Roseville Lutheran Church Statement of Financial


[PDF]Roseville Lutheran Church Statement of Financial...

0 downloads 188 Views 62KB Size

Roseville Lutheran Church Statement of Financial Position June 30, 2014 Consolidated Current Total Operating All Funds Fund Cash Northstar Checking General Savings Franklin US Gov Samaritan Checking Food Coordinator Checking Petty Cash RLNS Money Market/Savings Kitchen Fund Investment RLC Money Market/Savings Total Cash Accounts Receivable Child care House Fixed Assets Church Buildings House Land/Parking Lots Furnishings/Organ Youth Bus Total Fixed Assets

11,045 7,007 72,816 190 100 1,000 897 181,041 29,457 303,553

-73,398 0

Child Care Center

Preschool

6,191

190 100 500

-46,231 -118,838

2,400

-9,084

Restricted Dedicated Accounts

Building Fund

87,335 7,007 72,816

500 897

6,191

-7,686

181,041 29,457 377,656

46,231 46,231

2,400

7,880,000 125,000 1,000,000 800,000 14,000 9,819,000

0

125,000

0

14,000 14,000 9,680,000

10,124,953

-118,838

133,591

-7,686

391,656 9,726,231

8,178 -443 2,642 -7,202 420,505 0 423,680

8,178 -443 2,642 -7,202

3,175

0

0

Net Assets - Beginning Increase (decrease) for year

9,707,153 -5,879

-76,366 -45,647

134,596 -1,005

1,065 -8,751

405,220 9,242,638 -13,564 63,088

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

-122,013 392,561 9,430,726 9,701,274

-122,013 -7,686

391,656

-122,013

8,591 125,000 133,591

-7,686

9,305,726 391,656 9,305,726

10,124,953

-118,838

133,591

-7,686

391,656 9,726,231

Total Assets Liabilities Payroll Withholding Pension Payable Payroll Taxes Payable Credit Card Payment Acct Mortgage Payable-Thrivent Due to/from other Funds Total Liabilities

Total Liabilities and Net Assets

7,880,000 125,000 1,000,000 800,000

420,505 0

420,505

Roseville Lutheran Church Statement of Operations FY 2013-2014

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

1,378,445 71,270 87,859 1,537,574

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

Var. Actual to Annual Budget %

98.56%

1,453,380 38,620 68,000 1,560,000

833,052 244,520 12,327 1,089,898

100.63%

841,611 234,500 6,950 1,083,061

26,281

128.88%

20,391

137,876

94.51%

145,880

8,685

69.03%

12,583

TOTAL YOUTH & FAMILY MINISTRIES

10,200

100.00%

10,200

TOTAL CHRISTIAN LIFE

62,032

127.77%

48,550

TOTAL PROGRAM MINISTRIES

245,074

103.14%

237,604

102.16%

5,836 30,750 28,150 49,615 114,351

TOTAL WORSHIP & PRAYER TOTAL MISSION & OUTREACH TOTAL EDUCATION & CHILDREN

94.84%

Annual Budget

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

4,044 41,522 27,952 43,308 116,826

PROPERTIES & BUILDINGS Utilities/Assessments Cleaning & Maintenance Grounds & Parking Lots & Security TOTAL PROPERTIES & BUILDINGS

79,124 21,018 31,280 131,422

105.15%

63,633 27,900 33,450 124,983

248,248

103.72%

239,334

1,583,220

101.49%

1,560,000

TOTAL SUSTAINING MINISTRIES TOTAL EXPENSES RECEIPTS OVER/UNDER EXPENSES

-45,647

0

Roseville Lutheran Endowment Fund Net Assets - June 30, 2014 Investments in Mutual Funds: Bond Funds Stock Funds Money Market Fund Total Mutual Funds

$ 119,483 267,066 4,927 391,476

Cash

11,533 Total Assets

403,008

Operating Activity - Year Ended June 30, 2014 Investment Income: Dividends Unrealized Appreciation of Investments Total Investment Income

$

Gifts Received (Including $4,775 for Love Lights)

9,364 52,780 62,144 21,330

Total Income

83,474

Total Grants and Expenses

15,970 50 16,020

Net Increase in Net Assets

67,454

Net Assets - Beginning of Year Net Assets - End of Year

335,554 $ 403,008

Grants and Expenses: Grants Approved Expenses

Grants Approved During the Year: Mission Trip to Haiti (Cindy Bjerk) Childrens Ministry Worship Bags Enhance Fitness Class RLC Veterans Day Dinner 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)

$

$

2,000 250 570 700 1,000 500 1,000 1,000 2,000 2,000 2,000 1,000 1,950 15,970

Dedicated Fund Summary July 1, 2013 - June 30, 2014 Opening Balance

YTD YTD Receipts Disbursements

YTD Transfers

Ending Balance

RESTRICTED BY DONOR

TOTAL BUILDING FUND

44,108

85,306

83,339

-155

46,231

3,334 23 1,137 3,139 7,633

8,773 1,596 150 0 10,519

1,730 1,000 0 3,500 6,230

8,541 0 -170 -561 7,810

1,836 619 1,457 200 4,112

Bell Choir Chancel Fund/ Christmas and Easter Garden Music Ministry Marys & Marthas Children's Choir Other Worship & Music Funds TOTAL WORSHIP, MUSIC & ART

-51 12,727 285 2,043 645 1,240 16,890

0 5,137 909 150 0 18,877 25,073

0 2,774 615 45 0 16,268 19,702

0 -34 492 0 0 -379 79

-51 15,124 86 2,148 645 4,228 22,181

Memorials Stewardship TOTAL STEWARDSHIP

27,984 0 27,984

16,107 0 16,107

400 0 400

3,770 -2,000 1,770

39,921 2,000 41,921

Quilters Life Ministry Prayer Team Parish Nurse Ministry Faith Partners Yoga Care Team Ministry Design Color Other Fellowship & Church Life Funds TOTAL FELLOWSHIP & CHURCH LIFE

4,292 142 2,205 3,879 997 2,168 3,357 10,505 15,951 43,496

572 760 0 0 80 1,340 440 0 6,127 9,319

49 0 0 66 0 3,250 84 6,386 6,123 15,958

0 448 103 0 0 550 -555 11,378 11,924

4,815 454 2,205 3,710 1,077 258 3,164 4,674 4,577 24,932

M &O Discretionary Fund Slovakia School Seminary Scholarship Iringa Student Sponsorship Other Mission & Outreach Funds TOTAL MISSION & OUTREACH

10,056 7,215 360 4,754 12,836 35,221

1,607 4,953 0 12,418 21,297 40,275

1,764 7,200 14,000 13,340 29,094 65,398

-7,183 0 -16,150 -1,390 -8,717 -33,440

17,082 4,968 2,510 5,221 13,757 43,538

Youth Ministry Funds TOTAL YOUTH MINISTRIES

12,587 12,587

5,036 5,036

1,108 1,108

7,595 7,595

8,920 8,920

Special Designation Endowment Fund Other Restricted by Donor Funds TOTAL OTHER RESTRICTED BY DONOR

8,751 0 2,697 11,448

10,716 25,045 103 35,864

0 10,000 1,938 11,938

19,467 15,045 162 34,674

0 0 700 700

199,368

227,499

204,073

30,258

192,534

Children's Ministry Garage Sale Cornerstone Mission Library Fund Other Education Funds TOTAL EDUCATION

TOTAL RESTRICTED BY DONOR

Dedicated Fund Summary July 1, 2013 - June 30, 2014 Opening Balance

YTD YTD Receipts Disbursements

YTD Transfers

Ending Balance

DESIGNATED BY COUNCIL Investing Earnings Fund Audit Fund TOTAL DESIGNATED BY COUNCIL

633 0 633

0 0 0

0 0 0

633

0 0 0

-187 0 -24,114 -230 6,160 -18,372

2,323 10 827 357 13,499 17,016

219 389 1,022 202 3,633 5,464

1,917 -730 -13,676 -75 9,024 -3,539

0 351 -10,634 0 7,001 -3,282

6,906 4,172 150 2,487 13,715

12,647 0 0 238 12,885

12,505 44 0 0 12,549

-2,607 -3,352 0 0 -5,959

9,655 7,480 150 2,725 20,010

233,040 5,654 -6,197 232,497

2,630 2,256 10,782 15,667

29,347 760 13,673 43,780

344 5,539 -3,651 2,233

205,978 1,611 -5,438 202,151

BWCA Camp Hiawatha HS Summer Mission Trip MS Mission Other Youth Ministries TOTAL YOUTH MINISTRIES

-1,112 19,095 -6,535 -3,409 -550 7,489

7,050 28,759 5,860 3,008 8,250 52,927

10,496 40,638 3,166 2,590 5,611 62,501

472 840 -9,150 -2,468 -4,252 -14,559

-5,030 6,377 5,309 -523 6,341 12,474

TOTAL SPECIAL ACTIVITIES

235,329

98,495

124,295

-21,824

231,353

TOTAL FUND BALANCES

435,330

325,994

328,368

8,434

423,887

SPECIAL ACTIVITIES CornerstoneAdvent Activity VLM Day Camp Sonsations Family Ministry Activities PMO/Mom's Club TOTAL EDUCATION Building Fees Site Beautification Prayer Chapel Table & Chair User Fees TOTAL PROPERIES MANAGEMENT Kitchen/Food Coordinator Fund Wedding Fees Other Fellowship & Church Life TOTAL FELLOWSHIP & CHURCH LIFE

RLC Child Care Statement of Operations FY 2013-2014

Actual YTD

RECEIPTS Fees Donations Misc. Inc. Rental Income TOTAL RECEIPTS

108,440 200 6,861 3,850 119,351

EXPENSES Program Materials & Supplies Payroll & Benefits Home Expenses & Miscellaneous Exp Interest on Loans from RLC and RLEF Principal on Loans from RLC and RLEF TOTAL EXPENSES

8,305 108,710 3,342 0 0 120,357

RECEIPTS OVER/UNDER EXPENSES

Actual YTD

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

69,160 2,000 3,000 0 2,420 0 3,736 80,316

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

83,909 1,552 1,865 73 1,668 89,067

INCOME OVER/UNDER EXPENSES

(8,751)

Annual Budget

96%

120,000 0 0 4,200 124,200

97%

9,120 99,000 4,800 3,380 8,246 124,546

(1,006)

RLC Preschool Statement of Operations FY 2013-2014

Var. Actual to Annual Budget %

(346)

Var. Actual to Annual Budget %

Annual Budget

96%

72,095 2,625 3,000 400 500 12 5,000 83,632

96%

85,000 3,450 1,100 200 3,500 93,250 (9,618)