Welcome to the first installment of our Fun with Numbers series. And since we’re all about having fun, what better place to do that than at camp? AWLA Kids Camp, that is.
During July, AWLA runs two 3-day camps for kids aged 6-9, and two 5-day camps for kids aged 10-13. The younger kids learn about pets and wildlife, and “tour the shelter and meet many of our animals available for adoption.” Their camp costs $120 per participant.
The older kids “go behind the scenes” and “help in a hands-on capacity in certain aspects of shelter operations.” That camp costs $200 per participant.
Now as we know from the Financials page, AWLA loses money executing its contract with Arlington County, but generates positive cash-flow from donations, fund-raising events, and programs not related to the County Contract.
What programs are those? Community services programs, including Kids Camp.
On the Form 990 it files with the IRS, AWLA doesn’t indicate which expenses are associated with its County Contract and which are not. That distinction is only provided in its newsletter.
Where do you think the revenue generated by Kids Camp is allocated? It’s not part of the County Contract.
And where do you think the expenses necessary to hold Kids Camp are allocated? That is, the expenses required to care for the animals that the younger campers meet and the older campers get “hands-on” with. I’m guessing those shelter-maintenance expenses are allocated to the County Contract.
A small example, but one that succinctly points out the meaninglessness of AWLA’s bifurcation of its expenses into County expenses and League expenses.
Without the County-funded animal shelter, AWLA could not perform most of the community services that it highlights in its communications with donors. When it files with the IRS, AWLA doesn’t maintain this artificial bifurcation of expenses. It should stop pretending that its contract with Arlington County is a financial burden when it communicates with donors and volunteers as well.
