Date : 08/22/2018 Time : 3:38:06 PM. Presbyterian League/Presbytery of E. VA Balance Sheet July 2018

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1 Time : 3:38:06 PM Balance Sheet Page : 1 Assets Current Assets Petty cash, Portsmouth Cash, BB&T, Checking Account Cash, Citizens & Farmers Bank Cash, BB&T, Deposit Account Cash, BB&T, Congo Account Cash, BB&T, Payroll Account Cash, TowneBank New Covenant GF-Community Ministry New Covenant Balanced Growth Fund New Covenant BIF-First Newport News Presbyterian Foundation-JL Whitaker Susan Marie Sauer Roots & Wings Fd Townebank - CD**325 & CD**376 Total Current Assets Fixed Assets Furniture, fixtures & equipment Accum deprec, furn, fix & equip Software Accum Deprec, Software Computer Server Accum Deprec, Computer Server Vehicles Accum Deprec, Vehicles MW furniture & fixtures Accum deprec, MW furn & fixtures MW Equipment Accum deprec, MW equipment MW buildings & improvements Accum deprec, MW bldgs & improvemen Land & timber Furn & fixtures, Contingency & Spec Accum deprec, furn & fix, Cont & Sp Land, Portsmouth Presbytery Building, Portsmouth Presbytery Accum deprec, Portsmouth building Land, Stonehouse Campus Ministry building Accum Deprec, Campus Ministry Bldg MW-Maintence Bldg & Infrastructure Accum Deprec,MW Maintenance Buildin Total Fixed Assets Other Assets Receivables from Staff Staff VISA Card Charges SERRV Inventory Collateral Assets-Church Property G Pby Inv & Loan Prog note Pby Inv & Loan Prog note Pby Inv & Loan Prog note Receivables - Cradock PC Receivables - Makemie Woods Receivables - Messiah PC Receivables - Bow Creek PC Receivables - Coleman Place PC Receivables - Francis Makemie Receivables - Goodman, R Receivables - First South Norfolk $50.00 $258, $176, $1,257, $249, $9, $487, $406, $278, $207, $3, $140, $148, $102, ($98,062.06) $ ($900.00) $10, ($10,369.10) $44, ($44,583.74) $61, ($61,994.07) $146, ($146,240.26) $606, ($569,639.07) $187, $ ($889.25) $64, $263, ($186,573.92) $210, $214, ($118,844.25) $82, ($43,692.57) ($308.61) ($14,983.36) $ $787, $20, $21, $26, $ $23, $86, $33, $ $10, $22, $ $3,624, $716,417.26

2 Time : 3:38:06 PM Balance Sheet Page : 2 Total Other Assets Total Assets $1,019, $5,360, Liabilities, Fund Principal, & Restricted Funds Liabilities Current Liabilities Federal payroll tax liability $1, State payroll tax liability $ Dental & excess life ins withheld $1, Coleman Place Escrow $71, Sales tax payable, Presbytery $16.56 Total Current Liabilities Long-term Liabilities Mortgage Payable PILP-ODU House $18, Mortgage Payable PILP-Stone House C ($1,490.83) Contingent Liability-Loan Guarantee $787, Total Long-term Liabilities Designated Giving (Washouts) Designated For Missionaries $2, GA Projects $ Approved Offerings $1, Presbytery Validated Causes $ Synod Validated Causes $ PEVA Share-AppOff-Peace/Global Wit $3, PEVA Share-ApprovOffering-Pentecost $1, Total Designated Giving (Washouts) Total Liabilities Fund Principal Reserved for Contingencies $47, Fund Balance - General Fund $987, Excess Cash Received $51, Total Fund Principal and Excess Cash Received Restricted Funds Total Temporarily Restricted $3,146, Total Permanently Restricted $238, Total Restricted Funds Total Liabilities, Fund Principal, & Restricted Funds $74, $803, $10, $888, $1,087, $3,384, $5,360,666.57

3 Time : 3:42:39 PM Analysis of Revenues & Expenses - Detail Page : 1 MTD Actual YTD Actual Annual Budget Annual Budget Remaining Revenues Pledges & Gifts Unified Mission Giving $49, $307, $576, $268, Designated Giving $4, $28, $54, $25, Individual Giving $ $2, $1, ($1,510.45) Total Pledges & Gifts $54, $338, $631, $293, Program Specific Youth Ministry Youth Retreats/Events $1, $1, $2, $ Total Youth Ministry $1, $1, $2, $ Campus Ministry Contributions for ODU Ministry $ $4, $8, $3, ODU Covenant Partnerships $ $3, $6, $2, Rental income, ODU house $ $10, $15, $5, ODU-PEVA Support $ $4, $8, $3, Total Campus Ministry $2, $22, $37, $15, Congregational Vitality Legacy Funds $0.00 $ $1, $ Total Congregational Vitality $0.00 $ $1, $ Committee on Ministry Clergy Retreat/Other Income $0.00 $0.00 $2, $2, Total Committee on Ministry $0.00 $0.00 $2, $2, Compassion, Peace, & Justice Contributions, MLK service $0.00 $ $0.00 ($940.03) GA Grant - Hunger Program $ $2, $4, $1, Peacemaking Event Revenue $0.00 $1, $0.00 ($1,169.29) Total Compassion, Peace, & Justice $ $4, $4, ($442.63) Total Program Specific $3, $28, $47, $18, Other Income Resource Center Income $0.00 $0.00 $1, $1, SERRV Sales/Revenues $73.50 $ $0.00 ($356.95) Presbytery Meeting Receipts $ $1, $0.00 ($1,390.10) Other Income-Admin $ $ $0.00 ($898.36) Total Other Income $ $2, $1, ($1,645.41) Total Revenues $59, $368, $679, $310, Expenses Youth Ministries Youth Retreats $0.00 $1, $5, $3, Youth Conference Scholarships $1, $1, $2, $ Youth Triennium-2019 $0.00 $0.00 $3, $3, Youth Ministries-Other $0.00 $1, $3, $1,850.00

4 Time : 3:42:40 PM Analysis of Revenues & Expenses - Detail Page : 2 MTD Actual YTD Actual Annual Budget Annual Budget Remaining Total Youth Ministries $1, $4, $13, $8, Campus Ministry UCM Christopher Newport University $ $4, $8, $3, Norfolk State University $ $4, $8, $3, Campus Ministry Staff $ $4, $10, $5, FICA Expense - Campus Ministry $63.74 $ $ $ Repairs & maintenance-odu $0.00 $2, $3, $ Telephone & Cable-ODU $ $1, $3, $1, Utilities-ODU $50.20 $2, $4, $1, Insurance-ODU $0.00 $1, $1, ($123.69) Office supplies-odu $0.00 $44.99 $ $ Website-ODU $0.00 $0.00 $ $ Mission Trip/Service Program $0.00 $0.00 $4, $4, Student Programs $0.00 $ $4, $3, Other Expenses-ODU $0.00 $0.00 $ $ Interest Expense-ODU House Note $69.54 $ $0.00 ($272.81) Real Estate Tax-ODU $0.00 $1, $0.00 ($1,478.90) Total Campus Ministry $2, $23, $47, $23, Congregational Vitality Leadership Development $0.00 $91.80 $2, $2, NBPC - PEVA Chapter $0.00 $0.00 $ $ Total Congregational Vitality $0.00 $91.80 $3, $3, Equipping Leaders Program Staff Salary $0.00 $0.00 $1, $1, Resource Purchases $0.00 $ $ $ Computer Supplies/Maintenance $0.00 $ $ ($40.00) Total Equipping Leaders $0.00 $ $2, $1, Committe On Ministry COM Training/other $0.00 $0.00 $1, $1, Committee Expense $44.44 $ $ $ Clergy Retreat Expenses $0.00 $0.00 $3, $3, Total Committe On Ministry $44.44 $ $5, $4, CPM-Preparation for Ministry Testing & examinations $ $ $4, $3, Total CPM-Preparation for Ministry $ $ $4, $3, Compassion, Peace, & Justice Hunger & Community Ministries HAA Salary $ $2, $3, $1, FICA-HAA $22.80 $ $ $ HAA Travel & Admin $25.83 $ $1, $ Program & Committee Expense $0.00 $77.22 $ $ St. Columba Ecum Min $0.00 $0.00 $ $600.00

5 Time : 3:42:40 PM Analysis of Revenues & Expenses - Detail Page : 3 MTD Actual YTD Actual Annual Budget Annual Budget Remaining Total Hunger & Community Ministries $ $2, $5, $2, Peacemaking ML King Jr Service $0.00 $ $ $ Program & Committee Expense $0.00 $0.00 $ $ Membership - Empower Hampton Roads $0.00 $ $ $ VA Interfaith Coalition for Public $0.00 $ $ $ VA Organizing $0.00 $ $ $ Center Study of Religous Freedom $0.00 $ $ $ Peace&Global Witnes-Projects Funded $0.00 $0.00 $1, $1, Witness/Pentecost-Projects Funded $0.00 $0.00 $ $ Total Peacemaking $0.00 $1, $4, $3, Congo Partenership Support of IPC $1, $1, $3, $1, Total Congo Partenership $1, $1, $3, $1, Total Compassion, Peace, & Justice $1, $5, $13, $8, Council & Commissions Celebrations & Concerns $ $ $ $ Moderator's Conference $0.00 $0.00 $ $ Moderators Expenses $0.00 $0.00 $ $ Presbytery Meeting Refreshments $0.00 $1, $1, $ Total Council & Commissions $ $1, $2, $1, Personnel Constitutional Staff Salaries $9, $64, $110, $45, Support Staff Salaries $4, $33, $57, $23, Contractor/Labor Expense $2, $17, $36, $18, FICA Expense $ $3, $7, $3, Pension & Medical Benefits $4, $29, $50, $21, GP Professional Expenses $ ($492.60) $6, $6, SC Professional Expense $1, $2, $2, $ Mileage & expense reimbursement $ $1, $6, $4, GP Continuing education $29.67 $2, $2, ($305.57) Staff training $25.00 $1, $2, $1, Total Personnel $23, $155, $280, $124, Administration Software Maintenance $0.00 $2, $7, $4, Web/Server Expenses $ $9, $10, $ Legal & professional $ $3, $7, $3, Audit/Review Services $0.00 $0.00 $4, $4, Bank service charges $ $ $2, $1, Office Equipment Expense $0.00 $ $2, $1, Insurance $0.00 $1, $5, $4, Equip Lease/Maint/Contracts $3, $8, $12, $3,072.00

6 Time : 3:42:40 PM Analysis of Revenues & Expenses - Detail Page : 4 MTD Actual YTD Actual Annual Budget Annual Budget Remaining Postage $67.04 $ $1, $1, Office/Kitchen supplies $ $1, $3, $1, Repairs & Maint - Bldg $0.00 $1, $5, $3, Janitorial service $ $4, $8, $3, Lawn service $ $1, $2, $ Utilities $ $3, $11, $7, Telephone $ $2, $3, $1, Real Estate Taxes $0.00 $2, $5, $2, Total Administration $6, $44, $91, $46, General Assembly & Synod General Assembly - Governance $9, $66, $113, $47, Synod - Governance $1, $7, $12, $4, Total General Assembly & Synod $10, $73, $125, $51, PEVA Other Expenses Misc Expenses $0.00 $1, $0.00 ($1,155.82) PEVA Support-ODU Campus Ministry $ $4, $8, $3, Total PEVA Other Expenses $ $5, $8, $2, Total Expenses $47, $317, $597, $280, Net Total $11, $51, $81, $30,025.86

7 Time : 3:44:36 PM Summary of Restricted - Portrait Page : 1 Beginning Balance Restricted Revenue Restricted Expenses Ending Balance Temporarily Restricted Temporary Restricted Restricted for Congo CPK - PW Feeding Program CPK - For Use by Sister Churches Congo Medical Transport CPC - PW Feeding Program CPK - Education Congo Partnership Total Restricted for Congo Congregational Transformation NBPC-Black Presbyterian Caucus GA Grant-NBPC Total Congregational Transformation Restricted For Makemie Woods Makemie Woods Sustaining Catawba Scholarships EcoEternity Perpetual Care Total Restricted For Makemie Woods Restricted for Roots & Wings "Roots& Wings" MW Capital Campaign Total Restricted for Roots & Wings Restricted for Hunger Programs Restricted for NAM (Nickel A Meal) GA Hunger Grant - Future Year Total Restricted for Hunger Programs Other Temporarily Restricted Golf Day Resource Center- BOO, BOC Sales Josie Maclarty Educ Trust Migrant Farm Workers (Eastern Shore Scholarships - Ministry Candidates Miscellaneous Pass-throughs Emurian Missionary Housing Restricted for PEVA Pilgrimage Church Professionals Assistance Campus Ministry - ODU Outdoor Ministry Fund Presbyterian Disaster Relief (PDA) Total Other Temporarily Restricted Total Temporary Restricted Designated Restricted PEVA Undesignated GP Continuing Education Carryfoward Restricted-Triennium Office Upgrade Community Ministries Interest on Restricted Funds Church Departure Severn Church Release from PEVA Church Development Earnings Development:Metcalf Trust Development:Cape Charles PC First Newport News Legacy Corpus Church Legacies CT-Willowwood Escrow-Sale CT-Willowwood Mortgage-Principal CT-Willowwood Mortgage-Interest Total Designated Restricted Total Temporarily Restricted Permanently Restricted Emurian Missionary Housing Corpus $3, $ $0.00 $37, $0.00 $0.00 $1.98 $0.00 $0.00 $ $0.00 $0.00 $12, $0.00 $0.00 $3, $2, $4.00 $57, $2, $4.00 $ $0.00 $0.00 $ $0.00 $0.00 $ $0.00 $0.00 $4, $0.00 $0.00 $2, $0.00 $0.00 $8, $0.00 $0.00 $15, $0.00 $0.00 $140, $4.76 $0.00 $140, $4.76 $0.00 $3, $47.28 $0.00 $2, $0.00 $ $5, $47.28 $ $1, $0.00 $ $3, $87.50 $0.00 $ $0.00 $0.00 $ $ $78.69 $34, $0.00 $0.00 $3, $0.00 $0.00 $ $0.00 $0.00 $36, $0.00 $0.00 $2, $0.00 $0.00 $ $0.00 $ $60, $0.00 $0.00 $8, $0.00 $0.00 $151, $ $ $371, $3, $1, $63, $0.00 $0.00 $1, $0.00 $0.00 $3, $0.00 $0.00 $5, $0.00 $0.00 $123, $0.00 $0.00 $6, $0.00 $0.00 $394, $0.00 $0.00 $3, $0.00 $0.00 $143, $0.00 $0.00 $69, $0.00 $0.00 $479, $0.00 $0.00 $736, $0.00 $0.00 $622, $2, $0.00 $23, $0.00 $0.00 $49, $1, $ $40, $ $0.00 $2,768, $3, $ $3,140, $7, $1, $20, $0.00 $0.00 $3, $37, $1.98 $ $12, $6, $60, $ $ $ $4, $2, $8, $15, $140, $140, $3, $1, $5, $1, $3, $ $1, $34, $3, $ $36, $2, $0.00 $60, $8, $151, $374, $63, $1, $3, $5, $123, $6, $394, $3, $143, $69, $479, $736, $624, $23, $50, $41, $2,772, $3,146, $20,000.00

8 Time : 3:44:37 PM Summary of Restricted - Portrait Page : 2 Beginning Balance Restricted Revenue Restricted Expenses Ending Balance Community Ministries Corpus Makemie Woods Endowment Corpus Total Permanently Restricted $165, $0.00 $0.00 $53, $0.00 $0.00 $238, $0.00 $0.00 $165, $53, $238,436.00