Comparative financials
Statement of activities, statement of financial position and cash flow with period-over-period variance.
Sample Community Church · Atlanta, GA
Period selector
Showing Q3 2026 (Jul–Sep) versus the comparative prior period.
Statement of activities
| Line | Current period | Comparative period | Variance | Variance % |
|---|---|---|---|---|
| Contributions — unrestricted | $712,400 | $668,900 | $43,500 | 6.5% |
| Contributions — restricted | $214,800 | $198,200 | $16,600 | 8.4% |
| Other income | $16,100 | $15,400 | $700 | 4.5% |
| Total revenue | $943,300 | $882,500 | $60,800 | 6.9% |
| Personnel | $386,200 | $371,800 | $14,400 | 3.9% |
| Facilities & operations | $121,400 | $108,900 | $12,500 | 11.5% |
| Ministry & missions | $128,600 | $122,100 | $6,500 | 5.3% |
| Administration & debt | $96,800 | $94,200 | $2,600 | 2.8% |
| Total expenses | $733,000 | $697,000 | $36,000 | 5.2% |
| Change in net assets | $210,300 | $185,500 | $24,800 | 13.4% |
Statement of financial position
| Line | Current period | Comparative period | Variance | Variance % |
|---|---|---|---|---|
| Cash and equivalents | $942,300 | $861,200 | $81,100 | 9.4% |
| Restricted cash | $318,500 | $296,400 | $22,100 | 7.5% |
| Total assets | $9,744,900 | $9,512,800 | $232,100 | 2.4% |
| Total liabilities | $3,068,600 | $3,121,400 | -$52,800 | -1.7% |
| Net assets without restrictions | $6,357,800 | $6,095,000 | $262,800 | 4.3% |
| Net assets with restrictions | $318,500 | $296,400 | $22,100 | 7.5% |
Statement of cash flows
| Line | Current period | Comparative period | Variance | Variance % |
|---|---|---|---|---|
| Net cash from operations | $356,200 | $312,400 | $43,800 | 14.0% |
| Capital expenditures | -$286,400 | -$198,300 | -$88,100 | -44.4% |
| Mortgage principal payments | -$132,000 | -$128,100 | -$3,900 | -3.0% |
| Net change in cash | -$62,200 | -$14,000 | -$48,200 | -344.3% |