North Penn School District Nutrition Services Income Statement For the periods ending February 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 Fiscal Year to Date 2016 2015 2015 $ 184,007.01 8,149.05 13,363.80 80,277.69 4,057.00 680.18 - $ 174,073.60 7,425.15 12,180.00 74,807.01 3,579.45 7,011.78 $ 1,058,519.31 42,918.35 82,072.50 392,946.51 24,168.40 1,575.89 26,090.00 $ 1,146,999.50 45,307.15 84,898.35 446,712.73 25,041.70 33,355.69 $ 290,534.73 $ 279,076.99 $ 1,628,290.96 $ 1,782,315.12 $ $ 73.62 14,577.10 182,042.34 - $ 1,170.94 24,639.00 90,078.44 1,403,009.26 3,155.26 3,585.28 - $ $ 200.59 16,242.22 217,270.73 3,585.28 - 632.85 92,987.54 1,250,352.26 - Total Nonoperating Revenues $ 237,298.82 $ 196,693.06 $ 1,525,638.18 $ 1,343,972.65 Total Revenues $ 527,833.55 $ 475,770.05 $ 3,153,929.14 $ 3,126,287.77 Cost of Sales Purchases-Food $ Purchases-Milk Purchases-Donated Commodities 185,142.20 20,941.14 - $ 152,974.70 26,493.51 - $ 986,655.77 147,218.98 - $ 957,073.72 177,629.72 - Total Cost Of Sales $ 206,083.34 $ 179,468.21 $ 1,133,874.75 $ 1,134,703.44 Gross Profit $ 321,750.21 60.96% $ 296,301.84 62.28% $ 2,020,054.39 64.05% $ 1,991,584.33 63.70% $ 7,586.08 6,826.84 148,926.23 13,118.80 435.38 49,795.45 4,414.92 351.35 237.13 11,653.89 6,275.94 22,059.50 2,079.31 $ 7,401.08 6,639.84 128,883.96 11,265.86 679.98 45,547.94 4,439.22 366.77 246.86 9,836.54 5,475.23 16,090.70 1,373.51 $ 64,481.68 53,550.86 921,627.14 76,685.97 4,629.34 308,668.11 25,105.81 2,392.02 1,328.56 65,883.77 40,155.98 140,927.65 9,369.79 $ 62,909.17 51,467.63 901,748.01 74,020.20 6,880.53 363,310.50 25,192.53 2,629.13 1,380.05 73,092.46 39,974.89 117,870.21 8,427.88 Total Operating Revenues Nonoperating Revenues Interest Income Extra Grants State Subsidies Federal Subsidies Gain on Sale of Fixed Asset Refund/Prior Year Expenditure 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 Salaries and Benefits 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 $ $ 273,760.82 238,247.49 1,714,806.68 1,728,903.19 75.00 885.67 163.99 10,136.67 3,042.52 22.55 140.62 8,570.85 2,000.00 - 1,100.25 57.75 93.15 9,629.85 2,866.97 1,900.00 - 375.00 25.00 10,574.14 11,575.00 13,503.15 1,714.60 1,320.41 49,897.08 15,030.46 10,464.63 782.28 70,851.93 2,348.20 16,700.00 1,766.25 - $ 75.00 71.00 7,735.61 8,741.48 1,315.49 1,196.86 52,567.49 13,171.32 12,582.84 384.99 2,809.55 11,400.00 2,051.25 - Total Operating Expenses $ 25,037.87 $ 15,647.97 $ 206,928.13 $ 114,102.88 Net Income (Loss) $ 22,951.52 $ 42,406.38 $ 98,319.58 $ 148,578.26 (Unaudited - For Management Purposes Only) DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\feb2016 3/18/2016 10:50 AM North Penn School District Nutrition Services Balance Sheet February 29, 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 $ 960,762.34 15,805.42 217,270.73 7,421.67 38,991.70 190,416.37 $ 1,430,668.23 $ 627,267.13 14,577.10 182,042.34 10,587.20 65,741.14 159,745.87 $ 1,059,960.78 $ 1,401,762.82 (1,285,000.89) $ 116,761.93 $ 1,414,962.82 (1,274,175.56) $ 140,787.26 $ 1,547,430.16 $ 1,200,748.04 $ 267,144.40 256,693.94 138,633.70 225,408.45 887,880.49 $ 561,230.09 98,319.58 659,549.67 $ 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 $ 1,547,430.16 $ $ 257,403.91 177,636.53 110,331.57 214,485.04 759,857.05 292,312.73 148,578.26 440,890.99 $ 1,200,748.04 (Unaudited - For Management Purposes Only) DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\feb2016 3/18/2016 10:50 AM North Penn School District Extended School Care Income Statement For the periods ending February 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 $ 167.50 2,409.00 25,126.00 20,986.00 24,903.00 7,482.00 18,736.00 16,051.00 9,719.00 27,899.25 15,126.00 12,980.00 7,192.00 14,940.00 7,853.00 Total Operating Revenues $ 211,569.75 Extra Grants Refund/Prior Year Expense $ $ 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 2015 $ 2016 83.03 1,504.00 21,557.00 20,235.00 25,639.00 6,847.00 14,181.00 16,309.00 9,562.00 26,109.00 15,733.00 14,197.92 8,022.00 14,323.00 9,540.00 $ Fiscal Year to Date 2015 1,124.74 121,152.00 14,454.00 2.00 174,048.18 151,199.75 181,316.00 55,577.94 124,161.97 114,242.10 68,696.28 202,982.31 111,714.05 89,846.45 58,896.16 105,757.30 54,418.40 $ 664.58 134,684.00 11,968.00 156,726.00 144,409.00 182,633.50 52,382.49 99,033.00 117,039.45 66,772.72 184,705.24 113,465.00 98,764.06 53,630.00 98,463.16 69,928.50 $ 203,841.95 $ 1,629,589.63 $ 1,585,268.70 501.72 1,061.32 $ $ $ 501.72 1,061.32 $ 2,963.06 7,170.84 9,193.16 92,635.17 4,636.58 171.24 32,538.80 2,580.98 212.14 34.96 128.08 7,003.44 4,035.32 14,493.70 682.53 50.00 477.29 $ 60,952.14 78,141.86 514,887.99 59,565.55 39,410.93 501.54 199,048.93 14,840.93 1,528.09 279.68 738.13 41,520.90 26,951.64 96,728.67 3,454.65 2,286.00 2,784.65 460.14 7,166.50 41.41 448.08 2,837.76 82,284.17 28.45 5,328.10 - $ 13,363.80 - 8,995.92 8,935.24 93,935.27 4,514.90 44.04 27,340.42 2,479.42 219.00 108.78 5,966.82 4,165.62 12,140.89 512.44 7.00 18.97 100.00 107.35 12,180.00 - 61,465.31 75,949.54 508,474.42 55,150.00 37,921.61 374.34 232,009.38 14,081.87 1,648.17 237.93 615.07 47,773.57 26,959.02 78,567.06 644.84 1,561.00 3,108.75 435.77 7,207.25 86.06 2,055.09 85,009.37 203.69 - $ 181,772.08 $ 1,242,216.89 $ 1,241,539.11 $ $ 388,935.78 $ Total Operating Expenses $ 189,408.03 Net Income (Loss) $ 23,724.76 - 22,069.87 346,692.65 (Unaudited - For Management Purposes Only DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\feb2016 3/18/2016 10:50 AM North Penn School District Extended School Care Balance Sheet February 29, 2016 and 2015 2016 2015 941,199.24 133,565.73 625.00 $ 1,075,389.97 $ 525,764.73 $ 150,306.92 300.00 $ 676,371.65 $ 328,254.63 26,236.85 75,038.82 429,530.30 $ 169,384.73 25,671.05 71,177.31 $ 266,233.09 256,923.88 388,935.78 645,859.66 $ ASSETS Current Assets Cash Interfund Accounts Receivable Other Accounts Receivable Prepaid Expenses Total Assets $ $ 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 $ 1,075,389.97 63,445.90 346,692.65 $ 410,138.55 $ 676,371.65 (Unaudited - For Management Purposes Only) DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\feb2016 3/18/2016 10:50 AM North Penn School District Community Education Income Statement For the periods ending February, 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. Total Operating Revenues Fiscal Year to Date 2016 2015 $ 56.73 31,769.55 750.00 - $ 45.44 32,109.54 3,672.00 - $ $ 32,576.28 $ 35,826.98 $ 179,309.12 $ 198,369.98 108.00 3,371.41 919.12 69.76 5.72 3.82 186.08 123.32 449.54 9.78 2,423.21 943.10 (7,742.39) 1,542.00 281.50 4,112.15 3,182.28 $ 433.00 3,115.10 973.34 69.76 5.72 3.82 196.72 131.01 379.65 9.78 500.00 2,721.39 791.46 2,325.64 222.90 22,696.60 - $ $ $ 175,165.69 $ 197,642.61 $ $ 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 $ 9,988.40 $ 34,575.89 Net Income (Loss) $ 22,587.88 $ 1,251.09 523.51 87,521.75 82,830.50 8,433.36 - 46,144.64 27,824.11 7,812.52 592.96 48.62 32.47 1,581.68 2,748.67 9,153.16 83.13 23,017.31 15,447.20 7,084.26 6,157.61 16,862.77 5,255.00 3,232.69 4,033.17 5,246.05 (17,331.54) 10,139.21 4,143.43 $ 437.05 103,053.65 94,879.28 - 44,916.47 26,540.17 8,273.39 592.96 48.62 32.47 1,672.12 2,688.58 7,330.66 83.13 28,217.04 20,087.00 9,015.10 16,599.53 4,655.53 10,761.56 1,012.45 9,313.13 15.00 23,744.60 (17,956.90) - 727.37 (Unaudited - For Management Purposes Only) DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\feb2016 3/18/2016 10:50 AM North Penn School District Community Education Income Statement - Aquatics Lessons For the period ending February, 2016 and 2015 Current Month 2016 Fiscal Year to Date 2016 2015 2015 Operating Revenues Aquatics $ 4,596.95 $ 5,811.40 $ 31,131.75 $ 33,067.90 Total Operating Revenues $ 4,596.95 $ 5,811.40 $ 31,131.75 $ 33,067.90 $ 872.16 291.29 226.84 19.52 2.14 0.72 45.08 41.58 134.05 497.49 - $ 829.68 281.50 208.42 19.52 2.14 0.72 45.48 39.50 112.52 - $ $ $ 2,130.87 $ 1,539.48 $ 22,889.73 $ 25,159.37 4,271.92 8,242.02 7,908.53 (3,113.18) (3,306.79) 5,128.85 4,601.74 Starting Fund Balance 4,613.55 2,307.72 Ending Fund Balance 9,742.40 6,909.46 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) 2,466.08 Less: 10% Administrative Fee Net Income (Loss) 7,413.36 10,104.11 1,814.72 165.92 18.19 6.12 383.18 645.58 1,111.77 1,226.78 - 7,052.30 13,215.64 1,958.25 165.92 18.19 6.12 402.44 755.34 1,059.79 99.55 425.83 - *Began September, 2012 (Unaudited - For Management Purposes Only) DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\feb2016 3/18/2016 10:50 AM North Penn School District Community Education Income Statement - Swim Team For the period ending February, 2016 and 2015 Current Month 2016 2015 Fiscal Year to Date 2016 2015 Operating Revenues Swim Team $ 8,559.00 $ 995.00 $ 131,283.62 $ 133,863.10 Total Operating Revenue $ 8,559.00 $ 995.00 $ 131,283.62 $ 133,863.10 $ 3,225.62 8,708.30 1,178.14 77.52 5.72 4.24 238.56 451.15 757.42 827.91 - $ 3,070.26 7,196.40 1,247.66 77.52 5.72 4.24 252.18 387.59 582.84 416.81 $ 27,417.77 53,492.54 10,014.19 658.92 48.62 36.04 2,027.76 3,055.04 6,683.31 1,250.00 1,321.27 827.91 3,492.00 5,414.00 $ 25,473.87 48,371.24 10,605.11 658.92 52.91 36.04 2,143.53 2,765.81 8,243.28 1,250.00 2,437.28 2,127.48 290.00 8,536.81 Total Operating Expenses $ 15,474.58 $ 13,241.22 $ 115,739.37 $ 112,992.28 Operating Income (Loss) $ (6,915.58) $ (12,246.22) $ 15,544.25 $ 20,870.82 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 Less: 10% Administrative Fee (13,128.36) (13,386.31) 2,415.89 7,484.51 Starting Fund Balance 35,418.12 26,949.07 Ending Fund Balance 37,834.01 34,433.58 Net Income (Loss) (Unaudited - For Management Purposes Only) DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\feb2016 3/18/2016 10:50 AM North Penn School District Community Education Income Statement - Water Polo For the period ending February, 2016 and 2015 Current Month 2016 Fiscal Year to Date 2016 2015 2015 Operating Revenues Water Polo $ 1,000.00 $ 6,265.00 $ 10,900.00 $ 12,638.00 Total Operating Revenue $ 1,000.00 $ 6,265.00 $ 10,900.00 $ 12,638.00 $ 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 $ - $ 150.00 $ Total Operating Expenses $ - $ 150.00 $ 10,538.21 $ 10,552.09 Operating Income(Loss) $ $ 6,115.00 $ $ 1,000.00 Less: 10% Administrative Fee Net Income (Loss) 5,467.32 209.24 468.15 1,749.00 450.00 2,194.50 - 361.79 (1,090.00) (728.21) Starting Fund Balance 3,204.19 Ending Fund Balance 2,475.98 5,164.17 197.62 581.37 460.00 975.00 3,023.93 150.00 2,085.91 (1,263.80) 822.11 7,633.36 8,455.47 (Unaudited - For Management Purposes Only) DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\feb2016 3/18/2016 10:50 AM North Penn School District Community Education Balance Sheet February 29, 2016 and 2015 2016 2015 Current Assets Cash Other Accounts Receivable Total Current Assets $ 251,678.67 130.91 $ 251,809.58 $ 272,742.65 1,032.91 $ 273,775.56 Furniture and Equipment Accumulated Depreciation Total Property and Equipment $ 35,492.77 (893.10) $ 34,599.67 $ TOTAL ASSETS $ 286,409.25 $ 273,775.56 Current Liabilities Interfund Accounts Payable Deferred Revenue Accounts Payable Accrued Salaries & Benefits Total Current Liabilities $ 23,899.80 397.00 $ 24,296.80 $ 33,069.05 569.00 $ 33,638.05 Capital Fund Balance Net Income - Aquatics Lessons Net Income - Swim Team Net Income - Water Polo Net Income - Community Ed. Total Capital $ 251,152.50 5,128.85 2,415.89 (728.21) 4,143.43 262,112.45 $ 226,501.78 4,601.74 7,484.51 822.11 727.37 240,137.51 $ 286,409.25 $ 273,775.56 ASSETS $ - LIABILITIES AND CAPITAL Total Liabilities and Capital DGM G:\Business Office\BOOKKEEPING\EnterpriseFunds\15-16\feb2016 3/18/2016 10:50 AM