SCHOOL DISTRICT OF NEW RICHMOND Inspire Every Student to Learn to His or Her Potential BUDGET PRESENTATION & ANNUAL MEETING Proposed Budget 2016-2017 High School Auditorium 650 E. Richmond Way Monday, September 19, 2016 7:00 PM
SCHOOL BOARD (April Election - Three-Year Term) Term Expires Richard Hinz, President... 2018 Paula Kolbeck, Vice President... 2017 Chris Skoglund, Clerk... 2017 Rollyn Wold, Treasurer... 2018 Marilyn Duerst, Member... 2017 Gregory Gartner, Member... 2019 Dr. Neal Melby, Member... 2019 ADMINISTRATIVE STAFF Patrick Olson... District Administrator Brian Johnston... Director of Fiscal & Building Operations Jessica Ferguson... Director of Curriculum & Instruction Kathryn Rogers... Director of Student Services Thomas Wissink... High School Principal Douglas Hatch... Middle School Principal Michael Ballard... Paperjack Elementary Principal Daniel McGuire... Starr Elementary Principal Frank Norton... Hillside Elementary Principal Jeffrey Swanson... High School Assistant Principal Michele Wood... Middle School Assistant Principal Casey Eckardt... Director of Athletics/Activities Cheryl Emerson... Director of Community Education Bobbie Guyette... Supervisor of School Nutrition Robert Parent... Supervisor of Buildings & Grounds
ANNUAL MEETING OF THE SCHOOL DISTRICT OF NEW RICHMOND High School Auditorium New Richmond, Wisconsin September 19, 2016-7:00 P.M. MEETING AGENDA 1. Call to Order, Vice President of the School Board... Paula Kolbeck 2. Announcements A. Election of Board of Education Members. Board of Education members in this district are elected in April. This year the terms of Neal Melby and Marty Wold expired. A two-year term was also on the ballot to complete the term of the present board-appointed incumbent due to the resignation of Larry Moore on June 30, 2015. Neal Melby and Greg Gartner were elected to three year terms and Marty Wold was elected to a two year term. B. Each speaker addressing the chair should state his or her name and address. C. Participation in voting is restricted to district residents. D. All voting will be voice votes unless a division of the house is specifically requested. 3. Election of Chairperson 4. Minutes of the Annual District Meeting held September 21, 2015 were approved on that date. Is there a request to have the minutes of the 2015 Annual Meeting read at this time? 5. Unfinished Business 6. New Business - A. Superintendent's Report... Patrick Olson B. Presentation of the 2016-2017 Budget... Brian Johnston C. Resolution A To adopt the 2016-2017 Tax Levy D. Resolution B To authorize the School Board to make temporary loans for current operation according to statutory requirements. E. Resolution C To authorize the sale of school property not needed for school purposes. F. Resolution D To establish salaries for School Board members (Currently members of the Board of Education are paid a salary of $3000 per year. In addition to a salary, board members shall be paid a per diem of $40 for each portion a portion of a day being five or less hours spent on School District business such as training, conferences and attendance at regional, statewide and national meetings. For each full day a full day being more than five hours of attendance a per diem of $80 shall be paid.) G. Resolution E To authorize the reimbursement of Board members for actual and necessary expenses incurred when traveling in performance of duties. H. Resolution F To authorize the establishment of accident insurance for students. I. Resolution G To authorize the Board of Education to set the date of 2017 Annual School District Meeting for Monday, September 18, 2017 at 6:00 P.M. at a location determined by the Board of Education and the Administrative Staff. 7. Other Business - A. Minutes of this meeting approved before adjournment. 8. Adjournment
2016-2017 PROPOSED BUDGET AND LEVY BUDGET AND ANNUAL MEETING SEPTEMBER 19, 2016 1
MILL RATE AND TAX EXAMPLE ACTUAL ACTUAL ACTUAL BUDGET 2013-2014 2014-2015 2015-2016 2016-2017 Equalized Valuation $ 1,130,600,491 $ 1,177,926,604 $ 1,249,288,114 $ 1,312,000,000 Increase from Previous Year 1.58% 4.19% 6.06% 5.02% ACTUAL ACTUAL ACTUAL PROPOSED TAX LEVY 2013-2014 2014-2015 2015-2016 2016-2017 General Fund $ 6,480,618 $ 7,206,790 $ 7,674,480 $ 7,502,656 Debt Service 6,403,303 6,699,397 7,035,785 7,195,965 Community Education 200,680 200,680 200,680 200,680 $ 13,084,601 $ 14,106,867 $ 14,910,945 $ 14,899,301 % Increase From Previous Year -7.10% 7.81% 5.70% -0.08% 2
EQUALIZED VALUES BY COUNTY County Barron Chippewa Dunn Eau Claire Pepin Pierce Polk St. Croix 2015 Total Equalized Value 2016 Total Equalized Value Total $ Change % Change 3,851,192,500 3,967,773,800 116,581,300 3.03% 4,971,654,200 5,147,835,300 176,181,100 3.54% 2,802,596,500 2,911,346,700 108,750,200 3.88% 7,499,941,900 7,850,311,700 350,369,800 4.67% 565,217,100 596,779,500 31,562,400 5.58% 2,996,430,700 3,092,942,200 96,511,500 3.22% 4,229,718,700 4,353,964,600 124,245,900 2.94% 8,062,750,500 8,592,656,500 529,906,000 6.57% State Total 490,602,544,050 505,124,328,250 14,521,784,200 2.96% 3
EQUALIZED VALUE $1,500,000,000 $1,400,000,000 $1,300,000,000 $1,200,000,000 $1,100,000,000 $1,000,000,000 $900,000,000 $800,000,000 $700,000,000 $600,000,000 $500,000,000 $400,000,000 4
TAX LEVY HISTORY AND 2016-2017 PROPOSED LEVY ACTUAL ACTUAL ACTUAL PROPOSED INCREASE MILL RATE 2013-2014 2014-2015 2015-2016 2016-2017 (DECREASE) General Fund 5.732 6.118 6.143 5.718-0.425 Debt Service 5.664 5.687 5.632 5.485-0.147 Community Education 0.177 0.170 0.161 0.153-0.008 11.573 11.976 11.936 11.356-0.579 Wisconsin K-12 District Average 10.37 10.26 10.25 TAX EXAMPLE ACTUAL ACTUAL ACTUAL PROPOSED INCREASE Assessed Property Value 2013-2014 2014-2015 2015-2016 2016-2017 (DECREASE) $100,000 $1,157 $1,198 $1,194 $1,136 ($58) $150,000 $1,736 $1,796 $1,790 $1,703 ($87) $200,000 $2,315 $2,395 $2,387 $2,271 ($116) 5
2015-2016 AREA SCHOOLS MILL RATES Mill Rates 12.5 12.19 11.94 11.5 10.5 11.29 11.34 10.42 10.87 9.87 10.24 10.64 9.5 8.87 8.5 7.5 6.5 6
7 BOND REQUIREMENTS TO DATE Original Projection Payments REFERENDUM DEBT SERVICE Original Payments Less Aid Actual Tertiary Aid % Actual Payments Difference Acutal Less Aid Difference 2006-2007 1,063,099 1,063,099 1,010,635 1,010,635 4.90% 2007-2008 2,260,746 2,116,371 (144,375) 2,208,654 2,065,342 (143,312) 4.80% 2008-2009 3,691,300 3,243,436 (447,864) 3,580,523 2,942,911 (637,612) 14.20% 2009-2010 5,346,281 3,996,758 (1,349,523) 5,165,407 3,455,104 (1,710,303) 16.70% 2010-2011 6,181,651 4,314,808 (1,866,843) 5,919,683 3,351,589 (2,568,094) 24.10% 2011-2012 6,630,708 4,963,262 (1,667,446) 6,327,807 3,923,393 (2,404,414) 29.20% 2012-2013 7,025,394 5,545,012 (1,480,382) 6,707,120 4,095,739 (2,611,381) 32.17% 2013-2014 7,458,894 6,137,082 (1,321,812) 7,093,409 3,981,125 (3,112,284) 35.13% 2014-2015 7,930,938 6,526,111 (1,404,827) 7,542,322 4,333,338 (3,208,984) 33.60% 2015-2016 8,378,625 6,856,226 (1,522,399) 7,968,072 4,530,594 (3,437,478) 33.92% 2016-2017 8,592,363 6,936,368 (1,655,995) 8,171,337 4,645,979 (3,525,358) 33.02% Refunding Issues During 2012-2016 December 2012 Reduced future payments by $1,567,039 March 2013 Reduced future payments by $1,817,337 May 2014 Reduced future payments by $841,539 December 2015 Reduced future payments by $900,608
GENERAL FUND BALANCE GENERAL FUND (FUND 10) Audited 2014-2015 Unaudited 2015-2016 Budget 2016-2017 Beginning Fund Balance (Account 930 000) 6,486,695 7,214,712 8,327,690 Ending Fund Balance, Nonspendable (Acct. 935 000) 0 0 0 Ending Fund Balance, Restricted (Acct. 936 000) 0 0 0 Ending Fund Balance, Committed (Acct. 937 000) 687,230 687,230 687,230 Ending Fund Balance, Assigned (Acct. 938 000) 0 0 0 Ending Fund Balance, Unassigned (Acct. 939 000) 6,527,482 7,636,322 6,758,009 TOTAL ENDING FUND BALANCE (ACCT. 930 000) 7,214,712 8,327,690 7,445,239 8
LOCAL REVENUE SOURCES REVENUES & OTHER FINANCING SOURCES Audited 2014-2015 Unaudited 2015-2016 Budget 2016-2017 100 Transfers-in 0 0 0 Local Sources 210 Taxes 7,238,800 7,697,511 8,144,205 240 Payments for Services 0 24,762 0 260 Non-Capital Sales 97,418 122,956 89,300 270 School Activity Income 71,514 86,424 63,800 280 Interest on Investments 10,125 15,970 14,000 290 Other Revenue, Local Sources 57,582 100,124 42,000 Subtotal Local Sources 7,475,439 8,047,747 8,353,305 9
STATE AID VS GENERAL PROPERTY TAXES 25,000,000 22,697,441 23,059,402 23,911,724 21,637,005 20,000,000 20,255,927 15,000,000 Property Taxes State Aids 10,000,000 Federal 8,175,481 6,480,618 7,206,790 7,674,480 7,502,656 5,000,000-361,581 378,222 379,940 392,788 313,240 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 10
EQUALIZED VALUE PER MEMBER $550,000 $500,000 $450,000 482,181 484,719 $400,000 440,802 399,606 374,094 $350,000 376,709 348,012 353,167 360,894 $300,000 $250,000 $200,000 11
ENROLLMENT IN FTE 3,500 3,400 3,300 3254 3280 3,200 3130 3130 3167 3,100 3,000 2,900 2901 2938 3009 3053 2,800 2,700 2,600 2,500 12
AID MEMBERSHIP 3,400 3342 3,300 3,200 3,100 3119 3202 3202 3267 3,000 3013 3065 2,900 2896 2959 2,800 2,700 2,600 13
PAYMENTS FROM OTHER SCHOOLS AND CESA PAYMENTS FROM OTHER SCHOOLS & SOURCES Audited 2014-2015 Unaudited 2015-2016 Budget 2016-2017 Other School Districts Within Wisconsin 310 Transit of Aids 0 0 0 340 Payments for Services 795,070 900,848 920,000 380 Medical Service Reimbursements 0 0 0 390 Other Inter-district, Within Wisconsin 4,500 3,500 4,000 Subtotal Other School Districts within Wisconsin 799,570 904,348 924,000 Other School Districts Outside Wisconsin 440 Payments for Services 0 0 0 490 Other Inter-district, Outside Wisconsin 0 0 0 Subtotal Other School Districts Outside Wisconsin 0 0 0 Intermediate Sources 510 Transit of Aids 12,532 11,925 12,000 530 Payments for Services from CCDEB 0 0 0 540 Payments for Services from CESA 0 0 0 580 Medical Services Reimbursement 0 0 0 590 Other Intermediate Sources 0 0 0 Subtotal Intermediate Sources 12,532 11,925 12,000 14
STATE REVENUE SOURCES STATE SOURCES Audited 2014-2015 Unaudited 2015-2016 Budget 2016-2017 State Sources 610 State Aid -- Categorical 692,808 725,772 1,044,000 620 State Aid -- General 21,958,551 22,261,617 22,800,000 630 DPI Special Project Grants 0 29,476 22,150 640 Payments for Services 0 0 0 650 Student Achievement Guarantee in Education (SAGE Grant) 0 0 0 660 Other State Revenue Through Local Units 32,755 29,990 33,000 690 Other Revenue 13,327 12,547 12,574 Subtotal State Sources 22,697,441 23,059,402 23,911,724 15
FEDERAL REVENUE SOURCES FEDERAL SOURCES Audited 2014-2015 Unaudited 2015-2016 Budget 2016-2017 Federal Sources 710 Transit of Aids 0 0 0 720 Impact Aid 0 0 0 730 DPI Special Project Grants 88,096 76,228 41,577 750 IASA Grants 247,579 291,819 221,663 760 JTPA 0 0 0 770 Other Federal Revenue Through Local Units 0 0 0 780 Other Federal Revenue Through State 44,265 24,741 50,000 790 Other Federal Revenue - Direct 0 0 0 Subtotal Federal Sources 379,940 392,788 313,240 16
OTHER REVENUE SOURCES AND TOTAL REVENUE OTHER SOURCES AND REVENUE Audited 2014-2015 Unaudited 2015-2016 Budget 2016-2017 Other Financing Sources 850 Reorganization Settlement 0 0 0 860 Compensation, Fixed Assets 0 5,300 1,500 870 Long-Term Obligations 0 0 0 Subtotal Other Financing Sources 0 5,300 1,500 Other Revenues 960 Adjustments 28,688 17,603 30,000 970 Refund of Disbursement 79,438 80,329 75,000 980 Medical Service Reimbursement 0 0 0 990 Miscellaneous 3,639 1,614 2,000 Subtotal Other Revenues 111,765 99,546 107,000 TOTAL REVENUES & OTHER FINANCING SOURCES 31,476,687 32,521,056 33,622,769 17
MAJOR ITEMS 5.0 Classroom Teachers K-12 4.0 Special Education Support Staff Teacher wage increase of 1.50% $1,400 Supplemental wage increase for Teachers Support Staff wage increase of 1.75% 3% Health Insurance Increase Demolition of Old Middle School $1,500,000 18
EXPENDITURES GENERAL FUND 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 Salaries 13,505,644 13,803,453 14,485,527 14,828,493 15,262,307 Employee Benefits 5,799,288 5,889,346 6,109,480 6,119,712 6,450,743 Purchased Services 4,397,104 5,043,557 4,913,944 5,149,117 5,586,936 Non- Capital Objects 1,502,937 2,052,321 1,753,724 1,679,325 1,977,876 Capital Objects 272,034 495,923 394,559 374,436 1,633,862 Debt Retirement 15,569 5,245 10,767 17,259 26,000 Insurance 268,255 278,346 266,721 250,764 295,000 Non-Program Transactions 2,295,729 2,576,566 2,762,428 2,905,443 3,220,926 Other Objects 53,888 44,206 51,284 83,529 51,570 Total 28,110,448 30,188,963 30,748,434 31,408,078 34,505,220 19
EXPENDITURES GENERAL FUND $16,000,000 $15,000,000 $14,000,000 $13,000,000 $12,000,000 $11,000,000 $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 2014-2015 2015-2016 2016-2017 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $- 20
2015 2016 EXPENDITURES Debt Retirement 0.05% Insurance 0.80% Non-Program Transactions 9.25% Other Objects 0.27% Capital Objects 1.19% Non- Capital Objects 5.35% Salaries 47.21% Purchased Services 16.39% Employee Benefits 19.48% 21
2016 2017 PROPOSED EXPENDITURES Debt Retirement 0.08% Insurance 0.85% Non-Program Transactions 9.33% Capital Objects 4.74% Other Objects 0.15% Non- Capital Objects 5.73% Salaries 46.83% Purchased Services 16.19% Employee Benefits 18.69% 22
COST PER STUDENT COMPARISON BETWEEN YEARS Wisconsin Department of Public Instruction 4-Year Comparative Cost Summary Survey New Richmond DISTRICT TOTALS 2011-2012 2012-2013 2013-2014 2014-2015 MEMBERSHIP 3065 3119 3202 3202 CURRENT EDUCATION COST (CEC) INSTRUCTION $ 17,842,409 $17,753,291 $18,740,423 $19,757,666 PUPIL/STAFF/SUPPORT $ 2,317,565 $2,245,808 $2,308,381 $2,367,103 OPERATION/ADMINISTRATION/OTHER $ 8,436,817 $7,890,897 $8,717,921 $8,158,471 TOTAL CURRENT EDUCATION COST (TCEC) $ 28,596,791 $ 27,889,996 $29,766,725 $30,283,240 TCEC PER MEMBER $ 9,169 $ 8,710 $9,296 $9,269 STATE AVG TCEC PER MEMBER $ 10,515 $10,515 $10,689 $10,911 DIFFERENCE OVER (UNDER) STATE AVERAGE $ (1,346) $ (1,805) $ (1,393) $ (1,642) Rank 11 23
INSTRUCTION EXPENSES EXPENDITURES & OTHER FINANCING USES Audited 2014-2015 Unaudited 2015-2016 Budget 2016-2017 Instruction 110 000 Undifferentiated Curriculum 6,554,147 6,617,229 6,646,008 120 000 Regular Curriculum 6,700,660 6,742,657 7,469,046 130 000 Vocational Curriculum 724,177 794,688 831,318 140 000 Physical Curriculum 719,526 703,032 707,753 160 000 Co-Curricular Activities 652,158 663,129 735,612 170 000 Other Special Needs 143,270 141,620 153,120 Subtotal Instruction 15,493,938 15,662,355 16,542,857 24
SUPPORT EXPENSES SUPPORT SERVICES Audited 2014-2015 Unaudited 2015-2016 Budget 2016-2017 Support Sources 210 000 Pupil Services 780,357 786,969 797,090 220 000 Instructional Staff Services 909,916 1,152,927 954,466 230 000 General Administration 454,096 485,057 561,790 240 000 School Building Administration 1,483,353 1,554,347 1,571,714 250 000 Business Administration 5,958,013 5,768,292 7,646,521 260 000 Central Services 501,354 445,143 423,738 270 000 Insurance & Judgments 268,315 250,764 295,000 280 000 Debt Services 10,767 17,259 26,000 290 000 Other Support Services 624,007 531,896 622,118 Subtotal Support Sources 10,990,178 10,992,654 12,898,437 25
NON-PROGRAM EXPENSES AND TOTAL EXPENSES NON-PROGRAM EXPENSES AND TOTAL EXPENSES Audited 2014-2015 Unaudited 2015-2016 Budget 2016-2017 Non-Program Transactions 410 000 Inter-fund Transfers 2,762,664 2,905,443 3,220,926 430 000 Instructional Service Payments 1,499,958 1,810,969 1,836,000 490 000 Other Non-Program Transactions 1,932 36,657 7,000 Subtotal Non-Program Transactions 4,264,554 4,753,069 5,063,926 TOTAL EXPENDITURES & OTHER FINANCING USES 30,748,670 31,408,078 34,505,220 26
SPECIAL EDUCATION FUND SPECIAL PROJECT FUNDS (FUNDS 21, 23, 27, 29) Audited 2014-2015 Unaudited 2015-2016 Budget 2016-2017 900 000 Beginning Fund Balance 64,709 99,975 80,980 900 000 Ending Fund Balance 99,975 80,980 80,980 TOTAL REVENUES & OTHER FINANCING SOURCES 4,587,021 4,718,880 4,959,180 100 000 Instruction 3,466,255 3,656,397 3,880,685 200 000 Support Services 963,363 921,153 984,495 400 000 Non-Program Transactions 122,137 160,325 94,000 TOTAL EXPENDITURES & OTHER FINANCING USES 4,551,755 4,737,875 4,959,180 27
DEBT SERVICE FUND DEBT SERVICE FUND (FUNDS 38, 39) Audited 2014-2015 Unaudited 2015-2016 Budget 2016-2017 900 000 Beginning Fund Balance 1,901,815 1,897,716 1,856,250 900 000 ENDING FUND BALANCES 1,897,716 1,856,250 1,914,870 TOTAL REVENUES & OTHER FINANCING SOURCES 7,421,444 17,757,410 7,898,565 281 000 Long-Term Capital Debt 7,248,089 7,618,669 7,839,945 282 000 Refinancing 0 9,996,089 0 283 000 Operational Debt 0 0 0 285 000 Post Employment Benefit Debt 0 0 0 289 000 Other Long-Term General Obligation Debt 177,454 184,118 0 400 000 Non-Program Transactions 0 0 0 TOTAL EXPENDITURES & OTHER FINANCING USES 7,425,543 17,798,876 7,839,945 842 000 INDEBTEDNESS, END OF YEAR 85,565,000 82,775,000 78,080,000 28
FOOD SERVICE FUND FOOD SERVICE FUND (FUND 50) Audited 2014-2015 Unaudited 2015-2016 Budget 2016-2017 900 000 Beginning Fund Balance 268,400 267,271 338,691 900 000 ENDING FUND BALANCE 267,271 338,691 338,691 TOTAL REVENUES & OTHER FINANCING SOURCES 1,661,554 1,702,581 1,702,400 200 000 Support Services 1,662,683 1,631,161 1,702,400 400 000 Non-Program Transactions 0 0 0 TOTAL EXPENDITURES & OTHER FINANCING USES 1,662,683 1,631,161 1,702,400 29
COMMUNITY SERVICE FUND COMMUNITY SERVICE FUND (FUND 80) Audited 2014-2015 Unaudited 2015-2016 Budget 2016-2017 900 000 Beginning Fund Balance 21,007 (48,791) (71,653) 900 000 ENDING FUND BALANCE (48,791) (71,653) (63,863) TOTAL REVENUES & OTHER FINANCING SOURCES 458,199 660,563 562,880 200 000 Support Services 334,856 283,301 182,316 300 000 Community Services 193,141 400,124 372,774 400 000 Non-Program Transactions 0 0 0 TOTAL EXPENDITURES & OTHER FINANCING USES 527,997 683,425 555,090 30