Organizational Efficiency

Organizational Efficiency
Cost of Goods Sold, b
Administrative Expense, c
Fundraising Expense, d
Program Expense, e

135,480.04
4%

1,333.46

9%

3,074.77

87%

29,709.75

Functional Expenses, f

100%

Fundraising Efficiency, g

$0.09

34,117.98

Total Expenses, h

169,598.02

Organizational Capacity
Primary Revenue Growth, i

12%

Program Expenses Growth, j

26%

Working Capital Ratio (years), k

0.54

Income Statement
Revenue
Gross Receipts, a

Balance Sheet

169,973.02

Expenses
Cost of Goods Sold, b
Functional Expenses, f
Excess (or Deficit) for the year

(135,480.04)
(34,117.98)
375.00

Assets
Excess (or Deficit) for the year
Prior Year Carryover (cash)
Inventory

375.00
12,000.00
4,560.00

Liabilities

35.00

Net Assets

16,900.00

12

10

8
Total
6

Income:
Total
Expenses:

a > All cash inflows, all are considered primary revenue.

b > Cost of materials, goods, and services sold
c > Total spent on overhead, and associated costs, organizational meetings, and publicity. Calculated = c/f
d > Total spent to raise money. May include: campaign printing, publicity, mailing, and costs incurred in soliciting donations, memberships, and grants. Calculated = d/f
e > Total spent on the programs and services to complete or mission. Calculated = e/f
f > All expenses included in the three major functional areas of the orginizations (only cost of goods sold are excluded). Calculated: = c+d+e or h-b
g > The amount spent to raise $1 in charitable contributions. Calculated = d/(a-b)
h > All cash outflows
i > Revenue grow as compared to last year. Calculated = (Current Year's Revenue / Prior Year's Revenue)-1
j > Program expense growth as campared to last year. Calculated = (Current Year's Program Expenses / Prior Year's Program Expenses) -1
k > How long we could sustain our level of spending using our net available assets

Huddleston PTO
2007-08 thru 2010-11 School-Year
Comparison
INCOME
Catalog Fundraiser, Net
SCRIP, Net:
Grocery Cards
Gift Cards
PTO Donations/Membership Dues
Basket Auction/Raffle, Net
Fall Festival, Net
Box Tops, Net
School Supply Kits
Publix Partners Card Program
Target Credit Card Program
School Spirit Items
Recycling
Lands End
Spring Fling, Net
Directory, Net
Family Nights:
Jump2it
Moe's
Johnny's Pizza
Rita's
Mellow Mushroom
Bruster's
Dairy Queen
Blimpie
Smoothie King
El Ranchero
Urban Jungle
TCBY
IHOP
Mike & C's
Five Guys
Beef O'Brady's
Total Income:
EXPENSES
Newsletter
CPA, Tax Prep for Prior Year
PTO Supplies/Publicity
Insurance
Annual Corporation Registration
Bank Charges
Historian
Copier
Programs:
Learning Center
Cultural Arts
Reading Counts
Hospitality
Clinic
Grounds Committee: Landscaping
Technology
Media Center
TOTY Silver Sponsorship
New Copier (50% cost)
Other: Special Projects
Educational Enhancements:
Teacher Supply Money
Grade/School Requests
Recreation Buckets
Swing Set Contribution
Track Shortfall Funding
Total Expenses:
Net Change in Cash

Net to Huddleston and for Programs

Year End Balance

i
i
i

2007-08
Actual
8,724.87
6,030.41
5,235.00
2,941.97 e
4,317.92
1,381.22
530.53
424.71
323.73
483.50
98.42
17.33
186.74
(251.35)
-----------90.80
425.95
$30,961.75

2008-09
Actual
8,449.07
5,251.08
5,288.00
3,582.32 e
1,786.66
1,092.17
540.53 a
795.03
381.63
45.88
146.59
12.95
(100.00)
(452.89)
-----------1,069.19
588.23
379.00
91.72
$28,947.16 a

2009-10
Actual
7,500.00
1,939.93
4,977.74
3,301.32
1,514.68
2,034.13
452.13
1,396.18
101.61
273.00
361.44
552.41
(310.45)
-----------370.00
196.21
305.00
100.00
178.00
132.23
55.00
$25,430.56

1,198.56
(133.70)
4,987.50
4,343.07
4,096.37
2,255.40
594.36
1,368.13
265.74
(189.75)
323.11
601.54
242.45
-----------92.00
87.66
495.00
112.59
49.79
58.18
50.00
26.48
70.00
220.00
220.00
90.44
190.00
35.00
$28,518.21

2007-08

2008-09

2009-10

2010-11

Actual
745.92
375.00 b
430.75

Actual
717.76
380.45
178.01

Actual
493.99
380.65
300.56
30.00
35.50
-

2010-11
Actual
6,768.29

Actual
168.00
394.00
316.27
340.00
75.00
40.00
-----------8,515.12
2,239.95
850.00
1,262.78
58.35
836.14
148.17
100.00

30.00
34.00
500.00
-----------6,168.36 c
2,800.65
1,061.81
672.64
295.87
123.74 d
50.00 k
-----------3,687.50
9,000.00
$25,976.24

30.00
20.00
8.64
-----------5,587.04 c
1,980.00
1,228.09
1,435.37
304.35
32.20
100.00
-----------6,950.00
6,462.93
1,500.00
$26,914.84 c

$4,985.51

$2,032.32

$528.36

$(2,524.81)

2007-08
Actual
$23,860.57
10,497.78

2008-09
Actual
$25,579.98
12,000.00

2009-10
Actual
$23,661.50
12,000.00

2010-11
Actual
$29,709.75
12,375.00

-----------6,636.62
2,440.25
1,490.05
1,259.23
313.05
388.49
287.50
100.00
1,720.00
-----------4,500.00
4,526.31
$24,902.20

m
m

300.00 l
-----------4,250.00
8,099.24
1,550.00
1,500.00
$31,043.02

a > $537 of total is income from 09-10 school-year (SY) orders. Year-end (YE) amount adjust to reflect
b > 2006-07 SY taxes were paid in before YE. Amount was $375.
c > $1,259.51 of total is expense related to 07-08 SY. YE amount adjust to reflect
d > Grounds committee received a gift card worth >$400.
e > Was auction in 07-08 SY, then a raffle in the 08-09 school-year.
f > Expenses related to 11-12 SY supply kits gross receipts are still pending. Actual account bal. is $3494.36. The above
balance reflects an estimated cost of $2,900.
g > School spirit inventory replenished in 2010-11 SY.
h > Through the sale of ads, the directory has become an income account.
i > In 2010-11 SY, SCRIP was split into the Grocery Cards and Gift Cards programs.
j > In 2010-11 SY, program change from Accelerated Reader to Reading Counts.
k > Eagle Scout Project
l > NTAF Southeast Kidney Transplant Fund
m > Accrued income (cash + inventory - Hound Dollars -or- vendor discounts - all expenses) was $3,288.56 for the Grocery
Cards program and $2,301.30 for the Gift Card program.