2023-05-31-accounts - Isha Foundation

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						Page
Reference and administrative		details
Trustees' Group Annual Report (Including			Group	Directors'	Report)
Independent	auditor's report
Consolidated	Statement of Financial Activities					10
Consolidated	Balance sheet
Charity Statement of Financial		Activities	(including	Prior Year Adjustment)		12
Charity Balance sheet
Consolidated	Cash flow statement					14
Charity Cash	flow statement					16
Notes to the	consolidated accounts					18

Charity	name
Company registration			number
Charity	registration	number
Principal	office
Registered Office
Website
Trustees
Banker
Senior Statutory Auditor
Auditor	Firm

				~Grou	~Grou	~Grou	~Grou
				Current year	Current year	Current year	Prior year
				Unrestricted Funds	Restricted Funds	Total Funds	Total Funds As restated
				2023	2023	2023	2022
					F	F
Income
Donations			13	221,888	56,989	278,877	855,093
Charitable activities			14	3,223,678		3,223,678	2,564,348
Investment			15	996		996	165
Total income				3,446,562	56,989	3,503,551	3,419,606
Expenditures on
Raising Fund			16	47,570	110	47,680	52,532
Charitable activities
Promoting Yoga			16	2,130,475	2,733	2,133,208	3,009,805
Total expenditure				2,178,045	2,843	2,180,888	3,062,337
Net income/(expenditure)		for the year		1,268,517	54,146	1,322,663	357,269
Transfer between	funds
Net income after	transfers			1,268,517	54,146	1,322,663	357,269
Net movement in	funds			1,268,517	54,146	1,322,663	357,269
Fund inflow from	Merger		18	1,274,711	125,870	1,400,581
Reconciliation of	funds:-
Total funds brought forward				3,791,413		3,791,413	3,434,144
Total funds carried forward				6,334,641	180,016	6,514,657	3,791,413

				~Chari	~Charit	~Charit	~Chari
				Current year	Current year	Current year	Prior year
				Unrestricted Funds	Restricted Funds	Total Funds	Total Funds As restated
				2023	2023	2023	2022
					F	F
Income
Donations			13	329,037	56,989	386,026	964,949
Charitable activities			14	2,430,931		2,430,931	2,312,473
Investment			15	23,079		23,079	7,198
Total income				2,783,047	56,989	2,840,036	3,284,620
Expenditures on
Raising Fund			16	47,296	110	47,406	51,374
Charitable activities
Promoting Yoga			16	1,467,234	2,733	1,469,967	2,875,977
Total expenditure				1,514,530	2,843	1,517,373	2,927,351
Net income/(expenditure)		for the year		1,268,517	54,146	1,322,663	357,269
Transfer between	funds
Net income after	transfers			1,268,517	54,146	1,322,663	357,269
Net movement in	funds			1,268,517	54,146	1,322,663	357,269
Fund inflow from	Merger		18	1,274,711	125,870	1,400,581
Reconciliation of	funds:-
Total funds brought forward				3,791,413		3,791,413	3,434,144
Total funds carried forward				6,334,641	180,016	6,514,657	3,791,413

Consolidated Cash	Flow Statement for the year ended 31 May 2023	Flow Statement for the year ended 31 May 2023	Flow Statement for the year ended 31 May 2023	Flow Statement for the year ended 31 May 2023
				~Grou	~Grou
				2023	2022
					As restated
Cash flows from operating	activities
Net cash provided by operating	activities as shown		below	2,290,720	143,813
Cash flows from investing	activities
Loan given during the year
Net cash used in investing	activities
Cash flows from financing	activities
Capital repayment
Net cash provided by financing activities
Overall cash provided by	all activities			2,290,720	143,813
Cash movements
Change in cash and cash equivalents from activities			in the year
ended 31 May 2023				2,290,720	143,813
Net cash inflow in merger (refer note 18)				1,400,581
Cash and cash equivalents at	1 June 2022			3,459,976	3,316,163
Cash at Bank and in Hand	less overdrafts	at 31 May 2023		7,151,277	3,459,976

Consolidated	Cash Flow	Statement for the year ended 31	Statement for the year ended 31	Statement for the year ended 31	May 2023
Reconciliation of	net income to	net	cash flow from operating	activities	Garou	~Grou
					2023	2022
						As restated
Net income as shown in the Statement		of Financial Activities			1,322,663	357,269
Adjustments for:-
Depreciation Charges					4,561	5,702
Decrease/(increase)	in stocks				29,724	(164,855)
Decrease/(increase)	in debtors				79,224	(246,278)
(Decrease)/increase	in creditors excluding		loans		854,548	191,975
Net cash provided	by operating	activities			2,290,720	143,813
Analysis ofcash and cash equivalents
					2023	2022
					E
Cash in hand at for the year ended 31		May 2023			7,151,277	3,459,976
Total cash and cash equivalents					7,151,277	3,459,976

harity's Cash Flow	Sta	tement	f	or the year ended 3	I May 2023
					Cha ritii	Charitii
					2023	2022
						As restated
Cash flows from operating	activities
Net cash provided by operating	activities as shown			below	2,359,908	277,723
Cash flows from investing	activities
Loan given during the year						(400,000)
Interest Income					22,083	7,033
Net cash used in investing	activities				22,083	(392,967)
Cash flows from financing	activities
Capital repayment
Net cash provided by financing		activities
Overall cash provided by	all activities				2,381,991	(115,244)
Cash movements
Change in cash and cash equivalents		from activities		in the year
ended 31 May 2023					2,381,991	(115,244)
Net cash inflow in merger (refer note		18)			1,400,581
Cash and cash equivalents at	1 June	2022			3,200,919	3,316,163
Cash at Bank and in Hand	less	overdrafts	at 31 May 2023		6,983,491	3,200,919

haritys Cash	Flow Stat	em	ent for the year e	nded 3 I Ma	y 2023
Reconciliation of	net income to	net	cash flow from operating	activities	Charitii	Charitii
					2023	2022
						As restated
Net income as shown in the Statement		of Financial Activities			1,322,663	357,269
Adjustments for:-
Depreciation Charges					4,561	5,702
Interest Income					(22,083)	(7,033)
Decrease/(increase)	in stocks				(2,933)	208,026
Decrease/(increase)	in debtors				174,397	(443,484)
(Decrease)/increase	in creditors excluding		loans		883,303	157,243
Net cash provided	by operating	activities			2,359,908	277,723
Analysis ofcash and cash equivalents
					2023	2022
					E
Cash in hand at for the year ended 31		May 2023			6,983,491	3,200,919
Total cash and cash equivalents					6,983,491	3,200,919

2	Net surplus	befo	re tax in	the fina	ncial year
									~Grou	~Grou	~charit	~charit
									2023	2022	2023	2022
									E	E	E	E
	The net surplus	before	tax in the	financial year is stated after		charging:-
	Depreciation ofthe owned Assets								1,876	2,345	1,876	2,345
	Depreciation ofassets		held under	finance Lease and hire purchases			contracts		2,686	3,357	2,686	3,357
	Auditor's remuneration								27,600	14,600	18,600	8,100
3	Interest Payable
									~Grou	~Grou	~charit	~charit
									2023	2022	2023	2022
									E	E	E	E
	Hire Purchase	interest							888	888	888	888
									888	888	888	888
4	Staff costs	and emoluments
									~Grou	~Grou	~charit	~charit
									2023	2022	2023	2022
	Salary costs								E	E	E	E
	Salaries								393,116	361,838	279,153	299,488
	Social Security	Costs							38,979	43,216	30,549	38,530
	Pension costs								7,749	7,373	5,372	6,375
	Travel and subsistence									334
	Total Salaries,	Wages	and Related Costs						439,844	412,761	315,074	344,393
	Average number of Employee								10	10
	The Number ofemployee whose			employee	benefit(excluding	employer		Pension costs)	exceeded E60,000was:
									~Grou	~Grou	~charit	~charit
									2023	2022	2023	2022
	60,001-70,000								2	2	2	2
	70,001-80,000								Nil	Nil	Nil	Nil
									2	2
	The key management		personnel	ofthe charity include the Directors.			The total employee		benefits ofthe	key management	personnel ofthe charity were
	Nil (2022 - Nil).

~Grou
	Plant & Machinery	Motor Vehicles	Total
	6	6
Cost
At 1 June 2022	27,197	26,229	53,426
At 31 May 2023	27,197	26,229	53,426
Depreciation
At 1 June 2022	17,818	12,800	30,618
Charges for the Year	1,876	2,686	4,561
At 31 May 2023	19,694	15,486	35,179
Net book Value
At 31 May 2023	7,503	10,743	18,246
At 31 May 2022	9,379	13,429	22,808
~Cha rit
	Plant & Machinery	Motor Vehicles	Total
	6	6
Cost
At 1 June 2022	27,197	26,229	53,426
At 31 May 2023	27,197	26,229	53,426
Depreciation
At 1 June 2022	17,818	12,800	30,618
Charges for the Year	1,876	2,686	4,561
At 31 May 2023	19,694	15,486	35,179
Net book Value
At 31 May 2023	7,503	10,743	18,246
At 31 May 2022	9,379	13,429	22,808

Debtors
	~Grou	~Grou	Charity	~charit
	2023	2022	2023	2022
	E	E	E	E
Trade debtors	16,527	16,228	34,553	204,553
Loan receivables			400,000	400,000
Other debtors	128,997	252,964	213,004	261,845
Payments and Accrued Income	45,244	800	45,244	800
	190,768	269,992	692,801	867,198

			~Grou	~Grou	Charity	~charit
			2023	2022	2023	2022
				As restated		As restated
			E	E	E	E
Accruals			139,577	123,874	130,577	117,374
Trade Creditors			8,586	7,616	33,775	7,616
Other Creditors			26,777	38,784	26,777	24,544
Deferred Income- Linrestricted&	designated	funds"	976,344	128,780	976,344	128,780
Finance Lease and HP Contracts			4,319	4,319	4,319	4,319
PAYE, NIC VAT and Other taxes			31,389	24,752	9,224	10,761
			1,186,992	328,125	1,181,016	293,394

Credit	ors:	amo	unt	s falling due after one Y	ear
					~Grou	~Grou	Charity	~charit
					2023	2022	2023	2022
					E	E	E
Finance	Lease	and	HP	Contractors	1,799	6,119	1,799	6,119
					1,799	6,119	1,799	6,119

At 31 May 2023	At 31 May 2023	Unrestricted Fund	Designated Funds	Restricted Funds	Total Funds
		E	E	E	E
Tangible	Fixed Assets	18,246			18,246
Current Assets		7,685,202			7,685,202
Creditor	falling due within one Year	(1,186,992)			(1,186,992)
Creditors	Falling dues after more than one year	(1,799)			(1,799)
		6,514,657			6,514,657
At 31 May 2022- As restated		Unrestricted Fund	Designated Funds	Restricted Funds	Total Funds
			F		E
Tangible	Fixed Assets	22,808			22,808
Current Assets		4,102,849			4,102,849
Creditor	falling due within one Year	(328,125)			(328,125)
Creditors	Falling dues after more than one year	(6,119)			(6,119)
		3,791,413			3,791,413

At 31 May 2023	Unrestricted Fund	Designated Funds	Restricted Funds	Total Funds
	E			E
Tangible Fixed Assets	18,246			18,246
Investments	1			1
Current Assets	7,679,225			7,679,225
Creditor falling due within one Year	(1,181,016)			(1,181,016)
Creditors Falling dues after more than one year	(1,799)			(1,799)
	6,514,657			6,514,657
At 31 May 2022- As restated	Unrestricted Fund	Designated Funds	Restricted Funds	Total Funds
	E			E
Tangible Fixed Assets	22,808			22,808
Investments	1			1
Current Assets	4,068,117			4,068,117
Creditor falling due within one Year	(293,394)			(293,394)
Creditors Falling dues after more than one year	(6,119)			(6,119)
	3,791,413			3,791,413

~Grou
					Funds brought forward from 2022	Movement in funds in 2023 See Note 12			Prior year adjustment			Transfer between funds				Funds carries forward to 2024
					f
Unrestricted and designated			funds
Unrestricted Revenue	Funds				3,791,413		2,543,228										6,334,641
Total Unrestricted and		designated		funds	3,791,413		2,543,228										6,334,641
Restricted Funds:-"
Restricted revenue Funds							180,016										180,016
Total Restricted funds							180,016										180,016
Total Charity Funds					3,791,413		2,723,244										6,514,657
Changes in total	funds		over	the year as shown in Notes		12,	analysed	by	individual	fund		- prior year
As restated					Funds brought forward from 2021	Movement in funds in 2022 See Note 12			Prior year adjustment			Transfer between funds				Funds carries forward to 2023
					F		6
Unrestricted and designated			funds
Unrestricted Revenue	Funds				3,434,144		983,040		(109,874)					(515,897)			3,791,413
Total Unrestricted and		designated		funds	3,434,144		983,040		109,874					515,897			3,791,413
Restricted Funds:-
Restricted revenue Funds							(515,897)							515,897
Total Restricted funds							(515,897)							515,897
Total Charity Funds					3,434,144		467,143		(109,874)								3,791,413
*Details of Restricted		Funds
																Unspent	Balance
Name ofproject					Purpose and timelines											2023
																	F
Cauvery Calling					For supporting a campaign that provides farmers to plant trees and revitalise river Cauvery in South India. Balance amount to be spent in year 2024.										the		123,189
Project Green Hand					For supporting a campaign that provides farmers to plant trees and revitalise river Cauvery in South India. Balance amount to be spent in year 2024.										the		6,182
Isha Vidhya					For supporting Isha Vidhya Balance amount to be spent		school, providing in year 2024.		underprivileged		children		in	India.			16,870
Bangalore IYC					For supporting fundraising for the new Isha Yoga Centre being India. Balance amount to be spent in year 2024.							built in	Bangalore,				33,775
Total																	180,016

Charity
					Funds brought forward from 2022	Movement in funds in 2023 See Note 12			Prior year adjustment			Transfer between funds				Funds carries forward to 2024
					f
Unrestricted and designated			funds
Unrestricted Revenue	Funds				3,791,413		2,543,228										6,334,641
Total Unrestricted and		designated		funds	3,791,413		2,543,228										6,334,641
Restricted Funds:-"
Restricted revenue Funds							180,016										180,016
Total Restricted funds							180,016										180,016
Total Charity Funds					3,791,413		2,723,244										6,514,657
Changes in total	funds		over	the year as shown in Notes		12,	analysed	by	individual	fund		- prior year
As restated					Funds brought forward from 2021	Movement in funds in 2022 See Note 12			Prior year adjustment			Transfer between funds				Funds carries forward to 2023
					F		f
Unrestricted and designated			funds
Unrestricted Revenue	Funds				3,434,144		983,040		(109,874)					(515,897)			3,791,413
Total Unrestricted and		designated		funds	3,434,144		983,040		109,874					515,897			3,791,413
Restricted Funds:-
Restricted revenue Funds							(515,897)							515,897
Total Restricted funds							(515,897)							515,897
Total Charity Funds					3,434,144		467,143		(109,874)								3,791,413
*Details of Restricted		Funds
																Unspent	Balance
Name ofproject					Purpose and timelines											2023
																	F
Cauvery Calling					For supporting a campaign that provides farmers to plant trees and revitalise river Cauvery in South India. Balance amount to be spent in year 2024.										the		123,189
Project Green Hand					For supporting a campaign that provides farmers to plant trees and revitalise river Cauvery in South India. Balance amount to be spent in year 2024.										the		6,182
Isha Vidhya					For supporting Isha Vidhya Balance amount to be spent		school, providing in year 2024.		underprivileged		children		in	India.			16,870
Bangalore IYC					For supporting fundraising for the new Isha Yoga Centre being India. Balance amount to be spent in year 2024.							built in	Bangalore,				33,775
Total																	180,016

~Grou
					Income	Expenditure	Prior year adjustment	Fund Inl(out) Flow from merger	Other Gains & Losses	Movement funds	in
					2023	2023	2023	2023	2023	2023
					F	E	F	E	F	E
Unrestricted	and Designated			funds:-
Unrestricted	Revenue		Funds		3,446,562	(2,178,045)		1,274,711		2,543,228
Restricted Fund:-
Restricted Revenue		Funds			56,989	(2,843)		125,870		180,016
					3,503,551	(2,180,888)		1,400,581		2,723,244
As restated					Income	Expenditure	Prior year adjustment	Fund Inl(out) Flow from merger	Other Gains & Losses	Movement funds	in
					2022	2022	2022	2022	2022	2022
					F	E	F	E	F	E
Unrestricted	and Designated			funds:-
Unrestricted	Revenue		Funds		2,580,417	(1,597,377)	(109,874)			873,166
Restricted Fund:-
Restricted Revenue		Funds			839,189	(1,355,086)				(515,897)
					3,419,606	~2,002,463)	~609,074)			357,269
Charity
					Income	Expenditure	Prior year adjustment	Fund Inl(out) Flow from merger	Other Gains & Losses	Movement funds	in
					2023	2023	2023	2023	2023	2023
					F	E	F	E	F	E
Unrestricted	and Designated			funds:-
Unrestricted	Revenue		Funds		2,783,047	(1,514,530)		1,274,711		2,543,228
Restricted Fund:-
Restricted Revenue		Funds			56,989	(2,843)		125,870		180,016
					2,040,036	~6517373), ,		1,400,581		2,723,244
As restated					Income	Expenditure	Prior year adjustment	Fund Inl(out) Flow from merger	Other Gains 8 Losses	Movement funds	in
					2022	2022	2022	2022	2022	2022
					E	E	E	E	E	E
Unrestricted	and Designated			funds:-
Unrestricted	Revenue		Funds		2,445,431	(1,462,391)	(109,874)			873,166
Restricted Fund:-
Restricted Revenue		Funds			839,189	(1,355,086)				(515,897)
					3,284,620	(2,817,477)	(109,874)			357,269

13	Income	from Donations	from Donations
					~Grou	~Grou		~Grou	~Grou
					Current year	Current	year	Current year	Prior year
					Unrestricted Funds	Restricted	Funds	Total Funds	Total Funds
					2023	2023		2023	2022
						F		F	F
	Donation	And gifts
	Donation	and Gifts from	Individuals		221,888		56,989	278,877	15,904
	Donations	for specific projects							834,059
	Council grants								5,130
	Total Income From Donation				221,888		56,989	278,877	855,093
					~Charit	~Charit		~Charit	CharithC
					Current year	Current	year	Current year	Prior year
					Unrestricted Funds	Restricted	Funds	Total Funds	Total Funds
					2023	2023		2023	2022
						F		F	F
	Donation	And gifts
	Donation	and Gifts from	Individuals		329,037		56,989	386,026	125,760
	Donations	for specific projects							834,059
	Council grants								5,130
	Total Income From Donation				329,037		56,989	386,026	964,949
14	Income	from Charitable		Activities
					~Grou	~Grou		~Grou	~Grou
					Current year	Current	year	Current year	Prior year
					Unrestricted Funds	Restricted	Funds	Total Funds	Total Funds
					2023	2023		2023	2022
						F		F	F
	Primary	Purpose and	Ancillary	Trading
	Promoting	Yoga			2,429,117			2,429,117	2,091,197
	Books and Merchandise		Sales		794,561			794,561	473,151
	Total from Charitable		activities		3,223,678			3,223,678	2,564,348

				~Charit	~Charit		~Charit	Charitht
				Current year	Current year		Current year	Prior year
				Unrestricted Funds	Restricted	Funds	Total Funds	Total Funds
				2023	2023		2023	2022
					F		F	F
Primary	Purpose and	Ancillary	Trading
Promoting	Yoga			2,430,111			2,430,111	2,067,397
Books and Merchandise		Sales		820			820	245,076
Total from Charitable		activities		2,430,931			2,430,931	2,312,473

Investment In	come
		~Grou	~Grou		~Grou		~Grou
		Current year	Current year		Current	year	Prior year
		Unrestricted Funds	Restricted	Funds	Total Funds		Total Funds
		2023	2023		2023		2022
			F		F		F
Bank Interest Receivable		996				996		165
Total Investment	Income	996				996		165
		~Charit	~Charit		~Charit		CharithC
		Current year	Current year		Current	year	Prior year
		Unrestricted Funds	Restricted	Funds	Total Funds		Total Funds
		2023	2023		2023		2022
			F		F		F
Bank Interest Receivable		996				996		165
Interest Income on loans		22,083				22,083	7,033
Total Investment	Income	23,079				23,079	7,198

				~Grou		~Grou	~Grou	~Grou	~Grou
				Expenditure on raising funds	Expenditure on Charitable Activities			Total'	Total" As restated
				2023		2023		2023	2022
Staff Costs (Note 16C)				36,642		146,568		183,210	216,135
Program	Costs					609,880		609,880	1,675,277
Other Direct Costs						789,410		789,410	593,392
Support	Costs	(Note 16A)		9,922		540,290		550,212	524,924
Governance Costs (Note			16B)	1,116		47,060		48,176	52,609
				47,680		2,133,208		2,180,888	3,062,337
Out oftotal expenditure ofE2,180,888, E2,178,045 is spent from unrestricted fund and E2,843 is spent from In 2022, out of total expenditure of E3,062,337, E1,707,251 (as restated) was spent from unrestricted							restricted fund. fund and E1,355,086 was spent from
restricted	fund.	In this total expenditure		for 2022, E3,009,805was spent for charitable	activities and E52,532		was spent for raising the funds.

	~Charit	~Chari	~Charit	~Charit
	Expenditure on raising funds	Expenditure on Charitable Activities	Total'*	Total"" As restated
	2023	2023	2023	2022
Staff Costs (Note 16C)	36,642	146,568	183,210	216,135
Program Costs		609,880	609,880	1,675,277
Other Direct Costs		321,968	321,968	559,634
	9,900	366,142	376,042	435,554
	864	25,409	26,273	40,751
	47,406	1,469,967	1,517,373	2,927,351

Support C	osts
				~Grou	~Grou	~Charit	~Charit
			Basis ofapportionment	Total	Total As restated	Total	Total As restated
				2023	2022	2023	2022
						E
Bank Charges			Nature ofexpense	110,759	24,141	64,509	4,939
Office and administration (Note 16C)		staff	Pro-rata by expenditure	256,634	196,626	131,864	128,258
Exchange Loss			Nature ofexpense	4,819	1,300	4,158
Depreciation	&Amortisation		On the basis of use	4,561	5,702	4,561	5,702
Equipment Repair Expenses			On the basis of use	658	10,641	658	10,641
Hire Purchase	Interest		On the basis of use	888	888	888	888
Insurance			Pro-rata by expenditure	14,315	9,345	14,315	9,345
IT and Communication		costs	Pro-rata by expenditure	157,578	276,281	155,089	275,781
				550,212	524,924	376,042	435,554

						~Grou	~Grou	~Charit	~Charit
				Basis of	apportionment	Total	Total	Total	Total
						2023	2022	2023	2022
								E
Auditor's	Fees			Pro-rata	by expenditure	27,600	14,600	18,600	8,100
Accountancy		fees		Pro-rata	by expenditure	12,363	3,843
Legal and	Professional		Fee	Pro-rata	by expenditure	8,213	34,166	7,673	32,651
						48,176	52,609	26,273	40,751

Staff Costs
		~Grou	~Grou	~Grou	~Grou
	Basis ofapportionment	Expenditure on raising funds	Expenditure on Charitable Activities	Allocable to support costs	Total
		2023	2023	2023	2023
Salaries	On the basis oftime spent	32,762	131,048	229,306	393,116
Social Security Costs	On the basis oftime spent	3,306	13,224	22,449	38,979
Pension costs	On the basis of time spent	574	2,296	4,879	7,749
Total 2023		36,642	146,568	256,634	439,844
Total 2022		43,227	172,908	196,626	412,761
		~Charit	~Chari	~Charit	~Charit
	Basis ofapportionment	Expenditure on raising funds	Expenditure on Charitable Activities	Allocable to support costs	Total
		2023	2023	2023	2023
Salaries	On the basis oftime spent	32,762	131,048	115,343	279,153
Social Security Costs	On the basis oftime spent	3,306	13,224	14,019	30,549
Pension costs	On the basis of time spent	574	2,296	2,502	5,372
Total 2023		36,642	146,568	131,864	315,074
Total 2022		43,227	172,908	128,258	344,393

Changes to the statement	of	financial	position			As previously reported	Adjustment	As restated at 31 May 2022
Creditors
Creditors: amounts falling due		within one	year			218,251	109,874	328,125
Funds
Unrestricted revenue funds						3,901,287	(109,874)	3,791,413
								As restated for
Changes to the Statement	of	Financial	Activities			As previously reported	Adjustment	period ended 31 May 2023
Total expenditure						2,952,463	109,874	3,062,337
Net income for the financial	period					467,143	(109,874)	357,269
Reconciliation ofchanges	in	net income for the previous		financial	period
Adjustments to prior year
Expenditure on Charitable	Activities
Program Costs								(90,348)
Other Direct Costs								(8,675)
Support Costs for Charitable		Activities
IT and Communication costs								(10,701)
Insurance								(150)
Profit as previously reported								467,143
Profit as adjusted								357,269

			E
Total assets merged			1,417,565
Total liabilities merged			(16,984)
Net assets merged			1,400,581
Fund merged- unrestricted		fund	1,274,711
Fund merged- restricted	fund		125,870
Total fund merged			1,400,581