of the board of directors of pinecrest academy of nevada · anyone who wishes to make public...

NOTICE OF PUBLIC MEETING of the

Board of Directors of Pinecrest Academy of Nevada

Notice is hereby given that the Board of Directors of Pinecrest Academy of Nevada, a public charter school, will conduct a telephonic public meeting on March 24, 2020 beginning at 5:30 p.m. The public is invited to attend. The call-in information is as follows: Join Zoom Meeting https://zoom.us/j/298232051 Meeting ID: 298 232 051; or join via audio by calling:

+1 301 715 8592 US or

+1 253 215 8782 US

Anyone who wishes to make public comment is welcome to attend the meeting at 6630 Surrey Street, Las Vegas, Nevada 89119.

Attached hereto is an agenda of all items scheduled to be considered. Unless otherwise stated, the Board Chairperson may 1) take agenda items out of order; 2) combine two or more items for consideration; or 3) remove an item from the agenda or delay discussion related to an item. Reasonable efforts will be made to assist and accommodate physically handicapped persons desiring to attend or participate at the meeting. Any persons requiring assistance is asked to contact Annette Christensen at (702) 431-6260 at least two days prior to the meeting so that arrangements may be conveniently made. If you would like copies of the meeting agenda, support materials or minutes, please email Annette Christensen at [email protected] or visit the school’s website at https://www.pinecrestnv.org/. For copies of meeting audio, please email [email protected].

Public comment may be limited to three minutes per person at the discretion of the Chairperson.

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https://zoom.us/j/298232051

mailto:[email protected]

https://www.pinecrestnv.org/


AGENDA March 24, 2020 Telephonic Meeting of the Board of Directors of

Pinecrest Academy of Nevada

(Action may be taken on those items denoted “For Possible Action”)

1. Call to Order and Roll Call (For Possible Action)

2. Public Comment and Discussion (No action may be taken on a matter raised under this item of the agenda until the matter itself has been specifically included on an agenda as an item upon which action will be taken.)

3. Approval of Minutes from the February 5, 2020 Board Meeting (For Possible Action)

4. Approval and Acceptance of the School Safety Facility Improvements Grant Awarded to

Pinecrest Academy of Nevada for the 2020/2021 School Year (For Possible Action)

5. Review and Discussion of Current Year Financial Performance (For Discussion)

6. Approval of EL Policy (For Possible Action)

7. Review and Approval of Initial Budget for the 2020/2021 School Year (For Possible Action)

8. Review and Approval of the Revised 2020-2021 School Year Calendar (For Possible

Action)

9. Update and Analysis of COVID-19 Action Plan, Communications, Alternate Instruction Plan, and School Travel (For Possible Action)

10. Public Comment and Discussion (No action may be taken on a matter raised under this

item of the agenda until the matter itself has been specifically included on an agenda as an item upon which action will be taken.)

11. Adjournment (For Possible Action)

This notice and agenda has been posted on or before 9 a.m. on the third working day before the meeting at the following locations:

(1) Pinecrest Academy of Nevada – Horizon 1360 S. Boulder Highway, Henderson, NV (2) Pinecrest Academy of Nevada – St. Rose – 1385 E. Cactus Ave., Henderson, NV (3) Pinecrest Academy of Nevada – Inspirada – 2840 Via Contessa, Henderson, NV (4) Pinecrest Academy of Nevada – Cadence – 225 Grand Cadence, Henderson, NV (5) Pinecrest Academy of Nevada – Sloan Canyon – 675 E. Dale Ave., Henderson, NV (6) notices.nv.gov (7) Academica Nevada – 6630 Surrey Street, Las Vegas, NV

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PINECREST ACADEMY OF NEVADA

Supporting Document

Meeting Date: March 24, 2020 Agenda Item: 3 – Approval of Minutes from the February 20, 2020 Board Meeting Number of Enclosures: 1

SUBJECT: Approval of Minutes X Action Appointments Approval Consent Agenda Information Public Hearing Regular Adoption

Presenter (s): Board Recommendation: Proposed wording for motion/action: Move to approve the minutes from the February 20, 2020 board meeting. Fiscal Impact: N/A Estimated Length of time for consideration (in minutes): 1-2 minutes Background: There was a Board meeting held on February 20, 2020. As such, the minutes will need to be approved for this meeting. Submitted By: Staff

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MINUTES of the Annual meeting of the

BOARD OF DIRECTORS of PINECREST ACADEMY OF NEVADA February 5, 2020

The Board of Directors of Pinecrest Academy of Nevada held a public meeting on February 5, 2020, at 6:15 p.m. at 225 Grand Cadence Dr., Henderson, NV 89015.

1. Call to Order and Roll Call

Board Chair Kacey Thomas called the meeting to order at 6:16 p.m. with a quorum present. In attendance were Board Members Marni Watkins, Kacey Thomas, Travis Keys, Jeff Cahill, and Craig Seiden.

Also present were Lead Principal Lisa Satory, Principal Jessica LeNeave (arrived at 7:26 p.m.), Principal Jon Haskel, Principal Wendy Shirey, Assistant Principal Steve Albrecht, and Assistant Principal Bryan Rudden; as well as Paul Jasin from Specialized Public Finance Inc., Jacob Carlton from Gilmore Bell., and Academica representative Trevor Goodsell.

2. Public Comment and Discussion

There was no public comment.

3. Recognition of Outstanding Instructional Aids: Cristina Draughon (Cadence), Deb Przybysz (Horizon), Jessica Schaefer (Inspirada), Summer Mansell (Sloan Canyon), Glasel Pineda (St. Rose)

The Board recognized each of the outstanding instructional aid nominees and presented each with a $100.00 bonus as a token of appreciation for their service.

4. Re-election of Pinecrest Academy of Nevada governing Board Member Marni Watkins

Member Keys moved to elect Marni Watkins as a Pinecrest Academy of Nevada Governing Board member for an additional five year term. Member Seiden seconded the motion, and the Board voted unanimously to approve.

5. Annual Nomination and Election of the Pinecrest Academy of Nevada Governing Board Officers

Member Keys nominated Kacey Thomas for the position of Board Chair. The Board voted unanimously to elect Kacey Thomas as Board Chair.

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Member Watkins nominated Travis Keys for the position of Board Vice-Chair. The Board voted unanimously to elect Travis Keys as Board Vice-Chair.

Member Thomas nominated Craig Seiden for the position of Board Treasurer. The Board voted unanimously to elect Craig Seiden as Board Treasurer.

Member Watkins nominated Marni Watkins for the position of Board Secretary. The Board voted unanimously to elect Marni Watkins as Board Secretary.

6. Approval of Minutes from the November 19, 2019 Board Meeting

Member Watkins moved to approve the minutes for the November 19, 2019 Board meeting. Member Keys seconded the motion, and the Board voted unanimously to approve.

7. Lead Principal and Principal Reports and Update on Academic Performance

Lead Principal Lisa Satory, Principal Jon Haskel, Assistant Principal Steve Albrecht, Principal Wendy Shirey, and Secondary Assistant Principal Bryan Rudden provided updates on campus events and current student enrollment, as well as updates regarding Federal and State correspondence, strategic planning, college and career initiatives, communication and marketing, special programs, instructional technology, school improvement, STEM, and professional development.

Member Watkins stated that she had been receiving a large amount of parent complaints regarding Our Campus and their services. She asked if the principals had heard similar complaints and if they would continue to work with the company. The principals agreed that they were all receiving similar complaints. Principal Haskell explained that, due to their five-year contract, the plan was to continue with Our Campus; adding that Our Campus had actually been using Pinecrest of Nevada as their pilot program and had not anticipated the overwhelming amount of participation that had occurred.

Member Watkins stated that, due to the number of parent complaints, the contract with Our Campus could be terminated if they were not providing the services promised. Secondary Assistant Principal Rudden stated that a representative from Our Campus would be meeting with the principals about a repair plan; adding that more information would be available at the next Board meeting. He also shared that Our Campus had been open to the fact that they had not met the expectations of the principals.

Member Watkins stated that Our Campus had not been open with the parents; adding that they were not returning the parents calls or emails. She continued that parents were growing more concerned for the items that they had purchased and had yet to receive. Member Thomas stated that she had emailed seven times and had yet to hear back from the company; adding that she would like the legal department to look at the contracts and determine if a breach had occurred.

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8. Approval and Acceptance of SB324 Teacher Supply Grant Awarded to Pinecrest Academy of Nevada for the 2019/2020 School Year

Mr. Trevor Goodsell addressed the Board and stated that the Teacher Supply Grant worked as before with the exception that teachers would now need to purchase their own supplies and then be reimbursed. Member Seiden asked what the individual teacher limit was. Mr. Goodsell replied that it was $250.

Member Keys moved to accept the SB324 Teacher Supply Grant funding. Member Watkins seconded the motion, and the Board voted unanimously to approve.

9. Review and Discussion of Current Year Financial Performance

Mr. Goodsell reviewed the current year financial performance as contained in the support materials; adding detail to the positive and negative variances presented in the report. Mr. Goodsell noted that the numbers were off by $415,000 due to error he had made when budgeting for Sloan Canyon’s distribution payment; adding that he had corrected the error and that the numbers would even out. He continued that the SPED category was operating under budget by $341,000 due to a few employees who were still miscoded; adding that their status would be identified and corrected. Mr. Goodsell also stated that there were multiple consumable categories that had been placed into one category; adding that the multiple categories would be separated in the next set of financials.

Mr. Seiden asked the principals if the contracted janitorial services were meeting their expectations. The principals agreed that the janitorial services were basic at best; adding that there had not been any drastic changes from the previous years.

11. Review and Approval of the Dual Enrollment Charter Amendment and the Submission to SPCSA

Mr. Goodsell reported that the dual enrollment charter amendment, which had been approved by the Board previously, had been approved by the Department of Education. Principal Jessica LeNeave addressed the Board and stated that it was now a requirement to have a state amendment in order for a charter to operate, which would affect future dual enrollment activity.

12. Review and Approval of the 2020/2021 School Year Calendar

Lead Principal Satory reviewed the 2020/2021 school year calendar; adding that the Calendar Committee had used the CCSD calendar to stay as aligned with the district as possible. Lead Principal Satory stated that the first and last day of school, along with all major holidays, were consistent with CCSD; adding that optional new teacher training days would be the last three days of July with all teachers starting on August 3rd.

Lead Principal Satory explained that CCSD had added full-day professional development days throughout the year; adding that the Committee had decided to utilize full-day professional development

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days in September, October, November, February, and April. Half-day data days had been incorporated in December and March so that there would be professional development every month with the exception of January. Member Watkins asked if there would be child care provided on the full-day professional development days. Lead Principal Satory replied that she did not know at this time; adding that the Committee would send a survey to the parents to determine if there would be a need for child care on those days.

Member Seiden asked what the principals were expecting for absenteeism for the three days prior to the Thanksgiving holiday. Lead Principal Satory replied that, although she was anticipating students being absent, she hoped there would not be many students absent during that time since they had aligned with the district’s calendar. Member Seiden stated that he had brought up the absenteeism because it affected STAR ratings, and Lead Principal Satory stated that the district had selected the full-day professional development days based upon absenteeism rates; adding that some of those dates were following three-day weekends.

Member Keys moved to approve the 2020/2021 school year calendar. Member Watkins seconded the motion, and the Board voted unanimously to approve.

10. Review and Approval for a Revision to the 2019/2020 School Year Enrollment

Mr. Goodsell stated that a small adjustment to the high school enrollment at the Cadence campus was being sought for the current year; adding that there would not be any adjustments needed to the budget. Principal LeNeave stated that the adjustment would be to the 11th and 12th grade enrollment only to reflect their current enrollment. Member Watkins clarified that Principal LeNeave wanted to cap the enrollment so that no other students could enroll in 11th and 12th grade for the remainder of the 2019/2020 school year. Principal LeNeave replied affirmatively. Member Keys asked if there were any potential problems that could be seen by moving the cap to current levels. Principal LeNeave replied in the negative.

Member Thomas moved to approve the revision of the 2019/2020 school year enrollment numbers as discussed. Member Keys seconded the motion, and the Board voted unanimously to approve.

13. Review and Approval of the Fourth Lease Amendment for the Cadence Campus

Mr. Goodsell stated that the price to build the high school gymnasium at the Cadence campus had come in below the budgeted amount by $902,572, thus lowering the purchase price to $35,849,937. There was an estimated cost based upon the budget which included contingencies. Member Seiden asked what the appraisal amount had been. Mr. Goodsell replied that the appraisal came in around $39,900,000. Member Seiden stated that the lease indicated that the appraised value of the premise was not to exceed the construction price; adding his concern regarding closing costs and that the bond issuance would be greater than the appraised value. Member Goodsell replied that the purchase price of $35,849,937 had been agreed upon and was recorded in all the documents; adding that the purchase price had been verified with the title company earlier that day.

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Member Seiden moved to approve the fourth lease amendment for the Cadence campus. Member Watkins seconded the motion, and the Board voted unanimously to approve.

14. Review and Approval of the Purchase Sale Agreement for the Cadence Campus

Mr. Goodsell reviewed the purchase sale agreement for the Cadence campus as found in the support materials. Member Seiden asked what the estimated closing costs would be. Mr. Goodsell replied that they were around 2% of the borrowed amount. Member Keys asked what the final number would be to go out to market. Mr. Goodsell replied that the current par amount was $42,535,000. Member Keys asked how close the amount had been when compared to other amounts. Member Goodsell replied that it was a fair bid for the current market; adding that part of the bid was made up from project funds. Further discussion ensued regarding the scope of projects that Principal LeNeave would like to have for the Cadence campus.

Member Watkins moved to approve the purchase sale agreement for the Cadence campus. Member Seiden seconded the motion, and the Board voted unanimously to approve.

15. Review and Approval of the Bond Financing Resolution Authorizing the Lease Agreement Related to the Bond Documents for the Cadence Campus

Mr. Goodsell reviewed the lease agreement as found in the support materials and stated that the lease agreement for the bond would be with the Foundation. Member Keys asked how entering into a lease with the Foundation would change the approval process for updates and/or modifications for Cadence. Mr. Goodsell replied that it would be a collaboration between the Foundation and Pinecrest Academy of Nevada. Member Thomas was concerned that the collaboration would be lost with the turnover in board members. Mr. Goodsell replied that the agreement would be a standard lease agreement between the two parties and that there would be rules written into the lease for both parties.

Mr. Jacob Carlton, bond counsel for GilmoreBell, addressed the Board and stated that the lease was structured in a way as to give the school control over what would happen to the facilities. Member Keys asked if there would be any oversight that would transfer from the Board of Directors to the Foundation as part of moving ownership. Mr. Carlton replied in the negative; adding that the school would own the facility at the duration of the lease term.

Member Watkins asked if something were to happen on the premises would there be an indemnity between the school and the Foundation, and Member Seiden asked if the school would name the Foundation as an additional insurer. Mr. Goodsell replied that liability insurance would be held by the school and they would name claim the Foundation as an additional insurer. Mr. Goodsell stated that the situation would be similar to the current lease for Sloan Canyon campus.

Member Watkins moved to approve the bond financing resolution. Member Keys seconded the motion, and the Board voted unanimously to approve.

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16. Public Comments and Discussion

There was no public comment.

17. Adjournment

The meeting was adjourned at 7:44 p.m.

Approved on:

______________________________

_______________________________

Secretary of the Board of Directors


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Supporting Document

Meeting Date: March 24, 2020 Agenda Item: 4 – Approval and Acceptance of the School Safety Facility Improvements Grant Awarded to Pinecrest Academy of Nevada for the 2020/2021 School Year Number of Enclosures: 1

SUBJECT: Approval of Grant Funding X Action Appointments Approval Consent Agenda Information Public Hearing Regular Adoption

Presenter (s): Lead Principal Lisa Satory Recommendation: Proposed wording for motion/action: Move to approve the School Safety Facility Improvements Grant awarded to Pinecrest Academy of Nevada for the 2020/2021 school year. Fiscal Impact: N/A Estimated Length of time for consideration (in minutes): 5-7 minutes Background: Pinecrest Academy of Nevada has been awarded grant funding. As such, the Board will need to accept the funding of the grant. Submitted By: Staff

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Steve Sisolak Governor

Jhone M. Ebert

Superintendent of Public Instruction

Southern Nevada Office 2080 East Flamingo Rd,

Suite 210 Las Vegas, Nevada 89119-0811

(702) 486-6458 Fax: (702) 486-6450

STATE OF NEVADA DEPARTMENT OF EDUCATION

700 E. Fifth Street │ Carson City, Nevada 89701-5096 Phone: (775) 687-9200 │www.doe.nv.gov │ Fax: (775) 687-9101

February 28, 2020 Dear Pinecrest Academy of NV,

Congratulations! You have been awarded funding from the School Safety Facility Improvements - Round Two.

The amount of your total subaward is shown on Page 2 of this Award and Guidance document. The subaward amount shown reflects the total of Round One and Round Two funding for School Safety Facility Improvements approved for your school district/charter school. Due to the nature of this legislatively approved funding stream, which allows the Nevada Department of Education (NDE) to utilize funds from SFY20 during SFY21, but not past 6/30/2021, NDE will be combining awards for both fiscal years and both rounds of applications into one budget. Please submit a revised budget, signed by your authorized representative, for the total amount awarded to your organization to Charles Russo at [email protected] and copied to Jennah Fiedler [email protected] by 03/15/2020.

Please read through the attached guidance regarding the administration of the School

Safety funding. In order to avoid reverting funds that will not be used by 6/30/2021, districts and charters will be reviewed regularly to have under-utilized funds de-obligated and awarded to other districts or charters based on their need and application review scoring.

Once again, congratulations on your School Safety award. We are grateful to Governor Sisolak and our State Legislators for their support of these vital efforts and the positive impact these funds will have in schools across the state. Please let us know if we can support the important work you do each day as you serve our students and educators. Christy McGill, Director Dr. Charles Russo Office for a Safe and Respectful Coordinator – School Safety Learning Environment Office for a Safe and Respectful

Learning Environment

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ROUND TWO – SCHOOL SAFETY FACILITY IMPROVEMENTS - GUIDANCE FOR FY 20 and FY 21

Round One - School Safety Facility Improvements

(Combined for FY20 & FY21)

Round Two - School Safety Facility Improvements

(Combined for FY20 & FY21)

Combined Awards - School Safety Facility

Improvements (Combined for FY20 & FY21)

$- $166,451.76 $166,451.76

1. Complete, sign, and submit via email a revised budget summary and

narrative as soon as possible:

Please prepare and submit a revised budget summary and narrative for the total amount highlighted. Additional information regarding which expenses were approved and which were not during Round 2 will be provided to all awarded LEA’s.

If you have any questions regarding revisions to your budget summary and narrative, please

do not hesitate to contact us. Once the revised budget summary and narrative has been verified you will receive your initial subaward.

GUIDANCE FOR THE USE OF THE NEVADA DEPARTMENT OF EDUCATION

SCHOOL SAFETY GRANT FUNDS

I. General Provisions A. Duration of Subgrants

These awards from the School Safety account for School Safety Facility Improvements are

for both Fiscal Year 20 and Fiscal Year 21. New awardees funded during Round 2 will have their awards issued to begin 03/02/2020 and end 06/30/2021. Organizations who received School Safety Facility Improvement subgrants in Round 1, will have those awards revised to add the new funds and extend the end date to 06/30/2021. Any funds not fully expended by the subgrantee by June 30, 2021 will revert back to the State. Please notify our office as early as possible if you encounter challenges in spending all of your awarded funds by the end date.

B. Participation, Evaluation, and Reporting

Participation

A participation rate of 75% by all eligible survey takers within each school (all students in grades 5 through 12 except those students which are eligible for Nevada Alternative Assessments, or NAA) on the Nevada School Climate/Social Emotional Learning Survey (NV-SCSEL) or the approved district survey for Washoe and Clark counties is required in order to

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maintain eligibility for School Safety grant funding. The same minimum participation rate requirement must be met on the applicable school

climate survey which is administered in the 19-20 school year in order for each participating school to receive continued funding for FY 21.

C. Compliance with Federal and State Statutes

As identified in the School Safety grant “Assurances,” schools and districts accept School Safety grant funding in accordance with applicable Federal and State statutes, regulations, programs, plans, and applications, and administer the programs in compliance with all provision of such statutes, regulations, applications, policies and amendments thereto, including but not limited to the drafting of job descriptions, job postings, recruitment efforts, public outreach, advocacy, collaborations and partnerships.

In accordance with the Family Educational Rights and Privacy Act (FERPA) as well as the Health Insurance Portability and Accountability Act (HIPAA), all email communication by School Safety funded positions must include a statement of confidentiality. If the district or charter does not have a prescribed statement of confidentiality the grant funded professionals may use the approved NDE statement of confidentiality:

CONFIDENTIALITY - This message and accompanying documents are covered by the electronic communications Privacy Act, 18 U.S.C. §§ 2510-2521, may be covered by the Family Educational Rights and Privacy Act (FERPA) 20 U.S.C. § 122g; 34 CFR Part 99 and may contain confidential information or Protected Information intended for the specified individual(s) only. If you are not the intended recipient or an agent responsible for delivering it to the intended recipient, you are hereby notified that you have received this document in error and that any review, dissemination, copying, or the taking of any action based on the contents of this information is strictly prohibited. Violations may result in administrative, civil, or criminal penalties. If you have received this communication in error, please notify sender immediately by e-mail, and delete the message. The Nevada Department of Education will not accept any liability in respect of such communication that violates our e-mail policy.

D. Use of Funds and Unauthorized Activities/Expenses Please see the sections below for more information regarding acceptable uses of funds as

well as unauthorized activities and expenses for each program within the School Safety account. School Safety Facility Improvements Goal

This appropriation provides for a one-time allocation to support capital improvements based on a school facility safety audit which has been conducted within the previous 4 years and by an approved vendor, contractor, or qualified district/charter employee who meets the qualifications to be a School Safety Specialist, as outlined in Section 7.5 of Senate Bill 89. Approved capital improvement projects must be identified in the school safety audit.

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II. Operational Processes G. Reminder Regarding Deadlines for FFR’s and RFF’s

Requests for Funds (RFF) must be submitted no later than the 15th of each month for the prior month’s expenditures. We hope you will make this deadline a priority so that we can more accurately reflect the amounts that have/will be drawn from each program’s budget in a timely manner.

All LEA’s that are awarded School Safety for School Safety Facility Improvements

Round 2 must submit their Final Financial Report (FFR) as soon as possible and no later than August 1, 2021.

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Supporting Document

Meeting Date: March 24, 2020 Agenda Item: 5 – Review and Discussion of Current Year Financial Performance Number of Enclosures: 1

SUBJECT: Current Year Financial Performance Action

Appointments Approval

Consent Agenda X Information

Public Hearing Regular Adoption

Presenter (s): Melissa Ventura Recommendation:

Proposed wording for motion/action:

Fiscal Impact: N/A

Estimated Length of time for consideration (in minutes): 5-10 minutes Background: A review of the financial summary, balance sheet, and profit and loss statements.

Submitted By: Staff

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Pinecrest AcademyFinancial Summary

Financials prepared by :Melissa Ventura

[email protected]

P/L as of 02/29/2020

Budgeted P/L as of 02/29/2020

Variance

Pinecrest Horizon 139,870$ (78,198)$ 218,068$

Pinecrest St. Rose 417,048$ 166,320$ 250,729$

Pinecrest Inspirada 578,871$ 270,231$ 308,640$

Pinecrest Cadence 172,661$ (63,473)$ 236,134$

Pinecrest Executive Director (282,399)$ -$ (282,399)$

Pinecrest Sloan Canyon (192,219)$ 24,097$ (216,316)$

Pinecrest - All Campuses 833,833$ 318,977$ 514,856$

Misc Revenue

SPED Personnel Costs (PERS/Health Benefits)Training & Development/TravelCopierFacilities MaintenanceUtilities

Instructional SuppliesAdvertising/MarketingPrinting and BindingInterest ExpenseFacilities OperationsOther (3,725)$

514,856$ Total

DSA 600,193$

Under Budget

Financial News, Notes, and Updates

Pinecrest Academy Surplus Breakdown

Category Amount+ Number = Surplus/ Under Budget - Number = Over Budget

Regular Personnel Costs

Over Budget

43,017$ 121,107$

118,467$

(72,302)$

(794,393)$ (3,589)$

105,452$

33,549$

24,276$ 349,804$

(3,520)$ (3,479)$

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Reasons

Regular Personnel CostsSalaries over and PERS Under due to 50/50 designation; Health Benefits under making up the difference;

SPED Personnel CostsSPED Salaries under by $146K; PERS under by $113K; Health Benefits under by $60K;

Training & Development/Travel Spring Conferences - many on hold or cancelled at the moment

CopierEach campus continues to be slightly under; billing slightly delayed;

Facilities Maintenance Repairs and Maintenance under by $51K;

UtilitiesSloan Canyon billing delayed by transfer from NGC; others will increase in Spring/Summer;

Instructional Supplies IT Supplies $36K; Dual Enrollment $34K;

Advertising/Marketing Budgeted over 12 months, will continue to even out

Vinyls/cutouts

Interest Expense Sloan Canyon Budget

Facilities Operations Site Improvements - Sloan Canyon: Redrock Cabling/Signage

Printing & Binding

Operating Under Budget

Pinecrest Academy through 02/2020

Operating Over Budget

Variance Information

Amount

24,276$

(72,302)$

(3,520)$

(3,479)$

(794,393)$

(3,589)$

341,521$

33,549$

118,467$

43,017$

121,107$

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YTD Comparative Income Statement

BudgetActualVariance

1Database: Page:Date:Time:

Thru:

Year-To-Date

ACADEMICANV3/18/20206:34 PMACADEMICANV

Accrual

PANNV


PROJ:

Report includes an open period. Entries are not final.

YTD 19-20

Feb 2020 Feb 2020

INCOME

MISC REVENUE 105,451.72 0.00 105,451.72 0.00%DSA REVENUE 28,868,013.39 28,267,820.72 600,192.67 2.12%SPED DISCRETIONARY UNIT 981,220.00 981,220.00 0.00 0.00%SPED PART B FUNDING 286,466.64 286,466.64 0.00 0.00%

30,241,151.75 29,535,507.36 705,644.39 2.39%TOTAL INCOME

EXPENSES

SALARIESSALARIES TEACHERS 7,423,519.49 7,555,469.20 131,949.71 1.75%SALARIES OF LONG TERM SUBS 1,288,269.91 1,139,733.20 (148,536.71) -13.03%CONTRACTED SUBSTITUTE SERVICE 261,981.53 230,400.00 (31,581.53) -13.71%SALARIES OF SUPPORT STAFF 821,234.06 423,626.72 (397,607.34) -93.86%SALARIES OF GENERAL ADMIN 877,476.82 688,083.36 (189,393.46) -27.52%SALARIES OF LICENSED ADMIN 1,398,736.58 1,046,448.72 (352,287.86) -33.67%SALARIES OF CAMPUS MONITORS 170,291.04 229,653.36 59,362.32 25.85%

12,241,509.43 11,313,414.56 (928,094.87) -8.20%TOTAL SALARIES

PERSPERS TEACHERS 1,640,609.93 2,284,894.64 644,284.71 28.20%PERS LONG TERM SUBS 254,205.81 335,429.20 81,223.39 24.21%PERS SUPPORT STAFF 150,392.03 124,816.56 (25,575.47) -20.49%PERS GENERAL ADMIN 195,432.69 184,813.20 (10,619.49) -5.75%PERS LICENSED ADMIN 353,357.42 325,612.08 (27,745.34) -8.52%PERS CAMPUS MONITORS 31,095.68 67,539.76 36,444.08 53.96%

2,625,093.56 3,323,105.44 698,011.88 21.00%TOTAL PERS

14,866,602.99 14,636,520.00 (230,082.99) -1.57%TOTAL SALARIES AND PERS

BONUSES

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Thru:

Year-To-Date


Accrual

PANNV


PROJ:


YTD 19-20

Feb 2020 Feb 2020

BONUSES TEACHERS 180,210.87 271,513.92 91,303.05 33.63%BONUSES LONG TERM SUBS 30,110.08 38,600.00 8,489.92 21.99%BONUSES SPED TEACHERS 11,141.96 19,500.00 8,358.04 42.86%BONUSES SUPPORT STAFF SPED 2,786.61 3,850.00 1,063.39 27.62%BONUSES SUPPORT STAFF 15,109.34 20,000.00 4,890.66 24.45%BONUSES GENERAL ADMIN 18,002.20 28,500.00 10,497.80 36.83%BONUSES LICENSED ADMIN 50,375.11 37,500.00 (12,875.11) -34.33%BONUSES CAMPUS MONITORS 2,061.76 1,750.00 (311.76) -17.81%

309,797.93 421,213.92 111,415.99 26.45%TOTAL BONUSES

BENEFITS

1,730,304.26 1,883,112.00 152,807.74 8.11%TOTAL BENEFITS

TUITION REIMBURSEMENTTUITION REIMBURSEMENT TEACHERS 23,715.00 16,666.80 (7,048.20) -42.29%TUITION REIMBURSEMENT SPED TEACHERS 450.00 0.00 (450.00) 0.00%TUITION REIMBURSEMENT LICENSED ADMIN 2,367.00 0.00 (2,367.00) 0.00%

26,532.00 16,666.80 (9,865.20) -59.19%TOTAL TUITION REIMBURSEMENT

16,933,237.18 16,957,512.72 24,275.54 0.14%REGULAR PERSONNEL COSTS

SPECIAL EDUCATIONSPED TEACHER SALARIES 690,696.07 880,916.64 190,220.57 21.59%SALARIES OF SUPPORT STAFF SPED 154,931.22 111,278.64 (43,652.58) -39.23%FICA SPED TEACHERS 18.42 0.00 (18.42) 0.00%FICA SUPPORT STAFF SPED 125.14 0.00 (125.14) 0.00%PERS SPED TEACHERS 158,486.93 260,828.88 102,341.95 39.24%PERS SUPPORT STAFF SPED 28,431.03 39,654.80 11,223.77 28.30%MEDICARE SPED TEACHERS 10,364.72 14,594.00 4,229.28 28.98%MEDICARE SUPPORT STAFF SPED 2,248.75 1,955.68 (293.07) -14.99%TUITION REIMBURSEMENT SPED TEACHERS 450.00 0.00 (450.00) 0.00%UNEMPLOYMENT SPED TEACHERS 15,865.01 0.00 (15,865.01) 0.00%SUI SPED 0.00 32,207.44 32,207.44 100.00%

19




Thru:

Year-To-Date


Accrual

PANNV


PROJ:


YTD 19-20

Feb 2020 Feb 2020

FUTA SPED 0.00 6,039.04 6,039.04 100.00%UNEMPLOYMENT SUPPORT STAFF SPED 4,378.43 0.00 (4,378.43) 0.00%WORKERS COMP SPED TEACHERS 0.00 8,051.84 8,051.84 100.00%WORKERS COMP SUPPORT STAFF SPED 0.00 1,079.12 1,079.12 100.00%HEALTH BENEFITS SPED TEACHERS 61,318.12 111,216.40 49,898.28 44.87%HEALTH BENEFITS SUPPORT STAFF SPED 5,605.08 14,904.16 9,299.08 62.39%SPED CONTRACTED SERVICES 586,884.06 552,166.64 (34,717.42) -6.29%SPED SUPPLIES 8,509.93 38,080.00 29,570.07 77.65%SPED ASSESSMENT AND TESTING MATERIALS 9,745.77 0.00 (9,745.77) 0.00%

1,738,058.68 2,072,973.28 334,914.60 16.16%TOTAL SPECIAL EDUCATION

FOOD SERVICESFOOD SERVICES FEDERAL PROGRAM EXPENSE 8,235.05 3,333.20 (4,901.85) -147.06%FOOD SERVICES PRIVATE PROGRAM EXPENSE 501.16 0.00 (501.16) 0.00%

8,736.21 3,333.20 (5,403.01) -162.10%TOTAL FOOD SERVICES

INSTRUCTIONAL SUPPLIESGENERAL CLASSROOM SUPPLIES 82,300.46 81,817.60 (482.86) -0.59%COPIER SUPPLIES 17,013.11 27,272.56 10,259.45 37.62%ASSESSMENT AND TESTING MATERIALS 5,628.25 13,636.24 8,007.99 58.73%INSTRUCTIONAL - FURNITURE AND EQUIPMENT PURCHASE13,770.34 0.00 (13,770.34) 0.00%CONSUMABLES - TEXTBOOKS 243,792.89 288,145.00 44,352.11 15.39%CONSUMABLES - SOFTWARE 96,767.53 106,500.00 9,732.47 9.14%CONSUMABLES - COMPUTERS 9,012.70 9,500.00 487.30 5.13%CONSUMABLES - SUPPLIES 20,117.17 21,500.00 1,382.83 6.43%CONSUMABLES - FURNITURE / EQUIPMENT 32,255.27 34,190.04 1,934.77 5.66%TEXTBOOKS / CURRICULUM 15,477.90 0.00 (15,477.90) 0.00%SOFTWARE 26,211.22 0.00 (26,211.22) 0.00%COMPUTER PURCHASES 9,681.67 0.00 (9,681.67) 0.00%IT SUPPLIES 36,008.04 0.00 (36,008.04) 0.00%DUAL ENROLLMENT TEXTBOOKS/FEES 87,446.25 53,333.36 (34,112.89) -63.96%POSTAGE 1,553.12 3,933.44 2,380.32 60.51%

20




Thru:

Year-To-Date


Accrual

PANNV


PROJ:


YTD 19-20

Feb 2020 Feb 2020

OFFICE SUPPLIES 51,729.78 52,138.64 408.86 0.78%NURSING SUPPLIES 12,236.12 13,636.24 1,400.12 10.27%GEN. ADMIN - FURNITURE AND EQUIPMENT PURCHASE 16,903.33 0.00 (16,903.33) 0.00%

777,905.15 705,603.12 (72,302.03) -10.25%TOTAL INSTRUCTIONAL SUPPLIES

TRAINING & DEVELOPMENT / TRAVEL

AFFILIATION FEE - TRAINING 106,501.13 144,222.72 37,721.59 26.16%TRAINING & DEVELOPMENT 5,610.00 0.00 (5,610.00) 0.00%TRAVEL TEACHERS 3,766.58 0.00 (3,766.58) 0.00%TRAVEL LICENSED ADMIN 2,796.24 7,999.92 5,203.68 65.05%

118,673.95 152,222.64 33,548.69 22.04%TOTAL TRAINING & DEVELOPMENT / TRAVEL

CONTRACTED SERVICESPROFESSIONAL EDUCATIONAL SERVICES 5,512.50 0.00 (5,512.50) 0.00%CONTRACTED EDUCATIONAL SERVICES - DATA ANALYST 4,063.42 6,306.56 2,243.14 35.57%COPIER FEES MONTHLY 98,198.85 216,666.64 118,467.79 54.68%COPIER FEES OVERAGE 1,887.61 0.00 (1,887.61) 0.00%PAYROLL SERVICE FEES 53,000.00 72,344.72 19,344.72 26.74%IT SERVICES MONTHLY 181,214.12 168,448.00 (12,766.12) -7.58%IT SET UP FEES 1,931.36 33,333.36 31,402.00 94.21%INFINITE CAMPUS 0.00 6,666.80 6,666.80 100.00%AUDIT AND TAX SERVICES 46,736.00 30,000.00 (16,736.00) -55.79%LEGAL FEES 13,397.75 19,333.36 5,935.61 30.70%PROFESSIONAL FEES 15,974.07 0.00 (15,974.07) 0.00%MANAGEMENT FEES 1,792,353.42 1,804,800.00 12,446.58 0.69%AFFILIATION FEE - INC. 144,222.72 144,222.72 0.00 0.00%STATE ADMINISTRATIVE FEES 379,108.56 360,680.00 (18,428.56) -5.11%

2,737,600.38 2,862,802.16 125,201.78 4.37%TOTAL CONTRACTED SERVICES

OTHER EXPENSESBACKGROUND/DRUG TEST 3,894.00 3,333.20 (560.80) -16.82%ADVERTISING/MARKETING 11,853.86 8,333.20 (3,520.66) -42.25%PRINTING AND BINDING EXPENSES 3,479.73 0.00 (3,479.73) 0.00%WEB SITE EXPENDITURES 14,519.51 13,333.20 (1,186.31) -8.90%

21




Thru:

Year-To-Date


Accrual

PANNV


PROJ:


YTD 19-20

Feb 2020 Feb 2020

DUES AND FEES 35,346.58 33,333.20 (2,013.38) -6.04%INTEREST EXPENSE 3,202,624.16 2,407,684.56 (794,939.60) -33.02%BANK FEES (4,827.58) 0.00 4,827.58 0.00%LATE FEES 978.22 0.00 (978.22) 0.00%ATHLETICS 23,575.53 30,000.00 6,424.47 21.41%GRADUATION 2,800.00 6,666.64 3,866.64 58.00%

3,294,244.01 2,502,684.00 (791,560.01) -31.63%TOTAL OTHER EXPENSES

FACILITY MAINTENANCEIT REPAIRS AND MAINTENANCE 7,592.16 0.00 (7,592.16) 0.00%JANITORIAL MONTHLY FEES 310,280.64 349,499.36 39,218.72 11.22%JANITORIAL ADDITIONAL SERVICES 20,896.94 0.00 (20,896.94) 0.00%REPAIRS AND MAINTENANCE 110,865.92 162,333.36 51,467.44 31.70%AC REPAIRS AND MAINTENANCE 65,429.88 55,219.92 (10,209.96) -18.49%LAWN CARE 33,163.00 50,866.72 17,703.72 34.80%SUMMER MAINTENANCE 18,480.20 0.00 (18,480.20) 0.00%CUSTODIAL SUPPLIES 88,406.36 80,213.36 (8,193.00) -10.21%

655,115.10 698,132.72 43,017.62 6.16%TOTAL FACILITY MAINTENANCE

FACILITIES OPERATIONSPROPERTY INSURANCE 161,910.73 141,999.92 (19,910.81) -14.02%LIABILITY INSURANCE 0.00 29,333.28 29,333.28 100.00%RENT/LEASE PAYMENTS 1,518,202.68 1,516,600.00 (1,602.68) -0.11%EQUIPMENT RENTALS 880.30 0.00 (880.30) 0.00%SITE IMPROVEMENTS 10,528.24 0.00 (10,528.24) 0.00%

1,691,521.95 1,687,933.20 (3,588.75) -0.21%TOTAL FACILITIES OPERATIONS

UTILITIES AND SERVICESWATER 53,076.11 56,533.28 3,457.17 6.12%SEWER 13,401.81 56,533.28 43,131.47 76.29%GARBAGE/DISPOSAL/TRASH 68,790.35 113,066.72 44,276.37 39.16%ALARM SERVICES 11,622.90 19,166.80 7,543.90 39.36%FIRE SERVICES 14,020.96 19,166.80 5,145.84 26.85%TELEPHONE 56,579.65 47,500.08 (9,079.57) -19.11%

22




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Year-To-Date


Accrual

PANNV


PROJ:


YTD 19-20

Feb 2020 Feb 2020

INTERNET 10,858.47 47,500.08 36,641.61 77.14%NATURAL GAS 3,989.71 0.00 (3,989.71) 0.00%ELECTRICITY 345,219.93 339,200.00 (6,019.93) -1.77%

577,559.89 698,667.04 121,107.15 17.33%TOTAL UTILITIES AND SERVICES

ADJUSTING ENTRIESDEPRECIATION EXPENSE 874,666.72 874,666.72 0.00 0.00%

874,666.72 874,666.72 0.00TOTAL ADJUSTING ENTRIES

29,407,319.22 29,216,530.80 (190,788.42) -0.65%TOTAL EXPENSES

833,832.53 318,976.56 514,855.97 161.41%NET INCOME

23




Thru:

Year-To-Date


Accrual

002

Pinecrest Academy of Nevada Horizon Campus

ENTITY:


YTD 19-20

Feb 2020 Feb 2020

INCOME


3,927,509.61 3,864,148.64 63,360.97 1.64%TOTAL INCOME

EXPENSES

SALARIESSALARIES TEACHERS 890,938.42 904,616.64 13,678.22 1.51%SALARIES OF LONG TERM SUBS 281,025.00 281,066.64 41.64 0.01%CONTRACTED SUBSTITUTE SERVICE 32,792.31 29,600.00 (3,192.31) -10.78%SALARIES OF SUPPORT STAFF 102,815.82 40,000.00 (62,815.82) -157.04%SALARIES OF GENERAL ADMIN 122,133.48 112,569.36 (9,564.12) -8.50%SALARIES OF LICENSED ADMIN 119,333.44 144,219.36 24,885.92 17.26%SALARIES OF CAMPUS MONITORS 25,984.84 27,733.36 1,748.52 6.30%

1,575,023.31 1,539,805.36 (35,217.95) -2.29%TOTAL SALARIES

PERSPERS TEACHERS 215,472.87 265,528.56 50,055.69 18.85%PERS LONG TERM SUBS 64,536.06 84,261.28 19,725.22 23.41%PERS SUPPORT STAFF 19,417.84 11,800.00 (7,617.84) -64.56%PERS GENERAL ADMIN 31,819.08 33,207.92 1,388.84 4.18%PERS LICENSED ADMIN 34,814.34 42,544.72 7,730.38 18.17%PERS CAMPUS MONITORS 6,296.16 8,181.36 1,885.20 23.04%

372,356.35 445,523.84 73,167.49 16.42%TOTAL PERS

1,947,379.66 1,985,329.20 37,949.54 1.91%TOTAL SALARIES AND PERS

BONUSES

24




Thru:

Year-To-Date


Accrual

002


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

BONUSES TEACHERS 20,477.80 37,650.00 17,172.20 45.61%BONUSES LONG TERM SUBS 5,971.34 7,000.00 1,028.66 14.70%BONUSES SPED TEACHERS 2,380.52 2,500.00 119.48 4.78%BONUSES SUPPORT STAFF SPED 326.10 350.00 23.90 6.83%BONUSES SUPPORT STAFF 1,456.60 1,500.00 43.40 2.89%BONUSES GENERAL ADMIN 4,990.80 5,000.00 9.20 0.18%BONUSES LICENSED ADMIN 4,583.87 5,000.00 416.13 8.32%BONUSES CAMPUS MONITORS 152.20 250.00 97.80 39.12%

40,339.23 59,250.00 18,910.77 31.92%TOTAL BONUSES

BENEFITS

234,007.87 245,373.68 11,365.81 4.63%TOTAL BENEFITS

TUITION REIMBURSEMENTTUITION REIMBURSEMENT TEACHERS 0.00 3,333.36 3,333.36 100.00%

0.00 3,333.36 3,333.36 100.00%TOTAL TUITION REIMBURSEMENT


SPECIAL EDUCATIONSPED TEACHER SALARIES 108,583.55 140,766.64 32,183.09 22.86%SALARIES OF SUPPORT STAFF SPED 21,244.57 9,920.00 (11,324.57) -114.16%PERS SPED TEACHERS 21,651.68 41,526.16 19,874.48 47.86%PERS SUPPORT STAFF SPED 4,560.06 2,926.40 (1,633.66) -55.82%MEDICARE SPED TEACHERS 1,584.41 2,041.12 456.71 22.38%MEDICARE SUPPORT STAFF SPED 289.02 143.84 (145.18) -100.93%UNEMPLOYMENT SPED TEACHERS 2,113.31 0.00 (2,113.31) 0.00%SUI SPED 0.00 4,504.56 4,504.56 100.00%FUTA SPED 0.00 844.64 844.64 100.00%UNEMPLOYMENT SUPPORT STAFF SPED 647.12 0.00 (647.12) 0.00%WORKERS COMP SPED TEACHERS 0.00 1,126.16 1,126.16 100.00%WORKERS COMP SUPPORT STAFF SPED 0.00 79.36 79.36 100.00%HEALTH BENEFITS SPED TEACHERS 5,595.10 15,554.72 9,959.62 64.03%

25




Thru:

Year-To-Date


Accrual

002


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

HEALTH BENEFITS SUPPORT STAFF SPED 43.86 1,096.16 1,052.30 96.00%SPED CONTRACTED SERVICES 175,219.85 103,733.36 (71,486.49) -68.91%SPED SUPPLIES 630.91 5,680.00 5,049.09 88.89%SPED ASSESSMENT AND TESTING MATERIALS 3,445.10 0.00 (3,445.10) 0.00%

345,608.54 329,943.12 (15,665.42) -4.75%TOTAL SPECIAL EDUCATION

FOOD SERVICESFOOD SERVICES FEDERAL PROGRAM EXPENSE 76.45 666.64 590.19 88.53%

76.45 666.64 590.19 88.53%TOTAL FOOD SERVICES

INSTRUCTIONAL SUPPLIESGENERAL CLASSROOM SUPPLIES 7,472.07 10,580.80 3,108.73 29.38%COPIER SUPPLIES 294.00 3,526.96 3,232.96 91.66%ASSESSMENT AND TESTING MATERIALS 113.25 1,763.44 1,650.19 93.58%CONSUMABLES - TEXTBOOKS 5,740.03 21,000.00 15,259.97 72.67%CONSUMABLES - SOFTWARE 36,951.70 40,000.00 3,048.30 7.62%CONSUMABLES - COMPUTERS 525.00 1,000.00 475.00 47.50%CONSUMABLES - SUPPLIES 12,127.67 12,500.00 372.33 2.98%CONSUMABLES - FURNITURE / EQUIPMENT 1,667.85 1,690.04 22.19 1.31%TEXTBOOKS / CURRICULUM 8,230.13 0.00 (8,230.13) 0.00%SOFTWARE 5,634.81 0.00 (5,634.81) 0.00%COMPUTER PURCHASES 793.98 0.00 (793.98) 0.00%IT SUPPLIES 812.64 0.00 (812.64) 0.00%POSTAGE 649.48 600.00 (49.48) -8.25%OFFICE SUPPLIES 11,944.26 6,742.64 (5,201.62) -77.15%NURSING SUPPLIES 519.48 1,763.44 1,243.96 70.54%GEN. ADMIN - FURNITURE AND EQUIPMENT PURCHASE 729.97 0.00 (729.97) 0.00%

94,206.32 101,167.32 6,961.00 6.88%TOTAL INSTRUCTIONAL SUPPLIES


AFFILIATION FEE - TRAINING 15,037.98 18,651.36 3,613.38 19.37%TRAINING & DEVELOPMENT 610.00 0.00 (610.00) 0.00%

26




Thru:

Year-To-Date


Accrual

002


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

TRAVEL TEACHERS 1,094.43 0.00 (1,094.43) 0.00%TRAVEL LICENSED ADMIN 0.00 1,333.36 1,333.36 100.00%


CONTRACTED SERVICESCONTRACTED EDUCATIONAL SERVICES - DATA ANALYST 0.00 696.64 696.64 100.00%COPIER FEES MONTHLY 14,445.62 35,000.00 20,554.38 58.73%COPIER FEES OVERAGE 1,520.85 0.00 (1,520.85) 0.00%PAYROLL SERVICE FEES 6,840.00 10,133.36 3,293.36 32.50%IT SERVICES MONTHLY 24,236.60 21,784.00 (2,452.60) -11.26%IT SET UP FEES 0.00 3,333.36 3,333.36 100.00%INFINITE CAMPUS 0.00 1,333.36 1,333.36 100.00%AUDIT AND TAX SERVICES 7,358.48 6,000.00 (1,358.48) -22.64%LEGAL FEES 147.00 3,333.36 3,186.36 95.59%PROFESSIONAL FEES 1,500.00 0.00 (1,500.00) 0.00%MANAGEMENT FEES 233,055.75 233,400.00 344.25 0.15%AFFILIATION FEE - INC. 18,651.36 18,651.36 0.00 0.00%STATE ADMINISTRATIVE FEES 48,619.96 46,628.00 (1,991.96) -4.27%

356,375.62 380,293.44 23,917.82 6.29%TOTAL CONTRACTED SERVICES

OTHER EXPENSESBACKGROUND/DRUG TEST 767.00 666.64 (100.36) -15.05%ADVERTISING/MARKETING 4,103.46 1,666.64 (2,436.82) -146.21%PRINTING AND BINDING EXPENSES 702.00 0.00 (702.00) 0.00%WEB SITE EXPENDITURES 0.00 2,666.64 2,666.64 100.00%DUES AND FEES 5,880.47 6,666.64 786.17 11.79%INTEREST EXPENSE 459,788.11 547,305.28 87,517.17 15.99%BANK FEES (130.65) 0.00 130.65 0.00%LATE FEES 328.14 0.00 (328.14) 0.00%

471,438.53 558,971.84 87,533.31 15.66%TOTAL OTHER EXPENSES

FACILITY MAINTENANCEIT REPAIRS AND MAINTENANCE 480.51 0.00 (480.51) 0.00%JANITORIAL MONTHLY FEES 37,855.84 40,164.00 2,308.16 5.75%JANITORIAL ADDITIONAL SERVICES 275.00 0.00 (275.00) 0.00%

27




Thru:

Year-To-Date


Accrual

002


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

REPAIRS AND MAINTENANCE 22,925.64 20,000.00 (2,925.64) -14.63%AC REPAIRS AND MAINTENANCE 14,053.59 5,962.64 (8,090.95) -135.69%LAWN CARE 5,456.00 8,333.36 2,877.36 34.53%SUMMER MAINTENANCE 1,921.49 0.00 (1,921.49) 0.00%CUSTODIAL SUPPLIES 10,941.15 10,373.36 (567.79) -5.47%

93,909.22 84,833.36 (9,075.86) -10.70%TOTAL FACILITY MAINTENANCE

FACILITIES OPERATIONSPROPERTY INSURANCE 21,623.91 22,000.00 376.09 1.71%RENT/LEASE PAYMENTS 21,466.68 19,866.64 (1,600.04) -8.05%EQUIPMENT RENTALS 880.30 0.00 (880.30) 0.00%

43,970.89 41,866.64 (2,104.25) -5.03%TOTAL FACILITIES OPERATIONS

UTILITIES AND SERVICESWATER 11,655.97 8,200.00 (3,455.97) -42.15%SEWER 490.28 8,200.00 7,709.72 94.02%GARBAGE/DISPOSAL/TRASH 8,881.20 16,400.00 7,518.80 45.85%ALARM SERVICES 2,665.00 2,833.36 168.36 5.94%FIRE SERVICES 4,350.71 2,833.36 (1,517.35) -53.55%TELEPHONE 21,027.99 7,500.00 (13,527.99) -180.37%INTERNET 8,076.64 7,500.00 (576.64) -7.69%NATURAL GAS 3,989.71 0.00 (3,989.71) 0.00%ELECTRICITY 53,780.62 49,200.00 (4,580.62) -9.31%

114,918.12 102,666.72 (12,251.40) -11.93%TOTAL UTILITIES AND SERVICES



3,787,639.50 3,942,346.68 154,707.18 3.92%TOTAL EXPENSES

139,870.11 (78,198.04) 218,068.15 278.87%NET INCOME

28




Thru:

Year-To-Date


Accrual

008

Pinecrest Academy of Nevada St. Rose Campus

ENTITY:


YTD 19-20

Feb 2020 Feb 2020

INCOME

MISC REVENUE 23,642.71 0.00 23,642.71 0.00%DSA REVENUE 4,718,577.22 4,661,183.36 57,393.86 1.23%SPED DISCRETIONARY UNIT 188,873.33 188,873.36 (0.03) 0.00%SPED PART B FUNDING 51,933.33 51,933.36 (0.03) 0.00%

4,983,026.59 4,901,990.08 81,036.51 1.65%TOTAL INCOME

EXPENSES

SALARIESSALARIES TEACHERS 1,101,236.63 1,180,098.00 78,861.37 6.68%SALARIES OF LONG TERM SUBS 190,978.65 214,400.00 23,421.35 10.92%CONTRACTED SUBSTITUTE SERVICE 65,383.14 37,300.00 (28,083.14) -75.29%SALARIES OF SUPPORT STAFF 193,089.03 66,693.36 (126,395.67) -189.52%SALARIES OF GENERAL ADMIN 184,848.86 165,960.00 (18,888.86) -11.38%SALARIES OF LICENSED ADMIN 147,336.49 133,686.00 (13,650.49) -10.21%SALARIES OF CAMPUS MONITORS 12,011.38 37,120.00 25,108.62 67.64%

1,894,884.18 1,835,257.36 (59,626.82) -3.25%TOTAL SALARIES

PERSPERS TEACHERS 243,259.60 340,462.00 97,202.40 28.55%PERS LONG TERM SUBS 40,469.71 70,914.64 30,444.93 42.93%PERS SUPPORT STAFF 41,730.37 19,674.56 (22,055.81) -112.10%PERS GENERAL ADMIN 44,685.02 31,258.40 (13,426.62) -42.95%PERS LICENSED ADMIN 38,636.02 57,137.36 18,501.34 32.38%PERS CAMPUS MONITORS 2,281.09 10,950.40 8,669.31 79.17%

411,061.81 530,397.36 119,335.55 22.50%TOTAL PERS


BONUSES

29




Thru:

Year-To-Date


Accrual

008


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

BONUSES TEACHERS 41,250.00 46,462.96 5,212.96 11.22%BONUSES LONG TERM SUBS 8,750.00 10,000.00 1,250.00 12.50%BONUSES SUPPORT STAFF SPED 250.00 1,000.00 750.00 75.00%BONUSES SUPPORT STAFF 3,750.00 5,000.00 1,250.00 25.00%BONUSES GENERAL ADMIN 750.00 1,000.00 250.00 25.00%BONUSES LICENSED ADMIN 7,500.00 7,500.00 0.00 0.00%

62,250.00 70,962.96 8,712.96 12.28%TOTAL BONUSES

BENEFITS

269,679.01 295,134.88 25,455.87 8.63%TOTAL BENEFITS

TUITION REIMBURSEMENTTUITION REIMBURSEMENT TEACHERS 11,715.00 3,333.36 (8,381.64) -251.45%



SPECIAL EDUCATIONSPED TEACHER SALARIES 87,212.52 151,433.36 64,220.84 42.41%SALARIES OF SUPPORT STAFF SPED 25,539.81 24,000.00 (1,539.81) -6.42%PERS SPED TEACHERS 20,390.49 44,672.80 24,282.31 54.36%PERS SUPPORT STAFF SPED 4,884.85 7,080.00 2,195.15 31.00%MEDICARE SPED TEACHERS 1,108.95 2,195.76 1,086.81 49.50%MEDICARE SUPPORT STAFF SPED 437.21 348.00 (89.21) -25.64%UNEMPLOYMENT SPED TEACHERS 1,866.75 0.00 (1,866.75) 0.00%SUI SPED 0.00 4,845.84 4,845.84 100.00%FUTA SPED 0.00 908.64 908.64 100.00%UNEMPLOYMENT SUPPORT STAFF SPED 773.70 0.00 (773.70) 0.00%WORKERS COMP SPED TEACHERS 0.00 1,211.44 1,211.44 100.00%WORKERS COMP SUPPORT STAFF SPED 0.00 192.00 192.00 100.00%HEALTH BENEFITS SPED TEACHERS 14,269.21 16,733.36 2,464.15 14.73%HEALTH BENEFITS SUPPORT STAFF SPED 63.74 2,652.00 2,588.26 97.60%

30




Thru:

Year-To-Date


Accrual

008


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

SPED CONTRACTED SERVICES 109,632.39 99,520.00 (10,112.39) -10.16%SPED SUPPLIES 1,954.27 6,560.00 4,605.73 70.21%SPED ASSESSMENT AND TESTING MATERIALS 3,252.95 0.00 (3,252.95) 0.00%

271,386.84 362,353.20 90,966.36 25.10%TOTAL SPECIAL EDUCATION



INSTRUCTIONAL SUPPLIESGENERAL CLASSROOM SUPPLIES 28,311.10 13,491.20 (14,819.90) -109.85%COPIER SUPPLIES 6,499.20 4,497.04 (2,002.16) -44.52%ASSESSMENT AND TESTING MATERIALS 113.25 2,248.56 2,135.31 94.96%INSTRUCTIONAL - FURNITURE AND EQUIPMENT PURCHASE10,271.46 0.00 (10,271.46) 0.00%CONSUMABLES - TEXTBOOKS 73,686.16 73,300.00 (386.16) -0.53%CONSUMABLES - SOFTWARE 23,990.89 21,500.00 (2,490.89) -11.59%CONSUMABLES - COMPUTERS 44.86 500.00 455.14 91.03%CONSUMABLES - SUPPLIES 880.32 500.00 (380.32) -76.06%CONSUMABLES - FURNITURE / EQUIPMENT 98.64 500.00 401.36 80.27%TEXTBOOKS / CURRICULUM 6,504.10 0.00 (6,504.10) 0.00%SOFTWARE 5,789.92 0.00 (5,789.92) 0.00%COMPUTER PURCHASES 7,788.69 0.00 (7,788.69) 0.00%IT SUPPLIES 2,314.49 0.00 (2,314.49) 0.00%POSTAGE 0.00 833.36 833.36 100.00%OFFICE SUPPLIES 11,938.98 8,597.36 (3,341.62) -38.87%NURSING SUPPLIES 1,426.71 2,248.56 821.85 36.55%GEN. ADMIN - FURNITURE AND EQUIPMENT PURCHASE 12,554.18 0.00 (12,554.18) 0.00%



AFFILIATION FEE - TRAINING 31,214.30 23,781.36 (7,432.94) -31.26%TRAINING & DEVELOPMENT 500.00 0.00 (500.00) 0.00%

31




Thru:

Year-To-Date


Accrual

008


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

TRAVEL LICENSED ADMIN 0.00 1,666.64 1,666.64 100.00%

31,714.30 25,448.00 (6,266.30) -24.62%TOTAL TRAINING & DEVELOPMENT / TRAVEL

CONTRACTED SERVICESPROFESSIONAL EDUCATIONAL SERVICES 1,400.00 0.00 (1,400.00) 0.00%CONTRACTED EDUCATIONAL SERVICES - DATA ANALYST 0.00 1,403.28 1,403.28 100.00%COPIER FEES MONTHLY 16,291.28 38,333.36 22,042.08 57.50%COPIER FEES OVERAGE 25.00 0.00 (25.00) 0.00%PAYROLL SERVICE FEES 8,070.00 12,106.00 4,036.00 33.34%IT SERVICES MONTHLY 30,233.99 27,776.00 (2,457.99) -8.85%IT SET UP FEES 350.00 3,333.36 2,983.36 89.50%INFINITE CAMPUS 0.00 1,333.36 1,333.36 100.00%AUDIT AND TAX SERVICES 10,043.36 6,000.00 (4,043.36) -67.39%LEGAL FEES 8,212.50 4,000.00 (4,212.50) -105.31%PROFESSIONAL FEES 10,594.30 0.00 (10,594.30) 0.00%MANAGEMENT FEES 287,540.34 297,600.00 10,059.66 3.38%AFFILIATION FEE - INC. 23,781.36 23,781.36 0.00 0.00%STATE ADMINISTRATIVE FEES 61,966.61 59,454.00 (2,512.61) -4.23%


OTHER EXPENSESBACKGROUND/DRUG TEST 295.00 666.64 371.64 55.75%ADVERTISING/MARKETING 3,018.65 1,666.64 (1,352.01) -81.12%WEB SITE EXPENDITURES 3,570.00 2,666.64 (903.36) -33.88%DUES AND FEES (3,546.28) 6,666.64 10,212.92 153.19%INTEREST EXPENSE 599,901.24 602,036.00 2,134.76 0.35%LATE FEES 77.94 0.00 (77.94) 0.00%

603,316.55 613,702.56 10,386.01 1.69%TOTAL OTHER EXPENSES

FACILITY MAINTENANCEIT REPAIRS AND MAINTENANCE 1,603.56 0.00 (1,603.56) 0.00%JANITORIAL MONTHLY FEES 46,901.20 54,730.64 7,829.44 14.31%JANITORIAL ADDITIONAL SERVICES 5,050.83 0.00 (5,050.83) 0.00%REPAIRS AND MAINTENANCE 23,161.15 30,666.64 7,505.49 24.47%AC REPAIRS AND MAINTENANCE 9,095.11 7,786.64 (1,308.47) -16.80%

32




Thru:

Year-To-Date


Accrual

008


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

LAWN CARE 6,063.00 8,333.36 2,270.36 27.24%SUMMER MAINTENANCE 6,237.21 0.00 (6,237.21) 0.00%CUSTODIAL SUPPLIES 14,344.15 13,226.64 (1,117.51) -8.45%


FACILITIES OPERATIONSPROPERTY INSURANCE 21,707.96 25,333.36 3,625.40 14.31%LIABILITY INSURANCE 0.00 6,666.64 6,666.64 100.00%

21,707.96 32,000.00 10,292.04 32.16%TOTAL FACILITIES OPERATIONS

UTILITIES AND SERVICESWATER 10,153.23 8,666.64 (1,486.59) -17.15%SEWER 11,795.59 8,666.64 (3,128.95) -36.10%GARBAGE/DISPOSAL/TRASH 9,371.74 17,333.36 7,961.62 45.93%ALARM SERVICES 910.00 2,833.36 1,923.36 67.88%FIRE SERVICES 2,082.07 2,833.36 751.29 26.52%TELEPHONE 6,438.52 8,333.36 1,894.84 22.74%INTERNET 737.35 8,333.36 7,596.01 91.15%ELECTRICITY 44,263.04 52,000.00 7,736.96 14.88%




4,565,978.45 4,735,670.48 169,692.03 3.58%TOTAL EXPENSES

417,048.14 166,319.60 250,728.54 150.75%NET INCOME

33




Thru:

Year-To-Date


Accrual

009

Pinecrest Academy of Nevada Inspirada Campus

ENTITY:


YTD 19-20

Feb 2020 Feb 2020

INCOME


6,073,891.16 5,865,238.00 208,653.16 3.56%TOTAL INCOME

EXPENSES

SALARIESSALARIES TEACHERS 1,690,280.15 1,685,688.00 (4,592.15) -0.27%SALARIES OF LONG TERM SUBS 127,808.23 107,733.28 (20,074.95) -18.63%CONTRACTED SUBSTITUTE SERVICE 53,618.21 48,300.00 (5,318.21) -11.01%SALARIES OF SUPPORT STAFF 103,725.45 100,266.64 (3,458.81) -3.45%SALARIES OF GENERAL ADMIN 153,622.14 112,881.36 (40,740.78) -36.09%SALARIES OF LICENSED ADMIN 339,346.70 233,521.36 (105,825.34) -45.32%SALARIES OF CAMPUS MONITORS 24,644.43 32,640.00 7,995.57 24.50%

2,493,045.31 2,321,030.64 (172,014.67) -7.41%TOTAL SALARIES

PERSPERS TEACHERS 395,555.06 497,278.00 101,722.94 20.46%PERS LONG TERM SUBS 22,919.88 24,248.00 1,328.12 5.48%PERS SUPPORT STAFF 21,232.95 29,758.64 8,525.69 28.65%PERS GENERAL ADMIN 30,604.95 33,300.00 2,695.05 8.09%PERS LICENSED ADMIN 67,607.99 68,888.80 1,280.81 1.86%PERS CAMPUS MONITORS 5,602.96 9,628.80 4,025.84 41.81%

543,523.79 663,102.24 119,578.45 18.03%TOTAL PERS


BONUSES

34




Thru:

Year-To-Date


Accrual

009


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

BONUSES TEACHERS 46,351.98 55,637.96 9,285.98 16.69%BONUSES LONG TERM SUBS 2,282.72 5,000.00 2,717.28 54.35%BONUSES SPED TEACHERS 3,507.36 3,500.00 (7.36) -0.21%BONUSES SUPPORT STAFF 1,842.22 2,500.00 657.78 26.31%BONUSES GENERAL ADMIN 3,706.62 5,000.00 1,293.38 25.87%BONUSES LICENSED ADMIN 9,886.03 10,000.00 113.97 1.14%BONUSES CAMPUS MONITORS 152.20 500.00 347.80 69.56%

67,729.13 82,137.96 14,408.83 17.54%TOTAL BONUSES

BENEFITS

342,158.14 335,389.68 (6,768.46) -2.02%TOTAL BENEFITS

TUITION REIMBURSEMENTTUITION REIMBURSEMENT TEACHERS 3,150.00 3,333.36 183.36 5.50%

3,150.00 3,333.36 183.36 5.50%TOTAL TUITION REIMBURSEMENT

3,449,606.37 3,404,993.88 (44,612.49) -1.31%REGULAR PERSONNEL COSTS

SPECIAL EDUCATIONSPED TEACHER SALARIES 92,832.82 98,516.64 5,683.82 5.77%PERS SPED TEACHERS 24,547.94 36,595.76 12,047.82 32.92%PERS SUPPORT STAFF SPED 0.00 5,978.64 5,978.64 100.00%MEDICARE SPED TEACHERS 1,637.80 2,781.84 1,144.04 41.13%MEDICARE SUPPORT STAFF SPED 0.00 293.84 293.84 100.00%UNEMPLOYMENT SPED TEACHERS 1,966.98 0.00 (1,966.98) 0.00%SUI SPED 0.00 6,139.20 6,139.20 100.00%FUTA SPED 0.00 1,151.12 1,151.12 100.00%WORKERS COMP SPED TEACHERS 0.00 1,534.80 1,534.80 100.00%WORKERS COMP SUPPORT STAFF SPED 0.00 162.16 162.16 100.00%HEALTH BENEFITS SPED TEACHERS 7,980.46 21,199.44 13,218.98 62.36%HEALTH BENEFITS SUPPORT STAFF SPED 0.00 2,239.44 2,239.44 100.00%

35




Thru:

Year-To-Date


Accrual

009


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

SPED CONTRACTED SERVICES 80,180.45 112,026.64 31,846.19 28.43%SPED SUPPLIES 3,490.95 7,200.00 3,709.05 51.51%SPED ASSESSMENT AND TESTING MATERIALS 2,340.72 0.00 (2,340.72) 0.00%


FOOD SERVICESFOOD SERVICES FEDERAL PROGRAM EXPENSE 7,949.35 666.64 (7,282.71) -1092.45%

7,949.35 666.64 (7,282.71) -1092.45%TOTAL FOOD SERVICES

INSTRUCTIONAL SUPPLIESGENERAL CLASSROOM SUPPLIES 6,543.85 16,211.20 9,667.35 59.63%COPIER SUPPLIES 108.00 5,403.76 5,295.76 98.00%ASSESSMENT AND TESTING MATERIALS 113.25 2,701.84 2,588.59 95.81%CONSUMABLES - TEXTBOOKS 6,715.00 97,570.00 90,855.00 93.12%CONSUMABLES - SOFTWARE 11,029.53 10,000.00 (1,029.53) -10.30%CONSUMABLES - COMPUTERS 4,200.00 4,000.00 (200.00) -5.00%CONSUMABLES - SUPPLIES 834.19 1,000.00 165.81 16.58%CONSUMABLES - FURNITURE / EQUIPMENT 2,855.68 2,000.00 (855.68) -42.78%TEXTBOOKS / CURRICULUM 93,446.70 0.00 (93,446.70) 0.00%SOFTWARE 5,264.30 0.00 (5,264.30) 0.00%POSTAGE 0.00 833.36 833.36 100.00%OFFICE SUPPLIES 1,001.12 10,330.64 9,329.52 90.31%NURSING SUPPLIES 622.47 2,701.84 2,079.37 76.96%

132,734.09 152,752.64 20,018.55 13.11%TOTAL INSTRUCTIONAL SUPPLIES


AFFILIATION FEE - TRAINING 20,453.04 28,576.00 8,122.96 28.43%TRAINING & DEVELOPMENT 1,250.00 0.00 (1,250.00) 0.00%TRAVEL LICENSED ADMIN 0.00 1,666.64 1,666.64 100.00%


CONTRACTED SERVICES

36




Thru:

Year-To-Date


Accrual

009


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

PROFESSIONAL EDUCATIONAL SERVICES 437.50 0.00 (437.50) 0.00%COPIER FEES MONTHLY 31,954.67 40,000.00 8,045.33 20.11%COPIER FEES OVERAGE 155.01 0.00 (155.01) 0.00%PAYROLL SERVICE FEES 11,860.00 13,786.00 1,926.00 13.97%IT SERVICES MONTHLY 36,620.36 33,376.00 (3,244.36) -9.72%IT SET UP FEES 0.00 3,333.36 3,333.36 100.00%INFINITE CAMPUS 0.00 1,333.36 1,333.36 100.00%AUDIT AND TAX SERVICES 11,485.20 6,000.00 (5,485.20) -91.42%LEGAL FEES 1,323.00 4,000.00 2,677.00 66.93%PROFESSIONAL FEES 1,500.00 0.00 (1,500.00) 0.00%MANAGEMENT FEES 357,773.28 357,600.00 (173.28) -0.05%AFFILIATION FEE - INC. 28,576.00 28,576.00 0.00 0.00%STATE ADMINISTRATIVE FEES 75,948.82 71,440.64 (4,508.18) -6.31%


OTHER EXPENSESBACKGROUND/DRUG TEST 413.00 666.64 253.64 38.05%ADVERTISING/MARKETING 49.95 1,666.64 1,616.69 97.00%WEB SITE EXPENDITURES 3,570.00 2,666.64 (903.36) -33.88%DUES AND FEES (4,283.59) 6,666.64 10,950.23 164.25%INTEREST EXPENSE 709,016.78 675,010.00 (34,006.78) -5.04%

708,766.14 686,676.56 (22,089.58) -3.22%TOTAL OTHER EXPENSES

FACILITY MAINTENANCEIT REPAIRS AND MAINTENANCE 3,019.90 0.00 (3,019.90) 0.00%JANITORIAL MONTHLY FEES 44,604.16 61,342.00 16,737.84 27.29%JANITORIAL ADDITIONAL SERVICES 834.86 0.00 (834.86) 0.00%REPAIRS AND MAINTENANCE 18,121.03 33,333.36 15,212.33 45.64%AC REPAIRS AND MAINTENANCE 10,998.01 10,174.64 (823.37) -8.09%LAWN CARE 6,015.00 8,000.00 1,985.00 24.81%SUMMER MAINTENANCE 2,585.89 0.00 (2,585.89) 0.00%CUSTODIAL SUPPLIES 14,311.85 15,893.36 1,581.51 9.95%


FACILITIES OPERATIONS

37




Thru:

Year-To-Date


Accrual

009


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

PROPERTY INSURANCE 25,789.36 26,666.64 877.28 3.29%LIABILITY INSURANCE 0.00 8,000.00 8,000.00 100.00%


UTILITIES AND SERVICESWATER 9,807.10 9,666.64 (140.46) -1.45%SEWER 432.05 9,666.64 9,234.59 95.53%GARBAGE/DISPOSAL/TRASH 10,840.35 19,333.36 8,493.01 43.93%ALARM SERVICES 1,503.00 2,833.36 1,330.36 46.95%FIRE SERVICES 2,691.18 2,833.36 142.18 5.02%TELEPHONE 11,236.05 8,333.36 (2,902.69) -34.83%INTERNET 804.38 8,333.36 7,528.98 90.35%ELECTRICITY 56,054.91 58,000.00 1,945.09 3.35%




5,495,020.03 5,595,007.32 99,987.29 1.79%TOTAL EXPENSES

578,871.13 270,230.68 308,640.45 114.21%NET INCOME

38




Thru:

Year-To-Date


Accrual

010

Pinecrest Academy of Nevada Cadence Campus

ENTITY:


YTD 19-20

Feb 2020 Feb 2020

INCOME


9,238,995.47 9,070,382.64 168,612.83 1.86%TOTAL INCOME

EXPENSES

SALARIESSALARIES TEACHERS 2,200,386.54 2,307,433.28 107,046.74 4.64%SALARIES OF LONG TERM SUBS 422,065.04 282,133.28 (139,931.76) -49.60%CONTRACTED SUBSTITUTE SERVICE 62,980.96 65,800.00 2,819.04 4.28%SALARIES OF SUPPORT STAFF 246,011.09 133,333.36 (112,677.73) -84.51%SALARIES OF GENERAL ADMIN 301,378.13 188,592.64 (112,785.49) -59.80%SALARIES OF LICENSED ADMIN 366,277.49 316,166.00 (50,111.49) -15.85%SALARIES OF CAMPUS MONITORS 67,120.26 83,200.00 16,079.74 19.33%

3,666,219.51 3,376,658.56 (289,560.95) -8.58%TOTAL SALARIES

PERSPERS TEACHERS 414,072.11 674,924.24 260,852.13 38.65%PERS LONG TERM SUBS 74,871.48 51,757.28 (23,114.20) -44.66%PERS SUPPORT STAFF 41,849.78 39,000.00 (2,849.78) -7.31%PERS GENERAL ADMIN 65,305.29 55,163.28 (10,142.01) -18.39%PERS LICENSED ADMIN 101,737.54 92,478.64 (9,258.90) -10.01%PERS CAMPUS MONITORS 10,472.59 24,336.00 13,863.41 56.97%

708,308.79 937,659.44 229,350.65 24.46%TOTAL PERS


BONUSES

39




Thru:

Year-To-Date


Accrual

010


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

BONUSES TEACHERS 65,166.34 80,000.00 14,833.66 18.54%BONUSES LONG TERM SUBS 9,502.79 11,600.00 2,097.21 18.08%BONUSES SPED TEACHERS 3,137.90 3,500.00 362.10 10.35%BONUSES SUPPORT STAFF SPED 2,210.51 2,500.00 289.49 11.58%BONUSES SUPPORT STAFF 5,918.54 6,000.00 81.46 1.36%BONUSES GENERAL ADMIN 6,424.26 7,500.00 1,075.74 14.34%BONUSES LICENSED ADMIN 17,704.92 0.00 (17,704.92) 0.00%BONUSES CAMPUS MONITORS 1,105.16 0.00 (1,105.16) 0.00%

111,170.42 111,100.00 (70.42) -0.06%TOTAL BONUSES

BENEFITS

534,859.94 583,557.76 48,697.82 8.34%TOTAL BENEFITS

TUITION REIMBURSEMENTTUITION REIMBURSEMENT TEACHERS 4,200.00 3,333.36 (866.64) -26.00%TUITION REIMBURSEMENT LICENSED ADMIN 2,367.00 0.00 (2,367.00) 0.00%


5,027,125.66 5,012,309.12 (14,816.54) -0.30%REGULAR PERSONNEL COSTS

SPECIAL EDUCATIONSPED TEACHER SALARIES 179,502.06 269,700.00 90,197.94 33.44%SALARIES OF SUPPORT STAFF SPED 105,115.26 70,532.64 (34,582.62) -49.03%PERS SPED TEACHERS 42,312.27 78,886.64 36,574.37 46.36%PERS SUPPORT STAFF SPED 18,689.79 15,755.92 (2,933.87) -18.62%MEDICARE SPED TEACHERS 2,866.77 4,668.00 1,801.23 38.59%MEDICARE SUPPORT STAFF SPED 1,432.19 781.04 (651.15) -83.37%UNEMPLOYMENT SPED TEACHERS 4,261.18 0.00 (4,261.18) 0.00%SUI SPED 0.00 10,301.84 10,301.84 100.00%FUTA SPED 0.00 1,931.60 1,931.60 100.00%UNEMPLOYMENT SUPPORT STAFF SPED 2,866.67 0.00 (2,866.67) 0.00%WORKERS COMP SPED TEACHERS 0.00 2,575.44 2,575.44 100.00%WORKERS COMP SUPPORT STAFF SPED 0.00 430.96 430.96 100.00%

40




Thru:

Year-To-Date


Accrual

010


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

HEALTH BENEFITS SPED TEACHERS 12,216.60 35,573.60 23,357.00 65.66%HEALTH BENEFITS SUPPORT STAFF SPED 5,423.81 5,952.24 528.43 8.88%SPED CONTRACTED SERVICES 153,944.97 108,960.00 (44,984.97) -41.29%SPED SUPPLIES 1,006.56 14,640.00 13,633.44 93.12%SPED ASSESSMENT AND TESTING MATERIALS 627.00 0.00 (627.00) 0.00%


FOOD SERVICESFOOD SERVICES FEDERAL PROGRAM EXPENSE 0.00 666.64 666.64 100.00%FOOD SERVICES PRIVATE PROGRAM EXPENSE 501.16 0.00 (501.16) 0.00%


INSTRUCTIONAL SUPPLIESGENERAL CLASSROOM SUPPLIES 26,068.47 24,697.60 (1,370.87) -5.55%COPIER SUPPLIES 9,453.91 8,232.56 (1,221.35) -14.84%ASSESSMENT AND TESTING MATERIALS 5,135.25 4,116.24 (1,019.01) -24.76%CONSUMABLES - TEXTBOOKS 6,003.51 82,385.00 76,381.49 92.71%CONSUMABLES - SOFTWARE 14,771.06 20,000.00 5,228.94 26.14%CONSUMABLES - COMPUTERS 1,482.55 1,500.00 17.45 1.16%CONSUMABLES - SUPPLIES 3,577.67 5,000.00 1,422.33 28.45%CONSUMABLES - FURNITURE / EQUIPMENT 19,221.06 20,000.00 778.94 3.89%TEXTBOOKS / CURRICULUM 48,369.53 0.00 (48,369.53) 0.00%SOFTWARE 5,422.96 0.00 (5,422.96) 0.00%IT SUPPLIES 2,123.78 0.00 (2,123.78) 0.00%DUAL ENROLLMENT TEXTBOOKS/FEES 87,446.25 53,333.36 (34,112.89) -63.96%POSTAGE 622.69 833.36 210.67 25.28%OFFICE SUPPLIES 9,426.69 15,738.64 6,311.95 40.10%NURSING SUPPLIES 3,484.78 4,116.24 631.46 15.34%GEN. ADMIN - FURNITURE AND EQUIPMENT PURCHASE 908.19 0.00 (908.19) 0.00%



AFFILIATION FEE - TRAINING 34,942.70 43,535.36 8,592.66 19.74%TRAINING & DEVELOPMENT 750.00 0.00 (750.00) 0.00%

41




Thru:

Year-To-Date


Accrual

010


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

TRAVEL TEACHERS 286.99 0.00 (286.99) 0.00%TRAVEL LICENSED ADMIN 0.00 1,666.64 1,666.64 100.00%


CONTRACTED SERVICESPROFESSIONAL EDUCATIONAL SERVICES 3,675.00 0.00 (3,675.00) 0.00%CONTRACTED EDUCATIONAL SERVICES - DATA ANALYST 550.00 2,103.36 1,553.36 73.85%COPIER FEES MONTHLY 23,405.48 56,666.64 33,261.16 58.70%COPIER FEES OVERAGE 186.75 0.00 (186.75) 0.00%PAYROLL SERVICE FEES 16,440.00 21,733.36 5,293.36 24.36%IT SERVICES MONTHLY 56,802.30 50,848.00 (5,954.30) -11.71%IT SET UP FEES 1,581.36 6,666.64 5,085.28 76.28%INFINITE CAMPUS 0.00 1,333.36 1,333.36 100.00%AUDIT AND TAX SERVICES 17,053.76 6,000.00 (11,053.76) -184.23%LEGAL FEES 49.00 4,000.00 3,951.00 98.78%PROFESSIONAL FEES 1,429.77 0.00 (1,429.77) 0.00%MANAGEMENT FEES 554,915.59 544,800.00 (10,115.59) -1.86%AFFILIATION FEE - INC. 43,535.36 43,535.36 0.00 0.00%STATE ADMINISTRATIVE FEES 113,764.35 108,960.00 (4,804.35) -4.41%


OTHER EXPENSESBACKGROUND/DRUG TEST 354.00 666.64 312.64 46.90%ADVERTISING/MARKETING 3,962.43 1,666.64 (2,295.79) -137.75%PRINTING AND BINDING EXPENSES 2,777.73 0.00 (2,777.73) 0.00%WEB SITE EXPENDITURES 3,750.00 2,666.64 (1,083.36) -40.63%DUES AND FEES 24,279.98 6,666.64 (17,613.34) -264.20%INTEREST EXPENSE 11,508.03 0.00 (11,508.03) 0.00%LATE FEES 108.96 0.00 (108.96) 0.00%ATHLETICS 19,229.97 16,666.64 (2,563.33) -15.38%GRADUATION 2,800.00 6,666.64 3,866.64 58.00%

68,771.10 34,999.84 (33,771.26) -96.49%TOTAL OTHER EXPENSES

FACILITY MAINTENANCE

42




Thru:

Year-To-Date


Accrual

010


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

IT REPAIRS AND MAINTENANCE 1,091.55 0.00 (1,091.55) 0.00%JANITORIAL MONTHLY FEES 107,095.76 112,929.36 5,833.60 5.17%JANITORIAL ADDITIONAL SERVICES 12,226.25 0.00 (12,226.25) 0.00%REPAIRS AND MAINTENANCE 36,710.62 53,333.36 16,622.74 31.17%AC REPAIRS AND MAINTENANCE 25,661.17 18,312.00 (7,349.17) -40.13%LAWN CARE 11,571.00 14,533.36 2,962.36 20.38%SUMMER MAINTENANCE 7,735.61 0.00 (7,735.61) 0.00%CUSTODIAL SUPPLIES 18,332.29 24,213.36 5,881.07 24.29%


FACILITIES OPERATIONSPROPERTY INSURANCE 66,075.45 41,333.28 (24,742.17) -59.86%RENT/LEASE PAYMENTS 1,496,736.00 1,496,733.36 (2.64) 0.00%

1,562,811.45 1,538,066.64 (24,744.81) -1.61%TOTAL FACILITIES OPERATIONS

UTILITIES AND SERVICESWATER 16,380.20 18,333.36 1,953.16 10.65%SEWER 541.67 18,333.36 17,791.69 97.05%GARBAGE/DISPOSAL/TRASH 21,904.55 36,666.64 14,762.09 40.26%ALARM SERVICES 2,235.50 5,333.36 3,097.86 58.08%FIRE SERVICES 3,307.00 5,333.36 2,026.36 37.99%TELEPHONE 8,506.02 13,333.36 4,827.34 36.20%INTERNET 1,240.10 13,333.36 12,093.26 90.70%ELECTRICITY 138,100.69 110,000.00 (28,100.69) -25.55%




9,066,334.60 9,133,855.48 67,520.88 0.74%TOTAL EXPENSES

43




Thru:

Year-To-Date


Accrual

010


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

172,660.87 (63,472.84) 236,133.71 372.02%NET INCOME

44




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Year-To-Date


Accrual

022

Pinecrest Academy of Nevada Executive Director

ENTITY:


YTD 19-20

Feb 2020 Feb 2020

INCOME

0.00 0.00 0.00TOTAL INCOME

EXPENSES

SALARIESSALARIES TEACHERS 70,140.91 0.00 (70,140.91) 0.00%SALARIES OF LONG TERM SUBS 1,174.77 0.00 (1,174.77) 0.00%SALARIES OF SUPPORT STAFF 4,433.72 0.00 (4,433.72) 0.00%SALARIES OF GENERAL ADMIN 43,428.08 0.00 (43,428.08) 0.00%SALARIES OF LICENSED ADMIN 63,948.13 0.00 (63,948.13) 0.00%

183,125.61 0.00 (183,125.61)TOTAL SALARIES

PERSPERS TEACHERS 30,020.14 0.00 (30,020.14) 0.00%PERS LONG TERM SUBS 179.15 0.00 (179.15) 0.00%PERS SUPPORT STAFF 628.86 0.00 (628.86) 0.00%PERS GENERAL ADMIN 12,337.45 0.00 (12,337.45) 0.00%PERS LICENSED ADMIN 18,495.09 0.00 (18,495.09) 0.00%

61,660.69 0.00 (61,660.69)TOTAL PERS

244,786.30 0.00 (244,786.30)TOTAL SALARIES AND PERS

BONUSESBONUSES TEACHERS 332.97 0.00 (332.97) 0.00%BONUSES GENERAL ADMIN 126.84 0.00 (126.84) 0.00%BONUSES LICENSED ADMIN 207.97 0.00 (207.97) 0.00%

667.78 0.00 (667.78)TOTAL BONUSES

BENEFITS

45




Thru:

Year-To-Date


Accrual

022


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

25,979.83 0.00 (25,979.83)TOTAL BENEFITS

TUITION REIMBURSEMENTTUITION REIMBURSEMENT TEACHERS 1,800.00 0.00 (1,800.00) 0.00%

1,800.00 0.00 (1,800.00)TOTAL TUITION REIMBURSEMENT

273,233.91 0.00 (273,233.91)REGULAR PERSONNEL COSTS

SPECIAL EDUCATIONSPED TEACHER SALARIES 2,400.06 0.00 (2,400.06) 0.00%PERS SPED TEACHERS 366.01 0.00 (366.01) 0.00%MEDICARE SPED TEACHERS 67.42 0.00 (67.42) 0.00%HEALTH BENEFITS SPED TEACHERS 189.38 0.00 (189.38) 0.00%

3,022.87 0.00 (3,022.87)TOTAL SPECIAL EDUCATION

FOOD SERVICES

0.00 0.00 0.00TOTAL FOOD SERVICES

INSTRUCTIONAL SUPPLIESGENERAL CLASSROOM SUPPLIES 6.61 0.00 (6.61) 0.00%TEXTBOOKS / CURRICULUM 25.14 0.00 (25.14) 0.00%OFFICE SUPPLIES 78.19 0.00 (78.19) 0.00%

109.94 0.00 (109.94)TOTAL INSTRUCTIONAL SUPPLIES


AFFILIATION FEE - TRAINING 300.00 0.00 (300.00) 0.00%TRAVEL TEACHERS 1,863.48 0.00 (1,863.48) 0.00%

2,163.48 0.00 (2,163.48)TOTAL TRAINING & DEVELOPMENT / TRAVEL

46




Thru:

Year-To-Date


Accrual

022


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

CONTRACTED SERVICESCONTRACTED EDUCATIONAL SERVICES - DATA ANALYST 3,513.42 0.00 (3,513.42) 0.00%PAYROLL SERVICE FEES 580.00 0.00 (580.00) 0.00%

4,093.42 0.00 (4,093.42)TOTAL CONTRACTED SERVICES

OTHER EXPENSESBACKGROUND/DRUG TEST 118.00 0.00 (118.00) 0.00%WEB SITE EXPENDITURES 3,570.00 0.00 (3,570.00) 0.00%DUES AND FEES 2,688.73 0.00 (2,688.73) 0.00%BANK FEES (4,696.93) 0.00 4,696.93 0.00%

1,679.80 0.00 (1,679.80)TOTAL OTHER EXPENSES

FACILITY MAINTENANCEJANITORIAL MONTHLY FEES 522.00 0.00 (522.00) 0.00%REPAIRS AND MAINTENANCE (2,426.78) 0.00 2,426.78 0.00%

(1,904.78) 0.00 1,904.78TOTAL FACILITY MAINTENANCE

FACILITIES OPERATIONS

0.00 0.00 0.00TOTAL FACILITIES OPERATIONS

UTILITIES AND SERVICES

0.00 0.00 0.00TOTAL UTILITIES AND SERVICES

ADJUSTING ENTRIES

0.00 0.00 0.00TOTAL ADJUSTING ENTRIES

282,398.64 0.00 (282,398.64)TOTAL EXPENSES

(282,398.64) 0.00 (282,398.64)NET INCOME

47




Thru:

Year-To-Date


Accrual

029

Pinecrest Academy of Nevada Sloan Canyon

ENTITY:


YTD 19-20

Feb 2020 Feb 2020

INCOME

DSA REVENUE 6,001,062.28 5,817,081.36 183,980.92 3.16%SPED PART B FUNDING 16,666.64 16,666.64 0.00 0.00%

6,017,728.92 5,833,748.00 183,980.92 3.15%TOTAL INCOME

EXPENSES

SALARIESSALARIES TEACHERS 1,470,536.84 1,477,633.28 7,096.44 0.48%SALARIES OF LONG TERM SUBS 265,218.22 254,400.00 (10,818.22) -4.25%CONTRACTED SUBSTITUTE SERVICE 47,206.91 49,400.00 2,193.09 4.44%SALARIES OF SUPPORT STAFF 171,158.95 83,333.36 (87,825.59) -105.39%SALARIES OF GENERAL ADMIN 72,066.13 108,080.00 36,013.87 33.32%SALARIES OF LICENSED ADMIN 362,494.33 218,856.00 (143,638.33) -65.63%SALARIES OF CAMPUS MONITORS 40,530.13 48,960.00 8,429.87 17.22%

2,429,211.51 2,240,662.64 (188,548.87) -8.41%TOTAL SALARIES

PERSPERS TEACHERS 342,230.15 506,701.84 164,471.69 32.46%PERS LONG TERM SUBS 51,229.53 104,248.00 53,018.47 50.86%PERS SUPPORT STAFF 25,532.23 24,583.36 (948.87) -3.86%PERS GENERAL ADMIN 10,680.90 31,883.60 21,202.70 66.50%PERS LICENSED ADMIN 92,066.44 64,562.56 (27,503.88) -42.60%PERS CAMPUS MONITORS 6,442.88 14,443.20 8,000.32 55.39%

528,182.13 746,422.56 218,240.43 29.24%TOTAL PERS


BONUSESBONUSES TEACHERS 6,631.78 51,763.00 45,131.22 87.19%BONUSES LONG TERM SUBS 3,603.23 5,000.00 1,396.77 27.94%

48




Thru:

Year-To-Date


Accrual

029


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

BONUSES SPED TEACHERS 2,116.18 10,000.00 7,883.82 78.84%BONUSES SUPPORT STAFF 2,141.98 5,000.00 2,858.02 57.16%BONUSES GENERAL ADMIN 2,003.68 10,000.00 7,996.32 79.96%BONUSES LICENSED ADMIN 10,492.32 15,000.00 4,507.68 30.05%BONUSES CAMPUS MONITORS 652.20 1,000.00 347.80 34.78%

27,641.37 97,763.00 70,121.63 71.73%TOTAL BONUSES

BENEFITS

323,619.47 423,656.00 100,036.53 23.61%TOTAL BENEFITS

TUITION REIMBURSEMENTTUITION REIMBURSEMENT TEACHERS 2,850.00 3,333.36 483.36 14.50%TUITION REIMBURSEMENT SPED TEACHERS 450.00 0.00 (450.00) 0.00%

3,300.00 3,333.36 33.36 1.00%TOTAL TUITION REIMBURSEMENT


SPECIAL EDUCATIONSPED TEACHER SALARIES 220,165.06 220,500.00 334.94 0.15%SALARIES OF SUPPORT STAFF SPED 3,031.58 6,826.00 3,794.42 55.59%FICA SPED TEACHERS 18.42 0.00 (18.42) 0.00%FICA SUPPORT STAFF SPED 125.14 0.00 (125.14) 0.00%PERS SPED TEACHERS 49,218.54 59,147.52 9,928.98 16.79%PERS SUPPORT STAFF SPED 296.33 7,913.84 7,617.51 96.26%MEDICARE SPED TEACHERS 3,099.37 2,907.28 (192.09) -6.61%MEDICARE SUPPORT STAFF SPED 90.33 388.96 298.63 76.78%TUITION REIMBURSEMENT SPED TEACHERS 450.00 0.00 (450.00) 0.00%UNEMPLOYMENT SPED TEACHERS 5,656.79 0.00 (5,656.79) 0.00%SUI SPED 0.00 6,416.00 6,416.00 100.00%FUTA SPED 0.00 1,203.04 1,203.04 100.00%UNEMPLOYMENT SUPPORT STAFF SPED 90.94 0.00 (90.94) 0.00%WORKERS COMP SPED TEACHERS 0.00 1,604.00 1,604.00 100.00%WORKERS COMP SUPPORT STAFF SPED 0.00 214.64 214.64 100.00%

49




Thru:

Year-To-Date


Accrual

029


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

HEALTH BENEFITS SPED TEACHERS 21,067.37 22,155.28 1,087.91 4.91%HEALTH BENEFITS SUPPORT STAFF SPED 73.67 2,964.32 2,890.65 97.51%SPED CONTRACTED SERVICES 67,906.40 127,926.64 60,020.24 46.92%SPED SUPPLIES 1,427.24 4,000.00 2,572.76 64.32%SPED ASSESSMENT AND TESTING MATERIALS 80.00 0.00 (80.00) 0.00%




INSTRUCTIONAL SUPPLIESGENERAL CLASSROOM SUPPLIES 13,898.36 16,836.80 2,938.44 17.45%COPIER SUPPLIES 658.00 5,612.24 4,954.24 88.28%ASSESSMENT AND TESTING MATERIALS 153.25 2,806.16 2,652.91 94.54%INSTRUCTIONAL - FURNITURE AND EQUIPMENT PURCHASE 3,498.88 0.00 (3,498.88) 0.00%CONSUMABLES - TEXTBOOKS 151,648.19 13,890.00 (137,758.19) -991.78%CONSUMABLES - SOFTWARE 10,024.35 15,000.00 4,975.65 33.17%CONSUMABLES - COMPUTERS 2,760.29 2,500.00 (260.29) -10.41%CONSUMABLES - SUPPLIES 2,697.32 2,500.00 (197.32) -7.89%CONSUMABLES - FURNITURE / EQUIPMENT 8,412.04 10,000.00 1,587.96 15.88%TEXTBOOKS / CURRICULUM (141,097.70) 0.00 141,097.70 0.00%SOFTWARE 4,099.23 0.00 (4,099.23) 0.00%COMPUTER PURCHASES 1,099.00 0.00 (1,099.00) 0.00%IT SUPPLIES 30,757.13 0.00 (30,757.13) 0.00%POSTAGE 280.95 833.36 552.41 66.29%OFFICE SUPPLIES 17,340.54 10,729.36 (6,611.18) -61.62%NURSING SUPPLIES 6,182.68 2,806.16 (3,376.52) -120.33%GEN. ADMIN - FURNITURE AND EQUIPMENT PURCHASE 2,710.99 0.00 (2,710.99) 0.00%



AFFILIATION FEE - TRAINING 4,553.11 29,678.64 25,125.53 84.66%TRAINING & DEVELOPMENT 2,500.00 0.00 (2,500.00) 0.00%

50




Thru:

Year-To-Date


Accrual

029


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

TRAVEL TEACHERS 521.68 0.00 (521.68) 0.00%TRAVEL LICENSED ADMIN 2,796.24 1,666.64 (1,129.60) -67.78%


CONTRACTED SERVICESCONTRACTED EDUCATIONAL SERVICES - DATA ANALYST 0.00 2,103.28 2,103.28 100.00%COPIER FEES MONTHLY 12,101.80 46,666.64 34,564.84 74.07%PAYROLL SERVICE FEES 9,210.00 14,586.00 5,376.00 36.86%IT SERVICES MONTHLY 33,320.87 34,664.00 1,343.13 3.87%IT SET UP FEES 0.00 16,666.64 16,666.64 100.00%INFINITE CAMPUS 0.00 1,333.36 1,333.36 100.00%AUDIT AND TAX SERVICES 795.20 6,000.00 5,204.80 86.75%LEGAL FEES 3,666.25 4,000.00 333.75 8.34%PROFESSIONAL FEES 950.00 0.00 (950.00) 0.00%MANAGEMENT FEES 359,068.46 371,400.00 12,331.54 3.32%AFFILIATION FEE - INC. 29,678.64 29,678.64 0.00 0.00%STATE ADMINISTRATIVE FEES 78,808.82 74,197.36 (4,611.46) -6.22%


OTHER EXPENSESBACKGROUND/DRUG TEST 1,947.00 666.64 (1,280.36) -192.06%ADVERTISING/MARKETING 719.37 1,666.64 947.27 56.84%WEB SITE EXPENDITURES 59.51 2,666.64 2,607.13 97.77%DUES AND FEES 10,327.27 6,666.64 (3,660.63) -54.91%INTEREST EXPENSE 1,422,410.00 583,333.28 (839,076.72) -143.84%LATE FEES 463.18 0.00 (463.18) 0.00%ATHLETICS 4,345.56 13,333.36 8,987.80 67.41%

1,440,271.89 608,333.20 (831,938.69) -136.76%TOTAL OTHER EXPENSES

FACILITY MAINTENANCEIT REPAIRS AND MAINTENANCE 1,396.64 0.00 (1,396.64) 0.00%JANITORIAL MONTHLY FEES 73,301.68 80,333.36 7,031.68 8.75%JANITORIAL ADDITIONAL SERVICES 2,510.00 0.00 (2,510.00) 0.00%REPAIRS AND MAINTENANCE 12,374.26 25,000.00 12,625.74 50.50%

51




Thru:

Year-To-Date


Accrual

029


ENTITY:


YTD 19-20

Feb 2020 Feb 2020

AC REPAIRS AND MAINTENANCE 5,622.00 12,984.00 7,362.00 56.70%LAWN CARE 4,058.00 11,666.64 7,608.64 65.22%CUSTODIAL SUPPLIES 30,476.92 16,506.64 (13,970.28) -84.63%


FACILITIES OPERATIONSPROPERTY INSURANCE 26,714.05 26,666.64 (47.41) -0.18%LIABILITY INSURANCE 0.00 14,666.64 14,666.64 100.00%SITE IMPROVEMENTS 10,528.24 0.00 (10,528.24) 0.00%


UTILITIES AND SERVICESWATER 5,079.61 11,666.64 6,587.03 56.46%SEWER 142.22 11,666.64 11,524.42 98.78%GARBAGE/DISPOSAL/TRASH 17,792.51 23,333.36 5,540.85 23.75%ALARM SERVICES 4,309.40 5,333.36 1,023.96 19.20%FIRE SERVICES 1,590.00 5,333.36 3,743.36 70.19%TELEPHONE 9,371.07 10,000.00 628.93 6.29%INTERNET 0.00 10,000.00 10,000.00 100.00%ELECTRICITY 53,020.67 70,000.00 16,979.33 24.26%




6,209,948.00 5,809,650.84 (400,297.16) -6.89%TOTAL EXPENSES

(192,219.08) 24,097.16 (216,316.24) -897.68%NET INCOME

52


Supporting Document

Meeting Date: March 24, 2020 Agenda Item: 6 – Approval of EL Policy Number of Enclosures: 1

SUBJECT: EL Policy X Action Appointments Approval Consent Agenda Information Public Hearing Regular Adoption

Presenter (s): Staff Recommendation: Proposed wording for motion/action: Move to approve the EL policy for Pinecrest Academy of Nevada. Fiscal Impact: N/A Estimated Length of time for consideration (in minutes): 5-10 minutes Background: All systems are now required to have their EL policies approved by the Board and then submitted to the State. As such, the Board is being asked to approve the EL policy for Pinecrest Academy of Nevada. Submitted By: Staff

53


English Language Learner

Program Plan

Revised * March 2020

54

Table of Contents

Program Development ……………………………………………………………………... 3 - 4

Vision/Philosophy ……………………………………………………………………………... 4

Desired Outcomes and Expectations ……………………………………………... 5

Instructional Overview……………………………………………………………………….. 5 - 7

Identification of ELL Students ………………………………………………………….. 7 - 8

Program Implementation ………………………………………………………………….. 8

Professional Development ……………………………………………………………….. 8 - 9

Program Evaluation ………………………………………………………………………….. 9

Program Timeline ……………………………………………………………………………... 9 - 10

Appendix: Parent Notification Letters …………………………………………….. 11 - 16

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55

Program Development

The Pinecrest Academy of Nevada English Language Learner (ELL) Program has been developed

through evaluating relevant research, by consulting with teachers, parents, and administrative staff,

and by referencing the U.S. Department of Education’s Office of English Language Acquisition English

Learner Tool Kit. Additionally, student data at the five campuses was analyzed to determine the

amount of current program participants and identified levels of proficiency. The following chart shows

the number of students enrolled in the Pinecrest Academy of Nevada English Language Learner

Program for the 2019-2020 school year:

Campus Amount of Students Percent of Student Population

Cadence K-12 54 out of 1,814 2.97% of total school population

Cadence Elementary 33 out of 804 4.1% of Elementary

Cadence Middle 13 out of 647 2% of Middle School

Cadence High 8 out of 363 2.2% of High School

Horizon K-5 9 out of 771 1.16% of total school population

Inspirada K-8 10 out of 1,193 0.8% of total school population

Inspirada Elementary 7 out of 849 0.82% of Elementary

Inspirada Middle 3 out of 344 0.87% of Middle

Sloan Canyon K-9 25 out of 1,236 2.02% of total school population

Sloan Canyon Elementary 17 out of 813 2.09% of Elementary

Sloan Canyon Middle 6 out of 309 1.94% of Middle

Sloan Canyon High 2 out of 114 1.75% of High

St. Rose K-8 29 out of 980 2.9% of total school population

St. Rose Elementary 22 out of 638 3.44% of Elementary

St. Rose Middle 7 out of 342 2.05% of Middle

Pinecrest System 127 out of 5,994 2.11%

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56

The following chart shows the level of proficiency for students in the Pinecrest system as

demonstrated on the 2018-2019 WIDA ACCESS for ELLs 2.0 English Language Proficiency Test:

Grade Level 1 -

Entering

Level 2 -

Emerging

Level 3 -

Developing

Level 4 -

Expanding

Level 5 -

Bridging

Level 6 -

Reaching

K 4 2 5 1 0 0

1st 0 4 3 3 0 0

2nd 0 0 3 2 1 0

3rd 0 0 5 7 0 0

4th 0 0 2 8 2 0

5th 0 0 0 7 2 1

6th 0 0 5 2 0 0

7th 0 2 1 5 2 0

8th 0 0 2 2 1 0

9th 0 0 0 2 0 0

10th 0 0 1 0 0 0

11th 0 0 2 3 0 0

12th N/A N/A N/A N/A N/A N/A

Total 4 (4.34%) 8 (8.69%) 29 (31.52%) 42 (45.65%) 8 (8.69%) 1 (1.08%)

Vision/Philosophy

The Pinecrest Academy of Nevada’s English Language Learner Program strives to provide ELL

students with language skills that will help them understand, speak, read, and write English fluently.

The objective of the Pinecrest English Language Learner Program is to help students make positive

and meaningful academic connections that lead to improvements in student achievement, so they can

succeed academically and socially in both the school setting and the community. Research shows that

the most effective ELL instruction occurs when the teacher integrates instructional objectives

seamlessly in teaching the components of literacy, using both language and meaning-based

approaches. Pinecrest Academy of Nevada has adopted the Structured English Immersion (SEI)

program in which ELL students are provided instruction so they can transition and succeed in an

English-only mainstream classroom.

4

57

Desired Outcomes and Expectations

In order to facilitate instruction which achieves the desired objectives, classroom teachers and/or the

designated ELL Strategist will focus on the seven attributes proven to be associated with positive

student outcomes:

1) explicit skills instruction

2) student-directed activities

3) instructional strategies that enhance understanding

4) opportunities for practice

5) systematic student assessment

6) balanced curriculum

7) both immersive and pull out instruction

Utilizing the aforementioned strategies, Pinecrest Academy of Nevada’s goal is to provide effective

instruction so students performing at proficiency “Level 4 - Expanding” and below are able to utilize

their social English and academic language to understand grade level material and move toward the

“Level 5 - Bridging” and “Level 6 - Reaching” levels of proficiency as demonstrated on the WIDA

ACCESS for ELLs 2.0 English Language Proficiency Test.

Instructional Overview

The Pinecrest Academy of Nevada ELL program creates multiple, scaffolded opportunities for ELL

students to develop understandings of core concepts, engage in analytical practices, and develop the

language needed to be successful. This approach to ELL instruction is grounded in the Six Principles of

Effective ELL Instruction as presented in Understanding Language (2013). These six principles are:

1) Instruction focuses on providing ELL students with opportunities to engage in

discipline-specific practices that are designed to build conceptual understanding and

language competence.

2) Instruction leverages ELL students’ home language(s), cultural assets, and prior knowledge

in order to make content meaningful and comprehensible.

3) Instruction for ELL students is standards-aligned, rigorous, grade-level appropriate, and

provides deliberate and appropriate scaffolding.

4) Instruction is designed in order to move ELL students forward by taking into account their

English proficiency level and prior schooling experience.

5) Instruction equips ELL students with strategies necessary to comprehend and use language

in a variety of academic settings.

6) Diagnostic tools and formative assessment practices are employed to measure students’

content knowledge, academic language competence, and participation in disciplinary

5

58

practices while also allowing teachers to monitor student learning and adjust instruction

accordingly.

Pinecrest Academy of Nevada elementary classrooms currently structure English Language Arts (ELA)

in 90 minute blocks. One-third of instructional time is spent learning grade-level standards and

objectives in the general education classroom. During this time, ELL students receive immersive

instruction and are introduced to literacy objectives through the designated Wonders and Ready

classroom curriculum. Through the designated curriculum, students are provided with grade-level

academic language and explicit vocabulary instruction. The remaining two-thirds of instructional time

is dedicated to differentiated and small-group instruction. The small-group instruction provides an

opportunity for identified ELL students to receive specific instruction that can both fill foundational

gaps while challenging students to grow.

Pinecrest Academy of Nevada middle and high schools provide English Language Arts instruction

during scheduled periods. During ELA class periods, students are taught grade-level standards and

objectives in the general education classroom and ELL students receive immersive instruction. ELL

students in middle and high school are introduced to literacy objectives through the designated

SpringBoard curriculum. Additionally, middle and high school ELL students, who have been identified

as struggling readers through SBAC and iReady assessments, are provided a reading intervention

period. This class period provides an opportunity for identified ELL students, to receive specific

instruction that can fill foundational gaps. The classroom teacher and/or ELL Specialist will support ELL

students through small group or individualized instruction.

Elementary students, who have been identified as English Language Learners, and have been referred

to the Gifted and Talented program are screened using the Naglieri Non-Verbal Ability Test (NNAT-3)

and receive a point on the GATE matrix for their identified ELL status. Middle and high school

students, who have been identified as English Language Learners, are encouraged to participate in

Honors and/or Advanced Placement (AP) courses, as well as dual enrollment and Career and Technical

Education (CTE) courses.

Classroom teacher(s) and/or the ELL Specialist will strategically support ELL students in all subject

areas, and at all grade levels and stages of language acquisition, through integrating the following

strategies into instruction:

● Teacher modeling - Direct, explicit instruction with elaboration and demonstration of skills.

● Scaffolding - Build from what students know, start instruction from prior knowledge and build

up to the new skill.

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59

● Group practice - After explicit instruction small groups practice skills and share knowledge.

● Peer teaching - Students become the teacher and talk to classmates about skills learned.

● Integration - Applying skills learned to other core subjects.

● Modeled Writing – Teacher “Thinks aloud” and demonstrates writing strategies.

● Practice and review - Practice and spiral reviews for understanding and retention.

● Emphasize listening comprehension by using read-alouds and music.

● Model language by saying and showing the meaning.

● Use visuals and have students point to pictures or act out vocabulary and make connections

with student’s background knowledge.

● Utilize videos to introduce and reinforce concepts.

● Implement cooperative learning strategies that allow for the sharing of ideas between students.

● Have students retell stories or experiences.

● Re-phrase incorrect statements in correct English.

● Use graphic organizers and thinking maps.

● Create opportunities for students to practice oral reading fluency with a peer mentor.

● Create activities and assessments that give students an opportunity to present in English.

● Ask students to identify vocabulary by symbols that show the student’s level of understanding.

● Offer challenge activities to expand the student's vocabulary knowledge.

● Train students on the use of a thesaurus and dictionary.

● Demonstrate effective note-taking and provide a template.

Identification of ELL Students

In order to ensure each student is properly identified, Pinecrest Academy of Nevada provides families

with a “Home Language Survey”. The “Home Language Survey” is completed as part of the

registration process and the results of the survey are reviewed by the administrator who oversees the

campus ELL program. The survey includes the following questions:

First language learned by student

Primary language used in home

Language spoken with friends

Is student currently receiving ELL services?

Has your child exited an ELL program at their previous school?

The campus administrator who oversees the ELL program will review the current school year “Home

Language Survey” responses. For students returning to Pinecrest Academy of Nevada, their previous

school year’s WIDA ACCESS assessment results will be used to determine continued eligibility in the

ELL program. Any newly identified potential ELL students will be screened using the WIDA ACCESS

Placement Test (W-APT) in August/September or upon enrollment. Additionally, student transfer

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60

records are reviewed to determine if a student was screened or enrolled in an ELL program at their

previous school. Students who were screened and determined eligible at their previous school will be

enrolled in the Pinecrest ELL program.

Program Implementation

The campus administrator who oversees the ELL program and/or ELL Specialist will work

collaboratively with grade level teams to review baseline assessment results of identified ELL students

in the areas of proficiency and student growth projections. Using the baseline iReady assessments

(K-12), the NWEA MAP (K-3), the previous year’s WIDA ACCESS results, and the current year’s

W-APT screener for students not previously identified, the administrator, classroom teacher(s), and/or

ELL Specialist will identify specific areas of need amongst ELL participants and establish realistic, yet

rigorous, goals for the participants. These goals will be revisited after analyzing the results of each

iReady assessment (K-12) and/or NWEA MAP (K-3) interim assessment. The culmination of these

goals will be in May of each school year. The end of year iReady assessments (K-12), NWEA MAP

(K-3), and the current year’s WIDA ACCESS assessment results will be used to determine student

progress toward their goals.

In August (or upon enrollment) student participants will be identified, parental consent received, and

individualized student goals will be documented. The ELL Literacy Program will begin in September

and will end in May of each school year. Throughout the school year, the campus administrator who

oversees the ELL program and/or ELL Specialist will work collaboratively with each grade level team or

department to review lesson plans and ensure the learning needs of ELL students are being addressed.

Additionally, the classroom teachers and/or ELL Specialist will work closely with the Special Education

teacher to ensure ELL students with Individualized Education Plans (IEPs) are receiving instruction that

aligns with their goals. The school will also provide materials and resources that parents of ELL

program participants can use to assist at home.

Professional Development

Teachers will be provided with professional development training that includes ELL strategies and

research-based instructional methods that will enhance both whole group and small group lessons.

Additionally, classroom teachers will be provided with professional development related to the

understanding of literacy objectives and best practices for how the academic content standards should

be taught and assessed across all subject areas and for all types of learners. These strategies will help

teachers incorporate the previously mentioned seven essential components of effective ELL literacy

instruction along with the Six Principles of Effective ELL Instruction into their whole-group and small

group differentiated lessons and assessments. Teachers interested in pursuing their TESL

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endorsement can request tuition reimbursement in accordance with the policies outlined in the

Pinecrest Academy of Nevada Staff Handbook.

Program Evaluation

The Pinecrest Academy of Nevada English Language Learner Program evaluation plan includes data

from the current school year’s W-APT (for newly identified students), WIDA assessment, the iReady

assessments (K-12), the NWEA MAP Reading assessment (K-3), SBAC results (3-8), Science

assessment (5 and 8), High School Science assessment (10), End of Course exams (8-12), and ACT

test (11). The previous year’s WIDA assessment results and current W-APT screener scores (for

newly identified students) will be used to identify program participants. iReady assessments (K-12)

and NWEA MAP Reading (K-3) will be used as a baseline assessment and then will be administered in

the winter and spring for a total of three diagnostic assessments. The WIDA assessment or W-APT

Screener, in conjunction with the previous school year’s SBAC results and the current baseline

assessments in iReady (K-12) and/or NWEA MAP (K-3) will be utilized to establish individualized

student goals. The interim assessments thereafter will be used to collect and analyze the following

quantitative data points:

● Individual student proficiency levels - noting increases or decreases since baseline

● Individual student growth data - noting increases and decreases since baseline

● Percentage of total ELL program participants meeting the student growth expectation

● Average proficiency level of ELL program participants

The end of year WIDA assessment will be used to determine the percentage of students who qualify

to be exited from the program. Parent notification letters will be home to parents stating whether the

student was exited or if the students will continue in the program for the following school year.

Students who score a 4.5 or higher on the composite score will be exited from the program. Students

who score below 4.5 on the composite score will continue in the ELL program.

Program Timeline

The following outlines the timeline for program components:

❏ July/August: Review previous school year’s WIDA ACCESS Assessment results to determine

program eligibility or exit status. Notify parents of student status in the ELL program.

❏ August: ELL Specialist or designee completes WIDA W-APT and ACCESS online training

certification

❏ August/September or Upon Enrollment: Review “Home Language Survey” responses to

determine students who need to be screened using the W-APT. Notify parents of W-APT

screened students as to their status in the ELL program.

❏ August: iReady (K-12) Baseline assessments administered

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❏ September: NWEA MAP (K-3) Reading Baseline assessment administered

❏ September: ELL Program participants identified and parental consent received

❏ September-May: ELL Literacy program instruction

❏ December: iReady Winter Benchmark assessments administered

❏ January: NWEA MAP (K-3) Reading Winter Benchmark administered

❏ January-February: WIDA ACCESS (K-12) administered

❏ April: iReady Spring Benchmark assessments administered

❏ April/May: SBAC Assessment (3-8), Science Assessment (5, 8), and High School Science

Assessment (10) administered

❏ May: NWEA MAP (K-3) Reading Spring Benchmark administered

❏ May: End of Course Exams for eligible students

❏ May: Culmination of Pinecrest Academy of Nevada ELL program instruction

❏ June: Pinecrest Academy of Nevada ELL Program data analysis

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Appendix:

Parent Notification Documents

Included in the following section are:

● W-APT Notification Letter (Qualified)

● W-APT Notification Letter (Did Not Qualify)

● Parent Notification of Student Participation in English Language Learners (ELL) Program

● Decline Services

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For Your Information Only- Please Do Not Return to the School

W-APT Notification Letter Date: ______________________________

Parents/Guardians of: _______________________________________ Grade: ____________

Dear Parents/Guardians, Based on your child’s submitted registration documents, your child was screened using the W-APT, which stands for the WIDA-ACCESS Placement Test. This is an English language proficiency “screener” test given to incoming students who may be designated as English language learners. Based on the results from the W-APT, your child has QUALIFIED for additional services in the English Language Learner (ELL) program. Your child’s progress toward language proficiency will be tested each February through the WIDA ACCESS test. Results of your child’s WIDA ACCESS test will be provided to you during the summer. Your child will continue in the English Language Learner’s (ELL) program until he/she reaches a composite score of 4.5 or higher on the WIDA ACCESS test.

Oral Language Score: ______________ Literacy Score: ______________ Composite Score: ______________

If you have any questions, please feel free to contact the school.

Sincerely,

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For Your Information Only- Please Do Not Return to the School

W-APT Notification Letter Date: ______________________________

Parents/Guardians of: _______________________________________ Grade: ____________

Dear Parents/Guardians, Based on your child’s submitted registration documents, your child was screened using the W-APT, which stands for the WIDA-ACCESS Placement Test. It is an English language proficiency “screener” test given to incoming students who may be designated as English language learners. Based on the results from the W-APT, your child has been EXITED from the English Language Learner (ELL) program and will not participate in the WiDA Access assessment to measure his/her progress.

Oral Language Score: ______________ Literacy Score: ______________ Composite Score: ______________

If you have any questions, please feel free to contact the school.

Sincerely,

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Parent Notification of Student Participation in English Language Learners (ELL) Program Student’s Name: ______________________________________________________

Dear Parent/Guardian:

This spring, your child took the mandatory WIDA ACCESS English Language Proficiency Test for the state of Nevada. The WIDA ACCESS test evaluates the student’s proficiency in academic use of English in each of the following areas: Overall, Speaking, Listening, Reading, and Writing. Each category receives a score of 1 to 6 as follows:

1 Entering- knows and uses minimal social language and minimal academic language with visual support.

2 Knows and uses some social English and general academic language with visual support.

3 Knows and uses social English and some specific academic language with visual support.

4 Knows and uses social English and some technical academic language.

5 Knows and uses social and academic language working with grade level material.

6 Knows and uses social and academic language at the highest level measured by this test

These are the results of the WIDA ACCESS test for your child (a detailed score report is attached): ______Composite ______Literacy ______Speaking ______Listening ______Reading ______Writing Your child’s test scores show that your child: _______ Exited the ELL Program _______ Will Continue in the ELL Program (Composite = 4.5) (See Explanation Paragraphs Below) Information for students continuing in the program: Your child will exit the program when he/she scores a Level 4.5 or higher in both the “Overall” and “Literacy” categories on the English Language Proficiency assessment. This notice is to inform you that your child will continue to participate in Pinecrest Academy of Nevada’s English Language Learners (ELL) Program. The goal of this program is to help your child learn English so that he or she will be successful in meeting age-appropriate standards for grade promotion and graduation. The method of language instruction used in your child’s program is Structured English Immersion. All instruction is an immersion strategy program in English. Teachers have specialized training in meeting the needs of ELL students, possessing either bilingual education, or ELL reaching credential and/or training, as well as strong receptive skills in the students’ primary language.

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If your child has an individualized education plan (IEP), the above program will meet your child’s needs by the administration of an adapted test and the test administrator will follow the student’s listed accommodations. All of the above programs have activities that teach English, promote a positive self-image, develop cross-cultural understanding, and are designed to meet the educational strengths and needs of the students. The goal of the program is to prepare students to succeed in the general education classes and meet Nevada’s academic achievement standards. When your child reaches the exit criteria, you will be notified of the transition and will be provided opportunity to discuss and participate in decisions related to your child’s future educational plans. Following the release of your child from the program, we will continue to track his or her progress for two years from their release to ensure a successful transition. We will use teacher input, STAR data, and state standardized test results to monitor student progress. If you should choose to decline enrollment of your child in this program, he or she will not receive ELL services, but will still be evaluated each year with the WIDA ACCESS test until meeting the program exit requirements. This evaluation is mandated by the law. Information for students exiting the program: Pinecrest Academy of Nevada will continue to track your child’s progress for two years from their release to ensure a successful transition. We will use teacher input, iReady data, and state standardized test results to monitor student progress. Please feel free to contact me if you would like additional information about the assessment or program or to further review test scores. Sincerely,

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Date: Dear Parent, We understand that you would like to decline the English Learner (EL) program or particular EL services proposed for your child _________________________________. EL services are specifically designed to help your child obtain English language proficiency as well as acquire grade-level content. However, as stated in our conversation, you have the legal right to opt your child out of the program or particular services.

If you still wish to opt your child out of the EL program or particular EL services, please initial next to each item on the checklist below. Doing so will indicate that you fully understand and agree with each statement. After you have initialed next to each of the statements, please sign, date, and return the form to your child’s school. We will keep this document on file stating that you have declined or do not want these indicated EL services for your child.

_________ I am aware of my child’s English language assessment score and other information about my child’s current academic progress, and understand why he/she was recommended for additional English language instruction.

_________ I am familiar with and had the opportunity to discuss the EL programs and services the school has available for my child.

_________ I understand that the school believes its recommendation is the most academically beneficial for my child.

_________ I understand that my child will still be designated an “English Learner” and have his or her English proficiency assessed once per year until he/she no longer meets the definition of an English Learner.

_________ All of this information has been presented to me in a language I fully understand. I, _____________________________, with a full understanding of the above information, wish to decline the EL programs and EL services offered to my child. _________________________________ _________________________ _______________ Parent’s Signature Child’s Name Date

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Supporting Document

Meeting Date: March 24, 2020 Agenda Item: 7 – Review and Approval of Initial Budget for the 2020/2021 School Year Number of Enclosures: 1

SUBJECT: Initial Budget 2020/2021 School Year X Action Appointments Approval Consent Agenda Information Public Hearing Regular Adoption

Presenter (s): Trevor Goodsell Recommendation: Proposed wording for motion/action: Move for approval of the 2020/2021 school year initial budget. Fiscal Impact: N/A Estimated Length of time for consideration (in minutes): 5-10 minutes Background: Review of the initial budget for the 2020/2021 school year. This budget needs to be approved by the Board prior to submission to the State. Submitted By: Staff

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Horizon Cadence St. Rose Inspirada Sloan System Pinecrest

WFTE Gross Value 7,329 7,329 7,329 7,329 7,329 - 7,329 Total Students (FTEs) 861 1,975 1,012 1,195 1,506 - 6,549

Kinder 150 6 125 5 100 4 125 5 125 5 - 625 1st Grade 175 7 130 5 100 4 125 6 150 6 - 680

2nd Grade 182 7 135 5 104 4 156 6 130 5 - 707 3rd Grade 130 5 135 5 108 4 162 6 130 5 - 665 4th Grade 112 4 140 5 108 4 135 5 135 5 - 630 5th Grade 112 4 145 5 124 4 124 4 135 5 - 640 6th Grade - 248 8 124 4 124 4 155 5 - 651 7th Grade - 217 7 124 4 124 4 155 5 - 620 8th Grade - 217 7 120 4 120 4 93 3 - 550 9th Grade - 186 6 - - 186 6 - 372

10th Grade - 124 4 - - 112 4 - 236 11th Grade - 112 4 - - - - 112 12th Grade - 61 2 - - - - 61

Total Students (FTEs) 861 1,975 1,012 1,195 1,506 - 6,549

Prior Year Numbers

SPED 94 79.90 229 194.65 85 72.25 110 93.50 112 95.20 - 630 ELL -

Gate 36 75 32 81 53 - 277 FRL % 32% 32% 28% 10% 19% 0%

TEACHING STAFF

Classroom Teachers 33.00 5.50 68.00 11.33 36.00 6.00 44.0 7.3 54.0 9.000 - 235.00 SPED Teachers 4.00 11.00 4.00 5.0 7.0 - 31.00 Art Teacher 1.00 2.00 1.00 1.0 1.0 - 6.00 Music 1.00 2.00 1.00 1.0 2.0 - 7.00 PE Teacher 1.00 3.00 1.00 1.0 2.0 - 8.00 Technology (STEM) 1.00 2.00 1.00 1.0 1.0 - 6.00 Spanish / Language 1.00 2.00 1.00 1.0 2.0 - 7.00 Additional Elective Teachers 0.50 3.00 2.00 3.0 1.0 - 9.50 Total Teaching Staff 42.50 93.00 47.00 57.00 70.00 - 309.50

ADMIN & SUPPORT Horizon Cadence St. Rose Inspirada Sloan Sloan Pinecrest

Principal 1.0 1.0 1.0 1.0 1.0 - 5.00 Assistant Principal 2.0 4.0 3.0 3.0 3.0 - 15.00 Counselor/ Student Support Advocate 1.0 5.0 - - 2.0 - 8.00 Curriculum Coach 1.0 2.0 1.0 2.0 1.0 1.0 8.00 Office Manager 1.0 2.0 1.0 1.0 1.5 1.0 7.50 Registrar 1.0 2.0 1.0 1.0 1.0 - 6.00 Clinic Aide/ FASA 1.0 2.0 1.0 1.0 1.0 - 6.00 Receptionist 1.0 2.0 1.0 1.0 2.0 - 7.00 Teacher Assistants (SPED) 5.5 16.0 8.5 9.0 10.0 - 49.00 Campus Monitor/Custodian 1.0 5.0 2.0 2.0 4.0 - 14.00 Cafeterial Manager 1.0 2.5 1.0 1.0 1.5 - 7.00 SPED Facilitator 1.0 - 1.00 Speech Pathologist 1.0 1.0 1.0 - 3.00 School Psychologist - - School Nurse 1.0 - 1.00 OT 0.33 0.34 0.33 - 1.00 Gate Teacher 0.5 1.0 0.5 1.0 0.5 0.5 4.00

Total Admin & Support 17.0 47.5 21.3 24.3 29.8 2.5 142.5

Total # Teachers 42.50 93.00 47.00 57.00 70.00 - 309.50 Total # Admin & Support 17.00 47.50 21.33 24.34 29.83 2.50 142.50 Total Staff 59.50 140.50 68.33 81.34 99.83 2.50 452.00

Total Salaries & Benefits as % of Expenses 64.6% 63.3% 62.2% 64.5% 60.3% 99.3% 63.0%Instruction Salaries as % of Total Salaries 75.3% 75.3% 77.9% 75.9% 78.2% 15.2% 75.9%Admin & Support Salaries as % of Total Salaries 24.7% 24.7% 22.1% 24.1% 21.8% 84.8% 24.1%Rent as % of Revenue 11.5% 10.8% 11.6% 11.8% 15.1% #DIV/0! 12.2%

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REVENUE (@ 95%) Horizon Cadence St. Rose Inspirada Sloan System Pinecrest

3110 Budget Revenue 5,994,756 13,751,036 7,046,101 8,320,247 10,485,600 - 45,597,740 4500 NSLP 153,740 $3.10 352,656 158,115 66,681 159,666 - 890,858 3200 GATE 30,708 $853 63,975 $853 27,296 $853 69,093 $853 45,209 $853 - 236,281 1510 Interest Income - - - - - - - 4500 Special Ed Funding (Part B) 89,300 $950 217,550 $950 80,750 $950 104,500 $950 106,400 $950 - 598,500 3115 SPED Discretionary Unit 315,558 $3,357 768,753 $3,357 285,345 $3,357 369,270 $3,357 375,984 $3,357 - 2,114,910

Total Revenues 6,584,062 15,153,970 7,597,606 8,929,791 11,172,859 - 49,438,289

EXPENSES

Personnel Costs Horizon Cadence St. Rose Inspirada Sloan System Pinecrest

104 Principal 101,200 124,476 100,000 143,680 129,743 - 599,099 104 Assistant Principal(s) 150,230 316,000 225,000 248,354 237,000 - 1,176,584 105 Curriculum Coach 62,704 120,000 - 109,000 57,900 70,000 419,604

105/106 Counselor / Student Support Advocate/Dean 56,328 292,500 55,000 - 115,800 - 519,628 101 /103 Teachers Salaries 1,771,000 46 3,781,000 46 1,978,000 46 2,392,000 46 2,903,500 46 - 12,825,500

101 SPED Teachers 184,000 46 506,000 46 184,000 46 230,000 46 332,500 47 - 1,436,500 107 Office Manager/ Registrar / Banker 108,980 194,550 94,700 87,700 105,260 70,000 661,190 107 Secretary & FASA 56,729 91,200 48,640 41,800 59,280 - 297,649 102 Teacher Assistants (including SPED) 102,960 305,280 162,180 168,480 187,200 - 926,100 107 Campus Monitors 42,240 127,200 56,640 49,920 107,760 - 383,760 107 Cafeteria Manager -

Unrestricted Salaries 2,636,370 5,858,206 2,904,160 3,470,934 4,235,943 140,000 19,245,613

Restricted Salaries Horizon Cadence St. Rose Inspirada Sloan System Pinecrest

SPED Facilitator 62,500 65,000 62,000 - 189,500 Speech Pathologist 43,000 41,000 61,000 - 145,000 School Psychologist 33,000 32,000 - 65,000 School Nurse 64,000 32,000 32,000 - 128,000 OT 16,334 16,334 16,334 - 49,002 GATE 23,000 41,000 23,000 42,000 33,000 25,000 187,000

107 Cafeteria Manager - NSLP 19,240 36,075 6 14,430 6 14,430 21,645 - 105,820 On Campus Sub 22,500 45,000 22,500 22,500 22,500 - 135,000

Restricted Salaries 127,240 294,075 109,264 262,264 186,479 25,000 1,004,322

Total Salaries and Wages 2,763,610 6,152,281 3,013,424 3,733,198 4,422,422 165,000 20,249,935

230 PERS - 29.25% 808,356 1,799,542 881,427 1,049,934 1,293,558 48,263 5,881,080 Insurances/Employment Taxes/Other Benefits 497,450 1,107,411 542,416 641,150 776,575 29,700 3,594,702

150 Incentives / Bonuses 69,216 157,459 76,762 97,307 111,567 4,482 516,793 Steiphen 3,000 3,000 3,000 3,000 10,000 - 22,000

250 Tuition Reimbursements 12,000 20,000 14,000 15,000 17,000 - 78,000 Subst. Teachers (10 days/Teacher) 47,625 165 108,450 165 55,050 165 71,550 165 93,000 165 - 375,675

Total Payroll / Benefits and Related 4,201,257 9,348,143 4,586,079 5,611,139 6,724,122 247,444 30,718,184 Supplies Horizon Cadence St. Rose Inspirada Sloan System Pinecrest

Consumables 86,100 147,500 101,200 119,500 150,600 - 604,900 561 Duel Enrollment - Student Fees/Texbooks - 75,000 - - - - 75,000

Zion's FFE Lease - payments 75,000 562,000 180,000 280,000 375,500 - 1,472,500 610 Office Supplies 11,193 13 25,675 13 13,156 13 15,535 13 19,578 13 1,000 86,137 610 Classroom Supplies 23,247 27 53,325 27 27,324 27 32,265 27 40,662 27 - 176,823 610 Copier Supplies 3,444 4 7,900 4 4,048 4 4,780 4 6,024 4 - 26,196 610 Nursing Supplies 2,583 3 5,925 3 3,036 3 3,585 3 4,518 3 - 19,647 610 SPED Supplies 11,280 120 27,480 120 10,200 120 13,200 120 13,440 120 - 75,600

Athletics/Extra - 30,000 20,000 - 50,000 Total Supplies 212,847 934,805 338,964 468,865 630,322 1,000 2,586,803

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Purchased Services

320 Data Analysts 10,000 15,000 1,000 10,000 15,000 - 51,000 300 Special Education Contracted Services 172,200 200 227,125 115 217,580 215 119,500 100 233,430 155 - 969,835 310 Management Fee 387,450 450 888,750 450 455,400 450 537,750 450 677,700 450 - 2,947,050 310 Payroll Services 16,280 35,720 18,399 21,522 25,959 660 118,540 340 Audit/Tax 9,800 9,800 9,800 9,800 9,800 - 49,000 340 Legal Fees 5,500 7,500 5,500 5,500 6,750 - 30,750 352 IT Services 36,162 42 82,950 42 42,504 42 50,190 42 63,252 42 - 275,058 350 IT Set-up Fees 5,000 10,000 5,500 6,000 15,000 - 41,500 591 State Administrative Fee 78,878 1.25% 180,935 1.25% 92,712 1.25% 109,477 1.25% 137,968 1.25% - 599,970 320 Affiliation Fee - Inc. (1/2 of 1%) 31,551 0.05% 72,374 0.05% 37,085 0.05% 43,791 0.05% 55,187 0.05% - 239,988 330 Affiliation Fee - Professional Development (1/2 of 1%) 31,551 0.05% 72,374 0.05% 37,085 0.05% 43,791 0.05% 55,187 0.05% - 239,988

Total Purchased Services 784,373 1,602,527 922,565 957,320 1,295,234 660 5,562,679 Other Operations Horizon Cadence St. Rose Inspirada Sloan System Pinecrest

533 Telephone 3,600 4,500 3,750 4,100 4,500 - 20,450 535 Internet 15,500 20,500 17,500 18,500 19,500 - 91,500 534 Cell Phones - - - - - - - 531 Postage 900 1,250 1,000 1,100 1,250 - 5,500 535 Website 4,200 4,200 4,200 4,200 4,200 - 21,000 443 Copier / Printing 35,000 57,500 40,000 57,500 55,000 - 245,000 651 Infinite Campus 2,500 2,500 2,500 2,500 2,500 - 12,500

Total Other Operations 61,700 90,450 68,950 87,900 86,950 - 395,950 Insurances

521 Property Insurnance 36,300 68,200 52,800 57,200 68,200 - 282,700 522 Liability Insurance - 523 Other Insurances -

Total Insurances 36,300 68,200 52,800 57,200 68,200 - 282,700 Other

570 Lunch Program-NSLP 145,371 2.90 332,404 149,614 64,079 151,365 - 842,833 540 Advertising/Marketing 3,000 3,000 3,000 3,000 3,000 - 15,000 580 Travel 2,000 3,000 2,200 2,600 3,000 - 12,800 340 Background and Fingerprinting 540 1,320 660 1,020 1,500 - 5,040 810 Dues and Fees 10,500 10,500 10,500 10,500 10,500 - 52,500

Graduation - 10,500 - - - - 10,500 900 Other Purchases 1,750 2,500 2,000 2,250 2,250 - 10,750

Total Other 163,161 363,224 167,974 83,449 171,615 - 949,423

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Facilities Horizon Cadence St. Rose Inspirada Sloan System Pinecrest

622 Public Utilities 88,000 200,000 71,000 87,000 130,000 - 576,000 621 Natural Gas 2,200 - - - - 2,200 411 Water / Sewer 18,000 28,000 48,800 18,000 22,000 - 134,800 422 Garbage/Disposal 16,500 39,600 17,500 20,000 28,000 - 121,600 490 Fire and Security alarms 6,500 15,500 6,900 6,500 11,000 - 46,400 422 Contracted Janitorial Services 62,053 219,009 84,558 94,773 123,115 - 583,509 610 Custodial Supplies 17,220 20 39,500 20 20,240 20 23,900 20 30,120 20 - 130,980

430/431 Facility Maintenance/Repairs/Capital Outlay 44,000 90,000 52,500 55,000 43,000 - 284,500 420 Lawn Care 11,200 600 19,000 1200 10,800 650 10,700 625 16,400 4100 - 68,100 431 AC Maintenance & Repair 9,700 600 37,500 2750 14,400 1200 16,200 1100 21,300 1400 - 99,100

Total Facilitiy 275,373 688,109 326,698 332,073 424,935 - 2,047,189

Total Expenses Before Bldg 5,735,012 13,095,458 6,464,030 7,597,947 9,401,379 249,104 42,542,929

Scheduled Bond Payment 743,095 - 908,227 1,100,881 2,752,203 Scheduled Bond Payment - 1,743,000 - 1,743,000 Scheduled Bond Payment 1,683,500 1,683,500 Additional Parking 29,800 - - - 29,800

- Surplus (Revenues-Total Expenses-Lease-Bond) 76,155 375,012 225,350 230,963 28,481 (249,104) 686,857

1.18% 2.53% 3.03% 2.61% 0.26% 1.41%Horizon Cadence St. Rose Inspirada Sloan System Pinecrest

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Supporting Document

Meeting Date: March 24, 2020 Agenda Item: 8 – Review and Approval of the Revised 2020-2021 School Year Calendar Number of Enclosures: 2

SUBJECT: Revised 2020-2021 School Year Calendar X Action Appointments Approval Consent Agenda Information Public Hearing Regular Adoption

Presenter (s): Lead Principal Lisa Satory Recommendation: Proposed wording for motion/action: Move for approval of the revised 2020-2021 school year Calendar. Fiscal Impact: N/A Estimated Length of time for consideration (in minutes): 5-10 minutes Background: At the February 5, 2020 Board meeting, the 2020-2021 school year calendar was approved by the Board. Revisions to the calendar have since been made, and as such the Board will need to approve those revisions. Submitted By: Staff

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2020 Monday, August 10 First Day of School Monday, September 7 Labor Day (No school) Monday, September 14 Professional Development Day (No school) Monday, October 5 Professional Development Day (No school) Friday, October 9 End of First Grading Period Friday, October 16 Parent Teacher Conferences (No school) Friday, October 30 Nevada Day Observed (No school) Monday, November 2 No School for students and staff Tuesday, November 3 Professional Development Day (No school) Wednesday, November 11 Veteran’s Day (No school) Wed-Fri, November 25-27 Thanksgiving Break (No school) Tue-Fri, December 15-18 MS/HS Exam Days (Half day of school for MS/HS students only) Friday, December 18 Data Day (Half day for all students) Friday, December 18 End of Second Grading Period/End of First Semester Mon-Thur, December 21-31 Winter Break (No school) 2021 Fri-Tue, January 1-5 Winter Break (No school) Wednesday, January 6 Classes Resume Friday, January 15 Data Day (Half day for all students) Monday, January 18 Martin Luther King, Jr. Day (No school) Monday, February 8 No School for students and staff Friday, February 12 Data Day (Half day for all students) Monday, February 15 President’s Day (No school) Friday, March 12 End of Third Grading Period Friday, March 26 Data Day (Half day for all students) Mon-Mon, March 29-April 5 Spring Break (No school) Tuesday, April 6 Classes Resume Monday, April 26 Professional Development Day (No school) Fri-Wed, May 21-26 MS/HS Exam Days (Half day of school for MS/HS students only) Wednesday, May 26 Last Day of School (Half day for all students) Wednesday, May 26 End of Fourth Grading Period/End of Second Semester

Revised March 11, 2020

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2020 Mon-Tue, July 27 - 28 New Teacher Academy (Optional-Tentative) Monday, August 3 Teachers Return Wednesday, August 5 System Professional Development Day (Tentative) Friday, August 7 Meet the Teacher Monday, August 10 First Day of School Monday, September 7 Labor Day (No school for students and staff) Monday, September 14 Professional Development Day (No school for students) Monday, October 5 Professional Development Day (No school for students) Friday, October 9 End of First Grading Period Friday, October 16 Parent Teacher Conferences (No school for students) Friday, October 30 Nevada Day Observed (No school for students and staff) Monday, November 2 No School for students and staff Monday, November 2 First Contingency Day (if needed) Tuesday, November 3 Professional Development Day (No school for students) Wednesday, November 11 Veteran’s Day (No school for students and staff) Wed-Fri, November 25-27 Thanksgiving Break (No school for students and staff) Tue-Fri, December 15-18 MS/HS Exam Days (Half day of school for MS/HS students only) Friday, December 18 Data Day (Half day for all students) Friday, December 18 End of Second Grading Period/End of First Semester Mon-Thur, December 21-31 Winter Break (No school for students and staff) 2021 Fri-Tue, January 1-5 Winter Break (No school for students and staff) Wednesday, January 6 Classes Resume Friday, January 15 Data Day (Half day for all students) Monday, January 18 Martin Luther King, Jr. Day (No school for students and staff) Monday, February 8 No School for students and staff Friday, February 12 Data Day (Half day for all students) Monday, February 15 President’s Day (No school for students and staff) Friday, March 12 End of Third Grading Period Friday, March 26 Data Day (Half day for all students) Mon-Mon, March 29-April 5 Spring Break (No school for students or staff) Monday, April 5 Second Contingency Day (if needed) Tuesday, April 6 Classes Resume Monday, April 26 Professional Development Day (No school for students) Fri-Wed, May 21-26 MS/HS Exam Days (Half day of school for MS/HS students only) Wednesday, May 26 End of Fourth Grading Period/End of Second Semester Wednesday, May 26 Last Day of School (Half day for all students) Thursday, May 27 Last Day for Teachers Thursday, May 27 Third Contingency Day (if needed)

Revised March 11, 2020

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Supporting Document

Meeting Date: March 24, 2020 Agenda Item: 9 –Update and Analysis of COVID-19 Action Plan, Communications, Alternate Instruction Plan, and School Travel Number of Enclosures:

SUBJECT: COVID-19 Update X Action Appointments Approval Consent Agenda Information Public Hearing Regular Adoption

Presenter (s): Lead Principal Lisa Satory Recommendation: Proposed wording for motion/action: Fiscal Impact: N/A Estimated Length of time for consideration (in minutes): 5-10 minutes Background: Due to the COVID-19 outbreak in the State of Nevada, the Governor announced all K-12 schools would be closed until April 6, 2020. The Principals will give an update to the Board on the initiatives taken due to the closure of Pinecrest Academy of Nevada. Submitted By: Staff

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