Caldwell School District No Annual Report

Transcription

1 Caldwell School District No Annual Report CALDWELL PUBLIC SCHOOLS Creating a wave of success for all of our students and staff through a community of highly effective schools. November 8, 2010

2 Caldwell School District No IFARMS REPORT (All Funds w/o construction) WHERE DID THE MONEY COME FROM? 28% 9% 4% 59% Taxes Other Local State Federal WHERE DID THE MONEY GO? (By Expenditure) 6% 1%9% Salaries/Benefits 13% 71% Purch Services Supplies/Materials Capital Assets Debt WHERE DID THE MONEY GO? (By Function) 1% 9% 5% Instruction Support 53% NonInstruction 32% Captial Assets Debt Services FUNCTIONS: Instruction: Instructors, Aides and Supplies for Elementary, Secondary, Alternative, Exceptional Child, Preschool, Gifted/Talented, Interscholastic, Summer School and Juvenile Detention. Support: Counselors, School Nurses, Special Education Support and Services, Instructional Training, Libraries, Technology, Custodial, Bldg & Grounds Maint, Security, Student Transportation, District Office, School Office, Textbooks, Curriculum Development, National and Statewide Testing, Property and Liability Insurance, Utilities. NonInstruction: Food Service

3 SUMMARY STATEMENT Historical All Funds Caldwell School District No Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual w/o construction w/o construction w/o construction REVENUE: Beginning Balance $ 4,759,935 $ 5,618,960 $ 4,539,368 $ 15,322,804 $ 7,359,579 $ 4,649,552 $ 6,367,804 $ 7,987,8 $ 5,164,839 $ 6,026,358 Local Revenue 7,205,820 7,648,490 7,799,492 8,035,637 7,937,321 10,252,693 6,8,628 8,324,824 7,451,039 6,265,019 State Revenue 22,659,781 23,905,364 24,335,687 24,882,918 25,398,101 26,138,655 31,291,370 32,212,720 34,341,458 28,011,913 Federal Revenue 3,043,653 3,398,725 3,898,019 5,513,700 6,287,539 6,730,517 7,327,051 7,189,533 8,013,375 13,632,619 Other Revenue 0,000 11,056,097 Transfers In 315, ,179 1,024, , , , , , , ,281 Total Revenues and Transfers In $ 37,984,457 $ 41,709,718 $ 52,652,687 $ 54,332,337 $ 47,525,352 $ 48,310,087 $ 52,177,922 $ 55,993,497 $ 55,314,107 $ 54,242,190 : Classroom Instruction (1) $ 17,922,819 $ 18,953,170 $ 19,294,375 $ 21,121,303 $ 22,777,707 $ 22,899,747 $ 23,762,977 $ 25,098,865 $ 25,454,723 $ 24,601,051 Instructional Support (2) 9,911,276 10,745,695 10,800,923 11,086,881 12,500,031 13,414,569 14,609,549 15,914,586 15,748,659 15,075,679 NonInstructional Services (3) 1,726,205 1,872,057 2,001,117 2,110,496 2,306,941 2,463,595 2,573,795 2,925,339 2,757,215 2,554,688 Capital Outlay 1,058,924 1,257,990 1,835,845 9,612,117 1,430, , ,358 1,193, , ,480 Debt Services 1,431,005 3,603,259 2,416,989 2,464,683 3,287,313 2,235,213 2,448,766 5,434,511 4,245,031 4,110,858 Other Expenditures Transfers Out 315, , , , , , , , , ,281 Contingency Reserves Total Expenditures and Transfers Out 32,365,497 37,170,350 37,329,883 46,972,758 42,845,637 41,942,283 44,190,514 50,845,652 49,287,753 47,136,037 Ending Balance $ 5,618,960 $ 4,539,368 $ 15,322,804 $ 7,359,579 $ 4,679,715 $ 6,367,804 $ 7,987,8 $ 5,147,845 $ 6,026,354 $ 7,106,153 Average Daily Attendance 5,359 5,577 5,664 5,752 5,713 5,789 6,116 6,152 5,845 5,847 Salary & Benefits Salary & Benefits Salary & Benefits Salary & Benefits Salary & Benefits Salary & Benefits Salary & Benefits Salary & Benefits Salary & Benefits Salary & Benefits $ 23,498,847 $ 25,131,253 $ 25,772,667 $ 27,346,374 $ 29,571,290 $ 30,016,250 $ 31,654,223 $ 34,185,883 $ 34,589,897 $ 32,978,572 (1) Instructors, Aides and Supplies for Elementary, Secondary, Alternative, Exceptional Child, Preschool, Gifted/Talented, Interscholastic, Summer School and Juvenile Detention (2) Counselors, School Nurses, Special Education Support and Services, Instructional Training, Libraries, Technology, Custodial, Bldg & Grounds Maint, Security, Student Transportation, District Office, School Office, Textbooks, Curriculum Development, National and Statewide Testing, Property and Liability Insurance, Utilities. (3) Food Service

4 SUMMARY STATEMENT Historical All Funds Caldwell School District No. 132 Revenue Source Comparison Historical Trend Expenditure Comparison Historical Trend $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $ Local Revenue State Revenue Federal Revenue Note: 2010 Federal Stimulus $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $ Classroom Instruction (1) Instructional Support (2) Non Instructional Services (3) 6,000 5,000 4,000 Average Daily Attendance Historical Trend $,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 6,0 6,200 6,000 5,800 5,600 Salary & Benefits Historical Trend Salary & Ben State Revenue A.D.A. 3,000 $15,000,000 5,0 2,000 $10,000,000 5,200 1,000 $5,000,000 5, $ ,800

5 CALDWELL SCHOOL DISTRICT NO 132 Statement of General Fund Balance Sheet June Assets Cash $ 208,024 $ 119,644 $ 1,585,929 $ 434,965 $ 321,445 $ 236,097 $ 1,484,006 $ 1,112,674 $ 2,389,956 $ 7,192,257 Investments 2,796,728 2,311,965 1,184,381 2,224,088 1,282,475 2,104,710 4,873,862 4,121,942 3,590, ,930 Receivables 1,533,389 1,680,734 1,723,487 1,677,436 1,725,003 2,518, , , , ,892 Due from other governments 6, , , , ,877 49, , , , ,577 Prepaid expenditures 148, , ,590 0, , ,553 97, ,566 49,157 43,182 Total Assets $ 5,327,334 $ 5,036,293 $ 5,202,356 $ 5,328,762 $ 4,538,926 $ 5,087,8 $ 7,541,492 $ 6,688,7 $ 7,628,954 $ 9,194,838 Liabilities Accounts Payable $ 85,456 $ 103,029 $ 142,805 $ 87,045 $ 263,513 $ 242,636 $ 355,097 $ 272,878 $ 46,505 $ 109,760 Salaries Payable 3,385,355 2,798,145 2,802,957 2,845,384 2,878,536 2,934,758 3,267,027 4,324,852 3,919,448 3,632,237 Deferred Revenue 287, , , , , , , , , ,074 Due to Other Funds 1,525, ,679 2,235,815 3,359,158 Total Liabilities 3,758,245 3,228,446 3,272,249 3,038,085 3,369,307 3,2,884 5,287,369 5,489,5 6,331,4 7,226,229 Fund Equity Reserved 261, , , , , , , , ,080 1,426,759 Designated 483, , , , , , , , , ,618 Unreserved 824,911 1,389,225 1,224,800 1,159, , ,787 1,044, , ,505 12,232 Total Fund Equity 1,569,089 1,807,848 1,930,107 2,290,677 1,169,619 1,684,524 2,254,123 1,199,200 1,297,517 1,968,609 Total Liabilities and Fund Equity $ 5,327,334 $ 5,036,294 $ 5,202,356 $ 5,328,762 $ 4,538,926 $ 5,087,8 $ 7,541,492 $ 6,688,7 $ 7,628,957 $ 9,194,838 Fund Balance as a % of Revenue 6.11% 6.65% 6.95% 8.12% 4.04% 5.42% 6.95% 3.56% 3.78% 6.21% Unrestr F.B. as a % of Unrestr Rev 3.75% 5.78% 5.29% 4.95% 3.07% 3.13% 3.94% 2.67% 0.91% 0.05% 2,250,000 General Fund Balance Unreserved General Fund Balance as a % of Unreserved Revenue 2,000,000 1,750,000 1,500,000 1,250,000 1,000, ,000 Reserved Designated Unreserved 7.00% 6.00% 5.00% 4.00% 3.00% 3.75% 5.78% 5.29% 4.95% 3.07% 3.13% 3.94% 2.67% 500, , % 1.00% 0.00% 0.91% 0.05%

6 CALDWELL SCHOOL DISTRICT NO 132 Statement of General Fund Revenues, Expenditures and Changes in Fund Balance Years Ended June Revenues Property taxes $ 3,510,0 $ 3,931,464 $ 4,151,371 $ 4,0,660 $ 3,958,3 $ 4,733,298 $ 1,558,417 $ 1,615,357 $ 1,276,065 $ 975,154 Other local revenue 410, , , , ,044 1,583,019 1,182,888 1,382,061 1,461,884 1,051,746 State revenue 21,681,588 22,910,543 23,398,330 23,724,295 24,267,094 24,746,633 29,670,247 30,727,479 31,592,1 25,731,792 Federal revenue 81,272 20,964 3,960,416 Total revenue 25,684,259 27,169,302 27,782,879 28,203,190 28,946,478 31,062,950 32,411,552 33,724,897 34,330,089 31,719,108 Note: 2010 Federal Stimulus Expenditures Instructional 16,097,106 16,774,062 16,887,738 17,666,002 18,798,708 18,808,632 19,548,988 21,084,257 20,949,267 18,553,828 Support services 9,325,771 10,018,958 9,916,980 10,074,231 11,100,154 11,831,269 12,350,227 13,558,250 13,398,067 12,610,592 Food service program 33,267 7,609 4,962 Capital outlay 264, , , ,639 91,610 34,064 15,917 32,000 Debt service program 41,100 51, , ,848 51,601 51,601 51, ,285 Total expenditures 25,762,061 27,589,194 27,118,716 27,968,720 30,042,073 30,699,111 31,989,842 34,894,709 34,347,334 31,196,420 Excess (deficiency) of revenues over expenditures (77,802) (419,892) 664, ,470 (1,095,595) 363, ,710 (1,169,812) (17,245) 522,688 Other financing sources(uses) Proceeds from capital leases 0,000 Net transfers 117, ,650 (541,903) 126,100 (25,465) 150, , , , ,7 Excess (deficiency) fo revenues and other 39, , , ,570 (1,121,060) 514, ,614 (1,054,931) 98, ,095 financing sources over expenditures and other financing uses Fund balance, beginning of year 1,529,196 1,569,089 1,807,847 1,930,107 2,290,677 1,169,617 1,684,517 2,254,131 1,199,200 1,297,514 Adjustments to fund balance Fund balance, end of year $ 1,569,089 $ 1,807,847 $ 1,930,107 $ 2,290,677 $ 1,169,617 $ 1,684,216 $ 2,254,131 $ 1,199,200 $ 1,297,514 $ 1,968,609 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 FY 0001 FY 0102 FY 0203 FY 0304 FY 05 FY 0506 FY 0607 FY 0708 FY 0809 FY 0910 Property Taxes 3,510,0 3,931,464 4,151,371 4,0,660 3,958,3 4,733,298 1,558,417 1,615,357 1,276, ,154 State Revenue 21,681,58 22,910,54 23,398,33 23,724,29 24,267,09 24,746,63 29,670,24 30,727,47 31,592,14 25,731,79 Enrollment

7 Caldwell School District No. 132 Governmentwide Revenues by Source Last Ten Fiscal Years Fiscal Earnings on State Federal Charges for Other Local Year Taxes Investments Revenue Grants Food Services Revenue Total 2010 $ 4,375,689 $ 30,007 $ 28,011,914 $ 13,632,619 $ 287,0 $ 1,569,048 $ 47,906, ,983, ,228 34,341,457 8,017, ,857 1,897,868 50,085, ,878, ,766 32,212,720 7,189, ,106 26,584,534 72,160, ,596, ,263 31,291,370 7,327, ,176 1,344,649 45,459, ,716, ,786 26,080,795 6,787, ,298 1,893,843 43,102, ,395, ,309 25,410,042 6,287, ,027 1,000,797 39,671, ,879,6 181,593 24,882,918 5,513, , ,111 38,432, ,778, ,252 24,335,686 3,898, ,165 11,3,214 47,089, ,496, ,863 23,905,363 3,398,725 8, ,332 34,929, ,941, ,534 22,659,780 3,043, ,490 41,559 32,889,901 Caldwell School District No. 132 Governmentwide Tax Revenues by Source Last Ten Fiscal Years Fiscal General Plant Bond & Delinquency Year M & O Supplemental Emergency Tort Facilities Interest Fines/Interest Total 2010 $ 1,210 $ 924,629 $ 27,826 $ 6,032 $ 295,906 $ 3,067,564 $ 52,522 $ 4,375, , , ,549 97, ,533 3,377,446 46,466 4,983, , , ,009 90, ,207 2,925,678 39,682 4,878, , , ,875 4, ,876 2,676,819 63,415 4,596, ,298, , ,208 98, ,068 2,629,970 59,828 7,716, ,857, , ,836 93, ,1,723 83,182 6,395, ,056, , , , ,547 2,541,783 77,459 6,879, ,782, , ,868 97, ,680 2,344,374 69,290 6,778, ,196, , ,776 93, ,670 2,286,226 70,380 6,496, ,8, , ,444 3, ,241 2,154,918 59,005 5,941,884 H:\BUSINESS OFFICE\FSUB\State Local Reporting\09 10 Annual Reports\[2010 summary reports.xls]ayp

8 Caldwell School District No. 132 Governmentwide Expenses by Function Last Ten Fiscal Years Instructional Support Services Noninstructional Services Spec Svcs/ District/ Building Fiscal Elementary Exceptional Guidance/ School Maint/ Food Capital Debt Year Secondary Child/Preschool Other Health Admin Custodial Transportation Other Service Outlay Service Total 2010 $ 18,485,051 $ 3,821,100 $ 2,310,034 $ 2,610,703 $ 3,386,186 $ 3,268,246 $ 2,810,416 $ 3,1,855 $ 2,539,156 $ 7,855,582 $ 4,110,858 $ 54,338, ,864,473 3,160,537 2,429,713 2,624,284 3,493,449 3,495,038 2,848,903 3,329,085 2,757,215 19,956,166 4,245,031 68,203, ,801,212 3,199,087 2,098,566 2,807,209 3,493,244 3,785,768 2,907,461 3,161,184 2,925,339 5,135,890 5,434,511 54,749, ,526,909 3,144,535 2,091,533 2,607,059 3,283,552 3,288,341 2,642,251 2,788,346 2,573, ,358 2,448,766 43,839, ,895,321 3,260,592 1,743,834 2,274,894 3,085,744 3,053,912 2,629,092 2,370,927 2,463, ,989 2,235,213 41,427, ,762,498 3,328,667 1,659,015 2,101,579 2,968,720 2,714,311 2,536,152 2,146,117 2,306,945 1,508,492 3,287,314 42,319, ,600,688 3,087,925 1,439,065 1,774,670 2,689,033 2,681,1 2,178,968 1,800,301 2,143,486 9,553,760 2,464,683 46,413, ,145,373 2,782,763 1,366,250 1,745,648 2,615,061 2,482,082 1,888,607 1,9,628 1,915,875 1,937,699 2,525,912 36,345, ,999,061 2,551,694 1,397,263 1,689,471 2,881,605 2,531,822 1,753,603 1,877,828 1,847,009 1,288,183 3,782,992 36,600, ,425,243 2,115,672 1,297,916 1,782,890 2,581,527 2,328,928 1,670,458 1,511,035 1,699,246 1,181,842 1,431,005 32,025,762 Caldwell School District No. 132 Governmentwide Expenses by Object Last Ten Fiscal Years Instructional Support Services Noninstructional Services Fiscal Salaries/ Services/ Salaries/ Services/ Salaries/ Services/ Year Benefits Supplies Other Benefits Supplies Other Benefits Supplies Other Total 2010 $ 22,616,743 $ 1,999,443 $ $ 9,035,779 $ 6,047,466 $ 133,161 $ 1,326,051 $ 1,213,106 $ 11,966,438 $ 54,338, ,637,658 1,817,065 9,529,065 6,114, ,473 1,423,174 1,334,041 24,201,197 68,203, ,379,893 1,718,972 9,392,450 6,582, ,810 1,413,5 1,482,081 10,600,120 54,749, ,944,875 1,818,101 8,525,188 5,906, ,463 1,184,160 1,334,075 2,948,685 43,839, ,922,0 1,977,346 7,907,526 5,334, ,492 1,186,324 1,166,297 2,760,177 41,427, ,733,895 2,016,285 7,698,212 4,635, ,980 1,139,184 1,167,757 4,795,810 42,319, ,635,518 1,485,786 6,375 6,676,608 4,249,793 37,492 1,034,248 1,076,249 12,211,911 46,413, ,179,147 1,115,239 6,634,452 4,031,067 6, , ,807 4,463,611 36,345, ,677,430 1,270,588 6,535,517 4,100,183 98, , ,705 5,071,172 36,600, ,609,032 1,229,799 6,039,360 3,764,096 71, , ,790 2,612,848 32,025,762 H:\BUSINESS OFFICE\FSUB\State Local Reporting\09 10 Annual Reports\[2010 summary reports.xls]ayp

9 Tax Maintenance Supple Emergency Tort Bond Plant Total Without Year & Operations mental Levy Bond ** ** No longer assessing maintenance and operations levy. Caldwell School District No. 132 Tax Levy History (per $100 valuation) Levy rate w/o bond levy

10 Valuation Summary Caldwell School District No. 132 Tax Levy History (per $100 valuation) Tax Total Homeowner's Assessed %Change in Potential Levy Year Market Value Exemption Market Value Ass. Mkt Value Without Bond % Change $ Change (Ass. * Levy) ,300,493, ,823, ,670, % 979, % (520,587) ,512,225, ,662,515 1,136,563, % decr 7.864% 1,500, % (660,955) ,682,641, ,069,176 1,233,572, % 2,161, % 253, % incr ** 1,449,779, ,565,143 1,083,214, % 1,907, % (2,845,229) ** ,320,854, ,233, ,621, % 4,752, % 830, ,198,995, ,650, ,344, % 3,922, % 137, ,133,669, ,779, ,890, % 3,784, % (3,155) ,095,150, ,881, ,269, % 4,124, % 104, ,062,812, ,250, ,562, % 4,020, % 389, ,023,947, ,972, ,974, % 3,631, % 32,730 ** No longer assessing maintenance and operations levy.

11 Fiscal Tax Canyon Ambulance Highway Highway Pest Caldwell Middleton City of College of Year Year County District Dist #4 Dist #2 Control Rural Fire Rural Fire Caldwell West. Id Source: Canyon County Caldwell School District No. 132 Other Tax Levies Affecting Property Owners in the School District H:\BUSINESS OFFICE\FSUB\State Local Reporting\09 10 Annual Reports\[2010 summary reports.xls]ayp

12 Caldwell School District No. 132 Principal Taxpayers 2009 Tax Year Percentage of Taxpayer Assessed Total Assessed Valuation Valuation J R Simplot Co $ 46,6, % Health Trust Inc 15,296, % Darigold Inc 11,273, % West Valley Medical Center 10,249, % Crookham Co 10,217, % Sundowner 8,633, % Qwest Corporation 8,506, % FMC Associated LLC 7,703, % Idaho Power Co 6,684, % Key Equipment Finance Inc 5,964, % Totals $ 130,936, % Source: Canyon County

13 Caldwell School District No. 132 General Obligation Debt Capacity Full Market Value (as of September 2010) $ 1,300,493,457 General Obligation Debt Capacity: (5% of Full Market Value) 65,024,673 Less: Outstanding Debt subject to limit (41,385,000) Less: Other Statutory Adjustments Remaining Legal General Obligation Debt Capacity $ 23,639,673 Outstanding LongTerm Debt as of Sept 30, 2010 Date Date Amount Amount General Obligation Bonds of Issue of Maturity Issued Oustanding Refunding Bonds, Series /15/2001 7/30/2015 $ 14,515,000 $ 8,1,000 Unrefunded Bonds, Series /1/2002 7/30/ ,000,000 4,945,000 Refunding Bonds, Series /7/2007 8/15/2009 1,125,000 Series 2007B 12/27/2007 9/15/2027 8,775,000 8,775,000 Series 2008A 2/20/2008 9/15/ ,260,000 14,155,000 Series 2008B 12/4/2008 9/15/2027 6,250,000 5,370,000 Total Outstanding Longterm Debt $ 55,925,000 $ 41,385,000 Debt Percent Overlapping Overlapping District Outstanding Overlap Debt City of Caldwell $ 11,120, % $ 11,120,000 Middleton Rural Fire 1,190,000 3% 35,700 Total $ 12,310,000 $ 11,155,700 Source: Canyon County Assessor's office. Summary of Overlapping Debt (As of September 2009)

14 CALDWELL SCHOOL DIST. 132 Fall General Fund Staff 10 Year Historical FTE 00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE Administrative/Nonclassroom Certified: Districtwide Administration Elementary Administration Secondary Administration Administrative Total Funded FTE District over (under) (1.61) (3.21) (2.13) (3.18) Administrative Index Certified Classroom/School Instructional: Classroom Teacher Education Media Generalist Counselor Special Needs Support Staff Instructional Total Funded FTE District over (under) Instructional Index Total Certified Classified: Office Clerical Custodian/Maintenance Instructional Assistant Regular Ed Instructional Assistant Special Ed Other NonCertified Total NonCertified Funded FTE District over (under) 0.88 (1.50) (2.52) (6.45) District Totals Source: State of Idaho IBEDS report. Note: State general fund FTE definition includes LEP and Safe & Drug free employees. Source: Idaho Department of Education IBEDS

15 Caldwell School District Enrollment History Information from State Enrollment and Withdrawal Reports Total Total Estimated Year Preschool Elementary Middle Sr High Elementary Secondary Total ADA Rate of K P st Pd Attendance ,356 1,623 3,645 2,494 6,139 5, % ,012 1,362 1,636 3,578 2,538 6,116 5, % ,132 1,449 1,773 3,682 2,746 6,428 6, % ,153 1,453 1,694 3,771 2,630 6,1 6, % ,006 1,446 1,531 3,547 2,505 6,052 5, % 2005 * 93 3,004 1,448 1,426 3,568 2,3 5,971 5, % ,976 1,439 1,415 3,586 2,3 5,926 5, % ,996 1,341 1,431 3,580 2,305 5,885 5, % ,921 1,328 1,346 3,450 2,215 5,665 5, % ,945 1,280 1,380 3,505 2,185 5,690 5, % * The school year is the first year of a new configuration of grades to two 68 middle schools and a 912 high school. Total Total Year Preschool Elementary Middle Jr High Sr High Elementary Secondary Total Rate of K P6 712 ADA Attendance , ,505 2,185 5,690 5, % , ,011 3,331 2,1 5,471 5, % , ,124 2,109 5,233 5, % , ,034 2,052 5,086 4, % , ,006 2,110 5,116 4, % , ,949 2,039 4,988 4, % 6,600 6,0 6,200 6,000 5,885 5,926 5,971 6,052 6,1 6,428 6, ,800 5,690 5,665 5,600 5,471 5,0 5,200 5,000 4,988 5,116 5,086 5,233 4, New CHS L&C and CHS Expansion

16 Caldwell School District No. 132 Districtwide AYP (Annual Yearly Progress) Reading Math Language Year % Proficient % Proficient % Proficient % Proficient % Proficient % Proficient % Proficient % Proficient % Proficient % Proficient % Proficient All Students White ~ ~ ~ ~ ~ ~ Hispanic ~ ~ ~ LEP ~ ~ ~ ~ ~ Econ Dis ~ ~ ~ ~ SWD ~ ~ ~ % Proficient % Proficient % Proficient % Proficient % Proficient % Proficient % Proficient % Proficient % Proficient % Proficient % Proficient % Proficient % Proficient ~ insufficient sample size for state reporting Reading All Students % Proficient Math All Students % Proficient Languge All Students % Proficient

17 Caldwell School District #132 Student Demographics Last Month of School Ethnic Codes School Total Students Male Female Homeless ELL %ELL F&R Lunch %F&R Lunch SpEd %SpED Am Ind/Nat AK Asian Black Pacific I. White % White Hispanic %Hispanic Other Migrant Preschool CHS % % 131 9% % % CSHS % % 12 9% % 79 61% JMS % % 64 9% % % SMS % % 50 8% % % L&C % % 51 10% % % LIN % % 29 8% % % SAC % % 39 8% % % VB % % 44 7% % % WASH % % 59 11% % % WIL % % 46 9% % % District Totals % % 525 9% % % Totals: % % 7 7% % % change: (39) (28) (11) 54 (179) (1) (4) (73) (17) Am Ind/Nat AK 1% Other Asian 1% Black 1% 1% Pacific I. 0% Female 49% Male 51% Hispanic 53% White 43%

18 SCHOOL DISTRICT/CHARTER NUMBER: 132 SCHOOL DISTRICT/CHARTER NAME: CALDWELL SCHOOL DISTRICT ANNUAL REPORT PAGE 1 CODE CONTENTS *REPORTS (These may be submitted on diskette or in paper form.) INCLUDED GENERAL FUND 100 General M & O X ANNUAL REPORT SPECIAL REVENUE FUNDS 220 Forest Reserve Fund To be filed with THE STATE DEPARTMENT of EDUCATION on or before Special Project (Local) X October 31, Special Project (State) X Special Project (Federal) X The data shown in the accompanying reports and statements MUST agree 290 Food Service Fund X to the audit report completed by a Certified Public Accountant. DEBT SERVICE FUNDS 310 Bond Redemption & Interest Fund X We, the undersigned Chairman and Clerk of the Baord of Trustees/ CAPITAL PROJECT FUNDS Superintendent/Administrator of this School District/Charter School, DO HEREBY 410 Capital Construction Project Fund X CERTIFY that we have compiled and/or examined all portions of this modified 420 School Plant Facilities Fund X accrual basis of accounting report and that, to the best of our knowledge and ENTERPRISE FUNDS belief, the reports and statements included herein are correct and were prepared 510 Enterprise Fund from the books of account of said district/charter school in accordance with the INTERNAL SERVICE FUNDS IFARMS standards and definitions. 610 Internal Service Fund 720 NonExpendable Trust Fund X PAGE ALL FUNDS CHAIRPERSON OF THE BOARD DATE: (Paper copy required from all districts.) 77 Combining Stmt of Rev & Expend X Lisa Ruud Thompson 78 Combined Stmt of Rev & Expend X DISTRICT CONTACT PERSON SUPERINTENDENT 79 Detail of General Fixed Assets X 80 Detail of Bond Issue X Combining Balance Sheet X PHONE NUMBER AUDITOR (If prepared by district auditor) 8183 Combined Balance Sheet X * Indicate with an asterisk which reports are included in this document. H:\BUSINESS OFFICE\FSUB\State Local Reporting\09 10 Annual Reports\[09 10 Annual Report Book.xls]certification

19 Caldwell School District #132 State of Idaho SUMMARY STATEMENT REVENUES AND July 1, 2009 June 30, 2010 ALL FUNDS REVENUES BUDGET ACTUAL Beginning Balances 13,145,637 13,557,330 Local Revenue 5,468,680 6,268,323 State Revenue 27,818,324 28,011,913 Federal Revenue 15,303,827 13,632,619 Other Sources 302, ,281 TOTALS 62,038,606 61,776,466 Salaries 25,474,399 24,739,227 Benefits 8,329,872 8,239,346 Purchased Services 7,221,173 6,172,955 Supplies and Materials 3,827,450 3,087,060 Capital Outlay 8,896,158 7,855,582 Debt Retirement 5,856,836 4,110,858 Insurance & Judgments 143, ,161 Transfers 302, ,414 Contingency Reserve ** 1,987,328 7,131,863 Unappropriated Balances TOTALS 62,038,606 61,776,466 ** NOTE: Of the total contingency reserve, $7,119,631 are restricted in use. Copies of the school district budget and the annual report are available for public inspection in the administrative offices of the Caldwell School District No. 132 at 1101 Cleveland Blvd., Caldwell, Idaho.

20 REVENUES July 1, 2009 June 30, 2010 TOTAL REVENUES Actual REVENUES Actual Item Budget Line Amounts Totals Item Budget Line Amounts Totals Taxes General M&O 1, Other County 20,305 20, Taxes Supplemental 950, , TOTAL COUNTY 20,305 * * * * * 20, Taxes Emergency 27, Taxes Tort Base Support Program 19,672,780 19,692, Taxes Cooperative 4,554 6, Transportation Support 2,209,430 2,217, Taxes Tuition Exceptional Child/SED Support 167, , Taxes Migrant Border Tuition Support Taxes Other Tuition Equivalency 50,000 33, Benefit Apportionment 2,865,090 2,882, Taxes Plant Facilities 300, , Other State Support 655, , Taxes Bond & Interest 2,458,274 3,067, Driver Education Program 20,939 20, TOTAL TAXES 3,712,828 * * * * * 4,323, Vocational Program 66,059 63, Penalty: Delinquent Taxes 43,879 52, State School Lunch Revenue in Lieu of Taxes 7,562 8, Tuition From Individuals Other State Revenue 2,102,996 2,124, Tuition From District in Idaho Tuition From Out of State Districts TOTAL STATE 27,818,324 * * * * * 28,011, Indirect Unrestricted Federal 3,960,416 3,960, Earnings on Investments 53,799 30, Direct Restricted Federal 166, , Title I ESEA 3,293,786 2,522, School Food Service 274, , Title VI, ESEA Innovative Practices Program Lunch Sales: Nonreimbr. 37,500 27, Vocational Education Other Food Sales 27,000 15, Adult Education School Lunch Reimbursement 2,410,942 2,377, Admissions/Activities Title VIB 1,347,454 1,253, Bookstore Sales Other Indirect Federal Programs 4,124,426 3,356, Clubs, Org. Dues, Etc Impact Aid P.L School Fees & Charges TOTAL FEDERAL 15,303,827 * * * * * 13,632, Other Student Revenue Proceeds: Bonds, Capital Leases, et al Community Service Sale of Fixed Assets TOTAL OTHER * * * * * Rentals Contributions/Donations 1,778 6, TOTAL REVENUES 48,590,831 * * * * * 47,912, Transportation Fees Other Local 1,297,590 1,589, TRANSFERS IN 302, , , TOTAL OTHER LOCAL 1,735,546 * * * * * 1,924, TOTAL LOCAL (Line ) TOTAL BALANCE + REVENUES ,448,375 * * * * * 6,248,018 TRANSFERS (Lines ) 48,892,969 * * * * * 48,219, Annual Report Book.xls 11/5/2010 TOTAL

21 July 1, 2009 June 30, 2010 TOTAL Total Functions/Programs Budget Actual Salaries Benefits Purchased Svcs Supplies/Materials Capital Objects Debt Retirement InsurJudgement Transfers Elementary School Program 12,165,909 11,395,792 7,864,824 2,596, , , Secondary School Program 7,250,965 7,089,259 4,885,444 1,516, , , Alternative School Program 986, , , ,289 1,085 27, Exceptional Child Program 3,786,069 3,556,106 2,377, , , , Preschool Exceptional Program 249, , ,884 67,998 2, Gifted & Talented Program 438, , , ,287 23,534 2, Interscholastic Program 461, , ,241 58,627 7,764 25, School Activity Program Summer School Program 213, ,455 95,953 17,350 1,436 1, Driver's Education 46,768 51,353 35,723 5,794 9, Detention Center Program 429, , ,302 65,241 8,736 6, TOTAL INSTRUCTION 26,028,444 24,616,185 17,022,086 5,594, ,0 1,201, AttendanceGuidanceHealth Program 1,570,330 1,433,899 1,022, ,990 18,348 55, Special Services Program 1,307,663 1,176, , , , Instruction Improvement Program 1,511,368 1,165, , , ,246 79, Educational Media Program 493, , , ,412 12,722, Instructional Technology 654, , , ,895 6, , Board of Education Program 32,435 30,603 27,337 3, District Administration Program 1,113,371 1,049, , ,568 1,725 41, School Administration Program 2,356,902 2,336,475 1,733, ,415 27,088 38, Business Operation Program 2, , ,336 56,784 71,374 9,339 62, Central Service Program 42,087 36,927 26,915 10, Administrative Technology 68,986 69,429 31,279 8,424 29, BuildingsCare Program (Custodial) 2,534,126 2,389, , ,530 1,087,126 94,196 70, Maintenance Non Stud Bldg & Equip 1,831 1,805 1, Maintenance Bldg & Equip 702, , ,357 63, , , Maintenance Grounds 308, , ,582 50,955 62,585 49, Security Program 350, , ,904 61, ,776 5, Pupil To School Trans. Program 2,667,441 2,600,144 2,600, Pupil Activity Trans. Program 232, , , General Transportation Program 11,718 10,600 10, Annual Report Book.xls 11/5/2010 TOTAL.1

22 July 1, 2009 June 30, 2010 TOTAL Total Functions/Programs Budget Actual Salaries Benefits Purchased Svcs Supplies/Materials Capital Objects Debt Retirement InsurJudgement Transfers Other Support Services Program 21,604 14,317 14, TOTAL SUPPORT SERVICES 16,385,338 15,216,6 6,843,883 2,191,896 5,332, , , Food Services Program 2,620,676 2,578, , ,793 42,143 1,170,963 15,532 23, Community Services Program TOTAL NONINSTRUCTION 2,620,676 2,578, , ,793 42,143 1,170,963 15,532 23, Capital Assets Program 8,880,626 7,774,239 7,774, Capital Assets Program Non Student 65,811 65, TOTAL CAPITAL ASSETS 8,880,626 7,8,050 7,8, Debt Services Program Principal 2,921,653 2,160,000 2,160, Debt Services Program Interest 2,935,183 1,950,858 1,950, Debt Services Program Refunded Debt FUND TRANSFERS OUT 276, , , TOTAL OTHER SERVICES 6,133,141 4,393,671 4,110, , TOTAL FUNCTIONPROGRAMOBJECTS (Lines ) 60,048,224 54,644,603 24,739,227 8,239,346 6,172,955 3,087,060 7,855,582 4,110, , , Annual Report Book.xls 11/5/2010 TOTAL.2

23 REVENUES July 1, 2009 June 30, 2010 GENERAL M O FUND FUND NUMBER 100 REVENUES Actual REVENUES Actual Item Budget Line Amounts Totals Item Budget Line Amounts Totals Taxes General M&O 1, Other County Taxes Supplemental 950, , TOTAL COUNTY * * * * * Taxes Emergency 27, Taxes Tort Base Support Program 19,672,780 19,692, Taxes Cooperative 4,554 6, Transportation Support 2,209,430 2,217, Taxes Tuition Exceptional Child/SED Support 167, , Taxes Migrant Border Tuition Support Taxes Other Tuition Equivalency 50,000 33, Benefit Apportionment 2,865,090 2,882, Taxes Plant Facilities Other State Support 360, , Taxes Bond & Interest Driver Education Program 12 TOTAL TAXES 954,554 * * * * * 959, Vocational Program Penalty: Delinquent Taxes 13,570 15, State School Lunch Revenue in Lieu of Taxes 7,562 8, Tuition From Individuals Other State Revenue 199, , Tuition From District in Idaho Tuition From Out of State Districts TOTAL STATE 25,532,584 * * * * * 25,731, Indirect Unrestricted Federal 3,960,416 3,960, Earnings on Investments 39,507 24, Direct Restricted Federal Title I ESEA School Food Service Title VI, ESEA Innovative Practices Program Lunch Sales: Nonreimbr Vocational Education Other Food Sales Adult Education School Lunch Reimbursement Admissions/Activities Title VIB Bookstore Sales Other Indirect Federal Programs Clubs, Org. Dues, Etc Impact Aid P.L School Fees & Charges TOTAL FEDERAL 3,960,416 * * * * * 3,960, Other Student Revenue Proceeds: Bonds, Capital Leases, et al Community Service Sale of Fixed Assets TOTAL OTHER * * * * * Rentals Contributions/Donations 74 TOTAL REVENUES 31,265,661 * * * * * 31,719, Transportation Fees Other Local 765,030 1,026, TRANSFERS IN 209, , , TOTAL OTHER LOCAL 818,107 * * * * * 1,067, TOTAL LOCAL (Line ) TOTAL REVENUES & TRANSFERS (Lines 39 1,772,662 * * * * * 2,026, ) 31,474,959 * * * * * 31,932, Annual Report Book.xls 11/5/

24 July 1, 2009 June 30, 2010 GENERAL M O FUND FUND NUMBER 100 Total Functions/Programs Budget Actual Salaries Benefits Purchased Svcs Supplies/Materials Capital Objects Debt Retirement InsurJudgement Transfers Elementary School Program 8,449,451 8,438,554 6,216,026 1,979,989 19, , Secondary School Program 6,230,157 6,175,892 4,560,135 1,8,181 38, , Alternative School Program 832, , , , , Exceptional Child Program 1,890,541 1,753,586 1,273, , , Preschool Exceptional Program 165, , ,711 37,333 1, Gifted & Talented Program 438, , , ,287 23,534 2, Interscholastic Program 451, , ,241 58,627 7,764 19, School Activity Program Summer School Program 102,332 79,000 63,634 12, , Driver's Education Detention Center Program 257, , ,130 49,123 1, TOTAL INSTRUCTION 18,819,490 18,551,165 13,692,475 4,290,003 91, , AttendanceGuidanceHealth Program 1,079,394 1,076, , , , Special Services Program 957, , , , , Instruction Improvement Program 115, ,802 72,024 18, , Educational Media Program 474, , , ,412 12,722 24, Instructional Technology 357, , ,934 79,719 3, Board of Education Program 32,435 30,603 27,337 3, District Administration Program 933, , , , ,972 35, School Administration Program 2,356,902 2,330,520 1,729, ,336 27,088 38, Business Operation Program 397, , ,336 56,784 68,574 9,339 62, Central Service Program 42,087 36,927 26,915 10, Administrative Technology 29,726 29,726 29, BuildingsCare Program (Custodial) 2,433,777 2,294, , , ,805 94,196 72, Maintenance Non Stud Bldg & Equip 1,831 1,275 1, Maintenance Bldg & Equip 434, , ,047 63,551 90,410 76, Maintenance Grounds 307, , ,582 50,955 61,570 48, Security Program 347, , ,904 61, ,776 2, Pupil To School Trans. Program 2,667,441 2,600,144 2,600, Pupil Activity Trans. Program 163, , , General Transportation Program 6,912 8,021 8, Annual Report Book.xls 11/5/

25 July 1, 2009 June 30, 2010 GENERAL M O FUND FUND NUMBER 100 Total Functions/Programs Budget Actual Salaries Benefits Purchased Svcs Supplies/Materials Capital Objects Debt Retirement InsurJudgement Transfers Other Support Services Program 2,667 2,667 2, TOTAL SUPPORT SERVICES 13,142,082 12,613,263 5,673,754 1,860,152 4,596, ,0 134, Food Services Program Community Services Program TOTAL NONINSTRUCTION Capital Assets Program 32,000 32, Capital Assets Program Non Student TOTAL CAPITAL ASSETS 32,000 32, Debt Services Program Principal Debt Services Program Interest Debt Services Program Refunded Debt FUND TRANSFERS OUT 65,000 65,033 65, TOTAL OTHER SERVICES 65,000 65,033 65, TOTAL FUNCTIONPROGRAMOBJECTS (Lines ) 32,026,571 31,261,460 19,366,229 6,150,155 4,687, ,504 32, ,580 65, Annual Report Book.xls 11/5/

26 REVENUES July 1, 2009 June 30, 2010 WHITTENBERGER GRANT FUND NUMBER 230 REVENUES Actual REVENUES Actual Item Budget Line Amounts Totals Item Budget Line Amounts Totals Taxes General M&O Other County Taxes Supplemental TOTAL COUNTY * * * * * Taxes Emergency Taxes Tort Base Support Program Taxes Cooperative Transportation Support Taxes Tuition Exceptional Child/SED Support Taxes Migrant Border Tuition Support Taxes Other Tuition Equivalency Benefit Apportionment Taxes Plant Facilities Other State Support Taxes Bond & Interest Driver Education Program 12 TOTAL TAXES * * * * * Vocational Program Penalty: Delinquent Taxes State School Lunch Revenue in Lieu of Taxes Tuition From Individuals Other State Revenue Tuition From District in Idaho Tuition From Out of State Districts TOTAL STATE * * * * * Indirect Unrestricted Federal Earnings on Investments Direct Restricted Federal Title I ESEA School Food Service Title VI, ESEA Innovative Practices Program Lunch Sales: Nonreimbr Vocational Education Other Food Sales Adult Education School Lunch Reimbursement Admissions/Activities Title VIB Bookstore Sales Other Indirect Federal Programs Clubs, Org. Dues, Etc Impact Aid P.L School Fees & Charges TOTAL FEDERAL * * * * * Other Student Revenue Proceeds: Bonds, Capital Leases, et al Community Service Sale of Fixed Assets TOTAL OTHER * * * * * Rentals Contributions/Donations 74 TOTAL REVENUES 10,915 * * * * * 10, Transportation Fees Other Local 10,915 10, TRANSFERS IN 1,026 1,026 1, TOTAL OTHER LOCAL 10,915 * * * * * 10, TOTAL LOCAL (Line ) TOTAL BALANCE + REVENUES ,915 * * * * * 10,915 TRANSFERS (Lines ) 11,941 * * * * * 11, Annual Report Book.xls 11/5/

27 July 1, 2009 June 30, 2010 WHITTENBERGER GRANT FUND NUMBER 230 Total Functions/Programs Budget Actual Salaries Benefits Purchased Svcs Supplies/Materials Capital Objects Debt Retirement InsurJudgement Transfers Elementary School Program 1, Secondary School Program Alternative School Program Exceptional Child Program Preschool Exceptional Program Gifted & Talented Program Interscholastic Program School Activity Program Summer School Program Driver's Education Detention Center Program TOTAL INSTRUCTION 1, AttendanceGuidanceHealth Program 5, Special Services Program Instruction Improvement Program Educational Media Program 5,915 2,4 2, Instructional Technology Board of Education Program District Administration Program School Administration Program Business Operation Program Central Service Program Administrative Technology BuildingsCare Program (Custodial) Maintenance Non Stud Bldg & Equip Maintenance Bldg & Equip Maintenance Grounds Security Program Pupil To School Trans. Program Pupil Activity Trans. Program General Transportation Program Annual Report Book.xls 11/5/

28 July 1, 2009 June 30, 2010 WHITTENBERGER GRANT FUND NUMBER 230 Total Functions/Programs Budget Actual Salaries Benefits Purchased Svcs Supplies/Materials Capital Objects Debt Retirement InsurJudgement Transfers Other Support Services Program TOTAL SUPPORT SERVICES 10,915 2,4 2, Food Services Program Community Services Program TOTAL NONINSTRUCTION Capital Assets Program Capital Assets Program Non Student TOTAL CAPITAL ASSETS Debt Services Program Principal Debt Services Program Interest Debt Services Program Refunded Debt FUND TRANSFERS OUT TOTAL OTHER SERVICES TOTAL FUNCTIONPROGRAMOBJECTS (Lines ) 11,941 2,4 2, Annual Report Book.xls 11/5/

29 REVENUES July 1, 2009 June 30, 2010 SMALL GRANTS FUND NUMBER 231 REVENUES Actual REVENUES Actual Item Budget Line Amounts Totals Item Budget Line Amounts Totals Taxes General M&O Other County Taxes Supplemental TOTAL COUNTY * * * * * Taxes Emergency Taxes Tort Base Support Program Taxes Cooperative Transportation Support Taxes Tuition Exceptional Child/SED Support Taxes Migrant Border Tuition Support Taxes Other Tuition Equivalency Benefit Apportionment Taxes Plant Facilities Other State Support Taxes Bond & Interest Driver Education Program 12 TOTAL TAXES * * * * * Vocational Program Penalty: Delinquent Taxes State School Lunch Revenue in Lieu of Taxes Tuition From Individuals Other State Revenue Tuition From District in Idaho Tuition From Out of State Districts TOTAL STATE * * * * * Indirect Unrestricted Federal Earnings on Investments Direct Restricted Federal Title I ESEA School Food Service Title VI, ESEA Innovative Practices Program Lunch Sales: Nonreimbr Vocational Education Other Food Sales Adult Education School Lunch Reimbursement Admissions/Activities Title VIB Bookstore Sales Other Indirect Federal Programs Clubs, Org. Dues, Etc Impact Aid P.L School Fees & Charges TOTAL FEDERAL * * * * * Other Student Revenue Proceeds: Bonds, Capital Leases, et al Community Service Sale of Fixed Assets TOTAL OTHER * * * * * Rentals Contributions/Donations 74 TOTAL REVENUES 142,254 * * * * * 173, Transportation Fees Other Local 142, , TRANSFERS IN 22,363 22,363 22, TOTAL OTHER LOCAL 142,254 * * * * * 173, TOTAL LOCAL (Line ) TOTAL BALANCE + REVENUES ,254 * * * * * 173,437 TRANSFERS (Lines ) 164,616 * * * * * 195, Annual Report Book.xls 11/5/