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FP Report -- November 1998


Financial Summary

This financial summary has been prepared to present an overall picture of AAFP's financial condition and operations.

Consolidated Statements of Financial Position

Assets
May 31, 1998
May 31, 1997
Cash and cash equivalents $ 11,363,479 $ 8,847,754
Receivables 5,909,966 4,228,098
Income tax refund receivable 1,895,547 1,895,547
Inventory of publication materials 96,251 112,150
Prepaid expenses and other assets 1,405,757 998,927
Marketable securities at fair value 39,138,830 31,313,700
Property and equipment:
Land 495,000 495,000
Office buildings, improvements 2,793,757 2,571,909
Office equipment, furniture, fixtures 8,250,236 7,803,292
11,538,993 10,870,201
Less allowances for depreciation (5,953,357) ( 5,753,390)
5,585,636 5,116,811
Note receivable from 1740 Partners -- 1,925,000
Investments in deferred compensation plan 1,807,594 1,284,356
Total assets
$67,203,060
$55,722,343
Liabilities and Net Assets
Liabilities and deferred revenue:
Accounts payable $ 3,153,472 $ 2,619,767
Accrued expenses and other liabilities $ 3,573,728 $ 3,525,456
Unearned revenue 15,109,824 14,686,417
Liability for deferred compensation plan 1,807,594 1,284,356
Income taxes and related interest payable 2,051,358 2,024,176
Deferred rent concessions 933,788 1,325,997
Deferred gain -- 976,087
Deferred credit __-- 646,242
Total liabilities 26,629,764 27,088,498
Net assets: unrestricted 40,573,296 28,633,845
Total liabilities and net assets
$67,203,060
$55,722,343
Consolidated Statements of Activities
Year Ended May 31
Revenues 1998 1997
Membership dues and fees $ 13,462,957 $ 12,479,915
Publications 18,912,931 19,498,113
Programs and miscellaneous 22,767,506 21,390,983
Investment income 5,252,020 2,168,892
60,395,414
55,537,903
Expenses
Membership services and programs 28,643,208 25,163,819
Publications 10,985,565 10,255,839
General and administrative 10,311,372 11,353,642
Income taxes and related interest 1,902,182 2,496,885
51,842,327
49,270,185
Revenues in excess of expenses 8,553,087 6,267,718
Income tax refunds and related interest -- 4,433,080
Net unrealized gains on marketable securities 989,360 1,757,163
Gain on sale of partnership interest 2,397,004 __--
Change in net assets 11,939,451 12,457,961
Net assets at beginning of year 28,633,845 17,671,514
Restatement of prior period financial statements __-- (1,495,630)
Net assets at beginning of year, as restated 28,633,845 16,175,884
Net assets at end of year
$40,573,296
$28,633,845

The above data are only a part of the complete financial statements examined by PricewaterhouseCoopers LLP, certified public accountants.


FP Report is published by the AAFP News Department. Copyright © 1998 by American Academy of Family Physicians.



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