| 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 - COM | |||||||||||||||||||||||||
2 | Statement of Activities - Actual vs Budget | |||||||||||||||||||||||||
3 | Reporting Book: | ACCRUAL | ||||||||||||||||||||||||
4 | As of Date: | 07/31/2024 | ||||||||||||||||||||||||
5 | Location: | Compass Charter Schools - COM | ||||||||||||||||||||||||
6 | ||||||||||||||||||||||||||
7 | 07/01/2024 Through | Year To Date | Year Ending | |||||||||||||||||||||||
8 | 07/31/2024 | 07/31/2024 | 06/30/2025 | |||||||||||||||||||||||
9 | Actual | Preliminary | Actual | Preliminary | Budget Diff | Budget % Var | Preliminary | Remaining Budget | Percentage remaining | |||||||||||||||||
10 | Net Increase/(Decrease) in Net Assets | |||||||||||||||||||||||||
11 | Total Revenue | |||||||||||||||||||||||||
12 | LCFF Revenue | |||||||||||||||||||||||||
13 | 801100 - LCFF Revenues | 308,252.00 | 1,166,253.80 | 308,252.00 | 1,166,253.80 | (858001.80) ⬇ | (73.56) % | 23,325,076.00 | 23,016,824.00 | (93.51) % | ||||||||||||||||
14 | 801200 - Education Protection Account Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 % | 438,047.32 | 438,047.32 | (100.00) % | ||||||||||||||||
15 | 809600 - Charter Schools Funding In-Lieu of Property Taxes | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 % | 3,279,677.98 | 3,279,677.98 | (95.84) % | ||||||||||||||||
16 | Total LCFF Revenue | 308,252.00 | 1,166,253.80 | 308,252.00 | 1,166,253.80 | (858001.80) ⬇ | (73.56) % | 27,042,801.30 | 26,734,549.30 | (93.90) % | ||||||||||||||||
17 | Federal Revenue | |||||||||||||||||||||||||
18 | 818100 - Special Education - Entitlement | 0.00 | 43,308.32 | 0.00 | 43,308.32 | (43308.32) ⬇ | (100.00) % | 519,699.84 | 519,699.84 | (100.00) % | ||||||||||||||||
19 | 829000 - All Other Federal Revenue | 62,085.40 | 0.00 | 62,085.40 | 0.00 | 62085.40 ⬆ | (100.00) % | 326,888.00 | 264,802.60 | (81.00) % | ||||||||||||||||
20 | 829100 - Title I Federal Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 % | 388,050.00 | 388,050.00 | (100.00) % | ||||||||||||||||
21 | 829200 - Title II | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 % | 65,072.00 | 65,072.00 | (100.00) % | ||||||||||||||||
22 | 829300 - Title III Federal Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 % | 11,766.00 | 11,766.00 | (100.00) % | ||||||||||||||||
23 | 829400 - Title IV | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 % | 34,509.00 | 34,509.00 | (100.00) % | ||||||||||||||||
24 | Total Federal Revenue | 62,085.40 | 43,308.32 | 62,085.40 | 43,308.32 | 18777.08 ⬆ | 43.35 % | 1,345,984.84 | 1,283,899.44 | (95.38) % | ||||||||||||||||
25 | State Revenue | |||||||||||||||||||||||||
26 | 855000 - Mandated Block Grant | 0.00 | 3,052.52 | 0.00 | 3,052.52 | (3052.52) ⬇ | (100.00) % | 61,050.34 | 61,050.34 | (100.00) % | ||||||||||||||||
27 | 856000 - State Lottery Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 % | 545,369.48 | 545,369.48 | (100.00) % | ||||||||||||||||
28 | 859000 - All Other State Revenues | 8,891.00 | 0.00 | 8,891.00 | 0.00 | 8891.00 ⬆ | (100.00) % | 1,492,655.60 | 1,483,764.60 | (97.54) % | ||||||||||||||||
29 | 879200 - SPED State/Other Transfers of Apportionments from County | 107,208.00 | 103,966.26 | 107,208.00 | 103,966.26 | 3241.74 ⬆ | 3.11 % | 2,079,325.12 | 1,972,117.12 | (89.81) % | ||||||||||||||||
30 | Total State Revenue | 116,099.00 | 107,018.78 | 116,099.00 | 107,018.78 | 9080.22 ⬆ | 8.48 % | 4,178,400.54 | 4,062,301.54 | (94.05) % | ||||||||||||||||
31 | Local Revenue | |||||||||||||||||||||||||
32 | 866000 - Interest Income | 16,662.60 | 0.00 | 16,662.60 | 0.00 | 16662.60 ⬆ | (100.00) % | 53,686.00 | 37,023.40 | (68.95) % | ||||||||||||||||
33 | 866200 - Net Increase/Decrease in Investment | 3,563.22 | 0.00 | 3,563.22 | 0.00 | 3563.22 ⬆ | (100.00) % | 15,000.90 | 11,437.68 | (76.24) % | ||||||||||||||||
34 | 868200 - Foundation Grants/Donations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 % | 0.00 | 0.00 | 100.00 % | ||||||||||||||||
35 | 869900 - All Other Local Revenue | 5,251.99 | 0.00 | 5,251.99 | 0.00 | 5251.99 ⬆ | (100.00) % | 37,000.00 | 31,748.01 | (81.63) % | ||||||||||||||||
36 | Total Local Revenue | 25,477.81 | 0.00 | 25,477.81 | 0.00 | 25477.81 ⬆ | (100.00) % | 105,686.90 | 80,209.09 | (73.48) % | ||||||||||||||||
37 | Total Revenue | 511,914.21 | 1,316,580.90 | 511,914.21 | 1,316,580.90 | (804666.69) ⬇ | (61.11) % | 32,672,873.58 | 32,160,959.37 | (93.91) % | ||||||||||||||||
38 | Total Expenses | |||||||||||||||||||||||||
39 | Salaries and Benefits | |||||||||||||||||||||||||
40 | Certificated Salaries | |||||||||||||||||||||||||
41 | 110000 - Teachers' Salaries | 56,710.00 | 204,394.12 | 56,710.00 | 204,394.12 | 147684.12 ⬆ | 72.25 % | 10,219,705.42 | 10,162,995.42 | (90.22) % | ||||||||||||||||
42 | 120000 - Certificated Pupil Support Salaries | 31,673.32 | 85,325.36 | 31,673.32 | 85,325.36 | 53652.04 ⬆ | 62.87 % | 1,023,904.32 | 992,231.00 | (88.03) % | ||||||||||||||||
43 | 130000 - Certificated Supervisor and Administrator Salaries | 136,645.13 | 184,967.45 | 136,645.13 | 184,967.45 | 48322.32 ⬆ | 26.12 % | 2,219,609.40 | 2,082,964.27 | (85.09) % | ||||||||||||||||
44 | Total Certificated Salaries | 225,028.45 | 474,686.93 | 225,028.45 | 474,686.93 | 249658.48 ⬆ | 52.59 % | 13,463,219.14 | 13,238,190.69 | (89.21) % | ||||||||||||||||
45 | Classified Salaries | |||||||||||||||||||||||||
46 | 210000 - Instructional Aide Salaries | 0.00 | 15,948.55 | 0.00 | 15,948.55 | 15948.55 ⬆ | 100.00 % | 191,382.60 | 191,382.60 | (76.21) % | ||||||||||||||||
47 | 220000 - Classified Support Salaries (Maintenance, Food) | 168,605.77 | 141,639.24 | 168,605.77 | 141,639.24 | (26966.53) ⬇ | (19.03) % | 1,699,670.88 | 1,531,065.11 | (80.03) % | ||||||||||||||||
48 | 230000 - Classified Supervisor and Administrator Salaries | 53,685.32 | 53,681.96 | 53,685.32 | 53,681.96 | (3.36) ⬇ | 0.00 % | 644,183.52 | 590,498.20 | (83.33) % | ||||||||||||||||
49 | 240000 - Clerical, Technical, and Office Staff Salaries | 51,852.82 | 73,801.09 | 51,852.82 | 73,801.09 | 21948.27 ⬆ | 29.73 % | 885,613.08 | 833,760.26 | (86.18) % | ||||||||||||||||
50 | 290000 - Other Classified Salaries (Noon and Yard Sup, etc.) | 0.00 | 2,104.50 | 0.00 | 2,104.50 | 2104.50 ⬆ | 100.00 % | 25,254.00 | 25,254.00 | (90.94) % | ||||||||||||||||
51 | Total Classified Salaries | 274,143.91 | 287,175.34 | 274,143.91 | 287,175.34 | 13031.43 ⬆ | 4.53 % | 3,446,104.08 | 3,171,960.17 | (82.09) % | ||||||||||||||||
52 | Benefits | |||||||||||||||||||||||||
53 | 310100 - State Teachers' Retirement System, certificated positions | 46,435.63 | 228,160.67 | 46,435.63 | 228,160.67 | 181725.04 ⬆ | 79.64 % | 2,737,928.04 | 2,691,492.41 | (89.47) % | ||||||||||||||||
54 | 330100 - OASDI/Medicare Certificated, Unrestricted | 3,531.35 | 16,268.05 | 3,531.35 | 16,268.05 | 12736.70 ⬆ | 78.29 % | 195,216.60 | 191,685.25 | (89.11) % | ||||||||||||||||
55 | 330200 - OASDI/Medicare Classified | 19,691.96 | 21,968.91 | 19,691.96 | 21,968.91 | 2276.95 ⬆ | 10.36 % | 263,626.92 | 243,934.96 | (83.65) % | ||||||||||||||||
56 | 340100 - Health & Welfare Benefits, Certificated | 178,261.57 | 119,429.85 | 178,261.57 | 119,429.85 | (58831.72) ⬇ | (49.26) % | 1,433,158.20 | 1,254,896.63 | (75.48) % | ||||||||||||||||
57 | 340200 - Health & Welfare Benefits Classified | 50,036.46 | 30,482.59 | 50,036.46 | 30,482.59 | (19553.87) ⬇ | (64.14) % | 365,791.08 | 315,754.62 | (86.32) % | ||||||||||||||||
58 | 350100 - State Unemployment Insurance Certificated | 110.53 | 6,166.85 | 110.53 | 6,166.85 | 6056.32 ⬆ | 98.20 % | 74,002.20 | 73,891.67 | (99.13) % | ||||||||||||||||
59 | 350200 - State Unemployment Insurance Classified | 0.00 | 1,891.67 | 0.00 | 1,891.67 | 1891.67 ⬆ | 100.00 % | 22,700.04 | 22,700.04 | (100.00) % | ||||||||||||||||
60 | 360100 - Worker Compensation Insurance | 28,649.00 | 23,560.64 | 28,649.00 | 23,560.64 | (5088.36) ⬇ | (21.59) % | 282,727.68 | 254,078.68 | (89.86) % | ||||||||||||||||
61 | 360200 - Worker Compensation Insurance | 0.00 | 6,030.67 | 0.00 | 6,030.67 | 6030.67 ⬆ | 100.00 % | 72,368.04 | 72,368.04 | (100.00) % | ||||||||||||||||
62 | 390100 - Other Employee Benefits | 15,220.86 | 7,393.03 | 15,220.86 | 7,393.03 | (7827.83) ⬇ | (105.88) % | 88,716.36 | 73,495.50 | (73.40) % | ||||||||||||||||
63 | Total Benefits | 341,937.36 | 461,352.93 | 341,937.36 | 461,352.93 | 119415.57 ⬆ | 25.88 % | 5,536,235.16 | 5,194,297.80 | (85.42) % | ||||||||||||||||
64 | Total Salaries and Benefits | 841,109.72 | 1,223,215.20 | 841,109.72 | 1,223,215.20 | 382105.48 ⬆ | 31.23 % | 22,445,558.38 | 21,604,448.66 | (87.18) % | ||||||||||||||||
65 | Operational Expenses | |||||||||||||||||||||||||
66 | Books and Supplies | |||||||||||||||||||||||||
67 | 410000 - Approved Textbooks and Core Curriculum | 526.00 | 394,464.01 | 526.00 | 394,464.01 | 393938.01 ⬆ | 99.86 % | 3,944,640.03 | 3,944,114.03 | (96.30) % | ||||||||||||||||
68 | 410100 - Curriculum Assessment and Software | 0.00 | 3,565.42 | 0.00 | 3,565.42 | 3565.42 ⬆ | 100.00 % | 42,785.04 | 42,785.04 | (100.00) % | ||||||||||||||||
69 | 410200 - Supplemental Curriculum | 18,584.00 | 12,317.66 | 18,584.00 | 12,317.66 | (6266.34) ⬇ | (50.87) % | 147,811.92 | 129,227.92 | (68.76) % | ||||||||||||||||
70 | 420000 - Books and Other Reference Materials | 0.00 | 7,500.00 | 0.00 | 7,500.00 | 7500.00 ⬆ | 100.00 % | 90,000.00 | 90,000.00 | (100.00) % | ||||||||||||||||
71 | 430000 - Materials and Supplies | 998.00 | 2,916.67 | 998.00 | 2,916.67 | 1918.67 ⬆ | 65.78 % | 35,000.04 | 34,002.04 | (95.61) % | ||||||||||||||||
72 | 431500 - Classroom Materials and Supplies | 0.00 | 500.00 | 0.00 | 500.00 | 500.00 ⬆ | 100.00 % | 5,000.00 | 5,000.00 | (97.00) % | ||||||||||||||||
73 | 438100 - Materials for Plant Maintenance | 0.00 | 208.33 | 0.00 | 208.33 | 208.33 ⬆ | 100.00 % | 2,499.96 | 2,499.96 | (100.00) % | ||||||||||||||||
74 | 440000 - Noncapitalized Equipment | 5,995.50 | 2,083.33 | 5,995.50 | 2,083.33 | (3912.17) ⬇ | (187.78) % | 24,999.96 | 19,004.46 | (73.09) % | ||||||||||||||||
75 | 441000 - Software and Software Licensing | 35,336.99 | 24,939.71 | 35,336.99 | 24,939.71 | (10397.28) ⬇ | (41.68) % | 249,397.06 | 214,060.07 | (85.83) % | ||||||||||||||||
76 | 443000 - Noncapitalized Student Equipment | 41.93 | 6,250.00 | 41.93 | 6,250.00 | 6208.07 ⬆ | 99.32 % | 24,999.99 | 24,958.06 | (72.51) % | ||||||||||||||||
77 | Total Books and Supplies | 61,482.42 | 454,745.13 | 61,482.42 | 454,745.13 | 393262.71 ⬆ | 86.47 % | 4,567,134.00 | 4,505,651.58 | (94.69) % | ||||||||||||||||
78 | Services | |||||||||||||||||||||||||
79 | 520000 - Travel and Conferences | 7,163.44 | 4,166.67 | 7,163.44 | 4,166.67 | (2996.77) ⬇ | (71.92) % | 50,000.04 | 42,836.60 | (78.92) % | ||||||||||||||||
80 | 521000 - Training and Development Expense | 37,194.96 | 27,240.66 | 37,194.96 | 27,240.66 | (9954.30) ⬇ | (36.54) % | 326,887.92 | 289,692.96 | (4.37) % | ||||||||||||||||
81 | 530000 - Dues and Memberships | 1,750.00 | 8,333.33 | 1,750.00 | 8,333.33 | 6583.33 ⬆ | 78.99 % | 99,999.96 | 98,249.96 | (73.82) % | ||||||||||||||||
82 | 540000 - Insurance | 0.00 | 10,416.67 | 0.00 | 10,416.67 | 10416.67 ⬆ | 100.00 % | 125,000.04 | 125,000.04 | (72.98) % | ||||||||||||||||
83 | 550000 - Operation and Housekeeping Services | 380.00 | 500.00 | 380.00 | 500.00 | 120.00 ⬆ | 24.00 % | 6,000.00 | 5,620.00 | (87.33) % | ||||||||||||||||
84 | 550100 - Utilities | 118.57 | 208.33 | 118.57 | 208.33 | 89.76 ⬆ | 43.08 % | 2,499.96 | 2,381.39 | (90.70) % | ||||||||||||||||
85 | 560000 - Space Rental/Leases Expense | 5,598.89 | 9,785.26 | 5,598.89 | 9,785.26 | 4186.37 ⬆ | 42.78 % | 117,423.12 | 111,824.23 | (84.94) % | ||||||||||||||||
86 | 560100 - Building Maintenance | 0.00 | 125.00 | 0.00 | 125.00 | 125.00 ⬆ | 100.00 % | 1,500.00 | 1,500.00 | (74.00) % | ||||||||||||||||
87 | 560200 - Other Space Rental | 0.00 | 833.34 | 0.00 | 833.34 | 833.34 ⬆ | 100.00 % | 10,000.08 | 10,000.08 | (100.00) % | ||||||||||||||||
88 | 580000 - Professional/Consulting Services and Operating Expenditures | 741.99 | 7,500.00 | 741.99 | 7,500.00 | 6758.01 ⬆ | 90.10 % | 90,000.00 | 89,258.01 | (99.17) % | ||||||||||||||||
89 | 580300 - Banking and Payroll Service Fees | 3,450.37 | 4,166.67 | 3,450.37 | 4,166.67 | 716.30 ⬆ | 17.19 % | 50,000.04 | 46,549.67 | (87.56) % | ||||||||||||||||
90 | 580500 - Legal Services | 30,210.00 | 12,500.00 | 30,210.00 | 12,500.00 | (17710.00) ⬇ | (141.68) % | 150,000.00 | 119,790.00 | (53.79) % | ||||||||||||||||
91 | 580600 - Audit Services | 0.00 | 1,919.17 | 0.00 | 1,919.17 | 1919.17 ⬆ | 100.00 % | 23,030.04 | 23,030.04 | (100.00) % | ||||||||||||||||
92 | 580700 - Legal Settlements | 5,309.54 | 15,000.00 | 5,309.54 | 15,000.00 | 9690.46 ⬆ | 64.60 % | 180,000.00 | 174,690.46 | (94.99) % | ||||||||||||||||
93 | 581000 - Educational Consultants | 53,870.57 | 237,500.00 | 53,870.57 | 237,500.00 | 183629.43 ⬆ | 77.31 % | 2,850,000.00 | 2,796,129.43 | (97.20) % | ||||||||||||||||
94 | 581200 - Other Student Activities | 392.00 | 4,166.67 | 392.00 | 4,166.67 | 3774.67 ⬆ | 90.59 % | 50,000.04 | 49,608.04 | (99.21) % | ||||||||||||||||
95 | 581500 - Advertising/Recruiting | 6,720.00 | 12,500.00 | 6,720.00 | 12,500.00 | 5780.00 ⬆ | 46.24 % | 150,000.00 | 143,280.00 | (92.79) % | ||||||||||||||||
96 | 583000 - Field Trip Expenses | 986.50 | 8,333.33 | 986.50 | 8,333.33 | 7346.83 ⬆ | 88.16 % | 99,999.96 | 99,013.46 | (97.53) % | ||||||||||||||||
97 | 587300 - Financial Services | 32,672.97 | 35,277.04 | 32,672.97 | 35,277.04 | 2604.07 ⬆ | 7.38 % | 423,324.48 | 390,651.51 | (76.80) % | ||||||||||||||||
98 | 587400 - Personnel Services | 0.00 | 416.67 | 0.00 | 416.67 | 416.67 ⬆ | 100.00 % | 5,000.04 | 5,000.04 | (100.00) % | ||||||||||||||||
99 | 587500 - District Oversight Fee | 0.00 | 22,535.67 | 0.00 | 22,535.67 | 22535.67 ⬆ | 100.00 % | 270,428.04 | 270,428.04 | (97.40) % | ||||||||||||||||
100 | 587700 - IT Services | 214,439.80 | 28,210.00 | 214,439.80 | 28,210.00 | (186229.80) ⬇ | (660.15) % | 338,520.00 | 124,080.20 | (35.03) % | ||||||||||||||||