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ABCDEFGHIJ 1 This page must be sent to ISBE Note: For submitting to ISBE, the "Statement of Affairs" can 2 and retained within the district/joint agreement ILLINOIS STATE BOARD OF EDUCATION be submitted as one file to avoid separating worksheets. 3 administrative office for public inspection. School Business Services 4 (217)785-8779 5 ANNUAL STATEMENT OF AFFAIRS FOR THE FISCAL YEAR ENDING 6 June 30, 2014 7 (Section 10-17 of the School Code) 8 9 SCHOOL DISTRICT/JOINT AGREEMENT NAME: Consolidated School District #158 DISTRICT TYPE 10 RCDT NUMBER: 44-063-1580-22-0000 Elementary 11 ADDRESS: 650 Academic Drive, Algonquin, IL 60102-4423 High School 12 COUNTY: McHenry/Kane Unit X 1413 NEWSPAPER WHERE PUBLISHED: NA - Waiver 15 ASSURANCE The statement of affairs has been made available in the main administrative office of the school district/joint agreement and the required Annual Statement of Affairs Summary has been published 16 in accordance with Section 10-17 of the School Code. YES 1817 19 CAPITAL ASSETS VALUE SIZE OF DISTRICT IN SQUARE MILES 47 20 WORKS OF ART & HISTORICAL TREASURES 0 NUMBER OF ATTENDANCE CENTERS 8 21 LAND 10,899,723 9 MONTH AVERAGE DAILY ATTENDANCE 8,806 22 BUILDING & BUILDING IMPROVEMENTS 140,522,794 NUMBER OF CERTIFICATED EMPLOYEES 23 SITE IMPROVMENTS & INFRASTRUCTURE 11,173,460 FULL-TIME 656 24 CAPITALIZED EQUIPMENT 186,977 PART-TIME 192 25 CONSTRUCTION IN PROGRESS 4,853,895 NUMBER OF NON-CERTIFICATED EMPLOYEES 26 Total 167,636,849 FULL-TIME 340 27 PART-TIME 282 28 NUMBER OF PUPILS ENROLLED PER GRADE TAX RATE BY FUND (IN %) 29 PRE-KINDERGARTEN 203 EDUCATIONAL 3.6308 30 KINDERGARTEN 643 OPERATIONS & MAINTENANCE 0.6180 31 FIRST 662 BOND & INTEREST 0.7696 32 SECOND 740 TRANSPORTATION 0.3782 33 THIRD 725 MUNICIPAL RETIREMENT 0.0929 34 FOURTH 783 SOCIAL SECURITY 0.1299 35 FIFTH 738 WORKING CASH 0.0309 36 SIXTH 758 FIRE PREVENTION & SAFETY 0.0000 37 SEVENTH 757 TORT IMMUNITY 0.0000 38 EIGHTH 739 CAPITAL PROJECTS 0.0000 39 SPECIAL SPECIAL EDUCATION 0.2293 40 Total Elementary 6,748 LEASING 0.0000 41 NINTH 698 OTHER 42 TENTH 664 OTHER 43 ELEVENTH 654 DISTRICT EQUALIZED ASSESSED VALUATION (EAV) 1,076,860,781 44 TWELFTH 615 EQUALIZED ASSESSED VALUATION PER ADA PUPIL 122,287 8 45 SPECIAL TOTAL LONG TERM DEBT ALLOWED 148,606,788 74,303,394 46 Total Secondary 2,631 TOTAL LONG TERM DEBT OUTSTANDING AS OF June 30, 2014 131,250,426 47 Total District 9,379 PERCENT OF LONG TERM DEBT OBLIGATED CURRENTLY 88.32% 48 49 ISBE 50-37 (05/21/2014) ASA14form.xls Page 2 Page 2 ABCDEFGHIJK 1 STATEMENT OF ASSETS AND LIABILITIES 2 AS OF JUNE 30, 2014 3 4 (10) (20) (30) (40) (50) (60) (70) (80) (90) Municipal Acct Operations & Fire Prevention & Description Educational Debt Service Transportation Retirement & Capital Projects Working Cash Tort No Maintenance Safety 5 Social Security 6 CURRENT ASSETS (100) 7 Cash (Accounts 111 thru 115) 19,977,368 2,129,564 4,335,593 7,707,445 1,237,354 1,083,436 2,384,269 29,991 8 Investments 120 5,993,702 32,811,264 9 Taxes Receivable 130 20,377,335 3,254,063 4,057,468 1,991,357 1,172,904 162,822 10 Interfund Receivables 140 11 Intergovernmental Accounts Receivable 150 743,908 12 Other Receivables 160 243,816 41,164 2,834 13 Inventory 170 14 Prepaid Items 180 452,749 7,324 367,570 132,221 15 Other Current Assets 190 16 Total Current Assets 47,788,878 5,432,115 8,760,631 9,701,636 2,410,258 34,026,921 2,547,091 0 29,991 17 CURRENT LIABILITIES (400) 18 Interfund Payables 410 19 Intergovernmental Accounts Payable 420 20 Other Payable 430 2,306,726 740,154 220,660 143,727 1,625,620 21 Contracts Payable 440 22 Loans Payable 460 23 Salaries & Benefits Payable 470 5,925,487 9,587 1,355 24 Payroll Deductions & Withholdings 480 25 Deferred Revenues & Other Current Liabilities 490 20,526,833 3,176,972 3,942,295 1,936,719 1,139,621 158,201 26 Due to Activity Fund Organizations 493 27 Total Current Liabilities 28,759,046 3,926,713 3,942,295 2,158,734 1,283,348 1,625,620 158,201 0 0 28 LONG-TERM LIABILITIES (500) 29 Long-Term Debt Payable 511 30 Total Liabilities 28,759,046 3,926,713 3,942,295 2,158,734 1,283,348 1,625,620 158,201 0 0 31 Reserved Fund Balance 714 32 Unreserved Fund Balance 730 19,029,832 1,505,402 4,818,336 7,542,902 1,126,910 32,401,301 2,388,890 29,991 33 Investments in General Fixed Assets 34 Total Liabilities and Fund Balances 47,788,878 5,432,115 8,760,631 9,701,636 2,410,258 34,026,921 2,547,091 0 29,991 ASA14form Page 3 Page 3 ABCDEFGHIJK 1 STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES DISBURSED/EXPENDITURES, OTHER SOURCES/USES 2 AND CHANGES IN FUND BALANCE - FOR YEAR ENDING JUNE 30, 2014 3 4 (10) (20) (30) (40) (50) (60) (70) (80) (90) Municipal Acct Operations & Fire Prevention & Description Educational Debt Service Transportation Retirement & Capital Projects Working Cash Tort No Maintenance Safety 5 Social Security 6 RECEIPTS/REVENUES 7 Local Sources 1000 46,810,105 6,983,569 8,272,883 4,155,443 2,517,208 773,121 334,480 32 Flow-Through Received/Revenue from One District to 2000 8 Another District 9 State Sources 3000 17,449,752 750,000 2,806,889 10 Federal Sources 4000 2,890,998 11 Total Direct Receipts/Revenues 67,150,855 7,733,569 8,272,883 6,962,332 2,517,208 773,121 334,480 0 32 12 Rec./Rev. for "On Behalf" Payments 3998 14,701,527 13 Total Receipts/Revenues 81,852,382 7,733,569 8,272,883 6,962,332 2,517,208 773,121 334,480 0 32 14 DISBURSEMENTS/EXPENDITURES 15 Instruction 1000 42,313,894 770,065 16 Support Services 2000 22,078,488 7,076,973 5,180,646 1,554,745 6,508,440 17 Community Services 3000 2,021 18 Payments to Other Districts & Govt Units 4000 2,734,787 19 Debt Services 5000 13,757,022 139,412 20 Total Direct Disbursements/Expenditures 67,129,190 7,076,973 13,757,022 5,320,058 2,324,810 6,508,440 0 0 21 Disb./Expend. for "On Behalf" Payments 4180 14,701,527 0 0 0 0 0 0 0 22 Total Disbursements/Expenditures 81,830,717 7,076,973 13,757,022 5,320,058 2,324,810 6,508,440 0 0 Excess of Direct Receipts/Revenues Over (Under) 23 Direct Disbursements/Expenditures 21,665 656,596 (5,484,139) 1,642,274 192,398 (5,735,319) 334,480 0 32 24 Other Sources of Funds 7000 0 0 50,028,264 277,233 0 25 Other Uses of Funds 8000 52,696 572,672 47,699,651 0 1,157,275 26 Total Other Sources/Uses of Funds (52,696) (572,672) 2,328,613 277,233 0 (1,157,275) 0 0 0 Excess of Receipts/Revenues & Other Sources of Funds (Over/Under) Expenditures/Disbursements & Other Uses of 27 Funds (31,031) 83,924 (3,155,526) 1,919,507 192,398 (6,892,594) 334,480 0 32 28 Beginning Fund Balances - July 1, 2013 19,060,863 1,421,478 7,973,862 5,623,395 934,512 39,293,895 2,054,410 29,959 Other Changes in Fund Balances Increases 29 (Decreases) 30 Ending Fund Balances June 30, 2014 19,029,832 1,505,402 4,818,336 7,542,902 1,126,910 32,401,301 2,388,890 0 29,991 ASA14form Page 4 Page 4 A BCDEFGHIJKLM 1 ANNUAL STATEMENT OF AFFAIRS SUMMARY FOR FISCAL YEAR ENDING JUNE 30, 2014 2 3 The summary must be published in the local newspaper. 4 Copies of the detailed Annual Statement of Affairs for the Fiscal Year Ending June 30, 2014 will be available for public inspection in the school district/joint agreement administrative office by December 1, 2014. Individuals wanting to 5 review this Annual Statement of Affairs should contact: 6 Consolidated School District #158 650 Academic Drive, Algonquin, IL 60102 847-659-6158 7:30 a.m. - 4:00 p.m. School District/Joint Agreement Name Address Telephone Office Hours 7 8 Also by January 15, 2015 the detailed Annual Statement of Affairs for the Fiscal Year Ending June 30, 2014 , will be posted on the Illinois State Board of Education's website@ www.isbe.net. 9 10 SUMMARY: The following is the Annual Statement of Affairs Summary that is required to be published by the school district/joint agreement for the past fiscal year. 11 12 Statement of Operations as of June 30, 2014 Municipal Operations & Fire Prevention & Educational Debt Services Transportation Retirement/Social Capital Projects Working Cash Tort Maintenance Safety 13 Security 14 Local Sources 1000 46,810,105 6,983,569 8,272,883 4,155,443 2,517,208 773,121 334,480 0 32 Flow-Through Receipts/Revenues from One 2000 15 District to Another District 0 0 0 0 16 State Sources 3000 17,449,752 750,000 0 2,806,889 0 0 0 0 0 17 Federal Sources 4000 2,890,998 0 0 0 0 0 0 0 0 18 Total Direct Receipts/Revenues 67,150,855 7,733,569 8,272,883 6,962,332 2,517,208 773,121 334,480 0 32 19 Total Direct Disbursements/Expenditures 67,129,190 7,076,973 13,757,022 5,320,058 2,324,810 6,508,440 0 0 20 Other Sources/Uses of Funds (52,696) (572,672) 2,328,613 277,233 0 (1,157,275) 0 0 0 21 Beginning Fund Balances - July 1, 2013 19,060,863 1,421,478 7,973,862 5,623,395 934,512 39,293,895 2,054,410 0 29,959 22 Other Changes in Fund Balances 0 0 0 0 0 0 0 0 0 23 Ending Fund Balances June 30, 2014 19,029,832 1,505,402 4,818,336 7,542,902 1,126,910 32,401,301 2,388,890 0 29,991 ABCDEFGPage 5 Page 5 1 SALARY SCHEDULE OF GROSS PAYMENTS FOR CERTIFICATED PERSONNEL AND NON-CERTIFICATED PERSONNEL 2 3 This listing must be published in the local newspaper, sent to ISBE, and retained 4 within your district/joint agreement administrative office for public inspection.