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Income incl labor 2014

Income excl labor 2014

Expenses incl labor 2014 Expenses excl labor 2014

In 2014, CEN's income was $88,033 and its expenses were $50,677, resulting in a increase to net assets of $37,290 and a significant decrease to the balance of the non-interest-bearing note payable to CEN's Director for expenses and services.

Income was up $19,981 (29%) year-over-year in 2014. This increase was primarily due to a donation of $39,047 from Founder, Board Member and Director’s, Bob Bortner, in the form of forgiveness towards the note payable. Increases in fundraising income ($16,841 or 368% increase), and corporate contributions ($1,406 or 316% increase) also contributed to the increased income.

Due in large part to Mr. Bortner's donation, CEN achieved two important financial milestones during 2014. First off, the organization’s debt was reduced to more sustainable $593 at year-end, a significant reduction from the year before ($39,048). The second milestone is that due to the reduced debt burden, CEN was able to pay Mr. Bortner $2,215 towards his labor on program activities. This stipend represents a key step in shifting the organization from complete reliance upon volunteer staffing to having paid core staff. This shift will be critical for reducing staff turnover, and operational sustainablity over the long term.

CEN receives a significant portion of revenue in the form of non-monetary, in-kind labor from volunteers (aka "in-kind services"), which is recognized as a corresponding expense. In 2014, the value of in-kind services totaled $43,873, 18% less than the year before. Total expenses decreased 28% in 2014 to $50,677.

The value of volunteer labor skews the share non-program expenses represent of total expenditures because most volunteers are dedicated to administrative and fundraising activities. Not only is this an effective use of most volunteers' talent, but also allows our Director to focus more of his time on program-related activities. Including the value of volunteer labor, our non-program (admistratve and fundraising) expenses comprised 76% of our total expenses in 2014.

Excluding the expenses related to the in-kind donation of labor, however, only 20% of total expenses were administrative and fundraising -resulting in 80% of expenses being spent on programs. We feel this is a much more appropriate measure of our success using donor support responsibly because it more accurately reflects the value of the expenses for which monetary donations are spent.



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