E-2 Updated Budget

*FY 00-01 NSS OPERATING BUDGET*

		SUMMARY

	I.	*General Operating Fund*

		*Total Revenue:*			617,180
			Dues and Subscriptions	332,300
			Bookstore	150,500
			Fund Transfers	69,185
			Other Revenue	65,195

		*Total Expenses:*			(626,411)
			Office	(182,975)
			Bookstore Cost of Goods Sold	(93,525)
			Fund Transfers + Misc.	(10,750)
			Officers & Committees	(113,960)
			Periodical Publications	(225,201)
		*Surplus (Deficit)*			(9,231)

FY 00/01NSS OPERATING BUDGET
			GENERAL OPERATING FUND
			R E V E N U E
					FY00-01 Budget	FY00-01 Totals	Notes
			*TOTAL REVENUE*			$617,180	The blue text (underlined) highlights transfers from external funds. There is a corresponding entry in the Expense side of budget.
				Total income from general revenue		$547,995
				Total income transferred from NSS Restricted funds		$69,185
			DUES, SUBSCRIPTIONS & BOOKSTORE REVENUE			*$482,800*
			MEMBERSHIP DUES			$329,800
							Reflects 10% increase in dues fee and assumes current membership growth rate until start of new dues. Then assumes 2% loss of members in first year to reflect members failing to renew based upon historical experience in first year of past dues increases.
			New Dues			$34,500
03	40101	0		New Regular Dues	30,000
03	40102	0		New Associate Dues	1,500
03	40103	0		New Family Dues	2,200
03	40104	0		New Institutional Dues	500
03	40106	0		New Sustaining Dues	300
			Renewals			$254,000
03	40111	0		Renewal Regular Dues	207,000
03	40112	0		Renewal Associate Dues	3,000
03	40113	0		Renewal Family Dues	9,000
03	40114	0		Renewal Institutional Dues	3,000
03	40116	0		Renewal Sustaining Dues	8,000
03	40121	0		Prepaid Dues 2nd Year	16,000
03	40122	0		Prepaid Dues 3rd Year	8,000
			Dues Transfers			$38,000
03	40131	0		Life Membership Dues -NSF	38,000
				Family Life Dues	Included above
			Special Surcharges			$3,300
3	40141	0		International Postage	3,300		Assumes 175 members at surcharge of $15 and 75 members of $9. Assumes we lose 13 Canadians members and 78 other foreign members due to the surcharge (Dec 1999 we had 341 regular, associate, sustaining and institutional international members)
			SUBSCRIPTIONS			$2,500
03	40115	0		Renewal Subscriptions	2,000		The monthly 2-month moving total recently has ranged $1500 - $1800. In the past this increased after a dues increase.
03	40105	0		New Subscriptions	500		The monthly 2-month moving total recently has ranged $100-200. Expect some current NSS members will become subscribers based on experience after last dues increase
			BOOKSTORE INVENTORY SALES			$150,500

			Non NSS Publications/Symbolic Items			$43,000
03	40210	32		Non-NSS Publications	32,000		Last 2 FYs =$33,000; current 12-month $30,000-31,000
03	40220	32		Symbolic Devices	11,000		Sales returning to 1995-96 levels
			NSS Publications			$107,100
03	40241	32		Back Issues	1,000		Past years this has been over $1,000; dip below $1,000 in 12-month total has been only last few months
03	40242	32		Convention Leftovers	3,600		Average last 7 FYs = $3,595
03	40250	32		SpeleoDigest	20,000		Current sales level; will depend heavily on how many SDs are published in or just before budget FY.Budget budget updated to reflect May-Aug. 2000 sales experience.
03	40261	32		Caving Basics	2,000		Sales have been in slow decline for years
03	40271	32		Cumberland Caverns	400		Sales holding steady for last 1.5 years
03	40272	32		Cave Rescue Manual	0		Sales 0 until book is scheduled to be published
03	40275	32		Appalachian Karst Symp	50		Sales continuing, but slight
03	40276	32		VulcanoSpeleology	50		Sales continuing, but slight
03	40277	32		On Station	2,000		Sales seem to have leveled out at $2K/year
03	40278	32		On Rope 2nd Edition	40,000		After being in the $50,000-60,000 range for years, sales seem to have dipped to the $40,000 mark and leveled there
03	40279	32		Cave Minerals	10,000		Sales seem to have leveled off at this value
03	40280	32		Speleogenesis	28,000		Assumes sales of 100 in FY 99-00, many at wholesale. Assume sales curve looks like Cave Minerals.Budget budget updated to reflect May-Aug. 2000 sales experience.
03	40281	32		Cave Restoration	0		Sales 0 until book is scheduled to be published.
			Miscellaneous			$400
03	40269	32		Other NSS Publications	100		Sales will continue to decline unless something new is added to this grab-bag
03	40299	32		Misc. Bookstore Income	300
			*OTHER REVENUE*			*$65,195*
			*Miscellaneous Revenue*			$41,360
03	40401	0		Unrestricted Contributions	7500		Actual for last 12 months
3	40999	0		Grants to support D.C. premier of IMAX film "Amazing Caves"	9,100		Grants from American Cave Conservation Assn-$1K, Cave Diving Section of NSS-$3K, NSF-$4.6K, VA Karstlands-$500
03	40431	0		Convention Insurance Reimb	1,500
03	40432	0		NCRC Insurance Reimb	2,300
03	40433	0		NCRC Trailer/Rescue Cache Insurance Reimbursement	400
03	40434	0		Insurance Riders Reimb	0		Actuals for FY 98-99
03	40451	0		Bounced Check Fees	40		Actuals for FY 98-99
03	40452	0		Postage Fees	9,000		This matches the current trend which is unlikely to change unless we raise the rates for bookstore shipping
03	40453	0		Monthly Mailing Subscriptions	20		Set at average level for past few years
03	40454	0		Royalties	100		Actual for last 12 months
03	40457	0		Office Photocopy Service	100		Gone to zilch because only a few use snail mail
03	40458	0		Journal Page Charges	200		Seems to vary randomly from 0 to $350
03	40459	0		AGI Dues Geology Section	200		Actual for last 12 months
03	40471	0		NSS Group Label Sales	100		Set at average level for past few years
03	40472	0		Label Sales Non NSS	0
03	40499	0		Miscellaneous Revenue	9,600		Journal print overrun to be sold at cost + profit to Guadaloupe Mountain History Assoc. for sale at Carlsbad Caverns NP
03	40501	0		Slide Show Rental Fees	600
03	40502	0		Video Rental Fees	600
			*Advertising Revenue*			$19,700
03	40601	0		American Caving Accidents	2,000
03	40602	0		Member's Manual	1,600		Actual for last two FYs
03	40603	0		NSS NEWS	14,000		Actual for past 7 years has stayed within +-2K of this figure
03	40604	0		Journal of Cave and Karst Studies	500		Income expected based upon a special Guads issue produced in the summer.
03	40461	0		NSS Web Page	1,600
			*Fund Raising Programs*			$3,000
03	40701	0		Alamo Rent-a-car	100		Actual for last year; amount has been declining for years
03	40702	0		VISA Card	2,600		Set at average level for past few years
03	40703	0		Travel Agency Rebate	200		Set at average level for past few years
03	40704	0		Telephone Affinity Card	100		Set at average level for past few years
			*Interest*			$1,135
03	40811	0		Current Expense Account	1,000		Publication of On Rope and Speleogenesis should deplete cash & reduce interest
03	40812	0		Office Expense Account	100		Account is not used much currently; only has a minimum in it
03	40851	0		NSS NEWS Ad Account	35		Actual for last 12 months

			*FUND TRANSFERS*			*$69,185*
			*NSF Trust Funds*			$17,125
03	42102	0		Ralph W Stone Research Fund	8,000
03	42104	0		International Fund	3,000		Grants for Int'l Participation in NSS Events. Funds will be transferred as required
03	42105	0		Photo Endowment Fund	1,200		For NSS NEWS color covers
03	42106	0		Cave Preserve Fund	1,935		NSS cave preserve maintenance expenses.
03	42107	0		Sara Corrie Grants	1,600		For US Exploration grants
03	42108	0		Vandalism Deterrence Fund	1,000		Funds will be transferred from NSF Trust Fund as required to cover awards
03	42110	0		Award Funds	390		For Bicking, Hauer & Mitchell awards
03	42198	0		NSS Support Fund	0		While the NSF may provide a grant for a specific conservation project, it is at their discretion and not likely to cover normal operating expenses.
			*NSS Restricted Funds*			$52,060
03	42201	0		Audio-Visual Library Fund	2,300
03	42202	0		Building Fund	6,000		For building repair
03	42203	0		Cave Acquisition Fund	10,000		Cave acquisitions and grant requests will be covered.
03	42206	0		Contemporary Cave Use Study	410		For Cave Register Program.
				Convention Surplus Fund	6,500		Transfer is 20% of Convention Surplus Fund. Over successive budget cycles a 20% transfer will represent the average surplus over the past 5 conventions.
				Convention Surplus Fund	1,500		"Cost of Goods Sold" of NSS Bookstore books used to establish a NSS satellite library in Puerto Rico. From the Convention Surplus Fund.
03	42207	0		Equipment Repair or Headquarters Fund	8,100		For repair or replacement of existing office equipment, or new equipment.
03	42208	0		Gage Caverns Fund	0
03	42209	0		International Exploration Fund	1,000		FY income will be transferred up to amount of grants awarded.
03	42210	0		International Support Fund	0
03	42211	0		John Guilday Fund	450
03	42212	0		Library Fund	0
				Membership Committee Fund	200
03	42213	0		Museum Fund	0
03	42214	0		Peter Gomez Fund	0
				Research Fund	0
03	42216	0		Salons Fund	300
03	42217	0		Save the Caves Fund	6,800		Provides for loans to CTFs, Conservation Grants, NSS Conservation Award and distribution of AGI booklets.
03	42218	0		Schoharie Fieldhouse Fund	300		Transfer will cover planned cabin improvements.
03	42221	0		NSS NEWS Advertising Fund	0		The EVP may authorize a transfer up to the balance in the fund.
03	42222	0		Journal Advertising Fund	0		The EVP may authorize a transfer up to the balance in the fund.
03	42225	0		Guide to Responsible Caving Fund	4,500		To reprint 10,000 copies of Guide
03	42227	0		Landowner Assistance Fund	1,350		Money will be transferred up to the amount required to support the landowners through Spring Hill Cave Fund
03	42229	0		Educational Grants Fund	2,000		Income will be transferred for grants to the extent of amount available in Fund
03	42230	0		JSS Fund	350		Income from previous Convention, to be transferred for use at current convention

					FY00-01 Budget		FY00-01 Budget Totals	FY00-01 Budget Notes
			DEPARTMENT OF THE PRESIDENT				$21,080	The blue (underlined) text highlights transfers from external funds. There is a corresponding entry in the Income side of budget.
			Total expenses funded by NSS revenue				$17,640
			Total expenses funded by NSS Restricted Grants				$3,440
			President Total				$4,075
03	70101	33		President		400
03	70108	33		Conference Travel		150
03	70109	33		EC Travel		3,500
03	70110	33		Executive Search		25

			Committees				$17,005
03	70104	33		Awards Committee		1,600
				2 life mbrships (OS&HM)	1200
				Framing for OS & HM awards	150			$60 to reprint w/o 19--
				Expenses	250
03	70105	33		Bicking/Hauer/Mitchell Awards		390		Transfer from NSF funds

03	70112	33		International Secretary		375
				Travel - partial reimbursement	300			No more than 50% of expenses to be reimbursed
				Expenses	75
03	70113	33		Int'l Participation Grants		1,500		Transfer from Int'l Participation Fund
03	70102	33		Ad Hoc Committees		1,000		Voting machine replacement
03	70103	33		Administrative Memo		0		Disbanded 10/99
3	70106	33		Board Arrangements		25
03	70107	33		Bylaws Committee		25
03	70111	33		Fundraising Committee		3,500		Additional income is expected to exceed this amount. Covers costs of soliciting donations including postage, advertising, printing.
03	70114	33		Legal Committee		1,500
				Expenses	150
				Travel (Spring Hill Cave lawsuit)	350			Transfer from Landowner Assistance Fund
3				Spring Hill Cave Landowner defense	1000			Transfer from Landowner Assistance Fund
03	70115	33		Logistics Committee		25
03	70116	33		Membership Committee		300
				Expenses	200			Transfer Membership Committee Fund
				Expenses	100

03	70117	33		National Caves and Karst Management Symposium Liaison		350		Expenses higher in odd numbered years when the event is held
				Expenses	50
				NCKMS Sponsorship	0
				NCKMS Travel/Attendance	0
				Travel to NCKMS Planning Meeting	300
				National Case and Karst Research Institute Liaison		275
				Books	250			Promotional material
				Expenses	25
03	70118	33		Nominating Committee		4,600
				Printing	2350
				Postage - domestic	1950
				Postage - int'l	300
03	70119	33		NPS Liaison		100
03	70121	33		Public Relations		100
				Publicity Materials Development
				Expenses
03	70122	33		Recording Secretary		110
				Internet	25
				Expenses (mailing tapes)	25
				Expenses	60
03	70123	33		Secretary to Board (Manual)		605
				Printing updates	300
				Mailing updates	130
				Printing manuals	100
				Mailing manuals	25
				Stationary supplies	40
				Expenses	10
03	70124	33		Show Caves Liaison		25
03	70125	33		The Nature Conservancy Liaison		25
03	70126	33		Youth Group Liaison		25		No request
03	70127	33		Outreach Committee		0		Committee disbanded 10/99
03	70128	33		Planning Committee		25
03	70129	33		Project Underground Reps		25
				Inside Science Support		500		Grant for support of AGI TV news series, sourced from the Educational Grants Restricted Fund. (as funds allow)

						FY00-01 Budget	FY00-01 Budget Totals	FY00-01 Budget Notes
			DEPARTMENT OF THE AVP				$43,520	The blue text (underlined) highlights transfers from external funds. There is a corresponding entry in the Revenue side of budget.
			Total expenses supported by general revenue				$21,175
			Total Expenses transferred from NSS Restricted funds				$22,345
03	72001	35		Administrative VP			$400
						400		For copies, mailings, phone calls
						0		Travel to convention staff meetings and the NCRC Board of Directors winter business meeting.
			*Conservation*				$9,900
03	72101	35		Conservation Chairman Expenses Total		1,700
				Admin Expenses	700			For mailings, copies, calls
				Travel	1,000			For travel to meet with govt. people and for committee business trips.
03	72102	35		Cons. Chairman Honorarium		1,600		Proposed increasing current honorarium to reflect the degree of emphases we seek.
03	72111	35		Conservation Grants		4,000		Includes $1K grant for USFS distribution of Leave No Trace booklet and video to grottos
03	72122	35		CTF Coord		50
03	72125	35		Grants Program Coord		50
03	72127	35		Resource Preservation Committee		1,250		Materials for Convention Restoration Workshop, and other related projects, office expenses,
03	72180	35		Vandalism Deterrence Commission		0		Nothing requested, no activity
03	72181	35		Vandalism Deter. Rewards		1,000
				AGI Posters		250		In accordance with Jan 01 mail ballot to help produce AGI posters provided from Save-the-Caves fund.
03	72182	35		Mammoth Cave Restoration Committee		0		Interest from NPS Cooperative Agreement covers admin. expenses
			*Cave Management*				$11,185
03	72201	35		Acquisitions Committee		100		Mailing and copying proposals and management plans for new acquisitions
03	72202	35		Cave Acquisitions		10,000		$5000 for Mid Atlantic Karst Conservancy to purchase Billy Clay Pit and Property, Pocohontas WV. $5000 for Karst Conservancy of Illinois, Inc to purchase Pautler Cave. Any grants will be provided from Cave Acquisition Restricted Fund.
03	72203	35		Contemporary Cave Use Study		410		Purchase of materials for cave register program
03	72204	35		Cave Conservancies		25
03	72205	35		Land Owner Relations		100
03	72230	35		Cave Preserves Comm.		500
					50
					450			From Cave Preserve Fund to research landowner protection laws & liability release forms for NSS Preserves
03	72206	35		Closed Cave Database Comm.		50
			*Cave Preserve Maintenance*				$2,235
03	72231	35		Alachua Sink Preserve		50		Materials for maintenance of steps and gate
03	72232	35		Barton Hill (Gage) Preserve		400		Includes legal fees concerning on-going suit
03	72233	35		John Guilday Preserve		450		Fencing above the trail
03	72234	35		Kingston Saltpeter Mgmt		25
03	72235	35		McFails Preserve		100
03	72236	35		Russell Cave Preserve		25
03	72237	35		Schoharie Caverns Preserve		300
03	72238	35		Shelta Cave Preserve		25
03	72239	35		Tytoona Cave		760		Steps and railing on trail to cave
03	72240	35		Warren Cave Preserve		100
			*Convention*				$850
03	72301	35		Congress of Grottos		50		Mailing and copying costs
03	72302	35		Convention Development Committee		150
				Admin	150			Mailings and copies of proposals
				Travel	0			Travel to potential 2004 and future convention sites and convention planning meetings.
03	72304	35		Convention Registration Software Committee		0		Committee is abolished. Line will be deleted.
03	72305	35		NSS Salon Coordinator		300		To cover costs associated with producing the Convention Photo Salons. Amount taken from Salons Restricted Fund
03	72307	35		Junior Speleological Society		350		Covers admin during the year. Cost for Convention activities, to be recovered by user fees.
03	72306	35		Radio License Renewal		0		Not needed every year, may be needed next year.
			*Education*				$18,950
03	72401	35		Division Chief		100		Administrative expenses
			American Geological Institute national karst environmental awareness publication			$2,550		750 copies for distribution by AVP dept at no charge to non-NSS members, primarily educators and those whose are faced with managing or considerating karst resources (gov't officials and staff, landowners, etc.). Funded by Save-the-Caves Fund.
03	72403	35		Environmental Ed Committee		100		Copy lists of books and lesson plans in response to requests received.
03	72404	35		NCRC total		700
				NCRC: Office Expense	400			NCRC office expenses: mailings, postage, phone calls, supplies.
				NCRC: ITRS	300			For covering cost of sending a speaker to the International Technical Rescue Symposium. Money will used to help defray costs of lodging, transportation, registration and meals.
03	72405	35		Safety and Techniques		0		Chair says funds not needed.
03	72406	35		TV/Video Production		100		Includes IMAX committee expenses
				Activities associated with D.C. premier of IMAX "Amazing Caves"		13,900
				Activities associated with D.C. premier of IMAX "Amazing Caves"	1,800			To prepare displays and material for the formal launch event for "Amazing Caves in Washington, D.C.
				Activities associated with D.C. premier of IMAX "Amazing Caves"	3,000			co-host the Washington DC premier of the film "Journey into Amazing Caves" at the Smithsonian Museum of Natural History's Johnson IMAX theater, and allocates $3000 for associated expenses.passed by E mail vote in 02/01.
				Activities associated with D.C. premier of IMAX "Amazing Caves"	9,100			Grants from American Cave Conservation Assn-$1K, Cave Diving Section of NSS-$3K, NSF-$4.6K, VA Karstlands-$500
03	72407	35		Educational Grants		1,500

					FY 00/01 Budget	FY 00/01 Total	FY 00/01 Budget Notes
			DEPARTMENT OF THE EVP			$238,861	The blue text (underlined) highlights transfers from external funds. There is a corresponding entry in the Revenue side of budget.
			Total expenses supported by general revenue			$226,761
			Total expenses funded by NSS Restricted funds			$12,100
			*Non-publication Activities*			$13,660
03	71001	34		Executive VP	400
03	71002	34		AAAS Rep Biology	25
03	71003	34		AAAS Rep Geol/Geography	25
03	71004	34		AGI Representative	25
03	71005	34		International Exploration Committee	25
03	71006	34		International Exploration Grants	1,000		Covered by Int'l Exploration Fund
3	71006	34		International Exploration Grants	500		Amount covered by general revenue
03	71007	34		US Exploration Committee	60
03	71008	34		Sara Corrie Grants	1,600
03	71009	34		Research Advisory Committee (RAC)	50
03	71010	34		RAC - Ralph W Stone Award	1,700
03	71011	34		RAC - Small Grants Program	5,800
03	71012	34		Young Scientist Grants	500
03	71015	34		International Partnership Grants	1,500		Transfer from International Fund
03	71013	34		Special Publications Commitee	300
03	71014	34		Speleodigest	150		Requested 100 less
			*Periodical Publications*			$225,201
			American Caving Accidents: 1999 Accidents			$10,550	Estimates of appx. 1/12 of the News expenses.
03	71101	34		Honorarium	300		For editing, and managing production
03	71102	34		ACA Design & Layout	350		For design and layout expenses
3	71111	34		ACA Production	300		For half-tones, scanned images, etc.,
03	71121	34		ACA Printing Total	6,250
03	71122	34		ACA Mailing Services	500
03	71123	34		ACA Postage - Domestic	2,000
03	71124	34		ACA Postage - Foreign	500
03	71199	34		ACA Shipping	50
		34		ACA Miscellaneous	300
			Journal of Cave & Karst Studies: 3 issues			$51,151	The additional expense of producing a Guads special issue and print overrun will be offset by an equal amount which will be offset by an equal amount ($10K is budgeted) of revenue raised for this purpose.
03	71201	34		Journal Honorarium	1,140		3% raise
03	71202	34		Journal Production Editor Honorarium	861		3% raise
03	71211	34		Journal Production	2,200
03	71212	34		Journal Printing - total	24,000		There is an expected page increase over last year's page reduction. This number also includes color.
03	71221	34		Journal Mailing Services	2,000
03	71222	34		Journal Postage - Domestic	8,000
03	71223	34		Journal Postage - Foreign	2,000
03	71224	34		Journal Shipping	1,000
				Print extra copies for sale by by Carlsbad Caverns & Guadalupe Mountains Natural History Assoc.	9,600		Contingent on receipt of cost+profit
				Production Editor Honorarium	500
				Producton	2,800
				Printing	6,000
				Shipping	150
				Misc	150
03	71299	34		Journal Miscellaneous	350
			NSS News 12 issues: 5/00-4/01			$139,100
03	71301	34		NSS NEWS Honorarium	12,600
03	71311	34		NSS NEWS Production	15,600
03	71312	34		NSS NEWS Printing - total	75,000		Actual costs reflect this increase is already in effect.
03	71321	34		NSS NEWS Mailing Services	6,000
03	71322	34		NSS NEWS Postage - Domestic	22,600		Reflects Jan 2001 postage increase
03	71323	34		NSS NEWS Postage - Foreign	5,000
03	71324	34		NSS NEWS Shipping	600
03	71399	34		NSS NEWS Miscellaneous	1,700		Phone, fax, and travel costs and registration fees for caver functions, incl. NSS Convention.
				Travel	1,000
				Misc	700
			NSS Member's Manual 2000			$24,400	EVP estimates, no present chair
03	71401	34		NSS Mem Man Honorarium	300		For editing, and managing production
03	71402	34		NSS Mem Man layout and design	1,000		For design and layout expenses
03	71411	34		NSS Mem Man Production	1,000		For half-tones, scanned images, etc.,
03	71412	34		NSS Mem Man Printing	16,000		The MM is 40 pages larger than last year and all of it is in the membership listing.
03	71421	34		NSS Mem Man Mail Serv.	1,000
03	71422	34		NSS Mem Man Postage - Domestic	3,300
03	71423	34		NSS Mem Man Postage - Foreign	700
03	71424	34		NSS Mem Man Shipping	700
03	71499	34		NSS Mem Man Misc.	400

					FY00-01 Budget	FY00-01 Budget Totals	FY00-01 Budget Notes
			DEPARTMENT OF THE OVP			$191,200
			OVP COMMITTEES			$8,225	The blue text (underlined) highlights transfers from external funds. There is a corresponding entry in the Income side of budget.
				Total expenses supported by general revenue		$5,925
				Total expenses funded by NSS Restricted funds		2,300
03	73001	36		Operations VP	900
				OVP Admin	400
				OVP Travel to NSS Office	500
03	73002	36		A/V Library Committee	2,300		Admin expenses
				Committee expenses	300		From AV Library Restricted Fund. See OVP Note 1
				Upgrade & maintenance of AV programs	2,000		From AV Library Restricted Fund. See OVP Note 1
03	73003	36		Archivist Committee	50
03	73004	36		Office Automation Committee	0
03	73010	36		Internet Committee	25
03	73005	36		Cave Files	0
03	73006	36		Internal Orgs	500		Bulk mailings to I/Os . Routine postage at $20/month with allowance for unexpected needs for outreach mailings and special packets.
03	73007	36		Library	1,600
				Library	1,500		"Cost of Goods Sold" of NSS Bookstore books used to establish a NSS satellite library in Puerto Rico. From the Convention Surplus Fund.
03	73008	36		NSS Museum	50
03	73009	36		Photo Archives	1,200		$1,000 to clean Skeets Miller films.
03	73011	36		Market Analysis	100		Postage and Miscellaneous
			*NSS OFFICE*			$182,975
			Total expenses supported by general revenue			$164,375
			Total Expenses transferred from NSS Restricted funds			$18,600
			*Office Staff Expenses*			$82,150
03	73101	36		Salaries	69,500		Total office salaries, including a 3% pay raise for Avis and increases Bill's pay to $8,320/yr.
03	73102	36		Performance Bonus	1,200
03	73103	36		Overtime	0
03	73104	36		Contract Labor	0
03	73121	36		NSS Social Security Taxes	5,400		0.0765 x Salaries + Bonus (Medicare and SS)
03	73123	36		Medical Benefits	1,000		Camille uses her spouse's insurance coverage and not the NSS provided insurance. Amount shown covers insurance for Avis.
03	73124	36		Pensions	3,350		0.055 x last year's salaries for Camille, Avis, and Bill
03	73125	36		Workman's Comp	500
03	73202	36		Employee Training	1,200		Increase reflects Huntsville newspaper advertising for new NSS Operations Manager
			*Office Expenses*			$90,075
03	73204	36		Local Transportation	300
03	73205	36		Office Supplies	6,500		Paper and shipping supplies
03	73206	36		Postage	25,500		Reflects actual FY99/00 cost plus postage increase. Budget increased to reflect cost to mail a large number of "SpeleoGenesis" books.
				Membership Recognition Pins	1,800		35-Year Membership Recognition Pins
03	73207	36		Printing	5,000		Membership applications, brochures. Factors in higher printing costs.
03	73208	36		Internet Services	1,500		Actual expenses: $900 for WWW ISP and $240 for dialup ISP. $240 for office e-mail.
03	73221	36		Equipment Leases	7,500		Lease and maintenance of letter opener, folder, inserted & postage meter. Actual in FY98/99 = $7156.28. Currently paying $1358 a quarter, but one quarter was actually $1600. The maintenance contract is $1525.00
03	73231	36		Huntsville Property Taxes	810
03	73241	36		Building Repair	6,000		Funds will be transferred from NSS Building Repair Restricted Fund. Painting Smith house, other repairs.
03	73242	36		Equipment Repair	500		Transfer from NSS Equipment Restricted Fund. Computer and printer maintenance and upgrades.
03	73251	36		Maintenance Supplies	500
03	73252	36		Maintenance Labor	400		Used for such things as laying carpet, cleaning ducts, air conditioner repair, etc.
03	73253	36		Maintenance Contracts	2,000		Our cost is $150 a month for lawn maintenance. Increase factors in expected service fee increase.
03	73261	36		Office Improve - Supplies	0
03	73262	36		Office Improve - Labor	0
03	73271	36		Office Alarm Monitoring	715		Rate is $118.50 per quarter plus additional funds available for false alarm charges that may occur.
03	73272	36		Office Electricity	2,000
03	73273	36		Office Sewer	40
03	73274	36		Office Telephone	3,500
03	73275	36		Office Trash	500
03	73276	36		Office Water	110
03	73201	36		Business Licenses	300
03	73504	36		VISA/MC Commission	8,000		Budget increased to reflect higher than anticipated credit card use
03	73501	36		NSS Bookstore Manager	0		Position to be eliminated
03	73502	36		NSS Bookstore Advertising	9,000		This covers Bookstore Catalogue and advertising in non-society publications. Budget increased to promote AGI booklet sales by mailing 150 copies to non-NSS recipients.
03	73210	36		Software	3,100		Upgrade to MS Office 2000, etc. Budget increased to purchase better "shopping cart" software. Transfer from Equipment or Headquarters Fund.
				New desk space top computer with office software	3,000		Computer for the fourth employee we hired earlier this year.Transfer from Equipment or Headquarters Fund.
				Special orthopedic, ergonomic chair	500		Special orthopedic, ergonomic chair prescribed by Avis's doctor due to the pain she is experiencing. Transfer from Equipment or Headquarters Fund.
				New Fax	1,000		Replace current fax with more efficient equipment using plain paper. Transfer from Equipment Fund.
			*Staff Travel*			$5,650
03	73521	36		Convention Travel	3,400		Cost to transport bookstore items to West Virginia convention plus staff travel, lodging, per diem, car rental expenses. Budget increased to reflect costs incurred to bring additional person (Bill Davis).
03	73522	36		OTR Travel & participation	1,000		Expected cost is $350. Additional funds are in the event we must rent a truck to transport items.
03	73523	36		Summer SERA	375		Budget increased to reflect actual cost
03	73524	36		TAG Fall Cave-In	250
03	73525	36		Winter SERA	125
03	73529	36		Other Bookstore Events	500		Bookstore participation at non NSS-related venues
03	73571	36		EC Attendance	0		Camille to travel to one EC meeting. Airfare/travel expenses only. Does not include lodging or per diem.
			*A/V Library*			$600
03	73601	36		Slide Show Postage	300
03	73602	36		Video Show Postage	300
			*Other*			$4,500
03	73209	36		Guide to Responsible Caving	4,500		Print 10,000 copies of an updated Guide for free distribution. Cost to be partially offset by transfer from GRC Fund & $2K from PMI.

NOTE 1 - A/V COMMITTEE.
1. Produce New Slide Shows: ( $500) Cost for new single projector slide shows. The budget covers the cost to make title/graphic slides, duplicate three sets of slides (two for circulation plus one master), provide script book and narrated cassette, slide trays, and shipping box.

2. Graphics for Slide Shows: ($220) Approximately four graphics slides per slide show @$5.50 each equates to $22.00 per slide show (some do have less, others none). This budget item covers the cost to create or replace the digital slides for slide shows.

3. Produce New Video Shows: ($370) Cost for new NSS-Produced videos. Budget covers the cost to circulate scripts for review, procure Hi8 tapes for in-cave use, circulate draft VHS copies for review between successive cave trips (cost is for 10 tapes ($2.00 per tape) and postage ($1.50 per tape)), procure S-VHS tape for master, provide participants a VHS copy in recognition of their donated time (Cost is for 10 tapes ($2.00 per tape) and postage ($1.50 per tape)), produce VHS copies for circulation by the NSS office.

4. Acquire New Video Programs: ($200) Budget covers the cost to purchase caving videos which can be circulated in the NSS
library. This includes purchasing video from both domestic and international suppliers.

5. NSS Slide Salon on a CD-ROM: ($150) Budget covers the cost to digitize slides and write to CD ROM.

6. AV Library Equipment Maintenance: ($250) Cleaning and repair of video edit suites. In the past, these expenses were covered through the general NSS "Equipment Fund." Suggest this be in the AV budget in order to track appropriate expenses.

7. Costs for Library Catalog: ($350) Printing and mailing costs.

8. Maintenance and Storage of Master Video Tapes: ($100) Covers the cost of video tape storage cabinets.

9. Miscellaneous Expenses: ($175) Video Section: covers expenses such as postage, phone calls, replacing video batteries, and expendables. Slide Programs: covers the cost for slide mount imprinting master and duplicates, package of 100 slide pages, six three-ring binders, and duplicate damaged slides.


NOTE 2 - PHOTO ARCHIVES COMMITTEE.
Allows for duplicating of collections and routine administrative costs. $1000 needed for the one-time expense of cleaning the newly acquired Skeets Miller films.

Request $1200 for the capital budget to purchase a high-quality, special needs scanner. This would allow high-quality scanning of the best of the archives from large-format prints down to 35mm negatives or 2x2 slides.


NOTE 3 - BUILDING REPAIR.
We will need to paint the Smith House and do some minor window repair and replacement.


NOTE 4 - EQUIPMENT REPAIR.
Funds should be available to computer and printer maintenance.


NOTE 5 - SOFTWARE LICENSES.
Would like to upgrade Microsoft Office Suite from Office97 to Office2000. Approximate cost of software is $450.
Would also like to explore the possibility of budgeting capital funds for new computers. Expected cost of new computers is $3000.

					FY00-01 Budget	FY00-01 Totals	FY00-01 Budget Notes
			DEPARTMENT OF THE SECRETARY-TREASURER			$27,475	The blue text (underlined) highlights transfers from external funds. There is a corresponding entry in the Income side of budget.
			*Officer/Committees*			$1,275
03	74001	37		Secretary-Treasurer	400		Phone, Internet, postage, duplication & miscellaneous expenses
03	74002	37		Assistant Treasurers	0
03	74003	37		Finance Committee	850
				Admn Expenses	350
				Travel	500		Travel to NSS office and NSS EC budget meeting
03	74004	37		NSS Personal Prop Comm	25
			*Financial Services & Insurance*			$25,150
03	74101	37		Financial Services	2,000		CPA consulting and tax preparation services.
03	74104	37		Audit Services	6,000		Independent professional services for audit of accounting records as per BOG ACT 15-510. Budget increased to reflect actual cost of audit.
				Independent Bookstore Inventory	0
03	74103	37		LedgerMaster Accounting Software Consulting Services	1,000		Consulting services to support refinement of LedgerMaster accounting software.
03	74105	37		Payroll Service	850		Professional service that handles our payroll accounting
03	74151	37		Volunteer & Staff Bonding	400		Bonds to cover NSS Pres, S-T, Chief Financial Accountant, NSS Office Staff, NSS Convention & NCRC National Seminar treasurers.
03	74161	37		NCRC Insurance	2,300		NCRC General Liability insurance. NCRC repays NSS through class registrations.
03	74162	37		NCRC Trailer/Rescue Cache Insurance	400		NCRC repays NSS through class registration
				Liability insurance	1,200		For members of the NSS Board of Governors and NSS committee chairmen
03	74141	37		NSS Property Insurance	11,000		Liability coverage for NSS office, cave preserves & convention, Mammoth Cave Restoration Project
03	74142	37		Insurance Riders	0		For other NSS events. Reimbursed
03		37		Member Cave RSQ Insurance	0		Provide cave rescue insurance for 12,000 members @$1.40/member
				IRS & State Tax Penalties & Interest	0		COA 74901 & 74902
			*Professional Dues*			$1,050
03	74201	37		American Geological Institute	400		$200 reimbursed by Geology Section
03	74202	37		Bat Conservation International	100		Sustaining Membership. Our next payment is due 2/2/01
03	74203	37		Land Trust Alliance	150
03	74204	37		Nature Conservancy	100
03	74205	37		UIS	300
			BOOKSTORE COST OF GOODS SOLD			*$93,525*
			*Non NSS Pubs/Symbolic*			$31,800
03	77210	32		Non NSS Publications	23,800		Based on sales budget times COGS ratio for COA last FY
03	77220	32		Symbolic Devices	8,000		Based on sales budget times COGS ratio for COA last FY
			*NSS Publications*			$56,025
03	77242	32		Convention Leftovers	300		Based on sales budget times COGS ratio for COA last FY
03	77250	32		SpeleoDigest	16,700		Based on sales budget times COGS ratio for COA last FY. Budget increased to reflect actual sales higher than anticipated.
03	77261	32		Caving Basics	500		Based on sales budget times COGS ratio for COA last FY
03	77271	32		Cumberland Caverns	200		Based on sales budget times COGS ratio for COA last FY
03	77272	32		Cave Rescue Manual	0		Based on sales budget times COGS ratio for COA last FY
03	77275	32		Appalachian Karst	0		Inventory value zeroed out last FY
03	77276	32		VulcanSpeleology	0		Inventory value zeroed out last FY
03	77277	32		On Station	1,100		Based on sales budget times COGS ratio for COA last FY
03	77278	32		On Rope II	12,400		Based on sales budget times COGS ratio for COA last FY
03	77279	32		Cave Minerals	5,100		Based on sales budget times COGS ratio for COA last FY
03	77280	32		Speleogenesis	19,725		Based on sales budget times COGS ratio for Cave Minerals last FY. Budget increased to reflect actual sales higher than anticipated.
03	77281	32		Cave Restoration	0		0 until book is scheduled to be published
			*Royalties Paid*			$5,600
03	77280	32		Royalties-On Rope II	4,300		Based on sales budget times COGS ratio for COA last FY
03	77280	32		Royalties-Cave Minerals	1,100		Based on sales budget times COGS ratio for COA last FY
03	77280	32		Royalties - Speleogenesis	200		NEW COA Based on sales budget times COGS ratio for On Rope last FY
			*Miscellaneous*			$100
03	77269	32		Other NSS Pubs	100		Based on sales budget times COGS ratio for COA last FY
03	77299	32		Miscellaneous Bookstore Exp	0
03	77479	32		Cave Minerals Marketing	0

			FUND TRANSFERS & MISCELLANEOUS			*$10,750*
03	76001	0		Building Fund Transfer	2,000		NSS Restricted Fund, $10,200 balance, goal $15K
03	76002	0		Equipment Fund Transfer	5,000		NSS Restricted Fund with balance of $8,500. Goal $25K in 3 years to cover upgrade of LedgerMaster & office computers.
03	76021	0		NSS NEWS Restricted Fund Transfer	0		Transfer excess ad income over amount expended to the Restricted Fund per BOG Act 18-604.
03	76022	0		Journal Restricted Fund Transfer	0		Transfer excess ad income over amount expended to the Restricted Fund per BOG Act 18-605.
03	76007	0		A/V Library Fund Transfer	0		Reversion back to old rental fee policy not likely to result in excess income generated
				Guide to Responsible Caving Fund Transfer	1,500		Transfer to restricted fund to reprint Guide this FY.
03	76050	0		NSS Convention Discount Coupons	1,750		Redeem NSS Convention Discount coupons used at 2000 NSS Convention. 30% of the registration fees for attendees with coupons.
03	75099	0		Miscellaneous Expenses	500		Incl. foreign check fees, prior period adjustments, bank service charges, etc. (COA 74902, 750 01-4, 75501). (Large FY 99/00 figure due to one time expenses)
03	78xxx	0		Capital Expenses
				Capital Accumulation	0		Replenish operating reserve, repay any loans, and meet cash flow requirements. Provide cash for publishing new NSS books.

II	*FY 00-01 NSS CAPITAL INVESTMENTS & SPECIAL NON-ANNUAL ACTIVITY*

		Item	Dept.	FY00-01 Budget		Source of Funds	Notes

NSS Publications Whose Cost Will Be Recovered Through Sales:							Cost to be recovered through COGS accounting associated with sales
		*Speleo Digest - 1990*	EVP		$7,500	Working Capital	Print 500 copies. Includes $500 honorarium.
		*Speleo Digest - 1991*	EVP		$7,500	Working Capital	Print 500 copies. Includes $500 honorarium.
		*Speleo Digest - 1992*	EVP		$7,500	Working Capital	Print 500 copies. Includes $500 honorarium.
		*Speleo Digest - 1999*	EVP		$7,500	Working Capital	Print 500 copies. Includes $500 honorarium.
		*Cave Ballads* CD	AVP		$500	Working Capital	Best entries in the 1988-98 Salons produced by Barb amEnde.
		Production		$250			blank CD, CD case, CD case artwork and label, one free CD to each owner of the music she uses (approximately 12 people), and shipping to the office.
		Copies @ $5 each		$250			50 copies (& more incrementally as needed) at a cost of $5 each.
		*On Rope II*	EVP		$30,000	Working Capital	Reprint at least 5,000 copies.
		Designing & laying honorarium		0

		*On Caves and Camera*	EVP		$14,650	Working Capital	1000 copies (500 hardbound, 500 soft bound)
		Author expenses (postage, telephone, etc		0
		Designing & laying honorarium		$500
		Editing, proof-reading & indexing		0
		Drawings & illustrations		0
		B/W half-tones, scanned color images, & color separations		$75
		Printing & binding		$14,000			$2,000 of this is for hardbound covers
		Shipping		0
		Miscellaneous		$75

		*On Cave Conservation and Restoration*	EVP		$11,420	Working Capital	1000 copies
		Author expenses (postage, telephone, etc		$500
		Designing & laying honorarium		$500
		Editing, proof-reading & indexing		0
		Drawings & illustrations		$500
		B/W half-tones, scanned color images, & color separations		$100
		Printing & binding		$8,870
		Shipping		$300
		Miscellaneous		$650

		Subtotal:			$86,570