LOPEZ ISLAND SCHOOL DISTRICT YEAR END PRESENTATION FY2019-2020 - - PDF document

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LOPEZ ISLAND SCHOOL DISTRICT YEAR END PRESENTATION FY2019-2020 - - PDF document

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LOPEZ ISLAND SCHOOL DISTRICT YEAR END PRESENTATION FY2019-2020 LOPEZ ISLAND SCHOOL DISTRICT FUND SUMMARIES OTHER BEGINNING ENDING FUND YEAR REVENUES EXPENDITURES FINANCING BALANCE BALANCE SOURCES GENERAL 2019-2020 761,271

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SLIDE 1

LOPEZ ISLAND SCHOOL DISTRICT YEAR END PRESENTATION FY2019-2020

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SLIDE 2

LOPEZ ISLAND SCHOOL DISTRICT

FUND SUMMARIES

GENERAL 2019-2020 761,271 5,085,223 5,347,029

  • 499,465

2018-2019 701,950 5,078,579 5,019,258

  • 761,271

2017-2018 471,527 4,776,200 4,546,353 575 701,950 CAPITAL PROJECTS 2019-2020 (46,699) 752,920 679,281

  • 26,940

2018-2019 871,939 1,370,023 1,322,702 (965,959) (46,699) 2017-2018 180,333 1,480,452 1,309,794 520,948 871,939 DEBT SERVICE 2019-2020 463,381 884,960 870,050

  • 478,290

2018-2019 453,391 881,267 1,837,237 965,959 463,381 2017-2018 438,569 885,723 949,582 78,682 453,391 ASB 2019-2020 46,994 55,343 27,234

  • 75,103

2018-2019 54,096 32,149 39,251

  • 46,994

2017-2018 62,149 35,863 43,916

  • 54,096
  • TRANSP. VEHICLE

2019-2020 248,844 34,695 129,505

  • 154,034

2018-2019 214,315 34,529

  • 248,844

2017-2018 179,669 33,795

  • 851

214,315 ENDING BALANCE YEAR FUND BEGINNING BALANCE REVENUES EXPENDITURES OTHER FINANCING SOURCES

% Exp Nonspendable (Prepaid Expenses & Inventory)

  • Restricted for Carryover

16,023 0.30% Restricted for Other Items

  • Assigned to Other Purposes (InvestEd)

950 0.02% Total Restricted/Assigned 16,973 0.32% Unassigned Fund Balance 1,260 0.02% Minimum Committed Fund Balance (9% of Exp.) 481,233 8.97% Total Unassigned 482,492 8.99% TOTAL 19-20 Ending Fund Balance 499,465 9.31% 19-20 General Fund Ending Fund Balance

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SLIDE 3

LOPEZ ISLAND SCHOOL DISTRICT

  • The District’s enrollment increased by 11.20 FTE in 19-20.
  • The District’s budgeted enrollment for 19-20 was 227.00.
  • The District’s 19-20 average enrollment was 239.71

ENROLLMENT MONTH AVERAGE INCREASE / (DECREASE) 2019-2020 239.71 11.20 2018-2019 228.51 (14.64) 2017-2018 243.15 12.89 2016-2017 230.26 12.89 2015-2016 227.62 (2.36) 2014-2015 229.98 ENROLLMENT 6 YEAR HISTORY (Includes Running Start / ALE / Open Doors)

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SLIDE 4

LOPEZ ISLAND SCHOOL DISTRICT

GENERAL FUND INFORMATION

2019-2020 Ending Fund Balance Information

  • The EFB decreased by $261,806 over 2018-2019.
  • Reasons for the decrease:

 Budgeted decrease in EFB due to planned programatic decisions - $296,374.  Additional revenue due to enrollment exceeding budget by 12 FTE,  Offset by expenditures in excess of budget due to programatic changes.

  • Unassigned EFB = $1,260, due to minimum fund balance requirement of 9%
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SLIDE 5

LOPEZ ISLAND SCHOOL DISTRICT

GENERAL FUND SUMMARY

Actual Budget Actual Actual 2018-19 2019-20 2019-20 Inc (Dec)

Beginning Fund Balance 701,950 710,000 761,271 59,321 ADD: Revenues 1000 Local Taxes 736,513 577,428 602,845 (133,668) 2000 Local Non-Tax 178,797 594,160 93,682 (85,115) 3000 State, General Purpose 3,278,762 3,315,800 3,465,193 186,431 4000 State, Special Purpose 646,991 646,877 680,599 33,608 5000 Federal, General Purpose

  • 6000

Federal, Special Purpose 209,143 235,655 216,960 7,817 7000 Revenues form Other Districts

  • 3,138
  • 8000

Revenues from Other Agencies 28,372 34,750 25,944 (2,428) 9000 Other Financing

  • Total Revenues

5,078,579 5,407,808 5,085,223 6,644 TOTAL: Funds Available 5,780,529 6,117,808 5,846,494 65,965 LESS: Expenditures 00 Regular Instruction 2,796,998 3,016,592 2,948,139 151,141 20 Special Education Instruction 605,928 690,471 844,593 238,665 30 Vocational Instructino 13,072 13,675 7,249 (5,823) 50 & 60 Compensatory Edcuation 202,133 199,116 195,964 (6,169) 70 Other Instructional Programs 76,246 384,689 40,008 (36,238) 80 Community Services

  • 3,917

3,917 90 Support Services 1,324,881 1,399,639 1,307,160 (17,721) 5,019,258 5,704,182 5,347,029 327,771 Other Fin. Uses - Transfers Out GL 536

  • TOTAL: Expenditures

5,019,258 5,704,182 5,347,029 327,771

Ending Fund Balance 761,271 413,626 499,465 (261,807)

END: Restricted for Other Items

  • Restricted for Carryover

38,396

  • 16,023

(22,373) Nonspendable (Inventory/Prepaid Exp)

  • Assigned to Other Puposes (Comp Abs)
  • 950

950 Unassigned Fund Balance 271,142 (99,750) 1,260 (269,882) Unassigned Minimum Fund Bal Policy 451,733 513,376 481,233 29,500

Ending Fund Balance 761,271 413,626 499,465 (261,805)

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SLIDE 6

LOPEZ ISLAND SCHOOL DISTRICT

GENERAL FUND REVENUE BY SOURCE

Actual Budget Actual Actual 2018-19 2019-20 2019-20 Inc (Dec)

1100 Local Property Tax 736,428 577,428 602,803 (133,625) 1300 Sale of Tax Title Property

  • 1500

Timber Excise Tax 85

  • 42

(43) 1900 Other Local Taxes

  • Total Tax

736,513 577,428 602,845 (133,668) 2100 Tuition & Fees, Unassigned

  • 1,000

40 40 2131 Secondary Vocational Education 240

  • 155

(85) 2171 Traffic Safety Education

  • 2200

Sales of Goods, Supplies, Svcs 222 5,910

  • (222)

2298 School Food Svcs - Sales of Goods 43,744 45,500 29,252 (14,492) 2300 Investment Earnings 21,862 10,000 9,321 (12,541) 2400 Interfund Loan Interest Earnings 561

  • 1,914

1,353 2500 Gifts & Donations 55,563 78,191 33,639 (21,924) 2600 Fines & Damages

  • 100
  • 2700

Rentals & Leases 3,780 3,000 1,940 (1,840) 2800 Insurance Recoveries 4,946 5,000

  • (4,946)

2900 Local Support Nontax 46,576 443,959 17,421 (29,155) 2910 E-Rate 1,303 1,500

  • (1,303)

Total Local Support Nontax 178,797 594,160 93,682 (85,115) 3100 Apportionment 3,247,945 3,288,407 3,431,498 183,553 3121 Special Ed - General Apportionment 30,818 27,393 33,695 2,877 3300 Local Effort Assistance (LEA)

  • Total State, General Purpose

3,278,762 3,315,800 3,465,193 186,430 4121 Special Education 349,709 327,802 373,780 24,071 4122 Special Education - Infants & Toddlers 5,655 10,420 13,947 8,292 4155 Learning Assistance (LAP) 59,112 62,276 62,381 3,269 4158 Speical & Pilot Programs 14,803 14,779 16,412 1,609 4165 Transitional Bilingual 34,063 39,150 38,442 4,379 4174 Highly Capable 5,514 6,850 7,271 1,756 4198 School Food Service 829 1,600 1,633 804 4199 Transportation - Operations 177,305 184,000 166,733 (10,572) Total State, Special Purpose 646,991 646,877 680,599 33,608 6124 Special Education - Supplemental 71,387 56,964 60,966 (10,421) 6138 Secondary Vocational Education 563 2,273

  • (563)

6151 ESEA Disadvantaged, Federal 66,886 78,241 85,727 18,841 6152 Other Title, ESEA Federal 13,613 20,000

  • (13,613)

6176 Targeted Assistance-ESSR

  • 6,759

6,759 6189 Other Community Services

  • 3,917

3,917 6198 School Food Service 41,535 51,000 46,178 4,643 6200 Direct Special Purpose 12,431 22,677 10,789 (1,642) 6321 Special education - Medicaid Reimbursement 2,728 3,000 2,624 (104) 6998 USDA Commodities

  • 1,500
  • Total Federal, General Pupose

209,143 235,655 216,960 7,817 7100 Program Participation, Unassigned

  • 3,138
  • 7301

Nonhigh Participation

  • Total Federal, General Pupose
  • 3,138
  • 8100

Governmental Entities 24,291 34,750 25,944 1,653 8200 Private Foundations 4,081

  • (4,081)

9900 Transfers

  • 9300

Sales of Equipment

  • Total Other Revenues

28,372 34,750 25,944 (2,428)

TOTAL REVENUES BY SOURCE 5,078,579 5,407,808 5,085,223 6,644

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SLIDE 7

LOPEZ ISLAND SCHOOL DISTRICT

GENERAL FUND REVENUE BY SOURCE

Revenue Type Totals

Local Tax 602,845 $

11.9%

Local Support NonTax 93,682 $

1.8%

State, General Purpose 3,465,193 $

68.1%

State, Special Purpose 680,599 $

13.4%

Total Federal, Special Purpose

216,960 $ 4.3%

Other Revenues 25,944 $

0.5%

Grand Total 5,085,223 $

100.0%

The graph below depicts the sources of revenue for the Lopez Island School District. State, General Purpose is the largest funding source along with State, Special Purpose

  • funding. Local taxes collected in the form of an

EPO Levy accounts for 12% of the District's revenues.

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SLIDE 8

LOPEZ ISLAND SCHOOL DISTRICT

EXPENDITURES BY PROGRAM

Actual Budget Actual Actual 2018-19 2019-20 2019-20 Inc (Dec)

01 Basic Education 2,707,739 2,924,514 2,845,637 137,898 02 Alternative Learning Experience 89,259 92,078 102,501 13,243 97 District Wide Support 1,006,225 1,050,819 967,264 (38,961) Total CORE BEA 3,803,223 4,067,411 3,915,403 112,180 21 Special Education 533,676 628,178 777,754 244,078 22 Special Education - Infants & Toddlers 5,372 9,473 10,582 5,210 24 Special Education - Federal 66,879 52,820 56,256 (10,622) 31 Vocational Secondary, Basic Ed, State 12,508 10,043 7,249 (5,259) 34 Vocational, Middle School Basic Ed

  • 1,500
  • 38

Vocational, Secondary, Federal 563 2,132

  • (563)

51 ESEA Disadvantaged, Federal 76,968 70,902 77,967 999 52 Other Title, ESEA, Federal 14,656 16,873 9,413 (5,242) 55 LAP 62,682 60,969 56,026 (6,656) 58 Special, Pilot Programs 16,455 13,743 20,005 3,550 64 LEP, Federal 1,653 2,500

  • (1,653)

65 Transitional Bilingual, State 29,719 34,129 32,552 2,834 74 Highly Capable 5,434 7,441 5,249 (185) 79 Other Instructional Programs 70,812 377,248 34,756 (36,056) 89 Other Community Svcs

  • 3,917

3,917 98 School Food Svc. 173,729 172,955 171,913 (1,816) 99 Pupil Transportation 144,927 175,865 167,983 23,056 Total CATEGORICAL 1,216,035 1,636,771 1,431,626 215,591

TOTAL EXPENDITURES 5,019,258 5,704,182 5,347,029 327,771 PROGRAM NAME

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SLIDE 9

LOPEZ ISLAND SCHOOL DISTRICT

EXPENDITURES BY ACTIVITY

Actual Actual Budget Budget Actual Actual Actual 2018-19 2018-19 2019-20 2019-20 2019-20 2019-20 Inc (Dec) No. Name Amount Percent Amount Percent Amount Percent

22 Learning Resources 25,788 0.5% 29,607 0.5% 29,822 0.6% 4,034 24 Guidance/Counseling 142,058 2.8% 150,844 2.6% 144,384 2.7% 2,326 25 Pupil Mgmt/Safety 1,109 0.0%

  • 0.0%
  • 0.0%

(1,109) 26 Health 156,787 3.1% 201,389 3.5% 197,833 3.7% 41,046 27 Teaching 2,767,384 55.1% 3,317,198 58.2% 3,060,307 57.2% 292,923 28 Extracurricular 132,565 2.6% 116,917 2.0% 115,850 2.2% (16,715) 31

  • Prof. Development

13,135 0.3% 47,122 0.8% 19,895 0.4% 6,760 32 Instructional Technology 3,396 0.1% 7,000 0.1% 11,741 0.2% 8,345 33 Curriculum 29,335 0.6% 19,425 0.3% 3,006 0.1% (26,329) 34

  • Prof. Learning

8,006 0.2%

  • 0.0%

23,542 0.4% 15,536 Total Teaching & Support 3,279,565 65.3% 3,889,502 68.2% 3,606,381 67.4% 326,816 42 Food 42,767 0.9% 38,500 0.7% 48,983 0.9% 6,216 44 Operations - Food Svc. 130,962 2.6% 134,455 2.4% 130,763 2.4% (198) 49 Transfers

  • 0.0%
  • 0.0%

(3,917)

  • 0.1%

(3,917) 52 Operations - Transp. 165,948 3.3% 182,865 3.2% 185,692 3.5% 19,743 53

  • Maint. - Transp.

5,528 0.1% 9,500 0.2% 2,382 0.0% (3,146) 56 Insurance - Transp. 8,932 0.2% 6,400 0.1% 6,437 0.1% (2,495) 59 Transfers (35,481)

  • 0.7%

(22,900)

  • 0.4%

(26,528)

  • 0.5%

8,953 62 Grounds Maint. 68,325 1.4% 67,774 1.2% 76,953 1.4% 8,628 63 Operations - Bldg 137,972 2.7% 145,098 2.5% 136,615 2.6% (1,356) 64 Maintenance 109,909 2.2% 94,586 1.7% 105,010 2.0% (4,899) 65 Utilities 186,791 3.7% 186,100 3.3% 165,164 3.1% (21,627) 68 Insurance 36,025 0.7% 35,000 0.6% 35,580 0.7% (445) 72 Information Svcs. - Tech. 61,804 1.2% 123,928 2.2% 71,423 1.3% 9,618 75 Motor Pool 46,832 0.9% 4,000 0.1% 594 0.0% (46,238) Total Other Support 966,314 19.3% 1,005,306 17.6% 935,152 17.5% (31,162) 23 Principal's Office 348,851 7.0% 347,702 6.1% 364,069 6.8% 15,218 Total School Bldg. Admin. 348,851 7.0% 347,702 6.1% 364,069 6.8% 15,218 11 Board of Directors 18,750 0.4% 42,200 0.7% 61,941 1.2% 43,191 12 Superintendents Office 95,356 1.9% 100,368 1.8% 92,194 1.7% (3,162) 13 Business Office 185,346 3.7% 190,019 3.3% 164,116 3.1% (21,230) 14 HR 55,065 1.1% 57,746 1.0% 57,673 1.1% 2,608 21 Supervision Instruction 65,961 1.3% 67,339 1.2% 65,503 1.2% (458) 15 Public Relations 4,050 0.1% 4,000 0.1%

  • 0.0%

(4,050) Total Central Administration 424,528 8.5% 461,672 8.1% 441,427 8.3% 16,899

TOTAL EXPENDITURES BY ACTIVITY 5,019,258 100.0% 5,704,182 100.0% 5,347,029 100.0% 327,771 ACTIVITY

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SLIDE 10

LOPEZ ISLAND SCHOOL DISTRICT

EXPENDITURES BY OBJECT

2

  • Cert. Salaries

1,865,096 37.2% 2,014,201 35.3% 2,151,097 40.2% 286,001 3

  • Class. Salaries

1,040,059 20.7% 1,088,882 19.1% 1,035,319 19.4% (4,740) 4 Employee Benefits 1,175,416 23.4% 1,411,635 24.7% 1,274,095 23.8% 98,679 Total Salaries & Benefits 4,080,572 81.3% 4,514,718 79.1% 4,460,511 83.4% 379,940 5 Supplies/Materials 197,426 3.9% 195,447 3.4% 181,133 3.4% (16,293) 7 Purchased Svcs 660,247 13.2% 948,445 16.6% 683,574 12.8% 23,326 8 Travel 48,689 1.0% 45,572 0.8% 21,811 0.4% (26,878) 9 Capital Outlay 32,324 0.6%

  • 0.0%
  • 0.0%

(32,324) Total Operating Costs 938,686 18.7% 1,189,464 20.9% 886,518 16.6% (52,169)

TOTAL EXPENDITURES BY OBJECT 100.0% 5,347,029 100.0% 327,771 5,019,258 100.0% 5,704,182 Actual 2019-20 Percent 2019-20 Actual Inc (Dec) OBJECT NAME Percent 2018-19 Actual 2018-19 Budget 2019-20 Percent 2019-20

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SLIDE 11

LOPEZ ISLAND SCHOOL DISTRICT

CAPITAL PROJECTS FUND SUMMARY

Actual Budget Actual Actual 2018-19 2019-20 2019-20 Inc (Dec)

Beginning Fund Balance 871,939 50,000 (46,699) (918,638) ADD: Revenues 1000 Local Taxes 148,619 145,500 155,020 6,401 2000 Local Non-Tax 10,922 4,000 1,729 (9,193) 3000 State, General Purpose

  • 4000

State, Special Purpose 1,210,482 1,850,000 596,171 (614,311) 9000 Other Financing

  • Total Revenues

1,370,023 1,999,500 752,920 (617,103) TOTAL: Funds Available 2,241,962 2,049,500 706,221 (1,535,741) LESS: Expenditures 20 Buildings 1,093,591 1,850,000 593,404 (500,187) 30 Equipment 229,112 150,000 85,877 (143,235) 1,322,702 2,000,000 679,281 (643,421) Other Fin. Uses - Transfers Out GL 536 965,959

  • (965,959)

TOTAL: Expenditures 2,288,662 2,000,000 679,281 (1,609,381)

Ending Fund Balance (46,699) 49,500 26,940 73,639

END: Restricted for Bond Proceeds

  • Committed for Levy Proceeds
  • 49,500
  • Restricted for State Proceeds
  • Unassigned to Fund Purposes
  • 26,940

26,940 Unassigned Minimum Fund Bal Policy (46,699)

  • 46,699

Ending Fund Balance (46,699) 49,500 26,940 73,639

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SLIDE 12

LOPEZ ISLAND SCHOOL DISTRICT

DEBT SERVICE FUND SUMMARY

Actual Budget Actual Amount 2018-19 2019-20 2019-20 Inc (Dec)

Beginning Fund Balance 453,391 450,000 463,381 9,990 ADD: Revenues 1000 Local Taxes 881,267 850,300 884,959 3,692 9000 Other Financing Sources 965,959

  • (965,959)

Total Revenues 1,847,226 850,300 884,959 (962,267) TOTAL: Funds Available 2,300,618 1,300,300 1,348,340 (952,278) LESS: Expenditures Matured Bond Expenditures 1,467,221 555,000 555,000 (912,221) Interest On Bonds 369,283 314,450 314,450 (54,833) Bond Transfer Fees 733 2,000 600 (133) Arbitrage Rebate

  • Underwriter's Fees
  • 1,837,237

871,450 870,050 (967,187) Other Fin. Uses - Transfers Out GL 536

  • TOTAL: Expenditures

1,837,237 871,450 870,050 (967,187)

Ending Fund Balance 463,381 428,850 478,290 14,909

END: Restricted for Debt Service 463,381 428,850 478,290 14,909

Ending Fund Balance 463,381 428,850 478,290 14,909

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SLIDE 13

LOPEZ ISLAND SCHOOL DISTRICT

ASSOCIATED STUDENT BODY FUND SUMMARY

Actual Budget Actual Amount 2018-19 2019-20 2019-20 Inc (Dec)

Beginning Fund Balance 54,096 45,000 46,994 (7,102) ADD: Revenues 1000 General Student Body 4,175 30,500 5,371 1,196 2000 Athletics 555 3,000 100 (455) 3000 Classes 1,293 4,100 489 (804) 4000 Clubs 26,127 63,700 49,383 23,256 6000 Private Monies

  • 1,300
  • Total Revenues

32,149 102,600 55,343 23,194 TOTAL: Funds Available 86,245 147,600 102,337 16,092 LESS: Expenditures 1000 General Student Body 6,261 36,015 2,559 (3,702) 2000 Athletics 1,199 8,866 258 (941) 3000 Classes 992 2,600 1,184 192 4000 Clubs 30,799 68,085 23,233 (7,566) 6000 Private Monies

  • 1,800
  • 39,251

117,366 27,234 (12,017) Other Fin. Uses - Transfers Out GL 536

  • TOTAL: Expenditures

39,251 117,366 27,234 (12,017)

Ending Fund Balance 46,994 30,234 75,103 28,109

END: Restricted for Fund Purposes 46,994 30,234 75,103 28,109

Ending Fund Balance 46,994 30,234 75,103 28,109

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SLIDE 14

LOPEZ ISLAND SCHOOL DISTRICT

TRANSPORTATION VEHICLE FUND SUMMARY

Actual Budget Actual Actual 2018-19 2018-19 2018-19 Inc (Dec)

Beginning Fund Balance 214,315 117,632 248,844 34,529 ADD: Revenues 2000 Local Support Nontax 4,918 1,000 2,661 (2,257) 4000 State, Special Purpose 29,611 24,419 32,034 2,423 9000 Other Financing Sources

  • Total Revenues

34,529 25,419 34,695 166 TOTAL: Funds Available 248,844 143,051 283,539 34,695 LESS: Expenditures 30 Equipment

  • 142,000

129,505 129,505

  • 142,000

129,505 129,505 Other Fin. Uses - Transfers Out GL 536

  • TOTAL: Expenditures
  • 142,000

129,505 129,505

Ending Fund Balance 248,844 1,051 154,034 (94,810)

END: Restricted for Fund Purposes 248,844 1,051 154,034 (94,810)

Ending Fund Balance 248,844 1,051 154,034 (94,810)