NUMBERS YOU SHOULD KNOW PRESENTED BY CHRISTINE FROLE, RD, SNS DIRECTOR OF FOOD AND NUTRITION SERVICES TOWNSHIP HIGH SCHOOL DISTRICT 214

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1 NUMBERS YOU SHOULD KNOW PRESENTED BY CHRISTINE FROLE, RD, SNS DIRECTOR OF FOOD AND NUTRITION SERVICES TOWNSHIP HIGH SCHOOL DISTRICT 214 Evaluating Your Program for Success

2 Can you answer the following questions about the Nutrition Programs in your District? What are the main sources of revenue for the Nutrition Program? What is the labor productivity (meals per labor hour) index in your District? What percent of total revenue is the Nutrition Program spending for labor? For food? What was the net gain or loss in the Nutrition Program in the last year?

3 Competencies, Knowledge, and Skills for District-Level School Nutrition Professionals in the 21st Century Ten competencies of district-level SN professionals are: Facilities and Equipment Management, Financial Management, Food Production and Operation Management, Food Security, Sanitation, and Safety, Human Resource Management, Marketing and Communication, Menu and Nutrition Management, Procurement and Inventory Management, Program Management and Accountability, and Technology and Information Systems.

4 Financial Management Competencies The environment in which SN programs operate is more complex and is changing at a faster pace than ever before. SN programs have evolved from small operations into multi-million dollar enterprises being run as businesses within the school setting.

5 Trusted Advisor We want to promote the vision of the SN director as a: Strategic planner Critical thinker Collaborator Articulate presenter Macro-manager Confident leader

6 Financial Management Tools Budget Meal Equivalent (MEQs) / Revenue and Expenditures per MEQ Meals Per Labor Hour (MPLH) Pricing A la Carte Items Fund Balance Statement of Revenues vs. Expenditures or Profit / Loss Percentages of Operational Costs to Total Revenue

7 Budget : Cash based Vs. Accrual based Accounting Budget Accrual BGHS EGHS JHHS PHS RMHS WHS FVEC FVEC ADMIN Enrollment Projection % -0.15% 5.24% 1.20% 3.16% -3.90% INCOME Pre Payments $ - Prepayments Student Breakfast $ 2,500 $ 4,500 $ 2,000 $ 1,000 $ 3,000 $ 10,000 $ 5,000 $ 23,000 Student Bkfst Student Lunch $ 82,000 $ 78,000 $ 62,000 $ 18,000 $ 42,000 $ 56,000 $ 10,000 $ 338,000 Student a la Carte $ 525,000 $ 240,000 $ 310,000 $ 515,000 $ 295,000 $ 320,000 $ 19,000 $ 2,205,000 Adult $ 8,200 $ 5,000 $ 15,000 $ 12,000 $ 10,000 $ 14,000 $ 3,000 $ 64,200 Vending $ 53,000 $ 115,000 $ 85,000 $ 90,000 $ 92,000 $ 96,000 $ 12,700 $ 531,000 Other (Catering) $ 20,000 $ 7,200 $ 18,000 $ 55,000 $ 10,000 $ 12,000 $ 12,000 $ 122,200 Federal $ 116,000 $ 245,000 $ 110,000 $ 58,500 $ 160,000 $ 266,000 $ 49,000 $ 955,500 State $ 2,500 $ 6,000 $ 3,600 $ 1,250 $ 5,000 $ 7,000 $ 1,250 $ 25,350 TOTAL INCOME $ 809,200 $ 700,700 $ 605,600 $ 750,750 $ 617,000 $ 781,000 $ 111,950 $ 4,376,200 Total Revenue EXPENDITURES Managers Extra Hours Full Time Salaries $ 19,481 $ 21,545 $ 21,545 $ 21,312 $ 108,975 5 Hour Salaries $ 131,304 $ 104,867 $ 80,817 $ 154,984 $ 130,564 $ 150,087 $ 31,095 Supervisor Extra Hrs. Extra Curric/Catering Salaries $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 36,775 3 Hour Salaries $ 30,525 $ 16,195 $ 22,305 $ 31,918 $ 15,118 $ 23,409 Hourly Salary Hourly Salaries $ 36,240 $ 112,844 $ 65,516 $ 33,034 $ 49,573 $ 32,814 $ 12,501 Supervisor Salary $ 51,405 Food Service Mgr. $ 51,701 $ 50,719 $ 53,298 $ 50,150 $ 45,168 $ 52,893 Med & Life Ins. $ 28,312 Budget Cash BGHS EGHS JHHS PHS RMHS WHS FVEC FVEC ADMIN Enrollment Projection % -0.15% 5.24% 1.20% 3.16% -3.90% INCOME Pre Payments $ 316,200 $ 90,000 $ 175,000 $ 310,000 $ 120,000 $ 107,000 $ 1,118,200 Prepayments Student Breakfast $ 1,000 $ 4,500 $ 2,000 $ 850 $ 2,000 $ 7,000 $ 5,000 $ 17,350 Student Bkfst Student Lunch $ 52,000 $ 54,000 $ 36,200 $ 18,000 $ 33,000 $ 50,000 $ 10,000 $ 243,200 Student a la Carte $ 242,500 $ 222,200 $ 200,000 $ 219,500 $ 185,000 $ 236,500 $ 19,000 $ 1,305,700 Adult $ 7,000 $ 4,000 $ 10,000 $ 10,000 $ 10,000 $ 12,000 $ 3,000 $ 53,000 Vending $ 57,000 $ 110,000 $ 75,000 $ 85,000 $ 92,000 $ 96,000 $ 12,700 $ 515,000 Other (Catering) $ 15,000 $ 5,000 $ 10,000 $ 53,000 $ 10,000 $ 12,000 $ 12,000 $ 105,000 Federal $ 115,000 $ 205,000 $ 95,000 $ 53,150 $ 160,000 $ 256,000 $ 49,000 $ 884,150 State $ 3,500 $ 6,000 $ 2,400 $ 1,250 $ 5,000 $ 4,500 $ 1,250 $ 22,650 TOTAL INCOME $ 809,200 $ 700,700 $ 605,600 $ 750,750 $ 617,000 $ 781,000 $ 111,950 $ 4,376,200 Total Revenue EXPENDITURES Managers Extra Hours Full Time Salaries $ 19,481 $ 21,545 $ 21,545 $ 21,312 $ 108,975 5 Hour Salaries $ 131,304 $ 104,867 $ 80,817 $ 154,984 $ 130,564 $ 150,087 $ 31,095 Supervisor Extra Hrs. Extra Curric/Catering Salaries $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 36,775 3 Hour Salaries $ 30,525 $ 16,195 $ 22,305 $ 31,918 $ 15,118 $ 23,409 Hourly Salary

8 Meal Equivalents (MEQ) Meal Categories Total Meals/ Sales Conversion Factor Meal Equivalents Student Lunch 699, ,314 Adult Lunch 10, ,110 Student Breakfast 309, (309,485 x.67) 207,355 Snacks 29, (29,873 x.33) 9,858 Supper 16, ,650 Nonprogram Food Sales $128,155 * ($128, ) 40,523 Total Meal Equivalents 983,810 *Nonprogram food sales divided by current Free Lunch Reimbursement ($2.93) + Entitlement USDA Foods Value per Lunch ($0.2325). Note these are the reimbursement rates.

9 Revenue per MEQ Formula: Revenue Total Meal Equivalents Last year there were 983,807 meal equivalents served Revenue Analysis Revenue Account Dollar Amount Received Average Revenue Per Meal/ Meal Equivalent Student Meal Sales $ 404,300 $ Adult Meal Sales 27, Nonprogram Food Sales 113, Contract Food Sales 14, Federal Reimbursement 2,143, USDA Foods 159, State Reimbursement 18, Interest 3, Miscellaneous 5, Total Revenue $2,890,

10 Cost to Produce a MEQ Formula: Expenditures Total Meal Equivalents Meal Equivalents served for the year totaled 983,807 Expenditure Analysis Expenditure Category Dollar Amount Cost Per Meal Equivalent Salaries and Wages $ 885,170 $ Employee Benefits 357, Purchased Food 1,055, USDA Food Value 159, Supplies 260, Capital Assets 102, Indirect Cost 85, Overhead* 93, Total Expenditures $2,998,

11 Meals Per Labor Hour (MPLH) DATE NUM OF BREAKFASTS x.67 NUM OF LUNCHES DIVIDED BY 1 AMT OF A LA CARTE DIVIDED BY 3.17 (free lunch reimbursement ($2.93) + USDA foods value ($.2325) MEQ LABOR HRS MPLR INDUSTRY % ACHIEVED Apr-14 BG % Breakfast = 21 Lunch = 20 EG % Breakfast = 21 Lunch = 20 FV % Breakfast = 21 Lunch = 21 JH % Breakfast = 21 Lunch = 20 PH % Breakfast = 21 Lunch = 20 RM % Breakfast = 21 Lunch = 20 WH % Breakfast = 21 Lunch = 20 District STD=20 NUMBER OF DAYS BREAKFAST AND NUMBER OF DAYS LUNCH

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13 Pricing Non Program Food (A la Carte) Items Desired Food Cost Percent Mark-up Raw Food Cost Desired Food Cost Percent Markup This is usually 38%-45%. I use 40% OR Total Dollars Spent on Food Total Expenditures $1,750,000 food costs $4,325,000 expenditures = 40%

14 A la Carte Pricing cost/cs Unit Cost/ea Cost /45% Cost/ 40% Price BEVERAGES: FOX Bottled Water, Absopure, (Fox River) - 24/16.9 oz $ $0.75 PEPSI Bottled Water, Aquafina, Plain 24/20 oz $ $1.25 COKE Diet Carbonated Beverages, 20 oz. plastic, 24/case $ $1.75 Bob's Milk Shakes - 12 oz..05/oz ( choc Aug 2014 price) $ $1.50 Bob's Milk, 1/2 pt. ( Aug 2014 price) $ $0.60 Hummus Plate $1.21 $ $2.75 Yogurt parfait $1.25 $ $ Fries Ala Carte- Fry thincut 1/2 c serving $28.46 $ $ Cookies - Otis Choc Chip 320/1 oz $30.81 $ $0.25 CSI Candy $ $ $ Good Humor Premium Cookie Sandwich 24/4.5oz $19.52 $ $2.00 CSI Chips, small (CSI price) 56/cs $14.30 $ $0.75 CSI Chips, Large(CSI price) 64/cs $25.12 $ $1.00 Pizza Hut Pizza Hut, 8-cut Large 14" 8-cut one ingredient $7.50 $ $2.25 NINO'S Nino's Pizza, 8-cut 16" One ingredient $11.00 $ $ Big Daddy's (Fox River), 6-cut (9/CS) pizza (pepperoni) $66.65 $ $ Gilardi Stuffed Crust Pizza 72/4.87 OZ $39.30 $ $1.75 Subway 6" Turkey, BMT, Tuna, Spicy or Flatbread $2.12 $ $3.50

15 Percentage of Operational Costs to Total Revenues Monthly Profit and Loss Formula: Cost of total food purchased Total Revenue Cost of food purchased =$16,500 Total Revenue = $30,000 Then 55% of the revenue was used to purchase food. In dollar terms, this tells us that $0.55 out of every $1.00 generated in revenue was spent for food during the period examined. If the school nutrition program has set a goal that no more than 45% of revenue should be spent on purchased food and there are no exceptional circumstances, then the school nutrition director should quickly take steps to adjust food costs.

16 WHEELING HIGH SCHOOL May-14 Y-T-D REVENUE STUDENT BREAKFAST $ % $ 5, STUDENT LUNCH $ 5, % $ 44, A LA CARTE $ 38, % $ 327, ADULT $ 1, % $ 12, VENDING $ 13, % $ 117, (MONTHLY CATERING DOLLARS) $ 1, % $ 12, FEDERAL REIMBURSEMENT $ 37, % $ 269, STATE REIMBURSEMENT $ % $ 4, SUMMER VENDING MACHINES $ 2, MONTHLY PERCENT OF REVENUES SPENT ON: YTD PERCENT OF REVENUES SPENT ON: TOTAL REVENUES $ 99, $ 796, EXPENDITURES Y-T-D FOOD COSTS BEGINNING INVENTORY $ 20, GOAL 40% GOAL 40% FOOD PURCHASED $36, $319, % 40% subtotal $ 57, ENDING INVENTORY $23, TOTAL COST OF FOOD USED $ 34, % $ 308, NON-FOOD /PAPER SUPPLIES Y-T-D BEGINNING INVENTORY $ 2, NON FOOD PURCHASED $ 1, $ 11, % 1% subtotal $ 3, ENDING INVENTORY $2, TOTAL NON FOOD COSTS $ 1, % $ 11, LABOR COSTS Y-T-D SCHOOL LABOR $ 23, $ 225, SCHOOL FRINGES (insurance / section 125) $ 3, $ 35, IMRF/FICA/Medicare (50&51) $ 4, $ 42, SUMMER VENDING LABOR & SETUP $ 1, Includes labor hours and fringes from SUMMER VENDING. GOAL 45% GOAL 45% TOTAL LABOR COSTS $ 30, % $ 305, % 38% MISC EXPENDITURES # SERVING DAYS=21 Y-T-D VENDING COMMISSIONS 8% $ 1, $ 8, PURCHASED SVCS (3100) $ $ REGISTRATION (3120) $ - $ - REPAIRS AND MAINTENANCE (3230) $ - $ TRAVEL (3320) $ - $ SOFTWARE / FS / WHS $ 5, $ 5, CAPITAL EQUIPMENT (5530) $ 5, $ 19, DUES/FEES (6400) $ $ TRAINING (6410) $ $ EQUIPMENT (7030) $ - $ - subtotal $ 12, % TOTAL EXPENDITURES $ 78, % $ 660, % 80% REVENUE(OVER/UNDER) EXPENDITURES $ 20, $ 135, VALUE OF COMMODITIES USED $ YTD % OF REVENUES SPENT ON FOOD & LABOR GOAL 85% GOAL 85% 70% 80% FOR EVERY DOLLAR YOU BRING IN - YOU ARE SPENDING: $0.70 $0.80

17 Think Outside the Lunch Box Digital Menu Boards Signage Rent Bill Board Space Grab n Go Kiosks Promotions Surveys Taste Tests Food Trucks Valley View SD 365 serving lunch all Summer. More details visit

18 References / Contacts Financial Management: A Course for School Nutrition Directors, 2nd Edition, NSFMI 2014 Competencies, Knowledge, and Skills for District-Level School Nutrition Professionals in the 21st Century: Christine Frole, RD, SNS christine.frole@d214.org