Combining statement of financial position: California society of certified public accountants I California certified public accountants education foundation.

April 30, 2014 (Amounts Expressed In Thousands) Society Institute Eliminations Consolidated Total Assets Current Assets: Cash and $ 6,449 $ 998 $ 7,447 equivalents Certificates of deposit Accounts 182 182 receivable, net Other receivables 178 73 251 Receivable - 36 36 affiliates Receivable - 700 $ (241) 459 inter-organization Prepaid expenses 484 2 486 and other Total current 8,029 1,073 (241) 8,861 assets Investments 21,284 2,142 23,426 Investments - Endowment Fixed Assets, net 2,056 2.056 Trust Assets - 1,049 1,049 Deferred Compensation Other Assets 359 359 Total assets $ $ 3,215 $ (241) $ 35,751 32,777 Liabilities and Net Assets Current Liabilities: Accounts payable $ 365 $ 48 $ 413 Accrued expenses 994 6 1,000 Payable - 241 $ (241) - inter-organization Deferred revenues 6,713 33 6,746 Deferred lease costs. current portion 210 210 Total current 8,282 328 (241) 8,369 liabilities Deferred Lease Costs. less current 1,704 1,704 portion Deferred 1,049 1,049 Compensation Total liabilities 11,035 328 (241) 11,122 Net Assets: Unrestricted: Board designated 7,500 7,500 Undesignated 14,242 1,014 15,256 Total unrestricted 21,742 1,014 22,756 Temporarily 1,873 1,873 restricted Permanently restricted Total net assets 21,742 2,887 24,629 Total liabilities $ $ 3,215 $ (241) $ 35,751 and net assets 32,777 Foundation Eliminations Combined Total Assets Current Assets: Cash and $ 2,263 $ 9,710 equivalents Certificates of 1,915 1,915 deposit Accounts 102 284 receivable, net Other receivables 71 322 Receivable - 36 affiliates Receivable - $ (459) inter-organization Prepaid expenses 159 (20) 625 and other Total current 4,510 (479) 12,892 assets Investments 8,650 32,076 Investments - 50 50 Endowment Fixed Assets, net 595 2,651 Trust Assets - 1,049 Deferred Compensation Other Assets (229) 130 Total assets $ 13,805 $ (708) $ 48,848 Liabilities and Net Assets Current Liabilities: Accounts payable $ 149 $ 562 Accrued expenses 430 1,430 Payable - 459 $ (459) inter-organization Deferred revenues 1,836 8,582 Deferred lease costs. current portion 20 (20) 210 Total current 2,894 (479) 10,784 liabilities Deferred Lease Costs. less current 229 (229) 1,704 portion Deferred 1,049 Compensation Total liabilities 3,123 (708) 13,537 Net Assets: Unrestricted: Board designated 7,500 Undesignated 10,599 25,855 Total unrestricted 10,599 33,355 Temporarily 33 1,906 restricted Permanently 50 50 restricted Total net assets 10,682 35,311 Total liabilities $ 13,805 $(708) $ 48,848 and...