| A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z | |
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1 | Compass Charter Schools | |||||||||||||||||||||||||
2 | Statement of Activities - Actual vs Budget | |||||||||||||||||||||||||
3 | Reporting Book: | ACCRUAL | ||||||||||||||||||||||||
4 | As of Date: | 09/30/2023 | ||||||||||||||||||||||||
5 | Location: | Compass Charter Schools - COM | ||||||||||||||||||||||||
6 | ||||||||||||||||||||||||||
7 | 07/01/2023 Through | 08/01/2023 Through | 09/01/2023 Through | Year To Date | Year Ending | |||||||||||||||||||||
8 | 07/31/2023 | 08/31/2023 | 09/30/2023 | 09/30/2023 | 06/30/2024 | |||||||||||||||||||||
9 | Actual | Preliminary | Actual | Preliminary | Actual | Preliminary | Actual | Preliminary | Preliminary | Budget Diff | ||||||||||||||||
10 | Net Increase/(Decrease) in Net Assets | |||||||||||||||||||||||||
11 | Total Revenue | |||||||||||||||||||||||||
12 | LCFF Revenue | |||||||||||||||||||||||||
13 | 801100 - LCFF Revenues | 253,651.00 | 1,065,536.80 | 1,040,197.00 | 1,065,536.80 | 1,243,117.00 | 1,917,966.23 | 2,536,965.00 | 4,049,039.83 | 21,310,735.90 | 17,357,988.90 | |||||||||||||||
14 | 801200 - Education Protection Account Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 688,740.00 | 726,943.52 | 688,740.00 | 726,943.52 | 2,907,774.08 | 2,176,796.08 | |||||||||||||||
15 | 809600 - Charter Schools Funding In-Lieu of Property Taxes | 0.00 | 0.00 | 108,976.00 | 218,073.05 | 301,411.36 | 436,146.10 | 410,387.36 | 654,219.15 | 3,634,550.86 | 3,134,627.50 | |||||||||||||||
16 | Total LCFF Revenue | 253,651.00 | 1,065,536.80 | 1,149,173.00 | 1,283,609.85 | 2,233,268.36 | 3,081,055.85 | 3,636,092.36 | 5,430,202.50 | 27,853,060.84 | 22,669,412.48 | |||||||||||||||
17 | Federal Revenue | |||||||||||||||||||||||||
18 | 818100 - Special Education - Entitlement | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 564,820.22 | 564,820.22 | |||||||||||||||
19 | 829000 - All Other Federal Revenue | 57,250.05 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 57,250.05 | 0.00 | 1,515,534.28 | 1,458,284.23 | |||||||||||||||
20 | 829100 - Title I Federal Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 382,984.00 | 382,984.00 | |||||||||||||||
21 | 829200 - Title II | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 65,837.00 | 65,837.00 | |||||||||||||||
22 | 829400 - Title IV | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 30,000.00 | 30,000.00 | |||||||||||||||
23 | Total Federal Revenue | 57,250.05 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 57,250.05 | 0.00 | 2,559,175.50 | 2,501,925.45 | |||||||||||||||
24 | State Revenue | |||||||||||||||||||||||||
25 | 855000 - Mandated Block Grant | 0.00 | 3,268.53 | 0.00 | 3,268.53 | 0.00 | 5,883.34 | 0.00 | 12,420.40 | 65,370.46 | 65,370.46 | |||||||||||||||
26 | 856000 - State Lottery Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 564,150.34 | 564,150.34 | |||||||||||||||
27 | 859000 - All Other State Revenues | 0.00 | 0.00 | 0.00 | 0.00 | 75,228.15 | 0.00 | 75,228.15 | 0.00 | 1,526,055.49 | 1,439,896.34 | |||||||||||||||
28 | 859900 - Prior Year State Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | (32,063.77) | |||||||||||||||
29 | 879200 - SPED State/Other Transfers of Apportionments from County | 120,194.00 | 0.00 | 126,267.00 | 0.00 | 213,965.00 | 0.00 | 460,426.00 | 0.00 | 0.00 | (460,426.00) | |||||||||||||||
30 | Total State Revenue | 120,194.00 | 3,268.53 | 126,267.00 | 3,268.53 | 289,193.15 | 5,883.34 | 535,654.15 | 12,420.40 | 2,155,576.29 | 1,576,927.37 | |||||||||||||||
31 | Local Revenue | |||||||||||||||||||||||||
32 | 866000 - Interest Income | 10,658.03 | 3,393.39 | 10.02 | 3,393.39 | 17,306.28 | 3,393.39 | 27,974.33 | 10,180.17 | 40,884.20 | 12,909.87 | |||||||||||||||
33 | 866200 - Net Increase/Decrease in Investment | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 1,500.09 | 0.00 | 1,500.09 | 15,000.90 | 15,000.90 | |||||||||||||||
34 | 867700 - State Local SPED Revenue | 0.00 | 116,719.01 | 0.00 | 116,719.01 | 0.00 | 210,094.22 | 0.00 | 443,532.24 | 2,334,380.22 | 2,334,380.22 | |||||||||||||||
35 | 868200 - Foundation Grants/Donations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 264.66 | 0.00 | 264.66 | 2,646.60 | 2,646.60 | |||||||||||||||
36 | 869900 - All Other Local Revenue | 2,702.04 | 0.00 | 666.12 | 0.00 | 7,496.36 | 3,328.03 | 10,864.52 | 3,328.03 | 33,280.30 | 22,415.78 | |||||||||||||||
37 | 898300 - All Other Local Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 2,125.82 | 0.00 | 2,125.82 | 21,258.20 | 21,258.20 | |||||||||||||||
38 | Total Local Revenue | 13,360.07 | 120,112.40 | 676.14 | 120,112.40 | 24,802.64 | 220,706.21 | 38,838.85 | 460,931.01 | 2,447,450.42 | 2,408,611.57 | |||||||||||||||
39 | Total Revenue | 444,455.12 | 1,188,917.73 | 1,276,116.14 | 1,406,990.78 | 2,547,264.15 | 3,307,645.40 | 4,267,835.41 | 5,903,553.91 | 35,015,263.05 | 29,156,876.87 | |||||||||||||||
40 | Total Expenses | |||||||||||||||||||||||||
41 | Salaries and Benefits | |||||||||||||||||||||||||
42 | Certificated Salaries | |||||||||||||||||||||||||
43 | 110000 - Teachers' Salaries | 52,470.77 | 212,398.85 | 985,830.60 | 530,997.13 | 980,573.30 | 1,061,994.22 | 2,018,874.67 | 1,805,390.20 | 10,619,942.23 | 8,601,067.56 | |||||||||||||||
44 | 120000 - Certificated Pupil Support Salaries | 31,325.38 | 90,685.75 | 88,453.83 | 90,685.75 | 88,203.84 | 90,685.75 | 207,983.05 | 272,057.25 | 1,092,599.32 | 884,616.27 | |||||||||||||||
45 | 130000 - Certificated Supervisor and Administrator Salaries | 114,731.34 | 153,222.40 | 152,769.37 | 153,222.40 | 151,680.66 | 153,222.40 | 419,181.37 | 459,667.20 | 1,846,052.96 | 1,426,871.59 | |||||||||||||||
46 | Total Certificated Salaries | 198,527.49 | 456,307.00 | 1,227,053.80 | 774,905.28 | 1,220,457.80 | 1,305,902.37 | 2,646,039.09 | 2,537,114.65 | 13,558,594.51 | 10,912,555.42 | |||||||||||||||
47 | Classified Salaries | |||||||||||||||||||||||||
48 | 210000 - Instructional Aide Salaries | 0.00 | 30,142.93 | 39,592.74 | 30,142.93 | 38,026.20 | 30,142.93 | 77,618.94 | 90,428.79 | 363,167.80 | 285,548.86 | |||||||||||||||
49 | 220000 - Classified Support Salaries (Maintenance, Food) | 137,802.93 | 134,079.28 | 144,633.85 | 134,079.28 | 143,872.26 | 134,079.28 | 426,309.04 | 402,237.84 | 1,615,413.04 | 1,189,104.00 | |||||||||||||||
50 | 230000 - Classified Supervisor and Administrator Salaries | 46,336.08 | 48,754.53 | 46,336.08 | 48,754.53 | 47,618.85 | 48,754.53 | 140,291.01 | 146,263.59 | 587,404.04 | 447,113.03 | |||||||||||||||
51 | 240000 - Clerical, Technical, and Office Staff Salaries | 56,304.20 | 58,943.89 | 66,083.39 | 58,943.89 | 58,883.20 | 58,943.89 | 181,270.79 | 176,831.67 | 710,167.36 | 528,896.57 | |||||||||||||||
52 | 290000 - Other Classified Salaries (Noon and Yard Sup, etc.) | 0.00 | 2,390.40 | 870.77 | 2,390.40 | 2,502.55 | 2,390.40 | 3,373.32 | 7,171.20 | 28,800.00 | 25,426.68 | |||||||||||||||
53 | Total Classified Salaries | 240,443.21 | 274,311.03 | 297,516.83 | 274,311.03 | 290,903.06 | 274,311.03 | 828,863.10 | 822,933.09 | 3,304,952.24 | 2,476,089.14 | |||||||||||||||
54 | Benefits | |||||||||||||||||||||||||
55 | 310100 - State Teachers' Retirement System, certificated positions | 23,751.76 | 214,944.40 | 232,729.10 | 214,944.40 | 231,828.51 | 214,944.40 | 488,309.37 | 644,833.20 | 2,589,691.56 | 2,101,382.19 | |||||||||||||||
56 | 330100 - OASDI/Medicare Certificated, Unrestricted | 2,834.34 | 16,317.77 | 17,639.16 | 16,317.77 | 17,576.87 | 16,317.77 | 38,050.37 | 48,953.31 | 196,599.64 | 158,549.27 | |||||||||||||||
57 | 330200 - OASDI/Medicare Classified | 18,030.12 | 20,984.78 | 22,396.32 | 20,984.78 | 21,596.90 | 20,984.78 | 62,023.34 | 62,954.34 | 252,828.68 | 190,805.34 | |||||||||||||||
58 | 340100 - Health & Welfare Benefits, Certificated | 171,636.92 | 120,142.77 | 137,328.61 | 120,142.77 | 3,965.41 | 120,142.77 | 312,930.94 | 360,428.31 | 1,447,503.16 | 925,624.22 | |||||||||||||||
59 | 340200 - Health & Welfare Benefits Classified | 207,875.13 | 33,664.05 | 33,465.81 | 33,664.05 | 0.00 | 33,664.05 | 241,340.94 | 100,992.15 | 405,591.08 | 164,250.14 | |||||||||||||||
60 | 350100 - State Unemployment Insurance Certificated | 297.46 | 6,217.53 | (1,258.07) | 6,217.53 | 656.78 | 6,217.53 | (303.83) | 18,652.59 | 74,909.92 | 75,213.75 | |||||||||||||||
61 | 350200 - State Unemployment Insurance Classified | 0.00 | 1,771.05 | 0.00 | 1,771.05 | 0.00 | 1,771.05 | 0.00 | 5,313.15 | 21,337.96 | 21,337.96 | |||||||||||||||
62 | 360100 - Worker Compensation Insurance | 0.00 | 23,632.63 | 0.00 | 23,632.63 | 0.00 | 23,632.63 | 0.00 | 70,897.89 | 284,730.48 | 284,730.48 | |||||||||||||||
63 | 360200 - Worker Compensation Insurance | 0.00 | 5,760.51 | 0.00 | 5,760.51 | 0.00 | 5,760.51 | 0.00 | 17,281.53 | 69,403.80 | 69,403.80 | |||||||||||||||
64 | 390100 - Other Employee Benefits | 13,909.41 | 7,363.46 | 7,553.68 | 7,363.46 | (5,553.20) | 7,363.46 | 15,909.89 | 22,090.38 | 88,716.36 | 39,596.99 | |||||||||||||||
65 | Total Benefits | 438,335.14 | 450,798.95 | 449,854.61 | 450,798.95 | 270,071.27 | 450,798.95 | 1,158,261.02 | 1,352,396.85 | 5,431,312.64 | 4,030,894.14 | |||||||||||||||
66 | Total Salaries and Benefits | 877,305.84 | 1,181,416.98 | 1,974,425.24 | 1,500,015.26 | 1,781,432.13 | 2,031,012.35 | 4,633,163.21 | 4,712,444.59 | 22,294,859.39 | 17,419,538.70 | |||||||||||||||
67 | Operational Expenses | |||||||||||||||||||||||||
68 | Books and Supplies | |||||||||||||||||||||||||
69 | 410000 - Approved Textbooks and Core Curriculum | (1,932.89) | 426,655.99 | 123,295.93 | 853,311.99 | 537,140.07 | 597,318.40 | 658,503.11 | 1,877,286.38 | 4,266,559.92 | 3,167,359.73 | |||||||||||||||
70 | 410100 - Curriculum Assessment and Software | 0.00 | 5,708.39 | 7,216.00 | 11,416.80 | 6,382.00 | 11,416.80 | 13,598.00 | 28,541.99 | 57,083.96 | 43,485.96 | |||||||||||||||
71 | 410200 - Supplemental Curriculum | 34,556.00 | 9,836.00 | 21,284.00 | 9,836.00 | 41,980.16 | 9,836.00 | 97,820.16 | 29,508.00 | 118,506.04 | 20,685.88 | |||||||||||||||
72 | 420000 - Books and Other Reference Materials | 4,330.38 | 13,500.01 | 305.83 | 27,000.00 | 103,922.30 | 27,000.00 | 108,558.51 | 67,500.01 | 135,000.04 | 26,441.53 | |||||||||||||||
73 | 421500 - CSI Materials | 0.00 | 3,320.00 | 0.00 | 3,320.00 | 0.00 | 3,320.00 | 0.00 | 9,960.00 | 40,000.00 | 40,000.00 | |||||||||||||||
74 | 430000 - Materials and Supplies | 512.84 | 2,100.00 | 1,598.73 | 4,200.00 | 269.92 | 4,200.00 | 2,381.49 | 10,500.00 | 21,000.00 | 18,618.51 | |||||||||||||||
75 | 431500 - Classroom Materials and Supplies | 28.89 | 0.00 | 0.00 | 0.00 | 634.60 | 300.00 | 663.49 | 300.00 | 3,000.00 | 2,336.51 | |||||||||||||||
76 | 438100 - Materials for Plant Maintenance | 0.00 | 0.00 | 0.00 | 0.00 | 5,253.44 | 0.00 | 5,253.44 | 0.00 | 0.00 | (5,253.44) | |||||||||||||||
77 | 440000 - Noncapitalized Equipment | 124.72 | 0.00 | 3,900.32 | 0.00 | 304.45 | 19,500.00 | 4,329.49 | 19,500.00 | 195,000.00 | 190,670.51 | |||||||||||||||
78 | 441000 - Software and Software Licensing | 200,237.75 | 0.00 | 0.00 | 0.00 | 622.50 | 77,600.00 | 200,860.25 | 77,600.00 | 776,000.00 | 574,269.75 | |||||||||||||||
79 | 443000 - Noncapitalized Student Equipment | 83.86 | 0.00 | 377.37 | 0.00 | 1,299.82 | 750.00 | 1,761.05 | 750.00 | 7,500.00 | 5,738.95 | |||||||||||||||
80 | 470000 - Food and Food Supplies | 0.00 | 0.00 | 0.00 | 0.00 | 86.37 | 0.00 | 86.37 | 0.00 | 0.00 | (86.37) | |||||||||||||||
81 | Total Books and Supplies | 237,941.55 | 461,120.39 | 157,978.18 | 909,084.79 | 697,895.63 | 751,241.20 | 1,093,815.36 | 2,121,446.38 | 5,619,649.96 | 4,084,267.52 | |||||||||||||||
82 | Services | |||||||||||||||||||||||||
83 | 520000 - Travel and Conferences | 4,384.86 | 8,332.84 | 631.04 | 8,332.84 | 313.85 | 8,332.84 | 5,329.75 | 24,998.52 | 99,999.85 | 91,939.49 | |||||||||||||||
84 | 521000 - Training and Development Expense | 53,848.80 | 33,331.41 | 264,957.11 | 33,331.41 | 47,773.05 | 33,331.41 | 366,578.96 | 99,994.23 | 399,999.93 | 33,420.97 | |||||||||||||||
85 | 530000 - Dues and Memberships | 6,955.00 | 5,833.00 | 4,070.00 | 5,833.00 | 63,543.15 | 5,833.00 | 74,568.15 | 17,499.00 | 70,000.03 | (4,868.12) | |||||||||||||||
86 | 540000 - Insurance | 0.00 | 7,916.21 | 0.00 | 7,916.21 | 39,618.87 | 7,916.21 | 39,618.87 | 23,748.63 | 94,999.98 | 47,313.81 | |||||||||||||||
87 | 550000 - Operation and Housekeeping Services | 380.00 | 0.00 | 0.00 | 2,100.00 | 380.00 | 600.00 | 760.00 | 2,700.00 | 5,999.99 | 4,479.99 | |||||||||||||||
88 | 550100 - Utilities | 186.60 | 0.00 | 208.97 | 0.00 | 201.70 | 1,500.00 | 597.27 | 1,500.00 | 2,500.00 | 1,902.73 | |||||||||||||||
89 | 560000 - Space Rental/Leases Expense | 5,098.89 | 9,148.23 | 5,355.89 | 9,148.23 | 22,105.89 | 9,148.23 | 32,560.67 | 27,444.69 | 110,219.68 | 77,659.01 | |||||||||||||||
90 | 560100 - Building Maintenance | 0.00 | 0.00 | 0.00 | 0.00 | 4,761.10 | 0.00 | 4,761.10 | 0.00 | 0.00 | (4,761.10) | |||||||||||||||
91 | 560200 - Other Space Rental | 0.00 | 6,640.00 | 0.00 | 6,640.00 | 0.00 | 6,640.00 | 0.00 | 19,920.00 | 80,000.00 | 80,000.00 | |||||||||||||||
92 | 580000 - Professional/Consulting Services and Operating Expenditures | 15,000.00 | 0.00 | 119.00 | 0.00 | 111,375.00 | 43,000.00 | 126,494.00 | 43,000.00 | 430,000.00 | 302,411.00 | |||||||||||||||
93 | 580300 - Banking and Payroll Service Fees | 3,536.84 | 2,490.00 | 2,735.08 | 2,490.00 | 2,879.18 | 2,490.00 | 9,151.10 | 7,470.00 | 29,999.96 | 20,838.86 | |||||||||||||||
94 | 580500 - Legal Services | 2,860.00 | 12,450.00 | 0.00 | 12,450.00 | 5,815.00 | 12,450.00 | 8,675.00 | 37,350.00 | 150,000.00 | 137,669.50 | |||||||||||||||
95 | 580600 - Audit Services | 0.00 | 1,919.06 | 0.00 | 1,919.06 | 7,299.00 | 1,919.06 | 7,299.00 | 5,757.18 | 23,030.05 | 15,731.05 | |||||||||||||||
96 | 580700 - Legal Settlements | 4,650.00 | 14,940.00 | 9,230.00 | 14,940.00 | 4,400.00 | 14,940.00 | 18,280.00 | 44,820.00 | 180,000.00 | 160,420.00 | |||||||||||||||
97 | 580900 - Employee Tuition Reimbursement | 0.00 | 4,150.00 | 0.00 | 4,150.00 | 0.00 | 4,150.00 | 0.00 | 12,450.00 | 50,000.00 | 50,000.00 | |||||||||||||||
98 | 581000 - Educational Consultants | 97,909.04 | 199,200.00 | 7,780.00 | 199,200.00 | 65,461.72 | 199,200.00 | 171,150.76 | 597,600.00 | 2,400,000.04 | 2,202,204.28 | |||||||||||||||
99 | 581200 - Other Student Activities | 2,386.33 | 2,490.00 | 0.00 | 2,490.00 | 900.00 | 2,490.00 | 3,286.33 | 7,470.00 | 29,999.96 | 26,713.63 | |||||||||||||||
100 | 581500 - Advertising/Recruiting | 163,980.00 | 20,832.14 | 0.00 | 20,832.14 | (155,700.00) | 20,832.14 | 8,280.00 | 62,496.42 | 250,000.05 | 238,220.05 | |||||||||||||||