Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures

Brewster USD 34

Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xlsx) i

24-5 Budget General Information USD #: 34 Introduction Our district is located in northwest Kansas on I-7 between Colby and Goodland. The town itself consists of an approximate population of 3. Our school enrollment is approximately 5, a positive increase from last year s enrollment, which allows us to offer individualized instruction and attention. All students, regardless of abilities, thrive in this environment. Brewster is a community with tremendous pride. Board Members Ed Ackerman, Vice President PO Box 273; Brewster, KS 67732 Clint Felzien PO Box 27; Brewster, KS 67732 Bonnie Holm, President PO Box 28; Brewster, KS 67732 Jessica House PO Box 232; Brewster, KS 67732 Robert Lehman 687 RD 34; Brewster, KS 67732 Stuart Schmidt 443 Co Rd ; Brewster, KS 67732 Nicolas Schroeder 85 Co Rd O; Brewster, KS 67732 Key Staff Superintendent: Janci Mills A ssociate or A ssistant Superintendents: B usiness O ffice S taff: A udrey H oyt,d istrict C lerk; Sandi Bear, District Treasurer Curriculum & Instruction Staff: Kathy Baird, Laura Bosserman, Willis Crabtree, Kathy Fulwider, Chris Hoyt, Jeanie Johnson, Lynda McKee, Tricia Meier, Mary Schmidt, Shea Rothchild, Susan Schmidt, Michael Stearns, Sandra Stearns, Rae Stewart, Gary Wiggins, Michele Werth, Alice Collett, Michael Collett, Leanna Wylie O ther K ey C ontacts: Shane H olm, Transportation Director; Nancy Mills, Head Cook; Shea Rothchild, Assistant Principal; Michael Collett, Activities Director

The District s Accomplishments and Challenges Accomplishments: Our schools and the district of USD 34 continue to meet the challenges of No Child Left Behind. Our students traditionally perform well on the Kansas State Assessments, and the ACT test. We are continuing to operate on a four-day school week. This has proven to be very effective for our district. We also continue to have a high graduation rate, and a high student attendance rate. All of our teachers are certified. Challenges: Our district continues to meet the challenge of declining enrollment. This is caused by many factors such as declining population in rural western Kansas and that we are competition with private church schools and the close proximity of surrounding public schools. The 24-25 has shown a significant increase and we continue to work hard toward growth. We continue to have a group health care plan, but due to the small size of our employment numbers, we are no longer able to offer % of the cost of the plan. 2

Supplemental Information for the Following Tables. 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. Instruction Expenditures () 7. Student Support Expenditures (2) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23). School Administration Expenditures (24). Central Services Expenditures (25) 2. Operations and Maintenance Expenditures (26) 3. Transportation Expenditures (27) 4. Other Support Services Expenditures (29) 5. Food Service Expenditures (3) 6. Community Services Operations (33) 7. Capital Improvements (4) 8. Debt Services (5) 9. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 2. Reserve Funds Unencumbered Cash Balance 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information Assessed Valuation and Bonded Indebtedness 3

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. 4

KSDE Website Information Available K-2 Statistics (Building, District or State Totals) http://svapp5586.ksde.org/k2/k2.aspx Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications http://www.ksde.org/agency/fiscalandadministrativeservices/schoolfinance/reportsandpublications.aspx Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card http://svapp5586.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 5

USD# 34 Summary of Total Expenditures By Function (All Funds) % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 839,974 56% 88,78 56% 5%,3,873 58% 26% Student Support Services 7,876 % 9,43 % 2% 3,375 % 42% Instructional Support Services 34,3 2% 38,724 2% 3% 43, 2% % Administration & Support 9,8 3% 96,95 2% 3% 238,995 2% 2% Operations & Maintenance 22,954 4% 95,884 2% -8% 25,62 % 5% Transportation 29,55 9% 96,692 6% -25% 22, 6% 26% Food Services 66,98 4% 67,733 4% 2% 76,87 4% 3% Capital Improvements 8,477 % 95,599 6% 28%, 5% 5% Debt Services % % % % % Other Costs % % % % % Total Expenditures*,489,466 %,58,73 % 6%,93,725 % 2% Amount per Pupil $9,598 $7,575 -% $6,64-5% Current Expenditures**,339,843 %,442,793 % 8%,665,725 % 5% Amount per Pupil $7,63 $6,3-9% $4,485 -% Percent of Expenditures Instruction*** (Total Expenditures) 79,66 53% 863,577 55% 2%,63,873 56% % Instruction*** (Current Expenditures) 79,66 59% 863,577 6% %,63,873 64% 4% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-2), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #, 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 6, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) Note: Percentages on charts are within +-% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - Transportation - 27 Student Support Services - 2 Food Service - 3 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 5 Transfers - 52,2,,, 8, 6, 4, 2,,3,873 Summary of Total Expenditures by Function (All Funds) 3,375 43, 238,995 25,62 22, 76,87, 22-23 23-24 24-25 24-5 Summary of Total Expenditures by Function Transportation 6% Operations & Maintenance % Administration & Support 3% Food Services 4% Instructional Support 2% Capital Improvements 5% Student Support Services % Instruction 58% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/5/24 4:6 PM Sumexpen.xlsx Page of 3

USD# 34 Summary of General Fund Expenditures by Function % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 49,5 56% 438,98 53% 5% 52,273 57% 7% Student Support 7,876 % 9,43 % 2% 2,375 % 3% Instructional Support 24,67 3% 27,354 3% 4% 29,3 3% 7% Administration & Support 6,9 2% 69,448 2% 6% 92,795 22% 4% Operations & Maintenance 77,52 % 7,743 4% 52% 58,2 6% -5% Transportation 57,3 8% 62,668 8% 9% 89, % 42% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 745,94 % 825,625 % % 893,755 % 8% Amount per Pupil $9,85 $9,74-7% $7,772-5% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items. 6, Summary of General Fund Expenditures 5, 52,273 4, 3, 22-23 23-24 24-25 2, 92,795, Instruction 2,375 Student Support 29,3 Instructional Support Administration & Support 58,2 Operations & Maintenance 89, Transportation Capital Improvements Other Costs 24-5 Summary of General Fund Expenditures by Function Operations & Maintenance 7% Transportation % Instruction Student Support Administration & Support 22% Instruction 57% Instructional Support Administration & Support Operations & Maintenance Transportation Instructional Support 3% Capital Improvements Other Costs Student Support % 9/5/24 4:6 PM Sumexpen.xlsx Page 2 of 3

USD# 34 Summary of Supplemental General Fund Expenditures by Function % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 45,632 32% 83,374 55% 83% 89,667 46% 8% Student Support % % % % % Instructional Support 3,384 2% 3,82 3% 2% 6, 3% 58% Administration & Support 8,35 3% 2,329 8% -32% 25,7 3% 8% Operations & Maintenance 75,892 53% 5,56 34% -33% 75,5 38% 48% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 43,43 % 5,66 % 5% 96,867 % 3% Amount per Pupil $,882 $,674 -% $,72 2% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 9, 89,667 8, 75,5 7, 6, 5, 4, 3, 25,7 22-23 23-24 24-25 2,, Instruction Student Support 6, Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Supplemental General Fund Expenditures by Function Instruction Operations & Maintenance 38% Instruction 46% Student Support Instructional Support Administration & Support Operations & Maintenance Administration & Support 3% Instructional Support 3% Transportation Capital Improvements Other Costs 9/5/24 4:6 PM Sumexpen.xlsx Page 3 of 3

7,876 9,43 2,375 27,45 3,56 35,3 57,3 62,668 89, 78,225 8,777 28,495 53,394 68,899 33,52 464,737 522,355 6,94 USD# 34 Summary of General and Supplemental General Fund Expenditures by Function % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 464,737 52% 522,355 54% 2% 6,94 55% 5% Student Support 7,876 % 9,43 % 2% 2,375 % 3% Instructional Support 27,45 3% 3,56 3% 3% 35,3 3% 3% Administration & Support 78,225 2% 8,777 9% 2% 28,495 2% 2% Operations & Maintenance 53,394 7% 68,899 7% % 33,52 2% -2% Transportation 57,3 6% 62,668 6% 9% 89, 8% 42% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 888,983 % 976,286 % %,9,622 % 2% Amount per Pupil $,697 $,848-7% $9,484-3% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 7, 6, 5, 4, 22-23 3, 2, 23-24 24-25, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 3% Administration & Support 2% Transportation 8% Instruction 55% Instruction Student Support Instructional Support Administration & Support Instructional Support 3% Student Support % Operations & Maintenance Transportation Capital Improvements Other Costs 9/5/24 4:6 PM Sumexpen.xlsx Page 4 of 3

36 24 4,43 5,982 232,2 USD# 34 Summary of Special Education Fund by Function % % % % % 22-23 of 23-24 of inc/ 24-25 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,43 % 5,982 % 7% 232,2 % 53% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 36 % 24 % -33% % -% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 4,467 % 52,6 % 7% 232,2 % 53% Amount per Pupil $,86 $,689-9% $2,9 2% The Summary of Special Education Fund Expenditures chart information comes from pages 6-3 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 25, 2, 5,, 22-23 23-24 24-25 5, Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Special Education Fund by Function Instruction Student Support Instructional Support Instruction % Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/5/24 4:6 PM Sumexpen.xlsx Page 5 of 3

USD# 34 Instruction Expenditures () % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 49,5 438,98 5% 52,273 7% Federal Funds 33,73 4,976-55% 2,846 46% Supplemental General 45,632 83,374 83% 89,667 8% At Risk (4yr Old) % % At Risk (K-2) 89,35 9,766 23% 35, 23% Bilingual Education % % Virtual Education % % Capital Outlay 48,33 7,4-65% 5, 92% Driver Education 3,85 3,69 6% 5,5 49% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 4,43 5,982 7% 232,2 53% Cost of Living % % Vocational Education % % Gifts/Grants 7,78 5,6-2% 6, 6% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 4,39 45,335 % 5,387 3% Contingency Reserve % Text Book & Student Material,398 3-78% Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 839,974 88,78 5%,3,873 26% Enrollment (FTE)* 76. 9. 8% 5. 28% Amount per Pupil,52 9,786 -% 9,686 -% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 839,974 88,78 5%,3,873 26%,2,,, 8, 6, 4, 2, Instruction Expenditures,3,873 839,974 88,78 22-23 23-24 24-25 Instruction Expenditures 6, 5, 4, 3, 2,, 49,5 438,98 52,273 232,2 4,43 5,982 45,632 83,374 89,667 22-23 23-24 24-25 General Supplemental General Special Education 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. *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. 9/5/24 4:6 PM Sumexpen.xlsx Page 6 of 3

Student Support Expenditures (2) USD# 34 % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 7,876 9,43 2% 2,375 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution %, % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 7,876 9,43 2% 3,375 42% Enrollment (FTE)* 76. 9. 8% 5. 28% Amount per Pupil 4 5 % 6 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 7,876 9,43 2% 3,375 42% Amount per Pupil $88 $95 8% $6 22% Student Support Expenditures 4, 3,375 2,, 8, 6, 4, 2, 7,876 9,43 22-23 23-24 24-25 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. *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. 9/5/24 4:6 PM Sumexpen.xlsx Page 7 of 3

USD# 34 Instructional Support Expenditures (22) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 24,67 27,354 4% 29,3 7% Federal Funds 882 -% % Supplemental General 3,384 3,82 2% 6, 58% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 754 % -% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 3,797 3,88 % 5,2 37% Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 72,928 7% 2,5 3% Contingency Reserve % Text Book & Student Material,289,78-6% Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 34,3 38,724 3% 43, % Enrollment (FTE)* 76. 9. 8% 5. 28% Amount per Pupil 449 43-4% 374-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 34,3 38,724 3% 43, % Amount per Pupil $449 $43-4% $374-3% Instructional Support Expenditures 45, 4, 35, 3, 25, 2, 5,, 5, 43, 38,724 34,3 22-23 23-24 24-25 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. *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. 9/5/24 4:6 PM Sumexpen.xlsx Page 8 of 3

USD# 34 General Administration Expenditures (23) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 6,2 65,847 % 76,2 6% Federal Funds % % Supplemental General 8,89 5,337-39%,5 5% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 4,357 5,66 29% 7, 25% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 73,97 76,79 5% 94,7 23% Enrollment (FTE)* 76. 9. 8% 5. 28% Amount per Pupil 963 853 -% 823-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 73,97 76,79 5% 94,7 23% General Administration Expenditures, 9, 8, 7, 6, 5, 4, 3, 2,, 94,7 73,97 76,79 22-23 23-24 24-25 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. *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. 9/5/24 4:6 PM Sumexpen.xlsx Page 9 of 3

USD# 34 School Administration Expenditures (24) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 58,88 6,22 4% 68,6 2% Federal Funds % % Supplemental General 7,556 2,524-67% 7,7 25% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 4,653 5,97 28% 7,5 26% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 7,9 69,75-2% 83,8 2% Enrollment (FTE)* 76. 9. 8% 5. 28% Amount per Pupil 935 775-7% 729-6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 7,9 69,75-2% 83,8 2% School Administration Expenditures 9, 8, 7, 6, 5, 4, 3, 2,, 7,9 69,75 83,8 22-23 23-24 24-25 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. *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. 9/5/24 4:6 PM Sumexpen.xlsx Page of 3

USD# 34 Central Services Expenditures (25) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 4,88 42,38 3% 47,995 3% Federal Funds % % Supplemental General,76 4,468 54% 6,5 45% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay,282 482-62% 2, 35% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,284 3,4 36% 4, 28% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 46,54 5,445 8% 6,495 2% Enrollment (FTE)* 76. 9. 8% 5. 28% Amount per Pupil 62 56-8% 526-6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 46,54 5,445 8% 6,495 2% Central Services Expenditures 7, 6, 5, 46,54 5,445 6,495 4, 3, 2,, 22-23 23-24 24-25 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. *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. 9/5/24 4:6 PM Sumexpen.xlsx Page of 3

USD# 34 Operations and Maintenance Expenditures (26) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 77,52 7,743 52% 58,2-5% Federal Funds % % Supplemental General 75,892 5,56-33% 75,5 48% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 55,397 2,77-6% 66, 24% Driver Training 3 -% % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 238 -% % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,625 5,268 45% 6, 6% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 22,954 95,884-8% 25,62 5% Enrollment (FTE)* 76. 9. 8% 5. 28% Amount per Pupil 2,82 2,76-22%,788-8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 22,954 95,884-8% 25,62 5% Operations and Maintenance Expenditures 25, 22,954 2, 25, 25,62 2, 95, 95,884 9, 85, 22-23 23-24 24-25 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. *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. 9/5/24 4:6 PM Sumexpen.xlsx Page 2 of 3

USD# 34 Transportation Expenditures (27) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 57,3 62,668 9% 89, 42% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 36,54 3,245-9% 3, 824% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 36 24-33% -% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution,446 2,57 49% 3, 39% Contingency Reserve % Text Book & Student Material % Activity Fund 34,29 28,598-6% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 29,55 96,692-25% 22, 26% Enrollment (FTE)* 76. 9. 8% 5. 28% Amount per Pupil,699,74-37%,6 -% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 29,55 96,692-25% 22, 26% Transportation Expenditures 4, 2,, 8, 6, 4, 2, 29,55 96,692 22, 22-23 23-24 24-25 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. *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. 9/5/24 4:6 PM Sumexpen.xlsx Page 3 of 3

USD# 34 Other Support Services Expenditures (29) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* 76. 9. 8% 5. 28% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Other Support Services Expenditures 22-23 23-24 24-25 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. *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. 9/5/24 4:6 PM Sumexpen.xlsx Page 4 of 3

USD# 34 Food Services Expenditures (3) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 63,882 65,373 2% 73,27 2% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,26 2,36 6% 3,6 53% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 66,98 67,733 2% 76,87 3% Enrollment (FTE)* 76. 9. 8% 5. 28% Amount per Pupil 87 753-3% 668 -% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 66,98 67,733 2% 76,87 3% Food Service Expenditures 78, 76,87 76, 74, 72, 7, 68, 66, 64, 62, 6, 66,98 67,733 22-23 23-24 24-25 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. *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. 9/5/24 4:6 PM Sumexpen.xlsx Page 5 of 3

USD# 34 Community Services Operations (33) % % chart and graph ch 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* 76. 9. 8% 5. 28% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (33) 22-23 23-24 24-25 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. *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. 9/5/24 4:6 PM Sumexpen.xlsx Page 6 of 3

USD# 34 Capital Improvements Expenditures (4) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 8,477 95,599 28%, 5% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 8,477 95,599 28%, 5% Enrollment (FTE)* 76. 9. 8% 5. 28% Amount per Pupil 2,62 852% 87-8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 8,477 95,599 28%, 5%, 9, 8, 7, 6, 5, 4, 3, 2,, Capital Improvements (4) 95,599, 8,477 22-23 23-24 24-25 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. *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. 9/5/24 4:6 PM Sumexpen.xlsx Page 7 of 3

USD# 34 Debt Services Expenditures (5) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* 76. 9. 8% 5. 28% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Deb Services (5) 22-23 23-24 24-25 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. *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. 9/5/24 4:6 PM Sumexpen.xlsx Page 8 of 3

USD# 34 Transfers (52) % % 22-23 23-24 inc/ 24-25 inc/ Actual Actual dec Budget dec General 39,23 52,25 9% 222,947 47% Federal Funds % % Supplemental General 3,656 24,339-6% 5, 2% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % 35, % Text Book & Student Material % % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 27,679 276,464 2% 47,947 48% Enrollment (FTE)* 76. 9. 8% 5. 28% Amount per Pupil 3,562 3,72-4% 3,547 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 27,679 276,464 2% 47,947 48% Transfers (52) 45, 4, 35, 3, 25, 2, 5,, 5, 27,679 276,464 47,947 22-23 23-24 24-25 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. *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. 9/5/24 4:6 PM Sumexpen.xlsx Page 9 of 3

USD# 34 Miscellaneous Information Unencumbered Cash Balance by Fund July, 22 July, 23 July, 24 General Federal Funds Supplemental General 9,954 3,6 2,535 At Risk (4yr Old) At Risk (K-2) 77,667 63,246 58,357 Bilingual Education Virtual Education Capital Outlay 244,63 248,725 78,646 Driver Training,27 8,373 5,67 Declining Enrollment Extraordinary School Program Food Service 8,6 9,7 8,377 Professional Development 3,96,9 6,3 Parent Education Program Summer School Special Education 29,7 4,429 53,77 Cost of Living Vocational Education Gifts/Grants 4,689 2,46 7,255 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 93,57 4,79 4,79 Text Book & Student Material 8,245 7,42 7,67 Activity Fund 5,365 5,745 5,728 Bond and Interest # Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 728,584 654,584 587,293 Enrollment (FTE)* 76. 9. 5. Amount per Pupil 9,587 7,273 5,7 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 728,584 654,584 587,293 Unencumbered Cash Balances by Fund 8, 7, 6, 5, 4, 3, 2,, 728,584 654,584 587,293 July, 22 July, 23 July, 24 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. *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. 9/5/24 4:6 PM Sumexpen.xlsx Page 2 of 3

Reserve Funds Unencumbered Cash Balance USD# 34 July, 22 July, 23 July, 24 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 22 July, 23 July, 24 *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. 9/5/24 4:6 PM Sumexpen.xlsx Page 2 of 3

USD# 34 Enrollment Information 2-2 2-22 % 22-23 % 23-24 % 24-25 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 9.5 68.5-25% 89.2 3% 98.9 % 5. 6% Enrollment (FTE)** 85. 7. -8% 76. 9% 9. 8% 5. 28% Number of Students - Free Meals 43 23-47% 24 4% 26 8% 32 23% Number of Students - Reduced Meals 7 8 4% 2 5% 8 5% 9 6% FTE Enrollment for Budget Authority 2.. 9.5 89.2 98.9 5. 8. 68.5 6. 4. 2.. 2-2 2-22 22-23 23-24 24-25 Enrollment (FTE)** Used for Calculating "Amount per Pupil" 2. 5.. 8. 85. 7. 76. 9. 6. 4. 2.. 2-2 2-22 22-23 23-24 24-25 45 4 35 3 25 2 5 5 Low Income Students 43 32 23 24 26 8 9 2 7 8 2-2 2-22 22-23 23-24 24-25 Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old 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. FTE. 9/5/24 4:6 PM Sumexpen.xlsx Page 22 of 3

Miscellaneous Information Mill Rates by Fund USD# 34 22-23 23-24 24-25 Actual Actual Budget General 2. 2. 2. Supplemental General 5.873 2.567 2.754 Adult Education... Capital Outlay 5. 5. 5. Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest #... Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 4.873 46.567 46.754 Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Rec Comm Employee Bnfts... TOTAL OTHER... Total USD Mill Rates 8. 7. 6. 5. 4. 3. 2... 4.873 46.567 46.754 22-23 23-24 24-25 24-5 Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay % Supplemental General 46% General 43% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest # Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/5/24 4:6 PM Sumexpen.xlsx Page 23 of 3

Other Information USD# 34 22-23 23-24 24-25 Actual Actual Budget Assessed Valuation $,78,753 $2,33,24 $5,3,7 Bonded Indebtedness $ $ $ Assessed Valuation $6,, $4,, $2,, $,, $8,, $6,, $4,, $2,, $ $5,3,7 $2,33,24 $,78,753 22-23 23-24 24-25 Bonded Indebtedness $ $ $ $ $ $ $ $ $ $ $ $ $ $ 22-23 23-24 24-25 9/5/24 4:6 PM Sumexpen.xlsx Page 24 of 3

USD 34 Sources of Revenue and Proposed Budget for 24-5 24-5 Estimated Sources of Revenue--24-5 Estimated Amount July, 24 State Federal Local July, 25 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General,56,72,2,72 35, XXXXXXXX Supplemental General 346,867 2,535 325,332 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-2) 35, 58,357 5, 73,357 Bilingual Education Virtual Education Capital Outlay 248, 78,646 82,2 2,857 Driver Training 5,5 5,67 7 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 73,27 8,377 49 24, 25, 2,49 5,27 Professional Development 5,2 6,3, Parent Education Program Summer School Special Education 232,2 53,77 97,947 8,824 Vocational Education Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 6, 7,255 2,,255 Textbook & Student Materials Revolving 7,67 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 86,87 86,87 XXXXXXXXX Contingency Reserve 4,79 XXXXXXXXX Activity Funds 5,728 XXXXXXXXX Tuition Reimbursement Bond and Interest # Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 2,846 xxxxxxxxxxx 2,846 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 2,326,672 587,293,28,279 45,857 47,947 447,962 232,548 Less Transfers 47,947 TOTAL Budget Expenditures $,98,725 Sources of Revenue - - State, Federal, Local 22-23 23-24 24-25 State Revenues 74,254 83,3,28,279 Federal Revenues 52,767 39,687 45,857 Local Revenues 893,24 938,24 855,99 Total Revenues,686,45,79,94 2,,45 Revenues Per Pupil 22,86 9,899 8,348

,2,,, 8, 6, 4, 2, Summary of Total Expenditures by Function (All Funds) USD 34 - Brewster - Summary 7, 6, 5, 4, 3, 2,, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority,2, 2.,, 8, 6,. 8. 6. 4. 4, 2. 2, 22-23 23-24 24-25. 2-2 2-22 22-23 23-24 24-25 25. 2. 5.. 5.. 24-25 Mill Levies by Fund Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) 8. 7. 6. 5. 4. 3. 2, 8, 6, 4, 2,, 8, 6, 4, 2, 2... 22-23 23-24 24-25

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