Balance Sheet As of December 31, 2017

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2 ESP-CA EdTec Network : Neighborhood School Balance Sheet As of December 31, 2017 Financial Row Amount ASSETS Assets Bank 9120-KEPLER - Cash in Bank - Neighborhood School Cash in County account (deposit only) $267, Cash in Bank - Neighborhood School: Premier (main) $417, KEPL - Petty Cash: no bank account - KEPL (Petty Cash) $ Total KEPLER - Cash in Bank - Neighborhood School $685, Total Bank $685, Accounts Receivable Accounts Receivable AR - Title I ($56.00) AR- Child Nutrition (Federal) $19, AR - State Aid $ AR - Property Taxes $54, AR - Lottery $5, AR - Child Nutrition (State) $ AR - Other State Grants ($0.34) AR - Gen Purpose prior yr adjustment (Due from District) $15, AR - AR2 $0.38 Total Accounts Receivable $94, Total Accounts Receivable $94, Other Asset Cash Collections Awaiting Deposit $188, Total Other Asset $188, Total Assets $969, Fixed Assets Land Improvements $22, Accumulated Depreciation - Land Improvements ($22,590.99) Equipment $12, Accumulated Depreciation-Equipment ($631.82) Fixed Asset - Leasehold Improvements $108, Accumulated Depreciation - Leaseholds ($3,938.47) Total Fixed Assets $116, Other Assets Other Asset - Deposits $10, Total Other Assets $10, Total ASSETS $1,095, LIABILITIES & EQUITY Liabilities Accounts Payable Accounts Payable Accounts Payable $ Total Accounts Payable $ Total Accounts Payable $ Credit Card 9515-KEPLER - Credit Card Summary - KEPLER $12, Total Credit Card $12, Other Liability AP - District Oversight Fee $3, AP - Special Education $109, AP - Other $8, Garnishment/Lien Payable ($541.39) Retirement Liability - STRS ($878.53)

3 Financial Row Amount Wages Payable (July & August) $39, Deferred Rent (liability) $172, Total Other Liability $332, Total Liabilities $346, Long Term Liabilities Long Term Liabilities CDE Loan $20, Total Long Term Liabilities $20, Total Long Term Liabilities $20, Equity Retained Earnings $1,016, Net Income ($287,751.32) Total Equity $728, Total LIABILITIES & EQUITY $1,095,843.87

4 vs. SUMMARY Revenue LCFF Entitlement 294, , ,019 1,325,791 3,615,548 3,617,695 (8,285) 2,291,904 37% Federal Revenue - 15,631-37, , ,525 (9,967) 136,732 22% Other State Revenues - 39,740 17,526 57, , , ,832 11% Local Revenues 12,179 (356) 191, ,698 44,607 53, (177,988) 431% Fundraising and Grants (1,284) 3, ,389 23,547 29,547 6,000 19,158 35% Total Revenue 305, , ,424 1,662,937 4,316,516 4,409,575 (11,364) 2,746,639 38% Expenses Compensation and Benefits 209, , ,228 1,078,062 2,307,413 2,345,059 (4,341) 1,266,997 46% Books and Supplies 31,563 16,310 26, , , ,942 35, ,038 63% Services and Other Operating Expenditures 173, ,548 23, ,856 1,644,264 1,716,649 16,872 1,092,793 36% Depreciation ,930 6,260-6,260 0% Other Outflows 4,993 (952) 38,407 63, (63,726) Total Expenses 419, , ,879 1,943,548 4,267,811 4,351,909 48,228 2,408,361 45% Operating Income (114,191) (43,985) 187,544 (280,611) 48,705 57,666 36, ,278 Fund Balance Beginning Balance (Unaudited) 1,016,407 1,001,475 Audit Adjustment - 14,934 Operating Income 48,705 57,666 Ending Fund Balance 1,065,112 1,074,075 %

5 KEY ASSUMPTIONS vs. % Enrollment Summary K (1) Total Enrolled (1) ADA % K % 95.0% 0.0% % 95.0% 0.0% % 95.0% 0.0% Average ADA % 94.5% 95.0% 0.0% ADA K (0.95) Total ADA (0.95)

6 REVENUE vs. % LCFF Entitlement 8011 Charter Schools General Purpose Entitlement - State Aid 242, , ,175 1,237,784 3,188,680 3,190,567 (7,336) 1,952,783 39% 8012 Education Protection Account Entitlement ,844 35,689 85,448 85,500 (190) 49,811 42% 8096 Charter Schools in Lieu of Property Taxes 52, , , ,628 (759) 289,310 15% SUBTOTAL - LCFF Entitlement 294, , ,019 1,325,791 3,615,548 3,617,695 (8,285) 2,291,904 37% Federal Revenue 8220 Child Nutrition Programs - 15,631-15,631 95,167 85,200 (9,967) 69,569 18% 8291 Title I ,396 80,794 77,582-58,186 25% 8292 Title II ,766 1,194 11,743-8,977 24% SUBTOTAL - Federal Revenue - 15,631-37, , ,525 (9,967) 136,732 22% Other State Revenue 8319 Other State Apportionments - Prior Years - 32,829-32,829-32, (0) 100% 8520 Child Nutrition - State - 1,236-1,236 7,077 6,533 (544) 5,297 19% 8545 School Facilities Apportionments , , ,550 0% 8550 Mandated Cost Reimbursements - 5,675 17,526 23,201 5,071 58,252-35,051 40% 8560 State Lottery Revenue ,748 82,935 (184) 82,935 0% 8590 All Other State Revenue , SUBTOTAL - Other State Revenue - 39,740 17,526 57, , , ,832 11% Local Revenue 8634 Food Service Sales 2,151 1, ,757 10,000 9,231 (769) 1,474 84% 8660 Interest % 8676 After School Program Revenue 131 1,269-2,131 10,300 10,300-8,169 21% 8693 Field Trips 614 9,477 1,099 11,813 15,450 15,450-3,637 76% 8699 All Other Local Revenue 691 1,316-16,274 6,760 16,500 1, % 8702 Revenue Program % 8703 Revenue Program ,273 1,273-1,273 0% 8999 Uncategorized Revenue 8,571 (13,842) 190, , (193,042) SUBTOTAL - Local Revenue 12,179 (356) 191, ,698 44,607 53, (177,988) 431% Fundraising and Grants 8802 Donations - Private 29 3, ,630 5,976 11,976 6, % 8803 Fundraising (1,313) 71 - (1,241) 12,071 12,071 (0) 13,312-10% 8811 Fresno Rotary Grant ,500 5,500-5,500 0% SUBTOTAL - Fundraising and Grants (1,284) 3, ,389 23,547 29,547 6,000 19,158 35% TOTAL REVENUE 305, , ,424 1,662,937 4,316,516 4,409,575 (11,364) 2,746,639 38%

7 EXPENSES vs. % Compensation & Benefits Certificated Salaries 1100 Teachers Salaries 102, , , ,882 1,125,708 1,133, ,307 47% 1101 Teacher - Stipends ,034 8,034-8,034 0% 1103 Teacher - Substitute Pay 1, ,258 1,530 5,000 (3,470) 2,742 45% 1300 Certificated Supervisor & Administrator Salaries 21,036 18,213 22, , , , ,942 50% SUBTOTAL - Certificated Salaries 124, , , ,554 1,388,596 1,405,579 (3,470) 745,024 47% Classified Salaries 2100 Classified Instructional Aide Salaries 12,361 12,361 12,361 61, , ,972-74,522 45% 2400 Classified Clerical & Office Salaries 9,496 7,664 8,346 44, ,776 90,972-46,598 49% 2904 Other Classified - Security/yard duty 3,902 4,256 4,853 20,570 39,762 48,793-28,223 42% 2905 Other Classified - After School 5,469 5,052 5,758 27,045 32,879 54,817-27,772 49% 2912 Other Classified - Custom 4 3,073 3,073 3,073 18,388 22,032 36,870-18,482 50% 2928 Other Classified - Food 5,439 5,093 5,045 26,248 52,835 57,078-30,830 46% 2930 Other Classified - Maintenance/grounds 3,352 3,261 3,331 15,364 32,844 32,259-16,895 48% SUBTOTAL - Classified Salaries 43,091 40,760 42, , , , ,322 47% Employee Benefits 3100 STRS 17,765 17,367 18,369 93, , ,666 (501) 108,490 46% 3300 OASDI-Medicare-Alternative 5,028 4,761 4,979 25,339 52,693 55,821 (50) 30,482 45% 3400 Health & Welfare Benefits 16,612 18,489 (1,327) 69, , ,500-89,916 44% 3500 Unemployment Insurance ,240 25,208 26,437 (246) 23,198 12% 3600 Workers Comp Insurance 1,090 11,642-12,731 38,142 39,295 (73) 26,564 32% SUBTOTAL - Employee Benefits 41,078 52,703 22, , , ,720 (871) 278,650 42% Books & Supplies 4100 Textbooks & Core Curricula Materials 3, ,825 40,000 25,000 5,000 5,175 79% 4201 Library Books & Furniture - 2,039-2,039 10,000 10,000 5,000 7,961 20% 4315 Custodial Supplies 5, ,316 8,000 12,000-2,684 78% 4325 Instructional Materials & Supplies 1,959 1, ,421 25,796 17,100 8,639 2,679 84% 4330 Office Supplies 1, ,042 8,593 8,593-1,552 82% 4335 PE Supplies ,030 1, % 4340 Professional Development Supplies , ,500 (500) % 4351 Yearbook % 4352 Sports 130-1,168 3, ,800 (1,200) 47 99% 4354 Electives 38 3,329-3,516 6,000 6,000-2,484 59% 4366 After School Program Materials , , % 4410 Classroom Furniture, Equipment & Supplies 5,923 7,404-30,298 35,000 31,000 (6,000) % 4420 Computers (individual items less than $5k) ,493 25,000 27, % 4430 Non Classroom Related Furniture, Equipment & Supplies ,832 15,000 11,000 9,000 2,168 80% 4710 Student Food Services 12,726-23,616 44, , ,000 10,000 75,011 37% 4720 Other Food ,086 3,685 3, ,583 30%

8 vs. % SUBTOTAL - Books and Supplies 31,563 16,310 26, , , ,942 35, ,038 63% Services & Other Operating Expenses 5200 Travel & Conferences ,852 15,000 5,000 10,000 3,149 37% 5300 Dues & Memberships ,513 5,500 (2,987) 4,753 14% 5450 Insurance - Other 1,349 9,494-18,225 25,000 25,000-6,775 73% 5520 Security ,800 1, % 5535 Utilities - All Utilities 5,704 4,171 2,522 28,412 41,500 82,000-53,588 35% 5610 Rent 61,595 61, , , , ,092 52% 5611 Cornerstone Rent , ,000 14,000 (3,000) - 100% 5615 Repairs and Maintenance - Building ,867 5,150 15,000-9,133 39% 5616 Deferred Rent , , ,046 0% 5617 Repairs and Maintenance - Other Equipment ,038 1,545 1, % 5631 Parking and other Rentals/Leases 5,088 2,644-10,176 2,000 26,645 (24,645) 16,469 38% 5699 Other Rentals, Leases and Repairs ,133-1, Accounting Fees - 3,331-6,663 10,300 10,300-3,637 65% 5809 Banking Fees ,146 1,146-1,027 10% 5812 Business Services - 9,721-40, , ,650-75,699 35% 5815 Consultants - Instructional 1,759 12,565 12,980 27,499 15, ,000-94,501 23% 5822 Consultants - Non Instructional - Custom 3 1,526 3, ,552 20,000 10,000 5,000 4,448 56% 5824 District Oversight Fees 5, ,685 36,155 36, ,492 16% 5830 Field Trips Expenses 13, ,096 35,256 15,075 20,103 2,979 80% 5833 Fines and Penalties ,000 1,000-1,000 0% 5836 Fingerprinting (150) 82 45% 5839 Fundraising Expenses ,000 4,000-3,582 10% 5843 Interest - Loans Less than 1 Year (150) 54 64% 5845 Legal Fees 2,212 3,531 1,068 15,824 3,000 17,000 (4,000) 1,177 93% 5848 Licenses and Other Fees 11,603 1,698-13,902 1,133 14,000 (2,000) 98 99% 5851 Marketing and Student Recruiting ,000 4,000-3,985 0% 5856 Mental Health Consultant ,500 7,500-7,500 0% 5857 Payroll Fees ,350 2,737 2, % 5860 Printing and Reproduction 3,115 1,984-9,212 10,000 10, % 5861 Prior Yr Exp (not accrued) 5, , (5,061) 5863 Professional Development 12, ,601 24,835 30,000 (15,165) 14,399 52% 5872 Special Education Encroachment 49, , , , ,705 15% 5874 Sports - - 1, ,545 3,545-2,605 27% 5881 Student Information System ,450 15,450-15,450 0% 5884 Substitutes-Credentialed 2,605 1, ,370-9,000 (1,000) % 5885 Substitutes-Classified ,000 3,000 5,000 0% 5893 Transportation - Student % 5910 Communications - Internet / Website Fees - 1,642-6,692-16,600 (16,600) 9,908 40% 5915 Postage and Delivery ,060 2,060-1,421 31% 5920 Communications - Telephone & Fax 3,773 (4,684) 1,940 7,261 22,248 13,000 23,000 5,739 56% SUBTOTAL - Services & Other Operating Exp. 173, ,548 23, ,856 1,644,264 1,716,649 16,872 1,092,793 36% Capital Outlay & Depreciation

9 vs. % 6900 Depreciation ,930 6,260-6,260 0% SUBTOTAL - Capital Outlay & Depreciation ,930 6,260-6,260 0% Other Outflows 7999 Uncategorized Expense 4,993 (952) 38,407 63, (63,726) SUBTOTAL - Other Outflows 4,993 (952) 38,407 63, (63,726) TOTAL EXPENSES 419, , ,879 1,943,548 4,267,811 4,351,909 48,228 2,408,361 45%