Root to Canopy, Inc Community Benefit: Our vision is for a healthy urban living environment for everyone that integrates the natural and manufactured ecosystems, within which all people can experience, contribute to, and benefit from their physical community. Mission Approach: Root to Canopy advances this vision by working in communities with historic canopy deficiency disorder (hcdd) to develop the skills and support needed by citizens to build independent and sustainable canopy rich communities. Business Profile: Root to Canopy is a $1.2 million agency with 2/3 of our income from earned income strategies, primarily through fees for service and county contracts, and 1/3 from philanthropic support (50% grants, 25% Ind. Giving, 25% Corp Sponsorships). Our primary expenditures are the staffing (61%) and consulting (25%) required to fulfill our mission through our four major program areas – Thrive, Prosper, Fanfare, and Flourish – of which Flourish is the largest program at roughly 50% of expenditures. Our success and sustainability are highly dependent on the skills of both our paid staff and volunteer arborists as well as the public interest in establishing and maintaining a “green” overhead canopy. Financial Profile:
INCOME BY SOURCE Other Income 0%
Education Fees 2%
EXPENSE
Individual Donations 8%
Corporate Donations 7% Foundation Grants 18% Workplace Giving Campaigns %1
Service Fees 55%
County Contracts 11%
Consulting Income 3%
Admin 1%
Thrive 11%
Insurance/Fees/Busi ness Costs 2%
Occupancy 6%
Communication 2% Program Investments 2% Compensation 61%
Consultants & Prof. Services 25%
Prosper 6%
Fundraising 9% Public Education 2%
Public Education 1%
Travel 0%
EXPENSE BY PROGRAM
INCOME BY PROGRAM General & Fundraising 8%
Supplies & Eqpt. 2%
General & Admin 6%
Thrive 18% Prosper 6%
Fanfare 12% Fanfare 13% Flourish 61%
Flourish 46%
SUMMARY BUDGET - PUBLIC Budget Page 1 of 5 Root to Canopy Summary Budget Income Contributed support Earned revenues Total Income
USE THIS SPACE FOR APPROPRIATE COMPARISONS, 416,200 GIVEN AUDIENCE 820,375 1,236,575
Program Expenses Fanfare Prosper Thrive Flourish Total Program Expense Fundraising General & Admin Total Expense
Functional Expense Compensation Consultants & Prof. Services Program Investments Communication Supplies & Eqpt. Travel Occupancy Insurance/Fees/Business Costs Total Expense Net Operating Income Addition to Reserves
Additional Net Assets after Reserve Contribution
158,770 183,770 103,645 521,435 967,620 115,305 91,150 1,174,075
529,000 400,350 35,000 35,750 21,775 15,000 97,000 40,200 1,174,075 62,500 50,000 12,500
Root to Canopy Income Sources: FY 2015 Budget Individual Donations Corporate Donations Individual Donations 148,500 Corporate Donations 65,000 Foundation Grants Foundation Grants 202,700 County & State Contracts County & State 147,500 Contracts Consulting Income Consulting Income 23,000 Service Fees Service Fees635,675 Other Income 14,200 Other Income Fanfare 158770 Prosper 183769.6 Root to Canopy FY 2015 Programs Thrive 103645.5 Flourish 521435 Fundraising 115304.7 General & Admin 91149.69
Compensation 528999.5 Consultants &400350 Prof. Services Program Investments 35000 Communication35750 Fanfare Prosper Thrive Flourish Fundraising General & Admin Supplies & Eqpt.21775 Travel 15000 Root to Canopy FY 2015 Budgeted Use of Resources for Occupancy 97000 Operations Insurance/Fees/Business 40200 Costs Compensation Consultants & Prof. Services Program Investments Communication Supplies & Eqpt. Travel Occupancy Insurance/Fees/Business Costs
Budget Page 2 of 5 Root to Canopy Summary FY 2015 Budget for Board of Directors Summary Page Income Contributed Income Individual Donations Corporate Donations Foundation Grants Workplace Giving Campaigns Total Contributed Income Earned Income Program Income County & State Contracts Consulting Income Education Fees Service Fees Other Income Total Earned Income Total Income Expense Compensation Consultants & Prof. Services Program Investments Communication Supplies & Eqpt. Travel Occupancy Insurance/Fees/Business Costs Total Expense Net Operating Income Contribution to Reserves Net addition to Fund Balance after Reserves
Fanfare
Prosper
Thrive
Flourish
Fundraising
General & Admin
Previous Year Estimated YE
145,000 65,000 202,700 3,500 416,200
10,000 60,000 70,000
50,000 67,700 117,700
-
-
135,000 15,000 75,000 3,500 228,500
-
60,000 35,000 119,000 3,300 300,000
147,500 23,000 12,500 635,675 1,700 820,375 1,236,575
12,500 12,500 82,500
45,000 23,000 68,000 185,700
95,000 95,000 95,000
7,500 635,675 643,175 643,175
228,500
1,700 1,700 1,700
85,000 26,000 10,000 494,000 3,300 800,000 1,100,000
529,000 400,350 35,000 35,750 21,775 15,000 97,000 40,200 1,174,075 62,500 50,000
105,559 7,070 4,300 15,750 1,200 500 17,244 7,147 158,770 (76,270)
121,153 3,270 14,975 2,300 8,750 3,500 25,328 4,497 183,773 1,927
76,134 3,510 1,500 2,520 1,700 750 12,394 5,137 103,645 (8,645)
105,781 345,000 12,000 9,700 8,025 9,250 18,861 12,817 521,434 121,741
71,639 20,500 500 2,755 900 500 12,394 6,137 115,325 113,175
48,756 21,000 1,725 2,725 1,200 500 10,778 4,467 91,151 (89,451)
463,333 433,333 8,112 16,267 16,000 2,667 68,800 30,133 1,038,645 61,355
12,500 Use of FY 2014 Fund Balances less projected FY 2015 Fund Balances
(76,270)
1,927
(8,645)
121,741
113,175
(89,451)
61,355
23,725
61,355
Share of FR & G&A Total contribution to fund balances
Programs to analyze
10,400 33,879 39,214 22,116 111,266 (110,149) (26,887) (30,762) 10,475 Heart Program… New effort… Keep watch Needs Add income Add income Primary attention source? source? Contributor on pay off
A 1 2
B
C
D
E
F
G
H
I
J
Prosper
Thrive
Flourish
Fundraising
Mgt/ G&A
Root to Canopy Compensation Budget Budget Page 3 of 5
3
4
Position
Init
Fanfare
5 Executive Director
1.00
25.00%
6 Thrive Program Director
1.00
5.00%
7 Prosper Manager
1.00
10.00%
8 Prosper Associate
1.00
9 Fanfare Manager
1.00
10 Flourish Program Director
1.00
11 Fundraisisng Associate
1.00
25.00%
5.00%
10.00%
90.00%
20.00%
15.00%
5.00%
90.00%
0.0%
95.00%
5.00%
95.00% 10.00%
5.00%
5.00%
0.0%
5.00%
0.0%
70.00%
0.0%
100.00% 10.00%
0.0% 0.0%
0.0%
12 Office Manager
1.00
5.00%
5.00%
5.00%
20.00%
5.00%
60.00%
0.0%
13 Accountant
1.00
10.00%
10.00%
10.00%
40.00%
10.00%
20.00%
0.0%
14
0.00
0.0%
15
0.0%
16 Program % of total employee Total 17 hourly effort
9.00
160.0% 18%
26%
13%
19%
13%
11%
100.0%
18
9.00
1.60
2.35
1.15
1.75
1.15
1.00
9.0
19
Program FTEs
235.0%
115.0%
175.0%
115.0%
100.0%
FY 2013
20 Executive Director
22,969
22,969
4,594
9,188
18,375
13,781
-
21 Thrive Program Director
3,369
-
60,638
-
3,369
-
-
22 Prosper Manager
5,513
49,613
-
-
-
-
-
23 Prosper Associate
-
34,913
-
-
-
1,838
-
24 Fanfare Manager
60,050
-
-
-
3,161
-
-
25 Flourish Program Director 26 Fundraisisng Associate
-
-
-
61,250
-
-
-
5,513
5,513
2,756
2,756
38,588
-
-
27 Office Manager
1,684
1,684
1,684
6,738
1,684
20,213
-
28 Accountant
6,463
6,463
6,463
25,850
6,463
12,925
-
29
0
-
-
-
-
-
-
-
30
Total
105,559
121,153
76,134
105,781
71,639
48,756
-
31 FY XX Starting Salary
32 Compensation Table
Pension
33 Benefits % 34
Bonus Pool Taxes % Allocation Applied
0.025 Position
35 Executive Director
FTE
0.02
FY529,023 0XX Total Compensation @ 1
Health Care
0.08
0.1
Init
1.00
75,000
1,875
1,500
6,000
7,500
91,875
91,875
36 Thrive Program Director
1.00
55,000
1,375
1,100
4,400
5,500
67,375
67,375
37 Prosper Manager
1.00
45,000
1,125
900
3,600
4,500
55,125
55,125
38 Prosper Associate
1.00
30,000
750
600
2,400
3,000
36,750
36,750
39 Fanfare Manager
1.00
51,600
1,290
1,032
4,128
5,160
63,210
63,210
40 Flourish Program Director
1.00
50,000
1,250
1,000
4,000
5,000
61,250
61,250
41 Fundraisisng Associate
1.00
45,000
1,125
900
3,600
4,500
55,125
55,125
42 Office Manager
1.00
27,500
688
550
2,200
2,750
33,688
33,688
43 Accountant
1.00
55,000
1,375
1,100
4,400
2,750
64,625
64,625
-
-
-
-
-
-
-
434,100
10,853
8,682
34,728
40,660
529,023
529,023
44 45 46 47
9.00 Ck
-
A
B
I
L
M
N
O
P
Q
Fanfare
Prosper
Thrive
Flourish
Fund-raising
Mgt/ G&A
Root to Canopy Budget Contributions Budget Page 4 OF 5
1 2 3 4 5
Individuals
6 7
Year End Appel
90,000
8
Springr Appeal
20,000
9
Board members
10
10,000
25,000
10,000
-
-
-
135,000
-
-
-
-
-
-
-
Membership Fees
11 12
Workplace Giving
13 14
Combined Federal Campaign
15
United Charities Campaign
3,500 -
16 17
-
-
-
-
3,500
-
-
15,000
-
Corporations
18 19
Community 1
12,500
20
Community 2
12,500
21
Community 3
12,500
22
Other TBD
12,500
23
Gen. Op. Support
24
15,000 -
50,000
-
Foundations
25 26
A
27
B
20,000
28
C
15,000
29
D
30
E
31
F
32
G
25,000
10,000 10,000 10,000
33
H
40,000
34
I
12,000
35
J
36
Other TBD
37
Total
15,000 15,700
30,000
60,000
67,700
-
-
75,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
70,000
117,700
-
-
228,500
-
Government
38 39
F
40
St
41
LC
42
Events
43 44 45 46 47
48 Community Organizations/ Faithbased 49 50 51
TOTALS
52
Contributions Total
53 54
Earned Income TOTALS
416,200 820,375 1,236,575
Root to Canopy Earned & Program Income Budget Page 5 OF 5 Funding Source/ FunderName
Fanfare
Prosper
Thrive
Flourish
Fundraising
Management/G&A
EARNED REVENUES Government - Federal (Root to Canopy has no federal grants)
-
-
-
-
-
-
7,500
-
-
95,000
-
-
-
Government - States State Community Environments Contract
45,000
State County Education Grant
7,500
-
45,000
-
Government - Local County A
20,000
County B
25,000
County C
25,000
County D
25,000 -
-
Consulting Income Corporate Clients
7,000
Individual Clients
9,000
Public Buildings
7,000
TOTAL PROGRAM INCOME
-
23,000
-
-
-
-
-
68,000
95,000
7,500
-
-
Fees for Services Household Eduction Program
12,500
Canopy Service Fees
635,675
Other Earned Income Interest & Dividends
1,000
Rental
700
TOTAL EARNED REVENUE
12,500
TOTAL EARNED REVENUE
820,375
68,000
95,000
643,175
-
1,700
Root to Canopy Treasurer’s Memo to the Board of Directors From Yours Friendly, Treasurer, on behalf of the R2C Finance Committee For the November 2015 Board Meeting
Strategic Topics:
At the November board meeting we will discuss the draft FY 2016 budget. In our September FY 2016 budget goals discussion, the board asked the committee to examine our fee for service Flourish program, with particular attention to the use of contractors to fulfill this program. The analysis is part of your budget package. We also include projections for our growing individual and corporate fundraising, another priority established in our FY 2015 budget when we added a development specialist to our staff. We have held several discussions with the State about expanding our Prosper (hcdd-poor communities) program. These are too preliminary to budget for in FY 2016, but we have included a separate pro forma showing how an activity such as under discussion with the State might play out in financial terms.
Finance Committee Calendar:
Root to Canopy’s fiscal year ends 12/31/2015. We have contacted our auditor and scheduled fieldwork for March 10. Review list of contractors, vendors, and leases: this is an annual task on our committee calendar. We don’t anticipate any action for the board. Review investment policies and performance: this is an annual task on our committee calendar. We will examine the laddering of our CDs and whether any other strategy might meet our reserve goals more appropriately.
Financial Statement Notes: Statement of Position (Balance Sheet) 1. We have reduced our receivables, but not our income. This accounts for the smaller total asset amount. 2. We are fully current on payables. The $15K represents the special places fund set aside by the board. 3. We have made progress toward our reserve and are on target to deposit $50,000 in December 2015.
Statement of Activity (Profit & Loss) 1. We project R2C will meet its earned income goals for the year. The good news: thanks to our investment in fundraising, we project a better year end than budgeted. (See line 5 on the Statement of Activity). 2. Our program actual to budget varies, but the variance doesn’t indicate problems. We are meeting targets for activity in each program, and the growth over last year is significant. 3. Line 15 shows the new investment in fundraising staff. 4. Line 22 shows the program investments we agreed upon for FY 2015, including the development of our educational program and better equipment packs for our arborists. 5. We had budgeted additional travel funds that may not be fully used. We did not reduce our projected year end.
Cashflow Projection 1. We have maintained 2+ months operating cashflow in our operating account (see cashflow projections). 2. We will transfer $50,000 to our reserves in December.
Root to Canopy
As of: 9/30/2015
In Thousands
BALANCE SHEET To-Date Cash/Savings 551 Receivables 85 Fixed Assets 7 Other Assets 25 TOTAL ASSETS 667 Payables 34 Accrued Exp Other Liabilities TOTAL LIABILITIES 34 Undesignated 246 Board-Designated 241 Restricted 90 Year's Profit 57 TOTAL NET ASSETS 633 TOTAL LIAB+Net Assets 667
Progress on water retaining site development regulations: County A County B County C County D
In Council committee Review with Planning Commission Discussion with Chief of Planning Not active
PROFIT & LOSS Contributed Revenue Earned Revenue TOTAL Program Expenses Support Expenses TOTAL Net from Operations
In Thousands To-Date Budget 319.9 416.2 645.5 820.4 965.4 1,236.6 752.6 967.6 155.8 206.4 908.4 1,174.0 57.0 62.6
75% through fiscal year
75% % Bud 77% 79% 78% 78% 75% 77% 91%
Prior Year 216.4 583.7 400 800.1 641.1 200 101.0 742.1 58.0
Unrestricted Net Assets Trend
FY10
FY11
FY12 FY13 to date
Avail Unr. NA
Op. Reserves
Sep
Nov
Projected Cash Flow Jan
Feb
Mar
April
May
Jun
Jul
Aug
Oct
Dec
300 250 200 150 100 50 Cash includes operating cash accounts, numbers are THOUSANDS. Reserves shown as blue line. Oct - Dec amounts are projected.
Program Participation Completion: hdcc sites
77%
Completion: hdcc Trees
76%
Education Participants
Board Participation
71%
County sites on plan Fee-Paying Customers Arborists (Small/Minority)
Board Meetings Community Projects
Fundraising Events
-
# Participants to-date
1,000
2,000
Goal
3,000
Accrual Basis
FIRM: Roots to Canopy
Balance Sheet Prev Year Comparison As of September 30, 2015
Note that this is a full balance sheet with rows hidden to allow the roll up.
Roots to Canopy Balance Sheet
Sept 30, 2015 Sept 30, 2014
$ Change
% Change
Notes
ASSETS Current Assets Checking/Savings Total 1001 · Operatng & MM Accounts Total 1002 · Certificates of Deposit Total 1009.X Retired CD's Total Checking/Savings Total Accounts Receivable
220,396 305,128 525,524 45,638
206,567 13,829 220,369 (4,442) 89,200 N/A N/A 516,137 9,387 37,168 8,469
7% -1%
(9,365) 83,650 74,285 17,946 92,231 663,392 6,573 7,357 677,322
(8,365) 83,650 75,285 16,946 92,231 645,536 3,673 3,706 652,914
(1,000) (1,000) 1,000 17,857 2,900 3,651 24,408
-12% 0% -1% 6% 0% 3% 79% 99% 4%
15,000 9,900 24,900 24,900
15,000 14,052 29,052 29,052
(4,151) (4,151) (4,151)
0% -30% -14% -14%
69,445 510,000 16,040 56,937 652,422 677,322
27,185 500,000 25,400 71,277 623,862 652,914
42,259 10,000 (9,360) (14,340) 28,559 24,408
155% 2% -37% -20% 5% 4%
1 1
2% 23%
Other Current Assets 1210 · Pledged Receivables & Grants 1215 · Allowance for Doubtful Accts 1210 · Pledged Receivables & Grants - Balance Due Total 1210 · Pledged Receivables & Grants Total 1300 · Other Current Assets Total Other Current Assets Total Current Assets Total Fixed Assets Total Other Assets TOTAL ASSETS
2 2
LIABILITIES & EQUITY Liabilities Current Liabilities Total Accounts Payable Total Other Current Liabilities Total Current Liabilities Total Liabilities Equity 3000 · Unrestricted Net Assets 3100 · Board Desig. Operating Reserve 3500 · Restricted Net Assets Net Income Total Equity TOTAL LIABILITIES & EQUITY Coverage Ratio: Operating Account Dollars per Dollar of Liabilities
$
8.85
Reserves Operating Reserves as Ratio of Annual Budget
NOTES to Balance Sheet 1 2 3
43.4%
Target =
50%
3
Roots to Canopy
Accrual Basis
Balance Sheet Prev Year Comparison As of September 30, 2013
BALANCE SHEET PULLED RIGHT OFF QUICKBOOKS AS COMPARISON Section 3 Page 4 Sep 30, 13 Sep 30, 12 $ Change % Change
Notes
ASSETS Current Assets Checking/Savings 1000 · Cash Accounts 1001 · Operatng & MM Accounts 1045 · Operating Account 1049 · Credit Card Deposits Acct 1050 · Payroll Account 1052 · Money Market Total 1001 · Operatng & MM Accounts
4,529 17,604 3,082 195,182 220,396
2,852 10,136 1,360 192,219 206,567
1,677 7,468 1,721 2,962 13,829
59% 74% 127% 2% 7%
55,725 53,545 30,000 71,778 55,450 38,630 305,128 525,524 525,524
55,447 71,250 55,174 38,499 220,369 426,937 10,410 10,410 10,410 10,410 10,410 16,328 10,410 10,410 89,200 516,137
278 53,545 30,000 527 277 131 (4,442) 98,587 (10,410) (10,410) (10,410) (10,410) (10,410) (16,328) (10,410) (10,410) (89,200) 9,387
1% 100% 100% 1% 1% 0% -1% 23% -100% -100% -100% -100% -100% -100% -100% -100% -100% 2%
45,638 45,638
37,168 37,168
8,469 8,469
23% 23%
(9,365) 74,285
(8,365) 83,650 75,285
5,646 6,725 5,575 17,946 92,231
5,646 6,725 4,575 16,946 92,231
(1,000) (1,000) 1,000 1,000 -
-12% 0% -1% 0% 0% 0% 22% 6% 0%
1002 · Certificates of Deposit 1042 · CD 001 1046 · CD 002 1047 · CD 003 1048 · CD 004 1054 · CD 005 1059 · CD 006 Total 1002 · Certificates of Deposit Total 1000 · Cash Accounts Retired CD's 1059.2 · Retired CD's 1059.3 · Retired CD's 1059.4 · Retired CD's 1059.5 · Retired CD's 1059.6 ·Retired CD's 1059.7 · Retired CD's 1059.8 · Retired CD's Total 1009.X Retired CD's Total Checking/Savings
1
Accounts Receivable 1200 · Accounts Receivable Total Accounts Receivable Other Current Assets 1210 · Pledged Receivables & Grants 1215 · Allowance for Doubtful Accts
1210 · Pledged Receivables & Grants - Balance Due83,650 Total 1210 · Pledged Receivables & Grants 1300 · Other Current Assets 1055 · Investment in Mutual Funds 1060 · Prepaid Insurance 1070 · Insurance Escrow Deposit Total 1300 · Other Current Assets Total Other Current Assets
Page 1 of 2
Roots to Canopy
Accrual Basis
Balance Sheet Prev Year Comparison As of September 30, 2013
BALANCE SHEET PULLED RIGHT OFF QUICKBOOKS AS COMPARISON Section 3 Page 4 Sep 30, 13 Sep 30, 12 $ Change % Change Total Current Assets
663,392
645,536
17,857
3%
36,826 20,099 (72,693) 22,342 6,573 6,573
36,826 20,099 (82,693) 19,442 (6,327) 3,673
10,000 2,900 12,900 2,900
0% 0% 12% 15% 204% 79%
7,357 7,357 677,322
3,706 3,706 652,914
3,651 3,651 24,408
99% 99% 4%
15,000 15,000
15,000 15,000
-
0% 0%
7,152 2,749 2,749 9,900 24,900 24,900
6,152 5,122 2,778 7,900 14,052 29,052 29,052
1,000
16%
(29) (5,151) (4,151) (4,151) (4,151)
-1% -65% -30% -14% -14%
69,445 510,000 16,040 56,937 652,422 677,322
27,185 500,000 25,400 71,277 623,862 652,914
42,260 10,000 (9,360) (14,340) 28,560 24,409
155% 2% -37% -20% 5% 4%
Notes
Fixed Assets 1800 · Fixed Assets 1080 · Office Equipment 1081 · Office Furniture 1085 · Accumulated Depreciation 1090 · Leasehold Improvement Total 1800 · Fixed Assets Total Fixed Assets Other Assets 1400 · Security Deposit Total Other Assets TOTAL ASSETS LIABILITIES & EQUITY Liabilities Current Liabilities Accounts Payable 2000 · Accounts Payable Total Accounts Payable Other Current Liabilities 2010 · Client fee credit 2100 · Payroll Liabilities 2110 · FSA Health Withholding Total 2100 · Payroll Liabilities Total Other Current Liabilities Total Current Liabilities Total Liabilities Equity 3000 · Unrestricted Net Assets 3100 · Board Desig. Operating Reserve 3500 · Restricted Net Assets Net Income Total Equity TOTAL LIABILITIES & EQUITY
Page 2 of 2
Accrual Basis
FIRM: Root to Canopy Board Statement of Activity with Projected YE, Budget and Previous Year Comparison As of September 30, 2015
A B C D E F G H I J K L M N O 1 Note that two QBks reports are placed into the second and third tabs in this Excel workbook and the data from those linked to this format.
2
Root to Canopy Statement of Position (P&L)
Actual Jan Sep 2015
Year End projections
% of Effort
$ Over/ Under Projected
Actual as % of Projected Year End
Budget
P
Q
R
Actual as % of Budget
S
Prior Year Jan - Sept 14
T
U
Prior Year % Change
3 4
Ordinary Income/Expense Income
5 6 7 8 9
Contributed support
33%
450,000
(130,113)
71%
416,200
77%
216,388
148%
On these two lines you can break out what's unrestricted and what's not yet released from restrictions Earned revenues 645,553 67% Total Income 965,440 100%
815,000 1,265,000
(169,447) (299,560)
79% 76%
820,375 1,236,575
79% 78%
583,704 800,093
111% 121%
10 11
Program Expenses 105,419 127,560 88,667 715,163 1,036,809 76,408 60,858 1,174,075
78% 93% 87% 73% 77% 86% 74% 77%
62,525 88,460 56,240 433,915 641,140 42,650 58,455 742,245
132% 134% 136% 120% 124% 155% 77% 122%
12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29
Fanfare Prosper Thrive Flourish Total Program Expense Fundraising General & Admin Total Expense
Functional Expense Compensation Consultants & Prof. Services Program Investments Communication Supplies & Eqpt. Travel Occupancy Insurance/Fees/Business Costs
30 Total Expense 31 Net Operating Income 41 Addition to Reserves 42 Net Income 43 44 45 46 47 48 49 50 51
Program growth over previous year Fundraising per dollar of contributed support $ Net Income as % of Income
75% 319,887
9% 13% 8% 57% 88% 7% 5% 100%
112,482 157,000 83,200 710,000 1,062,682 82,000 59,250 1,203,932
(30,000) (38,218) (6,454) (190,443) (265,115) (15,947) (14,367) (295,429)
73% 76% 92% 73% 75% 81% 76% 75% -
330,540 400,514 26,253 28,773 18,384 7,495 72,666 23,878
36% 44% 3% 3% 2% 1% 8% 3%
440,720 504,019 35,004 38,364 24,512 19,993 96,888 39,337
(110,180) (103,505) (8,751) (9,591) (6,128) (12,498) (24,222) (15,459)
75% 79% 75% 75% 75% 37% 75% 61%
429,000 500,350 35,000 35,750 21,775 15,000 97,000 40,200
77% 80% 75% 80% 84% 50% 75% 59%
309,962 325,725 6,084 12,231 12,127 1,873 51,672 22,571
107% 123% 432% 235% 152% 400% 141% 106%
908,503 56,937 -
100% 6% -
1,198,837 66,163 50,000
(290,334) (9,226) (50,000)
76% 86% 0%
1,174,075 62,500 50,000
77% 91% 0%
742,245 57,848 50,000
122% 98% 0%
56,937
6%
16,163
352%
12,500
455%
7,848
726%
124% 0.21 6%
1 2 3 4 5
Significant change in income Program growth/change/net Push on contributions Planned program investments Change in travel policies
W
Notes
75%
82,482 118,782 76,746 519,557 797,567 66,053 44,883 908,503
40,774
V
INCOME STATEMENT FOR THE BOARD > Compares effort > Compares to expected outcome > Compares to budget & previous year > Includes program & function > Includes narrative
1
2 2 2 2 3
4
5
Roots to Canopy
Accrual Basis
Profit & Loss Prev Year Comparison January through September 2015
STATEMENT OF ACTIVITY (P&L) PULLED RIGHT OFF QUICKBOOKS AS COMPARISON
SECTION 3 PAGE 5
Jan - Sep 15 Jan - Sep 15
$ Change
% Change
Ordinary Income/Expense Income 4000 · Contributed Income 4010 · Individual & Corporate Donations 4020 · Foundation Grants
102,981 105,930
34,342 65,285
68,639 40,645
200% 62%
4,030 1,946 5,976 214,887
1,466 2,245 3,711 103,338
2,564 (298) 2,266 111,550
175% -13% 61% 108%
2,000 8,000 5,467 9,735 25,201
1,000 4,300 2,734 2,155 10,188
1,000 3,700 2,733 7,580 15,013
100% 86% 100% 352% 147%
92,933 14,500 107,433 132,634
43,478 18,940 62,418 72,607
49,455 (4,440) 45,015 60,028
114% -23% 72% 83%
490,700 490,700
435,314 53,066 488,379
55,386 (53,066) 2,321
13% -100% 0%
17,697 17,697
17,092 17,092
3,550 640 331 4,521 645,552 860,440
3,880 1,610 188 5,678 583,756 687,093
264,939 26,494 39,107 330,540
257,682 25,768 25,311 1,200 309,962
(1,200) 20,578
-100% 7%
(0)
0
373,521 25,690 1,303 400,514
303,093 22,632 325,725
70,428 3,058 1,303 74,789
23% 14% 100% 23%
(0)
(0)
205 7,130 30 9,338 400 9,150 26,253
205 90 4,689 1,100 6,084
7,040 30 4,649 (700) 9,150 20,169
0% 7816% 100% 99% -64% 100% 332%
0
(0)
380 2,717 11,968
150 3,189 2,116
230 (472) 9,852
153% -15% 466%
4030 · Workplace Giving Campaigns 4031 · Combined Federal Campaign 4032 · United Charities Campaign Total 4030 · Workplace Giving Campaigns Total 4000 · Contributed Income
105,000
113,000
4500 · Earned Income 4510 · Program Income 4506 · Consulting Income County A County B County C County D Total 4006 · Consulting Income 4015 · THRIVE Contracts State Contracts County Contracts Total 4015 · THRIVE Contracts Total 4510 · Program Income 4520 · Service Fees 4521 · Service Fees - Arborial Services 4526 · County Reimb. Contracts Total 4520 · Service Fees 4530 · Education Fees 4531 · Continuing Education Total 4530 · Education Fees
605 605
4% 4%
Other Revenue 4050 · Interest Income 4075 · Rental Income 4080 · Miscellaneous Income Total Other Income Total 4500 · Earned Income Total Income
(330) (970) 143 (1,157) 61,797 173,346
-9% -60% 76% -20% 66% 25%
52
Expense 5000 · Compensation 5010 · Salaries 5014 · Employer Taxes 5020 · Employer Benefits 5025 · FSA Reimbursement Total 5000 · Compensation
7,257 726
3% 3%
5100 · Consultants & Prof. Services 5120 · Consultants 5130 · Audit and Legal 5140 · Temporary Services Total 5100 · Consultants & Prof. Services 5200 · Program Investments 5234 · Professional Development 5236 · Educational Materials 5244 · Books and Publications 5246 · Continuing Education Expenses 5252 · Membership / Registration Fees 5280 · Reduced Education fees Total 5200 · Program Investments 5300 · Communication 5340 · Advertising 5362 · Postage 5364 · Printing
Page 1 of 2
Roots to Canopy
Accrual Basis
Profit & Loss Prev Year Comparison January through September 2015
STATEMENT OF ACTIVITY (P&L) PULLED RIGHT OFF QUICKBOOKS AS COMPARISON
SECTION 3 PAGE 5 5374 · Telephone & Communications Total 5300 · Communication
Jan - Sep 15 Jan - Sep 15 13,709 6,777 28,773 12,231
$ Change % Change 6,932 102% 16,542 135%
0
(0)
(0)
(0)
(0)
-
(0)
(0)
5400 · Supplies & Eqpt. 5447 · Depreciation 5454 · Office Furniture Expense 5456 · Office Machines and Service 5458 · Office Supplies Total 5400 · Supplies & Eqpt.
2,320 4,297 1,114 10,653 18,384
2,372 1,170 8,585 12,127
(52) 4,297 (56) 2,068 6,257
-2% 100% -5% 24% 52%
7,495 7,495
1,873 1,873
5,622 5,622
300% 300%
6,945 65,721 72,666
51,672 51,672
6,945 14,049 20,994
100% 27% 41%
4,375 291
5,932 3,276 -
(1,556) (3,276) 291
-26% -100% 100%
5500 · Travel 5575 · Travel/Mileage Total 5500 · Travel 5700 · Occupancy 5755 · Maintenance and Repairs 5768 · Rent Total 5700 · Occupancy 5800 · Insurance/Fees/Business Costs 5830 · Other (Miscellaneous) 5843 · Bad Debts 5845 · Bank Service Charges 5850 · Insurance 5850-01 · Professional Liability 5850-02 · Directors & Officers 5850-03 · Workman's Comp & Business owner 5850 · Insurance - Other Total 5850 · Insurance 5853 · Merchant Fees 5866 · Refund 5860 · Payroll Expenses Total 5800 · Insurance/Fees/Business Costs Total Expense Net Ordinary Income
5,945 3,000 1,978 10,923 2,749 3,167 2,372 23,878 908,502 (48,063)
4,896 2,855 1,126 8,877 510 1,622 2,354 22,571 742,244 (55,151)
1,049 145 852 2,046 2,239 1,545 19 1,307 166,258 7,088
21% 5% 76% 0% 23% 439% 95% 1% 6% 22% 13%
105,000 105,000
113,000 113,000
(8,000) (8,000)
-7% -7%
105,000 56,937
(921) (921) 113,921 58,770
921 921 (8,921) (1,832)
100% 100% -8% -3%
Other Income/Expense Other Income Restricted Income Unreleased: Foundations Total Other Income Other Expense 4085 · Unrealized gain(loss)-investmnt Total Other Expense Net Other Income Net Income
Page 2 of 2
Projected Cash Flow July 2015 through June 2016 As of Sept 2015
Roots to Canopy Projected Cashflow as of 09-30-2015
2015 Budget
Jul 15
Aug 15
Sep 15
Oct 15
Nov 15
Dec 15
Variance Est. 2015 to Budget YE Projections
Q1 2016
Q2 2016
Income Contributed Income
316,200
9,298
27,705
28,998
1,997
13,625
35,539
16,200
300,000
116,769
116,769
Earned Income & Other Income
775,075
77,119
60,624
60,685
55,724
61,062
65,575
(24,925)
800,000
216,891
216,891
1,091,275
86,417
88,329
89,683
57,721
74,687
101,114
(8,726)
1,100,001
333,660
333,660
Compensation
645,618
52,651
56,168
53,311
51,690
51,287
54,031
11,648
633,970
180,972
184,591
Consultants& Prof Serv.
259,350
35,576
33,455
36,864
21,666
13,077
12,427
(22,650)
282,000
64,023
65,304
Program Investments
16,685
3,337
616
1,363
1,744
2,229
46
(315)
17,000
6,756
6,892
Communication
17,750
215
1,542
3,744
2,618
1,542
1,609
(250)
18,000
3,781
3,857
Supplies & Eqpt.
23,600
458
894
5,025
3,410
2,696
3,065
1,100
22,500
3,288
3,353
2,250
226
138
124
108
179
141
249
2,001
813
829
Occupancy
68,750
5,588
5,467
7,139
9,459
886
6,482
250
68,500
18,517
18,887
Insurance/Fees/Business Costs
24,200
2,933
1,588
5,671
1,270
5,601
1,227
(6,550)
30,750
10,093
10,295
1,058,203
100,984
99,869
113,240
91,966
77,498
79,028
(16,518)
1,074,721
288,242
294,007
(14,567)
(11,540)
(23,557)
(34,245)
(2,811)
22,087
7,792
25,280
45,418
39,653
23,072
(14,567)
(11,540)
(23,557)
(34,245)
(2,811)
22,087
7,792
25,280
45,418
39,653
Beginning Cash Balance - See note
516,137
270,060
255,493
243,954
220,396
186,151
183,340
205,426
250,844
Ending Cash Balance
539,209
255,493
243,954
220,396
186,151
183,340
205,426
250,844
290,497
Total Cash In Expense
Travel
Total Cash Out (Expense) Inflow-Outflow, Activities Balance Sheet Cash Changes Net Cash, End of Month
33,072 (10,000)
Note that Budget Cash Balance includes CDs but Cashflow cash balance is the operating cash. Note that the shading shows what has been reconciled. July-Sept are completed and this report project October through NOTES ON THIS FORMAT Q2 of 2016. Note that the first six months of 2015 are now hidden as columns.
