To take Andy's points a stage further. The accounts and P & L do not identify where the most of the income is actually spent. The major costs are employee related. To what purpose are the hourly costs of the employees being applied? How much is spent on membership services, how much on registration, how much on incident investigation etc. etc. I'd suggest a true breakdown of resources expenditure is required, as how else can you justify the financial prudence of the organisation? Let alone some claim for funding from CASA.