draft – subject to approval by board of trustees · 5/14/2016 · center’s annual corporate...

BOARD OF TRUSTEES MEETING May 14-15, 2016

Minutes recorded by the Secretary. Unless otherwise noted, all actions of the Board at this meeting were by unanimous vote. The following were present at the meeting: Trustees: Chris Pulleyn (Chair), Kathryn Collina, Cecily Fuhr, Esq., Sensei Gerardo Gally, Jonathan

Hager, M.D., Thomas Roberts, Esq.

Officers: Roshi Bodhin Kjolhede, Abbot and President; Jeanette Prince-Cherry, Vice President (via tel-econference); Scott Jennings, Esq., Secretary and Business Manager; Colleen O’Brien, Treas-urer

Others: John Pulleyn, Head of Zendo; Ven. Wayman Kubicka, Chapin Mill Caretaker and Head of Zendo; Eryl Kubicka, Chapin Mill Rental Coordinator and Chair, Workplace Safety Commit-tee; Prof. Donna Kowal, Chair, Special Events Committee; Thomas Kowal, Chair, Facilities and Sustainable Operations Committee

The Board approved the Trustees’ annual financial report for the year 2015, to be presented at the

Center’s annual corporate meeting of members on May 28, 2016. The Board authorized the Center’s President and Treasurer to execute the report and to affix the Center’s seal thereto. A copy of that re-port is filed with these minutes as Appendix A.

The Business Manager reported that the Center’s 2015 operating revenues were $403,546, or 102 per-cent of the total budgeted. Operating expenses were $475,003, or 98 percent of the total budgeted. Accordingly, after including as operating income a five-percent operating draw of $60,788 from in-vestments, the Center had an operating deficit of $10,668 for 2015, rather than the $27,900 deficit that had been predicted when the 2015 budget was approved. The principal reasons for the lower-than-expected deficit were increased Chapin Mill rental income and somewhat lower-than-expected

DRAFT – Subject to Approval by

Board of Trustees

Minutes, Board of Trustees Meeting, May 14-15, 2016

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overall operating expenses. Viewed alternatively, for 2015 the percentage operating draw from the In-vestment Fund required for no operating surplus or deficit was 5.9 percent, rather than our target of five percent. From 2009 (the year we instituted our current accounting procedures) through 2015, the Center has accumulated an operating surplus of $20,919, based on a five percent lagged-average op-erating draw from investments.

Membership contributions for 2015 ($177,426) were both slightly lower than in 2014 ($180,600), as well as slightly lower than the average for the five years 2010-2014 ($178,175). Regarding other reve-nue sources, Chapin Mill net rental income reached an all-time high of $67,884 in 2015. Sesshin in-come ($63,715) was both slightly higher than in 2014 ($59,694), and slightly higher than the average for the five years 2010-2014 ($62,313).

On the expense side, utility costs were lower than anticipated for both Arnold Park and Chapin Mill. These savings can likely be attributed both to declining natural gas prices and to the high-efficiency insulation that we installed over the past few years in a number of our buildings.

Chapin Mill kitchen expenses were higher than anticipated, due to the larger number of residents and temporary workers at Chapin Mill. Chapin Mill repair and maintenance expenses were higher than anticipated largely due to increased costs associated with the aging of the Phase I portion of the Re-treat Center, which is now more than a dozen years old.

When the medical and health insurance expense accounts for both Arnold Park and Chapin Mill are combined, total medical, dental, and health insurance expenses for the year were $100,882, or 99 per-cent of the amount budgeted. Similarly, when the staff salary expense accounts for both Arnold Park and Chapin Mill are combined, total staff salary expense for the year was $79,026, or 98 percent of the amount budgeted.

In 2015 the Investment Fund increased by $21,493, or 1.7 percent, before subtracting an operating draw of $60,788. The net decrease after the operating draw was $39,296, or three percent of the Fund’s beginning balance. As of year’s end, 64 percent of the Investment Fund was invested in equi-ties, 16 percent in fixed-income investments, 14 percent in cash and money-market funds, and six percent in mortgage loans. Much of the poor performance of the Investment Fund during 2015 may be attributed to the generally poor performance of the stock market; for example, during 2015, the broad Standard & Poor’s 500 stock index declined by 0.7 percent.

The Board approved the Business Manager’s financial report for the first quarter of 2016, a copy of which is filed with these minutes as Appendix B. Scott reported that first-quarter income and expens-es were generally as we would expect, with income at 19 percent of the total budgeted for the year and expenses at 23 percent. First-quarter membership contributions were slightly higher than the average for 2011-2015, as well as slightly higher than in 2015. Scott reported that we have started to see a de-crease in staff medical and health insurance expenses due to the enrollment of a number of Center staff members in the New York State Medicaid program. This decrease will likely be much more pro-


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nounced during the final three quarter of 2016. During the first quarter, the Investment Fund’s annu-alized rate of return was about four percent.

Scott reported on behalf of the Task Force on Staff Medical and Dental Coverage, which comprises Scott, Cecily Fuhr, and John Pulleyn. As reported at last fall’s meeting, the Center has retained an at-torney with expertise in employer health benefits to advise us regarding how we might continue to provide necessary medical and dental benefits to employees at a lower cost to the Center, while at the same time complying with the new and very complex requirements of the Affordable Care Act. A very generous Sangha member is donating the cost of this legal advice. Last year, the cost of providing medical and dental coverage for the Center’s employees was $100,882, substantially more than the $79,025 paid as salary to the entire staff, including Roshi. With help from our attorney and our health-insurance broker, six of the Center’s current 16 employees have transferred from the Center’s employer group health-insurance policy to New York State’s Medicaid program, which provides sub-stantially equivalent coverage at virtually no cost to the Center or the covered participants. This change is expected to save the Center some $30,000 per year. Our attorney has also drafted several Health Reimbursement Arrangements (HRA’s), which will help the Center provide necessary cover-age to employees who are not enrolled in Medicaid in a way that complies with the requirements of the Affordable Care Act.

Cecily reported on behalf of the Insurance Task Force, which is charged with making recommenda-tions regarding appraisal, security, insurance, and retention of art works. In 2013 the Center retained Patricia J. Graham, Ph.D., a certified member of the Appraisers Association of America in the fields of Chinese, Japanese, and Korean arts. At that time, Dr. Graham appraised five of the Center’s Bud-dhist statues and figures for insurance purposes. Earlier this year, we retained Dr. Graham to appraise a number of additional Asian art objects owned by the Center. After hearing Cecily’s report, the Board recommended that, when appropriate opportunities arise, the Center consider selling those objects – particularly secular pieces – that are not sufficiently suitable for the Center’s purposes.

Donna Kowal, who serves as Chair of the Special Events Committee, joined the meeting and present-ed the Committee’s report, which is filed with these minutes as Appendix C. Donna reported that the Committee has been focusing its attention on the Center’s fiftieth anniversary celebrations, which comprise a commemorative weekend at Arnold Park and Chapin Mill on July 1-3 and a public lecture by Dr. Jon Kabat-Zinn on October 15. Dr. Kabat-Zinn is a scientist, writer, and meditation teacher in-ternationally known for his work in bringing mindfulness practices, especially Mindfulness-Based Stress Reduction (MBSR), into the mainstream of medicine and society.

All those currently or formerly affiliated with the Center have been invited to participate in the com-memorative weekend free of charge. Some 350 have so far registered for the events at Arnold Park on Saturday, July 2, and at Chapin Mill the following day. Former Center member Milda Vaivada, a pro-fessional event planner based in Naples, Florida, has been advising the Committee regarding how best to create opportunities for participants to interact with one another at these events. Although


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there is no charge to attend the weekend’s events, we’re very grateful to have already received several unsolicited donations to help defray the costs, which are expected to total some $34,000 for tent and equipment rentals, catered meals, transportation, and the like. Fortunately, ticket revenues from Dr. Kabat-Zinn’s lecture in October will be available to help cover the costs of the commemorative week-end, since the expenses of presenting Dr. Kabat-Zinn’s lecture will be paid from the Center’s Com-munity Mindfulness Outreach Fund. That Fund consists of monies that have been given to the Center in the form of matching grants to help sponsor lectures, demonstrations, and similar outreach activi-ties informing the Rochester community about the uses of meditation for health, stress-reduction, and similar secular, non-religious purposes. The Center is extremely grateful to Dr. Kabat-Zinn for donating his time and expertise to the Center in this anniversary year. Roshi commented that attend-ing the celebrations may well prompt a number of former members to re-activate their memberships.

The Business Manager reported on behalf of the Finance Committee. The Committee’s members are Scott Jennings, Colleen O’Brien, and John Pulleyn. The Committee had recently met with the Cen-ter’s Merrill Lynch investment advisor. The assets in the Center’s Investment Fund were allocated as follows on March 31, 2016: equity investments, 65 percent; fixed-income investments (including mortgage loans), 22 percent; cash and money market funds, 13 percent. The Committee’s goal, as previously determined by the Board, is to have no more than 60 percent of the Fund’s assets invested in equities. However, increases in the value of the Center’s equity investments, coupled with the con-tinuing payback of the mortgage loans held in the Fund, have resulted in 65 percent of the Fund’s as-sets being invested in equities. Nonetheless, because interest rates on fixed-income investments are currently very low, but are likely to increase in the future, the Committee decided not to make any substantial changes in the Center’s investment portfolio at this time. The Committee plans to com-pare the fees, returns, and services associated with the Merrill Lynch account with what might be ex-pected were we to move some or all of the assets in the Investment Fund to Vanguard, which is a cli-ent-owned mutual-fund company. Finally, Scott reported that, in accordance with the Center’s Ethi-cal Investment Criteria, we have sold the shares of the Exxon Mobil Corporation that were donated to the Center.

The Board requested that the Committee conduct a review comparing the return on investment of the Center's portfolio under the management of Merrill Lynch over each of the last three-, five- and ten-year periods with the return on investment during those periods of (i) Standard and Poor’s 500 Index, (ii) funds within the Vanguard portfolio comparable to the Center's investment risk profile, and (iii) comparable funds within the Fidelity Investments portfolio. The purpose of this review is to determine whether the Center should continue to leave its investment portfolio under Merrill Lynch management or shift to other management. The Board stated that if the Committee can identify one or more alternative investment advisors that it believes might be appropriate for such purpose and from which it can obtain similar data, the Board would welcome such additional information.

Tom Kowal, who is Chairman of the Committee on Facilities and Sustainable Operations, joined the meeting and reported to the Board on behalf of the Committee. Tom’s written report is filed with


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these minutes as Appendix D. Recent energy-saving initiatives at the Center have included the re-placement of an old freezer at Chapin Mill with a new unit that is much more energy-efficient, the in-stallation of a gas meter that will allow us to monitor natural gas use in the Buddha Hall, and last year’s installation of a new, energy-efficient furnace in the Buddha Hall. Although the Buddha Hall’s cupola was not repaired when the building was re-roofed last year, the Center has been working with roofing contractors and with the City of Rochester Preservation Board to find a cost effective and aes-thetically appropriate way to make the necessary repairs.

Tom Kowal also reported regarding the proposal, discussed at the last Board meeting, that the Center build a staff house on the Chapin Mill property in a clearing to the east of the barn and parking area (the so-called “Strawberry Field”). Tom and Wayman Kubicka have been working with the Facilities and Sustainable Operations Committee to develop architectural and construction plans and a budget proposal for the Board’s consideration. Because the proposed building site is located near officially designated wetlands, the New York Department of Environmental Conservation must approve the project. This process has been complicated by confusion in public records regarding transfer of legal title to what – over half a century ago – was a public road running through Chapin Mill. Another complication has been the determination by the electric utility serving Chapin Mill that supplying electricity to the Strawberry Field site would require the installation, at very substantial cost to the Center, of a large electrical cable and associated transformer. Tom reported that he has been looking into alternatives to the utility’s proposed plan. Tom has tentatively selected an architect that he will recommend to the Committee and will soon be meeting with a septic engineer. Donors have already expressed a willingness to give some $40,000 to $50,000 toward the project; the remainder would be raised through a private, targeted fund-raising effort. Tom, who has extensive experience with build-ing construction, would be able to supervise the building of the house, while also providing much of the labor.

The Board discussed a number of possible options for staff housing at Chapin Mill. At the conclusion of the discussion, the Board requested that Tom, Wayman, and the Committee prepare proposals, in-cluding cost estimates, for building a small, simple house alternatively at the Strawberry Field site or at a site closer to the Farm House. Once the Committee has developed detailed plans and cost esti-mates, the Board will make a decision regarding whether to proceed with fundraising and construc-tion. The Trustees requested that, as part of the approval process, a rendering of the proposed house be prepared for Roshi’s and the Board’s consideration.

Eryl Kubicka, who serves as Chapin Mill Rental Coordinator, joined the meeting and presented her report on the Chapin Mill rental program. That report is filed with these minutes as Appendix E (fi-nancial details relating to specific renters have been omitted). Our goal of renting out the Retreat Center for 60 days per year seems to strike a good balance between generating rental income, on the one hand, and avoiding interference with the Center’s own use of Chapin Mill, on the other. Eryl re-ported that so far this year we have 58 days of rentals confirmed with eleven different groups and that we have 33 days booked for next year. Although we have had several rental cancellations for this year,


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we have also had a number of inquiries from potential new renters. Most potential renters find out about Chapin Mill either by word of mouth or from the Center’s website. Our current rental rate is generally $1,500 per night, and the discounted rate for Center members is currently $1,400. However, the Chapin Mill Rental Committee does allow for some flexibility in setting rates for long-term re-turning renters, with the goal of gradually increasing them to the rates set for new renters. Eryl re-ported that the Committee, which comprises Eryl, Kit Miller, and Andy Stern, will meet before the next Trustees’ meeting to review rental rates.

Wayman Kubicka, who serves as Chapin Mill Caretaker and Head of Zendo, joined the meeting to report on Chapin Mill. Wayman’s written report is filed with these minutes as Appendix F. Wayman highlighted the fact that we will likely be able to get another five or so years of service from the 17-year-old Ford F-250 pickup truck that is used at Chapin Mill. Despite the truck’s age, it has been driv-en less than 37,000 miles and appears to be in good condition after recent major repairs. Wayman al-so reported that the Facilities and Sustainable Operations Committee continues to assess security needs and vulnerabilities at Chapin Mill. For example, we plan to install a video surveillance system that will monitor vehicles entering and leaving Chapin Mill.

Wayman and Eryl, who are Co-chairs of the Columbarium Task Force, presented the Task Force’s re-port, which is filed with these minutes as Appendix G. The Kubickas reported that the Task Force has been working with Melissa McGrain, the wife of Sangha member Andy Stern, regarding stonework for the project. The Task Force plans to meet after Melissa visits Chapin Mill in order to discuss de-sign elements for the columbarium. The Task Force plans to have descriptions of those design ele-ments available for the Center’s fiftieth anniversary celebrations in July and will encourage those at-tending the celebrations to view the columbarium site, which is located to the south of the parking area behind the Chapin Mill barn.

Eryl, who also serves as Chair of the Workplace Safety Committee, presented the Committee’s report, which is filed with these minutes as Appendix H. At Arnold Park, a temporary two-ladder-with-plank structure collapsed while the structure was being taken down. No injuries occurred. However, in the future work supervisors will give more thorough instruction regarding the use of ladders and will more thoroughly assess the reliability and skills of workers before assigning them to potentially dangerous jobs. As previously reported, the table saw in the Arnold Park shop has been replaced with a SawStop brand table saw incorporating a safety system that minimizes injuries by stopping the saw blade within five milliseconds of contact with human skin. The Committee is evaluating whether we should also replace the Chapin Mill table saw with a SawStop, particularly if we proceed with con-struction of the proposed staff house.

Chris Pulleyn, who serves as Chair of the Development and Outreach Committee, reported on behalf of the Committee. The Committee has been meeting frequently as we approach July’s fiftieth anniver-sary events in order to review plans and coordinate with the Special Events Committee and with staff and volunteers working on the events. Chris also reported that the Board Chair’s letter sent to major


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donors every spring had just gone out. In that letter, Sustaining Members and other major donors are given a preview of the annual financial report presented to the Sangha at the Center’s annual meeting of members in late May. Chris reported that the Committee is working on better informing the Sang-ha about opportunities for targeted donations, such as the Center’s endowment, the proposed staff house at Chapin Mill, and the Chapin Mill columbarium project. Finally, Chris mentioned that the sculpture that has been commissioned for the Chapin Mill courtyard by a major donor will likely be installed in the spring of 2017. The sculptor, Todd McGrain, plans to give a presentation about the project on the July1-3 commemorative weekend.

The Chair of the Sangha Engagement Committee, Kathy Collina, reported on behalf of that Commit-tee. Kathy’s written report is filed with these minutes as Appendix I. The Committee sponsors a num-ber of events, activities, and discussion groups. Among the Committee’s continuing activities are the following: Sangha dinners at the Center organized by Committee member Devin Wiesner; a discus-sion and support group investigating old age, sickness and death from a Buddhist perspective; a group, led by Committee member Andy McClain, that works with Asbury First United Methodist Church to prepare and serve meals for those in need; and participation in the Monroe County Adopt-a-Highway program. However, the Committee’s annual guest speaker series has been suspend-ed for this year while we focus our efforts on the fiftieth anniversary celebrations. Kathy also reported that Committee member Deborah Zaretsky has organized a group to knit caps for premature babies at the University of Rochester’s Strong Memorial Hospital. In addition, on June 26 the Committee will be sponsoring a lecture on plant-based nutrition by Thomas Campbell, M.D., co-founder and clinical director of the University of Rochester’s Program for Nutrition in Medicine.

The Board reviewed the report of the Ethics and Advisory Committee submitted by the Committee’s Chairman, Tom Roberts. The Committee’s report reads as follows: “The Ethics and Advisory Com-mittee meets regularly during the course of the year to discuss issues relating to the Center, with its most recent meeting having taken place in mid-April. We’re pleased to be able to report that no com-plaint has been received by the EAC in the period since its last report to the Board of Trustees.”

Tom Roberts also reported on behalf of the Philip Kapleau Archive Task Force, which is working with Dr. Richard Jaffe, Associate Professor of Religious Studies at Duke University, to frame a detailed proposal for the Board’s consideration regarding disposition of Roshi Philip Kapleau’s papers, which are currently in the Center’s possession. Duke has tentatively agreed to house and archive Kapleau-roshi’s papers, with the Center retaining digital copies of any items it wishes. The Task Force, aided by Sangha volunteers, has been making scans of important documents and identifying confidential in-formation that may require special treatment. Task Force members and other volunteers recently worked through 16 bankers’ boxes of materials.

The Board approved the minutes of its October 24-25, 2015, meeting, as submitted by the Secretary on December 29, 2015.


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Roshi announced that he was re-appointing Chris Pulleyn to a three-year term as Trustee beginning as of the Center’s May 28, 2015, annual corporate meeting of members.

Acting pursuant to section II(E) of the Center’s by-laws, the Board acquiesced in the Compensation Committee’s proposal that the Abbot’s salary be adjusted as follows:

$17,646.24 annual base salary $150.00 holiday bonus $17,796.24 total annual salary

The Board also acquiesced in the Compensation Committee’s proposal that the Abbot be granted a one-time salary bonus of $188.52.

Roshi returned to the meeting. The Board discussed what portion of Roshi’s salary to designate as a clergy housing allowance for tax purposes. After Roshi confirmed that the amount actually used to provide his home is more than $25,000 per year, the Board modified Roshi’s clergy housing allowance to constitute the entire amount of his salary and bonuses, up to $25,000 per year. The Business Man-ager noted that a minister's housing allowance (sometimes called a parsonage allowance) is excluda-ble from gross income for income tax purposes, but not for self-employment tax purposes.

The Board reviewed the membership of the Center’s standing committees and task forces and desig-nated Tom Roberts as the Chair of the Philip Kapleau Archive Task Force.

Jeanette reported that she still plans to work with the Center’s Business Manager and Bookkeeper to document systems and procedures pertaining to the Center’s financial affairs. Unfortunately, she will not be able to spend as much time on site for this project as for her previous project of developing a MAPP (Maintenance and Preservation Program) book for Chapin Mill. Scott offered to provide addi-tional help for the project by listing and categorizing the responsibilities of the Center’s Business Manager and Bookkeeper, including tasks that the Business Manager is responsible for ensuring that others perform.

Chris reported to the Board that Sangha member Kathryn Argetsinger has been looking into possible models for retirement housing or assisted living that would suit the needs of aged Sangha members. Kathryn is particularly interested in the “Beacon Hill Village” model, in which members of a com-munity are invited to join, and pay dues to, a non-profit organization that in turn provides programs and services intended to assist members to “lead vibrant, active, and healthy lives, while living in their own homes and neighborhoods.”

The Board updated the “Decision Matrix” document that describes decision-making processes at the Center with regard to (1) operational and organizational decisions and (2) financial decisions. Two minor changes were made to the document, which was last updated in October 2013. The current version approved by the Board is filed with these minutes as Appendix J.


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The Center’s Officers left the meeting, and the Board met in executive session before adjourning for the day.

The meeting resumed the next morning with the Trustees’ informing the Officers regarding the pre-vious afternoon’s executive session, which included further discussion regarding both the manage-ment of the Center’s investment portfolio and the proposed staff house at Chapin Mill. The Board’s Chair, Chris Pulleyn, reported that the Board had elected the following Officers to serve until the Board next elects Officers:

President: Roshi Bodhin Kjolhede Vice President: Jeanette Prince-Cherry Secretary: Scott Jennings Treasurer: Colleen O’Brien

Roshi and John reported to the meeting regarding spiritual affairs. Roshi first reported regarding affil-iates and sister centers. Our sole formal affiliate group, the Madison Zen Center, remains on a steady course, as does the Berlin Zen Group in Germany, one of our sister centers. The Internal Revenue Service has formally determined that the Louisville Zen Center, a sitting group currently led by Jean-ette, qualifies as a tax-exempt non-profit organization under section 501(c)(3) of the United States In-ternal Revenue Code. The Auckland Zen Centre in New Zealand and Zenbuddhistika Samfundet (Zen Buddhist Association) in Scandinavia, both sister centers of the Rochester Zen Center, also con-tinue on steady courses. Karl Kaliski, the leader of the Cloud Water Zen Group in Glasgow, Scotland, has been sanctioned as a Zen teacher by Senseis Sante Poromaa and Kanja Odland, the teachers at Zenbuddhistika Samfundet. The Auckland Zen Centre (AZC) is thriving, but has not yet solved its accommodations koan; both Amala-sensei and the three other members in training are living off-site. Although the AZC has looked into the possibility of adding housing at its present location, this op-tion is not currently being pursued due to high cost and the complexity of planning requirements. In-stead, the AZC is considering alterations to their current garage area to make it more useable. The AZC is offering a third 7-day sesshin this year, and daily sittings are well-attended. Gerardo-sensei reported that at Casa Zen, our sister Center that he leads in Mexico City, sesshin have been well at-tended, but that attendance at daily sittings has been low, likely due to driving restrictions that have been imposed in response to severe air pollution problems.

Roshi reported that here in Rochester attendance at introductory workshops has typically been be-tween 35 and 40. John remarked that workshop participants generally have very positive comments about the workshops. Roshi reported that sesshin attendance has been good and has been increasing somewhat. We’ve also seen an increase in the number of talks that senior staff give to interested groups. Roshi also reported on two recent initiatives that the Center has undertaken: First, we’ve been broadcasting formal sittings (including teisho) live online; a number of members have reported that these broadcasts have been a real help to them in maintaining a regular home sitting schedule. Sec-ond, we have been allowing sitters who feel unable to sit for full rounds of zazen without moving to


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sit in the Center’s dining room during formal sittings; however, very few people have chosen to exer-cise this option. Finally, Roshi reported that although preparations for the Center’s fiftieth anniversary celebrations are creating a good deal of additional work, the size of the Center’s staff has decreased somewhat compared to the recent past. Fortunately, a number of Sangha volunteers have stepped forward to help with the preparations.

The Board confirmed Saturday and Sunday, October 22 and 23, as the dates for its fall 2016 meeting. The Board also set Saturday and Sunday, May 20 and 21, as the tentative dates for its spring 2017 meeting. The Board thereupon adjourned the meeting.

Submitted to the Board of Trustees on July 21, 2016 by Scott Jennings, Secretary of the Center. ___________________________________________

Annual Report of TrusteesPursuant to

New York Not-for-Profit Corporation LawSection 519

Presented at the FiftiethAnnual Corporate Meeting

May 28, 2016

Rochester Zen CenterA Buddhist Community

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Appendix A

The record date for the Center’s 2016 Annual Meeting was April 28, 2016. As of that date, the Center had 445 members. The record date for the Center’s 2015 Annual Meeting was April 16, 2015. As of that date, the Center had 441 members. Accordingly, the Center’s membership has increased by four during this period.

The names and places of residence of the Center’s current members may be found in the records of the Center’s Secretary.

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ROCHESTER ZEN CENTERSUMMARY OF 2015 ANNUAL FINANCIAL RESULTS

As of 12/31/15 as % of As of 12/31/14 as % ofDecember 31, 2015 2015 Budget December 31, 2014 2014 Budget

Year-to-Date Operating Revenue $403,546 102% $395,975 100%Year-to Date Operating Expenses $475,003 98% $461,804 99%

YTD Revenue Less Expenses ($71,457) ($65,830)YTD Operating Draw from Investments (5%) $60,788 $57,371

YTD Net Operating Surplus (Loss) ($10,668) ($8,458)

Membership Contributions $177,426 96% $180,600 99%

Accumulated Operating Surplus (Loss) at 5% $20,919 $31,587draw since 2009 Inception of Current System

YTD Investment Gain (Loss) $21,493 $102,045YTD Operating Draw from Investments (5%) ($60,788) ($57,371)

YTD Net Investment Gain (Loss) ($39,296) $44,674YTD Legacies and Special Donations $0 $0

YTD Total Investment Fund Change ($39,296) $44,674

2015 2014

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ROCHESTER ZEN CENTER BALANCE SHEET – December 31, 2015

Operating Fund Investment Fund Held for Others Realty and Art Total(Carried at Cost)

ASSETSCURRENT ASSETSCash & Money Market* 156,373.53 173,619.30 268,359.41 0.00 598,352.24Inventories 5,421.87 0.00 0.00 0.00 5,421.87Accounts Receivable 22,735.79 0.00 0.00 0.00 22,735.79Prepaid Expenses 28,268.93 0.00 0.00 0.00 28,268.93Earmarked Donations (Contra) (109,027.51) 0.00 0.00 0.00 (109,027.51)

Total Current Assets 103,772.61 173,619.30 268,359.41 0.00 545,751.32

NON-CURRENT ASSETSNon-Equity Investments (At Book) 0.00 197,781.83 0.00 0.00 197,781.83Equity Investments (At Market) 0.00 800,479.79 0.00 0.00 800,479.79Mortgage Loans Outstanding 0.00 77,702.54 0.00 0.00 77,702.54Depreciable Fixed Assets (Net) 255,319.69 0.00 0.00 0.00 255,319.69Buildings & Land (At Cost) 0.00 0.00 0.00 5,366,162.27 5,366,162.27Buddhist Art & Implements (At Cost) 0.00 0.00 0.00 118,419.07 118,419.07

Total Non-Current Assets 255,319.69 1,075,964.16 0.00 5,484,581.34 6,815,865.19

TOTAL ASSETS 359,092.30 1,249,583.46 268,359.41 5,484,581.34 7,361,616.51

LIABILITIES & EQUITYCURRENT LIABILITIESTaxes, Medicare, SS Payable 2,353.70 0.00 0.00 0.00 2,353.70Prepaid Income 28,600.00 0.00 0.00 0.00 28,600.00Other Current Liabilities 3,393.00 0.00 0.00 0.00 3,393.00

Total Current Liabilities 34,346.70 0.00 0.00 0.00 34,346.70

LONG-TERM LIABILITIESAccrued Staff Departure Fund 0.00 0.00 1,109.89 0.00 1,109.89Auckland Zen Centre Fund 0.00 0.00 243.40 0.00 243.40Louisville Zen Center Fund 0.00 0.00 250,064.60 0.00 250,064.60Abbot's Scholarship Fund 0.00 0.00 16,941.52 0.00 16,941.52

Total Long-Term Liabilities 0.00 0.00 268,359.41 0.00 268,359.41

EQUITY»»Year-to-Date Revenues 403,546.19 21,492.69 0.00 0.00 425,038.88»»(Less Year-to-Date Expenses) 475,002.81 0.00 0.00 0.00 475,002.81

»YTD Revenues Less Expenses (71,456.62) 21,492.69 0.00 0.00 (49,963.93)»YTD Investment Draw (5% per annum) 60,788.32 (60,788.32) 0.00 0.00 0.00

Year-to-Date Net Surplus (Loss) (10,668.30) (39,295.63) 0.00 0.00 (49,963.93)Previous Year-End Fund Balances 335,413.90 1,288,879.09 0.00 5,484,581.34 7,108,874.33

Total Equity (Current Fund Balances) 324,745.60 1,249,583.46 0.00 5,484,581.34 7,058,910.40

TOTAL LIABILITIES & EQUITY 359,092.30 1,249,583.46 268,359.41 5,484,581.34 7,361,616.51

*Adjusted to consolidate all Investment Fund money market & cash into single account

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ROCHESTER ZEN CENTERIncome and Expense Statement for the Quarter Ended December 31, 2015

Account 4Q2015 Actual 2015 Budget % of Budget 4Q2014 Actual

GENERAL OPERATING FUND - INCOME ACCOUNTSNet Item Sales Income $468 $1,000 47% $1,565Net Special Events Income $0 $0 $0

40143G Royalty Income $7,904 $6,500 122% $7,02540150G Zen Bow Income $420 $600 70% $53540151G Membership Contributions $177,426 $185,000 96% $180,6004C151G CM Operating Donations $39,518 $40,000 99% $38,64440152G Workshop Income $13,470 $15,000 90% $13,70740153G Training Program Income $3,788 $6,000 63% $7,5934C153G CM Training Program Income $45 $200 23% $040159G Buddha Hall Rental Income $13,847 $13,500 103% $13,6464C159G Net CM Rental Income $67,884 $52,000 131% $60,53240160/2G Misc. Income & Contributions $14,538 $12,500 116% $12,3424C160G CM Miscellaneous Income $523 $300 174% $9240161G Sesshin Income $63,715 $63,000 101% $59,694

Total Operating Revenue $403,546 $395,600 102% $395,975

GENERAL OPERATING FUND - EXPENSE ACCOUNTS60170G Charity Expenses $435 $500 87% $060171G Zen Bow Expenses $4,472 $6,000 75% $5,84560172G Teaching Expenses $3,244 $3,500 93% $2,1356C172G CM Teaching Expenses $66 $200 33% $6260175G Medical & Health Insurance $78,672 $83,800 94% $81,9486C175G CM Medical & Health Insurance $22,210 $18,500 120% $15,69660176G Staff Salary Expense $66,294 $68,300 97% $64,1706C176G CM Staff Salary Expense $12,731 $12,500 102% $13,17560177G Kitchen Expenses $42,258 $43,000 98% $41,7066C177G CM Kitchen Expenses $9,801 $7,000 140% $7,37460178G Housekeeping Expenses $4,327 $6,000 72% $4,4346C178G CM Housekeeping Expenses $1,880 $2,300 82% $2,39360179G To Staff Departure Fund $21,185 $21,200 100% $18,8566C179G CM Staff Departure Fund $5,324 $5,300 100% $5,32460180G Misc Administrative Expenses $2,393 $1,500 160% $9116C180G CM Misc Administrative Expense $97 $100 97% $22560181G Office Expenses $4,541 $4,400 103% $4,2416C181G CM Office Expenses $975 $500 195% $57560182G Telecommunications Expenses $4,957 $5,300 94% $5,6426C182G CM Telecommunications Expenses $3,586 $4,400 81% $4,38860183G Gas & Electricity Expenses $7,762 $9,700 80% $10,0286C183G CM Utility Expenses $13,080 $16,100 81% $17,20960184G Repair & Maintenance Expenses $15,122 $17,000 89% $11,7996C184G CM Rep & Maintenance Expenses $21,562 $15,300 141% $18,67860186G Insurance Expenses $37,053 $37,200 100% $34,6806C186G CM Insurance Expenses $22,032 $22,300 99% $20,59060187G Fundraising & Advertising Exp. $1,800 $1,500 120% $1,25560188G Garden & Grounds Expenses $2,266 $3,200 71% $3,5636C188G CM Garden & Grounds Expenses $3,101 $5,500 56% $3,54760189G Library Expenses $139 $300 46% $28760190G Automobile Expenses $8,671 $9,000 96% $12,1576C190G CM Automobile Expenses $6,134 $3,000 204% $4,35860191G Taxes & Municipal Fees $7,006 $6,700 105% $6,7806C191G CM Tax & User Fee Expenses $5,732 $4,200 136% $5,34760192G Computer Expenses $2,532 $3,000 84% $3,01460193G Banking, PayPal & Crdt Crd Fees $503 $500 101% $203

Income and Expense Statement, page 1 of 2

A5 of 10


ROCHESTER ZEN CENTERIncome and Expense Statement for the Quarter Ended December 31, 2015


6C192G CM Computer Expenses $379 $500 76% $87760300G Bad Debt Expense $100 $0 $060389G Depreciation Expense $21,385 $21,200 101% $20,5326C389G CM Depreciation Expense $9,197 $8,400 109% $7,80060500G Contingency (Budget Use Only) $5,000

Total Operating Expenses $475,003 $483,900 98% $461,804

Operating Revenue Less Expenses ($71,457) ($88,300) ($65,830)40168G Operating Draw from Investments $60,788 $60,400 101% $57,371

Total Net Operating Surplus (Loss) ($10,668) ($27,900) 38% ($8,458)

Extraordinary Income & Expenses $0 $0

CAPITAL EXPENDITURES15000G Furniture and Fixtures $33,053 $015100G Equipment and Computers $0 $95315200G Motor Vehicles $0 $8,179

Non-CM Capital Expenditures $33,053 $36,278 91% $9,132

1C500G CM Capital Expenditures $5,017 $5,000 100% $14,433

Total Capital Expenditures $38,070 $41,278 92% $23,565

INVESTMENT FUND40167I ML Equity YTD Gain (Loss) $10,651 $89,08540168I Interest Income (IF) $10,841 $12,95040170I Other Income (IF) $0 $10

Gross Investment Income $21,493 $102,045

60168I Operating Draw from Investments ($60,788) ($57,371)Investment Income Less Draw ($39,296) $44,674

40155I Legacies & Special Donations $0 $0

Total Net Investment Fund Gain (Loss) ($39,296) $44,674


A6 of 10


ROCHESTER ZEN CENTERPast-Year Comparison – December 31, 2015

31-Dec-15 Average 31-Dec-14 31-Dec-13 31-Dec-12 31-Dec-11 31-Dec-102010-2014

GENERAL OPERATING FUND – INCOMENet Item Sales Income 468 1,310 1,565 821 1,251 2,035 878Net Special Events Income 0 (2,356) 0 601 316 (5,551) (7,148)

40143G Royalty Income 7,904 7,109 7,025 7,323 5,662 7,189 8,34840150G Zen Bow Income 420 530 535 377 627 277 83540151G Membership Contributions 177,426 178,175 180,600 182,649 180,040 176,032 171,5544C151G CM Operating Donations 39,518 40,187 38,644 38,800 39,141 40,514 43,83540152G Workshop Income 13,470 14,761 13,707 13,213 16,145 16,150 14,59040153G Training Program Income 3,788 4,999 7,593 5,280 4,605 3,825 3,6904C153G CM Training Program Income 45 66 0 0 300 15 1540159G Buddha Hall Rental Income 13,847 13,145 13,646 13,544 12,941 12,912 12,681

Net CM Rental Income 67,884 50,218 60,532 58,507 49,269 40,490 42,29040160/2G Misc. Income & Contributions 14,538 13,074 12,342 12,448 12,930 13,745 13,9044C160G CM Miscellaneous Income 523 198 92 800 100 0 040161G Sesshin Income 63,715 62,313 59,694 65,447 63,715 63,659 59,049

Total YTD Operating Income 403,546 383,728 395,975 399,810 387,041 371,293 364,520

GENERAL OPERATING FUND – EXPENSES60170G Charity Expenses 435 496 0 719 0 442 1,32160171G Zen Bow Expenses 4,472 6,033 5,845 6,368 4,452 9,561 3,93960172G Teaching Expenses 3,244 4,391 2,135 4,059 2,071 1,924 11,7686C172G CM Teaching Expenses 66 145 62 137 153 292 8060175G Medical & Health Insurance 78,672 66,602 81,948 78,102 66,426 52,654 53,8786C175G CM Medical & Health Insurance 22,210 13,417 15,696 13,153 13,725 13,189 11,32360176G Staff Salary Expense 66,294 57,489 64,170 63,210 55,481 51,688 52,8966C176G CM Staff Salary Expense 12,731 10,847 13,175 12,732 9,931 9,388 9,00760177G Kitchen Expenses 42,258 37,601 41,706 43,424 38,401 33,349 31,1256C177G CM Kitchen Expenses 9,801 6,870 7,374 8,754 5,906 6,705 5,61160178G Housekeeping Expenses 4,327 5,085 4,434 4,896 6,853 3,605 5,6396C178G CM Housekeeping Expenses 1,880 2,058 2,393 1,372 2,585 1,936 2,00460179G To Staff Departure Fund 21,185 16,700 18,856 21,629 17,081 13,070 12,8666C179G CM Staff Departure Fund 5,324 4,548 5,324 5,324 3,549 4,548 3,99360180G Misc Administrative Expenses 2,393 1,633 911 1,471 1,206 1,212 3,3666C180G CM Misc Administrative Expense 97 116 225 155 0 100 10060181G Office Expenses 4,541 4,654 4,241 3,012 5,638 5,447 4,9296C181G CM Office Expenses 975 317 575 14 371 238 38760182G Telecommunications Expenses 4,957 5,468 5,642 6,733 5,233 4,786 4,9466C182G CM Telecommunications Expenses 3,586 3,780 4,388 3,479 3,731 3,842 3,46260183G Gas & Electricity Expenses 7,762 9,486 10,028 8,901 6,414 10,460 11,6276C183G CM Utility Expenses 13,080 15,734 17,209 13,621 12,207 16,641 18,99360184G Repair & Maintenance Expenses 15,122 22,363 11,799 21,294 27,527 24,482 26,7126C184G CM Rep & Maintenance Expenses 21,562 16,010 18,678 18,386 16,969 16,919 9,09760186G Insurance Expenses 37,053 30,649 34,680 28,387 31,112 32,743 26,3226C186G CM Insurance Expenses 22,032 18,262 20,590 16,405 17,873 21,456 14,98860187G Fundraising & Advertising Exp. 1,800 1,106 1,255 1,589 1,400 1,060 2256C187G CM Fundraising & Adv Expenses 0 18 0 0 0 0 9060188G Garden & Grounds Expenses 2,266 3,791 3,563 2,586 2,941 7,256 2,6106C188G CM Garden & Grounds Expenses 3,101 4,756 3,547 5,675 6,298 2,851 5,40960189G Library Expenses 139 137 287 142 0 0 25660190G Automobile Expenses 8,671 15,164 12,157 16,004 14,152 13,921 19,5846C190G CM Automobile Expenses 6,134 3,156 4,358 2,956 2,351 2,492 3,62660191G Taxes & Municipal Fees 7,006 6,677 6,780 6,649 6,645 6,690 6,6206C191G CM Tax & User Fee Expenses 5,732 4,319 5,347 4,946 4,296 4,137 2,87160192G Computer Expenses 2,532 2,206 3,014 2,512 2,697 944 1,8616C192G CM Computer Expenses 379 390 877 446 338 89 20060193G Banking, PayPal & Crdt Crd Fees 503 20360300G Bad Debt & Theft Expense 100 110 0 385 163 0 060389G Depreciation Expense 21,385 16,749 20,532 19,190 17,008 13,996 13,0186C389G CM Depreciation Expense 9,197 8,140 7,800 7,820 9,183 8,111 7,784

Total YTD Operating Expenses 475,003 427,513 461,804 456,637 422,366 402,225 394,531

YTD Operating Income Less Expenses (71,457) (43,785) (65,830) (56,827) (35,326) (30,932) (30,011)40168G Operating Draw from Investments 60,788 52,142 57,371 54,795 51,861 50,347 46,336

Total Net Operating Surplus (Loss) (10,668) 8,357 (8,458) (2,033) 16,536 19,415 16,324

Extraordinary Income & Expenses 0 2,000 0 0 0 10,000 0

Past-Year Comparisons, page 1 of 2

A7 of 10


ROCHESTER ZEN CENTERPast-Year Comparison – December 31, 2015

31-Dec-15 Average 31-Dec-14 31-Dec-13 31-Dec-12 31-Dec-11 31-Dec-102010-2014

CAPITAL EXPENDITURES15000G Furniture and Fixtures 33,053 23,274 0 938 61,746 4,111 49,57515100G Equipment and Computers 0 3,513 953 746 5,209 9,589 1,06815200G Motor Vehicles 0 3,140 8,179 3,684 0 0 3,8381C500G CM Capital Expenditures 5,017 13,568 14,433 6,963 32,831 7,436 6,178

Total YTD Capital Expenditures 38,070 43,495 23,565 12,332 99,786 21,136 60,659

INVESTMENT FUND40167I ML Equity YTD Gain (Loss) 10,651 89,209 89,085 164,376 112,076 2,726 77,78440168I Interest Income (IF) 10,841 13,123 12,950 7,772 13,941 14,369 16,58240170I Other Income (IF) 0 47 10 14 87 46 7740181I W&R YTD Gain (Loss) 0 69 0 0 73 18 252

Gross YTD Investment Fund Income 21,493 102,448 102,045 172,162 126,178 17,160 94,694

60168I Operating Draw from Investments (60,788) (52,142) (57,371) (54,795) (51,861) (50,347) (46,336)

Net Investment Fund Gain (Loss) (39,296) 50,306 44,674 117,368 74,317 (33,187) 48,359

40155I Legacies and Special Donations 0 12,523 0 6,500 10,000 0 46,113

Total YTD Investment Fund Change (39,296) 62,829 44,674 123,868 84,317 (33,187) 94,472


A8 of 10


ROCHESTER ZEN CENTER INVESTMENT FUND – December 31, 2015

Account Instrument Market Cost Basis Gain (Loss) Annual Return Est. AnnualValue on Basis Fixed Income

Equity Investments* At Market14052I Merrill Lynch Equities Account** $800,480 $800,480 $177,361 $623,119

IF Equities $800,480 64% $800,480 $177,361 $623,119

Cash & Money Market Current Int Rate10006I IF Share of Money Market Funds & Cash** $173,819 $173,819 $173,819 0.07% $122

IF Cash & Money Market $173,819 14% $173,819 $173,819 0.07% $122

Fixed-Income Investments Cost Basis Crrnt Rtrn on Basis13200I Merrill Lynch Fixed-Income Account** $197,782 $190,499 $197,782 ($7,283) 4.03% $7,978

Total Fixed-Income Investments $197,782 16% $190,499 $197,782 ($7,283) 4.03% $7,978

Loans Outstanding Original Loan Rate14100I Zengården Mtg Loan (variable %) 3/31/25 $70,110 $135,637 2.92% $2,24614106I Mdsn ZC Mtg Loan 5.08% 7/31/18 $8,276 $35,739 5.08% $321

Total Loans $78,386 6% $171,376 $2,566

Investment Fund Total $1,250,467 100% $10,666

* Donated equities that do not meet the Center's ethical investment criteria must be sold by the Center's Finance Committee within one year**Adjusted to report all Investment Fund money market & cash as residing in account 10006

As Carried on Balance Sheet

A9 of 10


Peter (Bodhin) Kjolhede President, Rochester Zen Center

State of New York )) ss.

County of Monroe )

On the day of May in the year 2016, before me personally came Peter (Bodhin) Kjolhede, to me known, who, being by me duly sworn, did depose and say that he resides at 308 San Gabriel Drive, Rochester, NY 14610; that he is the President of the Rochester Zen Center, the corporation described in and which executed the above instrument; that he knows the seal of said corporation; that the seal affixed to said instrument is such corporate seal; that it was so affixed by order of the Board of Trust-ees of said corporation, and that he signed his name thereto by like order.

In Witness Whereof, I have hereunto set my hand and affixed my official seal.

Colleen O’BrienTreasurer, Rochester Zen Center

State of New York )) ss.

County of Monroe )

On the day of May in the year 2016, before me personally came Colleen O’Brien, to me known, who, being by me duly sworn, did depose and say that she resides at 100 7th Street, Apartment 1009, Pittsburgh, PA 15222; that she is the Treasurer of the Rochester Zen Center, the corporation de-scribed in and which executed the above instrument; that she knows the seal of said corporation; that the seal affixed to said instrument is such corporate seal; that it was so affixed by order of the Board of Trustees of said corporation, and that she signed her name thereto by like order.

In Witness Whereof, I have hereunto set my hand and affixed my official seal.

A10 of 10


Rochester Zen CenterA Buddhist Community

Financial ReportFirst Quarter 2016

B1 of 12


Appendix B

ROCHESTER ZEN CENTERSUMMARY OF FIRST QUARTER 2016 FINANCIAL RESULTS

As of 3/31/16 as % of As of 3/31/15 as % ofMarch 31, 2016 2016 Budget March 31, 2015 2015 Budget

Year-to-Date Operating Revenue $111,934 27% $84,705 21%Year-to Date Operating Expenses $113,539 23% $123,432 26%

YTD Revenue Less Expenses ($1,605) ($38,727)YTD Operating Draw from Investments (5%) $15,597 $14,885

YTD Net Operating Surplus (Loss) $13,992 ($23,842)

Membership Contributions $45,141 25% $43,483 24%

YTD Investment Gain (Loss) $11,306 $36,324YTD Operating Draw from Investments (5%) ($15,597) ($14,885)

YTD Net Investment Gain (Loss) ($4,291) $21,439YTD Legacies and Special Donations $0 $0

YTD Total Investment Fund Change ($4,291) $21,439

First Quarter 2016 First Quarter 2015

B2 of 12


ROCHESTER ZEN CENTER BALANCE SHEET – March 31, 2016

Operating Fund Investment Fund Held for Others Realty and Art Total(Carried at Cost)

ASSETSCURRENT ASSETSCash & Money Market 58,297.71 163,075.89 266,151.11 0.00 487,524.71Inventories 5,126.27 0.00 0.00 0.00 5,126.27Accounts Receivable 27,607.59 0.00 0.00 0.00 27,607.59Prepaid Expenses 24,005.08 0.00 0.00 0.00 24,005.08Earmarked Donations (Contra) (21,000.19) 0.00 0.00 0.00 (21,000.19)

Total Current Assets 94,036.46 163,075.89 266,151.11 0.00 523,263.46

NON-CURRENT ASSETSNon-Equity Investments (At Book) 0.00 198,274.35 0.00 0.00 198,274.35Equity Investments (At Market) 0.00 808,589.00 0.00 0.00 808,589.00Mortgage Loans Outstanding 0.00 75,353.11 0.00 0.00 75,353.11Depreciable Fixed Assets (Net) 251,966.91 0.00 0.00 0.00 251,966.91Buildings & Land (At Cost) 0.00 0.00 0.00 5,366,162.27 5,366,162.27Buddhist Art & Implements (At Cost) 0.00 0.00 0.00 118,419.07 118,419.07

Total Non-Current Assets 251,966.91 1,082,216.46 0.00 5,484,581.34 6,818,764.71

TOTAL ASSETS 346,003.37 1,245,292.35 266,151.11 5,484,581.34 7,342,028.17

LIABILITIES & EQUITYCURRENT LIABILITIESTaxes, Medicare, SS Payable 2,902.75 0.00 0.00 0.00 2,902.75Prepaid Income 500.00 0.00 0.00 0.00 500.00Other Current Liabilities 3,863.00 0.00 0.00 0.00 3,863.00

Total Current Liabilities 7,265.75 0.00 0.00 0.00 7,265.75

LONG-TERM LIABILITIESAuckland Zen Centre Fund 0.00 0.00 893.55 0.00 893.55Louisville Zen Center Fund 0.00 0.00 250,116.70 0.00 250,116.70Abbot's Scholarship Fund 0.00 0.00 15,140.86 0.00 15,140.86

Total Long-Term Liabilities 0.00 0.00 266,151.11 0.00 266,151.11

EQUITY»»Year-to-Date Revenues 111,934.17 11,305.50 0.00 0.00 123,239.67»»(Less Year-to-Date Expenses) 113,538.76 0.00 0.00 0.00 113,538.76

»YTD Revenues Less Expenses (1,604.59) 11,305.50 0.00 0.00 9,700.91»YTD Investment Draw (5% per annum) 15,596.61 (15,596.61) 0.00 0.00 0.00

Year-to-Date Net Surplus (Loss) 13,992.02 (4,291.11) 0.00 0.00 9,700.91Previous Year-End Fund Balances 324,745.60 1,249,583.46 0.00 5,484,581.34 7,058,910.40

Total Equity (Current Fund Balances) 338,737.62 1,245,292.35 0.00 5,484,581.34 7,068,611.31

TOTAL LIABILITIES & EQUITY 346,003.37 1,245,292.35 266,151.11 5,484,581.34 7,342,028.17

*Adjusted to consolidate all Investment Fund money market & cash into single account

B3 of 12


ROCHESTER ZEN CENTERIncome and Expense Statement for the Quarter Ended March 31, 2016


GENERAL OPERATING FUND - INCOME ACCOUNTSNet Item Sales Income $97 $1,000 10% $336Net Special Events Income ($5,548) $0 $0

40143G Royalty Income $0 $7,000 0% $040150G Zen Bow Income $40 $500 8% $11040151G Membership Contributions $45,141 $184,000 25% $43,4834C151G CM Operating Donations $171 $40,000 0% $14040152G Workshop Income $3,973 $14,000 28% $4,49040153G Training Program Income $553 $5,000 11% $8834C153G CM Training Program Income $0 $100 0% $4540159G Buddha Hall Rental Income $3,471 $13,700 25% $3,4474C159G Net CM Rental Income $41,143 $69,000 60% $16,38640160/2G Misc. Income & Contributions $2,832 $12,500 23% $2,6204C160G CM Miscellaneous Income $0 $200 0% $040161G Sesshin Income $20,062 $63,000 32% $12,766

Total Operating Revenue $111,934 $410,000 27% $84,705

GENERAL OPERATING FUND - EXPENSE ACCOUNTS60170G Charity Expenses $0 $500 0% $060171G Zen Bow Expenses $2,221 $6,000 37% $060172G Teaching Expenses $418 $5,500 8% $1176C172G CM Teaching Expenses $0 $200 0% $1860175G Medical & Health Insurance $14,160 $77,100 18% $21,0526C175G CM Medical & Health Insurance $3,778 $27,500 14% $6,19260176G Staff Salary Expense $17,203 $63,400 27% $16,1526C176G CM Staff Salary Expense $2,541 $15,100 17% $2,96560177G Kitchen Expenses $10,361 $43,000 24% $10,8476C177G CM Kitchen Expenses $2,253 $10,500 21% $2,80260178G Housekeeping Expenses $1,126 $5,500 20% $1,0426C178G CM Housekeeping Expenses $487 $2,300 21% $64260179G To Staff Departure Fund $5,990 $23,300 26% $4,8806C179G CM Staff Departure Fund $1,331 $5,300 25% $1,33160180G Misc Administrative Expenses $422 $1,500 28% $3886C180G CM Misc Administrative Expense $0 $100 0% $060181G Office Expenses $1,558 $4,400 35% $1,2476C181G CM Office Expenses $1,023 $500 205% $060182G Telecommunications Expenses $1,543 $4,900 31% $1,3826C182G CM Telecommunications Expenses $1,061 $4,000 27% $1,00460183G Gas & Electricity Expenses $2,457 $8,900 28% $3,9446C183G CM Utility Expenses $3,637 $14,600 25% $4,35460184G Repair & Maintenance Expenses $2,564 $19,000 13% $4,4696C184G CM Rep & Maintenance Expenses $4,812 $22,800 21% $5,83260186G Insurance Expenses $9,599 $39,200 24% $9,8926C186G CM Insurance Expenses $5,767 $23,100 25% $5,82260187G Fundraising & Advertising Exp. $200 $1,500 13% $20060188G Garden & Grounds Expenses $0 $2,700 0% $466C188G CM Garden & Grounds Expenses $632 $5,500 11% $28460189G Library Expenses $19 $300 6% $2260190G Automobile Expenses $2,036 $7,800 26% $1,2766C190G CM Automobile Expenses $867 $4,200 21% $1,56660191G Taxes & Municipal Fees $2,651 $6,700 40% $2,7326C191G CM Tax & User Fee Expenses $1,933 $4,800 40% $1,82760192G Computer Expenses $905 $3,000 30% $1,13360193G Banking, PayPal & Crdt Crd Fees $153 $500 31% $113


B4 of 12


ROCHESTER ZEN CENTERIncome and Expense Statement for the Quarter Ended March 31, 2016


6C192G CM Computer Expenses ($20) $500 -4% $28260300G Bad Debt Expense $0 $0 $10060389G Depreciation Expense $5,505 $23,700 23% $5,2596C389G CM Depreciation Expense $2,345 $9,500 25% $2,26860500G Contingency (Budget Use Only) $5,000

Total Operating Expenses $113,539 $503,900 23% $123,485

Operating Revenue Less Expenses ($1,605) ($93,900) ($38,780)40168G Operating Draw from Investments $15,597 $61,400 25% $14,885

Total Net Operating Surplus (Loss) $13,992 ($32,500) -43% ($23,895)

Extraordinary Income & Expenses $0 $0

CAPITAL EXPENDITURES15000G Furniture and Fixtures $0 $015100G Equipment and Computers $2,710 $015200G Motor Vehicles $0 $0

Non-CM Capital Expenditures $2,710 $40,000 7% $0

1C500G CM Capital Expenditures $1,787 $10,000 18% $0

Total Capital Expenditures $4,497 $50,000 9% $0

INVESTMENT FUND40167I ML Equity YTD Gain (Loss) $9,702 $34,77740168I Interest Income (IF) $1,604 $1,54640170I Other Income (IF) $0 $0

Gross Investment Income $11,306 $36,324

60168I Operating Draw from Investments ($15,597) ($14,885)Investment Income Less Draw ($4,291) $21,439

40155I Legacies & Special Donations $0 $0

Total Net Investment Fund Gain (Loss) ($4,291) $21,439


B5 of 12


ROCHESTER ZEN CENTERPast-Year Comparison – March 31, 2016

31-Mar-16 Average 31-Mar-15 31-Mar-14 31-Mar-13 31-Mar-12 31-Mar-112011-2015

GENERAL OPERATING FUND – INCOMENet Item Sales Income 97 303 336 221 159 421 377Net Special Events Income (5,548) 46 0 0 0 231 0

40143G Royalty Income 0 0 0 0 0 0 040150G Zen Bow Income 40 156 110 40 177 392 6040151G Membership Contributions 45,141 43,303 43,483 46,445 42,565 42,619 41,4024C151G CM Operating Donations 171 66 140 65 50 25 4940152G Workshop Income 3,973 4,535 4,490 3,640 4,395 5,149 5,00040153G Training Program Income 553 1,379 883 1,713 1,304 1,220 1,7754C153G CM Training Program Income 0 9 45 0 0 0 040159G Buddha Hall Rental Income 3,471 3,322 3,447 3,396 3,336 3,240 3,192

Net CM Rental Income 41,143 7,749 16,386 12,273 8,332 798 95640160/2G Misc. Income & Contributions 2,832 2,765 2,620 2,674 3,011 3,511 2,0094C160G CM Miscellaneous Income 0 0 0 0 0 0 040161G Sesshin Income 20,062 13,492 12,766 12,530 15,404 12,379 14,380

Total YTD Operating Income 111,934 77,208 84,705 82,996 78,733 69,985 69,620

GENERAL OPERATING FUND – EXPENSES60170G Charity Expenses 0 0 0 0 0 0 060171G Zen Bow Expenses 2,221 1,759 0 2,231 1,825 1,429 3,30860172G Teaching Expenses 418 890 117 956 435 2,800 1396C172G CM Teaching Expenses 0 34 18 0 0 153 060175G Medical & Health Insurance 14,160 18,235 21,052 17,280 24,896 12,388 15,5576C175G CM Medical & Health Insurance 3,778 3,835 6,192 4,741 2,562 3,480 2,19960176G Staff Salary Expense 17,203 14,235 16,152 14,425 15,357 11,902 13,3406C176G CM Staff Salary Expense 2,541 2,638 2,965 3,379 2,360 2,360 2,12760177G Kitchen Expenses 10,361 10,682 10,847 11,806 12,721 10,668 7,3676C177G CM Kitchen Expenses 2,253 2,155 2,749 1,830 2,355 1,592 2,24860178G Housekeeping Expenses 1,126 1,179 1,042 840 1,135 1,984 8936C178G CM Housekeeping Expenses 487 508 642 492 510 555 34160179G To Staff Departure Fund 5,990 4,703 4,880 4,880 6,655 2,995 4,1046C179G CM Staff Departure Fund 1,331 932 1,331 1,331 0 1,331 66560180G Misc Administrative Expenses 422 240 388 179 55 332 2456C180G CM Misc Administrative Expense 0 11 0 0 55 0 060181G Office Expenses 1,558 1,671 1,247 1,924 1,169 2,069 1,9466C181G CM Office Expenses 1,023 42 0 30 14 137 3060182G Telecommunications Expenses 1,543 1,415 1,382 1,220 2,068 1,184 1,2206C182G CM Telecommunications Expenses 1,061 1,005 1,004 1,411 755 925 92960183G Gas & Electricity Expenses 2,457 4,300 3,944 5,167 3,947 2,808 5,6336C183G CM Utility Expenses 3,637 4,792 4,354 5,811 4,346 3,656 5,79360184G Repair & Maintenance Expenses 2,564 5,269 4,469 2,135 3,418 3,769 12,5546C184G CM Rep & Maintenance Expenses 4,812 4,858 5,832 1,641 4,813 5,643 6,36160186G Insurance Expenses 9,599 8,430 9,892 8,039 7,725 8,649 7,8476C186G CM Insurance Expenses 5,767 4,822 5,822 4,727 4,527 5,133 3,90360187G Fundraising & Advertising Exp. 200 350 200 230 434 888 060188G Garden & Grounds Expenses 0 422 46 852 0 267 9446C188G CM Garden & Grounds Expenses 632 211 284 0 406 234 13260189G Library Expenses 19 12 22 0 40 0 060190G Automobile Expenses 2,036 3,569 1,276 937 4,243 7,516 3,8756C190G CM Automobile Expenses 867 831 1,566 901 367 666 65460191G Taxes & Municipal Fees 2,651 2,663 2,732 2,659 2,640 2,628 2,6576C191G CM Tax & User Fee Expenses 1,933 1,620 1,827 1,756 1,696 1,532 1,28960192G Computer Expenses 905 984 1,133 1,003 1,125 893 7676C192G CM Computer Expenses (20) 136 282 0 396 0 060193G Banking, PayPal & Crdt Crd Fees 153 113 11360300G Bad Debt Expense 0 20 100 0 0 0 060389G Depreciation Expense 5,505 4,512 5,259 4,891 4,889 3,910 3,6126C389G CM Depreciation Expense 2,345 2,079 2,268 1,931 2,000 2,234 1,959

Total YTD Operating Expenses 113,539 116,072 123,432 111,636 121,941 108,712 114,639

YTD Operating Income Less Expenses (1,605) (38,864) (38,727) (28,640) (43,208) (38,727) (45,019)40168G Operating Draw from Investments 15,597 13,509 14,885 14,096 13,416 12,726 12,422

Total Net Operating Surplus (Loss) 13,992 (25,355) (23,842) (14,544) (29,792) (26,001) (32,597)

Extraordinary Income & Expenses 0 0 0 0 0 0 0


B6 of 12


ROCHESTER ZEN CENTERPast-Year Comparison – March 31, 2016

31-Mar-16 Average 31-Mar-15 31-Mar-14 31-Mar-13 31-Mar-12 31-Mar-112011-2015

CAPITAL EXPENDITURES15000G Furniture and Fixtures 0 297 0 0 0 870 61715100G Equipment and Computers 2,710 488 0 953 0 0 1,48815200G Motor Vehicles 0 0 0 0 0 0 01C500G CM Capital Expenditures 1,787 2,985 0 1,229 0 13,697 0

Total YTD Capital Expenditures 4,497 3,771 0 2,182 0 14,567 2,106

INVESTMENT FUND40167I ML Equity YTD Gain (Loss) 9,702 39,240 34,777 4,817 36,233 92,051 28,32040168I Interest Income (IF) 1,604 1,451 1,546 1,668 1,659 1,982 40040170I Other Income (IF) 0 14 0 0 14 58 040181I W&R YTD Gain (Loss) 0 40 0 0 0 73 129

Gross YTD Investment Fund Income 11,306 40,746 36,324 6,486 37,906 94,165 28,849

60168I Operating Draw from Investments (15,597) (13,509) (14,885) (14,096) (13,416) (12,726) (12,422)

Net Investment Fund Gain (Loss) (4,291) 27,237 21,439 (7,610) 24,490 81,439 16,427

40155I Legacies and Special Donations 0 0 0 0 0 0 0

Total YTD Investment Fund Change (4,291) 27,237 21,439 (7,610) 24,490 81,439 16,427


B7 of 12


-$200,000

$0

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

Merrill Lynch Equity Account

Total Cost Basis Current Mkt Value Gain or Loss

B8 of 12


ROCHESTER ZEN CENTER INVESTMENT FUND – March 31, 2016

Account Instrument Market Cost Basis Gain (Loss) Annual Return Est. AnnualValue on Basis Fixed Income

Equity Investments* At Market14052I Merrill Lynch Equities Account** $808,589 $808,589 $175,768 $632,821

IF Equities $808,589 65% $808,589 $175,768 $632,821

Cash & Money Market Current Int Rate10006I IF Share of Money Market Funds & Cash** $163,076 $163,076 $163,076 0.09% $147

IF Cash & Money Market $163,076 13% $163,076 $163,076 0.09% $147

Fixed-Income Investments Cost Basis Crrnt Rtrn on Basis13200I Merrill Lynch Fixed-Income Account** $198,274 $191,976 $198,274 ($6,298) 4.02% $7,978

Total Fixed-Income Investments $198,274 16% $191,976 $198,274 ($6,298) 4.02% $7,978

Loans Outstanding Original Loan Rate14100I Zengården Mtg Loan (variable %) 3/31/25 $68,453 $135,637 2.92% $2,28314106I Mdsn ZC Mtg Loan 5.08% 7/31/18 $6,901 $35,739 5.08% $285

Total Loans $75,353 6% $171,376 $2,568

Investment Fund Total $1,245,292 100% $10,693

* Donated equities that do not meet the Center's ethical investment criteria must be sold by the Center's Finance Committee within one year**Adjusted to report all Investment Fund money market & cash as residing in account 10006

As Carried on Balance Sheet

B9 of 12


Abbot's Scholarship FundSummary for Fourth Quarter 2015 and First Quarter 2016

Beginning balance 10/1/15 15,944.57

Contributions to Fund 2,462.91Interest income 8.38Total fund income 2,471.29 2,471.29

Training fees 0.00Sesshin fees 3,275.00Total fund disbursements 3,275.00 (3,275.00)

Ending balance 3/31/16 15,140.86

B10 of 12


Auckland Zen Centre FundSummary for Fourth Quarter 2015 and First Quarter 2016

Beginning balance 10/1/15 43.38

Contributions to Fund 850.00Interest income 0.17Total fund income 850.17 850.17

Total fund disbursements 0.00 0.00

Ending balance 3/31/16 893.55

B11 of 12


Louisville Zen Center FundSummary for Fourth Quarter 2015 and First Quarter 2016

Beginning balance 10/1/15 0.00

Contributions to Fund 250,050.00Interest income 66.70Total fund income 250,116.70 250,116.70

Total fund disbursements 0.00 0.00

Ending balance 3/31/16 250,116.70

B12 of 12


Special Events Committee Report – May 2016

With increasing time and energy needed to focus on planning the 50th anniversary celebration, the Special Events Committee has not pursued the coordination of any public events since the last Trustees’ meeting. Below are some highlights on the plans for the 50th anniversary com-memorative weekend celebration (July 1-3) and the Jon Kabat-Zinn public lecture (October 15).

Commemorative Weekend Celebration highlights:

• The RZC website provides a snapshot of the weekend’s schedule and activities atwww.rzc.org/commemorative-weekend/. As of May 5, as many as 311 guests have signedup for the events on Saturday, July 2, at Arnold Park and nearly 350 for the Sangha picnic onSunday, July 3, at Chapin Mill. Large tents have been rented for both locations in the eventof rain and/or hot sun.

• Our 50th anniversary celebration was advertised in the spring issues of BuddhaDharma andTricycle.

• The task forces involved in planning the weekend activities are in the process of workingthrough the logistics for accommodating the large number of participants, including infor-mational signage, transportation between Arnold Park and Chapin Mill, and security needs.Among the most recent developments are the addition of an informal reception for “oldtimers” (specifically members from the Center’s first twenty years) on the evening of Friday,July 1 (hosted by Milda Vaivada at the home of John and Chris Pulleyn), a procession ofteachers led by Roshi on Saturday, July 2 (possibly with live-streamed video), and plans foractivities that encourage interaction between older and newer Sangha members (e.g., anRZC history trivia game and a display of post-sesshin photos that invites guests to jot downdates and names of people).

• A historical timeline of the Center’s history will be on display along with some memorabilia.The timeline research will also be used to shape the content of a special anniversary ZenBow, which will be designed by Mark Argetsinger, and of the documentary film production.

• Each guest will receive a special gift designed by Richard Wehrman, a 3.5” x 4.5” folderbound in starched linen book cloth with a photograph of the Arnold Park zendo altar on theright side and the Four Vows on the left side (suitable for placement on a home altar). Therewill also be RZC merchandise available for purchase – T-shirts and tea cups with the Center’s logo.

• The budget estimate has been raised to nearly $34,000, mostly due to the increased cater-ing costs to accommodate the large number of attendees. As reported previously by ChrisPulleyn, we have received some unsolicited donations to support the event, and the JonKabat-Zinn lecture is likely to recoup a significant portion (if not all) of the expenses for theJuly 1-3 celebration.

C1 of 2

Minutes, Bard of Trustees Meeting, May 14-15, 2016

Appendix C

https://www.rzc.org/commemorative-weekend/

Jon Kabat-Zinn Lecture highlights:

• A description of the lecture is available on the RZC website at www.rzc.org/50th-anniversary-lecture. Additional information will be added in the months ahead, including parking options.

• Books will be sold before and after the event by Barnes and Noble. Dr. Kabat-Zinn will do a book signing immediately after his lecture.

• Tickets for the lecture went on sale on EventBrite in early March. Although the event has not been widely promoted yet, the $100 ticket that includes the pre-lecture reception with Dr. Kabat-Zinn has already sold out. The range of ticket prices is described at www.eventbrite.com/e/rochester-zen-center-50th-anniversary-lecture-jon-kabat-zinn-registration-tickets-22504098364?aff=es2.

• An informational flyer about the event was distributed by Dr. Michael Krasner at a mindful-ness conference for healthcare professionals in Buffalo in early March. Additional publicity will be planned by the Development and Outreach Committee to target both Rochester and the Western New York region, including but not limited to networks of healthcare profes-sionals. Pre-lecture interviews with local media such as Evan Dawson’s Connections and an advertisement in Rochester City Newspaper will be part of the event publicity.

• The task force working on the event recently toured Hochstein Performance Hall with the stage manager and will continue to work on the planning during the summer months.

—Donna Kowal

C2 of 2

Minutes, Bard of Trustees Meeting, May 14-15, 2016

http://www.rzc.org/50th-anniversary-lecture

http://www.rzc.org/50th-anniversary-lecture

http://www.eventbrite.com/e/rochester-zen-center-50th-anniversary-lecture-jon-kabat-zinn-registration-tickets-22504098364?aff=es2

http://www.eventbrite.com/e/rochester-zen-center-50th-anniversary-lecture-jon-kabat-zinn-registration-tickets-22504098364?aff=es2

Report of Facilities and Sustainable Operations Committee – May 2016

Committee members: Tom Kowal (chair), Jeanette Prince-Cherry, Wayman Kubicka, John Pulleyn, Bill Lindenfelser, Devin Wiesner, Josh Kneer

Since the fall Trustees’ meeting, when this Committee was directed to oversee the planning for the new house at Chapin Mill, we have only needed to meet in person once (for reasons explained in the separate House Planning Update); however there have been quite a few e-mail exchanges to maintain contact and suggest different ideas to possibly incorporate into the proposed house.

Much of the work to be done both at Arnold Park and at Chapin Mill will be dictated by priorities for the planning of our 50th anniversary celebrations.

This year the final section of slate roof on 5 Arnold Park should be completed, however the Committee agreed that we could hold off on replacing the slate on the sides of the dormers on the south face of the roof.

The cupola on the Buddha Hall was not replaced with the rest of the roof last year, because the cupola still has the original slate, and the decorative dormers are in rough shape and will need to be replaced or repaired. In order to consider replacing the slate with the same asphalt shingles that were used on the main roof, we needed to seek permission from the City of Rochester Preservation Board. Josh attended the hearing last month, and we were denied permission to use the same asphalt shingles, because the Board thought that the ridge-cap pieces that are needed for the corners would not look appropriate. A quote from Cook’s Construction and Restoration to replace the slate on the cupola is about $6,000. This does not include replacing the small decorative dormers, which we could do ourselves in the shop and give to the roofer for install. However, if the Board doesn’t want to pay for the repairs right away, the Committee recommends holding off on the work while we continue to monitor the cupola for leaks and falling slates. We could look into appealing to the Preservation Board to use asphalt shingles, if we present a more attractive method of finishing the corners.

We continue to discuss security for Chapin Mill and have implemented some new measures, but are still debating the possibilities of security cameras and their potential effectiveness.

We continue to track changing solar industry trends to decide if it would make sense for us to install a solar array on our property. Prices continue to fall, but without any tax incentives (due to our tax-exempt status), it still doesn’t appear to make sense for us.

Josh is reassessing our auto fleet to determine if we can reduce the number of cars, because most of the time we don’t need all of them and a couple (Subaru Outback and Honda Civic) rarely get used, which causes them to deteriorate faster. The Committee recommends selling both of them, and for sesshin or special occasions when we do need the added capacity, we can look into other solutions, such as recruiting Sangha members or renting.

—Tom Kowal

Appendix D


Chapin Mill Rental Program Report – May

In we are ren ng to eleven different groups with a total of days currently commi ed. We had two cancella ons, the University of California San Diego (UCSD) cancelled their ‐day Mindfulness Based Stress Reduc on set for July, and Sa panna Insight Medita on Toronto (SIMT) canceled their April retreat due to low enrollment. We were unable to host Michael Stone’s group because of the th Anniversary. June through October is typically the preferred me for most rental groups, and Roshi and John have been extremely flexible with RZC

scheduling.

We con nue to respond to all inquiries about rentals and have experimented with a couple of one‐day retreats using part of the building at a reduced fee. In April, Kadi Sprengle, clinical psychologist and RZC member, held a one day retreat for PTSD survivors. We will also host Esther Gokhale and seven of her teachers in July. Esther will be offering a ‐hour intensive at Arnold Park on Friday, July , using her teachers as assistants.

For the year‐to‐date income and budget figures, please refer to the Chapin Mill budget spreadsheet. Our current daily rental rate is set at $ , for . The RZC member rate is $ , this year. The Rental Commi ee allows for some flexibility in adjus ng rates for long‐me returning renters, with the goal of gradually increasing them to the rates set for new

renters. The exchange rate is unfavorable for Canadians, so we have kept a lower rate for a long‐me returning group from Canada. Addi onal income comes from linen rentals (per‐person

charge of $ ) and sound system rental of $ /day. The Commi ee will meet before the next Trustees’ Mee ng to review rates and make recommenda ons. Current Commi ee members are Kit Miller, Andy Stern and Eryl Kubicka.

The following groups have rented with us for five years, and plan to con nue into :

Sa panna Insight Medita on Toronto led by Jim Bedard and Randy Baker: Their scheduleis one ‐day retreat and two ‐day retreats. They leave the Center in perfect condi on,which allows for close scheduling of another group.

University of Rochester Mindfulness in Medical Educa on retreats: Mick Krasner and RonEpstein lead these. This year they have one ‐day retreat, and one ‐day. They havescheduled two more retreats for .

University of California at San Diego: Mindfulness Center: Mindfulness Based StressReduc on retreats directed by Steve Hickman. This year have they two retreatsscheduled, and they cancelled one. Three are scheduled for .

‐day Heartwork Ins tute retreat led by Dale Goldstein, RZC member.

Other Returning Groups:

Mankind Project: Zen retreat led by Doshin Michael Nelson Roshi. days.

Transcendental Medita on, TM: led by Larry Pardo. They added a ‐day retreat in Apriland a second in November.

Rochester Gay Men’s Chorus: Unable to accommodate this year due to our schedule.

E1 of 2


Appendix E

Michael Stone Teaching: Unable to schedule his usual ‐day retreat over July th, but he will come as usual over New Year’s for days.

Addi ons

Mary Aman Yoga: days in May.

Whole Nine Wellness: days in July

Maimoona and Shiva Ramaswamy: Stateside celebra on of the marriage of their daughter, or days.

We are currently scheduled for days in .

Notes:

1. Orange Glory caters for Physician, TM and University groups. Gretchen Targee cooks for SIMT, Mankind Project and Centre of Gravity. Other groups bring their own cooks. Groups make independent financial arrangements with caterers.

2. The cost of transporta on from the Rochester and Buffalo airports to and from Chapin Mill con nues to be a significant financial considera on for groups. Some arrange for a shu le service and require par cipants to use Rochester Airport. Others arrange a taxi service from either Buffalo or Rochester. A current one‐way trip by taxi is $ plus ps from Rochester, and $ plus ps from Buffalo. We keep this expense in mind when establishing daily rates. Others drive here or rent a car.

3. The Japanese screen damage that occurred during a rental in October, , is wai ng for an appraisal of the screen’s value before proceeding with a repair to be done by a restorer based in Buffalo. The projected cost is about $ . We kept the $ security deposit, and may charge the group for the remaining amount.

4. Comments from guests are very favorable concerning the building and the surroundings and the experience of Chapin Mill. People frequently say they are “blown away” by the general beauty of the building and the quiet. Personal transforma ons in many par cipants are observable over the days spent here!

Respec ully submi ed,

Eryl Kubicka

E2 of 2


Chapin Mill Report – May 2016

This report presents information about the work we accomplished at Chapin Mill during this past six‐month period, some of the problems we faced, and significant expenditures that we made.

We experienced one major power outage caused by a break in the 13,000 volt underground electrical service line near the road leading to the Retreat Center, in close proximity to the little shrine on the left that contains a small black‐and‐white picture of Kapleau‐roshi, Ralph Chapin, and Bodhin‐roshi. Fortunately, our backup power generator worked perfectly, so there really was no break in our cooking or work for the couple of days it took National Grid to make the repair. A number of National Grid repairman worked on this repair using some heavy equipment for one day at least. There was no charge to us.

Another fairly significant problem was a water leak that developed in the warm‐air heating unit that serves the main entrance area of the Retreat Center. This happened at a time when Arctic Refrigeration of Batavia was doing some repair work in the east boiler room, but it had nothing to do with their work. It did mean however that we discovered the leak very early and were able to turn off the water in a timely manner. If that leak had occurred when the building was unoccupied for a significant period, we would have experienced some significant damage in the area below the main stairway in the basement.

We have replaced that defective unit with one that performs significantly better, and we also provided for quick access to cut‐off valves.

We also needed to call in Arctic Refrigeration to repair a leak in one of the hot water system control panels serving the northeast basement, as well as have Arctic install a new rinse‐water heater for the dishwasher.

We completed work on the soaking baths leak problem. The solution turned out to be a new high‐tech deck coating (that we used on the courtyard deck last year) in combination with an advanced nanoparticle sealing fluid obtained through Gerardo‐sensei in Mexico.

Perhaps two or three years ago now we had to replace a large air compressor necessary to serve our water system. This spring we undertook to repair the old compressor, so that we have it as an emergency compressor if or when the one presently in service fails. This will ultimately save us more than chump change!

Both for the service of the rental program and in preparation for the 50th anniversary celebration we purchased two new printers. One is an Epson scanner/printer for the monitors’ quarters The other is a Brother LaserJet printer for the kitchen office.

We also purchased two refurbished high‐quality Dell laptops, one of which now serves Eryl, who had used her personally‐purchased computer for over 8 years. The other serves Wayman occasionally, and lives in the monitors’ quarters. Purchased from Batavia Computer, with whom we have a very warm relationship, one cost $400 and the other $300, and they both boast Intel CORE i7 processors.

At the beginning of winter, we carefully covered all of the windows in the second floor of the Mill House with transparent plastic. Andris Chapin reported that she was able to set the house thermostat at 60° rather than at 66°, as she formerly considered necessary to heat her apartment.

F1 of 2


Appendix F

We also purchased two new attic ventilation fans for the Retreat Center, because of a serious weather phenomenon that caused significant ice‐damming leakage in the Piano Room ceiling and window woodwork during the winter of 2014‐15. If it’s very cold outside, and there is a large amount of snow buildup on the roof of the Retreat Center, the heating ductwork in the attic above the Piano Room and the kitchen can cause significant melting just above the roofing material. The result is ice‐damming leakage, even despite the three layers of ice‐and‐water shield beneath the new roofing shingles. The answer is evacuating the warm air from the attic, keeping it cool enough so that there will be no melting just above the shingles. These fans will be installed before next winter, and will be used only when winter conditions require them.

This spring we made a major repair to the kitchen ceiling, redoing the joints in the vaulted area and repainting. It had become ragged looking, with much of the paper tape showing. Now it looks completely adequate for the 50th anniversary celebration. Our thanks to former trainee David Musser.

A few weeks ago we re‐installed the irrigation pump and large filter located near the outer wall of the swimming area. This pond‐source water system serves all of the irrigation needs of Chapin Mill, including the front of the Retreat Center, the Retreat Center courtyard, the Kapleau‐roshi grave site, the flower garden in front of the Farmhouse, and the whole vegetable garden.

We completed work joining one of the two telephone lines of the emergency fire‐alarm system with the wired telephone line that serves Andris Chapin’s quarters in the Mill House. Our electrician tells us that the fire‐alarm system was not designed to use our internet‐based telephone connection, and that we are much safer now with one hardwired telephone line, in addition to the Time Warner internet telephone connection.

Just last week we took the red Ford pickup truck to our favorite mechanic in Batavia, and at a cost of about $1,200 replaced all four shock absorbers with new heavy‐duty shocks, replaced one of the main exhaust manifolds, did a yearly synthetic oil change, and resolved the problem of brakes not releasing properly. The required yearly New York motor‐vehicle inspection was also completed. Though the truck is 17 years old, it has less than 37,000 miles on it, uses no oil, and should give us another five years of service at least.

Finally, it’s worth mentioning that former trainee Dan Esler came back this spring to do some serious pruning in our old orchard behind the Farm House, and to assist with getting a vegetable garden –somewhat less ambitious than last year’s – going this spring. Our Chapin‐Mill‐stationed trainee Gayle Alexander is tending the vegetable garden now and last week did a fine job of beautifying the garden in front of the Farm House.

Respectfully submitted,

Wayman Kubicka

May 10, 2016

F2 of 2


Chapin Mill Columbarium Task Force Report – May 2016

Members: Wayman Kubicka, Eryl Kubicka, Tom Kowal, Chris Pulleyn

Approval from the Town of Stafford for the columbarium was received on October 9, 2014. In 2015, the Task Force also received suggestions and drawings from Eric Higbee, landscape architect and Rochester Zen Center member. Eric is very open to participating in further planning.

Stone walls are proposed as a way of building terraces, so last fall three of the four members of the Task Force visited the stone wall installations at the home of Andy Stern and his wife, Melissa McGrain. Melissa offered to ask Chuck Eblacker, who created the walls in Andy’s and Melissa’s gardens, to come out with her to look at the columbarium site to explore possible options. Melissa suggested that Chuck might be able to offer a master class in wall building, as he did for the Harley School, so that we could do the work ourselves. The class would be open to the public, and this would fund Chuck’s time and effort. The visit is confirmed and in process, waiting for a convenient date this month for Chuck and Melissa to visit Chapin Mill. After the visit the Task Force will review Chuck’s suggestions. We will also explore the cost of stone and of Chuck’s doing some of the work, in order to have some idea of budget needs.

After this visit the Task Force will meet to review design elements and make suggestions for next steps. The 50th anniversary offers a potentially great opportunity to raise funds for the project, so at minimum the Task Force will develop a planning outline to show visitors on July 3rd.

—Eryl Kubicka

Appendix G

Workplace Safety Committee Report – May 2016

Members: Eryl Kubicka (Chair); Wayman Kubicka (CM); Josh Kneer (AP); John Pulleyn (AP)

ARNOLD PARK

a) Safety measures implemented: New first aid kits purchased for Arnold Park, one for the shop and one that was placed by the AED. They are better stocked (tourniquets, quik‐clot) than the previous ones, and they are only to be used in emergencies so that everything for an emergency is available when needed.

b) Supervisor and several staff have been CPR/First Aid certified.

c) Incident reports: There is a report pending for a ground‐floor ladder collapse at Arnold Park that occurred during take‐down of a two‐ladder‐with‐plank structure. No injuries were reported, but further training for the relevant individual is required. Following this incident, the work supervisor will be very clear about ladder instruction for all users. He will also evaluate the potential danger of a job based on the demonstrated reliability and skills of the user.

d) No new plans for training or equipment this year, other than ongoing training for new trainees or employees.

CHAPIN MILL

a) The pump for the irrigation system has been moved from the pond edge to the barn. This pump is GFI protected, but is less accessible in the new location.

b) Safety strips on the bridge will be reapplied this month.

c) An emergency landline phone extension was installed on the second floor of the Mill House. (Andris’ apartment is locked when she is not here, so access to a phone was not available. Andris requested this line as a safety measure.)

d) A new fence was installed on the path to the Mill House for security in winter and also to prevent children from easily approaching the edge of the stream.

e) A safety discharge hose from the rinse water heater that was installed last year to prevent scalding water discharging onto the counter and floor proved its worth twice. A new heater has been installed, but the hose is there in case there is a future failure.

f) Three large cherry trees that were partially rotten (along the road by Max Mason’s house) were cut down in April at no cost to the Center as part of the Seven Springs Country Club re‐forestation project.

g) Chapin Mill staff will do CPR/First Aid training in 2016. Two staff members are already certified in CPR and use of AEDs. There is an Epi‐pen for anaphylactic shock treatment. First aid kits for the barn will be purchased this month.

h) No incident reports since last trustees meeting.

—Eryl Kubicka

Appendix H

Sangha Engagement Committee Report – May 2016

Background

In the summer of 2011, a survey was taken to gauge the interest of Sangha members in participating in and leading various group activities. The response to the survey was very strong: 136 responses were received. The results of this and subsequent surveys informed the mandate of the Sangha Engagement Committee.

The mission of the Sangha Engagement Committee is to enhance the membership experience of the Sangha. The Committee does this through programs that enrich, and add dimension to, practice “off the mat.” We believe that practice “off the mat” supports and strengthens formal practice, particularly for beginning practitioners. Programming ideas fall under three broad categories, all of which are practice-related and practice-enhancing:

1. Learning about Buddhism: lecture series, classes, and field trips

2. Community service: volunteering at food banks and homeless shelters; activitiesdesigned to strengthen our sense of compassion and develop the crucial link betweenthe zendo and the world

3. Strengthening the Sangha: social activities (such as hiking or potluck dinners) that aredesigned to strengthen the sense of Sangha and to help people feel more connected toeach other. We believe that if people feel connected to other Center members, they willfeel more connected to the Center itself, thus enhancing the membership experienceand contributing to the retention of members.

Committee Membership

Kathy Collina (Co-chair), Devin Wiesner (Co-chair), Andy McClain, Ben Taylor, Deborah Zaretsky

Recent Sangha Engagement Activities

The Sangha Engagement Committee is involved in a number of one-time and continuing Sangha activities. The members of the Committee do not directly lead all of these activities; some are led by other Sangha members. For those led by others, the Committee tries to coordinate with the group leader and help solve any problems that arise.

Past and current activities and events include the following:

Old Age, Sickness, and Death: The Buddha’s Journey – a discussion and support group that meets periodically and at member request. The group has 8 to 12 regular attendees and appears to be growing. The group’s primary focus is on supporting members and their families who are dealing with illness or death. The group is currently facilitated by Wayman Kubicka.

Scholar-in-Residence Lecture Series –The Committee decided to suspend this series for 2016 in order to devote its efforts toward supporting activities associated with the Center’s 50th anniversary celebrations this year.

Seeing Through Racism – a discussion group led by Jim Thompson that meets regularly with the goal of minimizing our separation from others. Since racism is one of the most insidious sources of dukkha in our culture, we strive to gain personal insight into it. We seek to abandon it on an

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Appendix I

individual level, to dismantle it on an institutional level, and to uproot it in our Sangha. The group sponsors discussions, chanting, videos and other activities.

Sangha Dinners – Sangha dinners have largely replaced potluck dinners during the past six months. Devin Wiesner coordinated and managed a dinner for the Sangha that was held at the Center. The dinner featured lentils, rice, chutneys, and salad. Those attending prepared and served the food and also cleaned up afterward. The event was well received.

Serving Meals to the Hungry – Andy McClain leads a group of 10-15 volunteers at the Asbury Caring and Dining Center. The volunteers prepare and plate meals and also give full table service to 60-120 guests.

Adopt-A-Highway Program – This program affords an opportunity for New Yorkers to give back to their communities by ensuring clean and beautiful roadways. The Zen Center was given a segment of Interstate 490 between Rochester and Batavia. We conduct periodic clean-ups of our segment, with most participants being Zen Center residents.

Nature Hikes –A hike at Mendon Ponds Park in the fall of 2015 was modestly attended.

Budget

We typically request a modest budget for the annual guest lecture series. However, we’ve determined that it would be best to suspend the lecture series for 2016 in view of the many events that are planned in celebration of the Center’s fiftieth anniversary.

—Kathy Collina

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Rochester Zen Center – Operational and Organizational DecisionsMay 15, 2016

Decision RoshiBoard of Trustees

Business Manager

Treasurer Sangha CommitteesDepartment

HeadsCM Rental

CoordinatorHead of Zendo

Staff

Organizational structure I D I I C IStaffing (routine) D C C C C C I CStaffing (non-routine) I D I C C C I CWork process D I IVendor selection I DWork priorities I I D CMonitoring department budgets C D C I CAnnual calendar D C I I IEvents and ceremonies D C IZen Bow DWeb site D I IQuarterly mailings D IBulletin boards D ITraining guidelines D I ITrainee applications D C C IMembership applications D ISesshin instructional booklets D I IRoutine legal issues DNon-routine legal issues D I IAesthetic issues (routine) D I IAesthetic issues (major) D I I INutrition issues D IEstablishing committees I D C ISupervising committees DUse of volunteers I DTrustee nominations I,C DAppointed Trustee D C CSangha-elected Trustees I I DBoard-elected Trustees I D C

D = decision ownerI = input for/influence on the decisionC = to whom decision needs to be communicated

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Appendix J

Rochester Zen Center – Financial DecisionsMay 15, 2016

Decision RoshiBoard of Trustees

Business Manager

Treasurer Sangha CommitteesDepartment

HeadsCM Rental

CoordinatorStaff

Overall operating budget & adjustments I D I I C IFinancial statements/charts C I,C D I C CDepartmental budgets I D I I I,CNormal purchases up to $1,000 or 10% of budget I DUnusual purchases up to $1,000 or 10% of budget D IAll purchases over $1,000 or 10% of budget* I I D I ICapital purchases I I D I IMake-or-buy issues I DInformation technology D IReplacement and inventory issues D IInvestment transactions I I I DInvestment policies D I I C IDues and fees I D I I CChapin Mill Rental Fees & Policies D I I IStaff salary/health insurance/retirement policies I D I I I CInsurance: policy/vendor selection I,C D IUse of endowment fund I D I I CCapital campaigns I D I I C IDonor solicitation I I I D

*See "Policy for Contracting and Major Purchases," adopted May 2013.

D = decision ownerI = input for/influence on the decisionC = to whom decision needs to be communicated

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draft – subject to approval by board of trustees · 5/14/2016 · center’s annual corporate...

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