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HomeMy WebLinkAbout09/30/2007 & 2008R~CEIV~D NORTH FORK ANIMAL WELFARE LEAGUE FINANCIAL STATEMENTS SEPTEMBER 30, 2007 & 2008 October 22, 2008 IRWIN & ODELL, CPAs LLC 6 Sterlington Commons Greenport, NY 11944 (631) 477-3011 (631) 477-9533 (Fax) North Fork Animal Welfare League Inc. PO Box 297 Southold, NY. 11971 We have compiled the accompanying Statement of Financial position of North Fork Animal Welfare League Inc, for the 9 months ended September 30, 2008 and 2007 and the related statements of income the years then ended, in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. A compilation is limited to presenting in the form of financial statements information that is the representation of management. We have not audited or reviewed the accompanying financial statements and, accordingly, do not express an opinion or any other form of assurance on them. Management has elected to omit substantially all of the disclosures required by generally accepted accounting principles. If the omitted disclosures were included in the financial statements, they might influence the user's conclusions about the Company's financial position, results of operations, and its cash flows. Accordingly, these financial statements are not designed for those who are not informed about such matters. Joseph W. Irwin, Irwin & Odell, CPAs LLC NORTH FORK ANIMAL WELFARE LEAGUE EXHIBIT A COMPARATIVE BALANCE SHEET PAGE 1 Assets Cash-SCNB General Checking UBS Financial Services-Regular UBS Financial Services-Restricted CAP ONE-CD Petty Cash Prepaid Insurance TOTAL ASSETS SEP. 30, 2008 SEP. 30, 2007 $ 41,127 $ 26,703 425,481 409,168 290,349 280,379 5,934 5,565 230 230 6,678 11,751 769,799 733,796 LIABILITIES Accounts Payable FICA/FWT Payable SWT Payable Payroll Taxes Payable Disability Withheld TOTAL LIABILITIES 9,621 13,239 3,804 0 698 545 579 391 o ( 14,702 t4,174 Fund Balance League Fund Balance Restricted TOTAL FUND BALANCE 464,748 439,241 290,349 280,379 755,097 719,620 TOTAL LIABILITIES & EQUITY 769,799 733,794 NORTH FORK ANIMAL WELFARE LEAGUE COMPARATIVE INCOME STATEMENT FOR THE PERIODS EXHIBIT B PAGE 1 JAN. 1, 2008 TO SEP. 30, 2008 JAN. 1, 2007 TO SEP. 30, 2007 REVENUES Donations Bequests Trust Fund Income Interest Income Interest Income-Treasury Accrued Interest Paid Dividend Income Net Capital Gains(Losses) Fundraising Events Dogs S-N Cats Cats S-N Memorials Guardian Angels Rabies Clinic Town Contract Miscellaneous Income TOTAL REVENUES EXPENSES Salaries Payroll Taxes Employee Benefits Kennel Supplies Dog Veternarian Repairs & Maintenance Auto Expense Travel Expense Telephone Utilities Office Expenses Insurance Advertising Liscenses & Fees Professional Fees Accounting Fees Bookkeeping Fees Bank/Investment Fees Miscellaneous Expenses Garbage Removal Postage/Mailings $ 60,795 $ 69,294 5,000 0 5,367 6,749 13,497 16,304 0 2,796 (59) (690) 7,891 4,025 (3,988) 4,367 28,380 26,494 615 610 345 50 433 520 6,334 6,585 169 200 526 703 135,119 131,609 1,722 2,916 262,146 130,224 12,292 13,757 16,187 13,138 1,121 3,178 0 2,852 664 2,047 9,000 767 713 15,112 2,000 5,400 233 1,539 1,910 1,721 272,532 128,676 11,938 11,005 17,922 15,497 1,191 1,718 135 2,380 753 1,648 9,000 389 129 7,358 2,000 5,400 282 1,643 1,942 1,338 NORTH FORK ANIMAL WELFARE LEAGUE COMPARATIVE INCOME STATEMENT FOR THE PERIODS EXHIBIT B PAGE 2 JAN. 1, 2008 TO SEP. 30, 2008 JAN. 1, 2007 TO SEP. 30, 2007 Education & Training Cat Veternarian Cat Food Fundraising Expenses Truck Purchase TOTAL EXPENSES $ 28 $ 2,515 7,222 13,576 4,421 7,483 4,475 4,904 0 19,610 250,001 270,432 NET PROFIT (LOSS) 12,145 2,100 NORTH FORK ANIMAL WELFARE LEAGUE COMPARATIVE DEPARTMENTAL INCOME STATEMENT UNRESTRICTED FOR THE PERIODS PAGE 1 JAN. 1, 2008 TO SEP. 30, 2008 JAN. 1, 2007 TO SEP. 30, 2007 REVENUES Donations Bequests Trust Fund Income Interest Income Interest Income-Treasury Accrued Interest Paid Dividend Income Net Capital Gains(Losses) Fundraising Events Dogs S-N Cats Cats S-N Memorials Guardian Angels Rabies Clinic Town Contract Miscellaneous Income TOTAL REVENUES EXPENSES Salaries Payroll Taxes Employee Benefits Kennel Supplies Do9 Veternarian Repairs & Maintenance Auto Expense Travel Expense Telephone Utilities Office Expenses Insurance Advertising Liscenses & Fees Professional Fees Accountin9 Fees Bookkeepin9 Fees Bank/Investment Fees Miscellaneous Expenses Garbage Removal $ 60,795 5,000 5,367 7,407 0 59) 7,891 4,017) 28,380 615 345 433 6,334 169 526 135,119 1,722 256,027 130,224 12,292 13,757 16,187 13,138 1,121 3,178 0 2,852 664 2,047 9,000 767 713 15,112 2,000 5,400 83 1,539 1,910 $ 69,294 0 6,749 6,413 2,796 361) 4,025 3,976 26,494 610 50 520 6,585 200 703 131,609 2,916 262,579 128,676 11,938 11,005 17,922 15,497 1,191 1,718 135 2,380 753 1,650 9,000 389 129 7,358 2,000 5,400 132 1,643 1,942 NORTH FORK ANIMAL WELFARE LEAGUE COMPARATIVE DEPARTMENTAL INCOME STATEMENT UNRESTRICTED FOR THE PERIODS PAGE 2 JAN. 1, 2008 TO SEP. 30, 2008 JAN. 1, 2007 TO SEP. 30, 2007 Postage/Mailings Education & Training Cat Veternarian Cat Food Fundraising Expenses Truck Purchase TOTAL EXPENSES $ 1,721 $ 1,338 28 2,515 7,222 13,576 4,421 7,483 4,475 4,904 0 19,610 249,851 270,284 NET PROFIT (LOSS) 6,176 ( 7,705) NORTH FORK ANIMAL WELFARE LEAGUE COMPARATIVE DEPARTMENTAL INCOME STATEMENT RESTRICTED FOR THE PERIODS PAGE 1 JAN. 1, 2008 TO SEP. 30, 2008 JAN. 1, 2007 TO SEP. 30, 2007 REVENUES Interest Income Accrued Interest Paid Net Capital Gains(Losses) TOTAL REVENUES EXPENSES Bank/Investment Fees TOTAL EXPENSES $ 6,090 $ 9,891 0 ( 330) 29 391 6,119 150 150 9,952 150 150 NET PROFIT (LOSS) 5,969 9,802