Sample Line Item Format
Create a ONE MONTH budget for your recreation center. Please use this format. You may provide your own line items, as many as you need for a complete budget. You may want to review the Quoggy Jo sample budget for line item ideas. This is NOT an exact sample. You need to create your own line items.
Hint: Each of your programs (maximum of 10) should be entered as a revenue line item.
Hint: Each employee must be a separate line item (the benefits and payroll taxes should be individual line items).
Original O&M Budget Format
| Description |
Monthly Budget |
| Revenue | |
| Program/Activity Fee 1 (include the formula (activity fee/person x number enrolled) | |
| Program/Activity Fee 2 | |
| Program/Activity Fee 3 | |
| Program/Activity Fee 4 | |
| Program/Activity Fee 5 | |
| Program/Activity Fee 6 | |
| Program/Activity Fee 7 | |
| Program/Activity Fee 8 | |
| Program/Activity Fee 9 | |
| Program/Activity Fee 10 | |
| Auxiliary revenue (ie. meeting rooms rental) | |
| Auxiliary revenue (birthday party room rental; sport field rentals) | |
| Total Revenue | |
| Expenses | |
| Payroll - Full-time | |
| job title from the organizational chart - employee 1 | |
| job title from the organizational chart - employee 2 | |
| job title from the organizational chart - employee 3 | |
| job title from the organizational chart - employee 4 | |
| Total fulltime employees | |
| Payroll - Part-time | |
| job title from the organizational chart - employee 5 | |
| job title from the organizational chart - employee 6 | |
| Total part-time employees | |
| Total employee payroll | |
| SSN/Medicaid (all employees) | |
| Health Insurance (full time employees) | |
| Retirement (full time employees) | |
| * You may add line items for other payroll taxes and/or benefits | |
| Office Supplies | |
| Contracted Services | |
| Computer Maintenance | |
| Professional Dues | |
| Travel Expenses | |
| Training & Education | |
| Car Allowance | |
| Utilities | |
| Telephone | |
| Heating Fuel | |
| Electricity | |
| Water | |
| Sewer | |
| Building Supplies | |
| Building Maintenance | |
| Rent | |
| Vehicle Repairs | |
| Gas & Oil | |
| Water Tests | |
| Youth Center Equipment | |
| Rink Equipment | |
| Program Equipment | |
| Pool Supplies | |
| Trophies & Awards | |
| Pool Maintenance | |
| Health Insurance | |
| Property Insurance | |
| Total Expenses | |
| Total Revenues | |
| Net Profit/Loss |
Alternate O&M Budget Format
Note: You must include a justification for each line item deleted or reduced. Use the exact line items from the original O&M budget.
| Description |
Original Budget |
Alternate Budget | Justification |
| Revenue | |||
| Total Expenses | |||
| Total Revenues | |||
| Net Profit/Loss |
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