Financial reporting
The monthly package the treasurer and president receive by the 10th, in ACE's own chart of accounts, on an accrual basis, as of July 31, 2026. Every report is a live sample with its own address, and the reports tie to each other: the cash on the balance sheet is the cash on the Accounts report, the deferred liabilities are computed from the member and registration records, and the restricted-fund donations feed the statement of activities.
Statement of Activities (excerpt) · Jan-Jul 2026 vs FY2026 budget
ACE's approved operating budget, on an accrual basis, at the July 31, 2026 year-to-date point. Period-to-date, year-to-date, prior year, budget and variance, exactly as RFP 2.H specifies. Variance is shown as favorable, or (unfavorable) in parentheses, so under-spending an expense reads as a positive number. Lines marked live are computed from the donation ledger, so they tie to the restricted-funds report.
| Acct | Line | Period | YTD | Prior yr | FY budget | Variance |
|---|---|---|---|---|---|---|
| Operating income | ||||||
| 5001 | Individual membership | $9,583 | $67,083 | $64,720 | $115,000 | $0 |
| 5002 | Family membership | $4,833 | $33,833 | $31,150 | $58,000 | $0 |
| 5004 | Couple membership | $4,667 | $32,667 | $29,430 | $56,000 | $0 |
| 5005 | Corporate membership | $167 | $1,167 | $1,005 | $2,000 | $0 |
| 5007 | Associate membership | $1,333 | $9,333 | $8,505 | $16,000 | $0 |
| 5102 | Archives Fund donations live | $1,016 | $7,110 | $6,540 | $12,000 | $110 |
| 5111 | Preservation Fund donations live | $456 | $3,195 | $9,400 | $8,000 | ($1,472) |
| 5201 | Miscellaneous income | $291 | $2,040 | $8,940 | $3,500 | ($2) |
| 5301 | Merchandise sales | $3,333 | $23,330 | $24,480 | $40,000 | ($3) |
| 5405 | Investment income | $2,333 | $16,333 | $15,290 | $28,000 | $0 |
| 5502 | Publications (back issues) | $167 | $1,167 | $1,670 | $2,000 | $0 |
| Operating expense | ||||||
| 7601 | Association management fees | $5,000 | $35,000 | $34,417 | $60,000 | $0 |
| 7605 | Membership platform (YourMembership) | $708 | $4,958 | $8,318 | $8,500 | $0 |
| 7607 | Fundraising compliance registration | $1,175 | $8,225 | $6,018 | $14,100 | $0 |
| 7204 | Credit card fees | $1,044 | $7,311 | $4,180 | $10,000 | ($1,478) |
| 7201 | Accounting | $454 | $3,179 | $3,062 | $5,450 | $0 |
| 7205 | Legal | $500 | $3,500 | $7,100 | $6,000 | $0 |
| 7210 | Office supplies and printing | $625 | $4,375 | $3,210 | $7,500 | $0 |
| 7220 | Investment fees | $500 | $3,500 | $3,296 | $6,000 | $0 |
| 7801 | Website software | $1,750 | $12,250 | $4,665 | $21,000 | $0 |
| 7320 | Governing and Executive Committee | $4,583 | $32,083 | $30,140 | $55,000 | $0 |
| 7403 | Marketing and IAAPA | $1,448 | $10,135 | $9,820 | $17,375 | $0 |
| 7003 | Archives and preservation programs | $1,667 | $11,667 | $12,240 | $20,000 | $0 |
| 7103 | Charitable contributions (NRCMA, EC) | $1,000 | $7,000 | $4,275 | $12,000 | $0 |
| 7708 | Merchandise cost of goods and operations | $3,104 | $21,730 | $20,110 | $37,250 | ($1) |
| 9014 | RollerCoaster! printing and postage | $4,500 | $31,500 | $30,220 | $54,000 | $0 |
| 9003 | Editorial, layout and coordination | $1,183 | $8,283 | $7,940 | $14,200 | $0 |
| Total operating income | $197,258 | $201,130 | $340,500 | ($1,367) | ||
| Total operating expense | $204,696 | $189,011 | $348,375 | ($1,477) | ||
| Change in net assets | ($7,438) | $12,119 | ($7,875) | ($2,844) | ||
ACE's approved FY2026 budget plans an $11,205 deficit for the full year (a planned draw on reserves); the operating-line excerpt above nets to a smaller deficit, so this modest negative change in net assets is on plan, not a warning. 2027 event registrations are not income here; they are the deferred registration liability on the balance sheet. Line 7605 is ACE's current YourMembership cost; under this proposal it goes to zero.