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Audited Financial Statements

STATEMENT OF FINANCIAL POSITION
June 30, 2010 and 2009

Assets 2010 2009
            Cash & cash equivalents $1,193,986 $2,348,348
            Prepaid expense 8,634 20,094
            Accounts receiveable 80,932 89,540
            Promises to give, net 735,741 1,061,528
            Investments 65,074,994 50,915,400
            Property and equipment, net   48,400      60,710
            Real estate 544,186 554,186
            Investments, restricted for endowment 76,847,272 75,201,561

Total Assets

$144,534,145 $130,241,367

 STATEMENT OF ACTIVITIES
June 30, 2010 and 2009

Revenues and Other Support 2010 2009
            Contributions $11,928,168 $8,214,717
            Investment income 1,865,106 2,400,255
            Net realized and unrealized gains 9,703,072  (22,777,425)
            Change in value of split-interest agreements
346,296
(2,506,733)
            Management fee income 268,448 245,538
            Grant income 77,331 55,856
            Other income 207,185 179,253
Total Revenues and Other Support $24,395,606 $(14,188,539)
       
 Expenses      
            Program services
12,281,628
10,170,083
            Supporting services
 1,044,623 
1,027,670
Total Expenses
$13,326,251
$11,197,753
Change in net assets
11,069,355
(25,386,292)
Net assets, beginning of year, as previously reported 96,537,675 121,923,967
Net Assets, End of Year $107,607,030 $96,537,675

Note: Standards of financial accounting for nonprofit organizations affect the reporting of charitable remainder trusts and certain endowment funds managed by The Community Foundation for other nonprofit organizations. On the Statement of Activities, among the categories of revenue and expense impacted by these reporting requirements are Contributions and Program Services, which includes grant distributions. References to Contributions and Grants in other parts of this website reflect total contributions received and total grants disbursed.

The audited financial statements of The Community Foundation of Western North Carolina are available for inspection at the Foundation office, Suite 1600, the BB&T Building, One West Pack Square, Asheville, NC 28801. Federal form 990-T is available upon request for all tax years in which it has been filed.

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