1. Report from the Society Committee on Budget & Finance August 19, 2015 Boston, MA www.acs.org/CouncilReports

2. 2  Net from Operations - $15.5M  $2.1M Favorable  Total Revenues - $512.1M  $481K (0.1%) Favorable  Total Expenses - $496.6M  $1.6M (0.3%) Favorable  Board Financial Guidelines  Compliance with four of five guidelines anticipated Budget & Finance Committee 2015 Probable Year-End Projection

3. Debt Ratio 2.5% - 5.0% ROR target Sustainability 3-year rolling average of free cash flow > 0 Free Cash Flow 50% maximum 0.65x target Current Ratio Fund Balance Ratio 50% minimum 2015 Probable 1 Guidelines Financial Guidelines Targets 3

4. ($ in Millions) Unrestricted Net Assets 2012 – 2014 Actuals; est. at June 30, 2015 P1 Net from Ops. $ 15.5 M Invest. Gains 1.7 M PRBP Change 23.2 M Total Increase $ 40.4 M Note: Excludes the Member Insurance Program and the ACS Petroleum Research Fund. PRBP = Post Retirement Benefit Plans. 4

5. A $65M increase in Unrestricted Net Assets is needed by December 31 to comply with the Fund Balance Guideline. ($ in Millions) Unrestricted Net Assets 2012 – 2014 Actuals; est. at June 30, 2015 Note: Excludes ACS Petroleum Research Fund and the Member Insurance Program. 5 $250

6.  ACS Science Coaches (Reauthorization)  2016 Proposed Budget - $263,000  2017 Forecast Budget - $257,000  2018 Forecast Budget - $261,000  ACS Festival Series (New Program)  2016 Proposed Budget - $150,000  2017 Forecast Budget - $152,000  2018 Forecast Budget - $155,000 6 Program Funding Requests* * Net expenses are before indirect assessments.