Operating Budget: Cash income and expenses related to operational activities. Does not include capital income or expenses, endowments or cash reserves, or the value of in-kind donations.
Operating Income Ė CONTRIBUTED
Grants from agencies of the federal government (e.g. National Endowment for the Arts, National Endowment for Humanities).
Grants from Federal Government:
Grants from State Government/Agency:
Grants/appropriations received from state agencies (other than DECD/COA) for operational and programming activities.
Grants from Municipal Government:
Grants/appropriations from city (municipal) and other local government agencies for operational/programming activities.
Contributions from Individuals:
Cash contributions for operational/programming activities. Include memberships.
Cash support from private foundations, trusts and regional arts foundations such as New England Foundation for the Arts (NEFA).
Contributions from Private Foundations:
Cash support from businesses, corporations and corporate foundations.
The contributed portion (for which the ticket buyer did not receive a benefit) of net income from dinners, auctions, raffles and other events conducted for the sole or primary purpose of raising funds for the organizationís activities.
Other Contributed and Indirect:
Income derived from sources not cited above.
Operating Income - EARNED
Admissions & Ticket Sales:
Income derived from the sale of admissions, tickets, subscriptions, etc.
Programs & Services Revenue:
Income derived from classes, workshops, seminars, residencies, and after-school-based programming. Also, income from services outside of core programming.
Facility, Equipment and Other Rentals:
Include income from rental of facility, scenery, costumes, props, sound equipment, etc. Also revenue from parking fees.
Concessions, Gift Shop & Other Sales:
Income derived from catalog and gift shop sales, concessions/restaurant and other merchandise.
Income from ads in printed programs, playbills and on-line.
Revenue from sources not cited above. May include earned income from fundraisers, specifically the portion of ticket sales for which buyers received a benefit.
Salaries/wages for full-time employees (at least 35 hours per week) and part-time employees (less than 35 hours per week).
NON-EMPLOYEE CONTRACTED SERVICES
Payments to firms or persons who provide expertise on contract (not on payroll).
Administrative: Individuals such as executive directors, finance/accounting, legal, marketing, fundraising, human resources, etc.
Programmatic / Artistic: Artistic directors, program managers, curators, conductors, composers, musicians, art instructors, actors, choreographers, designers, musicians, media artists, literary artists, filmmakers, performing artists, instructors, etc.
Technical / Production: Technical directors, wardrobe, lighting and sound crew, stage managers, stagehands, video technicians, exhibit installers, etc.
Other: Security, maintenance, any other that does not fall in above categories
Employee Benefits: Cost for health insurance, pension contributions, wellness programs, etc.
Payroll taxes: Social Security, Medicare, etc. as required under FICA.
Space Rental/Lease & Occupancy Costs: Payments for office space, rehearsal space, theater, hall, parking costs, etc. Also include insurance, property taxes, facility maintenance & security, utilities, janitorial services.
Marketing, Publicity & Advertising: Payments for marketing materials including newspaper, radio and television advertising, printing of brochures, posters. etc.
Supplies & Materials: Office supplies, production materials, raw materials and other items related to administration and programming.
Telecommunications: Payments for telephone, internet use, website development/hosting, software and computers purchases/upgrades.
Postage & Shipping: Postage, mailing services, trucking, shipping & hauling fees
Travel & Meetings: Payments for airfare, mileage, car rental, lodging and meals for employees or visiting artists. Also, costs associated with attending/hosting meetings and professional development, including conference fees.
not included in above categories, i.e., organizational membership dues, subscriptions, royalties, rental of equipment, equipment maintenance and repair, interest charges, etc.
Other expenses: Costs