By Scott C. Stevenson
Originally released through Stevenson, Inc., this sensible source deals nonprofit enterprises suggestions, options, and top practices for elevating more cash from raffles and auctions. It profiles various kinds of raffles and auctions in addition to strategies for making plans, enforcing and profiting from those events.
Important issues coated include:
- The most recent developments in auctions
- Silent auctions
- Themed auctions
- Auction tracker software
- Online raffles
- Ticket sales
- Member contributions
- Successful public sale strategies
- Sponsor involvement
Please word that a few content material featured within the unique model of this identify has been got rid of during this released model because of permissions issues.
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Extra resources for Profitable Raffles and Auctions: 72 Ways to Boost Your Revenue
In this example, since the cash-basis income from this source is shown as $8,953 and the accrual basis as $9,650, the increase during the year must have been the difference, or $697, and the amounts not accrued at December 31, 20X1, must have been $2,853. • An uncollected pledge at December 31, 20X2, of $2,000 is recorded as an asset on the Statement of Financial Position; and because there were no uncollected pledges at the end of the previous year, this whole amount shows up as increased income on an accrual basis.
2. Land improvements, buildings, building improvements, equipment, furniture and office equipment, library books, motor vehicles, and similar depreciable assets. Fixed assets of a similar type and kind should be subject to a consistent depreciation policy. For example, an organization can not arbitrarily change the policy for depreciation of office furniture to a different life each year office furniture is purchased. If there is a reason that a certain grouping of office furniture has a shorter or longer life than general office furniture purchases, the reasons for the difference should be clearly documented.
The $350 tax shown on the cash-basis expenditure statement is the tax actually paid in 20X2 on 20X1 net investment income. ) • Because unrealized gains must be recognized in accrual-basis financial statements, a gain of $3,481 is shown in the accrual-basis column, but not in the cash-basis column. • Unpaid scholarships granted during the year are recorded as an obligation. Most of these scholarships will be paid within the following year; but one scholarship has been granted that extends into 20X4.