The School District of St. Joseph
St. Joseph, Missouri
ANNUAL BUDGET
2014-2015
Approved by
The Board of Education
June 23, 2014
SCHOOL DISTRICT OF ST. JOSEPH
Dr. Fred Czerwonka, Superintendent of Schools
925 Felix Street
St. Joseph, Missouri 64501
(816) 671-4000
2014-2015 ANNUAL BUDGET
TABLE OF CONTENTS
Page
Board of Education Members
1
Schools and Other Facilities
2
Budget Message & Assumptions
4
Statement of Budgeted Revenues, Expenditures, and Fund Balances
Summary of Revenues and Expenditures
7
8
Revenue:
Summary of Revenues by Source
Comparative Schedule of Revenues, with Explanations and
Assumptions
9
Schedule of Revenues by Fund
10
16
Expenditures:
Comparative Schedule of Expenditures by Object
Comparative Schedule of Expenditures by Program
Comparative Schedule of Expenditures per Student
Budgeted Expenditures by Funding Source
Budgeted Expenditures by Program and Object
Explanation of Programs
Budgeted Expenditures by Fund
18
19
20
21
22
33
39
Supplementary Information:
District Enrollment Information
Tax Levy History
Assessed Valuation History
Cost of Educating One Student v. Residential Property Taxes
Schedule of Annual Debt Service Requirements
Comparative Revenues by Fund by Account
Comparative Expenditures by Fund by Program and Object
40
41
42
43
44
45
49
THE SCHOOL DISTRICT OF ST. JOSEPH
925 Felix
St. Joseph, Missouri 64501
Telephone (816) 671-4000
Fax (816) 671-4470
http://www.sjsd.k12.mo.us
Dr. Fred Czerwonka, Superintendent
Board of Education
Mr. Brad Haggard
President
Mr. Martin Rucker
Vice President
Dr. Dan Colgan
Member
Mr. Dennis Snethen
Member
Mrs. Chris Danford
Member
Mrs. Kappy Hodges
Member
Mrs. Lori Prussman
Member
Debbie Consolver
Secretary
Kim Mulvaney
Interim Treasurer
Educating each child for success . . .
1
SCHOOLS and OTHER FACILITIES OPERATED BY
THE SCHOOL DISTRICT OF ST. JOSEPH, MISSOURI
Benton High School
5655 South 4th Street
St. Joseph, MO 64504
Beery Johnson, Principal
671-4030
Central High School
2602 Edmond Street
St. Joseph, MO 64501
Deborah Stevens, Principal
671-4080
Lafayette High School
412 Highland Ave.
St. Joseph, MO 64505
Tyran Sumy, Principal
671-4220
Bode Middle School
720 North Noyes Blvd.
St. Joseph, MO 64506
Roberta Dias, Principal
671-4050
Robidoux Middle School
4212 St. Joseph Ave.
St. Joseph, MO 64505
Precious Kurth, Principal
671-4350
Spring Garden Middle School
5802 South 22nd St.
St. Joseph, MO 64503
Lara Gilpin, Principal
671-4380
Truman Middle School
3227-45 Olive St.
St. Joseph, MO 64507
Jason Callaway, Principal
671-4400
Carden Park Elem. School
1510 Duncan
St. Joseph, MO 64503
Lacey Adams, Principal
671-4160
Coleman Elem. School
3312 Beck Road
St. Joseph, MO 64506
Heather Gladhart, Principal
671-4100
Edison Elementary School
515 North 22nd Street
St. Joseph, MO 64501
Terri Deayon, Principal
671-4110
Ellison Elementary School
45 85th S.E. Road
St. Joseph, MO 64507
Kara Anderson, Principal
671-4120
Field Elementary School
2602 Gene Field Road
St. Joseph, MO 64506
Joni Owens, Principal
671-4130
Hosea Elementary School
6401 Gordon Street
St Joseph, MO 64504
Kevin Carroll, Principal
671-4180
Humboldt Elem. School
1520 North 2nd Street
St. Joseph, MO 64505
Jaimee Lawrence, Principal
671-4190
Hyde Elementary School
509 Thompson
St. Joseph, MO 64504
Jeaneen Boyer, Principal
671-4210
Lake Contrary Elem. School
1800 Alabama
St. Joseph, MO 64504
Jasmine Briedwell, Principal
671-4240
Lindbergh Elem. School
2812 St. Joseph Ave.
St. Joseph, MO 64505
Julie Gaddie, Principal
671-4250
Mark Twain Elem. School
705 South 31st Street
St. Joseph, MO 64507
Suzanne Tiemann, Principal
671-4270
Oak Grove Elem. School
4901 Cook Rd
St. Joseph, MO 64506
Mike Otto, Principal
671-4290
Parkway Elem. School
2900 Duncan Street
St. Joseph, MO 64507
Brad Owings, Principal
671-4310
Pershing Elem. School
2610 Blackwell Road
St. Joseph, MO 64505
Tara Wells, Principal
671-4320
Pickett Elem. School
3923 Pickett Road
St. Joseph, MO 64503
Sarah Gerving, Principal
671-4330
Skaith Elementary School
4701 Schoolside Lane
St. Joseph, MO 64503
Jennifer Patterson, Principal
671-4370
Hillyard Technical Center
3434 Faraon Street
St. Joseph, MO 64506
Dennis Merritt, Director
671-4170
Webster Learning Center
1211 North 18th St.
St. Joseph, MO 64501
Betty Wymore, Director
671-4020
ROTC
671-4360
Early Learning Center
1210 Jackson
St. Joseph, MO 64501
Tammy Flowers
273-0096
2
Colgan Alternative Resource
Center
3600 Frederick
St. Joseph, MO 64506
Jeremy Burright, Principal
671-4072
Keatley Center
th
1202 S. 28 Street
St. Joseph, MO 64507
Parents as Teachers
Debbie Kunz
671-4300
Enright Center
nd
514 N. 22 Street
St. Joseph, MO 64501
Terri Deayon
671-4115
District Office
925 Felix
St. Joseph, MO 64501
Dr. Fred Czerwonka
671-4000
th
1000 S. 9 Street
St. Joseph, MO 64501
Maintenance Department
Chris Silcott
671-4260
Print Shop
J. R. Frazee
671-4340
Food Service
671-4140
ESOL
Gena Villegas
671-4119
Warehouse
2725-2735 Pear Street
St. Joseph, MO 64503
Mark Colgan
671-4055
Bookroom
Records
Crayons to Computers
Troester Media Center (TMC)
3401 Renick
St. Joseph, MO 64507
Rick Hartigan
671-4390
3
Budget Message from the Superintendent of Schools
The St. Joseph School District begins the 2014-2015 year expecting flat funding at the local level
and some uneasiness at the state level.
Construction of the community’s two new elementary schools is nearly completed, as is the air
conditioning of existing elementary schools. This is shaping up an historic year for the District
and its patrons.
Nevertheless, financial issues loom. While the District has approximately $24 million in
operating reserve, that reserve will be depleted significantly over the next several years as school
officials attempt to balance the budget. Importantly, the District’s operating levy has not been
increased since 2004 and the 63-cent temporary portion of the levy must be renewed by August
2015. Seeking an increase in the operating levy sometime during the next few years appears to
be a necessity. Finding the appropriate pathway to the renewal and the needed increase will be
challenging.
At the state level, revenues are projected to increase but recent political issues have made that
increase concerning to school district leaders. While the state’s economy has gained some
momentum in recent months, there is concern as to the ramifications of the passage of last
minute tax cut by the General Assembly. The tax cut legislation comes at a time when the
foundation formula remains drastically under-funded. Even this is uncertain as it appears the
Governor will veto, but it could be over-ridden by the legislature.
The formula itself has begun to receive attention in the General Assembly, as conversations
regarding the need to amend or replace it are occurring. Given the fact that the formula is so far
underfunded and that portions of the formula are adjusted annually, the out-year predictability of
the formula continues to be uncertain and accuracy in such forecasts is elusive. For fiscal 201415, the DVM for SJSD will remain virtually unchanged, increasing from 1.031 to 1.035, which
has an annual impact of approximately $292,000.
Dr. Fred Czerwonka
Superintendent of Schools
4
Budget Assumptions 2014-2015
Revenue
•
•
•
•
•
•
Assessed valuation is based on preliminary information provided by Buchanan County
and reflects a decrease in revenue of approximately $440,000 from 13-14. The District
will receive the first official notification from the County in mid-July; and final is
available January 2015.
Proposition C revenue assumed at $891 per Weighted Average Daily Attendance
(WADA). The 2014-2015 DESE projected rate provided in March 2014 is $922 per
WADA. However, due to tax reduction bills passed in the late legislative session the
District has taken a conservative approach to this projected revenue.
State Assessed Railroads & Utilities is projected to increase approximately $365,000 in
2014-2015.
The state foundation formula is pro-rated at 97%, a flat weighted ADA, and the state
adequacy target remained at $6,131. The classroom trust fund is budgeted at $401 per
student, for a total increase of approximately $1.77 million from budgeted 13-14 revenue.
Transportation is budgeted at a very slight increase.
Nutrition service revenues are projected to increase by approximately $1.2 million from
current year estimates. This projected increase is based on additional federal
reimbursement for the implementation of the Universal breakfast program at all schools
in 2014-2015.
Expenditures
•
•
•
•
•
Full operation of all salary schedules and increases for employees who are not on a salary
schedule at the same average percentage increase as the average teacher schedule
increase. This reflects the Board’s stated desire to provide salaries within 95 percent of
the suburban conference level.
Budgeted benefits reflect an estimated increase of 5% to health insurance premiums, the
continuing trend of a larger proportion of employees subscribing to the District’s health
insurance, and federal fees. There is no change in retirement plan contributions for
PSRS/PEERS, rates will remain at 14.50% and 6.86%, respectively, for both the
employee and the District.
The budget for textbooks was increased by $1.7 million for curriculum adoption
scheduled for 14-15.
The library budget was reinstated from the 13-14 cut for an increase of $123,000.
The budget for technology was reinstated to the District benchmark of $250 per student.
Of the total technology budget of $1.6 million, $1.3 million is for software, licenses,
repairs, maintenance, and supplies and $475,000 is for hardware and other equipment.
5
•
•
•
•
•
The capital improvements projects (CIP) budget was increased by $199,000 from the 1314 budgeted amount. The primary categories of expenditures in the budget are:
o Athletic projects
$ 471,000 (carryover project from 12-13)
o Roofs
495,850
o Asphalt
586,775
o HVAC/boilers
82,621
o Playgrounds
75,000
o Other
443,700
The nutrition services, non-payroll, budget was increased by $1.4 million mainly due to
the implementation of the Universal breakfast at all schools in 2014-2015.
The following position changes are included in the budget for an increase of $1.65
million to salaries and benefits;
FTE
o Elementary staff
13
o Accountant
1
o ECSE Teacher
1
o ECSE Social Worker
1
o Communications
.5
o Special Services
7
o ESOL
2
o PAT Secretary
1
o Counselor/Social Worker
2.6
o A+ Coord
1
The budget for bond capital projects includes $16.9 million for expenditures for the
finishing construction of two elementary schools and air conditioning elementary
schools. Revenue in the bond capital projects budget is based on an estimate that $6.28
million of bank-qualified general obligation bonds will be issued in fall 2014.
Debt Service Fund budgeted revenues are less than expenditures by $430,000. The
promised tax rate of 31.45 cents for debt service continues to be adequate to meet debt
service requirements over the life of the existing bonds, as well as bonds to be issued.
6
Statement of Budgeted Revenues, Expenditures, and Fund Balances
July 1, 2014 to June 30, 2015
General
Fund
(Incidental)
Special
Revenue Fund
(Teachers)
Debt
Service
Fund
Capital Projects
Bond Construction
Fund
Capital
Projects
Regular Fund
Total
All Funds
Estimated Fund Balances
July 1, 2014
24,342,536
0
5,798,661
11,207,137
16,700,000
58,048,334
Budgeted Receipts
84,977,248
33,057,154
3,917,136
7,072,011
3,126,779
132,150,329
Budgeted Expenditures
52,522,222
68,557,863
4,347,638
16,973,697
3,844,855
146,246,275
Budgeted Revenue Over
(Under) Expenditures
32,455,026
(35,500,709)
Transfers between Funds
(38,587,567)
35,500,709
0
0
3,086,858
0
Estimated Fund Balances
June 30, 2015
18,209,995
0
5,368,159
1,305,451
19,068,782
43,952,388
Increase / Decrease in Fund
(6,132,541)
0
(9,901,686)
2,368,782
(14,095,946)
Fund Balance as % of Total Operating Revenue
15.0%
(430,502)
(430,502)
0.0%
n/a
(9,901,686)
n/a
(718,076)
(14,095,946)
15.7%
30.8%
The Debt Service Fund is used to pay the principal and interest payments on all outstanding general obligation bonds.
A tax levy of approximately 31.5 cents will be placed in this fund each year to retire the debt.
The Capital Projects Bond Construction fund is established to track the construction expenditures for the bond projects. This fund will be reduced as bond
proceeds are expended.
Budgeted revenue over (under) expenditures for operating funds (Incidental, Teachers, Capital Projects) is -$3,763,759.
Transfers to capital projects fund:
Transportation
Area Vo-Tech Schools
Food Services Equipmt
Transfer for equipment
Assessed Valuation
Real Estate Residential
Real Estate Agricultural
Real Estate Commercial
Locally Assessed RR & Utility
Personal Property
Total
Real Estate New Construction
$451,669,530
4,161,950
284,852,510
13,272,620
224,636,771
978,593,381
11,195,510
Unadjusted Tax Levy
General
Teachers
Debt Service
Capital Projects
Total
$4.4405
$0.0000
$0.3145
$0.0000
$4.7550
16,782
924,149
65,000
2,080,927
3,086,858
Adjusted Tax Levy
General
Teachers
Debt Service
Capital Projects
Total
Prop C Rollback
$3.9272
$0.0000
$0.3145
$0.0000
$4.2417
$0.5133
7
THE SCHOOL DISTRICT OF ST. JOSEPH
SUMMARY OF REVENUES AND EXPENDITURES
6/30/2003
Actual
2012
REVENUES:
Total SB287,including SFSF
Property taxes
Proposition C sales tax
Interest
Other local
Other state
Federal, excl SFSF
Other
Total
EXPENDITURES:
Salaries Certificated
Non-certificated
Benefits
Other expenses
Buildings & equipment
Total
Increase (decrease) in fund balance
Beginning fund balance
Ending fund balance
Ending fund balance as % of expenditures
Operating Funds
(Gen'l, Teachers, & Capital Projects)
Actual
Estimated
2014
2013
40,445,120
40,340,157
10,045,962
681,240
7,262,173
4,658,776
13,765,911
392,025
117,591,363
-
40,729,761
39,710,244
10,287,493
579,781
8,823,593
4,748,794
13,175,333
375,110
118,430,109
-
40,433,976
40,509,278
10,784,171
612,606
8,664,105
4,553,086
13,219,131
385,208
119,161,561
-
48,926,496
17,965,527
20,804,461
21,714,135
8,611,548
118,022,166
50,289,619
18,805,928
20,556,867
20,545,774
9,699,109
119,697,068
50,199,421
18,872,606
21,894,260
20,090,901
5,562,123
116,619,311
(430,803)
40,198,048
39,767,245
(1,266,958)
39,767,245
38,500,287
33.7%
32.2%
2,542,250
38,500,287
41,042,536
35.2%
Budget
2015
42,783,001
40,229,707
10,934,731
597,500
7,344,546
4,634,575
14,321,621
315,500
121,161,181
52,403,670
19,274,125
23,440,132
25,962,158
3,844,855
124,924,940
(3,763,759)
41,042,536
37,278,777
Actual
2013
Bond Capital Projects
Estimated
Budget
2014
2015
Actual
2012
Debt Service
Actual
Estimated
2014
2013
Budget
2015
3,438,623
3,378,530
3,473,187
3,312,532
147,187
752,099
140,301
631,363
121,755
560,000
44,604
560,000
4,337,909
-
4,150,195
-
4,154,942
-
3,917,136
-
2,025,773
105,835
792,011
33,000,000
35,025,773
2,720,000
2,825,835
6,280,000
7,072,011
7,065,796
7,065,796
19,378,445
19,378,445
16,973,697
16,973,697
3,029,274
3,029,274
3,267,783
3,267,783
4,168,560
4,168,560
4,347,638
4,347,638
27,959,977
(200,230)
27,759,747
(16,552,610)
27,759,747
11,207,137
(9,901,686)
11,207,137
1,305,451
1,308,635
3,621,233
4,929,868
882,412
4,929,868
5,812,279
(13,618)
5,812,279
5,798,661
(430,502)
5,798,661
5,368,159
29.8%
8
SUMMARY OF REVENUES BY SOURCE
ALL FUNDS
2012-2013
Actual
Property taxes
Proposition C - Sales Tax
Earnings on investments
Earnings on investments-bonds
Other local
Total local
40,496,436
10,287,493
720,083
2,025,773
9,574,026
63,103,810
25.7%
6.5%
0.5%
1.3%
6.1%
40.0%
County, primarily SARU
2,848,378
1.8%
Basic formula, incl CTF
Other state
Total state
40,729,761
4,748,794
45,478,555
Federal, incl SFSF
Proceeds from sale of bonds
Total receipts
$
2013-2014
Percent
of Total
Per Actual
WADA
$
Projected
3,322
844
59
166
785
5,176
41,017,135
10,784,171
734,361
105,835
9,415,069
62,056,570
33.3%
8.7%
0.6%
0.1%
7.6%
50.3%
234
3,159,574
2.6%
25.8%
3.0%
28.9%
3,341
390
3,730
40,433,976
4,553,086
44,987,062
13,175,334
8.4%
1,081
13,219,131
33,000,000
20.9%
2,707
2,720,000
157,606,078
-
100.0%
12,927
126,142,337
-
$
$
Percent
of Total
2014-2015
Per Estimated
WADA
3,342
879
60
9
767
5,057
Per Estimated
WADA
32.4%
8.7%
0.5%
0.6%
6.4%
48.7%
257
3,165,330
2.5%
259
32.8%
3.7%
36.5%
3,295
371
3,666
42,783,001
4,634,575
47,417,576
34.2%
3.7%
37.9%
3,501
379
3,880
10.7%
1,077
14,321,622
11.5%
1,172
222
6,280,000
10,279
132,150,329
-
$
$
Percent
of Total
40,576,909
10,934,731
642,104
792,011
8,020,045
60,965,800
100.1%
$
Budget
$
3,320
895
53
65
656
4,988
514
100.6%
$
10,813
Excluding Earnings on Bonds and Proceeds from Sale (and Refunding) of Bonds
$120,000,000
Federal, incl SFSF
$100,000,000
County, primarily SARU
Other local
$80,000,000
Earnings on investments
$60,000,000
Other state
$40,000,000
Basic formula, incl CTF
Proposition C - Sales Tax
$20,000,000
Property taxes
$-
9
ST. JOSEPH SCHOOL DISTRICT
COMPARATIVE SCHEDULE OF REVENUES
SOURCE
LOCAL
5111 Current Taxes
DESCRIPTION
2014-2015
BUDGET
2014-2015 ASSUMPTIONS
38,864,629
39,469,271
38,976,909
1,631,807
1,547,864
1,600,000
One-cent sales tax collections distributed on the basis
of weighted average daily attendance in the state, onehalf of which is to be used for property tax rate
rollback. Received monthly.
Taxes paid by financial institutions on their
investment earnings. Usually received in November.
10,287,493
10,784,171
10,934,731
46,698
158,313
70,000
Estimated conservative amount based
on history.
2,261,696
2,296,597
2,324,000
Estimated conservative amount based
on history and estimated change in
commercial assessed valuation.
288,231
270,362
276,000
Tuition received from non-resident students.
Fees paid by adults attending classes at the Hillyard
Vocational/Technical School.
Earnings on Investments
Income from all deposits and investments of the
Accrued Interest on Bonds District. Also includes penalties and interest from
Sold
delinquent and protested taxes.
Amounts received as accrued interest from the sale of
bonds.
Earnings on Investments - Income from bond construction accounts.
Bond Fund
An amount received when the proceeds from the sale
Premium on Bonds Sold
of bonds is higher than the par value of the bonds.
15,835
1,449,979
20,822
1,134,594
10,000
800,000
720,083
734,361
642,104
Conservative estimate. Amount is
declining with reduction in fund balance
and lower interest rates.
2,025,773
105,835
792,011
Estimate based on bond sales in
September 2014.
Receipts from the sale of both breakfast and lunch to
students and adults.
Receipts from all student activities, primarily at the
High School level.
Receipts from philanthropic or private organizations or
individuals
Recovery of items previously expended in a prior
fiscal year.
1,354,075
1,290,623
1,269,576
2,252,751
2,406,341
2,350,000
2,330
4,000
1,000
578,320
206,009
25,000
5113 Proposition C - Sales Tax
5114 Financial Institution Taxes
(Intangible)
5115 Commercial Surtax
5116 Payments in Lieu of Tax
An additional tax levied against the assessed
valuation of commercial property to replace the tax
previously applied to merchants and manufacturers'
inventory. Usually received in February.
Amounts received for property taken off the tax rolls.
5121 K-12 Tuition
5123 Tuition - Adult Students
5141
2013-2014
ESTIMATED
Real estate, personal, and commercial property as
assessed. Revenue from this source is primarily
received in December through February.
Reassessment occurs in even years as follows:
Commercial FY 16, FY 20
Residential FY 14, FY 18
Collections on assessments for previous years.
Received monthly as collected by County.
5112 Delinquent Taxes
5141
5142
2012-2013
ACTUAL
5143
5151 Food Service
5165
5170 Student Activities
5192 Gifts
5195 Prior period adjustment
Preliminary estimated assessed
valuation (decrease of -2.7%) with
collection rate of ~ 93.9% based on
historical rate. Tax levy rate calculated
according to SAO formula, with voluntary
reduction of 0.0 cents.
Estimated conservative amount based
on history.
$891 per prior year weighted average
daily attendance (WADA) of 12,192.
Includes SJSD portion of PILOT from
Triumph, ~$269,000 per year
Estimate
Estimate.
No change in lunch prices or expected
volumes.
Same as expenditures less District
subsidy.
Estimate.
Primarily reimbursements from the ShortTerm Disability Trust.
10
ST. JOSEPH SCHOOL DISTRICT
COMPARATIVE SCHEDULE OF REVENUES
SOURCE
5196 SJSD Foundation
5197 Townsend Fund
5199 Childcare Fees
5191 Other
5198
Total Local Revenues
COUNTY
5211 Fines, Forfeitures
5221 State Assessed Utilities
DESCRIPTION
Reimbursement from Foundation for Apple Seed grant
expenditures and contributions for construction of
athletic facilities.
Grant to provide clothing and school supplies for
needy children. District allocation is based on 7-day
enrollment. Usually received in September or
October.
Fees for all summer programs where attendance is
not counted for ADA.
Other revenues from local sources, such as rentals
and gifts.
Collected by the Courts and placed in a County school
fund; then distributed to school districts in the county
based on September membership. Required to be
distributed in October; often received in December,
March, and June also.
Taxes collected from railroad and utility companies
that are assessed by the state tax commission and
applied against the average tax levy for the county.
Usually received in February.
Total County Revenues
STATE
5311 Basic Formula - State
Monies
An allocation of funds appropriated from the State's
general revenue fund. Total allocation is calculated
and then a portion is designated for account 5319.
Allocation is based on student attendance; level of
free and reduced lunch count, limited English
proficient, and special education students; and a state
adequacy target (SAT) for funding. This new formula
is being phased in over seven years (FY 13 will be
fully phased in if no legislative changes are made).
5319 Basic Formula - Classroom An allocation of funds appropriated from the State's
Trust Fund
gaming monies.
5312 Transportation
Paid at the rate of 75 percent of allowable prior year
cost for transporting eligible students. Received
monthly.
2012-2013
ACTUAL
2013-2014
ESTIMATED
2014-2015
BUDGET
2014-2015 ASSUMPTIONS
560,513
388,284
206,814
Equal to estimated expenditures.
15,818
14,892
16,000
Equal to estimated expenditures
252,556
226,606
306,955
120,113
612,418
49,200
62,728,700
61,671,362
60,650,300
256,040
194,244
200,000
Estimated. Any increase from FY 05
level of $237,453 reduces State Basic
Formula (account 5311).
2,592,338
2,965,330
2,965,330
Estimate based on historical trend of
decreases (with the exception of
increases for new pipeline). No
information is available from the State
Tax Commission.
2,848,378
3,159,574
3,165,330
36,466,758
35,825,410
38,342,173
4,263,003
4,608,567
4,440,828
909,922
899,596
897,231
Estimate based on estimated enrollment
Estimate.
WADA of 12,281 (which includes
estimated free and reduced count of
7042), SAT of $6,131, dollar value
modifier of 1.035, and estimated proration factor of 96.9%. Also includes
$25K reduction for estimated DESE
corrections to 13-14 payments.
$401 per prior year ADA of total basic
formula is classified here.
Estimated appropriation cap adjustment
of 65.00%, resulting in 26.2% of
estimated 13-14 expenditures.
11
ST. JOSEPH SCHOOL DISTRICT
COMPARATIVE SCHEDULE OF REVENUES
SOURCE
DESCRIPTION
5314 Early Childhood (3 & 4 year Aid based on amounts spent in prior year. Includes
old) - Special Education
payment for transportation of ECSE children. Federal
portion (25% of total) is in account 5442. Received
monthly October-June.
5322 Career Education - At Risk Amounts received from the state for alternate
education centers/At-Risk centers (Learning
Academy)
5324 Parent Education
Amounts received from state for early childhood
screening/parents as teachers programs based on
contact hours of parent educators. Received in
August, September, January, and June.
5332 Career Education
Percentage of qualified vocational teachers' salaries
paid with state vocational funds. The percentage
varies by program and in relation to the amount
appropriated for the vocational locations.
5333 Food Service
5337 Adult Education and
Literacy (regular & ESL)
5359 Career Education
Enhancement Grant
State subsidy for the Type A student lunch. Received
in June.
Regular adult education and English as a Second
Language (ESL) programs. Funded as
reimbursement of salaries, supplies, etc. Federal
portion is in account 5436.
Amounts received through the Outstanding Schools
Act to fund allowable expenditures. Reimbursement
of 75% of equipment costs, 50% of curriculum and
other costs. Received throughout year as expenditure
reports are submitted, primarily in April or May.
2012-2013
ACTUAL
2013-2014
ESTIMATED
2014-2015
BUDGET
2014-2015 ASSUMPTIONS
1,159,715
1,151,835
1,151,835
ECSE is paid based on the approved
final expenditure report for the prior year.
20,000
20,000
20,000
384,737
359,183
349,440
Expected quotas for contacts multiplied
by estimated reimbursement rates,
reflecting state budget for PAT.
741,932
664,183
681,287
52,020
49,759
35,804
Hillyard = $531K based on
reimbursement formulas; New Traditions
= $85K; high schools = $65K for
requested tech ed, PLTW, and GATE
grants
Estimate
355,527
308,067
462,099
Budgeted expenditures are equal to
approved grant amount. Portion of
budget in federal account.
493,916
496,472
685,779
Submitted grant amount (for Hillyard),
75% of equipment expenditures, 50% of
software expenditures, reduced by
estimated pro-ration.
Annual amount.
5362 A + Schools Grant
Tuition reimbursement for Hillyard students who
participated in A+ in high school. Half paid in
February and half in May or June.
160,382
160,934
70,000
Estimated.
5369 Resident
Placement/Excess Cost
Payments received for children in residential
placements in prior year through the MO Dept of
Mental Health or Division of Family Services.
Received in January or February.
28,355
20,719
10,000
Conservative estimate. Elimination by
State of services at Woodson (acute
care for severly emotionally disturbed
children) has significantly reduced
revenue after fiscal 2004.
5381 High Need Fund - Special
Education
Amounts received from state funds in the current year
as a reimbursement for expenditures during the prior
year made on behalf of students with a disability when
the current expenditure per eligible pupil exceeds
three times the district's average. Reimbursement is
made only for expenses which exceed this multiple of
three.
439,367
419,231
270,000
2,190
45,478,555
2,527
44,987,062
490
47,417,576
5397 Other State
Total State Revenues
Costs are reimbursed in next fiscal year.
Assume that entire amount will be paid in
state account; Federal amount is in
account 5437 for FY 12 and in account
5441 for prior years.
Estimate
12
ST. JOSEPH SCHOOL DISTRICT
COMPARATIVE SCHEDULE OF REVENUES
SOURCE
FEDERAL
5412 Medicaid
DESCRIPTION
2012-2013
ACTUAL
2013-2014
ESTIMATED
2014-2015
BUDGET
2014-2015 ASSUMPTIONS
Administrative case management, direct services and
related transportation for health-related expenditures
for Medicaid-eligible students. Most amounts are
received quarterly.
334,831
447,713
375,000
Estimate
Reimbursement for ROTC Instructors' salaries.
Received monthly.
Percentage of reimbursement of qualified vocational
teachers' salaries. This varies with courses taught and
with the amount of federal funds allotted by the state.
212,640
190,173
190,995
Estimate
313,061
320,113
348,561
Expected grant amounts
5435 Workforce Investment Act
(formerly JTPA)
5436 Adult Education and
Literacy
5437 IDEA Grants (Cooperative,
Competitive Improvement,
SWIS, High Need Fund)
Federal WIA revenue flowing through DESE. Pays for
tuition, books, and supplies for adult students.
AEL funding, including special literacy grant. See
5337 and 5338 for state portion.
Amounts received through special competitive grants
or state initiatives from the IDEA set-aside funds.
54,361
53,482
50,000
277,046
158,697
164,000
27,180
82,603
47,000
5441 IDEA Entitlement Funds,
Part B IDEA
Allocation of federal funds for providing additional and
supplementary special education services as required
by Federal mandate. District will always receive at
least as much as in 99-00, $714,118; amounts
available after this "hold harmless" amount will be
allocated 85% on the relative population of children
ages 3-20 and 15% on the relative free and reduced
count from the prior year. Received monthly based on
requests to reimburse amounts spent.
2,471,208
2,308,525
2,201,043
5442 Early Childhood -Special
Education
5445 Food Service
5446
5448
See 5314 for state portion.
185,316
383,945
383,945
Federal reimbursements based upon the number and
type of lunches, breakfasts, and snacks served.
4,369,052
4,536,688
5,784,245
5451 Title I - ESEA
Federal funds allotted for supplementary instruction
for economically and educationally deprived children.
Received monthly based on requests to reimburse
amounts spent.
3,901,900
3,573,463
3,240,222
5418 ROTC
5427 Perkins Basic Grant,
Career Education
Estimate
Federal portion varies.
Estimated SWIS and collaborative work
initiative grants. Assume High Need
Fund is paid entirely from state.
Revenue is equal to budgeted
expenditures (which include only a
portion of special education payroll).
Equal to estimated prior year actual
expenditures. Federal portion varies.
Expected reimbursement rates,
consistent with fiscal 2014 actual rates.
Includes increase due to Universal
breakfast program implented in FY15
Revenue is equal to budgeted
expenditures. FY13 includes one-time
amounts from regular carryover as a
result of ARRA.
13
ST. JOSEPH SCHOOL DISTRICT
COMPARATIVE SCHEDULE OF REVENUES
SOURCE
DESCRIPTION
5452 Title I.C - ESEA, Migrant
Education
Amounts received through the state for supplementary
services to migratory children.
5462 Title III - ESEA, English
Language Acquisition &
Academic Achievement
5463 Education for Homeless
Children and Youth
Amounts received through the state for teaching
English to limited English proficient children and for
immigrant children.
Supplementary services to improve the effectiveness
of education of homeless children and youth.
5465 Title II. A- ESEA, Teacher Professional development in core subject areas.
and Prinicpal Quality and
Beginning in 02-03, includes class size reduction
Professional Development grants.
5497 MELL Grant
5482 Job Training Partnership
Act
5484 SEOG/Pell Grants
5497 Comprehensive School
Reform Grants
Amounts for programs that address English as a
Second Language. SJSD acts as fiscal agent for
DESE area coordinator.
JTPA revenue received from sources other than
DESE. See account 5435.
Received for individuals to allow them to enroll in adult
education programs (Hillyard).
Federal funds to implement proven school strategies
to improve achievement. Grants are for 3 years.
Total Federal Revenues
OTHER
5611 Sale of Bonds
5613 Sale of Bonds -QZAB
(ARRA)
5631 Insurance Recovery
5641 & Sale of Buses and Other
5651 Equipment
5810 Tuition from Other Districts
5820 Area Vocational School
Fees
2012-2013
ACTUAL
2013-2014
ESTIMATED
2014-2015
BUDGET
2014-2015 ASSUMPTIONS
125,705
106,419
99,109
Preliminary allocation not available.
Equal to estimated allowable
expenditures.
73,550
118,131
88,347
Allocation based on LEP and immigrant
student count.
128,747
118,902
156,185
Grant has been submitted; revenue is
equal to budgeted expenditures.
563,701
621,973
657,755
Equal to estimated expenditures for
professional development and staff
recruiting of $115,014 plus amounts
included in payroll budget for class size
reduction.
Program not renewed by state.
305
136,730
-
-
13,175,333
-
185,729
-
110,000
Estimate
425,000
Estimate.
12,575
215
Estimate.
13,219,131
14,321,622
-
Amounts received as principal from the sale of bonds.
31,870,000
-
6,280,000
Amounts received as principal from the sale of QZAB
bonds.
Insurance recoveries for loss of school property
Proceeds from sale of buses and from miscellaneous
equipment at auctions
Payment of tuition to the St. Joseph School District by
other districts.
Payment of fees to the St. Joseph School District for
students attending the Hillyard Technical Center.
Generally, received in February and March.
1,130,000
2,720,000
-
19,910
9,924
-
110,000
122,000
90,000
245,200
253,284
225,000
$9.98 million issued in September 2012
and $21.89 million in March 2013.
Expect to issue $6.28 million in fall 2014.
Issued in December 2013. Qualifying
costs are air conditioning projects.
Estimate. Almost entirely Avenue City.
Estimate.
14
ST. JOSEPH SCHOOL DISTRICT
COMPARATIVE SCHEDULE OF REVENUES
SOURCE
5830 Contracted Education
Services from Other
Districts
Total Other Revenues
DESCRIPTION
Amounts received as local tax effort from other school
districts
Total Revenues
Less Revenue Related to Bond Issue:
many
Debt Service Fund Revenues
5611,5613,5692
Sale of Bonds
5141
Earnings on Investments-Bond Fund
5195
Prior Period Bond Cost Reimbursement
"Operating" Revenues
2012-2013
ACTUAL
2013-2014
ESTIMATED
-
2014-2015
BUDGET
-
2014-2015 ASSUMPTIONS
500
33,375,110
3,105,208
6,595,500
157,606,077
126,142,337
132,150,329
-
-
-
(4,150,195)
(33,000,000)
(2,025,773)
118,430,109
(4,154,942)
(2,720,000)
(105,835)
119,161,561
For attendance at Buchanan County
Academy
(3,917,136)
(6,280,000)
(792,011)
121,161,181 "Operating" Revenues
15
ST. JOSEPH SCHOOL DISTRICT
SCHEDULE OF REVENUES BY FUND
2014-2015 BUDGET
General
Fund
(Incidental)
Proposed Levy
Local Revenues
5111 Current Taxes
5112 Delinquent Taxes
5113 Prop C Sales Tax
5114 Financial Inst. Tax
5115 Commercial Surtax
5116 Payments in Lieu of Tax
5123 Tuition-Post Secondary
5141 Interest on Investments
5151 Food Service
5170 Student Activities
5199 Childcare Fees
519x Other Local Revenues
Local-Subtotal
County Revenues
5211 Fines, Forfeitures
5221 State Assessed Utilities
County-Subtotal
State Revenues
5311 Basic Formula
5319 Classroom Trust Fund
5312 Transportation
5314 Early Childhood Spec Educ
5322 Career Education/At Risk
5324 Parents As Teachers
5332 Career Education
5333 Food Svc-State
$
3.9272
36,087,009
1,481,368
6,834,207
Special
Revenue Fund
(Teachers)
Debt Service
Fund
$
$
-
Capital
Projects Fund
0.3145
$
Total
-
$
2,889,900
118,632
0
212,500
38,976,909
1,600,000
10,934,731
70,000
2,324,000
276,000
800,000
1,434,115
1,269,576
2,350,000
306,955
308,014
0
560,000
0
70,000
1,764,000
276,000
44,604
821,511
3,613,136
3,144,011
60,650,300
304,000
0
200,000
2,965,330
3,165,330
4,100,524
0
800,000
568,000
1,269,576
2,350,000
306,955
95,514
0
49,792,629
4,100,524
200,000
2,661,330
4.2417
2,661,330
200,000
304,000
0
9,585,543
4,440,828
897,231
1,151,835
20,000
349,440
592,287
35,804
28,756,630
0
0
0
0
89,000
38,342,173
4,440,828
897,231
1,151,835
20,000
349,440
681,287
35,804
16
5337
5338
5359
5369
5371
5381
5362
5397
Adult Education & Literacy
AEL-Special Literacy Grant
Career Education Enhancement Grant
Resident Placement/Excess Cost
Readers for the Blind
High Need Fund - Special Education
A + Schools
Miscellaneous
State-Subtotal
Federal Revenues
5412 Medicaid
5418 ROTC Program
5422 Basic Formula - ARRA
5427 Perkins Basic Grant, Career Ed
5432-5 Workforce Investment Act
5436 Adult Education & Literacy
5437,5438,5441 IDEA
5442 Early Childhood Spec Educ
5445 Food Service
5451,56,64 Title I
5452 Title I. C (Migrant Education)
5462 Title III (LEP)
5463 Education for Homeless Children & Youth
5465 Title II. A (Tchr & Princ Trng & Recruiting)
5482 JTPA
5484 SEOG / Pell Grant
5497 Comp School Reform Grant
Federal-Subtotal
Non-Current
5611, 5613
5641, 5651
5810
5820
5830
462,099
0
0
10,000
610
270,000
70,000
490
17,886,167
0
685,779
0
28,756,630
0
375,000
190,995
0
348,561
50,000
164,000
2,248,043
383,945
5,784,245
3,240,222
99,109
88,347
156,185
657,755
110,000
425,000
215
14,321,622
774,779
0
0
0
0
0
47,417,576
375,000
190,995
0
348,561
50,000
164,000
2,248,043
383,945
5,784,245
3,240,222
99,109
88,347
156,185
657,755
110,000
425,000
215
0
14,321,622
6,280,000
0
6,280,000
0
90,000
225,000
500
Revenues Sources
Sale of Bonds
Sale of Buses & Other Property
Tuition From Other Dist.
Area Voc & Contract Ed Ser
Contracted Educational Services-Other SD'
90,000
225,000
500
Non-Current Revenues-Subtotal
315,500
0
0
6,280,000
84,977,248
33,057,154
3,917,136
10,198,790
Grand Total Revenues
462,099
0
685,779
10,000
610
270,000
70,000
490
6,595,500
132,150,329
17
COMPARATIVE SCHEDULE OF EXPENDITURES BY OBJECT
T
ESTIMATED
D EXPENDITURES
2011-2012
Salaries-Certificated
Salaries-Non-certificated
Employee Benefits
Purchased Services
Supplies
Capital Outlay
Debt and Interest
Total
PERCENTAGE
OF TOTAL
ESTIMATED PERCENTAGE
EXPENDITURES OF TOTAL
2012-2013
ESTIMATED PERCENTAGE
EXPENDITURES OF TOTAL
2013-2014
BUDGETED
EXPENDITURES
2014-2015
PERCENTAGE
OF TOTAL
PERCENTAGE
CHANGE
FY13/FY14
48,926,496
17,965,527
20,804,461
10,781,595
10,932,540
8,811,778
3,029,274
40.35%
14.82%
17.16%
8.89%
9.02%
7.27%
2.50%
50,289,619
18,805,928
20,556,867
9,633,501
10,912,273
16,764,905
3,267,783
38.62%
14.44%
15.78%
7.40%
8.38%
12.87%
2.51%
50,199,421
18,872,606
21,894,260
9,974,369
10,116,532
24,940,568
4,168,560
35.81%
13.46%
15.62%
7.12%
7.22%
17.79%
2.97%
52,403,670
19,274,125
23,440,132
15,745,062
10,217,096
20,728,360
4,437,830
35.83%
13.18%
16.03%
10.77%
6.99%
14.17%
3.03%
4.39%
2.13%
7.06%
57.86%
0.99%
-16.89%
6.46%
121,251,670
100.00%
130,230,876
100.00%
140,166,316
100.00%
146,246,275
100.00%
4.34%
3.77%
160,000,000
140,000,000
Debt and Interest
120,000,000
Capital Outlay
100,000,000
Supplies
80,000,000
Purchased Services
60,000,000
Employee Benefits
40,000,000
Salaries-Non-certificated
20,000,000
Salaries-Certificated
0
18
COMPARATIVE SCHEDULE OF EXPENDITURES BY PROGRAM
ACTUAL
EXPENDITURES
2011-12
ACTUAL
EXPENDITURES
2012-13
ESTIMATED
EXPENDITURES
2013-14
BUDGETED
EXPENDITURES
2014-15
PERCENT
OF TOTAL
excl Debt Service
Elementary Instruction
Middle School Instruction
High School Instruction
Summer School
Special Education
Title I Programs
Vocational Instruction
Student Activities
Payments To Other Districts
Attendance
Guidance
Health Services
Improvement of Instruction
Media Services
Board of Education Services
Executive Administration
Building Level Administration
Operation of Plant
Handicapped Transportation (Owned)
Pupil Transportation (Contracted)
Food Service
Business / Central Services
Personnel Services
Adult / Continuing Education
Community Services
Capital Expenditures, Lease Payments
Debt Service and Bond Capital Projects
$
22,016,870
6,693,834
13,383,476
1,423,605
11,910,734
1,492,591
4,271,446
2,827,585
266,707
1,131,204
2,869,368
1,793,107
3,147,732
6,626,668
191,944
868,377
5,325,845
14,691,364
1,072,220
3,724,686
6,621,075
1,470,999
596,841
1,183,064
1,669,435
551,158
3,229,505
$
22,353,093
7,010,490
13,630,081
1,319,233
12,168,767
1,884,687
4,333,325
2,526,958
340,340
1,115,832
2,526,435
1,839,348
2,830,454
6,568,689
146,359
1,007,184
5,336,238
12,802,170
1,033,491
3,429,859
6,372,325
1,365,671
583,922
1,070,884
2,195,020
10,757,613
3,552,825
$
21,980,294
6,760,388
13,385,927
1,250,946
12,941,599
1,879,141
4,070,280
3,141,958
493,367
1,197,785
2,628,755
1,847,550
2,549,691
7,190,667
241,700
1,142,364
5,640,784
13,016,509
928,149
3,190,338
5,654,486
1,374,201
664,900
1,062,257
2,141,723
19,591,412
4,199,147
$
24,139,436
7,452,450
14,585,839
1,471,600
14,212,321
1,660,105
4,583,432
3,036,304
497,950
1,243,459
2,849,697
1,993,977
2,856,871
4,613,108
427,250
1,057,031
5,686,529
14,508,651
1,146,852
3,399,540
6,920,405
1,475,964
1,264,680
1,065,051
2,305,438
471,000
21,321,335
19.3%
6.0%
11.7%
1.2%
11.4%
1.3%
3.7%
2.4%
0.4%
1.0%
2.3%
1.6%
2.3%
3.7%
0.3%
0.8%
4.6%
11.6%
0.9%
2.7%
5.5%
1.2%
1.0%
0.9%
1.8%
0.4%
Total
$
121,051,440
$
130,101,293
$
140,166,318
$
146,246,275
100.0%
Starting in 2011-12, virtually all IDEA expenditures are recorded in Special Education.
19
COMPARATIVE SCHEDULE OF EXPENDITURES PER STUDENT
ACTUAL
EXPENDITURES
2011-12
Total Expenditures
Less non-instruction/support services
Total instruction and support expenditures
Less capital expenditures
Less related revenues (food service,
student activities, payments from other
districts)
Total Current Expenditures
$
121,051,440 $
(6,633,162)
114,418,278
(8,060,390)
Current Exp by Function:
Elementary
Middle School
High School
Summer School
Special Education
Vocational (large amt funded by grants)
Other Instructional
Support
Total
$
$
146,246,275
(25,162,824)
121,083,451
(3,373,855)
(8,658,695)
99,313,928
5,028
1,411
2,310
566
1,610
217
11,142
(0)
4,487
4,627
5,669
2,286
7,248
15,470
3,524
BUDGETED
EXPENDITURES
2014-15
140,166,318 $
(26,994,539)
113,171,779
(5,199,156)
(8,383,098)
98,165,144
4,903
1,446
2,330
623
1,637
217
11,155
-
Current Expenditures per ADA:
Elementary
Middle School
High School
Summer School
Special Education
Vocational (large amt funded by grants)
Other Instructional and Support
ESTIMATED
EXPENDITURES
2013-14
130,101,293 $
(17,576,342)
112,524,951
(5,976,709)
(8,516,690)
97,841,198
Average Daily Attendance (ADA) by Program:
Elementary
Middle School
High School
Summer School
Special Education
Vocational
Total
Total
ACTUAL
EXPENDITURES
2012-13
(9,755,125)
107,954,471
5,077
1,360
2,150
556
1,711
220
11,074
0
4,432
4,970
5,858
2,331
7,535
15,177
3,464
$
5,072
1,359
2,148
556
1,710
220
11,065
(0)
4,306
4,966
6,212
2,248
7,550
14,339
3,614
$
4,754
5,473
6,783
2,645
8,288
16,097
3,855
$
8,771
$
8,811
$
8,968
$
9,756
$
22,002,491
6,689,121
13,206,114
1,423,605
11,866,426
3,349,322
2,113,144
37,190,975
97,841,198
$
22,285,554
7,010,490
13,535,252
1,319,233
12,131,198
3,292,033
2,385,808
36,205,575
98,165,144
$
21,859,760
6,753,282
13,354,055
1,250,946
12,919,627
3,151,854
2,986,125
37,038,280
99,313,928
$
24,110,936
7,437,450
14,567,839
1,471,600
14,174,261
3,538,283
2,529,359
40,124,743
107,954,471
20
BUDGETED 2014-2015 EXPENDITURES BY FUNDING SOURCE
PRIMARILY
DISTRICT
FUNDING
Elementary Instruction
Middle School Instruction
High School Instruction
Summer School
Special Education
Title I Programs
Vocational Instruction
Student Activities
Payments To Other Districts
Attendance
Guidance
Health Services
Improvement of Instruction
Media Services
Board of Education Services
Executive Administration
Building Level Administration
Operation of Plant
Handicapped Transportation
Transportation - Contracted
Food Service
Business / Central Services
Personnel Services
Adult / Continuing Education
Community Services
Capital Expenditures, Lease Payments
Bond Payments
$
Total
$
4,007,336
2,059,950
6,061,839
FUNDED
BY ADA
PARTIALLY
OUTSIDE
FUNDING
(BASIC FORMULA)
$
20,132,100
5,392,500
8,524,000
1,471,600
6,785,500
PRIMARILY
OR TOTALLY
OUTSIDE
FUNDING
TOTAL
$
24,139,436
7,452,450
14,585,839
1,471,600
14,212,321
1,660,105
4,583,432
3,036,304
497,950
1,243,459
2,849,697
1,993,977
2,856,871
4,613,108
427,250
1,057,031
5,686,529
14,508,651
1,146,852
3,399,540
6,920,405
1,475,964
1,264,680
1,065,051
2,305,438
471,000
21,321,335
$
146,246,275
7,426,821
1,660,105
3,711,832
3,036,304
497,950
871,600
1,243,459
2,849,697
1,993,977
2,856,871
4,613,108
427,250
1,057,031
5,686,529
14,508,651
1,146,852
3,399,540
6,920,405
1,475,964
1,264,680
0
1,065,051
2,305,438
471,000
21,321,335
71,898,677
$
43,177,300
$
11,973,213
$
19,197,085
21
BUDGETED 2014-2015 EXPENDITURES BY PROGRAM AND OBJECT
ALL FUNDS
Salaries
Employee
Benefits
Purchased
Services
Capital
Outlay
Supplies
Debt and
Interest
TOTAL
1000
INSTRUCTION
1100
REGULAR INSTRUCTION
1110
ELEMENTARY
Certificated Salaries
Management School
Tutoring
Career Ladder
Substitute Teachers
Non-Certificated Salaries
15,591,948
246,685
67,923
912,322
18,379
Teacher Retirement
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
-
2,727,336
9,850
260,602
2,517,209
Tutoring Programs
Printing and Binding
EmPower Plant
Management School
15,591,948
246,685
67,923
912,322
18,379
61,309
2,000
26,000
2,195
Textbooks
General Instruction
Art and Science
2,727,336
9,850
321,911
2,517,209
3,000
Office of Elem Educ Supplies
Warehoused Instructional Supplies
2,550
790,000
112,501
30,000
790,000
115,501
30,000
6,300
220,000
6,300
220,000
Academic Equipment
Furniture for K-12
TOTAL ELEMENTARY
1130
2,550
2,000
26,000
2,195
15,000
13,500
17,340,084
5,514,997
94,504
1,161,351
28,500
15,000
13,500
-
24,139,436
-
MIDDLE SCHOOLS
Certificated Salaries
Summit and BCA
Non-Certificated Salaries
4,834,666
265,279
34,100
Teacher Retirement
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
4,834,666
265,279
34,100
824,438
10,111
83,395
785,287
Printing and Binding
Textbooks
General Instruction
Art and Science
Academic Equipment
TOTAL MIDDLE SCHOOLS
824,438
10,111
101,469
785,287
18,074
2,000
2,000
447,500
111,600
21,000
15,000
447,500
111,600
21,000
15,000
5,134,045
1,703,231
20,074
580,100
15,000
-
7,452,450
-
22
BUDGETED 2014-2015 EXPENDITURES BY PROGRAM AND OBJECT
ALL FUNDS
Salaries
1150
Employee
Benefits
Purchased
Services
Capital
Outlay
Supplies
TOTAL
SENIOR HIGH SCHOOLS
Certificated Salaries
Career Ladder & Substitutes
Learning Academy
Non-Certificated Salaries
9,310,210
52,000
543,845
408,987
Teacher Retirement
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
9,310,210
52,000
543,845
408,987
1,648,522
32,934
176,800
1,384,861
Academic Contests
Printing and Binding
IB Program
1,648,522
32,934
213,453
1,384,861
36,653
70,500
2,000
92,423
Textbooks
General Instruction
Business Education
FACS
Industrial Arts
Music
Art
Physical Education
JROTC
Science
Speech
Office of Secondary Educ Supplies
26,450
3,704
70,500
2,000
96,127
632,500
10,100
5,700
32,000
29,250
14,500
30,000
4,700
3,450
15,000
750
-
632,500
10,100
5,700
32,000
29,250
14,500
30,000
4,700
29,900
15,000
750
-
Academic Equipment, primarily Music Instruments
TOTAL HIGH SCHOOLS
1191
Debt and
Interest
18,000
10,315,042
3,243,117
228,026
781,654
18,000
18,000
-
14,585,839
-
SUMMER SCHOOL
Regular Summer School
Extended Summer School
914,688
82,902
914,688
82,902
Teacher Retirement
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
145,648
14,465
7,956
Supplies, Services and Bus Regular Summer School
Supplies, Services and Bus Extended Programs
TOTAL SUMMER SCHOOL
997,590
168,069
145,648
18,000
7,956
3,535
199,012
64,985
19,275
19,134
267,532
38,409
218,287
84,119
-
-
1,471,600
-
23
BUDGETED 2014-2015 EXPENDITURES BY PROGRAM AND OBJECT
ALL FUNDS
Salaries
1210
Employee
Benefits
Supplies
Capital
Outlay
Debt and
Interest
TOTAL
SPECIAL PROGRAMS
Special Education
Early Childhood Special Education
Building Bridges
Gifted
English for Speakers of Other Languages
7,358,876
996,862
402,583
291,625
887,203
Teacher Retirement
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
7,358,876
996,862
402,583
291,625
887,203
1,284,789
193,821
306,690
1,820,290
94-142 IDEA
Building Bridges
Early Childhood Special Education
Gifted
TOTAL SPECIAL PROGRAMS
9,937,149
267,940
46,200
12,854
3,605,590
1,284,789
193,821
341,186
1,820,290
34,496
4,200
832
99,700
5,000
Special Ed Staff Development
Special Education Services, Supplies and Instructional Equipment
Testing
English for Speakers of Other Languages
1250
Purchased
Services
471,222
2,700
24,836
21,500
100,764
-
38,060
10,500
160,300
38,060
-
4,200
3,532
124,536
26,500
406,764
46,200
23,354
14,212,321
-
LOW-INCOME FAMILIES (Title I, Title I C and Homeless)
Certificated Salaries
Non-Certificated Salaries
1,117,182
94,114
Teacher Retirement
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
144,281
6,662
32,793
143,585
Title I Services, Supplies, and Equipment
Homeless Grant Services, Supplies, and Equipment
1,117,182
94,114
144,281
6,662
37,117
143,585
4,324
14,000
28,580
37,684
36,900
-
51,684
65,480
-
TOTAL LOW-INCOME FAMILIES
1,211,296
327,321
46,904
74,584
-
-
1,660,105
-
-
24
BUDGETED 2014-2015 EXPENDITURES BY PROGRAM AND OBJECT
ALL FUNDS
Employee
Benefits
Salaries
1300
Purchased
Services
Capital
Outlay
Supplies
2,346,264
Teacher Retirement
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
2,346,264
337,556
18,827
50,543
319,707
Pell Grants to Students
Advertising & Other Support Services
Partners in Education
Industrial Arts, incl PLTW & GATE Grants ($266,390)
Vocational Supplies
Perkins (Regular and Post-Secondary)
A+ (Benton and Lafayette)
New Traditions (Single Parent)
337,556
18,827
58,975
319,707
8,432
15,000
63,375
1,000
129,455
500
5,397
2,200
41,000
126,700
71,327
TOTAL VOCATIONAL INSTRUCTION
15,000
63,375
3,200
162,000
126,700
200,782
500
6,397
121,000
-
1,000
Vocational Equipment
924,149
2,346,264
726,633
208,159
257,227
100,000
15,950
600,354
579,000
1,606,000
1,045,149
924,149
-
4,583,432
-
STUDENT ACTIVITIES
Activities - Self Supported
Activities - District Subsidy
State Competitions
TOTAL STUDENT ACTIVITIES
1900
TOTAL
VOCATIONAL INSTRUCTION
Hillyard Day Program
1400
Debt and
Interest
-
2,322,304
579,000
135,000
135,000
100,000
15,950
1,179,354
1,741,000
-
-
3,036,304
-
PAYMENTS TO OTHER DISTRICTS
Tuition to Other Districts
Tuition - Severely Handicapped
NCLB Supplemental Education Services
TOTAL PAYMENTS TO OTHER DISTRICTS
TOTAL INSTRUCTION, K-12
50,000
447,950
-
47,381,470
-
15,304,908
497,950
3,013,725
50,000
447,950
-
4,794,625
-
1,144,709
-
497,950
-
-
71,639,437
-
-
25
BUDGETED 2014-2015 EXPENDITURES BY PROGRAM AND OBJECT
ALL FUNDS
Salaries
2000
Employee
Benefits
Purchased
Services
Supplies
Capital
Outlay
Debt and
Interest
TOTAL
SUPPORT SERVICES
2110
ATTENDANCE AND SOCIAL WORK SERVICES
Attendance
Social Workers
743,495
153,040
Retirement
FICA/Medicare/Workers' Comp
Medical and Life
743,495
153,040
73,674
65,628
139,027
Software and Support
64,000
Supplies
TOTAL ATTENDANCE
2120
896,535
278,329
67,145
64,000
1,450
-
1,450
-
1,450
-
1,243,459
-
GUIDANCE
Certificated Salaries
Non-Certificated Salaries
1,901,880
168,932
Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
Non-Teacher Retirement
1,901,880
168,932
295,439
43,898
246,969
12,781
Counseling Supplies
Assessment Services, Supplies, and Software
TOTAL GUIDANCE
2130-2190
73,674
68,773
139,027
3,145
2,070,812
599,087
295,439
50,902
246,969
12,781
7,004
160,183
8,100
4,511
167,187
12,611
8,100
164,694
-
-
2,849,697
-
HEALTH, PSYCHOLOGY, SPEECH, AND AUDIO SERVICES
Nurses
Occupational Therapists
1,352,581
95,580
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
1,352,581
95,580
106,357
110,688
185,275
Health
Medicaid Building Supplies and Equipment
Other Medicaid
106,357
115,814
185,275
5,126
99,070
25,000
12,500
-
1,800
26,800
12,500
99,070
-
-
TOTAL HEALTH SERVICES
1,448,161
402,320
104,196
37,500
1,800
-
1,993,977
-
26
BUDGETED 2014-2015 EXPENDITURES BY PROGRAM AND OBJECT
ALL FUNDS
Salaries
2210
Employee
Benefits
Purchased
Services
Supplies
Capital
Outlay
Debt and
Interest
TOTAL
IMPROVEMENT OF INSTRUCTION
Extended Learning Plan of $0,000 is included in salaries in appropriate functions
Certificated Salaries
1,346,629
Non-Certificated Salaries
79,200
Teacher Retirement
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
186,821
6,446
29,277
139,481
Curriculum and Instructional Support
Graduation
Grants - District Match (rest is incl in salaries, equipmt & other a/c's)
Instructional Repair
Professional Dues
Staff Development:
PDC
Other Professional Development
Title II.A Teacher and Principal Training
Title I
Other Purchased Services
Mileage for travelling teachers
1,346,629
79,200
175,800
15,000
4,000
9,000
65,500
45,000
Grants
Office Supplies Adm 2nd Floor
Partners in Education
Crayons to Computers
TOTAL IMPROVEMENT OF INSTRUCTION
1,425,829
362,025
175,800
15,000
4,000
9,000
65,500
-
248,629
285,551
103,000
50,859
4,524
3,300
Supplies for Operation of Various C&I Departments:
Art
Business Education
FACS
Foreign Language
Gifted
Industrial Tech
Communication Arts
Mathematics
Music
Physical Education
Science
Social Studies
Speech
Appleseed Grants
Other Grants
186,821
6,446
34,328
139,481
5,051
1,015,214
5,103
248,629
285,551
103,000
55,962
4,524
3,300
5,000
800
800
800
500
800
2,700
5,400
3,600
3,600
2,700
2,700
1,800
5,000
800
800
800
500
800
2,700
5,400
3,600
3,600
2,700
2,700
1,800
15,000
-
15,000
45,000
2,500
2,500
53,803
-
-
2,856,871
-
27
BUDGETED 2014-2015 EXPENDITURES BY PROGRAM AND OBJECT
ALL FUNDS
Employee
Benefits
Salaries
2220
Purchased
Services
Supplies
Debt and
Interest
TOTAL
MEDIA SERVICES
Libraries
TMC Staff
716,967
1,402,488
Teacher Retirement
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
716,967
1,402,488
68,774
134,863
136,279
366,603
Technology Equipment Repair
Library Binding
Internet Access and TMC Phone
TMC Copiers and Mileage
68,774
134,863
143,944
366,603
7,665
225,000
2,000
131,170
9,321
Title I Instructional Software and Equipment
225,000
2,000
131,170
9,321
-
Technology Consumables
Software & Licenses
778,578
Library Books and Periodicals
-
TOTAL MEDIA SERVICES
-
200,000
123,000
Instructional & Regular Equipment
2300
Capital
Outlay
200,000
778,578
123,000
310,400
2,119,455
706,519
1,153,734
323,000
310,400
310,400
-
4,613,108
-
GENERAL ADMINISTRATION
2310
BOARD OF EDUCATION SERVICES
Attorney
Audit
Board Expenses
Election Services
Legal Ads
TSA Compliance Services
TOTAL BOARD SERVICES
220,500
27,000
73,250
95,000
10,000
-
-
425,750
220,500
27,000
74,750
95,000
10,000
-
1,500
1,500
-
-
427,250
-
28
BUDGETED 2014-2015 EXPENDITURES BY PROGRAM AND OBJECT
ALL FUNDS
Salaries
2320
EXECUTIVE ADMINISTRATION
Purchased
Services
Supplies
Capital
Outlay
Debt and
Interest
TOTAL
(includes Superintendent's Office and Title I Administration Pool)
Certificated Salaries
Non-Certificated Salaries
311,380
299,461
Teacher Retirement
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
Office Supplies
Community Improvement
Accreditation
Communications
TOTAL EXECUTIVE ADMINISTRATION
2400
Employee
Benefits
311,380
299,461
46,640
23,858
27,385
63,128
610,841
161,011
46,640
23,858
29,314
63,128
1,929
55,701
16,250
205,500
279,380
850
4,949
5,799
-
-
850
60,650
16,250
205,500
1,057,031
-
BUILDING LEVEL ADMINISTRATION
Certificated Salaries
Non-Certificated Salaries
Teacher Retirement
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
3,438,309
802,889
525,824
61,196
110,407
412,243
Equipment Rental - Elementary Copiers
Equipment Rental - Middle School Copiers
Equipment Rental - High School Copiers
Postage
Telephone
Administrative Supplies - High School
TOTAL BUILDING LEVEL ADMINISTRATION
2540
3,438,309
802,889
525,824
61,196
126,327
412,243
15,920
118,026
32,994
58,416
60,580
45,725
118,026
32,994
58,416
60,580
45,725
4,000
4,000
4,241,198
1,109,670
331,661
4,000
-
-
5,686,529
-
OPERATION OF PLANT
Certificated Salaries
Non-Certificated Salaries
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
Building, Equipment, Grounds
Building Projects (CIP)
Asbestos Control
Temporary Help
Property and Liability Insurance
Security and Safety
Phone, Alarm, Clock, and Bell Support
Travel and Telephone and Copiers
Water and Sewer
Refuse Removal
Electricity
Gas (Natural, L.P.)
Fuel Oil
Energy Conservation
Gasoline and Diesel Fuel - Maintenance Vehicles
Vehicle Maintenance
Replacement - Maintenance Equipment
Coleman and Mark Twain trailer rent
Enright Center rent
Solar Lease Payments
TOTAL OPERATION OF PLANT
46,492
5,324,013
436,955
405,199
1,162,577
46,492
5,324,013
436,955
571,913
1,162,577
166,714
165,000
40,000
351,000
216,000
28,000
22,418
294,035
72,000
635,000
325,000
-
15,000
40,000
1,683,946
-
1,738,200
915,800
23,000
1,495
122,100
100,000
90,000
10,000
1,200
5,370,505
2,011,738
1,367,862
3,914,100
70,500
1,844,446
-
800,000
2,008,946
40,000
351,000
231,000
68,000
22,418
294,035
72,000
1,738,200
915,800
23,000
1,495
122,100
100,000
90,000
10,000
1,200
70,500
14,508,651
-
29
BUDGETED 2014-2015 EXPENDITURES BY PROGRAM AND OBJECT
ALL FUNDS
Salaries
2554, 2559
PUPIL TRANSPORTATION (DISTRICT OWNED)
Salaries
Employee
Benefits
Purchased
Services
Supplies
TOTAL
553,767
553,767
43,940
40,361
293,352
19,132
43,940
40,361
312,484
Medical Examinations, Drug Screens, Travel & Other Services
11,200
11,200
Insurance and Repair Parts
11,000
45,800
School Bus and Camera Purchases
TOTAL PUPIL TRANSPORTATION (DISTRICT OWNED)
56,800
-
Fuel - Buses
-
128,300
553,767
377,653
41,332
32,300
18,164
100
174,100
128,300
-
-
1,146,852
-
PUPIL TRANSPORTATION (CONTRACTED)
Salaries and Benefits
Bus Service (incl $103,582 for ESOL and $0,000 for School Choice)
Special Education Transportation
Fuel - Buses
TOTAL PUPIL TRANSPORTATION (CONTRACTED)
2560
Debt and
Interest
(includes ~$80,379 for ECSE transportation)
Retirement
FICA/Medicare
Medical and Life/Workers' Comp
2551, 2552
Capital
Outlay
32,300
50,564
2,641,376
173,000
2,641,376
173,000
534,600
534,600
18,164
2,814,476
534,600
-
-
3,399,540
-
NUTRITION SERVICES
Salaries
1,951,277
Teacher Retirement
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
1,951,277
163,415
144,749
527,298
Contracted Services, Equip Repair, Copier
3,817,955
Bakery
Food Supplies
Milk
Utensils & Supplies
Paper Products
Produce
Software Support
3,817,955
35,000
150,000
-
Cafeteria Equipment
Food Service Technology
TOTAL FOOD SERVICE
163,415
199,842
527,298
55,093
65,000
-
10,618
1,951,277
835,462
3,883,666
35,000
150,000
-
185,000
65,000
65,000
10,618
-
6,920,405
-
30
BUDGETED 2014-2015 EXPENDITURES BY PROGRAM AND OBJECT
ALL FUNDS
Salaries
2510, 2570
Employee
Benefits
Supplies
Capital
Outlay
Debt and
Interest
TOTAL
BUSINESS/CENTRAL SERVICES
Business Office
Print Shop/Bookroom
Warehousing/Distribution
428,462
128,365
275,731
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
428,462
128,365
275,731
66,375
63,691
138,180
Equipment Rental/Copiers
Print Shop Equipment Rental/Copiers and Supplies
Warehousing/Distribution
Travel
Fixed Asset System and Physical Inventory
Postage
Telephone
TOTAL BUSINESS/CENTRAL SERVICES
9,500
80,290
832,558
268,246
66,375
77,721
138,180
14,030
15,668
114,947
1,000
4,500
1,835
50,320
45,570
District Supplies, Services and Equipment
Software Training/Maintenance (Sungard, SchoolCash)
2640
Purchased
Services
337,660
15,668
124,947
1,000
4,500
1,835
50,320
45,570
10,000
-
20,000
30,000
37,000
80,290
7,500
-
7,500
-
1,475,964
-
CENTRAL SUPPORT SERVICES (includes HUMAN RESOURCES)
Certificated Salaries
Non-Certificated Salaries
134,365
220,220
Teacher Retirement
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
134,365
220,220
20,149
16,766
18,737
244,943
Workers' Compensation Premiums and Claims (allocated to all functions)
Unemployment Compensation
Insurance Consulting Services
Employee Wellness
Recruiting
Title II.A. Tuition and Recruiting
Workers' Compensation Training
Legal Settlements
418,050
778
20,149
16,766
436,787
245,721
60,000
42,000
62,572
3,000
10,000
3,000
60,000
42,000
65,572
3,000
10,000
6,500
3,600
-
6,500
3,600
-
Office Supplies
Volunteer Supplies
Safety/Security Supplies
TOTAL PERSONNEL SERVICES
354,585
300,595
596,400
13,100
-
-
1,264,680
-
TOTAL SUPPORT SERVICES
21,907,823
7,430,819
12,585,663
5,290,563
2,229,146
-
49,444,014
-
TOTAL INSTRUCTION AND SUPPORT
69,289,293
22,735,727
15,599,388
10,085,188
3,373,855
-
121,083,451
-
31
BUDGETED 2014-2015 EXPENDITURES BY PROGRAM AND OBJECT
ALL FUNDS
Salaries
1600
Employee
Benefits
Capital
Outlay
Supplies
Debt and
Interest
TOTAL
ADULT/CONTINUING EDUCATION
Adult Education and Literacy
Hillyard Evening School
Missouri Option
475,900
219,502
80,616
Teacher Retirement
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
475,900
219,502
80,616
71,313
7,407
38,703
91,307
Adult Education and Literacy
Hillyard Evening School
TOTAL ADULT/CONTINUING EDUCATION
3000
Purchased
Services
776,018
208,730
71,313
7,407
41,453
91,307
2,750
12,563
35,000
17,990
12,000
-
50,313
29,990
-
30,553
47,000
-
1,065,051
-
COMMUNITY SERVICES / PARENT EDUCATION
Parent Educators
Title I Family Involvement Coordinators
Early Childhood
Summer Child Care
542,596
267,420
667,564
134,904
Teacher Retirement
Non-Teacher Retirement
FICA/Medicare/Workers' Comp
Medical and Life
542,596
267,420
667,564
134,904
86,135
68,712
90,663
250,165
Title II.A. And Title III Non-Public PD
Title I and Title III Parent Involvement and Early Childhood
Lindbergh Resource Center
School-Age and Early Age Child Care
Summer Child Care
Townsend Endowment Fund
Parent Education and Early Childhood
TOTAL COMMUNITY SERVICES
TOTAL OPERATIONS
86,135
68,712
96,092
250,165
5,429
12,014
13,250
20,468
44,200
44,342
500
8,500
26,076
18,000
4,500
1,612,484
495,675
95,361
101,918
71,677,795
23,440,132
15,745,062
10,217,096
12,014
57,592
500
8,500
46,544
18,000
48,700
-
3,373,855
-
2,305,438
-
-
124,453,940
-
4000
FACILITIES ACQUISITION AND CONSTRUCTION
Other Construction: Athletic Facilities and Land Acquisition
Principal Payments - Energy Loans/Leases
Bond Construction Drawdown
5000
471,000
16,883,505
LONG AND SHORT TERM DEBT
Interest - Energy Loans/Leases
Principal Payment on Debt Service
Issuance Expenses and Interest - Payment on Bond Indebtness
TOTAL FACILITIES ACQUISITION, CONSTRUCTION AND DEBT PAYMENTS
GRAND TOTAL EXPENDITURES
-
71,677,795
23,440,132
-
15,745,062
-
10,217,096
471,000
16,883,505
2,550,000
1,887,830
2,550,000
1,887,830
17,354,505
4,437,830
21,792,335
-
-
20,728,360
4,437,830
146,246,275
-
32
EXPLANATION OF PROGRAMS
The activities of the St. Joseph School District are classified into five broad programs or functions: Instruction, Supporting Services, NonInstructional Services, Facilities Acquisition/Construction Services, and Debt Service.
Description
INSTRUCTION
1000
1100
REGULAR INSTRUCTION
1110
ELEMENTARY INSTRUCTION
1130
MIDDLE SCHOOL
INSTRUCTION
1150
HIGH SCHOOL
INSTRUCTION
1191
SUMMER SCHOOL
INSTRUCTION
1200
SPECIAL PROGRAMS
12101290
Explanation
Instruction includes the activities dealing directly with the teaching of
pupils, or the interaction between teachers and pupils. Teaching may be
provided for pupils in a school classroom, in another location such as in a
home or hospital, and in other learning situations such as those involving cocurricular activities. It may also be provided through some other approved
medium such as television, radio, telephone, and correspondence. Included
here are the activities of aides or assistants of any type (clerk, graders,
teaching machines, etc.) that assist in the instructional process.
Instructional activities that provide pupils in grades K-12 with learning
experiences to prepare them for activities as citizens, family members, and
non-vocational workers; and are contrasted with programs designed to
improve or overcome physical, mental, social, and/or emotional handicaps.
Learning experiences which are concerned with knowledge, skills,
appreciation, attitudes, and behavioral characteristics considered to be
needed by all pupils in terms of their awareness of the world relating to
work and life within our culture which should be achieved during the
elementary school years.
Learning experiences which are concerned with knowledge, skills,
appreciation, attitudes, and behavioral characteristics considered to be
needed by all pupils in terms of understanding themselves and their
relationships with society and various career clusters, which should be
achieved during the middle school years.
Learning experiences concerned with knowledge, skills, appreciation,
attitudes, and behavioral characteristics considered to be needed by all
pupils in terms of understanding themselves and their relationships with
society and the various occupations and/or professions which normally may
be achieved during the high school years.
Regular summer school programs. The District generally operates
summer school programs in all elementary, middle, and high school
buildings.
Instructional activities designed primarily to deal with pupil exceptionalities.
The Special Program Service Area includes pre-kindergarten, kindergarten,
elementary and secondary service for the (1) Gifted and Talented; (2)
Related
Revenue Code
5418
5810
5314
5369
33
Description
excl
1250
1250
1300
1400
CULTURALLY DIFFERENT
VOCATIONAL PROGRAMS
1410
1420
STUDENT ACTIVITIES
Explanation
Mentally Retarded; (3) Physically Handicapped; (4) Socially and/or
Emotionally; Handicapped; (5) Pupils with Learning Disabilities; (6)
Bilingual Education; and (7) Other Special Programs for other types of
students.
Special learning experiences for pupils whose background is so different
from that of most pupils that they have been identified as needing additional
educational opportunities beyond those provided in the usual school
program if they are to be educated to the level of their ability. Title I - ESEA
(formerly Chapter 1) eligible expenditures would be included in this
function. Any school with Free & Reduced Lunch percentage greater
than the District average qualifies for Title I funding. SJSD generally
utilizes school wide rather than targeted program.
Learning experiences that will provide individuals with the opportunity to
develop the necessary knowledge, skills, and attitudes needed for
employment in an occupational area. Includes applied biological; health
occupations; business, marketing, and management; personal and public
services; industrial oriented occupations; fire science; agriculture; and other
vocational programs. SJSD’s vocational programs are located at the
Hillyard Technical Center and, in addition to regular vocational
classes, include Project Lead the Way, A+ and New Traditions.
Student Activities - Direct and personal services for public school pupils,
such as entertainment, publications, clubs, band and orchestra, that are
managed or operated by the student body under the guidance and direction
of an adult, and are not a part of the regular instructional program. These
activities are characterized by being not-for-credit, other than school hours,
interests of students and partially or wholly self-sustaining via dues and
admissions.
School-Sponsored Athletics - Under the guidance and supervision of the
District staff, athletics that provide opportunities for students to pursue
various aspects of physical education. Athletics normally involve
competition between schools and frequently involve offsetting gate receipts
or fees.
Related
Revenue Code
5381
5441
5442
5452
5497
5451
5322
5332
5359
5362
5427
5474
5482
5484
5820
5170
34
1900
2000
2100
2110
PAYMENTS TO OTHER
DISTRICTS
Conduit-type payments to other districts generally for tuition for services
rendered to pupils residing in the paying District, as well as for
supplemental educational services required by NCLB. (These are not
counted in State totals of expenditures.) SJSD makes payments to the
State School for the Handicapped and to several other districts.
SUPPORT SERVICES
Support services are those services which provide administrative, technical
(such as guidance and health), and logistical support to facilitate and
enhance instruction, and to a lesser degree, community services. Supporting
services exist as adjuncts for the fulfillment of the objectives of instruction,
rather than as entities within themselves.
Activities that are designed to assess and improve the well-being of pupils
and to supplement the teaching process.
Those activities which have as their purpose the improvement of the
attendance of pupils at school and which attempt to prevent or solve pupil
problems involving the home, school, and community. Includes social
workers, attendance secretaries, and data department.
Those activities which have as their purpose the improvement of the
attendance of pupils at school and which attempt to prevent or solve pupil
problems involving the home, school, and community.
Health Services - Physical and mental health services that are not direct
instruction. Included are activities that provide pupils with appropriate
medical, dental, and nursing services.
Psychological Services - Those activities concerned with administering
psychological tests and interpreting the results; gathering and interpreting
information about pupil behavior; working with other staff members in
planning school programs to meet the special needs of pupils as indicated by
psychological tests; behavioral evaluation; and planning and managing a
program of psychological services, including psychological counseling for
pupils, staff, and parents.
Speech Pathology and Audiology Services - Those activities which have as
their purpose the identification, assessment, and treatment of pupils with
impairments in speech, hearing, and language.
Activities associated with assisting the instructional staff with the content
and process of providing learning experiences for pupils.
Those activities that are designed primarily for assisting instructional staff in
planning, developing, and evaluating the process of providing learning
experiences for pupils. These activities include curriculum development,
techniques of instruction, child development and understanding, staff
training, teacher mentor/professional development, etc. Primarily includes
Curriculum/Instruction/Assessment, instructional coaches, and
coordinators and all professional development.
SUPPORT SERVICES –
PUPILS
ATTENDANCE AND SOCIAL
WORK SERVICES
2120
GUIDANCE SERVICES
2130
HEALTH, PSYCHOLOGICAL,
SPEECH, AND AUDIOLOGY
SERVICES
2140
2150
2200
2210
SUPPORT SERVICES –
INSTRUCTIONAL STAFF
IMPROVEMENT OF
INSTRUCTION
5451
5358
5451
5461
5412
5457
5465
5466
35
2220
2300
2310
2320
2400
2410
2500
2510
EDUCATIONAL MEDIA
SERVICES
SUPPORT SERVICES –
GENERAL ADMINISTRATION
BOARD OF EDUCATION
SERVICES
EXECUTIVE
ADMINISTRATION
SERVICES
SUPPORT SERVICES –
SCHOOL ADMINISTRATION
BUILDING LEVEL
ADMINISTRATION
SUPPORT SERVICES –
BUSINESS
BUSINESS SUPPORT AND
FISCAL SERVICES
2570
2540
OPERATION AND
MAINTENANCE OF PLANT
SERVICES
2551
CONTRACTED
TRANSPORTATION
SERVICES
DISTRICT OPERATED
TRANSPORTATION SVC’S
2552
Those activities concerned with the use of all teaching and learning
resources, including hardware and content materials. Educational media are
defined as any devices, content materials, methods, or experiences used for
teaching and learning purposes. These include printed and non-printed
sensory materials.
Activities concerned with establishing and administering policy for
operating the District.
The activities of the elected or appointed body which has been created
according to state law and vested with responsibilities for educational
activities in a given administrative unit.
Those activities associated with the overall general administration of or
executive responsibility for the entire District.
Those activities concerned with overall administrative responsibility for a
single school or a group of schools.
The activities concerned with directing and managing the operation of a
particular school. These include the activities performed by the Principal,
Assistant Principal, and other assistants in general supervision of all
operations of the school, evaluation of the staff members of the school,
assignment of duties to staff members, supervision and maintenance of the
records of the school, and coordination of school instructional activities with
instructional activities of the District. It includes clerical staff in teaching
and administrative duties.
Activities concerned with purchasing, paying, transporting, exchanging, and
maintaining goods and services for the District.
Fiscal Services - This function includes budgeting, receiving and disbursing,
financial and property accounting, payroll, inventory control, internal
auditing and managing funds.
Internal Services - Those activities concerned with buying, storing, and
distributing supplies, furniture, and equipment; and those activities
concerned with duplicating and printing for the school system.
Those activities concerned with keeping the physical plant open,
comfortable, and safe for use; and keeping the grounds, buildings, and
equipment in an effective working condition and state of repair. This
includes activities of maintaining safety in buildings, on the grounds, and in
the vicinity of schools and building insurance.
The allowable expense incurred transporting students to/from home and
school and to/from an activity or field trip on contracted vehicles.
The allowable expense incurred transporting students to/from home and
school and to/from an activity or field trip on district operated vehicles.
5455
5312
5312
36
2554
2559
2560
2600
1600
DISTRICT OPERATED
HANDICAPPED
TRANSPORTATION
SERVICES
EARLY CHILDHOOD
SPECIAL EDUCATION
TRANSPORTATION
SERVICES
FOOD SERVICES
The allowable expense incurred transporting K-12 handicapped/severely
handicapped students on separate routes on district operated vehicles. This
expense may reflect transportation services provided during the regular or
summer school term. (Excludes school buses.)
The expenses incurred transporting early childhood special education
(ECSE) students to/from school or school-related activities.
5312
Those activities concerned with providing food to pupils and staff in the
District. This service area includes the preparation and serving of regular
and incidental meals, lunches, or snacks in connection with school activities,
and the delivery of food.
5151
5165
5333
5445
5446
5448
SUPPORT SERVICES –
CENTRAL OFFICE
Activities, other than general administration, which support each of the
other instructional and supporting services programs. These activities
include planning, research, development, evaluation, information, staff,
statistical, and data processing services.
Those activities concerned with maintaining an efficient staff for the school
system. It includes such activities as recruiting and placement, staff
transfers, in service training, health services, and staff accounting.
Activities concerned with safety/security of buildings, including energy
management, workers’ compensation and student accident administration
and reporting.
2640
STAFF SERVICES
(PERSONNEL)
2660
SAFETY/SECURITY
NON-INSTRUCTION/
SUPPORT SERVICES
ADULT/CONTINUING
EDUCATION
PROGRAMS
5314
5442
Learning experiences provided by the District for the educational,
vocational, recreational, cultural and/or enrichment of community
members. These learning experiences promote involvement of community
with the District and address the needs of the community while improving
the quality of life for everyone. These are learning experiences designed to
develop knowledge and skills to meet immediate and long-range educational
objectives for community members who have completed or interrupted
formal schooling. Programs include activities to foster development of
fundamental tools of learning, to prepare for a new or different career, to
prepare for an advanced education program, to upgrade occupational
competencies, to develop skills and appreciation for special interests, to
enrich the aesthetic qualities of life, and to provide school/community
partnerships.
37
1610
ADULT BASIC EDUCATION
1660
ADULT CONTINUING
EDUCATION
COMMUNITY SERVICES
3000
3500
EARLY CHILDHOOD
PROGRAM and EARLY
CHILDHOOD INSTRUCTION
3800
CUSTODY AND CARE OF
CHILDREN SERVICES
3900
OTHER COMMUNITY
SERVICES
Adult basic, advanced, occupational, education. Adult education and
literacy (GED); Missouri Option; English, Literacy and Civics; and
Adult High School programs operated at Ruth Huston Learning
Center at Webster.
Learning experiences that are concerned with skills and knowledge designed
primarily for adults preparing for a subordinate occupation in addition to
one's vocation. Such programs may be called avocational programs.
Hillyard evening classes, as well as English as a Second Language
program (at Ruth Huston Learning Center at Webster).
Community services consist of those activities that do not directly relate to
providing education for pupils in the District. These include services
provided by the District for the community as a whole or some segment of
the community and community welfare activities.
Activities providing programs for Parents As Teachers and for three and
four year old children, outside of regular classroom setting, by screening,
and through parent education. Learning experiences in a classroom setting
for three and four year old children that promote cognitive, physical, social,
and emotional development and provide a solid foundation for later
knowledge and skill acquisition to enable the child to enter kindergarten
ready to succeed.
Activities providing programs for the custodial care of children in
residential day schools, or child-care centers which are not part of, or
directly related to the instructional program, and where the attendance of the
children is not included in attendance figures for the District.
Services provided for the community that cannot be classified under the
preceding functions. Includes expenditures for food service costs associated
with the USDA/MO Department of Health Summer Food Service Program
and payments made to a student from a scholarship or trust fund.
4000
FACILITIES ACQUISITION
AND CONSTRUCTION
SERVICES
Those activities concerned with the acquisition of land and buildings;
remodeling buildings; the construction of buildings and additions to
buildings; initial installation and extensions of service systems and other
built-in equipment; and improvements to sites. Costs of these items are
charged here within the Capital Projects Fund. Includes lease purchase
principal payments.
5000
LONG AND SHORT TERM
DEBT
Principal and interest (including paying agent fees) paid for bonded
indebtedness and other debt incurred by the District.
5337
5338
5436
5468
5123
5337
5435
5436
5484
5324
5382
5472
5199
5368
5472
5197
5391
5476
38
BUDGETED 2014-2015 EXPENDITURES BY FUND
EXPENDITURES BY PROGRAM BY FUND:
SPECIAL
REVENUE
FUND
(TEACHERS)
GENERAL
FUND
(INCIDENTAL)
Elementary Instruction
Middle School Instruction
High School Instruction
Summer School
Special Education
Title I Programs
Vocational Instruction
Student Activities
Payments To Other Districts
Attendance
Guidance
Health Services
Improvement of Instruction
Media Services
Board of Education Services
Executive Administration
Building Level Administration
Operation of Plant
Handicapped Transportation
Transportation - Contracted
Food Service
Business / Central Services
Personnel Services
Adult / Continuing Education
Community Services
Construction & Land Acquisitions
Bond Construction & Debt Service
$
1,428,306
764,136
1,582,770
302,406
4,346,663
252,349
772,551
3,036,304
497,950
1,199,756
401,455
1,992,177
1,170,848
3,792,036
427,250
676,593
1,390,107
12,606,863
1,100,195
3,388,855
6,855,405
1,468,464
1,100,233
417,071
1,551,479
-
$
22,682,630
6,673,314
12,985,069
1,169,194
9,827,598
1,407,756
2,765,732
43,703
2,448,242
1,686,023
510,672
380,438
4,296,422
57,342
46,657
10,685
164,447
647,980
753,959
-
Total
$
52,522,222
-
$
68,557,863
-
DEBT
SERVICE
FUND
$
$
CAPITAL
PROJECTS
FUND
TOTAL
4,347,638
$
28,500
15,000
18,000
38,060
1,045,149
1,800
310,400
1,844,446
65,000
7,500
471,000
16,973,697
$
24,139,436
7,452,450
14,585,839
1,471,600
14,212,321
1,660,105
4,583,432
3,036,304
497,950
1,243,459
2,849,697
1,993,977
2,856,871
4,613,108
427,250
1,057,031
5,686,529
14,508,651
1,146,852
3,399,540
6,920,405
1,475,964
1,264,680
1,065,051
2,305,438
471,000
21,321,335
4,347,638
-
$
20,818,552
-
$
146,246,275
-
EXPENDITURES BY OBJECT BY FUND:
SPECIAL
REVENUE
FUND
(TEACHERS)
GENERAL
FUND
(INCIDENTAL)
Salaries-Certificated
Salaries-Non-certificated
Employee Benefits
Purchased Services
Supplies
Capital Outlay
Debt and Interest
$
Total
$
100,000
19,274,125
7,185,939
15,745,062
10,217,096
$
DEBT
SERVICE
FUND
CAPITAL
PROJECTS
FUND
52,303,670
$
52,403,670
19,274,125
23,440,132
15,745,062
10,217,096
20,728,360
4,437,830
$
146,246,275
16,254,193
20,728,360
90,192
4,347,638
52,522,222
TOTAL
$
68,557,863
$
4,347,638
$
20,818,552
39
D ISTR IC T EN R O LLM EN T IN FO R M ATIO N
1963-64
1964-65
1965-66
1966-67
1967-68
1968-69
1969-70
1970-71
1971-72
1972-73
1973-74
1974-75
1975-76
1976-77
1977-78
1978-79
1979-80
1980-81
1981-82
1982-83
1983-84
1984-85
1985-86
1986-87
1987-88
1988-89
1989-90
1990-91
1991-92
1992-93
1993-94
1994-95
1995-96
1996-97
1997-98
1998-99
1999-00
2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
Est
Average
D aily
Attendance
Seventh
D ay
Enrollm ent
12,401
12,810
13,140
13,862
14,575
15,025
15,450
15,596
15,440
14,960
14,428
14,123
13,863
13,755
13,346
12,761
12,258
11,864
11,432
11,278
11,070
10,907
11,048
11,124
11,214
11,007
10,976
10,921
11,094
11,032
11,490
11,540
11,432
11,421
11,443
11,645
11,619
11,117
11,272
11,345
11,264
11,132
11,164
11,312
11,115
11,409
11,195
11,013
11,155
11,073
11,075
11,065
14,459
15,397
15,568
15,701
16,316
16,731
17,377
17,500
17,397
16,877
16,375
15,918
15,600
15,221
14,911
14,350
13,713
13,197
12,783
12,590
12,472
12,188
12,370
12,393
12,232
12,118
12,144
12,257
12,384
12,467
12,386
12,220
12,199
12,167
12,204
12,211
12,082
11,751
11,733
11,689
11,507
11,460
11,466
11,511
11,630
11,603
11,587
11,450
11,453
11,473
11,536
11,536
Free and
R educed
Lunch
5,035
5,280
5,281
5,350
5,309
5,483
5,545
5,573
5,707
5,806
5,860
5,949
6,033
6,123
6,148
6,365
6,706
6,752
7,017
7,102
7,089
7,042
Special
Education
1,574
1,518
1,441
1,410
1,422
1,502
1,631
1,711
1,717
1,813
1,813
Lim ited
English
Proficient
60
66
55
155
230
314
318
424
485
592
592
40
Tax Levy History
School Year
1968-69
1969-70
1970-71
1971-72
1972-73
1973-74
1974-75
1975-76
1976-77
1977-78
1978-79
1979-80
1980-81
1981-82
1982-83
1983-84
1984-85
1985-86
1986-87
1987-88
1988-89
1989-90
1990-91
1991-92
1992-93
1993-94
1994-95
1995-96
1996-97
1997-98
1998-99
1999-00
2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
Tax Levy History
Operating and
Debt
Capital Projects
Service
2.66
0.62
3.06
0.62
3.06
0.62
3.06
0.62
3.06
0.62
3.06
0.62
3.60
0.62
3.55
0.27
3.60
0.52
3.60
0.52
3.60
0.52
3.60
0.52
3.75
0.52
3.75
0.52
3.75
0.52
3.10
0.52
3.18
0.22
1.99
0.17
1.97
0.17
2.79
0.01
2.79
0.00
2.79
0.00
2.77
0.00
2.84
0.00
2.85
0.00
2.86
0.00
2.83
0.00
2.80
0.00
2.87
0.00
2.91
0.00
2.87
0.00
2.88
0.00
2.9030
0.31
2.9462
0.3138
2.9782
0.3118
3.1046
0.3154
3.7510
0.2990
3.7208
0.3092
3.6666
0.3134
3.6154
0.3146
3.8020
0.3180
3.0865
0.2450
3.7552
0.2450
3.7625
0.3145
3.8215
0.3145
3.8089
0.3145
3.9272
0.3145
Total
Levy
3.28
3.68
3.68
3.68
3.68
3.68
4.22
3.82
4.12
4.12
4.12
4.12
4.27
4.27
4.27
3.62
3.40
2.16
2.14
2.80
2.79
2.79
2.77
2.84
2.85
2.86
2.83
2.80
2.87
2.91
2.87
2.88
3.2130
3.2600
3.2900
3.4200
4.0500
4.0300
3.9800
3.9300
4.1200
3.3315
4.0002
4.0770
4.1360
4.1234
4.2417
Highlights:
Operating Levy is within 1.4% of Rate in 1980 (33 years ago)
10 Years without an increase in our Operating Levy
Essentially only 2 operating levy increases since 1986-1987
No Debt Service Levy from 1987/88 to 2000/01
Operating Levy
$5.00
$4.00
$3.00
$2.00
$1.00
$-
41
ASSESSED VALUATION HISTORY
Locally Assessed
RR & Utility
Real Estate
Real
4,942,190
5,499,920
Other
Personal
104,794,722
110,725,029
310,561,495
319,331,670
325,951,210
332,287,960
4,408,560
4,660,000
5,217,320
4,166,920
113,567,774
131,442,037
145,997,158
153,446,657
428,537,829
455,433,707
477,165,688
489,901,537
2.0%
6.3%
4.8%
2.7%
164,287,107
167,605,740
155,507,534
155,830,730
377,335,597
383,702,220
387,239,461
392,496,420
4,082,931
4,474,543
4,867,976
4,997,750
157,725,147
160,595,750
172,128,055
188,380,370
539,143,675
548,772,513
564,235,492
585,874,540
10.1%
1.8%
2.8%
3.8%
2,854,450
2,849,150
2,839,070
2,902,780
168,634,590
181,791,440
187,659,240
197,025,050
434,852,980
451,661,770
477,274,070
494,037,780
5,021,550
5,054,740
5,104,770
408,840
202,967,755
217,010,908
238,262,928
236,724,626
642,842,285
673,727,418
720,641,768
731,171,246
9.7%
4.8%
7.0%
1.5%
325,334,780
329,906,460
334,017,480
339,813,980
2,851,010
2,867,300
2,855,010
2,870,010
201,368,636
200,516,190
209,010,010
211,260,950
529,554,426
533,289,950
545,882,500
553,944,940
182,320
336,486
172,450
636,195
264,943,492
268,175,493
253,349,583
254,297,577
794,680,238
801,801,929
799,404,533
808,878,712
8.7%
0.9%
-0.3%
1.2%
2005
2006
2007
2008
406,323,313
412,086,360
420,361,830
424,687,960
2,954,620
2,986,930
3,011,810
3,019,120
216,547,540
227,294,920
231,875,400
234,965,690
625,825,473
642,368,210
655,249,040
662,672,770
14,180
153,230
360,830
1,650,623
250,872,349
268,452,342
286,520,320
295,912,971
876,712,002
910,973,782
942,130,190
960,236,364
8.4%
3.9%
3.4%
1.9%
2009-10
2010-11
2011-12
2012-13
2009
2010
2011
2012
430,623,320
431,559,520
446,825,880
448,411,390
3,033,250
3,044,530
3,056,810
3,071,320
243,743,240
243,892,190
268,393,740
274,468,830
677,399,810
678,496,240
718,276,430
725,951,540
5,000,410
6,212,820
2,276,687
6,058,015
5,865,110
4,877,710
307,144,690
308,950,313
294,842,761
259,781,852
986,821,187
993,504,568
1,023,984,711
996,823,922
2.8%
0.7%
3.1%
-2.7%
1/1/2013 2013-14
1/1/2014 2014-15
2013
2014
449,659,960
451,669,530
3,668,350
4,161,950
280,925,110
284,852,510
734,253,420
740,683,990
8,458,770
5,519,800
5,055,960
7,752,820
257,800,645
224,636,771
1,005,568,795
978,593,381
0.9%
-2.7%
AV Date
FY
1/1/1987 1987-88
1/1/1988 1988-89
Year
1987
1988
Residential
157,685,479
162,589,796
Agricultural
2,947,375
2,983,026
Commercial
138,086,916
138,261,671
Total
298,719,770
303,834,493
1/1/1989
1/1/1990
1/1/1991
1/1/1992
1989-90
1990-91
1991-92
1992-93
1989
1990
1991
1992
166,246,795
171,280,600
176,055,480
178,297,490
2,961,470
3,093,420
2,893,900
2,886,300
141,353,230
144,957,650
147,001,830
151,104,170
1/1/1993
1/1/1994
1/1/1995
1/1/1996
1993-94
1994-95
1995-96
1996-97
1993
1994
1995
1996
210,177,870
213,243,340
228,855,077
233,742,030
2,870,620
2,853,140
2,876,850
2,923,660
1/1/1997
1/1/1998
1/1/1999
1/1/2000
1997-98
1998-99
1999-00
2000-01
1997
1998
1999
2000
263,363,940
267,021,180
286,775,760
294,109,950
1/1/2001
1/1/2002
1/1/2003
1/1/2004
2001-02
2002-03
2003-04
2004-05
2001
2002
2003
2004
1/1/2005
1/1/2006
1/1/2007
1/1/2008
2005-06
2006-07
2007-08
2008-09
1/1/2009
1/1/2010
1/1/2011
1/1/2012
Personal
Total
Percent Change
408,456,682
2.4%
420,059,442
2.8%
42
COST OF EDUCATING ONE STUDENT V. RESIDENTIAL PROPERTY TAXES
ACTUAL
EXPENDITURES
2012-13
State aid per ADA
Federal aid per ADA
Proposition C (sales tax) per ADA
Local requirement per ADA
Total current expenditures per ADA =
Cost of educating one student
Sample value of home in St. Joseph
Assessment rate for residential real property
Assessed value
Operating and capital projects levy rate
Rate is per $100 of assessed value
Sample residential property tax amount
Local requirement per ADA
Sample residential property tax amount
Shortfall
ESTIMATED
EXPENDITURES
2013-14
4,077
790
923
2,980
$
8,771
100,000
19%
19,000
3.8188
100
726
2,980
726
2,255
$
BUDGETED
EXPENDITURES
2014-15
4,058
784
974
2,995
4,282
772
988
2,926
8,811
$ 8,968
100,000
19%
19,000
3.8089
100
724
2,995
724
2,271
100,000
19%
19,000
3.9549
100
751
2,926
751
2,175
The shortfall must be covered by taxes on businesses (property taxes, financial
institution taxes, and commercial surtax), as well as earnings on investments,
fines and forfeitures, and private grants.
Total local cost of educating one student one yea
Years in school for each student (K-12)
Total local cost of educating one student K-12
Sample residential property tax amount
Years to pay for total cost of educating one student K-12
2,980
13
38,744
726
53
2,995
13
38,936
724
54
2,926
13
38,041
751
51
43
ST. JOSEPH SCHOOL DISTRICT
SCHEDULE OF ANNUAL DEBT SERVICE REQUIREMENTS
Year
Ended
June 30
General Obligation Bonds
Principal
Interest
Total
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2,550,000
2,750,000
3,000,000
3,300,000
3,600,000
2,190,000
2,300,000
2,300,000
2,400,000
2,500,000
2,600,000
2,700,000
2,830,000
4,265,000
4,355,000
3,005,000
2,200,000
2,075,000
1,832,500
1,724,190
1,579,815
1,422,315
1,249,065
1,060,065
1,014,815
961,965
879,965
783,965
683,965
579,965
471,965
395,377
305,843
210,875
128,750
62,250
4,382,500
4,474,190
4,579,815
4,722,315
4,849,065
3,250,065
3,314,815
3,261,965
3,279,965
3,283,965
3,283,965
3,279,965
3,301,965
4,660,377
4,660,843
3,215,875
2,328,750
2,137,250
-
Total
50,920,000
15,347,650
66,267,650
debt svc rqmts.xlsx 8/15/2014
44