Combining statement of activities.

• Position: Annual Report 2015-2016 - Statistical table

COMBINING STATEMENT OF ACTIVITIES California Society of Certified Pubic Accountants I California Certified Public Accountants Education Foundation Year Ended April 30, 2016 (In Thousands) See Independent Auditors' Report Society Institute Eliminations Unrestricted Net Assets: Revenues: Dues $9,140 Professional education program Peer review fees 1,402 Member meetings and events 818 Advertising 819 Affiliation fees 674 Royalties and affinity program 111 Investment income, net 541 $2 Rental income 633 Other income 150 163 $(163) Total unrestricted revenues 14,288 163 (163) Net assets released from restrictions 541 Total revenues 14,288 706 (163) Expenses: Program services 9,418 738 (63) Supporting services: Management and general 3,746 (100) Membership development 1,162 Total expenses 14,326 738 (163) Change in unrestricted net assets before net realized end unrealized loss on investments (38) (32) -- Net realized and unrealized loss on investments (968) Change in unrestricted net (1,006 (32) -- assets Temporarily Restricted Net Assets: Net proceeds from scholarship events held by the Society 248 Scholarship contributions 37 Financial literacy and other program contributions 273 Investment income, net 76 Net assets released from restrictions (541) Change in temporarily restricted net assets before net realized and unrealized loss on investments 93 Net realized end unrealized loss on investments (162) Change in temporarily restricted net assets (69) -- Change in Net Assets (1,006) (101) -- Net Assets, beginning of year 22,122 2,845 Net Assets, cod of year $21,116 $2,744 $-- Consolidated Total Foundation Unrestricted Net Assets: Revenues: Dues $9,140 Professional education program $11,246 Peer review fees 1,402 Member meetings and events 818 Advertising 819 Affiliation fees 674 Royalties and affinity program 111 66 Investment income, net 543 215 Rental income 633 Other income 150 1 Total unrestricted revenues 14,290 11,528 Net assets released from restrictions 341 12 Total revenues 14,831 11,540 Expenses: Program services 10,093 10,620 Supporting services: Management and general 3,646 1,666 Membership development 1,162 Total expenses 14,901 12,286 Change in unrestricted net assets before net realized end unrealized loss on investments (70) (746) Net realized and unrealized loss on investments (968) (615) Change in unrestricted net (1,038) (1,361) assets Temporarily Restricted Net Assets: Net proceeds from scholarship events held by the Society...