Statement of Financial Position As of October 31, 2014 Oct 31, 14 ASSETS Current Assets Checking/Savings 10000 Harris Bank Checking 4,222.21 10010 Harris Bank Savings 123,610.42 10900 Cash Banks 10910 Cash Bank - Wildcat Wear 300.00 10925 Cash Bank - Football 2,600.00 10940 Cash Bank - Volleyball 230.00 Total 10900 Cash Banks 3,130.00 Total Checking/Savings 130,962.63 Other Current Assets 13000 Prepaid Expenses 3,381.40 14000 Inventory 14010 Inventory - Concessions 1,724.35 14020 Inventory - Wildcat Wear 46,355.72 Total 14000 Inventory 48,080.07 Total Other Current Assets 51,461.47 Total Current Assets 182,424.10 Fixed Assets 15000 Furniture and Equipment 19,076.85 15500 Facility Construction 5,000.00 17100 Accum Depr - Furn and Equip -11,655.55 Total Fixed Assets 12,421.30 Other Assets 18700 Security Deposits Asset 250.00 Total Other Assets 250.00 TOTAL ASSETS 195,095.40 LIABILITIES & EQUITY Liabilities Current Liabilities Accounts Payable 20000 Accounts Payable 45,516.70 Total Accounts Payable 45,516.70 Other Current Liabilities 24200 Accrued Expenses 24205 Accrued Scholarship Payable 921.00 24210 Accrued Sales Tax Liability 1,973.71 24215 Accrued Wish List Items 1,712.00 Total 24200 Accrued Expenses 4,606.71 Total Other Current Liabilities 4,606.71 Total Current Liabilities 50,123.41 Total Liabilities 50,123.41 Equity 32000 Unrestricted Net Assets 98,550.37 Net Income 46,421.62 Total Equity 144,971.99 TOTAL LIABILITIES & EQUITY 195,095.40
A/P Aging Summary As of October 31, 2014 Current 1-30 31-60 61-90 > 90 TOTAL Indian Prairie School District #204 34,720.00 0.00 0.00 0.00 0.00 34,720.00 Lynne Mullany 60.00 0.00 0.00 0.00 0.00 60.00 NVHS Boys Golf 250.00 0.00 0.00 0.00 0.00 250.00 NVHS Dance 500.00 0.00 0.00 0.00 0.00 500.00 Pepsi 1,869.98 0.00 0.00 0.00 0.00 1,869.98 R&M Specialties 4,148.50 0.00 0.00 0.00 0.00 4,148.50 TCBY 120.00 0.00 0.00 0.00 0.00 120.00 The Game 950.22 0.00 0.00 0.00 0.00 950.22 West Bend Mutual Insurance Company 2,898.00 0.00 0.00 0.00 0.00 2,898.00 TOTAL 45,516.70 0.00 0.00 0.00 0.00 45,516.70
Statement of Financial Income and Expense Oct 14 Jul - Oct 14 Ordinary Income/Expense Income 43400 Direct Public Support 43450 Individ, Business Contributions 27.00 2,527.00 Total 43400 Direct Public Support 27.00 2,527.00 45000 Investments 45030 Interest-Savings, Short-term CD 5.25 16.86 Total 45000 Investments 5.25 16.86 47200 Program Income 46410 Wildcat Wear Sales 17,921.97 73,818.81 46420 Concessions Sales 9,301.63 26,369.97 47230 Membership Dues 210.00 18,480.00 47235 District 204 Athletic Passes 0.00 34,550.00 Total 47200 Program Income 27,433.60 153,218.78 Total Income 27,465.85 155,762.64 Cost of Goods Sold 50000 Cost of Sales - Programs 50100 Cost of Sales - Wildcat Wear 10,818.36 44,529.05 50200 Cost of Sales - Concessions 7,790.50 18,109.43 50300 District 204 Athletic Passes 0.00 34,720.00 Total 50000 Cost of Sales - Programs 18,608.86 97,358.48 Total COGS 18,608.86 97,358.48 Gross Profit 8,856.99 58,404.16 Expense 60300 Awards and Grants 60320 Cash Awards, Scholarships 750.00 750.00 Total 60300 Awards and Grants 750.00 750.00 60900 Business Expenses 60917 Inventory Give Away 127.73 127.73 60920 Business Registration Fees 0.00 93.50 60940 Taxes - Not UBIT (52.94) (108.13) Total 60900 Business Expenses 74.79 113.10 62100 Contract Services 62150 Website 27.42 109.68 Total 62100 Contract Services 27.42 109.68 62800 Facilities and Equipment 62810 Depr and Amort - Allowable 275.01 1,117.66 62840 Equip Rental and Maintenance 125.00 460.35 Total 62800 Facilities and Equipment 400.01 1,578.01 65000 Operations 65010 Books, Subscriptions, Reference 0.00 145.00 65020 Postage, Mailing Service 98.00 286.57 65040 Supplies 223.14 1,026.58 65050 Telephone, Telecommunications 60.00 240.00 65060 Membership Expenses 0.00 1,750.00 65080 CC, Paypal & Bank Charges 183.26 1,224.65 65180 Gifts & Donations 288.57 401.96 65185 Training Programs 2,540.00 2,540.00 Total 65000 Operations 3,392.97 7,614.76
Statement of Financial Income and Expense Oct 14 Jul - Oct 14 65100 Other Types of Expenses 65120 Insurance - Liability, D and O 342.17 927.68 65160 Other Costs 705.50 705.50 65170 Staff Development 0.00 15.00 Total 65100 Other Types of Expenses 1,047.67 1,648.18 Total Expense 5,692.86 11,813.73 Net Ordinary Income 3,164.13 46,590.43 Other Income/Expense Other Income 70400 Other Changes In Net Assets 0.00 (168.81) Total Other Income 0.00 (168.81) Net Other Income 0.00 (168.81) Net Income 3,164.13 46,421.62 Page 2
Profit & Loss Budget Performance Oct 14 Budget $ Over Budget Jul - Oct 14 YTD Budget $ Over Budget Annual Budget Ordinary Income/Expense Income 43400 Direct Public Support 43450 Individ, Business Contributions 27.00 0.00 27.00 2,527.00 0.00 2,527.00 0.00 Total 43400 Direct Public Support 27.00 0.00 27.00 2,527.00 0.00 2,527.00 0.00 45000 Investments 45030 Interest-Savings, Short-term CD 5.25 5.61-0.36 16.86 18.19-1.33 42.54 Total 45000 Investments 5.25 5.61-0.36 16.86 18.19-1.33 42.54 47200 Program Income 46410 Wildcat Wear Sales 17,921.97 16,595.59 1,326.38 73,818.81 72,502.80 1,316.01 122,892.11 46420 Concessions Sales 9,301.63 16,125.93-6,824.30 26,369.97 42,737.21-16,367.24 58,645.51 47230 Membership Dues 210.00 525.00-315.00 18,480.00 19,565.00-1,085.00 19,845.00 47235 District 204 Athletic Passes 0.00 350.00-350.00 34,550.00 39,830.00-5,280.00 39,830.00 Total 47200 Program Income 27,433.60 33,596.52-6,162.92 153,218.78 174,635.01-21,416.23 241,212.62 49000 Special Events Income 49020 Special Events Sales (Nongift) 0.00 0.00 0.00 0.00 0.00 0.00 1,200.00 Total 49000 Special Events Income 0.00 0.00 0.00 0.00 0.00 0.00 1,200.00 Total Income 27,465.85 33,602.13-6,136.28 155,762.64 174,653.20-18,890.56 242,455.16 Cost of Goods Sold 50000 Cost of Sales - Programs 50100 Cost of Sales - Wildcat Wear 10,818.36 10,787.13 31.23 44,529.05 47,082.47-2,553.42 79,835.03 50200 Cost of Sales - Concessions 7,790.50 8,062.97-272.47 18,109.43 21,368.60-3,259.17 29,322.76 50300 District 204 Athletic Passes 0.00 350.00-350.00 34,720.00 39,830.00-5,110.00 39,830.00 Total 50000 Cost of Sales - Programs 18,608.86 19,200.10-591.24 97,358.48 108,281.07-10,922.59 148,987.79 Total COGS 18,608.86 19,200.10-591.24 97,358.48 108,281.07-10,922.59 148,987.79 Gross Profit 8,856.99 14,402.03-5,545.04 58,404.16 66,372.13-7,967.97 93,467.37 Expense 60300 Awards and Grants 60305 Wish List Items 0.00 0.00 0.00 0.00 0.00 0.00 40,000.00 60320 Cash Awards, Scholarships 750.00 750.00 0.00 750.00 750.00 0.00 15,250.00 Total 60300 Awards and Grants 750.00 750.00 0.00 750.00 750.00 0.00 55,250.00 60900 Business Expenses 60915 Inventory Damage 0.00 0.00 0.00 0.00 0.00 0.00 0.00 60917 Inventory Give Away 127.73 0.00 127.73 127.73 0.00 127.73 200.00 60920 Business Registration Fees 0.00 0.00 0.00 93.50 0.00 93.50 390.00 60940 Taxes - Not UBIT -52.94-47.34-5.60-108.13-98.97-9.16-217.00 60960 Freight Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 60900 Business Expenses 74.79-47.34 122.13 113.10-98.97 212.07 373.00 62100 Contract Services 62110 Accounting Fees 0.00 0.00 0.00 0.00 0.00 0.00 4,200.00 62150 Website 27.42 27.42 0.00 109.68 109.68 0.00 329.04 Total 62100 Contract Services 27.42 27.42 0.00 109.68 109.68 0.00 4,529.04 62800 Facilities and Equipment 62810 Depr and Amort - Allowable 275.01 292.31-17.30 1,117.66 1,169.24-51.58 3,507.72 62840 Equip Rental and Maintenance 125.00 429.82-304.82 460.35 1,625.24-1,164.89 1,689.92 Total 62800 Facilities and Equipment 400.01 722.13-322.12 1,578.01 2,794.48-1,216.47 5,197.64
Profit & Loss Budget Performance Oct 14 Budget $ Over Budget Jul - Oct 14 YTD Budget $ Over Budget Annual Budget 65000 Operations 65005 Team Assistance 0.00 798.00-798.00 0.00 798.00-798.00 923.00 65010 Books, Subscriptions, Reference 0.00 145.00 65020 Postage, Mailing Service 98.00 0.00 98.00 286.57 144.90 141.67 144.90 65030 Printing and Copying 0.00 0.00 0.00 0.00 0.00 0.00 1,006.79 65040 Supplies 223.14 795.47-572.33 1,026.58 2,236.18-1,209.60 3,154.59 65050 Telephone, Telecommunications 60.00 60.00 0.00 240.00 240.00 0.00 720.00 65060 Membership Expenses 0.00 0.00 0.00 1,750.00 2,200.00-450.00 2,200.00 65080 CC, Paypal & Bank Charges 183.26 228.19-44.93 1,224.65 995.97 228.68 1,688.83 65180 Gifts & Donations 288.57 0.00 288.57 401.96 0.00 401.96 460.64 65185 Training Programs 2,540.00 0.00 2,540.00 2,540.00 2,360.00 180.00 3,360.00 Total 65000 Operations 3,392.97 1,881.66 1,511.31 7,614.76 8,975.05-1,360.29 13,658.75 65100 Other Types of Expenses 65110 Advertising, Promotional Exp 0.00 500.00-500.00 0.00 500.00-500.00 1,000.00 65120 Insurance - Liability, D and O 342.17 195.17 147.00 927.68 780.68 147.00 2,342.04 65160 Other Costs 705.50 0.00 705.50 705.50 0.00 705.50 1,550.55 65170 Staff Development 0.00 15.00 Total 65100 Other Types of Expenses 1,047.67 695.17 352.50 1,648.18 1,280.68 367.50 4,892.59 Total Expense 5,692.86 4,029.04 1,663.82 11,813.73 13,810.92-1,997.19 83,901.02 Net Ordinary Income 3,164.13 10,372.99-7,208.86 46,590.43 52,561.21-5,970.78 9,566.35 Other Income/Expense Other Income 70400 Other Changes In Net Assets 0.00-168.81 Total Other Income 0.00-168.81 Net Other Income 0.00-168.81 Net Income 3,164.13 10,372.99-7,208.86 46,421.62 52,561.21-6,139.59 9,566.35 Page 2