Estados financieros 2014

ASOCIACIÓN DE RELACIONISTAS PROFESIONALES DE PUERTO RICO FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2014

Carlos M. Rivera – Cuesta, APR – Treasurer, Board of Directors

PO Box 190056 San Juan PR 00919-0056 T. 787.728.3236 F. 787-728-1800

ASOCIACIÓN DE RELACIONISTAS PROFESIONALES DE PUERTO RICO STATEMENT OF FINANCIAL POSITION June 30, 2014

2014 ASSETS Current Assets: Cash and cash equivalents Certificate of Deposit Accounts receivable Other Current Assets

$

Total Current Assets

75,346

Other Assets Furniture and Equipment- Net Investments- (at fair value) TOTAL ASSETS LIABILITIES AND NET ASSETS Current liabilties Accounts payable and accrued expenses Payroll Liabilities

17 40,508 $

115,871

$

9,805 848

TOTAL LIABILITIES

10,653

Net Assets Unrestricted

105,218

TOTAL NET ASSETS TOTAL LIABILITIES AND NET ASSETS

28,869 27,051 19,215 211

105,218 $

115,871

ASOCIACIĂ“N DE RELACIONISTAS PROFESIONALES DE PUERTO RICO STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED JUNE 30, 2014

Unrestricted Net Assets REVENUE Membership Dues Convention Excel Members Activities Education Program Interest Income Dividend Income Unrealized Gain (Loss) on Investments TOTAL REVENUE

$

$

40,765 104,715 2,950 450 5,180 106 2,912 (14,628) 142,449

EXPENSES Convention

Excel

Education

Members Activities

Administrative

TOTAL

Advertising $ Audiovisual, Music and Entertainment Awards and Recognition Bad Debt Expense Bank Charge Contribution Depreciation Expense Dues and Subscriptions Employee Benefits Food and Catering Hotel Facility Insurance Membership Life Insurance Miscellaneous Expenses Office and Supplies Expenses Payroll Expenses Postage and Delivery Professional Fees Telephone Expense Travel Expenses Utilities Wages Web Assistance and Maintenance

$ $ 375 11,823 3,144 815 1,201 1,196 47,335 1,000 403 1,041 300 3,480 5,490 -

$ 850 1,327 -

$ 4,601 -

5,483 $ 6,686 2,744 200 408 1,113 1,901 520 1,952 1,442 1,606 860 939 644 18,634 3,034 2,034 1,500 12,810 1,372

5,483 17,649 3,144 6,686 2,744 200 408 1,113 2,716 4,243 47,335 1,952 1,442 2,606 860 1,342 1,986 22,114 3,034 2,034 1,500 18,300 1,372

$

61,139 $ 16,463 $

2,177 $

4,601 $

65,881 $

150,261

Decrease in Net Assets

(7,812)

Net Assets, beginning of year Net Assets, end of year

113,030 $

105,218

ASOCIACIÓN DE RELACIONISTAS PROFESIONALES DE PUERTO RICO CURRENT REVENUES COMPARED TO PRIOR YEAR FISCAL FIGURES FOR THE FISCAL YEAR ENDED JUNE 30, 2014

2014

2013

Change

$ 40,765

$ 66,700

$ (25,935)

107,665

66,556

450

530

5,180

60

5,120

(11,611)

(192)

(11,419)

REVENUE: Membership Dues Convention - (Include Excel) Social Events Education Program Investment Income (Loss) TOTAL REVENUE

$ 142,449

$ 133,654

41,109 (80)

$

8,795

ASOCIACIĂ“N DE RELACIONISTAS PROFESIONALES DE PUERTO RICO CURRENT EXPENSES COMPARED TO PRIOR YEAR FISCAL FIGURES FOR THE FISCAL YEAR ENDED JUNE 30, 2014

2014 EXPENSES: Advertising Audiovisual, Music and Entertainment Awards and Recognition Bad Debt Expense Bank Charge Contribution Depreciation Expense Dues and Subscriptions Employee Allowance Food and Catering Hotel Facility Insurance Membership Life Insurance Miscellaneous Expenses Office and Supplies Expenses Other Taxes Payroll Expenses Postage and Delivery Professional Fees Rent Telephone Expense Travel Expenses Utilities Wages Web Assistance and Maintenance Interest Expense TOTAL EXPENSES

$

5,483 17,649 3,144 6,686 2,744 200 408 1,113 2,716 4,243 47,335 1,952 1,442 2,606 860 1,342 1,986 22,114 3,034 2,034 1,500 18,300 1,372 -

$ 150,261

$

2013

Change

1,901 5,916 6,670 1,817 488 408 1,044 1,100 27,821 12,000 259 1,871 2,499 1,868 35 482 711 21,928 150 2,553 1,201 1,625 3,750 1,272 873

$ 5,483 15,748 (2,772) 16 927 (288) (1) 69 1,616 (23,578) 35,335 1,693 (430) 107 (1,008) (35) 860 1,275 186 (150) 481 833 (125) 14,550 100 (873)

$ 100,242

$ 50,019