1998-2001
Financial Reports of Four Quarters

Lets do the Numbers!
(From the January 2002 Members Muse

Fiscal 2001 has closed out as a tremendous year for Four Quarters. We have more than met our goal for Members’ giving to the Capital Funds Drive, revenues from Four Quarters sponsored fund-raisers saw a major increase and we mostly met our expense budget for the year. Most importantly, we have $36,000 in the Land Trust CD on deposit. Woo-Hoo!
As you read this commentary, glance across the page at the line item listings, and in particular the changes over the past four years. They will give a good picture of our growth over the years. And we will not be publishing a 2002 budget until after our bank loan to purchase the Leisinger Tract is locked in. This financial report was created in mid December 2001, so there will be some changes when we post the final figures to the website.

Income
Memberships and Donations
are always the purest form of support and are the most genuine indicator of the health of any Church or nonprofit. Donations, Pledges, and Memberships increased 20% over 2000, to $27,500. Gifts specifically to the Land Trust totaled an additional $25,000. Taken together they constitute a phenomenal 31% of our total income. This is without a doubt the strongest charitable support of any Earth Religious-NeoPagan organization… simply unprecedented. In this way our Members are leading the NeoPagan-EarthReligious community.
Our own Fund-Raisers have grown from 2000’s total of $39,000 to this year’s $56,500, a 45% increase from last year. Stones Rising and Drum ’n’ Splash both posted strong increases in attendance, and meal plans through the Starvin’ Artist have doubled for the year. We served almost 2,500 meals at Stones Rising alone. We expect that these trends will continue for the 2002 season, particularly with the introduction of Ecstasis for Beltaine and the return of The Body Tribal. It is worth pointing out that by the close of the 2001 season over 40% of our registrations were coming in by credit card, through our website.
Grounds Fees include individual weekend camping fees and charges to outside groups for use of the camp. This is the only area where we fell under income budget for 2001. Sadly, the SHARE organization has ceased to exist and with it their fine music festivals. The loss of this event is directly tied to our falling below budget projections for outside events.
Land Fund Gifts are those moneys, separate from pledges and general contributions, that have been given specifically for the Capital Funds Drive. In 2001 these gifts totaled $25,000 and have been matched by $11,000 from the Church. Because they are viewed as one time gifts, they are shown as a separate income line item in order not to be confused with regular operating income. Elsewhere in this Muse you can read about our plans for the purchase of the Leisinger Tract, and possibilities for the future of this incredible fund-raising appeal.
Our Business Line of Credit with Hagerstown Trust is a major development for the financial health of Four Quarters; building our credit-worthiness while providing wintertime operating funds. In fact it is what allowed us to print the color cover for the 2002 calendar. The $13,500 we have borrowed in 2001 is shown as a separate line item so that it does not become confused with regular operating income.

Expenses basically group themselves into three classes: Permanent assets that have real tangible value; Basic holding costs that keep the doors open; and Program and mission costs that provide the services for which Four Quarters was founded.

Capital Equipment, Land Purchase and Improvements both increased above our budgeted levels, largely through continued improvements to the Meeting Hall building and the kitchen it contains. When meal plans are increasing and volunteer staff works so hard, it seems right to go over budget with continued improvements. Mortgage payments for the Members Village have settled down to $2,500 for the next four years when the property will be paid off. Taken together these three classes of expenses totaled $30,250 for 2001. Although this was just a slight increase in spending over 2000, it was way over our budget. It’s hard not to continue making Four Quarters better.

The Leasehold, Office Supplies, Professional Services, Repairs, Transportation and Utilities are expenses that constitute our overhead and are difficult to reduce.
Professional services went over budget, and almost all of this was due to the setup and fees from the new Merchant Credit Card account. Many of these are one-time fees associated with setting up the account and equipment and will not occur next year. Our recurring transaction fees are running about 4% of the $30,000 that was charged this year.
Taken together our holding costs totaled just under $42,000 for the year, up from $40,500 in 2000.

Our Program Costs; Communications, Church Ward Support, Community Support, Operations and Presenters Costs all go towards sustaining the mission of Four Quarters, and as is proper this is the largest category of costs. In 2000 these costs totalled $36,000, of which $12,000 was Moon Service and meal plan food and about $6,000 directly to cover health and clothing of the Church Wards. For 2001 these costs increased to just under $57,000.
In 2001 Church Ward support went over budget for two reasons. We have encountered unexpected health costs for one of the Church Wards, and these costs alone account for most of the increase. Secondly, we have become much better at tracking Household Food separate from Moon Service or Meal Plan food, and these costs were larger than we had planned due to better accounting and the large number of guests that share meals separate from Moon Services.
Moon Service and Meal Plan food costs increased to $13,000 even though the amount of food served increased quite a bit more. This is due to better storage and equipment, buying in larger quantities, excellent kitchen staff and assigning more of these food costs to Church Ward Support.
Communications costs increased significantly, from $7,500 to almost $10,000, due to a 6,500 print run for the 2001 calendar and large print runs for event flyers and the Members Muse. We expect this trend will continue and we plan to print and give away 10,000 copies of the Wheel of the Year Calendar this year. We never seem to be able to meet demand for our publications and they are a very important form of outreach for Four Quarters.
Another significant trend in Program costs is a doubling of Church contributions to other religious and nonprofit groups. For 2001 this totaled just under $3,000. We feel this is an important way of acknowledging our own blessings of support while furthering the growth of EarthReligion.

Our payments to our Business Line of Credit are separately listed so that they do not become confused with regular operating expenses. The $8,000 we have paid against our Line of Credit leaves a current $5,500 liability which is carried over to our account balances.

In conclusion, a very strong year of growth and change at Four Quarters. The Capital Funds Drive is very close to our original goal of $40,000 and we have established a commercial credit relationship with Hagerstown Trust. Our Merchant Credit Card and website-based memberships and registrations have met with great success. And while all of this occurred we continued with improvements to the Camp and equipment for the kitchen.
All in all, much to be proud of. I think that the coming year will be every bit as successful as this last.

Orren Whiddon

Fiscal 2001 Treasurer’s Report
Four Quarters Interfaith Sanctuary of EarthReligion



Four Quarters InterFaith Sanctuary Financial Report for Fiscal 2001
Jan 1998 Through Dec 15, 2001 Income and Expense by Category

INCOME                     1998        1999         2000    2001 Budget       2001 Actual

4QF MEMBSHP             12,870    19,615      22,905    [20,000]          27,547        
WARD INCOME              7,425        723      71,990      [3,000]         5,856        
CONTRIBUTION           10,808    11,937      16,438    [12,000]         13,578        
BELTAINE SPRING                0         960      2,175       [2,500]            3,562        
DRUM AND SPLASH        5,134      5,142      7,385       [8,500]          17,300        
HEALING SPIRIT            1,566       8150             0            
MAGIC MOUNTAIN         2,960       4,642    3,918                0           
STONES RISING            18,443    13,435     20,570    [24,000]          31,407        
SWEAT LODGE                                   0         290        [500]               256       
WOMEN’S GATHERING           0       1,090     1,890       [2,500]            3,502        
GROUNDS FEES             11,473    17,735    30,986    [36,000]           31,000        
ESPIRITU SANTO                                0    01,090      [1000]               575       
OTHER INCOME               5,848    1,142        4,819     [3,000]           3,607        
SUMMER CAMP                             1,050    420995     [1,000]                  0       

Total Operating Income  79,258  84,929     115,658    [114,000]     138,190        
Land Fund Donations                                    [20,000]        25,198    (actual)
Credit Line Principle Borrowed                      13,500    (5,500)

TOTAL 2001 INFLOWS    176,889

EXPENSES                         1998      1999         2000    2001 Budget    2001 Actual        

CAP EQUIPMENT            4,724         5,796        11,133    [4,000]         10,901        
WARD SUPPORT            1,777          2,501         5,715    [8,000]         16,137        
COMMNCTNS                 7,151          7,084          7,417    [6,000]           9,984        
COMNTY SUPRT             1,005             405          1,350    [2,000]           2,902        
IMPROVEMENTS             4,199         8,801        14,928     [4,400]         16,799        
LAND PURCHASE                  0         4,552           9,631    [2,600]           2,593        
LEASEHOLD                 20,800       19,550         18,408   [19,000]        18,328        
LOANS                            715             136          2,550              0                 0       
OFFICE SUPPLIES             787             745             426        [500]           1,328        
OPERATIONS               11,169       12,049         18,881    [25,000]       21,845        
OTHER EXPENSE            1,446         1,563             842       [1,500]         2,421        
PRESENTERS’ COSTS      4,479         5,394           5,137      [2,000]         2,740        
PROFES’NL SERVICES     6,002         8,057           5,467      [3,500]         6,890        
REFUND                        2,650         1,170             355         [500]             949       
REPAIRS+MAINT            2,329        2,105           3,917      [2,500]         1,052        
TRANSPORTATION        1,836          1,400         4,510      [3,000]           5,487        
UTILITIES                    5,385          4,422           7,839      [9,000]         8,603        

1998             1999            2000   2001 Budget  2001 Actual   
Total Operating Expenses76,760    86,125       117,717    [93,500]       128,959        
Credit Line Principle Paid     8,000
TOTAL OUTFLOWS    136,959

Total Operating Income   79,258    84,929       115,658   [114,000]       138,190        
Land Fund Donations               0       5,800         3,500      [20,000]        25,198
Credit Line Principle Borrowed    13,500          (5,500)
TOTAL INFLOWS       176,889

BALANCE                     2,498      -1,196         -2,058    [20,500]         39,930


Financial Reports
1998-1996

Below you will find a brief summation of income and expense from fiscal 1996 through 1999. At the date of this tabulation 1999 lacks Decembers income and expense. At first these tables may seem confusing, but they will reward a close examination. Think of it a tree rings outlining the history of a living organism, year by year.

INCOME

4QF MEMBERSHIP
CONTRIBUTIONS
EVENT-GROUNDS FEES
CHURCH WARD-OTHER

TOTAL INCOME
FY 1996

2,700
7,500
51,000
2,700

63,900
FY 1997

6,900
6,500
68,300
5,000

86,700
FY 1998

12,900
10,800
42,300
13,100

79,100
FY 1999

18,700
10,300
44,000
8,300

81,300
TOTAL

41,200
35,100
205,600
29,100

311,000

Noteworthy on the income side, in fall 1997 the church made the decision to emphasize memberships and members privileges rather than increasing general attendance at fundraising events. This was brought about by our experience of the 1997 season, which although showing strong attendance, brought with it high costs and all the attendant problems of hosting large numbers of people who were unaware of the Culture of Four Quarters. 1998 saw a strong increase in memberships and contributions, with many more people now attending events as members with their subsidized registrations, and a much improved atmosphere of sanctity on the Land. This growth was offset by the loss of income from the cancellation of our fall 1998 music festival. 1999 saw continued growth in memberships and the new lifetime memberships; and we will probably close the year just under 1997's levels. It is our expectation that Year 2000 will see 1997's levels exceeded by Four Quarters Members or people seriously considering membership.

EXPENSES

CAPITOL IMPROVEMENTS
COMMUNICATIONS
COMMUNITY SUPPORT
LEASE HOLD
OFFICE SUPPLIES
OPERATIONS
PRESENTERS COSTS
PROFESSIONAL SERVICES
MAINTENANCE
TRANSPORTATION
UTILITIES
REFUNDS, OTHER

TOTAL EXPENSE

INCOME LESS EXPENSES
FY 1996

15,300
3,300
900
15,400
500
12,200
6,800
1,900
1,600
1,000
400
1,600

60,900

3,000
FY 1997

16,300
9,100
1,200
17,600
800
15,400
14,000
2,900
600
1,600
2,600
3,900

86,000

700
FY 1998

8,900
7,200
1,700
20,800
800
12,100
4,600
6,000
2,300
1,800
5,400
5,100

76,700

2400
FY 1999

19,000
7,000
1,600
17,800
700
13,600
5,400
7,300
2,100
1,400
4,400
2,700

83,000

(1,700)
TOTAL

59,500
26,600
5,400
71,600
2800
53,300
30,800
18,100
6,600
5,800
12,800
13,300

306,600

4,400

On the expense side, while 1997 was peak income, it was far and away offset by the high costs, particularly Presenters, Communications and Operations. Operations is where we classify food costs and it is worth pointing out that in 1997 all food costs were catered by outside suppliers and paid for by meal plan tickets. By 1999 all food was prepared by Church staff and almost every festival featured a free Saturday Feast in addition to meal plans. Likewise communal dinners are now the norm for Moon Services. All this while total costs in the operations category dropped. 1999 has also seen a strong return to reinvestment in Capitol Improvements, Maintenance and Professional Service; as the Church broke ground for the Meeting Hall, bought the Members Village property and purchased a site generator for the 2000 season.

 

Service, Ceremony and Celebration
Joining the World of Spirit and the World of Today
a Work of Years... Stone by Stone