ASUCLA Financial Statements, Summaries of Financial Statement Analysis

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ASSOCIATED STUDENTS

UCLA

FINANCIAL STATEMENTS

SERVICES AND ENTERPRISES

November (10/25/15 - 11/21/15)

Prepared

December 09, 2015

ASSOCIATED STUDENTS UCLA

SERVICES AND ENTERPRISES

TABLE OF CONTENTS

Income and Loss Summary Statement –

Divisions at Contribution Level

Income and Loss Summary Statement –

Divisions Fully Allocated

P/L Reconciliation

Balance Sheet

Statement of Cash Flows

Cash Reserve Computation

Capital Expenditures

Accounts Receivable Aging Report

Aged Accounts Balances Graph

Past Due Accounts Balances Graph

Store Inventory at Cost

Store Inventory Turns

UCLA Store Operations Operating Summary Statement

UCLA Restaurants Operating Summary Statement

Services Division Operating Summary Statement

Student Support/Union Operating Summary Statement

Administrative & Support Services Operating Summary Statement

Maintenance Operating Summary Statement

Utilities Operating Summary Statement

$ % $ % $ % $ % $ % $ % $ % $ % $ % $ % GROSS INCOME 2,905 3,365 (460) (13.7%) (514) (15.0%) 3,419 UCLA Store 18,610 18,514 96 0.5% 159 0.9% 18, 1,598 1,674 (76) (4.5%) (22) (1.4%) 1,620 UCLA Restaurants 5,582 5,392 190 3.5% 539 10.7% 5, 394 455 (61) (13.4%) 49 14.2% 345 Services Division 1,458 1,531 (73) (4.8%) 80 5.8% 1, 136 135 1 0.7% 10 7.9% 126 UCLA Student Union 428 512 (84) (16.4%) (57) (11.8%) 485 5,033 5,629 (596) (10.6%) (477) (8.7%) 5,510 TOTAL 26,078 25,949 129 0.5% 721 2.8% 25, Pts. Pts. GROSS MARGIN Pts. Pts. 1,127 38.8% 1,183 35.2% (56) 3.6 (41) 4.6 1,168 34.2% UCLA Store 5,927 31.8% 5,848 31.6% 79 0.2 206 0.8 5,721 31.0% 1,148 71.8% 1,177 70.3% (29) 1.5 8 1.4 1,140 70.4% UCLA Restaurants 3,986 71.4% 3,772 70.0% 214 1.4 468 1.6 3,518 69.8% 394 100.0% 454 99.8% (60) 0.2 50 0.3 344 99.7% Services Division 1,457 99.9% 1,529 99.9% (72) 0.0 81 0.0 1,376 99.9% 84 61.8% 76 56.3% 8 5.5 20 11.0 64 50.8% UCLA Student Union 250 58.4% 297 58.0% (47) 0.4 (13) 4.2 263 54.2% 2,753 54.7% 2,890 51.3% (137) 3.4 37 5.4 2,716 49.3% TOTAL 11,620 44.6% 11,446 44.1% 174 0.5 742 1.7 10,878 42.9% TOTAL CONTROLLABLES 775 26.7% 812 24.1% 37 (2.6) 1 (4.0) 776 22.7% UCLA Store 3,326 17.9% 3,402 18.4% 76 0.5 (43) (0.1) 3,283 17.8% 787 49.2% 802 47.9% 15 (1.3) 13 0.2 800 49.4% UCLA Restaurants 3,113 55.8% 3,073 57.0% (40) 1.2 (129) 3.4 2,984 59.2% 227 57.6% 242 53.2% 15 (4.4) (37) (2.5) 190 55.1% Services Division 766 52.5% 780 50.9% 14 (1.6) (93) (3.7) 673 48.8% 121 89.0% 114 84.4% (7) (4.6) (1) 6.2 120 95.2% UCLA Student Union 440 102.8% 448 87.5% 8 (15.3) (6) (13.3) 434 89.5% 1,910 37.9% 1,970 35.0% 60 (2.9) (24) (3.7) 1,886 34.2% TOTAL 7,645 29.3% 7,703 29.7% 58 0.4 (271) (0.2) 7,374 29.1% CONTRIBUTION 352 12.1% 371 11.0% (19) 1.1 (39) 0.7 391 11.4% UCLA Store 2,602 14.0% 2,446 13.2% 156 0.8 164 0.8 2,438 13.2% 361 22.6% 376 22.5% (15) 0.1 22 1.7 339 20.9% UCLA Restaurants 873 15.6% 699 13.0% 174 2.6 339 5.0 534 10.6% 166 42.1% 212 46.6% (46) (4.5) 12 (2.5) 154 44.6% Services Division 691 47.4% 749 48.9% (58) (1.5) (12) (3.6) 703 51.0% (38) (27.9%) (38) (28.1%) 0 0.2 18 16.5 (56) (44.4%) UCLA Student Union (190) (44.4%) (151) (29.5%) (39) (14.9) (19) (9.1) (171) (35.3%) 841 16.7% 921 16.4% (80) 0.3 13 1.7 828 15.0% TOTAL 3,976 15.2% 3,743 14.4% 233 0.8 472 1.4 3,504 13.8% ALLOCATED EXPENSES 496 17.1% 515 15.3% 19 (1.8) 25 (1.9) 521 15.2% UCLA Store 2,211 11.9% 2,288 12.4% 77 0.5 98 0.6 2,309 12.5% 390 24.4% 378 22.6% (12) (1.8) (2) (0.4) 388 24.0% UCLA Restaurants 1,377 24.7% 1,355 25.1% (22) 0.4 (18) 2.2 1,359 26.9% 68 17.3% 92 20.2% 24 2.9 (7) 0.4 61 17.7% Services Division 233 16.0% 334 21.8% 101 5.8 (6) 0.5 227 16.5% 97 71.3% 88 65.2% (9) (6.1) (7) 0.1 90 71.4% UCLA Student Union 359 83.9% 351 68.6% (8) (15.3) (7) (11.3) 352 72.6% 1,051 20.9% 1,073 19.1% 22 (1.8) 9 (1.7) 1,060 19.2% TOTAL 4,180 16.0% 4,328 16.7% 148 0.7 67 0.7 4,247 16.7% NET INCOME (LOSS) FROM OPERATIONS (145) (2.9%) (145) (2.6%) 0 (0.3) (15) (0.5) (130) (2.4%) UCLA Store 392 1.5% 158 0.6% 234 0.9 263 1.0 129 0.5% (29) (0.6%) (2) 0.0% (27) (0.6) 19 0.3 (48) (0.9%) UCLA Restaurants (504) (1.9%) (656) (2.5%) 152 0.6 321 1.4 (825) (3.3%) 98 1.9% 121 2.1% (23) (0.2) 5 0.2 93 1.7% Services Division 457 1.8% 415 1.6% 42 0.2 (19) (0.1) 476 1.9% (134) (2.7%) (126) (2.2%) (8) (0.5) 13 0.0 (147) (2.7%) UCLA Student Union (549) (2.1%) (502) (1.9%) (47) (0.2) (26) 0.0 (523) (2.1%) (210) (4.2%) (152) (2.7%) (58) (1.5) 22 0.0 (232) (4.2%) TOTAL (204) (0.8%) (585) (2.3%) 381 1.5 539 2.1 (743) (2.9%) OTHER INC/(EXP) 7 0.1% 0 0.0% 7 0.1 7 0.1 0 0.0% Non-Recurrent Inc/(Exp) 26 0.1% 0 0.0% 26 0.1 (18) (0.1) 44 0.2% 10 0.2% 15 0.3% (5) (0.1) (3) 0.0 13 0.2% Interest Income 55 0.2% 56 0.2% (1) 0.0 (4) 0.0 59 0.2% (37) (0.7%) (41) (0.7%) 4 0.0 7 0.1 (44) (0.8%) Interest (Expense) (148) (0.6%) (165) (0.6%) 17 0.0 29 0.1 (177) (0.7%) 0 0.0% 0 0.0% 0 0.0 0 0.0 0 0.0% Income Taxes 0 0.0% 0 0.0% 0 0.0 0 0.0 0 0.0% 226 4.5% 223 4.0% 3 0.5 13 0.6 213 3.9% Student Union Fee Income 905 3.5% 891 3.4% 14 0.1 53 0.1 852 3.4% 206 4.1% 197 3.5% 9 0.6 24 0.8 182 3.3% TOTAL 838 3.2% 782 3.0% 56 0.2 60 0.1 778 3.1% (4) (0.1%) 45 0.8% (49) (0.9) 46 0.8 (50) (0.9%) NET INCOME (LOSS) 634 2.4% 197 0.8% 437 1.6 599 2.3 35 0.1% VARIANCE LAST YEAR ACT ACT/BUD ACT/LY ACT ACT/BUD ACT/LY ACT CURRENT MONTH ** YTD 4 MONTHS (07/26/15 - 11/21/15) ** ACTUAL BUDGET VARIANCE LAST YEAR ACT ACTUAL BUDGET

ASSOCIATED STUDENTS UCLA - SERVICES AND ENTERPRISES

INCOME AND LOSS SUMMARY - NOVEMBER 2015 ($000's)

DIVISIONS FULLY ALLOCATED NOVEMBER (10/25/15 - 11/21/15) FY 14-15 FISCAL YEAR 2015-2016 FY 14- ASUCLA Finance Division Page 2

Budgeted Net Income/(Loss) $ UCLA Store Gross Margin: (60) 3 (8) (5) 16 (6) 4 3 (5) Total Wages below plan 3 Other, positive controllables mostly bank card expense and payment to UCLA 36 Total Contribution (19) UCLA Restaurants Gross Margin: Wetzels/RX below plan as customer traffic is unexpectedly down in most Ackerman restaurants (11) Greenhouse below plan due as customer traffic is unexpectedly down in most Ackerman restaurants (8) Northern Lights above plan mostly due to average check higher than plan 5 No Campus Student Ctr above plan mostly due to average check higher than plan 10 CSSC below plan due to closing of Southern Lights with water leak (10) 9 6 (3) 4 Music Café above plan due to more customer traffic than last year and some additional customers captured from closure of Southern Lights 5 (26) (5) Total Wages higher than plan (4) Other, positive controllables (mostly paper and commission expense) 13 Total Contribution (15) Services Gross Margin: Licensing International below plan due to poor performance in Europe and adjustment lowering previously reported estimated income for Japan (20) Licensing Domestic below plan due to aggressive budget for royalty from jersey sales which substantially decreased compared to prior year (26) Photography below plan due to one major project was not repeated this year and also clients are booking less jobs (13) Other, positive controllables mainly in Licensing 13 Total Contribution (46) UCLA Student Union Gross Margin: 9 (2) Total Wages above plan (2) Other, negative controllables (5) Total Contribution 0 Allocated Expenses and Other 31 5 Maintenance above plan due to repairs for an unexpected water leak in Southern Lights and for elevators located in Ackerman and Kerckhoff (30) 16 Interest expense below plan due to prior year refinancing of AU debt 4 Other, mostly positive non-recurrent income 5 Total 31 Actual Net Income/(Loss) ($4) Course Reader Solutions above plan due to an increase in digital sales and lower printing costs than expected P/L Reconciliation Nov- Financial Analysis $000's Nov- Bearwear below plan: promotional events were not repeated from last year as product offerings related to Athletics were scaled back due to program changes HSS Dental below plan due to timing of backordered merchandise Café Synapse above plan: budget written to reflect a different model not in operation yet (sales were budgeted down for less food options) Kerckhoff Coffeehouse above plan due to higher than average check and some additional customers due to closure of Southern Lights Cooperage below plan as this area was budgeted aggressively for sales rebound that has not happened yet. Sales in most Ackerman restaurants (1st Fl. and A-Level) are softer than expected Kikka Sushi above plan due to sales in new location better than expected Campus Portrait Studio above plan mostly due to sitting schedule for yearbooks was opened earlier than originally budgeted Market below plan due to poor One Day Sale, decline in beverage sales due to cold weather and reduced customer traffic due to the reopening of stairs next to Engineering Essentials below plan due to poor One Day Sale performance and a decline in customer traffic due to the reopening of the stairs next to the Engineering building E-Commerce above plan due to Score Big promotion along with other targeted promotions New Text below plan due to timing of Winter 2016 sales orders for Anderson Department that will occur in December Depreciation lower than plan due to timing of capitals and reduced expenditures ASUCLA Catering below plan due to loss of Football training table events Concessions below plan due to one less basketball game was scheduled Student Union Ops above plan due to an increase from Parents Weekend reservations Post Office below plan due to a decrease in international sales from new postal regulations A&SS below plan mostly career and student wages Utilities below plan: higher electric charges (more days read this year than prior) are offset with savings in steam and chiller water HSS General Merchandise above plan due to better than expected performance for the Monster Sale and unplanned computer supply sales ASUCLA Finance Division Page 3

ASSOCIATED STUDENTS UCLA

SERVICES AND ENTERPRISES

BALANCE SHEETS

($000) Current Month Prior Month Prior Year November 2015 October 2015 July 2015 ASSETS CURRENT ASSETS: Cash and cash equivalents $11,887 $12,604 $11, Accounts receivable 3,747 4,968 4, Less: Allowance for doubtful accounts (297) (299) (263) Accounts receivable, net 3,450 4,669 3, Student fees receivable 1,394 1,168 489 Inventories 6,364 6,558 5, Prepaid expenses and other current assets 202 203 278 Total current assets 23,297 25,202 21, LONG TERM ASSETS Long term note receivable $200 $200 $ Property, equipment and improvements 68,627 68,545 68, Less: Accumulated depreciation (44,535) (44,340) (43,761) Total long term assets 24,292 24,405 24, TOTAL ASSETS $47,589 $49,607 $46, LIABILITIES AND RETAINED EARNINGS CURRENT LIABILITIES: Accounts payable $5,536 $7,001 $5, Wages and payroll taxes payable 2,807 2,853 3, Sales tax payable & other liabilities 943 1,430 767 Interest payable 287 250 139 Deferred income 720 723 235 Funds held for others 126 175 102 Current portion of long term debt 736 736 736 Total current liabilities 11,155 13,168 10, LONG TERM DEBT: AU expansion loan 9,595 9,595 9, Total long term debt 9,595 9,595 9, TOTAL LIABILITIES 20,750 22,763 20, RETAINED EARNINGS: Beginning Balance 26,205 26,205 25, Year-to-date net income/(loss) 634 639 281 Ending Balance 26,839 26,844 26, TOTAL LIABILITIES AND RETAINED EARNINGS $47,589 $49,607 $46, ASUCLA Finance Division Page 5

Prior Current Year to Year to Month (^) Date Date CASH FLOWS FROM OPERATING ACTIVITIES: Net income/(loss) ($4) $634 $ Adjustments to reconcile net income/(loss) to net cash provided/(used) by operating activities: Depreciation 195 774 817 (Increase)/decrease in current assets: Accounts receivable 1,219 299 (1,698) Student fees receivable (226) (905) (852) Inventories 194 (471) (207) Prepaid expenses and other current assets 1 76 130 Increase/(decrease) in current liabilities: Accounts payable (1,467) 245 439 Sales tax payable & other liabilities (487) 176 428 Wages and payroll taxes payable (46) (517) (74) Interest payable 37 148 176 Deferred Income (3) 485 524 Funds held for others (49) 24 (22) Net cash provided/(used) by operating activities (636) 968 (305) CASH PROVIDED/(USED) BY INVESTING ACTIVITIES: Purchase of property, equipment and improvements (81) (515) (346) Net cash used in investing activities (81) (515) (346) CASH PROVIDED/(USED) BY FINANCING ACTIVITIES: Principal payments on AU expansion loan 0 0 0 Net cash provided/(used) by financing activities 0 0 0 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS (717) 453 (652) CASH AND CASH EQUIVALENTS, Beginning 12,604 11,434 10, CASH AND CASH EQUIVALENTS, Ending $11,887 $11,887 $10, ASSOCIATED STUDENTS UCLA SERVICES AND ENTERPRISES STATEMENTS OF CASH FLOWS November 2015

($000's)

ASUCLA Finance Division

Page 6

ASUCLA SERVICES AND ENTERPRISES Capital Expenditures -Current Year Projects ($000's) FY 2015-2016 November 2015 PROJECTED PROJECT NAME BUDGET Remaining Over Payments PO's Total Balance Pending (Under) Status ASUCLA 2015-001 A Level/1st Floor Remodel 1,000.0 95.0 0.0 95.0 905.0 0.0 In Progress Total Store/Services 1,000.0 95.0 0.0 95.0 905.0 0.0 0. Store/Services 2015-002 Store General Replacement 50.0 3.9 0.0 3.9 46.1 0.0 In Progress 2015-003 Informal Photo-Equipment 5.0 0.0 0.0 0.0 0.0 5.0 0.0 Pending 2015-004 DC Carts 25.0 0.0 0.0 0.0 0.0 25.0 0.0 Pending 2015-005 DC Equipment - Tunnel 50.0 0.0 0.0 0.0 0.0 50.0 0.0 Pending 2015-006 DC Dock Retrofit - Tunnel 75.0 0.0 0.0 0.0 0.0 75.0 0.0 Pending 2015-007 HTS Air Conditioning 75.0 0.0 0.0 0.0 0.0 75.0 0.0 Pending 2015-008 Wireless Store Expansion 50.0 0.0 0.0 0.0 0.0 50.0 0.0 Pending 2015-009 AU B-Level Update 175.0 0.0 0.0 0.0 0.0 175.0 0.0 Pending Total Store/Services 505.0 3.9 0.0 3.9 46.1 455.0 0. Food Service 2015-010 FS Miscellaneous and Unanticipated 50.0 0.0 12.8 12.8 37.2 0.0 In Progress 2015-011 FS Patio Furniture Upgrade 20.0 15.0 5.6 20.6 0.0 0.6 Completed Awaiting Invoice 2015-012 FS New trash/recycling/compost receptacles 75.0 0.0 12.8 12.8 62.2 0.0 In Progress 2015-013 LV New cash stands and re-lamination of counters 25.0 0.0 18.3 18.3 6.7 0.0 In Progress 2015-014 NC Convection Oven 10.0 0.0 0.0 0.0 0.0 10.0 0.0 Pending 2015-015 Commissary Dish Machine 60.0 0.0 0.0 0.0 0.0 60.0 0.0 Pending Total Food Services 240.0 15.0 49.5 64.5 106.1 70.0 0. Technology 2015-016 Printer Replacement 2.0 0.0 0.0 0.0 0.0 2.0 0.0 (^) Pending 2015-017 PC Replacement 10.0 0.0 0.0 0.0 0.0 10.0 0.0 Pending 2015-018 Kronos Replacement. 150.0 0.0 0.0 0.0 0.0 150.0 0.0 Pending 2015-019 Network Infrastructure Upgrade 180.0 159.0 4.5 163.5 16.5 0.0 In Progress 2015-020 Marketing Hardware/software Upgrade 15.0 0.0 0.0 0.0 0.0 15.0 0.0 Pending Total Technology 357.0 159.0 4.5 163.5 16.5 177.0 0. Others 2015-021 Fac. Misc. Remodels 40.0 0.0 0.0 0.0 0.0 40.0 0.0 Pending 2015-022 KH 2nd Floor Lobby/Hallway Re-Flooring 30.0 0.0 0.0 0.0 0.0 30.0 0.0 Pending 2015-023 KH 3rd Floor Staircase/Landing Re-carpeting 20.0 0.0 0.0 0.0 0.0 20.0 0.0 (^) Pending 2015-024 NC Restroom Improvement 60.0 0.0 0.0 0.0 0.0 60.0 0.0 Pending 2015-025 KH Men's Restroom 20.0 0.0 0.0 0.0 0.0 20.0 0.0 Pending 2015-026 LVC Patio Deck 30.0 0.0 0.0 0.0 0.0 30.0 0.0 Pending 2015-027 SUO Omni Locks 75.0 0.0 0.0 0.0 0.0 75.0 0.0 Pending 2015-028 Custodial Replacements 10.0 0.0 0.0 0.0 0.0 10.0 0.0 Pending 2015-029 Finance Misc. Replacements 15.0 0.0 0.0 0.0 0.0 15.0 0.0 Pending 2015-030 Licensing Office Reconfiguration 75.0 0.0 0.0 0.0 0.0 75.0 0.0 Pending 2015-031 LP Security System 40.0 4.2 0.0 4.2 35.8 0.0 In Progress Total Others 415.0 4.2 0.0 4.2 35.8 375.0 0. Total Current Year Projects 2,517.0 277.1 54.0 331.1 1,109.5 1,077.0 0.

ASUCLA Finance Division Page 8

ASSOCIATED STUDENTS UCLA SERVICES AND ENTERPRISES

ACCOUNTS RECEIVABLE AGING REPORT

11/21/2015 Nov Current % 30+ % 60+ % 90+ % 120+ % 150+ % Total %

UNIVERSITY $612,832 18% $185,984 73% $16,410 31% $10,341 43% $9,992 31% $15,615 44% $851,174 23%

ASUCLA PUBLICATIONS $156,315 5% $0 0% $0 0% $0 0% $0 0% $0 0% $156,315 4%

ASUCLA USA/GSA $89,939 3% $0 0% $0 0% $0 0% $0 0% $0 0% $89,939 2%

DUE FROM VENDORS $400,089 12% $56,288 22% $11,747 22% $9,311 38% $21,813 69% $14,542 42% $513,790 14%

DENTAL KITS $443,801 13% $0 0% $0 0% $0 0% $0 0% $0 0% $443,801 12%

OTHER $1,646,575 49% $11,757 5% $24,142 47% $4,624 19% $152 0% $4,831 14% $1,692,081 45%

TOTAL CURRENT MONTH $3,349,551 100% $254,029 100% $52,299 100% $24,276 100% $31,957 100% $34,988 100% $3,747,100 100%

10/24/2015 Oct Current % 30+ % 60+ % 90+ % 120+ % 150+ % Total %

UNIVERSITY $726,155 17% $372,742 83% $17,090 26% $17,907 19% $8,897 26% $10,839 35% $1,153,630 23%

ASUCLA PUBLICATIONS $156,028 4% $0 0% $0 0% $0 0% $0 0% $0 0% $156,028 3%

ASUCLA USA/GSA $71,534 2% $0 0% $0 0% $0 0% $0 0% $0 0% $71,534 2%

DUE FROM VENDORS $276,353 6% $14,422 3% ($5,253) -8% $12,933 14% $23,164 68% $15,442 50% $337,061 7%

DENTAL KITS $543,261 13% $0 0% $0 0% $0 0% $0 0% $0 0% $543,261 11%

OTHER $2,516,319 58% $65,627 14% $54,986 82% $62,551 67% $1,942 6% $4,770 15% $2,706,195 54%

TOTAL CURRENT MONTH $4,289,650 100% $452,791 100% $66,823 100% $93,391 100% $34,003 100% $31,051 100% $4,967,709 100%

9/25/2015 Sep Current % 30+ % 60+ % 90+ % 120+ % 150+ % Total %

UNIVERSITY $1,137,628 27% $61,826 50% $27,426 25% $11,284 82% $9,660 19% $4,330 14% $1,252,154 26%

ASUCLA PUBLICATIONS $81,256 2% $0 0% $0 0% $0 0% $0 0% $0 0% $81,256 2%

ASUCLA USA/GSA $61,568 1% $0 0% $0 0% $0 0% $0 0% $0 0% $61,568 2%

DUE FROM VENDORS $461,666 11% ($9,462) -8% $18,703 17% ($3,413) -25% $34,364 69% $22,909 76% $524,767 11%

DENTAL KITS $697,302 16% $0 0% $0 0% $0 0% $0 0% $0 0% $697,302 15%

OTHER $1,850,418 43% $70,851 58% $64,378 58% $5,904 43% $6,014 12% $3,094 10% $2,000,659 44%

TOTAL CURRENT MONTH $4,289,838 100% $123,215 100% $110,507 100% $13,775 100% $50,038 100% $30,333 100% $4,617,706 100%

ASUCLA Finance Division

Page 9

Aged Accounts Receivable Balances

> 60 Days Past Due

4% 6% (^) 6% 7% 3% 3% 2% 2% 3% 1% 2% 2% 4% 4% 3% 3% 4% 6 % 4% 5% 5% 2% 3% 3% 4% 4% 5% 4% 0 50000 100000 150000 200000 250000 300000 350000 Aug Sept Oct Nov Dec Jan Feb Mar Apr May June July Percentages represent delinquency to outstandings 13-14 14-15 15- ASUCLA Finance Division Page 11

August September October November December January February March April May June July

Associated Students UCLA

ACTUAL BUDGET VARIANCE ACTUAL BUDGET VARIANCE MONTH YTD

CURRENT MONTH YTD 4 MO(07/26/15-11/21/15) LAST YEAR ACTUAL UCLA STORE

CURRENT MONTH YTD 4 MO(07/26/15-11/21/15) LAST YEAR ACTUAL UCLA RESTAURANTS

GROSS CONTRIBUTION TO

<37,546> <37,941> 395 SVCS AND ENTERPRISES <189,999> <150,982> <39,017> <56,398> <171,017>

CURRENT MONTH YTD 4 MO(07/26/15-11/21/15) LAST YEAR ACTUAL

UCLA STUDENT UNION

<561,009> <589,403> <28,394> Allocated-Svs and Ent <2,258,200> <2,375,947> <117,747> <581,016> <2,349,201>

<31,108> <31,108> 0 Allocated-USAC <120,887> <123,046> <2,159> <30,035> <119,240> <3,145> <3,145> 0 Allocated-GSA <10,677> <11,230> <553> <3,170> <11,324> <44,406> <49,469> <5,063> Allocated-Comm Board <180,602> <196,266> <15,664> <45,290> <179,539> CURRENT MONTH YTD 4 MO(07/26/15-11/21/15) LAST YEAR ACTUAL

ADMINISTRATIVE AND SUPPORT SERVICES

 - 4, - 4, - 5, - 5, - 6, - 6, - 7, - 7, - 8, - 8, - 9, - 9, 

• 10, - FY13/14 FY14/15 FY15/ Store Inventory At Cost ($000)
• ASUCLA Finance Division Page - 803,838 1,200,330 <396,492> ACADEMIC SUPPORT DIV 7,744,977 7,963,573 <218,596> 1,211,463 8,025,
  • 1,332,380 1,451,788 <119,408> GENERAL MDSE DIVISION 5,159,434 5,137,653 21,781 1,522,779 5,039,
    • 140,918 142,000 <1,082> HILLTOP SHOP 374,453 394,400 <19,947> 129,189 361,
    • 158,723 154,467 4,256 LU VALLE COMMONS STORE 1,032,079 1,019,804 12,275 166,213 1,023,
    • 168,274 143,000 25,274 E-COMMERCE DIVISION 638,350 648,000 <9,650> 141,902 653,
    • 181,295 195,286 <13,991> HEALTH SCIENCES STORE 3,114,524 2,851,024 263,500 186,563 2,838,
  • 2,785,428 3,286,871 <501,443> TOTAL SALES 18,063,818 18,014,454 49,364 3,358,110 17,942,
  • 1,765,881 2,169,341 403,461 Less: Cost of Sales 12,609,338 12,598,868 <10,470> 2,237,785 12,656, - 2,717 3,670 953 ACADEMIC SUPPORT DIV 28,802 26,690 <2,112> 4,046 31, Less: Shrinkage - 6,452 6,135 <317> GENERAL MDSE DIVISION 25,388 21,710 <3,678> 6,471 21, - 662 680 18 HILLTOP SHOP 1,737 1,860 123 627 1, - 988 590 <398> LU VALLE COMMONS STORE 6,047 4,430 <1,617> 1,090 6, - 3 520 517 E-COMMERCE DIVISION <530> 2,350 2,880 542 2, - 1,160 1,090 <70> HEALTH SCIENCES STORE 11,604 10,410 <1,194> 1,048 10, - 11,981 12,685 704 SHRINKAGE 73,049 67,450 <5,599> 13,823 73,
  • 1,777,862 2,182,026 404,164 TOTAL COST OF SALES 12,682,387 12,666,318 <16,069> 2,251,608 12,730, - 63.4 66.0 2.6 COST OF SALES % 69.8 69.9 0.1 66.6 70.
  • 1,007,566 1,104,845 <97,279> GROSS MARGIN 5,381,430 5,348,136 33,294 1,106,502 5,212, - 36.6 34.0 2.6 GROSS MARGIN % 30.2 30.1 0.1 33.4 29. - 0.4 0.4 <0.0> SHRINKAGE % 0.4 0.4 <0.0> 0.4 0. - 36.2 33.6 2.6 NET GROSS MARGIN % 29.8 29.7 0.1 33.0 29. - 14.7 13.4 1.3 ACADEMIC SUPPORT DIV 17.7 17.1 0.6 11.4 16. - 46.0 46.8 <0.8> GENERAL MDSE DIVISION 49.0 49.2 <0.3> 46.8 49. - 40.9 39.2 1.7 HILLTOP SHOP 41.1 39.8 1.2 38.3 39. - 40.6 40.7 <0.2> LU VALLE COMMONS STORE 32.1 30.9 1.2 37.0 29. - 50.1 51.6 <1.6> E-COMMERCE DIVISION 51.1 52.1 <1.0> 53.3 51. - 38.8 36.9 1.9 HEALTH SCIENCES STORE 21.6 22.9 <1.3> 37.0 22.
    • 119,755 78,298 41,457 OTHER INCOME 545,766 499,461 46,305 61,180 508,
  • 1,127,321 1,183,143 <55,822> GROSS MARGIN/OTHER 5,927,196 5,847,597 79,599 1,167,681 5,720,
    • 244,987 253,486 8,499 Career Wages 990,128 1,020,005 29,877 250,510 1,003, Less: Controllable Exp - 2,385 0 <2,385> Limited Appointment 5,984 0 <5,984>
    • 155,541 152,657 <2,884> Student Wages 685,699 662,619 <23,080> 151,683 624,
    • 402,913 406,143 3,230 TOTAL WAGES 1,681,810 1,682,624 814 402,910 1,628, - 14.5 12.4 <2.1> WAGE % TO SALES 9.3 9.3 0.0 12.0 9.
    • 137,498 142,308 4,810 Employee Benefits 549,468 573,527 24,059 135,654 545, - 6,050 7,507 1,457 Office Supplies 37,680 39,423 1,743 6,483 38, - 11,554 13,660 2,106 Telephone 50,095 53,880 3,785 14,058 52, - 80 80 0 Telex - 18 13 <5> Postage 81 52 <29> - 436 2,800 2,364 Trav/Trips/Conference 3,978 6,400 2,422 1,907 7, - 0 75 75 Membership Fees - 2,656 3,640 984 Operating Supplies 21,672 20,590 <1,082> 2,728 19, - 21,243 17,875 <3,368> Freight Out 98,889 124,265 25,376 24,274 142, - 1,109 900 <209> Transportation 3,815 3,600 <215> 900 3, - 53 0 <53> Merchandise Losses 53 0 <53> - <7> 0 7 Postage Stamp O/S <7> - 0 0 0 Uniforms - 26,632 25,320 <1,312> Advertising 129,739 140,495 10,756 22,806 134, - 70,807 70,050 <757> Direct Mail Adv. 260,968 260,200 <768> 55,633 263, <2,735> <1,575> 1,160 Vendor Adv. Allowance <8,953> <6,475> 2,478 0 <5,617> - 1,874 2,170 296 Repairs & Maintenance 29,094 20,728 <8,366> 4,548 18, - 49,586 59,397 9,811 Bank Card Expense 283,744 286,495 2,751 59,548 286, - 233 0 <233> Credit Card Adjustments 1,776 0 <1,776> 336 4, 897 0 <897> Overs/Shorts 5,429 0 <5,429> <3,513> <998>
      • <1,570> 0 1,570 Textbook Rental Exp <297> 1,273 1,570 11 1, - 547 0 <547> Rentals-Facilities 1,661 0 <1,661> 501 2, - 0 0 0 Rentals-Truck 1,168 1,600 432 0 1, - 9,785 11,500 1,715 Professional Services 45,811 46,000 189 4,438 17, - 1,327 1,500 173 Temp Agency Service 1,032 1,500 468 1,269 1, - 963 2,080 1,117 Commission Expense 8,971 9,740 769 40 2,
        • 11,682 11,682 0 Concession Expense 35,120 35,121 1 11,865 30, - 0 0 0 Alloc of Distr Cntr
        • 21,707 34,826 13,119 Payment to UCLA 81,636 99,373 17,737 29,581 85,
    • 372,425 405,808 33,383 TOTAL OTHER CONTROL. 1,643,744 1,719,387 75,643 373,510 1,654,
    • 775,338 811,951 36,613 TOTAL CONTROLLABLE EXP 3,325,554 3,402,011 76,457 776,420 3,282,
    • 351,983 371,192 <19,209> SVCS AND ENTERPRISES 2,601,642 2,445,586 156,056 391,262 2,437, GROSS CONTRIBUTION TO - 34,289 35,277 988 Allocated Exp. -HR 129,038 146,254 17,216 34,195 140, Less: Allocated Exp
    • 117,745 127,119 9,374 Allocated Exp. Fin 554,392 585,093 30,701 148,130 635, - 56,186 60,712 4,526 Allocated Exp. -IS 269,456 298,344 28,888 50,884 295, - 27,363 28,627 1,264 Allocated Exp. Mktg 128,031 129,334 1,303 28,853 128, - 75,732 87,110 11,378 Allocated Exp Othr SA 405,342 415,395 10,053 82,352 409, - 88,476 73,843 <14,633> Maintenance 343,598 304,761 <38,837> 74,772 312, - 37,987 37,293 <694> Utilities 146,776 146,311 <465> 43,489 154, - 58,518 65,523 7,005 Depreciation 233,940 262,092 28,152 58,570 233,
    • 496,297 515,504 19,207 TOTAL ALLOCATED EXP 2,210,573 2,287,584 77,011 521,245 2,309,
  • <144,314> <144,312> <2> NET INCOME (LOSS) 391,069 158,002 233,067 <129,983> 127, - FISCAL YEAR 14- - NOV. 04(10/25/15-11/21/15) FISCAL YEAR 15- INCOME STATEMENT
• ASUCLA Finance Office 12/15 Page - 155,189 179,657 <24,468> CENTRAL DIVISION 543,075 594,396 <51,321> 169,404 525, ACTUAL BUDGET VARIANCE ACTUAL BUDGET VARIANCE MONTH YTD - 254,967 238,942 16,025 NORTH CAMPUS DIVISION 770,875 721,034 49,841 226,598 642, - 140,242 146,933 <6,691> SOUTH DIVISION 552,758 525,990 26,768 145,038 515, - 292,195 299,290 <7,095> LU VALLE DIVISION 888,634 909,368 <20,734> 285,968 829, - 330,591 328,533 2,058 COOPERAGE DIVISION 1,053,283 1,066,999 <13,716> 306,896 908, - 194,796 241,943 <47,147> SPECIAL EVENTS DIVISION 935,232 787,311 147,921 243,043 814,
  • 1,367,981 1,435,298 <67,318> TOTAL SALES 4,743,856 4,605,098 138,758 1,376,947 4,236,
    • 450,103 496,234 46,131 Less: Cost of Sales 1,595,804 1,619,495 23,691 480,340 1,524, - 32.9 34.6 1.7 COST OF SALES % 33.6 35.2 1.5 34.9 36.
    • 917,878 939,064 <21,186> GROSS MARGIN 3,148,053 2,985,603 162,450 896,607 2,711, - 67.1 65.4 1.7 GROSS MARGIN % 66.4 64.8 1.5 65.1 64. - 66.5 68.3 <1.8> CENTRAL DIVISION 66.1 67.5 <1.4> 68.3 66. - 67.1 63.7 3.4 NORTH CAMPUS DIVISION 64.8 64.3 0.4 63.4 64. - 66.9 64.3 2.6 SOUTH DIVISION 66.5 64.3 2.2 63.1 63. - 70.7 67.3 3.4 LU VALLE DIVISION 69.6 66.7 2.9 68.4 67. - 67.0 65.4 1.7 COOPERAGE DIVISION 65.5 64.8 0.7 65.1 62. - 65.9 63.7 2.1 SPECIAL EVENTS DIVISION 66.6 61.9 4.7 61.8 61.
    • 230,062 238,362 <8,300> OTHER INCOME 838,086 786,490 51,596 243,017 806,
  • 1,147,940 1,177,426 <29,486> GROSS MARGIN/OTHER 3,986,139 3,772,093 214,046 1,139,623 3,518,
    • 295,377 292,863 <2,514> Career Wages 1,194,259 1,175,680 <18,579> 285,827 1,146, Less: Controllable Exp - 0 700 700 Limited Appointment 0 700 700 2,778 7,
    • 228,505 221,179 <7,326> Student Wages 836,144 806,120 <30,024> 236,430 779,
    • 473,915 469,588 <4,327> TOTAL WAGES 1,861,569 1,828,568 <33,001> 481,814 1,789, <49,968> <45,154> 4,814 Labor Recharge <168,833> <153,932> 14,901 <43,222> <143,303> - 34.6 32.7 <1.9> WAGE % TO SALES 39.2 39.7 0.5 35.0 42.
    • 168,694 166,426 <2,268> Employee Benefits 678,657 669,529 <9,128> 156,388 643, - 1,111 1,585 474 Office Supplies 7,009 6,715 <294> 1,967 6, - 3,604 4,383 779 Telephone 16,551 17,519 968 4,420 16, - 500 500 0 Training Programs 7,675 9,500 1,825 598 6, - 55,898 64,867 8,969 Paper 215,727 220,158 4,431 61,042 204, - 4.1 4.5 0.4 Paper % To Sales 4.6 4.8 0.2 4.4 4. - 5,257 5,220 <37> Cleaning Supplies 22,604 19,461 <3,143> 7,499 18, - 3,996 2,360 <1,636> Replacements 16,833 11,060 <5,773> 3,001 12, <10,065> <10,350> <285> Purchasing Rebates <37,522> <41,400> <3,878> <10,067> <41,349> - 4,898 4,887 <11> Laundry 18,016 19,948 1,932 6,665 19, - 2,298 870 <1,428> Uniforms 9,585 5,000 <4,585> 2,213 6, - 1,801 2,345 544 Advertising 23,905 45,605 21,700 2,045 40, - 0 100 100 Menu Development - 0 19 19 Dorm Coupons Expense - 10,590 5,552 <5,038> Repairs & Maintenance 42,272 21,724 <20,548> 8,255 43, - 39,487 45,252 5,765 Bank Card Expense 146,596 151,610 5,014 40,799 131, - 2,309 2,081 <228> Sales Tax Expense 7,271 6,703 <568> 2,031 6,
      • <3,320> 1,154 4,474 Overs/Shorts 5,147 4,047 <1,100> 1,896 9, - 16 0 <16> Credit Card Adjustments 83 0 <83> - 440 250 <190> Rentals 2,513 2,500 <13> 245 2, - 18 400 382 Rentals-Truck 1,306 1,650 344 838 2, - 0 0 0 Taxes & Licenses - 0 650 650 Professional Services - 30 0 <30> Temp Agency Service 5,280 1,000 <4,280> 0 2,
        • 25,517 33,469 7,952 Commission Expense 62,254 71,292 9,038 28,776 64,
    • 313,077 332,020 18,943 TOTAL OTHER CONTROL. 1,251,839 1,244,797 <7,042> 318,612 1,194,
    • 786,992 801,608 14,616 TOTAL CONTROLLABLE EXP 3,113,409 3,073,365 <40,044> 800,425 2,984,
    • 360,948 375,818 <14,870> SVCS AND ENTERPRISES 872,730 698,728 174,002 339,198 534, GROSS CONTRIBUTION TO - 40,332 40,788 456 Allocated Exp. -HR 143,317 158,756 15,439 40,892 153, Less: Allocated Exp - 64,768 63,223 <1,545> Allocated Exp. Fin 187,059 183,045 <4,014> 70,180 181, - 30,906 30,195 <711> Allocated Exp. -IS 91,318 93,152 1,834 24,107 80, - 15,051 14,238 <813> Allocated Exp. Mktg 43,089 40,606 <2,483> 13,670 36, - 41,658 43,324 1,666 Allocated Exp Othr SA 135,978 130,075 <5,903> 39,016 113, - 74,585 59,932 <14,653> Maintenance 289,652 247,347 <42,305> 63,032 263, - 32,023 30,262 <1,761> Utilities 123,731 118,725 <5,006> 36,661 130, - 90,776 95,779 5,003 Depreciation 362,591 383,116 20,525 100,009 399,
    • 390,099 377,741 <12,358> TOTAL ALLOCATED EXP 1,376,736 1,354,822 <21,914> 387,568 1,358,
    • 395,607 413,957 <18,350> TOTAL CUSTOMER COUNT 1,296,818 1,296,075 743 406,060 1,228, <29,152> <1,923> <27,229> NET INCOME (LOSS) <504,006> <656,094> 152,088 <48,370> <824,582>
    • 137,120 140,681 <3,561> 3RD PARTY CUST COUNT 456,958 453,125 3,833 141,784 442,
    • 258,487 273,276 <14,789> ASUCLA CUSTOMER COUNT 839,860 842,950 <3,090> 264,276 785, - 5.99 5.82 0.18 TOTAL AVERAGE CHECK 5.99 5.80 0.20 5.68 5. - 7.56 7.61 <0.05> 3RD PARTY AVG CHECK 7.56 7.39 0.17 7.44 6. - 5.16 4.90 0.27 ASUCLA AVERAGE CHECK 5.14 4.94 0.20 4.74 4. - 29,835 29,809 <26> EMPLOYEE HOURS 113,184 112,970 <214> 32,137 113, - 45.85 48.15 <2.30> SALES/LABOR HOUR 41.91 40.75 1.16 42.85 37. - FISCAL YEAR 14- - NOV. 04(10/25/15-11/21/15) FISCAL YEAR 15- INCOME STATEMENT
• ASUCLA Finance Office 12/15 Page - 7,086 20,000 <12,914> PHOTOGRAPHY 47,778 69,500 <21,722> 14,062 58, ACTUAL BUDGET VARIANCE ACTUAL BUDGET VARIANCE MONTH YTD - 7,086 20,000 <12,914> TOTAL SALES 47,778 69,500 <21,722> 14,062 58, - 327 300 <27> Less: Cost of Sales 1,608 1,350 <258> 238 2, - 6,759 19,700 <12,941> GROSS MARGIN 46,170 68,150 <21,980> 13,824 56, - 95.4 98.5 <3.1> GROSS MARGIN % 96.6 98.1 <1.4> 98.3 96. - 95.4 98.5 <3.1> PHOTOGRAPHY 96.6 98.1 <1.4> 98.3 96.
  • 288,817 334,455 <45,638> TRADEMARKS AND LICENSING 1,012,431 1,059,559 <47,128> 233,148 931,
    • 97,972 100,310 <2,338> LEASED OPS 398,241 401,623 <3,382> 97,319 387,
  • 386,789 434,765 <47,976> OTHER INCOME 1,410,672 1,461,182 <50,510> 330,468 1,319,
  • 393,548 454,465 <60,917> GROSS MARGIN/OTHER 1,456,842 1,529,332 <72,490> 344,291 1,375,
    • 34,520 34,800 280 Career Wages 141,681 139,200 <2,481> 33,504 133, Less: Controllable Exp - 230 900 670 Student Wages 766 2,925 2,159 290 2,
    • 34,750 35,700 950 TOTAL WAGES 142,448 142,125 <323> 33,793 136,
      • 490.4 178.5 <311.9> WAGE % TO SALES 298.1 204.5 <93.6> 240.3 232.
    • 17,949 18,570 621 Employee Benefits 70,928 73,969 3,041 16,575 66, - 948 700 <248> Office Supplies 1,503 2,800 1,297 2,037 2, - 574 700 126 Telephone 2,980 2,800 <180> 693 2, - 26 105 79 Postage - 45 50 5 Trav/Trips/Conference 7,123 10,200 3,077 0 10,
      • 2,000 2,000 0 Enforcement 5,500 5,500 0 2,000 5, - 0 0 0 Enforcement Adv. - 787 3,550 2,764 Business Promotion 8,474 14,200 5,726 6,242 17, - 0 100 100 Repairs & Maintenance 816 400 <416>
      • 2,554 2,483 <71> Professional Services 8,803 9,932 1,129 2,083 8,
      • 3,728 250 <3,478> Legal 3,978 1,000 <2,978> 550 2,
    • 12,642 3,800 <8,842> Trademark 20,665 15,200 <5,465> 3,399 19,
    • 82,503 85,255 2,752 Intern'l Agnt Fee/Tax 103,305 102,880 <425> 77,201 113,
    • 15,100 17,712 2,612 Domestic Agency Fee 77,613 78,722 1,109 10,244 59,
    • 53,838 71,074 17,236 Payment to UCLA 311,928 320,167 8,239 35,586 227,
  • 192,694 206,349 13,655 TOTAL OTHER CONTROL. 623,671 638,190 14,519 156,694 536,
  • 227,445 242,049 14,604 TOTAL CONTROLLABLE EXP 766,119 780,315 14,196 190,488 672,
  • 166,103 212,416 <46,313> SVCS AND ENTERPRISES 690,723 749,017 <58,294> 153,803 702, GROSS CONTRIBUTION TO - 2,957 3,101 144 Allocated Exp. -HR 10,940 12,388 1,448 2,868 11, Less: Allocated Exp
    • 15,350 16,557 1,207 Allocated Exp. Fin 44,536 50,436 5,900 14,466 46,
      • 7,618 8,205 587 Allocated Exp. -IS 22,524 26,620 4,096 5,127 21,
      • 3,710 3,869 159 Allocated Exp. Mktg 10,679 11,566 887 2,907 9,
    • 10,268 11,772 1,504 Allocated Exp Othr SA 33,307 37,060 3,753 8,298 30,
    • 15,694 27,872 12,178 Maintenance 60,948 115,032 54,084 13,263 55,
      • 6,738 14,084 7,346 Utilities 26,035 55,256 29,221 7,714 27,
      • 6,097 6,361 264 Depreciation 24,387 25,444 1,057 6,238 24,
    • 68,431 91,821 23,390 TOTAL ALLOCATED EXP 233,356 333,802 100,446 60,882 227,
    • 97,672 120,595 <22,923> NET INCOME (LOSS) 457,367 415,215 42,152 92,921 475, - FISCAL YEAR 14- - NOV. 04(10/25/15-11/21/15) FISCAL YEAR 15- INCOME STATEMENT
• ASUCLA Finance Office 12/15 Page - 65,759 57,605 8,154 EVENT SERVICES OFFICE 196,119 242,775 <46,656> 45,376 208, ACTUAL BUDGET VARIANCE ACTUAL BUDGET VARIANCE MONTH YTD - 0 77 <77> STUDENT UNION OPERATIONS 0 331 <331> - 0 0 0 RECREATION & GAMES - 38,871 46,444 <7,573> AU POST OFFICE 148,318 177,160 <28,842> 49,939 189,
  • 104,630 104,126 504 TOTAL SALES 344,436 420,266 <75,830> 95,337 397,
    • 38,470 45,422 6,952 AU Post Office Cost 144,406 173,263 28,857 52,233 188,
    • 13,917 13,450 <467> Facilities Costs 33,903 41,628 7,725 10,124 33, - 0 0 0 Cost of Sales GM RM
    • 52,387 58,872 6,485 Less: Cost of Sales 178,309 214,891 36,582 62,357 222, - 50.1 56.5 6.5 COST OF SALES % 51.8 51.1 <0.6> 65.4 56.
    • 52,243 45,254 6,989 GROSS MARGIN 166,128 205,375 <39,247> 32,980 174, - 49.9 43.5 6.5 GROSS MARGIN % 48.2 48.9 <0.6> 34.6 44. - 78.8 76.7 2.2 EVENT SERVICES OFFICE 82.7 82.9 <0.1> 77.7 83. - 0.0 100.0 <100.0> STUDENT UNION OPERATIONS 0.0 100.0 <100.0> 100.0 100. - 0.0 0.0 0.0 RECREATION & GAMES 0.0 0.0 0.0 0.0 99. - 1.0 2.2 <1.2> AU POST OFFICE 2.6 2.2 0.4 <4.6> 0.
    • 24,747 23,050 1,697 STUDENT UNION OPS 57,875 60,878 <3,003> 21,571 54,
      • 6,603 8,176 <1,573> AU POST OFFICE 25,795 31,187 <5,392> 8,967 33,
    • 31,351 31,226 125 OTHER INCOME 83,671 92,065 <8,394> 30,538 87,
    • 83,593 76,480 7,113 GROSS MARGIN/OTHER 249,798 297,440 <47,642> 63,517 262,
    • 33,113 30,859 <2,254> Career Wages 126,210 123,436 <2,774> 29,325 116, Less: Controllable Exp
    • 17,654 18,235 581 Student Wages 66,394 71,755 5,361 15,656 62,
    • 50,766 49,094 <1,672> TOTAL WAGES 192,604 195,191 2,587 44,981 179, - 48.5 47.2 <1.4> WAGE % TO SALES 55.9 46.4 <9.5> 47.2 45.
    • 17,803 15,851 <1,952> Employee Benefits 67,853 63,422 <4,431> 15,679 63,
      • 1,302 914 <388> Office Supplies 3,035 3,631 596 2,019 4,
      • 2,840 3,346 506 Telephone 11,887 13,178 1,291 3,390 13, - 0 0 0 Trav/Trips/Conference 0 1,150 1,150 - 0 0 0 Student Comm Art - 98 0 <98> Training Programs 2,708 4,308 1,600 35 5, - 992 89 <903> Annual ASUCLA Events 22,075 20,231 <1,844> 1,282 20,
    • 15,159 12,800 <2,359> Student Event Exp 30,943 29,482 <1,461> 13,960 34, - <8> 139 147 Operating Supplies - 40 20 <20> Advertising 348 589 241 19 1, - 408 577 169 Business Promotion 2,103 2,380 277 501 2, - 787 555 <232> Repairs & Maintenance 4,590 5,904 1,314 4,115 8, - 861 1,091 230 Bank Card Expense 3,398 4,162 764 1,009 4, - 210 28 <182> Overs/Shorts 1,259 106 <1,153> - 275 0 <275> Commission Expense 275 0 <275>
    • 15,417 15,417 0 Interaction Fund 61,667 61,668 1 15,417 61,
    • 14,189 14,500 311 STUDENT UNION EVENT F 34,554 42,000 7,446 17,414 32,
    • 70,373 65,327 <5,046> TOTAL OTHER CONTROL. 247,193 253,231 6,038 74,935 254,
  • 121,139 114,421 <6,718> TOTAL CONTROLLABLE EXP 439,797 448,422 8,625 119,916 433, - 4,321 3,958 <363> Allocated Exp. -HR 14,879 15,891 1,012 3,819 15, Less: Allocated Exp - 5,299 4,643 <656> Allocated Exp. Fin 13,754 16,804 3,050 5,285 17, - 2,630 2,301 <329> Allocated Exp. -IS 6,972 8,915 1,943 1,873 8, - 1,281 1,085 <196> Allocated Exp. Mktg 3,294 3,845 551 1,062 3, - 3,545 3,301 <244> Allocated Exp Othr SA 10,296 12,373 2,077 3,032 11,
    • 46,625 38,648 <7,977> Maintenance 181,070 159,505 <21,565> 39,403 164,
    • 20,019 19,518 <501> Utilities 77,348 76,573 <775> 22,918 81,
    • 12,872 14,398 1,526 Depreciation 51,487 57,592 6,105 12,804 49,
    • 96,592 87,852 <8,740> TOTAL ALLOCATED EXP 359,099 351,498 <7,601> 90,196 351, - FISCAL YEAR 14- <134,138> <125,793> <8,345> NET INCOME (LOSS) <549,098> <502,480> <46,618> <146,594> <522,731> - NOV. 04(10/25/15-11/21/15) FISCAL YEAR 15- INCOME STATEMENT
• ASUCLA Finance Office 12/15 Page
  • 287,378 306,050 18,672 Career Wages 1,155,388 1,232,653 77,265 315,124 1,236, ACTUAL BUDGET VARIANCE ACTUAL BUDGET VARIANCE MONTH YTD - 0 500 500 Limited Appointment 0 1,800 1,800 3,624 15,
    • 29,406 32,711 3,305 Student Wages 133,678 133,933 255 28,892 125,
  • 316,784 339,261 22,477 TOTAL WAGES 1,289,066 1,368,386 79,320 347,640 1,377, - 6.3 6.0 <0.3> WAGE % TO TOTAL SALES 4.9 5.3 0.3 6.3 5. - 0 0 0 Emp Awards, Profess. 1,859 0 <1,859> - 0 0 0 Emp Awards, Students 2,000 2,000 0 0 2,
  • 142,066 144,117 2,051 Employee Benefits 560,562 578,752 18,190 143,205 567, - 5,955 8,085 2,130 Office Supplies 29,512 30,729 1,217 3,951 32, - 7,828 10,134 2,306 Telephone 32,902 38,767 5,865 9,638 35, - 1,034 1,166 132 Postage 3,397 3,889 492 1,087 3, - 1,056 2,123 1,067 Trav/Trips/Conference 3,274 8,863 5,589 67 1, - 39 20 <19> Expense Allowance - <57> 549 606 Employee Relations 471 2,293 1,822 703 4, - 0 52 52 Tuition Assistance - 0 0 0 Training Programs - 1,134 2,006 872 Fingerprinting 1,835 2,004 169 1,948 1, - 173 422 250 Recruitment 4,321 2,919 <1,402> 150 1, - 0 1,415 1,415 Operating Supplies 937 1,835 898 1,374 1, - 0 350 350 Uniforms 1,496 1,400 <96> 345 1, - 0 51 51 Security Equipment 384 204 <180> <887> <400> 487 Security Expense <2,357> <1,600> 757 <339> <1,165> - 2,620 2,750 130 Alarm Monitoring 11,067 11,000 <67> 2,662 10, - 1,230 1,180 <50> Advertising 5,288 5,455 167 1,479 6, - 1,500 1,500 0 Benefits U Adv 6,000 6,000 0 2,100 8, - 4,770 5,736 966 Repairs & Maintenance 21,536 26,827 5,291 5,038 19, - 581 1,564 983 Repair-Mtce Computer 2,019 6,256 4,237
    • 11,319 12,433 1,114 Repairs & Mtce-Equip 46,135 49,732 3,597 2,990 30, - 0 36 36 Printing
      • 5,514 5,514 0 Bruin One Card Exp 20,961 20,961 0 10,599 39,
    • 14,303 17,700 3,397 Insurance Expense 57,213 70,800 13,587 16,081 64, <12> 40 52 Overs/Shorts <32> 160 192 <13> <19>
    • 13,396 3,908 <9,488> Professional Services 23,552 15,561 <7,991> 3,039 11,
      • 1,383 1,382 <1> Legal 5,530 5,528 <2> 880 3,
    • 10,361 10,558 197 External Audit 40,751 42,229 1,478 10,342 41,
      • 3,003 2,500 <503> Temp Agency Service 6,468 4,000 <2,468> 2,199 4,
      • 9,167 9,870 703 Internal Audit 36,668 39,480 2,812 9,583 38,
      • 3,620 3,620 0 Tax Consulting 3,620 3,620 0 3,448 3,
      • 1,000 1,000 0 PROFESSIONAL FEES PCI 14,950 15,000 50 0 22,
    • 10,828 11,500 672 Board of Directors 52,002 51,300 <702> 11,181 47,
      • 1,118 2,000 882 Special Projects 5,988 2,400 <3,588> 1,795 1,
      • 4,338 4,594 256 Misc. Bank Charges 16,064 15,293 <771> 3,878 13,
      • 3,494 3,500 6 Armored Carrier Expense 12,562 13,400 838 3,281 12,
      • 7,635 7,864 229 UCOP Payroll Services 30,540 31,456 916 7,198 30,
    • 13,401 14,374 973 UCLA Recharge Expense 53,604 59,048 5,444 13,955 55, - 207 1,350 1,143 Special Events 17,586 19,350 1,764 210 14,
  • 283,116 296,563 13,448 TOTAL OTHER CONTROL. 1,130,703 1,187,424 56,721 274,095 1,131,
  • 599,900 635,824 35,924 TOTAL CONTROLLABLE EXP 2,419,768 2,555,810 136,042 621,734 2,509,
    • 19,046 16,683 <2,363> Maintenance 73,966 68,854 <5,112> 16,096 67, Less: Allocated Exp
      • 8,178 8,425 247 Utilities 31,596 33,053 1,457 9,362 33,
    • 12,545 12,193 <352> Depreciation 45,035 48,772 3,737 12,319 49,
    • 39,768 37,301 <2,467> TOTAL ALLOCATED EXP 150,598 150,679 81 37,777 149,
  • 639,668 673,125 33,457 NET EXPENSE 2,570,366 2,706,489 136,123 659,512 2,659, - 0 0 0 TOTAL EXPENSE <639,668> <673,125> <33,457> TOTAL OTHER <2,570,366> <2,706,489> <136,123> <659,512> <2,659,304> - FISCAL YEAR 14- - NOV. 04(10/25/15-11/21/15) FISCAL YEAR 15- EXPENSE STATEMENT
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