January 1 - November 13, 2025 | Cash Basis
This interactive version is based on the original PDF:
Net Income: $120,421 profit vs. budgeted LOSS of ($45,751)
Performance: $166,173 better than budget (Outstanding!)
Key Driver: Registration revenue 19.6% above budget
| ACCOUNT | ACTUAL | BUDGET | OVER BUDGET | % OF BUDGET |
|---|---|---|---|---|
| INCOME | ||||
| Donations | 4,352 | — | 4,352 | — |
| Donations - Restricted Scholarship | 1,100 | — | 1,100 | — |
|
Registrations (Net)
EXCELLENT PERFORMANCE! We had 19.6% MORE campers than budgeted! Breakdown: • Gross: $749,620 • Refunds: ($19,455) • Scholarships: ($19,570) • Net: $710,595 This represents 98.6% of all our income. EXCELLENT |
710,595 | 594,289 | 116,306 | 119.6% |
| Merchandise | 2,702 | — | 2,702 | — |
| Milk Refund | 972 | — | 972 | — |
| Other Income | 397 | — | 397 | — |
| Interest Earned | 190 | — | 190 | — |
| Total Income | 720,308 | 594,289 | 126,019 | 121.2% |
| GROSS PROFIT | 720,308 | 594,289 | 126,019 | 121.2% |
| EXPENSES | ||||
| 5-Operations | ||||
| Staff Salaries | 224,878 | 237,600 | (12,722) | 94.6% |
| Dining Service | 124,336 | 116,000 | 8,336 | 107.2% |
|
Training
Note for possible discussion Training costs doubled the budget. Budgeted: $6,500 Actual: $12,971 (199.6%) Discussed in Director's report. NOTE |
12,971 | 6,500 | 6,471 | 199.6% |
| Camper Store | 10,138 | 10,000 | 138 | 101.4% |
| Other Operations (Combined) | 34,996 | 35,850 | (854) | 97.6% |
| Total 5-Operations | 407,319 | 405,950 | 1,369 | 100.3% |
| 6-Finance | ||||
| Insurance | 26,865 | 35,000 | (8,135) | 76.8% |
| Payroll Taxes | 19,151 | 19,500 | (349) | 98.2% |
| Payment Processing Fees | 17,615 | 19,000 | (1,385) | 92.7% |
| Advertising & Promotional | 9,244 | 8,000 | 1,244 | 115.6% |
|
Professional Services
Only 48% of budget spent ($6,266 of $13,000). Questions: • Was planned work completed? • Should we reallocate these funds? • Were estimates too high? |
6,266 | 13,000 | (6,734) | 48.2% |
| Other Finance (Combined) | 29,663 | 32,590 | (2,927) | 91.0% |
| Total 6-Finance | 108,804 | 127,090 | (18,286) | 85.6% |
| 7-Building & Grounds | ||||
| Facility Contractor Services | 20,301 | 20,000 | 301 | 101.5% |
| Maintenance Material & Supplies | 8,672 | 8,500 | 172 | 102.0% |
|
Pool Maintenance
Note for possible discussion Budgeted: $4,500 Actual: $7,976 (177.2%) 77% over budget. Added costs due to lightning strike and learning new system. NOTE |
7,976 | 4,500 | 3,476 | 177.2% |
| Pond Maintenance | 6,530 | 6,500 | 30 | 100.5% |
| Other Equipment | 5,434 | 5,000 | 434 | 108.7% |
|
Off-Season Projects
Note for possible discussion Budgeted: $20,000 Actual: $4,766 (23.8%) Only 24% spent. What's the plan? NOTE |
4,766 | 20,000 | (15,234) | 23.8% |
|
Capital Reserve
Note for possible discussion Budgeted: $30,000 Actual: $0 (0%) Effectively not funded due to running a deficit. Capital reserves fund future major expenses like: • Roof replacement • HVAC systems • Building renovations NOTE |
0 | 30,000 | (30,000) | 0.0% |
| Other Building & Grounds (Combined) | 7,910 | 12,500 | (4,590) | 63.3% |
| Total 7-Building & Grounds | 61,589 | 107,000 | (45,411) | 57.6% |
| TOTAL EXPENSES | 577,711 | 640,040 | (62,329) | 90.3% |
|
NET OPERATING INCOME
🎯 OUTSTANDING PERFORMANCE! Budgeted: LOSS of ($45,751) Actual: PROFIT of $142,597 Better than budget: $188,348! Operating Margin: 19.8% (For every $1 earned, we kept $0.20) This is excellent for a nonprofit! |
142,597 | (45,751) | 188,348 | -311.7% |
| OTHER INCOME | ||||
|
Dividend Income
Cash payments from our investment account. These are dividends from stocks/ETFs we own. |
11,271 | — | 11,271 | — |
|
Unrealized Gain/Loss
Our investments increased in value by $20,223. "Unrealized" = We haven't sold them yet. Think of it like your house value going up - you're wealthier on paper but don't have cash until you sell. |
20,223 | — | 20,223 | — |
| Other (Interest, Misc) | 48 | — | 48 | — |
| Total Other Income | 31,542 | 0 | 31,542 | — |
| OTHER EXPENSES | ||||
|
Depreciation
This is a NON-CASH expense! We bought buildings/equipment years ago. Instead of expensing it all at once, we spread the cost over many years. Example: $500,000 building with 25-year life = $20,000/year depreciation No money actually leaves our account for this! |
53,717 | — | 53,717 | — |
| Total Other Expenses | 53,717 | 0 | 53,717 | — |
|
NET INCOME (Bottom Line)
🎉 FINAL RESULT After EVERYTHING: • Operations: +$142,597 • Investments: +$31,542 • Depreciation: -$53,717 = Net Income: $120,421 We budgeted a LOSS of $45,751. We made a PROFIT of $120,421! We're $166,173 better than budget! |
120,421 | (45,751) | 166,173 | -263.2% |
Operating Margin: 19.8% (Excellent for nonprofits!)
Expense Ratio: 80.2% (Very efficient - below 85% benchmark)
Revenue Concentration: 98.6% from registrations (Consider diversification)
Budget Accuracy: Income 21% above, Expenses 10% below (Review budgeting process)
Interactive Report Generated for Camp Downer Board | Hover over highlighted items for detailed explanations
For questions, contact the Finance Committee Chair