Copyright © 2012 School Nutrition Association. All Rights Reserved.

www.schoolnutrition.org

Building a Financially Sustainable School Meal Program

Gay Anderson, SNS

Brandon Valley School District, SD

Michael Rosenberger, MBA Irving Independent School District, TX

Beth Wallace, MBA, SNS Cherry Creek School District, CO

Copyright © 2012 School Nutrition Association. All Rights Reserved.

www.schoolnutrition.org

(whatever we want to call it…)

Does It Make Sense For My School District?

Collective Purchasing

Buying Group

Copyright © 2012 School Nutrition Association. All Rights Reserved.

www.schoolnutrition.org

Purpose of a buying group

• Multiple SFAs come together, purchasing as

a group rather than individually

• Benefits:

Increases buying power

Lower pricing compared to purchasing on your own

Proper procurement can ease time limitations for SFA’s

Copyright © 2012 School Nutrition Association. All Rights Reserved.

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What is determined

• Product Usage Requirements

• Input from all SFAs about specific products

• Product Evaluations

• Analyze the BID or RFP

• Volume in $$’s and cases

Copyright © 2012 School Nutrition Association. All Rights Reserved.

www.schoolnutrition.org

Who is or should be involved in

group purchasing?

• Many SFAs already are involved in some form of a group purchasing agreement.

These include Large SFAs, Midsize and some Small

State Coops reach SFAs in some of these situations while other groups are the Group Purchasing Organizations (GPOs).

Copyright © 2012 School Nutrition Association. All Rights Reserved.

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• Average size SFAs are the ones missing out

• Smaller & rural SFAs can benefit from the collaboration.

Increase options with distribution for rural locations

Product specifications are supported in a group setting

$$$$$$$ MONEY $$$$$$$$

Who is or should be involved in group purchasing?

Copyright © 2012 School Nutrition Association. All Rights Reserved.

www.schoolnutrition.org

Our Experience

• Process started with three SFAs

• Worked on Market Basket items with other school districts

• Volume

• Usage separately and combined

Copyright © 2012 School Nutrition Association. All Rights Reserved.

www.schoolnutrition.org

RFP Process

• Met with Distributors we knew would submit info to the RFP

• Mailed the RFP to the known distribution facilities allowing 4 weeks time to return proposals

• Score card made for determination of distributor for receiving and comparing proposals

Copyright © 2012 School Nutrition Association. All Rights Reserved.

www.schoolnutrition.org

Score Card

• Broken down to:

Price

Value Added Services

Technology and ordering systems

Past Experiences with Vendor

Ability to meet the characteristics of each group member

Building a Financially Sustainable School Meal Program

Michael Rosenberger Director, Food & Nutrition Services Irving Independent School District

Texas

43rd Legislative Action Conference March 1-4, 2015

3 Ways to Rock your Finances!

1) Increase Your Customer’s Average Daily Purchases

2) Know & Cut Your Costs

3) Price it Right!

Marginal Costs and Revenues

• Marginal cost – the change in cumulative cost that comes from producing one more item

• Marginal revenue – the income associated with selling one more unit of production

+++ $$$

$ $ $

Food Cost

Labor

Overhead

Expenses Revenues

Fixed Costs Overhead $ 10

Equipment Utilities

Labor $ 90 Fixed Costs $ 100

Revenue Meal Price

$ 3.00

Food Cost per Meal

$ 1.00

+++ $$$

Food Cost

Expenses

Fixed Costs

$ $ $

Revenues

Fixed Costs $ 100

$ 3.00 Revenue Meal Price

$ 1.00 Food Cost per Meal

+++ $$$

Opportunity to Improve

0

2

4

6

8

10

12

Avg. Participation

BK

Lunch

+++ $$$

Add New Programs + Expand Current Programs

• Breakfast

• Lunch

• CACFP (snack and/or supper)

• After School Care (Snack) Program

• Summer Meals

• Ala Carte

• Catering

• Non-Program-Related Meals Sales

• CEP, Provision 2, etc.

+++ $$$

The Power of CEP Breakfast - Regular Reimbursement Breakfast – CEP Reimbursement

Free 80 X 1.93 = $154.40 Free 100 X 1.93 = $ 193.00

Reduced 5 X 1.63 = $8.15 Reduced 0 X 1.63 = $ -

Paid 15 X 0.28 = $4.20 Paid 0 X 0.28 = $ -

TOTAL $166.75 TOTAL $ 193.00

Lunch - Regular Reimbursement Lunch – CEP Reimbursement

Free 80 X 3.00 = $240.00 Free 100 X 3.00 = $ 300.00

Reduced 5 X 2.60 = $13.00 Reduced 0 X 2.60 = $ -

Paid 15 X 0.30 = $4.50 Paid 0 X 0.30 = $ -

TOTAL $257.50 TOTAL $ 300.00

GRAND TOTAL $424.25 GRAND TOTAL $ 493.00

DIFFERENCE $68.75

+++ $$$

Increase Ala Carte

• Add “impulse” items

• Merchandise/display near point of sale

• Appeal to the senses

• Action signs

+++ $$$

Buy one

today!

Try one now!

What You Don’t Know Can Hurt You

• Assume you made a 2% profit last year.

• If one of your kitchens deposits $500.00 per day, how much profit per day do they make? _____

• If staff in that kitchen burns a tray of pizza (20 slices at $.25 cost each), how much did that tray of burned pizza cost you? _____

• What impact did that tray of burned pizza have on your kitchen’s daily profit? _____

Cut your costs

Expense Everything! Cut your costs

Breakfast - Early Childhood – 2/12/15 COST

Yogurt $.35

Dino Graham Crackers $.18

Fruit juice $.18

Milk $.25

TOTAL COST $.96

Breakfast - Early Childhood – 2/13/15 COST

French Toast Minis $.31

Fruit cup $.35

Milk $.25

TOTAL COST $.91

Super Stars & Losers Cut your costs

Keeping Score January-15 CLIFTON

INCOME

DEPOSITS

ADULT MEALS/ALA CARTE 36.00

PARENT ONLINE

REIMBURSEMENT 25,000.00

TOTAL INCOME 25,036.00

FOOD COST

PURCHASES 10,500.00

TRANSFER 0.00

BEGIN INVENTORY 5,000.00

ENDING INVENTORY 6,000.00

TOTAL FOOD COST 9,500.00

LABOR COST 10,000.00

MISC. COST 1,250.00

TOTAL COST 20,750.00

PROFIT/LOSS 4,286.00

Cut your costs

Ala Carte • 3x food cost is a “best practice”

• 2.5x food cost can work

• “rounding” your selling price can help

Price It

Right

Food Cost

3X Possible Selling Price

Baked Chips

$.21 $.63 $.75

Cookie $.17 $.51 $.50

Side Salad $.32 $.96 $1.00

Price High Example: you get an amazing bid price on bottled

water on your bid – just $.16 for a 12-ounce bottle. Nearby c-stores sell the same bottle for $1.00 each.

What price might you first try and sell your bottled water for?

a) $1.25 b) $1.00

c) $.75 d) $.50

You can always lower prices, if need be, but you can’t easily raise them

Price it

Right

Permanent “Special” Pricing

• Two for $1.00 (or $.60 each)

• Half-price sale

• 50% Off

• Limited Time Only

• Save 75%

Price it

Right

Building a Financially Sustainable School Meal Program

Michael Rosenberger Director, Food & Nutrition Services Irving Independent School District

Texas

43rd Legislative Action Conference March 1-4, 2015

SNA Legislative Action Conference

Washington DC

March 1, 2015

Building a Financially Sustainable School Meal Program

Beth Wallace, Director, Cherry Creek Schools

Back to the Basics

• Financial Reports

• Meals per Labor Hour

• Inventory Control

• Efficient use of USDA Foods

Financial Reports

• Available Revenue

• Menu Pre-costing

• Transparent monthly operating statements

• Menu Post-costing

Available Revenue to Average Pre-Cost Menu

Current Breakfast Average Pre-Cost $0.9950

Current Lunch Average Pre-Cost $1.9000

Distribution of Revenue for Cherry Creek High Schools

Breakfast Meals (7/13-6/14) Percent Distribution Federal Reimbursement District Meal Price

Revenue USDA Food Revenue Total Revenue Distributed Revenue

Revenue Available for Food Cost Per

Meal

Paid 13,359 10% $ 0.28 $ 1.75 $ 2.03 $ 0.20

Reduced 24,385 18% $ 1.32 $ 0.30 $ 1.62 $ 0.30

Reduced Severe 22,240 17% $ 1.63 $ 0.30 $ 1.93 $ 0.32

Free Regular 6,318 5% $ 1.62 $ - $ 1.62 $ 0.08

Free Severe 67,251 50% $ 1.93 $ 1.93 $ 0.97

Total 133,553 $ 2.35 $ 1.87 $ 0.84

Lunch

Paid 203,540 41% $ 0.34 $ 2.95 $ 0.2787 $ 3.57 $ 1.46

Reduced 75,975 15% $ 2.64 $ - $ 0.2787 $ 2.92 $ 0.45

Free 218,509 44% $ 3.04 $ -

$ 0.2787 $ 3.32 $ 1.46

Total 498,024 $ 3.36 $ 1.51

Analysis Available Revenue Actual Pre- menu Cost Difference Average Meals Served, Daily

Number of Serving Days, Annually

Totals

Breakfast $ 0.84 $0.9950 $ (0.154) 1,272 173 ($33,902.02)

Lunch $ 1.51 $1.9000 $ (0.388) 4,743 173 ($318,429.30)

Totals $ 2.35 $2.8950 $ (0.542) 6,015 ($352,331.32)

SAMPLE

2014-2015 Secondary Breakfast Menu Costing Information

Cycle 1

Main Dish

Cinnamon Roll Fruit Pocket Biscuit & Gravy French Toast Sticks Cowboy Bread

Cost of Main $0.472

Protein $0.352

Grain $0.090 $0.139 $0.155

Juice $0.156 $0.156 $0.156 $0.156 $0.156

Fruit $0.260 $0.260 $0.260 $0.260

Milk $0.230 $0.230 $0.230 $0.230 $0.230

Condiments $0.074

Paper/Plastic $0.065 $0.065 $0.065 $0.065 $0.065

Chemical $0.028 $0.028 $0.028 $0.028 $0.028

Total Cost $0.829 $0.951 $0.878 $1.165 $0.844

Week Average $0.933

Entrée $0.090 $0.472 $0.139 $0.352 $0.155

Other $0.242

Offered Daily

Main Dish

Cereal (top price) & Toast 2 Slices Toast Breakfast Pocket Bagel Oatmeal Breakfast Round Breakfast Burrito Banana Bread Waffle

Cost of Main $0.197 $0.417 $0.000

Protein $0.470 $0.000

Grain $0.032 $0.064 $0.216 $0.250 $0.480 $0.440

Juice $0.156 $0.156 $0.156 $0.156 $0.156 $0.156 $0.156 $0.156

Fruit $0.260 $0.260 $0.260 $0.260 $0.260 $0.260 $0.260 $0.260

Milk $0.230 $0.230 $0.230 $0.230 $0.230 $0.230 $0.230 $0.230

Condiments $0.050 $0.080

Paper/Plastic $0.056 $0.056 $0.056 $0.065 $0.065 $0.065 $0.065 $0.065

Chemical $0.028 $0.028 $0.028 $0.028 $0.028 $0.028 $0.028 $0.028

Daily Total $0.959 $0.794 $1.147 $1.005 $0.989 $1.289 $1.219 $1.179

Week Average $1.057

Entrée $0.229 $0.064 $0.417 $0.216 $0.250 $0.470 $0.480 $0.440

Other $0.321

Average Meal Cost $0.995

Average Entrée $0.281

REVENUE GHS CTHS PMS LIB MIS PON TOTAL

40000 Federal Reimb-Breakfast 2,818.40 1,352.88 13,471.46 2,421.94 2,844.61 4,385.18 27,294.47

40000 Federal Reimb - Lunch 12,157.54 8,406.36 53,597.42 12,393.42 14,690.98 28,490.58 129,736.30

40300 USDA Foods 1,302.46 1,114.90 3,526.26 1,500.01 1,166.15 1,872.64 10,482.41

31640 Smart Start 97.50 87.90 352.20 66.90 100.80 120.90 826.20

31640 PK-5 Lunch - - - - 440.80 561.20 1,002.00

16100 Breakfast Food Sales 537.25 495.25 978.25 213.30 516.45 348.15 3,088.65

16100 Lunch Food Sales 12,222.90 12,623.45 10,838.80 16,061.60 6,403.60 5,478.90 63,629.25

16200 Ala Carte Sales 13,873.80 17,802.90 7,940.20 16,924.40 3,331.10 1,464.90 61,337.30

16200 Misc. 703.00 - - - - - 703.00

TOTAL REVENUE: $43,712.85 $41,883.64 $90,704.59 $49,581.57 $29,494.49 $42,722.45 $298,099.58

EXPENDITURES GHS CTHS PMS LIB MIS PON TOTAL

SALARIES AND BENEFITS

Total Salaries $10,139.20 $11,133.60 $16,019.93 $8,668.59 $5,601.05 $5,107.64 $56,670.01

91340 Hourly Salaries 7,394.30 8,623.97 13,913.67 6,534.66 3,868.89 4,915.70 45,251.19

91345 Manager Salaries 2,744.90 2,509.63 2,106.26 2,133.93 1,732.16 191.94 11,418.82

91345 Relief Workers -

91499 Overtime 599.95 36.52 126.52 188.53 36.67 988.19

92200 PERA 1,486.36 1,933.11 2,750.18 1,396.86 990.54 883.69 9,440.74

92210 Medicare 121.82 164.75 230.36 114.62 81.38 73.51 786.44

92220 Health Insurance Benefits 1,314.54 169.24 507.72 383.08 2,374.58

92230 CCSD FLEX 940.40 627.45 856.73 353.12 340.60 124.64 3,242.94

92250 Life 17.50 14.00 24.50 11.00 10.25 4.25 81.50

CATEGORY TOTAL: $14,619.77 $14,078.67 $20,515.94 $11,115.80 $7,060.49 $6,193.73 $73,584.40

SERVICES

94433 Equipment Repair & Maintenance 180.00 132.00 72.00 74.00 458.00

95590 Pest Control 63.75 63.75 127.50

96620 Gas -

96625 Electricity - - - - - - -

CATEGORY TOTAL: $63.75 $243.75 $132.00 $0.00 $72.00 $74.00 $585.50

SUPPLIES

96655 Smallwares $25.60 $51.46 $200.18 $54.66 331.90

96630 Food Cost 14,584.63 15,228.62 28,697.68 15,494.96 10,780.63 13,175.72 97,962.24

96631 Non-Food Cost 1,185.72 1,100.77 2,547.23 1,435.74 958.29 1,286.96 8,514.71

96633 USDA Foods 1,302.46 1,114.90 3,526.26 1,500.01 1,166.15 1,872.64

10,482.41

CATEGORY TOTAL: $17,098.41 $17,495.75 $34,971.35 $18,430.71 $12,959.73 $16,335.32 $117,291.26

OTHER OPERATING EXPENSES

96670 Equipment Parts 65.99 29.19 95.18

98869 Indirect Charges 1,001.12 856.96 2,710.43 1,152.97 896.36 1,439.39 8,057.22

SNC Expenses 2,236.58 1,914.49

6,055.27 2,575.81 2,002.52 3,215.69

18,000.35

CATEGORY TOTAL: $3,237.70 $2,771.45 $8,831.69 $3,757.97 $2,898.87 $4,655.07 $26,152.75

TOTAL EXPENDITURES: $35,019.63 $34,589.61 $64,450.98 $33,304.47 $22,991.10 $27,258.12 $217,613.91

ENDING BALANCE $8,693.22 $7,294.02 $26,253.61 $16,277.09 $6,503.40 $15,464.33 $80,485.67

Yearly Operating Statement

School Year 2013-14

Summary by Month GHS CTHS PMS LIB MIS PON TOTAL

Ending Balance July -$14,214.21 -$13,270.82 -$11,767.66 -$7,216.99 -$4,675.62 -$5,050.35 -$56,195.64

Ending Balance August -$6,691.27 -$8,703.95 $3,782.90 $4,302.62 -$2,788.88 -$1,724.92 -$11,823.50

Ending Balance September -$6,351.22 -$8,073.08 $11,222.41 $8,880.66 $1,506.50 $4,352.89 $11,538.16

Ending Balance October -$3,410.86 -$6,568.19 $13,349.84 $10,123.65 $2,353.29 $7,110.89 $22,958.61

Ending Balance November -$5,003.62 -$11,025.75 $8,161.87 $6,299.59 $1,294.08 $4,472.41 $4,198.57

Ending Balance December -$466.85 -$3,625.75 $10,149.04 $6,192.92 -$470.17 $5,868.33 $17,647.51

Ending Balance January -$6,964.03 -$6,479.00 $21,446.74 $11,391.04 $2,778.46 $11,713.90 $33,887.11

Ending Balance February -$2,684.50 -$13,895.49 $18,856.89 $9,890.70 -$301.92 $9,052.68 $20,918.35

Ending Balance March $30,611.15 $23,689.01 $40,855.15 $23,747.84 $10,248.29 $21,591.55 $150,742.99

Ending Balance April -$2,242.57 -$10,784.06 $16,710.47 $10,210.24 $2,265.11 $9,348.35 $25,507.53

Ending Balance May $92.99 -$5,202.41 $21,703.29 $13,311.03 $3,310.91 $11,154.06 $44,369.88

Ending Balance June -$27,514.16 -$29,723.82 -$31,505.02 -$16,475.64 -$15,607.77 -$15,674.82 -$136,501.23

Year to Date Total -$44,839.15 -$93,663.30 $122,965.91 $80,657.65 -$87.73 $62,214.96 $127,248.35

School Year 2014-15

Summary by Month GHS CTHS PMS LIB MIS PON TOTAL

Ending Balance July -$22,754.05 -$23,706.67 -$14,780.56 -$10,926.31 -$6,072.93 -$7,898.30 -$86,138.82

Ending Balance August $4,942.82 $8,106.78 $7,060.15 $8,086.28 $1,374.02 $1,061.86 $30,631.91

Ending Balance September $12,687.43 $17,781.72 $19,574.84 $17,414.03 $6,744.10 $9,827.19 $84,029.31

Ending Balance October $10,850.42 $7,132.66 $2,780.70 $7,994.20 $1,804.75 $2,012.42 $32,575.15

Ending Balance November $2,565.96 $3,615.05 $3,931.14 $7,621.29 $1,206.39 $1,787.93 $20,727.75

Ending Balance December $5,967.82 $4,065.93 $6,977.67 $7,327.63 $2,034.65 $4,192.63 $30,566.33

Ending Balance January $8,693.22 $7,294.02 $26,253.61 $16,277.09 $6,503.40 $15,464.33 $80,485.67

Year to Date Total $22,953.61 $24,289.50 $51,797.53 $53,794.22 $13,594.38 $26,448.05 $192,877.30

Post-costing

• Reimbursement $754,226.96

• Food Sales 918,382.15

• USDA Foods 62,242.24

• State Match 155,487.16

• Other 3,096.77

• Refunds (811.51)

• Total Revenue $1,892,623.77

• Labor & Benefit $616,105.48

• Food & Non-food 650,524.72

• USDA Foods 62,242.24

• Other 132,649.75

• Indirect Charges 47,842.00

• Total Expenses $1,509,364.19

• Net Profit $383,259.58

Statistics

9

• Operating Day 19

• Daily Expenses $79,440

• Daily Revenue $99,612

• Total Breakfast Meals 81,721

• Total Lunch Meals 373,991

• Food Costs per Breakfast & Lunch Meal $1.56

• Labor Costs per Breakfast & Lunch Mea $1.35

• Other Costs per Breakfast & Lunch Meal $0.40

• Average Daily Participation

– Breakfast 4,301

– Lunch 19,684

• Total Cost per Meal $3.31

• Total Revenue per Meal $4.15

Meal Per Labor Hour

• Determine a Standard

• Calculation

• Key Performance Indicators (KPI’s)

MPLH: Meal Equivalent Calculation

11

Lunch

• 1 Lunch = 1 Meal Equivalent

Breakfast

• 3 Breakfast = 2 Meal Equivalent

A La Carte

• Reimbursement Rate + Commodity Assistance

• SY 2013-14 = $2.93 + $0.2695= $3.1995

• Total A La Carte / $3.1995 = X Meal Equivalents

Total Meal Equivalents / Total Labor = MPLH

MPLH: CCSD’s MPLH & Staffing

12

Type of School Meal Equivalents

Served

MPLH

Middle and High

NA 14-16

Elementary 300 or more 18-20

Elementary 240 - 299 16-18

Elementary 220 - 239 14-16

Elementary 219 or less 12-14

MPLH: CCSD’s KPI

13

Individual School Goal

• Meet or exceed MPLH for 6 out of 9 months (7 of 12 YR)

Resources

• Financial Review (P&Ls)

• Training

• Alternate Work Plans

Inventory Control

• Determine a Schedule

• Review Schools for efficient Inventory

• Comparison/trends

Which do you prefer?

Efficient use of USDA Foods

• Take time to plan

• Use DOD

• Center of the Plate versus Fruits

Committed to Monthly Reports

• Transparency – Operating Statements

– Meals Per Labor Hour

– Post-Meal Costing

– Inventory

– Tracking of USDA Foods

Building a Financially Sustainable School Meal Program

$0.9950

$1.9000

Distribution of Revenue for Cherry Creek High Schools

Breakfast

Meals

(7/13-

6/14)

Percent

Distribution

Federal

Reimburse-

ment

District

Meal Price

Revenue

USDA Food

Revenue

Total

Revenue

Distribute

d Revenue

Revenue

Available

for Food

Cost Per

Meal

Paid 13,359 10% 0.28$ 1.75$ 2.03$ 0.20$

Reduced 24,385 18% 1.32$ 0.30$ 1.62$ 0.30$

Reduced Severe 22,240 17% 1.63$ 0.30$ 1.93$ 0.32$

Free Regular 6,318 5% 1.62$ -$ 1.62$ 0.08$

Free Severe 67,251 50% 1.93$ 1.93$ 0.97$

Total 133,553 2.35$ 1.87$ 0.84$

Lunch

Paid 203,540 41% 0.34$ 2.95$ 0.2787$ 3.57$ 1.46$

Reduced 75,975 15% 2.64$ -$ 0.2787$ 2.92$ 0.45$

Free 218,509 44% 3.04$ $ - 0.2787$ 3.32$ 1.46$

Total 498,024 3.36$ 1.51$

Analysis Available

Revenue

Actual Pre-

menu Cost

Difference Average

Meals Served,

Daily

Number of

Serving

Days,

Totals

Breakfast 0.84$ $0.9950 (0.154)$ 1,272 173 ($33,902.02)

Lunch 1.51$ $1.9000 (0.388)$ 4,743 173 ($318,429.30)

Totals 2.35$ $2.8950 (0.542)$ 6,015 ($352,331.32)

Available Revenue to Average Pre-Cost Menu

Current Breakfast Average Pre-CostCurrent Lunch Average Pre-Cost

Main Dish Cinnamon Roll Fruit Pocket Biscuit & Gravy French Toast

SticksCowboy Bread

Cost of Main $0.472Protein $0.352Grain $0.090 $0.139 $0.155Juice $0.156 $0.156 $0.156 $0.156 $0.156Fruit $0.260 $0.260 $0.260 $0.260Milk $0.230 $0.230 $0.230 $0.230 $0.230Condiments $0.074Paper/Plastic $0.065 $0.065 $0.065 $0.065 $0.065Chemical $0.028 $0.028 $0.028 $0.028 $0.028

Total Cost $0.829 $0.951 $0.878 $1.165 $0.844Week Average $0.933

Main Dish Cheese Toast Bagel Waffle Biscuit & Gravy Fruit PocketCost of Main $0.533Protein $0.065 $0.216Grain $0.032 $0.440 $0.139Juice $0.156 $0.156 $0.156 $0.156 $0.156Fruit $0.210Milk $0.210CondimentsPaper/Plstic $0.065Chemical $0.028 $0.028 $0.028 $0.028 $0.028Other

Daily Total $0.281 $0.400 $0.624 $0.808 $0.717MMA 1.00 1.00 0.00 1.00 0.00GB 1.00 1.00 2.00 1.00 2.00Week Average $0.566Entrée $0.090 $0.472 $0.139 $0.352 $0.155

SAMPLE2014-2015 Secondary Breakfast Menu Costing Information

Cycle 1

Cycle 2

Other $0.242

Main DishCereal (top

price) & Toast2 Slices Toast Breakfast Pocket Bagel

Oatmeal Breakfast

Breakfast Burrito

Banana Bread

Waffle

Cost of Main $0.197 $0.417 $0.000Protein $0.470 $0.000Grain $0.032 $0.064 $0.216 $0.250 $0.480 $0.440Juice $0.156 $0.156 $0.156 $0.156 $0.156 $0.156 $0.156 $0.156Fruit $0.260 $0.260 $0.260 $0.260 $0.260 $0.260 $0.260 $0.260Milk $0.230 $0.230 $0.230 $0.230 $0.230 $0.230 $0.230 $0.230Condiments $0.050 $0.080Paper/Plastic $0.056 $0.056 $0.056 $0.065 $0.065 $0.065 $0.065 $0.065Chemical $0.028 $0.028 $0.028 $0.028 $0.028 $0.028 $0.028 $0.028

Daily Total $0.959 $0.794 $1.147 $1.005 $0.989 $1.289 $1.219 $1.179Week Average $1.057Entrée $0.229 $0.064 $0.417 $0.216 $0.250 $0.470 $0.480 $0.440Other $0.321Average Meal Cost $0.995Average Entrée $0.281Average Other $0.730

Offered Daily

REVENUE GHS CTHS PMS LIB MIS PON TOTAL40000 Federal Reimb-Breakfast 2,818.40 1,352.88 13,471.46 2,421.94 2,844.61 4,385.18 27,294.47 40000 Federal Reimb - Lunch 12,157.54 8,406.36 53,597.42 12,393.42 14,690.98 28,490.58 129,736.30 40300 USDA Foods 1,302.46 1,114.90 3,526.26 1,500.01 1,166.15 1,872.64 10,482.41 31640 Smart Start 97.50 87.90 352.20 66.90 100.80 120.90 826.20 31640 PK-5 Lunch - - - - 440.80 561.20 1,002.00 16100 Breakfast Food Sales 537.25 495.25 978.25 213.30 516.45 348.15 3,088.65 16100 Lunch Food Sales 12,222.90 12,623.45 10,838.80 16,061.60 6,403.60 5,478.90 63,629.25 16200 Ala Carte Sales 13,873.80 17,802.90 7,940.20 16,924.40 3,331.10 1,464.90 61,337.30 16200 Misc. 703.00 - - - - - 703.00

TOTAL REVENUE: $43,712.85 $41,883.64 $90,704.59 $49,581.57 $29,494.49 $42,722.45 $298,099.58EXPENDITURES GHS CTHS PMS LIB MIS PON TOTAL

SALARIES AND BENEFITSTotal Salaries $10,139.20 $11,133.60 $16,019.93 $8,668.59 $5,601.05 $5,107.64 $56,670.01

91340 Hourly Salaries 7,394.30 8,623.97 13,913.67 6,534.66 3,868.89 4,915.70 45,251.19 91345 Manager Salaries 2,744.90 2,509.63 2,106.26 2,133.93 1,732.16 191.94 11,418.82 91345 Relief Workers - 91499 Overtime 599.95 36.52 126.52 188.53 36.67 988.19 92200 PERA 1,486.36 1,933.11 2,750.18 1,396.86 990.54 883.69 9,440.74 92210 Medicare 121.82 164.75 230.36 114.62 81.38 73.51 786.44 92220 Health Insurance Benefits 1,314.54 169.24 507.72 383.08 2,374.58 92230 CCSD FLEX 940.40 627.45 856.73 353.12 340.60 124.64 3,242.94 92250 Life 17.50 14.00 24.50 11.00 10.25 4.25 81.50

CATEGORY TOTAL: $14,619.77 $14,078.67 $20,515.94 $11,115.80 $7,060.49 $6,193.73 $73,584.40SERVICES

94433 Equipment Repair & Maintenance 180.00 132.00 72.00 74.00 458.00 95590 Pest Control 63.75 63.75 127.50 96620 Gas - 96625 Electricity - - - - - - -

CATEGORY TOTAL: $63.75 $243.75 $132.00 $0.00 $72.00 $74.00 $585.50SUPPLIES

96655 Smallwares $25.60 $51.46 $200.18 $54.66 331.90 96630 Food Cost 14,584.63 15,228.62 28,697.68 15,494.96 10,780.63 13,175.72 97,962.24 96631 Non-Food Cost 1,185.72 1,100.77 2,547.23 1,435.74 958.29 1,286.96 8,514.71 96633 USDA Foods 1,302.46 1,114.90 3,526.26 1,500.01 1,166.15 1,872.64 10,482.41

CATEGORY TOTAL: $17,098.41 $17,495.75 $34,971.35 $18,430.71 $12,959.73 $16,335.32 $117,291.26OTHER OPERATING EXPENSES

96670 Equipment Parts 65.99 29.19 95.18 98869 Indirect Charges 1,001.12 856.96 2,710.43 1,152.97 896.36 1,439.39 8,057.22

SNC Expenses 2,236.58 1,914.49 6,055.27 2,575.81 2,002.52 3,215.69 18,000.35 CATEGORY TOTAL: $3,237.70 $2,771.45 $8,831.69 $3,757.97 $2,898.87 $4,655.07 $26,152.75

TOTAL EXPENDITURES: $35,019.63 $34,589.61 $64,450.98 $33,304.47 $22,991.10 $27,258.12 $217,613.91

ENDING BALANCE $8,693.22 $7,294.02 $26,253.61 $16,277.09 $6,503.40 $15,464.33 $80,485.67

Break-out by CampusSAMPLE

January-152014-2015

Summary by Month GHS CTHS PMS LIB MIS PON TOTALEnding Balance July -$14,214.21 -$13,270.82 -$11,767.66 -$7,216.99 -$4,675.62 -$5,050.35 -$56,195.64Ending Balance August -$6,691.27 -$8,703.95 $3,782.90 $4,302.62 -$2,788.88 -$1,724.92 -$11,823.50Ending Balance September -$6,351.22 -$8,073.08 $11,222.41 $8,880.66 $1,506.50 $4,352.89 $11,538.16Ending Balance October -$3,410.86 -$6,568.19 $13,349.84 $10,123.65 $2,353.29 $7,110.89 $22,958.61Ending Balance November -$5,003.62 -$11,025.75 $8,161.87 $6,299.59 $1,294.08 $4,472.41 $4,198.57Ending Balance December -$466.85 -$3,625.75 $10,149.04 $6,192.92 -$470.17 $5,868.33 $17,647.51Ending Balance January -$6,964.03 -$6,479.00 $21,446.74 $11,391.04 $2,778.46 $11,713.90 $33,887.11Ending Balance February -$2,684.50 -$13,895.49 $18,856.89 $9,890.70 -$301.92 $9,052.68 $20,918.35Ending Balance March $30,611.15 $23,689.01 $40,855.15 $23,747.84 $10,248.29 $21,591.55 $150,742.99Ending Balance April -$2,242.57 -$10,784.06 $16,710.47 $10,210.24 $2,265.11 $9,348.35 $25,507.53Ending Balance May $92.99 -$5,202.41 $21,703.29 $13,311.03 $3,310.91 $11,154.06 $44,369.88Ending Balance June -$27,514.16 -$29,723.82 -$31,505.02 -$16,475.64 -$15,607.77 -$15,674.82 -$136,501.23Year to Date Total -$44,839.15 -$93,663.30 $122,965.91 $80,657.65 -$87.73 $62,214.96 $127,248.35

Summary by Month GHS CTHS PMS LIB MIS PON TOTALEnding Balance July -$22,754.05 -$23,706.67 -$14,780.56 -$10,926.31 -$6,072.93 -$7,898.30 -$86,138.82Ending Balance August $4,942.82 $8,106.78 $7,060.15 $8,086.28 $1,374.02 $1,061.86 $30,631.91Ending Balance September $12,687.43 $17,781.72 $19,574.84 $17,414.03 $6,744.10 $9,827.19 $84,029.31Ending Balance October $10,850.42 $7,132.66 $2,780.70 $7,994.20 $1,804.75 $2,012.42 $32,575.15Ending Balance November $2,565.96 $3,615.05 $3,931.14 $7,621.29 $1,206.39 $1,787.93 $20,727.75

Ending Balance December $5,967.82 $4,065.93 $6,977.67 $7,327.63 $2,034.65 $4,192.63 $30,566.33

Ending Balance January $8,693.22 $7,294.02 $26,253.61 $16,277.09 $6,503.40 $15,464.33 $80,485.67

Year to Date Total $22,953.61 $24,289.50 $51,797.53 $53,794.22 $13,594.38 $26,448.05 $192,877.30

Yearly Operating StatementSchool Year 2013-14

School Year 2014-15

Food and Nutrition Services Department

Food Service Fund Summary Overview (Sales)

January-15

(1) Reimbursements $754,226.96

(2) Food Sales 918,382.15

(3) USDA Foods 62,242.24

(4) Other Local $3,096.77

(5) Central Office $155,487.16

(6) Refunds (811.51)

Total Revenue $1,892,623.77

(1) Labor & Benefits 41% $616,105.48

(2) Food & Non-Food 43% $650,524.72

(3) USDA Foods 4% $62,242.24

(4) Other Cost 9% $132,649.75

(5) Indirect Charges 3% $47,842.00

Total Expenses $1,509,364.19

Net Profit (Loss) $383,259.58

Statistics:

Operating Days (Average) 19

Daily Expenses $79,440

Daily Revenue $99,612

Total Student Breakfast Meals 81,721

Total Student Lunch Meals 373,991

(1) Food Costs Per Breakfast & Lunch $1.56

(2) Labor Costs Per Breakfast & Lunch $1.35

(3) Other Costs Per Breakfast & Lunch $0.40

Average Daily Participation

Student Breakfast 4,301

Student Lunch 19,684

Total Cost Per Meal $3.31

Total Revenue Per Meal $4.15