Industry Information Session - School Nutrition · REQUEST FOR MEAL PRICE INCREASE WORKSHEET -...

Industry Information Session: Understanding School Operations

Profit and Loss

Monday, January 14 10:15 AM – 11:30 AM

Facilitator: Gary Vonck

Panelists: Dora Rivas

Linda Stoll

Julia Bauscher

Understanding Profit and Loss

Dora Rivas, MS, RD, SNS

Dallas ISD Executive Director

Food and Child Nutrition Services

Learning Objectives

Implementing strong financial methods for a successful SN program

Attendees will leave with a thorough understanding of the importance of applying strong financial methods within a program involving multiple regulatory requirements

The Why is Obvious

• Efficient use of funds is critical to operations

• Monitoring of Profit and Loss helps in decision making

• A sustainable program assures JOB SECURITY!

What to Monitor • Income by District and by Location

– Reimbursements – Cash Receipts – A la Carte Sales – State Matching/subsidies

• Expenditures – Food – Labor – Non-food supplies – Capital Outlay – Operating expenditures (direct & indirect) – Losses

• Bottom Line

Factors that affect Profit & Loss • Menu planning

Required menu pattern is the same but decisions around products purchased varies

Too many choices Monitoring student meal participation Pennies make a difference – they add up!

• Staff training Management- Food ordering/receipt & storage, handling Employee- preparation, production, batch-cooking and use of

leftovers

• Monitoring Compliance- skimping on serving sizes to reduce cost can result in

non-compliance and student dissatisfaction Food Quality- affects participation Food overproduction and/or food waste affects bottom-line

Strategic Planning Cycle

Dallas ISD FCNC

Strategic Plan 2011-2015

Visioning Session/

Mission Statement

SWOT Analysis

Critical Issue Statements

Goal Setting//Strategy and Action Step

Development

Balanced Scorecard

Key Performance Indicators

Annual Review and Update

Reports that help me

• Profit & Loss Monthly comparison (total cost & percentage of revenue by district and by school)

– Comparison current month to same month previous year

– Comparison of YTD this year to last year YTD

• Monthly Meals per Labor Hour by district and by school

Profit and Loss Report

Meals per Labor Hour Reports by District

Participation Trend

81,123 79,886 80,664 79,945 77,045 78,788

94,645

92,210

91,912

91,122 91,257

90,785

88,000

89,000

90,000

91,000

92,000

93,000

94,000

95,000

75,000

76,000

77,000

78,000

79,000

80,000

81,000

82,000

2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012

Elementary Lunch

Lunch Participation Count Enrollment Trendline Participation Trendline

Meals per Labor Hour Reports by Campus

Fund Balance Cost of Operations

• Profitability

• Use of reserve funds

– Cash flow

– How much should be in reserves

Participation Trends

15,975 17,885 18,129 18,692 17,933 17,874

25,854

28,247

27,883

27,630

28,071

27,287

24,500

25,000

25,500

26,000

26,500

27,000

27,500

28,000

28,500

14,500

15,000

15,500

16,000

16,500

17,000

17,500

18,000

18,500

19,000

2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012

Middle School Lunch


Participation Trend

18,408 19,483 20,549 20,732 19,831 21,257

39,624

39,455

38,836

38,038

37,516

37,988

36,000

36,500

37,000

37,500

38,000

38,500

39,000

39,500

40,000

16,500

17,000

17,500

18,000

18,500

19,000

19,500

20,000

20,500

21,000

21,500

2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012

High School Lunch


THANK YOU

Understanding Profit and Loss

Linda Stoll, MPH, SNS

Executive Director, Food and Nutrition Services

Jeffco Public Schools

Bottom Line – “Break Even”

• School Boards expect Food Service Programs to be self-supporting

• Increasingly, school districts charge Food Service Programs for “services” provided by the district

– HR; Payroll; Maintenance; AP; Trash; Utilities

• Direct Charge for specific services

• Indirect charges - % of budget

Profit and Loss Statement is a measure of success

• Against previous month

• Against same month, previous year

• Against budgeted numbers

– Government Accounting works different than “business Accounting” – need to “meet the budget”.

District P & L

Go to spread sheet #1

Compare to last year


Look at specific area of district

Go to spread sheet # 3

Look at specific School


Against budget

• Go to spread sheet #7

Plate Cost • An important number to our program is “plate

cost”

• We know how much money we receive for each meal that we serve

• We need to know how much it costs us to produce one meal – Food costs

– Labor costs

– Indirect costs

Plate cost

• District wide – spread sheet # 5

• Site – spread sheet # 6

CDE- NUTRITION UNIT District 1420

REQUEST FOR MEAL PRICE INCREASE WORKSHEET - (NSLP & SBP) School Year 2012-2013

As of October 2012

National School Lunch Program

CFDA: 10.555

Chart of Accounts

Program 3100 Object EXPENDITURES

0630 Food & Milk 1,093,138

0100, 0200 Labor (Salaries & Benefits) 3,156,925

0300, 0400,

0500, 0600,

0740, 0800, Other (Nonfood, small equipment) (2,279,467)

* Total Costs 1,970,596 * Per Plate Cost 1.89

Determining Meals Served To Students July 2012 - June 2013

Breakfasts Lunches/Ala

Carte/Snacks

Breakfast & Lunch 97,883 742,415

Snacks 0 6,475

Ala Carte 0 184,539

Central Kitchen - Charters 550 10,352

Summer Feeding 0 0

Total Meals Served 98,433 943,781

* - These amounts do not include depreciation or commodity expense

When reporting to CDE for future price increases, depreciation and commodities should be left in the

expenses calculation

Participation comparisons

• Look at impact of menu changes

• Look at impact of enrollment changes

• Look at impact of marketing strategies

Jeffco – Elementary Breakfast

-

1,000

2,000

3,000

4,000

5,000

6,000

7,000

Aug Sept Oct Nov

Breakfast ADP - Elementary Schools

2009-2010 2010-2011 2011-2012 2012-2013

Jeffco – Secondary Breakfast

-

500

1,000

1,500

2,000

2,500

3,000

3,500

Aug Sept Oct Nov

Breakfast ADP - Secondary Schools

2009-2010 2010-2011 2011-2012 2012-2013

Jeffco – Elementary Lunch

-

5,000

10,000

15,000

20,000

25,000

Aug Sept Oct Nov

Lunch ADP - Elementary Schools

2009-2010 2010-2011 2011-2012 2012-2013

Jeffco – Secondary Lunch

-

2,000

4,000

6,000

8,000

10,000

12,000

14,000

Aug Sept Oct Nov

Lunch ADP - Secondary Schools

2009-2010 2010-2011 2011-2012 2012-2013

THANK YOU

Jefferson County Public Schools SCHOOL AND COMMUNITY

NUTRITION SERVICES

Louisville, KY

Julia Bauscher, SNS

Director

Overview • 101,000 students

• 65% Free/Reduced

• 144 school cafeterias; central kitchen/warehouse

• 825 employees

• 61,500 Lunch ADP

• 35,000 Breakfast ADP

• NSLP, SBP, SFSP, BIC, USDA FFVP

Gain/Loss

• Extensive report by location, by level, generated by coordinator records and reports

• Detailed participation information

• Detailed expense information

• Detailed revenue information

• Utilized by SCNS administrators to monitor school performance and target areas for improvement

Gain/Loss Snapshot

Avg.

Lunch

Food

Plate Cost

per Meal

Avg. YTD

Lunch Labor

Cost (w/

Benefits)

Avg.

Lunch

Labor

Cost per

Meal

Avg. YTD

Other Direct

Lunch Plate

Costs

Avg. Lunch

Other

Direct

Cost per

Meal

Avg. YTD

Indirect

Plate Cost

Avg.

Lunch

Indirect

Cost per

Meal

Avg. YTD

Lunch

Equipment,

CO Plate

Cost

Avg.

Lunch

Equip/CO

Cost per

Meal

Avg.

Lunch

Meal

Plate

Cost

1.23$ 25,245.60$ 1.08$ 10,924.80$ 0.47$ $4,868.00 0.21$ $1,118.30 0.05$ 3.04$

1.26$ 29,019.20$ 0.98$ 13,447.20$ 0.45$ $5,596.00 0.19$ $1,425.60 0.05$ 2.92$

1.22$ 37,513.60$ 0.78$ 17,252.00$ 0.36$ $7,233.60 0.15$ $2,303.14 0.05$ 2.56$

1.17$ 31,696.00$ 0.79$ 14,541.60$ 0.36$ $6,112.00 0.15$ $1,929.31 0.05$ 2.52$

1.23$ 40,519.20$ 0.75$ 19,475.20$ 0.36$ $7,813.60 0.14$ $2,607.26 0.05$ 2.53$

1.37$ 26,529.60$ 0.92$ 11,749.60$ 0.41$ $5,116.00 0.18$ $1,387.58 0.05$ 2.92$

1.23$ 31,043.20$ 0.66$ 14,620.80$ 0.31$ $5,986.40 0.13$ $2,261.95 0.05$ 2.37$

School Name: Loc.# Membership Month/Year # Days Served

1 Free Reduced

2 Attendance: ADP-Lunch ADP-Break.

3 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

4 Lunch Breakfast B % Fr Eating B% R Eating

5 #DIV/0! #DIV/0!

6 L % Fr Eating L % R Eating

INCOME: Federal Reimbursement

Reimb. # Meals Mo. Reimb. Daily Daily

Rates X Served = Due Counts Dollars

10 Reduced 1.55 -$ #DIV/0! #DIV/0!

11 Free 1.85 -$ #DIV/0! #DIV/0!

12 Paid 0.27 -$ #DIV/0! #DIV/0!

13 0 -$ #DIV/0! #DIV/0!

14 Lunch Reduced 2.48 -$ #DIV/0! #DIV/0!

15 Free 2.88 -$ #DIV/0! #DIV/0!

16 Paid 0.29 -$ #DIV/0! #DIV/0!

17 0 -$ #DIV/0! #DIV/0!

18 -$ #DIV/0!

19

20 #DIV/0!

21 #DIV/0!

22 #DIV/0!

23 Misc. Includes G&A Revenue Letter Payment

24 -$ #DIV/0!

25 EXPENSES:

26 1 #DIV/0!27

28 2 #DIV/0!

29 3 -$ #DIV/0!

30 4 #DIV/0!

31 5 #DIV/0!

32 6

33

34 -$ #DIV/0!

35 -$ #DIV/0!

36 $0.00 #DIV/0!

SCNS SCHOOL SITE MONTHLY GAIN/LOSS

Percent Eating Daily To Attendance:

(1) Federal Reimbursement Received

(Rates are Updated Annually in July).

Needy Breakfast Rates

Tot. Number "Breakfast" Meals Served

Tot. Number "Lunch" Meals Served

Total Reimbursement Due

(2) Cash Daily Sales

Lunch -Cash Income - 116 EOM Report

Breakfast -Cash Income - 116 EOM Report

Misc. ALaCarte Cash Income - 116 EOM Report

Grand Tot.Cash Will Include Reimbursement Due +

G&A Revenue Payment Rec'd.

Food - All Food Used By EOM Physical InventoryIncludes Purchased Food Loss/Food Bank Donation

Labor - Total Direct Labor Per Biometric Time Clock

* Grand Total EOM Expense Position:

* Grand Total EOM Revenue (Cash+Reimb.)

Directions: Goal is to operate a financially sound program by maintaining a daily/monthly gain.

School Site Management will enter data into the b lank (yellow highlighted) fields relevant to the school location program

each month using the SCN-D2 116 School Report. The 116 report will be sent from SCNS-Records & Reports each

month.

Equipment Depreciation .22% to Lunch ADP

Other Direc - Supplies/Disposables/Fringe/Other

Indirect - KDE % Annual Assignment X Indirect Cost Base

Covers Cost of Chemicals/C.O. Adm./NSC-Drivers & Whs.

ADDITIONAL EXPENSES: Uncollected Student Charges

Enter 0 in # 6 if you have 0 charges to collect.

Other Reports

• Summary Profit/Loss for Program – updated monthly

• Summary Claim for Reimbursement – updated monthly

• Monthly/Annual Report for COO focusing on major KPIs; “War Room data”

• Others as needed/requested

School Breakfast Participation

0

5,000

10,000

15,000

20,000

25,000

2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012

Elem-ADP

MS-ADP

HS-ADP

Spec-ADP

School Lunch Participation

0

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012

E-ADP

M-ADP

H-ADP

Sp-ADP

Lunch Participation by Eligibility

80.3% 78.1% 78.4%

80.3% 81.0% 82.5%

70.4% 68.3%

70.6% 71.2% 69.6% 71.0%

36.3% 37.0% 36.8% 34.7% 33.8%

31.3%

60.1% 60.0% 61.3% 62.2% 62.4% 62.5%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%

2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012

Part. % F Part. % R Part. % P Part. % Total

Breakfast Participation by Eligibility

41.8% 42.2% 42.8%

45.4% 47.9%

50.0%

21.8% 23.0% 23.1%

24.7% 25.0% 27.4%

6.1% 7.0% 6.8% 6.3% 6.9% 6.9%

24.5% 25.8%

27.0% 28.9%

30.9% 32.3%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012

Part. % F Part. % R Part. % P Part. % Total

$-

$5

$10

$15

$20

$25

$30

$35

$40

$45

$50

FOOD LABOR EQUIPMENT OTHER DIRECT TOTAL EXP

Mill

ion

s

2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012

SCNS EXPENSES

48.1% 49.7%

52.4% 54.1%

55.5%

8.0% 8.2% 8.2% 7.8% 6.7%

56% 58%

61% 62% 62%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

2006-2007 2007-2008 2008-2009 2009-2010 2010-2011

% Free % Red. % F/R

FOOD $16,829,965

38%

LABOR $12,933,751

29%

EQUIPMENT $2,291,512

5%

OTHER DIRECT $12,620,044

28%

2011-2012 Expenses

Co. Tot. Cash $11,884,738

26%

Total Reimb. Claimed

$33,562,591 74%

2011-2012

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