Budgeting for the
Regional Board
Workshop #202
Course Goals/Objectives
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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.
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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?
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Financial Definitions
•Annual Budget: Estimate of revenues and
expenses for specified 12 months. Due when?
•Actuals: A report of actual revenues and
expenses for a given period.
• NAP report.
•Forecast: Report with actual revenues and
expenses to-date and estimates for the
remaining time, usually one year.
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Revenue (Income)
What items are included?
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Registration fees
Sponsorships
Financial donations
Fund-raising
In-kind donations
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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.
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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.
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Other Expenses (Wants)
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Players: awards, photos, apparel, etc.
Volunteers: recognition, apparel, etc.
Organization: postage, copying, meetings
Capital: equipment, field development
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Who owns the budget?
• Regional Treasurer with
• Regional Commissioner support and
• Regional Board Members providing
information and
• Other volunteers as needed.
The entire Board owns the budget!
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With whom should the Treasurer
interact to prepare the budget?
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Regional Commissioner
Registrar
Uniform and Equipment Coordinators
Coach Administrator and Referee Administrator
Other Board and non-Board Members
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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.
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Key Budgeting Factors
Quantities
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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
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Key Budgeting Factors
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Amounts/Costs ($$$)
Registration fees
National player fees
Sponsorship funding levels
Uniform costs
Referee and coach equipment/apparel
Awards/recognition costs
Training materials costs
Communication costs (printing, web, etc.)
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Budgeting Tools
• Paper
• Forms
• NAP reports
• Checkbook
• Software
• Excel
• Quicken
• Money
• Other
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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.
• Reuse of past, current, future data.
• Time needed to train successors.
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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??
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No!!
$000
Costs vs. Number of Players
$90
$80
$70
$60
$50
$40
$30
$20
$10
$0
Fixed Costs
Variable Costs
0
250
500
750
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1000
$000
Total Costs vs. Number of Players
$90
$80
$70
Fixed Costs
Total Costs
$60
$50
$40
$30
$20
$10
$0
0
250
500
750
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1000
$000
Revenue vs. Number of Players
$90
$80
$70
Fixed Revenue
Variable Revenue
$60
$50
$40
$30
$20
$10
$0
0
250
500
750
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1000
$000
Total Revenue vs Number of Players
$90
$80
$70
Fixed Revenue
Total Revenue
$60
$50
$40
$30
$20
$10
$0
0
250
500
750
20
1000
$000
Revenue and Costs
vs. Number of Players
$90
$80
$70
Fixed Costs
Total Costs
Fixed Revenue
Total Revenue
$60
$50
$40
$30
$20
$10
$0
0
250
500
750
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1000
Let’s now prepare a budget
First - Obtain the budget form
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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! Right?
Are there any questions?
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Using a Budget Process
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Develop and communicate the calendar, including
due dates for:
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Submittal of individual budgets
Budget reviews and consolidation
Approval meeting
Submittal to AD and approved, then
submitted to the 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
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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?
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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
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Preparing a Budget:
Using a Process
• 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
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Budgeting Exercise
Form into five functional groups
• Coach Administrators
• Referee Administrators
• Registrars and CVPAs
• Safety and Field Directors
• Administrative group
Each group should identify budget expenses
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Budgeting Exercise
Coach Administrators
• Coach trainings/clinics
• Supplies/equipment (whistles,
clipboards, etc.)
• Coach shirts/uniforms
• Tournaments
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Budgeting Exercise
Referee Administrators
• Referee trainings/clinics
• Equipment/supplies
• Uniforms
• Tournaments
• Appreciation items
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Budgeting Exercise
Registrars/CVPAs
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Registration event location expenses
Volunteer flyers
Uniforms
Awards
Office supplies for registration events
Postage
Payments to AYSO
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Budgeting Exercise
Safety/Field Directors
• SAI brochures, forms
• Goals and nets
• First aid kits
• Field paint
• Park fees
• Kids Zone® signs
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Budgeting Exercise
Administrative group
• Office supplies - postage
• Mileage - travel
• Meeting expenses
• Board trainings
• Advertising
• Awards - photos
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Adjusting your Budget
aka “Now What??”
• Are additional sponsorships or fund raising
an alternative?
• If no other alternative, where can we cut
expenses?
• Non-manageable expenses
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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)
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Adjusting your Budget
aka “Now What??”
If no other alternative, where can we cut expenses
(continued)?
• No cost promotional opportunities
• City events and publications
• School districts and child care
organizations
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Adjusting your Budget
aka “Now What??”
If no other alternative, where can we cut expenses
(continued)??
Seek no cost meeting locations available to
non-profit organizations
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Government organizations
Schools
Local hospitals
Local utility companies
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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!
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Additional Training Options
Auditor Training
Treasurer Training
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Available Resources
Resources on
www.ayso.org
See For Volunteers/
Regional Commissioner/
For self-paced training modules:
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Registration Day – A Survival Guide
30 Great Volunteer Recruiting Ideas
30 Fantastic Volunteer Retention Ideas
Developing a Regional Calendar
Budgeting for the Regional Board
Available Resources
AYSO Reference Book
Job Descriptions
www.ayso.org
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Workshop #202
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