Consolidating statements of activities.

• Position: 2004 Annual Report - California Certified Public Accountants Education Foundation - Illustration

CONSOLIDATING STATEMENTS OF ACTIVITIES The California Society of Certified Public Accountants California Certified Public Accountants Education Foundation Years Ended April 30, 2004 and 2003 (dollars in thousands) CalCPA Foundation 2004 2003 2004 REVENUES: Dues $ 7,385 $ 7,370 Registration Fees $ 10,156 Peer Review Fees 927 913 Member Meetings and Events 910 769 Advertising 829 803 Services To (From) Related Entities 613 584 (151) Royalties and Affinity Programs 106 106 87 Investment Income (Loss), Net 1,383 16 368 Other Income 51 95 248 TOTAL REVENUES 12,204 10,656 10,708 EXPENSES: Program Services: Member Events: Chapters 2,037 1,872 Committees 422 437 Other Activities 1,635 1,605 Other Member Services: Communications 1,709 1,733 Government Relations 818 806 Professional Education Programs 8,571 Total Program Services 6,621 6,453 8,571 Supporting Services: Management and General 2,722 2,984 1,547 Governance 601 506 109 TOTAL EXPENSES 9,944 9,943 10,227 INCREASE IN NET ASSETS 2,260 713 481 NET ASSETS: Beginning of Year 4,964 4,251 4,768 End of Year $ 7,224 $ 4,964 $ 5,249 Foundation Consolidated 2003 2004...