Nonprogram Revenue Calculator

Nonprogram Revenue Calculator

School and Community NutritionKentucky Department of Education

Nonprogram Revenue Calculator

As part of the Healthy Hunger Free Kids Act of 2010, revenue from nonprogram foods must be measured. It is covered in SP 39-2011.

This tool will inform the director if revenue from the sale of non-program foods generate at least the same proportion of revenue as they contribute to program food costs.

The nonprogram revenue calculator will be submitted with Financial Reporting in August of each program year.

Nonprogram Revenue Calculator Completion

What data is used in the Non-Program Revenue tool?

Data used in the calculator will be from the prior program year.

Total the number of reimbursable breakfasts served.

Total the number of reimbursable lunches served.

Total Number of After school snacks.

What is needed to complete? Cont.

Utilizing the inTEAM’s pre-costing feature in the menu compliance tool, pre-cost 5 days of breakfast and lunch menus and establish the average menu cost of each. The average cost of an afterschool snack will also need established. This can be done by simple calculations on an ASCP production record.

Value of food used for the program year. This calculated by totaling figures from the D-6 or by completing a calculation provided in a future slide in this presentation.

Generate a report from your Point of Sale (POS) software containing the revenue totals for the program year of adult meals and a la carte sales.

What is needed to complete? Cont.

Total revenue for all catering done inside the program year.

Munis report containing total revenue for the program year.

Nonprogram Revenue Calculator. This tool can be found at: Nonprogram Revenue Calculator

Calculating: Cost for Reimbursable Meal Costs

Total number of Reimbursable Breakfasts x average breakfast menu cost

+Total number of reimbursable lunches x average lunch

menu cost +

Total number of reimbursable after school snacks x average snack food cost

(If you do not participate in the after school snack program, skip this step.)

Grand Total = Cost of Reimbursable Meal Costs

Calculating: Cost of Nonprogram food & Total Food Cost

The calculation above will lead to value of food used for the program year.

(If foods used for CACFP snacks/suppers are recorded on the same inventory as NSLP and SBP foods, the cost of foods for CACFP will need to be placed in the "Adjustments to Inventory" section and subtracted in the equation below to calculate the final "Value of Foods Used".)

Value of food used (from D-6 or calculation above) Minus –

Reimbursable Meal Food Costs (calculated on previous slide)Equals = Non program Food Costs

Total Food Cost will calculate automatically in the calculator.

Calculating: Total Nonprogram Food Revenue

Total income from Adult meals + a la carte sales (POS report).

+ Revenue from Catering

Totals:Total Nonprogram Food Revenue

Calculating: Total Revenue

When entering total revenue for the program year, make sure you subtract the end of the year student account balance to determine the revenue for the transactions that occurred during the selected program year.

Once the total revenue is plugged into the tool, the tool will calculate the minimum amount of revenue from non-program foods that is required to meet this requirement. The tool will also calculate the additional revenue, if any, needed to comply. This is an indicator that the prices of the non-program meals need to be increased.

Example: Cost for Reimbursable Meal Food

Program Year: 2013-14

Total Reimbursable Breakfasts x Average Breakfast Meal Cost100,300 x $0.90 ($90,270.00)

plusTotal reimbursable lunches x average lunch meal cost

250,400 x $1.15 ($290, 210.00)equals

$380,480.00 = Cost for Reimbursable Meal Food.

* This example does not include an after school snack program. If you have an after school snack program, be sure to include these numbers. The total meals x average after school snack cost would be added to the total Cost for Reimbursable Meal Food.*

Example: Cost of Nonprogram Food

Program Year: 2013-14$400,672 Value of Food Used

Minus$380,480.00 Reimbursable Meal Food

Equals$20,192.00 Cost of Non-program Food

Total food cost is calculated automatically.

Example: Total Nonprogram Food Revenue

$ 20,050.00 Adult Meals and A la Carte Salesplus

$8,000.00 Catering Equals

$28,050.00

$28,050 = Total Nonprogram Food Revenue

Example: Total Revenue

Total of all deposits including interest minus month end student account balances: $250,450.00

$250,450.00 = Total Revenue

Completed Tool