CWC LA - Cash Balance (January 2012)

Transcription

1 CWC LA - Cash Balance (January 2012) 1,200,000 Cash Balance 1,000, ,000 ($1,000s) 600, , ,000 - CWC LA - Actuals/Projected CWC LA - ed (Nov) 1 1

2 CWC Hollywood - Financial Dashboard (January 2013) ($1,000s) $450 $400 $350 $300 $250 $200 $150 $100 $50 $- Cash Balance Income Statement Actual YTD YTD YTD B/(W) Total Forecast % of Total Full Year Total % of Total B/(W) Principal Apportionment 487, ,723 57,225 1,252,908 56% 1,296,092 54% (43,184) Federal Revenue 46,740 40,610 6, ,174 5% 130,756 5% (17,581) State Revenue 134, ,807 (2,115) 339,211 15% 350,254 15% (11,042) Other Local Revenue 108, ,661 (27,942) 197,893 9% 251,729 11% (53,836) Grants/Fundraising 167, ,286 (25,858) 353,693 16% 360,210 15% (6,518) TOTAL REVENUE 945, ,087 7,441 2,256, % 2,389, % (132,161) Salaries & Benefits 771, ,040 26,295 1,485,474 66% 1,472,439 65% (13,035) Student Supplies 38,656 85,276 46, ,337 5% 158,795 7% 36,457 Operating Expenses 240, ,318 (48,809) 439,322 20% 417,929 18% (21,392) Other 49,166 96,808 47, ,564 9% 213,513 9% 10,949 Actual and Projected Cash (Nov. Approved) TOTAL EXPENSES 1,099,693 1,171,442 71,749 2,249, % 2,262, % 12,979 Income/(Loss) (154,164) (233,354) 79,190 7, ,365 (119,182) Y/E CASH BALANCE Projected Better / (Worse) Revenue / ADA Cost / ADA $ 15,128 $ 7,921 $ 7,207 Projected 9,208 Projected 9,179 $300 $200 $100 Income From Operations 9,428 8,929 Better / (Worse) (220) Better / (Worse) (250) STATE BUDGET UPDATE ($1,000s) $- $(100) $(200) $(300) $(400) $(500) The first in a series of hearings on the Governor's budget proposal took place in late January in the Senate and Fiscal Review Committee. Committee members received an analysis of the Governor's proposals from the Legislative Analyst's Office (LAO). According to the LAO s The : Overview of the Governor's, "the state has now reached a point where its underlying expenditures and revenues are roughly in balance." However, "because there are still considerable risks to revenue estimates given uncertainty surrounding federal fiscal policy and the volatility inherent in [California's] revenue system, the Governor's focus on fiscal restraint and paying off debts is appropriate." An overview hearing for the K-12 education proposals is scheduled for February 28 and with budget trailer bill language now released more detailed analysis of the proposals, including the Local Control Funding Formula, will come. FY NET INCOME/ (LOSS) Actual Income Act & Proj Income (Nov Approved) Projected Better / (Worse) $ 7,183 $ 126,365 $ (119,182) As a reminder, key elements of the governor's budget include: - Reducing inter-year deferrals by $1.8 billion - $48.5 million to fund charter school ADA growth - $400.5 million in revenue from the recently passed California Clean Energy Jobs Act (Proposition 39) for schools to fund energy efficiency projects -Shifting the Charter School Facility Program and the Charter School Revolving Loan Program from the Department of Education to the California School Finance Authority -A new funding system that distributes funds to school districts and charter schools through a base grant per ADA with additional funding allocated to local education agencies on the basis of their English Language Learner and low income populations. 300 ADA ExED will continue to provide updates on the governor s budget proposals as they move through the legislature. 250 ADA Average ADA ADA % 95.7% 97.3% -2.1% 95.2% P-1 ADA Balance Sheet Analysis Prior Month Current Month Comment Cash 266, ,503 Accounts Receivable 22,320 20,841 Due from Others 364 2,888 Accounts Payable (Including Payroll) 8,119 (860) Due to Others 45,948 3,627 Available Line of Credit 0 0 Total Debt 0 0 Cash Ratio (Cash/CL) > 1 is good Quick Ratio ((Cash+AR)/CL) > 1 is good Debt-Equity Ratio - - < 1 is good Actual ADA ADA Debt Service Coverage Ratio (DSCR) N/A N/A > 1.1 is good Average ADA Average ADA Lease Payment Coverage Ratio > 1.35 is good Actuals As Interest Coverage Ratio N/A N/A > 1.5 is good of Month 5 Better / (Worse) Forecast Days Cash on Hand is good Enrollment P-2 ADA N/A 2

3 CWC Silverlake - Financial Dashboard (January 2013) ($1,000s) $700 $600 $500 $400 $300 $200 $100 $- $(100) $(200) Cash Balance Income Statement Actual YTD YTD YTD B/(W) Total Forecast % of Total Full Year Total % of Total B/(W) Principal Apportionment 521, ,697 (43,313) 1,139,346 53% 1,206,226 55% (66,881) Federal Revenue 30,346 39,436 (9,090) 310,936 15% 122,071 6% 188,865 State Revenue 145, ,632 (1,904) 314,047 15% 440,878 20% (126,831) Other Local Revenue 22,840 16,325 6,516 32,187 2% 35,710 2% (3,523) Grants/Fundraising 31, ,695 (152,039) 340,961 16% 381,166 17% (40,205) TOTAL REVENUE 751, ,784 (199,830) 2,137, % 2,186, % (48,575) Salaries & Benefits 697, ,363 15,075 1,262,494 62% 1,275,976 62% 13,482 Student Supplies 142, ,949 (7,656) 203,809 10% 199,485 10% (4,325) Operating Expenses 224, ,150 (36,099) 379,470 19% 377,952 18% (1,517) Other 47,578 97,565 49, ,737 10% 212,158 10% 9,421 Actual and Projected Cash (Nov Approved) TOTAL EXPENSES 1,111,719 1,133,027 21,308 2,048, % 2,065, % 17,061 Income/(Loss) (359,765) (181,242) (178,522) 88, ,481 (31,514) Y/E CASH BALANCE Projected Better / (Worse) Revenue / ADA Cost / ADA $ 9,245 $ 19,267 $ (10,022) Projected 9,590 Projected 9,191 $200 $100 Income From Operations 9,268 8,757 Better / (Worse) 322 Better / (Worse) (434) ($1,000s) $- $(100) $(200) $(300) $(400) $(500) STATE BUDGET UPDATE The first in a series of hearings on the Governor's budget proposal took place in late January in the Senate and Fiscal Review Committee. Committee members received an analysis of the Governor's proposals from the Legislative Analyst's Office (LAO). According to the LAO s The : Overview of the Governor's, "the state has now reached a point where its underlying expenditures and revenues are roughly in balance." However, "because there are still considerable risks to revenue estimates given uncertainty surrounding federal fiscal policy and the volatility inherent in [California's] revenue system, the Governor's focus on fiscal restraint and paying off debts is appropriate." $(600) $(700) FY NET INCOME/ (LOSS) Act & Proj Income (Nov. Approved) Projected Better / (Worse) $ 88,967 $ 120,481 $ (31,514) ADA An overview hearing for the K-12 education proposals is scheduled for February 28 and with budget trailer bill language now released more detailed analysis of the proposals, including the Local Control Funding Formula, will come. As a reminder, key elements of the governor's budget include: - Reducing inter-year deferrals by $1.8 billion - $48.5 million to fund charter school ADA growth - $400.5 million in revenue from the recently passed California Clean Energy Jobs Act (Proposition 39) for schools to fund energy efficiency projects -Shifting the Charter School Facility Program and the Charter School Revolving Loan Program from the Department of Education to the California School Finance Authority -A new funding system that distributes funds to school districts and charter schools through a base grant per ADA with additional funding allocated to local education agencies on the basis of their English Language Learner and low income populations. ExED will continue to provide updates on the governor s budget proposals as they move through the legislature. ADA Average ADA (13.0) ADA % 92.0% 94.9% -3.4% 91.5% P-1 ADA Balance Sheet Analysis Prior Month Current Month Comment Cash 186,185 88,649 Accounts Receivable 0 0 Due from Others 3,249 2,030 Accounts Payable (Including Payroll) 3, Due to Others 8,589 37,623 Available Line of Credit 0 0 Total Debt 452, ,500 Cash Ratio (Cash/CL) 6 2 > 1 is good Quick Ratio ((Cash+AR)/CL) 6 2 > 1 is good Debt-Equity Ratio (2) (1.26) 0 to 1 is good Actual ADA ADA (Nov) Average ADA Debt Service Coverage Ratio (DSCR) N/A > 1.1 is good Lease Payment Coverage Ratio > 1.35 is good Actuals As Interest Coverage Ratio N/A > 1.5 is good of Month 5 Better / (Worse) Forecast Days Cash on Hand is good Enrollment (10.0) P-2 ADA N/A 3

4 Citizens of the World Los Angeles Forecast (Current) vs. vs. Prior Month Forecast FY Forecast (Current Month) FY Revised (Nov 2012) FY Variance to (Better/(Worse) RSO HW SL MV Total RSO HW SL MV Total RSO HW SL MV Total Enrollment (5) (10) - (15) ADA (8) (13) - (21) REVENUE Revenue Limit Sources 8015 Charter School General Purpose - State Aid $ - $ 919,520 $ 836,175 $ - $ 1,755,695 $ - $ 951,348 $ 885,385 $ - $ 1,836,733 $ - $ (31,828) $ (49,210) $ - $ (81,038) 8019 Charter Schools General Purpose - Prior Year In lieu of Property Taxes - 333, , , , , ,585 - (11,356) (17,671) - (29,027) Total Revenue Limit Sources - 1,252,908 1,139,346-2,392,254-1,296,092 1,206,226-2,502,318 - (43,184) (66,881) - (110,064) Other Federal Income 8181 Special Education - IDEA - 39,215 35,660-74,875-47,708 44,400-92,107 - (8,493) (8,739) - (17,232) 8220 Child Nutrition (Federal) - 36,138 36,182-72,320-45,611 41,655-87,266 - (9,473) (5,473) - (14,946) 8291 Title I, A, Basic Low Income - 24,871 29,158-54,029-23,756 29,158-52,914-1, , Title II, A Teacher Quality - 1,141 1,753-2,894-7,128 6,858-13,986 - (5,987) (5,105) - (11,092) 8293 Title II, D EETT Title III, Limited English (LEP) - 7, ,821-2, ,565-5, , Title V, A Innovative Education Title V, B Charter Schools Grants - 3, , , ,671-3, , , , , Other Federal Income Total Other Federal Income - 113, , , , , , ,827 - (17,581) 188, , , Other State Income 8311 Special Ed - AB , , , , , ,531 - (4,684) (7,289) - (11,973) 8312 Supplemental Hours Class Size Reduction (K-3) Child Nutrition (State) - 2,638 2,654-5,291-3,424 3,140-6,564 - (786) (486) - (1,272) 8560 State Lottery Revenue - 34,435 31,314-65,750-35,608 33,139-68,748 - (1,173) (1,825) - (2,998) 8590 Charter Sch Categorical Blk Gr - 130, , , , , ,795 - (3,339) (6,736) - (10,076) 8591 SB , , (108,845) - (108,845) 8593 Art and Music Block Grant Secondary School Counselors Other State Revenue - 33,635 28,305-61,940-34,695 29,955-64,650 - (1,060) (1,650) - (2,710) Total Other State Income - 339, , , , , ,132 - (11,042) (126,831) - (137,874) Other Income-Local 8634 Food Service Sales - 30,296 32,164-62,460-35,893 35,710-71,603 - (5,598) (3,546) - (9,144) 8660 Interest Income All Other Income (afterschool, summer school, Enrichment) - 149, , , ,470 - (56,059) 23 - (56,036) 8698 Grants Fundraising - 353, , , , , ,376 - (6,518) (40,205) 639 (46,084) 8999 Prior Year Adjustments - 18, ,186-10, ,365-7, ,821 Total Other Income-Local - 551, , , , ,876-1,028,815 - (60,353) (43,728) 639 (103,442) TOTAL REVENUE - 2,256,880 2,137, ,139 4,507,496-2,389,041 2,186,052-4,575,092 - (132,161) (48,575) 113,139 (67,597) 4

5 Citizens of the World Los Angeles Forecast (Current) vs. vs. Prior Month Forecast EXPENSE FY Forecast (Current Month) FY Revised (Nov 2012) FY Variance to (Better/(Worse) RSO HW SL MV Total RSO HW SL MV Total RSO HW SL MV Total 1000 Certificated Salaries 1110 Teachers Salaries - 703, ,976-1,337, , ,248-1,340,352-1,628 1,273-2, Teachers Subs - 21,450 17,070-38,520-21,450 11,850-33, (5,220) - (5,220) 1175 Teachers - Extra Duty/Stipend - 5,500 3,206-8,706-5,500 2,646-8, (560) - (560) 1200 Certificated Pupil Support Certificated School Administrators 92, , , ,708 99, , , ,285 7,703 (18,124) (1) - (10,423) 1900 Other Certificated Total 1000 Certificated Salaries 92, , ,608-1,786,385 99, , ,100-1,773,083 7,703 (16,496) (4,509) - (13,302) 2000 Classified Salaries 2100 Instructional Aides - 219, , , , , ,696-13,202 1,210-14, Classified Support (maintenance, food) - (140) - - (140) - (140) 2,804-2, ,804-2, Classified School Administrators Clerical/Technical/Office 35,744 74,056 46, ,086 26,920 78,366 46, ,973 (8,824) 4, (4,113) 2900 Other Classified (noon and yard supervisors, etc) - 99,715 2, ,883-94,676 6, ,336 - (5,039) 4,492 - (547) Total 2000 Classified Salaries 35, , , ,112 26, , , ,668 (8,824) 12,473 8,907-12, Employee Benefits 3111 STRS 7,577 69,503 68, ,781 8,240 68,973 68, , (530) (45) PERS Social Security (OASDI) 2,276 25,552 16,383-44,211 1,669 25,673 16,440-43,782 (607) (429) 3331 Medicare 1,863 18,109 15,883-35,854 1,839 18,111 15,902-35,851 (24) (3) 3401 H & W Payment (medical, dental, vision insurance) 5, ,861 52, , ,344 61, ,987 (4,490) (8,517) 9,032 - (3,976) 3501 SUI Payment Account 1,404 13,826 12,044-27,275 1,395 13,739 12,065-27,198 (9) (88) 21 - (76) 3601 Wkr Comp Payment Account 15,064 5,380 5,379-25,823 15,064 5,380 5,379-25, B Other Benefits Total 3000 Employee Benefits 33, , , ,906 29, , , ,510 (4,468) (9,012) 9,084 - (4,396) 4000 Supplies 4110 Textbooks - 17,015 36,640-53,655-22,440 36,640-59,080-5, , Other Books and Reference Materials - 1,046 32,572-33, ,338-26,231 - (153) (7,234) - (7,387) 4310 Instructional Materials - 11,990 24,000-35,990-26,491 30,990-57,481-14,502 6,990-21, Office Supplies 1,000 12,089 14,640-27,729 2,000 12,323 10,668-24,991 1, (3,972) - (2,739) 4370 Custodial Supplies ,546 3, ,000-5,556 2, ,500-4, Other Supplies 1,045 9,858 10,000-20,903-15,241 15,000-30,241 (1,045) 5,383 5,000-9, Noncapitalized Furniture/Equipment - 5,000 10,861-15,861-5,000 7,591-12, (3,270) - (3,270) 4700 Food Supplies - 64,794 74, ,390-75,850 71, ,108-11,056 (3,339) - 7, Food for School Lunch Program Food Supplies Total 4000 Supplies 2, , , ,691 5, , , ,279 2,455 36,457 (4,325) - 34,588 5

6 Citizens of the World Los Angeles Forecast (Current) vs. vs. Prior Month Forecast FY Forecast (Current Month) FY Revised (Nov 2012) FY Variance to (Better/(Worse) RSO HW SL MV Total RSO HW SL MV Total RSO HW SL MV Total 5000 Operating Services 5200 Travel and Conferences 1,500 8, ,000 1,500 3, ,000 - (5,000) - - (5,000) 5300 Dues and Fees - 4,399 6,250-10,649-4,450 6,250-10, Insurance (property, student accident, board) 16,905 6,039 6,038-28,982 16,905 6,039 6,038-28, Utilities and Housekeeping 86, ,000-88,002 86, ,000-88, Building Rent - 104, , , , , , Equipment Rental - 5,184 6,000-11,184-5,184 6,000-11, Vendor Repairs 889 3,135 2,000-6,024-3,135 3,000-6,135 (889) - 1, Pupil Transportation - General - 4,700 5,000-9,700-4,700 5,000-9, Legal/Audit 28,539 3,750 3,000-35,289 14,000 3,600 13,500-31,100 (14,539) (150) 10,500 - (4,189) 5830 Advertisement/Recruitment 25 1,765 5,000 3,000 9,790-1,765 5,000-6,765 (25) - - (3,000) (3,025) 5850 Non-Instructional Consultants ,162 5,000-16,662 2,500 18,662 5,000-26,162 2,000 7, , Instructional Consultants - 161,436 38, , ,592 44, ,692-3,155 5,400-8, ExED 68,831 22,070 32, , ,166 4,414 6, ,000 43,335 (17,656) (25,680) - (1) 5890 Other Services & Operating Expe 2,066 6,560 10,000-18,626-6,560 10,000-16,560 (2,066) (2,066) 5891 Factoring Fees Fair Share Special Education Cost - 70,690 64, ,974-75,961 70, ,655-5,271 6,411-11, Fundraising Cost - 18,668 6,832-25,500-5,093 7,620-12,713 - (13,575) (12,787) 5900 Communications (tele, internet, postage) 1,112 7,002 8,000-16,114-6,013 8,000-14,013 (1,112) (988) - - (2,100) 5910 Telephone/Internet Expense Internet Expense Postage (UPS, Fedex, US Mail) Total 5000 Operating Services 207, , ,470 3,000 1,029, , , ,952-1,029,814 26,704 (21,392) (1,517) (3,000) Capital Outlay 6900 Depreciation ,545-2, , (1,003) - (1,003) Total 6000 Capital Outlay ,545-2, , (1,003) - (1,003) 7000 Other Outgo 7299 District Oversight Fee - 16,165 13,523-29,688-15,388 14,168-29,556 - (776) (131) 7310 INDIRECT COSTS (Transferred to Central Admin) (371,212) 185, , (394,779) 197, , (23,567) 11,725 11, Debt Service - Interest - - 2,063-2, (2,063) - (2,063) Total 7000 Other Outgo (371,212) 201, ,192-31,750 (394,779) 212, ,616-29,556 (23,567) 10,949 10,424 - (2,194) TOTAL EXPENSES (3) 2,249,697 2,048,509 3,000 4,301,203-2,262,675 2,065,571-4,328, ,979 17,061 (3,000) 27,043 NET INCOME 3 7,183 88, , , , , ,846 3 (119,182) (31,514) 110,139 (40,554) Beginning Cash Balance - 200,238 9, , ,238 9, , Cash Flow from Operating Activities Net Income 3 7,183 88, , , , , ,846 3 (119,182) (31,514) 110,139 (40,554) Change in Accounts Receivable Prior Year Accounts Receivable - 336, , , , Current Year Accounts Receivable - (613,619) (635,200) - (1,248,820) - (714,522) (679,107) - (1,393,628) - 100,902 43, ,809 Change in Due from (0) (2,888) (2,030) - (4,918) (1,040) (2,581) (961) - (4,582) 1,039 (306) (1,069) - (336) Change in Accounts Payable - 88,592 21, ,601-50,241 22,052-72,294-38,351 (1,043) - 37,307 Change in Due to (0) (1,322) 2,815-1,493-17, , ,118 (0) (18,804) (168,821) - (187,625) Summer Savings Program - (5,000) - - (5,000) - (5,000) - - (5,000) Change in Payroll Liaibilities 136 (1,941) (1,176) 1,041 (1,172) 1,727-1,595 (904) (769) (1,098) - (2,771) Prepaid Expenditures - 6,960 (15,031) - (8,071) - (56) (13,766) - (13,822) - 7,015 (1,265) - 5,751 Deferred Revenue Depreciation Expense ,545-2, , ,003-1,003 Cash Flow from Investing Activities Capital Expenditures - - (65,123) - (65,123) - - (65,000) - (65,000) - - (123) - (123) Cash Flow from Financing Activities Source , ,000 1,052, , , , , ,000 Use Ending Cash Balance ,128 9, , , ,921 19,267-27, ,207 (10,022) 560, ,462 5% of Expenses Reserve Target (0) 112, , , , , ,412 6

7 CITIZENS OF THE WORLD LOS ANGELES - REGIONAL SUPPORT OFFICE CASH FLOW INCOME Total Enrollment Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Accrual Jul '12 - Jun 13 Enter Apportionment Schedule Scenario P-2 P-2 P-2 P-2 P-2 P-2 P-2 P-1 P-1 P-1 P-1 P Revenue Limit Sources SSC Planning Apportionment 0% 0% 12% 0% 9% 9% 25% /26 2/39 64/83 6% 12% 8% 8% 8% 8% 8% 1/3 1/6 1/6 1/6 1/6 # of school days # of pay period days # 8015 Charter School General Purpose - State Aid % # 8019 Charter Schools General Purpose - Prior Year % # 8096 In lieu of Property Taxes % Total Revenue Limit Sources % Other Federal Income - # 8181 Special Education - IDEA % # 8220 Child Nutrition (Federal) % # 8291 Title I, A, Basic Low Income % # 8292 Title II, A Teacher Quality % # 8293 Title II, D EETT % # 8294 Title III, Limited English (LEP) % # 8295 Title V, A Innovative Education % # 8296 Title V, B Charter Schools Grants % # 8297 Other Federal Income % Total Other Federal Income % Other State Income - # 8311 Special Ed - AB % # 8312 Supplemental Hours % # 8434 Class Size Reduction (K-3) % # 8520 Child Nutrition (State) % # 8560 State Lottery Revenue % # 8590 Charter Sch Categorical Blk Gr % # 8591 SB % # 8593 Art and Music Block Grant % # 8595 Secondary School Counselors % # 8599 Other State Revenue % Total Other State Income % Other Income-Local - # 8634 Food Service Sales % # 8660 Interest Income % # 8690 All Other Income (afterschool, summer school, Enrich % # 8698 Grants % # 8699 Fundraising % # 8999 Prior Year Adjustments % Total Other Income-Local % TOTAL INCOME % EXPENSE % 1000 Certificated Salaries % # 1110 Teachers Salaries % # 1170 Teachers Subs % # 1175 Teachers - Extra Duty/Stipend (959) % # 1200 Certificated Pupil Support % # 1300 Certificated School Administrators 99, ,417 10,833 10,833 10,833 10,833 10,833 10,833 10,833 10,833 92,081 (7,703) -8% # 1900 Other Certificated % Total 1000 Certificated Salaries 99, ,417 10,833 11,792 10,833 9,874 10,833 10,833 10,833 10,833-92,081 (7,703) -8% 2000 Classified Salaries Revised (Nov. 2012) # 2100 Instructional Aides % # 2200 Classified Support (maintenance, food) % # 2300 Classified School Administrators % # 2400 Clerical/Technical/Office 26, ,320 1,956 2,276 1,404 5,758 5,758 5,758 5,758 5,758 35,744 8,824 33% Variance from 7

8 CITIZENS OF THE WORLD LOS ANGELES - REGIONAL SUPPORT OFFICE CASH FLOW Total Enrollment Revised (Nov. 2012) Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Accrual Jul '12 - Jun 13 # 2900 Other Classified (noon and yard supervisors, etc) % Total 2000 Classified Salaries 26, ,320 1,956 2,276 1,404 5,758 5,758 5,758 5,758 5,758-35,744 8,824 33% 3000 Employee Benefits # 3111 STRS 8, ,577 (663) -8% # 3212 PERS % # 3311 Social Security (OASDI) 1, , % # 3331 Medicare 1, , % # 3401 H & W Payment (medical, dental, vision insurance) ,426 4, % # 3501 SUI Payment Account 1, , % # 3601 Wkr Comp Payment Account 15, ,152-2,152 2,152-2,152 2,152 2,152 2,152 15,064-0% # B % # 3902 Other Benefits % Total 3000 Employee Benefits 29, , ,723 3,826 1,523 4,662 4,765 4,765 4,765 2,613-33,610 4,468 15% 4000 Supplies # 4110 Textbooks % # 4210 Other Books and Reference Materials % # 4310 Instructional Materials % # 4350 Office Supplies 2, ,000 (1,000) -50% # 4370 Custodial Supplies 3, (2,500) -83% # 4390 Other Supplies , ,045 1,045 0% # 4400 Noncapitalized Furniture/Equipment % # 4700 Food Supplies % # 4710 Food for School Lunch Program % # 4790 Food Supplies % Total 4000 Supplies 5, , ,545 (2,455) -49% 5000 Operating Services # 5200 Travel and Conferences 1, ,500-0% # 5300 Dues and Fees % # 5450 Insurance (property, student accident, board) 16, ,415-2,415 2,415-2,415 2,415 2,415 2,415 16,905-0% # 5500 Utilities and Housekeeping 86, ,755 16,504 13,720 13,720 13,720 13,720 13,720 86,861-0% # 5610 Building Rent ,284 (7,284) % # 5620 Equipment Rental % # 5630 Vendor Repairs % # 5812 Pupil Transportation - General % # 5820 Legal/Audit 14,000-1,937 4, ,703 7,500 3,000 28,539 14, % # 5830 Advertisement/Recruitment % # 5850 Non-Instructional Consultants 2, (2,000) -80% # 5851 Instructional Consultants % # 5853 ExED 112, ,666 9,833 9,833 9,833 9,833 9,833 68,831 (43,335) -39% # 5890 Other Services & Operating Expe , ,066 2,066 0% 5891 Factoring Fees % # 5896 Fair Share Special Education Cost % # 5897 Fundraising Cost % # 5900 Communications (tele, internet, postage) ,112 1,112 0% # 5910 Telephone/Internet Expense % # 5920 Internet Expense % # 5930 Postage (UPS, Fedex, US Mail) % Total 5000 Operating Services 233,932-1,937 14,098 (7,284) 2,440 4,259 31,685 36,301 26,468 26,468 26,468 31,553 12, ,228 (26,704) -11% 6000 Capital Outlay # 6900 Depreciation % Total 6000 Capital Outlay % 7000 Other Outgo Variance from - 0% # 7299 District Oversight Fee % # 7310 INDIRECT COSTS (Transferred to RSO) (394,779) - (1,937) (16,250) (268) (18,953) (22,153) (46,606) (56,872) (48,102) (48,102) (48,102) (51,035) (12,833) (371,212) 23,567-6% # 7438 Debt Service - Interest % Total 7000 Other Outgo (394,779) - (1,937) (16,250) (268) (18,953) (22,153) (46,606) (56,872) (48,102) (48,102) (48,102) (51,035) (12,833) (371,212) 23,567-6% Total Expenses (1) - (2) (3) (3) NET INCOME

9 CITIZENS OF THE WORLD LOS ANGELES - REGIONAL SUPPORT OFFICE CASH FLOW Total Enrollment Revised (Nov. 2012) Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Accrual Jul '12 - Jun 13 Beginning Cash Balance (1,937) (1,937) 1 (19,710) ,955 19,955 19, Cash Flow from Operating Activities Net Income Change in Accounts Receivable - Prior Year Accounts Receivable Current Year Accounts Receivable Change in Due from (1,040) (1,937) (16,250) 17,148 (18,953) 19, (0) 1,039 Change in Accounts Payable ,250 (16,250) ,666 (19,666) (149) Change in Due to (0) (0) (0) Change in Payroll Liaibilities 1,041 1,041 (759) 84 (228) (1) 136 (904) Prepaid Expenditures Deferred Revenue Depreciation Expense Cash Flow from Investing Activities Capital Expenditures Cash Flow from Financing Activities Source Use Ending Cash Balance 1 - (1,937) (1,937) 1 (19,710) ,955 19,955 19, Variance from - - Ending Cash Balance - Actuals/Projected 5% Reserve: (0) CWC SL 218, , , , , ,185 88,647 (77,549) (136,587) (63,659) (87,673) 9,245 CWC HW 133, , , , , , , , , ,009 59,445 15,128 CWC MV (111) (861) 448, ,139 CWC RSO - (1,937) (1,937) 1 (19,710) ,955 19,955 19, CWC LA - Actuals/Projected 352, , , , , , , ,430 37,185 92, , ,650 9

10 CITIZENS OF THE WORLD CHARTER SCHOOL HOLLYWOOD CASH FLOW INCOME Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Accrual Jul '12 - Jun 13 Total Enrollment (5) -1.9% Enter Apportionment Schedule Scenario P-2 P-2 P-2 P-2 P-2 P-2 P-2 P-1 P-1 P-1 P-1 P Proposed Apportionment (Taxes Pass) 0% 2% ADVANCE 13% APPORTIONMENT 5% FIGURES 9% USED 9% 17% P1 APPORTIONMENT FIGURES 1/16 USED 0 74/ Revenue Limit Sources 6% 12% 8% 8% 8% 8% 8% 1/3 1/6 1/6 1/6 1/6 # of school days # of pay period days Revised (Nov. 2012) # 8015 Charter School General Purpose - State Aid 951, ,436 42,223 22, ,524 42,223 42,223 46,531 26,760 13, , ,520 (31,828) -3.3% # 8019 Charter Schools General Purpose - Prior Year % # 8096 In lieu of Property Taxes 344,744 14,506 29,011 19,341 19,341 55,190-52,338 26,169 39,164 19,582 19,582 19,582 19, ,388 (11,356) -3.3% Total Revenue Limit Sources 1,296,092 14,506 29, ,777 61,564 78, ,524 94,561 68,392 85,696 46,342 33,272 19, ,676 1,252,908 (43,184) -3.3% Other Federal Income - # 8181 Special Education - IDEA 47,708 2,030 4,059 2,706 2,706 7,722-7,323 3,662 3,003 1,501 1,501 1,501 1,501 39,215 (8,493) -17.8% # 8220 Child Nutrition (Federal) 45, ,594 3,571 3,135 3,536 3,744 3,328 11,231 36,138 (9,473) -20.8% # 8291 Title I, A, Basic Low Income 23, ,458 11,458 1,955 24,871 1, % # 8292 Title II, A Teacher Quality 7, , ,141 (5,987) -84.0% # 8293 Title II, D EETT % # 8294 Title III, Limited English (LEP) 2, ,821 7,821 5, % # 8295 Title V, A Innovative Education % # 8296 Title V, B Charter Schools Grants 3, ,989 3, % # 8297 Other Federal Income % Total Other Federal Income 130,756 2,030 4,059 2,706 2,706 7,722-27,516 7,233 6,137 5,037 20,692 12,650 14, ,174 (17,581) -13.4% Other State Income - # 8311 Special Ed - AB ,195 6,011 12,022 8,014 8,014 22,870-21,688 10,844 16,016 8,008 8,008 8,008 8, ,511 (4,684) -3.3% # 8312 Supplemental Hours % # 8434 Class Size Reduction (K-3) % # 8520 Child Nutrition (State) 3, ,638 (786) -23.0% # 8560 State Lottery Revenue 35, ,609 8,609 17,218 34,435 (1,173) -3.3% # 8590 Charter Sch Categorical Blk Gr 134, ,433 7,942 4,292 19,406 7,942 15,341 9,090 5,227 2,674-45, ,993 (3,339) -2.5% # 8591 SB % # 8593 Art and Music Block Grant % # 8595 Secondary School Counselors % # 8599 Other State Revenue 34, ,488-15,573 15,573 33,635 (1,060) -3.1% Total Other State Income 350,254 6,011 12,022 21,447 15,956 27,162 21,894 30,200 35,058 25,330 22,100 26,526 8,249 87, ,211 (11,042) -3.2% Other Income-Local - # 8634 Food Service Sales 35, ,107 1,103 3,334 2, ,146 2,810 3,512 3,688 2,283 30,296 (5,598) -15.6% # 8660 Interest Income % # 8690 All Other Income (afterschool, summer school, Enrichm 205,470 4,418-21,176 10,449-14,288 28,344 14,469 12,861 16,076 16,880 10, ,411 (56,059) -27.3% # 8698 Grants % # 8699 Fundraising 360, ,196 17,641 20,232 75,317 38,011 22,360 13,124 96,373 31,984 22, ,693 (6,518) -1.8% # 8999 Prior Year Adjustments 10,365-1,159 9, , ,186 7, % Total Other Income-Local 611,939 4,478 1,174 50,685 29,193 23,566 92,181 74,869 42,975 28, ,961 52,552 35, ,586 (60,353) -9.9% TOTAL INCOME 2,389,041 27,024 46, , , , , , , , , ,042 75, ,619 2,256,880 (132,161) -5.5% EXPENSE Certificated Salaries - # 1110 Teachers Salaries 705,103-33,903 68,222 61,458 64,771 68,808 65,786 68,106 68,106 68,106 68,106 68, ,476 (1,628) -0.2% # 1170 Teachers Subs 21, ,641 3,915 4,170 2,295 2, , % # 1175 Teachers - Extra Duty/Stipend 5, , , % # 1200 Certificated Pupil Support % # 1300 Certificated School Administrators 109,146 18,404 18,404 4,088 7,583 7,583 7,583 7,583 7,583 10,604 10,604 13,625 13, ,270 18, % # 1900 Other Certificated % Total 1000 Certificated Salaries 841,199 18,404 52,307 75,951 72,956 76,524 80,686 76,084 77,332 80,352 80,352 83,373 83, ,695 16, % Var. from Revised 10

11 CITIZENS OF THE WORLD CHARTER SCHOOL HOLLYWOOD CASH FLOW Classified Salaries Revised (Nov. 2012) Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Accrual Jul '12 - Jun 13 Var. from Revised Total Enrollment (5) -1.9% # 2100 Instructional Aides 233,119-4,718 20,155 22,586 20,499 21,538 16,835 23,234 20,652 25,815 27,106 16, ,917 (13,202) -5.7% # 2200 Classified Support (maintenance, food) (140) ,990 (2,860) (140) - 0.0% # 2300 Classified School Administrators % # 2400 Clerical/Technical/Office 78, ,536 4,070 11,283 5,601 6,695 4,757 9,188 5,955 7,389 7,747 7,099 74,056 (4,310) -5.5% # 2900 Other Classified (noon and yard supervisors, etc) 94, ,650 9,281 10,764 9,950 10,207 8,510 9,614 8,546 10,683 11,217 6,944 99,715 5, % Total 2000 Classified Salaries 406,020 1,225 12,494 35,496 41,773 36,050 38,440 30,102 42,036 35,153 43,887 46,070 30, ,548 (12,473) -3.1% 3000 Employee Benefits # 3111 STRS 68,973 1,536 4,450 6,003 5,704 5,979 6,374 6,063 6,380 6,629 6,629 6,878 6,878-69, % # 3212 PERS % # 3311 Social Security (OASDI) 25, ,537 3,723 2,458 2,611 2,068 2,606 2,179 2,721 2,856 1,911-25,552 (121) -0.5% # 3331 Medicare 18, ,615 1,657 1,603 1,709 1,527 1,731 1,675 1,801 1,877 1,656-18,109 (2) 0.0% # 3401 H & W Payment (medical, dental, vision insurance) 93, ,035 8,132 9,240 7,573 (1,816) 6,548 9,988 9,988 9,988 9,988 9, ,861 8, % # 3501 SUI Payment Account 13, ,225 1,257 1,216 1,296 1,248 1,313 1,271 1,367 1,424 1,256-13, % # 3601 Wkr Comp Payment Account 5,380-8,607 2,152 (5,379) , % # B % # 3902 Other Benefits % Total 3000 Employee Benefits 225,219 2,326 37,603 20,664 16,202 18,829 10,174 17,454 22,018 21,742 22,506 23,024 21, ,231 9, % 4000 Supplies # 4110 Textbooks 22,440-1,813 3, ,405 2,405 2,405 2,405 2,405 17,015 (5,425) -24.2% # 4210 Other Books and Reference Materials , % # 4310 Instructional Materials 26, ,219 1,680 1,907 (1,070) (118) 1,474 1,474 1,474 1,474 1,474 11,990 (14,502) -54.7% # 4350 Office Supplies 12, ,806 2, ,123 1,056 1,056 1,056 1,056 1,056 12,089 (233) -1.9% # 4370 Custodial Supplies (11) -1.9% # 4390 Other Supplies 15, , ,858 (5,383) -35.3% # 4400 Noncapitalized Furniture/Equipment 5, , , % # 4700 Food Supplies 75, ,494-6,721-19,999 6,664 5,924 7,405 7,775 4,813 64,794 (11,056) -14.6% Total 4000 Supplies 158,795-2,082 9,991 15,862 2,741 6,376 1,602 26,220 12,885 12,145 13,625 13,996 4, ,337 (36,457) -23.0% 5000 Operating Services # 5200 Travel and Conferences 3, , , ,500 5, % # 5300 Dues and Fees 4,450-1,273-1, ,399 (51) -1.1% # 5450 Insurance (property, student accident, board) 6,039-9,662 2,415 (6,038) , % # 5500 Utilities and Housekeeping % # 5610 Building Rent 104, ,738 8,677 8,677 8,677 8,677 8,677 (0) (0) 104, % # 5620 Equipment Rental 5, , % # 5630 Vendor Repairs 3, , % # 5812 Pupil Transportation - General 4, , % # 5820 Legal/Audit 3, ,000 3, % # 5830 Advertisement/Recruitment 1, , % # 5850 Non-Instructional Consultants 18, , , ,444 1,444 1,444 1,444 1,444 11,162 (7,500) -40.2% # 5851 Instructional Consultants 164, ,058 4,723 28,039 14,567 17,342 17,342 17,342 17,342 17,342 17, ,436 (3,155) -1.9% # 5853 ExED 4,414-4, ,242 4, ,070 17, % # 5890 Other Services & Operating Expe 6,560 - (330) 9 (278) 2,898 1,890 (1,697) , % 5891 Factoring Fees % # 5896 Fair Share Special Education Cost 75,961 3,216 6,432 4,288 4,288 12,237-11,604 5,802 7,607 3,804 3,804 3,804 3,804 70,690 (5,271) -6.9% # 5897 Fundraising Cost 5, ,122 6, ,668 13, % # 5900 Communications (tele, internet, postage) 6, ,159 1, , % # 5910 Telephone/Internet Expense % # 5920 Internet Expense % # 5930 Postage (UPS, Fedex, US Mail) % Total 5000 Operating Services 417,929 3,216 22,345 7,592 19,781 47, ,917 34,983 37,546 40,127 37,902 35,103 26,726 21, ,322 21, % 11

12 CITIZENS OF THE WORLD CHARTER SCHOOL HOLLYWOOD CASH FLOW Capital Outlay Revised (Nov. 2012) Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Accrual Jul '12 - Jun 13 Var. from Revised Total Enrollment (5) -1.9% # 6900 Depreciation % Total 6000 Capital Outlay % 7000 Other Outgo 0.0% # 7299 District Oversight Fee 15, , ,235-2, ,573 16, % # 7310 INDIRECT COSTS (Transferred to RSO) 197, ,125 12,484 9,477 11,077 (1,339) 40,785 24,051 24,051 24,051 25,517 6, ,605 (11,725) -5.9% # 7438 Debt Service - Interest % Total 7000 Other Outgo 212, ,098 8,917 13,276 11,712 11, ,622 24,999 24,567 24,410 25,713 11, ,770 (10,949) -5.1% Total Expenses 2,262,675 26, , , , , , , , , , , ,340 38,592 2,249,697 (12,979) -0.6% NET INCOME 126, (82,854) 17,984 (70,451) (56,714) (29,091) 66,106 (93,136) (69,320) (31,939) (92,584) (126,702) 575,027 7,183 (119,182) Beginning Cash Balance 200, , , , , , , , , , , ,009 59,445 15, ,238 - Cash Flow from Operating Activities Net Income 126, (82,854) 17,984 (70,451) (56,714) (29,091) 66,106 (93,136) (69,320) (31,939) (92,584) (126,702) 575,027 7,183 (119,182) Change in Accounts Receivable Prior Year Accounts Receivable 336,131 5, ,061 95,250 3,403-1,478 20, ,131 - Current Year Accounts Receivable (714,522) (613,619) (613,619) 100,902 Change in Due from (2,581) (2,581) 2,581 - (2,888) (2,888) (306) Change in Accounts Payable 50,241 (67,509) (8,050) 20,232 (22,038) 2,816 2,654 (5,470) 5,000 10,000 15,000 15,000 82,365 38,592 88,592 38,351 Change in Due to 17, ,087 12,484 10,601 12,917 (42,321) (1,322) (18,804) Summer Savings Program (5,000) (5,000) (5,000) Change in Payroll Liaibilities (1,172) (5,290) 4,394 1,317 (1,593) 1, (3,144) (1,941) (769) Prepaid Expenditures & Deposits (56) 7,620 (660) 6,960 7,015 Deferred Revenue Depreciation Expense Cash Flow from Investing Activities Capital Expenditures Cash Flow from Financing Activities Source Use Ending Cash Balance 7, , , , , , , , , , ,009 59,445 15,128 15,128 15,128 7,207 5% Reserve: 112,485 12

13 CITIZENS OF THE WORLD CHARTER SCHOOL - SILVERLAKE CASH FLOW ( INCOME Revised (Nov. 2012) Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Accrual Jul '12 - Jun 13 Total Enrollment (10) Enter Apportionment Schedule Scenario P-2 P-2 P-2 P-2 P-2 P-2 P-2 P-1 P-1 P-1 P-1 P Proposed Apportionment (Taxes Pass) 0% 2% ADVANCE 13% APPORTIONMENT 5% FIGURES 9% USED 17% 9% 12% P1 APPORTIONMENT 5% FIGURES 1% USED 0% 81% Revenue Limit Sources 6% 12% 8% 8% 8% 8% 8% 33% 17% 17% 17% 17% # of school days # of pay period days # 8015 Charter School General Purpose - State Aid 885, , ,403 19,785 10, , ,175 (49,210) -6% # 8019 Charter Schools General Purpose - Prior Year % # 8096 In lieu of Property Taxes 320, , (3,615) - 46,023 23,012 23,012 23,012 23, ,170 (17,671) -6% Total Revenue Limit Sources 1,206, , , (3,615) - 80,426 42,797 33,133 23, ,594 1,139,346 (66,881) -6% Other Federal Income # 8181 Special Education - IDEA 44, , (506) 4,186 2,093 2,093 2,093 2,093 35,660 (8,739) -20% # 8220 Child Nutrition (Federal) 41, ,245 3,331 3,589 3,565 3,774 3,355 11,323 36,182 (5,473) -13% # 8291 Title I, A, Basic Low Income 29, ,663 11,663 5,832 29,158-0% # 8292 Title II, A Teacher Quality 6, ,753 (5,105) -74% # 8293 Title II, D EETT % # 8294 Title III, Limited English (LEP) % # 8295 Title V, A Innovative Education % # 8296 Title V, B Charter Schools Grants ,521 81, , ,182 0% # 8297 Other Federal Income % Total Other Federal Income 122, , ,739 14,995 8,477 5,658 17, , , , , % Other State Income # 8311 Special Ed - AB , , (1,498) 18,878 9,439 9,439 9,439 9, ,047 (7,289) -6% # 8312 Supplemental Hours % # 8434 Class Size Reduction (K-3) % # 8520 Child Nutrition (State) 3, ,654 (486) -15% # 8560 State Lottery Revenue 33, ,314 31,314 (1,825) -6% # 8590 Charter Sch Categorical Blk Gr 133, , ,785 3,902 1,996-37, ,727 (6,736) -5% # 8591 SB , (108,845) -100% # 8593 Art and Music Block Grant % # 8595 Secondary School Counselors % # 8599 Other State Revenue 29, ,153 14,153 28,305 (1,650) -6% Total Other State Income 440, ,778 69, (962) ,927 13,600 25,862 9,683 92, ,047 (126,831) -29% Other Income-Local # 8634 Food Service Sales 35, ,449 3,034-1,684 5,076 3,257 2,895 3,618 3,799 2,352 32,164 (3,546) -10% # 8660 Interest Income % # 8690 All Other Income (afterschool, summer school, Enrich , (11,650) % # 8698 Grants % # 8699 Fundraising 381, , ,337 34,160 34,160 55,381 83, , ,961 (40,205) -11% # 8999 Prior Year Adjustments % Total Other Income-Local 416, ,666 14, ,021 27,586 37,417 58,276 86, ,212 2, ,148 (43,728) -10% TOTAL INCOME 2,186, , ,901 14, ,183 42, , , , , ,200 2,137,477 (48,575) -2% EXPENSE 1000 Certificated Salaries # 1110 Teachers Salaries 635,248-32,937 70,493 65,956 58,074 58,074 58,074 58,074 58,074 58,074 58,074 58, ,976 (1,273) 0% # 1170 Teachers Subs 11, ,950 1,746 3,306 1,038 1,746 1,746 1,746 1,746 1,746 17,070 5,220 44% # 1175 Teachers - Extra Duty/Stipend 2, , % # 1200 Certificated Pupil Support % # 1300 Certificated School Administrators 182,355 7,500 14,099 28,453 19,515 14,099 14,099 14,099 14,099 14,099 14,099 14,099 14, , % # 1900 Other Certificated % Total 1000 Certificated Salaries 832,100 7,500 47,174 99,522 87,669 74,237 75,797 73,529 74,236 74,236 74,236 74,236 74, ,608 4,509 1% Variance from Revised 13

14 CITIZENS OF THE WORLD CHARTER SCHOOL - SILVERLAKE CASH FLOW ( Classified Salaries Revised (Nov. 2012) Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Accrual Jul '12 - Jun 13 Variance from Revised Total Enrollment (10) # 2100 Instructional Aides 207,577-11,968 24,726 23,566 17,446 19,172 12,671 19,804 17,603 22,004 23,104 14, ,367 (1,210) -1% # 2200 Classified Support (maintenance, food) 2, (2,804) -100% # 2300 Classified School Administrators % # 2400 Clerical/Technical/Office 46, ,653 5,194 3,873 4,726 3,720 4,320 3,840 4,800 5,040 3,120 46,286 (401) -1% # 2900 Other Classified (noon and yard supervisors, etc) 6, , (1,021) ,168 (4,492) -67% Total 2000 Classified Salaries 263,728-11,968 34,242 29,293 22,112 22,877 16,391 24,124 21,443 26,804 28,144 17, ,821 (8,907) -3% 3000 Employee Benefits # 3111 STRS 68, ,909 8,265 7,151 6,039 6,039 6,039 6,124 6,124 6,124 6,124 6,124-68, % # 3212 PERS % # 3311 Social Security (OASDI) 16, , ,503 1,623 1,175 1,496 1,329 1,662 1,745 1,080-16,383 (57) 0% # 3331 Medicare 15, ,949 1,693 1,408 1,436 1,332 1,426 1,387 1,465 1,485 1,329-15,883 (19) 0% # 3401 H & W Payment (medical, dental, vision insurance) 61, ,152 5,765 5, ,136 5,136 5,136 5,136 5,136 5,136 52,675 (9,032) -15% # 3501 SUI Payment Account 12, ,479 1,285 1,069 1, ,082 1,052 1,111 1,126 1,008-12,044 (21) 0% # 3601 Wkr Comp Payment Account 5, , ,379-0% # B % # 3902 Other Benefits % Total 3000 Employee Benefits 180,149 1,041 6,373 24,877 22,269 15,162 10,582 14,675 15,264 15,030 15,499 15,616 14, ,065 (9,084) -5% 4000 Supplies # 4110 Textbooks 36,640-5,827 30, ,640-0% # 4210 Other Books and Reference Materials 25, , , ,572 7,234 29% # 4310 Instructional Materials 30, , , ,739 1,739 1,739 1,739 1,739 24,000 (6,990) -23% # 4350 Office Supplies 10, ,524 1,624 1,468 1, ,640 3,972 37% # 4370 Custodial Supplies 2, (1,500) -75% # 4390 Other Supplies 15, ,351 2, , ,000 (5,000) -33% # 4400 Noncapitalized Furniture/Equipment 7, ,036 6,555 1, ,861 3,270 43% # 4700 Food Supplies 71, ,640 9,989 8,490 6,196 7,938 7,229 6,426 8,033 8,434 5,221 74,596 3,339 5% # 4710 Food for School Lunch Program % # 4790 Food Supplies % Total 4000 Supplies 199,485-5,827 64,402 29,876 19,824 12,466 10,210 11,523 10,814 10,011 11,617 12,019 5, ,809 4,325 2% 5000 Operating Services # 5200 Travel and Conferences % # 5300 Dues and Fees 6, , ,250-0% # 5450 Insurance (property, student accident, board) 6, , ,038-0% # 5500 Utilities and Housekeeping 1, ,000-0% # 5610 Building Rent 180,330-7,284 7,284 14,569 7,284 65,699 15,630 15,629 15,629 15,629 15, ,266 (64) 0% # 5620 Equipment Rental 6, ,222 1,286 3, (302) (302) (302) (302) (302) 6,000-0% # 5630 Vendor Repairs 3, ,000 (1,000) -33% # 5812 Pupil Transportation - General 5, ,000-0% # 5820 Legal/Audit 13, ,000 3,000 (10,500) -78% # 5830 Advertisement/Recruitment 5, , ,000-0% # 5850 Non-Instructional Consultants 5, , ,000-0% # 5851 Instructional Consultants 44, ,480 1,671 6,490 6,490 6,490 6,490 6,490 38,700 (5,400) -12% # 5853 ExED 6,420-6, ,260 6, ,100 25, % # 5890 Other Services & Operating Expe 10, ,926 1,599 1,599 1,599 1,599 1,599 10,000-0% 5891 Factoring Fees % # 5896 Fair Share Special Education Cost 70, , (801) - 9,226 4,613 4,613 4,613 4,613 64,284 (6,411) -9% # 5897 Fundraising Cost 7, ,366 1,366 1,366 1,366 1,366 6,832 (788) -10% # 5900 Communications (tele, internet, postage) 8, , ,000-0% # 5910 Telephone/Internet Expense % # 5920 Internet Expense % # 5930 Postage (UPS, Fedex, US Mail) % Total 5000 Operating Services 377, ,736 15,547 60,027 29,096 84,930 20,842 28,035 37,260 35,648 32,648 17,019 4, ,470 1,517 0% 6000 Capital Outlay # 6900 Depreciation ,545 1, % Total 6000 Capital Outlay ,545 1, % 14