North Penn School District
Nutrition Services
Income Statement
For the periods ending August 31, 2015 and 2014
Current Month
2015
Sales to Pupils
Daily Sales Breakfast program
Extended Care Income
A La Carte Sales - Students
Sales to Adults
Vending Machine
Income from Special Events
16,784.56
162.00
-
$
15,565.87
5,651.29
$
$
16,946.56
$
21,217.16
$
21,537.02
$
24,684.47
$
47.06
102,399.83
$
30.05
65,696.07
$
127.34
156,633.14
$
99.41
85,517.50
Total Nonoperating Revenues
$
102,446.89
$
65,726.12
$
156,760.48
$
85,616.91
Total Revenues
$
119,393.45
$
86,943.28
$
178,297.50
$
110,301.38
Cost of Sales
Purchases-Food
$
Purchases-Milk
Purchases-Donated Commodities
36,367.00
5,587.61
$
87,255.64
7,186.49
$
36,367.00
5,587.61
$
87,255.64
7,186.49
Total Cost Of Sales
$
41,954.61
$
94,442.13
$
41,954.61
$
94,442.13
Gross Profit
$
77,438.84
64.86%
$
(7,498.85)
-8.62%
$
136,342.89
76.47%
$
15,859.25
14.38%
$
7,586.08
4,588.20
13,073.10
512.13
533.22
1,768.12
233.10
96.54
7.12
361.62
1,004.05
3,109.86
887.34
$
7,220.54
4,350.56
12,873.13
826.74
1,897.12
233.10
114.76
7.12
383.36
1,729.53
4,256.01
885.56
$
15,172.16
9,176.40
21,820.44
512.13
1,066.44
3,536.24
466.20
190.22
14.24
723.24
1,619.78
5,249.67
1,737.70
$
14,441.08
8,701.12
21,194.75
1,653.48
3,794.24
466.20
337.07
14.24
766.72
1,678.63
5,132.99
1,735.92
Total Operating Revenues
Nonoperating Revenues
Interest Income
State Subsidies
Federal Subsidies
Value of Donated Commodities
Operating Expenses
Administrative Salaries
Clerical Salaries
Cafeteria Salaries
Aides Salaries
Employes Ins Opt out
Medical
Dental
Life Insurance
Vision
Prescriptions
Social Security
Retirement
Other Benefits
$
Fiscal Year to Date
2015
2014
2014
16,983.37
162.00
$
4,391.65
40.00
16,016.42
8,628.05
Salaries and Benefits
33,760.48
34,777.53
61,284.86
59,916.44
Employees Medical Exam
Conference Registration
Misc. Professional Svcs
Technical Services
Dry Cleaning
Repairs - Equipment
Telephone/Postage
Travel
Paper Supplies
Expendable
General Supplies
Office Supplies
Tech Supplies
Books & Periodicals
Replacement Equipment
New Equipment
Depreciation
Dues and Fees
Misc. Expenditures
25.00
1,094.50
11,575.00
4,588.76
56.00
234.27
2,256.80
178.00
275.00
2,000.00
1,039.25
-
201.00
302.27
654.19
49.49
2,016.06
770.00
-
25.00
8,640.85
11,575.00
4,588.76
56.00
234.27
2,256.80
178.00
275.00
4,700.00
1,039.25
-
201.00
302.27
654.19
49.49
2,016.06
770.00
-
Total Operating Expenses
$
23,322.58
$
3,993.01
$
33,568.93
$
3,993.01
Net Income (Loss)
$
20,355.78
$
(46,269.39)
$
41,489.10
$
(48,050.20)
(Unaudited - For Management Purposes Only)
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\AUGUST_2015
North Penn School District
Nutrition Services
Balance Sheet
August 31, 2015 and 2014
2015
2014
ASSETS
Current Assets
Cash
State Subsidies Receivable
Federal Subsidies Receivable
Student Accounts Receivable
Other Accounts Receivable
Inventory - Food
Total Current Assets
Property and Equipment
Food Service Equipment
Accumulated Depreciation
Total Property and Equipment
Total Assets
$
$
410,306.45
102,399.83
25,795.05
178,555.40
717,056.73
$
$
164,717.93
65,696.07
8,558.79
22,851.11
117,880.77
379,704.67
$ 1,414,962.82
(1,287,275.56)
$
127,687.26
$ 1,372,936.66
(1,302,878.56)
$
70,058.10
$
844,743.99
$
449,762.77
$
44,816.15
70,162.84
$
44,121.52
68,102.18
LIABILITIES AND CAPITAL
Current Liabilities
Interfund Accounts Payable
Accounts Payable
Accrued Salaries and Benefits
Deferred Revenue
Total Current Liabilities
Capital
Unrestricted Net Assets
Net Income (Loss)
Total Capital
$
$
Total Liabilities and Capital
128,857.24
243,836.23
$
120,037.92
232,261.62
$
$
559,418.66
41,489.10
600,907.76
$
265,551.35
(48,050.20)
217,501.15
$
844,743.99
$
449,762.77
(Unaudited - For Management Purposes Only)
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\AUGUST_2015
North Penn School District
Extended School Care
Income Statement
For the periods ending August 2015 and 2014
Current Month
2015
Operating Revenues
Interest on Investments
Summer Camp
Holiday Camp
Revenue - Bridle Path
Revenue - Gwyn-Nor
Revenue - Gwynedd Sq.
Revenue - Hatfield
Revenue - Inglewood
Revenue - Knapp
Revenue - Kulp
Revenue - Montgomery
Revenue - Nash
Revenue - North Wales
Revenue - Oak Park
Revenue - Walton Farm
Revenue - York
2014
$
103.85
313.00
2,112.00
25,175.68
24,589.82
27,189.00
7,250.94
18,039.97
16,426.10
10,090.28
31,233.06
16,843.05
12,786.00
9,584.16
15,173.30
8,769.90
Total Operating Revenues
$
225,680.11
Extra Grants
$
Operating Expenses
Administrative Salaries
Professional Salaries
Site Staff
Summer Staff
Clerical Salaries
Staff Development
Employee Ins Opt Out
Medical
Dental
Life Insurance
Income Protection
Vision
Prescriptions
Social Security
Retirement
Other Benefits
Assemblies
Other Professional Svcs
Student Transportation
Advertising
Postage
Conference Expenses
Mileage
Field Trip Fees
Promotional Supplies
General Supplies
Child Care Supplies
Food
Books & Periodicals
Equipment
Bad Debt
$
-
7,170.84
9,193.16
41,370.00
4,636.58
$
$
113.73
134,684.00
800.00
23,594.00
20,388.00
27,106.00
7,347.39
14,166.00
16,634.00
9,014.00
27,193.00
16,708.00
13,890.00
7,548.00
14,321.00
9,991.50
$ 207,466.98
$ 346,863.25
$
343,498.62
$
$
$
$
$
84,814.41
Net Income (Loss)
$
140,865.70
48.98
(1,325.00)
800.00
23,594.00
20,388.00
27,106.00
7,305.00
14,166.00
16,634.00
9,014.00
27,168.00
16,683.00
13,890.00
7,548.00
14,321.00
10,126.00
-
6,825.30
8,718.40
37,375.83
4,413.78
44.04
2,102.22
137.66
111.48
33.27
5.02
424.90
3,094.70
8,052.41
450.00
-
$
-
14,341.68
18,386.32
59,565.55
9,273.16
$
88.08
5,658.36
430.36
220.10
34.96
18.52
1,161.92
3,060.68
11,243.01
-
-
13,650.60
17,436.80
53,755.92
8,827.56
88.08
4,204.44
275.32
276.72
33.27
10.04
849.80
3,565.97
10,393.64
450.00
2,785.15
-
316.36
35.72
316.36
603.10
561.44
-
7,116.00
7.11
216.68
17.94
28.45
3,177.30
-
7,107.25
15.98
594.21
-
$
$
Fiscal Year to Date
2014
202.99
121,397.00
2,112.00
25,175.68
24,589.82
27,189.00
7,250.94
18,039.97
16,426.10
10,090.28
31,233.06
16,843.05
12,786.00
9,584.16
15,173.30
8,769.90
44.04
2,829.18
215.18
108.62
9.26
580.96
2,366.39
7,990.20
2,785.15
35.72
2,041.00
7.11
207.33
17.94
28.45
3,177.30
-
Total Operating Expenses
2015
-
73,269.91
$ 136,867.05
$
121,851.96
$ 134,197.07
$ 209,996.20
$
221,646.66
(Unaudited - For Management Purposes Only
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\AUGUST_2015
North Penn School District
Extended School Care
Balance Sheet
August 31, 2015 and 2014
2015
2014
ASSETS
Current Assets
Cash
Interfund Accounts Receivable
Other Accounts Receivable
Prepaid Expenses
Total Assets
$
$
446,186.93
181,051.18
627,238.11
$ 259,201.96
172,394.63
$ 431,596.59
LIABILITIES AND CAPITAL
Current Liabilities
Interfund Accounts Payable
Accounts Payable
Unapplied Credits
Accrued Salaries & Benefits
Deferred Revenue
Total Current Liabilities
Capital
Fund Balance
Net Income (Loss)
Total Capital
Total Liabilities and Capital
$
83,744.07
79,557.33
-
$
163,301.40
$ 146,504.02
$
$
$
253,940.50
209,996.20
463,936.70
$
627,238.11
$ 431,596.59
(Unaudited - For Management Purposes Only)
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\AUGUST_2015
$
68,735.84
77,768.18
-
63,445.90
221,646.66
$ 285,092.56
North Penn School District
Community Education
Income Statement
For the periods ending
August 31, 2015 and 2014
Current Month
2015
Operating Revenues
Interest on Investments
Adult Education Tuition
Aquatics-Summer
Sports Camp
Trips
Refund Prior Yr. Expend.
Total Operating Revenues
Operating Expenses
Professional Salaries
Clerical Salaries
Medical
Dental
Life Insurance
Vision
Prescriptions
Social Security
Retirement
Other Benefits
Pur. Educational Svcs
Conf. Registrations
Tech Svcs
Pur. Svcs. - Sports Camp
Pur. Svcs. - Aquatics
Repairs - Equipment
Postage & Machine Rental
Telephone
Advertising
Printing/Binding
Travel
Other Pur. Svcs.
General Supplies
Supplies - Sports Camp
Supplies - Aquatics
Books & Periodicals
Administrative Fees - Aquatics
Dues and Fees
Miscellaneous
Fiscal Year to Date
2015
2014
2014
$
71.68
13,554.00
65,573.70
-
$
57.02
1,200.00
77,449.57
-
$
135.19
24,064.00
74,717.70
-
$
117.80
1,288.00
86,042.57
-
$
79,199.38
$
78,706.59
$
98,916.89
$
87,448.37
$
41,349.63
3,197.66
919.12
69.76
5.72
3.82
186.08
1,696.13
5,496.34
9.78
1,180.30
12,177.20
-
$
22,850.62
3,031.42
973.34
69.76
5.72
3.82
196.72
999.14
2,761.17
9.78
9,068.00
2,372.00
-
$
41,349.63
6,395.32
1,838.24
139.52
11.44
7.64
372.16
1,809.61
5,909.48
19.56
2,262.28
15,447.20
-
$
37,869.47
6,062.84
1,946.68
139.52
11.44
7.64
393.44
1,672.93
4,385.55
19.56
12,043.00
11,019.00
-
9,500.00
8,252.00
1,088.00
250.00
3,533.27
-
9,015.10
9,500.00
9,015.10
2,570.41
721.43
93.95
4,926.11
-
8,252.00
1,088.00
250.00
4,109.29
(3,227.41)
-
2,683.41
2,038.89
93.95
9,253.13
(2,400.86)
-
Total Operating Expenses
$
88,914.81
$
59,668.49
$
95,533.96
$
96,254.69
Net Income (Loss)
$
(9,715.43)
$
19,038.10
$
3,382.93
$
(8,806.32)
(Unaudited - For Management Purposes Only)
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\AUGUST_2015
North Penn School District
Community Education
Income Statement - Aquatics Lessons
For the period ending
August 31, 2015 and 2014
Current Month
2015
Fiscal Year to Date
2015
2014
2014
Operating Revenues
Aquatics
$
8,391.00
$
5,189.00
$ 13,762.00
$
9,520.00
Total Operating Revenues
$
8,391.00
$
5,189.00
$ 13,762.00
$
9,520.00
$
872.16
3,410.71
226.84
19.52
2.14
0.72
45.08
160.97
175.40
-
$
792.42
4,730.91
237.14
19.52
2.14
0.72
47.92
208.78
162.42
-
$
1,744.32
5,470.97
340.26
39.04
4.28
1.44
90.16
222.87
57.95
-
$
1,584.84
6,066.70
474.28
39.04
4.28
1.44
95.84
287.99
269.81
-
Total Operating Expenses
$
4,913.54
$
6,201.97
$
7,971.29
$
8,824.22
Operating Income (Loss)
$
3,477.46
$
(1,012.97)
$
5,790.71
$
695.78
Operating Expenses
Professional Salaries
Salaries Technical
Medical
Dental
Life Insurance
Vision
Prescriptions
Social Security
Retirement
Other Benefits
Conf. Registrations
Travel
Other Pur. Svcs.
General Supplies
Books & Periodicals
Replacement Equipment
Dues and Fees
Less: 10% Administrative Fee
Net Income (Loss)
(1,376.20)
(952.00)
4,414.51
(256.22)
Starting Fund Balance
(2,709.28)
(2,709.28)
Ending Fund Balance
1,705.23
(2,965.50)
(Unaudited - For Management Purposes Only)
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\AUGUST_2015
North Penn School District
Community Education
Income Statement - Swim Team
For the period ending
August 31, 2015 and 2014
Current Month
2015
Fiscal Year to Date
2015
2014
2014
Operating Revenues
Swim Team
$
13,553.10
$
9,561.60
$ 13,738.10
$ 11,030.60
Total Operating Revenue
$
13,553.10
$
9,561.60
$ 13,738.10
$ 11,030.60
$
3,225.62
2,755.58
1,178.14
77.52
5.72
4.24
238.56
223.66
749.24
1,321.27
-
$
2,931.74
3,405.50
1,247.66
77.52
7.15
4.24
252.18
277.04
676.66
$
$
15.00
-
6,451.24
4,872.04
2,356.28
155.04
11.44
8.48
477.12
331.98
1,125.40
1,321.27
150.00
-
Operating Expenses
Professional Salaries
Salaries Technical
Medical
Dental
Life Insurance
Vision
Prescriptions
Social Security
Retirement
Conf. Registrations
Other Rentals
Travel
Team Prop & Liab
Other Pur. Svcs.
General Supplies
Books & Periodicals
Replacement Equipment
Dues and Fees
Conference Fees
1,144.36
-
5,863.48
5,122.50
2,495.32
155.04
15.73
8.48
504.36
404.57
1,083.54
1,144.36
(50.00)
15.00
-
Total Operating Expenses
$
9,779.55
$ 10,039.05
$ 17,260.29
$ 16,762.38
Operating Income (Loss)
$
3,773.55
$
$
(3,522.19)
$ (5,731.78)
(1,373.81)
(1,103.06)
(4,896.00)
(6,834.84)
Starting Fund Balance
18,607.77
18,607.77
Ending Fund Balance
13,711.77
11,772.93
(477.45)
Less: 10% Administrative Fee
Net Income (Loss)
(Unaudited - For Management Purposes Only)
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\AUGUST_2015
North Penn School District
Community Education
Income Statement - Water Polo
For the period ending
August 31, 2015 and 2014
Current Month
2015
Fiscal Year to Date
2015
2014
2014
Operating Revenues
Water Polo
$
2,926.00
$
-
$
4,774.00
$
3,458.00
Total Operating Revenue
$
2,926.00
$
805.00
$
4,774.00
$
3,458.00
$
2,061.99
$
1,802.79
$
3,313.37
$
2,737.29
Operating Expenses
Professional Salaries
Salaries Technical
Life Insurance
Social Security
Retirement
Officials
Other Rental
Travel
Other Pur. Svcs.
General Supplies
Books & Periodicals
Replacement Equipment
Dues and Fees
Conference Fees
78.93
200.26
550.00
-
85.53
186.81
-
-
-
-
-
112.70
307.77
450.00
-
104.79
229.08
-
-
-
Total Operating Expenses
$
2,891.18
$
2,075.13
$
4,183.84
$
3,071.16
Operating Income(Loss)
$
34.82
$
(1,270.13)
$
590.16
$
386.84
Less: 10% Administrative Fee
(477.40)
(345.80)
112.76
41.04
Starting Fund Balance
6,158.24
6,158.24
Ending Fund Balance
6,271.00
6,199.28
Net Income (Loss)
(Unaudited - For Management Purposes Only)
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\AUGUST_2015
North Penn School District
Community Education
Balance Sheet
August 31, 2015 and 2014
2015
2014
$ 292,263.09
130.91
$ 292,394.00
$ 265,119.20
532.91
$ 265,652.11
ASSETS
Current Assets
Cash
Other Accounts Receivable
Total Current Assets
Furniture and Equipment
Total Assets
35,492.77
-
$ 327,886.77
$ 265,652.11
Current Liabilities
Interfund Accounts Payable
Deferred Revenue
Accounts Payable
Accrued Salaries & Benefits
Total Current Liabilities
$ 73,410.55
$ 73,410.55
$ 55,006.67
200.00
$ 55,206.67
Capital
Fund Balance
Net Income - Aquatics Lessons
Net Income - Swim Team
Net Income - Water Polo
Net Income - Community Ed.
Total Capital
$ 251,462.02
4,414.51
(4,896.00)
112.76
3,382.93
$ 254,476.22
$ 226,301.78
(256.22)
(6,834.84)
41.04
(8,806.32)
$ 210,445.44
$ 327,886.77
$ 265,652.11
LIABILITIES AND CAPITAL
Total Liabilities and Capital
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\AUGUST_2015