Roseville Lutheran Church Statement of Financial

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Roseville Lutheran Church Statement of Financial Position June 30, 2016 Consolidated Current Total Operating All Funds Fund Cash Northstar Checking Franklin US Gov Samaritan Checking Petty Cash Preschool Money Market Kitchen Fund Investment RLC Money Market/Savings Total Cash

21,682 155,150 500 1,500 900 186,704 153,052 519,486

18,006 500 500

19,006

Restricted/ Dedicated/ Preschool Special

Child Care

4,965

500

5,465

-24,282

Building Fund

22,993 107,317

47,833

186,704 153,052 470,065

47,833

500 900

-22,883

Fixed Assets Church Buildings House & Contents Land/Parking Lots Furnishings/Organ Total Fixed Assets

14,160,000 273,000 2,471,000 2,124,000 19,028,000

0

273,000

0

2,471,000 2,124,000 0 18,755,000

Total Assets

19,547,486

19,006

278,465

-22,883

470,065 18,802,833

6,760 7,446 34 331,900 0 346,140

6,760 7,446 34

14,239

0

0

0

331,900

9,901,112 9,300,235

6,194 -1,427

127,786 150,679

-18,356 -4,527

395,258 74,807

9,390,230 9,080,703

Net Assets - Ending Unrestricted Temporarily Restricted Permanently Restricted Total Net Assets

4,767 452,647 18,743,933 19,201,347

4,767 -22,883

470,065

4,767

5,465 273,000 278,465

-22,883

18,470,933 470,065 18,470,933

Total Liabilities and Net Assets

19,547,486

19,006

278,465

-22,883

470,065 18,802,833

Liabilities Payroll Withholding Payroll Taxes Payable Credit Card Payment Acct Mortgage Payable-Thrivent Due to/from other Funds Total Liabilities Net Assets - Beginning Increase (decrease) for year

14,160,000 273,000

331,900

Roseville Lutheran Church Statement of Operations FY 2015-2016

Actual YTD RECEIPTS General Offerings Special Gifts to Ministry Other Inc./Transfer From Dedicated Accounts TOTAL RECEIPTS

1,353,253 3,930 121,111 1,478,294

BUSINESS EXPENSE & COMPENSATION Staff Salaries Staff Benefits Business Expense TOTAL BUSINESS EXPENSES & COMPENSATION

Var. Actual to Annual Budget %

96.62%

1,400,400 37,600 92,000 1,530,000

848,870 187,296 10,218 1,046,385

99.78%

864,074 174,719 9,850 1,048,643

23,438

108.76%

21,550

110,015

98.20%

112,032

10,677

54.90%

19,450

8,829

84.09%

10,500

TOTAL CHRISTIAN LIFE

63,148

102.85%

61,400

TOTAL PROGRAM MINISTRIES

216,107

96.08%

224,932

92.72%

5,000 50,600 33,150 41,175 129,925

TOTAL WORSHIP & PRAYER TOTAL MISSION & OUTREACH TOTAL EDUCATION & CHILDREN TOTAL YOUTH & FAMILY MINISTRIES

96.63%

Annual Budget

SUSTAINING/BUSINESS MANAGEMENT Stewardship Bank Fees, Insurance, Payroll Processing Office Support, Computer/Network Communications, Printing, Publishing, Mailings TOTAL BUSINESS MANAGEMENT

4,388 45,056 29,620 41,396 120,460

PROPERTIES & BUILDINGS Utilities/Assessments Cleaning & Maintenance Grounds & Parking Lots HVAC, Lighting & Security, Vehicles TOTAL PROPERTIES & BUILDINGS

62,262 20,676 14,731 9,099 106,769

84.40%

76,000 21,000 20,550 8,950 126,500

227,229

88.61%

256,425

1,489,721

97.37%

1,530,000

TOTAL SUSTAINING MINISTRIES TOTAL EXPENSES RECEIPTS OVER/UNDER EXPENSES

-11,427

0

ROSEVILLE LUTHERAN CHURCH ENDOWMENT FUND STATEMENT OF OPERATIONS Years Ended June 30, 2016, June 30, 2015 and June 30, 2014 Year Ended 6/30/2016

Year Ended 6/30/2015

Year Ended 6/30/2014

8,705 7,696 16,401

8,833 8,344 17,177

9,364 51,665 61,029

TOTAL INCOME

5,540 21,941

16,480 33,657

21,330 82,359

GRANTS & EXPENSES: Grants Approved Expenses TOTAL GRANTS & EXPENSES

19,300 160 19,460

15,860 313 16,173

14,700 50 14,750

NET INCREASE IN NET ASSETS

2,481

17,484

67,609

INVESTMENT INCOME: Total Dividend Income and Gain Distributions Unrealized Appreciation of Investments TOTAL INVESTMENT INCOME GIFTS RECEIVED

UNRESTRICTED NET ASSETS: Beginning of Period NET ASSETS, END OF PERIOD

$

Grants Approved-Mission Trip to Haiti (Cindy Bjerk) Childrens Ministry Worship Bags RLC Preschool (Laminator) Global Ministry Institute-Agpra Program (Luther Sem) Voyageurs Lutheran Ministry (Oven) Banyan Community (Interns) Banyan Community (Camperships) Vision Slovakia (Textbook Shipment) RLC Hospitality (Conference Cloths) Quinn Seymour Fund (U of M Childrens Chapel) RLC Communications (Video Equipment) Prayer Shawl Ministry Piano Renovation Childrens Ministry Staff Education Youth Ministry Certification Slovakia Retreat (RLC) Slovakia Youth Participation (RLC Youth and Family) Run, Walk, Roll (RLC Stewardship) RLC Veteran's Day Worship Bridging - Dresser Build Banyan Community $ RLC - Quanbeck Library RLC - 2016 Walk Run Roll RLC - Stewardship Fall Campaign RLC - Stewardship Fall Gratitude RLC Van International Institute of MN - Electric Range Lake Wapogasat Lutheran Bible Camp - Growing Green Hearts Maplewood Middle School - I Cook You Dish Operation Bootstrap Africa - School Chapel Rook $

420,647 423,127

$

403,163 420,647

$

$

$

2,000 4,100 1,200 2,000 2,000 2,000 1,500 500 1,500 2,500 19,300

$

500 1,500 1,400 2,000 2,520 1,840 2,000 1,600 2,500 15,860

$

335,554 403,163

2,000 250 1,000 500 1,000 1,000 2,000 2,000 2,000 1,000 1,950 14,700

Restricted/Designated/Special Activities Fund Summary July 1, 2015 - June 30, 2016 Roseville Lutheran Church Opening Balance

Receipts/ Transfers In

Disbursements/ Transfers Out

Ending Balance

31,085 49,000 7,175 87,260

94,015 6,391 300 100,706

84,741 55,391 0 140,132

40,358 0 7,475 47,833

1,563 1,507 1,700 148 4,918

1,387 4,200 0 1,675 7,262

1,752 5,600 91 1,225 8,668

1,198 107 1,609 598 3,511

Music Ministry Chancel Fund/Easter & Christmas Garden Vets Worship Services Other Worship & Music Funds TOTAL WORSHIP & MUSIC

778 1,242 4,775 6,092 12,887

27,900 6,761 1,451 3,705 39,816

18,446 8,003 2,376 2,240 31,065

10,231 0 3,850 7,557 21,638

Stewardship Programs Memorials TOTAL STEWARDSHIP

2,990 42,176 45,166

4,495 13,257 17,752

3,493 22,401 25,894

3,992 33,033 37,024

Quilters Prayer Team Prayer Shawls Care Team Ministry Design Committee Other Christian Life Funds TOTAL CHRISTIAN LIFE

4,022 2,205 657 2,616 4,674 9,951 24,125

45 0 18 0 4,084 3,179 7,326

105 0 46 848 6,658 4,591 12,249

3,962 2,205 629 1,768 2,100 8,539 19,202

Seminary Scholarship Fund Feed My Starving Children Project Home Good Samaritan Fund Slovakia School M & O Discretionary Student Sponsorship -Iringa Other Mission & Outreach Funds TOTAL MISSION & OUTREACH

2,225 0 0 517 2,225 18,941 4,403 6,122 34,432

2,000 22,124 1,650 6,109 28,858 76,201 14,120 14,252 165,314

1,000 22,111 1,650 8,419 29,760 72,177 14,500 14,646 164,262

3,225 13 0 -1,793 1,323 22,965 4,023 5,727 35,484

Camp Scholarships Youth Fundraising Other Youth Ministry Funds TOTAL YOUTH MINISTRIES

2,991 11,916 2,563 17,470

5,200 18,649 1,816 25,664

1,115 27,467 3,542 32,124

7,076 3,098 836 11,010

0 0

6,395 6,395

6,230 6,230

164 164

226,257

370,235

420,623

175,868

RESTRICTED BY DONOR Building Fund Building Special Projects 1948 Building TOTAL BUILDING FUND Cornerstone Mission Offering Library Fund Bible Fund Other Education Funds TOTAL EDUCATION & CHILDREN'S

Other Restricted by Donor Funds TOTAL OTHER RESTRICTED BY DONOR

TOTAL RESTRICTED BY DONOR

Restricted/Designated/Special Activities Fund Summary July 1, 2015 - June 30, 2016 Roseville Lutheran Church Opening Balance

Receipts/ Transfers In

Disbursements/ Transfers Out

Ending Balance

0 0 0 0

71,500 12,688 6,413 90,601

15,000 20 6,413 21,433

56,500 12,668 0 69,168

Children's Ministry Garage Sale Summer Programming PMO/Mom's Club Other Education Activity Funds TOTAL EDUCATION & CHILDREN'S

53 717 0 -1,382 -612

14,834 3,172 19,229 2,246 39,480

2,335 2,239 19,229 450 24,253

12,552 1,650 0 414 14,615

Building Fees Table & Chair User Fees Site Beautification Church Van TOTAL PROPERTIES MANAGEMENT

18,663 2,855 5,995 0 27,514

24,919 378 0 2,490 27,787

20,449 2,598 1,972 163 25,182

23,133 634 4,023 2,327 30,119

Life Ministry Events Funerals Kitchen Fund Wedding Fees Other Christian Life Activity Funds TOTAL CHRISTIAN LIFE

0 1,304 201,279 1,801 -3,310 201,074

2,334 5,850 14,525 2,717 7,215 32,640

2,334 7,154 18,798 4,517 6,865 39,668

0 0 197,006 0 -2,960 194,046

BWCA HS Summer Mission Trip 5/6 Service Camp Camp Hiawatha MS Mission MS Lock In Other Youth Ministry Activity Funds TOTAL YOUTH MINISTRIES

5,485 90 2,906 -6,541 -189 283 12,252 14,286

7,501 77,177 5,260 29,210 5,173 1,890 22,193 148,405

10,156 48,852 3,368 26,943 4,461 1,691 33,137 128,608

2,830 28,415 4,798 -4,274 523 483 1,308 34,082

TOTAL SPECIAL ACTIVITIES

242,261

248,312

217,711

272,862

TOTAL FUND BALANCES

468,518

709,148

659,768

517,898

DESIGNATED BY COUNCIL Estate Gifts Vibrant Faith Other Designated by Council Funds TOTAL DESIGNATED BY COUNCIL SPECIAL ACTIVITIES

RLC Child Care Statement of Operations FY 2015-2016

Actual YTD

RECEIPTS Fees Donations Rental Income TOTAL RECEIPTS

114,205 1,256 3,600 119,060

EXPENSES Program Materials & Supplies Payroll & Benefits Home Expenses & Miscellaneous Exp TOTAL EXPENSES

5,450 98,424 2,509 106,382

RECEIPTS OVER/UNDER EXPENSES

Annual Budget

110%

105,000 0 3,150 108,150

98%

7,650 96,600 3,900 108,150

12,679

RLC Preschool Statement of Operations FY 2015-2016

Var. Actual to Annual Budget %

Actual YTD

INCOME Tuition and Registration RLC Subsidy RLC M & O Scholarships Other Grants & Gifts Savings Interest Fundraiser TOTAL INCOME

66,821 2,000 3,000 1,692 2 1,352 74,867

EXPENSES Payroll & Benefits Total Teaching Materials/Supply Total Office/Building Expense Mom's & Dad's Nights Poinsettias Fundraiser TOTAL EXPENSES

75,245 2,574 728 58 788 79,393

INCOME OVER/UNDER EXPENSES

-4,527

0

Var. Actual to Annual Budget %

Annual Budget

93%

68,500 2,000 3,000 2,000 0 5,000 80,500

99%

75,000 2,490 810 200 2,000 80,500 0