Independent School District of Boise City

2017-2018 Annual Budget July 1, 2017 through June 30, 2018

School District No. 1, Ada County, Boise, Idaho, 83709

www.BoiseSchools.org

Rest Stop, A. Swanson Timberline Independent School District of Boise City 8169 West Victory Road Boise, ID 83709 (208) 854-4000

Annual Detailed Budget Document Fiscal Year 2017-2018

July 1, 2017 through June 30, 2018 As adopted June 12, 2017

Board of Trustees Administrative Staff President - Nancy Gregory Superintendent - Dr. Don Coberly Vice President - Maria Greeley Deputy Superintendent - Coby Dennis Trustee - A.J. Balukoff Director – Debbie Donovan Trustee - Troy Rohn Director - Lisa Roberts Trustee - Doug Park Director - Brian Walker Trustee - Dave Wagers Director - Amy Kohlmeier Trustee - Beth Oppenheimer Human Resources Director – Nick Smith Board Clerk - Jeanette Clark Chief Financial Officer - Nancy Landon

www.BoiseSchools.org Table of Contents

TABLE OF CONTENTS ...... 3 EXECUTIVE SUMMARY0 Overview ...... 2 Organization ...... 4 Budget Presentation ...... 5 Budget Process ...... 6 Significant Legislative Actions/Board Policy Changes ...... 7 Financial ...... 7 Total Budget for All Governmental Funds ...... 8 General Fund ...... 9 Special Revenue Funds ...... 12 Debt Service Fund ...... 13 Capital Project Fund ...... 14 Budget Projections ...... 14 Idaho’s Economy ...... 15 Information ...... 16 Enrollment Trends and Projections ...... 16 Achievement ...... 17 Staff Information/Allocation of Resources...... 19 Mission and Goals of the District ...... 20 School Accountability ...... 21 Recognition ...... 22 Conclusion ...... 24 Meritorious Budget Award ...... 25

ORGANIZATIONAL SECTION28 ORGANIZATIONAL SECTION ...... 30 District and Administration ...... 30 Organization Chart ...... 31 Boise School District Strategic Plan...... 31 District Surveys ...... 44 Fund Structure ...... 45 District Campus Boundary/Locations ...... 54 2017-2018 Budget Process Timeline...... 55

FINANCIAL SECTION ...... 56 Description of Governmental Funds ...... 58 Fund Details and Illustrations ...... 60

INFORMATIONAL SECTION ...... 111 Financial ...... 113 Major Revenue Sources ...... 113 Impact of Budget on Taxpayers ...... 117 State Educational Support Program...... 119 Current Year Legislative Funding...... 121 Budget Projections ...... 124 Long Term Bond Indebtedness ...... 129 Capital Projects...... 133 Current Facility Projects ...... 135 i Demographics ...... 135 Enrollment ...... 135 Class Size ...... 137 English Language Learner Population ...... 138 Special Education ...... 138 Food & Nutrition Services ...... 139 Transportation ...... 140 Safety and Security ...... 140 Achievement Data ...... 141 Advanced Placement (AP) Scores and Participation ...... 142 SAT ...... 142 Graduation Rates ...... 143 Recognition ...... 144 Education Programs ...... 145 Certified/Classified Personnel ...... 148 Staff Information - Allocation of Resources...... 149 District Profile ...... 154 Employment ...... 154 Boise City ...... 155 Economic Overview ...... 155 Educational Attainment ...... 158 Military ...... 158 Transportation ...... 158 School Directory/Enrollment ...... 159 2017-2018 School Year Calendar ...... 161 Glossary ...... 162

Pierce Park Elementary Rainbow 2016

ii EXECUTIVE SUMMARY This executive summary presents a financial picture of Boise School District (BSD). The information provided is further detailed through-out the following budget sections Organizational, Financial and Informational. This summary includes BSD’s major goals and objectives, budget process and timeline, description of significant causes and changes from the current year in the budget process and budget policies. Also included is the allocation of human and financial resources to achieve District goals and objectives. The Financial component summarizes all fund revenues and expenditures, budget comparisons and significant trends, events, and initiatives and budget forecasts. The Information component illustrates student enrollment, trends and forecasts, tax bases and rates, personnel and debt changes.

Boise High School EXECUTIVE SUMMARY0 Overview ...... 2 Organization ...... 4 Budget Presentation ...... 5 Budget Process ...... 6 Significant Legislative Actions/Board Policy Changes ...... 7 Financial ...... 7 Total Budget for All Governmental Funds ...... 8 General Fund ...... 9 Special Revenue Funds ...... 12 Debt Service Fund ...... 13 Capital Project Fund ...... 14 Budget Projections ...... 14 Idaho’s Economy ...... 15 Information ...... 16 Enrollment Trends and Projections ...... 16 Achievement ...... 17 Staff Information/Allocation of Resources...... 19 Mission and Goals of the District ...... 20 School Accountability ...... 21 Recognition ...... 22 Conclusion ...... 24 Meritorious Budget Award ...... 25

Boise High School Graduation, May 2017

Executive Summary Page | 1 The Independent School District of Boise City 8169 West Victory Road (208) 854-4000 Boise, ID 83709 Fax (208) 854-4003

June 12, 2017

EXECUTIVE SUMMARY

The Board of Trustees Independent School District No. 1 Boise, ID 83709 Dear Board of Trustees and Community Members: We submit this proposed budget document for your consideration and approval. It appropriates funds for the 2017-2018 school year for the Independent School District of Boise City. The budget includes audited amounts for fiscal years 2014- 2016 and approved, and amended budget amounts for 2016-17. The fiscal year (FY) 2017-2018 budget consists of identified Governmental Funds including the General Fund, Special Revenue Fund, Debt Service Fund, and the Capital Projects Fund. Budgets are presented on the modified accrual basis of accounting for all governmental fund types. Once the budget is adopted, the Board of Trustees can amend the budget as necessary. The financial section and organizational section of this document provide detail pertaining to each fund and the budget process. The informational section is an overview of trends in demographics, economic conditions, and District student achievement.

OVERVIEW The budget has been prepared with thoughtful consideration to the Mission and Goals of the Boise School District (BSD). To actualize our mission of “Educating Today for a Better Tomorrow” several goals have been outlined by our community and staff in our 2017-2018 Strategic Plan. The goals establish “action items” that continue to steer the District toward providing the best quality education with the resources available. The District continues to provide for enhanced programs and initiatives, including the expansion of Gifted and Talented programs throughout the District, offering preschool opportunities for at risk students, continued expansion of the Advanced Placement (AP) program offerings at all high schools, and increasing enrollment in the Advancement Via Individual Determination ( AV ID ) class offerings at all the junior high and senior high schools. The AV ID program is a college preparatory program for students who may not traditionally be college bound academically. It has a proven record of closing the achievement gap for many students who are struggling academically. The District has continued to focus on “graduating all students for career and college.” The 2017-18 budget includes budget allocations to offer career technical training in HVAC, plumbing and electrical trades. This program is being developed with the assistance of community members and contractors. In addition to new program offerings, the District has redesigned some programs and offerings to better improve instructional delivery and support for students and families. Some of these initiatives include the enhancement of college and career counseling support, and increasing community access to our new community schools. Boise High School. Softball Team 2016

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This is being accomplished by adding one additional community schools program that will be located at Frank Church High School and the hiring of a Community Strategic Partnership Coordinator to work with community members and District schools. The District has also redesigned the position of the college and career liaison to assist high school career counselors and involve community outreach programs. This position will enhance our information sharing beyond just college readiness, but also incorporate career technical education. The District has allocated resources to update computers and technology infrastructure throughout the District, which includes plans to purchase approximately 5,000 new computing devices. The District also has allocated resources for math curriculum materials and training opportunities throughout the District. The current budget also includes money for hiring elementary reading tutors and special education support staff. The District has budgeted to purchase diagnostic materials that will assist our staff in evaluating student skills, strengths and weaknesses in math and reading. The District continues to experience changes to the population we serve, this includes the English Language Learner (ELL) population and students that qualify for free and reduced lunch. As of March 2017, the District had over 4,315 ELL students speaking 93 different languages from 69 countries. As of March 1, 2017, 41 percent of BSD’s students qualify for free and reduced lunch. Even as these demographics continue to change the District continues to provide high quality services and achievement scores continue to be above the state and national averages and schools continue to meet growth standards. Enrollment in the Boise School District has been relatively level over the last four years. BSD is the second largest district in the State of Idaho with over 25,857 students not counting the 318 preschool students in the District. The FY 2017-18 budget is based on a predicted District enrollment decrease of 100 students. The District anticipates a decrease at the elementary level as smaller class sizes enter the District. Birth rates in Ada County have decreased from a high of 5,788 in 2007 to 5,118 in 2015. The State Charter Commission did not approve the establishment of any new charter schools within the District boundaries for the 2017-18 school year. BSD continues to provide choice and open enrollment options to encourage students to attend schools within our District. During the 2016-17 school year, approximately 1,046 full-time students residing in other school districts were enrolled in the Boise School District. The Boise District has been very fortunate to have the support of the community. In March 2017, the District asked voters to approve a $172.5 million capital construction bond to improve facilities throughout the District. The measure passed with 86% approval, the highest passage rate ever recorded in Ada County. In 2015-16, the District spent $8,193 general fund per pupil while the statewide average was $6,324. The School Board’s Strategic Plan guides the District each year in the budget planning process. The Board of Trustees is updated throughout the year on the Strategic Plan and the progress towards meeting the goals and action items identified. The District continually seeks input from staff, patrons, and the community to be responsive to the needs of our students and community. The FY 2017-18 budget strategically targets the areas of quality teaching and learning, educational opportunities, school safety, maintaining and hiring the best staff and accountability as primary expenditures within the 2017-18 budget. The District Board and administration leadership is committed to allocating the bulk of expenditures to be focused on students and the classroom. Idaho Code Section 33-320 requires each District to annually review and prepare a Strategic Plan, that is submitted to the State Board of Education. The District and Board of Trustees believe our Strategic Plan is a living document and this document is continually updated throughout the year. The entire Strategic Plan and action items is included in the Organization Section of this document. Jefferson Elementary Ski Team 2016

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The following table identifies each Goal and the amount of resources budgeted to improve on the goals for 2017-18.

2017-18 Strategic Plan Associated Cost Quality Teaching & Learning $2,224,000 Goal 1: We deliver an exceptional aligned K-12 curriculum which prepares students for success in the work environment, college and university studies, and citizenship in the 21st century. Educational Opportunity $853,600 Goal 2: All students have opportunities to access District programs and achieve success in those programs. Hiring, Training, & Retaining the Best Staff $133,000 Goal 3: We hire well-trained, professional employees and provide resources and professional development to ensure instructional excellence. School Environment & Safety $655,172 Goal 4: We provide safe, respectful and supportive school environments for students, staff, volunteers, and patrons, based on District values. Community Relations & Communications $5,000 Goal 5: We build a mutually beneficial relationship with our community and communicate effectively with parents, patrons, staff and students.

District goals for financial management are to ensure that funds are expended for the benefit of students and that District personnel be ethical, accountable, equitable, efficient, and effective managers of the resources entrusted to the District. As part of BSD’s budgeting process, all principals and program supervisors are required to meet with District Area Directors (Boise, Borah, Capital & Timberline quadrant directors) to discuss staffing needs and program placements. This occurs in the spring of each year. Staffing requests are reviewed to determine if they follow the direction of the District’s Strategic Plan. Once it is determined that the request fits into the Strategic Plan of the District, priorities are developed to meet budget constraints. ORGANIZATION The Boise School District serves approximately 26,000 students in 48 schools and employs approximately 4,300 people, of whom 1,700 are certified staff. In the district, there are 33 elementary schools, 8 junior high schools, and 5 senior high schools. We offer a variety of specialized programs, including Montessori, Dual Language, Classical, International, Harbor, Full-day and Highly Gifted programs at elementary, to the Treasure Valley Math and Science Center, Dennis Professional-Technical Center, and the state’s preeminent Advanced Placement program at the secondary level. In the Boise School District, you will find: • commitment to college and career readiness, • preparation for an increasingly global society, through the development of creativity and thinking skills with an emphasis on integration of technology, • a safe and secure learning environment, • caring and compassionate staff committed to providing the best education for each and every child, • opportunities for meaningful parental involvement, and • dedication to our core values of respect, dignity, honesty, responsibility and teamwork.

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Here are just a few of the programs you’ll see in Boise’s schools: • An Advanced Placement program with at least 25 AP offerings in each comprehensive high school. Boise students took 29% of the statewide Advanced Placement exams in 2016, and scored well above the national and state averages, earning thousands of credit waivers and college credits at universities across the country. • Commitment to the arts, including band, orchestra, and choir programs beginning in elementary grades. In 2011, The National Association of Music Manufacturers recognized Boise as one of the top U.S. communities for music education. The district’s outstanding art program offers coursework including ceramics, painting and drawing. • The AVID Program, a college-preparatory program for junior and senior high school students who are performing in the academic middle. From its inception with 85 students at Fairmont Junior High School in 2006-07 to a current status of 1,282 students in grades 7-12 across the District, AVID is now in place at each one of Boise's 8 junior high schools and 5 senior high schools. College going rates for AVID graduates (2011-16) show 77% direct to college enrollment, compared to 60% for the District and 52% for the state of Idaho. • International Program emphasis at Longfellow Elementary School, with study of world cultures and exposure to the Spanish language. • Public Harbor School at Owyhee Elementary School serving grades K-6 with a focus on a core knowledge curriculum and direct instruction methods. • Liberty Elementary School Montessori Program where students become actively involved in the education process through hands-on experimentation and discovery. • All-day kindergarten program offered in several schools. • Classical Education program at Pierce Park Elementary School which includes instruction in Latin. • Dual Immersion Language programs at Whitney and Whittier elementary schools that provide an opportunity for fluency in both English and Spanish. • Gifted and Talented Education programs for qualifying students. • English Language Learner programs for Limited English Proficiency students. • Extensive Special Education programs, including Madison Early Childhood Center, which provides services to developmentally disabled preschool children between the ages of 3 and 5 and support to their families. • Community Education Program offering a wide array of affordable personal enrichment classes provided during the evening hours taught by volunteer instructors and available for all ages of participants. Each school year, our students regularly receive millions of dollars in annual academic scholarships, and take home award after award in local, state and national competitions. Our staff members are equally impressive, regularly receiving local, state and national recognition and are some of the most experienced and educationally advanced staff members in Idaho. 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 Trustees is legally responsible except for student activity funds. The following funds are presented in the budget: General Fund, Special Revenue Funds, Debt Service Fund, and the Capital Projects Fund. The budget expenditure and revenue categories the District uses are those adopted by the Idaho State Department of Education. Revenues are classified by fund and source. Expenditures are classified by fund, function, program, and object.

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The budget is designed to help assure fiscal efficiency and integrity and to provide accountability for public funds. All school principals and other budget officers are required to monitor their budgets and follow District accounting procedures. All budget officers have on-line access to their budgets. This budget document is structured to be clear and easily navigated as well as attain the requirements of the Meritorious Budget Award (MBA) of the Association of School Business Officials International (ASBO). To receive the MBA, a school entity 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 the ASBO for award consideration. BUDGET PROCESS Preparation of the FY 2017-18 General Fund Budget is a collaborative effort of the Board of Trustees, District administration, principals, and staff members, as well as opportunities for public input from members of our community. The issues and needs raised during this budget development process are reflected throughout the FY 2017-18 General Fund Budget. Development activities for this budget plan include: Planning – Review of the strategic plan, requests from principals, and requests from budget officers allow for initial planning as to resources requested to continue implementation of the District Strategic Plan. The Budget Committee is updated on fund balance amounts based on completion of the prior year audit. Preliminary enrollments are determined in early fall so that state revenue can be estimated. The District continually works with the Boise Education Association to discuss salary, benefits, curriculum and instructional opportunities. Preparation – Budget requests are compiled, benefits costs are determined, and salary experience and education costs are calculated. The District works with and provides input to the Legislature to appropriate public-school funding for the next year. The budget committee works to establish a balanced budget and public work sessions are held. Adoption – An advertised public hearing is held and the final budget is submitted to the Board for approval in June. Following Board approval, budget officers are notified and spending authority is granted as of July 1. Appropriate documents are submitted to the Ada County Assessor and the State Department of Education. Capital Budgeting – During 2016-17, the District engaged in a district-wide planning process to develop an updated long-range Facility Master Plan (FMP). The plan was approved by the Board of Trustees in November 2016 and a capital bond issue for $172.5 million was approved by the voters in March 2017. The plan provided for new construction of buildings, renovations/additions, replacement, and general maintenance. The plan focuses on future growth needs, facility upgrades, facility education adequacy and overall demographic changes. The current year capital budgeting projects include new construction of a career technical facility, remodel on the performing arts building at Boise High School, rebuild of Amity and Whittier Elementary and the addition of a wing at Timberline High School. In addition to the capital construction, many deferred maintenance projects are planned throughout the District. These projects include HVAC, life/safety improvements, flooring and painting upgrades. Several schools are scheduled for roof replacements. All projects are evaluated to determine where energy savings could be recognized. These projects include HVAC upgrades, water conservation and lighting upgrades so the District can achieve energy savings. The District also sets aside safety dollars for the Director’s to access as their building safety teams identify needs throughout the District. In addition to implementing the FMP, District administrators meet each year to discuss projects considered high priority as they pertain to safety, American with Disabilities Act compliance and energy efficiency. Principals also submit capital improvement requests to their Area Director for review and possible approval. Executive Summary Page | 6

SIGNIFICANT LEGISLATIVE ACTIONS/BOARD POLICY CHANGES The 2017 Legislature continued moving forward with implementing career ladder funding recommendations brought forth from the Governor’s Education Task Force. FY 2017-18 is the third year of the five-year implementation plan for the career ladder. The goal of the career ladder is to increase beginning salaries for teachers and allow teachers to move quickly through the career ladder if certain performance requirements are reached. Once fully implemented, by year 2020, no teacher would be paid less than $37,000. The maximum reimbursement for a fully funded teacher in 2020 would be $50,000. The career ladder legislation also allocates money to Districts based on the education levels of the certified instructional and pupil personnel staff. If an instructional or pupil personnel employee is placed on the professional rung on the career ladder, the District will qualify for a stipend if the employee holds a Master’s Degree or has a Bachelor degree with 24 additional credits earned. The allocation associated with this education stipend will increase over the next three years to a maximum of $2,000 for BA+24 and $3,500 for a MA. eThere ar many requirements established for staff to move along the career ladder. The main requirement deals with how teachers have been rated on their annual evaluations. The State Board of Education has established rules to implement this new law. The State Board of Education will oversee the evaluation processes used by school districts and charters throughout the State. The career ladder funding model also specifies that a teacher may be considered a “master teacher” if certain requirements have been met. The goal of the Idaho Legislature is to reward outstanding teachers. If considered a master teacher, then a teacher would receive a premium of $4,000 to be paid to the teacher for three years. Teachers must meet a number of benchmarks to be considered a master teacher some of which include the following: eight years of teaching experience, three years immediately preceding the award; successful completion of an annual individualized professional learning plan; a majority of students meet measurable student achievement as identified in Idaho Code 33-1001 for not less than three of the previous five years; and provide artifacts demonstrating evidence of effective teaching methods for three of the last five years. The earliest a teacher could receive this premium is in July 2019. The 2017 Legislature provided new funding for technology upgrades and technology staff, career and college advising and funding for reading remediation. The District has included this funding within the action items to accomplish the goals of the District’s Strategic Plan. FINANCIAL The budget document provides revenue and expenditure detail for all District funds. A pyramid approach is used, beginning with a summary of the general fund and all other funds compared to the previous year totals then followed by information that is more detailed by fund. The District only uses the following Governmental 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 a different fund are reported in this fund. Special Revenue Funds – These funds are used to account for special projects for revenues and expenditure activity separate from the normal operations of the District. Special Revenue funds are used to account for special state, local, and federal programs. Debt Service Fund – This fund accounts for the revenue collected from taxes levied for the payment of principal and interest on the District’s general obligation bonds. Capital Projects Fund – This fund accounts for revenues from bond proceeds, taxes levied, interest earnings on bond proceeds, lottery distributions and any fund transfers from the general fund. Monies are used to acquire buildings and sites, remodel and repair existing buildings and construct new buildings. This fund is made up of two funds; the Plant Facility Fund and the Capital Projects Fund.

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TOTAL BUDGET FOR ALL GOVERNMENTAL FUNDS The following schedule and graphs show the District’s total budgeted revenues and expenditures for all funds for the 2017-18 school year.

Total for All Special Debt Percent Governmental General Revenue Service Capital Total Total of Fund Revenues 2017-18 2017-18 2017-18 2017-18 2017-18 2016-17 Change Local Revenue $80,700,736 $4,605,272 $14,797,000 $495,000 $100,598,008 $96,827,918 3.89% State Revenue 138,401,035 2,818,648 343,413 1,575,000 143,138,096 134,979,193 6.04% Federal Revenue 65,115 21,077,908 0 0 21,143,023 21,671,627 -2.44% Other Sources 298,172 0 0 3,000,000 3,298,172 3,300,000 -0.06% Use of Fund Balance 3,794,581 155,078 0 55,960,000 59,909,659 8,890,425 573.87%

Total Revenues $223,259,639 $28,656,906 $15,140,413 $61,030,000 $328,086,958 $265,669,163 23.49% Expenditures Salaries $140,445,083 $13,790,322 $0 $0 $154,235,405 $148,982,023 3.53% Benefits 50,439,716 5,704,519 0 0 56,144,235 54,764,423 2.52% Purchased Services 18,183,100 1,583,534 0 50,000 19,816,634 18,691,326 6.02% Supplies & Materials 10,036,740 7,264,081 0 0 17,300,821 16,526,304 4.69% Capital Outlay 505,000 0 0 60,980,000 61,485,000 9,746,734 530.83% Debt Retirement 0 0 13,899,269 0 13,899,269 10,992,094 26.45% Insurance & Judgments 650,000 2,300 0 0 652,300 652,300 0.00% Transfers 3,000,000 298,172 0 0 3,298,172 3,317,530 -0.58% Unappropriated Fund Balance 0 13,978 1,241,144 0 1,255,122 1,996,429 -37.13% Total Expenditures $223,259,639 $28,656,906 $15,140,413 $61,030,000 $328,086,958 $265,669,163 23.49%

Total 2017-18 All Governmental Funds Total 2017-18 All Govermental Funds Revenue Budget Expenditure Budget

Salaries 17.11% 6.04% 1.01% Benefits 18.26% Local Revenue 5.27% 30.66% Purchased Services 6.44% State Revenue Supplies & Materials Federal Revenue 18.74% 47.01% Capital Outlay Other Sources Debt Retirement 43.63% Use of Fund Balance Insurance & Judgments 4.24% Transfers Unappropriated Fund Balance 0.20% 0.38% 1.01%

Boise School District receives 30.6 percent of its revenues from local sources, including property taxes, 43.6 percent from the State, 6.4 percent from the federal government, and 18.2 percent from the use of fund balance. The District plans to utilize $59.9 million from fund balance in 2017-18. The largest use of fund balance is from the capital projects fund ($55.9 million) to implement the Facility Master Plan.

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Most of the Boise District expenditure budget is spent on salaries and benefits (64%). The next large expenditure area is capital outlay (18.7%) which include deferred maintenance and capital construction expenditures. The third largest expenditure category is purchased services (6%), which includes utilities, contracted transportation and maintenance contracts. The largest portion of the expenditure budget is the District’s general fund, which makes up $223.2 million, while the capital and debt service fund account for $76.1 million. With all funds combined, the total budget equals $328 million up from $265.6 in FY 2016-17 or an increase of $62 million. Much of the increase is due to the capital construction bond expenditures.

GENERAL FUND The District approved the General Fund Budget for FY 2017-18 in the amount of $223.2 million dollars. This amount is approximately $8.9 million dollars more than FY 2016-17 budget. The District utilized excess fund balance to balance the FY 2017-18 budget. The Board of Trustees approved the reduction of the fund balance reserve from 6.5 percent of expenditures to 5.5 percent of expenditures in June 2011. This policy change was necessary to provide flexibility during the economic downturn. The District anticipates having more than 5.5 percent fund balance at the end of FY 2017-18. The District is planning for revenue growth in property taxes because of an increase in market values. The State revenue projections continue to increase which is positive for public schools as the Legislature appropriates funding to public education. The District has been notified by the Ada County Assessor that market values have continued to increase and it is anticipated that market values will increase by approximately 10 percent in the FY 2017-18 school year. The voters approved a temporary five-year levy in 2012-13 to maintain programs and class sizes. This levy expired as of 2016-17, however because of continued market value growth, the District did not need to request future funding from the taxpayers. The District requested $3.75 million of the authorized $14 million for the FY 2016-17 budget. This money was covered by the Maintenance and Operation tax in 2017-18. General Fund Revenue 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: General Revenue Current Year Adopted Amount of Percent of Revenues Budget 2016-17 Budget 2017-18 Change Change Local Revenue $79,478,926 $80,700,736 $1,221,810 1.54% State Revenue 130,727,130 138,401,035 7,673,905 5.87% Federal Revenue 68,157 65,115 -3,042 -4.46% Other Sources 300,000 298,172 -1,828 -0.61% Use of Fund Balance 3,744,602 3,794,581 49,979 1.33% Total Revenues $214,318,815 $223,259,639 $8,940,824 4.17%

Financial support for District operated Total 2017-18 General Fund programs and services is substantially derived Revenue Budget from state and local sources of revenue which is mainly from property tax, and the State of Idaho public schools’ appropriation. In the 61.99% Local Revenue FY 2017-18, the District will receive 36 State Revenue percent of its general fund revenue from local Federal Revenue sources which mostly comes from property Other Sources taxes. In December 2016, the tax assessor 36.15% Use of Fund Balance reported the District’s taxable market value to be $18.2 billion dollars; this was an increase 0.03% of approximately 8.3 percent. 1.70% 0.13%

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Current projections from the county tax assessor estimate values to increase by approximately 10 percent by December 2017. In FY 2017-18, the State of Idaho homeowner tax exemption will increase by 5.5 percent or a maximum exemption of $100,000. This exemption was $4 billion dollars for the District in FY 2016-17. The exemption is expected to increase to $4.2 billion in FY 2017-18. The Idaho Legislature capped the amount of the homeowner’s exemption to $100,000, so moving forward this exemption will remain at $100,000. As previously mentioned the tax base is expected to increase by approximately 10 percent in FY 2017-18. Residential property tax burden in the Boise District is 58.8 percent of the total, while the commercial property tax burden is 41.2 percent. The District’s largest taxpayer, Micron, Inc. accounts for approximately 1.8 percent of the total tax base. The Idaho Legislature approved tax reduction incentives for companies that invest in infrastructure within the State of Idaho, therefore we anticipate this percentage of total market value to continue to decrease. The State of Idaho and Ada County continues to be a place where people are moving to, thus resulting in increased values for homes and the need for additional commercial business. The medium price of a home in Ada County in May 2017 was $304,074 compared to May 2016 of $242,000. Existing home supplies are at a 1.5-month inventory, thus causing home prices to continue to increase. The tax levy for FY 2017-18 is estimated to be 0.0046 per thousand taxable values. In the FY 2016-17, the levy rate was 0.0049 per thousand taxable values. The following table and graph depict current and historical taxes paid on a $200,000 home. The estimate is based on a September 2017 taxable market value of $20.1 billion dollars. Property Tax Due on the Valuse of a $200,000 Home 2013-14 2014-15 2015-16 2016-17 2017-18* Market Value of Home $200,000 $200,000 $200,000 $200,000 $200,000 Homeowners Exemption 81,000 83,920 89,580 94,745 100,000 Taxable Value 119,000 116,080 110,420 105,255 100,000 Tax Rate Accessed 0.0057 0.0052 0.00504 0.00492 0.00465 Property Tax Due $678 $604 $557 $518 $465 Property Tax Change ($29) ($75) ($47) ($39) ($53) $700

$650

$600

$550

$500

$450

$400 *Estimated The State of Idaho allocates money to districts based on student population and education and experience of staff. The state increased funding for public education in FY 2017-18. The State increased base salaries for administrative and classified personnel by 3 percent. The State also funded year three of the career ladder for instructional and pupil personnel staff. This career ladder is being implemented over the next three years with the beginning teacher salary to be $34,600 up from $33,400 in FY 2016-17. By the end of implementation (FY 2020), a beginning teacher will be paid a minimum salary of $37,000 and the most experienced teacher will be reimbursed at $50,000. In addition to base salary increases, the State increased discretionary funding by 4.1 percent or $1,052 per unit. The new unit factor for FY 2017-18 is $26,748. A unit is one classroom or approximately 19 students in our District. The unit increase resulted in additional revenue of $1.3 million dollars. The Legislature earmarked a portion of the discretionary funding for health insurance costs. Of the total $26,748, $11,242 of each unit is to cover health insurance costs. The legislature also appropriated money for staff development, technology, technology staffing, reading intervention, career counseling and leadership stipends for instructional staff.

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For the twelve months ended June 30, 2017 the State of Idaho experienced 8.3% increase in general fund revenue growth. This growth was 2.8% more than projected by the State’s budget analyst in January. The Public Education Stabilization Fund (PESF) has approximately $64.6 million dollars to assist with public school funding in the off chance the economic growth trend does not continue. The Statewide Budget Stabilization fund (BSF) ended the year with $318.8 million to be appropriated as necessary by the Idaho legislature. Unemployment levels in Idaho have decreased over this last year from 3.7% in June 2016 to 3.1% in June 2017. The national unemployment rate as of June 2017 was 4.4%. The 2017 Legislature appropriated $2,030,354,100 to Public Schools, excluding the School for Deaf and Blind for Fiscal Year 2018. Of this amount, $264,115,000 was derived from federal funds not available for general school operations, $91,343,700 was derived from dedicated funds, and $1,674,895,400 was derived from general funds. General Fund Expenditures The District expects to expend 85.5 percent of the total general fund budget on salaries and benefits. The next category with the highest planned expenditures is purchased services at 8.1 percent. This category includes the student transportation contract, estimated to cost approximately $7.3 million dollars, and utility costs at $4.5 million.

General Fund Current Year Adopted Amount of Percent of Object Expenditures Budget 2016-17 Budget 2017-18 Change Change Salaries $134,844,490 $140,445,083 $5,600,593 4.15% Benefits 49,025,813 50,439,716 1,413,903 2.88% Purchased Services 17,534,855 18,183,100 648,245 3.70% Supplies & Materials 8,973,657 10,036,740 1,063,083 11.85% Capital Outlay 290,000 505,000 215,000 74.14% Debt Retirement 0 0 0 0% Insurance & Judgments 650,000 650,000 0 0% Transfers 3,000,000 3,000,000 0 0% Total Expenditures $214,318,815 $223,259,639 $8,940,824 4.17%

The FY 2017-18 budget, totaling Total 2017-18 General Fund $223,259,639, includes an increase Expenditures by Object in compensation for all staff to receive at least a 3 percent pay increase and allows for movement Salaries on the salary schedules for Benefits experience and education. 22.59% Purchased Services Supplies & Materials Professional development is also Capital Outlay funded through the salary schedule. 8.14% Debt Retirement 62.91% Insurance & Judgments The total contract teacher is for 189 Transfers days. The beginning salary for a teacher in the District is $38,121 4.50% and the highest salary on the 0.23% teacher’s schedule is $70.261. 1.34% 0.29% The transportation budget was relatively stable as fuel prices have decreased and the prior year budget included bus routes that were not utilized. The District bid the transportation contract in FY 2014-15 and the contract was awarded to First Student for a five-year period. The contract price will increase based on the annual CPI increase each year.

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The 2017-18 spending plan allocated funds to continue the development of programs specifically created to meet the goals of the Strategic Plan. These programs include expansion of the community schools, hiring additional counseling staff to assist students with career planning, updating technology equipment, adopting new curriculum in mathematics and purchasing new social studies textbooks. The District increased remediation efforts pertaining to reading at the elementary level and authorized new staff for the special education programs and hiring additional custodial and maintenance personnel. In addition, resources have been allocated to upgrade safety and integrated security plans for each school. This integration includes installation and upgrades of cameras in all schools. The District has continued to provide training for staff in curriculum and assessment analysis. The District budgeted for approximately $1 million to upgrade technology equipment for staff and students. These upgrades include new Chromebooks, laptops and wireless access points and computer switches.

SPECIAL REVENUE FUNDS The District has numerous funds that are recorded as special revenue funds. Each of the funds is identified in the Financial Section of this document. Majority of the resources for this fund are derived from federal and local sources. The largest funds within this category that are federally funded are Title I for disadvantaged children, Title II for training and improving teaching quality, Title VI-B which is funding for special education and the USDA school lunch program. There are also state funded programs in this fund including, Ennui H. Zaugg Capital. driver’s education, state technology and state limited English funding. Special Special Amount of Percent of Special Fund Revenues Revenue Funds Revenue Funds Change Change 2016-17 2017-18 Local Revenue $4,718,992 $4,605,272 -$113,720 -2% State Revenue 2,356,650 2,818,648 461,998 20% Federal Revenue 21,603,470 21,077,908 -525,562 -2% Other Sources 0 0 0 0% Use of Fund Balance 206,089 155,078 -51,011 -25% Total Revenues $28,885,201 $28,656,906 ($228,295) -1% Expenditures Salaries $14,137,533 $13,790,322 $-347,211 -2% Benefits 5,738,610 5,704,519 -34,091 -1% Purchased Services 1,106,471 1,583,534 477,063 43% Supplies & Materials 7,552,647 7,264,081 -288,566 -4% Capital Outlay 0 0 0 0% Debt Retirement 0 0 0 0% Insurance & Judgments 2,300 2,300 0 0% Transfers 317,530 298,172 -19,358 -6% Unappropriated Fund Balance 30,110 13,978 -16,132 -54% Total Expenditures $28,885,201 $28,656,906 -$228,295 -1%

Executive Summary Page | 12 DEBT SERVICE FUND The District owes $142,960,000 for general obligation bonds refunded or issued in 2007, 2012B, 2014, and 2017. Principal payments are due in July and August each year. Interest payments are paid semi-annually to our bond- paying agent, US Bank. The District refunded a portion of the 2007 general obligation bonds in November 2014 to take advantage of lower interest rates. The District requested updated bond ratings for the issuance of the 2017 General Obligation Bonds. Standard Hanging On J. Saum Timberline and Poor’s and Moody’s both maintained the high ratings of AA from Standard and Poor’s and Aa1 from Moody’s. The District is well below the debt capacity allowed by Idaho Code. Debt service payments made with tax revenues are certified annually to meet required payment obligations. The Board of Trustees has structured all long-term debt to be repaid by levying a tax rate of 70 cents per $1,000 taxable value for FY 2017-18. With market values increasing, the District believes that the current levy rate can be maintained to meet future debt obligations. The rate is one of the lowest bond levy rates in the State of Idaho. Property tax is collected by the county treasurer, and then remitted monthly to the District.

Debt Service Debt Service Amount of Percent of Debt Service Fund Revenues Fund 2016-17 Fund 2017-18 Change Change Local Revenue $12,615,000 $14,797,000 $2,182,000 15% State Revenue 343,413 343,413 0 0% Federal Revenue 0 0 0 0% Other Sources 0 0 0 0% Use of Fund Balance 0 0 0 0% Total Revenues $12,958,413 $15,140,413 $2,182,000 14% Expenditures Salaries $0 $0 $0 0% Benefits 0 0 0 0% Purchased Services 0 0 0 0% Supplies & Materials 0 0 0 0% Capital Outlay 0 0 0 0% Debt Retirement 10,992,094 13,899,269 2,907,175 21% Insurance & Judgments 0 0 0 0% Transfers 0 0 0 0% Unappropriated Fund Balance 1,966,319 1,241,144 -725,175 -58% Total Expenditures $12,958,413 $15,140,413 $2,182,000 14% Bond Long Term Debt Balance $66,760,000 $142,960,000 $76,200,000 114%

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CAPITAL PROJECT FUND During 2016-17, the District completed a number of projects including the redesign of the Maple Grove parking lot, reroof of Maple Grove, Mountain View well and the completion of the Facilities and Operations building. The District has an annual maintenance schedule in addition to a list of high priority projects that need to be addressed. The District passed a $172.5 million-dollar capital construction bond. The district expects to spend these dollars over the next 8 to 10 years. The bond measure included 22 major capital projects and deferred maintenance at all schools. In addition to the voter approved capital bonds, the District has resources available for maintenance and capital construction needs. In 1998 taxpayers approved an annual maintenance levy of $3 million dollars. The District also receives approximately $1.5 million in lottery proceeds from the State of Idaho. Idaho Dragon Lady K. Legato Boise Code requires these dollars be deposited into the Capital Projects fund and be used for maintenance and capital improvement. The Facility Master Plan that was approved by the Board has earmarked these additional funds ($4.5 million) to be used in conjunction with the capital construction bonds. Capital Capital Capital Projects Fund Projects Fund Projects Fund Amount of Percent of Revenues 2016-17 2017-18 Change Change Local Revenue $15,000 $495,000 $480,000 97% State Revenue 552,000 1,575,000 1,023,000 65% Federal Revenue 0 0 0 0% Other Sources 3,000,000 3,000,000 0 0% Use of Fund Balance 4,939,734 55,960,000 51,020,266 91% Total Revenues $9,506,734 $61,030,000 $51,523,266 84% Expenditures Salaries $0 $0 $0 0% Benefits 0 0 0 0% Purchased Services 50,000 50,000 0 0% Supplies & Materials 0 0 0 0% Capital Outlay 9,456,734 60,980,000 51,523,266 84% Debt Retirement 0 0 0 0% Insurance & Judgments 0 0 0 0% Transfers 0 0 0 0% Unappropriated Fund Balance 0 0 0 0% Total Expenditures $9,506,734 $61,030,000 $51,523,266 84%

BUDGET PROJECTIONS Three-year budget forecasts for the general fund, debt service fund and the capital projects are calculated and reviewed annually. Budget projections are difficult, as many factors are unknown pertaining to; market value increases or decreases, opening of new charter schools, possible appeals challenging market values, and projecting what the Idaho economy and Idaho legislature will do each year. The State now funds public education entirely with state income tax and sales tax. The Idaho Legislature has committed to funding the implementation of the career ladder through FY 2020. During the 2017 Legislative Session, the Idaho

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Legislature authorized additional funding to fund the needs of the interim committee to evaluate the Idaho public school funding formula, and to bring forth recommendations on how to improve the current formula. As of today, it is unclear what those recommendations will look like, thus making it difficult to project state revenue allocations to public education. Budget projections for the next three years show modest increases in revenues, apart from new enrollment funding. The District has projected that schools will receive a 3.5 percent increase in state discretionary funding. The projections assume slight increases for base salary allocation for the next year. The projections also consider the anticipated increase in market value for the current year and the corresponding increase in property taxes for FY 2018-19. The projections assume that the Idaho legislature will continue to allocate the lottery dollars to Districts' to use for capital improvements in 2018-19, 2019- 20 and 2020-21. The District also utilizes Special Revenue Funds, however long-term projections are not difficult because funding fluctuates annually based on grants awards received from local, state, and federal governments.

Budget Projection Budgeted Projected Projected Projected Totals 2017-18 2018-19 2019-20 2020-2021 General Fund Revenues: 219,465,058 229,928,809 236,289,138 243,522,865 Expenditures: $220,259,639 $226,852,174 $233,633,289 $239,456,746 Debt Service Fund Revenues: $15,140,413 $16,127,049 $16,313,506 $16,822,075 Expenditures: $13,899,269 $13,256,550 $14,383,050 $16,876,700 Capital Projects Fund Revenues: $5,070,000 $4,925,000 $4,880,000 $77,565,000 Expenditures: $61,030,000 $20,150,000 $18,000,000 $32,500,000 Special Revenue Fund Revenues: $28,656,906 $29,230,044 $29,814,645 $30,410,938 Expenditures: $28,642,928 $29,215,787 $29,800,102 $30,396,104

IDAHO’S ECONOMY Idaho’s average unemployment rate through November 2016 was 3.8 percent, three tenths‐of‐a‐ percent lower than the average for 2015. Idaho’s unemployment rate was the 10th lowest in the nation in November 2016, indicating the relative good health of labor force employment compared to the nation. Idaho’s unemployment rate has been below the national average since August 2009, just over six years. Department analysts expect the current trend of Idaho’s low unemployment level to remain consistent at or below 4 percent through SFY2018. The U.S. Federal Reserve anticipates the average national unemployment rate for 2018 to be 4.5 percent. Source: ID Labor Market Outlook The Ada County labor force grew significantly between 2006 and 2016, increasing by over 31,000. The labor force increased 3.4 percent between 2015 and 2016, the largest increase in more than 10 years. Ada County has more jobs than its labor force supports, requiring commuters from neighboring counties to fill them. During 2016, the unemployment rate continued to decline, dropping 0.4 points from 2015, to 3.3 percent. The county consistently posts rates below the statewide average. Source: IDL Workforce Trends When compared with the prior year, the unemployment rate for Boise in the second quarter dropped 160 basis points, from 5.8% to 4.2%; the unemployment rate dropped to 4.0% in May and rose to 4.2% in June. When compared to the prior quarter, the unemployment rate for Boise dropped 70 basis points. Boise’s unemployment rate in June was 30 basis points below the Boise MSA, 30 basis points below Idaho, and 210 basis points below the United States. Employment numbers throughout Idaho are doing well compared to the national average.

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Relative to comparable sized cities in the western United States, Boise continues to post strong employment numbers. Total employment in the second quarter increased by 3.752 jobs, or 3.6%, compared to last year. Compared to the prior quarter, total employment increased by 2,575 jobs, or 2.4%. Source: City of Boise INFORMATION The Boise School District serves approximately 26,000 students in 48 schools. Although enrolment population remains stable, the District’s population does change. Changes include needs for services to autistic and emotionally disturbed students. During the 2016- 17 school year the total special education student count was 3,026. More staff is required to effectively serve special education populations and specially designed classrooms help provide services to these students. The 2017-18 includes additional staffing positions to assist with these populations. The need for services for socio-economically disadvantaged children has also changed in recent years. The percentage of children eligible for free or reduced-price lunches is 41% as of March 2017.

ENROLLMENT TRENDS AND PROJECTIONS In the past ten years [2006-2015] the enrollment in Boise Public Schools has experienced an increase of 818 students. The peak in enrollment in the past ten years occurred in the 2013-14 school year. Current enrollment indicates an increase in enrollment of approximately 594 students. The following chart illustrates historic and projected enrollment for Boise Public Schools as listed in BSD Facilities Master Plan (FMP). Boise School District Historical Enrollment – Source: Facilities Master Plan Projected Grade 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 PK 239 239 188 157 129 122 165 163 133 150 300 K-6 12,773 12,823 12,882 13,301 13,383 13,453 13,529 13,840 13,379 13,637 14,040 7-9 5,839 5,816 5,643 5,646 5,617 5,712 5,746 5,861 5,904 5,917 5,980 10-12 5,922 5,843 5,878 5,794 5,808 5,748 5,815 5,904 5,912 5,887 6,145 Total 24,721 24,591 24,898 24,937 25,035 25,255 25,768 25,328 25,591 26,185 26,165

26,300 BSD Historical Enrollment - DeJong . 26,185 26,165

26,000 25,768 25,700 25,591 25,328 25,400 25,255 25,035 25,100 24,898 24,937

24,800 24,721 24,591

24,500

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Projections were developed by DeJONG-RICHTER using low, moderate, high, and recommended enrollment projections for the Boise School District. The low projection illustrates a conservative approach reflecting an economy that may have higher inflation/interest rates, a decline in new housing, and/or a decline in live births. The high projection takes a more liberal approach and reflects an economy that may have lower inflation/interest rates, an elevated level of new housing, and/or an increase in live births. The moderate falls in between these two approaches.

Projected Enrollment for BSD 2016-2026 . 30,000 29,430 29,670 .. 28,980 27,970 28,000 26,936

26,000 25,768 25,591 25,635 25,470 25,403 24,721 24,898 25,035 25,022 24,707 24,000 24,352 23,161 22,000 22,251 21,302 20,000 20,653

ACHIEVEMENT Advanced Placement classes are rigorous, college-level classes taught by certified high school teachers and audited by the College Board. Many colleges and universities offer credit and/or waivers dependent upon scores on Advanced Placement exams, and the College Board maintains a website where students and parents can see AP credit policies of each college/university. Each of Boise's traditional high schools offers at least 25 Advanced Placement courses.

4,900 BSD Advanced Placement Exams Written . 4,603

4,200 3,670 3,433 3,500 3,220

2,800 2,423 1,866 2,100 1,772 1,277 1,400 1,093 877 586 700 498

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The District is committed to providing a rigorous curriculum for all students. The number of Advanced Placement exams written in 2017 increased by 631, and stands at the highest level ever. Students sat for 33 different exams. The newest exams were in Seminar and Computer Science Principles. The largest number of exams were taken in English Language (604), Psychology (326), and Calculus AB and US History (315).

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The Idaho Reading Indicator, an individually administered assessment of reading ability, conducted statewide three times per year (fall, winter, spring). Student IRI performance is classified in one of three scoring categories: "3" - Benchmark (at grade level), "2" - Strategic (near grade level), or "1" - Intensive (below grade level).

IRI District/State Score Summary of Students at Grade Level 2016-2017 School Year Kindergarten 1st Grade 2nd Grade 3rd Grade Boise 84.2% 82.5% 81.0% 87.2% Fall 2016 Idaho 78.0% 83.4% 79.3% 85.6% Boise 89.0% 84.7% 84.6% 89.1% Spring 2017 Idaho 92.7% 85.0% 84.7% 88.2% Source: 6/2017 ISDE Public Reports Though many students score well above the cutoff for a score of "3", IRI scores are intended only to reflect grade level performance, and not to differentiate among students scoring above the cutoff. AV ID (Advancement Via Individual Determination) is a program that began in San Diego, California back in the early 70's. The program mission is to "close the achievement gap by preparing all students for college readiness and success in a global society." Current Owyhee Elementary Principal Dr. Stacie Curry became principal at Fairmont Junior High shared her experiences with AV ID via her home California district, and she initiated a program at Fairmont Junior High. In the first year, eighty-five 7th and 8th grade Fairmont students enrolled in the program; those 8th graders later became the first AV ID graduating class at Capital High School. Today, the AV ID program serves over 1,300 students, and we have AV ID students at every junior high and high school in the Boise District.

1,500 BSD Historical AVID Enrollment . 1,312 1,195 1,200 1,043 1,099 1,034 875 900 574 600 281 339 300 207 85 0

The State of Idaho calculates Graduation (Completer) Rates for each Idaho high school using data submitted about dropouts and completers by individual districts. Graduation Rate is used as the third academic indicator (ISAT math, and ISAT reading are the first two) in evaluating the school's status for Adequate Yearly Progress under the No Child Left Behind law. The formula for calculating graduation rate is devised by the National Center for Education Statistics, and can be summed up as follows:

Completer (yr. 4)/ (Completer (yr. 4) + grade 9 dropouts (yr. 1) + grade 10 dropouts (yr. 2) + grade 11 dropouts (yr. 3) + grade 12 dropouts (yr. 4)). 2016-2017 graduation data not available at time of publication.

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Percentage of Boise School District Graduating Students School 2011-12 2012-13 2013-14 2015-16 Boise 97% 97% 92% 94% Borah 96% 98% 87% 89% Capital 98% 95% 91% 91% Timberline 98% 99% 93% 95% Annual Totals BSD Superintendent Office

STAFF INFORMATION/ALLOCATION OF RESOURCES The District recruits and retains quality employees. Approximately 66 percent of our staff are in certified positions. The District also employs approximately 35 percent classified staff to assist in support roles that include business operations, food services, classroom assistants, custodians, and technology support. Of District certified staff, 66 percent have earned a Master’s degree or higher. Offering competitive salary and benefits, providing good administrative support, and marketing the District to potential applicants are some of the ways the District retains such a remarkable staff. District schools allocate staff resources based on their enrollment by grade or subject and the needs of their students. Staffing is based on the programs that are offered in District buildings. For example, eleven elementary schools offer English Learner Language programs and seven elementary schools offer all day gifted and talented programs.

Capital Senior High Orchestra 2016 For the 2016-17 school year, 15 elementary buildings and 1 secondary building are considered Title One schools and are allotted allocations to utilize in their buildings for staff support, supplies and professional development. Board Policy states, “the District will strive to achieve no greater than the following class size ratios:”

Number of students per class Kindergarten/1st Grades = 23 2nd/3rd Grades = 26 4th/5th/6th Grades = 32 Junior/Senior High = 160 /teacher/contact/day Alternative High = 18

Title one schools are determined based on the poverty levels of students enrolled in District buildings. The Idaho State Department of Health and Welfare reports the students that are receiving benefits for food stamps to the District on a weekly schedule. Each April, the District calculates elementary and secondary poverty percentages based on guidelines established for the Community Eligibility Program (CEP). Different eligibility percentages are used for determining eligibility for an elementary or secondary building. The following table details staff changes in the FY 2017-18 budget:

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Staffing Changes 3% Increase on Base Salaries Movement on salary schedules for education & experience Shift from federal funding sources: 1.00 Professional Development Administrator (Title II) 2.00 Community Schools Coordinators (Title I) 2.30 Para professionals (Neglected and Delinquent) New positions: 6.00 Reading Para professionals 1.00 CTE Supervisor 3.00 ELL teachers (Garfield, Jefferson & Borah) 1.00 Behavior Interventionist (Hillside) 1.00 GATE (Garfield) 7.00 Custodians (6 at schools, 1 at F&O compound 1.00 Dual language 2.00 Carpenters Special Education ( IEP Nov 2016 reported 2,997) (IEP Nov 2015 reported 2,905) 3.00 Special education teachers (Lowell Excel, Various) 5.00 Special education assistants ( Les Bois, Hillside, Capital, Lowell, Various) 0.5 Psychologist 0.5 Occupational Therapist 1.0 Speech Language Pathologist 1.0 Behavioral Interventionist Pay differential for custodial swing shift 15 staff members at 7.5% rate increase $20,000 Proposed 2013-14 2014-15 2015-16 2016-17 2017-18 BSD Total Certified FTE Activity 1,772.27 1,800.29 1,811.29 1,858.29 1,838.62 BSD Total Non-Certified FTE Activity 827.98 815.72 822.96 830.21 854.94 District Total 2,600.25 2,616.01 2,634.78 2,688.50 2,693.56 Current 07/16 Source: Idaho Department of Education **FTE listed in positions moved to * Teacher-Elementary/Instructional Assist. - Regular Ed

The District works closely with the Boise Education Association (BEA) to maintain a compensation package that preserves a fiscally sound budget. In May 2017, the BEA ratified the agreement with 99 percent of the members voting to approve the salary increases as outlined above. The District also set the minimum hourly rate for classified staff at $11.32 per hour. The District provides health, dental, vision, and life insurance (HDVL) for all full-time employees during staff contract periods. Employees are required to participate in the District’s health wellness program if they do not want to contribute to the health coverage cost. The annual cost per employee for HDVL is $8,160.

MISSION AND GOALS OF THE DISTRICT BEF Globe Learning The Boise School District is committed to providing an excellent education for every child. The District is committed to providing excellent opportunities for our students. To make certain we are living up to our mission of Educating Today for a Better Tomorrow, the Boise School Board, and District administration are committed to a strategic direction. This direction, in the form of a plan, is developed utilizing considerable input from staff, students, and community members and ongoing analysis of the many conditions that influence the Boise School District (BSD).

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The strategic plan reflects a vision that each student graduates prepared for college, career, and citizenship. The District continues to implement the goals and actions identified in the Strategic Planning process that guides the District to 2020. The prior three plans of the District proved extremely useful in providing strategic direction and focus. The strategic planning process involves patrons, staff, students, and District leadership. Through this planning process, the District systematically takes advantage of current accomplishments and opportunities while simultaneously creating a solid plan for Boise School District’s future. The plan focuses on creating the best vision of the District’s long-term future. The Board of Trustees reviews the strategic plan at least two times a year. The review includes extensive discussion on action items, measuring success of those items and determining if action items need to be updated as the world continues to change. The purpose of the Strategic Plan is to guide our organization’s direction to achievement of the District’s Mission, Vision, and Core Values. The District Mission: Educating Today for a Better Tomorrow! The District Vision Statement: We graduate each student prepared for college, career, and citizenship. The Core Values of the District: Respect, Dignity, Honesty, Responsibility, Teamwork The Goals identified in the Strategic Plan 2020 are designed to enhance District: Quality Teaching and Learning, Educational Opportunity, Hiring, Training, and Retaining the Best Staff, Community Relations & Communications, and School Environment and Safety. The District’s budgetary focus is on the first two goals of the strategic plan;

SCHOOL ACCOUNTABILITY Idaho’s K-12 Report Card is designed to provide public accountability for the state’s K-12 public education system and presents information required by federal laws implementing the Elementary and Secondary Education Act and current state law, plus other information determined to be helpful for the public to evaluate the state’s schools. The Report Card began in the 2006-2007 school year. Over the years, the accountability measures required to be produced have varied. Among the measures you will find for various years are tabs for: Assessment - Idaho Standards Achievement Test (ISAT) measures English Language Arts and Math skills of students in grades 3-8 and 10 and science in grades 5 and 7. Students in 10th grade take a state end-of- course assessment. No data is available for 2013-14 as it was a field test of a new version. As a result, tests before that date and after that date are not comparable. IRI - The Idaho Reading Indicator (IRI) measures basic reading skills of students in kindergarten and first through third grades in the fall and spring. A score of 3 indicates students have met benchmark or better performance for their grade level. Scores of 2 or 1 indicate they qualify for additional instruction and resources to help them achieve benchmark levels. NAEP - The National Assessment of Educational Progress is a test given to random samples of schools and students across the nation. All states are required to participate in the English Language Arts and Math assessments every other year. NAEP is the only test that can compare results state by state. (Biannual reports are found in the Report Card for the 2006-7 school year through the 2014-15 school year). AYP - Adequate Yearly Progress was the state’s accountability system required by the No Child Left Behind Act of 2001. The national and Idaho’s goal was for all students to reach proficiency in reading and math by 2013-14 and for 90% of students to graduate from high school by 2013-14. AYP monitored the progress of schools, districts, and the state toward those goals. (Found in the Report Card for the years 2006-7 through 2012-13). Graduation Rate - This is a measure of the percentage of students who graduate. The definition of a graduate and the definition of the base cohort of students being measured changed significantly for the 2013-14 school year, so comparisons before and after that point are not comparable. (Found in the Report Card for the 2010-11 school year through the present, but results are not reported until the next year).

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Teacher Quality - This offered a measure of educational experience of teachers (bachelor’s, master’s, and doctorate degrees) and rates of High Quality Teachers teaching core subjects in high- and low-poverty schools. (Found in the Report Card for the 2010-11 school year through 2014-15). AMO - Annual Measurable Objectives was a measure of student performance growth targets in reading/language art and math proficiency. (Found in the Report Card for the 2011-12, 2012-13 and 2014- 15 school years). AAG - Annual Achievement Gaps measured the difference in academic performance of students who were or were not considered to be "at risk". (Found in the Report Card for the 2011-12 and 2012-13 school years). Postsecondary Data - This data measured student enrollment in higher education within 16 months of graduating. (Found in the Report Card for the 2013-14 school year). Each District School lists a link to the Idaho State Department of Education site to access school Report cards.

RECOGNITION High Schools Again Nationally Recognized: Boise, Borah, Capital and Timberline high schools once again earned the national spotlight for helping prepare students for college and beyond. On May 5, 2017, the Washington Post announced that all four of Boise School District's comprehensive high schools (Boise, Borah, Capital and Timberline) have once again made the Washington Post list of the "Most Challenging High Schools in America" The list identifies schools working hard to challenge students from all backgrounds with courses such as Advanced Placement (AP). National Merit Finalists: Boise School District had 45 high school students selected as National Merit Finalists in the 62nd annual National Merit Scholarship Program. These academically talented high school seniors qualified for an opportunity to compete for some 7,500 National Merit Scholarships worth about $33 million that were offered spring 2018. Half of Idaho's total number of 2017 National Merit Semifinalists (95) were from the Boise School District (47). Boise School District enrolls about 9% of the total number of public school students in the state of Idaho. Boise District Students Named Idaho's U.S. Presidential Scholars: Two Boise School District high school seniors were named 2017 U.S. Presidential Scholars for Idaho, one of the nation's highest honors for high school students. Boise High's Elizabeth S. Lee and Capital High's Henry Zhang, were among 161 Presidential Scholars announced by the U.S. Department of Education. Boise District Educator Wins Top National Teacher Award: On Friday, February 10, 2017 at the National Education Association Foundation’s Salute to Excellence in Education Gala in Washington, D.C., Sonia Galaviz, a fifth grade educator at Garfield Elementary School in Boise, received one of public education’s most prestigious honors: The NEA Member Benefits Award for Teaching Excellence and $25,000. Bubbles, C. Tolson Timberline The Health Project: The Health Project announced Boise School District was selected to receive the 2016 C. Everett Koop National Health Award. This prestigious national award recognizes organizations with outstanding health promotion programs that produce documented health improvements and cost savings.

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In 2011, Boise School District created a comprehensive wellness program for its 3,000+ employees, who were dispersed over 58 geographical locations. The aim of this multi-year program is to improve employee health behaviors, lower elevated health risks, prevent chronic diseases and curb rising healthcare costs. The program has produced evidence of positive changes in behaviors, improvements in biometrics associated with health risks and boosted mental health. Evaluation of six years of medical claims data found that wellness program participants cost significantly less than non-participants. For every dollar, the district spent on wellness, it saved $3.50 in health care costs. From 2009 to 2014, the district experienced no overall increases in health care costs. Timberline High Tennis Repeats as Champions of Capital Invitational Tennis Tournament: Timberline Tennis Team (pictured) competed against a field of 32 teams to take home first place in the recently held Capital Invitational Tournament (April 28, 29, 2017). The tournament is in its 37th year and included teams from all over Idaho, Washington and Oregon.

Borah Students Place 2nd in Division in 2017 Physics Bowl: A team of Borah High School students achieved a significant milestone in placing 2nd in Division 2 (2nd year or higher physics), Region 14 (Northwest states and the Philippines) in the 2017 Physics Bowl. The team score consisted of the five individual scores by graduating seniors. Borah placed higher than schools from the Philippines and the State of Washington. Borah also scored higher than any Northern California school (Region 13) and would have placed 3rd if scored with Southern California. Boise's FIRST Robotics Team Earns Third Place at World Championships: On April 19th - 22nd, 2017 Team Tators, Boise's FIRST Robotics Team (and sponsored by Treasure Valley Math & Science Center) competed in the World Championships for FIRST Robotics in Houston, Texas at the George R. Brown Convention Center earning a Third Place Trophy.

Boise District Students Take Top Honors at National Invention Convention: The following Boise School District students took home top honors at the recently held National Invention Convention held in Washington, D.C. June 2017. The event provides a live, in-person opportunity for youth inventors and entrepreneurs in grades 4-12 to display their critical thinking skills through inventing, innovating, and entrepreneurial activities. Out of 300 students from grades 4-12 representing 14 states, Idaho again had one of the highest percentage of attendees to winners ratio = 38%, reported contest organizers. Jules Verne Award for Forward Thinking Innovation and Global Change sponsored by the Paul G. Allen Foundation Award: Taelyn B., Roosevelt Elementary School student, was the recipient of the Invent Idaho Southwest Regional Best of Show Award for Grades 5-8. Taelyn also placed in the Invent Idaho State Finals Best of Show Grades 5-8 award for her project "Mare Sanum (Healthy Sea) Fishing Net." South Students Advance to National History Day Competition: South Jr. High 9th grade students Ari Dengler, Myla Denger, Luis Ruiz-Gomez and Rawaa Mahdi placed 2nd in the National History Day in Idaho competition, qualifying them to compete in the National History Day Contest in Washington, D.C., June 11-15. Executive Summary Page | 23

Further information about the District is located on our website: www.BoiseSchools.org or by calling the Public Affairs and Information Office, (208) 854-4064. CONCLUSION The Boise School District’s budget is one that symbolizes the District’s dedication to its students, staff members, and community. This budget aligns with our mission of educating students to be lifelong learners and contributing citizens. We thank the Board of Trustees for its support in “Educating Today for a Better Tomorrow!” Sincerely, Sincerely, Sincerely,

Dr. Don Coberly Coby Dennis Nancy Landon Superintendent Deputy Superintendent Chief Financial Officer

Boise High School Graduation May 2017

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MERITORIOUS BUDGET AWARD The Meritorious Budget Awards Program, designed by the Association of School Business Officials International (ASBO) and School Business Management Professionals enables school business administration to achieve excellence in budget presentation. ASBO awarded the Meritorious Budget Award to the Boise School District for excellence in the preparation and issuance of a school system annual budget in 2016-17, for the thirteenth consecutive year. This award represents a significant achievement and reflects the commitment to achieve the highest standards of school budgeting. The award is valid for a period of one year.

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Board of Trustees/Administration While many have a hand in shaping our school system, the Boise School District Board of Trustees sets the policies that guide the public education of our students. Trustees President regularly assess community needs and aspirations to Nancy Gregory develop an educational program consistent with community Elected 2002 resources. Once these policies are made, it is the job of the Superintendent to work with the administrative team and staff to creatively execute them. As the legally designated Vice President governing body, the Board retains final authority within the Maria Greeley District. Elected 2012 The Superintendent is the Board's professional advisor to whom the Board delegates executive responsibility. Other Board duties include: Trustee A.J. Balukoff • to act as an advocate for students and public education; Elected 1997 • to create a District vision, mission and goals; • to hire, evaluate, and work as a unified team with the Superintendent; Trustee Dr. Troy Rohn • to establish District priorities through approval of the Elected 2012 budget; • to monitor student achievement and approve changes in the academic program. Trustee All policies established by the Board of Trustees must be Doug Park consistent with the laws covering public education in the Elected 2014 State of Idaho and the United States and must follow guidelines established by the Idaho Legislature and State Board of Education. Trustee Dave Wagers The Board of Trustees focus is driven by the Boise School Appointed 2015 District strategic plan: Mission: Educating Today for a Better Tomorrow! Vision Statement: We graduate each student prepared for Trustee college, career, and citizenship. Beth Oppenheimer Elected 2016 Core Values: Respect, Dignity, Honesty, Responsibility, Teamwork Goals: Quality Teaching & Learning Educational Opportunity, Hiring, Retaining and Training the Best Staff, School Environment and Safety, Community Relations and Communications Superintendent The successful operation of schools requires a close, effective Dr. Don Coberly Deputy working relationship between the Board and the Superintendent. Superintendent The relationship must be one of trust, goodwill and candor. As Coby Dennis the legally designated governing body, the Board retains final authority within the District. The Superintendent is the Board's professional advisor to whom the Board delegates executive responsibility.

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The Boise Independent School District is divided into four areas (quadrants). The District Area Directors each supervise the principal and supervisors in each of their respective area or quadrants. Each has the responsibility for all programs in the schools, including regular and special education, activities, curriculum and school improvement.

Boise Area Borah Area Capital Area Timberline Area

Debbie Donovan Lisa Roberts Amy Kohlmeier Brian Walker Collister Elem. Amity Elem. Horizon Elem. Adams Elem. Cynthia Mann Elem. Grace Jordan Elem. Koelsch Elem. Garfield Elem. Hidden Springs Elem. Hawthorne Elem. Morley Nelson Elem. Liberty Elem. Highlands Elem. Hillcrest Elem. Mountain View Elem. Riverside Elem. Hillside Jr. High Jefferson Elem. Pierce Park Elem. Trail Wind Elem. Longfellow Elem. Maple Grove Elem. Shadow Hills Elem. White Pine Elem. Lowell Elem. Monroe Elem. Valley View Elem. East Jr. High Roosevelt Elem. Owyhee Elem. Fairmont Jr. High Washington Elem. Whitney Elem. Les Bois Jr. High Whittier Elem. Riverglen Jr. High South Jr. High Timberline Sr. High Wm Howard Taft Elem. Capital Sr. High West Jr. High Professional Technical North Jr. High Treasure Valley Math & Education Borah Sr. High Science Center (TVMSC) Boise Sr. High Frank Church Alt Summer/Evening School Marian Pritchett High Secondary Madison Early Child Special Education (ECSE)

Benefits – Insurance, Wellness Human Resources Human Resources – Applications, Certification, Compensation, Nick Smith Compliance, Contracts, Employment Verification, FMLA/ISEE, Leave, Substitutes.

Accounting – Purchasing, Payroll Chief Financial Officer Finance - Budgets Bids/Contracts, Copiers, Grants, Mail, Nancy Landon Payable/Receivable, Sales Receipts, Stores Inventory, Switchboard, Travel, Utilities.

The District Services Center houses the administrative functions to the District and the direct administrative authority for programs and staff is the Superintendence to whom the Directors and the Administrators report. In addition to Directors Boise Schools Leadership include: Federal Student Programs Stacey Roth Education Foundation Jennifer Henderson Safety & Security Steve Rosendin Communication Ryan Hill Special Education Betty Olson Facilities & Operations Tom Willis Professional Development Mark Jones Food & Nutrition Peggy Bodnar Health Services Tamara Fredrickson Public Information/Affairs Dan Hollar Student Services Tamra Vanegas Transportation Lanette Daw Information Technology David Roberts

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ORGANIZATIONAL SECTION The organizational section presents District leadership structure, details missions and goals and describes financial policies, regulations, and funds used to develop implement and balance the District budget. Financial reporting is presented and details regarding the budget development process capital projects, illustrated with a budget timeline. Other sustaining local revenue sources are also described in this section.

Borah High School ORGANIZATIONAL SECTION28 ORGANIZATIONAL SECTION ...... 30 District and Administration ...... 30 Organization Chart ...... 31 Boise School District Strategic Plan...... 31 District Surveys ...... 44 Fund Structure ...... 45 District Campus Boundary/Locations ...... 54 2017-2018 Budget Process Timeline...... 55

Borah High School Graduation, May 2017

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ORGANIZATIONAL SECTION DISTRICT AND ADMINISTRATION The Independent School District of Boise City covers 456 square miles in the eastern portion of Ada County and serves the populations of Boise and Garden City. The District educates approximately 26,000 students in preschool through grade 12. The District currently has 48 schools: 32 elementary schools (grades K-6), 8 junior high schools (grades 7-9), and 5 high schools (grades 10-12, including one alternative secondary school). The District also includes a Career Technical Center, a preschool center, and a math and science center located in Riverglen Junior High for students to attend. All school sites offer a wide range of programs and services for students. These services include vocational and college preparatory classes. The District is making a major contribution to the area’s economy by providing full-time and part-time jobs for approximately 3,100 full-time people. About 67 percent of the jobs require university degrees and certification from the State Board of Education. The other 33 percent of the positions are classified according to the skills required; classified positions do not generally require university degrees or certification from the State Board of Education. The Independent School District of Boise City is an equal opportunity employer and actively recruits professionals from universities throughout the nation. The Independent School District of Boise City chartered by the Idaho Territorial Legislature in 1881 is the second oldest school district in the State of Idaho. Idaho Code section 33-301 states that each school district when validly organized is declared a body corporate, and in its corporate capacity may sue and be sued and may acquire, hold and convey real and personal property necessary to its establishment, extension and its existence. The District has the authority to issue negotiable coupon bonds and incur such other debt in the amounts provided by law. Each Idaho district is a political subdivision of the State of Idaho. The Trustees, elected by the patrons within the District boundaries, are representatives of the Independent School District of Boise City. Individual members have no authority to act on their own, but meet as a Board in formal meeting sessions. The seven citizens elected as Trustees comprise the Board. The Board’s primary functions are to establish policies for the District, to oversee the property, facilities, and financial affairs of the District and to appoint the District’s Trustee Position Year Elected superintendent. These members serve at large, Nancy Gregory President 2002 Elected without pay, in overlapping terms of six years. Maria Greeley Vice President 2012 Elected The Board is committed to a policy of public involvement. School community groups, task A. J. Balukoff Trustee 1997 Elected forces and other organizations give patrons the Troy Rohn Trustee 2012 Elected opportunity to help guide the decision-making Doug Park Trustee 2014 Elected process. Dave Wagers Trustee 2015 Appointed Monthly meetings of the Board of Trustees are Beth Oppenheimer Trustee 2016 Elected held the second Monday of the month at 6:00 p.m. at the District Service Center. Board workshops are scheduled and special meetings are held when necessary. All regular meetings are open to the public. State law permits the Board to go into executive session to discuss personnel, negotiations, property, or legal matters. No vote may be taken in executive session. Board agendas are posted in accordance with Idaho Code at least 48 hours before a regular meeting and 24 hours before a special meeting. Local news media are notified of every meeting. The Board makes every effort to ensure the District mission; Educating today for a Better Tomorrow.

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ORGANIZATION CHART The listed organization chart illustrates the 2017-2018 school year.

Boise Independent School District Board of Trustees

Clerk of the Board Superintendent Education Foundation Deputy Superintendent

Administration Area Directors Business Operations Federal Student Programs Boise Area Communication Safety & Security Borah Area Facilities & Operations Special Education Capital Area Food & Nutrition Student Programs Timberline Area Public Affairs Student Services Benefits/Human Resources Transportation Technology Chief Financial Officer

Collister Elem. Amity Elem. Horizon Elem. Adams Elem. Cynthia Mann Elem. Grace Jordan Elem. Koelsch Elem. Garfield Elem. Hidden Springs Elem. Hawthorne Elem. Morley Nelson Elem. Liberty Elem. Highlands Elem. Hillcrest Elem. Mountain View Elem. Riverside Elem. Hillside Jr. High Jefferson Elem. Pierce Park Elem. Trail Wind Elem. Longfellow Elem. Maple Grove Elem. Shadow Hills Elem. White Pine Elem. Lowell Elem. Monroe Elem. Valley View Elem. East Jr. High Roosevelt Elem. Owyhee Elem. Fairmont Jr. High Washington Elem. Whitney Elem. Les Bois Jr. High Whittier Elem. Riverglen Jr. High South Jr. High Timberline Sr. High Wm Howard Taft Elem Capital Sr. High West Jr. High Professional Technical North Jr. High Treasure Valley Math & Education Borah Sr. High Boise Sr. High Science Center (TVMSC) Frank Church Alt Summer/Evening School Marian Pritchett High Secondary Madison Early Child Special Education (ECSE)

Benefits – Insurance, Wellness Human Resources Human Resources – Applications, Certification, Compensation, Compliance, Nick Smith Contracts, Employment Verification, FMLA/ISEE, Leave, Substitutes.

Accounting – Purchasing, Payroll Chief Financial Officer Finance - Budgets Bids/Contracts, Copiers, Grants, Mail, Payable/Receivable, Nancy Landon Sales Receipts, Stores Inventory, Switchboard, Travel, Utilities.

BOISE SCHOOL DISTRICT STRATEGIC PLAN Boise School District is guided by a strategic plan and implements a continuous improvement plan. Purpose: The Boise School District continuous improvement process has been in place for years and is now guided by section 33-320 of Idaho Code. The annual plan is part of our ongoing focus on increasing student achievement.

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Method: The Board of Trustees and Cabinet collaborate on the plan, engaging stakeholders and gathering input through multiple avenues. The opportunities include but are not limited to: Student Focus Groups Annual Parent Surveys Parent Meetings BPEL (Boise Parents of English Learners) Content Supervisor Weekly Meetings PTO/PTA Meetings Federal Programs Consulting Teacher monthly District Integration Specialists (Consulting meetings Teachers) weekly meetings Math Supervisor meets regularly with Math Principal Quad Meetings and PLC Team meetings Coaches Title I Parent Meetings Secondary Department Head meeting School Integrated Lead Trainings SMART Goals from schools BEA Rep/ Principal Meetings BEA/ District Committees Trustee Discussions Futures’ Conference Review Process of Previous Action Items Assessment Data

Data: Our data is linked to each of the 4 Goals in the Strategic Plan. You will find both quantitative (charts, graphs, etc.) and qualitative data (narrative, statements regarding implementation of initiatives, etc.) on the website. These data are updated annually, representing key indicators of student performance. This planning process involves patrons, students, business leaders, District staff, and the Board of Trustees. This planning process has proved very effective in providing strategic direction and focus for the past decade. The District also adheres to a Facility Master Plan. The goal of the Facility Master Plan is to determine appropriate levels of school improvements conductive to efficient and effective learning, teaching, and community activities. Goals and strategies developed and adopted by the Board, establish the strategic direction the District follows into the future. The Board of Trustees and the leadership of the District and each school utilizes Plan 2020 to determine priorities, guide financial decisions, and continue to provide quality programs and services to all students. The plan is a “living document” that guides the Boise School District’s efforts to provide every student with a quality education and sound preparation for life. The District continually analyzes the goals of the strategic plan utilizing a Professional Learning Community (PLC), a powerful staff-development approach and strategy for school change and improvement. In conjunction, schools also use site specific school improvement plans. These strategies and tools provide the current blueprint of the District. The quantitative data collected provides student measures and other key statistics of interest. This information is continually being studied and analyzed; teams of representatives from each school make recommendations on goals and strategies and a broader Planning Team made up of District and community stakeholders all contribute to these studies. The goals, strategies and actions are the strategic direction the District follows to achieve its Vision. The Board of Trustees and the leadership of the District and each school use Plan 2020 to determine priorities, guide financial decisions, and seek feedback from staff, parents, and patrons.

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The following Strategic Plan details describe District goals and list strategies to ensure those goals are reached. District Mission: Educating Today for a better tomorrow! District Vision Statement: We graduate each student prepared for college, career, and citizenship. District Core Values: Dignity, Honesty, Respect, Responsibility, and Teamwork Quality Teaching and Learning – 2017-18 Associated Costs = $2,224,000 Goal 1: We deliver an exceptional aligned K-12 curriculum, which prepares students for success in the work environment, college and university studies, and citizenship in the 21st century. Strategy 1.1 Update, enhance and communicate district curriculum across all content and courses. 1.1.1. Show level of implementation of integrated district initiatives through building level SMART goals. • School teams will create 3-5 SMART goals with tasks. • Continue to utilize new universal screener data as part of a Math or ELA SMART Goal. 1.1.2. Review and revise curriculum to ensure college and career readiness. • Continue implementation of Language Arts, Science and Social Studies curricula in elementary (2015- 17). • Write secondary Drawing and Photography curriculum. • Develop grading rubrics of visual arts. • Realign science and social studies curricula in grades 9-12 (2015-17). • Continue to implement and monitor Adaptive PE strategies in PK-12 PE courses. • Incorporate Next Generation Standards into Science Curriculum K-12. • Update and revise K-5 BIM Math Units and Assessments to align with the new adoption. • Continue to incorporate coding skills into all elementary schools. • Investigate opportunities to incorporate financial literacy topics into existing math courses. • Implement additional curriculum materials/resources to enhance and support K-6 ELA standards, including effective use of novel sets and literature circles. Use common assessment rubrics to score student writing together. • Implement additional Kindergarten ELA resources to support ELA standards: ReadWell, Sound Partners and StarFall - follow up on and expand implementation of these resources. • Implement Grade 2 keyboarding strategies as well as pilot keyboarding in grades 3-6. • Revise and implement Critical Reading curriculum to provide opportunity for differentiated instruction based on STAR data. • Incorporate differentiated strategies within all curriculum documents across all content areas. • Update career technical education classes as state develops new standards for each program area. • Begin to develop instructional curriculum documents for the CTE Courses. • Review and revise the career and college curriculum as a part of the counseling guidance curriculum and explore options for integrating career exploration into other curricula. • Update Critical Reading and Writing course to meet the current needs of our students. • Align Computer Apps 7 and 8 to better prepare students for 9-12 Comp Science courses. 1.1.3. Offer coursework consistent with adopted state standards and college and career readiness. • Continue to provide curricular support materials for adopted state standards in Math, English Language Arts (ELA), Social Studies, Science, Career Technical Education, and Electives. • Expand the Timberline Pilot course called Exploring Computer Science into additional junior school sites (Riverglen and North). Expand Exploring Computer Science to all 8 junior high schools. • Continue to provide curricular support materials in Spanish for adopted state standards in Math, Spanish Language Arts (SLA), Social Studies, Science and Electives for the Dual Language Program. • Explore development of our own online course for elementary to including keyboarding and digital citizenship. • Explore expanding AP Human Geography at additional Jr. Highs. • Review curriculum scope and sequence for Computer Apps 7th grade. • Implement AP Computer Science Principles in all four high schools. • Implement AP Computer Science A in all four high schools. • Provide resources and supplies to implement computer science curriculum grades 9-12. • Implement AP Capstone in all four high schools.

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• Examine and vertically align current District Technology offerings and curriculum in relation to computer science and foundational skills essential for computer science. • Identify ways to incorporate coding exploration within the classroom in order to address curriculum, Idaho Core Standards (CCSS) and Idaho Communication and Technology Standards (ISTE). • Implement 3 new programs at the Dennis Technical Education Center - Electrical Apprenticeship, HVAC Apprenticeship and Plumbing Apprenticeship. • Investigate additional coursework aligned with adopted state standards and college and career readiness. 1.1.4. Embed curricular opportunities that enhance awareness and understanding of global issues and emphasize citizenship roles, responsibilities and participation. • Continue to explore additional opportunities to incorporate real world connections to citizenship within our existing curriculum K-12 - "preparing our students for college, career and citizenship." *Pilot Senior Project partnership with CTE third block and Senior English teachers. • Work with counselors and Boise Schools Foundation to recruit businesses/community members/former students to provide career and "real world" application information to all students. • Explore and expand extra-curricular sports to include Swimming at the high school level. 1.1.5. Review current curriculum goals and objectives. • Continue to update short common assessment and matrices for each developed unit of study for the math curriculum as a tool for backwards design for teachers. • Special Education adopted Origo for elementary Resource Room math curriculum. • Implement and monitor Origo in all elementary Resource and EXCEL classrooms. • Implement and monitor Math Equals Curriculum for all Self-contained and Specialized Learning Centers. • Continue to implement and update Connecting Math Concepts for Elementary Extended Resource Rooms. • Continue to explore Secondary Extended Resource Room Math Curriculum. • Continue with reading intervention for LEP students. 1.1.6. Continue to promote and communicate the advantages of participation in co-curricular activities in development of well-rounded students. • Explore options to collect participation and GPA within Infinite Campus of students participating in co- curricular activities. 1.1.7. Provide information to parents, students and staff about progressing through the curriculum. • Implement aligned K-6 report cards to the Idaho Content Standards during the 2017-18 school year. • Develop a communication plan surrounding the implementation of sound grading practices, updated grading policies and re-designed K-6 Report Cards. • Implement guidelines for comments in re-designed K-6 Report Cards. • Implement parent nights relating to the implementation of sound grading practices and updated grading policies. • Develop and implement rubrics to support the K-6 report card in all content areas. • Develop and implement parent nights regarding the new K-6 report cards. • Align and communicate researched based sound grading practices at all levels. • Continue to share STAR data with parents via report card as a supplemental letter. • Continue communication channels for parents (i.e. back-to-school, parent-teacher conferences, informational math nights). • Support schools when developing STEM nights-currently at 8 elementary Title 1 schools. • Continue to communicate the intent of the AVID, ELL, Career Technical Courses to administrators, counselors, teachers, parents and community. • Expand informational and promotional materials for AVID and Career Technical Education (i.e. videos, brochures, student site visits, etc.). South Junior High Orchestra 2016 Strategy 1.2 Review alternative educational offerings in the District. 1.2.1. Review program components and options at District alternative sites. 1.2.2. Revise and implement the Alternative 7th/8th Summer program.

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• Implement options in math/reading and writing to be aligned with core standards. • Implement a data collection tool to monitor effectiveness of summer programs which, demonstrates data disaggregated by subgroups. • Implement components of AVID into the curriculum. • Implement incentive components to encourage participation. 1.2.3. Revise and update K-6 summer school program. • Implement options in math/reading and writing to be aligned with core standards. • Continue to Implement a data collection tool to monitor effectiveness of summer programs which, demonstrates data disaggregated by subgroups. • Expand AVID Summer Bridge to other school sites. 1.2.4. Evaluate and reorganize dual language offerings in the junior high school level. 1.2.5. Expand elementary dual language program. 1.2.6. Explore expanding online and blended courses. • Explore development of our own online course for elementary to including keyboarding and digital citizenship. • Implement Health 11 Blended Course. • Explore online courses for students with disabilities in high school for earning credits and credit recovery. 1.2.7. Investigate options for Spanish Language enrichment. 1.2.8. Investigate and implement options for dual language assessments. 1.2.9. Explore the addition of regional preschools. • Pilot summer school elective course for 10-12 graders with disabilities, to increase employability, independence and self-advocacy. Strategy 1.3 Review educational offerings for Career Technical Education. • Review program components and additional options for Career Technical Education. • Implement 3 new programs at the Dennis Technical Education Center ‐ Electrical Apprenticeship, HVAC Apprenticeship and Plumbing Apprenticeship. • Review operational procedures for Career Technical Education. • Revise Student Handbook relating to the Career Technical Courses. • Work with technical advisory members, industry partners, and postsecondary educational partners to ensure curriculum meets college and career readiness. Strategy 1.4 Continually explore new programs and expand the array of the accelerated and Advanced Placement courses and actively recruit students from all backgrounds. 1.4.1. Add additional A.P. sections and classes as dictated by increased enrollment. • Analyze need for additional AP sections based on enrollment. • Utilize AP Potential to identify students who have the ability to succeed in an AP course based on their PSAT Score. • Implement one offering AP coursework at Frank Church High School; utilize AP Potential data to determine if an additional course could be offered. • Continue expansion of AP courses in Junior High (AP Human Geography at two junior high schools). 1.4.2. Actively recruit students from underrepresented populations and diverse backgrounds via AVID. • Continue AVID success path in grades 4‐6. • Continue summer extension program in junior high schools to prepare AVID students for Accelerated Math and Science classes‐ Honors Math. • Expand AVID Summer Bridge to other school sites. 1.4.3. Increase percentage of students taking AP exams who are enrolled in AP classes. Chemistry Class 2016 • Utilize AP Potential for recruiting students for AP classes and exams. • Review data from Borah AP exam pilot for possible expansion. • Create a common plan for AP teachers, AVID teachers and feeder teachers to encourage the AP test. • Provide information on financial assistance as needed for AP exams. Organizational Section Page | 35

• Assist in helping students utilize state Advanced Opportunities funds by providing training to staff on the changes in the Advanced Opportunities programs as well as the State Department of Education’s electronic data base. 1.4.4. Identify community and staff input about potential new District programs that address new or unmet needs. • Review and consider revisions to the parent/community survey given in October. • Explore and implement district options for collecting Student focus feedback annually to compare school and district wide results. • Communicate and educate students, parents and staff about the changes in the Advanced Opportunities programs and other new programs as they become available. 1.4.5. Increase participation and monitor student progress in accelerated courses. • Evaluate, revise, and expand secondary course offerings. Strategy 1.5 Continually improve the quality and accountability of instruction in the Boise School District. 1.5.1. Introduce students, families, and staff to ISTE Standards for Students. • Continue to model digital citizenship. • Promote and model research and information fluency. 1.5.2. Review recommended software applications and devices and create a plan for vetting new technologies. 1.5.3. Emphasize and recognize growth and status performance, considering demographic factors, at the school and District level for the Idaho Reading Indicator, PSAT, SAT and other district and statewide assessments. • Implement End‐of‐Course and End‐of‐Unit assessment revisions to align with adopted state standards. • Implement Technical Skill Assessments (TSA’s) and Workplace Readiness Assessments (WRA’s) to align with adopted state standards for Career Technical Education. • Implement state civics exam for all seniors. • Implement Health 8 EOC on Infinite Campus; explore digital EOC options (pilot Health 11). • Develop training and a data analysis process through site‐level integrated instructional leaders to increase student growth and achievement. • Monitor demographic factors such as LEP, Title I, AVID, advanced student, career technical education, and other special populations. • Identify and share practices of high growth and achievement schools with other schools around the District. • Continue to implement a universal screening tool for grades K‐10 in ELA/Math. • Continue to provide data analysis training for teachers using data from the universal screening tools and formative assessments. • Monitor student achievement in secondary math courses and seminar participation. • Monitor and continue the development of a valley wide common assessment through the use of a Direct Writing Assessment in 5th grade. Provide training to classroom teachers based on the data gathered. • Monitor our literacy plan that conforms to the statewide K‐3 Literacy requirements. • Explore integration of ACCESS results into Infinite Campus and providing training for staff. • Provide training for staff on ACCESS data analysis. Strategy 1.6 Continue to provide information for students to improve their opportunities to attend post‐ secondary education. 1.6.1. Continue to provide students with opportunities to take college entrance exams (i.e. PSAT and SAT) in collaboration with the State Department of Education. 1.6.2. Continue to provide opportunities for students to attain college bearing credits via concurrent credit classes, Advanced Placement exams, Technical Competency Credit (TCC) and state certification exams utilizing Advanced Opportunities funds. 1.6.3. Improve students and parent/guardian access to information about postsecondary opportunities in the Career Center through expanded hours and providing information through a variety of formats. 1.6.4. Provide specific parent/family training on topics relating to accessing postsecondary opportunities. i.e. learning how to apply for FAFSA through Community Education classes, extended evening Career Center office hours and community partnerships. 1.6.5. Increase awareness of the District Career Center website and the Career Center resources available to students and parents. Organizational Section Page | 36

1.6.6. Continue to increase the capacity of the Career Center through community partnerships. 1.6.7. Continue improving vertical alignment with postsecondary institutions for students enrolled in Career Technical. Strategy 1.7 Explore the digital tools that will increase student engagement and prepare students to be competitive in a technology‐dependent global community. 1.7.1. Continue to incorporate staff and student training on Digital Citizenship (Digital Footprints, Creative Commons, and Online Safety). 1.7.2. Continue to communicate responsible use practices for all use of technology (hardware and digital tools). 1.7.3. Continue to communicate strategies to incorporate digital tools (BYOD, GAFE, social media, etc.) into lesson plans. 1.7.4. Offer integrated professional development courses to provide teachers with strategies, resources, and models of how to integrate technology and GAFE accounts to meet the Idaho Core Standards. 1.7.5. Continue collaboration with Facilities & Operations, Human Resources, Curriculum and Special Education Supervisors, Professional Development, and District Administrators to ensure district needs are being met. 1.7.6. Explore use of online registration to simplify processes for updating student and family data in district student information system. 1.7.7. Continue IMS (Instructional Management System) plan for use state appropriated funds (continue to support the implementation of Schoology at the secondary level while introducing Schoology to elementary teachers). 1.7.8. Continue implementation of Citelighter as online writing and research platform grades 6‐ 12. • Exploring Computer Science offered at all eight junior high schools. • Expand digital resources that will support implementation of curriculum.

Timberline Geology Field Trip

Educational Opportunity – 2017-18 Associated Costs = $853,600 Goal 2: All students have opportunities to access District programs and achieve success in those programs. Strategy 2.1 Continue to implement and improve AVID Pathways to Success in elementary school’s district-wide. 2.1.1. Select students for enrollment in AVID program. • Explore AVID Elementary options. • Each site works with their feeder junior high/high school during the selection and promotional process. • Implement a plan to address gender inequality in AVID elective classes. • Refer to AVID General Data Form regarding gender distribution in AVID classes. • Monitor and continue the District wide AVID application and recruitment rubric at the junior high school level.

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• Provide a District wide AVID application and recruitment rubric at the high school level. • Continue to support every junior high and high school to as they create an AVID recruitment video for their site. 2.1.2. Continue to implement Pathways strategies in all elementary schools. • Continue AVID science and math curriculum training for grades 4-6. • Continue to provide training for elementary principals on the implementation of AVID Pathways. • Expand use of binder, agenda and Cornell Notes in grades 4-6. • Expand use of Critical Reading in grades 1-6. • Explore use of Google Apps for Education to support use of AVID strategies. • Continue to offer Critical Reading training district-wide to grades 1?6 including specialist groups (Special Education, ELL). Strategy 2.2 Continue to implement and improve the Advancement via Individual Determination (AVID) program in secondary schools. 2.2.1. Select students for enrollment in AVID program. • Each site will implement the recruitment timeline to assist in the selection and promotional plan and refer to District application and rubric. • Improve gender equality in AVID elective classes: Refer to General Data Form regarding gender distribution in AVID classes. 2.2.2. Continue and expand AVID electives at all secondary schools. 2.2.3. Continue to implement AVID strategies in all secondary schools. • Continue AVID science and math curriculum training. • Provide training for secondary principals on the implementation of AVID school‐wide strategies. • Utilize binder, agenda and Cornell Notes school‐wide. • Identify and implement two additional AVID strategies school‐wide that are in your AVID Site Team Plan to embed in the school improvement plan. • Integrate AVID school wide strategies being used across the district into District integrated lead training. • Explore use of Google Apps for Education to support use of AVID strategies. • Continue to offer Critical Reading training for all new to district/profession content teachers including Special Education and ELL. • Continue to explore Critical Writing training. 2.2.4. Work with IT Technical Support Specialists to develop an AVID data collection system to track and monitor AVID students’ participation in accelerated and AP courses. 2.2.5. Continue AVID Summer Institute training for each AVID site team. 2.2.6. Provide the following ongoing training: • AVID Site team training for new site‐team members. • Secondary site teams will develop yearly calendar of site team meetings. • Continue Junior High collaboration with feeder elementary schools and high schools. • Continue to provide training for secondary counselors about appropriate student placement in core content classes. • Work with secondary principals, counselors and AVID Site Teams to gain a greater understanding of the CCI (Coaching and Certification Instrument) requirements. • Continue to review CCI document and Evidence Binder with site team/administrators. 2.2.7. Work with District communication team to highlight AVID student accomplishments. Strategy 2.3 Implement best practices to maximize performance across demographic groups. 2.3.1. Continue focus on tiered instruction and structures for teachers and student support, as well as assistance for preparation of the Specific Learning Disability process. • Investigate district‐wide practice for tiered intervention strategies in order to provide appropriate services to all students. • Convene individual elementary and secondary committees to explore best practices related to tiered intervention. • Implement an aligned K‐10 universal math/reading screener to identify those students that need support as well as enrichment. • Investigate and monitor the need for providing additional reading support for those schools that have limited reading specialist time. 2.3.2. Explore options for acceleration in Jr. High courses (7th/8th). 2.3.3. Continue to expand the implementation of WIDA.

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2.3.4. Collect and analyze data related to the effectiveness of secondary Reading Specialists and interventions. 2.3.5. Use data analysis to explore expansion of targeted services. 2.3.6. Explore strategies to improve writing proficiency for EL students. 2.3.7. Analyze SFIT/TFIT time at the secondary academic school day. 2.3.8. Continue student‐led conferences for EL and SPED families. 2.3.9. Provide an additional GATE pull out facilitator to Garfield based on increased numbers. 2.3.10. Monitor GATE full day and pull out program numbers and provide additional sections as needed. 2.3.11. Continue to improve GATE participation in Title I schools and with the LEP Population through increased awareness of identification and referral procedures. • Hold a GATE Parent Night to explain the process for identification and the types of GATE services. • Implement a district wide screener in all first grade to help find underrepresented students. 2.3.12. Expand co‐ teaching model for EL students. • Analyze District Co‐teaching data. • Continue to offer PD specific for EL specialists and content/classroom teachers teams. 2.3.13. Explore appropriate interventions for ELs at both the elementary and secondary levels. 2.3.14. Continue collaboration between Special Education and EL to include district wide training and support in SDE’s CLD PSIT procedures and policies. 2.3.15. Provide training and support in the new ESSA and SDE’s policies and procedures for Els. 2.3.16. Explore options for extended library hours in high schools to allow increased access for students. 2.3.17. Evaluate and expand EL support based on increased needs at schools based on enrollment. 2.3.18. Provide additional support staff to assist with increased number of struggling readers in grades K‐3. 2.3.19. Support building teams as they analyze ACCESS results. 2.3.20. Provide training for school teams on the procedure for students who have or are being evaluated for a Section 504 Plan. 2.3.21. Explore the continued support of The Boise Pre-K Project at Whitney and Hawthorne. 2.3.22. Explore opportunities to provide greater access to devices for students at school and home. 2.3.23. Explore best practice options for increasing elementary attendance accountability. Strategy 2.4 Develop a Community Schools model to remove barriers to learning. 2.4.1. Implement community strategies in an elementary school in each quadrant of the district. 2.4.2. Expand community schools to include Frank Church High School during the 2017‐2018 school year. 2.4.3. Develop an action plan, including a Communication Plan, for the implementation of Community Promise Schools. 2.4.4. Implement quarterly meetings with principals, site coordinators and other key players. 2.4.5. Hire a Strategic Partnership Coordinator to build partnerships that support community schools. 2.4.6. Create and implement “Ready‐Set‐Go” program at each site to help provide resources and materials to families prior to the start of the school year. 2.4.7. Create and brand the community schools logo and include it on all communication. 2.4.8. Work with community partners to provide on‐site services. 2.4.9. Offer parent education for families. 2.4.10. Provide additional training for the staff at each community school regarding the services that are available to families and how to better access that Thanksgiving White Pine 2016 information. Organizational Section Page | 39

2.4.11. Explore and develop community partnerships and improve access and availability of community resources for students and families. 2.4.12. Expand existing programs and community partnerships. 2.4.13. Develop new programs and services to improve access and availability to community resources for students and families. 2.4.14. Examine after school enrichment programs at community schools including STEM, art. 2.4.15. Explore options to add Pre-K opportunities in the four Community Schools. 2.4.16. Continue to collaborate with community partners to provide needed supplies and services for students throughout the district. 2.4.17. Design and Implement Community Outreach program to encourage participation in community organizations. Strategy 2.5 Continue to implement and improve Career Technical Education Pathways for all students. 2.5.1. Continue supporting career technical education exploration opportunities at the elementary, junior high and high school level within CTE education. 2.5.2. Explore ways to increase participation for EL’s and SPED students in CTE classes. 2.5.3. Develop supports that help EL and Sped students to be more successful in CTE classes.

Hillside Junior High Bridge 2016

Hiring, Training, and Retaining the Best Staff – 2017-18 Associated Costs = $133,000 Goal 3: We hire well-trained, professional employees and provide resources and professional development to ensure instructional excellence. Strategy 3.1 Recruit and retain a highly qualified and diverse staff for certified and classified positions. 3.1.1. Broaden our recruiting approach to identify and attract diverse and qualified applicants, including hard‐to‐fill positions. 3.1.2. Continue to participate in Teacher Career Fairs to recruit hard‐to‐fill positions. 3.1.3. Regularly forecast and discuss potential leadership openings and possible succession options. 3.1.4. Continue to enhance and improve the benefits package offered new and existing employees Improve communication and education for new employees and existing employees on the different health and employment benefits that are part of an employee's overall compensation package. 3.1.5. Continue to work in conjunction with Public Information Office to develop media marketing material. 3.1.6. Continue to utilize Peer Assistance and Mentoring programs to assist new teachers to the District. 3.1.7. Explore options to deliver training/support to New to Profession/New to District staff. 3.1.8. Survey new hires to determine effectiveness of current programs and support. 3.1.9. Utilize student panel to inform new hires of effective learning strategies and needs of students. 3.1.10. Provide ongoing training and technical assistance to schools and central offices in marketing, public and media relations, customer service and other communication skills. 3.1.11. Offer training and mentoring to new administrators on District initiatives. Organizational Section Page | 40

3.1.12. Provide a Career Technical Supervisor to oversee, support and supervise the district‐wide Career Technical curriculum. 3.1.13. Provide additional support staff to assist with increased number of struggling readers in grades K‐3. 3.1.14. Provide additional counseling staff to assist with increased needs and enrollment. Strategy 3.2 Implement a comprehensive, coordinated District-wide professional development program aligned to strategic priorities. 3.2.1. Build teacher/staff capacity through technology integration. • Integrate technologies and instructional strategies to close the student achievement gap and accelerate learning for all students. • Continue to provide training for integrated leadership teams. • Offer professional development integrating technology to meet the Idaho Content Standards/ISTE Standards. • Provide ongoing training and support for teachers on the use of digital tools and hardware such as teacher websites, content tools, and learning management systems. • Provide continued training on Infinite Campus grouping capabilities. 3.2.2. Implement consistent PLC model throughout all levels within our district. Consistent model includes expectations, schedule, and accountability. 3.2.3. Develop and offer classroom‐level behavior management training. • Implement PBIS training Tier 1 and 2 for interested schools. • Investigate the data collection components of PBIS. 3.2.4. Explore training opportunities to incorporate real world connections to citizenship within our existing curriculum K‐12. “preparing our students for college, career and citizenship.” 3.2.5. Professional Development to increase access to district programs. • Continue to provide AVID training for new AVID teachers and site team members; offer regional Path Training in Fall of 2017.Offer PD for teachers on how to support EL & SPED students during SFIT. • Offer PD for music teachers on how to support EL & SPED students. • Implement poverty training for staff (title and non‐title schools). • Continue to provide training for identification of students especially in the underserved populations. • Implement/continue PD for all GATE staff to increase their skills in working with EL students, low‐ income students, and twice exceptional students. • Continue co‐teaching professional development for teachers and administrators. • Continue to offer support for CTE staff on instructional strategies for all students including EL and SPED students. 3.2.6. Continue ongoing professional development to support integrated instructional district initiatives. • Instructional coaching training for cohort of Math Coaches, Reading Coach, Social Studies Consulting Teacher, Integration Specialists, Federal Programs, and Peer Assistants. • Continue to utilize the Math Cohort model to increase the math content knowledge during the first-year participation and incorporate math coaching strategies into the 2nd year participation. • Continue to provide professional development opportunities in college and career for secondary counselors. • Offer differentiation strategies and training to secondary teachers. • Focus differentiation PD on 7th and 8th grade ELA and Social Studies Teachers. • Continue to offer Critical Reading Training to Grades 1‐12. • Participate in AVID Trainer of Trainers to expand professional development. • Explore Critical Writing training to continue the development of higher order thinking skills. • Provide ongoing training for implementing special education math curriculum. • Train and Implement K‐12 school‐wide interventions & differentiation. • Implement a district wide grading discussion and training on revised grading policies. • Continue to provide support for teachers using the supplemental curriculum materials/resources to enhance and support K‐12 Math Standards. North Junior High Tennis 2016 Organizational Section Page | 41

• Continue to provide vertical AP training for core content teachers. • Implement training on the new SAT/PSAT instructional planning reports. • Continue to provide AP training for new AP teachers; offer AP training in Boise summer of 2017.Implement training and PLC support for grading practices that focus on student learning. • Continue to offer training and mentoring on policies and procedures related to Medicaid Billing. • Continue to offer training to special education teachers on writing aligned and compliant IEPs. • Continue to provide Special Education training and support to administrators and admin designees. • Align current evaluation tool to align with the 22 components of the Danielson Model. • Provide professional development for teacher on the Danielson Model. Strategy 3.3 Revise and implement job descriptions to clarify and align expectations for internal accountability. • Continue revision of job descriptions for K‐12 certified [and classified] personnel. Strategy 3.4 Continue and Expand Administrative Leadership Development in the District. 3.4.1. Implement an Educational Leadership Cohort for interested teachers and staff. 3.4.2. Emphasize the following leadership development opportunities: • Continue Principal Professional Development and PLC sessions. • Continue Assistant Principals Professional Development, PLC sessions and quarterly meetings. • Continue Vertical Collaboration (Quadrant) Meetings. Strategy 3.5 Provide employees with appropriate feedback, tools and resources to best perform their duties. 3.5.1. Develop and implement appropriate technology training and tools to support integrated District initiatives. 3.5.2. Continue to develop trainings for district staff groups (i.e. Administrative Assistants, School Support, etc.) to improve service to students, parents and staff.

Simplot Sack Race Koelsch Elementary 11-12

School Environment and Safety – 2017-18 Associated Costs = $655,172 Goal 4: We provide safe, respectful and supportive school environments for students, staff, volunteers, and patrons, based on District values. Strategy 4.1 Implement a flexible long-range facilities plan that includes consideration of changing demographics, future building needs, and possible community partnerships. 4.1.1. Implement facilities master plan. 4.1.2. Implement educational standards into appropriate areas of master plan. 4.1.3. Participate with City of Boise for neighborhood revitalization opportunities. 4.1.4. Explore affordable sustainability standards through the District’s Sustainability Committee. 4.1.5. Communicate with schools/community the district's efforts of sustainability. 4.1.6. Implement facility security standards to be incorporated into new builds and remodels as appropriate. 4.1.7. Explore maintenance software to track facility needs and expenditures.

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Strategy 4.2 Review and revise district and school discipline, behavior and human resources policies as needed. 4.2.1. Review and revise sections 3000(students), 5000 (personnel) and 8000 (human resources) as needed. Strategy 4.3 Provide support services, policies, and personnel to ensure safety of students, staff, volunteers, and patrons. 4.3.1. Review and revise the district wide and school incident response plans. 4.3.2. Continue to provide CIPA and COPPA compliant internet filtering and review process for compliance with student data legislation. 4.3.3. Install and upgrade building exterior cameras. 4.3.4. Continue to examine and implement office safety upgrades as needed. 4.3.5. Upgrade District‐wide emergency radio communications. 4.3.6. Continue replacement of security access hardware in schools and facilities. 4.3.7. Continue emergency planning, training, and drills at schools and facilities. 4.3.8. Explore improving perimeter (or exterior) access control at Pro‐Tech and Boise High as pilot schools. 4.3.9. Continue to monitor and prioritize District facility needs regarding life safety needs. 4.3.10. Continue to provide annual training on Bullying, Harassment, Discrimination, Cultural Sensitivity and Disability Based Harassment. 4.3.11. Provide training for assistant principals and new administrators in the area of utilizing Infinite Campus to record discipline/behavior incidents. 4.3.12. Continue to enhance internal communications processes and delivery systems. 4.3.13. Develop Facilities and Operation vehicle plan to improve safety of employees and increase energy efficiency. Strategy 4.4 Promote healthy social, physical, and emotional predispositions, and ensure that all schools remain free of drugs and weapons. 4.4.1. Implement Concussion Educational Material from St. Luke’s in Health 8 curriculum. 4.4.2. Continue to implement use of technology to assess and monitor baselines for concussion management program. 4.4.3. Continue to offer Survival Classes and/or drug assessments free of charge for students who are substance use policy violators. 4.4.4. Provide continuing education for staff relating to substance use prevention and recognition. 4.4.5. Continue to collaborate with the Central District Health Department to provide tobacco cessation classes for students. 4.4.6. Promote healthy lifestyles through student and staff health and wellness activities and promotions. Strategy 4.5 Maintain facilities to provide an appropriate learning environment for students and staff. 4.5.1. Increase Facilities staffing in the carpentry department to assist with maintenance projects. 4.5.2. Hire a Facilities Supervisor to assist with the coordination of the bond maintenance projects. 4.5.3. Increase school custodial staffing to support the daily maintenance needs of our school facilities. 4.5.4. Explore options to increase staffing for swing shift maintenance support. 4.5.5. Continue participation with Ada County Hazard Mitigation Plan. 4.5.6. Develop future bond projects. 4.5.7. Monitor, update and enhance district wireless and infrastructure. • Monitor, update, and enhance district wide wireless and infrastructure to support district technology integration initiatives such as Bring Your Own Device and Google Apps for Education using devices such as iPads, Chromebooks, Laptops, and other tools needing internet access. • Monitor and Update Network Infrastructure. • Continue Hardware Refresh/Replacement Plan. • Continue to update switches at school level: Use e‐rate funds as possible. • Continue to monitor, update, and enhance Internet Broadband capabilities. • Enhance use of web filter and corresponding tools. • Implement new method for wi‐fi authentication. Organizational Section Page | 43

4.5.8. Continue to update refresh plan for classroom hardware. • Continue to evaluate classroom IT standards. • Begin new 4-year refresh plan for staff devices. • Continue 3-year refresh plan for student devices.

Boise Schools Education Foundation Fall Students

Community Relations & Communications – 2017-18 Associated Costs = $5,000 Goal 5: We build a mutually beneficial relationship with our community and communicate effectively with parents, patrons, staff and students. Strategy 5.1 Implementation of the Community Schools model. Strategy 5.2 Collaborate and support parent/community member groups whose purposes are consistent with the District’s policies, procedures, values, strategic plan, and goals and objectives. Strategy 5.3 Create a communications model to collect feedback from and inform our community about the Facilities Master Plan. Strategy 5.4 Solicit input from parents and students through surveys and focus groups. 5.4.1. Develop a communication plan surrounding the implementation of sound grading practices, updated grading policies and re‐designed K‐6 Report Cards. 5.4.2. Implement parent nights relating to the implementation of sound grading practices and updated grading policies. 5.4.3. Develop a post‐bond communication plan to support Facilities Master Plan and its progress. 5.4.4. Expand Patron’s Tour. 5.4.5. Expand informational and promotional materials for AVID and Career Technical Education (i.e. videos, brochures, student site visits, etc.). 5.4.6. Increase awareness of the Career Center website and the Career Center resources available to students and parents. 5.4.7. Increase awareness of Parent Education Program. 5.4.8. Continue to live stream high school graduations. 5.4.9. Work with District communication team to highlight AVID student accomplishments. 5.4.10. Develop an action plan, including a Communication Plan, for the implementation of Community Schools. 5.4.11. Explore and design solutions around implementation of the proposed 2017‐18 school year calendar. DISTRICT SURVEYS The Boise School District shared a survey to parents on their perceptions and beliefs concerning their students BSD school The following is a summary of those surveys and responses by 2,692 respondents:

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Strongly How well does each statement describe Boise Public Schools Agree Agree My student’s progress is clearly communicated. 59.2% 35.9% School procedures are clearly defined and implemented. 50.7% 45.1% Staff members are helpful in providing solutions to school related 58.6% 37.4% problems. Useful information is provided during the parent teacher conference. 64.9% 32.7% Staff members show respect and understanding when working with my 67.9% 29.9% student. My student’s individual needs are being met. 54.1% 40.7% My student has a positive feeling about his/her class(es). 62.0% 33.5% What is your preferred method of Face to Face Conference = Email = 72.4% communication from your child’s teacher? 11.4% What tools do you find most useful School School School Infinite for obtaining information about Website News Calendar Campus your child’s school? 34.1% 66.3% 31.0% 33.9%

FUND STRUCTURE The District uses funds to report its financial position and the results of its operations. A fund is a separate fiscal and accounting entity with a self-balancing set of accounts. The Generally Accepted Accounting Principles (GAAP) defines and classifies funds to be used by governmental entities. Fund accounting is designed to demonstrate legal compliance and to aid fiscal management by segregating transactions related to certain activities. The District primarily uses governmental funds. As mentioned most District general activities use governmental funds. The largest of these funds is the General Fund. It is the general operating fund of the District. It accounts for all general activities of the District not accounted for in other governmental funds. The other funds include the collection and disbursement of earmarked monies (Special Revenue Funds), the acquisition, or construction of general fixed assets (Capital Project Fund), and the servicing of general long-term debt (Debt Service Fund). The District also uses fiduciary funds for assets held on behalf of outside parties or on behalf of other funds within the District. Agency funds are used for assets that the District holds temporarily on behalf of others as their agent (i.e. student body funds). Fiduciary funds do not require formal approval, and are not part of the budget document. Permanent Funds are used for assets and resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the District. The District does not have any Permanent Funds. The Boise Public Schools Foundation manages all restricted donations. Classification of Revenue and Expenditures The State Department of Education has adopted budget expenditure and revenue categories for use by school districts. The only deviations are those necessary to conform to Idaho statutes. The manual for Idaho school districts is the Idaho Financial Accounting Reporting Management System (IFARMS). Revenues of school districts are classified by fund and structure. The following is a list of the five main revenue source categories with examples of the type of revenue within each source: Local - General Maintenance and Operations property tax levy; voter approved supplemental levy, tort levy, earnings on investments, and other local revenue that includes tuition charged to participants in special programs, rental of facilities, donations, miscellaneous grants, and Medicaid billings. The District receives tuition from students for summer school programs, night school program, and behind-the-wheel driver education programs.

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Tuition is also received from other Districts to allow their students to participate in specialized programs offered within our District. Other local revenues include fees for community education, Just for Kids childcare tuition, and full day kindergarten tuition. Intermediate - County money distributed to the school district, State – State Foundation program is based on student average daily attendance and staff education, experience and performance. In addition to state foundation there are specific earmarks such as technology, safety and security, ELL funding, driver’s education, lottery proceeds, bond equalization funding, Federal - Food Service, IDEA Part B Special Education, Title I-Disadvantaged, Title II Professional Development, Title II, Title IV-A, Homeless – McKinney Vento, Carl Perkins, Other - Bond proceeds; sale of assets, transfers in from other funds or indirect costs. Expenditures are classified into five major functions. Each of the five major functions is further classified into sub-programs and expenditure objects. The following discussion defines the expenditure function and provides examples of the type of program expenditures within each function. Instruction-500 - This expenditure function concerns program areas of regular school programs. Each program can be sub-classified further based upon the individual school district needs. Expenditures for each program may be broken down further by object to reflect expenditures for salaries, benefits, purchased services, supplies and materials, and capital outlay. Support Services-600 - This expenditure function concerns program areas of pupil support, staff support, general administration, school administration, business administration, maintenance operations and transportation services. Each program can be sub-classified further based upon individual school district needs. Program expenditures are broken down further by object to reflect expenditures for salaries, benefits, purchased services, supplies and materials, and capital outlay. Non-Instructional Services-700-This expenditure function concerns program areas of food service and community service programs. These program expenditures may be accounted for as part of the School District general fund or may be treated as an individual fund with sub-classifications and various codes. Facility Acquisition Services-800-Expenditures for this function reflect planning, acquiring land for buildings, building remodeling, building construction, additions to buildings, and improving landscaping sites. Other Services-900-This classification provides for transactions and activities often necessary for budgeting debt service, fund transfers, and contingency reserve. The five functions can be applied (with certain limitations) to any fund. Budget Basis for Measuring Revenues and Expenditures Budgets for governmental fund types are adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP). The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus also known as modified accrual basis of accounting. Financial statements of these funds present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Working Student-Boise Public Schools Education Foundation

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All governmental fund types and agency funds use the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e. when they become both measurable and available). “Measurable” means the amount of the transaction can be determined and “Available” means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Four types of revenues are susceptible to accrual: property taxes, state and federal assistance, and interest revenue. The District considers property taxes as available if they are collected within 60 days after year- end. Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long-term debt are recorded as fund liabilities when due. Encumbrance accounting is employed in governmental funds. Purchase orders, contracts, and other commitments for the expenditure of funds are considered encumbrances for budgeting control purposes during the year. Outstanding encumbrances at year-end do not constitute expenditures, and are charged to an appropriation the following year, or the contractual commitment is canceled. The District’s fiscal year is July 1 to June 30. The District also follows GASB 34 (Governmental Accounting, Auditing and Financial Reporting), which requires that financial statements also be presented on a government wide basis using the full accrual method. The primary role of funds in this reporting model is to demonstrate fiscal accountability. As part of this full accrual reporting the District has also implemented GASB 45, which requires public entities to report their costs and obligations pertaining to Other Post-Employment Benefits (OPEB) of current and future retired employees. Similar to how much is now reported in pension obligations. These post-employment benefits include medical, dental, vision and life insurance costs. These costs must be recognized as a current cost during the working years of an employee. The District contracted with a local actuary to determine the long-term liability. The total estimated obligation as of June 30, 2017 is $8,644,589. The District’s plan is considered unfunded since there are no assets and retiree benefits are paid annually on a cash basis. As of the most recent actuarial valuation, the Actuarial Accrued Liability (AAL) and Unfunded Actuarial Accrued Liability (UAAL) for benefits was $30.8 million. As of June 30, 2017, the net pension liability is stated at $93,713,356. Decisions regarding the allocations are made by the administrators of the pension plan, not by the District’s management. Idaho Code requires the PERSI Board to increase contribution rates if the unfunded liability pension is not in compliance with Idaho Code requirements. The District does not set aside funds to allocate for this liability, the amount is Outdoors - Education Foundation determined annually by the PERSI Board. Fund Balance accounts for governmental funds are divided into five categories: Non-spendable-This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) are legally or contractually required to be maintained intact. The District has inventories as being Non-spendable as these items are not expected to be converted to cash or are not expected to be converted to cash within the next year. Restricted-This classification includes amounts for which constraints have been placed on the use of the resources either (a) externally imposed by creditors (such as through a debt covenant), grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation. Debt service resources are to be used for future servicing of the revenue note and are restricted through debt covenants. Infrastructure Projects are restricted by State Statute and are legally segregated for funding of infrastructure improvements.

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Committed-This classification includes amounts that can be used only for specific purposes pursuant to constraints imposed by formal action of the Board of Trustees. These amounts cannot be used for any other purpose unless the Board removes or changes the specified use by taking the same type of action (resolution) that was employed when the funds were initially committed. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in satisfying those contractual requirements. Assigned-This classification includes amounts that are constrained by the Board’s intent to be used for a specific purpose but are neither restricted nor committed. This intent can be expressed by the Board of Trustees delegating this responsibility to the Superintendent or his designee through the budgetary process. This classification also includes the remaining positive fund balance for all governmental funds except for the General Fund. Unassigned-This classification includes the residual fund balance for the General Fund and the amount established for minimum funding which represents the portion of the General Fund balance. That reserved fund balance indicates that portion of fund equity is segregated for specific purposes. This also includes the Board contingency reserve as established by Board Policy 7121. The Board requires a minimum of 5.5 percent of expenditures be set aside for long-term cash flow needs of the District and unanticipated revenue shortfalls or expenditures. The District would typically use restricted fund balances first, followed by committed resources, and then Assigned resources, as appropriate opportunities arise, but reserves the right to selectively spend unassigned resources first to defer the use of these other classified funds. Procedures And Regulations Budget Preparation and Hearing (Idaho Code 33-402, 33-801, 63-802a,33-357) No later than April 30 of each year the District must set and notify the County Clerk of the date, time and place of its public budget hearing. No later than 28 days prior to the annual meeting, the Board of Trustees shall have prepared a budget in the form prescribed by the Superintendent of Public Instruction and shall have called or caused a public hearing on the budget to be held. A copy of the budget must be available for examination by the public from the time the notice is given until the date of the hearing. The copy must be available at all reasonable times in the administrative offices of the school district or at the office of the Clerk of the District. The budget must be posted on the District’s website within 30 days after approval as prescribed in Idaho Code 33-357. Notice of the budget hearing must be, and is, posted and published as prescribed in Idaho Code 33-402. Such notice shall include a summary statement of the budget for the ensuing year. The statement shall be in form the State Superintendent of Public Instruction prescribes. It must show the amounts budgeted for all major classifications of income and expenditures, with total amounts budgeted for salary and wage expenditures in each classification shown separately. The statement shall also show amounts budgeted for the current and ensuing years and shall show amounts expended for the two previous years for the same classifications for purposes of comparison. The purpose of the budget hearing is to provide district patrons an opportunity to express their opinions to the Board. District patrons do not actually vote on the budget at the hearing. However, if the budget requires a levy in excess of what is allowed by statute for maintenance and operation, an election on the levy question is required. Timberline Soccer Game

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Board approval of the Budget ( Idaho Code 33-801) The final approval of the budget is a formal action by the Board of Trustees. The Board may approve the budget as presented to the patrons, or it may modify the budget to reflect patron opinion expressed at the hearing. Final Board approval of the budget shall be made at the public hearing in June or at a special meeting held within 14 days. A copy of the approved budget must be submitted to the State Department of Education no later than ten days following the adoption. Certification of Levies (Idaho Code 33-802, 33-804, 33-805, 33-807, 33-1103, 63-805) Prior to the second Monday of September in each year, the Board of Trustees shall certify to the Board of County Commissioners the amount of revenue that must be raised by local taxes. A copy of the budget that was adopted at the public hearing shall be submitted with the tax certification form. The certification must be made in dollars, and apart from emergency levies, shall reflect the same dollar amounts of general maintenance and operation or supplemental levy revenues as approved within the adopted budget. Regardless of the dollar amount certified by the District, the county commissioners cannot authorize a levy that will raise more dollars than the amount certified, even though such percentage does not reach the maximum allowed by law and/or special election. Adjustments to Approved Budget (Idaho Code 33-701) The budget is a plan based on a variety of assumptions and estimates. Rarely, if ever, will the budget agree to the final expenditures. It may be necessary for the Board of Trustees to adjust the approved budget during the fiscal year. Such adjustments may result from an increase in revenue or because of an emergency which requires a change in expenditures. The Board is authorized to periodically review the School District budget and to make appropriate adjustments. However, Idaho Code specifically prohibits adjustments in revenue derived from general and supplemental maintenance and operation levies. Budget modifications can be made throughout the year to reflect the changes in revenue from sources such as federal funds, state foundation program support, and local program changes. The Board of Trustees approves all budget modifications. The Deputy Superintendent is authorized to approve transfers among expenditure categories up to $50,000. The Board of Trustees must approve transfers greater than $50,000. Audit Requirements (Idaho Code 33-701) The District is required to have a full and complete audit of the financial statements as required by Idaho Code 67-450b. The auditor shall be employed on written contract. The District is required to submit a copy of the annual audit report after its acceptance by the Board of Trustees to the State Department of Education no later than November 10. Investments (Idaho Code 33-701(10)) The District may participate in the Local Government Investment Pool authorized under the Joint Exercise of Powers Agreement. The District may invest idle funds in investment-types allowable for the Idaho State Treasures as per Idaho Code 67-1210 and 67-1210A. The District’s primary objectives concerning investments, per Board policy, are safety, liquidity, and yield. The most important objective is safety, second liquidity, and third yield. General Obligation Debt (Idaho Code 33-1103, 33-801, 33802A, 33-1107) The District follows Idaho Code 33-1103 which limits the amount of general obligation debt outstanding to be NO more than five percent (5%) of the District’s total market value. Per Idaho Code 33-1107, District bonds must be redeemed in full within thirty (30) years from the date of the bonds. Idaho Code 33-802 authorized the Board of Trustees to certify a levy to satisfy all maturing bond and bond interest obligations. The District computes the bond and interest property tax levy as provided in Idaho Code 33-802A. Capital/Maintenance Construction Budgeting (Idaho Code 33-1019) Idaho Code 33-1019 requires each school district to annually set aside an adequate amount of moneys for the exclusive purpose of school maintenance to arrest deterioration in school buildings. The amount that must be set aside is 2 percent times total square footage of student occupied buildings times $81.45.

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General maintenance and a portion of custodial related activities are included in the costs associated with this required set aside. The required amount to be expended annually is approximately $5.9 million for the District Best Practices Maintenance Plan (Idaho Code 39-8006A) The District is required to develop a ten (10) year maintenance plan and submit the plan to the State Division of Building Safety for approval. Such plan shall be submitted in all years ending in zero (0) or five (5), and shall include information detailing the work completed pursuant to the previous maintenance plan and any revisions to that plan. Expenditure Reporting (Idaho Code 33-357) The District is required to maintain a publicly available website where all the District’s expenditures must be posted. The posting must include the location of the vendor amount paid, description of the expenditure, and include a unique identifier. This information must be updated monthly. Budget Administration and Management Process Formal budgetary integration is employed as a management control device during the year for all funds. Legal budgetary control is established based upon total revenues and expenditures. Every dollar of expenditure included in the budget is assigned to a “Budget Officer.” This person may be a general administrator, department administrator, building level administrator, or a designated staff member. Each budget officer is responsible to operate his/ her program within the limits of his/ her adopted budgets. The budgetary control system within the District’s fiscal management system requires that expenditure requests include a valid budget account number to be processed. In addition, the expenditure will not be processed by the system unless it is within the approved and available budget amount. Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditures of monies are recorded to reserve that portion of the applicable appropriation, is employed as an extension of formal budgetary integration in all governmental funds. The District’s financial system provides on-line access to all Budget Officers daily. The information details the expenditures, outstanding purchase orders, and remaining budget balances. Budget Officers use this information to review and manage dollars under their control. Budget Format The budget for the fiscal year 2017- 18 has been prepared in accordance with the Idaho Financial Accounting Reporting Management System (IFARMS); this system is designed to provide: Chemistry Class 2016 For statewide uniformity in budgeting, accounting, and reporting; A system for each district to demonstrate prudent use of its resources; A means of compliance with state and national standards and with principles of governmental accounting; Accountability for educational programs. Revenues and expenditures are reported by fund as defined by IFARMS; each fund is a self-balancing set of accounts that includes all cash, financial resources, related liabilities, and fund equity. The purpose of each fund is explained.

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Expenditures are budgeted by program and by object of expenditure. The programs describe a plan of activities or tasks to accomplish a predetermined set of objectives; the program defines “why” expenditures will be made i.e. to support an elementary program. The object classification describes “what” goods or services are to be purchased; i.e. salaries or supplies. The objects of expenditure are defined as follows: Salaries- The gross amount paid to employees for full-time, part-time and substitute work. Employee Benefits- The amounts paid by the District, on behalf of the employee, for fringe benefits, which the District is required to pay by law, contract, or Board policy. Portions of the benefits are insurance premiums paid for the employee, which include health, dental, vision, and life insurance. The cost of these benefits varies depending on the number of employees. Other benefits are based on a percentage of the employee’s salary. These include Social Security, Public Employees Retirement, Worker Compensation, and Unemployment. Purchased Services- Purchased services amounts pay for professional, technical, and property services provided by individuals, organizations, private businesses, and public agencies. Persons or firms with specialized skills or knowledge perform these professional and technical services. Services are purchased to operate, repair, maintain, or rent facilities for the District. This category includes student transportation and District utility costs. Supplies and Materials- The amounts paid for the purchase of materials which are considered expendable or consumable. This category includes purchases of minor equipment. Capital Objects-Items of a permanent or lasting nature, which have met the District’s capitalization policy and are to be recorded as fixed assets. Debt Retirement- Redemption of outstanding bonds and the payment of interest on bonds and other financing instruments. Insurance and Judgments-The amounts expended for property, liability, and fidelity insurance. Transfers and Contingency-This category provides for the transfer of assets from one fund to another and for a budgetary contingency. Budget Development/Presentation The development, review, and consideration of the budget was completed with a detailed review of every revenue and expenditure within the District. Information on each of the fund budgets is provided in the financial portion of this document. Preparation of the FY 2017-18 General Fund Budget was completed through a collaborative effort of the Boise School District Board of Trustees, District administration, principals, and staff members, as well as opportunities for public input from members of our community. The issues and needs raised during this budget development process are accounted for in the FY 2017-18 General Fund Budget. Our budget development contains four major components: Planning-Review of the Strategic Plan, requests from principals, and requests from budget officers and review capital and maintenance requests. Preparation-All budget requests are compiled, benefits are determined and experience and education costs are calculated. The District then waits for the Legislature to appropriate the public-school funding for the year. The budget committee meets to work towards a balanced budget and public work sessions are held. Adoption-A public hearing is held and the budget is submitted to the Board for approval. Following Board approval, budget officers are notified and spending authority is given as of July 1st. Reporting-The District submits budget reports in accordance with Idaho Code and posts the approved budget on the District website no later than 30 days after Board approval. The District is also required to submit a facility Plan every five years to the Division of Building Safety. Organizational Section Page | 51

The 2017 Legislature continued to move forward with implementing the career ladder funding recommendations brought forth from the Governor’s Education Task Force. FY 2017-18 is the third year of the five-year implementation plan for the career ladder. The goal of the career ladder is to increase beginning salaries for teachers and pupil personnel and allow these groups to move quickly through the career ladder if certain performance requirements are reached. Once fully implemented, by year 2020, no teacher would be paid less than $37,000. The maximum reimbursement for a fully funded teacher in 2020 would be $50,000. The career ladder legislation also allocates money to Districts based on the education levels of the certified instructional and pupil personnel staff. If an instructional or pupil personnel employee is placed on the professional rung on the career ladder, the District will qualify for a stipend if the employee holds a Master’s Degree or has a Bachelor degree with 24 additional credits earned. The allocation associated with this education stipend will increase over the next three years to a maximum of $2,000 for BA+24 and $3,500 for a MA.

Career Ladder 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 Placement Year 1 Year 2 Year 3 Year 4 Year 5 R1 32,700 33,400 34,600 35,800 37,000 RP2 33,200 34,250 35,500 36,750 38,000 RP3 33,822 35,117 36,411 37,706 39,000 P1 35,498 37,249 38,999 40,750 42,500 P2 36,885 38,758 40,630 42,503 44,375 P3 38,311 39,546 41,155 42,765 46,250 P4 39,775 41,113 42,825 44,538 48,125 P5 41,282 41,961 43,391 44,820 50,000 P6 42,089 43,591 45,102 46,614 50,000 P7 43,668 44,503 45,711 46,918 50,000 P8 45,305 46,201 47,467 48,734 50,000

P9 47,004 47,183 48,122 49,061 50,000 R -Resident P10 47,603 48,202 48,802 49,401 50,000 P-Professional *- Educational Stipend *BA+24 400 800 1,200 1,600 2,000 *MA 700 1,400 2,100 2,800 3,500

There are several requirements that have been established for staff to move along the career ladder. The main requirement pertains to annual teacher evaluations. The State Board of Education has established rules to implement this new law. The State Board of Education will oversee the evaluation processes used by school districts and charters throughout the State. The statewide education budget increased by 6.4 percent, this increase included enrollment increases, 3% base salary increases for classified and administrative staff as well as funding the career ladder, providing leadership stipends, professional development money and funding career counseling and reading remediation. The legislature also appropriated an increase to the discretionary funding of 4.1%. The new discretionary value is now $26,748 per unit. The budget planning process included forecasting for the next two to three years in anticipation of an increase in revenue growth from the State and increased revenue growth in 2017-18 from tax revenue. As part of this planning, the District anticipates enrollment to be relatively stable and the State of Idaho to continue the implementation of the final two years of the career ladder. The State of Idaho has been experiencing revenue growth for the last four years, and there is no reason to assume this will not continue.

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The District continues to develop strategies to make certain that the highest level of service to our students and patrons is maintained as the State and District continue to increase services and increase efficiencies as the economy rebounds. This budget document and annual financial report is designed as an operating plan to assure fiscal efficiency and effectiveness. This document illustrates the results and intent of the District’s pecuniary operations. It is, in addition, a published financial plan, policy document, and communications medium. Capital and Maintenance Budgeting Boise School District engaged in a district-wide planning process from to update a Long-Range Facilities Master Plan (FMP) for elementary, junior high, and senior high schools. The goal of this district-wide effort was to determine appropriate levels of school improvements that would be conducive to efficient and effective learning, teaching, and community activities. To meet this goal, all schools were evaluated for education adequacy, educational building standards were developed, capacity studies were completed, projected demographic enrollments were projected and all buildings were ranked and rated by our facilities staff as it pertained to future maintenance needs for items such as HVAC, plumbing, roofing, energy efficiency, etc. The District had held multiple public meetings to share the data and discuss community needs while this process has been occurring. The Board of Trustees has been involved in all community discussions. The Long-Range Facilities Master Plan evaluates factors such as demographics / enrollment, capacity, educational framework, building condition, community values and input, cost and funding opportunities. The administration submitted the final FMP report to the Board of Trustees in November 2016. In order to accomplish the goals outlined in the FMP, a capital bond was presented to the voters in the amount of $172.5 million dollars in March 2017. This bond issue was approved by 86% of the voters. The District immediately moved forward with the implementation of Phase I of the FMP. This phase includes construction of two elementary schools, a new professional technical building, a wing addition to Timberline High School and the remodel of the performing arts building at Boise High School. In addition to the capital projects a number of deferred maintenance projects were started in May 2017. These projects included painting, flooring, HVAC upgrades and reroofing projects.

Boise Education Foundation Memorials

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DISTRICT CAMPUS BOUNDARY/LOCATIONS

Organizational Section Page | 54

2017-2018 BUDGET PROCESS TIMELINE

October 2017 November 2017 December 2017 S M T W T F S S M T W T F S S M T W T F S 1 2 3 4 5 6 7 1 2 3 4 31 1 2 8 9 10 11 12 13 14 5 6 7 8 9 10 11 3 4 5 6 7 8 9 15 16 17 18 19 20 21 12 13 14 15 16 17 18 10 11 12 13 14 15 16 22 23 24 25 26 27 28 19 20 21 22 23 24 25 17 18 19 20 21 22 23 29 30 31 26 27 28 29 30 31 24 25 26 27 28 29 30 Determine actual salary and full Send preliminary budgets to Principals return budget updates time Equivalency’s (FTE) in principals for updates and requested adjustments current fiscal year Meet with Facilities Principals submit capital needs Monitor budget activity and Administrator to discuss requests to Directors projections building needs

January 2018 February 2018 March 2018 S M T W T F S S M T W T F S S M T W T F S 1 2 3 4 5 6 1 2 3 1 2 3 4 5 6 7 8 9 10 4 5 6 7 8 9 10 7 8 9 10 11 12 13 11 12 13 14 15 16 17 11 12 13 14 15 16 17 14 15 16 17 18 19 20 18 19 20 21 22 23 24 18 19 20 21 22 23 24 21 22 23 24 25 26 27 25 26 27 28 25 26 27 28 29 30 31 28 29 30 31 Project student enrollment Salary costs determined Budget officers return requests Prioritize funding requests Benefit costs determined with budget updates Compile preliminary budget Legislature appropriates school Directors prioritize budget without increase or decrease funding requests both for the general for salary and staff Budget committee meets to fund and capital projects adjustments work towards a balanced fund April 2018 May 2018 June 2018 S M T W T F S S M T W T F S S M T W T F S 1 2 3 4 5 6 7 1 2 3 4 5 1 2 8 9 10 11 12 13 14 6 7 8 9 10 11 12 3 4 5 6 7 8 9 15 16 17 18 19 20 21 13 14 15 16 17 18 19 10 11 12 13 14 15 16 22 23 24 25 26 27 28 20 21 22 23 24 25 26 17 18 19 20 21 22 23 29 30 27 28 29 30 31 24 25 26 27 28 29 30 Work sessions held to discuss Balanced budget sent to the Hold public hearing and formal program budgets Board for review and adoption of budget Notify County Clerk of public approval for a public hearing Submit budget to the State hearing Advertise budget in accordance Department of Education with IC33-402 Notify budget officers of Public work session held with approved budget July 2018 the Board S M T W T F S 1 2 3 4 5 6 7 August 2018 September 2018 8 9 10 11 12 13 14 S M T W T F S S M T W T F S 15 16 17 18 19 20 21 1 2 3 4 30 1 22 23 24 25 26 27 28 5 6 7 8 9 10 11 2 3 4 5 6 7 8 29 30 31 12 13 14 15 16 17 18 9 10 11 12 13 14 15 New fiscal year begins 19 20 21 22 23 24 25 16 17 18 19 20 21 22 Spending authority as of July 1st 26 27 28 29 30 31 23 24 25 26 27 28 29 Submit a copy of the adopted budget to the State Department of Education and other entities as required

Organizational Section Page | 55 FINANCIAL SECTION Boise School Districts financials are presented using a pyramid approach that begins at a broad level and describes more detail as each level of the pyramid is addressed. This pyramid begins with a summary of the total budget then summarizes operating fund data, moving into individual funds, and includes program funds detailing trends and personnel allotment. Each level includes revenues and sources, expenditures, and fund balances and details shifts and changes from the previous year. The section also details if or how debt obligations impact the budget.

Capital High School FINANCIAL SECTION ...... 56 Description of Governmental Funds ...... 58 Fund Details and Illustrations ...... 60

Capital High School Graduation, May 2017

Financial Section Page | 56 DESCRIPTION OF GOVERNMENTAL FUNDS The District uses the following funds for fiscal year 2017-18: Governmental Funds 100 General Fund – Accounts for revenues used for financing the current, ordinary, and recurring operations of the District. This fund accounts for activities that are not required to be in a different fund. Special Revenue Funds 220 Federal Forest Fund – Revenues received from the federal government for the sale of timber on federal forest lands located within the District boundaries. 231 Just for Kids Fund – Revenues are generated for a before and after school care program operated at thirteen sites throughout the District. 235 2020 Strategic Plan Fund – The Board of Trustees established a fund to use for implementation of Plan 2020. 236 Medicaid Fund – Revenue collected as result of eligible Medicaid services and billings. Expenditures related to Special Education Services. 238 Private Grant Fund – These are revenues from local companies and organizations used for a specific purpose (i.e. City of Boise, Benchmark and Community Foundation). 241 Driver Education Fund – Fund used to account for revenues and expenditures for District sponsored driver’s education programs throughout the year. Oppression 244 State Miscellaneous Fund – Fund used to account H.Marker, Borah Sr. for revenues received for specific purposes mandated by the State. The Limited English Proficient and Gifted and Talented programs are accounted in this fund. 245 Technology – Revenues received from the State of Idaho used to purchase equipment related to classroom technology and to train teachers in the use of technology. 246 Tobacco Tax - Revenues received from the State of Idaho used to hire counselors and purchase materials to provide counseling and training related to the prevention of tobacco use, this fund also provides a resource for safety and security. 251 Title I - Disadvantaged – Revenues are used to hire staff and purchase supplies to support the reading and math program for at risk students. 253 Title I – Neglected and Delinquent – Revenues are used to purchase materials and for staff to assist with students in the Ada County Juvenile Detention Center and Victory Academy. 257 Title VI-B Special Education – Revenues used for staff, materials, and equipment and professional services to supplement the special education program in the District. 258 Title VI-B Preschool – Revenues are used for staff, materials, equipment and professional service to supplement the preschool (3 to 5 years old) special education program in the District.

Financial Section Page | 57 260 The Title IV-A includes a grant that is part of the National Every Student Succeeds Act (ESSA). Part A, Student Support and Academic Enrichments Grants authorizes three activity areas. The District focus is on the area of supporting safe and health students. 263 Carl Perkins Vocational and Applied Technology Education – Revenues are used to purchase materials and equipment for professional technical programs for students in special populations. 264 Title III Language Instruction for Limited English Proficient – Revenue used to improve student achievement. 272 Title II Improving Teacher Quality – Revenues are used for in-service, teacher recruitment, and classroom management processes. 287 Vocational Rehabilitation Grant – Revenues generated by the State Division of Vocational Rehabilitation for payment of wages to students working in the community. 289 Miscellaneous Federal Programs – This fund has numerous federal programs including: Refugee, Homeless Education Grant, and the Arts Grant. 290 School Nutrition Program – Revenues used for the personnel, activities, and supplies for providing breakfast and lunch for students and staff.

Red Ribbon at Horizon Debt Service Fund 310 Bond Interest and Redemption Fund – Local property tax levy revenues are used to redeem bonds and for bond interest expense. Capital Projects Fund 410 Capital Construction Fund - In March 2017, voters approved the issuance of a 172.5-million-dollar bond to provide facility improvements for All 48 schools, plus major building projects for 22 schools. The bond will put more than $155 million into 22 major capital projects, including building six new schools on their current sites, a new school in the Harris Ranch area, as well as expansion of the District's Professional-Technical Education center to offer Electrical, Plumbing and Heating-Air Conditioning job training classes. 425 School Plant Facilities Fund – The 1988 supplemental tax levy was passed in the amount of 3 million dollars to provide funds for site acquisitions, buildings, building renovations including all heating, lighting, ventilation and sanitation facilities and appliances necessary for maintaining and operating the buildings of the District. The taxes received in the General Fund are transferred to the Plant Facilities Fund by action of the Board authorizing the transfer each year. In addition to property tax revenue, Idaho lottery proceeds are also deposited in this plant facility fund.

Financial Section Page | 58 FUND DETAILS AND ILLUSTRATIONS General Fund Expenditures per Average Daily Attendance (ADA) Boise School District ranked 58th in the state of Idaho per ADA for general fund expenditures for school year 2015-16. Out of 164 school districts/charters in the State, of Idaho, 57 district’s/charters spent more dollars per student and 106 districts/charters in the State of Idaho spent fewer dollars per student than BSD. Below is a table and graph that compares the amount of dollars spent per student for BSD, state and nationally.

District Ranking in General Fund Expenditures Per ADA State per pupil Year expenditures State Boise Nation 2011-12 58 5,933 7,422 $11,362 2012-13 59 6,157 7,759 $11,503 2013-14 60 6,136 7,781 $11,330 2014-15 58 6,302 8,046 $11,630 2015-16 58 $6,324 $8,193 $11,930 2016-17* 0 $6,419 $8,550 $12,410 *Estimated

$14,000 State, District and National General Fund Per ADA $12,000

$10,000

$8,000

$6,000

$4,000

Financial Section Page | 59 TOTAL BUDGET FOR ALL GOVERNMENTAL FUNDS

The following schedule shows the District’s total budgeted revenues for all funds for the current year.

General Fund All Other Funds Total Total Percent of Revenues 2017-18 2017-18 2017-18 2016-17 Change Local Revenue $80,700,736 $19,897,272 100,598,008 $96,827,918 3.89% State Revenue 138,401,035 4,737,061 143,138,096 134,979,193 6.04% Federal Revenue 65,115 21,077,908 21,143,023 21,671,627 -2.44% Other Sources 298,172 3,000,000 3,298,172 3,300,000 -0.06% Use of Fund Balance 3,794,581 56,115,078 59,909,659 8,890,425 573.87% Total Revenues $223,259,639 $104,827,319 $328,086,958 $265,669,163 23.49%

Percent of Total 2017-18 Revenue Budget

State Revenue 43.63%

Federal Revenue 6.44% Other Sources 1.01%

Use of Fund Balance 18.26% Local Revenue 30.66%

Financial Section Page | 60 TOTAL BUDGET FOR ALL GOVERNMENTAL FUNDS

The following schedule shows the District’s total budgeted expenditures for all funds for the current year.

General Fund All Other Funds Total Total Percent of Expenditures 2017-18 2017-18 2017-18 2016-17 Change Salaries $140,445,083 $13,790,322 $154,235,405 $148,982,023 3.53% Benefits 50,439,716 5,704,519 56,144,235 54,764,423 2.52% Purchased Services 18,183,100 1,633,534 19,816,634 18,691,326 6.02% Supplies & Materials 10,036,740 7,264,081 17,300,821 16,526,304 4.69% Capital Outlay 505,000 60,980,000 61,485,000 9,746,734 530.83% Debt Retirement 0 13,899,269 13,899,269 10,992,094 26.45% Insurance & Judgments 650,000 2,300 652,300 652,300 0.00% Transfers 3,000,000 298,172 3,298,172 3,317,530 -0.58% Unappropriated Fund Balance 0 1,255,122 1,255,122 1,788,772 -29.83% Total Expenditures $223,259,639 $104,827,319 $328,086,958 $265,669,163 23.49%

Percent of Total 2017-18 Expenditure Budget Supplies & Materials Purchased Services 5.27% 6.04%

Capital Outlay Benefits 18.74% Debt Retirement 17.11% 4.24%

Insurance & Judgments 0.20%

Transfers 1.01% Salaries 47.01% Unappropriated Fund Balance 0.38%

Financial Section Page | 61 TOTAL BUDGET FOR ALL GOVERNMENTAL FUNDS

The following schedule shows the District’s total budgeted revenues and expenditures for all funds for the current year.

Special Debt Service General Fund Revenue Fund Fund Capital Fund Total Total 2017-18 2017-18 2017-18 2017-18 2017-18 2016-17 Revenues Local Revenue $80,700,736 $4,605,272 $14,797,000 $495,000 $100,598,008 $96,827,918 State Revenue 138,401,035 2,818,648 343,413 $1,575,000 143,138,096 134,979,193 Federal Revenue 65,115 21,077,908 0 $0 21,143,023 21,671,627 Other Sources 298,172 0 0 $3,000,000 3,298,172 3,300,000 Use of Fund Balance 3,794,581 155,078 0 $55,960,000 59,909,659 8,890,425 Total Revenues $223,259,639 $28,656,906 $15,140,413 $61,030,000 $328,086,958 $265,669,163

Expenditures Salaries $140,445,083 $13,790,322 $0 $0 $154,235,405 $148,982,023 Benefits 50,439,716 5,704,519 0 $0 56,144,235 54,764,423 Purchased Services 18,183,100 1,583,534 0 $50,000 19,816,634 18,691,326 Supplies & Materials 10,036,740 7,264,081 0 $0 17,300,821 16,526,304 Capital Outlay 505,000 0 0 $60,980,000 61,485,000 9,746,734 Debt Retirement 0 0 13,899,269 $0 13,899,269 10,992,094 Insurance & Judgments 650,000 2,300 0 $0 652,300 652,300 Transfers 3,000,000 298,172 0 $0 3,298,172 3,317,530 Unappropriated Fund Balance 0 13,978 1,241,144 $0 1,255,122 1,996,429 Total Expenditures $223,259,639 $28,656,906 $15,140,413 $61,030,000 $328,086,958 $265,669,163

Financial Section Page | 62 GENERAL FUND REVENUE

Current Year Adopted Budget Budget Amount of Percent of Revenues 2016-17 2017-18 Change Change Local Revenue $79,478,926 $80,700,736 $1,221,810 1.54% State Revenue 130,727,130 138,401,035 $7,673,905 5.87% Federal Revenue 68,157 65,115 -$3,042 -4.46% Other Sources 300,000 298,172 -$1,828 -0.61% Use of Fund Balance 3,744,602 3,794,581 $49,979 1.33% Total Revenues $214,318,815 $223,259,639 $8,940,824 4.17%

Percent of Total 2017-18 General Fund Revenue Budget

State Revenue Federal 61.99% Revenue 0.03%

Other Sources 0.13%

Local Revenue Use of Fund 36.15% Balance 1.70%

Financial Section Page | 63 GENERAL FUND REVENUE LOCAL SOURCES Property Tax-General Maintenance and Operations Revenue from property tax levy to support general maintenance and operations.

Taxes-Supplemental Revenue from a tax levy approved by the electorate of the District. The District has five supplemental levies: a levy for $2,948,000 passed in 1983 for general operations; a levy for $1,760,000 passed in 1988 for general operations; a $3,000,000 levy passed in 1988 to provide funds for the purpose of acquiring, purchasing or improving school sites or remodeling or replacing any existing building or furnishing and equipping any building; and a $3,000,000 levy passed in 1995 to provide computer and technological equipment and training for the schools. The District had a temporary five year supplemental levy that was approved by the voters in March 2012. This levy expired in 2016-17.

Taxes-Tort Levy Revenue from a tax levy to provide for the comprehensive liability insurance plan.

Penalty on Delinquent Taxes Revenue earned as a result of penalties or interest added to the payment of delinquent taxes.

Earnings on Investments Interest earned on available funds. Interest earnings from special revenue funds are recorded in the general fund, unless specifically required to be recorded elsewhere.

Rentals Fees charged for use of the District facilities and land in accordance with District rental policy. Includes payments from the City of Boise for the community centers located in three elementary schools and the lease with IDLA for space at Fort Boise.

Community Activities Fees charged for participation in the Community Education program.

Other Local Miscellaneous other income from local sources. This includes Medicaid billings, book fines, property damage, parent education fees and prior year rebates.

Tuition From Districts in Idaho The District charges other Idaho districts tuition for students from those Districts who attend Boise schools. The main source of revenue is for the participation by Kuna School District students in the Professional Technical Program.

Tuition From Individuals The District charges tuition for several programs: (1) Summer school fees are charged for the Secondary Summer School Program, the Elementary Summer School Program and the Summer Music Program (2) Fees are charged for the Evening School Program (3) and for All Day Kindergarten.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to LOCAL SOURCES Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Property Tax-General Maintenance & Operations $48,637,884 $54,971,551 $59,429,463 $62,759,619 $63,019,619 $67,759,619 $5,000,000 8.41% Taxes-Supplemental 22,708,000 17,208,000 14,458,000 14,458,000 14,458,000 10,708,000 -$3,750,000 -25.94% Taxes-Tort Levy 491,590 174,662 189,983 300,619 300,619 312,317 $11,698 6.16% Penalty On Delinquent Taxes 238,370 226,765 212,612 210,000 210,000 200,000 -$10,000 -4.70% Earnings On Investments 58,310 82,704 195,192 161,000 260,000 311,000 $150,000 76.85% Rentals 164,308 180,478 268,989 200,000 200,000 200,000 $0 0.00% Community Activities 142,741 208,300 193,187 165,000 125,000 150,000 -$15,000 -7.76% Other Local 406,327 773,138 490,643 440,000 440,000 440,000 $0 0.00% Tuition From Districts In Idaho 84,732 98,062 82,645 83,000 74,795 74,800 -$8,200 -9.92% Tuition From Individuals 683,370 589,286 591,735 681,688 681,688 545,000 -$136,688 -23.10% Total Local Sources $73,615,632 $74,512,946 $76,112,449 $79,458,926 $79,769,721 $80,700,736 $1,241,810 1.63% Local Source Revenue Analysis/Trends The general property tax revenue has increased as the market value continues to increase in Ada County. Delinquent tax penalties are also lower due to taxpayers making more timely property tax payments. Earnings rates have increased from a low of .002 to .008. Tuition payments have decreases becauseof lower summer school fees being collected.

Financial Section Page | 64 GENERAL FUND REVENUE

COUNTY SOURCES County receipts for the shared program located at Victory Academy.

STATE SOURCES Base Support Program The amount of entitlement is based on attendance (units) and instructional and pupil personnel staff placement on the new career ladder and allocation for administrative and classified salary apportionment. This category also includes discretionary funding for the general maintenance and operations of the District. Funds are distributed based on a formula provided in Idaho Code.

Benefit Program The amount of entitlement, based on the funding formula in Idaho Code, for the payment of Social Security taxes and Public Employee Retirement contributions for eligible employees. Amount is directly related to the Salary Based Apportionment allocation. The amount paid is 18.97% of the Salary Based Apportionment Allocation.

Transportation Program Payment is limited to 50% of the previous year's allowable costs for transporting students and a block grant of 35%. Once the transportation allocation is determined the allocation is reduced by 10% per Idaho Code. If a district is over the state average for cost per mile or cost per student, reimbursement is limited to the higher of 103% of the state average for cost per mile or cost per pupil for 2017-18.

Other State Support Includes payment for leadership, professional development, technology support, literacy remediation, career counseling, tuition equivalency for the juvenile detention center, serious emotional disturbed allotment, court ordered tuition and other special legislative or State Department of Education initiatives.

Vocational Program Revenue provided for funding professional technical education programs. Funding is for vocational reimbursable materials and allocation for the Dennis Center.

FEDERAL SOURCES Restricted Federal Revenue Funds provided from federal agencies to support specific programs. The funding in this category is from the US Army for the ROTC program.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to COUNTY SOURCES Actual Actual Actual Budget Actual Budget 2017-18 2017-18 County $20,000 $20,000 $20,000 $20,000 $0 $0 -$20,000 -100.00% Total County Sources $20,000 $20,000 $20,000 $20,000 $0 $0 -$20,000 -100.00% STATE SOURCES Base Support Program $94,049,759 $97,100,397 $100,536,433 $104,514,918 $105,963,424 $110,198,317 $5,683,399 5.44% Benefit Program 13,106,220 13,143,598 13,462,501 13,869,803 13,869,803 14,673,631 803,828 5.80% Transportation Program 5,152,160 5,299,957 5,404,823 5,450,000 5,565,000 5,500,000 50,000 0.92% Other State Support 2,728,757 4,411,575 3,997,201 5,144,840 5,144,840 6,358,200 1,213,360 23.58% Vocational Program 1,105,450 909,276 1,120,403 1,024,682 1,024,682 948,000 -76,682 -7.48% Revenue in Lieu of Taxes 722,890 722,890 722,890 722,887 722,887 722,887 0 0.00% Total State Support $116,865,236 $121,587,693 $125,244,251 $130,727,130 $132,290,636 $138,401,035 $7,673,905 5.87%

FEDERAL SOURCES Restricted Federal Revenue $70,686 $68,133 $68,257 $68,157 $68,157 $65,115 -$3,042 -4.46% Total Federal Sources $70,686 $68,133 $68,257 $68,157 $68,157 $65,115 -$3,042 -4.46% Governmental Source Revenue Analysis/Trends The Idaho Legislature increased overall State funding for public schools for 2017-18 by 6.4%. Discretionary dollars were increased 4.1% and additional funds were appropriated to implement year 3 of the career ladder compensation allocation for teachers and pupil personnel. The State increased the salary allocation for administrators and classified personnel by 3%. The Idaho Legislature appropriated additional dollars for specific line items, such as career counseling, information technology support and professional development. The State also appropriated dollars for continued enrollment growth throughout the State.

Financial Section Page | 65 GENERAL FUND REVENUE

OTHER INCOME Sale of Fixed Assets Revenue from the sale of the homes built by the professional technical education students. The District restructured the program in 2015-16 and residential homes are not being constructed for resale at this time.

TRANSFERS IN Funds transferred from Federal programs to provide for the costs of processing the various transactions of the program. The indirect cost rate is established by the State Department of Education based on financial reports submitted by the District. The 2017-18 approved restricted indirect cost rate is 1.4%.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to OTHER INCOME Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Sale of Fixed Assets $192,723 $0 $206,625 $0 $0 $0 $0 0.00% Total Other Income $192,723 $0 $206,625 $0 $0 $0 $0 0.00%

TRANSFERS IN Federal $327,150 $264,275 $276,518 $300,000 $298,000 $298,172 -$1,828 -0.61% Total Transfers In $327,150 $264,275 $276,518 $300,000 $298,000 $298,172 -$1,828 -0.61% Total Revenues and Transfers In $191,091,427 $196,453,047 $201,928,100 $210,574,213 $212,426,514 $219,465,058 $8,890,845 4.22% Governmental Source Revenue Analysis/Trends -

GENERAL FUND RESOURCES AND USES OF RESOURCES Fund Balance Estimated Fund Balance at July 1, 2017 In order to include the un-appropriated fund balance and expenditure contingency in the budget, we are including an estimated fund balance as a resource. The fund balance is not an annual revenue source for the general fund. $17,305,860

USES OF RESOURCES Required Fund Balance and Contingency Board policy requires a revenue and expenditure contingency to be set aside to absorb any unpredicted revenue shortfall, to maintain cash flow, to minimize borrowing needs and provide for any unanticipated expenditures. The amount that is required to be set aside for cash flow, revenue reductions and unanticipated expenditures is a minimum of 5.5% of the general fund budget. -12,279,280

Use of undesignated fund balance to balance the 2017-18 budget. -3,794,581

Estimated undesignated fund balance June 30, 2018 $1,231,999

Financial Section Page | 66 GENERAL FUND EXPENDITURES

General Fund Budget Budget Amount of Percent of Object Expenditures 2016-17 2017-18 Change Change Salaries $134,844,490 $140,445,083 $5,600,593 4.15% Benefits 49,025,813 50,439,716 1,413,903 2.88% Purchased Services 17,534,855 18,183,100 648,245 3.70% Supplies & Materials 8,973,657 10,036,740 1,063,083 11.85% Capital Outlay 290,000 505,000 215,000 74.14% Debt Retirement 0 0 0 0.00% Insurance & Judgments 650,000 650,000 0 0.00% Transfers 3,000,000 3,000,000 0 0.00% Total Expenditures $214,318,815 $223,259,639 $8,940,824 4.17%

Percent of Total 2017-18 General Fund Expenditures by Object

Benefits 22.59%

Purchased Services 8.14% Salaries 62.91% Supplies & Materials 4.50%

Capital Outlay 0.23% Insurance & Transfers Judgments 1.34% 0.29%

Financial Section Page | 67 GENERAL FUND EXPENDITURES

General Fund Budget Budget Amount of Percent of Program Expenditures 2016-17 2017-18 Change Change Instruction $134,226,331 $139,294,563 $5,068,232 3.78% Support Services 27,385,845 28,619,977 1,234,132 4.51% District/ Board Administration 1,133,712 1,064,758 -68,954 -6.08% Business Operations 4,036,512 4,327,441 290,929 7.21% Building Administration 13,291,032 13,653,669 362,637 2.73% Building Maint & Security 21,476,468 23,271,192 1,794,724 8.36% Transportation 8,972,828 9,221,967 249,139 2.78% Non-Instruction 546,087 556,072 9,985 1.83% Capital Assets 250,000 250,000 0 0.00% Debt Service 0 0 0 0.00% Transfers Out 3,000,000 3,000,000 0 0.00% Total Expenditures $214,318,815 $223,259,639 $8,940,824 4.17%

Percent of Total 2017-18 General Fund Expenditures By Program

District/ Board Support Services Administration 12.82% 0.48% Business Operations 1.94% Instruction 62.39%

Building Building Maint & Administration… Security 10.42%

Transportation 4.13% Non-Instruction 0.25% Transfers Out Capital Assets 1.34% 0.11%

Financial Section Page | 68 GENERAL FUND EXPENDITURES

ELEMENTARY PROGRAM (512) The instruction and learning experiences concerned with knowledge, skills, appreciation, attitudes and behaviors appropriate for students enrolled in kindergarten through sixth grades. This program includes: ESL-elementary staff, elementary music, physical education, regular year IRI/math tutoring, elementary math coaches and reading specialists.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $37,620,009 $38,014,999 $37,751,231 $38,610,263 $38,610,263 $39,456,097 $845,834 2.19% Employee Benefits 12,196,822 12,550,558 12,723,457 13,637,042 13,637,042 13,706,697 69,655 0.51% Purchased Services 372,353 378,196 333,372 405,618 389,446 389,000 -16,618 -4.10% Supplies and Materials $1,179,047 $1,049,440 $1,195,392 1,551,979 1,773,019 2,199,776 647,797 41.74% Capital Objects 00000000.00% Total $51,368,230 $51,993,193 $52,003,452 $54,204,902 $54,409,770 $55,751,570 $1,546,668 2.85% Program Analysis/Trends Reduced 8 certified positions. Increased for math adoption.

FTE Allotment: Certified 640.5 Classified 82.8

SECONDARY PROGRAM (515) The instruction and learning experiences concerned with knowledge, skills, appreciation, attitudes and behavior needed by students enrolled in grade levels seven through twelve. This program includes: ESL-secondary staff, secondary music, the AVID program, ROTC program and ISAT remediation expenditures.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $32,701,741 $33,523,705 $33,875,551 $35,855,270 $35,849,781 $37,449,885 $1,594,615 4.45% Employee Benefits 10,631,764 11,137,307 11,455,332 12,424,465 12,432,125 12,918,477 494,012 3.98% Purchased Services 410,990 700,719 419,893 429,125 400,415 432,125 3,000 0.70% Supplies and Materials 1,817,148 1,623,820 1,728,381 2,272,449 1,965,106 2,292,229 19,780 0.87% Capital Objects 00000000.00% Insurance and Judgments 00000000.00% Total $45,561,642 $46,985,551 $47,479,157 $50,981,309 $50,647,427 $53,092,716 $2,111,407 4.14% Program Analysis/Trends Increased secondary staff by 7

FTE Allotment: Certified 640.02 Classified 23

Financial Section Page | 69 GENERAL FUND EXPENDITURES

ALTERNATIVE PROGRAM (517) The instruction and learning experiences appropriate for students who meet the definition of "At-Risk Youth" for the primary purpose of having each student obtain a high school diploma. Included in this program are the Summer Alternative programs, the Evening School program and Frank Church High School. The program offerings at Frank Church High School include the BASE program and Marian Pritchett School.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $2,578,110 $2,514,334 $2,519,075 $2,622,470 $2,614,300 $2,453,180 -$169,290 -6.46% Employee Benefits 758,775 742,722 770,498 854,922 863,092 807,301 -47,621 -5.57% Purchased Services 0 52 0 1,500 1,500 1,500 0 0.00% Supplies and Materials 24,970 28,074 41,005 34,464 36,464 76,828 42,364 122.92% Capital Objects 00000000.00% Total $3,361,855 $3,285,182 $3,330,578 $3,513,356 $3,515,356 $3,338,809 -$174,547 -4.97% Program Analysis/Trends Reduced 3 positions from prior year. Increased for Fuel Ed software.

FTE Allotment: Certified 35 Classified 2

VOCATIONAL TECHNICAL PROGRAM (519) The instruction and learning experiences concerned with preparing students to meet challenging academic standards as well as industry skill standards while preparing students for broad-based careers. The costs associated with the Dehryl Dennis Professional Technical Center are included in this program, as well as the monies allocated from the state for vocational education.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $813,402 $851,818 $835,855 $899,800 $900,100 $895,035 -$4,765 -0.53% Employee Benefits 285,227 290,994 293,085 340,037 340,037 322,705 -17,332 -5.10% Purchased Services 105,001 63,126 73,994 156,900 156,900 149,000 -7,900 -5.04% Supplies and Materials 458,144 506,781 483,949 535,040 535,040 545,649 10,609 1.98% Capital Objects 00000000.00% Insurance and Judgments 00000000.00% Total $1,661,773 $1,712,719 $1,686,883 $1,931,777 $1,932,077 $1,912,389 -$19,388 -1.00% Program Analysis/Trends -

FTE Allotment: Certified 16 Classified 1

Financial Section Page | 70 GENERAL FUND EXPENDITURES

EXCEPTIONAL PROGRAM (521) The instructional activities and services of teachers and assistants who work to meet the needs of exceptional children. This program has approximately 131 certified teachers and 170 special education assistants.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $9,992,184 $10,238,408 $10,779,984 $11,291,377 $11,295,877 $12,258,735 $967,358 8.57% Employee Benefits 3,983,056 4,160,290 4,497,307 4,953,444 4,953,444 5,306,432 352,988 7.13% Purchased Services 14,507 46,346 26,042 33,250 43,250 39,750 6,500 19.55% Supplies and Materials 191,594 165,127 175,674 204,300 196,050 204,500 200 0.10% Capital Objects 00000000.00% Total $14,181,340 $14,610,171 $15,479,007 $16,482,371 $16,488,621 $17,809,417 $1,327,046 8.05% Program Analysis/Trends Increased staffing allocation.

FTE Allotment: Certified 138 Classified 180

PRESCHOOL PROGRAM (522) The instructional activities and services of teachers and classroom assistants who work to meet the needs of exceptional preschool children. This program has approximately 11 teachers and 2.5 special education assistants.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $487,693 $528,647 $564,136 $586,672 $586,672 $614,627 $27,955 4.77% Employee Benefits 178,307 187,274 219,935 236,166 236,166 241,996 5,830 2.47% Purchased Services 011,996000 00.00% Supplies and Materials 10,006 0 10,859 12,000 12,000 12,000 0 0.00% Capital Objects 00000000.00% Total $676,006 $727,917 $794,930 $834,838 $834,838 $868,623 $33,785 4.05% Program Analysis/Trends -

FTE Allotment: Certified 11 Classified 2.5

Financial Section Page | 71 GENERAL FUND EXPENDITURES

GIFTED AND TALENTED PROGRAM (524) Instructional activities and learning experiences for students identified as being gifted and talented. The District has approximately 596 elementary children that have been identified as gifted. The District offers full time gifted classrooms, pull out gifted programs and a full time highly gifted program. This program has approximately 27 certified teachers.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $1,372,330 $1,572,010 $1,525,944 $1,543,125 $1,543,125 $1,699,049 $155,924 10.10% Employee Benefits 426,833 490,748 486,337 528,281 528,281 560,549 32,268 6.11% Purchased Services 7,633 12,789 34,327 26,500 31,500 3,500 -23,000 -86.79% Supplies and Materials 21,751 19,620 20,476 49,000 44,000 26,500 -22,500 -45.92% Capital Objects 00000000.00% Total $1,828,547 $2,095,167 $2,067,084 $2,146,906 $2,146,906 $2,289,598 $142,692 6.65% Program Analysis/Trends Increased one GATE position. Inservice and training supplies will be paid with State GATE funding, which is in a Special Revenue Fund.

Certified 27 Classified 1

INTERSCHOLASTIC PROGRAM (531) The extra-curricular programs and activities which supplement the instructional curriculum program. These programs involve student participation in competitive interscholastic events which are scheduled or sponsored by the school. Included in this program are salaries and benefits for coaches, contracted referee services for junior high officials, maintenance fees for Dona Larsen park and emergency medical transportation services. The District also provides equipment money for each junior and senior high school.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $1,273,682 $1,260,458 $1,475,892 $1,608,472 $1,616,975 $1,684,321 $75,849 4.72% Employee Benefits 215,617 212,345 245,761 334,276 334,276 345,935 11,659 3.49% Purchased Services 112,111 125,179 120,144 205,980 135,776 205,580 -400 -0.19% Supplies and Materials 80,296 75,206 146,494 109,445 246,665 112,500 3,055 2.79% Capital Objects 00000000.00% Total $1,681,706 $1,673,188 $1,988,291 $2,258,173 $2,333,692 $2,348,336 $90,163 3.99% Program Analysis/Trends Increased for swimming coaches, increased base salary amounts by 3%.

FTE Allotment: Elementary Coaches 189 Secondary Coaches 501

Financial Section Page | 72 GENERAL FUND EXPENDITURES

SCHOOL ACTIVITY PROGRAM (532) School sponsored activities which are an adjunct to the instructional curriculum. This category includes music stipends, elementary safety patrol, and secondary department head increments.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $568,829 $544,280 $540,936 $589,480 $589,480 $600,789 $11,309 1.92% Employee Benefits 115,512 110,092 109,264 120,590 120,590 124,878 4,288 3.56% Purchased Services 00000000.00% Supplies and Materials 00000000.00% Capital Objects 00000000.00% Total $684,341 $654,372 $650,200 $710,070 $710,070 $725,667 $15,597 2.20% Program Analysis/Trends -

FTE Allotment: Certified Classified

SUMMER SCHOOL PROGRAM (541) Programs of instruction offered during the summer not considered part of or eligible for the state educational support program. The District offers Secondary Summer School, Summer Music, Elementary Summer School, and Summer Tutoring Classes.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $152,895 $226,465 $536,103 $765,394 $765,394 $773,820 $8,426 1.10% Employee Benefits 23,466 38,705 89,914 159,223 159,223 159,722 499 0.31% Purchased Services 204 1,883 10,421 13,105 13,105 4,650 -8,455 -64.52% Supplies and Materials 521 1,698 4,844 12,700 12,700 15,000 2,300 18.11% Capital Objects 00000000.00% Total $177,086 $268,751 $641,282 $950,422 $950,422 $953,192 $2,770 0.29% Program Analysis/Trends -

FTE Allotment: Certified Classified

Financial Section Page | 73 GENERAL FUND EXPENDITURES

DETENTION CENTER PROGRAM (546) The instructional program provided for juvenile offenders housed in the Ada County Juvenile Detention Center and juveniles court-ordered to the Victory Academy located at Frank Church High School. This program has 1.7 certified teachers and 3 classroom assistants.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $144,771 $129,174 $148,788 $144,520 $144,520 $142,114 -$2,406 -1.66% Employee Benefits 59,789 58,677 63,741 65,287 65,287 59,732 -5,555 -8.51% Purchased Services 1,3011,3161,36700000.00% Supplies and Materials 0 0 0 2,400 2,400 2,400 0 0.00% Capital Objects 00000000.00% Total $205,861 $189,167 $213,896 $212,207 $212,207 $204,246 -$7,961 -3.75% Program Analysis/Trends -

FTE Allotment: Certified 1.7 Classified 2

ATTENDANCE, GUIDANCE AND HEALTH PROGRAMS (611) The personnel, activities, services and programs designed to (1) assist the students and parents to meet school attendance requirements, (2) provide individual and group counseling and guidance, and (3) assist in meeting student health needs. The District has approximately 74 counselors, 28 nurses, 11.5 health technicians and one dental hygienist funded in this program. This program also funds 17support staff and 1 administrator.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $6,645,438 $6,623,068 $6,540,488 $6,645,858 $6,646,058 $6,886,584 $240,726 3.62% Employee Benefits 2,178,645 2,176,100 2,211,233 2,429,270 2,429,270 2,472,622 43,352 1.78% Purchased Services 65,035 69,565 59,512 144,855 70,353 163,744 18,889 13.04% Supplies and Materials 39,725 41,405 59,745 57,700 62,002 60,000 2,300 3.99% Capital Objects 00000000.00% Total $8,928,843 $8,910,138 $8,870,978 $9,277,683 $9,207,683 $9,582,950 $305,267 3.29% Program Analysis/Trends Increased purchased services for Naviance Contract.

FTE Allotment: Certified 103 Classified 28.5

Financial Section Page | 74 GENERAL FUND EXPENDITURES

SPECIAL SERVICES PROGRAM (616) The personnel, activities and services designed to assist exceptional students and to assist the staff members who work with the Exceptional Program. Included in this program are the salaries and benefits for special education supervisors, social workers, community resources specialists, psychologists, speech language pathologists and therapists.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $5,187,039 $5,338,993 $5,449,787 $5,644,921 $5,645,896 $5,995,397 $350,476 6.21% Employee Benefits 1,542,943 1,607,018 1,684,043 1,873,749 1,877,849 1,963,679 89,930 4.80% Purchased Services 42,724 48,078 47,770 44,500 41,425 44,000 -500 -1.12% Supplies and Materials 23,336 52,781 57,798 53,000 51,000 53,000 0 0.00% Capital Objects 00000000.00% Total $6,796,043 $7,046,870 $7,239,398 $7,616,170 $7,616,170 $8,056,076 $439,906 5.78% Program Analysis/Trends Budgeted for increase in SLP and Psychologist positions.

FTE Allotment: Certified 92.21 Classified 2

INSTRUCTIONAL IMPROVEMENT PROGRAM (621) Personnel, activities and services for assisting the instructional staff in planning, developing, training and evaluating learning experiences for students. Included in this category are salaries and benefits for supervisors, curriculum writers and theme readers. Also included are expenditures for staff development and school improvement. The majority of the leadership stipends are paid out of this program.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $2,655,654 $1,765,913 $2,182,806 $2,389,393 $2,389,393 $2,748,451 $359,058 15.03% Employee Benefits 675,752 482,714 582,433 663,186 663,186 764,729 101,543 15.31% Purchased Services 97,978 126,804 211,334 235,378 230,564 279,329 43,951 18.67% Supplies and Materials 57,988 39,596 46,536 34,330 39,330 33,472 -858 -2.50% Capital Objects 00000000.00% Total $3,487,372 $2,415,027 $3,023,109 $3,322,287 $3,322,473 $3,825,981 $503,694 15.16% Program Analysis/Trends This budget increased because of the movement for one positions from federal funding and the addition of the new CTE supervisor. Also increased for inserivice travel and training for AVID and AP.

FTE Allotment: Certified 10 Classified 15

Financial Section Page | 75 GENERAL FUND EXPENDITURES

EDUCATIONAL MEDIA PROGRAM (622) Personnel, activities and services concerned with the teaching and use of the resources available in the school library, media, and visual center. This category basically includes .50 FTE library supervisor, 14 secondary teacher-librarians and 54 library assistants.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $1,815,896 $1,825,757 $1,878,607 $1,903,483 $1,903,483 $1,975,191 $71,708 3.77% Employee Benefits 796,803 797,294 845,192 934,487 934,487 906,699 -27,788 -2.97% Purchased Services 17,342 16,745 22,839 19,654 24,494 22,000 2,346 11.94% Supplies and Materials 262,290 316,079 379,889 421,354 415,139 447,248 25,894 6.15% Capital Objects 00000000.00% Total $2,892,330 $2,955,875 $3,126,527 $3,278,978 $3,277,603 $3,351,138 $72,160 2.20% Program Analysis/Trends Increased for digital content materials.

FTE Allotment: Certified 14 Classified 52

INSTRUCTIONAL TECHNOLOGY PROGRAM (623) Technology personnel and activities and services for the purpose of supporting instruction. This program includes 18 technology personnel that support district-wide networks, hardware and software applications, including instructional software and administrative software. Stipends for building technology coordinators and staff working on the District-wide help desk. In addition to staff expenditures, this program also includes instructional technology equipment, instructional software, and the costs associated with the fiber network.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $1,199,835 $1,355,916 $1,336,687 $1,397,258 $1,397,258 $1,401,640 $4,382 0.31% Employee Benefits 344,631 399,791 397,963 429,784 429,784 435,748 5,964 1.39% Purchased Services 251,692 219,901 315,884 301,500 328,694 323,500 22,000 7.30% Supplies and Materials 1,872,979 2,660,468 1,507,442 1,762,185 1,613,268 1,642,944 -119,241 -6.77% Capital Objects 00000000.00% Total $3,669,138 $4,636,076 $3,557,976 $3,890,727 $3,769,004 $3,803,832 -$86,895 -2.23% Program Analysis/Trends Materials and supplies are less because the software purchases in the Instructional Administrative program has increased. The State also provided additional funds for technology equipment and infrastructure in the Special Revenue Funds.

FTE Allotment: Certified - Classified 18

Financial Section Page | 76 GENERAL FUND EXPENDITURES

BOARD OF EDUCATION PROGRAM (631) Programs or activities of the elected Board of Trustees designed to assist staff members in performing duties as directed by law or established by State Board of Education or District board policy. Purchased services include procurement of legal and audit services.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $64,819 $84,549 $49,980 $51,979 $54,979 $53,538 $1,559 3.00% Employee Benefits 20,144 24,538 17,738 18,962 18,962 19,289 327 1.72% Purchased Services 223,529 264,120 440,503 448,500 453,585 346,000 -102,500 -22.85% Supplies and Materials 9,009 31,455 14,378 12,000 14,485 12,000 0 0.00% Capital Objects 00 00000.00% Total $317,501 $404,662 $522,599 $531,441 $542,011 $430,827 -$100,614 -18.93% Program Analysis/Trends Purchased Services are less because in the prior year the District purchased election services and products.

FTE Allotment: Certified - Classified 1

DISTRICT ADMINISTRATION PROGRAM (632) The program to provide general administration and executive leadership for the implementation of school policy and the supervision and management of the District. The superintendent, deputy superintendent, public affairs office and district-wide switchboard are included in this program.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $460,598 $464,504 $455,261 $459,927 $459,927 $485,299 $25,372 5.52% Employee Benefits 117,539 121,463 121,739 134,344 134,344 139,632 5,288 3.94% Purchased Services 5,007 2,705 6,344 6,000 8,430 6,500 500 8.33% Supplies and Materials 414 461 2,598 2,000 2,000 2,500 500 25.00% Capital Objects 00000000.00% Total $583,559 $589,133 $585,942 $602,271 $604,701 $633,931 $31,660 5.26% Program Analysis/Trends

FTE Allotment: Certified 2 Classified 3

Financial Section Page | 77 GENERAL FUND EXPENDITURES

SCHOOL ADMINISTRATIVE PROGRAM (641) The personnel, activities and services for directing and managing the operation of the schools in the District. This program includes area directors, all principals, assistant principals, and building secretarial support.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $8,934,452 $9,409,743 $9,481,524 $9,921,696 $9,924,496 $10,231,146 $309,450 3.12% Employee Benefits 2,856,021 3,021,710 3,081,627 3,311,560 3,311,560 3,362,415 50,855 1.54% Purchased Services 29,475 21,616 23,464 48,491 48,252 49,451 960 1.98% Supplies and Materials 12,797 6,347 20,397 9,285 11,164 10,657 1,372 14.78% Capital Objects 00000000.00% Total $11,832,745 $12,459,416 $12,607,012 $13,291,032 $13,295,472 $13,653,669 $362,637 2.73% Program Analysis/Trends -

FTE Allotment: Certified 75 Classified 82

BUSINESS ADMINISTRATION PROGRAM (651) The program concerned with the fiscal operations of the District. This program includes budgeting, purchasing, receiving, paying for goods and services, paying employees, human resources, District wellness program and other activities associated with the prudent management of District resources. This program includes 3 supervisors, 2 administrators and 19 support staff.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $1,116,875 $1,190,836 $1,175,556 $1,327,396 $1,329,796 $1,436,166 $108,770 8.19% Employee Benefits 394,838 390,026 392,067 461,779 461,779 489,181 27,402 5.93% Purchased Services 104,936 95,500 88,700 172,950 171,268 169,400 -3,550 -2.05% Supplies and Materials 20,040 92,672 79,342 103,900 111,182 68,900 -35,000 -33.69% Capital Objects 00000000.00% Insurance 218,375 216,739 202,712 300,000 237,915 300,000 0 0.00% Total $1,855,063 $1,985,773 $1,938,377 $2,366,025 $2,311,940 $2,463,647 $97,622 4.13% Program Analysis/Trends Supplies and materials decreased because the cost of business software will be purchased and reported under the Technology Administration Program.

FTE Allotment: Certified 1 Classified 23.5

Financial Section Page | 78 GENERAL FUND EXPENDITURES

CENTRAL SERVICES PROGRAM (655) The program for receiving, disbursing, accounting and charging various programs of the District for materials, supplies and equipment which are purchased, stored and inventoried in general or centralized storage. This program includes the delivery functions associated with the District which include mail, music program setup, and surplus equipment processing. The program also includes the wages for one full time equivalent for the District copy center and 14 warehouse workers.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $299,796 $330,252 $343,303 $493,124 $493,124 $447,332 -$45,792 -9.29% Employee Benefits 139,682 192,359 176,242 250,882 250,882 226,716 -24,166 -9.63% Purchased Services 39,943 44,367 34,503 44,000 44,000 44,000 0 0.00% Supplies and Materials 10,083 4,059 10,493 22,000 22,000 22,660 660 3.00% Capital Objects 00000000.00% Total $489,504 $571,037 $564,541 $810,006 $810,006 $740,708 -$69,298 -8.56% Program Analysis/Trends Retirements have resulted in lower salaries and one position was shifted to the maintenance program.

FTE Allotment: Certified - Classified 14

TECHNOLOGY ADMINISTRATION SERVICES PROGRAM (656) Activities concerned with supporting the District's information technology systems, including supporting networks, maintaining administrative information systems and processing data for administrative and managerial purposes. This program includes the District-wide administrator and four technology support staff.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $299,608 $396,237 $383,451 $363,988 $363,988 $380,105 $16,117 4.43% Employee Benefits 78,958 108,067 108,520 116,445 116,445 119,807 3,362 2.89% Purchased Services 18,613 37,942 18,518 20,150 27,006 20,400 250 1.24% Supplies and Materials 214,633 309,950 295,145 359,898 499,390 602,774 242,876 67.48% Capital Objects 00000000.00% Total $611,812 $852,196 $805,634 $860,481 $1,006,829 $1,123,086 $262,605 30.52% Program Analysis/Trends Software costs that have been previously paid by individual programs have now been budgeted and reported in this area, per direction from the SDE.

FTE Allotment: Certified 1 Classified 4

Financial Section Page | 79 GENERAL FUND EXPENDITURES

BUILDINGS CARE AND UPKEEP PROGRAM (661) The program concerned with the daily custodial needs and the utility services for all school buildings in the District. This program also includes building insurance and other building care costs. This program funds approximately 177 full time custodians, 5.5 supervisors and provides for summer labor.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $3,437,674 $3,943,795 $3,603,362 $5,968,708 $5,968,708 $6,363,344 $394,636 6.61% Employee Benefits 1,979,902 2,178,727 2,448,453 2,931,998 2,931,998 3,102,888 170,890 5.83% Purchased Services 4,737,010 4,478,704 4,432,826 4,709,002 4,709,002 4,932,300 223,298 4.74% Supplies and Materials 278,547 296,276 294,711 320,127 320,127 370,008 49,881 15.58% Capital Objects 00000000.00% Insurance 262,074 266,901 288,638 350,000 278,557 350,000 0 0.00% Total $10,695,206 $11,164,403 $11,067,990 $14,279,835 $14,208,392 $15,118,540 $838,705 5.87% Program Analysis/Trends Increased for 6 new custodial positons and shift differential pay. Also increased for one new custodian at the new facilities compound.

FTE Allotment: Certified - Classified 189.5

MAINTENANCE BUILDINGS -NON STUDENT OCCUPIED (663) The program concerned with the daily custodial needs and the utility services for all buildings that are not utilized by students in the District. Thisprogram also includes building insurance and other building care costs.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $0 $0 $0 $0 $0 $0 $0 0.00% Employee Benefits 00000000.00% Purchased Services 110,012 250,657 76,997 10,000 20,300 10,000 0 0.00% Supplies and Materials 00000000.00% Capital Objects 00000000.00% Insurance 00000000.00% Total $110,012 $250,657 $76,997 $10,000 $20,300 $10,000 $0 0.00% Program Analysis/Trends -

FTE Allotment: Certified - Classified -

Financial Section Page | 80 GENERAL FUND EXPENDITURES

GENERAL MAINTENANCE OF BUILDINGS AND EQUIPMENT PROGRAM (664) The program concerned with the physical maintenance of buildings and equipment in the District. This program includes annual repairs, modifications and improvements necessary to provide safe facilities and equipment. This program includes 44 maintenance workers, 5 support staff and 1.5 supervisors.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $3,883,249 $3,615,314 $4,038,084 $2,491,733 $2,491,733 $2,704,137 $212,404 8.52% Employee Benefits 1,172,324 1,179,476 1,248,762 1,008,301 1,008,301 1,056,277 47,976 4.76% Purchased Services 784,046 676,283 1,103,657 884,366 1,081,557 940,064 55,698 6.30% Supplies and Materials 545,832 647,424 693,645 764,881 738,693 921,600 156,719 20.49% Capital Objects 46,074 140,922 79,076 40,000 88,900 255,000 215,000 537.50% Total $6,431,526 $6,259,419 $7,163,224 $5,189,281 $5,409,184 $5,877,078 $687,797 13.25% Program Analysis/Trends Increased for a new facitity supervisor and 2 carpenters to assist with projects throughout the District. Increased capital objects to purchase heavely equipment that includes a front loader, industrial mower and vehicles. FTE Allotment: Certified - Classified 52.5

GENERAL MAINTENANCE OF GROUNDS PROGRAM (665) The program concerned with the maintenance of all sites in the District. This program includes snow removal, landscaping and other general grounds services. This program pays for 17 grounds keepers.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $546,114 $578,036 $587,141 $641,649 $641,649 $670,787 $29,138 4.54% Employee Benefits 239,355 259,986 267,398 299,674 299,674 307,378 7,704 2.57% Purchased Services 83,477 55,710 39,888 185,900 185,900 380,000 194,100 104.41% Supplies and Materials 166,042 169,911 226,842 228,200 239,685 262,500 34,300 15.03% Capital Objects 00000000.00% Total $1,034,988 $1,063,643 $1,121,269 $1,355,423 $1,366,908 $1,620,665 $265,242 19.57% Program Analysis/Trends Purchased services increased for crack sealing and parking lot and playground maintenance. Grounds supply budget increased for lawn care products.

FTE Allotment: Certified - Classified 17

Financial Section Page | 81 GENERAL FUND EXPENDITURES

SECURITY PROGRAM (667) The program for maintaining order and control in schools and on school property. This program includes a District-wide security specialist and six security officers. Each high school has one security officer, with the exception of Borah, which has two. This program also funds the security and safety manager for the District.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $329,166 $336,461 $344,485 $365,125 $363,775 $364,169 -$956 -0.26% Employee Benefits 119,094 124,962 127,482 148,709 148,709 156,845 8,136 5.47% Purchased Services 83,228 74,025 77,275 110,165 74,953 105,965 -4,200 -3.81% Supplies and Materials 11,938 11,959 17,421 17,930 53,802 17,930 0 0.00% Capital Objects 00000000.00% Total $543,426 $547,407 $566,663 $641,929 $641,239 $644,909 $2,980 0.46% Program Analysis/Trends -

FTE Allotment: Certified - Classified 8

PUPIL TO SCHOOL TRANSPORTATION PROGRAM (681) The program concerned with transporting students to and from school, between schools within the District and instructional field trips. The State support program provides for reimbursement of transportation at 85% or 50% depending on the type of expenditure and block grant. The block grant will be calculated using the prior year's per unit grant amount and the current year's units. Statewide transportation and enrollment growth will be appliedtothe final grant amount. This revenue is paid by the State the following year and is shown as Transportation Support. The District contracts for pupil transportation, however the District employs 2 support staff and 1 supervisor to oversee and manage the contract.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $136,857 $140,995 $147,556 $151,736 $151,736 $158,120 $6,384 4.21% Employee Benefits 47,985 50,180 52,112 56,016 56,016 57,346 1,330 2.37% Purchased Services 7,065,117 7,046,323 7,292,158 8,151,257 8,017,056 8,430,911 279,654 3.43% Supplies and Materials 17,935 17,675 19,600 18,590 18,590 18,590 0 0.00% Capital Objects 00000000.00% Total $7,267,895 $7,255,173 $7,511,426 $8,377,599 $8,243,398 $8,664,967 $287,368 3.43% Program Analysis/Trends Purchased services reduced for lower contracted fuel costs. Fuel costs have been budgeted at $2.60 per gallon, prior year budget was $2.4 per gallon. Estimated a 2.5% increase in CPI for bussing contract. FTE Allotment: Certified - Classified 3

Financial Section Page | 82 GENERAL FUND EXPENDITURES

PUPIL ACTIVITY TRANSPORTATION PROGRAM (682) The program established to provide transportation services to approved athletic or activity events and to provide other transportation services not eligible for reimbursement under the state transportation support program. This program includes the costs associated with paying contracted crossing guards.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $0 $0 $0 $0 $0 $0 $0 0.00% Employee Benefits 00000000.00% Purchased Services 413,861 463,937 490,250 595,229 599,229 557,000 -38,229 -6.42% Supplies and Materials 00000000.00% Capital Objects 00000000.00% Total $413,861 $463,937 $490,250 $595,229 $599,229 $557,000 -$38,229 -6.42% Program Analysis/Trends -

FTE Allotment: Certified - Classified -

FOOD SERVICES PROGRAM (710) The program for the personnel and activities for providing meals to students. Idaho code requires payments for Social Security taxes for employees providing these services under the National Food Services Program to be paid by the General Fund Food Services Program. These payments meet or exceed the amount required under the local matching funds provision in the National Food Services Law.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $0 $0 $0 $0 $0 $0 $0 0.00% Employee Benefits 251,203 253,015 256,696 265,000 265,000 265,000 0 0.00% Purchased Services 00000000.00% Supplies and Materials 0 5,036 4,304 0 3,000 0 0 0.00% Capital Objects 00000000.00% Total $251,203 $258,051 $261,000 $265,000 $268,000 $265,000 $0 0.00% Program Analysis/Trends -

FTE Allotment: Certified - Classified -

Financial Section Page | 83 GENERAL FUND EXPENDITURES

COMMUNITY SERVICES PROGRAM (720) Services and activities to provide non-instructional programs for the school community as a whole or some segment of the community. Included in this program are (1) the Community Education program which provides classes for all ages, (2) the Parent Education program and (3) the Boise City BUS program for alternative transportation for some secondary students. The Community Education and Parent Education programs generate fees which are recorded as revenue.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $96,155 $96,690 $101,863 $109,673 $109,673 $116,025 $6,352 5.79% Employee Benefits 36,819 33,938 36,302 37,934 37,934 39,041 1,107 2.92% Purchased Services 125,388 108,442 113,933 130,980 130,980 133,431 2,451 1.87% Supplies and Materials 1,381 1,692 1,182 2,500 2,500 2,575 75 3.00% Capital Objects 00000000.00% Total $259,743 $240,762 $253,280 $281,087 $281,087 $291,072 $9,985 3.55% Program Analysis/Trends -

FTE Allotment: Certified - Classified 2.25

CAPITAL ASSET ACQUISITION PROGRAM (810) The process of coming into ownership, control or possession of assets intended for continued use over relatively long periods of time. This program includes constructing or remodeling school plant facilities that are student occupied. The State Department of Education requires Districts to track capital expenditures that are spent on student occupied buildings separately from those that are not student occupied.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $0 $0 $0 $0 $0 $0 $0 0.00% Employee Benefits 00000000.00% Purchased Services 00000000.00% Supplies and Materials 00000000.00% Capital Objects 354,573 347,267 129,872 250,000 50,000 250,000 0 0.00% Total $354,573 $347,267 $129,872 $250,000 $50,000 $250,000 $0 0.00% Program Analysis/Trends Decrease is the result of reducing final costs associated with the Professional Technical house built by the students.

FTE Allotment: Certified - Classified -

Financial Section Page | 84 GENERAL FUND EXPENDITURES

CAPITAL ASSET ACQUISITION PROGRAM -NON STUDENT OCCUPIED (811) The process of coming into ownership, control or possession of assets intended for continued use over relatively long periods of time. This program includes constructing or remodeling school plant facilities that are not occupied by students.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $0 $0 $0 $0 $0 $0 $0 0.00% Employee Benefits 00000000.00% Purchased Services 00000000.00% Supplies and Materials 00000000.00% Capital Objects 50,205 48,500 664,192 0 285,800 0 0 0.00% Total $50,205 $48,500 $664,192 $0 $285,800 $0 $0 0.00% Program Analysis/Trends -

FTE Allotment: Certified - Classified - Program Analysis/Trends

DEBT SERVICE PROGRAM (910) The servicing of debt through payment of principal and interest. The District has not had debt payments since 2012-13.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $0 $0 $0 $0 $0 $0 $0 0.00% Employee Benefits 0 0000000.00% Purchased Services 00000000.00% Supplies and Materials 00000000.00% Capital Objects 00000000.00% Debt Retirement 00000000.00% Total$0$0$0$0$0$0$00.00% Program Analysis/Trends -

FTE Allotment: Certified - Classified -

Financial Section Page | 85 GENERAL FUND EXPENDITURES

FUND TRANSFERS (920) The transactions which withdraw money from one fund and place it in another fund. The primary transfer for the District is from the General Fund to the Plant and Facilities Fund for a voter approved levy for maintaining facilities.

2016-17 2016-17 2017-18 Difference % Increase 2013-14 2014-15 2015-16 Adopted Projected Adopted 2016-17 to 2016-17 to Actual Actual Actual Budget Actual Budget 2017-18 2017-18 Salaries $0 $0 $0 $0 $0 $0 $0 0.00% Employee Benefits 0 0 0 00000.00% Purchased Services 0 0 0 00000.00% Supplies and Materials 0 0 0 00000.00% Capital Objects 0 0 0 00000.00% Interfund Transfers 3,500,000 4,419,000 3,000,000 3,000,000 4,500,000 3,000,000 0 0.00% Total $3,500,000 $4,419,000 $3,000,000 $3,000,000 $4,500,000 $3,000,000 $0 0.00% Total Expenditures and Transfers Out $193,764,937 $199,339,800 $201,483,016 $214,318,815 $215,818,815 $223,259,639 $8,940,824 4.17%

Financial Section Page | 86 GENERAL FUND EXPENDITURES Summary by Program and by Object Supplies 2016-17 2017-18 Employee Purchased and Capital Debt % of % of Salaries Benefits Services Materials Outlay Service Insurance Transfers Total Budget Budget Elementary $39,456,097 $13,706,697 $389,000 $2,199,776 $0 $0 $0 $0 $55,751,570 25.29% 24.97% % Program 70.77% 24.59% 0.70% 3.95% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 27.17% 2.14% 21.92% 0.00% 0.00% 0.00% 0.00% % Total Budget 17.67% 6.14% 0.17% 0.99% 0.00% 0.00% 0.00% 0.00% Secondary 37,449,885 12,918,477 432,125 2,292,229 0 0 0 0 53,092,716 23.79% 23.78% % Program 70.54% 24.33% 0.81% 4.32% 0.00% 0.00% 0.00% 0.00% % Object 26.67% 25.61% 2.38% 22.84% 0.00% 0.00% 0.00% 0.00% % Total Budget 16.77% 5.79% 0.19% 1.03% 0.00% 0.00% 0.00% 0.00% Alternative 2,453,180 807,301 1,500 76,828 0 0 0 0 3,338,809 1.64% 1.50% % Program 73.47% 24.18% 0.04% 2.30% 0.00% 0.00% 0.00% 0.00% % Object 1.75% 1.60% 0.01% 0.77% 0.00% 0.00% 0.00% 0.00% % Total Budget 1.10% 0.36% 0.00% 0.03% 0.00% 0.00% 0.00% 0.00% Vocational- 895,035 322,705 149,000 545,649 0 0 0 0 1,912,389 0.92% 0.86% % Program 46.80% 16.87% 7.79% 28.53% 0.00% 0.00% 0.00% 0.00% % Object 0.64% 0.64% 0.82% 5.44% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.40% 0.14% 0.07% 0.24% 0.00% 0.00% 0.00% 0.00% Exceptional Child 12,258,735 5,306,432 39,750 204,500 0 0 0 0 17,809,417 7.69% 7.98% % Program 68.83% 29.80% 0.22% 1.15% 0.00% 0.00% 0.00% 0.00% % Object 8.73% 10.52% 0.22% 2.04% 0.00% 0.00% 0.00% 0.00% % Total Budget 5.49% 2.38% 0.02% 0.09% 0.00% 0.00% 0.00% 0.00% Preschool Exceptional Child 614,627 241,996 0 12,000 0 0 0 0 868,623 0.39% 0.39% % Program 70.76% 27.86% 0.00% 1.38% 0.00% 0.00% 0.00% 0.00% % Object 0.44% 0.48% 0.00% 0.12% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.28% 0.11% 0.00% 0.01% 0.00% 0.00% 0.00% 0.00% Gifted & Talented 1,699,049 560,549 3,500 26,500 0 0 0 0 2,289,598 1.00% 1.03% % Program 74.21% 24.48% 0.15% 1.16% 0.00% 0.00% 0.00% 0.00% % Object 1.21% 1.11% 0.02% 0.26% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.76% 0.25% 0.00% 0.01% 0.00% 0.00% 0.00% 0.00% Interscholastic 1,684,321 345,935 205,580 112,500 0 0 0 0 2,348,336 1.05% 1.05% % Program 71.72% 14.73% 8.75% 4.79% 0.00% 0.00% 0.00% 0.00% % Object 1.20% 0.69% 1.13% 1.12% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.75% 0.15% 0.09% 0.05% 0.00% 0.00% 0.00% 0.00% School Activity 600,789 124,878 0 0 0 0 0 0 725,667 0.33% 0.33% % Program 82.79% 17.21% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.43% 0.25% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.27% 0.06% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Summer School 773,820 159,722 4,650 15,000 0 0 0 0 953,192 0.44% 0.43% % Program 81.18% 16.76% 0.49% 1.57% 0.00% 0.00% 0.00% 0.00% % Object 0.55% 0.32% 0.03% 0.15% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.35% 0.07% 0.00% 0.01% 0.00% 0.00% 0.00% 0.00% Detention Center 142,114 59,732 0 2,400 0 0 0 0 204,246 0.10% 0.09% % Program 69.58% 29.25% 0.00% 1.18% 0.00% 0.00% 0.00% 0.00% % Object 0.10% 0.12% 0.00% 0.02% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.06% 0.03% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Attendance/ Guide/ Health 6,886,584 2,472,622 163,744 60,000 0 0 0 0 9,582,950 4.33% 4.29% % Program 71.86% 25.80% 1.71% 0.63% 0.00% 0.00% 0.00% 0.00% % Object 4.90% 4.90% 0.90% 0.60% 0.00% 0.00% 0.00% 0.00% % Total Budget 3.08% 1.11% 0.07% 0.03% 0.00% 0.00% 0.00% 0.00% Special Services 5,995,397 1,963,679 44,000 53,000 0 0 0 0 8,056,076 3.55% 3.61% % Program 74.42% 24.38% 0.55% 0.66% 0.00% 0.00% 0.00% 0.00% % Object 4.27% 3.89% 0.24% 0.53% 0.00% 0.00% 0.00% 0.00% % Total Budget 2.69% 0.88% 0.02% 0.02% 0.00% 0.00% 0.00% 0.00% Instructional Improvement 2,748,451 764,729 279,329 33,472 0 0 0 0 3,825,981 1.55% 1.71% % Program 71.84% 19.99% 7.30% 0.87% 0.00% 0.00% 0.00% 0.00% % Object 1.96% 1.52% 1.54% 0.33% 0.00% 0.00% 0.00% 0.00% % Total Budget 1.23% 0.34% 0.13% 0.01% 0.00% 0.00% 0.00% 0.00% Educational Media 1,975,191 906,699 22,000 447,248 0 0 0 0 3,351,138 1.53% 1.50% % Program 58.94% 27.06% 0.66% 13.35% 0.00% 0.00% 0.00% 0.00% % Object 1.41% 1.80% 0.12% 4.46% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.88% 0.41% 0.01% 0.20% 0.00% 0.00% 0.00% 0.00% Instructional Technology 1,401,640 435,748 323,500 1,642,944 0 0 0 0 3,803,832 1.82% 1.70% % Program 36.85% 11.46% 8.50% 43.19% 0.00% 0.00% 0.00% 0.00% % Object 1.00% 0.86% 1.78% 16.37% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.63% 0.20% 0.14% 0.74% 0.00% 0.00% 0.00% 0.00%

Financial Section Page | 87 GENERAL FUND EXPENDITURES Summary by Program and by Object Supplies 2016-17 2017-18 Employee Purchased and Capital Debt % of % of Salaries Benefits Services Materials Outlay Service Insurance Transfers Total Budget Budget Board Of Education 53,538 19,289 346,000 12,000 0 0 0 0 430,827 0.25% 0.19% % Program 12.43% 4.48% 80.31% 2.79% 0.00% 0.00% 0.00% 0.00% % Object 0.04% 0.04% 1.90% 0.12% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.02% 0.01% 0.15% 0.01% 0.00% 0.00% 0.00% 0.00% District Administration 485,299 139,632 6,500 2,500 0 0 0 0 633,931 0.28% 0.28% % Program 76.55% 22.03% 1.03% 0.39% 0.00% 0.00% 0.00% 0.00% % Object 0.35% 0.28% 0.04% 0.02% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.22% 0.06% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% School Administration 10,231,146 3,362,415 49,451 10,657 0 0 0 0 13,653,669 6.20% 6.12% % Program 74.93% 24.63% 0.36% 0.08% 0.00% 0.00% 0.00% 0.00% % Object 7.28% 6.67% 0.27% 0.11% 0.00% 0.00% 0.00% 0.00% % Total Budget 4.58% 1.51% 0.02% 0.00% 0.00% 0.00% 0.00% 0.00% Business Administration 1,436,166 489,181 169,400 68,900 0 0 300,000 0 2,463,647 1.10% 1.10% % Program 58.29% 19.86% 6.88% 2.80% 0.00% 0.00% 12.18% 0.00% % Object 1.02% 0.97% 0.93% 0.69% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.64% 0.22% 0.08% 0.03% 0.00% 0.00% 0.13% 0.00% Central Services 447,332 226,716 44,000 22,660 0 0 0 0 740,708 0.38% 0.33% % Program 60.39% 30.61% 5.94% 3.06% 0.00% 0.00% 0.00% 0.00% % Object 0.32% 0.45% 0.24% 0.23% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.20% 0.10% 0.02% 0.01% 0.00% 0.00% 0.00% 0.00% Administrative Tech Support 380,105 119,807 20,400 602,774 0 0 0 0 1,123,086 0.40% 0.50% % Program 33.84% 10.67% 1.82% 53.67% 0.00% 0.00% 0.00% 0.00% % Object 0.27% 0.24% 0.11% 6.01% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.17% 0.05% 0.01% 0.27% 0.00% 0.00% 0.00% 0.00% Buildings Care 6,363,344 3,102,888 4,932,300 370,008 0 0 350,000 0 15,118,540 6.66% 6.77% % Program 42.09% 20.52% 32.62% 2.45% 0.00% 0.00% 2.32% 0.00% % Object 4.53% 6.15% 27.13% 3.69% 0.00% 0.00% 0.00% 0.00% % Total Budget 2.85% 1.39% 2.21% 0.17% 0.00% 0.00% 0.16% 0.00% Maintenance- Buildings Non- Student Occupied 0 0 10,000 0 0 0 0 0 10,000 0.00% 0.00% % Program 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 0.00% 0.05% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Maintenance- Buildings 2,704,137 1,056,277 940,064 921,600 255,000 0 0 0 5,877,078 2.42% 2.63% % Program 46.01% 17.97% 16.00% 15.68% 4.34% 0.00% 0.00% 0.00% % Object 1.93% 2.09% 5.17% 9.18% 50.50% 0.00% 0.00% 0.00% % Total Budget 1.21% 0.47% 0.42% 0.41% 0.11% 0.00% 0.00% 0.00% Maintenance- Grounds 670,787 307,378 380,000 262,500 0 0 0 0 1,620,665 0.63% 0.73% % Program 41.39% 18.97% 23.45% 16.20% 0.00% 0.00% 0.00% 0.00% % Object 0.48% 0.61% 2.09% 2.62% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.30% 0.14% 0.17% 0.12% 0.00% 0.00% 0.00% 0.00% Security 364,169 156,845 105,965 17,930 0 0 0 0 644,909 0.30% 0.29% % Program 56.47% 24.32% 16.43% 2.78% 0.00% 0.00% 0.00% 0.00% % Object 0.26% 0.31% 0.58% 0.18% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.16% 0.07% 0.05% 0.01% 0.00% 0.00% 0.00% 0.00% School 158,120 57,346 8,430,911 18,590 0 0 0 0 8,664,967 3.91% 3.88% % Program 1.82% 0.66% 97.30% 0.21% 0.00% 0.00% 0.00% 0.00% % Object 0.11% 0.11% 46.37% 0.19% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.07% 0.03% 3.78% 0.01% 0.00% 0.00% 0.00% 0.00% Activity Transportation 0 0 557,000 0 0 0 0 0 557,000 0.28% 0.25% % Program 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 0.00% 3.06% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.25% 0.00% 0.00% 0.00% 0.00% 0.00% Food Services 0 265,000 0 0 0 0 0 0 265,000 0.12% 0.12% % Program 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 0.53% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.12% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Community Services 116,025 39,041 133,431 2,575 0 0 0 0 291,072 0.13% 0.13% % Program 39.86% 13.41% 45.84% 0.88% 0.00% 0.00% 0.00% 0.00% % Object 0.08% 0.08% 0.73% 0.03% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.05% 0.02% 0.06% 0.00% 0.00% 0.00% 0.00% 0.00%

Financial Section Page | 88 GENERAL FUND EXPENDITURES Summary by Program and by Object Supplies 2016-17 2017-18 Employee Purchased and Capital Debt % of % of Salaries Benefits Services Materials Outlay Service Insurance Transfers Total Budget Budget Capital Assets 0 0 0 0 250,000 0 0 0 250,000 0.12% 0.11% % Program 0.00% 0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% % Object 0.00% 0.00% 0.00% 0.00% 49.50% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.00% 0.00% 0.11% 0.00% 0.00% 0.00% Capital Assets Non- Student 0 0 0 0 0 0 0 0 0 0.00% 0.00% % Program 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Debt Service 0 0 0 0 0 0 0 0 0 0.00% 0.00% % Program 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Transfers 0 0 0 0 0 0 0 3,000,000 3,000,000 1.40% 1.34% % Program 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 100.00% % Object 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.34% Total Budget by $140,445,083 $50,439,716 $18,183,100 $10,036,740 $505,000 $0 $650,000 $3,000,000 $223,259,639 100.00% 100.00% % of Total Budget 62.91% 22.59% 8.14% 4.50% 0.23% 0.00% 0.29% 1.34% 100.00%

Financial Section Page | 89 GENERAL FUND EXPENDITURES 2017-18 School Supply Allocations

School Enrollment Basic Special Chargeable School Total Tech Custodial Library Athletic School Name 11/2016 Allocation In-Service Ed Supplies Lunch Allocation Supplies Supplies Materials Allotment Grand Total Elementary Schools Adams 358 14,320$ 1,116$ 930$ 3,222$ 546$ 20,134$ 1,990$ 2,119$ 3,398$ -$ $ 27,641 Amity 593 23,720 1,586 2,160 5,337 1,974 34,777 3,165 3,327 4,808 - 46,077 Collister 254 10,160 908 690 2,286 588 14,632 1,470 1,159 2,774 - 20,035 Cynthia Mann 405 16,200 1,210 2,130 3,645 2,205 25,390 2,225 3,024 3,680 - 34,319 Garfield 382 15,280 1,164 1,980 3,438 3,864 25,726 2,110 3,316 3,542 - 34,694 Grace Jordan 505 20,200 1,410 1,710 4,545 4,074 31,939 2,725 3,444 4,280 - 42,388 Hawthorne 333 13,320 1,066 2,010 2,997 2,268 21,661 1,865 2,097 3,248 - 28,871 Hidden Springs 353 14,120 1,106 1,050 3,177 189 19,642 1,965 2,278 3,368 - 27,253 Highlands 313 12,520 1,026 510 2,817 126 16,999 1,765 2,090 3,128 - 23,982 Hillcrest 385 15,400 1,170 2,070 3,465 3,738 25,843 2,125 1,935 3,560 - 33,463 Horizon 675 27,000 1,750 3,480 6,075 5,019 43,324 3,575 4,101 5,300 - 56,300 Jefferson 303 12,120 1,006 1,890 2,727 3,570 21,313 1,715 3,175 3,068 - 29,271 Koelsch 417 16,680 1,234 1,650 3,753 4,011 27,328 2,285 2,583 3,752 - 35,948 Liberty 532 21,280 1,464 1,980 4,788 1,491 31,003 2,860 2,914 4,442 - 41,219 Longfellow 356 14,240 1,112 900 3,204 693 20,149 1,980 1,650 3,386 - 27,165 Lowell 382 15,280 1,164 1,410 3,438 2,016 23,308 2,110 2,298 3,542 - 31,258 Madison ECD 60 2,400 520 2,010 540 - 5,470 500 974 - - 6,944 Maple Grove 509 20,360 1,418 2,040 4,581 1,995 30,394 2,745 2,409 4,304 - 39,852 Monroe 323 12,920 1,046 1,110 2,907 1,554 19,537 1,815 1,742 3,188 - 26,282 Morley Nelson 559 22,360 1,518 2,610 5,031 5,859 37,378 2,995 4,320 4,604 - 49,297 Mountain View 366 14,640 1,132 1,290 3,294 2,751 23,107 2,030 1,818 3,446 - 30,401 Owyhee 262 10,480 924 1,170 2,358 1,848 16,780 1,510 2,052 2,822 - 23,164 Pierce Park 371 14,840 1,142 1,200 3,339 1,953 22,474 2,055 2,294 3,476 - 30,299 Riverside 665 26,600 1,730 2,370 5,985 1,029 37,714 3,525 4,212 5,240 - 50,691 Roosevelt 320 12,800 1,040 840 2,880 546 18,106 1,800 1,838 3,170 - 24,914 Shadow Hills 618 24,720 1,636 2,580 5,562 2,919 37,417 3,290 3,758 4,958 - 49,423 Trail Wind 699 27,960 1,798 1,680 6,291 819 38,548 3,695 3,601 5,444 - 51,288 Valley View 454 18,160 1,308 1,920 4,086 2,856 28,330 2,470 2,464 3,974 - 37,238 Washington 297 11,880 994 1,080 2,673 651 17,278 1,685 2,013 3,032 - 24,008 White Pine 521 20,840 1,442 2,100 4,689 2,163 31,234 2,805 2,572 4,376 - 40,987 Whitney 601 24,040 1,602 2,580 5,409 5,250 38,881 3,205 4,397 4,856 - 51,339 Whittier 529 21,160 1,458 1,980 4,761 4,641 34,000 2,845 2,645 4,424 - 43,914 W.H. Taft 378 15,120 1,156 1,710 3,402 5,103 26,491 2,090 3,254 3,518 - 35,353 Elementary - 32, Pre-School - 1 Totals 14,078 563,120$ 41,356$ 56,820$ 126,702$ 78,309$ 866,307$ 76,990$ 87,873$ 124,108$ -$ $ 1,155,278

Secondary Schools East Junior 690 $32,430 $1,780 $2,130 - $1,743 $38,083 $3,650 $4,601 $5,390 $4,000 $ 55,724 Fairmont Junior 789 37,083 1,978 3,630 - 5,796 48,487 4,145 5,345 5,984 4,000 $ 67,961 Hillside Junior 676 31,772 1,752 2,040 - 4,200 39,764 3,580 4,955 5,306 4,000 $ 57,605 Les Bois Junior 664 31,208 1,728 1,980 - 1,785 36,701 3,520 3,629 5,234 4,000 $ 53,084 North Junior 937 44,039 2,274 1,920 - 2,352 50,585 4,885 5,137 6,872 4,000 $ 71,479 Riverglen & TVMSC Junior 700 32,900 1,800 2,400 - 2,751 39,851 3,700 4,808 5,450 4,000 $ 57,809 South Junior 613 28,811 1,626 2,670 - 4,494 37,601 3,265 4,661 4,928 4,000 $ 54,455 West Junior 893 41,971 2,186 2,790 - 3,150 50,097 4,665 6,604 6,608 4,000 $ 71,974 Jr. High Schools - 8 Totals 5,962 280,214$ 15,124$ 19,560$ -$ 26,271$ 341,169$ 31,410$ 39,740$ 45,772$ 32,000$ $ 490,091 Boise Senior 1,543 72,521$ 3,486$ 3,360$ -$ 3,633$ $ 83,000 7,915$ 10,050$ 10,508$ 30,000$ $ 141,473 Borah Senior 1,539 72,333 3,478 4,920 - 8,358 89,089 7,895 12,801 10,484 30,000 $ 150,269 Capital Senior 1,318 61,946 3,036 4,200 - 5,271 74,453 6,790 7,365 9,158 30,000 $ 127,766 Timberline Senior 1,218 57,246 2,836 3,000 - 2,583 65,665 6,290 9,862 8,558 30,000 $ 120,375 Frank Church Senior 384 18,048 1,168 660 7,000 5,082 31,958 2,120 6,811 5,750 - $ 46,639 Sr. High Schools - 5 Totals 6,002 282,094$ 14,004$ 16,140$ 7,000$ 24,927$ 344,165$ 31,010$ 46,889$ 44,458$ 120,000$ $ 586,522

All Total 26,042 1,125,428$ 70,484$ 92,520$ 133,702$ 129,507$ 1,551,641$ 139,410$ 174,502$ 214,338$ 152,000$ 2,231,891$ Schools are allocated money for supplies, equipment, field trips and professional development based on fall enrollment, number of special education students and the free and reduced lunch populations. Budget Officers for each school determine how the money should be budgeted within their own school buildings. Enrollment totals do not include all Special Programs, i.e. Professional Tech., and Dual Enrolled

Financial Section Page | 90 SPECIAL REVENUE, DEBT SERVICE and CAPITAL FUNDS

The following schedule shows the District’s total budgeted special revenue, debt service and capital project fund revenues for the current year.

Budget Budget Amount of Percent of Revenues 2016-17 2017-18 Change Change Local Revenue $17,348,992 $19,897,272 $2,548,280 14.69% State Revenue 4,252,063 4,737,061 484,998 11.41% Federal Revenue 21,603,470 21,077,908 -525,562 -2.43% Other Sources 3,000,000 3,000,000 0 0.00% Use of Fund Balance 5,145,823 56,115,078 50,969,255 990.50% Total Revenues $51,350,348 $104,827,319 $53,476,971 104.14%

Percent of Total 2017-18 All Other Funds Revenue Budget

State Revenue 4.52% Federal Revenue 20.11% Local Revenue Other Sources 18.98% 2.86%

Use of Fund Balance 53.53%

Financial Section Page | 91 SPECIAL REVENUE, DEBT SERVICE and CAPITAL FUNDS

The following schedule shows the District’s total budgeted special revenue, debt service and capital project fund expenditures for the current year.

Budget Budget Amount of Percent of Expenditures 2016-17 2017-18 Change Change Salaries $14,137,533 $13,790,322 -$347,211 -2.46% Benefits 5,738,610 5,704,519 -34,091 -0.59% Purchased Services 1,156,471 1,633,534 477,063 41.25% Supplies & Materials 7,552,647 7,264,081 -288,566 -3.82% Capital Outlay 9,456,734 60,980,000 51,523,266 544.83% Debt Retirement 10,992,094 13,899,269 2,907,175 26.45% Insurance & Judgments 2,300 2,300 0 0.00% Transfers 317,530 298,172 -19,358 -6.10% Unappropriated Fund Balance 1,996,429 1,255,122 -741,307 -37.13% Total Expenditures $51,350,348 $104,827,319 $53,476,971 104.14%

Percent of Total 2017-18 All Other Fund Expenditures Budget

Insurance & Judgments 0.00% Transfers Debt Retirement 0.28% 13.26% Unappropriated Fund Balance 1.20% Capital Outlay 58.17% Salaries 13.16%

Benefits 5.44%

Purchased Services 1.56% Supplies & Materials 6.93%

Financial Section Page | 92 SPECIAL REVENUE FUNDS Special revenue funds are used to account for specific local, state, or federal revenues that are restricted by law or regulated as to the type of expenditures allowed.

An actual budget is presented for those special revenue funds which are controlled by the District within broad guidelines. However, for a number of funds that are controlled by grant application documents prescribed by a state or federal agency, only an estimate of the funding to be provided is available at this time. The specific budget categories for these funds will be determined in accordance with grant provisions or specific laws or regulations in conjunction with the state or federal agency providing the funds.

Grants from state and federal agencies may be subject to compliance reviews by the state or federal agency. In addition, these grants are subject to review by the external auditors in accordance with the Uniform Single Audit Act.

FEDERAL FOREST FUND (220) A separate Federal Forest Fund is required to account for revenues by the Secure Rural Schools and Community Self Determination Act (also known as the Craig-Wyden Bill). The federal government appropriates dollars to States where federal forest funds used to be generated for the sale of timber on federal lands. These funds may be expended for the purchase of school sites or the construction and remodeling of school buildings. The District has approximately $311,308 available in this fund for capital construction.

2013-14 2014-15 2015-16 2016-17 2017-18 Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $12,917 $18,163 $24,153 $24,000 $2,000 -$22,000 -91.09% Fund Balance Ending $268,992 $287,155 $311,308 $335,308 $337,308 Program Analysis/Trends -

BEFORE AND AFTER SCHOOL CARE - JUST FOR KIDS FUND (231) The District offers a year round before and after school child care program. The District will operate 13 school age programs at various elementary schools and serves approximately 761 students. The program is designed to be self-supporting through user fees. The District has also established 1 preschool program at Trail Wind with approximately 30 preschool students enrolled. The District will be opening a new program at White Pine Elementary in 2017-18. The 2017-18 school year tuition rates will increase by 4.5%.

2013-14 2014-15 2015-16 2016-17 2017-18 Revenues Actual Actual Actual Budget Budget Change % Change Student Fees $2,109,922 $2,082,981 $1,855,818 $2,008,832 $1,897,258 -$111,574 -5.55% Interest Income 487 685 1,542 838 2,214 1,376 164.20% Revenue from Federal Sources 0000000.00% Use of Fund Balance 0000000.00% Total Estimated Revenues $2,110,409 $2,083,666 $1,857,360 $2,009,670 $1,899,472 -$110,198 -5.48% Expenditures Salaries $1,187,906 $1,151,849 $1,121,220 $1,197,369 $1,148,979 -$48,390 -4.04% Employee Benefits 435,672 398,211 405,930 485,599 431,757 -53,842 -11.09% Purchased Services 41,079 85,246 38,389 70,668 97,456 26,788 37.91% Supplies 209,423 192,631 158,275 207,900 169,621 -38,279 -18.41% Indirect Costs 46,852 45,698 49,992 42,185 39,842 -2,343 -5.55% Capital Asset Program 0 0 275,8500000.00% Total Estimated Revenues $1,920,932 $1,873,635 $2,049,656 $2,003,721 $1,887,655 -$116,066 -5.79% Fund Balance Ending $1,420,153 $1,630,184 $1,437,888 $1,443,837 $1,455,654 Program Analysis/Trends -

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2020 STRATEGIC PLAN FUND (235) In October 2000, the Board of Trustees established a fund to assist with the implementation of the District's Strategic Plan. The initial contribution to this fund was $907,875. During the 2017-18 school year, funds will be used to assist in implementing the Strategic Plan priorities. This fund had $386,646 as of July 1, 2016.

2013-14 2014-15 2015-16 2016-17 2017-18 Revenues Actual Actual Actual Budget Budget Change % Change Transfer from General Fund $0 $0 $0 $0 $0 $0 0.00% Use of Fund Balance 0 0 11,225 65,000 45,000 -20,000 -30.77% Total Estimated Revenues $0 $0 $11,225 $65,000 $45,000 -$20,000 -30.77% Expenditures Salaries $0 $0 $0 $40,000 $28,363 -$11,637 0.00% Employee Benefits 0 0 0 20,000 16,637 -3,363 0.00% Purchased Services 902011,2250000.00% Supplies 0000000.00% Total Estimated Expenditures $902 $0 $11,225 $60,000 $45,000 -$15,000 -25.00% Fund Balance Ending $397,871 $397,871 $386,646 $326,646 $281,646 Program Analysis/Trends -

MEDICAID FUND (236) This fund was established to account for monies associated with billing the State of Idaho for Medicaid services. The District requires that the first $400,000 of billing receipts be recorded in the general fund. Any amounts above this minimum are recorded in the Medicaid fund to support billing costs, and provide additional staff and resources to the special education program. The District is paid approximately 61% of the each approved billing amount. The State of Idaho requires District's to cover the State match portion of the billing. This fund covers the cost of three Medicaid billing clerks, two special education assistants and a portion of a speech language pathologist. This fund also pays for contracted nursing services and the proposed lease costs for the relocation of the STEP program.

2013-14 2014-15 2015-16 2016-17 2017-18 Revenues Actual Actual Actual Budget Budget Change % Change Medicaid Billings $34,741 $267,881 $397,284 $250,000 $300,000 $50,000 20.00% Use of Fund Balance 0000110,078 110,078 0.00% Total Estimated Revenues $34,741 $267,881 $397,284 $250,000 $410,078 $160,078 20.00% Expenditures Salaries $199,927 $137,446 $148,489 $158,530 $150,397 -$8,133 -5.13% Employee Benefits 72,935 54,242 58,825 47,559 64,682 17,123 36.00% Purchased Services 63,672 119,044 167,415 100,000 155,000 55,000 55.00% Supplies 19,739 20,187 205 25,000 40,000 15,000 60.00% Total Estimated Expenditures $356,273 $330,919 $374,934 $331,089 $410,079 $78,990 23.86% Fund Balance Ending $1,413,081 $1,350,043 $1,372,393 $1,291,304 $1,181,225 Program Analysis/Trends

The amount budgeted for purchased services has increased because the program costs associated with leasing a new location for the STEP program.

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GENERAL LOCAL GRANTS FUND (238) This fund is established to manage small local grants received by the District. The 2017-18 school year budget includes grants from City of Boise for homeless prevention ($35,000) and the partnership for the preschools offered at Whitney and Hawthorne Elementary Schools ($182,000) , Idaho Drug Prevention Office ($16,000) and special local foundations ($10,000). Grants are usually managed by the school that was awarded the grant.

2013-14 2014-15 2015-16 2016-17 2017-18 Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $20,428 $62,374 $13,500 $324,722 $243,000 -$81,722 -25.17% Expenditures Salaries $7,446 $11,337 $122,895 $111,847 $129,855 $18,008 16.10% Employee Benefits 2,141 2,037 37,844 40,153 54,151 13,998 34.86% Purchased Services 384 13,490 2,506 6,000 10,994 4,994 83.23% Supplies 10,251 32,156 1,250 164,102 45,000 -119,102 100.00% Indirect Costs 206 3,354 46,637 2,620 3,000 380 0.00% Total Estimated Expenditures $20,428 $62,374 $211,132 $324,722 $243,000 -$81,722 -25.17% Program Analysis/Trends The changes in this fund are directly related to the partnership with the City of Boise and the United Way to fund the pilot preschools at Whitney and Hawthorne. This is the third and final year of the agreement.

DRIVER EDUCATION FUND (241) The District provides Driver Education programs throughout the year. The summer program has approximately 300 students. The fall thru spring programs have approximately 390 students. Each student enrolled in the program must complete 30 hours of classroom instruction, 6 hours of actual driving and 11 hours of observation. The District is running twelve classes at one site during the summer of 2017. The District runs fifteen classes at five sites from September thru May. These classes are operated at four high schools and one junior high school. The State of Idaho provides up to $125 per student in funding for this program. The remaining costs are covered by fees charged to the students. The District currently charges $220 per student. The per student fee will remain the same in the Fall 2017. This program is fully funded by user fees and state reimbursement.

2013-14 2014-15 2015-16 2016-17 2017-18 Revenues Actual Actual Actual Budget Budget Change % Change State Assistance $72,500 $78,875 $81,500 $98,250 $86,250 -$12,000 -12.21% Student Fees 156,057 146,729 154,771 144,100 151,800 7,700 5.34% Sale of Assets 3,420000000.00% Total Estimated Revenues $231,977 $225,604 $236,271 $242,350 $238,050 -$4,300 -1.77% Secondary Programs Expenditures Salaries $135,657 $130,544 $126,457 $129,969 $139,609 $9,640 7.42% Employee Benefits 16,470 15,264 17,932 27,020 29,023 2,003 7.41% Purchased Services 3,232 1,878 3,690 2,990 2,760 -230 0.00% Supplies 27,046 28,196 40,180 31,800 15,800 -16,000 -50.31% Capital Outlay 0000 00.00% Insurance 5,420 5,461 5,801 2,300 2,300 0 0.00% Instructional Support Programs Expenditures Salaries 43,465 37,857 44,502 38,394 39,240 846 2.20% Employee Benefits 4,893 4,832 5,994 7,981 8,157 176 2.21% Purchased Services 3,1612,51300000.00% Supplies 0 0 2,607 1,735 1,000 -735 -42.36% Total Estimated Expenditures $239,344 $226,545 $247,163 $242,189 $237,889 -$4,300 -1.78% Fund Balance Ending $18,584 $17,643 $6,751 $6,912 $7,073 Program Analysis/Trends The amount for supplies (equipment) is less because we are not planning to purchase a drivers education car in 2017-18.

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LIMITED ENGLISH PROFICIENT FUND (244) The State is providing funds to support the Limited English Proficiency (LEP) program. The grant award is based on the number of Limited English Proficient students tested on the 2017 Spring ACCESS test times $250. The District tested 2,217 eligible LEP students in April 2017. The prior year count was 1,832. The District uses these funds to pay for salaries and benefits for 2 certified teachers and 6.7 tutors and interpreters to assist in the LEP programs.

2013-14 2014-15 2015-16 2016-17 2017-18 State Foundation Grants Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $723,144 $1,012,061 $510,578 $458,000 $554,250 $96,250 21.02% Expenditures Salaries $439,332 $506,656 $343,085 $280,534 $368,100 $87,566 31.21% Employee Benefits 116,741 141,886 124,597 123,548 135,390 11,842 9.58% Purchased Services 144,759 265,454 27,201 12,000 14,000 2,000 0.00% Supplies 14,007 91,944 10,837 35,048 29,000 -6,048 0.00% Indirect Costs 8,305 6,121 4,858 6,870 7,760 890 0.00% Total Estimated Expenditures $723,144 $1,012,061 $510,578 $458,000 $554,250 $96,250 21.02% Program Analysis/Trends -

GIFTED AND TALENTED FUND (244) The Idaho Legislature allocated $1,000,000 to be distributed by the Superintendent of Public Instruction for professional training and screening for gifted and talented students and instructors. Funding will be distributed based on a formula prescribed by the Superintendent of Public Instruction that includes a base amount and an amount based on the number of identified gifted and talented students. The State has directed District's to budget $3,000 per school district or charter school, plus $28 per 2017-2018 identified gifted /talented student, limited to 6% of total enrollment. Boise School District has 596 gifted and talented students identified in grades 1-6.

2013-14 2014-15 2015-16 2016-17 2017-18 State Foundation Grants Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $0 $0 $0 $40,000 $43,148 $3,148 7.87% Expenditures Salaries $0 $0 $0 $0 $0 $0 0.00% Employee Benefits 0000000.00% Purchased Services 0 0 0 40,000 43,148 3,148 0.00% Supplies 0000000.00% Indirect Costs 0000000.00% Total Estimated Expenditures $0 $0 $0 $40,000 $43,148 $0 0.00% Program Analysis/Trends -

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PUBLIC SCHOOL TECHNOLOGY FUND (245) The Idaho legislature passed school reform legislation that appropriates money to school Districts to be used on classroom technology, classroom technology infrastructure and information management software. For the 2017-18, the Idaho Legislature appropriated $ 28,142,000 to be allocated for technology. Districts were instructed to budget $75 per average daily attendance (ADA) for next year and a base grant of $26,000. It is estimated the District will receive around $1,819,000 to be spent on technology equipment, infrastructure and software. The District will allocate $250,000 of this total award for the support of a District-wide instructional management system (IMS).

2013-14 2014-15 2015-16 2016-17 2017-18 Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $1,709,838 $667,073 $1,328,260 $1,486,400 $1,819,000 $332,600 22.38% Expenditures Salaries $222,764 $0 $0 $0 $0 $0 0.00% Employee Benefits 39,924000000.00% Purchased Services 21,630 24,752 0 240,000 250,000 10,000 0.00% Supplies 1,425,520 642,321 1,328,260 1,236,400 1,569,000 332,600 26.90% Capital Assets 0000000.00% Total Estimated Expenditures $1,709,838 $667,073 $1,328,260 $1,476,400 $1,819,000 $342,600 23.21% Program Analysis/Trends The amount budgeted for supplies is more this year because of increased State appropriations earmarked for technology.

STATE TOBACCO TAX FUND (246) The Idaho Legislature assessed a tax on tobacco products and allocated a portion of the funds from this tax to be used to provide education for the prevention of tobacco use. This funding has been in place since 1996-97. During the recession these funds were eliminated. The Legislature returned 100% of these funds back to Districts as of 2015-16 to use for substance abuse prevention and safety and security needs. The District utilizes these funds to pay for 2 counselors and purchase safety equipment for schools.

2013-14 2014-15 2015-16 2016-17 2017-18 Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $0 $153,216 $316,279 $314,000 $316,000 $2,000 0.64% Expenditures Salaries $0 $53,317 $133,190 $123,200 $139,110 $15,910 12.91% Employee Benefits 0 18,092 40,408 33,600 45,234 11,634 34.63% Purchased Services 025,37028,1090000.00% Supplies 0 56,437 114,572 157,200 131,656 -25,544 -16.25% Indirect Costs 0000000.00% Total Estimated Expenditures $0 $153,216 $316,279 $314,000 $316,000 $2,000 0.64% Program Analysis/Trends -

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TITLE I-A ESEA IMPROVING BASIC PROGRAMS FUND (251) Title I-A provides financial assistance to the District to meet the academic needs of educationally disadvantaged children in targeted schools. Included with these funds is an obligation to provide services to private schools located within the District. The District allocates Title I dollars to private schools which have a socio-economic status of 50% or more low income students to use on school-wide projects. Currently fifteen schools will qualify for Title I funding in 2017-18. The funded schools use the money to hire tutors and certified teachers to assist students in areas of reading and mathematics. The Federal Government determines the allocation to the District based on census poverty data. Allocations to the schools are based on the % of students reported as part of the Community Eligibility Program (CEP). The District has some flexibility to determine the poverty parameters for schools to qualify for school allocations. Budget allocations are not available as of May 2017.

2013-14 2014-15 2015-16 2016-17 2017-18 Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $5,127,233 $4,595,010 $4,786,255 $4,825,610 $4,700,000 -$125,610 -2.60% Expenditures Salaries $2,884,608 $2,798,024 $2,819,672 $3,172,696 $3,267,877 $95,181 3.00% Employee Benefits 1,177,504 1,077,826 1,087,203 1,230,530 1,267,445 36,915 3.00% Purchased Services 251,782 233,751 251,940 125,000 50,000 -75,000 -60.00% Supplies 736,848 428,211 568,671 225,000 48,878 -176,122 -78.28% Indirect Costs 76,491 57,198 58,769 72,384 65,800 -6,584 -9.10% Total Estimated Expenditures $5,127,233 $4,595,010 $4,786,255 $4,825,610 $4,700,000 -$125,610 -2.60% Program Analysis/Trends -

TITLE I-D ESEA NEGLECTED AND DELINQUENT CHILDREN FUND (253) The Neglected and Delinquent grant is a sub-grant of the Title I-D ESEA project in the District. This grant is used to supplement the instructional activities at the Ada County Juvenile Detention Center (JDC) and Hays House. Adjudicated and delinquent youth are provided educational opportunities as they complete their court ordered sentence. The District uses these funds to pay for a .30 FTE certified teacher at the JDC and a portion of a social worker for work for students living at Hays Shelter Home. The award amount is based on the number of students living or placed at the JDC and Hays Shelter Home. Budget allocations are not available as of May 2017.

2013-14 2014-15 2015-16 2016-17 2017-18 Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $142,064 $183,339 $142,862 $137,584 $85,000 -$52,584 -38.22% Expenditures Salaries $86,894 $112,306 $95,876 $89,799 $65,000 -$24,799 -27.62% Employee Benefits 34,465 53,721 38,209 23,118 14,000 -9,118 -39.44% Purchased Services 7,994 9,979 5,775 5,000 -5,000 0.00% Supplies 10,517 5,019 1,168 17,600 5,000 -12,600 -71.59% Indirect Costs 2,194 2,314 1,834 2,067 1,000 -1,067 0.00% Total Estimated Expenditures $142,064 $183,339 $142,862 $137,584 $85,000 -$52,584 -38.22% Program Analysis/Trends - Amounts have been reduced due to changes in reporting students that are enrolled at Marian Pritchett and Victory Academy.

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TITLE VI-B FUND (257) Title VI-B funds are provided under the Individuals with Disabilities Education Act (IDEA). These funds are to be used to supplement state and local funds for the education of students with disabilities. In order to continue to receive these funds, the District must demonstrate that it has maintained or increased the state and local funding for the education of students with disabilities each year. These are federal funds administered by the State Department of Education in accordance with federal regulations. Each year the District reports the number of eligible students to the State Department of Education. In November 2016, the District reported 2,997 special education students that qualify for Title VI-B funding. The District uses these funds to pay for approximately 99 special education assistants, 15 certified teachers, 2 clerical positions, 3 consulting teachers, and 4 special education supervisors. The District also budgets for supplies, purchased services and software contracts. A portion ($78,878) of the allocation must also be passed thru to Anser Charter School since they are chartered by the District.

2013-14 2014-15 2015-16 2016-17 2017-18 Actual Actual Actual Budget Budget Change % Change Revenues $4,607,168 $4,881,704 $4,810,246 $4,852,668 $4,841,737 -$10,931 -0.23% Carryover Revenues 0 0 686,400 380,259 -306,141 -44.60% Total Estimated Revenues $4,607,168 $4,881,704 $4,810,246 $5,539,068 $5,221,996 -$317,072 -5.72% Expenditures Salaries $2,954,724 $3,160,802 $3,058,489 $3,415,596 $3,256,153 -$159,443 -4.67% Employee Benefits 1,408,989 1,505,231 1,501,152 1,785,264 1,646,343 -138,921 -7.78% Purchased Services 128,609 114,500 140,781 180,678 195,000 14,322 7.93% Supplies 43,889 39,125 48,889 37,530 46,500 8,970 23.90% Indirect Costs 70,957 62,046 60,935 84,000 78,000 -6,000 -7.14% Capital Assets 0000000.00% Total Estimated Expenditures $4,607,168 $4,881,704 $4,810,246 $5,503,068 $5,221,996 -$281,072 -5.11% Program Analysis/Trends -

TITLE VI-B PRESCHOOL FUND (258) Title VI-B Preschool funds are provided under the Individuals with Disabilities Education Act (IDEA). These funds are to be used to supplement state and local funds for the education of three-to-five year old students with disabilities. In order to continue to receive these funds, the District must demonstrate that it has maintained or increased the state and local funding for the education of preschool students with disabilities each year. These are federal funds administered by the State Department of Education in accordance with federal regulations. The District uses these funds to pay for 8 special education assistants.

2013-14 2014-15 2015-16 2016-17 2017-18 Actual Actual Actual Budget Budget Change % Change Revenues $250,596 $237,675 $224,359 $215,155 $214,779 -$376 -0.17% Carryover Revenues 0 0 0 51,628 55,242 3,614 7.00% Total Estimated Revenues $250,596 $237,675 $224,359 $266,783 $270,021 $3,238 1.21% Expenditures Salaries $164,872 $151,480 $134,950 $152,627 $160,331 $7,704 5.05% Employee Benefits 78,556 80,994 86,424 95,929 101,684 5,755 6.00% Purchased Services 1,040000 00.00% Supplies 2,184 2,151 106 15,000 5,000 -10,000 0.00% Indirect Costs 3,944 3,050 2,879 3,227 3,006 -221 -6.85% Total Estimated Expenditures $250,596 $237,675 $224,359 $266,783 $270,021 $3,238 1.21% Program Analysis/Trends -

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TITLE IV-A STUDENT SUPPORT AND ACADEMIC ENRICHMENT FUND (260) The Title IV-A includes a grant that is part of the National Every Student Succeeds Act (ESSA). Part A, Student Support and Academic Enrichments Grants authorizes three activity areas. The District plan is to focus on the area of supporting safe and health students (e.g. school mental health, drug and violence prevention, training on trauma-informed practices, health and physical education).

The District expects to receive approximately $86,700 to support student needs by providing services in the Community Centers located in four locations throughout the District. Money will be used to pay for two community coordinators.

2013-14 2014-15 2015-16 2016-17 2017-18 Revenues Actual Actual Actual Budget Budget Change % Change Federal Sources $0 $0 $0 $0 $86,700 $86,700 N/A Total Estimated Revenues $0 $0 $0 $0 $86,700 $86,700 N/A Expenditures Salaries $0 $0 $0 $0 $56,366 $56,366 N/A Employee Benefits 000030,33430,334N/A Purchased Services 0000000.00% Supplies 0000000.00% Indirect Costs 0000000.00% Total Estimated Expenditures $0 $0 $0 $0 $86,700 $86,700 N/A Program Analysis/Trends -

CARL PERKINS IIC VOCATIONAL EDUCATION FUND (263) The Carl Perkins Vocational Education funds are administered by the Idaho Division of Professional Technical Education in accordance with the Carl Perkins Act of 1990. The emphasis of the program is to provide funding to modernize and expand professional technical programs. This includes purchasing new equipment in the High School Pre-Engineering Program and updating of technology equipment in Junior High Schools. Funding from this grant funds stipends paid to teachers that work on updating curriculum to meet the academic standards.

2013-14 2014-15 2015-16 2016-17 2017-18 Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $277,554 $268,979 $265,985 $300,461 $277,638 -$22,823 -7.60% Expenditures Salaries $111,691 $72,904 $14,321 $18,503 $18,589 $86 0.60% Employee Benefits 31,788 19,781 1,249 4,071 3,346 -725 -58.05% Purchased Services 39,754 71,443 35,168 15,000 25,000 10,000 28.43% Supplies 94,321 104,851 215,247 262,887 230,703 -32,184 -14.95% Capital Assets 0000000.00% Total Estimated Expenditures $277,554 $268,979 $265,985 $300,461 $277,638 -$22,823 -7.60% Program Analysis/Trends -

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TITLE III-A ESEA LANGUAGE INSTRUCTION FOR LEP FUND (264) The Title III-A is a grant that is part of the ESSA . The grant focus is on helping Limited English Proficient (LEP) students reach standards. The District will utilize these funds to pay for 5 full time tutors, 1 administrative assistant, interpreters and summer school expenditures. Each District's allocation is based on the previous year's LEP count. The amount estimated for 2017-18 is ($245,755). In addition to the normal Title III-A funding, the federal government also appropriates money to Districts that have a large influx of LEP students in a one year period. This funding is referred to as Emergency Immigrant Funding and is based on students that have been in the country for less than one year. The District reported 366 students for this funding and has been provided with a preliminary budget award number of $65,502.

2013-14 2014-15 2015-16 2016-17 2017-18 Actual Actual Actual Budget Budget Change % Change Revenues $401,785 $174,510 $216,578 $240,382 $311,257 $70,875 29.48% Carryover Revenues0000000.00% Total Estimated Revenues $401,785 $174,510 $216,578 $240,382 $311,257 $70,875 29.48% Expenditures Salaries $259,048 $103,102 $110,239 $144,401 $189,600 $45,199 31.30% Employee Benefits 93,268 58,539 57,107 72,375 93,377 21,002 29.02% Purchased Services 30,699 1,020 11,681 15,000 15,000 0 100.00% Supplies 12,447 9,611 34,951 5,000 8,923 3,923 0.00% Indirect Costs 6,323 2,238 2,600 3,606 4,357 751 20.83% Total Estimated Expenditures $401,785 $174,510 $216,578 $240,382 $311,257 $70,875 29.48% Program Analysis/Trends -

TITLE II-A IMPROVING TEACHER QUALITY FUND (272) The Title II-A Program Improvement is used in the District for professional development for administrators, teachers and para-professional personnel. The Title II professional development activities will consist of the use of peer assistants and instructional coaches to improve instruction and professional development opportunities for teachers and administrators. Per federal guidelines, a portion of these dollars must be allocated to private schools located within the District boundaries. Budget allocations are not available as of May 2017.

2013-14 2014-15 2015-16 2016-17 2017-18 Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $1,448,376 $529,178 $1,145,422 $923,537 $773,986 -$149,551 -16.19% Expenditures Salaries $758,700 $303,908 $767,185 $691,174 $548,753 -$142,421 -20.61% Employee Benefits 178,005 73,456 137,479 129,185 114,190 -14,995 -11.61% Purchased Services 460,634 77,184 182,507 61,135 90,208 29,073 47.56% Supplies 30,587 67,876 41,706 25,000 10,000 -15,000 -60.00% Indirect Costs 20,448 6,754 12,229 17,043 10,835 -6,208 -36.43% Total Estimated Expenditures $1,448,374 $529,178 $1,141,106 $923,537 $773,986 -$149,551 -16.19% Program Analysis/Trends -

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DIVISON OF VOCATIONAL REHABILITATION TRAINING GRANT (287) The Boise School District has entered into an agreement with the Division of Vocational Rehabilitation to provide training dollars for eligible students to obtain work based learning opportunities. The work opportunities must provide workplace readiness training and job instruction in self advocacy. The program has a budget for approximately 120 students to work in the community for up to five hours per week during the school year.

2013-14 2014-15 2015-16 2016-17 2017-18 Revenues Actual Actual Actual Budget Budget Change % Change Federal Sources $111,747 $84,123 $128,183 $86,226 $222,810 $136,584 158.40% State Sources 0000000.00% Total Estimated Revenues $111,747 $84,123 $128,183 $86,226 $222,810 $136,584 158.40% Expenditures Salaries $83,664 $52,642 $50,996 $62,575 $0 -$62,575 -100.00% Employee Benefits 24,474 28,118 32,595 20,858 0 -20,858 -100.00% Purchased Services 1,851 2,130 42,210 1,500 219,468 217,968 14531.20% Supplies 0000000.00% Indirect Costs 1,758 1,233 2,382 1,293 3,342 2,049 158.47% Total Estimated Expenditures $111,747 $84,123 $128,183 $86,226 $222,810 $136,584 158.40% Program Analysis/Trends -

GENERAL MISC. FEDERAL GRANTS FUND (289) This fund is established to account for miscellaneous Federal Grants. Many of the grants are small in nature and short-term. Examples of Federal Grants recorded in this fund include Refugee Grants ($103,000), and Homeless Grants ($37,000). Various program managers request these special grants and they normally run for one to two years. These grants are issued for innovative proposals to improve how education is delivered or provide additional opportunities for students within the District.

2013-14 2014-15 2015-16 2016-17 2017-18 Actual Actual Actual Budget Budget Change % Change Total Estimated Revenues $179,817 $167,413 $116,781 $154,000 $140,000 -$14,000 -9.09% Expenditures Salaries $101,394 $83,932 $75,591 $87,000 $80,000 -$7,000 -8.05% Employee Benefits 43,924 47,403 32,712 23,320 21,770 -1,550 -6.65% Purchased Services 5,73817,2452,8510000.00% Supplies 26,088 16,769 4,153 41,445 37,000 -4,445 -10.73% Capital Outlay 000000100.00% Indirect Costs 2,673 2,064 1,474 2,235 1,230 -1,005 -44.97% Total Estimated Expenditures $179,817 $167,413 $116,781 $154,000 $140,000 -$14,000 -9.09% Program Analysis/Trends -

Financial Section Page | 102 SPECIAL REVENUE FUNDS

FOOD SERVICES FUND (290) The food services program is administered by the State Department of Education in accordance with federal regulations. The program provides lunches, breakfasts and suppers for students in the District. All lunch meals provided are subsidized at 38 cents by the United States Department of Agriculture (USDA). If students meet specified income guidelines, they may receive meals at free or at reduced rates. The USDA will reimburse $2.84 for each reduced lunch served and $3.24 for a free lunch served. Reimbursement for meals served is based on federal regulations; the amount students are charged for lunches is set by the Board of Trustees. The program is self-supporting except for the cost of Social Security taxes paid from the General Fund. Idaho Code requires the District to pay this amount to -comply with federal regulations specifying a certain contribution of local funds. School lunch prices proposed for 2017-18 are: senior high $3.00, junior high $2.90, elementary $2.40, and breakfast prices are $1.65 for secondary and $1.40 for elementary. The District serves approximately 22,000 meals per day or 4,000,000 meals annually.

2013-14 2014-15 2015-16 2016-17 2017-18 Revenues Actual Actual Actual Budget Budget Change % Change Earnings on Investments $3,490 $4,903 $10,778 $9,500 $16,000 $6,500 68.42% Sale of Meals 2,317,091 2,122,515 1,945,906 1,981,000 1,995,000 14,000 0.71% Local Other Revenue 011,237000 Federal Reimbursement for Meals Served 6,649,291 7,140,458 7,990,168 8,155,500 8,286,500 131,000 1.61% Federal Cash in Lieu of Commodities Program 563,824 640,567 698,283 650,000 700,000 50,000 7.69% From Fund Balance 0000000.00% Total Estimated Revenues $9,533,696 $9,919,680 $10,645,135 $10,796,000 $10,997,500 $201,500 1.87% Expenditures Salaries $3,541,663 $3,626,212 $3,753,208 $3,927,000 $4,004,000 $77,000 1.96% Employee Benefits 1,347,367 1,418,805 1,552,047 1,588,500 1,627,000 38,500 2.42% Purchased Services 350,913 366,682 384,575 386,500 415,500 29,000 7.50% Supplies 4,277,335 4,197,038 4,094,997 4,814,000 4,871,000 57,000 1.18% Capital Outlay 11,830 0 3,402 0 0 0.00% Indirect Costs 86,996 72,206 76,680 80,000 80,000 0 0.00% Total Estimated Expenditures $9,616,104 $9,680,943 $9,864,909 $10,796,000 $10,997,500 $201,500 1.87% Fund Balance Ending $2,786,844 $3,025,581 $3,805,807 $3,805,807 $3,805,807 Program Analysis/Trends -

USDA Programs Offered in District 2017-18 Sites Community Eligible Sites 23 Breakfast in the Classroom 18 Breakfast in the Cafeteria 29 Fresh Fruit and Vegetable Programs 16 Supper Sites 7 Summer Feeding Sites (Breakfast/Lunch) 8 Summer Feeding Sites (Supper) 4 Lunch Sites 47 Satellite Sites 8

Financial Section Page | 103 DEBT SERVICE FUND (310) Outstanding Debt, Debt Capacity And Bond Ratings as of June 30, 2017 Refunding (R06) Refunding (R07) Series 2007 Series 2012B Series 2014 Series 2017 Payment Date Principal Interest Principal Interest Principal Interest Principal Interest Total 1-Aug-17 1,040,000 $21,450 6,100,000 $957,950 1,590,000 $235,670 9,945,070 1-Feb-18 $866,450 $203,875 $2,873,869 3,944,194 1-Aug-18 6,285,000 $866,450 885,000 $203,875 $2,044,650 10,284,975 1-Feb-19 $740,750 $186,175 $2,044,650 2,971,575 1-Aug-19 6,535,000 $740,750 875,000 $186,175 1,190,000 $2,044,650 11,571,575 1-Feb-20 $610,050 $168,675 $2,032,750 2,811,475 1-Aug-20 6,795,000 $610,050 910,000 $168,670 1,215,000 $2,032,750 11,731,470 1-Feb-21 $474,150 $150,475 $2,020,600 2,645,225 1-Aug-21 7,070,000 $474,150 945,000 $150,475 $2,020,600 10,660,225 1-Feb-22 $332,750 $141,025 $2,020,600 2,494,375 1-Aug-22 7,355,000 $332,750 965,000 $141,025 $2,020,600 10,814,375 1-Feb-23 $148,875 $121,725 $2,020,600 2,291,200 1-Aug-23 5,955,000 $148,875 1,005,000 $121,725 $2,020,600 9,251,200 1-Feb-24 $101,625 $2,020,600 2,122,225 1-Aug-24 4,065,000 $101,625 3,000,000 $2,020,600 9,187,225 1-Feb-25 $1,955,600 1,955,600 1-Aug-25 5,995,000 $1,955,600 7,950,600 1-Feb-26 $1,811,875 1,811,875 1-Aug-26 6,280,000 $1,811,875 8,091,875 1-Feb-27 $1,656,375 1,656,375 1-Aug-27 6,590,000 $1,656,375 8,246,375 1-Feb-28 $1,496,625 1,496,625 1-Aug-28 6,910,000 $1,496,625 8,406,625 1-Feb-29 $1,323,875 1,323,875 1-Aug-29 7,255,000 $1,323,875 8,578,875 1-Feb-30 $1,142,500 1,142,500 1-Aug-30 7,620,000 $1,142,500 8,762,500 1-Feb-31 $952,000 952,000 1-Aug-31 8,000,000 $952,000 8,952,000 1-Feb-32 $752,000 752,000 1-Aug-32 8,400,000 $752,000 9,152,000 1-Feb-33 $542,000 542,000 1-Aug-33 5,135,000 $542,000 5,677,000 1-Feb-34 $413,625 413,625 1-Aug-34 5,390,000 $413,625 5,803,625 1-Feb-35 $278,875 278,875 1-Aug-35 5,660,000 $278,875 5,938,875 1-Feb-36 $137,375 137,375 1-Aug-36 5,945,000 $137,375 6,082,375 Total $'s $1,040,000 $21,450.00 $46,095,000 7,304,000$ $11,240,000 2,382,815$ $84,585,000$ 54,163,569 $206,831,834

District Debt Capacity - ID Code 33-1103 Standard & Poor's Bond Rating Full Sept 2016 Market Value $22,319,411,598 2007, 2012B, 2014 & 2017 Plus: Urban Renewal Value $933,874,607 Rating AA $23,253,286,205 5% of Taxable Market Value 1,162,664,310 Moody's Bond Rating Less Debt Outstanding 6/30/17 142,960,000 2007, 2012B, 2014 & 2017 Remaining Debt Capacity $1,019,704,310 Rating Aa1

Idaho Code 33-801 provides for a bond and interest obligation local property tax levy as is required to satisfy all maturing bond and bond interest obligations. Idaho Code 33-802A provides for the computation of the bond and interest property tax. This law allows Districts to certify up to 21 months of principal and interest payments after the District deducts for cash on hand and any subsidized interest payments as authorized under Idaho Code 33-906. The District has structured the current debt to maintain a level tax rate of .0007 or 70 cents per $1,000 of taxable value. The rate is expected to remain at .000700 in 2017-18.

Existing debt levels have not had an impact on current operations, nor does the District anticipate future debt levels to have an impact on operations. All debt service payments are made timely and no refunding has occurred to prevent paying on current debt.

The District contracts with Milliman Actuarial Service to determine the Districts post-employment retiree medical benefit liability. As of June 30, 2017 the estimated net "other post employment benefit obligation" for the District is $8.6 million. The District's plan is considered to be unfunded since there are no assets and retiree benefits are paid annually on a cash basis. As of the most recent actuarial valuation the Actuarial Accrued Liability (AAL) and the unfunded actuarial accrued liability (UAAL) for benefits was $30.8 million.

Financial Section Page | 104 DEBT SERVICE FUND (310)

This fund is used to account for resources to pay principal and interest on long-term debt. All revenues from tax levies for the liquidation of bonded indebtedness and all payments of principal and interest on the general obligation bonds are recorded in this fund. The District has four outstanding bonds; 2007 bonds, refunded 2012B, 2014 and the 2017 bond issues. The coupon interest rates range from 2% to 5%.

2013-14 2014-15 2015-16 2016-17 2017-18 Revenues Actual Actual Actual Budget Budget Change % Change Earnings on Investments $6,172 $8,797 $23,174 $15,000 $47,000 $32,000 213.33% State Sources 352,700 352,700 343,415 343,413 343,413 0 0.00% Other Financing Sources/Transfers In 0 13,211,10400000.00% Property Tax Revenues 10,008,427 11,115,997 11,943,636 12,900,000 14,750,000 1,850,000 14.34% Use of Fund Balance 0000000.00% Total Estimated Revenues $10,367,299 $24,688,598 $12,310,225 $13,258,413 $15,140,413 $1,882,000 14.19% Expenditures Principal Payment $6,790,000 $7,635,000 $8,155,000 $8,385,000 $8,730,000 $345,000 4.11% Interest Payments 3,702,889 3,182,491 2,940,663 2,602,094 5,159,269 2,557,175 98.27% Refunded Debt 0 13,207,25400000.00% Paying Agent's Fees/Bond Issuance Cos 0 0 0 5,000 10,000 5,000 100.00% Total Estimated Expenditures $10,492,889 $24,024,745 $11,095,663 $10,992,094 $13,899,269 $2,907,175 26.45% Fund Balance Ending $11,770,035 $12,433,888 $13,648,450 $15,914,769 $17,155,913 Program Analysis/Trends - Starting in 2013-14 the State of Idaho replaced a portion of the personal property tax collections with state general fund revenue. The District will qualify for bond levy equalization on the new 2017 bond issue, however, the first allocation will not be paid until 2018-19.

Financial Section Page | 105 CAPITAL PROJECTS FUND

BOND PROCEEEDS FUND (410) The projects funded from this fund use proceeds from the sale of voter approved bonds. The Board of Trustees approved a 10 year Facility Master Plan in November 2016. The plan was developed with the assistance of Dejong/Richter a facility master planning company. The plan evaluated every school building in the District and priorities were established as to the most critical needs of the District that need to be addressed over the next 10 years. Capital Construction projects were established and maintenance projects were also identified. The capital construction will be managed through the Bond Construction Fund (410) and the maintenance will managed through the Plant Facility Fund (425). The bond proceeds account will be used to pay for all major capital construction projects. The following identifies the proposed capital construction projects for the next year.

Design Start Completion Impact on Facility Project Date Date Funding Impact on General Fund Maintenance Timberline High School - Addition of Feb-17 Sep-18 Bond Increased costs for utilities No Impact 30,000 square feet, remodel 10,000 Proceeds and custodial square feet.

Rebuild Amity Elementary Feb-17 Sep-18 Bond Reduced utility costs Reduced operating and Proceeds maintenance costs, safer, cleaner learning environment Rebuild Whittier Elementary Feb-17 Dec-18 Bond Reduced utility costs The maintenance will be Proceeds less as continued repairs will not longer be necessary.

Remodel Boise High gym and music Feb-17 Dec-19 Bond Reduced utility costs The maintenance will be building Proceeds less as continued repairs will not longer be necessary.

Construct 50,000 square foot Career Feb-17 Sep-18 Bond Increased utility, custodial The maintenance will be Technical building with staff training Proceeds and supply budgets less as continued repairs facilities will not longer be necessary.

Design work on Fairmont and Hillside Oct-17 Sep-20 Bond Increased utility, custodial The maintenance will be Gym additions Proceeds and supply budgets less as continued repairs will not longer be necessary.

Reroof Riverside Elementary and May-17 Sep-17 Bond Reduced utility costs The maintenance will be upgrade HVAC at Riverside Proceeds less as continued repairs will not longer be necessary.

Financial Section Page | 106 CAPITAL PROJECTS FUND- BOND PROCEEDS

BOND PROCEEDS (FUND 410) In March 2017, the voters of the Boise District approved the issuance of $172.5 million dollars in bonds to build or rebuild seven new schools, renovate six buildings, construct additions to existing facilities and provide for deferred maintenance within the District. The new schools in many cases will be replacement buildings on the same site. The facility master plan approved by the Board of Trustees covers a period of ten years. The District plans to sell the bonds in two sales $100 million in 2017 and then the remainder in 2020. The first projects to be constructed include rebuilding Whittier and Amity Elementary, adding a 30,000 square foot addition on Timberline High School, remodeling the Boise High gym and music building and construction a 50,000 square foot building for career technical programs and training facilities for District staff. The District will also start design work on gym and/or cafeteria additions at Fairmont Junior High, Hillside Junior High, Taft Elementary and Maple Grove Elementary. Additional information on the Facility Master Plan is included in the "Information" section of this budget document.

2013-14 2014-15 2015-16 2016-17 2017-18 Revenues Actual Actual Actual Budget Budget Change % Change Interest Earnings $0 $0 $0 $0 $480,000 $480,000 0.00% Proceeds from Sale of Bonds 0 0 0 100,000,000 0 -100,000,000 0.00% From Prior Year Fund Balance 000055,000,000 55,000,000 0.00% Total Estimated Revenues and Transfers $0 $0 $0 $100,000,000 $55,480,000 -$44,520,000 -44.52% Expenditures General Maint. of Buildings & Equipment $0 $0 $0 $0 $0 $0 100.00% Capital Asset Acquisition Program 0 0 0 2,000,000 55,480,000 53,480,000 2674.00% Total Estimated Expenditures $0 $0 $0 $2,000,000 $55,480,000 $53,480,000 2674.00% Fund Balance Ending $0 $0 $0 $98,000,000 $42,520,000 Program Analysis/Trends Estimated interest at .008 * $60 million average carrying balance.

Financial Section Page | 107 CAPITAL PROJECTS FUND

PLANT FACILITY FUND (425) The projects funded from this fund use proceeds from the sale of property, the voter approved supplemental levy in the amount of $3 million annually, transfers from the general fund and the monies received from the State Lottery Commission. The Board of Trustees approved a 10 year Facility Master Plan in November 2016. The plan was developed with the assistance of Dejong/Richter a facility master planning company. The plan evaluated every school building in the District and priorities were established as to the most critical needs of the District that need to be addressed over the next 10 years. Capital Construction projects were established and maintenance projects were also identified. The capital construction will be managed through the Bond Construction Fund (410) and the maintenance will managed through the Plant Facility Fund (425). The maintenance work will include HVAC, roofing, electrical, flooring, painting and parking lot improvements. The following identifies the overall proposed maintenance expenditures for the next year.

Deferred Maintenance Project Budget Adams Elementary School Flooring $ 130,274 Adams Elementary School Paint 36,487 Boise High School Paint 357,643 Capital High School Auditorium curtains 83,333 Cynthia Mann Elementary School Flooring 289,761 Frank Church High School HVAC 100,000 Hawthorne Elementary School HVAC 50,000 Hillcrest Elementary School Fire Safety System 76,573 Horizon Elementary School Flooring 297,006 Horizon Elementary School Roof 525,000 Horizon Elementary School HVAC 708,830 Jefferson Elementary School Flooring 187,428 Koelsch Elementary School Fire Safety System 87,287 North Junior High HVAC 250,000 White Pine Elementary School Roof 525,000 W.H. Taft Elementary School Plumbing 50,000 $ 3,754,621

New Facilities Project Budget Boise Braves Fields Sports Fields $ 1,300,379

Total Amount of Projects $ 5,055,000

Financial Section Page | 108 CAPITAL PROJECTS FUND

PLANT AND FACILITY (FUND 425) The 1988 a supplemental tax levy was passed to provide funds for acquiring, purchasing, and/or improving a school site or sites, remodeling or replacing any existing building, furnishing and equipping any building or buildings, including all lighting, ventilation and sanitation facilities and appliances necessary to maintaining and operating the buildings of the District.

In 1991, the Board of Trustees authorized an automatic transfer of the $3 million supplemental levy from the General Fund to the Plant Facility Fund. These funds are used for improving facilities within the District. In addition to the voter approved supplemental levy, this fund also receives lottery proceeds, proceeds from the sale of District property and transfers from the general fund as approved by the Board of Trustees.

Idaho Code specifies that no expenditure may be authorized from the Plant and Facility Fund unless the estimated cost of the project shall exceed $5,000. Deferred maintenance projects identified in the Facility Master Plan will be managed through this fund. These projects include roof replacements and repairs, upgrades to HVAC, safety upgrades, plumbing repairs, painting, flooring and general maintenance. In addition to these deferred maintenance projects, the District will use proceeds in this fund to develop the Boise Braves Sports Complex at the old Fort Boise site formally know as the Districts Facility and Operations Compound.

2013-14 2014-15 2015-16 2016-17 2017-18 Revenues Actual Actual Actual Budget Budget Change % Change Local Revenue $31,795 $86,156 $48,277 $15,000 $48,277 $33,277 221.85% State Lottery Proceeds 508,087 1,133,373 1,531,194 1,552,000 1,575,000 23,000 0.00% Transfer From General Funds 0 4,419,000 3,000,000 3,000,000 3,000,000 0 0.00% Sale of Assets 0 3,599,59900000.00% From Prior Year Fund Balance 0000000.00% Total Estimated Revenues and Transfers $539,882 $9,238,128 $4,579,471 $4,567,000 $4,623,277 $56,277 1.23% Expenditures General Maint. of Buildings & Equipment $28,660 $54,718 $0 $50,000 $50,000 $0 100.00% Capital Asset Acquisition Program 3,640,367 2,015,975 9,321,271 6,825,000 5,500,000 -1,325,000 -19.41% Total Estimated Expenditures $3,669,027 $2,070,693 $9,321,271 $6,875,000 $5,550,000 -$1,325,000 -19.27% Fund Balance Ending $2,126,797 $9,294,232 $4,552,432 $2,244,432 $1,317,709 Program Analysis/Trends -

Financial Section Page | 109 This page intentionally blank.

Winter Rose A.Nihill Capital

Financial Section INFORMATIONAL SECTION The information section presents information about the District including property assessments and values and District tax rate calculations and how the rates effect average District taxpayers. Also included in this section are details that offer a presentation of the District within the community this includes: Student enrollment history, present and forecasts., District achievement, performance, and recognition, Personnel information and allocation and retention rates, presented with Other in-state-district comparisons and, District information relating to the community; city, county and state information resources.

Timberline High School INFORMATIONAL SECTION ...... 111 Financial ...... 113 Demographics ...... 135 Achievement Data ...... 141 Certified/Classified Personnel ...... 148 District Profile ...... 154 School Directory/Enrollment ...... 159 2017-2018 School Year Calendar ...... 161 Glossary ...... 162

Timberline High School Graduation, May 2017

Informational Section Page | 112 FINANCIAL

MAJOR REVENUE SOURCES The District obtains funds from three principal sources: Local, State, and Federal. Of the District’s total general fund revenue in fiscal year 2017-18, $80,700,736 or 36 percent of revenue is derived from local sources, and $138,466,150 or 62 percent of revenue is derived from state and federal sources. The district utilized $3.79 million of excess fund balance to balance District's 2017-18 general fund. This was 1.70 percent of the total general fund budget. Property Tax In accordance with Idaho law, ad valorem property taxes are certified to the Board of County Commissioners in September for each calendar year. The District uses the modified accrual basis of accounting for recording property taxes. Property values have continued to increase from their decreased values during the recession, thus allowing the District to increase the amount that can be certified for the general maintenance and operation portion of the budget and remove the temporary supplemental levy that was approved by the voters in 2012. The maintenance and operation tax requested for the general fund is $5 million more than the amount certified in 2016-17, however the District removed $3.75 million from the supplemental levy in 2017-18. These adjustments resulted in an overall increased in requested taxes of $1.25 million for the general fund in 2017-18. The Board continued to maintain a stable levy rate for the collection of taxes necessary to pay debt service obligations related to general obligation bonds sold for facility construction and maintenance. The amount to be certified for the Debt Service Fund will allow the levy rate to stay at 0.07 percent for 2017-18. Interest on Investments Interest is earned on funds the District invests. The State’s Money Management Act states that the entity shall invest its funds based on these principles; 1) safety of principal; 2) need for liquidity and 3) yield on investments. The District has an investment policy that follows these three principles. The District primarily utilizes the State of Idaho investment pool to invest District proceeds, managed by the State Treasurer. The current investment market is at an all-time low for interest earnings. The District anticipates receiving around 1.3 percent from the State Investment Pool in 2017-18. The investment pool has continually invested in safe assets therefore reductions in investment market value have been minimal during this economic downturn. As rates rebound, the District will look for other investment options to increase earnings within the confines outlined in Idaho Code for investing activities.

Timberline Geology Field Trip

Informational Section Page | 113 The District has entered into a money management agreement for the bond proceeds to be managed by Clearwater Investment Services. It is anticipated the bond proceeds will earn interest around 1.2% in 2017- 18. Other Local Revenues Other local revenue comes from five main sources: tuition charged to participants in special programs, rental of facilities, donations, miscellaneous grants, and Medicaid billings. The District receives tuition from students for summer school programs, night school program, and behind-the-wheel driver education programs. Tuition is also received from other Districts to allow their students to participate in specialized programs offered within our District. Other local revenues include fees for community education, Just for Kids childcare tuition, and full day kindergarten tuition. The District rents its facilities to many organizations, including charging building costs associated with the partnership with the City of Boise for the community recreation centers located in three of the District’s elementary schools. These organizations are charged rent per the District’s rental policy. The District also receives money from the Department of Health and Welfare for eligible services provided to students that qualify for Medicaid. Federal Revenues All federal revenues received are from grants and entitlements. The District receives grants and entitlements for programs such as Title I - Improving the Academic Achievement of the Disadvantaged, Title VI-B IDEA, Applied Technology (Carl Perkins), Title II-Improving Teacher Quality, and various other grants. Title I, Food Service, and IDEA-Special Education funds account for the largest portion of the federal revenue the District receives. Any portion of the grants or entitlements from programs not expended at the end of the fiscal year are unavailable, per accounting principles, to the next fiscal year or returned to the Federal Government. All grant entitlement funds are accounted for in the Special Revenue Funds of the District. Majority of the federal grants are on a reimbursable basis, meaning costs are incurred and then billed to the appropriate funding agency for reimbursement. Use of Fund Balance The District Policy requires that a minimum of 5.5 percent of expenditures budgeted be set aside for fund balance reserve. The fund balance is more than the 5.5 percent Board required contingency. To balance the FY2017-18 budget, $3.79 million dollars of excess fund balance reserve is being used to balance the budget. Even with the use of the $3.79 million from fund balance, the District expects fund balance will still be more than the required fund balance reserve at 5.5 percent. In previous years, the Board of Trustees would transfer excess funds to the Plant Facility fund to use for capital construction or maintenance projects. Because of the uncertainty in the economy, our Board of Trustees determined that these funds should remain in the general fund to assist in meeting general fund obligations. As the economy continues to recover, the Board of Trustees has returned to transferring excess funds to the Plant Facility Fund per recommendations from the District administration. Tax Levy Procedure Prior to the commencement of each fiscal year, the Board is required to prepare and adopt a budget. The District’s tax levy is certified to the Board of County Commissioners in September. One-half of the certified tax levy is due and payable on December 20, with the other half due and payable on June 20 of the following calendar year. The County Treasurer disburses tax receipts to the District approximately one month after the statutory payable dates. Ad Valorem Property Tax Any tax levied for school purposes continues to be a lien on the property against which the tax is levied. The taxing districts determine the levies by certifying a lien on the property against which the tax is levied; also, the taxing districts determine the levies by certifying to the County Commissioners in dollars all bond, interest, and judgment obligations unlimited as to a rate or an amount. Maintenance and operation levies for the District are determined annually as part of the budget process.

Informational Section Page | 114

However, Idaho Code limits the maximum amount that can be certified to 0.00364 times the prior tax year adjusted or actual market value. The following tables illustrate levies applied towards taxable value for the last seven school years.

Ad Valorem Tax Levy Rates per $1,000 of Taxable Assessed Value

Tax Year M & O Supplemental Tort/Judgment Bond Total Levy 2009-10 0.0036455 0.0006343 0.0000198 0.0006200 0.0049197 2010-11 0.0041715 0.0007257 0.0000308 0.0006500 0.0055780 2011-12 0.0039732 0.0007918 0.0000345 0.0007000 0.0055019 2012-13 0.0036978 0.0016717 0.0000367 0.0007000 0.0061112 2013-14 0.0031121 0.0015631 0.0000356 0.0007000 0.0057096 2014-15 0.0034497 0.0010722 0.0000111 0.0007000 0.0052329 2015-16 0.0034890 0.0008480 0.0000113 0.0007004 0.0050487 2016-17 0.0034394 0.0007825 0.0000072 0.0007000 0.0049291 2017-18* 0.0033711 0.0005327 0.0000155 0.0007000 0.0046511 Source: Ada County

Taxes Certified by District to Operate in Dollars Tort / Tax Year M & O Supplemental Repayments Bond Total Taxes 2010-11 $61,547,353 $10,708,000 $449,628 $9,590,358 $82,295,339 2011-12 53,731,813 10,708,000 466,646 9,500,000 74,406,459 2012-13 49,267,827 22,708,000 489,339 9,393,075 81,858,241 2013-14 48,680,808 22,708,000 491,590 9,991,340 81,871,738 2014-15 54,505,148 17,208,000 174,661 11,075,153 82,962,962 2015-16 58,759,619 14,458,000 189,983 11,823,222 85,230,824 2016-17 62,759,619 14,458,000 131,606 12,815,097 90,164,322 *2017-18 67,759,619 10,708,000 312,317 14,750,000 93,529,936 Source: Ada County Homeowner Exemption The Homeowner’s Exemption provides a permanent exemption from ad valorem taxation for owner- occupied residential property in the amount of $100,000 or 50 percent of the market value for assessment purposes of residential improvements and land, whichever is the lesser amount. During the 2016 Legislative session, the legislature capped the amount of the homeowner’s exemption to $100,000 and the exemption will no longer be indexed for inflation. The market value excluded from the District’s tax base because of the homeowner’s exemption in 2016-17 was $4 billion dollars. For FY 2017-18 the homeowners’ exemption is expected to be $4.2 billion dollars.

Boise Education Foundation Globe Learning

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Personal Property Exemption The 2013 Idaho legislature allowed business to exempt the first $100,000 of value of personal property from personal property tax. Businesses with locations in more than one county in Idaho can exempt up to $100,000 of the personal property value in each county in which the property is located. The taxes that were to be collected as of 2014 were replaced by the State of Idaho. In the case of the Boise District approximately $139 million was exempted from personal property tax and the State replaced the property tax by paying the District $818,500. This amount will remain the same for future years going forward. Valuation History The County Assessor annually assigns “valuation of market value for assessment purposes” to all taxable real and personal property within the County. The following table shows the history of total valuation for the District during the last seven years.

Valuation History September Taxable Tax Year Full Market Value Market Value % of Change 2010-11 18,424,446,271 14,754,396,259 12.59% 2011-12 16,781,930,792 13,523,659,300 -8.34% 2012-13 16,368,731,211 13,323,511,672 -1.48% 2013-14 17,402,219,300 14,267,198,722 7.08% 2014-15 19,243,526,360 15,800,150,918 10.74% 2015-16 20,600,806,117 16,841,300,296 6.59% 2016-17 22,319,411,598 18,247,273,037 8.35% *2017-18 24,104,964,526 20,100,000,000 10.15% *2018-19 24,587,063,816 20,502,000,000 2.00% *2019-20 25,078,805,093 20,912,040,000 2.00% *2020-21 25,580,381,195 21,330,280,800 2.00% Source: ID State Tax Commission *-Estimated

The District and the surrounding area have seen significant increases in market value after a long period of decline. The medium price of a home in Ada County in May 2017 was $304,074 compared to May 2016 of $242,000. Existing home supplies are at a 1.5-month inventory, thus causing home prices to continue to increase. The tax levy for FY 2017-18 is estimated to be 0.0046 per thousand taxable values. In the FY 2016-17, the levy rate was 0.0049 per thousand taxable values. The following table and graph depict current and historical taxes paid on a $200,000 home. The estimate is based on a September 2017 taxable market value of $20 billion dollars. The following table illustrates the tax collection record from 2012.

Tax Collection Record (As of June 2017)

Tax Year School Year Total Certified Levy* Total Collected to Date Percent Collected 2012 2012-13 81,858,241 81,751,930 99.87% 2013 2013-14 81,871,738 81,451,852 99.49% 2014 2014-15 82,962,962 83,124,075 100.19% 2015 2015-16 85,230,824 85,431,611 100.24% 2016 2016-17 90,164,322 89,405,372 99.16% Source: Ada County Auditor’s Office- Includes adjustments, charges, late fees, and penalties

Ad valorem taxes, including delinquent taxes and penalties, are collected by the Treasurers of Ada and Boise Counties and are remitted to the District during the month following collection. The taxes are due and payable in two equal installments, December 20 of the tax year, and June 20 of the following year. Tax collection percentages are cumulative through June 2017. Cumulative amounts include current taxes, cancellations, adjustments, refunds and delinquent taxes, late charges and interest.

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IMPACT OF BUDGET ON TAXPAYERS The following table shows the property tax impact on the taxpayer in the Boise District. As previously discussed, the Homeowner’s Exemption provides for a permanent exemption from ad valorem taxation for owner-occupied residential property. The current exemption is a maximum of $100,000 for the homeowner’s primary residence. The following table and graph detail a historical of tax values.

Property Tax Due on the Valuse of a $200,000 Home 2013-14 2014-15 2015-16 2016-17 2017-18* Market Value of Home $200,000 $200,000 $200,000 $200,000 $200,000 Homeowners Exemption 81,000 83,920 89,580 94,745 100,000 Taxable Value 119,000 116,080 110,420 105,255 100,000 Tax Rate Accessed 0.0057 0.0052 0.00504 0.00492 0.00465 Property Tax Due $678 $604 $557 $518 $465 Property Tax Change ($29) ($75) ($47) ($39) ($53) $700

$650

$600

$550

$500

$450

$400 *Estimated

The District’s tax base is expected to increase by approximately 10percent in 2017-18. Early indications are that the market values have increased throughout Ada County. Residential property tax burden in the Boise District is 58 percent of the total, while the commercial property tax burden is 42 percent.

Dance Contest Taft Elementary 2016

The District’s largest taxpayer, Micron, Inc. accounts for approximately 1.79 percent of the total tax base. Micron, Inc. has continued to recover from the economic downturn, as they have continued to increase profits and hire additional employees.

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Major Taxpayers The following is a list of the top ten taxpayer accounts in the Boise School District as of December 2017.

Top Taxpayers Percent of Taxable District's Taxable Taxpayer Type of Business Assessed Value Assessed Value Micron Technology Inc. Electronics Manufacturer $326,922,500 1.79% Idaho Power Co. & Subs Electric Utility 156,668,011 0.86% Boise Mall LLC Real Estate Holding 135,030,600 0.74% MP Mask Tech Center LLC Electronics Manufacturer 64,443,400 0.35% SUEZ Water Idaho Inc. Water Utility 91,377,808 0.50% Qwest Corporation Telephone Utility 53,710,264 0.29% WINCO Foods LLC Retail Grocery 67,050,100 0.37% SCCP Boise LP Real Estate Holding 43,981,700 0.24% Bank of America Leasing & Capital 52,376,100 0.29% Boise Retirement Community Retirement Community 59,257,800 0.32% Top 10 Taxpayers 1,050,818,283 5.76% All Other District Taxpayers 17,196,454,754 94.24% Total District Taxpayers (Tax Year 2016) $18,247,273,037 100% Source: Ada County Auditor’s Office 2/2017

Description of Major Taxpayer, Micron Technology, Incorporated Micron's corporate headquarters and first semiconductor manufacturing facility is located in Boise, Idaho. Beginning as a four-man semiconductor design company in 1978, Micron is now an international, multi-billion-dollar operation. Micron Technology, Inc., is the largest taxpayer for the Boise School District. The Micron Foundation also partners with BSD on numerous educational projects. Each year Micron continues to run the Summer Technology Computer Chip Camp for District “future engineers”.

Crucial Technology, a subsidiary of Micron located in Meridian just west of Boise, direct-sells memory upgrades for personal computers.

SpecTek, a division of Micron located in Boise and provides innovative memory products and custom memory solutions.

Overlapping Taxing Districts/General Obligation Debt The District lies primarily within Ada County. The overlapping taxing districts within the District have the statutory power to levy regular property taxes. The following table lists representative levy rates for each type of potential overlapping district from Ada County:

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Representative Levy Rates Tax Year 2016 - $100 of Taxable Market Value (Sept 2016) Taxing District Levy Taxing District Levy Ada County 0.003017951 Boise School District 0.004929113 Ada County Ambulance 0.000150938 College of Western Idaho 0.000159508 Ada County Free library 0.000574499 Dry Creek Cemetery 0.000038690 Ada County Highway District 0.000955148 Garden City 0.003571595 Boise City 0.007132898 Western Ada Recreation 0.000089865 Source: Idaho State Tax Commission 02/17

Overlapping Debt The estimated portion of general obligation debt of taxing jurisdictions that overlap the District is called “overlapping debt.” The portion of overlapping debt allocated to the District’s property owners is summarized below. The City of Boise does not show any general obligation debt; but includes all debt (COPs, revenue, capital leases) due over one-year in their long-term debt which figure is reflected under Gross Direct Debt for the City.

September 2016 Overlapping Debt Overlapping Taxable Assessed Percent Amount District Value Overlap Outstanding Net Direct Debt City of Boise 19,015,523,706 92.10% 15,410,000 $13,095,418 City of Eagle 3,126,864,953 5.67% 1,267,200 $71,850 City of Garden City 1,105,767,791 84.98% 485,000 $446,685 Total $17,162,200 $13,613,953 Source: Office of the County Assessor 3/17

STAT E EDUCATIONAL SUPPORT PROGRAM Idaho’s Foundation Program provides the basic public-school education funding for all Idaho students. The purpose of any foundation program is to treat all districts “equally” regardless of location, size, or market value. The State Support Program has four major elements: Support Unit Distribution, Salary-Based Apportionment, Benefit Apportionment, and Transportation. Idaho Code Chapter 10, Title 33 details the law as it pertains to the public-school distribution. Support units for each district are calculated based on the highest 28 weeks of attendance for kindergarten, elementary, secondary and alternative schools. On the average, 19 students generate one “unit” in the Boise District. The support unit distribution is calculated by multiplying a district’s total support units by the state distribution factor per unit. The State Department of Education determines the distribution factor. The number of units determines the number of instructional staff, administrators, and classified employees for which the State will fund. The State has adopted a salary allocation formula based upon years of experience in education and advanced education credits/degrees for administrators. The state now funds instructional staff and pupil personnel staff, based on where they are located on the new statewide “career ladder.” Instructional and pupil personnel staff move along the career ladder as they obtain experience and satisfactory evaluations. The State also funds benefit apportionment (FICA, PERSI) for salaries paid in salary allocation. The following formula shows what a district will generate per unit for instructional, administrative, and classified staff (IC 33-1004): 0.375 FTE (full time equivalent) of classified personnel (clerical, custodial, aide, etc.), 0.075 FTE of administrative personnel (principal, superintendent, director, etc.), 1.1 FTE of instructional and pupil personnel (teachers, counselors, nurses, social workers, etc.)

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Once the FTE’s are calculated, the average education and experience of the administrative staff is used as the basis to calculate a district’s share of the administrative salary-based apportionment. Instructional and pupil personnel staff are placed on the statewide career ladder and an average salary is calculated to determine the amount to be distributed for career ladder salary based allocation. Career ladder staff also generate money if they have a BA+24 or a MA degree. This allocation is then included in determining the average reimbursable salary for instructional and pupil personnel. A final allocation is calculated for classified personnel based on FTE allocated based on the formula. Districts may hire staff in excess of state allocations, provided the necessary funds are available in the local school district budget. Benefit Apportionment funds are provided by the State for the employer share of Social Security, Medicare, Public Employee Retirement, and Unemployment Insurance. When a district pays on a higher level than the State allocation schedule, the additional costs of the benefits are paid by the local school district. All health insurance costs are paid with local budget dollars or State discretionary funds. The State did fund year 3 of the career ladder and appropriated a 3% for the base salary calculations for administrative and classified personnel. The minimum teacher salary was increased from $33,400 to $34,600. The goal of the legislature is that by year 2020, the beginning salary of a teacher in Idaho would be $37,000. The implementation of the career ladder is planned to take five years. The State also appropriated salary allocation dollars to the career ladder for teachers that have earned a Masters or have earned a Bachelor’s degree with 24 additional credits. The teacher must be considered a professional teacher, meaning he/she has worked at least three years and has been placed on the professional rung of the career ladder. For the third year of implementation (FY 2017-18) the District receives $2,100 per Master’s allocation and $1,200 for the Bachelor’s plus 24 credits allocation. In order for teachers to progress through the career ladder, they must meet evaluation requirements that have been established by the Idaho Legislature and the State Board of Education. In addition to the evaluation requirements, teachers must also develop a Professional Learning Plan (PLP). The new career ladder schedule is identified as follows.

State of Idaho - Career Ladder Schedule (Instructional and Pupil Personnel) 2017-2018 2018-2019 2019-2020 Residency Professional Professional Residency Professional Residency Professional 1 34,600 38,999 35,800 40,750 37,000 42,500 2 35,500 40,630 36,750 42,503 38,000 44,375 3 36,411 41,155 37,706 42,765 39,000 46,250 4 42,825 44,538 48,125 5 43,391 44,820 50,000 6 45,102 46,614 7 45,711 46,918 8 47,467 48,734 9 48,122 49,061 10 48,802 49,401

The career ladder identifies the amount of money the state funding formula pays a District for a teacher or a pupil personnel person based on where they are placed on the Career Schedules. The Boise District does not follow the statewide salary reimbursement schedules; however, many Districts in the State of Idaho do follow these schedules. The State of Idaho made a concerted effort to increase funding to public schools during the 2017 Legislative Session. The Governor and the Legislature are aware of the public’s commitment to public education and the goal is to continue to restore and improve funding for public education.

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This goal has not been achieved as of today, funding levels are still below the amount paid for administrative salaries and transportation reimbursements prior to 2008-09. Funding shortfalls across the State of Idaho, have been subsidized in large part by local supplemental levies since 2006-07. In 2006-07, 59 districts had supplemental levies totaling $79 million, by 2016-17, 93 districts had supplemental levies totaling $188.8 million. The legislature did appropriate a 3% increase to the base salary allocation for administrative and classified personnel. The State also increased discretionary funding by 4.1 percent or approximately $1,052 per classroom unit. The discretionary funding increase amounts to an increase in the Boise District of $1.3 million dollars. The legislature also appropriated money for staff development, technology equipment, technology staff, literacy intervention, career counseling, and leadership stipends for instructional and pupil personnel. All other state appropriation increases are for state mandated uses, thus requiring District’s to continue to fund many programs with voter approved tax increases. The 2009 Legislature also revised the transportation reimbursement formula. The formula is a combination of expenses reimbursed at 50 percent or at 85 percent, depending on the nature of the expense, and a block grant. Transportation expenses are reimbursed with the 50/85 percent split formula and a block grant is allocated based on a per unit base times an inflationary factor determined by the State Department of Education. Once this calculation is completed the State Department of Education then reduces the overall allocation by 10 percent. This 10 percent reduction was done in an effort to reduce statewide allocations during the economic downturn, however in the 2017 Legislative session the reimbursement for allowable field trips was restored. The District continues to invest in capital construction, whenever feasible, to encourage more students to walk to school. This includes working with Ada County Highway District to install crossing lights, sidewalks, and other pedestrian improvements. However, as the needs of our students and patrons continue to grow, it has been difficult to reduce buses and routes. Transportation costs will increase based on the Consumer Price Index (CPI) which is estimated at 2.5% for 2017-18. The District budgeted fuel at $2.40 per gallon in 2017-18.

CURRENT YEAR LEGISLATIVE FUNDING The Legislature annually reviews the overall framework for funding of public schools. Generally, these actions relate to operations funding. The current template for Legislative action is a set of twenty recommendations developed by a broad-based task force appointed by the Governor in 2013 (the “Task Force Recommendations”). The Legislature has acted with regard to seven of the Task Force Recommendations, including an increase in operations funding to help reverse the recession era cuts to education funding in the State, and a $17.4 million appropriation for teacher leadership premiums to reward mentoring and other professional development. These funding increases were included in the overall increase in Schools Appropriations of approximately 6.4 percent from Fiscal Year 2017 to Fiscal Year 2018. The 2017 Legislation further increased operations funding and continued implementation funding for the career ladder. The Legislature also appropriated stipend money for Districts to use to hire professional technical positions that have been hard to fill. Other important appropriations include money allocated to assist students k-3 in meeting reading literacy goals, providing additional money for technology equipment and technology personnel and providing funds for districts to hire career counseling staff to assist students in meeting the State’s college go-on rate. The District cannot predict the outcome of other Task Force Recommendations or of other possible proposals regarding education funding, programs, or requirements, all of which are subject to the plenary authority of the Legislature to consider and approve or reject. As previously noted, the Legislature established a Public-School Funding Formula Committee that will review the current funding formula and make future recommendations on how public schools should be funding in the future. Some areas that will be reviewed, include attendance vs enrollment funding, health insurance costs and determining how to pay for high risk populations.

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For the twelve months ended June 30, 2017, the State of Idaho experienced 8.3% increase in general fund revenue growth. This growth was 2.8% more than projected by the State’s budget analyst in January. The Public Education Stabilization Fund (PESF) has approximately $64.6 million dollars to assist with public school funding in the off chance the economic growth trend does not continue. The Statewide Budget Stabilization Fund (BSF) ended the year with $318.8 million to be appropriated as necessary by the Idaho Legislature. The 2017 Legislature appropriated $2,030,354,100 to Public Schools, excluding the School for Deaf and Blind for Fiscal Year 2018. Of this amount, $264,115,000 was derived from federal funds not available for general school operations, $91,343,700 was derived from dedicated funds, and $1,674,895,400 was derived from general funds. School Appropriations for Fiscal Year 2014 through Fiscal Year 2018 are presented in the following table:

Idaho Public School Support Program (In Thousands) State Appropriation FY2014 FY2015 FY2016 FY2017 FY2018 General Fund $1,308,365 $1,374,600 $1,475,784 $1,576,069 $1,674,895 Dedicated Fund 74,567 86,812 74,189 77,496 91,344 Federal Fund 215,224 215,223 264,339 264,339 264,115

Total Appropriations $1,598,156 $1,676,635 $1,814,312 $1,917,904 $2,030,354 Statutory Expenditures Transportation $67,941 $69,282 $71,522 $71,152 $71,644 Border Contracts 1,300 1,100 1,100 1,200 1,200 Exceptional Contracts / Tuition Equivalents 5,396 5,066 5,066 5,066 5,391 Salary-based Apportionment 767,632 781,571 226,109 186,980 195,929 State Paid Employee Benefits 146,620 148,364 42,993 35,470 36,835 Career Ladder Salaries/Benefits - - 703,765 800,841 862,769 Leadership Awards / Premiums - 15,800 16,063 16,645 17,402 National Board Teacher Certification 111 90 90 90 90 Idaho Safe & Drug-Free Schools 369 2,534 4,421 4,025 4,025 Bond Levy Equalization 17,400 19,600 19,400 22,400 20,500 Charter School Facilities - 2,100 4,200 5,531 6,084 Idaho Digital Learning Academy 6,527 6,664 7,153 8,365 9,122 Facilities (Lottery) & Interest Earned 5,660 12,570 17,250 18,000 18,075 Facilities State Match (GF) 858 1,716 5,485 3,480 3,828 Advancement Opportunities - 641 6,000 6,000 7,000 Math & Science Requirement 4,850 4,850 5,018 5,157 5,478 Continuous Improvement Plan & Training - 326 652 652 652 Mastery Based System - - 400 1,400 1,400 Online Class Portal (Managed by SDE) - - 150 150 150 Academic & College/Career Advisors & Mentors - - - 5,000 7,000 Literacy Proficiency/Interventions Based on IRI - - - 9,100 11,416 Innovation Schools - - - 100 100 Teacher Evaluations - 300 300 - - Total Statutory Expenditures $1,024,664 $1,072,574 $1,137,137 $1,206,804 $1,286,090 Continued next page….

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Idaho Public School Support Program (In Thousands)

Non-Statutory Expenditures FY2014 FY2015 FY2016 FY2017 FY2018 Technology (Classroom, Wi-Fi Infrastructure, IMS, Maintenance) $15,900 $15,900 $17,563 $18,000 $28,142 Wireless Infrastructure - - - 2,100 - District IT Staffing - - - 2,500 7,500 Instructional Management System 4,500 4,500 3,596 3,000 - Student Achievement Assessments 1,704 1,703 1,703 1,759 1,759 Math Initiative 10,500 10,500 9,850 9,590 1,818 Reading Initiative (IRI) - - - 2,316 - Remediation Based on ISAT - - - - 5,456 Limited English Proficiency (LEP) 4,000 4,000 4,000 3,870 3,870 Administrative Evaluation 300 300 300 300 - Professional Development 3,905 11,855 13,325 16,389 20,950 Content and Curriculum - 5,000 2,554 4,250 5,050 Gifted / Talented Grants - - - 1,000 - State School for Deaf and Blind 7,983 8,761 8,861 - - Federal Funding 215,000 215,000 264,115 264,115 264,115 Master Adv,8 and 6, Safe Schools Task 491 - - - - Total Categorical Expenditures $1,288,947 $1,350,093 $1,463,003 $1,535,388 $1,624,748 Other State Funding 287,962 326,542 351,309 382,516 405,606 Total State Appropriation $1,576,909 $1,676,635 $1,814,312 $1,917,904 $2,030,354

Red Ribbon Week Horizon Elementary 2016

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In Fiscal Year 2017, the most current available audited numbers, the dedicated and appropriated funding sources from the State accounted for approximately 59.3 percent of the District’s General Fund revenue. A summary of funds the District has received from the State over the past six years follows.

State Support to the District 2012 2013 2014 2015 2016 2017 August $30,931,000 $31,701,304 $32,098,320 $55,893,285 $58,850,727 $60,941,484 October 30,946,827 31,685,678 32,138,120 Eliminated Eliminated Eliminated November 20,715,167 21,321,622 21,454,124 22,417,917 23,589,621 24,342,557 February 13,042,203 12,937,183 12,576,414 22,662,152 22,368,498 25,337,254 May 11,176,538 8,668,052 11,491,811 11,751,862 12,070,514 12,664,806 July 1,510,510 1,473,757 2,899,350 3,578,687 3,056,796 3,371,176 Totals $108,322,245 $107,787,596 $112,658,139 $116,303,903 $119,936,156 $126,657,277 1. The 2014 Legislature amended the schedule, increasing the payment received in August from 30% to 50% of the total distribution for the year, and eliminating the October payment. See State Funding Schedule herein. 2. Totals may not track due to rounding.

BUDGET PROJECTIONS Budget projections are difficult, as many factors are unknown pertaining to market value increases or decreases, opening of new charter schools, possible lawsuits challenging market values, and projecting what the Idaho economy and Idaho Legislature will do each year. The state now funds public education entirely with state income tax and sales tax. As the State of Idaho has struggled during the recession, public education has endured drastic reductions in revenue allocations, thus making it much more difficult to project future revenues. Even with the economy improving in Idaho, projecting what the Idaho Legislature will appropriate is very difficult, if not impossible. The Legislature continues to evaluate how schools are funded each year. In addition, the Governor appointed a special task force to bring forth education reform recommendations; this committee brought forth a number of recommendations that were approved in 2016, and the legislature appointed a committee to evaluate the Public-School Funding Formula with anticipated recommendations coming in 2018.

District Budget Projections have been based on conservative estimates for a slight growth in enrollment and increases in market value, and continued support from the State for the implementation of the career ladder model. The following illustrate the 3-year forecasts for General Fund, Debt Service Fund, Plant Facility Fun, and Special Revenues Fund.

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Three Year Budget Forecast General Fund Budget Projected Projected Projected Revenues 2017-18 2018-19 2019-20 2020-21 Property Taxes $78,979,936 $83,718,732 $85,393,107 $88,168,383 Earnings on Investments 311,000 315,000 318,000 318,000 Other Local Sources 1,409,800 1,589,000 1,589,000 1,589,000 State Sources 138,401,035 143,937,076 148,615,031 153,073,482 Federal Sources 65,115 69,000 69,000 69,000 Other Revenue 298,172 300,000 305,000 305,000 Total Revenues $219,465,058 $229,928,809 $236,289,138 $243,522,865 Expenditures Instruction $139,294,563 $143,473,400 $147,777,602 $151,472,042 Instructional Support Services 80,159,004 82,563,774 85,040,687 $87,166,705 Non-Instruction 556,072 565,000 565,000 568,000 Capital Outlay 250,000 250,000 250,000 250,000 Other Services - - - - Total Expenditures $220,259,639 $226,852,174 $233,633,289 $239,456,746 Transfers Out 3,000,000 3,000,000 3,000,000 3,000,000 Excess (Deficiency) of Revenues Over Expenditures (3,794,581) 76,635 (344,151) 1,066,119 Beginning Fund Balance 17,305,860 13,511,279 13,587,914 13,243,763 Designated Fund Balance5.5% 12,279,280 12,641,870 13,014,831 13,335,121 Undesignated Fund Balance End of Year $1,231,999 $946,044 $228,932 $974,760 Assumptions Revenue: Property tax estimates are based on the assumption that the market value used to calculate general maintenance and operation taxes will increase by 6% in 2018-19 and then see an increase for 19-20 of 2% and then 20-21 by 3.25%. Budgeted for the return of taxable market value from the urban renewal in 2020-2021. Budgeted for a slight increase in interest earnings as the Federal Reserve moves to slowly raise interest rates. State revenue projections are based on increase in state funding of 4% in 2018-19 and then 3.25% in 2019-20 and 3% in 2019-20. The State of Idaho has passed legislation to implement a "career ladder" funding mechanism that will cover a five-year implementation period. The increase in State revenue assumes complete implementation of the career ladder. Budgeted for flat enrollment growth. Expenditures: Expenditures for Instruction at 62% to 64% of available revenues. Salaries and benefits are 86% of the total budget. Salary increases are negotiated annually with the Boise Education Association. Anticipate a slight increase in salaries of approximately 2% for each of the three years. Staffing needs were projected at the current levels, no new positions were added to the projections. Instructional Support Services budgeted at approximately 34% to 35% of total budget. Fund Balance: Board Policy requires that a minimum of 5.5% be set aside for unanticipated revenue shortfalls and unanticipated expenses.

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Debt Service Fund Budgeted Projected Projected Projected Revenues 2017-18 2018-19 2019-20 2020-21 Property Taxes $14,750,000 $15,192,500 $15,648,275 $16,156,844 Earnings on Investments 47,000 49,500 51,000 51,000 State Revenue 343,413 885,049 614,231 614,231 Transfers In - - - - Total Revenues $15,140,413 $16,127,049 $16,313,506 $16,822,075 Expenditures Instruction $- $- $- $- Instructional Support Services - - - - Non-Instruction - - - - Capital Outlay - - - - Debt Services 13,899,269 13,256,550 14,383,050 16,876,700 Total Expenditures $13,899,269 $13,256,550 $14,383,050 $16,876,700 Excess (Deficiency) of Revenues Over Expenditures 1,241,144 2,870,499 1,930,456 (54,625) Beginning Fund Balance 15,914,769 17,155,913 20,026,412 21,956,868 Ending Fund Balances $17,155,913 $20,026,412 $21,956,868 $21,902,243 Assumptions Revenue: Budgeted for increases in property tax revenue of 3% for 2018-19 and budgeted to cover current debt requirements for 2019-20 and 2020-21. Budget assumes that the levy rate will remain at .0007 per $1,000 taxable market value. Actual amounts are certified in late August when final assessed values are published by the County. Districts are authorized to certify the amount necessary to meet debt obligations. Projections assume the District will continue to qualify for the bond equalization subsidy from State, with a catch-up payment for bonds issued in 2017 being received in 2018-19.

Expenditures: Budgeted actual debt service needs as of June 30, 2017. The District has refunded all general obligation bonds that are eligible for refunding. The District expects to sell the remaining bond authorization in 2020, the amount to be sold is anticipated to be $72.5 million. Budgeted new debt service for new issuance in amount of $2 million.

Timberline High School Football 2016

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Capital Projects/Plant Facility Fund Budgeted Projected Projected Projected Revenues: 2017-18 2018-19 2019-20 2020-21 Local Revenue $495,000 $350,000 $300,000 $480,000 State Sources 1,575,000 1,575,000 1,580,000 1,585,000 Other Revenue - - - 72,500,000 Transfers In 3,000,000 3,000,000 3,000,000 3,000,000 Total Revenues $5,070,000 $4,925,000 $4,880,000 $77,565,000 Expenditures: Instruction $- $- $- $- Instructional Support Services - - - - Non-Instruction 50,000 150,000 3,000,000 4,500,000 Capital Outlay 60,980,000 20,000,000 15,000,000 28,000,000 Other Services - - - - Total Expenditures $61,030,000 $20,150,000 $18,000,000 $32,500,000 Excess (Deficiency) of Revenues Over Expenditures (55,960,000) (15,225,000) (13,120,000) 45,065,000 Beginning Fund Balance 100,308,997 44,348,997 29,123,997 16,003,997 Ending Fund Balances $44,348,997 $29,123,997 $16,003,997 $61,068,997 Assumptions Revenue: Budgeted for lottery proceeds to increase slightly over next three years in addition to recognizing interest earnings on bond proceeds and use of bond proceeds to meet capital expenditures. Projection includes plan to sell the remining bond authorization of $72.5 million dollars in 2020.

Expenditures: Budgeted for the implementation of the Facility Master Plan, which includes capital construction and deferred maintenance.

West Junior High School Students on Track

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Special Revenue Fund Budgeted Projected Projected Projected Revenues: 2017-18 2018-19 2019-20 2020-21 Local Revenue $4,605,272 $4,697,377 $4,791,325 $4,887,151 State Sources 2,818,648 2,875,021 2,932,521 2,991,172 Federal Revenue 21,077,908 21,499,466 21,929,455 22,368,045 Use of Fund Balance 155,078 158,180 161,343 164,570 Total Revenues $28,656,906 $29,230,044 $29,814,645 $30,410,938 Expenditures: Salaries $13,790,322 $14,066,128 $14,347,451 $14,634,400 Employee Benefits 5,704,519 5,818,609 5,934,982 6,053,681 Purchased Services 1,583,534 1,615,205 1,647,509 1,680,459 Supplies 7,264,081 7,409,363 7,557,550 7,708,701 Insurance 2,300 2,346 2,393 2,441 Transfer Out 298,172 304,135 310,218 316,423 Total Expenditures $28,642,928 $29,215,787 $29,800,102 $30,396,104 Excess (Deficiency) of Revenues Over Expenditures 13,978 14,258 14,543 14,834 Beginning Fund Balance 7,297,481 7,311,459 7,325,717 7,340,259 Ending Fund Balances $7,311,459 $7,325,717 $7,340,259 $7,355,093 Assumptions Revenue: Budgeted for the continuation of all major federal and state grants. Budgeted for slight increase in revenue at 2% per year. Based on current political environment, some federal grants may not be authorized in future years. Because of the uncertainty, assumed stable funding for this projection.

Expenditures: Budgeted for continued percentage of expenditures for salaries, benefits, supplies and purchased services. Assumed flat funding for the federal grants and did not plan for changes in the food service offerings.

East Junior High School Football 2016

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LONG TERM BOND INDEBTEDNESS The Constitution of the State of Idaho, Article VIII, Section 3, provides that no school district shall incur indebtedness exceeding the revenues available for such year without the approval of 2/3 of the qualified electors voting in the election. The District’s general obligation bonds have been authorized by successful elections. The District follows Idaho Code, Section 33, Chapter 11 “School Bonds” requirements for debt service limitations and debt service payments. The Boise District does not have a formal adopted Board Policy as it pertains to Debt Service. The Board of Trustees has structured all long-term debt to be repaid by levying a tax rate of 70 cents per 1,000 of taxable value in 2017-18. This levy rate is one of the lowest in the State of Idaho. The District has promptly met principal and interest payments on all outstanding bonds and other indebtedness when due. Additionally, no refunding bonds have been issued for the purpose of preventing an impending default. The following table summarizes the long-term debt as of June 30, 2017

Outstanding Long-Term Debt June 30, 2017 Date of Amount General Obligation Bonds Date of Issue Maturity Amount Issued Outstanding Series 2007 6/26/2007 8/15/2017 21,720,000 1,040,000 Series 2012B Refunding (R06) 5/3/2012 7/30/2023 51,645,000 46,095,000 Series 2014 Refunding (R07) 11/13/2014 8/1/2024 11,510,000 11,240,000 Series 2017 8/1/2036 84,585,000 84,585,000 Totals $169,460,000 $142,960,000

The Idaho School Bond Guaranty Act When due, payment of the principal and interest on School Bonds is guaranteed by the Idaho State School Bond Guaranty Program. Pursuant to the provisions of the Idaho School Bond Guaranty Act, Title 33, Chapter 53, Idaho Code (the “Sales Tax Guaranty Program”), and the Credit Enhancement Program, supported by the public school’s endowment fund, pursuant to section 57-728, Idaho Code (the “Credit Enhancement Program”), collectively referred to herein as the “Programs”. The 2009 Legislature adopted Senate Bill 1154, which made several changes to these Programs as described below. The principal change effectuated by Senate Bill 1154 is to create a “two-tiered” program in which school districts may have outstanding up to 20,000,000 of school bonds guaranteed by both the Sales Tax Guaranty Program and the Credit Enhancement Program and may obtain a guaranty solely by the Sales Tax Guaranty Program for bonds in excess of 20,000,000. District’s that previously had bonds guaranteed by both programs in excess of 20,000,000 continue to receive the benefit of the Programs on those bonds. The Bonds are guaranteed by both Programs. Moody’s Investors Service (“Moody’s) has assigned its “AAA” rating to bonds that are guaranteed by both the Credit Enhancement Program and the Sales Tax Guaranty Program. The State created the Sales Tax Guaranty Program to be administered by the State Treasurer for establishing a default avoidance program for voter-approved school bonds. Additionally, it replaces the need for the school districts to seek bond insurance as an interest lowering credit enhancement for their bonds. There is not a statutory limit on the number of bonds that can be guaranteed state-wide under the Sales Tax Guaranty Program (rated “AA1”), but there is an 800,000,000 limit on the amount of bonds that can be supported by the Credit Enhancement Program.

Boise High School 2016

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This guarantee results in a district receiving a higher bond rating, thus reducing interest costs associated with the outstanding debt. This ultimately reduces costs to property taxpayers. The only outstanding bond issue that is backed by the State Guarantee program is the 2012A Refunded Bonds. Bond Levy Equalization Support Program In 2002, the State created a bond levy equalization support program (the “Bond Levy Subsidy Program”) which provides for a subsidy payment (the “Levy Subsidy”) from the State to school districts to offset a portion of the costs of annual bond interest and redemption payments made on bonds issued pursuant to voter authorizations adopted on or after September 15, 2002. Availability of the Levy Subsidy To determine the amount of the subsidy payment, the Idaho State Department of Education (the “DOE”) calculates a value index (the “Value Index”) annually for each school district based on the following three components: (i) the district’s market value per support unit for equalization divided by two; (ii) the average annual seasonally adjusted unemployment rate in the county in which a plurality of the district’s market value for assessment purposes (the “Taxable Assessed Value”) is located; and (iii) the per capita income in the county in which a plurality of the district’s Taxable Assessed Value is located.

Fairmont Junior High School Track 2016

The Levy Subsidy payment to a district is determined by multiplying one, minus the district’s Value Index, times the district’s average annual principal and interest on bonded indebtedness, subject to the provisions that every district with a Value Index of less than 1.5 will receive a minimum payment of no less than 10% of its average annual interest payments. The DOE disburses Levy Subsidy payments no later than September 1 of each year. For newly-authorized bonds, school districts receive their first Levy Subsidy payment on September 1 of the year following the calendar year in which the bonds were issued. To be entitled to a Levy Subsidy payment from the DOE, a district is required to annually report the status of all qualifying bonds to the DOE by January 1 of each year, including bonds approved by the voters that have not been issued. Information submitted includes the following: (1) the actual or estimated bond interest and redemption payment schedule; (2) any qualifying bond that has been paid in full; and (3) other information as may be required by the DOE. The 2017 Legislature appropriated $20,500,000 for Levy Subsidy for Fiscal Year 2018 disbursement, which will be disbursed to qualifying schools on or about September 1, 2017. Amounts available for Levy Subsidy payments in future years are subject to appropriation by the State Legislature each year.

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Benefit of Levy Subsidy to the District Based on information provided by the DOE, the District’s Value Index for Fiscal Year 2017 is approximately 1.37 which is below the maximum index of 1.50, allowing the District to receive a Levy Subsidy payment. The Value Index for future fiscal years (beginning with Fiscal Year 2018) is recalculated annually by the DOE and provided each August, shortly after the beginning of the applicable fiscal year. Based on information provided by the District, and the DOE, the District’s Value Index for Fiscal Year 2018 is expected to be below the 1.50 index cap. If the District’s Value Index is above 1.50 for any fiscal year during the repayment of the Bonds, the District will not receive a Levy Subsidy payment for that fiscal year. There can be no assurance that the District will qualify to receive levy equalization payments from the state or that there will be sufficient funds in the Bond Levy Equalization Fund of the State to make payments to all eligible districts. Further, there can be no assurance that the Bond Levy Subsidy Program will not be altered, amended, or discontinued in the future since the cap is expected to be below the index cap for FY 2018, the District has budgeted to receive $243,565 in bond equalization payments for FY 2017-18. The State of Idaho will start paying on the 2017 bonds in 2018-19.

Career Technical Center 2016 Authorization vs. Utilization Passage of the levy authorized $14 million over 5 years. However, as the economy improved and local property tax revenues increased, the District decreased the amount certified on the levy. In fact, the District never did certify the full amount authorized by passage of the levy, and has reduced the amount during the tenure of the levy. Though the levy authorization gave the District spending authority for $70 million in 5 years, actual expenditures through the 2016-17 school year will have been $37.5 million. Ratings The District applied to Standard and Poor’s and to Moody’s Investors Service for an underlying rating for the 2017 General Obligation Bonds. The District received an underlying rating from Moody’s of Aa1 and an underlying rating from Standard & Poor’s of AA. This is the highest rating of any school district in the State of Idaho. The following table shows all outstanding indebtedness of the District and the payment obligations over the life of the debt. In addition, the table also shows the amount of outstanding debt in relation to the total amount authorized under Idaho Code.

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DEBT SERVICE FUND (310) Outstanding Debt, Debt Capacity and Bond Ratings as of June 30, 2017 Refunding (R06) Refunding (R07) Total by Payment Series 2007 Series 2012B Series 2014 Series 2017 Calendar Date Principal Interest Principal Interest Principal Interest Principal Interest Year 1-Aug-17 1,040,000 21,450 6,100,000 957,950 1,590,000 235,670 9,945,070 1-Feb-18 866,450 203,875 2,873,869 3,944,194 1-Aug-18 6,285,000 866,450 885,000 203,875 2,044,650 10,284,975 1-Feb-19 740,750 186,175 2,044,650 2,971,575 1-Aug-19 6,535,000 740,750 875,000 186,175 1,190,000 2,044,650 11,571,575 1-Feb-20 610,050 168,675 2,032,750 2,811,475 1-Aug-20 6,795,000 610,050 910,000 168,670 1,215,000 2,032,750 11,731,470 1-Feb-21 474,150 150,475 2,020,600 2,645,225 1-Aug-21 7,070,000 474,150 945,000 150,475 2,020,600 10,660,225 1-Feb-22 332,750 141,025 2,020,600 2,494,375 1-Aug-22 7,355,000 332,750 965,000 141,025 2,020,600 10,814,375 1-Feb-23 148,875 121,725 2,020,600 2,291,200 1-Aug-23 5,955,000 148,875 1,005,000 121,725 2,020,600 9,251,200 1-Feb-24 101,625 2,020,600 2,122,225 1-Aug-24 4,065,000 101,625 3,000,000 2,020,600 9,187,225 1-Feb-25 1,955,600 1,955,600 1-Aug-25 5,995,000 1,955,600 7,950,600 1-Feb-26 1,811,875 1,811,875 1-Aug-26 6,280,000 1,811,875 8,091,875 1-Feb-27 1,656,375 1,656,375 1-Aug-27 6,590,000 1,656,375 8,246,375 1-Feb-28 1,496,625 1,496,625 1-Aug-28 6,910,000 1,496,625 8,406,625 1-Feb-29 1,323,875 1,323,875 1-Aug-29 7,255,000 1,323,875 8,578,875 1-Feb-30 1,142,500 1,142,500 1-Aug-30 7,620,000 1,142,500 8,762,500 1-Feb-31 952,000 952,000 1-Aug-31 8,000,000 952,000 8,952,000 1-Feb-32 752,000 752,000 1-Aug-32 8,400,000 752,000 9,152,000 1-Feb-33 542,000 542,000 1-Aug-33 5,135,000 542,000 5,677,000 1-Feb-34 413,625 413,625 1-Aug-34 5,390,000 413,625 5,803,625 1-Feb-35 278,875 278,875 1-Aug-35 5,660,000 278,875 5,938,875 1-Feb-36 137,375 137,375 1-Aug-36 5,945,000 137,375 6,082,375

Total $'s $1,040,000 $21,450 $46,095,000 $7,304,000 $11,240,000 $2,382,815 $84,585,000 $54,163,569 $206,831,834

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District Debt Capacity - ID Code 33-1103 Standard & Poor's Bond Rating Full Sept 2016 Market Value $22,319,411,598 2007, 2012B, 2014 & 2017 Plus: Urban Renewal Value $933,874,607 Rating AA

$23,253,286,205 Moody's Bond Rating 5% of Taxable Market Value 1,162,664,310 2007, 2012B, 2014 & 2017 Less Debt Outstanding 6/30/17 142,960,000 Rating Aa1 Remaining Debt Capacity $1,019,704,310

Bond Indebtedness 6/30/2017 $142,960,000 Less Bond Payments 2017-18 8,730,000

Bond Indebtedness 6/30/2018 $134,230,000

CAPITAL PROJECTS Whitney Elementary Classroom Addition 2016 The District maintains over 255 buildings at 58 sites including; 32 elementary schools, 13 secondary schools, 1 special education preschool center, 1 professional technical center, 143 portable buildings, and approximately 770 acres of ground. The District receives an annual allocation from the State of Idaho from lottery proceeds. The State of Idaho distributes 50% of the annual lottery proceeds to public schools and charters and the other 50% is allocated to the State of Idaho Permanent Building Fund. The District receives approximately $1.55 million annually in lottery proceeds. The District also has a $3-million-dollar supplemental levy, approved by voters in 1988, to acquire, remodel, furnish, and equip new and existing buildings. The levy is transferred annually from the General Fund to the Capital Projects fund. The Idaho legislature passed a new facility law (HB 743) in the 2006 Legislative session. This law requires school districts to set aside monies for maintenance based on total square footage of student occupied buildings. The law further requires that lottery proceeds be used to maintain buildings, purchase equipment or purchase land. The law has a formula that requires a school district set aside 2 percent of a calculated number. The calculation is student occupied square footage times $81.45 per square foot. In the case of the Boise School District, the square footage is approximately 3.65 million times $81.45 times 2 percent. This means in FY 2017-18 the District must expend at least $5.9 million on maintenance or set aside any funds not spent, for future maintenance projects. The law also allocates funding to districts that have low market values, high unemployment, and a low per capita income for the county in which a district is located. These factors are used to calculate a “value index.” The District does not expect to receive any of these dollars since the District’s “value index” is considered quite favorable. Each year the District expends well in excess of the amounts required under this maintenance expenditure law. The projects funded from this fund use proceeds from the sale of property, the voter approved supplemental levy in the amount of $3 million annually, transfers from the general fund and the monies received from the State Lottery Commission. The Board of Trustees approved a 10-year Facility Master Plan (FMP) in November 2016. The plan was developed with the assistance of DeJONG/Richter a facility master planning company. The plan evaluated every school building in the District and priorities were established as to the most critical needs of the District that need to be addressed over the next 10 years. Capital Construction projects were established and maintenance projects were also identified. The capital construction will be managed through the Bond Construction Fund (410) and the maintenance will be managed through the Plant Facility Fund (425). The maintenance work will include HVAC, roofing, electrical, flooring, painting, life/safety improvements, site improvements, parking improvements, etc. The following identifies the overall proposed maintenance expenditures for the next year.

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Budgeted Maintenance Expenditures for 2017-18 Project Locations Project Amount Budgeted Adams Elementary Flooring & Paint $166,761 Cynthia Mann Elementary Flooring 289,761 Hawthorne Elementary HVAC 50,000 Hillcrest Elementary Fire Safety System 76,573 Horizon Elementary Flooring, Roof, HVAC 1,530,836 Jefferson Elementary Flooring 187,428 Koelsch Elementary Fire Safety System 87,287 White Pine Elementary Roof 525,000 W.H. Taft Elementary Plumbing 50,000 North Junior High HVAC 250,000 Boise High Paint 357,643 Capital High Auditorium curtains 83,333 Frank Church High HVAC 100,000

The following identifies the capital construction projects that are funded with bond proceeds and identified in phases. Phase I/2017-2020, Phase II/2020-2023, and Phase III/2023-2026. Listed in the following table is a *Cafegymatorium, this is a multi-purpose room in District elementary schools generally used as a cafeteria, gymnasium and an auditorium. The construction sites for cafegymatoriums include; Maple Grove (Phase I), Hawthorne, Hillcrest, Jefferson, Roosevelt, and W.H. Taft and **Valley View Elementary Schools (Phase III). The cost for this construction is $1,210,000 per site.

Capital Construction Projects Funded with Bond Proceeds Estimated School Action Costs Phase Amity Elementary Rebuild 13,856,920 Phase I

Whittier Elementary Rebuild 13,856,920 Phase I Harris Ranch Elementary New School 13,856,920 Phase II Highlands Elementary Rebuild Main Building, PE & PA Addition 9,680,000 Phase II Mountain View Elementary Rebuild Main Building, PE & PA Addition 8,886,350 Phase II Pierce Park Elementary Rebuild $13,856,920 Phase II Valley View Elementary Rebuild Main Building, PE & PA Addition** 11,651,200 Phase III

New Construction Cafegymatoriums* New Construction 8,470,000 Phase III $94,115,230 Washington Elementary Renovate $5,481,687 Phase II $5,481,687 Pro Tech Addition $13,310,000 Phase I Timberline High Addition $7,381,000 Phase I $20,691,000

Boise High Remodel Old Gym and Performing Arts $15,300,000 Phase I Fairmont Junior High New Gym/Cafeteria/Classroom Additions $5,559,000 Phase I Hillside Junior Hugh New Gym/Cafeteria/Classroom Additions $5,559,000 Phase I Longfellow Elementary PE & PA Addition $4,174,500 Phase I Collister Elementary Remodel, PE & PA Addition $7,361,750 Phase II

Renovation/Addition $37,954,250 Capital Projects Estimated Total $158,242,167 Major & Deferred Maintenance $58,769,730 Facilities Master Plan Total $217,011,897

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CURRENT FACILITY PROJECTS The District continues to utilize the FMP and has implemented an energy management program that produces substantial energy savings. This plan includes training personnel, purchasing energy saving equipment, performing energy audits and obtaining energy rebates. Part of the FMP is the continued maintenance and improvement of District facilities. Each year facility personnel meet with building personnel and evaluate projects to be completed for the upcoming year. The District maintains progress in maintenance of District facilities and continue a well-balanced focus on repair by replacement, extraordinary maintenance projects, general repair projects, and energy/water conservation projects. The District continually lowers its carbon footprint while improving facilities and keeping District operating costs low. Age of Facilities Past planning efforts have identified the need to build new facilities to accommodate population and enrollment growth. The District continues to experience growth in specific areas of the city but at the same time faces many challenges to address aging facilities. The average age of school buildings in the district is 47.5 years, with an average building life estimated at 40-60 years. The District has five buildings that are over 100 years old. Capital High School Entrance rebuild 2012

DEMOGRAPHICS Boise School District personnel track and analyze data relating to demographics, including enrollment, class size, free and reduced lunch, and graduating/dropout data. The District also measures achievement and performance utilizing, standardized testing, criterion measures, Advanced Placement data, and SAT/ACT results on an annual basis or, in some cases, more frequently. The District annually provides data on each school and the successes of each school. School Performance Report Cards are available on the District’s website located at: www.BoiseSchools.org. Presented in the following section is an overview of trends in demographics and achievement. The source data is from the Boise School District Superintendent office unless otherwise noted.

ENROLLMENT The District serves nearly 26,000 students in grades PK-12. District enrollment has remained relatively stable during the past 5 years. In the past ten years [2006-2015] the enrollment in Boise Public Schools has experienced an increase of 818 students. The peak in enrollment in the past ten years occurred in the 2013-14 school year. The following chart illustrates historic enrollment for Boise Public Schools as listed in BSD Facilities Master Plan.

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Boise School District Historical Enrollment – Source: Facilities Master Plan Projected Grade 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 PK 239 188 157 129 122 165 163 133 150 314 300 K 1,833 1,849 1,865 1,841 1,879 1,851 1,929 1,745 1,710 1,704 1,750 1 1,895 1,852 1,943 1,988 1,987 1,949 1,993 1,961 1,908 1,898 1,800

2 1,842 1,914 1,936 1,941 2,014 1,976 1,977 1,919 2,000 1,991 1,900 3 1,908 1,830 1,933 1,910 1,927 2,048 2,024 1,933 2,029 2,055 2,050 4 1,797 1,898 1,863 1,901 1,897 1,905 2,082 1,973 1,937 2,056 2,150

5 1,785 1,800 1,931 1,870 1,911 1,896 1,928 1,996 2,036 1,987 1,990 6 1,763 1,739 1,830 1,932 1,838 1,904 1,907 1,852 2,017 2,087 2,100 7 1,906 1,848 1,828 1,821 1,913 1,873 1,941 1,897 1,902 2,060 2,000

8 1,810 1,876 1,824 1,797 1,862 1,913 1,901 1,985 1,884 1,960 1,985 9 2,100 1,919 1,994 1,999 1,937 1,960 2,019 2,022 2,131 2,063 1,995 10 1,983 2,035 1,896 1,971 1,987 1,951 1,990 2,050 2,000 2,103 2,200

11 1,910 1,939 1,953 1,856 1,927 1,989 1,921 1,962 1,978 1,965 1,985 12 1,950 1,904 1,945 1,981 1,834 1,875 1,993 1,900 1,909 1,942 1,960

Total 24,721 24,591 24,898 24,937 25,035 25,255 25,768 25,328 25,591 26,185 26,165

26,300 BSD Historical Enrollment - DeJong . 26,185 26,165

26,000 25,768 25,700 25,591 25,328 25,400 25,255 25,035 25,100 24,898 24,937

24,800 24,721 24,591

24,500

Enrollment Projections Enrollment projections were developed by DeJONG-RICHTER using the cohort survival methodology and software custom to DR. The cohort survival method for projecting enrollment is standard throughout the educational planning industry. The projections serve as a planning tool and represent a wide variety of information including; attendance, construction, educational policies, employment rates, family composition, housing turnover, and live birth information. In addition, any of the following factors can cause significant changes in projected student enrollment:

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Boundary adjustments Magnet/Charter/Private school opening/closure, Building permits New schools, Census data, Planned, but not built, housing, Change in grade configuration, School voucher programs, Changes/additions in program offerings, Unplanned new housing activity, and Historical enrollment by school, by grade, Zoning changes Interest rates/unemployment shifts,

DeJONG-RICHTER developed low, moderate, high, and recommended enrollment projections for the Boise School District. The low projection illustrates a conservative approach reflecting an economy that may have higher inflation/interest rates, a decline in new housing, and/or a decline in live births. The high projection takes a more liberal approach and reflects an economy that may have lower inflation/interest rates, a high level of new housing, and/or an increase in live births. The moderate falls in between these two approaches.

29,670 30,000 Projected Enrollment for BSD 2016-2026 .. 29,430 28,980 27,970 28,000 26,936

26,000 25,768 25,591 25,635 25,470 25,403 25,035 24,721 24,898 25,022 24,707 24,000 24,352

23,161 22,000 22,251 21,302 20,653 20,000

Open Enrollment Board Policy #3113 delineates the conditions of open enrollment in the Boise School District. The 2003 revision of this policy opened BSD Total Out-of-District Open Enrollment enrollment to out-of-district students at no tuition cost, and 1,300 served to heighten awareness of the process among patrons 1,200 1,167 1,160 1,166 1,150 1,126 living within the district 1,083 boundaries. The fiscal impact 1,100 1,046 1,022 of open enrollment from outside the District is substantial and 1,000 according to the District's Finance Office, open 900 enrollment from outside the District generates ongoing funds for the District.

CLASS SIZE On March 13, 2012, the Boise District went to the voters with a levy proposal. The levy proposal was for an authorization of $14 million a year for 5 years, or an overall cost of $70 million. The first line of the levy proposal laid out the primary intent of the measure: "For the purpose of maintaining low class sizes.” Informational Section Page | 137

The levy passed with 71% voter approval, and the District went forward with the authorization confirmed. Since then, the moneys provided with passage of the levy were intended to maintain class size in the face of reduced state and local funding. Going forward from 2011-12, with use of the levy funding, low average class sizes are maintained in the Boise District.

BSD average K-6 class size 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 23.7 22.8 23.0 23.1 23.1 23.4 BSD average 7-12 class size (excluding LEP and Special Education) 24.5 22.6 22.9 22.0 21.7 21.4 Boise Education Foundation Fall Source: Superintendent

ENGLISH LANGUAGE LEARNER POPULAT ION The Boise School District's English Language Learner program serves K-12 students through a variety of programs. During March 2017, a total of 4,315 students speaking approximately 93 languages were enrolled in our schools. These students add rich diversity and new perspectives to classrooms. Elementary programs are located at magnet sites where certified teachers and assistants provide English language development along with integrated content instruction. Secondary newcomer students receive support through the Borah High School and Hillside Junior High School Bridge Programs while other secondary students receive support in their home schools through English language development courses, in-class support, and sheltered content classes. Source: BSD ELL Department Historical English Language Learner Student Population 5,000 Annual March Totals (unless noted) 4,713

4,500 4,273 4,315 4,224 4,046 3,957 4,000 3,806 3,585 3,529 3,432 3,500 3,352

3,000

Students from all parts of the world, speaking many different languages, now make Boise home and attend its schools. During the early 1990’s, the population of LEP students in the Boise District was less than 100; it is now more than 4,300.

SPECIAL EDUCATION Though the Boise District’s general population has seen enrollment decline in the past decade, the Special Education population grew in the first part of the decade, then declined and is now experiencing a steadily increased. Over the past three years’ special education enrollment has grown by 366 students. Services to autistic and health impaired students represent high-cost special education services.

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More staff is needed to effectively serve these populations. The District has created specially designed classrooms to help provide services for special education students.

3,500 BSD 8 Year Special Education Enrollment

3,300

3,100 3,026 2,883 2,905 2,900 2,777 2,637 2,646 2,660 2,700 2,580

2,500 2009 2010 2011 2012 2013 2014 2015 2016

The majority of the funding necessary to provide services to these special populations comes from the District’s general fund. Federal and State sources provide limited funding for serious emotionally disturbed children and children placed in Group homes within the District boundaries.

FOOD & NUTRITION SERVICES BSD Food & Nutrition Services Program is self-supporting with the exception of social security taxes, (as required by Idaho Code) paid from the District’s General Fund. All expenses incurred, including food, labor, employee benefits, paper and equipment supplies, trash, maintenance and overhead costs are covered by the revenue generated from the sales of meals and federal reimbursements. The department employs approximately 250 qualified staff (working 3 to 6.5-hour shifts) at 45 school serving sites. A trained manager supervises each school. The manager assures the meals and snacks served meet food safety regulations and the USDA menu guidelines. Staff include seven licensed and registered dietitians (including one chef) who supervise the development of menus that are highly nutritious and economical. The Boise School District (BSD) participates in the United States Department of Agriculture (USDA) Child Nutrition Programs providing meals and snacks to students in the District. Current programs include: National School Breakfast, National School Lunch, Pre-School/After School Snacks, Fresh Fruit and Vegetable, Summer Food, Child and Adult Care Food Program, and Community Eligibility Provision (CEP). Reimbursement Rates – 2017-18 School Year Reduced Paid Meals Meals Free Meals Breakfast .30 1.79 2.09 Lunch .39 3.00 3.40 District Prices Meal 2016-17 2017-18 Breakfast 1.35 1.40 Elementary Lunch 2.30 2.40 Breakfast 1.60 1.65 Junior High Lunch 2.80 2.90 Breakfast 1.60 1.65 Senior High Lunch 2.90 3.00

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Breakfast and lunch is served at every school in the District with over 9,500 student breakfasts and 13,000 student lunches per day during the school year. Supper is provided at seven schools as part of community and District after school programs. For the 2017-18 school year, BSD Food & Nutrition Service Department was awarded grant funds of over $338,000 to participate in the USDA Fresh Fruits and Vegetables Program at 15 elementary schools. BSD Food & Nutrition Services Department participates in the CEP, this alternative USDA program is determined, in part, by the total number of students who qualify for free meals at individual schools. The District has CEP available at 18 elementary schools, 3 secondary schools and two satellite sites. At these schools both breakfast and lunch are provided to all students at no cost to the family regardless of their individual family income. The following table shows the free and reduced percentages for the elementary schools for the Free and Reduced Lunch District percentages last five years. *It is important to note that from 2014- 15 to current, percentages are based on Direct School Year Elementary Only Certification numbers obtained from the Department of 2012-13 47.95% Health and Welfare. The overall free and reduced 2013-14 47.31% percentage for all grades for 2016-17 was 41%. 2014-15* 52.30% All programs meet the current Federal and State 2015-16* 49.78% nutritional requirements and qualify for federal 2016-17* 46.42% reimbursement. All meals provided by the Program receive USDA subsidies. Families who meet specific income guidelines, provided by the USDA, may apply to receive free or reduced-price meals and increased subsidies. Other detailed information about the Boise School District Food & Nutrition is located on the District website.

TRANSPORTATION The Boise School District serves a 456-square mile area of Ada County, Idaho, with 32 elementary schools, 8 junior high schools, and 5 high schools serving approximately 26,000 students. Top priority for the District being the safety of these students, the District 5 Year Transportation Comparison Transportation and Boundaries Office supervises the operations of the school bus contractor and the Year Cost Miles Riders adult crossing guard contractor. The District also 2011-12 $6,451,858 1,887,841 5,793 provides information to patrons about school 2012-13 $6,567,074 1,834,314 5,925 attendance boundaries. Detailed information is 2013-14 $6,814,787 1,897,921 6,053 located on the district website Boise Schools 2014-15 $6,841,104 1,936,688 6,030 Transportation. 2015-16 $7,108,931 1,926,406 5,920

SAFETY AND SECURITY The Boise School District takes pride in offering a safe and secure learning and work environment. The Board holds the safety of every student, employee, and school visitor as one of its highest priorities. The Superintendent or designee continually collects and analyzes data to identify problem areas and develop plans to prevent, mitigate and prepare for emergencies and to continually improve the safety of the school environment. The District coordinates safety planning with over with over 15 response agencies and entities to promote a safe school community for the betterment of all children. All district staff are trained in 6 core areas of safety and training is repeated annually. Designated staff members are also required to take additional training in accordance with their roles in safety events. Each District facility has a site-specific, all-hazard emergency response plan. Each plan identifies over 20 specific roles, procedures, and responsibilities in an emergency. Standard elements of each plan include threats, campus disruptions, death on site, targeted violence, earthquake, fire/explosion, flooding, hazardous materials release, extreme weather, suspicious objects, and utility failure. Other plans may be included dependent on circumstances relevant at specific sites.

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The Emergency Management Institute developed the Introduction to Incident Command System (ICS) for Schools (IS-100.SCa for Schools) course in collaboration with the U.S. Department of Education. The course is designed primarily for k-12 school personnel. The overall course goal is to promote school safety by familiarizing how ICS principles can be applied in school-based incidents and preparing school staff to interface with community response personnel. BSD site Administrators are required to complete this one- time online introduction course. Course Objectives: ICS applications in school-based incidents. ICS organizational principles and elements. ICS positions and responsibilities. ICS facilities and functions. ICS planning.

In addition, staff will learn the steps that should be taken to be accountable for their actions during an incident. The School Resource Officer program in Boise was one of the first such programs in the nation. The District has maintained a partnership with the Boise Police Department since 1970 to conduct case investigations, develop relationships, enhance student safety, facilitate communication, and support activities. Currently 20 full time Boise Police Departments SRO’s are deployed in all secondary schools as well as 6 district-employed security officers at district high schools. The Boise School District strives to maintain programs to allow all students to learn in a safe and secure environment, including specialized programs for students with serious disciplinary violations who would normally be suspended or expelled. ACHIEVEMENT DATA The following information portrays facts about the Boise School District college preparation. As part of District commitment to ‘Educating Today for a Better Tomorrow,’ we are committed to improving each student’s preparedness for college, career, or citizenship after high school graduation. The source data is from the Boise School District Superintendent office/Data Points website unless otherwise noted. Idaho Consolidated Plan Under Every Student Succeeds Act (ESSA) each state is required to submit a State Plan articulating how the law will be implemented. The Idaho State Department of Education (SDE), under the direction of Superintendent Ybarra, is committed to developing a thoughtful consolidated State Plan that reflects both the new ESSA requirements and SDE's strategic plan goals in supporting schools and students to achieve. ESSA was signed into law on December 10, 2015. This new law replaces the No Child Left Behind Act (NCLB, 2002) and reauthorizes the Elementary and Secondary Education Act (ESEA, 1965). Idaho's Consolidated Plan goals are: • All Idaho students persevere in life and are ready for college and careers; • All education stakeholders in Idaho are mutually responsible for accountability and student progress; • Idaho attracts and retains great teachers and leaders. Developing the State Plan requires meaningful consultation with stakeholders representing a diverse cross- section of district and school representatives, professional organization representatives, and state leadership members. Additional information may be found on the Idaho State Department of Education website.

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ADVANCED PLACEMENT (AP) SCORES AND PARTICIPATION Advanced Placement classes are rigorous, college-level classes taught by certified high school teachers and audited by the College Board. Individual colleges and universities determine credits or course waivers for AP test scores. The College Board, which offers AP course outlines and audits districts' fidelity to the AP curricula, provides a comprehensive list of college credit policies for AP exams, even if a student does not score a 3 or above on an AP test, the experience of taking a college-level test will help a student to succeed in college.

4,900 BSD Advanced Placement Exams Written . 4,603

4,200 3,670 3,433 3,500 3,220

2,800 2,423 1,866 2,100 1,772 1,277 1,400 1,093 877 586 700 498

-

Each of Boise's traditional high schools offer at least 24 Advanced Placement courses. AP exams are administered in the first two weeks of May each school year. Tests are scored in a central location by teachers using a rubric provided by the College Board. It's important to note that Advanced Placement exams are scored on a 1-5 scale, with scores of 3, 4, and 5 eligible for college credit or waiver of coursework. The number of Advanced Placement exams written in 2017 increased by 631, and stands at the highest level ever. Students sat for 33 different exams. The newest exams were in Seminar and Computer Science Principles. The largest number of exams were taken in English Language (604), Psychology (326), and Calculus AB and US History (315).

SAT The SAT, assesses students on reading and writing (combined) and mathematics. An essay section that Idaho includes for the Statewide School Day Administration is scored and reported separately. The test has two subtests, Reading, Writing & Language, Mathematics and an Essay. The total possible score on the test is 1,600, subtests have a maximum score of 800, and a total possible score of 8 for the essay. Test are given to District Junior students. Resources and practice materials and tests are available for every student free of charge.

SAT Average Scores School 2016 Total 2017 Total Boise 1,114 1,140 Borah 995 1,004 Capital 1,041 1,048 Timberline 1,097 1,095 District 1,046 1,060 Idaho State 999 999 Riverglen Junior High School Archery 2016

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A total of 18 BSD high school students were named Commended National Merit Scholars. Approximately 1.5 million high school students take the Preliminary SAT/National Merit Scholarship Qualifying Test (PSAT/NMSQT®) each year. In late September, more than two-thirds (about 34,000) of the approximately 50,000 high scorers on the PSAT/NMSQT® receive Letters of Commendation in recognition of their outstanding academic promise. Commended Students are named on the basis of a nationally applied Selection Index score that may vary from year to year and is typically below the level required for participants to be named Semifinalists in their respective states. The names of Boise School District's National Merit Semifinalists were announced here in mid-September 2016. Although Commended Students do not continue in the competition for National Merit® Scholarships, some of these students are candidates for Special Scholarships sponsored by corporations and businesses. Criterion Testing The State requires criterion tests. These are assessments in which some criterion for success, such as “reading at grade level” or “competence in writing” is set. The Idaho Reading Indicator (IRI) is an individually administered fifteen-minute assessment of reading ability, conducted with students across the state of Idaho two times a year (fall, spring). Student performance is scored as: Benchmark “at grade level" (score 3), Strategic "near grade level" (score 2), or Intensive "below grade level" (score 1). Percentages of Benchmark "3" scores illustrated in the following table: IRI District/State Score Summary of Students at Grade Level 2016-2017 1st 2nd 3rd School Year Kindergarten Grade Grade Grade Boise 84.2% 82.5% 81.0% 87.2% Fall 2016 Idaho 78.0% 83.4% 79.3% 85.6% Spring Boise 89.0% 84.7% 84.6% 89.1% 2017 Idaho 92.7% 85.0% 84.7% 88.2% Source: 6/2017 ISDE Public Reports

GRADUATION RATES The State of Idaho calculates Graduation (Completer) Rates for each Idaho high school using data submitted about dropouts and completers by individual districts. Graduation Rate is used as the third academic indicator (ISAT math, and ISAT reading are the first two) in evaluating the school's status for Adequate Yearly Progress under the No Child Left Behind law. The formula for calculating graduation rate is devised by the National Center for Education Statistics, and can be summed up as follows: Completer (year 4) / (Completer (year 4) + grade 9 dropouts (year 1) + grade 10 dropouts (year 2) + grade 11 dropouts (year 3) + grade 12 dropouts (year 4).

Percentage of Boise School District Graduating Students School 2012-13 2013-14 2014-15 2015-16 Boise 97% 97% 92% 94% Borah 96% 98% 87% 89% Capital 98% 95% 91% 91% Timberline 98% 99% 93% 95% Annual Totals BSD Superintendent Office

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This formula provides for counting of dropouts and calculation of graduation rates for successive classes of students. Students who return to school after their class graduates and drop out again potentially count against the school’s graduation rate multiple times. Graduation rates calculated using the NCES formula is often understated because of this flaw in the formula.

RECOGNITION National Merit Finalists: Boise School District had 45 high school students selected as National Merit Finalists in the 62nd annual National Merit Scholarship Program. These academically talented high school seniors now have an opportunity to continue in the competition for some 7,500 National Merit Scholarships East Junior High Chaeerleaders2016 worth about $33 million that will be offered spring 2018. Half of Idaho's total number of 2017 National Merit Semifinalists (95) were from the Boise School District (47). Boise School District enrolls about 9% of the total number of public school students in the state of Idaho. The Health Project: The Health Project announced Boise School District selected to receive the 2016 C. Everett Koop National Health Award. This prestigious national award recognizes organizations with outstanding health promotion programs that produce documented health improvements and cost savings. In 2011, Boise School District created a comprehensive wellness program for its 3,000+ employees, who were dispersed over 58 geographical locations. The aim of this multi-year program is to improve employee health behaviors, lower elevated health risks, prevent chronic diseases and curb rising healthcare costs. The program has produced evidence of positive changes in behaviors, improvements in biometrics associated with health risks and boosted mental health. Evaluation of six years of medical claims data found that wellness program participants cost significantly less than non-participants. For every dollar, the district spent on wellness, it saved $3.50 in health care costs. From 2009 to 2014, the district experienced no overall increases in health care costs. Borah Students Place 2nd in Division in 2017 Physics Bowl: A team of Borah High School students achieved a significant milestone in placing 2nd in Division 2 (2nd year or higher physics), Region 14 (Northwest states and the Philippines) in the recently held 2017 Physics Bowl. The team score consisted of the five individual scores by graduating seniors. Borah placed higher than schools from the Philippines and the State of Washington. Borah also scored higher than any Northern California school (Region 13) and would have placed 3rd if scored with Southern California. Timberline High Tennis Repeats as Champions of Capital Invitational Tennis Tournament: Timberline Tennis Team (pictured) competed against a field of 32 teams to take home first place in the recently held Capital Invitational Tournament (April 28, 29, 2017). The tournament is in its 37th year and included teams from all over Idaho, Washington and Oregon. Timberline High School Tennis 2016

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Boise District Students Take Top Honors at National Invention Convention: The following Boise School District students took home top honors at the recently held National Invention Convention held in Washington, D.C. June 2017. The event provides a live, in-person opportunity for youth inventors and entrepreneurs in grades 4-12 to display their critical thinking skills through inventing, innovating, and entrepreneurial activities. Out of 300 students from grades 4-12 representing 14 states, Idaho again had one of the highest percentage of attendees to winners ratio = 38%, reported contest organizers. Jules Verne Award for Forward Thinking Innovation and Global Change sponsored by the Paul G. Allen Foundation Award: Taelyn B., Roosevelt Elementary student, is pictured accepting the award. Taelyn, the recipient of the Invent Idaho Southwest Regional Best of Show Grades 5-8 receives the award and placed in the Invent Idaho State Finals Best of Show Grades 5-8 award is for her project "Mare Sanum (Healthy Sea) Fishing Net." Further information about the District is located on our website: www.BoiseSchools.org or by calling Public Affairs and Information Office, (208) 854-4064.

EDUCATION PROGRAMS The Boise School District implements a number of innovative programs to enhance the education of children in Ada County. While offering more unique and increased choice and opportunity for the community, program initiatives supplement the District’s goal in ensuring that all students meet high standards of performance in learning. Identified below are descriptions of a number of major programs in the District. Advanced Opportunities Advanced Opportunities allows students to individualize their high school learning plan to get a jump-start on their future. These options include Overload Credits, Dual Credit, Advanced Placement, and Exams relating to; International Baccalaureate, and Career and Technical Education programs. The Fast Forward Program provides every student in grades 7- 12 who attend an Idaho public school an allocation of $4,125.00 to use towards: Advanced Placement Science Students 2016 Advanced Placement is the premier Boise School District program for high school students. Advanced Placement courses are challenging, rigorous college level offerings taken by District students in over twenty subjects. The program has grown from its inception in 1980, when 95 Advanced Placement exams were given, to a status of 4,603 exams in 2016-17. Colleges and Universities commonly use results of AP tests in granting course credits or waivers from particular classes. AP exams are administered in the first two weeks of May each school year. They are scored in a central location by teachers using a rubric provided by the College Board. The AP exam scoring scale is 1-5, with scores of 3, 4, and 5 considered as eligible for college credit for the course. Classes are taught by certified high school teachers and audited by the College Board. A majority of colleges and universities offer credit and/or waivers for particular scores on Advanced Placement exams, and the College Board maintains a website where students and parents can see AP credit policies of each college/university. Each of Boise's traditional high schools offers at least 24 Advanced Placement courses. AP exams are administered in the first two weeks of May each school year. Whether or not students receive credits or course waivers for AP test scores is determined by individual colleges and universities. The College Board, which offers AP course outlines and audits districts' fidelity to the AP curricula, provides a comprehensive list of college credit policies for AP exams, even if a student does not score a 3 or above on an AP test, the experience of taking a college-level test will help a student to succeed in college.

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Advancement Via Individual Determination (AVID) Advancement Via Individual Determination is a proven college readiness system, established over 35 years ago, that uses research-based strategies and curriculum to help close the achievement gap by preparing all students for college readiness and success in a global society. BSD first implemented AVID at Fairmont Junior High in 2006. Since then, the AVID system has been implemented in every junior high and high school in the District. AVID is a system for “academic middle to upper academic middle” students, however, AVID students must be hard working, have a positive attitude, and be collaborative in nature. They must also have a strong desire to attend school beyond high school and have the individual determination to do what it takes to get there. AVID students are placed into college preparatory classes (Acc./AP), designed to fulfill the requirements needed for entry into college. AVID students have the potential for academic success in these courses, but need support from teachers, AVID students and university tutors. The true motivation to succeed in AVID, as well as in all classes, comes from students themselves.

BSD Historical AVID Enrollment 1,500 1,312 1,195 1,200 1,043 1,099 1,034 875 900 574 600 339 207 281 300 85 0

Bridge Program The Bridge program is a program-within-a-school that provides an intensive English language program to limited and non-English speaking students in grades 7-12. Bridge is a program primarily for newcomers to the country. This program provides the opportunity for junior high and high school students to build a strong English foundation through content instruction before attending their home schools. The program is hosted at Borah High School and Hillside Junior High School. Classical Education Program Classical education is a model of education following an ancient pattern call the trivium which divides learning into three distinct stages: Grammar (grades K-4); Logic (grades 5-8); and Rhetoric (grades 9-12). In the spring of 2009, the Boise School District Board approved adoption of a public Classical Education program to be located at Pierce Park International School. The Classical Education curriculum is fully integrated into a variety of courses offered at secondary schools. Dual Language Program The Boise School District is pleased to offer kindergarten through sixth grade Spanish/English dual language programs at Whitney and Whittier Elementary Schools. Each program will continue to offer AM and PM kindergarten session. A child does not have to have kindergarten dual language experience to enroll as a first grader. Dual language is a program strand within each school where half of the instruction is provided in English and the other half in Spanish. Because students enrolled in the program become Whitney and Whittier students, opportunities, and services typical to both schools will be available to dual language students. Extended Day Kindergarten – Tuition Based The State of Idaho does not fund extended day kindergarten. The current funding formula only pays for a half-day program. User fees fund the Extended Day Kindergarten program. Fees are determined based on the number of students enrolled in the program. Each site must have a minimum of 18 students enrolled. There is a one-time application fee of 35.00 and the monthly tuition rate of $250.00. The District sites offering the program are: Amity, Hidden Springs, Highlands, Liberty, Longfellow, Lowell, Maple Grove, Pierce Park, Roosevelt, and Shadow Hills Elementary schools.

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Preschool Project Boise Pre-K Project is a partnership between the City of Boise, Boise School District and committed community partners focused on providing high-quality preschool in the Vista Neighborhood. Boise School District operates the Boise Pre-K Project, offering two classes at Hawthorne and one class at Whitney Elementary Schools. "The research is clear that pre-k works," explained Dr. Don Coberly, Superintendent, Boise School District. Part of the City of Boise's Energize Our Neighborhoods initiative, Boise Pre-K Project will serve income-qualified pre-school children of the Vista neighborhood of Boise. Gifted Services The Boise School District Gifted Program strives to be a model of excellence, providing professional expertise and exemplary resources to develop intellectual rigor, social conscience, and creative thinking, in a diverse population of gifted youth. This constructive and collaborative program succeeds through the commitment of school, families, and community. The Boise School District provides services to gifted children that respond to their unique social, emotional, and cognitive needs. Harbor Method Program The Harbor School Method is a child centered educational model built on high expectations for both student behavior and academic endeavor. The Harbor School Method provides a comprehensive plan for character education and a rigorous program of core subject instruction. Key characteristics of the Harbor Method include a focus on high academic and behavioral expectations for all students, a core knowledge curriculum, interactive and engaging direct instruction methods to ensure each child's success, and high levels of parent involvement. The method proactively sets up an environment that allows students to focus on learning while in a safe, secure setting. The Harbor Method program is offered at Hidden Springs and Owyhee-Harbor Elementary Schools. International School Program The International School program, based on Global Education and World Language Instruction, is located at Longfellow Elementary. The expanded social studies curriculum includes a focus on countries of study. Students are exposed to a curriculum enriched by historic, geographic, and cultural extensions that provide frequent opportunities for students to explore, understand, and draw conclusions with other people, cultures, and historical experiences. Students are provided with weekly foreign language instruction in Spanish. BSD Music Student 2016 Montessori Program The mission of Boise School District Montessori Project is to foster self-motivated, responsible, life-long learners by providing an opportunity for students to meet high academic standards using the Montessori philosophy and methods of education. The program is located at Liberty Elementary school. The Montessori program coexists with the traditional school program and operates on the same calendar. The District’s goal is to implement the Montessori pedagogy by providing a prepared learning environment with materials and classroom organization specific to the Montessori Method and a highly qualified, dual certified (Idaho State Certification & Montessori Certification) teacher with a classroom aide. Career Technical Center The Career Technical Center provides Ada County secondary students with workforce skill development and a seamless transition to active participation in economic and community roles. Instructors are industry certified and bring a wealth of experience to the classroom. Their focus is to prepare students for transition to post-secondary training and careers beyond high school. The center promotes student organizations such as: SkillsUSA, Health Occupation Student Association (HOSA), Distributive Education Clubs of America (DECA), Technology Student Association (TSA), and Family Career and Community Leaders of America (FCCLA)

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Treasure Valley Mathematics and Science Center The Treasure Valley Math and Science Center (TVMSC) is a partnership program between the Boise, and Meridian School Districts. The program serves area public and non-public school students and is located at Riverglen Junior High and Capital Senior High School. TVMSC is a unique learning community that offers opportunities in mathematics and science education unlike those found in traditional school settings. The design of this curriculum is for students with a strong interest/ desire to excel in mathematics and science. A key focal point of the instructional program is group and paired activities that require students to work as a member of a research team. Students collaborate in posing questions, designing experiments, acquiring and analyzing data, and finally, presenting their findings. CERTIFIED/CLASSIFIED PERSONNEL The District staff is highly educated and experienced. Ninety-two percent of eligible certified employees belong to the Boise Education Association. The District and the Boise Education Association use a collaborative approach to bargaining. The current contract for the 2017-18 school year was ratified by over 99.6% of the voting members. The District recruits and retains quality employees. Approximately 66 percent of our certified staff have earned their Master’s degree or higher. Offering competitive salaries and benefits, providing good administrative support, and marketing the District to potential applicants are some of the ways the District retains such a remarkable staff.

% staff with Associate BA/BS MA/MS 6 Year Doctorate Other Total Master’s Degree + State of Idaho 42 11,561 5,687 494 176 8 17,970 35% School Districts Boise 7 612 1,075 81 37 0 1,812 66% West Ada 2 1,161 880 75 16 0 2,134 46% Pocatello 0 518 174 13 6 0 713 27% Bonneville 0 464 134 26 8 0 632 27% Nampa 8 490 357 28 7 0 890 44% Vallivue 0 328 106 12 1 0 447 27% Coeur D' Alene 2 437 168 0 4 2 614 29% Moscow 0 68 90 9 4 0 170 60%

2015-16 Staff Education Level District Comparison 100% % of Staff with Masters Degree or Higher

80%

60% 66% 60%

40% 46% 44% 35% 20% 27% 27% 27% 29%

0% State of Boise West Ada Pocatello Bonneville Nampa Vallivue Coeur Moscow Idaho SD SD SD SD SD SD D'Alene SD SD

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STAFF INFORMATION - ALLOCATION OF RESOURCES District staffing resources are evaluated throughout the year based on current enrollment needs. As students move into and out of the area, schools evaluate current staff needs. If changes must occur during the year, principals and supervisors will work with the Area Director and Deputy Superintendent to determine if staffing must be increased from the original budget. All schools allocate staff resources based on their enrollment by grade or subject and the needs of their students. Special programs offered in specific buildings allocate staff based on the needs of the particular program. Title I allocations are based on student population and poverty. Board Policy states the District will strive to achieve no greater than the following class size ratios: Kindergarten/ First = 23 students per class Second/ Third = 26 students per class Fourth/ Fifth/ Sixth = 32 students per class Junior/ Senior High = 160/students/teacher contact/day Alternative High = 18 students per class As part of the budgeting process, all principals and program supervisors are required to meet with the Area Directors to discuss staffing needs and program placements. This occurs in the Spring of each year. Staffing requests are reviewed to determine if they follow the direction of the Strategic Plan. Once it is determined that the request fits into the Strategic Plan of the District, priorities are developed to meet budget constraints. During the FY 2017-18the following staffing priorities were included in the budget:

Staffing Changes 3% Increase on Base Salaries Movement on salary schedules for education and experience Shift from federal funding sources: 1.00 Professional Development Administrator (Title II) 2.00 Community Schools Coordinators (Title I) 2.30 Para professionals (Neglected and Delinquent)

New positions: 6.00 Reading Para professionals 1.00 CTE Supervisor 3.00 ELL teachers (Garfield, Jefferson and Borah) 1.00 Behavior Interventionist (Hillside) 1.00 GATE (Garfield) 7.00 Custodians (6 at schools, 1 at F&O compound 1.00 Dual language 2.00 Carpenters

Special Education ( IEP Nov 2016 reported 3,026) (IEP Nov 2015 reported 2,905) 3.00 Special education teachers (Lowell Excel, Various) 5.00 Special education assistants ( Les Bois, Hillside, Capital, Lowell, Various) 0.5 Psychologist 0.5 Occupational Therapist 1.0 Speech Language Pathologist 1.0 Behavioral Interventionist Pay differential for custodial swing shift 15 staff members at 7.5% rate increase $20,000

Boise School District Certified & Non-Certified FTE Trends The following table shows the staffing history from all funding sources for the last four years and the anticipated staff for the 2017-18 school year.

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Boise School District FTE Employee Total Proposed Certified Activity 2013-14 2014-15 2015-16 2016-17 2017-18 Superintendent 1.00 1.00 1.00 1.00 1.00 Assistant Superintendent 1.00 - 1.00 1.00 1.00 Director 5.00 6.00 5.00 4.00 5.00 Supervisor/Coordinator 14.98 16.19 15.69 17.40 15.69 Principal-Elementary 32.50 32.00 33.00 32.50 33.00 Principal-Secondary 14.52 13.96 13.43 13.48 13.43 Assistant Principal 24.45 28.71 27.71 28.46 27.71 Education Media Generalist 13.20 13.25 13.26 14.00 13.26 Teacher-Elementary 767.82 775.65 773.78 775.25 784.00 Teacher-Secondary 725.27 739.76 751.92 762.94 763.00 Audiologist 1.00 1.00 1.00 1.00 1.00 Counselor 74.86 74.32 75.47 76.01 78.47 School Nurse 27.07 26.85 27.86 27.95 27.86 School Psychologist 21.30 22.30 22.30 22.30 22.80 School Social Worker 10.40 10.40 10.40 10.50 12.40 Speech/Language Pathologist 37.90 37.90 39.00 40.00 39.00 Occupational/Physical Therapist - 1.00 - - - Total Certified 1,772.27 1,800.29 1,811.82 1,827.79 1,838.62 Business Manager/District Clerk 4.00 4.00 4.00 3.43 4.00 Clerk - Board of Trustees 0.90 0.90 0.90 0.90 0.90 Office Clerical – District 45.72 Office Clerical – Building 73.80 72.73 74.33 70.82 74.33 Personnel/HR Services 2.70 2.70 1.80 1.80 1.80 Public Information 1.80 1.80 1.80 1.80 2.00 Custodian Supervisor 1.73 1.88 1.88 1.88 1.88 Custodial, Maintenance Personnel 161.27 157.38 151.58 162.48 171.58 Food Service – Supervisor 1.80 1.80 2.70 2.70 2.70 Food Service – Manager 3.58 3.60 2.70 3.61 2.70 Food Service – Food Preparation 79.23 77.94 81.98 80.66 81.98 Building/Grounds Supervisor 3.76 4.55 1.88 3.76 1.88 Building/Grounds Personnel 73.25 71.14 72.25 73.38 74.25 Instructional Assist. - Regular Ed 11.38 12.97 14.58 15.20 14.58 Instructional Assist. - Special Ed 200.90 196.64 200.88 204.16 210.88 Instructional Assist. - Title I 1.53 1.22 1.22 - - Instructional Assist. - ELL/LEP 17.33 18.62 14.81 12.66 14.81 Interpreter - Hearing Impaired 5.66 5.25 7.17 6.48 7.17 Library Assistant 32.82 32.16 32.14 32.88 32.14 Transportation Supervisor 0.90 0.90 0.90 0.90 0.90 Safe Environment - Security Personnel 44.86 38.33 36.47 29.98 36.47 Safe Environment-Playground/Noon/Hall 32.34 35.01 34.56 35.16 34.56 Health Assist. 7.16 7.93 15.16 13.57 15.16 Special Project Personnel 0.80 0.80 0.80 0.80 0.80 Other Non-Certified, Specify 0.90 0.90 0.90 0.90 0.90 IT Technology/Data/Analysis Services 11.28 11.03 11.16 10.22 11.16 Computer Technology Technician 6.58 7.45 6.58 5.64 6.58 Total Non-Certified 827.98 815.72 822.96 828.99 854.94 Total Certified 1,772.27 1,800.29 1,811.82 1,827.79 1,838.62 District Total 2,600.25 2,616.01 2,634.78 2,656.78 2,693.56 Current 07/17 Source: Idaho Department of Education **FTE listed in positions moved to * Teacher-Elementary/Instructional Assist. - Regular Ed

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Certified Salary Schedule The District negotiated with the BEA for a one-year contract, the contract will run through 2017-18 school year. The contract authorized a 189-day calendar which includes two stipend days for professional collaboration. The salary schedule is developed to encourage staff to obtain additional education.

2017-2018 Certified Salary Schedule - Teacher - Counselor – Nurse

I II III IV V BA+45 VI VII VIII Index BA BA+9 BA+15 BA+30 or MA MA+9 MA+15 MA+30

(0) A 38,121 38,402 38,681 38,962 39,242 39,803 40,363 40,957

(1) B 38,402 38,681 38,962 39,242 39,803 40,363 40,957 43,006

(2) C 38,681 38,962 39,242 39,803 40,363 40,957 43,006 45,157

(3) D 38,962 39,242 39,803 40,363 40,957 43,006 45,157 47,414

(4) E 39,242 39,803 40,363 40,957 43,006 45,157 47,414 49,785

(5) F 39,803 40,363 40,957 43,006 45,157 47,414 49,785 52,273

(6) G 39,803 40,363 43,006 45,157 47,414 49,785 52,273 54,888

(7) H 39,803 40,363 45,157 47,414 49,785 52,273 54,888 56,260

(8) I 39,803 40,363 45,157 49,785 52,273 54,888 56,260 57,666

(9) J 39,803 40,363 45,157 49,785 54,888 56,260 57,666 59,107

(10) K 39,803 40,363 45,157 49,785 56,260 57,666 59,107 60,585

(11) L 39,803 40,363 45,157 49,785 57,666 59,107 60,585 62,100

(12) M 39,803 40,363 45,157 49,785 59,107 60,585 62,100 63,653

(13) N 39,803 40,363 45,157 49,785 60,585 62,100 63,653 65,244

(14) O 39,803 40,363 45,157 49,785 62,100 63,653 65,244 66,876

(15) P 39,803 40,363 45,157 49,785 63,653 65,244 66,876 68,547

(16) Q 39,803 40,363 45,157 49,785 63,653 65,244 66,876 70,261 Based on 189 days includes 2 PLC days.

For initial placement on this schedule (determined by the individual’s experience index step and education lane), the maximum salary for teachers new to the District will be $66,876. Employees hired into the District will be subject to an Experience Index adjustment for initial salary schedule placement. Placement after this adjustment may not match the employee’s actual years of certificated teaching experience. See the “New to District – Experience Portability Schedule” under the Human Resources tab of the Boise School District website for that adjustment calculation.

Career Technical Center 2015

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Classified Salary Schedule The classified salary schedule allows the District to attract and retain employees, offer competitive starting pay rates, maintain internal and external equity and be affordable in the future. Classified base salaries were increased by 3 percent. This table is the approved classified salary schedule and position descriptions follow.

2017-2018 District Support Classified Salary Schedule

Minimum Maximum

Index 2 3 4 5 6 7 8 9 10 11 12 13 14 C 11.32 11.77 12.24 12.74 13.06 13.37 13.70 14.05 14.40 14.77 15.13 15.51 15.90 D 12.23 12.73 13.23 13.76 14.10 14.46 14.81 15.18 15.56 15.95 16.35 16.77 17.19 E 13.21 13.74 14.29 14.86 15.23 15.61 16.00 16.40 16.81 17.24 17.68 18.12 18.56 F 14.25 14.83 15.42 16.04 16.45 16.86 17.28 17.72 18.17 18.63 19.10 19.58 20.07 G 15.40 16.02 16.66 17.33 17.76 18.22 18.68 19.14 19.62 20.12 20.62 21.15 21.67 H 16.64 17.31 18.00 18.72 19.19 19.67 20.16 20.67 21.19 21.71 22.26 22.81 23.39 I 17.96 18.69 19.43 20.21 20.72 21.24 21.76 22.30 22.87 23.44 24.03 24.62 25.24 J 19.41 20.19 20.99 21.83 22.38 22.94 23.52 24.10 24.70 25.31 25.94 26.60 27.28 K 20.96 21.80 22.67 23.58 24.17 24.78 25.39 26.02 26.67 27.35 28.04 28.74 29.46 L 23.48 24.42 25.39 26.40 27.06 27.74 28.44 29.15 29.87 30.61 31.39 32.17 32.97 M 26.29 27.35 28.44 29.57 30.31 31.07 31.84 32.64 33.45 34.30 35.15 36.04 36.93

Ital Field Trip TVMSC 2016

The following includes definitions for the grade level and step structure positions for this salary schedule. Any position may or may not be listed and positions and placement are subject to change from the print date of this document.

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2017-2018 District Support Classified Pay Position C H I continued Auditorium Technician Academic Interventionist Registrar/Jr. High AVID Tutor Administrative Asst./Elem. Transition Specialist Child Care Provider Administrative Asst./Principal Sr. High Welder/Mechanic Custodian I Advanced Opportunities Coordinator J Food & Nutrition Worker Auditorium Tech Asst. Shop Foreman, Carpenter & Glass I/T College Student Intern Behavior Support Specialist Asst. Shop Foreman, Electrical Laborer-Temporary Carpenter Asst. Shop Foreman, Grounds Office Asst. Department Clerk Asst. Shop Foreman, HVAC Receiving/Data Entry Clerk ELL Intake Specialist Asst. Shop Foreman, Painter School Support Asst. Food Service Manager/Elem Asst. Shop Foreman, Plumbing & Safety D General Technician Asst. Shop Foreman, Support Team Book Warehouse Driver Glazier/Carpenter COTA Educational Tutor Grant Support Asst. Community Relations Facilitator ELL Tutor Graphic Designer Ed. Sign Language Interpreter (EIPA) Custodian II Health Tech PTA Head Custodian Asst./Jr. High Painter K Reading Tutor Private Duty Nurse Ed. Sign Language Interpreter (RID/NAD) Read Right Tutor Security Officer Financial Specialist Title I Tutor Support Team Tech IBI Professional Warehouse Worker Tool Room Monitor Site Support Specialist E I L Library Paraprofessional Administrative Technician Foreman, Carpenter & Glass Special Ed Asst. Book Warehouse Manager Foreman, Electrical Shop F Business Tech Foreman, Grounds Shop Apprentice - Trade College and Career Liaison Foreman, HVAC Food Service Asst. Manager/Elem. Community Schools Coordinator Foreman, Mechanic Shop Lead Warehouse Worker Ed. Sign Language Interpreter Foreman, Plumbing & Safety G Ed. Transcriber Foreman, Project Administrative Asst./DSC Electrician M Administrative Asst./Secondary Employee/Benefits Analyst Community Education Coordinator Custodian Asst./Sr. High Executive Asst. Custodial Services Area Manager Detention Monitor F&O Accounting Financial Accountant Equipment Operator Food Service Manager/Secondary Food & Nutrition Area Manager Food Service Asst. Manager-Sec Head Custodian/Secondary Network Engineer Head Custodian / Elementary Language Support Specialist Security Specialist JFK Site Coordinator Mechanic Strategic Partnership Coordinator Sprinkler/Irrigation Tech Students Records Asst./Sr. High Systems Analyst Plumber Systems Engineer Refrigeration/HVAC Tech Wellness Coordinator

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Benefits Package The School District provides high quality benefits package to all full-time employees including District Provided Benefit Totals 2017-18 medical, dental, vision, and life insurance. Other District Cost for Employee Per: benefits include employee assistance program (EAP), disability income insurance, worker’s Benefits Month Year compensation insurance, unemployment insurance, Medical 608 7,296 sick leave bank, holidays, vacation, credit union, Dental 45 540 and professional development, periodic season Vision 16.50 198 passes, and discounts. Term Life 8.33 100 Boise School District promotes improved employee EAP 2 24 health and vitality with a multi-faceted wellness plan, and provides directions for filing worker's Totals $680 $8,160 compensation claims (for workplace injuries), and addresses other risk management questions and concerns. DISTRICT PROFILE Boise City serves as both the Ada County seat and Idaho State capital. The Boise City-Nampa Metropolitan Service Area (MSA) includes five counties, Ada, Boise, Canyon, Gem, and Owyhee Counties. The Boise City-Nampa MSA forms the regional trading center for the Southwestern part of Idaho and the center of Idaho’s state government. Manufacturing, corporate headquarters, financial services, utilities, regional healthcare, regional shopping, government, and transportation are the backbone of the Ada County portion of the Boise City-Nampa MSA.

EMPLOYMENT Idaho’s average unemployment rate through November 2016 was 3.8 percent, three tenths‐of‐ a‐percent lower than the average for 2015. Idaho’s unemployment rate was the 10th lowest in the nation in November 2016, indicating the relative good health of labor force employment compared to the nation. Idaho’s unemployment rate has been below the national average since August 2009, just over six years. Department analysts expect the current trend of Idaho’s low unemployment level to remain consistent at or below 4 percent through SFY2018. The U.S. Downtown Boise 2016 Federal Reserve anticipates the average national unemployment rate for 2018 to be 4.5 percent. Source: ID Labor Market Outlook The Ada County labor force grew significantly between 2006 and 2016, increasing by over 31,000. The labor force increased 3.4 percent between 2015 and 2016, the largest increase in more than 10 years. Ada County has more jobs than its labor force supports, requiring commuters from neighboring counties to fill them. During 2016, the unemployment rate continued to decline, dropping 0.4 points from 2015, to 3.3 percent. The county consistently posts rates below the statewide average. Source: IDL Workforce Trends

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When compared with the prior year, the unemployment rate for Boise in the second quarter dropped 160 basis points, from 5.8% to 4.2%; the unemployment rate dropped to 4.0% in May and rose to 4.2% in June. When compared to the prior quarter, the unemployment rate for Boise dropped 70 basis points. Boise’s unemployment rate in June was 30 basis points below the Boise MSA, 30 basis points below Idaho, and 210 basis points below the United States. Employment numbers throughout Idaho are doing well compared to the national average. Relative to comparable sized cities in the western United States, Boise continues to post strong employment numbers. Total employment in the second quarter increased by 3.752 jobs, or 3.6%, compared to last year. Compared to the prior quarter, total employment increased by 2,575 jobs, or 2.4%. Source: City of Boise

BOISE CITY Boise is the third largest city in the Northwestern United States and one of the fastest growing business communities in the nation. More than 250 days of sunshine annually, as of June 2017 a work force of approximately 794,046, and easy access to the West Coast and Rocky Mountain Region are of the top features of the Boise Valley. Boise is business friendly and environmentally conscious.

Boise The following table shows the current employment by industry and the previous four years.

Boise MSA Wage & Salary Employment by Industry Annual Average & Unemployment Rate (June 16, 2017) Seasonally Unadjusted data 2013 2014 2015 2016 2017 Civilian Labor Force 309,522 311,375 323,150 330,400 340,005 Unemployment 19,448 14,522 12,144 10,600 10,040 Percent of Labor Force 6.3 4.7 3.8 3.2 3.0 Total Employment 290,074 296,853 311,006 319,800 329,965 Source: Lmi.idaho.gov as of May, 2016

Boise and Surrounding Area Population Garden Rural Year Boise Eagle City Kuna Meridian Star County Total County 2013 209,700 21,350 11,070 15,960 81,380 6,480 60,930 406,870 2014 217,730 23,460 11,160 16,070 85,240 7,140 61,130 421,920 2015 223,670 24,600 12,060 17,320 91,310 7,930 61,780 438,660 2016 226,900 25,510 11,420 18,430 91,420 8,150 61,020 442,840 2017 228,930 26,930 11,500 19,700 98,300 9,290 59,760 454,400 *Census- Source: Community Planning Assoc. of Southwest Idaho (COMPASS) all estimated

ECONOMIC OVERVIEW Boise, the capital and largest city in Idaho, is the hub of commerce, banking, and government for the state. Many regional, national, and international companies headquartered in Boise include, Albertsons, J.R. Simplot Corp., and Micron Technology. Ada County and Boise MSA Work Force Trends may be found on the Idaho Department of Labor website, the following are excerpts from this resource. Informational Section Page | 155

Per Capita Income for Ada County Year 2011 2012 2013 2014 2015 Ada County 40,103 41,643 42,407 43,738 46,053 State of Idaho 33,544 34,846 35,641 36,734 38,392 United States 42,453 44,266 44,438 46,049 48,112 Source Idaho Department of Labor/Bureau of Economic Analysis 08/17

Labor Force and Employment Ada County The Ada County labor force grew significantly between 2005 and 2015, increasing by over 30,000. Ada County has more jobs than its labor force supports, requiring commuters from neighboring counties to fill them. During 2015, the unemployment rate continued to decline, dropping 0.6 points from 2014. The county consistently posts rates below the statewide average. The county’s annual payroll continued to increase in 2015, adding 6,400 covered jobs. Four sectors made up nearly 70 percent of the growth. The largest growth was in trade, utilities & transportation sector which added 1,717 jobs. This was followed by 1,130 jobs education and health care and 755 jobs in leisure and hospitality. Government, including public education, was fourth with 680 additional jobs. Over the decade, the county has increased payrolls by over 19,147. That is impressive considering this time frame included the worst recession in recent memory. Construction and manufacturing lost over 7,000 jobs between 2005 and 2015. These sectors made up 18 percent of the covered employment in 2005 but comprise only 13 percent now. Despite the recession, education and health care posted a gain of over 10,800 jobs since 2005. This sector was followed by trade, utilities and transportation with over 6,100 new jobs. Leisure and hospitality added almost 4,800 jobs over the decade, while Government saw a growth of over 3,000 jobs The following lists major employers with main offices in Ada County for the State of Idaho and the type of business.

Major Private Employers in Ada County Name Location Type of Business St. Luke's Regional Medical Center Idaho Healthcare St. Alphonsus Regional Medical Center Boise Healthcare Blue Cross of Idaho Boise Health Services AT&T/Direct TV Boise Entertainment & Internet Services Hewlett Packard Idaho Technology Equipment Idaho Power Boise Public Utility Micron Technology Boise Semiconductor Manuf. Wells Fargo Boise Financial Services Wal-Mart Idaho Retail Trade Albertson’s Boise Food and Drug Retailer WDS Global Boise Customer Service Source: Idaho State Department of Labor 08/17

Building Permits Residential building permits as an indicator of growth within a region. The table below illustrates the number and valuation of new single-family and multi-family residential building permits from the last 6 years.

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Boise City Construction Values

New 5 Month

Dwelling Total Dwellings Commercial Trade Other Total Building Year Units Permits (incl. Other) Construction Permits Valuation 2012 1524 6,022 12,393,793 15,001,801 3,856,807 $27,573,027 2013 1570 6,753 19,225,382 14,359,867 4,984,793 $33,796,945 2014 1553 7,009 26,349,842 16,634,458 8,168,507 $43,347,800

used for each Year each for used 2015 1,653 8,120 28,629,143 6,424,212 12,994,799 $35,202,445 Month of May totals 2016 1,853 8,610 37,232,207 17,463,038 11,712,121, $54,910,519 2017 1,893 7,796 24,003,162 29,051,480 10,651,869 $53,418,680 Source: Boise City Planning Department/Construction Reports

Unemployment The Ada County labor force grew significantly between 2006 and 2016, increasing by over 31,000. The labor force increased 3.4 percent between 2015 and 2016, the largest increase in more than 10 years. Ada County has more jobs than its labor force can support, requiring commuters from neighboring counties to fill them. During 2016, the unemployment rate continued to decline, dropping 0.4 points from 2015, to 3.3 percent. The county consistently posts rates below the statewide average. The county’s annual average covered employment increased 4.4 percent, 9,629 jobs, in 2016. Five sectors made up 80 percent of the growth. The largest growth was in professional and business services which added 2,508 jobs. This was followed by 1,503 jobs leisure and hospitality, 1,463 in construction; 1,199 in education and health care; and 1,081 in trade, utilities and transportation. Over the decade, the county has increased the number jobs by 18,471. That is impressive considering this time frame included the worst recession in recent memory. Construction and manufacturing lost over 9,000 jobs between 2006 and 2016. These sectors made up 18 percent of the covered employment in 2006 but comprise only 13 percent now. Despite the recession, education and health care posted a gain of over 11,400 jobs since 2006. This sector was followed by leisure and hospitality with over 5,200 new jobs. Trade, utilities and transportation added almost 4,600 jobs over the decade, while Government saw a growth of over 2,800 jobs. Source: [email protected] • Labor Market Information website: lmi.idaho.gov.

Seasonally Adjusted Ada County Revised June Data Labor Force April 2016 April 2017 Civilian Labor Force 223,484 228,666 Total Unemployment 216,002 209,150 222,782 Unemployed 7,483 5,884 Ada County % of Unemployed 3.3% 2.6% State of Idaho % of Unemployed 3.8% 3.4% US % of Unemployed 5.0% 4.4%

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EDUCATIONAL ATTAINMENT Facilities within accessible commuting distance serve as educative resources to students and residents within the District.

University / College Boise State University Brown Mackie College Brigham Young University Carrington College College of Eastern Idaho Concordia University College of Idaho George Fox University College of Southern Idaho ITT Technical Institute College of Western Idaho Lewis-Clark State College Idaho State University Northwest Nazarene University University of Idaho Stevens Henagar University of Phoenix

MILITARY Gowen Field’s mission is to support readiness of the force by serving as a training center and a support site for power projection missions. As a Total Force Training Center, Gowen Field’s primary responsibility is providing quality training facilities for reserve- and active-component military forces. Gowen Field also fulfills the role as Army Power-Projection Support Platforms. Gowen Field is a ready and capable mobilization site, equipped to prepare and deploy for any contingency. As a world-class installation, Gowen Field’s continuing goal is to provide excellent customer service and facilities and enhance the quality of life for all who train, work or live here. The Gowen Field community truly is unique, with active, reserve and civilian components working together for the betterment of all facets of life at the installation.

TRANSPORTATION Top-level goals for Boise transportation is to have stable neighborhoods and vibrant mix- use activity centers, as well as be a connected community, with “safe and efficient facilities for pedestrians, bicycles, vehicles, and transit.” Efficient and well-maintained road systems run throughout the Boise-Nampa MSA, allowing quick and easy travel. Major highways also connect the MSA to other Northwest and Western markets, such as Salt Lake City, Portland, Seattle, and San Francisco. The average commute time in the MSA is 20.2 minutes—20 percent faster than the national average. The following resources may be contacted for further transportation information throughout the Boise School District. Ada County Highway District, Idaho Transportation Department, Community Planning Association, Valley Regional Transit. The Boise MSA is served by regional Boise Transportation Action Plan and national bus lines, Union Pacific Railroad, and major freight companies. Source: Boise Metro Chamber of Commerce and City of Boise.

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SCHOOL DIRECTORY/ENROLLMENT

Senior High Schools Enrollment Totals as of 11/09/2016 Frank Church High Boise High Borah High Capital High Timberline High 8051 W. Salt Creek 1010 W. Washington6001 W. Cassia 8055 W. Goddard 701 E. Boise Ave. St. Boise, ID 83702 Boise, ID 83709 Boise, ID 83704 Boise, ID 83706 Boise, ID 83709 Enrollment: 1,543 Enrollment: 1,539 Enrollment: 1,318 Enrollment: 1,218 Enrollment: 384

Junior High Schools East Jr. High Les Bois Jr. High Fairmont Jr. High Hillside Jr. High North Jr. High 5600 E. Warm 4150 E. Grand Forest 2121 N. Cole Rd. 3536 W. Hill Rd. 1105 N. 13th St. Springs Ave. Dr. Boise, ID 83704 Boise, ID 83703 Boise, ID 83702 Boise, ID 83716 Boise, ID 83716 Enrollment: 789 Enrollment: 676 Enrollment: 937 Enrollment: 690 Enrollment: 664 West Jr. High Riverglen Jr. High South Jr. High 8731 W. Salt Creek 6801 N. Gary Lane 3101 W. Cassia St. St. Boise, ID 83703 Boise, ID 83705 Boise, ID 83709 Enrollment: 583 Enrollment: 613 Enrollment: 893

Elementary Schools Adams Amity Collister 1725 E. Warm 10000 W. Amity 4426 W. Catalpa Springs Boise, ID 83709 Boise, ID 83703 Boise, ID 83712 Enrollment: 593 Enrollment: 254 Enrollment: 358 Grace Jordan Cynthia Mann Garfield 6411 W. Fairfield 5401 W. Castle Dr. 1914 S. Broadway Ave. Boise, ID 83703 Boise, ID 83706 Boise, ID 83709 Enrollment: 405 Enrollment: .382 Rake up Boise Student Volunteers 2016 Enrollment: 505 Hidden Springs Highlands Hawthorne Hillcrest Jefferson 5480 W. Hidden 3434 N. Bogus Basin 2401 W. Targee 2045 S. Pond 200 S. Latah Springs Dr. Rd Boise, ID 83705 Boise, ID 83705 Boise, ID 83705 Boise, ID 83714 Boise, ID 83702 Enrollment: 333 Enrollment: 385 Enrollment: 303 Enrollment: 353 Enrollment: 313

Elementary Schools Enrollment Totals as of 11/09/2016 Koelsch Liberty Longfellow Lowell Maple Grove 2015 N. Curtis 1740 S. Bergeson 1511 N. 9th St. 1507 N. 28th St. 2800 S. Maple Grove Boise, ID 83706 Boise, ID 83706 Boise, ID 83702 Boise, ID 83703 Boise, ID 83709 Enrollment: 417 Enrollment:5322 Enrollment: 356 Enrollment: 382 Enrollment: 509 Morley Nelson Monroe Mountain View Owyhee Pierce Park 7701 W. Northview 3615 W. Cassia 3500 N. Cabarton Ln. 3434 W. Pasadena 5015 N. Pierce Park St. Boise, ID 83705 Boise, ID 83704 Boise, ID 83705 Boise, ID 83703 Boise, ID 83704 Enrollment: 323 Enrollment: 366 Enrollment: 262 Enrollment: 371 Enrollment: 559

Informational Section Page | 159 Trail Wind Riverside Roosevelt Shadow Hills Taft 3701 E. Lake Forest 2100 E. Victory Rd. 908 E. Jefferson St. 8301 W. Sloan St. 3722 N. Anderson St. Dr. Boise, ID 83706 Boise, ID 83712 Boise, ID 83714 Boise, ID 83703 Boise, ID 83716 Enrollment: 665 Enrollment: 320 Enrollment: 618 Enrollment: 378 Enrollment: 699

Valley View Washington White Pine Whitney Whittier 3555 N. Milwaukee 1607 N. 15th St. 401 E. Linden 1609 S. Owyhee 301 N. 29th St. Boise, ID 83704 Boise, ID 83702 Boise, ID 83706 Boise, ID 83705 Boise, ID 83702 Enrollment: 454 Enrollment: 297 Enrollment: 521 Enrollment: 601 Enrollment: 529

Specialized Programs Ada County Juvenile Detention Center 6300 Denton St. Boise, ID 83706 Enrollment: 26

ASCENT 8201W. Victory Rd Boise, ID 83709 Enrollment: 26

Boise Evening School 8051 W. Salt Creek St. Boise, ID 83709 Enrollment: 100

Madison Early Childhood Center 2215 W. Madison Ave. Boise, ID 83702 Enrollment: 60

Marian Pritchett Memorial School 1617 N. 24th St. Boise, ID 83702 Enrollment: 41

Professional Technical Center 8201 W. Victory Rd. Boise, ID 83709 Enrollment: varies by class Treasure Valley Math & Science Center South Milwaukee & West Salt Creek Safety Intersection 6801 N. Gary Lane Boise, ID 83703 Enrollment: 117

Informational Section Page | 160 2017-2018 SCHOOL YEAR CALENDAR August 16 ...... All Teachers on Duty, Building/District In-service August 18 ...... Flex Day August 21 ...... Building/District In-service August 21 ...... First Day of School (K-12 Early Release) September 4 ...... Labor Day (Holiday – No School K-12) October 5 ...... State In-service Day (No School K-12) October 6 ...... Non-paid/non-work day (No School K-12) October 27 ...... End of First Quarter (Elementary K-6 Early Release) November 1 ...... Kindergarten Parent/Teacher Conferences (No School-K) November 2 ...... Parent/Teacher Conferences (No School K-6) Elementary evening conferences will be held Wednesday, Nov. 1 and Thursday, Nov. 2 Secondary evening conferences will be held during the week of Oct. 30-Nov. 2 November 3 ...... No School K-12 November 20-24 ...... Thanksgiving Holiday Break (No School K-12) December 21 ...... K-12 Early Release December 22-January 5 ...... Winter Holiday Break (No School K-12) January 8...... School Resumes January 15...... Martin Luther King Jr. Day (Holiday-No School K-12) January 17, 18, 19 ...... Secondary End of Semester Testing (7-12 *Early Release) January 19...... End of First Semester (K-6 Early Release) February 19...... Presidents’ Day (Holiday-No School K-12) March 8...... Kindergarten Registration 3:30-5:30 p.m. March 23...... End of Third Quarter (Elementary K-6 Early Release) March 26-30 ...... Spring Break (No School K-12) May 18 ...... Last Day of School for Seniors May 25 ...... K-12 Early Release May 28 ...... Memorial Day (Holiday-No School K-12) May 30,31 & June 1 ...... Secondary End of Semester Testing (7-12 *Early Release) June 1 ...... Last Day of School (K-12 Early Release) June 5-29 ...... Secondary Summer School-Semester 1 July 4 ...... Independence Day Holiday (No Summer School) July 5-31 ...... Secondary Summer School-Semester 2

Early Release Times: Elementary 1:15 or **1:45 (lunch served), Senior High 12:30 (no lunch served) Junior High 12:00 (no lunch served). *On end of semester test days, Junior High releases days 1 & 2 at 1:15, (lunch served-January 17-18, May 30-31) and day 3 at 12:00 (no lunch served-January 19 & June 1). Kindergarten; AM: 10:30 or **11:00. Kindergarten PM: 1:15 or **1:45. **Late Start Schools: Amity, Hawthorne, Hillcrest, Lowell, Madison, Morley Nelson, Riverside, Shadow Hills and Whittier.

Grading Periods August 22-October 27 ...... 46 days October 30-January 19 ...... 42 days January 22- March 23 ...... 44 days April 2-June 1 ...... 44 days Total Instructional Days ...... 176 Days

Informational Section Page | 161 GLOSSARY Accounting System – The total set of records and procedures which are used to record, classify and report information on the financial status and operations of an entity. Accrual Basis of Accounting – The method of accounting under which revenues are recorded when they are earned (whether or not cash is received at that time) and expenditures are recorded when goods and services are received (whether cash disbursements are made at that time or not). Adjusted Market Value of Property – Market values resulting from a ratio study, done annually by the state tax commission, compare assessed and market values of property. The study is required for school equalization under Idaho Code 63-315 to ensure that maintenance and operations property tax levies raise the same amount of property tax per dollar of market value regardless of the level of assessment. Alternative Secondary Program – This program provides special instructional courses and offers special services to eligible at-risk youth to enable them to earn a high school diploma. Appropriation – An authorization made by the legislative body of a government that permits officials to incur obligations against and to make expenditures of governmental resources. Appropriations are usually for fixed amounts and are typically granted for a one-year period. ASB Activity Funds –Associated Student Body activity funds are generally earned by the students and used for student activities. The monies are designated for student purposes and restricted as to use by state or local rules and regulations. Assessed Value of Property – The dollar value assigned to property by the county assessor and certified by the Board of County Commissioners. Audit – A systematic examination of resource utilization and concludes a written report. It is a test of management’s internal accounting controls and is intended to: • Ascertain whether financial statements fairly represent financial position and results of operations; • Test whether transactions have been legally performed; • Identify areas for possible improvements in accounting practices and procedures: • Ascertain whether transactions have been recorded accurately and consistently; and ascertain the stewardship of officials responsible for the District’s resources. Average Daily Attendance – The aggregate number of days that enrolled students are present divided by the number of days of school. Balanced Budget – The operating budget will balance the current expenditures with current revenues. The budget may include beginning fund balances less required reserves as established by the board of trustees. Benefit Apportionment – The portion of the educational support program paid to districts based on the employer’s rate (percent) for Medicare, Social Security (FICA), and the Public Employee Retirement System of Idaho (PERSI). The benefit apportionment is calculated by multiplying the rate times the salary-based apportionment. Benefits – The employer’s share of health, dental, and life insurance, workman’s compensation, social security, and retirement. Bond – A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date in the future (the maturity date), together with periodic interest at a specified rate. Budget – A plan of financial operation expressing the estimates of proposed expenditures for a fiscal year and the proposed means of financing them (revenue estimates). Budget Calendar – Schedule of key dates, which, the Board of Trustees and Administrators follow in preparation, adoption, and administration of the budget.

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Budgetary Control – The control or management of a government in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Capital Outlay – An expenditure that is generally more than $20,000 and results in ownership, control, or possession of assets intended for continued use over relatively long periods of time. (Examples: constructing or acquiring buildings and equipment, the initial equipment of buildings or additions, and the initial acquisition of library books and research periodicals for a new school building.) CFDA – Catalog of Federal Domestic Assistance - Federal programs available to State and local governments (including the District of Columbia) federally-recognized Indian tribal governments; Territories (and possessions) of the United States; domestic public, quasi-public, and private profit and nonprofit organizations and institutions; specialized groups; and individuals. Charter School – In Idaho, a charter school is a public school authorized by chapter 52, Title 33, Idaho Code. It is nonprofit, publicly funded, and nonsectarian. It operates independently within the existing public-school system governed by the conditions of its charter and all federal laws and Idaho Code. In a charter school, each student, parent, and teacher chooses to be part of the school. Contingency Reserve, General Fund – Idaho Code 33-801A provides that the Board of Trustees of any school district may create and establish a general fund contingency within the annual budget. The contingency shall not exceed five percent (5%) of the total general fund budget. Disbursements from the contingency reserve may be made by resolution from time to time as the Board of Trustees determines necessary. Depreciation Allowance – Generally, depreciation is the expiration in useful life of fixed assets attributable to wear and tear due to use and lapse of time, obsolescence, inadequacy, or other physical or functional cause. Discretionary Funding – Another term for Support Unit Funding, see Support Unit. State Public School Support distributed based on a “per-support-unit” basis Distribution Factor – A dollar amount per support unit, see Support Unit. The factor is used as a part of the educational support program to determine state educational support payments to school districts. Employee Benefits – Amounts paid by the district on behalf of employees. These amounts are not included in the gross salary, but are over and above. Fringe benefit payments, while not paid directly to employees, nevertheless, are a part of the cost of employees. Employee benefits include the district cost for PERSI contributions, premiums for health insurance, dental insurance, life and disability insurance, Medicare and tuition reimbursement. Encumbrances – Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered whether cash payments have or have not been made. Where accounts are kept on a cash basis and expenditures are recognized only when the cash payments for the above purposes are made. Exceptional Child Contract Allowance – Trustees of a school district may contract for the education of exceptional children by another school district or by any private or public rehabilitation center, hospital, corporation, or state agency approved by the State Department of Education. Reimbursement of approved costs is part of a school district’s exceptional child contract allowance through the state educational support program. Fiscal Year – The twelve-month period of time to which the annual budget applies. All Idaho school districts, by law, must observe a fiscal year that is July 1 through June 30. Foundation Level – The dollar level of financial support per student, representing the combined total of state and local resources available as a result of the general state aid formula. The foundation level is dependent upon the State of Idaho appropriation for general state aid. Free Lunch – In order to qualify for free meals, a household has to fill out an application. The federal government, comparing the household’s size to its income, sets guidelines.

Informational Section Page | 163 FTE – Full Time Equivalent. Function – The activity or tasks for which services or material objects are acquired. GAAP – General Accepted Accounting Principles Governmental Funds – Funds that typically account for tax-supported (governmental) activities and that report only financial assets and certain near-term liabilities. Five of the eleven fund types established by generally accepted accounting principles are classified as governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent (i.e. endowment) funds GT – Gifted and Talented Grant – A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions are made to local governments from state and federal governments. Grants are usually made for specified purposes. Home Owner Exemption – A permanent exemption from ad valorem taxation for owner-occupied residential property in the amount of 100,000 or 50 percent of the market value for assessment purposes of residential and land; whichever is the lesser amount. ISEE – Idaho System for Education Excellence. A system designed by the Idaho State Department of Education to consolidate data collection and improve reporting. Data collected from school districts is used to determine salary apportionment funding, school accreditation status, and certified personnel assignments. It also provides the basis from which statistical summaries are compiled. Instruction – The activities of the classroom and the interaction between teachers and students. This includes many programs, elementary (K-6), secondary (grades 7-12), alternative, exceptional, preschool, gifted and talented, interscholastic, school activity, and summer school. Inter-fund Transfers – Money that is taken from one fund under the control of the Board of Education and added to another fund under the Board’s control. Lottery Dividends – As prescribed by Idaho Code 33-905, a portion of Idaho State Lottery dividends are deposited in the School District Building Account and are distributed to school districts each year based on prior year average daily attendance. They are to be accounted for in a School Plant Facilities Fund. Mission Statement – Describes a unit’s purpose or benefits and how the unit supports the overall mission of the system. Modified Accrual Basis – The basis of accounting under which expenditures, other than accrued interest on general long-term debt, are recorded at the time liabilities are incurred and revenues are recorded when received in cash, except for material and/ or available revenues, which should be accrued to reflect property taxes levied and revenue earned. Non-Instruction – The personnel, activities, and programs providing services not directly related to instruction. This includes noon-duty, food service, and community services programs. Program – A plan of activities and procedures designed to accomplish a predetermined objective or set of objectives. Purchased Services – Personal services rendered by personnel who are not on the payroll of the District, and other services, which may be purchased by the District. Revenue Estimate – A formal estimate of how much revenue will be earned from a specific revenue source for some future period, typically, a future fiscal year. Salaries – The total amount paid to an individual, before deductions, for personal services rendered while on the payroll of the district.

Informational Section Page | 164 Salary-Based Apportionment – The portion of the educational support program paid to districts based on staff counts, certified staff placement on the career ladder, and support units. The formula is written in Idaho Code 33-1004E. It includes instructional, administrative, and classified staff. State Department of Education (SDE) – State administrative department overseeing public elementary and public secondary education in the State of Idaho. The executive officer is the State Superintendent of Public Instruction, an elected official, as provided in the Idaho Constitution. Supplies – Consumable materials used in the operation of the school district including food, textbooks, paper, pencils, office supplies, custodial supplies, materials used in maintenance activities and software. Support Services – The personnel, activities, and programs, which enhance instruction and provide for the general operation of the school system. This includes attendance, guidance, and health programs: library personnel and services, special education services provided by speech and language pathologists, physical and occupation therapists, professional development programs, transportation, administration, buildings and grounds operations, and security. Support Unit – A school district’s highest 28 weeks of student average daily attendance for kindergarten, elementary, secondary, exceptional, and at-risk secondary youth is converted to total support units, using a formula in Idaho Code 33-1002 that accounts for variation in school district size. Taxes-Ad Valorem – A tax levied by the local school district on the value of real, personal, and operating properties within the boundaries of the District. Ad valorem means “in relation to value.” Taxes-Bond & Interest – Revenues from property tax levy approved by district electors for the payment of principal and interest on outstanding bonded debt. Taxes-General M&O – Revenue from a property tax levy to support the general maintenance and operation fund. Taxes-Supplemental – Revenue from a two-year property tax levy approved by district electors for the purpose of paying lawful expenses of maintaining and operating the schools of the District. In other words, the revenue supplements the District’s General M & O property tax levy. Taxes-Tort – Revenue from a property tax levy certified to the county for the district’s liability insurance program. Tuition Equivalency Allowance for Special Education – A special education allowance for students who live in certain residential facilities in the district. This allowance is in addition to exceptional child funding and is a part of a district’s educational support program calculation. Urban Renewal District – A District undertaken by a municipality for the elimination of deteriorated or deteriorating areas.

Worms Monroe Elementary 2016

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Torn Apart N. Melchior Borah

Informational Section Financial Section Federal law prohibits discrimination based on race, color, national origin, gender, religion, age, disability, political beliefs, sexual orientation, or marital or family status in any educational programs or activities receiving federal financial assistance. (Title VI and VII of the Civil Rights Act of 1964; Title IX of the Educational Amendments of 1972; Section 504 of the Rehabilitation Act of 1973, and the Americans with Disabilities Act of 1990) It is the policy of the Independent School District of Boise City not to discriminate in any educational programs or activities or in employment practices. Inquiries regarding compliance with this nondiscriminatory policy, direct to Human Resources Director, Nick Smith, – [email protected] - at, 8169 West Victory Road, Boise, ID, 83709, (208) 854- 7081. Inquiries regarding the content of this budget document, direct to Chief Financial Officer, Nancy Landon – [email protected] - at, 8169 West Victory Road, Boise, ID, 83709, (208) 854-4029.

Frank Church High School & Graduating Class, May 2017

Marian Pritchett High School & Graduating Class, May 2017 The Independent School District of Boise City 8169 West Victory Road (208) 854-4000 Boise, ID 83709 Fax (208) 854-4003 www.BoiseSchools.org

Mission: “Educating Today for a Better Tomorrow” Vision: We graduate each student prepared for college, career, and citizenship. Core Values: Respect, Dignity, Honesty, Responsibility, and Teamwork

This document published by the Accounting Department of the Independent School District of Boise City. For further information visit www.BoiseSchools.org or call (208) 854-4029.

Nancy Landon Chief Financial Officer

Staff of Boise Independent School District

“Educating Today for a Better Tomorrow”

An Equal Opportunity Employer- Educator