GLOSSARY OF TERMS
Personnel – Administrative: Payments for administrative employees’ salaries, wages and benefits. Examples include managerial staff (i.e., executive directors, program directors, business managers, managing directors and development/fundraising staff) and clerical staff (i.e., receptionists, bookkeepers, etc.).
Personnel – Artistic: Payments for artistic employees’ salaries, wages and benefits. Examples include artistic directors, conductors, curators, dancers, actors, etc.
Personnel Technical/Production: Payments for technical and production employees’ salaries, wages and benefits. Examples include technical directors, stage managers, exhibit installers, etc.
Outside Fees & Services – Artistic: Payments to firms and individuals providing artistic services who are not normally considered employees of the organization. Examples include guest artists, guest curators and individuals contracted by the organization in an artistic capacity.
Outside Fees & Services – Other: Payments to firms or persons for non-artistic services who are not normally considered employees of the organization. Examples include accountants, grant writers, consultants, etc.
Marketing: All costs for marketing, publicity and promotion. Do NOT include payments to individuals or firms which belong under Personnel-Administrative or Outside Fees & Services – Other. Examples of costs include newspaper/radio/television advertisement, printing and mailing of promotional brochures or flyers, etc.
Other Operating Expenses: Include expenses related to the general operations of your organization or other related project costs. Examples include but are not limited to:
- Supplies – includes but limited to office supplies, postage, art supplies, etc.
- Space rental – includes but not limited to rental of office, rehearsal space, theatre, hall, etc.
- Travel – includes all costs of travel (i.e., air fare, lodging, tax, rental car expense, per diem, etc.).
- Equipment – includes costs of rental and purchased equipment (i.e., computers, copiers, lighting equipment, etc.). Specify if equipment is rental, lease or purchase. Do NOT include capital expenditures for immobile equipment such as grid systems or HVAC.
- Utilities – includes but not limited to electricity, gas, telephone, etc.
- Miscellaneous – all remaining operating expenses. Please be sure to detail.
Earned Income: Includes but may not be limited to income derived from admission or ticket sales, memberships or subscriptions, fees for classes or workshops, gift shop or concession sales, etc.
Corporate Support: Support derived from contributions for all activities of the organization by businesses, corporations and corporate foundations. Please list only cash support.
Foundation Support: Support derived from contributions for all activities of the organization by private and community foundations (with the exception of corporate foundations). Please list only cash support.
Other Private Support: Support derived from donations by individuals or private sources other than corporate or foundation sources. Please list only cash support.
Government Support: Support derived from grants or appropriations by agencies of the federal, state or local (city, county) governments or regional governmental authorities such as multi-state consortium of state agencies. Do NOT include amount requested from FCAC.
County Government Support: Support derived from other Fulton County departments.
Applicant Cash: Funds from the organization’s present or anticipated resources to be used for operating/project expenses, such as income from endowments, interest income or cash reserves.
Operating Deficit: When the cash expenditures exceed the cash income, a deficit reduction plan must be attached. If the organization is operating under a policy of deficit spending, the applicant must provide an explanation in Section III – Budget Information. Generally, deficit spending is cause for concern among reviewers.
Operating Surplus: When the cash expenditures exceed the cash income, please provide an explanation in Section III – Budget Information.