Combining statements of financial position.
Position | 2007 annual report - California Certified Public Accountants Education Foundation - Financial report |
Access the Annual Report online at www.calcpa.org or www.educationafoundation.org
COMBINING STATEMENTS OF FINANCIAL POSITION California Society of Certified Public Accountants California Certified Public Accountants Education Foundation April 30, 2007 and 2006 (dollars in thousands) Society Foundation 2007 2006 2007 ASSETS Current Assets: Cash and Equivalents $5,626 $5,955 $2,081 Trade Receivables, Net 278 211 244 Other Accounts Receivable 234 222 Due From (To) Affiliate 725 148 (725) Other Current Assets 373 342 375 Total Current Assets 7,236 6,878 1,975 Investments 12,411 10,828 7,527 Property and Equipment, Net 711 752 190 Prepaid Pension Cost 261 124 Deferred Compensation Assets 441 353 TOTAL ASSETS $21,060 $18,811 $9,816 LIABILITIES AND NET ASSETS Current Liabilities: Accounts Payable $489 $538 $115 Accrued Expenses 411 411 964 Deferred Revenues 5,895 5,722 2,272 Deferred Lease Costs 93 34 46 Total Current Liabilities 6,888 6,705 3,397 Deferred Lease Costs, Net 241 369 92 Accrued Pension Liability 28 Deferred Compensation Liability 441 353 TOTAL LIABILITIES 7,570 7,455 3,489 NET ASSETS Unrestricted 12,246 10,318 6,225 Temporarily restricted 1,244 1,038 17 Permanantly restricted - - 85 TOTAL NET ASSETS 13,490 11,356 6,327 TOTAL LIABILITIES AND NET ASSETS $21,060 $18,811...
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