Unified School District 309 Nickerson South Hutchinson West Fourth, Hutchinson, KS Serving Students for the Future

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1 Unified School District 39 Nickerson South Hutchinson 451 West Fourth, Hutchinson, KS 6751 Serving Students for the Future

2 Budget General Information (characteristics of district) The District s Accomplishments and Challenges Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Budget at a Glance Summary of Expenditures (Sumexpen.xls) Budget Documents (Open.xls) i

3 23-24 Budget General Information USD #: 39 Introduction Unified School District 39 Nickerson-South Hutchinson maintains a philosophy that all students can learn and that schools have a responsibility to provide educational equality for all students. The Board of Education, administration, and staff are dedicated to the creation of a dynamic environment for the purpose of educating a diverse community of life-long learners. Quality education is designed to nurture self-esteem, creativity, personal growth and health, and provide knowledge and the acquisition of essential skills, which will prepare students to be flexible and adaptable in an everchanging environment as we move toward a global society. U.S.D. 39 believes that the total community must be regarded as a learning resource where students develop the basic values, social skills, morals, and attitudes required to be responsible and productive citizens in a democratic society. The district maintains that excellence in education occurs best when competent people with empathy, vision, and courage work together toward common goals in an atmosphere that is supportive and trusting. The budget is designed to support the philosophy of the district and the students. U.S.D. 39 enrolls approximately 12 students from the communities of Hutchinson, South Hutchinson and Nickerson. The organization includes two elementary schools, one middle school and one high school. Special education services are provided through a Reno County Educational Cooperative Agreement with Buhler, Haven, Fairfield, and Pretty Prairie school districts. Although the district only covers 188 square miles, the district maintains a transportation department that operates thirty bus routes. Approximately eighty percent of the student population is transported to and from school each and everyday with district owned buses. The district also maintains a staff that operates the district s food service program and building maintenance and custodial services. This year the district hired a new superintendent. Jerry Burch comes to USD 39 from USD 494 Syracuse where he was superintendent for the past seven years. 1

4 Board Members Tom Engelland, Board President 275 Avenue V Sterling, KS Tel: tengelland@myvine.com George Bell, Member 62 Westridge Hutchinson, KS 6751 Tel: georgebell@shpha.kscoxmail.com Craig Nyborg, Member 68 Morningside South Hutchinson, KS 6755 Tel: cnyborg@cox.net Dee Swafford, Vice President 5 Juanita South Hutchinson, KS 6755 Tel: d.swafford@cox.net Shelly Cole, Member 15 Glass Manor South Hutchinson, KS 6755 Tel: Coleman9@cox.net Linda Owen, Member 32 Mona Hutchinson, KS 6752 Tel: Linda.owen@lpl.com Duane Phillips, Member 144 N. Wilson Rd. Hutchinson, KS 6752 Tel: expa@sbcglobal.net Administrative Team Superintendent: Assistant Superintendent: Business Office Staff: Curriculum & Instruction Staff: Federal Programs Director R.C.E.C. Director Other Contacts: Nickerson High School Principal Nickerson Asst. High School Principal Reno Valley Middle School Principal South Hutchinson Elementary Principal Nickerson Elementary Principal Transportation Director Maintenance Director Technology Coordinator Food Service Clerk Mr. Jerry Burch Dr. Annabeth Hind Mr. Mike Sullivan Dr. Annabeth Hind Dr. Lynn Love Mr. Kevin Abbott Mr. William Anderson Ms. Julie Wilson Ms. Mary Treaster Mr. Terry George Mr. Roy Lewis Mr. Danny Dennis Mr. Jason Brabander Ms. Roni Lenz 2

5 The District s Accomplishments and Challenges Accomplishments: 23 Kansas Assessment Scores USD 39 as a district met Adequate Yearly Progress (AYP) standards in Reading, Mathematics, Attendance, and Graduation rate. Also, all schools met AYP at the building level on the 23 Kansas Assessments. Kansas Reading Assessments: Nickerson Elementary School met the Standard of Excellence at 5th grade in reading; 87.9% of the students scored in the proficient ranges. South Hutchinson Elementary School had 72.7% of its students at the proficient levels, which was well above the 51.2% required as the state's reading target for 5th grade. Reno Valley Middle School's reading results showed 82.9% of the students at proficient levels when the state's reading target was 51.2% at the 8th grade. With 44.% required to achieve the state's reading target, Nickerson High School's 11th graders scored 53.8%. Kansas Mathematics Assessments: Both Nickerson Elementary School and South Hutchinson Elementary School met the Standard of Excellence at the 4th grade level. The elementary schools use Everyday Learning Mathematics. With 1% of the eligible students taking the 1th grade math assessment, Nickerson High scored 51.4% in proficient categories when the state's 23 math target was 29.1%. Nickerson High uses the Interactive Math Program. With 1% of the eligible students taking the 7th grade math assessment, Reno Valley Middle School scored 68.2% in proficient categories when the state's 23 math target was 46.8%. Reno Valley uses the Math in Context program. Kansas Science Assessments: South Hutchinson Elementary met the Standard of Excellence in 4th grade science. The district's results show science scores improved at all levels and all buildings on the 23 assessment. Graduation and Attendance Rates Nickerson High School's graduation rate was 77.3%, which is above the state's 75% goal for graduation. The district's attendance rate was 95.1%, which is above the state's 9% district goal. The schools' attendance ranged from 94.1% at Nickerson High to 95.9% at Reno Valley Middle School. 3

6 Community Services After-school Programs All schools in USD 39 have after-school tutoring programs that are provided through a district 21st Century Community Learning Centers Grant. Enrichment programs are provided at the elementary and middle school level. Intramural sports are provided for middle school students. High school students are paid to mentor elementary students after school. The grant also supported a summer school program at the elementary level. The 21st Century Grant also provides for parenting education and technology instruction for adults. Nickerson Elementary School's community technology instruction continues to be well attended. The programs are very active. At Reno Valley Middle School, 92% of the students participated during the school year. Preschool Programs The Parents as Teachers program provides parenting education for adults with children from prenatal through age three. Parenting classes, home visits with a parent educator, and group and family play sessions are held regularly. Head Start classes are available at two locations for three and four year-old children. The classes meet four days each week at Nickerson Elementary and South Hutchinson Elementary. USD 39 collaborates with USD 38 and other Reno County school districts to provide this program. An At-Risk Four Year-Old Preschool provides educational half-day preschool experiences for as many as twelve children. USD 39 collaborates with USD 313 (Buhler) in providing this program. Technology Parents of middle and high school students may use the internet to check on their student's progress through the Parental Access Support System (PASS). Attendance and academic information are available to parents. Parents may communicate with the teachers through the program. Students at Reno Valley Middle School and Nickerson Elementary School use the Computer Performance System (CPS) in their classrooms to beam their answers to teacherselected questions. Teachers use the systems to monitor students' progress in grasping concepts and information to ensure mastery of district curriculum objectives. Nickerson High School is beginning a pilot Palm Project that incorporates students' use of Palm technology with the curriculum in a sophomore English class during All schools have technology labs, internet access in all classrooms, and opportunities for students to use and improve their technology skills. 4

7 Challenges: USD 39 has seen a decline in the number of students enrolled in recent years. The enrollment in on September 2 was 1,171. This decline has had an effect on the district's fiscal resources. Also, the State s financial woes have had an effect on the total budget for the district. Health insurance rates have continued to climb. The district has gradually increased the district's contribution to health care for staff to encourage employees to enroll in the program. A good health insurance program is necessary to assist the district in recruiting and retaining quality educators. Without a major change in funding education philosophy in the State of Kansas, USD 39 may be forced to make some difficult decisions in the future. The future of natural gas prices could impact the financial picture for USD 39. 5

8 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) The total expenditure table and graph allows us to examine how our district funds were actually spent over the past two years and plan and estimate cost for the future. A major shift this year is the elimination of the transportation fund. All transportation expenditures will now be paid directly from the general fund. The transportation fund can only receive its revenue from a transfer from either the general fund or the supplement general fund (LOB). Due to this fact, KSDE recommended an accounting change to our legislators and they approved this change during this year s legislative session. Although the same dollars are being expended for transportation services, the accounting of these expenditures has changed. This change is reflected by the huge increase in the other cost line item. Every line item should demonstrate modest increases or decreases in expenditures from year to year. This is caused by differing demands placed upon the budget where funds need to be shifted from one year to the next. Example, this year we are anticipating a major increase in natural gas cost. Therefore, we are planning for this increase, which in turn forces other expenditures to other funds. This is demonstrated by the increase in Operations & Maintenance line item. Although we have funds appropriated for capital improvements, we do not expect to use this money at the present time. The capital improvement line item is used to repair and maintain the buildings, equipment, etc. 2. Summary of General Fund Expenditures by Function The general fund expenditures remain primarily consistent from year to year. This year has created a change from prior year practices. This change is a result of the elimination of the transportation fund. Transportation expenditures will be made directly from the general fund rather than a transfer from the LOB to the transportation fund. This change has force us to move other expenditures to the LOB. Some of the expenditures that will be moved to the LOB are some general administration expenditures, (insurance, some salaries, supplies, etc), utility cost (electric bills), and some student support expenditures. With this move the general fund can now account for the added transportation expenditures. This is reflected in the other cost line item summary. 3. Summary of Supplemental General Fund Expenditures by Function For the past several years the Supplemental General Fund or the LOB, was used primarily to transfer moneys to other funds. The funds that were supported by the LOB were the Transportation Fund, Special Education Fund, and Vocational Education Fund. With the change and the elimination of the Transportation Fund the LOB will experience new expenditures in the future. This is demonstrated by the bar graph that only shows 6

9 expenditures for the first time during the school year. This may also be a sign of the future as we have also increased the LOB to accommodate new demands. 4. Summary of General and Supplemental General Fund Expenditures by Function Since the General Fund and the LOB are governed by the same rules, laws and regulations, it is only appropriate to examine how the expenditures in each sub category compare from year to year. Once again you can see the effect that the elimination of the transportation fund has had on the analysis of the budget by looking at the increase of 35% in other cost sub category. It is no longer a transfer, it is expenditure. Also, we are planning for the increase in utility cost by increasing the operation and maintenance sub category. 5. Summary of Special Education Fund by Function There have been very few changes in the special education fund over the past several years. The only major change took place last year when the state began to funnel the Categorical Aide payment or CAT Aide through the general fund in each school district rather than a direct payment to the Special Education Cooperatives. This is demonstrated by the major increase in the Instruction sub category from to The expenditures from this fund are mainly due to the district s responsibility to Reno County Educational Cooperative (RCEC) in the form of CAT Aide payment and the district s share of the assessment. Other cost are our special education transportation cost, which our own transportation department provides. 6. Instruction Expenditures (1) This analysis of the budget allows us to examine what fund and how much money is being expended on instructional cost. Instruction cost is the main expenditure of the district encompassing more than fifty percent of total expenditures. This is where the majority of the teacher s salaries are paid. 7. Student and Instructional Support Expenditures (21 & 22) The student and instructional support expenditures are the function codes for school counselors, librarians, and support personnel. These expenditures are considered support to instruction rather than instruction. This is where the Parents As Teachers program is paid from as well as staff development activities for our teachers. 8. General Administration Expenditures (23) General Administration codes the expenditures that are considered to be district wide expenditures. These include central office salaries, insurance expenditures, and board related expenses. 7

10 9. School Administration Expenditures (24) The School Administration codes expenditures that include building administrators salaries, building level clerical staff salaries, and administrative supplies. 1. Operations and Maintenance Expenditures (26) The Operations and Maintenance expenditures include custodial salaries, utilities cost, building and grounds equipment and supplies to maintain the upkeep of the building and grounds. 11. (25, 28 & 29: Other Supplemental Services) (3: Non-Instruction Services) are used to track so called non-instructional expenditures. This is where all of the districts At-Risk Program expenditures are coming from as well as the new change for our transportation expenditures. category also included the majority of the food service salaries, food, and supplies. Other costs might also include data processing equipment or supplies. 12. Capital Improvements (4) Capital Improvements are the cost associated with the improvement, replacement, or repair of the district s property. Such items as roof repair or replacement, some types of equipment, and/or construction cost are all items that would be acceptable expenditures form the code Debt Services (5) and Transfers (52) The Debt Service is the accounting of our yearly payments on the bonds. Expenditures are paid twice a fiscal year on September 1 st and March 1 st to retire our outstanding bonds. The September payment is an interest plus principal payment. The March payment is an interest only payment. The Transfers code (52) tracks all of the transfers from one fund to another. Such transfers include transfers from general fund or supplemental general fund (LOB) to the special education fund, staff development fund, drivers education fund, or vocational education fund. 14. Miscellaneous Information Unencumbered Cash Balance by Fund The unencumbered cash balance is an analysis of the cash on hand in each of the funds on July 1 of each year. Each fund is governed by law to the extent of what the carryover or cash balance may be. As you can tell the total cash balance has been going down for the 8

11 past several years. This is a trend that sets off alarms for the future. Also, a caution needs to be observed here. Certain funds such as the LOB are not necessarily expendable cash. These types of funds are regulated by the legal published budget and these dollars are taxes in process. Therefore, these dollars are carried to the next tax year and figures in to reduce the amount of taxes needed to fund the next year s budget. 15. Reserve Funds Unencumbered Cash Balance This fund does not pertain to USD Other Information - FTE Other Information is a five year and three year analysis of our student head count or FTE and is used to calculate the district s budget authority for the General Fund. The budget authority from the General Fund is used to calculate the Supplemental General Fund (LOB) on a percentage basis. The FTE numbers are used for several calculations that make up the budget process. Free meals are used to calculate our budget authority for the At-Risk Program. 17. Miscellaneous Information Mill Rates by Fund These charts and graphs analyze the mill rate for you the taxpayer. For USD 39 there are only four categories used to collect local tax dollars to support you local educational program. The General Fund will collect 2 mills. This is set by the State. Supplemental General Fund (LOB) is a little more complex. The LOB will fluctuate from year to year. There are many factors that cause this fluctuation, but the main reason is the amount of resources needed to fund the percentage of the General Fund authority each year. Capital Outlay can only be changed by resolution and is currently established at 4. mills. Finally the Bond and Interest will change with the valuation that is used in the calculations each year and can only be used to pay for outstanding bonds. 18. Other Information Assessed Valuation and Bonded Indebtedness The last graph analyzes the district s valuation. Valuation is the fair market value of the tangible property within the boundaries of the school district. Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9

12 KSDE Website Information Available K-12 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card 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 1

13 USD# 39 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,579,149 46% 5,219,923 52% 14% 5,481,354 49% 5% Student & Instructional Support 56,143 6% 526,88 5% -6% 564,933 5% 7% General Administration 521,868 5% 528,763 5% 1% 587,582 5% 11% School Administration (Building) 5,336 5% 58,17 5% 2% 531,234 5% 5% Operations & Maintenance 925,564 9% 946,163 9% 2% 1,158,255 1% 22% Capital Improvements 1,193,578 12% 54,974 5% -55% 7, 6% 29% Debt Services 441,26 4% 495,893 5% 12% 491,592 4% -1% 1,171,13 12% 1,252,972 13% 7% 1,669,242 15% 33% Total Expenditures 9,892,911 1% 1,19,738 1% 1% 11,184,192 1% 12% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Technology Education, Vocational Education, School Retirement, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, Technology Education, School Retirement, Student Materials Revolving & Textbook Rental, Gifts/Grants, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Area Vocational Education, and Special Education Coop. Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - 1 Operations & Maintenance - 26 Student & Instructional Support - 21 & 22-25, 28, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers ,, Summary of Total Expenditures By Function (All Funds) 5,, 4,, 3,, ,, 1,, Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) 15% Debt Services 4% Capital Improvements 6% Operations & Maintenance 1% School Administration (Building) 5% Instruction 5% Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Student & Instructional Support General Administration 5% 5% 1/23/23 12:48 PM Page 1 of 19

14 USD# 39 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,383,985 58% 3,386,834 57% % 3,559,173 56% 5% Student & Instructional Support 533,83 9% 486,294 8% -9% 426,457 7% -12% General Administration 481,948 8% 519,763 9% 8% 399,598 6% -23% School Administration (Building) 499,298 9% 57,382 9% 2% 521,234 8% 3% Operations & Maintenance 836,47 14% 882,288 15% 5% 871,685 14% -1% Capital Improvements % % % % % 133,857 2% 168,536 3% 26% 558,592 9% 231% Total Expenditures 5,869,388 1% 5,951,97 1% 1% 6,336,739 1% 6% Amount per Pupil $4,98 $5,82 2% $5,343 5% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 4,, 3,5, 3,, 2,5, 2,, ,5, 1,, 5, Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function 9% Operations & Maintenance 14% School Administration (Building) 8% General Administration 6% Student & Instructional Support 7% Instruction 56% Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/23/23 12:48 PM Page 2 of 19

15 USD# 39 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction % % % 62,5 9% % Student & Instructional Support % % % 84,726 13% % General Administration % % % 162,984 24% % School Administration (Building) % % % % % Operations & Maintenance % % % 16, 24% % Capital Improvements % % % % % % % % 2, 3% % Total Expenditures % % % 67,21 1% % Amount per Pupil $ $ % $565 % The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 25, Summary of Supplemental General Fund Expenditures by Function 2, 15, , 5, Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function 3% Operations & Maintenance 24% Instruction 9% Student & Instructional Support 13% General Administration 24% Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/23/23 12:48 PM Page 3 of 19

16 USD# 39 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,383,985 58% 3,386,834 57% % 3,621,673 52% 7% Student & Instructional Support 533,83 9% 486,294 8% -9% 511,183 7% 5% General Administration 481,948 8% 519,763 9% 8% 562,582 8% 8% School Administration (Building) 499,298 9% 57,382 9% 2% 521,234 7% 3% Operations & Maintenance 836,47 14% 882,288 15% 5% 1,31,685 15% 17% Capital Improvements % % % % % 133,857 2% 168,536 3% 26% 758,592 11% 35% Total Expenditures 5,869,388 1% 5,951,97 1% 1% 7,6,949 1% 18% Amount per Pupil $4,98 $5,82 2% $5,98 16% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 4,, 3,5, 3,, ,5, 2,, 1,5, 1,, 5, Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 11% Operations & Maintenance 15% School Administration (Building) 7% General Administration 8% Student & Instructional Support 7% Instruction 52% Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/23/23 12:48 PM Page 4 of 19

17 USD# 39 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 349,17 77% 983,843 88% 182% 996,93 83% 1% Student & Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % 1,21 % % 5, % 316% Capital Improvements % % % % % 13,685 23% 126,682 11% 22% 22,5 17% 6% Total Expenditures 452,792 1% 1,111,726 1% 146% 1,24,43 1% 8% Amount per Pupil $384 $ % $1,16 7% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 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 1,2, 1,, 8, 6, 4, , Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 17% Instruction 83% Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/23/23 12:48 PM Page 5 of 19

18 USD# 39 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 3,383,985 3,386,834 % 3,559,173 5% Federal Funds 269, ,85 21% 365,811 13% Supplemental General % 62,5 % Bilingual Education % % Capital Outlay 253, ,52-24% 2, 4% Driver Education 16,353 16,591 1% 17,15 3% Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 349,17 983, % 996,93 1% Technology Education % Transportation % Vocational Education 265, ,81 % 279,79 6% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material 4,925 5,493 23% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,579,149 5,219,923 14% 5,481,354 5% Enrollment (FTE)* 1, , % 1,186. 1% Amount per Pupil 3,886 4,457 15% 4,622 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 4,579,149 5,219,923 14% 5,481,354 5% 6,, Instruction Expenditures 5,, 4,, 3,, 2,, 1,, Instruction Expenditures 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/23/23 12:48 PM Page 6 of 19

19 USD# 39 Student and Instructional Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 533,83 486,294-9% 426,457-12% Federal Funds 15,295 % 17, 11% Supplemental General % 84,726 % Bilingual Education % % Capital Outlay 5 % -1% Driver Training % % Extraordinary School Program % % Food Service % % Professional Development 3,972 4,14 3% 19,25 369% Parent Education Program 15,9 15,269-4% 17,5 15% Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material 6,441 5,418-16% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 56, ,88-6% 564,933 7% Enrollment (FTE)* 1, , % 1,186. 1% Amount per Pupil % 476 6% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 56, ,88-6% 564,933 7% Amount per Pupil $477 $452-5% $479 6% Student and Instructional Support Expenditures 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/23/23 12:48 PM Page 7 of 19

20 USD# 39 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 481, ,763 8% 399,598-23% Federal Funds 12,23-1% % Supplemental General % 162,984 % Bilingual Education % % Capital Outlay 27,717 9, -68% 25, 178% Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 521, ,763 1% 587,582 11% Enrollment (FTE)* 1, , % 1,186. 1% Amount per Pupil % 495 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 521, ,763 1% 587,582 11% 6, General Administration Expenditures 58, 56, 54, 52, 5, 48, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/23/23 12:48 PM Page 8 of 19

21 USD# 39 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 499,298 57,382 2% 521,234 3% Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay 1, % 1, 1169% Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,336 58,17 2% 531,234 5% Enrollment (FTE)* 1, , % 1,186. 1% Amount per Pupil % 448 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 5,336 58,17 2% 531,234 5% School Administration Expenditures 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/23/23 12:48 PM Page 9 of 19

22 USD# 39 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 836,47 882,288 5% 871,685-1% Federal Funds % % Supplemental General % 16, % Bilingual Education % % Capital Outlay 3,995 11,835-62% 75, 534% Driver Training 1,311 1,867 42% 33,5 1694% Extraordinary School Program % % Food Service 11,73 9,494-19% 13,7 38% Professional Development % % Parent Education Program % % Summer School % % Special Education 1,21 % 5, 316% Technology Education % Transportation 44,948 39,478-12% Vocational Education 11-1% % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 925, ,163 2% 1,158,255 22% Enrollment (FTE)* 1, , % 1,186. 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 925, ,163 2% 1,158,255 22% 1,4, Operations and Maintenance Expenditures 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/23/23 12:48 PM Page 1 of 19

23 USD# 39 (25, 28 & 29: Other Supplemental Services) (27: Transportation) (3: Non-Instruction Services) % % inc/ inc/ Actual Actual dec Budget dec General 133, ,536 26% 558, % Federal Funds % % Supplemental General % 2, % Bilingual Education % % Capital Outlay 9,319 3,343-64% 212, 6242% Driver Training % % Extraordinary School Program % % Food Service 437, ,977-6% 471,15 14% Professional Development 16,879 14,68-13% 25, 7% Parent Education Program % % Summer School % % Special Education 13, ,682 22% 22,5 6% Technology Education % Transportation 47, ,754 12% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,171,13 1,252,972 7% 1,669,242 33% Enrollment (FTE)* 1, , % 1,186. 1% Amount per Pupil 994 1,7 8% 1,47 32% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 1,171,13 1,252,972 7% 1,669,242 33% 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/23/23 12:48 PM Page 11 of 19

24 USD# 39 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay 1,193,578 54,974-55% 7, 29% Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,193,578 54,974-55% 7, 29% Enrollment (FTE)* 1, , % 1,186. 1% Amount per Pupil 1, % 59 28% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 1,193,578 54,974-55% 7, 29% Capital Improvements (4) 1,4, 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/23/23 12:48 PM Page 12 of 19

25 USD# 39 Debt Services Expenditures (51) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 441,26 495,893 12% 491,592-1% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 441,26 495,893 12% 491,592-1% Enrollment (FTE)* 1, , % 1,186. 1% Amount per Pupil % 414-2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 441,26 495,893 12% 491,592-1% Debt Services (51) 5, 49, 48, 47, 46, 45, 44, 43, 42, 41, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/23/23 12:48 PM Page 13 of 19

26 Transfers (52) USD# 39 % % inc/ inc/ Actual Actual dec Budget dec General 793,151 1,183,488 49% 765, -35% Federal Funds % % Supplemental General 882, ,765 11% 579,79-41% Bilingual Education % % Capital Outlay 159, ,257 12% Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,835,493 2,344,51 28% 1,344,79-43% Enrollment (FTE)* 1, , % 1,186. 1% Amount per Pupil 1,557 2,2 29% 1,134-43% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 1,835,493 2,344,51 28% 1,344,79-43% Transfers (52) 2,5, 2,, 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/23/23 12:48 PM Page 14 of 19

27 USD# 39 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 21 July 1, 22 July 1, 23 General Federal Funds 12,12 17,21 37,71 Supplemental General 18,962 45,359 16,51 Bilingual Education Capital Outlay 2,297,98 1,456,97 1,431,598 Driver Training 52,283 51,836 53,433 Extraordinary School Program Food Service 79,46 8, ,37 Professional Development 2,692 23,277 58,635 Parent Education Program 14,5 8,236 21,236 Summer School Special Education 3,173 77,934 95,182 Technology Education Transportation Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve Contingency Reserve 25, ,285 Text Book & Student Material 79,1 83,146 Bond & Interest 1 162, , ,296 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 3,288,546 3,11,579 2,958,488 Enrollment (FTE)* 1, , ,186. Amount per Pupil 2,79 2,648 2,495 Adult Education Adult Supplemental Education Area Vocational School Special Education Coop TOTAL 3,288,546 3,11,579 2,958,488 Unencumbered Cash Balances by Fund 3,4, 3,3, 3,2, 3,1, 3,, 2,9, 2,8, 2,7, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/23/23 12:48 PM Page 15 of 19

28 Reserve Funds Unencumbered Cash Balance USD# 39 July 1, 21 July 1, 22 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) *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. 1/23/23 12:48 PM Page 16 of 19

29 USD# 39 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1,33.5 1,24.4-7% 1, % 1, % 1,18. 1% Enrollment (FTE)** N/A N/A 1, , % 1,186. 1% Number of Students - Free Meals % % % 375 2% Number of Students - Reduced Meals % 165 6% 169 2% 15-11% 14. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 1,4. 1,2. 1, Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund. ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 1/23/23 12:48 PM Page 17 of 19

30 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 1% Supplemental General 3% Bond & Interest 1 12% General Supplemental General General 48% Adult Education Capital Outlay Special Liability School Retirement Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 1/23/23 12:48 PM Page 18 of 19

31 Other Information USD# Actual Actual Budget Assessed Valuation $55,471,497 $57,179,361 $58,57,631 Bonded Indebtedness $6,313,552 $6,165, $5,95, Assessed Valuation $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ Bonded Indebtedness $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ /23/23 12:48 PM Page 19 of 19