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FIGURE 5
Statement of Functional Expenses
D. Statement of Cash Flows (not included in the Form 990)
The final financial statement provides information on the cash inflows and outflows of the
organization between one date and another. The cash flows are separated into three different
business activities as shown in Figure 6:
o Cash from Operating Activities:
This section depicts the cash inflows and outflows arising
for the organization’s primary business of raising unrestricted and temporarily restricted
funding and providing program services.
National Youth Training and Resources Organization
Statement of Functional Expenses
For the Year Ended December 31, 2000
Program Services Supporting Services
Educational/ Recreational General Fund- Total
Scholarships Programs
Administration
Raising Expenses
Salaries 65,000$ 88,000$ 82,000$ 15,000$ 250,000$
Employee Benefits 15,000 22,000 20,000 3,000 60,000
Payroll Taxes 7,000 11,000 10,000 1,500 29,500
Total Personnel Costs 87,000$ 121,000$ 112,000$ 19,500$ 339,500$
Professional Fees - - - 45,500 45,500
Supplies 45,000 10,000 8,000 8,000 71,000
Telephone 10,000 15,000 7,000 7,000 39,000
Postage 10,000 5,000 5,000 3,000 23,000
Occupancy Costs 20,000 20,000 15,000 3,000 58,000
Equipment Rental and
Maintenance 5,000 5,000 20,000 - 30,000
Printing and Publications 20,000 45,000 2,000$ 26,000 93,000
Travel 40,000 40,000 1,000$ 3,000 84,000
Conferences and Meetings 20,000 15,000 7,500 - 42,500
Scholarships 143,000 - - - 143,000
Interest - - 14,500 - 14,500
Total before
Depreciation 400,000$ 276,000$ 192,000$ 115,000$ 983,000$
Depreciation - - 5,000 - 5,000
Total Expenses 400,000 276,000 197,000 115,000 988,000$