Finances

Budgets

Since 2025, the Treasurer drafts and the Executive Committee adopts an annual budget for ZNA. The budget is designed to conservatively account for all anticipated income and expenses and can be amended throughout the year as additional opportunities for income and expenses reveal themselves. The budget excludes the Holiday Families Program, whose budget is separately authorized by the Executive Committee each season.

Financial Statements

The Treasurer prepares financial statements at the conclusion of each year. Interim statements may also be shared throughout the year. ZNA operates on a cash basis and its financial year is the calendar year.

Since 2023, these statements have been published reliably on our website via the links in the relevant ExCom meeting minutes. Since 2025, they have also been published on this page.

The Holiday Families Program's season spans two calendar years (often some elves are not reimbursed until January), making calendar year statements for it less meaningful so it is broken out separately for easier consumption. After each Holiday Families Program season concludes, a statement comparing that season to the previous season is published. The "Recommended" reports below are the easiest to consume. The "Supplemental" reports are provided for completeness.