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 2002. A copy of the financial statements is available from the Secretariat.

Statement of Financial Position

ASSETS 30 September 2001 30 September 2002
Current Assets:    
Cash and equivalents
$ 239,986
$ 212,196
Investments
984,073
733,821
Accounts receivable
4,615
2,259
Prepaid expenses
6,421
6,341
Total current assets
1,235,095
954,617
   
Fixed Assets:  
Building
137,440
137,440
Property Improvements
4,535
4,535
Furniture and fixtures
31,259
24,979
Less: accumulated depreciation
(115,585)
(117,415)
Net fixed assets
57,649
49,539
 
Total assets
$1,292,744
$1,004,156
   
LIABILITIES AND NET ASSETS  
Current liabilities:  
Accounts payable
$ 24,566
$ 31,872
Accrued expenses
18,631
21,105
Deferred revenue - current portion
79,641
87,878
Total current liabilities
122,838
140,855
   
Long-term liabilities:  
Deferred revenue - long term
58,334
54,065
 
Total liabilities
181,172
194,920
   
Net assets  
Unrestricted:  
Undesignated
(49,164)
(150,072)
Designated
871,835
738,440
Total unrestricted
822,671
588,368
Temporarily restricted
288,901
220,868
Total net assets
$1,111,572
809,236
 
Total liabilities and net assets
$1,292,744
$1,004,156

 

The balances in the restricted funds are as follows with comparative totals for 1998-2001:
 
1998
1999
2000
2001
2002
Fund for Future of Linguistics
$164,287
$120,253
$104,982
$34,323
$ (4,077)
Linguistic Institutes
195,947
213,355
225,630
213,267
195,475
Membership Assistance
17,109
16,664
17,848
15,151
12,707
Committee on Status of Women
4,043
4,740
3,292
2,700
3,217
Child Care Assistance
9,098
9,158
9,886
10,443
11,139
Capital Equipment
5,203
4,263
3,171
1,833
1,508
Linguistics in the Public Sector
11,949
7,709
4,852
5,633
7,800
Endangered Languages Committee
1,068
1,758
3,409
Ethnic Diversity Committee
1,714
2,486
2,817
Austerlitz Fund
645
Stokoe Fund
355
807
1,973
Language in the School Curriculum Cte
500
500
Total
$412,940
$378,493
$373,443
$288,901
$220,868