PROFILE INFORMATION SPEARVILLE USD

Transcription

1 PROFILE INFORMATION 26-7 SPEARVILLE USD 38 School Finance Kansas State Department of Education Landon State Office Building 9 SW Jackson Street, Suite 356 Topeka, Kansas

2 Budget General Information (characteristics of district) KSDE Website Information Available Summary of Expenditures (Sumexpen.xlsx) i

3 26-7 Budget General Information USD #: 38 Introduction Spearville USD #38 is a 2A District in Ford County Kansas with an enrollment averaging 35 students. The District employs 48 full-time and part-time staff. Board Members Shawn Rich (Vice-President 32 Sophy Spearville, KS Mike Shafer (President) 4 E. Avenue A Spearville, KS Brad Ackerman 3 N. Stafford Spearville, KS Mike Hubbell Rd. Spearville, KS Kyle Kistler 2 N. Moody Spearville, KS Myron Ricke 54 Davis Spearville, KS Kevin Rueb 72 2 Rd. Wright, KS Key Staff Superintendent: Daryl E. Stegman Business Office Staff: Shawna Thacker, Clerk Curriculum & Instruction Staff: Christopher Korbe, Elem. Principal & Curriculum Director Other Key Contacts: Patrick Crowdis, Spearville Middle School & High School Principal Lorie Stein, Counselor The District s Accomplishments and Challenges Accomplishments: Standards of Excellence on Kansas Assessment Record high ACT cumulative score for the District, based on testing all students, not just those attending post-secondary institutions. Highly Resourceful Effective School District spending less than the State Average per student. Very strong and competitive salary schedule and fringe benefit package. Study enrollment while maintaining small student to teacher ratio. KCP&L, Duke Energy, EDF Renewable and West Star Energy Annual Donation from the Wind farm Low number of At-Risk students. All Day Kindergarten New building addition (2) New HS Building including classrooms, commons, gymnasium, parking (24)

4 Buildings maintained and updated to meet student s needs High population of students going to higher education opportunities upon graduation K-5 building with two classes at each lower grade Teacher longevity in the district New Track Renovation scheduled (25) K-2 : Computers/IPADS Challenges: Rising costs of health care premiums. Recruiting new teachers. Lack of additional funding Ineligible for many grants and funding projects due to low number of students qualifying for free-reduced lunches. Lack of students qualifying for Pre-K at-risk or SPED funding to offer Pre-K to the other district 3 and 4 year-old students. Declining Economy Declining of State funding supporting education Declining of Federal funding supporting education Difficulty of finding staff members for specialty programs i.e. gifted Housing is limited in the city of Spearville 2

5 K-2 Statistics (Building, District or State Totals) website below: Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications website below: Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card website below: Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 3

6 USD# 38 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,437,93 5% 2,69,25 45% 7% 2,5,554 43% -4% Student Support Services 39,62 % 32,98 % -7% 5,395 % 53% Instructional Support Services % 735 % %,8 % 369% Administration & Support 526,995 % 482,397 8% -8%,233,75 2% 56% Operations & Maintenance 523,83 % 582,549 % % 565,5 % -3% Transportation 67,444 4% 5,43 3% -% 25,3 3% 36% Food Services 22,363 4% 23,792 4% % 246,62 4% 5% Capital Improvements 56,777 % 928,4 6% 535% 24, 4% -74% Debt Services 797,82 7% 798,844 4% % 85,495 4% % Other Costs % % % % % Total Expenditures* 4,76,639 % 5,799,65 % 22% 5,868,92 % % Amount per Pupil $4,64 $6,98 2% $7,6 % Current Expenditures** 3,873,9 % 4,4,395 % 4% 4,724,55 % 7% Amount per Pupil $,442 $,83 3% $3,84 7% Percent of Expenditures Instruction*** (Total Expenditures) 2,437,93 5% 2,69,25 45% -6% 2,5,554 43% -2% Instruction*** (Current Expenditures) 2,437,93 63% 2,69,25 65% 2% 2,5,554 53% -2% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-2), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) Note: Percentages on charts are within +-% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - Transportation - 27 Student Support Services - 2 Food Service - 3 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 5 Transfers ,, 2,5, 2,,,5,,, 5, 2,5,554 Summary of Total Expenditures by Function (All Funds) 5,395,8,233,75 565,5 25,3 246,62 24, 85, Summary of Total Expenditures by Function Capital Improvements 4% Food Services 4% Transportation 3% Operations & Maintenance % Debt Services 4% Administration & Support 2% Instruction 43% Student Support Services % Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/2/26 3:58 PM Sumexpen.xlsx Page of 3

7 USD# 38 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,54,49 66%,592,38 72% 6%,594,3 73% % Student Support 27,326 % 28,88 % 3% 27,72 % -2% Instructional Support % % % % % Administration & Support 463,8 2% 44,368 9% -% 399,8 8% -4% Operations & Maintenance 232,4 % 62,736 7% -3% 6,6 7% -% Transportation 35,8 2% 9,857 % -72% 7,6 % -23% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,263,29 % 2,27,457 % -2% 2,9,2 % -% Amount per Pupil $6,686 $6,464-3% $6,46 -% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items.,6,,594,3 Summary of General Fund Expenditures,4,,2,,, 8, 6, 4, 399, , Instruction 27,72 Student Support Instructional Support Administration & Support 6,6 Operations & Maintenance Transportation 7,6 Capital Improvements Other Costs Summary of General Fund Expenditures by Function Administration & Support 8% Student Support % Operations & Maintenance 8% Instruction 73% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/2/26 3:58 PM Sumexpen.xlsx Page 2 of 3

8 USD# 38 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 6,35 22% 93,25 26% 82% 94,5 27% % Student Support % % % % % Instructional Support % % % % % Administration & Support 44 % 39,268 5% 2769% 4,35 6% 5% Operations & Maintenance 254,76 52% 38,2 5% 5% 32, 4% -2% Transportation 29,275 26% 37,226 8% 6% 94,4 27% 42% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 489,63 % 749,847 % 53% 732,35 % -2% Amount per Pupil $,446 $2,96 52% $2,4-2% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 4, 35, 3, 32, 25, 2, 94,5 94, ,, , Instruction Student Support Instructional Support 4,35 Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Transportation 26% Instruction 27% Instruction Student Support Instructional Support Operations & Maintenance 4% Administration & Support 6% Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/2/26 3:58 PM Sumexpen.xlsx Page 3 of 3

9 27,326 28,88 27,72 65,75 47,83 22, 463, ,636 44,5 486, , ,7,6,526,785,559,788,8 USD# 38 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,6,526 59%,785,559 6% %,788,8 6% % Student Support 27,326 % 28,88 % 3% 27,72 % -2% Instructional Support % % % % % Administration & Support 463,325 7% 453,636 5% -2% 44,5 5% -3% Operations & Maintenance 486,587 8% 542,838 8% 2% 463,7 6% -5% Transportation 65,75 6% 47,83 5% -% 22, 7% 37% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,752,839 % 2,957,34 % 7% 2,923,336 % -% Amount per Pupil $8,32 $8,66 6% $8,548 -% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 of the Sumexpen and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function,8,,6,,4,,2,,, , , , 2, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General and Supplemental General Fund Expenditures by Function Transportation 7% Operations & Maintenance 6% Instruction Instruction 6% Student Support Instructional Support Administration & Support 5% Administration & Support Student Support % Operations & Maintenance Transportation Capital Improvements Other Costs 9/2/26 3:58 PM Sumexpen.xlsx Page 4 of 3

10 2,369 3,33 3,3 366, ,522 43,769 USD# 38 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 366,242 99% 372,522 99% 2% 43,769 99% 8% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 2,369 % 3,33 % 4% 3,3 % -% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 368,6 % 375,852 % 2% 47,69 % 8% Amount per Pupil $,89 $, % $,9 8% The Summary of Special Education Fund Expenditures chart information comes from pages 6-3 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 45, 4, 35, 3, 25, 2, 5, , 5, Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Transportation % Instruction Student Support Instruction 99% Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/2/26 3:58 PM Sumexpen.xlsx Page 5 of 3

11 USD# 38 Instruction Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General,54,49,592,38 6%,594,3 % Federal Funds 32,468 32,5 -% 35,355 % Supplemental General 6,35 93,25 82% 94,5 % At Risk (4yr Old) % % At Risk (K-2) 58,45 77,78-5% 79,45 3% Bilingual Education 44 % -% Virtual Education % % Capital Outlay % % Driver Education 24 9, % 9,9 5% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 366, ,522 2% 43,769 8% Cost of Living % % Vocational Education 44,896 47,32 5% 49,2 4% Gifts/Grants 98,645 % -% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 32,465,847-6% 45,79 3% Contingency Reserve 6,599 -% Text Book & Student Material 5,54 6,282 8% Activity Fund 7,469 58,286-7% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,437,93 2,69,25 7% 2,5,554-4% Enrollment (FTE)* % 342. % Amount per Pupil 7,2 7,64 6% 7,344-4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,437,93 2,69,25 7% 2,5,554-4% Instruction Expenditures 2,65, 2,6, 2,55, 2,5, 2,45, 2,4, 2,35, 2,69,25 2,5,554 2,437, Instruction Expenditures 2,,,5,,, 5,,54,49,592,38,594,3 366, ,522 43,769 6,35 93,25 94, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/2/26 3:58 PM Sumexpen.xlsx Page 6 of 3

12 Student Support Expenditures (2) USD# 38 % % inc/ inc/ Actual Actual dec Budget dec General 27,326 28,88 3% 27,72-2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 6,599 -% 9,875 % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,677 4,793-6% 2,8 67% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 39,62 32,98-7% 5,395 53% Enrollment (FTE)* % 342. % Amount per Pupil % 47 53% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 39,62 32,98-7% 5,395 53% Student Support Expenditures 6, 5, 4, 39,62 32,98 5,395 3, 2,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/2/26 3:58 PM Sumexpen.xlsx Page 7 of 3

13 USD# 38 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 735 %,8 369% Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 735 %,8 369% Enrollment (FTE)* % 342. % Amount per Pupil 2 % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 735 %,8 369% Instructional Support Expenditures 2,,8, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/2/26 3:58 PM Sumexpen.xlsx Page 8 of 3

14 USD# 38 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 236,697 9,27-9% 88, -2% Federal Funds % % Supplemental General 44 34, % 34,85 % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 29,347 -% 75, % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,246,85-6% 2, 89% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 279, ,786-5% 994,5 32% Enrollment (FTE)* % 342. % Amount per Pupil % 2,96 39% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 279, ,786-5% 994,5 32% General Administration Expenditures,, 9, 8, 7, 6, 5, 4, 3, 2,, 994,5 279, , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/2/26 3:58 PM Sumexpen.xlsx Page 9 of 3

15 USD# 38 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 226, ,5 -% 2,7-5% Federal Funds % % Supplemental General 4,884 % 6,5 33% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,86 7,576-6% 2,5 22% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 247,3 245,6 -% 239,7-2% Enrollment (FTE)* % 342. % Amount per Pupil % 7-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 247,3 245,6 -% 239,7-2% School Administration Expenditures 248, 246, 244, 247,3 245,6 242, 24, 239,7 238, 236, 234, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/2/26 3:58 PM Sumexpen.xlsx Page of 3

16 USD# 38 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 3 -% % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 23 -% % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 26 -% % Enrollment (FTE)* % 342. % Amount per Pupil -% % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 26 -% % Central Services Expenditures NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/2/26 3:58 PM Sumexpen.xlsx Page of 3

17 USD# 38 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 232,4 62,736-3% 6,6 -% Federal Funds % % Supplemental General 254,76 38,2 5% 32, -2% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 27,3 3,722 7% 89, 8% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 3 -% % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,462 7,989-6% 2,35 55% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 523,83 582,549 % 565,5-3% Enrollment (FTE)* % 342. % Amount per Pupil,545,76 %,652-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 523,83 582,549 % 565,5-3% Operations and Maintenance Expenditures 59, 58, 57, 56, 55, 54, 582, ,5 53, 523,83 52, 5, 5, 49, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/2/26 3:58 PM Sumexpen.xlsx Page 2 of 3

18 USD# 38 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 35,8 9,857-72% 7,6-23% Federal Funds % % Supplemental General 29,275 37,226 6% 94,4 42% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 2,369 3,33 4% 3,3 -% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 67,444 5,43 -% 25,3 36% Enrollment (FTE)* % 342. % Amount per Pupil % 6 36% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 67,444 5,43 -% 25,3 36% Transportation Expenditures 25, 2, 5, 67,444 5,43 25,3, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/2/26 3:58 PM Sumexpen.xlsx Page 3 of 3

19 USD# 38 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 342. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Other Support Services Expenditures NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/2/26 3:58 PM Sumexpen.xlsx Page 4 of 3

20 USD# 38 Food Services Expenditures (3) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 24,793 27,4 % 238,82 5% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 7,57 6,39-6% 7,8 22% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 22,363 23,792 % 246,62 5% Enrollment (FTE)* % 342. % Amount per Pupil % 72 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 22,363 23,792 % 246,62 5% Food Service Expenditures 25, 246,62 24, 23, 22, 2, 22,363 23,792 2, 9, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/2/26 3:58 PM Sumexpen.xlsx Page 5 of 3

21 USD# 38 Community Services Operations (33) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 342. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (33) NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/2/26 3:58 PM Sumexpen.xlsx Page 6 of 3

22 USD# 38 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 56, ,4 535% 24, -74% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 56, ,4 535% 24, -74% Enrollment (FTE)* % 342. % Amount per Pupil 68 2,78 52% 72-74% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 56, ,4 535% 24, -74% Capital Improvements (4),, 9, 8, 7, 6, 5, 4, 3, 2,, 928,4 24, 56, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/2/26 3:58 PM Sumexpen.xlsx Page 7 of 3

23 USD# 38 Debt Services Expenditures (5) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # 797,82 798,844 % 85,495 % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 797,82 798,844 % 85,495 % Enrollment (FTE)* % 342. % Amount per Pupil 2,355 2,339 -% 2,355 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 797,82 798,844 % 85,495 % Debt Services (5) 86, 85,495 84, 82, 8, 798, 796, 794, 797,82 798, , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/2/26 3:58 PM Sumexpen.xlsx Page 8 of 3

24 USD# 38 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 26, ,979 97% 5,66-34% Federal Funds % % Supplemental General 394,685 34,468-66% 52, 3% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % % KPERS Spec. Ret. Contribution % % Contingency Reserve % % Text Book & Student Material % % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 654,92 97,447 39% 663,66-27% Enrollment (FTE)* % 342. % Amount per Pupil,935 2,657 37%,939-27% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 654,92 97,447 39% 663,66-27% Transfers (52),, 9, 8, 7, 6, 5, 4, 3, 2,, 97, ,92 663, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/2/26 3:58 PM Sumexpen.xlsx Page 9 of 3

25 USD# 38 Miscellaneous Information Unencumbered Cash Balance by Fund July, 24 July, 25 July, 26 General Federal Funds Supplemental General 66,437 9,67 42,6 At Risk (4yr Old) At Risk (K-2),32 98,56 43,462 Bilingual Education Virtual Education Capital Outlay 383,985 38,758 33,48 Driver Training 7,32 2,896 8,368 Declining Enrollment Extraordinary School Program Food Service 28,688 3,497 6,24 Professional Development 8,636 4,32 4,577 Parent Education Program Summer School Special Education 353,54 48,35 36, Cost of Living Vocational Education 28,4 28,55 24,567 Gifts/Grants 7,59 672,72 573,527 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 89,88 82,489 82,489 Text Book & Student Material Activity Fund 3,234 6,239 3,92 Bond and Interest # 265,52 435, ,79 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 2,35,723 2,28,289 2,39, Enrollment (FTE)* Amount per Pupil 6,39 6,496 5,962 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 2,35,723 2,28,289 2,39, Unencumbered Cash Balances by Fund 2,5, 2,, 2,35,723 2,28,289 2,39,,5,,, 5, July, 24 July, 25 July, 26 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/2/26 3:58 PM Sumexpen.xlsx Page 2 of 3

26 Reserve Funds Unencumbered Cash Balance USD# 38 July, 24 July, 25 July, 26 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 24 July, 25 July, 26 *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 9/2/26 3:58 PM Sumexpen.xlsx Page 2 of 3

27 USD# 38 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % 34.5 % 342. % Enrollment (FTE)** % % 34.5 % 342. % Number of Students - Free Meals % 85 -% 93 9% 86-8% Number of Students - Reduced Meals % 42 27% 3-29% 22-27% FTE Enrollment for Budget Authority Enrollment (FTE)** Used for Calculating "Amount per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/2/26 3:58 PM Sumexpen.xlsx Page 22 of 3

28 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest # Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission Rec Comm Employee Bnfts... TOTAL OTHER Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 4% Bond and Interest # 6% Supplemental General 39% General 4% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest # Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/2/26 3:58 PM Sumexpen.xlsx Page 23 of 3

29 Other Information USD# Actual Actual Budget Assessed Valuation $22,43,254 $25,3,4 $25,547,489 Total USD Debt $9,7, $9,9, $8,655, Assessed Valuation $26,, $25,5, $25,, $24,5, $24,, $23,5, $23,, $22,5, $22,, $2,5, $2,, $2,5, $25,547,489 $25,3,4 $22,43, Total USD Debt $9,8, $9,6, $9,4, $9,2, $9,, $8,8, $8,6, $8,4, $8,2, $8,, $9,7, $9,9, $8,655, /2/26 3:58 PM Sumexpen.xlsx Page 24 of 3

30 USD 38 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July, 26 State Federal Local July, 27 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 2,72,87 2,72,87 Supplemental General 884,35 42,6 346, ,78 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) xxxxxxxxxxxx Adult Supplemental Education xxxxxxxxxxxx At Risk (K-2) 79,45 43,462 xxxxxxxxxxxx 5, 4,2 Bilingual Education xxxxxxxxxxxx Virtual Education Capital Outlay 338,875 33,48 6,7 47,487 Driver Training 9,9 8,368 2,6 xxxxxxxxxxxx 628 Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 238,82 6,24,986 83,64 4, 9,643 37,482 Professional Development,8 4,577 xxxxxxxxxxxx 2, 5,777 Parent Education Program xxxxxxxxxxxx Summer School xxxxxxxxxxxx Special Education 47,69 36, xxxxxxxxxxxx 3,537 29,469 Vocational Education 49,2 24,567 xxxxxxxxxxxx 4, 5,367 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 75, 573, ,483 57, Textbook & Student Materials Revolving 354 XXXXXXXX School Retirement xxxxxxxxxxxx Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 22,629 22,629 XXXXXXXXX Contingency Reserve 82,489 XXXXXXXXX Activity Funds 3,92 XXXXXXXXX Tuition Reimbursement Bond and Interest # 85, ,79 2,24 64,8 475,86 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note xxxxxxxxxxxx Coop Special Education Federal Funds 35,355 xxxxxxxxxxx 35,355 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 6,532,87 2,39, 3,253,932 8, ,66,494,2 863,48 Less Transfers 663,66 TOTAL Budget Expenditures $5,868,92 Sources of Revenue - - State, Federal, Local State Revenues 3,27,85 3,27,883 3,253,932 Federal Revenues 3,793 3,353 8,996 Local Revenues*,445,94 2,298,55,494,2 Total Revenues 4,829,99 5,69,786 4,866,949 Revenues Per Pupil 4,269 6,456 4,23 Effective July, 24 (24-5 school year) KSA states proceeds from the Ad Valorem taxes levied for the General Fund shall be remitted to the State Treasurer. Such remittance shall be redistributed as state general aid. *Excludes "Transfers" to avoid duplication of revenue.

31 USD 38 - Spearville - Summary Summary of Total Expenditures by Function (All Funds) General and Supplemental General Fund Expenditures by Function 3,, 2,5, 2,,,5,,, 5,,8,,6,,4,,2,,, 8, 6, 4, 2, Instruction Expenditures FTE Enrollment for Budget Authority 2,65, ,6, 2,55, 2,5, ,45, ,4, 2,35, Mill Rates by Fund 7, 6, 5, 4, 3, 2,, 65,93 Average Salary 48,348 54,229 2,72 Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 6, 4, 2,, 8, 6, 4, 2,

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