Schedules of Operating Expenses
Years Ended March 31, 2001 and 2000
General fund: 2001 2000
Payroll and payroll costs:
Salaries $ 1,956,739 $ 1,725,131
Provision for severance pay and compensatory time off 52,264 9,987
Payroll taxes 170,300 130,210
Medical benefits 204,784 162,422
Life insurance and retirement benefits (Note 6) 241,428 217,860
Other Ed Wells Initiative costs (Note 9) 18,942 6,463
Gross payroll costs $ 2,644,457 $ 2,252,073
Reimbursements from Ed Wells Initiative (Note 9) (221,632) (301,871)
$ 2,422,825 $ 1,950,202
Occupancy expenses:
Rent Seattle office (Note 11) $ 18,000 $ 16,000
Rent Everett office (Note 10) 26,793 26,714
Insurance 24,492 17,092
Property taxes 1,923 2,366
Repairs and maintenance 44,324 34,885
Telephone 50,421 42,802
Utilities 14,141 14,398
Equipment depreciation (Note 3) 64,586 56,194
$ 244,680 $ 210,451
Supplies and office expenses:
Computer supplies and expenses: $ $ 4,174
Delivery expense 4,013 2,788
Office supplies 47,638 39,299
Postage 133,987 60,374
Reproduction costs 37,741 35,262
Stationery and envelopes 42,130 18,445
Subscriptions 13,044 9,898
$ 278,553 $ 170,240
Professional services:
Legal and arbitration $ 43,395 $ 16,907
Actuary 9,700 5,400
Auditor and accounting fees 14,989 8,920
$ 68,084 $ 31,227
Negotiations (Note 8):
Outplant expenses $ 110,351 $ 90,913
Advertising 6,686 72,091
Advertising costs reimbursed by affiliated union (24,296)
Consultant fees 36,533
Contract publication 29,282
Food 2,261 22,534
Leave with pay 70,324
Major travel and education 650 12,019
Meetings 15,124 45,704
Mileage 1,211
Postage 47,641
Recruitment (net of reimbursements) 24,576
Strike expenses 4,808 218,952
Strike settlement bonus 18,750
Survey 22,960 28,954
$ 192,122 $ 665,906
Operations:
Affiliation fees $ 21,828 $ 24,025
Area representative training 39,204 31,003
Auto lease costs 6,990 7,515
CESO dues and expense 70,621 56,440
Conventions - related organizations 19,850
Food 44,080 28,743
Hiring costs 10,998 1,736
Leave with pay 97,194 33,300
Mileage 28,263 20,628
Organizing expense 108,913 89,593
Per capita dues 336,670
Restructure costs 4,877
Travel and education 46,831 16,207
$ 836,319 $ 309,190
Membership services:
Spotlite $ 28,576 $ 15,451
Executive board honorarium 4,000 4,000
Membership meetings 38,174
Membership recruiting costs 9,600 18,668
Membership supplies 76,881 63,345
Temporary medical insurance 6,438 104
$ 163,669 $ 101,568
SPEEA Properties, Inc.:
Occupancy (income) expenses:
Rent income from SPEEA (Note 11) $ (18,000) $ (16,000)
Property taxes 14,332 14,756
Business taxes and licenses 89 89
Service charges 65 20
Building depreciation (Note 3) 24,321 24,321
Deferred income taxes (recovery) (Note 4) (3,115) (3,478)
$ 17,692 $ 19,708