Foundation treasurer's report.
Author | Brautigam, Beverly |
Position | Consolidated Financial Statements & Independent Auditor's Report - California CPA Education Foundation |
I am pleased to present the FY 2003-2004 financial report for the California CPA Education Foundation. The Foundation continues to be a highly effective continuing professional education resource to California CPAs and other professionals provided at a reasonable cost.
[ILLUSTRATION OMITTED]
The Foundation exceeded its budget by almost 5 percent. The original forecast projected a net excess of $254,600, which was based on 741 events and 46,910 attendees. The final numbers were 764 events and 49,815 attendees and the average attendance increased 3 percent per class.
Coupon usage increased 2 percent from last year, reducing both VP and full-pay attendance by 1 percent each. Sponsorship income almost doubled from last year, reaching a new high of $105,300. The Foundation significantly increased its CPE Products sales, which is up 64 percent from last year. The increase is attributable to aggressive marketing, as well as new online courses and online grading available on the Foundation's website. In addition, Western Schools' products are being replaced by the Foundation's own interactive self-study products in order to comply with the new NASBA requirements, which are effective Jan. 1, 2005.
Spending was increased due to a number of factors. The Foundation raised the instructor fees and meal...
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