Budget at a Glance

Budget at a Glance 2017-18 USD 265 - Goddard School Finance Kansas State Department of Education Landon State Office Building 900 SW Jackson Street, Suite 356 Topeka, Kansas 66612-1212 www.ksde.org

Table of Contents Summary of Total Expenditures by Function (All Funds).... 2 Total Expenditures by Function (All Funds).... 3 Total Expenditures Amount per Pupil by Function (All Funds). 4 Summary of General and Supplemental General Fund Expenditures 5 Instruction Expenses.. 6 Sources of Revenue and Proposed Budget for 2017-18... 7 Enrollment and Low Income Students 8 Mill Rates by Fund....... 9 Assessed Valuation and Bonded Indebtedness. 10 Average Salary... 11 KSDE Website Information... 12 1

USD# 265 Summary of Total Expenditures By Function (All Funds) % % % % % 2015-2016 of 2016-2017 of inc/ 2017-2018 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 29,821,649 50% 29,888,376 50% 0% 33,314,867 48% 11% Student Support Services 1,788,253 3% 1,721,897 3% -4% 1,933,500 3% 12% Instructional Support Services 1,791,493 3% 1,420,289 2% -21% 1,575,500 2% 11% Administration & Support 4,495,499 7% 5,137,591 9% 14% 5,611,400 8% 9% Operations & Maintenance 5,172,712 9% 5,197,580 9% 0% 5,919,000 9% 14% Transportation 2,743,096 5% 2,969,186 5% 8% 3,914,000 6% 32% Food Services 2,393,916 4% 2,536,328 4% 6% 3,106,020 5% 22% Capital Improvements 189,088 0% 646,741 1% 242% 2,100,000 3% 225% Debt Services 11,759,440 20% 10,189,526 17% -13% 11,309,569 16% 11% Other Costs 26,590 0% 14,040 0% -47% 0 0% -100% Total Expenditures* 60,181,736 100% 59,721,554 100% -1% 68,783,856 100% 15% Amount per Pupil $11,340 $11,046-3% $11,973 8% Current Expenditures** 46,895,017 100% 46,619,720 100% -1% 52,474,287 100% 13% Amount per Pupil $8,836 $8,622-2% $9,134 6% Percent of Expenditures Instruction*** (Total Expenditures) 29,028,050 48% 29,298,554 49% 1% 32,314,867 47% -2% Instruction*** (Current Expenditures) 29,028,050 62% 29,298,554 63% 1% 32,314,867 62% -1% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Career and Postsecondary Education, Professional Development, Bond & Interest #1, 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 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) 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 - 1000 Transportation - 2700 Student Support Services - 2100 Food Service - 3100 Instructional Support Services - 2200 Other Costs - 2900 and 3300 Administration & Support - 2300, 2400 and 2500 Capital Improvements - 4000 Operations & Maintenance - 2600 Debt Services - 5100 Transfers - 5200 35,000,000 33,314,867 Summary of Total Expenditures by Function (All Funds) 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 11,309,569 5,611,400 5,919,000 3,914,000 1,933,500 1,575,500 3,106,020 2,100,000 0 2015-2016 2016-2017 2017-2018 USD# 265 2

0 1,933,500 1,575,500 5,611,400 5,919,000 3,914,000 3,106,020 2,100,000 11,309,569 33,314,867 68,783,856 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 29,821,649 29,888,376 33,314,867 Student Support 1,788,253 1,721,897 1,933,500 Instructional Support 1,791,493 1,420,289 1,575,500 Administration & Support 4,495,499 5,137,591 5,611,400 Operations & Maintenance 5,172,712 5,197,580 5,919,000 Transportation 2,743,096 2,969,186 3,914,000 Food Services 2,393,916 2,536,328 3,106,020 Capital Improvements 189,088 646,741 2,100,000 Debt Services 11,759,440 10,189,526 11,309,569 Other Costs 26,590 14,040 0 Total Expenditures* 60,181,736 59,721,554 68,783,856 Total Expenditures By Function (All Funds) 70,000,000 60,000,000 50,000,000 40,000,000 2015-2016 30,000,000 2016-2017 20,000,000 2017-2018 10,000,000 0 *The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Career and Postsecondary Education, Professional Development, Bond & Interest #1, 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. Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget USD# 265 3

0 337 274 977 1,030 681 541 366 1,969 5,799 11,973 Actual Actual Budget Instruction 5,619 5,528 5,799 Student Support 337 318 337 Instructional Support 338 263 274 Administration & Support 847 950 977 Operations & Maintenance 975 961 1,030 Transportation 517 549 681 Food Services 451 469 541 Capital Improvements 36 120 366 Debt Services 2,216 1,885 1,969 Other Costs 5 3 0 Total Expenditures Per Pupil** 11,340 11,046 11,973 Enrollment (FTE)* 5,307.2 5,406.8 5,745.0 *FTE is the audited enrollment 9/20 and 2/20 (if applicable) and estimated for the budget year, which includes 4yr old at-risk and virtual enrollment. Enrollment does not include non-funded preschool. Beginning 2017-18, full-day Kindergarten is 1.0 FTE. Amount Per Pupil By Function (All Funds) 12,000 10,000 8,000 6,000 4,000 2015-2016 2016-2017 2017-2018 2,000 0 **The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Career and Postsecondary Education, Professional Development, Bond & Interest #1, 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. 4

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USD# 265 Instruction Expenditures (1000) % % 2015-2016 2016-2017 inc/ 2017-2018 inc/ Actual Actual dec Budget dec General 8,740,605 9,198,624 5% 9,937,012 8% Federal Funds 474,814 468,754-1% 475,000 1% Supplemental General 7,489,277 6,964,525-7% 7,305,255 5% At Risk (4yr Old) 144,269 149,451 4% 250,000 67% At Risk (K-12) 1,708,835 1,869,244 9% 2,229,000 19% Bilingual Education 205,755 211,309 3% 250,000 18% Virtual Education 88,434 9,979-89% 105,000 952% Capital Outlay 793,599 589,822-26% 1,000,000 70% Driver Education 75,075 80,680 7% 110,000 36% Declining Enrollment 0 0 0% 0 0% Extraordinary School Program 0 0 0% 0 0% Food Service 0 0 0% 0 0% Professional Development 0 0 0% 0 0% Parent Education Program 0 0 0% 0 0% Summer School 0 0 0% 0 0% Special Education 7,173,716 7,063,804-2% 7,700,000 9% Cost of Living 0 0 0% 0 0% Career and Postsecondary Ed. 714,900 985,944 38% 1,565,000 59% Gifts/Grants 53,308 2,975-94% 92,600 3013% Special Liability 0 0 0% 0 0% School Retirement 0 0 0% 0 0% Extraordinary Growth Facilities 0 0 0% 0 0% Special Reserve 0 0 0% KPERS Spec. Ret. Contribution 1,461,514 1,419,448-3% 2,296,000 62% Contingency Reserve 0 0 0% Text Book & Student Material 265,861 277,035 4% Activity Fund 431,687 596,782 38% Bond and Interest #1 0 0 0% 0 0% Bond and Interest #2 0 0 0% 0 0% No-Fund Warrant 0 0 0% 0 0% Special Assessment 0 0 0% 0 0% Temporary Note 0 0 0% 0 0% SUBTOTAL 29,821,649 29,888,376 0% 33,314,867 11% Enrollment (FTE)* 5,307.2 5,406.8 2% 5,745.0 6% Amount per Pupil 5,619 5,528-2% 5,799 5% Adult Education 0 0 0% 0 0% Adult Supplemental Education 0 0 0% 0 0% Tuition Reimbursement 0 0 0% 0 0% Special Education Coop 0 0 0% 0 0% TOTAL 29,821,649 29,888,376 0% 33,314,867 11% Instruction Expenditures 34,000,000 33,314,867 33,000,000 32,000,000 31,000,000 30,000,000 29,821,649 29,888,376 29,000,000 28,000,000 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. *FTE is the audited enrollment for 9/20 and 2/20 (if applicable) and estimated for the budget year, which includes 4yr old at-risk and virtual enrollment. Enrollment does not include non-funded preschool. Beginning 2017-18, full-day Kindergarten is 1.0 FTE. This information is used for calculating Amount Per Pupil for Sumexpen.xlsx and Budget At A Glance (BAG). 6

USD 265 Sources of Revenue and Proposed Budget for 2017-18 2017-18 Estimated Sources of Revenue--2017-18 Estimated Amount July 1, 2017 State Federal Local July 1, 2018 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 33,503,012 2,211 33,500,801 0 XXXXXXXXXX 0 0 XXXXXXXXXX Supplemental General 11,025,255 468,162 6,200,743 0 4,356,350 XXXXXXXX Adult Education 0 0 0 0 0 0 0 0 At Risk (4yr Old) 250,000 35,000 50,000 0 0 25,000 10,000 Adult Supplemental Education 0 0 0 0 0 0 At Risk (K-12) 2,500,000 85,000 0 0 2,300,000 212,000 97,000 Bilingual Education 250,000 25,000 0 0 235,000 15,000 25,000 Virtual Education 120,000 20,000 0 100,000 10,000 10,000 Capital Outlay 5,000,000 2,095,693 1,139,298 0 0 0 2,310,273 545,264 Driver Training 150,000 135,906 49,000 0 0 0 110,000 144,906 Declining Enrollment 0 0 0 0 XXXXXXXX Extraordinary School Program 0 0 0 0 0 0 0 Food Service 3,000,000 746,818 31,600 1,071,550 2,000 0 1,756,700 608,668 Professional Development 80,000 20,078 8,000 0 0 80,000 0 28,078 Parent Education Program 150,000 40,000 75,000 0 0 65,000 0 30,000 Summer School 0 0 0 0 0 0 0 Special Education 8,500,000 670,000 0 0 0 8,200,000 50,000 420,000 Career and Postsecondary Education 1,600,000 85,081 13,680 26,000 0 1,500,000 50,000 74,761 Special Liability Expense Fund 0 0 0 0 0 0 Special Reserve Fund 0 XXXXXXXX Gifts and Grants 200,000 40,959 200,000 40,959 Textbook & Student Materials Revolving 1,010,123 XXXXXXXX School Retirement 0 0 0 0 0 Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX KPERS Special Retirement Contribution 3,691,020 0 3,691,020 XXXXXXXXXX XXXXXXXXX Contingency Reserve 1,000,000 XXXXXXXXX Activity Funds 209,531 XXXXXXXXX Tuition Reimbursement 0 0 0 0 0 Bond and Interest #1 11,309,569 9,876,538 5,002,237 905,751 15,000 5,432,886 10,264,668 Bond and Interest #2 0 0 0 0 0 0 0 No Fund Warrant 0 0 0 0 Special Assessment 100,000 168919 14,189 83,108 Temporary Note 0 0 0 0 0 Coop Special Education 0 0 0 0 0 0 0 Federal Funds 485,000-8,168 xxxxxxxxxxx 499,000 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 5,832 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 81,913,856 16,726,851 49,711,379 2,552,301 17,000 12,480,000 14,542,398 12,388,244 Less Transfers 12,480,000 TOTAL Budget Expenditures $69,433,856 Sources of Revenue - - State, Federal, Local State Revenues 49,707,603 44,323,150 49,711,379 Federal Revenues 2,512,112 2,420,331 2,552,301 Local Revenues* 16,028,434 15,729,466 14,559,398 Total Revenues 68,248,149 62,472,947 66,823,078 Revenues Per Pupil 12,860 11,555 11,632 Effective July 1, 2014 (2014-15 school year) KSA 72-6431 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. 7

USD# 265 Enrollment Information 2013-2014 2014-2015 % 2015-2016 % 2016-2017 % 2017-2018 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 5,116.1 5,202.9 2% 5,059.9-3% 5,135.6 1% 5,700.0 11% Number of Students - Free Meals 1,028 1,035 1% 1,041 1% 1,032-1% 1,050 2% Number of Students - Reduced Meals 455 481 6% 503 5% 484-4% 400-17% FTE Enrollment for Budget Authority 5800.0 5700.0 5600.0 5400.0 5200.0 5116.1 5202.9 5059.9 5135.6 5000.0 4800.0 4600.0 2013-2014 2014-2015 Low Income Students 1200 1000 1028 1035 1041 1032 1050 800 600 400 455 481 503 484 400 Free Meals Reduced Meals 200 0 2013-2014 2014-2015 *FTE is based on actual enrollment for 9/20 and 2/20, including 4yr old at-risk. Beginning 2017-18 school year, full-day kindergarten is funded as 1.0 FTE. Virtual enrollment is excluded. 8

USD# 265 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 15.423 13.308 15.973 Adult Education 0.000 0.000 0.000 Capital Outlay 8.000 8.000 8.000 Declining Enrollment 0.000 0.000 0.000 Cost of Living 0.000 0.000 0.000 Special Liability 0.000 0.000 0.000 School Retirement 0.000 0.000 0.000 Extraordinary Growth Facilities 0.000 0.000 0.000 Bond and Interest #1 21.131 18.512 16.376 Bond and Interest #2 0.000 0.000 0.000 No Fund Warrant 0.000 0.000 0.000 Special Assessment 0.451 0.090 0.001 Temporary Note 0.000 0.000 0.000 TOTAL USD 65.005 59.910 60.350 Historical Museum 0.000 0.000 0.000 Public Library Board 0.000 0.000 0.000 Public Library Board & Employee Bnfts 0.000 0.000 0.000 Recreation Commission 0.000 0.000 0.000 Rec Comm Employee Bnfts 0.000 0.000 0.000 TOTAL OTHER 0.000 0.000 0.000 Total USD Mill Rates 80.000 70.000 60.000 50.000 40.000 30.000 20.000 10.000 0.000 65.005 59.910 60.350 9

Other Information USD# 265 Actual Actual Budget Assessed Valuation $243,321,990 $252,215,057 $263,726,451 Bonded Indebtedness 106,789,700 135,449,700 173,775,000 10

USD# 265 AVERAGE SALARY 2015-16 Actual 2016-17 Actual 2017-18 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 28.0 2,660,610 95,022 29.0 2,708,945 93,412 29.0 2,824,616 97,401 Teachers (Full Time) 284.5 16,226,504 57,035 286.0 16,764,803 58,618 290.0 17,854,515 61,567 Other Certified (Licensed) Personnel 35.0 1,807,169 51,633 35.0 2,001,919 57,198 35.0 2,102,015 60,058 Classified Personnel 227.8 6,827,014 29,969 227.8 7,372,574 32,364 228.0 7,741,203 33,953 Substitutes/Temporary Help XXXXX 434,143 XXXXXXXXX XXXXX 478,745 XXXXXXXXX XXXXX 500,000 XXXXXXXXX 100,000 97,401 Average Salary 80,000 61,567 60,058 60,000 40,000 20,000 33,953 2015-2016 2016-2017 2017-2018 0 Administrators (Certified/Non-Certified) Teachers (Full Time) Other Certified (Licensed) Personnel Classified Personnel DEFINITIONS Administrators: *Certified (Licensed) - Superintendent; Assistant Superintendent; Administrative Assistants; Principals/ Assistant Principals; Directors/Supervisors Special Education; Directors/Supervisors of Health; Directors/Supervisors of VocEd; Instructional Coordinators/Supervisors; All Other Directors/Supervisors. ** Non-Certified - Assistant Superintendents; Business Managers; Business Services (Directors/Coordinators/Supervisors); Food Service (Directors/Coordinators/Supervisors); Transportation (Directors/Coordinators/Supervisors); Custodial Maintenance (Directors/Coordinators/Supervisors); Other (Directors/Coordinators/Supervisors). Teachers (Full Time Only): *Practical Arts/Vocational Teachers; Special Education Teachers; Prekindergarten Teachers; Kindergarten Teachers; Reading Specialists/Teachers; All Other Teachers. Other Certified (Licensed) Personnel: Part-Time Teachers; Library Media Specialists; School Counselors; Clinical or School Psychologists; Speech Pathologists; Audiologists; Nurses (RN); Social Workers. Classified Personnel: **Attendance Services Staff; Library Media Aides; Security Officers; Regular Education Teacher Aides; Secretarial/Clerical; Special Education Paraprofessionals; Nurses (LPN); Food Service Workers; Custodians; Bus Drivers. Substitutes/Temporary: **Substitute Teachers, Coaching Assistants and other short term temporary help. Total Salary: Report total salary including employee reduction plans***, supplemental and extra pay for summer school, and board paid fringe benefits (employer paid)****. *FTE for Certified Administrators, Teachers and Other Certified (Licensed) Personnel is defined by the local school board. Generally FTE for teachers with a 9-10 month contract should be reported as 1.0; FTE for Principals with a 10-12 month contract should be reported as 1.0; FTE for Superintendents with a 12 month contract should be reported as 1.0. **FTE of 1.0 for Non-Certified Administrators, Classified Personnel and Substitutes/Temporary should be based upon 2,080 hours. ***Employee reduction plans include benefits received by employees under a Section 125 Salary Reduction Agreement. Does not include social security, workers' compensation, and unemployment insurance. ****Board paid fringe benefits (employer paid) include group life, group health, disability income, accidental death and dismemberment, and hospital surgical, and/or medical expense insurance. Does not include social security, workers' compensation, and unemployment insurance. 11

KSDE Website Information Available K-12 Statistics (Building, District or State Totals) website below: http://svapp15586.ksde.org/k12/k12.aspx Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications website below: http://www.ksde.org/agency/fiscal-and-administrative-services/school-finance/reports-and-publications Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card website below: http://ksreportcard.ksde.org/ Attendance Rate Graduation Rate Dropout Rate School Violence Assessments Reading Mathematics Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 12