Budgeting for the Regional Board

Course Goals/Objectives

• Review elements of the annual budget.• Develop a budgeting process.• Understand variable vs. fixed costs.• Discuss individual/specific budgets.• Understand how to deal with under and

over runs.

2014 2

Class Survey Questions• Does anyone hold a position other than Treasurer

or an RC?• What other positions are in the class?

– RRA? RCA? CVPA? Registrar? Others?• Size of Region?

– Less than 300 players? – Greater than 300 and less than 1000

players? – Greater than 1000 players?

• Size of annual Regional budget?– Less than $50K?– Greater than $50K and less than $100K?– Greater than $100K?

2014 3

Financial Definitions

• Annual Budget:

• Actuals:

• Forecast:

2014 4

Estimate of revenues and expenses for specified 12 months. A report of actual revenues and expenses for a given period.• NAP report.

Report with actual revenues and expenses to-date and estimates for the remaining time, usually one year.

Revenue (Income)

What items are included?

• Registration fees• Sponsorships• Financial donations• Fund-raising• In-kind donations2014 5

In-kind Donations What are they?• Product or services that are free or at

less than market price. Local company donates t-shirts for

coaches.

Why track them?• For planning purposes, to ensure

items are covered in future budgets.2014 6

Major Expenses “Basic/Critical” (Musts)

What items are included?• Players: uniforms.• Volunteers: referee equipment,

training, travel (AYSO EXPO and NAGM).

• Organization: registration, publicity, supplies/postage/phone, fields.

• Capital equipment: goals, nets, etc.

2014

Other Expenses (Wants)

What items are included?

• Players: awards, photos, apparel, …• Volunteers: recognition, apparel, …• Organization: postage, copying,

meeting, …• Capital: equipment, field

development, …2014 8

Who owns the budget?

• Regional Treasurer with• Regional Commissioner support

and • Regional Board Members

providing information and • Other volunteers as needed.

2014 9

The entire board owns the budget!!

With whom should the Treasurer interact to prepare the budget?

• Regional Commissioner• Registrar• Uniform and Equipment Coordinators• Coach Administrator and Referee

Administrator• Other board and non-board members

2014 10

Building a Budget… from scratch

• Create list of all possible expenses.• Review past checks and receipts for

items, costs, timing.• Look at past deposits amounts and

sources.• Check with former board members.• Schedule budget discussion meetings.• Talk to suppliers.• Call other Treasurers.2014 11

Key Budgeting Factors

Quantities• Players, teams, and players/team• Referees and coaches• Practice fields per week• Field equipment (nets, flags, paint)• Training classes• AYSO EXPO and NAGM attendees• Sponsors• Copies, ads, mailings

2014 12

Key Budgeting Factors

Amounts/Costs ($$$)• National player fees• Sponsorship $ levels• Uniform costs• Referee and coach

equipment/apparel• Awards/recognition costs• Training materials costs• Communication costs (printing,

web, etc.)2014 13

Budgeting Tools• Paper

– Forms– NAP reports– Checkbook

• Software– Excel– Quicken– Money

• Other

2014 14

Budgeting Tools – Consideration Factors

• Simplicity vs. complexity vs. flexibility.• Special knowledge and/or equipment

(computers) required and costs.• Ease and timeliness of sharing past and

future information.• Time required to integrate changes.• Ability to assess impact of what-if

scenarios.• Accuracy.• Re-use of past, current, future data.• Time needed to train successors.2014 15

2014 16

Major Consideration Variable vs. Fixed Costs

• Variable expenses are dependent on the number of players.– Uniforms, photos, participation awards, etc.

• Fixed expenses do not depend on the number of players.– Field costs, tournament trophies,

registration costs, etc.

Are “Fixed” Costs Unchanging?? No!!

2014 17

Costs vs. Number of Players

$0$10$20$30$40$50$60$70$80$90

0 250 500 750 1000

$000

Fixed CostsVariable Costs

2014 18

Total Costs vs. Number of Players

$0

$10

$20

$30

$40

$50

$60

$70

$80

$90

0 250 500 750 1000

$000

Fixed CostsTotal Costs

2014 19

Revenue vs. Number of Players

$0

$10

$20

$30

$40

$50

$60

$70

$80

$90

0 250 500 750 1000

$000

Fixed RevenueVariable Revenue

2014 20

Total Revenue vs Number of Players

$0

$10

$20

$30

$40

$50

$60

$70

$80

$90

0 250 500 750 1000

$000

Fixed RevenueTotal Revenue

2014 21

Revenue and Costs vs. Number of Players

$0

$10

$20

$30

$40

$50

$60

$70

$80

$90

0 250 500 750 1000

$000

Fixed CostsTotal CostsFixed RevenueTotal Revenue

BREAK-

EVEN!

Let’s now prepare a budget

2014 22

First - Obtain the budget form

from the Treasurer’s Manual, or from www.ayso.org

Preparing a Budget – Next Steps

Using the form:1. Estimate revenues.2. Estimate expenditures.3. Subtract expenditures from revenues.4. Add in last year’s account balances.5. Celebrate the surplus.

Or cry over the loss.6. Done!

2014 23

Are there any questions?Right

?

Using a Budget Process• Develop and communicate the calendar,

including due dates for:– Submittal of individual budgets– Budget reviews and consolidation– Approval meeting– Submittal to AD and National Office

(by June 1)

• Agree on the assumptions that will– be used

• Have each board member submit a budget to cover their area of responsibility

2014 24

Preparing a Budget: Using a Process

• Estimate revenue first, or expenses first?–Depends upon degree of stability

versus prior year–Do you wish, intend, or need to

change fees?2014 25

2014 26

Preparing a Budget: Using a Process

• Are you expecting significant growth?– Project revenue first, additional

funds to spend on fixed cost items• Do you rely on sponsorships,

donations, fundraising?– Project expenses first, then deduct

fees to determine required level of fund raising

• Did you achieve last year’s budget?– If you overran expenses, do expenses first,

determine where to “tighten things up…”– If you ran a surplus versus budget, why? More

players? Less expenses?

• When should you begin the process?– You need to allow enough time before your first

registration since you may need to adjust registration fees

Preparing a Budget: Using a Process

2014 27

Budgeting Exercise• Form into five functional groups

–Coach Administrators–Referee Administrators–Registrars/CVPAs–Safety/Field Directors–Administrative groupEach group should identify budget

expenses2014 28

2014 29

• Coach Administrators–Coach trainings/clinics–Supplies/equipment (whistles,

clipboards, etc.)–Coach shirts/uniforms–Tournaments

Budgeting Exercise

2014 30

• Referee Administrators–Referee trainings/clinics–Equipment/supplies–Uniforms–Tournaments–Appreciation items

Budgeting Exercise

2014 31

• Registrars/CVPAs– Registration event location expenses– Volunteer flyers– Uniforms– Awards– Office supplies for registration events– Postage– Payments to AYSO

Budgeting Exercise

2014 32

• Safety/Field Directors–SAI brochures, forms–Goals and nets–First aid kits–Field paint–Park fees–Kids Zone® signs

Budgeting Exercise

2014 33

• Administrative group–Office supplies - postage–Mileage - travel–Meeting expenses–Board trainings–Advertising–Awards - photos

Budgeting Exercise

• Are additional sponsorships or fund raising an alternative?

• If no other alternative, where can we cut expenses?

• Non-manageable expenses

2014 34

Adjusting your Budget aka “Now What??”

• If no other alternative, where can we cut expenses ?– Less expensive uniforms

• Usually largest variable expense

– Photos – charge separately if bundled• “Hidden” fee increase

– Less expensive awards (trophies, medals)

Adjusting your Budget aka “Now What??”

2014 35

• If no other alternative, where can we cut expenses (continued)?–No cost promotional opportunities

• City events and publications• School districts and child care organizations

2014 36

Adjusting your Budget aka “Now What??”

2014 37

• If no other alternative, where can we cut expenses (continued)??–Seek no cost meeting locations

available to non-profit organizations

• Government organizations• Schools• Local hospitals• Local utility companies

Adjusting your Budget aka “Now What??”

• Ultimately, use appropriate balance of fundraising, fee management and cost management to “balance budget”

• Remember to budget a reserve! – $5 to $12 per player– No budget is perfect!

2014 38

Adjusting your Budget aka “Now What??”

Additional Training Options

Developing a Regional Calendar

Auditor Training

Treasurer Training

2014 39

Available Resources

2014 40

See Volunteers/Regional

Commissioner/Resources on:www.ayso.org

For self-paced training modules:

• Registration Day – A Survival Guide

• 30 Great Volunteer Recruiting Ideas

• 30 Fantastic Volunteer Retention Ideas

• Developing a Regional Calendar

• Budgeting for the Regional Board

Job Descriptions

AYSO Reference Book

www.ayso.org

Available Resources

2014 41

And NOW…

A Customer Service

Announcement42

Customer Service Advice From an Expert

“Whatever you do, do it well.

Do it so well that when people see you do it they will want to bring others and show them how well

you do what you do.” Walt

Disney

Great AYSO Soccer Starts with Great Communication Each player and parent should know how to reach their Region leadership from a tool provided for them to reference at home

Brochure

Flyer

Bookmark

Business Card Magnet

Each year, the AYSO National Office

receives thousands of calls/emails from concerned families who can not reach their local Region or do not get replies to questions about…

…player registration/VIP program …coach, team, practice time, location …volunteer points, referee points …playoff criteria and participation

…refunds, uniform returns, next registration

They would rather be communicating with you! Reachable

phone and email

publicized 800-555-AYSO - region2014@net.netW

ebsi

te u

p to

da

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Make sure

there is room for message

sREPLYASAP

2014 47