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 9110- - Cash in County account (deposit only) $267,282.27 9121-5499 - Cash in Bank - Neighborhood School: Premier (main) $417,381.98 9130-KEPL - Petty Cash: no bank account - KEPL (Petty Cash) $400.00 Total - 9120-KEPLER - Cash in Bank - Neighborhood School $685,064.25 Total Bank $685,064.25 Accounts Receivable 9200 - Accounts Receivable 9211 - AR - Title I ($56.00) 9226 - AR- Child Nutrition (Federal) $19,835.15 9230 - AR - State Aid $1.00 9232 - AR - Property Taxes $54,701.41 9233 - AR - Lottery $5,189.78 9246 - AR - Child Nutrition (State) $195.75 9249 - AR - Other State Grants ($0.34) 9251 - AR - Gen Purpose prior yr adjustment (Due from District) $15,110.00 9254 - AR - AR2 $0.38 Total - 9200 - Accounts Receivable $94,977.13 Total Accounts Receivable $94,977.13 Other Asset 9140 - Cash Collections Awaiting Deposit $188,974.87 Total Other Asset $188,974.87 Total Assets $969,016.25 Fixed Assets 9420 - Land Improvements $22,590.98 9425 - Accumulated Depreciation - Land Improvements ($22,590.99) 9440 - Equipment $12,636.43 9445 - Accumulated Depreciation-Equipment ($631.82) 9460 - Fixed Asset - Leasehold Improvements $108,761.49 9465 - Accumulated Depreciation - Leaseholds ($3,938.47) Total Fixed Assets $116,827.62 Other Assets 9360 - Other Asset - Deposits $10,000.00 Total Other Assets $10,000.00 Total ASSETS $1,095,843.87 LIABILITIES & EQUITY Liabilities Accounts Payable 9500 - Accounts Payable 9500 - Accounts Payable $839.77 Total - 9500 - Accounts Payable $839.77 Total Accounts Payable $839.77 Credit Card 9515-KEPLER - Credit Card Summary - KEPLER $12,993.28 Total Credit Card $12,993.28 Other Liability 9502 - AP - District Oversight Fee $3,510.78 9503 - AP - Special Education $109,886.50 9514 - AP - Other $8,542.34 9530 - Garnishment/Lien Payable ($541.39) 9555 - Retirement Liability - STRS ($878.53)
Financial Row Amount 9571 - Wages Payable (July & August) $39,309.91 9655 - Deferred Rent (liability) $172,685.69 Total Other Liability $332,515.30 Total Liabilities $346,348.35 Long Term Liabilities 9660 - Long Term Liabilities 9670 - CDE Loan $20,840.00 Total - 9660 - Long Term Liabilities $20,840.00 Total Long Term Liabilities $20,840.00 Equity Retained Earnings $1,016,406.84 Net Income ($287,751.32) Total Equity $728,655.52 Total LIABILITIES & EQUITY $1,095,843.87
vs. SUMMARY Revenue LCFF Entitlement 294,493 242,175 260,019 1,325,791 3,615,548 3,617,695 (8,285) 2,291,904 37% Federal Revenue - 15,631-37,793 177,155 174,525 (9,967) 136,732 22% Other State Revenues - 39,740 17,526 57,266 455,659 534,099 26 476,832 11% Local Revenues 12,179 (356) 191,864 231,698 44,607 53,710 862 (177,988) 431% Fundraising and Grants (1,284) 3,368 15 10,389 23,547 29,547 6,000 19,158 35% Total Revenue 305,389 300,558 469,424 1,662,937 4,316,516 4,409,575 (11,364) 2,746,639 38% Expenses Compensation and Benefits 209,087 214,636 194,228 1,078,062 2,307,413 2,345,059 (4,341) 1,266,997 46% Books and Supplies 31,563 16,310 26,096 177,904 311,204 283,942 35,697 106,038 63% Services and Other Operating Expenditures 173,937 114,548 23,148 623,856 1,644,264 1,716,649 16,872 1,092,793 36% Depreciation - - - - 4,930 6,260-6,260 0% Other Outflows 4,993 (952) 38,407 63,726 - - - (63,726) Total Expenses 419,580 344,542 281,879 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 36,864 338,278 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 %
KEY ASSUMPTIONS vs. % Enrollment Summary K-3 216 215 (1) 4-6 144 144-7-8 92 91 - Total Enrolled 452 450 (1) ADA % K-3 94.0% 95.0% 0.0% 4-6 95.0% 95.0% 0.0% 7-8 95.0% 95.0% 0.0% Average ADA % 94.5% 95.0% 0.0% ADA K-3 203.04 204.25 (0.95) 4-6 136.80 136.80-7-8 87.40 86.45 - Total ADA 427.24 427.50 (0.95)
REVENUE vs. % LCFF Entitlement 8011 Charter Schools General Purpose Entitlement - State Aid 242,175 242,175 242,175 1,237,784 3,188,680 3,190,567 (7,336) 1,952,783 39% 8012 Education Protection Account Entitlement - - 17,844 35,689 85,448 85,500 (190) 49,811 42% 8096 Charter Schools in Lieu of Property Taxes 52,318 - - 52,318 341,420 341,628 (759) 289,310 15% SUBTOTAL - LCFF Entitlement 294,493 242,175 260,019 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 - - - 19,396 80,794 77,582-58,186 25% 8292 Title II - - - 2,766 1,194 11,743-8,977 24% SUBTOTAL - Federal Revenue - 15,631-37,793 177,155 174,525 (9,967) 136,732 22% Other State Revenue 8319 Other State Apportionments - Prior Years - 32,829-32,829-32,829 754 (0) 100% 8520 Child Nutrition - State - 1,236-1,236 7,077 6,533 (544) 5,297 19% 8545 School Facilities Apportionments - - - - 320,430 353,550-353,550 0% 8550 Mandated Cost Reimbursements - 5,675 17,526 23,201 5,071 58,252-35,051 40% 8560 State Lottery Revenue - - - - 80,748 82,935 (184) 82,935 0% 8590 All Other State Revenue - - - - 42,332 - - - SUBTOTAL - Other State Revenue - 39,740 17,526 57,266 455,659 534,099 26 476,832 11% Local Revenue 8634 Food Service Sales 2,151 1,424 155 7,757 10,000 9,231 (769) 1,474 84% 8660 Interest 22-158 682 619 750 131 68 91% 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 1,500 226 99% 8702 Revenue Program 2 - - - - 206 206-206 0% 8703 Revenue Program 3 - - - - 1,273 1,273-1,273 0% 8999 Uncategorized Revenue 8,571 (13,842) 190,451 193,042 - - - (193,042) SUBTOTAL - Local Revenue 12,179 (356) 191,864 231,698 44,607 53,710 862 (177,988) 431% Fundraising and Grants 8802 Donations - Private 29 3,297 15 11,630 5,976 11,976 6,000 346 97% 8803 Fundraising (1,313) 71 - (1,241) 12,071 12,071 (0) 13,312-10% 8811 Fresno Rotary Grant - - - - 5,500 5,500-5,500 0% SUBTOTAL - Fundraising and Grants (1,284) 3,368 15 10,389 23,547 29,547 6,000 19,158 35% TOTAL REVENUE 305,389 300,558 469,424 1,662,937 4,316,516 4,409,575 (11,364) 2,746,639 38%
EXPENSES vs. % Compensation & Benefits Certificated Salaries 1100 Teachers Salaries 102,612 102,390 105,924 529,882 1,125,708 1,133,189-603,307 47% 1101 Teacher - Stipends - - - - 8,034 8,034-8,034 0% 1103 Teacher - Substitute Pay 1,271 570 417 2,258 1,530 5,000 (3,470) 2,742 45% 1300 Certificated Supervisor & Administrator Salaries 21,036 18,213 22,870 128,414 253,325 259,355-130,942 50% SUBTOTAL - Certificated Salaries 124,918 121,173 129,211 660,554 1,388,596 1,405,579 (3,470) 745,024 47% Classified Salaries 2100 Classified Instructional Aide Salaries 12,361 12,361 12,361 61,450 121,966 135,972-74,522 45% 2400 Classified Clerical & Office Salaries 9,496 7,664 8,346 44,374 116,776 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 42,767 213,438 419,095 456,760-243,322 47% Employee Benefits 3100 STRS 17,765 17,367 18,369 93,176 199,215 201,666 (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) 69,584 184,464 159,500-89,916 44% 3500 Unemployment Insurance 583 445 229 3,240 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 22,250 204,069 499,722 482,720 (871) 278,650 42% Books & Supplies 4100 Textbooks & Core Curricula Materials 3,405 283 281 19,825 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 5,627 474 387 9,316 8,000 12,000-2,684 78% 4325 Instructional Materials & Supplies 1,959 1,803 199 14,421 25,796 17,100 8,639 2,679 84% 4330 Office Supplies 1,395 401 393 7,042 8,593 8,593-1,552 82% 4335 PE Supplies - - - 66 1,030 1,030-964 6% 4340 Professional Development Supplies - - - 6,025 500 6,500 (500) 475 93% 4351 Yearbook - - - - 500 500-500 0% 4352 Sports 130-1,168 3,753 600 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 - 203-203 1,500 750 5,750 547 27% 4410 Classroom Furniture, Equipment & Supplies 5,923 7,404-30,298 35,000 31,000 (6,000) 702 98% 4420 Computers (individual items less than $5k) - 11-26,493 25,000 27,000-507 98% 4430 Non Classroom Related Furniture, Equipment & Supplies 185 78-8,832 15,000 11,000 9,000 2,168 80% 4710 Student Food Services 12,726-23,616 44,989 130,000 120,000 10,000 75,011 37% 4720 Other Food 175 285 53 1,086 3,685 3,669 8 2,583 30%
vs. % SUBTOTAL - Books and Supplies 31,563 16,310 26,096 177,904 311,204 283,942 35,697 106,038 63% Services & Other Operating Expenses 5200 Travel & Conferences 748 475 294 1,852 15,000 5,000 10,000 3,149 37% 5300 Dues & Memberships 15 139-747 2,513 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 - - 343 904 1,800 1,800-896 50% 5535 Utilities - All Utilities 5,704 4,171 2,522 28,412 41,500 82,000-53,588 35% 5610 Rent 61,595 61,595-308,159 589,251 589,251-281,092 52% 5611 Cornerstone Rent - - - 14,000 132,000 14,000 (3,000) - 100% 5615 Repairs and Maintenance - Building 706 728 728 5,867 5,150 15,000-9,133 39% 5616 Deferred Rent - - - - 152,046 152,046-152,046 0% 5617 Repairs and Maintenance - Other Equipment - - - 1,038 1,545 1,545-507 67% 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 6 - - - - 1,133-1,133-5803 Accounting Fees - 3,331-6,663 10,300 10,300-3,637 65% 5809 Banking Fees 37 15 15 119 1,146 1,146-1,027 10% 5812 Business Services - 9,721-40,951 125,000 116,650-75,699 35% 5815 Consultants - Instructional 1,759 12,565 12,980 27,499 15,840 122,000-94,501 23% 5822 Consultants - Non Instructional - Custom 3 1,526 3,068 767 5,552 20,000 10,000 5,000 4,448 56% 5824 District Oversight Fees 5,685 - - 5,685 36,155 36,177 83 30,492 16% 5830 Field Trips Expenses 13,696 336 280 12,096 35,256 15,075 20,103 2,979 80% 5833 Fines and Penalties - - - - 1,000 1,000-1,000 0% 5836 Fingerprinting - 68-68 - 150 (150) 82 45% 5839 Fundraising Expenses - - - 418 4,000 4,000-3,582 10% 5843 Interest - Loans Less than 1 Year 9 8 5 96-150 (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 - - 15 15 4,000 4,000-3,985 0% 5856 Mental Health Consultant - - - - 7,500 7,500-7,500 0% 5857 Payroll Fees 505 418 422 2,350 2,737 2,737-387 86% 5860 Printing and Reproduction 3,115 1,984-9,212 10,000 10,000-788 92% 5861 Prior Yr Exp (not accrued) 5,061 - - 5,061 - - - (5,061) 5863 Professional Development 12,638 - - 15,601 24,835 30,000 (15,165) 14,399 52% 5872 Special Education Encroachment 49,463 - - 49,463 331,965 332,168 738 282,705 15% 5874 Sports - - 1,000 940 1,545 3,545-2,605 27% 5881 Student Information System - - - - 15,450 15,450-15,450 0% 5884 Substitutes-Credentialed 2,605 1,265 770 8,370-9,000 (1,000) 630 93% 5885 Substitutes-Classified - - - - - 5,000 3,000 5,000 0% 5893 Transportation - Student - - - - 155 155-155 0% 5910 Communications - Internet / Website Fees - 1,642-6,692-16,600 (16,600) 9,908 40% 5915 Postage and Delivery 57 337-639 2,060 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. 173,937 114,548 23,148 623,856 1,644,264 1,716,649 16,872 1,092,793 36% Capital Outlay & Depreciation
vs. % 6900 Depreciation - - - - 4,930 6,260-6,260 0% SUBTOTAL - Capital Outlay & Depreciation - - - - 4,930 6,260-6,260 0% Other Outflows 7999 Uncategorized Expense 4,993 (952) 38,407 63,726 - - - (63,726) SUBTOTAL - Other Outflows 4,993 (952) 38,407 63,726 - - - (63,726) TOTAL EXPENSES 419,580 344,542 281,879 1,943,548 4,267,811 4,351,909 48,228 2,408,361 45%