General Fund Projected Revenue Expenditures vs. Budget Budget 20182019 ADMw = 1071 SSF/ADM = $8339 $ 8,930,719 Actual Actual Actual Actual Actual Actual Estimate Estimate Estimate Estimate Estimate Estimate Variance GENERAL FUND (100) July August September October November December January February March April May June Annual Adopted Budget Favorable (Unfavorable) Beginning Fund Balance 585,805 1,206,347 1,389,957 1,239,555 1,010,659 3,264,141 3,354,441 3,180,025 2,942,113 2,731,082 2,528,505 1,943,479 585,805 500,000 85,805 REVENUES State School Fund 883,796 441,633 441,633 441,633 443,378 443,378 445,098 445,098 445,098 445,098 445,096 5,320,939 5,217,827 103,112 Property Taxes 59,250 8,058 2,736,858 666,113 42,840 26,061 63,546 26,061 26,418 57,834 3,713,039 3,570,000 143,039 Other Tax Revenue 46,446 96,446 142,892 142,892 Total State Fund Formula Rev 883,796 441,633 500,883 449,691 3,180,236 1,109,491 487,938 517,605 508,644 471,159 471,514 154,280 9,176,870 8,930,719 246,151 NWRESD Funds 60,000 60,000 60,000 Natural Gas/Oil/Minerals 13,000 13,000 13,000 Other State Revenue 56,240 56,240 56,240 Tuition: Summer School 2,000 2,000 2,000 Interest on Investments 1,435 1,953 1,809 608 3,697 6,825 3,930 3,393 3,528 3,273 2,934 2,169 35,553 30,000 5,553 Miscellaneous 3,223 4,286 3,659 19,466 3,726 5 24,751 8,062 3,771 2,474 11,696 19,283 104,401 91,300 13,101 Total Other Revenues 4,658 6,239 5,468 20,074 7,423 6,830 28,681 11,455 7,299 65,747 14,630 92,692 271,194 252,540 18,654 Total Revenue 888,454 447,872 506,351 469,765 3,187,659 1,116,321 516,619 529,060 515,943 536,906 486,144 246,972 9,448,064 9,183,259 264,805 EXPENDITURES Salaries 100,325 114,346 381,774 383,002 391,292 376,679 358,609 365,415 358,609 364,988 368,817 811,230 4,375,086 4,253,908 (121,178) Benefits 48,959 59,117 200,451 209,235 220,077 209,316 196,023 204,367 205,671 215,057 216,361 462,390 2,447,025 2,607,431 160,406 Services (Prof/Utilities) 13,837 30,997 44,930 58,993 262,591 37,208 115,646 164,031 135,440 138,189 461,302 225,611 1,688,773 1,832,745 143,972 Supplies 10,231 58,235 23,849 43,647 60,065 49,683 20,032 33,084 26,916 19,675 21,916 34,318 401,651 324,675 (76,976) Capital Outlay Other Expenses 94,560 1,568 5,748 3,783 153 634 725 76 339 1,573 2,774 1,693 113,626 110,000 (3,626) Transfers 352,500 352,500 352,500 Contingency 202,000 202,000 Total Expenditures 267,912 264,263 656,752 698,661 934,177 1,026,020 691,036 766,972 726,973 739,483 1,071,170 1,535,242 9,378,661 9,683,259 304,598 Net Revenues (Expenditures) 620,542 183,609 (150,402) (228,895) 2,253,481 90,301 (174,416) (237,913) (211,030) (202,577) (585,026) (1,288,270) 69,404 (500,000) 569,404 Ending Fund Balance 1,206,347 1,389,957 1,239,555 1,010,659 3,264,141 3,354,441 3,180,025 2,942,113 2,731,082 2,528,505 1,943,479 655,209 655,209 655,209
General Fund Projected Revenue Expenditures vs. Budget Actual Actual Actual Actual Actual Actual Estimate Estimate Estimate Estimate Estimate Estimate Variance ATHLETIC FUND (110) July August September October November December January February March April May June Annual Adopted Budget Favorable (Unfavorable) Beginning Fund Balance (62,883) (62,883) (62,883) (75,758) (88,359) (118,315) 52,918 38,084 23,687 1,841 (11,216) (34,644) (62,883) (65,000) 2,117 REVENUES Admissions/Fees/Donations/Transfers 182,000.00 43,206.00 225,206.00 225,206 0 EXPENDITURES Salaries 5,772 7,696 7,696 6,867 6,010 6,010 5,430 5,118 5,118 312 56,031 56,920 889 Benefits 1,607 1,763 1,949 1,268 1,273 1,273 1,950 1,876 1,878 107 14,945 16,233 1,288 Services (Prof/Utilities) 3,317 15,970 796 7,473 6,790 13,009 5,085 13,423 8,506 74,369 72,500 (1,869) Supplies 258 711 1,895 323 879 978 1,154 33 6,231 4,554 (1,677) Other Expenses 1,920 2,430 2,446 1,836 78 578 1,855 425 11,568 10,000 (1,568) Total Expenditures 12,874.47 12,600.90 29,956.61 10,767.19 14,833.69 14,397.01 21,845.84 13,056.90 23,428.27 9,382.26 163,143.14 160,206 (2,937) Net Revenues (Expenditures) 0 0 (12,874) (12,601) (29,957) 171,233 (14,834) (14,397) (21,846) (13,057) (23,428) 33,824 62,063 65,000 (2,937) Ending Fund Balance (62,883) (62,883) (75,758) (88,359) (118,315) 52,918 38,084 23,687 1,841 (11,216) (34,644) (820) (820) (820)
Budget Resolution Summary 12/31/2018 Unspent % of Budget Budget Yeartodate Encumbrances (Over Spent) Spent General Fund Instruction $ 5,408,508 $ 1,814,940 $ 3,077,227 $ 516,341 90% Support Services 3,880,457 1,748,044 2,219,752 (87,340) 102% Community Services #DIV/0! Transfers 352,500 352,500 100% Contingency 202,000 202,000 0% Total General Fund 9,843,465 3,915,484 5,296,979 631,001 94% Special Revenue Fund Instruction 1,136,160 266,539 388,916 480,705 58% Support Services 3,821,497 2,500,474 211,759 1,109,264 71% Enterprise & Community Service 795,545 323,675 324,940 146,930 82% Transfers 129,000 126,773 2,227 98% Contingency 80,000 80,000 0% Unappropriated Ending Fund Balance 175,000 175,000 0% Total Special Revenue Funds 6,137,201 3,217,461 925,615 1,994,126 68% Debt Service Fund 1,146,087 128,385 ##### 1,017,702 11% ##### Capital Reserve Fund ##### Support Services 41,595 41,595 0% Total Capital Reserve Fund 41,595 41,595 0% Agency Fund Instruction 397,000 91,461 220,779 84,760 23% Enterprise & Community Service 21,000 15,000 6,000 71% Contingency 50,000 50,000 0% Unappropriated Ending Fund Balance 84,500 84,500 0% Total North Columbia Academy 552,500 106,461 220,779 225,260 59% Total All Funds $ 17,720,847 $ 7,239,406 $ 6,571,758 $ 3,909,684 78% Calendar Year Completed 12 6 50% School Year Completed * 12 4 33% * Most instruction staff paid 3 checks in June Cash Balances General Checking 124,519 General Fund Savings 60,872 Lunch Fund Deposit Account 16,357 LGIP General Fund & Scholarship Funds 3,038,072 Total $ 3,239,820 Note: Does not include Associated Student Body Funds LGIP = Local Government Investment Pool (Managed by Oregon State Treasurer)
Capital Improvements Reserve Fund Fund 400 Capital Improvements Reserve November 2018 Actual YTD Budget Budget Balance Resources Sale of Fixed Assets $ $ $ $ Transfer from General Fund $ $ $ $ Beginning Fund Balance $ 41,595 $ 41,595 $ 41,595 $ Total Resources $ 41,595 $ 41,595 $ 41,595 $ Expenditures Improvements $ $ $ 41,595 $ 41,595 Total Expenditures $ $ $ 41,595 $ 41,595 Ending Fund Balance $ 41,595 $ $ 41,595 Garbage Expenses Fund 100 Garbage Expenses November 2018 Actual YTD Budget Budget Balance Expenditures Salaries and Benefits $ 111 $ 497 $ $ (497) Repairs and Maintenance $ $ $ 7,000 $ 7,000 Dump fees and recycling services $ 383 $ 1,637 $ 7,000 $ 5,363 Supplies $ $ $ 3,500 $ 3,500 Fuel $ $ 115 $ 1,000 $ 885 Total Expenditures $ 493 $ 2,249 $ 18,500 $ 16,251
Student Count ADM Monthly Report Student Count Sept 10, Oct 1, Nov 1, Dec 3, Jan 7, Feb 1, Mar 1, Apr 1, May 1, June 3, June 11, YTD Average Daily Membership (ADMw) History Grade 2018 2018 2018 2018 2019 2019 2019 2019 2019 2019 2019 ADM ANNUAL % K 48 48 51 49 48 49 Year ADMw CHANGE CHANGE 1 50 52 51 50 50 51 19961997 1,669 2 52 53 53 54 54 53 19971998 1,609 60 4% 3 59 57 57 55 56 57 19981999 1,592 17 1% 4 79 83 82 85 84 83 19992000 1,547 45 3% 5 80 78 76 77 77 78 20002001 1,542 5 0% 6 59 63 65 66 65 64 20012002 1,452 90 6% HPE 427 434 435 436 433 433 20022003 1,418 34 2% 20032004 1,343 75 5% 7 78 77 74 76 76 76 20042005 1,311 32 2% 8 64 65 63 63 63 64 20052006 1,339 28 2% 9 67 70 72 68 68 69 20062007 1,315 24 2% 10 62 62 60 60 60 61 20072008 1,349 34 3% 11 77 76 77 79 79 78 20082009 1,321 28 2% 12 85 86 84 84 84 85 20092010 1,242 79 6% RHS 433 436 430 430 429 432 20102011 1,186 56 5% 20112012 1,192 6 1% NCA 34 37 40 42 43 39 20122013 1,114 78 7% 20132014 1,099 15 1% TOTAL 894 907 905 908 906 904 20142015 1,061 38 3% 20152016* 1,094 33 3% 20172018 ADM 941 939 945 940 937 928 923 943 951 928 20162017 1,104 10 1% Change (47) (32) (40) (32) (31) 209,316 (923) (943) (951) (928) 20172018 1,073 31 3% 37,207.5 * K = 1.0 starting in 201516 (instead of 0.5)