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
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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 and excellence. 4. Recruit, hire, develop, and retain a diverse and premier workforce.
The district’s Strategic Plan, “Blueprint: Leaning Forward Together 2016-2021” 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-we-know practices. The strategic plan is presented and explained in further detail in the organizational section of this document.
4 Budget Process and Overview The 2016-17 budget has been prepared with thoughtful consideration to the mission and vision of the Kent School District. The budget process is governed by state law (Revised Code of Washington (RCW) 28A.505), regulations (Washington Administrative Code (WAC) 392-123), and instructions and guidance provided by the Superintendent of Public Instruction. The school budget document is the instrument that sets forth a financial plan for the achievement of the goals and objectives of the school district, and is the primary tool used for planning and controlling operations. Each school district in Washington State develops and adopts its own budget prior to the beginning of each school year, covering the period (fiscal year) September 1 through August 31. Districts are required to prepare an annual budget by July 10, allowing adequate time for review by District Administration, Board of Directors, community members and the District’s educational service district (ESD) prior to budget adoption by August 31.
The annual budget development process begins in the fall with the development of student enrollment projections, and culminates in August, prior to the start of the new school year, with formal approval and adoption by the Board of Directors.
Preparation of the 2016-2017 General Fund Budget is a collaborative effort of the Board of Directors, District administration, principals and staff members, as well as opportunities for public input from members of our community. The issues and needs identified during this development process are reflected throughout the 2016-2017 General Fund Budget.
The budget is developed by the superintendent’s executive cabinet, which includes the following staff: Dr. Calvin J. Watts, Superintendent Ms. Moriah Martin, Chief Human Resources Officer Dr. Jewelle Harmon, Chief Accountability Officer Mr. Carmen Rahm, Chief Information Officer Dr. MAK Mitchell, Chief Academic Officer Mr. Michael Newman, Chief Business Officer Mr. Israel Vela, Chief School Operations & Academic Support Officer
The budget is adopted by the Board of Directors, which includes the following five members: Karen DeBruler, President Maya Vengadasalam, Vice President Agda Burchard, Legislative Representative Russ Hanscom, Director Debbie Straus, Director
On August 24, 2016, the Board of Directors adopted the 2016-17 school year budget. The budget totals just over $395 million and reflects efforts of the District to attain its number one goal of High Student Achievement.
With the increases in state funding and the district’s local Educational Programs Levy, the proposed 2016- 17 General Fund Budget will increase by $16,463,861 over the 2015-16 General Fund Budget and is projected to have an Ending Fund Balance of $8,642,084. This additional funding provides an increase in resources to begin the implementation of the new strategic plan while continuing to support students in our classrooms across the district.
5 The General Fund Budget supports the Board of Directors’ Strategic Plan and the implementation of the specific objectives and the four goals within the plan. Those include improvements in curriculum with alignment to common core standards and curriculum adoptions, enhancements to the instructional model, furthering of career pathways, and closing post-secondary gaps in Goal 1. This budget also aligns resources to begin the implementation of Goal 2, which supports engaging parents, students, and community members in two-way, meaningful communication that is focused on equity and excellence. This will provide additional resources to address the academic and social emotional needs of students as well as increasing language proficiency. Goal 3 of the strategic plan emphasizes effective transportation, technology, and maintenance services to support learning in our classrooms.
These efforts must be maintained by a premier workforce, which is the focus of Goal 4. Resources in this budget are intended to attract, recruit, and hire the best talent available, and to cultivate the best teachers and support staff through high-quality professional development, subsequently retaining and continually building capacity as teachers, technicians, and leaders in our district.
The proposed 2016-17 General Fund Budget will increase the Ending Fund Balance by approximately $3.1 million, which is an initial step in the effort to increase the overall fund balance to place the district in a good fiscal position in the future.
The Kent School District is not only one of the most diverse districts in the state, but nationally as well. The District is home to the most racially-diverse high school in the state, Kent-Meridian High School. We continue to experience changes to the population we serve including increases in the English Language Learner (ELL) population and increases in students that qualify for free and reduced lunch. As of October of 2016, the District had over 5,300 ELL students speaking over 135 different languages. The Kent School District currently serves 383 homeless students, 3,058 immigrant students, and 542 refugee students The percentage of students qualifying for free and reduced lunch has steadily increased over the past ten years, from 36.9% in 2005-06 to 48.8% in 2015-16. However, as seen in the chart below, this percentage is now decreasing from a high of 52.5% in the 2012-13 school year to the current rate of 48.8%.
Enrollment in the Kent School District has been relatively level over the last five years, seeing an increase of 438.46 or 1.7% in annual average full-time equivalent (AAFTE) enrollment from fiscal year 2011-12 to fiscal year 2015-16. The 2016-17 budget is based on a projected enrollment increase of 155.52 over the 2015-16 actual AAFTE enrollment. Further discussion on district enrollment trends is provided later in this document, beginning on page 20.
6 Budget Presentation Budgets presented on the modified accrual basis of accounting for all governmental fund types are consistent with Generally Accepted Accounting Principles (GAAP). The District does not maintain any proprietary funds. The financial section of the budget includes all Governmental Funds for which the Board of Directors is legally responsible with the exception of student activity funds. The following funds are presented in the budget: General Fund, Special Revenue Funds (Associated Student Body Fund), Debt Service Fund, Capital Projects Fund, and Transportation Vehicle Fund. The budget revenue and expenditure categories the District uses are those required by the Accounting Manual for Public School Districts in the State of Washington. Authority for the manual is provided under Washington Administrative Code (WAC) 392-123-010. Revenues are classified by fund and source. Expenditures are classified by fund, program, activity, and object.
The budget is designed to help assure fiscal efficiency and integrity and to provide accountability for public funds. All school principals and other budget administrators are required to monitor their budgets and follow District accounting procedures. All budget administrators have on-line access to their budgets.
This budget document is structured to be clear and easily navigated as well as meet the requirements of the Meritorious Budget Award (MBA) of the Association of School Business Officials International (ASBO). To receive the MBA, a school district must publish a budget document as a policy document, as an operations guide, as a financial plan, and as a communications medium. We believe our current budget structure conforms to the requirements of the Meritorious Budget Awards Program and have submitted this document to ASBO for award consideration.
Significant Budget Changes The 2016-2017 budgeted amount of $394,811,999 for all funds represents an increase of $8.89 million or 2.3% over the previous fiscal year. The majority of this increase is seen in the category of state revenue, or funding the District receives through state apportionment. The District expects to receive approximately $8.76 million more in state funding during the 2016-17 school year than was budgeted for the previous year. Some of the factors contributing to this increase are:
. Salary and Benefit increases for state funded full-time employees (FTE’s), 1.8% COLA . All elementary schools (6 more than prior year) funded for Full Day Kindergarten . K-3 class-size ratios reduced and funding increased . Per-pupil allocation for Materials, Supplies & Operating Costs (MSOC) increased . Increased funding for students in Alternative Learning programs and Running Start
It is expected that state funding will continue to increase in upcoming years as the state legislature continues to meet the requirement to “fully fund” local school districts. In 2007, a lawsuit was filed alleging that the State’s approach to funding the local school districts does not satisfy the State’s obligation under Article IX of the Washington State Constitution, which provides that it is the “paramount duty” of the State to make “ample provision” for education. On February 24, 2010, a King County Superior Court judge entered its Final Judgment in McCleary et al v. State (Cause No. 07-2-02323-2 SEA), ruling that the State is currently failing to fulfill this constitutional duty and ordered the Legislature to address the issue. The Supreme Court determined that school funding reform enacted by the Legislature in 2009, if fully funded, would meet the State’s constitutional duty to amply provide for education. Currently, the school funding reform is required to be fully funded by 2018. The Legislature adjourned the 2015 session with $1.3 billion increase to the state budget for education but no formal plan for finishing the work assigned by the Supreme Court in McCleary.
7 The Supreme Court has retained jurisdiction to ensure progress in the State’s plan to fully implement the school funding reform by 2018.
Year to Year Budget Comparison, All Funds
The following table reflects the total District budget for 2016-2017, with comparative amounts for the previous fiscal year.
Year to Year Budget Comparison All Governmental Funds Increase Percent Budgeted Amount Percent of Budgeted Amount Percent of (Decrease) Increase 2015-16 Total 2016-17 Total From 2015-16 (Decrease) Revenue Source Local Revenue (Tax & Non-Tax) $ 115,301,643 31.1%$ 115,030,507 29.7%$ (271,136) -0.24% State Revenue 226,605,449 61.0% 235,360,244 60.7% 8,754,795 3.86% Federal Revenue 28,787,288 7.8% 37,079,110 9.6% 8,291,822 28.80% Other Revenue 520,000 0.1% 224,969 0.1% (295,031) -56.74% Total Revenues $ 371,214,380 100.0%$ 387,694,830 100.0%$ 16,480,450 4.44%
Expenditures Regular Instruction $ 193,584,596 50.2%$ 200,991,408 50.9%$ 7,406,812 3.83% Special Education 38,793,610 10.1% 40,455,229 10.2% 1,661,619 4.28% Career & Technical Education 8,573,397 2.2% 9,730,200 2.5% 1,156,803 13.49% Compensatory Education 23,172,340 6.0% 24,924,010 6.3% 1,751,670 7.56% Other Instructional Prgms 2,454,090 0.6% 4,963,142 1.3% 2,509,052 102.24% Extracurricular Prgms 4,676,183 1.2% 4,268,932 1.1% (407,251) -8.71% Community Services 347,562 0.1% 389,667 0.1% 42,105 12.11% Support Services 62,796,732 16.3% 63,556,932 16.1% 760,200 1.21% Capital Outlay 22,118,163 5.7% 19,427,359 4.9% (2,690,804) -12.17% Debt Service 29,406,731 7.6% 26,105,120 6.6% (3,301,611) -11.23% Total Expenditures $ 385,923,404 100.0%$ 394,811,999 100.0%$ 8,888,595 2.30%
Other Financing Sources 4,623,958 6,409,326 N/A N/A Other Financing Uses 123,958 566,826 N/A N/A Note: "Other financing sources" may include resources such as sale of bonds, sale of property or equipment, and interfund transfers-in. "Other financing uses" typically include interfund transfers-out, or other expenditures not more appropriately classified under other categories. Since these other sources/uses can vary significantly from year to year, the amount and percentage of increase/decrease may not necessarily be meaningful. Hence, the notation of "n/a" is applied to these categories.
8 Financial Summary The District follows generally accepted accounting principles (GAAP) established by the Governmental Accounting Standards Board (GASB) for both accounting and budgeting. The budget is presented in compliance with applicable Revised Code of Washington (RCW) and the Office of Superintendent of Public Instruction (OSPI) regulations. A budget is presented in this document for each of the District’s funds with projected current resources plus anticipated revenues equal to expenditures and other resource allocations. The budgets presented have been developed to accomplish the policies and goals established by the Board of Directors. The District prepares an annual budget for the following five funds: . General Fund – This fund is used to account for revenues used to finance the current and ordinary operations of the District. Activities not required to be accounted for in another fund are reported in this fund. . Special Revenue Fund – These funds account for the proceeds of specific revenue sources (other than trusts or for major capital projects) that are legally restricted to expenditures for specified purposes. The Associated Student Body Fund is the District’s only Special Revenue Fund. . Debt Service Fund – This fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. . Capital Projects Fund – This fund is used to account for the financial resources to be used for the construction or acquisition of major capital assets. . Transportation Vehicle Fund – This fund is used to account for the purchase, major repair, rebuilding and debt service expenditures related to pupil transportation equipment.
The 2016-17 total expenditure budget is $395,378,825 and includes the five standard State of Washington funds noted above, with the majority of the day-to-day operations of the school district being accounted for in the General Fund. Budgeted amounts by fund are: General Fund, $346,186,188; Capital Projects Fund, $17,002,609; Debt Service Fund, $26,104,270; Associated Student Body (ASB) Fund, $4,268,932 and Transportation Vehicle Fund, $1,816,826.
9
2016-2017 Budget Summary, All Funds
The following table presents a summary of the District’s total 2016-2017 budget by fund:
Budget Summary - All Funds Associated Capital Transportation General Student Body Debt Service Projects Vehicle Fund Fund Fund Fund Fund Total Budget 2016-17 2016-17 2016-17 2016-17 2016-17 2016-17 BEGINNING FUND BALANCE: Nonspendable $ 550,000 $ - $ - $ - $ - $ 550,000 Restricted 3,200,000 1,525,000 - 1,421,000 1,060,734 7,206,734 Committed - - - 3,882,900 - 3,882,900 Assigned 500,000 - 12,616,789 740,000 - 13,856,789 Unassigned/Committed to Min Fund Balance Policy 1,264,152 - - - - 1,264,152 Unassigned* ------TOTAL BEGINNING FUND BALANCE 5,514,152 1,525,000 12,616,789 6,043,900 1,060,734 26,760,575
REVENUES 349,314,120 4,202,863 23,829,874 15,291,100 899,373 393,537,330 OTHER FINANCING SOURCES & TRANSFERS - - 566,826 - - 566,826 TOTAL RESOURCES AVAILABLE 349,314,120 4,202,863 24,396,700 15,291,100 899,373 394,104,156
EXPENDITURES 346,186,188 4,268,932 26,104,270 17,002,609 1,250,000 394,811,999 OTHER FINANCING USES & TRANSFERS - - - - 566,826 566,826 TOTAL USES OF RESOURCES 346,186,188 4,268,932 26,104,270 17,002,609 1,816,826 395,378,825
ENDING FUND BALANCE: Nonspendable 550,000 - - - - 550,000 Restricted 4,200,000 1,458,931 - 875,000 143,281 6,677,212 Committed - - - 1,429,891 - 1,429,891 Assigned 750,000 - 10,909,219 2,027,500 - 13,686,719 Unassigned/Committed to Min Fund Balance Policy 3,142,084 - - - - 3,142,084 Unassigned* ------TOTAL ENDING FUND BALANCE $ 8,642,084 $ 1,458,931 $ 10,909,219 $ 4,332,391 $ 143,281 $ 25,485,906
*"Unassigned" designation is for General Fund only
10 Year to Year Budget Comparison, General Fund
The following table presents a summary view of the 2016-2017 General Fund budget as compared to the previous year:
General Fund Budget Comparison Fiscal Year 2015/16 to 2016/17
2016-17 2015-16 2016-17 Difference Percentage Budget Budget Budget in Amount Difference % to Total Revenues & Other Sources Local Sources $ 75,453,661 $ 78,248,970 $ 2,795,309 3.70% 22.40% State Sources 225,863,821 234,495,121 8,631,300 3.82% 67.13% Federal Sources 28,018,238 36,310,060 8,291,822 29.59% 10.39% Other Sources 520,000 259,969 (260,031) -50.01% 0.07% Total Sources $ 329,855,720 $ 349,314,120 $ 19,458,400 5.90% 100.00%
Expenditures & Other Uses Regular Instruction $ 193,584,596 $ 201,027,908 $ 7,443,312 3.84% 58.07% Special Education 38,793,610 40,455,229 1,661,619 4.28% 11.69% Vocational Education 8,573,397 9,730,200 1,156,803 13.49% 2.81% Compensatory Education 23,172,340 24,924,010 1,751,670 7.56% 7.20% Other Instructional Programs 2,454,090 4,963,142 2,509,052 102.24% 1.43% Community Services 347,562 389,667 42,105 12.11% 0.11% Support Services 62,796,732 64,696,032 1,899,300 3.02% 18.69% Other Uses - - - 0.00% 0.00% Total Uses $ 329,722,327 $ 346,186,188 $ 16,463,861 4.99% 100.00%
Excess of Total Sources over Total Uses $ 133,393 $ 3,127,932 $ 2,994,539
Total Beginning Fund Balance 19,426,008 5,514,152 (13,911,856) Total Ending Fund Balance 19,559,401 8,642,084 (10,917,317)
11 Budget At-A-Glance – Revenue and Expenditures, All Funds
Revenues by Major Source - 3 Year Comparison (All Funds)
Actual Budget Adopted FY16 to FY17 Revenue Type 2014-15 2015-16 2016-17 % Change Local Tax $ 96,915,607 $ 102,079,398 $ 102,134,970 0.1% Local Non-Tax 6,990,919 13,226,245 12,895,537 -2.5% State, General Purpose 155,595,327 177,463,450 182,824,166 3.0% State, Special Purpose 38,297,097 49,137,999 52,536,078 6.9% Federal, General Purpose 732,569 789,050 789,050 0.0% Federal, Special Purpose 22,900,304 27,998,238 36,290,060 29.6% Other Sources 5,642,177 5,143,958 6,634,295 29.0% Total Revenue $ 327,073,999 $ 375,838,338 $ 394,104,156 4.9%
12 Budget At-A-Glance – Revenue and Expenditures, All Funds
Expenditures by Major Program - 3 Year Comparison (All Funds)
Actual Budget Adopted FY16 to FY17 Expenditures by Major Program 2014-15 2015-16 2016-17 % Change Regular Instruction $ 171,387,517 $ 193,584,596 $ 200,991,408 3.8% Special Education 36,246,437 38,793,610 40,455,229 4.3% Vocational Education 7,978,473 8,573,397 9,730,200 13.5% Compensatory Education 19,323,326 23,172,340 24,924,010 7.6% Other Instructional Programs 582,322 2,454,090 4,963,142 102.2% Community Services 396,490 347,562 389,667 12.1% Extracurricular 2,388,664 4,676,183 4,268,932 -8.7% Support Services 59,412,101 61,849,542 63,556,932 2.8% Debt Service 26,986,181 29,409,569 26,105,120 -11.2% Capital Outlay 12,093,266 23,062,515 19,427,359 -15.8% Other Uses 7,066 123,958 566,826 357.3% Total $ 336,801,843 $ 386,047,362 $ 395,378,825 2.4%
13 Budget At-A-Glance – Revenue and Expenditures, All Funds
Expenditures by Activity/Purpose - 3 Year Comparison (All Funds)
Actual Budget Adopted FY16 to FY17 Expenditures by Activity 2014-15 2015-16 2016-17 % Change Teaching Activities $ 174,929,821 $ 203,578,374 $ 211,565,673 3.9% Teaching Support 35,270,970 37,998,148 40,238,979 5.9% Other Support Functions 90,097,371 106,480,033 101,005,180 -5.1% Building Administration 20,481,929 21,749,679 23,704,810 9.0% Central Administration 16,021,752 16,241,128 18,864,183 16.2% Total $ 336,801,843 $ 386,047,362 $ 395,378,825 2.4%
2016-17 Budgeted Expenditures
Teaching Support 10%
Teaching Activities 53% Other Support Functions 26%
Central Building Administration Administration 5% 6%
14 Informational Summary
Revenue Trends Tax Base and Rate Trends - The District anticipates revenue growth in property taxes due to steadily increasing assessed valuations and an increase in market values. As compared to the recent period of recession, assessed values throughout King County have nearly reached pre-recession levels. According to the King County Assessor, from 2009 to 2013, total assessed value in King County decreased by approximately 19%. From 2013 to 2016, values have rebounded, showing an increase of approximately 35% over that four-year period. This upward trend is significant as local property taxes have historically represented 21% to 24% of total General Fund revenue.
The following chart reflects actual changes in assessed value of property within the Kent School District from 2010 through 2016, and a modest projected growth rate of 3% for 2017 through 2020.
Additional information related to assessed valuation, tax rates and tax collections are provided in the Informational Section of this document.
Excess Levy Proceeds - In February of 2014, voters approved the renewal of a General Fund Educational Programs and Operations Excess Levy; this was a 4-year levy (2015 through 2018) providing taxing authority in the amount of $307.4 million. Also in 2014, voters passed a 4-year special capital/technology levy in the amount of $30.0 million (2015 through 2018). Further information related to tax collections and tax rates are provided later in the budget document.
Other Revenue Considerations - As discussed earlier in this document, the Washington State’s Supreme Court ruling on the McCleary case, requiring the State to fully fund basic education by the 2017-18 school year, has had a significant positive impact on District revenues. General Fund state revenue should continue to increase as the Legislature reaches full compliance with the ruling.
15 Budget Projections Three-year budget forecasts for the general fund, debt service fund and capital projects fund are calculated and reviewed annually. Predicting future budget can be difficult, as many factors are unknown such as changes in property values, enrollment increases or decreases, and projecting what the Washington economy and Washington legislature will do each year. As noted previously, the legislature must meet the requirement to fully fund education by 2018. As of today, it remains unclear what that will look like, thus making it difficult to project state revenue allocations to public education.
Budget projections for the next three years reflect modest increases in revenues, and assume slight increases to base salaries for the next year.
Student Enrollment Trends District enrollment over the past ten years has remained relatively stable. For each of the years from 2006-07 through 2015-16, annual average full-time equivalent (AAFTE) enrollment, not including enrollments in Running Start (a program allowing students in grades 11 and 12 to take college courses, earning high school and college credit simultaneously) and other alternative learning programs, has varied by less than 1%, except for fiscal year 2013-14 in which the district saw AAFTE increase by 1.25%. For budgeting purposes, enrollment predictions for 2016-17 are set at 25,999 FTE, which is a decrease of 349 over the previous year projection, and 155.52 FTE greater than the 2015-16 actual annual average FTE enrollment. One reason for this anticipated decrease of 349 FTE is that the district recognizes an increasing tendency for students to enroll in Running Start and non-traditional learning environments. For comparative purposes, October enrollments in these programs increased by 167.71 FTE from 2014-15 to 2015-16. Accordingly, the district has projected an increase of 89.94 FTE in these programs from the 2015-16 October FTE to the projected FTE for 2016-17.
Students Actual* Actual* Adopted Full Time Equivalent (FTE) 2014-15 2015-16 2016-17 Elementary 14,033.67 14,428.37 14,807.00 Middle School 4,189.97 4,072.00 4,013.00 High School 7,664.20 7,659.48 7,179.00 Subtotal 25,887.84 26,159.85 25,999.00 ALE (Alternative Learning) 215.20 163.58 183.00 High School - Running Start 729.91 869.38 847.00 Dropout Reengagement 285.24 365.10 458.00 Total K-12 27,118.19 27,557.91 27,487.00
*Annual October enrollment
Beginning in 2013-14, Alternative Learning Environment (ALE) enrollment is reported separately from Basic Education enrollment
Further statistical information on District enrollment is provided in the Informational Section of the budget document.
16 Personnel & Staffing Trends The District strives to recruit and retain quality employees, as emphasized in Goal 4 of the district’s strategic plan to “recruit, hire, develop, and retain a diverse and premier workforce”. Approximately 64% of our total staff is employed in certificated positions. The District also employs approximately 1,078 full-time equivalent classified staff to assist in support roles, such as business operations, food services, classroom and school office assistants, custodians, bus drivers, and technology support. Over 65% of our certificated staff have earned a Master’s degree or higher.
The District allocates staff resources to schools based on their enrollment by grade or subject and the needs of their students. Actual staffing is based on the programs that are offered in each particular building. For example, all of our schools offer English Language Learner (ELL) programs, highly-capable (elementary) and honors (secondary) programs are offered at each school, and International Baccalaureate (IB) coursework is offered at Kent-Meridian High School.
Schools having 50 percent free and reduced populations are identified as Title I schools, and budget allocations are based on enrollment and poverty level. The District currently has twenty elementary schools and one middle school identified for Title I funding.
The total number of full-time equivalent employees working for the Kent School District for the 2016-17 school year is expected to be 3,075.093. This represents an increase of approximately 1.4% over the prior year estimate primarily due to lower class-size requirements. Staff FTE is expected to rise in the coming years to accommodate growth in enrollment as well as the state’s plan to lower K-3 class sizes to 17 students per teacher by 2017-18.
Employees Actual* Actual* Adopted Full Time Equivalent (FTE) 2014-15 2015-16 2016-17 Certificated 1,793.191 1,890.036 1,996.763 Classified 999.198 1,020.886 1,078.330 Total 2,792.389 2,910.922 3,075.093
*Source: OSPI Report 1801
Further statistical information on District staffing is provided in the Informational Section of the budget document.
17 Changes in Debt Total debt decreased from $169,847,521 on 9/01/15 to $148,456,558 on 8/31/16. This decrease of $21.4 million is attributable to the following net changes: Redemption of $25,064,118 of voted/non-voted debt Net increase in capital leases of $762,948 Net increase in operating leases of $2,654,471 Net increase in compensated absences of $215,940
The following table summarizes the changes in debt from fiscal year 2015-16 to fiscal year 2016-17.
Changes in Long Term Debt
Beginning Ending Outstanding Debt Amount Amount Outstanding Debt Net Due Within September 1, 2015 Issued/Increased Redeemed/Decreased August 31, 2016 Incr/(Decr) One Year Voted Debt: Voted Bonds 143,130,000 37,995,000 62,860,000 118,265,000 (24,865,000) 19,215,000 Qualified School Construction Bonds (QSCB) 15,000,000 - - 15,000,000 - - Subtotal $ 158,130,000 $ 37,995,000 $ 62,860,000 $ 133,265,000 $ (24,865,000) $ 19,215,000
Non-Voted Debt & Other Liabilities: Non-Voted Bonds 5,623,504 - 199,118 5,424,386 (199,118) 652,711 Capital Leases - 803,104 40,155 762,948 762,948 160,621 Non-Cancellable Operating Leases 353,935 2,813,663 159,192 3,008,406 2,654,471 481,229 Compensated Absences 5,779,878 4,484,509 4,268,569 5,995,818 215,940 4,268,569 Subtotal $ 11,757,317 $ 8,101,276 $ 4,667,034 $ 15,191,558 3,434,241$ $ 5,563,130
Total Long Term Debt $ 169,887,317 $ 46,096,276 $ 67,527,034 $ 148,456,558 $ (21,430,759) $ (21,430,759)
18 Student Achievement Washington students are tested regularly by the state to assess their progress as they move through school. State tests include the following, and may be taken with or without tools, supports, or accommodations: Smarter Balanced: English language arts (ELA) and math tests Measurements of Student Progress (MSP): Science test for grades 5 and 8 High School Proficiency Exams (HSPE): Reading and writing tests for students through the Class of 2016 End-of-Course (EOC) exams: Math and biology tests taken as students complete algebra 1/integrated math 1, geometry/integrated math 2, and biology Washington – Access to Instruction & Measurement (WA-AIM): ELA, math, and science alternative assessments for students with significant cognitive challenges documented in their Individualized Education Program (IEP).
The following tables are presented to compare 2015-16 test results of Kent School District students to the results of students statewide.
KENT SCHOOL DISTRICT 2015-16 Assessment Results
Smarter Balanced Grade level ELA Math MSP Science EOC Math Year 1 EOC Math Year 2 EOC Biology 3rd Grade 52.1% 59.2% 4th Grade 51.8% 52.1% 5th Grade 57.0% 47.1% 57.7% 6th Grade 60.0% 52.8% 7th Grade 59.8% 54.6% 8th Grade 56.8% 44.5% 64.1% 11th Grade 74.5% 28.6% 10th Grade 67.9%
STATEWIDE 2015-16 Assessment Results Smarter Balanced Grade level ELA Math MSP Science EOC Math Year 1 EOC Math Year 2 EOC Biology 3rd Grade 54.3% 58.9% 4th Grade 57.0% 55.4% 5th Grade 60.1% 49.2% 65.3% 6th Grade 56.5% 48.0% 7th Grade 58.5% 49.8% 8th Grade 59.7% 47.8% 67.5% 11th Grade 75.5% 21.8% 10th Grade 72.2%
19 The state legislature passes laws that determine graduation requirements. One of the requirements is that students pass designated tests, or state-approved alternatives. Required tests may vary depending on expected year of graduation. A student’s expected year of graduation is four years after he or she enters the 9th grade.
Tests Required for Graduation Class of: Subject Test Choose 1: Reading and Writing HSPE* ELA Smarter Balanced ELA test WA-AIM 2016 Choose 1: Algebra 1/Integrated Math 1 EOC exam Math Geometry/Integrated Math 2 EOC exam Smarter Balanced math test WA-AIM Choose 1: ELA Smarter Balanced ELA test WA-AIM Choose 1: 2017 & Algebra 1/Integrated Math 1 EOC exam 2018 Math Geometry/Integrated Math 2 EOC exam Smarter Balanced math test WA-AIM Choose 1: Science Biology EOC exam WA-AIM Choose 1: ELA Smarter Balanced ELA test WA-AIM Choose 1: 2019 Math Smarter Balanced math test WA-AIM Choose 1: Science Biology EOC exam WA-AIM
20 More information related to Washington State testing and assessment requirements may be found on the Office of Superintendent of Public Instruction (OSPI) website: Wa State K-12 Testing/Assessment To view complete test results for the Kent School District, a specific school within the District, or some other level of detail, please visit the OSPI website: Wa State District Report Card
Acknowledgements Our budget process engaged district and community members with the goal of protecting opportunities and resources for students and staff. Our School Board is to be commended for their strong leadership and for once again adopting a budget in an open and inclusive process. We would also like to recognize the contributing business services staff for their exceptional efforts and the quality product that resulted.
Sincere appreciation goes to the Kent School District community and school board for your continued support in helping employees of the district progress to higher levels of attainment.
21 Meritorious Budget Award The Association of School Business Officials International (ASBO) offers a Meritorious Budget Award (MBA) Program, from which school districts may apply and submit their budget for award consideration. To receive this award, a district must publish a budget document that meets the strict program criteria as established by ASBO. ASBO awarded the Meritorious Budget Award to the Kent School District for excellence in the preparation and issuance of their 2015-2016 annual budget; this was the district’s first submission and hence our first award. The fiscal services staff of the Kent School District is confident their 2016-2017 budget meets the ASBO award criteria, and is submitting the budget document for award consideration for the fiscal year beginning September 1, 2016.
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2016-2017 ADOPTED BUDGET ORGANIZATIONAL SECTION
12033 SE 256TH STREET, KENT, WA 98030 KING COUNTY | WA WWW.KENT.K12.WA.US
23 Kent School District Profile
Organization Kent School District (KSD) is the fifth largest district in Washington State serving nearly 27,000 students in grades K-12. The district encompasses approximately 72 square miles, and includes a large area of Kent, a significant portion of unincorporated King County, all of Covington, and portions of Auburn, Black Diamond, Maple Valley, Renton and Sea Tac. Because the Kent School District includes so many different communities, our student population reflects that diversity. The district has 42 schools and alternative learning opportunities: 29 elementary schools (grades K-6) including an Early Learning Center (Pre-K / K), 6 middle schools (grades 7-8) and 4 comprehensive high schools (grades 9-12). The district also operates 3 academy schools, one serving grades 3-12 and two serving grades 9-12. The district provides public education to preschool through twelfth-grade students. The public education provided includes a strong academic program of basic education, a comprehensive education for handicapped students, a Career and Technical Education program at the secondary level, and numerous special programs for remedial and enriched education. Consistently providing effective educational programs is of utmost importance to the district. As Kent’s student population becomes more diverse and the standards of student achievement become more rigorous, the district will continue to deliver an individualized, relevant education for all students. Each year, our district and staff receive local, state, national, and even international awards and recognition for excellence in many critical fields such as instruction, support services, safety, technology, communication, and educational leadership. In 2015, for the fifth consecutive year our school board was again recognized as a Board of Distinction, and we are consistently recognized for our commitment to students and to educational innovation. Known for leadership in innovative classroom technology and supported by a strong community through dedicated technology levies, each of our classrooms has fully supported SMART Boards, document cameras, digital projectors, and computer workstations for teachers. In addition, all secondary students are issued their own laptop computer for use during the school year. We maintain strong partnerships with many industry leaders such as Microsoft, which selected the Kent School District as an International Demonstration Site – the first school district in the world to earn that designation.
Services and Programs Provided The District provides a wide variety of educational and support services to meet the needs of the students of the District and the requirements of the State of Washington. These services include, but are not limited to, college and career preparation (vocational classes), alternative education (Kent Mountain View Academy, Kent Phoenix Academy, iGrad), gifted / highly capable programs, special education, learning assistance programs (LAP), and transitional bilingual instructional programs.
Transportation - The District provides busing for approximately 10,000 students daily over 124 routes. The District’s 150 buses travel over 1.7 million miles during the school year, consuming more than 260 thousand gallons of diesel fuel. The district recently completed installation of a compressed natural gas (CNG) station at its transportation facility property. Kent School District is the only district in the state currently operating CNG buses, having 21 of them among their total bus fleet of 150. Compressed natural gas emits 20-30% less carbon dioxide (Co2) into the atmosphere.
24 Nutrition Services - Student and staff food service needs are provided by the District’s Nutrition Services Department. The district serves both lunch and breakfast meals, on a paid, free, or reduced price basis. On average, approximately 51% of students participate in the lunch program and just over 14% participate in breakfast. The nutrition services staff serves, on average, 4,099 breakfasts per day and 14,254 lunches.
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Kent Valley Early Learning Ctr (Pre-K – Kindergarten) iGrad (Grades 9-12)
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Phone
253-373-7442
253-373-7108
253-373-7555
253-373-7529
253-373-7279
253-373-7209
253-373-7275
253-373-7236
253-373-7295
253-373-7267
253-373-7235
253-373-7235
253-373-7251
253-373-7513
253-373-7268
253-373-7000
253-373-7261
253-373-7080
253-373-7000
Administration
, 25403 104th Ave, 25403 98030 K SE, 104th
, 12033 SE 256th St - 98030 K A, Bldg St , 12033 256th SE
Transportation
Risk Management Risk
Print Shop Print
Payroll
Maintenance
Human Resources Human
Food Services
Distribution & Warehouse & Distribution
Budget & Finance & Budget
Accounting
SupportServices:
Title I/LAP Title
Student / Public Records / Public Student
Athletics
StudentServices:
Special Education Special
Professional Development Professional
Curriculum
Career Education Technical &
Assessment
Curriculum & Instruction:
Administration
Key
K = Kent = K
R Renton =
Phone
Phone
Phone
C Covington =
253-373-4723
253-373-7542
253-373-7488
253-373-7680
253-373-7345
253-373-4900
253-373-7405
253-373-7780
253-373-7446
253-373-7383
253-373-7284
253-373-7670
253-373-7620
D Des Moines =
B = Black Diamond Black = B
HighSchools
OtherPrograms
MiddleSchools
, 22420 Military Rd , D S, 22420 98198 Military
, 19640 SE 272nd St, C 98042, 19640 272nd SE St,
, 10020 SE 256th St, K 98030 K St, , 10020 256th SE
, 11000 SE 264th St, K 98030 K St, , 11000 264th SE
, 17007 SE 184th St, R 98058 St, , 17007 184th SE
, 25800 164th Ave, 25800 C SE, 164th 98042
, 12430 SE 208th St, K 98031 K St, , 12430 208th SE
, 620 Central Ave,, 620 Central 98032 K
, 21401 SE Falcon Way, K 98042 K , 21401 Falcon Way, SE
, 23480 120th Ave, 23480 98031 K SE, 120th
, 16400 SE 251st St, C 98042 St, , 16400 251st SE
, 12600 SE 192nd St, R 98058, 12600 192nd SE St,
, 25668 104th Ave, 25668 98030 K SE, 104th
Kent School District No. 415Kent SchoolDistrictNo.
iGrad
Kent Phoenix
Kent Mountain View
Kentwood
Kentridge
Kentlake
Kent-Meridian
Northwood
Mill Creek
Meridian
Meeker
Mattson
Cedar Heights
Directory of Schools,Directoryof AdministrationSupport and District
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253-373-7485
253-373-7690
253-373-7479
253-373-7750
253-373-7482
253-373-7687
253-373-7473
253-373-7470
253-373-7434
253-373-3900
253-373-7664
253-373-7870
253-373-7314
253-373-7646
253-373-7610
253-373-7497
253-373-7331
253-373-7313
253-373-7661
253-373-7494
253-373-7615
253-373-7491
253-373-3850
253-373-7455
253-373-7634
253-373-7652
253-373-7649
253-373-7597
317 4th Ave 98032 317K S, 4th
ElementarySchools
, 11310 SE 248th St, K 98030 K St, , 11310 248th SE
, 31135 228th Ave, 31135 98010 B SE, 228th
, 27710 108th Ave, 27710 98030 K SE, 108th
, 18235 140th Ave, 18235 R SE, 140th 98058
, 26915 186th Ave, 26915 C SE, 186th 98042
, 12711 SE 248th St, K 98030 K St, , 12711 248th SE
, 6300 S. 236th St, K 98032 K St, , 6300 236th S.
, 10200 SE 216th St, K 98031 K St, , 10200 216th SE
, 19660 142nd Ave 98042 K SE,
, 11010 SE 232nd St, K 98031 K , 11010 232nd SE St,
, 18235 140th Ave, 18235 R SE, 140th 98058
, 20035 100th Ave, 20035 98031 K SE, 100th
, 26500 Timberlane Way SE, C SE, 98042, Way 26500 Timberlane
, 12651 SE 218th Pl, K 98031 K Pl, , 12651 218th SE
, 18030 R SE, 162nd 98058 Pl
, 28700 191st Pl SE, K 98042 K SE, Pl , 28700 191st
, 11919 SE 270th St, K 98030 K St, , 11919 270th SE
, 25225180th Ave, 25225180th C SE, 98042
, 26025 Woodland Way S, K 98030 K S, Way , 26025 Woodland
, 17070 SE Wax Rd,, 17070 Wax R SE 98042
, 19405 120th Ave, 19405 98031 K SE, 120th
, 16600 148th Ave, 16600 R SE, 148th 98058
, 27825 118th Ave, 27825 98030 K SE, 118th
, 256212140th Ave, 256212140th 98042 K SE,
, 18235 140th Ave, 18235 R SE, 140th 98058
, 22300 132nd Ave 98042 K SE,
, 27641 144th Ave, 27641 98042 K SE, 144th
, 24700 64th Ave, 24700 98032 K S, 64th
Sunrise
Springbrook
Soos Creek
Scenic Hill
Sawyer Woods
Ridgewood
Pine Tree
Park Orchard Park
Panther Lake
Neely-O'Brien
Millennium
Meridian
Meadow Ridge
Martin Sortun
Lake Youngs
Kent Valley Lrng Early Ctr,
Kent
Jenkins Creek
Horizon
Grass LakeGrass
Glenridge
George Daniel T.
Fairwood
Emerald Park Emerald
East Hill
Crestwood
Covington
Cedar Valley
Carriage Crest
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103 100 Loc.
27 Kent School District Board of Directors and Superintendent
Karen DeBruler, President District #2 – Elected 2011, Term expires November 2019
Maya Vengadasalam, Vice-President District #5 – Elected 2013, Term expires November 2017
Agda Burchard, Legislative Representative District #4 – Appointed 2012, Elected 2013, Term expires November 2017
Russ Hanscom, Director District #1 – Elected 2011, Term expires November 2019
Debbie Straus, Director District #3 – Elected 2007, 2011, Term expires November 2019
Dr. Calvin J. Watts, Superintendent of Kent School District
Dr. Calvin Watts began serving as superintendent on June 15, 2015. Prior to coming to the Kent School District, Dr. Watts served as assistant superintendent in Gwinnett County Public Schools (GCPS) in Suwanee, Georgia, the 13th largest school district in the United States. Dr. Watts was an integral part of a leadership team with a district enrollment of 174,500 students, 15,600 certificated and classified staff members, and a $1.7 billion budget. Dr. Watts holds a bachelor’s degree in English from Howard University and received his teaching certification from Western Washington University. His master’s degree in educational administration and supervision is from the University of West Georgia, and he earned a doctorate in educational leadership from Argosy University in Atlanta.
28 Kent School District District Administration and Leadership
Superintendent and Chief Officers Dr. Calvin J. Watts Superintendent
Dr. Jewell Harmon Chief Accountability Officer Ms. Moriah Martin Chief Human Resources Officer Dr. MAK Mitchell Chief Academic Officer Mr. Michael Newman Chief Business Officer Mr. Carmen Rahm Chief Information Officer Mr. Israel Vela Chief School Operations & Academic Support Officer
Executive Directors Dr. Pamela Ansingh Executive Director, Program & Professional Development Mr. Ralph Fortunato Executive Director, Fiscal Services Mr. Randy Heath Executive Director, Student & Family Support Services Mr. Chris Loftis Executive Director, Communications & School Community Partnerships Mr. John Sander Executive Director, Inclusive Education Services Ms. Ann Valanzuolo Executive Director, Curriculum & Instruction Mr. Fred Long Executive Director, Facilities Services Dr. Louanne Decker Leadership Development Officer
School Improvement Officers Dr. Millicent Borishade Mr. Brad Brown Ms. Allison Deno Dr. Eric Hong
School Leadership: Elementary School Principals: School: School: School: Robert Gallagher Carriage Crest Dr. Miles Erdly Horizon John Love Park Orchard Brian Rosand Cedar Valley Michael Jackson Jenkins Creek Kathryn Page Pine Tree Sarita Williams Covington Dr. Rosa Villarreal Kent Cynthia Green Ridgewood Ryan Preis Crestwood Cathy Lendosky Lake Youngs Tim Helgeson Sawyer Woods Dr. Brian Patrick East Hill Greg Kroll Martin Sortun Harjeet Sandhu-Fuller Scenic Hill Dean Ficken Emerald Park Susan Kontos Meadow Ridge Brian Gauthier Soos Creek Patricia Hoyle Fairwood LySander Collins Meridian Ashley Short Springbrook Patty Drobny G.T. Daniel Carla Janes Millennium Katharine Geiss Sunrise Scott Abernathy Glenridge Rosa Cabrera Neely-O'Brien Alice Humphres Kent Valley ELC Dan Irvine Grass Lake Beth Wallen Panther Lake
Middle School Principals: High School Principals: Alternative Prgm Administrators: School: School: School/Prgm: Heidi Maurer Cedar Heights Dr. Wade Barringer Kent-Meridian Stephanie Knipp Kent Mountain View James Schiechl Mattson Dr. Joe Potts Kentlake Merilee Lyle Kent Phoenix Shannon Nash Meeker Mike Albrecht Kentridge Carol Cleveland iGrad Darice Johnson Meridian John Kniseley Kentwood Tammy Unruh Mill Creek Sherilyn Ulland Northwood
29 District Awards and Accomplishments
WSSDA Board of Distinction The Washington State School Directors Association (WSSDA) selected the Kent School District Board of Directors as a Board of Distinction for 2015. This award honors school boards that demonstrate effective use of the Washington School Board Standards. The standards, developed and adopted by WSSDA promote research-based governance practices that lead to high levels of student and district performance. Standards of practice required for this state award include:
Ensuring school board and district transparency through a process that is open and accountable. Employing and supporting quality teachers, administrators, and other staff and providing for their professional development. Ensuring the board is accountable and open to the public, including seeking divergent perspectives in its decision making process.
Districts are selected for this award by an independent panel. This is the fifth consecutive year that the district has received this award.
NSBA Magna Award In 2014, the Board of Directors received the grand prize Magna Award from the National School Boards Association for their initiative in establishing iGrad, the District’s youth re-engagement program developed in partnership with Green River Community College for students who have dropped out of school. This innovative program gives students who have not completed high school the individual attention and flexibility they need to complete their education. At iGrad, students choose the educational path that best fits their goals: a high school diploma, a GED, an AA degree or professional certificate, with no charge for tuition.
Also in 2014, the Kent School District was among 50 school district nationwide to earn the title “District of Distinction” by District Administration magazine. The program recognizes school districts across the country for leading the way with innovative ideas that make a difference in American education. The District received this honor for the iGrad program described above.
Consortium for School Networking (CoSN) Team Award In 2014, the CoSN recognized the Kent School District for its transformative impact on education technology and its work to improve student learning, opportunities, and access.
Microsoft Innovative Schools World Tour The Kent School District was identified in 2013 as an innovative school district to be included in the “Microsoft Innovative Schools World Tour.” The tour highlights ground-breaking education practices taking place in the new era of digital learning on nearly every continent. The district was chosen for its open classrooms and collaborative teaching, anywhere/anytime learning, 1:1 technology access, inventive assessment practices, and individualized, student-centered learning.
Nationally Ranked in the Digital District Survey Kent School District was ranked among the top ten in the Digital School Districts Survey by the Center for Digital Education and the national School Boards Association for its use of technology to govern the District; communicate with students, parents and the community; and improve district operations.
30 Project RED Signature District During the 2012-13 school year, the District was chosen to become one of 20 “signature” districts to participate in Project RED’s One-to-One technology implementation program whose mission is to revolutionize student-learning environments. Project RED seeks to define technology models that lead to improved student achievement while identifying cost savings, cost avoidance, and revenue enhancements.
Digital Content and Curriculum Achievement Award With a district wide 3:1 student to computer ratio, and a 1:1 program on track for all secondary students, providing access to digital resources for both teachers and students is key for Kent School District.
One-to-One Showcase Site Kent School District has been designated as a Showcase Site by the One-to-One Institute. Showcase sites boast effective, vision-into-action teams (principals, teachers, technology coordinators), and demonstrate student-centered technology integration.
National School Public Relations Association – Award of Excellence The district’s communications department received the NSPRA’s Award of Excellence for its 2015-16 School Academic Calendar. The district also received this award for the 2013-14 school year.
Certificate of Achievement for Excellence in Financial Reporting The District has been recognized by the Association of School Business Officials International (ASBO) for its annual financial reporting, having received the Certificate of Excellence in Financial Reporting Award for its Comprehensive Annual Financial Report (CAFR) every fiscal year from 1984 through 2015.
Meritorious Budget Award Kent School District has been recognized by the Association of School Business Officials International (ASBO) for its 2015-16 annual budget. This document, submitted for award consideration for the first time, met the rigorous program criteria and led to receipt of the Meritorious Budget Award.
National Board Certified Teachers During the 2015-16 school year an additional 18 teachers were certified by the National Board for Professional Teaching Standards (NBCTS), bringing the total to 198 nationally certified teachers in the Kent School District. A total of 329 Washington teachers achieved their certification in 2015. Washington ranks fourth, nationwide, in the total number Nationally Board Certified Teachers. The State of Washington ranked first in the nation for newly certified teachers; Kent School District ranked second in the state and in the top 30 districts nationwide for newly certified teachers.
This list of district awards and accomplishments reflects the most recent and notable activities. The Kent School District continues to be a leader in innovation and technology, and strives to be recognized as a progressive, forward-thinking district.
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32 Kent School District Strategic Plan
Blueprint: Leaning Forward Together 2016-2021 In the spring of 2016 the district developed a new strategic plan which was a true collaborative process that documented over 5,000 conversations, survey questions, and comments. The process began as the entry plan for new superintendent by Dr. Calvin Watts, and continued as a purposeful collection of stakeholder input focused on a revision of the current strategic plan. The Strategic Planning Committee, along with current leaders from the business, higher education, faith-based, and civic communities, parents, students, teachers, principals, and central office staff were all engaged in the process.
The purpose of this extensive data gathering was to gain an understanding of the strengths and needs of the district from the perspective of its internal and external stakeholders. This Blueprint captures those perspectives and translates them into a set of informed top priorities for the district’s new strategic plan.
Our student group was particularly active and contributed insightful suggestions based on their lived experiences in our schools. They called for more passionate teaching that applies learning to the real world and personalizes learning when necessary, better strategies to meet the needs of struggling students, later school start times to improve student attendance, more proactive guidance to prepare students for college and careers, and a more prominent student voice to inform school and district decisions.
Parents called for more relational, two-way communication with schools, and training in navigating the college and career systems for their children.
Teachers prioritized the need for a shared curriculum, professional development to integrate technology and instruction more effectively, and more school-based instructional support, as well as a distribution of resources based on student needs.
Many community stakeholders urged that we create stronger external partnerships with businesses, local regional colleges, universities, government, and career-focused institutions within Kent, Covington and surrounding municipalities.
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-we-know practices. We are deeply committed to moving this school system forward together. How are we doing this? Our Theory of Action clearly states our primary drivers: “When we close the PreK-16 achievement and completion gaps, and we create challenging career pathways for all students, then we will equip every student to be globally competitive throughout their careers.”
We are creating a whole system of excellence, rather than pockets of excellent schools. We are reducing learning disparities and raising expectations at the same time. Kent School District must ensure every school accelerates learning to close its achievement gap and every school provides college and career readiness through a range of accessible, high-quality pathways and partnerships. In short, we need to prepare all students for the world they live in now and the one they will inhabit in the future. As a community, investing in this vision will reap economic, civic, and personal benefits that multiply with each year that we advance
33 this plan. Our data reveals improved graduation rates from high school and college are predictive of a more robust local economy.
The Blueprint sets forth a shared vision that is purposeful and directed toward setting higher standards for our students and ourselves, always driven by values of equity and excellence. Just as important as setting the direction, the Blueprint holds all of us accountable to measurable goals that will drive student success now and in the future. Our goal metrics are a combination of qualitative, quantitative, and perception data. The achievements of this plan will continue to rest on sustained community engagement and continuous improvement progress checks. We will ensure ample opportunity for student voices in these progress checks as they inform us best about the daily ground truths. This strategic plan is our blueprint for a new approach to managing change and improving performance across the district.
Blueprint Components Core Values – Our core values drive our culture and answer the question, “How do we want to act, consistent with our mission, along the path toward achieving our vision?”
Throughout the strategic plan, three core values are prioritized: 1. Equity: Student equity means that all students have equal access to quality staff, courses, activities, services, and resources based on their individual needs. 2. Excellence: Student excellence is a balance of rigorous academic, social, and career-readiness skills. 3. Community: Community engagement is proactive involvement of stakeholders in school district priorities and partnerships.
The Why: MISSION Our mission explains our fundamental purpose as an organization.
Successfully preparing all students for their futures.
The What: VISION Our vision captures the future we seek to create for our students.
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.
The How: THEORY OF ACTION Our theory of action describes the specific methods we will use to achieve our vision.
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.
Oversight Plan oversight consists of a shared commitment to continuous improvement and a change management system. Feedback loops are built in semiannually to insure informed management early and often.
34 Every Fall, the Strategic Plan Steering Committee will convene to assess the progress on strategic goals according to the key indicators. The performance management system will provide the Committee with relevant district and school performance data aligned to the strategic goals. The Strategic Plan Steering Committee will track the progress of the primary goal measures over the next five years, developing an in- depth understanding of the norms and patterns of variation. The Committee will make recommendations to ensure the district’s vision is actualized by students.
Every Spring, the Strategic Plan Steering Committee will forward recommendations for improvements or adjustments to the school board and superintendent for approval and implementation.
Strategy Strategy is developed around the four primary district goals and targeted measures (quantitative, qualitative, and perceptual) that are essential toward achieving our desired results. Our strategy assumes an active, continuous improvement system with oversight.
Four strategic goals drive our work and focus our efforts toward accomplishing our mission and vision for our students.
Kent School District’s four primary Strategic Goals:
Goal 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. Goal 2 Engage parents, students, staff, and community in two-way communications focused on equity and excellence. Goal 3 Create effective organizational systems that reinforce equity and excellence. Goal 4 Recruit, hire, develop, and retain a diverse and premier workforce.
For each goal there is a specific set of objectives and implementation strategies, followed by a set of key indicators that measure our performance over the five years of the plan.
The complete strategic plan document may be viewed here Strategic Plan, 2016-2021
35 Kent School District Budget Policies, Procedures and Regulations
Kent School District is a legally separate entity, with all rights and privileges accorded political subdivision in the State of Washington. The District is fiscally independent. Policymaking and legislative authority are vested in the Board of Directors consisting of five members elected by voters of the District for staggered four-year terms. The Board is responsible for, among other things; developing policy, adopting the annual budget, levying property taxes, incurring bonded debt, setting fees, supervising committees, and hiring the Superintendent.
General Budget Policies The Kent School District budgets its funds in accordance with the Revised Code of Washington (RCW) Chapters 28A.505 and 28A.65.465 and Chapter 392-123 of the Washington Administrative Code (WAC). The School Board adopts the budget after a final public hearing no later than August 31 prior to the start of the new fiscal year on September 1. The time and location of all budget hearings must be published and any person may appear and be heard for or against any part of the budget. The budget is filed with the District’s respective Educational Service District (ESD) no later than September 3 and with the Office of the Superintendent of Public Instruction (OSPI) no later than September 10.
An appropriation is a prerequisite to expenditure. Appropriations lapse at the end of the fiscal period, and open encumbrances are reported as a restriction of fund balance at August 31. Total budgeted expenditures for each fund cannot be exceeded. Transfers of budgeted amounts may be made by district administrators having budget responsibilities. However, only the Board has the authority to increase or decrease a fund’s annual budget. The Board may adopt a revised or supplemental budget appropriation following a public hearing at any time during the fiscal year.
Budgetary Basis of Accounting For budget purposes, revenues and expenditures are accounted for on the modified accrual basis of accounting as prescribed by law for all governmental funds. Under this method, revenues are recognized as soon as they are both measureable and available. “Measurable” means the amount of the transaction can be determined, and amounts are “available” if they are collected within 60 days after year-end. Expenditures are recorded when the related liability is incurred, except for unmatured principal and interest, which is recorded when due. Beginning fund balance is budgeted as available resources and, by law, the ending fund balance cannot be negative.
Minimum Fund Balance Policy The Board of Directors will provide for financial stability by maintaining fund balances for all funds in amounts sufficient to meet all financial obligations of the district on a timely basis. The fund balance in the Debt Service Fund, Transportation Vehicle Fund, Capital Projects Fund and Associated Student Body Fund is primarily a function of the scope of the projects and activities found within the operation of each fund. Stability of revenue and predictability of expenditures in these funds enables the district to establish an appropriate fund balance.
The complexities of funding and other economic uncertainties in the operation of the General Fund require a more defined approach in setting the fund balance level. To maintain sound financial practices, the district
36 will establish a prudent fund balance level in the General Fund, using the following five fund balance classifications:
Nonspendable Restricted Committed Assigned Unassigned
These classifications represent fund categories established and directed by the Governmental Accounting Standards Board, with definitions provided later in this document. The Board of Directors has adopted a minimum unassigned fund balance policy in the General Fund targeted at five percent (5%) of the previous fiscal year’s actual General Fund expenditures.
This document has been developed to assist the reader’s understanding of the District’s budget and the budget development process. Included in the document are the major assumptions used to prepare the budget as well as summary and detailed information to accommodate various readers of the document. The budget is formatted as a communication document that is “reader friendly” for our parents, community and staff.
The Fiscal Services staff considered the following when developing the budget for fiscal year 2016-2017: Legislative action related to school funding Board of Directors policies and approved budget goals Conservative estimates necessary to maintain long-term fiscal stability and support for continuous academic achievement Development of a budget document to enhance the image of the fiscal operations of the District Conservative and realistic assumptions for financial forecasting and fiscal analysis
This information in the budget document is structured to meet the requirements of the Meritorious Budget Award (MBA) of the Association of School Business Officials International (ASBO). We believe our current budget conforms to the requirements of the Meritorious Budget Awards (MBA) Program and we are submitting this document to the Association of School Business Officials International to determine its eligibility for the award.
37 Kent School District Fund Accounting
The accounts of the District are organized and operated on a fund basis. The activities and operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund balance, revenues, expenditures and transfers. Government resources are allocated to and accounted for in individual funds based upon the purposes for which spending activities are controlled. Account Code Structure The Kent School District’s account code structure is aligned with the Office of Superintendent of Public Instruction’s (OSPI) Accounting Manual for Public School Districts in Washington State. The accounting principles and procedures included in the manual represent basic minimums necessary for the achievement of school district reporting objectives. The structure of the Kent School District’s account code is depicted below, where all account types (revenue, expenditure, fund balance, balance sheet) use the same multidimensional format. There are nine elements in the account code string:
XX - X - XXX - XXXX - XX - XXXX - XXX - XXXX - XXXX
Fund Prgm Location
Type Activ ity Cost Ctr GL Code Object Project
Fund Types Three categories of funds are used in governmental accounting, which are further subdivided into eleven fund types for accounting and financial reporting purposes. All of the funds used by districts in Washington State are governmental funds, although for informational purposes, a brief description of each of the other fund types is provided below.
Governmental Funds (all of the District’s funds fall in this category)
General Fund – The General Fund is used to account for all financial resources except those required to be accounted for in another fund. As the District’s major operating fund, the General Fund accounts for the ordinary expenditures financed by local, county, state and federal sources. These revenues are generally used for financing the current ordinary normal and recurring operations of the school district, such as instruction, food services, maintenance, data processing, printing, and pupil transportation. All school districts must maintain a general fund as directed by RCW 28A.320.330.
Special Revenue Funds – Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than expendable trusts or for major capital projects) that are legally restricted to expenditures for specific purposes. In many states, Special Revenue Funds are used to account for restricted grants. However, in the state of Washington, these grants are generally accounted for in the General Fund. In
38 Washington school districts, the only fund designated as a Special Revenue Fund is the Associated Student Body Fund.
The Associated Student Body (ASB) Fund is financed, in part, by the establishment and collection of fees from students and nonstudents as a condition of their attendance at any optional non-credit extracurricular event of the District. As a Special Revenue Fund, the Associated Student Body Fund is under the control, supervision, and approval of the board of directors, and the school district legally owns the resources accounted for in the fund (RCW 28A.320.330, RCW 28A.325.030)
Capital Projects Funds – Capital Projects Funds account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by Proprietary or Trust Funds).
In the state of Washington, two funds are used for the acquisition or construction of major capital facilities or assets:
The Capital Projects Fund can be used for the acquisition of land or existing facilities, construction of buildings, purchase of equipment, conducting energy audits, and making capital improvements that are cost effective as determined by energy audits. Additionally, under certain circumstances, improvements to buildings and/or grounds, remodeling of existing buildings, and the replacement of roofs, carpets, technology or other systemic upgrades may be included in the Capital Projects Fund.
The Transportation Vehicle Fund is only used for the purchase and major repair of pupil transportation equipment. This fund is generally financed by the state reimbursement to school districts for depreciation of approved pupil transportation equipment although other revenue sources such as non-voted debt and levies can be used.
Debt Service Funds – Debt Service Funds account for the accumulation of resources for, and the payment of, long-term debt principal and interest. The District maintains one Debt Service Fund for all bond issues, and provision must be made annually for a levy sufficient to meet the payments of principal, interest, and related expenditures for voted debt.
Non-voted bonds are serviced in the Debt Service Fund rather than in the fund that received the debt proceeds. As the debt is retired, a transfer is made from the General Fund, Capital Projects Fund or Transportation Vehicle Fund to provide the resources for the payment of principal and/or interest.
Permanent Funds – Permanent Funds are used where resources are legally restricted and only earnings, not principal, may be expended, and these resources can only be used for the support of the district. The District maintains one permanent fund, used for purposes that support expenditures for the district’s performing arts facilities. The resources in this fund are limited to investment earnings only, and a distribution can be made every seven years. The fund was donated by the Reeploeg family, and the last distribution was made in 2010.
39 Proprietary Funds (Not permitted for school districts in Washington State)
Enterprise Funds – Enterprise Funds account for operations that a) are financed and operated in a manner similar to private business enterprises; or b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The Kent School District does not maintain any Enterprise Funds. Activities that could typically be accounted for in an Enterprise Fund (such as food services) are instead accounted for in the General Fund.
Internal Service Funds – Internal Service Funds account for the financing of goods or services provided by one department to other departments of the governmental unit on a cost-reimbursement basis. The Kent School District does not maintain any Internal Service Funds. Activities that could typically be accounted for in an Internal Service Fund (such as printing and motor pool) are instead accounted for in the General Fund.
Fiduciary Funds
Trust and Agency Funds – Trust and Agency Funds account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds. These may include (a) Private-Purpose Trust Funds, (b) Investment Trust Funds, (c) Pension and Other Employee Benefit Trust Funds, and (d) Agency Funds.
In summary, the Kent School District maintains five separate funds for budgeting purposes:
10 – General Fund 20 – Capital Projects Fund 30 – Debt Service Fund 40 – Associated Student Body (ASB) Fund 90 – Transportation Vehicle Fund
For financial reporting purposes, the district’s Permanent fund is added and appropriately included in the Comprehensive Annual Financial Report (CAFR).
40 Kent School District Revenues
District revenues are classified by fund and by category as required by the Accounting Manual for Public School Districts in the State of Washington. Authority for the manual is provided under Washington Administrative Code (WAC) 392-123-010.
The major revenue categories used by the Kent School District and all other districts in Washington State are:
1000 Local Taxes 6000 Federal Revenue, Special Purpose 2000 Local Support Non-Tax 7000 Revenue from Other Districts 3000 State Revenue, General Purpose 8000 Revenue from Other Entities 4000 State Revenue, Special Purpose 9000 Other Financing Sources 5000 Federal Revenue, General Purpose
In all governmental funds (except for the Associated Student Body Fund), these categories are further divided into specific revenue accounts. These subsidiary revenue account numbers, titles, and descriptions are uniform for all applicable funds; however, not all accounts are used in each fund. For state reporting purposes, each account is assigned a four-digit revenue account number. The first two digits represent the source of the revenue and the last two digits represent the use of the revenue. For example: for revenue account 6151, the first digit indicates the source of the revenue as “6” or Federal Revenue, Special Purpose. The last two digits identify the related program expenditure account 51 ESEA Disadvantaged-Federal.
Across all funds, in the current budget the Kent School District expects to receive 29.2% of its revenues from local sources (including property taxes), 59.7% from the State, 9.4% from the federal government, and 1.7% from other sources. While the General Fund reflects a fully funded budget, all of the District’s other funds will utilize existing fund balance to balance revenues and expenditures. In doing so, all funds are able to maintain reasonable and sustainable ending fund balances.
41
ADOPTED ADOPTED Increase ALL GOVERNMENTAL FUNDS ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change 2014-15 Total 2015-16 Total 2016-17 Total FY16 to FY17 FY16 to FY17 REVENUES BY SOURCE Local Taxes $ 96,915,607 29.4%$ 102,079,398 27.2%$ 102,134,970 25.92%$ 55,572 0.05% Local Non-Tax 9,377,119 2.8% 13,226,245 3.5% 12,895,537 3.27% (330,708) -2.50% State, General Purpose 155,595,327 47.2% 177,463,450 47.2% 182,824,166 46.39% 5,360,716 3.02% State, Special Purpose 38,297,097 11.6% 49,137,999 13.1% 52,536,078 13.33% 3,398,079 6.92% Federal, General Purpose 732,569 0.2% 789,050 0.2% 789,050 0.20% - 0.00% Federal, Special Purpose 22,900,304 7.0% 27,998,238 7.4% 36,290,060 9.21% 8,291,822 29.62% Revenues from Other Sources 5,642,177 1.7% 5,143,958 1.4% 6,634,295 1.68% 1,490,337 28.97% TOTAL REVENUES $ 329,460,200 100.0%$ 375,838,338 100.0%$ 394,104,156 100.0%$ 18,265,818 4.86%
In the Associated Student Body Fund, the source of all revenue is Local Non-Tax, or category 2. Transactions in the Associated Student Body Fund are further classified into general activities for both revenues and expenditures as follows:
100(0) General Student Body 200(0) Athletics 300(0) Classes 400(0) Clubs 600(0) Private Monies
42 Key General Fund Revenues Programs and services included in the General Fund are primarily supported by local and state sources of revenue. The following table details the major revenue sources associated with the main operating fund (general fund) of the District:
ADOPTED ADOPTED Increase ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change GENERAL FUND 2014-15 Total 2015-16 Total 2016-17 Total FY16 to FY17 FY16 to FY17 REVENUES BY SOURCE Local Taxes $ 64,171,037 22.4%$ 68,484,648 20.8%$ 71,648,970 20.5%$ 3,164,322 4.62% Local Non-Tax 5,878,949 2.1% 6,969,013 2.1% 6,600,000 1.9% (369,013) -5.30% State, General Purpose 155,595,327 54.3% 177,463,450 53.8% 182,824,166 52.3% 5,360,716 3.02% State, Special Purpose 37,501,567 13.1% 48,400,371 14.7% 51,670,955 14.8% 3,270,584 6.76% Federal, General Purpose 19,660 0.0% 20,000 0.0% 20,000 0.0% - 0.00% Federal, Special Purpose 22,900,304 8.0% 27,998,238 8.5% 36,290,060 10.4% 8,291,822 29.62% Revenues from Other Sources 274,769 0.1% 520,000 0.2% 259,969 0.1% (260,031) -50.01% TOTAL REVENUES $ 286,341,612 100.0%$ 329,855,720 100.0%$ 349,314,120 100.0%$ 19,458,400 5.90%
Financial support for District operated programs and services is substantially derived from state and local sources of revenue, primarily from property tax collections and the State of Washington public school’s appropriation. In the 2016-17 fiscal year, the District expects to receive 22.4 percent of its general fund revenue from local sources; property tax collections comprise the majority of local revenues, anticipated at 20.5% of the total general fund revenue. In December of 2015, the King County Assessor reported the District’s taxable value to be $19.9 billion, an increase of $1.27 billion or 6.8 percent compared to the prior year. Such significant increases in taxable value are not expected to continue at this rate. We have already seen taxable values begin to stabilize following the recovery from the recent recession; the percentage increase from 2014 to 2015 (13%) compared to the increase from 2015 to 2016 (6.8%) is an indicator that property values are returning to predictable levels. Current projections from the King County Assessor estimate county-wide values to increase by approximately 9 to 10 percent by December of 2016, with future increases averaging approximately 5.6 percent annually from 2017 through 2025.
Local Property Taxes As noted above, approximately 20.5% of General Fund revenue or $72 million is provided by local district property taxes. For $3.59 per $1,000 of assessed property value, taxpayers fund over 315 additional staff members to lower class size, fund district athletic and activity programs, provide for teacher training, curriculum adoptions, and additional salary and benefit costs for both certificated and classified staff not fully funded by the state allocations.
State Funds Just over 67% of General Fund revenue or $234,495,121 for 2016-17 is provided by the state of Washington. $172,368,979 of that total funds basic education and career and technical education for the district’s 27,000 students. The district’s basic education allocation funds the salaries, benefits and supplies for 764.3 (FTE) elementary teachers, 454.1 secondary teachers, 92.6 principals and assistant principals, 61.7 career and technical teachers, 40.0 librarians, 84.5 counselors, nurses, and other professional positions, as well as 114.42 in administrative and other support positions to instruct students in basic education subjects such as reading, math, science, language arts and social studies and career and technical education courses. Also included in the state allocation is $22 million for 151.6 special education teachers and other support personnel who provide individual education program (IEP) services to students with disabilities. Another $6.6 million in
43 state funding is provided for students with learning challenges, $5.8 million for bilingual students, and $8.5 million for pupil transportation.
Federal Funds Federal grants account for an additional 10.4% of General Fund revenues. Programs include Title I, IDEA additional special education services, Bilingual education, Indian education, and the USDA free and reduced breakfast and lunch program for a total projected amount of $36.3 million.
Local Non-Tax Revenue Sources for the General Fund Several local sustainable programs generate income for the General Fund. Over $2.7 million is expected to be received from students who do not qualify for the free USDA program for breakfast and lunches. Approximately $200,000 is generated by tuition for programs such as preschool and summer school. Rentals of district facilities such as athletic fields, gymnasiums and performing arts centers generate another $780,000. The District anticipates approximately $150,000 in investment earnings, and $650,000 from various gifts and donations.
Key Revenue Factors Considered for the 2016-17 General Fund Budget
State Funding Increases (compared to 2015-16 budget): Salary and Benefit increases for state funded FTE $3.83 million . Includes 1.8% cost of living (COLA) adjustment Increased funding for Full Day Kindergarten (to 100%) K-3 class-size reduced, funding increased
Increased funding for Alternative Learning, Career & Technical $1.39 million Education and Special Education programs
Funding increases for categorical programs $766 thousand
44
Successfully Preparing All Students For Their Futures
45 Key Capital Project Fund Revenues
ADOPTED ADOPTED Increase ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change CAPITAL PROJECTS FUND 2014-15 Total 2015-16 Total 2016-17 Total FY16 to FY17 FY16 to FY17 REVENUES BY SOURCE Local Taxes $ 6,037,991 80.9%$ 6,959,400 53.2%$ 7,517,800 49.2%$ 558,400 8.02% Local Non-Tax 1,038,014 13.9% 1,620,800 12.4% 1,995,800 13.1% 375,000 23.14% State, General Purpose - 0.0% - 0.0% - 0.0% - - State, Special Purpose 57,902 0.8% - 0.0% - 0.0% - - Federal, General Purpose - 0.0% - 0.0% - 0.0% - - Federal, Special Purpose - 0.0% - 0.0% - 0.0% - - Revenues from Other Sources 330,023 4.4% 4,500,000 34.4% 5,777,500 37.8% 1,277,500 - TOTAL REVENUES $ 7,463,929 100.0%$ 13,080,200 100.0%$ 15,291,100 100.0%$ 2,210,900 16.90%
Local Property Taxes Approximately 49% of Capital Projects Fund revenue or $7.5 million is provided by local district property taxes. In February of 2014, the district’s Technology Levy was renewed. This Levy was for $30 million for four years (2015-2018). For $0.36 per $1,000 of assessed property value, these funds will allow the information technology department to provide computers for students, teachers and presentation stations, and allow for the replacement of outdated computers in classrooms and libraries.
Other Financing Sources Approximately 13% of Capital Projects Fund revenue is anticipated from Local Non-Tax sources, primarily from the receipt of impact fees. Over 37% of the total Capital Projects Fund revenue or $5.7 million is anticipated resulting from the sale of district real property of which the school board has deemed surplus.
Key Transportation Vehicle Fund Revenues
ADOPTED ADOPTED Increase ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change TRANSPORTATION VEHICLE FUND 2014-15 Total 2015-16 Total 2016-17 Total FY16 to FY17 FY16 to FY17 REVENUES BY SOURCE Local Taxes $ - 0.0% $ - 0.0% $ - 0.0% -$ - Local Non-Tax 6,999 0.1% 4,000 0.5% 4,250 0.5% 250 6.25% State, General Purpose - 0.0% - 0.0% - 0.0% - - State, Special Purpose 737,628 12.8% 737,628 99.5% 865,123 96.2% 127,495 17.28% Federal, General Purpose - 0.0% - 0.0% - 0.0% - - Federal, Special Purpose - 0.0% - 0.0% - 0.0% - - Revenues from Other Sources 5,030,319 87.1% - 0.0% 30,000 3.3% 30,000 100.00% TOTAL REVENUES $ 5,774,945 100.0%$ 741,628 100.0%$ 899,373 100.0%$ 157,745 21.27%
Nearly all of the projected $899,373 in projected revenue in this fund comes from the state of Washington for the purchase of buses. The allocation is calculated based on a depreciation schedule of the district’s bus fleet.
46 Key Associated Student Body Fund Revenues
ADOPTED ADOPTED Increase ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change ASB FUND 2014-15 Total 2015-16 Total 2016-17 Total FY16 to FY17 FY16 to FY17 REVENUES BY SOURCE Local Taxes $ - 0.0% $ - 0.0% $ - 0.0% -$ - Local Non-Tax 2,386,201 100.0% 4,539,913 100.0% 4,202,863 100.0% (337,050) -7.42% State, General Purpose - 0.0% - 0.0% - 0.0% - - State, Special Purpose - 0.0% - 0.0% - 0.0% - - Federal, General Purpose - 0.0% - 0.0% - 0.0% - - Federal, Special Purpose - 0.0% - 0.0% - 0.0% - - Revenues from Other Sources - 0.0% - 0.0% - 0.0% - - TOTAL REVENUES $ 2,386,201 100.0%$ 4,539,913 100.0%$ 4,202,863 100.0%$ (337,050) -7.42%
Key revenue categories for the Associated Student Body (ASB) Fund are $1.87 million for various club activities and $1.31 million for general student body activity. Lesser amounts totaling $1.02 million are received in the categories of athletics, student classes (graduation year) and private donations. General ASB fund revenues are sales in the student stores as well as sales of ASB cards for admission to athletic events, dances, and other extracurricular activities. Major club revenues include the sale of yearbooks, fundraisers for field trips or other purposes, and sales of tickets for drama productions. The primary budget consideration for 2016-17 is determining the projected amount of revenue that various student activities will generate.
Key Debt Service Fund Revenues
ADOPTED ADOPTED Increase ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change DEBT SERVICE FUND 2014-15 Total 2015-16 Total 2016-17 Total FY16 to FY17 FY16 to FY17 REVENUES BY SOURCE Local Taxes $ 26,706,580 97.1%$ 26,635,350 96.4%$ 22,968,200 94.1%$ (3,667,150) -13.77% Local Non-Tax 66,958 0.2% 92,519 0.3% 92,624 0.4% 105 0.11% State, General Purpose - 0.0% - 0.0% - 0.0% - - State, Special Purpose - 0.0% - 0.0% - 0.0% - - Federal, General Purpose 712,909 2.6% 769,050 2.8% 769,050 3.2% - - Federal, Special Purpose - 0.0% - 0.0% - 0.0% - - Revenues from Other Sources 7,066 0.0% 123,958 0.4% 566,826 2.3% 442,868 357.27% TOTAL REVENUES $ 27,493,513 100.0%$ 27,620,877 100.0%$ 24,396,700 100.0%$ (3,224,177) -11.67%
Nearly 100% of the revenue in the Debt Service Fund comes from the collection of property taxes. For $1.39 per $1,000 of assessed property value, taxpayers will fund principal and interest payments on the district’s $138.6 million of outstanding bonds.
47 Kent School District Expenditures
District expenditures are classified by fund and by category as required by the Accounting Manual for Public School Districts in the State of Washington. Authority for the manual is provided under Washington Administrative Code (WAC) 392-123-010.
In the General Fund, expenditures are further classified by program, activity and object.
The General Fund program classifications are as follows:
00 – Regular Instruction 20 – Special Education Instruction 30 – Career and Technical Education Instruction 40 – Skills Center Instruction (No district program for this category) 50/60 – Compensatory Education Instruction 70 – Other Instructional Programs 80 – Community Services 90 – Support Services
The General Fund activity classifications are as follows:
10 – Administration 40 – School Food Services 70 – Other Services 20 – Instruction 50 – Pupil Transportation 80 – Debt Service 30 – Instructional Support 60 – Maintenance/Operations 90 – Public Activities
The General Fund object classifications are as follows:
0 – Debit Transfer 1 – Credit Transfer 2 – Certificated Salaries 3 – Classified Salaries 4 – Employee Benefits and Payroll Taxes 5 – Supplies, Instructional Resources, Non-capitalized Items 7 – Purchased Services 8 – Travel 9 – Capital Outlay
48 Other Fund Expenditure Classifications
Capital Projects Fund In the Capital Projects Fund, expenditures are further classified by type and source/use codes.
Capital Project type classifications are as follows:
10 – Sites 40 – Energy Audits & Capital Improvements 90 – Debt Service 20 – Buildings 50 – Sale of Real Estate 30 – Equipment 60 – Bond/Levy Issuance
Capital Project source/use classifications are as follows:
0 – Amounts that are unrestricted and undesignated 1 – Amounts derived from the sale of bonds & investment proceeds 2 – Amounts derived from capital projects levies 3 – Amounts received from state agencies 4 – Amounts received from federal grants 5 – Other sources/uses from miscellaneous sources 6 – Amounts received from Impact Fees (Growth Management Act) 7 – Amounts received from Mitigation Fees (State Environmental Protection Act) 9 – Amounts to be distributed
Transportation Vehicle Fund In the Transportation Vehicle Fund, expenditures are further classified by type codes.
30 – Equipment 60 – Bond/Levy Issuance 90 – Debt Principal, Interest and Arbitrage Rebate
Associated Student Body (ASB) Fund In the ASB Fund, expenditure classifications are the same as the revenue classifications. These activity classifications are as follows:
100(0) General Student Body 200(0) Athletics 300(0) Classes 400(0) Clubs 600(0) Private Monies
Debt Service Fund In the Debt Service Fund, required expenditure classifications are as follows:
11 – Matured principal expenditures 21 – Bond interest expenditures 41 – Bond transfer fees 61 – Underwriter fees for bond issues
49 Where does the money go? 2016-17 Expenditure Budget - All Funds
Capital Outlay 4.92%
Debt Service 6.61% Salaries 54.24% Travel 0.20% Extracurricular 1.08%
Purchased Services 9.37% Benefits & Payroll Taxes Supplies & Materials 18.71% 4.86%
ADOPTED ADOPTED Increase ALL GOVERNMENTAL FUNDS ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change 2014-15 Total 2015-16 Total 2016-17 Total FY16 to FY17 FY16 to FY17 EXPENDITURES BY OBJECT/TYPE Salaries $ 186,027,895 52.3%$ 200,454,492 51.9%$ 214,157,714 54.2%$ 13,703,222 6.84% Benefits & Payroll Taxes 64,411,008 18.1% 69,433,559 18.0% 73,855,617 18.7% 4,422,058 6.37% Supplies & Materials 17,272,329 4.9% 19,732,905 5.1% 19,189,935 4.9% (542,970) -2.75% Purchased Services 37,150,060 10.5% 38,183,792 9.9% 37,004,770 9.4% (1,179,022) -3.09% Travel 564,151 0.2% 943,927 0.2% 802,552 0.2% (141,375) -14.98% Extracurricular 4,894,815 1.4% 4,676,183 1.2% 4,268,932 1.1% (407,251) -8.71% Debt Service 27,217,384 7.7% 29,406,731 7.6% 26,105,120 6.6% (3,301,611) -11.23% Capital Outlay 17,845,719 5.0% 23,091,815 6.0% 19,427,359 4.9% (3,664,456) -15.87%
TOTAL EXPENDITURES $ 355,383,361 100.0%$ 385,923,404 100.0%$ 394,811,999 100.0%$ 8,888,595 2.3%
50 General Fund Expenditures
General fund expenditures can be analyzed in one of three ways:
Expenditures by Program Expenditures by Activity, or Expenditures by Object
General Fund, Expenditures by Program The “Program” classification of expenditures reflects the total resources used to accomplish a specific set of objectives, such as basic education, career and technical education or district wide support activities.
ADOPTED ADOPTED Increase ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change GENERAL FUND 2014-15 Total 2015-16 Total 2016-17 Total FY16 to FY17 FY16 to FY17 EXPENDITURES BY PROGRAM Regular Instruction $ 171,518,299 58.0%$ 193,584,596 58.7%$ 201,027,908 58.1%$ 7,443,312 3.84% Special Education Instruction 36,246,437 12.2% 38,793,610 11.8% 40,455,229 11.7% 1,661,619 4.28% Career & Tech Education Instruction 8,125,582 2.7% 8,573,397 2.6% 9,730,200 2.8% 1,156,803 13.49% Compensatory Education Instruction 19,323,326 6.5% 23,172,340 7.0% 24,924,010 7.2% 1,751,670 7.56% Other Instructional Programs 604,390 0.2% 2,454,090 0.7% 4,963,142 1.4% 2,509,052 102.24% Community Services 396,490 0.1% 347,562 0.1% 389,667 0.1% 42,105 12.11% Support Services 59,758,702 20.2% 62,796,732 19.0% 64,696,032 18.7% 1,899,300 3.02%
TOTAL EXPENDITURES $ 295,973,225 100.0%$ 329,722,327 100.0%$ 346,186,188 100.0%$ 16,463,861 5.0%
Using the program categorization of expenditures, over 58% of the general fund budget or $201,027,908 is budgeted for the basic education program. This program provides instruction for students in kindergarten through twelfth grade in reading, language arts, mathematics, social studies, science, music, art, health, physical education, industrial arts, and other subjects deemed appropriate by the school district.
General Fund, Expenditures by Activity The “Activity” classification of expenditures reflects a specific service performed in order to accomplish a function, such as teaching, supervision, or transportation.
ADOPTED ADOPTED Increase ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change GENERAL FUND 2014-15 Total 2015-16 Total 2016-17 Total FY16 to FY17 FY16 to FY17 EXPENDITURES BY ACTIVITY Teaching & Teaching Support $ 207,812,142 70.2%$ 236,900,339 71.8%$ 247,535,720 71.5%$ 10,635,381 4.49% School Administration 20,481,929 6.9% 21,749,679 6.6% 23,704,810 6.8% 1,955,131 8.99% Central Administration 16,021,752 5.4% 16,241,128 4.9% 18,864,183 5.4% 2,623,055 16.15% Nutrition Services 10,270,365 3.5% 11,148,955 3.4% 11,351,628 3.3% 202,673 1.82% Pupil Transportation 7,824,642 2.6% 9,104,042 2.8% 9,971,063 2.9% 867,021 9.52% Maintenance & Operations 22,589,933 7.6% 23,262,817 7.1% 22,583,110 6.5% (679,707) -2.92% Other Services 10,972,462 3.7% 11,315,367 3.4% 12,175,674 3.5% 860,307 7.60% TOTAL EXPENDITURES by ACTIVITY$ 295,973,225 100.0%$ 329,722,327 100.0%$ 346,186,188 100.0%$ 16,463,861 5.0%
51 Using the activity categorization of expenditures, nearly 72% of the general fund budget or $247,535,720 is for teaching and teaching support activities. These activities include the direct expenditures for classroom teachers, teaching assistants, textbooks, classroom materials and equipment, computer software, hardware and other supplies used in the classroom. The purpose of these expenditures is to support the district mission of “Successfully Preparing All Students for Their Futures”.
General Fund, Expenditures by Object The “Object” classification of expenditures reflects the specific item purchased or type of service provided, such as salaries, supplies, or equipment.
ADOPTED ADOPTED Increase ACTUAL Percent of BUDGET Percent of BUDGET Percent of (Decrease) % Change GENERAL FUND 2014-15 Total 2015-16 Total 2016-17 Total FY16 to FY17 FY16 to FY17 EXPENDITURES BY OBJECT Certificated Salaries $ 131,932,669 44.6%$ 146,913,025 44.6%$ 159,628,685 46.1%$ 12,715,660 8.66% Classified Salaries 49,307,618 16.7% 53,541,467 16.2% 54,529,029 15.8% 987,562 1.84% Employee Benefits & Payroll Taxes 65,090,649 22.0% 69,433,559 21.1% 73,855,617 21.3% 4,422,058 6.37% Supplies & Materials 15,807,371 5.3% 19,732,905 6.0% 19,189,935 5.5% (542,970) -2.75% Purchased Services 32,612,158 11.0% 38,183,792 11.6% 37,005,620 10.7% (1,178,172) -3.09% Travel 691,680 0.2% 943,927 0.3% 802,552 0.2% (141,375) -14.98% Capital Outlay 531,080 0.2% 973,652 0.3% 1,174,750 0.3% 201,098 20.65% TOTAL EXPENDITURES by OBJECT$ 295,973,225 100.0%$ 329,722,327 100.0%$ 346,186,188 100.0%$ 16,463,861 5.0%
The District anticipates spending 83% of the total general fund budget or $288,013,331 on salaries and benefits. The next category with the highest planned expenditures is in the area of purchased services at 10.7% of the total general fund budget. This category includes district utility costs of $5.5 million, insurance costs of $1.8 million, and various other contracted services totaling $29.7 million.
The 2016-17 General Fund budget, totaling $346,186,188, provides for a salary increase of at least 1.8 percent to all staff and the addition of 7 Time, Responsibility, and Incentive (TRI) days to the current 180-day teaching contract, bringing the total number of TRI days to 52.
52 Kent School District 2016-17 Budget Planning Calendar
2016-17 BUDGET PLANNING CALENDAR Date Budget Development Tasks Primary Responsibility
2/29/16 Final date for acceptance of in-district school transfer requests Chief Accountability Officer March 2016 Human Resources prepares staffing allocations Human Resources 3/22/16 Review of 2016-17 Budget Development Guide with Superintendent and Chief Administrators Chief Business Officer 4/1/16 School staffing allocations provided to principals Human Resources 4/14/16 2016-17 Budget Development Guide distributed to Leadership Team Chief Business Officer 4/22/16 2016-17 Budget Development Training for Principals, District Office Staff & Office Managers Chief Business Officer, Fiscal Services 4/27/16 Board of Directors meeting Board of Directors 5/6/16 2016-17 School and Central Office MSOC budgets due to Fiscal Services Principals, Budget Managers 5/6/16 2016-17 ASB Budgets due to Fiscal Services Principals 5/6/16 2016-17 utility budgets reviewed with energy managers Fiscal Services 5/9/16 Chief Administrator's final decisions on 2016-17 budgetary items Superintendent 5/11/16 Board of Directors meeting Board of Directors 5/13/16 2016-17 Grant & Categorical Program budgets submitted to Program Managers for review & approval Grant/Program Staff 5/23/16 2016-17 Grant & Categorical Program budgets reviewed, approved & submitted to Human Resources and Fiscal Grant/Program Administrators Services 5/25/16 Board of Directors meeting Board of Directors 5/27/16 All remaining 2016-17 budget information for the General Fund, Capital Projects, Debt Service, Transportation Budget Managers Vehicle and ASB Funds due to Fiscal Services 6/3/16 2016-17 purchase requisitions accepted by Fiscal Services & Purchasing Leadership Team 6/8/16 Board of Directors meeting Board of Directors 6/22/16 Board of Directors meeting Board of Directors 6/24/16 Last day for 2015-16 Procurement Card purchases for school-based General Fund expenditures - 5:00 pm Leadership Team 6/24/16 Last day to submit 2015-16 Requisitions to Purchasing for school-based General Fund expenditures - 5:00 pm Leadership Team 6/24/16 Requisitions for all 2015-16 contracted services must be encumbered by this date Leadership Team 7/1/16 Finalize development of the 2016-17 budget; begin input of budget into state budget system Fiscal Services 8/5/16 First notice of the proposed 2016-17 budget hearing in official district newspaper Fiscal Services, Official District Newspaper 8/10/16 Board of Directors / 2016-17 Budget work session Superintendent, Chief Business Officer 8/10/16 All 2015-16 requisitions for operations, ASB, and summer programs approved & submitted to Purchasing - 5:00 pm District Administrators, Principals 8/12/16 Second notice of the proposed 2016-17 budget hearing in official district newspaper Fiscal Services, Official District Newspaper 8/24/16 Public Hearing on the proposed 2016-17 budget Board of Directors 8/24/16 Adoption of the 2016-17 budget Board of Directors 8/26/16 Adopted 2016-17 budget filed with Puget Sound Educational Service District (PSESD) Fiscal Services 9/1/16 2016-17 fiscal year begins Kent School District
53 Kent School District Budget Implementation, Administration & Management
Budgets are required by state law for all funds, except fiduciary fund types. Per Board policy, each administrator who is assigned a budget, once adopted, is responsible for controlling and monitoring the expenditures of that budget. The execution of programs and/or activities as set for in the adopted budget are authorized subject to the following provisions:
. Expenditures may not legally exceed appropriations at the fund level. Authorization to transfer budgeted amounts between departments within any fund and reallocation of budget line items within any department in the General Fund rests with management. Revisions that alter the total expenditures of any fund must be approved by the Board of Directors;
. All original and supplemental unencumbered appropriations for all funds lapse at the end of the fiscal year;
. All funds will complete the fiscal year within the amount of their legally authorized appropriation;
. Funds held in reserve accounts for self-insurance and other such contingencies may not be expended unless approved for purposes designated by the board;
. Purchases are made according to the legal requirements of the state of Washington and adopted board policy;
. A complete listing of expenditures for supplies, materials and services is presented for board approval monthly;
. Financial reports are provided to the board each month;
. A budgetary goal of the board is to maintain a minimum unassigned General Fund fund balance of not less than 5% of the previous fiscal year’s actual General Fund expenditures;
. Budgets are developed each year for all five of the district’s funds which include the General Fund, the Capital Projects Fund, the Debt Service Fund, the Associated Student Body Fund and the Transportation Vehicle Fund.
54
2016-2017 ADOPTED BUDGET
FINANCIAL SECTION
12033 SE 256TH STREET, KENT, WA 98030 KING COUNTY | WA WWW.KENT.K12.WA.US
55 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND CHANGES IN FUND BALANCE ALL GOVERNMENTAL FUNDS 2012-13 ACTUAL THROUGH 2015-16 ADOPTED BUDGET
ADOPTED ACTUALACTUALACTUALBUDGET 2012-13 2013-14 2014-15 2015-16 REVENUES BY SOURCE Local Taxes $ 92,782,640 $ 93,683,482 $ 96,915,607 $ 102,079,398 Local Non-Tax 10,781,035 10,768,682 9,377,119 13,226,245 State, General Purpose 135,586,753 148,863,176 155,595,327 177,463,450 State, Special Purpose 30,972,704 35,184,543 38,297,097 49,137,999 Federal, General Purpose 757,352 734,199 732,569 789,050 Federal, Special Purpose 21,198,918 22,643,035 22,900,304 27,998,238 Revenues from Other Sources 216,962 181,612 246,151 520,000
TOTAL REVENUES $ 292,296,365 $ 312,058,729 $ 324,064,174 $ 371,214,380
EXPENDITURES BY OBJECT Certificated Salaries 112,276,641 122,247,784 131,932,669 146,913,025 Classified Salaries 42,894,704 46,160,221 49,307,618 53,541,467 Employee Benefits, Payroll Taxes 54,222,905 60,395,659 65,090,649 69,433,559 Supplies 13,935,928 17,781,812 15,807,371 19,732,905 Purchased Services 24,636,196 27,550,812 32,496,678 38,180,954 Travel 422,441 526,540 691,680 943,927 Extracurricular 2,546,230 2,270,333 2,388,650 4,676,183 Debt Service: Principal 21,446,891 22,618,689 19,696,719 22,400,621 Interest and Other Charges 9,056,416 8,256,614 7,269,462 7,008,948 Capital Outlay: Sites and Site Improvements 4,297,005 4,251,693 294,722 984,148 Buildings 8,609,700 4,566,109 2,299,493 8,488,342 Equipment 6,645,858 8,667,970 9,486,358 13,565,394 Energy Improvements 77,303 6,552 6,552 53,931 Rental and Lease Expense 10,402 4,708 6,142 - TOTAL EXPENDITURES $ 301,078,618 $ 325,305,496 $ 336,774,763 $ 385,923,404
Excess of Revenues Over (Under) Expenditures $ (8,782,253) $ (13,246,767) $ (12,710,589) $ (14,709,024) OTHER FINANCING SOURCES (USES) Bond Sale and Refunding Bond Sales 39,575,352 - - - Other Financing Uses (22,460,425) - - - Sale of Property & Equipment 61,365 30,370 388,960 4,500,000 Transfers In 345,436 3,115,436 7,066 123,958 Transfers Out (345,436) (3,115,436) (7,066) (123,958) TOTAL OTHER FINANCING SOURCES (USES) 17,176,292 30,370 388,960 4,500,000
NET CHANGE IN FUND BALANCE 8,394,039 (13,216,397) (12,321,629) (10,209,024)
Fund Balance - September 1 53,380,442 61,774,481 48,558,084 45,971,671 Fund Balance - August 31 $ 61,774,481 $ 48,558,084 $ 36,236,455 $ 35,762,647
56 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND CHANGES IN FUND BALANCE ALL GOVERNMENTAL FUNDS 2016-17 ADOPTED BUDGET THROUGH 2019-20 PROJECTED BUDGET
ADOPTED BUDGET % of PROJECTED PROJECTED PROJECTED 2016-17 Total 2017-18 2018-19 2019-20 REVENUES BY SOURCE Local Taxes $ 102,134,970 26.3% $ 100,636,627 $ 97,035,845 $ 100,810,398 Local Non-Tax 12,895,537 3.3% 17,326,767 11,055,004 17,699,434 State, General Purpose 182,824,166 47.1% 198,729,868 211,051,120 221,076,048 State, Special Purpose 52,536,078 13.5% 99,652,409 64,982,268 108,936,224 Federal, General Purpose 789,050 0.2% 789,050 789,050 789,050 Federal, Special Purpose 36,290,060 9.3% 38,467,464 40,583,174 42,774,665 Revenues from Other Sources 224,969 0.2% 250,000 250,000 250,000
TOTAL REVENUES $ 387,694,830 100.0% $ 455,852,184 $ 425,746,462 $ 492,335,820
EXPENDITURES BY OBJECT Certificated Salaries 159,628,685 40.4% 169,206,406 177,666,726 186,550,063 Classified Salaries 54,529,029 13.8% 56,988,288 59,267,820 61,638,533 Employee Benefits, Payroll Taxes 73,855,617 18.7% 78,286,954 83,767,041 90,468,404 Supplies 19,189,935 4.9% 19,765,633 20,951,571 22,208,665 Purchased Services 37,004,770 9.4% 38,114,913 39,258,360 40,436,111 Travel 802,552 0.2% 826,629 859,694 894,081 Extracurricular 4,268,932 1.1% 2,800,000 2,856,000 2,913,120 Debt Service: Principal 19,867,712 5.0% 20,057,712 16,826,675 17,520,000 Interest and Other Charges 6,237,408 1.6% 5,917,993 5,147,256 4,441,175 Capital Outlay: Sites and Site Improvements 1,297,870 0.3% 10,145,144 980,365 10,041,450 Buildings 6,109,915 1.5% 40,580,576 3,921,460 40,165,800 Equipment 11,768,388 3.0% 8,650,000 8,900,000 8,900,000 Energy Improvements 251,186 0.1% 175,000 250,000 250,000 Rental and Lease Expense - - - - TOTAL EXPENDITURES $ 394,811,999 100.0% $ 451,515,248 $ 420,652,968 $ 486,427,402
Excess of Revenues Over (Under) Expenditures $ (7,117,169) $ 4,336,936 $ 5,093,494 $ 5,908,418 OTHER FINANCING SOURCES (USES) Bond Sale and Refunding Bond Sales 5,777,500 - - - Other Financing Uses - - - - Sale of Property & Equipment 65,000 60,000 60,000 60,000 Transfers In 566,826 565,351 568,558 566,446 Transfers Out (566,826) 0.1% (565,351) (568,558) (566,446) TOTAL OTHER FINANCING SOURCES (USES) 5,842,500 60,000 60,000 60,000
NET CHANGE IN FUND BALANCE (1,274,669) 4,396,936 5,153,494 5,968,418
Fund Balance - September 1 26,760,575 25,485,906 29,882,842 35,036,336 Fund Balance - August 31 $ 25,485,906 $ 29,882,842 $ 35,036,336 $ 41,004,754
Note - Refer to each individual fund detail for the assumptions used for future projected amounts. 57
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58 Kent School District 10 - General Fund
As the District’s major operating fund, the General Fund accounts for ordinary operating expenditures financed by state funding, local property taxes, federal grants, service charges and other sources. It accounts for all financial resources of the district, except those required to be accounted for in another fund. In keeping with the principle of maintaining as few funds as possible, the operations of nutrition services, pupil transportation, maintenance and operations, information services, and printing are all included in the general fund. Over 67% of General Fund revenue is provided by the state of Washington. Of that amount, over 73% funds basic education and career and technical education for the district’s 27,000 students. Approximately 21% of General Fund revenue is provided by local district property taxes. For $3.59 per thousand of assessed real property value, taxpayers fund over 315 additional staff members to lower class size and other needs and activities not adequately covered by state funding such as district athletic and activity programs, teacher training and curriculum adoptions. Federal grants account for 10.4% of General Fund revenues. Programs include the USDA free and reduced breakfast and lunch program, Title I, IDEA additional special education services, Bilingual education, and Indian education for a total projected amount of just under $36.3 million. Revenue projections are based on projected enrollment increases used in the district’s six-year capital facility plan. These projections also include projected increases in state revenue allocation rates based on current legislation for future allocations through the 2019-20 school year.
59 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY PROGRAM AND CHANGES IN FUND BALANCE GENERAL FUND 2012-13 ACTUAL THROUGH 2015-16 ADOPTED BUDGET
ADOPTED ACTUALACTUALACTUALBUDGET 2012-13 2013-14 2014-15 2015-16 REVENUES BY SOURCE Local Taxes $ 59,011,066 $ 60,480,660 $ 64,171,037 $ 68,484,648 Local Non-Tax 6,782,783 6,068,029 5,878,949 6,969,013 State, General Purpose 135,586,753 148,863,176 155,595,327 177,463,450 State, Special Purpose 29,611,700 34,441,979 37,501,567 48,400,371 Federal, General Purpose 21,756 20,520 19,660 20,000 Federal, Special Purpose 21,198,918 22,643,035 22,900,304 27,998,238 Revenues from Other Sources 216,962 181,612 246,151 520,000
TOTAL REVENUES $ 252,429,938 $ 272,699,012 $ 286,312,994 $ 329,855,720
EXPENDITURES BY PROGRAM 00 - Regular Instruction 141,109,266 157,614,552 171,387,517 193,555,296 20 - Special Education Instruction 33,500,313 34,050,495 36,246,437 38,793,610 30 - Career & Tech Education Instruction 6,922,724 7,980,496 7,978,473 8,573,397 50/60 - Compensatory Education Instruction 15,828,079 18,988,977 19,323,326 23,172,340 70 - Other Instructional Programs 760,639 723,339 582,322 2,454,090 80 - Community Services 380,529 437,755 396,490 347,562 90 - Support Services 32,571,888 37,548,461 41,387,047 41,674,734 Nutrition Services 10,006,912 9,887,832 10,132,534 10,998,955 Pupil Transportation Services 7,308,464 7,430,923 7,892,519 9,175,853 Debt Service 105,589 107,192 115,479 2,838 Capital Outlay - Equipment 783,318 1,113,862 531,080 973,652
TOTAL EXPENDITURES $ 249,277,722 $ 275,883,882 $ 295,973,225 $ 329,722,327
Excess of Revenues Over (Under) Expenditures $ 3,152,216 $ (3,184,871) $ (9,660,232) $ 133,393 OTHER FINANCING SOURCES (USES) Other Financing Uses - - - - Sale of Property & Equipment 61,365 30,370 28,619 - Transfer In / (Out) (345,436) (3,115,436) (7,066) - TOTAL OTHER FINANCING SOURCES (USES) (284,071) (3,085,066) 21,553 -
NET CHANGE IN FUND BALANCE 2,868,145 (6,269,937) (9,638,679) 133,393
Fund Balance - September 1 27,137,663 30,005,808 23,735,871 19,426,008 Fund Balance - August 31 $ 30,005,808 $ 23,735,871 $ 14,097,192 $ 19,559,401
60 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY PROGRAM AND CHANGES IN FUND BALANCE GENERAL FUND 2016-17 ADOPTED BUDGET THROUGH 2019-20 PROJECTED BUDGET
ADOPTED BUDGET % of PROJECTED PROJECTED PROJECTED 2016-17 Total 2017-18 2018-19 2019-20 REVENUES BY SOURCE Local Taxes $ 71,648,970 20.5% $ 69,083,617 $ 68,482,590 $ 71,475,279 Local Non-Tax 6,600,000 1.9% 6,956,400 7,269,438 7,632,910 State, General Purpose 182,824,166 52.3% 198,729,868 211,051,120 221,076,048 State, Special Purpose 51,670,955 14.8% 55,804,631 60,269,002 65,090,522 Federal, General Purpose 20,000 0.0% 20,000 20,000 20,000 Federal, Special Purpose 36,290,060 10.4% 38,467,464 40,583,174 42,774,665 Revenues from Other Sources 224,969 0.1% 250,000 250,000 250,000
TOTAL REVENUES $ 349,279,120 100.0% $ 369,311,981 $ 387,925,324 $ 408,319,425
EXPENDITURES BY PROGRAM 00 - Regular Instruction 200,991,408 58.1% 211,033,675 221,533,333 233,150,534 20 - Special Education Instruction 40,455,229 11.7% 42,477,990 44,601,890 46,921,188 30 - Career & Tech Education Instruction 9,730,200 2.8% 10,216,710 10,727,546 11,263,923 50/60 - Compensatory Education Instruction 24,924,010 7.2% 27,167,171 29,612,216 32,277,316 70 - Other Instructional Programs 4,963,142 1.4% 5,112,036 5,265,397 5,423,359 80 - Community Services 389,667 0.1% 389,667 389,667 389,667 90 - Support Services 42,202,765 12.2% 44,481,714 46,438,910 48,528,661 Nutrition Services 11,201,628 3.2% 11,649,693 12,115,681 12,600,308 Pupil Transportation Services 10,152,539 2.9% 10,660,166 11,086,573 11,640,901 Debt Service 850 0.0% 108,000 108,000 108,000 Capital Outlay - Equipment 1,174,750 0.3% 1,000,000 1,000,000 1,000,000
TOTAL EXPENDITURES $ 346,186,188 100.0% $ 364,296,823 $ 382,879,212 $ 403,303,857
Excess of Revenues Over (Under) Expenditures $ 3,092,932 $ 5,015,157 $ 5,046,112 $ 5,015,568 OTHER FINANCING SOURCES (USES) Other Financing Uses - - - - Sale of Property & Equipment 35,000 35,000 35,000 35,000 Transfer In / (Out) - - - - TOTAL OTHER FINANCING SOURCES (USES) 35,000 35,000 35,000 35,000
NET CHANGE IN FUND BALANCE 3,127,932 5,050,157 5,081,112 5,050,568
Fund Balance - September 1 5,514,152 8,642,084 13,692,241 18,773,353 Fund Balance - August 31 $ 8,642,084 $ 13,692,241 $ 18,773,353 $ 23,823,921
Note - Assumptions used for projected amounts in fiscal years 2018, 2019 and 2020 are: Reasonable annual increases (3%-9%) have been applied to Expenditures by Program based upon weighted average historical expenditure amounts.
61 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND CHANGES IN FUND BALANCE GENERAL FUND 2012-13 ACTUAL THROUGH 2015-16 ADOPTED BUDGET
ADOPTED ACTUALACTUALACTUALBUDGET 2012-13 2013-14 2014-15 2015-16 REVENUES BY SOURCE Local Taxes $ 59,011,066 $ 60,480,660 $ 64,171,037 $ 68,484,648 Local Non-Tax 6,782,783 6,068,029 5,878,949 6,969,013 State, General Purpose 135,586,753 148,863,176 155,595,327 177,463,450 State, Special Purpose 29,611,700 34,441,979 37,501,567 48,400,371 Federal, General Purpose 21,756 20,520 19,660 20,000 Federal, Special Purpose 21,198,918 22,643,035 22,900,304 27,998,238 Revenues from Other Sources 216,962 181,612 246,151 520,000
TOTAL REVENUES $ 252,429,938 $ 272,699,012 $ 286,312,994 $ 329,855,720
EXPENDITURES BY OBJECT Certificated Salaries 112,276,641 122,247,784 131,932,669 146,913,025 Classified Salaries 42,894,704 46,160,221 49,307,618 53,541,467 Employee Benefits, Payroll Taxes 54,222,905 60,395,659 65,090,649 69,433,559 Supplies 13,935,928 17,781,812 15,807,371 19,732,905 Purchased Services 24,636,196 27,550,812 32,496,678 38,180,954 Travel 422,441 526,540 691,680 943,927 Debt Service: Principal 86,254 90,779 98,923 1,504 Interest and Other Charges 19,334 16,412 16,556 1,334 Capital Outlay: Equipment 783,318 1,113,862 531,080 973,652
TOTAL EXPENDITURES $ 249,277,722 $ 275,883,882 $ 295,973,225 $ 329,722,327
Excess of Revenues Over (Under) Expenditures $ 3,152,216 $ (3,184,871) $ (9,660,232) $ 133,393 OTHER FINANCING SOURCES (USES) Other Financing Uses - - - - Sale of Property & Equipment 61,365 30,370 28,619 - Transfer In / (Out) (345,436) (3,115,436) (7,066) - TOTAL OTHER FINANCING SOURCES (USES) (284,071) (3,085,066) 21,552 -
NET CHANGE IN FUND BALANCE 2,868,145 (6,269,937) (9,638,679) 133,393
Fund Balance - September 1 27,137,663 30,005,808 23,735,871 19,426,008 Fund Balance - August 31 $ 30,005,808 $ 23,735,871 $ 14,097,192 $ 19,559,401
62 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND CHANGES IN FUND BALANCE GENERAL FUND 2016-17 ADOPTED BUDGET THROUGH 2019-20 PROJECTED BUDGET
ADOPTED BUDGET % of PROJECTED PROJECTED PROJECTED 2016-17 Total 2017-18 2018-19 2019-20 REVENUES BY SOURCE Local Taxes $ 71,648,970 20.5% $ 69,083,617 $ 68,482,590 $ 71,475,279 Local Non-Tax 6,600,000 1.9% 6,956,400 7,269,438 7,632,910 State, General Purpose 182,824,166 52.3% 198,729,868 211,051,120 221,076,048 State, Special Purpose 51,670,955 14.8% 55,804,631 60,269,002 65,090,522 Federal, General Purpose 20,000 0.0% 20,000 20,000 20,000 Federal, Special Purpose 36,290,060 10.4% 38,467,464 40,583,174 42,774,665 Revenues from Other Sources 224,969 0.1% 250,000 250,000 250,000
TOTAL REVENUES $ 349,279,120 100.0% $ 369,311,980 $ 387,925,324 $ 408,319,425
EXPENDITURES BY OBJECT Certificated Salaries 159,628,685 46.1% 169,206,406 177,666,726 186,550,063 Classified Salaries 54,529,029 15.8% 56,988,288 59,267,820 61,638,533 Employee Benefits, Payroll Taxes 73,855,617 21.3% 78,286,954 83,767,041 90,468,404 Supplies 19,189,935 5.5% 19,765,633 20,951,571 22,208,665 Purchased Services 37,004,770 10.7% 38,114,913 39,258,360 40,436,111 Travel 802,552 0.2% 826,629 859,694 894,081 Debt Service: Principal - 0.0% 90,000 90,000 90,000 Interest and Other Charges 850 0.0% 18,000 18,000 18,000 Capital Outlay: Equipment 1,174,750 0.3% 1,000,000 1,000,000 1,000,000
TOTAL EXPENDITURES $ 346,186,188 100.0% $ 364,296,823 $ 382,879,212 $ 403,303,857
Excess of Revenues Over (Under) Expenditures $ 3,092,932 $ 5,015,157 $ 5,046,112 $ 5,015,568 OTHER FINANCING SOURCES (USES) Other Financing Uses - - - - Sale of Property & Equipment 35,000 35,000 35,000 35,000 Transfer In / (Out) - - - - TOTAL OTHER FINANCING SOURCES (USES) 35,000 35,000 35,000 35,000
NET CHANGE IN FUND BALANCE 3,127,932 5,050,157 5,081,112 5,050,568
Fund Balance - September 1 5,514,152 8,642,084 13,692,241 18,773,354 Fund Balance - August 31 $ 8,642,084 $ 13,692,241 $ 18,773,354 $ 23,823,921
Note - Assumptions used for projected amounts in fiscal years 2018, 2019 and 2020 are: -3% to 4% annual increase in local tax collections, 4-5% annual increase in local non-tax revenues, 4-8% annual increase in State/General Purpose revenue, 8% annual increase in State/Special purpose revenue, 5-6% annual increase in Federal/Special Purpose revenue. 5-6% annual increase in Certificated Salaries, 4% annual increase in Classified Salaries, 6-8% annual increase in Benefits, 3-6% annual increase in Supplies, 3% annual increase in Services
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64 Kent School District 20 - Capital Projects Fund
The Capital Projects Fund is used to account for the financial resources to construct or acquire major capital facilities. Projects are financed through bond issues, growth management impact fees paid by developers, grants and special levies. In accordance with GASB 54, the fund balance is classified as restricted as state law requires the funds to be used for capital projects. The district uses a six-year capital facilities planning process to determine the district’s current and future capital facility needs. The Capital Facilities Plan (CFP), last updated in June of 2016, establishes a standard of service in order to ascertain current and future capacity. While the State Superintendent of Public Instruction establishes square footage guidelines for capacity, these guidelines do not account for local program needs. The Growth Management Act, King County and City codes and ordinances authorize the District to make adjustments to the standard of service based on specific needs for students of the District. Within the current six-year plan, the district is projecting an increase in October student enrollment of 1,976 from 2016 to 2021. The following projects addressing the District’s future capacity needs are currently in the planning phase: . A replacement school for Covington Elementary (2018 or beyond). The project is dependent upon satisfactory financial resources necessary for project funding. . An additional elementary school located in the Kent valley (2020 or beyond). This project is dependent upon site availability and satisfactory financial resources necessary for project funding. . Addition of approximately 20 permanent elementary classrooms, locations to be determined by need. The project is dependent upon satisfactory resources necessary for project funding. . Lease or purchase of additional portable classrooms may be provided by impact fees as needed.
2016-2021 Capital Facilities Plan Summary
Funding Project Source 2016 2017 2018 2019 2020 2021
No Secondary School projects scheduled at this time A $ - $ - $ - $ - $ - $ - Covington Elementary Replacement B,C $ - $ - $ 46,077,470 $ - $ - $ - New Elementary School Kent Valley B,C $ - $ - $ - $ - $ 46,000,000 $ - 20 Additional Permanent Classrooms B,C $ - $ - $ 4,207,250 $ 4,207,250 $ 4,207,250 $ 4,207,250 Additional Portables Lease/Purchase C $ 2,800,000 $ 2,520,000 $ 441,000 $ 694,575 $ - $ -
Total $ 2,800,000 $ 2,520,000 $ 50,725,720 $ 4,901,825 $ 50,207,250 $ 4,207,250
Funding Sources: A - Secured State or Local B - Unsecured State or Local C - Impact Fees Notes: Data based on actual or estimated construction costs from Facilities Department. The District anticipates receiving some State Construction Assistance Funding for some projects. Cost of portables based on current cost and adjusted for inflation for future years.
65 The complete Capital Facilities Plan may be viewed on the district website: Capital Facilities Plan 2017-22 The 2016-17 budget includes $17,002,609 in capital expenditures. This total allocates $5.01 million towards building improvements and additional portables, $6.0 million for technology additions and improvements, $2.33 million for security enhancements, $1.3 million for miscellaneous site improvements, $2.11 million for miscellaneous equipment purchases, and $251 thousand for energy improvements. Capital improvements within the Kent School District are determined and prioritized under the six-year Capital Facilities Plan, as referred to previously. The plan is based on voter approval of future bond issues, collection of impact fees under the State Growth Management Act, and voluntary mitigation fees paid pursuant to the State Environmental Policy Act. As a critical component of capital facilities planning, county and city planners and decision-makers are encouraged to consider safe walking conditions for all students when reviewing applications and design plans for new roads and developments. This should include sidewalks for pedestrian safety to and from school and bus stops as well as bus pull-outs and turn-arounds. Voter approved bond issues have included funding for the purchase of sites for potential projects and future schools, and the sites acquired to date are included in the Capital Facilities Plan. Some funding is secured for the purchase of additional sites, but additional funding from impact fees may also be required as needed. Not all undeveloped properties meet current school construction requirements; therefore, some district property may be traded or sold to meet future facility needs. The Board of Directors started the process of selling surplus property in the spring of 2015. In February 2006, voters approved a $106 million bond issue which included funds for the replacement of Panther Lake Elementary School with increased capacity, construction of a new elementary school, and classroom additions to high schools. The new Panther Lake Elementary opened in the Fall of 2009. A summary of projects which fall under the 2006 Bond Program is presented in the table on page 72, followed by a summary of the district’s proposed 2016-2017 projects.
66 On the November 2016 election ballot, the Kent School District is proposing a bond measure to reduce overcrowding, improve school infrastructure, improve safety, and increase energy efficiency. This $252 million bond authorization will fund construction of two new elementary schools and twenty additional classrooms to accommodate projected student growth and meet the state’s class-size reduction levels in grades K-3. This bonding capacity also funds numerous other projects including:
. Nine new multipurpose rooms where needed . Improvements to outdoor athletic facilities at 10 schools . New fire alarm systems at 8 schools . New door locks and hardware at 5 schools . New ADA access ramps at 7 schools . Upgrades to heating and ventilation systems at 11 schools . Upgrades to energy management systems at 9 schools . Roof replacements at 10 schools
If the bond is approved, Washington State will provide an additional $7.2 million in matching funds towards district improvements. This bond will replace expiring bonds without raising overall school tax rates. The new bond provides necessary resources for new construction and maintenance projects to sustain current and future infrastructure. Providing safe and secure schools with adequate classroom space is an important step in meeting the district mission of successfully preparing all students for their futures. More information on the proposed bond is available on the district website: 2017 Bond Proposal
67 2006 Bond Program PROJECT by TYPE Cost Estimate ($M) Major Projects Safety and Security Projects $15.9 Panther Lake Elementary Replacement 15.9 Small High School 1.6 Mill Creek Middle School, Phase II 4.7 Data Center Expansion 1.7 Remodels, Renovations and Additions Gym & Classroom Addition - Kentlake HS $4.6 Renovate Gym Facility, HVAC & Electrical - Kent Meridian HS 3.3 Classroom Upgrade Project - Kent Meridian HS 2.4 Multipurpose Bldg. Addition - East Hill Elementary 2.2 Science Wing Remodel - Kentridge HS 1.8 Auxiliary Gym - Kent Meridian HS 2.4 Renovate Locker Rooms - Kent Meridian HS 1.9 Admin. & Student Svcs Remodel - Kentridge HS 2.2 Transportation Shop Expansion 1.7 Other Projects throughout District 2.2 HVAC Projects Replacement of Multi-Zone Hot Deck Units - Kentridge HS $3.6 Replace Heating & Ventilation - Meridian MS 1.8 Replace Heating & Mechanical System - Park Orchard Elementary 1.0 Replace Classroom univents & Gymnasium HVAC - Scenic Hill Elementary 1.1 Other Projects throughout District 4.2 Floor Covering Projects Replace Floor Covering (Main Bldg, Science Wing, Hallways) - Kentridge HS $1.7 Replace Floor Covering (Main Bldg Classrooms & Offices) - Meridian MS 1.1 Replace Carpet in Main Bldg - Scenic Hill Elementary 0.3 Replace Main Gym Hardwood Floor - Kent Meridian HS 0.7 Other Projects throughout District 1.1 Other Projects throughout District: Exterior/Interior Painting Projects $1.6 Roofing Projects 7.0 Playground Matting Projects 1.9 Parking Lot Improvements 1.2 Electrical/Alarm Projects 0.7 Doors, Locks, Other Hardware 0.4 Technology Related Projects Security Systems 0.7 Other Projects 0.1 Miscellaneous Exterior Projects 0.2 Plumbing Projects 0.2 Other Costs Administration $4.0 Bond Costs 1.1 Contingency 5.6
TOTAL $106.0
68 Capital Projects Fund 2016-2017 Project List PROJECTS, sorted by cost Cost Estimate Tech Levy Projects $ 6,000,000 Contingency 3,500,000 Portables 1,875,000 Video Surveillance Cameras 1,370,358 Access Controls 1,147,269 Covington Elementary Replacement 1,065,142 Intruder Locks, High Schools 610,318 Administration 400,000 Fairwood Elementary Parking Lot Restoration 303,063 Intruder Locks, Middle Schools 268,140 Administration Building, Gate & Fence 118,063 Intruder Locks, Elementary Schools 84,771 Neely-O'Brien Elementary Parking Lot 75,174 Plumbing Projects 65,230 Property Management 38,770 Horizon Elementary Parking Lot 24,075 Water Backflow Projects 18,976 Kentlake High School Readerboard 18,800 Kentridge High School Sump Pump 7,116 Park Orchard Elementary HVAC 6,552 Kentridge High School Student Parking Lot 4,606 Sunrise Elementary Lighting Project 1,186
TOTAL $ 17,002,609
69 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND FUNCTION AND CHANGES IN FUND BALANCE CAPITAL PROJECTS FUND 2012-13 ACTUAL THROUGH 2015-16 ADOPTED BUDGET
ADOPTED ACTUALACTUALACTUALBUDGET 2012-13 2013-14 2014-15 2015-16 REVENUES BY SOURCE Local Taxes $ 4,963,607 $ 4,994,988 $ 6,037,991 $ 6,959,400 Local Non-Tax, Impact Fees, Interest 1,091,762 2,196,566 1,038,014 1,620,800 State, Matching Funds, Grants 585,615 49,773 57,902 -
TOTAL REVENUES $ 6,640,984 $ 7,241,327 $ 7,133,906 $ 8,580,200
EXPENDITURES BY OBJECT Capital Outlay - Sites and Site Improvements 4,297,005 4,251,693 294,722 984,148 Buildings 8,609,700 4,566,109 2,299,493 8,488,342 Equipment 5,862,522 6,950,408 8,131,284 6,841,742 Energy Improvements 77,303 6,552 6,552 53,931 Rental and Lease Expense 10,402 4,708 6,142 -
Debt Service - Principal Retirement - - - - Interest and Other Charges 2,000 2,000 - - Bond Transfer and Other Fees 124,751 385 385 -
TOTAL EXPENDITURES $ 18,983,682 $ 15,781,855 $ 10,738,577 $ 16,368,163
OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales 16,572,578 - - - Sale of Property and Equipment - - 330,023 4,500,000 Other Financing Uses - - - - Transfer In / (Out) 330,000 3,100,000 - -
Total Other Financing Sources (Uses) $ 16,902,578 $ 3,100,000 $ 330,023 $ 4,500,000
Excess of Revenues/Other Financing Sources Over (Under) Expenditures and Other Financing Uses $ 4,559,880 $ (5,440,528) $ (3,274,648) $ (3,287,963)
FUND BALANCE - September 1 10,518,469 15,078,349 9,637,821 6,646,168
FUND BALANCE - August 31 $ 15,078,349 $ 9,637,821 $ 6,363,173 $ 3,358,205
70 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND FUNCTION AND CHANGES IN FUND BALANCE CAPITAL PROJECTS FUND 2016-17 ADOPTED BUDGET THROUGH 2019-20 PROJECTED BUDGET
ADOPTED BUDGET % of PROJECTED PROJECTED PROJECTED 2016-17 Total 2017-18 2018-19 2019-20 REVENUES BY SOURCE Local Taxes $ 7,517,800 79.0% $ 7,780,923 $ 8,053,255 $ 8,335,119 Local Non-Tax, Impact Fees, Interest 1,995,800 21.0% 7,773,345 1,115,300 7,320,725 State, Matching Funds, Grants - 0.0% 42,952,375 3,786,525 42,886,525
TOTAL REVENUES $ 9,513,600 100.0% $ 58,506,643 $ 12,955,080 $ 58,542,369
EXPENDITURES BY OBJECT Capital Outlay - Sites and Site Improvements 1,297,870 7.6% 10,145,144 980,365 10,041,450 Buildings 6,109,915 35.9% 40,580,576 3,921,460 40,165,800 Equipment 9,343,638 55.0% 7,200,000 7,500,000 7,500,000 Energy Improvements 251,186 1.5% 175,000 250,000 250,000 Rental and Lease Expense - 0.0% - - -
Debt Service - Principal Retirement - 0.0% - - - Interest and Other Charges - 0.0% - - - Bond Transfer and Other Fees - 0.0% - - -
TOTAL EXPENDITURES $ 17,002,609 100.0% $ 58,100,720 $ 12,651,825 $ 57,957,250
OTHER FINANCING SOURCES (USES) Bond Sales 5,777,500 - - - - Sale of Property and Equipment - 0.0% - - - Other Financing Uses - - - - - Interfund Transfers - - - - -
Total Other Financing Sources (Uses) $ 5,777,500 0.0% $ - $ - $ -
Excess of Revenues/Other Financing Sources Over (Under) Expenditures and Other Financing Uses $ (1,711,509) $ 405,923 $ 303,255 $ 585,119
FUND BALANCE - September 1 6,043,900 4,332,391 4,738,314 5,041,569
FUND BALANCE - August 31 $ 4,332,391 $ 4,738,314 $ 5,041,569 $ 5,626,689
Note - Assumptions used for projected amounts in fiscal years 2018, 2019 and 2020 are: 3.5% annual increase in local tax collections, other assumptions are aligned with the District's current Capital Facilities Plan (CFP).
71 Kent School District 30 – Debt Service Fund
The Debt Service Fund is used to account for the accumulation of resources for the payment of general long- term debt principal, interest and related expenditures. All of the district’s issues are serial bonds used to fund capital facilities. In accordance with GASB 54, the fund balance of this fund is restricted by law for the payment of debt service expenditures. Nearly 100% of the revenue in the Debt Service Fund comes from property taxes. The following table reflects the District’s outstanding general obligation debt of $138,689,387 as of September 1, 2016:
Principal Balance Principal Principal Ending Amount Due Within Outstanding Bonds Payable 9/1/2015 Additions Reductions 8/31/2016 One Fiscal Year 2001B UTGO Bonds $ 2,430,000 $ - $ 2,430,000 $ - $ - 2005 Refunding Bonds 29,105,000 - 8,885,000 20,220,000 9,200,000 2006 UTGO Bonds 23,670,000 - 20,080,000 3,590,000 3,590,000 2007 UTGO Bonds 15,000,000 - 12,885,000 2,115,000 1,035,000 2008 UTGO Bonds 17,365,000 - 13,795,000 3,570,000 1,135,000 2010 Refunding Bonds 10,965,000 - 1,255,000 9,710,000 1,280,000 2010 QSCB 15,000,000 - - 15,000,000 - 2012 Refunding Bonds 13,130,000 - 1,505,000 11,625,000 1,540,000 2012A Refunding Bonds 17,105,000 - 1,390,000 15,715,000 1,435,000 2013 UTGO Bonds 14,360,000 - 635,000 13,725,000 - 2015 Refunding Bonds - 37,995,000 - 37,995,000 - Subtotal - UTGO Bonds 158,130,000 37,995,000 62,860,000 133,265,000 19,215,000 2008 LGO Bonds 623,505 - 199,118 424,387 207,712 2015 LGO Bonds 5,000,000 - - 5,000,000 445,000 Subtotal - LGO Bonds 5,623,505 - 199,118 5,424,387 652,712 TOTAL BONDS $ 163,753,505 $ 37,995,000 $ 63,059,118 $ 138,689,387 $ 19,867,712
Key expenditures in the Debt Service fund are principal payments of $19.8 million and interest payments of $5.5 million against the district’s outstanding general obligation bonds.
72 The following table reflects principal and interest payments over the next sixteen years required to retire the District’s current outstanding general obligation debt:
Fiscal Total G/O Bonds Requirements Principal Year Principal Interest Total Outstanding Cumulative 2016-17 19,867,712 5,561,556 25,429,268 143,885,792 15.04% 2015-16 21,949,118 6,489,615 28,438,733 141,804,386 29.86% 2016-17 19,967,712 5,531,993 25,499,705 121,836,674 42.59% 2017-18 16,736,675 4,761,256 21,497,931 105,100,000 53.58% 2018-19 17,430,000 4,055,175 21,485,175 87,670,000 62.74% 2019-20 12,365,000 3,461,237 15,826,237 75,305,000 70.61% 2020-21 12,170,000 2,999,270 15,169,270 63,135,000 77.21% 2021-22 9,365,000 2,590,965 11,955,965 53,770,000 82.83% 2022-23 9,660,000 2,223,475 11,883,475 44,110,000 87.44% 2023-24 6,530,000 1,894,287 8,424,287 37,580,000 91.37% 2024-25 6,065,000 1,620,325 7,685,325 31,515,000 94.66% 2025-26 9,440,000 1,261,592 10,701,592 22,075,000 96.97% 2026-27 12,960,000 708,087 13,668,087 9,115,000 97.92% 2027-28 2,665,000 319,850 2,984,850 6,450,000 98.60% 2028-29 1,190,000 234,200 1,424,200 5,260,000 99.15% 2029-30 1,240,000 185,600 1,425,600 4,020,000 99.57% 2030-31 1,285,000 135,100 1,420,100 2,735,000 99.85% 2031-32 1,340,000 82,600 1,422,600 1,395,000 100.00% 2032-33 1,395,000 27,900 1,422,900 - 100.00% Total $ 183,621,217 $ 38,582,527 $ 202,336,032
73 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND FUNCTION AND CHANGES IN FUND BALANCE DEBT SERVICE FUND 2012-13 ACTUAL THROUGH 2015-16 ADOPTED BUDGET
ADOPTED ACTUALACTUALACTUALBUDGET 2012-13 2013-14 2014-15 2015-16 REVENUES BY SOURCE Local Taxes $ 28,807,967 $ 28,207,835 $ 26,706,580 $ 26,635,350 Local Non-Tax 131,371 67,041 66,958 92,519 Federal, General Purpose 735,596 713,678 712,909 769,050
TOTAL REVENUES $ 29,674,934 $ 28,988,554 $ 27,486,447 $ 27,496,919
EXPENDITURES BY OBJECT AND FUNCTION Principal Retirement 21,360,636 22,527,910 19,597,796 22,399,117 Interest on Bonds 8,189,146 8,236,918 7,251,588 6,639,614 Bond Transfer and Other Fees 721,184 899 933 368,000
TOTAL EXPENDITURES $ 30,270,966 $ 30,765,726 $ 26,850,317 $ 29,406,731
OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales 23,002,774 - - - Other Financing Uses (22,460,425) - - - Transfer In / (Out) 15,436 15,436 7,066 123,958
Total Other Financing Sources (Uses) $ 557,786 $ 15,436 $ 7,066 $ 123,958
Excess of Revenues/Other Financing Sources Over (Under) Expenditures and Other Financing Uses $ (38,246) $ (1,761,736) $ 643,196 $ (1,785,854)
FUND BALANCE - September 1 14,250,974 14,212,728 12,450,992 12,616,789
FUND BALANCE - August 31 $ 14,212,728 $ 12,450,992 $ 13,094,188 $ 10,830,935
74 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND FUNCTION AND CHANGES IN FUND BALANCE DEBT SERVICE FUND 2016-17 ADOPTED BUDGET THROUGH 2019-20 PROJECTED BUDGET
ADOPTED BUDGET % of PROJECTED PROJECTED PROJECTED 2016-17 Total 2017-18 2018-19 2019-20 REVENUES BY SOURCE Local Taxes $ 22,968,200 96.4% $ 23,772,087 $ 20,500,000 $ 21,000,000 Local Non-Tax 92,624 0.4% 90,772 88,956 87,177 Federal, General Purpose 769,050 3.2% 769,050 769,050 769,050
TOTAL REVENUES $ 23,829,874 100.0% $ 24,631,909 $ 21,358,006 $ 21,856,227
EXPENDITURES BY OBJECT AND FUNCTION Principal Retirement 19,867,712 76.1% 19,967,712 16,736,675 17,430,000 Interest on Bonds 5,561,558 21.3% 5,531,993 4,761,256 4,055,175 Bond Transfer and Other Fees 675,000 2.6% 368,000 368,000 368,000
TOTAL EXPENDITURES $ 26,104,270 100.0% $ 25,867,705 $ 21,865,931 $ 21,853,175
OTHER FINANCING SOURCES (USES) Bond Sales and Refunding Bond Sales - - - - Other Financing Uses - - - - Interfund Transfers 566,826 565,351 568,558 566,446
Total Other Financing Sources (Uses) $ 566,826 $ 565,351 $ 568,558 $ 566,446
Excess of Revenues/Other Financing Sources Over (Under) Expenditures and Other Financing Uses $ (1,707,570) $ (670,445) $ 60,633 $ 569,498
FUND BALANCE - September 1 12,616,789 10,909,219 10,238,774 10,299,407
FUND BALANCE - August 31 $ 10,909,219 $ 10,238,774 $ 10,299,407 $ 10,868,905
Note - Assumptions used for projected amounts in fiscal years 2018, 2019 and 2020 are: Assumptions are based on actual debt service requirements in future years.
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76 Kent School District 40 – Associated Student Body (ASB) Fund
This fund is used to account for the extracurricular fees and resources collected in fundraising events for students. Disbursements require the joint approval of the appropriate student body organization and the district’s board of directors. The fund balance, in accordance with GASB 54, is restricted by state law to student activities. Significant revenue categories for the Associated Student Body (ASB) Fund are $1.31 million for general student body activity and $1.87 million for club activity. A major generator of general ASB fund revenues are sales in the student stores as well as sales of ASB cards for admissions to games, dances, and other events. Examples of club revenues include sales of yearbooks, fundraising for band and choir field trips, ticket sales for drama productions, and fundraising for DECA competition travel. The primary budget consideration for 2016-17 is the projected amount of revenue that various activities may generate. Students are expected to break even with their activity and athletic events. Significant expenditure categories for the Associated Student Body (ASB) Fund are $1.12 million for athletic teams and $1.9 million for club activity. Major club expenditures include yearbook production, band and choir field trips, drama productions, and DECA competition travel. Historically, schools have met the challenge of operating within their budget. A system of strong internal controls and leadership enable the district’s ASB’s to effectively and efficiently use their resources for maximum student benefit and enjoyment.
77 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND FUNCTION AND CHANGES IN FUND BALANCE ASSOCIATED STUDENT BODY FUND 2012-13 ACTUAL THROUGH 2015-16 ADOPTED BUDGET
ADOPTED ACTUALACTUALACTUALBUDGET 2012-13 2013-14 2014-15 2015-16 REVENUES BY SOURCE Local Non-Tax: General $ 1,035,957 $ 922,556 $ 837,610 $ 1,329,302 Athletics 540,498 486,260 425,006 678,100 Classes 140,565 99,601 102,194 195,470 Clubs 1,012,732 878,849 988,354 2,174,941 Other 39,364 45,801 33,036 162,100
TOTAL REVENUES $ 2,769,117 $ 2,433,067 $ 2,386,201 $ 4,539,913
EXPENDITURES BY OBJECT AND FUNCTION Extracurricular Object: General 644,648 584,391 503,047 981,601 Athletics 758,225 726,106 744,068 1,080,454 Classes 100,835 86,688 89,758 179,280 Clubs 991,923 830,602 1,021,945 2,271,828 Other 50,600 42,546 29,831 163,020
TOTAL EXPENDITURES $ 2,546,230 $ 2,270,333 $ 2,388,650 $ 4,676,183
Excess of Revenues Over (Under) Expenditures $ 222,887 $ 162,734 $ (2,449) $ (136,270)
FUND BALANCE - September 1 1,255,228 1,478,115 1,640,849 1,488,356
FUND BALANCE - August 31 $ 1,478,115 $ 1,640,849 $ 1,638,400 $ 1,352,086
78 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND FUNCTION AND CHANGES IN FUND BALANCE ASSOCIATED STUDENT BODY FUND 2016-17 ADOPTED BUDGET THROUGH 2019-20 PROJECTED BUDGET
ADOPTED BUDGET % of PROJECTED PROJECTED PROJECTED 2016-17 Total 2017-18 2018-19 2019-20 REVENUES BY SOURCE Local Non-Tax: General $ 1,311,309 31.2% $ 882,000 $ 908,460 $ 935,714 Athletics 665,389 15.8% 450,000 463,500 477,405 Classes 195,730 4.7% 120,000 123,600 127,308 Clubs 1,870,535 44.5% 990,000 1,019,700 1,050,291 Other 159,900 3.8% 60,000 61,800 63,654
TOTAL REVENUES $ 4,202,863 100.0% $ 2,502,000 $ 2,577,060 $ 2,654,372
EXPENDITURES BY OBJECT AND FUNCTION Extracurricular Object: General 899,189 21.1% 750,000 765,000 780,300 Athletics 1,123,086 26.3% 800,000 816,000 832,320 Classes 183,550 4.3% 200,000 204,000 208,080 Clubs 1,903,007 44.6% 990,000 1,009,800 1,029,996 Other 160,100 3.8% 60,000 61,200 62,424
TOTAL EXPENDITURES $ 4,268,932 100.0% $ 2,800,000 $ 2,856,000 $ 2,913,120
Excess of Revenues Over (Under) Expenditures $ (66,069) $ (298,000) $ (278,940) $ (258,748)
FUND BALANCE - September 1 1,525,000 1,458,931 1,160,931 881,991
FUND BALANCE - August 31 $ 1,458,931 $ 1,160,931 $ 881,991 $ 623,243
Note - Assumptions used for projected amounts in fiscal years 2018, 2019 and 2020 are: The district will intentionally reduce both revenue and expenditure budgets in fiscal year 2018 in an effort to draw down fund balance. 3% annual increase in revenues, 2% annual increase in expenditures in fiscal years 2019 and 2020.
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80 Kent School District 90 – Transportation Vehicle Fund
The Transportation Vehicle Fund is used to account for the purchase, major repair, rebuilding and debt service expenditures related to pupil transportation. In accordance with GASB 54, the fund balance is classified as restricted since state law requires that the funds may only be used for district school bus purchase or repair. More than 99% of the $869,373 in projected revenue in this fund comes from the State of Washington for the purchase of school buses. The allocation is generated based on a depreciation schedule of the district’s bus fleet. The only expenditure planned in the Transportation Vehicle Fund for 2016-17 will be for school buses. $1.25 million is budgeted for the replacement of aging equipment; the district anticipates purchasing 7-10 new buses, depending on size and need. The resources to be used for these purchases comes from the balance of $5.0 million in limited general obligation bonds issued June of 2015 and state revenues received for depreciation reimbursement as mentioned above. The funding model used by the state for revenue allocations uses a depreciation schedule of the district’s fleet of school buses. When the buses are fully depreciated according to this schedule, the district ceases to receive funding. Therefore, the district must continue to replace or add buses in order to continue receiving state funds. The fund balance will increase if the district purchases fewer buses than the state allocation allows. If district growth exceeds the capacity of the fund to purchase the necessary school buses, the district may need to consider issuing voted or non-voted debt, or utilizing alternative funding sources.
81 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND FUNCTION AND CHANGES IN FUND BALANCE TRANSPORTATION VEHICLE FUND 2012-13 ACTUAL THROUGH 2015-16 ADOPTED BUDGET
ADOPTED ACTUALACTUALACTUALBUDGET 2012-13 2013-14 2014-15 2015-16 REVENUES BY SOURCE Local Taxes $ - $ - $ - $ - Local Non-Tax 6,002 3,979 6,999 4,000 State, Special Purpose 775,390 692,791 737,628 737,628
TOTAL REVENUES $ 781,392 $ 696,770 $ 744,627 $ 741,628
EXPENDITURES BY OBJECT Capital Outlay - Equipment 18 603,700 823,994 5,750,000
TOTAL EXPENDITURES $ 18 $ 603,700 $ 823,994 $ 5,750,000
OTHER FINANCING SOURCES (USES) Sale of Surplus Equipment - - 30,319 - Bond Sales - - 5,000,000 - Bond/Levy Issuance - - (20,000) - Other Financing Sources - - - - Other Financing Uses - - - - Transfer In / (Out) - - - (123,958)
Total Other Financing Sources (Uses) $ - $ - $ 5,010,319 $ (123,958)
Excess of Revenues/Other Financing Sources Over (Under) Expenditures and Other Financing Uses $ 781,374 $ 93,070 $ 4,930,951 $ (5,132,330)
FUND BALANCE - September 1 218,108 999,482 1,092,552 5,794,350
FUND BALANCE - August 31 $ 999,482 $ 1,092,552 $ 6,023,503 $ 662,020
82 KENT SCHOOL DISTRICT STATEMENT OF REVENUES BY SOURCE, EXPENDITURES BY OBJECT AND FUNCTION AND CHANGES IN FUND BALANCE TRANSPORTATION VEHICLE FUND 2016-17 ADOPTED BUDGET THROUGH 2019-20 PROJECTED BUDGET
ADOPTED BUDGET % of PROJECTED PROJECTED PROJECTED 2016-17 Total 2017-18 2018-19 2019-20 REVENUES BY SOURCE Local Taxes $ - 0.0% $ - $ - $ - Local Non-Tax 4,250 0.5% 4,250 4,250 4,250 State, Special Purpose 865,123 99.5% 895,402 926,741 959,177
TOTAL REVENUES $ 869,373 100.0% $ 899,652 $ 930,991 $ 963,427
EXPENDITURES BY OBJECT Capital Outlay - Equipment 1,250,000 68.8% 450,000 400,000 400,000
TOTAL EXPENDITURES $ 1,250,000 68.8% $ 450,000 $ 400,000 $ 400,000
OTHER FINANCING SOURCES (USES) Sale of Surplus Equipment 30,000 - 25,000 25,000 25,000 Other Financing Uses - - - - - Interfund Transfers (566,826) 31.2% (565,351) (568,558) (566,446)
Total Other Financing Sources (Uses) $ (536,826) 31.2% $ (540,351) $ (543,558) $ (541,446)
Excess of Revenues/Other Financing Sources Over (Under) Expenditures and Other Financing Uses $ (917,453) $ (90,699) $ (12,567) $ 21,981
FUND BALANCE - September 1 1,060,734 143,281 52,582 40,016
FUND BALANCE - August 31 $ 143,281 $ 52,582 $ 40,016 $ 61,997
Note - Assumptions used for projected amounts in fiscal years 2018, 2019 and 2020 are: 3.5% annual increase in State/Special purpose revenue
83
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84 Kent School District 2016-2017 Budget Allocations by School: Elementary Schools (29) Middle Schools (6) High Schools (4) Alternative Programs (3)
2016-2017 Budget Allocations by Department: Superintendent & Board of Directors Business Services Human Resources Curriculum and Instruction* Student and Family Support Services* Inclusive Education* Bilingual Education* Career and Technical Education* Testing and Assessment* Information Technology Program and Staff Development Community Connections Facilities and Maintenance Risk Management Safety and Security Athletics* Print Shop Nutrition Services Transportation and Motor Pool Contingency
*Central administrative departments providing school support
Staff Total Total Summary: FTE Salary & Benefits MSOC Budget
Elementary Schools 1,378.26 $ 102,869,503 $ 1,599,621 $ 104,469,124
Middle Schools 301.33 23,745,942 382,724 24,128,666
High Schools 521.60 36,545,925 689,165 37,235,090
Alternative Programs & Academies 69.61 5,675,128 354,364 6,029,492 Subtotal 2,270.79 $ 168,836,498 $ 3,025,874 $ 171,862,372
Central Departments 523.88 77,804,295 33,861,464 111,665,759 *Central Departments/School Support 280.41 31,121,151 12,360,445 43,481,596 Contingency - 7,790,221 7,724,657 15,514,878 Contingency for Staffing, Salary & Benefits - 3,661,583 - 3,661,583 Subtotal 804.30 $ 120,377,250 $ 53,946,566 $ 174,323,816
District Totals 3,075.09 $ 289,213,748 $ 56,972,440 $ 346,186,188
85 CARRIAGE CREST ELEMENTARY 18235 140th Avenue SE, Renton, WA 98058 Principal: Robert Gallagher
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 408 Home of the Coyotes
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal - Office Manager 8.00 Educational Assistant 0.50 Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 10.00 Basic Education 19.00 Crossing Guard 1.00 Special Education 2.50 Health Technician 2.00 Title I - LAP - Paraeducators: Bilingual/ELL 0.50 Special Education 35.50 Subtotal - Teachers 22.00 Title I - LAP 20.50 Counselor* 1.00 Bilingual/ELL 7.50 Librarian 1.00 Library 5.75 Other Instructional Support** 3.06 Total Certificated Staff - FTE 28.56 Total Classified Staff - Hrs/Day 100.25
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,225,210 $ 34,339 $ 2,259,549
Special Education 358,708 - 358,708
Title I - - -
LAP 119,193 1,114 120,307
Bilingual / ELL 43,936 - 43,936
TOTAL BUDGET ALLOCATION$ 2,747,047 $ 35,453 $ 2,782,500
86
CEDAR VALLEY ELEMENTARY 26500 Timberlane Way SE, Covington, WA 98042 Principal: Brian Rosand
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 267 Home of the Cheetahs
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 5.00 Attendance 3.00 Teachers: Other Office Support 6.00 Basic Education 14.00 Crossing Guard 2.00 Special Education 3.00 Health Technician 2.00 Title I 0.27 LAP 0.53 Paraeducators: Bilingual/ELL 0.50 Special Education 51.50 Subtotal - Teachers 18.30 Title I 6.00 LAP 4.50 Counselor* 1.00 Bilingual/ELL 7.50 Librarian 1.00 Library 4.00 Other Instructional Support** 4.00 Total Certificated Staff - FTE 26.30 Total Classified Staff - Hrs/Day 99.50
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,114,989 $ 23,787 $ 2,138,776
Special Education 484,236 - 484,236
Title I 58,765 9,352 68,117
LAP 79,579 181 79,760
Bilingual / ELL 39,769 - 39,769
TOTAL BUDGET ALLOCATION$ 2,777,338 $ 33,320 $ 2,810,658
87
COVINGTON ELEMENTARY 17070 SE Wax Road, Covington, WA 98042 Principal: Sarita Williams
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 472 Home of the Huskies
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 12.00 Basic Education 23.00 Crossing Guard 1.00 Special Education 5.00 Health Technician 2.00 Title I 0.80 LAP - Paraeducators: Bilingual/ELL 1.40 Special Education 77.50 Subtotal - Teachers 30.20 Title I - LAP 20.50 Counselor* 1.00 Bilingual/ELL 21.00 Librarian 1.00 Library 5.75 Other Instructional Support** 3.28 Total Certificated Staff - FTE 37.48 Total Classified Staff - Hrs/Day 157.75
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,771,822 $ 39,763 $ 2,811,585
Special Education 764,298 - 764,298
Title I 36,307 5,367 41,674
LAP 122,073 105 122,178
Bilingual / ELL 112,088 - 112,088
TOTAL BUDGET ALLOCATION$ 3,806,588 $ 45,235 $ 3,851,823
88 CRESTWOOD ELEMENTARY 25225 180th Avenue SE, Covington, WA 98042 Principal: Ryan Preis
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 472 Home of the Dragonflies
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 12.00 Basic Education 23.00 Crossing Guard 1.00 Special Education 5.00 Health Technician 2.00 Title I - LAP 1.00 Paraeducators: Bilingual/ELL 1.40 Special Education 77.50 Subtotal - Teachers 30.40 Title I - LAP 12.25 Counselor* 1.00 Bilingual/ELL 21.00 Librarian 1.00 Library 5.75 Other Instructional Support** 3.28 Total Certificated Staff - FTE 37.68 Total Classified Staff - Hrs/Day 149.50
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,810,860 $ 34,253 $ 2,845,113
Special Education 95,887 - 95,887
Title I - - -
LAP 151,861 - 151,861
Bilingual / ELL 31,126 - 31,126
TOTAL BUDGET ALLOCATION$ 3,089,734 $ 34,253 $ 3,123,987
89 EAST HILL ELEMENTARY 9825 S. 240th Street, Kent, WA 98031 Principal: Dr. Brian Patrick
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 570 Home of the Blazer Bees
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 14.00 Basic Education 27.00 Crossing Guard 3.00 Special Education 1.00 Health Technician 2.00 Title I 0.70 LAP - Paraeducators: Bilingual/ELL 2.60 Special Education 6.00 Subtotal - Teachers 31.30 Title I 12.50 LAP 24.00 Counselor* 1.00 Bilingual/ELL 39.00 Librarian 1.00 Library 5.75 Other Instructional Support** 5.34 Total Certificated Staff - FTE 40.64 Total Classified Staff - Hrs/Day 124.25
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,184,820 $ 53,624 $ 3,238,444
Special Education 141,530 - 141,530
Title I 149,719 20,489 170,208
LAP 156,065 487 156,552
Bilingual / ELL 185,834 - 185,834
TOTAL BUDGET ALLOCATION$ 3,817,968 $ 74,600 $ 3,892,568
90 EMERALD PARK ELEMENTARY 11800 SE 216th Street, Kent, WA 98031 Principal: Dean Ficken
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 508 Home of the Navigators
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 12.00 Basic Education 24.00 Crossing Guard 3.00 Special Education 1.00 Health Technician 2.00 Title I 0.60 LAP 1.17 Paraeducators: Bilingual/ELL 1.40 Special Education 6.00 Subtotal - Teachers 28.17 Title I 4.50 LAP 4.00 Counselor* 1.00 Bilingual/ELL 21.00 Librarian 1.00 Library 5.75 Other Instructional Support** 4.56 Total Certificated Staff - FTE 36.73 Total Classified Staff - Hrs/Day 76.25
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,064,920 $ 40,693 $ 3,105,613
Special Education 125,225 - 125,225
Title I 99,307 5,195 104,502
LAP 137,846 621 138,467
Bilingual / ELL 117,019 - 117,019
TOTAL BUDGET ALLOCATION$ 3,544,317 $ 46,509 $ 3,590,826
91 FAIRWOOD ELEMENTARY 16600 148th Avenue SE, Renton, WA 98058 Principal: Patricia Hoyle
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 384 Home of the Chargers
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal - Office Manager 8.00 Educational Assistant 0.50 Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 10.00 Basic Education 20.00 Crossing Guard 1.00 Special Education 2.00 Health Technician 2.00 Title I - LAP 1.00 Paraeducators: Bilingual/ELL 0.40 Special Education 19.00 Subtotal - Teachers 23.40 Title I - LAP 8.50 Counselor* 1.00 Bilingual/ELL 6.00 Librarian 1.00 Library 4.00 Other Instructional Support** 3.61 Total Certificated Staff - FTE 30.51 Total Classified Staff - Hrs/Day 68.50
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,335,248 $ 29,683 $ 2,364,931
Special Education 250,757 - 250,757
Title I - - -
LAP 102,065 1,515 103,580
Bilingual / ELL 33,239 - 33,239
TOTAL BUDGET ALLOCATION$ 2,721,309 $ 31,198 $ 2,752,507
92 GEORGE T. DANIEL ELEMENTARY 11310 SE 248th Street, Kent, WA 98030 Principal: Patty Drobny
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 520 Home of the Explorers
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 22.00 Basic Education 25.00 Crossing Guard 4.00 Special Education 3.00 Health Technician 2.00 Title I 0.50 LAP 0.20 Paraeducators: Bilingual/ELL 2.80 Special Education 32.00 Subtotal - Teachers 31.50 Title I 20.00 LAP 22.00 Counselor* 1.50 Bilingual/ELL 42.00 Librarian 1.00 Library 5.75 Other Instructional Support** 4.62 Total Certificated Staff - FTE 40.62 Total Classified Staff - Hrs/Day 167.75
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,875,054 $ 53,023 $ 2,928,077
Special Education 381,266 - 381,266
Title I 118,211 12,204 130,415
LAP 136,344 3,365 139,709
Bilingual / ELL 230,088 - 230,088
TOTAL BUDGET ALLOCATION$ 3,740,963 $ 68,592 $ 3,809,555
93 GLENRIDGE ELEMENTARY 19405 120th Avenue SE, Renton, WA 98058 Principal: Scott Abernathy
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 463 Home of the Voyagers
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 10.00 Basic Education 22.00 Crossing Guard 4.00 Special Education 1.00 Health Technician 2.00 Title I 1.00 LAP 1.30 Paraeducators: Bilingual/ELL 1.60 Special Education 12.50 Subtotal - Teachers 26.90 Title I - LAP - Counselor* 1.00 Bilingual/ELL 24.00 Librarian 1.00 Library 5.75 Other Instructional Support** 4.34 Total Certificated Staff - FTE 35.24 Total Classified Staff - Hrs/Day 76.25
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,799,869 $ 38,374 $ 2,838,243
Special Education 146,987 - 146,987
Title I 85,937 9,709 95,646
LAP 130,293 6,018 136,311
Bilingual / ELL 135,907 - 135,907
TOTAL BUDGET ALLOCATION$ 3,298,993 $ 54,101 $ 3,353,094
94 GRASS LAKE ELEMENTARY 28700 191st Place SE, Kent, WA 98042 Principal: Dan Irvine
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 397 Home of the Gators
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal - Office Manager 8.00 Educational Assistant 0.50 Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 10.00 Basic Education 21.00 Crossing Guard 1.00 Special Education 1.50 Health Technician 2.00 Title I - LAP 0.20 Paraeducators: Bilingual/ELL 0.40 Special Education 20.00 Subtotal - Teachers 23.10 Title I - LAP 16.00 Counselor* 1.00 Bilingual/ELL 6.00 Librarian 1.00 Library 5.75 Other Instructional Support** 3.28 Total Certificated Staff - FTE 29.88 Total Classified Staff - Hrs/Day 78.75
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,494,095 $ 25,306 $ 2,519,401
Special Education 215,149 - 215,149
Title I - - -
LAP 109,703 3,245 112,948
Bilingual / ELL 32,722 - 32,722
TOTAL BUDGET ALLOCATION$ 2,851,669 $ 28,551 $ 2,880,220
95 HORIZON ELEMENTARY 27641 144th Avenue SE, Kent, WA 98042 Principal: Dr. Miles Erdly
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 431 Home of the Hawks
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 10.00 Basic Education 21.00 Crossing Guard 2.00 Special Education 1.00 Health Technician 2.00 Title I - LAP - Paraeducators: Bilingual/ELL 1.20 Special Education 6.00 Subtotal - Teachers 23.20 Title I 8.00 LAP 17.25 Counselor* 1.00 Bilingual/ELL 18.00 Librarian 1.00 Library 5.75 Other Instructional Support** 4.17 Total Certificated Staff - FTE 31.37 Total Classified Staff - Hrs/Day 87.00
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,490,623 $ 33,702 $ 2,524,325
Special Education 185,809 - 185,809
Title I 62,746 11,124 73,870
LAP 117,570 846 118,416
Bilingual / ELL 99,533 - 99,533
TOTAL BUDGET ALLOCATION$ 2,956,281 $ 45,672 $ 3,001,953
96 JENKINS CREEK ELEMENTARY 26915 186th Avenue SE, Covington, WA 98042 Principal: Michael Jackson
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 411 Home of the Jaguars
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 10.00 Basic Education 20.00 Crossing Guard 2.00 Special Education 4.40 Health Technician 2.00 Title I - LAP 0.80 Paraeducators: Bilingual/ELL 0.60 Special Education 83.50 Subtotal - Teachers 25.80 Title I 9.50 LAP 5.00 Counselor* 1.00 Bilingual/ELL 9.00 Librarian 1.00 Library 5.75 Other Instructional Support** 3.78 Total Certificated Staff - FTE 33.58 Total Classified Staff - Hrs/Day 144.75
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,486,208 $ 33,452 $ 2,519,660
Special Education 837,221 - 837,221
Title I 95,898 1,013 96,911
LAP 99,753 - 99,753
Bilingual / ELL 47,262 - 47,262
TOTAL BUDGET ALLOCATION$ 3,566,342 $ 34,465 $ 3,600,807
97 KENT ELEMENTARY 24700 64th Avenue S., Kent, WA 98032 Principal: Dr. Rosa Villarreal
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 612 Home of the Wildcats
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Attendance 8.00 Teachers: Other Office Support 24.00 Basic Education 29.00 Crossing Guard 3.00 Special Education 1.00 Health Technician 4.00 Title I - LAP - Paraeducators: Bilingual/ELL 3.00 Special Education 6.00 Subtotal - Teachers 33.00 Title I 23.00 LAP 27.75 Counselor* 1.00 Bilingual/ELL 45.00 Librarian 1.00 Library 5.75 Other Instructional Support** 5.45 Total Certificated Staff - FTE 42.45 Total Classified Staff - Hrs/Day 162.50
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,525,127 $ 56,108 $ 3,581,235
Special Education 110,951 - 110,951
Title I 188,585 24,317 212,902
LAP 136,848 1,482 138,330
Bilingual / ELL 249,187 - 249,187
TOTAL BUDGET ALLOCATION$ 4,210,698 $ 81,907 $ 4,292,605
98 LAKE YOUNGS ELEMENTARY 19660 142nd Avenue SE, Kent, WA 98042 Principal: Cathy Lendosky
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 540 Home of the Grizzlies
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal - Office Manager 8.00 Educational Assistant 0.50 Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 12.00 Basic Education 24.00 Crossing Guard 1.00 Special Education 3.00 Health Technician 2.00 Title I - LAP 0.70 Paraeducators: Bilingual/ELL 0.60 Special Education 45.00 Subtotal - Teachers 28.30 Title I - LAP 13.00 Counselor* 1.00 Bilingual/ELL 9.00 Librarian 1.00 Library 5.75 Other Instructional Support** 3.62 Total Certificated Staff - FTE 35.42 Total Classified Staff - Hrs/Day 105.75
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,661,423 $ 31,060 $ 2,692,483
Special Education 420,097 - 420,097
Title I - - -
LAP 138,273 997 139,270
Bilingual / ELL 51,493 - 51,493
TOTAL BUDGET ALLOCATION$ 3,271,286 $ 32,057 $ 3,303,343
99 MARTIN SORTUN ELEMENTARY 12711 SE 248th Street, Kent, WA 98030 Principal: Greg Kroll
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 729 Home of the Mountaineers
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Administrative Intern 0.50 Data Processor 8.00 Attendance 8.00 Teachers: Other Office Support 24.00 Basic Education 33.00 Crossing Guard 1.00 Special Education 1.00 Health Technician 4.00 Title I - LAP - Paraeducators: Bilingual/ELL 2.00 Special Education 6.00 Subtotal - Teachers 36.00 Title I 17.25 LAP 28.00 Counselor* 1.00 Bilingual/ELL 30.00 Librarian 1.00 Library 5.75 Other Instructional Support** 5.40 Total Certificated Staff - FTE 45.90 Total Classified Staff - Hrs/Day 140.00
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,691,391 $ 58,291 $ 3,749,682
Special Education 73,615 - 73,615
Title I 115,178 6,415 121,593
LAP 162,626 337 162,963
Bilingual / ELL 182,421 - 182,421
TOTAL BUDGET ALLOCATION$ 4,225,231 $ 65,043 $ 4,290,274
100 MEADOW RIDGE ELEMENTARY 27710 108th Avenue SE, Kent, WA 98030 Principal: Susan Kontos
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 522 Home of the Rangers
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 22.00 Basic Education 26.00 Crossing Guard 1.00 Special Education 5.00 Health Technician 2.00 Title I 0.81 LAP 2.00 Paraeducators: Bilingual/ELL 3.00 Special Education 64.50 Subtotal - Teachers 36.81 Title I 11.50 LAP - Counselor* 1.00 Bilingual/ELL 45.00 Librarian 1.00 Library 5.75 Other Instructional Support** 5.62 Total Certificated Staff - FTE 46.42 Total Classified Staff - Hrs/Day 169.75
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,140,345 $ 48,897 $ 3,189,242
Special Education 750,154 - 750,154
Title I 119,162 14,574 133,736
LAP 154,744 3,628 158,372
Bilingual / ELL 268,614 - 268,614
TOTAL BUDGET ALLOCATION$ 4,433,019 $ 67,099 $ 4,500,118
101 MERIDIAN ELEMENTARY 25621 140th Avenue SE, Kent, WA 98042 Principal: LySander Collins
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 614 Home of the Cougars
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Attendance 8.00 Teachers: Other Office Support 24.00 Basic Education 30.00 Crossing Guard 1.00 Special Education 3.00 Health Technician 4.00 Title I 1.00 LAP 0.90 Paraeducators: Bilingual/ELL 2.00 Special Education 38.50 Subtotal - Teachers 36.90 Title I - LAP 17.50 Counselor* 1.00 Bilingual/ELL 1.00 Librarian 1.00 Library 5.75 Other Instructional Support** 5.06 Total Certificated Staff - FTE 45.96 Total Classified Staff - Hrs/Day 115.75
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,523,095 $ 49,690 $ 3,572,785
Special Education 473,922 - 473,922
Title I 124,521 9,694 134,215
LAP 159,294 6,124 165,418
Bilingual / ELL 158,105 - 158,105
TOTAL BUDGET ALLOCATION$ 4,438,937 $ 65,508 $ 4,504,445
102 MILLENNIUM ELEMENTARY 11919 SE 270th Street, Kent, WA 98030 Principal: Carla Janes
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 572 Home of the Trailblazers
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 14.00 Basic Education 27.00 Crossing Guard 2.00 Special Education 1.00 Health Technician 2.00 Title I - LAP - Paraeducators: Bilingual/ELL 2.60 Special Education 6.00 Subtotal - Teachers 30.60 Title I 23.00 LAP 25.25 Counselor* 1.00 Bilingual/ELL 39.00 Librarian 1.00 Library 5.75 Other Instructional Support** 4.84 Total Certificated Staff - FTE 39.44 Total Classified Staff - Hrs/Day 135.00
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,186,452 $ 51,139 $ 3,237,591
Special Education 88,652 - 88,652
Title I 145,561 3,495 149,056
LAP 144,584 - 144,584
Bilingual / ELL 215,551 - 215,551
TOTAL BUDGET ALLOCATION$ 3,780,800 $ 54,634 $ 3,835,434
103 NEELY-O'BRIEN ELEMENTARY 6300 S. 236th Street, Kent, WA 98032 Principal: Rosa Cabrera
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 764 Home of the Redhawks
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Attendance 8.00 Teachers: Other Office Support 24.00 Basic Education 29.00 Crossing Guard 2.00 Special Education 1.50 Health Technician 4.00 Title I 0.80 LAP 0.70 Paraeducators: Bilingual/ELL 2.80 Special Education 9.00 Subtotal - Teachers 34.80 Title I 8.50 LAP 17.00 Counselor* 1.00 Bilingual/ELL 42.00 Librarian 1.00 Library 5.75 Other Instructional Support** 5.40 Total Certificated Staff - FTE 44.20 Total Classified Staff - Hrs/Day 136.25
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,648,331 $ 56,945 $ 3,705,276
Special Education 239,768 - 239,768
Title I 104,472 31,051 135,523
LAP 149,282 21,314 170,596
Bilingual / ELL 222,971 - 222,971
TOTAL BUDGET ALLOCATION$ 4,364,824 $ 109,310 $ 4,474,134
104 PANTHER LAKE ELEMENTARY 10200 SE 216th Street, Kent, WA 98031 Principal: Beth Wallen
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 655 Home of the Panthers
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Attendance 8.00 Teachers: Other Office Support 24.00 Basic Education 31.00 Crossing Guard 2.00 Special Education 2.50 Health Technician 4.00 Title I - LAP 0.40 Paraeducators: Bilingual/ELL 2.40 Special Education 42.00 Subtotal - Teachers 36.30 Title I 18.50 LAP 17.00 Counselor* 1.00 Bilingual/ELL 36.00 Librarian 1.00 Library 5.75 Other Instructional Support** 5.73 Total Certificated Staff - FTE 46.03 Total Classified Staff - Hrs/Day 173.25
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,853,539 $ 58,280 $ 3,911,819
Special Education 395,130 - 395,130
Title I 141,010 18,528 159,538
LAP 184,703 12,284 196,987
Bilingual / ELL 199,244 - 199,244
TOTAL BUDGET ALLOCATION$ 4,773,626 $ 89,092 $ 4,862,718
105 PARK ORCHARD ELEMENTARY 11010 SE 232nd Street, Kent, WA 98031 Principal: John Love
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 517 Home of the Pandas
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 22.00 Basic Education 25.00 Crossing Guard 1.00 Special Education 3.00 Health Technician 2.00 Title I 1.50 LAP 1.00 Paraeducators: Bilingual/ELL 2.80 Special Education 65.00 Subtotal - Teachers 33.30 Title I 6.00 LAP 10.00 Counselor* 1.00 Bilingual/ELL 42.00 Librarian 1.00 Library 5.75 Other Instructional Support** 5.12 Total Certificated Staff - FTE 42.42 Total Classified Staff - Hrs/Day 171.75
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,079,465 $ 53,947 $ 3,133,412
Special Education 608,810 - 608,810
Title I 134,837 30,078 164,915
LAP 140,819 816 141,635
Bilingual / ELL 219,856 - 219,856
TOTAL BUDGET ALLOCATION$ 4,183,787 $ 84,841 $ 4,268,628
106 PINE TREE ELEMENTARY 27825 118th Avenue SE, Kent, WA 98030 Principal: Kathryn Page
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 430 Home of the Falcons
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 10.00 Basic Education 21.00 Crossing Guard 2.00 Special Education 3.00 Health Technician 2.00 Title I - LAP - Paraeducators: Bilingual/ELL 1.50 Special Education 38.50 Subtotal - Teachers 25.50 Title I 18.00 LAP 19.50 Counselor* 1.00 Bilingual/ELL 22.50 Librarian 1.00 Library 5.75 Other Instructional Support** 4.78 Total Certificated Staff - FTE 34.28 Total Classified Staff - Hrs/Day 136.25
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,942,669 $ 39,335 $ 2,982,004
Special Education 430,350 - 430,350
Title I 82,351 15,827 98,178
LAP 152,336 9,884 162,220
Bilingual / ELL 128,108 - 128,108
TOTAL BUDGET ALLOCATION$ 3,735,814 $ 65,046 $ 3,800,860
107 RIDGEWOOD ELEMENTARY 18030 162nd Place SE, Renton, WA 98058 Principal: Cynthia Green
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 493 Home of the Ravens
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal - Office Manager 8.00 Educational Assistant 0.50 Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 12.00 Basic Education 23.00 Crossing Guard 2.00 Special Education 1.00 Health Technician 2.00 Title I - LAP 0.47 Paraeducators: Bilingual/ELL 0.50 Special Education 6.00 Subtotal - Teachers 24.97 Title I - LAP 12.25 Counselor* 1.00 Bilingual/ELL 7.50 Librarian 1.00 Library 5.75 Other Instructional Support** 3.22 Total Certificated Staff - FTE 31.69 Total Classified Staff - Hrs/Day 65.50
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,560,952 $ 27,809 $ 2,588,761
Special Education 140,623 - 140,623
Title I - - -
LAP 134,963 448 135,411
Bilingual / ELL 43,972 - 43,972
TOTAL BUDGET ALLOCATION$ 2,880,510 $ 28,257 $ 2,908,767
108 SAWYER WOODS ELEMENTARY 31135 228th Avenue SE, Black Diamond, WA 98010 Principal: Tim Helgeson
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 453 Home of the Eagles
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal - Office Manager 8.00 Educational Assistant 0.50 Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 10.00 Basic Education 21.00 Crossing Guard 1.00 Special Education 0.50 Health Technician 2.00 Title I - LAP 0.90 Paraeducators: Bilingual/ELL 0.20 Special Education 3.00 Subtotal - Teachers 22.60 Title I - LAP 7.25 Counselor* 1.00 Bilingual/ELL 3.00 Librarian 1.00 Library 5.75 Other Instructional Support** 3.22 Total Certificated Staff - FTE 29.32 Total Classified Staff - Hrs/Day 50.00
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,427,194 $ 32,920 $ 2,460,114
Special Education 50,725 - 50,725
Title I - - -
LAP 137,266 528 137,794
Bilingual / ELL 16,388 - 16,388
TOTAL BUDGET ALLOCATION$ 2,631,573 $ 33,448 $ 2,665,021
109 SCENIC HILL ELEMENTARY 26025 Woodland Way S., Kent, WA 98030 Principal: Harjeet Sandhu-Fuller
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 613 Home of the Eagles
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 22.00 Basic Education 29.00 Crossing Guard 1.00 Special Education 3.50 Health Technician 2.00 Title I 1.20 LAP - Paraeducators: Bilingual/ELL 3.00 Special Education 41.50 Subtotal - Teachers 36.70 Title I 14.50 LAP 28.00 Counselor* 1.00 Bilingual/ELL 45.00 Librarian 1.00 Library 5.75 Other Instructional Support** 5.81 Total Certificated Staff - FTE 46.51 Total Classified Staff - Hrs/Day 177.75
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,310,438 $ 64,554 $ 3,374,992
Special Education 519,027 - 519,027
Title I 194,098 21,270 215,368
LAP 158,806 6,206 165,012
Bilingual / ELL 230,334 - 230,334
TOTAL BUDGET ALLOCATION$ 4,412,703 $ 92,030 $ 4,504,733
110 SOOS CREEK ELEMENTARY 12651 SE 218th Place, Kent, WA 98031 Principal: Brian Gauthier
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 330 Home of the Superstars
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 10.00 Basic Education 16.00 Crossing Guard 2.00 Special Education 7.00 Health Technician 2.00 Title I - LAP - Paraeducators: Bilingual/ELL 1.00 Special Education 99.00 Subtotal - Teachers 24.00 Title I 8.00 LAP 15.00 Counselor* 1.00 Bilingual/ELL 15.00 Librarian 1.00 Library 4.00 Other Instructional Support** 3.11 Total Certificated Staff - FTE 31.11 Total Classified Staff - Hrs/Day 173.00
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,189,448 $ 27,187 $ 2,216,635
Special Education 1,129,244 - 1,129,244
Title I 50,198 8,486 58,684
LAP 90,487 - 90,487
Bilingual / ELL 91,159 - 91,159
TOTAL BUDGET ALLOCATION$ 3,550,536 $ 35,673 $ 3,586,209
111 SPRINGBROOK ELEMENTARY 20035 100th Avenue SE, Kent, WA 98031 Principal: Ashley Short
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 539 Home of the Dolphins
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 14.00 Basic Education 25.00 Crossing Guard 1.00 Special Education 2.00 Health Technician 2.00 Title I 0.40 LAP - Paraeducators: Bilingual/ELL 2.60 Special Education 21.75 Subtotal - Teachers 30.00 Title I 10.75 LAP 23.50 Counselor* 1.50 Bilingual/ELL 39.00 Librarian 1.00 Library 5.75 Other Instructional Support** 4.12 Total Certificated Staff - FTE 38.62 Total Classified Staff - Hrs/Day 135.75
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,027,689 $ 48,938 $ 3,076,627
Special Education 239,852 - 239,852
Title I 85,929 40,393 126,322
LAP 157,179 49 157,228
Bilingual / ELL 224,932 - 224,932
TOTAL BUDGET ALLOCATION$ 3,735,581 $ 89,380 $ 3,824,961
112 SUNRISE ELEMENTARY 22300 132nd Avenue SE, Kent, WA 98042 Principal: Katharine Geiss
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 607 Home of the Mustangs
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal - Office Manager 8.00 Educational Assistant 0.50 Data Processor 6.00 Attendance 4.00 Teachers: Other Office Support 22.00 Basic Education 28.00 Crossing Guard 2.00 Special Education 1.00 Health Technician 2.00 Title I - LAP 1.00 Paraeducators: Bilingual/ELL 1.50 Special Education 6.00 Subtotal - Teachers 31.50 Title I - LAP 12.00 Counselor* 1.00 Bilingual/ELL 22.50 Librarian 1.00 Library 5.75 Other Instructional Support** 3.90 Total Certificated Staff - FTE 38.90 Total Classified Staff - Hrs/Day 90.25
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,959,330 $ 41,969 $ 3,001,299
Special Education 125,225 - 125,225
Title I - - -
LAP 155,176 836 156,012
Bilingual / ELL 109,037 - 109,037
TOTAL BUDGET ALLOCATION$ 3,348,768 $ 42,805 $ 3,391,573
113 KENT VALLEY EARLY LEARNING CENTER 317 4th Avenue S., Kent, WA 98042 Coordinator: Alice Humphres
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 223
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Coordinator 1.00 Office/Clerical Educational Assistant 0.50 Office Manager 8.00 - Data Processor 5.00 Attendance 3.00 Teachers: Other Office Support 6.00 Basic Education 11.00 Crossing Guard - Special Education 2.40 Health Technician 2.00 Title I - LAP - Paraeducators: Bilingual/ELL 0.80 Special Education 32.00 Subtotal - Teachers 14.20 Title I 6.00 LAP 7.50 Counselor* 1.00 Bilingual/ELL 12.00 Librarian 1.00 Library - Other Instructional Support** 0.50 Total Certificated Staff - FTE 18.20 Total Classified Staff - Hrs/Day 81.50
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include PE, Music, or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 1,330,578 $ 22,230 $ 1,352,808
Basic Education/Transportation 181,476 - 181,476
Special Education 329,975 - 329,975
Title I 45,607 9,132 54,739
LAP 33,264 180 33,444
Bilingual / ELL 52,361 - 52,361
TOTAL BUDGET ALLOCATION TOTAL BUDGET ALLOCATION$ 1,973,261 $ 31,542 $ 2,004,803
114 CEDAR HEIGHTS MIDDLE SCHOOL 19640 SE 272nd Street, Covington, WA 98042 Principal: Heidi Maurer
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 636 Home of the Timberwolves
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Cashier 6.00 Teachers: Attendance 4.00 Basic Education 26.80 Other Office Support 17.00 Special Education 4.00 Health Technician 4.00 Career & Technical Education 0.20 Title I - Paraeducators: LAP 1.20 Special Education 65.00 Bilingual/ELL 0.40 Title I - Subtotal - Teachers 32.60 LAP - Bilingual/ELL 5.00 Counselor* 2.20 In-School Suspension (ISS) 6.00 Librarian 1.00 Library 4.00 Other Instructional Support** - Total Certificated Staff - FTE 37.80 Total Classified Staff - Hrs/Day 125.00
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include Instructional Coach or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,094,301 $ 53,201 $ 3,147,502
Special Education 589,830 - 589,830
Career & Tech Education - - -
Title I - - -
LAP 83,577 - 83,577
Bilingual / ELL 35,497 - 35,497
TOTAL BUDGET ALLOCATION TOTAL BUDGET ALLOCATION$ 3,803,205 $ 53,201 $ 3,856,406
115 MATTSON MIDDLE SCHOOL 16400 SE 251st Street, Covington, WA 98042 Principal: James Schiechl
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 620 Home of the Mustangs
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Cashier 4.00 Teachers: Attendance 3.00 Basic Education 24.60 Other Office Support 14.00 Special Education 5.00 Health Technician 4.00 Career & Technical Education 1.40 Title I - Paraeducators: LAP 0.80 Special Education 69.75 Bilingual/ELL 0.40 Title I - Subtotal - Teachers 32.20 LAP 2.00 Bilingual/ELL 5.00 Counselor* 2.00 In-School Suspension (ISS) 6.00 Librarian 1.00 Library 4.00 Other Instructional Support** - Total Certificated Staff - FTE 37.20 Total Classified Staff - Hrs/Day 125.75
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include Instructional Coach or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,947,352 $ 51,536 $ 2,998,888
Special Education 725,880 - 725,880
Career & Tech Education 105,052 - 105,052
Title I - - -
LAP 76,479 1,942 78,421
Bilingual / ELL 14,064 - 14,064 TOTAL BUDGET ALLOCATION TOTAL BUDGET ALLOCATION$ 3,868,827 $ 53,478 $ 3,922,305
116 MEEKER MIDDLE SCHOOL 12600 SE 192nd Street, Renton, WA 98058 Principal: Shannon Nash
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 613 Home of the Pioneers
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant 0.30 Data Processor 6.00 Cashier 6.00 Teachers: Attendance 4.00 Basic Education 26.40 Other Office Support 12.00 Special Education 2.60 Health Technician 4.00 Career & Technical Education 1.10 Title I - Paraeducators: LAP 0.80 Special Education 22.00 Bilingual/ELL 1.00 Title I - Subtotal - Teachers 31.90 LAP - Bilingual/ELL 12.00 Counselor* 2.70 In-School Suspension (ISS) 6.00 Librarian 1.00 Library 4.00 Other Instructional Support** - Total Certificated Staff - FTE 37.90 Total Classified Staff - Hrs/Day 84.00
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include Instructional Coach or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,176,195 $ 56,357 $ 3,232,552
Special Education 303,118 - 303,118
Career & Tech Education 95,738 - 95,738
Title I - - -
LAP 72,304 65 72,369
Bilingual / ELL 33,317 - 33,317 TOTAL BUDGET ALLOCATION TOTAL BUDGET ALLOCATION$ 3,680,672 $ 56,422 $ 3,737,094
117 MERIDIAN MIDDLE SCHOOL 23480 120th Avenue SE, Kent, WA 98031 Principal: Darice Johnson
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 600 Home of the Monarchs
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant 0.20 Data Processor 6.00 Cashier 6.00 Teachers: Attendance 4.00 Basic Education 25.20 Other Office Support 16.00 Special Education 3.60 Health Technician 4.00 Career & Technical Education 0.20 Title I - Paraeducators: LAP 0.60 Special Education 50.00 Bilingual/ELL 1.20 Title I - Subtotal - Teachers 30.80 LAP 2.00 Bilingual/ELL 14.50 Counselor* 2.00 In-School Suspension (ISS) 6.00 Librarian 1.00 Library 4.00 Other Instructional Support** - Total Certificated Staff - FTE 36.00 Total Classified Staff - Hrs/Day 120.50
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include Instructional Coach or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 3,059,192 $ 54,342 $ 3,113,534
Special Education 581,042 - 581,042
Career & Tech Education 11,745 - 11,745
Title I - - -
LAP 56,516 10,494 67,010
Bilingual / ELL 129,092 - 129,092
TOTAL BUDGET ALLOCATION TOTAL BUDGET ALLOCATION$ 3,837,587 $ 64,836 $ 3,902,423
118 MILL CREEK MIDDLE SCHOOL 620 N. Central Avenue, Kent, WA 98032 Principal: Tammy Unruh
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 861 Home of the Bulldogs
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 3.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Cashier 6.00 Teachers: Attendance 6.00 Basic Education 36.50 Other Office Support 16.00 Special Education 2.50 Health Technician 5.00 Career & Technical Education 1.00 Title I 1.50 Paraeducators: LAP 1.00 Special Education 15.00 Bilingual/ELL 1.80 Title I 15.00 Subtotal - Teachers 44.30 LAP 4.00 Bilingual/ELL 21.75 Counselor* 3.80 In-School Suspension (ISS) 6.00 Librarian 1.00 Library 4.00 Other Instructional Support** 0.80 Total Certificated Staff - FTE 53.90 Total Classified Staff - Hrs/Day 114.75
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include Instructional Coach or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 4,363,215 $ 82,832 $ 4,446,047
Special Education 243,797 - 243,797
Career & Tech Education 70,608 - 70,608
Title I 229,606 22,018 251,624
LAP 130,384 - 130,384
Bilingual / ELL 55,046 - 55,046
TOTAL BUDGET ALLOCATION TOTAL BUDGET ALLOCATION$ 5,092,656 $ 104,850 $ 5,197,506
119 NORTHWOOD MIDDLE SCHOOL 17007 SE 184th Street, Renton, WA 98058 Principal: Sherilyn Ulland
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 621 Home of the Jaguars
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 6.00 Cashier 4.00 Teachers: Attendance 3.00 Basic Education 26.40 Other Office Support 14.00 Special Education 3.00 Health Technician 4.00 Career & Technical Education 0.40 Title I - Paraeducators: LAP 0.38 Special Education 37.00 Bilingual/ELL 0.20 Title I - Subtotal - Teachers 30.38 LAP 9.50 Bilingual/ELL 2.50 Counselor* 2.00 In-School Suspension (ISS) 6.00 Librarian 1.00 Library 4.00 Other Instructional Support** - Total Certificated Staff - FTE 35.38 Total Classified Staff - Hrs/Day 98.00
Notes: * May include Counselors, Social Workers, Therapists, Psychologists and Behavior Interventionists ** May include Instructional Coach or other positions providing instructional support.
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 2,973,532 $ 49,553 $ 3,023,085
Special Education 381,553 - 381,553
Career & Tech Education 27,686 - 27,686
Title I - - -
LAP 72,273 484 72,757
Bilingual / ELL 7,951 - 7,951
TOTAL BUDGET ALLOCATION TOTAL BUDGET ALLOCATION$ 3,462,995 $ 50,037 $ 3,513,032
120
KENT-MERIDIAN HIGH SCHOOL 10020 SE 256th Street, Kent, WA 98030 Principal: Dr. Wade Barringer
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 1,937 Home of the Royals
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 4.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Cashier 8.00 Attendance 14.00 Teachers: Registrar 15.00 Basic Education 69.20 Other Office Support 49.00 Special Education 11.00 Health Technician 6.00 Career & Technical Education 13.40 IT /Media Specialist 8.00 LAP 2.00 Dean of Students 8.00 Bilingual/ELL 3.80 Subtotal - Teachers 99.40 Paraeducators: Special Education 134.00 Counselor* 6.20 LAP 7.50 Librarian 1.00 Bilingual/ELL 45.75 Other Instructional Support** - Library 4.00
Total Certificated Staff - FTE 111.60 Total Classified Staff - Hrs/Day 315.25
Notes: * Counselor positions may include Counselors, Social Workers, Psychologists, Behavior Interventionists ** Other Instructional Support may include Instructional Coach, In-School Suspension, Curriculum Coordinator
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 8,455,053 $ 192,247 $ 8,647,300
Special Education 1,558,548 - 1,558,548
Career & Tech Education 27,882 - 27,882
Int'l Baccalaureate (IB) Program 2,360 33,820 36,180
LAP 140,889 5,371 146,260 Bilingual / ELL Bilingual / ELL 127,020 - 127,020 TOTAL BUDGET ALLOCATION TOTAL BUDGET ALLOCATION$ 10,311,752 $ 231,438 $ 10,543,190
121 KENTLAKE HIGH SCHOOL 21401 SE Falcon Way, Kent, WA 98042 Principal: Dr. Joe Potts
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 1,339 Home of the Falcons
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 3.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Cashier 8.00 Attendance 16.00 Teachers: Registrar 8.00 Basic Education 46.60 Other Office Support 38.00 Special Education 8.00 Health Technician 6.00 Career & Technical Education 10.50 IT /Media Specialist 8.00 LAP 1.20 Dean of Students - Bilingual/ELL 1.00 Subtotal - Teachers 67.30 Paraeducators: Special Education 130.00 Career & Tech Education 9.50 Counselor* 3.60 LAP 13.25 Librarian 1.00 Bilingual/ELL 12.00 Other Instructional Support** 1.40 Library -
Total Certificated Staff - FTE 77.30 Total Classified Staff - Hrs/Day 264.75
Notes: * Counselor positions may include Counselors, Social Workers, Psychologists, Behavior Interventionists ** Other Instructional Support may include Instructional Coach, In-School Suspension, Curriculum Coordinator
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 5,676,533 $ 116,675 $ 5,793,208
Special Education 1,259,957 - 1,259,957
Career & Tech Education - - -
LAP 158,662 404 159,066
Bilingual / ELL 43,713 - 43,713 TOTAL BUDGET ALLOCATION TOTAL BUDGET ALLOCATION$ 7,138,865 $ 117,079 $ 7,255,944
122 KENTRIDGE HIGH SCHOOL 12430 SE 208th Street, Kent, WA 98031 Principal: Mike Albrecht
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 1,980 Home of the Chargers
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 4.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Cashier 8.00 Attendance 14.00 Teachers: Registrar 15.00 Basic Education 71.80 Other Office Support 49.00 Special Education 9.00 Health Technician 6.00 Career & Technical Education 14.80 IT /Media Specialist 8.00 LAP 3.00 Dean of Students - Bilingual/ELL 0.80 Subtotal - Teachers 99.40 Paraeducators: Special Education 134.50 Career & Tech Education 16.00 Counselor* 6.00 LAP - Librarian 1.00 Bilingual/ELL 9.75 Other Instructional Support** 1.00 Library 4.00
Total Certificated Staff - FTE 112.40 Total Classified Staff - Hrs/Day 280.25
Notes: * Counselor positions may include Counselors, Social Workers, Psychologists, Behavior Interventionists ** Other Instructional Support may include Instructional Coach, In-School Suspension, Curriculum Coordinator
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 8,063,910 $ 169,353 $ 8,233,263
Special Education 1,528,337 - 1,528,337
Career & Tech Education - - -
LAP 225,974 2,054 228,028
Bilingual / ELL 26,649 - 26,649 TOTAL BUDGET ALLOCATION TOTAL BUDGET ALLOCATION$ 9,844,870 $ 171,407 $ 10,016,277
123 KENTWOOD HIGH SCHOOL 25800 164th Avenue SE, Covington, WA 98042 Principal: John Kniseley
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 1,877 Home of the Conquerors
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 4.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Cashier 8.00 Attendance 14.00 Teachers: Registrar 15.00 Basic Education 64.80 Other Office Support 49.00 Special Education 8.00 Health Technician 6.00 Career & Technical Education 16.20 IT /Media Specialist 8.00 LAP 1.80 Dean of Students - Bilingual/ELL 1.50 Subtotal - Teachers 92.30 Paraeducators: Special Education 128.50 Career & Tech Education 16.25 Counselor* 6.00 LAP 9.00 Librarian 1.00 Bilingual/ELL 18.00 Other Instructional Support** 1.00 Library 4.00
Total Certificated Staff - FTE 105.30 Total Classified Staff - Hrs/Day 291.75
Notes: * Counselor positions may include Counselors, Social Workers, Psychologists, Behavior Interventionists ** Other Instructional Support may include Instructional Coach, In-School Suspension, Curriculum Coordinator
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 7,578,849 $ 163,773 $ 7,742,622
Special Education 1,218,732 - 1,218,732
Career & Tech Education - - -
ROTC 207,495 - 207,495
LAP 194,483 5,468 199,951 Bilingual / ELL
Bilingual / ELL 50,879 - 50,879 TOTAL BUDGET ALLOCATION TOTAL BUDGET ALLOCATION$ 9,250,438 $ 169,241 $ 9,419,679
124 KENT MOUNTAIN VIEW ACADEMY 22420 Military Road S., Des Moines, WA 98198 Principal: Stephanie Knipp
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 280 Home of the Lions
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal - Office Manager 8.00 Educational Assistant 1.00 Data Processor 8.00 Cashier - Attendance - Teachers: Registrar - Basic Education 14.40 Other Office Support 12.00 Special Education 1.80 Health Technician 2.00 Career & Technical Education - IT /Media Specialist - LAP 0.40 Bilingual/ELL - Subtotal - Teachers 16.60 Paraeducators: Special Education 22.50 Career & Tech Education - Counselor* 1.00 LAP - Librarian 1.00 Bilingual/ELL 3.00 Other Instructional Support** 1.00 Library 4.00
Total Certificated Staff - FTE 21.60 Total Classified Staff - Hrs/Day 59.50
Notes: * Counselor positions may include Counselors, Social Workers, Psychologists, Behavior Interventionists ** Other Instructional Support may include Instructional Coach, In-School Suspension, Curriculum Coordinator
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 1,798,823 $ 21,484 $ 1,820,307
Special Education 213,978 - 213,978
Career & Tech Education - - -
LAP 35,988 3,363 39,351
Bilingual / ELL 8,340 - 8,340 TOTAL BUDGET ALLOCATION TOTAL BUDGET ALLOCATION$ 2,057,129 $ 24,847 $ 2,081,976
125 KENT PHOENIX ACADEMY 11000 SE 264th Street, Kent, WA 98030 Principal: Merilee Lyle
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 298
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant - Data Processor 8.00 Cashier 4.00 Attendance 4.00 Teachers: Registrar 6.00 Basic Education 12.00 Other Office Support 32.00 Special Education 1.00 Health Technician 2.00 Career & Technical Education 2.00 IT /Media Specialist 8.00 LAP - Student Advocate 5.00 Bilingual/ELL 0.20 Subtotal - Teachers 15.20 Paraeducators: Special Education 6.00 Career & Tech Education - Counselor* 1.00 LAP 6.00 Librarian 0.50 Bilingual/ELL 2.50 Other Instructional Support** - Library 4.00
Total Certificated Staff - FTE 18.70 Total Classified Staff - Hrs/Day 95.50
Notes: * Counselor positions may include Counselors, Social Workers, Psychologists, Behavior Interventionists ** Other Instructional Support may include Instructional Coach, In-School Suspension, Curriculum Coordinator
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 1,939,363 $ 32,689 $ 1,972,052
Special Education 121,448 - 121,448
Career & Tech Education 29,766 - 29,766
LAP 23,373 1,828 25,201
Bilingual / ELL 4,925 - 4,925 TOTAL BUDGET ALLOCATION TOTAL BUDGET ALLOCATION$ 2,118,875 $ 34,517 $ 2,153,392
126 iGrad 25668 104th Avenue SE, Kent, WA 98030 Administrator: Carol Cleveland
2016-2017 SCHOOL BUDGET
Student Enrollment and Staffing
Projected Student Enrollment 458
CERTIFICATED STAFF: FTE CLASSIFIED STAFF: Hours per Day Principal 1.00 Office/Clerical Assistant Principal 1.00 Office Manager 8.00 Educational Assistant 0.50 Data Processor 8.00 Cashier - Attendance - Teachers: Registrar - Basic Education 4.80 Other Office Support 8.00 Special Education 1.00 Health Technician - Career & Technical Education - IT /Media Specialist - LAP - Student Advocate - Bilingual/ELL 0.20 Subtotal - Teachers 6.00 Paraeducators: Special Education - Career & Tech Education - Counselor* 4.00 LAP - Librarian - Bilingual/ELL 2.50 Other Instructional Support** - Library -
Total Certificated Staff - FTE 12.50 Total Classified Staff - Hrs/Day 26.50
Notes: * Counselor positions may include Counselors, Social Workers, Psychologists, Behavior Interventionists ** Other Instructional Support may include Instructional Coach, In-School Suspension, Curriculum Coordinator
Budget Allocation by Program
Salaries Discretionary Program & Benefits /MSOC Total Basic Education $ 1,291,822 $ 295,000 $ 1,586,822
Special Education 90,663 - 90,663
Career & Tech Education - - -
LAP - - -
Bilingual / ELL 13,968 - 13,968 TOTAL BUDGET ALLOCATION TOTAL BUDGET ALLOCATION$ 1,396,453 $ 295,000 $ 1,691,453
127
Successfully Preparing All Students For Their Futures
128 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) SUPERINTENDENT and SCHOOL BOARD
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Superintendent 1.00 Chief Accountability Officer 1.00 Chief Academic Officer 1.00 Chief School Operations/Academic Support Officer 1.00 Executive Assistants 4.00 Leadership Development Officer 1.00 School Improvement Officers 4.00 Instructional Specialist 1.00 Office Support 1.00 - Total Department Staffing FTE 15.00 $ 2,760,369
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total
Board of Directors $ 14,000 $ 27,000 $ 22,000 -$ $ 63,000 Superintendent's Office 20,700 10,000 7,300 - 38,000 Chief Officers 241,557 82,969 10,600 - 335,126 School Improvement Officers 17,800 22,200 12,000 - 52,000 District Operations - 577,500 - - 577,500 Running Start - 6,015,800 - - 6,015,800 Administrative Staff Development 3,000 4,500 - - 7,500 Districtwide Travel Reimbursement - - 10,000 - 10,000
Race to the Top Grant 300 9,245 3,000 - 12,545 Early Learning-Gates/Highline 13,000 35,451 2,200 - 50,651 Gates STEAM Project 3,871 800 500 - 5,171 - - - - - $ 314,228 $ 6,785,465 $ 67,600 -$ $ 7,167,293
129 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) BUSINESS SERVICES
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Chief Business Officer 0.80 Executive Assistant to Chief Officer 1.00 Executive Director of Fiscal Services 1.00 Supervisors (Budget, Accounting, Payroll) 3.00 Managers (Budget, Accounting, Payroll) 2.50 Fiscal Support - Payroll 5.00 Fiscal Support - Accounting 5.00 Fiscal Support, Budget, Finance, Grants 2.00 Fiscal Support Specialist (Race to the Top Grant) 1.00 ASB Specialist, Auditor 1.00 Supervisor - Purchasing 1.00 Buyer 1.00 Purchasing - Administrative Assistant 1.00 Warehouse/Distribution 3.73 Environmental Specialist 1.00 Energy Education Specialists 2.00 Total Department Staffing FTE 32.03 $ 3,142,030
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total
Legal Services -$ $ 335,000 -$ -$ $ 335,000 Business Office 20,714 112,925 3,000 - 136,639 Budget, Finance and Accounting 29,850 68,150 9,500 - 107,500 Purchasing & Distribution 40,030 10,840 1,550 - 52,420 Energy Management 12,500 373,400 9,500 - 395,400 Environmental Services 5,300 19,100 1,600 - 26,000 Technology Licenses - 150,000 - - 150,000 Lease payments - 350,000 - - 350,000 $ 108,394 $ 1,419,415 $ 25,150 -$ $ 1,552,959
130 Kent School District No. 415 2016-2017 Adopted Budget by Department HUMAN RESOURCES
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Chief Human Resources Officer 1.00 Executive Assistant to Chief Officer 1.00 Directors 2.00 Assistant Directors 2.00 Human Resources Specialists 11.82 Data Analyst 1.00 Legal Assistant 1.00 Human Resources Assistants 2.00 Total Department Staffing FTE 21.82 $ 2,627,295
Other districtwide Sal/Ben costs budgeted centrally 31,411,634 $ 34,038,929
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total
Human Resources Administration $ 85,553 $ 26,075 $ 6,075 -$ $ 117,703 Labor Relations 3,000 4,500 500 - 8,000 Employment Services 26,323 30,578 8,800 500 66,201 Fingerprinting 7,831 92,169 - - 100,000 Employee Assistance Program (EAP) 100 56,188 - - 56,288 Employee Health Services 100 5,000 - - 5,100 Diversity Programs 4,000 - - 1,000 5,000 Automated Substitute Project - 50,000 - - 50,000 Americans with Disabilities Act (ADA) costs - 30,000 - - 30,000 Section 125 Service Fees - 21,500 - - 21,500 Other Districtwide Support - 1,802 258 - 2,060 $ 126,907 $ 317,812 $ 15,633 $ 1,500 $ 461,852
131 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) CURRICULUM and INSTRUCTION
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Executive Director - Standards Based Instruction 1.00 Director of Early Learning 1.00 Program Coordinators 6.00 Program Specialists 11.50 Music Itinerants 23.04 PE Itinerants 11.23 Administrative Assistant 1.00 Office Support 0.82 College & Career Liaison 1.00 Science Kit Inventory Manager 0.59 Total Department Staffing FTE 57.17 $ 6,918,746
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total
Textbook Adoption $ 2,025,328 -$ -$ -$ $ 2,025,328 Language Arts 550 96,940 9,100 - 106,590 Secondary Language Arts 1,500 162,640 900 - 165,040 Secondary Social Studies 1,900 585 7,100 - 9,585 World Language 825 8,000 100 - 8,925 Math 2,450 160,345 20,300 - 183,095 Science 18,100 10,700 11,500 - 40,300 Health & Fitness 1,050 6,500 700 - 8,250 Fine Arts 38,725 22,950 6,250 - 67,925 Highly Capable 15,488 5,700 5,600 - 26,788 Curriculum Alignment 83,913 34,000 5,900 - 123,813 Research 66,500 67,540 800 - 134,840 Technology Integration 126,025 22,500 7,500 - 156,025 AVID Summer Institute 35,500 112,650 128,815 - 276,965 $ 2,417,854 $ 711,050 $ 204,565 -$ $ 3,333,469
132 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) STUDENT & FAMILY SUPPORT SERVICES
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Executive Director 1.00 Directors 2.00 Assistant Director 1.00 Administrative Assistant 1.00 Categorical Program Compliance Specialist 1.00 Categorical Program Support Specialist 1.00 Coordinator of Nursing Services 1.00 Nurses 25.74 Program Specialists 1.00 Behavior Interventionist 4.00 Refugee Services Liaison 1.63 Native American Liaison 0.82 Attendance Liaison 0.82 Office Support 2.00 Total Department Staffing FTE 44.00 $ 5,726,246
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total
Student Services $ 56,200 $ 312,240 $ 3,400 -$ $ 371,840 Title I 281,053 727,236 117,466 - 1,125,755 Learning Assistance Program (LAP) 57,375 65,500 11,000 - 133,875 Race to the Top Grant 24,180 85,173 - - 109,353 Becca Bill 3,000 1,500 2,500 - 7,000 Drug Free Schools - 19,360 - - 19,360 Bilingual Education - 681,214 - - 681,214 Health Services 85,871 6,320 1,200 - 93,391 ------$ 507,679 $ 1,898,543 $ 135,566 -$ $ 2,541,788
133 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) INCLUSIVE EDUCATION
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Executive Director 1.00 Executive Administrative Assistant 1.00 Assistant Directors 3.00 Compliance Specialist 1.00 Program Specialists 9.00 Early Childhood Program Specialist 1.00 Budget/Staffing Specialist 1.00 Office Support 5.63 LPN 1:1 4.45 RN 1:1 2.00 Teachers 5.00 Occupational Therapists (OT) 14.00 Certified Occupational Therapy Assistants 1.78 Physical Therapists (PT) 4.20 Speech/Language Pathologists (SLP) 34.00 SLP Assistants 1.91 Psychologists 26.50 Intervention Assistants 4.09 Paraeducators 5.94 Other Support Staff 0.70
Transition Outreach Program (TOP): Assistant Director 1.00 Administrative Support 1.00 Teachers 7.00 Paraeducators 1:1 7.72 Paraeducators 8.91 RN 1:1 1.00 Total Department Staffing FTE 153.82 $ 15,171,036
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total
Special Education - State: Special Education Administration $ 1,000 -$ -$ -$ $ 1,000 Special Education Support: Supervision 97,000 122,000 21,000 - 240,000 Professional Development 80,000 - - - 80,000 Health Services Support 80,000 35,000 10,000 - 125,000 Teaching Support 371,000 1,130,000 20,000 - 1,521,000
Special Education - Federal: Teaching Support 142,135 1,297,430 - - 1,439,565 Payments to Other Districts - 288,927 - - 288,927 - - - - - $ 771,135 $ 2,873,357 $ 51,000 -$ $ 3,695,492
134 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) BILINGUAL EDUCATION
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Director of Multilingual Education 1.00 Administrative Assistant 1.00 Office Support 0.75 Teachers 5.00 Instructional Specialists 2.87 Total Department Staffing FTE 10.62 $ 1,531,633
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Bilingual Education Administration $ 116,366 $ 338,000 $ 35,000 -$ $ 489,366 Race to the Top Grant 2,401 45,600 - - 48,001 Credit Recovery - 20,000 - - 20,000 - - - - - $ 118,767 $ 403,600 $ 35,000 -$ $ 557,367
135 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) CAREER and TECHNICAL EDUCATION
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Director, Career & Technical Education 1.00 Coordinator 1.00 Administrative Assistant 1.00 Office Support 0.82 CTE Specialists 2.50 Work Based Learning Specialist 1.00 Total Department Staffing FTE 7.32 $ 910,393
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total
CTE Administration $ 19,800 $ 4,000 -$ -$ $ 23,800 CTE, High Schools 1,251,445 218,400 33,000 - 1,502,845 CTE, Middle Schools 156,638 11,000 5,800 - 173,438 CTE, Career Centers 14,550 - - - 14,550 C.Perkins, Federal Grant 35,977 32,000 28,000 - 95,977 NSF Aerospace Grant 7,919 42,444 9,456 - 59,819 - - - - - $ 1,486,329 $ 307,844 $ 76,256 -$ $ 1,870,429
136 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) TESTING and ASSESSMENT
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Executive Director 1.00 Assistant Director 1.00 Application Analyst 0.50 Data Analysis Specialist 1.00 Office Support 0.82 Total Department Staffing FTE 4.32 $ 563,098
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total
Testing & Assessment -$ -$ -$ -$ -$ ------$ -$ -$ -$ -$ -$
137 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) INFORMATION TECHNOLOGY
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Chief Information Officer 1.00 Executive Assistant to Chief Officer 1.00 Executive Director 1.00 Directors 2.00 Managers 3.00 Administrative Assistants 3.00 Server Administrator III 3.00 Server Administrator II 1.00 Server Administrator I 1.00 Network Engineer III 2.00 Network Engineer II 2.00 Network Engineer I 1.00 Technology Support Lead 2.00 Technology Support Specialist III 3.00 Technology Support Specialist II 2.00 Technology Support Specialist I 4.00 Technology Integration Specialists 3.50 Application Analyst III 4.00 Application Analyst II 0.50 Application Analyst I 2.00 Infrastructure Architect 1.00 Business Systems Analyst III 1.00 Business Systems Analyst II 1.00 Projects Manager 1.00 Application Specialist II 3.00 Technology Infrastructure Architect 1.00 Help Desk Specialist II 2.61 Help Desk Specialist I 1.00 Creative Media Specialist 1.00 Support Staff 0.30 IT Apprentice 4.00 Total Department Staffing FTE 58.91 $ 7,477,007
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total
Information Technology Administration $ 8,200 $ 18,000 $ 7,000 -$ $ 33,200 Information Technology Operations 541,130 1,174,020 44,400 910,000 2,669,550 Information Technology Instruction 11,700 15,200 300 - 27,200 Technology Licenses, Maintenance 74,963 3,229,908 - - 3,304,871 - - - - - $ 635,993 $ 4,437,128 $ 51,700 $ 910,000 $ 6,034,821
138 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) PROGRAM and STAFF DEVELOPMENT
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Executive Director 1.00 Assistant Director 1.00 Administrative Assistant 1.00 Office Support 1.00 Data Manager 1.00 Mentor Program Specialists 5.90 Total Department Staffing FTE 10.90 $ 2,353,559
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total
Professional Development Administration $ 5,483 $ 12,500 $ 7,000 -$ $ 24,983 Title II Instructional Services 2,431 73,242 20,000 - 95,673 Staff Development 15,000 94,000 5,500 - 114,500 Certificated Training 96,300 361,700 12,000 - 470,000 - - - - - $ 119,214 $ 541,442 $ 44,500 -$ $ 705,156
139 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) COMMUNITY CONNECTIONS
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Executive Director, Communications 1.00 Communication Specialist 2.00 Publication Specialist 1.00 Total Department Staffing FTE 4.00 $ 536,291
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Districtwide Communications $ 74,600 $ 83,500 $ 7,900 -$ $ 166,000 - - - - - $ 74,600 $ 83,500 $ 7,900 -$ $ 166,000
140 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) FACILITIES and MAINTENANCE
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Chief Business Officer 0.20 Executive Director, Facilities 1.00 Supervisors 2.00 Office Manager 1.00 Office Support 2.00 Custodians 135.13 Grounds Maintenance 8.00 French Field, Facility Maintenance 3.00 Electricians, Plumbers, Mechanics, etc. 20.00 Accounting Manager (partial funding) 0.50 Capital Projects Accountant - Total Department Staffing FTE 172.83 $ 12,145,552
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total
Maintenance & Operations-Supervision $ 9,300 -$ -$ -$ $ 9,300 Grounds Maintenance 55,000 115,000 - - 170,000 Building Operations 443,920 86,080 - 35,000 565,000 Maintenance 627,400 563,800 500 - 1,191,700 Portable Moves - 250,000 - - 250,000 Utilities - 4,585,000 - - 4,585,000 Permit, Inspection Fees - 130,000 - - 130,000 $ 1,135,620 $ 5,729,880 $ 500 $ 35,000 $ 6,901,000
141 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) RISK MANAGEMENT
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Coordinator of Risk Management 1.00 Risk Management Assistant 0.50 Total Department Staffing FTE 1.50 $ 206,371
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total
Risk Management Administration $ 5,825 $ 3,500 $ 675 -$ $ 10,000 Insurance - 1,737,000 - - 1,737,000 Insurance-Vehicles - 46,200 - - 46,200 Insurance-Buses - 93,800 - - 93,800 Insurance Deductibles - 150,000 - - 150,000 Emergency Radios - 55,000 - - 55,000 $ 5,825 $ 2,085,500 $ 675 -$ $ 2,092,000
142 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) SAFETY and SECURITY
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Supervisor of Safety & Security 1.00 Administrative Assistant 1.00 Patrol Officer 2.00 Safety Officers 12.25 Total Department Staffing FTE 16.25 $ 1,530,076
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total
District Operations -$ $ 550,000 -$ -$ $ 550,000 Security 42,800 66,200 6,000 5,000 120,000 $ 42,800 $ 616,200 $ 6,000 $ 5,000 $ 670,000
143 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) ATHLETICS
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Athletic Director 1.00 Administrative Assistant 1.00 Office Support 0.61 Total Department Staffing FTE 2.61 $ 299,999
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total Athletics Administration $ 211,600 $ 136,300 $ 1,500 $ 12,500 $ 361,900 - - - - - $ 211,600 $ 136,300 $ 1,500 $ 12,500 $ 361,900
144 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) PRINT SHOP
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Print Shop Manager 1.00 Administrative Assistant 0.50 Press Operators 1.00 Copy Technicians 1.50 Graphic Designer 1.00 Total Department Staffing FTE 5.00 $ 393,866
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total
Print Shop $ 118,988 $ 134,332 $ 100 -$ $ 253,420 Mailing Services 6,030 7,900 - 41,750 55,680 Intradistrict Expense Transfers (187,511) - - - (187,511) $ (62,493) $ 142,232 $ 100 $ 41,750 $ 121,589
145 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) NUTRITION SERVICES
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Director of Nutrition Services 1.00 Managers 17.13 Assistant Managers 0.82 Food Service Workers 40.70 Coordinators 8.11 Warehouse 3.00 Dietitian 0.82 Office Support 2.08 Drivers 3.32 - Total Department Staffing FTE 76.96 $ 4,967,771
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total
Nutrition Services Administration $ 41,000 $ 5,750 $ 2,500 -$ $ 49,250 Food Purchases 4,075,000 - - - 4,075,000 USDA Commodities 926,000 - - - 926,000 Nutrition Services Operations 579,500 647,763 6,000 150,000 1,383,263 Utilities - 70,000 - - 70,000 Intradistrict Expense Transfers (228,306) - - - (228,306) Community Services Nutrition Programs 197,067 - - - 197,067 $ 5,590,261 $ 723,513 $ 8,500 $ 150,000 $ 6,472,274
146 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) TRANSPORTATION & MOTOR POOL
Salary, Benefits Departmental Staffing: FTE & Payroll Taxes Director of Transportation 1.00 Assistant Director 1.00 Office Manager 1.00 Office Support 2.00 Transportation Specialist I 3.00 Transportation Specialist II 1.00 Transportation Assistants 2.81 Dispatchers 1.63 Bus Drivers 81.55 Mechanics 8.00 Shop Manager 1.00 - Total Department Staffing FTE 103.99 $ 8,252,474
Materials Professional Capital Budget Allocation: & Supplies Services Travel Outlay Total
Transportation Administration $ 13,050 $ 66,970 $ 2,500 -$ $ 82,520 Transportation Operations 1,000,000 279,608 - - 1,279,608 Homeless Transportation - 309,760 - - 309,760 Bus Garage / Maintenance 448,000 43,807 - - 491,807 Motor Pool 69,349 1,636 - - 70,985 Intradistrict Expense Transfers (718,160) - - - (718,160) $ 812,239 $ 701,781 $ 2,500 -$ $ 1,516,520
147 Kent School District No. 415 2016-2017 Adopted Budget by Department (General Fund) CONTINGENCY AMOUNTS
Salaries Materials Professional Capital General Budget Contingency: & Benefits & Supplies Services Travel Outlay Total
Basic Education $ 4,687,925 $ 1,325,000 $ 540,000 -$ -$ $ 6,552,925 Other Contingency 1,000,000 3,500,000 - - - 4,500,000 State Grants 259,981 - - - - 259,981 Federal Grants 1,618,665 - - - - 1,618,665 Nutrition Services 78,650 - - - - 78,650 Transportation 145,000 50,000 - - - 195,000 District Indirects - State Grants - - 438,741 - - 438,741 District Indirects - Federal Grants - - 820,916 - - 820,916 Encumbrance Carryover - 50,000 1,000,000 - - 1,050,000
Staffing Contingency: Substitutes / Class Coverage 3,306,050 - - - - 3,306,050 Other Staffing Contingency 355,533 - - - - 355,533 ------$ 11,451,804 $ 4,925,000 $ 2,799,657 -$ -$ $ 19,176,461
148 Kent School District Pensions and other Post-Employment Benefits (OPEB)
Pensions – General Information Substantially all district full-time and qualifying part-time employees participate in one of the following statewide retirement systems managed by the Washington State Department of Retirement Systems (DRS), under cost-sharing multiple-employer public employee defined benefit and defined contribution retirement plans. 1) TRS – Teachers’ Retirement System 2) PERS - Public Employees’ Retirement System 3) SERS – School Employees’ Retirement System Membership Participation, by plan, as of June 30, 2015, was as follows: Program Active members Inactive Vested Members Retired Members TRS 1 1,824 323 35,639 TRS 2 13,632 2,357 3,894 TRS 3 51,837 7,655 6,094 PERS 1 4,782 1,178 51,070 SERS 2 22,950 5,357 5,796 SERS 3 30,832 6,963 4,825
Certificated public employees are members of TRS. Non-certificated public employees are members of PERS (if Plan 1) or SERS.
Plan 1 under TRS and PERS programs are defined benefit pension plans whose members joined the system on or before September 30, 1977. Plan 1 members are eligible to retire with full benefits after five years of credited service and attainment of age 60, after 25 years of credited service and attainment of age 55, or after 30 years of credited service. TRS 1 and PERS 1 are closed to new entrants.
Plan 2 under the TRS or SERS programs are defined benefit pension plans whose members joined on or after October 1, 1977, but before June 30, 1996 (TRS) or August 31, 2000 (SERS). Members are eligible to retire with full benefits after five years of credited service and attainment of age 65, or after 20 years of credited service and attainment of age 55 with benefits actuarially reduced from age 65.
Plan 3 under the TRS and SERS programs are defined benefit, defined contribution pension plans whose members joined on or after July 1, 1996 (TRS) or September 1, 2000 (SERS). Members are eligible to retire with full benefits at age 65, or they may retire at age 55 with at least ten service years with a reduced benefit amount, or they may retire at age 55 with at least 30 service years and receive either a reduced benefit or stricter return-to-work rules.
Average final compensation (AFC) of Plan 1 TRS and PERS members is the highest average salary during any two consecutive years. For Plan 2 and Plan 3 TRS and SERS members, it is the highest average salary during any five consecutive years. The retirement allowance of Plan 1 TRS and PERS members is the AFC
149 multiplied by 2 percent per year of service, capped at 60 percent, with a cost of living adjustment. For Plan 2 TRS and SERS members, it is the AFC multiplied by 2 percent per year of service, also allowing for a cost of living adjustment. For the defined benefit portion of Plan 3 TRS and SERS members, it is the AFC multiplied by 1 percent per year of service with a cost of living adjustment.
The employer contribution rates for PERS, TRS, and SERS (Plans 1, 2, and 3) and the TRS and SERS Plan 2 employee contribution rates are established by the Pension Funding Council based upon the rates set by the Legislature. The employee contribution rate for Plan 1 in PERS and TRS is set by statute at 6 percent and does not vary from year to year. The employer rate is the same for all plans in a system. The methods used to determine the contribution requirements are established under Chapters 41.40, 41.32, and 41.35 RCW for PERS, TRS, and SERS, respectively.
The District’s contribution represents its full liability under both systems, except that future rates may be adjusted to meet the system needs.
Contributions Pension contribution rates as of August 31, 2015:
Plan Employee Employer Plan 1 – TRS 6.00% 13.13% Plan 2 – TRS 5.95% 13.13% Plan 3 – TRS* - 13.13%
Plan 1 – PERS 6.00% 11.18% Plan 2 – SERS 5.63% 11.58% Plan 3 – SERS* - 11.58% *Member-selected rate between 5 and 15 percent, depending on plan
Employer (District) required contribution in dollars:
Plan 2014-15 2013-14 2012-13 Plan 1 – TRS $ 218,542 $ 208,119 $ 275,400 Plan 2/3 – TRS 269,160 255,277 231,600
Plan 1 – PERS $ 454,010 $ 439,067 $ 534,200 Plan 2/3 – PERS 462,098 441,677 408,300 Plan 2/3 – SERS 94,736 90,064 86,600
Historical trend information showing TRS and PERS progress in accumulating sufficient assets to pay benefits when due is presented in the State of Washington’s June 30, 2015 Comprehensive Annual Financial Report (CAFR). This report is available from:
State of Washington Office of Financial Management P.O. Box 43113 Olympia, Washington 98504-3113
150 Other Post-Employment Benefits (OPEB) The state, through the Health Care Authority (HCA), administers an agent multiple-employer other post-employment benefit plan (OPEB). The Public Employees Benefits Board (PEBB) created within the HCA is authorized to design benefits and determine the terms and conditions of employee and retired employee participation and coverage, including establishment of eligibility criteria for both active and retired employees. Benefits purchased by PEBB include medical, dental, life and long-term disability.
Employers participating in the plan include the state (which includes general government agencies and higher education institutions), 66 of the state’s K-12 school and educational service districts (ESDs), and 227 political subdivisions. Additionally, the PEBB plan is available to the retirees of the remaining 245 K-12 school districts and ESDs. The Kent School District’s retirees (approximately 800) are eligible to participate in the plan under this arrangement.
Plan Description
Eligibility District members are eligible for retiree medical benefits after becoming eligible for service retirement pension benefits (either reduced or full pension benefits) under Plan 2 or 3 of TRS or SERS. Age 65 with 5 years of service Age 55 with 20 years of service
Former members who are entitled to a deferred vested pension benefit are not eligible to receive medical and life insurance benefits after pension benefit commencement. Survivors of covered members are eligible for medical benefits.
Medical and Life Benefits Upon retirement, members are permitted to receive medical benefits. Retirees paid the following monthly rates for pre-65 medical coverage in 2015:
Type of Coverage Employee Plan Description Employee & Spouse Full Family Group Health Classic $ 610.78 $ 1,215.53 $ 1,669.09 Group Health CHDP $ 522.80 $ 1,034.28 $ 1,374.14 Group Health SoundChoice $ 538.09 $ 1,070.15 $ 1,469.20 Group Health Value $ 573.99 $ 1,141.95 $ 1,567.92 Kaiser Permanente Classic $ 637.32 $ 1,268.61 $ 1,742.08 Kaiser Permanente CDHP $ 530.09 $ 1,048.36 $ 1,393.32 Uniform Medical Plan Classic $ 576.78 $ 1,147.53 $ 1,575.59 Uniform Medical Plan CDHP $ 522.47 $ 1,033.62 $ 1,373.24
Per member health costs vary depending on age, number of dependents, and expected morbidity. Retirees who are enrolled in Medicare Parts A and B receive an explicit subsidy in the form of reduced premiums on Medicare supplement plans, an amount approved by the state legislature. In calendar years 2014 and 2015, the explicit subsidy was up to $150 per member per month.
151 Annual OPEB Cost and Net OPEB Obligation The District’s annual other post-employment benefits (OPEB) cost is calculated based upon the annual required contribution (ARC), an amount actuarially determined in accordance with the parameters of GASB statement 45. The ARC represents a level of funding that, if paid on an on-going basis, is projected to cover the normal cost each year and amortize any unfunded actuarial liabilities over a period of thirty years as of September 1, 2008 (level cost method). The following table shows the components of the district’s annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the district’s net OPEB.
Determination of Annual Required August 31, August 31, August 31, Contribution (ARC) 2013 2014 2015 Normal Cost at Year End $ 3,710,428 $ 3,931,643 $ 3,931,643 Amortization of UAAL 2,801,638 3,439,317 3,439,317 Annual Required Contribution 6,512,066 7,370,960 7,370,960
Determination of Net OPEB Obligation Annual Required Contribution 6,512,066 7,370,960 7,370,960 Interest on Prior Year Net OPEB Obligation 1,219,171 1,391,832 1,587,650 Adjustment to ARC (1,300,449) (1,546,480) (1,840,754) Annual OPEB Cost 6,430,788 7,216,312 7,117,856 Less: Contribution Made* (1,826,490) (1,994,484) (1,823,152) Increase in Net OPEB Obligation 4,604,298 5,221,828 5,294,704 Prior Year Ending OPEB Balance 32,511,219 37,115,517 42,337,345 Net OPEB Obligation - End of Year $ 37,115,517 $ 42,337,345 $ 47,632,049
*Estimated based on retiree benefit amounts
The District’s annual OPEB cost, the percentage of OPEB cost contributed to the plan, and the net OPEB obligation for 2014 were:
Percentage of Fiscal Year Annual OPEB OPEB Cost Net OPEB Ended Cost Contributed Obligation
8/31/2013 $ 6,430,788 28.40% $ 37,115,517
8/31/2014 $ 7,216,312 27.64% $ 42,337,345
8/31/2015 $ 7,117,856 28.34% $ 47,632,049
Funding Policy The funding policy is based upon the pay-as-you-go financing requirements.
Funded Status and Funding Progress As of August 31, 2014, the plan was zero percent funded. The accrued liability for benefits was $82.5 million, and the actuarial value of assets was $0, resulting in unfunded amortized actuarial liabilities (UAAL) of $82.5 million. The covered totaled $168,408,005 and the UAAL as a percentage of covered payroll is 49%. For further information on the results of the actuarial valuation of the employer provided subsidies associated with the state’s PEBB plan, refer to: http://osa.leg.wa.gov/Actuarial_services/OPEB/OPEB.htm
152 Kent School District Fund Balances
Fund balance refers to the difference between assets and liabilities in the governmental funds balance sheet, and is one of the most widely used elements of state and local government financial reporting. In order to enhance how fund balance is reported and improve it decision-making usefulness, in March 2009 the Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. GASB Statement 54 is designed to improve financial reporting by establishing fund balance classifications that are easier to understand and apply. It effectively establishes a hierarchy based largely on the extent to which a government is bound to observe spending constraints that govern how it can use amounts reported in the governmental funds balance sheet. Statement 54 establishes the following classifications of fund balance: Nonspendable fund balance includes amounts that are not in a spendable form (inventories, for example) or are required to be maintained intact (the principal of an endowment fund, for example). Restricted fund balance includes amounts that can be spent only for the specific purposes stipulated by external resource providers (grant providers, for example), constitutionally, or through enabling legislation (legislation creating a new revenue source and restricting its use). Effectively, restrictions may be changed or lifted only with the consent of the resource providers. Committed fund balance includes amounts that can be used only for the specific purposes determined by a formal action of the government’s highest level of decision-making authority (Board of Directors, for example). Commitments may be changed or lifted only by the government taking the same formal action that imposed the original constraint. Assigned fund balance comprises amounts intended to be used by the government for specific purposes. Intent can be expressed by the governing body or by an official to which the governing body delegates the authority (Superintendent, for example). In governmental funds other than the general fund, assigned fund balance represents the amount that is not restricted or committed. This indicates that resources in other governmental funds are, at a minimum, intended to be used for the purpose of that fund. Unassigned fund balance is the residual classification for the general fund and includes all amounts not contained in the other classifications. Unassigned amounts are technically available for any purpose. If another governmental fund has a fund balance deficit, then it will be reported as a negative amount in the unassigned classification in that fund. Positive unassigned amounts will be reported only in the general fund.
153 The following table reflects the beginning fund balances, total revenues and other resources, total expenditures and other uses, and ending fund balances for all of the district’s funds.
CHANGES IN FUND BALANCE 2016-17 ADOPTED BUDGET
Capital Debt Associated Transportation General Projects Service Student Body Vehicle Fund Fund Fund Fund Fund
Nonspendable Fund Balance $ 550,000 $ - $ - $ - $ - Restricted Fund Balance 3,200,000 1,421,000 12,616,789 1,525,000 1,060,734 Committed Fund Balance - 3,882,900 - - - Assigned Fund Balance 500,000 740,000 - - - Unassigned Fund Balance 1,264,152 - - - - Total Beginning Fund Balance $ 5,514,152 $ 6,043,900 $ 12,616,789 $ 1,525,000 $ 1,060,734
2016-17 Revenues and Other Sources$ 349,314,120 $ 15,291,100 $ 24,396,700 $ 4,202,863 $ 899,373
2016-17 Expenditures and Other Uses$ (346,186,188) $ (17,002,609) $ (26,104,270) $ (4,268,932) $ (1,816,826)
Nonspendable Fund Balance 550,000 - - - - Restricted Fund Balance 4,200,000 875,000 10,909,219 1,458,931 143,281 Committed Fund Balance - 1,429,891 - - - Assigned Fund Balance 750,000 2,027,500 - - - Unassigned Fund Balance 3,142,084 - - - - Total Ending Fund Balance $ 8,642,084 $ 4,332,391 $ 10,909,219 $ 1,458,931 $ 143,281
154 2016-2017
ADOPTED BUDGET
INFORMATIONAL SECTION
12033 SE 256TH STREET, KENT, WA 98030 KING COUNTY | WA WWW.KENT.K12.WA.US
155 Kent School District
Property Taxes
Property tax revenues are collected as the result of special levies passed by the voters in the district. Per Revised Code of Washington 84.60.020, the tax assessment date is January 1 of the calendar year of collection. The tax lien date is January 1 of the year of collection and taxes receivable are recognized as of that date. Current year taxes are due by April 30. However, without incurring penalty, the taxpayer may elect to pay one-half of their tax liability by April 30, with the remaining balance due by October 31 and are then delinquent after that date. Typically, just over half of total taxes are collected by April 30. King County forecloses on property following the third year of delinquency. Since the district’s fiscal year begins on September and ends on the following August 31, a portion of two different calendar year property tax levies are included in each fiscal year. Taxes may be levied for all funds of the district except for the Associated Student Body (ASB) Fund. In Washington State, both real and personal property are assessed for property tax purposes. Personal property refers to assets used in conducting a business. The chief characteristic distinguishing personal property from real property is mobility, meaning it can be moved from one place to another. Unless specifically exempt, all tangible personal property is taxable, including items such as: office equipment, communication equipment, supplies and materials not held for resale or not components of a product, tools, furniture and fixtures used in a business, leased or rented equipment, leasehold and tenant improvements, and lessee-owned improvements on public land, machinery and equipment used in agriculture, construction or manufacturing, commercial vessels not subject to excise tax, boathouses, portable buildings and office trailers. The following charts and tables reflect historical, current and projected assessed values, tax rates, tax levies and collections of the Kent School District.
156 KENT SCHOOL DISTRICT NO. 415 ASSESSED VALUE OF TAXABLE PROPERTY AND PROPERTY TAX RATES ALL OVERLAPPING TAXING AUTHORITIES 2010 THROUGH 2016 ACTUAL and 2017-2020 PROJECTED
Debt Capital Total Calendar Assessed General Service Projects District King Port of Rural City of Year Valuation Fund Fund Fund Levy State County Seattle Libraries Kent Total
2010 $ 18,188,002,178 $ 2.807 $ 1.724 $ 0.278 $ 4.809 $ 2.223 $ 1.285 $ 0.216 $ 0.485 $ 2.362 $ 11.379 2011 $ 17,559,853,978 $ 3.254 $ 1.845 $ 0.288 $ 5.387 $ 2.280 $ 1.338 $ 0.224 $ 0.566 $ 1.484 $ 11.279 2012 $ 16,822,080,478 $ 3.552 $ 1.746 $ 0.301 $ 5.600 $ 2.423 $ 1.416 $ 0.230 $ 0.570 $ 1.568 $ 11.806 2013 $ 15,780,533,835 $ 3.847 $ 1.861 $ 0.321 $ 6.028 $ 2.567 $ 1.541 $ 0.233 $ 0.570 $ 1.694 $ 12.633 2014 $ 16,523,646,922 $ 3.744 $ 1.684 $ 0.306 $ 5.735 $ 2.470 $ 1.516 $ 0.215 $ 0.562 $ 1.645 $ 12.143 2015 $ 18,680,289,494 $ 3.629 $ 1.406 $ 0.379 $ 5.414 $ 2.285 $ 1.345 $ 0.189 $ 0.503 $ 1.576 $ 11.312 2016 $ 19,957,076,436 $ 3.591 $ 1.398 $ 0.355 $ 5.344 $ 2.169 $ 1.480 $ 0.170 $ 0.477 $ 1.511 $ 11.151 Projected: 2017 $ 20,954,930,258 $ 3.521 $ 1.341 $ 0.389 $ 5.251 $ 2.126 $ 1.451 $ 0.166 $ 0.468 $ 1.481 $ 10.942 2018 $ 21,583,578,166 $ 3.160 $ 1.302 $ 0.377 $ 4.839 $ 2.104 $ 1.436 $ 0.164 $ 0.463 $ 1.466 $ 10.473 2019 $ 22,231,085,511 $ 3.097 $ 1.264 $ 0.458 $ 4.819 $ 2.083 $ 1.422 $ 0.163 $ 0.458 $ 1.452 $ 10.397 2020 $ 22,898,018,076 $ 3.035 $ 1.227 $ 0.445 $ 4.707 $ 2.062 $ 1.408 $ 0.161 $ 0.454 $ 1.437 $ 10.229
Source Data: King County Assessor's Office Note: Projected growth in assessed valuation - 5% (2017), 3% (2018-2020)
157
53.1%
53.1%
53.1%
53.0%
52.4%
48.5%
45.0%
41.4%
% OF
TOTAL
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
COLLECTED BY 8/31 COLLECTED BY
99.9% 56,005,386
99.9% 56,076,969
99.9% 53,163,588
99.7% 49,685,548
98.5% 49,228,529
91.7% 45,075,301
89.1% 42,080,752
78.8% 35,822,763
% OF
2017
$5.251 $5.251
93,435,941
92,608,907
85,316,750
83,234,786
68,143,789
105,393,877
105,528,736
100,044,969
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
2016
$5.344 $5.344
27,534,375
27,648,637
26,040,015
27,476,875
28,934,314
30,601,266
31,241,313
21,007,128
DEBT
FUND COLLECTED LEVY AMOUNT LEVY
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
6,976,602
6,996,160
6,977,977
4,989,681
4,982,072
4,933,812
4,960,734
4,950,878
2015
$5.414 $5.414
FUND
CAPITAL
CALENDAR YEAR TAX COLLECTIONSTAX YEAR CALENDAR
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
70,882,900
70,883,939
67,026,978
60,969,385
58,692,521
49,781,672
47,032,739
42,185,783
FUND
2014
$5.735 $5.735
GENERAL PROJECTS SERVICE TOTAL TOTAL
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
Calendar Year
5.251$ 5.251$
5.344$ 5.344$
5.414$ 5.414$
5.735$ 5.735$
6.028$ 6.028$
5.600$ 5.600$
5.387$ 5.387$
4.809$ 4.809$
$1,000
RATE PER
ASSESSED
2013
$6.028 $6.028
KENT SCHOOL DISTRICT NO. 415 NO. DISTRICT SCHOOL KENT
FOR CALENDAR YEARS 2010 2017TO YEARS CALENDAR FOR
Property Tax Rates Tax Property
PROPERTY TAX LEVIES AND COLLECTIONS AND LEVIES TAX PROPERTY
LEVY VALUE
93,715,368
93,976,032
92,999,279
93,442,140
86,495,728
TOTAL
105,451,451
105,586,234
100,100,685
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
2012
$5.600 $5.600
DEBT
27,500,000
27,614,119
26,007,505
27,526,636
29,008,391
29,003,761
32,003,087
31,004,294
FUND
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
2011
$5.387 $5.387
PROPERTY TAX LEVIES TAX PROPERTY
7,000,000
7,019,624
7,001,380
5,004,404
5,001,224
5,000,689
5,000,609
5,000,665
FUND
CAPITAL
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
2010
$4.809 $4.809
70,951,451
70,952,491
67,091,800
61,184,328
59,966,417
58,994,829
56,438,444
50,490,769
FUND
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$4.00
$4.50
$5.00
$5.50
$6.00
$6.50 $7.00
Tax Rate Tax
TAX
2017
2016
2015
2014
2013
2012
2011
2010
YEAR Note: 2016budgeted2017andamountsonbased (CALENDAR) GENERAL PROJECTS SERVICE
158 Based on current real estate market data, the median selling price for homes in Kent, WA. from October 2015 to April 2016 was $303,750. This represents an increase of $20,000 or approximately 7% over the previous six-month period. Over the past five years, from April 2011 through April 2016, median sales prices have appreciated $92,500, from $217,500 to $310,000 or approximately 40%.
The tax levy for 2016-17 is estimated to be $5.39 per thousand of assessed valuation. The following table and chart depicts typical taxes paid by homeowners over a range of property values from $195,000 to $350,000.
KENT SCHOOL DISTRICT PROPERTY TAX LEVIES FOR TYPICAL HOME VALUES FOR CALENDAR YEARS 2011 TO 2020 $5,000 $4,500 $4,000 $3,500 $3,000 $2,500 $350,000 Home value $2,000
TaxLiability $200,000 Home value $1,500 $195,000 Home value $1,000 $500 $- 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Calendar Year
Assessed Value Assessed Value Assessed Value Year Tax Rate Value (A) $195,000 (B) Tax $200,000 (B) Tax $350,000 (B) Tax 2011 5.39$ 100% $ 195,000 1,050$ $ 200,000 1,077$ $ 350,000 1,885$ 2012 5.60$ 97% $ 188,265 1,054$ $ 193,093 1,081$ $ 337,912 1,892$ 2013 6.03$ 96% $ 180,355 1,087$ $ 184,980 1,115$ $ 323,715 1,951$ 2014 5.73$ 94% $ 169,189 $ 970 $ 173,527 $ 995 $ 303,672 1,741$ 2015 5.41$ 105% $ 177,156 $ 959 $ 181,698 $ 984 $ 317,972 1,721$ 2016 5.34$ 113% $ 200,278 1,070$ $ 205,413 1,098$ $ 359,473 1,921$ 2017 5.25$ 112% $ 224,665 1,180$ $ 230,426 1,210$ $ 403,245 2,117$ 2018 4.84$ 103% $ 231,405 1,120$ $ 237,339 1,148$ $ 415,343 2,010$ 2019 4.82$ 103% $ 238,347 1,149$ $ 244,459 1,178$ $ 427,803 2,062$ 2020 4.71$ 103% $ 245,498 1,156$ $ 251,793 1,185$ $ 440,637 2,074$
(A) Value is the percentage the assessed value either increased or decreased compared to the prior year. (B) Average home values in the Kent School District range from $200,000 to $350,000.
159 Kent School District Educational Program and Operations (EP&O) Levy
Educational Program and Operations (EP&O) Levy
Calendar Year 2016 Levy: 2016 Levy Base $ 266,483,144 2016 Levy Authority Percentage 28.89% Interdistrict Transfers $ 17,945 Levy Authority After Transfers $ 77,004,925 Maximum 2016 Local Effort Assistance $ 6,050,630 2016 Levy Authority $ 70,954,295 Voter Authorized Levy $ 79,000,000 Levy Rollback $ (8,045,705)
Calendar Year 2017 Estimated Levy: 2017 Levy Base $ 272,622,638 2017 Levy Authority Percentage 28.89% Interdistrict Transfers $ 28,525 Levy Authority After Transfers $ 78,789,205 Maximum 2017 Local Effort Assistance $ 6,307,879 2017 Levy Authority $ 72,481,326 Voter Authorized Levy $ 82,300,000 Levy Rollback $ (9,818,674)
Levy Collection Amount Amount Percentage Budgeted Fall 2016 $ 70,954,295 47.02%$ 33,362,710 Spring 2017 $ 72,481,326 52.83%$ 38,291,882 Total M & O Levy $ 71,654,591
160 Educational Program and Operations (EP&O) Levy, continued
EP&O Portion of Salaries for Formula Staff: Certificated Instructional Staff $ 16,159,980 Certificated Administrative Staff 5,670,960 Classified Staff 6,629,154 Total EP&O Portion of Salaries for Formula Staff $ 28,460,094
Above Formula Staff, Substitutes and Extracurricular Certificated Instructional Staff $ 8,629,965 Certificated Administrative Staff 1,831,257 Classified Staff 5,496,820 Substitutes 2,670,500 Extracurricular 893,930 Total Above Formula Staff, Subs. And Extracurricular $ 19,522,472
$ 47,982,566
EP&O Portion of Salaries for Formula and Above Formula Staff $ 47,982,566 67.0% EP&O Portion of Payroll Taxes and Other Benefits 9,244,850 12.9% EP&O Portion of Salaries, Payroll taxes and Other Benefits 57,227,416 79.9% EP&O Portion of Materials, Supplies and Operating Costs 2,527,510 3.5% EP&O Portion for Basic Education 59,754,926 83.4% EP&O Portion of Special Education (Personnel & MSOC) 10,330,696 14.4% EP&O Portion of Transportation (Personnel & MSOC) 1,568,969 2.2% Total Educational Programs and Operations Levy $ 71,654,591 100.0%
161 Kent School District Enrollment History and Projection Methods
The Kent School District prepares all enrollment projections internally through the Fiscal Services department. For budgeting and capital planning purposes, enrollment growth projections are based on the cohort survival method with some district modifications. This method is based on calculating or projecting the number of students that “survive” or move from one grade level to the next. King County live birth data and the District’s relational percentage average is used to determine the number of kindergartners expected to enter the district each year.
HISTORICAL AND PROJECTED HEADCOUNT ENROLLMENT by GRADE LEVEL
Enrollment as of October 1 Grades K-6 Grades 7-8 Grades 9-12 Total 2020 Projected 15,932 4,486 7,559 27,977 2019 Projected 15,711 4,361 7,485 27,557 2018 Projected 15,515 4,103 7,423 27,041 2017 Projected 15,248 4,037 7,491 26,776 2016 Adopted 14,525 4,009 7,827 26,361 2015 Actual 14,620 4,074 7,818 26,512 2014 Actual 14,572 4,195 7,956 26,723 2013 Actual 14,456 4,167 7,940 26,563 2012 Actual 14,208 4,277 8,126 26,611 2011 Actual 14,003 4,216 8,396 26,615 2010 Actual 13,962 4,248 8,420 26,630 2009 Actual 14,027 4,290 8,447 26,764 2008 Actual 14,027 4,270 8,534 26,831 2007 Actual 13,958 4,321 8,583 26,862 2006 Actual 14,016 4,465 8,515 26,996
Note: Projected enrollments 2017-2020 are taken from the 2017-2022 Capital Facilities Plan.
The District’s adopted budget requirements are based on the number of projected students. State school funding, the primary source of District revenue, is calculated on the basis of number and type of students enrolled. The following graph displays student enrollment (headcount) for five years based on actual enrollment as of October 1, and projected enrollment for the next five years.
162 KENT SCHOOL DISTRICT NO. 415 THREE YEAR ENROLLMENT HISTORY BY SCHOOL (FTE)
Actual October FTE Adopted FTE School Location Grades 2013-14 2014-15 2015-16 2016-17
Senior High Schools Kent-Meridian 10020 SE 256th Street 9-12 1,990.00 2,007.80 1,954.20 1,989.00 Kentlake 21401 SE Falcon Way 9-12 1,423.20 1,371.00 1,333.80 1,339.00 Kentridge 12430 SE 208th Street 9-12 1,997.60 2,025.00 1,973.60 1,980.00 Kentwood 25800 164th Avenue SE 9-12 1,840.20 1,815.20 1,810.41 1,877.00
Middle Schools Cedar Heights 19640 SE 272nd Street 7-8 627.24 645.40 673.20 636.00 Mattson 16400 SE 251st Street 7-8 621.60 605.02 621.00 620.00 Meeker 12600 SE 192nd Street 7-8 681.00 681.60 630.00 613.00 Meridian 23480 120th Avenue SE 7-8 645.05 682.00 624.40 600.00 Millcreek 620 Central Avenue N. 7-8 859.00 878.00 820.40 861.00 Northwood 17007 SE 184th Street 7-8 639.82 639.80 644.00 621.00
Elementary Schools Carriage Crest 18235 140th Avenue SE K-6 392.53 386.88 385.88 417.00 Cedar Valley 26500 Timberlane Way SE K-6 305.00 292.00 294.00 285.00 Covington 17070 SE Wax Road K-6 442.00 434.50 484.00 486.00 Crestwood 25225 180th Avenue SE K-6 462.34 456.00 458.00 474.00 East Hill 9825 S. 240th Street K-6 514.03 592.00 586.00 570.00 Emerald Park 11800 SE 216th Street K-6 454.50 449.50 494.45 508.00 Fairwood 16600 148th Avenue SE K-6 399.10 397.50 412.00 383.00 George Daniel 11310 SE 248th Street K-6 514.00 566.00 520.00 520.00 Glenridge 19405 120th Avenue SE K-6 453.50 428.50 448.00 463.00 Grass Lake 28700 191st Place SE K-6 406.50 396.10 384.00 398.00 Horizon 27640 144th Avenue SE K-6 442.03 416.50 446.00 431.00 Jenkins Creek 26915 186th Avenue SE K-6 318.00 343.03 414.03 429.00 Kent 24700 64th Avenue S. K-6 642.00 666.00 592.00 612.00 Kent Valley Early Learning Ctr 317 4th Avenue S. PreK-K see note 205.00 203.00 Lake Youngs 19660 142nd Avenue SE K-6 476.33 458.00 495.00 490.00 Martin Sortun 12711 SE 248th Street K-6 568.50 570.50 676.00 729.00 Meadow Ridge 27710 108th Avenue SE K-6 545.00 561.00 552.00 536.00 Meridian 25621 140th Avenue SE K-6 566.50 588.50 632.00 628.00 Millennium 11919 SE 270th Street K-6 567.00 573.00 566.00 572.00 Neely-O'Brien 6300 S. 236th Street K-6 768.00 743.00 640.00 650.00 Panther Lake 10200 SE 216th Street K-6 650.00 655.00 653.00 669.00 Park Orchard 11010 SE 232nd Street K-6 541.06 553.00 545.95 532.00 Pine Tree 27825 118th Avenue SE K-6 520.03 530.00 491.00 460.00 Ridgewood 18030 162nd Place SE K-6 493.53 475.03 470.75 415.00 Sawyer Woods 31135 228th Avenue SE K-6 413.22 417.78 413.50 455.00 Scenic Hill 26025 Woodland Way S. K-6 642.00 610.00 618.00 629.00 Soos Creek 12651 SE 218th Place K-6 323.00 310.50 336.76 325.00 Springbrook 20035 100th Avenue SE K-6 497.00 533.00 533.00 542.00 Sunrise 22300 132nd Avenue SE K-6 495.53 515.55 561.05 592.00
Other Locations Mountain View Academy 22420 Military Road S. 3-12 331.48 320.65 287.65 280.00 Phoenix Academy 11000 SE 264th St. 9-12 274.80 291.00 298.30 298.00 Regional Justice Center 401 Fourth Avenue N. 9-12 2.00 8.00 2.00 4.00
Total Enrollment (FTE) 25,745.22 25,888.84 25,980.33 26,121.00
Note: Kent Valley Early Learning Center (KVELC) opened in 2014-15; for that year, enrollments were reported at the student's home school. KVELC serves Kent and Neely-O'Brien elementary schools.
163 Kent School District Staffing Allocations and Projections
KENT SCHOOL DISTRICT NO. 415 FULL TIME EQUIVALENT DISTRICT EMPLOYEES BY PROGRAM
Actual FTE Projected 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Regular Education Certificated (A) 1,264.00 1,289.32 1,326.65 1,444.44 1,526.78 1,570.19 Classified (B) 234.40 271.12 268.85 287.57 277.65 288.43
Special Education Certificated (C) 218.93 205.52 206.27 205.69 216.79 232.92 Classified (D) 180.25 184.12 172.85 177.50 177.16 198.69
Vocational Education Certificated (E) 53.55 54.48 55.11 62.68 65.47 63.30 Classified (D) 6.47 7.20 6.79 6.46 5.93 6.15
Compensatory Education Certificated (E) 58.08 75.90 76.46 75.22 75.85 81.13 Classified (D) 66.61 81.01 84.20 90.53 111.17 121.21
Other Instructional Programs Certificated (E) 0.27 0.15 1.15 1.16 2.15 1.35 Classified (D) - 0.31 0.31 0.31 1.09 1.94
Support Services Administrators 2.50 3.00 3.00 4.00 3.00 3.00 Classified (F) 413.51 459.59 420.92 436.84 447.89 464.39
Total Certificated FTE 1,597.33 1,628.36 1,668.64 1,793.19 1,890.04 1,951.89 Total Classified FTE 901.25 1,003.35 953.92 999.20 1,020.89 1,080.81 TOTAL FTE 2,498.58 2,631.71 2,622.56 2,792.39 2,910.92 3,032.70
Source: OSPI Report 1801
Representative position descriptions: (A) Teachers, Librarians, Principals, Nurses (B) Teacher aides, office assistants, registrars, library assistants (C) Teachers, speech therapists, occupational therapists, psychologists (D) Teacher aides (E) Teachers (F) Bus drivers, food service workers, custodians, bookkeepers, administrative assistants, maintenance workers accounting technicians, warehouse workers, mechanics, etc
164 Kent School District 2016-2017 Materials, Supplies & Operating Costs (MSOC) Budget
The District provides each school with its discretionary, non-personnel budget allocation based on a Weighted Student Allocation (WSA) method. This method provides funding based on student needs and funding equity. Rather than using a rate-per-student to determine a school’s MSOC allocation, the WSA method uses a three-part formula consisting of a Base Student Cost (BSC), a Weighted Factor (WF), and enrollment. The WSA formula is: Weighted Student Allocation = Enrollment + Poverty Factor + Mobility Index.
MSOC allocations for District departments are based on a combination of historical expenditure levels and known or anticipated current needs.
The District’s total MSOC (materials, supplies, and operating costs) allocations for the current and prior two years are shown below.
Comparison of MSOC Budget
MSOC Category 2014-15 2015-16 2016-17 Difference* % Change School Allocations $ 2,206,906 $ 2,368,477 $ 2,323,940 $ (44,537) -1.92% Department Allocations 8,230,390 8,437,695 8,720,430 282,735 3.24% Textbooks/Consumables 1,100,000 3,687,354 2,314,030 (1,373,324) -59.35% District Operational 6,527,153 6,776,177 7,256,572 480,395 6.62% Utilities 5,560,000 5,560,000 5,530,000 (30,000) -0.54% Inclusive Education 4,440,860 4,083,754 4,159,044 75,290 1.81% Transportation 1,500,820 1,506,151 1,740,705 234,554 13.47% Grants/Categorical 7,975,306 11,154,046 8,935,874 (2,218,172) -24.82% Nutrition Services 6,406,233 6,386,543 6,305,207 (81,336) -1.29% Total MSOC $ 43,947,668 $ 49,960,197 $ 47,285,802 $ (2,674,395) -5.66% *Difference is between 2016-17 and 2015-16 MSOC: Materials, Supplies and Operating Costs
MSOC allocations by each school and department are shown on the following pages.
165 Kent School District 2016-2017 Budget Allocations by School (Non-Personnel) MSOC – Materials, Supplies, and Operating Costs
SCHOOL ALLOCATIONS
ELEMENTARY SCHOOLS (sorted largest to smallest) 2015-16 2016-17 Increase / (Decrease) Total Total Total Projected WS* Projected WS* Projected WS* Schools Enrollment Allocation Enrollment Allocation Enrollment Allocation Martin Sortun 621 50,599$ 729 58,291$ 108 $ 7,692 Panther Lake 683 60,467 669 58,280 (14) (2,187) Meridian 722 55,367 664 49,690 (58) (5,677) Neely-O'Brien 650 56,646 650 56,945 - 299 Scenic Hill 628 61,599 629 64,554 1 2,955 Kent 624 54,147 612 56,108 (12) 1,961 Sunrise 557 38,607 592 41,969 35 3,362 Meadow Ridge 609 53,377 572 48,897 (37) (4,480) Millennium 585 52,830 572 51,139 (13) (1,691) East Hill 625 57,364 570 53,624 (55) (3,740) Park Orchard 623 56,418 568 53,947 (55) (2,471) George Daniel 624 57,730 556 53,023 (68) (4,707) Springbrook 553 50,224 542 48,938 (11) (1,286) Covington 489 37,852 522 39,763 33 1,911 Emerald Park 486 40,526 508 40,693 22 167 Lake Youngs 470 30,015 490 31,060 20 1,045 Crestwood 490 35,199 474 34,253 (16) (946) Glenridge 440 36,552 463 38,374 23 1,822 Pine Tree 512 42,742 460 39,335 (52) (3,407) Sawyer Woods 440 32,323 455 32,920 15 597 Horizon 434 34,388 431 33,702 (3) (686) Jenkins Creek 396 31,660 429 33,452 33 1,792 Carriage Crest 440 35,771 417 34,339 (23) (1,432) Ridgewood 498 32,979 415 27,809 (83) (5,170) Grass Lake 445 26,686 398 25,306 (47) (1,380) Fairwood 437 32,896 395 29,683 (42) (3,213) Soos Creek 337 27,236 373 27,187 36 (49) Cedar Valley 315 25,491 285 23,787 (30) (1,704) 14,733 1,207,691$ 14,440 1,187,068$ (293) $ (20,623)
*WSA: Weighted Student Allocation, based on: a) student needs, b) equity, c) basic administrative expenditures Formula: WSA = Enrollment Factor + Poverty Factor + ELL Factor
166 Kent School District 2016-2017 Budget Allocations by School (Non-Personnel), continued MSOC – Materials, Supplies, and Operating Costs
SCHOOL ALLOCATIONS
MIDDLE SCHOOLS (sorted largest to smallest) 2015-16 2016-17 Increase / (Decrease) Total Total Total Projected WS Projected WS Projected WS Schools Enrollment Allocation Enrollment Allocation Enrollment Allocation Mill Creek 869 $ 85,236 861 $ 82,832 (8) (2,404)$ Cedar Heights 675 57,608 636 53,201 (39) (4,407) Northwood 609 49,361 621 49,553 12 192 Mattson 591 50,438 620 51,436 29 998 Meeker 692 64,119 613 56,357 (79) (7,762) Meridian 655 60,882 600 54,342 (55) (6,540) 4,091 $ 367,644 3,951 $ 347,721 (140) (19,923)$
HIGH SCHOOLS (sorted largest to smallest) 2015-16 2016-17 Increase / (Decrease) Total Total Total Projected WS Projected WS Projected WS Schools Enrollment Allocation Enrollment Allocation Enrollment Allocation Kent-Meridian 1,995 $ 197,176 2,019 $ 192,247 24 (4,929)$ Kentridge 2,018 168,619 2,071 169,353 53 734 Kentwood 1,807 154,583 1,934 163,773 127 9,190 Kentlake 1,415 121,406 1,401 116,675 (14) (4,731) Kent Phoenix 315 35,956 298 32,689 (17) (3,267) 7,550 $ 677,740 7,723 $ 674,737 173 (3,003)$
Projected WS Projected WS Projected WS School Enrollment Allocation Enrollment Allocation Enrollment Allocation i-Grad 340 $ 69,500 458 $ 69,500 118 -$
Projected WS Projected WS Projected WS School Enrollment Allocation Enrollment Allocation Enrollment Allocation KMVA 325 $ 24,676 280 $ 21,484 (45) (3,192)$
Projected WS Projected WS Projected WS School Enrollment Allocation Enrollment Allocation Enrollment Allocation KVELC 232 $ 21,226 239 $ 23,430 7 2,204$
TOTAL SCHOOL ALLOCATIONS: 2015-16 2016-17 Increase / (Decrease) Total Total Total Projected WS Projected WS Projected WS Enrollment Allocation Enrollment Allocation Enrollment Allocation 27,271 $ 2,368,477 27,091 $ 2,323,940 (180) (44,537)$
167 Kent School District 2016-2017 Budget Allocations by Department (Non-Personnel)
DEPARTMENT ALLOCATIONS Materials, Supplies and Operating Costs (MSOC)
Budget Budget Increase / DEPARTMENT 2015-16 2016-17 (Decrease) Board of Directors $ 63,000 $ 63,000 -$ Superintendent 38,000 38,000 -
Academics and Innovation: Chief Academics and Innovation Officer $ 275,709 $ 263,557 $ (12,152) Director of Early Learning 15,200 15,200 - School Improvement Officers 52,000 52,000 - Standards Based Instruction - - - Curriculum Alignment 63,220 123,813 60,593 Fine Arts 81,072 67,925 (13,147) Health and Fitness 26,857 8,250 (18,607) Highly Capable 27,515 26,788 (727) Language Arts 164,093 106,590 (57,503) Math 219,447 183,095 (36,352) Science 89,128 40,300 (48,828) Social Studies 42,179 9,585 (32,594) World Language 27,727 8,925 (18,802) International Baccalaureate 23,000 33,820 10,820 CTE Administration 44,153 30,000 (14,153) Professional Development 585,000 585,000 - Total Academics and Innovation $ 1,736,300 $ 1,554,848 $ (181,452) Accountability: Chief Accountability 78,569 71,569 (7,000) Research & Assessment 141,357 134,840 (6,517) Report Cards - - - Counseling In-Service - - - Health Services 93,391 93,391 - Drug Free Schools 19,360 19,360 - Becca Reporting 15,323 7,000 (8,323) Total Accountability $ 348,000 $ 326,160 $ (21,840)
Human Resources $ 385,000 $ 460,352 $ 75,352
Technology, Security & Community Connections: IT Instructional, Operations/Admin 2,885,975 2,729,950 (156,025) Print Shop & Mail Services 310,000 310,000 - Safety and Security 120,000 670,000 550,000 Community Connections 166,000 166,000 - Total Technology $ 3,481,975 $ 3,875,950 $ 393,975 Business Services: Chief Business Officer 124,000 124,100 100 Fiscal Services 68,000 106,000 38,000 Purchasing & Distribution Svcs. 52,420 52,420 - Maintenance 1,240,000 1,361,700 121,700 Operations 505,000 360,000 (145,000) Environmental Services 26,000 26,000 - Risk Management 10,000 10,000 - Athletics 360,000 361,900 1,900 Total Business Services $ 2,385,420 $ 2,402,120 $ 16,700
Total Department Allocations $ 8,437,695 $ 8,720,430 $ 282,735
168 Kent School District 2016-2017 Operational Budget
DISTRICT OPERATIONAL Increase/ 2015-16 2016-17 (Decrease) Operational Property & Liability Insurance $ 1,550,150 $ 1,783,200 $ 233,050 Property & Liability Insurance Deductibles 196,000 150,000 (46,000) District Copier Program 350,000 350,000 - State Auditor's Audit Fee 85,000 85,000 - Election Expense 350,000 200,000 (150,000) NSBA-National School Boards Association Affiliate 10,000 10,000 - WSSDA-Washington State School Directors' Assoc. 26,000 26,000 - WABS-Washington Alliance for Better Schools 7,000 7,000 - WASA EduPortal Services 7,000 7,000 - NEWS Membership 20,000 20,000 - School Information Research Services 2,000 2,000 - Community Involvement/Services 6,300 6,300 - Courier Services 4,200 4,200 - High School Graduation @ ShoWare 30,000 30,000 - Principal Contract Professional Development 236,000 180,000 (56,000) School Resource Officer Agreement 462,000 500,000 38,000 School Closure Notice Fee - 1,000 1,000 District Alarm Monitoring Contract 45,000 50,000 5,000 I-Grad Lease 200,000 250,000 50,000 Bond Service Fees 10,000 10,000 - Sub-Total Operational $ 3,596,650 $ 3,671,700 $ 75,050 Inspection & Permit Fees State L&I Elevator Permits $ 7,500 $ 8,000 $ 500 State L&I Pressure Vessels 15,000 20,000 5,000 Fire Permits/Inspections 85,500 90,000 4,500 Property Tax Fees 12,000 12,000 - Sub-Total Inspection & Permit Fees $ 120,000 $ 130,000 $ 10,000 Technology Licensing/Maint. Microsoft School Agreement Computer Licensing $ 684,121 $ 704,644 $ 20,523 WSIPC Skyward (student, financial, IEP Online) 575,983 593,263 17,280 Edgenuity 94,854 97,700 2,846 I-Ready 191,198 196,934 5,736 Other Various License Fees 70,540 137,965 67,425 School Data Solutions-Homeroom Plus 93,147 95,941 2,794 Other Various School/Education software & licensing 142,830 147,790 4,960 Naviance 152,030 156,590 4,560 Allovue - 150,000 150,000 Data Center Infrastructure Maintenance (APC) 343,197 327,128 (16,069) Commvault support 130,690 155,000 24,310 Automatic Student Transfer Software System - - - Other network support contracts 187,891 193,929 6,038 Web Sites Hosting 108,958 144,864 35,906 Web Filtering 108,291 111,540 3,249 HP Support Contract 115,000 91,129 (23,871) SchoolPace eIRLA 146,073 150,455 4,382 Sub-Total Technology Licensing/Maintenance $ 3,144,803 $ 3,454,872 $ 310,069 TOTAL DISTRICT OPERATIONAL $ 6,861,453 $ 7,256,572 $ 395,119
169
Kent School District 2016-2017 Textbook & Other Classroom Resources Budget
District Level Textbook Budget
2015-2016 2016-2017 Budget Budget TextBooks: Social Studies $40,000 $113,500 Math 9,000 516,830 Language Arts 6,000 97,400 Science 160,000 140,000 Highly Capable 5,000 2,000 World Language 3,500 9,100 Health/Fitness 4,500 5,000 Art 8,000 12,000 Total Textbooks $236,000 $895,830
Classroom Resources Materials: Math $420,000 $250,000 Language Arts 79,000 350,000 Science 65,000 485,000 Health/Fitness 22,750 10,000 Art 47,550 21,650 Social Studies 11,620 13,500 Highly Capable 3,500 8,700 Total Classroom Resources Mat. $649,420 $1,138,850
Instructional Technology Software: Language Arts $88,000 $75,750 Art $1,500 $0 Math $68,580 $110,000 Science 45,000 89,100 Health /Fitness 1,500 4,500 Social Studies 10,000 0 Total Inst. Technology Software $214,580 $279,350 MMH Journeys 977,250 0 IRLA Expansion and Expeditionary Learning Modules 1,226,002 0 Foundational Skill Toolkit for K-2 384,102 0 Total District Level Textbook Budget $3,687,354 $2,314,030
170 Kent School District General Obligation Bonds and Long-Term Debt
Discussion of the District’s capital facilities projects and related funding was provided earlier in this document in the Financial Section, as part of the Capital Projects Fund. Current debt schedules for the District’s outstanding long-term debt are provided on the pages that follow.
171
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-
-
-
-
-
-
-
-
109,482
216,675
321,628
424,387
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
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-
-
-
-
-
-
-
447,277
111,819
111,819
111,820
111,820
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-
-
-
-
-
-
-
-
-
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-
-
-
-
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-
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-
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-
-
-
-
-
$1,800,000
2,337
4,626
6,867
9,061
Dated5/08/08
22,891
2008Bonds LGO
OriginalIssue Amount
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-
-
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-
-
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-
-
-
-
-
-
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-
424,386
104,953
102,759
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-
-
- 109,482
- 107,193
1,080,000
1,080,000
2,115,000
Balance Principal InterestPayments Total Balance
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-
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-
-
-
-
21,600
2,200,500
1,101,600
1,077,300
Total PaymentsTotal
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-
-
$15,000,000
Dated11/07/07
85,500
21,600
42,300
2001B UTGO Bonds2001B UTGO
OriginalIssue Amount
Interest
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- 21,600
2,115,000
Principal
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-
-
-
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-
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-
-
-
-
-
- 1,080,000
-
- 1,035,000
3,590,000
Balance
AUGUST 31, 201631, AUGUST
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-
KENT SCHOOL DISTRICT NO. 415 NO. DISTRICT SCHOOL KENT
3,661,800
3,661,800
Total PaymentsTotal
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-
-
OUTSTANDING GENERAL OBLIGATION BONDS/LONG-TERM DEBT BONDS/LONG-TERM OBLIGATION GENERAL OUTSTANDING
$35,000,000
Dated11/01/06
71,800
71,800
2006 UTGO Bonds2006 UTGO
OriginalIssue Amount
Interest
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-
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-
-
-
-
-
-
3,590,000
3,590,000
Principal
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,655,000
5,655,000
Balance
11,020,000
11,020,000
20,220,000
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-
-
-
-
-
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-
-
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-
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-
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-
-
-
-
141,375
275,500
5,796,375
5,640,500
9,705,500
21,559,250
Total PaymentsTotal
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-
-
-
$69,265,000
Dated5/02/05
141,375
275,500
505,500
OriginalIssue Amount
1,339,250
Interest
2005Refunding Bonds
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-
-
-
-
- 141,375
- 275,500
Principal
DUE
DATE
Total 20,220,000
12/1/2032
6/1/2032
12/1/2031
6/1/2031
12/1/2030
6/1/2030
12/1/2029
6/1/2029
12/1/2028
6/1/2028
12/1/2027
6/1/2027
12/1/2026
6/1/2026
12/1/2025
6/1/2025
12/1/2024
6/1/2024
12/1/2023
6/1/2023
12/1/2022
6/1/2022
12/1/2021
6/1/2021
12/1/2020
6/1/2020
12/1/2019
6/1/2019
12/1/2018 5,655,000
6/1/2018
12/1/2017 5,365,000
6/1/2017 12/1/2016 9,200,000
172
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1,800,000
1,800,000
3,540,000
3,540,000
5,240,000
5,240,000
6,895,000
6,895,000
8,510,000
8,510,000
10,085,000
10,085,000
11,625,000
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-
27,000
53,100
70,100
86,650
102,800
118,550
1,827,000
1,793,100
1,770,100
1,741,650
1,717,800
1,693,550
1,673,950
12,675,350
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-
$14,600,000
Dated3/28/12
27,000
27,000
53,100
53,100
70,100
70,100
86,650
86,650
102,800
118,550
133,950
OriginalIssue Amount
1,050,350
2012Refunding Bonds
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-
-
-
-
-
-
-
-
-
-
-
-
-
102,800
118,550
1,800,000
1,740,000
1,700,000
1,655,000
1,615,000
1,575,000
1,540,000
11,625,000
-
-
-
-
-
-
-
-
-
-
-
-
-
10,000,000
10,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
-
-
-
-
-
-
-
-
-
-
-
-
256,350
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
5,384,525
22,818,675
10,256,350
-
-
-
-
-
-
-
-
-
-
-
-
2010QSCB
$15,000,000
Dated11/04/10
256,350
384,525
OriginalIssue Amount
7,818,675
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
256,350
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
384,525
15,000,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10,000,000
5,000,000
1,510,000
1,510,000
2,975,000
2,975,000
4,395,000
4,395,000
5,775,000
5,775,000
7,120,000
7,120,000
8,430,000
8,430,000
9,710,000
AUGUST 31, 201631, AUGUST
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
KENT SCHOOL DISTRICT NO. 415 NO. DISTRICT SCHOOL KENT
22,650
44,625
65,925
86,625
103,438
119,813
1,532,650
1,509,625
1,485,925
1,466,625
1,448,438
1,429,813
1,415,813
10,731,965
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
OUTSTANDING GENERAL OBLIGATION BONDS/LONG-TERM DEBT BONDS/LONG-TERM OBLIGATION GENERAL OUTSTANDING
$12,995,000
Dated11/04/10
22,650
22,650
44,625
44,625
65,925
65,925
86,625
86,625
103,438
119,813
135,813
OriginalIssue Amount
1,021,965
2010Refunding Bonds
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
103,438
119,813
9,710,000
1,310,000
1,280,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,510,000
1,465,000
1,420,000
1,380,000
1,345,000
1,245,000
1,245,000
2,435,000
2,435,000
3,570,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
29,569
57,088
3,825,230
1,274,569
1,247,088
1,216,916
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
$25,000,000
Dated11/08/08
29,569
29,569
57,088
57,088
81,916
255,230
2008 UTGO Bonds2008 UTGO
OriginalIssue Amount
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,570,000
DUE
DATE Principal InterestPayments Total Balance Principal InterestPayments Total Balance Principal InterestPayments Total Balance Principal InterestPayments Total Balance
Total
12/1/2032
6/1/2032
12/1/2031
6/1/2031
12/1/2030
6/1/2030
12/1/2029
6/1/2029
12/1/2028
6/1/2028
12/1/2027
6/1/2027
12/1/2026
6/1/2026
12/1/2025
6/1/2025
12/1/2024
6/1/2024
12/1/2023
6/1/2023
12/1/2022
6/1/2022
12/1/2021
6/1/2021
12/1/2020
6/1/2020
12/1/2019
6/1/2019
12/1/2018 1,245,000
6/1/2018
12/1/2017 1,190,000
6/1/2017 12/1/2016 1,135,000
173
1,450,800
1,449,400
1,445,800
1,450,400
1,448,000
2,926,850
7,573,778
8,323,093
13,750,750
10,686,380
11,823,003
11,896,330
14,875,075
15,533,965
21,470,832
21,503,991
22,754,772
170,363,218
Total
7,442,579
8,180,935
FISCAL CALENDAR
Debt Service PaymentsDebt Service
13,438,800
10,458,565
11,635,548
11,714,666
14,638,203
15,289,520
20,983,989
21,153,322
25,429,268
170,363,218
-
-
-
-
-
-
-
-
-
-
-
1,422,900
1,422,600
1,420,100
1,425,600
1,424,200
2,882,425
1,435,000
1,435,000
4,215,000
4,215,000
6,825,000
6,825,000
9,275,000
9,275,000
12,075,000
12,075,000
14,730,000
14,730,000
17,260,000
17,260,000
23,405,000
23,405,000
29,240,000
29,240,000
34,300,000
34,300,000
37,995,000
37,995,000
37,995,000
-
-
-
-
-
-
-
-
-
-
21,525
77,125
142,375
203,625
273,625
340,000
403,250
556,875
702,750
829,250
921,625
921,625
1,456,525
2,857,125
2,752,375
2,653,625
3,073,625
2,995,000
2,933,250
6,701,875
6,537,750
5,889,250
4,616,625
47,860,675
-
-
-
-
-
-
-
-
-
-
$37,995,000
Dated11/19/15
21,525
21,525
77,125
77,125
142,375
203,625
273,625
340,000
403,250
556,875
702,750
829,250
921,625
OriginalIssue Amount
9,865,675
2015Refunding Bonds
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
142,375
203,625
273,625
340,000
403,250
556,875
702,750
829,250
921,625
921,625
2,450,000
2,800,000
2,655,000
2,530,000
6,145,000
5,835,000
5,060,000
3,695,000
37,995,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,435,000
2,780,000
2,610,000
560,000
560,000
1,105,000
1,105,000
1,635,000
1,635,000
2,155,000
2,155,000
2,660,000
2,660,000
3,150,000
3,150,000
3,630,000
3,630,000
4,100,000
4,100,000
4,555,000
4,555,000
5,000,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
7,140
14,089
20,846
27,476
33,915
40,163
46,283
52,275
58,076
567,140
559,089
550,846
547,476
538,915
530,163
526,283
522,275
513,076
508,750
5,664,275
-
-
-
-
-
-
-
-
-
-
-
-
-
-
$5,000,000
7,140
7,140
Dated6/30/15
14,089
14,089
20,846
20,846
27,476
27,476
33,915
33,915
40,163
40,163
46,283
46,283
52,275
52,275
58,076
58,076
63,750
664,275
OriginalIssue Amount
2015Bonds/Transp LGO VehicleFund
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
560,000
545,000
530,000
520,000
505,000
490,000
480,000
470,000
455,000
445,000
5,000,000
AUGUST 31, 201631, AUGUST
-
KENT SCHOOL DISTRICT NO. 415 NO. DISTRICT SCHOOL KENT
1,395,000
1,395,000
2,735,000
2,735,000
4,020,000
4,020,000
5,260,000
5,260,000
6,450,000
6,450,000
7,595,000
7,595,000
7,595,000
7,595,000
8,685,000
8,685,000
9,725,000
9,725,000
10,725,000
10,725,000
11,725,000
11,725,000
12,725,000
12,725,000
12,725,000
12,725,000
13,725,000
13,725,000
13,725,000
13,725,000
13,725,000
13,725,000
13,725,000
OUTSTANDING GENERAL OBLIGATION BONDS/LONG-TERM DEBT BONDS/LONG-TERM OBLIGATION GENERAL OUTSTANDING
27,900
54,700
80,400
105,200
129,000
151,900
151,900
151,900
179,150
205,150
230,150
255,150
280,150
280,150
280,150
305,150
305,150
305,150
305,150
305,150
305,150
1,422,900
1,394,700
1,365,400
1,345,200
1,319,000
1,296,900
1,269,150
1,245,150
1,230,150
1,255,150
1,280,150
1,305,150
20,122,850
$15,000,000
Dated5/01/13
27,900
27,900
54,700
54,700
80,400
80,400
105,200
129,000
151,900
179,150
205,150
230,150
255,150
280,150
305,150
2013 UTGO Bonds2013 UTGO
OriginalIssue Amount
6,397,850
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
105,200
129,000
151,900
151,900
151,900
179,150
205,150
230,150
255,150
280,150
280,150
280,150
305,150
305,150
305,150
305,150
305,150
305,150
1,000,000
1,000,000
1,000,000
1,000,000
13,725,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,395,000
1,340,000
1,285,000
1,240,000
1,190,000
1,145,000
1,090,000
1,040,000
1,850,000
1,850,000
3,870,000
3,870,000
5,860,000
5,860,000
7,805,000
7,805,000
9,740,000
9,740,000
11,250,000
11,250,000
12,795,000
12,795,000
14,280,000
14,280,000
15,715,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
37,000
77,400
117,200
156,100
194,800
225,000
263,625
300,750
1,887,000
2,097,400
2,107,200
2,101,100
2,129,800
1,735,000
1,808,625
1,785,750
1,771,625
18,795,375
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
$19,370,000
Dated10/25/12
37,000
37,000
77,400
77,400
117,200
156,100
194,800
225,000
263,625
300,750
336,625
OriginalIssue Amount
3,080,375
2012A Refunding2012A Bonds
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
117,200
156,100
194,800
225,000
263,625
300,750
15,715,000
DUE
DATE Principal InterestPayments Total Balance Principal InterestPayments Total Balance Principal InterestPayments Total Balance Principal InterestPayments Total Balance YEAR YEAR
Total
12/1/2032
6/1/2032
12/1/2031
6/1/2031
12/1/2030
6/1/2030
12/1/2029
6/1/2029
12/1/2028
6/1/2028
12/1/2027
6/1/2027
12/1/2026
6/1/2026
12/1/2025
6/1/2025
12/1/2024 1,850,000
6/1/2024
12/1/2023 2,020,000
6/1/2023
12/1/2022 1,990,000
6/1/2022
12/1/2021 1,945,000
6/1/2021
12/1/2020 1,935,000
6/1/2020
12/1/2019 1,510,000
6/1/2019
12/1/2018 1,545,000
6/1/2018
12/1/2017 1,485,000
6/1/2017 12/1/2016 1,435,000
174 Kent School District Performance Measures
Student Achievement
Students in Washington State are tested regularly to assess their progress as they move through school. State tests include the following, and may be taken with or without tools, supports, or accommodations*:
Smarter Balanced: English language arts (ELA) and math tests Measurements of Student Progress (MSP): Science test for grades 5 and 8 High School Proficiency Exams (HSPE): Reading and writing tests for students through the class of 2016 End-of-Course (EOC) exams: Math and biology tests taken as students complete algebra 1/integrated math 1, geometry/integrated math 2, and biology Washington – Access to Instruction and Measurement (WA-AIM): ELA, math, and science alternative assessments for students with significant cognitive challenges documented in their Individualized Education Program (IEP).
*Tools are available for all students and can be used at the student’s discretion. Supports are available to English language learners and any student with a need identified by an educator. Accommodations are for students who receive special education services with a documented need noted in an IEP or 504 plan.
In grades 3-12, students take tests in ELA, math, and science for federal accountability. Student scores on these tests determine a school’s adequate yearly progress (AYP) status.
Tests Required for Federal Accountability Tests Required for Federal Accountability Grades Subject Test Grades Subject Test ELA ELA 3-8 Smarter Balanced or WA-AIM Smarter Balanced or WA-AIM Math 11 Math 5 & 8 Science MSP or WA-AIM Science WA-AIM 10 Science Biology EOC
Test results, shown as the percentage of students meeting the state standard, is presented on the following pages based on data reported for the four previous school years. For comparative purposes, test results are provided for the Kent School District as well as statewide.
* Note: The Kent School District participated in the Smarter Balanced Field Test in 2013-14. Data shown for that year in reading, writing, and math in grades 3-8 only reflect students tested on the MSP.
State assessment scores for all Kent schools are available on the OSPI website: KSD Reportcard
175 Student Test Results – Kent School District 2015-16 Assessment Results KENT SCHOOL DISTRICT
Smarter Balanced Grade level ELA Math MSP Science EOC Math Year 1 EOC Math Year 2 EOC Biology 3rd Grade 52.1% 59.2% 4th Grade 51.8% 52.1% 5th Grade 57.0% 47.1% 57.7% 6th Grade 60.0% 52.8% 7th Grade 59.8% 54.6% 8th Grade 56.8% 44.5% 64.1% 11th Grade 74.5% 28.6% 10th Grade 67.9%
2014-15 Assessment Results KENT SCHOOL DISTRICT
Smarter Balanced Grade level ELA Math MSP Science EOC Math Year 1 EOC Math Year 2 EOC Biology 3rd Grade 49.9% 55.1% 4th Grade 50.5% 49.3% 5th Grade 50.8% 44.0% 52.5% 6th Grade 60.5% 54.9% 7th Grade 51.8% 48.3% 8th Grade 52.5% 45.8% 56.1% 11th Grade 9.8% 6.1% 10th Grade 69.2%
2013-14 MSP / HSPE Results KENT SCHOOL DISTRICT
Grade level Reading Math Writing Science EOC Math Year 1 EOC Math Year 2 EOC Biology 3rd Grade * * 4th Grade * * * 5th Grade * * 61.7% 6th Grade * * 7th Grade * * * 8th Grade * * 60.2% 10th Grade 81.6% See EOC 85.9% 10th Grade 80.5% 83.9% 72.7% * See note previous page 2012-13 MSP / HSPE Results KENT SCHOOL DISTRICT
Grade level Reading Math Writing Science EOC Math Year 1 EOC Math Year 2 EOC Biology 3rd Grade 69.4% 65.9% 4th Grade 71.2% 65.2% 63.0% 5th Grade 68.2% 58.9% 56.0% 6th Grade 73.1% 63.8% 7th Grade 67.7% 66.6% 69.0% 8th Grade 64.5% 52.7% 63.1% 10th Grade 82.1% See EOC 84.2.% See EOC 10th Grade 74.9% 83.4% 62.9%
The Kent School District participated in the Smarter Balanced Field Test in 2013-14. Data shown for that year for reading, writing, and math in grades 3-8 only reflect students tested on the MSP.
End of Course (EOC) exams are given in any grade in which the course is offered. Measurements of Student Progress (MSP) High School Proficiency Exam (HSPE)
176 Student Test Results – Statewide 2015-16 Assessment Results STATEWIDE
Smarter Balanced Grade level ELA Math MSP Science EOC Math Year 1 EOC Math Year 2 EOC Biology 3rd Grade 54.3% 58.9% 4th Grade 57.0% 55.4% 5th Grade 60.1% 49.2% 65.3% 6th Grade 56.5% 48.0% 7th Grade 58.5% 49.8% 8th Grade 59.7% 47.8% 67.5% 11th Grade 75.5% 21.8% 10th Grade 72.2%
2014-15 Assessment Results STATEWIDE
Smarter Balanced Grade level ELA Math MSP Science EOC Math Year 1 EOC Math Year 2 EOC Biology 3rd Grade 52.1% 56.7% 4th Grade 54.6% 54.0% 5th Grade 57.6% 48.1% 63.4% 6th Grade 54.0% 45.5% 7th Grade 56.9% 48.0% 8th Grade 56.9% 46.1% 60.7% 11th Grade 26.3% 13.7% 10th Grade 72.5%
2013-14 MSP / HSPE Results STATEWIDE
Grade level Reading Math Writing Science EOC Math Year 1 EOC Math Year 2 EOC Biology 3rd Grade 72.0% 63.0% 4th Grade 70.0% 60.8% 62.1% 5th Grade 72.4% 63.5% 66.8% 6th Grade 72.7% 63.6% 7th Grade 67.7% 57.8% 71.1% 8th Grade 71.6% 55.9% 67.2% 10th Grade 82.9% See EOC 85.6% See EOC 10th Grade 79.5% 79.2% 77.7%
2012-13 MSP / HSPE Results STATEWIDE
Grade level Reading Math Writing Science EOC Math Year 1 EOC Math Year 2 EOC Biology 3rd Grade 73.0% 65.2% 4th Grade 72.5% 62.5% 62.1% 5th Grade 72.7% 62.6% 66.6% 6th Grade 71.5% 59.3% 7th Grade 68.7% 63.8% 71.0% 8th Grade 66.3% 53.3% 64.8% 10th Grade 83.6% See EOC 84.9% See EOC 10th Grade 75.9% 83.3% 71.5%
177 Kent School District Student and Staff Demographics
Student Demographics FY 2015-16 FY 2014-15 FY 2013-14 FY 2012-13 Enrollment October Student Count 27,736 27,872 27,688 27,539 May Student Count 27,746 27,823 27,484 27,500 Gender (October) Male 14,468 52.2% 14,576 52.3% 14,513 52.4% 14,406 52.3% Female 13,268 47.8% 13,296 47.7% 13,175 47.6% 13,133 47.7% Race/Ethnicity (October) Hispanic/Latino of any race(s) 6,029 21.7% 5,931 21.3% 5,779 20.9% 5,454 19.8% American Indian/Alaskan Native 112 0.4% 126 0.5% 156 0.6% 187 0.7% Asian 4,966 17.9% 4,846 17.4% 4,799 17.3% 4,705 17.1% Black/African American 3,345 12.1% 3,420 12.3% 3,377 12.2% 3,285 11.9% Native Hawaiian/Other Pacific Islander 705 2.5% 666 2.4% 647 2.3% 640 2.3% White 9,905 35.7% 10,242 36.7% 10,459 37.8% 10,882 39.5% Two or More Races 2,674 9.6% 2,641 9.5% 2,471 8.9% 2,386 8.7% Special Programs Free or Reduced Price Meals (May) 13,540 48.8% 14,321 51.5% 14,399 52.4% 14,425 52.5% Special Education (May) 2,907 10.5% 2,957 10.6% 2,996 10.9% 3,181 11.6% Transitional Bilingual (May) 5,349 19.3% 5,137 18.5% 4,918 17.9% 4,624 16.8% Migrant (May) 32 0.1% 46 0.2% 39 0.1% - 0.0% Section 504 (May) 1,252 4.5% 1,201 4.3% 1,095 4.0% 974 3.5% Foster Care (May) 164 0.6% 159 0.6% 146 0.5% 31 0.1% Other Information Unexcused Absence Rate 13,876 0.5% 11,766 0.4% 12,210 0.4% 10,349 0.4% Adjusted 4-Yr Cohort Graduation Rate 79.7% 78.6% 78.7% 80.3% Adjusted 5-Yr Cohort Graduation Rate 84.7% 86.8% 82.8% 77.5% Adjusted 4-Yr Cohort Drop-Out Rate n/a 10.8% 11.7% 10.3%
Teacher Information Classroom Teachers 1,618 1,578 1,498 1,475 Average Years of Teacher Experience 11.8 12.5 13.2 11.4 Teachers with at least a Master's Degree 65.5% 67.1% 68.9% 70.0% Total number of teachers teaching core academic classes 1,426 1,401 1,403 1,215 % of teachers teaching with an emergency certificate 0.0% 0.0% 0.1% 0.0% % of teachers teaching with a conditional certificate 0.2% 0.3% 0.1% 0.1% Total number of core academic classes 6,460 6,543 7,046 6,386 ESEA Highly Qualified Teacher Information % of classes taught by teachers meeting ESEA Highly Qualified (HQ) definition 96.3% 94.4% 91.6% 98.3% % of classes taught by teachers not meeting ESEA HQ definition 3.7% 5.7% 8.4% 1.7% % of classes in high-poverty schools taught by teachers meeting ESEA HQ definition 96.0% 98.0% 93.8% 97.1% % of classes in high-poverty schools taught by teachers not meeting ESEA HQ definition 4.0% 2.0% 6.2% 2.9% % of classes in low-poverty schools taught by teachers meeting ESEA HQ definition 94.1% 96.9% 96.3% 97.8% % of classes in low-poverty schools taught by teachers not meeting ESEA HQ definition 5.9% 3.1% 3.7% 2.2%
178 Kent School District Glossary of Terms and Acronyms
This section contains the definition of terms used in this report and other terms necessary to understand accounting procedures for school districts in Washington State. Several terms that are not specifically accounting terms have been included because of their significance to school district accounting. The glossary is arranged alphabetically with appropriate cross-reference where necessary.
Accrual Basis of Accounting – A method of accounting that recognizes the financial effects on a school district of transactions, interfund activities, and other events and circumstances under which revenues and expenditures are recorded in the period in which they occur regardless of the timing of the cash flows. Activity – A specific and distinguishable service performed by a school district in order to accomplish a function for which the school district is responsible (e.g., supervision, teaching, safety). Actuarial Basis – A basis used in computing the amount of contributions to be made periodically to a fund or account so that the total contribution plus the compounded earnings thereon will equal the required payments to be made out of the fund or account. The factors considered in arriving at the amount of these contributions include the length of time over which each contribution is to be held and the rate of return compounded on such contribution over its life. A pension trust fund for PERS is an example of a fund concerned with actuarial basis. (SGAS25) Administration – Those activities which have as their purpose the general regulation, direction and control of the affairs of the school district that are system wide and not confined to one school, subject, or specific phase of school activity. Advance Refunding – Transaction in which new debt is issued to provide monies to pay interest on old, outstanding debt as it becomes due, and to pay the principal on the old debt either as it matures or at an earlier call date. An advance refunding occurs before the maturity or call date of the old debt, and the proceeds of the advance refunding bonds are deposited in escrow with a fiduciary, invested in U.S. Treasury Bonds or other authorized securities and used to redeem the underlying bonds at their maturity or call date, to pay interest on the bonds being refunded, or to pay interest on the advance refunding bonds. See Refunding Bond. (SGAS 7, RCW 39.53.010) Amortization – Gradual reduction of an amount owed according to a specified schedule of times and amounts. Annual Budget – A budget applicable to a single fiscal year. Appropriation – Maximum expenditure authorization during a given fiscal period. (RCW 28A.505.010) Assessed Valuation – A valuation set upon real estate or other property by a government as a basis for levying taxes.
179 Assigned Fund Balance – The portion of a district’s ending fund balance that has been set aside by the board of director’s or management’s intent to use funds for a particular purpose. The assignment of fund balance reflects intent only, and does not create a contractual obligation on behalf of the board of directors. Associated Student Body – WAC 392-138-010 provides the following definition: “a formal organization of students, including subcomponents or affiliated student groups such as student clubs, which is formed with the approval, and operated subject to the control, of the board of directors of a school district”. Average Annual FTE Enrollment – An average computed from the actual full-time equivalent enrollments reported by districts for each of nine months, effective on the state prescribed count days of each month from September through May. Basis of Budgeting – The method used to determine when revenues and expenditures are recognized for budgetary purposes. Bond – A written promise to pay a specified sum of money (face value) at a specified date or dates in the future (maturity date), and carrying interest at a fixed rate, usually payable periodically. The difference between a note and a bond is that the latter typically runs for a longer period of time and requires greater legal formality. Bond Discount – The difference between the present value (price acquired or sold) and the face amount of bonds when the former is less than the latter. Bond Premium – The difference between the present value (price acquired or sold) and the face amount of bonds when the present value is greater than the face amount of the bonds. Budget – A plan of financial operation embodying an estimate of proposed expenditures for a given period or purpose and the proposed means of financing them. Budget Resolution – The formal adoption of the budget appropriation for each fund by the board of directors. Budgetary Control – The control or management of the school district in accordance with an approved budget with a view toward keeping expenditures within authorized amounts. Capital Assets – Land, improvements to land, easements, building improvements, vehicles, machinery, equipment, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. Capital Outlay – An expenditure that results in the acquisition of, or additions and improvements to fixed assets. Cash Basis of Accounting – The basis of accounting under which revenues are recorded when received in cash and expenditures are recorded when cash is disbursed. Classification – Activity – As applied to expenditures, this term refers to a specific and distinguishable service performed by the district in order to accomplish a function for which the district is responsible (e.g., teaching, supervision, maintenance). Classification – Object – As applied to expenditures, this term refers to the article purchased or service obtained (as distinguished from the results obtained); for example, salaries, supplies, or equipment.
180 Classification – Program – As applied to expenditures, this term refers to a group of services aimed at accomplishing a certain objective or purpose. Committed Fund Balance – The portion of the district’s ending fund balance which has been committed to specific purposes by action of the board of directors through a formal resolution. Committed funds may not be used for other purposes without the board formally ending previous commitments. Community Services – Community services are comprised of those activities that are not directly relatable to providing student education. Specifically, it is an additional responsibility delegated to the school district beyond its primary function of providing education. It also consists of those services, other than public school and adult education functions, provided by the school district for purposes relating to the community as a whole. Compensated Absences – Benefits earned over a period of employment such as vacation, sick leave, and holidays for which it is expected employees will be paid. The term does not include severance or termination pay, postretirement benefits, deferred compensation, or other long-term fringe benefits such as group insurance and long-term disability pay. Compensatory Education – Education programs that are designed to be a program of supplementary instruction and as such are not intended to provide the primary instruction. Comprehensive Annual Financial Report (CAFR) – A financial report encompassing all funds and component units of the government. The CAFR should contain (a) the basic financial statements and required supplementary information, (b) combining statements to support columns in the basic financial statements that aggregate information from more than one fund or component unit, and (c) individual fund statements as needed. The CAFR also contains introductory information, supporting schedules and statistical data. Debt Limit – The maximum amount of gross or net debt legally permitted, such as (1) 3/8 percent of the value of taxable property within the district without a vote, (2) 2 ½ percent of the value of taxable property of the district with a vote, and (3) and additional 2 ½ percent for capital purposes with a vote. Debt Service – Expenditures for the retirement of debt principal and interest. Defined Benefit Other Post Employment Benefit Plan – A plan having terms that specify the amount of benefits to be provided at or after separation of employment. The benefits may be specified in dollars, or as type or level of coverage. Defined Benefit Pension Plan – A pension plan having terms that specify the amount of pension benefits to be provided at a future date or after a certain period of time; the amount specified is usually a function of one or more factors such as age, years of service, and final compensation. Defined Contribution Pension/Other Post Employment Benefit Plan (OPEB) - A pension or OPEB plan having terms that (a) provide an individual account for each plan member and (b) specify how contributions to an active plan member’s account are to be determined. Employee Benefits – Expenditures of the school district made on behalf of employees; these amounts are not included in gross salary, but are in addition to the employee’s gross salary. They are fringe benefits, and while not paid directly to employees, are part of the expenditure total of salaries and benefits.
181 Examples are (1) health and life insurance premiums, (2) contributions to employee retirement, (3) social security, and (4) workers’ compensation. Employee benefits are recorded as Object 4 in expenditure coding. Encumbrances – Purchase orders, contracts and salary or other commitments that are chargeable to an appropriation and for which a part of the appropriation is restricted. They cease to be encumbrances when paid or when an actual liability is created. Equipment – Tangible property of a more or less permanent nature (other than land, buildings, or improvements other than buildings) which is useful in carrying on operations. Examples are machinery, tools, vehicles, furniture, and furnishings. Expenditure – Under the current financial resources measurement focus, decreases in net financial resources not properly classified as other financing uses. Where the accounts are maintained on the cash basis, the term designates only actual cash disbursements for these purposes. Expenditure, Accrual Basis – Expenditures during a fiscal period for liabilities incurred, whether paid or unpaid. F-195 – District’s budget document prescribed by OSPI. F-196 – District’s annual financial statement prescribed by OSPI. Finding – Published communication of an internal control weakness or instance of noncompliance in connection with an audit. First Class District - A district with a student enrollment of 2,000 or more (RCW 28A.300.065(2)). Fiscal Period – Any period at the end of which an entity determines its financial condition and the results of its operations. It is usually a year, though not necessarily a calendar year. The fiscal period for school districts is September 1 through August 31. Fiscal Services – Activities involved with managing and conducting the financial operations of the school district. This service area generally includes budgeting, purchasing, financial accounting, payroll, and internal auditing. Full-Time Equivalent (Staff) – The amount of employed time required in a part time position expressed in proportion to that required in a full-time position, with 1.0 representing a full-time position. It may be expressed as a percentage or as a fraction. It is derived by dividing the amount of employed time required in the part-time position by the amount of employed time required in a corresponding full-time position. Full-Time Equivalent (Student) – Each individual student who is enrolled full-time in each of the prescribed count days for the school months September through May. To be considered full-time, a student must be enrolled to attend school for a given number of minutes per day. Form P-223 provides the minimum qualifying time by category of students such as kindergarten elementary, and secondary. Fund – An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, restrictions, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.
182 Fund, Associated Student Body (ASB) – The fund used to account for student activities that are (1) conducted in whole or in part on behalf of an associated student body during or outside regular school hours and within or outside school grounds and facilities, and (2) conducted with the approval and at the direction or under the supervision of the school district. Fund, Capital Projects – The fund used to account for all monies and resources set aside for the acquisition of fixed assets through construction and remodeling projects. Fund, Debt Service – The fund used to account for the redemption of outstanding bonds and the payment of interest incurred. Fund, General – The fund used to account for all financial resources except those required to be accounted for in another fund. The general fund is used to account for the ordinary operations of the school district. Fund, Transportation Vehicle – The fund used to account for all expenditures for the purchase, major repair, rebuilding, and related debt service incurred for pupil transportation equipment. Fund Balance, Assigned – The portion of fund balance which is marked for an intended, specific use by management or the board of directors. These are not legally restricted nor do they represent a formal commitment on behalf of management or the board of directors. For funds other than the General Fund, these amounts also represent the excess of assets over liabilities, restrictions, and commitments and are in spendable form. Fund Balance, Committed – The portion of fund balance which has been committed to a specific purpose by a resolution of the board of directors. Once committed, these amounts cannot be used for another purpose without a resolution passed by the board of directors to end the previous commitment. Fund Balance, Non-spendable – The portion of fund balance which is represented by assets that are not in a spendable form, such as inventories, prepaid items, or trust principal. Fund Balance, Restricted – The portion of fund balance which is legally restricted for a specific purpose. Fund Balance, Unassigned – In the General Fund only, the excess of the fund’s assets over its liabilities and restricted, committed, and assigned fund balance accounts. In all other funds, it represents any deficit of a fund’s liabilities, restrictions, and commitments over its assets. Fund Classifications – One of three categories (governmental, proprietary, and fiduciary) used to classify fund types. Generally Accepted Accounting Principles (GAAP) – Uniform minimum standards of and guidelines to financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. GAAP includes not only broad guidelines of general application, but also detailed practices and procedures. GAAP provides the standard by which to measure financial presentations. The primary authoritative statement on the application of GAAP to state and local governments is GASB Statement 1. Governmental Funds – These funds track the finances of a district’s basic services and are reported in the district wide financial statements; they are reported using the current financial resources measurement focus and modified accrual basis of accounting, and include the general, special revenue, debt service, capital projects, and permanent funds.
183 Improvements – An addition made to, or change made in, a capital asset, other than maintenance, to prolong its life or to increase its efficiency or capacity. The cost of the improvement is added to the book value of the asset. Improvements are charged to Object 9 in expenditure coding or are accounted for in the capital projects fund. Individualized Education Program (IEP) – A written plan that includes (1) a statement of the student’s present level of functioning, (2) a statement of annual goals and short-term objectives for achieving those goals, (3) a statement of services to be provided and the extent of regular instruction, (4) the starting date and expected duration of services, and (5) evaluation procedures and criteria for monitoring progress. Instruction – Instruction includes the activities administered or supervised by a certified teacher dealing directly with the teaching of students. Teaching may be provided for pupils in a classroom in another location such as a home or hospital, and other learning situations such as those involving co-curricular activities. It may also be provided through some other approved medium such as the internet, telephone, and/or other media. Instructional Material – Any devices, content materials, methods, or experiences used for teaching and learning purposes. These include printed and non-printed materials. Internal Control – A process, adopted by a school district’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: Effectiveness and efficiency in operations, Reliability of financial reporting, and compliance with applicable laws and regulations. Legal Debt Margin – The excess of the amount of debt legally authorized over the amount of debt outstanding. Level of Effort Requirements – Requirement that a grant recipient not use grant resources to reduce its own local resources in a given program or activity. Levy – (1) To impose taxes or special assessments, or (2) the total of taxes or special assessments imposed by a governmental unit. There are four types of school district levies: excess general fund levies (known as maintenance and operations levies); debt service levies; transportation vehicle fund levies; and capital project fund levies. Maintenance – The act of keeping capital assets in a state of good repair and/or condition. It includes preventive maintenance, normal periodic repairs, replacement of parts and/or structural components, and other activities necessary to maintain the asset. Migrant Education – A program of instruction and services for those children who move periodically with their families from one school district to another in order that a parent or member of the immediate family may obtain temporary or seasonal employment in agriculture, fishing, or related food-processing. Modified Accrual Basis – The accrual basis of accounting adapted to the governmental fund-type measurement focus. Under this basis, revenues and other resources are recognized when they “measurable” and “available to finance expenditures of the current period.” “Available” means collectible in the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when the liability is incurred except for (1) inventories that may be considered expenditures either
184 when purchased or used, and (2) prepaid items that may be considered expenditures either when paid or when consumed.
Net General Obligation Debt – General obligation debt reduced by the amount of any accumulated resources restricted to repaying the principal of such debt. Non-High Districts – School districts that do not offer high school programs. Original Budget – First complete appropriated budget. It may include the effects of adjustments adopted before the beginning of the fiscal year. Other Financing Sources – The face value of the governmental fund general long-term debt. Amount equal to the present value of minimum lease payments arising from capital leases, sales of general fixed assets, and operating transfers in. Such amounts are classified separately from revenues on the governmental operating statement. Other Financing Uses – Governmental fund transfers to other funds and the amount of refunding bond proceeds deposited with the escrow agent. Such amounts are classified separately from expenditures on the governmental operating statement. Other Post-Employment Benefits (OPEB) - Post-employment benefits provided by an employer to plan participants, beneficiaries, and covered dependents through a plan or other arrangement that is separate from a plan to provide retirement income. OPEB includes post-employment health care benefits provided through a public employee retirement system or pension plan. In addition to post-employment health care benefits (illness, dental, vision, and hearing), OPEB may include benefits such as life insurance, disability income, tuition assistance, legal services, and other assistance programs. Personnel – Administrative – Personnel on the school payroll who are primarily engaged in activities that have as their purpose the general regulation, direction, and control of the affairs of the school district that are system wide and not confined to one school, subject, or narrow phase of school activity; for example, superintendent, business manager, and accountant. Personnel – Certificated – Employees such as teachers, principals, counselors, and others who serve in positions covered under the continuing contract law that hold a professional education certificate issued by OSPI and are employed by a school district in positions for which such certificate is required by statute, rule of the State Board of Education, or written policy or practice of the employing district. Personnel – Classified – Employees such as attorneys, accountants, architects, secretaries, clerks, instructional assistants, custodians, food service workers, and other supervisory, professional, technical, office, craft and others who do not hold a professional education certificate issued by OSPI or are employed by the district in positions not requiring such a certificate. Personnel – Full-Time – Certificated employees who work the full number of days under local standard contract (assuming state minimum length of contract) or classified employees who work 2,080 hours or more per year. Program – A plan of activities designed to accomplish a set of objectives. Educational programs consist of activities of a school district that are directly involved in the instruction and education of students.
185 Public Employee Retirement System (PERS) – State or local governmental entity entrusted with administering one or more pension plans; it may also administer other post-employment benefit plans and deferred compensation plans. Purchase Order – A document that authorizes a vendor to deliver described merchandise or render services at a specified price. Refunding Bonds – Bonds issued to retire bonds already outstanding. The refunding bonds may be used to provide the resources for redeeming outstanding bonds, or the refunding bonds may be exchanged with the holders of the outstanding bonds. Resolution – A special or temporary order of the school board; an order of the school board requiring less legal formality than an ordinance or statute. Running Start – A program option allowing students in grades 11 and 12 to simultaneously earn high school and college credit. Running Start students do not pay tuition, but are responsible for the payment of college fees, books, transportation, etc. By earning both high school and college credit, students are able to accelerate their progress through the education system. Special Education – Specially designed instruction provided to an eligible student as defined in Chapter 392-172A WAC. Specially designed instruction shall be provided at no cost to the parents, in conformance with the student’s individualized education program (IEP), and designed to meet the unique needs of the student. Statute – A written law enacted by a duly organized and constituted legislative body. Student Body Activities – Direct and personal services for public school pupils, such as interscholastic athletics, entertainments, publications, clubs, bands, and orchestras, that are managed or operated by the student body under the guidance and direction of adults, and are not part of the regular instructional program. Tax Rate – The amount of tax stated in terms of a unit of the tax base; for example, $1.75 per thousand dollars of assessed valuation. Tax Rate Limit – The maximum rate or amount of general property tax that a local government may levy. Warrant – A written order drawn by the school board or its authorized officer directing the county treasurer to pay a specific amount to a designated payee. Warrants Outstanding – The total amount of unpaid warrants. Also referred to as warrants payable.
186 Acronym Reference
AAFTE Annual Average Full Time Equivalent ACT American College Testing ADA Americans with Disabilities Act AP Advanced Placement ARRA American Recovery and Reinvestment Act ASB Associated Student Body ASBO Association of School Business Officials AVID Advancement via Individual Determination AYP Adequate Yearly Progress BEA Basic Education Allocation CAFR Comprehensive Annual Financial Report CFDA Catalog of Federal Domestic Assistance CFP Capital Facilities Plan COLA Cost of Living Adjustment CPI Consumer Price Index CTE Career and Technical Education DECA Distributive Education DRS Department of Retirement Systems ELL English Language Learner ESD Educational Service District ESEA Elementary and Secondary Education Act ESL English as a Second Language FRL Free and Reduced Lunch FTE Full Time Equivalent GAAP Governmental Accounting Standards Board GAAS Generally Accepted Auditing Standards GASB Governmental Accounting Standards Board GFOA Government Finance Officers Association HCA Health Care Authority IB International Baccalaureate IDEA Individuals with Disabilities Education Act IEP Individual Educational Program KSD Kent School District LEP Limited English Proficient MSOC Materials, Supplies and Operating Costs NBCTS National Board for Professional Teaching Standards OPEB Other Post-Employment Benefits OSPI Office of Superintendent of Public Instruction PARA Paraeducator PEBB Public Employees Benefits Board PERS Public Employees’ Retirement System RCW Revised Code of Washington RFP Request for Proposal SAO State Auditor’s Office SAT Scholastic Aptitude Test
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Acronym Reference, continued
SERS School Employees’ Retirement System SPED Special Education SRO Student Resource Officer TRS Teachers’ Retirement System USDA US Department of Agriculture WAC Washington Administrative Code WSSDA Washington State School Directors Association
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Kent School District No. 415 2016-2017 Adopted Budget
Prepared and Presented by the District’s Finance Department
Chief Business Officer Michael Newman
Executive Director of Fiscal Services Ralph Fortunato
Supervisor of Budget & Fiscal Planning Lisa Tylor
Contributing Staff:
Executive Assistant, Business Services Debbi Smith
Grants Administrator Kathy Hiatt
ASB, Internal Audit, Special Projects Ken Lessard
Planning Administrator Gwenn Escher-Derdowski
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Kent School District No. 415 King County 12033 SE 256th Street, Kent, WA 98030 www.kent.k12.wa.us