2007-08 BUDGET VS ACTUAL   2008-09 BUDGET RECOMMENDATION
2007-08 2007-08   2008-09
BUDGET ACTUAL   BUDGET
INCOME  
14000 · INCOME  
14010 · Donations  
14012 · Church Donations  
12101 · Churches to PLCC 10,000.00 12,968.96   10,000.00
14025 · Churches to IBC 135,000.00 119,022.13   130,000.00[1] Increase reflects "5+2" church responses
14026 · Churches to Church Planting 15,000.00   20,826.45   18,000.00
Total 14012 · Church Donations 160,000.00 152,817.54   158,000.00
14040 · Individual Donations 128,141.00   59,388.88   50,332.00[2] After all projected income and expenses are recorded, this is the last amount calculated as to what is needed to balance the budget.
Total 14010 · DONATIONS 288,141.00 212,206.42   208,332.00
14015 · Operations  
12200 · IBC Events  
12103 · Time Share 113,500.00 124,521.01   125,000.00[3] Reflects 14 churches currently participating in TimeShare
12210 · Summer Camps 86,294.00 64,410.00   65,000.00
12220 · Retreats 29,500.00   25,489.75   25,000.00
Total 12200 · IBC Events 229,294.00 214,420.76   215,000.00
12340 · Non-IBC Events  
12345 · Repeat Business 74,000.00 77,959.80   78,000.00
12350 · New Business 16,000.00   18,994.00   6,500.00
Total 12340 · Non-IBC Events 90,000.00 96,953.80   84,500.00[4] Reduction reflects the loss of a previously scheduled rental week of camp.
12355 · Retail Sales 15,000.00   17,024.94   16,280.00
Total 14015 · OPERATIONS 334,294.00 328,399.50   315,780.00
14035 · Other  
14044 · Misc Income 2,000.00 1,437.61   1,200.00
14212 · CD Interest Income 4,700.00   6,238.21   1,500.00
Total 14035 · OTHER 6,700.00   7,675.82   2,700.00
Total 14000 · INCOME  
  TOTAL INCOME 629,135.00   548,281.74   526,812.00  
EXPENSES  
 
15000 · FULL TIME SUPPORT STAFF  
15100 · IBC Transition Director  
15101 · Salary - Transition Direc 24,418.00 24,418.00   25,706.00
15102 · Housing - Transition Direc 31,000.00 31,000.00   31,000.00
15110 · Life Ins - Transition Direc 575.00 575.00   575.00
15120 · Retirement - Trans Direc 9,836.00   9,836.00   10,062.00
Total 15100 · IBC Transition Director 65,829.00 65,829.00   67,343.00[5] Reflects a 2.3% cost of living increase
15300 · IBC Admin Compensation  
15301 · Salary - ADM 42,396.00 42,396.00   43,372.00
15320 · Retirement - ADM 2,739.00   2,739.00   2,801.00
Total 15300 · IBC Admin Comp 45,135.00 45,135.00   46,173.00[6] Reflects a 2.3% cost of living increase
15340 - Part-Time Office Staff  
Total 15340 · PT Office Staff 0.00 280.00   3,200.00[7] This position will serve as summer camp registrar. 
15380 · Office Manager Comp  
15381 · Salary - OM 34,900.00   18,904.20   0.00
Total 15380 · Office Manager Comp 34,900.00 18,904.20   0.00[8] Reduction reflects elimination of full-time office manager position - replaced with 1) summer camp registrar and 2) outsourced accounting services
15900 · Camp Director  
15901 · Salary - Camp Director 37,216.00 37,216.07   38,071.00
15915 · Health Ins - Manager   0.00
15916 · Retirement - Camp Direc 2,233.00   2,232.96   2,285.00
Total 15900 · Camp Director 39,449.00   39,449.03   40,356.00[9] Reflects a 2.3% cost of living increase
Total 15000 · FT SUPPORT STAFF 185,313.00 169,597.23   157,072.00
15500 · ADMINISTRATIVE EXPENSES  
15125 · Auto Allowance--DEM 5,500.00 7,066.09   4,400.00
15126 · Other Travel--DEM   0.00
15130 · Meals & Lodging--DEM 1,800.00 3,190.97   2,750.00
15135 · Hospitality--DEM's wife 720.00 354.70   600.00
15140 · BGC--DEM's Meetings 1,350.00 1,217.96   1,101.00
15145 · BGC--Annual Meeting - DEM 1,000.00 1,822.47   500.00
15321 · BGC Annual Meeting--ADM 800.00 0.00   0.00[10] Reduction means IBC ADM will not attend the BGC Ann Mtg
15370 · Employers Share-SS & Medicare 15,673.00 14,775.31   13,200.00[11] Reduction reflects elimination of full-time office manager position 
15514 · Staff Competency/Conf 3,000.00 2,003.84   983.00[12] Reduction means that staff will attend no major or national conferences, i.e., 3CA
15515 · Staff Travel Allowance 2,500.00 2,212.96   1,891.00
15516 · Staff Expenses 1,500.00 2,521.30   1,895.00
15520 · Ins--Liability/WkComp/Auto 24,000.00 25,319.08   25,530.00
15530 · Equipment 5,100.00 5,771.77   5,697.00
15532 · Technology and Upgrades 1,000.00 572.73   728.00
15535 · Supplies 4,000.00 4,935.49   4,390.00
15540 · Annual Fees 5,500.00 5,331.45   5,746.00
15545 · Telephone 4,500.00 5,070.16   4,609.00
15550 · Postage & Freight 5,400.00 3,424.13   3,621.00[13]
15555 · Publications 4,500.00 4,602.60   2,500.00[14] Reduction reflects elimination of a hard copy IBC Newsletter. Replaced with Email News
15560 · Purchased Services 5,000.00 5,028.16   6,600.00[15] Increase includes outsourcing accounting services @ $300/mo and computer technology services @ $200/mo
15565 · Miscellaneous 1,000.00 247.36   353.00
15570 · Health Insurance 32,219.00   31,268.76   33,672.00
Total 15500 · ADMINISTRATIVE EXPENSES Total ADMINISTRATION 126,062.00 126,737.29   120,766.00
15600 · PROGRAM  
15651 · Program Director 4,750.00 4,750.00   4,751.00
15670 · Program Staff 42,500.00 40,318.40   33,000.00[16] Reduction reflects the elimination of 2 Lead Counselor positions and reduced weekly pay for summer program staff
15681 · Program Speakers 7,050.00 7,784.83   2,000.00[17] Reduction reflects the use of volunteer speakers at summer camps. (Could decrease more by utilizing volunteer speakers at Men's and Women's retreats.)
15683 · Program Expenses 7,250.00 7,057.32   6,922.00
15685 · Camp Store Stock 14,000.00   13,114.40   12,661.00
Total 15600 · PROGRAM Total PROGRAM 75,550.00 73,024.95   59,334.00
15700 · FOOD SERVICE  
15750 · Food Service Manager  
15751 · Salary - Food Service Manager 21,700.00   23,635.00
15750 · Food Service Manager 21,700.00 23,933.29   23,635.00
15760 · Food Service Staff 20,980.00 16,680.75   15,893.00
15770 · Food 62,210.00 52,863.32   53,500.00
15780 · Food Service Supplies 3,500.00   3,249.61   3,401.00
Total 15700 · FOOD SERVICE Total FOOD SERVICE 108,390.00 96,726.97   96,429.00
15800 · OPERATIONS/MAINTENANCE  
15920 · On-Season Maintenance Staff 7,300.00 6,865.00   7,300.00
15930 · Off Season/On call 2,000.00 2,664.67   2,495.00
15935 · Laundry 2,000.00 1,198.09   1,475.00
15936 · Housekeeping Supplies 3,250.00 1,579.96   1,619.00
15940 · Utilities 28,000.00 31,897.22   30,729.00
15950 · Garbage 1,300.00 1,471.25   1,524.00
15960 · Repairs/Maintenance 10,000.00 18,447.38 [18]   10,910.00 Increased expense (07-08) reflects several major facility repairs.
15970 · Equipment Maintenance 5,000.00 7,291.79   6,488.00
15980 · Pool Maintenance 3,000.00 2,454.58   2,419.00
15982 · Facilities Improvement 6,000.00 4,277.74   4,279.00
15984 · Facilities Equipment 2,500.00 1,862.58   1,862.00
15990 · Miscellaneous 300.00 500.00   442.00
15995 · Champion Development 1,000.00   394.23   500.00
Total 15800 · OPERATIONS/MAINTENANCE Total OPERATIONS 71,650.00 80,904.49   72,042.00
16000 · MOBILIZING  
15775 · Heart Partners 4,000.00 1,096.97   2,000.00
16030 · Bi-Monthly LEAD Teams 4,500.00 2,540.27   0.00
16035 · Mobilization Materials 3,000.00 2,053.02   0.00
16045 · Special Projects 1,500.00 1,005.91   0.00
16055 · National Training Events 4,500.00 2,342.65   0.00
16060 · BOO and BOO Ministry Teams 700.00 455.24   0.00
16065 · Director of Mobilization 3,600.00 2,100.00   0.00
16702 · Pinnacle Ministry 1,200.00   1,200.00   0.00
Total 16000 · MOBILIZING Total MOBILIZATION 23,000.00 12,794.06   2,000.00[19] Reduction reflects NO IBC financial support for National Training events, materials, or LEAD teams for pastors.
16500 · MULTIPLYING  
16510 · Recruitment-Iowa 0.00 0.00   0.00
16520 · Assessment Centers 1,100.00 0.00   0.00
16521 · Multiplication Materials 200.00 47.68   0.00
16530 · CP Work Funds 6,350.00 7,014.75   5,000.00
16540 · CP Matching Funds 27,920.00 27,916.53   14,169.00
16706 · Director of Multiplication 3,600.00   2,700.00   0.00
Total 16500 · MULTIPLYING Total MULTIPLICATION 39,170.00   37,678.96   19,169.00[20] Reduction reflects NO IBC financial support for NEW church plants.  We will fulfill current commitments.
18000 · Pass Thru Accounts  
15400 · Off-Season Marketing  
15410 · Salary - OSM  
Total 15400 · Off-Season Marketing  
16547 · I380 Church Plant  
16560 · Salary - Dave Conrads  
16561 · Housing - Dave Conrads  
16565 · Salary - Chad Hill  
16566 · Housing - Chad Hill  
Total 16547 · I380 Church Plant  
Total 18000 · Pass Thru Accounts  
TOTAL EXPENSE 629,135.00   597,463.95   526,812.00
Net Income 0.00 (49,182.21)   0.00

[1]
Increase reflects "5+2" church responses
[2]
After all projected income and expenses are recorded, this is the last amount calculated as to what is needed to balance the budget.
[3]
Reflects 14 churches currently participating in TimeShare
[4]
Reduction reflects the loss of a previously scheduled rental week of camp.
[5]
Reflects a 2.3% cost of living increase
[6]
Reflects a 2.3% cost of living increase
[7]
This position will serve as summer camp registrar.
[8]
Reduction reflects elimination of full-time office manager position - replaced with 1) summer camp registrar and 2) outsourced accounting services
[9]
Reflects a 2.3% cost of living increase
[10]
Reduction means IBC ADM will not attend the BGC Ann Mtg
[11]
Reduction reflects elimination of full-time office manager position
[12]
Reduction means that staff will attend no major or national conferences, i.e., 3CA
[13]
Reduction reflects elimination of a hard copy IBC Newsletter. Replaced with Email News
[15]
Increase includes outsourcing accounting services @ $300/mo and computer technology services @ $200/mo