Alief Independent School District 2020-21 Official Budget

Alief Independent School District 4250 Cook Road Houston, Texas 77072 www.aliefisd.net

Alief Independent School District Houston, Texas

2020-21 Official Budget

Effective September 1, 2020 – August 31, 2021

Issued by:

H.D. Chambers Superintendent

Administrative Services Division

Charles Woods Deputy Superintendent for Business

Deanna Wentz, CPA Assistant Superintendent of Finance

Table of Contents

2020-21 Budget

Introductory Section Principal Officials ...... 1 Executive Summary ...... 2 School Board of Trustees ...... 10 District-wide Organizational Chart ...... 12 Enrollment by Campus ...... 13 District Map ...... 14 Classification of Revenues and Expenditures ...... 15 Combined Budget Summaries ...... 19 Tax Rate Comparisons ...... 20 Impact of Budget on Taxpayers ...... 22

General Fund Overview of General Fund ...... 23 Five Year Summary of Revenues and Expenditures ...... 28 Expenditure Summary by Major Object ...... 30 Expenditure Summary by Major Object within Function...... 31 Major Object Summary by Organization ...... 35 Maintenance and Operations Tax Rate Comparisons ...... 37 Comparison with Area School Districts – Fund Balance ...... 39

General Fund Organization Summaries Organization Summaries Overview ...... 40 Superintendent/Board Budget ...... 41 Business Services Division Budget ...... 42 Instruction Division Budget ...... 43 Campus Budgets ...... 44 Campus Budgets – Budgeted per Student Expenditures ...... 45 Individual Campus Budgets ...... 47

Debt Service Fund Overview of Debt Service Fund ...... 94 Five Year Summary Revenues & Expenditures ...... 96 Debt Retirement Summary ...... 97 Total Debt and Percent Retired by Year ...... 98 Debt Service Requirements to Maturity by Issue ...... 99 Total Debt and Percent Paid in Ten Years ...... 101 Debt Service Tax Rate Comparison ...... 102 Total Debt per Student ...... 103

Food Service Fund Overview of Food Service Fund ...... 104 Five Year Summary of Revenues and Expenditures ...... 106 Industry Comparisons ...... 107

Personnel Overview of Personnel ...... 108 Comparison of Salary and Benefits Cost to Area Districts ...... 110 New Hire Teacher Salary Placement Schedule ...... 111 General Fund Schedule of Payroll Expenditures by Function ...... 112 General Fund Schedule of Payroll Expenditures by Object ...... 113 Position Counts by Year ...... 114 Budgeted Position Counts by Division and in Total...... 115 i

Alief Independent School District Principal Officials and Advisors

Board of Trustees

Length of Term Board of Trustees Service Expires Occupation

Ms. Ann Williams, President 13 Years 2023 Educator

Ms. Darlene Breaux, Vice President 3 Years 2021 Education Director

Dr. Lily Truong, Secretary 5 Years 2023 Educational Consultant

Ms. Jennifer Key, Assistant Secretary 3 Years 2021 Retired Educator/Administrator

Ms. Natasha Butler, Member 3 Years 2021 Accountant

Mr. Rick Moreno, Member 13 Years 2023 Paramedic

Mr. John Nguyen, Member 3 Years 2021 Computer Technician

Administrative Officials

Length Official Position of Service

Mr. HD Chambers Superintendent of Schools 10 Years

Mr. Charles Woods Deputy Superintendent for Business Services 30 Years

Ms. Ava Montgomery Deputy Superintendent for Instruction 25 Years

Ms. Deanna Wentz Assistant Superintendent for Finance 25 Years

Consultants and Advisors

Hunton Andrews Kurth, L.L.P. Bond Counsel – Houston, Texas

USCA Municipal Advisors, L.L.C. Financial Advisor – Houston, Texas

Whitley Penn, L.L.P. Independent Auditors – Houston, Texas

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Executive Summary

Budget Introduction

The following document represents the financial plan for Alief Independent School District for the 2020-21 fiscal year. This budget provides the financial resources necessary to provide a competitive compensation package for our employees, maintain our existing facilities and provide the funds necessary to support instruction at our forty-six existing campuses.

The adopted budget reflects the allocation of revenues and expenditures to support the educational programs and services defined by the district’s purpose, goals and strategic intent. The most important objective in the presentation of the budget data is to improve the quality of information provided about the District’s financial plan for the 2020-21 fiscal year.

Budget Overview & Highlights

The annually adopted budget includes General, Debt Service and Food Service funds.

Total Preliminary Budget by Fund Comparison

General Debt Service Food Service Total Fund Fund Fund 2020-21 Revenue$ 463,465,810 $ 36,522,901 $ 28,676,500 $ 528,665,211 Expenditures 459,465,810 36,815,901 28,676,500 524,958,211 Excess of Revenue Over (Under) Expenditures$ 4,000,000 $ (293,000) $ - $ 3,707,000

General Fund Expenditures

General Fund expenditures are currently budgeted to decrease $14.0 million or 2.95% from 2019- 20 projected actual expenditures. Note however that 2019-20 expenditures were elevated due to the COIVD-19 pandemic.

The education of students is a labor-intensive process and payroll expenditures comprise approximately 89% of the General Fund expenditures. Payroll related expenditures are budgeted to decrease slightly in 2020-21. Due to the COVID-19 pandemic, significant uncertainty regarding revenue estimates and projected enrollment existed at the time of budget adoption; therefore, a salary increase was not included in the 2020-21 budget.

2 Executive Summary (continued)

Expenditures (continued)

The 2011-12 and 2012-13 budgets did not include a permanent salary increase due to a reduction in funding from the State. For the 2012-13 fiscal year, the Board approved a $1,000 Salary Trend supplement for all eligible employees. Fortunately, funds for staff salary increases were again available beginning in 2013-14 Fiscal Starting Midpoint for the next five years. Due to budget constraints, the district was not able to Year Salary Raise % approve a salary increase for staff in 2018- 2008-09 44,000 3.00% 19. Alief received a significant increase in 2009-10 45,500 3.75% State funding in 2019-20 after the passage of House Bill 3 (H.B. 3) by the Texas 2010-11 46,500 3.00% Legislature. H.B. 3 required a portion of the 2011-12 46,000 0.00% increase to be spent on salary increases. Alief exceeded the required spending and 2012-13 46,000 0.00% provided salary increases of 6% - 8.5% 2013-14 47,300 3.50% dependent on years of experience. Each 2014-15 50,000 5.03% 1% salary increase costs the district approximately $2.7 million. Although a 2015-16 52,000 4.00% salary increase was not approved for the 2016-17 52,800 2.00% 2020-21 fiscal year, Alief’s overall compensation package, including health 2017-18 53,600 2.00% insurance benefits will be higher than most 2018-19 53,600 0.00% surrounding districts. 2019-20 57,400 6.00% 2020-21 57,400 0.00%

Revenues

General Fund revenue is budgeted to decrease slightly from 2019-20 projected revenue. The following table provides a comparison of revenues by source for the current year (projected) and the 2020-21 budget year:

General Fund Revenue Sources Comparison

Projected Budget Percentage 2019-20 2020-21 Change

Local sources $171,998,275 $176,642,989 +2.70%

State sources 284,213,532 275,137,821 -3.19%

Federal sources 8,710,000 11,685,000 +34.16%

Total $464,921,807 $463,465,810 -0.31%

3

Executive Summary (continued)

Revenues (continued)

HB 3 required a reduction in local general fund tax rates. In Alief, this rate was reduced from $1.0391 to $0.9998. Property value is projected to increase by 7.41%. The combination of the rate reduction and property value increase results in a slight increase in local revenue.

HB 3 also made fairly sweeping changes to the State funding formula. The major changes included a significant increase in the basic allotment, an Early Education Allotment, a College, Career, Military Readiness Outcomes Bonus, a Dyslexia Allotment, as well as significant increases in compensatory education funding and special education funding. Funds are also available for districts to provide master teachers with additional pay and for districts to extend the school year. Also, included in HB 3 was a change to the use of current year values in computing the district local share of the allotments. Previously, districts with growing property value benefitted from that growth for one year before State funding was reduced. The projected decrease in enrollment coupled with the increase in local property value result in a decrease in State revenue.

Federal revenue accounted for in the general fund (mainly SHARS funding) was significantly reduced in 2019-20 due to the COVID-19 pandemic. This revenue is currently projected to return to normal levels in 2020-21.

Other critical estimates necessary to develop the General Fund revenue budgets are property values and student enrollment. Property value impacts both State and local revenue estimates since the revenue received from the State is dependent upon the amount that can be raised locally. Student enrollment projections influence State revenue estimates, staffing decisions, per- pupil allocations, facility needs, debt issuance requirements and many other budgetary decisions.

Student Enrollment

Enrollment has varied by +/- 1%-2% each year with an overall decrease of approximately 1,600 students in the last five years. These enrollment fluctuations are primarily attributable to changes in apartment occupancy rates and competition from charter facilities. In 2018-19, enrollment decreased by 732 (1.58%) while 2019-20 remained relatively flat as of the October snapshot count. Enrollment projections for 2020-21 were completed prior to the district closure on March 12, 2020, with an anticipated enrollment of 45,162 -– a decrease of 1.16% or 530 students. Further analysis and detailed enrollment projections by grade level can be found in the District Long-Range Plan document that is updated and reviewed with the Board of Trustees in February of each year.

Enrollment Trend

48,000 47,500 47,000 46,500 46,000 45,500 45,000 44,500 44,000

Total Enrollment

4 Executive Summary (continued)

Property Value

Based on the information received from Harris County Appraisal District, we are currently projecting a $1.2 billion (approximately 7.41%) increase in property value. Continued moderate growth of 4.00% is projected for the next several years. Note that changes in property value do not have a huge impact on total revenue since increases in local revenue are offset by decreases in State revenue.

Tax Base Trend

Fiscal Year Value Fiscal Year Value 2015-16 $13,476,000,000 2018-19 $ 15,593,000,000 2016-17 $ 14,609,000,000 2019-20 $ 16,670,000,000 2017-18 $ 15,211,000,000 2020-21 $ 17,906,000,000

Tax Rate and Fund Balance Impact

The tax rate is calculated after determining the necessary level of expenditures to meet District educational goals and facility requirements and estimating State aid utilizing the funding formulas described above. Tax compression was first mandated by the Legislature in House Bill 1 in 2006- 07. Over the subsequent two years, the general fund tax rate was reduced from $1.50 to $1.04. On November 20, 2008, the district held a tax ratification election and the voters approved a general fund rate of $1.125. This rate remained unchanged through 2018-19. Tax compression was mandated again by the Legislature with the passage HB 3 during the last session, resulting in a general fund rate of $1.0391 for 2019-20. Further compression was required in 2020-21 to bring the general fund tax rate to $0.9998.

We are currently projecting that we will end the current fiscal year (2019-20) with a deficit of $8.5 million bringing the general fund balance to approximately $91.8 million. The Board adopted a surplus budget for 2019-20 of $12.2 million. This deficit was a direct result of the COVID-19 pandemic and resulting increases in expenditures and reduction in revenues. A surplus budget of $4 million was adopted for 2020-21. The projected general fund balance of $95.8 million at August 31, 2021, represents approximately 20.84% of the annual budgeted expenditures.

It is essential for school districts to maintain adequate fund balance levels to mitigate current and future risks, such as revenue shortfalls or unanticipated expenditures. The Government Finance Officers Association has published guidance stating that school districts should maintain a fund balance level of no less than two months of regular general fund operating expenditures. Alief’s projected general fund balance includes 2.5 months of expenditures and is in compliance with this recommendation.

Debt Service Fund

Debt service fund expenditures are easily estimated at this time, since they are primarily based on debt that has been issued. The following table provides a comparison of expenditures for the current year (projected) and the 2020-21 budget year:

Debt Service Fund Expenditure Comparison

Projected Actual Budget Percentage 2019-20 2020-21 Change

Principal/sinking fund $ 20,070,000 $ 24,601,467 +2.26%

Interest and fees 10,652,411 12,214,434 +14.66%

Total $ 30,722,411 $ 36,815,901 +19.83%

5 Executive Summary (continued)

Debt Service Fund (continued)

Note that 2020-21 budgeted debt service payments include deposits to the QSCB sinking fund since for budgetary purposes, these deposits are treated as an expenditure since the tax rate must be sufficient to provide funds for the deposits.

The majority of the revenue in the debt service fund comes from local taxes (98%) with a small amount of federal revenue received for the QSCB bonds. The district is not projecting any State funding for facilities due to increases in property value.

The debt service portion of the tax rate will remain at $0.205. The projected tax rate advertised during the 2015 bond referendum for 2020-21 was $0.225. Refunding of existing debt, a lower than projected interest rate on the new debt issued, and planned use of fund balance allowed for a rate 2 cents less than the projected rate.

One common method used to determine maximum debt service fund balance levels is to divide the preceding year’s principal and interest requirements by 12. Using this method, the District’s benchmark at 08/31/21 is calculated at approximately $2.6 million. A slight deficit of $0.3 million was adopted which will bring the balance at 08/31/21 to $4.7 million – slightly higher than the target. Minimal changes in fund balance are projected in subsequent years.

The District continues to structure debt with an aggressive principal retirement schedule. As illustrated, when compared with other neighboring districts, Alief continues to retire debt at a faster pace. Within the next five years, the district will retire approximately 39% of the currently issued debt, compared to the State average of 21%. As of August 31, 2030, Alief will retire approximately 66% (as compared to the State average of 44%) of outstanding debt.

The chart below compares Alief ISD total debt and percent retired by year to surrounding districts as of August 31, 2019 (the most recent information available for other Districts).

Debt Retirement Comparison

6 Executive Summary (continued)

Food Service Fund

Food Service fund revenue is budgeted to increase 33.20% as compared to 2019-20 projected actual revenue. The following table provides a comparison of revenues by source for the current year (projected) and the 2019-20 budget year:

Food Service Fund Revenue Sources Comparison

Projected Actual Budget Percentage 2019-20 2020-21 Change

Local sources $ 1,618,045 $ 2,230,000 +37.82%

State sources 146,030 150,000 +2.72%

Federal sources 19,764,492 26,296,500 +33.05%

Total $ 21,528,567 $ 28,676,500 +33.20%

The federal revenue is received from the U.S. Department of Agriculture under the National School Lunch Program, the School Breakfast Program and the Food Distribution Program. Alief has a large number of students qualifying for either free or reduced priced meals (87%). Local revenue is generated primarily from student and staff payments for meals. Revenues in 2019-20 were significantly less than usual due to the district COVID-19 closure. Meals were distributed curbside, but at much lower quantities than normal.

Food Service fund expenditures are budgeted at $28.7 million, an increase $3.82 million or 15.36% from 2019-20 projected actual expenditures. This increase is due to lower than normal expenditures in 2019-20 due to the district closure.

Food service fund balance is limited to three months of average food service operations expenditures. The projected fund balance of approximately $2.0 million at 8/31/21 is well under these guidelines due to the decline in fund balance in 2019-20.

Combined Tax Rate Impact

The District’s tax rate consists of two separate components – a maintenance and operations rate (General Fund) and an interest and sinking rate (Debt Service Fund). Development of each of these components has been discussed above. The Board of Trustees maintained a stable combined tax rate ($1.675) for several years, through 2003-04. An overall increase of 1 ½ cents was necessary to fund the 2004-05 budget and an increase of 3 cents was required in 2005-06 bringing the combined tax rate to $1.72. Following the mandates in House Bill 1, the 2006-07 adopted general fund tax rate was decreased by 13 cents, resulting in a combined rate of $1.59. After further compression of the maintenance and operations rate in 2007-08 to $1.04 and a ½ cent increase in the debt service rate, the combined rate decreased for 2007-08 to $1.265. The tax rate was increased to $1.34 ($0.085 increase for general fund and $0.01 decrease for debt service) in 2008-09 after a successful rollback election on November 20, 2008. Beginning in 2011-12, the debt service portion of the tax was gradually reduced by 6 pennies over a 5 year time period resulting in a combined rate of $1.28 in 2015-16. To support debt issued from the 2015 bond referendum, the debt service rate was increased by 2.5 cents in 2016-17 and 2.5 cents in 2017-18 bringing the combined adopted rate to $1.33 for 2017-18 and 2018-19. Additional general fund tax compression was mandated during the 2019 Legislative session, resulting in a combined rate of $1.2441 for 2019-20 and $1.2048 for 2020-21.

7 Executive Summary (continued)

Tax Rate Trend

1.7

1.6

1.5

1.4

1.3

1.2

1.1

1

0.9

0.8 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

M&O I&S

Budget Process

The State, the TEA and the local district formulate legal requirements for school district budgets. The budget process begins in January of each year with the preparation of the District Long Range Plan, including enrollment projections. These enrollment forecasts are used extensively during the budget development stage to determine campus allotments and staffing allocations.

In order to decentralize the budget process, site-based decision making teams, working under the direction of each campus principal, contribute extensively to campus budget decisions. Each campus receives a basic allotment per student to be used for supplies, materials, equipment, staff development and other appropriate instructional costs. The site-based decision making teams at each campus make decisions concerning utilization of this allocation.

Up to 10% of the base per-pupil allotment may be used for capital improvements to facilities and capital equipment purchases. Additional funds are also provided to each campus for start-up costs for new educational programs where needed and for student tutorials.

Budgets for non-campus units are developed by department heads and reviewed by the Budget Committee. The Budget Committee consists of the Superintendent, the two Deputy Superintendents and the Assistant Superintendent for Finance.

Payroll budgets are developed by the Human Resources department utilizing established staffing guidelines. Personnel units are allocated to each campus based on student enrollment following state mandated ratios or district developed ratios, as applicable. Non-campus personnel units are evaluated at each departmental budget hearing. Additional personnel unit requests are evaluated by the Human Resources Department and by the Deputy Superintendents and then evaluated by Superintendent’s Council. After extensive review, analysis and discussion, recommendations are presented to the Board of Trustees.

8 Executive Summary (continued)

Summary

The 2020-21 budget was developed according to the goals and direction established by the Board of Trustees and the Superintendent. These goals are evident in all areas of the budget, as resources are allocated as necessary to meet the established criteria.

The Alief Independent School District has much to be proud of and is prepared to meet the challenges of the upcoming fiscal year and beyond. The Alief Board of Trustees is to be commended for their continued commitment to providing a quality school district for students and citizens in the Alief community.

9 Alief Independent School District

School Board of Trustees

The Alief Independent School District has a very vibrant, diverse and involved Board of Trustees. These Board Members keep children their first priority and strive to help make the district the best that it can be. The Board of Trustees consists of seven members elected for four-year terms by a plurality vote. Elections are held in November. The Board meets in regular session on the third Tuesday of each month, at 6:30 p.m., in the Administration Building Board Room, located at 4250 Cook Rd. in Houston.

Position 1: Dr. Lily Truong, Secretary Re-Elected: November 2019 Member since: November 2015 Occupation: Educational Consultant Dr. Lily Truong has a Doctor of Philosophy degree in Natural Medicine. She also works for the Harris County Department of Education for the Adult Education Program. She is a council member of the Ascension Catholic Church in Alief and was the president of the University of Houston Asian Alumni Association. She has also served as the principal of the Vietnamese language school at St. Justin Catholic Church. All three of her children are graduates of Alief Kerr High School.

Position 2: Rick Moreno, Member Re-elected: November 2019 Member since: November 2007 Occupation: Paramedic Mr. Moreno received the distinction of Master Trustee after graduating from Leadership TASB in 2015. He currently works as an EMT-Paramedic for a private ambulance service. Mr. Moreno is a veteran of the US Navy as a Hospital Corpsman. Prior to being elected to the Alief ISD school board, he was active in school PTO and neighborhood boards. His two children are proud graduates of Elsik High School.

Position 3: Ann Williams, President Re-elected: November 2019 Member since: November 2007 Occupation: Educator/Certified Principal as Instructional Leader An educator serving as Student Support Specialist, Trustee Williams oversees Rtl/MTSS services for students who are most at risk within Spring ISD. Maintaining her Information Systems networks, she consults for non-profit and small business firms. Ms. Williams has held the position of AISD Board President for the last five years, extending mentorship to school board members throughout Region IV. Trustee Williams also advocates for African students, teachers, and school board members across the state and recently elected to serve once again as President of the Texas Caucus of Black School Board Members. Having spent several years in the classroom, Trustee Williams is a strong supporter of accountability, student achievement, and governance with equity and transparency in mind. Ms. Williams earned a degree in Business Information Systems, a Masters of Business Administration, and holds several licenses and certifications to support families and communities. She is the mother of two sons who are graduates of Alief Elsik High School. In her 25+ years as a resident, she shares a love for serving in Alief, embracing opportunities to celebrate diverse cultures each day.

10 Position 4: Darlene Breaux, Vice President Elected: November 2017 Member since: November 2017 Occupation: Education Director Darlene Breaux is the director of the Research and Evaluation Institute at Harris County Department of Education. Breaux is a national trainer, former principal and special services coordinator who has served over 20 years in education. She holds a bachelor’s degree from Texas Southern University and a master’s degree in educational management with principal certification from the University of Houston – Clear Lake and is currently seeking her doctorate degree in Organizational Leadership with a focus on Conflict Resolution from Abilene Christian University. Her credentials include certifications in both English as a second language and special education, and she is a member of Kappa Delta Pi National Honor Society. She is active in her community as a former board member of the Alief YMCA.

Position 5: John Nguyen, Member Elected: November 2017 Member since: November 2017 Occupation: Computer Technician John Nguyen is a proud graduate of Elsik High School. He received his Bachelor of Science in Technology from the University of Houston. He works as a photographer with the Houston Fire Department. Mr. Nguyen currently holds the position of Vice President on the Executive Board of the University of Houston Asian Alumni Association. He is also the photographer for several groups and organizations including the Robert Garner Foundation, the Houston Fire Department Burned Children’s Fund and the World Chamber of Commerce.

Position 6: Jennifer Key, Assistant Secretary Elected: November 2017 Member since: November 2017 Occupation: Retired Alief ISD Educator/Administrator Education: Bachelor of Science in Interdisciplinary Studies University of Houston - Main Campus Master of Arts in Administration and Supervision University of Houston – Victoria Jennifer’s leadership skills were developed and encouraged within the Alief Public Schools where she worked first as a volunteer and then as a teacher and administrator. In her current role as School Board Trustee she hopes to continue serving the community and students. Her experiences in working with at-risk students has heavily influenced her desire to continue making a difference and being an advocate for these children. Jennifer has lived in Alief with her husband since their marriage in 1977. Both of her children started kindergarten at Kennedy Elementary and graduated from Elsik High School.

Position 7: Natasha Butler, Member Elected: November 2017 Member since November 2017 Occupation: Accountant She has been an active volunteer and mentor for the Alief Community for over 15 years. She serves as a member of various organizations including Alief Super Neighborhood Council, Citgo Innovation Academy at Olle STEM Advisory Board, Community Centered Health Advisory Council, and Harris County Houston Sports Authority. She is an alumni of Harris County Leadership ISD. She currently serves as a City of Houston Ambassador for Fair Housing and Community Development. She also is the owner of Spice Lane Community Investment Group which provides access to educational, housing and employment opportunities to low income families. She currently has a daughter attending an Alief ISD school. 11 District Organizational Chart HD Chambers Superintendent

Charles Woods Ava Montgomery Deputy Superintendent of Deputy Superintendent of Preparing Students for Tomorrow — Caring for Them Today Business Services Curriculum & Instruction

Deanna Wentz Dr. Elizabeth Veloz-Powell Hilda Rodriguez Patrick Cherry Dr. Sue Page Nancy Trent Dr. Rayyan Amine Asst. Supt. of Asst. Supt. of Asst. Supt. of Area Supt. for Innovation Area Supt. Area Supt. Asst. Supt. of School Finance Human Resources Support Services Improvement & Accountability

Katina Gordon Campus Principals Campus Principals Campus Principals Julee Patterson Richard Torres Director of Area A Area B Area C Director of Budget Director of Transportation Risk Management AECHS ALC Albright Nikki Colleen Kimberly Boone AMS Alexander Godbolt Brown Smith Center for Advanced Careers Budewig Best Director of Director Director of Hastings Bush Chambers Scott Moehlig Research & of School Public Shannon Rohlfing Darrell Alexander HNGC Chancellor Collins Director of Athletics Evaluation Improvement Relations Controller Exec. Dir. of HR Innovative Academies Crossroads Elsik Kerr Cummings ENGC Killough Hearne Hicks Klentzman Holmquist Glenn Jarrett Pat Praesel Liestman Kennedy Holub Director of Tax Collector/Assessor Directors of Olle LandisHeflin Horn Construction & Facilities Human Outley Martin Mahanay

12 Resources Petrosky O’Donnell Mata Rees Owens Miller Adam Tabor Dr. Tangela Beston Youngblood SOAR/LINC/NHS Smith Director of Procurement & Jeff Delisle Taylor Sneed Distribution Stacy Frenchwood Director of Maintenance Youens

Shawn Williams

Heather Hayes-Ramirez Director of Nutrition

Kathy Jahn Karla Kessler Dr. Alvia Baldwin Dr. Jackie Armwood Executive Director of Director of Director of Director of Dan Turner Chief of Police Curriculum & Instruction Federal Programs Guidance & Counseling Student Services

Al Reaves Director of MIS

Wally Rakestraw Monica Baines Kimberly Crow Jennifer Baker Joni Maniatis Pam Lowe Renferd Joseph Janine Hoke Patricia Cantu Nicole Roberts Director of Director of Director of Director of Director of Director of Director of Director of Director of Director of Desktop Computing & Advanced CTE & Innovation CTE Curriculum & Digital Learning Fine Arts Prof. Growth & Second Language Special Network Services Academics Instruction Improvement Education Education

Gerard Tafallo Manager of Communication Services Alief Independent School District

Enrollment by Campus

Actual Actual Actual Actual Projected Campus 2016-17 2017-18 2018-19 2019-20 2020-21 High Schools Hastings 3,126 3,127 3,147 3,194 3,174 Elsik 3,188 3,257 3,246 3,290 3,107 Taylor 3,227 3,210 3,118 3,111 3,017 Altnernative Learning Center 146 130 150 109 206 Kerr 804 806 796 791 810 Hastings Ninth Grade Center 966 997 867 1,105 980 Elsik Ninth Grade Center 1,053 1,019 1,051 1,101 980 Crossroads 49 36 58 51 55 Early College High School 428 402 401 408 400 Soar / Night High School 143 152 168 173 135 Middle Schools Alief 948 965 1,002 1,017 962 Olle 1,143 1,095 1,066 1,195 1,168 Killough 898 989 1,003 890 884 Holub 887 923 900 919 868 Albright 1,099 1,150 1,190 1,152 1,145 O'Donnell 1,259 1,320 1,381 1,396 1,360 Elementary Schools Youens 945 918 899 864 813 Boone 872 823 807 748 754 Martin 881 936 880 874 871 Chambers 732 731 695 595 596 Smith 855 847 826 767 696 Mahanay 616 631 597 597 574 Kennedy 746 699 726 738 725 Chancellor 1,013 951 947 909 925 Liestman 834 822 793 725 762 Petrosky 587 547 590 656 683 Heflin 886 913 913 893 866 Cummings 617 575 556 527 561 Rees 611 602 582 573 639 Alexander 798 809 719 697 708 Hearne 1,009 991 949 963 972 Landis 850 800 743 745 744 Sneed 1,075 1,122 1,087 1,060 1,028 Best 832 854 754 804 780 Outley 1,168 1,215 1,144 1,152 1,150 Hicks 813 782 756 714 711 Bush 870 874 870 923 995 Collins 1,059 969 931 920 987 Horn 1,097 996 936 927 1,022 Holmquist 1,151 1,130 1,162 1,121 1,149 Intermediate Schools Owens 1,104 1,074 980 1,030 992 Klentzman 1,056 1,063 989 950 930 Youngblood 1,113 1,047 1,054 1,047 1,039 Mata 829 822 884 950 951 Miller 923 939 965 971 955 Budewig 1,225 1,288 1,338 1,350 1,333

Total Enrollment 46,531 46,348 45,616 45,692 45,162 13 Alief ISD Map (all street addresses below are in Houston, Texas) Mapa de Alief ISD (todas las direcciones de calles de abajo son en Houston, Texas) Bản đồ Alief ISD (tất cả các địa chỉ đường phố dưới đây đều nằm trong phạm vi Houston, Texas) ELEMENTARY SCHOOLS ESCUELAS PRIMARIAS 37 CÁC TRƯỜNG TIỂU HỌC 25 J Hayes 10 1 Alexander Elementary School 19 8500 Brookwulf, 77072 12 23 281-983-8300 2 Best Elementary School 21 28 Alief-Clodine 10000 Centre Parkway, 77036 C 713-988-6445 35 I A 6 7 3 Boone Elementary School 31 F G H 11400 Bissonnet, 77099 20 38 46 40 24 D E 281-983-8308 9 17 44

4 Bush Elementary School Winkleman 39 45 41 32 9730 Stroud, 77036 B 29 4 34 713-272-3220 5 5 Chambers Elementary School 18 43 16 10700 Carvel, 77072 42 281-983-8313 6 Chancellor Elementary School 11 4350 Boone Road, 77072 1 30 15 281-983-8318 36 7 Collins Elementary School Bissonnet 9829 Town Park Drive, 77036 FT. BEND COUNTY LINE 27 3 13 HWY 59 713-272-3250 33 2 8 Cummings Elementary School 14 10455 South Kirkwood, 77099 8 22 SW FWY 281-983-8328 Leawood 26 9 Hearne Elementary School INTERMEDIATE SCHOOLS Huntington Stancliff 13939 Rio Bonito, 77083 Place Dr 281-983-8333 ESCUELAS INTERMEDIAS W. Bellfort 10 Heflin Elementary School CÁC TRƯỜNG TRUNG HỌC ĐỆ NHỊ 3303 Synott Road, 77082 281-531-1144 25 Budewig Intermediate School HIGH SCHOOLS & PROGRAMS 12570 Richmond, 77082 11 Hicks Elementary School ESCUELAS PREPARATORIAS Note: Map Not To Scale 281-988-3200 8520 Hemlock Hill Drive, 77083 Y PROGRAMAS 281-983-8040 26 Klentzman Intermediate School 12 Holmquist Elementary School 11100 Stancliff, 77099 CÁC TRƯỜNG TRUNG HỌC VÀ 15040 Westpark Drive, 77082 281-983-8477 CÁC CHƯƠNG TRÌNH Map Key 281-988-3024 27 Mata Intermediate School 13 Horn Elementary School 9225 South Dairy Ashford, 77099 37 Alief Early College High School Elementary Schools 10734 Bissonnet, 77099 281-983-7800 2811 A Hayes Road, 77082 281-988-3223 28 Miller Intermediate School 281-988-3010 Intermediate Schools 14 Kennedy Elementary School 15025 Westpark, 77082 38 Elsik High School 10200 Huntington Place Drive, 77099 281-531-3430 12601 High Star, 77072 Middle Schools 281-983-8338 29 Owens Intermediate School 281-988-3150 15 Landis Elementary School 6900 Turtlewood Drive, 77072 39 Elsik Ninth Grade Center High Schools & Programs 10255 Spice Lane, 77072 281-983-8466 6767 South Dairy Ashford, 77072 281-988-3239 281-983-8343 30 Youngblood Intermediate School Support Facilities 16 Liestman Elementary School 8410 Dairy View Lane, 77072 Alief International Academy 7610 Synott Road, 77083 281-983-8020 Elsik Ninth Grade Center 281-983-8348 281-988-3560 17 Mahanay Elementary School 40 Hastings High School SUPPORT FACILITIES 13215 High Star, 77083 4410 Cook Road, 77072 INSTALACIONES DE APOYO MIDDLE SCHOOLS 281-983-8355 281-988-3110 CÁC CƠ SỞ TRỢ GIÚP 18 Martin Elementary School ESCUELAS MEDIAS 41 Hastings Ninth Grade Center 11718 Hendon, 77072 CÁC TRƯỜNG PHỔ THÔNG CƠ SỞ 6750 Cook Road, 77072 A Administration Building 281-983-8363 281-988-3139 4250 Cook Road, 77072 19 Outley Elementary School 31 Albright Middle School Life Sciences Innovative Academy B Alief Support Facility/Tax Office 12355 Richmond, 77082 6315 Winkleman, 77083 Hastings Ninth Grade Center 14051 Bellaire Blvd., 77083 281-584-0655 281-983-8411 281-988-3590 C Crump Stadium & Athletic Facilities 20 Petrosky Elementary School 32 Alief Middle School 42 Kerr High School 12321 Alief Clodine, 77082 6703 Winkleman, 77083 4415 Cook Road, 77072 8150 Howell Sugar Land Road, 77083 D Maintenance Dept. 281-983-8366 281-983-8422 281-983-8484 12135 High Star, 77072 21 Rees Elementary School 33 Holub Middle School 43 Taylor High School E MIS/Police Dept. 16305 Kensley Drive, 77082 9515 South Dairy Ashford, 77099 7555 Howell Sugar Land Road, 77083 12135 ½ High Star, 77072 281-531-1444 281-983-8433 281-988-3500 F Ness Natatorium 22 Smith Elementary School 34 Killough Middle School 44 Alief Learning Center 12400 High Star, 77072 11300 Stancliff, 77099 7600 Synott Road, 77083 4427 Belle Park, 77072 G Printing Services/Warehouse 281-983-8380 281-983-8444 281-983-8000 12101 7th Street, 77072 23 Sneed Elementary School 35 O’Donnell Middle School 45 Crossroads H Purchasing 9855 Pagewood Lane, 77042 14041 Alief Clodine, 77082 12360 Bear Ram Road, 77072 12102 High Star, 77072 713-789-6979 281-495-6000 281-988-3266 I Transportation 24 Youens Elementary School 36 Olle Middle School 46 Soar/LINC/Night High School 6150 Synott, 77083 12141 High Star, 77072 9200 Boone Road, 77099 12501 High Star (Annex) J Center for Advanced Careers 281-983-8383 281-983-8455 281-988-3499 12160 Richmond Avenue, 77082

This product is for informational purposes and may not have been prepared for or be suitable for legal, engineering, or surveying purposes. It does not represent an on-the-ground survey and represents only the approximate relative location of property boundaries. 14

Alief Independent School District

Classification of Revenues and Expenditures

Section 44.007 of the Texas Education Code requires that a standard school district fiscal accounting system be adopted by each school district. The system must meet at least the minimum requirements prescribed by the State Board of Education and also be subject to review and comment by the state auditor. Additionally, the accounting system must conform with Generally Accepted Accounting Principles (GAAP). This section further requires that a report be provided at the time that the school district budget is filed, showing financial information sufficient to enable the State Board of Education to monitor the funding process, and to determine educational system costs by school district, campus and program.

A major purpose of the accounting code structure is to establish the standard school district fiscal accounting system required by law. Although certain codes within the overview may be used at local option, the sequence of the codes within the structure, and the funds and chart of accounts, are to be uniformly used by all school districts in accordance with GAAP.

Basic System Expenditure Code Composition  Fund Code – A mandatory 3-digit code is to be used for all financial transactions to identify the fund group and specific funds. The first digit refers to the fund group, and the second and third digits specify the fund.  Function Code – A mandatory 2-digit code that identifies the purpose of the transaction is applied to expenditures. The first digit identifies the major service area and the second digit refers to the specific function within the area.  Object Code – A mandatory 4-digit code identifying the nature and object of an account, a transaction or a source. The first of the four digits identifies the type of account or transaction, the second digit identifies the major area and the third and fourth digits provide further sub-classifications.  Sub-Object – Optional code. Used at Alief ISD to provide special accountability for certain programs or areas.  Organization Code – A mandatory 3-digit code identifying the organization; i.e., campus, department.  Fiscal Year Code – A mandatory single digit code that identifies the fiscal year of the transaction or the project year of inception of a grant project.  Program Intent Code – A 2-digit code used to designate services provided to students.  Optional Code 3, 4, and 5 – Optional code that may be used to further describe the transaction.

District revenues are classified by fund and object or source. There are three major sources: local sources, state sources and federal sources.

Expenditures budgets are legally adopted at the fund and function level. However, within this document we have included several additional presentations of expenditures. These presentations segregate expenditures by either organization or by major object. Major object codes are used to describe the type of items purchased or services obtained. The major object codes used in this document are: payroll and related costs, purchased and contracted services, supplies and materials, other operating expenditures and capital outlay. Fund codes have been previously described in the preceding Financial Structure section. Following is a description of the function codes used throughout this document.

15

Function Codes General Descriptions Class Detail Description ______

10 Instruction and Instructional Related Services

11 Instruction This function is used for activities that deal directly with the interaction between teachers and students. This function includes expenditures for direct classroom instruction and other activities that deliver, enhance or direct the delivery of learning situations to students. Expenditures for the delivery of instruction in regular program basic skills, bilingual and ESL programs, compensatory, remedial or tutorial programs, gifted and talented educational programs and vocational education programs are classified in function 11. For example, function 11 includes classroom teachers, teacher aides and graders, but does not include curriculum development (13) or principals (23).

12 Instructional Resources and Media Services This function is used for expenditures that are directly and exclusively used for resource centers, establishing and maintaining libraries and other major facilities dealing with educational resources and media. For example, function 12 includes librarians, but does not include textbooks (11) or reference books in the classroom (11).

13 Curriculum Development and Instructional Staff Development This function is used for expenditures that are directly and exclusively used to aid instructional staff in planning, developing and evaluating the process of providing learning experiences for students. This function also includes expenditures related to research and development activities that investigate, experiment and/or follow-through with the development of new or modified instructional methods, techniques, procedures, services, etc. For example, this function includes staff who research and develop innovative, new, or modified instruction and staff who prepare inservice training for instructional staff, but does not include salaries of instructional staff when attending inservice training (11 or 12).

20 Instructional and School Leadership

21 Instructional Leadership This function encompasses those district-wide activities which have as their purpose managing, directing and supervising the general and specific instructional programs and activities. For example, function 21 includes instructional supervisors, and Assistant Superintendent for Instruction, but does not include principals (23).

23 School Leadership This function includes expenses for directing, managing and supervising a school. It includes salaries and supplies for the principal, assistant principal and other administrative and clerical staff, including attendance clerks.

16

Function Codes General Descriptions Class Detail Description ______

30 Support Services - Student

31 Guidance, Counseling, and Evaluation Service This function includes expenses for testing and assessing students’ abilities, aptitudes and interests with respect to career and educational goals and opportunities. It includes psychological services, testing and counseling.

32 Social Work Services This function includes expenditures which directly and exclusively promote and improve school attendance. Examples include visiting teachers, home visitor aides and truant officers.

33 Health Services This function embraces the area of responsibility providing health services which are not a part of direct instruction. It includes medical, dental and nursing services.

34 Student Transportation This function includes the cost of providing management and operational services for transporting students to and from school. Function 34 includes transportation supervisors and bus drivers, but does not include field trips (11) or student organization trips (36).

35 Food Services This function includes the management of the food service program at the schools and the serving of meals, lunches, or snacks in connection with school activities. Function 35 includes cooks and food purchases, but does not include concession stands (36).

36 Cocurricular/Extracurricular Activities This function incorporates those activities which are student and curricular related, but which are not necessary to the regular instructional services. Examples of co-curricular activities are scholastic competition, speech, debate and band. Examples of extracurricular actives are football, baseball, etc. and the related activities (drill team, cheerleading) that exist because of athletics. Function 36 includes athletic salary supplements paid exclusively for coaching, directing or sponsoring extracurricular athletics, but does not include salaries for teaching physical education (11).

40 Administrative Support Services

41 General Administration This function includes expenses incurred for the overall administrative responsibilities of the school district. It includes expenses for the School Board, superintendent’s office, tax office, personnel services, financial services and administrative attendance personnel.

50 Support Services - Non Student Based

51 Plant Maintenance This function deals with expenditures made to keep buildings, grounds, and equipment safe for use and in efficient working condition. This function also includes expenditures associated with warehousing and receiving services. Examples include janitors, facility insurance premiums, utilities and warehouse personnel.

17

Function Codes General Descriptions Class Detail Description ______

50 Support Services - Non Student Based (continued)

52 Security and Monitoring Services This function is used for expenditures/expenses that are for activities to keep student and staff surroundings safe, whether in transit to or from school, on a campus, or participating in school-sponsored events at another location. Examples include police and crossing guards.

53 Data Processing Services Non-instructional data processing services which include computer facility management, computer processing, systems development, analysis and design. Personal computers (PC’s) that are stand alone are to be charged to the appropriate function. Peripherals, including terminals and printers, are to be charged to the appropriate function.

60 Ancillary Services

61 Community Services This function encompasses all other activities of the school district which are designed to provide a service or benefit to the community as a whole or a portion of the community. Examples would include recreation programs, public library services and parenting programs.

70 Debt Service

71 Debt Service This function includes expenditures for bond and lease purchase principal, and all types of interest paid.

80 Capital Outlay

81 Facilities Acquisition and Construction This function includes the acquisition of land and buildings, the remodeling of buildings and additions to buildings and installation and extension of service systems and other built-in systems.

90 Intergovernmental Charges

93 Payments to Fiscal Agent / Member District of Shared Services Arrangements This function code is used for expenditures that are for (1) payments from a member district to a fiscal agent of a shared services arrangement; or, (2) payments from a fiscal agent to a member district of a shared services arrangement.

95 Payments to Juvenile Justice Alternative Education Programs This function code is used for expenditures that are for the purpose of providing financial resources for Juvenile Justice Alternative Education Programs under Chapter 37, TEC. This function code is also used to account for incremental costs associated with this activity.

99 Other Intergovernmental Charges This function code is used for amounts paid to other governmental entities such as county appraisal districts for costs related to the appraisal of property.

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Alief Independent School District Combined Budget Summary: 2020-21 General Fund, Debt Service Fund & Food Service Special Revenue Funds

2020-21 General Fund Debt Service Food Service Total Revenues 5710 Tax collections $ 173,188,986 $ 35,465,885 $ 208,654,871 5742 Investment earnings 800,000 250,000 $ 50,000 1,100,000 5749 Miscellaneous 2,654,003 30,000 2,684,003 5751 Food services-meals 2,150,000 2,150,000 Total Local Revenues 176,642,989 35,715,885 2,230,000 214,588,874

5810 Foundation school program 247,460,980 247,460,980 5829 Miscellaneous state revenue 6,561,841 150,000 6,711,841 5831 Teacher retirement on-behalf 21,115,000 21,115,000 Total State Revenues 275,137,821 - 150,000 275,287,821

5919 Miscellaneous federal revenue 11,685,000 807,016 700,000 13,192,016 5921 School breakfast program 5,650,000 5,650,000 5922 National school lunch program 18,000,000 18,000,000 5933 USDA commodities 1,946,500 1,946,500 Total Federal Revenues 11,685,000 807,016 26,296,500 38,788,516

Total Revenues 463,465,810 36,522,901 28,676,500 528,665,211

Expenditures 11 Instruction 292,621,331 292,621,331 12 Instructional resources & media 5,517,423 5,517,423 13 Curriculum & staff development 5,127,644 5,127,644 21 Instructional leadership 5,759,665 5,759,665 23 School leadership 30,239,507 30,239,507 31 Guidance, counseling & eval. 22,745,151 22,745,151 32 Social work services 399,143 399,143 33 Health services 8,127,056 8,127,056 34 Student transportation 18,441,013 18,441,013 35 Food services 187,500 28,676,500 28,864,000 36 Cocurricular/extracurricular 5,076,678 5,076,678 41 General administration 9,268,276 9,268,276 51 Plant maintenance & operations 38,283,596 38,283,596 52 Security and monitoring services 7,233,428 7,233,428 53 Data processing services 3,783,649 3,783,649 61 Community service 2,986,760 2,986,760 71 Debt service 315,077 36,815,901 37,130,978 81 Facilities acquisition & const. 851,913 851,913 93 Payments to fiscal agent 676,500 676,500 95 Payments to JJAEP 250,000 250,000 99 Other governmental charges 1,574,500 1,574,500 Total Expenditures 459,465,810 36,815,901 28,676,500 524,958,211

Excess of Revenues Over (Under) Expenditures 4,000,000 (293,000) - 3,707,000

Fund Balance-Beginning-Projected 91,772,247 4,983,587 1,970,103 98,725,937 Fund Balance-Ending-Projected $ 95,772,247 $ 4,690,587 $ 1,970,103 $ 102,432,937

19 Alief Independent School District

Tax Rate Comparison

Fiscal Year 2020-21 District County Total Rate General Debt Service Galena Park Harris 1.4581 1.1281 0.3300 Alvin Brazoria 1.3977 1.0347 0.3630 Katy Harris 1.3888 0.9988 0.3900 Spring Harris 1.3843 0.9343 0.4500 Humble Harris 1.3841 1.0341 0.3500 Pasadena Harris 1.3830 1.0730 0.3100 Pearland Brazoria 1.3585 0.9329 0.4256 Cypress-Fairbanks Harris 1.3555 0.9555 0.4000 Deer Park Harris 1.3496 1.0796 0.2700 Dickinson Galveston 1.3440 0.8740 0.4700 Goose Creek Harris 1.3411 1.0436 0.2975 Klein Harris 1.3373 0.9573 0.3800 Channelview Harris 1.3138 0.9664 0.3474 Spring Branch Harris 1.3073 1.0028 0.3045 Tomball Harris 1.2900 0.9400 0.3500 Aldine Harris 1.2744 0.9719 0.3025 La Porte Harris 1.2697 1.0397 0.2300 Lamar Consolidated Fort Bend 1.2691 0.9191 0.3500 Clear Creek Galveston 1.2659 0.9359 0.3300 Fort Bend Fort Bend 1.2402 0.9502 0.2900 Alief Harris 1.2048 0.9998 0.2050 Houston Harris 1.1331 0.9664 0.1667

Average Tax Rate 1.3205 0.9881 0.3324

Alief Tax Rate 1.2048 0.9998 0.2050

20 Alief Independent School District

Combined Tax Rate Comparison with area School Districts for fiscal year 2020-21

1.60

1.50 1.458

1.389 1.40 1.383 1.384 1.356 1.337 1.307 1.30 1.274 1.2661.269 1.240 1.205 1.20

1.133

1.10

1.00

21 Alief Independent School District

Impact of Budget on Taxpayers

2016-17 2017-18 2018-19 2019-20 2020-21

Assessed/Market value of a home 131,431$ 144,084$ 145,272$ 155,160$ 163,011$

Less: Homestead exemption 25,000 25,000 25,000 25,000 25,000

Taxable value 106,431 119,084 120,272 130,160 138,011

Taxable value divided by 100 1,064 1,191 1,203 1,302 1,380

Total property tax rate 1.3050 1.3300 1.3300 1.2441 1.2048

Property tax due $1,389 $1,584 $1,600 $1,619 $1,663

Increase in taxes $122 $195 $16 $20 $43

Property tax percent increase from prior year 9.7% 14.0% 1.0% 1.2% 2.7%

Property Tax Due

$1,700 $1,663 $1,600 $1,619 $1,600 $1,500 $1,584 $1,400 $1,300 $1,389 $1,200 $1,100 $1,000 2016-17 2017-18 2018-19 2019-20 2020-21

Each year the Harris County Appraisal District appraises property based on market conditions such as sales in the surrounding areas. The above schedule shows how market conditions and adopted tax rates would affect the assessed value through 2020-21 based on the overall appraisal value trends in the District.

22

General Fund

General Fund Overview

The General Fund is used to account for all financial transactions not properly included in other funds. The principal sources of revenue include local property taxes and state aid. Expenditures include all costs associated with the daily operations of the schools.

Enrollment Trend

The first step in building the General Fund budget is to develop accurate estimates of student enrollment. State revenue estimates, as well as campus expenditure and staffing allocations, rely heavily upon enrollment Enrollment Trend data. In February of each year, a Long-Range Plan is presented to the Board 49,000 which details enrollment 47,000 projections, facilities plans 45,000 and the resulting financial 43,000 forecast. 41,000 The primary enrollment 39,000 forecasting technique used 37,000 by the District is the cohort- 35,000 survival method. This model uses historical data to project the number of students based on a survival rate. In Total Enrollment addition to cohort-survival techniques, linear regression and demographic information are incorporated into these projections.

The District experienced fairly significant increases in enrollment during the 1990’s of approximately 1,300-1,500 students per year. For the last 10 years, enrollment fluctuations were fairly small, with the exception of 2014-15 (+1,063 or 2.30%). With a large number of students residing in apartments, enrollment variations are most directly tied to apartment occupancy rates. There is very minimal residential construction within the district boundaries and minimal amounts of vacant land for such construction. In the last four years, the district has had slight enrollment declines (< 2%) each year. These declines are partially due to competition from charter facilities combined with changes in apartment occupancy rates. For 2019-20, the projection was for a minimal decrease in enrollment of 317 students (0.69%) to 45,299. As of the fall snapshot date, enrollment was 45,307. However, as the year progressed, the district experienced additional declines in enrollment. As of the March 5, 2020 the enrollment count was 44,756 – down 551 students from the fall snapshot. District personnel had begun investigating the causes of this decline (movement of students to other areas in Houston, other cities, other states, and to charter schools – no one major factor); however, on March 12, 2020 the district closed due to COVID-19 and did not re-open for the remainder of the school year. Enrollment projections for the 2020-21 school year had been completed prior to closure with anticipated enrollment of 45,162. Given the level of uncertainty at the time, district personnel continued the budget process using these estimates.

Enrollment and apartment occupancy rates are typically monitored throughout the year. Contingency plans are implemented (to the extent possible) when actual enrollment is significantly different from these estimates.

23

General Fund (continued)

Revenue Source Trend

300,000,000 280,000,000 260,000,000 240,000,000 220,000,000 200,000,000 180,000,000 160,000,000 State 140,000,000 120,000,000 Local 100,000,000 80,000,000 60,000,000 40,000,000 20,000,000 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

Revenue Trends and Assumptions

Approximately 59% of the funding in the General Fund revenue budget comes from the State in fiscal year 2020-21 – down from 61% in 2019-20. The remainder of the revenue necessary to fund operating expenditures is derived primarily from local property taxes.

Local Revenue

The primary source of local revenue is tax collections. In order to budget tax revenue, district personnel must estimate the property value, apply the tax rate to that value and estimate the collection percentage. The Harris County Appraisal District (HCAD) appraises all District property.

We are currently projecting an adjusted property value of approximately $16.8 billion for 2019-20 – an increase of 7.35%. This follows increases of 4.12% and 2.31% for the 2017-18 and 2018-19 fiscal years, respectively. Based on these trends and the overall condition of the housing market in the Houston area, continued moderate growth in values (4.0%) is projected.

The local property tax revenue budget was computed using a tax rate of $0.9998 – a reduction of 3.93 cents from the 2019-20 tax rate. Tax compression was mandated by the passage of House Bill 3 (H.B. 3) in the 86th Legislative session beginning with fiscal year 2019-20, with additional compression required in subsequent years. The district’s tax rate is divided into three components as follows:

 Tier I Tax Rate: Alief ISD’s 2019-20 Tier I rate was $0.93. Tier I rates are compressed based on statewide or district property value changes and are calculated by TEA. Alief ISD’s Tier 1 rate was reduced to $0.8907.  Enrichment Tax Rate: The enrichment tax rate is defined as any tax effort in excess of the Tier 1 rate. The enrichment rate is divided into golden pennies & copper pennies in the State funding formula. o Golden pennies were increased from 6 to 8 under H.B. 3. There is no compression for golden pennies. o Copper pennies were compressed to 2.91 in 2019-20 and there was no additional compression required for 2020-21.  Total M&O Tax Rate – The resulting total general fund tax rate is $0.9998 ($0.8907+$0.08+$0.0291).

Current tax revenue is budgeted at $172.8 million for 2020-21, up slightly (3%) from the previous year due to the combination of the increase in property value and the reduction in the tax rate. The COVID-19 pandemic is not expected to have a significant impact on local tax revenue. 24

General Fund (continued)

State Revenue

The Texas Legislature meets biennially, during odd numbered years. The structure of the school finance system remained relatively unchanged with no significant increases in funding for many years. However, H.B. 3 that passed during the 86th session in May, 2019, provided significant increases in funding, required increases in teacher compensation and mandated reductions in local property taxes. While the overall structure of the funding formula remained basically the same, significant new funding sources were added and existing elements were changed.

Under Tier I of the State system, the State subsidizes tax receipts as needed to produce a basic allotment for each student in average daily attendance. The basic allotment, which had not changed since 2015, was increased from $5,040 in 2018-19 to $6,160 for 2019-20 and 2020-21.

In addition to the increase in the basic allotment, other changes for this biennium included the following:

 New Early Education Allotment for students in grades K-3 who are economically disadvantaged or limited English proficiency  New College, Career, Military Readiness Outcomes Bonus with funding paid for each annual graduate above a certain threshold percentage  New Teacher Incentive Allotment with a goal of providing a six-figure salary for teachers and to prioritize high needs areas and rural district campuses  New Dyslexia Allotment  Significant increases in compensatory education funding with weights increasing from 0.20 to 0.225-0.275 based on the census block for educationally disadvantage students  Expansions in CTE funding, increases in the Mainstream Special Education weighted funding, funding for an extended school year, and funding for dual language programs  Funding elements eliminated include the High School Allotment, the Gifted and Talented Allotment, the Staff Allotment and the Cost of Education Index.  Changed from the use of previous year to current year property values in the calculation of the local share of entitlements

Alief ISD’s total State/local Tier I entitlement increased significantly in 2019-20 due to these changes in HB 3. Once the total Tier I entitlement is calculated it is divided into the State and local portions. Current year property value is now used to determine the local portion of the Tier I entitlement. Prior to HB 3, prior year property value was used. As local property value increases, the State portion of Tier I decreases. As a result of the change to current year value, districts with increasing values no longer benefit from those increases for one year before State funding is reduced.

Texas districts also receive Tier II (or enrichment) funding. In the first level of Tier II (Golden Pennies), the State subsidizes tax receipts as needed to produce a guaranteed level of revenue per student per penny of property tax levy for a certain number of pennies above the Tier 1 rate. HB 3 changed the number of Golden Pennies from six to eight. The guaranteed yield for Golden pennies is now set at the 160% of the basic allotment – $98.56 for 2019-20 and 2020-21. Prior to HB 3, the yield on these pennies was tied to Austin ISD’s wealth level ($106.28 for 2018-19). This change in determining the yield means that districts will no longer see automatic increases in Tier II each year – increases will only occur through Legislative action to increase the basic allotment.

Any additional pennies above the compressed rate ($0.8907) plus the 8 Golden Pennies are called Copper Pennies and generate the second level of Tier II funding. The yield on Copper Pennies was increased from $31.95 to $49.28; however, districts were also required to reduce the number of copper pennies.

25

General Fund (continued)

State Revenue (continued)

The Texas Education Agency provided a hold harmless provision for the 2019-20 school year due to the COVID-19 pandemic. A limited hold harmless (first 12 weeks of the school year) provision will be in place for the beginning of the 2020-21 school year. Given the significant impact of the pandemic and the effect on operations (remote vs. in person instruction), enrollment, and attendance, State revenue projections include a very high degree of uncertainty. District personnel will continue to monitor all information coming from the Agency and will make appropriate budget adjustments and communicate to the Alief Board of Trustees as new information becomes available.

Expenditure Summary

The proposed General Fund expenditure budget for 2020-21 is $459.5 million. This budget is a decrease of approximately 2.95% from projected fiscal year 2019-20 expenditure levels. Note that 2019-20 expenditures were elevated due to purchases of hotspots and computer devices (Chromebooks, laptops, etc) to prepare for expansion of remote learning in the 2020-21 school year. The district expects portions of these costs to be reimbursement through federal grant funding at a later date. The district also incurred significant additional expenditures for various Personal Protective Equipment (masks, hand sanitizer, gloves, barriers) and cleaning supplies; however, these cost increases were offset by reductions in substitute cost, fuel, and utilities.

Approximately 89% of the district’s budget is in the area of payroll and employee benefits. In any year where the basic allotment is increased (which included 2019-20), HB 3 mandates salary increases for the majority of employees. Therefore, a significant salary increase (6%-8.5%) was approved for 2019-20. Due to the COVID-19 pandemic and the level of uncertainty surrounding State funding estimates for 2020-21 and beyond, the district was not able to approve a salary increase for 2020-21. When comparing the total compensation plan (salary plus benefits) to other area districts, Alief is expected to remain at or near the top. Alief offers employees a “benefit rich” health insurance plan at a very low comparative cost.

Expenditures by Major Object

Payroll 2% 0% 4% Purch. Svcs. 5%

Supplies

Other op.

Capital Outlay/Debt Service 89%

26

General Fund (continued)

Expenditure Summary (continued)

The majority of base staffing positions are allocated based on enrollment. With the projected decrease in enrollment, ratio based teaching and other campus professional positions were reduced. However, targeted increases were necessary to provide staff for specific purposes as follows:  Additional clerical, professional and teacher positions due to the increase in the number of identified special education students  Additional teachers (19) and paraprofessionals (26) to support expansion of full day Pre- Kindergarten to 9 additional sites

These changes resulted in an overall increase in staffing of 82.5 personnel units.

Overall non-payroll related expenditures remained relatively flat as compared with 2019-20 adopted budget with campus base per-pupil allotments staying flat and other budget increases held to a minimum.

2019-20 2020-21 Elementary base allotment$ 93.00 $ 93.00 Intermediate base allotment 97.00 97.00 Middle base allotment 101.00 101.00 High school base allotment 112.00 112.00

Fund Balance Impact

Current projections indicate that the district will decrease fund balance by approximately $8.5 million for fiscal year 2019-20 bringing ending fund balance to approximately $91.8 million. This reduction in fund balance was caused by lower than anticipation State revenue (decrease in enrollment), increase in payroll expenditures due to earlier school start date, and an increase in expenditures to provide internet connectivity and computer devices to students for remote learning.

The fiscal year 2020-21 adopted budget is a surplus budget of $4.0 million. The district adopted a surplus budget in order to provide a slight cushion given the significant level of uncertainty due to the COVID-19 pandemic. Projected fund balance at August 31, 2021 of $95.8 million, represents approximately 21% of annual budgeted expenditures or approximately 2.5 months of expenditures. This is a modest fund balance level which provides some stability given uncertainty in projections of future revenues and expenditures.

27 General Fund Five Year Summary of Revenues & Expenditures by Major Object & Function Years Ended August 31, 2017 - August 31, 2021 (Budgeted)

Actual Actual Actual 2016-17 2017-18 2018-19 Revenues 5711 Current taxes $ 160,638,050 $ 166,495,592 $ 170,514,130 5712-19 Taxes-delinquent, P&I 831,733 102,397 824,417 5739 Summer school & day care 701,040 670,942 614,048 5742 Investment earnings 1,003,628 1,914,483 3,090,444 5743 Facility rental 63,201 95,905 95,905 5752 Athletics/concessions 211,720 245,924 179,541 5753 After school program 80,609 449,956 449,956 5744-69 Miscellaneous local revenue 2,360,425 2,054,746 2,521,245 Total Local Revenues 165,890,406 172,029,945 178,289,686 5812 Foundation school fund 222,872,259 222,736,800 224,028,604 5814 Other state revenue 163,376 34,370 690,518 5831 TRS On-behalf contribution 19,199,127 20,990,779 20,313,876 Total State Revenues 242,234,762 243,761,949 245,032,998 5929 Miscellaneous federal revenue 13,113,278 13,070,938 13,317,949 Total Revenues 421,238,446 428,862,832 436,640,633 Expenditures 11 Instruction 277,013,745 274,957,490 272,441,916 12 Instructional resources & media services 5,254,721 5,240,703 5,174,411 13 Curriculum & staff development 4,760,786 5,054,737 5,519,912 21 Instructional leadership 5,152,844 4,829,063 4,959,595 23 School leadership 27,956,589 28,239,595 28,327,166 31 Guidance, counseling, & evaluation 20,059,919 20,639,095 20,991,727 32 Social work services 370,168 380,675 372,506 33 Health services 5,724,943 6,486,706 6,937,881 34 Student transportation 15,732,185 15,280,962 18,064,975 35 Food services 200,425 170,562 176,193 36 Cocurricular/extracurricular activities 5,036,287 4,801,007 4,550,700 41 General administration 8,651,481 8,714,733 8,567,366 51 Plant maintenance & operations 36,311,772 35,231,689 36,287,024 52 Security & monitoring services 7,498,576 6,866,302 7,029,077 53 Data processing services 3,455,476 3,612,752 3,434,672 61 Community service 3,063,723 2,915,073 3,018,283 71 Debt service 315,077 315,077 315,077 81 Facilities acquisition & construction 1,016,288 891,448 1,745,895 93 Payments to fiscal agent 622,870 602,700 687,588 95 Payments to JJAEP 217,875 158,281 220,201 99 Other intergovernmental charges 1,365,922 1,468,656 1,518,323 Total Expenditures 429,781,672 426,857,306 430,340,488 Revenues Over (Under) Expenditures (8,543,226) 2,005,526 6,300,145 Other Financing Sources 1,189,611 - - Net Change in Fund Balance (7,353,615) 2,005,526 6,300,145 Fund Balances, beginning 99,344,546 91,990,931 93,996,457

Fund Balances, ending $ 91,990,931 $ 93,996,457 $ 100,296,602

28 Amended Preliminary Budget Projected Budget 2019-20 2019-20 2020-21

$ 167,516,873 $ 167,300,000 $ 172,788,986 - (725,000) 400,000 400,000 345,000 600,000 1,850,000 1,825,000 800,000 107,527 85,000 75,000 260,000 170,000 200,000 320,000 300,000 300,000 3,505,648 2,698,275 1,479,003 173,960,048 171,998,275 176,642,989 259,403,070 255,757,645 252,857,821 979,000 3,815,201 1,165,000 20,908,795 24,640,686 21,115,000 281,290,865 284,213,532 275,137,821 10,782,290 8,710,000 11,685,000 466,033,203 464,921,807 463,465,810

305,363,764 302,197,692 292,621,331 5,558,540 5,472,246 5,517,423 5,333,247 5,165,747 5,127,644 5,705,735 5,518,411 5,759,665 29,995,786 29,746,128 30,239,507 22,793,420 22,538,291 22,745,151 447,566 400,936 399,143 9,184,749 8,852,769 8,127,056 18,183,390 17,241,543 18,441,013 187,500 120,630 187,500 4,655,890 4,492,796 5,076,678 9,696,452 9,315,129 9,268,276 43,057,922 42,948,400 38,283,596 7,775,777 7,478,632 7,233,428 3,814,310 3,657,850 3,783,649 3,166,692 3,053,921 2,986,760 315,077 315,077 315,077 2,579,179 2,495,485 851,913 701,839 689,063 676,500 250,000 220,122 250,000 1,604,500 1,525,294 1,574,500 480,371,335 473,446,162 459,465,810 (14,338,132) (8,524,355) 4,000,000 - - - (14,338,132) (8,524,355) 4,000,000

100,296,602 100,296,602 91,772,247

$ 85,958,470 $ 91,772,247 $ 95,772,247

29

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General Fund

Expenditure Summary by Major Object Years Ended August 31, 2017 - August 31, 2021 (Budgeted)

Amended Preliminary Actual Actual Actual Budget Projected Budget 2016-17 2017-18 2018-19 2019-20 2019-20 2020-21

6100 Payroll costs $ 381,998,502 $ 383,063,980 $ 383,339,813 $ 413,178,178 $ 412,248,059 $ 409,594,620 6200 Purchased & contracted serv. 25,094,870 20,888,434 24,211,125 31,168,998 28,557,123 24,677,991 6300 Supplies and materials 13,844,412 13,563,880 14,154,261 25,325,774 23,084,067 16,722,252 6400 Other operating expend. 6,448,192 6,546,824 6,517,130 7,508,550 6,713,123 7,408,170 6500 Debt service 315,078 315,078 315,077 315,077 315,077 315,077 6600 Capital outlay 2,080,618 2,479,110 1,803,082 2,874,758 2,528,713 747,700

Total Expenditures $ 429,781,672 $ 426,857,306 $ 430,340,488 $ 480,371,335 $ 473,446,162 $ 459,465,810

Expenditures by Major Object

Payroll costs 3.64% 1.61% 5.37% 0.07% 0.16% Purchased & contracted serv.

Supplies and materials

Other operating expend.

Debt service

Capital outlay 89.15%

30 General Fund

Expenditure Summary by Major Object within Function Years Ended August 31, 2019 - August 31, 2021 (Budgeted)

Amended Preliminary Actual Budget Projected Budget 2018-19 2019-20 2019-20 2020-21 11 - Instruction 6100 Payroll costs $ 260,266,385 $ 284,181,049 $ 282,603,821 $ 280,244,138 6200 Purchased and contracted services 4,200,205 4,377,928 3,717,344 3,934,947 6300 Supplies and materials 6,872,474 15,722,761 15,139,791 7,850,869 6400 Other operating expenditures 572,355 717,766 372,476 591,377 6600 Capital outlay 530,497 364,260 364,260 - Total Function 11 272,441,916 305,363,764 302,197,692 292,621,331

12 - Instructional resources and media 6100 Payroll costs 4,846,575 5,223,708 5,218,947 5,190,737 6200 Purchased and contracted services 18,335 14,657 9,276 11,889 6300 Supplies and materials 307,325 314,267 238,901 312,447 6400 Other operating expenditures 2,176 3,451 2,664 2,350 6600 Capital outlay - 2,457 2,458 - Total Function 12 5,174,411 5,558,540 5,472,246 5,517,423

13 - Curriculum and staff development 6100 Payroll costs 4,852,389 4,550,603 4,526,687 4,406,768 6200 Purchased and contracted services 216,856 334,402 278,186 280,225 6300 Supplies and materials 140,206 135,164 136,109 146,760 6400 Other operating expenditures 310,461 313,078 224,765 293,891 Total Function 13 5,519,912 5,333,247 5,165,747 5,127,644

21 - Instructional leadership 6100 Payroll costs 4,610,417 5,220,718 5,214,496 5,395,271 6200 Purchased and contracted services 130,123 167,491 107,626 36,275 6300 Supplies and materials 147,509 210,051 140,003 206,845 6400 Other operating expenditures 71,546 107,475 56,286 121,274 Total Function 21 4,959,595 5,705,735 5,518,411 5,759,665

23 - School leadership 6100 Payroll costs 27,969,399 29,645,026 29,569,281 29,938,532 6200 Purchased and contracted services 182,965 166,132 42,977 89,400 6300 Supplies and materials 90,834 64,219 50,967 93,102 6400 Other operating expenditures 83,968 120,409 82,903 118,473 Total Function 23 28,327,166 29,995,786 29,746,128 30,239,507

31 -Guidance, counseling, & evaluation 6100 Payroll costs 17,750,538 19,363,190 19,257,522 19,273,222 6200 Purchased and contracted services 2,381,943 2,475,860 2,448,634 2,591,708 6300 Supplies and materials 504,446 528,279 450,990 462,569 6400 Other operating expenditures 354,800 426,091 381,145 417,652 Total Function 31 20,991,727 22,793,420 22,538,291 22,745,151

31 General Fund

Expenditure Summary by Major Object within Function (continued) Years Ended August 31, 2019 - August 31, 2021 (Budgeted)

Amended Actual Budget Projected Budget 2018-19 2019-20 2019-20 2020-21 32 - Social work services 6100 Payroll costs 371,309 444,805 400,260 394,043 6300 Supplies and materials - - - 2,400 6400 Other operating expenditures 1,197 2,761 676 2,700 Total Function 32 372,506 447,566 400,936 399,143

33 - Health services 6100 Payroll costs 5,803,259 6,348,098 6,253,454 6,288,542 6200 Purchased and contracted services 1,051,167 1,309,931 1,288,461 1,243,600 6300 Supplies and materials 52,444 1,492,450 1,288,295 560,099 6400 Other operating expenditures 24,061 34,270 22,559 34,815 6600 Capital outlay 6,950 - - - Total Function 33 6,937,881 9,184,749 8,852,769 8,127,056

34 - Student transportation 6100 Payroll costs 14,873,842 14,495,401 14,791,779 15,100,505 6200 Purchased and contracted services 858,413 672,794 240,121 309,960 6300 Supplies and materials 2,310,603 2,429,504 1,755,545 2,556,000 6400 Other operating expenditures (36,318) 83,530 287,935 114,548 6600 Capital outlay 58,435 502,161 166,163 360,000 Total Function 34 18,064,975 18,183,390 17,241,543 18,441,013

35 - Food services 6100 Payroll costs 37,860 37,500 25,991 37,500 6300 Supplies and materials 69,738 70,000 60,354 70,000 6400 Other operating expenditures 68,595 80,000 34,285 80,000 176,193 187,500 120,630 187,500

36 - Cocurricular/extracurricular 6100 Payroll costs 2,808,728 2,766,253 2,866,173 3,147,698 6200 Purchased and contracted services 356,077 420,935 371,930 384,275 6300 Supplies and materials 489,765 607,903 485,679 546,090 6400 Other operating expenditures 884,586 852,039 760,254 990,615 6600 Capital outlay 11,544 8,760 8,760 8,000 Total Function 36 4,550,700 4,655,890 4,492,796 5,076,678

41 - General administration 6100 Payroll costs 6,189,863 6,555,106 6,820,771 6,586,819 6200 Purchased and contracted services 1,270,944 1,514,637 1,282,260 1,366,678 6300 Supplies and materials 444,920 716,263 464,188 557,284 6400 Other operating expenditures 661,639 810,557 648,021 757,495 6600 Capital outlay - 99,889 99,889 - Total Function 41 8,567,366 9,696,452 9,315,129 9,268,276

32 General Fund

Expenditure Summary by Major Object within Function (continued) Years Ended August 31, 2019 - August 31, 2021 (Budgeted)

Amended Actual Budget Projected Budget 2018-19 2019-20 2019-20 2020-21 51 - Plant maintenance & operations 6100 Payroll costs 20,177,754 20,648,399 21,275,249 20,586,977 6200 Purchased and contracted services 10,926,105 16,816,047 16,168,358 11,537,531 6300 Supplies and materials 2,155,412 2,370,210 2,311,456 2,768,680 6400 Other operating expenditures 2,741,545 3,048,399 3,003,518 3,084,408 6600 Capital outlay 286,208 174,867 189,819 306,000 Total Function 51 36,287,024 43,057,922 42,948,400 38,283,596

52 - Security & monitoring services 6100 Payroll costs 6,786,680 7,434,530 7,234,490 6,897,628 6200 Purchased and contracted services 97,762 151,501 115,219 147,450 6300 Supplies and materials 108,434 122,422 75,783 144,450 6400 Other operating expenditures 10,109 14,223 39 18,700 6600 Capital outlay 26,092 53,101 53,101 25,200 Total Function 52 7,029,077 7,775,777 7,478,632 7,233,428

53 - Data processing services 6100 Payroll costs 2,525,226 2,713,414 2,732,013 2,709,868 6200 Purchased and contracted services 566,367 684,013 592,499 697,053 6300 Supplies and materials 294,921 329,015 291,278 288,860 6400 Other operating expenditures 20,802 39,368 18,560 39,368 6600 Capital outlay 27,356 48,500 23,500 48,500 Total Function 53 3,434,672 3,814,310 3,657,850 3,783,649

61 - Community services 6100 Payroll costs 2,629,331 2,666,659 2,630,932 2,596,313 6200 Purchased and contracted services 189,339 163,008 123,030 200,180 6300 Supplies and materials 143,630 191,566 171,985 134,097 6400 Other operating expenditures 55,983 145,459 127,974 56,170 Total Function 61 3,018,283 3,166,692 3,053,921 2,986,760

71- Debt Service 6500 Debt service 315,077 315,077 315,077 315,077

81 - Facilities acquisition & construction 6100 Payroll costs 840,258 883,719 826,193 800,059 6200 Purchased and contracted services 26,000 45,162 25,786 22,320 6300 Supplies and materials 21,600 21,700 22,743 21,700 6400 Other operating expenditures 2,037 7,835 - 7,834 6600 Capital outlay 856,000 1,620,763 1,620,763 - Total Function 81 1,745,895 2,579,179 2,495,485 851,913

33 General Fund

Expenditure Summary by Major Object within Function (continued) Years Ended August 31, 2019 - August 31, 2021 (Budgeted)

Amended Actual Budget Projected Budget 2018-19 2019-20 2019-20 2020-21 93 - Payments to fiscal agent 6400 Other operating expenditures 687,588 701,839 689,063 676,500 Total Function 93 687,588 701,839 689,063 676,500

95 - Payments to JJAEP 6200 Purchased and contracted services 220,201 250,000 220,122 250,000 Total Function 95 220,201 250,000 220,122 250,000

99 - Other Intergovernmental Charges 6200 Purchased and contracted services 1,518,323 1,604,500 1,525,294 1,574,500 Total Function 99 1,518,323 1,604,500 1,525,294 1,574,500

Total Expenditures $ 430,340,488 $ 480,371,335 $ 473,446,162 $ 459,465,810

34 General Fund

Budget Summary: 2020-21 Major Object Summary by Organization (Campuses only)

Purchased Supplies & Payroll Services Materials Other Organization 6100 6200 6300 6400 Total

101 Youens Elementary $ 5,933,127 $ 139,237 $ 95,771 $ 6,750 $ 6,174,885 102 Boone Elementary 5,208,779 231,930 77,436 10,402 5,528,547 103 Martin Elementary 5,450,118 171,659 100,587 6,000 5,728,364 104 Chambers Elementary 4,505,922 201,590 76,027 7,400 4,790,939 105 Smith Elementary 5,511,503 195,283 76,566 11,525 5,794,877 106 Mahanay Elementary 3,980,951 187,010 74,248 7,325 4,249,534 107 Kennedy Elementary 5,068,967 135,589 75,781 10,760 5,291,097 108 Chancellor Elementary 6,067,181 175,787 89,867 8,100 6,340,935 109 Liestman Elementary 5,238,985 155,731 75,577 15,122 5,485,415 110 Petrosky Elementary 4,075,508 122,584 72,543 7,620 4,278,255 111 Heflin Elementary 4,958,571 167,876 81,846 11,900 5,220,193 112 Cummings Elementary 4,076,766 161,216 69,158 7,532 4,314,672 113 Rees Elementary 4,519,834 92,907 71,471 5,800 4,690,012 114 Alexander Elementary 4,879,187 166,029 70,638 9,150 5,125,004 115 Hearne Elementary 6,305,539 165,647 101,624 15,000 6,587,810 116 Landis Elementary 5,772,750 185,366 81,042 11,300 6,050,458 117 Sneed Elementary 7,266,675 207,258 100,249 13,532 7,587,714 118 Best Elementary 5,697,400 168,550 81,892 7,900 5,955,742 119 Outley Elementary 6,516,495 220,413 108,808 12,450 6,858,166 120 Hicks Elementary 5,001,943 176,033 79,519 7,000 5,264,495 121 Bush Elementary 5,933,771 205,859 93,999 13,372 6,247,001 122 Collins Elementary 6,703,497 229,490 107,124 3,800 7,043,911 123 Horn Elementary 6,458,853 226,190 99,410 14,700 6,799,153 124 Holmquist Elementary 6,768,377 210,591 111,095 11,170 7,101,233

Total Elem. Schools 131,900,699 4,299,825 2,072,278 235,610 138,508,412

140 Owens Intermediate 5,635,557 231,778 102,684 7,800 5,977,819 141 Klentzman Intermediate 5,853,926 215,528 99,387 15,900 6,184,741 142 Youngblood Intermediate 6,126,111 214,725 129,044 12,043 6,481,923 143 Mata Intermediate 5,398,745 223,116 118,401 11,450 5,751,712 144 Miller Intermediate 5,797,842 219,110 105,431 8,600 6,130,983 145 Budewig Intermediate 7,327,334 231,400 129,267 17,480 7,705,481

Total Inter. Schools 36,139,515 1,335,657 684,214 73,273 38,232,659

35 General Fund

Budget Summary: 2020-21 Major Object Summary by Organization (Campuses only)

Purchased Supplies & Payroll Services Materials Other Organization 6100 6200 6300 6400 Total 041 Alief Middle 6,217,987 268,066 115,479 14,725 6,616,257 042 Olle Middle 6,677,873 302,482 152,950 14,080 7,147,385 043 Killough Middle 6,020,717 358,453 98,376 21,270 6,498,816 044 Holub Middle 5,437,944 265,781 91,251 22,520 5,817,496 045 Albright Middle 6,462,421 208,327 123,337 23,798 6,817,883 046 O'Donnell Middle 7,639,082 277,621 166,283 17,520 8,100,506

Total Middle Schools 38,456,024 1,680,730 747,676 113,913 40,998,343

001 Hastings High 16,614,601 731,683 444,203 187,850 17,978,337 002 Elsik High 16,922,359 692,864 405,439 206,450 18,227,112 003 Taylor High School 16,718,649 738,335 413,283 198,690 18,068,957 005 Alternative Learning Ctr. 5,428,871 335,809 75,344 7,500 5,847,524 006 Kerr High 4,915,618 236,014 121,268 80,620 5,353,520 007 9th Grade Ctr. - Hastings 6,374,678 297,254 125,166 26,450 6,823,548 008 9th Grade Ctr. - Elsik 6,299,842 296,330 92,031 25,429 6,713,632 011 Crossroads 1,360,567 74,625 29,956 3,460 1,468,608 012 Early College HS 2,547,139 19,901 175,602 52,745 2,795,387 922 Night H.S. / SOAR 2,743,920 14,625 38,216 2,440 2,799,201 923 Center for Adv.Careers 2,524,182 162,815 114,600 19,850 2,821,447

Total High Schools 82,450,426 3,600,255 2,035,108 811,484 88,897,273

Total Campus Costs $ 288,946,664 $ 10,916,467 $ 5,539,276 $ 1,234,279 $ 306,636,687

Percent of Total 94.23% 3.56% 1.81% 0.40% 100.00%

36 Alief Independent School District

General Fund Tax Rate Comparison Fort Bend and Harris County School Districts

Fiscal Year 2020-21 District County Total Rate General Debt Service Galena Park Harris 1.4581 1.1281 0.3300 Deer Park Harris 1.3496 1.0796 0.2700 Pasadena Harris 1.3830 1.0730 0.3100 Goose Creek Harris 1.3411 1.0436 0.2975 La Porte Harris 1.2697 1.0397 0.2300 Alvin Brazoria 1.3977 1.0347 0.3630 Humble Harris 1.3841 1.0341 0.3500 Spring Branch Harris 1.3073 1.0028 0.3045 Alief Harris 1.2048 0.9998 0.2050 Katy Harris 1.3888 0.9988 0.3900 Aldine Harris 1.2744 0.9719 0.3025 Channelview Harris 1.3138 0.9664 0.3474 Houston Harris 1.1331 0.9664 0.1667 Klein Harris 1.3373 0.9573 0.3800 Cypress-Fairbanks Harris 1.3555 0.9555 0.4000 Fort Bend Fort Bend 1.2402 0.9502 0.2900 Tomball Harris 1.2900 0.9400 0.3500 Clear Creek Galveston 1.2659 0.9359 0.3300 Spring Harris 1.3843 0.9343 0.4500 Pearland Brazoria 1.3585 0.9329 0.4256 Lamar Consolidated Fort Bend 1.2691 0.9191 0.3500 Dickinson Galveston 1.3440 0.8740 0.4700

Average Tax Rate 1.3205 0.9881 0.3324

Alief Tax Rate 1.2048 0.9998 0.2050

Note: The maximum tax rate prior to the 2006-07 fiscal year for maintenance and operations was $1.50 per $100 of assessed valuation for most districts. Following the West Orange-Cove court decision, the Legislature was called into a special session and House Bill 1 was passed on May 12, 2006. H.B. 1 required district to compress their maintenance and operations tax rates in fiscal years 2006-07 and 2007-08. In 2008-09, the Alief ISD Board of Trustees adopted general fund tax rate of $1.125 and this rate was approved by the voters in a rollback election held on November 20, 2008. The general fund rate remained unchanged through 2018-19. Tax compression was once again mandated as part of HB 3 passed in the 2019 Legislative session. The statewide compression percentage for the Tier I rate was 93% for 2019-20. Alief's Tier I rate was $1.00 so it was reduced to $0.93. Enrichment pennies are any pennies above the Tier I rate. Those pennies are divided into "golden" and "copper" pennies. Golden pennies were increased from 6 to 8 and no compression is required. The compression percentage for copper pennies is 64.834% so Alief's copper pennies were reduced from 4.5 to 2.91. The resulting total general fund rate for 2019-20 was $1.0391 ($0.93+$0.08+$0.0291). Rates were again compressed in 2020-21. For 2020- 21, the Tier I rate was compressed using either the state or local compression percentage depending on the district's property value growth. For Alief, this resulted in a compressed Tier I rate of $0.8907. There was no additional compression for the Tier II rate; therefore, the overall M&O rate was set at $0.9998 ($0.8907+$0.08+$0.0291).

37 General Fund

M&O Tax Rate Comparison with area School Districts for fiscal year 2020-21

1.18 1.16 1.14 1.128 1.12 1.10 1.08 1.073 1.06 1.04 1.02 1.000 0.999 1.003 1.00 0.972 0.98 0.966 0.956 0.957 0.950 0.96 0.94 0.92 0.90

38 General Fund

Comparison with Area School Districts - Fund Balance as a % of Expenditures

$600 80% $575 $550 $525 70% $500 $475 $450 60% $425 $400 50% $375 $350 $325 40% $300 Millions $275 $250 30% $225 $200 $175 20% $150 $125 $100 10% $75 $50 $25 0%

18-19 Ending Fund Balance 18-19 % of Actual Expenditures

39 Organization Summaries

The District is divided into four major divisions. The organizations included in each division are listed below.

Superintendent/ Business Board Services Instruction Campuses

Superintendent Accounting Curriculum 4 High Schools Board Athletics Elementary Education 2 Ninth Grade Centers District Administration Business Support Night High School 6 Middle Schools Communications Parental Involvement 6 Intermediate Schools Custodial Services Psychological Serv. 24 Elementary Schools Energy Management Secondary Education 1 Alternative Learning Ctr. Health Services Special Education 1 DAEP - Crossroads Human Resources Summer School 1 Early College High School Maintenance TAAS Management 1 Night High School MIS Communications and 1 Alief Center for Advanced Careers Natatorium Public Relations Personnel Planning & Facilities Printing Services Pupil Personnel Serv. Purchasing Risk Management Security Student Services Tax Office Transportation Warehouse

40 Superintendent / Board 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2018-19 Total 2019-20 Total Payroll costs: by object 6119 Teachers / other professionals $ 346,079 26.71% $ 381,815 30.78% 6126 Clerical and ancillary 61,882 4.78% 61,880 4.99% 61XX Benefits and other payroll costs 85,903 6.63% 91,095 7.34% 493,863 38.11% 534,790 43.11%

Non-Payroll costs: by functional area 41 General Administration 801,865 61.89% 705,850 56.89% 801,865 61.89% 705,850 56.89%

Total Annual Operating Budget $ 1,295,728 100.00% $ 1,240,640 100.00%

Budgeted Staff: 2018-19 2019-20 Administrators 1.0 1.0 Clerical 1.0 1.0 2.0 2.0

Enrollment 45,692 45,162 Total Annual Operating Costs per Student $ 28 $ 27 -3.13%

41 Business Services Division 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6118 Extra duty pay - clerical $ 342,100 0.35% $ 342,100 0.42% 6119 Teachers / other professionals 9,508,365 9.84% 9,925,021 12.10% 6121 Extra duty pay - clerical 2,763,233 2.86% 3,001,200 3.66% 6126 Clerical and ancillary 31,975,814 33.09% 32,323,312 39.39% 6129 Part-time / temporary 617,244 0.64% 600,500 0.73% 61XX Benefits and other payroll costs 12,971,819 13.42% 12,366,099 15.07% 58,178,575 60.20% 58,558,232 71.37%

Non-Payroll costs: by functional area 11 Instruction 8,544,907 8.84% 2,118,018 2.58% 21 Instructional Leadership 5,900 0.01% 5,900 0.01% 33 Health Services 2,378,651 2.46% 1,732,400 2.11% 34 Student Transportation 3,687,990 3.82% 3,340,508 4.07% 35 Food services 150,000 0.16% 150,000 0.18% 36 Cocurricular Activities 1,182,773 1.22% 1,224,910 1.49% 41 General Administration 2,006,788 2.08% 1,755,947 2.14% 51 Plant Maintenance & Operations 15,327,720 15.86% 9,784,081 11.92% 52 Security & Monitoring Service 341,246 0.35% 335,800 0.41% 53 Data Processing 1,100,896 1.14% 1,073,781 1.31% 61 Community Services 113,843 0.12% 28,700 0.03% 71 Debt Service 315,078 0.33% 315,078 0.38% 81 Facilities Acquisition & Const. 1,695,459 1.75% 51,854 0.06% 99 Other Governmental Charges 1,604,500 1.66% 1,574,500 1.92% 38,455,751 39.80% 23,491,477 28.63%

Total Annual Operating Budget $ 96,634,326 100.00% $ 82,049,709 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 26.0 26.0 Clerical 119.0 119.0 Manual Trades 1,051.5 1,051.5 Professionals 66.5 66.5 1,263.0 1,263.0

Enrollment 45,692 45,162 Total Annual Operating Costs per Student $ 2,115 $ 1,817 -14.10%

42 Instruction Division 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 358,800 0.54% $ 266,199 0.38% 6118 Extra duty pay - professionals 2,337,491 3.51% 3,986,328 5.73% 6119 Teachers / other professionals 35,079,419 52.75% 36,795,858 52.91% 6121 Extra duty pay - clerical 347,838 0.52% 347,638 0.50% 6125 Substitutes - clerical 38,750 0.06% 38,750 0.06% 6126 Clerical and ancillary 8,010,876 12.05% 8,783,551 12.63% 6129 Part-time / temporary 94,000 0.14% 94,000 0.14% 61XX Benefits and other payroll costs 10,503,362 15.79% 11,242,618 16.17% 56,770,536 85.37% 61,554,942 88.52%

Non-Payroll costs: by functional area 11 Instruction 5,596,746 8.42% 4,384,207 6.30% 12 Instructional Resources 18,900 0.03% 11,900 0.02% 13 Curriculum & Instruction 497,790 0.75% 446,350 0.64% 21 Instructional Leadership 433,426 0.65% 358,494 0.52% 23 School Leadership 55,666 0.08% 106,400 0.15% 31 Guidance, Counseling, & Eval. 704,946 1.06% 631,084 0.91% 32 Social Work Services 2,761 0.00% 5,100 0.01% 33 Health Services 406,895 0.61% 50,600 0.07% 36 Co-Curricular Activities 405,437 0.61% 494,580 0.71% 41 General Administration 286,985 0.43% 219,660 0.32% 61 Community Services 369,543 0.56% 348,957 0.50% 93 Payment to Fiscal Agent 701,839 1.06% 676,500 0.97% 95 Payment to JJAEP 250,000 0.38% 250,000 0.36% 9,730,934 14.63% 7,983,832 11.48%

Total Annual Operating Budget $ 66,501,470 100.00% $ 69,538,774 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 37.0 37.0 Clerical 70.0 70.0 Professionals 43.0 48.0 Manual Trades 1.0 1.0 Psych Sercices - Administrator 1.0 1.0 Psych Services - Professional 61.0 64.0 Special Ed - Administrator 11.0 11.0 Special Ed - Clerical 309.0 336.0 Special Ed - Professional 104.0 110.0 Special Ed - Teachers 306.0 325.0 943.0 1,003.0

Enrollment 45,692 45,162 Total Annual Operating Costs per Student $ 1,455 $ 1,540 5.79%

43 Campuses 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 4,855,614 1.54% $ 4,040,614 1.32% 6118 Extra duty pay - professionals 1,438,054 0.46% 310,000 0.10% 6119 Teachers / other professionals 214,228,663 67.81% 208,763,120 68.08% 6125 Substitutes - clerical 424,867 0.13% 392,185 0.13% 6126 Clerical and ancillary 18,390,044 5.82% 18,444,355 6.02% 61XX Benefits and other payroll costs 58,397,961 18.48% 56,996,381 18.59% 297,735,203 94.24% 288,946,655 94.23%

Non-Payroll costs: by functional area 11 Instruction 6,673,091 2.11% 5,874,969 1.92% 12 Instructional Resources 315,932 0.10% 314,786 0.10% 13 Curriculum & Instruction 284,852 0.09% 274,526 0.09% 23 School Leadership 175,109 0.06% 194,575 0.06% 31 Guidance, Counseling, & Eval. 2,725,284 0.86% 2,840,845 0.93% 33 Health Services 51,920 0.02% 55,514 0.02% 36 Co-Curricular Activities 299,552 0.09% 209,490 0.07% 51 Plant Maint. & Operations 7,665,492 2.43% 7,912,537 2.58% 61 Community Services 13,376 0.00% 12,790 0.00% 18,204,608 5.76% 17,690,032 5.77%

Total Annual Operating Budget $ 315,939,811 100.00% $ 306,636,687 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 173.0 172.0 Clerical 746.5 765.5 Counselors 116.5 116.5 Librarians 42.0 42.0 Nurses 44.0 44.0 Teachers 2,823.5 2,825.0 3,945.5 3,965.0

Enrollment 45,692 45,162 Total Annual Operating Costs per Student $ 6,915 $ 6,790 -1.81%

44 Campus Budgets 2020-21 Budgeted per Student Expenditures

Budget Budgeted Per Student Organization 2020-21 Enrollment Expenditures Enrollment below 700 105 Smith Elementary $ 5,794,877 696 $ 8,326 104 Chambers Elementary 4,790,939 596 8,038 112 Cummings Elementary 4,314,672 561 7,691 106 Mahanay Elementary 4,249,534 574 7,403 113 Rees Elementary 4,690,012 639 7,340 110 Petrosky Elementary 4,278,255 683 6,264 7,510 Average Enrollment between 700-799 118 Best Elementary 5,955,742 780 7,636 116 Landis Elementary 6,050,458 744 8,132 102 Boone Elementary 5,528,547 754 7,332 109 Liestman Elementary 5,485,415 762 7,199 120 Hicks Elementary 5,264,495 711 7,404 114 Alexander Elementary 5,125,004 708 7,239 107 Kennedy Elementary 5,291,097 725 7,298 7,463 Average Enrollment between 800-899 101 Youens Elementary 6,174,885 813 7,595 103 Martin Elementary 5,728,364 871 6,577 141 Klentzman Intermediate 6,184,741 930 6,650 111 Heflin Elementary 5,220,193 866 6,028 6,713 Average Enrollment between 900-999 122 Collins Elementary 7,043,911 987 7,137 108 Chancellor Elementary 6,340,935 925 6,855 115 Hearne Elementary 6,587,810 972 6,778 144 Miller Intermediate 6,130,983 955 6,420 121 Bush Elementary 6,247,001 995 6,278 143 Mata Intermediate 5,751,712 951 6,048 140 Owens Intermediate 5,977,819 992 6,026 6,506 Average Enrollment over 1,000 123 Horn Elementary 6,799,153 1,022 6,653 117 Sneed Elementary 7,587,714 1,028 7,381 124 Holmquist Elementary 7,101,233 1,149 6,180 142 Youngblood Intermediate 6,481,923 1,039 6,239 119 Outley Elementary 6,858,166 1,150 5,964 145 Budewig Intermediate 7,705,481 1,333 5,781 6,366 Average Total Elem. & Int. Schools 176,741,071 25,911 6,821

45 Campus Budgets 2020-21 Budgeted per Student Expenditures

Budget Budgeted Per Student Organization 2020-21 Enrollment Expenditures 043 Killough Middle 6,498,816 884 7,352 041 Alief Middle 6,616,257 962 6,878 044 Holub Middle 5,817,496 868 6,702 042 Olle Middle 7,147,385 1,168 6,119 046 O'Donnell Middle 8,100,506 1,360 5,956 045 Albright Middle 6,817,883 1,145 5,954

Total Middle Schools 40,998,343 6,387 6,419

005 Alternative Learning Center 5,847,524 206 28,386 011 Crossroads 1,468,608 55 26,702 922 Night High School / SOAR 2,799,201 135 20,735 012 Early College High School 2,795,387 400 6,988 007 9th Grade Center - Hastings 6,823,548 980 6,963 008 9th Grade Center - Elsik 6,713,632 980 6,851 006 Kerr High 5,353,520 810 6,609 003 Taylor High School 18,068,957 3,017 5,989 002 Elsik High 18,227,112 3,107 5,866 001 Hastings High 17,978,337 3,174 5,664 923 Center for Advanced Careers 2,821,447 -

Total High Schools 88,897,273 12,864 6,911

Total Campus Costs $ 306,636,687 45,162 $ 6,790

46 Alief Hastings High School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 280,271 1.56% $ 180,271 1.00% 6118 Extra duty pay - professionals 39,969 0.22% 13,500 0.08% 6119 Teachers / other professionals 12,171,072 67.88% 12,273,348 68.27% 6125 Substitutes - clerical 3,323 0.02% 6,667 0.04% 6126 Clerical and ancillary 948,194 5.29% 964,695 5.37% 61XX Benefits and other payroll costs 3,147,994 17.56% 3,176,120 17.67% 16,590,822 92.53% 16,614,601 92.41%

Non-Payroll costs: by functional area 11 Instruction 509,887 2.84% 461,229 2.57% 12 Instructional Resources 9,000 0.05% 9,000 0.05% 13 Curriculum & Instruction 15,984 0.09% 15,500 0.09% 23 School Leadership 23,140 0.13% 29,000 0.16% 31 Guidance, Counseling, & Eval. 180,237 1.01% 183,759 1.02% 33 Health Services 3,000 0.02% 3,000 0.02% 36 Co-Curricular Activities 79,760 0.44% 54,650 0.30% 51 Plant Maint. & Operations 519,344 2.90% 607,598 3.38% 1,340,353 7.47% 1,363,736 7.59%

Total Annual Operating Budget $ 17,931,175 100.00% $ 17,978,337 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 11.0 11.0 Clerical 35.0 35.0 Counselors 8.0 8.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 163.0 163.0 219.0 219.0

Enrollment 3,194 3,174 Total Annual Operating Costs per Student $ 5,614 $ 5,664 0.89%

47 Alief Elsik High School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 290,271 1.54% $ 180,271 0.99% 6118 Extra duty pay - professionals 126,600 0.67% 18,500 0.10% 6119 Teachers / other professionals 12,939,510 68.68% 12,538,709 68.79% 6125 Substitutes - clerical 15,027 0.08% 12,242 0.07% 6126 Clerical and ancillary 892,384 4.74% 899,316 4.93% 61XX Benefits and other payroll costs 3,329,252 17.67% 3,273,320 17.96% 17,593,044 93.38% 16,922,359 92.84%

Non-Payroll costs: by functional area 11 Instruction 552,876 2.93% 487,765 2.68% 12 Instructional Resources 4,000 0.02% 4,000 0.02% 13 Curriculum & Instruction 12,401 0.07% 12,650 0.07% 23 School Leadership 3,244 0.02% 3,000 0.02% 31 Guidance, Counseling, & Eval. 168,917 0.90% 183,759 1.01% 33 Health Services 2,189 0.01% 2,500 0.01% 36 Co-Curricular Activities 48,996 0.26% 67,400 0.37% 51 Plant Maint. & Operations 454,043 2.41% 542,679 2.98% 61 Community Services - 0.00%0 1,000 - 0.01%0 1,246,666 6.62% 1,304,753 7.16%

Total Annual Operating Budget $ 18,839,710 100.00% $ 18,227,112 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 11.0 11.0 Clerical 34.0 34.0 Counselors 8.0 8.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 165.0 166.0 220.0 221.0

Enrollment 3,290 3,107 Total Annual Operating Costs per Student $ 5,726 $ 5,866 2.45%

48 Taylor High School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 290,271 1.59% $ 180,271 1.00% 6118 Extra duty pay - professionals 50,885 0.28% 13,000 0.07% 6119 Teachers / other professionals 12,460,830 68.41% 12,478,339 69.06% 6125 Substitutes - clerical 32,302 0.18% 12,941 0.07% 6126 Clerical and ancillary 919,884 5.05% 855,414 4.73% 61XX Benefits and other payroll costs 3,131,026 17.19% 3,178,684 17.59% 16,885,198 92.70% 16,718,649 92.53%

Non-Payroll costs: by functional area 11 Instruction 478,454 2.63% 453,697 2.51% 12 Instructional Resources 11,898 0.07% 12,900 0.07% 13 Curriculum & Instruction 16,213 0.09% 10,650 0.06% 23 School Leadership 4,049 0.02% 7,180 0.04% 31 Guidance, Counseling, & Eval. 195,079 1.07% 202,518 1.12% 33 Health Services 1,619 0.01% 1,800 0.01% 36 Co-Curricular Activities 69,582 0.38% 40,600 0.22% 51 Plant Maint. & Operations 552,127 3.03% 620,763 3.44% 61 Community Services 200 0.00% 200 0.00% 1,329,221 7.30% 1,350,308 7.47%

Total Annual Operating Budget $ 18,214,419 100.00% $ 18,068,957 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 12.0 12.0 Clerical 33.0 33.0 Counselors 8.0 8.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 166.0 166.0 221.0 221.0

Enrollment 3,111 3,017 Total Annual Operating Costs per Student $ 5,855 $ 5,989 2.29%

49 Alief Learning Center 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 50,000 0.82% $ 25,000 0.43% 6119 Teachers / other professionals 3,812,837 62.60% 3,650,784 62.43% 6125 Substitutes - clerical 8,575 0.14% 8,575 0.15% 6126 Clerical and ancillary 674,285 11.07% 659,123 11.27% 61XX Benefits and other payroll costs 1,123,999 18.46% 1,085,389 18.56% 5,669,696 93.09% 5,428,871 92.84%

Non-Payroll costs: by functional area 11 Instruction 91,043 1.49% 89,927 1.54% 12 Instructional Resources - 0.00% 500 0.01% 13 Staff Development 6,859 0.11% 6,000 0.10% 23 School Leadership 1,000 0.02% 1,000 0.02% 31 Guidance, Counseling, & Eval. 178,549 2.93% 187,196 3.20% 33 Health Services 500 0.01% 1,100 0.02% 51 Plant Maint. & Operations 141,704 2.33% 130,340 2.23% 61 Community Services 1,000 0.02% 2,590 0.04% 420,655 6.91% 418,653 7.16%

Total Annual Operating Budget $ 6,090,351 100.00% $ 5,847,524 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 4.0 4.0 Clerical 27.0 27.0 Counselors 7.0 7.0 Nurses 1.0 1.0 Teachers 42.5 42.0 81.5 81.0

Enrollment 109 206 Total Annual Operating Costs per Student $ 55,875 $ 28,386 -49.20%

50 Kerr High School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 50,000 0.90% $ 25,000 0.47% 6118 Extra duty pay - professionals 27,682 0.50% 6,500 0.12% 6119 Teachers / other professionals 3,531,500 63.43% 3,447,410 64.40% 6125 Substitutes - clerical 22,407 0.40% 10,575 0.20% 6126 Clerical and ancillary 492,806 8.85% 459,424 8.58% 61XX Benefits and other payroll costs 1,005,220 18.06% 966,709 18.06% 5,129,615 92.14% 4,915,618 91.82%

Non-Payroll costs: by functional area 11 Instruction 158,445 2.85% 142,678 2.67% 12 Instructional Resources 2,077 0.04% 1,950 0.04% 13 Curriculum & Instruction 1,496 0.03% 1,100 0.02% 23 School Leadership 16,138 0.29% 14,978 0.28% 31 Guidance, Counseling, & Eval. 59,897 1.08% 40,029 0.75% 33 Health Services 200 0.00% 200 0.00% 36 Co-Curricular Activities 23,906 0.43% 22,765 0.43% 51 Plant Maint. & Operations 175,566 3.15% 214,202 4.00% 437,725 7.86% 437,902 8.18%

Total Annual Operating Budget $ 5,567,340 100.00% $ 5,353,520 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 2.0 2.0 Clerical 17.0 17.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 40.5 40.5 63.5 63.5

Enrollment 791 810 Total Annual Operating Costs per Student $ 7,038 $ 6,609 -6.10%

51 Alief Hastings Ninth Grade Center 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 150,000 2.25% $ 115,000 1.69% 6118 Extra duty pay - professionals 54,100 0.81% - 0.00% 6119 Teachers / other professionals 4,454,648 66.87% 4,609,166 67.55% 6125 Substitutes - clerical 10,475 0.16% 10,205 0.15% 6126 Clerical and ancillary 424,405 6.37% 396,299 5.81% 61XX Benefits and other payroll costs 1,162,190 17.45% 1,244,008 18.23% 6,255,818 93.91% 6,374,678 93.42%

Non-Payroll costs: by functional area 11 Instruction 140,389 2.11% 124,216 1.82% 12 Instructional Resources 20 0.00% 7,500 0.11% 13 Curriculum & Instruction 1,795 0.03% 5,100 0.07% 23 School Leadership 516 0.01% 6,000 0.09% 31 Guidance, Counseling, & Eval. 56,507 0.85% 61,146 0.90% 33 Health Services 879 0.01% 1,000 0.01% 51 Plant Maint. & Operations 205,272 3.08% 243,908 3.57% 405,379 6.09% 448,870 6.58%

Total Annual Operating Budget $ 6,661,197 100.00% $ 6,823,548 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 4.0 4.0 Clerical 15.0 15.0 Counselors 3.0 3.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 61.0 60.0 85.0 84.0

Enrollment 1,105 980 Total Annual Operating Costs per Student $ 6,028 $ 6,963 15.50%

52 Alief Elsik Ninth Grade Center 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 150,000 2.22% $ 115,000 1.71% 6118 Extra duty pay - professionals 78,403 1.16% - 0.00% 6119 Teachers / other professionals 4,577,441 67.89% 4,540,771 67.64% 6125 Substitutes - clerical 9,417 0.14% 10,205 0.15% 6126 Clerical and ancillary 390,943 5.80% 410,908 6.12% 61XX Benefits and other payroll costs 1,172,620 17.39% 1,222,958 18.22% 6,378,823 94.60% 6,299,842 93.84%

Non-Payroll costs: by functional area 11 Instruction 91,058 1.35% 89,541 1.33% 12 Instructional Resources 5,140 0.08% 7,360 0.11% 13 Curriculum & Instruction 3,360 0.05% 9,800 0.15% 23 School Leadership 1,110 0.02% 759 0.01% 31 Guidance, Counseling, & Eval. 56,564 0.84% 61,046 0.91% 33 Health Services 929 0.01% 1,200 0.02% 36 Co-Curricular Activities 367 0.01% 200 0.00% 51 Plant Maint. & Operations 205,248 3.04% 243,884 3.63% 61 Commnity Services 14 0.00% - 0.00% 363,777 5.40% 413,790 6.16%

Total Annual Operating Budget $ 6,742,600 100.00% $ 6,713,632 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 4.0 4.0 Clerical 15.0 15.0 Counselors 3.0 3.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 61.0 60.0 85.0 84.0

Enrollment 1,101 980 Total Annual Operating Costs per Student $ 6,124 $ 6,851 11.86%

53 Crossroads 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 25,000 1.70% $ 25,000 1.70% 6119 Teachers / other professionals 929,140 63.05% 934,741 63.65% 6126 Clerical and ancillary 143,996 9.77% 143,999 9.81% 61XX Benefits and other payroll costs 264,614 17.96% 256,827 17.49% 1,362,750 92.47% 1,360,567 92.64%

Non-Payroll costs: by functional area 11 Instruction 42,345 2.87% 37,879 2.58% 13 Curriculum & Instruction 195 0.01% 300 0.02% 23 School Leadership 519 0.04% 450 0.03% 31 Guidance, Counseling, & Eval. 49,842 3.38% 52,316 3.56% 51 Plant Maint. & Operations 17,096 1.16% 17,096 1.16% 61 Community Services 1,000 0.07% - 0.00% 110,997 7.53% 108,041 7.36%

Total Annual Operating Budget $ 1,473,747 100.00% $ 1,468,608 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 1.0 1.0 Clerical 4.5 4.5 Counselors 1.0 1.0 Teachers 11.5 11.0 18.0 17.5

Enrollment 51 55 Total Annual Operating Costs per Student $ 28,897 $ 26,702 -7.60%

54 Early College High School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitute teachers $ 100,000 3.37% 50,000 1.79% 6118 Extra duty pay - professionals 33,500 1.13% 3,500 0.13% 6119 Teachers / other professionals 1,887,731 63.65% 1,847,980 66.11% 6126 Clerical and ancillary 143,514 4.84% 143,512 5.13% 61XX Benefits and other payroll costs 518,221 17.47% 502,147 17.96% 2,682,966 90.46% 2,547,139 91.12%

Non-Payroll costs: by functional area 11 Instruction 221,565 7.47% 200,005 7.15% 13 Curriculum & Instruction 3,500 0.12% 3,500 0.13% 23 School Leadership 750 0.03% 750 0.03% 31 Guidance, Counseling, & Eval. 24,942 0.84% 25,029 0.90% 36 Co-Curricular Activities 20,250 0.68% 7,150 0.26% 51 Plant Maint. & Operations 11,814 0.40% 11,814 0.42% 282,822 9.54% 248,248 8.88%

Total Annual Operating Budget $ 2,965,788 100.00% $ 2,795,387 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 1.0 1.0 Clerical 5.0 5.0 Counselors 1.5 1.5 Teachers 23.0 23.0 30.5 30.5

Enrollment 408 400 Total Annual Operating Costs per Student $ 7,269 $ 6,988 -3.86%

55 Night High School / Soar 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 25,000 0.88% $ 25,000 0.89% 6118 Extra-duty pay professionals 250,000 8.82% 250,000 8.93% 6119 Teachers / other professionals 1,883,024 66.44% 1,825,386 65.21% 6126 Clerical and ancillary 145,938 5.15% 167,538 5.99% 61XX Benefits and other payroll costs 474,718 16.75% 475,996 17.00%0 2,778,680 98.05% 2,743,920 98.03%

Non-Payroll costs: by functional area 11 Instruction 50,758 1.79% 50,559 1.81% 13 Curriculum & Instruction 1,000 0.04% 1,000 0.04% 23 School Leadership 1,300 0.05% 1,300 0.05% 31 Guidance, Counseling, & Eval. 2,087 0.07% 2,172 0.08% 33 Health Services 250 0.01% 250 0.01% 55,395 1.95% 55,281 1.97%

Total Annual Operating Budget $ 2,834,075 100.00% $ 2,799,201 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 2.0 2.0 Clerical 6.0 6.0 Counselors 1.0 1.0 Teachers 24.0 24.0 33.0 33.0

Enrollment 173 135 Total Annual Operating Costs per Student $ 16,382 $ 20,735 26.57%

56 Alief Center for Advanced Careers 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 25,000 0.00% $ 25,000 0.89% 6119 Teachers / other professionals 1,591,630 0.00% 1,883,965 66.77% 6126 Clerical and ancillary 139,383 0.00% 139,383 4.94% 61XX Benefits and other payroll costs 402,144 - 0.00%0 475,834 16.86% 2,158,157 0.00% 2,524,182 89.46%

Non-Payroll costs: by functional area 11 Instruction 129,021 0.00% 127,700 4.53% 13 Curriculum & Instruction 3,477 0.00% 3,200 0.11% 23 School Leadership 3,800 0.00% 3,800 0.13% 31 Guidance, Counseling, & Eval. 250 0.00% 250 0.01% 33 Health Services 3,000 0.00% 3,000 0.11% 36 Co-Curricular Activities 1,000 0.00% 1,000 0.04% 51 Plant Maint. & Operations 169,678 0.00% 158,315 5.61% 310,226 0.00% 297,265 10.54%

Total Annual Operating Budget $ 2,468,383 0.00% $ 2,821,447 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 1.0 1.0 Clerical 4.0 4.0 Nurse 1.0 1.0 Teachers 27.0 29.0 33.0 35.0

57 Alief Middle School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 137,500 2.00% $ 62,500 0.94% 6118 Extra duty pay - professionals 28,600 0.42% - 0.00% 6119 Teachers / other professionals 4,595,798 66.70% 4,455,695 67.34% 6125 Substitutes - clerical 9,275 0.13% 9,875 0.15% 6126 Clerical and ancillary 460,260 6.68% 444,953 6.73% 61XX Benefits and other payroll costs 1,283,210 18.62% 1,244,964 18.82% 6,514,643 94.55% 6,217,987 93.98%

Non-Payroll costs: by functional area 11 Instruction 124,305 1.80% 110,662 1.67% 12 Instructional Resources 9,670 0.14% 10,000 0.15% 13 Curriculum & Instruction 6,435 0.09% 4,855 0.07% 23 School Leadership 3,672 0.05% 3,000 0.05% 31 Guidance, Counseling, & Eval. 56,597 0.82% 57,016 0.86% 33 Health Services 1,000 0.01% 1,000 0.02% 36 Co-Curricular Activities 1,400 0.02% - 0.00% 51 Plant Maint. & Operations 172,460 2.50% 211,737 3.20% 375,539 5.45% 398,270 6.02%

Total Annual Operating Budget $ 6,890,182 100.00% $ 6,616,257 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 4.0 4.0 Clerical 15.5 15.5 Counselors 4.0 4.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 59.5 57.5 85.0 83.0

Enrollment 1,017 962 Total Annual Operating Costs per Student $ 6,775 $ 6,878 1.51%

58 Olle Middle School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 137,500 1.81% $ 62,500 0.87% 6118 Extra duty pay - professionals 50,300 0.66% - 0.00% 6119 Teachers / other professionals 5,181,844 68.09% 4,839,617 67.71% 6125 Substitutes - clerical 9,125 0.12% 10,225 0.14% 6126 Clerical and ancillary 436,460 5.73% 421,081 5.89% 61XX Benefits and other payroll costs 1,402,868 18.43% 1,344,451 18.81% 7,218,098 94.84% 6,677,873 93.43%

Non-Payroll costs: by functional area 11 Instruction 114,869 1.51% 152,613 2.14% 12 Instructional Resources 6,600 0.09% 6,600 0.09% 13 Curriculum & Instruction 2,161 0.03% 1,600 0.02% 23 School Leadership 3,582 0.05% 3,810 0.05% 31 Guidance, Counseling, & Eval. 93,957 1.23% 99,079 1.39% 33 Health Services 800 0.01% 800 0.01% 36 Co-Curricular Activities 6,067 0.08% 2,000 0.03% 51 Plant Maint. & Operations 164,374 2.16% 203,010 2.84% 392,410 5.16% 469,512 6.57%

Total Annual Operating Budget $ 7,610,508 100.00% $ 7,147,385 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 4.0 4.0 Clerical 16.5 16.5 Counselors 4.0 4.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 68.5 66.5 95.0 93.0

Enrollment 1,195 1,168 Total Annual Operating Costs per Student $ 6,369 $ 6,119 -3.91%

59 Killough Middle School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 137,500 2.06% $ 62,500 0.96% 6118 Extra duty pay - professionals 40,967 0.61% - 0.00% 6119 Teachers / other professionals 4,439,035 66.52% 4,300,060 66.17% 6125 Substitutes - clerical 9,275 0.14% 9,975 0.15% 6126 Clerical and ancillary 386,645 5.79% 428,337 6.59% 61XX Benefits and other payroll costs 1,223,411 18.33% 1,219,845 18.77% 6,236,833 93.47% 6,020,717 92.64%

Non-Payroll costs: by functional area 11 Instruction 98,060 1.47% 97,776 1.50% 12 Instructional Resources 11,400 0.17% 11,400 0.18% 13 Curriculum & Instruction 26,797 0.40% 23,500 0.36% 23 School Leadership 2,500 0.04% 2,500 0.04% 31 Guidance, Counseling, & Eval. 53,458 0.80% 57,016 0.88% 33 Health Services 912 0.01% 2,000 0.03% 36 Co-Curricular Activities 2,175 0.03% 1,500 0.02% 51 Plant Maint. & Operations 240,608 3.61% 282,407 4.35% 435,910 6.53% 478,099 7.36%

Total Annual Operating Budget $ 6,672,743 100.00% $ 6,498,816 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 4.0 4.0 Clerical 15.5 15.5 Counselors 4.0 4.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 51.5 51.5 77.0 77.0

Enrollment 890 884 Total Annual Operating Costs per Student $ 7,497 $ 7,352 -1.95%

60 Holub Middle School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 137,500 2.15% $ 62,500 1.07% 6119 Teachers / other professionals 4,318,258 67.63% 3,912,834 67.26% 6125 Substitutes - clerical 6,650 0.10% 6,650 0.11% 6126 Clerical and ancillary 419,514 6.57% 396,828 6.82% 61XX Benefits and other payroll costs 1,166,733 18.27% 1,059,132 18.21% 6,048,655 94.73% 5,437,944 93.48%

Non-Payroll costs: by functional area 11 Instruction 93,260 1.46% 91,803 1.58% 12 Instructional Resources 6,151 0.10% 6,075 0.10% 13 Curriculum & Instruction 27,714 0.43% 33,700 0.58% 23 School Leadership 1,050 0.02% 1,050 0.02% 31 Guidance, Counseling, & Eval. 53,597 0.84% 56,016 0.96% 33 Health Services 2,000 0.03% 2,000 0.03% 36 Co-Curricular Activities 4,714 0.07% 3,350 0.06% 51 Plant Maint. & Operations 146,222 2.29% 184,858 3.18% 61 Community Services 1,870 0.03% 700 0.01% 336,579 5.27% 379,552 6.52%

Total Annual Operating Budget $ 6,385,234 100.00% $ 5,817,496 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 4.0 4.0 Clerical 14.5 14.5 Counselors 4.0 4.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 50.5 50.5 75.0 75.0

Enrollment 919 868 Total Annual Operating Costs per Student $ 6,948 $ 6,702 -3.54%

61 Albright Middle School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 12,500 0.17% $ 62,500 0.92% 6118 Extra duty pay - professionals 3,240 0.04% - 0.00% 6119 Teachers / other professionals 5,237,639 70.93% 4,722,634 69.27% 6125 Substitutes - clerical 9,775 0.13% 10,225 0.15% 6126 Clerical and ancillary 425,483 5.76% 387,765 5.69% 61XX Benefits and other payroll costs 1,354,749 18.35% 1,279,297 18.76% 7,043,384 95.38% 6,462,421 94.79%

Non-Payroll costs: by functional area 11 Instruction 151,453 2.05% 128,543 1.89% 12 Instructional Resources 11,753 0.16% 4,600 0.07% 13 Curriculum & Instruction 3,864 0.05% 7,498 0.11% 23 School Leadership 2,002 0.03% 1,700 0.02% 31 Guidance, Counseling, & Eval. 53,182 0.72% 57,916 0.85% 33 Health Services 3,435 0.05% 1,585 0.02% 36 Co-Curricular Activities 3,645 0.05% 3,100 0.05% 51 Plant Maint. & Operations 111,884 1.52%0 150,520 2.21% 341,219 4.62% 355,462 5.21%

Total Annual Operating Budget $ 7,384,603 100.00% $ 6,817,883 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 4.0 4.0 Clerical 17.5 17.5 Counselors 4.0 4.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 64.5 64.5 92.0 92.0

Enrollment 1,152 1,145 Total Annual Operating Costs per Student $ 6,410 $ 5,954 -7.11%

62 O'Donnell Middle School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 137,500 1.69% $ 62,500 0.77% 6118 Extra duty pay - professionals 43,650 0.54% 5,000 0.06% 6119 Teachers / other professionals 5,574,707 68.56% 5,526,082 68.22% 6125 Substitutes - clerical 8,875 0.11% 9,175 0.11% 6126 Clerical and ancillary 432,268 5.32% 509,449 6.29% 61XX Benefits and other payroll costs 1,531,531 18.83% 1,526,876 18.85% 7,728,531 95.04% 7,639,082 94.30%

Non-Payroll costs: by functional area 11 Instruction 144,130 1.77% 163,094 2.01% 12 Instructional Resources 8,170 0.10% 8,500 0.10% 13 Curriculum & Instruction 3,330 0.04% 3,000 0.04% 23 School Leadership 2,650 0.03% 2,650 0.03% 31 Guidance, Counseling, & Eval. 56,097 0.69% 58,516 0.72% 33 Health Services 2,000 0.02% 2,000 0.02% 36 Co-Curricular Activities 5,126 0.06% 1,200 0.01% 51 Plant Maint. & Operations 181,636 2.23% 222,464 2.75% 403,140 4.96% 461,424 5.70%

Total Annual Operating Budget $ 8,131,671 100.00% $ 8,100,506 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 5.0 5.0 Clerical 19.5 19.5 Counselors 4.0 4.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 75.5 76.5 106.0 107.0

Enrollment 1,396 1,360 Total Annual Operating Costs per Student $ 5,825 $ 5,956 2.25%

63 Youens Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.38% $ 90,660 1.47% 6118 Extra duty pay - professionals 17,403 0.27% - 0.00% 6119 Teachers / other professionals 4,462,790 68.07% 4,252,214 68.86% 6125 Substitutes - clerical 10,034 0.15% 8,575 0.14% 6126 Clerical and ancillary 421,542 6.43% 387,022 6.27% 61XX Benefits and other payroll costs 1,271,913 19.40% 1,194,656 19.35% 6,274,341 95.70% 5,933,127 96.08%

Non-Payroll costs: by functional area 11 Instruction 149,988 2.29% 116,973 1.89% 12 Instructional Resources 2,230 0.03% 5,200 0.08% 13 Curriculum & Instruction 852 0.01% 730 0.01% 23 School Leadership 2,103 0.03% 735 0.01% 31 Guidance, Counseling, & Eval. 48,857 0.75% 51,201 0.83% 33 Health Services - 0.00% 25 0.00% 36 Co-Curricular Activities 1,236 0.02% - 0.00% 51 Plant Maint. & Operations 76,758 1.17% 66,894 1.08% 282,024 4.30% 241,758 3.92%

Total Annual Operating Budget $ 6,556,365 100.00% $ 6,174,885 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 15.0 14.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 58.0 56.0 80.0 77.0

Enrollment 864 813 Total Annual Operating Costs per Student $ 7,588 $ 7,595 0.09%

64 Boone Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.47% $ 90,660 1.64% 6118 Extra duty pay - professionals 23,796 0.39% - 0.00% 6119 Teachers / other professionals 4,150,278 67.51% 3,700,586 66.94% 6125 Substitutes - clerical 8,575 0.14% 8,575 0.16% 6126 Clerical and ancillary 392,304 6.38% 364,412 6.59% 61XX Benefits and other payroll costs 1,143,788 18.60% 1,044,546 18.89% 5,809,400 94.50% 5,208,779 94.22%

Non-Payroll costs: by functional area 11 Instruction 87,294 1.42% 72,797 1.32% 12 Instructional Resources 9,494 0.15% 12,700 0.23% 13 Curriculum & Instruction 4,615 0.08% 3,602 0.07% 23 School Leadership 1,100 0.02% 2,550 0.05% 31 Guidance, Counseling, & Eval. 49,427 0.80% 52,646 0.95% 33 Health Services 127 0.00% 500 0.01% 51 Plant Maint. & Operations 185,987 3.03% 174,623 3.16% 61 Community Services 353 0.01% 350 0.01% 338,397 5.50% 319,768 5.78%

Total Annual Operating Budget $ 6,147,797 100.00% $ 5,528,547 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 15.0 19.0 Counselors 1.0 1.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 52.0 51.0 73.0 76.0

Enrollment 748 754 Total Annual Operating Costs per Student $ 8,219 $ 7,332 -10.79%

65 Martin Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.45% $ 90,660 1.58% 6118 Extra duty pay - professionals 6,900 0.11% - 0.00% 6119 Teachers / other professionals 4,254,408 68.16% 3,933,366 68.66% 6125 Substitutes - clerical 8,575 0.14% 8,575 0.15% 6126 Clerical and ancillary 387,065 6.20% 340,369 5.94% 61XX Benefits and other payroll costs 1,158,321 18.56% 1,077,148 18.80% 5,905,929 94.63% 5,450,118 95.14%

Non-Payroll costs: by functional area 11 Instruction 141,555 2.27% 93,298 1.63% 12 Instructional Resources 11,329 0.18% 11,329 0.20% 13 Curriculum & Instruction 3,687 0.06% 4,000 0.07% 23 School Leadership 2,700 0.04% 2,700 0.05% 31 Guidance, Counseling, & Eval. 49,127 0.79% 51,546 0.90% 33 Health Services 795 0.01% 500 0.01% 51 Plant Maint. & Operations 126,237 2.02% 114,873 2.01% 335,430 5.37% 278,246 4.86%

Total Annual Operating Budget $ 6,241,359 100.00% $ 5,728,364 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 16.0 15.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 56.0 55.0 79.0 77.0

Enrollment 874 871 Total Annual Operating Costs per Student $ 7,141 $ 6,577 -7.90%

66 Chambers Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.74% $ 90,660 1.89% 6118 Extra duty pay - professionals 19,753 0.38% - 0.00% 6119 Teachers / other professionals 3,408,940 65.32% 3,111,943 64.95% 6125 Substitutes - clerical 8,575 0.16% 8,575 0.18% 6126 Clerical and ancillary 379,775 7.28% 374,454 7.82% 61XX Benefits and other payroll costs 1,006,519 19.29% 920,289 19.21% 4,914,222 94.16% 4,505,922 94.05%

Non-Payroll costs: by functional area 11 Instruction 94,397 1.81% 86,538 1.81% 12 Instructional Resources 12,500 0.24% 12,500 0.26% 13 Curriculum & Instruction 3,811 0.07% 3,400 0.07% 23 School Leadership 1,500 0.03% 1,500 0.03% 31 Guidance, Counseling, & Eval. 49,278 0.94% 51,646 1.08% 33 Health Services 700 0.01% 700 0.01% 51 Plant Maint. & Operations 140,097 2.68% 128,733 2.69% 61 Community Services 2,550 0.05% - 0.00% 304,834 5.84% 285,017 5.95%

Total Annual Operating Budget $ 5,219,056 100.00% $ 4,790,939 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 2.0 Clerical 14.0 15.0 Counselors 1.0 1.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 41.0 41.0 61.0 61.0

Enrollment 595 596 Total Annual Operating Costs per Student $ 8,772 $ 8,038 -8.36%

67 Smith Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.50% $ 90,660 1.56% 6118 Extra duty pay - professionals 5,011 0.08% - 0.00% 6119 Teachers / other professionals 4,064,553 67.03% 3,958,514 68.31% 6125 Substitutes - clerical 8,575 0.14% 8,575 0.15% 6126 Clerical and ancillary 352,807 5.82% 369,264 6.37% 61XX Benefits and other payroll costs 1,127,937 18.60% 1,084,490 18.71% 5,649,543 93.17% 5,511,503 95.11%

Non-Payroll costs: by functional area 11 Instruction 194,657 3.21% 73,227 1.26% 12 Instructional Resources 8,291 0.14% 10,500 0.18% 13 Curriculum & Instruction 3,426 0.06% 1,500 0.03% 23 School Leadership 8,357 0.14% 5,700 0.10% 31 Guidance, Counseling, & Eval. 49,422 0.82% 51,246 0.88% 33 Health Services 2,002 0.03% 2,025 0.03% 36 Co-Curricular Services 500 0.01% 2,000 0.03% 51 Plant Maint. & Operations 147,640 2.43% 136,776 2.36% 61 Community Services - 0.00% 400 0.01% 414,296 6.83% 283,374 4.89%

Total Annual Operating Budget $ 6,063,839 100.00% $ 5,794,877 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 16.0 15.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 56.0 52.0 79.0 74.0

Enrollment 767 696 Total Annual Operating Costs per Student $ 7,906 $ 8,326 5.31%

68 Mahanay Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 2.05% $ 90,660 2.13% 6118 Extra duty pay - professionals 38,500 0.87% - 0.00% 6119 Teachers / other professionals 2,890,964 65.36% 2,782,083 65.47% 6125 Substitutes - clerical 8,575 0.19% 8,575 0.20% 6126 Clerical and ancillary 303,560 6.86% 298,847 7.03% 61XX Benefits and other payroll costs 813,101 18.38% 800,785 18.84% 4,145,360 93.73% 3,980,951 93.68%

Non-Payroll costs: by functional area 11 Instruction 93,675 2.12% 95,258 2.24% 12 Instructional Resources 1,514 0.03% 1,500 0.04% 13 Curriculum & Instruction 3,500 0.08% 2,000 0.05% 23 School Leadership 3,000 0.07% 3,000 0.07% 31 Guidance, Counseling, & Eval. 48,852 1.10% 51,271 1.21% 33 Health Services 250 0.01% 250 0.01% 36 Co-Curricular Activities 514 0.01% 500 0.01% 51 Plant Maint. & Operations 126,068 2.85% 114,704 2.70% 61 Community Services 100 0.00% 100 0.00% 277,474 6.27% 268,583 6.32%

Total Annual Operating Budget $ 4,422,834 100.00% $ 4,249,534 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 2.0 2.0 Clerical 14.0 14.0 Counselors 1.0 1.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 37.5 38.5 56.5 57.5

Enrollment 597 574 Total Annual Operating Costs per Student $ 7,408 $ 7,403 -0.07%

69 Kennedy Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.62% $ 90,660 1.71% 6118 Extra duty pay - professionals 253,045 4.52% - 0.00% 6119 Teachers / other professionals 3,690,233 65.88% 3,614,841 68.32% 6125 Substitutes - clerical 8,575 0.15% 8,575 0.16% 6126 Clerical and ancillary 316,059 5.64% 356,870 6.74% 61XX Benefits and other payroll costs 1,002,598 17.90% 998,021 18.86% 5,361,170 95.71% 5,068,967 95.80%

Non-Payroll costs: by functional area 11 Instruction 84,257 1.50% 79,346 1.50% 12 Instructional Resources 4,923 0.09% 3,550 0.07% 13 Curriculum & Instruction 3,835 0.07% 4,250 0.08% 23 School Leadership 8,609 0.15% 3,800 0.07% 31 Counseling 48,727 0.87% 52,146 0.99% 33 Health Services 961 0.02% 1,200 0.02% 51 Plant Maint. & Operations 89,202 1.59% 77,838 1.47% 240,515 4.29% 222,130 4.20%

Total Annual Operating Budget $ 5,601,685 100.00% $ 5,291,097 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 14.0 16.0 Counselors 1.0 1.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 48.0 49.0 68.0 71.0

Enrollment 738 725 Total Annual Operating Costs per Student $ 7,590 $ 7,298 -3.85%

70 Chancellor Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.43% $ 90,660 1.43% 6118 Extra duty pay - professionals 66,490 1.05% - 0.00% 6119 Teachers / other professionals 4,289,083 67.67% 4,341,886 68.47% 6125 Substitutes - clerical 8,575 0.14% 8,575 0.14% 6126 Clerical and ancillary 383,572 6.05% 420,765 6.64% 61XX Benefits and other payroll costs 1,210,000 19.09% 1,205,295 19.01% 6,048,380 95.42% 6,067,181 95.68%

Non-Payroll costs: by functional area 11 Instruction 87,417 1.38% 80,827 1.27% 12 Instructional Resources 20,118 0.32% 16,910 0.27% 13 Curriculum & Instruction 7,248 0.11% 9,300 0.15% 23 School Leadership 2,504 0.04% 2,200 0.03% 31 Guidance, Counseling, & Eval. 48,827 0.77% 51,146 0.81% 33 Health Services 560 0.01% 1,300 0.02% 51 Plant Maint. & Operations 123,435 1.95% 112,071 1.77% 290,110 4.58% 273,754 4.32%

Total Annual Operating Budget $ 6,338,490 100.00% $ 6,340,935 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 18.0 20.0 Counselors 1.0 1.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 60.0 60.0 84.0 86.0

Enrollment 909 925 Total Annual Operating Costs per Student $ 6,973 $ 6,855 -1.69%

71 Liestman Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.54% $ 90,660 1.65% 6118 Extra duty pay - professionals 6,962 0.12% - 0.00% 6119 Teachers / other professionals 3,981,395 67.65% 3,688,283 67.24% 6125 Substitutes - clerical 8,575 0.15% 8,575 0.16% 6126 Clerical and ancillary 390,100 6.63% 403,836 7.36% 61XX Benefits and other payroll costs 1,118,352 19.00% 1,047,631 19.10% 5,596,043 95.09% 5,238,985 95.51%

Non-Payroll costs: by functional area 11 Instruction 117,048 1.99% 79,262 1.44% 12 Instructional Resources 72 0.00% 2,400 0.04% 13 Curriculum & Instruction 9,481 0.16% 7,000 0.13% 23 School Leadership 3,585 0.06% 3,500 0.06% 31 Guidance, Counseling, & Eval. 49,243 0.84% 54,746 1.00% 33 Health Services 600 0.01% 800 0.01% 51 Plant Maint. & Operations 109,086 1.85% 98,722 1.80% 289,116 4.91% 246,430 4.49%

Total Annual Operating Budget $ 5,885,159 100.00% $ 5,485,415 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 15.0 14.0 Counselors 1.0 1.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 50.0 51.0 71.0 71.0

Enrollment 725 762 Total Annual Operating Costs per Student $ 8,117 $ 7,199 -11.32%

72 Petrosky Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 2.12% $ 90,660 2.12% 6118 Extra duty pay - professionals 20,000 0.47% - 0.00% 6119 Teachers / other professionals 2,792,606 65.39% 2,821,113 65.94% 6125 Substitutes - clerical 8,575 0.20% 8,575 0.20% 6126 Clerical and ancillary 339,897 7.96% 328,828 7.69% 61XX Benefits and other payroll costs 804,914 18.85% 826,332 19.31% 4,056,652 94.99% 4,075,508 95.26%

Non-Payroll costs: by functional area 11 Instruction 94,510 2.21% 90,803 2.12% 12 Instructional Resources 3,722 0.09% 3,700 0.09% 13 Curriculum & Instruction 1,125 0.03% 4,970 0.12% 23 School Leadership 129 0.00% 800 0.02% 31 Counseling 2,122 0.05% 2,274 0.05% 33 Health Services 601 0.01% 600 0.01% 36 C-Curricular Services 799 0.02% - 0.00% 51 Plant Maint. & Operations 110,814 2.59% 99,450 2.32% 61 Community Services 150 0.00% 150 0.00% 213,972 5.01% 202,747 4.74%

Total Annual Operating Budget $ 4,270,624 100.00% $ 4,278,255 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 2.0 2.0 Clerical 15.0 15.0 Counselors 1.0 1.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 40.0 44.0 60.0 64.0

Enrollment 656 683 Total Annual Operating Costs per Student $ 6,510 $ 6,264 -3.78%

73 Heflin Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.67% $ 90,660 1.74% 6118 Extra duty pay - professionals 1,380 0.03% - 0.00% 6119 Teachers / other professionals 3,699,877 68.02% 3,555,321 68.11% 6125 Substitutes - clerical 8,575 0.16% 8,575 0.16% 6126 Clerical and ancillary 314,862 5.79% 315,897 6.05% 61XX Benefits and other payroll costs 1,033,895 19.01% 988,118 18.93% 5,149,249 94.66% 4,958,571 94.99%

Non-Payroll costs: by functional area 11 Instruction 122,720 2.26% 99,456 1.91% 12 Instructional Resources 8,695 0.16% 6,800 0.13% 13 Curriculum & Instruction 1,989 0.04% 4,200 0.08% 23 School Leadership 1,984 0.04% 2,000 0.04% 31 Guidance, Counseling, & Eval. 49,194 0.90% 51,596 0.99% 33 Health Services 996 0.02% 1,000 0.02% 36 Co-curr/extra-curr 475 0.01% - 0.00% 51 Plant Maint. & Operations 104,334 1.92% 95,470 1.83% 61 Community Services - 0.00% 1,100 0.02% 290,387 5.34% 261,622 5.01%

Total Annual Operating Budget $ 5,439,636 100.00% $ 5,220,193 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 13.0 13.0 Counselors 1.0 1.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 52.0 50.0 71.0 69.0

Enrollment 893 866 Total Annual Operating Costs per Student $ 6,091 $ 6,028 -1.04%

74 Cummings Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 2.11% $ 90,660 2.10% 6118 Extra duty pay - professionals 28,820 0.67% - 0.00% 6119 Teachers / other professionals 2,705,457 62.89% 2,792,749 64.73% 6125 Substitutes - clerical 8,575 0.20% 8,575 0.20% 6126 Clerical and ancillary 336,673 7.83% 332,851 7.71% 61XX Benefits and other payroll costs 848,315 19.72% 851,931 19.74% 4,018,499 93.41% 4,076,766 94.49%

Non-Payroll costs: by functional area 11 Instruction 103,607 2.41% 81,565 1.89% 12 Instructional Resources 7,015 0.16% 7,015 0.16% 13 Curriculum & Instruction 2,439 0.06% 2,353 0.05% 23 School Leadership 2,000 0.05% 5,466 0.13% 31 Guidance, Counseling, & Eval. 48,877 1.14% 51,296 1.19% 33 Health Services 1,000 0.02% 1,000 0.02% 36 Co-Curricular Activities 17,852 0.41% - 0.00% 51 Plant Maint. & Operations 100,593 2.34% 89,211 2.07% 283,383 6.59% 237,906 5.51%

Total Annual Operating Budget $ 4,301,882 100.00% $ 4,314,672 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 15.0 17.0 Counselors 1.0 1.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 39.0 42.0 60.0 65.0

Enrollment 527 561 Total Annual Operating Costs per Student $ 8,163 $ 7,691 -5.78%

75 Rees Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.82% $ 90,660 1.93% 6118 Extra duty pay - professionals 11,200 0.23% - 0.00% 6119 Teachers / other professionals 3,364,994 67.66% 3,207,195 68.38% 6125 Substitutes - clerical 9,675 0.19% 8,575 0.18% 6126 Clerical and ancillary 341,653 6.87% 327,112 6.97% 61XX Benefits and other payroll costs 941,128 18.92% 886,291 18.90% 4,759,310 95.70% 4,519,834 96.37%

Non-Payroll costs: by functional area 11 Instruction 95,412 1.92% 68,480 1.46% 12 Instructional Resources 9,487 0.19% 7,400 0.16% 13 Curriculum & Instruction 6,830 0.14% 3,200 0.07% 23 School Leadership 1,525 0.03% 1,525 0.03% 31 Guidance, Counseling, & Eval. 2,587 0.05% 2,674 0.06% 33 Health Services 925 0.02% 925 0.02% 51 Plant Maint. & Operations 97,338 1.96% 85,974 1.83% 214,104 4.30% 170,178 3.63%

Total Annual Operating Budget $ 4,973,414 100.00% $ 4,690,012 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 2.0 2.0 Clerical 12.0 15.0 Counselors 1.0 1.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 43.0 45.0 60.0 65.0

Enrollment 573 639 Total Annual Operating Costs per Student $ 8,680 $ 7,340 -15.44%

76 Alexander Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.70% $ 90,660 1.77% 6118 Extra duty pay - professionals 18,063 0.34% - 0.00% 6119 Teachers / other professionals 3,610,348 67.64% 3,478,359 67.87% 6125 Substitutes - clerical 8,575 0.16% 8,575 0.17% 6126 Clerical and ancillary 303,898 5.69% 305,566 5.96% 61XX Benefits and other payroll costs 1,016,119 19.04% 996,027 19.43% 5,047,663 94.56% 4,879,187 95.20%

Non-Payroll costs: by functional area 11 Instruction 104,386 1.96% 82,441 1.61% 12 Instructional Resources 8,265 0.15% 11,000 0.21% 13 Curriculum & Instruction 22,200 0.42% 4,000 0.08% 23 School Leadership 794 0.01% 1,100 0.02% 31 Guidance, Counseling, & Eval. 48,727 0.91% 51,396 1.00% 33 Health Services 695 0.01% 700 0.01% 36 Co-Curricular Activities - 0.00% 200 0.00% 51 Plant Maint. & Operations 102,594 1.92% 93,830 1.83% 61 Community Services 2,654 0.05% 1,150 0.02% 290,315 5.44% 245,817 4.80%

Total Annual Operating Budget $ 5,337,978 100.00% $ 5,125,004 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 13.0 16.0 Counselors 1.0 1.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 47.5 47.0 66.5 69.0

Enrollment 697 708 Total Annual Operating Costs per Student $ 7,659 $ 7,239 -5.48%

77 Hearne Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.33% $ 90,660 1.38% 6118 Extra duty pay - professionals 7,090 0.10% - 0.00% 6119 Teachers / other professionals 4,769,671 70.15% 4,581,615 69.55% 6125 Substitutes - clerical 8,575 0.13% 8,575 0.13% 6126 Clerical and ancillary 345,310 5.08% 369,400 5.61% 61XX Benefits and other payroll costs 1,279,553 18.82% 1,255,289 19.05% 6,500,859 95.61% 6,305,539 95.72%

Non-Payroll costs: by functional area 11 Instruction 108,862 1.60% 104,068 1.58% 12 Instructional Resources 2,386 0.04% 2,000 0.03% 13 Curriculum & Instruction 7,607 0.11% 4,700 0.07% 23 School Leadership 6,562 0.10% 6,580 0.10% 31 Guidance, Counseling, & Eval. 48,877 0.72% 52,046 0.79% 33 Health Services 778 0.01% 1,134 0.02% 36 Cocurricular Activities 217 0.00% - 0.00% 51 Plant Maint. & Operations 122,107 1.80% 110,743 1.68% 61 Community Services 1,014 0.01% 1,000 0.02% 298,410 4.39% 282,271 4.28%

Total Annual Operating Budget $ 6,799,269 100.00% $ 6,587,810 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 15.0 18.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 60.0 63.0 82.0 88.0

Enrollment 963 972 Total Annual Operating Costs per Student $ 7,061 $ 6,778 -4.01%

78 Landis Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.52% $ 90,660 1.50% 6118 Extra duty pay - professionals 41,596 0.70% - 0.00% 6119 Teachers / other professionals 3,991,951 67.01% 4,183,796 69.15% 6125 Substitutes - clerical 9,427 0.16% 8,575 0.14% 6126 Clerical and ancillary 383,258 6.43% 338,881 5.60% 61XX Benefits and other payroll costs 1,137,971 19.10% 1,150,837 19.02%0 5,654,862 94.92% 5,772,750 95.41%

Non-Payroll costs: by functional area 11 Instruction 111,947 1.88% 83,400 1.38% 12 Instructional Resources 1,014 0.02% 6,500 0.11% 13 Curriculum & Instruction 1,330 0.02% 4,000 0.07% 23 School Leadership 1,831 0.03% 2,600 0.04% 31 Guidance, Counseling, & Eval. 48,817 0.82% 51,896 0.86% 33 Health Services 464 0.01% 1,750 0.03% 51 Plant Maint. & Operations 136,926 2.30% 127,562 2.11% 302,329 5.08% 277,708 4.59%

Total Annual Operating Budget $ 5,957,191 100.00% $ 6,050,458 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 4.0 4.0 Clerical 15.0 16.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 54.0 52.0 77.0 76.0

Enrollment 745 744 Total Annual Operating Costs per Student $ 7,996 $ 8,132 1.70%

79 Sneed Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.21% $ 90,660 1.19% 6118 Extra duty pay - professionals 17,500 0.23% - 0.00% 6119 Teachers / other professionals 5,189,458 69.30% 5,277,367 69.55% 6125 Substitutes - clerical 8,625 0.12% 8,575 0.11% 6126 Clerical and ancillary 381,644 5.10% 418,446 5.51% 61XX Benefits and other payroll costs 1,441,265 19.25% 1,471,627 19.39% 7,129,152 95.21% 7,266,675 95.77%

Non-Payroll costs: by functional area 11 Instruction 129,162 1.72% 91,257 1.20% 12 Instructional Resources 10,500 0.14% 10,500 0.14% 13 Curriculum & Instruction 4,579 0.06% 9,108 0.12% 23 School Leadership 5,304 0.07% 4,924 0.06% 31 Guidance, Counseling, & Eval. 49,498 0.66% 52,646 0.69% 33 Health Services 1,500 0.02% 1,500 0.02% 36 Co-Curricular Activities - 0.00% 100 0.00% 51 Plant Maint. & Operations 158,068 2.11% 148,354 1.96% 61 Community Services 150 0.00% 2,650 0.03% 358,761 4.79% 321,039 4.23%

Total Annual Operating Budget $ 7,487,913 100.00% $ 7,587,714 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 4.0 4.0 Clerical 18.0 22.0 Counselors 3.0 3.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 73.0 72.0 100.0 103.0

Enrollment 1,060 1,028 Total Annual Operating Costs per Student $ 7,064 $ 7,381 4.49%

80 Best Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.45% $ 90,660 1.52% 6118 Extra duty pay - professionals 3,837 0.06% - 0.00% 6119 Teachers / other professionals 4,331,062 69.25% 4,136,323 69.45% 6125 Substitutes - clerical 8,775 0.14% 8,575 0.14% 6126 Clerical and ancillary 315,419 5.04% 330,330 5.55% 61XX Benefits and other payroll costs 1,180,554 18.88% 1,131,513 19.00% 5,930,306 94.82% 5,697,400 95.66%

Non-Payroll costs: by functional area 11 Instruction 138,018 2.21% 84,953 1.43% 12 Instructional Resources 8,284 0.13% 8,447 0.14% 13 Curriculum & Instruction 6,333 0.10% 950 0.02% 23 School Leadership 526 0.01% 2,200 0.04% 31 Guidance, Counseling, & Eval. 48,827 0.78% 51,146 0.86% 33 Health Services 473 0.01% 500 0.01% 51 Plant Maint. & Operations 121,510 1.94% 110,146 1.85% 61 Community Services 100 0.00% - 0.00% 324,072 5.18% 258,342 4.34%

Total Annual Operating Budget $ 6,254,378 100.00% $ 5,955,742 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 4.0 4.0 Clerical 14.0 15.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 55.0 52.0 77.0 75.0

Enrollment 804 780 Total Annual Operating Costs per Student $ 7,779 $ 7,636 -1.84%

81 Outley Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.31% $ 90,660 1.32% 6118 Extra duty pay - professionals 11,617 0.17% - 0.00% 6119 Teachers / other professionals 4,753,976 68.94% 4,769,515 69.55% 6125 Substitutes - clerical 8,575 0.12% 8,575 0.13% 6126 Clerical and ancillary 377,244 5.47% 354,751 5.17% 61XX Benefits and other payroll costs 1,278,674 18.54% 1,292,994 18.85% 6,520,746 94.56% 6,516,495 95.02%

Non-Payroll costs: by functional area 11 Instruction 132,897 1.93% 111,866 1.63% 12 Instructional Resources 10,366 0.15% 6,200 0.09% 13 Curriculum & Instruction 755 0.01% 3,000 0.04% 23 School Leadership 7,420 0.11% 3,000 0.04% 31 Guidance, Counseling, & Eval. 48,727 0.71% 52,346 0.76% 33 Health Services 1,854 0.03% 1,500 0.02% 51 Plant Maint. & Operations 173,068 2.51% 163,759 2.39% 375,087 5.44% 341,671 4.98%

Total Annual Operating Budget $ 6,895,833 100.00% $ 6,858,166 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 4.0 4.0 Clerical 16.0 16.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 69.0 67.0 93.0 91.0

Enrollment 1,152 1,150 Total Annual Operating Costs per Student $ 5,986 $ 5,964 -0.37%

82 Hicks Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.62% $ 90,660 1.72% 6118 Extra duty pay - professionals 24,754 0.44% - 0.00% 6119 Teachers / other professionals 3,746,035 66.79% 3,548,527 67.40% 6125 Substitutes - clerical 9,675 0.17% 8,575 0.16% 6126 Clerical and ancillary 386,587 6.89% 373,624 7.10% 61XX Benefits and other payroll costs 1,033,596 18.43% 980,557 18.63% 5,291,307 94.33% 5,001,943 95.01%

Non-Payroll costs: by functional area 11 Instruction 115,004 2.05% 79,302 1.51% 12 Instructional Resources 15,919 0.28% 8,800 0.17% 13 Curriculum & Instruction 928 0.02% 2,250 0.04% 23 School Leadership 1,033 0.02% 2,175 0.04% 31 Guidance, Counseling, & Eval. 49,992 0.89% 51,346 0.98% 33 Health Services 100 0.00% 250 0.00% 51 Plant Maint. & Operations 134,593 2.40% 118,229 2.25% 61 Community Services 200 0.00% 200 0.00% 317,770 5.67% 262,552 4.99%

Total Annual Operating Budget $ 5,609,077 100.00% $ 5,264,495 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 19.0 19.0 Counselors 1.0 1.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 48.0 48.0 73.0 73.0

Enrollment 714 711 Total Annual Operating Costs per Student $ 7,856 $ 7,404 -5.75%

83 Bush Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.38% $ 90,660 1.45% 6118 Extra duty pay - professionals 18,750 0.29% - 0.00% 6119 Teachers / other professionals 4,469,880 68.22% 4,193,248 67.12% 6125 Substitutes - clerical 8,575 0.13% 8,575 0.14% 6126 Clerical and ancillary 374,052 5.71% 452,132 7.24% 61XX Benefits and other payroll costs 1,253,804 19.14% 1,189,156 19.04% 6,215,722 94.86% 5,933,771 94.99%

Non-Payroll costs: by functional area 11 Instruction 128,800 1.97% 99,004 1.58% 12 Instructional Resources 156 0.00% 1,000 0.02% 13 Curriculum & Instruction 1,305 0.02% 10,372 0.17% 23 School Leadership 5,414 0.08% 10,000 0.16% 31 Guidance, Counseling, & Eval. 48,828 0.75% 51,146 0.82% 33 Health Services 78 0.00% 1,153 0.02% 51 Plant Maint. & Operations 151,919 2.32% 140,555 2.25% 336,500 5.14% 313,230 5.01%

Total Annual Operating Budget $ 6,552,222 100.00% $ 6,247,001 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 23.0 22.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 61.0 64.0 91.0 93.0

Enrollment 923 995 Total Annual Operating Costs per Student $ 7,099 $ 6,278 -11.56%

84 Collins Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.30% $ 90,660 1.29% 6118 Extra duty pay - professionals 23,820 0.34% - 0.00% 6119 Teachers / other professionals 4,799,751 68.62% 4,862,391 69.03% 6125 Substitutes - clerical 9,575 0.14% 8,575 0.12% 6126 Clerical and ancillary 370,698 5.30% 403,395 5.73% 61XX Benefits and other payroll costs 1,344,798 19.23% 1,338,476 19.00% 6,639,302 94.92% 6,703,497 95.17%

Non-Payroll costs: by functional area 11 Instruction 106,083 1.52% 105,182 1.49% 12 Instructional Resources - 0.00% 4,500 0.06% 13 Curriculum & Instruction 12,156 0.17% 2,000 0.03% 23 School Leadership 2,000 0.03% 1,700 0.02% 31 Guidance, Counseling, & Eval. 48,727 0.70% 51,446 0.73% 33 Health Services 900 0.01% 900 0.01% 51 Plant Maint. & Operations 185,195 2.65% 174,686 2.48% 355,061 5.08% 340,414 4.83%

Total Annual Operating Budget $ 6,994,363 100.00% $ 7,043,911 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 4.0 4.0 Clerical 17.0 16.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 66.0 68.0 91.0 92.0

Enrollment 920 987 Total Annual Operating Costs per Student $ 7,603 $ 7,137 -6.13%

85 Horn Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.31% $ 90,660 1.33% 6118 Extra duty pay - professionals 22,791 0.33% - 0.00% 6119 Teachers / other professionals 4,739,132 68.52% 4,710,099 69.27% 6125 Substitutes - clerical 9,355 0.14% 8,575 0.13% 6126 Clerical and ancillary 359,383 5.20% 368,879 5.43% 61XX Benefits and other payroll costs 1,319,061 19.07% 1,280,640 18.84% 6,540,382 94.56% 6,458,853 94.99%

Non-Payroll costs: by functional area 11 Instruction 147,239 2.13% 117,488 1.73% 12 Instructional Resources 8,512 0.12% 6,000 0.09% 13 Curriculum & Instruction 5,064 0.07% 10,030 0.15% 23 School Leadership 2,554 0.04% 3,750 0.06% 31 Guidance, Counseling, & Eval. 49,372 0.71% 51,146 0.75% 33 Health Services 1,660 0.02% 1,500 0.02% 51 Plant Maint. & Operations 161,851 2.34%0 150,386 2.21% 376,251 5.44% 340,300 5.01%

Total Annual Operating Budget $ 6,916,633 100.00% $ 6,799,153 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 4.0 4.0 Clerical 17.0 16.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 68.0 64.0 93.0 88.0

Enrollment 927 1,022 Total Annual Operating Costs per Student $ 7,461 $ 6,653 -10.84%

86 Holmquist Elementary School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.21% $ 90,660 1.28% 6118 Extra duty pay - professionals 5,752 0.08% - 0.00% 6119 Teachers / other professionals 5,119,504 68.46% 4,927,912 69.40% 6125 Substitutes - clerical 7,775 0.10% 7,575 0.11% 6126 Clerical and ancillary 424,448 5.68% 415,578 5.85% 61XX Benefits and other payroll costs 1,484,537 19.85% 1,326,652 18.68% 7,132,676 95.38% 6,768,377 95.31%

Non-Payroll costs: by functional area 11 Instruction 112,464 1.50% 120,558 1.70% 12 Instructional Resources 10,667 0.14% 5,900 0.08% 13 Staff Development 7,980 0.11% 1,315 0.02% 23 School Leadership 2,000 0.03% 2,900 0.04% 31 Guidance, Counseling, & Eval. 48,907 0.65% 51,246 0.72% 33 Health Services 2,100 0.03% 2,100 0.03% 36 Co-Curricular Services 2,895 0.04% 1,775 0.02% 51 Plant Maint. & Operations 158,426 2.12% 147,062 2.07% 61 Community Services 9 0.00% - 0.00% 345,449 4.62% 332,856 4.69%

Total Annual Operating Budget $ 7,478,125 100.00% $ 7,101,233 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 4.0 4.0 Clerical 17.0 17.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 70.0 71.0 95.0 96.0

Enrollment 1,121 1,149 Total Annual Operating Costs per Student $ 6,671 $ 6,180 -7.35%

87 Owens Intermediate School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.40% $ 90,660 1.52% 6118 Extra duty pay - professionals 15,254 0.24% - 0.00% 6119 Teachers / other professionals 4,511,527 69.83% 4,135,107 69.17% 6125 Substitutes - clerical 8,621 0.13% 9,975 0.17% 6126 Clerical and ancillary 296,206 4.58% 303,425 5.08% 61XX Benefits and other payroll costs 1,179,902 18.26% 1,096,390 18.34% 6,102,170 94.45% 5,635,557 94.27%

Non-Payroll costs: by functional area 11 Instruction 110,320 1.71% 103,499 1.73% 12 Instructional Resources 7,500 0.12% 7,500 0.13% 13 Curriculum & Instruction 4,129 0.06% 6,300 0.11% 23 School Leadership 3,143 0.05% 3,143 0.05% 31 Guidance, Counseling, & Eval. 51,306 0.79% 51,646 0.86% 33 Health Services 500 0.01% 500 0.01% 36 Co-Curricular Activities 385 0.01% - 0.00% 51 Plant Maint. & Operations 179,838 2.78% 168,474 2.82% 61 Community Services 1,537 0.02% 1,200 0.02% 358,658 5.55% 342,262 5.73%

Total Annual Operating Budget $ 6,460,828 100.00% $ 5,977,819 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 13.0 13.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 58.0 60.0 78.0 80.0

Enrollment 1,030 992 Total Annual Operating Costs per Student $ 6,273 $ 6,026 -3.93%

88 Klentzman Intermediate School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.36% $ 90,660 1.47% 6118 Extra duty pay - professionals 15,500 0.23% - 0.00% 6119 Teachers / other professionals 4,579,780 68.82% 4,287,567 69.32% 6125 Substitutes - clerical 9,405 0.14% 9,975 0.16% 6126 Clerical and ancillary 322,781 4.85% 288,656 4.67% 61XX Benefits and other payroll costs 1,269,210 19.07% 1,177,068 19.03% 6,287,336 94.48% 5,853,926 94.65%

Non-Payroll costs: by functional area 11 Instruction 134,372 2.02% 112,595 1.82% 12 Instructional Resources 2,550 0.04% 2,550 0.04% 13 Curriculum & Instruction 5,892 0.09% 2,000 0.03% 23 School Leadership 1,808 0.03% 1,000 0.02% 31 Guidance, Counseling, & Eval. 50,427 0.76% 52,846 0.85% 33 Health Services 887 0.01% 700 0.01% 36 Co-Curricular Services 1,000 0.02% - 0.00% 51 Plant Maint. & Operations 170,488 2.56% 159,124 2.57% 367,425 5.52% 330,815 5.35%

Total Annual Operating Budget $ 6,654,761 100.00% $ 6,184,741 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 13.0 13.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 57.0 56.0 77.0 76.0

Enrollment 950 930 Total Annual Operating Costs per Student $ 7,005 $ 6,650 -5.06%

89 Youngblood Intermediate School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.38% $ 90,660 1.40% 6118 Extra duty pay - professionals 15,075 0.23% - 0.00% 6119 Teachers / other professionals 4,577,348 69.63% 4,517,333 69.69% 6125 Substitutes - clerical 9,475 0.14% 9,975 0.15% 6126 Clerical and ancillary 281,395 4.28% 313,363 4.83% 61XX Benefits and other payroll costs 1,253,428 19.07% 1,194,779 18.43% 6,227,381 94.74% 6,126,111 94.51%

Non-Payroll costs: by functional area 11 Instruction 94,048 1.43% 111,802 1.72% 12 Instructional Resources 13,300 0.20% 13,300 0.21% 13 Curriculum & Instruction 7,043 0.11% 5,543 0.09% 23 School Leadership 7,500 0.11% 10,000 0.15% 31 Guidance, Counseling, & Eval. 51,227 0.78% 53,646 0.83% 33 Health Services 2,500 0.04% 2,500 0.04% 51 Plant Maint. & Operations 170,385 2.59% 159,021 2.45% 346,003 5.26% 355,812 5.49%

Total Annual Operating Budget $ 6,573,384 100.00% $ 6,481,923 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 13.0 13.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 63.0 64.0 83.0 84.0

Enrollment 1,047 1,039 Total Annual Operating Costs per Student $ 6,278 $ 6,239 -0.63%

90 Mata Intermediate School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.58% $ 90,660 1.58% 6118 Extra duty pay - professionals 15,040 0.26% - 0.00% 6119 Teachers / other professionals 3,911,882 68.38% 3,945,101 68.59% 6125 Substitutes - clerical 8,575 0.15% 9,975 0.17% 6126 Clerical and ancillary 313,858 5.49% 310,156 5.39% 61XX Benefits and other payroll costs 1,040,162 18.18% 1,042,852 18.13% 5,380,177 94.04% 5,398,745 93.86%

Non-Payroll costs: by functional area 11 Instruction 92,538 1.62% 116,292 2.02% 12 Instructional Resources 9,270 0.16% 9,600 0.17% 13 Curriculum & Instruction 2,830 0.05% 2,500 0.04% 23 School Leadership 7,000 0.12% 7,000 0.12% 31 Guidance, Counseling, & Eval. 49,497 0.87% 51,896 0.90% 33 Health Services 967 0.02% 967 0.02% 36 Co-Curricular Activities 2,772 0.05% - 0.00% 51 Plant Maint. & Operations 176,076 3.08% 164,712 2.86% 340,950 5.96% 352,967 6.14%

Total Annual Operating Budget $ 5,721,127 100.00% $ 5,751,712 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 12.0 12.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 55.0 58.0 74.0 77.0

Enrollment 950 951 Total Annual Operating Costs per Student $ 6,022 $ 6,048 0.43%

91 Miller Intermediate School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.44% $ 90,660 1.48% 6118 Extra duty pay - professionals 49,900 0.79% - 0.00% 6119 Teachers / other professionals 4,373,334 69.47% 4,245,062 69.24% 6125 Substitutes - clerical 8,975 0.14% 9,975 0.16% 6126 Clerical and ancillary 286,335 4.55% 304,464 4.97% 61XX Benefits and other payroll costs 1,152,011 18.30% 1,147,680 18.72% 5,961,215 94.69% 5,797,841 94.57%

Non-Payroll costs: by functional area 11 Instruction 91,731 1.46% 104,489 1.70% 12 Instructional Resources 4,500 0.07% 4,500 0.07% 13 Curriculum & Instruction 4,000 0.06% 4,000 0.07% 23 School Leadership 4,100 0.07% 4,100 0.07% 31 Guidance, Counseling, & Eval. 50,101 0.80% 51,646 0.84% 33 Health Services 2,100 0.03% 2,100 0.03% 36 Co-Curricular Activities 3,920 0.06% - 0.00% 51 Plant Maint. & Operations 173,670 2.76% 162,306 2.65% 334,123 5.31% 333,141 5.43%

Total Annual Operating Budget $ 6,295,338 100.00% $ 6,130,983 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 3.0 3.0 Clerical 11.0 11.0 Counselors 2.0 2.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 56.0 56.0 74.0 74.0

Enrollment 971 955 Total Annual Operating Costs per Student $ 6,483 $ 6,420 -0.98%

92 Budewig Intermediate School 2020-21 General Fund Budget

Amended Budget % of Proposed Budget % of 2019-20 Total 2020-21 Total Payroll costs: by object 6112 Substitutes - teachers $ 90,660 1.15% $ 90,660 1.18% 6118 Extra duty pay - professionals 32,300 0.41% - 0.00% 6119 Teachers / other professionals 5,411,806 68.91% 5,416,183 70.29% 6125 Substitutes - clerical 13,775 0.18% 9,975 0.13% 6126 Clerical and ancillary 331,301 4.22% 344,757 4.47% 61XX Benefits and other payroll costs 1,558,033 19.84% 1,465,759 19.02% 7,437,875 94.71% 7,327,334 95.09%

Non-Payroll costs: by functional area 11 Instruction 156,763 2.00% 119,255 1.55% 12 Instructional Resources 17,473 0.22% 14,600 0.19% 13 Curriculum & Instruction 1,305 0.02% 9,000 0.12% 23 School Leadership 6,001 0.08% 10,000 0.13% 31 Guidance, Counseling, & Eval. 49,128 0.63% 51,146 0.66% 33 Health Services 2,134 0.03% 1,500 0.02% 51 Plant Maint. & Operations 182,098 2.32% 172,646 2.24% 61 Community Services 475 0.01% - 0.00% 415,378 5.29% 378,147 4.91%

Total Annual Operating Budget $ 7,853,253 100.00% $ 7,705,481 100.00%

Budgeted Staff: 2019-20 2020-21 Administrators 4.0 4.0 Clerical 14.0 14.0 Counselors 3.0 3.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 76.0 77.0 99.0 100.0

Enrollment 1,350 1,333 Total Annual Operating Costs per Student $ 5,817 $ 5,781 -0.63%

93

Debt Service Fund

Debt Service Fund Overview

The Debt Service Fund accounts for payments of principal, interest and related fees on the district’s general obligation bonds. Under Texas Law, only these debt service payments can be charged to this fund. Revenue is received from a designated allocation of the property tax rate, from the State under the Instructional Facilities Allotment (IFA) and Existing Debt Allotment (EDA) programs and from the federal government under the Qualified School Construction Bond (QSCB) program.

In an election on May 09, 2015, the voters approved a bond referendum totaling $341,000,000 by a vote of 834 (72.3%) for to 318 against. Major projects included in this referendum are: a Career Center, a Multi-Purpose Center, a Fine Arts addition at Kerr High School, Gymnasium Additions at each middle school, facilities for Pre-K expansion, school buses and other district renovations. The district issued the first five installments ($285,665,000) from the 2015 referendum and plans to issue the fifth and final installment ($55,335,000) in May, 2021.

Debt Service Expenditures

The 2020-21 expenditure budget consists of the following amounts: $24,601,467 for bond principal and sinking fund payments, $12,174,434 for bond interest payments and $40,000 for other fees. Detailed debt service requirements are included in this within this section of the budget document.

These expenditure estimates are fairly straightforward since they are primarily based on debt that has already been issued. The Series 2009 and 2010 bonds were issued under the federal government’s QSCB program. The 2009 QSCB bonds were issued as tax credit bonds - the federal government provides tax credits to the purchasers of the bonds which allowed the district to issue the bonds with a 0% interest rate. The 2010 QSCB bonds were issued as “direct pay to issuer” QSCB bonds. The district receives a rebate of the interest paid on the bonds from the federal government effectively reducing the interest cost to 0%. The principal maturities for the 2009 and 2010 bonds are in 2024 and 2027; however, both series require annual sinking fund deposits. For budgetary purposes, these sinking fund deposits are treated as principal expenditures since the adopted tax rate must provide sufficient funds to cover the deposits.

Historically, the district’s administration and Board have structured debt with an aggressive principal retirement schedule that has allowed the district to minimize the effect of new debt issuance on the tax rate. Approximately 66% of the existing outstanding debt will be retired within the next 10 years which is well above the statewide average of 44%. Additionally, Alief’s total debt outstanding per student is significantly lower than many area districts.

State Facilities Funding

House Bill 4, originally enacted during the 1997 Legislative session, provided State funding for instructional school facilities (IFA). This program provides a guaranteed level ($35 – unchanged since 1997) of State and local funds per student per penny of tax effort applicable to debt service on eligible bonds. Additional State funding for existing debt (Existing Debt Allotment – EDA) was first granted during the 1999 Legislative session. Since the district’s property value per student per penny of tax is greater than the guaranteed levels under these programs, the district no longer receives State funding for facilities. Unless the Legislature adjusts the guaranteed yield substantially for these programs, the district does not anticipate receiving State funds for facilities in the future.

94

Debt Service Fund (continued)

Tax Rate and Fund Balance Impact

The estimated budgetary fund balance at August 31, 2020, is approximately $5.0 million. The difference between the budgetary fund balance and actual fund balance are the deposits to the required sinking fund for the 2009 and 2010 QSCB bonds. In the Comprehensive Annual Financial Report, these deposits are included in a restricted cash account and fund balance. For budgetary purposes, these deposits are treated as expenditures in order to adopt the appropriate tax rate necessary to make the sinking fund deposit.

At August 31, 2017, fund balance was above the District’s benchmark of 1/12th of the preceding year’s expenditures by $2.6 million; therefore, the district adopted deficit budgets for 2017-18 and 2018-19 to minimize the impact on the tax rate from new debt issued as authorized by the 2015 Referendum. For 2020-21, a slight deficit budget was approved since the current fund balance is above the target. Minimal changes in fund balance are projected in subsequent years.

Declining debt service requirements and budgeted transfers from the general fund had allowed for a 6 penny reduction in the debt service rate from 2010-11 to 2015-16. For 2016-17, a 2.5 penny increase (from $0.155 to $0.18) was necessary to provide funds needed for the new debt issued. The rate was increased by another 2.5 pennies to $0.205 for 2017-18 and has remained unchanged since that time. Projections prepared for the Bond Steering Committee and Board of Trustees, and widely publicized prior to the referendum indicated that the anticipated impact of issuing the $341 million in new debt was a projected tax rate increase of 8.5 cents over the next 6 years. Current projections indicate that the projected increase may only be 6.0 cents. Even with these rate increases, the district will still have one of the lowest debt service tax rates in Harris County.

District personnel intend to begin planning for a 2021 referendum during the 2020-21 fiscal year. A Bond Steering Committee will be formed in Fall of 2020, in anticipation of bringing a recommended bond package to the Alief Board of Trustees in August, 2021, for the November, 2021 ballot.

95 Debt Service Fund

Five Year Summary of Revenues & Expenditures Years Ended August 31, 2017 - August 31, 2021 (Budgeted)

Actual Actual Actual Projected Budget 2016-17 2017-18 2018-19 2019-20 2020-21 Revenues Local sources $ 26,199,335 $ 30,491,829 $ 32,344,961 $ 33,132,148 $ 35,715,885 State sources 2,100,795 1,601,053 1,040,454 - - Federal sources 797,830 800,401 803,828 806,400 807,016 Total Revenues 29,097,960 32,893,283 34,189,243 33,938,548 36,522,901

Expenditures Debt Service: Principal 20,500,000 23,275,000 21,285,000 20,070,000 24,601,467 Interest & fees 7,638,806 9,486,832 9,819,221 10,652,411 12,214,434 Total Expenditures 28,138,806 32,761,832 31,104,221 30,722,411 36,815,901

Revenues Over Expenditures 959,154 131,451 3,085,022 3,216,137 (293,000)

Other Financing Sources Net proceeds from refunding 33,604

Revenues and Other Sources Over (Under) Expenditures 959,154 131,451 3,118,626 3,216,137 (293,000)

Fund Balances, beginning 5,784,087 4,686,774 2,761,758 3,823,917 4,983,587

Deposits to Sinking Fund (2,056,467) (2,056,467) (2,056,467) (2,056,467) -

Budgetary Fund Balances, Ending $ 4,686,774 $ 2,761,758 $ 3,823,917 $ 4,983,587 $ 4,690,587

Note: One common method Fund Balance used to estimate appropriate $6,000,000 debt service fund balance levels is to divide the $5,000,000 preceeding year's principal and interest by 12. Alief $4,000,000 I.S.D.'s benchmark at 08/31/21 using this method is $3,000,000 approx. $2.6 million so our fund balance is currently $2,000,000 slightly above this level. $1,000,000 2016-17 2017-18 2018-19 2019-20 2020-21

Note: The 2020-21 budgeted debt service payment includes the deposits to the QSCB sinking fund since for budgetary purposes, these deposits are treated the same as an expenditure and the district tax rate must be sufficient to provide funds for the deposits. 96 Debt Service Fund

Debt Retirement Summary

Fiscal Year Ended Percent August 31, Principal Interest Total Retired

2021 $ 24,601,467 $ 12,174,434 $ 36,775,901 8.03% 2022 26,188,216 12,673,825 38,862,041 16.51% 2023 24,858,216 11,612,055 36,470,271 24.47% 2024 23,943,216 10,595,269 34,538,485 32.00% 2025 21,301,750 9,637,559 30,939,309 38.76% 2026 20,491,750 8,721,639 29,213,389 45.13% 2027 19,441,750 7,449,290 26,891,040 51.00% 2028 17,386,750 6,250,063 23,636,813 56.16% 2029 16,996,750 5,502,031 22,498,781 61.07% 2030 16,996,750 4,792,141 21,788,891 65.83% 2031 16,996,750 4,152,535 21,149,285 70.44% 2032 16,996,750 3,570,290 20,567,040 74.93% 2033 16,996,750 3,007,307 20,004,057 79.30% 2034 16,266,750 2,466,468 18,733,218 83.38% 2035 16,266,750 1,952,225 18,218,975 87.36% 2036 15,796,750 1,454,613 17,251,363 91.12% 2037 13,016,750 1,006,336 14,023,086 94.19% 2038 9,266,750 659,876 9,926,626 96.35% 2039 7,951,750 394,921 8,346,671 98.17% 2040 5,356,750 191,905 5,548,655 99.38% 2041 2,766,750 55,335 2,822,085 100.00% Totals $ 349,885,865 $ 108,320,117 $ 458,205,982

90.00% Note: Within the next five years, Alief 80.00% I.S.D. will retire approximately 39% of 70.00% the currently issued debt. The average debt retired within 5 years for Texas 60.00% school districts is 21%. Alief also 50.00% compares very favorably to the state 40.00% average of debt retired with 10 years- 30.00% 66% vs. 44%. Overall, the Texas repayment schedules are below 20.00% average - repayment of 25% over 5 10.00% years and 50% over ten years is 0.00% considered a nationwide average. Alief State Average Alief I.S.D. is well above these target ratios also.

5-years 10-years

97 Alief Independent School District

Total Debt and Percent Retired by Year

$450,000,000 100%

90% $400,000,000 10 yrs

80% $350,000,000

70% $300,000,000 5 yrs 60% $250,000,000 50% $200,000,000 40% $150,000,000 30%

$100,000,000 20%

$50,000,000 10%

$0 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 0%

Total Debt % retired

Note: This is a graph of the total debt outstanding including principal and interest at the end of each year between 2021 and 2041 – the year that all currently issued (and projected) debt will be retired. As a guideline, rating agencies look for a repayment schedule that retires 25 percent of principal a quarter through the life of the debt and 50 percent halfway through the life of the debt. Alief is well above this guideline.

98 Debt Service Fund

Debt Service Requirements to Maturity by Issue August 31, 2021

Fiscal Year QSCB Bonds QSCB Bonds Refunding Bonds Ending Total Series 2009 Series 2010 Series 2012 Aug. 31 Principal Interest Sinking req. Interest Sinking req. Interest Principal Interest 2021 $ 24,601,467 $ 12,174,434 $ 1,086,467 $ 970,000 $ 856,960 $ 1,345,000 $ 13,450 2022 26,188,216 12,673,825 1,086,466 970,000 856,960 2023 24,858,216 11,612,055 1,086,466 970,000 856,960 2024 23,943,216 10,595,269 1,086,466 970,000 856,960 2025 21,301,750 9,637,559 970,000 856,960 2026 20,491,750 8,721,639 970,000 856,960 2027 19,441,750 7,449,290 970,000 428,480 2028 17,386,750 6,250,063 2029 16,996,750 5,502,031 2030 16,996,750 4,792,141 2031 16,996,750 4,152,535 2032 16,996,750 3,570,290 2033 16,996,750 3,007,307 2034 16,266,750 2,466,468 2035 16,266,750 1,952,225 2036 15,796,750 1,454,613 2037 13,016,750 1,006,336 2038 9,266,750 659,876 2039 7,951,750 394,921 2040 5,356,750 191,905 2041 2,766,750 55,335 Totals $ 349,885,865 $ 108,320,117 $ 4,345,865 $ - $ 6,790,000 $ 5,570,240 $ 1,345,000 $ 13,450

Fiscal Schoolhouse and Year Schoolhouse Bonds Refunding Bonds Schoolhouse Bonds Schoolhouse Bonds Ending Series 2015 Series 2016 Series 2017 Series 2018 Aug. 31 Principal Interest Principal Interest Principal 2 Interest Principal 2 Interest 2021 $ 475,000.00 $ 212,750.00 $ 3,625,000 $ 2,012,075 $ 3,755,000 $ 2,494,125 $ 1,320,000 $ 938,562 2022 470,000 198,575 3,625,000 1,830,825 3,755,000 2,306,375 1,320,000 872,562 2023 470,000 184,475 3,630,000 1,649,450 3,750,000 2,118,750 1,320,000 806,562 2024 470,000 170,375 3,630,000 1,467,950 3,750,000 1,931,250 1,320,000 740,562 2025 470,000 156,275 3,630,000 1,286,450 3,750,000 1,743,750 1,320,000 674,562 2026 470,000 143,350 3,635,000 1,104,825 3,750,000 1,556,250 1,320,000 608,562 2027 470,000 131,600 3,625,000 959,575 3,750,000 1,368,750 1,320,000 542,562 2028 470,000 119,262 3,170,000 841,800 3,750,000 1,181,250 1,315,000 489,837 2029 470,000 103,400 2,780,000 722,800 3,750,000 1,012,500 1,315,000 437,237 2030 470,000 86,950 2,780,000 611,600 3,750,000 881,250 1,315,000 378,067 2031 470,000 70,500 2,780,000 500,400 3,750,000 768,750 1,315,000 332,037 2032 470,000 53,463 2,780,000 389,200 3,750,000 656,250 1,315,000 292,587 2033 470,000 38,188 2,780,000 291,900 3,750,000 541,406 1,315,000 246,562 2034 470,000 22,913 2,780,000 208,500 3,750,000 424,219 1,315,000 199,717 2035 470,000 7,636 2,780,000 125,100 3,750,000 304,688 1,315,000 156,978 2036 2,780,000 41,700 3,750,000 182,813 1,315,000 112,597 2037 3,750,000 60,937 1,315,000 68,216 2038 1,315,000 23,013 2039 2040 2041 Totals $ 7,055,000 $ 1,699,712 $ 50,810,000 $ 14,044,150 $ 63,760,000 $ 19,533,313 $ 23,705,000 $ 7,920,782

99 Schoolhouse and Refunding Bonds Refunding Bonds Refunding Bonds Refunding Bonds Series 2012A Series 2013 Series 2013A Series 2014 Principal Interest Principal Interest Principal Interest Principal Interest $ 410,000 $ 35,230 $ 1,815,000 $ 676,650 $ 480,000 $ 85,950 $ 690,000 $ 122,538 395,000 27,181 3,285,000 609,225 475,000 62,075 685,000 98,463 380,000 19,431 3,275,000 494,450 470,000 38,450 680,000 77,988 365,000 11,753 3,275,000 363,450 455,000 19,875 665,000 59,475 350,000 3,938 1,770,000 262,550 435,000 6,525 655,000 42,975 1,755,000 192,050 640,000 25,988 730,000 146,000 625,000 8,589 730,000 124,100 730,000 102,200 730,000 80,300 730,000 57,944 730,000 35,131 730,000 11,862

$ 1,900,000 $ 97,533 $ 20,285,000 $ 3,155,912 $ 2,315,000 $ 212,875 $ 4,640,000 $ 436,016

Schoolhouse and Projected Schoolhouse Bonds Refunding Bonds Schoolhouse Bonds Series 2019 Series 2020 Series 2021 Principal 2 Interest Principal 2 Interest Principal 2 Interest $ 5,160,000 $ 2,195,894 $ 3,470,000 $ 1,792,450 $ 737,800 3,895,000 1,969,519 3,460,000 1,684,000 2,766,750 2,158,065 2,600,000 1,807,144 3,460,000 1,511,000 2,766,750 2,047,395 2,600,000 1,677,144 2,590,000 1,359,750 2,766,750 1,936,725 2,595,000 1,547,269 2,590,000 1,230,250 2,766,750 1,826,055 2,595,000 1,417,519 2,590,000 1,100,750 2,766,750 1,715,385 2,595,000 1,287,769 2,590,000 971,250 2,766,750 1,604,715 2,595,000 1,158,019 2,590,000 841,750 2,766,750 1,494,045 2,595,000 1,028,269 2,590,000 712,250 2,766,750 1,383,375 2,595,000 898,519 2,590,000 582,750 2,766,750 1,272,705 2,595,000 768,769 2,590,000 492,100 2,766,750 1,162,035 2,595,000 651,994 2,590,000 440,300 2,766,750 1,051,365 2,595,000 548,194 2,590,000 388,500 2,766,750 940,695 2,595,000 444,394 2,590,000 336,700 2,766,750 830,025 2,595,000 353,568 2,590,000 284,900 2,766,750 719,355 2,595,000 275,718 2,590,000 233,100 2,766,750 608,685 2,595,000 197,868 2,590,000 181,300 2,766,750 498,015 2,595,000 120,018 2,590,000 129,500 2,766,750 387,345 2,595,000 40,546 2,590,000 77,700 2,766,750 276,675 2,590,000 25,900 2,766,750 166,005 2,766,750 55,335 $ 53,180,000 $ 18,388,134 $ 54,420,000 $ 14,376,200 $ 55,335,000 $ 22,871,800

100 Debt Comparison with Neighboring Districts

Total Debt and Percent Paid in 10 Years

$4,500,000,000 100%

$4,000,000,000 90%

80% $3,500,000,000

70% $3,000,000,000 60% $2,500,000,000

` 50% $2,000,000,000 40% $1,500,000,000 30% $1,000,000,000 20%

$500,000,000 10%

$0 0% Cy-Fair Katy Clear Fort Spring Aldine Alief Creek Bend Branch

Total Debt % paid in 10 yrs.

Note: The information above is as of August, 31, 2019, because that is the most recent data available for other Districts.

101 Debt Service Fund

Debt Service Tax Rate Comparison Fort Bend and Harris County School Districts

Fiscal Year 2020-21 District County Total Rate General Debt Service Dickinson Galveston 1.3440 0.8740 0.4700 Spring Harris 1.3843 0.9343 0.4500 Pearland Brazoria 1.3585 0.9329 0.4256 Cypress-Fairbanks Harris 1.3555 0.9555 0.4000 Katy Harris 1.3888 0.9988 0.3900 Klein Harris 1.3373 0.9573 0.3800 Alvin Brazoria 1.3977 1.0347 0.3630 Humble Harris 1.3841 1.0341 0.3500 Tomball Harris 1.2900 0.9400 0.3500 Lamar Consolidated Fort Bend 1.2691 0.9191 0.3500 Channelview Harris 1.3138 0.9664 0.3474 Galena Park Harris 1.4581 1.1281 0.3300 Clear Creek Galveston 1.2659 0.9359 0.3300 Pasadena Harris 1.3830 1.0730 0.3100 Spring Branch Harris 1.3073 1.0028 0.3045 Aldine Harris 1.2744 0.9719 0.3025 Goose Creek Harris 1.3411 1.0436 0.2975 Fort Bend Fort Bend 1.2402 0.9502 0.2900 Deer Park Harris 1.3496 1.0796 0.2700 La Porte Harris 1.2697 1.0397 0.2300 Alief Harris 1.2048 0.9998 0.2050 Houston Harris 1.1331 0.9664 0.1667

Average Tax Rate 1.3205 0.9881 0.3324

Alief Tax Rate 1.2048 0.9998 0.2050

Note: Under Section 45.003(e), Texas Education Code, a school district is able to issue unlimited tax bonds, provided that the district demonstrates its projected ability to pay such bonds plus the District's outstanding bonds (other than bonds authorized by an election held on or before April 1, 1991 and issued before September 1, 1992, or bonds issued to refund such bonds) at a debt service tax rate of not more than $0.50 per $100 of assessed valuation. Alief's tax rate is well below this limit. The I&S portion remained at $0.205.

102 Debt Comparisons with Neighboring Districts

Total Debt per Student

$30,000

$25,000 23,746 24,223 23,081

19,561 $20,000 17,332

14,978 $15,000

$10,000

6,514

$5,000

$0 Alief Aldine Clear Creek Cy-Fair Fort Bend Katy Spring Branch

Note: Alief is much lower than many of the surrounding Districts for the total outstanding debt per student ratio primarily because we repay debt at a faster rate and enrollment trends have allowed for a lower debt issuance amount. Future debt service budgets will not be negatively impacted by fluctuating or escalating repayment schedules. The information above is as of August 31, 2019, because that is the most recent data available for other Districts. Total debt per student is calculated using total principal outstanding.

103

Food Service Special Revenue Fund

Food Service Fund Overview

The District’s food service operations are accounted for in the Food Service Special Revenue Fund. Although special revenue funds are generally not included in the annual budget adopted by the Board of Trustees, TEA regulations require inclusion of the food service fund.

When school abruptly closed on March 12, 2020, the food service department was impacted as much as any campus/department in the District. They quickly transitioned to serving meals curbside to provide food to the thousands of families that depend on these meals. The dedication and commitment by the food service staff to work the “front lines” to serve the needs of the students/community was exceptional. The closure had a significant financial impact on 2019-20 revenues, expenditures and fund balance that will be discussed below. The financial effects on 2020-21, cannot be determined at this time given the fluidity of the situation. Enrollment, mode of instruction, attendance, and school closures due to COVID-19 all have a direct impact on the number of meals served which cause large variations in many areas of the food service fund budget. As district personnel and TEA continue to make decisions regarding school operations, budget amendments will be prepared and presented to the Alief ISD Board of Trustees.

Revenues

Approximately 92% of the revenue in this fund is received from the United States Department of Agriculture (USDA) under the National School Lunch Program, the School Breakfast Program and the Food Distribution Program. This revenue is classified as federal. For 2019-20, approximately Revenue Sources 86.4% of students received either free or reduced price lunch. All students are eligible to receive breakfast free of charge. Other minor revenue $20 $16 sources consist of local and state revenue. Local Local $12 revenue is primarily from student payments for State lunch and a la carte items. Revenue from the state $8 Millions Federal is required matching funds and is less than 1% of $4 total revenue. $0

Revenues were significantly less in 2019-20 due to the closure in March. Local revenue for meals halted at that point. USDA immediately issued waivers which allowed districts to move to the Seamless Summer Feeding Program and modify operations. The Nutrition department spent the week of Spring Break preparing and began serving meals to students through curbside distribution on Monday, March 23rd. Given the shift in operations, the number of meals served dropped considerably resulting is a revenue loss of approximately $7 million. The reimbursement received for curbside meals covered the cost of the food and the premium pay for those working at the distribution sites, so it was a break even operation.

Expenditures

Food Service expenditures consist primarily of payroll (45%) and supplies and materials (53%). The majority of the supplies and materials budget consists of expenditures for food. In 2018-19, expenditures for food increased significantly because we increased serving sizes to meet required calorie counts, and we purchased higher quality entrée items at the high school level that were preferred by students. We originally budgeted for a slight increase in food expenditures in 2019- 20. However, with the school closure, expenditures for food were well below budget.

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Food Service Special Revenue Fund(continued)

Expenditures (continued)

The 2019-20 payroll expenditures include a 6% raise on the midpoint. However, the cost of the raise was offset by vacant positions and no additional payroll for summer school in 2020. During the closure, all employees were paid for the hours they would have been scheduled to work. All district employees, regardless of funding source, continued to receive normal base pay during closure. Therefore, payroll expenditures in 2019-20 were only slightly below 2018-19 payroll expenditures.

Rather than allocating allowable expenditures, such as utilities and property insurance, to the food service fund, the district uses the standard indirect cost rate to recognize these charges. Indirect costs reduce the federal revenue in the food service fund. Prior to 2018-19, the indirect cost rate was approximately 15%, but beginning in 2018-19, the allowable rate to charge for indirect costs was significantly reduced to 6.9%. In 2019-20, indirect costs of approximately $900K were not charged to the food service fund in order to preserve as much fund balance as possible. The 2020-21 budget assumes indirect costs will be charged.

Fund Balance

The fund balance for Food Service should not exceed three months of average food service operations expenditures. The projected fund balance for 2019-20 when the original budget was prepared last year was $4.3M which is within these guidelines. Fund balance had been above the recommended amount in previous years, so recent budgets have included planned reductions in fund balance for capital outlay. Projects that have been funded include kitchen renovations or new kitchens at several campuses and most recently preliminary costs towards the freezer replacement at the District warehouse. These projects were approved by the Texas Department of Agriculture in order to reduce our fund balance and improve services to our students.

None of our financial forecasts projected anything like what happened in 2019-20. Typically, the federal meals reimbursement revenue covers the cost of both payroll and food. While we were able to drastically cut food costs when normal operations stopped, the payroll cost remained constant which led to the current year projected loss is $3.3M. We now project ending fund balance of $1.97M at August 31, 2020.

We budgeted for 2020-21 assuming normal operations even though we recognize that “normal” is not likely. It is more understandable to monitor and communicate the status of revenues and expenditures during fiscal year 2020-21 when we compare it to a normal baseline budget verses “our best guess” budget given the high level of uncertainty at Fund Balance as a Percent of Expenditures the time of budget adoption. 8,000,000 30.0% We will closely monitor 7,000,000 revenue, expenditures, and 25.0% 6,000,000 participation levels from the 20.0% beginning of 2020-21 and 5,000,000 adjust the budget accordingly. 4,000,000 15.0% 3,000,000 We will also monitor the 10.0% effects of potentially reduced 2,000,000 5.0% operations on cash flows and 1,000,000 will communicate and plan for - 0.0% transfers from the general 2016-17 2017-18 2018-19 2019-20 2020-21 fund if losses exceed the current fund balance. Fund Balance % of Expenditures

105 Food Service Fund

Five Year Summary of Revenues and Expenditures Years Ended August 31, 2017 - August 31, 2021 (Budgeted)

Actual Actual Actual Projected Budget 2016-17 2017-18 2018-19 2019-20 2020-21 Revenues Local sources $ 2,572,555 $ 2,428,251 $ 2,304,465 $ 1,618,045 $ 2,230,000 State sources 163,894 162,040 149,518 146,030 150,000 Federal sources 24,220,620 23,950,101 26,051,233 19,764,492 26,296,500 Total Revenues 26,957,069 26,540,392 28,505,216 21,528,567 28,676,500

Expenditures by function Food services 6100 Payroll costs 12,062,085 12,577,088 12,739,670 12,776,869 12,947,296 6200 Purchased & cont. services 164,677 154,218 149,120 129,892 177,000 6300 Supplies and materials 13,606,682 13,817,914 15,364,920 11,880,493 15,332,454 6400 Other operating expend. 28,372 39,114 53,373 30,385 44,750 6600 Capital outlay 273,079 374,795 216,054 39,559 175,000 Total food services 26,134,895 26,963,129 28,523,137 24,857,198 28,676,500

Facilities acquisition & const. 6600 Capital outlay 117,495 745,690 215,301 - -

Total Expenditures 26,252,390 27,708,819 28,738,438 24,857,198 28,676,500

Revenues Over (Under) Expenditures 704,679 (1,168,427) (233,222) (3,328,631)

Fund Balances, beginning 5,995,704 6,700,383 5,531,956 5,298,734 1,970,103

Fund Balances, ending $ 6,700,383 $ 5,531,956 $ 5,298,734 $ 1,970,103 $ 1,970,103

Expenditures by Major Object

0.16% 0.61% Payroll costs 45.15% Purchased & cont. services Supplies and materials 53.47% Other operating 0.62% expend. Capital outlay

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Industry Comparisons

Meals Served per Labor Hour

22

20

18

16

14

12

10

8

6

4

2

- Standard Alief

One of the industry’s measures of efficiency is the number of meals served per labor hour. Generally 14-18 meals per hour is considered an accepted standard. Alief is above this average with 20.14 meals served per hour. In 2019-20, total meals served were approximately 5.9 million (through the date schools closed due to COVID).

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Personnel

Salary and Benefits

Alief has always strived to provide a competitive compensation and benefits packages to employees. Prior to 2011-12, raises of 3% or more on the midpoint were given for over 10 years. In 2011-12 and 2012-13, the district was not able to provide employee raises due to reductions in State funding by the Legislature during Starting Midpoint the 2011 session. When the Legislature met again in 2013, Salary Raise % a portion of the funding cuts were restored which allowed for raises of 3.5% on the midpoint for 2013-14 and a raise of 2011-12$ 46,000 0.00% 5.03% for the 2014-15 budget years. In 2014-15, Alief was 2012-13 46,000 0.00% the first District in the Houston area to announce starting 2013-14 47,300 3.50% teacher salaries of $50,000. For 2015-16, Alief was able to give a raise of 4% on the midpoint and raise starting teacher 2014-15 50,000 5.03% salaries to $52,000. For both 2016-17 and 2017-18, we were 2015-16 52,000 4.00% able to give a raise of 2% on the midpoint and raise starting 2016-17 52,800 2.00% teacher salaries to $53,600. Each 1% pay raise costs the 2017-18 53,600 2.00% District an additional $2.7 million in salaries each year, and for 2018-19 these funds were not available. So for the first 2018-19 53,600 0.00% time in 6 years the District was not able to provide a salary 2019-20 57,400 6.00% increase and starting salaries remained flat. However, 2020-21 57,400 0.00% during the 2019 Legislative session, additional funding for school districts was approved with 30% required to be allocated to salaries and 75% of the 30% must be spent to increase compensation for teachers, nurses, librarians and counselors. There was an additional requirement to differentiate pay for teachers with 6+ years while also providing additional compensation for those newer to the profession. For 2019-20, the District provided a 6% raise on midpoint for all employees. Teachers with 1-5 years of experience received $500 plus the standard 6% increase (6.83% of midpoint), and teachers with 6+ years of experience received $1,500 plus the standard 6% (8.49% of midpoint). The total cost of this raise was budgeted at $20.7M. Fortunately, the raise in 2019-20 was significant because in 2020-21, Alief was not able to recommend a raise due to the uncertainty surrounding the upcoming year.

Spending requirements are not the only consideration in determining the appropriate salary level for recruitment and retention of the highest quality staff. Alief is above the average for all years of service. Alief teachers’ take home pay is also the highest in the area when you net the salaries with the low cost of employee only health coverage. Rising health insurance costs have created a balancing act between providing a quality health benefits plan and keeping premiums at affordable prices. Alief offers an excellent health plan with employee premiums that are significantly lower than all neighboring districts.

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Personnel (continued)

Salary and Benefits (continued)

So while the premiums for employees have remained flat for many years, the District’s cost for health insurance has risen significantly over recent years. The District is self-funded for health insurance, so when the costs for claims are more than premiums collected, the District has to cover the excess from the general fund. The District’s monthly contribution for employee health insurance has risen steadily from $285 per month in 2016-17, to $500 per month starting in 2019-20. (Prior to raising the monthly contribution, the general fund was actually paying more than $285 per month due to supplemental transfers for claims). The 2020-21 budget for group health insurance in the general fund is $38.2M (8.3% of the general fund budget). The trend of steadily rising health care costs did not appear to be slowing down, so for the 2019-20 plan year, changes were made to the plan offerings. Employees could keep their premiums flat and choose one of two managed care plans with similar benefit levels but a smaller network or keep their existing plan and pay higher premiums. These new plans are projected to have a sizable decrease in claims expenditures for 2019-20. However, it will take time before we can fully analyze how much of the decrease is due to plan design and how much is due to the circumstances regarding COVID, the shut down, and significantly less elective surgeries.

Personnel Facts Retention of quality staff is always one of the major goals of the District. The following statistics are from the District’s 2018-19 Texas Academic Performance Report.

Number of Percent Teachers of Total Beginning 192 5.9% 1-5 966 29.6% 6-10 620 19.0% 11-20 1,052 32.3% Over 20 430 13.2%

Average Years Experience of Teachers: 10.8 years

Average Years Experience of Teachers with District: 8.2 years

Teacher Retention Rate 87.4%

109 Alief Independent School District

Comparison of Salary and Benefits Cost to Area Districts

Monthly Annual Starting Insurance Insurance Salary Less 2020-21 Premium Premiums Annual Starting (Emp Most Common Insurance Difference District Type of Insurance Salary Only) Plan* Premiums from Alief Alief Aetna $ 57,400 $ 44 $ 528 $ 56,872 Galena Park TRS Active Care Primary + 59,000 189 2,268 56,732 (140) Lamar United Healthcare 58,100 129 1,553 56,547 (325) Alvin United Healthcare 57,850 150 1,800 56,050 (822) Pearland TRS Active Care Primary + 58,100 214 2,568 55,532 (1,340) LaPorte TRS Active Care Primary + 57,200 144 1,728 55,472 (1,400) Spring Branch TRS Active Care Primary + 58,000 237 2,844 55,156 (1,716) Goose Creek TRS Active Care Primary + 58,000 239 2,868 55,132 (1,740) Humble TRS Active Care Primary + 56,700 163 1,956 54,744 (2,128) Conroe United Healthcare 57,000 190 2,280 54,720 (2,152) Pasadena Aetna 56,125 121 1,452 54,673 (2,199) Katy Aetna 55,525 92 1,104 54,421 (2,451) Klein TRS Active Care Primary + 56,500 203 2,436 54,064 (2,808) Clear Creek TRS Active Care Primary + 56,308 204 2,448 53,860 (3,012) Aldine Aetna 56,000 187 2,238 53,762 (3,110) Houston Aetna 54,369 78 931 53,438 (3,434) Tomball TRS Active Care Primary + 56,000 214 2,568 53,432 (3,440) Fort Bend United Healthcare 55,500 177 2,128 53,372 (3,500) Spring TRS Active Care Primary + 56,500 289 3,468 53,032 (3,840) Deer Park TRS Active Care Primary + 55,500 214 2,568 52,932 (3,940) Cy-Fair TRS Active Care Primary + 56,000 283 3,396 52,604 (4,268) Texas City TRS Active Care Primary + 55,000 262 3,142 51,858 (5,014)

Note: The most common health plan for employees who have insurance through TRS is the Active Care Primary + Plan. It is a lower benefit plan than Alief's 2 Aetna ACO plans (Memorial Hermann or Kelsey Care). Alief's plan options have lower deductibles, out of pocket costs, and have higher benefit levels.

110 Alief Independent School District

2020-21 New Hire Teacher Salary Placement Schedule

Years of Bachelor's Master's Doctorate Experience Degree Degree Degree 0 $ 57,400 $ 57,900 $ 58,400 1 57,400 57,900 58,400 2 57,714 58,214 58,714 3 57,714 58,214 58,714 4 58,111 58,611 59,111 5 58,497 58,997 59,497 6 58,797 59,297 59,797 7 60,097 60,597 61,097 8 60,579 61,079 61,579 9 60,829 61,329 61,829 10 61,079 61,579 62,079 11 61,721 62,221 62,721 12 62,213 62,713 63,213 13 62,783 63,283 63,783 14 63,317 63,817 64,317 15 63,977 64,777 64,977 16 64,941 65,441 65,941 17 65,586 66,086 65,586 18 66,061 66,561 67,061 19 66,507 67,007 67,507 20 67,441 67,941 68,441 21 68,231 68,731 69,231 22 68,876 69,379 69,876 23 69,414 69,914 70,414 24 70,059 70,559 71,059 25 70,644 71,144 71,644

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General Fund Schedule of Payroll Expenditures by Function

Projected Actual Actual Actual Actual Budgeted Function 2016-17 2017-18 2018-19 2019-20 2020-21

11 Instruction $ 262,396,103 $ 261,716,392 $ 260,266,385 $ 282,603,821 $ 280,244,138 12 Instructional resources 4,763,829 4,875,291 4,846,575 5,218,947 5,190,737 13 Curriculum & staff dev. 4,214,886 4,480,001 4,852,389 4,526,687 4,406,768 21 Instructional leadership 4,753,304 4,477,451 4,610,417 5,214,496 5,395,271 23 School leadership 27,616,202 27,867,786 27,969,399 29,569,281 29,938,532 31 Guidance, counseling, & eval. 17,141,985 17,403,045 17,750,538 19,257,522 19,273,222 32 Attendance & social work 367,977 378,880 371,309 400,260 394,043 33 Health services 5,434,633 5,827,518 5,803,259 6,253,454 6,288,542 34 Student transportation 13,446,787 14,007,668 14,873,842 14,791,779 15,100,505 35 Food services 63,309 31,308 37,860 25,991 37,500 36 Co-Curricular/extracurricular 3,255,589 2,922,528 2,808,728 2,866,173 3,147,698 41 General administration 6,198,357 6,143,237 6,189,863 6,820,771 6,586,819 51 Plant maint. & operations 20,119,204 20,305,668 20,177,754 21,275,249 20,586,977 52 Security & monitoring serv. 6,102,114 6,482,192 6,786,680 7,234,490 6,897,628 53 Data processing services 2,637,262 2,607,312 2,525,226 2,732,013 2,709,868 61 Community services 2,545,025 2,670,876 2,629,331 2,630,932 2,596,313 81 Facilities acquisition & const. 941,936 866,827 840,258 826,193 800,059

Total General Fund Payroll Expenditures $ 381,998,502 $ 383,063,980 $ 383,339,813 $ 412,248,059 $ 409,594,620

Percentage Increase 0.3% 0.1% 7.5% -0.6%

112 Alief Independent School District

General Fund Schedule of Payroll Expenditures by Object

Amended Projected Actual Budget Actual Budgeted Object 2018-19 2019-20 2019-20 2020-21

6112 Substitute teachers $ 4,928,249 $ 4,899,414 $ 4,325,916 $ 4,156,813 6118 Extra duty pay-teachers & other prof. 4,057,838 4,117,644 3,059,369 4,638,428 6119 Teachers & other prof. personnel 235,643,375 259,477,527 258,435,125 256,015,814 6121 Extra duty pay/Overtime-support pers. 3,306,210 3,175,712 2,773,108 3,380,798 6125 Substitutes for support personnel 328,052 398,975 264,686 398,975 6126 Clerical & ancillary workers 55,328,586 58,402,097 59,293,490 59,608,101 6129 Part-time & temp. salary costs 1,288,910 941,952 1,259,285 735,500 6134 Employee stipends 1,098,012 1,109,909 1,114,206 1,088,250 6141 Medicare costs 4,186,786 4,433,572 4,489,151 4,484,735 6142 Group health & life insurance 39,319,288 39,070,624 37,395,424 38,223,389 6143 Workers' compensation 1,000,000 1,200,000 1,200,000 1,200,000 6144 Teacher retirement on behalf payments 20,313,876 20,908,795 24,640,686 21,115,000 6145 Unemployment compensation 109,652 200,000 292,142 200,000 6146 Teacher retirement 10,783,839 13,241,957 12,313,000 12,748,817 6147 Vacation leave pay 289,645 300,000 274,880 300,000 6148 Sick leave pay 1,357,495 1,300,000 1,117,591 1,300,000

Total General Fund Payroll Expenditures $ 383,339,813 $ 413,178,178 $ 412,248,059 $ 409,594,620

113 Alief Independent School District

Position Counts (FTE's) by Year

Actual Actual Actual Projected Budgeted Position 16-17 17-18 18-19 19-20 20-21 Administrators 225.0 223.5 226.0 237.0 236.0 Clerical 865.5 911.5 906.5 936.5 955.5 Counselors 113.5 113.5 113.5 116.5 116.5 Librarians 42.0 42.0 42.0 42.0 42.0 Manual Trades 1,004.0 1,021.5 1,038.5 1,052.5 1,052.5 Nurses 43.0 43.0 44.0 44.0 44.0 Professionals 96.5 96.5 100.5 106.5 114.5 Psych Services - Administrator 3.0 3.0 2.0 1.0 1.0 Psych Services - Professionals 55.0 55.0 56.0 61.0 64.0 Special Ed - Administrators 9.0 9.0 10.0 11.0 11.0 Special Ed - Clerical 234.0 232.0 248.0 309.0 336.0 Special Ed - Professionals 91.0 92.0 93.0 104.0 110.0 Special Ed - Teachers 272.0 263.0 267.0 306.0 325.0 Teachers 2,918.5 2,855.5 2,844.0 2,823.5 2,825.0 Totals 5,972.0 5,961.0 5,991.0 6,150.5 6,233.0

The following is an explanation of the changes in staffing levels by position: Administrators - -1 Elementary Assistant Principal at Chambers Clerical - +19 (net) positions which consists of the following: + 27 Pre-K aides, -1 kinder aide -4 dual language aides, and -3 ESL aides Professionals - +2 Early Childhood Instructional Coaches and +2 Dyslexia Assessment Specialists, +1 Mental Health Liaison and +3 Action Based Learning professionals moved from specific campuses to central instruction. Psych Services - Professionals - +1 Mental Health Specialist and +2 LSSPs. Special Ed Clerical - +27 positions throughout the District. Special Ed Professionals - + 2 Autism Specialist, +1 Board Certified Behavior Analyst, +1 Behavior Intervention Specialist, and +2 Speech Pathologists Special Ed Teachers - +19 positions throughout the District. Teachers - +1.5 (net) teachers and other campus professional positions throughout the District: -3 at the secondary level and +4.5 at the elementary level.

114 Alief Independent School District

Budgeted Position Counts (FTE's) by Division and in Total

Business Supt./ Total Position Instruction Services Board Campuses 2020-21

Administrators 37.0 26.0 1.0 172.0 236.0 Clerical 70.0 119.0 1.0 765.5 955.5 Counselors - 116.5 116.5 Librarians - 42.0 42.0 Manual Trades 1.0 1,051.5 1,052.5 Nurses - 44.0 44.0 Professionals 48.0 66.5 114.5 Psych Services - Administrator 1.0 1.0 Psych Services - Professional 64.0 64.0 Special Ed - Administrator 11.0 11.0 Special Ed - Clercial 336.0 336.0 Special Ed - Professional 110.0 110.0 Special Ed - Teachers 325.0 325.0 Teachers 2,825.0 2,825.0 Totals 1,003.0 1,263.0 2.0 3,965.0 6,233.0

Percentages by Division

Other 0.03% Instruction 16.09%

Administrative Services 20.26%

Campuses 63.61%

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