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HBD Resurrection Effort Accounting

HBD Accounting

This ledger reflects the financial status of creating and maintaining a new home for the digest. Excess will be retained for repair/upgrade requirements and administerial expenses (such things as domain name creation/maintenance, etc.). This ledger shall be maintained as a public record.

2014 Home Brew Digest Ledger
Date Income Donation
Balance Remarks
01/01/14         $900.84 2013 Balance Forward
01/09/14     $99.85   $800.99 January ISP
01/18/14     $96.00   $704.99 PO Box
01/20/14 $111.34       $816.33 Sweep remainder of B&V Upgrade Fund
01/26/14 $100.00 $3.20     $913.13 Donation, Paypal fee
01/31/14 $25.00   $150.94   $787.19 Donation, Monthly Electricity Allowance
02/01/14 $27.00       $814.19 Donation
02/02/14 $100.00 $3.20     $910.99 Donation, Paypal fee
02/03/14 $30.00       $940.99 Donation
02/07/14 $395.00 $1.33 $99.85   $1234.81 Donations
02/08/14 $30.00       $1264.81 Donation
02/09/14 $25.00 $1.03     $1288.78 Donation
02/10/14 $50.00       $1338.78 Donations
02/11/14 $65.00 $1.03     $1402.75 Donation, PayPal fee
02/12/14 $545.00       $1947.75 Donation
02/13/14 $20.00       $1967.75 Donation
02/14/14 $20.00 $0.88     $1986.87 Donation
02/17/14 $20.00   $222.12   $1784.75 Donation, Domain name renewals (2 years):,,,,,
02/21/14     $3.17   $1781.58 Domain name renewal (1 year):
02/28/14     $150.94   $1630.64 February Electricity Allowance
03/07/14     $99.85   $1530.79 March ISP
03/09/14 $30.00       $1560.79 Donation
03/23/14 $20.00 $0.88     $1579.91 Donation, Paypal Fee
03/31/14     $150.94   $1428.97 March Electricity Allowance
04/07/14     $99.85   $1329.12 April ISP
04/19/14 $50.00 $1.75     $1377.37 Donation, Paypal fee
04/30/14     $150.94   $1226.43 April Electricity Allowance
05/17/14     $99.85   $1126.58 May ISP
05/31/14     $150.94   $975.64 May Electricity Allowance
06/09/14     $99.85   $875.79 Jun ISP
06/30/14     $150.94   $724.85 June Electricity Allowance
07/09/14     $114.85   $610.00 July ISP (note increase)
07/12/14     $20.00   $590.00 Annual SoM NFP filing
07/18/14 $25.00       $615.00 Donation
07/19/14 $75.00       $690.00 Donation
07/21/14 $20.00       $710.00 Donation
07/22/14 $20.00       $720.00 Donation
07/23/14 $15.00       $735.00 Donation
07/25/14 $10.00       $745.00 Donation
07/26/14 $25.00       $770.00 Donation
07/31/14     $150.94   $619.06 July electricity allowance
08/09/14     $114.85   $504.21 August ISP
08/15/14 $100.00       $604.21 Donation
08/16/14   $15.00;     $589.21 VPS August
08/30/14     $150.94     $438.27 August Electricity Allowance
09/09/14     $114.85   $323.42 September ISP
09/16/14     $15.00   $323.42 September VPS
09/30/14     $150.94     $157.48 September Electricity Allowance
10/09/14     $114.85   $42.63 October ISP
10/16/14     $15.00   $27.63 October VPS
10/31/14     $150.94     $123.31 October Electricity Allowance
11/09/14     $114.85   $238.16 November ISP

2014 Home Brew Digest, Inc. Health Assessment: Critical
Current funds run out in September 2014
501(c)3 status reinstated. Donations and gifts to the HBD are tax-deductible to the full extent allowable under the law.
Assessment Date Projected Budget Expended Non-budgeted Spend* Remaining To Expend Excess/Shortfall
07/26/14 $3,235.00 $2,075.73 $ 185.77 $1,214.10 $ 558.95

The 2014 HBD, Inc. budget is based on 2013 outlays, less any multi-year expenditures made in that budget year, less any discontinued services, plus any price increases we're subject to, plus any special expenditures known and planned in time for the 2014 budget setting process (none this year).
To be considered financially green and healthy, the HBD must have one year's expenses in the bank. Currently, the HBD has expected expenses for about 2 months covered. As of this date, a healthy HBD, Inc. requires an additional $558.95 to cover expected expenses just to the end ot this year. The budget includes the outlays for the renewal of HBD, Inc.'s PO Box, domain names, and one year State of Michigan LARA update.
Where possible, we buy services at a discount by committing to multi-year contracts as well. Our contract with our ISP has expired, and we are now month to month. Should they offer a significant savings for a multi-year contract renewal, we may pursue this as well. We are also actively inestigating a VPS solution to allow the HBD to continue at significantly reduced costs.
Currently, there are no plans to move the HBD to a "hosted server" arrangement because our network configuration and hosted services make doing so fiscally unsound; however, this is continually reviewed as changes in hosting landscape/pricing structures unfold and as the HBD sheds services.
*Includes unforeseen items not planned into the annual budget:
    - Difference between 1 year and 2 year contract for domain names ($95.77); Comcast price increase ($15/month*6 months=$90)

2015 Projected Budget: $3,450.00

Note: Entries are made online and "on the fly". The ledger is occasionally pulled into Excel, sloppy math errors are corrected, and the page is put back online. This was last performed on 04/20/14.

All donations to the Home Brew Digest are appreciated and used to cover its operating expenses - predominantly connectivity, the maintenance of the server equipment and the associated domain names. The HBD is a legally registered not-for-profit corporation in Michigan, and has its own bank account. Checks can be made payable to "Home Brew Digest, Inc." or, simply, "HBD", if that is preferred for your bookkeeping; however, Home Brew Digest, Inc. is recognized by the Internal Revenue Service as a 501(c)3 public charity, making your donation deductible on your income taxes to the full extent allowable by law - however, in order to be deducted from your taxes you must make the check payable to Home Brew Digest, Inc. as the IRS will not recognize "HBD" (however, we are maintaining records of donors to assist where necessary). Donations can be mailed to (NOTE NEW ADDRESS):

HBD Server Fund
PO Box 871054
Canton, MI 48187-6054

NOTE: It is still advisable that, if you wish to have "HBD Server Fund" on the check, please ensure it is only in the Memo field. Leave the payee as Home Brew Digest, Inc. or HBD.


Donations to the HBD Server Fund can also be made by credit card via the following link. Once at the PayPal site, you can donate any amount from $5 upward, in increments of $5 to Please note that the HBD loses $0.30 plus 2.2% off of the total of each donation. If you wish to donate more than $5, please change the "quantity" field to reflect the multiple of $5 US you wish to donate, rather than make several separate donations of $5. Thanks! Here's the link:

Please NOTE: If you have a Paypal account, you can save the HBD some donation money when you make yours! Here's how: log in, select "Send Money", select the "Personal" tab, and then select the "Gift" radio button. The address to send to is Doing this saves the HBD the Paypal fees noted above. Thanks!

Make donations with PayPal - it's fast, free and secure!

© 1996 - 2013 HBD
First Ledger Created 12/25/1996
This year's ledger last updated: Saturday February 9 2013 03:05:52 PM
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