Camp Wilkins (CW) is a not-for-profit campground that hosts 1) school-aged campers during the summer months, and 2) not-for-profit board and officer retreats during the other months of the year. CW has been in operation for several years and its fiscal year begins on January 1. You are preparing budgets for the upcoming fiscal year 2021 and expect to start the year with $25,000 cash on hand