SPARK

General Journal Entries

Jul-05
Date
1

Accounts
Rent Expenses
Contributions Unrestricted

Cash
Constributions Unrestricted
Contributions Temp Restricted

Salaries & Wages Expense

Cash
Salaries & Wages Payable

Contributions Receivable
Contributions -Temp. Restricted
Discount on Contributions Receivable

Equip & Furniture

Cash
Contributions Unrestricted

Telephone Expenses
Printing & Postage Expenses
Supplies Expense
Cash
Accounts Payable

7
8

Depreciation Expense
Depreciation Equip. & Furniture Allowance

Public Health Education 35%

Community Service 25%
Management & General 20%
Funding 20%
Salaries & Wages Expense
Rent Expense
Telephone Expense

Printing & Postage Expense

Supplies Expense
Depreciation Expense
10

Net Assets Released Restriction

Net Assets Released Unrestricted

11

Contributions Unrestricted
Unrestricted Net Assets
Public Health Education
Community Service
Management & General
Fund Raising
Contributions Restricted
Temporarily Restricted Net Assets

ies

Debit
16,000

Credit
16,000

170,000
120,000
50,000
118,000
100,000
18,000
100,000
93,400
6,600
12,600
5,000
7,600
5,600
10,000
2,100
13,900
3,800

1,760
1,760
53,711
38,365
30,692
30,692
118,000
16,000
5,600

10,000
2,100
1,760
50,000
50,000

9,860
53,711
38,365
30,692
30,692
143,000
143,000

ALLOCATION OF NATURAL EXPENSES TO FUNCTIONS

Public Health
Education
Salary & Wages Expense
Rent Expense
Telephone Expense
Printing & Postage Expense
Supplies Expense
Depreciation Expense
Total

Community
Service

$41,300
5,600
1,960
3,500
735

$29,500
4,000
1,400
2,500
525

616

440

$53,711

$38,365

PENSES TO FUNCTIONS

Management &
General

Fund-raising

Total

$23,600
3,200
1,120
2,000
420

$23,600
3,200
1,120
2,000
420

$118,000
16,000
5,600
10,000
2,100

352

352

1,760

$30,692

$30,692

$153,460

SPARK
STATEMENT OF ACTIVITIE
FOR THE YEAR ENDED DECEMBER 31

REVENUE & OTHER

SUPPORT:
CONTRIBUTIONS
NET ASSETS RELEASED
FROM RESTRICTION
SATISFACTION OF PURPOSE
TOTAL REVENUE & OTHER SUPPORT
EXPENSES:
PUBLIC HEALTH EDUCATION
COMMUNITY SERVICES
MANAGEMENT & GENERAL
FUND-RAISING
TOTAL EXPENSES
INCREASE IN NET ASSETS
BEGINNING NET ASSETS
ENDING NET ASSETS

SPARK
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED DECEMBER 31, 2015

UNRESTRICTED

143,600

TEMPORARILY
RESTRICTED

143,400

50,000

-50,000

193,600

93,400

TOTAL

$287,000

0
287,000

53,711
38,365
30,692
30,692

53,711
38,365
30,692
30,692

153,460
40,140

93,400

153,460
133,540

$40,140

$93,400

$133,540

SPARK
STATEMENT OF FINANCIAL POSITION
31-Dec-15
ASSETS:
CASH
CONTRIBUTIONS RECEIVABLE (less
discount on contributions receivable)
EQUIPMENT & FURNITURE (less allowance
for accumulated depreciation )
TOTAL ASSETS
LIABILITIES:
ACCOUNTS PAYABLE
SALARIES PAYABLE
TOTAL LIABILITIES
NET ASSETS:
UNRESTRICTED
TEMPORARILY RESTRICTED
TOTAL NET ASSETS
TOTAL LIABILITIES AND NET ASSETS

L POSITION

51,100
93,400
10,840

155,340

3,800
18,000
21,800

40,140
93,400
133,540
155,340

SPARK
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED DECEMBER 31, 2
CASH FLOWS FROM OPERATING ACTIVITIES:

CASH FLOWS FROM INVESTING ACTIVITIES:

NET INCREASE IN CASH
BEGINNING CASH
ENDING CASH
RECONCILIATION OF CHANGES IN NET ASSETS TO
NET CASH PROVIDED BY OPERATING ACTIVITIES:
CHANGE IN NET ASSETS
ADJUSTMENTS TO RECONCILE CHANGES IN NET ASSETS
TO NET CASH PROVIDED BY OPERATING ACTIVITIES:

CASH PROV

SPARK
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED DECEMBER 31, 2015

CASH FLOWS FROM OPERATING ACTIVITIES:

CASH RECEIVED FROM CONTRIBUTIONS
CASH PAID TO EMPLOYEES
CASH PAID TO SUPPLIERS
NET CASH PROVIDED BY OPERATING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES:
PURCHASE OF EQUIPMENT
NET INCREASE IN CASH
BEGINNING CASH
NDING CASH

RECONCILIATION OF CHANGES IN NET ASSETS TO

NET CASH PROVIDED BY OPERATING ACTIVITIES:
CHANGE IN NET ASSETS
ADJUSTMENTS TO RECONCILE CHANGES IN NET ASSETS
TO NET CASH PROVIDED BY OPERATING ACTIVITIES:
DEPRECIATION
INCREASE IN NET CONTRIBUTIONS RECEIVABLE
INCREASE IN ACCOUNTS PAYABLE
INCREASE IN SALARIES & WAGES PAYABLE
GIFT OF FURNITURE

2015

170,000
-100,000
-13,900
56,100
-5,000
51,100
0
51,000

133,540

1,700
-93,400
3,800
18,000
-7,000
56,640

SPARK
STATEMENT OF FUNCTIONAL EXPENSES
FOR THE YEAR ENDED DECEMBER 31, 2015
PROGRAM SERVICES
Public Health
Education
SALARY & WAGES
EXPENSE
RENT EXPENSE
TELEPHONE EXPENSE
PRINTING & POSTAGE
EXPENSE
SUPPLIES EXPENSE
DEPRECIATION
EXPENSE
TOTAL

$41,300

Community
Service
$29,500

5,600
1,960

4,000
1,400

3,500

2,500

735

525

616

440

$53,711

$38,365

PARK
CTIONAL EXPENSES
D DECEMBER 31, 2015
SUPPORT SERVICES
Management &
General

Fundraising

TOTAL

$23,600

$23,600

$118,000

3,200
1,120

3,200
1,120

16,000
5,600

2,000

2,000

10,000

420

420

2,100

352

352

1,760

$30,692

$30,692

$153,460