Combining statements of financial position.
California Society of Certified Public Accountants California Certified Public Accountants Education Foundation
April30, 2011 and 2010
(Amounts Expressed In Thousands)
2011 Society Foundation Eliminations Combined Total ASSETS Current Assets: Cash and Equivalents $ 6,244 $ 5,155 $ -- $ 11,399 Accounts Receivable, 130 28 -- 158 Net Other Receivables 178 14 -- 192 Receivable-Affiliates 71 -- -- 71 Due From Foundation 331 -- (331) -- Prepaid Expenses and Other 505 290 -- 795 Total Current Assets 7,459 5,487 (331) 12,615 Investments 19,364 7,421 -- 26,785 Investments-Endowment -- 50 -- -- Property and 2,654 365 -- 3,019 Equipment, Net Trust Assets-Deferred Compensation 716 -- -- 716 TOTAL ASSETS $ $ 13,323 $ (313) $ 43,185 30,193 LIABILTIES AND NET ASSETS: Current Liabilities: Accounts Payable $ 426 $ 151 $ -- $ 577 Accrued Expenses 871 317 -- 1,188 Deferred Lease Costs, Current 194 -- -- 194 Total Current 8,449 3,618 (331) 11,736 Liabilities Deferred Lease Costs, Less Current 1,734 110 -- 1,844 Deferred Compensation 716 -- -- 716 TOTAL LIABILITIES 10,899 3,728 (331) 14,296 Net Assets: Unrestricted 17,288 9,512 -- 26,800 Temporarily 2,006 33 -- 2,039 Restricted Permanently -- 50 -- 50 restricted Total Net Assets 19,294 9,595 -- 28,889 TOTAL LIABILITIES AND NET ASSETS $ $ 13,323 $ (331) $ 43,185 30,193 2010 Society...
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