Shawnee Heights USD # 45
Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls) i
26-27 Budget General Information USD #: 45. Introduction The Shawnee Heights School District is located in southeast Shawnee County and employs approximately 27 certified staff and 3 classified staff members. The district serves approximately 3,45 students from early childhood through senior high school. The district covers approximately 14 square miles, primarily in Shawnee County, with small parcels of the district located in Osage and Douglas counties. The Shawnee Heights District is accredited through the Kansas Department of Education and the North Central Accreditation process. In the fall of 24, Shawnee Heights district patrons passed two separate bond issue questions totaling $25,845,. As a result of the successful bond election, the district has already completed classroom additions at Shawnee Heights Elementary and Tecumseh South Elementary. The district has also recently completed construction of a new kitchen and cafeteria, along with office space, which connects two previously existing high school buildings. This new kitchen serves the entire secondary site. In addition to these projects the district has upgraded electrical service and heating, ventilation and air conditioning systems in approximately 65% of Shawnee Heights Middle School. Future projects include improvements of the remainder of the middle school, portions of other elementary buildings, and upgrades to the science classrooms at Shawnee Heights High School. Board Members Ann Dunn, President 379-9789 Ken Scott, Vice President 267-7556 Don Christian 379-568 Mark Hecker 379-9784 Scott Sumpter 267-438 Steve Walker 249-355 Kay White 862-9848 : Key Staff Dr. Martin Stessman, Superintendent Dr. Diane DeBacker, Associate Superintendent Shirley J. Martin, Assistant to the Superintendent for Business Becky Greer, Curriculum Director Kyle Goodwin, Director of Special Education Nathan Hofstra, Director of Support Services Tara Hetrick, Food Service Director Blair Anderson, Information Technology Manager Business Office Staff: Martha Riddle, Doris Moreland, Cindy Bezdek 1
The District s Accomplishments and Challenges Accomplishments: The graduating class of 26 produced four National Merit Scholars, one presidential scholar and one perfect score on the ACT. Composite ACT scores remained steady at 22.5, above state and national averages. Standardized test scores remain above the national average. Challenges: Raising the achievement level of all students. Providing service to students in an alternative setting. Providing quality early childhood experiences to all students. Training teachers in a systemic approach to instructional improvement. Supporting improved instruction through technology. Maintaining and modernizing all facilities. Recruiting and retaining high quality staff members. 2
Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Expenditures (1) 7. Student and al Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. (25 & 29: Other Supplemental Services) (3: Non- Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. Other Information Assessed Valuation and Bonded Indebtedness 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. 3
KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://www.ksde.org/k12/k12.html Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications http://www.ksde.org/leaf/reports_and_publications/reports.html Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card http://online.ksde.org/rcard 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 4
USD# 45 Summary of Total Expenditures By Function (All Funds) % % % % % 24-25 of 25-26 of inc/ 26-27 of inc/ Actual Tot Actual Tot dec Budget Tot dec 14,99,562 54% 16,841,993 56% 13% 18,14,334 51% 8% Student & al Support 2,494,24 9% 2,729,418 9% 9% 3,81,966 9% 13% General Administration 635,26 2% 767,318 3% 21% 868,372 2% 13% School Administration (Building) 1,489,725 5% 1,51,77 5% 1% 1,55,17 4% 3% Operations & Maintenance 2,776,779 1% 2,852,27 9% 3% 3,252,79 9% 14% Capital Improvements 463,761 2% 34,991 1% -26% 2,3, 6% 575% Debt Services 1,335,16 5% 2,17,255 7% 58% 2,597,761 7% 23% 3,364,183 12% 3,191,833 11% -5% 3,946,33 11% 24% Total Expenditures 27,468,346 1% 3,341,65 1% 1% 35,736,562 1% 18% Amount per Pupil $8,241 $9,46 1% $1,554 17% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational 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, 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: - 1 Operations & Maintenance - 26 Student & al Support - 21 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers - 52 Summary of Total Expenditures By Function (All Funds) 2,, 18,, 16,, 14,, 12,, 24-25 25-26 26-27 1,, 8,, 6,, 4,, 2,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 26-27 Summary of Total Expenditures By Function (All Funds) Debt Services 7% Capital Improvements 6% Operations & Maintenance 9% ool Administration (Building) 4% 11% 52% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration 2% Student & al Support 9% 1/9/26 11:8 AM Sumexpen.xls Page 1 of 19
USD# 45 Summary of General Expenditures by Function % % % % % 24-25 of 25-26 of inc/ 26-27 of inc/ Actual Tot Actual Tot dec Budget Tot dec 6,236,276 45% 6,56,131 46% 5% 6,36,756 43% -3% Student & al Support 1,747,968 13% 1,862,543 13% 7% 2,9,94 14% 8% General Administration 491,339 4% 61,328 4% 24% 661,59 4% 8% School Administration (Building) 1,43,18 1% 1,44,549 1% 1% 1,448,626 1% 1% Operations & Maintenance 2,525,493 18% 2,568,858 18% 2% 2,797,72 19% 9% Capital Improvements 7,738 % 2,83 % -63% % -1% 1,47,74 1% 1,319,496 9% -6% 1,455,45 1% 1% Total Expenditures 13,846,536 1% 14,364,735 1% 4% 14,732,12 1% 3% Amount per Pupil $4,154 $4,283 3% $4,351 2% 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 7,, 6,, 5,, 4,, 3,, 24-25 25-26 26-27 2,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of General Fund Expenditures by Function 1% Operations & Maintenance 19% School Administration (Building) 1% General Administration 4% 43% Student & al Support 14% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 11:8 AM Sumexpen.xls Page 2 of 19
USD# 45 Summary of Supplemental General Fund Expenditures by Function % % % % % 24-25 of 25-26 of inc/ 26-27 of inc/ Actual Tot Actual Tot dec Budget Tot dec 4,21,187 1% 4,631,19 1% 1% 4,916,787 1% 6% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % % % % % % Total Expenditures 4,21,187 1% 4,631,19 1% 1% 4,916,787 1% 6% Amount per Pupil $1,263 $1,381 9% $1,452 5% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 6,, Summary of Supplemental General Fund Expenditures by Function 5,, 4,, 24-25 25-26 26-27 3,, 2,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of Supplemental General Fund Expenditures by Function Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1% 1/9/26 11:8 AM Sumexpen.xls Page 3 of 19
USD# 45 Summary of General and Supplemental General Fund Expenditures by Function % % % % % 24-25 of 25-26 of inc/ 26-27 of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,446,463 58% 11,191,321 59% 7% 11,277,543 57% 1% Student & al Support 1,747,968 1% 1,862,543 1% 7% 2,9,94 1% 8% General Administration 491,339 3% 61,328 3% 24% 661,59 3% 8% School Administration (Building) 1,43,18 8% 1,44,549 8% 1% 1,448,626 7% 1% Operations & Maintenance 2,525,493 14% 2,568,858 14% 2% 2,797,72 14% 9% Capital Improvements 7,738 % 2,83 % -63% % -1% 1,47,74 8% 1,319,496 7% -6% 1,455,45 7% 1% Total Expenditures 18,56,723 1% 18,995,925 1% 5% 19,648,799 1% 3% Amount per Pupil $5,418 $5,664 5% $5,83 2% 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 12,, 1,, 8,, 24-25 25-26 26-27 6,, 4,, 2,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of General and Supplemental General Fund Expenditures by Function 7% Operations & Maintenance 15% School Administration (Building) 7% General Administration 3% Student & al Support 1% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 11:8 AM Sumexpen.xls Page 4 of 19
USD# 45 Summary of Special Education Fund by Function % % % % % 24-25 of 25-26 of inc/ 26-27 of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,643,8 7% 3,34,988 7% 15% 3,544,216 69% 17% Student & al Support 67,64 16% 684,77 16% 13% 823,966 16% 2% General Administration 17,254 3% 121,511 3% 13% 155,23 3% 28% School Administration (Building) % % % % % Operations & Maintenance 78, 2% 15, 2% 35% 15, 2% % Capital Improvements % % % % % 335,358 9% 37,3 9% 1% 471,491 9% 27% Total Expenditures 3,77,756 1% 4,316,272 1% 14% 5,99,876 1% 18% Amount per Pupil $1,131 $1,287 14% $1,56 17% 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 4,, 3,5, 3,, 2,5, 2,, 1,5, 24-25 25-26 26-27 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 26-27 Summary of Special Education Fund by Function Operations & Maintenance 2% 9% General Administration 3% Student & al Support 16% 7% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 11:8 AM Sumexpen.xls Page 5 of 19
USD# 45 Expenditures (1) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 6,236,276 6,56,131 5% 6,36,756-3% Federal Funds 476,374 453,17-5% 467,726 3% Supplemental General 4,21,187 4,631,19 1% 4,916,787 6% At Risk (4yr Old) % At Risk (K-12) 464,25 757,498 63% Bilingual Education 9,565 21,999 13% 42,513 93% Capital Outlay 339,234 442,835 31% 51, 15% Driver Education 27,186 15,15-44% 33,7 123% Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 7,81 4,548-42% 3,864 579% Special Education 2,643,8 3,34,988 15% 3,544,216 17% Vocational Education 33,216 57,9 54% 646,94 27% Gifts/Grants 12,816-1% 4,991 % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 546,291 636,442 17% 789,189 24% Contingency Reserve % Text Book & Student Material 7,527 7,353 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 14,99,562 16,841,993 13% 18,14,334 8% Enrollment (FTE)* 3,333. 3,354. 1% 3,386. 1% Amount per Pupil 4,473 5,21 12% 5,357 7% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 14,99,562 16,841,993 13% 18,14,334 8% 2,, 18,, 16,, 14,, 12,, 1,, 8,, 6,, 4,, 2,, Expenditures 24-25 25-26 26-27 Expenditures 7,, 6,, 5,, 4,, 3,, 2,, 1,, 24-25 25-26 26-27 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, Special Education Coop and Tuition Reimbursement. *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. 1/9/26 11:8 AM Sumexpen.xls Page 6 of 19
USD# 45 Student and al Support Expenditures (21 & 22) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 1,747,968 1,862,543 7% 2,9,94 8% Federal Funds 2,537 5,2-75% 5,2 % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education 488 % -1% Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development 21,742 63,644 193% 13,868 63% Parent Education Program % % Summer School % % Special Education 67,64 684,77 13% 823,966 2% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 96,713 112,773 17% 139,838 24% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,494,24 2,729,418 9% 3,81,966 13% Enrollment (FTE)* 3,333. 3,354. 1% 3,386. 1% Amount per Pupil 748 814 9% 91 12% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,494,24 2,729,418 9% 3,81,966 13% Amount per Pupil $743 $81 9% $91 11% Student and al Support Expenditures 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 24-25 25-26 26-27 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, Special Education Coop and Tuition Reimbursement. *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. 1/9/26 11:8 AM Sumexpen.xls Page 7 of 19
USD# 45 General Administration Expenditures (23) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 491,339 61,328 24% 661,59 8% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 13,568 9,584-29% 2, 19% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 17,254 121,511 13% 155,23 28% Vocational Education % % Gifts/Grants 373-1% % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 22,672 25,895 14% 32,11 24% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 635,26 767,318 21% 868,372 13% Enrollment (FTE)* 3,333. 3,354. 1% 3,386. 1% Amount per Pupil 191 229 2% 256 12% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 635,26 767,318 21% 868,372 13% 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, General Administration Expenditures 24-25 25-26 26-27 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, Special Education Coop and Tuition Reimbursement. *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. 1/9/26 11:8 AM Sumexpen.xls Page 8 of 19
USD# 45 School Administration Expenditures (24) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 1,43,18 1,44,549 1% 1,448,626 1% Federal Funds 514-1% % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 4,583 % 2, 336% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 59,193 65,638 11% 81,391 24% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,489,725 1,51,77 1% 1,55,17 3% Enrollment (FTE)* 3,333. 3,354. 1% 3,386. 1% Amount per Pupil 447 45 1% 458 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,489,725 1,51,77 1% 1,55,17 3% School Administration Expenditures 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 24-25 25-26 26-27 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, Special Education Coop and Tuition Reimbursement. *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. 1/9/26 11:8 AM Sumexpen.xls Page 9 of 19
USD# 45 Operations and Maintenance Expenditures (26) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 2,525,493 2,568,858 2% 2,797,72 9% Federal Funds 4,858 % 5, 3% Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 59,488 49,778-16% 12, 141% Driver Training 7,123 7,134 % 14, 96% Declining Enrollment % Extraordinary School Program % % Food Service 52,982 59,942 13% 141, 135% Professional Development % % Parent Education Program % % Summer School % % Special Education 78, 15, 35% 15, % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 53,693 56,457 5% 7,7 24% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,776,779 2,852,27 3% 3,252,79 14% Enrollment (FTE)* 3,333. 3,354. 1% 3,386. 1% Amount per Pupil 833 85 2% 96 13% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,776,779 2,852,27 3% 3,252,79 14% 3,5, Operations and Maintenance Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, 24-25 25-26 26-27 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, Special Education Coop and Tuition Reimbursement. *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. 1/9/26 11:8 AM Sumexpen.xls Page 1 of 19
USD# 45 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 1,47,74 1,319,496-6% 1,455,45 1% Federal Funds 127 % -1% Supplemental General % % At Risk (4yr Old) % At Risk (K-12) 8,789 15, 71% Bilingual Education % % Capital Outlay 212,355 41,5-81% 265, 546% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service 1,33,47 1,368,24 3% 1,632,897 19% Professional Development % % Parent Education Program % % Summer School % % Special Education 335,358 37,3 1% 471,491 27% Vocational Education % % Gifts/Grants 431 % 2,4 457% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 78,719 83,742 6% 13,84 24% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,364,183 3,191,833-5% 3,946,33 24% Enrollment (FTE)* 3,333. 3,354. 1% 3,386. 1% Amount per Pupil 1,9 952-6% 1,165 22% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,364,183 3,191,833-5% 3,946,33 24% 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 24-25 25-26 26-27 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, Special Education Coop and Tuition Reimbursement. *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. 1/9/26 11:8 AM Sumexpen.xls Page 11 of 19
USD# 45 Capital Improvements Expenditures (4) % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 7,738 2,83-63% -1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 456,23 338,161-26% 2,3, 58% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 463,761 34,991-26% 2,3, 575% Enrollment (FTE)* 3,333. 3,354. 1% 3,386. 1% Amount per Pupil 139 12-27% 679 568% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 463,761 34,991-26% 2,3, 575% Capital Improvements (4) 2,5, 2,, 1,5, 1,, 5, 24-25 25-26 26-27 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, Special Education Coop and Tuition Reimbursement. *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. 1/9/26 11:8 AM Sumexpen.xls Page 12 of 19
Debt Services Expenditures (51) USD# 45 % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 1,335,16 2,17,255 58% 2,597,761 23% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,335,16 2,17,255 58% 2,597,761 23% Enrollment (FTE)* 3,333. 3,354. 1% 3,386. 1% Amount per Pupil 41 628 57% 767 22% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,335,16 2,17,255 58% 2,597,761 23% Debt Services (51) 3,, 2,5, 2,, 1,5, 1,, 5, 24-25 25-26 26-27 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, Special Education Coop and Tuition Reimbursement. *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. 1/9/26 11:8 AM Sumexpen.xls Page 13 of 19
Transfers (52) USD# 45 % % 24-25 25-26 inc/ 26-27 inc/ Actual Actual dec Budget dec General 3,393,769 4,524,685 33% 4,935,137 9% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,393,769 4,524,685 33% 4,935,137 9% Enrollment (FTE)* 3,333. 3,354. 1% 3,386. 1% Amount per Pupil 1,18 1,349 32% 1,458 8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,393,769 4,524,685 33% 4,935,137 9% Transfers (52) 6,, 5,, 4,, 3,, 2,, 1,, 24-25 25-26 26-27 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, Special Education Coop and Tuition Reimbursement. *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. 1/9/26 11:8 AM Sumexpen.xls Page 14 of 19
USD# 45 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 24 July 1, 25 July 1, 26 General 2,78 Federal Funds 17,237 27,86 4,367 Supplemental General 4,9 378,468 26,371 At Risk (4yr Old) At Risk (K-12) Bilingual Education 2,513 Capital Outlay 863,598 1,112,191 2,82,238 Driver Training 29,895 22,351 26,996 Declining Enrollment Extraordinary School Program Food Service 277,318 256,199 244,778 Professional Development 23,749 62,19 13,868 Parent Education Program Summer School 29,697 26,937 25,864 Special Education 74,265 716,342 72,437 Vocational Education Gifts/Grants 949 3,391 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 648,828 648,828 Text Book & Student Material 99,48 198,83 Bond & Interest 1 1,551,364 1,616,668 1,769,699 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 4,647,86 5,66,121 5,172,522 Enrollment (FTE)* 3,333. 3,354. 3,386. Amount per Pupil 1,394 1,51 1,528 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 4,647,86 5,66,121 5,172,522 Unencumbered Cash Balances by Fund 6,, 5,, 4,, 3,, 2,, 1,, 24 25 26 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, Special Education Coop and Tuition Reimbursement. *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. 1/9/26 11:8 AM Sumexpen.xls Page 15 of 19
Reserve Funds Unencumbered Cash Balance USD# 45 July 1, 24 July 1, 25 Special Reserve TOTAL OTHER Amount per Pupil $ $ 1 1 1 1 1 1 Unencumbered Cash Balances by Fund (Reserve Funds Only) 24 25 *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. 1/9/26 11:8 AM Sumexpen.xls Page 16 of 19
USD# 45 Other Information 22-23 23-24 % 24-25 % 25-26 % 26-27 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 3,21.1 3,331. 4% 3,355.7 1% 3,371.1 % 3,421. 1% Enrollment (FTE)** 3,21.1 3,331. 4% 3,333. % 3,354. 1% 3,386. 1% Number of Students - Free Meals 456 49 7% 538 1% 516-4% 515 % Number of Students - Reduced Meals 214 227 6% 22-3% 217-1% 215-1% 4. Enrollment (FTE)* for Budget Authority 35. 3. 25. 2. 15. 1. 5.. 22-23 23-24 24-25 25-26 26-27 Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 34. 335. 33. 325. 32. 315. 31. 22-23 23-24 24-25 25-26 26-27 Low Income Students 6 5 4 3 2 Free Meals Reduced Meals 1 22-23 23-24 24-25 25-26 26-27 *FTE for state aid and budget authority purposes for general fund (excludes 4yr at-risk.) ** 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. 1/9/26 11:8 AM Sumexpen.xls Page 17 of 19
Miscellaneous Information Mill Rates by Fund USD# 45 24-25 25-26 26-27 Actual Actual Budget General 2. 2. 2. Supplemental General 16.256 14.92 14.783 Adult Education... Capital Outlay 6.171 6.6 6. Declining Enrollment.. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest 1 5.68 9.913 8.48 Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 48.17 5.839 49.263 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates 6. 5. 4. 3. 2. 1.. 24-25 25-26 26-27 26-27 Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 1 17% Capital Outlay 12% Supplemental General 3% General 41% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 1/9/26 11:8 AM Sumexpen.xls Page 18 of 19
Other Information USD# 45 24-25 25-26 26-27 Actual Actual Budget Assessed Valuation $154,462,421 $159,45,385 $162,955,11 Bonded Indebtedness $4,247,377 $17,892,961 $28,721,634 Assessed Valuation $18,, $16,, $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ 24-25 25-26 26-27 Bonded Indebtedness $35,, $3,, $25,, $2,, $15,, $1,, $5,, $ 24-25 25-26 26-27 1/9/26 11:8 AM Sumexpen.xls Page 19 of 19