Smith & Wesson Collectors Association Inc

“Refund-Prior Period Exp $800”

“| Donee's Name: Museum of Springfield History | Donee's Address: 21 Edwards Street Springfield MA 01103 | Relationship of Donee: None | Cash Amount Given: $10000”

“| Donee's Name: Smith & Wesson Historical Foundation | Donee's Address: 4912 Quail Creek Drive Great Bend KS 67530 | Relationship of Donee: None | Cash Amount Given: $10000”

“Office Expenses $1978”

“Travel $5276”

“Conferences, Conventions, and Meetings $31527”

“Insurance $1006”

“677 Fed Income Tax (Form 990T) $914”

“678 Show Sponsor/Awards (PSE) $500”

“676 KS Corp Annual Report $60”

“Prepaid Expenses and Deferred Charges - Beginning $14009 Prepaid Expenses and Deferred Charges - Ending $10728”

“Deferred Revenue - Beginning $26784 Deferred Revenue - Ending $33449”

“The Smith & Wesson Collectors Association (Association) prepares its annual financial statements and, where applicable, its Form 990/990EZ, using a "modified accrual" method of accounting; the Association defers fees received and expenses paid for its Annual Symposiums (Annual Meetings) (see Form 990, Part III, Line 4c or Form 990EZ, Part III, Line 30) to the actual fiscal year of the Symposium if those fees and expenses are received or paid in a different fiscal year. All other items of income and expenses not related to the Symposium are reported on the "cash" basis method of accounting.”

“The S&WCA conducts an annual educational Symposium once each calendar year, usually in June, shortly after the close of its May 31, Fiscal Year. However, the annual Symposium for the calendar year 2014, took place during the last week of May, before the end of the S&WCA May 31, 2014, Fiscal Year; consequently, the financial activities for the 2014 calendar year Symposium were reported on the Form 990/990EZ for the fiscal year ended May 31, 2014. In addition, the annual Symposium for the calendar year 2015 took place during June, 2015, after the close of the S&WCA May 31, 2015, fiscal year. As a result of this timing difference, no reporting of the financial activities of the annual Symposiums for either calendar year 2014 or 2015 is included in this Form 990/990EZ for the S&WCA fiscal year ended May 31, 2015. This occurance was merely a "timing difference" and was not the result of any change in how the S&WCA conducts this program service (Form 990, Part III, Question 3).”