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       #Post#: 353--------------------------------------------------
       Fun With Numbers
       By: Ladytkd Date: July 29, 2014, 9:10 pm
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       Still no coaches' list, still no staff report since April, no
       minutes of the June meeting - and last night's call was
       postponed.  So to amuse myself, I decided to spend a little time
       on the Jan - Apr financials. The reports in the meeting minutes
       were much more helpful than usual. Thank you Marco!  It would be
       helpful to know if the budget figures are for Jan-Apr or for the
       entire year.
       First I found only $9915 as income from the Aspire Camps, but
       those in the know say there had to be $20,000 or more before the
       end of April that had been given to the USAT.  So I looked
       around and found $9100 in income in Athlete Development Camps.
       But the Camps had no expense. How is that?  Camps have expenses
       like plane tickets, rooms, food, gear.....  So I think that one
       of two things happened here, either USAT placed it in the wrong
       category accidentally or they did it on purpose to misdirect the
       funds. My vote is it was a mistake.
       I also discovered the USOC gave the USAT $1500 for the USAT BOD.
       Not only that, I discovered that the BOD has paid the USAT
       attorney $3682.68 for the four months, around $940 to sit in on
       BOD meetings - per month.  With only an $8000 budget, they will
       be over budget before the end of the year.
       By April, USAT was over the Airline Travel budget by $18.369.35.
       Wonder why?  A lot of staff going to events?
       Apparently USAT expected a lot more money from the States than
       they received.  USAT collected $66,020 in State Dues and Fees
       but budgeted that it would receive $83,600 - $17,580 less than
       budgeted for income.  Each of the categories under states was
       under budget, Annual Dues ($3,400), Sanction Fees (4,250) and
       On-line registration fees (58,370).
       In fact, if you jump to the bottom line on income, the USAT took
       in $1,653,283.39 instead of the $1,936,283.28 they budgeted for.
       On the expense side, the BOD spent $2852.00 on Director's and
       Officer's insurance. Add that to the attorney fees, that BOD is
       getting expensive.  All in all, the BOD spent $19399.47 in
       expense for the BOD including $1305.25 allocated for overhead.
       Wonder how they came to that figure?
       Apparently Head Coach expense is down considerably. Looks like
       $60,000 a year. They did budget $32,166.64 but spent $19,999.98.
       Other interesting notes - $10,291.63 for athlete stipends.
       $129,403.54  for Rooms and Lodging.  Of that $21,637.00 was for
       OTC.
       $9315.51 for meals - out of a $46,640 budget.
       Venue buildout - $5032.40 more than the $13,500 budgeted.
       Expenses were $138,903.61 under budget. This is good unless the
       budget is for the whole year and not just for January through
       April.
       The USOC gave the National Office $9028.96 for the office which
       racked up $244,841.74 in expense. $163,882.40 of that was
       payroll, not including $18,998.29 in payroll expenses.
       Copying and Printing - $9,672.30, just $4862.36 over budget.
       Administration received $10,528 from USOC in grant money but
       spent $273,404.77.
       Everyone always wants to know how much money USAT owes USOC -
       answer $90,560!
       Interesting, KKW's had $37,833 in expense but I can't find the
       income from the KKW's. It may be lumped in something else, but
       hard to tell. Maybe Certification Fees, but that class breaks
       down to seminars and workshops.
       Battery about to die - more on USOC grant money allocated but
       not spent yet apparently later.
       #Post#: 356--------------------------------------------------
       Re: Fun With Numbers
       By: Ladytkd Date: July 30, 2014, 8:04 pm
       ---------------------------------------------------------
       Question, if things like membership are nice round numbers with
       no cents, and fees for seminars are nice round numbers etc...
       how it is that all these categories on the income statement are
       not divisible by the fee amount?  Where do all these $.57's fit
       into this. Membership income - $239,337.57.  Now some of that is
       Club  - $135 and some of it is individual which is $35 or
       sponsor which is $20.  So basically any number has to end up
       divisible by $5 and leave no fraction.  So how did they get
       there?  Did they miscode items?  Move income from somewhere
       else?  That is possible. I remember being on the USTU BOG
       looking at the financials, and it had the previous quarter
       numbers, which changed. What they had done was re-classified
       items to and from categories that were under budget to and from
       categories that were over budget and were going to raise
       eyebrows.  But seriously guys, how do you get a membership
       income number that can't be divided without a fraction by 5?
       Now USAT has listed it has $510,528.96 in USOC Funding.  Ok.
       Now, there is $311,776 in Sponsorship money. What is the
       Sponsorship money.  I tracked $50,000 to High Performance
       Budget. more puzzling $1320 went to Overhead - who would sponsor
       Overhead for Events. Also getting Sponsorship would be the US
       National Teams - $456.  Yes, that is not a typo.
       And lastly even more puzzling - $104,500 for the US Open.  Maybe
       this is correct, and maybe I just missed an explanation, but the
       US Open took in $375,030.40, including the "sponsorship."  The
       US Open expenses totaled $308,445.54 leaving a profit of
       $66,584.86.  But if you deduct the sponsorship - the US Open
       lost $37,915.14.
       If it were sponsorship from the USOC, wouldn't it be in category
       4012, USOC Funding?
       Fundraising appears to be $1244.89 which is less than the
       donation made by the fundraising efforts before the Aspire Camps
       were introduced as the savior of the junior and cadet teams.
       Just answered my own question which was how is it the top 50
       Athlete Support, which has $50,000 in USOC Funding has only
       $10,291.83 in "FEES!"  I did track that one down. I don't know
       who set up this chart of accounts as some of it makes no sense
       at all, but it is 50047 Fees - Athlete Stipends.
       I am confused on how World Cup which has no income and only one
       expense has $185 in medical supplies. hmmmmm
       Another confusing entry - the Grand Prix Final which is in
       December has $38,166 in USOC Funding. It has exactly one
       expense, which I wouldn't expect many since we don't know if
       anyone will be going to the Final, but hope springs eternal.
       Under this one $131.48 for Airline Travel.  I don't think that
       would pay an airline ticket anywhere, except maybe on a super
       one way special for Southwest from Houston to Dallas?  Another
       potential miscode?
       Grand Prix #1 and #2 have USOC Funding of $38,167 each.  No
       expenses shown for the first Grand Prix, guess they used VIK
       airline tickets or they bought the tickets after 4/30/14.
       Pan Am Championships gets a whopping $30,000. There is a
       National Team International Exchange USOC is kicking $15,000 to
       USAT.
       This one is fun - Jr. Pan Am Championships has a negative
       ($1,450.65) on Airline Travel. So either it was a miscode or a
       refund. But who has seen a refundable plane ticket recently?
       Future Stars  Intl Exch/Camp has $15,000 in USOC money,
       $30,915.59 in plane tickets, $270 in insurance, $1378,58 in
       Rooms and Lodging and $1085 in Visa & Travel Services - losing
       only $18,649.17.
       Youth Olympic Games appears to have no income, no USOC funding
       (very strange), and $15,923.86 in airline travel and rooms and
       lodging. Think about that one.......  It is coming up in August
       and by 4/30 they spent $15,923.86.
       Cadet Worlds got no USOC Funding. There was a nice $3000
       donation which they have already used to offset $2678 in
       expenses.
       USOC has kicked in $15,000 to Sports Medicine and & Science plus
       another $5000 making a total USOC donation of $20,000 to sports
       medicine.
       Someone got $1701.96 for National Training Site Visits.
       Events Overhead is an interesting category. Income includes the
       $66,020 from State Dues and Fees, which is the majority of the
       income for Events Overhead. Expenses include $25 for airline
       travel (THAT'S A CHEAP TICKET!), $11,519.49 in Contract
       Services. Here is a really weird one - $17,339.12 in Finance and
       Bank Charges - on Events Overhead. seems high to me and that is
       only Jan-Apr. So far Events overhead totals only $40.979.49 and
       has a profit of $31,925.
       Team Trials took in $71,484 in entry fees (how do they get that
       number?  And total income $72,7872.84.  Expenses $83,622.60
       losing $10,749.76.  $31,294.69 of that in rooms and lodging,
       $28,695.10 in Contract Services, $14,516.10 in Airline travel.
       Ok, that all the fun I can have with this set of numbers. Maybe
       they will post the June meeting notes with updated financials
       and we can see how they compare!
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