North Penn School District
Nutrition Services
Income Statement
For the periods ending January 2016 and 2015
Current Month
2016
Sales to Pupils
Daily Sales Breakfast program
Extended Care Income
A La Carte Sales - Students
Sales to Adults
Vending Machine
Income from Special Events
196,430.00
8,058.65
13,491.05
58,382.25
4,689.75
7,575.28
$
$
288,626.98
$
90.63
16,115.46
197,889.06
$
195.41
14,984.64
197,648.70
23.66
-
Total Nonoperating Revenues
$
212,852.41
$
214,095.15
Total Revenues
$
456,733.79
$
$
139,582.18
26,019.60
-
Total Cost Of Sales
$
Gross Profit
Total Operating Revenues
Nonoperating Revenues
Interest Income
Extra Grants
State Subsidies
Federal Subsidies
Gain on Sale of Fixed Asset
Value of Donated Commodities
Cost of Sales
Purchases-Food
Purchases-Milk
Purchases-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
2016
2015
2015
177,056.75
7,488.95
12,873.05
42,123.20
3,798.65
540.78
-
$
874,512.30
34,769.30
68,708.70
312,668.82
20,111.40
895.71
26,090.00
$
$
243,881.38
$
$
1,337,756.23
$
1,503,238.13
$
970.35
24,639.00
73,836.22
1,185,738.53
3,155.26
-
$
559.23
$
1,288,339.36
$
1,147,279.59
502,722.13
$
2,626,095.59
$
2,650,517.72
$
168,005.41
27,948.82
-
$
801,513.57
126,277.84
-
$
804,099.02
151,136.21
-
165,601.78
$
195,954.23
$
927,791.41
$
955,235.23
$
291,132.01
63.74%
$
306,767.90
61.02%
$
1,698,304.18
64.67%
$
1,695,282.49
63.96%
$
7,586.08
6,826.84
146,734.71
12,430.19
728.03
58,417.32
4,493.66
357.64
241.18
11,883.86
6,169.75
22,016.71
849.16
$
7,401.08
6,639.84
144,821.00
12,395.58
826.74
100,653.93
4,439.22
369.63
246.86
20,549.52
6,168.26
18,085.03
1,111.66
$
56,895.60
46,724.02
772,700.91
63,567.17
4,193.96
258,872.66
20,690.89
2,040.67
1,091.43
54,229.88
33,880.04
118,868.15
7,290.48
$
55,508.09
44,827.79
772,864.05
62,754.34
6,200.55
317,762.56
20,753.31
2,262.36
1,133.19
63,255.92
34,499.66
101,779.51
7,054.37
Salaries and Benefits
-
972,925.90
37,882.00
72,718.35
371,905.72
21,462.25
26,343.91
78,410.44
1,068,309.92
-
278,735.13
323,708.35
1,441,045.86
1,490,655.70
1,477.66
357.21
173.01
9,869.64
1,847.35
1,323.05
732.00
2,000.00
-
75.00
735.23
109.05
253.60
9,856.30
2,604.76
912.91
1,351.29
1,900.00
199.00
-
300.00
25.00
10,574.14
11,575.00
12,617.48
1,714.60
1,156.42
39,760.41
11,987.94
10,442.08
641.66
62,281.08
2,348.20
14,700.00
1,766.25
-
75.00
71.00
7,735.61
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
7,641.23
1,257.74
1,103.71
42,937.64
10,304.35
12,582.84
384.99
2,809.55
9,500.00
2,051.25
-
Total Operating Expenses
$
17,779.92
$
17,997.14
$
181,890.26
$
98,454.91
Net Income (Loss)
$
(5,383.04)
$
(34,937.59)
$
75,368.06
$
106,171.88
(Unaudited - For Management Purposes Only)
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\JAN2016
2/24/2016 3:51 PM
North Penn School District
Nutrition Services
Balance Sheet
January 31, 2016 and 2015
2016
2015
ASSETS
Current Assets
Cash
State Subsidies Receivable
Federal Subsidies Receivable
Student Receivables
Other Accounts Receivable
Inventory - Food
Total Current Assets
Property and Equipment
Food Service Equipment
Accumulated Depreciation
Total Property and Equipment
Total Assets
$
879,099.66
14,547.84
197,648.70
7,597.86
35,866.32
200,113.33
$ 1,334,873.71
$
691,410.21
16,115.46
197,889.06
11,199.42
39,174.36
160,667.07
$ 1,116,455.58
$ 1,401,762.82
(1,283,000.89)
$
118,761.93
$ 1,360,296.66
(1,272,275.56)
$
88,021.10
$ 1,453,635.64
$ 1,204,476.68
$
224,455.72
236,354.69
131,214.42
225,012.66
817,037.49
$
561,230.09
75,368.06
636,598.15
$
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
$ 1,453,635.64
$
$
263,498.56
194,715.07
129,201.73
218,576.71
805,992.07
292,312.73
106,171.88
398,484.61
$ 1,204,476.68
(Unaudited - For Management Purposes Only)
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\JAN2016
2/24/2016 3:51 PM
North Penn School District
Extended School Care
Income Statement
For the periods ending January
2016 and 2015
Current Month
2016
Operating Revenues
Interest on Investments
Summer Camp
Holiday Camp
Miscellaneous Revenue
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
2015
$
157.31
825.00
24,829.00
21,343.00
25,333.00
7,943.00
17,929.00
16,169.00
9,744.00
27,118.00
15,285.00
13,192.00
7,979.00
15,079.00
7,840.00
Total Operating Revenues
$
210,765.31
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
New Equipment
Bad Debt
-
7,170.84
9,193.16
70,252.76
4,636.58
44.04
36,350.97
2,580.98
215.00
130.91
7,387.88
3,140.28
11,660.72
461.23
25.00
49.39
47.63
12,873.05
-
Total Operating Expenses
$
166,220.42
Net Income (Loss)
$
44,544.89
$
2016
110.26
1,888.00
21,333.00
20,195.00
25,789.00
6,919.00
14,300.00
16,980.00
9,703.00
26,641.00
15,825.00
14,131.00
8,964.00
15,012.56
10,081.00
$
Fiscal Year to Date
2015
957.24
121,152.00
12,045.00
2.00
148,922.18
130,213.75
156,413.00
48,095.94
105,425.97
98,191.10
58,977.28
175,083.06
96,588.05
76,866.45
51,704.16
90,817.30
46,565.40
$
581.55
134,684.00
10,464.00
135,169.00
124,174.00
156,994.50
45,535.49
84,852.00
100,730.45
57,210.72
158,596.24
97,732.00
84,566.14
45,608.00
84,140.16
60,388.50
$ 207,871.82
$ 1,418,019.88
$ 1,381,426.75
$
2,365.00
$
$
2,963.06
$
6,995.92
8,935.24
60,480.11
4,514.90
$
52,469.39
67,014.30
414,539.15
55,150.00
33,406.71
44.04
62,970.41
2,479.42
219.00
102.33
108.78
13,167.98
2,820.24
8,525.28
197.95
280.00
47.41
688.00
13,572.55
-
-
53,781.30
68,948.70
422,252.82
59,565.55
34,774.35
330.30
166,510.13
12,259.95
1,315.95
244.72
610.05
34,517.46
22,916.32
82,234.97
2,772.12
2,286.00
2,784.65
460.14
7,116.50
41.41
448.08
2,360.47
68,920.37
28.45
5,328.10
-
330.30
204,668.96
11,602.45
1,429.17
237.93
506.29
41,806.75
22,793.40
66,426.17
132.40
1,554.00
3,108.75
416.80
7,107.25
86.06
1,947.74
72,829.37
203.69
-
$ 186,149.56
$ 1,052,808.86
$ 1,059,767.03
$
$ 365,211.02
$
24,087.26
324,622.78
(Unaudited - For Management Purposes Only
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\JAN2016
2/24/2016 3:51 PM
North Penn School District
Extended School Care
Balance Sheet
January 31, 2016 and 2015
2016
2015
ASSETS
Current Assets
Cash
Interfund Accounts Receivable
Other Accounts Receivable
Prepaid Expenses
Total Assets
$
705,277.36
$ 507,728.51
$
155,944.46
861,221.82
146,379.53
$ 654,108.04
153,321.72
12,873.05
72,892.14
239,086.91
$ 172,312.14
25,467.25
68,259.96
$ 266,039.35
$
$
256,923.88
365,211.02
622,134.90
$
861,221.82
$ 654,108.04
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
63,445.90
324,622.78
$ 388,068.68
(Unaudited - For Management Purposes Only)
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\JAN2016
2/24/2016 3:51 PM
North Penn School District
Community Education
Income Statement
For the periods ending
January 31, 2016 and 2015
Current Month
2016
2015
Operating Revenues
Interest on Investments
Adult Education Tuition
Aquatics-Summer
Sports Camp
Trips
Income from Special Event
Refund Prior Yr. Expend.
59.11
9,481.25
(705.67)
-
$
8,834.69
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. - Other
Repairs - Equipment
Postage & Machine Rental
Telephone
Advertising
Printing/Binding
Travel
Other Pur. Svcs.
General Supplies
Supplies - Sports Camp
Supplies - Aquatics
Supplies - Special Events(Alum)
Books & Periodicals
Administrative Fees - Aquatics
Dues and Fees
Capital Equipment
Total Operating Expenses
$
Net Income (Loss)
$ (12,912.14)
Total Operating Revenues
$
$
Fiscal Year to Date
2016
2015
50.13
14,739.50
-
$
8,433.36
-
391.61
70,944.11
91,207.28
-
$
14,789.63
$ 146,732.84
$ 162,543.00
443.00
3,227.66
919.12
69.76
5.72
3.82
186.08
131.27
474.25
9.78
(908.00)
304.14
4,400.00
8,388.00
1,088.00
98.90
(4,112.15)
60.55
6,956.93
$
336.00
3,107.60
973.34
69.76
5.72
3.82
196.72
126.86
368.47
9.78
6,773.35
-
$
$
21,746.83
$
22,785.40
$ 166,592.89
$ 164,373.86
$
(7,995.77)
$ (19,860.05)
$
-
8,383.71
39.80
1,135.10
207.37
1,048.00
-
466.78
55,752.20
82,080.50
46,036.64
24,452.70
6,893.40
523.20
42.90
28.65
1,395.60
2,625.35
8,703.62
73.35
20,594.10
15,447.20
6,141.16
13,900.00
16,862.77
3,713.00
2,951.19
(78.98)
5,246.05
(15,915.94)
6,956.93
$
44,483.47
23,425.07
7,300.05
523.20
42.90
28.65
1,475.40
2,557.57
6,951.01
73.35
25,495.65
20,087.00
9,015.10
16,599.53
3,364.07
8,435.92
789.55
9,313.13
15.00
1,048.00
(16,649.76)
(1,830.86)
(Unaudited - For Management Purposes Only)
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\JAN2016
2/24/2016 3:51 PM
North Penn School District
Community Education
Income Statement - Aquatics Lessons
For the period ending
January 31, 2016 and 2015
Current Month
2016
Fiscal Year to Date
2016
2015
2015
Operating Revenues
Aquatics
$
2,340.00
$
4,880.00
$ 26,534.80
$ 27,256.50
Total Operating Revenues
$
2,340.00
$
4,880.00
$ 26,534.80
$ 27,256.50
$
872.16
209.00
226.84
19.52
2.14
0.72
45.08
38.47
121.21
461.17
-
$
829.68
138.00
208.42
19.52
2.14
0.72
45.48
34.12
103.53
-
$
$
1,996.31
$
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
Total Operating Expenses
Operating Income (Loss)
$
343.69
6,541.20
9,812.82
1,587.88
146.40
16.05
5.40
338.10
604.00
977.72
729.29
-
6,222.62
12,934.14
1,749.83
146.40
16.05
5.40
356.96
715.84
947.27
99.55
425.83
-
1,381.61
$ 20,758.86
$ 23,619.89
3,498.39
5,775.94
3,636.61
(2,653.48)
(2,725.65)
Less: 10% Administrative Fee
Net Income (Loss)
3,122.46
910.96
Starting Fund Balance
4,613.55
2,307.72
Ending Fund Balance
7,736.01
3,218.68
*Began September, 2012
(Unaudited - For Management Purposes Only)
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\JAN2016
2/24/2016 3:51 PM
North Penn School District
Community Education
Income Statement - Swim Team
For the period ending
January 31, 2016 and 2015
Current Month
2016
2015
Fiscal Year to Date
2016
2015
Operating Revenues
Swim Team
$
672.00
$ 17,700.00
$ 122,724.62
$ 132,868.10
Total Operating Revenue
$
672.00
$ 17,700.00
$ 122,724.62
$ 132,868.10
$
3,225.62
9,659.31
1,178.14
77.52
5.72
4.24
238.56
487.53
904.47
2,527.00
96.00
$
3,070.26
8,723.71
1,247.66
77.52
5.72
4.24
252.18
443.22
727.31
1,886.84
3,120.00
$ 24,192.15
44,784.24
8,836.05
581.40
42.90
31.80
1,789.20
2,603.89
5,925.89
1,250.00
1,321.27
3,492.00
5,414.00
$ 22,403.61
41,174.84
9,357.45
581.40
47.19
31.80
1,891.35
2,378.22
7,660.44
1,250.00
2,437.28
2,127.48
290.00
8,120.00
Total Operating Expenses
$
18,404.11
$ 19,558.66
$ 100,264.79
$ 99,751.06
Operating Income (Loss)
$
(17,732.11)
$
$ 22,459.83
$ 33,117.04
Operating Expenses
Professional Salaries
Salaries Technical
Medical
Dental
Life Insurance
Vision
Prescriptions
Social Security
Retirement
Other Rentals
Conf. Registrations
Travel
Team Prop & Liab
Other Pur. Svcs.
General Supplies
Books & Periodicals
Replacement Equipment
Dues and Fees
Conference Fees
(1,858.66)
Less: 10% Administrative Fee
(12,272.46)
(13,286.81)
10,187.37
19,830.23
Starting Fund Balance
35,418.12
26,949.07
Ending Fund Balance
45,605.49
46,779.30
Net Income (Loss)
(Unaudited - For Management Purposes Only)
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\JAN2016
2/24/2016 3:51 PM
North Penn School District
Community Education
Income Statement - Water Polo
For the period ending
January 31, 2016 and 2015
Current Month
2016
Fiscal Year to Date
2016
2015
2015
Operating Revenues
Water Polo
$
500.00
$
-
$
9,900.00
$
6,373.00
Total Operating Revenue
$
500.00
$
-
$
9,900.00
$
6,373.00
$
-
$
-
$
5,467.32
209.24
468.15
1,749.00
450.00
2,194.50
-
$
5,164.17
197.62
581.37
460.00
975.00
3,023.93
-
Total Operating Expenses
$
-
$
-
$ 10,538.21
$ 10,402.09
Operating Income(Loss)
$
500.00
$
-
$
(638.21)
$ (4,029.09)
(990.00)
(637.30)
(1,628.21)
(4,666.39)
Operating Expenses
Professional Salaries
Salaries Technical
Life Insurance
Social Security
Retirement
Conf. Registrations
Other Rental
Travel
Other Pur. Svcs.
General Supplies
Books & Periodicals
Replacement Equipment
Dues and Fees
Conference Fees
Less: 10% Administrative Fee
Net Income (Loss)
Starting Fund Balance
3,204.19
Ending Fund Balance
1,575.98
7,633.36
2,966.97
(Unaudited - For Management Purposes Only)
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\JAN2016
2/24/2016 3:51 PM
North Penn School District
Community Education
Balance Sheet
January 31, 2016 and 2015
2016
2015
Current Assets
Cash
Other Accounts Receivable
Total Current Assets
$ 242,354.75
130.91
$ 242,485.66
$ 267,082.15
532.91
$ 267,615.06
Furniture and Equipment
Accumulated Depreciation
Total Property and Equipment
$ 35,492.77
(893.10)
$ 34,599.67
$
TOTAL ASSETS
$ 277,085.33
$ 267,615.06
Current Liabilities
Interfund Accounts Payable
Deferred Revenue
Accounts Payable
Accrued Salaries & Benefits
Total Current Liabilities
$ 34,111.26
$ 34,111.26
$ 26,869.34
$ 26,869.34
Capital
Fund Balance
Net Income - Aquatics Lessons
Net Income - Swim Team
Net Income - Water Polo
Net Income - Community Ed.
Total Capital
$ 251,152.50
3,122.46
10,187.37
(1,628.21)
(19,860.05)
242,974.07
$ 226,501.78
910.96
19,830.23
(4,666.39)
(1,830.86)
240,745.72
$ 277,085.33
$ 267,615.06
ASSETS
$
-
LIABILITIES AND CAPITAL
Total Liabilities and Capital
DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\JAN2016
2/24/2016 3:51 PM