Case: The community school

The company DEF, Inc. is a non-profit institution, located in the West Region of the U.S. It is dedicated to primary education (grades K-6). Enrollment in August 2019 was of 400 students; at the rate of 50 students per grade. The company enjoys a high reputation for the quality of its education. In the last study that was carried out on parents; some findings were: the quality is excellent, the service can be improved, the parking is terrible to pick up children, internal security is good, spaces to consume food are limited (the institution does not offer food).

Other information offered by DEF, Inc. is that any student who wishes to participate in this education of excellence must separate the space with $ 400.00. Then you pay a $ 200.00 monthly payment for a period of 10 months. This includes an education of excellence, safety, and technology found in classrooms. Does not include materials didactics, no snack, no lunch, no excursions, no uniforms, among other things. The student will receive a quarterly report of their academic progress.

On the other hand, the staff of DEF, Inc is made up of two directors (a ratio of $ 5,000 per month); 25 teachers (with an average ratio of $ 2,100 per month for a period of 10 months), and 6 employees who support and maintenance (with an average ratio of $ 1,100 per month for 12 months). The company DEF, Inc. indicates that it has expenses of approximately $ 4,500 per month (includes: water, electricity, and technology); $ 2,500 per month in insurance policies; about $ 25,000 in improvement to physical infrastructure and $ 10,000 in maintenance and technological infrastructure. Given the uncertainty, the educational company DEF, Inc. as of March 2020, continued offering a remote education. DEF, Inc. offered training to its teaching personal, but with resistance to change. At the beginning of August 2020, enrollment was reduced by 40.0 percent. It should be noted that the company DEF, Inc. is exempt from income taxes and its surpluses are for internal improvements.

1. Perform the following: a budget.