2021-05-31-accounts - Cumbria-Westmorland Federation Of Women's Institutes

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	and procedures	and procedures	to manage
~	them.			2.	Ordinary meetings ofthe Board ofTmstees shall be held	on a regular day		in each
					month ate regular hour as set out in the annual timetable	ofthe Federation.
					Members meet regularly todiscuss the work ofthe Federabon and act
					reasonably, prudently, and without pemonat view orprejudice in afi matters
					relating to it. They retain and exercise overall control ofits management,		giving
					clear guidelines within which its subcommittee members	should work.
				3.	They have a duty to protect the Federation's property and	are accountable		for	its
					solvency and continuing effecfiveness, exercising overall control over its		financial
					affairs.
					They recognise their responsibility to attract new members	and to organise		events
					and actlvifies tothis end.
					They recognise that they have aduty ofcare in respect ofmembers attending				our
					events and must take afi reasonable steps to work within Health &Safety
					Guidelines.
				4.	From amongst its appointed members, the Board ofTrustees shall, at its		first
					meeting ofthe new Wl year, elect its own Chairman. The	following shall	also be
					elected: First and Second Vice-Chairmen, Honorary Federation Treasurer			and
					Assistant Treasurer
				~ ~	~ e
				Education and training ofwomen both at our head office and		out in the
				community. Organising courses, cultural and leisure events,		campaigning	on
Summary		ofthe objects ofthe		environmental issues.
charity set out in			its
governing		document

		Reserves	Policy	Policy
Brief statement ofthe		The Trustees		have reviewed the level ofreserves				held by the charity. The		review
charity's policy on reserves		encompassed		the nature	ofthe income	and expenditure			streams and the	nature ofthe
		reserves held		by the charity.
		The Trustees		aim to ensure that a reserve			off46,000 is		available to meet	the needs of
		the charity	in the future.
Details of any funds materially
in	deficit
Further financial review details		(Optional	information)
You may choose to include additional information, where relevant about:		Our principle source offunds is from an annual membership additional fundraising is required through events held for the members								subscription; benefit of
~	the charity's principal
	sources of funds (including
	any fundraising);
~	how expenditure has
	supported the key objectives
	ofthe charity;
~	investment policy and
	objectives including any
	ethical investment policy
	adopted.
		~
			~ ~	~ ~	~	~	~

~ I					5
						ID0Z
						8			Restd/cted
						Fo 195 40	Unrestricted funds		income funds	Endowment funds	Total this year		Total last year
							2		2	2	2		2
Fixed assets							F01		F02	F03	F04		F05
Intangible assets				(Note 15)		801		501				501	501
Tangible assets				(Note 14)		802
Heritage assets				(Note 16)		803
Investments				(Note 17)		804
			Total fixedassets			805
Current assets
Stocks				(Note 18)		806	2,541				2,541		1,926
Debtors				(Note 19)		807							1,020
Investments Cash at bank and		in	(Note 17.4) hand (Note 24)			eos eos	11,897 132,03		18,916		30,813 13,032		50,556 80,935
		Total		cumenf assets		810
Creditors: amounts			falling due within
one year	(Note			20)		811	24,468				24,468		5,756
Net cunent			assets/(liabilities)			el2
Total assets	less cunent liabillfies					813
Creditors: amounts			falling due after
one year		(Note 20)				814
Provisions for liabilities						815
Total net assets	orliabilities					816						4
Funds ofthe	Charity
Endowment funds		(Note 27)				817
Restricted income		funds (Note 27)				816			18,916		18,916		22,534
Unrestricted funds						810	103,337				103,337		106,648
Revaluation reserve						820
				Total funds		821	1()JJ	, "	18;rR)r"
Signed by one or lwo		trustees on behalf			of all								Date of
the trustees							Signature			Print	Name		approval
													dd/mm
										K Hanks			(o(c(t]6&
										SMiddleton			IO )02)tou.

Note 2				Accounting pogcles
2.2 INCOME
This standard			list ofaccounting policies hss been app/ied by Ihe charify except lor /hase licked "No"or "/IVa1 )Vhers a
di/ferent aradditional parky				hse been adapted I/wn gris is detailed in the hw babw.
Recognklon			of Income	These are included in the Statement of Financial Activities (SoFA) when:
				~ the charity becomes entified to the resources;
				it is more likely than not that the trustees will receive the resources; and		Yes	No	Nia
				~ the monetary value csn be measured with suNcient reliability.
				There has been no offsetting otassets and liabilities, or income and expenses, unless	required	, Yes	No	N/a
Ogseklng				permined by the FRS102SORP orFRS102.
						Yes	No	N/a
				Grants and donations are only included in the SoFA when the general income
Grants and		donations		recognition criteria are met (5.10to5.12FRS102 SORP).
				In the case ofperformance related grants, income must only be recognised to the extent		Yes	No	hya
				that the chariiy has provided the specified goods or services ss entitlement to the grant
				only occurs when fire performance related condiTions are met (5.16FRS102SORP).
Legacies				Legacies are included in the SOFA when remipt is probable, that is, when there has		Yes	No	N/a
				been grant ol probate, the executors have established that there are suflicient assets in the estate and any conditions attached to the legacy sre either within the control ofthe charily or have been met.		IZZI
						Yes	No	N/a
Government		grants		The chmity has received government grants in the reporting period
				Gift Aid receivable is Included in income when there isa valid declaration from the
Tex reclaims			on	donor. Any Gift Aid amount recovered on a donation is considered to be part ofthat gift		Yas	No	N/a
donations	and gifts			and Istreated as an addition to the same fund as the initial donation unless the donor or
				the tenne oithe appeal have specified otherwise.
Contractual performance grsiits		Income and related		This is only induded in the SoFA once the charity has provided the related goods or services or met the performarme related conditions.		Yes No N/a CCCl
Donated goods				Donated gaads are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.		Yes No N/a ZZZ
				The cost ot any stock ofgoods donated for distribution to beneliciaries isdeemed to be the lair value ofthose gifts at the time ottheir receipt and they are recognised on receipt.		Yes	No	N/a
				In the reporting period in which the stocks are distributed, they are recognised as sn
				expense at fire carrying amount ofthe stocks al distribution.
				Donated goods for resale are measured at fair value on initial recognition, which isthe
				expected proceeds from sale less the expected costs ofsale, and recognised in 'Income from other trading acgvities' with the corresponding stock recognised in the balance sheet. On ils sale the value ofstock is charged against 'Income from other trading activities' ard ths proceeds from sale are also recognised as 'Income from other trading activities'.		Yes No N/a HTI
						Yes	No	N/a
				Goods donated for onritoing use by the charity are recognised as tangible fixed assets
				and included in the SoFAss incoming resources when receivable.
				Gifm in kind for use by the charity are included in the SoFA as income from donalions when receivable.		Yes No IIVa EZCI
Donated services and				Donated services and facilities are included in the SOFA when received at the value of		Yes	No	N/a
facilities				the gift to the chwity provided the value ofthe gift can be measured reliably.
				Donated services snd facilities that are consumed immediately sre recognised as		Yes	No	N/a
				income with an equivalent amount recognised as an expense under the appropriate
				heading in the SOFA.
Support costs				The charily has incurred expenditure on support rxrsts.		Yes No N/a HZZ
Volunteer	help			The value of any voluntary help received ls not included in the accounts but is described in the trustees' annual repoh.		Yes	No	N/a
Income from		Interest,		This is included in the accounts when receipt is probable and the amount receivable can		es	No	N/a
royalties snd		dividehds		be measured reliably.
Income from		membership		Membership subscripbons received in the nature ofa gift are recognised in Donations		Yes	No	N/a
stibsci'Iptlaris				ard Legacies.
				Membership subscriptions which gives a member the right to buy services or other
				benefiis are recognised as income earned from the provision of goods and services as
				income from charitable activities.

Settlement claims	Settlement claims	ofInsurance	ofInsurance	ofInsurance	Insurance claims sre only included in the SoFA when the general income recogniTion crissria are met (5.10to5.12FRS102SORP) and are included as an item ofother income in the SoFA.		Yes No N/a CZZ	Yes No N/a CZZ	Yes No N/a CZZ
					This includes any realised or unrealised gains or losses on the sale of investmerrs and		Yes	No	N/a
					any gain or loss resuking from revaluing investments to market value at the end ofthe
					)usr.
2.3EXPENDITURE					AND LIABILITIES
Llabglly	recognltlon				Liabilities are recognised where it is more likely then not that there is a legal or		Yes	No	tpa
					constructive obligation commining the charity to pay out resources and the amount ofthe
					obligation can be measured with reasonable certainly.
Governance				h and suppoh	Support costs have been allocated between governance costs and tnher support. Governance ccats comprise ag costs involving public accountability ofthe charity and its
					compliance with regulation and good practice.
Grants with performance					Support costs include central functions and have been allocated to acgvgy cost categories on a basis consistent with the use of resources, eg allocating properly costs by floor areas, or per capita, slag costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being aspecgic level of service or output to be provided, such grants are only recognised in the SoFA once the		Yes No N/a UZ?
					recipient ofthe grant has provided the speciTied seniice or oulpuL
Grants payable without performance condlgons					Where there are no conditions attaching to the grant that enables the donor charby to realistically avoid the commitment, a gability forthe full funding obligation must be recognised.		Yes No N/a CDZ
Redundancy			coal		The charity made no redundancy payments during the reporting period.		Yes	No	N/a
Deferred	income				No material item ofdeferred income hss been included in the accounts.		Yes	No	hya
							Yes	No	Ilya
Credgurs					The charity has creditors which are measured at setgement amounts less sny trade discouiits
					A liabiliiy is measured on recognition at its historical cost and then subsequently		Yes	No	N/a
Provisions		for gsbgltles			measured at the best estimate ofthe amount required tosents the obligation atthe
					mponing date
basic financial Inslrurrienls					The charily accounts for basic financial instruments on initial mcognition as per paragraph 10.7FRS102SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,FRS102SORP.		Yes	No	N/a
2.4ASSETS
Tangible	flmd			assam for	These are capitalised ifthey can be used for more than one year, and cost at least
use by charily							Yes	No	N/a
					They are valued at cost.
					The depreciation rates and methods used are disclosed in note 9.2.
Intangible		fired assets			The charity has intangible fixed assets, that is, non-monetary assets that do not have		Yes	No	N/a
					physical substance but are identifiable and are controlled by the charily through custody
					or legal rights. The amorlisatlon rates and methods used are disclosed in note 9.5
							m	No	/a
					They are valued at cost.
Heritage	assets				The charily has heritage assets, that is, non-monetary assets with historic, artistic,		Yes	No	N/a
					scientific, technological, geophysical or environmental qualities that are held and
					maintained principally for lheir contribution to knowledge and culture. The depreciation
					rates and methods used as disclosed in note 9.6.1xk
							Yes	No	N/a
					They are valued at cost.
Invesbnents					Fixed asset investments in quoted shares, traded bonds and similar investments are
					valued at initlagy at cost and subsequently at fair value (their market value) at the year		Yes	No	N/a
					end. The same treatment Is applied to unlisted investments unless fair value cannot be
					measured reliably in which case it is measured at cost less impairment.
					Investments held for resale or pending their sale and cash and cash equivalents with a		Yes	No	N/a
					maturity date of less than I year are treated as cunent asset investments
Stocks snd work in					Stocks held for sale as part of non-cha/itable trade are measured at the lower or cost or net		Yes	No	N/a
prug ress					realisable value.
					Goods or services provided as part ofacharitable acsvity are measured at nel reslisable	value
					based on the service potential provided by items ofstock.
							Yes	No	N/a
					Work in progress is valued at cost lees any foreseeable toss that is likely to occur on the contram.
					Debtors (including trade debtors and loans receivable) are measured on initial recognition	at

Note 3							Analysts of	Analysts of	Analysts of	Analysts of	Income	Income	Income
																	nevi 'vied
																Unrcsnlsted	Iiicciin	aodoeiiioil
																funds	ronde	Iu dv	vvlvl fv dv		p Iw year
								Ana				is							2		2
Doordlons		Donations					and	ifls
ehd Isgeclssr		Gltt Aid
		Le	cies
		General			grants provided						by government/other.
		chargles
		Membership					subscliplions					and sponsorshlps
		whbh	are			in substance				donagons
																15296			15,296		19706
		Donated			goods,			fcctgles			and		services
		Other
															Total	15,296			15,296		19,708
Chargable
actMttes:
		Other														20063	I 275		21,338		27,935
															Total	20,063	1,275		21	338	27935
Other trading
aclivgiesr
		Other
															Total
hcome Irom		Interest			Income											565	51			616
investmenls:		Dividend				income
		Renlal		and			leasl		Income
		Ottmr
															Total	565	51			616
Separate
rnelerhl	gem
ofIhconis:
															Total
Omeri		Conversion					at endowment					funds Into income
		Gain	on		disposal			of	a tangible				frmd asset		held
		forche				'scall		Uss
		Gain	on		disposal			of	a programme					related
		invesenent
		Royalties				from the exploeatlon							of Intellectual
					r'		hts
		Other
															Total
TOTAL INCOME																35924	1 326	-	37	250	48545
Cthsrlnlormadon:
Ag Income In the prior			year wes unnmtrlcted									except for.(please
provide descrlpdon snd				smounls)
Whme any endowment				ernd			ls converted			Into Imome In the
Isponlng	pedod,	please			give,lhs			reason		for		Ihs cornsmlen.
uailhin the	income items				above the fogow'ing							items		are mstsrleh
fptesse meciose		tne natum,					amount		ana	sny odor reer
emounls)

Note 5	Donated goods, facilities and services
Seconded staff
Use of property
Other
Please provide details	ofthe
accounting policy for	the recognition
and valuation ofdonated goods,
facilities and services.
Please provide details	ofany
unfulfilled conditions	and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of	other forms of
other donated goods and services
not recognised in the	accounts, eg
contribution of unpaid	volunteers.

Please explain	the	nature ofeach	extraordinary item	occurring in the	period.
					This year	Last year
			Descri	tion		2
Extraordinary	item	1
Extraordinary	Item	2
Extraordinary	item	3
Extraordinary	Item	4
Total extrordinary		items

				Amount	Amount	received		Amount	Amount	id out		Balance held et	Balance held et	iod end	iod end
Descriptioniname	of	party	Related
			party (Yes	This	ear	Last	ear	This	ear	Last	ear	This	ear	Last	ear
			or No

Description/name	ofparty	Balance held at	riod end
		This ear	Last year

												Basiscl
		Raising	funds	Activity	1	Activity	2	Acgvlty	3	Grand	total	allocation
Support	cost											( scr
exam	les											method)
			5,778								5,778	Actual
Governance
Other			37,401								37,401	Actual
			43,179								43,179
Total

was paid please en	ter '0'in the appropriate box(es).
					This year	Last year
					2
Independent examiner's fees
					522	510
Assurance services	other than audit or Independent	examination
Tax advisory fees
Other fees (for example: financial advice, consultancy,			accountancy	services) paid
to the independent	examiner				894	852

13.1 A	nal	ysis ofgrants paid (I	ncluded In cost ofcharitab	le activities)
			Grants to	Grants to
		Analysis	institutions	individuals	Supportcosts	Total
Activity	or	project 1
Aciivi	or	ro'eci 2
Aciivi	or	'aci 3
Aciivi	cr	'aci4
		Total

13.2Grants made to Institutions	13.2Grants made to Institutions	13.2Grants made to Institutions
hfy chsrfty has made grants to particular institutions that sm material in the context ofits gmntmaking. Details oftheinstitution supported, purpose ofthe gmnt and total paid toeach institution isavailable on the charity's web site.			No	Please pmvide details ofcharlry's URL. Provide details below
Names of institution		Purpose		Total amount of grants paid 2
Total grants to institutions in reporting	period
Other unsnslysed grants
TOTAL GRANTS PAID

		Research I	Patents and
		development	trademarks
At beginning	of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the	year

15.2 Amor	tis	ation and	ation and	irnpairments
		**Basis		SLor RB	SLor RB	SLor RB	SLor RB	Straight	Line
								("SL")or
								Reducing
								Balance
								("RB")
			*'Rate
At beginning		of	the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year
15.3Net book			value
Nat book value			at the
beginning	of	the year
Net book value			at the
end ofthe	year

Note 16			Heritage	Heritage	assets	assets
Piasse eomplefe ihie note ifthe charity						hss heritage		sssehr
16.1General		disclosures	for all charities holding				heritage assets
(i) Explain	lhe nature and scale			of
heritage assets held.
(II) Explain	the policy for lhe
acquisition,	preservation,
management		and disposal of heritage
assets.
16.2Cost or	valuation
						Heritage eeeet		Heritage asset		Heritage asset	Henlase asset	Total
						1			2	3	4
At beginning	ofthe year
Additions
Disposals
Revaluations
Transfers '
At end ofthe	year
16.3Depreciation end impsirments
			Basis										Straight	Line
													("SL")or
													Reducing
													Balance
				Rate
At beginning of		the year
Dieposals
Depreciation
IITlpmmunt
Translem*
At end ofyear
16.4 Net book value
Nat book value		at the beginning cl the
year
Net book value		at the end ofthe year
16.5 Impairment
Ptaese provide		a description ofthe events end cimumstences
that led to the		mccgnhfon	ar n:vernal		of	an impairment		loss
16.6 Revaluation
ifan accoundng policy ofrevaluation					is	adopted,	please pno		vidar

16.7Analysis of heritage assets by class or group distinguishing	16.7Analysis of heritage assets by class or group distinguishing	16.7Analysis of heritage assets by class or group distinguishing	16.7Analysis of heritage assets by class or group distinguishing	16.7Analysis of heritage assets by class or group distinguishing	16.7Analysis of heritage assets by class or group distinguishing	16.7Analysis of heritage assets by class or group distinguishing	those al cost and those at valualion	those al cost and those at valualion	those al cost and those at valualion	those al cost and those at valualion
							At	vsirlsaon		Atcoal group	Total
							gmup		A	8
Canying amount	at the beginning		of		the
period
Addltlons
Dlsposals
Depreciation/impairment
Revduadon
Canying amount	at the end	of period
16.8 Herhage assets (where heritage annals are nol recolgnlsed							on the balhmce sheet)
(i) Explain the reason why hergage
assets have not	been recognised				on
the balance sheet.
(8) Describe ths significance			and
nature of henlage assets.
(iii) Disclose Information		Elal	ls
helpful in assessing the value			ol
herhage assets.
(Iv) Explain the	reason why 8Is			not
pracgcable to obtain avaluagon				of
henlage assets.
16.0Five year summery of		heritage			assets transactions
					2015	2014	2013	2012		2011
Purchases
Group A
Group 8
Group C
Other
Donations
Group A
Group 8
Group C
Other
Total additions
Charge for impairment
Group A
Group 8
Group C
Other
Total charge for	impairment
Dlsposals
Group A - carrying	amount
Group 8 - canying	amount
Group C
Other
Total dlsposals

				Cash 8cash equfvalenis	Cash 8cash equfvalenis
Carrying (fair) value at	beginning		of
pefiod
Add: additions lo investments		durfng
period'
Less:diaposals st carrying value
Less: impairmenls
Addf Reversal of impairmenls
Add/(deduct): transfer	in/(out)	In	the
pofiod
Add/(deducth cet galru(loss)		on
revaluation
Carrying (fay) value at	end ol	year
*please specify addmons resulting				from
aequlshlons thmugh	business		comblnationa,		il
any.

17N Please provide a bteakdown of	17N Please provide a bteakdown of	current	current	assai investments,	It appgcable,	with the balance	with the balance
about.
Analysis ofcurrent asset					This pwr	Lssi yssl
IhVOShhahta
Cosh orcash equivalents					132,032		80,935
Listed Ihvestlhehts
Inveslmenl properges
goolal investmenls
Other investments					182,032		80,935
Total
17.5Guarantees
Please provide deluge and amount ol any
guarantee made to or on behalf ofsthird			party
Name ofthe engty orengine henagmng		from
Ihoss gushrhlses
Please espbln how the guarantee furlhers			Ihe
chsrny'8 aims
17.6Concessionary loans
						This	yesr 2	LMI year 2
Amount ofconcesslonsry loans made (Nsaihh
Irwrrs sleds Issir esdi8censd Irr sggrvglli8	ghlvidsd
reel such saumgetisn does hol semre sklnNSSSI
infsnnsuonk
				yomi
Anxouhi olcohcessiomry lcehs rscoiv8d			dluaigrs		Descrtptfon	This	year 2	ls8I year 2
IMhe ICSSIred hxei' e8dieCIMSd lrr Sggr8glln'
provkfsd test shoe sggmgv lien does net oeswe
slghNcsrlt Irrfsfrrvrushi.
Terms snd condkions eg Inlerest nne, securgy
provided
Value ofsny concesslonsry loans which		have
been eammilted bul not token up sl the	repohing
date
Amounts payable within 1 year
Amounts payable afmr move thon 1 year
Amounts receivable within 1 year
Amounts receivable sitar mors then I year
17.7Additional information
Please pmvlde information shout the slgnulcsnce
of inveslmenle lothe chwily's finaneial	position
or performance eg.terms snd condglons		of loans
or Ihe use ol hedging to manege nnsnclsl			risk.
For aa Inveslrnenta measured sl fair value,			Ihe
heals lor determining the value, Including			sny
assumptions applied when using a valuation
technique.

18.1 Pleas activities.	e state the carrying	amount ofsto	ck and w	ork in p	rogress analy	sed betwee	n
			Stock		Donated	goods
							Work In
		For	For	resale	For	For resale	progress
		distribution			distribution
Charitable	activities:
Opening				1,926
Added in period				615
Expensed in period
lmpsinrd
Closing				2,541
Other trading activities:
Opening
Added In period
Expensed in	period
Impaired
Closing
Other:
Opening
Added In period
Expensedin	period
Impaired
Closing
Total this year
Total prerdous year

debto	rs orprspayments.	rs orprspayments.
19.1	Analysis ofdebtors		This year	Last year
Trade	debtors
Prepayments		and accrued income
Other	debtors			1,020
				1,020

19.2 Analysi	s ofdebtors recoverable In more than 1	year (included in debtors ab	ove)
			This year	Last year
			2
Trade debtors
Prepayments	and accrued income
Other debtors
		Total

			Amounts	falling due	Amounts	falgng due after	falgng due after
			within one year		more	than	one year
			This year	Last year	This year		Last year
			2	2	2
Accruals	for grants payable
Bank loans and overdrafts
Trade creditors
Payments	received on account for contracts or
performance-related grants
Accruals	and deferred income		1,517	1,517
Taxatlon	and social security
Other creditors			22,951	4,239
		Total

Note 27		Char	funds	funds
27.1 Details	ot material funds		held and movements			during Ihe		CURRENT reporgng		period
Phoae give dehriis ofthe movements ofmateriel Indlvhfual shoulci reconcile to Toml funds'in the hlenace sheet.							funds In ihs mporgng		period	together with etwlencing			Iigum for 10iher fundal		The	Total funds'	ggure twiow
'Keyr PE-permanent		endowmeni		funds; EE- exfmndthtb			endowment funds; R -		restricmd Income funds, Including				special Irusla,	ofthe	cherityi	end U - unreemcled
funds
										urr							rt
			Type PE, EE Ror UR* Purpase and Restrhtlons							balances brought forward	Income		Expenditure	Transfers		Gains and losses	bahnces carried forward
Fund names										2	2		2				2
Westmorland	Room				U kee	of room atDenman				3771				3	771
Patience Arnold					Bursariea	for	members	tc attend Denman		I 162				1	162
Doroth Till					Bursaries	for	members	to attend Denman		I 947				I	947
Kathleen Kel					Bursaiies for		members	to attend Denman		6351				6	51
					Bursaries	Icr	members	personal
Memorial Bursa					devel ment							975		2	756		5975
nes Baiter					Travelto	Denman				30					970		I 001
200+ Club					Members'	rize draws				7029	I	150	I 160				7019
					Bursariee	for	members	tc attend courses of
Federation Bura					benefit tctheir Wl							300	379	5	000		4921
Dlhc'r frrrufe					hya
								TotelFunds		22,534	2,426		1,539 -	4,505			18,916

27.3 Transfers bet	ween	funds
		Reason for	transfer and		where endowment		Isconverted to income,	Amount
				legal power for its conversion
Between unrestricted	and	Consolidation	of	designated	accounts			3944
restricted funds
Between endowment	and
restricted funds
Between endowment	and
unrestricted funds
27.4 Desi nated funds
Planned use				Purpose ofthe desi		nation		Amount

CC17a (E1) 1810212022