This was already posted in Management and there are some ideas / answers there.

It really works best to stick to one posting rather than putting the same question in multiple areas, so why don't we add any more answers to that one and we'll have most of the info in one place?

If I were you, I would contact a local accountant and ask them what to do. That way you ensure that you are handling and noting the funds properly, in case of an audit. -just my 2cents

We are still working thur our budget for this year.

One of our goals is to build a playground. We would like to ear-mark our biggest fund raiser, Catalog Sales, for this purpose.

How do we show this in our budget?
we estimate the Playground to cost $30,000
and we estimate the fundraiser to bring in $10,000 profit.

Which would make it appear to be a lost of $20,000 or that we failed in our efforts.

How do we add this playground into our budget OR do we not included it until the year when we will have the funds to build it?

Confused in St. Louis, Missouri!
Pattyk