Audit Report

This is the statement of support, revenues, expenses, and changes in the fund balances of the Linguistic Society for the year ending 30 September 2001. a copy of the financial statements is available from the Secretariat.

Statement of Financial Position

ASSETS 30 September 2000 30 September 2001
Current Assets:    
Cash and equivalents
$ 288,020
$ 239,986
Investments
1,518,435
984,073
Accounts receivable
4,550
4,615
Prepaid expenses
7,613
6,421
Total current assets
1,818,618
1,235,095
     
Fixed Assets:    
Building
137,440
137,440
Property Improvements
4,535
4,535
Furniture and fixtures
29,674
31,259
Less: accumulated depreciation
(107,375)
(115,5850
Net fixed assets
64,274
57,649
 
Total assets
$1,882,892
$1,292,744
     
LIABILITIES AND NET ASSETS    
Current liabilities:    
Accounts payable
$ 27,878
$ 24,566
Accrued expenses
14,846
18,631
Deferred revenue - current portion
86,828
79,641
Total current liabilities
129,552
122,838
     
Long-term liabilities:    
Deferred revenue - long term
54,977
58,334
 
Total liabilities
184,529
181,172
     
Net assets    
Unrestricted:    
Undesignated
61,510
(49,164)
Designated
1,263,410
871,835
Total unrestricted
1,324,920
822,671
Temporarily restricted
373,443
288,901
Total net assets
$1,698,363
$1,111,572
 
Total liabilities and net assets
$1,882,892
$1,292,744

 

The balances in the restricted funs are as follows with comparative totals for 1997-2000:
 
1997
1998
1999
2000
2001
Fund for Future of Linguistics
$167,207
$164,287
$120,253
$104,982
$34,323
Linguistic Institutes
194,849
195,947
213,355
225,630
213,267
Membership Assistance
16,191
17,109
16,664
17,848
15,151
Committee on Status of Women
3,601
4,043
4,740
3,292
2,700
Child Care Assistance
8,613
9,098
9,158
9,886
10,443
Capital Equipment
5,983
5,203
4,263
3,171
1,833
Linguistics in the Public Sector
9,757
11,949
7,709
4,852
5,633
Endangered Languages Committee
1,068
1,758
Ethnic Diversity Committee
1,714
2,486
Austerlitz Fund
645
Stokoe Fund
355
807
Language in the School Curriculum Cte
500
Total
$407,733
$412,940
$378,493
$373,443
$288,901