Combining statements of financial position.
Position | California Certified Public Accountants Education Foundation - Table |
California Society of Certified Public Accountants
California Certified Public Accountants Education Foundation
April 30, 2012 and 2011
(Amounts Expressed In Thousands)
2012 Society Foundation Eliminations Combined Total ASSETS: Current Assets: Cash and $ 6,243 $ 2,561 $ -- $ 8,804 Equivalents Certificates of -- 1,955 -- 1,955 Deposits Accounts 124 54 -- 178 Receivable, Net Other 173 45 -- 218 Receivables Receivable - 68 -- -- 68 Affiliates Due From 210 -- (210) -- Foundation Prepaid Expenses and Other 445 194 -- 639 Total Current 7,263 4,809 (210) 11,862 Assets Investments 20,589 7,389 -- 27,978 investments - -- 50 -- 50 Endowment Fixed Assets, 2,617 816 -- 3,433 Net Trust Assets - Deferred Compensation 786 -- -- 716 TOTAL ASSETS $ $ 13,064 $ (210) $ 44,109 31,255 LIABILITIES AND NET ASSETS: Current Liabilities: Accounts $ 516 $ 118 $ -- $ 634 Payable Accrued 1,177 367 -- 1,544 I Expenses Due to Society -- 210 (210) --. Deferred 6,637 2,066 -- 8,703 Revenues Deferred Lease Costs, Current 200 -- -- 200 Portion Total Current 8,530 2,761 (210) 11,081 Liabilities Deferred Lease Costs, Less Current 1,650 201 -- 1,851 Portion Deferred 786 -- -- 786 Compensation TOTAL 10,966 2,962 (210) 13,718 LIABILITIES Commitments Net Assets: Unrestricted: Board 7,500 -- -- 7,500 Designated Undesignated 10,905 10,016 -- 20,921 Temporarily 1,884 36 -- 1,920 Restricted Permanently -- 50 -- 50 Restricted Total Net 20,289 10,102 -- 30,391 Assets TOTAL LIABILITIES AND NET ASSETS $ $ 13,064 $ (210) $ 44,109: 31,255 2011 Society Foundation Eliminations Combined...
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