HOUSATONIC COMMUNITY COLLEGE FOUNDATION

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Revenue and Expenses - Fiscal Year Ending June 30, 2005

  Unrestricted Temporarily
Restricted
Permanently
Restricted
Total

Revenue and Support

       
Contributions (Note 1) $122,955 $172, 432 $11,803 $307,190
Interest and dividends 12,136     12.136
Realized and unrealized gain on investments 31,688     31,688
Fund raising events 33,613     33,613
Net assets released from restrictions 210,992 ( 210,992) ______ ______
Total revenue and support 411,384 ( 38,560) 11,803 384,627
         

Expenses

       
Scholarships and awards 90,728     90,728
Programs 56,597     56,597
Museum 103,651     103,651
Management and general 62,397     62,397
Fund raising events 17,108     17,108
Other fund raising 11,765 _______ ________ 11,765
Total Expenses 342,246 _______ ________ 342,246
Change in net assets 69,138 ( 38,560) 11,803 42,381
Net assets, beginning 214,498 85,422 267,386 567,306
Net assets, ending $283,636 $ 46,862 $279,189 $609,687

(Note 1) Charitable Gift Annuity: During 2005, the Foundation entered into a charitable gift annuity agreement. Under the agreement, total contributions of $100,000 were donated to the Foundation and the Foundation is required to make quarterly payments of $2,200 to the donor for the remainder of the donor’s life. The Foundation recognized contribution revenue of $43,493 and a liability of $50,161 representing the present value of the annuity payments under this agreement.


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