To:
The North Penn School Board
Finance Committee
From: Rhonda Diliberto, Aquatic Director
North Penn Community Aquatics Programs
Date: May 22, 2014
Re:
Executive Summary
Community Aquatics Budget 2014 – 2015
Revenues
Community Aquatic Classes (59-R6981)
The 13-14 projected budget of $55,000 has not been realized. Therefore the projected
revenue for the 14-15 budget has been decreased to $50,000. Please note, as of 5/21/14,
the revenue to date for the 13-14 fiscal year is $52,203.61. This is a considerable
increase
from the revenue of the 12-13 fiscal year of $40,008.35.
Community Aquatic Swim Team ((59-R985)
The 13-14 projected budget of $149,700 was met. The YTD revenue for Swim Team is
$164,819.67. The budget was surpassed due to additional enrollment into our SAL and
US Swim Programs. There was a slight increase in fees. The North Penn Community
Aquatic Swim Team was able to host additional US Swim Meets on Saturday and
Sundays. The projected
revenue for the 14-15 Swim Team Budget will be $170,000.
Community Aquatic Water Polo (59-R986)
The 13-14 projected budget of $14,000 was met. The YTD revenue for Water Polo is
$18,265.00. The budget was surpassed due to additional enrollment of players, more
programs offered and increased fees. The North Penn Community Aquatic Water Polo
was able to host additional tournaments on Saturday and Sundays during the Water Polo
season. The projected revenue for the 14-15 Water Polo Budget will be $20,000.
Expenses
Community Aquatic Classes
Professional salaries and benefits are determined by the payroll department. Some
technical aquatic staff will see an increase in pay as set by our pay scale. Supply
expenses will include rescue and pool equipment, Zee Medical supplies for first aid
room and American Red Cross Certification Cards for the Lifeguard Training and
Review Classes.
Community Aquatic Swim Team

Professional salaries and benefits are determined by the payroll department.
Technical salaries and pays for coaches will see an increase of 1.5% for salary
coaches and the per hour coaches as set by the new coaches’ pay scale. Not all
coaches will receive a pay increase.

Other Rentals (449-00)
o Rental of other facilities for the US summer long course season and
Sunday US meets held at North Penn High School Pool.

Travel (580-00)
o For travel expenses to Junior Olympics, Senior Champs and other US
meets.

General Supplies (610-00)
o The purchase of additional touch pads and other equipment for the
Daktronics timing system, supplies for hosting the US swim meets, and
miscellaneous supplies and equipment to successfully run the growing
swim and dive teams.

Dues and Fees (810-00)
o Payment to Middle Atlantic for Sanction Fees to host Middle Atlantic
US meets and training of coaches to keep them up to date.

Conference Fees/Dues (894-00)
o Reimbursement to the North Penn Aquatic Club Parents Club for
Trophy Meet fees taken at the 2014 fall swim team registration.
o Splash Fees of $1.00 per splash into pool during US Meets paid to
Middle Atlantic (New Years, Bronze, Mini and Distance Meets).
Community Aquatic Water Polo

There are no Professional Salaries paid under Community Aquatic Water Polo.
Coaches are paid from the Salaries Technical (140-00) Account. The two head
coaches will receive a pay increase as set by the new coaches’ pay scale. The
assistance coaches will remain at their present pay rate.

Officials (390-10)
o To pay for the water polo referees during tournaments

Other Rentals (449-00)
o Payment for Water Polo Tournaments held at North Penn High School
Pool on
Sundays during the fall water polo season.

Travel (580-00)
o Travel expenses to the away tournaments held in Pittsburg and
Connecticut.

Supplies (610-00)
o Purchase of new supplies and equipment for the growing Community
Aquatic Water Polo program.

Conference Fees and Dues (894-00)
o Entry fees into the American Water Polo – Main Line League
Tournaments for
the North Penn Community Aquatic Water Polo teams. Also any
registration fees for other away tournaments.
The North Penn Community Aquatics respectfully submits this summary for the North Penn School
Board’s review and approval. I am available to address any questions or concerns. Thank you.
NORTH PENN SCHOOL DISTRICT
2014-2015
ENTERPRISE FUND BUDGET
COMMUNITY EDUCATION
WATER POLO
ACCOUNT NUMBER
Title
59
5916901620180000
5916901620180000
5916901620180000
5916901620180000
5916901620180000
5916901620180000
5916901620180000
5916901620180000
5916901620180000
5916901620180000
WATER POLO
WATER POLO
WATER POLO
WATER POLO
WATER POLO
WATER POLO
WATER POLO
WATER POLO
WATER POLO
WATER POLO
Account
Title
R6986
WATER POLO REVENUE
130-00
140-00
220-00
230-00
390-00
390-10
449-00
580-00
610-00
894-00
SALARIES PRO OTHER
SALARIES TECHNICAL
SOCIAL SECURITY
RETIREMENT
PRO SVS MISC
OFFICIALS
OTHER RENTALS
TRAVEL
GEN SUPPLIES
CONFERENCE FEES/DUES
Total Expenses
Revenue Over/Under Expenses
G:\Business Office\BOOKKEEPING\2014-15BUDGET\14-15AQUATICS_BUDGET
13-14 BUDGET
14-15 BUDGET
$ Change in Budget
14,000.00
20,000.00
6,000.00
0.00
5,575.00
425.00
0.00
0.00
0.00
2,000.00
1,500.00
3,000.00
1,500.00
0.00
9,500.00
361.00
480.00
2,000.00
300.00
1,200.00
1,042.00
3,367.00
1,750.00
0.00
3,925.00
-64.00
480.00
2,000.00
300.00
-800.00
-458.00
367.00
250.00
14,000.00
20,000.00
6,000.00
0.00
0.00
% Change in Budget
42.86%
70.40%
-15.06%
-40.00%
-30.53%
12.23%
16.67%
42.86%
NORTH PENN SCHOOL DISTRICT
2014-2015
ENTERPRISE FUND BUDGET
COMMUNITY EDUCATION
SWIM TEAM
ACCOUNT NUMBER
Title
59
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5916901610180000
5959001610180000
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
SWIM TEAM
BUDGETARY RESERVE
Account
Title
R6982
REVENUE - SWIM TEAM
130-00
140-00
211-00
212-00
213-00
215-00
216-00
220-00
230-00
271-00
272-00
275-00
276-00
390-00
449-00
523-00
580-00
610-00
810-00
894-00
840-00
SALARIES PRO OTHER
SALARIES TECHNICAL
MEDICAL
DENTAL
LIFE INSURANCE
VISION
PRESCRIPTIONS
SOCIAL SECURITY
RETIREMENT
SELF INS MEDICAL BENEFITS
SELF INS DENTAL BENEFITS
SELF INS - VISION BENEFIT
SELF INS - RX BENEFITS
PRO SVS MISC
OTHER RENTALS
PROP AND LIAB INSURANCE
TRAVEL
GEN SUPPLIES
DUES AND FEES
CONFERENCE FEES/DUES
BUDGETARY RESERVE
Total Expenses
Revenue Over/Under Expenses
G:\Business Office\BOOKKEEPING\2014-15BUDGET\14-15AQUATICS_BUDGET
13-14 BUDGET
14-15 BUDGET
$ Change in Budget % Change in Budget
149,750.00
170,000.00
20,250.00
13.52%
38,112.53
57,700.00
0.00
0.00
111.54
0.00
0.00
7,329.61
8,155.58
15,793.44
703.56
79.56
3,014.18
0.00
4,869.00
0.00
5,000.00
6,131.00
2,000.00
5,750.00
0.00
38,780.00
62,200.00
0.00
0.00
0.00
0.00
0.00
3,862.20
4,150.00
16,219.58
1,007.76
55.12
3,278.34
17,000.00
5,107.00
0.00
1,940.00
6,500.00
750.00
9,150.00
0.00
667.47
4,500.00
0.00
0.00
(111.54)
0.00
0.00
(3,467.41)
(4,005.58)
426.14
304.20
(24.44)
264.16
17,000.00
238.00
0.00
(3,060.00)
369.00
(1,250.00)
3,400.00
0.00
1.75%
7.80%
154,750.00
170,000.00
15,250.00
-5,000.00
0.00
-47.31%
-49.11%
2.70%
43.24%
-30.72%
8.76%
4.89%
-61.20%
6.02%
-62.50%
59.13%
9.85%
NORTH PENN SCHOOL DISTRICT
2014-2015
ENTERPRISE BUDGET
COMMUNITY EDUCATION
AQUATICS CLASSES
ACCOUNT NUMBER
Title
59
5916901600180000
5916901600180000
5916901600180000
5916901600180000
5916901600180000
5916901600180000
5916901600180000
5916901600180000
5916901600180000
5916901600180000
5916901600180000
5916901600180000
5916901600180000
5916901600180000
5916901600180000
5916901600180000
AQUATICS CLASSES
AQUATICS CLASSES
AQUATICS CLASSES
AQUATICS CLASSES
AQUATICS CLASSES
AQUATICS CLASSES
AQUATICS CLASSES
AQUATICS CLASSES
AQUATICS CLASSES
AQUATICS CLASSES
AQUATICS CLASSES
AQUATICS CLASSES
AQUATICS CLASSES
AQUATICS CLASSES
AQUATICS CLASSES
AQUATICS CLASSES
Account
Title
R6981
REVENUE - AQUATICS CLASSES
55,000.00
50,000.00
-5,000.00
-9.09%
130-00
140-00
211-00
212-00
213-00
215-00
216-00
220-00
230-00
271-00
272-00
275-00
276-00
340-17
390-00
610-00
SALARIES PRO OTHER
SALARIES TECHNICAL
MEDICAL
DENTAL
LIFE INSURANCE
VISION
PRESCRIPTIONS
SOCIAL SECURITY
RETIREMENT
SELF INS MEDICAL BENEFITS
SELF INS DENTAL BENEFITS
SELF INS - VISION BENEFIT
SELF INS - RX BENEFITS
PUR PRO SVS AQUATICS
PRO SVS MISC
GEN SUPPLIES
10,301.35
32,302.00
0.00
0.00
18.59
0.00
0.00
3,308.05
2,254.95
1,352.00
50.64
6.37
258.05
648.00
0.00
4,500.00
10,480.00
25,150.00
0.00
0.00
0.00
0.00
0.00
1,363.00
1,812.91
1,388.66
98.22
2.54
280.67
424.00
5,000.00
4,000.00
178.65
(7,152.00)
0.00
0.00
(18.59)
0.00
0.00
(1,945.05)
(442.04)
36.66
47.58
(3.83)
22.62
(224.00)
5,000.00
(500.00)
1.73%
-22.14%
55,000.00
50,000.00
-5,000.00
-9.09%
0.00
0.00
Total Expenses
Revenue Over/Under Expenses
G:\Business Office\BOOKKEEPING\2014-15BUDGET\14-15AQUATICS_BUDGET
13-14 BUDGET
14-15 BUDGET
$ Change in Budget
% Change in Budget
-58.80%
-19.60%
2.71%
93.96%
-60.13%
8.77%
-34.57%
-11.11%