Kent School District No. 415

2016-2017 ADOPTED BUDGET Kent School District No. 415 Successfully Preparing All Students For Their Futures 12033 SE 256TH STREET, KENT, WA 98030 KING COUNTY | WA WWW.KENT.K12.WA.US Photos: Top – Kent High School football team, 1904 Center – Graduation 2015 Bottom – First day of school, 1916 Kent School District No. 415 2016-2017 Adopted Budget Table of Contents INTRODUCTORY SECTION: 1 EXECUTIVE SUMMARY 3 Organizational Summary 3 Budget Process and Overview 5 Budget Presentation 7 Financial Summary 9 Budget Summary, All Funds 10 Budget At-A-Glance, All Funds - Revenues by Source 12 Budget At-A-Glance, All Funds - Expenditures by Program 13 Budget At-A-Glance, All Funds - Expenditures by Activity/Purpose 14 Informational Summary 15 Revenue Trends 15 Enrollment Trends 16 Personnel/Staffing Trends 17 Changes in Debt 18 Student Achievement 19 Meritorious Budget Award 22 ORGANIZATIONAL SECTION: 23 District Profile 24 District Map 26 District School/Facility Location Directory 27 Board of Directors and Superintendent 28 District Administration and Leadership 29 District Awards and Accomplishments 30 District Organization Chart 32 Strategic Plan, 2016-2021 33 Budget Policies, Procedures and Regulations 36 Fund Definitions and Structure 38 Revenues 41 Expenditures 48 Budget Planning & Development Calendar 53 Budget Implementation, Administration and Management 54 FINANCIAL SECTION: 55 All Governmental Funds Statement of Revenues by Source, Expenditures by Object and Changes in Fund Balance 2012-13 Actual through 2015-16 Adopted Budget 56 2016-17 Adopted Budget through 2019-20 Projected Budget 57 General Fund 59 Statement of Revenues by Source, Expenditures by Program and Changes in Fund Balance 2012-13 Actual through 2015-16 Adopted Budget 60 2016-17 Adopted Budget through 2019-20 Projected Budget 61 Statement of Revenues by Source, Expenditures by Object and Changes in Fund Balance 2012-13 Actual through 2015-16 Adopted Budget 62 2016-17 Adopted Budget through 2019-20 Projected Budget 63 Capital Projects Fund 65 2006 Bond Project List 68 2016-2017 Project List 69 i Kent School District No. 415 2016-2017 Adopted Budget Table of Contents FINANCIAL SECTION: (continued) Capital Projects Fund (continued) Statement of Revenues by Source, Expenditures by Object and Changes in Fund Balance 2012-13 Actual through 2015-16 Adopted Budget 70 2016-17 Adopted Budget through 2019-20 Projected Budget 71 Debt Service Fund 72 Outstanding General Obligation Debt 72 Future Debt Service Requirements 73 Statement of Revenues by Source, Expenditures by Object and Changes in Fund Balance 2012-13 Actual through 2015-16 Adopted Budget 74 2016-17 Adopted Budget through 2019-20 Projected Budget 75 Associated Student Body Fund 77 Statement of Revenues by Source, Expenditures by Function and Changes in Fund Balance 2012-13 Actual through 2015-16 Adopted Budget 78 2016-17 Adopted Budget through 2019-20 Projected Budget 79 Transportation Vehicle Fund 81 Statement of Revenues by Source, Expenditures by Object and Changes in Fund Balance 2012-13 Actual through 2015-16 Adopted Budget 82 2016-17 Adopted Budget through 2019-20 Projected Budget 83 2016-2017 Budget Allocations by School and Department 85 Elementary Schools 86 Middle Schools 115 High Schools 121 Alternative Programs 125 Departments 129 Pensions and Other Post-Employment Benefits (OPEB) 149 Fund Balance 153 Fund Balance Classifications 153 Fund Balance Detail by Fund 154 INFORMATIONAL SECTION: 155 Property Taxes 156 Assessed Valuation 157 Tax Rates and Collections 158 Homeowner Tax Burden 159 Educational Program and Operations (EP&O) Levy 160 Student Enrollment 162 Forecasting Methodology, History and Trends 162 Three-Year Enrollment History by School 163 Personnel Allocations 164 Staff FTE by Program 164 Materials, Supplies and Operating Costs (MSOC) Budget, 3-Year Comparison 165 Budget Allocations by School, 2016-17 vs. 2015-16 166 Budget Allocations by Department, 2016-17 vs. 2015-16 168 District Operational Budget, 2016-17 vs. 2015-16 169 District Textbook, Classroom Resources & Instructional Technology Budget, 2016-17 vs. 2015-16 170 Outstanding General Obligation Bonds and Long Term Debt 171 Outstanding Bond Schedules 172 District Student Performance Measures 175 Student and Staff Demographics 178 Glossary and List of Acronyms 179 ii 2016-2017 ADOPTED BUDGET INTRODUCTORY SECTION 12033 SE 256TH STREET, KENT, WA 98030 KING COUNTY | WA WWW.KENT.K12.WA.US 1 This Page Intentionally Blank 2 Kent School District No. 415 12033 SE 256th Street Kent, WA 98030-6503 (253) 373-7000 www.kent.k12.wa.us Board of Directors October 26, 2016 Kent School District No. 415 12033 SE 256th Street Kent, WA 98030-6503 Dear Board of Directors and Community Members: This summary provides an overview of the Kent School District’s Adopted Budget for Fiscal Year 2016-2017. State law requires the Board of Directors to adopt and appropriate a budget for all District funds each year. Information contained in this summary is based upon the adopted budget submitted to the Board of Directors on August 24, 2016. Supporting data for the information contained in this summary may be found in the detailed information reported in the other sections of this document. This adopted budget document is available for review in the Fiscal Services Department of the District, and may also be accessed on the District’s website using this link: 2016-2017 Adopted Budget This executive summary presents information in three categories: Organizational, Financial, and Informational. The summary is intended to provide the user with an understanding of the budget plans for the upcoming year, as well as an overview of the current and previous budgets, and planning for the next budget as related to anticipated revenues and expenditures. Organizational Summary The Kent School District serves over 27,000 students in 42 schools and alternative learning opportunities and employs approximately 3,075 full-time staff. In addition to 38 traditional K-12 schools, the District also operates three academy schools (one serving grades 3-12, two serving grades 9-12) and one Early Learning Center (serving Pre-K through Kindergarten). The District is governed by a five-member Board and operates under the Constitution and laws of the State of Washington. Each director represents one of five areas within the District but is elected at large. Members of the Board are elected for four-year terms. The Board holds regular meetings twice a month and special meetings as needed. All meetings are open to the public as provided by law. The Board appoints a chief executive officer of the District, designated as the Superintendent, who serves at the discretion of the Board. The Superintendent is responsible to the Board for the administration of all schools and departments of the District and serves as the secretary to the Board. 3 The Board of Directors is responsible for determining the direction of the District, establishing district objectives and priorities, and involving the public through budget hearings and school board decisions. District budget discussions and work sessions involve administrators, school board, staff and community members. In May of 2016, the Board approved a new strategic plan, “Blueprint: Leaning Forward Together 2016-2021”. The Blueprint is designed to respond to primary stakeholder priorities with a mission, vision, theory of action, goals, metrics, and core values driven by research and best known practices. It sets forth a shared vision that is purposeful and directed toward setting higher standards for our students and staff, always driven by equity and excellence. Developing the plan was a collaborative process that documented over 5,000 conversations, survey questions, and comments. To further engage in the process, the District reconvened the Strategic Planning Committee, a stakeholder group comprised of current leaders from business, higher education, faith-based and civic communities, parents, students, teachers, principals, and central office staff. This Blueprint captures the perspectives of internal and external stakeholders and translates them into a set of informed priorities for the next five years. This new Strategic plan, or “Blueprint”, focuses on The Why: MISSION, The What: VISION, and The How: THEORY OF ACTION. Our mission explains our fundamental purpose as an organization. o Successfully preparing all students for their futures . Our vision captures the future we seek to create for our students. o The Kent School District produces graduates who are globally competitive learners. Through equitable access to high quality academic, social, and applied learning, students are ready to excel in college, careers, and in life. Our theory of action describes the specific methods we will use to achieve our vision. o When we close the PreK–16 achievement and completion gaps, and when we create challenging career pathways for all students, then we will equip every student to be globally competitive in college, careers, and in life. Four strategic goals drive our work and focus our efforts toward accomplishing our mission and vision for our students. Our four primary strategic goals are: 1. Prepare all students to be college and career ready by raising the academic and social emotional learning bar and closing the PreK-16 gaps to student achievement and college completion. 2. Engage parents, students, staff, and community in two-way communications focused on equity and excellence. 3. Create effective organizational systems that reinforce equity

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