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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 Unrestricted
Caving 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 Temporarily Restricted
for Cave Exploration 4,905.24
John Guilday Cave Temporarily Restricted
Preserve 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 Unrealized Investment Transfers to
Starting Balance Donations Interest Dividends Ending Balance Change
NSF-Held Funds Capital 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
(Updated Variance to
to Date Year 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
(Updated Variance to
to Date Year 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
(Updated Variance to
to Date Year 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
(Updated Variance to
Year to Date Year 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
(Updated Variance to
Year to Date Year 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
(Updated Variance to
Year to Date Year 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
(Updated Variance to
Year to Date Year 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
(Updated Variance to
Year to Date Year 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
(Updated Variance to
Year to Date Year 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
(Updated Variance to
Year to Date Year 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 Western
Account # Title Summary Office Seminar Seminar Region Region Region NW 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
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