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Audit - 2022Dec 31, 22 Dec 31, 21 $ Change % Change ASSETS Current Assets Checking/Savings 100 ꞏ FBK Operating Account 222,486.69 250,895.11 -28,408.42 -11.3% 101 ꞏ FBK Debit Card Account 337.14 696.69 -359.55 -51.6% 105 ꞏ Petty Cash 216.83 204.32 12.51 6.1% Total Checking/Savings 223,040.66 251,796.12 -28,755.46 -11.4% Accounts Receivable 130 ꞏ Accounts Receivable 0.00 16,748.28 -16,748.28 -100.0% Total Accounts Receivable 0.00 16,748.28 -16,748.28 -100.0% Other Current Assets 120 ꞏ Accounts Receivable SDI 27,127.60 0.00 27,127.60 100.0% Total Other Current Assets 27,127.60 0.00 27,127.60 100.0% Total Current Assets 250,168.26 268,544.40 -18,376.14 -6.8% Fixed Assets 150 ꞏ Furniture & Fixtures 0.00 7,551.56 -7,551.56 -100.0% 151 ꞏ Equipment 14,857.58 14,857.58 0.00 0.0% 155 ꞏ Accumulated Depreciation -14,857.58 -22,409.14 7,551.56 33.7% Total Fixed Assets 0.00 0.00 0.00 0.0% Other Assets 190 ꞏ Rent Deposit 500.00 0.00 500.00 100.0% Total Other Assets 500.00 0.00 500.00 100.0% TOTAL ASSETS 250,668.26 268,544.40 -17,876.14 -6.7% LIABILITIES & EQUITY Liabilities Current Liabilities Other Current Liabilities 211 ꞏ Accounts Payable SDI 2,027.31 3,792.91 -1,765.60 -46.6% 212 ꞏ Accrued Wages 4,899.23 3,236.86 1,662.37 51.4% 220 ꞏ Payroll Liabilities 220.12 ꞏ 941 Payable 2,924.88 2,254.59 670.29 29.7% 220.15 ꞏ State Withholding Payable 515.00 374.00 141.00 37.7% 220.16 ꞏ Unemployment Tax Payable 0.00 114.32 -114.32 -100.0% Total 220 ꞏ Payroll Liabilities 3,439.88 2,742.91 696.97 25.4% 225 ꞏ Acounts Payable- Facade Grant 62,464.84 33,014.50 29,450.34 89.2% Total Other Current Liabilities 72,831.26 42,787.18 30,044.08 70.2% Total Current Liabilities 72,831.26 42,787.18 30,044.08 70.2% Total Liabilities 72,831.26 42,787.18 30,044.08 70.2% Equity 290 ꞏ Unrestricted Net Assets 93,030.31 -2,195.82 95,226.13 4,336.7% 296 ꞏ Restricted Facade Funds 80,612.61 78,071.11 2,541.50 3.3% 297 ꞏ Restricted CID Funds 30,586.00 21,528.30 9,057.70 42.1% 299 ꞏ Restricted New Business Assets 21,528.30 0.00 21,528.30 100.0% Net Income -47,920.22 128,353.63 -176,273.85 -137.3% Total Equity 177,837.00 225,757.22 -47,920.22 -21.2% TOTAL LIABILITIES & EQUITY 250,668.26 268,544.40 -17,876.14 -6.7% 02/14/23 Salina Downtown, Inc.Statements of Assets, Liabilities and Net Assets - Tax Basis As of December 31, 2022 and 2021 Page 1RESTRICTED FOR MANAGEMENT USE ONLY Jan - Dec 22 Jan - Dec 21 $ Change % Change Ordinary Income/Expense Income 300 ꞏ BID Service Fees 81,610.98 95,808.63 -14,197.65 -14.8% 301 ꞏ CID Service Fees 154,858.38 132,233.54 22,624.84 17.1% 305 ꞏ Grant Income 4,914.60 0.00 4,914.60 100.0% 310 ꞏ Program Income 16,544.05 7,472.28 9,071.77 121.4% 315 ꞏ Partnership Income 12,741.00 0.00 12,741.00 100.0% 316 ꞏ Contributions City w/o Restrict 45,000.00 42,750.00 2,250.00 5.3% 330 ꞏ Special Projects-(Revenue)12,473.95 0.00 12,473.95 100.0% Total Income 328,142.96 278,264.45 49,878.51 17.9% Gross Profit 328,142.96 278,264.45 49,878.51 17.9% Expense 510 ꞏ Bank Service Charges 600.00 58.04 541.96 933.8% 516 ꞏ General Maintenance 21,634.07 10,722.35 10,911.72 101.8% 530 ꞏ Computer Expenses 5,147.65 2,373.83 2,773.82 116.9% 535 ꞏ Contributions 3,078.18 446.46 2,631.72 589.5% 545 ꞏ Dues & Subscriptions 15,449.58 4,906.38 10,543.20 214.9% 548 ꞏ Holiday Lighting & Decorations 23,924.47 813.08 23,111.39 2,842.5% 550 ꞏ General Repairs 0.00 522.81 -522.81 -100.0% 555 ꞏ Insurance 4,248.68 1,928.00 2,320.68 120.4% 556 ꞏ Cluster Marketing 100.00 -39.33 139.33 354.3% 557 ꞏ Program Marketing 5,923.98 4,383.43 1,540.55 35.1% 558 ꞏ General Marketing 25,600.50 23,974.91 1,625.59 6.8% 560 ꞏ Meals 1,566.35 996.24 570.11 57.2% 563 ꞏ Meeting Expenses 694.04 46.83 647.21 1,382.0% 565 ꞏ Office 11,155.40 1,843.13 9,312.27 505.2% 568 ꞏ Other Misc Expenses 0.00 308.47 -308.47 -100.0% 570 ꞏ Personnel Expense 570.1 ꞏ Payroll Expense 13,916.20 12,375.63 1,540.57 12.5% 570.2 ꞏ Salary-Director 53,745.66 33,414.26 20,331.40 60.9% 570.3 ꞏ Wages 75,258.34 38,625.29 36,633.05 94.8% 570.4 ꞏ Benefits Allowance 2,750.00 0.00 2,750.00 100.0% Total 570 ꞏ Personnel Expense 145,670.20 84,415.18 61,255.02 72.6% 573 ꞏ Postage Expense 592.94 699.45 -106.51 -15.2% 575 ꞏ Printing 1,635.39 1,523.83 111.56 7.3% 578 ꞏ Professional Development 680.00 600.00 80.00 13.3% 580 ꞏ Professional Services 14,650.00 10,615.00 4,035.00 38.0% 585 ꞏ Small Tools & Equipment 9,720.34 11,817.01 -2,096.67 -17.7% 588 ꞏ Special Projects 5,544.84 150.00 5,394.84 3,596.6% 589 ꞏ Flowers & Landscaping 12,811.55 10,370.00 2,441.55 23.5% 590 ꞏ Event/Project Supplies 20,190.87 13,991.28 6,199.59 44.3% 592 ꞏ Taxes & Fees 419.51 131.11 288.40 220.0% 593 ꞏ Gasoline & Fuel 783.18 558.48 224.70 40.2% 594 ꞏ Travel, Mileage 1,389.38 0.00 1,389.38 100.0% 595 ꞏ Occupancy 15,943.24 6,790.35 9,152.89 134.8% Total Expense 349,154.34 194,946.32 154,208.02 79.1% Net Ordinary Income -21,011.38 83,318.13 -104,329.51 -125.2% Other Income/Expense Other Income 601 ꞏ Facade Grants 50,000.00 47,500.00 2,500.00 5.3% Total Other Income 50,000.00 47,500.00 2,500.00 5.3% Other Expense 602 ꞏ Facade Program 76,908.84 2,464.50 74,444.34 3,020.7% Total Other Expense 76,908.84 2,464.50 74,444.34 3,020.7% Net Other Income -26,908.84 45,035.50 -71,944.34 -159.8% Salina Downtown, Inc. 02/14/23 Statements of Revenues and Expenses - Tax Basis For the years ended December 31, 2022 and 2021 RESTRICTED FOR MANAGEMENT USE ONLY Jan - Dec 22 Jan - Dec 21 $ Change % Change Net Income -47,920.22 128,353.63 -176,273.85 -137.3% Salina Downtown, Inc. 02/14/23 Statements of Revenues and Expenses - Tax Basis For the years ended December 31, 2022 and 2021 RESTRICTED FOR MANAGEMENT USE ONLY