WSBA Financial Reports

Transcription

1 WSBA Financial Reports (Audited) Year to Date September 30, 2018 Prepared by Tiffany Lynch, Associate Director for Finance Submitted by Ann Holmes, Chief Operations Officer December 20, 2018

2 Financial Summary Year to Date as of September 30, % of Year Compared to Fiscal Year 2018 Budget Actual Budgeted Actual Budgeted Actual Budgeted Actual Budgeted Actual Budgeted Indirect Indirect Direct Direct Total Total Net Net Category Revenues Revenues Expenses Expenses Expenses Expenses Expenses Expenses Result Result Access to Justice , ,434 38,616 51, , ,034 (296,174) (311,034) Administration 133,785 55,000 1,077,559 1,081,774 2,412 3,045 1,079,971 1,084,819 (946,186) (1,029,819) Admissions/Bar Exam 1,304,910 1,327, , , , ,117 1,169,013 1,180, , ,449 Board of Governors , , , , , ,807 (814,691) (802,807) Communications Strategies 34,219 44, , ,961 98, , , ,401 (580,069) (592,651) Conference & Broadcast Services , ,233 5,707 4, , ,933 (751,699) (740,933) Discipline 104, ,300 5,413,896 5,474, , ,826 5,607,782 5,731,529 (5,502,862) (5,601,229) Diversity 105, , , ,525 22,410 25, , ,775 (328,141) (345,401) Foundation , ,053 5,560 17, , ,653 (155,075) (168,653) Human Resources , , , ,830 (380,715) (271,830) Law Clerk Program 128, , , ,678 5,605 4, , ,028 11,105 (4,028) Legislative , ,743 6,783 24,700 89, ,443 (89,300) (151,443) Licensing and Membership Records 375, , , ,794 45,511 45, , ,790 (328,667) (422,090) Licensing Fees 15,409,133 15,068, ,409,133 15,068,125 Limited License Legal Technician , ,401 21,834 25, , ,001 (255,129) (260,001) Limited Practice Officers , ,464 2,825 3, , ,182 (160,090) (162,464) Mandatory CLE 820, , , , , , , ,768 41,897 (17,768) Member Assistance Program 12,595 10, , ,743 1,002 1, , ,243 (115,797) (124,243) Member Benefits 11,115-42,703 42, , , , ,568 (146,652) (166,568) Mentorship Program , ,393 7,876 11, , ,618 (109,855) (117,618) New Member Program 143,118 53, , ,549 23,173 35, , ,329 (134,503) (245,129) NW Lawyer 577, , , , , , , ,707 (16,962) (121,357) Office of General Counsel , ,295 6,376 13, , ,591 (713,756) (824,591) OGC-Disciplinary Board , ,346 84, , , ,846 (275,803) (306,846) Outreach and Engagement , ,777 18,329 22, , ,527 (385,481) (387,527) Pratice Management Assistance 41,304 15, , ,292 1,139 5, , ,142 (162,000) (199,142) Practice of Law Board , ,433 18,208 15, , ,633 (119,606) (118,633) Professional Responsibility Program , ,623 8,788 6, , ,923 (268,644) (284,923) Public Service Programs 106, , , , , , , ,092 (293,708) (347,092) Publication and Design Services , ,281 4,100 4, , ,381 (163,127) (162,381) Sections Administration 305, , , ,958 7,641 10, , ,058 (144,198) (167,058) Technology - - 1,527,036 1,491, ,527,036 1,491,590 (1,527,036) (1,491,590) Subtotal General Fund 19,614,585 18,913,199 16,954,975 17,156,250 2,227,502 2,489,224 19,182,478 19,645, ,107 (732,275) Expenses using reserve funds 19,182, Total General Fund - Net Result from Operations 432,107 (732,275) Percentage of Budget % 98.83% 89.49% 97.64% CLE-Seminars and Products 1,921,199 1,862,235 1,134,806 1,128, , ,582 1,620,461 1,705, , ,499 CLE - Deskbooks 129, , , ,313 66,619 94, , ,008 (182,195.3) (171,008) Total CLE 2,050,445 2,032,235 1,379,627 1,374, , ,277 1,931,902 2,046, ,542.7 (14,509) Percentage of Budget % % 82.15% 94.39% Total All Sections 618, , , , , ,363 (37,384.0) (290,152) Client Protection Fund-Restricted 1,068, , , , , ,000 1,083, ,813 (14,310.4) 425,687 Management of Western States Bar Conference (No WSBA Funds) 43,050 49,900-54,342 46,860 54,342 46,860 (11,291.9) 3,040 Totals 23,394,997 22,601,044 18,499,831 18,694,530 4,407,502 4,514, ,907,334 23,209, ,663.6 (608,209) Percentage of Budget % 98.96% 97.63% 98.70% Fund Balances 2018 Budgeted Fund Balances Summary of Fund Balances: Sept. 30, 2017 Fund Balances Year to date Restricted Funds: Client Protection Fund 3,242,299 3,667,986 3,227,988 Western States Bar Conference 19,632 22,672 8,340 Board-Designated Funds (Non-General Fund): CLE Fund Balance 485, , ,125 Section Funds 1,197, ,574 1,160,342 Board-Designated Funds (General Fund): Operating Reserve Fund 1,500,000 1,500,000 1,500,000 Facilities Reserve Fund 200, , ,000 Unrestricted Funds (General Fund): Unrestricted General Fund 1,663, ,476 1,845,858 Total General Fund Balance 3,363,751 2,631,476 3,795,858 Net Change in general Fund Balance (732,275) 432,107 Total Fund Balance 8,308,990 7,700,781 8,796,653 Net Change In Fund Balance (608,209) 487,664

3 LICENSE FEES LICENSE FEES 14,953, ,301, ,294, (341,156.85) % LLLT LICENSE FEES 6, , % LPO LICENSE FEES 109, , , (359.98) % TOTAL 15,068, ,310, ,409, (341,008.08) %

4 ACCESS TO JUSTICE TOTAL ATJ BOARD RETREAT 2, , (290.20) % LEADERSHIP TRAINING 2, , % ATJ BOARD EXPENSE 24, , , , % ATJ BOARD COMMITTEES EXPENSE 3, , % STAFF TRAVEL/PARKING 2, , , % PUBLIC DEFENSE 8, , , % RECEPTION/FORUM EXPENSE 9, , , , % TOTAL 51, , , , % SALARY EXPENSE (2.10 FTE) 152, , , (1,496.86) % BENEFITS EXPENSE 55, , , % OTHER INDIRECT EXPENSE 50, , , , % TOTAL 259, , , , % TOTAL ALL EXPENSES: 311, , , , % NET INCOME (LOSS): (311,034.00) (30,425.72) (296,174.07)

5 ADMINISTRATION INTEREST INCOME 25, (10,638.72) 117, (92,509.90) % GAIN/LOSS ON INVESTMENTS 30, (4,008.13) 16, , % TOTAL 55, (14,646.85) 133, (78,785.28) % CREDIT CARD MERCHANT FEES (1,741.59) 1, STAFF TRAVEL/PARKING 2, (307.84) 3, (1,088.16) % STAFF MEMBERSHIP DUES (20.00) % TOTAL 3, , % SALARY EXPENSE ( 7.88 FTE) 663, , , (12,979.11) % BENEFITS EXPENSE 226, , , , % OTHER INDIRECT EXPENSE 191, , , , % TOTAL 1,081, , ,077, , % TOTAL ALL EXPENSES: 1,084, , ,079, , % NET INCOME (LOSS): (1,029,819.00) (101,104.64) (946,185.65)

6 ADMISSIONS EXAM SOFT REVENUE 35, , , % BAR EXAM FEES 1,200, , ,189, , % RPC BOOKLETS (866.22) SPECIAL ADMISSIONS 60, , , , % LLLT EXAM FEES 7, , , % LLLT WAIVER FEES % LPO EXAMINATION FEES 24, , , (7,100.00) % TOTAL 1,327, , ,304, , % DEPRECIATION 2, , % POSTAGE 4, , , % STAFF TRAVEL/PARKING 10, , (5,826.28) % STAFF MEMBERSHIP DUES (216.00) % SUPPLIES 1, , (2,920.19) % FACILITY, PARKING, FOOD 66, , (15,011.11) % EXAMINER FEES 35, , , % UBE EXMINATIONS 130, , , % BOARD OF BAR EXAMINERS 25, (6,656.29) 29, (4,434.93) % BAR EXAM PROCTORS 30, , , % CHARACTER & FITNESS BOARD 20, , , , % DISABILITY ACCOMMODATIONS 20, , , % CHARACTER & FITNESS INVESTIGATIONS , (2,365.15) % LAW SCHOOL VISITS 1, % EXAM WRITING 28, , , % COURT REPORTERS 18, , , , % PRINTING & COPYING (412.94) TOTAL 392, , , , % SALARY EXPENSE (6.20 FTE) 463, , , (22,286.43) % BENEFITS EXPENSE 174, , , , % OTHER INDIRECT EXPENSE 150, , , , % TOTAL 788, , , (5,144.64) % TOTAL ALL EXPENSES: 1,180, , ,169, , % NET INCOME (LOSS): 146, (16,107.28) 135,896.62

7 BOG/OED TOTAL STAFF TRAVEL/PARKING 4, , (399.00) % STAFF MEMBERSHIP DUES 1, , (101.00) % TELEPHONE 1, % WASHINGTON LEADERSHIP INSTITUTE 60, , % BOG MEETINGS 115, , , (29,182.07) % BOG COMMITTEES' EXPENSES 30, , , , % BOG CONFERENCE ATTENDANCE 17, , , % BOG TRAVEL & OUTREACH 45, , , , % ED TRAVEL & OUTREACH 5, , , % TOTAL 280, , , , % SALARY EXPENSE (2.45 FTE) 357, , , (23,625.75) % BENEFITS EXPENSE 105, , , , % OTHER INDIRECT EXPENSE 59, , , , % TOTAL 522, , , (18,887.74) % TOTAL ALL EXPENSES: 802, , , (11,883.53) % NET INCOME (LOSS): (802,807.00) (77,320.49) (814,690.53)

8 COMMUNICATION STRATEGIES APEX LUNCH/DINNER 44, , , , % 50 YEAR MEMBER TRIBUTE LUNCH % WSBA LOGO MERCHANDISE SALES , (1,115.86) TOTAL 44, , , , % STAFF TRAVEL/PARKING 2, , (1,496.27) % STAFF MEMBERSHIP DUES 1, , % SUBSCRIPTIONS 10, , , % DIGITAL/ONLINE DEVELOPMENT 1, % APEX DINNER 63, , , (8,093.04) % 50 YEAR MEMBER TRIBUTE LUNCH 8, (800.00) 8, (104.98) % BAR OUTREACH (178.33) COMMUNICATIONS OUTREACH 15, , , % SPEAKERS & PROGRAM DEVELOP 1, , % TELEPHONE (79.85) CONFERENCE CALLS (85.24) TOTAL 103, , , , % SALARY EXPENSE (4.68 FTE) 305, , , , % BENEFITS EXPENSE 115, , , , % OTHER INDIRECT EXPENSE 113, , , , % TOTAL 533, , , , % TOTAL ALL EXPENSES: 637, , , , % NET INCOME (LOSS): (592,651.00) (62,662.84) (580,068.83)

9 CONFERENCE & BROADCAST SERVICES TOTAL STAFF TRAVEL/PARKING 1, % TRANSLATION SERVICES 3, , (1,682.40) % TOTAL 4, , (1,007.40) % SALARY EXPENSE (7.15 FTE) 400, , , (17,305.46) % BENEFITS EXPENSE 162, , , (2,111.63) % OTHER INDIRECT EXPENSE 173, , , , % TOTAL 736, , , (9,758.56) % TOTAL ALL EXPENSES: 740, , , (10,765.96) % NET INCOME (LOSS): (740,933.00) (68,423.34) (751,698.96)

10 DISCIPLINE AUDIT REVENUE 2, , (2,060.00) % RECOVERY OF DISCIPLINE COSTS 115, , , , % DISCIPLINE HISTORY SUMMARY 13, , , (2,898.91) % TOTAL 130, , , , % DEPRECIATION-SOFTWARE 17, , , % PUBLICATIONS PRODUCTION % STAFF TRAVEL/PARKING 39, , , , % STAFF MEMBERSHIP DUES 3, , % TELEPHONE 2, , % COURT REPORTERS 65, , , , % OUTSIDE COUNSEL/AIC 2, , % LITIGATION EXPENSES 30, , , , % DISABILITY EXPENSES 15, , , % ONLINE LEGAL RESEARCH 66, , , (36.04) % LAW LIBRARY 12, , , (7,995.91) % TRANSLATION SERVICES 3, , % TOTAL 256, , , , % SALARY EXPENSE (36.89 FTE) 3,436, , ,430, , % BENEFITS EXPENSE 1,142, , ,139, , % OTHER INDIRECT EXPENSE 895, , , , % TOTAL 5,474, , ,413, , % TOTAL ALL EXPENSES: 5,731, , ,607, , % NET INCOME (LOSS): (5,601,229.00) (468,019.48) (5,502,861.96)

11 DIVERSITY DONATIONS 90, , (7,500.00) % SEMINAR REGISTRATIONS (275.00) WORK STUDY GRANTS 10, , , , % SPONSORSHIPS - 2, , (2,194.90) TOTAL 100, , , (5,189.78) % STAFF TRAVEL/PARKING 8, (79.65) 4, , % STAFF MEMBERSHIP DUES (147.00) % COMMITTEE FOR DIVERSITY 6, , , , % DIVERSITY EVENTS & PROJECTS 10, , (2,038.35) % INTERNAL DIVERSITY OUTREACH % SPEAKERS & PROGRAM DEVELOPMENT % PRINTING & COPYING (165.35) TOTAL DIRECT EXPENSE: 25, , , , % SALARY EXPENSE (3.21 FTE) 255, , , , % BENEFITS EXPENSE 86, , , % OTHER INDIRECT EXPENSE 77, , , , % TOTAL 420, , , , % TOTAL ALL EXPENSES: 445, , , , % NET INCOME (LOSS): (345,401.00) (31,980.10) (328,141.32)

12 FOUNDATION TOTAL CONSULTING SERVICES 3, , % PRINTING & COPYING 1, % STAFF TRAVEL/PARKING 1, , % STAFF MEMBERSHIP DUES (25.00) % SUPPLIES % SPECIAL EVENTS 5, , % BOARD OF TRUSTEES 5, , % GRAPHIC DESIGN % TOTAL 17, , , % SALARY EXPENSE (1.20 FTE) 89, , , (1,094.84) % BENEFITS EXPENSE 32, , , % OTHER INDIRECT EXPENSE 29, , , , % TOTAL 151, , , , % TOTAL ALL EXPENSES: 168, , , , % NET INCOME (LOSS): (168,653.00) (13,853.48) (155,074.78)

13 HUMAN RESOURCES TOTAL STAFF TRAVEL/PARKING % STAFF MEMBERSHIP DUES 1, , % SUBSCRIPTIONS 1, , (374.92) % STAFF TRAINING- GENERAL 29, , , % RECRUITING AND ADVERTISING 7, , , % PAYROLL PROCESSING 55, , , , % SALARY SURVEYS 2, , % THIRD PARTY SERVICES 22, (6,812.25) 28, (5,987.25) % TRANSFER TO INDIRECT EXPENSE (120,076.00) (76.91) (112,670.95) (7,405.05) 93.83% TOTAL SALARY EXPENSE (2.48 FTE) 251, , , , % ALLOWANCE FOR OPEN POSITIONS (120,000.00) - - (120,000.00) 0.00% BENEFITS EXPENSE 80, , , % OTHER INDIRECT EXPENSE 60, , , , % TOTAL 271, , , (108,885.43) % TOTAL ALL EXPENSES: 271, , , (108,885.43) % NET INCOME (LOSS): (271,830.00) (32,106.97) (380,715.43)

14 LAW CLERK PROGRAM LAW CLERK FEES 110, , (14,950.00) % LAW CLERK APPLICATION FEES 2, , (1,200.00) % TOTAL 112, , (16,150.00) % SUBSCRIPTIONS (250.00) % CHARACTER & FITNESS INVESTIGATIONS % LAW CLERK BOARD EXPENSE 4, , (1,104.87) % TOTAL 4, , (1,254.87) % SALARY EXPENSE (0.85 FTE) 67, , , (1,689.12) % BENEFITS EXPENSE 23, , , % OTHER INDIRECT EXPENSE 20, , , , % TOTAL 111, , , % TOTAL ALL EXPENSES: 116, , , (1,016.66) % NET INCOME (LOSS): (4,028.00) (11,170.21) 11,105.34

15 LEGISLATIVE TOTAL STAFF TRAVEL/PARKING 8, , , % STAFF MEMBERSHIP DUES % SUBSCRIPTIONS 2, , % TELEPHONE 3, , % OLYMPIA RENT 2, , % CONTRACT LOBBYIST 5, , % LOBBYIST CONTACT COSTS 1, % LEGISLATIVE COMMITTEE 2, , % BOG LEGISLATIVE COMMITTEE % TOTAL 24, , , % SALARY EXPENSE (1.00 FTE) 75, , , , % BENEFITS EXPENSE 27, , , , % OTHER INDIRECT EXPENSE 24, , , , % TOTAL 126, , , , % TOTAL ALL EXPENSES: 151, , , , % NET INCOME (LOSS): (151,443.00) (7,033.02) (89,299.70)

16 LICENSING & MEMBERSHIP RECORDS STATUS CERTIFICATE FEES 22, , , , % RULE 9/LEGAL INTERN FEES 11, , (1,650.00) % INVESTIGATION FEES 20, , , (2,500.00) % PRO HAC VICE 210, , , (88,419.00) % MEMBER CONTACT INFORMATION 21, , , (1,163.63) % PHOTO BAR CARD SALES % TOTAL 284, , , (90,521.02) % DEPRECIATION 11, , , (1,163.00) % POSTAGE 31, , % LICENSING FORMS 3, , % TOTAL 45, , , % SALARY EXPENSE (4.65 FTE) 410, , , (5,720.78) % BENEFITS EXPENSE 136, , , , % OTHER INDIRECT EXPENSE 112, , , , % TOTAL 660, , , , % TOTAL ALL EXPENSES: 706, , , , % NET INCOME (LOSS): (422,090.00) (27,732.38) (328,666.52)

17 LIMITED LICENSE LEGAL TECHNICIAN PROGRAM TOTAL STAFF TRAVEL/PARKING % LLLT BOARD 17, , (1,346.95) % LLLT OUTREACH 8, , , % TOTAL 25, , , % SALARY EXPENSE (1.75 FTE) 142, , , (5,516.92) % BENEFITS EXPENSE 49, , , , % OTHER INDIRECT EXPENSE 42, , , , % TOTAL 234, , , , % TOTAL ALL EXPENSES: 260, , , , % NET INCOME (LOSS): (260,001.00) (23,537.49) (255,128.50)

18 LIMITED PRACTICE OFFICERS TOTAL LPO BOARD 3, , % TOTAL 3, , % SALARY EXPENSE (1.16 FTE) 97, , , (170.29) % BENEFITS EXPENSE 33, , , % OTHER INDIRECT EXPENSE 28, , , , % TOTAL 159, , , , % TOTAL ALL EXPENSES: 162, , , , % NET INCOME (LOSS): (162,464.00) (15,656.13) (160,089.87)

19 MANDATORY CONTINUING LEGAL EDUCATION ACCREDITED PROGRAM FEES 282, , , (16,950.00) % FORM 1 LATE FEES 100, , , (41,085.00) % MEMBER LATE FEES 203, (8,275.00) 201, , % ANNUAL ACCREDITED SPONSOR FEES 27, , (2,750.00) % ATTENDANCE FEES 60, , , , % ATTENDANCE LATE FEES 60, , , (10,910.00) % COMITY CERTIFICATES 29, , % TOTAL 761, , , (59,413.00) % DEPRECIATION 235, , , (5,713.00) % STAFF MEMBERSHIP DUES % MCLE BOARD 2, , % TOTAL 238, , , (4,569.06) % SALARY EXPENSE (4.80 FTE) 311, , , (4,910.84) % BENEFITS EXPENSE 113, , , , % OTHER INDIRECT EXPENSE 115, , , , % TOTAL 540, , , , % TOTAL ALL EXPENSES: 778, , , % NET INCOME (LOSS): (17,768.00) (17,470.01) 41,896.65

20 MEMBER ASSISTANCE PROGRAM DIVERSIONS 10, , , (2,080.00) % LAP GROUPS REVENUE (515.00) TOTAL 10, , , (2,595.00) % PUBLICATIONS PRODUCTION % STAFF MEMBERSHIP DUES % CONFERENCE CALLS % PROF LIAB INSURANCE % TOTAL 1, , % SALARY EXPENSE (0.87 FTE) 79, , , (838.21) % BENEFITS EXPENSE 31, , , , % OTHER INDIRECT EXPENSE 21, , , , % TOTAL 132, , , , % TOTAL ALL EXPENSES: 134, , , , % NET INCOME (LOSS): (124,243.00) (8,986.68) (115,797.13)

21 MEMBERSHIP BENEFITS MP3 SALES , (1,421.00) DIGITAL VIDEO SALES , (5,194.00) SEMINAR REVENUE-OTHER - - 4, (4,500.00) TOTAL , (11,115.00) LEGAL LUNCHBOX COURSEBOOK PRODUCTION % LEGAL LUNCHBOX SPEAKERS & PROGRAM 1, , % WSBA CONNECTS 46, , , , % CASEMAKER 75, , , % TOTAL 123, , , , % 23, , , (399.71) % SALARY EXPENSE (0.40 FTE) 9, , (165.23) % BENEFITS EXPENSE 9, , % OTHER INDIRECT EXPENSE TOTAL 42, , , % TOTAL ALL EXPENSES: 166, , , , % NET INCOME (LOSS): (166,568.00) (13,538.70) (146,652.33)

22 MENTORSHIP PROGRAM TOTAL STAFF TRAVEL/PARKING 2, , % SUBSCRIPTIONS (16.50) % CONFERENCE CALLS % MENTORSHIP PROGRAM EXPENSES 2, , % RECEPTION/FORUM EXPENSE 6, , % TOTAL 11, , , % SALARY EXPENSE (0.90 FTE) 61, , , , % BENEFITS EXPENSE 22, , , (63.22) % OTHER INDIRECT EXPENSE 21, , , , % TOTAL 106, , , , % TOTAL ALL EXPENSES: 117, , , , % NET INCOME (LOSS): (117,618.00) (9,205.08) (109,855.36)

23 NEW MEMBER PROGRAM NMP PRODUCT SALES 15, , , (71,697.05) % SPONSORSHIPS 1, , % SEMINAR REGISTRATIONS 20, , (22,993.21) % TRIAL ADVOCACY PROGRAM 17, , , % TOTAL 53, , , (89,917.51) % YLL SECTION PROGRAM 1, , % CLE COMPS 1, , % STAFF TRAVEL/PARKING 2, , % STAFF MEMBERSHIP DUES (40.00) % ONLINE EXPENSES 2, , % SEMINAR BROCHURES 1, , % SPEAKERS & PROGRAM DEVELOPMENT 1, , % NEW LAWYER OUTREACH EVENTS 3, , % NEW LAWYERS COMMITTEE 15, , , , % OPEN SECTIONS NIGHT 3, , (2,176.87) % TRIAL ADVOCACY PROGRAM 2, , (257.17) % SCHOLARSHIPS/DONATIONS/GRANT 2, , % TOTAL 35, , , , % SALARY EXPENSE (2.20 FTE) 152, , , , % BENEFITS EXPENSE 56, , , (518.98) % OTHER INDIRECT EXPENSE 53, , , , % TOTAL 262, , , , % TOTAL ALL EXPENSES: 298, , , , % NET INCOME (LOSS): (245,129.00) (24,094.53) (134,503.40)

24 NORTHWEST LAWYER ROYALTIES - - 1, (1,148.80) DISPLAY ADVERTISING 400, , , , % SUBSCRIPT/SINGLE ISSUES % CLASSIFIED ADVERTISING 100, , , (89,942.67) % GEN ANNOUNCEMENTS 15, , , , % PROF ANNOUNCEMENTS 23, , , , % TOTAL 538, , , (39,409.04) % BAD DEBT EXPENSE 6, , (532.00) 6, % POSTAGE 89, , , , % PRINTING, COPYING & MAILING 250, , , , % DIGITAL/ONLINE DEVELOPMENT 10, , , , % GRAPHICS/ARTWORK 3, , % OUTSIDE SALES EXPENSE 75, , , (4,428.90) % EDITORIAL ADVISORY COMMITTEE % TOTAL 434, , , , % SALARY EXPENSE (1.80 FTE) 129, , , % BENEFITS EXPENSE 52, , , , % OTHER INDIRECT EXPENSE 43, , , , % TOTAL 225, , , , % TOTAL ALL EXPENSES: 659, , , , % NET INCOME (LOSS): (121,357.00) 17, (16,961.78)

25 OFFICE OF GENERAL COUNSEL COPY FEES (519.65) TOTAL (519.65) DEPRECIATION % STAFF TRAVEL/PARKING 3, , % STAFF MEMBERSHIP DUES 1, , % COURT RULES COMMITTEE 4, , , % DISCIPLINE ADVISORY ROUNDTABLE 1, , % CUSTODIANSHIPS 2, , , % LITIGATION EXPENSES (65.60) TOTAL 13, , , % SALARY EXPENSE (5.41 FTE) 507, , , , % BENEFITS EXPENSE 172, , , , % OTHER INDIRECT EXPENSE 131, , , , % TOTAL 811, , , , % TOTAL ALL EXPENSES: 824, , , , % NET INCOME (LOSS): (824,591.00) (52,556.77) (713,755.92)

26 OFFICE OF GENERAL COUNSEL - DISCIPLINARY BOARD TOTAL DIRECT EXPENSE: STAFF MEMBERSHIP DUES % DISCIPLINARY BOARD EXPENSES 10, , , % CHIEF HEARING OFFICER 33, , , , % HEARING OFFICER EXPENSES 3, , (19.90) % HEARING OFFICER TRAINING 2, , % OUTSIDE COUNSEL 55, , , , % DISCIPLINARY SELECTION PANEL (321.66) TOTAL 103, , , , % SALARY EXPENSE (1.60 FTE) 119, , , , % BENEFITS EXPENSE 45, , , , % OTHER INDIRECT EXPENSE 38, , , , % TOTAL 203, , , , % TOTAL ALL EXPENSES: 306, , , , % NET INCOME (LOSS): (306,846.00) (20,975.60) (275,802.59)

27 OUTREACH & ENGAGEMENT TOTAL DIRECT EXPENSE: STAFF TRAVEL/PARKING % STAFF MEMBERSHIP DUES % CONFERENCE CALLS % ABA DELEGATES 4, , , (521.83) % ANNUAL CHAIR MEETINGS (24.09) % JUDICIAL RECOMMENDATIONS COMMITTEE 4, , % BOG ELECTIONS 6, , (188.29) % BAR OUTREACH 5, , , % PROFESSIONALISM % TOTAL 22, , , , % SALARY EXPENSE (2.83 FTE) 218, , , (7,120.88) % BENEFITS EXPENSE 77, , , % OTHER INDIRECT EXPENSE 68, , , , % TOTAL 364, , , (2,374.69) % TOTAL ALL EXPENSES: 387, , , , % NET INCOME (LOSS): (387,527.00) (37,704.83) (385,480.94)

28 PRACTICE MANAGEMENT ASSISTANCE ROYALTIES 15, , (26,259.27) % LAW OFFICE IN A BOX SALES (45.00) TOTAL 15, , (26,304.27) % DIRECT EXPENSE: STAFF TRAVEL/PARKING 2, , % STAFF MEMBERSHIP DUES % CONFERENCE CALLS (21.62) % LIBRARY MATERIALS/RESOURCES 1, % WSBA MEMBER BENEFITS OPEN HOUSE 2, , % TOTAL 5, , , % SALARY EXPENSE (1.50 FTE) 128, , , , % BENEFITS EXPENSE 43, , , % OTHER INDIRECT EXPENSE 36, , , , % TOTAL 208, , , , % TOTAL ALL EXPENSES: 214, , , , % NET INCOME (LOSS): (199,142.00) (16,237.30) (162,000.27)

29 PRACTICE OF LAW BOARD TOTAL TRANSLATION SERVICES % PRACTICE OF LAW BOARD 15, , , (3,208.22) % TOTAL 15, , , (3,008.22) % SALARY EXPENSE (0.65 FTE) 66, , , (349.32) % BENEFITS EXPENSE 21, , , , % OTHER INDIRECT EXPENSE 15, , , % TOTAL 103, , , , % TOTAL ALL EXPENSES: 118, , , (973.43) % NET INCOME (LOSS): (118,633.00) (11,131.29) (119,606.43)

30 PROFESSIONAL RESPONSIBILITY PROGRAM TOTAL STAFF TRAVEL/PARKING 1, , (1,171.22) % STAFF MEMBERSHIP DUES % CPE COMMITTEE 4, , (1,450.38) % TOTAL 6, , , (2,487.60) % SALARY EXPENSE (1.89 FTE) 169, , , , % BENEFITS EXPENSE 62, , , , % OTHER INDIRECT EXPENSE 45, , , , % TOTAL 278, , , , % TOTAL ALL EXPENSES: 284, , , , % NET INCOME (LOSS): (284,923.00) (22,691.47) (268,643.83)

31 PUBLIC SERVICE PROGRAMS DONATIONS & GRANTS 95, , (7,500.00) % PSP PRODUCT SALES 10, , , % TOTAL 105, , (1,141.00) % DONATIONS/SPONSORSHIPS/GRANTS 207, , , , % POSTAGE % PRINTING & COPYING % STAFF TRAVEL/PARKING 2, , % CONFERENCE CALLS % PRO BONO & PUBLIC SERVICE COMMITTEE 2, , % PUBLIC SERVICE EVENTS AND PROJECTS 11, , , % TOTAL 224, , , , % SALARY EXPENSE (1.77 FTE) 136, , , , % BENEFITS EXPENSE 48, , , , % OTHER INDIRECT EXPENSE 42, , , , % TOTAL 227, , , , % TOTAL ALL EXPENSES: 452, , , , % NET INCOME (LOSS): (347,092.00) (37,468.99) (293,708.25)

32 PUBLICATION & DESIGN SERVICES TOTAL IMAGE LIBRARY 4, , % TOTAL 4, , % SALARY EXPENSE (1.39 FTE) 90, , , (3,690.77) % BENEFITS EXPENSE 34, , , , % OTHER INDIRECT EXPENSE 33, , , , % TOTAL 158, , , (745.72) % TOTAL ALL EXPENSES: 162, , , (745.72) % NET INCOME (LOSS): (162,381.00) (14,940.17) (163,126.72)

33 SECTIONS ADMINISTRATION REIMBURSEMENTS FROM SECTIONS 308, , , , % TOTAL 308, , , , % STAFF TRAVEL/PARKING 1, % SUBSCRIPTIONS (72.00) % CONFERENCE CALLS % MISCELLANEOUS % SECTION/COMMITTEE CHAIR MTGS 2, , % DUES STATEMENTS 6, , % TOTAL 10, , , % SALARY EXPENSE (4.00 FTE) 266, , , , % BENEFITS EXPENSE 100, , , , % OTHER INDIRECT EXPENSE 97, , , , % TOTAL 464, , , , % TOTAL ALL EXPENSES: 475, , , , % NET INCOME (LOSS): (167,058.00) (37,481.58) (144,197.64)

34 TECHNOLOGY TOTAL CONSULTING SERVICES 110, , , , % STAFF TRAVEL/PARKING 2, , % STAFF MEMBERSHIP DUES % TELEPHONE 24, , , , % COMPUTER HARDWARE 29, , , (4,371.46) % COMPUTER SOFTWARE 29, , , % HARDWARE SERVICE & WARRANTIES 47, , , , % SOFTWARE MAINTENANCE & LICENSING 270, , , , % TELEPHONE HARDWARE & MAINTENANCE 26, , , , % COMPUTER SUPPLIES 34, , , , % THIRD PARTY SERVICES 74, , , , % TRANSFER TO INDIRECT EXPENSES (645,660.00) (73,773.13) (489,470.05) (156,189.95) 75.81% TOTAL SALARY EXPENSE (12.10 FTE) 1,036, , ,012, , % BENEFITS EXPENSE 355, , , , % CAPITAL LABOR & OVERHEAD (194,000.00) (8,007.36) (109,943.48) (84,056.52) 56.67% OTHER INDIRECT EXPENSE 293, , , , % TOTAL 1,491, , ,527, (35,445.78) % TOTAL ALL EXPENSES: 1,491, , ,527, (35,445.78) % NET INCOME (LOSS): (1,491,590.00) (130,859.29) (1,527,035.78)

35 CONTINUING LEGAL EDUCATION (CLE) SEMINAR REGISTRATIONS 864, , , (59,330.98) % SEMINAR-EXHIB/SPNSR/ETC 29, , , (6,670.00) % SHIPPING & HANDLING 1, % COURSEBOOK SALES 17, , , , % MP3 AND VIDEO SALES 950, , , % TOTAL 1,862, , ,921, (58,964.22) % COURSEBOOK PRODUCTION 4, , , % POSTAGE - FLIERS/CATALOGS 30, , , , % POSTAGE - MISC./DELIVERY 2, , % DEPRECIATION 10, , , % ONLINE EXPENSES 82, , , % ACCREDITATION FEES 3, , (2,225.00) % SEMINAR BROCHURES 55, , , % FACILITIES 250, , , , % SPEAKERS & PROGRAM DEVELOP 58, , , , % SPLITS TO SECTIONS 51, , , (7,820.38) % SPLITS TO CO-SPONSORS 7, , % HONORARIA 10, , % CLE SEMINAR COMMITTEE % BAD DEBT EXPENSE % STAFF TRAVEL/PARKING 3, , (3,015.35) % STAFF MEMBERSHIP DUES 1, , % SUPPLIES 2, , % COST OF SALES - COURSEBOOKS 1, % A/V DEVELOP COSTS (RECORDING) 1, % SHIPPING SUPPLIES % POSTAGE & DELIVERY-COURSEBOOKS 2, , % STAFF TRAVEL/PARKING - - 1, (1,396.04) MISCELLANEOUS % TOTAL 577, , , , % SALARY EXPENSE (9.94 FTE) 641, , , (19,227.70) % BENEFITS EXPENSE 244, , , (1,417.94) % OTHER INDIRECT EXPENSE 241, , , , % TOTAL 1,128, , ,134, (6,651.63) % TOTAL ALL EXPENSES: 1,705, , ,620, , % NET INCOME (LOSS): 156, , ,737.99

36 DESKBOOKS SHIPPING & HANDLING 4, , , % DESKBOOK SALES 100, , , , % SECTION PUBLICATION SALES 6, , , % CASEMAKER ROYALTIES 60, , , , % TOTAL 170, , , , % COST OF SALES - DESKBOOKS 70, , , , % COST OF SALES - SECTION PUBLICATION 1, % SPLITS TO SECTIONS 2, , (784.55) % DESKBOOK ROYALTIES 1, % SHIPPING SUPPLIES % POSTAGE & DELIVER-DESKBOOKS 3, , % FLIERS/CATALOGS 5, , % POSTAGE - FLIERS/CATALOGS 2, , % COMPLIMENTARY BOOK PROGRAM 2, , % OBSOLETE INVENTORY (842.50) BAD DEBT EXPENSE % RECORDS STORAGE - OFF SITE 7, , % STAFF MEMBERSHIP DUES % MISCELLANEOUS % TOTAL 94, , , , % SALARY EXPENSE (2.15 FTE) 140, , , (1,047.38) % BENEFITS EXPENSE 53, , , (575.95) % OTHER INDIRECT EXPENSE 52, , , , % TOTAL 246, , , , % TOTAL ALL EXPENSES: 341, , , , % NET INCOME (LOSS): (171,008.00) (16,635.35) (182,195.31)

37 CLIENT PROTECTION FUND CPF RESTITUTION 3, , (25,255.34) % CPF MEMBER ASSESSMENTS 982, , , (13,335.80) % INTEREST INCOME 7, , , (37,661.68) % TOTAL 992, , ,068, (76,252.82) % BANK FEES - WELLS FARGO 1, (59.66) (957.11) 1, % GIFTS TO INJURED CLIENTS 400, , , (517,051.21) % CPF BOARD EXPENSES 2, , % TOTAL 403, , , (514,834.40) % SALARY EXPENSE (1.35 FTE) 95, , , (4,268.06) % BENEFITS EXPENSE 35, , , % OTHER INDIRECT EXPENSE 32, , , , % TOTAL 163, , , (1,415.82) % TOTAL ALL EXPENSES: 566, , ,083, (516,250.22) % NET INCOME (LOSS): 425, (810,218.99) (14,310.40)

38 MANAGEMENT OF WESTERN STATES BAR CONFERENCE (NO WSBA FUNDS) REGISTRATION REVENUE 25, , , % OTHER ACTIVITIES REGISTRATION REVENUE 13, , , % WESTERN STATES BAR MEMBERSHIP DUES 2, , % SPONSORSHIPS 9, , , % TOTAL 49, , , % FACILITIES 40, , (8,916.53) % SPEAKERS & PROGRAM DEVELOPMENT 1, % BANK FEES % WSBC PRESIDENT TRAVEL % OPTIONAL ACTIVITIES EXPENSE 1, , (219.91) % MARKETING EXPENSE (164.29) % STAFF TRAVEL/PARKING 2, , % TOTAL 46, , (7,481.85) % TOTAL TOTAL ALL EXPENSES: 46, , (7,481.85) % NET INCOME (LOSS): 3, (11,291.85)

39 SECTIONS OPERATIONS SECTION DUES 484, , , , % SEMINAR PROFIT SHARE 78, , , , % INTEREST INCOME 1, , , (18,467.43) % PUBLICATIONS REVENUE 4, , (1,316.17) % OTHER 44, , , (5,646.34) % TOTAL 613, , , (4,954.27) % DIRECT EXPENSES OF SECTION ACTIVITIES 584, , , , % REIMBURSEMENT TO WSBA FOR INDIRECT EXPENSES 318, , , , % TOTAL 903, , , , % NET INCOME (LOSS): (290,152.05) 19, (37,384.05)

40 SALARIES 11,450, , ,352, , % ALLOWANCE FOR OPEN POSITIONS (120,000.00) - - (120,000.00) 0.00% TEMPORARY SALARIES 95, , , (6,299.26) % CAPITAL LABOR & OVERHEAD (194,000.00) (8,007.36) (109,943.48) (84,056.52) 56.67% EMPLOYEE ASSISTANCE PLAN 4, , % EMPLOYEE SERVICE AWARDS 2, , % FICA (EMPLOYER PORTION) 862, , , , % L&I INSURANCE 47, , , , % MEDICAL (EMPLOYER PORTION) 1,445, , ,470, (25,630.56) % RETIREMENT (EMPLOYER PORTION) 1,439, , ,396, , % TRANSPORTATION ALLOWANCE 118, , , % UNEMPLOYMENT INSURANCE 108, , , , % STAFF DEVELOPMENT-GENERAL 6, , , , % TOTAL SALARY & BENEFITS EXPENSE: 15,266, ,267, ,273, (6,357.80) % WORKPLACE BENEFITS 39, , , (5,112.75) % HUMAN RESOURCES POOLED EXP 120, , , % MEETING SUPPORT EXPENSES 10, , , (2,896.98) % RENT 1,750, , ,746, , % PERSONAL PROP TAXES-WSBA 11, , , (5,628.62) % FURNITURE, MAINT, LH IMP 35, (8,486.49) 28, , % OFFICE SUPPLIES & EQUIPMENT 46, , , (2,016.74) % FURN & OFFICE EQUIP DEPRECIATION 51, , , , % COMPUTER HARDWARE DEPRECIATION 57, , , , % COMPUTER SOFTWARE DEPRECIATION 154, , , , % INSURANCE 140, , , % PROFESSIONAL FEES-AUDIT 35, , , % PROFESSIONAL FEES-LEGAL 50, , , (115,619.68) % TELEPHONE & INTERNET 49, , , , % POSTAGE - GENERAL 42, , , , % RECORDS STORAGE 40, , , (1,965.00) % STAFF TRAINING 92, , , % BANK FEES 35, , , , % PRODUCTION MAINTENANCE & SUPPLIES 25, , , % COMPUTER POOLED EXPENSES 645, , , , % TOTAL OTHER 3,427, , ,226, , % TOTAL 18,694, ,576, ,499,831.17

41 FISCAL CURRENT YEAR TO REMAINING 2018 BUDGET MONTH DATE BALANCE SUMMARY PAGE LICENSE FEES 15,068, ,310, ,409, (341,008.08) ACCESS TO JUSTICE (311,034.00) (30,425.72) (296,174.07) (14,859.93) ADMINISTRATION (1,029,819.00) (101,104.64) (946,185.65) (83,633.35) ADMISSIONS/BAR EXAM 146, (16,107.28) 135, , BOARD OF GOVERNORS (802,807.00) (77,320.49) (814,690.53) 11, COMMUNICATIONS (592,651.00) (62,662.84) (580,068.83) (12,582.17) CONFERENCE & BROADCAST SERVICES (740,933.00) (68,423.34) (751,698.96) 10, DISCIPLINE (5,601,229.00) (468,019.48) (5,502,861.96) (98,367.04) DIVERSITY (345,401.00) (31,980.10) (328,141.32) (17,259.68) FOUNDATION (168,653.00) (13,853.48) (155,074.78) (13,578.22) HUMAN RESOURCES (271,830.00) (32,106.97) (380,715.43) 108, LAP (124,243.00) (8,986.68) (115,797.13) (8,445.87) LEGISLATIVE (151,443.00) (7,033.02) (89,299.70) (62,143.30) LICENSING AND MEMBERSHIP (422,090.00) (27,732.38) (328,666.52) (93,423.48) LIMITED LICENSE LEGAL TECHNICIAN (260,001.00) (23,537.49) (255,128.50) (4,872.50) LIMITED PRACTICE OFFICERS (162,464.00) (15,656.13) (160,089.87) (2,374.13) MANDATORY CLE ADMINISTRATION (17,768.00) (17,470.01) 41, (59,664.65) MEMBER BENEFITS (166,568.00) (13,538.70) (146,652.33) (19,915.67) MENTORSHIP PROGRAM (117,618.00) (9,205.08) (109,855.36) (7,762.64) NEW MEMBER PROGRAM (245,129.00) (24,094.53) (134,503.40) (110,625.60) NW LAWYER (121,357.00) 17, (16,961.78) (104,395.22) OFFICE OF GENERAL COUNSEL (824,591.00) (52,556.77) (713,755.92) (110,835.08) OGC-DISCIPLINARY BOARD (306,846.00) (20,975.60) (275,802.59) (31,043.41) OUTREACH & ENGAGEMENT (387,527.00) (37,704.83) (385,480.94) (2,046.06) PRACTICE OF LAW BOARD (118,633.00) (11,131.29) (119,606.43) PRACTICE MANAGEMENT ASSISTANCE (199,142.00) (16,237.30) (162,000.27) (37,141.73) PROFESSIONAL RESPONSIBILITY PROGRAM (284,923.00) (22,691.47) (268,643.83) (16,279.17) PUBLICATION & DESIGN SERVICES (162,381.00) (14,940.17) (163,126.72) PUBLIC SERVICE PROGRAMS (347,092.00) (37,468.99) (293,708.25) (53,383.75) LAW CLERK PROGRAM (4,028.00) (11,170.21) 11, (15,133.34) SECTIONS ADMINISTRATION (167,058.00) (37,481.58) (144,197.64) (22,860.36) TECHNOLOGY (1,491,590.00) (130,859.29) (1,527,035.78) 35, CLE - PRODUCTS 736, , , , CLE - SEMINARS (580,239.00) 2, (427,418.16) (152,820.84) SECTIONS OPERATIONS (290,152.05) 19, (37,384.05) (252,768.00) DESKBOOKS (171,008.00) (16,635.35) (182,195.31) 11, CLIENT PROTECTION FUND 425, (810,218.99) (14,310.40) 439, WESTERN STATES BAR CONFERENCE (No WSBA Funds) 3, (11,291.85) 14, INDIRECT EXPENSES (18,694,530.00) (1,576,240.78) (18,499,831.17) (194,698.83) TOTAL OF ALL 19,302, ,471, ,012, ,290, NET INCOME (LOSS) (608,209.05) (894,807.05) 487,663.58

42 Analysis of Cash Investments As of September 30, 2018 Checking & Savings Accounts General Fund Checking Bank Account Amount Wells Fargo General $ 589,120 Total Investments Rate Amount Wells Fargo Money Market 2.02% $ 1,839,082 UBS Financial Money Market 2.06% $ 1,053,765 Morgan Stanley Money Market 1.97% $ 26,141 Merrill Lynch Money Market 2.09% $ 1,913,208 Long Term Investments Varies $ 3,270,193 Short Term Investments Varies $ 500,000 General Fund Total $ 9,191,509 Client Protection Fund Checking Bank Amount Wells Fargo $ 798,155 Investments Rate Amount Wells Fargo Money Market 2.02% $ 3,286,476 Morgan Stanley Money Market 1.97% $ 104,080 Wells Fargo Investments Varies $ - Lawyers' Fund for Client Protection Total $ 4,188,711 Grand Total Cash & Investments $ 13,380,220

43 Analysis of Cash Investments As of September 30, 2018 Long Term Investments- General Fund UBS Financial Long Term Investments Value as of 9/30/2018 Nuveen 3-7 year Municipal Bond Portfolio $ 306, Morgan Stanley Long Term Investments Value as of 9/30/2018 Lord Abbett Short Term Duration Income Fund $ 789, Guggenheim Total Return Bond Fund $ 1,097, Virtus Multi-Sector Short Term Bond Fund $ 1,076, $ 2,963, Total Long Term Investments- General Fund 3,270, Short Term Investments- General Fund Interest Maturity Bank Rate Yield Term Date Amount Wahington Federal Interest 1.65% 1.65% 240 days 10/12/ , BNY Mellon 1.65% 1.65% 270 Days 10/30/ , Total Short Term Investments- General Fund 500, Client Protection Fund Interest Term Maturity Bank Rate Yield Mths Date Amount Total CPF -