Combining Statements of Component Units

Component units are entities and/or organizations for which the School Board is financially accountable. Due to the nature and significance of their relationship with the School Board, exclusion of these entities and/or organizations would cause the District's basic financial statements to be misleading. The component units columns in the government-wide financial statements, Exhibits A and B, include consolidated financial data for the following component units:

Academy at the Farm – A Kindergarten through 8th grade school focused on creatively integrating equestrian, horticultural and farm animal components into an interactive, inclusive learning environment.

Athenian Academy of Technology and the Arts– A Kindergarten through 8th grade school offering students a program that incorporates Technology and the Arts including the Greek language and culture.

Classical Preparatory – A Kindergarten through 12th grade school providing a classical style education.

Countryside Montessori– A 1st through 8th grade school offering students the opportunity to obtain a lifelong love of learning through an enriched, hands-on Montessori curriculum.

Creation Foundation, Inc. D/B/A Dayspring Academy– A Kindergarten through 12th grade school offering students an atmosphere of learning which focuses on the basics of education: reading, writing, math, science, history, and literature by using and emphasizing the fine arts.

Imagine School at Land O’ Lakes – A Kindergarten through 8th grade school offering students a challenging program of study and strong character development within a nurturing and orderly learning environment.

Innovation Preparatory Academy- A Kindergarten through 6th grade school offering an innovative and forward-thinking education model with emphasis on student Wellness, Innovative experience, Science, and Health (WISH).

Learning Lodge Academy– A Kindergarten through 7th grade school offering an environment that encourages children to build social skills and refine their problem solving and critical thinking abilities.

Pepin Academies of Pasco County– A 3rd through 12th grade school providing an alternative education program for special needs students.

Pinecrest Academy Wesley Chapel- A Kindergarten through 6th grade school offering a nurturing educational environment focusing on college and career success and empowering global leadership.

Plato Academy Trinity Charter School – A Kindergarten through 6th grade school offering an enriched, disruption-free environment through optimum instruction, support and encouragement.

Union Park Charter School- A Kindergarten through 8th grade school offering a learning environment that integrates research-based curriculum, a culture of safety and success, and concentration on academic rigor, while focusing on citizenship and experiential learning through student engagement.

Assets:

District School Board of Pasco County Combining Statement of Net Position Component Units

June 30, 2021

Athenian Creation Foundation,

Academy Academy of Classical Countryside Inc., dba Dayspring Imagine School at the Technology Preparatory Montessori Academy for Education at

Farm and the Arts School Charter School and the Arts Land O' Lakes

Cash

$ 739,768 $

978,288

$ 1,846,960 $

1,152,288 $

2,018,578 $

3,037,969

Investments - - 1,691,469 - - -

Accounts Receivable 623 85,189 47,008 632 - -

Accrued Interest Receivable - - - - - -

Deposits Receivable - - - - - -

Due From Other Agencies 45,686 41,337 167,329 29,912 247,926 261,510

Inventories 29,089 - - - -

Prepaid Items - 45,049 - 18,771 49,567 9,635

Long Term Investments - - - - - -

Capital Assets (net of accumulated depreciation) depreciation):

Land 1,325,978 900,750 550,000 105,872 979,683 3,032,033

Construction in Process - - 56,020 - 5,502,175 - Improvements Other Than Buildings - - 21,715 15,116 675,286 458,664 Leasehold Property and Improvements - - 2,530 - - Buildings and Fixed Equipment 3,000,383 1,825,793 14,589,340 296,207 4,156,621 12,995,787

Furniture, Fixtures, and Equipment 103,040 3,653 92,980 16,479 84,166 188,308

Motor Vehicles - - 6,428 - 1,093 344,534

Computer Software - 136,421 - - - -

Audio Visual Materials - - - - - -

Total Assets 5,244,567 4,016,480 19,069,249 1,637,807 13,715,095 20,328,440

Deferred Outflows of Resources:

Pension - - - - - -

Total Deferred Outflows of Resources - - - - - -

Total Assets and Deferred Outflows

Liabilities:

$ 5,244,567

$ 4,016,480

$ 19,069,249

$ 1,637,807

$ 13,715,095 $ 20,328,440

Salaries and Benefits Payable	$ 38,077	$ 220,221	$ 256,126		$ 223,277	$ 361,270
Accounts Payable	1,897	9,000	97,728	4,857	339,555	4,493
Due To Other Agencies	-	-	46,453	-	-	-
Accrued Interest Payable	-	-	-	-	-	-
Advanced Revenue	-	-	-	-	-	-
Construction Contracts Payable	-	-	-	-	-	-
Total Current Liabilities	39,974	229,221	400,307	4,857	562,832	365,763
Non-Current Liabilities Due Within One Year:
Notes Payable	658,267	72,691	-	45,717	174,016	-
Obligations Under Capital Leases	-	-	-	941	-	-
Bonds Payable	-	-	330,000	-	-	235,000
Compensated Absences	-	-	-	-	-	-
Lease Purchase Agreements Payable	-	-	-	-	-	-
Total Due within one year	658,267	72,691	330,000	46,658	174,016	235,000
Long-Term Debt and Liabilities:
Notes Payable	3,482,188	2,179,421	-	189,927	10,508,672	-
Obligations Under Capital Leases	-	-	-	-	-	-
Bonds Payable	-	-	18,496,745	-	-	18,863,935
Compensated Absences	-	-	-	-	204,646	-
Net Pension Liability	-	-	-	-	-	-
Other Long-Term Liabilities	-	-	-	-	-	-
Total Due in more than one year	3,482,188	2,179,421	18,496,745	189,927	10,713,318	18,863,935
Total Liabilities	4,180,429	2,481,333	19,227,052	241,442	11,450,166	19,464,698
eferred Inflows of Resources: Pension -		-	-	-	- -
Total Deferred Inflows of Resources -		-	-	-	-	-
t Position:
t Investment in Capital Assets 377,876 614,505 (3,510,262) 199,619 716,336 (2,079,609)
stricted for Other Purposes - - 1,691,469 - 1,321,689 1,902,789
stricted Pasco Education Fund - - - - - -
restricted 686,262 920,642 1,660,990 1,196,746 226,904 1,040,562
Total Net Position $ 1,064,138		$ 1,535,147	$ (157,803)	$ 1,396,365	$ 2,264,929 $ 863,742

Ne Ne Re Re Un

Innovation Preparatory	Learning Lodge	Pepin Academies of	Pinecrest Academy	Plato Academy Trinity	Union Park	Pasco Education	Total Component
Academy Academy Pasco County Wesley Chapel Charter School Charter School Foundation Units
$ 664,737	$ 1,071,759	$ 1,993,235	$ 144,126	$ 291,210	$ 1,173,307	$ 387,137	$ 15,499,362
-	-	-	238,000	-	1,045,346	1,091,231	4,066,046
-	-	16,500	-	-	4,273	139,202	293,427
-	-	-	-	-	6,294	-	6,294
28,775	-	-	5,000	-	18,805	-	52,580
-	97,530	-	799,227	154,891	12,653	-	1,858,001
-	-	-	-	-	-	-	29,089
124	-	30,681	375,743	4,668	16,496	1,204,865	1,755,599
-	-	-	-	-	-	2,256,859	2,256,859
-	-	870,250	-	-	-	-	7,764,566
-	-	494,739	-	-	-	-	6,052,934
-	-	-	-	13,156	23,781	-	1,207,718
-	-	-	-	-	-	-	2,530
7,941,364	-	9,073,720	-	-	9,480,620	-	63,359,835
833,431	15,477	64,339	1,278,019	45,594	440,166	-	3,165,652
-	-	-	-	-	-	-	352,055
442,596	-	-	-	-	48,503	1,229	628,749
-	-	-	102,374	-	-	-	102,374
9,911,027	1,184,766	12,543,464	2,942,489	509,519	12,270,244	5,080,523	108,453,670

- 651,984 - - - - - 651,984

$ 9,911,027 $ 1,836,750 $ 12,543,464 $ 2,942,489 $ 509,519 $ 12,270,244 $ 5,080,523 $ 109,105,654

$ 212,732	$ 6,637	$ 260,066	$ 150,595	$ -	$ 243,805	$ -	$ 1,972,806
201,817	-	19,938	539,929	461,988	62,948	6,330	1,750,480
208,691	-	-	30	-	757,916	-	1,013,090
143,171	-	284,125	-	-	28,530	-	455,826
-	-	-	-	-	7,941	-	7,941

- - 186,979 - - - - 186,979

766,411 6,637 751,108 690,554 461,988 1,101,140 6,330 5,387,122

-	267,101	- - 1,847	-	95,522	1,315,161
187,313	-	- - -	-	-	188,254
17,221	-	- - -	-	-	582,221
-	-	- - -	210,183	-	210,183

- - - - - 17,462 - 17,462

204,534 267,101 - - 1,847 227,645 95,522 2,313,281

-	-	-	393,737	106,367	-	-	16,860,312
8,526,385	-	-	-	-	-	-	8,526,385
-	-	11,981,620	-	-	12,641,040	-	61,983,340
5,740	-	-	-	-	5,820	-	216,206
-	1,295,337	-	-	-	-	-	1,295,337

- - - 803,103 - - - 803,103 8,532,125 1,295,337 11,981,620 1,196,840 106,367 12,646,860 - 89,684,683

9,503,070 1,569,075 12,732,728 1,887,394 570,202 13,975,645 101,852 97,385,086

- 29,666 - - - - - 29,666

-	29,666	-	-	-	-	-	29,666
503,693	15,477	(1,436,931)	188,553	50,536	(2,030,625)	-	(6,390,832)
32,461	-	1,037,470	-	-	161,418	-	6,147,296
-	-	-	-	-	-	4,978,671	4,978,671
(128,197)	222,532	210,197	866,542	(111,219)	163,806	-	6,955,767

$ 407,957 $ 238,009 $ (189,264) $ 1,055,095 $ (60,683) $ (1,705,401) $ 4,978,671 $ 11,690,902

District School Board of Pasco County Combining Statements of Activities Component Units

For the Fiscal Year Ended June 30, 2021

Program Revenues Net (Expense)

Operating Capital Revenue

Charges for Grants and Grants and and Changes

Academy at the Farm, Activities: Expenses Services Contributions Contributions in Net Position

Instruction	$ 3,329,945		$ -		$ 3,759		$ -		$ (3,326,186)
Student Support Services	30,300		-		-		-		(30,300)
Instructional Staff Training Services	-		-		-		-		-
Instruction-Related Technology	275,100		-		60,494		-		(214,606)
Board	7,000		-		-		-		(7,000)
General Administration	30,684		-		-		-		(30,684)
School Administration	440,289		-		-		-		(440,289)
Facilities Acquisition and Construction	-		-		7,696		-		7,696
Fiscal Services	83,091		-		-		-		(83,091)
Operation of Plant	252,880		-		2,350		-		(250,530)
Maintenance of Plant	333,904		-		60,272		-		(273,632)
Community Service	482,689		642,058		-		-		159,369
Debt Service - Interest	174,121		-		-		325,879		151,758
Depreciation-Unallocated	248,785		-		-		-		(248,785)
Total Academy at the Farm, Inc., Activities	$	5,688,788	$	642,058	$	134,571	$	325,879	(4,586,280)

General Revenues: Grants and Contributions Not Restricted to Specific Programs	4,410,926
Miscellaneous	421,321
Total General Revenues	4,832,247
Special Items	-
Total General Revenues, Special Items, Extaordinary Items, and Transfers	4,832,247
Change in Net Position	245,967
Net Position, Beginning	818,171
Net Position, Ending	$ 1,064,138

Program Revenues

Operating Capital Revenue Charges for Grants and Grants and and Changes

Athenian Academy of Technology and the Arts, Activities: Expenses Services Contributions Contributions in Net Position

Instruction	$ 1,611,829		$ -		$ 178,669		$ -		$ (1,433,160)
Student Support Services	1,978		-		900		-		(1,078)
Board	24,698		-		-		-		(24,698)
General Administration	263,727		-		-		-		(263,727)
School Administration	362,696		-		-		-		(362,696)
Facilities Acquisition and Construction	-		-		99,994		-		99,994
Fiscal Services	49,817		-		-		-		(49,817)
Food Services	16,642		-		-		-		(16,642)
Central Services	20,481		-		-		-		(20,481)
Student Transportation Services	90,714		-		-		-		(90,714)
Operation of Plant	291,178		-		12,508		182,612		(96,058)
Administrative Technology	94		-		-		-		(94)
Community Services	31,963		40,967		-		-		9,004
Debt Service-Interest	76,677		-		85,855		-		9,178
Depreciation-Unallocated	153,865		-		-		-		(153,865)
Total Athenian Academy of Pasco County, Inc., Activities	$	2,996,359	$	40,967	$	377,926	$	182,612	(2,394,854)

General Revenues: Grants and Contributions Not Restricted to Specific Programs	2,699,990
Miscellaneous	32,416
Total General Revenues	2,732,406
Special Items	362,350
Total General Revenues, Special Items, Extaordinary Items, and Transfers	3,094,756
Change in Net Position	699,902
Net Position, Beginning	773,714
Adjustment to Net Position	61,531
Net Position, Ending	$ 1,535,147

Program Revenues Net (Expense)

Operating Capital Revenue

Charges for Grants and Grants and and Changes Classical Preparatory School, Activities: Expenses Services Contributions Contributions in Net Position

Instruction	$ 3,930,792			$ - $ 164,501				$ -		$ (3,766,291)
Instructional Media Services	35,670			- -				-		(35,670)
Instructional Curriculum Development Servides	-			- -				-		-
Instructional Staff Training Services	16,252			- -				-		(16,252)
Instruction-Related Technology	43,750			- 43,750				-		-
Board	60,853			- -				-		(60,853)
School Administration	1,240,213			- 660				-		(1,239,553)
Facilities Acquisition and Construction	17,996			- -				-		(17,996)
Fiscal Services	105,683			- -				-		(105,683)
Food Services				- -				-		-
Student Transportation Services	225			- -				-		(225)
Operation of Plant	819,684			- 68,080				-		(751,604)
Community Service	81,015			- -				-		(81,015)
Debt Service - Interest	1,171,431			- -				536,428		(635,003)
Depreciation-Unallocated	415,990			- -				-		(415,990)
Total Classical Preparatory School, Activities	$	7,939,554	$	-	$	276,991	$	536,428	(7,126,135)

General Revenues: Grants and Contributions Not Restricted to Specific Programs	7,301,635
Miscellaneous	391,850
Total General Revenues	7,693,485
Special Items	-
Total General Revenues, Special Items, Extaordinary Items, and Transfers	7,693,485
Change in Net Position	567,350
Net Position, Beginning	(725,153)
Net Position, Ending	$ (157,803)

Program Revenues Net (Expense)

Operating Capital Revenue Charges for Grants and Grants and and Changes

Countryside Montessori Charter School, Activities: Expenses Services Contributions Contributions in Net Position

Instruction	$ 1,896,895		$ -		$ 65,517		$ -		$ (1,831,378)
Instructional Staff Training	24,654		-		23,579		-		(1,075)
School Administration	454,947		-		-		-		(454,947)
Facilities Acquisition and Construction	194,602		-		-		168,000		(26,602)
Fiscal Services	32,215		-		-		-		(32,215)
Food Services	29,409		18,575		7,507		-		(3,327)
Operation of Plant	130,232		-		7,575		-		(122,657)
Maintenance of Plant	13,719		-		-		-		(13,719)
Community Service	133,796		46,217		-		-		(87,579)
Debt Service-Interest	15,034		-		-		14,726		(308)
Depreciation-Unallocated	54,400		-		-		-		(54,400)
Total Countryside Montessori Charter School, Inc., Activities	$	2,979,903	$	64,792	$	104,178	$	182,726	(2,628,207)

General Revenues: Grants and Contributions Not Restricted to Specific Programs	2,472,055
Miscellaneous	334,357
Total General Revenues	2,806,412
Special Items	378,927
Total General Revenues, Special Items, Extaordinary Items, and Transfers	3,185,339
Change in Net Position	557,132
Net Position, Beginning	839,233
Net Position, Ending	$ 1,396,365

District School Board of Pasco County Combining Statements of Activities Component Units

For the Fiscal Year Ended June 30, 2021

					Program Revenues					Net (Expense)
Creation Foundation, Inc., dba Dayspring				Charges for	Operating Grants and		Capital Grants and			Revenue and Changes
Academy for Education and the Arts, Activities:	Expenses			Services	Contributions		Contributions			in Net Position
Instruction	$ 4,393,304			$ -	$ 98,406		$ -			$ (4,294,898)
Student Support Services	61,093			-	-		-			(61,093)
Instructional Staff Training Services	-			-	-		-			-
School Administration	1,458,131			-	160,862		-			(1,297,269)
Facilities Acquisition & Construction	108,319			-	88,733		-			(19,586)
Fiscal Services	34,337			-	-		-			(34,337)
Student Transportation Services	81,659			-	-		-			(81,659)
Operation of Plant	809,604			-	7,575		476,301			(325,728)
Maintenance of Plant	43,163			-	-		-			(43,163)
Administrative Technology Services	155,695			-	73,243		-			(82,452)
Community Service	786,062			525,340	-		-			(260,722)
Debt Service-Interest	740,952			-	-		-			(740,952)
Depreciation-Unallocated	200,162			-	-		-			(200,162)
Total Creation Foundation, Inc., Activities	$	8,872,481	$	525,340	$	428,819	$	476,301	(7,442,021)

General Revenues: Grants and Contributions Not Restricted to Specific Programs	6,714,873
Miscellaneous	306,169
Total General Revenues	7,021,042
Special Items	400,000
Total General Revenues, Special Items, Extaordinary Items, and Transfers	7,421,042
Change in Net Position	(20,979)
Net Position, Beginning	2,285,908
Net Position, Ending	$ 2,264,929

Program Revenues Net (Expense)

Operating Capital Revenue Charges for Grants and Grants and and Changes

Imagine School at Land O'Lakes, Activities: Expenses Services Contributions Contributions in Net Position

Instruction	$ 3,254,944	$ -	$ 109,179	$ -	$ (3,145,765)
Student Support Services	15,966	-	-	-	(15,966)
Instructional Media Services	58,103	-	54,657	-
Instructional and Curriculum Development	58,902	-	-	-	(58,902)
Instructional Staff Training Services	-	-	-	-	-
Instruction-Related Technology	29,172	-	-	-	(29,172)
Board	9,323	-	-	-	(9,323)
General Administration	821,195	-	-	-	(821,195)
School Administration	635,057	-	61,500	-	(573,557)
Facilities Acquisition and Construction	-	-	-	-	-
Fiscal Services	115,614	-	-	-	(115,614)
Food Services	39,695	-	-	-	(39,695)
Central Services	1,148	-		-	(1,148)
Student Transportation Services	190,731	-	-	-	(190,731)
Operation of Plant	564,820	-	149,663	-	(415,157)
Maintenance of Plant	34,011	-	13,497	-	(20,514)
Community Service	100,686	86,890	-	-	(13,796)
Debt Service - Interest	771,767	-	-	-	(771,767)
Depreciation-Unallocated	516,495	-	-	437,802	(78,693)
Total Imagine School at Land O'Lakes, Activities
	$ 7,217,629	$ 86,890	$ 388,496	$ 437,802	(6,304,441)

General Revenues: Grants and Contributions Not Restricted to Specific Programs	6,345,141
Miscellaneous	157,275
Total General Revenues	6,502,416
Special Items	-
Total General Revenues, Special Items, Extaordinary Items, and Transfers	6,502,416
Change in Net Position	197,975
Net Position, Beginning	665,767
Net Position, Ending	$ 863,742

			Program Revenues		Net (Expense)
		Charges for	Operating Grants and	Capital Grants and	Revenue and Changes
Innovation Preparatory Academy, Activities:	Expenses	Services	Contributions	Contributions	in Net Position
Instruction	$ 2,409,107	$ -	$ 347,515	$ -	$ (2,061,592)
Student Support Services	234,821	-	-	-	(234,821)
Instructional Media Services	24,929	-	-	-	(24,929)
Instructional and Curriculum Development	2,325	-	-	-	(2,325)
Instructional Staff Training	18,805	-	2,500	-	(16,305)
Instruction-Related Technology	50,433	-	-	-	(50,433)
Board	10,394	-	-	-	(10,394)
General Administration	-	-	-	-	-
School Administration	617,065	-	28,012	-	(589,053)
Facilities Acquisition & Construction	-	-	-	-	-
Fiscal Services	21,132	-	-	-	(21,132)
Food Services	3,401	55,736	-	-	52,335
Central Services	105,733	-	3,288	-	(102,445)
Operation of Plant	877,769	-	42,045	-	(835,724)
Maintenance of Plant	109,466	-	-	-	(109,466)
Community Service	75,327	37,367	49,257	-	11,297
Debt Service - Interest	1,023,290	-	-	226,292	(796,998)
Total Learning Lodge Academy, Inc., Activities	$ 5,583,997	$ 93,103	$ 472,617	$ 226,292	(4,791,985)
General Revenues:
Grants and Contributions Not Restricted to Specific Programs					3,182,596
Investment Earnings					6
Miscellaneous					2,017,340
Total General Revenues					5,199,942
Special Items					-
Total General Revenues, Special Items, Extaordinary Items, and Transfers					5,199,942
Change in Net Position					407,957
Net Position, Beginning					-
Net Position, Ending					$ 407,957

Program Revenues Net (Expense)

Operating Capital Revenue Charges for Grants and Grants and and Changes

Learning Lodge Academy, Activities: Expenses Services Contributions Contributions in Net Position

Instruction	$ 1,483,873		$ -		$ 248,635		$ -		$ (1,235,238)
Student Support Services	174		-		-		-		(174)
Instruction and Curriculum Development Services	2,666		-		2,163		-		(503)
Instructional Staff Training Services	10,580		-		-		-		(10,580)
Board	17,187		-		9,889		-		(7,298)
General Administration	93,110		-		-		-		(93,110)
School Administration	564,757		-		5,585		-		(559,172)
Facilities Acquisition and Construction	-		-		-		-		-
Fiscal Services	6,560		-		-		-		(6,560)
Food Services	-		-		-		-		-
Student Transportation Services	-		-		-		-		-
Operation of Plant	417,869		-		23,421		137,580		(256,868)
Maintenance of Plant	81,284		-		-		-		(81,284)
Administrative Technology Services	-		-		-		-		-
Community Service	-		125,749		-		-		125,749
Debt Service - Interest	17,348		-		-		-		(17,348)
Total Pepin Academies of Pasco County, Inc., Activities	$	2,695,408	$	125,749	$	289,693	$	137,580	(2,142,386)

General Revenues: Grants and Contributions Not Restricted to Specific Programs	2,449,600
Miscellaneous	25,078
Total General Revenues	2,474,678
Special Items	-
Total General Revenues, Special Items, Extaordinary Items, and Transfers	2,474,678
Change in Net Position	332,292
Net Position, Beginning	(94,283)
Adjustment to Net Position Net Position, Ending	$ 238,009

District School Board of Pasco County Combining Statements of Activities Component Units

For the Fiscal Year Ended June 30, 2021

			Program Revenues		Net (Expense)
		Charges for	Operating Grants and	Capital Grants and	Revenue and Changes
Pepin Academies of Pasco County, Activities:	Expenses	Services	Contributions	Contributions	in Net Position
Instruction	$ 2,555,120	$ -	$ -	$ - $	(2,555,120)
Student Support Services	732,438	-	124,281	-	(608,157)
Instructional Media Services	4,875	-	-	-	(4,875)
Instructional and Curriculum Development	-	-	-	-	-
Instructional Staff Training	4,112	-	-	-	(4,112)
Board	-	-	-	-	-
General Administration	72,090	-	-	-	(72,090)
School Administration	731,420	-	-	-	(731,420)
Facilities Acquisition & Construction	-	-	-	-	-
Fiscal Services	44,449	-	-	-	(44,449)
Food Services	19,234	1,496	-	-	(17,738)
Student Transportation Services	391	-	-	-	(391)
Operation of Plant	677,118	-	-	-	(677,118)
Maintenance of Plant	52,297	-	-	-	(52,297)
Community Service	33,931	-	-	-	(33,931)
Debt Service - Interest	526,693	-	-	-	(526,693)
Total Learning Lodge Academy, Inc., Activities	$ 5,454,168	$ 1,496	$ 124,281	$ -	(5,328,391)

General Revenues: Grants and Contributions Not Restricted to Specific Programs	5,416,455
Miscellaneous	43,271
Total General Revenues	5,459,726
Special Items	-
Total General Revenues, Special Items, Extaordinary Items, and Transfers	5,459,726
Change in Net Position	131,335
Net Position, Beginning	(320,599)
Net Position, Ending	$ (189,264)

Program Revenues Net (Expense)

Operating Capital Revenue Charges for Grants and Grants and and Changes

Pinecrest Academy Wesley Chapel, Activities: Expenses Services Contributions Contributions in Net Position

Instruction Student Support Services Instructional Staff Training Services	$ 2,994,431 - -		$ 148,965 - -		$ 872,365 - -		$ - - -		$ (1,973,101) - -
Board	22,575				-		-		(22,575)
General Administration	82,501		-		-		-		(82,501)
School Administration	373,088		-		-		-		(373,088)
Facilities Acquisition and Construction	-		-		-		-		-
Fiscal Services	90,075		-		-		-		(90,075)
Food Services	33,356		300		-		-		(33,056)
Central Services	150,572		-		-		-		(150,572)
Student Transportation Services	-		-		-		-		-
Operation of Plant	1,036,408		-		-		461,905		(574,503)
Maintenance of Plant	143,982		-		-		-		(143,982)
Administrative Technology Services	52,815		-		-		-		(52,815)
Community Service	12,191		62,388		-		-		50,197
Debt Service - Interest	-		-		-		-		-
Total Pepin Academies of Pasco County, Inc., Activities	$	4,991,994	$	211,653	$	872,365	$	461,905	(3,446,071)

General Revenues: Grants and Contributions Not Restricted to Specific Programs	4,500,949
Investment Earnings	217
Miscellaneous	-
Total General Revenues	4,501,166
Special Items	-
Total General Revenues, Special Items, Extaordinary Items, and Transfers	4,501,166
Change in Net Position	1,055,095
Net Position, Beginning	-
Net Position, Ending	$ 1,055,095

					Program Revenues				Net (Expense)
				Charges for	Operating Grants and	Capital Grants and			Revenue and Changes
Plato Academy Trinity Charter School, Activities:	Expenses			Services	Contributions	Contributions			in Net Position
Instruction	$ 1,833,767			$ -	$ 83,536	$ -			$ (1,750,231)
Student Support Services	-			-	-	-			-
Instruction Related Technology	27,977			-	-	-			(27,977)
Board	18,606			-	-	-			(18,606)
General Administration	32,962			-	-	-			(32,962)
School Administration	211,412			-	12,615	-			(198,797)
Fiscal Services	-			-	-				-
Central Services	-			-	-	-			-
Operation of Plant	939,169			-	120,428	203,583			(615,158)
Maintenance of Plant	-			-	-	-			-
Debt Service - Interest	21,734			-	-	-			(21,734)
Depreciation-Unallocated	25,375			-	-	-			(25,375)
Total Plato Academy Trinty Charter School, Activities	$	3,111,002	$ -	$	216,579	$	203,583	(2,690,840)

General Revenues: Grants and Contributions Not Restricted to Specific Programs	2,685,445
Miscellaneous	184,722
Total General Revenues	2,870,167
Special Items	289,043
Total General Revenues, Special Items, Extaordinary Items, and Transfers	3,159,210
Change in Net Position	468,370
Net Position, Beginning	(529,053)
Net Position, Ending	$ (60,683)

Program Revenues Net (Expense)

Operating Capital Revenue Charges for Grants and Grants and and Changes

Union Park Charter School, Activities: Expenses Services Contributions Contributions in Net Position

Instruction	$ 2,523,419		$ -		$ 128,221		$ -		$ (2,395,198)
Student Support Services	124,133		-		-		-		(124,133)
Instructional Media Servies	708		-		-		-		(708)
Instructional and Curriculum Development	3,087		-		-		-		(3,087)
Instructional Staff Training Services	8,980		-		-		-		(8,980)
Instruction-Related Technology	84,515		-		32,016		-		(52,499)
Board	24,756		-		-		-		(24,756)
School Administration	570,090		-		802		-		(569,288)
Facilities Acquisition and Construction	90,154		-		-		-		(90,154)
Fiscal Services	-		-		-		-		-
Food Services	3,683		131		-		-		(3,552)
Central Services	106,984		-		9,063		-		(97,921)
Operation of Plant	875,897		-		67,462		-		(808,435)
Maintenance of Plant	132,864		-		-		-		(132,864)
Community Service	106,315		62,289		83,267		-		39,241
Debt Service - Interest	698,721		-		-		306,583		(392,138)
Depreciation-Unallocated	-		-		-		-		-
Total Union Park Charter School, Activities	$	5,354,306	$	62,420	$	320,831	$	306,583	$	(4,664,472)

General Revenues: Grants and Contributions Not Restricted to Specific Programs	4,526,034
Investment Earnings	5,784
Miscellaneous	2
Total General Revenues	4,531,820
Special Items	-
Total General Revenues, Special Items, Extaordinary Items, and Transfers	4,531,820
Change in Net Position	(132,652)
Net Position, Beginning	(1,613,641)
Adjustment to Net Position	40,892
Net Position, Ending	$ (1,705,401)

District School Board of Pasco County Combining Statements of Activities Component Units

For the Fiscal Year Ended June 30, 2021

Program Revenues Net (Expense)

Pasco Education Foundation, Activities: Operating Capital Revenue

Charges for Grants and Grants and and Changes Expenses Services Contributions Contributions in Net Position

Community Service

$ 1,301,186 $

- $ - $

- (1,301,186)

General Revenues: Grants and Contributions Not Restricted to Specific Programs	1,199,593
Investment Earnings	677,016
Total General Revenues	1,876,609
Change in Net Position	575,423
Net Position, Beginning	4,403,248
Net Position, Ending	$ 4,978,671

Program Revenues Net (Expense)

Operating Capital Revenue Charges for Grants and Grants and and Changes

Total Component Units Activities: Expenses Services Contributions Contributions in Net Position

Instruction	$ 32,217,426		$ 148,965		$ 2,300,303		$ -		$ (29,768,158)
Student Support Services	1,200,903		-		125,181		-		(1,075,722)
Instructional Media Servies	124,285		-		54,657		-		(69,628)
Instructional and Curriculum Development	66,980		-		2,163		-		(64,817)
Instructional Staff Training Services	83,383		-		26,079		-		(57,304)
Instruction-Related Technology	510,947		-		136,260		-		(374,687)
Board	195,392		-		9,889		-		(185,503)
General Administration	1,396,269		-		-		-		(1,396,269)
School Administration	7,659,165		-		270,036		-		(7,389,129)
Facilities Acquisition and Construction	411,071		-		196,423		168,000		(46,648)
Fiscal Services	582,973		-		-		-		(582,973)
Food Services	145,420		76,238		7,507		-		(61,675)
Central Services	384,918		-		12,351		-		(372,567)
Student Transportation Services	363,720		-		-		-		(363,720)
Operation of Plant	7,692,628		-		501,107		1,461,981		(5,729,540)
Maintenance of Plant	944,690		-		73,769		-		(870,921)
Administrative Technology Services	208,604		-		73,243		-		(135,361)
Community Service	3,145,161		1,629,265		132,524		-		(1,383,372)
Debt Service - Interest	5,237,768		-		85,855		1,409,908		(3,742,005)
Depreciation-Unallocated	1,615,072		-		-		437,802		(1,177,270)
Total Component Units Activities	$	64,186,775	$	1,854,468	$	4,007,347	$	3,477,691	(54,847,269)

General Revenues: Grants and Contributions Not Restricted to Specific Programs	53,905,292
Investment Earnings	683,023
Miscellaneous	3,913,801
Total General Revenues	58,502,116
Special Items	1,430,320
Total General Revenues, Special Items, Extaordinary Items, and Transfers	59,932,436
Change in Net Position	5,085,167
Net Position, Beginning	6,503,312
Adjustment to Net Position	102,423
Net Position, Ending	$ 11,690,902

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