Kent School District No. 415

Transcription

1 ADOPTED BUDGET Kent School District No. 415 Successfully Preparing All Students For Their Futures SE 256TH STREET, KENT, WA KING COUNTY WA

2 Photos: Top Kent High School football team, 1904 Center Graduation 2015 Bottom First day of school, 1916

3 Kent School District No Adopted Budget Table of Contents INTRODUCTORY SECTION: 1 EXECUT IVE SUMMARY 3 Organizational Summary 3 Budget Process and Overview 5 Budget Presentation 7 Financial Summary 9 Budget Summary, All Funds 10 Budget At-A-Glance, All Funds - Revenues by Source 12 Budget At-A-Glance, All Funds - Expenditures by Program 13 Budget At-A-Glance, All Funds - Expenditures by Activity/Purpose 14 Informational Summary 15 Revenue Trends 15 Enrollment Trends 16 Personnel/Staffing Trends 17 Changes in Debt 18 Student Achievement 19 Meritorious Budget Award 22 ORGANIZATIONAL SECTION: 23 District Profile 24 District Map 26 District School/Facility Location Directory 27 Board of Directors and Superintendent 28 District Administration and Leadership 29 District Awards and Accomplishments 30 District Organization Chart 32 Strategic Plan, Budget Policies, Procedures and Regulations 36 Fund Definitions and Structure 38 Revenues 41 Expenditures 48 Budget Planning & Development Calendar 53 Budget Implementation, Administration and Management 54 FINANCIAL SECTION: 55 All Governmental Funds Statement of Revenues by Source, Expenditures by Object and Changes in Fund Balance Actual through Adopted Budget Adopted Budget through Projected Budget 57 General Fund 59 Statement of Revenues by Source, Expenditures by Program and Changes in Fund Balance Actual through Adopted Budget Adopted Budget through Projected Budget 61 Statement of Revenues by Source, Expenditures by Object and Changes in Fund Balance Actual through Adopted Budget Adopted Budget through Projected Budget 63 Capital Projects Fund Bond Project List Project List 69 i

4 Kent School District No Adopted Budget Table of Contents FINANCIAL SECTION: (continued) Capital Projects Fund (continued) Statement of Revenues by Source, Expenditures by Object and Changes in Fund Balance Actual through Adopted Budget Adopted Budget through Projected Budget 71 Debt Service Fund 72 Outstanding General Obligation Debt 72 Future Debt Service Requirements 73 Statement of Revenues by Source, Expenditures by Object and Changes in Fund Balance Actual through Adopted Budget Adopted Budget through Projected Budget 75 Associated Student Body Fund 77 Statement of Revenues by Source, Expenditures by Function and Changes in Fund Balance Actual through Adopted Budget Adopted Budget through Projected Budget 79 Transportation Vehicle Fund 81 Statement of Revenues by Source, Expenditures by Object and Changes in Fund Balance Actual through Adopted Budget Adopted Budget through Projected Budget Budget Allocations by School and Department 85 Elementary Schools 86 Middle Schools 115 High Schools 121 Alternative Programs 125 Departments 129 Pensions and Other Post-Employment Benefits (OPEB) 149 Fund Balance 153 Fund Balance Classifications 153 Fund Balance Detail by Fund 154 INFORMATIONAL SECTION: 155 Property Taxes 156 Assessed Valuation 157 T ax Rates and Collections 158 Homeowner T ax Burden 159 Educational Program and Operations (EP&O) Levy 160 Student Enrollment 162 Forecasting Methodology, History and Trends 162 Three-Year Enrollment History by School 163 Personnel Allocations 164 Staff FTE by Program 164 Materials, Supplies and Operating Costs (MSOC) Budget, 3-Year Comparison 165 Budget Allocations by School, vs Budget Allocations by Department, vs District Operational Budget, vs District Textbook, Classroom Resources & Instructional Technology Budget, vs Outstanding General Obligation Bonds and Long T erm Debt 171 Outstanding Bond Schedules 172 District Student Performance Measures 175 Student and Staff Demographics 178 Glossary and List of Acronyms 179 ii

5 ADOPTED BUDGET INTRODUCTORY SECTION SE 256TH STREET, KENT, WA KING COUNTY WA 1

6 This Page Intentionally Blank 2

7 Kent School District No SE 256 th Street Kent, WA (253) Board of Directors October 26, 2016 Kent School District No SE 256 th Street Kent, WA Dear Board of Directors and Community Members: This summary provides an overview of the Kent School District s Adopted Budget for Fiscal Year State law requires the Board of Directors to adopt and appropriate a budget for all District funds each year. Information contained in this summary is based upon the adopted budget submitted to the Board of Directors on August 24, Supporting data for the information contained in this summary may be found in the detailed information reported in the other sections of this document. This adopted budget document is available for review in the Fiscal Services Department of the District, and may also be accessed on the District s website using this link: Adopted Budget This executive summary presents information in three categories: Organizational, Financial, and Informational. The summary is intended to provide the user with an understanding of the budget plans for the upcoming year, as well as an overview of the current and previous budgets, and planning for the next budget as related to anticipated revenues and expenditures. Organizational Summary The Kent School District serves over 27,000 students in 42 schools and alternative learning opportunities and employs approximately 3,075 full-time staff. In addition to 38 traditional K-12 schools, the District also operates three academy schools (one serving grades 3-12, two serving grades 9-12) and one Early Learning Center (serving Pre-K through Kindergarten). The District is governed by a five-member Board and operates under the Constitution and laws of the State of Washington. Each director represents one of five areas within the District but is elected at large. Members of the Board are elected for four-year terms. The Board holds regular meetings twice a month and special meetings as needed. All meetings are open to the public as provided by law. The Board appoints a chief executive officer of the District, designated as the Superintendent, who serves at the discretion of the Board. The Superintendent is responsible to the Board for the administration of all schools and departments of the District and serves as the secretary to the Board. 3

8 The Board of Directors is responsible for determining the direction of the District, establishing district objectives and priorities, and involving the public through budget hearings and school board decisions. District budget discussions and work sessions involve administrators, school board, staff and community members. In May of 2016, the Board approved a new strategic plan, Blueprint: Leaning Forward Together The Blueprint is designed to respond to primary stakeholder priorities with a mission, vision, theory of action, goals, metrics, and core values driven by research and best known practices. It sets forth a shared vision that is purposeful and directed toward setting higher standards for our students and staff, always driven by equity and excellence. Developing the plan was a collaborative process that documented over 5,000 conversations, survey questions, and comments. To further engage in the process, the District reconvened the Strategic Planning Committee, a stakeholder group comprised of current leaders from business, higher education, faith-based and civic communities, parents, students, teachers, principals, and central office staff. This Blueprint captures the perspectives of internal and external stakeholders and translates them into a set of informed priorities for the next five years. This new Strategic plan, or Blueprint, focuses on The Why: MISSION, The What: VISION, and The How: THEORY OF ACTION. Our mission explains our fundamental purpose as an organization. o Successfully preparing all students for their futures Our vision captures the future we seek to create for our students. o The Kent School District produces graduates who are globally competitive learners. Through equitable access to high quality academic, social, and applied learning, students are ready to excel in college, careers, and in life. Our theory of action describes the specific methods we will use to achieve our vision. o When we close the PreK 16 achievement and completion gaps, and when we create challenging career pathways for all students, then we will equip every student to be globally competitive in college, careers, and in life. Four strategic goals drive our work and focus our efforts toward accomplishing our mission and vision for our students. Our four primary strategic goals are: 1. Prepare all students to be college and career ready by raising the academic and social emotional learning bar and closing the PreK-16 gaps to student achievement and college completion. 2. Engage parents, students, staff, and community in two-way communications focused on equity and excellence. 3. Create effective organizational systems that reinforce equity and excellence. 4. Recruit, hire, develop, and retain a diverse and premier workforce. The district s Strategic Plan, Blueprint: Leaning Forward Together is designed to respond to primary stakeholder priorities with a mission, vision, theory of action, goals, metrics, and core values driven by research and best-we-know practices. The strategic plan is presented and explained in further detail in the organizational section of this document. 4

9 Budget Process and Overview The budget has been prepared with thoughtful consideration to the mission and vision of the Kent School District. The budget process is governed by state law (Revised Code of Washington (RCW) 28A.505), regulations (Washington Administrative Code (WAC) ), and instructions and guidance provided by the Superintendent of Public Instruction. The school budget document is the instrument that sets forth a financial plan for the achievement of the goals and objectives of the school district, and is the primary tool used for planning and controlling operations. Each school district in Washington State develops and adopts its own budget prior to the beginning of each school year, covering the period (fiscal year) September 1 through August 31. Districts are required to prepare an annual budget by July 10, allowing adequate time for review by District Administration, Board of Directors, community members and the District s educational service district (ESD) prior to budget adoption by August 31. The annual budget development process begins in the fall with the development of student enrollment projections, and culminates in August, prior to the start of the new school year, with formal approval and adoption by the Board of Directors. Preparation of the General Fund Budget is a collaborative effort of the Board of Directors, District administration, principals and staff members, as well as opportunities for public input from members of our community. The issues and needs identified during this development process are reflected throughout the General Fund Budget. The budget is developed by the superintendent s executive cabinet, which includes the following staff: Dr. Calvin J. Watts, Superintendent Ms. Moriah Martin, Chief Human Resources Officer Dr. Jewelle Harmon, Chief Accountability Officer Mr. Carmen Rahm, Chief Information Officer Dr. MAK Mitchell, Chief Academic Officer Mr. Michael Newman, Chief Business Officer Mr. Israel Vela, Chief School Operations & Academic Support Officer The budget is adopted by the Board of Directors, which includes the following five members: Karen DeBruler, President Maya Vengadasalam, Vice President Agda Burchard, Legislative Representative Russ Hanscom, Director Debbie Straus, Director On August 24, 2016, the Board of Directors adopted the school year budget. The budget totals just over $395 million and reflects efforts of the District to attain its number one goal of High Student Achievement. With the increases in state funding and the district s local Educational Programs Levy, the proposed General Fund Budget will increase by $16,463,861 over the General Fund Budget and is projected to have an Ending Fund Balance of $8,642,084. This additional funding provides an increase in resources to begin the implementation of the new strategic plan while continuing to support students in our classrooms across the district. 5

10 The General Fund Budget supports the Board of Directors Strategic Plan and the implementation of the specific objectives and the four goals within the plan. Those include improvements in curriculum with alignment to common core standards and curriculum adoptions, enhancements to the instructional model, furthering of career pathways, and closing post-secondary gaps in Goal 1. This budget also aligns resources to begin the implementation of Goal 2, which supports engaging parents, students, and community members in two-way, meaningful communication that is focused on equity and excellence. This will provide additional resources to address the academic and social emotional needs of students as well as increasing language proficiency. Goal 3 of the strategic plan emphasizes effective transportation, technology, and maintenance services to support learning in our classrooms. These efforts must be maintained by a premier workforce, which is the focus of Goal 4. Resources in this budget are intended to attract, recruit, and hire the best talent available, and to cultivate the best teachers and support staff through high-quality professional development, subsequently retaining and continually building capacity as teachers, technicians, and leaders in our district. The proposed General Fund Budget will increase the Ending Fund Balance by approximately $3.1 million, which is an initial step in the effort to increase the overall fund balance to place the district in a good fiscal position in the future. The Kent School District is not only one of the most diverse districts in the state, but nationally as well. The District is home to the most racially-diverse high school in the state, Kent-Meridian High School. We continue to experience changes to the population we serve including increases in the English Language Learner (ELL) population and increases in students that qualify for free and reduced lunch. As of October of 2016, the District had over 5,300 ELL students speaking over 135 different languages. The Kent School District currently serves 383 homeless students, 3,058 immigrant students, and 542 refugee students The percentage of students qualifying for free and reduced lunch has steadily increased over the past ten years, from 36.9% in to 48.8% in However, as seen in the chart below, this percentage is now decreasing from a high of 52.5% in the school year to the current rate of 48.8%. Enrollment in the Kent School District has been relatively level over the last five years, seeing an increase of or 1.7% in annual average full-time equivalent (AAFTE) enrollment from fiscal year to fiscal year The budget is based on a projected enrollment increase of over the actual AAFTE enrollment. Further discussion on district enrollment trends is provided later in this document, beginning on page 20. 6

11 Budget Presentation Budgets presented on the modified accrual basis of accounting for all governmental fund types are consistent with Generally Accepted Accounting Principles (GAAP). The District does not maintain any proprietary funds. The financial section of the budget includes all Governmental Funds for which the Board of Directors is legally responsible with the exception of student activity funds. The following funds are presented in the budget: General Fund, Special Revenue Funds (Associated Student Body Fund), Debt Service Fund, Capital Projects Fund, and Transportation Vehicle Fund. The budget revenue and expenditure categories the District uses are those required by the Accounting Manual for Public School Districts in the State of Washington. Authority for the manual is provided under Washington Administrative Code (WAC) Revenues are classified by fund and source. Expenditures are classified by fund, program, activity, and object. The budget is designed to help assure fiscal efficiency and integrity and to provide accountability for public funds. All school principals and other budget administrators are required to monitor their budgets and follow District accounting procedures. All budget administrators have on-line access to their budgets. This budget document is structured to be clear and easily navigated as well as meet the requirements of the Meritorious Budget Award (MBA) of the Association of School Business Officials International (ASBO). To receive the MBA, a school district must publish a budget document as a policy document, as an operations guide, as a financial plan, and as a communications medium. We believe our current budget structure conforms to the requirements of the Meritorious Budget Awards Program and have submitted this document to ASBO for award consideration. Significant Budget Changes The budgeted amount of $394,811,999 for all funds represents an increase of $8.89 million or 2.3% over the previous fiscal year. The majority of this increase is seen in the category of state revenue, or funding the District receives through state apportionment. The District expects to receive approximately $8.76 million more in state funding during the school year than was budgeted for the previous year. Some of the factors contributing to this increase are: Salary and Benefit increases for state funded full-time employees (FTE s), 1.8% COLA All elementary schools (6 more than prior year) funded for Full Day Kindergarten K-3 class-size ratios reduced and funding increased Per-pupil allocation for Materials, Supplies & Operating Costs (MSOC) increased Increased funding for students in Alternative Learning programs and Running Start It is expected that state funding will continue to increase in upcoming years as the state legislature continues to meet the requirement to fully fund local school districts. In 2007, a lawsuit was filed alleging that the State s approach to funding the local school districts does not satisfy the State s obligation under Article IX of the Washington State Constitution, which provides that it is the paramount duty of the State to make ample provision for education. On February 24, 2010, a King County Superior Court judge entered its Final Judgment in McCleary et al v. State (Cause No SEA), ruling that the State is currently failing to fulfill this constitutional duty and ordered the Legislature to address the issue. The Supreme Court determined that school funding reform enacted by the Legislature in 2009, if fully funded, would meet the State s constitutional duty to amply provide for education. Currently, the school funding reform is required to be fully funded by The Legislature adjourned the 2015 session with $1.3 billion increase to the state budget for education but no formal plan for finishing the work assigned by the Supreme Court in McCleary. 7

12 The Supreme Court has retained jurisdiction to ensure progress in the State s plan to fully implement the school funding reform by Year to Year Budget Comparison, All Funds The following table reflects the total District budget for , with comparative amounts for the previous fiscal year. Revenue Source Year to Year Budget Comparison All Governmental Funds Increase Percent Budgeted Amount Percent of Budgeted Amount Percent of (Decrease) Increase Total Total From (Decrease) Local Revenue (T ax & Non-T ax) $ 115,301, % $ 115,030, % $ (271,136) -0.24% State Revenue 226,605, % 235,360, % 8,754, % Federal Revenue 28,787, % 37,079, % 8,291, % Other Revenue 520, % 224, % (295,031) % Total Revenues $ 371,214, % $ 387,694, % $ 16,480, % Expenditures Regular Instruction $ 193,584, % $ 200,991, % $ 7,406, % Special Education 38,793, % 40,455, % 1,661, % Career & T echnical Education 8,573, % 9,730, % 1,156, % Compensatory Education 23,172, % 24,924, % 1,751, % Other Instructional Prgms 2,454, % 4,963, % 2,509, % Extracurricular Prgms 4,676, % 4,268, % (407,251) -8.71% Community Services 347, % 389, % 42, % Support Services 62,796, % 63,556, % 760, % Capital Outlay 22,118, % 19,427, % (2,690,804) % Debt Service 29,406, % 26,105, % (3,301,611) % Total Expenditures $ 385,923, % $ 394,811, % $ 8,888, % Other Financing Sources 4,623,958 6,409,326 N/A N/A Other Financing Uses 123, ,826 N/A N/A Note: "Other financing sources" may include resources such as sale of bonds, sale of property or equipment, and interfund transfers-in. "Other financing uses" typically include interfund transfers-out, or other expenditures not more appropriately classified under other categories. Since these other sources/uses can vary significantly from year to year, the amount and percentage of increase/decrease may not necessarily be meaningful. Hence, the notation of "n/a" is applied to these categories. 8

13 Financial Summary The District follows generally accepted accounting principles (GAAP) established by the Governmental Accounting Standards Board (GASB) for both accounting and budgeting. The budget is presented in compliance with applicable Revised Code of Washington (RCW) and the Office of Superintendent of Public Instruction (OSPI) regulations. A budget is presented in this document for each of the District s funds with projected current resources plus anticipated revenues equal to expenditures and other resource allocations. The budgets presented have been developed to accomplish the policies and goals established by the Board of Directors. The District prepares an annual budget for the following five funds: General Fund This fund is used to account for revenues used to finance the current and ordinary operations of the District. Activities not required to be accounted for in another fund are reported in this fund. Special Revenue Fund These funds account for the proceeds of specific revenue sources (other than trusts or for major capital projects) that are legally restricted to expenditures for specified purposes. The Associated Student Body Fund is the District s only Special Revenue Fund. Debt Service Fund This fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Capital Projects Fund This fund is used to account for the financial resources to be used for the construction or acquisition of major capital assets. Transportation Vehicle Fund This fund is used to account for the purchase, major repair, rebuilding and debt service expenditures related to pupil transportation equipment. The total expenditure budget is $395,378,825 and includes the five standard State of Washington funds noted above, with the majority of the day-to-day operations of the school district being accounted for in the General Fund. Budgeted amounts by fund are: General Fund, $346,186,188; Capital Projects Fund, $17,002,609; Debt Service Fund, $26,104,270; Associated Student Body (ASB) Fund, $4,268,932 and Transportation Vehicle Fund, $1,816,826. 9

14 Budget Summary, All Funds The following table presents a summary of the District s total budget by fund: General Fund Budget Summary - All Funds Associated Student Body Fund Debt Service Fund Capital Projects Fund Transportation Vehicle Fund Total Budget BEGINNING FUND BALANCE: Nonspendable $ 550,000 $ - $ - $ - $ - $ 550,000 Restricted 3,200,000 1,525,000-1,421,000 1,060,734 7,206,734 Committed ,882,900-3,882,900 Assigned 500,000-12,616, ,000-13,856,789 Unassigned/Committed to Min Fund Balance Policy 1,264, ,264,152 Unassigned* TOTAL BEGINNING FUND BALANCE 5,514,152 1,525,000 12,616,789 6,043,900 1,060,734 26,760,575 REVENUES 349,314,120 4,202,863 23,829,874 15,291, , ,537,330 OT HER FINANCING SOURCES & T RANSFERS , ,826 TOTAL RESOURCES AVAILABLE 349,314,120 4,202,863 24,396,700 15,291, , ,104,156 EXPENDIT URES 346,186,188 4,268,932 26,104,270 17,002,609 1,250, ,811,999 OT HER FINANCING USES & T RANSFERS , ,826 TOTAL USES OF RESOURCES 346,186,188 4,268,932 26,104,270 17,002,609 1,816, ,378,825 ENDING FUND BALANCE: Nonspendable 550, ,000 Restricted 4,200,000 1,458, , ,281 6,677,212 Committed ,429,891-1,429,891 Assigned 750,000-10,909,219 2,027,500-13,686,719 Unassigned/Committed to Min Fund Balance Policy 3,142, ,142,084 Unassigned* TOTAL ENDING FUND BALANCE $ 8,642,084 $ 1,458,931 $ 10,909,219 $ 4,332,391 $ 143,281 $ 25,485,906 *"Unassigned" designation is for General Fund only 10

15 Year to Year Budget Comparison, General Fund The following table presents a summary view of the General Fund budget as compared to the previous year: General Fund Budget Comparison Fiscal Year 2015/16 to 2016/ Difference Percentage Budget Budget Budget in Amount Difference % to Total Revenues & Other Sources Local Sources $ 75,453,661 $ 78,248,970 $ 2,795, % 22.40% State Sources 225,863, ,495,121 8,631, % 67.13% Federal Sources 28,018,238 36,310,060 8,291, % 10.39% Other Sources 520, ,969 (260,031) % 0.07% Total Sources $ 329,855,720 $ 349,314,120 $ 19,458, % % Expenditures & Other Uses Regular Instruction $ 193,584,596 $ 201,027,908 $ 7,443, % 58.07% Special Education 38,793,610 40,455,229 1,661, % 11.69% Vocational Education 8,573,397 9,730,200 1,156, % 2.81% Compensatory Education 23,172,340 24,924,010 1,751, % 7.20% Other Instructional Programs 2,454,090 4,963,142 2,509, % 1.43% Community Services 347, ,667 42, % 0.11% Support Services 62,796,732 64,696,032 1,899, % 18.69% Other Uses % 0.00% Total Uses $ 329,722,327 $ 346,186,188 $ 16,463, % % Excess of Total Sources over Total Uses $ 133,393 $ 3,127,932 $ 2,994,539 Total Beginning Fund Balance 19,426,008 5,514,152 (13,911,856) Total Ending Fund Balance 19,559,401 8,642,084 (10,917,317) 11

16 Budget At-A-Glance Revenue and Expenditures, All Funds Revenues by Major Source - 3 Year Comparison (All Funds) Actual Budget Adopted FY16 to FY17 Revenue Type % Change Local Tax $ 96,915,607 $ 102,079,398 $ 102,134, % Local Non-Tax 6,990,919 13,226,245 12,895, % State, General Purpose 155,595, ,463, ,824, % State, Special Purpose 38,297,097 49,137,999 52,536, % Federal, General Purpose 732, , , % Federal, Special Purpose 22,900,304 27,998,238 36,290, % Other Sources 5,642,177 5,143,958 6,634, % Total Revenue $ 327,073,999 $ 375,838,338 $ 394,104, % 12

17 Budget At-A-Glance Revenue and Expenditures, All Funds Expenditures by Major Program - 3 Year Comparison (All Funds) Actual Budget Adopted FY16 to FY17 Expenditures by Major Program % Change Regular Instruction $ 171,387,517 $ 193,584,596 $ 200,991, % Special Education 36,246,437 38,793,610 40,455, % Vocational Education 7,978,473 8,573,397 9,730, % Compensatory Education 19,323,326 23,172,340 24,924, % Other Instructional Programs 582,322 2,454,090 4,963, % Community Services 396, , , % Extracurricular 2,388,664 4,676,183 4,268, % Support Services 59,412,101 61,849,542 63,556, % Debt Service 26,986,181 29,409,569 26,105, % Capital Outlay 12,093,266 23,062,515 19,427, % Other Uses 7, , , % Total $ 336,801,843 $ 386,047,362 $ 395,378, % 13

18 Budget At-A-Glance Revenue and Expenditures, All Funds Expenditures by Activity/Purpose - 3 Year Comparison (All Funds) Actual Budget Adopted FY16 to FY17 Expenditures by Activity % Change Teaching Activities $ 174,929,821 $ 203,578,374 $ 211,565, % Teaching Support 35,270,970 37,998,148 40,238, % Other Support Functions 90,097, ,480, ,005, % Building Administration 20,481,929 21,749,679 23,704, % Central Administration 16,021,752 16,241,128 18,864, % Total $ 336,801,843 $ 386,047,362 $ 395,378, % Budgeted Expenditures Teaching Support 10% Teaching Activities 53% Other Support Functions 26% Central Administration 5% Building Administration 6% 14

19 Informational Summary Revenue Trends Tax Base and Rate Trends - The District anticipates revenue growth in property taxes due to steadily increasing assessed valuations and an increase in market values. As compared to the recent period of recession, assessed values throughout King County have nearly reached pre-recession levels. According to the King County Assessor, from 2009 to 2013, total assessed value in King County decreased by approximately 19%. From 2013 to 2016, values have rebounded, showing an increase of approximately 35% over that four-year period. This upward trend is significant as local property taxes have historically represented 21% to 24% of total General Fund revenue. The following chart reflects actual changes in assessed value of property within the Kent School District from 2010 through 2016, and a modest projected growth rate of 3% for 2017 through Additional information related to assessed valuation, tax rates and tax collections are provided in the Informational Section of this document. Excess Levy Proceeds - In February of 2014, voters approved the renewal of a General Fund Educational Programs and Operations Excess Levy; this was a 4-year levy (2015 through 2018) providing taxing authority in the amount of $307.4 million. Also in 2014, voters passed a 4-year special capital/technology levy in the amount of $30.0 million (2015 through 2018). Further information related to tax collections and tax rates are provided later in the budget document. Other Revenue Considerations - As discussed earlier in this document, the Washington State s Supreme Court ruling on the McCleary case, requiring the State to fully fund basic education by the school year, has had a significant positive impact on District revenues. General Fund state revenue should continue to increase as the Legislature reaches full compliance with the ruling. 15

20 Budget Projections Three-year budget forecasts for the general fund, debt service fund and capital projects fund are calculated and reviewed annually. Predicting future budget can be difficult, as many factors are unknown such as changes in property values, enrollment increases or decreases, and projecting what the Washington economy and Washington legislature will do each year. As noted previously, the legislature must meet the requirement to fully fund education by As of today, it remains unclear what that will look like, thus making it difficult to project state revenue allocations to public education. Budget projections for the next three years reflect modest increases in revenues, and assume slight increases to base salaries for the next year. Student Enrollment Trends District enrollment over the past ten years has remained relatively stable. For each of the years from through , annual average full-time equivalent (AAFTE) enrollment, not including enrollments in Running Start (a program allowing students in grades 11 and 12 to take college courses, earning high school and college credit simultaneously) and other alternative learning programs, has varied by less than 1%, except for fiscal year in which the district saw AAFTE increase by 1.25%. For budgeting purposes, enrollment predictions for are set at 25,999 FTE, which is a decrease of 349 over the previous year projection, and FTE greater than the actual annual average FTE enrollment. One reason for this anticipated decrease of 349 FTE is that the district recognizes an increasing tendency for students to enroll in Running Start and non-traditional learning environments. For comparative purposes, October enrollments in these programs increased by FTE from to Accordingly, the district has projected an increase of FTE in these programs from the October FTE to the projected FTE for Students Actual* Actual* Adopted Full Time Equivalent (FTE) Elementary 14, , , Middle School 4, , , High School 7, , , Subtotal 25, , , ALE (Alternative Learning) High School - Running Start Dropout Reengagement Total K-12 27, , , *Annual October enrollment Beginning in , Alternative Learning Environment (ALE) enrollment is reported separately from Basic Education enrollment Further statistical information on District enrollment is provided in the Informational Section of the budget document. 16

21 Personnel & Staffing Trends The District strives to recruit and retain quality employees, as emphasized in Goal 4 of the district s strategic plan to recruit, hire, develop, and retain a diverse and premier workforce. Approximately 64% of our total staff is employed in certificated positions. The District also employs approximately 1,078 full-time equivalent classified staff to assist in support roles, such as business operations, food services, classroom and school office assistants, custodians, bus drivers, and technology support. Over 65% of our certificated staff have earned a Master s degree or higher. The District allocates staff resources to schools based on their enrollment by grade or subject and the needs of their students. Actual staffing is based on the programs that are offered in each particular building. For example, all of our schools offer English Language Learner (ELL) programs, highly-capable (elementary) and honors (secondary) programs are offered at each school, and International Baccalaureate (IB) coursework is offered at Kent-Meridian High School. Schools having 50 percent free and reduced populations are identified as Title I schools, and budget allocations are based on enrollment and poverty level. The District currently has twenty elementary schools and one middle school identified for Title I funding. The total number of full-time equivalent employees working for the Kent School District for the school year is expected to be 3, This represents an increase of approximately 1.4% over the prior year estimate primarily due to lower class-size requirements. Staff FTE is expected to rise in the coming years to accommodate growth in enrollment as well as the state s plan to lower K-3 class sizes to 17 students per teacher by Employees Actual* Actual* Adopted Full Time Equivalent (FTE) Certificated 1, , , Classified , , Total 2, , , *Source: OSPI Report 1801 Further statistical information on District staffing is provided in the Informational Section of the budget document. 17

22 Changes in Debt Total debt decreased from $169,847,521 on 9/01/15 to $148,456,558 on 8/31/16. This decrease of $21.4 million is attributable to the following net changes: Redemption of $25,064,118 of voted/non-voted debt Net increase in capital leases of $762,948 Net increase in operating leases of $2,654,471 Net increase in compensated absences of $215,940 The following table summarizes the changes in debt from fiscal year to fiscal year Changes in Long Term Debt Beginning Ending Outstanding Debt Amount Amount Outstanding Debt Net Due Within September 1, 2015 Issued/Increased Redeemed/Decreased August 31, 2016 Incr/(Decr) One Year Voted Debt: Voted Bonds 143,130,000 37,995,000 62,860, ,265,000 (24,865,000) 19,215,000 Qualified School Construction Bonds (QSCB) 15,000, ,000, Subtotal $ 158,130,000 $ 37,995,000 $ 62,860,000 $ 133,265,000 $ (24,865,000) $ 19,215,000 Non-Voted Debt & Other Liabilities: Non-Voted Bonds 5,623, ,118 5,424,386 (199,118) 652,711 Capital Leases - 803,104 40, , , ,621 Non-Cancellable Operating Leases 353,935 2,813, ,192 3,008,406 2,654, ,229 Compensated Absences 5,779,878 4,484,509 4,268,569 5,995, ,940 4,268,569 Subtotal $ 11,757,317 $ 8,101,276 $ 4,667,034 $ 15,191,558 $ 3,434,241 $ 5,563,130 Total Long Term Debt $ 169,887,317 $ 46,096,276 $ 67,527,034 $ 148,456,558 $ (21,430,759) $ (21,430,759) 18

23 Student Achievement Washington students are tested regularly by the state to assess their progress as they move through school. State tests include the following, and may be taken with or without tools, supports, or accommodations: Smarter Balanced: English language arts (ELA) and math tests Measurements of Student Progress (MSP): Science test for grades 5 and 8 High School Proficiency Exams (HSPE): Reading and writing tests for students through the Class of 2016 End-of-Course (EOC) exams: Math and biology tests taken as students complete algebra 1/integrated math 1, geometry/integrated math 2, and biology Washington Access to Instruction & Measurement (WA-AIM): ELA, math, and science alternative assessments for students with significant cognitive challenges documented in their Individualized Education Program (IEP). The following tables are presented to compare test results of Kent School District students to the results of students statewide. KENT SCHOOL DISTRICT Assessment Results Smarter Balanced Grade level ELA Math MSP Science EOC Math Year 1 EOC Math Year 2 EOC Biology 3rd Grade 52.1% 59.2% 4th Grade 51.8% 52.1% 5th Grade 57.0% 47.1% 6th Grade 60.0% 52.8% 7th Grade 59.8% 54.6% 8th Grade 56.8% 44.5% 11th Grade 74.5% 28.6% 57.7% 64.1% 10th Grade 67.9% STATEWIDE Assessment Results Smarter Balanced Grade level ELA Math MSP Science EOC Math Year 1 EOC Math Year 2 EOC Biology 3rd Grade 54.3% 58.9% 4th Grade 57.0% 55.4% 5th Grade 60.1% 49.2% 6th Grade 56.5% 48.0% 7th Grade 58.5% 49.8% 8th Grade 59.7% 47.8% 11th Grade 75.5% 21.8% 65.3% 67.5% 10th Grade 72.2% 19

24 The state legislature passes laws that determine graduation requirements. One of the requirements is that students pass designated tests, or state-approved alternatives. Required tests may vary depending on expected year of graduation. A student s expected year of graduation is four years after he or she enters the 9 th grade. Tests Required for Graduation Class of: Subject Test Choose 1: Reading and Writing HSPE* ELA Smarter Balanced ELA test WA-AIM 2016 Choose 1: Algebra 1/Integrated Math 1 EOC exam Math Geometry/Integrated Math 2 EOC exam Smarter Balanced math test WA-AIM Choose 1: ELA Smarter Balanced ELA test WA-AIM Choose 1: 2017 & Algebra 1/Integrated Math 1 EOC exam 2018 Math Geometry/Integrated Math 2 EOC exam Smarter Balanced math test WA-AIM Choose 1: Science Biology EOC exam WA-AIM Choose 1: ELA Smarter Balanced ELA test WA-AIM Choose 1: 2019 Math Smarter Balanced math test WA-AIM Choose 1: Science Biology EOC exam WA-AIM 20

25 More information related to Washington State testing and assessment requirements may be found on the Office of Superintendent of Public Instruction (OSPI) website: Wa State K-12 Testing/Assessment To view complete test results for the Kent School District, a specific school within the District, or some other level of detail, please visit the OSPI website: Wa State District Report Card Acknowledgements Our budget process engaged district and community members with the goal of protecting opportunities and resources for students and staff. Our School Board is to be commended for their strong leadership and for once again adopting a budget in an open and inclusive process. We would also like to recognize the contributing business services staff for their exceptional efforts and the quality product that resulted. Sincere appreciation goes to the Kent School District community and school board for your continued support in helping employees of the district progress to higher levels of attainment. 21

26 Meritorious Budget Award The Association of School Business Officials International (ASBO) offers a Meritorious Budget Award (MBA) Program, from which school districts may apply and submit their budget for award consideration. To receive this award, a district must publish a budget document that meets the strict program criteria as established by ASBO. ASBO awarded the Meritorious Budget Award to the Kent School District for excellence in the preparation and issuance of their annual budget; this was the district s first submission and hence our first award. The fiscal services staff of the Kent School District is confident their budget meets the ASBO award criteria, and is submitting the budget document for award consideration for the fiscal year beginning September 1,

27 ADOPTED BUDGET ORGANIZATIONAL SECTION SE 256TH STREET, KENT, WA KING COUNTY WA 23

28 Kent School District Profile Organization Kent School District (KSD) is the fifth largest district in Washington State serving nearly 27,000 students in grades K-12. The district encompasses approximately 72 square miles, and includes a large area of Kent, a significant portion of unincorporated King County, all of Covington, and portions of Auburn, Black Diamond, Maple Valley, Renton and Sea Tac. Because the Kent School District includes so many different communities, our student population reflects that diversity. The district has 42 schools and alternative learning opportunities: 29 elementary schools (grades K-6) including an Early Learning Center (Pre-K / K), 6 middle schools (grades 7-8) and 4 comprehensive high schools (grades 9-12). The district also operates 3 academy schools, one serving grades 3-12 and two serving grades The district provides public education to preschool through twelfth-grade students. The public education provided includes a strong academic program of basic education, a comprehensive education for handicapped students, a Career and Technical Education program at the secondary level, and numerous special programs for remedial and enriched education. Consistently providing effective educational programs is of utmost importance to the district. As Kent s student population becomes more diverse and the standards of student achievement become more rigorous, the district will continue to deliver an individualized, relevant education for all students. Each year, our district and staff receive local, state, national, and even international awards and recognition for excellence in many critical fields such as instruction, support services, safety, technology, communication, and educational leadership. In 2015, for the fifth consecutive year our school board was again recognized as a Board of Distinction, and we are consistently recognized for our commitment to students and to educational innovation. Known for leadership in innovative classroom technology and supported by a strong community through dedicated technology levies, each of our classrooms has fully supported SMART Boards, document cameras, digital projectors, and computer workstations for teachers. In addition, all secondary students are issued their own laptop computer for use during the school year. We maintain strong partnerships with many industry leaders such as Microsoft, which selected the Kent School District as an International Demonstration Site the first school district in the world to earn that designation. Services and Programs Provided The District provides a wide variety of educational and support services to meet the needs of the students of the District and the requirements of the State of Washington. These services include, but are not limited to, college and career preparation (vocational classes), alternative education (Kent Mountain View Academy, Kent Phoenix Academy, igrad), gifted / highly capable programs, special education, learning assistance programs (LAP), and transitional bilingual instructional programs. Transportation - The District provides busing for approximately 10,000 students daily over 124 routes. The District s 150 buses travel over 1.7 million miles during the school year, consuming more than 260 thousand gallons of diesel fuel. The district recently completed installation of a compressed natural gas (CNG) station at its transportation facility property. Kent School District is the only district in the state currently operating CNG buses, having 21 of them among their total bus fleet of 150. Compressed natural gas emits 20-30% less carbon dioxide (Co2) into the atmosphere. 24

29 Nutrition Services - Student and staff food service needs are provided by the District s Nutrition Services Department. The district serves both lunch and breakfast meals, on a paid, free, or reduced price basis. On average, approximately 51% of students participate in the lunch program and just over 14% participate in breakfast. The nutrition services staff serves, on average, 4,099 breakfasts per day and 14,254 lunches. 25

30 Kent Valley Early Learning Ctr (Pre-K Kindergarten) igrad (Grades 9-12) 26

31 Kent School District No. 415 Directory of Schools, Administration and District Support Loc. Elementary Schools Phone Loc. Middle Schools Phone Administration Phone 100 Carriage Crest, th Ave SE, R Cedar Heights, SE 272nd St, C Administration, SE 256th St - Bldg A, K Cedar Valley, Timberlane Way SE, C Mattson, SE 251st St, C Curriculum & Instruction: 106 Covington, SE Wax Rd, R Meeker, SE 192nd St, R Assessment Crestwood, th Ave SE, C Meridian, th Ave SE, K Career & Technical Education East Hill, th Ave SE, R Mill Creek, 620 Central Ave, K Curriculum Emerald Park, th Ave SE, R Northwood, SE 184th St, R Professional Development Fairwood, th Ave SE, R Loc. High Schools Phone Special Education George T. Daniel, SE 248th St, K Kent-Meridian, SE 256th St, K Student Services: 124 Glenridge, th Ave SE, K Kentlake, SE Falcon Way, K Athletics Grass Lake, st Pl SE, K Kentridge, SE 208th St, K Student / Public Records Horizon, th Ave SE, K Kentwood, th Ave SE, C Title I/LAP Jenkins Creek, th Ave SE, C Loc. Other Programs Phone Support Services: 136 Kent, th Ave S, K Kent Mountain View, Military Rd S, D Accounting Kent Valley Early Lrng Ctr, 317 4th Ave S, K Kent Phoenix, SE 264th St, K Budget & Finance Lake Youngs, nd Ave SE, K igrad, th Ave SE, K Distribution & Warehouse Martin Sortun, SE 248th St, K Food Services Meadow Ridge, th Ave SE, K Human Resources Meridian, th Ave SE, K Maintenance Millennium, SE 270th St, K Payroll Neely-O'Brien, 6300 S. 236th St, K Print Shop Panther Lake, SE 216th St, K Risk Management Park Orchard, SE 232nd St, K Transportation, th Ave SE, K Pine Tree, th Ave SE, K Ridgewood, nd Pl SE, R Key 172 Sawyer Woods, th Ave SE, B K = Kent 175 Scenic Hill, Woodland Way S, K C = Covington 178 Soos Creek, SE 218th Pl, K R = Renton 181 Springbrook, th Ave SE, K B = Black Diamond 184 Sunrise, nd Ave SE, K D = Des Moines

32 Kent School District Board of Directors and Superintendent Karen DeBruler, President District #2 Elected 2011, Term expires November 2019 Maya Vengadasalam, Vice-President District #5 Elected 2013, Term expires November 2017 Agda Burchard, Legislative Representative District #4 Appointed 2012, Elected 2013, Term expires November 2017 Russ Hanscom, Director District #1 Elected 2011, Term expires November 2019 Debbie Straus, Director District #3 Elected 2007, 2011, Term expires November 2019 Dr. Calvin J. Watts, Superintendent of Kent School District Dr. Calvin Watts began serving as superintendent on June 15, Prior to coming to the Kent School District, Dr. Watts served as assistant superintendent in Gwinnett County Public Schools (GCPS) in Suwanee, Georgia, the 13 th largest school district in the United States. Dr. Watts was an integral part of a leadership team with a district enrollment of 174,500 students, 15,600 certificated and classified staff members, and a $1.7 billion budget. Dr. Watts holds a bachelor s degree in English from Howard University and received his teaching certification from Western Washington University. His master s degree in educational administration and supervision is from the University of West Georgia, and he earned a doctorate in educational leadership from Argosy University in Atlanta. 28

33 Kent School District District Administration and Leadership Superintendent and Chief Officers Dr. Calvin J. Watts Dr. Jewell Harmon Ms. Moriah Martin Dr. MAK Mitchell Mr. Michael Newman Mr. Carmen Rahm Mr. Israel Vela Executive Directors Dr. Pamela Ansingh Mr. Ralph Fortunato Mr. Randy Heath Mr. Chris Loftis Mr. John Sander Ms. Ann Valanzuolo Mr. Fred Long Dr. Louanne Decker Superintendent Chief Accountability Officer Chief Human Resources Officer Chief Academic Officer Chief Business Officer Chief Information Officer Chief School Operations & Academic Support Officer Executive Director, Program & Professional Development Executive Director, Fiscal Services Executive Director, Student & Family Support Services Executive Director, Communications & School Community Partnerships Executive Director, Inclusive Education Services Executive Director, Curriculum & Instruction Executive Director, Facilities Services Leadership Development Officer School Improvement Officers Dr. Millicent Borishade Mr. Brad Brown Ms. Allison Deno Dr. Eric Hong School Leadership: Elementary School Principals: School: School: School: Robert Gallagher Carriage Crest Dr. Miles Erdly Horizon John Love Park Orchard Brian Rosand Cedar Valley Michael Jackson Jenkins Creek Kathryn Page Pine Tree Sarita Williams Covington Dr. Rosa Villarreal Kent Cynthia Green Ridgewood Ryan Preis Crestwood Cathy Lendosky Lake Youngs Tim Helgeson Sawyer Woods Dr. Brian Patrick East Hill Greg Kroll Martin Sortun Harjeet Sandhu-Fuller Scenic Hill Dean Ficken Emerald Park Susan Kontos Meadow Ridge Brian Gauthier Soos Creek Patricia Hoyle Fairwood LySander Collins Meridian Ashley Short Springbrook Patty Drobny G.T. Daniel Carla Janes Millennium Katharine Geiss Sunrise Scott Abernathy Glenridge Rosa Cabrera Neely-O'Brien Alice Humphres Kent Valley ELC Dan Irvine Grass Lake Beth Wallen Panther Lake Middle School Principals: High School Principals: Alternative Prgm Administrators: School: School: School/Prgm: Heidi Maurer Cedar Heights Dr. Wade Barringer Kent-Meridian Stephanie Knipp Kent Mountain View James Schiechl Mattson Dr. Joe Potts Kentlake Merilee Lyle Kent Phoenix Shannon Nash Meeker Mike Albrecht Kentridge Carol Cleveland igrad Darice Johnson Meridian John Kniseley Kentwood Tammy Unruh Mill Creek Sherilyn Ulland Northwood 29

34 District Awards and Accomplishments WSSDA Board of Distinction The Washington State School Directors Association (WSSDA) selected the Kent School District Board of Directors as a Board of Distinction for This award honors school boards that demonstrate effective use of the Washington School Board Standards. The standards, developed and adopted by WSSDA promote research-based governance practices that lead to high levels of student and district performance. Standards of practice required for this state award include: Ensuring school board and district transparency through a process that is open and accountable. Employing and supporting quality teachers, administrators, and other staff and providing for their professional development. Ensuring the board is accountable and open to the public, including seeking divergent perspectives in its decision making process. Districts are selected for this award by an independent panel. This is the fifth consecutive year that the district has received this award. NSBA Magna Award In 2014, the Board of Directors received the grand prize Magna Award from the National School Boards Association for their initiative in establishing igrad, the District s youth re-engagement program developed in partnership with Green River Community College for students who have dropped out of school. This innovative program gives students who have not completed high school the individual attention and flexibility they need to complete their education. At igrad, students choose the educational path that best fits their goals: a high school diploma, a GED, an AA degree or professional certificate, with no charge for tuition. Also in 2014, the Kent School District was among 50 school district nationwide to earn the title District of Distinction by District Administration magazine. The program recognizes school districts across the country for leading the way with innovative ideas that make a difference in American education. The District received this honor for the igrad program described above. Consortium for School Networking (CoSN) Team Award In 2014, the CoSN recognized the Kent School District for its transformative impact on education technology and its work to improve student learning, opportunities, and access. Microsoft Innovative Schools World Tour The Kent School District was identified in 2013 as an innovative school district to be included in the Microsoft Innovative Schools World Tour. The tour highlights ground-breaking education practices taking place in the new era of digital learning on nearly every continent. The district was chosen for its open classrooms and collaborative teaching, anywhere/anytime learning, 1:1 technology access, inventive assessment practices, and individualized, student-centered learning. Nationally Ranked in the Digital District Survey Kent School District was ranked among the top ten in the Digital School Districts Survey by the Center for Digital Education and the national School Boards Association for its use of technology to govern the District; communicate with students, parents and the community; and improve district operations. 30

35 Project RED Signature District During the school year, the District was chosen to become one of 20 signature districts to participate in Project RED s One-to-One technology implementation program whose mission is to revolutionize student-learning environments. Project RED seeks to define technology models that lead to improved student achievement while identifying cost savings, cost avoidance, and revenue enhancements. Digital Content and Curriculum Achievement Award With a district wide 3:1 student to computer ratio, and a 1:1 program on track for all secondary students, providing access to digital resources for both teachers and students is key for Kent School District. One-to-One Showcase Site Kent School District has been designated as a Showcase Site by the One-to-One Institute. Showcase sites boast effective, vision-into-action teams (principals, teachers, technology coordinators), and demonstrate student-centered technology integration. National School Public Relations Association Award of Excellence The district s communications department received the NSPRA s Award of Excellence for its School Academic Calendar. The district also received this award for the school year. Certificate of Achievement for Excellence in Financial Reporting The District has been recognized by the Association of School Business Officials International (ASBO) for its annual financial reporting, having received the Certificate of Excellence in Financial Reporting Award for its Comprehensive Annual Financial Report (CAFR) every fiscal year from 1984 through Meritorious Budget Award Kent School District has been recognized by the Association of School Business Officials International (ASBO) for its annual budget. This document, submitted for award consideration for the first time, met the rigorous program criteria and led to receipt of the Meritorious Budget Award. National Board Certified Teachers During the school year an additional 18 teachers were certified by the National Board for Professional Teaching Standards (NBCTS), bringing the total to 198 nationally certified teachers in the Kent School District. A total of 329 Washington teachers achieved their certification in Washington ranks fourth, nationwide, in the total number Nationally Board Certified Teachers. The State of Washington ranked first in the nation for newly certified teachers; Kent School District ranked second in the state and in the top 30 districts nationwide for newly certified teachers. This list of district awards and accomplishments reflects the most recent and notable activities. The Kent School District continues to be a leader in innovation and technology, and strives to be recognized as a progressive, forward-thinking district. 31

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37 Kent School District Strategic Plan Blueprint: Leaning Forward Together In the spring of 2016 the district developed a new strategic plan which was a true collaborative process that documented over 5,000 conversations, survey questions, and comments. The process began as the entry plan for new superintendent by Dr. Calvin Watts, and continued as a purposeful collection of stakeholder input focused on a revision of the current strategic plan. The Strategic Planning Committee, along with current leaders from the business, higher education, faith-based, and civic communities, parents, students, teachers, principals, and central office staff were all engaged in the process. The purpose of this extensive data gathering was to gain an understanding of the strengths and needs of the district from the perspective of its internal and external stakeholders. This Blueprint captures those perspectives and translates them into a set of informed top priorities for the district s new strategic plan. Our student group was particularly active and contributed insightful suggestions based on their lived experiences in our schools. They called for more passionate teaching that applies learning to the real world and personalizes learning when necessary, better strategies to meet the needs of struggling students, later school start times to improve student attendance, more proactive guidance to prepare students for college and careers, and a more prominent student voice to inform school and district decisions. Parents called for more relational, two-way communication with schools, and training in navigating the college and career systems for their children. Teachers prioritized the need for a shared curriculum, professional development to integrate technology and instruction more effectively, and more school-based instructional support, as well as a distribution of resources based on student needs. Many community stakeholders urged that we create stronger external partnerships with businesses, local regional colleges, universities, government, and career-focused institutions within Kent, Covington and surrounding municipalities. The Blueprint is designed to respond to primary stakeholder priorities with a mission, vision, theory of action, goals, metrics, and core values driven by research and best-we-know practices. We are deeply committed to moving this school system forward together. How are we doing this? Our Theory of Action clearly states our primary drivers: When we close the PreK-16 achievement and completion gaps, and we create challenging career pathways for all students, then we will equip every student to be globally competitive throughout their careers. We are creating a whole system of excellence, rather than pockets of excellent schools. We are reducing learning disparities and raising expectations at the same time. Kent School District must ensure every school accelerates learning to close its achievement gap and every school provides college and career readiness through a range of accessible, high-quality pathways and partnerships. In short, we need to prepare all students for the world they live in now and the one they will inhabit in the future. As a community, investing in this vision will reap economic, civic, and personal benefits that multiply with each year that we advance 33

38 this plan. Our data reveals improved graduation rates from high school and college are predictive of a more robust local economy. The Blueprint sets forth a shared vision that is purposeful and directed toward setting higher standards for our students and ourselves, always driven by values of equity and excellence. Just as important as setting the direction, the Blueprint holds all of us accountable to measurable goals that will drive student success now and in the future. Our goal metrics are a combination of qualitative, quantitative, and perception data. The achievements of this plan will continue to rest on sustained community engagement and continuous improvement progress checks. We will ensure ample opportunity for student voices in these progress checks as they inform us best about the daily ground truths. This strategic plan is our blueprint for a new approach to managing change and improving performance across the district. Blueprint Components Core Values Our core values drive our culture and answer the question, How do we want to act, consistent with our mission, along the path toward achieving our vision? Throughout the strategic plan, three core values are prioritized: 1. Equity: Student equity means that all students have equal access to quality staff, courses, activities, services, and resources based on their individual needs. 2. Excellence: Student excellence is a balance of rigorous academic, social, and career-readiness skills. 3. Community: Community engagement is proactive involvement of stakeholders in school district priorities and partnerships. The Why: MISSION Our mission explains our fundamental purpose as an organization. Successfully preparing all students for their futures. The What: VISION Our vision captures the future we seek to create for our students. The Kent School District produces graduates who are globally competitive learners. Through equitable access to high quality academic, social, and applied learning, students are ready to excel in college, careers, and in life. The How: THEORY OF ACTION Our theory of action describes the specific methods we will use to achieve our vision. When we close the PreK-16 achievement and completion gaps, and when we create challenging career pathways for all students, then we will equip every student to be globally competitive in college, careers, and in life. Oversight Plan oversight consists of a shared commitment to continuous improvement and a change management system. Feedback loops are built in semiannually to insure informed management early and often. 34

39 Every Fall, the Strategic Plan Steering Committee will convene to assess the progress on strategic goals according to the key indicators. The performance management system will provide the Committee with relevant district and school performance data aligned to the strategic goals. The Strategic Plan Steering Committee will track the progress of the primary goal measures over the next five years, developing an indepth understanding of the norms and patterns of variation. The Committee will make recommendations to ensure the district s vision is actualized by students. Every Spring, the Strategic Plan Steering Committee will forward recommendations for improvements or adjustments to the school board and superintendent for approval and implementation. Strategy Strategy is developed around the four primary district goals and targeted measures (quantitative, qualitative, and perceptual) that are essential toward achieving our desired results. Our strategy assumes an active, continuous improvement system with oversight. Four strategic goals drive our work and focus our efforts toward accomplishing our mission and vision for our students. Kent School District s four primary Strategic Goals: Goal 1 Goal 2 Goal 3 Goal 4 Prepare all students to be college and career ready by raising the academic and social emotional learning bar and closing the PreK-16 gaps to student achievement and college completion. Engage parents, students, staff, and community in two-way communications focused on equity and excellence. Create effective organizational systems that reinforce equity and excellence. Recruit, hire, develop, and retain a diverse and premier workforce. For each goal there is a specific set of objectives and implementation strategies, followed by a set of key indicators that measure our performance over the five years of the plan. The complete strategic plan document may be viewed here Strategic Plan,

40 Kent School District Budget Policies, Procedures and Regulations Kent School District is a legally separate entity, with all rights and privileges accorded political subdivision in the State of Washington. The District is fiscally independent. Policymaking and legislative authority are vested in the Board of Directors consisting of five members elected by voters of the District for staggered four-year terms. The Board is responsible for, among other things; developing policy, adopting the annual budget, levying property taxes, incurring bonded debt, setting fees, supervising committees, and hiring the Superintendent. General Budget Policies The Kent School District budgets its funds in accordance with the Revised Code of Washington (RCW) Chapters 28A.505 and 28A and Chapter of the Washington Administrative Code (WAC). The School Board adopts the budget after a final public hearing no later than August 31 prior to the start of the new fiscal year on September 1. The time and location of all budget hearings must be published and any person may appear and be heard for or against any part of the budget. The budget is filed with the District s respective Educational Service District (ESD) no later than September 3 and with the Office of the Superintendent of Public Instruction (OSPI) no later than September 10. An appropriation is a prerequisite to expenditure. Appropriations lapse at the end of the fiscal period, and open encumbrances are reported as a restriction of fund balance at August 31. Total budgeted expenditures for each fund cannot be exceeded. Transfers of budgeted amounts may be made by district administrators having budget responsibilities. However, only the Board has the authority to increase or decrease a fund s annual budget. The Board may adopt a revised or supplemental budget appropriation following a public hearing at any time during the fiscal year. Budgetary Basis of Accounting For budget purposes, revenues and expenditures are accounted for on the modified accrual basis of accounting as prescribed by law for all governmental funds. Under this method, revenues are recognized as soon as they are both measureable and available. Measurable means the amount of the transaction can be determined, and amounts are available if they are collected within 60 days after year-end. Expenditures are recorded when the related liability is incurred, except for unmatured principal and interest, which is recorded when due. Beginning fund balance is budgeted as available resources and, by law, the ending fund balance cannot be negative. Minimum Fund Balance Policy The Board of Directors will provide for financial stability by maintaining fund balances for all funds in amounts sufficient to meet all financial obligations of the district on a timely basis. The fund balance in the Debt Service Fund, Transportation Vehicle Fund, Capital Projects Fund and Associated Student Body Fund is primarily a function of the scope of the projects and activities found within the operation of each fund. Stability of revenue and predictability of expenditures in these funds enables the district to establish an appropriate fund balance. The complexities of funding and other economic uncertainties in the operation of the General Fund require a more defined approach in setting the fund balance level. To maintain sound financial practices, the district 36

41 will establish a prudent fund balance level in the General Fund, using the following five fund balance classifications: Nonspendable Restricted Committed Assigned Unassigned These classifications represent fund categories established and directed by the Governmental Accounting Standards Board, with definitions provided later in this document. The Board of Directors has adopted a minimum unassigned fund balance policy in the General Fund targeted at five percent (5%) of the previous fiscal year s actual General Fund expenditures. This document has been developed to assist the reader s understanding of the District s budget and the budget development process. Included in the document are the major assumptions used to prepare the budget as well as summary and detailed information to accommodate various readers of the document. The budget is formatted as a communication document that is reader friendly for our parents, community and staff. The Fiscal Services staff considered the following when developing the budget for fiscal year : Legislative action related to school funding Board of Directors policies and approved budget goals Conservative estimates necessary to maintain long-term fiscal stability and support for continuous academic achievement Development of a budget document to enhance the image of the fiscal operations of the District Conservative and realistic assumptions for financial forecasting and fiscal analysis This information in the budget document is structured to meet the requirements of the Meritorious Budget Award (MBA) of the Association of School Business Officials International (ASBO). We believe our current budget conforms to the requirements of the Meritorious Budget Awards (MBA) Program and we are submitting this document to the Association of School Business Officials International to determine its eligibility for the award. 37

42 Kent School District Fund Accounting The accounts of the District are organized and operated on a fund basis. The activities and operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund balance, revenues, expenditures and transfers. Government resources are allocated to and accounted for in individual funds based upon the purposes for which spending activities are controlled. Account Code Structure The Kent School District s account code structure is aligned with the Office of Superintendent of Public Instruction s (OSPI) Accounting Manual for Public School Districts in Washington State. The accounting principles and procedures included in the manual represent basic minimums necessary for the achievement of school district reporting objectives. The structure of the Kent School District s account code is depicted below, where all account types (revenue, expenditure, fund balance, balance sheet) use the same multidimensional format. There are nine elements in the account code string: XX - X - XXX - XXXX - XX - XXXX - XXX - XXXX - XXXX Fund Prgm Location Ty pe GL Code Activ ity Object Cost Ctr Project Fund Types Three categories of funds are used in governmental accounting, which are further subdivided into eleven fund types for accounting and financial reporting purposes. All of the funds used by districts in Washington State are governmental funds, although for informational purposes, a brief description of each of the other fund types is provided below. Governmental Funds (all of the District s funds fall in this category) General Fund The General Fund is used to account for all financial resources except those required to be accounted for in another fund. As the District s major operating fund, the General Fund accounts for the ordinary expenditures financed by local, county, state and federal sources. These revenues are generally used for financing the current ordinary normal and recurring operations of the school district, such as instruction, food services, maintenance, data processing, printing, and pupil transportation. All school districts must maintain a general fund as directed by RCW 28A Special Revenue Funds Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than expendable trusts or for major capital projects) that are legally restricted to expenditures for specific purposes. In many states, Special Revenue Funds are used to account for restricted grants. However, in the state of Washington, these grants are generally accounted for in the General Fund. In 38

43 Washington school districts, the only fund designated as a Special Revenue Fund is the Associated Student Body Fund. The Associated Student Body (ASB) Fund is financed, in part, by the establishment and collection of fees from students and nonstudents as a condition of their attendance at any optional non-credit extracurricular event of the District. As a Special Revenue Fund, the Associated Student Body Fund is under the control, supervision, and approval of the board of directors, and the school district legally owns the resources accounted for in the fund (RCW 28A , RCW 28A ) Capital Projects Funds Capital Projects Funds account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by Proprietary or Trust Funds). In the state of Washington, two funds are used for the acquisition or construction of major capital facilities or assets: The Capital Projects Fund can be used for the acquisition of land or existing facilities, construction of buildings, purchase of equipment, conducting energy audits, and making capital improvements that are cost effective as determined by energy audits. Additionally, under certain circumstances, improvements to buildings and/or grounds, remodeling of existing buildings, and the replacement of roofs, carpets, technology or other systemic upgrades may be included in the Capital Projects Fund. The Transportation Vehicle Fund is only used for the purchase and major repair of pupil transportation equipment. This fund is generally financed by the state reimbursement to school districts for depreciation of approved pupil transportation equipment although other revenue sources such as non-voted debt and levies can be used. Debt Service Funds Debt Service Funds account for the accumulation of resources for, and the payment of, long-term debt principal and interest. The District maintains one Debt Service Fund for all bond issues, and provision must be made annually for a levy sufficient to meet the payments of principal, interest, and related expenditures for voted debt. Non-voted bonds are serviced in the Debt Service Fund rather than in the fund that received the debt proceeds. As the debt is retired, a transfer is made from the General Fund, Capital Projects Fund or Transportation Vehicle Fund to provide the resources for the payment of principal and/or interest. Permanent Funds Permanent Funds are used where resources are legally restricted and only earnings, not principal, may be expended, and these resources can only be used for the support of the district. The District maintains one permanent fund, used for purposes that support expenditures for the district s performing arts facilities. The resources in this fund are limited to investment earnings only, and a distribution can be made every seven years. The fund was donated by the Reeploeg family, and the last distribution was made in

44 Proprietary Funds (Not permitted for school districts in Washington State) Enterprise Funds Enterprise Funds account for operations that a) are financed and operated in a manner similar to private business enterprises; or b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The Kent School District does not maintain any Enterprise Funds. Activities that could typically be accounted for in an Enterprise Fund (such as food services) are instead accounted for in the General Fund. Internal Service Funds Internal Service Funds account for the financing of goods or services provided by one department to other departments of the governmental unit on a cost-reimbursement basis. The Kent School District does not maintain any Internal Service Funds. Activities that could typically be accounted for in an Internal Service Fund (such as printing and motor pool) are instead accounted for in the General Fund. Fiduciary Funds Trust and Agency Funds Trust and Agency Funds account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds. These may include (a) Private-Purpose Trust Funds, (b) Investment Trust Funds, (c) Pension and Other Employee Benefit Trust Funds, and (d) Agency Funds. In summary, the Kent School District maintains five separate funds for budgeting purposes: 10 General Fund 20 Capital Projects Fund 30 Debt Service Fund 40 Associated Student Body (ASB) Fund 90 Transportation Vehicle Fund For financial reporting purposes, the district s Permanent fund is added and appropriately included in the Comprehensive Annual Financial Report (CAFR). 40

45 Kent School District Revenues District revenues are classified by fund and by category as required by the Accounting Manual for Public School Districts in the State of Washington. Authority for the manual is provided under Washington Administrative Code (WAC) The major revenue categories used by the Kent School District and all other districts in Washington State are: 1000 Local Taxes 6000 Federal Revenue, Special Purpose 2000 Local Support Non-Tax 7000 Revenue from Other Districts 3000 State Revenue, General Purpose 8000 Revenue from Other Entities 4000 State Revenue, Special Purpose 9000 Other Financing Sources 5000 Federal Revenue, General Purpose In all governmental funds (except for the Associated Student Body Fund), these categories are further divided into specific revenue accounts. These subsidiary revenue account numbers, titles, and descriptions are uniform for all applicable funds; however, not all accounts are used in each fund. For state reporting purposes, each account is assigned a four-digit revenue account number. The first two digits represent the source of the revenue and the last two digits represent the use of the revenue. For example: for revenue account 6151, the first digit indicates the source of the revenue as 6 or Federal Revenue, Special Purpose. The last two digits identify the related program expenditure account 51 ESEA Disadvantaged-Federal. Across all funds, in the current budget the Kent School District expects to receive 29.2% of its revenues from local sources (including property taxes), 59.7% from the State, 9.4% from the federal government, and 1.7% from other sources. While the General Fund reflects a fully funded budget, all of the District s other funds will utilize existing fund balance to balance revenues and expenditures. In doing so, all funds are able to maintain reasonable and sustainable ending fund balances. 41

46 ADOPTED ADOPTED Increase ALL GOVERNMENTAL FUNDS ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change Total Total Total FY16 to FY17 FY16 to FY17 REVENUES BY SOURCE Local Taxes $ 96,915, % $ 102,079, % $ 102,134, % $ 55, % Local Non-Tax 9,377, % 13,226, % 12,895, % (330,708) -2.50% State, General Purpose 155,595, % 177,463, % 182,824, % 5,360, % State, Special Purpose 38,297, % 49,137, % 52,536, % 3,398, % Federal, General Purpose 732, % 789, % 789, % % Federal, Special Purpose 22,900, % 27,998, % 36,290, % 8,291, % Revenues from Other Sources 5,642, % 5,143, % 6,634, % 1,490, % TOTAL REVENUES $ 329,460, % $ 375,838, % $ 394,104, % $ 18,265, % In the Associated Student Body Fund, the source of all revenue is Local Non-Tax, or category 2. Transactions in the Associated Student Body Fund are further classified into general activities for both revenues and expenditures as follows: 100(0) General Student Body 200(0) Athletics 300(0) Classes 400(0) Clubs 600(0) Private Monies 42

47 Key General Fund Revenues Programs and services included in the General Fund are primarily supported by local and state sources of revenue. The following table details the major revenue sources associated with the main operating fund (general fund) of the District: ADOPTED ADOPTED Increase ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change GENERAL FUND Total Total Total FY16 to FY17 FY16 to FY17 REVENUES BY SOURCE Local Taxes $ 64,171, % $ 68,484, % $ 71,648, % $ 3,164, % Local Non-Tax 5,878, % 6,969, % 6,600, % (369,013) -5.30% State, General Purpose 155,595, % 177,463, % 182,824, % 5,360, % State, Special Purpose 37,501, % 48,400, % 51,670, % 3,270, % Federal, General Purpose 19, % 20, % 20, % % Federal, Special Purpose 22,900, % 27,998, % 36,290, % 8,291, % Revenues from Other Sources 274, % 520, % 259, % (260,031) % TOTAL REVENUES $ 286,341, % $ 329,855, % $ 349,314, % $ 19,458, % Financial support for District operated programs and services is substantially derived from state and local sources of revenue, primarily from property tax collections and the State of Washington public school s appropriation. In the fiscal year, the District expects to receive 22.4 percent of its general fund revenue from local sources; property tax collections comprise the majority of local revenues, anticipated at 20.5% of the total general fund revenue. In December of 2015, the King County Assessor reported the District s taxable value to be $19.9 billion, an increase of $1.27 billion or 6.8 percent compared to the prior year. Such significant increases in taxable value are not expected to continue at this rate. We have already seen taxable values begin to stabilize following the recovery from the recent recession; the percentage increase from 2014 to 2015 (13%) compared to the increase from 2015 to 2016 (6.8%) is an indicator that property values are returning to predictable levels. Current projections from the King County Assessor estimate county-wide values to increase by approximately 9 to 10 percent by December of 2016, with future increases averaging approximately 5.6 percent annually from 2017 through Local Property Taxes As noted above, approximately 20.5% of General Fund revenue or $72 million is provided by local district property taxes. For $3.59 per $1,000 of assessed property value, taxpayers fund over 315 additional staff members to lower class size, fund district athletic and activity programs, provide for teacher training, curriculum adoptions, and additional salary and benefit costs for both certificated and classified staff not fully funded by the state allocations. State Funds Just over 67% of General Fund revenue or $234,495,121 for is provided by the state of Washington. $172,368,979 of that total funds basic education and career and technical education for the district s 27,000 students. The district s basic education allocation funds the salaries, benefits and supplies for (FTE) elementary teachers, secondary teachers, 92.6 principals and assistant principals, 61.7 career and technical teachers, 40.0 librarians, 84.5 counselors, nurses, and other professional positions, as well as in administrative and other support positions to instruct students in basic education subjects such as reading, math, science, language arts and social studies and career and technical education courses. Also included in the state allocation is $22 million for special education teachers and other support personnel who provide individual education program (IEP) services to students with disabilities. Another $6.6 million in 43

48 state funding is provided for students with learning challenges, $5.8 million for bilingual students, and $8.5 million for pupil transportation. Federal Funds Federal grants account for an additional 10.4% of General Fund revenues. Programs include Title I, IDEA additional special education services, Bilingual education, Indian education, and the USDA free and reduced breakfast and lunch program for a total projected amount of $36.3 million. Local Non-Tax Revenue Sources for the General Fund Several local sustainable programs generate income for the General Fund. Over $2.7 million is expected to be received from students who do not qualify for the free USDA program for breakfast and lunches. Approximately $200,000 is generated by tuition for programs such as preschool and summer school. Rentals of district facilities such as athletic fields, gymnasiums and performing arts centers generate another $780,000. The District anticipates approximately $150,000 in investment earnings, and $650,000 from various gifts and donations. Key Revenue Factors Considered for the General Fund Budget State Funding Increases (compared to budget): Salary and Benefit increases for state funded FTE Includes 1.8% cost of living (COLA) adjustment Increased funding for Full Day Kindergarten (to 100%) K-3 class-size reduced, funding increased Increased funding for Alternative Learning, Career & Technical Education and Special Education programs Funding increases for categorical programs $3.83 million $1.39 million $766 thousand 44

49 Successfully Preparing All Students For Their Futures 45

50 Key Capital Project Fund Revenues ADOPTED ADOPTED Increase ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change CAPITAL PROJECTS FUND Total Total Total FY16 to FY17 FY16 to FY17 REVENUES BY SOURCE Local Taxes $ 6,037, % $ 6,959, % $ 7,517, % $ 558, % Local Non-Tax 1,038, % 1,620, % 1,995, % 375, % State, General Purpose - 0.0% - 0.0% - 0.0% - - State, Special Purpose 57, % - 0.0% - 0.0% - - Federal, General Purpose - 0.0% - 0.0% - 0.0% - - Federal, Special Purpose - 0.0% - 0.0% - 0.0% - - Revenues from Other Sources 330, % 4,500, % 5,777, % 1,277,500 - TOTAL REVENUES $ 7,463, % $ 13,080, % $ 15,291, % $ 2,210, % Local Property Taxes Approximately 49% of Capital Projects Fund revenue or $7.5 million is provided by local district property taxes. In February of 2014, the district s Technology Levy was renewed. This Levy was for $30 million for four years ( ). For $0.36 per $1,000 of assessed property value, these funds will allow the information technology department to provide computers for students, teachers and presentation stations, and allow for the replacement of outdated computers in classrooms and libraries. Other Financing Sources Approximately 13% of Capital Projects Fund revenue is anticipated from Local Non-Tax sources, primarily from the receipt of impact fees. Over 37% of the total Capital Projects Fund revenue or $5.7 million is anticipated resulting from the sale of district real property of which the school board has deemed surplus. Key Transportation Vehicle Fund Revenues ADOPTED ADOPTED Increase ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change TRANSPORTATION VEHICLE FUND Total Total Total FY16 to FY17 FY16 to FY17 REVENUES BY SOURCE Local Taxes $ - 0.0% $ - 0.0% $ - 0.0% $ - - Local Non-Tax 6, % 4, % 4, % % State, General Purpose - 0.0% - 0.0% - 0.0% - - State, Special Purpose 737, % 737, % 865, % 127, % Federal, General Purpose - 0.0% - 0.0% - 0.0% - - Federal, Special Purpose - 0.0% - 0.0% - 0.0% - - Revenues from Other Sources 5,030, % - 0.0% 30, % 30, % TOTAL REVENUES $ 5,774, % $ 741, % $ 899, % $ 157, % Nearly all of the projected $899,373 in projected revenue in this fund comes from the state of Washington for the purchase of buses. The allocation is calculated based on a depreciation schedule of the district s bus fleet. 46

51 Key Associated Student Body Fund Revenues ADOPTED ADOPTED Increase ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change ASB FUND Total Total Total FY16 to FY17 FY16 to FY17 REVENUES BY SOURCE Local Taxes $ - 0.0% $ - 0.0% $ - 0.0% $ - - Local Non-Tax 2,386, % 4,539, % 4,202, % (337,050) -7.42% State, General Purpose - 0.0% - 0.0% - 0.0% - - State, Special Purpose - 0.0% - 0.0% - 0.0% - - Federal, General Purpose - 0.0% - 0.0% - 0.0% - - Federal, Special Purpose - 0.0% - 0.0% - 0.0% - - Revenues from Other Sources - 0.0% - 0.0% - 0.0% - - TOTAL REVENUES $ 2,386, % $ 4,539, % $ 4,202, % $ (337,050) -7.42% Key revenue categories for the Associated Student Body (ASB) Fund are $1.87 million for various club activities and $1.31 million for general student body activity. Lesser amounts totaling $1.02 million are received in the categories of athletics, student classes (graduation year) and private donations. General ASB fund revenues are sales in the student stores as well as sales of ASB cards for admission to athletic events, dances, and other extracurricular activities. Major club revenues include the sale of yearbooks, fundraisers for field trips or other purposes, and sales of tickets for drama productions. The primary budget consideration for is determining the projected amount of revenue that various student activities will generate. Key Debt Service Fund Revenues ADOPTED ADOPTED Increase ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change DEBT SERVICE FUND Total Total Total FY16 to FY17 FY16 to FY17 REVENUES BY SOURCE Local Taxes $ 26,706, % $ 26,635, % $ 22,968, % $ (3,667,150) % Local Non-Tax 66, % 92, % 92, % % State, General Purpose - 0.0% - 0.0% - 0.0% - - State, Special Purpose - 0.0% - 0.0% - 0.0% - - Federal, General Purpose 712, % 769, % 769, % - - Federal, Special Purpose - 0.0% - 0.0% - 0.0% - - Revenues from Other Sources 7, % 123, % 566, % 442, % TOTAL REVENUES $ 27,493, % $ 27,620, % $ 24,396, % $ (3,224,177) % Nearly 100% of the revenue in the Debt Service Fund comes from the collection of property taxes. For $1.39 per $1,000 of assessed property value, taxpayers will fund principal and interest payments on the district s $138.6 million of outstanding bonds. 47

52 Kent School District Expenditures District expenditures are classified by fund and by category as required by the Accounting Manual for Public School Districts in the State of Washington. Authority for the manual is provided under Washington Administrative Code (WAC) In the General Fund, expenditures are further classified by program, activity and object. The General Fund program classifications are as follows: 00 Regular Instruction 20 Special Education Instruction 30 Career and Technical Education Instruction 40 Skills Center Instruction (No district program for this category) 50/60 Compensatory Education Instruction 70 Other Instructional Programs 80 Community Services 90 Support Services The General Fund activity classifications are as follows: 10 Administration 40 School Food Services 70 Other Services 20 Instruction 50 Pupil Transportation 80 Debt Service 30 Instructional Support 60 Maintenance/Operations 90 Public Activities The General Fund object classifications are as follows: 0 Debit Transfer 1 Credit Transfer 2 Certificated Salaries 3 Classified Salaries 4 Employee Benefits and Payroll Taxes 5 Supplies, Instructional Resources, Non-capitalized Items 7 Purchased Services 8 Travel 9 Capital Outlay 48

53 Other Fund Expenditure Classifications Capital Projects Fund In the Capital Projects Fund, expenditures are further classified by type and source/use codes. Capital Project type classifications are as follows: 10 Sites 40 Energy Audits & Capital Improvements 90 Debt Service 20 Buildings 50 Sale of Real Estate 30 Equipment 60 Bond/Levy Issuance Capital Project source/use classifications are as follows: 0 Amounts that are unrestricted and undesignated 1 Amounts derived from the sale of bonds & investment proceeds 2 Amounts derived from capital projects levies 3 Amounts received from state agencies 4 Amounts received from federal grants 5 Other sources/uses from miscellaneous sources 6 Amounts received from Impact Fees (Growth Management Act) 7 Amounts received from Mitigation Fees (State Environmental Protection Act) 9 Amounts to be distributed Transportation Vehicle Fund In the Transportation Vehicle Fund, expenditures are further classified by type codes. 30 Equipment 60 Bond/Levy Issuance 90 Debt Principal, Interest and Arbitrage Rebate Associated Student Body (ASB) Fund In the ASB Fund, expenditure classifications are the same as the revenue classifications. These activity classifications are as follows: 100(0) General Student Body 200(0) Athletics 300(0) Classes 400(0) Clubs 600(0) Private Monies Debt Service Fund In the Debt Service Fund, required expenditure classifications are as follows: 11 Matured principal expenditures 21 Bond interest expenditures 41 Bond transfer fees 61 Underwriter fees for bond issues 49

54 Where does the money go? Expenditure Budget - All Funds Capital Outlay 4.92% Debt Service 6.61% Travel 0.20% Extracurricular 1.08% Purchased Services 9.37% Supplies & Materials 4.86% Benefits & Payroll Taxes 18.71% Salaries 54.24% ADOPTED ADOPTED Increase ALL GOVERNMENTAL FUNDS ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change Total Total Total FY16 to FY17 FY16 to FY17 EXPENDITURES BY OBJECT/TYPE Salaries $ 186,027, % $ 200,454, % $ 214,157, % $ 13,703, % Benefits & Payroll T axes 64,411, % 69,433, % 73,855, % 4,422, % Supplies & Materials 17,272, % 19,732, % 19,189, % (542,970) -2.75% Purchased Services 37,150, % 38,183, % 37,004, % (1,179,022) -3.09% T ravel 564, % 943, % 802, % (141,375) % Extracurricular 4,894, % 4,676, % 4,268, % (407,251) -8.71% Debt Service 27,217, % 29,406, % 26,105, % (3,301,611) % Capital Outlay 17,845, % 23,091, % 19,427, % (3,664,456) % TOTAL EXPENDITURES $ 355,383, % $ 385,923, % $ 394,811, % $ 8,888, % 50

55 General Fund Expenditures General fund expenditures can be analyzed in one of three ways: Expenditures by Program Expenditures by Activity, or Expenditures by Object General Fund, Expenditures by Program The Program classification of expenditures reflects the total resources used to accomplish a specific set of objectives, such as basic education, career and technical education or district wide support activities. ADOPTED ADOPTED Increase ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change GENERAL FUND Total Total Total FY16 to FY17 FY16 to FY17 EXPENDITURES BY PROGRAM Regular Instruction $ 171,518, % $ 193,584, % $ 201,027, % $ 7,443, % Special Education Instruction 36,246, % 38,793, % 40,455, % 1,661, % Career & T ech Education Instruction 8,125, % 8,573, % 9,730, % 1,156, % Compensatory Education Instruction 19,323, % 23,172, % 24,924, % 1,751, % Other Instructional Programs 604, % 2,454, % 4,963, % 2,509, % Community Services 396, % 347, % 389, % 42, % Support Services 59,758, % 62,796, % 64,696, % 1,899, % TOTAL EXPENDITURES $ 295,973, % $ 329,722, % $ 346,186, % $ 16,463, % Using the program categorization of expenditures, over 58% of the general fund budget or $201,027,908 is budgeted for the basic education program. This program provides instruction for students in kindergarten through twelfth grade in reading, language arts, mathematics, social studies, science, music, art, health, physical education, industrial arts, and other subjects deemed appropriate by the school district. General Fund, Expenditures by Activity The Activity classification of expenditures reflects a specific service performed in order to accomplish a function, such as teaching, supervision, or transportation. ADOPTED ADOPTED Increase ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change GENERAL FUND Total Total Total FY16 to FY17 FY16 to FY17 EXPENDITURES BY ACTIVITY Teaching & Teaching Support $ 207,812, % $ 236,900, % $ 247,535, % $ 10,635, % School Administration 20,481, % 21,749, % 23,704, % 1,955, % Central Administration 16,021, % 16,241, % 18,864, % 2,623, % Nutrition Services 10,270, % 11,148, % 11,351, % 202, % Pupil Transportation 7,824, % 9,104, % 9,971, % 867, % Maintenance & Operations 22,589, % 23,262, % 22,583, % (679,707) -2.92% Other Services 10,972, % 11,315, % 12,175, % 860, % TOTAL EXPENDITURES by ACTIVITY $ 295,973, % $ 329,722, % $ 346,186, % $ 16,463, % 51

56 Using the activity categorization of expenditures, nearly 72% of the general fund budget or $247,535,720 is for teaching and teaching support activities. These activities include the direct expenditures for classroom teachers, teaching assistants, textbooks, classroom materials and equipment, computer software, hardware and other supplies used in the classroom. The purpose of these expenditures is to support the district mission of Successfully Preparing All Students for Their Futures. General Fund, Expenditures by Object The Object classification of expenditures reflects the specific item purchased or type of service provided, such as salaries, supplies, or equipment. ADOPTED ADOPTED Increase ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change GENERAL FUND Total Total Total FY16 to FY17 FY16 to FY17 EXPENDITURES BY OBJECT Certificated Salaries $ 131,932, % $ 146,913, % $ 159,628, % $ 12,715, % Classified Salaries 49,307, % 53,541, % 54,529, % 987, % Employee Benefits & Payroll T axes 65,090, % 69,433, % 73,855, % 4,422, % Supplies & Materials 15,807, % 19,732, % 19,189, % (542,970) -2.75% Purchased Services 32,612, % 38,183, % 37,005, % (1,178,172) -3.09% T ravel 691, % 943, % 802, % (141,375) % Capital Outlay 531, % 973, % 1,174, % 201, % TOTAL EXPENDITURES by OBJECT $ 295,973, % $ 329,722, % $ 346,186, % $ 16,463, % The District anticipates spending 83% of the total general fund budget or $288,013,331 on salaries and benefits. The next category with the highest planned expenditures is in the area of purchased services at 10.7% of the total general fund budget. This category includes district utility costs of $5.5 million, insurance costs of $1.8 million, and various other contracted services totaling $29.7 million. The General Fund budget, totaling $346,186,188, provides for a salary increase of at least 1.8 percent to all staff and the addition of 7 Time, Responsibility, and Incentive (TRI) days to the current 180-day teaching contract, bringing the total number of TRI days to

57 Kent School District Budget Planning Calendar BUDGET PLANNING CALENDAR Date Budget Development Tasks Primary Responsibility 2/29/16 Final date for acceptance of in-district school transfer requests Chief Accountability Officer March 2016 Human Resources prepares staffing allocations Human Resources 3/22/16 Review of Budget Development Guide with Superintendent and Chief Administrators Chief Business Officer 4/1/16 School staffing allocations provided to principals Human Resources 4/14/ Budget Development Guide distributed to Leadership Team Chief Business Officer 4/22/ Budget Development Training for Principals, District Office Staff & Office Managers Chief Business Officer, Fiscal Services 4/27/16 Board of Directors meeting Board of Directors 5/6/ School and Central Office MSOC budgets due to Fiscal Services Principals, Budget Managers 5/6/ ASB Budgets due to Fiscal Services Principals 5/6/ utility budgets reviewed with energy managers Fiscal Services 5/9/16 Chief Administrator's final decisions on budgetary items Superintendent 5/11/16 Board of Directors meeting Board of Directors 5/13/ Grant & Categorical Program budgets submitted to Program Managers for review & approval Grant/Program Staff 5/23/ Grant & Categorical Program budgets reviewed, approved & submitted to Human Resources and Fiscal Grant/Program Administrators Services 5/25/16 Board of Directors meeting Board of Directors 5/27/16 All remaining budget information for the General Fund, Capital Projects, Debt Service, T ransportation Budget Managers Vehicle and ASB Funds due to Fiscal Services 6/3/ purchase requisitions accepted by Fiscal Services & Purchasing Leadership T eam 6/8/16 Board of Directors meeting Board of Directors 6/22/16 Board of Directors meeting Board of Directors 6/24/16 Last day for Procurement Card purchases for school-based General Fund expenditures - 5:00 pm Leadership Team 6/24/16 Last day to submit Requisitions to Purchasing for school-based General Fund expenditures - 5:00 pm Leadership Team 6/24/16 Requisitions for all contracted services must be encumbered by this date Leadership Team 7/1/16 Finalize development of the budget; begin input of budget into state budget system Fiscal Services 8/5/16 First notice of the proposed budget hearing in official district newspaper Fiscal Services, Official District Newspaper 8/10/16 Board of Directors / Budget work session Superintendent, Chief Business Officer 8/10/16 All requisitions for operations, ASB, and summer programs approved & submitted to Purchasing - 5:00 pm District Administrators, Principals 8/12/16 Second notice of the proposed budget hearing in official district newspaper Fiscal Services, Official District Newspaper 8/24/16 Public Hearing on the proposed budget Board of Directors 8/24/16 Adoption of the budget Board of Directors 8/26/16 Adopted budget filed with Puget Sound Educational Service District (PSESD) Fiscal Services 9/1/ fiscal year begins Kent School District 53

58 Kent School District Budget Implementation, Administration & Management Budgets are required by state law for all funds, except fiduciary fund types. Per Board policy, each administrator who is assigned a budget, once adopted, is responsible for controlling and monitoring the expenditures of that budget. The execution of programs and/or activities as set for in the adopted budget are authorized subject to the following provisions: Expenditures may not legally exceed appropriations at the fund level. Authorization to transfer budgeted amounts between departments within any fund and reallocation of budget line items within any department in the General Fund rests with management. Revisions that alter the total expenditures of any fund must be approved by the Board of Directors; All original and supplemental unencumbered appropriations for all funds lapse at the end of the fiscal year; All funds will complete the fiscal year within the amount of their legally authorized appropriation; Funds held in reserve accounts for self-insurance and other such contingencies may not be expended unless approved for purposes designated by the board; Purchases are made according to the legal requirements of the state of Washington and adopted board policy; A complete listing of expenditures for supplies, materials and services is presented for board approval monthly; Financial reports are provided to the board each month; A budgetary goal of the board is to maintain a minimum unassigned General Fund fund balance of not less than 5% of the previous fiscal year s actual General Fund expenditures; Budgets are developed each year for all five of the district s funds which include the General Fund, the Capital Projects Fund, the Debt Service Fund, the Associated Student Body Fund and the Transportation Vehicle Fund. 54

59 ADOPTED BUDGET FINANCIAL SECTION SE 256TH STREET, KENT, WA KING COUNTY WA 55

60 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND CHANGES IN FUND BALANCE ALL GOVERNMENTAL FUNDS ACTUAL THROUGH ADOPTED BUDGET REVENUES BY SOURCE ADOPTED ACTUAL ACTUAL ACTUAL BUDGET Local Taxes $ 92,782,640 $ 93,683,482 $ 96,915,607 $ 102,079,398 Local Non-Tax 10,781,035 10,768,682 9,377,119 13,226,245 State, General Purpose 135,586, ,863, ,595, ,463,450 State, Special Purpose 30,972,704 35,184,543 38,297,097 49,137,999 Federal, General Purpose 757, , , ,050 Federal, Special Purpose 21,198,918 22,643,035 22,900,304 27,998,238 Revenues from Other Sources 216, , , ,000 TOTAL REVENUES $ 292,296,365 $ 312,058,729 $ 324,064,174 $ 371,214,380 EXPENDITURES BY OBJECT Certificated Salaries 112,276, ,247, ,932, ,913,025 Classified Salaries 42,894,704 46,160,221 49,307,618 53,541,467 Employee Benefits, Payroll Taxes 54,222,905 60,395,659 65,090,649 69,433,559 Supplies 13,935,928 17,781,812 15,807,371 19,732,905 Purchased Services 24,636,196 27,550,812 32,496,678 38,180,954 T ravel 422, , , ,927 Extracurricular 2,546,230 2,270,333 2,388,650 4,676,183 Debt Service: Principal 21,446,891 22,618,689 19,696,719 22,400,621 Interest and Other Charges 9,056,416 8,256,614 7,269,462 7,008,948 Capital Outlay: Sites and Site Improvements 4,297,005 4,251, , ,148 Buildings 8,609,700 4,566,109 2,299,493 8,488,342 Equipment 6,645,858 8,667,970 9,486,358 13,565,394 Energy Improvements 77,303 6,552 6,552 53,931 Rental and Lease Expense 10,402 4,708 6,142 - TOTAL EXPENDITURES $ 301,078,618 $ 325,305,496 $ 336,774,763 $ 385,923,404 Excess of Revenues Over (Under) Expenditures $ (8,782,253) $ (13,246,767) $ (12,710,589) $ (14,709,024) OTHER FINANCING SOURCES (USES) Bond Sale and Refunding Bond Sales 39,575, Other Financing Uses (22,460,425) Sale of Property & Equipment 61,365 30, ,960 4,500,000 T ransfers In 345,436 3,115,436 7, ,958 T ransfers Out (345,436) (3,115,436) (7,066) (123,958) TOTAL OTHER FINANCING SOURCES (USES) 17,176,292 30, ,960 4,500,000 NET CHANGE IN FUND BALANCE 8,394,039 (13,216,397) (12,321,629) (10,209,024) Fund Balance - September 1 53,380,442 61,774,481 48,558,084 45,971,671 Fund Balance - August 31 $ 61,774,481 $ 48,558,084 $ 36,236,455 $ 35,762,647 56

61 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND CHANGES IN FUND BALANCE ALL GOVERNMENTAL FUNDS ADOPTED BUDGET THROUGH PROJECTED BUDGET ADOPTED BUDGET % of PROJECTED PROJECTED PROJECTED Total REVENUES BY SOURCE Local Taxes $ 102,134, % $ 100,636,627 $ 97,035,845 $ 100,810,398 Local Non-Tax 12,895, % 17,326,767 11,055,004 17,699,434 State, General Purpose 182,824, % 198,729, ,051, ,076,048 State, Special Purpose 52,536, % 99,652,409 64,982, ,936,224 Federal, General Purpose 789, % 789, , ,050 Federal, Special Purpose 36,290, % 38,467,464 40,583,174 42,774,665 Revenues from Other Sources 224, % 250, , ,000 TOTAL REVENUES $ 387,694, % $ 455,852,184 $ 425,746,462 $ 492,335,820 EXPENDITURES BY OBJECT Certificated Salaries 159,628, % 169,206, ,666, ,550,063 Classified Salaries 54,529, % 56,988,288 59,267,820 61,638,533 Employee Benefits, Payroll Taxes 73,855, % 78,286,954 83,767,041 90,468,404 Supplies 19,189, % 19,765,633 20,951,571 22,208,665 Purchased Services 37,004, % 38,114,913 39,258,360 40,436,111 Travel 802, % 826, , ,081 Extracurricular 4,268, % 2,800,000 2,856,000 2,913,120 Debt Service: Principal 19,867, % 20,057,712 16,826,675 17,520,000 Interest and Other Charges 6,237, % 5,917,993 5,147,256 4,441,175 Capital Outlay: Sites and Site Improvements 1,297, % 10,145, ,365 10,041,450 Buildings 6,109, % 40,580,576 3,921,460 40,165,800 Equipment 11,768, % 8,650,000 8,900,000 8,900,000 Energy Improvements 251, % 175, , ,000 Rental and Lease Expense TOTAL EXPENDITURES $ 394,811, % $ 451,515,248 $ 420,652,968 $ 486,427,402 Excess of Revenues Over (Under) Expenditures $ (7,117,169) $ 4,336,936 $ 5,093,494 $ 5,908,418 OTHER FINANCING SOURCES (USES) Bond Sale and Refunding Bond Sales 5,777, Other Financing Uses Sale of Property & Equipment 65,000 60,000 60,000 60,000 Transfers In 566, , , ,446 Transfers Out (566,826) 0.1% (565,351) (568,558) (566,446) TOTAL OTHER FINANCING SOURCES (USES) 5,842,500 60,000 60,000 60,000 NET CHANGE IN FUND BALANCE (1,274,669) 4,396,936 5,153,494 5,968,418 Fund Balance - September 1 26,760,575 25,485,906 29,882,842 35,036,336 Fund Balance - August 31 $ 25,485,906 $ 29,882,842 $ 35,036,336 $ 41,004,754 Note - Refer to each individual fund detail for the assumptions used for future projected amounts. 57

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63 Kent School District 10 - General Fund As the District s major operating fund, the General Fund accounts for ordinary operating expenditures financed by state funding, local property taxes, federal grants, service charges and other sources. It accounts for all financial resources of the district, except those required to be accounted for in another fund. In keeping with the principle of maintaining as few funds as possible, the operations of nutrition services, pupil transportation, maintenance and operations, information services, and printing are all included in the general fund. Over 67% of General Fund revenue is provided by the state of Washington. Of that amount, over 73% funds basic education and career and technical education for the district s 27,000 students. Approximately 21% of General Fund revenue is provided by local district property taxes. For $3.59 per thousand of assessed real property value, taxpayers fund over 315 additional staff members to lower class size and other needs and activities not adequately covered by state funding such as district athletic and activity programs, teacher training and curriculum adoptions. Federal grants account for 10.4% of General Fund revenues. Programs include the USDA free and reduced breakfast and lunch program, Title I, IDEA additional special education services, Bilingual education, and Indian education for a total projected amount of just under $36.3 million. Revenue projections are based on projected enrollment increases used in the district s six-year capital facility plan. These projections also include projected increases in state revenue allocation rates based on current legislation for future allocations through the school year. 59

64 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY PROGRAM AND CHANGES IN FUND BALANCE GENERAL FUND ACTUAL THROUGH ADOPTED BUDGET REVENUES BY SOURCE ADOPTED ACTUAL ACTUAL ACTUAL BUDGET Local Taxes $ 59,011,066 $ 60,480,660 $ 64,171,037 $ 68,484,648 Local Non-Tax 6,782,783 6,068,029 5,878,949 6,969,013 State, General Purpose 135,586, ,863, ,595, ,463,450 State, Special Purpose 29,611,700 34,441,979 37,501,567 48,400,371 Federal, General Purpose 21,756 20,520 19,660 20,000 Federal, Special Purpose 21,198,918 22,643,035 22,900,304 27,998,238 Revenues from Other Sources 216, , , ,000 TOTAL REVENUES $ 252,429,938 $ 272,699,012 $ 286,312,994 $ 329,855,720 EXPENDITURES BY PROGRAM 00 - Regular Instruction 141,109, ,614, ,387, ,555, Special Education Instruction 33,500,313 34,050,495 36,246,437 38,793, Career & T ech Education Instruction 6,922,724 7,980,496 7,978,473 8,573,397 50/60 - Compensatory Education Instruction 15,828,079 18,988,977 19,323,326 23,172, Other Instructional Programs 760, , ,322 2,454, Community Services 380, , , , Support Services 32,571,888 37,548,461 41,387,047 41,674,734 Nutrition Services 10,006,912 9,887,832 10,132,534 10,998,955 Pupil Transportation Services 7,308,464 7,430,923 7,892,519 9,175,853 Debt Service 105, , ,479 2,838 Capital Outlay - Equipment 783,318 1,113, , ,652 TOTAL EXPENDITURES $ 249,277,722 $ 275,883,882 $ 295,973,225 $ 329,722,327 Excess of Revenues Over (Under) Expenditures $ 3,152,216 $ (3,184,871) $ (9,660,232) $ 133,393 OTHER FINANCING SOURCES (USES) Other Financing Uses Sale of Property & Equipment 61,365 30,370 28,619 - T ransfer In / (Out) (345,436) (3,115,436) (7,066) - TOTAL OTHER FINANCING SOURCES (USES) (284,071) (3,085,066) 21,553 - NET CHANGE IN FUND BALANCE 2,868,145 (6,269,937) (9,638,679) 133,393 Fund Balance - September 1 27,137,663 30,005,808 23,735,871 19,426,008 Fund Balance - August 31 $ 30,005,808 $ 23,735,871 $ 14,097,192 $ 19,559,401 60

65 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY PROGRAM AND CHANGES IN FUND BALANCE GENERAL FUND ADOPTED BUDGET THROUGH PROJECTED BUDGET REVENUES BY SOURCE ADOPTED BUDGET % of PROJECTED PROJECTED PROJECTED Total Local Taxes $ 71,648, % $ 69,083,617 $ 68,482,590 $ 71,475,279 Local Non-Tax 6,600, % 6,956,400 7,269,438 7,632,910 State, General Purpose 182,824, % 198,729, ,051, ,076,048 State, Special Purpose 51,670, % 55,804,631 60,269,002 65,090,522 Federal, General Purpose 20, % 20,000 20,000 20,000 Federal, Special Purpose 36,290, % 38,467,464 40,583,174 42,774,665 Revenues from Other Sources 224, % 250, , ,000 TOTAL REVENUES $ 349,279, % $ 369,311,981 $ 387,925,324 $ 408,319,425 EXPENDITURES BY PROGRAM 00 - Regular Instruction 200,991, % 211,033, ,533, ,150, Special Education Instruction 40,455, % 42,477,990 44,601,890 46,921, Career & T ech Education Instruction 9,730, % 10,216,710 10,727,546 11,263,923 50/60 - Compensatory Education Instruction 24,924, % 27,167,171 29,612,216 32,277, Other Instructional Programs 4,963, % 5,112,036 5,265,397 5,423, Community Services 389, % 389, , , Support Services 42,202, % 44,481,714 46,438,910 48,528,661 Nutrition Services 11,201, % 11,649,693 12,115,681 12,600,308 Pupil Transportation Services 10,152, % 10,660,166 11,086,573 11,640,901 Debt Service % 108, , ,000 Capital Outlay - Equipment 1,174, % 1,000,000 1,000,000 1,000,000 TOTAL EXPENDITURES $ 346,186, % $ 364,296,823 $ 382,879,212 $ 403,303,857 Excess of Revenues Over (Under) Expenditures $ 3,092,932 $ 5,015,157 $ 5,046,112 $ 5,015,568 OTHER FINANCING SOURCES (USES) Other Financing Uses Sale of Property & Equipment 35,000 35,000 35,000 35,000 T ransfer In / (Out) TOTAL OTHER FINANCING SOURCES (USES) 35,000 35,000 35,000 35,000 NET CHANGE IN FUND BALANCE 3,127,932 5,050,157 5,081,112 5,050,568 Fund Balance - September 1 5,514,152 8,642,084 13,692,241 18,773,353 Fund Balance - August 31 $ 8,642,084 $ 13,692,241 $ 18,773,353 $ 23,823,921 Note - Assumptions used for projected amounts in fiscal years 2018, 2019 and 2020 are: Reasonable annual increases (3%-9%) have been applied to Expenditures by Program based upon weighted average historical expenditure amounts. 61

66 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND CHANGES IN FUND BALANCE GENERAL FUND ACTUAL THROUGH ADOPTED BUDGET REVENUES BY SOURCE ADOPTED ACTUAL ACTUAL ACTUAL BUDGET Local Taxes $ 59,011,066 $ 60,480,660 $ 64,171,037 $ 68,484,648 Local Non-Tax 6,782,783 6,068,029 5,878,949 6,969,013 State, General Purpose 135,586, ,863, ,595, ,463,450 State, Special Purpose 29,611,700 34,441,979 37,501,567 48,400,371 Federal, General Purpose 21,756 20,520 19,660 20,000 Federal, Special Purpose 21,198,918 22,643,035 22,900,304 27,998,238 Revenues from Other Sources 216, , , ,000 TOTAL REVENUES $ 252,429,938 $ 272,699,012 $ 286,312,994 $ 329,855,720 EXPENDITURES BY OBJECT Certificated Salaries 112,276, ,247, ,932, ,913,025 Classified Salaries 42,894,704 46,160,221 49,307,618 53,541,467 Employee Benefits, Payroll Taxes 54,222,905 60,395,659 65,090,649 69,433,559 Supplies 13,935,928 17,781,812 15,807,371 19,732,905 Purchased Services 24,636,196 27,550,812 32,496,678 38,180,954 T ravel 422, , , ,927 Debt Service: Principal 86,254 90,779 98,923 1,504 Interest and Other Charges 19,334 16,412 16,556 1,334 Capital Outlay: Equipment 783,318 1,113, , ,652 TOTAL EXPENDITURES $ 249,277,722 $ 275,883,882 $ 295,973,225 $ 329,722,327 Excess of Revenues Over (Under) Expenditures $ 3,152,216 $ (3,184,871) $ (9,660,232) $ 133,393 OTHER FINANCING SOURCES (USES) Other Financing Uses Sale of Property & Equipment 61,365 30,370 28,619 - T ransfer In / (Out) (345,436) (3,115,436) (7,066) - TOTAL OTHER FINANCING SOURCES (USES) (284,071) (3,085,066) 21,552 - NET CHANGE IN FUND BALANCE 2,868,145 (6,269,937) (9,638,679) 133,393 Fund Balance - September 1 27,137,663 30,005,808 23,735,871 19,426,008 Fund Balance - August 31 $ 30,005,808 $ 23,735,871 $ 14,097,192 $ 19,559,401 62

67 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND CHANGES IN FUND BALANCE GENERAL FUND ADOPTED BUDGET THROUGH PROJECTED BUDGET REVENUES BY SOURCE ADOPTED BUDGET % of PROJECTED PROJECTED PROJECTED Total Local Taxes $ 71,648, % $ 69,083,617 $ 68,482,590 $ 71,475,279 Local Non-Tax 6,600, % 6,956,400 7,269,438 7,632,910 State, General Purpose 182,824, % 198,729, ,051, ,076,048 State, Special Purpose 51,670, % 55,804,631 60,269,002 65,090,522 Federal, General Purpose 20, % 20,000 20,000 20,000 Federal, Special Purpose 36,290, % 38,467,464 40,583,174 42,774,665 Revenues from Other Sources 224, % 250, , ,000 TOTAL REVENUES $ 349,279, % $ 369,311,980 $ 387,925,324 $ 408,319,425 EXPENDITURES BY OBJECT Certificated Salaries 159,628, % 169,206, ,666, ,550,063 Classified Salaries 54,529, % 56,988,288 59,267,820 61,638,533 Employee Benefits, Payroll Taxes 73,855, % 78,286,954 83,767,041 90,468,404 Supplies 19,189, % 19,765,633 20,951,571 22,208,665 Purchased Services 37,004, % 38,114,913 39,258,360 40,436,111 T ravel 802, % 826, , ,081 Debt Service: Principal - 0.0% 90,000 90,000 90,000 Interest and Other Charges % 18,000 18,000 18,000 Capital Outlay: Equipment 1,174, % 1,000,000 1,000,000 1,000,000 TOTAL EXPENDITURES $ 346,186, % $ 364,296,823 $ 382,879,212 $ 403,303,857 Excess of Revenues Over (Under) Expenditures $ 3,092,932 $ 5,015,157 $ 5,046,112 $ 5,015,568 OTHER FINANCING SOURCES (USES) Other Financing Uses Sale of Property & Equipment 35,000 35,000 35,000 35,000 T ransfer In / (Out) TOTAL OTHER FINANCING SOURCES (USES) 35,000 35,000 35,000 35,000 NET CHANGE IN FUND BALANCE 3,127,932 5,050,157 5,081,112 5,050,568 Fund Balance - September 1 5,514,152 8,642,084 13,692,241 18,773,354 Fund Balance - August 31 $ 8,642,084 $ 13,692,241 $ 18,773,354 $ 23,823,921 Note - Assumptions used for projected amounts in fiscal years 2018, 2019 and 2020 are: -3% to 4% annual increase in local tax collections, 4-5% annual increase in local non-tax revenues, 4-8% annual increase in State/General Purpose revenue, 8% annual increase in State/Special purpose revenue, 5-6% annual increase in Federal/Special Purpose revenue. 5-6% annual increase in Certificated Salaries, 4% annual increase in Classified Salaries, 6-8% annual increase in Benefits, 3-6% annual increase in Supplies, 3% annual increase in Services 63

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69 Kent School District 20 - Capital Projects Fund The Capital Projects Fund is used to account for the financial resources to construct or acquire major capital facilities. Projects are financed through bond issues, growth management impact fees paid by developers, grants and special levies. In accordance with GASB 54, the fund balance is classified as restricted as state law requires the funds to be used for capital projects. The district uses a six-year capital facilities planning process to determine the district s current and future capital facility needs. The Capital Facilities Plan (CFP), last updated in June of 2016, establishes a standard of service in order to ascertain current and future capacity. While the State Superintendent of Public Instruction establishes square footage guidelines for capacity, these guidelines do not account for local program needs. The Growth Management Act, King County and City codes and ordinances authorize the District to make adjustments to the standard of service based on specific needs for students of the District. Within the current six-year plan, the district is projecting an increase in October student enrollment of 1,976 from 2016 to The following projects addressing the District s future capacity needs are currently in the planning phase: A replacement school for Covington Elementary (2018 or beyond). The project is dependent upon satisfactory financial resources necessary for project funding. An additional elementary school located in the Kent valley (2020 or beyond). This project is dependent upon site availability and satisfactory financial resources necessary for project funding. Addition of approximately 20 permanent elementary classrooms, locations to be determined by need. The project is dependent upon satisfactory resources necessary for project funding. Lease or purchase of additional portable classrooms may be provided by impact fees as needed Capital Facilities Plan Summary Funding Project Source No Secondary School projects scheduled at this time A $ - $ - $ - $ - $ - $ - Covington Elementary Replacement B,C $ - $ - $ 46,077,470 $ - $ - $ - New Elementary School Kent Valley B,C $ - $ - $ - $ - $ 46,000,000 $ - 20 Additional Permanent Classrooms B,C $ - $ - $ 4,207,250 $ 4,207,250 $ 4,207,250 $ 4,207,250 Additional Portables Lease/Purchase C $ 2,800,000 $ 2,520,000 $ 441,000 $ 694,575 $ - $ - Total $ 2,800,000 $ 2,520,000 $ 50,725,720 $ 4,901,825 $ 50,207,250 $ 4,207,250 Funding Sources: A - Secured State or Local B - Unsecured State or Local C - Impact Fees Notes: Data based on actual or estimated construction costs from Facilities Department. The District anticipates receiving some State Construction Assistance Funding for some projects. Cost of portables based on current cost and adjusted for inflation for future years. 65

70 The complete Capital Facilities Plan may be viewed on the district website: Capital Facilities Plan The budget includes $17,002,609 in capital expenditures. This total allocates $5.01 million towards building improvements and additional portables, $6.0 million for technology additions and improvements, $2.33 million for security enhancements, $1.3 million for miscellaneous site improvements, $2.11 million for miscellaneous equipment purchases, and $251 thousand for energy improvements. Capital improvements within the Kent School District are determined and prioritized under the six-year Capital Facilities Plan, as referred to previously. The plan is based on voter approval of future bond issues, collection of impact fees under the State Growth Management Act, and voluntary mitigation fees paid pursuant to the State Environmental Policy Act. As a critical component of capital facilities planning, county and city planners and decision-makers are encouraged to consider safe walking conditions for all students when reviewing applications and design plans for new roads and developments. This should include sidewalks for pedestrian safety to and from school and bus stops as well as bus pull-outs and turn-arounds. Voter approved bond issues have included funding for the purchase of sites for potential projects and future schools, and the sites acquired to date are included in the Capital Facilities Plan. Some funding is secured for the purchase of additional sites, but additional funding from impact fees may also be required as needed. Not all undeveloped properties meet current school construction requirements; therefore, some district property may be traded or sold to meet future facility needs. The Board of Directors started the process of selling surplus property in the spring of In February 2006, voters approved a $106 million bond issue which included funds for the replacement of Panther Lake Elementary School with increased capacity, construction of a new elementary school, and classroom additions to high schools. The new Panther Lake Elementary opened in the Fall of A summary of projects which fall under the 2006 Bond Program is presented in the table on page 72, followed by a summary of the district s proposed projects. 66

71 On the November 2016 election ballot, the Kent School District is proposing a bond measure to reduce overcrowding, improve school infrastructure, improve safety, and increase energy efficiency. This $252 million bond authorization will fund construction of two new elementary schools and twenty additional classrooms to accommodate projected student growth and meet the state s class-size reduction levels in grades K-3. This bonding capacity also funds numerous other projects including: Nine new multipurpose rooms where needed Improvements to outdoor athletic facilities at 10 schools New fire alarm systems at 8 schools New door locks and hardware at 5 schools New ADA access ramps at 7 schools Upgrades to heating and ventilation systems at 11 schools Upgrades to energy management systems at 9 schools Roof replacements at 10 schools If the bond is approved, Washington State will provide an additional $7.2 million in matching funds towards district improvements. This bond will replace expiring bonds without raising overall school tax rates. The new bond provides necessary resources for new construction and maintenance projects to sustain current and future infrastructure. Providing safe and secure schools with adequate classroom space is an important step in meeting the district mission of successfully preparing all students for their futures. More information on the proposed bond is available on the district website: 2017 Bond Proposal 67

72 2006 Bond Program PROJECT by TYPE Cost Estimate ($M) Major Projects Safety and Security Projects $15.9 Panther Lake Elementary Replacement 15.9 Small High School 1.6 Mill Creek Middle School, Phase II 4.7 Data Center Expansion 1.7 Remodels, Renovations and Additions Gym & Classroom Addition - Kentlake HS $4.6 Renovate Gym Facility, HVAC & Electrical - Kent Meridian HS 3.3 Classroom Upgrade Project - Kent Meridian HS 2.4 Multipurpose Bldg. Addition - East Hill Elementary 2.2 Science Wing Remodel - Kentridge HS 1.8 Auxiliary Gym - Kent Meridian HS 2.4 Renovate Locker Rooms - Kent Meridian HS 1.9 Admin. & Student Svcs Remodel - Kentridge HS 2.2 Transportation Shop Expansion 1.7 Other Projects throughout District 2.2 HVAC Projects Replacement of Multi-Zone Hot Deck Units - Kentridge HS $3.6 Replace Heating & Ventilation - Meridian MS 1.8 Replace Heating & Mechanical System - Park Orchard Elementary 1.0 Replace Classroom univents & Gymnasium HVAC - Scenic Hill Elementary 1.1 Other Projects throughout District 4.2 Floor Covering Projects Replace Floor Covering (Main Bldg, Science Wing, Hallways) - Kentridge HS $1.7 Replace Floor Covering (Main Bldg Classrooms & Offices) - Meridian MS 1.1 Replace Carpet in Main Bldg - Scenic Hill Elementary 0.3 Replace Main Gym Hardwood Floor - Kent Meridian HS 0.7 Other Projects throughout District 1.1 Other Projects throughout District: Exterior/Interior Painting Projects $1.6 Roofing Projects 7.0 Playground Matting Projects 1.9 Parking Lot Improvements 1.2 Electrical/Alarm Projects 0.7 Doors, Locks, Other Hardware 0.4 Technology Related Projects Security Systems 0.7 Other Projects 0.1 Miscellaneous Exterior Projects 0.2 Plumbing Projects 0.2 Other Costs Administration $4.0 Bond Costs 1.1 Contingency 5.6 TOTAL $

73 Capital Projects Fund Project List PROJECTS, sorted by cost Cost Estimate Tech Levy Projects $ 6,000,000 Contingency 3,500,000 Portables 1,875,000 Video Surveillance Cameras 1,370,358 Access Controls 1,147,269 Covington Elementary Replacement 1,065,142 Intruder Locks, High Schools 610,318 Administration 400,000 Fairwood Elementary Parking Lot Restoration 303,063 Intruder Locks, Middle Schools 268,140 Administration Building, Gate & Fence 118,063 Intruder Locks, Elementary Schools 84,771 Neely-O'Brien Elementary Parking Lot 75,174 Plumbing Projects 65,230 Property Management 38,770 Horizon Elementary Parking Lot 24,075 Water Backflow Projects 18,976 Kentlake High School Readerboard 18,800 Kentridge High School Sump Pump 7,116 Park Orchard Elementary HVAC 6,552 Kentridge High School Student Parking Lot 4,606 Sunrise Elementary Lighting Project 1,186 TOTAL $ 17,002,609 69

74 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND FUNCTION AND CHANGES IN FUND BALANCE CAPITAL PROJECTS FUND ACTUAL THROUGH ADOPTED BUDGET REVENUES BY SOURCE ADOPTED ACTUAL ACTUAL ACTUAL BUDGET Local Taxes $ 4,963,607 $ 4,994,988 $ 6,037,991 $ 6,959,400 Local Non-Tax, Impact Fees, Interest 1,091,762 2,196,566 1,038,014 1,620,800 State, Matching Funds, Grants 585,615 49,773 57,902 - TOTAL REVENUES $ 6,640,984 $ 7,241,327 $ 7,133,906 $ 8,580,200 EXPENDITURES BY OBJECT Capital Outlay - Sites and Site Improvements 4,297,005 4,251, , ,148 Buildings 8,609,700 4,566,109 2,299,493 8,488,342 Equipment 5,862,522 6,950,408 8,131,284 6,841,742 Energy Improvements 77,303 6,552 6,552 53,931 Rental and Lease Expense 10,402 4,708 6,142 - Debt Service - Principal Retirement Interest and Other Charges 2,000 2, Bond T ransfer and Other Fees 124, TOTAL EXPENDITURES $ 18,983,682 $ 15,781,855 $ 10,738,577 $ 16,368,163 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales 16,572, Sale of Property and Equipment ,023 4,500,000 Other Financing Uses T ransfer In / (Out) 330,000 3,100, Total Other Financing Sources (Uses) $ 16,902,578 $ 3,100,000 $ 330,023 $ 4,500,000 Excess of Revenues/Other Financing Sources Over (Under) Expenditures and Other Financing Uses $ 4,559,880 $ (5,440,528) $ (3,274,648) $ (3,287,963) FUND BALANCE - September 1 10,518,469 15,078,349 9,637,821 6,646,168 FUND BALANCE - August 31 $ 15,078,349 $ 9,637,821 $ 6,363,173 $ 3,358,205 70

75 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND FUNCTION AND CHANGES IN FUND BALANCE CAPITAL PROJECTS FUND ADOPTED BUDGET THROUGH PROJECTED BUDGET REVENUES BY SOURCE ADOPTED BUDGET % of PROJECTED PROJECTED PROJECTED Total Local Taxes $ 7,517, % $ 7,780,923 $ 8,053,255 $ 8,335,119 Local Non-Tax, Impact Fees, Interest 1,995, % 7,773,345 1,115,300 7,320,725 State, Matching Funds, Grants - 0.0% 42,952,375 3,786,525 42,886,525 TOTAL REVENUES $ 9,513, % $ 58,506,643 $ 12,955,080 $ 58,542,369 EXPENDITURES BY OBJECT Capital Outlay - Sites and Site Improvements 1,297, % 10,145, ,365 10,041,450 Buildings 6,109, % 40,580,576 3,921,460 40,165,800 Equipment 9,343, % 7,200,000 7,500,000 7,500,000 Energy Improvements 251, % 175, , ,000 Rental and Lease Expense - 0.0% Debt Service - Principal Retirement - 0.0% Interest and Other Charges - 0.0% Bond T ransfer and Other Fees - 0.0% TOTAL EXPENDITURES $ 17,002, % $ 58,100,720 $ 12,651,825 $ 57,957,250 OTHER FINANCING SOURCES (USES) Bond Sales 5,777, Sale of Property and Equipment - 0.0% Other Financing Uses Interfund T ransfers Total Other Financing Sources (Uses) $ 5,777, % $ - $ - $ - Excess of Revenues/Other Financing Sources Over (Under) Expenditures and Other Financing Uses $ (1,711,509) $ 405,923 $ 303,255 $ 585,119 FUND BALANCE - September 1 6,043,900 4,332,391 4,738,314 5,041,569 FUND BALANCE - August 31 $ 4,332,391 $ 4,738,314 $ 5,041,569 $ 5,626,689 Note - Assumptions used for projected amounts in fiscal years 2018, 2019 and 2020 are: 3.5% annual increase in local tax collections, other assumptions are aligned with the District's current Capital Facilities Plan (CFP). 71

76 Kent School District 30 Debt Service Fund The Debt Service Fund is used to account for the accumulation of resources for the payment of general longterm debt principal, interest and related expenditures. All of the district s issues are serial bonds used to fund capital facilities. In accordance with GASB 54, the fund balance of this fund is restricted by law for the payment of debt service expenditures. Nearly 100% of the revenue in the Debt Service Fund comes from property taxes. The following table reflects the District s outstanding general obligation debt of $138,689,387 as of September 1, 2016: Principal Balance Principal Principal Ending Amount Due Within Outstanding Bonds Payable 9/1/2015 Additions Reductions 8/31/2016 One Fiscal Year 2001B UTGO Bonds $ 2,430,000 $ - $ 2,430,000 $ - $ Refunding Bonds 29,105,000-8,885,000 20,220,000 9,200, UTGO Bonds 23,670,000-20,080,000 3,590,000 3,590, UTGO Bonds 15,000,000-12,885,000 2,115,000 1,035, UTGO Bonds 17,365,000-13,795,000 3,570,000 1,135, Refunding Bonds 10,965,000-1,255,000 9,710,000 1,280, QSCB 15,000, ,000, Refunding Bonds 13,130,000-1,505,000 11,625,000 1,540, A Refunding Bonds 17,105,000-1,390,000 15,715,000 1,435, UTGO Bonds 14,360, ,000 13,725, Refunding Bonds - 37,995,000-37,995,000 - Subtotal - UTGO Bonds 158,130,000 37,995,000 62,860, ,265,000 19,215, LGO Bonds 623, , , , LGO Bonds 5,000, ,000, ,000 Subtotal - LGO Bonds 5,623, ,118 5,424, ,712 TOTAL BONDS $ 163,753,505 $ 37,995,000 $ 63,059,118 $ 138,689,387 $ 19,867,712 Key expenditures in the Debt Service fund are principal payments of $19.8 million and interest payments of $5.5 million against the district s outstanding general obligation bonds. 72

77 The following table reflects principal and interest payments over the next sixteen years required to retire the District s current outstanding general obligation debt: Fiscal Total G/O Bonds Requirements Principal Year Principal Interest Total Outstanding Cumulative ,867,712 5,561,556 25,429, ,885, % ,949,118 6,489,615 28,438, ,804, % ,967,712 5,531,993 25,499, ,836, % ,736,675 4,761,256 21,497, ,100, % ,430,000 4,055,175 21,485,175 87,670, % ,365,000 3,461,237 15,826,237 75,305, % ,170,000 2,999,270 15,169,270 63,135, % ,365,000 2,590,965 11,955,965 53,770, % ,660,000 2,223,475 11,883,475 44,110, % ,530,000 1,894,287 8,424,287 37,580, % ,065,000 1,620,325 7,685,325 31,515, % ,440,000 1,261,592 10,701,592 22,075, % ,960, ,087 13,668,087 9,115, % ,665, ,850 2,984,850 6,450, % ,190, ,200 1,424,200 5,260, % ,240, ,600 1,425,600 4,020, % ,285, ,100 1,420,100 2,735, % ,340,000 82,600 1,422,600 1,395, % ,395,000 27,900 1,422, % Total $ 183,621,217 $ 38,582,527 $ 202,336,032 73

78 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND FUNCTION AND CHANGES IN FUND BALANCE DEBT SERVICE FUND ACTUAL THROUGH ADOPTED BUDGET REVENUES BY SOURCE ADOPTED ACTUAL ACTUAL ACTUAL BUDGET Local Taxes $ 28,807,967 $ 28,207,835 $ 26,706,580 $ 26,635,350 Local Non-Tax 131,371 67,041 66,958 92,519 Federal, General Purpose 735, , , ,050 TOTAL REVENUES $ 29,674,934 $ 28,988,554 $ 27,486,447 $ 27,496,919 EXPENDITURES BY OBJECT AND FUNCTION Principal Retirement 21,360,636 22,527,910 19,597,796 22,399,117 Interest on Bonds 8,189,146 8,236,918 7,251,588 6,639,614 Bond T ransfer and Other Fees 721, ,000 TOTAL EXPENDITURES $ 30,270,966 $ 30,765,726 $ 26,850,317 $ 29,406,731 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales 23,002, Other Financing Uses (22,460,425) T ransfer In / (Out) 15,436 15,436 7, ,958 Total Other Financing Sources (Uses) $ 557,786 $ 15,436 $ 7,066 $ 123,958 Excess of Revenues/Other Financing Sources Over (Under) Expenditures and Other Financing Uses $ (38,246) $ (1,761,736) $ 643,196 $ (1,785,854) FUND BALANCE - September 1 14,250,974 14,212,728 12,450,992 12,616,789 FUND BALANCE - August 31 $ 14,212,728 $ 12,450,992 $ 13,094,188 $ 10,830,935 74

79 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND FUNCTION AND CHANGES IN FUND BALANCE DEBT SERVICE FUND ADOPTED BUDGET THROUGH PROJECTED BUDGET REVENUES BY SOURCE ADOPTED BUDGET % of PROJECTED PROJECTED PROJECTED Total Local Taxes $ 22,968, % $ 23,772,087 $ 20,500,000 $ 21,000,000 Local Non-Tax 92, % 90,772 88,956 87,177 Federal, General Purpose 769, % 769, , ,050 TOTAL REVENUES $ 23,829, % $ 24,631,909 $ 21,358,006 $ 21,856,227 EXPENDITURES BY OBJECT AND FUNCTION Principal Retirement 19,867, % 19,967,712 16,736,675 17,430,000 Interest on Bonds 5,561, % 5,531,993 4,761,256 4,055,175 Bond T ransfer and Other Fees 675, % 368, , ,000 TOTAL EXPENDITURES $ 26,104, % $ 25,867,705 $ 21,865,931 $ 21,853,175 OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales Other Financing Uses Interfund Transfers 566, , , ,446 Total Other Financing Sources (Uses) $ 566,826 $ 565,351 $ 568,558 $ 566,446 Excess of Revenues/Other Financing Sources Over (Under) Expenditures and Other Financing Uses $ (1,707,570) $ (670,445) $ 60,633 $ 569,498 FUND BALANCE - September 1 12,616,789 10,909,219 10,238,774 10,299,407 FUND BALANCE - August 31 $ 10,909,219 $ 10,238,774 $ 10,299,407 $ 10,868,905 Note - Assumptions used for projected amounts in fiscal years 2018, 2019 and 2020 are: Assumptions are based on actual debt service requirements in future years. 75

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81 Kent School District 40 Associated Student Body (ASB) Fund This fund is used to account for the extracurricular fees and resources collected in fundraising events for students. Disbursements require the joint approval of the appropriate student body organization and the district s board of directors. The fund balance, in accordance with GASB 54, is restricted by state law to student activities. Significant revenue categories for the Associated Student Body (ASB) Fund are $1.31 million for general student body activity and $1.87 million for club activity. A major generator of general ASB fund revenues are sales in the student stores as well as sales of ASB cards for admissions to games, dances, and other events. Examples of club revenues include sales of yearbooks, fundraising for band and choir field trips, ticket sales for drama productions, and fundraising for DECA competition travel. The primary budget consideration for is the projected amount of revenue that various activities may generate. Students are expected to break even with their activity and athletic events. Significant expenditure categories for the Associated Student Body (ASB) Fund are $1.12 million for athletic teams and $1.9 million for club activity. Major club expenditures include yearbook production, band and choir field trips, drama productions, and DECA competition travel. Historically, schools have met the challenge of operating within their budget. A system of strong internal controls and leadership enable the district s ASB s to effectively and efficiently use their resources for maximum student benefit and enjoyment. 77

82 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND FUNCTION AND CHANGES IN FUND BALANCE ASSOCIATED STUDENT BODY FUND ACTUAL THROUGH ADOPTED BUDGET REVENUES BY SOURCE Local Non-Tax: ADOPTED ACTUAL ACTUAL ACTUAL BUDGET General $ 1,035,957 $ 922,556 $ 837,610 $ 1,329,302 Athletics 540, , , ,100 Classes 140,565 99, , ,470 Clubs 1,012, , ,354 2,174,941 Other 39,364 45,801 33, ,100 TOTAL REVENUES $ 2,769,117 $ 2,433,067 $ 2,386,201 $ 4,539,913 EXPENDITURES BY OBJECT AND FUNCTION Extracurricular Object: General 644, , , ,601 Athletics 758, , ,068 1,080,454 Classes 100,835 86,688 89, ,280 Clubs 991, ,602 1,021,945 2,271,828 Other 50,600 42,546 29, ,020 TOTAL EXPENDITURES $ 2,546,230 $ 2,270,333 $ 2,388,650 $ 4,676,183 Excess of Revenues Over (Under) Expenditures $ 222,887 $ 162,734 $ (2,449) $ (136,270) FUND BALANCE - September 1 1,255,228 1,478,115 1,640,849 1,488,356 FUND BALANCE - August 31 $ 1,478,115 $ 1,640,849 $ 1,638,400 $ 1,352,086 78

83 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND FUNCTION AND CHANGES IN FUND BALANCE ASSOCIATED STUDENT BODY FUND ADOPTED BUDGET THROUGH PROJECTED BUDGET REVENUES BY SOURCE Local Non-Tax: ADOPTED BUDGET % of PROJECTED PROJECTED PROJECTED Total General $ 1,311, % $ 882,000 $ 908,460 $ 935,714 Athletics 665, % 450, , ,405 Classes 195, % 120, , ,308 Clubs 1,870, % 990,000 1,019,700 1,050,291 Other 159, % 60,000 61,800 63,654 TOTAL REVENUES $ 4,202, % $ 2,502,000 $ 2,577,060 $ 2,654,372 EXPENDITURES BY OBJECT AND FUNCTION Extracurricular Object: General 899, % 750, , ,300 Athletics 1,123, % 800, , ,320 Classes 183, % 200, , ,080 Clubs 1,903, % 990,000 1,009,800 1,029,996 Other 160, % 60,000 61,200 62,424 TOTAL EXPENDITURES $ 4,268, % $ 2,800,000 $ 2,856,000 $ 2,913,120 Excess of Revenues Over (Under) Expenditures $ (66,069) $ (298,000) $ (278,940) $ (258,748) FUND BALANCE - September 1 1,525,000 1,458,931 1,160, ,991 FUND BALANCE - August 31 $ 1,458,931 $ 1,160,931 $ 881,991 $ 623,243 Note - Assumptions used for projected amounts in fiscal years 2018, 2019 and 2020 are: The district will intentionally reduce both revenue and expenditure budgets in fiscal year 2018 in an effort to draw down fund balance. 3% annual increase in revenues, 2% annual increase in expenditures in fiscal years 2019 and

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85 Kent School District 90 Transportation Vehicle Fund The Transportation Vehicle Fund is used to account for the purchase, major repair, rebuilding and debt service expenditures related to pupil transportation. In accordance with GASB 54, the fund balance is classified as restricted since state law requires that the funds may only be used for district school bus purchase or repair. More than 99% of the $869,373 in projected revenue in this fund comes from the State of Washington for the purchase of school buses. The allocation is generated based on a depreciation schedule of the district s bus fleet. The only expenditure planned in the Transportation Vehicle Fund for will be for school buses. $1.25 million is budgeted for the replacement of aging equipment; the district anticipates purchasing 7-10 new buses, depending on size and need. The resources to be used for these purchases comes from the balance of $5.0 million in limited general obligation bonds issued June of 2015 and state revenues received for depreciation reimbursement as mentioned above. The funding model used by the state for revenue allocations uses a depreciation schedule of the district s fleet of school buses. When the buses are fully depreciated according to this schedule, the district ceases to receive funding. Therefore, the district must continue to replace or add buses in order to continue receiving state funds. The fund balance will increase if the district purchases fewer buses than the state allocation allows. If district growth exceeds the capacity of the fund to purchase the necessary school buses, the district may need to consider issuing voted or non-voted debt, or utilizing alternative funding sources. 81

86 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND FUNCTION AND CHANGES IN FUND BALANCE TRANSPORTATION VEHICLE FUND ACTUAL THROUGH ADOPTED BUDGET REVENUES BY SOURCE ADOPTED ACTUAL ACTUAL ACTUAL BUDGET Local Taxes $ - $ - $ - $ - Local Non-Tax 6,002 3,979 6,999 4,000 State, Special Purpose 775, , , ,628 TOTAL REVENUES $ 781,392 $ 696,770 $ 744,627 $ 741,628 EXPENDITURES BY OBJECT Capital Outlay - Equipment , ,994 5,750,000 TOTAL EXPENDITURES $ 18 $ 603,700 $ 823,994 $ 5,750,000 OTHER FINANCING SOURCES (USES) Sale of Surplus Equipment ,319 - Bond Sales - - 5,000,000 - Bond/Levy Issuance - - (20,000) - Other Financing Sources Other Financing Uses T ransfer In / (Out) (123,958) Total Other Financing Sources (Uses) $ - $ - $ 5,010,319 $ (123,958) Excess of Revenues/Other Financing Sources Over (Under) Expenditures and Other Financing Uses $ 781,374 $ 93,070 $ 4,930,951 $ (5,132,330) FUND BALANCE - September 1 218, ,482 1,092,552 5,794,350 FUND BALANCE - August 31 $ 999,482 $ 1,092,552 $ 6,023,503 $ 662,020 82

87 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND FUNCTION AND CHANGES IN FUND BALANCE TRANSPORTATION VEHICLE FUND ADOPTED BUDGET THROUGH PROJECTED BUDGET REVENUES BY SOURCE ADOPTED BUDGET % of PROJECTED PROJECTED PROJECTED Total Local Taxes $ - 0.0% $ - $ - $ - Local Non-Tax 4, % 4,250 4,250 4,250 State, Special Purpose 865, % 895, , ,177 TOTAL REVENUES $ 869, % $ 899,652 $ 930,991 $ 963,427 EXPENDITURES BY OBJECT Capital Outlay - Equipment 1,250, % 450, , ,000 TOTAL EXPENDITURES $ 1,250, % $ 450,000 $ 400,000 $ 400,000 OTHER FINANCING SOURCES (USES) Sale of Surplus Equipment 30,000-25,000 25,000 25,000 Other Financing Uses Interfund Transfers (566,826) 31.2% (565,351) (568,558) (566,446) Total Other Financing Sources (Uses) $ (536,826) 31.2% $ (540,351) $ (543,558) $ (541,446) Excess of Revenues/Other Financing Sources Over (Under) Expenditures and Other Financing Uses $ (917,453) $ (90,699) $ (12,567) $ 21,981 FUND BALANCE - September 1 1,060, ,281 52,582 40,016 FUND BALANCE - August 31 $ 143,281 $ 52,582 $ 40,016 $ 61,997 Note - Assumptions used for projected amounts in fiscal years 2018, 2019 and 2020 are: 3.5% annual increase in State/Special purpose revenue 83

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89 Kent School District Budget Allocations by School: Elementary Schools (29) Middle Schools (6) High Schools (4) Alternative Programs (3) Budget Allocations by Department: Superintendent & Board of Directors Business Services Human Resources Curriculum and Instruction* Student and Family Support Services* Inclusive Education* Bilingual Education* Career and Technical Education* Testing and Assessment* Information Technology Program and Staff Development Community Connections Facilities and Maintenance Risk Management Safety and Security Athletics* Print Shop Nutrition Services Transportation and Motor Pool Contingency *Central administrative departments providing school support Staff Total Total Summary: FTE Salary & Benefits MSOC Budget Elementary Schools 1, $ 102,869,503 $ 1,599,621 $ 104,469,124 Middle Schools ,745, ,724 24,128,666 High Schools ,545, ,165 37,235,090 Alternative Programs & Academies ,675, ,364 6,029,492 Subtotal 2, $ 168,836,498 $ 3,025,874 $ 171,862,372 Central Departments ,804,295 33,861, ,665,759 *Central Departments/School Support ,121,151 12,360,445 43,481,596 Contingency - 7,790,221 7,724,657 15,514,878 Contingency for Staffing, Salary & Benefits - 3,661,583-3,661,583 Subtotal $ 120,377,250 $ 53,946,566 $ 174,323,816 District Totals 3, $ 289,213,748 $ 56,972,440 $ 346,186,188 85

90 CARRIAGE CREST ELEMENTARY th Avenue SE, Renton, WA Principal: Robert Gallagher SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 408 Home of the Coyotes CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal - Office Manager 8.00 Educational Assistant 0.50 Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 1.00 Special Education 2.50 Health Technician 2.00 Title I - LAP - Paraeducators: Bilingual/ELL 0.50 Special Education Subtotal - Teachers Title I - LAP Counselor* 1.00 Bilingual/ELL 7.50 Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,225,210 $ 34,339 $ 2,259,549 Special Education 358, ,708 T itle I LAP 119,193 1, ,307 Bilingual / ELL 43,936-43,936 TOTAL BUDGET ALLOCATION $ 2,747,047 $ 35,453 $ 2,782,500 86

91 CEDAR VALLEY ELEMENTARY Timberlane Way SE, Covington, WA Principal: Brian Rosand SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 267 Home of the Cheetahs CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 5.00 Attendance 3.00 T eachers: Other Office Support 6.00 Basic Education Crossing Guard 2.00 Special Education 3.00 Health Technician 2.00 Title I 0.27 LAP 0.53 Paraeducators: Bilingual/ELL 0.50 Special Education Subtotal - Teachers Title I 6.00 LAP 4.50 Counselor* 1.00 Bilingual/ELL 7.50 Librarian 1.00 Library 4.00 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,114,989 $ 23,787 $ 2,138,776 Special Education 484, ,236 Title I 58,765 9,352 68,117 LAP 79, ,760 Bilingual / ELL 39,769-39,769 TOTAL BUDGET ALLOCATION $ 2,777,338 $ 33,320 $ 2,810,658 87

92 COVINGTON ELEMENTARY SE Wax Road, Covington, WA Principal: Sarita Williams SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 472 Home of the Huskies CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 1.00 Special Education 5.00 Health Technician 2.00 Title I 0.80 LAP - Paraeducators: Bilingual/ELL 1.40 Special Education Subtotal - Teachers Title I - LAP Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,771,822 $ 39,763 $ 2,811,585 Special Education 764, ,298 Title I 36,307 5,367 41,674 LAP 122, ,178 Bilingual / ELL 112, ,088 TOTAL BUDGET ALLOCATION $ 3,806,588 $ 45,235 $ 3,851,823 88

93 CRESTWOOD ELEMENTARY th Avenue SE, Covington, WA Principal: Ryan Preis SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 472 Home of the Dragonflies CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 1.00 Special Education 5.00 Health Technician 2.00 Title I - LAP 1.00 Paraeducators: Bilingual/ELL 1.40 Special Education Subtotal - Teachers Title I - LAP Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,810,860 $ 34,253 $ 2,845,113 Special Education 95,887-95,887 T itle I LAP 151, ,861 Bilingual / ELL 31,126-31,126 TOTAL BUDGET ALLOCATION $ 3,089,734 $ 34,253 $ 3,123,987 89

94 EAST HILL ELEMENTARY 9825 S. 240th Street, Kent, WA Principal: Dr. Brian Patrick SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 570 Home of the Blazer Bees CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 3.00 Special Education 1.00 Health Technician 2.00 Title I 0.70 LAP - Paraeducators: Bilingual/ELL 2.60 Special Education 6.00 Subtotal - Teachers Title I LAP Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,184,820 $ 53,624 $ 3,238,444 Special Education 141, ,530 Title I 149,719 20, ,208 LAP 156, ,552 Bilingual / ELL 185, ,834 TOTAL BUDGET ALLOCATION $ 3,817,968 $ 74,600 $ 3,892,568 90

95 EMERALD PARK ELEMENTARY SE 216th Street, Kent, WA Principal: Dean Ficken SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 508 Home of the Navigators CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 3.00 Special Education 1.00 Health Technician 2.00 Title I 0.60 LAP 1.17 Paraeducators: Bilingual/ELL 1.40 Special Education 6.00 Subtotal - Teachers Title I 4.50 LAP 4.00 Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,064,920 $ 40,693 $ 3,105,613 Special Education 125, ,225 Title I 99,307 5, ,502 LAP 137, ,467 Bilingual / ELL 117, ,019 TOTAL BUDGET ALLOCATION $ 3,544,317 $ 46,509 $ 3,590,826 91

96 FAIRWOOD ELEMENTARY th Avenue SE, Renton, WA Principal: Patricia Hoyle SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 384 Home of the Chargers CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal - Office Manager 8.00 Educational Assistant 0.50 Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 1.00 Special Education 2.00 Health Technician 2.00 Title I - LAP 1.00 Paraeducators: Bilingual/ELL 0.40 Special Education Subtotal - Teachers Title I - LAP 8.50 Counselor* 1.00 Bilingual/ELL 6.00 Librarian 1.00 Library 4.00 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,335,248 $ 29,683 $ 2,364,931 Special Education 250, ,757 T itle I LAP 102,065 1, ,580 Bilingual / ELL 33,239-33,239 TOTAL BUDGET ALLOCATION $ 2,721,309 $ 31,198 $ 2,752,507 92

97 GEORGE T. DANIEL ELEMENTARY SE 248th Street, Kent, WA Principal: Patty Drobny SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 520 Home of the Explorers CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 4.00 Special Education 3.00 Health Technician 2.00 Title I 0.50 LAP 0.20 Paraeducators: Bilingual/ELL 2.80 Special Education Subtotal - Teachers Title I LAP Counselor* 1.50 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,875,054 $ 53,023 $ 2,928,077 Special Education 381, ,266 Title I 118,211 12, ,415 LAP 136,344 3, ,709 Bilingual / ELL 230, ,088 TOTAL BUDGET ALLOCATION $ 3,740,963 $ 68,592 $ 3,809,555 93

98 GLENRIDGE ELEMENTARY th Avenue SE, Renton, WA Principal: Scott Abernathy SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 463 Home of the Voyagers CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 4.00 Special Education 1.00 Health Technician 2.00 Title I 1.00 LAP 1.30 Paraeducators: Bilingual/ELL 1.60 Special Education Subtotal - Teachers Title I - LAP - Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,799,869 $ 38,374 $ 2,838,243 Special Education 146, ,987 Title I 85,937 9,709 95,646 LAP 130,293 6, ,311 Bilingual / ELL 135, ,907 TOTAL BUDGET ALLOCATION $ 3,298,993 $ 54,101 $ 3,353,094 94

99 GRASS LAKE ELEMENTARY st Place SE, Kent, WA Principal: Dan Irvine SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 397 Home of the Gators CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal - Office Manager 8.00 Educational Assistant 0.50 Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 1.00 Special Education 1.50 Health Technician 2.00 Title I - LAP 0.20 Paraeducators: Bilingual/ELL 0.40 Special Education Subtotal - Teachers Title I - LAP Counselor* 1.00 Bilingual/ELL 6.00 Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,494,095 $ 25,306 $ 2,519,401 Special Education 215, ,149 T itle I LAP 109,703 3, ,948 Bilingual / ELL 32,722-32,722 TOTAL BUDGET ALLOCATION $ 2,851,669 $ 28,551 $ 2,880,220 95

100 HORIZON ELEMENTARY th Avenue SE, Kent, WA Principal: Dr. Miles Erdly SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 431 Home of the Hawks CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 2.00 Special Education 1.00 Health Technician 2.00 Title I - LAP - Paraeducators: Bilingual/ELL 1.20 Special Education 6.00 Subtotal - Teachers Title I 8.00 LAP Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,490,623 $ 33,702 $ 2,524,325 Special Education 185, ,809 Title I 62,746 11,124 73,870 LAP 117, ,416 Bilingual / ELL 99,533-99,533 TOTAL BUDGET ALLOCATION $ 2,956,281 $ 45,672 $ 3,001,953 96

101 JENKINS CREEK ELEMENTARY th Avenue SE, Covington, WA Principal: Michael Jackson SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 411 Home of the Jaguars CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 2.00 Special Education 4.40 Health Technician 2.00 Title I - LAP 0.80 Paraeducators: Bilingual/ELL 0.60 Special Education Subtotal - Teachers Title I 9.50 LAP 5.00 Counselor* 1.00 Bilingual/ELL 9.00 Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,486,208 $ 33,452 $ 2,519,660 Special Education 837, ,221 Title I 95,898 1,013 96,911 LAP 99,753-99,753 Bilingual / ELL 47,262-47,262 TOTAL BUDGET ALLOCATION $ 3,566,342 $ 34,465 $ 3,600,807 97

102 KENT ELEMENTARY th Avenue S., Kent, WA Principal: Dr. Rosa Villarreal SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 612 Home of the Wildcats CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Attendance 8.00 T eachers: Other Office Support Basic Education Crossing Guard 3.00 Special Education 1.00 Health Technician 4.00 Title I - LAP - Paraeducators: Bilingual/ELL 3.00 Special Education 6.00 Subtotal - Teachers Title I LAP Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,525,127 $ 56,108 $ 3,581,235 Special Education 110, ,951 Title I 188,585 24, ,902 LAP 136,848 1, ,330 Bilingual / ELL 249, ,187 TOTAL BUDGET ALLOCATION $ 4,210,698 $ 81,907 $ 4,292,605 98

103 LAKE YOUNGS ELEMENTARY nd Avenue SE, Kent, WA Principal: Cathy Lendosky SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 540 Home of the Grizzlies CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal - Office Manager 8.00 Educational Assistant 0.50 Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 1.00 Special Education 3.00 Health Technician 2.00 Title I - LAP 0.70 Paraeducators: Bilingual/ELL 0.60 Special Education Subtotal - Teachers Title I - LAP Counselor* 1.00 Bilingual/ELL 9.00 Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,661,423 $ 31,060 $ 2,692,483 Special Education 420, ,097 T itle I LAP 138, ,270 Bilingual / ELL 51,493-51,493 TOTAL BUDGET ALLOCATION $ 3,271,286 $ 32,057 $ 3,303,343 99

104 MARTIN SORTUN ELEMENTARY SE 248th Street, Kent, WA Principal: Greg Kroll SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 729 Home of the Mountaineers CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Administrative Intern 0.50 Data Processor 8.00 Attendance 8.00 T eachers: Other Office Support Basic Education Crossing Guard 1.00 Special Education 1.00 Health Technician 4.00 Title I - LAP - Paraeducators: Bilingual/ELL 2.00 Special Education 6.00 Subtotal - Teachers Title I LAP Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,691,391 $ 58,291 $ 3,749,682 Special Education 73,615-73,615 Title I 115,178 6, ,593 LAP 162, ,963 Bilingual / ELL 182, ,421 TOTAL BUDGET ALLOCATION $ 4,225,231 $ 65,043 $ 4,290,

105 MEADOW RIDGE ELEMENTARY th Avenue SE, Kent, WA Principal: Susan Kontos SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 522 Home of the Rangers CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 1.00 Special Education 5.00 Health Technician 2.00 Title I 0.81 LAP 2.00 Paraeducators: Bilingual/ELL 3.00 Special Education Subtotal - Teachers Title I LAP - Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,140,345 $ 48,897 $ 3,189,242 Special Education 750, ,154 Title I 119,162 14, ,736 LAP 154,744 3, ,372 Bilingual / ELL 268, ,614 TOTAL BUDGET ALLOCATION $ 4,433,019 $ 67,099 $ 4,500,

106 MERIDIAN ELEMENTARY th Avenue SE, Kent, WA Principal: LySander Collins SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 614 Home of the Cougars CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Attendance 8.00 T eachers: Other Office Support Basic Education Crossing Guard 1.00 Special Education 3.00 Health Technician 4.00 Title I 1.00 LAP 0.90 Paraeducators: Bilingual/ELL 2.00 Special Education Subtotal - Teachers Title I - LAP Counselor* 1.00 Bilingual/ELL 1.00 Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,523,095 $ 49,690 $ 3,572,785 Special Education 473, ,922 Title I 124,521 9, ,215 LAP 159,294 6, ,418 Bilingual / ELL 158, ,105 TOTAL BUDGET ALLOCATION $ 4,438,937 $ 65,508 $ 4,504,

107 MILLENNIUM ELEMENTARY SE 270th Street, Kent, WA Principal: Carla Janes SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 572 Home of the Trailblazers CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 2.00 Special Education 1.00 Health Technician 2.00 Title I - LAP - Paraeducators: Bilingual/ELL 2.60 Special Education 6.00 Subtotal - Teachers Title I LAP Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,186,452 $ 51,139 $ 3,237,591 Special Education 88,652-88,652 Title I 145,561 3, ,056 LAP 144, ,584 Bilingual / ELL 215, ,551 TOTAL BUDGET ALLOCATION $ 3,780,800 $ 54,634 $ 3,835,

108 NEELY-O'BRIEN ELEMENTARY 6300 S. 236th Street, Kent, WA Principal: Rosa Cabrera SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 764 Home of the Redhawks CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Attendance 8.00 T eachers: Other Office Support Basic Education Crossing Guard 2.00 Special Education 1.50 Health Technician 4.00 Title I 0.80 LAP 0.70 Paraeducators: Bilingual/ELL 2.80 Special Education 9.00 Subtotal - Teachers Title I 8.50 LAP Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,648,331 $ 56,945 $ 3,705,276 Special Education 239, ,768 Title I 104,472 31, ,523 LAP 149,282 21, ,596 Bilingual / ELL 222, ,971 TOTAL BUDGET ALLOCATION $ 4,364,824 $ 109,310 $ 4,474,

109 PANTHER LAKE ELEMENTARY SE 216th Street, Kent, WA Principal: Beth Wallen SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 655 Home of the Panthers CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Attendance 8.00 T eachers: Other Office Support Basic Education Crossing Guard 2.00 Special Education 2.50 Health Technician 4.00 Title I - LAP 0.40 Paraeducators: Bilingual/ELL 2.40 Special Education Subtotal - Teachers Title I LAP Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,853,539 $ 58,280 $ 3,911,819 Special Education 395, ,130 Title I 141,010 18, ,538 LAP 184,703 12, ,987 Bilingual / ELL 199, ,244 TOTAL BUDGET ALLOCATION $ 4,773,626 $ 89,092 $ 4,862,

110 PARK ORCHARD ELEMENTARY SE 232nd Street, Kent, WA Principal: John Love SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 517 Home of the Pandas CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 1.00 Special Education 3.00 Health Technician 2.00 Title I 1.50 LAP 1.00 Paraeducators: Bilingual/ELL 2.80 Special Education Subtotal - Teachers Title I 6.00 LAP Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,079,465 $ 53,947 $ 3,133,412 Special Education 608, ,810 Title I 134,837 30, ,915 LAP 140, ,635 Bilingual / ELL 219, ,856 TOTAL BUDGET ALLOCATION $ 4,183,787 $ 84,841 $ 4,268,

111 PINE TREE ELEMENTARY th Avenue SE, Kent, WA Principal: Kathryn Page SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 430 Home of the Falcons CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 2.00 Special Education 3.00 Health Technician 2.00 Title I - LAP - Paraeducators: Bilingual/ELL 1.50 Special Education Subtotal - Teachers Title I LAP Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,942,669 $ 39,335 $ 2,982,004 Special Education 430, ,350 Title I 82,351 15,827 98,178 LAP 152,336 9, ,220 Bilingual / ELL 128, ,108 TOTAL BUDGET ALLOCATION $ 3,735,814 $ 65,046 $ 3,800,

112 RIDGEWOOD ELEMENTARY nd Place SE, Renton, WA Principal: Cynthia Green SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 493 Home of the Ravens CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal - Office Manager 8.00 Educational Assistant 0.50 Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 2.00 Special Education 1.00 Health Technician 2.00 Title I - LAP 0.47 Paraeducators: Bilingual/ELL 0.50 Special Education 6.00 Subtotal - Teachers Title I - LAP Counselor* 1.00 Bilingual/ELL 7.50 Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,560,952 $ 27,809 $ 2,588,761 Special Education 140, ,623 T itle I LAP 134, ,411 Bilingual / ELL 43,972-43,972 TOTAL BUDGET ALLOCATION $ 2,880,510 $ 28,257 $ 2,908,

113 SAWYER WOODS ELEMENTARY th Avenue SE, Black Diamond, WA Principal: Tim Helgeson SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 453 Home of the Eagles CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal - Office Manager 8.00 Educational Assistant 0.50 Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 1.00 Special Education 0.50 Health Technician 2.00 Title I - LAP 0.90 Paraeducators: Bilingual/ELL 0.20 Special Education 3.00 Subtotal - Teachers Title I - LAP 7.25 Counselor* 1.00 Bilingual/ELL 3.00 Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,427,194 $ 32,920 $ 2,460,114 Special Education 50,725-50,725 T itle I LAP 137, ,794 Bilingual / ELL 16,388-16,388 TOTAL BUDGET ALLOCATION $ 2,631,573 $ 33,448 $ 2,665,

114 SCENIC HILL ELEMENTARY Woodland Way S., Kent, WA Principal: Harjeet Sandhu-Fuller SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 613 Home of the Eagles CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 1.00 Special Education 3.50 Health Technician 2.00 Title I 1.20 LAP - Paraeducators: Bilingual/ELL 3.00 Special Education Subtotal - Teachers Title I LAP Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,310,438 $ 64,554 $ 3,374,992 Special Education 519, ,027 Title I 194,098 21, ,368 LAP 158,806 6, ,012 Bilingual / ELL 230, ,334 TOTAL BUDGET ALLOCATION $ 4,412,703 $ 92,030 $ 4,504,

115 SOOS CREEK ELEMENTARY SE 218th Place, Kent, WA Principal: Brian Gauthier SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 330 Home of the Superstars CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 2.00 Special Education 7.00 Health Technician 2.00 Title I - LAP - Paraeducators: Bilingual/ELL 1.00 Special Education Subtotal - Teachers Title I 8.00 LAP Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 4.00 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,189,448 $ 27,187 $ 2,216,635 Special Education 1,129,244-1,129,244 Title I 50,198 8,486 58,684 LAP 90,487-90,487 Bilingual / ELL 91,159-91,159 TOTAL BUDGET ALLOCATION $ 3,550,536 $ 35,673 $ 3,586,

116 SPRINGBROOK ELEMENTARY th Avenue SE, Kent, WA Principal: Ashley Short SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 539 Home of the Dolphins CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 1.00 Special Education 2.00 Health Technician 2.00 Title I 0.40 LAP - Paraeducators: Bilingual/ELL 2.60 Special Education Subtotal - Teachers Title I LAP Counselor* 1.50 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,027,689 $ 48,938 $ 3,076,627 Special Education 239, ,852 Title I 85,929 40, ,322 LAP 157, ,228 Bilingual / ELL 224, ,932 TOTAL BUDGET ALLOCATION $ 3,735,581 $ 89,380 $ 3,824,

117 SUNRISE ELEMENTARY nd Avenue SE, Kent, WA Principal: Katharine Geiss SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 607 Home of the Mustangs CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal - Office Manager 8.00 Educational Assistant 0.50 Data Processor 6.00 Attendance 4.00 T eachers: Other Office Support Basic Education Crossing Guard 2.00 Special Education 1.00 Health Technician 2.00 Title I - LAP 1.00 Paraeducators: Bilingual/ELL 1.50 Special Education 6.00 Subtotal - Teachers Title I - LAP Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library 5.75 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,959,330 $ 41,969 $ 3,001,299 Special Education 125, ,225 T itle I LAP 155, ,012 Bilingual / ELL 109, ,037 TOTAL BUDGET ALLOCATION $ 3,348,768 $ 42,805 $ 3,391,

118 KENT VALLEY EARLY LEARNING CENTER 317 4th Avenue S., Kent, WA Coordinator: Alice Humphres SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 223 CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Coordinator 1.00 Office/Clerical Educational Assistant 0.50 Office Manager Data Processor 5.00 Attendance 3.00 T eachers: Other Office Support 6.00 Basic Education Crossing Guard - Special Education 2.40 Health Technician 2.00 Title I - LAP - Paraeducators: Bilingual/ELL 0.80 Special Education Subtotal - Teachers Title I 6.00 LAP 7.50 Counselor* 1.00 Bilingual/ELL Librarian 1.00 Library - Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 1,330,578 $ 22,230 $ 1,352,808 Basic Education/Transportation 181, ,476 Special Education 329, ,975 Title I 45,607 9,132 54,739 LAP 33, ,444 Bilingual / ELL 52,361-52,361 TOTAL BUDGET ALLOCATION $ 1,973,261 $ 31,542 $ 2,004,

119 CEDAR HEIGHTS MIDDLE SCHOOL SE 272nd Street, Covington, WA Principal: Heidi Maurer SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 636 Home of the Timberwolves CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Cashier 6.00 T eachers: Attendance 4.00 Basic Education Other Office Support Special Education 4.00 Health Technician 4.00 Career & T echnical Education 0.20 Title I - Paraeducators: LAP 1.20 Special Education Bilingual/ELL 0.40 Title I - Subtotal - T eachers LAP - Bilingual/ELL 5.00 Counselor* 2.20 In-School Suspension (ISS) 6.00 Librarian 1.00 Library 4.00 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include Instructional Coach or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,094,301 $ 53,201 $ 3,147,502 Special Education 589, ,830 Career & T ech Education T itle I LAP 83,577-83,577 Bilingual / ELL 35,497-35,497 TOTAL BUDGET ALLOCATION $ 3,803,205 $ 53,201 $ 3,856,

120 MATTSON MIDDLE SCHOOL SE 251st Street, Covington, WA Principal: James Schiechl SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 620 Home of the Mustangs CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Cashier 4.00 T eachers: Attendance 3.00 Basic Education Other Office Support Special Education 5.00 Health Technician 4.00 Career & T echnical Education 1.40 Title I - Paraeducators: LAP 0.80 Special Education Bilingual/ELL 0.40 Title I - Subtotal - T eachers LAP 2.00 Bilingual/ELL 5.00 Counselor* 2.00 In-School Suspension (ISS) 6.00 Librarian 1.00 Library 4.00 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include Instructional Coach or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,947,352 $ 51,536 $ 2,998,888 Special Education 725, ,880 Career & T ech Education 105, ,052 T itle I LAP 76,479 1,942 78,421 Bilingual / ELL 14,064-14,064 TOTAL BUDGET ALLOCATION $ 3,868,827 $ 53,478 $ 3,922,

121 MEEKER MIDDLE SCHOOL SE 192nd Street, Renton, WA Principal: Shannon Nash SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 613 Home of the Pioneers CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant 0.30 Data Processor 6.00 Cashier 6.00 T eachers: Attendance 4.00 Basic Education Other Office Support Special Education 2.60 Health Technician 4.00 Career & T echnical Education 1.10 Title I - Paraeducators: LAP 0.80 Special Education Bilingual/ELL 1.00 Title I - Subtotal - T eachers LAP - Bilingual/ELL Counselor* 2.70 In-School Suspension (ISS) 6.00 Librarian 1.00 Library 4.00 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include Instructional Coach or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,176,195 $ 56,357 $ 3,232,552 Special Education 303, ,118 Career & T ech Education 95,738-95,738 T itle I LAP 72, ,369 Bilingual / ELL 33,317-33,317 TOTAL BUDGET ALLOCATION $ 3,680,672 $ 56,422 $ 3,737,

122 MERIDIAN MIDDLE SCHOOL th Avenue SE, Kent, WA Principal: Darice Johnson SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 600 Home of the Monarchs CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant 0.20 Data Processor 6.00 Cashier 6.00 T eachers: Attendance 4.00 Basic Education Other Office Support Special Education 3.60 Health Technician 4.00 Career & T echnical Education 0.20 Title I - Paraeducators: LAP 0.60 Special Education Bilingual/ELL 1.20 Title I - Subtotal - T eachers LAP 2.00 Bilingual/ELL Counselor* 2.00 In-School Suspension (ISS) 6.00 Librarian 1.00 Library 4.00 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include Instructional Coach or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,059,192 $ 54,342 $ 3,113,534 Special Education 581, ,042 Career & T ech Education 11,745-11,745 T itle I LAP 56,516 10,494 67,010 Bilingual / ELL 129, ,092 TOTAL BUDGET ALLOCATION $ 3,837,587 $ 64,836 $ 3,902,

123 MILL CREEK MIDDLE SCHOOL 620 N. Central Avenue, Kent, WA Principal: Tammy Unruh SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 861 Home of the Bulldogs CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 3.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Cashier 6.00 T eachers: Attendance 6.00 Basic Education Other Office Support Special Education 2.50 Health Technician 5.00 Career & T echnical Education 1.00 Title I 1.50 Paraeducators: LAP 1.00 Special Education Bilingual/ELL 1.80 Title I Subtotal - T eachers LAP 4.00 Bilingual/ELL Counselor* 3.80 In-School Suspension (ISS) 6.00 Librarian 1.00 Library 4.00 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include Instructional Coach or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 4,363,215 $ 82,832 $ 4,446,047 Special Education 243, ,797 Career & T ech Education 70,608-70,608 Title I 229,606 22, ,624 LAP 130, ,384 Bilingual / ELL 55,046-55,046 TOTAL BUDGET ALLOCATION $ 5,092,656 $ 104,850 $ 5,197,

124 NORTHWOOD MIDDLE SCHOOL SE 184th Street, Renton, WA Principal: Sherilyn Ulland SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 621 Home of the Jaguars CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Cashier 4.00 T eachers: Attendance 3.00 Basic Education Other Office Support Special Education 3.00 Health Technician 4.00 Career & T echnical Education 0.40 Title I - Paraeducators: LAP 0.38 Special Education Bilingual/ELL 0.20 Title I - Subtotal - T eachers LAP 9.50 Bilingual/ELL 2.50 Counselor* 2.00 In-School Suspension (ISS) 6.00 Librarian 1.00 Library 4.00 Other Instructional Support** Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include Instructional Coach or other positions providing instructional support. Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,973,532 $ 49,553 $ 3,023,085 Special Education 381, ,553 Career & T ech Education 27,686-27,686 T itle I LAP 72, ,757 Bilingual / ELL 7,951-7,951 TOTAL BUDGET ALLOCATION $ 3,462,995 $ 50,037 $ 3,513,

125 KENT-MERIDIAN HIGH SCHOOL SE 256th Street, Kent, WA Principal: Dr. Wade Barringer SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 1,937 Home of the Royals CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 4.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Cashier 8.00 Attendance T eachers: Registrar Basic Education Other Office Support Special Education Health Technician 6.00 Career & T echnical Education IT /Media Specialist 8.00 LAP 2.00 Dean of Students 8.00 Bilingual/ELL 3.80 Subtotal - T eachers Paraeducators: Special Education Counselor* 6.20 LAP 7.50 Librarian 1.00 Bilingual/ELL Other Instructional Support** - Library 4.00 Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * Counselor positions may include Counselors, Social Workers, Psychologists, Behavior Interventionists ** Other Instructional Support may include Instructional Coach, In-School Suspension, Curriculum Coordinator Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 8,455,053 $ 192,247 $ 8,647,300 Special Education 1,558,548-1,558,548 Career & T ech Education 27,882-27,882 Int'l Baccalaureate (IB) Program 2,360 33,820 36,180 LAP 140,889 5, ,260 Bilingual / ELL 127, ,020 TOTAL BUDGET ALLOCATION $ 10,311,752 $ 231,438 $ 10,543,

126 KENTLAKE HIGH SCHOOL SE Falcon Way, Kent, WA Principal: Dr. Joe Potts SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 1,339 Home of the Falcons CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 3.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Cashier 8.00 Attendance T eachers: Registrar 8.00 Basic Education Other Office Support Special Education 8.00 Health Technician 6.00 Career & T echnical Education IT /Media Specialist 8.00 LAP 1.20 Dean of Students - Bilingual/ELL 1.00 Subtotal - T eachers Paraeducators: Special Education Career & T ech Education 9.50 Counselor* 3.60 LAP Librarian 1.00 Bilingual/ELL Other Instructional Support** 1.40 Library - Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * Counselor positions may include Counselors, Social Workers, Psychologists, Behavior Interventionists ** Other Instructional Support may include Instructional Coach, In-School Suspension, Curriculum Coordinator Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 5,676,533 $ 116,675 $ 5,793,208 Special Education 1,259,957-1,259,957 Career & T ech Education LAP 158, ,066 Bilingual / ELL 43,713-43,713 TOTAL BUDGET ALLOCATION $ 7,138,865 $ 117,079 $ 7,255,

127 KENTRIDGE HIGH SCHOOL SE 208th Street, Kent, WA Principal: Mike Albrecht SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 1,980 Home of the Chargers CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 4.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Cashier 8.00 Attendance T eachers: Registrar Basic Education Other Office Support Special Education 9.00 Health Technician 6.00 Career & T echnical Education IT /Media Specialist 8.00 LAP 3.00 Dean of Students - Bilingual/ELL 0.80 Subtotal - T eachers Paraeducators: Special Education Career & T ech Education Counselor* 6.00 LAP - Librarian 1.00 Bilingual/ELL 9.75 Other Instructional Support** 1.00 Library 4.00 Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * Counselor positions may include Counselors, Social Workers, Psychologists, Behavior Interventionists ** Other Instructional Support may include Instructional Coach, In-School Suspension, Curriculum Coordinator Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 8,063,910 $ 169,353 $ 8,233,263 Special Education 1,528,337-1,528,337 Career & T ech Education LAP 225,974 2, ,028 Bilingual / ELL 26,649-26,649 TOTAL BUDGET ALLOCATION $ 9,844,870 $ 171,407 $ 10,016,

128 KENTWOOD HIGH SCHOOL th Avenue SE, Covington, WA Principal: John Kniseley SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 1,877 Home of the Conquerors CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 4.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Cashier 8.00 Attendance T eachers: Registrar Basic Education Other Office Support Special Education 8.00 Health Technician 6.00 Career & T echnical Education IT /Media Specialist 8.00 LAP 1.80 Dean of Students - Bilingual/ELL 1.50 Subtotal - T eachers Paraeducators: Special Education Career & T ech Education Counselor* 6.00 LAP 9.00 Librarian 1.00 Bilingual/ELL Other Instructional Support** 1.00 Library 4.00 Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * Counselor positions may include Counselors, Social Workers, Psychologists, Behavior Interventionists ** Other Instructional Support may include Instructional Coach, In-School Suspension, Curriculum Coordinator Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 7,578,849 $ 163,773 $ 7,742,622 Special Education 1,218,732-1,218,732 Career & T ech Education ROT C 207, ,495 LAP 194,483 5, ,951 Bilingual / ELL 50,879-50,879 TOTAL BUDGET ALLOCATION $ 9,250,438 $ 169,241 $ 9,419,

129 KENT MOUNTAIN VIEW ACADEMY Military Road S., Des Moines, WA Principal: Stephanie Knipp SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 280 Home of the Lions CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal - Office Manager 8.00 Educational Assistant 1.00 Data Processor 8.00 Cashier - Attendance - T eachers: Registrar - Basic Education Other Office Support Special Education 1.80 Health Technician 2.00 Career & T echnical Education - IT /Media Specialist - LAP 0.40 Bilingual/ELL - Subtotal - T eachers Paraeducators: Special Education Career & T ech Education - Counselor* 1.00 LAP - Librarian 1.00 Bilingual/ELL 3.00 Other Instructional Support** 1.00 Library 4.00 Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * Counselor positions may include Counselors, Social Workers, Psychologists, Behavior Interventionists ** Other Instructional Support may include Instructional Coach, In-School Suspension, Curriculum Coordinator Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 1,798,823 $ 21,484 $ 1,820,307 Special Education 213, ,978 Career & T ech Education LAP 35,988 3,363 39,351 Bilingual / ELL 8,340-8,340 TOTAL BUDGET ALLOCATION $ 2,057,129 $ 24,847 $ 2,081,

130 KENT PHOENIX ACADEMY SE 264th Street, Kent, WA Principal: Merilee Lyle SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 298 CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Cashier 4.00 Attendance 4.00 T eachers: Registrar 6.00 Basic Education Other Office Support Special Education 1.00 Health Technician 2.00 Career & T echnical Education 2.00 IT /Media Specialist 8.00 LAP - Student Advocate 5.00 Bilingual/ELL 0.20 Subtotal - T eachers Paraeducators: Special Education 6.00 Career & T ech Education - Counselor* 1.00 LAP 6.00 Librarian 0.50 Bilingual/ELL 2.50 Other Instructional Support** - Library 4.00 Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * Counselor positions may include Counselors, Social Workers, Psychologists, Behavior Interventionists ** Other Instructional Support may include Instructional Coach, In-School Suspension, Curriculum Coordinator Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 1,939,363 $ 32,689 $ 1,972,052 Special Education 121, ,448 Career & T ech Education 29,766-29,766 LAP 23,373 1,828 25,201 Bilingual / ELL 4,925-4,925 TOTAL BUDGET ALLOCATION $ 2,118,875 $ 34,517 $ 2,153,

131 igrad th Avenue SE, Kent, WA Administrator: Carol Cleveland SCHOOL BUDGET Student Enrollment and Staffing Projected Student Enrollment 458 CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant 0.50 Data Processor 8.00 Cashier - Attendance - T eachers: Registrar - Basic Education 4.80 Other Office Support 8.00 Special Education 1.00 Health Technician - Career & T echnical Education - IT /Media Specialist - LAP - Student Advocate - Bilingual/ELL 0.20 Subtotal - T eachers 6.00 Paraeducators: Special Education - Career & T ech Education - Counselor* 4.00 LAP - Librarian - Bilingual/ELL 2.50 Other Instructional Support** - Library - Total Certificated Staff - FTE Total Classified Staff - Hrs/Day Notes: * Counselor positions may include Counselors, Social Workers, Psychologists, Behavior Interventionists ** Other Instructional Support may include Instructional Coach, In-School Suspension, Curriculum Coordinator Budget Allocation by Program Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 1,291,822 $ 295,000 $ 1,586,822 Special Education 90,663-90,663 Career & T ech Education LAP Bilingual / ELL 13,968-13,968 TOTAL BUDGET ALLOCATION $ 1,396,453 $ 295,000 $ 1,691,

132 Successfully Preparing All Students For Their Futures 128

133 Kent School District No Adopted Budget by Department (General Fund) SUPERINTENDENT and SCHOOL BOARD Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Superintendent 1.00 Chief Accountability Officer 1.00 Chief Academic Officer 1.00 Chief School Operations/Academic Support Officer 1.00 Executive Assistants 4.00 Leadership Development Officer 1.00 School Improvement Officers 4.00 Instructional Specialist 1.00 Office Support Total Department Staffing FTE $ 2,760,369 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Board of Directors $ 14,000 $ 27,000 $ 22,000 $ - $ 63,000 Superintendent's Office 20,700 10,000 7,300-38,000 Chief Officers 241,557 82,969 10, ,126 School Improvement Officers 17,800 22,200 12,000-52,000 District Operations - 577, ,500 Running Start - 6,015, ,015,800 Administrative Staff Development 3,000 4, ,500 Districtwide Travel Reimbursement ,000-10,000 Race to the Top Grant 300 9,245 3,000-12,545 Early Learning-Gates/Highline 13,000 35,451 2,200-50,651 Gates STEAM Project 3, , $ 314,228 $ 6,785,465 $ 67,600 $ - $ 7,167,

134 Kent School District No Adopted Budget by Department (General Fund) BUSINESS SERVICES Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Chief Business Officer 0.80 Executive Assistant to Chief Officer 1.00 Executive Director of Fiscal Services 1.00 Supervisors (Budget, Accounting, Payroll) 3.00 Managers (Budget, Accounting, Payroll) 2.50 Fiscal Support - Payroll 5.00 Fiscal Support - Accounting 5.00 Fiscal Support, Budget, Finance, Grants 2.00 Fiscal Support Specialist (Race to the Top Grant) 1.00 ASB Specialist, Auditor 1.00 Supervisor - Purchasing 1.00 Buyer 1.00 Purchasing - Administrative Assistant 1.00 Warehouse/Distribution 3.73 Environmental Specialist 1.00 Energy Education Specialists 2.00 Total Department Staffing FTE $ 3,142,030 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Legal Services $ - $ 335,000 $ - $ - $ 335,000 Business Office 20, ,925 3, ,639 Budget, Finance and Accounting 29,850 68,150 9, ,500 Purchasing & Distribution 40,030 10,840 1,550-52,420 Energy Management 12, ,400 9, ,400 Environmental Services 5,300 19,100 1,600-26,000 Technology Licenses - 150, ,000 Lease payments - 350, ,000 $ 108,394 $ 1,419,415 $ 25,150 $ - $ 1,552,

135 Kent School District No Adopted Budget by Department HUMAN RESOURCES Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Chief Human Resources Officer 1.00 Executive Assistant to Chief Officer 1.00 Directors 2.00 Assistant Directors 2.00 Human Resources Specialists Data Analyst 1.00 Legal Assistant 1.00 Human Resources Assistants 2.00 Total Department Staffing FTE $ 2,627,295 Other districtwide Sal/Ben costs budgeted centrally 31,411,634 $ 34,038,929 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Human Resources Administration $ 85,553 $ 26,075 $ 6,075 $ - $ 117,703 Labor Relations 3,000 4, ,000 Employment Services 26,323 30,578 8, ,201 Fingerprinting 7,831 92, ,000 Employee Assistance Program (EAP) , ,288 Employee Health Services 100 5, ,100 Diversity Programs 4, ,000 5,000 Automated Substitute Project - 50, ,000 Americans with Disabilities Act (ADA) costs - 30, ,000 Section 125 Service Fees - 21, ,500 Other Districtwide Support - 1, ,060 $ 126,907 $ 317,812 $ 15,633 $ 1,500 $ 461,

136 Kent School District No Adopted Budget by Department (General Fund) CURRICULUM and INSTRUCTION Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Executive Director - Standards Based Instruction 1.00 Director of Early Learning 1.00 Program Coordinators 6.00 Program Specialists Music Itinerants PE Itinerants Administrative Assistant 1.00 Office Support 0.82 College & Career Liaison 1.00 Science Kit Inventory Manager 0.59 Total Department Staffing FTE $ 6,918,746 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Textbook Adoption $ 2,025,328 $ - $ - $ - $ 2,025,328 Language Arts ,940 9, ,590 Secondary Language Arts 1, , ,040 Secondary Social Studies 1, ,100-9,585 World Language 825 8, ,925 Math 2, ,345 20, ,095 Science 18,100 10,700 11,500-40,300 Health & Fitness 1,050 6, ,250 Fine Arts 38,725 22,950 6,250-67,925 Highly Capable 15,488 5,700 5,600-26,788 Curriculum Alignment 83,913 34,000 5, ,813 Research 66,500 67, ,840 Technology Integration 126,025 22,500 7, ,025 AVID Summer Institute 35, , , ,965 $ 2,417,854 $ 711,050 $ 204,565 $ - $ 3,333,

137 Kent School District No Adopted Budget by Department (General Fund) STUDENT & FAMILY SUPPORT SERVICES Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Executive Director 1.00 Directors 2.00 Assistant Director 1.00 Administrative Assistant 1.00 Categorical Program Compliance Specialist 1.00 Categorical Program Support Specialist 1.00 Coordinator of Nursing Services 1.00 Nurses Program Specialists 1.00 Behavior Interventionist 4.00 Refugee Services Liaison 1.63 Native American Liaison 0.82 Attendance Liaison 0.82 Office Support 2.00 Total Department Staffing FTE $ 5,726,246 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Student Services $ 56,200 $ 312,240 $ 3,400 $ - $ 371,840 Title I 281, , ,466-1,125,755 Learning Assistance Program (LAP) 57,375 65,500 11, ,875 Race to the Top Grant 24,180 85, ,353 Becca Bill 3,000 1,500 2,500-7,000 Drug Free Schools - 19, ,360 Bilingual Education - 681, ,214 Health Services 85,871 6,320 1,200-93, $ 507,679 $ 1,898,543 $ 135,566 $ - $ 2,541,

138 Kent School District No Adopted Budget by Department (General Fund) INCLUSIVE EDUCATION Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Executive Director 1.00 Executive Administrative Assistant 1.00 Assistant Directors 3.00 Compliance Specialist 1.00 Program Specialists 9.00 Early Childhood Program Specialist 1.00 Budget/Staffing Specialist 1.00 Office Support 5.63 LPN 1: RN 1: Teachers 5.00 Occupational Therapists (OT) Certified Occupational Therapy Assistants 1.78 Physical Therapists (PT) 4.20 Speech/Language Pathologists (SLP) SLP Assistants 1.91 Psychologists Intervention Assistants 4.09 Paraeducators 5.94 Other Support Staff 0.70 Transition Outreach Program (TOP): Assistant Director 1.00 Administrative Support 1.00 Teachers 7.00 Paraeducators 1: Paraeducators 8.91 RN 1: Total Department Staffing FTE $ 15,171,036 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Special Education - State: Special Education Administration $ 1,000 $ - $ - $ - $ 1,000 Special Education Support: Supervision 97, ,000 21, ,000 Professional Development 80, ,000 Health Services Support 80,000 35,000 10, ,000 Teaching Support 371,000 1,130,000 20,000-1,521,000 Special Education - Federal: Teaching Support 142,135 1,297, ,439,565 Payments to Other Districts - 288, , $ 771,135 $ 2,873,357 $ 51,000 $ - $ 3,695,

139 Kent School District No Adopted Budget by Department (General Fund) BILINGUAL EDUCATION Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Director of Multilingual Education 1.00 Administrative Assistant 1.00 Office Support 0.75 Teachers 5.00 Instructional Specialists 2.87 Total Department Staffing FTE $ 1,531,633 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Bilingual Education Administration $ 116,366 $ 338,000 $ 35,000 $ - $ 489,366 Race to the Top Grant 2,401 45, ,001 Credit Recovery - 20, , $ 118,767 $ 403,600 $ 35,000 $ - $ 557,

140 Kent School District No Adopted Budget by Department (General Fund) CAREER and TECHNICAL EDUCATION Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Director, Career & Technical Education 1.00 Coordinator 1.00 Administrative Assistant 1.00 Office Support 0.82 CTE Specialists 2.50 Work Based Learning Specialist 1.00 Total Department Staffing FTE 7.32 $ 910,393 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total CTE Administration $ 19,800 $ 4,000 $ - $ - $ 23,800 CTE, High Schools 1,251, ,400 33,000-1,502,845 CTE, Middle Schools 156,638 11,000 5, ,438 CTE, Career Centers 14, ,550 C.Perkins, Federal Grant 35,977 32,000 28,000-95,977 NSF Aerospace Grant 7,919 42,444 9,456-59, $ 1,486,329 $ 307,844 $ 76,256 $ - $ 1,870,

141 Kent School District No Adopted Budget by Department (General Fund) TESTING and ASSESSMENT Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Executive Director 1.00 Assistant Director 1.00 Application Analyst 0.50 Data Analysis Specialist 1.00 Office Support 0.82 Total Department Staffing FTE 4.32 $ 563,098 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Testing & Assessment $ - $ - $ - $ - $ $ - $ - $ - $ - $ - 137

142 Kent School District No Adopted Budget by Department (General Fund) INFORMATION TECHNOLOGY Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Chief Information Officer 1.00 Executive Assistant to Chief Officer 1.00 Executive Director 1.00 Directors 2.00 Managers 3.00 Administrative Assistants 3.00 Server Administrator III 3.00 Server Administrator II 1.00 Server Administrator I 1.00 Network Engineer III 2.00 Network Engineer II 2.00 Network Engineer I 1.00 Technology Support Lead 2.00 Technology Support Specialist III 3.00 Technology Support Specialist II 2.00 Technology Support Specialist I 4.00 Technology Integration Specialists 3.50 Application Analyst III 4.00 Application Analyst II 0.50 Application Analyst I 2.00 Infrastructure Architect 1.00 Business Systems Analyst III 1.00 Business Systems Analyst II 1.00 Projects Manager 1.00 Application Specialist II 3.00 Technology Infrastructure Architect 1.00 Help Desk Specialist II 2.61 Help Desk Specialist I 1.00 Creative Media Specialist 1.00 Support Staff 0.30 IT Apprentice 4.00 Total Department Staffing FTE $ 7,477,007 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Information Technology Administration $ 8,200 $ 18,000 $ 7,000 $ - $ 33,200 Information Technology Operations 541,130 1,174,020 44, ,000 2,669,550 Information Technology Instruction 11,700 15, ,200 Technology Licenses, Maintenance 74,963 3,229, ,304, $ 635,993 $ 4,437,128 $ 51,700 $ 910,000 $ 6,034,

143 Kent School District No Adopted Budget by Department (General Fund) PROGRAM and STAFF DEVELOPMENT Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Executive Director 1.00 Assistant Director 1.00 Administrative Assistant 1.00 Office Support 1.00 Data Manager 1.00 Mentor Program Specialists 5.90 Total Department Staffing FTE $ 2,353,559 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Professional Development Administration $ 5,483 $ 12,500 $ 7,000 $ - $ 24,983 Title II Instructional Services 2,431 73,242 20,000-95,673 Staff Development 15,000 94,000 5, ,500 Certificated Training 96, ,700 12, , $ 119,214 $ 541,442 $ 44,500 $ - $ 705,

144 Kent School District No Adopted Budget by Department (General Fund) COMMUNITY CONNECTIONS Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Executive Director, Communications 1.00 Communication Specialist 2.00 Publication Specialist 1.00 Total Department Staffing FTE 4.00 $ 536,291 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Districtwide Communications $ 74,600 $ 83,500 $ 7,900 $ - $ 166, $ 74,600 $ 83,500 $ 7,900 $ - $ 166,

145 Kent School District No Adopted Budget by Department (General Fund) FACILITIES and MAINTENANCE Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Chief Business Officer 0.20 Executive Director, Facilities 1.00 Supervisors 2.00 Office Manager 1.00 Office Support 2.00 Custodians Grounds Maintenance 8.00 French Field, Facility Maintenance 3.00 Electricians, Plumbers, Mechanics, etc Accounting Manager (partial funding) 0.50 Capital Projects Accountant - Total Department Staffing FTE $ 12,145,552 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Maintenance & Operations-Supervision $ 9,300 $ - $ - $ - $ 9,300 Grounds Maintenance 55, , ,000 Building Operations 443,920 86,080-35, ,000 Maintenance 627, , ,191,700 Portable Moves - 250, ,000 Utilities - 4,585, ,585,000 Permit, Inspection Fees - 130, ,000 $ 1,135,620 $ 5,729,880 $ 500 $ 35,000 $ 6,901,

146 Kent School District No Adopted Budget by Department (General Fund) RISK MANAGEMENT Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Coordinator of Risk Management 1.00 Risk Management Assistant 0.50 Total Department Staffing FTE 1.50 $ 206,371 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Risk Management Administration $ 5,825 $ 3,500 $ 675 $ - $ 10,000 Insurance - 1,737, ,737,000 Insurance-Vehicles - 46, ,200 Insurance-Buses - 93, ,800 Insurance Deductibles - 150, ,000 Emergency Radios - 55, ,000 $ 5,825 $ 2,085,500 $ 675 $ - $ 2,092,

147 Kent School District No Adopted Budget by Department (General Fund) SAFETY and SECURITY Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Supervisor of Safety & Security 1.00 Administrative Assistant 1.00 Patrol Officer 2.00 Safety Officers Total Department Staffing FTE $ 1,530,076 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total District Operations $ - $ 550,000 $ - $ - $ 550,000 Security 42,800 66,200 6,000 5, ,000 $ 42,800 $ 616,200 $ 6,000 $ 5,000 $ 670,

148 Kent School District No Adopted Budget by Department (General Fund) ATHLETICS Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Athletic Director 1.00 Administrative Assistant 1.00 Office Support 0.61 Total Department Staffing FTE 2.61 $ 299,999 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Athletics Administration $ 211,600 $ 136,300 $ 1,500 $ 12,500 $ 361, $ 211,600 $ 136,300 $ 1,500 $ 12,500 $ 361,

149 Kent School District No Adopted Budget by Department (General Fund) PRINT SHOP Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Print Shop Manager 1.00 Administrative Assistant 0.50 Press Operators 1.00 Copy Technicians 1.50 Graphic Designer 1.00 Total Department Staffing FTE 5.00 $ 393,866 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Print Shop $ 118,988 $ 134,332 $ 100 $ - $ 253,420 Mailing Services 6,030 7,900-41,750 55,680 Intradistrict Expense Transfers (187,511) (187,511) $ (62,493) $ 142,232 $ 100 $ 41,750 $ 121,

150 Kent School District No Adopted Budget by Department (General Fund) NUTRITION SERVICES Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Director of Nutrition Services 1.00 Managers Assistant Managers 0.82 Food Service Workers Coordinators 8.11 Warehouse 3.00 Dietitian 0.82 Office Support 2.08 Drivers Total Department Staffing FTE $ 4,967,771 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Nutrition Services Administration $ 41,000 $ 5,750 $ 2,500 $ - $ 49,250 Food Purchases 4,075, ,075,000 USDA Commodities 926, ,000 Nutrition Services Operations 579, ,763 6, ,000 1,383,263 Utilities - 70, ,000 Intradistrict Expense Transfers (228,306) (228,306) Community Services Nutrition Programs 197, ,067 $ 5,590,261 $ 723,513 $ 8,500 $ 150,000 $ 6,472,

151 Kent School District No Adopted Budget by Department (General Fund) TRANSPORTATION & MOTOR POOL Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Director of Transportation 1.00 Assistant Director 1.00 Office Manager 1.00 Office Support 2.00 Transportation Specialist I 3.00 Transportation Specialist II 1.00 Transportation Assistants 2.81 Dispatchers 1.63 Bus Drivers Mechanics 8.00 Shop Manager Total Department Staffing FTE $ 8,252,474 Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Transportation Administration $ 13,050 $ 66,970 $ 2,500 $ - $ 82,520 Transportation Operations 1,000, , ,279,608 Homeless Transportation - 309, ,760 Bus Garage / Maintenance 448,000 43, ,807 Motor Pool 69,349 1, ,985 Intradistrict Expense Transfers (718,160) (718,160) $ 812,239 $ 701,781 $ 2,500 $ - $ 1,516,

152 Kent School District No Adopted Budget by Department (General Fund) CONTINGENCY AMOUNTS Salaries Materials Professional Capital General Budget Contingency: & Benefits & Supplies Services Travel Outlay Total Basic Education $ 4,687,925 $ 1,325,000 $ 540,000 $ - $ - $ 6,552,925 Other Contingency 1,000,000 3,500, ,500,000 State Grants 259, ,981 Federal Grants 1,618, ,618,665 Nutrition Services 78, ,650 Transportation 145,000 50, ,000 District Indirects - State Grants , ,741 District Indirects - Federal Grants , ,916 Encumbrance Carryover - 50,000 1,000, ,050,000 Staffing Contingency: Substitutes / Class Coverage 3,306, ,306,050 Other Staffing Contingency 355, , $ 11,451,804 $ 4,925,000 $ 2,799,657 $ - $ - $ 19,176,

153 Kent School District Pensions and other Post-Employment Benefits (OPEB) Pensions General Information Substantially all district full-time and qualifying part-time employees participate in one of the following statewide retirement systems managed by the Washington State Department of Retirement Systems (DRS), under cost-sharing multiple-employer public employee defined benefit and defined contribution retirement plans. 1) TRS Teachers Retirement System 2) PERS - Public Employees Retirement System 3) SERS School Employees Retirement System Membership Participation, by plan, as of June 30, 2015, was as follows: Program Active members Inactive Vested Members Retired Members TRS 1 1, ,639 TRS 2 13,632 2,357 3,894 TRS 3 51,837 7,655 6,094 PERS 1 4,782 1,178 51,070 SERS 2 22,950 5,357 5,796 SERS 3 30,832 6,963 4,825 Certificated public employees are members of TRS. Non-certificated public employees are members of PERS (if Plan 1) or SERS. Plan 1 under TRS and PERS programs are defined benefit pension plans whose members joined the system on or before September 30, Plan 1 members are eligible to retire with full benefits after five years of credited service and attainment of age 60, after 25 years of credited service and attainment of age 55, or after 30 years of credited service. TRS 1 and PERS 1 are closed to new entrants. Plan 2 under the TRS or SERS programs are defined benefit pension plans whose members joined on or after October 1, 1977, but before June 30, 1996 (TRS) or August 31, 2000 (SERS). Members are eligible to retire with full benefits after five years of credited service and attainment of age 65, or after 20 years of credited service and attainment of age 55 with benefits actuarially reduced from age 65. Plan 3 under the TRS and SERS programs are defined benefit, defined contribution pension plans whose members joined on or after July 1, 1996 (TRS) or September 1, 2000 (SERS). Members are eligible to retire with full benefits at age 65, or they may retire at age 55 with at least ten service years with a reduced benefit amount, or they may retire at age 55 with at least 30 service years and receive either a reduced benefit or stricter return-to-work rules. Average final compensation (AFC) of Plan 1 TRS and PERS members is the highest average salary during any two consecutive years. For Plan 2 and Plan 3 TRS and SERS members, it is the highest average salary during any five consecutive years. The retirement allowance of Plan 1 TRS and PERS members is the AFC 149

154 multiplied by 2 percent per year of service, capped at 60 percent, with a cost of living adjustment. For Plan 2 TRS and SERS members, it is the AFC multiplied by 2 percent per year of service, also allowing for a cost of living adjustment. For the defined benefit portion of Plan 3 TRS and SERS members, it is the AFC multiplied by 1 percent per year of service with a cost of living adjustment. The employer contribution rates for PERS, TRS, and SERS (Plans 1, 2, and 3) and the TRS and SERS Plan 2 employee contribution rates are established by the Pension Funding Council based upon the rates set by the Legislature. The employee contribution rate for Plan 1 in PERS and TRS is set by statute at 6 percent and does not vary from year to year. The employer rate is the same for all plans in a system. The methods used to determine the contribution requirements are established under Chapters 41.40, 41.32, and RCW for PERS, TRS, and SERS, respectively. The District s contribution represents its full liability under both systems, except that future rates may be adjusted to meet the system needs. Contributions Pension contribution rates as of August 31, 2015: Plan Employee Employer Plan 1 TRS 6.00% 13.13% Plan 2 TRS 5.95% 13.13% Plan 3 TRS* % Plan 1 PERS 6.00% 11.18% Plan 2 SERS 5.63% 11.58% Plan 3 SERS* % *Member-selected rate between 5 and 15 percent, depending on plan Employer (District) required contribution in dollars: Plan Plan 1 TRS $ 218,542 $ 208,119 $ 275,400 Plan 2/3 TRS 269, , ,600 Plan 1 PERS $ 454,010 $ 439,067 $ 534,200 Plan 2/3 PERS 462, , ,300 Plan 2/3 SERS 94,736 90,064 86,600 Historical trend information showing TRS and PERS progress in accumulating sufficient assets to pay benefits when due is presented in the State of Washington s June 30, 2015 Comprehensive Annual Financial Report (CAFR). This report is available from: State of Washington Office of Financial Management P.O. Box Olympia, Washington

155 Other Post-Employment Benefits (OPEB) The state, through the Health Care Authority (HCA), administers an agent multiple-employer other post-employment benefit plan (OPEB). The Public Employees Benefits Board (PEBB) created within the HCA is authorized to design benefits and determine the terms and conditions of employee and retired employee participation and coverage, including establishment of eligibility criteria for both active and retired employees. Benefits purchased by PEBB include medical, dental, life and long-term disability. Employers participating in the plan include the state (which includes general government agencies and higher education institutions), 66 of the state s K-12 school and educational service districts (ESDs), and 227 political subdivisions. Additionally, the PEBB plan is available to the retirees of the remaining 245 K-12 school districts and ESDs. The Kent School District s retirees (approximately 800) are eligible to participate in the plan under this arrangement. Plan Description Eligibility District members are eligible for retiree medical benefits after becoming eligible for service retirement pension benefits (either reduced or full pension benefits) under Plan 2 or 3 of TRS or SERS. Age 65 with 5 years of service Age 55 with 20 years of service Former members who are entitled to a deferred vested pension benefit are not eligible to receive medical and life insurance benefits after pension benefit commencement. Survivors of covered members are eligible for medical benefits. Medical and Life Benefits Upon retirement, members are permitted to receive medical benefits. Retirees paid the following monthly rates for pre-65 medical coverage in 2015: Type of Coverage Employee Plan Description Employee & Spouse Full Family Group Health Classic $ $ 1, $ 1, Group Health CHDP $ $ 1, $ 1, Group Health SoundChoice $ $ 1, $ 1, Group Health Value $ $ 1, $ 1, Kaiser Permanente Classic $ $ 1, $ 1, Kaiser Permanente CDHP $ $ 1, $ 1, Uniform Medical Plan Classic $ $ 1, $ 1, Uniform Medical Plan CDHP $ $ 1, $ 1, Per member health costs vary depending on age, number of dependents, and expected morbidity. Retirees who are enrolled in Medicare Parts A and B receive an explicit subsidy in the form of reduced premiums on Medicare supplement plans, an amount approved by the state legislature. In calendar years 2014 and 2015, the explicit subsidy was up to $150 per member per month. 151

156 Annual OPEB Cost and Net OPEB Obligation The District s annual other post-employment benefits (OPEB) cost is calculated based upon the annual required contribution (ARC), an amount actuarially determined in accordance with the parameters of GASB statement 45. The ARC represents a level of funding that, if paid on an on-going basis, is projected to cover the normal cost each year and amortize any unfunded actuarial liabilities over a period of thirty years as of September 1, 2008 (level cost method). The following table shows the components of the district s annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the district s net OPEB. Determination of Annual Required August 31, August 31, August 31, Contribution (ARC) Normal Cost at Year End $ 3,710,428 $ 3,931,643 $ 3,931,643 Amortization of UAAL 2,801,638 3,439,317 3,439,317 Annual Required Contribution 6,512,066 7,370,960 7,370,960 Determination of Net OPEB Obligation Annual Required Contribution 6,512,066 7,370,960 7,370,960 Interest on Prior Year Net OPEB Obligation 1,219,171 1,391,832 1,587,650 Adjustment to ARC (1,300,449) (1,546,480) (1,840,754) Annual OPEB Cost 6,430,788 7,216,312 7,117,856 Less: Contribution Made* (1,826,490) (1,994,484) (1,823,152) Increase in Net OPEB Obligation 4,604,298 5,221,828 5,294,704 Prior Year Ending OPEB Balance 32,511,219 37,115,517 42,337,345 Net OPEB Obligation - End of Year $ 37,115,517 $ 42,337,345 $ 47,632,049 *Estimated based on retiree benefit amounts The District s annual OPEB cost, the percentage of OPEB cost contributed to the plan, and the net OPEB obligation for 2014 were: Percentage of Fiscal Year Annual OPEB OPEB Cost Net OPEB Ended Cost Contributed Obligation 8/31/2013 $ 6,430, % $ 37,115,517 8/31/2014 $ 7,216, % $ 42,337,345 8/31/2015 $ 7,117, % $ 47,632,049 Funding Policy The funding policy is based upon the pay-as-you-go financing requirements. Funded Status and Funding Progress As of August 31, 2014, the plan was zero percent funded. The accrued liability for benefits was $82.5 million, and the actuarial value of assets was $0, resulting in unfunded amortized actuarial liabilities (UAAL) of $82.5 million. The covered totaled $168,408,005 and the UAAL as a percentage of covered payroll is 49%. For further information on the results of the actuarial valuation of the employer provided subsidies associated with the state s PEBB plan, refer to: 152

157 Kent School District Fund Balances Fund balance refers to the difference between assets and liabilities in the governmental funds balance sheet, and is one of the most widely used elements of state and local government financial reporting. In order to enhance how fund balance is reported and improve it decision-making usefulness, in March 2009 the Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. GASB Statement 54 is designed to improve financial reporting by establishing fund balance classifications that are easier to understand and apply. It effectively establishes a hierarchy based largely on the extent to which a government is bound to observe spending constraints that govern how it can use amounts reported in the governmental funds balance sheet. Statement 54 establishes the following classifications of fund balance: Nonspendable fund balance includes amounts that are not in a spendable form (inventories, for example) or are required to be maintained intact (the principal of an endowment fund, for example). Restricted fund balance includes amounts that can be spent only for the specific purposes stipulated by external resource providers (grant providers, for example), constitutionally, or through enabling legislation (legislation creating a new revenue source and restricting its use). Effectively, restrictions may be changed or lifted only with the consent of the resource providers. Committed fund balance includes amounts that can be used only for the specific purposes determined by a formal action of the government s highest level of decision-making authority (Board of Directors, for example). Commitments may be changed or lifted only by the government taking the same formal action that imposed the original constraint. Assigned fund balance comprises amounts intended to be used by the government for specific purposes. Intent can be expressed by the governing body or by an official to which the governing body delegates the authority (Superintendent, for example). In governmental funds other than the general fund, assigned fund balance represents the amount that is not restricted or committed. This indicates that resources in other governmental funds are, at a minimum, intended to be used for the purpose of that fund. Unassigned fund balance is the residual classification for the general fund and includes all amounts not contained in the other classifications. Unassigned amounts are technically available for any purpose. If another governmental fund has a fund balance deficit, then it will be reported as a negative amount in the unassigned classification in that fund. Positive unassigned amounts will be reported only in the general fund. 153

158 The following table reflects the beginning fund balances, total revenues and other resources, total expenditures and other uses, and ending fund balances for all of the district s funds. CHANGES IN FUND BALANCE ADOPTED BUDGET Capital Debt Associated Transportation General Projects Service Student Body Vehicle Fund Fund Fund Fund Fund Nonspendable Fund Balance $ 550,000 $ - $ - $ - $ - Restricted Fund Balance 3,200,000 1,421,000 12,616,789 1,525,000 1,060,734 Committed Fund Balance - 3,882, Assigned Fund Balance 500, , Unassigned Fund Balance 1,264, Total Beginning Fund Balance $ 5,514,152 $ 6,043,900 $ 12,616,789 $ 1,525,000 $ 1,060, Revenues and Other Sources $ 349,314,120 $ 15,291,100 $ 24,396,700 $ 4,202,863 $ 899, Expenditures and Other Uses $ (346,186,188) $ (17,002,609) $ (26,104,270) $ (4,268,932) $ (1,816,826) Nonspendable Fund Balance 550, Restricted Fund Balance 4,200, ,000 10,909,219 1,458, ,281 Committed Fund Balance - 1,429, Assigned Fund Balance 750,000 2,027, Unassigned Fund Balance 3,142, Total Ending Fund Balance $ 8,642,084 $ 4,332,391 $ 10,909,219 $ 1,458,931 $ 143,

159 ADOPTED BUDGET INFORMATIONAL SECTION SE 256TH STREET, KENT, WA KING COUNTY WA 155

160 Kent School District Property Taxes Property tax revenues are collected as the result of special levies passed by the voters in the district. Per Revised Code of Washington , the tax assessment date is January 1 of the calendar year of collection. The tax lien date is January 1 of the year of collection and taxes receivable are recognized as of that date. Current year taxes are due by April 30. However, without incurring penalty, the taxpayer may elect to pay one-half of their tax liability by April 30, with the remaining balance due by October 31 and are then delinquent after that date. Typically, just over half of total taxes are collected by April 30. King County forecloses on property following the third year of delinquency. Since the district s fiscal year begins on September and ends on the following August 31, a portion of two different calendar year property tax levies are included in each fiscal year. Taxes may be levied for all funds of the district except for the Associated Student Body (ASB) Fund. In Washington State, both real and personal property are assessed for property tax purposes. Personal property refers to assets used in conducting a business. The chief characteristic distinguishing personal property from real property is mobility, meaning it can be moved from one place to another. Unless specifically exempt, all tangible personal property is taxable, including items such as: office equipment, communication equipment, supplies and materials not held for resale or not components of a product, tools, furniture and fixtures used in a business, leased or rented equipment, leasehold and tenant improvements, and lessee-owned improvements on public land, machinery and equipment used in agriculture, construction or manufacturing, commercial vessels not subject to excise tax, boathouses, portable buildings and office trailers. The following charts and tables reflect historical, current and projected assessed values, tax rates, tax levies and collections of the Kent School District. 156

161 KENT SCHOOL DISTRICT NO. 415 ASSESSED VALUE OF TAXABLE PROPERTY AND PROPERTY TAX RATES ALL OVERLAPPING TAXING AUTHORITIES 2010 THROUGH 2016 ACTUAL and PROJECTED Debt Capital Total Calendar Assessed General Service Projects District King Port of Rural City of Year Valuation Fund Fund Fund Levy State County Seattle Libraries Kent Total 2010 $ 18,188,002,178 $ $ $ $ $ $ $ $ $ $ $ 17,559,853,978 $ $ $ $ $ $ $ $ $ $ $ 16,822,080,478 $ $ $ $ $ $ $ $ $ $ $ 15,780,533,835 $ $ $ $ $ $ $ $ $ $ $ 16,523,646,922 $ $ $ $ $ $ $ $ $ $ $ 18,680,289,494 $ $ $ $ $ $ $ $ $ $ $ 19,957,076,436 $ $ $ $ $ $ $ $ $ $ Projected: 2017 $ 20,954,930,258 $ $ $ $ $ $ $ $ $ $ $ 21,583,578,166 $ $ $ $ $ $ $ $ $ $ $ 22,231,085,511 $ $ $ $ $ $ $ $ $ $ $ 22,898,018,076 $ $ $ $ $ $ $ $ $ $ Source Data: King County Assessor's Office Note: Projected growth in assessed valuation - 5% (2017), 3% ( ) 157

162 KENT SCHOOL DISTRICT NO. 415 PROPERTY TAX LEVIES AND COLLECTIONS FOR CALENDAR YEARS 2010 TO 2017 Property Tax Rates $7.00 $6.50 $6.028 Tax Rate $6.00 $5.50 $5.00 $4.809 $5.387 $5.600 $5.735 $5.414 $5.344 $5.251 $4.50 $ Calendar Year 158 PROPERT Y T AX LEVIES CALENDAR YEAR T AX COLLECT IONS COLLECTED BY 8/31 RATE PER TAX CAPITAL DEBT $1,000 CAPITAL DEBT % OF % OF (CALENDAR) GENERAL PROJECTS SERVICE TOTAL ASSESSED GENERAL PROJECTS SERVICE TOTAL TOTAL TOTAL YEAR FUND FUND FUND LEVY VALUE FUND FUND FUND COLLECTED LEVY AMOUNT LEVY 2010 $ 50,490,769 $ 5,000,665 $ 31,004,294 $ 86,495,728 $ $ 42,185,783 $ 4,950,878 $ 21,007,128 $ 68,143, % $ 35,822, % 2011 $ 56,438,444 $ 5,000,609 $ 32,003,087 $ 93,442,140 $ $ 47,032,739 $ 4,960,734 $ 31,241,313 $ 83,234, % $ 42,080, % 2012 $ 58,994,829 $ 5,000,689 $ 29,003,761 $ 92,999,279 $ $ 49,781,672 $ 4,933,812 $ 30,601,266 $ 85,316, % $ 45,075, % 2013 $ 59,966,417 $ 5,001,224 $ 29,008,391 $ 93,976,032 $ $ 58,692,521 $ 4,982,072 $ 28,934,314 $ 92,608, % $ 49,228, % 2014 $ 61,184,328 $ 5,004,404 $ 27,526,636 $ 93,715,368 $ $ 60,969,385 $ 4,989,681 $ 27,476,875 $ 93,435, % $ 49,685, % 2015 $ 67,091,800 $ 7,001,380 $ 26,007,505 $ 100,100,685 $ $ 67,026,978 $ 6,977,977 $ 26,040,015 $ 100,044, % $ 53,163, % 2016 $ 70,952,491 $ 7,019,624 $ 27,614,119 $ 105,586,234 $ $ 70,883,939 $ 6,996,160 $ 27,648,637 $ 105,528, % $ 56,076, % 2017 $ 70,951,451 $ 7,000,000 $ 27,500,000 $ 105,451,451 $ $ 70,882,900 $ 6,976,602 $ 27,534,375 $ 105,393, % $ 56,005, % Note: 2016 and 2017 based on budgeted amounts

163 Based on current real estate market data, the median selling price for homes in Kent, WA. from October 2015 to April 2016 was $303,750. This represents an increase of $20,000 or approximately 7% over the previous six-month period. Over the past five years, from April 2011 through April 2016, median sales prices have appreciated $92,500, from $217,500 to $310,000 or approximately 40%. The tax levy for is estimated to be $5.39 per thousand of assessed valuation. The following table and chart depicts typical taxes paid by homeowners over a range of property values from $195,000 to $350,000. $5,000 $4,500 $4,000 $3,500 KENT SCHOOL DISTRICT PROPERTY TAX LEVIES FOR TYPICAL HOME VALUES FOR CALENDAR YEARS 2011 TO 2020 Tax Liability $3,000 $2,500 $2,000 $1,500 $1,000 $500 $ Calendar Year $350,000 Home value $200,000 Home value $195,000 Home value Assessed Value Assessed Value Assessed Value Year T ax Rate Value (A) $195,000 (B) T ax $200,000 (B) T ax $350,000 (B) T ax 2011 $ % $ 195,000 $ 1,050 $ 200,000 $ 1,077 $ 350,000 $ 1, $ % $ 188,265 $ 1,054 $ 193,093 $ 1,081 $ 337,912 $ 1, $ % $ 180,355 $ 1,087 $ 184,980 $ 1,115 $ 323,715 $ 1, $ % $ 169,189 $ 970 $ 173,527 $ 995 $ 303,672 $ 1, $ % $ 177,156 $ 959 $ 181,698 $ 984 $ 317,972 $ 1, $ % $ 200,278 $ 1,070 $ 205,413 $ 1,098 $ 359,473 $ 1, $ % $ 224,665 $ 1,180 $ 230,426 $ 1,210 $ 403,245 $ 2, $ % $ 231,405 $ 1,120 $ 237,339 $ 1,148 $ 415,343 $ 2, $ % $ 238,347 $ 1,149 $ 244,459 $ 1,178 $ 427,803 $ 2, $ % $ 245,498 $ 1,156 $ 251,793 $ 1,185 $ 440,637 $ 2,074 (A) Value is the percentage the assessed value either increased or decreased compared to the prior year. (B) Average home values in the Kent School District range from $200,000 to $350,

164 Kent School District Educational Program and Operations (EP&O) Levy Educational Program and Operations (EP&O) Levy Calendar Year 2016 Levy: 2016 Levy Base $ 266,483, Levy Authority Percentage 28.89% Interdistrict Transfers $ 17,945 Levy Authority After Transfers $ 77,004,925 Maximum 2016 Local Effort Assistance $ 6,050, Levy Authority $ 70,954,295 Voter Authorized Levy $ 79,000,000 Levy Rollback $ (8,045,705) Calendar Year 2017 Estimated Levy: 2017 Levy Base $ 272,622, Levy Authority Percentage 28.89% Interdistrict Transfers $ 28,525 Levy Authority After Transfers $ 78,789,205 Maximum 2017 Local Effort Assistance $ 6,307, Levy Authority $ 72,481,326 Voter Authorized Levy $ 82,300,000 Levy Rollback $ (9,818,674) Levy Collection Amount Amount Percentage Budgeted Fall 2016 $ 70,954, % $ 33,362,710 Spring 2017 $ 72,481, % $ 38,291,882 Total M & O Levy $ 71,654,

165 Educational Program and Operations (EP&O) Levy, continued EP&O Portion of Salaries for Formula Staff: Certificated Instructional Staff $ 16,159,980 Certificated Administrative Staff 5,670,960 Classified Staff 6,629,154 Total EP&O Portion of Salaries for Formula Staff $ 28,460,094 Above Formula Staff, Substitutes and Extracurricular Certificated Instructional Staff $ 8,629,965 Certificated Administrative Staff 1,831,257 Classified Staff 5,496,820 Substitutes 2,670,500 Extracurricular 893,930 Total Above Formula Staff, Subs. And Extracurricular $ 19,522,472 $ 47,982,566 EP&O Portion of Salaries for Formula and Above Formula Staff $ 47,982, % EP&O Portion of Payroll Taxes and Other Benefits 9,244, % EP&O Portion of Salaries, Payroll taxes and Other Benefits 57,227, % EP&O Portion of Materials, Supplies and Operating Costs 2,527, % EP&O Portion for Basic Education 59,754, % EP&O Portion of Special Education (Personnel & MSOC) 10,330, % EP&O Portion of Transportation (Personnel & MSOC) 1,568, % Total Educational Programs and Operations Levy $ 71,654, % 161

166 Kent School District Enrollment History and Projection Methods The Kent School District prepares all enrollment projections internally through the Fiscal Services department. For budgeting and capital planning purposes, enrollment growth projections are based on the cohort survival method with some district modifications. This method is based on calculating or projecting the number of students that survive or move from one grade level to the next. King County live birth data and the District s relational percentage average is used to determine the number of kindergartners expected to enter the district each year. HISTORICAL AND PROJECTED HEADCOUNT ENROLLMENT by GRADE LEVEL Enrollment as of October 1 Grades K-6 Grades 7-8 Grades 9-12 Total 2020 Projected 15,932 4,486 7,559 27, Projected 15,711 4,361 7,485 27, Projected 15,515 4,103 7,423 27, Projected 15,248 4,037 7,491 26, Adopted 14,525 4,009 7,827 26, Actual 14,620 4,074 7,818 26, Actual 14,572 4,195 7,956 26, Actual 14,456 4,167 7,940 26, Actual 14,208 4,277 8,126 26, Actual 14,003 4,216 8,396 26, Actual 13,962 4,248 8,420 26, Actual 14,027 4,290 8,447 26, Actual 14,027 4,270 8,534 26, Actual 13,958 4,321 8,583 26, Actual 14,016 4,465 8,515 26,996 Note: Projected enrollments are taken from the Capital Facilities Plan. The District s adopted budget requirements are based on the number of projected students. State school funding, the primary source of District revenue, is calculated on the basis of number and type of students enrolled. The following graph displays student enrollment (headcount) for five years based on actual enrollment as of October 1, and projected enrollment for the next five years. 162

167 KENT SCHOOL DISTRICT NO. 415 THREE YEAR ENROLLMENT HISTORY BY SCHOOL (FTE) Actual October FTE Adopted FTE School Location Grades Senior High Schools Kent-Meridian SE 256th Street , , , , Kentlake SE Falcon Way , , , , Kentridge SE 208th Street , , , , Kentwood th Avenue SE , , , , Middle Schools Cedar Heights SE 272nd Street Mattson SE 251st Street Meeker SE 192nd Street Meridian th Avenue SE Millcreek 620 Central Avenue N Northwood SE 184th Street Elementary Schools Carriage Crest th Avenue SE K Cedar Valley Timberlane Way SE K Covington SE Wax Road K Crestwood th Avenue SE K East Hill 9825 S. 240th Street K Emerald Park SE 216th Street K Fairwood th Avenue SE K George Daniel SE 248th Street K Glenridge th Avenue SE K Grass Lake st Place SE K Horizon th Avenue SE K Jenkins Creek th Avenue SE K Kent th Avenue S. K Kent Valley Early Learning Ctr 317 4th Avenue S. PreK-K see note Lake Youngs nd Avenue SE K Martin Sortun SE 248th Street K Meadow Ridge th Avenue SE K Meridian th Avenue SE K Millennium SE 270th Street K Neely-O'Brien 6300 S. 236th Street K Panther Lake SE 216th Street K Park Orchard SE 232nd Street K Pine Tree th Avenue SE K Ridgewood nd Place SE K Sawyer Woods th Avenue SE K Scenic Hill Woodland Way S. K Soos Creek SE 218th Place K Springbrook th Avenue SE K Sunrise nd Avenue SE K Other Locations Mountain View Academy Military Road S Phoenix Academy SE 264th St Regional Justice Center 401 Fourth Avenue N Total Enrollment (FTE) 25, , , , Note: Kent Valley Early Learning Center (KVELC) opened in ; for that year, enrollments were reported at the student's home school. KVELC serves Kent and Neely-O'Brien elementary schools. 163

168 Kent School District Staffing Allocations and Projections KENT SCHOOL DISTRICT NO. 415 FULL TIME EQUIVALENT DISTRICT EMPLOYEES BY PROGRAM Actual FTE Projected Regular Education Certificated (A) 1, , , , , , Classified (B) Special Education Certificated (C) Classified (D) Vocational Education Certificated (E) Classified (D) Compensatory Education Certificated (E) Classified (D) Other Instructional Programs Certificated (E) Classified (D) Support Services Administrators Classified (F) Total Certificated FTE 1, , , , , , Total Classified FTE , , , TOTAL FTE 2, , , , , , Source: OSPI Report 1801 (A) (B) (C) (D) (E) (F) Representative position descriptions: T eachers, Librarians, Principals, Nurses Teacher aides, office assistants, registrars, library assistants Teachers, speech therapists, occupational therapists, psychologists T eacher aides T eachers Bus drivers, food service workers, custodians, bookkeepers, administrative assistants, maintenance workers accounting technicians, warehouse workers, mechanics, etc 164

169 Kent School District Materials, Supplies & Operating Costs (MSOC) Budget The District provides each school with its discretionary, non-personnel budget allocation based on a Weighted Student Allocation (WSA) method. This method provides funding based on student needs and funding equity. Rather than using a rate-per-student to determine a school s MSOC allocation, the WSA method uses a three-part formula consisting of a Base Student Cost (BSC), a Weighted Factor (WF), and enrollment. The WSA formula is: Weighted Student Allocation = Enrollment + Poverty Factor + Mobility Index. MSOC allocations for District departments are based on a combination of historical expenditure levels and known or anticipated current needs. The District s total MSOC (materials, supplies, and operating costs) allocations for the current and prior two years are shown below. Comparison of MSOC Budget MSOC Category Difference* % Change School Allocations $ 2,206,906 $ 2,368,477 $ 2,323,940 $ (44,537) -1.92% Department Allocations 8,230,390 8,437,695 8,720, , % T extbooks/consumables 1,100,000 3,687,354 2,314,030 (1,373,324) % District Operational 6,527,153 6,776,177 7,256, , % Utilities 5,560,000 5,560,000 5,530,000 (30,000) -0.54% Inclusive Education 4,440,860 4,083,754 4,159,044 75, % T ransportation 1,500,820 1,506,151 1,740, , % Grants/Categorical 7,975,306 11,154,046 8,935,874 (2,218,172) % Nutrition Services 6,406,233 6,386,543 6,305,207 (81,336) -1.29% Total MSOC $ 43,947,668 $ 49,960,197 $ 47,285,802 $ (2,674,395) -5.66% *Difference is between and MSOC: Materials, Supplies and Operating Costs MSOC allocations by each school and department are shown on the following pages. 165

170 Kent School District Budget Allocations by School (Non-Personnel) MSOC Materials, Supplies, and Operating Costs SCHOOL ALLOCATIONS Schools ELEMENTARY SCHOOLS (sorted largest to smallest) Increase / (Decrease) T otal T otal T otal Projected WS* Projected WS* Projected WS* Enrollment Allocation Enrollment Allocation Enrollment Allocation Martin Sortun 621 $ 50, $ 58, $ 7,692 Panther Lake , ,280 (14) (2,187) Meridian , ,690 (58) (5,677) Neely-O'Brien , , Scenic Hill , , ,955 Kent , ,108 (12) 1,961 Sunrise , , ,362 Meadow Ridge , ,897 (37) (4,480) Millennium , ,139 (13) (1,691) East Hill , ,624 (55) (3,740) Park Orchard , ,947 (55) (2,471) George Daniel , ,023 (68) (4,707) Springbrook , ,938 (11) (1,286) Covington , , ,911 Emerald Park , , Lake Youngs , , ,045 Crestwood , ,253 (16) (946) Glenridge , , ,822 Pine Tree , ,335 (52) (3,407) Sawyer Woods , , Horizon , ,702 (3) (686) Jenkins Creek , , ,792 Carriage Crest , ,339 (23) (1,432) Ridgewood , ,809 (83) (5,170) Grass Lake , ,306 (47) (1,380) Fairwood , ,683 (42) (3,213) Soos Creek , , (49) Cedar Valley , ,787 (30) (1,704) 14,733 $ 1,207,691 14,440 $ 1,187,068 (293) $ (20,623) *WSA: Weighted Student Allocation, based on: a) student needs, b) equity, c) basic administrative expenditures Formula: WSA = Enrollment Factor + Poverty Factor + ELL Factor 166

171 Kent School District Budget Allocations by School (Non-Personnel), continued MSOC Materials, Supplies, and Operating Costs SCHOOL ALLOCATIONS Schools MIDDLE SCHOOLS (sorted largest to smallest) Increase / (Decrease) T otal T otal T otal Projected WS Projected WS Projected WS Enrollment Allocation Enrollment Allocation Enrollment Allocation Mill Creek 869 $ 85, $ 82,832 (8) $ (2,404) Cedar Heights , ,201 (39) (4,407) Northwood , , Mattson , , Meeker , ,357 (79) (7,762) Meridian , ,342 (55) (6,540) 4,091 $ 367,644 3,951 $ 347,721 (140) $ (19,923) Schools HIGH SCHOOLS (sorted largest to smallest) Increase / (Decrease) T otal T otal T otal Projected WS Projected WS Projected WS Enrollment Allocation Enrollment Allocation Enrollment Allocation Kent-Meridian 1,995 $ 197,176 2,019 $ 192, $ (4,929) Kentridge 2, ,619 2, , Kentwood 1, ,583 1, , ,190 Kentlake 1, ,406 1, ,675 (14) (4,731) Kent Phoenix , ,689 (17) (3,267) 7,550 $ 677,740 7,723 $ 674, $ (3,003) School Projected WS Projected WS Projected WS Enrollment Allocation Enrollment Allocation Enrollment Allocation i-grad 340 $ 69, $ 69, $ - School Projected WS Projected WS Projected WS Enrollment Allocation Enrollment Allocation Enrollment Allocation KMVA 325 $ 24, $ 21,484 (45) $ (3,192) School Projected WS Projected WS Projected WS Enrollment Allocation Enrollment Allocation Enrollment Allocation KVELC 232 $ 21, $ 23,430 7 $ 2,204 TOTAL SCHOOL ALLOCATIONS: Increase / (Decrease) T otal T otal T otal Projected WS Projected WS Projected WS Enrollment Allocation Enrollment Allocation Enrollment Allocation 27,271 $ 2,368,477 27,091 $ 2,323,940 (180) $ (44,537) 167

172 Kent School District Budget Allocations by Department (Non-Personnel) DEPARTMENT ALLOCATIONS Materials, Supplies and Operating Costs (MSOC) DEPARTMENT Budget Budget Increase / (Decrease) Board of Directors $ 63,000 $ 63,000 $ - Superintendent 38,000 38,000 - Academics and Innovation: Chief Academics and Innovation Officer $ 275,709 $ 263,557 $ (12,152) Director of Early Learning 15,200 15,200 - School Improvement Officers 52,000 52,000 - Standards Based Instruction Curriculum Alignment 63, ,813 60,593 Fine Arts 81,072 67,925 (13,147) Health and Fitness 26,857 8,250 (18,607) Highly Capable 27,515 26,788 (727) Language Arts 164, ,590 (57,503) Math 219, ,095 (36,352) Science 89,128 40,300 (48,828) Social Studies 42,179 9,585 (32,594) World Language 27,727 8,925 (18,802) International Baccalaureate 23,000 33,820 10,820 CT E Administration 44,153 30,000 (14,153) Professional Development 585, ,000 - T otal Academics and Innovation $ 1,736,300 $ 1,554,848 $ (181,452) Accountability: Chief Accountability 78,569 71,569 (7,000) Research & Assessment 141, ,840 (6,517) Report Cards Counseling In-Service Health Services 93,391 93,391 - Drug Free Schools 19,360 19,360 - Becca Reporting 15,323 7,000 (8,323) Total Accountability $ 348,000 $ 326,160 $ (21,840) Human Resources $ 385,000 $ 460,352 $ 75,352 Technology, Security & Community Connections: IT Instructional, Operations/Admin 2,885,975 2,729,950 (156,025) Print Shop & Mail Services 310, ,000 - Safety and Security 120, , ,000 Community Connections 166, ,000 - Total Technology $ 3,481,975 $ 3,875,950 $ 393,975 Business Services: Chief Business Officer 124, , Fiscal Services 68, ,000 38,000 Purchasing & Distribution Svcs. 52,420 52,420 - Maintenance 1,240,000 1,361, ,700 Operations 505, ,000 (145,000) Environmental Services 26,000 26,000 - Risk Management 10,000 10,000 - Athletics 360, ,900 1,900 T otal Business Services $ 2,385,420 $ 2,402,120 $ 16,700 Total Department Allocations $ 8,437,695 $ 8,720,430 $ 282,

173 Kent School District Operational Budget DISTRICT OPERATIONAL Increase/ (Decrease) Operational Property & Liability Insurance $ 1,550,150 $ 1,783,200 $ 233,050 Property & Liability Insurance Deductibles 196, ,000 (46,000) District Copier Program 350, ,000 - State Auditor's Audit Fee 85,000 85,000 - Election Expense 350, ,000 (150,000) NSBA-National School Boards Association Affiliate 10,000 10,000 - WSSDA-Washington State School Directors' Assoc. 26,000 26,000 - WABS-Washington Alliance for Better Schools 7,000 7,000 - WASA EduPortal Services 7,000 7,000 - NEWS Membership 20,000 20,000 - School Information Research Services 2,000 2,000 - Community Involvement/Services 6,300 6,300 - Courier Services 4,200 4,200 - High School ShoWare 30,000 30,000 - Principal Contract Professional Development 236, ,000 (56,000) School Resource Officer Agreement 462, ,000 38,000 School Closure Notice Fee - 1,000 1,000 District Alarm Monitoring Contract 45,000 50,000 5,000 I-Grad Lease 200, ,000 50,000 Bond Service Fees 10,000 10,000 - Sub-Total Operational $ 3,596,650 $ 3,671,700 $ 75,050 Inspection & Permit Fees State L&I Elevator Permits $ 7,500 $ 8,000 $ 500 State L&I Pressure Vessels 15,000 20,000 5,000 Fire Permits/Inspections 85,500 90,000 4,500 Property T ax Fees 12,000 12,000 - Sub-Total Inspection & Permit Fees $ 120,000 $ 130,000 $ 10,000 Technology Licensing/Maint. Microsoft School Agreement Computer Licensing $ 684,121 $ 704,644 $ 20,523 WSIPC Skyward (student, financial, IEP Online) 575, ,263 17,280 Edgenuity 94,854 97,700 2,846 I-Ready 191, ,934 5,736 Other Various License Fees 70, ,965 67,425 School Data Solutions-Homeroom Plus 93,147 95,941 2,794 Other Various School/Education software & licensing 142, ,790 4,960 Naviance 152, ,590 4,560 Allovue - 150, ,000 Data Center Infrastructure Maintenance (APC) 343, ,128 (16,069) Commvault support 130, ,000 24,310 Automatic Student Transfer Software System Other network support contracts 187, ,929 6,038 Web Sites Hosting 108, ,864 35,906 Web Filtering 108, ,540 3,249 HP Support Contract 115,000 91,129 (23,871) SchoolPace eirla 146, ,455 4,382 Sub-Total Technology Licensing/Maintenance $ 3,144,803 $ 3,454,872 $ 310,069 TOTAL DISTRICT OPERATIONAL $ 6,861,453 $ 7,256,572 $ 395,

174 Kent School District Textbook & Other Classroom Resources Budget District Level Textbook Budget Budget Budget TextBooks: Social Studies $40,000 $113,500 Math 9, ,830 Language Arts 6,000 97,400 Science 160, ,000 Highly Capable 5,000 2,000 World Language 3,500 9,100 Health/Fitness 4,500 5,000 Art 8,000 12,000 Total Textbooks $236,000 $895,830 Classroom Resources Materials: Math $420,000 $250,000 Language Arts 79, ,000 Science 65, ,000 Health/Fitness 22,750 10,000 Art 47,550 21,650 Social Studies 11,620 13,500 Highly Capable 3,500 8,700 Total Classroom Resources Mat. $649,420 $1,138,850 Instructional Technology Software: Language Arts $88,000 $75,750 Art $1,500 $0 Math $68,580 $110,000 Science 45,000 89,100 Health /Fitness 1,500 4,500 Social Studies 10,000 0 Total Inst. Technology Software $214,580 $279,350 MMH Journeys 977,250 0 IRLA Expansion and Expeditionary Learning Modules 1,226,002 0 Foundational Skill Toolkit for K-2 384,102 0 Total District Level Textbook Budget $3,687,354 $2,314,

175 Kent School District General Obligation Bonds and Long-Term Debt Discussion of the District s capital facilities projects and related funding was provided earlier in this document in the Financial Section, as part of the Capital Projects Fund. Current debt schedules for the District s outstanding long-term debt are provided on the pages that follow. 171