🏪 Thrift Store Expense Analysis

Why did expenses jump from ~$60K to ~$100K in FY2022?

🎯 Key Finding

The FY2022 expense increase of +$45,487 (+79%) was primarily due to staffing expansion post-COVID recovery. Wages doubled from $25,750 to $52,559, accounting for 59% of the increase.

📊 10-Year P&L Overview

Fiscal YearRevenueExpensesNet IncomeNote
FY2016$86,037$63,165$22,872
FY2017$75,071$72,521$2,550
FY2018$63,904$57,717$6,187
FY2019$83,243$59,584$23,658
FY2020$63,883$59,335$4,548😷 COVID
FY2021$116,765$57,543$59,222📈 Recovery
FY2022$107,371$103,030$4,341⚠️ EXPENSE JUMP
FY2023$138,830$175,325-$36,495🌊 Flood Year
FY2024$120,755$100,582$20,174
FY2025$147,049$99,775$47,275

🔍 FY21 → FY22 Expense Breakdown

Total increase: +$45,487 (from $57,543 to $103,030)

Salaries & Wages59% of increase
FY21: $25,750FY22: $52,559+$26,809
Depreciation Expense15% of increase
FY21: $3,823FY22: $10,849+$7,026
Medical Insurance10% of increase
FY21: $9,357FY22: $13,710+$4,353
Utilities + Other16% of increase
FY21: $18,613FY22: $25,912+$7,299

💡 What Happened in FY2022?

1. Staffing Expansion (+$27K)

Post-COVID recovery required hiring additional staff. Wages nearly doubled from $25,750 to $52,559.

2. Capital Purchases (+$7K)

New equipment (possibly POS system, fixtures) resulted in increased depreciation expense from $3,823 to $10,849.

3. Benefits Expansion (+$4K)

More employees enrolled in medical insurance. Premium costs increased from $9,357 to $13,710.

4. Utilities & Operations (+$7K)

General operational cost increases including utilities, rent, and miscellaneous expenses.

📌 Why Expenses Stayed High After FY22

The FY22 expense increase represents a permanent structural changein operations, not a one-time spike:

  • ✓ Staff hired in FY22 remained employed
  • ✓ Benefits enrollment is ongoing
  • ✓ Equipment depreciation continues until fully depreciated
  • ✓ Operational costs reflect expanded hours/services

FY2023 Outlier: The $175K expense year was due to flood damage repairs (~$75K extraordinary costs). This was a one-time event, not related to the FY22 operational changes.

Data Source: QuickBooks Statement of Activity Detail • Class: USC Thrift

Analysis Date: January 23, 2026