ASSETS Current Assets Checking/Savings Statement of Financial Position As of June 30, 2018 1001 Checking 86,013.66 1002 Minister's Discretionary 9,365.76 9,365.76 0.00 1003 Petty Cash 250.00 1004 Demeters Checking Account 3,687.07 3,687.07 0.00 1005 Simpson House Receipts 8,400.10 107,716.59 1006 Capital Campaign Checking Acct 23,332.12 1008 Money Market 193,561.24 216,893.36 216,893.36 0.00 1010 TD Ameritrade Brokerage 106.76 Total Checking/Savings 324,716.71 324,716.71 Accounts Receivable 1100 Accounts Receivable 150.00 Total Accounts Receivable 150.00 Total Current Assets 324,866.71 Endowment Assets as of March 31.2018 1,743,018.00 ASSETS 2,067,884.71 LIABILITIES & EQUITY Liabilities Current Liabilities Accounts Payable 20000 Accounts Payable 154.00 2006 Simpson House Deposits New 52,564.00 52,718.00 Total Accounts Payable 52,718.00 Other Current Liabilities 2021 Due to ProPay 0.00 2022 Due to TIAA-CREF 690.74 2023 Due To Calvert Investments 2,863.98 2203 Due To/From Endowment (2,988.45) 2201 Note Payable 364,615.17 54,998.59 Note 1 Total Other Current Liabilities 365,181.44 (40,776.21) Note 2 Total Current Liabilities 417,899.44 Total Liabilities 417,899.44 Equity Endowment Assets as of March 31.2018 1,743,018.00 2100 Designated Funds 312,358.65 312,358.65 0.00 2901 Change in Loan Balance 170,434.30 30000 Opening Bal Equity Ending 2010 (380,620.83) 32000 Unrstrctd Net Assets-Since 2010 340,113.34 Net Income (535,318.19) (535,318.19) 0.00 Total Equity 2,067,884.71 LIABILITIES & EQUITY 2,067,884.71 Note 1 Net Capital = Current Assets - Current Liabilities Short term management target: $15,000 Net Capital Note 2 Net Undesignated Funds = Total Undesignated Funds balance - Outstanding Loan amount Long term management target: positive balance 1 of 5
Church Operations - vs. Actual Income 3000 Income 3100 Donations 3101 Pledges 22,646.41 26,333.33 (3,686.92) 314,667.74 316,000.00 (1,332.26) 316,000 3103 Forum/Odyssey/Documentary 43.00 250.00 (207.00) 3,049.18 3,000.00 49.18 3,000 3104 Sunday Service Collection 512.82 625.00 (112.18) 7,029.35 7,500.00 (470.65) 7,500 3105 Regular Contributions 935.55 2,083.33 (1,147.78) 18,900.58 25,000.00 (6,099.42) 25,000 3107 Social Justice Collection 573.00 573.00 0.00 16,003.78 16,003.78 0.00 16,004 3108 Memorial Gifts 40.00 208.00 (168.00) 762.50 2,500.00 (1,737.50) 2,500 3110 Donations - Other 248.00 42.00 206.00 2,626.36 500.00 2,126.36 500 Total 3100 Donations 24,998.78 30,114.67 (5,115.89) 363,039.49 370,503.78 (7,464.29) 370,504 3200 Rental Income 3201 Church Rentals 1,130.00 1,945.00 (815.00) 22,646.39 23,340.00 (693.61) 23,340 3205 Simpson House 32,737.85 33,185.00 (447.15) 32,737.85 33,185.00 (447.15) 33,185 Total 3200 Rental Income 33,867.85 35,130.00 (1,262.15) 55,384.24 56,525.00 (1,140.76) 56,525 3300 Fundraising 3301 Sunday Plus Dinners 0.00 333.33 (333.33) 4,075.12 4,000.00 75.12 4,000 3302 Auction 2,049.00 2,500.00 (451.00) 22,476.60 24,000.00 (1,523.40) 24,000 3307 Music & RE 0.00 1,000.00 (1,000.00) 11,238.04 12,000.00 (761.96) 12,000 3310 Other Fundraising 0.00 417.00 (417.00) 2,706.59 5,000.00 (2,293.41) 5,000 Total 3300 Fundraising 2,049.00 4,250.33 (2,201.33) 40,496.35 45,000.00 (4,503.65) 45,000 3400 Other Income 3401 Miscellaneous Income 0.00 166.67 (166.67) 1,536.64 2,000.00 (463.36) 2,000 3402 Coffee & Snacks 12.00 145.83 (133.83) 683.55 1,750.00 (1,066.45) 1,750 3403 Bookshop 0.00 0.00 0.00 22.00 0.00 22.00 0 3405 Endowment Distribution 0.00 0.00 0.00 50,287.00 50,287.00 0.00 50,287 3406 Endowment Grant 2,618.80 0.00 2,618.80 2,618.80 0.00 2,618.80 0 3407 Investment Income 8.55 8.33 110.37 100.00 10.37 100 3408 Ministerial Internship Grant 1,803.88 3,382.50 9,186.38 10,765.00 (1,578.62) 10,765 3421 Additional Funding 0.00 0.00 0.00 5,510.33 1,000.00 4,510.33 1,000 Total 3400 Other Income 4,443.23 3,703.33 739.90 69,955.07 65,902.00 4,053.07 65,902 Total Income 65,358.86 73,198.33 (7,839.47) 528,875.15 537,930.78 (9,055.63) 537,931 Page 2 of 5
Church Operations - vs. Actual Expense 4000 Minister Expenses 4100 Senior Minister 4110 Minister Salary 7,133.34 7,133.34 0.00 85,600.08 85,600.08 0.00 85,600 4112 Minister Payroll Taxes 535.27 545.67 (10.40) 6,431.13 6,548.00 (116.87) 6,548 4113 Minister Expenses 335.58 458.33 (122.75) 5,651.55 5,500.00 151.55 5,500 4115 Minister Life & Disability 0.00 128.13 (128.13) 1,753.32 1,537.56 215.76 1,538 4118 Minister Pension 713.34 713.34 0.00 8,560.08 8,560.08 0.00 8,560 Total 4100 Senior Minister 8,717.53 8,978.81 (261.28) 107,996.16 107,745.72 250.44 107,746 4300 Ministerial Intern 4310 Intern Salary 1,000.00 1,000.00 0.00 10,000.00 10,000.00 0.00 10,000 4312 Intern Payroll Tax 76.50 76.50 0.00 765.00 765.00 0.00 765 Total 4300 Ministerial Intern 1,076.50 1,076.50 0.00 10,765.00 10,765.00 0.00 10,765 Total 4000 Minister Expenses 9,794.03 10,055.31 (261.28) 118,761.16 118,510.72 250.44 118,511 5000 Expenses 5100 Administration 5105 Payroll & Banking Services 245.95 200.00 45.95 3,093.27 2,400.00 693.27 2,400 5110 Copier 0.00 666.67 (666.67) 8,050.63 8,000.00 50.63 8,000 5111 Office Phones 400.74 325.00 75.74 5,135.61 3,900.00 1,235.61 3,900 5112 Postage 177.87 75.00 102.87 1,492.92 900.00 592.92 900 5113 Office Supplies 901.77 350.00 551.77 3,115.55 4,200.00 (1,084.45) 4,200 5114 Web Hosting, Calendar, Support 276.89 275.00 1.89 3,585.94 3,300.00 285.94 3,300 5115 Technology Hardware (529.96) 0.00 (529.96) 1,272.66 0.00 1,272.66 0 5120 Board of Trustees 0.00 0.00 0.00 0.00 0.00 0.00 0 5121 Human Resources 0.00 25.00 (25.00) 295.00 300.00 (5.00) 300 5123 MidAmerica Region Dues 0.00 20.83 250.00 250.00 0.00 250 5124 UUA Dues 0.00 83.33 (83.33) 1,000.00 1,000.00 0.00 1,000 5125 Insurance - Property, Umbrella 0.00 0.00 0.00 19,009.00 20,000.00 (991.00) 20,000 5126 Loan Pymt -Principal & Interest 2,341.36 2,131.83 209.53 20,193.97 25,582.00 (5,388.03) 25,582 5128 150 Anniversary 0.00 0.00 440.54 4,200.00 (3,759.46) 4,200 5129 Admin Payroll 4,962.17 6,011.50 (1,049.33) 69,050.97 72,138.00 (3,087.03) 72,138 5100 Administration - Other 0.00 0.00 0.00 0.00 0.00 0.00 0 Total 5100 Administration 8,776.79 10,164.17 (1,387.38) 135,986.06 146,170.00 (10,183.94) 146,170 5130 Membership 5131 Membership 0.00 83.33 (83.33) 38.24 1,000.00 (961.76) 1,000 5132 Stewardship 0.00 66.67 (66.67) 189.20 800.00 (610.80) 800 5133 Caring Connection 0.00 83.33 (83.33) 196.28 1,000.00 (803.72) 1,000 5134 Child Care - Events 0.00 75.00 (75.00) 167.00 900.00 (733.00) 900 5135 Special Church Services 0.00 0.00 0.00 0.00 0.00 0.00 5139 Membership Payroll 973.20 0.00 973.20 2,618.80 0.00 2,618.80 0 Total 5130 Membership 973.20 308.33 664.87 3,209.52 3,700.00 (490.48) 3,700 Page 3 of 5
Church Operations - vs. Actual 5150 Facilities 5151 Electric 826.19 1,250.00 (423.81) 16,861.63 15,000.00 1,861.63 15,000 5152 Gas 34.03 333.33 (299.30) 3,718.55 4,000.00 (281.45) 4,000 5153 Water 248.68 250.00 (1.32) 2,391.48 3,000.00 (608.52) 3,000 5154 Security - Stanley/Southmorelan 0.00 225.00 (225.00) 3,119.93 2,700.00 419.93 2,700 5155 Trash Removal 280.10 270.00 10.10 3,022.20 3,240.00 (217.80) 3,240 5156 Coffee & Snacks 0.00 208.33 (208.33) 1,214.30 2,500.00 (1,285.70) 2,500 5157 Building & Cleaning Supplies 377.90 500.00 (122.10) 3,635.41 6,000.00 (2,364.59) 6,000 5158 Contract HVAC Maintenance 0.00 0.00 0.00 0.00 0.00 0 5159 Building Maintenance 615.00 500.00 115.00 7,132.77 6,000.00 1,132.77 6,000 5160 Grounds Maintenance 0.00 41.67 (41.67) 1,003.16 500.00 503.16 500 5161 Snow Removal 0.00 116.67 (116.67) 2,520.00 1,400.00 1,120.00 1,400 5169 Facilities Payroll 4,308.56 3,872.00 436.56 48,024.19 46,464.00 1,560.19 46,464 5150 Facilities - Other 0.00 0.00 0.00 0.00 0.00 0.00 0 Total 5150 Facilities 6,690.46 7,567.00 (876.54) 92,643.62 90,804.00 1,839.62 90,804 5200 Sunday Services 5201 Forum/Odyssey/Documentary 720.00 250.00 470.00 3,560.00 3,000.00 560.00 3,000 5202 Sunday Services 33.98 250.00 (216.02) 3,174.67 3,000.00 174.67 3,000 5203 Sunday Services Payroll 1,191.02 1,285.83 (94.81) 14,183.57 15,430.00 (1,246.43) 15,430 Total 5200 Sunday Services 1,945.00 1,785.83 159.17 20,918.24 21,430.00 (511.76) 21,430 5210 Religious Education 5211 Religious Education 97.98 333.33 (235.35) 2,840.94 4,000.00 (1,159.06) 4,000 5212 Religious Education Payroll 5,530.54 5,999.75 (469.21) 72,368.73 71,997.00 371.73 71,997 5213 RE Minister's Professional Exp. 1,569.00 500.00 1,069.00 1,990.59 500.00 1,490.59 500 Total 5210 Religious Education 7,197.52 6,833.08 364.44 77,200.26 76,497.00 703.26 76,497 5240 Music Program 5241 Music Program 580.09 333.33 246.76 4,529.49 4,000.00 529.49 4,000 5242 Music Program Payroll 3,833.69 4,572.92 (739.23) 58,343.52 54,875.00 3,468.52 54,875 5244 Music Sub-Coverage 0.00 0.00 2,145.00 0 Total 5240 Music Program 4,413.78 4,906.25 (492.47) 65,018.01 58,875.00 6,143.01 58,875 5400 Social Responsibility 5401 SRB 0.00 28.00 (28.00) 961.49 340.00 621.49 340 5402 Social Justice Collection 1,818.37 573.00 1,245.37 15,984.66 16,003.78 (19.12) 16,004 5404 Partner Church-Romania 0.00 0.00 0.00 1,200.00 1,350.00 (150.00) 1,350 5406 restart 161.43 166.67 (5.24) 907.50 2,000.00 (1,092.50) 2,000 5411 MORE2 Dues 0.00 0.00 0.00 0.00 2,250.00 (2,250.00) 2,250 Total 5400 Social Responsibility 1,979.80 767.67 1,212.13 19,053.65 21,943.78 (2,890.13) 21,944 Total 5000 Expenses 31,976.55 32,332.33 (355.78) 414,029.36 419,419.78 (5,390.42) 419,420 Total Expense 41,770.58 42,387.64 (617.06) 532,790.52 537,930.50 (5,139.98) 537,931 Net Income 23,588.28 30,810.69 (7,222.41) (3,915.37) 0.28 (3,915.65) 0 6000 Bank Loan 6001 Grant to Capital Campaign 224,000.00 6002 Closing Costs 4,905.00 Total 6000 Bank Loan 228,905.00 Page 4 of 5
7:30 AM Simpson House - vs. Actual Income 9000 Simpson House 9300 Income 9301 Event Rentals 11,600.00 6,250.00 5,350.00 77,113.66 75,000.00 2,113.66 75,000.00 9302 Office Rentals 521.06 600.00 (78.94) 9,234.38 7,200.00 2,034.38 7,200.00 9303 Linen Fees 312.00 250.00 62.00 4,156.67 3,000.00 1,156.67 3,000.00 Total Income 12,433.06 7,100.00 5,333.06 90,504.71 85,200.00 5,304.71 85,200.00 Expense 9600 Facilities Manager 9601 Manager's Commission 2,080.00 1,583.33 496.67 20,755.80 19,000.00 1,755.80 19,000.00 9602 Manager's FICA 0.00 92.00 (92.00) 1,330.08 1,104.00 226.08 1,104.00 Total 9600 Facilities Manager 2,080.00 1,675.33 404.67 22,085.88 20,104.00 1,981.88 20,104.00 9700 SH - Facilities & Admin 9701 SH-Electric 802.31 666.67 135.64 8,115.42 8,000.00 115.42 8,000.00 9702 SH-Gas 70.92 266.67 (195.75) 2,662.81 3,200.00 (537.19) 3,200.00 9703 SH-Trash Removal 280.10 166.67 113.43 3,022.16 2,000.00 1,022.16 2,000.00 9704 SH-Water 400.49 300.00 100.49 4,036.36 3,600.00 436.36 3,600.00 9705 Cleaning Supplies 363.43 41.67 321.76 2,049.95 500.00 1,549.95 500.00 9707 Linens & Event Supplies 302.19 283.33 18.86 3,054.07 3,400.00 (345.93) 3,400.00 9708 Maintenance & Repairs 2,540.97 416.67 2,124.30 8,121.44 5,000.00 3,121.44 5,000.00 9709 Phones 0.00 150.00 (150.00) 578.63 1,800.00 (1,221.37) 1,800.00 9710 Office Supplies 108.46 25.00 83.46 267.94 300.00 (32.06) 300.00 9711 Advertising & Printing 0.00 3,772.20 4,000.00 (227.80) 4,000.00 9712 Transfer to Church 32,737.85 33,185.00 (447.15) 32,737.85 33,185.00 (447.15) 33,185.00 Total 9700 SH - Facilities & Admin 37,606.72 35,501.67 2,105.05 68,418.83 64,985.00 3,433.83 64,985.00 Total Expense 39,686.72 37,177.00 2,509.72 90,504.71 85,089.00 5,415.71 85,089.00 Net Income (27,253.66) (30,077.00) 2,823.34 0.00 111.00 (111.00) 111.00 Page 5 of 5