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Compass Charter Schools
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Statement of Activities - Actual vs Budget
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Reporting Book:ACCRUAL
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As of Date:11/30/2023
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Location:Compass Charter Schools - COM
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07/01/2023 Through08/01/2023 Through09/01/2023 Through10/01/2023 Through11/01/2023 ThroughYear To DateYear Ending
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07/31/202308/31/202309/30/202310/31/202311/30/202311/30/202306/30/2024
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Actual1st Interim BudgetActual1st Interim BudgetActual1st Interim BudgetActual1st Interim BudgetActual1st Interim BudgetActual1st Interim Budget1st Interim BudgetBudget Diff
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Net Increase/(Decrease) in Net Assets
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Total Revenue
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LCFF Revenue
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801100 - LCFF Revenues253,651.00253,651.001,040,197.001,040,197.001,243,117.001,243,117.001,872,353.001,872,353.001,872,353.002,298,181.006,281,671.006,707,499.0022,794,766.0016,513,095.00
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801200 - Education Protection Account Revenue0.000.000.000.00688,740.00688,740.0042,238.0042,238.000.000.00730,978.00730,978.003,046,491.132,315,513.13
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809600 - Charter Schools Funding In-Lieu of Property Taxes0.000.00108,976.00108,976.00301,411.36301,411.36234,836.91234,836.91407,126.89317,826.061,052,351.16963,050.333,585,115.332,532,764.17
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Total LCFF Revenue253,651.00253,651.001,149,173.001,149,173.002,233,268.362,233,268.362,149,427.912,149,427.912,279,479.892,616,007.068,065,000.168,401,527.3329,426,372.4621,361,372.30
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Federal Revenue
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818100 - Special Education - Entitlement0.000.000.000.000.000.000.000.000.0057,585.840.0057,585.84575,858.39575,858.39
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829000 - All Other Federal Revenue57,250.0557,250.040.000.000.000.00140,444.00140,443.9938,720.680.00236,414.73197,694.031,382,367.981,145,953.25
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829100 - Title I Federal Revenue0.000.000.000.000.000.000.000.000.000.000.000.00388,050.00388,050.00
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829200 - Title II0.000.000.000.000.000.000.000.000.000.000.000.0065,071.9865,071.98
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829300 - Title III Federal Revenue0.000.000.000.000.000.000.000.000.000.000.000.0011,766.0011,766.00
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829400 - Title IV0.000.000.000.000.000.000.000.000.000.000.000.0034,509.0034,509.00
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Total Federal Revenue57,250.0557,250.040.000.000.000.00140,444.00140,443.9938,720.6857,585.84236,414.73255,279.872,457,623.352,221,208.62
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State Revenue
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855000 - Mandated Block Grant0.000.000.000.000.000.000.000.0021,872.008,395.9621,872.008,395.9667,167.6845,295.68
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856000 - State Lottery Revenue0.000.000.000.000.000.0071,813.3571,813.350.0053,248.4871,813.35125,061.83604,298.17532,484.82
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859000 - All Other State Revenues0.000.000.000.0075,228.1575,228.15379,462.64379,462.6416,734.000.00471,424.79454,690.791,880,264.481,408,839.69
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859900 - Prior Year State Income0.000.000.000.000.000.0032,063.7732,063.774,297.000.0036,360.7732,063.7732,063.77(4,297.00)
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879200 - SPED State/Other Transfers of Apportionments from County120,194.00120,194.00126,267.00126,267.00213,965.00213,965.00213,131.00213,131.00207,963.00169,099.37881,520.00842,656.372,026,351.961,144,831.96
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Total State Revenue120,194.00120,194.00126,267.00126,267.00289,193.15289,193.15696,470.76696,470.76250,866.00230,743.811,482,990.911,462,868.724,610,146.063,127,155.15
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Local Revenue
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866000 - Interest Income10,658.0310,658.0310.0210.0217,306.2817,306.284,444.844,444.848.561,051.8032,427.7333,470.9740,884.218,456.48
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866200 - Net Increase/Decrease in Investment0.000.000.000.000.000.000.000.000.001,875.110.001,875.1115,000.8815,000.88
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867700 - State Local SPED Revenue0.000.000.000.000.000.000.000.000.0034,705.220.0034,705.22277,641.76277,641.76
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868200 - Foundation Grants/Donations0.000.000.000.000.000.000.000.000.00330.830.00330.832,646.642,646.64
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869900 - All Other Local Revenue2,702.041,625.01666.12400.607,496.364,508.314,211.842,533.003,413.523,026.6718,489.8812,093.5933,280.2814,790.40
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898300 - All Other Local Revenue0.000.000.000.000.000.000.000.000.002,657.270.002,657.2721,258.1621,258.16
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Total Local Revenue13,360.0712,283.04676.14410.6224,802.6421,814.598,656.686,977.843,422.0843,646.9050,917.6185,132.99390,711.93339,794.32
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Total Revenue444,455.12443,378.081,276,116.141,275,850.622,547,264.152,544,276.102,994,999.352,993,320.502,572,488.652,947,983.619,835,323.4110,204,808.9136,884,853.8027,049,530.39
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Total Expenses
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Salaries and Benefits
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Certificated Salaries
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110000 - Teachers' Salaries52,470.7752,470.79985,830.60985,830.58980,573.30980,573.29984,916.58984,916.58971,082.941,052,204.003,974,874.194,055,995.2410,684,880.446,710,006.25
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120000 - Certificated Pupil Support Salaries31,325.3831,325.3988,453.8388,453.8488,203.8488,203.8396,829.6896,829.6896,829.6898,483.04401,642.41403,295.781,097,423.30695,780.89
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130000 - Certificated Supervisor and Administrator Salaries114,731.34114,731.33152,769.37152,769.37151,680.66151,680.66151,924.32151,924.33145,449.20160,482.18716,554.89731,587.871,862,697.171,146,142.28
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Total Certificated Salaries198,527.49198,527.511,227,053.801,227,053.791,220,457.801,220,457.781,233,670.581,233,670.591,213,361.821,311,169.225,093,071.495,190,878.8913,645,000.918,551,929.42
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Classified Salaries
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210000 - Instructional Aide Salaries0.000.0039,592.7439,592.7538,026.2038,026.2138,855.4038,855.4038,973.9835,079.89155,448.32151,554.25398,804.04243,355.72
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220000 - Classified Support Salaries (Maintenance, Food)137,802.93137,802.93144,633.85144,633.85143,872.26143,872.26148,498.48148,498.48148,863.07149,109.21723,670.59723,916.731,774,867.201,051,196.61
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230000 - Classified Supervisor and Administrator Salaries46,336.0846,336.0846,336.0846,336.0847,618.8547,618.8558,449.3258,449.3247,570.9052,711.66246,311.23251,451.99622,973.93376,662.70
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240000 - Clerical, Technical, and Office Staff Salaries56,304.2056,304.2066,083.3966,083.3958,883.2058,883.2056,560.6356,560.6360,883.5459,863.11298,714.96297,694.53719,621.26420,906.30
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290000 - Other Classified Salaries (Noon and Yard Sup, etc.)0.000.00870.77870.772,502.552,502.553,423.563,423.562,522.152,733.929,319.039,530.8028,800.0019,480.97
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Total Classified Salaries240,443.21240,443.21297,516.83297,516.84290,903.06290,903.07305,787.39305,787.39298,813.64299,497.791,433,464.131,434,148.303,545,066.432,111,602.30
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Benefits
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310100 - State Teachers' Retirement System, certificated positions23,751.7623,456.61232,729.10229,198.03231,828.51228,308.44235,651.96232,085.15231,773.26228,317.42955,734.59941,365.652,550,590.871,594,856.28
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330100 - OASDI/Medicare Certificated, Unrestricted2,834.342,799.7117,639.1617,376.2317,576.8717,314.6918,321.3118,045.5117,987.3817,158.5374,359.0672,694.67193,631.30119,272.24
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330200 - OASDI/Medicare Classified18,030.1217,809.7522,396.3222,118.5421,596.9021,321.3121,187.6720,917.0221,506.9820,804.49104,717.99102,971.11249,605.02144,887.03
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340100 - Health & Welfare Benefits, Certificated171,636.92169,539.14137,328.61135,578.843,965.413,916.97255,526.91252,294.60190,000.15107,221.92758,458.00668,551.471,424,272.19665,814.19
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340200 - Health & Welfare Benefits Classified207,875.13205,334.4433,465.8133,128.110.000.0063,522.8562,855.6746,942.3012,340.11351,806.09313,658.33400,633.7848,827.69
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350100 - State Unemployment Insurance Certificated297.46293.84(1,258.07)(1,242.68)656.78648.74847.72837.36161.9121,161.80705.8021,699.06170,851.54170,145.74
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350200 - State Unemployment Insurance Classified0.000.000.000.000.000.000.000.000.006,036.420.006,036.4248,582.2448,582.24
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360100 - Worker Compensation Insurance0.000.000.000.000.000.0012,653.9912,499.3437,065.7033,290.9549,719.6945,790.29280,431.42230,711.73
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360200 - Worker Compensation Insurance0.000.000.000.000.000.000.000.000.008,513.600.008,513.6068,519.0868,519.08
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390100 - Other Employee Benefits13,909.4113,739.407,553.687,461.37(5,553.20)(5,485.31)27,567.9327,230.9912,274.975,552.2755,752.7948,498.7287,632.1331,879.34
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Total Benefits438,335.14432,972.89449,854.61443,618.44270,071.27266,024.84635,280.34626,765.64557,712.65460,397.512,351,254.012,229,779.325,474,749.573,123,495.56
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Total Salaries and Benefits877,305.84871,943.611,974,425.241,968,189.071,781,432.131,777,385.692,174,738.312,166,223.622,069,888.112,071,064.528,877,789.638,854,806.5122,664,816.9113,787,027.28
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Operational Expenses
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Books and Supplies
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410000 - Approved Textbooks and Core Curriculum(1,932.89)(1,932.89)123,295.93123,295.91537,140.07537,140.07671,457.28671,457.28345,635.110.001,675,595.501,329,960.374,266,559.992,398,155.90
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410100 - Curriculum Assessment and Software0.000.007,216.007,216.006,382.006,382.0025,949.0025,949.000.000.0039,547.0039,547.0057,083.9917,536.99
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410200 - Supplemental Curriculum34,556.0034,556.0021,284.0021,284.0041,980.1641,980.1615,571.0015,571.00124.99635.52113,516.15114,026.68118,505.964,989.81
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420000 - Books and Other Reference Materials4,330.384,330.38305.83305.83103,922.30103,922.304,069.344,069.34659.640.00113,287.49112,627.85134,999.9921,712.50
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421500 - CSI Materials0.000.000.000.000.000.000.000.000.00117,417.660.00117,417.66945,000.00945,000.00
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430000 - Materials and Supplies512.84512.841,598.731,598.73269.92269.92(81.08)(81.08)901.900.003,202.312,300.4122,500.0419,297.73
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431500 - Classroom Materials and Supplies28.899.510.000.00634.60208.98501.90165.28816.43327.031,981.82710.803,000.011,018.19
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438100 - Materials for Plant Maintenance0.000.000.000.005,253.440.001,345.390.000.000.006,598.830.000.00(6,598.83)
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440000 - Noncapitalized Equipment124.72124.723,900.323,900.32304.45304.45273.08273.081,299.1418,174.675,901.7122,777.24149,999.93144,098.22
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441000 - Software and Software Licensing200,237.75200,237.750.000.00622.50622.505,223.335,223.3379.9938,139.55206,163.57244,223.13511,199.98305,036.41
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443000 - Noncapitalized Student Equipment83.8683.86377.37377.371,299.821,299.82720.13720.13435.41627.352,916.593,108.537,499.984,583.39
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470000 - Food and Food Supplies0.000.000.000.0086.370.00(86.37)0.000.000.000.000.000.000.00
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Total Books and Supplies237,941.55237,922.17157,978.18157,978.16697,895.63692,130.20724,943.00723,347.36349,952.61175,321.782,168,710.971,986,699.676,216,349.873,854,830.31
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Services
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520000 - Travel and Conferences4,384.864,384.86631.04631.04313.85313.8515,471.0215,471.0210.459,899.0520,811.2230,699.82100,000.0179,188.79
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521000 - Training and Development Expense53,848.8053,848.81264,957.11264,957.1247,773.0547,773.047,170.167,170.159,957.2311,405.38383,706.35385,154.50465,000.0179,871.66
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530000 - Dues and Memberships6,955.006,955.004,070.004,070.0063,543.1563,543.157,298.017,298.010.00(233.24)81,866.1681,632.9280,000.07(1,866.09)
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540000 - Insurance0.000.000.000.0039,618.8739,618.878,067.308,067.307,067.305,913.7154,753.4753,599.8894,999.9432,179.17
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550000 - Operation and Housekeeping Services380.00380.000.000.00380.00380.00760.00760.00380.00995.551,900.002,515.555,999.994,099.99
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550100 - Utilities186.60186.60208.97208.97201.70201.7065.2565.2596.440.00758.96662.522,500.001,741.04
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560000 - Space Rental/Leases Expense5,098.895,098.895,355.895,355.8922,105.8922,105.8910,855.8910,855.8910,598.898,300.4054,015.4551,716.96110,219.7656,204.31
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560100 - Building Maintenance0.000.000.000.004,761.100.00101.470.000.000.004,862.570.000.00(4,862.57)
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560200 - Other Space Rental0.000.000.000.000.000.000.000.000.001,242.510.001,242.5110,000.0010,000.00
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580000 - Professional/Consulting Services and Operating Expenditures15,000.0015,000.00119.00119.00111,375.00111,375.007,595.007,595.0018,181.7936,988.88152,270.79171,077.88430,000.04277,729.25
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580300 - Banking and Payroll Service Fees3,536.843,536.842,735.082,735.082,879.182,879.182,941.302,941.302,905.402,225.0414,997.8014,317.4430,000.0015,002.20
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580500 - Legal Services2,860.002,860.000.000.005,815.005,815.0016,728.0016,728.000.0015,481.3725,403.0040,884.37150,000.00117,287.00
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580600 - Audit Services0.000.000.000.007,299.007,299.000.000.007,299.001,966.2114,598.009,265.2123,030.038,432.03
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580700 - Legal Settlements4,650.004,650.009,230.009,230.004,400.004,400.002,072.062,072.063,182.0019,836.5023,534.0640,188.56180,000.02155,965.96
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580900 - Employee Tuition Reimbursement0.000.000.000.000.000.000.000.000.006,212.570.006,212.5750,000.0040,870.00
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581000 - Educational Consultants97,909.0497,909.047,780.007,780.0065,461.7265,461.72222,269.91222,269.91138,577.51274,170.78531,998.18667,591.452,599,999.991,902,667.70
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581100 - Student Transportation0.000.000.000.000.000.000.000.000.0044,011.000.0044,011.00354,209.00354,209.00