EXHIBIT A
SPINA BIFIDA ASSOCIATION OF AMERICA STATEMENT OF FINANCIAL POSITION AS OF DECEMBER 31, 2013 ASSETS Assets Cash and cash equivalents Grants and contributions receivable Investments Prepaid expenses Inventory Property and equipment, net Total Assets
$ 249,365 397,893 799,783 63,716 27,326 22,212 $ 1,560,295
LIABILITIES AND NET ASSETS Liabilities Accounts payable Accrued expenses Deferred revenue Deferred rent Total Liabilities Net Assets Unrestricted Temporarily restricted Permanently restricted Total Net Assets TOTAL LIABILITIES AND NET ASSETS
$
25,793 46,488 5,303 3,944 81,528
822,435 596,332 60,000 1,478,767 $ 1,560,295
EXHIBIT B
SPINA BIFIDA ASSOCIATION OF AMERICA STATEMENT OF ACTIVITIES For the Year Ended December 31, 2013
REVENUE Direct Public Support: Grants Contributions Donated services Special events Indirect Public Support: Federated fundraising organizations
Unrestricted
Temporarily Restricted
$
$
709,182 583,916 25,971 441,613 80,420
Total Public Support
Net Assets Released from Restrictions TOTAL REVENUE EXPENSES Program Services: Education Member services/chapter development Information and referral Research Government relations Total Program Services Supporting Services: Fundraising Management and general TOTAL OPERATING EXPENSES Change in Net Assets from Operating Activities
-
754,182 583,916 25,971 441,613 80,420
45,000
-
1,886,102
-
-
120,139
-
-
95,000
(95,000)
2,056,241
(50,000)
-
2,006,241
633,437 295,254 169,824 196,039 174,536
-
-
633,437 295,254 169,824 196,039 174,536
1,469,090
-
-
1,469,090
436,045 255,451
-
-
436,045 255,451
2,160,586
-
-
2,160,586
(50,000)
-
(104,345)
90,806 29,578 (6,176) 5,931 120,139 -
Contributions from merger, net
(154,345) -
Change in Net Assets Net Assets, Beginning of Year NET ASSETS, END OF YEAR
$
-
90,806 29,578 (6,176) 5,931
Total Other Revenue
$
2012 Total
-
1,841,102
Other Revenue: Conference and meetings Sales of materials and services Investment income Other
45,000 -
Permanently Restricted
$
(104,345)
(50,000)
-
926,780
646,332
60,000
1,633,112
60,000
$ 1,478,767
822,435
$
596,332
$
(154,345)
NATIONAL SPINA BIFIDA ASSOCIATION For the period ending December 31, 2013
Revenue Federal Grants 35%
Program Services 68%
Expenses
Administration 12%
Public support 59%
Conference 5% Other 1%
Total Revenue $2,006,241
Fundraising 20%
Total Expenses $2,160,586
NATIONAL AND CHAPTERS For the period ending December 31, 2012 Expenses
Revenue
Administration 9%
Contributions 81%
Conference 16%
Special Events 3% Other revenue 0%
Total Revenue $4,238,020
Fundraising 17%
Program Services 74%
Total Expenses $4,373,305
Chapter Financials 2012 Revenue
1 2 3 4 5 6 7 8 9 10 11 12
SBA of Alabama SBA of Arizona SBA of Central Florida SBA of Georgia SBA of Indiana SBA of Iowa SBA of Kentucky SBA of Greater New England SBA of Albany/Capital District SBA of the Delaware Valley SBA of North Texas SBA of Colorado Total Chapters SBA Total Chapters & National 2012
Contributions Program Rev Line 1 Line 2 85,510 300 95,392 93,927 41,602 9,844 50,727 215,168 152,170 22,550 21,353 12,041 142,559
Membership Line 3
1,265 1,517
Invest Inc Line 4 66 19 39 72 225 545 177 3,011 2,792 12
Gross Sale of Assets Line 5 A
Cost assets Line 5 B
Gain on sale of Assets Line 5 C
Special Events Line 6 A 38,700
51,279 64,347 12,000
(10,107)
1,893
39,811 649,190
Other SE Exp SE Net Rev Line 6 B Line 6 C Line 8 (28,660) 10,040 1,637 (4,763) (4,763) (7,776) 43,503 (35,264) 29,083 (7,120) 32,691 6,370 25,422 (642,291) 377 6,899 -
Total Rev Line 9 95,916 97,048 93,927 36,878 54,684 52,469 244,796 152,347 66,515 49,567 161,888 -
930,802
12,341
2,782
6,958
12,000
(10,107)
1,893
843,327
(725,874)
117,453
33,806
1,106,035
2,448,553 3,379,355
670,679 683,020
2,782
10,630 17,588
12,000
(10,107)
1,893
843,327
(725,874)
117,453
2,123 35,929
3,131,985 4,238,020
Chapter Financials 2012 Expenses
SBA of Alabama SBA of Arizona SBA of Central Florida SBA of Georgia SBA of Indiana SBA of Iowa* SBA of Kentucky SBA of Greater New England SBA of Albany/Capital District SBA of the Delaware Valley SBA of North Texas SBA of Colorado* Total Chapters SBA Total Chapters & National 2012
Grants Line 10 4,945
Benefit to Members Line 11
11,701 1,000
Prof fee Occupancy Line 13 Line 14 5,464 959
119,732 51,539 33,726
5,162 6,605 1,975
491 14,000 27,147 7,595
17,411
3,125
-
10,087
Other Line 16 24,918 59,966 16,009 14,486 10,800 5,813 105,566 59,514 25,489 16,841 103,260
9,531 10,117 16,761
31,465 -
Salaries Line 12 48,645 38,539 20,004 27,000
1,405
2,552
Printing Line 15 5,887 1,270 1,253 675
-
21,503 -
9,844 -
49,111
48,381
356,596
34,414
51,597
29,016
442,662
56,563 105,674
48,381
1,633,176 1,989,772
58,753 93,167
51,597
29,016
1,613,036 2,055,698
Total Line 17 90,818 98,505 39,916 35,490 51,722 23,740 244,460 186,114 68,785 38,344 133,883 1,011,777 3,361,528 4,373,305
Chapter Financials 2012 Expense Recap
SBA of Alabama SBA of Arizona SBA of Central Florida SBA of Georgia SBA of Indiana SBA of Iowa* SBA of Kentucky SBA of Greater New England SBA of Northeastern NY SBA of the Delaware Valley SBA of North Texas SBA of Colorado* Total Chapters SBA Total Chapters & National 2012
P&L OB Net Assets Line 18 Line 19 5,098 81,816 (1,457) 234,512 54,011 79,069 1,388 19,963 2,962 77,056 28,729 40,794 336 437,902 (33,767) 143,695 (2,270) 157,707 11,223 75,789 28,005 50,655 94,258 (229,543) (135,285)
Chg EB Net Assets Line 20 Line 21 5,098 86,914 (2,128) 232,384 54,011 133,080 1,388 21,351 2,962 80,018 30,017 70,811 336 438,238 (33,767) 109,928 8,316 166,023 13,155 88,944 28,005 78,660 -
1,398,958
107,393
1,871,501 3,270,459
(238,389) (130,996)
1,506,351 1,633,112 3,139,463
from 990 Ez from 990 from 990 Ez from 990 Ez from 990 Ez/'11 Fin repor from 990 Ez from 990 from 990 Ez from 990 Ez from 990 from 990
from 990
Program 47,121 74,198 18,289 27,618 23,526 16,760 190,877 123,560 46,269 26,306 77,368
2012 Expenses Admin Fundraising 13,671 30,026 18,315 5,992 6,766 14,861 2,463 5,409 8,821 19,375 2,184 4,796 23,015 30,568 28,183 34,371 7,401 15,115 9,689 2,349 28,042 28,473
2012 Total 90,818 98,505 39,916 35,490 51,722 23,740 244,460 186,114 68,785 38,344 133,883 -
671,892
148,550
191,335
1,011,777
2,578,106 3,249,998
245,096 393,646
538,326 729,661
3,361,528 4,373,305
Spina Bifida Association & Affiliated Chapters Statement of Revenue and Expenditures For the Year Ended December 31, 2012
REVENUES Public support - Direct Special Events Conferences and meetings Other revenue Contributions TOTAL REVENUE
N & A 2012 117,453 683,020 22,263 3,415,284 4,238,020
EXPENSES Program Services: Management & General Fundraising Total Expenses Net
3,249,998 393,646 729,661 4,373,305 (135,285)
Note: SBA Includes $ 58,753 of donated services (in Prof. Fees) which are not report on the IRS Form 990.
