ASSETS Current Assets Checking/Savings Statement of Financial Position As of November 30, 2018 1001 Checking 28,354.47 1002 Minister's Discretionary 12,035.76 11,485.76 550.00 1003 Petty Cash 250.00 1004 Demeters Checking Account 3,687.07 1005 Simpson House Receipts 669.06 1006 Capital Campaign Checking Acct 29,786.31 29,830.84 (44.53) 1008 Money Market (Operations) 30,002.78 1010 TD Ameritrade Brokerage 106.99 Total Checking/Savings 104,892.44 104,892.44 Accounts Receivable 1100 Accounts Receivable 200.00 Total Accounts Receivable 200.00 Total Current Assets 105,092.44 Endowment Assets as of June 30, 2018 1,376,250.00 ASSETS 1,481,342.44 LIABILITIES & EQUITY Liabilities Current Liabilities Accounts Payable 2006 Simpson House Deposits New 43,996.00 43,996.00 Total Accounts Payable 43,996.00 Other Current Liabilities 2022 Due to TIAA-CREF 690.74 2023 Due To Calvert Investments 3,479.97 2201 Note Payable 359,923.62 31,065.60 Note 1 Total Other Current Liabilities 364,094.33 (43,409.62) Note 2 Total Current Liabilities 408,090.33 Total Liabilities 408,090.33 Equity Endowment Assets as of June 30, 2018 1,376,250.00 2100 Designated Funds 312,135.65 312,358.65 (223.00) 2901 Change in Loan Balance 175,125.85 30000 Opening Bal Equity Ending 2010 (380,620.83) 32000 Unrstrctd Net Assets-Since 2010 (197,838.26) Net Income (211,800.30) (211,800.30) 0.00 Total Equity 1,481,342.44 LIABILITIES & EQUITY 1,481,342.44 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 2018 Income 3000 Income 3100 Donations 3101 Pledges 21,724.52 27,381.75 (5,657.23) 121,553.11 136,908.75 (15,355.64) 328,581 3103 Forum/Odyssey/Documentary 231.00 20.83 210.17 786.56 104.15 682.41 3,000 3104 Sunday Service Collection 620.08 583.33 36.75 2,585.68 2,916.65 (330.97) 7,000 3105 Regular Contributions 1,463.40 2,083.33 (619.93) 9,061.37 10,416.65 (1,355.28) 25,000 3107 Social Justice Collection 2,150.42 2,150.42 0.00 7,235.99 7,235.99 0.00 12,680 3108 Memorial Gifts 0.00 208.33 (208.33) 0.00 1,041.65 (1,041.65) 2,500 3110 Donations - Other 142.00 125.00 17.00 1,035.07 625.00 410.07 1,500 Total 3100 Donations 26,331.42 32,552.99 (6,221.57) 142,257.78 159,248.84 (16,991.06) 380,261 3200 Rental Income 3201 Church Rentals 1,686.00 2,166.67 (480.67) 9,435.50 10,833.35 (1,397.85) 26,000 3205 Simpson House 0.00 0.00 0.00 0.00 0.00 0.00 30,951 Total 3200 Rental Income 1,686.00 2,166.67 (480.67) 9,435.50 10,833.35 (1,397.85) 56,951 3300 Fundraising 3301 Sunday Plus Dinners 66.46 291.67 (225.21) 505.96 1,458.35 (952.39) 3,500 3302 Auction 105.00 0.00 105.00 1,836.00 0.00 1,836.00 24,000 3307 Music & RE 100.00 1,000.00 (900.00) 2,801.42 5,000.00 (2,198.58) 12,000 3310 Other Fundraising 234.16 250.00 (15.84) 549.16 1,250.00 (700.84) 3,000 Total 3300 Fundraising 505.62 1,541.67 (1,036.05) 5,692.54 7,708.35 (2,015.81) 42,500 3400 Other Income 3401 Miscellaneous Income 1,697.00 41.67 1,655.33 736.50 208.35 528.15 500 3402 Coffee & Snacks 39.00 75.00 (36.00) 126.11 375.00 (248.89) 900 3403 Bookshop 0.00 0.00 0.00 0.00 0.00 0.00 3405 Endowment Distribution 0.00 0.00 0.00 27,261.50 27,261.50 0.00 54,523 3406 Endowment Grant 0.00 0.00 0.00 0.00 3,166.67 (3,166.67) 9,500 3407 Investment Income 1.23 8.33 (7.10) 67.23 41.65 25.58 100 3408 Ministerial Internship Grant 0.00 0.00 0.00 0.00 0.00 0.00 0 3421 Additional Funding 0.00 0.00 0.00 956.12 0.00 956.12 0 Total 3400 Other Income 1,737.23 125.00 1,612.23 29,147.46 31,053.17 (1,905.71) 65,523 Total 3000 Income 30,260.27 36,386.33 (6,126.06) 186,533.28 208,843.71 (22,310.43) 545,235 Page 2 of 5
Church Operations - vs. Actual 2018 Expense 4000 Minister Expenses 4100 Senior Minister 4110 Minister Salary 7,133.34 7,133.34 0.00 35,666.70 35,666.70 0.00 85,600 4112 Minister Payroll Taxes 539.83 545.67 (5.84) 2,684.98 2,728.35 (43.37) 6,548 4113 Minister Expenses 235.09 700.00 (464.91) 3,710.51 3,500.00 210.51 8,406 4115 Minister Life & Disability 146.11 146.08 0.03 876.66 730.40 146.26 1,753 4118 Minister Pension 713.34 713.34 0.00 3,219.03 3,566.70 (347.67) 8,560 Total 4100 Senior Minister 8,767.71 9,238.43 (470.72) 46,157.88 46,192.15 (34.27) 110,867 4300 Ministerial Intern 4310 Intern Salary 0.00 0.00 0.00 422.17 0.00 422.17 0 4312 Intern Payroll Tax 0.00 0.00 0.00 0.00 0.00 0.00 0 Total 4300 Ministerial Intern 0.00 0.00 0.00 422.17 0.00 422.17 0 Total 4000 Minister Expenses 8,767.71 9,238.43 (470.72) 46,580.05 46,192.15 387.90 110,867 5000 Expenses 5100 Administration 5105 Payroll & Banking Services 264.18 250.00 14.18 976.53 1,250.00 (273.47) 3,000 5110 Copier 914.03 654.17 259.86 4,948.21 3,270.85 1,677.36 7,850 5111 Office Phones 519.92 425.00 94.92 2,536.20 2,125.00 411.20 5,100 5112 Postage 64.85 75.00 (10.15) 308.35 375.00 (66.65) 900 5113 Office Supplies 585.94 300.00 285.94 2,278.18 1,500.00 778.18 3,600 5114 Web Hosting, Calendar, Support 626.88 266.67 360.21 1,426.94 1,333.35 93.59 3,200 5115 Technology Hardware 0.00 0.00 0.00 1,049.98 0.00 1,049.98 0 5120 Board of Trustees 0.00 0.00 0.00 0.00 0.00 0.00 300 5121 Human Resources 0.00 0.00 0.00 105.00 0.00 105.00 400 5123 MidAmerica Region Dues 0.00 0.00 0.00 250.00 250.00 0.00 250 5124 UUA Dues 0.00 0.00 0.00 1,000.00 1,000.00 0.00 1,000 5125 Insurance - Property, Umbrella 0.00 0.00 0.00 9,545.50 9,545.50 0.00 20,000 5126 Loan Pymt -Principal & Interest 2,341.36 2,341.33 0.03 11,706.80 11,706.65 0.15 28,096 5129 Admin Payroll 5,727.22 6,152.75 (425.53) 27,185.79 30,763.75 (3,577.96) 73,833 5100 Administration - Other 0.00 0.00 0.00 0.00 0.00 0.00 0 Total 5100 Administration 11,044.38 10,464.92 579.46 63,317.48 63,120.10 197.38 147,529 5130 Membership 5131 Membership 15.98 83.33 (67.35) 60.33 416.65 (356.32) 1,000 5132 Stewardship 0.00 66.67 (66.67) 0.00 333.35 (333.35) 800 5133 Caring Connection 5.00 41.67 (36.67) 35.68 208.35 (172.67) 500 5134 Child Care - Events 0.00 33.33 (33.33) 10.00 166.65 (156.65) 400 5139 Membership Payroll 892.96 1,055.56 (162.60) 5,206.24 5,277.80 (71.56) 9,500 Total 5130 Membership 913.94 1,280.56 (366.62) 5,312.25 6,402.80 (1,090.55) 12,200 Page 3 of 5
Church Operations - vs. Actual 2018 5150 Facilities 5151 Electric 758.00 1,375.00 (617.00) 6,462.10 6,875.00 (412.90) 16,500 5152 Gas 237.06 275.00 (37.94) 400.11 1,375.00 (974.89) 3,300 5153 Water 199.74 233.33 (33.59) 1,126.13 1,166.65 (40.52) 2,800 5154 Security - Stanley/Southmorelan 150.00 233.33 (83.33) 1,802.21 1,166.65 635.56 2,800 5155 Trash Removal 289.95 250.00 39.95 1,437.31 1,250.00 187.31 3,000 5156 Coffee & Snacks 0.00 183.33 (183.33) 561.13 916.65 (355.52) 2,200 5157 Building & Cleaning Supplies 308.43 333.33 (24.90) 1,558.89 1,666.65 (107.76) 4,000 5158 Contract HVAC Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 1,000 5159 Building Maintenance 159.99 625.00 (465.01) 6,969.76 3,125.00 3,844.76 7,500 5160 Grounds Maintenance 1,451.98 125.00 1,326.98 1,646.63 625.00 1,021.63 1,500 5161 Snow Removal 270.00 0.00 270.00 270.00 0.00 270.00 1,000 5169 Facilities Payroll 4,049.75 3,904.00 145.75 21,123.29 19,520.00 1,603.29 46,848 Total 5150 Facilities 7,874.90 7,537.32 337.58 43,357.56 37,686.60 5,670.96 92,448 5200 Sunday Services 5201 Forum/Odyssey/Documentary 1,080.00 250.00 830.00 1,080.00 1,250.00 (170.00) 3,000 5202 Sunday Services 345.73 208.33 137.40 2,811.49 1,041.65 1,769.84 2,500 5203 Sunday Services Payroll 1,170.86 1,325.58 (154.72) 6,218.66 6,627.90 (409.24) 15,907 Total 5200 Sunday Services 2,596.59 1,783.91 812.68 10,110.15 8,919.55 1,190.60 21,407 5210 Religious Education 5211 Religious Education 67.77 333.33 (265.56) 887.01 1,666.65 (779.64) 4,000 5212 Religious Education Payroll 6,066.54 6,068.00 (1.46) 30,406.95 30,340.00 66.95 72,816 5213 RE Minister's Professional Exp. 0.00 0.00 0.00 0.00 0.00 0.00 1,500 Total 5210 Religious Education 6,134.31 6,401.33 (267.02) 31,293.96 32,006.65 (712.69) 78,316 5240 Music Program 5241 Music Program 125.00 344.17 (219.17) 1,829.95 1,720.85 109.10 4,130 5242 Music Program Payroll 4,821.30 4,809.00 12.30 22,716.20 24,045.00 (1,328.80) 57,708 5244 Music Sub-Coverage 25.00 129.17 (104.17) 1,060.00 645.85 414.15 1,550 Total 5240 Music Program 4,971.30 5,282.34 (311.04) 25,606.15 26,411.70 (805.55) 63,388 5400 Social Responsibility 5401 SRB 0.00 0.00 0.00 588.86 0.00 588.86 800 5402 Social Justice Collection 0.00 2,150.42 (2,150.42) 5,542.43 7,235.99 (1,693.56) 12,680 5404 Partner Church-Romania 0.00 0.00 0.00 0.00 0.00 0.00 1,350 5406 restart 0.00 166.67 (166.67) 0.00 833.35 (833.35) 2,000 5411 MORE2 Dues 0.00 0.00 0.00 0.00 0.00 0.00 2,250 Total 5400 Social Responsibility 0.00 2,317.09 (2,317.09) 6,131.29 8,069.34 (1,938.05) 19,080 Total 5000 Expenses 33,535.42 35,067.47 (1,532.05) 185,128.84 182,616.74 2,512.10 434,368 Total Expense 42,303.13 44,305.90 (2,002.77) 231,708.89 228,808.89 2,900.00 545,235 Net Income (12,042.86) (7,919.57) (4,123.29) (45,175.61) (19,965.18) (25,210.43) 0 Page 4 of 5
8:38 AM Income 9000 Simpson House 9300 Income Simpson House - vs. Actual 2018 9301 Event Rentals 4,900.00 6,250.00 (1,350.00) 45,300.00 31,250.00 14,050.00 75,000.00 9302 Office Rentals 521.06 800.00 (278.94) 4,350.60 4,000.00 350.60 9,600.00 9303 Linen Fees 136.00 333.33 (197.33) 1,544.00 1,666.65 (122.65) 4,000.00 Total 9300 Income 5,557.06 7,383.33 (1,826.27) 51,194.60 36,916.65 14,277.95 88,600.00 Total 9000 Simpson House 5,557.06 7,383.33 (1,826.27) 51,194.60 36,916.65 14,277.95 88,600.00 Total Income 5,557.06 7,383.33 (1,826.27) 51,194.60 36,916.65 14,277.95 88,600.00 Gross Profit 5,557.06 7,383.33 (1,826.27) 51,194.60 36,916.65 14,277.95 88,600.00 Expense 9600 Facilities Manager 9601 Manager's Commission 2,954.80 1,691.67 1,263.13 12,411.60 8,458.35 3,953.25 20,300.00 9602 Manager's FICA 0.00 92.00 (92.00) 0.00 460.00 (460.00) 1,104.00 Total 9600 Facilities Manager 2,954.80 1,783.67 1,171.13 12,411.60 8,918.35 3,493.25 21,404.00 9700 SH - Facilities & Admin 9701 SH-Electric 474.97 544.44 (69.47) 3,047.21 3,283.04 (235.83) 8,000.00 9702 SH-Gas 191.22 161.63 29.59 413.49 606.92 (193.43) 3,200.00 9703 SH-Trash Removal 289.94 240.00 49.94 1,437.29 1,200.00 237.29 2,880.00 9704 SH-Water 635.89 300.00 335.89 2,903.09 1,500.00 1,403.09 3,600.00 9705 Cleaning Supplies 65.55 41.67 23.88 1,421.14 208.35 1,212.79 500.00 9707 Linens & Event Supplies 160.10 283.33 (123.23) 1,546.75 1,416.65 130.10 3,400.00 9708 Maintenance & Repairs 2,823.34 416.67 2,406.67 4,424.99 2,083.35 2,341.64 5,000.00 9709 Phones 0.00 58.33 (58.33) (59.68) 291.65 (351.33) 700.00 9710 Office Supplies 575.13 25.00 550.13 745.07 125.00 620.07 300.00 9711 Advertising & Printing 4,410.00 3,800.00 610.00 4,410.00 3,800.00 610.00 3,800.00 9712 Transfer to Church 0.00 0.00 0.00 0.00 0.00 0.00 1,425.00 Total 9700 SH - Facilities & Admin 9,626.14 5,871.07 3,755.07 20,289.35 14,514.96 5,774.39 32,805.00 Total Expense 12,580.94 7,654.74 4,926.20 32,700.95 23,433.31 9,267.64 54,209.00 Net Income (7,023.88) (271.41) (6,752.47) 18,493.65 13,483.34 5,010.31 34,391.00 9801 - Transfer to Maint Reserve 3,439.10 9802 Transfer to Church Ops 30,951.90 Page 5 of 5