0 -3,643 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 0 0 0 0 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 0 0 43,813 2,147 411,361 24,891 455,174 27,038


Unrealized Gain/Loss 0 0 0 0 0 300,416 0 300,416

Total Unrealized Gain/Loss on Investing 0 0 0 0 0 300,416 0 300,416

Total Revenue 0 -32,000 49,558 6,502 467,614 370,182 517,173 344,684

Total Support and Revenue 64,664 23,749 97,594 25,641 522,208 105,682 684,466 155,071

Inc/Dec in Temporarily Restricted Net Assets 64,664 23,749 97,594 25,641 522,208 105,682 684,466 155,071

Support and Revenue

Change in Temporarily Restricted Net Assets


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Management Format

2012 2011 2012 2011 2012 2011 2012 2011


Total of All Funds



Direct Support

Total Direct Mail

Total Project Sales


Total Special Events

Total Legacies and Bequests

Total Foundations and Trusts

Other Direct

Other Direct Contributions 0 0 500 625 29,233 41,506 29,733 42,131

Total Other Direct 0 0 500 625 29,233 41,506 29,733 42,131

Total Direct Support 0 0 500 625 29,233 41,506 29,733 42,131

Indirect Support


Total United Way



Total Government Fees and Grants

Total Indirect Support 0 0 0 0 0 0 0 0

Total Investment Income

Total Realized Gain/Loss on Investing

Total Unrealized Gain/Loss on Investing

Total Revenue 0 0 0 0 0 0 0 0

Total Support and Revenue 0 0 500 625 29,233 41,506 29,733 42,131

Inc/Dec in Permanently Restricted Net Assets 0 0 500 625 29,233 41,506 29,733 42,131

Inc/Dec in Total Net Assets 74,470 29,699 -72,532 -129,471 283,017 -182,218 284,955 -281,990

Change in Permanently Restricted Net Assets

Support and Revenue


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Management Format

2012 2011 2012 2011 2012 2011 2012 2011


Total of All Funds



Net Asset Summary

Unrestricted Net Asset Summary

UR Net Assets - Beginning of Year 222,576 246,322 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 5,950 -170,625 -155,737 -268,425 -329,405 -429,244 -479,192

Adjustments to UR Net Assets 0 0 0 0 0 0 0 0

Transfer of UR Net Assets -55,973 -29,697 -2,063 139,354 88,822 -109,658 30,787 0

Unrestricted Net Assets - End of Period 176,409 222,576 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 173,780 150,031 140,234 114,593 4,191,042 4,085,361 4,505,056 4,349,985

Change in TR Net Assets 64,664 23,749 97,594 25,641 522,208 105,682 684,466 155,071

Adjustments to TR Net Assets 0 0 0 0 0 0 0 0

Temp Restricted Net Assets - End of Period 238,444 173,780 237,828 140,234 4,713,251 4,191,042 5,189,522 4,505,056

Perm Restricted Net Asset Summary

PR Net Assets - Beginning of Year 0 0 119,284 118,659 1,173,564 1,132,058 1,292,848 1,250,717

Change in PR Net Assets 0 0 500 625 29,233 41,506 29,733 42,131

Adjustments to PR Net Assets 0 0 0 0 0 0 0 0

Perm Restricted Net Assets - End of Period 0 0 119,784 119,284 1,202,796 1,173,564 1,322,581 1,292,848

Total Net Asset Summary

Total Net Assets - Beginning of Year 396,356 396,354 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 -72,532 -129,471 283,017 -182,218 284,955 -281,990

Adjustments to Total Net Assets 0 0 0 0 0 0 0 0

Transfer of Total Net Assets -55,973 -29,697 -2,063 139,354 88,822 -109,658 30,787 0

Total Net Assets - End of Period 414,853 396,356 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 1,938,203 140,267 130,873 18,386 39,838 2,061,643 2,108,914

Support Services 172,354 170,546 1,312 20,945 65,514 66,287 239,180 257,779

Fundraising Expenses 60,256 63,354 562 8,976 63,804 62,582 124,622 134,912

Management/General Expenses 112,098 107,192 750 11,969 1,710 3,706 114,558 122,866

Total Functional Expenses 2,075,344 2,108,750 141,579 151,818 83,900 106,125 2,300,823 2,366,693

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%

Net Assets Released - Unrestricted 114,141 134,582 0 0 0 0 114,141 134,582

Net Assets Released - Temporarily Restricted -114,141 -134,582 0 0 0 0 -114,141 -134,582

Net Assets Released - Permanently Restricted 0 0 0 0 0 0 0 0

%,AFF,FDESCRIPTION 0 0 0 0 0 0 0 0

Total Change in Board Designated UR Net Assts

-- End of Statement --

Schedule 3: Change in Unrestricted Net Assets Designated

Note: Total is exclusive of National Charter and Service Fees

Schedule 2 - Total Net Assets Released


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2012 2011 2012 2011 2012 2011 2012 2011

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 10,799 583,229 217,798 635,086 219,332

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) 870 55,621 (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 22,804 - - - - 165,353 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 10,860 552,483 (888,796) 780,742 (806,597)

Cash Flows from Investing Activities

Proceeds from Sale of Investments - - - - - 175,941 - 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) 1,941 252 - 184

Curtailments of Interfund Loans - - - - - -

NET OF INTER-FUND LOANS (1,941) (436) 1,941 252 - 184 (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) 12,711 175,828 (822,329) 222,001 (768,412)

Cash and Temporary Cash Investments

Beginning of Year 204,769 163,563 86,245 73,534 25,241 1,673 316,255 238,770

End of this Period 298,549 204,769 38,637 86,245 201,070 25,241 538,256 316,255

Check 93,780 41,206 (47,608) 12,711 175,828 23,568 222,001 77,485

Endowment Fund Total All Funds

Statement of Cash FlowsPeriod Ending: December 31, 2012

Cash Flows from Operating Activities

Operating Fund Capital Fund

Page 17


Operating Fund - Unrestricted Actuals Budget

2010 2011 2012 2012 2013 2014 2015

Support and Revenue

Direct Support

Friends of Scouting 358,532 367,322 377,505 422,000 390,000 0 0

Project Sales 3,700 45,500 35,000 33,250 18,750 0 0

Special Events 74,909 129,575 126,056 128,600 123,000 0 0

Foundations & Trusts 38,457 134,398 141,555 87,000 100,000 0 0

Other Direct 3,534 7,131 10,250 1,500 56,000 0 0

Total Direct Support 479,132 683,926 690,366 672,350 687,750 0 0

Associated Organizations 115 0 0 0 0 0 0

United Way 86,474 99,591 82,429 80,000 76,500 0 0

Unassociated Organizations 0 0 0 0 0 0 0

Government Fees and Grants 0 3,600 0 0 0 0 0

Total Indirect Support 86,589 103,191 82,429 80,000 76,500 0 0

Revenue

Sales of Supplies - Net 257,799 160,830 6,422 11,000 6,175 0 0

Product Sales 1,291,173 1,338,924 1,376,948 1,363,400 1,357,950 0 0

Investment Income 103,843 92,980 85,783 62,135 90,350 0 0

Camping 484,923 469,553 495,304 497,445 470,650 0 0

Activities 359,357 155,347 161,190 149,800 444,505 0 0

Other Revenue 8,181 9,480 32,803 39,850 33,600 0 0

Total Revenue 2,505,277 2,227,114 2,158,450 2,123,630 2,403,230 0 0

Net Assets Released-All 209,605 134,582 114,141 72,119 67,220 0 0

Total Support and Revenue 3,280,603 3,148,813 3,045,385 2,948,099 3,234,700 0 0

Expenses


Salaries 957,953 998,737 978,902 950,665 939,407 0 0

Employee Benefits 117,875 130,506 134,892 123,267 137,532 0 0

Payroll Taxes Expense 90,055 99,526 87,728 82,900 86,350 0 0

Employee Related Expenses 25 293 0 0 0 0 0

Total Employee Compensation 1,165,908 1,229,061 1,201,522 1,156,832 1,163,289 0 0

Other Expenses

Professional Fees 29,279 26,402 31,055 31,270 26,210 0 0

Program & Other Supplies 492,373 312,263 295,386 299,485 566,425 0 0

Telephone & Commincations Exp 14,258 15,533 19,604 18,855 19,437 0 0

Postage & Shipping Expense 27,965 25,046 17,811 20,615 17,745 0 0

Occupancy Expense 122,942 125,994 129,047 131,992 136,141 0 0

Rental & Maintenance of Equip 23,818 22,861 29,514 19,995 27,904 0 0

Publication & Media Expense 34,368 29,191 29,817 36,390 24,196 0 0

Travel Expense 92,272 92,583 95,566 94,386 85,405 0 0

Conferences and Meeting Exp 11,918 26,165 16,341 21,890 20,180 0 0

Specific Assistance to Individ 65,207 87,944 106,985 60,200 89,800 0 0

Recognition & Awards Expense 68,848 63,214 59,064 56,375 65,055 0 0

Interest Expense 3,833 3,045 2,035 2,750 1,550 0 0

Insurance Expense 42,622 37,605 33,600 38,995 46,263 0 0

Other Expenses 18,134 11,843 7,996 11,818 7,587 0 0

National Charter and Serv Fees 27,257 27,980 29,135 27,646 30,392 0 0

Total Other Expenses 1,075,094 907,668 902,957 872,662 1,164,290 0 0

Total Expenses 2,241,002 2,136,730 2,104,479 2,029,494 2,327,579 0 0

Net Revenue / Expense 1,039,601 1,012,083 940,907 918,605 907,120 0 0

Budget Analysis Report - All Projects


Actuals Future Budgets

----- End of Statement -----

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Actuals Budget

Account Project Project Name / Account Name 2010 2011 2012 2012 2013 2014 2015

711 One Day Camp 598 - - - - - -

712 Pine Day Camp 4,162 4,945 4,961 4,500 4,500 - -

713 County Day camp 5,932 5,575 6,122 5,500 5,000 - -

714 Here Day camp 1,782 930 1,250 2,000 1,500 - -

715 Western Day camp 2,769 2,076 1,796 2,500 2,000 - -

6701 Camp-Fees 15,243 13,526 14,129 14,500 13,000 - -

15,243 13,526 14,129 14,500 13,000 - -

15,243 13,526 14,129 14,500 13,000 - -

15,243 13,526 14,129 14,500 13,000 - -

712 Pine Day Camp - - 9 - 100 - -

714 Here Day camp - - 25 - 100 - -

8101 Supplies-Health and Safety - - 35 - 200 - -

711 One Day Camp 734 1,010 - - - - -

712 Pine Day Camp 3,784 2,257 3,380 2,000 2,000 - -

713 County Day camp 2,309 2,415 1,987 2,500 3,000 - -

714 Here Day camp 911 751 626 500 500 - -

715 Western Day camp 1,160 1,645 1,073 750 500 - -

8103 Supplies-Program 8,898 8,078 7,066 5,750 6,000 - -

712 Pine Day Camp - - 351 - 300 - -

715 Western Day camp - - - 100 100 - -

8104 Supplies-Food and Commissary - - 351 100 400 - -

713 County Day camp 350 350 350 350 350 - -

714 Here Day camp - - 12 - 25 - -

8105 Supplies-Janitorial 350 350 362 350 375 - -

711 One Day Camp - - - 100 - - -

712 Pine Day Camp - 186 152 - - - -

713 County Day camp - - 78 - - - -

714 Here Day camp - - 25 - 25 - -

715 Western Day camp - - - 75 50 - -

8106 Supplies-Office - 186 256 175 75 - -

712 Pine Day Camp - - 110 - - - -

714 Here Day camp - - - 300 300 - -

715 Western Day camp - 126 87 100 75 - -

8131 Other Supplies - 126 197 400 375 - -

9,248 8,739 8,267 6,775 7,425 - -

713 County Day camp - - - 100 100 - -

714 Here Day camp - - - 50 50 - -

715 Western Day camp - - - 100 50 - -

8301 Postage - - - 250 200 - -

- - - 250 200 - -

711 One Day Camp 40 40 - - - - -

712 Pine Day Camp 40 40 40 40 40 - -

714 Here Day camp 135 140 140 140 140 - -

715 Western Day camp 100 - 50 200 200 - -

8402 Site of Facility Rental 315 220 230 380 380 - -

315 220 230 380 380 - -

712 Pine Day Camp - 64 11 75 100 - -

714 Here Day camp - - 31 100 100 - -

715 Western Day camp - 23 20 50 50 - -

9152 Recognitions--Volunteers - 87 62 225 250 - -

- 87 62 225 250 - -

711 One Day Camp 32 - - - - - -

712 Pine Day Camp 88 105 99 200 - - -

713 County Day camp 82 138 76 500 500 - -

714 Here Day camp 28 28 24 200 - - -

715 Western Day camp 63 50 40 200 - - -

9322 Insurance-Participant 293 320 239 1,100 500 - -

293 320 239 1,100 500 - -

Detailed Budget Anaylsis for: - Day Camps


Operating Fund - Unrestricted Actuals Future Budgets

TOTAL REVENUE

TOTAL SUPPORT AND REVENUE

Camping Revenue Less Cost of Goods and Discounts

Total Program & Other Supplies

Total Postage & Shipping

Total Occupancy & Utilities

Total Recognition & Awards

Total Insurance Coverage

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Actuals Budget

Account Project Project Name / Account Name 2010 2011 2012 2012 2013 2014 2015

Detailed Budget Anaylsis for: - Day Camps


Operating Fund - Unrestricted Actuals Future Budgets

713 County Day camp 730 - - - - - -

9431 Other Expenses 730 - - - - - -

730 - - - - - -

10,586 9,366 8,799 8,730 8,755 - -

10,586 9,366 8,799 8,730 8,755 - -

4,656 4,160 5,330 5,770 4,245 - -

- - - - - - - - -

- - - - - - -

Change in UR Net Assets from Operations 4,656 4,160 5,330 5,770 4,245 - -

- - - - - - - - -

- - - - - - -

Total Unrestricted Net Assets - End of Period 4,656 4,160 5,330

--- End of Statemnent ---

Transfers To/From Other Funds

Total Transfers To/From Other Funds

TOTAL OTHER EXPENSES

TOTAL EXPENSES

SURPLUS (Deficit) UR REVENUE/EXPENSE

Total Adjustments to Net Assets

Total Miscellaneous Expenses

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Sample PeopleSoft Reports Council - # Boy Scouts of America



Net Direct Mail

Net Friends of Scouting

Net Project Sales

Net Special Events

Net Legacies & Bequests


Foundation & Trust Contributio - - 96,000 96,000 30,000 96,000 96,000

Net Assets Released Found Trst - 121,058 - - 121,058 - -


Other Direct

Other Direct Contributions - - - - 105 3,135 -

Net Other Direct Contrib - - - - 105 3,135 -

Total Direct Support - 121,058 96,000 96,000 151,163 99,135 96,000

Net Associated Org

Net United Way

NetUnassociated Org

Net Other Direct Contrib


Government Fees Grants Gross - - - - - 3,600 -

Government Grants/Fees - - - - - 3,600 -

Total Indirect Support - - - - - 3,600 -

Net Sale of Scouting Supplies

Net Product Sales

Investment Income

Realized Invest Gain/Loss

Unrealized Invest Gain/Loss

Camping

Camp Revenues 4,206 62,426 95,074 1,196,985 1,262,631 1,154,340 1,196,985

Camp Trading Post Sales - - - 204,000 174,145 186,019 204,000

Camp TP Cost of Goods Sold - - 35,967 (154,500) (137,493) (109,598) (154,500)

Net Camping Revenue 4,206 62,426 131,040 1,246,485 1,299,283 1,230,761 1,246,485

Net Activity Revenue

Other Revenue

Total Revenue 62,426 131,040 1,246,485 1,299,283 1,230,761 1,246,485

- 183,484 227,040 1,342,485 1,450,446 1,333,496 1,342,485


Salaries - - - 450,875 473,528 512,134 450,875

Payroll Taxes Expense 522 1,580 1,580 52,500 58,513 61,738 52,500

Total Employee Compensation 522 1,580 1,580 503,375 532,041 573,872 503,375

Other Expenses

Program & Other Supplies - 996 (1,087) 436,315 446,161 424,281 436,315

Telephone & Commincations Exp 855 885 858 11,565 10,328 11,388 11,565

Postage & Shipping Expense - - - 3,825 1,944 4,822 3,825

Occupancy Expense 12,214 14,072 12,474 244,270 208,780 252,169 244,270

Rental & Maintenance of Equip - - - 8,100 24,454 7,586 8,100

Publication & Media Expense - - - 1,200 4,057 1,161 1,200

Project Management Report


Direct Support

Support and Revenue

Period Ending: December 31, 2012Project: CAMPS - Camps

Expenses

Indirect Support

Revenue


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Project Management Report


Period Ending: December 31, 2012Project: CAMPS - Camps

Travel Expense 900 448 215 36,770 57,597 35,328 36,770

Conferences and Meeting Exp - (460) 425 15,900 12,332 23,584 15,900

Recognition & Awards Expense - - - 16,740 31,141 15,849 16,740

Insurance Expense 2,595 2,702 2,702 42,485 40,346 41,340 42,485

Other Expenses - (285) - 1,250 1,287 461 1,250


17,086 19,938 17,166 1,321,795 1,370,467 1,391,841 1,321,795

(17,086) 163,546 209,874 20,690 79,978 (58,344) 20,690

Current Assets

Cash - 95 - - 4,539 9,993 -

Accounts and Notes Receivable - (2,033) - - - 538 -

Inventories - - 35,967 - 67,953 67,953 -

Deferred Camp Expense - - (1,039) - - - -

Prepaid Expenses - - - - 9,110 1,521 -

Current Assets - (1,937) 34,928 - 81,602 80,005 -

Non Current Assets

Long Term Investments - - - - - - -

Non-Current Assets - - - - - - -

Liabililties

Current Liabilities

Deferred Camp Revenue - (26,200) (34,086) - 58,825 60,330 -

Current Liabilities - (26,200) (34,086) - 58,825 60,330 -

Non-Current Liabilities

Net Asssets

--------- End of Statement -------


Assets

Total Expenses

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Funds 1-3

Program Management Fundraising Total Support

Expenses Services & General Services 2012 2011


Salaries 922,627 58,652 43,989 102,641 1,025,267 1,044,237

Employee Benefits 127,097 11,309 8,481 19,790 146,887 141,159

Payroll Taxes 82,391 4,913 3,684 8,597 90,988 102,986

Employee Related Expenses - - - - - 293

Total Employee Compensation 1,132,115 74,873 56,155 131,028 1,263,143 1,288,675

Other Expenses

Professional Fees 29,784 21,421 2,328 23,749 53,533 49,349

Supplies 290,643 754 3,301 4,055 294,698 314,146

Telephone 17,495 1,205 904 2,109 19,604 15,533

Postage and Shipping 15,132 1,307 1,371 2,679 17,811 25,046

Occupancy 132,288 3,327 2,495 5,823 138,110 127,623

Rental and Maintenance of Equipment 29,485 1,598 2,118 3,716 33,201 45,963

Publications and Media 16,606 656 12,637 13,293 29,899 29,305

Travel 91,401 4,747 3,638 8,385 99,786 92,583

Local Conferences and Meetings 15,237 631 473 1,104 16,341 26,799

Specific Assistance to Individuals 105,515 840 630 1,470 106,985 87,944

Recognition and Awards 23,349 286 35,646 35,932 59,282 63,402

Interest Expense 1,750 163 122 285 2,035 3,045

Insurance 30,941 1,519 1,139 2,659 33,600 37,605

Other Expenses 6,880 535 1,143 1,678 8,558 86,886

Total Other Expenses 806,506 38,990 67,947 106,937 913,443 1,005,229

Expenses Before Depreciation 1,938,621 113,863 124,101 237,964 2,176,586 2,293,904

Depreciation Expense 123,022 694 521 1,215 124,237 72,789

Total Functional Expenses 2,061,643 114,558 124,622 239,180 2,300,823 2,366,693

% of Total Expenses by Function * 89.60% 4.98% 5.42% 10.40% 100.00%

Time Study Percentages 86.00 8.00 6.00

* Percentage figures after combining allocated and unallocated expenses

--- End of Report ---

Statement of Functional Expenses

Allocated by Function

---------------- Support Services --------------------

Total Expenses


Page 23


Funds 1-3

Program Management Fundraising Total Support Unallocated

Expenses Services & General Services Expenses 2012 2011


Salaries 292,119 733,148 1,025,267 1,044,237

Employee Benefits 5,531 141,357 146,887 141,159

Payroll Taxes 29,581 61,407 90,988 102,986

Employee Related Expenses 293

Total Employee Compensation 327,231 935,912 1,263,143 1,288,675

Other Expenses

Professional Fees 18,650 250 18,900 34,633 53,533 49,349

Supplies 282,535 2,735 2,735 9,428 294,698 314,146

Telephone 4,543 15,061 19,604 15,533

Postage and Shipping 1,081 391 391 16,339 17,811 25,046

Occupancy 96,520 41,590 138,110 127,623

Rental and Maintenance of Equipment 12,307 920 920 19,974 33,201 45,963

Publications and Media 9,550 12,145 12,145 8,205 29,899 29,305

Travel 40,369 78 78 59,339 99,786 92,583

Local Conferences and Meetings 8,455 7,885 16,341 26,799

Specific Assistance to Individuals 96,482 10,503 106,985 87,944

Recognition and Awards 20,274 35,432 35,432 3,576 59,282 63,402

Interest Expense 2,035 2,035 3,045

Insurance 14,609 18,991 33,600 37,605

Other Expenses 1,124 741 741 6,693 8,558 86,886

Total Other Expenses 587,849 18,650 52,691 71,341 254,253 913,443 1,005,229

Expenses Before Depreciation 915,079 18,650 52,691 71,341 1,190,165 2,176,586 2,293,904

Depreciation Expense 115,556 8,681 124,237 72,789

Total Functional Expenses 1,030,636 18,650 52,691 71,341 1,198,846 2,300,823 2,366,693

% of Expenses by Function 44.8% 0.8% 2.3% 3.1% 52.1%

Time Study Percentages 86.00 8.00 6.00

--- End of Report ---

Total Expenses

Statement of Functional Expenses

---------------- Support Services --------------------

Unallocated


Page 24

1325 West Walnut Hill Lane

SUM-219

P.O. Box 152079

Irving, Texas 75015-2079

972-580-2554

972-580-2486 FAX

www.scouting.org/financeimpact

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Documents

SAMPLE PEOPLESOFT REPORTS - Boy Scouts of America · Boy Scouts of America Operating Fund Period Ending: December 31, 2012 Account Project Code Project Name / Account Name Total 2012