Sub classes are used to track income and expenses, however this drilled down data is not necessary for Boards to review unless they are specifically reviewing an operational area for one reason or another.
Unfortunately the issue with changing the way classes report is that it would change the way it reports for all users, which in turn presents problems for those who do use the current structure.
The ability to achieve this outcome does exist however, by exporting the report to Excel, hiding the columns relating to the sub accounts, and printing / saving as required.