Mode B
Quarterly / Unaudited Automation
Mode A replicates the published annual CQ2 evaluation from audited information. Mode B, below, automates the recurring finance review OEI performs during the year.
These are unaudited indicative values. Under the applicable framework a quarterly figure is not equivalent to a formal annual OEI accountability rating, so no rating is assigned here.
FY2026 Q4 (unaudited, as of 06/30/2026)
BELIEVE Circle City High School
Source: 06-30-2026 Mayor Reports - BCC HS.xlsx + 06-30-26 - Build Believe.xlsx
| Measure | Value | vs most recent audit | Source coordinate |
|---|---|---|---|
| Current assets | $1,702,455 | +$216,251 | Mayor Reports · 'Balance Sheet' · C22 |
| Current liabilities | $1,181,004 | +$46,497 | Mayor Reports · 'Balance Sheet' · C41 |
| Current ratio | 1.44 | +0.13 | Calculated |
| Cash | $1,288,700 | +$152,800 | Mayor Reports · 'Balance Sheet' · C9 |
| Adjusted / unrestricted cash | $1,196,300 | +$152,800 | Less $92,400 trustee escrow |
| Days cash on hand (indicative) | 70 | +7 | Calculated (unaudited) |
| Revenue actual | $6,905,220 | — | Mayor Reports · 'P&L' · D60 |
| Revenue budget | $6,780,000 | — | Mayor Reports · 'Budget' · D60 |
| Revenue variance | +1.8% | — | Calculated |
| Expense actual | $6,588,010 | — | Mayor Reports · 'P&L' · D95 |
| Expense budget | $6,640,000 | — | Mayor Reports · 'Budget' · D95 |
| Expense variance | −0.8% | — | Calculated |
| Net income / operating result | $317,210 | — | Calculated |
| Enrollment actual | 409 | — | Mayor Reports · 'Enrollment' · B12 |
| Enrollment budget | 410 | — | Mayor Reports · 'Enrollment' · B11 |
| Enrollment variance | 99.8% | — | Calculated |
| Debt position | $11,940,000 facility note (Build Believe) | — | Build Believe · 'Debt Schedule' · F24 |
FY2026 Q4 (unaudited, as of 06/30/2026)
Global Preparatory Academy
Source: GPA 063026 Quarterly Financials- OEI-1.pdf
| Measure | Value | vs most recent audit | Source coordinate |
|---|---|---|---|
| Current assets | $9,240,110 | +$433,396 | PDF p. 3 (printed 2) — Balance Sheet |
| Current liabilities | $644,902 | +$45,129 | PDF p. 3 (printed 2) — Balance Sheet |
| Current ratio | 14.33 | −0.35 | Calculated |
| Cash | $9,014,600 | — | PDF p. 3 (printed 2) |
| Adjusted / unrestricted cash | $8,760,300 | — | Less $254,300 restricted grant cash |
| Days cash on hand (indicative) | 274 | −6 | Calculated (unaudited) |
| Revenue actual | $13,402,880 | — | PDF p. 5 (printed 4) |
| Revenue budget | $13,100,000 | — | PDF p. 6 (printed 5) |
| Revenue variance | +2.3% | — | Calculated |
| Expense actual | $11,690,400 | — | PDF p. 5 (printed 4) |
| Expense budget | $11,850,000 | — | PDF p. 6 (printed 5) |
| Expense variance | −1.3% | — | Calculated |
| Net income / operating result | $1,712,480 | — | Calculated |
| Enrollment actual | 769 | — | PDF p. 8 (printed 7) |
| Enrollment budget | 755 | — | PDF p. 8 (printed 7) |
| Enrollment variance | 101.9% | — | Calculated |
| Debt position | $628,000 note payable | — | PDF p. 9 (printed 8) |
FY2026 Q4 (unaudited, as of 06/30/2026)
Matchbook Learning Schools of Indiana
Source: MBLI Quarterly Financials 063026 (1).pdf
| Measure | Value | vs most recent audit | Source coordinate |
|---|---|---|---|
| Current assets | $3,880,400 | −$435,483 | PDF p. 4 (printed 3) |
| Current liabilities | $1,010,220 | +$177,038 | PDF p. 4 (printed 3) |
| Current ratio | 3.84 | −1.34 | Calculated |
| Cash | $1,980,500 | — | PDF p. 4 (printed 3) |
| Adjusted / unrestricted cash | $1,719,200 | — | Less $261,300 board-designated reserve |
| Days cash on hand (indicative) | 61 | −19 | Calculated (unaudited) |
| Revenue actual | $10,120,700 | — | PDF p. 6 (printed 5) |
| Revenue budget | $10,410,000 | — | PDF p. 7 (printed 6) |
| Revenue variance | −2.8% | — | Calculated |
| Expense actual | $10,455,900 | — | PDF p. 6 (printed 5) |
| Expense budget | $10,190,000 | — | PDF p. 7 (printed 6) |
| Expense variance | +2.6% | — | Calculated |
| Net income / operating result | ($335,200) | — | Calculated |
| Enrollment actual | 578 | — | PDF p. 10 (printed 9) |
| Enrollment budget | 600 | — | PDF p. 10 (printed 9) |
| Enrollment variance | 96.3% | — | Calculated |
| Debt position | $5,910,000 facility loan; $0 drawn on line of credit | — | PDF p. 11 (printed 10) |