Financial Details

Statement of Net Assets as of June 30, 2008*   Statement of Activities Year Ended June 30, 2008*
ASSETS:     REVENUES  
Cash and Cash Equivalents $929,863   Revenue Limit Sources $2,645,789
Receivables $851,456   Federal Revenues $424,531
Prepaid Expenditures $48,091   Other State Revenues $677,238
Capital Assets $197,677   Other Local Sources $179,088
Accumulated Depreciation ($139,433)   Private Contributions $1,155,701
Total Assets $1,887,654   Total Revenues $5,082,347
         
LIABILITIES:     EXPENDITURES/EXPENSES  
Accounts Payable $131,736   Instruction* $1,594,454
Accrued Liabilities $185,789   Instruction Related Activities*  
Long Term Liabilites     Supervision of Instruction $383,724
Due within one year $30,242   School Site Administration $718,655
Due after one year $600,000   Total Instruction Related Activities $1,102,379
Total Liabilities $947,767      
      Pupil Services* $181,797
FUND BALANCES/NET ASSETS:     Ancillary Services* $25,488
Net Assets:     General Administration*  
  Investment in Capital Assets     Fiscal Services $208,144
Net of Related Debt $28,002   All Other General Administration $1,088,704
Restriced for:     Total General Administration $1,296,848
Replication of Charter School $310,000      
Associated Student Body $3,869   Plant Services $242,603
Scholarships $113,391   Depreciation $34,695
Total Restricted Net Assets $427,260   Interest $4,206
Unrestricted Net Deficit $484,625   Scholarships $51,050
Total Net Assets $939,887   Total Expenditures/Expenses $4,533,520
Total Liabilities & Net Assets $1,887,654      
      Excess (Deficiency) of Revenues  
      Over Expenditures/Expenses  
      Change in Net Assets $548,827
         
      NET ASSETS:  
      Beginning of the Year $391,060
      End of the Year $939,887

*Instruction
Teacher Salaries & Benefits, Textbooks, Supplies

*Instruction Related Activities
Classified Salaries & Benefits, Supplies, Certificated Administrators Salaries & Benefits

*Pupil Services
Student Activities, Field Trips, College Guidance, Transportation

*Ancillary Services
Athletic Equipment, Coaches, Legal Fees

*General Administration
Fiscal - District Oversight Fees
All Other Genereal Administration - Fundraising
Business Services - Accounting, Banking, Consulting

*As audited by: Berger/Lewis Accountancy Corporation