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2014 Budget - Open Source Matters

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January 1 - December 31

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Account #DescriptionAnnualJanFebMarAprMayJunJulAugSepOctNovDec

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1Assets

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1000Cash:

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1010 Cash in bank-operating$131,853

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1020 Cash in bank-payroll

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1040 Petty cash

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1070 Savings & short-term investments$376,498

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1100Accounts receivable:

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1110 Accounts receivable

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1115 Doubtful accounts allowance

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1200Contributions receivable:

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1210 Pledges receivable

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1215 Doubtful pledges allowance

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1225 Discounts - long-term pledges

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1240 Grants receivable

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1245 Discounts - long-term grants

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1300Other receivables:

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1310 Employee & trustee receivables

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1320 Notes/loans receivable

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1325 Doubtful notes/loans allowance

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1330Currency Gain

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1400Other assets:

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1410 Inventories for sale

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1420 Inventories for use

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1450 Prepaid expenses

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1460 Accrued revenues

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1500Investments:

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1510 Marketable securities

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1530 Land held for investment

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1540 Buildings held for investment

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1545 Accum deprec - bldg investment

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1580 Investments - other

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1600Fixed operating assets:

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1610 Land - operating

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1620 Buildings - operating

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1630 Leasehold improvements

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1640 Furniture, fixtures, & equip

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1650 Vehicles

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1660 Construction in progress

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1700Accum deprec - fixed operating assets:

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1725 Accum deprec - building

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1735 Accum amort - leasehold improvements

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1745 Accum deprec - furn,fix,equip

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1755 Accum deprec - vehicles

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1810Other long-term assets

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1850Split-interest agreements

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1910Collections - art, etc

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1950Funds held in trust by others

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Total assets$508,350

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2Liabilities

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2000Payables:

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2010 Accounts payable

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2020 Grants & allocations payable

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2100Accrued liabilities:

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2110 Accrued payroll

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2120 Accrued paid leave

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2130 Accrued payroll taxes

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2140 Accrued sales taxes

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2150 Accrued expenses - other

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2160Federal Income Tax Payable

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2300Unearned/deferred revenue:

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2310 Deferred contract revenue

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2350 Unearned/deferred revenue - other

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2410 Refundable advances

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2500Short-term notes & loans payable:

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2510 Trustee & employee loans payable

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2550 Line of credit

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2560 Current portion - long-term loan

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2570 Short-term liabilities - other

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2610 Split-interest liabilities

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2700Long-term notes & loans payable:

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2710 Bonds payable

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2730 Mortgages payable

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2750 Capital leases

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2770 Long-term liabilities - other

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2810 Gov't-owned fixed assets liability

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2910 Custodial funds

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Total liabilities$0

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3Equity

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3000Unrestricted net assets:

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3010 Unrestricted net assets

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3020 Board-designated net assets

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3030 Board designated quasi-endowment

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3040 Fixed operating net assets

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3100Temporarily restricted net assets:

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3110 Use restricted net assets

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3120 Time restricted net assets

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3200Permanently restricted net assets:

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3210 Endowment net assets

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Total net assets$508,350

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Total liabilities & net assets$508,350

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4Contributions, Support

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4000Revenue from direct contributions:

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4010-*** Individual/small business contributions$1,500$125$125$125$125$125$125$125$125$125$125$125$125

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4020-*** Corporate contributions

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4021-***Event Sponsorship$70,000$10,000$10,000$10,000$15,000$25,000

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4022-**Other Sponsorship$188,000$16,000$16,000$16,000$16,000$16,000$16,000$16,000$16,000$16,000$16,000$16,000$12,000

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4070-*** Legacies & bequests

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4075-*** Uncollectible pledges - estimated

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4085-*** Long-term pledges discount

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4100Donated goods & services revenue:

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4110-*** Donated professional services-GAAP

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4120-*** Donated other services - non-GAAP

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4130-*** Donated use of facilities

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4140-*** Gifts in kind - goods

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4150-*** Donated art, etc

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4200Revenue from non-government grants:

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4210-*** Corporate/business grants

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4230-*** Foundation/trust grants

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4250-*** Nonprofit organization grants

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4255-*** Discounts - long-term grants

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4300Revenue from split-interest agreements:

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4310-*** Split-interest agreement contributions

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4350-*** Gain (loss) split-interest agreements

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4400Revenue from indirect contributions:

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4410-*** United Way or CFC contributions

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4420-*** Affiliated organizations revenue

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4430-*** Fundraising agencies revenue

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4500Revenue from government grants:

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4510-*** Agency (government) grants

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4520-*** Federal grants

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4530-*** State grants

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4540-*** Local government grants

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5Earned revenues

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5000Revenue from government agencies:

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5010-*** Agency (government) contracts/fees

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5020-*** Federal contracts/fees

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5030-*** State contracts/fees

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5040-*** Local government contracts/fees

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5080-*** Medicare/Medicaid payments

.

.

5100Revenue from program-related sales & fees:

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5180-*** Program service fees

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5185-*** Bad debts, est - program fees

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5200Revenue from dues:

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5210-*** Membership dues-individuals

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5220-*** Assessments and dues-organizations

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5300Revenue from investments:

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5310-*** Interest-savings/short-term investments$600$50$50$50$50$50$50$50$50$50$50$50$50

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5320-*** Dividends & interest - securities

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5330-*** Real estate rent - debt-financed

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5335-*** Real estate rental cost - debt-financed

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5340-*** Real estate rent - not debt-financed

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5345-*** Real estate rental cost - not debt-financed

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5350-*** Personal property rent

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5355-*** Personal property rental cost

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5360-*** Other investment income

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5370-*** Securities sales - gross

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5375-*** Securities sales cost

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5400Revenue from other sources:

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5410-*** Non-inventory sales - gross$25,000$2,000$2,000$2,000$2,000$2,000$2,000$2,000$2,000$2,000$2,000$2,000$3,000

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5415-*** Non-inventory sales cost

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5440-*** Gross sales - inventory

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5445-*** Cost of inventory sold

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5450-*** Advertising revenue$170,000$14,000$14,000$14,000$14,000$14,000$14,000$14,000$14,000$14,000$14,000$14,000$16,000

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5460-*** Affiliate revenues from other entities

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5461-***Demo Site Affiliate revenue$125,000$10,500$10,500$10,500$10,500$10,500$10,500$10,500$10,500$10,500$10,500$10,500$9,500

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5462-***Joomla.com Affiliate Revenue$125,000$10,500$10,500$10,500$10,500$10,500$10,500$10,500$10,500$10,500$10,500$10,500$9,500

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5490-*** Misc revenue

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5800Special events:

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5810-*** Special events - non-gift revenue$60,000$5,000$10,000$10,000$15,000$20,000

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5820-*** Special events - gift revenue

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6Other revenue

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6800Unrealized gain (loss):

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6810-*** Unrealized gain (loss) - investments

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6820-*** Unrealized gain (loss) - other assets

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6900Net assets released from restriction:

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6910-*** Satisfaction of use restriction

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6920-*** LB&E acquisition satisfaction

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6930-*** Time restriction satisfaction

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Total revenue, gains, & other support$765,100

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7Expenses - personnel related

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7000Grants, contracts, & direct assistance

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7010-*** Contracts - program-related

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7015-***Innovation Fund$76,510$25,503$25,503$25,504

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7020-*** Grants to other organizations

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7040-*** Awards & grants - individuals

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7050-*** Specific assistance - individuals

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7060-*** Benefits paid to or for members

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7200Salaries & related expenses:

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7210-*** Officers & directors salaries

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7220-*** Salaries & wages - other

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7230-*** Pension plan contributions

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7240-*** Employee benefits - not pension

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7250-*** Payroll taxes, etc.

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7500Contract service expenses

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7510-*** Fundraising fees

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7520-*** Accounting fees

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7520_OSM$10,000$833$833$833$833$833$833$833$833$833$833$833$837

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7530-*** Legal fees

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7530_INF$44,000$3,666$3,666$3,666$3,666$3,666$3,666$3,666$3,666$3,666$3,666$3,666$3,674

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7540-*** Professional fees - other

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7540_CLT_RFP$50,000$5,555$5,555$5,555$5,555$5,555$5,555$5,555$5,555$5,560

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7540_INF_RFP$42,000$3,500$3,500$3,500$3,500$3,500$3,500$3,500$3,500$3,500$3,500$3,500$3,500

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7550-*** Temporary help - contract

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INF_CLT$1,500$125$125$125$125$125$125$125$125$125$125$125$125

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7550_CLT_RFP$57,500$13750$13750$13750$13750$1,250$1,250

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7550_INF_RFP$25,000$25,000

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7580-*** Donated professional services - GAAP

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7590-*** Donated other services - non-GAAP

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8Non-personnel related expenses

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8100Nonpersonnel expenses:

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8110-*** Supplies

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8110_CLT$15,000$1,250$1,250$1,250$1,250$1,250$1,250$1,250$1,250$1,250$1,250$1,250$1,250

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8110_OSM$300$25$25$25$25$25$25$25$25$25$25$25$25

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8120-*** Donated materials & supplies

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8130-*** Telephone & telecommunications

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8140-*** Postage & shipping

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8150-*** Mailing services$1,000$83$83$83$83$83$83$83$83$83$83$83$87

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8170-*** Printing & copying

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8170_CLT$10,000$500$500$500$500$2500$500$500$500$500$500$2500$500

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8170_OSM_Events_Joomla$5,000$416$416$416$416$416$416$416$416$416$416$416$424

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8180-*** Books, subscriptions, references

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8190-*** In-house publications

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8200Facility & equipment expenses:

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8210-*** Rent, parking, other occupancy

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8220-*** Utilities

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8230-*** Real estate taxes

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8240-*** Personal property taxes

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8250-*** Mortgage interest

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8260-*** Equipment rental & maintenance

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8270-*** Deprec & amort - allowable

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8280-*** Deprec & amort - not allowable

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8290-*** Donated facilities

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8300Travel & meetings expenses:

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8310-*** Travel

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8310_CLT_Events_Joomla$50,000$500$500$500$9,000$14,000$500$500$500$9,000$14,000$500$500

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8310_INF_Events_Joomla$90,000$15,000$30,000$15,000$30,000

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8310_OSM_CapitalCommittee$5,000$416$416$416$416$416$416$416$416$416$416$416$424

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8310_OSM_Events_NonJoomla$50,000$4,166$4,166$4,166$4,166$4,166$4,166$4,166$4,166$4,166$4,166$4,166$4,174

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8310_OSM_Events_Joomla$43,000$9,000$14,000$8,000$12,000

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8310_OSM_TrademarkTeam$10,800$4,000$6,800

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8310_PLT_Events_Joomla$45,000$9,000$15,000$8,000$13,000

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8320-*** Conferences, conventions, meetings

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8320_OSM_Events_JoomlaDay$52,000$4,333$4,333$4,333$4,333$4,333$4,333$4,333$4,333$4,333$4,333$4,333$4,337

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8320_OSM_Events_NonJoomla$10,000$10,000

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8320_OSM_Events_World$110,000$30,000$20,000$20,000$20,000$20,000

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8320_PLT_Events_Sprint$30,000$2,500$2,500$2,500$2,500$2,500$2,500$2,500$2,500$2,500$2,500$2,500$2,500

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8500Other expenses:

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8505-***Bank Charges$1,000$83$83$83$83$83$83$83$83$83$83$83$87

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8506-***PayPal Fees$6,000$500$500$500$500$500$500$500$500$500$500$500$500

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8507-***Currency Loss$5$1$1$1$1$1

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8510-*** Interest-general

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8520-*** Insurance - non-employee related$1,200$100$100$100$100$100$100$100$100$100$100$100$100

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8530-*** Membership dues - organization

.

8540-*** Staff development

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8540_INF$25,000$2,500$15,000$2,500$2,500$2,500

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8550-*** List rental

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8560-*** Outside computer services

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8560_INF$5,600$466$466$466$466$466$466$466$466$466$466$466$474

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8560_OSM$3,250$500$250$250$250$250$250$250$250$250$250$250$250

.

8560_PLT$5,000$416$416$416$416$416$416$416$416$416$416$416$424

.

8570-*** Advertising expenses

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8580-*** Contingency provisions

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8590-*** Other expenses

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8590_CLT_Gifts$10,000$1250$1250$1250$1250$1250$1250$1250$1250

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8590_OSM_Gifts$10,000$10,000

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8590_PLT_Gifts$1,200$1,200

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8600Business expenses:

.

8610-*** Bad debt expense

.

8620-*** Sales taxes

.

8630-*** UBITaxes $65,000$15,000$15,000$15,000$20

.

8650-*** Taxes - other

.

8660-*** Fines, penalties, judgments

.

8670-*** Organizational (corp) expenses

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Total expenses$966,865

.

.

Net operating income-$201,765

.

.

End-of-year Assets Projection$306,585

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9Non-GAAP expenses

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9800Fixed asset purchases

.

9810-*** Capital purchases - land

.

9820-*** Capital purchases - building

.

9830-*** Capital purchases - equipment

.

9840-*** Capital purchases - vehicles

.

.

9910-*** Payments to affiliates

.

9920-*** Additions to reserves

.

9930-*** Program administration allocations

.