Reference
Appendix
Data model reference, methodology notes, event-to-GL mapping, and source-data lineage.
A.1
Data Model
ReportingPeriod
Fiscal and interim windows (FY23–FY25, YTD26, H1 comparisons).
PeriodSummary
Aggregated revenue, expense, net result, assets, cash, liabilities, equity by period.
CategoryLine
Revenue and expense line items grouped by convention, sections, office, events, programs.
MonthlyPoint
Monthly revenue, expense, and net income series driving trend charts.
EventEconomics
Event-level revenue, expense, attendance, and derived contribution margin.
SectionDivisionActivity
Section- and division-level revenue, expense, and dedicated bank balances.
BankAccount
Cash accounts classified as unrestricted, designated, event, sub-part, or restricted.
ReconciliationItem
Statement-vs-detail differences with status and reclassification pairings.
A.2
Methodology
Event Contribution Margin
Net = Event Revenue − Direct Event Expense. Allocations for shared national office overhead are excluded to preserve pure event economics.
Reclassifications
Meals-to-facilities and photography-to-marketing reclassifications are documented in the Financial Controls section; totals are preserved.
Period Comparability
H1 2025 and H1 2026 use identical Jan 1 – Jun 30 windows. Interim periods are internally-managed and unaudited.
A.3
Event-to-GL Mapping
| Event | Revenue GL | Expense GL | Revenue | Expense | Contribution | Margin |
|---|---|---|---|---|---|---|
| National Convention | 4-CONV-25-REV | 6-CONV-25-EXP | $2.43M | $2.54M | -$113K | -4.7% |
| Section & Division Events | 4-SD-25-REV | 6-SD-25-EXP | $1.05M | $858K | +$192K | 18.3% |
| Wiley Branton Luncheon | 4-WB-25-REV | 6-WB-25-EXP | $106K | $287K | -$181K | -170.8% |
| Mid-Year / Gertrude Rush | 4-MY-25-REV | 6-MY-25-EXP | $78K | $200K | -$122K | -156.4% |
| General Counsel Invitational | 4-GCI-25-REV | 6-GCI-25-EXP | $52K | $34K | +$18K | 34.6% |
| Associate Advancement Academy | 4-AAA-25-REV | 6-AAA-25-EXP | $100K | $89K | +$11K | 11.0% |
A.4
Bank Account Classifications
| Account | Classification | Balance | Availability |
|---|---|---|---|
| Operating Account | unrestricted | $984K | Available for general operations |
| Operating Reserve | designated | $420K | Board-designated reserve |
| Convention Account | event | $236K | Reserved for specific event cycle |
| Section & Division Pooled | subpart | $268K | Section & Division pooled activity |
| Grant / Restricted Funds | restricted | $128K | Donor / grantor restricted |
A.5
Sections & Divisions — Full Register
| Section / Division | Revenue | Expense | Net | Bank Balance |
|---|---|---|---|---|
| Commercial Law | $210K | $168K | +$42K | $92K |
| Judicial Council | $185K | $154K | +$31K | $78K |
| Corporate Counsel | $168K | $141K | +$27K | $61K |
| Young Lawyers Division | $142K | $128K | +$14K | $44K |
| Intellectual Property | $118K | $92K | +$26K | $38K |
| Civil Rights & Social Justice | $96K | $78K | +$18K | $29K |
| Women Lawyers Division | $74K | $61K | +$13K | $22K |
| International Affairs | $57K | $36K | +$21K | $18K |
A.6
Source-Data Lineage
The current build uses executive-brief baseline seed data curated by the Finance Committee. Later phases will connect the Admin Data Center to load QuickBooks / IPEDS-style extracts, with reconciliation status indicators surfaced in Financial Controls.