Treasurer's repot: Fund balance update as of 10/31/15 GF -Balance January 1 7,428.63 GF - Net Income (Loss) to date (33,871.51) Transferred from Extended Ministry funds 24,646.39 Transferred from Poplar Grove funds 14,000.00 General Fund balance at 10/31/15 12,203.51 Starting Balance for CRC General Fund (1,352.66) Transferred from Timber funds (cover beg. neg.) 1,352.66 Net Income / (Loss) for period: (75,659.89) Transferred from Timber funds =2015 budgeted 39,632.00 Transferred from Timber funds =cover addtl neg fund balance 22,996.24 Ending Balance for CRC General Fund 10/31/15 (13,031.65) Timber Fund/Reserve Fund Balance at 10/31/15 11,271.79 Poplar Grove Fund Balance at 10/31/15 18,413.42 (Expenses for this property are about $1,000 per month.) 10/31/15 General Fund Balance 12,203.51 Estimtated Nov-Dec church contributions 16,000.00 Estimtated Nov-Dec indiv. contributions 1,500.00 Estimated Nov-Dec expenses (34,000.00) Estimated 12/31/15 General Fund Balance (4,296.49) Where will these funds come from? 10/31/15 CRC Fund Balance (13,031.65) Estimtated Nov-Dec church contributions 3,100.00 Chalet income deposited in Nov. 4,380.00 Chalet income Karen has 3,000.00 Additional Chalet income??????? Estimated Nov-Dec expenses (16,000.00) Transfer balance of Timber Funds 11,000.00 Estimated 12/31/15 CRC Fund Balance (7,551.65) Where will these funds come from? Page 1
Revenue: 10 months Prior Year Jan. - Oct. 2015 Annual 10 months Actual Budget Difference Budget Jan-Oct. '14 40105 Church self-allocations - GF 48,406.30 62,500.00 (14,093.70) 75,000 43,359.87 40601 New Ventures - Individuals 13,227.00 37,500.00 (24,273.00) 45,000 4,130.00 40602 New Ventures - Board & ex-offico 7,595.00 25,000.00 (17,405.00) 30,000 15,865.00 41005 District Conference Registrations 4,410.00 3,750.00 660.00 4,500 4,525.00 41010 District Conference Offering 2,578.00 2,916.67 (338.67) 3,500 3,484.00 41400 Endowment Income 1,914.50 1,416.67 497.83 1,700 1,726.41 41490 MAA Dividend from COB, Inc. 2,000.00 0.00 2,000.00 0 5,657.02 41500 Miscellaneous Income 483.71 83.33 400.38 100 180.41 42005 Special Events(Em.Disc,VMJ,Ethics) 0.00 0.00 0.00 0 470.94 48901 Interest & Dividend Income - GF 10.25 10.00 0.25 12 9.43 Total Revenue 80,624.76 133,176.67 (52,551.91) 159,812 79,408.08 Expense: Southern Ohio District Church of the Brethren District General Fund Income Statement compared to Budget and Prior Year 51005 District Executive Salary 52,510.20 52,510.00 (0.20) 63,012 51,714.40 51010 Director of Communications Salary 20,470.80 20,470.83 0.03 24,565 20,109.20 51012 Treasurer's Compensation 4,156.88 5,938.33 1,781.45 7,126 5,833.30 51505 District Executive Pension 6,301.20 6,301.67 0.47 7,562 6,205.70 51506 District Executive Medical Insur. 4,835.98 5,500.00 664.02 6,600 4,405.42 51605 FICA Expense (GF) 1,884.09 2,020.83 136.74 2,425 2,022.84 51606 Workers' Compensation (GF) 190.43 125.00 (65.43) 150 86.96 51705 District Staff Travel 3,600.53 11,666.67 8,066.14 14,000 8,960.25 51706 AnnualConf. exp for Dir.of Comm. 0.00 0.00 0.00 0 664.55 52100 Annual Conference Assessment 4,798.30 4,041.67 (756.63) 4,850 4,819.75 52105 Standing Committee Delegates 3,472.14 3,166.67 (305.47) 3,800 3,244.46 52200 Council of District Executives 0.00 750.00 750.00 900 900.00 52300 Brethren Heritage Center 0.00 833.33 833.33 1,000 1,000.00 52500 District Conference Expense 2,190.99 916.67 (1,274.32) 1,100 2,019.18 53100 TRIM Coordinator 1,200.00 1,333.33 133.33 1,600 1,200.00 53150 TRIM & EFSM Fees 1,417.50 1,750.00 332.50 2,100 1,575.00 53500 Ohio Council of Churches 0.00 762.50 762.50 915 885.00 54051 District Board Retreat Expense 208.84 208.33 (0.51) 250 0.00 54101 Shalom Team /District Deacons 0.00 625.00 625.00 750 0.00 54151 Liability Insurance Expense -GF 1,112.85 1,041.67 (71.18) 1,250 932.46 54205 Telephone & IT (GF) 2,592.96 2,750.00 157.04 3,300 2,839.93 54301 Office Expense (GF) 1,786.52 1,666.67 (119.85) 2,000 2,323.35 54370 Promotional/Fundraising Materials 1,766.06 2,500.00 733.94 3,000 3,000.00 Total Expense 114,496.27 126,879.17 12,382.90 152,255 124,741.75 Net Income (Loss) (33,871.51) 6,297.50 (40,169.01) 7,557 (45,333.67) Transfer from Reserves/other funds 38,646.39 0.00 0 25,500.00 General Fund Increase (Decrease) 4,774.88 6,297.50 7,557.00 (19,833.67) Page 2 2015
Income Statement - Camping and Retreat Ministries Commission Jan-Oct '15 2015 Budget Jan-Oct '14 CAMPING PROGRAM: Revenues: Camper revenue 48010 CRC - Camper receipts 10,331.00 20,000.00 11,237.50 48030 CRC - Camper scholarships used 950.00 1,200.00 487.50 48080 CRC - Camper refunds 0.00 0.00 (440.00) Total camper revenue 11,281.00 21,200.00 11,285.00 Camping program donations/fund-raisers: 48150 CRC - Church self-allocations 12,818.02 20,000.00 12,316.00 48190 CRC - Unrestricted Bequests/memorials 726.50 700.00 692.50 48302 CRC - Spring Letter 0.00 2,000.00 0.00 48303 CRC - Fall Letter 0.00 2,000.00 0.00 48304 CRC - Donations from individuals 225.00 2,000.00 4,270.00 48402 CRC - Spring FUNdraiser 0.00 1,200.00 0.00 48403 CRC - Spring FUNdraiser expenses 0.00 (200.00) 0.00 48405 CRC - Golf outing income 2,490.00 2,500.00 1,910.00 48406 CRC - Golf outing - expenses (1,109.04) (1,000.00) (952.31) 48407 CRC - Golf outing net to scholarship fund 0.00 0.00 (957.69) Total camping program donations/fund-raisers 15,150.48 29,200.00 17,278.50 TOTAL CAMPING PROGRAM REVENUE: 26,431.48 50,400.00 28,563.50 Expenses: Employee-related expenses for camp program: 51020 Director of Camping & Retreat Ministries Comm. 24,312.60 29,175.00 24,312.00 51025 Director of Volunteers 2,652.00 2,652.00 2,652.00 51030 Treasurer 583.32 1,000.00 140.00 51616 Workers' Compensation 75.17 175.00 169.60 51617 FICA Expense 2,107.27 2,512.00 2,062.73 51715 Director's Travel expense 2,565.08 3,000.00 2,423.68 Total employee-related exp. for camping 32,295.44 38,514.00 31,760.01 Camping expenses (non-employee related): 54040 Camp facility fees 18,070.75 12,000.00 7,007.90 54046 Camp food expense 2,360.59 4,000.00 1,993.93 54047 Camp swimming fees 526.00 700.00 332.00 54048 Camp T-shirt expense 443.00 800.00 424.00 54049 Camp craft expense 72.39 300.00 264.96 Camp misc. 342.36 0.00 0.00 54051 Camp Bible Study materials 387.25 400.00 386.87 Total camping expenses (non-employee) 22,202.34 18,200.00 10,409.66 Camping program other expenses: 54054 Volunteer expense 0.00 300.00 0.00 54055 Bible School Expenses 109.92 0.00 0.00 54057 Annex Shelving 0.00 0.00 0.00 54058 Storage Rental 1,320.67 0.00 0.00 54062 Professional Growth (OMA retreat) 0.00 500.00 0.00 54064 ACA Dues Expense 0.00 0.00 0.00 54065 Professional Dues (OMA) /Prof. Assistance 0.00 100.00 100.00 54155 Insurance Expense 1,315.03 1,400.00 1,070.28 54206 Telephone & IT 87.00 0.00 0.00 54302 Office Expense 412.08 300.00 482.30 54312 Credit Card Transaction fees 3.44 0.00 0.00 54360 Postage Expense 534.14 150.00 121.82 54373 Advertising and Promotion 0.00 650.00 629.42 Total camping program other expenses 3,782.28 3,400.00 2,403.82 TOTAL CAMPING PROGRAM EXPENSES: 58,280.06 60,114.00 44,573.49 Camping and Retreat Program Net Income (Loss) (31,848.58) (9,714.00) (16,009.99) Page 3
Income Statement - Camping and Retreat Ministries Commission Jan-Oct '15 2015 Budget Jan-Oct '14 WA FACILITIES/PROPERTY: Facilities revenue: 49020 WA-Chalet Rental Income 2,110.00 34,000.00 9,149.55 49030 WA-Insurance proceeds - chalets 0.00 0.00 9,068.01 49031 Transfer from CRC Spec. projects fund 0.00 0.00 1,149.36 TOTAL FACILITIES REVENUE: 2,110.00 34,000.00 19,366.92 Facilities/Property Expenses: Employee-related expenses for facilities: 51028 Onsite employees (office/cleaning) 3,856.25 8,000.00 6,523.75 51030 Treasurer 1,458.30 2,500.00 360.00 51615 FICA Expense 406.56 803.00 499.06 51616 Workers' Compensation 118.13 275.00 244.64 51716 Mileage for onsite employees 457.23 500.00 522.49 Total employee-related exp. for facilities 6,296.47 12,078.00 8,149.94 WA Facilities expense: 54155 Insurance Expense 6,575.12 7,000.00 5,638.51 59021 WA-Water testing 0.00 300.00 225.00 59023 WA-Stove and Chimney Inspection 0.00 500.00 500.00 59025 WA-Monthly extermination costs 2,780.00 2,880.00 2,180.00 95032 WA-Phone & internet expense 2,797.30 3,240.00 2,793.39 59033 WA-Water expense 1,253.05 900.00 1,309.81 59034 WA-Trash expense 588.13 700.00 328.16 59035 WA-Electricity expense 5,197.76 12,000.00 13,022.54 59036 WA-Propane expense 1,288.48 6,000.00 4,946.69 59039 WA-Cleaning supplies/paper products 102.53 1,500.00 577.57 59040 WA-Fire extinguisher insp & recharging 576.27 650.00 632.20 59041 WA-Snow removal & salting 200.00 1,000.00 1,025.00 59042 WA-Boiler inspection 106.50 120.00 119.00 59043 WA-Mowing 14,000.00 10,000.00 11,800.00 59044 WA-Dam safety annual fee 247.80 250.00 247.80 59045 WA-Tree trimming 0.00 0.00 455.00 59051 WA-Repair water line break 0.00 0.00 213.64 59052 WA-Septic cleaning 0.00 0.00 0.00 59053 WA-Chalet repairs 534.40 500.00 13,066.33 59054 WA-Food license 453.00 500.00 434.00 59055 WA-Pool license 180.00 200.00 205.00 WA-Maintenance 196.00 1,000.00 695.45 59060 WA-Real estate taxes 2,548.50 2,600.00 2,518.22 59072 WA-Backflow installed on 5 chalets 0.00 6,900.00 59073 WA-Chalet #4 new roof 0.00 2,835.00 Total WA facility expenses (non-employee) 39,624.84 51,840.00 72,668.31 TOTAL FACILITY EXPENSES: 45,921.31 63,918.00 80,818.25 Facility Net Income (Loss) (43,811.31) (29,918.00) (61,451.33) TOTAL CRC NET INCOME (LOSS) (75,659.89) (39,632.00) (77,461.32) Transfer from Timber/Reserve Funds 63,980.90 39,632.00 64,700.00 Net Increase (Decrease) to CRC Fund Balance -11,678.99 0.00-12,761.32 Page 4
(District General Fund only) Giving by Church compared to Self-allocation and Prior Year Actual Jan - Oct 2015 2015 amount to be given per Self-allocation form Prior Year Actual Jan - Oct. 2014 Bear Creek Church of the Brethren 2,321.00 2,400.00 2,000.00 Beavercreek Church of the Brethren 1,950.00 1,958.00 0.00 Beech Grove Church of the Brethren 0.00 NR 0.00 Bellefontaine Church of the Brethren 0.00 NR 0.00 Bradford Church of the Brethren 2,319.46 NR 2,408.34 Brookville Church of the Brethren 625.00 NR 1,875.00 Castine Church of the Brethren 0.00 NR 0.00 Cedar Grove Church of the Brethren 1,000.00 NR 1,000.00 Charleston Church of the Brethren 1,000.00 NR 0.00 Cincinnati Church of the Brethren 1,500.00 NR 1,200.00 Circleville Church of the Brethren 100.00 NR 0.00 Constance Church of the Brethren 658.50 658.50 658.50 Covington Church of the Brethren 600.00 NR 38.00 Cristo Nuestra Paz Church of the Brethren 0.00 NR 0.00 Donnels Creek Church of the Brethren 2,550.00 3,400.00 2,550.00 East Dayton Church of the Brethren 0.00 NR 200.00 Eaton Church of the Brethren 0.00 NR 0.00 Emmanuel Church of the Brethren 0.00 NR 0.00 Eversole Church of the Brethren 3,800.00 3,400.00 2,389.06 Flat Creek/Mud Lick Church ofthe Brethren 1,200.00 NR 1,200.00 Good Shepherd Church of the Brethren 0.00 NR 0.00 Gratis Church of the Brethren 0.00 NR 0.00 Greenville Church of the Brethren 800.00 800.00 0.00 Happy Corner Church of the Brethren 2,100.00 NR 6,500.00 Harris Creek Church of the Brethren 550.00 NR 0.00 Living Peace Church of the Brethren 1,000.00 NR 150.00 Lower Miami Church of the Brethren 800.00 800.00 800.00 Mack Memorial Church of the Brethren 500.00 500.00 0.00 New Carlisle Church of the Brethren 92.15 NR 0.00 Oakland Church of the Brethren 4,080.72 5,445.00 3,963.72 Olivet Church of the Brethren 500.00 NR 125.00 Painter Creek Church of the Brethren 300.00 NR 200.00 Piqua Church of the Brethren 0.00 NR 0.00 Pitsburg Church of the Brethren 0.00 NR 125.00 Pleasant Hill Church of the Brethren 2,000.00 NR 2,110.00 Poplar Grove Church of the Brethren 0.00 NR 200.00 Potsdam Church of the Brethren 875.00 1,000.00 625.00 Prices Creek Church of the Brethren 0.00 NR 0.00 Prince of Peace Church of the Brethren 3,000.00 NR 2,500.00 Rock House Church of the Brethren 0.00 NR 0.00 Salem Church of the Brethren 0.00 NR 1,125.00 Sidney-Trinity Church of the Brethren 51.00 NR 520.00 Stonelick Church of the Brethren 0.00 NR 0.00 Stony Creek Church of the Brethren 0.00 NR 0.00 Strait Creek Church of the Brethren 0.00 NR 0.00 Trotwood Church of the Brethren 4,531.00 NR 2,590.00 Troy Church of the Brethren 1,952.47 1,270.00 1,057.25 Union City Church of the Brethren 0.00 NR 0.00 West Alexandria Church of the Brethren 0.00 NR 0.00 West Charleston Church of the Brethren 5,250.00 7,000.00 5,250.00 West Milton Church of the Brethren 400.00 NR 0.00 White Cottage Church of the Brethren 0.00 NR 0.00 Wolf Creek Church of the Brethren 0.00 NR 0.00 TOTAL 48,406.30 28,631.50 43,359.87 NR = Report Not Received Page 5