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2025-2026<------- Select FY
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Washington Leadership Academy PCS<------- Select LEATotal COVID-19 Relief-Related Exclusions
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ElementVariance ExplanationsCurrent Fiscal Year Average Number of Full-Time EmployeesAnnual Prior Fiscal Year BudgetJulyAugustSeptemberQuarter 1 Current Fiscal YearOctoberNovemberDecemberQuarter 2 Current Fiscal YearJanuaryFebruaryMarchQuarter 3 Current Fiscal YearAprilMayJuneQuarter 4 Current Fiscal YearAnnual Current Fiscal Year BudgetAnnual Budget Increase (Decrease) from Prior Fiscal Year to Current Fiscal YearAnnual Budget % Increase (Decrease)Increase (Decrease) in % Points of Operating RevenuesESSER Funds Under CARES Act, CRRSA, ARP Act or Equivalents through SOAR From OSSE, Including ARP IDEA 611 and 619Employee Retention Tax Credit Under CARES Act or ARP ActOSSE Grants for COVID-19 Testing, School-Based Clinical Support, and Contact Tracing, Including E-PBTFederal Communication Commission's Emergency Connectivity FundTotal COVID-19 Relief-Related Exclusions
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General Education, DC Funding Allocation$6,976,990 $597,289 $597,289 $597,289 $1,791,867 $597,289 $597,289 $597,289 $1,791,867 $597,289 $597,289 $597,289 $1,791,867 $597,289 $597,289 $597,289 $1,791,867 $7,167,468 $190,478 $0 ($0)-----
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Categorical Enhancements, DC Funding Allocation$4,228,987 $402,608 $385,909 $402,608 $1,191,125 $385,909 $385,909 $385,909 $1,157,728 $385,909 $385,909 $385,909 $1,157,728 $385,909 $385,909 $385,909 $1,157,728 $4,664,311 $435,324 $0 $0 -----
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Facilities Allowance, DC Funding Allocation$1,456,370 $124,996 $124,996 $124,996 $374,987 $124,996 $124,996 $124,996 $374,987 $124,996 $124,996 $124,996 $374,987 $124,996 $124,996 $124,996 $374,987 $1,499,948 $43,578 $0 ------
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Federal Entitlements and Other Federal Funds$782,636 $648 $6,982 $11,910 $19,541 $13,825 $194,220 $59,601 $267,646 $59,886 $58,361 $64,354 $182,601 $57,848 $64,105 $54,633 $176,586 $646,373 ($136,263)($0)($0)-----
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State and Local Government Contributions and Grants$10,381 $48 $501 $848 $1,397 $990 $985 $1,047 $3,023 $1,063 $957 $1,390 $3,410 $915 $1,374 $685 $2,973 $10,804 $423 $0 ------
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Private Contributions, Donations, and Grants$4,693 $576 $576 $576 $1,729 $37,910 $576 $576 $39,062 $576 $19,243 $576 $20,395 $576 $576 $576 $1,729 $62,914 $58,221 $12 ------
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Rental Income---------------------
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Other IncomeBudgeting for interest on savings- not in past budgets$100,541 $32,419 $34,378 $36,337 $103,135 $36,337 $36,337 $36,337 $109,012 $36,337 $36,337 $36,337 $109,012 $36,337 $36,337 $103,070 $175,745 $496,903 $396,362 $4 $0 -----
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Operating Revenues$13,560,598 $1,158,585 $1,150,632 $1,174,564 $3,483,781 $1,197,256 $1,340,312 $1,205,757 $3,743,325 $1,206,056 $1,223,093 $1,210,852 $3,640,001 $1,203,870 $1,210,586 $1,267,158 $3,681,615 $14,548,721 $988,123 $0 -
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Instructional Staff$47 $5,887,240 -$496,260 $522,600 $1,018,860 $522,600 $522,600 $544,903 $1,590,103 $522,600 $522,600 $522,600 $1,567,800 $522,600 $522,600 $988,483 $2,033,683 $6,210,446 $323,206 $0 ($0)
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Student Supports StaffTwo additional budgeted staff members$12 $1,736,581 $97,845 $142,546 $187,246 $427,637 $187,246 $187,246 $187,246 $561,739 $187,246 $187,246 $187,246 $561,739 $187,246 $187,246 $142,546 $517,038 $2,068,154 $331,573 $0 $0
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School Administrators$3 $511,222 $43,304 $43,304 $43,304 $129,911 $43,304 $43,304 $43,304 $129,911 $43,304 $43,304 $43,304 $129,911 $43,304 $43,304 $43,304 $129,911 $519,645 $8,423 $0 -
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Education Personnel Salaries and Benefits Subtotal$62 $8,135,043 $141,149 $682,110 $753,150 $1,576,409 $753,150 $753,150 $775,453 $2,281,754 $753,150 $753,150 $753,150 $2,259,450 $753,150 $753,150 $1,174,333 $2,680,633 $8,798,245 $663,202 $0 -
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Business/Operations Salaries and Benefits----------------------
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Administrative/Other Staff Salaries and Benefits$9 $1,153,955 $103,648 $103,648 $103,648 $310,944 $103,648 $103,648 $103,648 $310,944 $103,648 $103,648 $103,648 $310,944 $103,648 $103,648 $103,648 $310,944 $1,243,777 $89,822 $0 -
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Personnel Salaries and Benefits Subtotal$71 $9,288,998 $244,797 $785,758 $856,798 $1,887,353 $856,798 $856,798 $879,101 $2,592,698 $856,798 $856,798 $856,798 $2,570,395 $856,798 $856,798 $1,277,981 $2,991,577 $10,042,023 $753,025 $0 $0
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Instructional Supports$365,658 $417 $15,444 $23,372 $39,232 $23,372 $23,372 $30,470 $77,214 $30,470 $30,470 $30,470 $91,411 $30,470 $50,470 $56,740 $137,681 $345,538 ($20,120)($0)-
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Educational Materials$251,833 $24,986 $24,986 $24,986 $74,957 $17,708 $17,708 $17,708 $53,124 $11,453 $11,453 $11,461 $34,367 $11,461 $11,461 $11,461 $34,382 $196,830 ($55,003)($0)($0)
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Food Service$250,000 $1,101 $11,416 $19,299 $31,817 $22,551 $22,432 $23,850 $68,832 $24,200 $21,788 $31,655 $77,644 $20,827 $31,278 $15,588 $67,693 $245,986 ($4,014)($0)-
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Direct Student Expenses Subtotal$867,491 $26,504 $51,846 $67,656 $146,006 $63,631 $63,511 $72,028 $199,170 $66,124 $63,711 $73,587 $203,422 $62,758 $93,209 $83,789 $239,756 $788,354 ($79,137)($0)($0)
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Rent Expense$1,755,612 $145,532 $145,532 $145,532 $436,597 $145,532 $145,532 $145,532 $436,597 $145,532 $145,532 $145,532 $436,597 $145,532 $145,532 $145,532 $436,597 $1,746,388 ($9,224)($0)($0)
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Depreciation, Owned Facilities---------------------
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Amortization, Leased Facilities$103,411 $7,946 $7,946 $7,946 $23,837 $7,946 $7,946 $7,946 $23,837 $7,946 $7,946 $7,946 $23,837 $7,946 $7,946 $7,946 $23,837 $95,346 ($8,065)($0)-
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Interest Expense, Owned Facilities---------------------
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Interest Expense, Leased Facilities---------------------
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Other Occupancy Expenses, Owned Facilities---------------------
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Other Occupancy Expenses, Leased Facilities$178,000 $14,392 $15,220 $16,048 $45,659 $16,048 $16,048 $16,048 $48,144 $16,048 $16,048 $16,048 $48,144 $16,048 $16,048 $15,220 $47,316 $189,264 $11,264 $0 -
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Occupancy Expenses Subtotal, Owned Facilities---------------------
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Occupancy Expenses Subtotal, Leased Facilities$2,037,023 $167,869 $168,698 $169,526 $506,093 $169,526 $169,526 $169,526 $508,578 $169,526 $169,526 $169,526 $508,578 $169,526 $169,526 $168,698 $507,750 $2,030,999 ($6,024)-($0)
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Occupancy Expenses Subtotal$2,037,023 $167,869 $168,698 $169,526 $506,093 $169,526 $169,526 $169,526 $508,578 $169,526 $169,526 $169,526 $508,578 $169,526 $169,526 $168,698 $507,750 $2,030,999 ($6,024)-($0)
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Depreciation and Amortization, Non-Facility$124,333 $10,484 $10,484 $10,484 $31,452 $10,484 $10,484 $10,484 $31,452 $10,484 $10,484 $10,484 $31,452 $10,484 $10,484 $10,484 $31,452 $125,808 $1,475 $0 -
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Interest Expense, Non-Facility---------------------
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Management Organization Fee---------------------
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Other General Expenses$1,244,213 $102,527 $102,527 $92,721 $297,774 $92,721 $90,269 $235,127 $418,117 $90,269 $90,269 $90,269 $270,807 $90,269 $97,624 $102,527 $290,420 $1,277,118 $32,905 $0 -
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General Expenses Subtotal$1,368,546 $113,011 $113,011 $103,205 $329,226 $103,205 $100,753 $245,611 $449,569 $100,753 $100,753 $100,753 $302,259 $100,753 $108,108 $113,011 $321,872 $1,402,926 $34,380 $0 -
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Operating Expenses$13,562,058 $552,181 $1,119,312 $1,197,185 $2,868,678 $1,193,160 $1,190,589 $1,366,267 $3,750,015 $1,193,201 $1,190,789 $1,200,664 $3,584,654 $1,189,835 $1,227,641 $1,643,478 $4,060,954 $14,264,301 $702,243 $0 ($0)
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Operating Income (Loss)($1,460)$606,404 $31,320 ($22,622)$615,102 $4,096 $149,724 ($160,510)($6,690)$12,855 $32,304 $10,188 $55,347 $14,035 ($17,054)($376,320)($379,339)$284,420 $285,880 ($196)$0
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Nonoperating Income (Loss)--------------------
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Other Increases (Decreases) in Net Assets--------------------
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Change in Net Assets-$606,404 $31,320 ($22,622)$615,102 $4,096 $149,724 ($160,510)($6,690)$12,855 $32,304 $10,188 $55,347 $14,035 ($17,054)($376,320)($379,339)$284,420 --
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Net Assets$9,413,967 $12,070,223 $12,101,543 $12,078,921 $12,078,921 $12,083,018 $12,232,742 $12,072,231 $12,072,231 $12,085,087 $12,117,391 $12,127,578 $12,127,578 $12,141,613 $12,124,559 $11,748,239 $11,748,239 $11,748,239 $2,334,272 $0 $0
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Net Cash Provided by (Used In) Operating Activities-$3,693,889 ($1,027,275)($1,070,042)$1,596,572 $2,847,002 ($931,932)($1,243,703)$671,367 $1,290,876 ($1,049,352)($1,071,468)($829,945)$1,276,784 ($1,121,617)($1,033,934)($878,767)$559,227 --
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Net Cash Provided by (Used In) Investing Activities-($32,083)($32,083)($32,083)($96,250)($2,083)($2,083)($2,083)($6,250)($2,083)($2,083)($2,083)($6,250)($2,083)($2,083)($2,083)($6,250)($115,000)--
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Net Cash Provided by (Used In) Financing Activities--------------------
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Net Change in Cash, Cash Equivalents, and Restricted Cash-$3,661,806 ($1,059,359)($1,102,126)$1,500,322 $2,844,919 ($934,015)($1,245,787)$665,117 $1,288,792 ($1,051,435)($1,073,552)($836,195)$1,274,701 ($1,123,700)($1,036,017)($885,017)$444,227 --
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Cash, Cash Equivalents, and Restricted CashIn FY25 WLA's net income is expected to be more than $1.5M higher than budgeted, driven primarily by the receipt of unbudgeted ERC revenue which has led to a higher cash balance$9,132,449 $15,078,769 $14,019,411 $12,917,285 $12,917,285 $15,762,204 $14,828,188 $13,582,402 $13,582,402 $14,871,194 $13,819,759 $12,746,207 $12,746,207 $14,020,908 $12,897,208 $11,861,190 $11,861,190 $11,861,190 $2,728,741 $0 $0
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Restricted Cash and Cash Equivalents----
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Noncurrent Restricted Cash and Cash Equivalents----
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Investments----
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Enrollment-$390 --
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Per Pupil Education Personnel Salaries and Benefits-$22,560 --
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Per Pupil Facilities Allowance-$3,846 --
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Per Pupil Occupancy Expenses-$5,208 --
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Average Usable Square Footage, Owned Facilities----
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Average Usable Square Footage, Leased Facilities-$48,415 --
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Average Usable Square Footage, Combined Facilities-$48,415 --
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Average Usable Square Footage per Student-$124 --
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Occupancy Expenses per Usable Square Foot, Owned Facilities-----
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Occupancy Expenses per Usable Square Foot, Leased Facilities-$42 ---
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Occupancy Expenses per Usable Square Foot, Combined Facilities-$42 ---
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Occupancy Expenses % of Facilities Allowance-$1 ---
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Change in Net Assets Margin0-$0 --
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Cash Flow from Operations Margin0-$0 --
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Days of Cash on Hand0-$308 --
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Personnel Salaries and Benefits % of Operating Expenses-$1 ---
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Direct Student Expenses % of Operating Expenses-$0 ---
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Occupancy Expenses % of Operating Expenses-$0 ---
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General Expenses % of Operating Expenses-$0 ---
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Primary Reserve Ratio0-$1 --
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