1. Analyzing a Financial Statement:
   1. How did the Child Center of NY do financially in 2019? Is it better off or worse off than 2018?
   2. What is the ratio of revenues earned from contracts and grants as opposed to all other sources of revenue?
   3. What is the current ratio?
   4. What is fundraising efficiency ratio?

The Child Center of NY, Inc. Statement of Financial Position June 30, 2019 (with comparative amounts at June 30, 2018) 2019 2018 ASSETS Cash and cash equivalents Restricted cash Patient services receivable Contracts and grants receivable, net Contributions receivable Prepaid expenses Security deposits Property and equipment, net $ 2,132,335 589,557 996,382 7.223,799 189,250 223,819 368,155 597,861 $ 1,236,266 589,557 925,315 7,261,794 368,400 180,812 320,108 639,627 $ 12,321,158 $ 11,521,879 LIABILITIES AND NET ASSETS Liabilities Accounts payable and accrued expenses Deferred rent Due to government agencies Total Liabilities Net Assets Without Donor Restrictions Board designated Operating Total Net Assets $ 5,049,473 326,867 2.803,033 8,179,373 $ 3,567,820 266,097 3.779,426 7,613,343 589,557 3,552.228 4,141.785 589,557 3,318,979 3,908,536 $ 12,321,158 $ 11,521,879 The Child Center of NY, Inc. Statement of Activities Year Ended June 30, 2019 (with summarized totals for the year ended June 30, 2018) 2019 2018 $ 40,224,862 13,728,282 456,389 $ 36,708,525 12.676,044 648,737 REVENUE AND SUPPORT Contracts and grants revenue Patient services revenue, net Contributions Fundraising, net of direct expenses of $244,757 and $206,992 In-kind contributions Other income Total Revenue and Support 1,009, 195 703,236 73.367 56,195,331 662,452 958,647 178,495 51,832,900 48,511,901 44,697,811 EXPENSES Program services Supporting Services Management and general Fundraising Total Expenses Excess of Revenue and Support over Expenses 7,135,994 314.187 55,962,082 6,127,765 527,086 51,352,662 233.249 480,238 NON-OPERATING ACTIVITY Legal settlement Change in Net Assets 625,000 1,105,238 233,249 NET ASSETS Beginning of year 3,908,536 2,803,298 End of year $ 4,141,785 $ 3,908,536