Page 1
Manual Name i
accounts payable • general ledger • direct support • debit • expense • permanently restricted • accrual • revenue • credit • depreciation • net asset •
unrestricted • indirect support • asset • project sales • debit • temporarily restricted • capital campaign • special event • liability • accounts payable •
general ledger • direct support • permanently restricted • expense • accrual • revenue • credit • depreciation • unrestricted • net asset • indirect
support • asset • project sales • temporarily restricted • asset • capital campaign • special event • accounts payable • general ledger • direct support •
debit • permanently restricted • expense • accrual • revenue • credit • depreciation • unrestricted • net asset •indirect support • asset • project sales •
debit • credit • temporarily restricted • capital campaign • liability • special event • accounts payable • general ledger • direct support • accrual •
credit • permanently restricted • expense • accrual • revenue • depreciation • unrestricted • net asset • liability • asset • indirect support • project
sales • temporarily restricted • capital campaign • special event • accounts payable • credit • general ledger • direct support • debit • permanently
restricted • expense • accrual • revenue • credit • depreciation • debit • unrestricted • net asset • indirect support • project sales • temporarily
restricted • capital campaign • debit • accounts payable • general ledger • direct support • debit • accounts payable • debit • general ledger • direct
support • expense • accrual • asset • permanently restricted • revenue • debit • credit • depreciation • unrestricted • net asset • indirect support •
project sales • debit • temporarily restricted • asset • capital campaign • liability • special event • net asset • accounts payable • credit • ledger •
direct support • permanently restricted • expense • accrual • revenue • credit • depreciation • unrestricted • asset • net asset • indirect support • asset •
project sales • expense • asset • temporarily restricted • capital campaign • liability • debit • accounts payable • general ledger • direct support •
permanently restricted • expense • accrual • revenue • depreciation • unrestricted • net asset • indirect support • asset • project sales • liability •
temporarily restricted • debit • capital campaign • special event • accounts payable • general ledger • direct support • debit • permanently restricted
expense • accrual • credit • accounts payable • general ledger • direct support • debit • expense • permanently restricted • accrual • revenue • net
asset • credit • depreciation • unrestricted • indirect support • asset • project sales • debit • temporarily restricted • capital campaign • expense •
special event • liability • accounts payable • general ledger • direct support • permanently restricted • accrual • revenue • credit • depreciation •
unrestricted • net asset • indirect support • asset • project sales • temporarily restricted • asset • capital campaign • special event • debit • accounts
payable • general ledger • direct support • permanently restricted • expense • revenue • credit • depreciation • unrestricted • net asset • accrual •
indirect support • asset • project sales • debit • credit • temporarily restricted • capital campaign • liability • special event • accounts payable •
general ledger • direct support • accrual • credit • permanently restricted • expense • accrual • revenue • depreciation • unrestricted • net asset •
liability • asset • indirect support • project sales • temporarily restricted • capital campaign • special event • accounts payable • credit • general
ledger • direct support • debit • permanently restricted • expense • accrual • revenue • credit • depreciation • debit • unrestricted • net asset •
indirect support • project sales • temporarily restricted • capital campaign • debit • accounts payable • general ledger • direct support • debit •
accounts payable • debit • general ledger • direct support • expense • accrual • asset • permanently restricted • revenue • debit • credit •
depreciation • unrestricted • net asset • indirect support • project sales • debit • temporarily restricted • asset • capital campaign • liability • special
event • net asset • accounts payable • credit • ledger • direct support • permanently restricted • expense • accrual • revenue • credit • depreciation •
unrestricted • asset • net asset • indirect support • asset • project sales • expense • asset • temporarily restricted • capital campaign • liability •
debit • accounts payable • general ledger • direct support • permanently restricted • expense • accrual • revenue • depreciation • unrestricted • net
asset • indirect support • asset • project sales • liability • temporarily restricted • debit • capital campaign • special event • accounts payable •
general ledger • direct support • debit • permanently restricted • expense • accrual • credit • project sales • liability • special event • asset •
SAMPLE GENERAL LEDGER REPORTS
Page 2
SAMPLE GENERAL LEDGER REPORTS
1. Statement of Financial Position…………………………………………………………Page 1-2
2. Detailed Statement of Financial Position…………………………………..…………..Page 3 - 4
3. Standard Statement of Budgeted Operations – Unrestricted………………………...Page 5 - 6
4. Detailed Comparative Statement of Budgeted Operations – Unrestricted………….Page 7 - 8
5. Comparative Statement of Budgeted Operations – Unrestricted…………………….Page 9 - 11
6. Statement of Activities and Changes in Net Assets…………………………………...Page 12 - 16
7. Statement of Cash Flow………………………………………………………………….Page 17
8. Budget Analysis Report – All Projects…………………………….…………………….Page 18
9. Detailed Budget Analysis for: - Day Camps……………………………………………Page 19 - 20
10. Project Management Report……………………………………………………………..Page 21 - 22
11. Statement of Functional Expenses Allocated by Function……………………………Page 23
12. Statement of Functional Expenses Unallocated……………………………………….Page 24
Page 3
Sample General Ledger Report Council ‐ #Statement of Financial Position Boy Scouts of America
2012 2011 2012 2011 2012 2011 2012 2011
Current Assets
Cash 287,354 183,402 ‐45,420 ‐6,668 737 24,908 242,671 201,642
Short Term Investments 11,195 21,368 84,057 92,913 200,333 333 295,586 114,613
Accounts and Notes Receivable 115,111 137,214 ‐20,001 11,816 ‐464,947 118,282 ‐369,837 267,312
Contributions Receivable‐Curr 84,322 63,230 9,311 8,974 3,007,287 2,943,663 3,100,920 3,015,867
Inventories 31,277 30,141 31,277 30,141
Inter‐Fund Loans 3,230 1,288 ‐723 ‐967 ‐321 ‐321 2,185
Deferred Activity Expense 177,194 243 177,194 243
Deferred Camp Expense
Deferred Special Event Expense
Prepaid Expenses 28,732 23,786 28,732 23,786
Total Current Assets 738,416 460,672 27,224 106,068 2,743,089 3,086,865 3,508,729 3,653,605
Non Current Assets
Contributions Receivable‐Futur 77,641 80,091 77,641 80,091
Uncallocated Asset Acquisition
Land, Buildings and Equipment 1,316,814 1,356,831 1,316,814 1,356,831
Long Term Investments 23,545 16,762 181,415 138,472 3,415,887 2,717,009 3,620,847 2,872,243
Other Non Current Assets 1,150,564 1,150,564 1,150,564 1,150,564
Total Non‐Current Assets 101,186 96,853 1,498,229 1,495,303 4,566,451 3,867,573 6,165,866 5,459,729
TOTAL ASSETS 839,602 557,525 1,525,453 1,601,371 7,309,539 6,954,438 9,674,595 9,113,334
Current Liabilities
Accounts Payable 118,897 46,780 122 1,445 23 119,019 48,247
Accrued Expenses 22,404 14,225 50,000 50,000 41,320 58,036 113,724 122,260
Taxes and Benefits Withheld 728 ‐603 728 ‐603
Custodial Accounts 41,733 33,096 41,733 33,096
Notes & Mortgage Payble Curren
Deferred Activity Revenue 196,067 30,714 196,067 30,714
Deferred Camp Revenue 19,920 20,560 19,920 20,560
Deferred Special Events
Other Deferred Revenue 7,500 7,500
Other Current Liabilities 17,500 16,398 17,500 16,398
Total Current Liabilities 424,749 161,169 50,122 51,445 41,320 58,058 516,191 270,672
Total Non‐Current Liabilities
TOTAL LIABILITIES 424,749 161,169 50,122 51,445 41,320 58,058 516,191 270,672
Net Assets
Unrestricted Net Assets 176,409 222,576 1,117,719 1,290,408 1,352,172 1,531,775 2,646,301 3,044,759
Temporarily Restricted Net Assets 238,444 173,780 237,828 140,234 4,713,251 4,191,042 5,189,522 4,505,056
Permanently Restricted Net Assets 119,784 119,284 1,202,796 1,173,564 1,322,581 1,292,848
Total Net Assets 414,853 396,356 1,475,331 1,549,926 7,268,219 6,896,380 9,158,404 8,842,662
TOTAL LIABILITIES AND NET ASSETS 839,602 557,525 1,525,453 1,601,371 7,309,539 6,954,438 9,674,595 9,113,334
Period Ending: December 31, 2012
Total of All FundsOperating Fund Capital Fund Endowment Fund
Accompanying schedules are an integral part of this financial statement.
4/23/13As of March 2014 Page 1
Page 4
Sample General Ledger Report Council ‐ #Statement of Financial Position Boy Scouts of America
Period Ending: December 31, 2012
2012 2011 2012 2011 2012 2011 2012 2011
Standard Schedules
Contributions Receivable‐Past Years 102,117 114,823 102,117 114,823
Allowance for Uncollectible‐Past Yrs ‐50,357 ‐71,584 ‐50,357 ‐71,584
Contributions Receivable‐Current Year 32,563 20,306 9,311 8,974 3,007,287 2,943,663 3,049,161 2,972,943
Allowance for Uncollectible‐Current ‐315 ‐315
Net Contributions Receivable Current 84,322 63,230 9,311 8,974 3,007,287 2,943,663 3,100,920 3,015,867
Contributions Receivable ‐ Non‐Current 78,800 80,976 78,800 80,976
Discounted Contributions Receivable
Allowance for Uncollectible Non‐Current ‐1,159 ‐885 ‐1,159 ‐885
Net Contributions Receivable Non‐Current 77,641 80,091 77,641 80,091
Land, Buildings & Equipment‐Non Camp 291,199 290,033 291,199 290,033
Accumulated Depreciation‐Non Camp ‐234,144 ‐233,292 ‐234,144 ‐233,292
Land, Buildings & Equipment‐Camps 2,859,803 2,745,033 2,859,803 2,745,033
Accumulated Depreciation‐Camps ‐1,623,055 ‐1,529,550 ‐1,623,055 ‐1,529,550
Construction in Progress 23,011 84,608
Capital Leases
Land, Buildings & Equipment 1,316,814 1,356,831 1,316,814 1,356,831
National Fees & Subscriptions ‐7,135 ‐13,811 ‐7,135 ‐13,811
Unit Deposits 36,528 35,001 36,528 35,001
Order of the Arrow and NESA 12,347 11,906 12,347 11,906
Other Custodial Accounts ‐7 ‐7
Total Custodial Accounts 41,733 33,096 41,733 33,096
Council General 286 286 286 286
Contingency Fund 6,923 6,923 6,923 6,923
AFF,Total Board Designated Net Assets 7,209 7,209 7,209 7,209
Non‐Designated Net Assets 169,200 215,367 1,117,719 1,290,408 1,352,172 1,531,775 2,639,092 3,037,549
Total Unrestricted Net Assets 176,409 222,576 1,117,719 1,290,408 1,352,172 1,531,775 2,646,301 3,044,759
End of Standard Schedules ‐‐‐‐‐ End of Statement ‐‐‐‐‐
Schedule 5: Unrestricted Net Assets Designated
Schedule 4: Custodial Accounts
Schedule 3: Land, Buildings & Equipment
Schedule 2: Contributions Receivable Non‐Current
Schedule 1: Contributions Receivable Current
Operating Fund Capital Fund Endowment Fund Total of All Funds
4/23/13As of March 2014 Page 2
Page 5
Boy Scouts of America
Operating Fund Period Ending: December 31, 2012
Account Project Code Project Name / Account Name Total 2012 2011
ASSETS
000 Council General 53,440 40,684
003 Checking Bank 231,342 138,335
1001‐1020 Checking Accounts 284,782 179,018
003 Checking Bank 135 5
1049 Transfer Between Bank Accounts 135 5
003 Checking Bank ‐ 214
1051‐1059 Savings Accounts 1,537 3,328 TOTAL CASH 287,354 183,402
000 Council General 11,195 21,368
1101‐1109 Short Term Investments 11,195 21,368
038 Traditional Registration 19,254 21,523
1221 Notes Receivable‐Units 19,438 21,706
000 Council General 142 142
1241 Notes Receivable‐Units 142 142
000 Council General 2,108 15,717
004 Gerneral Unit Receivable 4,138 1,113
014 Trading Post 2,102 1,876 115,111 137,214
000 Council General ‐ (6,644)
1301 Contributions Rec‐FOS‐CY ‐ (6,644)
011 Special Event 2 10,425 7,000
015 Special Event 3 12,850 10,050
1308 Contributions Rec‐UnitedWay Alloc‐CY 163 150
84,322 63,230
000 Council General 6,381 7,490
1401 Inventory‐Resale 23,094 30,141 23,094 30,141
000 Council General 3,230 1,288
1600 Interfund Loans 3,230 1,288 3,230 1,288
600 National Jamboree 177,194 243
1762 Deferred Activity Expense 177,194 243 177,194 243
000 Council General ‐ 268
1701 Unexpired Insurance ‐ 268
000 Council General 176 435
1708 Prepaid Exp‐Maint Services 176 435
013 FOS ‐ 2,426
TOTAL PREPAID EXPENSE 28,732 23,786
TOTAL CURRENT ASSETS 730,233 460,672
000 Council General 7,422 6,122
1331 Contributions Rec‐FOS‐FY 7,422 6,122
015 Special Event 3 1,650 1,650
1334 Contributions Rec‐Spec Fund Event‐FY 2,566 2,566
77,641 80,091
000 Council General 23,545 16,762
1901‐1930 Long‐Term Investment Accounts 23,545 16,762
23,545 16,762
TOTAL NON‐CURRENT ASSETS 101,186 96,853
TOTAL ASSETS 831,420 557,525
000 Council General 118,897 48,016
980 Year End Adjustments ‐ (1,236)
2006 Accounts Payable 118,897 46,780
TOTAL INTER‐FUND LOANS
Sample General Ledger Report Council ‐ # Detailed Statement of Financial Position
TOTAL ACCOUNTS AND NOTES RECEIVABLE
TOTAL INVENTORY
TOTAL CONTRIBUTIONS RECEIVABLE CURRENT
TOTAL PLEDGES RECEIVABLE NON‐CURRENT
TOTAL LONG‐TERM INVESTMENTS
TOTAL DEFERRED ACTIVITY EXPENSE
5/16/13As of March 2014 Page 3
Page 6
Boy Scouts of America
Operating Fund Period Ending: December 31, 2012
Account Project Code Project Name / Account Name Total 2012 2011
Sample General Ledger Report Council ‐ # Detailed Statement of Financial Position
118,897 46,780
000 Council General ‐ (696)
2111 Accrued Payroll ‐ (696)
000 Council General (96) (226)
2131 Accrued Expenses‐Other 22,404 14,921
22,404 14,225
000 Council General ‐ (41)
2201 Social Security Taxes Withheld ‐ (41)
000 Council General ‐ (349)
2202 Federal Income Tax Withheld ‐ (349)
000 Council General ‐ (124)
728 (603)
000 Council General (5,391) (12,533)
2301 Custodial Acct‐Registration (5,391) (12,533)
000 Council General 36,528 35,001
2341 Custodial Acct‐Unit Deposits 36,528 35,001
000 Council General 9,670 11,906
960 OA ‐ NOAC 2,677 ‐
2371 Custodial Acct‐OA 12,347 11,906
41,733 33,096
511 District 1 Badge Day 309 ‐
538 District 3 Badge Day 6,974 3,530
2629 Deferred Income Activities 196,067 30,714
196,067 30,714
018 Endowment 225 225
054 Replacement Fund ‐ 200
19,920 20,560
580 Outdoor Days 7,500 ‐
2631 Deferred Income‐Other 7,500 ‐
7,500 ‐
000 Council General 7,170 7,170
2782 Funds of Inactive Units 7,170 7,170
014 Trading Post (80) ‐
2786 Scout Bucks Issued 3,727 8,489
014 Trading Post 710 710
17,500 16,398
TOTAL CURRENT LIABILITES 424,749 161,169
TOTAL LIABILITIES 424,749 161,169
INCREASE/DECREASE IN UNRESTRICTED NET ASSETS 1,623 5,950
000 Council General 215,367 239,113
3001 Net Assets‐Unrestricted 215,367 239,113
000 Council General 286 286
3002 Net Assets‐Board Designated 7,209 7,209
000 Council General (55,973) (25,142)
3900 Inter‐fund Transfers (55,973) (29,697)
168,226 222,576
INCREASE/DECREASE IN TEMPORARILY RESTRICTED NET ASSETS 64,664 23,749
000 Council General 221,906 221,289
013 FOS (62,499) (62,499)
3005 Net Assets‐Friends of Scouting 159,406 158,790
000 Council General 26 26
3007 Net Assets‐Project Sales 26 12,826
3015 Net Assets‐Special Events 2,581 2,581
TOTAL TEMPORARILY RESTRICTED NET ASSETS 238,444 173,780
TOTAL ACCOUNTS PAYABLE
TOTAL OTHER DEFERRED REVENUE
TOTAL DEFERRED CAMP REVENUE
TOTAL UNRESTRICTED NET ASSETS
TOTAL DEFERRED ACTIVITY REVENUE
TOTAL OTHER CURRENT LIABILITIES
TOTAL CUSTODIAL ACCOUNTS
TOTAL TAXES AND BENEFITS WITHHELD
TOTAL ACCRUED EXPENSES
5/16/13As of March 2014 Page 4
Page 7
Sample General Ledger Report Council ‐ # Boy Scouts of America
Operating Fund Current Year
Budget Actual Over/Under Budget Actual Over/Under Budget
Net Direct Mail ‐ ‐
Friends of Scouting
FOS Contributions ‐ 10,653 10,653 474,000 441,653 (32,347) 474,000
Provision Uncoll FOS ‐ (15,343) (15,343) (52,000) (64,148) (12,148) (52,000)
Net Friends of Scouting ‐ (4,690) (4,690) 422,000 377,505 (44,495) 422,000
Project Sales
Project Sales Contributions 2,088 2,500 412 33,250 35,000 1,750 33,250
Net Project Sales 2,088 2,500 412 33,250 35,000 1,750 33,250
Special Events
Special Event Contributions ‐ 9,395 9,395 126,100 126,056 (44) 126,100
Spec Event Fees Collected ‐ ‐ ‐ 2,500 ‐ (2,500) 2,500
Spec Event Cost Direct Benefit ‐ (5,489) (5,489) (40,655) (47,687) (7,032) (40,655)
Net Special Events ‐ 3,906 3,906 87,945 78,369 (9,576) 87,945
Legacies and Bequests
Legacies & Bequests Contributi ‐ ‐ ‐ ‐ 12,500 12,500 ‐
Net Legacies & Bequests ‐ ‐ ‐ ‐ 12,500 12,500 ‐
Foundations & Trusts
Foundation & Trust Contributio ‐ 12,460 12,460 87,000 141,555 54,555 87,000
Net Assets Released Found Trst ‐ 40,353 40,353 ‐ 40,353 40,353 ‐
Net Foundations & Trusts ‐ 52,813 52,813 87,000 181,908 94,908 87,000
Other Direct
Other Direct Contributions 125 1,150 1,025 1,500 10,250 8,750 1,500
Net Assets Release Other Direc ‐ 1,500 1,500 ‐ 1,500 1,500 ‐
Net Other Direct Contrib 125 2,650 2,525 1,500 11,750 10,250 1,500
Total Direct Support 2,213 57,178 54,965 631,695 697,031 65,336 631,695
Net Associated Org ‐ ‐
United Way
United Way Contributions ‐ 991 991 80,000 82,429 2,429 80,000
Net Assets Released United Way ‐ ‐ ‐ 72,119 72,288 169 72,119
Net United Way ‐ 991 991 152,119 154,717 2,598 152,119
NetUnassociated Org ‐ ‐
Net Other Direct Contrib ‐ ‐
Government Grants/Fees ‐ ‐
Total Indirect Support ‐ 991 991 152,119 154,717 2,598 152,119
Sales of Supplies ‐ Net
Sale of Supplies Gross 924 565 (359) 11,000 6,422 (4,578) 11,000
Sale of Supplies Cost of Goods (605) (374) 231 (7,150) (4,043) 3,107 (7,150)
Net Sale of Scouting Supplies 319 191 (128) 3,850 2,379 (1,471) 3,850
Product Sales
Product Sales ‐ 6,692 6,692 1,363,400 1,376,948 13,548 1,363,400
Product Sales Cost of Goods ‐ (31,728) (31,728) (427,300) (448,471) (21,171) (427,300)
Product Sales Unit Commissions ‐ (5,257) (5,257) (443,500) (439,672) 3,828 (443,500)
Net Product Sales ‐ (30,294) (30,294) 492,600 488,805 (3,795) 492,600
Investment Income
Investment Income Current 17,424 41,360 23,936 62,135 85,783 23,648 62,135
Investment Income 17,424 41,360 23,936 62,135 85,783 23,648 62,135
Realized Invest Gain/Loss ‐ ‐
Unrealized Gain/Loss on Invest
Unrealized Gain/Loss ‐ (3,728) (3,728) ‐ (3,728) (3,728) ‐
Standard Statement of Budgeted Operations ‐ Unrestricted
Current Period Year to Date
Direct Support
Support and Revenue
Period Ending: December 31, 2012
Indirect Support
Revenue
4/23/13As of March 2014 Page 5
Page 8
Sample General Ledger Report Council ‐ # Boy Scouts of America
Operating Fund Current Year
Budget Actual Over/Under Budget Actual Over/Under Budget
Standard Statement of Budgeted Operations ‐ Unrestricted
Current Period Year to Date
Period Ending: December 31, 2012
Unrealized Invest Gain/Loss ‐ (3,728) (3,728) ‐ (3,728) (3,728) ‐
Camping
Camp Revenues 5,048 21,493 16,445 480,945 483,086 2,141 480,945
Camp Trading Post Sales ‐ ‐ ‐ 68,000 58,048 (9,952) 68,000
Camp TP Cost of Goods Sold ‐ ‐ ‐ (51,500) (45,831) 5,669 (51,500)
Net Camping Revenue 5,048 21,493 16,445 497,445 495,304 (2,141) 497,445
Activities
Activity Revenues 3,800 1,121 (2,679) 146,800 161,017 14,217 146,800
Activity Trading Post Sales ‐ 40 40 10,000 13,479 3,479 10,000
Activity TP Sales Cost of Gds ‐ ‐ ‐ (7,000) (13,306) (6,306) (7,000)
Net Activity Revenue 3,800 1,161 (2,639) 149,800 161,190 11,390 149,800
Other Revenue 3,375 4,928 1,553 39,850 32,803 (7,047) 39,850
Total Revenue 29,966 35,111 5,145 1,245,680 1,262,536 16,856 1,245,680
32,179 93,280 61,101 2,029,494 2,114,285 84,791 2,029,494
Employee Compensation
Salaries 66,516 63,957 (2,559) 950,665 978,902 28,237 950,665
Employee Benefits 10,308 9,532 (776) 123,267 134,892 11,625 123,267
Payroll Taxes Expense 5,510 4,943 (567) 82,900 87,728 4,828 82,900
Total Employee Compensation 82,334 78,432 (3,902) 1,156,832 1,201,522 44,690 1,156,832
Other Expenses
Professional Fees 1,735 971 (764) 31,270 31,055 (215) 31,270
Program & Other Supplies 6,666 3,939 (2,727) 299,485 295,386 (4,099) 299,485
Telephone & Commincations Exp 1,535 2,632 1,097 18,855 19,604 749 18,855
Postage & Shipping Expense 936 44 (892) 20,615 17,811 (2,804) 20,615
Occupancy Expense 7,578 8,604 1,026 131,992 129,047 (2,945) 131,992
Rental & Maintenance of Equip 1,209 3,126 1,917 19,995 29,514 9,519 19,995
Publication & Media Expense 43 2,097 2,054 36,390 29,817 (6,573) 36,390
Travel Expense 6,548 3,964 (2,584) 94,386 95,566 1,180 94,386
Conferences and Meeting Exp 462 (409) (871) 21,890 16,341 (5,549) 21,890
Specific Assistance to Individ 5,091 31,962 26,871 60,200 106,985 46,785 60,200
Recognition & Awards Expense 217 (6,858) (7,075) 56,375 59,064 2,689 56,375
Interest Expense 500 332 (168) 2,750 2,035 (715) 2,750
Insurance Expense 1,282 794 (488) 38,995 33,600 (5,395) 38,995
Other Expenses 774 1,297 523 11,818 7,996 (3,822) 11,818
National Charter and Serv Fees 2,301 898 (1,403) 27,646 29,135 1,489 27,646
Total Other Expenses 36,877 53,393 16,516 872,662 902,957 30,295 872,662
119,211 131,825 12,614 2,029,494 2,104,479 74,985 2,029,494
(87,032) (38,545) 48,487 ‐ 9,806 9,806 ‐
Unrestricted Net Assets ‐ Beginning of Year 222,576
Change in Net Assets from Operations (87,032) (38,545) 48,487 ‐ 9,806 9,806 ‐
Adjustments to Net Assets ‐ ‐
Transfers between Funds ‐ 7,530 7,530 ‐ (55,973) (55,973) ‐
(87,032) (31,015) 56,017 ‐ (46,167) (46,167) ‐
176,409 (46,167)
Expenses
Unrestricted Net Assets ‐ End of Period
Change in Unrestricted Net Assets
Surplus (Deficit) UR Revenue/Expense
Net Assets Summary
Total Support and Revenue
Total Expenses
4/23/13As of March 2014 Page 6
Page 9
Sample General Ledger Report Council ‐ # Boy Scouts of America
Operating Fund Current Year
Account Project Project Name / Account Name Budget Actual Last Year Budget Actual Last Year Budget
013 FOS ‐ 10,653 16,983 474,000 441,653 437,856 474,000
4001 Contributions‐FOS ‐ 10,653 16,983 474,000 441,653 437,856 474,000
013 FOS ‐ (15,343) (24,162) (52,000) (64,148) (70,534) (52,000)
4069 Prov for Unc‐FOS ‐ (15,343) (24,162) (52,000) (64,148) (70,534) (52,000)
‐ (4,690) (7,179) 422,000 377,505 367,322 422,000
580 Special Activities 2,088 2,500 8,333 31,250 35,000 37,500 31,250
4071 Contributions‐Project Sales 2,088 2,500 3,533 33,250 35,000 45,500 33,250
2,088 2,500 3,533 33,250 35,000 45,500 33,250
011 Special Event 1 ‐ ‐ (600) 18,000 11,600 17,700 18,000
015 Special Event 2 ‐ ‐ 1,800 32,000 48,740 38,950 32,000
4251 Cost‐DB‐SE‐Meals ‐ (4,225) (585) (22,700) (14,952) (10,014) (22,700)
111 Speical Event 3 ‐ ‐ ‐ (5,000) (3,950) (5,720) (5,000)
4401 Contribution‐Found & Trusts ‐ 12,460 70,076 87,000 141,555 134,398 87,000
311 Camping ‐ 21,133 ‐ ‐ 21,133 ‐ ‐
3625 Reclass‐Foundations & Trusts ‐ 40,353 ‐ ‐ 40,353 ‐ ‐
‐ 52,813 70,076 87,000 181,908 134,398 87,000
000 Council General ‐ ‐ ‐ ‐ 150 103 ‐
3630 Reclass‐Other Direct Income ‐ 1,500 4,854 ‐ 1,500 32,886 ‐
125 2,650 7,799 1,500 11,750 40,017 1,500
2,213 57,178 96,774 631,695 697,031 678,237 631,695
000 Council General ‐ 991 5,995 80,000 82,429 99,591 80,000
4701 Contributions‐United Way‐Alloc ‐ 991 5,995 80,000 82,429 99,591 80,000
‐ 991 5,995 152,119 154,717 172,887 152,119
2,213 58,169 102,769 783,814 851,748 851,124 783,814
014 Trading Post 924 565 (8,560) 11,000 6,413 160,830 11,000
6301 Sale of Goods‐Non taxable 924 565 (8,560) 11,000 6,422 160,830 11,000
014 Trading Post (605) (374) (301) (7,150) (4,043) (114,383) (7,150)
6351 Cost of Goods Sold‐Supplies (605) (374) (301) (7,150) (4,043) (114,383) (7,150)
319 191 (8,861) 3,850 2,379 46,447 3,850
991 Fall Popcorn Sale ‐ 6,692 545 1,227,200 1,250,290 1,225,543 1,227,200
991 Fall Popcorn Sale ‐ (31,728) (22,596) (381,000) (408,357) (393,148) (381,000)
991 Fall Popcorn Sale ‐ (5,257) (524) (399,000) (396,395) (389,083) (399,000)
993 Spring Product Sale ‐ ‐ ‐ (44,500) (43,276) (39,531) (44,500)
6471 Unit Commissions Paid ‐ (5,257) (524) (443,500) (439,672) (428,615) (443,500)
‐ (30,294) (22,576) 492,600 488,805 485,787 492,600
000 Council General ‐ 14 ‐ ‐ 76 ‐ ‐
045 Trusts ‐ ‐ 32,000 ‐ ‐ 32,000 ‐
3660 Reclass‐Investment Revenues ‐ ‐ 32,000 ‐ ‐ 32,000 ‐
17,424 41,360 63,870 62,135 85,783 124,980 62,135
712 Pine Day Camp ‐ 273 290 4,500 4,961 4,945 4,500
713 County Day Camp ‐ ‐ 113 5,500 6,122 5,575 5,500
6701 Camp‐Fees 1,477 23,162 31,917 425,070 443,011 406,831 425,070
511 Badge Day ‐ ‐ ‐ 2,100 945 922 2,100
512 Adventure Day ‐ ‐ ‐ 600 1,230 630 600
3,375 4,928 3,700 39,850 32,803 9,480 39,850
29,966 35,141 97,159 1,245,330 1,267,507 1,281,803 1,245,330
32,179 93,310 199,928 2,029,144 2,119,256 2,132,927 2,029,144
000 Council General 45,174 40,747 61,061 542,000 555,256 541,392 542,000
7002 Professional Salaries 51,168 50,839 73,777 613,840 639,718 644,503 613,840
000 Council General 15,174 13,117 20,369 182,000 177,893 175,477 182,000
7003 Staff Salaries 15,174 13,117 20,369 182,000 177,893 175,477 182,000
000 Council General ‐ ‐ ‐ ‐ ‐ 5,012 ‐
7009 Temporary Camp Salaries ‐ ‐ ‐ 165,810 177,556 190,173 165,810
66,516 63,957 94,146 941,735 978,902 998,737 941,735
000 Council General 10 11 12 120 142 136 120
10,308 9,532 9,740 123,267 134,892 130,506 123,267
000 Council General 4,277 3,869 6,058 51,225 53,252 53,653 51,225
5,510 4,943 8,195 82,900 87,728 99,526 82,900
000 Council General ‐ ‐ ‐ ‐ ‐ 293 ‐
Total Employee Benefits
Total Payroll Tax Expense
Total Salaries
Investment Income
TOTAL REVENUE
TOTAL SUPPORT AND REVENUE
Total Other Revenue
TOTAL SUPPORT
Sale of Supplies Net of Costs
Product Sales Net of Costs & Commissions
TOTAL INDIRECT SUPPORT
TOTAL DIRECT SUPPORT
Total Foundations & Trusts
Total Other Direct Contributions
Detailed Comparative Statement of Budgeted Operations ‐ Unrestricted
Current Period Year to Date
Period Ending: December 31, 2012
Total Friends of Scouting
Total Project Sales
5/16/2013 As of March 2014 Page 7
Page 10
Sample General Ledger Report Council ‐ # Boy Scouts of America
Operating Fund Current Year
Account Project Project Name / Account Name Budget Actual Last Year Budget Actual Last Year Budget
Detailed Comparative Statement of Budgeted Operations ‐ Unrestricted
Current Period Year to Date
Period Ending: December 31, 2012
7302 Employment Expense‐Relocation ‐ ‐ ‐ ‐ ‐ 293 ‐
‐ ‐ ‐ ‐ ‐ 293 ‐
82,334 78,432 112,081 1,147,902 1,201,522 1,229,061 1,147,902
510 District Dinner 300 ‐ ‐ 300 ‐ ‐ 300
511 Badge Day ‐ ‐ ‐ 800 6 ‐ 800
512 Adventure Day ‐ ‐ ‐ 300 301 276 300
8103 Supplies‐Program 3,848 2,111 1,274 142,845 134,526 145,974 142,845
510 District Dinner 1,700 ‐ 1,584 1,700 ‐ 1,584 1,700
511 Badge Day ‐ ‐ ‐ 350 312 541 350
512 Adventure Day ‐ ‐ ‐ 70 ‐ 48 70
8104 Supplies‐Food and Commissary 1,847 1,523 1,433 127,235 129,777 130,530 127,235
6,666 3,939 3,565 299,225 295,386 305,115 299,225
000 Council General ‐ 2,450 ‐ ‐ 26,060 ‐ ‐
312 High Adventure Programs ‐ ‐ ‐ ‐ 22 ‐ ‐
923 Special Camp Programs ‐ ‐ ‐ ‐ 94 ‐ ‐
8414 Other Occupancy Expenses 423 938 699 6,985 8,789 11,486 6,985
7,578 8,604 9,063 131,992 129,047 124,390 131,992
000 Council General 1,125 1,134 1,653 13,500 13,302 13,777 13,500
013 FOS ‐ ‐ ‐ ‐ 120 ‐ ‐
1,209 3,126 (23,243) 19,995 30,407 22,821 19,995
013 FOS ‐ ‐ ‐ 6,000 5,091 ‐ 6,000
015 Speical Event 2 ‐ ‐ ‐ 4,000 ‐ 3,550 4,000
027 Membership ‐ ‐ ‐ ‐ 325 ‐ ‐
8702 Gas and Oil ‐ 149 ‐ 5,450 7,247 5,185 5,450
000 Council General ‐ ‐ ‐ 500 180 114 500
8703 Vehicles repairs 300 ‐ 61 5,650 3,019 5,190 5,650
000 Council General ‐ ‐ ‐ 100 99 99 100
6,548 3,964 6,679 94,386 95,566 92,583 94,386
000 Council General ‐ 51 ‐ ‐ 164 54 ‐
038 Traditional Registration ‐ 19,371 25 5,000 22,945 3,813 5,000
528 Scout Reach ‐ 365 545 35,000 41,038 36,170 35,000
8908 Individual Assistance‐Uniforms 30 147 ‐ 850 185 671 850
000 Council General ‐ 10,864 18,965 ‐ 10,864 19,197 ‐
8910 Individual Assist‐Individual Assistanc ‐ 10,864 18,965 ‐ 10,964 19,922 ‐
5,091 31,962 22,340 60,200 106,985 87,944 60,200
311 Camping ‐ ‐ ‐ 650 896 560 650
9152 Recognitions‐‐Volunteers ‐ ‐ 528 6,525 8,674 9,563 6,525
311 Camping ‐ ‐ ‐ ‐ 1,655 ‐ ‐
9153 Recognitions‐‐Youth 217 365 1,097 4,725 12,322 8,162 4,725
000 Council General 337 (196) 116 4,000 2,673 1,929 4,000
301 General Program 256 250 250 2,995 2,995 2,995 2,995
1,282 794 1,106 38,995 33,600 37,605 38,995
2,301 898 2,103 27,646 29,135 27,980 27,646
36,877 53,393 58,074 872,277 903,850 898,425 872,277
119,211 131,825 170,156 2,020,179 2,105,372 2,127,486 2,020,179
(87,032) (38,515) 29,772 8,965 13,884 5,441 8,965
000 Council General ‐ ‐ (25,142) ‐ (55,973) (25,142) ‐
990 Camping Director ‐ 7,530 5,262 ‐ ‐ (4,555) ‐
3900 Inter‐fund Transfers ‐ 7,530 (19,880) ‐ (55,973) (29,697) ‐
‐ 7,530 (19,880) ‐ (55,973) (29,697) ‐
‐‐‐ End of Statemnent ‐‐‐
Total Transfers To/From Other Funds
TOTAL OTHER EXPENSES
TOTAL EXPENSES
SURPLUS (Deficit) UR REVENUE/EXPENSE
Total National Charter & Service Fees
Insurance Coverage
Total Insurance Coverage
Conferences & Meetings
Assistance to Individuals
Total Assistance to Individuals
Recognition & Awards
Total Rental & Maintenance of Equipment
Publication & Media Services
Total Travel & Living
Occupancy & Utilities
Total Occupancy & Utilities
Rental & Maintenance of Equipment
Total Program & Other Supplies
TOTAL EMPLOYEE COMPENSATION
Total Employee Related Expenses
5/16/2013 As of March 2014 Page 8
Page 11
Sample General Ledger Report Council ‐ # Boy Scouts of America
Operating Fund Current Year
Budget Actual Last Year Budget Actual Last Year Budget
Net Direct Mail
Friends of Scouting
FOS Contributions ‐ 10,653 16,983 474,000 441,653 437,856 474,000
Provision Uncoll FOS ‐ (15,343) (24,162) (52,000) (64,148) (70,534) (52,000)
Net Friends of Scouting ‐ (4,690) (7,179) 422,000 377,505 367,322 422,000
Project Sales
Project Sales Contributions 2,088 2,500 3,533 33,250 35,000 45,500 33,250
Net Project Sales 2,088 2,500 3,533 33,250 35,000 45,500 33,250
Special Events
Special Event Contributions ‐ 9,395 23,638 126,100 126,056 129,133 126,100
Spec Event Prov Uncollectible ‐ ‐ (95) ‐ ‐ (109) ‐
Spec Event Fees Collected ‐ ‐ ‐ 2,500 ‐ 550 2,500
Spec Event Cost Direct Benefit ‐ (5,489) (999) (40,655) (47,687) (38,613) (40,655)
Net Special Events ‐ 3,906 22,544 87,945 78,369 90,962 87,945
Legacies and Bequests
Legacies & Bequests Contributi ‐ ‐ ‐ ‐ 12,500 ‐ ‐
Net Legacies & Bequests ‐ ‐ ‐ ‐ 12,500 ‐ ‐
Foundations & Trusts
Foundation & Trust Contributio ‐ 12,460 70,076 87,000 141,555 134,398 87,000
Net Assets Released Found Trst ‐ 40,353 ‐ ‐ 40,353 ‐ ‐
Net Foundations & Trusts ‐ 52,813 70,076 87,000 181,908 134,398 87,000
Other Direct
Other Direct Contributions 125 1,150 2,945 1,500 10,250 7,131 1,500
Net Assets Release Other Direc ‐ 1,500 4,854 ‐ 1,500 32,886 ‐
Net Other Direct Contrib 125 2,650 7,799 1,500 11,750 40,017 1,500
Total Direct Support 2,213 57,178 96,774 631,695 697,031 678,200 631,695
Net Associated Org
United Way
United Way Contributions ‐ 991 5,995 80,000 82,429 99,591 80,000
Net Assets Released United Way ‐ ‐ ‐ 72,119 72,288 69,696 72,119
Net United Way ‐ 991 5,995 152,119 154,717 169,287 152,119
NetUnassociated Org
Net Other Direct Contrib
Government Fees and Grants
Government Fees Grants Gross ‐ ‐ ‐ ‐ ‐ 3,600 ‐
Government Grants/Fees ‐ ‐ ‐ ‐ ‐ 3,600 ‐
Total Indirect Support ‐ 991 5,995 152,119 154,717 172,887 152,119
Sales of Supplies ‐ Net
Sale of Supplies Gross 924 565 (8,560) 11,000 6,422 160,830 11,000
Sale of Supplies Cost of Goods (605) (374) (301) (7,150) (4,043) (114,383) (7,150)
Net Sale of Scouting Supplies 319 191 (8,861) 3,850 2,379 46,447 3,850
Product Sales
Product Sales ‐ 6,692 545 1,363,400 1,376,948 1,338,924 1,363,400
Product Sales Cost of Goods ‐ (31,728) (22,596) (427,300) (448,471) (424,522) (427,300)
Product Sales Unit Commissions ‐ (5,257) (524) (443,500) (439,672) (428,615) (443,500)
Net Product Sales ‐ (30,294) (22,576) 492,600 488,805 485,787 492,600
Investment Income
Investment Income Current 17,424 41,360 31,870 62,135 85,783 92,980 62,135
Net Assets Released Invest Inc ‐ ‐ 32,000 ‐ ‐ 32,000 ‐
Period Ending: December 31, 2012
Indirect Support
Revenue
Comparative Statement of Budgeted Operations ‐ Unrestricted
Current Period Year to Date
Direct Support
Support and Revenue
4/23/13As of March 2014 Page 9
Page 12
Sample General Ledger Report Council ‐ # Boy Scouts of America
Operating Fund Current Year
Budget Actual Last Year Budget Actual Last Year Budget
Period Ending: December 31, 2012
Comparative Statement of Budgeted Operations ‐ Unrestricted
Current Period Year to Date
Investment Income 17,424 41,360 63,870 62,135 85,783 124,980 62,135
Realized Invest Gain/Loss
Unrealized Gain/Loss on Invest
Unrealized Gain/Loss ‐ (3,728) ‐ ‐ (3,728) ‐ ‐
Unrealized Invest Gain/Loss ‐ (3,728) ‐ ‐ (3,728) ‐ ‐
Camping
Camp Revenues 5,048 21,493 33,922 480,945 483,086 444,080 480,945
Camp Trading Post Sales ‐ ‐ ‐ 68,000 58,048 62,006 68,000
Camp TP Cost of Goods Sold ‐ ‐ 11,989 (51,500) (45,831) (36,533) (51,500)
Net Camping Revenue 5,048 21,493 45,911 497,445 495,304 469,553 497,445
Activities
Activity Revenues 3,800 1,121 15,115 146,800 161,017 153,392 146,800
Activity Trading Post Sales ‐ 40 ‐ 10,000 13,479 12,570 10,000
Activity TP Sales Cost of Gds ‐ ‐ ‐ (7,000) (13,306) (10,615) (7,000)
Net Activity Revenue 3,800 1,161 15,115 149,800 161,190 155,347 149,800
Other Revenue 3,375 4,928 3,700 39,850 32,803 9,480 39,850
Total Revenue 35,111 97,159 1,245,680 1,262,536 1,291,594 1,245,680
2,213 93,280 199,928 2,029,494 2,114,285 2,142,680 2,029,494
Employee Compensation
Salaries 66,516 63,957 94,146 950,665 978,902 998,737 950,665
Employee Benefits 10,308 9,532 9,740 123,267 134,892 130,506 123,267
Payroll Taxes Expense 5,510 4,943 8,195 82,900 87,728 99,526 82,900
Employee Related Expenses ‐ ‐ ‐ ‐ ‐ 293 ‐
Total Employee Compensation 82,334 78,432 112,081 1,156,832 1,201,522 1,229,061 1,156,832
Other Expenses
Professional Fees 1,735 971 496 31,270 31,055 26,402 31,270
Program & Other Supplies 6,666 3,939 3,565 299,485 295,386 312,263 299,485
Telephone & Commincations Exp 1,535 2,632 1,727 18,855 19,604 15,533 18,855
Postage & Shipping Expense 936 44 65 20,615 17,811 25,046 20,615
Occupancy Expense 7,578 8,604 9,063 131,992 129,047 125,994 131,992
Rental & Maintenance of Equip 1,209 3,126 (23,243) 19,995 29,514 22,861 19,995
Publication & Media Expense 43 2,097 2,985 36,390 29,817 29,191 36,390
Travel Expense 6,548 3,964 6,679 94,386 95,566 92,583 94,386
Conferences and Meeting Exp 462 (409) 425 21,890 16,341 26,165 21,890
Specific Assistance to Individ 5,091 31,962 22,340 60,200 106,985 87,944 60,200
Recognition & Awards Expense 217 (6,858) 30,417 56,375 59,064 63,214 56,375
Interest Expense 500 332 2,438 2,750 2,035 3,045 2,750
Insurance Expense 1,282 794 1,106 38,995 33,600 37,605 38,995
Other Expenses 774 1,297 (2,091) 11,818 7,996 11,843 11,818
National Charter and Serv Fees 2,301 898 2,103 27,646 29,135 27,980 27,646
Total Other Expenses 36,877 53,393 58,074 872,662 902,957 907,668 872,662
119,211 131,825 170,156 2,029,494 2,104,479 2,136,730 2,029,494
(116,998) (38,545) 29,772 ‐ 9,806 5,950 ‐
Unrestricted Net Assets ‐ Beginning of Year 222,576 246,322
Change in Net Assets from Operations (116,998) (38,545) 29,772 ‐ 9,806 5,950 ‐
Expenses
Surplus (Deficit) UR Revenue/Expense
Net Assets Summary
Total Support and Revenue
Total Expenses
4/23/13As of March 2014 Page 10
Page 13
Sample General Ledger Report Council ‐ # Boy Scouts of America
Operating Fund Current Year
Budget Actual Last Year Budget Actual Last Year Budget
Period Ending: December 31, 2012
Comparative Statement of Budgeted Operations ‐ Unrestricted
Current Period Year to Date
Adjustments to Net Assets ‐ (36,555) ‐ ‐
Transfers between Funds ‐ 7,530 (19,880) ‐ (55,973) (29,697) ‐
(116,998) (31,015) (26,663) ‐ (46,167) (23,746) ‐
176,409 222,576
‐‐‐‐‐‐‐‐‐ End of Statement ‐‐‐‐‐‐‐
Unrestricted Net Assets ‐ End of Period
Change in Unrestricted Net Assets
4/23/13As of March 2014 Page 11
Page 14
Sample General Ledger Report Council ‐ # Boy Scouts of America
Management Format
2012 2011 2012 2011 2012 2011 2012 2011
Direct Support
Total Direct Mail
Friends of Scouting
FOS Contributions 441,653 437,856 0 0 0 0 441,653 437,856
Provision Uncoll FOS ‐64,148 ‐70,534 0 0 0 0 ‐64,148 ‐70,534
Total Friends of Scouting 377,505 367,322 0 0 0 0 377,505 367,322
Project Sales
Project Sales Contributions 35,000 45,500 0 0 0 0 35,000 45,500
Total Project Sales 35,000 45,500 0 0 0 0 35,000 45,500
Total Capital Campaign
Special Events
Special Event Contributions 126,056 129,133 0 0 0 0 126,056 129,133
Spec Event Prov Uncollectible 0 ‐109 0 0 0 0 0 ‐109
Spec Event Fees Collected 0 550 0 0 0 0 0 550
Spec Event Cost Direct Benefit ‐47,687 ‐38,613 0 0 0 0 ‐47,687 ‐38,613
Total Special Events 78,369 90,962 0 0 0 0 78,369 90,962
Legacies and Bequests
Legacies & Bequests Contributi 12,500 0 0 0 0 0 12,500 0
Total Legacies and Bequests 12,500 0 0 0 0 0 12,500 0
Foundations & Trusts
Foundation & Trust Contributio 141,555 134,398 0 0 0 0 141,555 134,398
Net Assets Released Found Trst 40,353 0 0 0 0 0 40,353 0
Total Foundations and Trusts 181,908 134,398 0 0 0 0 181,908 134,398
Other Direct
Other Direct Contributions 10,250 7,131 0 284 12,715 2,798 22,965 10,213
Net Assets Release Other Direc 1,500 32,886 0 0 0 0 1,500 32,886
Total Other Direct 11,750 40,017 0 284 12,715 2,798 24,465 43,099
Total Direct Support 697,031 678,200 0 284 12,715 2,798 709,746 681,281
Indirect Support
Total Associated Organizations
United Way
United Way Contributions 82,429 99,591 0 0 0 0 82,429 99,591
Net Assets Released United Way 72,288 69,696 0 0 0 0 72,288 69,696
Total United Way 154,717 169,287 0 0 0 0 154,717 169,287
Total Unassociated Orgnaizations
Total Other Indirect
Government Fees and Grants
Government Fees Grants Gross 0 3,600 0 0 0 0 0 3,600
Total Government Fees and Grants 0 3,600 0 0 0 0 0 3,600
Total Indirect 154,717 172,887 0 0 0 0 154,717 172,887
Sales of Supplies ‐ Net
Sale of Supplies Gross 6,422 160,830 0 0 0 0 6,422 160,830
Sale of Supplies Cost of Goods ‐4,043 ‐114,383 0 0 0 0 ‐4,043 ‐114,383
Total Sale of Supplies 2,379 46,447 0 0 0 0 2,379 46,447
Product Sales
Product Sales 1,376,948 1,338,924 0 0 0 0 1,376,948 1,338,924
Product Sales Cost of Goods ‐448,471 ‐424,522 0 0 0 0 ‐448,471 ‐424,522
Product Sales Unit Commissions ‐439,672 ‐428,615 0 0 0 0 ‐439,672 ‐428,615
Total Product Sales 488,805 485,787 0 0 0 0 488,805 485,787
Investment Income
Investment Income Current 85,783 92,980 208 ‐1,083 ‐50,066 ‐35,371 35,925 56,526
Net Assets Released Invest Inc 0 32,000 0 0 0 0 0 32,000
Statement of Activities and Changes in Net Assets
Support and Revenue
Change in Unrestricted Net Assets
Total of All Funds
Period Ending: December 31, 2012
Operating Fund Capital Fund Endowment Fund
4/23/13 As of March 2014 Page 12
Page 15
Sample General Ledger Report Council ‐ # Boy Scouts of America
Management Format
2012 2011 2012 2011 2012 2011 2012 2011
Statement of Activities and Changes in Net Assets
Total of All Funds
Period Ending: December 31, 2012
Operating Fund Capital Fund Endowment Fund
Total Investment Income 85,783 124,980 208 ‐1,083 ‐50,066 ‐35,371 35,925 88,526
Total Realized Gain/Loss on Investing 0 0 0 0 436,055 21,173 436,055 21,173
Unrealized Gain/Loss on Invest
Unrealized Gain/Loss ‐3,728 0 ‐30,189 ‐10,799 ‐583,229 ‐213,547 ‐617,145 ‐224,345
Total Unrealized Gain/Loss on Investing ‐3,728 0 ‐30,189 ‐10,799 ‐583,229 ‐213,547 ‐617,145 ‐224,345
Camping
Camp Revenues 483,086 444,080 0 0 0 0 483,086 444,080
Camp Trading Post Sales 58,048 62,006 0 0 0 0 58,048 62,006
Camp TP Cost of Goods Sold ‐45,831 ‐36,533 0 0 0 0 ‐45,831 ‐36,533
Total Camping 495,304 469,553 0 0 0 0 495,304 469,553
Activities
Activity Revenues 161,017 153,392 0 0 0 0 161,017 153,392
Activity Trading Post Sales 13,479 12,570 0 0 0 0 13,479 12,570
Activity TP Sales Cost of Gds ‐13,306 ‐10,615 0 0 0 0 ‐13,306 ‐10,615
Total Activities 161,190 155,347 0 0 0 0 161,190 155,347
Total Other Revenue 32,803 9,480 935 7,680 0 1,666 33,738 18,826
Total Revenue 1,262,536 1,291,594 ‐29,046 ‐4,202 ‐197,239 ‐226,079 1,036,251 1,061,313
Total Support and Revenue 2,114,285 2,142,680 ‐29,046 ‐3,919 ‐184,524 ‐223,280 1,900,714 1,915,481
Expenses
Employee Compensation
Salaries 978,902 998,737 0 0 46,365 45,500 1,025,267 1,044,237
Employee Benefits 134,892 130,506 0 0 11,995 10,654 146,887 141,159
Payroll Taxes Expense 87,728 99,526 0 0 3,260 3,460 90,988 102,986
Employee Related Expenses 0 293 0 0 0 0 0 293
Total Employee Compensation 1,201,522 1,229,061 0 0 61,621 59,614 1,263,143 1,288,675
Other Expenses
Professional Fees 31,055 26,402 1,098 2,438 21,379 20,509 53,533 49,349
Program & Other Supplies 295,386 312,263 ‐688 1,883 0 0 294,698 314,146
Telephone & Commincations Exp 19,604 15,533 0 0 0 0 19,604 15,533
Postage & Shipping Expense 17,811 25,046 0 0 0 0 17,811 25,046
Occupancy Expense 129,047 125,994 9,064 1,629 0 0 138,110 127,623
Rental & Maintenance of Equip 29,514 22,861 3,687 23,079 0 23 33,201 45,963
Publication & Media Expense 29,817 29,191 0 0 83 114 29,899 29,305
Travel Expense 95,566 92,583 4,220 0 0 0 99,786 92,583
Conferences and Meeting Exp 16,341 26,165 0 0 0 634 16,341 26,799
Specific Assistance to Individ 106,985 87,944 0 0 0 0 106,985 87,944
Recognition & Awards Expense 59,064 63,214 0 0 217 188 59,282 63,402
Interest Expense 2,035 3,045 0 0 0 0 2,035 3,045
Insurance Expense 33,600 37,605 0 0 0 0 33,600 37,605
Other Expenses 7,996 11,843 ‐39 50,000 600 25,043 8,558 86,886
Depreciation & Amortization Ex 0 0 124,237 72,789 0 0 124,237 72,789
National Charter and Serv Fees 29,135 27,980 0 0 0 0 29,135 27,980
Total Other Expenses 902,957 907,668 141,579 151,818 22,280 46,511 1,066,815 1,105,997
Total Expenses 2,104,479 2,136,730 141,579 151,818 83,900 106,125 2,329,958 2,394,673
Inc/Dec in Unrestricted Net Assets 9,806 5,950 ‐170,625 ‐155,737 ‐268,425 ‐329,405 ‐429,244 ‐479,192
4/23/13 As of March 2014 Page 13
Page 16
Sample General Ledger Report Council ‐ # Boy Scouts of America
Management Format
2012 2011 2012 2011 2012 2011 2012 2011
Statement of Activities and Changes in Net Assets
Total of All Funds
Period Ending: December 31, 2012
Operating Fund Capital Fund Endowment Fund
Direct Support
Total Direct Mail
Friends of Scouting
FOS Contributions 2,000 645 0 0 0 0 2,000 645
Provision Uncoll FOS ‐223 ‐29 0 0 0 0 ‐223 ‐29
Total Friends of Scouting 1,777 616 0 0 0 0 1,777 616
Project Sales
Project Sales Contributions 0 ‐12,800 0 0 0 0 0 ‐12,800
Total Project Sales 0 ‐12,800 0 0 0 0 0 ‐12,800
Total Capital Campaign
Total Special Events
Total Legacies and Bequests
Total Foundations and Trusts
Other Direct
Other Direct Contributions 108,382 98,226 48,035 19,138 54,594 ‐264,500 211,012 ‐147,135
Net Assets Release Other Direc ‐41,853 ‐32,886 0 0 0 0 ‐41,853 ‐32,886
Total Other Direct 66,530 65,340 48,035 19,138 54,594 ‐264,500 169,159 ‐180,021
Total Direct Support 68,307 53,157 48,035 19,138 54,594 ‐264,500 170,937 ‐192,205
Indirect Support
Total Associated Organizations
United Way
United Way Contributions 68,645 72,288 0 0 0 0 68,645 72,288
Net Assets Released United Way ‐72,288 ‐69,696 0 0 0 0 ‐72,288 ‐69,696
Total United Way ‐3,643 2,592 0 0 0 0 ‐3,643 2,592
Total Unassociated Orgnaizations
Total Other Indirect
Total Government Fees and Grants
Total Indirect Support ‐3,643 2,592 0 0 0 0 ‐3,643 2,592
Investment Income
Investment Income Current 0 0 5,745 4,355 56,254 44,875 61,999 49,230
Net Assets Released Invest Inc 0 ‐32,000 0 0 0 0 0 ‐32,000
Total Investment Income 0 ‐32,000 5,745 4,355 56,254 44,875 61,999 17,230
Total Realized Gain/Loss on Investing 0 0 43,813 2,147 411,361 24,891 455,174 27,038
Unrealized Gain/Loss on Invest
Unrealized Gain/Loss 0 0 0 0 0 300,416 0 300,416
Total Unrealized Gain/Loss on Investing 0 0 0 0 0 300,416 0 300,416
Total Revenue 0 ‐32,000 49,558 6,502 467,614 370,182 517,173 344,684
Total Support and Revenue 64,664 23,749 97,594 25,641 522,208 105,682 684,466 155,071
Inc/Dec in Temporarily Restricted Net Assets 64,664 23,749 97,594 25,641 522,208 105,682 684,466 155,071
Support and Revenue
Change in Temporarily Restricted Net Assets
4/23/13 As of March 2014 Page 14
Page 17
Sample General Ledger Report Council ‐ # Boy Scouts of America
Management Format
2012 2011 2012 2011 2012 2011 2012 2011
Statement of Activities and Changes in Net Assets
Total of All Funds
Period Ending: December 31, 2012
Operating Fund Capital Fund Endowment Fund
Direct Support
Total Direct Mail
Total Project Sales
Total Capital Campaign
Total Special Events
Total Legacies and Bequests
Total Foundations and Trusts
Other Direct
Other Direct Contributions 0 0 500 625 29,233 41,506 29,733 42,131
Total Other Direct 0 0 500 625 29,233 41,506 29,733 42,131
Total Direct Support 0 0 500 625 29,233 41,506 29,733 42,131
Indirect Support
Total Associated Organizations
Total United Way
Total Unassociated Orgnaizations
Total Other Indirect
Total Government Fees and Grants
Total Indirect Support 0 0 0 0 0 0 0 0
Total Investment Income
Total Realized Gain/Loss on Investing
Total Unrealized Gain/Loss on Investing
Total Revenue 0 0 0 0 0 0 0 0
Total Support and Revenue 0 0 500 625 29,233 41,506 29,733 42,131
Inc/Dec in Permanently Restricted Net Assets 0 0 500 625 29,233 41,506 29,733 42,131
Inc/Dec in Total Net Assets 74,470 29,699 ‐72,532 ‐129,471 283,017 ‐182,218 284,955 ‐281,990
Change in Permanently Restricted Net Assets
Support and Revenue
4/23/13 As of March 2014 Page 15
Page 18
Sample General Ledger Report Council ‐ # Boy Scouts of America
Management Format
2012 2011 2012 2011 2012 2011 2012 2011
Statement of Activities and Changes in Net Assets
Total of All Funds
Period Ending: December 31, 2012
Operating Fund Capital Fund Endowment Fund
Net Asset Summary
Unrestricted Net Asset Summary
UR Net Assets ‐ Beginning of Year 222,576 246,322 1,290,408 1,306,790 1,531,775 1,970,838 3,044,759 3,523,950
Change in UR Net Assets 9,806 5,950 ‐170,625 ‐155,737 ‐268,425 ‐329,405 ‐429,244 ‐479,192
Adjustments to UR Net Assets 0 0 0 0 0 0 0 0
Transfer of UR Net Assets ‐55,973 ‐29,697 ‐2,063 139,354 88,822 ‐109,658 30,787 0
Unrestricted Net Assets ‐ End of Period 176,409 222,576 1,117,719 1,290,408 1,352,172 1,531,775 2,646,301 3,044,759
Temp Restricted Net Asset Summary
TR Net Assets ‐ Beginning of Year 173,780 150,031 140,234 114,593 4,191,042 4,085,361 4,505,056 4,349,985
Change in TR Net Assets 64,664 23,749 97,594 25,641 522,208 105,682 684,466 155,071
Adjustments to TR Net Assets 0 0 0 0 0 0 0 0
Temp Restricted Net Assets ‐ End of Period 238,444 173,780 237,828 140,234 4,713,251 4,191,042 5,189,522 4,505,056
Perm Restricted Net Asset Summary
PR Net Assets ‐ Beginning of Year 0 0 119,284 118,659 1,173,564 1,132,058 1,292,848 1,250,717
Change in PR Net Assets 0 0 500 625 29,233 41,506 29,733 42,131
Adjustments to PR Net Assets 0 0 0 0 0 0 0 0
Perm Restricted Net Assets ‐ End of Period 0 0 119,784 119,284 1,202,796 1,173,564 1,322,581 1,292,848
Total Net Asset Summary
Total Net Assets ‐ Beginning of Year 396,356 396,354 1,549,926 1,540,043 6,896,380 7,188,256 8,842,662 9,124,652
Change in Total Net Assets 74,470 29,699 ‐72,532 ‐129,471 283,017 ‐182,218 284,955 ‐281,990
Adjustments to Total Net Assets 0 0 0 0 0 0 0 0
Transfer of Total Net Assets ‐55,973 ‐29,697 ‐2,063 139,354 88,822 ‐109,658 30,787 0
Total Net Assets ‐ End of Period 414,853 396,356 1,475,331 1,549,926 7,268,219 6,896,380 9,158,404 8,842,662
Schedule 1 ‐ Functional Expenses
Program Services 1,902,990 1,938,203 140,267 130,873 18,386 39,838 2,061,643 2,108,914
Support Services 172,354 170,546 1,312 20,945 65,514 66,287 239,180 257,779
Fundraising Expenses 60,256 63,354 562 8,976 63,804 62,582 124,622 134,912
Management/General Expenses 112,098 107,192 750 11,969 1,710 3,706 114,558 122,866
Total Functional Expenses 2,075,344 2,108,750 141,579 151,818 83,900 106,125 2,300,823 2,366,693
Per Cent of Functional Expense by Type:
Time Study Percentages used in Calculation: Program Services 89.60%
Program 86.00% Support Services 10.40%
Fundraising 6.00% Fundraising Expense 5.42%
Management/General 8.00% Management/General 4.98%
Net Assets Released ‐ Unrestricted 114,141 134,582 0 0 0 0 114,141 134,582
Net Assets Released ‐ Temporarily Restricted ‐114,141 ‐134,582 0 0 0 0 ‐114,141 ‐134,582
Net Assets Released ‐ Permanently Restricted 0 0 0 0 0 0 0 0
%,AFF,FDESCRIPTION 0 0 0 0 0 0 0 0
Total Change in Board Designated UR Net Assts
‐‐ End of Statement ‐‐
Schedule 3: Change in Unrestricted Net Assets Designated
Note: Total is exclusive of National Charter and Service Fees
Schedule 2 ‐ Total Net Assets Released
4/23/13 As of March 2014 Page 16
Page 19
Sample General Ledger Report Council ‐ # Boy Scouts of America
2012 2011 2012 2011 2012 2011 2012 2011
Change in Total Net Assets 66,287 29,699 (73,402) (129,471) 319,101 (182,218) 311,986 (281,990)
Adjustments to reconcile change in net asset to net cash provided (used) by operating activities from January 1 through this period.
Depreciation 78,443 72,789 78,443 72,789
Realized/unrealized (gains) losses on sale of fixed assets 45,795 ‐ 45,795 ‐
Realized/unrealized (gains) losses on sale of investments 3,728 ‐ (13,624) 8,652 (264,187) (132,933) (274,084) (124,281)
Adjustments for Changes in Assets and Liabilities
Accounts and Notes Receivable 22,103 (9,265) 29,754 10,799 583,229 217,798 635,086 219,332
Contributions Receivable (18,642) (28,941) (337) (8,974) (63,624) 364,395 (82,603) 326,480
Inventory 7,046 65,624 ‐ ‐ ‐ ‐ 7,046 65,624
Deferred Activity Expense (176,951) (243) ‐ ‐ ‐ ‐ (176,951) (243)
Deferred Camp Expense ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Deferred Special Event Expense ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Prepaid Expenses (4,946) 13,164 ‐ ‐ ‐ ‐ (4,946) 13,164
Other Assets ‐ ‐ ‐ ‐ (6,804) (1,150,564) (6,804) (1,150,564)
Accounts Payable 72,117 (16,155) (1,445) 1,445 (23) 23 70,650 (14,688)
Accrued Expenses 8,179 (6,303) 870 55,621 (15,209) (5,296) (6,160) 44,022
Taxes and Benefits Withheld 1,331 (1,045) ‐ ‐ ‐ ‐ 1,331 (1,045)
Other Liabilities 1,103 6,013 ‐ ‐ ‐ ‐ 1,103 6,013
Custodian Accounts 8,637 (1,374) ‐ ‐ ‐ ‐ 8,637 (1,374)
Deferred Activity Revenue 165,353 22,804 ‐ ‐ ‐ ‐ 165,353 22,804
Deferred Camp Revenue (640) (2,640) ‐ ‐ ‐ ‐ (640) (2,640)
Deferred Special Event Revenue ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Other Deferred Revenue 7,500 ‐ ‐ ‐ ‐ ‐ 7,500 ‐
Contributions Restricted for Long‐Term Purposes ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Income Reinvested for LT Purpose ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Net Cash Provided/(Used) by Operating Activities 162,205 71,339 66,053 10,860 552,483 (888,796) 780,742 (806,597)
Cash Flows from Investing Activities
Proceeds from Sale of Investments ‐ ‐ ‐ ‐ ‐ 175,941 ‐ 175,941
Purchase of Investments (10,511) ‐ (29,319) (12,146) (434,690) ‐ (474,521) (12,146)
Proceeds from Sale of Property and Equipment ‐ ‐ ‐ ‐
Purchase of Property and Equipment (84,220) (125,609) (84,220) (125,609)
Net Cash Provided/(Used) by Investing Activities (10,511) ‐ (113,539) (137,756) (434,690) 175,941 (558,741) 38,185
Cash Flows from Financing Activities
Proceeds from Borrowing ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Curtailments of Borrowing ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Net Asset Adjustments ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Contributions Restricted for Long‐Term Purposes ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Transfers IN (55,973) (29,697) (2,063) 139,354 58,036 (109,658)
Transfers OUT ‐ ‐ ‐ ‐ ‐ ‐
NET OF TRANSFERS (55,973) (29,697) (2,063) 139,354 58,036 (109,658) (0) ‐
Proceeds from Interfund Loans (1,941) (436) 1,941 252 ‐ 184
Curtailments of Interfund Loans ‐ ‐ ‐ ‐ ‐ ‐
NET OF INTER‐FUND LOANS (1,941) (436) 1,941 252 ‐ 184 (0) ‐
Net Cash Provided/(Used) by Financing Activities (57,914) (30,133) (122) 139,607 58,036 (109,474) (0) ‐
Net Inc (Dec) in Cash and Temporary Cash Investments 93,780 41,206 (47,608) 12,711 175,828 (822,329) 222,001 (768,412)
Cash and Temporary Cash Investments
Beginning of Year 204,769 163,563 86,245 73,534 25,241 1,673 316,255 238,770
End of this Period 298,549 204,769 38,637 86,245 201,070 25,241 538,256 316,255
Check 93,780 41,206 (47,608) 12,711 175,828 23,568 222,001 77,485
Endowment Fund Total All Funds
Statement of Cash FlowsPeriod Ending: December 31, 2012
Cash Flows from Operating Activities
Operating Fund Capital Fund
4/23/13
As of March 2014 Page 17
Page 20
Sample General Ledger Report Council ‐ # Boy Scouts of America
Operating Fund ‐ Unrestricted Actuals Budget
2010 2011 2012 2012 2013 2014 2015
Support and Revenue
Direct Support
Friends of Scouting 358,532 367,322 377,505 422,000 390,000 0 0
Project Sales 3,700 45,500 35,000 33,250 18,750 0 0
Special Events 74,909 129,575 126,056 128,600 123,000 0 0
Foundations & Trusts 38,457 134,398 141,555 87,000 100,000 0 0
Other Direct 3,534 7,131 10,250 1,500 56,000 0 0
Total Direct Support 479,132 683,926 690,366 672,350 687,750 0 0
Associated Organizations 115 0 0 0 0 0 0
United Way 86,474 99,591 82,429 80,000 76,500 0 0
Unassociated Organizations 0 0 0 0 0 0 0
Government Fees and Grants 0 3,600 0 0 0 0 0
Total Indirect Support 86,589 103,191 82,429 80,000 76,500 0 0
Revenue
Sales of Supplies ‐ Net 257,799 160,830 6,422 11,000 6,175 0 0
Product Sales 1,291,173 1,338,924 1,376,948 1,363,400 1,357,950 0 0
Investment Income 103,843 92,980 85,783 62,135 90,350 0 0
Camping 484,923 469,553 495,304 497,445 470,650 0 0
Activities 359,357 155,347 161,190 149,800 444,505 0 0
Other Revenue 8,181 9,480 32,803 39,850 33,600 0 0
Total Revenue 2,505,277 2,227,114 2,158,450 2,123,630 2,403,230 0 0
Net Assets Released‐All 209,605 134,582 114,141 72,119 67,220 0 0
Total Support and Revenue 3,280,603 3,148,813 3,045,385 2,948,099 3,234,700 0 0
Expenses
Employee Compensation
Salaries 957,953 998,737 978,902 950,665 939,407 0 0
Employee Benefits 117,875 130,506 134,892 123,267 137,532 0 0
Payroll Taxes Expense 90,055 99,526 87,728 82,900 86,350 0 0
Employee Related Expenses 25 293 0 0 0 0 0
Total Employee Compensation 1,165,908 1,229,061 1,201,522 1,156,832 1,163,289 0 0
Other Expenses
Professional Fees 29,279 26,402 31,055 31,270 26,210 0 0
Program & Other Supplies 492,373 312,263 295,386 299,485 566,425 0 0
Telephone & Commincations Exp 14,258 15,533 19,604 18,855 19,437 0 0
Postage & Shipping Expense 27,965 25,046 17,811 20,615 17,745 0 0
Occupancy Expense 122,942 125,994 129,047 131,992 136,141 0 0
Rental & Maintenance of Equip 23,818 22,861 29,514 19,995 27,904 0 0
Publication & Media Expense 34,368 29,191 29,817 36,390 24,196 0 0
Travel Expense 92,272 92,583 95,566 94,386 85,405 0 0
Conferences and Meeting Exp 11,918 26,165 16,341 21,890 20,180 0 0
Specific Assistance to Individ 65,207 87,944 106,985 60,200 89,800 0 0
Recognition & Awards Expense 68,848 63,214 59,064 56,375 65,055 0 0
Interest Expense 3,833 3,045 2,035 2,750 1,550 0 0
Insurance Expense 42,622 37,605 33,600 38,995 46,263 0 0
Other Expenses 18,134 11,843 7,996 11,818 7,587 0 0
National Charter and Serv Fees 27,257 27,980 29,135 27,646 30,392 0 0
Total Other Expenses 1,075,094 907,668 902,957 872,662 1,164,290 0 0
Total Expenses 2,241,002 2,136,730 2,104,479 2,029,494 2,327,579 0 0
Net Revenue / Expense 1,039,601 1,012,083 940,907 918,605 907,120 0 0
Budget Analysis Report ‐ All Projects
Period Ending: December 31, 2012
Actuals Future Budgets
‐‐‐‐‐ End of Statement ‐‐‐‐‐
2/26/14As of March 2014 Page 18
Page 21
Sample General Ledger Reports Council ‐ # Boy Scouts of America
Actuals Budget
Account Project Project Name / Account Name 2010 2011 2012 2012 2013 2014 2015
711 One Day Camp 598 ‐ ‐ ‐ ‐ ‐ ‐
712 Pine Day Camp 4,162 4,945 4,961 4,500 4,500 ‐ ‐
713 County Day camp 5,932 5,575 6,122 5,500 5,000 ‐ ‐
714 Here Day camp 1,782 930 1,250 2,000 1,500 ‐ ‐
715 Western Day camp 2,769 2,076 1,796 2,500 2,000 ‐ ‐
6701 Camp‐Fees 15,243 13,526 14,129 14,500 13,000 ‐ ‐
15,243 13,526 14,129 14,500 13,000 ‐ ‐
15,243 13,526 14,129 14,500 13,000 ‐ ‐
15,243 13,526 14,129 14,500 13,000 ‐ ‐
712 Pine Day Camp ‐ ‐ 9 ‐ 100 ‐ ‐
714 Here Day camp ‐ ‐ 25 ‐ 100 ‐ ‐
8101 Supplies‐Health and Safety ‐ ‐ 35 ‐ 200 ‐ ‐
711 One Day Camp 734 1,010 ‐ ‐ ‐ ‐ ‐
712 Pine Day Camp 3,784 2,257 3,380 2,000 2,000 ‐ ‐
713 County Day camp 2,309 2,415 1,987 2,500 3,000 ‐ ‐
714 Here Day camp 911 751 626 500 500 ‐ ‐
715 Western Day camp 1,160 1,645 1,073 750 500 ‐ ‐
8103 Supplies‐Program 8,898 8,078 7,066 5,750 6,000 ‐ ‐
712 Pine Day Camp ‐ ‐ 351 ‐ 300 ‐ ‐
715 Western Day camp ‐ ‐ ‐ 100 100 ‐ ‐
8104 Supplies‐Food and Commissary ‐ ‐ 351 100 400 ‐ ‐
713 County Day camp 350 350 350 350 350 ‐ ‐
714 Here Day camp ‐ ‐ 12 ‐ 25 ‐ ‐
8105 Supplies‐Janitorial 350 350 362 350 375 ‐ ‐
711 One Day Camp ‐ ‐ ‐ 100 ‐ ‐ ‐
712 Pine Day Camp ‐ 186 152 ‐ ‐ ‐ ‐
713 County Day camp ‐ ‐ 78 ‐ ‐ ‐ ‐
714 Here Day camp ‐ ‐ 25 ‐ 25 ‐ ‐
715 Western Day camp ‐ ‐ ‐ 75 50 ‐ ‐
8106 Supplies‐Office ‐ 186 256 175 75 ‐ ‐
712 Pine Day Camp ‐ ‐ 110 ‐ ‐ ‐ ‐
714 Here Day camp ‐ ‐ ‐ 300 300 ‐ ‐
715 Western Day camp ‐ 126 87 100 75 ‐ ‐
8131 Other Supplies ‐ 126 197 400 375 ‐ ‐
9,248 8,739 8,267 6,775 7,425 ‐ ‐
713 County Day camp ‐ ‐ ‐ 100 100 ‐ ‐
714 Here Day camp ‐ ‐ ‐ 50 50 ‐ ‐
715 Western Day camp ‐ ‐ ‐ 100 50 ‐ ‐
8301 Postage ‐ ‐ ‐ 250 200 ‐ ‐
‐ ‐ ‐ 250 200 ‐ ‐
711 One Day Camp 40 40 ‐ ‐ ‐ ‐ ‐
712 Pine Day Camp 40 40 40 40 40 ‐ ‐
714 Here Day camp 135 140 140 140 140 ‐ ‐
715 Western Day camp 100 ‐ 50 200 200 ‐ ‐
8402 Site of Facility Rental 315 220 230 380 380 ‐ ‐
315 220 230 380 380 ‐ ‐
712 Pine Day Camp ‐ 64 11 75 100 ‐ ‐
714 Here Day camp ‐ ‐ 31 100 100 ‐ ‐
715 Western Day camp ‐ 23 20 50 50 ‐ ‐
9152 Recognitions‐‐Volunteers ‐ 87 62 225 250 ‐ ‐
‐ 87 62 225 250 ‐ ‐
711 One Day Camp 32 ‐ ‐ ‐ ‐ ‐ ‐
712 Pine Day Camp 88 105 99 200 ‐ ‐ ‐
713 County Day camp 82 138 76 500 500 ‐ ‐
714 Here Day camp 28 28 24 200 ‐ ‐ ‐
715 Western Day camp 63 50 40 200 ‐ ‐ ‐
9322 Insurance‐Participant 293 320 239 1,100 500 ‐ ‐
293 320 239 1,100 500 ‐ ‐
Detailed Budget Anaylsis for: ‐ Day CampsPeriod Ending: December 31, 2012
Operating Fund ‐ Unrestricted Actuals Future Budgets
TOTAL REVENUE
TOTAL SUPPORT AND REVENUE
Camping Revenue Less Cost of Goods and Discounts
Total Program & Other Supplies
Total Postage & Shipping
Total Occupancy & Utilities
Total Recognition & Awards
Total Insurance Coverage
4/23/13As of March 2014 Page 19
Page 22
Sample General Ledger Reports Council ‐ # Boy Scouts of America
Actuals Budget
Account Project Project Name / Account Name 2010 2011 2012 2012 2013 2014 2015
Detailed Budget Anaylsis for: ‐ Day CampsPeriod Ending: December 31, 2012
Operating Fund ‐ Unrestricted Actuals Future Budgets
713 County Day camp 730 ‐ ‐ ‐ ‐ ‐ ‐
9431 Other Expenses 730 ‐ ‐ ‐ ‐ ‐ ‐
730 ‐ ‐ ‐ ‐ ‐ ‐
10,586 9,366 8,799 8,730 8,755 ‐ ‐
10,586 9,366 8,799 8,730 8,755 ‐ ‐
4,656 4,160 5,330 5,770 4,245 ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐
Change in UR Net Assets from Operations 4,656 4,160 5,330 5,770 4,245 ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐
Total Unrestricted Net Assets ‐ End of Period 4,656 4,160 5,330
‐‐‐ End of Statemnent ‐‐‐
Transfers To/From Other Funds
Total Transfers To/From Other Funds
TOTAL OTHER EXPENSES
TOTAL EXPENSES
SURPLUS (Deficit) UR REVENUE/EXPENSE
Total Adjustments to Net Assets
Total Miscellaneous Expenses
4/23/13As of March 2014 Page 20
Page 23
Sample General Ledger Reports Council ‐ # Boy Scouts of America
Operating Fund Current Year
Budget Actual Last Year Budget Actual Last Year Budget
Net Direct Mail
Net Friends of Scouting
Net Project Sales
Net Special Events
Net Legacies & Bequests
Foundations & Trusts
Foundation & Trust Contributio ‐ ‐ 96,000 96,000 30,000 96,000 96,000
Net Assets Released Found Trst ‐ 121,058 ‐ ‐ 121,058 ‐ ‐
Net Foundations & Trusts ‐ 121,058 96,000 96,000 151,058 96,000 96,000
Other Direct
Other Direct Contributions ‐ ‐ ‐ ‐ 105 3,135 ‐
Net Other Direct Contrib ‐ ‐ ‐ ‐ 105 3,135 ‐
Total Direct Support ‐ 121,058 96,000 96,000 151,163 99,135 96,000
Net Associated Org
Net United Way
NetUnassociated Org
Net Other Direct Contrib
Government Fees and Grants
Government Fees Grants Gross ‐ ‐ ‐ ‐ ‐ 3,600 ‐
Government Grants/Fees ‐ ‐ ‐ ‐ ‐ 3,600 ‐
Total Indirect Support ‐ ‐ ‐ ‐ ‐ 3,600 ‐
Net Sale of Scouting Supplies
Net Product Sales
Investment Income
Realized Invest Gain/Loss
Unrealized Invest Gain/Loss
Camping
Camp Revenues 4,206 62,426 95,074 1,196,985 1,262,631 1,154,340 1,196,985
Camp Trading Post Sales ‐ ‐ ‐ 204,000 174,145 186,019 204,000
Camp TP Cost of Goods Sold ‐ ‐ 35,967 (154,500) (137,493) (109,598) (154,500)
Net Camping Revenue 4,206 62,426 131,040 1,246,485 1,299,283 1,230,761 1,246,485
Net Activity Revenue
Other Revenue
Total Revenue 62,426 131,040 1,246,485 1,299,283 1,230,761 1,246,485
‐ 183,484 227,040 1,342,485 1,450,446 1,333,496 1,342,485
Employee Compensation
Salaries ‐ ‐ ‐ 450,875 473,528 512,134 450,875
Payroll Taxes Expense 522 1,580 1,580 52,500 58,513 61,738 52,500
Total Employee Compensation 522 1,580 1,580 503,375 532,041 573,872 503,375
Other Expenses
Program & Other Supplies ‐ 996 (1,087) 436,315 446,161 424,281 436,315
Telephone & Commincations Exp 855 885 858 11,565 10,328 11,388 11,565
Postage & Shipping Expense ‐ ‐ ‐ 3,825 1,944 4,822 3,825
Occupancy Expense 12,214 14,072 12,474 244,270 208,780 252,169 244,270
Rental & Maintenance of Equip ‐ ‐ ‐ 8,100 24,454 7,586 8,100
Publication & Media Expense ‐ ‐ ‐ 1,200 4,057 1,161 1,200
Expenses
Indirect Support
Revenue
Total Support and Revenue
Project Management Report
Current Period Year to Date
Direct Support
Support and Revenue
Period Ending: December 31, 2012Project: CAMPS ‐ Camps
4/23/13As of March 2014 Page 21
Page 24
Sample General Ledger Reports Council ‐ # Boy Scouts of America
Operating Fund Current Year
Budget Actual Last Year Budget Actual Last Year Budget
Project Management Report
Current Period Year to Date
Period Ending: December 31, 2012Project: CAMPS ‐ Camps
Travel Expense 900 448 215 36,770 57,597 35,328 36,770
Conferences and Meeting Exp ‐ (460) 425 15,900 12,332 23,584 15,900
Recognition & Awards Expense ‐ ‐ ‐ 16,740 31,141 15,849 16,740
Insurance Expense 2,595 2,702 2,702 42,485 40,346 41,340 42,485
Other Expenses ‐ (285) ‐ 1,250 1,287 461 1,250
Total Other Expenses 16,564 18,358 15,586 818,420 838,426 817,968 818,420
17,086 19,938 17,166 1,321,795 1,370,467 1,391,841 1,321,795
(17,086) 163,546 209,874 20,690 79,978 (58,344) 20,690
Current Assets
Cash ‐ 95 ‐ ‐ 4,539 9,993 ‐
Accounts and Notes Receivable ‐ (2,033) ‐ ‐ ‐ 538 ‐
Inventories ‐ ‐ 35,967 ‐ 67,953 67,953 ‐
Deferred Camp Expense ‐ ‐ (1,039) ‐ ‐ ‐ ‐
Prepaid Expenses ‐ ‐ ‐ ‐ 9,110 1,521 ‐
Current Assets ‐ (1,937) 34,928 ‐ 81,602 80,005 ‐
Non Current Assets
Long Term Investments ‐ ‐ ‐ ‐ ‐ ‐ ‐
Non‐Current Assets ‐ ‐ ‐ ‐ ‐ ‐ ‐
Liabililties
Current Liabilities
Deferred Camp Revenue ‐ (26,200) (34,086) ‐ 58,825 60,330 ‐
Current Liabilities ‐ (26,200) (34,086) ‐ 58,825 60,330 ‐
Non‐Current Liabilities
Net Asssets
‐‐‐‐‐‐‐‐‐ End of Statement ‐‐‐‐‐‐‐
Surplus (Deficit) UR Revenue/Expense
Assets
Total Expenses
4/23/13As of March 2014 Page 22
Page 25
Sample General Ledger Reports Council # Boy Scouts of America
Funds 1‐3
Program Management Fundraising Total Support
Expenses Services & General Services 2012 2011
Employee Compensation
Salaries 922,627 58,652 43,989 102,641 1,025,267 1,044,237
Employee Benefits 127,097 11,309 8,481 19,790 146,887 141,159
Payroll Taxes 82,391 4,913 3,684 8,597 90,988 102,986
Employee Related Expenses ‐ ‐ ‐ ‐ ‐ 293
Total Employee Compensation 1,132,115 74,873 56,155 131,028 1,263,143 1,288,675
Other Expenses
Professional Fees 29,784 21,421 2,328 23,749 53,533 49,349
Supplies 290,643 754 3,301 4,055 294,698 314,146
Telephone 17,495 1,205 904 2,109 19,604 15,533
Postage and Shipping 15,132 1,307 1,371 2,679 17,811 25,046
Occupancy 132,288 3,327 2,495 5,823 138,110 127,623
Rental and Maintenance of Equipment 29,485 1,598 2,118 3,716 33,201 45,963
Publications and Media 16,606 656 12,637 13,293 29,899 29,305
Travel 91,401 4,747 3,638 8,385 99,786 92,583
Local Conferences and Meetings 15,237 631 473 1,104 16,341 26,799
Specific Assistance to Individuals 105,515 840 630 1,470 106,985 87,944
Recognition and Awards 23,349 286 35,646 35,932 59,282 63,402
Interest Expense 1,750 163 122 285 2,035 3,045
Insurance 30,941 1,519 1,139 2,659 33,600 37,605
Other Expenses 6,880 535 1,143 1,678 8,558 86,886
Total Other Expenses 806,506 38,990 67,947 106,937 913,443 1,005,229
Expenses Before Depreciation 1,938,621 113,863 124,101 237,964 2,176,586 2,293,904
Depreciation Expense 123,022 694 521 1,215 124,237 72,789
Total Functional Expenses 2,061,643 114,558 124,622 239,180 2,300,823 2,366,693
% of Total Expenses by Function * 89.60% 4.98% 5.42% 10.40% 100.00%
Time Study Percentages 86.00 8.00 6.00
* Percentage figures after combining allocated and unallocated expenses
‐‐‐ End of Report ‐‐‐
Statement of Functional ExpensesAllocated by Function
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Support Services ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
Total Expenses
Period Ending: December 31, 2012
4/23/13
As of March 2014 Page 23
Page 26
Sample General Ledger Reports Council # Boy Scouts of AmericaFunds 1‐3
Program Management Fundraising Total Support UnallocatedExpenses Services & General Services Expenses 2012 2011Employee CompensationSalaries 292,119 733,148 1,025,267 1,044,237Employee Benefits 5,531 141,357 146,887 141,159Payroll Taxes 29,581 61,407 90,988 102,986Employee Related Expenses 293
Total Employee Compensation 327,231 935,912 1,263,143 1,288,675
Other ExpensesProfessional Fees 18,650 250 18,900 34,633 53,533 49,349Supplies 282,535 2,735 2,735 9,428 294,698 314,146Telephone 4,543 15,061 19,604 15,533Postage and Shipping 1,081 391 391 16,339 17,811 25,046Occupancy 96,520 41,590 138,110 127,623Rental and Maintenance of Equipment 12,307 920 920 19,974 33,201 45,963Publications and Media 9,550 12,145 12,145 8,205 29,899 29,305Travel 40,369 78 78 59,339 99,786 92,583Local Conferences and Meetings 8,455 7,885 16,341 26,799Specific Assistance to Individuals 96,482 10,503 106,985 87,944Recognition and Awards 20,274 35,432 35,432 3,576 59,282 63,402Interest Expense 2,035 2,035 3,045Insurance 14,609 18,991 33,600 37,605Other Expenses 1,124 741 741 6,693 8,558 86,886
Total Other Expenses 587,849 18,650 52,691 71,341 254,253 913,443 1,005,229
Expenses Before Depreciation 915,079 18,650 52,691 71,341 1,190,165 2,176,586 2,293,904
Depreciation Expense 115,556 8,681 124,237 72,789
Total Functional Expenses 1,030,636 18,650 52,691 71,341 1,198,846 2,300,823 2,366,693% of Expenses by Function 44.8% 0.8% 2.3% 3.1% 52.1%
Time Study Percentages 86.00 8.00 6.00‐‐‐ End of Report ‐‐‐
Total Expenses
Statement of Functional Expenses
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Support Services ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
UnallocatedPeriod Ending: December 31, 2012
4/23/13
As of March 2014 Page 24
Page 27
1325 West Walnut Hill Lane SUM-219
P.O. Box 152079 Irving, Texas 75015-2079
972-580-2554 972-580-2486 FAX
www.scouting.org/financeimpact
