ABEFGPSTUVYZAB
1
DeKalb Brilliance Academy
2
Income Statement
3
As of Oct FY2025
4
Yes
5
ActualYTDBudget & Forecast
6
AugSepOctActual YTDApproved Budget v1 Previous ForecastCurrent ForecastPrevious Forecast vs. Current ForecastCurrent Forecast Remaining% Forecast Spent
7
SUMMARY
8
Revenue
9
Local Sources 12,114 177,736 14,653 217,035 685,770 685,770 685,770 - 468,735 32%
10
State Sources 419,931 447,937 416,004 1,705,838 4,666,239 5,309,446 5,193,279 (116,168) 3,487,441 33%
11
Federal Sources 332 36,352 29,076 81,191 635,880 692,821 684,821 (8,000) 603,630 12%
12
Other Sources - - - - - - - - -
13
Total Revenue 432,377 662,026 459,734 2,004,064 5,987,889 6,688,037 6,563,870 (124,168) 4,559,806 31%
14
15
Expenses
16
Personnel 240,269 237,735 228,171 946,756 2,892,837 2,892,130 2,933,338 (41,208) 1,986,582 32%
17
Benefits & Insurances 86,183 46,447 96,077 298,558 994,891 1,003,050 1,016,138 (13,088) 717,580 29%
18
Purchased Professional & Tech Services 53,733 68,531 59,937 217,328 490,544 557,340 546,466 10,874 329,138 40%
19
Purchased Property Services 43,988 28,589 41,426 169,971 465,060 405,549 405,549 - 235,578 42%
20
Other Purchased Services 55,153 53,404 45,246 168,644 515,354 534,645 525,693 8,952 357,049 32%
21
Supplies 80,023 33,333 17,391 217,958 512,298 529,563 522,823 6,740 304,865 42%
22
Property - - - - 9,898 9,898 9,898 - 9,898 0%
23
Other Expenses 17,912 4,990 8,305 33,831 82,312 83,947 90,071 (6,124) 56,240 38%
24
Total Expenses 577,262 473,029 496,552 2,053,047 5,963,193 6,016,122 6,049,977 (33,854) 3,996,930 34%
25
26
Operating Income
 (144,884) 188,997 (36,818) (48,983) 24,697 671,915 513,893 (158,022) 562,876
27
28
Fund Balance
29
Beginning Balance (Unaudited) 1,125,154 925,137 925,137
32
Operating Income 24,697 671,915 513,893
33
34
Ending Fund Balance
 1,149,850 1,597,052 1,439,030
35
Fund Balance as a % of Expenses19%27%24%
36
Debt Service Coverage Ratio
38
39
40
KEY ASSUMPTIONS
41
42
Enrollment Breakdown
43
K 78 89 88 (1)
44
1 78 87 84 (3)
45
2 78 84 82 (2)
46
3 52 55 54 (1)
47
4 52 55 52 (3)
61
Total Enrolled 338 370 360 (10)
73
74
REVENUE
75
76
Local Sources
82
1220Donations - - - - 20,000 20,000 20,000 - 20,000 0%
88
1500Investment Income 68 70 71 284 770 770 770 - 486 37%
101
1920.3Contributions - Foundation - 165,000 - 165,000 465,000 465,000 465,000 - 300,000 35%
108
1995School Fees 12,046 12,666 14,583 51,751 200,000 200,000 200,000 - 148,249 26%
111
SUBTOTAL - Local Sources 12,114 177,736 14,653 217,035 685,770 685,770 685,770 - 468,735 32%
112
113
State Sources
116
3120Total QBE Formula Earnings (State And Local Funds 449,360 449,360 449,360 1,797,624 5,179,322 5,824,463 5,692,346 (132,118) 3,894,722 32%
120
3140Qbe Contra Account (Debit (33,356) (33,356) (33,356) (133,494) (513,082) (590,147) (574,197) 15,950 (440,703)23%
126
3800Other Grants From Georgia Department Of Education 3,927 31,933 - 41,708 - 75,130 75,130 - 33,422 56%
133
SUBTOTAL - State Sources 419,931 447,937 416,004 1,705,838 4,666,239 5,309,446 5,193,279 (116,168) 3,487,441 33%
134
135
Federal Sources
139
4300.1Title I (190) - - (190) 287,300 301,234 301,234 - 301,424 0%
140
4300.2Title II Part A (3,114) - - (3,114) 17,607 17,474 17,474 - 20,588 -18%
142
4300.4Title IV - - - - 19,045 18,916 18,916 - 18,916 0%
144
4300.6IDEA - - - - 41,528 59,197 59,197 - 59,197 0%
145
4510NSLP - Lunch 2,438 23,422 18,060 53,860 169,000 185,000 180,000 (5,000) 126,140 30%
146
4511NSLP - Breakfast 1,198 12,931 11,016 30,635 101,400 111,000 108,000 (3,000) 77,365 28%
165
SUBTOTAL - Federal Sources 332 36,352 29,076 81,191 635,880 692,821 684,821 (8,000) 603,630 12%
166
167
Other Sources
176
177
SUBTOTAL - Other Sources - - - - - - - - -
178
179
TOTAL REVENUE
 432,377 662,026 459,734 2,004,064 5,987,889 6,688,037 6,563,870 (124,168) 4,559,806 31%
180
181
EXPENSES
182
183
Personnel & Benefits
184
185
Personnel
188
110Teachers 80,904 81,541 82,604 329,845 778,226 981,223 1,029,498 (48,275) 699,654 32%
195
116Teacher Leader Stipends - - - - 20,000 20,000 20,000 - 20,000 0%
196
118Enrichment Teachers 19,173 18,600 14,150 69,110 209,107 197,920 204,617 (6,698) 135,507 34%
197
120Superintendent 10,835 10,835 10,835 43,338 - 130,014 130,014 - 86,676 33%
199
130Principal 10,210 10,210 10,210 40,838 120,113 120,113 120,113 - 79,275 34%
200
131AP of Instruction 23,255 23,255 23,255 93,022 279,065 280,859 280,859 - 187,837 33%
201
140Assistant Teachers 14,430 15,896 14,381 58,482 190,776 159,425 159,425 - 100,942 37%
202
140.1Reading Teacher 13,176 13,176 13,176 49,637 170,740 155,142 155,142 - 105,505 32%
203
140.2Special Education Personnel 35,028 30,876 27,064 130,683 537,949 456,362 442,828 13,534 312,145 30%
205
141Operations Manager 5,681 5,945 5,681 22,988 68,171 66,855 66,855 - 43,867 34%
206
142Operations Assistant | Café Manager 3,893 3,717 3,497 14,441 67,060 39,998 39,998 - 25,557 36%
218
174Nurse 4,645 4,645 4,645 18,582 54,652 55,745 55,745 - 37,163 33%
219
176Social Worker 6,409 6,409 6,409 25,635 62,707 76,905 76,905 - 51,270 33%
223
181Before & Aftercare Payroll - - - - 40,000 - - - -
230
190Head of School - - - - 127,465 - - - -
233
190.3Director of Operations 9,066 9,066 9,066 36,263 108,790 108,790 108,790 - 72,527 33%
234
190.4Front Office Manager 3,565 3,565 3,198 13,892 42,779 42,779 42,549 230 28,657 33%
237
199.1Bonuses - - - - 15,237 - - - -
241
SUBTOTAL - Personnel 240,269 237,735 228,171 946,756 2,892,837 2,892,130 2,933,338 (41,208) 1,986,582 32%