Combining statements of activities.
Position | California Certified Public Accountants Education Foundation - Table |
California Society of Certified Public
Accountants California Certified Public Accountants Education Foundation
Years Ended April 30, 2012 and 2011
(Amounts Expressed In Thousands)
2012 Society Foundation Eliminations Combined Total UNRESTRICTED NET ASSETS Unrestricted Revenues and Gains: Dues $ 9,911 $ -- $ -- $ 9,911 Professional -- 13,140 (10) 13,130 Education Programs Peer Review Fees 1,302 -- -- 1,302 Member Meetings 655 -- -- 655 and Events Advertising 692 -- (60) 632 Affiliation Fees 744 -- (166) 578 Royalties and 95 76 -- 171 Affinity Programs Investment Income 55 (186) -- (131) (Loss), Net Other Income 132 -- (30) 102 Total 13,586 13,030 (266) 26,350 I Unrestricted Revenues and Gains Net Assets 591 -- -- 591 Released from Restrictions Total Revenues 14,177 13,030 (266) 26,941 and Gains Expenses: Program Services Member Chapter 2.153 -- -- 2,153 Events Member 524 -- -- 524 Committees Other Member 982 -- -- 982 Activities Communication 2,317 -- (10) 2,307 Services Government 1,331 -- -- 1,331 Relations Institute and 591 30 -- 621 Scholarships Peer Review 1,214 -- -- 1,214 Professional -- 10,946 (60) 10,886 Education Programs Supporting Services: Management and 3,456 1,550 4,810 General Membership 492 -- -- 492 Development Total Expenses 13,060 12,526 (266) 25,320 Change in 1,117 504 -- 1,621 Unrestricted Net Assets TEMPORARILY RESTRICTED NET ASSETS Scholarship 715 -- 715 Fundraising Events--Revenue Scholarship (452) -- -- (452) Fundraising Events--Expenses Scholarship 263 -- -- 263 Fundraising Events, Net Scholarship 51 -- -- 51 Contributions Financial Literacy and Other Program Contributions 180 -- -- 180 Investment Income (25) 3 -- (22) (Loss), Net Restrictions Satisfied By: Payment of (292) _ -- (292) Scholarships Payment of (299) -- -- (299) Administrative and Program Costs Change in (122) 3 -- (119) Temporarily Restricted Net Assets Change in Net 995 507 -- 1,502 Assets Net Assets, 19,294 9,595 -- 28,889 Beginning of Year Net Assets, End $ $ 10,102 $ -- $ 30,391 of Year 20,289 2011 Society Foundation Eliminations...
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