Impact Report 2018 Impact-Report 2018-2019 | Page 7

  CENTRAL ASIA INSTITUTE Central Asia Institute   Statements of Financial Position Statements of Financial Position  October 1, 2017 - September 30, 2018 September 30, 2018 and 2017      2018 Assets Current Assets Cash and cash equivalents Investments  Prepaid expenses and deposits Promises to give receivable Interest receivable Total current assets Non‐Current Assets Land held for sale Investments, net of current Property and equipment, net 2017 $       1,371,224 9,094,002 38,707 188,903 1,913 $           729,700 11,749,087 58,178              200,000 1,913        10,694,749        12,738,878 55,000 1,073,453 594,405 99,000           1,004,267 615,174 Total non‐current assets           1,722,858           1,718,441 Total assets $     12,417,607 $     14,457,319 Total current liabilities Non‐Current Liabilities Accrued liabilities Long‐term debt, net of current portion Total liabilities $             17,924 143,315 3,246,021                34,752 $             67,921 160,538 3,650,114                33,318           3,442,012           3,911,891 26,000 161,615              122,000 196,367           3,629,627           4,230,258 Statements of Financial Activities Statements of Activities  Years Ended September 30, 2018 and 2017  October 1, 2017 - September 30, 2018                               ‐ 445,000           7,137,018 3,000,000              540,000           5,357,039           7,582,018           8,897,039 Temporarily restricted           1,205,962           1,330,022 Total net assets           8,787,980        10,227,061 Total liabilities and net assets $     12,417,607 $     14,457,319 Total unrestricted net assets   Unrestricted 2017 Temporarily Restricted Total $       2,095,937 17,509              692,763 497,769 $       3,828,728                           ‐                           ‐                           ‐ $       5,924,665                17,509              692,763              497,769           3,303,978           3,828,728 Net assets released from restrictions Total revenues and support Expenses Program services Global outreach program Overseas education and projects Total program services Support services General and administration Fundraising Total expenses 2,498,706           5,802,684           1,330,022           7,132,706              873,467           3,412,039                           ‐                           ‐              873,467           3,412,039           4,285,506                           ‐           4,285,506              706,278              718,659                           ‐                           ‐              706,278              718,659           5,710,443                           ‐           5,710,443           1,330,022           1,422,263 Net Assets, Beginning of Year 8,804,798                           ‐           8,804,798 Statements of Activities  Years Ended September 30, 2018 and 2017  $       8,897,039 $       1,330,022 $     10,227,061 Revenues and Support Contributions and related event revenue Sales of merchandise Investment income, net Other income Revenue and support before net assets released from restrictions Expenses See Notes to Financial Statements   Program services Global outreach program Overseas education and projects Total program services Support services General and administration Fundraising Total expenses Change in Net Assets Net Assets, Beginning of Year Net Assets, End of Year  Central Asia Institute    Unrestricted 2018 Temporarily Restricted Total $       1,795,076                13,389              636,754 184,776 $           496,367                           ‐                           ‐                           ‐ $       2,291,443                13,389              636,754              184,776           2,629,995              496,367 Net assets released from restrictions 3            7,132,706                           ‐                92,241   Net Assets, End of Year      (2,498,706)   Change in Net Assets Total revenues and support Net Assets Unrestricted Board‐designated for Talim fund Board‐designated for Pioneer fund Unrestricted See Notes to Financial Statements   CENTRAL ASIA INSTITUTE Central Asia Institute  Revenues and Support Contributions and related event revenue Sales of merchandise Investment income, net Other income Revenue and support before net assets released from restrictions Liabilities and Net Assets Current Liabilities Accounts payable Accrued liabilities Grants payable Current portion of long‐term debt             3,126,362 620,427 (620,427)                           ‐           3,250,422             (124,060)           3,126,362              512,273           2,662,474                           ‐                           ‐              512,273           2,662,474           3,174,747                           ‐           3,174,747              798,548              592,148                           ‐                           ‐              798,548              592,148   5            4,565,443                           ‐           4,565,443         (1,315,021)             (124,060)         (1,439,081) 8,897,039           1,330,022 10,227,061 $       7,582,018 $       1,205,962 $       8,787,980