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                  NATIONAL SPELEOLOGICAL SOCIETY, INC.

                                HUNTSVILLE, ALABAMA

                               FINANCIAL STATEMENTS

                                       AS OF

                                    April 30, 2002




file: FY 01-02 Final Report A.xls
                        Index

Financial Report
Financial Position
Financial Activity
Cash Flow
Notes

Background Information

Unrestricted and Restricted Funds Activity
Unrestricted Funds Balance
Unrestricted Funds Activity
Restricted Funds Balance
Restricted Funds Activity

Summary of Normal Operations
Operating Fund Balance
Summary of Normal Operations
Revenue Summary
Functional Summary
President Department Expenses Summary
Executive VP Department Expenses Summary
Administrative VP Department Expenses Summary
Operations VP Department Expenses Summary
Secretary - Treasurer Department Expenses Summary


Chart of Accounts Detail of Normal Operations
Balance Sheet Items
Revenue
President Department Expenses
Executive VP Department Expenses
Administrative VP Department Expenses
Operations VP Department Expenses
Sec-Treasurer Department Expenses
COA Level Detail for Restricted Funds

NSS Conventions
Combined Convention Summary
2001 Convention Final Report - Mt.Vernon, KY
2002 Convention FY 01-02 Report - Camden, ME
2003 Convention FY 01-02 Report - Porterville, CA

NSS Cave Rescue Training
NCRC National Office & NCR Region Summary

NSS Special Activities COA Level Detail
Mammoth Cave Restoration Contract with NPS
Cave and Karst Education Contract with NPS
Fine Arts Salon
Junior Speleological Society
          STATEMENT OF FINANCIAL POSITION

National Speleological Society, Inc.
Huntsville, Alabama


                                   ASSETS
                                                   30 April, 2002   30 April, 2001

Cash                                                297,737.77       244,340.26
Accounts Receivable                                   5,756.29        11,396.47
Advances                                              3,247.16         3,310.88
Bookstore Inventory                                 188,392.70       196,236.08
Pre-Paid Expenses                                    22,685.78        17,071.43

   Total Current Assets                             517,819.70       472,355.12

PROPERTY AND EQUIPMENT
 Cost                                               466,632.19       462,034.19
 Less: Accumulated Depreciation                     (62,419.86)      (58,999.42)

   Net Book Value of Property and Equipment         404,212.33       403,034.77

OTHER ASSETS
 Securities Held for Investment                    2,022,198.39     1,876,585.86
checksum

   Total Assets                                    2,944,230.42     2,751,975.75



                      LIABILITIES AND NET ASSETS

CURRENT LIABILITIES
Accounts Payable                                       8,937.04         9,061.27
Pre-paid Income                                       46,295.50        38,095.97
Held for Others                                          350.00           325.00

   Total Current Liabilities                          55,582.54        47,482.24

   Total Assets less Liabilities                   2,888,647.88     2,704,493.51

NET ASSETS
 Unrestricted Net Assets                            614,667.33       570,489.74
  Undesignated                                      351,219.91       325,272.32
  Designated for Specific Purposes                  263,447.42       245,217.42

   Total Unrestricted Net Assets                    614,667.33       570,489.74

  Temporarily Restricted Net Assets                2,273,980.55     2,134,003.77

   Total Net Assets                                2,888,647.88     2,704,493.51
                                                         Temporarily   Permanently
PUBLIC SUPPORT AND REVENUE                Unrestricted    Restricted    Restricted    Total
 Public Support
  Membership Dues                          284,510.97     48,814.35          0.00    333,325.32
  Donations                                 12,647.79    102,647.46          0.00    115,295.25
  Grant Income                               2,000.00     20,914.01          0.00     22,914.01
 Transfers from Unrestricted                     0.00      6,800.00          0.00      6,800.00
  Fund Raising                               3,521.67          0.00          0.00      3,521.67
   Total Public Support                    302,680.43    179,175.82          0.00    481,856.25

 Revenues
  Advertising Revenue                       16,850.66          0.00          0.00     16,850.66
  Bookstore Sales                          138,047.15          0.00          0.00    138,047.15
  Convention Revenue                       172,138.98     11,464.27          0.00    183,603.25
  Cave Rescue Training Fees and Income      16,979.43          0.00          0.00     16,979.43
  Fine Arts Salon Income                     4,757.00          0.00          0.00      4,757.00
  Subscriptions & Postal Surcharges          5,328.00          0.00          0.00      5,328.00
  Bookstore Shipping Fees                   11,807.07          0.00          0.00     11,807.07
  Miscellaneous                              2,509.67          0.00          0.00      2,509.67
  Investment Earnings
   Dividends                                 4,230.16     61,866.57          0.00     66,096.73
   Interest                                  3,595.58          0.00          0.00      3,595.58
   Realized Gains (Losses)                       0.00     13,513.02          0.00     13,513.02
   Unrealized Gains (Losses)                     0.00     (9,408.27)         0.00     (9,408.27)
   Investment Expenses                           0.00     (1,994.17)         0.00     (1,994.17)
 Total Revenues                            376,243.70     75,441.42          0.00    451,685.12

 Net Assets Released From Donor             70,141.41                                 70,141.41
  Restrictions
   Satisfaction of Program Restrictions                  (70,141.41)         0.00    (70,141.41)
 Total Public Support and Revenues         749,065.54    184,475.83          0.00    933,541.37

EXPENSES
 Program Services
 Cave Bookstore & A/V Library              164,164.12          0.00          0.00    164,164.12
 Conservation & Cave Management             16,261.16          0.00          0.00     16,261.16
 Awards & Miscellaneous Grants              17,070.00          0.00          0.00     17,070.00
 Cave Restoration                                0.00     18,522.41          0.00     18,522.41
 Cave and Karst Education                        0.00     16,847.16          0.00     16,847.16
 Cave Rescue Training                       22,817.39          0.00          0.00     22,817.39
 Convention (seminars, exhibits, etc)      160,974.05      9,129.48          0.00    170,103.53
 Publications & Web Site                   226,778.32          0.00          0.00    226,778.32
 Fine Art Salon                              4,151.22          0.00          0.00      4,151.22
 Transfers to Restricted Funds               6,800.00          0.00          0.00      6,800.00
 Other Member Services                      21,032.47          0.00          0.00     21,032.47
    Total Program Services                 640,048.73     44,499.05          0.00    684,547.78

 Support Services
  Management and Administrative             56,496.66           0.00         0.00     56,496.66
  Fund Raising                               4,922.12           0.00         0.00      4,922.12
   Total Support Services                   61,418.78           0.00         0.00     61,418.78
 Depreciation                              3,420.44         0.00   0.00          3,420.44

   Total Expenses                        704,887.95    44,499.05   0.00     749,387.00


   Change in Net Assets                   44,177.59   139,976.78   0.00     184,154.37

NET ASSETS - BEGINNING OF YEAR           570,489.74 2,134,003.77   0.00    2,704,493.51

   NET ASSETS - END OF YEAR              614,667.33 2,273,980.55   0.00    2,888,647.88

Ratio of Management, Administrative &
Fundraising Expenses to Total Expense:                                    8.2%
                                 STATEMENT OF CASH FLOWS

                       Increase (Decrease) in Cash and Cash Equivalents

National Speleological Society, Inc.                      For the Fiscal Year
Huntsville, Alabama                                       Ending April 30, 2002

                               CASH FLOWS FROM OPERATING ACTIVITIES
Total Income                                                       933,541
 less Investment Gains                                              68,207
Operating Cash Revenue                                             865,334        865,334

Total Operating Expenses                                               749,387
   less Depreciation                                                    (3,420)
   less Cost Of Goods Sold                                             (72,156)
   plus Bookstore Purchases                                             64,312
Operating Cash Expenditures                                            738,123    738,123

(Increase) Decrease in Assets
     Accounts Receivable                                                 5,640
     Advances                                                               64
     Prepaid Expenses                                                   (5,614)
     Property and Equipment                                             (4,598)
Increase (Decrease) in Liabilities
     Accounts Payable                                                     (124)
     Prepaid Income                                                      8,200
     Held for Others                                                        25
     Total Adjustments                                                   3,592      3,592

     Net Cash Provided (Used) by Operating Activities                             130,803

                                CASH FLOWS FROM INVESTING ACTIVITIES
Redemption of Securities                                                54,229
Purchase of Securities                                                 131,634
    Net Cash Provided (Used) by Investing Activities                              (77,405)

     NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                          53,398

    CASH AND CASH EQUIVALENTS - APRIL 30, 2001                                    244,340

     CASH AND CASH EQUIVALENTS - APRIL 30, 2002                                   297,738


                                         SUPPLEMENTAL DATA
Cash Paid During the Year for:
  Interest (Net of Amount Capitalized)                                                  0

  Income Taxes                                                                          0
 .       SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

         Organization and Nature of Activities
Note

       National Speleological Society

 1     The National Speleological Society, Inc., (NSS) is a non-profit organization affiliated with the
       American Association for the Advancement of Science. It was founded for the purpose of
       advancing the study, conservation, exploration, and knowledge of caves. In addition, the
       Society collects and publishes information relating to speleology in this country and in all parts
       of the world. Membership in the Society encourages protection and conservation of caves
       and provides contact with thousands of serious explorers and scientists in the United States
       and foreign countries.

       Donations

 2     The NSS receives a significant amount of donated services from unpaid volunteers who
       assist in special projects. No amounts have been recognized in the Statement of Activities
       because the criteria for recognition under SFAS No. 116 have not been satisfied.

 3     Contributions of donated non-cash assets are recorded at their fair values in the period
       received.

       Estimates

 4     The preparation of financial statements in conformity with generally accepted accounting
       principles requires the use of management’s estimates.

       Allocation of Cost

 5     The costs of providing the various programs and activities have been summarized on a
       functional basis in the Statement of Activities. Accordingly, certain costs have been allocated
       among the programs and supporting services benefited.


       Cash and Equivalents

 6     The NSS considers all highly liquid investments with a maturity of three months or less when
       purchased to be cash equivalents. Cash and cash equivalents for purposes of the Statement
       of Cash Flows exclude permanently restricted cash and cash equivalents.

       Investments

 7     Investments are composed of stocks and mutual funds which invest in debt and equity
       securities and are carried at current market value.

       Inventory
8    Inventory consists of books held for resale and are priced using the average cost method.


     Income Tax Status

9    The NSS is a not-for-profit organization that is exempt from income taxes under Section
     501(c)(3) of the Internal Revenue Code. It is listed in IRS Publication 78
     [http://www.irs.ustreas.gov/bus_info/eo/eosearch.html]. The society has also been classified
     as an entity that is not a private foundation within the meaning of Section 509(a) and qualifies
     for deductible contributions as provided in Section 170(b)(1)(A)(vi). The society paid no
     unrelated business tax for the fiscal year.

     Property and Equipment

10   Furniture, equipment, and buildings are capitalized at cost. It is the NSS policy to capitalize
     expenditures for those items in excess of $2,500. Lesser amounts are expensed. Land
     (mainly composed of cave sites) is recorded at cost if purchased or fair market value in the
     year it is donated. Buildings are being depreciated over estimated useful lives of forty years
     using a straight-line method. Depreciation expense for the fiscal year was:


                        $3,420.44
     The original purchase price of the Headquarters
     property and equipment is composed of the
     following:
     Land                                   $36,000.00
     Buildings                             $136,817.61
     Audio-visual equipment costing $4,598 was purchased at the end of the 01-02 fiscal year. It
     was first used at the 2002 Convention in June, 2002. It will be depreciated with an effective
     service date of 1 May, 2002, thus no depreciation for it was recorded in FY 01-02.


     Investment Return

11   The following schedule summarizes the investment return and its classification in the
     Statement of Activities for the year ended April 30, 2001.

                                                        Temporarily Permanently
                                    Unrestricted         Restricted  Restricted    Total
     Interest and Dividends                    7,825.74   61,866.57           0.00    69,692.31
     Realized and Unrealized                       0.00     2,110.58          0.00     2,110.58
     Gains & Losses

     Total Investment Return                   7,825.74     63,977.15             0.00      71,802.89

     NSS Funds
12   The NSS maintains a variety of restricted funds. Permanent endowment funds which are
     established by donor-restricted gifts and bequests to provide a permanent endowment,
     provide a permanent source of income. The principal of a permanent endowment is
     maintained permanently – not used up, expended, or otherwise exhausted and is classified as
     permanently restricted net assets. The principal of a term endowment is maintained for a
     specified term and is classified as temporarily restricted net assets. Several of the NSS term
     endowments are managed as quasi-permanent endowment funds invested to protect the
     inflation-adjusted principal over the long term with short term varations due to market
     fluctuations. The NSS earmarks a portion of its unrestricted net assets as board-designated
     funds. The principal of a board-designated fund, which results from an internal designation, is
     not donor restricted and is classified as unrestricted net assets. The NSS earmarks other
     portions of its unrestricted net assets for specified purposes for which both principal and
     earnings may be spent.
                                    April 30, 2002                    Type of Fund
                                    Balance
     Audio-Visual Library Fund                4,807.43                Unrestricted
     Building Repair Fund                   17,091.60                 Unrestricted
     Cave Acquisition Fund                  15,535.70                 Temporarily    Restricted
     Cave and Karst Education                                         Temporarily    Restricted
     Program Fund                           11,848.76
     Cave Preserve Fund                     51,946.73                 Temporarily    Restricted
     Cave Rescue Fund                          500.00                 Temporarily    Restricted
     Cave Restoration Fund                     658.48                 Temporarily    Restricted
     Contemporary Cave Use                      293.16                Temporarily    Restricted
     Study Fund
     Convention Surplus Fund                61,256.49                 Unrestricted
     Education Fund                          2,848.01                 Temporarily    Restricted
     Endowment Fund                         84,707.41                 Temporarily    Restricted
     Equipment Fund                         15,562.03                 Unrestricted
     Periodical Special Features                                      Temporarily    Restricted
     Fund                                   40,289.47
     Fine Arts Salon Fund                      997.31                 Unrestricted
     Gage Caverns Fund                         338.20                 Temporarily    Restricted
     Guide to Responsible Caving                                      Unrestricted
     Fund                                   1,598.75
     Headquarters Fund                    129,584.37                  Temporarily    Restricted
     International Exploration                                        Temporarily    Restricted
     Fund                                    4,735.76
     International Fund                     50,232.69                 Temporarily    Restricted
     James G. Mitchell Fund                  2,194.14                 Temporarily    Restricted
     Joe Ivy Endowment Fund for                                       Temporarily    Restricted
     Cave Exploration                        4,905.24
     John Guilday Cave Preserve                                       Temporarily    Restricted
     Fund                                      576.94
     Journal of Caves & Karst                                         Unrestricted
     Studies Fund                                0.00
     Junior Speleological Society                                     Temporarily    Restricted
     Fund                                    3,833.94
     Landowner Assistance Fund                                        Temporarily    Restricted
                                             4,013.47
     Lew Bicking Fund                        4,239.96                 Temporarily    Restricted
     Library Fund                            2,944.36                 Temporarily    Restricted
     Life Membership Fund              1,122,320.64                      Temporarily    Restricted
     Mammoth Cave Restoration                                            Temporarily    Restricted
     Project Fund                          2,058.63
     Membership Committee                                                Temporarily    Restricted
     Fund                                    222.63
     Merle and Bill Stephenson                                           Temporarily    Restricted
     50th Anniversary Fund                12,147.45
     Museum Fund                             413.78                      Temporarily    Restricted
     National Cave Rescue                                                Unrestricted
     Commission Funds                     17,662.56
     NSS Library/Museum                                                  Temporarily    Restricted
     Building Fund                             0.00
     NSS News Fund                         9,326.14                      Unrestricted
     NSS Publication Fund                113,521.68                      Temporarily    Restricted
     Pacific Slope Cave Acquisition Fund 71,764.79                       Temporarily    Restricted
     Peter Gomez Fund                      5,563.91                      Temporarily    Restricted
     Peter M. Hauer Fund                   1,474.90                      Temporarily    Restricted
     Ralph W. Stone Research                                             Temporarily    Restricted
     Fund                                101,924.74
     Salons Fund                           2,375.16                      Unrestricted
     Sara Corrie Memorial Fund            43,217.80                      Temporarily    Restricted
     Save the Caves Fund                  19,256.17                      Temporarily    Restricted
     Schoharie Caverns Fund                  745.72                      Temporarily    Restricted
     Shelta Cave Fund                      6,294.88                      Temporarily    Restricted
     Spring Hill Cave Fund                 7,986.14                      Temporarily    Restricted
     Fund for Litigation to Protect                                      Temporarily    Restricted
     Caves                                49,808.60
     Vandalism Deterence                                                 Temporarily    Restricted
     Reward Fund                           9,814.26
      Total                             2,115,440.98

13   The NSS invests a significant amount of its funds with the National Speleological Foundation
     (NSF). The NSF is a non-profit corporation organized exclusively for scientific, literary, and
     educational purposes, including for such purposes serving the science of speleology and the
     conservation of caves. Its principle activity is managing the investments of other organizations
     with similiar purposes.

14   Some NSS restricted funds are under contract provisions which require earnings made
     availabe for distibution but not distributed within a specified period shall be reinvested as part
     of the principal. In such event the assets are reclassified from unrestricted to temporarily or
     permanently restricted assets based on whether the fund from which they were derived was
     temporarily or permanently restricted.

15   Some NSS restricted funds are invested under contract provisions which make available up to
     5.5% of the fund (principal and earnings ) each year. These funds are classified as
     Temporarily Restricted funds but are managed as quasi-permanent endowment (Permanently
     Restricted) funds with the intent that the principal will be preserved over the long term and
     keep up with inflation.
16   Net assets were released from donor restrictions by incurring expenses satisfying the purpose
     or time restrictions specified by donors.


17   The NSS has a defined contribution salary deferral plan covering substantially all employees.
     Under the plan, the NSS contributes 5.5 percent of each eligible employee’s salary. Plan
     expenses incurred by the NSS during the fiscal year were $3,400.

     Fair Market Values for Financial Investments

18   The following methods and assumptions were used by the NSS estimating fair value
     disclosures for financial statements:
     Cash and Cash Equivalents: The carrying amounts reported in the Statement of Financial
     Position approximate fair values because of the short maturities of those instruments.
     Securities held for investments: The fair values of investments are based on quoted market
     prices for those investments. The carrying amount of these securities is equal to their fair
     value.
     Concentration of Credit Risk

19   Deposits with banking institutions are fully insured by the FDIC.

20   Description of Funds

     The NSS Board-designated and restricted funds are defined at
     http://caves.org/nss-business/bog/sec-18.html

     Cash and Accrual Accounting

21   The NSS records some of its financial transactions on a cash basis and others on an accrual
     basis. Cash accounting records transactions only when cash (or a cash equivalent such as a
     check) is actually received or disbursed. "Accrual" accounting records transactions when they
     actually happen (when we deliver or receive a product or service) regardless of whether cash
     actually changes hands at that time.

     Membership dues are recorded on a strictly cash basis. Members are under no obligation to
     renew their membership and in the past it was difficult to track our liability to provide a
     member specific publications beyond those published during the term of his membership.

     Donations are recorded on a cash basis. Even for those who may pledge a future donation,
     we account for the donation not when it's pledged, but only when it is received.

     Interest and miscellaneous income are recorded on a cash basis when received.

     Bookstore cost of goods sold (COGS) and related expenses are computed on an accrual
     basis. When we buy items on credit we track the transaction in "accounts payable" until we
     pay the bill. We record the cost of goods as each item is sold and conduct a physical count of
     inventory once a year .
     NSS Office staff expenses are recorded on an accrual basis. However we do not accrue the
     fact that we are paying salaries several weeks after they are earned. For example a paycheck
     issued on January 2nd is recorded as a January payment even though it may cover days
     worked within December. We accrue the liabilities for tax withholding in paying salaries. We
     do not accrue the liability that comes from an employee’s accumulated vacation time. Our
     contribution to an employee’s pension is also not accrued even though it is paid in May based
     on the salary received the previous fiscal year.

     Advertising income is recorded strictly on an accrual basis. Most of it is pre-paid.

     Committee expenses are recorded on a cash basis, but we recognize that the committee
     chairs accumulate a lot of reimbursement liability before they get around to requesting
     reimbursement at the end of the fiscal year or deciding to donate their expenses.

     Convention and NCRC national rescue seminar income & expenses are currently recorded on
     a cash basis by the convention and the NCRC. But we record them on an accrual basis in our
     corporate books (and our Federal Income tax Form 990) based upon when the event was
     held. For example in this financial statement for FY 01/02, the out-year conventions (2002 and
     2003) have their accumulated income and expenses written down as pre-paid income and pre-
     paid expenses. Only the convention that was actually held within the fiscal year (in this case
     the 2001 Convention) has its income and expense included in this financial statement,
     including the cumulative pre-paid income and pre-paid expense reported in earlier years
     financial statements.

     Periodical and Non-Periodical NSS publication expenses are recorded on an accrual basis.
     For example we recorded the entire cost of publishing On Rope when it was published even
     though we may have given the authors cash advances in prior fiscal years. However, the back
     issues of the NSS News, Journal of Cave and Karst Studies (Journal), and the Convention
     guidebooks are expensed at the time of printing so their accrual basis is zero.

     Transfers to restricted funds are accrued on a monthly basis.

     The NSF records transactions in the funds it manages generally on a cash basis. Small
     corrections are made to the investment results they report to ensure that the investment
     returns properly represent an accrual basis.

     Changes in Accounting Methods

22   Last fiscal year the Library Fund was treated as unrestricted funds, as it was mainly funded by
     budgeted transfers of Operating Fund money into the Library Fund. Starting with this fiscal
     year, the Library Fund is now funded through online auction sales of duplicate book
     donations. By official policy this income is dedicated solely to further acquisitions of items for
     the Library. Accordingly, the Library Fund is now treated as temporarily restricted funds.


     Error treatment
23   Subsequent to the closing of the fiscal year on our computerized accountig system, an error
     of $530 was uncovered. This was in the amount of reimbursement to be received from the
     Ralph W. Stone Research Fund for research grants. Due to the need to reconcile transfers
     between the NSS and the NSF, it was not possible to correct this mistake through a prior
     period adjustment next fiscal year. Accordingly, the financial results reported here incorporate
     the correction of that error. As one result the Operating Fund surplus is reduced by $530
     from that which had been reported previously.
Background for FY 01/02 Fiscal Report
                                                 Balance       Balance        Change       Notes
                                                30-Apr-02      1-May-01
Unrestricted Assets
    Cash
          Operating Fund                        195,344.11     141,964.60     53,379.51
          2001 Convention                             0.00      26,253.17    (26,253.17)    1
          2002 Convention                        31,101.65       1,075.00     30,026.65
          2003 Convention                         2,305.89           0.00      2,305.89
          NCRC                                   17,046.56      22,500.52     (5,453.96)
          Fine Arts Salon                           778.31          51.03        727.28
          Designated Funds                            0.00           0.00          0.00
             Subtotal - Cash                    246,576.52     191,844.32     54,732.20
    Advances
          Operating Fund advances                 5,747.16       3,810.88      1,936.28
          less Convention advances               (2,500.00)       (500.00)    (2,000.00)
             Subtotal - Advances                  3,247.16       3,310.88        (63.72)
    Accounts Receivable                          13,673.23      11,893.59      1,779.64
    Bookstore Inventory                         188,392.70     196,236.08     (7,843.38)
    Pre-paid Expenses
          Operating Fund                          7,297.82       5,803.63     1,494.19
          Conventions                            15,387.96      11,267.80     4,120.16
             Subtotal - Pre-paid expense         22,685.78      17,071.43     5,614.35
    Total - Current Assets                      474,575.39     420,356.30    54,219.09

    Property & Equipment
         cost of Headquarters Property      172,817.61         172,817.61          0.00
         less Accumulated depreciation      (62,419.86)        (58,999.42)    (3,420.44)
         Equipment                            4,598.00               0.00      4,598.00
         Accumulated equipment depreciation       0.00               0.00          0.00
    Net Book Value of Property & Equipment 114,995.75          113,818.19      1,177.56

    Investments
         Designated Funds total                 112,017.60      97,134.98    14,882.62
         less due from Operating Fund           (17,032.87)    (12,353.03)   (4,679.84)     2
            Subtotal - Investments               94,984.73      84,781.95    10,202.78

Total Unrestricted Assets                       684,555.87     618,956.44    65,599.43

Liabilities
    Current Liabilities                           8,937.04       9,061.27      (124.23)
    Pre-paid Income                              46,295.50      38,095.97     8,199.53
    Held for Restricted Funds
            Custodial Funds                       32,523.87     13,702.99    18,820.88
            less due to Designated Funds         (17,032.87)   (12,353.03)   (4,679.84)
            less due to Conventions and NCRC        (616.00)         0.00      (616.00)
            less due to Fine Arts Salon             (219.00)       (40.50)     (178.50)
               Subtotal - Held for Restricted     14,656.00      1,309.46    13,346.54
Total Liabilities                                 69,888.54     48,466.70    21,421.84

Total Unrestricted Net Assets                   614,667.33     570,489.74    44,177.59

Unrestricted Net Assets
    Operating Fund Accumulated Surpluses     351,219.91    325,272.32    25,947.59
    Encumbrances                              22,372.20     11,672.20    10,700.00
    Conventions                                    0.00          0.00         0.00
    NCRC                                      17,662.56     22,500.52    (4,837.96)
    Designated Funds                         112,017.60     97,134.98    14,882.62
    Fine Arts Salon                              997.31         91.53       905.78
    Headquarters Net Book Value              110,397.75    113,818.19    (3,420.44)
Total Unrestricted Net Assets                614,667.33    570,489.74    44,177.59


Notes:
 1       2000 Convention closed its accounts and transferred its $31,691.46 surplus to the
         Operating Fund accounts in March.
  2      The large amount due to Designated Funds comes mainly from $11,786 withheld
         from the 2000 Convention surplus. This money was due to be transferred back to the
         Operating Fund on 1 May as the FY 01-02 contribution from the Convention Surplus
         Fund.
Consolidated Unrestricted Fund Activity

Income
    Operating Fund
         Dues                                          284,510.97
         Subscriptions/Surcharges                        5,328.00
         Transfer from Life Fund                        42,921.00
         Bookstore Sales                               138,047.15
         Bookstore Shipping Fees                        11,807.07
         Donations                                      11,253.79
         Grants                                          2,000.00
         Advertising                                    16,850.66
         Fund Raising                                    3,521.67
         Interest                                        3,215.76
         User Fees                                       2,223.00
         Miscellaneous                                     286.67
         Convention Insurance Transfer                   1,500.00
         Designated Fund Transfers                      20,512.45
         Temporarily Restricted Transfers               27,220.41
         Permanently Restricted Transfers                    0.00
                  Total - Operating Fund               571,198.60
         less transfer from Convention                  (1,500.00)
         less transfers from other Designated Funds    (20,512.45)
    2001 Convention                                    173,796.76
         less transfer from Operating Fund              (1,712.48)
         Prior Convention Adjustments                       54.70
    Designated Funds
         Donations                                       1,394.00
         Investment Income                               4,609.98
    NCRC                                                17,979.43
         less transfer fromOperating Fund               (1,000.00)
    Fine Arts Salon                                      5,057.00
         less transfer fromOperating Fund                 (300.00)

Total Unrestricted Income                              749,065.54

Expenses
   Operating Fund
       Cave Bookstore & A/V Library                    164,164.12
       Conservation & Cave Management                   16,261.16
       Awards & Miscellaneous Grants                    17,070.00
       Convention                                          367.85
       Publications & Web Site                         237,478.32
       Other Member Services                            21,032.47
       Transfer to Convention                            1,712.48
       Transfers to Designated Funds                    13,967.48
       Transfers to Restricted Funds                     6,800.00
       Management and Administrative                    56,496.66
       Fund Raising                                      4,922.12
               Total Operating Fund Expense            540,272.66
       less transfer to Convention                      (1,712.48)
       less transfers to Designated Funds              (13,967.48)
       plus encumbrances from FY 00-01                  11,672.20
       less encumbrances carried forward to FY 02-03   (22,372.20)
    Convention (seminars, exhibits, etc)      162,106.20
         less transfer to Operating Fund       (1,500.00)
    Designated Funds                                0.00
    Depreciation                                3,420.44
    Cave Rescue Training                       22,817.39
    Fine Arts Salon                             4,151.22

Total Unrestricted Expenses                   704,887.95

Change in Unrestricted Net Assets              44,177.59

Unrestricted Net Assets - Beginning of Year   570,489.74

Unrestricted Net Assets - End of Year         614,667.33
Balance Sheet for the NSS Operating Fund and NSS restricted funds


Restricted Funds Balance Sheet
RF FY 01-02 Final - Rev C                 Balance         Balance         Change
                                         30-Apr-02        1-May-01
Assets

Cash On Hand
   Money Market Account                     33,853.86         23,932.99     9,920.87
   Fine Arts Salon Checking                    778.31             51.03       727.28
   JSS Checking                              3,200.00              0.00     3,200.00
   MCRP Checking                             2,058.63         13,081.03   (11,022.40)
   Cave Ed Checking                         11,848.76         15,281.92    (3,433.16)
   Other Cash                                  200.00            200.00         0.00
        Total Cash On Hand                  51,939.56         52,546.97      (607.41)

Investments
    NSF Holding Fund                       221,630.75      140,969.54      80,661.21
    NSS-Held Stock                          34,379.50       33,832.31         547.19
    NSF-Held Funds                       1,767,616.70    1,703,597.99      64,018.71
        Total Investments                2,023,626.95    1,878,399.84     145,227.11

Real Estate
   Headquarters Property                  172,817.61       172,817.61           0.00
         less accumulated depreciation    (62,419.86)      (58,999.42)     (3,420.44)
         Net Book Value                   110,397.75       113,818.19      (3,420.44)
   Cave Properties                        289,216.58       289,216.58           0.00
         Total Real Estate                399,614.33       403,034.77      (3,420.44)

Accounts Receivable
   Due from Operating Fund                  21,693.37         11,026.39    10,666.98
   Fine Arts Salon - A/R                       219.00             40.50       178.50
   JSS - A/R                                   633.94            333.94       300.00
        Total Accounts Receivable           22,546.31         11,400.83    11,145.48

Total Assets                             2,497,727.15    2,345,382.41     152,344.74

Liabilities

    Due to Operating Fund                        0.00             0.00          0.00
    Other Accounts Payable                     333.94           333.94          0.00

Total Liabilities                              333.94           333.94          0.00

Net Assets                               2,497,393.21    2,345,048.47     152,344.74

Capital Funds

Real Estate
   Real Estate Capital HQ                 110,397.75       113,818.19      (3,420.44)
   Real Estate Capital Caves              289,216.58       289,216.58           0.00
         Total Real Estate                399,614.33       403,034.77      (3,420.44)



                                              Page 19 of 66
Balance Sheet for the NSS Operating Fund and NSS restricted funds



NSS-Held Funds
   Audio Visual Library Fund                4,807.43         5,339.17        (531.74)
   Building Repair Fund                    17,091.60        14,009.41       3,082.19
   Cave Acquisition Fund                   15,535.70        20,082.49      (4,546.79)
   Cave Defense                            49,808.60        47,694.91       2,113.69
   Contemporary Cave Use Study                293.16           505.84        (212.68)
   Equipment Fund                          15,562.03         9,431.03       6,131.00
   Gage Caverns Fund                          338.20           521.36        (183.16)
   International Exploration Fund           4,735.76         3,426.98       1,308.78
   John Guilday Cave Preserve Fnd             576.94           959.75        (382.81)
   Library Fund                             2,944.36            24.58       2,919.78
   Museum Fund                                413.78           393.53          20.25
   Peter Gomez Memorial Fund                5,563.91         5,291.54         272.37
   Salons Fund                              2,375.16         2,147.95         227.21
   Save the Caves Fund                     19,256.17        18,514.87         741.30
   Schoharie Caverns Fund                     745.72           324.18         421.54
   News Restricted Fund                     9,326.14         7,517.40       1,808.74
   Journal Restricted Fund                      0.00             0.00           0.00
   Membership Committee Fund                  222.63           211.74          10.89
   Convention Surplus Fund                 61,256.49        58,591.27       2,665.22
   Guide to Responsible Caving Fund         1,598.75            98.75       1,500.00
   Cave Restoration Fund                      658.48           626.25          32.23
   Spring Hill Fund                         7,986.14         7,604.56         381.58
   Educational Fund                         2,848.01         2,392.73         455.28
   Landowner Assistance Fund                4,013.47         3,817.00         196.47
   Joe Ivy Fund                             4,905.24           100.00       4,805.24
   Shelta Cave Fund                         6,294.88             0.00       6,294.88
   Cave Rescue Fund                           500.00             0.00         500.00
   Pacific Slope Cave Acquisition          71,764.79             0.00      71,764.79
   Unallocated RF Income                        0.00             0.00           0.00
         Total NSS-Held Funds             311,423.54       209,627.29     101,796.25

Mammoth Cave Restoration Project             2,058.63         13,081.03   (11,022.40)
Cave & Karst Education                      11,848.76         15,281.92    (3,433.16)
Fine Arts Salon                                997.31             91.53       905.78
Junior Speleological Society Fund            3,833.94            333.94     3,500.00


NSF-Held Funds
   Life Membership Fund                  1,122,320.64    1,075,496.95      46,823.69
   Stone Research Fund                     101,924.74      105,941.69      (4,016.95)
   Headquarters Fund                       129,584.37      123,837.94       5,746.43
   International Fund                       50,232.69       49,765.78         466.91
   Publication Special Features Fund        40,289.47       38,404.44       1,885.03
   Cave Preserve Fund                       51,946.73       50,942.88       1,003.85
   Sara Corrie Fund                         43,217.80       42,650.85         566.95
   Vandalism Deterrence Fund                 9,814.26        9,822.89          (8.63)
   Stephenson 50 Fund                       12,147.45       11,862.22         285.23
   Awards Fund                               7,909.46        7,939.66         (30.20)
   NSS Endowment Fund                       84,707.41       76,302.17       8,405.24
   Publication Fund                        113,521.68      110,630.52       2,891.16


                                              Page 20 of 66
Balance Sheet for the NSS Operating Fund and NSS restricted funds


    Library/Museum Building Fund                 0.00            0.00         0.00
         Total NSF-Held Funds            1,767,616.70    1,703,597.99    64,018.71

Total Fund Balances                      2,497,393.21    2,345,048.47   152,344.74




                                              Page 21 of 66
    FY99/00 NSS Restricted Fund Activity                                                                                                                       Enclosure E-3 to June 00 S-T Report




              NSS Restricted Fund activity for FY 01-02


                                                                                                                                    Ending
               Board Designated Funds          Starting Balance   Donations         Income       Transfers from     Transfers To                 Change
                                                                                                                                    Balance                        Checksum
                                                      1-May-01                                     Operating         Operating       30-Apr-02
02-30201-22   AV Library Fund                         5,339.17            5.00          255.44          245.68          1,037.86      4,807.43      (531.74)
02-30202-22   Building Repair Fund                   14,009.41        1,130.00          698.32        2,000.00            746.13     17,091.60     3,082.19
02-30207-22   Equipment Fund                          9,431.03            0.00          452.40        7,500.00          1,821.40     15,562.03     6,131.00
02-30216-22   Salons Fund                             2,147.95          259.00          110.56             0.00           142.35      2,375.16       227.21
02-30221-22   News Restricted Fund                    7,517.40            0.00          386.94        1,421.80               0.00     9,326.14     1,808.74
02-30222-22   Journal Restricted Fund                     0.00            0.00            0.00             0.00              0.00         0.00         0.00
02-30224-22   Convention Surplus Fund                58,591.27            0.00        2,706.32       11,745.26         11,786.36     61,256.49     2,665.22
02-30225-22   Guide Resp. Caving Fund                    98.75            0.00            0.00        1,500.00               0.00     1,598.75     1,500.00
               Total Board Designated Funds          97,134.98        1,394.00        4,609.98       24,412.74         15,534.10    112,017.60    14,882.62


                                                                                                                                    Ending
                                               Starting Balance   Donations         Income       Transfers from     Transfers To                 Change
              NSS Restricted Funds                                                                                                  Balance
                                                      1-May-01                                     Operating         Operating       30-Apr-02
02-30203-22   Cave Acquisition Fund                  20,082.49        2,408.62        1,044.59             0.00         8,000.00     15,535.70    (4,546.79)
02-30204-22   Cave Defense Fund                      47,694.91            0.00        2,113.69             0.00              0.00    49,808.60     2,113.69
02-30206-22   Contemp Cave Use Study                    505.84            0.00           24.52             0.00           237.20        293.16      (212.68)
02-30208-22   Gage Caverns Fund                         521.36            0.00           26.84             0.00           210.00        338.20      (183.16)
02-30209-22   Internat'l Exploration Fund             3,426.98        2,131.63          177.15             0.00         1,000.00      4,735.76     1,308.78
02-30211-22   John Guilday Cave Fund                    959.75           40.00           49.40             0.00           472.21        576.94      (382.81)
02-30212-22   Library Fund                               24.58        2,418.00            0.00        1,000.00            498.22      2,944.36     2,919.78
02-30213-22   Museum Fund                               393.53            0.00           20.25             0.00              0.00       413.78        20.25
02-30214-22   Peter Gomez Fund                        5,291.54            0.00          272.37             0.00              0.00     5,563.91       272.37
02-30217-22   Save the Caves Fund                    18,514.87        3,366.00          963.30             0.00         3,588.00     19,256.17       741.30
02-30218-22   Schoharie Fieldhouse Fund                 324.18          791.00           27.69             0.00           397.15        745.72       421.54
02-30223-22   Membership Committee Fund                 211.74            0.00           10.89             0.00              0.00       222.63        10.89
02-30226-22   Cave Restoration Fund                     626.25            0.00           32.23             0.00              0.00       658.48        32.23
02-30227-22   Spring Hill Fund                        7,604.56            0.00          391.43             0.00              9.85     7,986.14       381.58
02-30229-22   Education Fund                          2,392.73        1,889.63           65.65             0.00         1,500.00      2,848.01       455.28
02-30231-22   Landowner Assistance                    3,817.00            0.00          196.47             0.00              0.00     4,013.47       196.47
02-30232-22   Joe Ivy Fund                              100.00        4,622.84          182.40             0.00              0.00     4,905.24     4,805.24
02-30233-22   Shelta Cave Fund                            0.00        6,294.88            0.00             0.00              0.00     6,294.88     6,294.88
02-30234-22   Cave Rescue Fund                            0.00            0.00            0.00          500.00               0.00       500.00       500.00
02-30235-22   Pacific Slope Cave Acquisition              0.00       70,000.00        1,764.79             0.00              0.00    71,764.79    71,764.79
                Total NSS Restricted Funds          112,492.31       93,962.60        7,363.66        1,500.00         15,912.63    199,405.94    86,913.63

              NSS-Held Totals                       209,627.29       95,356.60       11,973.64        25,912.74         31,446.73   311,423.54   101,796.25


                                                                                                                                    Ending
                                               Starting Balance   NPS Grants     Net Bank Fees     Donations         Expenses                    Change
              NPS Grant Programs                                                                                                    Balance
                                                      1-May-01                                                                       30-Apr-02
21-30601-00   Mammoth Cave Restoration               13,081.03        7,500.01          156.78               0.00       18,365.63     2,058.63   (11,022.40)




                                                                                                    - 22 -
    FY99/00 NSS Restricted Fund Activity                                                                                                                                     Enclosure E-3 to June 00 S-T Report




22-30601-00   Cave & Karst Education               15,281.92       13,414.00           14.00              0.00        16,833.16       11,848.76        (3,433.16)




                                                                                               Payments to                           Ending
                                             Starting Balance   Artwork Sold   Other Income                      Other Expenses                      Change
              Special Funds                                                                      Artists                             Balance
                                                    1-May-01                                                                          30-Apr-02
31-30601-00   Fine Arts Salon                          91.53        3,830.00        1,227.00       3,032.00       1,119.22               997.31          905.78
                                                                                            Donations &
                                                             Registrations  Other Income    Transfers       Expenses
32-30601-00   Junior Speleological Society            333.94       3,929.00        7,535.27        1,165.21       9,129.48              3,833.94        3,500.00




                                                                                                                 Realized Capital  Unrealized       Investment      Transfers to
                                             Starting Balance    Donations       Interest       Dividends                                                                         Ending Balance        Change
              NSF-Held Funds                                                                                          Gains       Capital Gains      Expenses        Operating
                                                1-May-01                                                            (Losses)        (Losses)                           Fund         30-Apr-02
02-30901-23   Life Membership Fund              1,075,496.95       48,814.35            0.00       31,071.02            9,200.28       1,918.70         1,259.66       42,921.00    1,122,320.64         46,823.69
02-30902-23   Stone Research Fund                 105,941.69        1,417.00            0.00        3,711.99              921.27      (3,056.13)          121.08        6,890.00      101,924.74         (4,016.95)
02-30903-23   Headquarters Fund                   123,837.94          166.00            0.00        4,953.54              552.91         213.99           140.01             0.00     129,584.37          5,746.43
02-30904-23   International Fund                   49,765.78           20.00            0.00        1,638.42              562.18         306.10            59.79        2,000.00       50,232.69            466.91
02-30905-23   Publication Special Features         38,404.44           75.00            0.00        1,711.47              155.38          (23.31)          33.51             0.00      40,289.47          1,885.03
02-30906-23   Cave Preserve Fund                   50,942.88          933.80            0.00        1,971.79              420.45      (1,994.33)           60.08          267.78       51,946.73          1,003.85
02-30907-23   Sara Corrie Fund                     42,650.85          821.35            0.00        1,629.70              119.77        (198.14)           55.73        1,750.00       43,217.80            566.95
02-30908-23   Vandalism Deterrence Fund             9,822.89          167.50            0.00          276.78               17.72        (459.22)           11.41             0.00       9,814.26             (8.63)
02-30909-23   Stephenson 50 Fund                   11,862.22            0.00            0.00          112.94              117.89           68.04           13.64             0.00      12,147.45            285.23
02-30910-23   Awards Fund                           7,939.66          185.00            0.00          256.00              493.90        (556.05)            9.05          400.00        7,909.46            (30.20)
02-30913-23   NSS Endowment Fund                   76,302.17        9,034.00            0.00        2,227.56              606.71      (3,367.12)           95.91             0.00      84,707.41          8,405.24
02-30914-23   Publication Fund                    110,630.52            0.00            0.00        4,941.70              344.56      (2,260.80)          134.30             0.00     113,521.68          2,891.16
02-30915-23   Library/Museum Fund                       0.00            0.00            0.00            0.00                0.00            0.00            0.00             0.00           0.00              0.00
                Total of NSF-Held Funds         1,703,597.99       61,634.00            0.00       54,502.91           13,513.02      (9,408.27)        1,994.17       54,228.78    1,767,616.70         64,018.71




                                                                                                 - 23 -
Balance Sheet for the NSS Operating Fund and NSS restricted funds

Operating Fund Balance Sheet
FY 01-02 Balance - Apr Rev G            Balance     Balance      Change       Notes
                                       30-Apr-02    1-May-01
Assets

Cash on Hand
    Current Expense Checking            62,882.83    41,454.08   21,428.75
    Payroll Checking                    11,629.93     8,297.73    3,332.20
    Office Expense Checking              3,623.88     5,286.23   (1,662.35)
    V/MC Bank Account                   23,856.62    17,510.92    6,345.70
    News Ad Savings Account              1,069.00     7,204.12   (6,135.12)
    Money Market Fund                   92,097.25    62,026.92   30,070.33
    Petty Cash                             184.60       184.60        0.00
         Total Cash On Hand            195,344.11   141,964.60   53,379.51     1

Advances
    Postage Advances                     2,500.00     2,500.00        0.00
    Convention Advances                  2,500.00       500.00    2,000.00
    SpeleoDigest Publishing Advances         0.00        63.72      (63.72)
    NSS Book Publishing Advances           747.16       747.16        0.00
    Miscellaneous Advances                   0.00         0.00        0.00
        Total Advances                   5,747.16     3,810.88    1,936.28

Accounts Receivable
    News Ad A/R                             62.60       174.00     (111.40)
    Bookstore A/R                        5,416.41     9,172.59   (3,756.18)
    A/R - NSF                            7,916.94       497.12    7,419.82
    Misc A/R                               277.28     2,049.88   (1,772.60)
         Total Accounts Receivable      13,673.23    11,893.59    1,779.64

Other Assets
    Pre-Paid Expenses                    7,297.82     5,803.63    1,494.19
    Bookstore Inventory                188,392.70   196,236.08   (7,843.38)
    Personal Property                    4,598.00         0.00    4,598.00
                                       200,288.52   202,039.71   (1,751.19)

Total Assets                           415,053.02   359,708.78   55,344.24


Liabilities

Current Fund Liabilities
    State Sales Taxes                       59.62        34.73       24.89
    Employment Taxes Payable                 0.00         0.00        0.00
    Employee Deductions                      0.00         0.00        0.00
    Prepaid Advertising                  4,152.44     6,023.40   (1,870.96)
    Refunds                                  0.00         0.00        0.00
    Pre-Payments                             0.00         0.00        0.00
    NSS Accounts Payable                 4,724.98     3,003.14    1,721.84
         Total CF Liabilities            8,937.04     9,061.27     (124.23)




                                             Page 24 of 66
Balance Sheet for the NSS Operating Fund and NSS restricted funds

Operating Fund Balance Sheet
FY 01-02 Balance - Apr Rev G                Balance       Balance         Change        Notes
                                           30-Apr-02      1-May-01
Custodial Funds
    Held for NSS Restricted Funds           22,212.37      11,066.89       11,145.48
    Held for NSF Funds                       9,345.50       2,311.10        7,034.40
    Held for Others                            966.00         325.00          641.00
         Total Custodial Funds              32,523.87      13,702.99       18,820.88

Total Liabilities                           41,460.91      22,764.26       18,696.65


Net Assets                                 373,592.11     336,944.52       36,647.59


Capital Funds

Reserve for Encumbrances
    ACA Encumbrance                         21,250.00      10,550.00       10,700.00       2
    Other Encumbrances                       1,122.20       1,122.20            0.00
    Deferred Income                              0.00           0.00            0.00
         Total Encumbrances                 22,372.20      11,672.20       10,700.00

Working Capital
   Prior Working Capital                   296,907.52     300,380.56       (3,473.04)      3
   Operating Surplus Fund                   23,386.45      24,891.76       (1,505.31)      3
   Current Year Earnings                    30,925.94           0.00       30,925.94
        Current Working Capital            351,219.91     325,272.32       25,947.59

Total Funds                                373,592.11     336,944.52       36,647.59

Notes
   1      NSS available cash (i.e., cash on hand beyond that needed for normal operations:
             Current Expense Checking (less 1/12 of budget)                   13,205.16
             V/MC Account                                                     23,856.62
             Money Market Fund                                                92,097.25
             less Custodial Funds                                           (32,523.87)
             less current budget excess                                          530.00
                      Cash available for publishing, etc.                     97,165.16
    2     Encumbrance for last year's ACA.
    3     The Operating surplus for the previous two years was transferred to the new
          Operating Surplus Fund. In subsequent years, 20% of the fund will be withdrawn
          to use as income each year, while 1/2 of that year's surplus will be added to the
          fund to be used in following years.
          Current Surplus Fund figures include $3,743.04 transferred in from last year's surplus
          and $4,978.35 transferred out to supplement current FY budget.




                                                  Page 25 of 66
                                          FY00-01 OpRevExpAug.xls                                       Page 26


NSS Revenues and Expenses                            FY 01-02 financials through April - Rev G

                                                                                         Budget
                                  Initial Budget Expenses Year Budget Year
                                                                                       Variance to      Notes
                                (Updated Oct/01)    to Date      to Date
                                                                                          Date
Income
    Membership Dues                   342,300.00         332,759.97     342,300.00         (9,540.03)
    Bookstore Sales                   140,450.00         138,047.15     140,450.00         (2,402.85)     1
    Other Income                       47,970.00          52,658.62      52,652.26              6.36
    Fund Transfers                     61,662.00          47,732.86      48,080.15           (347.29)
Total Income                          592,382.00         571,198.60     583,482.41        (12,283.81)

Expenses
    President's Department             25,106.00          14,886.54      24,240.85          9,354.31
    EVP Department                    236,522.00         218,571.03     234,852.46         16,281.43
    AVP Department                     29,412.00          20,842.53      24,951.69          4,109.16
    OVP Department                    158,146.00         141,089.97     155,449.61         14,359.64
    Sec-Treas Department               27,396.00          16,567.67      27,296.00         10,728.33
    Miscellaneous items                28,500.00          42,065.17      31,921.80        (10,143.37)
    Bookstore COGS                     91,050.00          86,249.75      91,050.00          4,800.25      1
Total Expenses                        596,132.00         540,272.66     589,762.41         49,489.75

Surplus/Deficit                         (3,750.00)        30,925.94       (6,280.00)       37,205.94

Notes:
  1      The Bookstore sales income is not as bad as it might seem once the COGS is taken
         into account. Looking at Net Sales Income, it's 2K over budget .
    Bookstore Sales (gross)            140,450.00        138,047.15       140,450.00          (2,402.85)
    COGS                                 91,050.00         86,249.75       91,050.00           4,800.25
    Net Bookstore Sales                  49,400.00         51,797.40       49,400.00           2,397.40
         The primary reason that sales income is below budgeted values is that two planned publications,
         On Cave Conservation and On Caves and Cameras did not get published. Booksales for other
         items exceeded the budget.
  2      The Budget year-to-date values differ from those in the initial budget column only on items where
         equal amounts are taken from both the income side and the expense side. This occurs mainly
         where restricted fund money was not spent as planned. Since the restricted fund money cannot
         be spent on anything except the restricted activity, the amounts are removed from the budget
         and cannot be reallocated by the Officer to other activity lines, as is normally allowed by budget
         lines supported by unrestricted funds.
            The only exception to this is the $2,000 allocated from Save-the-Caves Fund to buy the karst
         groundwater models. I neglected to cover that expense from the Save-the-Caves Fund at the time
         the purchase was made. In view of our large year-end surplus (31K), I chose not to correct this error
         when closing the books, and left the money in the Save-the-Caves Fund.
                                        FY99-00 OpRevExpMay.xls


Revenue Summary                                   FY 01-02 financials through April - Rev G

                                                                                        Budget
                                  Initial Budget Income Year to Budget Year
                                                                                      Variance to         Notes
                                (Updated Oct/01)      Date        to Date
                                                                                         Date
Dues & Subscriptions
   Renewal Dues                      257,900.00        246,040.97      257,900.00        (11,859.03)
   New Dues                           36,300.00         38,470.00       36,300.00          2,170.00
   Life Members Transfer              43,000.00         42,921.00       43,000.00            (79.00)
   Subscriptions                       1,800.00          1,645.00        1,800.00           (155.00)
   Postal Surcharges                   3,300.00          3,683.00        3,300.00            383.00
        Total Dues                   342,300.00        332,759.97      342,300.00         (9,540.03)

Bookstore Sales
   Non-NSS Publications               31,000.00         30,968.80       31,000.00            (31.20)
   Symbolic Devices                   10,000.00         14,025.34       10,000.00          4,025.34
       Subtotal                       41,000.00         44,994.14       41,000.00          3,994.14
   On Rope                            35,000.00         32,701.78       35,000.00         (2,298.22)
   Cave Minerals                       7,500.00          9,855.02        7,500.00          2,355.02
   On Station                          2,000.00          1,956.11        2,000.00            (43.89)
   Caving Basics                       4,000.00          3,878.72        4,000.00           (121.28)
   Speleogenesis                      10,000.00          8,996.84       10,000.00         (1,003.16)
   Cave Restoration                   10,000.00              0.00       10,000.00        (10,000.00)
   On Caves and Cameras                4,000.00              0.00        4,000.00         (4,000.00)
   On Call                             7,000.00          5,890.80        7,000.00         (1,109.20)
   SpeleoDigest                       15,000.00         14,809.90       15,000.00           (190.10)
       Subtotal                       94,500.00         78,089.17       94,500.00        (16,410.83)
   Back Issues                         1,500.00          3,547.00        1,500.00          2,047.00
   Convention Leftovers                2,600.00          5,586.05        2,600.00          2,986.05
   Guads Journal                           0.00            630.00            0.00            630.00
   AGI Karst Booklet                       0.00          4,557.00            0.00          4,557.00
   Miscellaneous Sales                   850.00            643.79          850.00           (206.21)
       Subtotal                        4,950.00         14,963.84        4,950.00         10,013.84
       Total Bookstore Sales         140,450.00        138,047.15      140,450.00         (2,402.85)

Other Revenue
   Unrestricted Contributions         10,000.00         11,253.79       10,000.00             1,253.79
   Designated Contributions                0.00          2,000.00        2,000.00                 0.00
   Convention Insurance Reimburse      1,500.00          1,500.00        1,500.00                 0.00
   Postage Fees                       10,000.00         11,807.07       10,000.00             1,807.07
   A/V Library                         1,200.00          1,257.00        1,200.00                57.00
   Interest                            3,100.00          3,215.76        3,100.00               115.76
   Web Site Fees                         900.00            966.00          900.00                66.00
   Miscellaneous items                   870.00            286.67          770.00              (483.33)
        Subtotal                      27,570.00         32,286.29       29,470.00             2,816.29
        Advertising Revenue
                                         FY99-00 OpRevExpMay.xls


Revenue Summary                                    FY 01-02 financials through April - Rev G

                                                                                         Budget
                                  Initial Budget Income Year to Budget Year
                                                                                       Variance to        Notes
                                (Updated Oct/01)      Date        to Date
                                                                                          Date
   NSS News                            14,000.00         16,782.26       16,782.26              0.00        1
   Members Manual                       1,600.00             68.40        1,600.00         (1,531.60)
   ACA                                    500.00              0.00          500.00           (500.00)
   Journal                                  0.00              0.00            0.00              0.00
       Subtotal                        16,100.00         16,850.66       18,882.26         (2,031.60)
       Fund Raising Programs
   Alamo Rent-a-car                        50.00             34.90           50.00              (15.10)
   VISA card                            4,000.00          3,388.00        4,000.00             (612.00)
   Travel Agency Commissions              200.00             98.77          200.00             (101.23)
   Phone Affinity Card                     50.00              0.00           50.00              (50.00)
       Subtotal                         4,300.00          3,521.67        4,300.00             (778.33)
       Total Other Income              47,970.00         52,658.62       52,652.26                6.36

Fund Transfers
   Stone Fund                           8,000.00          6,890.00        6,890.00                0.00
   International Fund                   2,600.00          2,000.00        2,000.00                0.00
   Photo Endowment Fund                     0.00              0.00            0.00                0.00
   Cave Preserve Fund                   1,425.00            267.78          267.78                0.00
   Sara Corrie Grants                   1,600.00          1,750.00        1,750.00                0.00
   Vandalism Deterrence Fund                0.00              0.00            0.00                0.00
   Gurnee Library Fund                      0.00              0.00            0.00                0.00
   Awards Fund                            400.00            400.00          400.00                0.00
        Subtotal - NSF                 14,025.00         11,307.78       11,307.78                0.00
   A/V Library Fund                     2,300.00          1,037.86        1,037.86                0.00
   Building Fund                        1,100.00            746.13          746.13                0.00
   Cave Acquisition Fund               10,000.00          8,000.00        8,000.00                0.00
   Cave Defense Fund                        0.00              0.00            0.00                0.00
   Contemporary Cave Use Fund             400.00            237.20          237.20                0.00
   Convention Surplus Fund             12,112.00         11,786.36       12,112.00             (325.64)
   Equipment Fund                       2,400.00          1,821.40        1,821.40                0.00
   Gage Caverns Fund                        0.00            210.00          210.00                0.00
   Internatl Exploration Fund           1,800.00          1,000.00        1,000.00                0.00
   Internatl Support Fund                   0.00              0.00            0.00                0.00
   John Guilday Fund                      250.00            472.21          472.21                0.00
   Library Fund                             0.00            498.22          498.22                0.00
   Membership Committee Fund              200.00              0.00            0.00                0.00
   Salons Fund                            400.00            142.35          142.35                0.00
   Save the Caves Fund                  7,400.00          3,588.00        3,588.00                0.00
   Schoharie Fieldhouse Fund              300.00            397.15          397.15                0.00
   Guide to Resp. Caving Fund               0.00              0.00            0.00                0.00
   Landowner Assistance Fund                0.00              0.00            0.00                0.00
   Educational Grants Fund              2,000.00          1,500.00        1,500.00                0.00
   JSS Fund                               100.00              0.00            0.00                0.00
   Spring Hill Cave Fund                1,375.00              9.85            9.85                0.00
   Joe Ivy Fund                           500.00              0.00            0.00                0.00
   Operating Surplus Designated Fund    5,000.00          4,978.35        5,000.00              (21.65)
                                             FY99-00 OpRevExpMay.xls


Revenue Summary                                        FY 01-02 financials through April - Rev G

                                                                                             Budget
                                     Initial Budget Income Year to Budget Year
                                                                                           Variance to      Notes
                                   (Updated Oct/01)      Date        to Date
                                                                                              Date
        Subtotal - NSS                     47,637.00         36,425.08       36,772.37           (347.29)
        Total Fund Transfers               61,662.00         47,732.86       48,080.15           (347.29)

Total Revenue                            592,382.00         571,198.60      583,482.41        (12,283.81)

Notes:
     1 The News ads were actually $2,782.26 over the originally budgeted figure. Of this $1,360.46 was allocated
       to the News expenses to cover an overrun there. The remaining $1,421.80 was transferred to the News
       Restricted Fund.
                                            NSS Fiscal Year 2000-2001


NSS Operating Fund Expenses, by Functional Category
FY 01-02 financials through April - Rev G
                                             FY 01-02 Expenses      Notes
Program Services
    Publications                                     237,478.32         1
    Bookstore & A/V Library                          164,164.12         2
    Conservation & Cave Management                    16,261.16         3
    Grants & Awards                                   17,070.00
    Other Committees                                  21,032.47         4
    Convention                                           367.85
    Transfer to Convention                             1,712.48
    Transfers to Designated Funds                     13,967.48
    Transfers to Restricted Funds                      6,800.00
          Subtotal:                                  478,853.88
Management & General                                  56,496.66         5
Fundraising                                            4,922.12

Total Expenses                                       540,272.66

Notes:
  1        Includes 70% of Avis salary, 10% of Stephanie's, and 20% of other
           Office costs for maintaining membership records, providing
           labels to printers, etc
   2       Includes Bill, Mark, 30% of Avis salary, and 15% of Stephanie's ,
           and 60% of other Office costs.
   3       Conservation grants and vandalism deterrence rewards are included
           in Awards and Grants
   4       Includes 10% of general Office costs for Library and miscellaneous
            services
   5       Includes 75% of Stephanie's salary plus 10% of general Office costs.




                                                      - 30 -
                                    NSS Fiscal Year 2000-2001


President's Department Summary                   FY 01-02 financials through April - Rev G

                                                                                      Budget
                                 Initial Budget Expenses Year Budget Year
                                                                                    Variance to
                               (Updated Oct/01)    to Date      to Date
                                                                                       Date

Nominating Committee                  4,900.00          4,457.42       4,900.00            442.58
Fundraising                           5,500.00          4,922.12       5,500.00            577.88
EC Travel                             3,000.00            750.66       3,000.00          2,249.34
NCMS Liaison                          1,225.00            870.21       1,225.00            354.79
Awards Committee                      1,550.00            699.35       1,550.00            850.65
Other Committees                      7,231.00            786.78       5,665.85          4,879.07
Awards & Grants                       1,700.00          2,400.00       2,400.00              0.00

President's Department Total         25,106.00         14,886.54      24,240.85          9,354.31

Notes:
                                             NSS Fiscal Year 2000-2001


Executive VP Department Summary                  FY 01-02 financials through April - Rev G

                                                                                       Budget
                                Initial Budget Expenses Year Budget Year
                                                                                     Variance to        Notes
                              (Updated Oct/01)    to Date      to Date
                                                                                        Date

Committees                           18,671.00         13,500.58      15,641.00              2,140.42
Publications
    ACA                              10,700.00         10,700.00      10,700.00               0.00        1
    Journal                          40,351.00         30,370.29      40,351.00           9,980.71        2
    News                            143,600.00        144,960.46     144,960.46              (0.00)       3
    Members Manual                   23,200.00         19,039.70      23,200.00           4,160.30
         Publications total         217,851.00        205,070.45     219,211.46          14,141.01

EVP Department Total                236,522.00        218,571.03     234,852.46          16,281.43

Notes:
 1     $10,550 from last fiscal year's budget was previously encumbered for the ACA. In addition the $10,700
       in this year's budget was also encumbered, leaving a total of $21,250 encumbered to publish the
       multi-year ACA.
 2     The Journal is substantially under budget this year.
 3     The News was actually $1,360.46 over its original budget. However, the News ad income was also
       over budget, by $2,782.26. Of that excess ad income $1,360.46 was used to cover the overrun in the
       News expenses and the remaining $1,421.80 was transferred to the News Restricted Fund.
                                NSS Fiscal Year 2000-2001


AVP Department Summary                   FY 01-02 financials through April - Rev G

                                                                              Budget
                         Initial Budget Expenses Year Budget Year
                                                                            Variance to
                       (Updated Oct/01)    to Date      to Date
                                                                               Date

AVP                           1,250.00            209.10       1,250.00          1,040.90
Conservation                 11,250.00          9,176.82      10,438.00          1,261.18
Cave Management              13,212.00          9,584.34      10,421.34            837.00
Convention                    1,200.00            367.85         842.35            474.50
Education                     2,500.00          1,504.42       2,000.00            495.58

AVP Department Total         29,412.00         20,842.53      24,951.69          4,109.16
                                      NSS Fiscal Year 2000-2001


OVP Department Summary                     FY 01-02 financials through April - Rev G

                                                                                Budget
                           Initial Budget Expenses Year Budget Year
                                                                              Variance to      Notes
                         (Updated Oct/01)    to Date      to Date
                                                                                 Date

Committees                      5,886.00          2,694.06       5,122.08          2,428.02
Office
     Staff Expense             81,700.00         77,010.74      81,700.00          4,689.26
     Office Operations         63,460.00         56,770.27      61,527.53          4,757.26
     Staff Travel               6,300.00          3,603.58       6,300.00          2,696.42
     A/V Library                  800.00          1,011.32         800.00           (211.32)
          Office Total        152,260.00        138,395.91     150,327.53         11,931.62

OVP Department Total          158,146.00        141,089.97     155,449.61         14,359.64
                                            NSS Fiscal Year 2000-2001


ST & Misc Department Summary                       FY 01-02 financials through April - Rev G

                                                                                        Budget
                                   Initial Budget Expenses Year Budget Year
                                                                                      Variance to      Notes
                                 (Updated Oct/01)    to Date      to Date
                                                                                         Date

Officer/Committees                      2,296.00            342.84       2,296.00          1,953.16
Financial Services & Insurance         24,050.00         15,534.83      23,950.00          8,415.17
Professional Dues                       1,050.00            690.00       1,050.00            360.00
     S-T Department Total              27,396.00         16,567.67      27,296.00         10,728.33

Bookstore COGS                         91,050.00         86,249.75      91,050.00          4,800.25       1
Fund Transfers                         19,500.00         20,767.48      20,921.80            154.32
Capital Expenses                            0.00              0.00           0.00              0.00
Miscellaneous                           9,000.00         21,297.69      11,000.00        (10,297.69)      2
    Non-Departmental Total            119,550.00        128,314.92     122,971.80         (5,343.12)

Notes:
 1     It is good news when the COGS is over budget -- that means sales income is also over budget.
 2     The miscellaneous expenses are over budget because of a special "prior period adjustment".
       Due to errors in our NSSTrak software regarding sustaining memberships, too little money
       was transferred to the Life Members Fund over the past 3 years. The error was corrected for the
       current fiscal year in the membership income categories. A charge of $10,187.05 was entered as a
       "prior period adjustment" to send to the NSF the additional income incorrectly withheld from the
       Life Memebers Fund for the previous two fiscal years.
Balance Sheet for the NSS Operating Fund and NSS restricted funds




                                                      FY 01-02 Balance - Apr Rev G
                                                         Balance          Balance         Change
     COA          Description                           30-Apr-02         1-May-01
03    ####   00   V/MC Deposit - South Trust               23,856.62        17,510.92       6,345.70
03    ####   00   Office Expense - AmSouth                  3,623.88          5,286.23     (1,662.35)
03    ####   00   Payroll Account - Regions Bank           11,629.93          8,297.73      3,332.20
03    ####   00   Current Expense - Colonial #2            62,882.83        41,454.08      21,428.75
03    ####   00   Scudder Money Market                     92,097.25        62,026.92      30,070.33
03    ####   00   News Ads savings account                  1,069.00          7,204.12     (6,135.12)
03    ####   00   Publishing Clearing house                     0.00              0.00          0.00
03    ####   00   Office Petty Cash                           184.60            184.60          0.00
03    ####   00   Traveling Bookstore                           0.00              0.00          0.00
03    ####   00   NSS News Postage Albuquerque                  0.00              0.00          0.00
03    ####   00   NSS News Postage Austin                   2,500.00          2,500.00          0.00
03    ####   00   ACA Postage                                   0.00              0.00          0.00
03    ####   00   2000 NSS Convention                           0.00              0.00          0.00
03    ####   00   2001 NSS Convention                           0.00              0.00          0.00
03    ####   00   2002 NSS Convention                       1,000.00            500.00        500.00
03    ####   00   2003 NSS Convention                       1,500.00              0.00      1,500.00
03    ####   00   2000 SpeleoDigest                             0.00             63.72        (63.72)
03    ####   00   1988 SpeleoDigest                             0.00              0.00          0.00
03    ####   00   1999 SpeleoDigest                             0.00              0.00          0.00
03    ####   00   On Caves and Cameras                        420.02            420.02          0.00
03    ####   00   Cave Minerals                                 0.00              0.00          0.00
03    ####   00   On Rope Advance                               0.00              0.00          0.00
03    ####   00   On Rope Authors Advance                       0.00              0.00          0.00
03    ####   00   Caving Basics Advance                         0.00              0.00          0.00
03    ####   00   Speleogenesis Advance                         0.00              0.00          0.00
03    ####   00   On Cave Conservation & Restoration          327.14            327.14          0.00
03    ####   00   On Call Advance                               0.00              0.00          0.00
03    ####   00   Inventory Deposits                            0.00              0.00          0.00
03    ####    #   Inventory Purchase Advance                    0.00              0.00          0.00
03    ####   00   Prepaid Operating Expenses                7,297.82          5,803.63      1,494.19
03    ####   00   NSS News Ads on Credit                       62.60            174.00       (111.40)
03    ####   00   NSS Accounts Receivable                   5,416.41          9,172.59     (3,756.18)
03    ####   00   Misc A/R                                      0.00          2,000.00     (2,000.00)
03    ####   00   A/R - National Speleo Fdn                 7,916.94            497.12      7,419.82
03    ####   00   A/R - NCKMS                                 277.28             49.88        227.40
03    ####   00   A/R - NCRC                                    0.00              0.00          0.00
03    ####   00   Bookstore Inventory                           0.00              0.00          0.00
03    ####    #   Non NSS Publications                     17,468.87        19,208.47      (1,739.60)
03    ####    #   Symbolic Devices                         13,841.74        13,535.22         306.52
03    ####    #   SpeleoDigest                             30,803.69        32,565.89      (1,762.20)
03    ####    #   Caving Basics                             4,818.71          6,088.53     (1,269.82)
03    ####    #   Other NSS Publications                        0.00          3,054.96     (3,054.96)
03    ####    #   Cumberland Caverns                          282.24            413.28       (131.04)
03    ####    #   Appalachian Karst Symp                        0.00              0.00          0.00
03    ####    #   VulcanoSpeleology                             0.00              0.00          0.00
03    ####    #   On Station                                5,933.32          7,086.24     (1,152.92)
03    ####    #   On Rope 2nd Edition                      10,015.83        18,115.47      (8,099.64)
03    ####    #   Cave Minerals of the World               78,419.86        82,952.80      (4,532.94)
03    ####    #   Speleogenesis                             6,306.30          4,582.89      1,723.41
03    ####    #   On Cave Conservation/Restoration              0.00                            0.00
03    ####    #   On Call                                  15,056.81                       15,056.81
03    ####    #   AGI Karst Inventory                       1,393.00          3,950.00     (2,557.00)
03    ####    #   Guads Journal Inventory                   4,052.33          4,682.33       (630.00)
03    ####   00   Personal Prop - A/V Equipment             4,598.00              0.00      4,598.00
03    ####   00   Intraoffice/Fund Clearing                     0.00              0.00          0.00
03    ####   00   Divisional Eliminations                       0.00              0.00          0.00
03    ####    #   Sales Taxes Owed                            (59.62)           (34.73)       (24.89)
03    ####   00   NSS News Prepaid Ads                     (4,152.44)        (6,023.40)     1,870.96
03    ####   00   A/R Customer Deposits                         0.00              0.00          0.00
03    ####   00   NSS Office A/P                           (4,724.98)        (3,003.14)    (1,721.84)
03    ####   00   NSS Bookstore A/P                             0.00              0.00          0.00
03    ####   00   NSS Corporate A/P                             0.00              0.00          0.00
03    ####   00   FICA/Medicare Withholding                     0.00              0.00          0.00
03    ####   00   Federal Withholding                           0.00              0.00          0.00
03    ####   00   Alabama Withholding                           0.00              0.00          0.00
03    ####   00   NSS FICA/Medicare Cost                        0.00              0.00          0.00
03    ####   00   Tax Sheltered Annuity - 403(b)                0.00              0.00          0.00
03    ####   00   Overpayments                                  0.00              0.00          0.00
03    ####   00   "The Rug"                                     0.00              0.00          0.00
03    ####   00   Audio Visual Fund                          (206.74)          (196.18)       (10.56)
03    ####   00   Building Repair Fund                          0.00              0.00          0.00
03    ####   00   Cave Acquisition Fund                      (213.00)          (267.00)        54.00
03    ####   00   Cave Defense                                  0.00              0.00          0.00
03    ####   00   Contemporary Cave Use Study                 143.15              0.00        143.15
03    ####   00   Equipment Fund                              194.39          1,393.00     (1,198.61)
03    ####   00   Gage Caverns Fund                             0.00           (521.36)       521.36
03    ####   00   International Exploration Fund              (20.00)           (10.00)       (10.00)
03    ####   00   John Guilday Cave Preserve Fun              (10.00)             0.00        (10.00)
03    ####   00   Library Fund                             (2,151.00)             0.00     (2,151.00)
03    ####   00   Museum Fund                                   0.00              0.00          0.00
03    ####   00   Peter Gomez Memorial Fund                     0.00              0.00          0.00
03    ####   00   Salons Fund                                (145.72)           130.89       (276.61)
03    ####   00   Save the Caves Fund                       1,473.00          2,515.00     (1,042.00)
03    ####   00   Schoharie Fieldhouse Fund                     0.00              0.00          0.00
03    ####   00   News Restricted Fund                     (1,421.80)        (2,539.40)     1,117.60
03    ####   00   Journal Restricted Fund                       0.00            645.02       (645.02)
03    ####   00   Membership Committee Fund                     0.00              0.00          0.00
03    ####   00   Convention Surplus Fund                 (15,453.00)      (11,786.36)     (3,666.64)
03    ####   00   Responsible Caving Guide Donations            0.00              0.00          0.00
03    ####   00   Cave Restoration Fund                         0.00           (195.00)       195.00
03    ####   00   Landowner Assistance Fund                     0.00              0.00          0.00
03    ####   00   Educational Fund                              0.00            (50.00)        50.00
03    ####   00   Spring Hill Fund                              9.85              0.00          9.85
03    ####   00   Joe Ivy Fund Custodial                        0.00           (100.00)       100.00
03    ####   00   Shelta Cave Fund Custodial               (3,392.50)             0.00     (3,392.50)
03    ####   00   Cave Rescue Training Fund Custodial        (500.00)             0.00       (500.00)
03    ####   00   Pacific Slope Cave Acquisition Fund           0.00              0.00          0.00
03    ####   00   Life Dues                                (1,800.00)          (600.00)    (1,200.00)
03    ####   00   Stone Research Fund                         (67.00)           (55.00)       (12.00)
03    ####   00   Headquarters Fund                             0.00              0.00          0.00
03    ####   00   International Fund                            0.00              0.00          0.00
03    ####   00   NSS News Photo Endowment Fund                 0.00              0.00          0.00
03    ####   00   Cave Preserve Fund                          (60.00)           (50.00)       (10.00)
03    ####   00   Sara Corrie Fund                              0.00            (60.00)        60.00
03    ####   00   Vandalism Deterrence Fund                   (29.50)           (10.00)       (19.50)
03    ####   00   Stephenson 50 Fund                            0.00              0.00          0.00
03    ####   00   Bicking Fund                                  0.00            (36.00)        36.00
03    ####   00   Hauer Fund                                    0.00              0.00          0.00
03    ####   00   Mitchell Fund                                 0.00              0.00          0.00
03    ####   00   NSS Endowment Fund                       (5,065.00)          (370.00)    (4,695.00)
03    ####   00   Library/Museum Building Fund                  0.00              0.00          0.00
03    ####   00   Sustaining Dues                          (2,324.00)        (1,130.10)    (1,193.90)
03    ####   00   Gurnee Library Fund                           0.00              0.00          0.00
03    ####   00   NSS Support Fund                              0.00              0.00          0.00
03    ####   00   NSF General Fund                              0.00              0.00          0.00
03    ####   00   2000 NSS Convention V/MC                      0.00              0.00          0.00
03    ####   00   2001 NSS Convention V/MC                      0.00              0.00          0.00
03    ####   00   2002 NSS Convention V/MC                      0.00              0.00          0.00
03    ####   00   2003 NSS Convention V/MC                      0.00              0.00          0.00
03    ####   00   Klamath Mt. Task Force                        0.00              0.00          0.00
03    ####   00   Cave Diving Section Dues                      0.00              0.00          0.00
03    ####   00   Vertical Section Dues                         0.00              0.00          0.00
03    ####   00   CDS Sheck Exley Fund                        (25.00)             0.00        (25.00)
03    ####   00   Southeastern Cave Conservancy                 0.00              0.00          0.00
03    ####   00   NCRC Donations                             (616.00)             0.00       (616.00)
03    ####   00   Geo2 Section Dues                             0.00              0.00          0.00
03    ####   00   OTR Auction V/MC                              0.00              0.00          0.00
03    ####   00   NCRC Seminar V/MC                             0.00              0.00          0.00
03    ####   00   Nat'l Karst Mgmt Symposium VMC                0.00              0.00          0.00
03    ####   00   Pittsburgh Grotto Publications                0.00              0.00          0.00
03    ####   00   Miscellaneous Custodial                    (325.00)          (325.00)         0.00
03    ####   00   Fine Arts Salon Custodial                  (219.00)             0.00       (219.00)
      ####   00   JSS Custodial                              (300.00)             0.00       (300.00)
03    ####   00   Operating Surplus Designated Fund       (23,386.45)      (24,891.76)      1,505.31
03    ####   00   Transfers to Operating Surplus Fund      28,364.80        24,891.76       3,473.04
03    ####   00   CF S/L Prior to 1990 FY               (224,855.96)      (224,855.96)          0.00
03    ####   00   CF S/L 1990-1991 FY                     (22,638.93)      (22,638.93)          0.00
03    ####   00   CF S/L 1991-1992 FY                      (8,632.13)        (8,632.13)         0.00
03    ####   00   CF S/L 1992-1993 FY                     (12,274.80)      (12,274.80)          0.00
03    ####   00   CF S/L 1993-1994 FY                      29,652.88        29,652.88           0.00
03    ####   00   CF S/L 1994-1995 FY                       9,298.02          9,298.02          0.00
03    ####   00   CF S/L 1995-1996 FY                        (757.55)          (757.55)         0.00
03    ####   00   CF S/L 1996-1997 FY                      (9,352.01)        (9,352.01)         0.00
03    ####   00   CF S/L 1997-1998 FY                     (53,874.00)      (53,874.00)          0.00
03    ####   00   CF S/L 1998-1999 FY                     (12,222.69)      (12,222.69)          0.00
03    ####   00   OP Fund S/L 1999-2000 FY                (12,669.07)      (12,669.07)          0.00
03    ####   00   FY 00-01 Op Fund Surplus                 (6,946.08)        (6,946.08)         0.00
03    ####   00   FY 01-02 Op Fund Surplus                      0.00              0.00          0.00
03    ####   00   Operating Fund Encumbrances             (22,372.20)      (11,672.20)    (10,700.00)
03    ####   00   Deferred Income                               0.00              0.00          0.00
03    ####   00   Unclassified Income                           0.00              0.00          0.00
03    ####   00   Retained earnings                       (30,925.94)             0.00    (30,925.94)




                                                                                                        Page 36 of 66
                                  NSS Fiscal Year 2000-2001 Revenues and Expenses


Revenue Detail                                                           FY 01-02 financials through April - Rev G
                                                                                       12
                                                       Initial Budget                                        Budget
                                                                          Income Year Budget Year
                                                         (Updated                                        Variance to
                                                                              to Date       to Date
                                                           Oct/01)                                            Date
 03   40101   00   New Regular Dues                          31,000.00       (32,832.00)   31,000.00           1,832.00
 03   40102   00   New Associate Dues                         2,000.00         (1,558.00)    2,000.00           (442.00)
 03   40103   00   New Family Dues                            2,000.00         (1,855.00)    2,000.00           (145.00)
 03   40104   00   New Institutional Dues                       400.00           (760.00)      400.00            360.00
 03   40105   00   New Subscriptions                            200.00           (213.00)      200.00             13.00
 03   40106   00   New Sustaining Dues                          900.00            (99.00)      900.00           (801.00)
 03   40107   00   New General Dues                               0.00         (1,366.00)        0.00          1,366.00
 03   40111   00   Renewal Regular Dues                    210,000.00       (201,803.00) 210,000.00           (8,197.00)
 03   40112   00   Renewal Associate Dues                     4,000.00         (3,862.00)    4,000.00           (138.00)
 03   40113   00   Renewal Family Dues                       10,000.00         (9,495.00)  10,000.00            (505.00)
 03   40114   00   Renewal Institutional Dues                 3,700.00         (3,502.17)    3,700.00           (197.83)
 03   40115   00   Renewal Subscriptions                      1,600.00         (1,432.00)    1,600.00           (168.00)
 03   40116   00   Renewal Sustaining Dues                   10,000.00         (6,394.80)  10,000.00          (3,605.20)
 03   40117   00   Renewal General Dues                           0.00              0.00         0.00              0.00
 03   40121   00   Prepaid Dues 2nd Year                     14,000.00       (14,359.00)   14,000.00             359.00
 03   40122   00   Prepaid Dues 3rd Year                      6,200.00         (6,625.00)    6,200.00            425.00
 03   40131   00   Life Membership Dues From NSF             43,000.00       (42,921.00)   43,000.00             (79.00)
 03   40141   00   International Postage Surcharge            3,300.00         (3,683.00)    3,300.00            383.00
 03   40210   00   Undetermined Sales                             0.00              0.00         0.00              0.00
 03   40210   32   Non NSS Publications                      31,000.00       (30,968.80)   31,000.00             (31.20)
 03   40220   32   Symbolic Devices                          10,000.00       (14,025.34)   10,000.00           4,025.34
 03   40241   32   Back Issues                                1,500.00         (3,547.00)    1,500.00          2,047.00
 03   40242   32   Convention Leftovers                       2,600.00         (5,586.05)    2,600.00          2,986.05
 03   40250   32   SpeleoDigest                              15,000.00       (14,809.90)   15,000.00            (190.10)
 03   40261   32   Caving Basics                              4,000.00         (3,878.72)    4,000.00           (121.28)
 03   40269   32   Other NSS Publications                       200.00           (100.00)      200.00           (100.00)
 03   40271   32   Cumberland Caverns                           500.00           (286.99)      500.00           (213.01)
 03   40275   32   Appalachian Karst Symp                       100.00           (147.00)      100.00             47.00
 03   40276   32   VulcanoSpeleology                             50.00           (109.80)       50.00             59.80
 03   40277   32   On Station                                 2,000.00         (1,956.11)    2,000.00            (43.89)
 03   40278   32   On Rope 2nd Edition                       35,000.00       (32,701.78)   35,000.00          (2,298.22)
 03   40279   32   Cave Minerals                              7,500.00         (9,855.02)    7,500.00          2,355.02
 03   40280   32   Speleogenesis                             10,000.00         (8,996.84)  10,000.00          (1,003.16)
 03   40281   32   Cave Restoration                          10,000.00              0.00   10,000.00         (10,000.00)
 03   40282   32   On Caves and Cameras                       4,000.00              0.00     4,000.00         (4,000.00)
 03   40283   32   On Call                                    7,000.00         (5,890.80)    7,000.00         (1,109.20)
 03   40299   32   Miscellaneous Bookstore Inc                    0.00              0.00         0.00              0.00
 03   40331   32   AGI Karst Income                               0.00         (4,557.00)        0.00          4,557.00
 03   40341   32   Guads Journal Income                           0.00           (630.00)        0.00            630.00
 03   40401   00   Unrestricted Contributions                10,000.00       (11,253.79)   10,000.00           1,253.79
 03   40431   00   Convention Insurance Reimb                 1,500.00         (1,500.00)    1,500.00              0.00
 03   40434   00   Insurance Riders Reimb                       100.00              0.00         0.00              0.00
 03   40451   00   Bounced Check Fees                            50.00              0.00        50.00            (50.00)
 03   40452   00   Bookstore Shipping Fees                   10,000.00       (11,807.07)   10,000.00           1,807.07
 03   40453   00   Monthly Mailing Subscriptions                 20.00            (40.00)       20.00             20.00
 03   40454   00   Royalties                                    100.00              0.00       100.00           (100.00)
 03   40457   00   Office Printing Reimb                        100.00            (41.35)      100.00            (58.65)
 03   40458   00   NSS Bulletin Page Charges                    200.00              0.00       200.00           (200.00)
                                  NSS Fiscal Year 2000-2001 Revenues and Expenses


Revenue Detail                                                            FY 01-02 financials through April - Rev G
                                                                                       12
                                                        Initial Budget                                        Budget
                                                                           Income Year Budget Year
                                                          (Updated                                        Variance to
                                                                              to Date        to Date
                                                            Oct/01)                                            Date
 03   40459   00   AGI Dues Geology Section                      200.00          (173.00)       200.00            (27.00)
 03   40461   00   Web Site Fees                                 900.00          (966.00)       900.00             66.00
 03   40471   00   NSS Group Label Sales                         100.00             0.00        100.00           (100.00)
 03   40472   00   Label Sales Non NSS                             0.00             0.00          0.00              0.00
 03   40499   00   Miscellaneous Revenue                           0.00           (32.32)         0.00             32.32
 03   40501   00   Slide Show Rental Fees                        600.00          (432.50)       600.00           (167.50)
 03   40502   00   Video Rental Fees                             600.00          (824.50)       600.00            224.50
 03   40601   00   American Caving Accidents                     500.00             0.00        500.00           (500.00)
 03   40602   00   Member's Manual                             1,600.00           (68.40)     1,600.00         (1,531.60)
 03   40603   00   NSS News                                   14,000.00       (16,782.26)   16,782.26               0.00
 03   40604   00   NSS Bulletin                                    0.00             0.00          0.00              0.00
 03   40701   00   Alamo Rent-a-car                               50.00           (34.90)        50.00            (15.10)
 03   40702   00   VISA Card                                   4,000.00        (3,388.00)     4,000.00           (612.00)
 03   40703   00   Travel Agency Commissions                     200.00           (98.77)       200.00           (101.23)
 03   40704   00   Phone Affinity Card                            50.00             0.00         50.00            (50.00)
 03   40811   00   Current Expense Account                     1,000.00          (400.80)     1,000.00           (599.20)
 03   40812   00   Office Expense Account                         50.00           (41.86)        50.00             (8.14)
 03   40817   00   Scudder Money Market Interest Acct          2,000.00        (2,756.08)     2,000.00            756.08
 03   40851   00   News Advertising Account                       50.00           (17.02)        50.00            (32.98)
 03   40999   00   Misc Designated Contributions                   0.00        (2,000.00)     2,000.00              0.00
 03   42102   00   Stone Fund                                  8,000.00        (6,890.00)     6,890.00              0.00
 03   42103   00   Headquarters Fund                               0.00             0.00          0.00              0.00
 03   42104   00   International Fund                          2,600.00        (2,000.00)     2,000.00              0.00
 03   42105   00   Photo Endowment Fund                            0.00             0.00          0.00              0.00
 03   42106   00   Cave Preserve Fund                          1,425.00          (267.78)       267.78              0.00
 03   42107   00   Sara Corrie Grants                          1,600.00        (1,750.00)     1,750.00              0.00
 03   42108   00   Vandalism Deterrence Fund                       0.00             0.00          0.00              0.00
 03   42110   00   Awards Fund                                   400.00          (400.00)       400.00              0.00
 03   42197   00   Gurnee Library Fund                             0.00             0.00          0.00              0.00
 03   42198   00   NSS Support Fund                                0.00             0.00          0.00              0.00
 03   42199   00   NSF General Fund Transfer                       0.00             0.00          0.00              0.00
 03   42201   00   Audio-Visual Fund                           2,300.00        (1,037.86)     1,037.86              0.00
 03   42202   00   Building Fund                               1,100.00          (746.13)       746.13              0.00
 03   42203   00   Cave Acquisition Fund                      10,000.00        (8,000.00)     8,000.00              0.00
 03   42204   00   Cave Defense Fund                               0.00             0.00          0.00              0.00
 03   42206   00   Contemporary Cave Use Fund                    400.00          (237.20)       237.20              0.00
 03   42207   00   Equipment Fund                              2,400.00        (1,821.40)     1,821.40              0.00
 03   42208   00   Gage Caverns Fund                               0.00          (210.00)       210.00              0.00
 03   42209   00   Internatl Exploration Fund                  1,800.00        (1,000.00)     1,000.00              0.00
 03   42211   00   John Guilday Fund                             250.00          (472.21)       472.21              0.00
 03   42212   00   Library Fund                                    0.00          (498.22)       498.22              0.00
 03   42213   00   Museum Fund                                     0.00             0.00          0.00              0.00
 03   42214   00   Peter Gomez Fund                                0.00             0.00          0.00              0.00
 03   42216   00   Salons Fund                                   400.00          (142.35)       142.35              0.00
 03   42217   00   Save the Caves Fund                         7,400.00        (3,588.00)     3,588.00              0.00
 03   42218   00   Schoharie Fieldhouse Fund                     300.00          (397.15)       397.15              0.00
 03   42221   00   News Restricted Fund                            0.00             0.00          0.00              0.00
 03   42222   00   Journal Restricted Fund                         0.00             0.00          0.00              0.00
                                   NSS Fiscal Year 2000-2001 Revenues and Expenses


Revenue Detail                                                             FY 01-02 financials through April - Rev G
                                                                                         12
                                                         Initial Budget                                        Budget
                                                                            Income Year Budget Year
                                                           (Updated                                        Variance to
                                                                                to Date       to Date
                                                             Oct/01)                                            Date
 03   42223   00   Membership Committee Fund                      200.00              0.00         0.00              0.00
 03   42224   00   Convention Surplus Fund                     12,112.00       (11,786.36)   12,112.00            (325.64)
 03   42225   00   Guide Resp Caving Fund                           0.00              0.00         0.00              0.00
 03   42226   00   Cave Restoration Fund                            0.00              0.00         0.00              0.00
 03   42227   00   Landowner Assistance Fund                        0.00              0.00         0.00              0.00
 03   42229   00   Educational Grants Fund                      2,000.00         (1,500.00)    1,500.00              0.00
 03   42230   00   JSS Fund                                       100.00              0.00         0.00              0.00
 03   42231   00   Spring Hill Cave Fund                        1,375.00             (9.85)        9.85              0.00
 03   42232   00   Joe Ivy Fund                                   500.00              0.00         0.00              0.00
 03   42233   00   Shelta Cave Fund Transfer                        0.00              0.00         0.00              0.00
 03   42235   00   Pacific Slope Cave Acquisition Fund              0.00              0.00         0.00              0.00
 03   42301   00   Surplus Designated Fund                      5,000.00         (4,978.35)    5,000.00            (21.65)
                                                             592,382.00       (571,198.60) 583,482.41          (12,283.81)
                                     NSS Fiscal Year 2000-2001 Revenues and Expenses



.                                                                            FY 01-02 financials through April - Rev G
                                                                                          12
                                                           Initial Budget                                        Budget
                                                                               Expenses Budget Year
                                                             (Updated                                         Variance to
                                                                              Year to Date      to Date
                                                               Oct/01)                                            Date
    03   70101   33   President                                     900.00          535.56         900.00            364.44
    03   70102   33   Ad Hoc Committees                           2,575.00           32.40       2,575.00          2,542.60
    03   70103   33   Administrative Memo                             0.00             0.00           0.00             0.00
    03   70104   33   Awards Committee                            1,550.00          699.35       1,550.00            850.65
    03   70105   33   Bicking/Hauer/Mitchell Awards                 400.00          400.00         400.00              0.00
    03   70106   33   Board Arrangements                             25.00             0.00          25.00            25.00
    03   70107   33   Bylaws Committee                               20.00             0.00          20.00            20.00
    03   70108   33   Conference Travel                             436.00           67.77         436.00            368.23
    03   70109   33   EC Travel                                   3,000.00          750.66       3,000.00          2,249.34
    03   70110   33   Executive Search                               25.00             0.00          25.00            25.00
    03   70111   33   Fund Raising Committee                      5,500.00        4,922.12       5,500.00            577.88
    03   70112   33   International Secretary                       325.00             0.00        325.00            325.00
    03   70113   33   International Participation Grants          1,300.00        2,000.00       2,000.00              0.00
    03   70114   33   Legal Committee                                50.00             0.00          50.00            50.00
    03   70115   33   Logistics Committee                             0.00             0.00           0.00             0.00
    03   70116   33   Membership Committee                          300.00             0.00        100.00            100.00
    03   70117   33   NCMS Liaison                                1,225.00          870.21       1,225.00            354.79
    03   70118   33   Nominating Committee                        4,900.00        4,457.42       4,900.00            442.58
    03   70119   33   NPS Liaison                                     0.00             0.00           0.00             0.00
    03   70121   33   Public Relations                               50.00             0.00          50.00            50.00
    03   70122   33   Recording Secretary                           100.00           24.00         100.00             76.00
    03   70123   33   Secretary to Board (Manual)                   600.00          117.20         600.00            482.80
    03   70124   33   Show Caves Liaison                              0.00             0.00           0.00             0.00
    03   70125   33   TNC Liaison                                     0.00             0.00           0.00             0.00
    03   70126   33   Youth Group Liaison                             0.00             0.00           0.00             0.00
    03   70127   33   Outreach Committee                              0.00             0.00           0.00             0.00
    03   70128   33   Planning Committee                             25.00             0.00          25.00            25.00
    03   70129   33   Project Underground Reps                       25.00             0.00          25.00            25.00
    03   70130   33   Cave Legal Defense Fund Expenses                0.00             0.00           0.00             0.00
    03   70131   33   Inside Science Support                          0.00             0.00           0.00             0.00
    03   70132   33   Natl Cave & Karst Research Liaison              0.00             0.00           0.00             0.00
    03   70133   33   Government Liaison                            400.00             0.00        400.00            400.00
    03   70134   33   Spring Hill Fund Expenses                   1,375.00             9.85           9.85             0.00
                                                                 25,106.00       14,886.54      24,240.85          9,354.31
                                                 NSS Fiscal Year 2000-2001 Revenues and Expenses



Executive VP Department Detail                                              FY 01-02 financials through April - Rev G
                                                                                        12
                                                          Initial Budget                                        Budget
                                                                              Expenses Budget Year
                                                            (Updated                                         Variance to
                                                                             Year to Date      to Date
                                                              Oct/01)                                            Date
 03   71001   34   Executive VP                                    836.00            0.00         836.00            836.00
 03   71002   34   AAAS Rep Biology                                 25.00            0.00           25.00            25.00
 03   71003   34   AAAS Rep Geol/Geography                          25.00            0.00           25.00            25.00
 03   71004   34   AGI Representative                               25.00            0.00           25.00            25.00
 03   71005   34   International Exploration Committee              25.00            0.00           25.00            25.00
 03   71006   34   International Exploration Grants              1,800.00        1,000.00       1,000.00              0.00
 03   71007   34   US Exploration Committee                         60.00           50.00           60.00            10.00
 03   71008   34   Sara Corrie Grants                            1,600.00        1,750.00       1,750.00              0.00
 03   71009   34   Research Advisory Committee (RAC)                50.00            0.00           50.00            50.00
 03   71010   34   RAC - Ralph W Stone Award                     1,700.00        1,700.00       1,700.00              0.00
 03   71011   34   RAC - Small Grants Program                    5,800.00        5,720.00       5,720.00              0.00
 03   71012   34   Young Scientist Grants                          500.00            0.00            0.00             0.00
 03   71013   34   Special Publications                            600.00          839.85         600.00           (239.85)
 03   71014   34   Speleodigest                                    250.00           48.32         250.00            201.68
 03   71015   34   International Partnership Grants              1,300.00            0.00            0.00             0.00
 03   71016   34   Joe Ivy Committee                                75.00            0.00           75.00            75.00
 03   71017   34   Joe Ivy Fund Grants                             500.00            0.00            0.00             0.00
 03   71018   34   Annual Report                                 3,500.00        2,392.41       3,500.00          1,107.59
 03   71101   34   ACA Honorarium                                  300.00          300.00         300.00              0.00
 03   71102   34   ACA Design & Layout                             350.00          350.00         350.00              0.00
 03   71111   34   ACA Production                                  300.00          300.00         300.00              0.00
 03   71112   34   ACA Printing Total                            5,640.00        5,640.00       5,640.00              0.00
 03   71121   34   ACA Mailing Services                            500.00          500.00         500.00              0.00
 03   71122   34   ACA Postage - Domestic                        2,300.00        2,300.00       2,300.00              0.00
 03   71123   34   ACA Postage - Foreign                           950.00          950.00         950.00              0.00
 03   71124   34   ACA Shipping                                     60.00           60.00           60.00             0.00
 03   71199   34   ACA Miscellaneous                               300.00          300.00         300.00              0.00
 03   71201   34   Journal Honorarium                            1,140.00        1,140.00       1,140.00              0.00
 03   71202   34   Journal Production Editor Honorarium            861.00          861.00         861.00              0.00
 03   71211   34   Journal Production                            2,200.00        1,254.39       2,200.00            945.61
 03   71212   34   Journal Printing - total                     22,000.00       16,795.00      22,000.00          5,205.00
 03   71221   34   Journal Mailing Services                      2,000.00        2,257.34       2,000.00           (257.34)
 03   71222   34   Journal Postage - Domestic                    8,800.00        5,900.94       8,800.00          2,899.06
 03   71223   34   Journal Postage - Foreign                     2,000.00        1,606.86       2,000.00            393.14
 03   71224   34   Journal Shipping                              1,000.00          459.98       1,000.00            540.02
 03   71299   34   Journal Miscellaneous                           350.00           94.78         350.00            255.22
 03   71301   34   NSS NEWS Honorarium                          12,600.00       12,600.00      12,600.00              0.00
 03   71311   34   NSS NEWS Production                          15,600.00       15,513.00      15,600.00             87.00
 03   71312   34   NSS NEWS Printing - total                    77,000.00       77,185.00      77,000.00           (185.00)
 03   71321   34   NSS NEWS Mailing Services                     6,000.00        7,823.40       7,360.46           (462.94)
 03   71322   34   NSS NEWS Postage - Domestic                  25,100.00       23,932.24      25,100.00          1,167.76
 03   71323   34   NSS NEWS Postage - Foreign                    5,000.00        5,821.67       5,000.00           (821.67)
 03   71324   34   NSS NEWS Shipping                               600.00          480.00         600.00            120.00
 03   71399   34   NSS NEWS Miscellaneous                        1,700.00        1,605.15       1,700.00             94.85
 03   71401   34   NSS Mem Man Honorarium                          300.00          300.00         300.00              0.00
 03   71402   34   NSS Mem Man Layout & Design                   1,000.00            0.00       1,000.00          1,000.00
 03   71411   34   NSS Mem Man Production                        1,000.00        1,700.00       1,000.00           (700.00)
 03   71412   34   NSS Mem Man Printing                         14,500.00       11,248.00      14,500.00          3,252.00
 03   71421   34   NSS Mem Man Mail Service                      1,000.00        1,182.70       1,000.00           (182.70)
 03   71422   34   NSS Mem Man Postage - Domestic                3,600.00        3,129.83       3,600.00            470.17
 03   71423   34   NSS Mem Man Postage - Foreign                   700.00          686.50         700.00             13.50
 03   71424   34   NSS Mem Man Shipping                            700.00          548.87         700.00            151.13
 03   71499   34   NSS Mem Man Misc.                               400.00          243.80         400.00            156.20
                                                              236,522.00       218,571.03 234,852.46             16,281.43
                                 NSS Fiscal Year 2000-2001 Revenues and Expenses



Administrative VP Department Detail                                       FY 01-02 financials through April - Rev G
                                                                                       12
                                                        Initial Budget                                        Budget
                                                                            Expenses Budget Year
                                                          (Updated                                         Variance to
                                                                           Year to Date      to Date
                                                            Oct/01)                                            Date
 03   72001   35   Administrative VP                           1,250.00          209.10       1,250.00          1,040.90
 03   72101   35   Conservation Chair Expenses                 5,300.00        4,997.20       4,988.00             (9.20)
 03   72102   35   Conservation Chair Honorarium               1,600.00        1,600.00       1,600.00              0.00
 03   72111   35   Conservation Grants                         3,000.00        2,500.00       2,500.00              0.00
 03   72122   35   CTF Coord                                      50.00             0.00          50.00            50.00
 03   72125   35   Grants Program Coord                           50.00             0.00          50.00            50.00
 03   72127   35   Resource Preservation Coord                 1,250.00           79.62       1,250.00          1,170.38
 03   72180   35   Vandalism Deterrence Commssn                    0.00             0.00           0.00             0.00
 03   72181   35   Vandalism Deterrence Rewards                    0.00             0.00           0.00             0.00
 03   72182   35   Mammoth Cave Restoration Committee              0.00             0.00           0.00             0.00
 03   72201   35   Cave Acquisition Committee                     25.00             0.00          25.00            25.00
 03   72202   35   Cave Acquisition Costs                     10,000.00        8,000.00       8,000.00              0.00
 03   72203   35   CCUS                                          400.00          237.20         237.20              0.00
 03   72204   35   Cave Conservancies                              0.00             0.00           0.00             0.00
 03   72205   35   Land Owner Relations                           50.00             0.00          50.00            50.00
 03   72206   35   Closed Cave Database                           25.00             0.00          25.00            25.00
 03   72207   35   Pacific Slope Cave Acq Committee                0.00             0.00           0.00             0.00
 03   72208   35   Pacific Slope Cave Acq Expenses                 0.00             0.00           0.00             0.00
 03   72230   35   Cave Mgmt Committee                         1,137.00             0.00        737.00            737.00
 03   72231   35   Alachua Sink Preserve                          50.00             0.00           0.00             0.00
 03   72232   35   Barton Hill (Gage) Preserve                   500.00          210.00         210.00              0.00
 03   72233   35   John Guilday Preserve                         250.00          472.21         472.21              0.00
 03   72234   35   Kingston Saltpeter Mgmt                        25.00             0.00           0.00             0.00
 03   72235   35   McFails Preserve                              100.00             0.00           0.00             0.00
 03   72236   35   Russell Cave Preserve                          25.00           14.46           14.46             0.00
 03   72237   35   Schoharie Caverns Preserve                    300.00          397.15         397.15              0.00
 03   72238   35   Shelta Cave Preserve                           25.00             0.00           0.00             0.00
 03   72239   35   Tytoona Cave                                  200.00          253.32         253.32              0.00
 03   72240   35   Warren Cave Preserve                          100.00             0.00           0.00             0.00
 03   72301   35   Congress of Grottoes                           50.00             0.00          50.00            50.00
 03   72302   35   Convention Development Comm                   650.00          225.50         650.00            424.50
 03   72304   35   Convention Registration Software                0.00             0.00           0.00             0.00
 03   72305   35   NSS Salons                                    400.00          142.35         142.35              0.00
 03   72306   35   Radio License Renewal                           0.00             0.00           0.00             0.00
 03   72307   35   Junior Speleological Society                  100.00             0.00           0.00             0.00
 03   72401   35   Education Division Chief                       50.00             0.00          50.00            50.00
 03   72403   35   Environ Ed Comm                               300.00             0.00        300.00            300.00
 03   72404   35   NCRC                                            0.00             0.00           0.00             0.00
 03   72405   35   Safety and Techniques                         100.00             0.00        100.00            100.00
 03   72406   35   TV/Video Production                            50.00             4.42          50.00            45.58
 03   72407   35   Educational Grant                           2,000.00        1,500.00       1,500.00              0.00
 03   72451   35   NPS Cave & Karst Education                      0.00             0.00           0.00             0.00
                                                              29,412.00       20,842.53      24,951.69          4,109.16
                                   NSS Fiscal Year 2000-2001 Revenues and Expenses


Operations VP Department Detail                                           FY 01-02 financials through April - Rev G
                                                                                      12
                                                        Initial Budget                                        Budget
                                                                            Expenses Budget Year
                                                          (Updated                                        Variance to
                                                                           Year to Date      to Date
                                                            Oct/01)                                            Date
 03   73001   36   Operations VP                               1,286.00          104.64       1,286.00          1,181.36
 03   73002   36   A/V Library                                 2,300.00        1,037.86       1,037.86              0.00
 03   73003   36   Archivist Committee                            50.00            0.00          50.00             50.00
 03   73004   36   Society Software Comm                         100.00            0.00         100.00            100.00
 03   73005   36   Cave Files                                      0.00            0.00           0.00              0.00
 03   73006   36   Internal Orgs                                 650.00          305.35         650.00            344.65
 03   73007   36   Library                                       600.00          498.22       1,098.22            600.00
 03   73008   36   NSS Museum                                    550.00          398.99         550.00            151.01
 03   73009   36   Photo Archives                                250.00          250.00         250.00              0.00
 03   73010   36   Internet Committee                              0.00           99.00           0.00            (99.00)
 03   73011   36   Market Analysis                               100.00            0.00         100.00            100.00
 03   73101   36   Salaries                                   68,000.00       65,260.32     68,000.00           2,739.68
 03   73102   36   Performance Bonus                               0.00            0.00           0.00              0.00
 03   73103   36   Overtime                                        0.00            0.00           0.00              0.00
 03   73104   36   Contract Labor                              1,000.00            0.00       1,000.00          1,000.00
 03   73121   36   NSS FICA/Medicare Expense                   5,300.00        4,992.42       5,300.00            307.58
 03   73123   36   Medical Benefits                            2,500.00        2,112.00       2,500.00            388.00
 03   73124   36   Pensions                                    3,400.00        3,400.00       3,400.00              0.00
 03   73125   36   Workman's Comp                                500.00          497.00         500.00              3.00
 03   73201   36   Business Licenses                             300.00          346.69         300.00            (46.69)
 03   73202   36   Employee Training                           1,000.00          749.00       1,000.00            251.00
 03   73204   36   Local Transportation                          300.00          231.08         300.00             68.92
 03   73205   36   Office Supplies                             7,000.00        6,129.15       7,000.00            870.85
 03   73206   36   Postage                                    15,000.00       17,336.46     15,000.00          (2,336.46)
 03   73207   36   Printing                                    7,450.00        4,346.86       6,450.00          2,103.14
 03   73208   36   Internet Services                           1,300.00        1,253.20       1,300.00             46.80
 03   73209   36   Guide to Resp Caving Printing                   0.00            0.00           0.00              0.00
 03   73210   36   Software Licenses                           1,300.00          194.39         194.39              0.00
 03   73221   36   Equipment Rental/Lease                      7,500.00        7,454.40       7,500.00             45.60
 03   73231   36   Property Taxes                                900.00          909.44         900.00             (9.44)
 03   73241   36   Building Repair                             1,100.00          746.13         746.13              0.00
 03   73242   36   Equipment Repair                            1,100.00        1,627.01       1,627.01              0.00
 03   73251   36   Maintenance Supplies                          550.00          124.07         550.00            425.93
 03   73252   36   Maintenance Labor                             400.00          200.00         400.00            200.00
 03   73253   36   Maintenance Contracts                       2,250.00        2,021.00       2,250.00            229.00
 03   73261   36   Office Improv - Supplies                       75.00            0.00          75.00             75.00
 03   73262   36   Office Improv - Labor                         500.00            0.00         500.00            500.00
 03   73271   36   Office Alarm Monitoring                       600.00          521.50         600.00             78.50
 03   73272   36   Office Electricity                          2,200.00        1,553.82       2,200.00            646.18
 03   73273   36   Office Sewer                                   60.00           35.16          60.00             24.84
 03   73274   36   Office Telephone                            3,750.00        3,403.07       3,750.00            346.93
 03   73275   36   Office Trash                                  550.00          534.90         550.00             15.10
 03   73276   36   Office Water                                  125.00          115.38         125.00              9.62
 03   73291   36   NSS-Paid Telephone Listings                    50.00            0.00          50.00             50.00
 03   73502   36   Bookstore Advertising                       9,100.00        7,686.56       9,100.00          1,413.44
 03   73521   36   Convention Travel                           2,500.00        1,814.30       2,500.00            685.70
 03   73522   36   OTR Travel                                  1,200.00          804.88       1,200.00            395.12
 03   73523   36   Summer SERA                                   350.00          396.75         350.00            (46.75)
                                  NSS Fiscal Year 2000-2001 Revenues and Expenses


Operations VP Department Detail                                          FY 01-02 financials through April - Rev G
                                                                                     12
                                                       Initial Budget                                        Budget
                                                                           Expenses Budget Year
                                                         (Updated                                        Variance to
                                                                          Year to Date      to Date
                                                           Oct/01)                                            Date
 03   73524   36   TAG Fall Cave-In                             250.00          221.80         250.00             28.20
 03   73525   36   Winter SERA                                    0.00            0.00           0.00              0.00
 03   73529   36   Other Bookstore Events                       500.00            0.00         500.00            500.00
 03   73571   36   EC Attendance                              1,500.00          365.85       1,500.00          1,134.15
 03   73601   36   Slide Show Postage                           400.00          369.44         400.00             30.56
 03   73602   36   Video Show Expense                           400.00          641.88         400.00           (241.88)
                                                           158,146.00       141,089.97 155,449.61             14,359.64
                                  NSS Fiscal Year 2000-2001 Revenues and Expenses


Secretary-Treasurer Department Detail                                    FY 01-02 financials through April - Rev G
                                                                                     12
                                                       Initial Budget                                        Budget
                                                                           Expenses Budget Year
                                                         (Updated                                        Variance to
                                                                          Year to Date      to Date
                                                           Oct/01)                                            Date
 03   74001   37   Secretary-Treasurer                        1,000.00           42.28       1,000.00            957.72
 03   74002   37   Assistant Treasurers                         136.00           16.32         136.00            119.68
 03   74003   37   Finance Committee                          1,160.00          284.24       1,160.00            875.76
 03   74004   37   NSS Personal Prop Comm                         0.00            0.00           0.00              0.00
 03   74101   37   Administrative Services                    2,500.00           20.00       2,500.00          2,480.00
 03   74103   37   Accting Software Consultant                1,000.00           75.00       1,000.00            925.00
 03   74104   37   Audit Services                             6,000.00        3,200.00       6,000.00          2,800.00
 03   74105   37   Payroll Services                           1,250.00        1,146.77       1,250.00            103.23
 03   74106   37   Independent Bookstore Inventory              700.00            0.00         700.00            700.00
 03   74141   37   NSS Property Insurance                    11,000.00        9,621.06     11,000.00           1,378.94
 03   74142   37   Insurance Riders                             100.00            0.00           0.00              0.00
 03   74151   37   Bonding - Employee & Volunteer               300.00          284.00         300.00             16.00
 03   74152   37   Directors Insurance                        1,200.00        1,188.00       1,200.00             12.00
 03   74201   37   AGI                                          400.00          290.00         400.00            110.00
 03   74202   37   BCI                                          100.00          100.00         100.00              0.00
 03   74203   37   Land Trust Alliance                          150.00            0.00         150.00            150.00
 03   74204   37   Nature Conservancy                           100.00            0.00         100.00            100.00
 03   74205   37   UIS                                          300.00          300.00         300.00              0.00
 03   74901   37   IRS Penalties/Interest                         0.00            0.00           0.00              0.00
 03   74902   37   Alabama Penalties/Interest                     0.00            0.00           0.00              0.00
 03   75001   00   Bank Service Charges                         300.00          210.67         300.00             89.33
 03   75002   00   Bounced Check Fees                            25.00           16.00          25.00              9.00
 03   75003   00   Check Printing Charges                       125.00           38.34         125.00             86.66
 03   75004   00   Foreign Check Fees                            25.00            0.00          25.00             25.00
 03   75005   00   Visa/MC Commissions                        7,000.00        7,559.11       7,000.00           (559.11)
 03   75050   00   NSS Convention Discounts                   1,500.00        1,712.48       1,500.00           (212.48)
 03   75099   00   Miscellaneous Expenses                        25.00            0.00          25.00             25.00
 03   75501   00   Prior Period Adjustments                       0.00        9,761.09           0.00         (9,761.09)
 03   75699   00   Designated Contributions                       0.00        2,000.00       2,000.00              0.00
 03   76001   00   Building Fund Transfer                     2,000.00        2,000.00       2,000.00              0.00
 03   76002   00   Equipment Fund Transfer                    7,500.00        7,500.00       7,500.00              0.00
 03   76007   00   A/V Library Fund Xfer                        400.00          245.68         400.00            154.32
 03   76012   00   Library Fund Transfer                      1,000.00        1,000.00       1,000.00              0.00
 03   76021   00   News Restricted Fund Transfer                  0.00        1,421.80       1,421.80              0.00
 03   76022   00   Journal Restricted Fund Transf                 0.00            0.00           0.00              0.00
 03   76024   00   Convention Surplus Fund Transfer               0.00            0.00           0.00              0.00
 03   76025   00   Guide Resp Caving Transfer                 1,500.00        1,500.00       1,500.00              0.00
 03   76034   00   Cave Rescue Training Fund                    500.00          500.00         500.00              0.00
 03   76210   00   NCRC Transfer                              1,000.00        1,000.00       1,000.00              0.00
 03   76231   00   Fine Arts Salon Transfer                     300.00          300.00         300.00              0.00
 03   76232   00   JSS Fund Transfer                            300.00          300.00         300.00              0.00
 03   76501   00   Headquarters Fund Transfer                     0.00            0.00           0.00              0.00
 03   76513   00   Endowment Fund Transfer                    5,000.00        5,000.00       5,000.00              0.00
 03   77200   00   Bookstore Cost of Goods Sold                   0.00            0.00           0.00              0.00
 03   77210   32   Non NSS Publications                      23,250.00       21,194.47     23,250.00           2,055.53
 03   77220   32   Symbolic Devices                           8,000.00       10,241.18       8,000.00         (2,241.18)
 03   77250   32   SpeleoDigest                              11,800.00       10,722.19     11,800.00           1,077.81
 03   77261   32   Caving Basics                              1,000.00        1,269.82       1,000.00           (269.82)
                                 NSS Fiscal Year 2000-2001 Revenues and Expenses


Secretary-Treasurer Department Detail                                   FY 01-02 financials through April - Rev G
                                                                                    12
                                                      Initial Budget                                        Budget
                                                                          Expenses Budget Year
                                                        (Updated                                        Variance to
                                                                         Year to Date      to Date
                                                          Oct/01)                                            Date
 03   77269   32   Other NSS Publications                      100.00        3,054.96         100.00         (2,954.96)
 03   77271   32   Cumberland Caverns                          200.00          131.04         200.00             68.96
 03   77275   32   Appalachian Karst Symp                        0.00            0.00           0.00              0.00
 03   77276   32   VulcanoSpeleology                             0.00            0.00           0.00              0.00
 03   77277   32   On Station                                1,000.00        1,152.92       1,000.00           (152.92)
 03   77278   32   On Rope 2nd Edition                      10,500.00        8,099.64     10,500.00           2,400.36
 03   77279   32   Cave Minerals of the World                3,750.00        4,532.94       3,750.00           (782.94)
 03   77280   32   Speleogenesis                             6,300.00        4,423.77       6,300.00          1,876.23
 03   77281   32   Cave Restoration COGS                     4,500.00            0.00       4,500.00          4,500.00
 03   77282   32   On Caves and Cameras COGS                 2,500.00            0.00       2,500.00          2,500.00
 03   77283   32   On Call COGS                              2,000.00        2,118.80       2,000.00           (118.80)
 03   77299   32   Miscellaneous Bookstore Exp                   0.00           27.03           0.00            (27.03)
 03   77331   32   AGI Karst COGS                                0.00        4,557.00           0.00         (4,557.00)
 03   77341   32   Guads COGS                                    0.00          630.00           0.00           (630.00)
 03   77378   32   On Rope Royalties                         3,850.00        2,974.00       3,850.00            876.00
 03   77379   32   Cave Minerals Royalties                     300.00          360.00         300.00            (60.00)
 03   77380   32   Speleogenesis Royalties                     400.00          420.00         400.00            (20.00)
 03   77381   32   Cave Restoration Royalties                  800.00            0.00         800.00            800.00
 03   77382   32   On Caves and Cameras Royalties                0.00            0.00           0.00              0.00
 03   77383   32   On Call Royalties                           600.00          508.00         600.00             92.00
 03   77479   32   Cave Minerals Advertising                     0.00            0.00           0.00              0.00
 03   77501   32   Bookstore Postage/UPS                    10,000.00        9,831.99     10,000.00             168.01
 03   77502   32   Sales Commission                            200.00            0.00         200.00            200.00
 03   78001   00   Cap Exp - Building                            0.00            0.00           0.00              0.00
 03   78002   00   Cap Exp - Office Equipment                    0.00            0.00           0.00              0.00
 03   78003   00   Cap Exp - Office Furniture                    0.00            0.00           0.00              0.00
 03   78004   00   Cap Exp - Computer Hardware                   0.00            0.00           0.00              0.00
 03   78005   00   Cap Exp - Computer Software                   0.00            0.00           0.00              0.00
 03   78101   00   Cap Exp - A/V Equipment                       0.00            0.00           0.00              0.00
                   Income Transfer Account                                  30,925.94
                                                         146,946.00        144,882.59 150,267.80              5,385.21
NSS-Held Restricted Funds - COA Detail
     COA                   Account Description                 Balance         Balance      Change
                                                              30-Apr-02        1-May-01
02-0010062-022   Vanguard Prime Account                          33,853.86        23,932.99 9,920.87
02-0011061-022   NSF Holding Fund                               221,630.75      140,969.54 80,661.21
02-0012062-022   Stock                                           34,379.50        33,832.31    547.19
02-0013061-022   NE Cave Preserves Petty Cash                        200.00          200.00      0.00
02-0016501-022   Due to A/V Fund                                     206.74          196.18     10.56
02-0016502-022   Due to Building Fund                                   0.00           0.00      0.00
02-0016503-022   Due to Cave Acquisition                             213.00          267.00    (54.00)
02-0016504-022   Due to Cave Defense Fund                               0.00           0.00      0.00
02-0016506-022   Due to CCUS                                       (143.15)            0.00   (143.15)
02-0016507-022   Due to Equipment Fund                             (194.39)      (1,393.00) 1,198.61
02-0016508-022   Due to Gage Caverns Fund                               0.00         521.36   (521.36)
02-0016509-022   Due to International Exploration                     20.00           10.00     10.00
02-0016511-022   Due to John Guilday Fund                             10.00            0.00     10.00
02-0016512-022   Due to Library Fund                               2,151.00            0.00 2,151.00
02-0016513-022   Due to Museum Fund                                     0.00           0.00      0.00
02-0016514-022   Due to Peter Gomez Fund                                0.00           0.00      0.00
02-0016516-022   Due to Salons Fund                                  145.72        (130.89)    276.61
02-0016517-022   Due to Save the Caves Fund                      (1,473.00)      (2,470.00)    997.00
02-0016518-022   Due to Schoharie Fund                                  0.00           0.00      0.00
02-0016521-022   Due to News Restricted Fund                       1,421.80        2,539.40 (1,117.60)
02-0016522-022   Due to Journal Rest Fund                               0.00       (645.02)    645.02
02-0016523-022   Due to Membership Committee RF                         0.00           0.00      0.00
02-0016524-022   Due to Convention Surplus Fund                  15,453.00        11,786.36 3,666.64
02-0016525-022   Due to Guide to Responsible Caving                     0.00           0.00      0.00
02-0016526-022   Due to Cave Restoration Fund                           0.00         195.00   (195.00)
02-0016527-022   Due to Spring Hill Fund                              (9.85)           0.00     (9.85)
02-0016529-022   Due to Education Fund                                  0.00          50.00    (50.00)
02-0016530-022   Due to JSS Fund                                        0.00           0.00      0.00
02-0016531-022   Due to Landowner Assistance Fund                       0.00           0.00      0.00
02-0016532-032   Due to Joe Ivy Fund                                    0.00         100.00   (100.00)
02-0016533-032   Due to Shelta Cave Fund                           3,392.50            0.00 3,392.50
02-0016534-032   Due to Cave Rescue Fund                             500.00            0.00    500.00
02-0016535-032   Due to Pacific Slope Cave Acquisition Fund             0.00           0.00      0.00
02-0030201-022   Audio Visual Fund                               (5,339.17)      (5,339.17)      0.00
02-0030202-022   Building Repair Fund                          (14,009.41)      (14,009.41)      0.00
02-0030203-022   Cave Acquisition Fund                         (20,082.49)      (20,082.49)      0.00
02-0030204-022   Cave Defense                                  (47,694.91)      (47,694.91)      0.00
02-0030206-022   Contemporary Cave Use Study                       (505.84)        (505.84)      0.00
02-0030207-022   Equipment Fund                                  (9,431.03)      (9,431.03)      0.00
02-0030208-022   Gage Caverns Fund                                 (521.36)        (521.36)      0.00
02-0030209-022   International Exploration Fund                  (3,426.98)      (3,426.98)      0.00
02-0030211-022   John Guilday Cave Preserve Fnd                    (959.75)        (959.75)      0.00
02-0030212-022   Library Fund                                       (24.58)         (24.58)      0.00
02-0030213-022   Museum Fund                                       (393.53)        (393.53)      0.00
02-0030214-022   Peter Gomez Memorial Fund                       (5,291.54)      (5,291.54)      0.00
02-0030216-022   Salons Fund                                     (2,147.95)      (2,147.95)      0.00
02-0030217-022   Save the Caves Fund                           (18,514.87)      (18,514.87)      0.00
02-0030218-022   Schoharie Caverns Fund                            (324.18)        (324.18)      0.00
02-0030221-022   News Restricted Fund                        (7,517.40)    (7,517.40)       0.00
02-0030222-022   Journal Restricted Fund                          0.00          0.00        0.00
02-0030223-022   Membership Committee Fund                     (211.74)      (211.74)       0.00
02-0030224-022   Convention Surplus Fund                    (58,591.27)   (58,591.27)       0.00
02-0030225-022   Guide to Responsible Caving Fund               (98.75)       (98.75)       0.00
02-0030226-022   Cave Restoration Fund                         (626.25)      (626.25)       0.00
02-0030227-022   Spring Hill Fund                            (7,604.56)    (7,604.56)       0.00
02-0030229-022   Education Fund                              (2,392.73)    (2,392.73)       0.00
02-0030230-022   JSS Fund                                      (333.94)      (333.94)       0.00
02-0030231-022   Landowner Assistance Fund                   (3,817.00)    (3,817.00)       0.00
02-0030232-022   Joe Ivy Fund                                  (100.00)      (100.00)       0.00
02-0030233-022   Shelta Cave Fund                                 0.00          0.00        0.00
02-0030234-022   Cave Rescue Fund                                 0.00          0.00        0.00
02-0030235-022   Pacific Slope Cave Acquisition Fund              0.00          0.00        0.00
02-0030702-022   Restricted Fund Encumbrances                     0.00          0.00        0.00
02-0041001-022   Restricted Funds Interest                        0.00          0.00        0.00
02-0041002-022   NSF Holding Fund RF Income                        0.00          0.00       0.00
02-0041003-022   Stock Appreciation/Dividends                      0.00          0.00       0.00
02-0041301-022   Audio-Visual Donations                          (5.00)          0.00      (5.00)
02-0041302-022   Building Repair Donations                   (1,130.00)          0.00 (1,130.00)
02-0041303-022   Cave Acquisition Donations                  (2,408.62)          0.00 (2,408.62)
02-0041304-022   Cave Defense Donations                            0.00          0.00       0.00
02-0041306-022   Cont Cave Use Study Donations                     0.00          0.00       0.00
02-0041307-022   Equipment Donations                               0.00          0.00       0.00
02-0041308-022   Gage Caverns Donations                            0.00          0.00       0.00
02-0041309-022   Int. Exploration Donations                  (2,131.63)          0.00 (2,131.63)
02-0041311-022   John Guilday Donations                         (40.00)          0.00     (40.00)
02-0041312-022   Library Donations                           (2,418.00)          0.00 (2,418.00)
02-0041313-022   Museum Donations                                  0.00          0.00       0.00
02-0041314-022   Peter Gomez Fund Donations                        0.00          0.00       0.00
02-0041316-022   Salons Fund Donations                         (259.00)          0.00    (259.00)
02-0041317-022   Save the Caves Donations                    (3,366.00)          0.00 (3,366.00)
02-0041318-022   Schoharie Caverns Donations                   (791.00)          0.00    (791.00)
02-0041321-022   News Fund Donations                               0.00          0.00       0.00
02-0041322-022   Journal Fund Donations                            0.00          0.00       0.00
02-0041323-022   Membership Committee Donations                    0.00          0.00       0.00
02-0041325-022   Guide to Responsible Cave Fund Donations          0.00          0.00       0.00
02-0041326-022   Cave Restoration Fund Donations                   0.00          0.00       0.00
02-0041327-022   Spring Hill Donations                             0.00          0.00       0.00
02-0041329-022   Educational Fund Donations                  (1,889.63)          0.00 (1,889.63)
02-0041330-022   JSS Fund Donations                                0.00          0.00       0.00
02-0041331-022   Landowner Assistance Donations                    0.00          0.00       0.00
02-0041332-022   Joe Ivy Fund Donations                      (4,622.84)          0.00 (4,622.84)
02-0041333-022   Shelta Cave Fund Donations                  (6,294.88)          0.00 (6,294.88)
02-0041334-022   Cave Rescue Fund Donations                        0.00          0.00       0.00
02-0041335-022   Pacific Slope Cave Acquisition Donations   (70,000.00)          0.00 (70,000.00)
02-0041401-022   Audio-Visual Income                           (255.44)          0.00    (255.44)
02-0041402-022   Building Repair Income                        (698.32)          0.00    (698.32)
02-0041403-022   Cave Acquisition Income                     (1,044.59)          0.00 (1,044.59)
02-0041404-022   Cave Defense Income                         (2,113.69)          0.00 (2,113.69)
02-0041406-022   Cont Cave Use Study Income                     (24.52)          0.00     (24.52)
02-0041407-022   Equipment Income                              (452.40)          0.00    (452.40)
02-0041408-022   Gage Caverns Income                               (26.84)   0.00     (26.84)
02-0041409-022   Int. Exploration Income                         (177.15)    0.00    (177.15)
02-0041411-022   John Guilday Income                               (49.40)   0.00     (49.40)
02-0041412-022   Library Income                                       0.00   0.00       0.00
02-0041413-022   Museum Income                                     (20.25)   0.00     (20.25)
02-0041414-022   Peter Gomez Fund Income                         (272.37)    0.00    (272.37)
02-0041416-022   Salons Fund Income                              (110.56)    0.00    (110.56)
02-0041417-022   Save the Caves Income                           (963.30)    0.00    (963.30)
02-0041418-022   Schoharie Caverns Income                          (27.69)   0.00     (27.69)
02-0041421-022   News Fund Income                                (386.94)    0.00    (386.94)
02-0041422-022   Journal Fund Income                                  0.00   0.00       0.00
02-0041423-022   Membership Committee Income                       (10.89)   0.00     (10.89)
02-0041424-022   Convention Surplus Fund Income                (2,706.32)    0.00 (2,706.32)
02-0041425-022   Guide to Responsible Caving                          0.00   0.00       0.00
02-0041426-022   Cave Restoration Fund Income                      (32.23)   0.00     (32.23)
02-0041427-022   Spring Hill Fund Income                         (391.43)    0.00    (391.43)
02-0041429-022   Education Fund Income                             (65.65)   0.00     (65.65)
02-0041430-022   JSS Fund Income                                      0.00   0.00       0.00
02-0041431-022   Landowner Assistance Income                     (196.47)    0.00    (196.47)
02-0041432-022   Joe Ivy Fund Income                             (182.40)    0.00    (182.40)
02-0041433-022   Shelta Cave Fund Income                              0.00   0.00       0.00
02-0041434-022   Cave Rescue Fund Income                              0.00   0.00       0.00
02-0041435-022   Pacific Slope Cave Acquisition Fund Income    (1,764.79)    0.00 (1,764.79)
02-0041501-022   A/V Library Fund Xfer                           (245.68)    0.00    (245.68)
02-0041502-022   Building Fund Transfer                        (2,000.00)    0.00 (2,000.00)
02-0041503-022   Cave Acquisition Fund Transfer                       0.00   0.00       0.00
02-0041504-022   Cave Defense Fund Transfer                           0.00   0.00       0.00
02-0041506-022   Contemporary Cave Use Study Fund Transfer            0.00   0.00       0.00
02-0041507-022   Equipment Fund Transfer                       (7,500.00)    0.00 (7,500.00)
02-0041508-022   Gage Caverns Fund Transfer                           0.00   0.00       0.00
02-0041509-022   International Exploration Fund Transfer              0.00   0.00       0.00
02-0041511-022   John Guilday Fund Transfer                           0.00   0.00       0.00
02-0041512-000   Library Fund Transfer                         (1,000.00)    0.00 (1,000.00)
02-0041513-000   Museum Fund Transfer                                 0.00   0.00       0.00
02-0041514-000   Peter Gomez Fund Transfer                            0.00   0.00       0.00
02-0041516-000   Salons Fund Transfer                                 0.00   0.00       0.00
02-0041517-000   Save the Caves Fund Transfer                         0.00   0.00       0.00
02-0041518-000   Schoharie Caverns Fund Transfer                      0.00   0.00       0.00
02-0041521-022   News RF Xfer                                  (1,421.80)    0.00 (1,421.80)
02-0041522-022   Journal RF Xfer                                      0.00   0.00       0.00
02-0041524-022   Convention Surplus Fund Xfer                 (11,745.26)    0.00 (11,745.26)
02-0041525-022   Guide to Responsible Caving Fund Xfer         (1,500.00)    0.00 (1,500.00)
02-0041526-022   Cave Restoration Fund Xfer                           0.00   0.00       0.00
02-0041527-022   Spring Hill Fund Xfer                                0.00   0.00       0.00
02-0041529-022   Education Fund Xfer                                  0.00   0.00       0.00
02-0041531-022   Landowner Assistance Fund Xfer                       0.00   0.00       0.00
02-0041532-022   Joe Ivy Fund Xfer                                    0.00   0.00       0.00
02-0041533-022   Shelta Cave Fund Xfer                                0.00   0.00       0.00
02-0041534-022   Cave Rescue Fund Xfer                           (500.00)    0.00    (500.00)
02-0041535-022   Pacific Slope Cave Acquisition Fund Xfer             0.00   0.00       0.00
02-0079001-022   Audio Visual Fund                               1,037.86    0.00 1,037.86
02-0079002-022   Building Repair Fund                              746.13    0.00     746.13
02-0079003-022   Cave Acquisition Fund                      8,000.00   0.00 8,000.00
02-0079004-022   Cave Defense                                   0.00   0.00      0.00
02-0079006-022   Contemporary Cave Use Study                  237.20   0.00    237.20
02-0079007-022   Equipment Fund                             1,821.40   0.00 1,821.40
02-0079008-022   Gage Caverns Fund                            210.00   0.00    210.00
02-0079009-022   International Exploration Fund             1,000.00   0.00  1,000.00
02-0079011-022   John Guilday Cave Preserve Fnd               472.21   0.00    472.21
02-0079012-022   Library Fund                                 498.22   0.00    498.22
02-0079013-022   Museum Fund                                    0.00   0.00      0.00
02-0079014-022   Peter Gomez Memorial Fund                      0.00   0.00      0.00
02-0079016-022   Salons Fund                                  142.35   0.00    142.35
02-0079017-022   Save the Caves Fund                        3,588.00   0.00 3,588.00
02-0079018-022   Schoharie Caverns Fund                       397.15   0.00    397.15
02-0079021-022   News Restricted Fund                           0.00   0.00      0.00
02-0079022-022   Journal Restricted Fund                        0.00   0.00      0.00
02-0079023-022   Membership Committee Fund                      0.00   0.00      0.00
02-0079024-022   Convention Surplus Fund                   11,786.36   0.00 11,786.36
02-0079025-022   Guide to Responsible Caving Fund               0.00   0.00      0.00
02-0079026-022   Cave Restoration Transfer                      0.00   0.00      0.00
02-0079027-022   Spring Hill Fund Transfer                      9.85   0.00      9.85
02-0079029-022   Education Fund Transfer                    1,500.00   0.00 1,500.00
02-0079030-022   JSS Fund Transfer                              0.00   0.00      0.00
02-0079031-022   Landowner Assistance Transfer                  0.00   0.00      0.00
02-0079032-000   Joe Ivy Fund Transfer                          0.00   0.00      0.00
02-0079033-000   Shelta Cave Transfer                           0.00   0.00      0.00
02-0079034-000   Cave Rescue Transfer                           0.00   0.00      0.00
02-0079035-000   Pacific Slope Cave Acquisition Transfer        0.00   0.00      0.00
.

                                                 Balance       Balance        Change       Notes
                                                30-Apr-02      1-May-01
Assets

Cash on Hand
         2001 Convention Checking                11,477.78      26,253.17    (14,775.39)    1
         2002 Convention Checking                31,101.65       1,075.00     30,026.65
         2003 Convention Checking                 2,305.89           0.00      2,305.89
               Total Cash On Hand                44,885.32      27,328.17     17,557.15

Pre-paid Expenses
          2001 Convention                             0.00      11,042.80    (11,042.80)
          2002 Convention                        15,368.50         225.00     15,143.50
          2003 Convention                            19.46           0.00         19.46
                Total Pre-paid Expense           15,387.96      11,267.80      4,120.16

Total Assets                                     60,273.28      38,595.97    21,677.31

Liabilities

Pre-paid income
           2001 Convention                            0.00      37,295.97    (37,295.97)
           2002 Convention                       45,470.15         800.00     44,670.15
           2003 Convention                          825.35           0.00        825.35
                 Total Pre-paid Income           46,295.50      38,095.97      8,199.53

Owed to NSS Operating Fund
         2001 Convention                            (212.78)         0.00       (212.78)
         2002 Convention                           1,000.00        500.00        500.00
         2003 Convention                           1,500.00          0.00      1,500.00
               Total Due to Op Fund                2,287.22        500.00      1,787.22

Total Liabilities                                48,582.72      38,595.97      9,986.75

Total Net Assets                                 11,690.56            0.00   11,690.56

Net Assets

              2001 Convention Surplus            11,690.56            0.00   11,690.56          1

Notes:
          1         April 30 balance was actually transferred to the Operating Fund accounts.
09/18/02
                                NSS 2001 Convention
                           Income and Expenses by Month
                                            All Transactions
NSS 2001 Convention Final Report
                             All transactions for 2001Conv     Apr 30, '02
      Income
          4 · Revenue
              60000 · Convention Revenue
                 61000 · Pre-Registration
                     61001 · Pre-Reg Regular NSS Member           67,775.00
                     61002 · Pre-Reg w/New Member Discount         1,960.71
                     61003 · Pre-Reg Child (7-16 years)            3,600.00
                     61004 · Pre-Reg Child (7-16) w/NMD              100.00
                     61005 · Pre-Reg Accompanier NSS Member       18,240.00
                     61006 · Pre-Reg Accomp w/NMD                    658.57
                     61007 · Pre-Reg Non-NSS Surcharge             1,620.00
                     61008 · Pre-Reg Pet Fee                         220.00
                     61009 · Pre-Reg Late Fee                      1,500.00
                     61010 · Pre-Reg Guidebook postage               535.00
                     61011 · Pre-Reg Camping                           0.00
                     61012 · Pre-Reg w/o banquet                  -1,755.00
                 Total 61000 · Pre-Registration                   94,454.28

               61100 · On-Site Registration
                  61101 · On-Site Regular NSS Member              22,225.00
                  61102 · On-Site w/New Member Discount            1,625.00
                  61103 · On-Site Child (7-16 years)               1,250.00
                  61104 · On-Site Child (7-16 years)w/NMD             50.00
                  61105 · On-Site Accompanier NSS Member           6,490.00
                  61106 · On-Site Accompanier w/NMD                  440.00
                  61107 · On-Site Non-NSS Surcharge                  660.00
                  61108 · On-Site Pet Fee                            120.00
                  61110 · On-Site Day Passes                      11,660.00
                  61114 · On-SIte Reg w/o Banquet                   -735.00
               Total 61100 · On-Site Registration                 43,785.00

               61200 · Symbolic Devices
                  61201 · Patches                                  1,890.00
                  61202 · Pins                                     1,295.00
                  61203 · Guidebooks                               2,730.00
                  61204 · T-Shirts                                10,360.00
                  61214 · T-Shirts - Supersize                       987.00
               Total 61200 · Symbolic Devices                     17,262.00

               61300 · Other Income
                  61304 · Banquet Only                                165.00
                  61305 · Advertising                                 210.00
                  61307 · Vendor Fees                               1,995.00
                  61309 · Consignment Sales                         5,858.59
                  61310 · Miscellaneous Income                      1,150.59
                  61311 · Temporary Holding                           404.00
                  613xx · Uncollected Income                         -535.00
                  61313 · Cost of New Member Discounts             -1,712.48
                  61313 · NSS Reimburse for NMD coupons             1,712.48



                                                                               Page 52 of 66
09/18/02
                                    NSS 2001 Convention
                               Income and Expenses by Month
                                                  All Transactions
                                All transactions for 2001Conv        Apr 30, '02
                  Total 61300 · Other Income                              9,248.18

                  61400 · Special Events Income
                     61401 · Geology                                     2,450.00
                     61402 · Hydrology                                   2,835.00
                     61403 · Project Underground                             0.00
                     61404 · History Tour                                1,680.00
                     61405 · Vertical Workshop                               0.00
                     61406 · JSS                                         1,837.27
                  Total 61400 · Special Events Income                    8,802.27

                  61800 · Interest Income
                     61801 · Bank Account                                  245.03
                  Total 61800 · Interest Income                            245.03

              Total 60000 · Convention Revenue                         173,796.76

           Total 4 · Revenue                                           173,796.76

      Total Income                                                     173,796.76

   Gross Profit                                                        173,796.76

      Expense
         6999 · Uncategorized Expenses                                       0.00
         7 · Expenses
             90000 · Convention Expenses
                91100 · Cost of Goods Sold
                    91101 · COGS patches                                   477.50
                    91102 · COGS Pins                                      379.90
                    91103 · COGS Guidebooks                              3,419.77
                    91104 · COGS T-Shirts                                6,301.87
                    91199 · Other                                           60.00
                    91100 · Cost of Goods Sold - Other                   6,396.71
                Total 91100 · Cost of Goods Sold                        17,035.75

                  91200 · Publications
                     91201 · Program                                     5,400.00
                     91202 · Daily Rag                                   1,180.37
                  Total 91200 · Publications                             6,580.37

                  91300 · Meeting Facilities
                     91301 · School Facilites                            2,000.00
                     91302 · AV Equipment                                1,742.55
                     91303 · Custodial Fees                              4,234.00
                  Total 91300 · Meeting Facilities                       7,976.55

                  91400 · Registration
                     91401 · Car Decals                                    380.47
                     91402 · Office Supplies                               371.21



                                                                                     Page 53 of 66
09/18/02
                            NSS 2001 Convention
                       Income and Expenses by Month
                                        All Transactions
                         All transactions for 2001Conv     Apr 30, '02
              91403 · Signs                                       835.07
              91404 · Printing                                    776.58
              91405 · Badges                                      519.33
              91406 · Bags                                        385.41
           Total 91400 · Registration                           3,268.07

           91500 · Campground
              91501 · Campground Rental                       20,000.00
              91502 · Port-a-john Rental                       1,760.00
              91503 · Port-a-john Cleaning                     2,280.00
              91504 · Sanitation                               1,799.63
              91505 · Electricity                              1,821.56
              91506 · Telephone                                  333.49
              91507 · Water                                    4,322.83
              91508 · Security                                 1,510.52
              91509 · First Aid Supplies                         211.98
              91510 · Cmpgrnd & Shower Accomod                 2,685.24
              91511 · Fencing                                    163.34
              91512 · Sauna                                      246.00
              91514 · Contest Supplies                           149.15
              91599 · Miscellaneous                              465.24
           Total 91500 · Campground                           37,748.98

           91600 · Howdy Party
              91601 · Food                                    12,950.00
              91602 · Beverages                                2,684.02
              91603 · Mugs                                     1,179.73
              91604 · Facility Rental                          1,680.00
              91605 · Decorations                                498.04
              91606 · Ice                                        200.00
              91607 · Band                                     2,845.13
              91699 · Miscellaneous                              829.37
           Total 91600 · Howdy Party                          22,866.29

           91650 · Photo Salon
              91651 · Facility Rental                          1,000.00
              91652 · Technician Fees                            100.00
           Total 91650 · Photo Salon                           1,100.00

           91700 · Banquet
              91701 · Food                                    23,622.32
              91703 · Table/Chair Rental                       1,901.08
              91704 · Speaker Fees                               100.00
              91705 · Ice                                        200.00
              91706 · Place Setting Rental                     1,640.55
           Total 91700 · Banquet                              27,463.95

           91900 · Other Expenses
              91901 · Insurance                                1,500.00
              91902 · Sponser (Staff) Honorarium               2,973.86



                                                                           Page 54 of 66
09/18/02
                                   NSS 2001 Convention
                                Income and Expenses by Month
                                               All Transactions
                                All transactions for 2001Conv     Apr 30, '02
                     91903 · Pre-Convention Show                           10.56
                     91904 · Contingency                               3,796.27
                     91905 · Equipment Prchs/Rntl                        954.50
                     91906 · Telephone                                     51.20
                     91907 · Postage                                     931.02
                     91908 · Advertising                                 495.68
                     91912 · Credit Card fees                          3,036.56
                     91913 · Exit meal                                 1,925.00
                     91914 · Bank Charges                                  79.80
                     91917 · Staff Recognition                         1,300.00
                     91919 · Shuttle Buses                             4,234.73
                     91920 · Web page                                    364.05
                     91921 · Printing & Reproduction                   1,079.76
                     91922 · Wednesday Party                           1,531.44
                     91923 · Consignment Sales                         5,149.06
                     91998 · Uncatagorized                             1,075.11
                     91999 · Miscellaneous                               420.92
                  Total 91900 · Other Expenses                       30,909.52

                  92000 · Special Events
                     92100 · Geology trip
                         92101 · Transportation                        1,225.00
                         92102 · Food                                    387.76
                         92109 · Other                                    81.18
                     Total 92100 · Geology trip                        1,693.94

                     92110 · Hydrology trip
                        92111 · Transportation                         1,005.00
                        92112 · Food                                     408.76
                        92119 · Other                                     31.18
                     Total 92110 · Hydrology trip                      1,444.94

                     92130 · History tour
                        92131 · Transportation                         1,225.00
                        92132 · Food                                     398.63
                        92139 · Other                                     31.19
                     Total 92130 · History tour                        1,654.82

                     92150 · JSS
                        92151 · Transportation                         1,536.27
                        92159 · Other                                    301.00
                     Total 92150 · JSS                                 1,837.27

                     92190 · NSS Birthday Party                          525.75
                  Total 92000 · Special Events                         7,156.72

              Total 90000 · Convention Expenses                     162,106.20

           Total 7 · Expenses                                       162,106.20




                                                                                   Page 55 of 66
09/18/02
                          NSS 2001 Convention
                      Income and Expenses by Month
                                      All Transactions
                       All transactions for 2001Conv     Apr 30, '02

      Total Expense                                        162,106.20

Net Income                                                  11,690.56




                                                                        Page 56 of 66
                                                   2002 Convention FY




NSS 2002 CONVENTION - Camden, Maine COA for FY01

                   REVENUE                                                          Actuals for FY 01-02

COA      Item                                                                Note
 61000 Pre-Registration                                                                        $33,485.00
   61001 Pre-Reg Regular NSS Member                                                      $    30,135.00
         Registrants #1 and #2
   61002 Pre-Reg Regular With NMD
   61003 Pre-Reg Child (6-16)                                                            $     1,235.00
   61004 Pre-Reg Child With NMD                 Enter only cash received
               Pre-Reg Accompanier NSS Member
      61005
      61006    Pre-Reg Accompanier With NMD     Enter only cash received
      61007    Pre-Reg Non-NSS Surcharge
      61008    Pre-Reg Pet Fee                                                           $       120.00
      61009    Pre-Reg Camping                  RV sites, no pre-reg discount            $       840.00
      61010    Pre-Reg Guidebook - Postage
      61011    Pre-Reg Late Fee
      61012    Pre-Reg w/o Banquet                                                       $      (255.00)
               Pre-Reg Lobster                  Extra, optional dinner charge            $     1,410.00
     61100     On-Site Registration                                                                $0.00
       61101   On-Site Regular NSS Member
       61102   On-Site Regular w/NMD            Enter only cash received
       61003   On-Site Child (6-16)
       61004   On-Site Child w/NMD              Enter only cash received
       61005   On-Site Accompanier NSS Member
       61006   On-Site Accompanier With NMD
       61007   On-Site Non NSS Surcharge
       61108   On-Site Pet Fee
..             On-Site Camping                  RV sites
      61110    On-Site Day Pass
      61111    On-Site Volunteer Workers
      61112    Complementary Day Passes
               On-site lobster                  Extra, optional dinner charge
COA            Item                                                         Note
  61200        Symbolic Devices                                                                $3,986.00
    61201      Patches                                                                   $       515.00
    61202      Pins                                                                      $       296.00
    61203      Guidebooks                                                                $       160.00
    61204      T-Shirts                                                                  $     3,015.00
    61205      Programs
    61206      Other                            Promotional Bottle Openers
  61300        Other Income                                                                    $3,724.78
    61301      Dorm Fees
    61302      Meal Tickets
    61303      Howdy Party Only
    61304      Banquet Only
    61305      Advertising                      Advertising in convention program        $       300.00
    61306      Child Care
    61307      Vendor fees                                                               $     1,182.50



                                                           Page 57
                                              2002 Convention FY


            Outdoor Vendors, footage
            Outdoor Vendors electricity
            Indoor Vendors, room rental
            Indoor Vendors, table rental   NSS and consignment get free tables
    61308   Ice Sales                      JSS will handle thyis
    61309   Consignment Sales              Total Revenue from sales
    61310   Miscellaneous Income
    61311   Temporary Holding                                                                             $     2,242.28
    61312   Corporate Sponsorships         Shooting for $20K or so
    61313 NSS Reimbursement for NMD Coup
                                           In return for coupons collected
            Pre-Reg Regular WNMD
            Pre-Reg Child w/NMD
            Pre-Reg Acc WNMD
            On-Site Regular WNMD
            Pre-Reg Child w/NMD
            On-Site Acc WNMD
                                           Other costs incurred to benefit NSS beyond that required for
            Other NSS Reimbursements
    61314                                  convention

  61400 Special Events Income                                                                                   $3,470.00
    61401 JSS                                                                                             $       455.00
    61402 Geology                                                                                         $     2,975.00
          Number requesting Geo FT
    61403 Project Underground                                                                             $        40.00
    61404 History Tour (etc.)
    61405 Hydrology (etc.)
    61406 Vertical Workshop (etc.)                                                                        $      425.00
  61700 Discounts
  61800 Interest Income                                                                                   $         4.37
  61900 Investment Income

60000       Total Income                                                                                      $44,670.15

EXPENSES:

COA         Item                                                       Note
  91100     Cost of Goods Sold                                                                            $     1,137.37
    91101   COGS Patches                                                                                  $      627.87
    91102   COGS Pins                                                                                     $      509.50
    91103   COGS Guidebooks
    91104   COGS T-Shirts

  91200 Publications                                                                                                $0.00
    91201 Program
          Publishing Cost
          Fixed printing costs (setup)
    91202 Daily Rag

  91300 Meeting Facilities                                                                                $      3,005.50
    91301 Room Rental (Person Days)                                                                       $     3,005.50
    91302 A/V Equipment                    Equipment and Supplies usage fee
          Non-refundable deposit
          Tech Support



                                                     Page 58
                                              2002 Convention FY


            Auditorium Manager
            Janitor

  91400     Registration                                                                       $0.00
    91401   Car Decals
    91402   Office Supplies
    91403   Signs
    91404   Printing
    91405   Badges
    91406   Bags

COA         Item                                                        Note
  91500     Campground                                                                 $    5,100.00
    91501   Campground - Fair Grounds                                                  $   5,000.00
    91502   Port-a-john Rental                                                         $     100.00
    91503   Port-a-john Cleaning
    91504   Sanitation (Trash Removal)
    91505   Electricity
    91506   Telephone
    91507   Water
    91508   Security
    91509   First Aid Supplies
            Replenish outdated supplies
            Tables and Cots rental
            Oxygen rental
            Med Staff T-shirts
    91510   Campground & Shower Trailer
    91511   Fencing                        For alcohol distribution area delineation
    91512   Sauna
    91513   Fire Wood
    91514   Contest Supplies
    91515   Grounds Maintenence
            1/2 outdoor vendor fees
    91599   Miscellanous

  91600 Howdy Party                                                                        $1,358.60
    91601 Food                             Lobster, half attendence                    $   1,000.00
                                           Non-lobster (chicken, vegatarian)

    91602   Beverages
    91603   Mugs
    91604   Facility Rental (Tent, etc.)
    91605   Shuttle Buses
    91606   Ice
    91607   Band                                                                       $    200.00
    91608   Decorations
    91699   Miscellaneous                                                              $    158.60
            Chair Lift Use

  91650     Photo Salon                                                                        $0.00
    91651   Facility Rental
    91652   Technician Fees
    91653   Equipment Rental               Scaffolding
    91654   Transportation                 Extra busses
            Auditorium Manager



                                                     Page 59
                                                   2002 Convention FY


          Other salons                          Equipment for Print, T-Shirt, Cartography, etc.
COA       Item                                                              Note
  91700   Banquet                                                                                                 $1,000.00
    91701 Food                                  Tax Included                                                  $   1,000.00
    91702 Beverages
    91703 Table/Chair Rental
           Tables
           Chairs                               This includes a $45.00 for delivery
    91704 Speaker Fees                          Expect to cover any fees through sponsorship income
    91705 Ice
    91706 Place Setting Rental                  Rent real flatware

  91900     Other Expenses                                                                                        $3,240.03
    91901   Insurance                           Obtained under NSS national insurance policy
    91902   Sponsor (Staff) Honorarium
    91903   Pre-Convention Video
                                                This will be allocated as contracts & other expenses become
    91904 Contingency
                                                firm
    91905 Equipment Purchase/Rental                                                                           $    400.00
                                                Floor covering for Gymnasium
                                                Tables for vendors
   91906    Telephone Indoor vendors
   91907    Postage
   91908    Advertising
   91909    Refunds
   91910    Entertainment                       Schooner Rental for 5 days                                    $    600.00
   91911    Dorm Fees
   91912    Credit Card Commissions                                                                           $    816.09
   91913    Meal Tickets
   91914    Bank Charges
   91915    License Fees                        Liquor license and others
   91916    Computer Rental Fees
   91917    Staff Recognition                   Caps, T-Shirts, etc
   91918    Legal Expenses
   91919    Shuttle and Buses                   2 shuttles + 1 boat bus all week                              $   1,100.00
   91920    Web Page                            at speleobooks server                                         $     120.00
   91921    Printing /copies/supplies
   91922    Miscellaneous                                                                                     $    203.94
   91923    Amount returned to consignors       Total income less NSS cut (30%)
COA         Item                                                            Note
                                                Correspond with the special events listed under revenue
  92000     Special Events                                                                                          $302.00
                                                (geology field trip, etc)
  92100 JSS
  92110 Special Event - Geology
    92111                        Transportation Bus costs $1000 and seats 48. 33/bus is break even            $    302.00
    92112                                 Food
    92113                              Printing
    92119                                Other
                       Total Geology expenses
  92120 Project Underground Workshop
  92130 Special Event - History Tour (etc.)
  92140 Special Event - Hydrology (etc.)
    92149 Other
    92150 Vertical Workshop (etc.)




                                                          Page 60
                                   2002 Convention FY


90000   Total Expense                                   $15,143.50

        Net Income over Expenses                        $29,526.65

NOTES




                                        Page 61
NSS 2003 Convention FY 01-02

Transactions for FY 01-02

 Income

     Registrations #1 & #2          825.35

 Expenses

     Check printing                  19.46

 Net Income                         805.89


Balance Sheet

 Assets
    Checking Account               2,305.89

 Liabilities
     Advance from Operating Fund   1,500.00

 Net Assets                         805.89
NCRC Summary of Accounts - Year End - Fiscal Year 2001-2002

                                                                                  National     2001 National    2002 National    Northeast     Eastern    Central  Pacific NW   Western
Account #                           Title                          Summary         Office        Seminar          Seminar         Region       Region     Region     Region     Region
            Beginning Balance 5/1/2001                              22,500.52    11,043.60           986.50                        2,239.84    6,255.44   1,868.54    106.60          0.00
            Beginning Seed Money advances                                0.00       600.00        (1,600.00)                                              1,000.00
            Beginning Net Assets 5/1/2001                           22,500.52    11,643.60          (613.50)             0.00      2,239.84    6,255.44   2,868.54    106.60          0.00
            Checking Balance 4/30/2002                              17,046.56     4,721.60              0.00         1,000.00      1,941.99    4,058.39   3,395.98    182.60      1,746.00
            Seed Money to be repaid                                      0.00     1,000.00              0.00        (1,000.00)                                0.00
            A/R - Operating Fund                                       616.00       616.00
            Net Assets 4/30/2002                                    17,662.56     6,337.60              0.00             0.00      1,941.99    4,058.39   3,395.98    182.60      1,746.00

            INCOME
            NCRC Seminars
    40101   Orientation Course Student Fees                          4,402.77          0.00                                        1,687.77        0.00   1,925.00    100.00       690.00
    40102   Level #1 Student Fees                                    7,013.50          0.00                                            0.00    7,013.50       0.00      0.00         0.00
    40103   Level #2 Student Fees                                    3,700.00          0.00                                            0.00    3,700.00       0.00      0.00         0.00
    40104   Level #3 Student Fees                                        0.00          0.00                                            0.00        0.00       0.00      0.00         0.00
    40105   Other Student Fees                                           0.00          0.00                                            0.00        0.00       0.00      0.00         0.00
    40106   Instructor Qualification Student Fees                        0.00          0.00                                            0.00        0.00       0.00      0.00         0.00
    40107   Course Coordinator Course Student Fees                       0.00          0.00                                            0.00        0.00       0.00      0.00         0.00
    40111   Meal Plan Fees (Student)                                     0.00          0.00                                            0.00        0.00       0.00      0.00         0.00
    40112   Meal Plan Fees (Instructor)                                  0.00          0.00                                            0.00        0.00       0.00      0.00         0.00
    40113   Meal Plan Fees (Other)                                       0.00          0.00                                            0.00        0.00       0.00      0.00         0.00
    40121   Camping/Lodging Fees                                         0.00          0.00                                            0.00        0.00       0.00      0.00         0.00
    40131   Cave Rescue Manual                                           0.00          0.00                                            0.00        0.00       0.00      0.00         0.00
    40141   T-Shirt Sales (Student/Instructors/Staff)                    0.00          0.00                                            0.00        0.00       0.00      0.00         0.00
    40142   T-Shirt Sales (Fundraising)                                  0.00          0.00                                            0.00        0.00       0.00      0.00         0.00
    40151   Donations                                                    0.00          0.00                                            0.00        0.00       0.00      0.00         0.00
    40161   Sponsor Fee                                                  0.00          0.00                                            0.00        0.00       0.00      0.00         0.00
    40171   Surcharge for Non-NSS memberships                            0.00          0.00                                            0.00        0.00       0.00      0.00         0.00
    40172   NSS Membership Dues                                          0.00          0.00                                            0.00        0.00       0.00      0.00         0.00
    40191   Miscellaneous                                                0.00          0.00                                            0.00        0.00       0.00      0.00         0.00
            OUTSIDE Seminars
    45101   Liability Insurance                                        135.00        135.00                                            0.00        0.00      0.00       0.00          0.00
    45102   Course Material                                              0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    45103   Certificates                                                 0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    45104   Equipment Use Fee                                            0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    40401   Donations                                                1,672.00        616.00                                            0.00        0.00      0.00       0.00      1,056.00
    46001   Transfer from Operating Fund                             1,000.00      1,000.00                                            0.00                             0.00          0.00
    40499   OTHER                                                                                                                                                       0.00          0.00
    47001   Interest earned from NCRC accounts                           56.16         0.00                                            0.00      56.16       0.00       0.00          0.00
    47100   Other Income                                                  0.00         0.00                                            0.00       0.00       0.00       0.00          0.00

            Total Income                                            17,979.43      1,751.00             0.00                       1,687.77   10,769.66   1,925.00    100.00      1,746.00


            EXPENSES
            COORDINATOR Expenses
    70101   Office supplies                                              0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    70102   Telephone & Internet services                                0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    70103   Printing & Copies                                            0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    70104   Postage & shipping                                          33.52          0.00                                            0.00       33.52      0.00       0.00          0.00
    70105   Capital equipment                                        2,207.75          0.00                                          950.00    1,032.75    225.00       0.00          0.00
    70106   Equipment rental                                             0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    70107   Equipment maintenance                                        0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    70108   Storage                                                      0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    70109   NCRC Liability Insurance                                 3,447.00      3,447.00                                            0.00        0.00      0.00       0.00          0.00
    70110   NCRC Trailer/Rescue Cache Insurance                          0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    70111   Other Expenses                                           1,032.04        510.00                                            0.00      483.54     25.50      13.00          0.00
            SEMINAR Expenses                                             0.00                                                          0.00                             0.00          0.00
            NCRC National Fixed Fees                                     0.00                                                          0.00                             0.00          0.00
    70202   National Certificate Fee                                     0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    70203   National Curriculum Development Fee                      2,500.00      2,500.00                                            0.00        0.00      0.00       0.00          0.00
    70204   Replace damaged/lost equipment                               0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    70205   Purchase New Equipment                                       0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    70206   Liability/Medical Insurance                                 11.00          0.00                                            0.00        0.00      0.00      11.00          0.00
                                                                         0.00          0.00                                                                             0.00          0.00
    70210   Facilities Fees                                          4,443.75          0.00                                            0.00    3,592.00    851.75       0.00          0.00
    70211   Lodging (Student)                                            0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    70212   Lodging (Instructors & Staff)                                0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    70213   Meals (Student)                                          5,067.65          0.00                                          644.87    4,422.78      0.00       0.00          0.00
    70214   Meals (Instructors & Staff)                                701.51          0.00                                            0.00      701.51      0.00       0.00          0.00
    70215   Site Fees (School)                                           0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    70216   Site Fees (Fairground)                                       0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
                                                                         0.00          0.00
    70230   Instructional Expenses                                       0.00          0.00                                            0.00       0.00       0.00       0.00          0.00
    70231   Cave Rescue Manuals                                        175.00          0.00                                            0.00     175.00       0.00       0.00          0.00
    70232   Student Supplies                                           993.64          0.00                                            0.00     820.77     172.87       0.00          0.00
    70233   Instructor Supplies                                         98.65          0.00                                            0.00      98.65       0.00       0.00          0.00
    70234   Transportation/Bus/Van rental                                0.00          0.00                                            0.00       0.00       0.00       0.00          0.00
    70235   Gear Trailer Expenses                                        0.00          0.00                                            0.00       0.00       0.00       0.00          0.00
    70236   Programmed Notes Printing                                    0.00          0.00                                            0.00       0.00       0.00       0.00          0.00
                                                                         0.00          0.00
    70250   Office Expenses                                              0.00          0.00                                            0.00       0.00       0.00       0.00          0.00
    70251   Postage & Mailing Expenses                                 200.65          0.00                                            0.00     173.49      27.16       0.00          0.00
    70252   Phone Expenses                                               0.00          0.00                                            0.00       0.00       0.00       0.00          0.00
    70253   Duplicating Services                                     1,003.00          0.00                                          354.80     648.20       0.00       0.00          0.00
    70254   Banking/Finance Charges                                    112.24          0.00                                           16.96       0.00      95.28       0.00          0.00
    70255   Office Supplies                                            347.11          0.00                                            0.00     347.11       0.00       0.00          0.00
                                                                         0.00          0.00
    70260   T-Shirts (Student)                                           0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    70261   T-Shirts (Instructor/Staff)                                  0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    70262   Polo-Shorts (Instructors&Staff)                              0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
    70263   T-Shirts (Fund Raising)                                      0.00          0.00                                            0.00        0.00      0.00       0.00          0.00
                                                                         0.00          0.00
    70270   Scholarships & Tuition Discounts                             0.00          0.00                                            0.00       0.00       0.00       0.00          0.00
    70271   NSS Membership Dues                                          0.00          0.00                                            0.00       0.00       0.00       0.00          0.00
    70272   Seed funds to facilitate a non-NSS rescue seminar            0.00          0.00                                            0.00       0.00       0.00       0.00          0.00
    70280   Other Miscellaneous Expenses                               442.88        600.00          (613.50)                         18.99     437.39       0.00       0.00          0.00

            Total Expense                                           22,817.39      7,057.00          (613.50)                      1,985.62   12,966.71   1,397.56     24.00          0.00


            TRANSFERS BETWEEN ACCOUNTS
            Remittance to NCRC National account                          0.00
            Transfer to 2002 National Seminar                            0.00     (1,000.00)                        1,000.00
            Allocate to Central Region bank account                    986.50                           0.00                                               986.50
            Total Transfers                                              0.00



            Notes

            The 2001 National Seminar was cancelled due to insufficient signup. An advance of $600 from
            the National Office was spent on postage, copying, etc before the cancellation. This had actually
            been spent before the fiscal year began, but was not recognized as a write-off by the National
            Office until the present fiscal year. In addition the Central Region had to absorb $13.50 in bank
            fees from an account set up for the Seminar. The separate account still exists and will be used
            for a future Seminar, but the funds in it are included in the Central Region in this report.
Balance Sheet for the NSS Operating Fund and NSS restricted funds


                 FY 01-02 financials through April - Rev G
Mammoth Cave Restoration Project                              Balance        Balance        Change
      COA                     Description                    30-Apr-02       1-May-00
21-0016001-000   MCRP Huntington                                     0.00      13,081.03    (13,081.03)
21-0016002-000   MCRP A/R                                            0.00           0.00          0.00
21-0016011-000   MCRP Am South                                   2,058.63           0.00      2,058.63
21-0020502-000   MCRP A/P                                            0.00           0.00          0.00
21-0030601-000   MCRP Fund                                     (13,081.03)    (13,081.03)         0.00
21-0031002-000   Retained Earnings                              11,022.40           0.00     11,022.40
21-0042501-000   NPS Grants Rec'd                               (7,500.01)          0.00     (7,500.01)
21-0042601-000   Interest                                          (44.24)          0.00        (44.24)
21-0042701-000   Donations                                           0.00           0.00          0.00
21-0079611-000   Travel                                         12,408.36           0.00     12,408.36
21-0079612-000   Food                                            3,990.00           0.00      3,990.00
21-0079613-000   Lodging                                         1,364.00           0.00      1,364.00
21-0079614-000   Tools and Equipment                               153.27           0.00        153.27
21-0079615-000   Stipend                                           450.00           0.00        450.00
21-0079621-000   Bank Fees                                         201.02           0.00        201.02
21-0079622-000   Admin Fees                                          0.00           0.00          0.00
21-0079623-000   Interest Paid back to Government                    0.00           0.00          0.00
21-0099000-000   Income Transfer                               (11,022.40)          0.00    (11,022.40)


Cave & Karst Education Project                                Balance        Balance        Change
      COA                      Description                   30-Apr-02       1-May-00
22-0016001-000   Caves & Karst Edu-AmSouth                      11,848.76      15,281.92     (3,433.16)
22-0016002-000   Caves & Karst A/R                                   0.00           0.00          0.00
22-0019201-000   Divisional Eliminations                             0.00           0.00          0.00
22-0020401-000   C&K A/R Customer Deposits                           0.00           0.00          0.00
22-0020502-000   C&K A/P                                             0.00           0.00          0.00
22-0030601-000   C&K Fund                                      (15,281.92)    (15,281.92)         0.00
22-0031002-000   Retained Earnings                               3,433.16           0.00      3,433.16
22-0042501-000   C&K Grants Rec'd                              (13,414.00)          0.00    (13,414.00)
22-0042601-000   Interest                                            0.00           0.00          0.00
22-0042701-000   Donations                                           0.00           0.00          0.00
22-0079600-000   Other Expense                                     318.17           0.00        318.17
22-0079611-000   Travel                                             16.25           0.00         16.25
22-0079612-000   Food                                              122.61           0.00        122.61
22-0079613-000   Lodging                                             0.00           0.00          0.00
22-0079614-000   Materials                                      11,960.61           0.00     11,960.61
22-0079615-000   Stipend                                         2,437.50           0.00      2,437.50
22-0079616-000   Postage & Shipping                              1,978.02           0.00      1,978.02
22-0079621-000   Bank Fees                                          14.00           0.00         14.00
22-0079622-000   Admin Fees                                          0.00           0.00          0.00
22-0099000-000   Income Transfer                                (3,433.16)          0.00     (3,433.16)


Fine Arts Salon                                               Balance        Balance        Change
      COA                   Description                      30-Apr-02       1-May-00
31-0010100-000 Fine Arts Salon Restricted Fund                    778.31          51.03        727.28
31-0010201-000 Fine Arts Salon Inventory #1                         0.00           0.00          0.00
31-0010202-000 Fine Arts Salon Inventory #2                         0.00           0.00          0.00



                                               Page 64 of 66
Balance Sheet for the NSS Operating Fund and NSS restricted funds


31-0016001-000   FAS-Fine Arts Salon A/R                       219.00         40.50       178.50
31-0019002-000   FAS/Interoffice Fund Clearing                   0.00          0.00         0.00
31-0019201-000   FAS/Divisional Eliminations                     0.00          0.00         0.00
31-0020001-000   Fine Arts Salon Seed Money                      0.00          0.00         0.00
31-0020002-000   Fine Arts Salon A/P                             0.00          0.00         0.00
31-0030601-000   Fine Arts Salon Fund                          (91.53)       (91.53)        0.00
31-0031001-000   FAS/Income Transfer                             0.00          0.00         0.00
31-0031002-000   Retained Earnings/Fine Arts Salon            (905.78)         0.00      (905.78)
31-0053101-091   FAS/Entry Fees (domestic)                    (285.00)         0.00      (285.00)
31-0053102-091   FAS/Entry Fees (Foreign)                      (15.00)         0.00       (15.00)
31-0053103-091   FAS/Artwork Sold                           (3,830.00)         0.00    (3,830.00)
31-0053104-091   FAS/T-shirt Sales                            (627.00)         0.00      (627.00)
31-0053120-091   FAS/Transfer from Operating Fund             (300.00)         0.00      (300.00)
31-0083101-091   FAS/Payments to Artists                     3,032.00          0.00     3,032.00
31-0083102-091   FAS/Salon Supplies                            207.38          0.00       207.38
31-0083103-091   FAS/T-shirt Expense                           272.00          0.00       272.00
31-0083104-091   FAS/Awards                                     48.34          0.00        48.34
31-0083111-091   FAS/Speleo Art Commissions                    591.50          0.00       591.50
31-0083121-091   FAS/Banking-Finance Charges                     0.00          0.00         0.00
31-0099000-000   Income Transfers/Fine Arts Salon              905.78          0.00       905.78


Junior Speleological Society                              Balance        Balance       Change
      COA                     Description                30-Apr-02       1-May-00
32-0010000-000   JSS AmSouth                                 3,200.00          0.00     3,200.00
32-0016002-000   Accounts Receivable JSS                       633.94          0.00       633.94
32-0030601-000   JSS Fund                                        0.00          0.00         0.00
32-0031002-000   Retained Earnings                          (3,833.94)         0.00    (3,833.94)
32-0060100-000   Registration (independent of conv)         (2,717.00)         0.00    (2,717.00)
32-0060200-000   Registration (Xfer from Conv fees)              0.00          0.00         0.00
32-0060300-000   Use and Entrance Fees                      (1,212.00)         0.00    (1,212.00)
32-0060400-000   Ice Sales                                  (4,965.00)         0.00    (4,965.00)
32-0060500-000   Concessions                                (1,570.27)         0.00    (1,570.27)
32-0060600-000   Donations                                  (1,199.15)         0.00    (1,199.15)
32-0060700-000   Other Revenue                              (1,000.00)         0.00    (1,000.00)
32-0060800-000   Xfer from Op Fund                            (300.00)         0.00      (300.00)
32-0090100-000   Equipment/Supplies (independent)            4,133.65          0.00     4,133.65
32-0090150-000   Equip/Supplies Purchased from Conv              0.00          0.00         0.00
32-0090200-000   Services Purchased (independent)            1,212.00          0.00     1,212.00
32-0090250-000   Services purchased from Conv                1,000.00          0.00     1,000.00
32-0090300-000   Facility Rental (independent)                   0.00          0.00         0.00
32-0090350-000   Facility Rental from Conv                       0.00          0.00         0.00
32-0090400-000   Equip Rental (independent of Conv)            250.00          0.00       250.00
32-0090450-000   Equip Rental from Convention                    0.00          0.00         0.00
32-0090500-000   Transportation Rental (independent)         1,214.27          0.00     1,214.27
32-0090550-000   Transportation Rental from Conv                 0.00          0.00         0.00
32-0090590-000   Fuel                                          210.56          0.00       210.56
32-0090600-000   Food and Drinks                               486.00          0.00       486.00
32-0090700-000   Awards                                          0.00          0.00         0.00
32-0090701-000   Staff Support                                 301.00          0.00       301.00
32-0090900-000   Other                                           0.00          0.00         0.00
32-0090901-000   Insurance                                     322.00          0.00       322.00



                                              Page 65 of 66
Balance Sheet for the NSS Operating Fund and NSS restricted funds


32-0099000-000 Income Transfer                                3,833.94   0.00   3,833.94




                                              Page 66 of 66

				
DOCUMENT INFO
Description: Financial Statements of National Bookstore document sample