DEPARTMENT OF FINANCE & OPERATIONS Wilmette Public Schools ACTION ITEM Date: May 23, 2016 To: From: Subject: Raymond E. Lechner, Ph.D. Superintendent Gail F. Buscemi Business Manager Adopt the FY17 District 39 Tentative Budget and Approve a Public Budget Hearing Proposed Action by Board of Education Adopt the FY17 Tentative Budget as contained in this report for immediate public display; and further, Approve the publication of notice of a Public Hearing on the Tentative Budget to be held at 7:00 p.m. prior to commencing the regularly scheduled Board of Education meeting on Monday August 29, 2016. Background The Board of Education must approve the publication of notice of a Public Hearing and a tentative budget to be placed on public display at least 30 days prior to adopting a final budget. A sufficient period of time exists between this evening s meeting and the regularly scheduled Board meeting in August to allow an approved tentative budget to be publicly posted. The Illinois School Code requires a school district to adopt its budget no later than the first quarter of the fiscal year, September 30. Approval of the action item above will allow the Board to hold a public hearing on the budget and further consider the adoption of the final budget in a timely manner. The Administration recommends adoption of this tentative budget as written and approval of a public hearing on the budget that would immediately precede the regularly scheduled Board meeting in August. Operating Funds Budget Operating Funds budgeted revenues are $68,607,781 and budgeted expenditures are $68,683,375. The budgeted year-end fund balance reflects $32,223,932 or 46.9% of annual expenditures in fund reserve. The Operating Fund revenues are anticipated to increase 1.7%. The majority of this increase is due to the tax levy, which is tied to the 2014 Consumer Price Index (CPI) of 0.8% plus new property growth. A decrease in expenditures for Capital Projects and Other expenses is due to the reduction of planned one-time construction and technology infrastructure improvements. See the chart on the next page.
Revenue FY 2015-16 FY 2016-2017 INCR (DECR) Local 52,422,186 53,296,094 1.67% State 13,847,233 14,130,598 2.05% Federal 1,188,014 1,181,089-0.58% Other 577,373 - -100.00% TOTAL $68,034,806 $68,607,781 0.84% Expenditures FY 2015-16 FY 2016-2017 INCR (DECR) Salaries & Benefits 54,816,377 55,432,816 1.12% Purchased Services 4,756,595 4,814,633 1.22% Supplies & Materials 3,654,739 3,414,552-6.57% Capital Outlay 1,902,952 1,438,309-24.42% Other 6,285,528 3,583,065-43.00% Permanent Transfer - - 0.00% TOTAL $71,416,191 $68,683,375-3.83% Non-Operating Funds The capital budget consists of three funds, Debt Service, Capital Projects and Fire Prevention/Life Safety. The Debt Service Fund reflects a commitment to repay long-term debt in the form of outstanding bonds. Debt Service obligation payments for FY17 are included in the budget as presented. The Capital Projects Fund will be used to pay for the costs related to approved construction and improvements at Harper and Wilmette Junior High School this summer. There are no revenue or expenditures in the Life Safety Fund for FY 17. A new 10-year Life Safety study will be done in FY 17 and a list of projects that qualify as Life Safety will be identified. Fund Balances The Operating Funds budget reflects an organization s day-to-day operations. This is the budget the state examines most closely to assess the over-all financial stability of each school district. In FY17, the tentative budget expenditures are expected to exceed revenues by $75,594 resulting in an estimated ending balance of $32,223,932. The FY17 annual expenditures include one-time planned capital projects for which revenues in the Operations & Maintenance Fund will be utilized and are reflected in the operating fund balances. Operating Funds Budget Beginning Balance (FY16 Budget) 7/1/16 $32,299,526 Revenues $68,607,781 Expenditures $68,683,375 Estimated Ending Balance 6/30/17 $32,223,932
Non-Operating Funds are used to finance Fire Prevention/Life Safety projects and to pay the district s bonded indebtedness. Non-Operating Funds Budget Beginning Balance (FY16 Budget) 7/1/16 $1,958,454 Revenues $3,709,839 Expenditures $3,871,500 Estimated Ending Balance 6/30/17 $1,796,793 Operating and Non-Operating Funds can be combined to reflect all of the funds in the budget. The All Funds version of our budget is reflected in the official state budget documentation. All Funds Budget Beginning Balance (FY16 Budget) 7/1/16 $34,257,981 Revenues $69,822,869 Expenditures $70,060,124 Estimated Ending Balance 6/30/17 $34,020,726 The ending balance for all funds represents the total restricted and unrestricted reserves projected to be available to the district at the end of the budgeted fiscal year. Summary Based on current data and information available to date, the Tentative FY17 Budget reflects a sound representation of the financial position of the district. Adjustments throughout the Operating Funds will continue to be made as appropriate. Any revisions to the tentative budget shall be incorporated to reflect the most current information available prior to the approved budget in August. The Board will have had an opportunity to discuss the proposed tentative budget during discussion of the information item. The budget can be adjusted at any time prior to final approval. The Administration recommends approval of this tentative budget as written and publication of notice of a public hearing on this budget that would immediately precede the regularly scheduled Board meeting in August. Attachments Recommended for approval by the Board of Education Raymond E. Lechner, Ph.D. Superintendent
For Publication in the Pioneer Press Wilmette Life On Thursday, May 26, 2016 Ad Copy Notice of a Public Hearing Notice is hereby given that the Board of Education of Wilmette Public Schools District 39 will hold a Public Hearing on the District 39 Budget for the fiscal year beginning July 1, 2016 and ending June 30, 2017; said Public Hearing will be held at 7:00 p.m. on the 29 th day of August 2016, at the Mikaelian Education Center, 615 Locust Road, Wilmette, IL. The budget will be on file for public inspection on the District s website at www.wilmette39.org, at the Mikaelian Education Center, 615 Locust Road, Wilmette beginning at 8:00 a.m. on the 26 th day of May, 2016. Dr. Raymond Lechner, Secretary Board of Education
WILMETTE PUBLIC SCHOOLS DISTRICT 39 2016-2017 TENTATIVE BUDGET FISCAL YEAR 2017
P. 1 of 27 OPERATING FUNDS SUMMARY FUNDS Educational 55,424,103 57,251,777 57,482,591 230,814 0.40% Tort 769,856 590,470 508,669 (81,801) -13.85% Operations & Maintenance 6,618,566 7,006,628 7,255,775 249,147 3.56% Transportation 1,865,175 1,588,268 1,766,218 177,950 11.20% IMRF/Social Security 1,627,044 1,496,379 1,490,474 (5,905) -0.39% Working Cash 98,246 101,284 104,054 2,770 2.73% TOTAL REV. ALL FUNDS 66,402,989 68,034,806 68,607,781 572,975 0.84% FUNDS Educational 53,734,105 57,446,702 57,302,508 (144,194) -0.25% Tort 565,626 620,362 618,181 (2,181) -0.35% Operations & Maintenance 7,477,505 9,967,274 7,359,026 (2,608,248) -26.17% Transportation 1,504,391 1,709,458 1,686,620 (22,838) -1.34% IMRF/Social Security 1,569,088 1,672,395 1,717,040 44,645 2.67% Working Cash 0 0 0 0 0.00% TOTAL EXPEND. ALL FUNDS 64,850,715 71,416,191 68,683,375 (2,732,816) -3.83% EXCESS OR (DEFICIT) REV. OVER EXPEND. 1,552,274 (3,381,385) (75,594) FUND BAL. - JULY 1ST 34,128,637 35,680,911 32,299,526 BUDGETED FUND BAL. - JUNE 30 35,680,911 32,299,526 32,223,932 Fund Balance as a % of Expenditures 55.0% 45.2% 46.9%
P. 2 of 27 OPERATING FUNDS SUMMARY 2014-15 2015-16 2016-17 $ % ACTUAL BUDGET BUDGET INCREASE/(DECR) INCREASE/(DECR) BY SOURCE Tax Levy 47,456,359 48,092,062 48,851,265 759,203 1.58% Other Local Revenue 4,388,558 4,330,124 4,444,829 114,705 2.65% State Revenue 13,074,761 13,847,233 14,130,598 283,365 2.05% Federal Revenue 1,189,842 1,188,014 1,181,089 (6,925) -0.58% Other Financing Sources 293,469 577,373 0 (577,373) -100.00% TOTAL OPERATING FUNDS 66,402,989 68,034,806 68,607,781 572,975 0.84% OPERATING FUNDS SUMMARY 2014-15 2015-16 2016-17 $ % ACTUAL BUDGET BUDGET INCREASE/(DECR) INCREASE/(DECR) BY OBJECT Salaries 35,417,279 36,948,211 36,931,919 (16,292) -0.04% Benefits 15,965,978 17,868,166 18,500,897 632,731 3.54% Purchased Services 4,238,988 4,756,595 4,814,633 58,038 1.22% Supplies 3,418,658 3,654,739 3,414,552 (240,187) -6.57% Capital Outlay 3,922,021 1,902,952 1,438,309 (464,643) -24.42% Other Expenses 1,887,789 6,285,528 3,583,065 (2,702,463) -43.00% TOTAL OPERATING FUNDS 64,850,715 71,416,191 68,683,375 (2,732,816) -3.83% BY FUNCTION Instruction 30,872,109 32,021,579 32,289,318 267,739 0.84% Instructional Support 3,745,580 3,985,110 4,172,912 187,802 4.71% Support Services 19,317,653 18,987,395 18,422,438 (564,957) -2.98% Community Services 123,460 131,000 141,000 10,000 7.63% Non Programmed Charges 9,907,025 11,159,751 11,162,956 3,205 0.03% Debt Service 0 195,710 195,711 1 0.00% Transfers 884,888 4,935,646 2,299,040 (2,636,606) -53.42% TOTAL OPERATING FUNDS 64,850,715 71,416,191 68,683,375 (2,732,816) -3.83%
P. 3 of 27 EDUCATIONAL FUND LOCAL Tax Levy 37,922,317 38,255,533 38,830,375 574,842 1.50% Corp. Property Replacement Tax 485,210 475,000 475,000 0 0.00% Tuition 492,970 475,000 485,000 10,000 2.11% Investment Earnings 57,635 25,000 43,000 18,000 72.00% Food Service 1,293,582 1,325,000 1,384,000 59,000 4.45% Student Fees 1,181,465 1,123,000 1,158,500 35,500 3.16% Other Local Revenue 187,893 218,624 203,029 (15,595) -7.13% TOTAL LOCAL REVENUE 41,621,072 41,897,157 42,578,904 681,747 1.63% STATE General State Aid 1,098,169 932,593 1,133,196 200,603 21.51% Special Education 1,761,454 1,653,941 1,582,469 (71,472) -4.32% Bilingual Education 11,861 15,857 20,594 4,737 29.87% Reading Improvement 0 0 0 0 0.00% National Board Certification 0 0 0 0 0.00% State Library Grant 2,732 2,715 2,212 (503) -18.53% Other State Aid 0 0 0 0 0.00% TRS Match 9,738,973 10,984,127 10,984,127 0 0.00% TOTAL STATE REVENUE 12,613,188 13,589,233 13,722,598 133,365 0.98% FEDERAL AARA Education Funds Programs 0 0 0 0 0.00% Food Service Aid 37,873 37,500 37,500 0 0.00% Low Income Title 1 143,789 119,691 119,691 0 0.00% IASA Title IV Drug Free 0 0 0 0 0.00% IDEA Flow Through 870,165 890,433 890,433 0 0.00% ARRA-General State Aid 0 0 0 0 0.00% Medicare Title XIX 67,817 55,000 55,000 0 0.00% IASA Title II Teacher Quality 47,553 47,951 47,951 0 0.00% Other Federal Aid 22,646 37,439 30,514 (6,925) -18.50% TOTAL FEDERAL REVENUE 1,189,842 1,188,014 1,181,089 (6,925) -0.58% OTHER FINANCING SOURCES Permanent Transfers 0 0 0 0 0.00% Sale of Equipment 0 0 0 0 0.00% Capital Leases 0 577,373 0 (577,373) -100.00% TOTAL OTH. FINANCING SOURCES 0 577,373 0 (577,373) -100.00% TOTAL ED. FUND 55,424,103 57,251,777 57,482,591 230,814 0.40%
P. 4 of 27 EDUCATIONAL FUND REGULAR PROGRAMS Salaries 13,286,322 13,926,759 13,564,613 (362,146) -2.60% Benefits 1,333,722 1,446,360 1,662,210 215,850 14.92% Purchased Services 0 0 0 0 0.00% Supplies 215,912 228,012 233,352 5,340 2.34% Capital Outlay 656,800 110,912 105,912 (5,000) -4.51% TOTAL REGULAR PROGRAMS 15,492,756 15,712,043 15,566,087 (145,956) -0.93% ART Salaries 578,650 613,293 615,853 2,560 0.42% Benefits 83,166 89,858 97,953 8,095 9.01% Purchased Services 0 0 0 0 0.00% Supplies 16,444 15,888 16,388 500 3.15% TOTAL ART 678,260 719,039 730,194 11,155 1.55% INSTRUMENTAL MUSIC Salaries 292,171 301,309 293,138 (8,171) -2.71% Benefits 30,762 30,090 25,465 (4,625) -15.37% Purchased Services 32,561 31,145 31,145 0 0.00% Supplies 28,045 24,797 24,797 0 0.00% Capital Outlay 3,212 9,756 9,767 11 0.11% TOTAL INSTRUMENTAL MUSIC 386,751 397,097 384,312 (12,785) -3.22% VOCAL MUSIC Salaries 559,922 575,038 652,298 77,260 13.44% Benefits 77,979 78,803 90,744 11,941 15.15% Purchased Services 22,285 24,322 24,322 0 0.00% Supplies 16,052 16,626 16,626 0 0.00% Capital Outlay 0 1,000 1,000 0 0.00% TOTAL VOCAL MUSIC 676,239 695,789 784,990 89,201 12.82%
P. 5 of 27 EDUCATIONAL FUND DRAMA Salaries 199,967 205,965 216,915 10,950 5.32% Benefits 20,377 22,291 31,104 8,813 39.54% Purchased Services 0 0 0 0 0.00% Supplies 1,547 1,562 1,562 0 0.00% TOTAL DRAMA 221,891 229,818 249,581 19,763 8.60% WORLD LANGUAGES (5-8) Salaries 825,261 875,176 899,303 24,127 2.76% Benefits 107,594 118,116 118,509 393 0.33% Purchased Services 0 0 0 0 0.00% Supplies 4,701 5,767 5,767 0 0.00% TOTAL WORLD LANG. (5-8) 937,556 999,059 1,023,579 24,520 2.45% WORLD LANGUAGES (K-4) Salaries 467,189 507,863 539,459 31,596 6.22% Benefits 28,768 20,912 59,118 38,206 182.70% Purchased Services 150 2,000 2,000 0 0.00% Supplies 4,675 3,712 3,712 0 0.00% TOTAL WORLD LANG. (K-4) 500,782 534,487 604,289 69,802 13.06% PHYSICAL EDUCATION Salaries 1,514,002 1,572,039 1,483,269 (88,770) -5.65% Benefits 156,901 171,336 189,366 18,030 10.52% Purchased Services 0 0 0 0 0.00% Supplies 11,662 11,603 11,703 100 0.86% TOTAL PHYSICAL EDUCATION 1,682,566 1,754,978 1,684,338 (70,640) -4.03%
P. 6 of 27 EDUCATIONAL FUND TECHNOLOGY INSTRUCTION Salaries 738,856 762,983 761,899 (1,084) -0.14% Benefits 67,598 74,026 119,412 45,386 61.31% Purchased Services 0 0 0 0 0.00% Supplies 30,471 30,163 35,163 5,000 16.58% TOTAL TECH. INSTRUCTION 836,925 867,172 916,474 49,302 5.69% TITLE V/INNOVATIVE ED. PROG. Salaries 0 0 0 0 0.00% Benefits 0 0 0 0 0.00% Purchased Services 0 0 0 0 0.00% Supplies 0 0 0 0 0.00% TOTAL TITLE VI/Innovative Ed. Prog. 0 0 0 0 0.00% BILINGUAL EDUCATION Salaries 286,120 315,399 378,657 63,258 20.06% Benefits 33,955 32,700 65,971 33,271 101.75% Purchased Services 2,019 1,940 1,940 0 0.00% Supplies 3,749 15,831 15,831 0 0.00% Other Expenses 11,566 15,264 15,264 0 0.00% TOTAL BILINGUAL EDUCATION 337,410 381,134 477,663 96,529 25.33% READING PROGRAM Salaries 449,286 441,049 523,024 81,975 18.59% Benefits 42,436 42,995 60,633 17,638 41.02% Purchased Services 0 0 0 0 0.00% Supplies 0 0 0 0 0.00% TOTAL READING PROGRAM 491,722 484,044 583,657 99,613 20.58%
P. 7 of 27 EDUCATIONAL FUND DIFFERENTIATED CURRICULUM Salaries 583,926 617,002 623,476 6,474 1.05% Benefits 66,934 75,539 74,759 (780) -1.03% Purchased Services 0 0 0 0 0.00% Supplies 0 0 0 0 0.00% TOTAL DIFFERENTIATED CUR. 650,860 692,541 698,235 5,694 0.82% IDEA Salaries 621,602 620,765 0 (620,765) -100.00% Benefits 96,408 96,857 0 (96,857) -100.00% Purchased Services 54,023 58,072 58,072 0 0.00% Supplies 35,753 33,199 33,199 0 0.00% Capital Outlay 14,452 5,940 5,940 0 0.00% TOTAL IDEA 822,239 814,833 97,211 (717,622) -88.07% TITLE II-TEACHER QUALITY Salaries 0 0 0 0 0.00% Benefits 0 0 0 0 0.00% Purchased Services 47,553 47,951 47,951 0 0.00% Supplies 0 0 0 0 0.00% TOTAL TITLE II-TEACHER QUALITY 47,553 47,951 47,951 0 0.00% TITLE IV/Drug Free Salaries 0 0 0 0 0.00% Benefits 0 0 0 0 0.00% Purchased Services 0 0 0 0 0.00% Supplies 0 0 0 0 0.00% TOTAL TITLE IV/Drug Free 0 0 0 0 0.00%
P. 8 of 27 EDUCATIONAL FUND TITLE XIX/Medicaid Salaries 0 0 0 0 0.00% Benefits 0 0 0 0 0.00% Purchased Services 0 0 0 0 0.00% Supplies 11,808 30,423 30,423 0 0.00% Capital Outlay 26,731 20,000 20,000 0 0.00% TOTAL TITLE XIX/Medicaid 38,539 50,423 50,423 0 0.00% TITLE I/Low Income Salaries 71,164 73,702 0 (73,702) -100.00% Benefits 24,438 27,594 0 (27,594) -100.00% Purchased Services 43,047 17,345 17,345 0 0.00% Supplies 5,140 1,050 1,050 0 0.00% TOTAL TITLE I/Low Income 143,789 119,691 18,395 (101,296) -84.63% CROSS CATEGORICAL Salaries 4,219,530 4,445,101 5,024,975 579,874 13.05% Benefits 589,293 705,843 906,337 200,494 28.40% Purchased Services 26,653 50,247 58,700 8,453 16.82% Supplies 15,983 32,750 32,750 0 0.00% Capital Outlay 0 10,000 10,000 0 0.00% Other Expenses 300 350 350 0 0.00% TOTAL CROSS CATEGORICAL 4,851,759 5,244,291 6,033,112 788,821 15.04% EARLY CHILDHOOD Salaries 631,232 650,085 742,175 92,090 14.17% Benefits 112,356 122,354 155,803 33,449 27.34% Purchased Services 1,150 4,240 4,240 0 0.00% Supplies 4,371 5,510 5,510 0 0.00% Capital Outlay 0 1,500 1,500 0 0.00% TOTAL EARLY CHILDHOOD 749,109 783,689 909,228 125,539 16.02%
P. 9 of 27 EDUCATIONAL FUND CO-CURRICULAR Salaries 80,326 81,000 81,000 0 0.00% Benefits 1,019 1,100 1,174 74 6.73% Purchased Services 11,858 11,000 11,000 0 0.00% Supplies 19,314 12,000 12,000 0 0.00% TOTAL CO-CURRICULAR 112,517 105,100 105,174 74 0.07% SUMMER SCHOOL Salaries 267,741 305,550 305,550 0 0.00% Benefits 2,690 4,100 4,100 0 0.00% Purchased Services 438 750 750 0 0.00% Supplies 21,268 30,000 30,000 0 0.00% TOTAL SUMMER SCHOOL 292,136 340,400 340,400 0 0.00% SPECIAL ED EXT SCHOOL YR Salaries 361 1,000 1,000 0 0.00% Benefits 0 0 25 25 100.00% Purchased Services 0 0 0 0 0.00% Supplies 0 0 0 0 0.00% Tuition 66,728 127,000 127,000 0 0.00% TOTAL SPEC ED EXT SCHOOL YR 67,088 128,000 128,025 25 0.02% OCCUP & PHY THERAPY Salaries 373,066 437,216 554,440 117,224 26.81% Benefits 23,611 40,555 45,653 5,098 12.57% Purchased Services 68,132 6,150 6,150 0 0.00% Supplies 6 5,300 5,300 0 0.00% Other Expenses 0 300 300 0 0.00% TOTAL OCCUP & PHY THERAPY 464,815 489,521 611,843 122,322 24.99%
P. 10 of 27 EDUCATIONAL FUND SOCIAL WORKER SERVICES Salaries 796,268 834,967 815,041 (19,926) -2.39% Benefits 77,182 85,848 95,948 10,100 11.76% Purchased Services 0 1,640 1,640 0 0.00% Supplies 1,045 1,575 1,575 0 0.00% TOTAL SOCIAL WORKER SERVICES 874,494 924,030 914,204 (9,826) -1.06% HEALTH SERVICES Salaries 224,645 261,742 270,897 9,155 3.50% Benefits 45,338 45,768 33,918 (11,850) -25.89% Purchased Services 6,615 16,850 96,850 80,000 474.78% Supplies 5,214 7,000 7,000 0 0.00% Other Expenses 0 300 300 0 0.00% TOTAL HEALTH SERVICES 281,811 331,660 408,965 77,305 23.31% PSYCHOLOGICAL SERVICES Salaries 421,669 443,320 502,364 59,044 13.32% Benefits 38,495 47,686 60,289 12,603 26.43% Purchased Services 553 2,250 2,250 0 0.00% Supplies 1,455 3,800 3,800 0 0.00% Capital Outlay 0 800 800 0 0.00% TOTAL PSYCHOLOGICAL SERVICES 462,173 497,856 569,503 71,647 14.39% SPEECH/LANGUAGE SERVICES Salaries 649,648 670,471 674,776 4,305 0.64% Benefits 71,045 79,197 86,548 7,351 9.28% Purchased Services 0 24,803 3,350 (21,453) -86.49% Supplies 2,048 3,700 3,700 0 0.00% TOTAL SPEECH SERVICES 722,741 778,171 768,374 (9,797) -1.26%
P. 11 of 27 EDUCATIONAL FUND MEDIA CENTERS Salaries 756,411 724,987 681,619 (43,368) -5.98% Benefits 108,919 134,428 126,627 (7,801) -5.80% Purchased Services 14,718 25,562 18,205 (7,357) -28.78% Supplies 57,680 76,895 73,572 (3,323) -4.32% Capital Outlay 1,818 1,000 0 (1,000) -100.00% Other Expenses 0 1,000 0 (1,000) -100.00% TOTAL MEDIA CENTERS 939,545 963,872 900,023 (63,849) -6.62% BOARD OF EDUCATION Salaries 59,377 69,122 70,504 1,382 2.00% Benefits 3,732 8,208 8,599 391 4.76% Purchased Services 71,588 119,370 139,370 20,000 16.75% Supplies 13,541 10,000 10,000 0 0.00% Other Expenses 6,110 10,000 10,000 0 0.00% TOTAL BOARD OF EDUCATION 154,349 216,700 238,473 21,773 10.05% ADMINISTRATIVE SERVICES Salaries 299,632 306,562 313,531 6,969 2.27% Benefits 58,941 61,030 62,937 1,907 3.12% Purchased Services 9,064 7,985 7,985 0 0.00% Supplies 1,778 1,500 1,500 0 0.00% Capital Outlay 0 1,000 1,000 0 0.00% Other Expenses 13,737 14,500 14,500 0 0.00% TOTAL ADMINISTRATIVE SERVICES 383,151 392,577 401,453 8,876 2.26% STUDENT SERVICES Salaries 298,938 300,708 307,067 6,359 2.11% Benefits 59,873 63,209 66,006 2,797 4.43% Purchased Services 5,121 6,184 6,184 0 0.00% Supplies 1,143 2,284 2,284 0 0.00% Capital Outlay 0 1,000 0 (1,000) -100.00% Other Expenses 0 1,125 1,125 0 0.00% TOTAL STUDENT SERVICES 365,075 374,510 382,666 8,156 2.18%
P. 12 of 27 EDUCATIONAL FUND SCHOOL OFFICES Salaries 1,518,749 1,503,112 1,552,604 49,492 3.29% Benefits 336,027 350,243 355,542 5,299 1.51% Purchased Services 13,961 20,074 20,774 700 3.49% Supplies 90,308 89,222 92,428 3,206 3.59% Capital Outlay 0 3,490 1,390 (2,100) -60.17% Other Expenses 1,715 5,633 4,775 (858) -15.23% TOTAL SCHOOL OFFICES 1,960,761 1,971,774 2,027,513 55,739 2.83% BUSINESS SUPPORT SERVICES Salaries 76,115 83,107 85,690 2,583 3.11% Benefits 4,834 5,260 6,188 928 17.64% Purchased Services 2,446 4,200 5,200 1,000 23.81% Supplies 3,785 5,600 5,600 0 0.00% Other Expenses 1,414 2,200 2,200 0 0.00% TOTAL BUSINESS SUPPORT SERV 88,594 100,367 104,878 4,511 4.49% FISCAL SERVICES Salaries 205,991 217,217 225,690 8,473 3.90% Benefits 31,499 34,248 36,586 2,338 6.83% Purchased Services 10,541 24,000 24,000 0 0.00% Supplies 0 0 0 0 0.00% Capital Outlay 2,199 4,000 3,000 (1,000) -25.00% Other Expenses 41,588 50,000 50,000 0 0.00% TOTAL FISCAL SERVICES 291,818 329,465 339,276 9,811 2.98% FOOD SERVICES Salaries 746,948 750,205 708,757 (41,448) -5.52% Benefits 85,636 104,925 148,752 43,827 41.77% Purchased Services 10,348 15,700 16,255 555 3.54% Supplies 921,231 926,200 971,750 45,550 4.92% Capital Outlay 9,504 10,000 15,000 5,000 50.00% TOTAL FOOD SERVICES 1,773,666 1,807,030 1,860,514 53,484 2.96%
P. 13 of 27 EDUCATIONAL FUND CURRICULUM & STAFF SERVICES Salaries 648,856 647,270 604,044 (43,226) -6.68% Benefits 64,741 65,823 56,874 (8,949) -13.60% Purchased Services 27,857 41,400 64,900 23,500 56.76% Supplies 651,406 702,090 348,425 (353,665) -50.37% Capital Outlay 24,701 3,000 3,000 0 0.00% Other Expenses 4,411 3,000 3,000 0 0.00% TOTAL CUR & STAFF SERVICES 1,421,973 1,462,583 1,080,243 (382,340) -26.14% INFORMATION PROCESSING Salaries 0 0 0 0 0.00% Benefits 0 0 0 0 0.00% Purchased Services 210,460 223,000 228,444 5,444 2.44% Supplies 7,727 8,500 8,500 0 0.00% TOTAL INFORMATION PROCESSING 218,188 231,500 236,944 5,444 2.35% HUMAN RESOURCES SERVICES Salaries 314,153 294,110 299,294 5,184 1.76% Benefits 45,990 44,771 54,651 9,880 22.07% Purchased Services 55,623 72,592 72,592 0 0.00% Supplies 2,083 3,000 3,000 0 0.00% Other Expenses 1,604 3,000 3,000 0 0.00% TOTAL HUMAN RESOURCES SERV 419,452 417,473 432,537 15,064 3.61% TECHNOLOGY SUPPORT SERV Salaries 396,368 479,906 528,305 48,399 10.09% Benefits 63,081 89,024 61,609 (27,415) -30.80% Purchased Services 184,272 163,959 93,200 (70,759) -43.16% Supplies 264,222 198,395 245,000 46,605 23.49% Capital Outlay 733,120 1,257,289 800,000 (457,289) -36.37% TOTAL TECH SUPPORT SERV 1,641,064 2,188,573 1,728,114 (460,459) -21.04%
P. 14 of 27 EDUCATIONAL FUND CHILD CARE SERVICES Salaries 100,489 106,700 116,700 10,000 9.37% Benefits 0 0 0 0 0.00% Purchased Services 682 800 300 (500) -62.50% Supplies 22,289 23,500 24,000 500 2.13% TOTAL CHILD CARE SERVICES 123,460 131,000 141,000 10,000 7.63% OTHER SUPPORT SERVICES Benefits 367,841 461,000 508,000 47,000 10.20% OTHER SUPPORT SERVICES 367,841 461,000 508,000 47,000 10.20% TUITION EXPENSE Regular Programs 67,767 77,000 77,000 0 0.00% Special Programs 785,896 843,000 779,000 (64,000) -7.59% TOTAL TUITION EXPENSE 853,663 920,000 856,000 (64,000) -6.96% DEBT SERVICE Principal Payments- Capital Lease 0 195,710 189,224 (6,486) -3.31% Interest Payments-Lease 0 0 6,487 6,487 100.00% TOTAL DEBT SERVICE 0 195,710 195,711 1 0.00% NONPROGRAMMED CHARGES Payments for Special Ed Programs 168,052 175,624 178,829 3,205 1.82% TRS Match 9,738,973 10,984,127 10,984,127 0 0.00% Permanent Transfer 0 0 TOTAL NONPROGRAM CHARGES 9,907,025 11,159,751 11,162,956 3,205 0.03% TOTAL EDUCATIONAL FUND 53,734,105 57,446,702 57,302,508 (144,194) -0.25% EDUCATIONAL FUND 2014-15 2015-16 2016-17 $ % ACTUAL BUDGET BUDGET INCREASE/(DECR) INCREASE/(DECR) BY OBJECT Salaries 33,560,951 35,021,800 35,017,927 (3,873) -0.01% Benefits 14,102,156 15,866,224 16,461,537 595,313 3.75% Purchased Services 1,101,769 1,201,155 1,243,943 42,788 3.56% Supplies 2,493,858 2,567,454 2,317,267 (250,187) -9.74% Capital Outlay 1,472,536 1,440,687 978,309 (462,378) -32.09% Other Expenses 1,002,836 1,349,382 1,283,525 (65,857) -4.88% TOTAL EDUCATIONAL FUND 53,734,105 57,446,702 57,302,508 (144,194) -0.25% BY OBJECT
P. 15 of 27 TORT FUND LOCAL Tax Levy 768,581 590,070 507,669 (82,401) -13.96% Investment Earnings 1,274 400 1,000 600 150.00% Rentals 0 0 0 0 0.00% Other Local Revenue 0 0 0 0 0.00% TOTAL LOCAL REVENUE 769,856 590,470 508,669 (81,801) -13.85% TOTAL TORT FUND 769,856 590,470 508,669 (81,801) -13.85% TORT FUND TORT FUND Salaries 190,154 184,490 184,435 (55) -0.03% Benefits 32,352 34,372 32,246 (2,126) -6.19% Purchased Services 343,120 401,500 401,500 0 0.00% Supplies & Materials 0 0 0 0 0.00% Other 0 0 0 0 0.00% TOTAL TORT FUND 565,626 620,362 618,181 (2,181) -0.35%
P. 16 of 27 OPERATIONS & MAINTENANCE FUND LOCAL Tax Levy 6,199,563 6,905,128 7,155,275 250,147 3.62% Investment Earnings 5,283 1,500 500 (1,000) -66.67% Rentals 35,569 40,000 40,000 0 0.00% Other Local Revenue 84,683 60,000 60,000 0 0.00% TOTAL LOCAL REVENUE 6,325,097 7,006,628 7,255,775 249,147 3.56% OTHER FINANCING SOURCES State Grant Revenue 288,969 0 0 0 0.00% Sale of Equipment 4,500 0 0 0 0.00% Sale of Bonds 0 0 0 0 0.00% TOTAL OTHER FINANCING SOURCES 293,469 0 0 0 0.00% TOTAL O & M FUND 6,618,566 7,006,628 7,255,775 249,147 3.56% OPERATIONS & MAINTENANCE FUND FACILITIES IMPROVEMENTS Capital Outlay 2,409,384 382,265 380,000 (2,265) -0.59% Architecture Engineering Services 570,777 500,970 445,000 (55,970) -11.17% TOTAL FACILITIES IMPROVEMENTS 2,980,161 883,235 825,000 (58,235) -6.59% OPERATIONS Salaries 1,277,498 1,365,496 1,340,154 (25,342) -1.86% Benefits 230,809 260,090 267,264 7,174 2.76% Purchased Services 787,752 1,000,020 1,094,540 94,520 9.45% Supplies 802,674 955,840 955,840 0 0.00% Capital Outlay 25,437 50,000 50,000 0 0.00% Other Expenses 0 0-0 0.00% TOTAL OPERATIONS 3,124,170 3,631,446 3,707,798 76,352 2.10% MAINTENANCE Salaries 333,574 324,831 336,863 12,032 3.70% Benefits 19,967 22,866 10,075 (12,791) -55.94% Purchased Services 0 11,750 12,750 1,000 8.51% Supplies 120,080 127,500 137,500 10,000 7.84% Capital Outlay 14,665 30,000 30,000 0 0.00% Other Expenses 0 0-0 0.00% TOTAL MAINTENANCE 488,286 516,947 527,188 10,241 1.98% DEBT SERVICE GOW's Interest 0 0 0 0 0.00% Lease/Purchase 0 0 0 0 0.00% Property Purchase 0 0 0 0 0.00% TOTAL DEBT SERVICE 0 0 0 0 0.00% OTHER FINANCING USES OTHER 884,888 4,935,646 2,299,040 (2,636,606) -53.42% TOTAL OTHER FINANCING USES 884,888 4,935,646 2,299,040 (2,636,606) -53.42% TOTAL O & M FUND 7,477,505 9,967,274 7,359,026 (2,608,248) -26.17%
P. 17 of 27 TRANSPORTATION FUND LOCAL Tax Levy 861,271 762,268 784,218 21,950 2.88% Transportation Fees 535,977 567,500 572,000 4,500 0.79% Investment Earnings 1,927 500 2,000 1,500 300.00% Other Local Revenue 4,428 0 0 0 0.00% TOTAL LOCAL REVENUE 1,403,602 1,330,268 1,358,218 27,950 2.10% STATE Regular Aid 6,951 8,000 8,000 0 0.00% Special Education Aid 454,622 250,000 400,000 150,000 60.00% Other State Aid 0 0 0 0 0.00% TOTAL STATE REVENUE 461,572 258,000 408,000 150,000 58.14% OTHER FINANCING SOURCES Sale of Equipment 0 0 0 0 0.00% TOTAL OTHER FINANCING SOURCES 0 0 0 0 0.00% TOTAL TRANSPORTATION FUND 1,865,175 1,588,268 1,766,218 177,950 11.20% TRANSPORTATION FUND PUPIL TRANSPORTATION Salaries 55,102 51,594 52,540 946 1.83% Benefits 11,607 12,219 12,735 516 4.22% Purchased Services 1,435,571 1,641,200 1,616,900 (24,300) -1.48% Supplies & Materials 2,047 3,945 3,945 0 0.00% Other 65 500 500 0 0.00% TOTAL PUPIL TRANS. 1,504,391 1,709,458 1,686,620 (22,838) -1.34% OTHER FINANCING USES Permanent Transfer 0 0 0 0 0.00% TOTAL OTHER FINANCING USES 0 0 0 0 0.00% TOTAL TRANSPORTATION FUND 1,504,391 1,709,458 1,686,620 (22,838) -1.34%
P. 18 of 27 IMRF/SOCIAL SECURITY FUND LOCAL Tax Levy 1,607,484 1,478,079 1,470,874 (7,205) -0.49% Corporate Property Replacement Tax 17,600 17,600 17,600 0 0.00% Investment Earnings 1,960 700 2,000 1,300 185.71% Other Local Revenue 0 0 0 0 0.00% TOTAL LOCAL REVENUE 1,627,044 1,496,379 1,490,474 (5,905) -0.39% STATE Regular Aid 0 0 0 0 0.00% TOTAL STATE REVENUE 0 0 0 0 0.00% TOTAL IMRF/SS FUND 1,627,044 1,496,379 1,490,474 (5,905) -0.39% IMRF/SOCIAL SECURITY FUND RETIREMENT IMRF 683,445 710,653 733,935 23,282 3.28% FICA 403,211 441,907 454,362 12,455 2.82% Medicare 482,433 519,835 528,743 8,908 1.71% TOTAL RETIREMENT 1,569,088 1,672,395 1,717,040 44,645 2.67% TOTAL IMRF/SS FUND 1,569,088 1,672,395 1,717,040 44,645 2.67% OTHER FINANCING USES Permanent Transfer 0 0 0 0 0.00% TOTAL OTHER FINANCING USES 0 0 0 0 0.00% TOTAL IMRF/SS FUND 1,569,088 1,672,395 1,717,040 44,645 2.67%
P. 19 of 27 WORKING CASH FUND LOCAL Tax Levy 97,143 100,984 102,854 1,870 1.85% Investment Earnings 1,103 300 1,200 900 300.00% Bond Sale 0 0 0 0 0.00% TOTAL LOCAL REVENUE 98,246 101,284 104,054 2,770 2.73% TOTAL WORKING CASH FUND 98,246 101,284 104,054 2,770 2.73% WORKING CASH FUND PERMANENT TRANSFER 0 0 0 0 0.00% TOTAL WORKING CASH FUND 0 0 0 0 0.00%
P. 20 of 27 NON OPERATING FUNDS (CAPITAL FUNDS) SUMMARY FUNDS Debt Service 4,338,455 2,402,209 2,208,017 (194,192) -8.08% Capital Projects 0 4,136,703 1,501,822 (2,634,881) -63.70% Life Safety 3,757 50 0 (50) -100.00% TOTAL REV. ALL FUNDS 4,342,212 6,538,962 3,709,839 (2,829,123) -43.27% FUNDS Debt Service 4,422,634 2,352,515 2,369,678 17,163 0.73% Capital Projects 0 4,136,703 1,501,822 (2,634,881) -63.70% Life Safety 164,768 19,000 0 (19,000) -100.00% TOTAL EXPEND. ALL FUNDS 4,587,402 6,508,218 3,871,500 (2,636,718) -40.51% EXCESS OR (DEFICIT) OVER (245,190) 30,744 (161,661) FUND BAL. - JULY 1 2,172,901 1,927,710 1,958,454 BUDGETED FUND BAL.-JUNE 30 1,927,710 1,958,454 1,796,793
P. 21 of 27 DEBT SERVICE FUND LOCAL Tax Levy 1,405,511 1,406,556 1,213,589 (192,967) -13.72% Bond Sale 2,045,000 0 0 0 0.00% Investment Earnings 3,056 1,000 1,500 500 50.00% Transfers 884,888 994,653 992,928 (1,725) -0.17% Other 0 0 0 0 0.00% TOTAL LOCAL 4,338,455 2,402,209 2,208,017 (194,192) -8.08% TOTAL DEBT SERVICE FUND 4,338,455 2,402,209 2,208,017 (194,192) -8.08% DEBT SERVICE FUND DEBT SERVICE Principal-Bonds 855,000 1,470,000 1,535,000 65,000 4.42% Interest-Bonds 752,384 680,805 639,454 (41,351) -6.07% Service Charge 25,250 6,000 6,000 0 0.00% Other debt service payments-principal 775,000 0 0 0 0.00% Principal - Refunding 2004 Bonds 2,015,000 0 0 0 0.00% Principal - Capital Leases 0 195,710 189,224 (6,486) -3.31% TOTAL DEBT SERVICE FUND 4,422,634 2,352,515 2,369,678 17,163 0.73%
P. 22 of 27 CAPITAL PROJECTS FUND LOCAL Tax Levy 0 0 0 0 0.00% Investment Earnings 0 0 0 0 0.00% Transfers 0 4,136,703 1,501,822 (2,634,881) -63.70% Other Revenue 0 0 0 0 0.00% TOTAL LOCAL 0 4,136,703 1,501,822 (2,634,881) -63.70% TOTAL CAPITAL PROJECTS FUND 0 4,136,703 1,501,822 (2,634,881) -63.70% CAPITAL PROJECTS FUND CAPITAL IMPROVEMENTS Purchased Services 0 0 0 0 0.00% Capital Outlay 0 4,136,703 1,501,822 (2,634,881) -63.70% Other 0 0 0 0 0.00% Transfers 0 0 0 0 0.00% TOTALCAPITAL PROJECTS FUND 0 4,136,703 1,501,822 (2,634,881) -63.70%
P. 23 of 27 LIFE SAFETY FUND LOCAL Tax Levy 3,691 0 0 0 0.00% Bond Sale 0 0 0 0 0.00% Investment Earnings 66 50 0 (50) -100.00% Other Revenue 0 0 0 0 0.00% TOTAL LOCAL 3,757 50 0 (50) -100.00% TOTAL LIFE SAFETY FUND 3,757 50 0 (50) -100.00% LIFE SAFETY FUND CAPITAL IMPROVEMENTS Purchased Services 4,412 4,000 0 (4,000) -100.00% Capital Outlay 160,356 15,000 0 (15,000) -100.00% Other 0 0 0 0 0.00% Transfers 0 0 0 0 0.00% TOTAL LIFE SAFETY FUND 164,768 19,000 0 (19,000) -100.00%
P. 24 of 27 ALL FUNDS SUMMARY FUNDS Operating 66,402,989 68,034,806 68,607,781 572,975 0.84% Non Operating (Capital) 4,342,212 6,538,962 3,709,839 (2,829,123) -43.27% TOTAL REV. ALL FUNDS 70,745,201 74,573,768 72,317,620 (2,256,148) -3.03% FUNDS Operating 64,850,715 71,416,191 68,683,375 (2,732,816) -3.83% Non Operating (Capital) 4,587,402 6,508,218 3,871,500 (2,636,718) -40.51% TOTAL EXPEND. ALL FUNDS 69,438,117 77,924,409 72,554,875 (5,369,534) -6.89% EXCESS OR (DEFICIT) REV OVER EXPEND 1,307,084 (3,350,641) (237,255) FUND BAL - JULY 1 36,301,538 37,608,622 34,257,981 BUDGETED FUND BAL. - JUNE 30 37,608,622 34,257,981 34,020,726
P. 25 of 27 OPERATING FUND BALANCES EDUCATIONAL FUND TOTAL 55,424,103 57,251,777 57,482,591 230,814 0.40% TOTAL 53,734,105 57,446,702 57,302,508 (144,194) -0.25% EXCESS OR (DEFICIT) OVER 1,689,998 (194,925) FUND BALANCE-JULY 1ST 27,439,738 29,129,735 FUND BAL.-BUDGETED JUNE 30TH 29,129,735 28,934,810 TORT FUND TOTAL 769,856 590,470 508,669 (81,801) -13.85% TOTAL 565,626 620,362 618,181 (2,181) -0.35% EXCESS OR (DEFICIT) OVER 204,230 (29,892) FUND BALANCE-JULY 1ST 734,032 938,262 FUND BAL.-BUDGETED JUNE 30TH 938,262 908,370 OPERATIONS & MAINT. FUND TOTAL 6,618,566 7,006,628 7,255,775 249,147 3.56% TOTAL 7,477,505 9,967,274 7,359,026 (2,608,248) -26.17% EXCESS OR (DEFICIT) OVER (858,939) (2,960,646) FUND BALANCE-JULY 1ST 3,849,357 2,990,418 FUND BAL.-BUDGETED JUNE 30TH 2,990,418 29,772 TRANSPORTATION FUND TOTAL 1,865,175 1,588,268 1,766,218 177,950 11.20% TOTAL 1,504,391 1,709,458 1,686,620 (22,838) -1.34% EXCESS OR (DEFICIT) OVER 360,784 (121,190) FUND BALANCE-JULY 1ST 553,610 914,394 FUND BAL.-BUDGETED JUNE 30TH 914,394 793,204
P. 26 of 27 OPERATING FUND BALANCES IMRF/SOCIAL SECURITY FUND TOTAL 1,627,044 1,496,379 1,490,474 (5,905) -0.39% TOTAL 1,569,088 1,672,395 1,717,040 44,645 2.67% EXCESS OR (DEFICIT) OVER 57,956 (176,016) FUND BALANCE-JULY 1ST 947,239 1,005,195 FUND BAL.-BUDGETED JUNE 30TH 1,005,195 829,179 WORKING CASH FUND TOTAL 98,246 101,284 104,054 2,770 2.73% TOTAL 0 0-0 0.00% EXCESS OR (DEFICIT) OVER 98,246 101,284 FUND BALANCE-JULY 1ST 604,662 702,908 FUND BAL.-BUDGETED JUNE 30TH 702,908 804,192 TOTAL OPERATING FUNDS TOTAL 66,402,989 68,034,806 68,607,781 572,975 0.84% TOTAL 64,850,715 71,416,191 68,683,375 (2,732,816) -3.83% EXCESS OR (DEFICIT) OVER 1,552,274 (3,381,385) FUND BALANCE-JULY 1ST 34,128,637 35,680,911 FUND BAL.-BUDGETED JUNE 30TH 35,680,911 32,299,526
P. 27 of 27 NON OPERATING FUNDS (CAPITAL FUNDS) BALANCES DEBT SERVICE FUND TOTAL 4,338,455 2,402,209 2,208,017 (194,192) -8.08% TOTAL 4,422,634 2,352,515 2,369,678 17,163 0.73% EXCESS OR (DEFICIT) OVER (84,179) 49,694 FUND BALANCE-JULY 1ST 1,992,290 1,908,110 FUND BAL.-BUDGETED JUNE 30TH 1,908,110 1,957,804 CAPITAL PROJECTS TOTAL 0 4,136,703 1,501,822 (2,634,881) -63.70% TOTAL 0 4,136,703 1,501,822 (2,634,881) -63.70% EXCESS OR (DEFICIT) OVER 0 0 FUND BALANCE-JULY 1ST 0 0 FUND BAL.-BUDGETED JUNE 30TH 0 0 LIFE SAFETY TOTAL 3,757 50 0 (50) -100.00% TOTAL 164,768 19,000 0 (19,000) -100.00% EXCESS OR (DEFICIT) OVER (161,011) (18,950) FUND BALANCE-JULY 1ST 180,611 19,600 FUND BAL.-BUDGETED JUNE 30TH 19,600 650 TOTAL NON OPERATING FUNDS (CAPITAL FUNDS) TOTAL 4,342,212 6,538,962 3,709,839 (2,829,123) -43.27% TOTAL 4,587,402 6,508,218 3,871,500 (2,636,718) -40.51% EXCESS OR (DEFICIT) OVER (245,190) 30,744 FUND BALANCE-JULY 1ST 2,172,901 1,927,710 FUND BAL.-BUDGETED JUNE 30TH 1,927,710 1,958,454