Budget at a Glance

Budget at a Glance 2018-19 USD 375 - Circle 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 2018-19... 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# 375 Summary of Total Expenditures By Function (All Funds) % % % % % 2016-2017 of 2017-2018 of inc/ 2018-2019 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 10,792,428 48% 11,323,781 49% 5% 12,906,740 48% 14% Student Support Services 785,602 3% 678,136 3% -14% 1,043,936 4% 54% Instructional Support Services 677,884 3% 841,435 4% 24% 2,417,500 9% 187% Administration & Support 1,682,323 7% 1,727,320 8% 3% 1,832,510 7% 6% Operations & Maintenance 2,095,718 9% 2,182,717 10% 4% 2,393,170 9% 10% Transportation 909,254 4% 797,895 3% -12% 910,820 3% 14% Food Services 791,921 4% 816,634 4% 3% 853,000 3% 4% Capital Improvements 383,672 2% 50,772 0% -87% 100,000 0% 97% Debt Services 4,420,108 20% 4,517,469 20% 2% 4,623,854 17% 2% Other Costs 0 0% 0 0% 0% 23,300 0% 0% Total Expenditures* 22,538,910 100% 22,936,159 100% 2% 27,104,830 100% 18% Amount per Pupil $12,142 $11,856-2% $13,741 16% Current Expenditures** 16,201,921 100% 16,848,365 100% 4% 18,983,120 100% 13% Amount per Pupil $8,728 $8,709 0% $9,624 10% Percent of Expenditures Instruction*** (Total Expenditures) 10,702,122 47% 11,032,930 48% 1% 12,606,740 47% -1% Instruction*** (Current Expenditures) 10,702,122 66% 11,032,930 65% -1% 12,606,740 66% 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, 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 14,000,000 12,906,740 Summary of Total Expenditures by Function (All Funds) 12,000,000 10,000,000 8,000,000 6,000,000 4,623,854 4,000,000 2,417,500 1,832,510 2,393,170 1,043,936 2,000,000 910,820 853,000 100,000 0 23,300 2016-2017 2017-2018 2018-2019 2

1,043,936 2,417,500 1,832,510 2,393,170 910,820 853,000 100,000 23,300 4,623,854 12,906,740 27,104,830 USD# 375 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 10,792,428 11,323,781 12,906,740 Student Support 785,602 678,136 1,043,936 Instructional Support 677,884 841,435 2,417,500 Administration & Support 1,682,323 1,727,320 1,832,510 Operations & Maintenance 2,095,718 2,182,717 2,393,170 Transportation 909,254 797,895 910,820 Food Services 791,921 816,634 853,000 Capital Improvements 383,672 50,772 100,000 Debt Services 4,420,108 4,517,469 4,623,854 Other Costs 0 0 23,300 Total Expenditures* 22,538,910 22,936,159 27,104,830 Total Expenditures By Function (All Funds) 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 2016-2017 2017-2018 2018-2019 5,000,000 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, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. 3

529 1,226 929 1,213 462 432 51 12 2,344 6,543 13,741 USD# 375 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 5,814 5,854 6,543 Student Support 423 351 529 Instructional Support 365 435 1,226 Administration & Support 906 893 929 Operations & Maintenance 1,129 1,128 1,213 Transportation 490 412 462 Food Services 427 422 432 Capital Improvements 207 26 51 Debt Services 2,381 2,335 2,344 Other Costs 0 0 12 Total Expenditures Per Pupil** 12,142 11,856 13,741 Enrollment (FTE)* 1,856.3 1,934.5 1,972.5 *FTE Enrollment is based on 9/20 and 2/20, including 4yr old at-risk. Beginning in the 2017-18 school year, fullday kindergarten is funded as 1.0 FTE. If the district offered full-day kindergarten in the 2017-18 school year, the 2016-17 kindergarten FTE is funded as 1.0 regardless of attendance. Includes virtual enrollment. Amount Per Pupil By Function (All Funds) 14,000 12,000 10,000 8,000 6,000 4,000 2016-2017 2017-2018 2018-2019 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, 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# 375 Instruction Expenditures (1000) % % 2016-2017 2017-2018 inc/ 2018-2019 inc/ Actual Actual dec Budget dec General 5,784,846 5,202,007-10% 5,825,162 12% Federal Funds 229,566 270,109 18% 232,899-14% Supplemental General 1,333,198 1,306,680-2% 1,467,387 12% At Risk (4yr Old) 0 0 0% 132,314 0% At Risk (K-12) 490,336 720,000 47% 914,546 27% Bilingual Education 0 7,020 0% 15,057 114% Virtual Education 101,922 126,677 24% 340,000 168% Capital Outlay 90,306 290,851 222% 300,000 3% Driver Education 14,398 14,076-2% 21,281 51% 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 1,773,520 1,937,932 9% 2,169,833 12% Cost of Living 0 0 0% 0 0% Career and Postsecondary Ed. 413,594 599,653 45% 713,261 19% Gifts/Grants 63,325 48,262-24% 75,000 55% 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 344,423 519,287 51% 700,000 35% Contingency Reserve 0 0 0% Text Book & Student Material 116,876 243,699 109% Activity Fund 36,118 37,528 4% 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 10,792,428 11,323,781 5% 12,906,740 14% Enrollment (FTE)* 1,856.3 1,934.5 4% 1,972.5 2% Amount per Pupil 5,814 5,854 1% 6,543 12% Adult Education 0 0 0% 0 0% Adult Supplemental Education 0 0 0% 0 0% Special Education Coop 0 0 0% 0 0% TOTAL 10,792,428 11,323,781 5% 12,906,740 14% 13,000,000 12,500,000 12,000,000 11,500,000 11,000,000 10,500,000 10,000,000 9,500,000 Instruction Expenditures 12,906,740 11,323,781 10,792,428 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, and Special Education Coop. *FTE enrollment is based on 9/20 and 2/20, including 4yr old at-risk. Beginning in the 2017-18 school year, full-day kindergarten is funded as 1.0 FTE. If the district offered full-day kindergarten in the 2017-18 school year, the 2016-17 kindergarten FTE is funded as 1.0 regardless of attendance. Includes virtual enrollment. 6

USD 375 Sources of Revenue and Proposed Budget for 2018-19 2018-19 Estimated Sources of Revenue--2018-19 Estimated Amount July 1, 2018 State Federal Local July 1, 2019 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 11,786,699 0 11,786,699 0 XXXXXXXXXX XXXXXXXXXX 0 XXXXXXXXXX Supplemental General 3,723,825 173,431 656,138 0 2,894,256 XXXXXXXXXX Adult Education 0 0 0 0 0 0 0 0 At Risk (4yr Old) 132,314 0 0 0 133,314 0 1,000 Adult Supplemental Education 0 0 0 0 0 0 At Risk (K-12) 914,546 57,325 0 0 861,373 0 4,152 Bilingual Education 15,057 0 0 0 15,057 0 0 Virtual Education 340,000 5,000 0 335,000 0 0 Capital Outlay 3,497,856 2,145,312 0 0 0 0 1,838,904 486,360 Driver Training 22,281 67,735 10,010 0 0 81 12,250 67,795 Declining Enrollment XXXXXXXXX 0 XXXXXXXXX XXXXXXXXXXX XXXXXXXXX Extraordinary School Program 0 0 0 0 0 0 0 Food Service 968,000 269,988 7,098 339,730 0 0 366,073 14,889 Professional Development 71,300 107,901 8,750 0 0 14,149 0 59,500 Parent Education Program 0 0 0 0 0 0 0 0 Summer School 0 0 0 0 0 0 0 Special Education 2,322,183 392,185 0 25,000 50,000 2,164,998 0 310,000 Career and Postsecondary Education 733,261 250,000 3,600 2,000 0 477,758 0 97 Special Liability Expense Fund 0 0 0 0 0 0 Special Reserve Fund 0 XXXXXXXXX Gifts and Grants 75,000 42,383 0 50,000 17,383 Textbook & Student Materials Revolving 416,823 XXXXXXXXX School Retirement 0 0 0 0 0 Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX KPERS Special Retirement Contribution 1,672,485 0 1,672,485 XXXXXXXXXX XXXXXXXXX Contingency Reserve 400,334 XXXXXXXXX Activity Funds 15,000 XXXXXXXXX Bond and Interest #1 4,623,854 3,908,845 0 0 0 4,932,970 4,217,961 Bond and Interest #2 0 0 0 0 0 0 0 No Fund Warrant 0 0 0 0 Special Assessment 0 0 0 0 Temporary Note 0 0 0 0 0 Coop Special Education 0 0 0 0 0 0 0 Federal Funds 232,899 9,199 xxxxxxxxxxx 223,700 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 31,131,560 8,261,461 14,144,780 590,430 50,000 4,001,730 10,094,453 5,179,137 Less Transfers 4,001,730 TOTAL Budget Expenditures $27,129,830 Sources of Revenue - - State, Federal, Local State Revenues 12,483,319 12,725,358 14,144,780 Federal Revenues 642,943 603,258 590,430 Local Revenues* 9,480,557 10,453,475 10,144,453 Total Revenues 22,606,819 23,782,091 24,879,663 Revenues Per Pupil 12,178 12,294 12,613 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# 375 Enrollment Information 2014-2015 2015-2016 % 2016-2017 % 2017-2018 % 2018-2019 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec FTE Enrollment (excl. Virtual)* 1,854.8 1,860.8 0% 1,813.4-3% 1,914.7 6% 1,942.5 1% Number of Students - Free Meals 390 390 0% 358-8% 395 10% 395 0% Number of Students - Reduced Meals 146 183 25% 137-25% 142 4% 108-24% FTE Enrollment (excl Virtual) for Computing State Foundation Aid 1950.0 1914.7 1942.5 1900.0 1850.0 1800.0 1750.0 1854.8 1860.8 1813.4 1700.0 2014-2015 2015-2016 400 350 300 250 200 150 100 50 0 Low Income Students 390 390 395 395 358 183 146 137 142 108 2014-2015 2015-2016 Free Meals Reduced Meals *FTE Enrollment is based on 9/20 and 2/20, including 4yr old at-risk. Beginning 2017-18 school year, full-day kindergarten is funded as 1.0 FTE. If the district offered full-day kindergarten in the 2017-18 school year, the 2016-17 kindergarten FTE is funded as 1.0 regardless of attendance. Virtual enrollment is excluded. 8

USD# 375 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 13.502 14.678 13.141 Adult Education 0.000 0.000 0.000 Capital Outlay 7.996 7.998 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 21.141 21.364 21.884 Bond and Interest #2 0.000 0.000 0.000 No Fund Warrant 0.000 0.000 0.000 Special Assessment 0.000 0.000 0.000 Temporary Note 0.000 0.000 0.000 TOTAL USD 62.639 64.040 63.025 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 62.639 64.040 63.025 9

Other Information USD# 375 Actual Actual Budget Assessed Valuation $190,421,569 $203,822,230 $223,719,262 Bonded Indebtedness 60,605,000 58,505,000 56,055,000 10

USD# 375 AVERAGE SALARY 2016-17 Actual 2017-18 Actual 2018-19 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 19.0 1,392,220 73,275 19.0 1,413,103 74,374 0 Teachers (Full Time) 115.0 5,858,102 50,940 115.1 5,945,973 51,659 0 Other Certified (Licensed) Personnel 15.0 887,634 59,176 15.8 900,949 57,022 0 Classified Personnel 151.0 2,305,816 15,270 151.5 2,340,404 15,448 0 Substitutes/Temporary Help XXXXX 295,000 XXXXXXXXX XXXXX 297,080 XXXXXXXXX XXXXX XXXXXXXXX Average Salary 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0 Administrators (Cert./Non- Cert.) 0 0 0 0 Teachers (Full Time) Other Certified (Lic.) Personnel Classified Personnel 2016-2017 2017-2018 2018-2019 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