Fiscal Year 2020 Adopted Budget & Financial Statements

FISCAL YEAR 2020 ADOPTED BUDGET & FINANCIAL STATEMENTS

Fiscal Year 2020 | Beginning July 1, 2019 | Ending June 30, 2020 Des Moines Public Schools | Des Moines, Iowa 50312

Think. Lear n. Grow.

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FY 2019 - 2020 ADOPTED BUDGET 2 FISCAL YEAR 2020 ADOPTED BUDGET & FINANCIAL STATEMENTS June 24, 2019

BOARD OF DIRECTORS Cindy Elsbernd, Chair Kyrstin Delagardelle, Vice Chair Heather Anderson Rob X. Barron Dwana Bradley Teree Caldwell-Johnson Dionna Langford

Thomas Ahart, Superintendent

Report issued by the Office of Business and Finance (515) 242-7745

2323 Grand Avenue Des Moines, Iowa 50312

FY 2019 - 2020 ADOPTED BUDGET 3 This book is dedicated to Chief Financial Officer Thomas Harper.

Des Moines Public Schools was graced by his leadership, knowledge, and dedication.

He will be greatly missed.

FY 2019 - 2020 ADOPTED BUDGET 4 TABLE OF CONTENTS

PART 1: Executive Summary ...... 9 Superintendent’s Message ...... 11 Organizational Summary ...... 12 Financial Summary ...... 29 Informational Summary ...... 42

PART 2: Organizational Section ...... 53 Des Moines: A Vibrant & Diverse City ...... 55 Des Moines Public Schools: A Leader in Urban Education ...... 57 Largest School District in Iowa ...... 57 Exceptional Educational Opportunities ...... 58 Outstanding Workforce ...... 59 DMPS School Snapshots ...... 65 District Governance & Leadership ...... 92 School Board ...... 92 Legal Autonomy & Fiscal Independence ...... 97 First-Level District Administration ...... 97 Organization Chart ...... 98 Des Moines Public Schools: Vision for the Future ...... 99 District Mission & Goals ...... 99 Strategic School Improvement Strategies ...... 101 District Improvement Initiatives ...... 103 Financial Policies, Budgetary Assumptions & Constraints ...... 112 Guiding Limitations, Policies & Parameters ...... 112 Assumptions for a Balanced Budget ...... 117 Financial & Budgetary Constraints ...... 120 Budget Process ...... 129 Budgeting Principals ...... 129 Basis of Budgeting ...... 130 Budget Planning ...... 133 Budget Development ...... 134 Fund Structure & Descriptions ...... 138 Fund Structure ...... 138 Fund Descriptions ...... 139 Department/Fund Relationship ...... 144

Table of Contents FY 2019 - 2020 ADOPTED BUDGET 5 PART 3: Financial Section ...... 145 Summary All Funds ...... 147 Consolidated Fund Financial Schedules ...... 156 Fund Balances ...... 157 Governmental Funds ...... 158 Operating Fund ...... 159-162 Special Revenue Funds ...... 163-198 Capital Projects Funds ...... 199-202 Debt Service Fund ...... 203-207 Proprietary Funds ...... 208 Enterprise Funds ...... 209-224 Internal Service Funds ...... 225-240 Fiduciary Funds ...... 241 Private Purpose Trust Funds ...... 243-266 Revenues & Expenditures ...... 267 All Funds ...... 267 General Fund ...... 270 Special Revenue Fund ...... 291 Capital Projects Fund ...... 292 Debt Service Fund ...... 293 Enterprise Fund ...... 294 Long-Range Financial Plans ...... 295 Purpose...... 295 Approach to Financial Planning ...... 295 Key Issues ...... 297 Maintaining the Financial Health of the District ...... 297 General Fund Fiscal Outlook through FY 2023 ...... 300 Capital Projects ...... 305 Capital Expenditures ...... 305 Capital Improvements ...... 308 Impact of Capital Investments ...... 331 Debt ...... 341 Capital Improvements & Bonding ...... 341 Disclosures ...... 349 Post-Employment Benefits ...... 349 Classification of Fund Balances per GASB 54 ...... 352

Table of Contents FY 2019 - 2020 ADOPTED BUDGET 6 PART 4: Informational Section ...... 355 Des Moines Public Schools: At a Glance ...... 357 Enrollment ...... 357 District Demographics ...... 360 Student Performance Measures ...... 364 Property Taxes ...... 366 Property Tax Rate ...... 366 Impact on Taxpayer ...... 368 Capital Improvements & Bonding ...... 373 Personnel ...... 376 Major Des Moines Metro Employers ...... 376 Ten Year Employment Trends ...... 377 Staffing Analysis by the Council of the Great City Schools ...... 379 Personnel: Past Year, Current Year, & Budget Year ...... 382 District Departments ...... 389 Office of the Superintendent ...... 389 Office of Business & Finance ...... 394 Office of Human Resources ...... 406 Office of Leadership & Learning ...... 413 Office of Operations ...... 425 FY 2020 Certified Budget ...... 433 Glossary ...... 440 Acronyms & Abbreviations ...... 445

Table of Contents FY 2019 - 2020 ADOPTED BUDGET 7 THIS PAGE INTENTIONALLY BLANK

FY 2019 - 2020 ADOPTED BUDGET 8 1 PART 1 INTRODUCTORY SECTION PART 1: INTRODUCTION SECTION

Superintendent’s Message Organizational Executive Summary District Mission & Goals Budget Process & Timeline Budgetary Considerations District Leadership Financial Executive Summary Budget Overview District Improvement Initiatives Long-Range Financial Plans Informational Executive Summary Budget Forecast Enrollment Property Taxes Personnel: Past Year, Current Year, & Budget Year Capital Improvements & Bonding

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 10 SUPERINTENDENT’S MESSAGE

June 21, 2019

Cindy Elsbernd, Chair Kyrstin Delagardelle, Vice Chair Heather Anderson Rob X. Barron Dwana Bradley Teree Caldwell-Johnson Dionna Langford

It is my duty to present the adopted 2019-20 budget for Des Moines Public Schools at a time when public education in Iowa is facing unprecedented challenges.

I am committed to presenting a budget that is balanced and meets the needs of our students. One of the priorities of this district is to maintain a fiscally sound organization while accelerating improvements to student outcomes. However, the past several years of the under-funding of public education in Iowa is taking a toll.

The state controls the maximum amount districts can spend each year through the spending authority function. One of the few ways a district’s spending authority can grow is through an increase in Supplemental State Aid. The real fear is that 0-2% Supplemental State Aid is the “new normal” for school districts, and the years of regular 4% increases are a thing of the past. The significant predicament this creates is the resulting decrease in the district’s Maximum Authorized Budget; it is illegal for a school district to exceed its Maximum Authorized Budget, even if it has cash on hand.

To reach the Board goal of achieving an Unspent Spending Authority Ratio of 15%, this district is projecting a $74 M expenditure reduction over the next three years; this will result in a $24 M reduction for FY 2020. As in previous years, the district has worked tirelessly to identify areas where these reductions can be made with the least impact on students. The budget takes these conditions into consideration and presents a plan that will maintain the financial health of the district, while continuing to support the Board’s priorities in out efforts to improve the education students receive and the opportunities available to them in Des Moines.

Sincerely, Thomas M. Ahart, Ed.D. Superintendent

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 11 ORGANIZATIONAL EXECUTIVE SUMMARY

DISTRICT MISSION & GOALS

Together, the Mission, Vision, Student Expectations, and Board Beliefs serve as the overarching goals for the district.

DMPS developed its Student Expectations and Board Beliefs with public input through a series of community conversations. Student Expectations are deliverables that address educational goals and specific desired outcomes for students. Board Beliefs emphasize the governance of school operations and focus of the district’s work on behalf of Des Moines students.

Mission The Des Moines Public Schools exists so that graduates possess the knowledge, skills, and abilities to be successful at the next stage of their lives.

Vision Becoming the model for urban education in the United States.

Student Expectations Students demonstrate proficiency and understanding of a rigorous core curriculum:

1. They demonstrate proficiency in literacy; mathematics; and science. Students demonstrating below grade level performance will demonstrate significant growth each school year. A. Gaps between the lowest and highest performing students will be eliminated, including disproportionality by race, socio-economic status, and/or zip code of residence. B. Gaps in performance between students identified as Males of Color and other student groups will be eliminated. C. Third grade students will read at grade level. Students grades K-3 demonstrating below grade level performance in literacy skills will demonstrate significant growth each year. D. Students will demonstrate proficiency and understanding of Algebra. E. DMPS Preschool students will be socially, emotionally and academically ready for Kindergarten. 2. They demonstrate financial and economic literacy. 3. They demonstrate an understanding of the value of fine and performing arts in society. 4. They demonstrate proficiency in technological and information literacy.

Board Beliefs The following Belief Statement encompasses the focus of the Board's work on behalf of the education of students in Des Moines Public Schools. This statement relates to the District’s Student Expectations Policy.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 12 1. We believe in every child and, no matter their circumstance, will foster an equitable educational environment that supports them in achieving at their highest level. • DMPS will work to ensure our students are career and post-secondary education ready, that they possess the knowledge and skills to be self-directed and autonomous, and they have world awareness with exposure to languages and cultures of the world. 2. We believe all students will have the best staff working to provide and support their education. • DMPS will be a best place to work, committed to recruiting, developing, retaining, and recognizing high quality staff in a climate and culture where people are able to do their best work. 3. We believe in establishing authentic relationships with the families we serve and building collaborations with community partners in the support of our students’ education. • DMPS will commit to the support, training, and tools needed to maximize engagement opportunities with our parents and the entire community. 4. We believe, as a community, in providing the resources necessary to offer PK-12 education of the highest quality. • DMPS will work, proactively and creatively, with the community to assure the proper investment in our commitment to our children. 5. We believe first-rate facilities are essential to quality education. • DMPS is committed to facilities, as centers of our community and neighborhoods, which offer safe, healthy, well-run, and creative learning environments. 6. We believe in a school district that operates with transparency, accountability, and efficiency at every level. • DMPS is committed to operating in an atmosphere of full-disclosure to ensure transparency, accountability, and efficiency.

Objectives Des Moines Public Schools has aggressively pursued academic and managerial excellence by implementing strategies within a “balanced scorecard” approach. The balanced scorecard process identifies specific projects needed to accomplish strategic objectives. Beginning in 2014, the district engaged in a balanced scorecard planning process to operationalize the Superintendent’s goals, as they had been defined by the Board. This planning effort involved executive leadership work sessions to clarify goals and define the major objectives, as well as the key performance indicators (also referred to as lagging indicators). Under the Balanced Scorecard approach, the district identified five key goal areas around which strategic objectives were established: Student Development, Stakeholder Engagement, Talent Development, System Effectiveness, and Financial/Operational Sustainability.

Key Goal Areas: Financial / Student Stakeholder Talent System Operational Development Engagement Development Effectiveness Sustainability

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 13 DMPS Balanced Scorecard

1.2 1.1 1.3 1.4 Increase College & Increase Student Increase Student Ensure a Safe & Career Readiness (and Achievement Across Engagement Across Orderly

Student Success) Across All All Subgroups All Subgroups Environment

Development Subgroups

2.2 2.1 Improve Connections / 2.3 Increase Parent/Family Communication in the Improve Staff Engagement Engagement Across All Community Across All Populations Stakeholder Stakeholder Engagement Populations

3.3 3.1 Develop and Develop and 3.2 Implement a Establish a Formal Enhance Staff 3.4 Research-Based, Hiring Process to Professional Increase Staff Multi-Point Ensure Fair, Knowledge, Skills, Engagement Instrument for Consistent, Equitable and Abilities Identifying Top Hiring Talent Development Talent Leadership Talent

4.4 4.1 4.2 4.3 Install Visitor Improve All Standard Improve Accuracy of Maintain District Management System Operating Process & Student and Staff Accreditation an All Elementary Procedures Data Schools System Effectiveness

5.1 5.2 5.5 Maintain 5.3 5.4 Implement Best Implement Excellent Implement Cost Reduce Non- Practices in Technology Financial Reductions Core Activities School Budgeting Blueprint Sustainability Reporting Financial / Operational

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 14 BUDGET PROCESS & TIMELINE

Budget Planning Budget planning is a continuous process involving study and deliberation by the Board, administrative staff, faculty, other staff members, and citizens of the community. It is important to note the district annually engages in two distinctive budget undertakings with unique purposes:

Certified Budget The Superintendent submits an annual budget for consideration, deliberation, and approval by the Board of Directors no later than the first meeting in April. Iowa law requires the proposed budget (i.e., the certified budget) to be filed with the Polk County Auditor by April 15 of each year. The “proposed/certified budget” provides data that is the basis of the school property tax levy to begin on July 1 and run through June 30 of the following calendar year. In addition, the certified budget establishes the legal expenditure limit in each of the district’s various expenditure categories. The Superintendent and/or designated representative is authorized to administer specific expenditures only after the official adoption of the certified budget by the Board. The proposed budget for certification is included in the Appendix.

Legal Requirements for Budget Publication, Review, and Certification A public hearing is held prior to the required budget certification each year to receive public comment on the budget document. On or before April 15 of each year, Iowa Code Sections 24.9 and 24.17 require the district to accomplish the following:

1. The school district must publish a notice with the location, date, and time for the public hearing at least ten (10) days but no later than twenty (20) days prior to the public hearing. 2. The school district must hold a public hearing. 3. Upon receiving the required certification by the board, the certified budget must be filed with the county auditor no later than April 15.

In meeting the filing requirement of April 15, it is necessary to re-estimate miscellaneous incomes and expenditures for the current fiscal year as well as initially estimate miscellaneous incomes and expenditures for the next fiscal year. Because the process requires making estimates as many as fifteen months in advance, it may be necessary to amend the budget to change the legal expenditures limit in some of the various categories. In the event the budget is amended, the legal expenditures limit can only be increased to use un-anticipated miscellaneous incomes or prior year unused funds. The current fiscal year school property tax levy is final and cannot be increased. The district is proposing the maximum tax levy. This levy can be amended to be lower amount, but it cannot be increased.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 15 Formal Budget Presentation In addition to the certified budget, a formalized budget presentation is developed for the same year and is released as soon as is practical. The formal budget presentation is the culmination of a multi- month budget development process (described below) and is completed prior to the July 1st beginning of the fiscal year. The budget book is designed to serve as a management tool. It is a detailed analysis of all revenue sources and expenditures for all areas of operation to implement the Student Expectations/Board Beliefs set by the Board of Directors. The information contained in the main body of this document is reflective of the budgeted plan to fund the district’s instructional programs and services and is more complete than the certified budget.

The purpose of the certified budget and the formal budget presentation is to provide timely information with which to make strategic decisions that ultimately affect the quality of education provided to students.

Budget Development District Budget Development The district-wide budget development process is a collaborative process involving many stakeholders including school personnel such as department heads, the CFO, the Superintendent, and the Board. The budget reflects the labor, materials, and resources required to fulfill the goals and objectives outlined by the Board. The budget serves as an operational plan, stated in financial terms, for carrying out the goals of the school system. The budget preparation process begins each year in the fall, continues through April 15 with the adoption of the certified budget by the Board, and culminates with revisions based on actual enrollment in October.

School Budget Development The development of a school budget is a critical component of the district-wide process. A school’s budget is often driven by allocation formula, contractual obligations, district-wide policies and procedures, and school-based initiatives. The process starts with each school’s enrollment projections and programmatic requirements. Business & Finance staff sends each school a budget workbook showing its resources and allocations in the spring prior to the start of the new fiscal year. The workbook contains various components such as staffing, prior year expenditures, and enrollment counts. School administrators review the budget and work with their administrative team to make decisions regarding staffing and resource allocation for the following year. Adjustments are made in October, once actual enrollments are certified.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 16 Capital Projects Budget Development The Superintendent’s Facility Advisory Committee recommended in 2009 that DMPS implement five-year Students First plans for facilities improvement. Projects were aligned with the district’s SWP Revenue Purpose Statement. To develop the initial five year plan, individual projects were weighted using a priority list. To help alleviate potential overcrowding, schools with large enrollment growth and classroom addition needs were placed on the list before other buildings. In 2013, the Superintendent’s Facility Advisory Committee began meeting again to develop a new five year plan to cover FY 2016 - 2020. In this work, the committee reviewed the Students First program to date, maintenance and operations data, operational costs, the demographic study, school boundaries, and the district facility needs assessment (Board agenda item 14-039). The new five year plan maintains the priorities established by the Revenue Purpose Statement approved by voters in 2009. Under the new five year plan, schools will be revisited to provide “like spaces” at all buildings, and flexibility is included in the plan with contingencies to adjust to growth, matching contributions, etc. FY 2020 will be the final year of the current five year plan. The district conducted a needs assessment listing which identified more than $300 million in needs. The district is in the process of finalizing the next five-year plan based on the results of the needs assessment for FY 2021-25. Schools, staff, and the Superintendent’s Facility Advisory Committee (SFAC) submit their requests for building needs to the Chief Operations Officer. The COO then reviews and submits the list of needs to the SFAC. The SFAC then decides which projects to include in the next five-year plan based on the SFAC and Community approved priorities within the district’s revenue purpose statement and within available budget based on needs such as increasing safety, replacing obsolete, inefficient or worn-out systems, upgrading technology, etc. Once this list is complete and presented to the SFAC, the Operations Directors then meet to prioritize the projects and assign a timeline. In efforts to stay ahead of inflation increases the goal is to accelerate the project timeline to provide additional opportunities for students sooner by completing more projects in the first few years of the next five-year plan.

Timeline Building the district budget is a year-round process, beginning in the fall of the current fiscal year, and ending in October of the following fiscal year when the district and school budgets are revised per certified enrollment figures. All activities are influenced by variables including the state budget process, changes in employee compensation, and budget constraints. The following calendar of events more fully explains the budget development and approval process.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 17 FY 2020 Budget Calendar (Actual and Projected) 2018 September – Five year budget forecast revised with known factors October September 9 Board report: Financial Planning & Budgeting October 2 School Board budget work session: Budget Overview School Board budget work session: Revenue Sources, Taxes, and Levies; December 11 Scenarios 2019 January 8 School Board budget work session: Budget Scenarios Board Committee: Community Legislative Action Team: Presentation on school January 9 budgeting and FY 2020 budget January 14 Legislature convened (110 day session) January 15 Governor’s budget recommendations released Stakeholder Equity Advisory Committee: Presentation on school budgeting and January 25 FY 2020 budget February 5 School Board budget work session: Forecasting March 5 Preliminary FY 2020 Budget & Financial Statements Released March 5 School Board work session: Discussion of the Preliminary Budget March 5 School Board budget work session: Board Priorities Budged published in The Des Moines Register (Note: By law, the budget must be March 22 published 10 to 20 days before the Public Hearing) March 26 Budget Public Forum March 27 Budget Public Forum March 28 Budget Public Forum March 30 Budget Public Forum School Board meeting: Public Hearing; Board Adoption & Certification of FY April 2 2020 Budget Special School Board meeting, if necessary, Adoption & Certification of FY 2020 April 3 -14 Budget Statutory deadline to submit FY 2020 budget to the Polk County Auditor for April 15 certification April 28 110th day of the Legislative Session July 1 Fiscal Year 2020 begins August 23 First day of the 2019-2020 school year September – Five year forecast revised October Student enrollment certified October FY 2020 district and school budgets revised based on actual enrollment 2020 May 28 Final days of the 2019-2020 school year June 30 Fiscal Year 2020 ends

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 18 BUDGETARY CONSIDERATIONS

Management Limitations are reviewed on an ongoing basis annually.

Management Limitation 2.6: Financial Planning/Budgeting Financial planning for any fiscal year or the remaining part of any fiscal year may not deviate materially from the Board’s Student Expectations Policy or risk financial jeopardy.

Accordingly, the Superintendent shall not present a budget that:

1. Falls below a 15% solvency ratio for the General Fund. 2. Falls below a 15% unspent spending ratio for the General Fund. 3. Creates a situation or condition described as unacceptable in the “Financial Conditions and Activities.” 4. Omits credible projections of revenues and expenses and disclosure of planning assumptions. 5. Plans the expenditure of more funds than are projected to be received in any fiscal year.

Management Limitation 2.4: Financial Conditions & Activities With respect to actual ongoing conditions of the district’s financial resources, the Superintendent shall not cause or allow the development of fiscal jeopardy or a material deviation of actual expenditures from the Board’s Student Expectations Policy.

Accordingly, the Superintendent shall not:

1. Fail to provide quarterly summaries of the financial condition of the district. 2. Fail to settle district payroll obligations and payables in a timely manner. 3. Fail to implement prudent competitive quoting procedures for all facility improvement projects in an amount that meets or exceeds the competitive quote threshold as established by Iowa law. 4. Fail to implement prudent competitive bidding procedures for all facility improvement projects in the amount of $100,000 or more. 5. Fail to implement prudent competitive procedures, including but not limited to RFPs, for purchasing and securing contractual and professional services. 6. Obligate the district to contracts or expenditures greater than $100,000. 7. Acquire, lease, or dispose of real property. 8. Invest funds in securities contrary to state law. 9. Allow tax payments to other governmental ordered payments or filing to be overdue or inaccurately filed.

In addition to the Management Limitations, the Board also identified four Board Priorities to guide the work and budget development of the district: Early Literacy, Algebra, Pre-School, and Males of Color.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 19 Critical Assumptions As required by Board adopted Management Limitation 2.6(4), financial assumptions were used to develop the budget and ensure that revenues and expenditure projections are credible. This budget document also follows sound budgeting principles including: Presentation of a balanced budget; Limited use of one-time funding to cover one-time costs as authorized by the board; Use of ongoing funding to cover ongoing costs; Determination of revenues and expenditures; Alignment of expenditures incurred and related revenues earned in the same fiscal year; Incorporation of board management limitations; Integration of reasonable financial assumptions.

Topic Assumption for FY 2020 Law; Policy governance; Will follow budget law, policy governance management limitations, and Board budget parameters board budget parameters. Generally Accepted Budget will be in accordance with Generally Accepted Accounting Accounting Principles Principles. State Supplemental Aid 2.06%. Certified Enrollment 32,788.76; 269 fewer students than the prior year. Cost per Student $6,938 – a 2.06% increase over the prior year and fully funded. Property valuations Estimates indicate general taxable property valuations will increase 4.1% and total valuations will increase 3.4%; final valuations not available until June 2019. State property tax relief Will continue to receive increased state aid to replace property taxes and thereby reduce property taxes applicable to the district, per state law. Cash Reserve Levy Recommend increasing the levy to the prior period amounts. SAVE Will parallel modeling and Department of Revenue projections. The district is monitoring closely proposed changes to the law. Short-term investment rates Forecasted to be 1.8% to 2.7% in FY20. State Aid - Certified Budget Based on receipt of full funding of each student at a district cost per student of $6,938, a 2.06% increase. Weighted funding Funding is based on weighting factors as defined by law for Home School, ELL, SPED, At Risk programming, and Regional programming. It does not include Preschool. Certain State grants Funding for state grants is same as the current year. Compensation Negotiations are currently underway with bargained groups. The district costed out multiple compensation scenarios in anticipation of settlement with groups. It is assumed that all parties will work collaboratively to maintain a financially healthy workplace while continuing to offer employees a competitive workplace package. Utilities costs Energy conservation efforts will continue to offset increased utility costs; however, cannot allow for unknown weather factors. Balanced budget Resources will cover expenditures, as required by law.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 20 The district developed a balanced budget, using all known factors. After the Aid & Levy is finalized in June, the district may amend the budget, if needed.

Budget @ 2.06% Calculation / Component Description Allowable Growth Amount set by the state sets the cost per District Cost Per Student 6,938 student at prior year + allowable growth District enrollment on October 1, 2018; 269 x Enrollment 32,788.76 fewer students FY 2020 District Regular = Equal to cost per student x enrollment 227,488,694 Program Cost FY 2019 District Regular Prior year cost per student x prior year - 224,757,263 Program Cost enrollment Increase in District Assumes full funding of the proposed = 2,731,431 Regular Program Funding allowable growth Some state educational programs require Funds for Special - state funding to be matched - DOP, Gifted & 1,546,729 Programs Talented Increase (Decrease) in Commonly referred to as "New Money" or = District Regular Program 1,184,702 ("Reduction in New Money") Funding Increased tax revenue due to valuation changes and adjustments to the cash reserve + Build in Revenue Changes 4,013,180 levy, adjusted for tax relieve built into State Foundation Build in Expenditure Compensation increases, inflation for utilities, - (8,667,633) Changes supplies, equipment, etc. Revenues in Excess of = Expenditures do not exceed revenues 13,865,515 Expenditures

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 21

Key Financial Measures The district monitors key finical indicators, forecasts, and issues that have a major impact on district finances, including the district’s spending authority and solvency ratios, Supplemental State Aid, the property tax rate, property valuations, and the General Fund forecast. In addition, the district is facing some significant financial issues that must be addressed to maintain the long-term financial health of the district, while continuing to take steps to improve student outcomes. One of the priorities of the school district is to maintain a vital, fiscally sound organization so that students continue receive education in a robust, supportive environment that is conducive to teaching and learning. The district strives to make student-centered decisions in all areas of operation.

To maintain long-term financial health, current expenditures cannot exceed current revenues. The district must avoid dipping into “savings” to manage the year-to-year budget. Consequently, the district must make strategic decisions to align expenditures with revenues in the most effective and efficient way possible. There are two, associated dynamics spurring these efforts: the district’s spending authority and the amount of Supplemental State Aid received from the state.

Supplemental State Aid The General Fund is the largest fund in the district and accounts for 80.22% of all revenues received by the district. The sources of General Fund revenue are state funds, local funds (including property tax), federal funds, and intermediary sources. Collectively, 92.5% of General Revenue funds come from state or local sources (60.2% and 32.3%, respectively). The vast majority of those dollars are allocated by the State Foundation Formula, which is driven by Supplemental State Aid. Supplemental State Aid is the annual percent of growth that is calculated into the foundation formula. The initial Aid & Levy projection used to develop the FY 2020 budget utilized a Supplemental State Aid rate of growth of 2.06%. Final State Foundation Aid will not be determined until the Iowa Department of Education releases the final Aid & Levy in June. When State Aid is finalized, the district may amend the budget. Supplemental State Aid is vital as costs paid for with funding from the General Fund — such as health care, other compensation components, fuel costs, and cost of goods and services — continue to rise. Supplemental State Aid has been abysmal over the past several years.

STATE AID TO SCHOOLS: SUPPLEMENTAL STATE AID (ALLOWABLE GROWTH) 15%

10%

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 22 The real fear is that 0-2% Supplemental State Aid is the “new normal” school districts are facing, and the years of regular 4% increases to Supplemental State Aid are a thing of the past. School districts have also experienced increased state categorical funding (such as TLC funding) that can only be spent on certain programs, not for general education purposes.

In recent years, the amount of Supplemental State Aid allocated by the state has not covered the compensation settlements with employee groups. This gap has caused the district to use unspent spending dollars to cover the costs of operations.

It is important to understand that the limit on spending is the amount of spending authority a district has, not the amount of cash or fund balance a district has. The district’s total spending authority includes the current-year authorized budget plus the unspent authorized budget from the prior year (e.g., the amount of money that a district was authorized to spend in a fiscal year but did not, similar to “savings”).

Spending authority is directly tied to student enrollment, and there are only three general means by which the district’s spending authority can increase: (1) increased Supplemental State Aid, (2) increased enrollment, or (3) increased miscellaneous income. The district does not anticipate significant growth is any of those three areas.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 23 In fact, the district is budgeting under the assumption that enrollment will decrease by 250 students each year for the next four years; there will be a 10% decrease in federal funding in FY 2020; and the new reality of historically low Supplemental State Aid increases will continue.

In this third straight year of expenditure reductions, the district modeled out numerous scenarios that outlined the impact Supplemental State Aid, inflation, compensation, and expenditure reductions have on district’s Unspent Authorized budget and modeled out multiple scenarios with the focus on returning the district to a Spending Authority Ratio that meets the Board’s target of 15% within five years if the trends for Supplemental State Aid, Student Enrollment, Negotiated Salary & Benefit Packages, Health Care Costs, and Costs of Goods & Services continued as they. Based on the scenarios modeled out, the district is planning on aggressively reducing $24 M in expenditures each year over the next three years. This will return the district to a healthy Spending Authority Ratio and move beyond annual cuts to maintain compliance. It is projected that the district will begin changing the Spending Authority Ratio trend and the Unspent Spending Authority Ratio for FY 2020 will be 2.6%, after making significant reductions for FY 2020.

SPENDING AUTHORITY RATIO 20% 15% 10% 5% 0% FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 (Est.) (Forecast)

Unspent Spending Authority School Board Target

UNSPENT AUTHORIZED BUDGET $80,000,000

$60,000,000

$40,000,000

$20,000,000

$0 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 (Est.) (Forecast)

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 24

SOLVENCY RATIO 20%

15%

10%

0% FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 (Est.) (Forecast)

Solvency Ratio School Board Target

Enrollment Currently, 32,789 students are educated in DMPS, which surpasses the previous FY 2002 peak. Using a simple regression analysis, the Iowa Department of Education projects district enrollment for four years beyond the current school year. While the Iowa Department of Education is projecting a continued enrollment growth, the district is budgeting under the assumption that as in the 2018-19 school year, enrollment will decrease for the next four years by 250. This district is basing this assumption on an analysis of live births of Des Moines residents. DMPS ENROLLMENT PROJECTION 36,000 35,000 33,680 33,309 33,397 33,634 34,000 32,789 33,000 32,000 32,539 32,289 31,000 32,039 31,789 30,000

Actual Enrollment DE Projection DMPS Assumption

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 25 Allocation of Human & Financial Resources Staffing is a top priority to improve education, and education, by nature, is reliant on individuals to perform functions. However, it is the charge of the district to identify areas in which efficiencies can be gained, particularly in the area of staffing and personnel. In FY 2018, the district began working in earnest to evaluate the current funding formula in conjunction with the school schedule to determine whether the district was optimizing one of the most important resources – classroom staff. The secondary schedule (particularly in the high schools) was evaluated to determine if changes to the schedule could help the district utilize its teaching force more efficiently and effectively. The result of this months-long evaluation was a change to the secondary schedule that will enable the district to serve students with approximately 20 fewer FTE.

The district is very cognizant to treat positions that are funded through grants with a critical lens; namely, if the grant funding ends, the district will not automatically assume the position. Due to the end of the School Improvement Grant and Safe and Supportive Schools Grant and a reduction in Title I funds, the district will reduce the number of positions funded through those dollars. The district also spent months evaluating the composition of building leadership teams and is enacting changes to those teams. The number of administrators in the district will decrease; however, the district is adding building leadership positions within the specialist group. In addition, the district is reducing the central office admin team by one FTE. Finally, the district is evaluating non-core programs to determine if funding is being utilized to its fullest extent to best serve students. The district anticipates a reduction of three FTE in non-core programming.

In conjunction, the district continues to invest in efforts to improve efficiencies across the district. Efficiencies continue to be gained in areas such as business processes, the district's technology blueprint, and strides to implement additional continuous improvement initiatives using Lean methodologies across multiple areas of the organization. The district continues to invest in a new professional development program to improve the efficiency and effectiveness of the of district’s largest investment — the teaching force — through the Schools for Rigor professional learning initiative. The district also continues to invest in the Technology Blueprint.

The district will continue to maintain fundamental foundational work that has built system-wide capacity to improve core instruction and increase student success: employment of an Instructional Framework and Leadership Framework, a Multi-Tiered System of Support, and Standards Referenced Grading, with Cultural Competency built into all areas of education. The district has been building systemic capacity in these areas over the course of three years. The complementary work of these four essential elements of teaching and learning in Des Moines will be accelerated through the implementation of the Schools for Rigor professional development initiative, with the desired outcome of creating student-centered classrooms with rigor. The Schools for Rigor professional development plan will create a focus for accelerating improvement in student outcomes, erasing gaps in the diverse student population, and reducing the need for pull-out intervention. Pulling a student out for intervention is not only costly, it can compound the deficit and put the student permanently behind.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 26 DISTRICT LEADERSHIP

School Board Members Cindy Elsbernd, Vice Chair Seat: At-large Kyrstin Delagardelle, Vice Chair Seat: At-large Heather Anderson Seat: District One Rob X. Barron Seat: At-large Dwana Bradley Seat: District Three Teree Caldwell-Johnson Seat: District Four Dionna Langford Seat: District Two

First-Level Administrative Personnel Dr. Thomas Ahart Superintendent Lilia Alvarado Chief Human Resources Officer Bill Good Chief Operations Officer Matt Smith Associate Superintendent Vacant Chief Financial Officer

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 27 THIS PAGE INTENTIONALLY BLANK

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 28 FINANCIAL EXECUTIVE SUMMARY

FY 2020 BUDGET OVERVIEW

DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SUMMARY ALL FUNDS — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Property Taxes $ 117,734,779 $ 123,353,792 $ 126,836,054 $ 136,361,432 Utility Replacement Tax 3,829,232 3,710,052 3,561,227 3,828,393 Mobile Home Taxes 195,304,005 199,399,080 204,551,888 203,922,793 State Foundation Aid 13,974,996 14,162,548 14,751,903 14,914,998 AEA Flow Through 21,270,307 21,845,838 22,343,408 22,607,625 Teacher Quality Act 4,868,073 5,091,475 5,161,268 5,206,928 Universal 4 Year Old Preschool 10,129,613 10,417,085 10,661,186 10,793,241 Teacher Leadership Supplement 2,859,280 2,925,855 2,987,256 3,017,810 Early Intervention Supplement 4,858,189 4,736,090 2,272,860 3,079,450 Other State Sources 109,647 113,822 109,320 121,152 Commercial & Industrial State Replacement 4,699,497 4,331,089 5,611,389 5,688,422 Chapter 1 Grants 11,973,490 12,536,398 14,844,628 15,056,896 Other Federal Sources 37,373,725 40,331,433 41,879,539 43,368,672 Tuition/Transportation Fees 8,242,905 8,434,395 8,434,912 8,760,000 Earnings on Investments: 1,303,914 1,160,719 2,457,451 3,995,083 Student Activities 2,833,079 2,890,744 2,646,986 2,719,200 Nutrition Program Sales 1,926,627 1,810,790 1,809,971 1,586,678 Sales and Use Tax 30,928,661 31,187,038 30,706,896 33,590,897 Other Revenue from Local Sources 20,238,917 20,816,746 20,131,105 20,005,984 Revenue from Intermediary Sources 807,027 710,744 723,189 710,456 Other Financing Sources 320,662 25,494 23,808 30,971 General Long-Term Debt Proceeds - -60,711,168 - Proceeds from Fixed Asset Disposition 84,105 17,309 243,183 2,500 Transfers In 18,498,820 77,536,434 19,394,671 23,095,026

Total Revenues 514,169,548 587,544,970 602,855,266 562,464,607

Expenditures by Function Instruction 269,402,548 278,184,618 282,881,930 282,796,474 Student Support Services 23,649,005 25,386,339 29,100,098 26,424,758 Instructional Staff Support 23,292,405 25,963,423 26,687,023 27,013,000 General Administration 8,684,146 8,477,237 9,204,764 9,157,974 Building Administration 22,827,154 23,839,589 23,469,968 24,825,256 Business and Central Administration 16,735,670 17,230,459 16,520,584 19,402,000 Plant Operation & Maintenance 36,824,330 36,882,142 40,991,774 41,884,004 Student Transportation 12,589,192 13,630,047 14,173,749 15,287,354 Non-Instructional Expenditures 26,032,863 27,933,733 30,331,840 29,717,909 Facilities Acquisition and Construction 46,976,779 27,771,044 24,437,701 34,250,451 Debt Service 18,498,820 77,535,972 18,249,571 23,095,026 Other Financing Uses - -469,511 - AEA Support 13,974,997 14,162,549 14,751,903 14,914,998 Transfers Out 18,498,820 23,880,972 18,251,780 23,104,559

Total Expenditures 537,986,727 600,878,124 549,522,195 571,873,762

Excess of Revenues over Expenditures (23,817,179) (13,333,154) 53,333,071 (9,409,155) Beginning Fund Balance 199,376,435 175,559,255 162,226,102 215,559,173

Ending Fund Balance $ 175,559,255 $ 162,226,102 $ 215,559,173 $ 206,150,018

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 29 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SUMMARY ALL FUNDS — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Property Taxes $ 142,029,000 $ 142,655,000 $ 148,062,000 $ 148,062,000 Utility Replacement Tax 3,750,000 3,749,000 4,101,000 4,101,000 Mobile Home Taxes 208,929,000 207,939,000 208,405,000 208,859,000 State Foundation Aid 16,116,000 16,278,000 16,440,000 16,605,000 AEA Flow Through 22,834,000 23,062,000 23,293,000 23,526,000 Teacher Quality Act 5,259,000 5,312,000 5,365,000 5,418,000 Universal 4 Year Old Preschool 10,901,000 11,010,000 11,120,000 11,231,000 Teacher Leadership Supplement 3,048,000 3,078,000 3,109,000 3,140,000 Early Intervention Supplement 2,715,000 2,310,000 2,302,000 2,355,000 Other State Sources 121,000 126,000 126,000 126,000 Commercial & Industrial State Replacement 5,822,000 6,380,000 6,438,000 6,438,000 Chapter 1 Grants 13,537,000 13,600,000 13,600,000 13,600,000 Other Federal Sources 39,433,000 38,679,000 38,778,000 38,999,000 Tuition/Transportation Fees 8,760,000 8,760,000 8,760,000 8,760,000 Earnings on Investments: 3,340,000 3,120,000 2,905,000 2,895,000 Student Activities 2,719,000 2,719,000 2,719,000 2,719,000 Nutrition Program Sales 1,580,000 1,596,000 1,612,000 1,628,000 Sales and Use Tax 33,493,000 33,493,000 33,493,000 33,493,000 Other Revenue from Local Sources 19,729,000 19,473,000 19,576,000 19,676,000 Revenue from Intermediary Sources 710,000 710,000 710,000 710,000 Other Financing Sources 31,000 31,000 31,000 31,000 General Long-Term Debt Proceeds - - - - Proceeds from Fixed Asset Disposition - - - - Transfers In 22,995,000 22,996,000 22,994,000 22,993,000

Total Revenues 567,853,000 567,077,000 573,939,000 575,366,000

Expenditures by Function Instruction 270,691,000 256,343,000 242,563,000 253,946,000 Student Support Services 26,945,000 27,303,000 27,865,000 28,438,000 Instructional Staff Support 27,553,000 28,104,000 28,666,000 29,239,000 General Administration 9,327,000 9,161,000 9,374,000 9,569,000 Building Administration 25,320,000 25,766,000 26,286,000 26,817,000 Business and Central Administration 19,150,000 24,620,000 24,967,000 25,351,000 Plant Operation & Maintenance 42,226,000 41,841,000 42,684,000 43,546,000 Student Transportation 15,513,000 15,188,000 15,527,000 15,876,000 Non-Instructional Expenditures 29,724,000 29,826,000 30,255,000 30,692,000 Facilities Acquisition and Construction 33,886,000 19,751,000 19,751,000 19,726,000 Debt Service 22,995,000 22,996,000 22,994,000 22,993,000 - - - - AEA Support 16,116,000 15,198,000 15,350,000 15,504,000 Transfers Out 22,995,000 22,996,000 22,994,000 22,993,000

Total Expenditures 562,441,000 539,094,000 529,275,000 544,691,000

Excess of Revenues over Expenditures 5,412,000 27,983,000 44,664,000 30,675,000 Beginning Fund Balance 206,150,000 211,562,000 239,545,000 284,209,000

Ending Fund Balance $ 211,562,000 $ 239,545,000 $ 284,209,000 $ 314,884,000

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 30 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SUMMARY ALL FUNDS

FISCAL YEAR 2020 BUDGET

SPECIAL REVENUE CAPITAL PROJECTS ENTERPRISE STATEWIDE DEBT FOOD & CHILD GENERAL MANAGEMENT PPEL PERL ACTIVITY TRUST PENNY SERVICE NUTRITION CARE OTHER TOTAL Revenues Property Taxes$ 119,437,000 $ 13,526,000 $ 8,052,000 $ 1,014,000 $ - $ -$ -$ -$ -$ -$ -$ 142,029,000 Utility Replacement Tax 3,166,000 363,000 194,000 27,000 ------3,750,000 State Foundation Aid 208,929,000 ------208,929,000 AEA Flow Through 16,116,000 ------16,116,000 Teacher Quality Act 22,834,000 ------22,834,000 Universal 4 Year Old Preschool 5,259,000 ------5,259,000 Teacher Leadership Supplement 10,901,000 ------10,901,000 Early Intervention Supplement 3,048,000 ------3,048,000 Other State Sources 2,523,000 1,000 2,000 - - - - - 189,000 - - 2,715,000 Mobile Home Taxes 104,000 10,000 6,000 1,000 ------121,000 Commercial & Industrial State Replacement 5,005,000 574,000 201,000 43,000 ------5,822,000 Chapter 1 Grants 13,537,000 ------13,537,000 Other Federal Sources 20,124,000 ------19,309,000 - - 39,433,000 Tuition/Transportation Fees 8,760,000 ------8,760,000 Earnings on Investments: 2,000,000 - 50,000 - - 90,000 1,200,000 - - - - 3,340,000 Student Activities 100,000 - - - 2,600,000 19,000 - - - - - 2,719,000 Nutrition Program Sales ------1,580,000 - - 1,580,000 Sales and Use Tax ------33,493,000 - - - - 33,493,000 Other Revenue from Local Sources 13,606,000 - 200,000 66,000 - 80,000 100,000 - - 5,500,000 177,000 19,729,000 Revenue from Intermediary Sources 710,000 ------710,000 Other Financing Sources - - - - - 31,000 - - - - - 31,000 General Long-Term Debt Proceeds ------Proceeds from Fixed Asset Disposition ------Transfers In ------22,995,000 - - - 22,995,000

Total Revenues 456,159,000 14,473,000 8,705,000 1,152,000 2,600,000 220,000 34,793,000 22,995,000 21,078,000 5,500,000 177,000 567,853,000

Expenditures by Function Instruction 262,228,000 4,866,000 100,000 856,000 2,575,000 66,000 - - - - - 270,691,000 Student Support Services 26,184,000 761,000 ------26,945,000 Instructional Staff Support 27,553,000 ------27,553,000 General Administration 7,845,000 1,482,000 ------9,327,000 Building Administration 25,070,000 250,000 ------25,320,000 Business and Central Administration 17,750,000 - 1,400,000 ------19,150,000 Plant Operation & Maintenance 36,410,000 2,816,000 3,000,000 ------42,226,000 Student Transportation 12,108,000 2,605,000 800,000 ------15,513,000 Non-Instructional Expenditures 1,284,000 1,284,000 2,000 280,000 - - - - 21,537,000 5,303,000 35,000 29,724,000 Facilities Acquisition and Construction - - 6,500,000 285,000 - 171,000 26,610,000 - - - 320,000 33,886,000 Debt Service ------22,995,000 - - - 22,995,000 Other Financing Uses ------AEA Support 16,116,000 ------16,116,000 Transfers Out ------22,995,000 - - - - 22,995,000

Total Expenditures 432,548,000 14,063,000 11,802,000 1,421,000 2,575,000 237,000 49,605,000 22,995,000 21,537,000 5,303,000 355,000 562,441,000

Excess of Revenues over Expenditures 23,610,000 410,000 (3,097,000) (269,000) 25,000 (17,000) (14,812,000) - (459,000) 198,000 (177,000) 5,412,000 Beginning Fund Balance 95,047,000 2,163,000 5,393,000 853,000 1,561,000 2,663,000 98,388,000 - 959,000 (1,076,000) 199,000 206,150,000

Ending Fund Balance $ 118,657,000 $ 2,574,000 $ 2,296,000 $ 584,000 $ 1,586,000 $ 2,646,000 $ 83,576,000 $ -$ 500,000 $ (879,000) $ 21,000 $ 211,562,00 0

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 31 The graphs below outline all district revenues by fund type and fund account.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 32 The graphs below outline all district expenditures by fund type and fund account.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 33 GENERAL FUND OVERVIEW

DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Property Taxes $ 102,755,900 $ 107,647,646 $ 109,838,923 $ 116,083,902 Utility Replacement Tax 3,288,649 3,189,531 3,053,514 3,273,711 Mobile Home Taxes 94,154 97,636 93,411 103,767 State Foundation Aid 195,304,005 199,399,080 204,551,888 203,922,793 AEA Flow Through 13,974,996 14,162,548 14,751,903 14,914,998 Teacher Quality Act: Teacher Salary Supplement 18,906,688 19,422,396 19,867,000 20,103,858 Teacher Quality Professional Development 2,363,619 2,423,442 2,476,408 2,503,767 Early Intervention Supplement 2,859,280 2,925,855 2,987,256 3,017,810 Universal 4 Year Old Preschool 4,868,073 5,091,475 5,161,268 5,206,928 TLC Grant 10,129,613 10,417,085 10,661,186 10,793,241 Other State Sources 8,344,544 7,924,326 6,986,097 7,703,879 Title 1 Grants 11,973,490 12,536,398 14,844,628 15,056,896 Other Federal Sources 19,298,355 21,285,015 22,730,438 24,202,948 Tuition/Transportation Fees 8,242,905 8,434,395 8,434,912 8,760,000 Earnings on Investments: 1,152,823 1,128,109 1,771,399 2,000,000 Student Activities 132,227 110,622 86,375 100,000 Other Revenue from Local Sources 14,747,523 14,499,363 13,775,238 13,686,702 Revenue from Intermediary Sources 807,027 710,744 723,189 710,456 Proceeds from Fixed Asset Disposition 92,730 94,586 229,931 - Transfers In - 462 1,145,100 -

Total Revenues 419,336,601 431,500,714 444,170,064 452,145,656

Expenditures by Function Instruction 261,683,221 270,709,760 276,584,756 275,108,000 Student Support Services 22,889,527 24,674,885 28,562,342 25,671,000 Instructional Staff Support 23,292,405 25,963,423 26,687,023 27,013,000 General Administration 7,766,227 7,392,250 8,158,176 7,691,000 Building Administration 22,539,725 23,623,124 23,293,567 24,578,000 Business and Central Administration 16,397,437 16,726,541 15,620,584 17,402,000 Plant Operation & Maintenance 32,434,698 34,309,351 36,033,754 35,696,000 Student Transportation 10,179,978 11,409,435 11,546,061 11,871,000 Non-Instructional Expenditures 1,364,524 1,245,474 1,118,482 1,271,000 AEA Support 13,974,998 14,162,548 14,751,903 14,914,998

Total Expenditures 412,522,739 430,216,791 442,356,648 441,215,998

Excess of Revenues over Expenditures 6,813,862 1,283,923 1,813,416 10,929,658 Beginning Fund Balance 74,205,974 81,019,836 82,303,759 84,117,175

Ending Fund Balance $ 81,019,836 $ 82,303,759 $ 84,117,175 $ 95,046,833

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 34 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Property Taxes $ 119,437,000 $ 117,108,000 $ 122,515,000 $ 122,515,000 Utility Replacement Tax 3,166,000 3,104,000 3,455,000 3,455,000 Mobile Home Taxes 104,000 104,000 104,000 104,000 State Foundation Aid 208,929,000 207,939,000 208,405,000 208,859,000 AEA Flow Through 16,116,000 16,278,000 16,440,000 16,605,000 Teacher Quality Act: Teacher Salary Supplement 20,305,000 20,508,000 20,713,000 20,920,000 Teacher Quality Professional Development 2,529,000 2,554,000 2,580,000 2,605,000 Early Intervention Supplement 3,048,000 3,078,000 3,109,000 3,140,000 Universal 4 Year Old Preschool 5,259,000 5,312,000 5,365,000 5,418,000 TLC Grant 10,901,000 11,010,000 11,120,000 11,231,000 Other State Sources 7,527,000 7,577,000 7,628,000 7,679,000 Title 1 Grants 13,537,000 13,600,000 13,600,000 13,600,000 Other Federal Sources 20,124,000 18,977,000 18,679,000 18,499,000 Tuition/Transportation Fees 8,760,000 8,760,000 8,760,000 8,760,000 Earnings on Investments: 2,000,000 2,000,000 2,000,000 2,000,000 Student Activities 100,000 100,000 100,000 100,000 Other Revenue from Local Sources 13,606,000 13,606,000 13,606,000 13,606,000 Revenue from Intermediary Sources 710,000 710,000 710,000 710,000 Proceeds from Fixed Asset Disposition - - - - Transfers In - - - -

Total Revenues 456,159,000 452,325,000 458,889,000 459,808,000

Expenditures by Function Instruction 262,228,000 248,840,000 234,987,000 246,189,000 Student Support Services 26,184,000 26,708,000 27,242,000 27,787,000 Instructional Staff Support 27,553,000 28,104,000 28,666,000 29,239,000 General Administration 7,845,000 8,002,000 8,162,000 8,325,000 Building Administration 25,070,000 25,571,000 26,082,000 26,604,000 Business and Central Administration 17,750,000 18,105,000 18,467,000 18,836,000 Plant Operation & Maintenance 36,410,000 37,138,000 37,881,000 38,639,000 Student Transportation 12,108,000 12,350,000 12,597,000 12,849,000 Non-Instructional Expenditures 1,284,000 1,297,000 1,310,000 1,323,000 AEA Support 16,116,000 15,198,000 15,350,000 15,504,000

Total Expenditures 432,548,000 421,313,000 410,744,000 425,295,000

Excess of Revenues over Expenditures 23,610,000 31,012,000 48,145,000 34,513,000 Beginning Fund Balance 95,047,000 118,657,000 149,669,000 197,814,000

Ending Fund Balance $ 118,657,000 $ 149,669,000 $ 197,814,000 $ 232,327,000

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 35 FY 2020 GENERAL FUND EXPENDITURES

AEA Support 3.7% Non-Instruction Central Administration 0.3% 4.1%

Plant Operations 8.4%

Student Support Instruction 22.8% 60.6%

FY 2020 GENERAL FUND REVENUE SOURCES Federal Intermediary 7.4% 0.2%

Local Funds 32.3%

State 60.2%

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 36 LONG-RANGE FINANCIAL PLANS

Multi-year financial planning can potentially avoid the budgetary cycle of simply putting out the next fire by providing a longer-term perspective on what problems are coming and thus preventing or minimizing them. The district has identified several key issues that can affect the budget:

Spending Authority Iowa uses a school finance formula that sets the maximum amount a district is authorized to spend and certify on a budget for a fiscal year. A district’s spending authority is the sum of the district’s combined cost and miscellaneous income for the budget year plus unspent balance from the previous year. It is illegal for a district to exceed its maximum authorized budget.

Supplemental State Aid The good news is that the district will not spend the next several months trying to figure out what Supplemental State Aid (i.e., Allowable Growth) is going to be for FY 2019, requiring the development of multiple budget scenarios. The bad news is we know what it is, and it is woefully inadequate. While the Governor proposed a modest 1.5% growth, the Legislature approved growth at 1.00%.

Compensation Compensation — salaries and benefits — represents 81.79% of overall expenditures in the General Fund. The issue of compensation has several key components including cost of living for employees, rising health care costs, sustainability of the workforce, and maintaining effective programing. To address this key issue, the district has a multi-faceted approach. For example, the district conducts comprehensive negotiations with employees, conducts extensive training for staff, and is implementing a district-wide wellness program. With the changes to the state’s collective bargaining law, the district will be limited in future years to negotiations on salary only.

Cost of Goods and Services The district is focused on finding ways to do more with less and directing funds toward costs that impact students. The district has pursued multiple ways to address rising costs of goods and services including paper reduction strategies, system integration, data analysis, and energy savings.

Long-term forecasting helps the district budget for areas of operation to achieve Student Expectations, while staying within Management Limitations set by the Board of Directors. The Business & Finance department reviews financial data on daily, monthly, quarterly, and annual basis. If an analysis determines that an initiative is not effective, corrective steps are taken. The Business & Finance department also completes and presents quarterly monitoring reports to the Board to demonstrate the district’s fiscal condition.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 37 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND FORECAST

Re-estimated Budget Projected Projected Projected Fiscal 2016 Fiscal 2017 Fiscal 2018 Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Fiscal 2023 Revenues with assumptions with assumptions with assumptions with assumptions Total Revenues 419,336,601 431,500,714 444,170,064 452,145,656 456,158,836 452,324,621 458,889,251 459,807,575

Expenditures Total Expenditures & Other Uses 412,522,738 430,216,791 442,356,648 441,215,998 432,548,365 421,313,000 410,744,000 425,295,000

Excess Revenues Over Expenditures 6,813,863 1,283,923 1,813,416 10,929,658 23,610,471 31,011,621 48,145,251 34,512,575

Solvency Ratio 13.0% 13.0% 12.7% 14.7% 20.0% 21.9% 30.8% 29.3% Unspent Spending Authority Ratio 9.5% 6.3% 3.0% 1.3% 2.6% 6.8% 13.4% 16.4% Unspent Authorized Budget 43,550,637 29,145,814 13,687,231 5,893,259 11,712,989 30,709,703 63,346,242 83,608,976

Assumptions Supplemental State Aid 2.06% 1.00% 1.00% 1.00% Enrollment 32789 32539 32289 32039 Inflation Increase 1.00% 1.00% 1.00% 1.00% Compensation Increase 3.00% 3.00% 3.00% 3.00% Expenditure Reduction $24.7M reduction $24.7M reduction $24.7M reduction $0 reduction

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 38 DISTRICT IMPROVEMENT INITIATIVES

Strategies being implemented by the district are showing success in improving student achievement. Some of the key projects and initiatives are highlighted below.

Board Priorities In 2016, the DMPS Board of Directors identified four priority areas — Early Literacy, Algebra, Preschool, and Males of Color. Collectively, they are known as the “Board Priorities.” As laid out on the Board Report Schedule, the district reports to the Board on the Board Priorities multiple times throughout the year. The Board Priorities presentations can be found online in the Board Library. The district also built budget and costing tools to align to the Board’s four key priorities.

Strengthening Core Instruction The district will continue to maintain fundamental foundational work that has built system-wide capacity to improve core instruction to increase student success: employment of an Instructional Framework and a Leadership Framework, a Multi-Tiered System of Support, and Standards Referenced Grading, with Cultural Competency built into all areas of education, as highlighted below. The district has been building systemic capacity in these areas over the course of four years. The complementary work of these four essential elements of teaching and learning in Des Moines will be accelerated through the implementation of the Schools for Rigor professional development program, with the desired outcome of creating student-centered classrooms with rigor. This professional development plan will create a focus for accelerating improvement in student outcomes and erasing achievement gaps in the diverse student population.

Instructional Framework and Leadership Framework Implementation of an instructional framework, in conjunction with frameworks for leadership and coaching, provide for a coherent, aligned district system that strengthens the collective capacity for improvement. An instructional framework creates a common language, defining what effective teaching looks like and provides guidance for designing and implementing quality instruction. The framework includes levels of performance (scales), which provide enhanced opportunities for teacher feedback and growth. Additionally, it elevates the work of the Common Core State Standards and academic priorities of rigor, engagement, and intervention.

The common language provided in the instruction and leadership frameworks is the foundation of continuous improvement embedded in learning cycles; individual professional development plans; and differentiated PD at the district, school, and individual levels. It is the foundation of the district’s system of support for the growth and development of DMPS students and staff. The instructional framework is not an evaluative tool; rather, it is used to provide meaningful support, professional development, and actionable feedback to teachers on their practice.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 39 imperative reflects the reality that regardless of how effectively the district develops and implements high-quality curricula aligned with standards, some students will need additional support and interventions or extensions in order to be successful. Implementing the structures of a Multi-Tiered System of Support (MTSS) helps ensure that all students have an evidence-based system of instruction to support them in achieving success. The district’s MTSS is designed to enable schools to provide the appropriate level of instruction and intervention for students. Using performance data and monitoring learning rates through MTSS, educators can make important instructional decisions to meet the needs of students of different backgrounds, learning styles, and levels of attainment.

Standards Referenced Grading One of the most prominent topics of discourse in education on the national stage is also one of the most controversial: effective grading practices. Des Moines Public Schools is committed to providing fair, accurate, specific, and timely information regarding student progress towards agreed- upon common standards, as well as feedback for next steps and growth areas. Grades in Des Moines communicate what students know and can do. The guiding practices for Standards Referenced Grading in Des Moines Public Schools are:

1. A consistent 4-point grading scale is used. 2. Letter grades, derived from the 4-point scale, are based solely on achievement of course/grade level standards. Student participation, work completion, and ability to work with others is reported separately using the “DMPS Citizenship and Employability Skills Rubric.” 3. Scores are based on a body of evidence. 4. Achievement is organized and reported by learning topic, which is converted to a grade at the end of the semester. 5. Students have multiple opportunities to demonstrate proficiency. 6. Accommodations and modifications are provided for exceptional learners.

Cultural Proficiency Research shows that student outcomes can be improved through a systemic approach where students are engaged through their own environmental lenses. The use of a cultural proficiency framework assists in fostering the right learning environment for students. By developing the capacity of school leaders and teachers to engage with, create meaning for, and set high expectations for students of all cultural experiences, students will experience success.

Cultural proficiency focuses on learning about oneself and recognizing how one’s culture and identity may affect others, while relieving those identified as outsiders from the responsibility of doing all of the adapting. Cultural proficiency is the way a person or organization effectively engages with and plans for issues that arise in diverse environments. It is a paradigm shift from viewing cultural differences as problematic to learning how to interact effectively with other cultures.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 40 Schools for Rigor Building on these four key elements of teaching and learning, over the next five years, the district will implement the Schools for Rigor professional learning plan to create student-centered classrooms with rigor, accelerate student improvement outcomes, erase achievement gaps in the diverse student population, and reduce the variance between different levels and schools in the district. The Schools for Rigor model is a K-12 plan with alignment at the district, building, and teacher levels. The systemic, district-wide philosophy will foster continuity and stability, reducing “initiative fatigue.” The focus is on creating a strong core instruction that facilitates student-centered learning, including teaming and grouping strategies. Teachers are empowered to create rigorous performance tasks that engage students in rigorous conversations with demonstrative evidence of learning to help students develop critical thinking levels.

Technology With each passing year, technology plays a bigger and bigger role in the work of teachers and the education of students. Consequently, the improved use of and access to technology has been a major component of the district’s recent capital investments. Technology upgrades have included infrastructure, wireless and hard wired systems, IP phone and PA systems, updated teacher computers and student labs, and investments in software. New technology is paid for from multiple funds, including the General Fund, Activity Fund, Child Care Funds, Federal Funding, Food Service Fund, PERL Fund, PPEL Fund, SAVE Fund, Special Education, and State Categorical funds. Priorities for Statewide Penny expenditures established by the Superintendent’s Facilities Advisory Committee and approved in the district’s Revenue Purpose Statement included upgrading technology infrastructure (e.g., high speed internet wiring and equipment) and making improvements to enhance research-based student achievement (e.g., classroom technology). (More information on SAVE can be found in the Financial Section.)

Continuous Improvement The mission of the Continuous Improvement department is to provide the district an established approach to evaluate all processes in order to identify opportunities for improvements leading to increased efficiencies, effectiveness, and greater student outcomes. To improve organizational performance and empower employees, time-tested continuous improvement tools and methodologies, including Lean and Six Sigma, are utilized. Lean focuses on the key processes in departments, the services being delivered, and how much of what is being done is value-added vs. non-value added. Continuous improvement strategies allow DMPS to understand and improve systems and processes. The district is building a culture where leadership supports and promotes the empowerment of employees while building their problem-solving ability. DMPS staff identify wastes (non-valued added tasks) within processes and set out to improve productivity, quality, and customer service.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 41 INFORMATIONAL EXECUTIVE SUMMARY

BUDGET FORECAST

In FY 2017, the district’s forecasting model indicated that if the district continually received 1% unrestricted Supplemental State Aid, by 2019, expenses would exceed revenues by more than $5 million (and rising) each year, if changes were not made. Consequently, the district has cut expenditures for the past two years to stay within compliance of the spending authority function. In this third straight year of expenditure reductions, the district modeled out numerous scenarios that outlined the impact Supplemental State Aid, Inflation, Compensation, and Expenditure Reductions have on district’s Unspent Authorized budget and modeled out multiple scenarios with the focus on returning the district to a Spending Authority Ratio that meets the Board’s target of 15% within five years if the trends for Supplemental State Aid, Student Enrollment, Negotiated Salary & Benefit Packages, Health Care Costs, and Costs of Goods & Services continued as they have done for the past several years. Based on the scenarios modeled out, the district is planning on aggressively reducing $24 M in expenditures each year over the next three years. This will return the district to a healthy Spending Authority Ratio and move beyond annual cuts to maintain compliance.

Strategies to reach the $24 M reduction for FY 2020 include:

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 42 very cognizant to treat positions that are funded through grants with a critical lens; namely, if the grant funding ends, the district does not automatically absorb the position. The district also spent months evaluating the composition of building leadership teams and is enacting changes to those teams. The number of administrators in the district will decrease; however, the district is adding building leadership positions within the specialist group. This change is estimated to save approximately $225 thousand annually. Finally, the district is evaluating non-core programs to determine if funding is being utilized to its fullest extent to best serve students. • Changes to employee schedules. The district undertook a multi-year evaluation of student contact hours and how student services are provided. In 2014-15, the district moved from student contact days to student contact hours. Under the new system, the district is required to provide students a minimum of 1080 hours of contact hours each year. With this change, the district also evaluated if the scheduling for professional development for staff was the optimal structure for both students and educators. The conclusion of this evaluation was that the current weekly early out structure for PD was not the most efficient or effective use of time and would end in the 2018-19 school year. Given the extreme number of “snow days” that were enacted this school year, the switch to the new schedule was made after spring break 2019. The change was successful, and it is anticipated the full year implementation will continue to be successful. In 2019-20, the district will provide more full PD days for staff and more frequent non-contact days for students. The educator calendar will not change; the teachers will be in full-day PD on the non-contact days. However, many support staff groups will have reduced reporting days. Built into the new structure will be employee development and training days for support staff, and the resulting reduction for the support staff groups ranged from three to 20 fewer reporting days. • Evaluation of programs. The district is evaluating non-core programs to determine if funding is being utilized to its fullest extent to best serve students. The district is continuing its work to implement a true cost accounting system to be able to evaluate the total cost to offer a program, which combined with a program evaluation, will be used as one data point in determining the scale and scope of programs offered in the district. • Evaluation of non-personnel expenditures. The district is evaluating non-personnel expenses to determine if previous investments created efficiencies which would allow the district to reduce costs in various departments. In addition, the district is evaluating where non-General Funds can be utilized for certain expenses.

In conjunction, the district is continuing to implement efforts to improve efficiencies across the district. Efficiencies can be gained in areas such as business processes, and the district employs a continuous improvement environment using Lean methodologies across multiple areas of the organization. At the same time, the district continues to invest in a professional development program to improve the efficiency and effectiveness of the district’s largest investment: the teaching force. Finally, the district is closely monitoring the Iowa Revenue Estimating Conference, mandates from the Governor, Legislative actions, and federal programs for fiscal impacts.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 43 The district’s certified enrollment for the 2018-19 school year was 268 students fewer than the 2017- 18 school year. The Iowa Department of Education projects enrollment for four years beyond the current school year using a simple regression analysis and did not predict this reduction. Consequently, the district has begun budgeting under the assumption that as in the 2018-19 school year, enrollment will decrease for the next four years. This district is basing this assumption on an analysis of live births of Des Moines residents.

The forecast makes the following assumptions for revenues: (1) Enrollment decreases by 250 students per year. (2) The percent of growth for Supplemental State Aid is projected at 2.06% for FY 2020 and 1.00% for FY 2021-2023. (3) Standard federal programs will decrease by 10% for FY 2020, then stabilize for the out years.

The forecast also makes the following assumptions for expenditures: (A) Historical increases for compensation (state average) will continue: 3.0% total compensation. (B) Modest 1% increases for goods and services (inflation). (C) Expenditure reductions of $24 M in FY 2020, FY 2021, and FY 2022.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 44 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND FORECAST

Expenditures Total Expenditures & Other Uses 412,522,738 430,216,791 442,356,648 441,215,998 432,548,365 421,313,000 410,744,000 425,295,000

Excess Revenues Over Expenditures 6,813,863 1,283,923 1,813,416 10,929,658 23,610,471 31,011,621 48,145,251 34,512,575

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 45 ENROLLMENT

For more than 100 years, DMPS, accredited by the North Central Association of Secondary Schools and Colleges and the Iowa Department of Education, has educated hundreds of thousands of children in Iowa’s capital city. Peak enrollment in recent history occurred in 2001-02, followed by seven years of declining enrollment. Currently, 32,789 students are educated in DMPS, which surpasses the previous FY 2002 peak. Using a simple regression analysis, the Iowa Department of Education projects district enrollment for four years beyond the current school year.

DMPS ENROLLMENT 34,000 33,000 32,000 31,000

30,000 32,789 29,000

While the Iowa Department of Education is projecting a continued enrollment growth, the district is budgeting under the assumption that as in the 2018-19 school year, enrollment will decrease for the next four years. This district is basing this assumption on an analysis of live births of Des Moines residents. The analysis indicated that during the Great Recession citizens of Des Moines had fewer babies; the lower birth rate is impacting enrollment at the elementary level. The lower birth rate coupled with decreased enrollment from refugees and immigrants has led the district to budget under the assumption that there will be 250 students enrolled each year for the next four years. DMPS ENROLLMENT PROJECTION 36,000 35,000 33,680 33,309 33,397 33,634 34,000 32,789 33,000 32,000 32,539 32,289 31,000 32,039 31,789 30,000

Actual Enrollment DE Projection DMPS Assumption

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 46 The breakdown of students by level in the 2018-19 school year is 447.2% elementary school, 23.0% middle school, and 29.8% high school.

In addition to serving students in grades K-12, the district also has a robust Early Childhood program. DMPS Early Childhood programs provide quality learning experiences to help promote the growth of young children and their families. Nearly 2,100 students enrolled in preschool programs through a variety of funding sources in 2018-19.

PROPERTY TAXES

Per the Aid & Levy report, the district property tax rates for FY 2016 – FY 2019 and the projected FY 2020 (per the preliminary Aid & Levy) are:

District Property Tax Rates FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Total Tax Rate 18.42809 18.50586 18.56349 18.60074 18.60005

PROPERTY TAX RATE $30

$20

$10

$- FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020

To ensure a budget that meets the district’s needs and provides adequate programming for students, the district is proposing a tax rate of $18.60005, which is $0.00069 lower than the FY 2019 rate.

District Property Overall Recommended Tax Rate Authority FY 2019 FY 2020 Max. Expires GENERAL Regular Code 9.25171 8.89366 NA NA Instructional Support Citizen Vote OR Board Action 1.66378 1.63280 10% of cost 2021 Dropout Prevention Board Action 1.50161 1.19419 5% of cost Annual Cash Reserve Levy Board Action 3.48865 3.98440 20% Annual MANAGEMENT Board Action 1.60000 1.80000 NA Annual PPEL Regular Board Action 0.33000 0.33000 0.330 Annual Voted Citizen Vote 0.63000 0.63000 1.340 2021 PERL Citizen Vote 0.13500 0.13500 0.135 NA DEBT SERVICE Citizen Vote 0.00000 0.00000 4.050 NA TOTAL 18.60074 18.60005 Change From Prior Year ($0.00069)

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 47 The tax rate is based on a per $1,000 of assessed valuation, in most instances, per the Aid and Levy, as determined by the State of Iowa. Using a $100,000 home as an example, the average taxpayer would have the following annual obligation:

Calculation: $100,000 home value = 100 x Annual Tax Rate $1,000

FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 $1,834.84 $1,799.48 $ 1,842.81 $ 1,850.59 $ 1,856.35 $ 1,860.07 $ 1,860.00

PERSONNEL: PAST YEAR, CURRENT YEAR, & BUDGET YEAR ALL DMPS EMPLOYEES 5,000

4,000

3,000

2,000

1,000

0 Specialists, Food Service, Instructional Support Staff Clerical, Operations, Associates Administrators Total Staff (Certified) (Certified) Paraprofession Transportation als , Childcare FY 2018 2,497 412 510 559 856 127 4,960 FY 2019 2,477 403 535 553 829 123 4,920 FY 2020 (est.) 2,422 402 543 566 829 104 4,866

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 48 DMPS Employee Schedule FY 2020 FY 2018 FY 2019 (est.) Administrators Central Office 41.0 42.0 41.0 Elementary Schools 38.0 38.0 37.0 Middle Schools 20.0 19.0 10.0 High Schools 23.0 20.0 12.0 Special Schools 5.0 4.0 4.0 Administrators 127.0 123.0 104.0

Instructional Staff (Certified) Classroom teachers 1556.3 1532.1 1501.3 ELL 119.0 117.4 117.4 Head Start 14.0 13.0 13.0 Home Instruction 5.0 11.0 11.0 Preschool 34.0 34.0 34.0 Special Ed teachers 483.0 488.0 489.0 Title I, Rdg, Math, Instruct Coaches 278.4 280.6 255.5 Float 7.2 1.0 1.0 Instructional Staff (Certified) 2496.9 2477.1 2422.1

Support Staff (Certified) Counselors 82.0 82.0 81.4 Dean of Students 1.0 1.0 1.0 Gifted and Talented 21.0 21.0 21.0 Library/Media specialists 1.0 1.0 1.0 Non-classroom teachers 78.8 73.6 73.6 Nurses 59.5 59.9 59.9 Special Ed consultants 32.0 29.0 29.0 Special Ed support 136.3 135.3 135.3 Support Staff (Certified) 411.6 402.8 402.2

Associates Central Office 12.8 50.0 50.0 Elementary Schools 195.0 214.0 214.0 Middle Schools 58.3 57.0 57.0 High Schools 46.0 62.0 64.0 Special Schools 197.8 152.0 158.0 Associates 509.9 535.0 543.0 Continued on next page

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 49 Continued from previous page

Specialists, Clerical, Paraprofessionals Central Office 266.4 255.2 252.0 Elementary Schools 111.0 117.0 117.0 Middle Schools 58.0 65.0 72.5 High Schools 103.8 101.0 110.5 Special Schools 20.0 15.0 14.0 Specialists, Clerical, Paraprofessionals 559.2 553.2 566.0

Food Service, Operations, Transportation, Childcare Central Office 334.5 293.8 293.8 Elementary Schools 288.5 292.3 292.3 Middle Schools 103.1 106.6 106.6 High Schools 113.1 117.5 117.5 Special Schools 16.3 18.6 18.6 Food Service, Operations, Transportation, Childcare 855.5 828.8 828.8

Total 4960.1 4919.9 4866.1

Staffing Changes for FY 2019 Staffing is a top priority to improve education, and education, by nature, is reliant on individuals to perform functions. However, it is the charge of the district to identify areas in which efficiencies can be gained, particularly in the area of staffing and personnel. In FY 2018, the district began working in earnest to evaluate the current funding formula in conjunction with the school schedule to determine whether the district was optimizing one of the most important resources – classroom staff. The secondary schedule (particularly in the high schools) was evaluated to determine if changes to the schedule could help the district utilize its teaching force more efficiently and effectively. The result of this months-long evaluation was a change to the secondary schedule that will enable the district to serve students with approximately 20 fewer FTE.

The district is also be very cognizant to treat positions that are funded through grants with a critical lens; namely, if the grant funding ends, the district will not automatically assume the position. Due to the end of the School Improvement Grant and Safe and Supportive Schools Grant and a reduction in Title I funds, the district will reduce the number of positions funded through those dollars.

The district also spent months evaluating the composition of building leadership teams and is enacting changes to those teams. The number of administrators in the district will decrease; however, the district is adding building leadership positions within the specialist group. This change is estimated to save approximately $225 thousand annually. In addition, the district is reducing the central office admin team by one FTE. Finally, the district is evaluating non-core programs to determine if funding is being utilized to its fullest extent to best serve students. The district anticipates a reduction of three FTE in non-core programming.

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 50 CAPITAL IMPROVEMENTS & BONDING

Thanks to community support, Des Moines Public Schools has completed more than $500 million in improvements to district facilities since the turn of the 21st century, from the renovation of historic structures to the construction of brand new facilities. There has been a concentrated effort to improve and replace existing building equipment, improve energy efficiency, and provide a safe, comfortable environment for students.

In 1999, voters in Polk County approve a local one-cent sales tax for school infrastructure improvements. By 2008, voters in all 99 Iowa counties had voted for the local sales tax increase. In 2008, the Iowa legislature enacted a statewide one-cent sales tax — called the Statewide Penny (SWP) and also now known as Secure an Advanced Vision for Education (SAVE) — to benefit school districts across Iowa to replace the local option sales taxes, and the governor signed it into law that same year. This created a dedicated source of revenue to support improvements to public schools. A Revenue Purpose Statement indicating how the one cent sales tax funding could be used by the district was approved by voters on September 9, 2009. In most cases, a district incurs long- term debt for capital projects, and the amounts are often sizable. One of the priorities of the Revenue Purpose Statement was to introduce money-saving strategies, and one strategy enacted by the district has been the sale of revenue bonds to minimize the impact of inflation on renovation and construction budgets. This strategy saves money by getting ahead of the cost of inflation, accelerating the projects schedule, and supporting jobs in the construction trades. Issuing revenue bonds has allowed the district DMPS to complete more school projects, while saving tax dollars, and providing additional opportunities to students. Issuing revenue bonds — paid for by the revenue from the statewide sales tax, not property taxes — has allowed DMPS to:

• Minimize inflationary increases on a portion of the construction program. • Add flexibility to the construction schedule. • Develop the most optimal construction plan. • Lock up a portion of the revenue stream for debt service (and/or projects). • Move up projects to benefit students earlier. • Lock in projects at a borrowing cost lower than the average inflationary factor. • Continue the plan created by the Superintendent’s Facilities Advisory Committee. • Continue to provide operational efficiencies that will have a direct impact on the district’s General Fund in the form of reduced energy costs. The School Board approved the sale of $70 million in Sales Tax Revenue Bonds in March 2010, a second round for $71.9 million in March 2012, a third round in December 2013 for $8.8 million, and a fourth round in May 2014 for $61.9 million. The District refunded the Series 2010 revenue bonds with the Series 2016 Bonds, which saved the district $14.8 million, and restructured payments will save an additional million dollars. The district issued a final round of revenue bonds on May 15, 2018 for $56.2 million to coincide with the program sunset. The Board, district, and DMPS community have been actively engaged in legislative advocacy over the past three legislative sessions to extend the sunset. The extension would ensure a

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 51 secure, dedicated funding source for capital projects and allow future bonding for capital improvement projects. On May 24, 2019 Governor Kim Reynolds signed House File 546 into law, which extended the program through 2050.

DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET DEBT SERVICE FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Transfers In $ 22,995,000 $ 22,996,000 $ 22,994,000 $ 22,993,000

Total Revenues 22,995,000 22,996,000 22,994,000 22,993,000

Expenditures by Function Debt Service 22,995,000 22,996,000 22,994,000 22,993,000

Total Expenditures 22,995,000 22,996,000 22,994,000 22,993,000

Excess of Revenues over Expenditures - - - -

Beginning Fund Balance - - - -

Ending Fund Balance $ - $ - $ - $ -

Part 1: Introduction FY 2019 - 2020 ADOPTED BUDGET 52 2 PART 2 ORGANIZATIONAL SECTION PART 2: ORGANIZATION SECTION

Des Moines: A Vibrant & Diverse City

Des Moines Public Schools: A Leader in Urban Education Largest School District in Iowa Exceptional Educational Opportunities Outstanding Workforce DMPS School Snapshots

District Governance & Leadership School Board Legal Autonomy & Fiscal Independence First-Level District Administration Organization Chart

Des Moines Public Schools: Vision for the Future District Mission & Goals Strategic School Improvement Strategies District Improvement Initiatives

Financial Policies, Budgetary Assumptions & Constraints Guiding Limitations, Policies & Parameters Assumptions for a Balanced Budget Financial & Budgetary Constraints

Budget Process Budgeting Principals Basis of Budgeting Budget Planning Budget Development

Fund Structures & Descriptions

Department/Fund Relationship

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 54 DES MOINES: A VIBRANT & DIVERSE CITY

As Iowa’s capital city, Des Moines is a hub of government action, business activity, and cultural affairs. The Des Moines Independent Community School District, also known as Des Moines Public Schools, DMPS, serves more than 210,000 people who live in Polk and Warren Counties, approximately 25% of whom are under the age of 18. The median household income (2016) in Des Moines was $48,088, and approximately 19% of persons live below the poverty line.

Covering nearly 86 square miles, the school district developed in the heart of the Des Moines city center, east into Pleasant Hill, west into Windsor Heights, and south into Warren County. The district benefits from having strong and diverse neighborhoods and a citizenry deeply involved in its public education. Des Moines is the industrial, technology, commercial, financial, trade, transportation, and governmental center of Iowa. The insurance industry in Des Moines is the third largest in the world, after London and Hartford, with more than 200 insurance offices/headquarters located the city. Insurance activities are part of a strong local economy that is also based in agriculture, manufacturing, technology, education, health care, and other services.

Des Moines offers amenities usually found only in major cities: unique shopping in the East Village; dining at world-class restaurants; countless entertainment opportunities at Wells Fargo Arena and the Civic Center; educational opportunities at the Science Center of Iowa, Downtown Library, and Pappajohn Sculpture Park; and professional sporting events. The city boasts unique housing options at several lofts and townhome developments, has one of the nation’s largest farmers’ markets, and is home to the top-ranked art festival. The community also has a vibrant outdoor scene. One can listen to summer concerts along the banks of the Des Moines River or on the steps of the state capitol building, take a leisurely stroll along the Principal Riverwalk, and the entire central Iowa region is connected by more than 500 miles of trails (including 60 within Des Moines). While there is big city bustle, the community is extremely proud of its small town atmosphere. Throughout Des Moines are dozens of neighborhoods, each with its own personality and style. The community offers superb schools, quality public services, and friendly neighborhoods.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 55 Here’s what others have to say about Des Moines being a great place to live and work:

• Des Moines is the #4 Best Place to Live – U.S. News & World Report, 2018 • Des Moines is the #1 Most Popular City for Millennial Homebuyers – Lending Tree, 2018 • Des Moines is the #8 Best Job Market for 2018 – ZipRecruiter, 2018 • Des Moines is one of the “5 Up-and-Coming Tech Hotspots” – Livability, 2018 • Des Moines is the #8 Best City to Find Small Business Jobs – ZipRecruiter, 2018 • Des Moines is the #7 Place Where Jobs Will Be In 2018 – Forbes, 2017 • Des Moines ranks #9 on the “Top 10 Paces to Lives in the U.S.” – U.S. News & World Report, 2017. • Des Moines ranks #11 on the “Best State Capitals to Live In” list – WalletHub, 2017. • Des Moines is the #4 Best City for Young Families – ValuePenguin, 2016. • Des Moines is the #1 Best City for the Middle Class – Business Insider, 2016. • Des Moines ranks #4 on Best Mid-Sized Cities for Making a Living – MoneyGeek, 2016. • Des Moines is the #6 Best City to Find a Job – WalletHub, 2016. • Des Moines is the #1 Metro with the Most Community Pride – Gallup, 2015. • Des Moines is the #2 Best City for Jobs in 2015 – Forbes, 2015. • Des Moines is the #2 Best City to Find a Job – WalletHub, 2015. • Des Moines ranks #4 on “America’s Most Business Friendly Cities” – MarketWatch, 2015. • Des Moines is a Top 5 Emerging Start Up City – Investopedia, 2015. • Des Moines is the #3 Top City for New College Graduates – SmartAsset, 2015. • Des Moines is the #6 Midsize Metro Where College Grads Move for Jobs – AIER, 2015. • Des Moines is the #1 City with an Up and Coming Downtown – Fortune, 2014. • Des Moines is the #1 Best City for Young Professionals – Forbes, 2014. • Des Moines is the #2 Best City for Business – Forbes, 2014. • Des Moines is the #4 Best City for Business and Careers – Forbes, 2014. • Des Moines is the #6 City for Raising a Family – Forbes, 2014. • Des Moines is the #1 Wealthiest City in America – Today show, 2014. • Des Moines ranks #1 on “Best Places for Business and Careers” – Forbes, 2013. • Des Moines ranks #1 on “Best Cities for Families” – Kiplinger, 2012. • Des Moines ranks #4 on “Best Places for Business and Careers” – Forbes, 2012. • Des Moines is #5 on “2011 Best Cities for Families” – Parenting Magazine, 2011. • Des Moines is #1 Best City for Young Professionals – Forbes, 2011. • Des Moines is the #1 city with the Highest Real Income – US News & World Report, 2011. • Des Moines ranks #7 on the “10 Best Cities for the Next Decade” – Kiplinger, 2010. • Des Moines ranks #1 as the “Best Place for Business and Careers” – Forbes, 2010. • Des Moines is the #1 U.S. City for Business – MarketWatch, 2009.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 56 DES MOINES PUBLIC SCHOOLS: A LEADER IN URBAN EDUCATION

LARGEST SCHOOL DISTRICT IN IOWA

Des Moines Public Schools is home to more than 60 schools and support facilities, including 38 elementary schools, 10 middle schools, 5 comprehensive high schools, and 12 other schools that provide specialized programming. The district covers nearly six million square feet and serves more than 33,000 students from preschool through high school in every neighborhood in the city.

District Map

See also: http://www.dmschools.org/maps/

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 57 EXCEPTIONAL EDUCATIONAL OPPORTUNITIES

With 33,000 students, Des Moines Public Schools is by far the largest school district in Iowa. While the district may be the largest provider of public education in the state, DMPS takes anything but a one-size-fits-all approach to educating students. In fact, families in Des Moines can find more educational options than anyplace in the state, including:

• Advanced Placement. Central Academy — attended by students from 39 central Iowa middle and high schools — is Iowa’s top AP program, dedicated to providing a challenging curriculum. The Belin-Blank Center for Gifted Education and Talent Development placed Central Academy “in a class by itself” as a college preparatory school. In addition, DMPS is in the midst of a significant expansion of AP course offerings throughout all five comprehensive high schools. All five comprehensive high schools are on the Belin-Blank Center’s Iowa AP Top 25 Index. • International Baccalaureate. DMPS provides opportunities for students to participate in a comprehensive IB program at four elementary schools (Hubbell, Park Avenue, Stowe, and Walnut Street), four middle schools (Brody, Goodrell, Meredith, and Merrill), and one high school (Hoover). • Montessori. Cowles Montessori School is the only public Montessori program in Iowa, serving students in grades K-8. Students learn in multi-age classrooms, and children’s natural curiosities are exploited to the fullest as they advance at their own pace. • Alternative Programs. Scavo Alternative High School, Orchard Place, Des Moines Alternative, and Middle School Alternative provide programming for students who may be struggling with attendance requirements at a comprehensive school or have other personal issues and need alternative programming. • Career & Technical Institute. Located at Central Campus, CTI offers students learning opportunities in several high-skill areas, including graphic design, broadcasting & film, culinary arts, fashion, and automotive technology. In addition, DMPS is home to one of only three high school aviation programs certified by the FAA and has the largest marine biology program of any non-coastal high school. In 2017, the district launched the Skilled Trades Academy at Central Campus, beginning in the 2017-18 school year. The partnership with construction industry leaders and labor organizations creates a Skilled Trades Alliance, with the goal of creating a model program of work-based learning with hands-on applications for students. Students enrolled in a High Quality Pre-Apprenticeship program will be immersed in job-embedded practices and internships while learning from industry mentors. • Higher Education Partnerships. Des Moines Public Schools’ proximity to Drake University, Iowa State University, Des Moines Area Community College, and other Institutes of Higher Education have created numerous partnerships and collaborative efforts that support students, teachers, and administrators.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 58 OUTSTANDING WORKFORCE

Des Moines Public Schools is proud to be home to thousands of educators and other professionals who work hard each and every day to help the students of Des Moines succeed. The good work performed by DMPS teachers and staff has earned awards, honors, and recognition at the state and national level. Highlights of some recent honors include:

Twelve National Award Winners Presidential Award for Excellence in Mathematics and Science Teaching

2017, 2016 Digital Innovator

2016 AP Teacher of the Year College Board

2016 DMR Coach of the Year The Des Moines Register

2016 ISPRA Communicator of the Year Iowa Schools Public Relations Association

Award of Excellence (multiple years) National School Public Relations Association Distinguished Budget Presentation Award Recipient (multiple years) Certificate of Achievement Recipient (multiple years) Government Finance Officers Association

Meritorious Budget Award Recipient (multiple years) Certificate of Excellence Award Recipient (multiple years) Association of School Business Officials International

2015 Iowa Teacher of the Year Iowa Department of Education

Five-time ENERGY STAR Partner of the Year U.S. Environmental Protection Agency

2014 Elementary School Counselor of the Year Iowa School Counselor Association 2014 School Social Worker of the Year Iowa School Social Workers Association

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 59 The Association of School Business Officials (ASBO) International awarded the district its Meritorious Budget Award for excellence in budget presentation for the 2017-18 budget year. It is the third time DMPS has been presented with the honor and is only one of two districts recognized in Iowa. The Meritorious Budget Awards program promotes and recognizes excellence in school budget presentation and enhances school business officials’ skills in developing, analyzing, and presenting a school system budget. After a rigorous review by professional auditors, the award is conferred only on school districts that have met or exceeded the program’s stringent criteria.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 60 The Government Finance Officers Association (GFOA) of the United States and Canada awarded a Certificate of Achievement for Excellence in Financial Reporting to the district for its comprehensive annual financial report (CAFR) for the fiscal year ended June 30, 2018. DMPS has been recognized by GFOA for this honor since 2007. In order to be awarded a Certificate of Achievement, a district must publish an easily readable and efficiently organized CAFR. This report must satisfy both generally accepted accounting principles and applicable legal requirements.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 61 The Association of School Business Officials (ASBO) International again awarded a Certificate of Excellence in Financial Reporting to the district for the fiscal year ending June 30, 2018. DMPS has been recognized by ASBO for this honor since 2007. This award represents the highest recognition for school district operations offered by ASBO International.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 62 Other honors earned by Des Moines Public Schools and its employees include:

• 2018, 2015, 2012, 2010, 2009, 2006, 1995, 1997, 1997, 1995, 1995, 1983 Presidential Award for Excellence in Mathematics and Science Teaching recipients • 2018 Capital City Pride Ally of the Year • 2018 Iowa Juneteenth Mary McCleod Bethune Award • 2018, 2017, 2016, 2015, 2014, 2013, 2012 ENERGY STAR Partner of the Year — Environmental Protection Agency • 2017, 2016, 2015, 2014, 2013, 2012, 2011, 2010, 2009, 2008, 2007 Certificate of Excellence in Financial Reporting and 2018, 2017, 2016 Meritorious Budget Award — Association of School Business Officials Association for the school district’s comprehensive annual financial report and annual budget, respectively • 2017,2016, 2015, 2014, 2013, 2012, 2011, 2010, 2009, 2008, 2007 Certificate of Achievement and 2016, 2015, 2014, 2013 Distinguished Budget Presentation Award — Government Finance Officers Association for the school district’s comprehensive annual financial report and annual budget, respectively • 2017 Hoover High School— Governor’s STEM Best Partner • 2016, 2015, 2014, 2013, 2012, 2010 state finalists for Presidential Award for Excellence in Mathematics and Science Teaching • 2016 Arts Learning Leadership — Governor’s Arts Award • 2016 AP Teacher of the Year — College Board • 2016 DMR Coach of the Year — The Des Moines Register • 2016 ISPRA Communicator of the Year — Iowa Schools Public Relations Association • 2016, 2015, 2014, 2013, 2012 honors — National School Public Relations Association • 2016, 2015, 2014 ENERGY STAR Partner of the Year for Climate Communications — Environmental Protection Agency • 2015 Iowa Teacher of the Year — Iowa Department of Education • 2015 Educator of the Year — Iowa Association of Alternative Education • 2015 Certified Public Finance Officer — Government Finance Officers Association • 2015 Magna Award — National School Boards Association • 2014 Prostart Educator of Excellence Award — Iowa Restaurant Association • 2014 Iowa School Social Worker of the Year — Iowa School Social Workers Association • 2014 Four Rotary Educators of the Year • 2014 Rising Star — Journalism Education Association • 2014, 2013, 2012 finalists for Iowa Teacher of the Year • 2013 Trailblazing Teacher — The Center for Green Schools • 2013 Steve France Honor Award — Iowa Association for Health, Physical Education, Recreation, and Dance • 2013 Rod Vahl Teacher of the Year award — Iowa High School Press Association

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 63 • 2013 Outstanding Middle School Art Educator — Art Educators of Iowa • 2013 Outstanding Elementary Art Educator — Art Educators of Iowa • 2013 Green Ribbon School Award for Des Moines Public Schools — U.S. Department of Education • 2013 Excellence in Education Award — Iowa State Education Association • 2013 Dr. Robert E. and Phyllis M. Yager Exemplary Teaching Recognition Award — University of Northern Iowa • 2013, 2012 Governor’s Iowa Environmental Excellence Award • 2012 Phyllis Yager Memorial Commitment to Diversity Award — University of Iowa • 2012 honoree as a Champion of Change in education — White House • 2012 Green Ribbon School Award for Central Campus — U.S. Department of Education • 2012 Gary Hendrichs Memorial Award — Iowa School Counselor Association • 2012 finalist for America History Teacher of the Year — Iowa Preserve • 2012 Education Support Personnel of the Year for the State of Iowa • 2011 Outstanding Secondary Art Educator — Art Educators of Iowa • 2011 Outstanding Iowa Biology Teacher of the Year — National Association of Biology Teachers • 2011 Educator of the Year — Printing Industry of the Midwest • 2011 and 2009 James Madison Fellowships for the state of Iowa • 2010 James Bryant Conant Award in High School Teaching • 2010 Iowa School Social Worker of the Year — Iowa School Social Workers Association • 2010 Iowa Financial Literacy Educator of the Year • 2010 honoree for the Teacher Program — Toyota International • 2010 Edyth May Sliffe Award for Distinguished High School Mathematics Teaching — Mathematical Association of America

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 64 DMPS SCHOOL SNAPSHOTS

Elementary Schools Buildings: 37 buildings, plus Downtown School Average Building Age: 66 years old Student Enrollment: 14,757 students Total Student Capacity: 18,462 students Largest Enrollment: Brubaker - 665 students Smallest Enrollment: Greenwood - 256 students Total School Size: 2,169,769 square feet Total Campus Size: 249.34 acres Largest School: Moulton - 121,650 square feet Smallest School: Wright - 30,300 square feet Largest Campus: River Woods - 12.15 acres Smallest Campus: Walnut St. - 0.85 acres Oldest School: Oak Park - built 1900 Newest School: Edmunds - built 2013

Elementary School Boundaries 2018-2019

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 65 Brubaker Elementary, a successful merger of McKee and Douglas schools, shares a campus with Hoyt Middle School. Brubaker meets the diverse needs of all learners by providing support to Special Education students, students with Autism and Intellectual Disabilities, as well as ELL students. Brubaker’s mission: Brubaker exists to provide a safe and nurturing environment where all students learn at high levels.

BRUBAKER ELEMENTARY Principal: Mark Adams 2900 E. 42nd Street P: 515-242-8405 | F: 515-323-8611 Des Moines, IA 50317 E: [email protected]

Capitol View is a neighborhood school with a wonderful, diverse population of students. Capitol View serves approximately 600 students in preschool through fifth grade and also has an elementary deaf education program. The staff at Capitol View is committed to nurturing resilient young people who are prepared to meet the needs of the 21st century.

CAPITOL VIEW ELEMENTARY Principal: Marsha Kerper 320 E. 16th Street P: 515-242-8402 | F: 515-323-8612 Des Moines, IA 50316 E: [email protected]

George Washington Carver Community School is committed to improving the lives of the community. At Carver, students are challenged to learn with a growth mindset, encouraged to do their best, and motivated to achieve success in a safe, caring environment.

CARVER ELEMENTARY Principal: Jill Burnett-Requist 705 E. University Avenue P: 515-242-8418 | F: 515-323-8613 Des Moines, IA 50316 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 66 Jonathan Cattell Elementary School first opened in 1890 and is named for an Iowa state legislator who was an early proponent of educational opportunities for all. Cattell staff continues to honor his vision through our partnership with Turnaround Arts National. The mission of the community, staff and students at Jonathan Cattell Elementary is to prepare lifelong learners through arts integrated experiences and community engagement.

CATTELL ELEMENTARY Principal: Tiona Sandbulte 3101 E. 12th Street P: 515-242-8403 | F: 515-323-8614 Des Moines, IA 50316 E: [email protected]

Located in the community of Windsor Heights, Cowles is Iowa’s only public Montessori school, serving students from age three through eighth grade.

COWLES MONTESSORI Principal: Todd Johnson 6401 College Avenue P: 515-242-7818 | F: 515-242-7358 Windsor Heights, IA 50324 E: [email protected]

The Downtown School is a place where students learn: unencumbered by desks, grade levels, or the limited information between the covers of a textbook. Students are provided an educational experience in kindergarten through fifth grade, based on what research has shown to be the best practices in elementary education.

DOWNTOWN SCHOOL Principal: Robert Burnett 1800 Grand Avenue P: 515-242-8422 | F: 515-242-7391 Des Moines, IA 50309 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 67 Edmunds Elementary provides engaging, high-quality education to empower life-long learners for success while celebrating diversity in a mindful, respectful, and safe community. Edmunds is a School for Rigor with the focus on creating a learning environment to prepare students for 21st Century new economy skills. E3C encompasses culture, climate, and content to ensure the school is focused on school wide expectations so each student can and will learn. Edmunds staff builds relationships with students and families to promote a strong educational experience.

EDMUNDS ELEMENTARY Principal: Jaynette Rittman 950 15th Street P: 515-242-8406 | F: 515-323-8615 Des Moines, IA 50314 E: [email protected]

Findley Elementary Dreamer Academy students, families, staff, and community partners proudly work together to fulfill the school’s mission every day: Building big dreamers and high achievers. Together, a safe, caring, achievement-focused college and career culture in which scholars thrive is nurtured and sustained. Each day is a commitment to common goals: “Dream big! We believe! Aim high! Si se puede!”

FINDLEY ELEMENTARY Principal: Dr. Barb Adams 3025 Oxford Street P: 515-242-8407 | F: 515-244-7410 Des Moines, IA 50313 E: [email protected]

Garton Elementary, on the east side of Des Moines, serves a diverse population of students. As a School for Rigor, the school has a vision of learning for ALL students in rigorous instruction, collaboration, and standards-based learning. At Garton, staff builds relationships with students and families as partners in learning. The focus is on being respectful, responsible, and caring, and these traits are taught on-going throughout the year. At Garton, we strive everyday for students and staff to Grow Toward Greatness!

GARTON ELEMENTARY Principal: Renita Lord 2820 E. 24th Street P: 515-242-8408 | F: 515-323-8619 Des Moines, IA 50317 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 68 The Greenwood campus consists of 4.8 acres of land in the heart of the city. The original Beaux Arts building was built in 1901, and the school has had multiple renovations in its history. Today, Greenwood is a modern school building equipped to serve a diverse student population of neighborhood students. Greenwood students include fourth generation families, along with students who have ventured to the U.S. from other countries. With an experienced staff and active PTA group and community volunteers, Greenwood strives to be a great community school.

GREENWOOD ELEMENTARY Principal: Andrea Safina 316 37th Street P: 515-242-8410 | F: 515-323-8620 Des Moines, IA 50312 E: [email protected]

Hanawalt is a neighborhood school that serves the west side of Des Moines with a rich tradition of educational and social excellence. With 100 years of service to its community, Hanawalt offers a model academic experience, targeting whole child learning through an emphasis on physical wellness, fine arts, and technology.

HANAWALT ELEMENTARY Principal: Jolene Liebl 225 56th Street P: 515-242-8411 | F: 515-323-8621 Des Moines, IA 50312 E: [email protected]

Hillis serves elementary students through fifth grade and is a place where learning comes alive. Hillis teachers design and facilitate lessons to make learning relevant, rigorous, and engaging. Hillis is also active in promoting healthy living by engaging students and families in wellness initiatives, gardening, healthy food choices, and biking. Hillis, Where Dreamers Learn to Dream Big!

HILLIS ELEMENTARY Principal: Renee Gelfond 2401 56th Street P: 515-242-8412 | F: 515-323-8622 Des Moines, IA 50310 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 69 Howe Elementary is a K-5 neighborhood school that serves approximately 300 students on the south side of Des Moines. At Howe Elementary, teachers and staff create a community of learners that engages and challenges the diverse school population.

HOWE ELEMENTARY Principal: Jill Burke 2900 Indianola Road P: 515-242-8413 | F: 515-323-8624 Des Moines, IA 50315 E: [email protected]

Hubbell Elementary School prides itself on strong student achievement, engaged parental support, and a broad liberal arts curriculum that builds upon the cultural opportunities inherent in the eclectic Hubbell neighborhood. Hubbell Elementary is an International Baccalaureate PYP World School that is preparing students for a global world. Hubbell acts as the conduit for students, families, and staff to celebrate the cultural and ethnic diversity present in Des Moines. HUBBELL ELEMENTARY Principal: Carrie Belt 800 42nd Street P: 515-242-8414 | F: 515-242-8290 Des Moines, IA 50312 E: [email protected]

Jackson Elementary strives to create a safe, positive nurturing learning environment; to possess technological and information literacy; and equip students to be lifelong learners, contributing citizens, people of character, and self- directed learners.

JACKSON ELEMENTARY Principal: Cindy Wissler 3825 Indianola Avenue P: 515-242-8415 | F: 515-323-8626 Des Moines, IA 50320 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 70 Jefferson is a school community that provides academic excellence through a differentiated, rigorous curriculum and a joint commitment from students, families, and staff. The Jefferson learning environment fosters exemplary behavior and responsible citizens.

JEFFERSON ELEMENTARY Principal: Mary Minard 2425 Watrous Avenue P: 515-242-8416 | F: 515-323-8627 Des Moines, IA 50321 E: [email protected]

King Elementary School is located in the King-Irving Neighborhood. The King staff is very honored to serve the community and diverse student population.

KING ELEMENTARY Principal: Kisha Barnes 1849 Forest Avenue P: 515-242-8417 | F: 515-323-8628 Des Moines, IA 50314 E: [email protected]

The mission of Lovejoy Elementary School is to nurture, educate, and inspire students to be the best that they can be. Lovejoy provides for students many educational opportunities to excel, grow, and develop.

LOVEJOY ELEMENTARY Principal: Shelly Pospeshil 801 E. Kenyon Avenue P: 515-242-8419 | F: 515-323-8629 Des Moines, IA 50315 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 71 Madison Elementary is a Turn Around Arts school that serves approximately 315 students in north Des Moines. As a Turnaround Arts School, classroom teachers work with art and music teachers to integrate arts-based teaching strategies into student’s learning. During the 2017-18 school year, Madison were selected to be a School for Rigor. In doing so, staff focuses on implementing student-centered instructional activities.

MADISON ELEMENTARY Principal: Cory Heaberlin 806 E. Hoffman Street P: 515-242-8420 | F: 515-323-8630 Des Moines, IA 50316 E: [email protected]

McKinley Elementary School is home to approximately 300 Pre-K through 5th grade students and nearly 50 staff members. The school is located in the culturally-rich neighborhood south of Des Moines’ East Village business and entertainment area. McKinley Elementary was established in 1902 and has been renovated to serve the diverse educational needs of today’s students. McKinley’s staff provides experiences in technology, the arts, and physical activity, along with excellent classroom instruction and the support of community resources to assist students in achieving success. McKinley is the home of the Eagle Way: We are Respectful, Responsible, and Safe.

MCKINLEY ELEMENTARY Principal: Sarah Grady 1610 SE 6th Street P: 515-242-8423 | F: 515-323-8630 Des Moines, IA 50315 E: [email protected]

Monroe serves more than 500 students in kindergarten through 5th grade. We take pride in our diverse student body and dedicated staff working together to continually improve lives and learning for our students and families. Students and their families are supported through the following programs: Schools for Rigor, ELL, Title, Counseling, SUCCESS, 21st Century before and after school learning, and Monroe Community Schools Programming (including food pantry, parent groups, and family services). Community supported programs such as Power Read, Everybody Wins, and Foster Grandparents continue to enhance learning for students.

MONROE ELEMENTARY Principal: Stephanie Flickinger 2250 30th Street P: 515-242-8425 | F: 515-323-8632 Des Moines, IA 50310 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 72 Moore Elementary is a growing neighborhood school on the northwest side of Des Moines. Moore is a candidate school for the International Baccalaureate Primary Years Programme with the goal is to be an authorized school by fall 2018. We believe in the power of a transdisciplinary approach to the school day. Learner Profile and Attitudes are key in the way we learn, grow, and interact with one another at Moore. The diverse student population helps make a wonderful environment for students and their families. Our parent group is very active, and we have family engagement opportunities on Thursday evenings throughout the school year. #loveMoore…We sure do!

MOORE ELEMENTARY Principal: Beth Sloan 3716 50th Street P: 515-242-8426 | F: 515-323-8633 Des Moines, IA 50301 E: [email protected]

Morris, located on the city’s south side, serves approximately 600 K-5 students. The school philosophy centers around building strong foundations for the humanistic side of the teaching and learning process, while promoting high levels of academic rigor that is individualized to the needs of every student. Morris’ goal is to utilize a unified approach to expose students to essential skills and concepts that will aid them in promoting successful adult lives.

MORRIS ELEMENTARY Principal: Sherry Amos 1401 Geil Avenue P: 515-242-8421 | F: 515-323-8634 Des Moines, IA 50315 E: [email protected]

Moulton Elementary serves more than 500 preschool through 5th grade students from a diverse background of cultures. Moulton students and staff are creative, powerful and resilient. We are proud of our school and proud of our community and we will do whatever it takes to ensure every single person is as successful as possible, no excuses.

MOULTON ELEMENTARY Principal: Edward McCulley 1541 8th Street P: 515-242-8427 | F: 515-323-8635 Des Moines, IA 50314 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 73 Oak Park is dedicated to creating life-long learners who are caring, compassionate, and knowledgeable citizens. Oak Park is a collaborative community that strives to reach high expectations set for the school and every student. Oak Park is extremely proud of the quality education provided that allows students to achieve at high levels. The partnership between the school and Oak Park families is one of the school’s greatest assets.

OAK PARK ELEMENTARY Principal: Ryan Sharp 3928 6th Avenue P: 515-242-8427 | F: 515-323-8636 Des Moines, IA 50313 E: [email protected]

Park Avenue is an authorized International Baccalaureate World School. Students at Park Avenue are self-directed, life- long learners with a clear world view who listen carefully; cooperate; and demonstrate respect for themselves, others, and the world.

PARK AVENUE ELEMENTARY Principal: Dianna Anderson 3141 SW 9th Street P: 515-242-8429 | F: 515-323-8637 Des Moines, IA 50315 E: [email protected]

Perkins is a culturally diverse community of high achieving students. Teachers at Perkins are committed to implementing rigorous tasks that are student-centered and allow students to collaborate with one another. Community relationships are valued and encouraged at Perkins.

PERKINS ELEMENTARY Principal: Michael Derrick 4301 College Avenue P: 515-242-8430 | F: 515-323-8638 Des Moines, IA 50311 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 74 Phillips Traditional School offers families an increased emphasis on academics and behavioral expectations for students. Phillips offers the Core Knowledge Sequence, additional curriculum engaging students in the classics in literature, as well as study of American and world civilizations. Phillips has committed staff, students, and families to ensure the highest levels of learning for all.

PHILLIPS ELEMENTARY Principal: Kristy Fitzgerald 1701 Lay Street P: 515-242-8431 | F: 515-323-8639 Des Moines, IA 50317 E: [email protected]

Pleasant Hill Elementary, renovated in 2013, is located in east Des Moines and serves approximately 280 students. Pleasant Hill is proud of its parent support, dedicated staff, and wonderful students. Pleasant Hill Panthers are Proud to be Respectful, Responsible, and Safe. Pleasant Hill is a two section per grade level elementary building, serving kindergarten through fifth grade. Pleasant Hill’s motto is What’s Best for Kids? Whatever It Takes! Pleasant Hill Elementary is a small school in a big city. PLEASANT HILL ELEMENTARY Principal: Terrie Price 4801 E. Oakwood Drive P: 515-242-8432 | F: 515-323-8640 Pleasant Hill, IA 50327 E: [email protected]

The River Woods school community strives for excellence by engaging learners in meaningful experiences designed to adequately meet the needs of all. The K-5 student population consists of 585 students. River Woods a diverse majority- minority school; 81% of students are of a racial/ethnic minority, and 34% of our students receive ELL services. River Woods staff of 60 plus employees are committed to teaching social and academic skills through student-centered rigorous tasks in a safe environment that fosters strong relationships. RIVER WOODS ELEMENTARY Principal: Traci Shipley 2929 SE 22nd Street P: 515-242-8433 | F: 515-323-8641 Des Moines, IA 50320 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 75 Samuelson, located in the Lower Beaver neighborhood, offers engaging instruction using a rigorous curriculum in all academic subjects, as well as the fine arts. Samuelson hosts a positive learning environment where appropriate student behaviors are expected and celebrated, utilizing the PBIS model. At Samuelson, students and staff are respectful, responsible, and motivated learners.

SAMUELSON ELEMENTARY Principal: Cindy Roerig 3929 Bel Air Road P: 515-242-8441 | F: 515-323-8642 Des Moines, IA 50310 E: [email protected]

South Union prepares students for the next stage of their lives. All students and teachers are dedicated to success every day. South Union is driven by the daily mission to prepare students to be productive citizens through academics, arts, and wellness. Students experience a rich and diverse instructional curriculum, which allows for personalized instruction, growth, development, and acceleration of learning experiences. There are high teaching expectations at South Union, with a focus on developing the whole child. The school’s core values of respect, responsibility, integrity, purposeful, and consistency are honored and lived every day.

SOUTH UNION ELEMENTARY Principal: Dr. Bill Szakacs 4201 S. Union Street P: 515-242-8409 | F: 515-323-8644 Des Moines, IA 50315 E: [email protected]

Stowe has proudly served the eastside community for more than 100 years. Stowe provides many engaging opportunities for students including Spanish language instruction, community service, an outdoor classroom, 21st Century after school programming, and student exhibitions. As an authorized International Baccalaureate school, Stowe focuses on a student-centered approach to teaching with an international perspective. Stowe’s diverse students strive to become lifelong learners who are knowledgeable, caring thinkers prepared to create a more peaceful and open- minded world.

STOWE ELEMENTARY Principal: Jennifer Williams 1411 E. 33rd Street P: 515-242-8435 | F: 515-323-8645 Des Moines, IA 50317 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 76 Studebaker promotes and instills a sense of pride while creating a positive learning environment in which students in kindergarten through 5th grade are encouraged to try their best and play an active role as a member of the Studebaker Stuebaker community. Studebaker encourages social growth by utilizing Restorative Practices and incorporating daily community circles in every classroom. With a strong focus on academic growth, Studebaker staff works hard to meet the needs of each individual student. STUDEBAKER ELEMENTARY Principal: Brian Crook 300 E. County Line Road P: 515-242-8436 | F: 515-323-8646 Des Moines, IA 50320 E: [email protected]

Walnut Street, located in downtown Des Moines, is a school of choice for PK-5 students and families from across the Des Moines metropolitan area. As an International Baccalaureate - Primary Years Program World School, the school has a strong emphasis on inquiry instruction, international-mindedness, and Mandarin Chinese language and culture.

WALNUT STREET ELEMENTARY Principal: Amy Laug 901 Walnut Street P: 515-242-8438 | F: 515-242-8372 Des Moines, IA 50309 E: walnut [email protected]

Willard has been meeting the educational needs of east side students for many generations. The school has a wonderfully diverse student population and currently serves approximately 400 students in kindergarten through fifth grade.

WILLARD ELEMENTARY Principal: Julie Kruse 2941 Dean Avenue P: 515-242-8439 | F: 515-323-8647 Des Moines, IA 50317 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 77 Windsor is leading the way in the classroom and understands the power of education and its potential to impact the community as well as the country. At Windsor, we believe that by working together, we can prepare our young people for the next path on their academic journey. Windsor is currently a year-one Schools for Rigor school. This provides opportunities to create a building system where students, teachers, and administrators experience the academically- demanding teaching and learning required by the Iowa Core. Windsor also believes that diversity enriches the educational climate of the school. Windsor believes that diversity of all kinds strengthens the educational effectiveness of the school. All aspects of education are enhanced by different viewpoints and perspectives introduced by economic, racial and ethnic diversity.

WINDSOR ELEMENTARY Principal: Scott Nichols 5912 University Avenue P: 515-242-8440 | F: 515-323-8648 Des Moines, IA 50311 E: [email protected]

Wright is an Artful Learning Legacy School. Teachers and students work collaboratively to experience, inquire, create and reflect through concept-based units of study. Wright is a community of learners promoting high expectations for academic, social and emotional success.

WRIGHT ELEMENTARY Principal: Michelle Hurlburt 5001 SW 14th Street P: 515-242-8442 | F: 515-323-8649 Des Moines, IA 50315 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 78 Middle Schools Buildings: 10 buildings Average Building Age: 65 years old Students Served: 7,195 students Total Student Capacity: 8,754 students Largest Enrollment: Meredith - 829 students Smallest Enrollment: Goodrell - 558 students Total School Size: 1,063,749 square feet Total Campus Size: 161.15 acres Largest School: Harding - 125,339 square feet Smallest School: McCombs - 88,258 square feet Largest Campus: McCombs - 35.62 acres Smallest Campus: Harding - 7.15 acres Oldest School: Hiatt - built 1925 Newest School: McCombs - built 1973

Middle School Boundaries 2018-2019

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 79 Brody Middle School students are actively involved in a quality educational program to help them reach their fullest potential as inquiring, knowledgeable, compassionate, and caring learners within a global community. The Brody mission is to ensure learning by providing quality instruction for all students that supports a lifetime commitment to intercultural understanding and respect.

BRODY MIDDLE SCHOOL Principal: Thomas Hoffman 2501 Park Avenue P: 515-242-8443 | F: 515-323-8650 Des Moines, IA 50321 E: [email protected]

Callanan Middle School is a diverse learning community that is committed to providing meaningful and challenging curriculum in a caring, respectful environment. The Callanan community inspires and celebrates student success and life- long learning.

CALLANAN MIDDLE SCHOOL Principal: Dawn Stahly 3010 Center Street P: 515-242-8401 | F: 515-242-8103 Des Moines, IA 50312 E: [email protected]

Goodrell offers the International Baccalaureate - Middle Years Program and provides opportunities that invest in not only the academic success of students, but their social and emotional development as well. Goodrell students are inspired to be inquisitive, knowledgeable, and caring individuals who help create a better, more peaceful world through taking care of themselves, others, and the environment.

GOODRELL MIDDLE SCHOOL Principal: Peter Le Blanc 3300 E. 29th Street P: 515-242-8444 | F: 515-323-8651 Des Moines, IA 50317 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 80 Harding is a Turnaround Arts School, where the arts elevate school goals and engage students in learning. Harding Middle School uses the arts and other innovative approaches to empower all learners to be academically, socially, and emotionally prepared for life. The aim at Harding is to create a safe space in which all students are afforded unique opportunities to learn and grow, resulting in the development of student leaders who can activate change in the school and community.

HARDING MIDDLE SCHOOL Principal: Joy Linquist 203 E. Euclid Avenue P: 515-242-8445 | F: 515-323-8652 Des Moines, IA 50313 E: [email protected]

Hiatt has a rich tradition as a community school. Hiatt strives to provide a quality education with high expectations for teaching and learning and is dedicated to the safety, social, and emotional well-being of all.

HIATT MIDDLE SCHOOL Principal: Corey Harris (interim) 1430 E. University Avenue P: 515-242-7774 | F: 515-323-8653 Des Moines, IA 50316 E: [email protected]

The staff of Hoyt Middle School helps students improve their social and academic skills. Teachers use research-based practices, infuse technology in the classroom, and hold high expectations for all students. The goal at Hoyt is to prepare all students so they can experience success in the next stage of their lives.

HOYT MIDDLE SCHOOL Principal: Deb Markert 2700 E. 42nd Street P: 515-242-8446 | F: 515-323-8654 Des Moines, IA 50316 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 81 McCombs, Located on the far south side of Des Moines, serves both Polk and Warren counties. McCombs’ motto — Everyone Expecting Excellence Everyday — is reflected in all that happens at the school. The staff and administration strive to provide a safe, caring environment in which all students attain the skills needed to become successful citizens of 21st century society.

MCCOMBS MIDDLE SCHOOL Principal: Nancy Croy 201 County Line Road P: 515-242-8447 | F: 515-323-8655 Des Moines, IA 50320 E: [email protected]

Meredith Middle School supports a community of learners who are proud and positive, academically accountable, welcoming of diversity, and socially responsible and respectful. Meredith is an International Baccalaureate World School.

MEREDITH MIDDLE SCHOOL Principal: Victor “Kip” Colemon 4827 Madison Avenue P: 515-242-7250 | F: 515-242-8291 Des Moines, IA 50310 E: [email protected]

Merrill has celebrated academic excellence since 1961 by providing students with a safe, welcoming educational environment conducive to effective teaching and learning. The school theme, Achieving Academic Excellence for All, embodies the tradition and spirit of what makes middle level education at Merrill so rewarding. Merrill is an International Baccalaureate Word School and offers the Middle Years Programme (IBMYP). The IBMYP fosters an educational environment where all students are provided with diverse and challenging opportunities, empowering them to become life-long learners and active citizens in their democracy and in the global community.

MERRILL MIDDLE SCHOOL Principal: Kathryn Panek 5301 Grand Avenue P: 515-242-8448 | F: 515-323-8656 Des Moines, IA 50312 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 82 Weeks Means Success: Great work happens in the Weeks building every day. Weeks is a School for Rigor Demonstration School. Weeks helps children learn, grow, and achieve success by creating opportunities on their pathway of learning.

WEEKS MIDDLE SCHOOL Principal: Dr. Cheryl Modlin 901 E. Park Avenue P: 515-242-8449 | F: 515-323-8657 Des Moines, IA 50315 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 83 High Schools Buildings: 6 buildings, (5 comp HS, plus RAILS) Average Building Age: 76 years old Students Served: 9,187 students Total Student Capacity: 8,754 students Largest Enrollment: Lincoln - 2,404 students Smallest Enrollment: Hoover - 1,068 students Total School Size: 1,511,563 square feet Total Campus Size: 192.84 acres Largest School: East - 344,376 square feet Smallest School*: Hoover - 191,700 square feet Largest Campus: Hoover - 46.12 acres Smallest Campus*: Roosevelt - 21.06 acres Oldest School: East - built 1912 Newest School: Hoover - built 1967 *Comprehensive high schools only

High School Boundaries 2018-2019

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 84 East was founded in 1861, with the main structure constructed in 1911. A major renovation was completed in January 2006, which added a new cafeteria, classrooms, and administrative offices. The East High motto, For the Service of Humanity, embraces the school’s focus on developing life-long learners who will be productive citizens.

EAST HIGH SCHOOL Principal: Leslie Morris 815 E. 13th Street P: 515-242-7788 | F: 515-242-7782 Des Moines, IA 50316 E: [email protected]

Hoover was built in 1967 to serve the students in northwest Des Moines. At Hoover, each member of the learning community is challenged to grow in every classroom every day. Hoover High School is the only high school in Iowa to offer the International Baccalaureate Middle Years Program, which integrates a focus on holistic learning, communication, and global awareness into the student learning experience. Hoover has the largest ELL program of the five Des Moines high schools. HOOVER HIGH SCHOOL Principal: Sherry Poole 4800 Aurora Avenue P: 515-242-7300 | F: 515-242-7308 Des Moines, IA 50310 E: [email protected]

Lincoln’s main campus houses grades 10-12. In addition to AP and dual credit courses, Lincoln offers the only high school AVID (Advancement Via Individual Determination) program in the region. Lincoln continues to work toward providing a world-class education to prepare students for post-secondary options.

LINCOLN HIGH SCHOOL Principal: Paul Williamson 2600 SW 9th Street P: 515-242-7500 | F: 515-242-7517 Des Moines, IA 50315 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 85 The RAILS Academy is the ninth grade building for Lincoln High School. A full renovation was completed at RAILS Academy during the summer 2014. The focus at RAILS is to teach students skills — such as organization, writing, inquiry, critical reading, and collaboration — that are necessary to be successful in high school and beyond.

LINCOLN RAILS Principal: Paul Williamson 1000 Porter Avenue P: 515-242-8452 | F: 515-353-8693 Des Moines, IA 50315 E: [email protected]

North is raising the academic bar for all students with new, innovative teaching methods. North is a Schools for Rigor Demonstration School.

NORTH HIGH SCHOOL Principal: Ben Graeber 501 Holcomb Avenue P: 515-242-7200 | F: 515-288-8491 Des Moines, IA 50313 E: [email protected]

Roosevelt sits in the heart of the Roosevelt Cultural District. Recently renovated, the school was built in 1923 in the modified Gothic style. Roosevelt has a tradition of excellence, both academically and in various extra-curricular activities, which are a source of pride to the community it serves, students, faculty, and alumni.

ROOSEVELT HIGH SCHOOL Principal: Kevin Biggs 4419 Center Street P: 515-242-7272 | F: 515-242-7350 Des Moines, IA 50312 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 86 Other Schools & Programs In addition to the district’s comprehensive elementary, middle, and high schools, the district maintains a number of special schools to meet the unique learning needs of students. Ruby Van Meter provides high-quality, specialized instruction to physically and mentally disabled students. Central Academy is home to the top AP program in the state, offers the International Baccalaureate diploma programme, and is home to the district’s world languages program. Central Campus boasts the most robust career and technical education in the state, with courses in nine career academies. Scavo Alternative High School, Orchard Place, Des Moines Alternative, and Middle School Alternative provide programming for students who may be struggling with attendance in a comprehensive setting or have other personal issues and need alternative programming.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 87 Central Academy provides additional services for students in comprehensive schools by offering the Gifted Core Pathway and unique AP, IB, and World Language courses. The Gifted Core Pathway fosters academic excellence through the challenge of compacted curricula by offering acceleration and enrichment for students who demonstrate early readiness for advanced work. Students — especially those traditionally under-represented in gifted programs — develop competence, connection, and confidence as they embrace challenging coursework. In the last five years, over one and a half times as many students from traditionally underrepresented groups have enrolled at the Academy.

CENTRAL ACADEMY Director: Jessica Gogerty 1912 Grand Avenue P: 515-242-7888 | F: 515-242-8252 Des Moines, IA 50309 E: [email protected]

Central Campus is Iowa’s premier regional academy for advanced career training and college preparatory programs. Central Campus is home to nationally- and internationally- recognized programs in nine career academies: Advanced Communications & Media, Education & Leadership, Engineering & Design, Environmental & Agricultural Sciences, Family & Consumer Sciences, Health Sciences, Skilled Trades, Cybersecurity & Technology, and Transportation. Central currently offers 39 unique academic and career opportunities designed on competency-based instruction, hands-on project based learning, and real world experiences.

CENTRAL CAMPUS Director: Tascha Brown 1800 Grand Avenue P: 515-242-7846 | F: 515-242-7598 Des Moines, IA 50309 E: [email protected]

Ruby Van Meter is a special school serving Des Moines students who have Intellectual Disabilities offering a variety of age appropriate opportunities for students that are found in very few schools around the country. Van Meter is a self- contained program that meets all graduation requirements and aligns to the Iowa Core Curriculum through the Essential Elements. Student’s ages range from Kindergarten to age 21. Ruby Van Meter is organized by levels: Elementary K-6, Middle School 7-8, High School 9-10, High School 11-12, and Transition age 19-21. RUBY VAN METER Principal: Cynthia Weisz 710 28th Street P: 515-242-8220 | F: 515-242-8223 Des Moines, IA 50312 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 88 Scavo Full Service High School serves as the alternative high school in DMPS. The goal of Scavo is to provide a learning environment that is responsive to student academic and social/emotional needs. As a full-service school, there are systems in place to connect students and families with community resources and to provide an intentional network of supports that expands beyond the walls of the classrooms. Scavo serves approximately 600 students using credit recovery and blended learning strategies.

SCAVO FULL SERVICE HIGH SCHOOL Principal: Rich Blonigan 1800 Grand Avenue P: 515-242-7589 | F: 515-242-7591 Des Moines, IA 50309 E: [email protected]

The DMPS Virtual Campus is an online high school– designed and taught by DMPS educators – to provide greater equity of access and opportunity for success to all students. Virtual Campus is committed to ensuring equitable access and outcomes for each learner. Virtual Campus empowers all learners to: Thrive, learn and belong in a personalized, technology-based learning environment; Achieve through relevant, rigorous, standards-driven learning opportunities; Take ownership in their path to college and career readiness

VIRTUAL CAMPUS Contact: Jonathon Mendoza / Amy Rosenbalm 2100 Fleur Drive P: 515-242-8483 | E: [email protected] Des Moines, IA 50321 E: [email protected]

Des Moines Alternative serves middle and high school students who need significant behavioral or emotional support. The program provides academic and transition services, along with positive behavioral supports to students.

DES MOINES ALTERNATIVE Principal: Randi Oleson 1800 Grand Avenue P: 515-242-7781 | F: 515-242-8154 Des Moines, IA 50309 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 89 The Middle School Alternative Center (MAC) program serves students in grades six through nine who are experiencing significant behavioral or emotional difficulties. The program provides academic and intensive social/emotional supports to successfully transition students back to their home schools.

MIDDLE SCHOOL ALTERNATIVE Principal: Randi Oleson 1801 16th Street P: 515-323-8600 | F: 515-323-8618 Des Moines, IA 50314 E: [email protected]

Orchard Place Campus School is the educational provider for students who are temporary residents of Orchard Place Campus. Orchard Place Campus is a Psychiatric Medical Institute for Children (PMIC), which is a temporary residential program providing intensive treatment for students who have diagnosed mental health problems. Orchard Place Campus School operates in a positive and supportive environment where all students receive direct and individualized instruction for academic and behavior growth. Orchard Place Campus School serves students in grades 4 through 12 in both general and special education classes. School districts from across the state have students who attend Orchard Place Campus School while residents at the facility. All grade levels are staffed with highly qualified Des Moines Public Schools staff.

ORCHARD PLACE Principal: Gail Soesbe 5412 SW 9th Street P: 515-287-9700 | F: 515-242-8495 Des Moines, IA 50315 E: [email protected]

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 90 Preschools Des Moines Public Schools provide families with a variety of choices for preschool and early childhood education. These programs are available at a half-dozen elementary schools throughout Des Moines, as well as more than a dozen community partners. In addition, the school district has four Education Centers that provide various preschool programs.

MCKEE EDUCATION CENTER 2115 E. 39th Street, Des Moines, IA 50317

P: 515-323-8628 | F: 515-242-7631

McKee School was opened as an early learning center in the 2009-10 school year. McKee has 11 preschool classrooms and provides a full continuum of options including full and half day programs as well as Head Start, Universal Preschool, and Early Childhood Special Education.

MITCHELL EARLY LEARNING CENTER 111 Porter Avenue, Des Moines, IA 50315

P: 515-242-8424 | 515-285-7457

Mitchell School was opened as an early learning center in the 2010-11 school year. Mitchell has 13 preschool classrooms and provides a full continuum of options including full and half day programs as well as Head Start, Universal Preschool, and Early Childhood Special Education.

JESSE FRANKLIN TAYLOR EDUCATION CENTER 2115 E. 39th Street, Des Moines, IA 50317

P: 515-323-8667 | F: 515-323-8697

Taylor Learning Center opened as an early learning center in the 2014-15 school year. Taylor has nine preschool classrooms and provides a full continuum of options including full and half day programs as well as Head Start, Universal Preschool, and Early Childhood Special Education.

WOODLAWN EDUCATION CENTER 4000 Lower Beaver Rd, Des Moines, IA 50310

P: 515-242-8213 | F: 515-279-8545

Woodlawn was opened as an early learning center in the 2011-2012 school year. Woodlawn has nine preschool classrooms and provides a full continuum of options including full and half day programs as well as Head Start, Universal Preschool, and Early Childhood Special Education.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 91 DISTRICT GOVERNANCE & LEADERSHIP

SCHOOL BOARD

Iowa Code §274.7 dictates that school district affairs must be conducted by a board of directors. The Board of Directors of the Des Moines Independent Community School District is the governing body of the district and exercises the district’s corporate powers and carries out its public responsibilities. In addition to their responsibilities on the School Board, members also serve on a variety of district committees; represent Des Moines Public Schools on a variety of local, state, and national organizations; and maintain cooperative relationships with both national organizations and local governmental bodies.

School Board Elections The people of Des Moines elect seven members to serve as their representatives on the Des Moines School Board of Directors. In turn, the Board is responsible for the governance of Iowa’s largest provider of public education. School Board members serve in an unpaid, elected position. Board members in Iowa are elected to four-year terms. Elections are held every other year on the second Tuesday in November, and new members begin their term the following week. The school board then elects a chair and vice chair from among its members. Appointment of the board secretary and treasurer takes place before August 15 each year.

On September 13, 2011 voters in the Des Moines school district approved a proposal to elect school board members by director districts. The school board adopted, and the Iowa Secretary of State approved, a map (right) which created four districts, each one representing at least one high school. After the 2015 elections, three school board members have been elected at-large and four have been elected by district. In the past, all Des Moines school board members were elected at-large.

School Board Members Left to right: Dionna Langford Teree Caldwell-Johnson Rob X. Barron Kyrstin Dellagardelle, Vice Chair Cindy Elsbernd, Chair Dr. Thomas Ahart, Superintendent Heather Anderson Dwana Bradley

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 92 Cindy Elsbernd, Chair Seat: At-large Member Since: 2011 | Term Expires: 2019

659 46th Street, Des Moines, IA 50312 | (515) 771-1140 [email protected]

Cindy Elsbernd was born in Decorah, Iowa and is a graduate of the University of Northern Iowa. She has lived in Des Moines since 1993.

Cindy and her husband, Ryan, have two sons: Sam (RHS Class of 2015) and Lars (RHS Class of 2018). Cindy is the director Iowa Kidstrong, Inc., a non-profit organization in Des Moines that she founded in February, 2005 with a mission to promote healthy, active lifestyles to youth. Over the last decade, a number of DMPS elementary schools, as well as schools in surrounding areas, have participated in Iowa Kidstrong’s KidStriders program. Elsbernd has also launched several other programs through the organization to encourage students to get and stay active, including a marathon training program for high school youth called See-Us Run Des Moines and the KidStriders 5K Club. Cindy also works as the Well Kids of Central Iowa Program Manager for the United Way of Central Iowa. Cindy is certified in Policy Governance® through the Accredited Policy Governance® Proficiency Program administered by Govern for Impact, formerly known as the International Policy Governance® Association.

In September 2010, Cindy was awarded the 2010 Healthy Iowa Visionary Award presented by the Academy for a Healthy Iowa – a collaboration between the Iowa Department of Public Health, Governor’s Council on Physical Fitness and Nutrition, and Wellness Council of Iowa. She was designated as an American Red Cross of Central Iowa Hero of the Heartland in 2012.

Kyrstin Delagardelle, Vice Chair Seat: At-large Member Since: 2017 | Term Expires: 2021

1048 37th Street Apt. 1, Des Moines, IA 50311 | (515) 210-9330 [email protected]

Kyrstin Delagardelle grew up in Elwood, near Maquoketa, Iowa, and graduated from Grand View University (‘13) with a Bachelor of Arts in English and Secondary Education. She was recently honored as a 2017 10 Under 10 Alumni Award recipient. This is awarded to recent alumni who are making a significant impact in their professional work and community.

She also holds a Master of Arts in Library and Information Science from University of Iowa (‘17) and completed her capstone researching the effects of diverse literature and the importance of diversity embedded within pre-service teacher education. A teacher librarian at Northview Middle School in Ankeny, Kyrstin serves on various committees within Ankeny Community Schools including the Equity Committee and her building’s Instructional Leadership Team. Kyrstin is the director-elect for New Leaders Council Des Moines, a nonprofit dedicated to recruiting, training, and promoting the next generation of progressive leaders and is a founding board member of Iowa Women for Progressive Change. She was a co-organizer for the Women’s March in Des Moines.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 93 Heather Anderson Seat: District One Member Since: 2015 | Term Expires: 2019

4114 Lincoln Place Drive, Des Moines, IA 50312 | (515) 783-8983 [email protected]

Heather Anderson teaches 2nd grade at Walnut Hills Elementary School, which is part of the Waukee Community School District. Previously, she taught at Cowles Montessori School in Windsor Heights, a DMPS school. At Cowles, she was instrumental in developing an extensive after school program. Programming at Cowles truly followed the child, and throughout the years, students were exposed to an array of opportunities such as a running club, science clubs, foreign languages (French, Spanish, Arabic), yoga, drama, cribbage, chess, mock trial, student council, and computer programming to name a few. She worked with the teachers, parents, and community members to offer students opportunities to learn both inside and outside of the classroom. Heather collaborated with the city of Windsor Heights, the school district, community members, teachers, parents, students, organizations, and local businesses to offer the first ever 5K Run/Walk in the district. She also established a school-wide science fair and environmental day. She wrote and received over 20 grants for the school that provided funding to renovate the greenhouse by adding solar energy, resources/materials for teachers and students, professional development for teachers and staff, and most importantly increased hands-on, real-life learning opportunities for students. Heather formed a partnership with a very dedicated parent at Cowles, together they wrote grants to implement school gardens and offer many “Healthy” events and activities for the families of Cowles. Due to these efforts in 2010, Cowles became a Farm to School Chapter through the Iowa Department of Agriculture. She worked with local organizations to donate any extra produce from the gardens and established partnerships with local universities.

In 2013, Heather Anderson was one of five finalists for the Iowa Teacher of the Year. That same year she also was the recipient of the Izaak Walton League of Iowa Teacher of the Year. The following year, Heather was honored to receive the 2014 ISEA Excellence in Education Award. She also received “Outstanding Volunteer Award” from the Iowa Urban Tree Council along with one of her fellow teachers at Cowles in honor of their environmental projects involving the whole Cowles community. 2015 brought Heather another honor she was the recipient of the NEA Foundation Awards for Teaching Excellence. During the summer of 2015 as a NEAF Global Learning Fellow, she traveled to Peru representing all of the teachers of Iowa. She was able to tour an IB school and rural schools in Peru, and met with the teachers, students, and families of Peru. Heather is a currently sits on the boards of the Iowa Conservation Education Coalition (ICEC), Cherry Glen Learning Farms and is a member of the Greater Des Moines Botanical Garden’s Students & Teachers Advisory Committee. She is a founding member of the Iowa Department of Education’s Iowa Outstanding Educators Advisory Council and last year was a presenter at the first annual Emerging Educators Academy a daylong conference offered to pre-service teachers as well as to 1st and 2nd year teachers. Heather is a life-long resident of Des Moines and a product of DMPS herself, her husband teaches at Hoover high school, and she currently has five children enrolled at Roosevelt High School.

She earned a BA in Elementary Education from Upper Iowa University, a MA from Viterbo University, and holds credentials from the American Montessori Society and the Iowa Montessori Center.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 94 Rob X. Barron Seat: At-large Member Since: 2013 | Term Expires: 2021

4220 Holland Drive, Des Moines, IA 50310 | (515) 778-2961 [email protected]

Rob X. Barron is the co-founder of the Latino Political Network, a non- partisan organization which serves to educate and empower Latinos to serve at all levels of elected office throughout Iowa. Additionally, he is the Special Assistant to Grand View University President Kent Henning for Government and Community Relations. In that role he represents Grand View before elected officials and bureaucrats and works to build relationships with the community on behalf of Grand View students, faculty, and staff. He previously worked for NextGen Climate Action and U.S. Senator Tom Harkin. For the last six years of his work for Senator Harkin, he served as Senator Harkin’s State Staff Director. Prior to starting that position, he worked for four years as an education policy advisor to Senator Harkin in Washington, D.C., where he was responsible for work on education legislation at all levels, from early childhood education to higher education.

During the school year, Rob volunteers weekly at Cattell Elementary School for the Everybody Wins program. Everybody Wins pairs volunteers with elementary students in a mentoring program in order to increase reading fluency, comprehension, and academic confidence. Rob has read with students in the Des Moines and Washington programs since 2002. Rob is also a member of the 2014 class of the Greater Des Moines Leadership Institute. Rob is a Des Moines native. He and his wife Angela, an elementary art educator employed by the Iowa Department of Education, live in the Beaverdale neighborhood with their son, Javy. Rob is a graduate of Des Moines Roosevelt High School and Grinnell College. He also attended Hanawalt Elementary School, Merrill Middle School, Central Academy, and Lincoln High School. Rob received his B.A. in Political Science from Grinnell College.

Dwana Bradley Seat: District Three Member Since: January 2019 | Term Expires: November 2019

3012 E. 32nd Court, Des Moines, IA 50317 | (515) 829-0927 [email protected]

Dwana Bradley was selected to fill the District 3 vacancy in December 2018 and sworn into office on January 8, 2019. Dwana holds a bachelor’s degree in child and family services from Iowa State University and a master’s degree in Elementary Education and Literacy from Drake University as well as a specialist’s degree in administration. Des Moines Public Schools. She is currently executive director of Iowa Juneteenth, a teacher in the after-school program at Homes of Oakridge, as well as owner of Iowa Urban Media, a community-focused publishing company. Dwana has also been active in the community, such as chairing a committee for the Iowa Juneteenth Observance, volunteering on the DMPS attendance committee, serving as choir director at True Bible Baptist Church, and graduating from the Greater Des Moines Leadership Institute. She has two children.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 95 Teree Caldwell-Johnson Seat: District Four Member Since: 2006 | Term Expires: 2021

3907 SW 29th Street, Des Moines, IA 50321 | (515) 287-3123 [email protected]

Teree Caldwell-Johnson serves as the CEO of Oakridge Neighborhood and Oakridge Neighborhood Services, a housing and humans services non- profit agency in Des Moines. Prior to assuming her position at Oakridge, Teree held progressively responsible positions in local government across the county, most recently serving as Polk County Manager from 1996- 2003. Active in the community, Teree serves on several non-profit boards, including University of Kansas College of Liberal Arts and Sciences Advisory Board, Mid-Iowa Health Foundation, Greater Des Moines Community Foundation, Planned Parenthood of the Heartland, Spelman College Museum Board and The Directors Council. In addition, Teree is a member of Alpha Kappa Alpha Sorority Incorporated, Jack and Jill of America and The Links, Incorporated.

Teree holds a B.A. in English from Spelman College in Atlanta, GA and an MPA from the University of Kansas in Lawrence, KS. She has also completed post-graduate studies at Bucknell University in Lewisburg, PA. Teree and her husband Vernon, a retired non-profit executive, are the parents of two DMPS graduates, Baley (LHS Class of 2008) and Baxtyr (LHS Class of 2011).

Dionna Langford Seat: District Two Member Since: 2015 | Term Expires: 2021

743 19th Street, #9, Des Moines, IA 50314 | (515) 339-0456 [email protected]

Dionna Langford is a native of Des Moines and a graduate of East High School. She went on to the University of Iowa and received a Bachelor’s degree in Social Work, with a certificate in Critical Cultural Competence. In the past, she has served as a Project Organizer with AMOS (A-Mid Iowa Organizing Strategy) and as a Business and Employer Relations Coordinator at the Evelyn K. Davis Center for Working Families. In her role at the center, Dionna worked to establish critical partnerships with our business community in order to connect job seekers with companies in need of skilled workers.

Currently, she works for the Work Readiness Program at Children and Families of Iowa. In her role, she serves as an advocate helping young adults 16-24 create action plans to achieve their educational and vocational goals.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 96 LEGAL AUTONOMY & FISCAL INDEPENDENCE

In May 2017, the Iowa Legislature created limited Home Rule for Iowa school districts. The change provides more flexibility to school districts in their exercise of powers where the law or administrative rule does not already prescribe or prohibit the action. All Iowa school districts remain under the control of a local board of directors and have fiscal independence from other governmental entities.

As provided in Iowa Code §274.1, each school district in Iowa district continues a body politic as a school corporation, unless changed as provided by law, and as such may sue and be sued, hold property, and exercise all the powers granted by law and has exclusive jurisdiction in all school matters over the territory therein contained.

The Des Moines Independent Community School District is a political subdivision of the State of Iowa that exists as a separate legal entity; as a territorial unit, the district is responsibility for the provision of public education within its borders, operating public schools and supporting programs for children in preschool through grade twelve. The district only has authority over the land within the school district and, politically, can only wield powers conferred by the state.

The school district is legally and politically independent of other general purpose local governments, (i.e., counties and municipalities; e.g., Polk and Warren Counties, City of Des Moines, City of Windsor Heights, etc.). The district also has financial independence from other local governments. As outlined in Iowa Code Chapter 257, the district has the power to levy and collect taxes. The school district is also a public body and has some of the privileges of a government, such as the ability to issue tax-exempt bonds.

FIRST-LEVEL DISTRICT ADMINISTRATION

Dr. Thomas Ahart, Superintendent Lilia Alvarado, Chief Human Resources Officer Bill Good, Chief Operations Officer Matt Smith, Associate Superintendent Vacant, Chief Financial Officer

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 97 ORGANIZATION CHART

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 98 DES MOINES PUBLIC SCHOOLS: VISION FOR THE FUTURE

DISTRICT MISSION & GOALS

Together, the Mission, Vision, Student Expectations, and Board Beliefs serve as the overarching goals for the district.

Mission The Des Moines Public Schools exists so that graduates possess the knowledge, skills, and abilities to be successful at the next stage of their lives.

Vision To be the model for urban education in the United States.

Student Expectations Students demonstrate proficiency and understanding of a rigorous core curriculum:

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 99 Board Beliefs The following Belief Statement encompasses the focus of the Board's work on behalf of the education of students in Des Moines Public Schools. This statement relates to the District’s Student Expectations Policy.

1. We believe in every child and, no matter their circumstance, will foster an equitable educational environment that supports them in achieving at their highest level. • DMPS will work to ensure our students are career and post-secondary education ready, that they possess the knowledge and skills to be self-directed and autonomous, and they have world awareness with exposure to languages and cultures of the world. 2. We believe all students will have the best staff working to provide and support their education. • DMPS will be a best place to work, committed to recruiting, developing, retaining, and recognizing high quality staff in a climate and culture where people are able to do their best work. 3. We believe in establishing authentic relationships with the families we serve and building collaborations with community partners in the support of our students’ education. • DMPS will commit to the support, training, and tools needed to maximize engagement opportunities with our parents and the entire community. 4. We believe, as a community, in providing the resources necessary to offer PK-12 education of the highest quality. • DMPS will work, proactively and creatively, with the community to assure the proper investment in our commitment to our children. 5. We believe first-rate facilities are essential to quality education. • DMPS is committed to facilities, as centers of our community and neighborhoods, which offer safe, healthy, well-run, and creative learning environments. 6. We believe in a school district that operates with transparency, accountability, and efficiency at every level. • DMPS is committed to operating in an atmosphere of full-disclosure to ensure transparency, accountability, and efficiency.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 100 STRATEGIC SCHOOL IMPROVEMENT STRATEGIES

Des Moines Public Schools has aggressively pursued academic and managerial excellence by implementing strategies within a “balanced scorecard” approach. An organization does not achieve success in its goals and excellence in its operations by good fortune or hard work alone, but by focused effort on the right things. In many situations, an organization needs to carry out a specific piece of work that is not a normal part of day-to-day operations. These initiatives, or projects, often are intended to put in place an important strategy that is key to achieving the organization’s goals and objectives. In these cases, the organization needs to focus intensely on getting the project done well and quickly in order to put the strategy into effect and move toward accomplishing the goals and objectives. The balanced scorecard process identifies specific projects needed to accomplish strategic objectives (i.e., the right things). While many organizations accomplish the task of planning and identifying projects or initiatives, they do not advance to the critical next phase of focusing on the projects by formally launching them in a structured manner that ensures clarity of purpose and responsibility for results. The project management and oversight process provides such a focus, with a forum, format, and tools for tracking projects all the way to a successful completion.

Beginning in 2014, the district engaged in a balanced scorecard planning process to operationalize the Superintendent’s goals, as they had been defined by the Board. This planning effort involved executive leadership work sessions to clarify goals and define the major objectives, as well as the key performance indicators (also referred to as lagging indicators). Once these foundational components were established, key district staff became engaged in the process. They participated in work sessions to learn about the concepts of a balanced scorecard process and then served as members of goal teams, charged with providing expertise and guidance on the important strategies needed to achieve the goals, objectives, and key performance indicators. These goal teams identified the key strategies and also scoped and prioritized the key projects required to put in place or operationalize the strategies. As part of this work effort, the goal teams identified potential leading indicators that might be used in a timely manner to determine if the strategies were being implemented with effect. Under the Balanced Scorecard approach, the district identified five key goal areas around which strategic objectives were established: Student Development, Stakeholder Engagement, Talent Development, System Effectiveness, and Financial/Operational Sustainability.

Key Goal Areas: Financial / Student Stakeholder Talent System Operational Development Engagement Development Effectiveness Sustainability Each goal area has three to five strategic objectives with performance measures. The district uses Key Performance Indicators (KPIs) to indicate progress toward desired outcomes. The strategic KPIs monitor the implementation and effectiveness of the district’s strategies, determine the gap between actual and targeted performance, and help determine organization effectiveness and operational efficiency. The district reports on the KPIs from the balanced scorecard at set Board meetings throughout the year, and the reports are archived online.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 101 DMPS Balanced Scorecard

1.2 1.1 1.3 1.4 Increase College & Increase Student Increase Student Ensure a Safe & Career Readiness (and Achievement Across Engagement Across Orderly

Student Success) Across All All Subgroups All Subgroups Environment

Development Subgroups

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 102 DISTRICT IMPROVEMENT INITIATIVES

Strategies being implemented by the district are showing success in improving student achievement. Each year, the district highlights some of the key projects and initiatives that are being undertaken to improve outcomes for students.

Early Literacy The Key Performance Indicators presented to the Board include:

• Percent of students at or above the benchmark on the FAST assessment in grades K-3. • Percent of students meeting Fall to Spring project growth targets on NWEA MAP. • Percent of Fall to Spring projected growth met on NWEA MAP Growth. • Percent of student at or above NWEA MAP College and Career Readiness.

Cost Analysis The district used “time spent” to assign value to the work of educators on K-5 Literacy. It is not additional cash expended; the cost is embedded in the cost of the compensation of DMPS staff. Daily time spend on literacy in the general education K-5 classroom varies from grade to grade, thus three models were developed: 120 minutes, 150 minutes, and 180 minutes.

General Ed K-5 Classroom Teachers & Associates & Percent of Time Spent Daily on Literacy Efforts 120 minutes 25.81% 150 minutes 32.26% 180 minutes 38.71%

Other Non-General Ed K-5 Classroom Teacher/Associate Positions & Percent of Time Spent on Literacy Efforts ELL Teachers 85% Principals 50% SPED Teachers 75% Released Deans 40% Interventionists (Reading) 100% Counselors 15% Instructional Coaches 70% Central Office Reading Intervention 0.2 FTE

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 103 K-5 Literacy Compensation Costs Cost 120 minutes 150 minutes 180 minutes Teachers $14,629,000 $18,287,000 $21,944,000 Associates $82,000 $102,000 $123,000 ELL Teachers $4,900,000 $4,900,000 $4,900,000 SPED Teachers $15,259,000 $15,259,000 $15,259,000 Academic Interventionists $6,683,000 $6,683,000 $6,683,000 Instructional Coaches $4,707,000 $4,707,000 $4,707,000 TLC Instructional Coaches $51,000 $51,000 $51,000 Principals $3,131,000 $3,131,000 $3,131,000 Released Deans $745,000 $745,000 $745,000 Counselors $525,000 $525,000 $525,000 Central Office Curr. Coordinators $111,000 $111,000 $111,000 Sub-Total: Compensation Costs $50,823,000 $54,501,000 $58,179,000

K-5 Literacy Other Costs Cost Professional Development $5,000 Lexia $127,000 Follett Destiny $95,000 Learning A-Z $8,000 N2Y LLC $30,000 MAP $5,000 Sub-Total: “Other Costs” $127,000

2018-19 Investment in K-5 Literacy 120 minutes 150 minutes 180 minutes Sub-Total: Compensation $50,823,000 $54,501,000 $58,179,000 Sub-Total: Other Costs $127,000 $127,000 $127,000 TOTAL COST $50,950,000 $54,628,000 $58,306,000

THREE YEAR COMPARISON 120 minutes 150 minutes 180 minutes Investment in Literacy: 2016-17 $46,162,000 $49,440,000 $52,718,000 Investment in Literacy: 2017-18 $51,204,000 $54,932,000 $58,669,000 Investment in Literacy: 2018-19 $50,950,000 $54,628,000 $58,306,000

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 104 Algebra The Key Performance Indicators presented to the Board include: • Percent of students meeting Fall to Winter projected growth targets on NWEA MAP • Percent of Fall to Winter project growth met on NWEA MAP Growth • Percent of students at or above NWEA MAP College and Career Readiness • Grade Distribution for Algebra I (high school only)

Cost Analysis The district used “time spent” to assign value to the work of educators on Algebra. It is not additional cash expended; the cost is embedded in the cost of the compensation of DMPS staff. For “Algebra-identified” teachers, the amount of time spent was determined based on the number of identified courses taught, as a percentage of “Time Spent,” based on 16 blocks. For example: 1 course = 6.25%, 4 courses = 25%, 8 courses = 50%, 12 courses = 75%, and 16 courses = 100%. “Algebra-identified” courses include: Algebra I, Algebra II, Algebra Foundations, Power Algebra, Algebra Transition, and ELL Algebra. NEW: K-5 Classroom Teachers and Non-Algebra Secondary Math: 20% of time spent on Math; 50% of that time on Algebra concepts. The district also identified Central Office Curriculum Elementary and Secondary Math Coordinators. Other costs include: ALEK (mathematics software), MAP, and Various Other.

Compensation Cost Instructional Staff (Direct – Algebra Specific) $2,223,000 Instructional Staff (Indirect – Algebra Concepts) $9,059,000 Central Office Staff $168,000 Sub-Total: Compensation $11,450,000

Other Costs Cost ALEK $68,000 MAP $29,000 Various Other $13,000 Sub-Total: Other $68,000

2018-19 Investment in Algebra Cost Sub-Total: Compensation $11,450,000 Sub-Total: Other $68,000 TOTAL COST $11,559,000

THREE YEAR COMPARISON Cost Investment in Algebra: 2016-17 $2,126,000 Investment in Algebra: 2017-18 $2,085,000 Investment in Algebra: 2018-19 $11,559,000* *NOTE: Methodology for 2018-19 updated to include Algebra concepts in K-5 and non-Algebra specific courses to more accurately reflect the investment

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 105 Preschool The Key Performance Indicators presented to the Board include:

• Percent of 4-year-olds meeting or exceeding kindergarten readiness in the social/emotional domain, following limits & expectations. Target: 90% • Percent of 4-year-olds meeting or exceeding kindergarten readiness in the literacy domain, including concepts of prints, alliteration, letter names & letter sounds. Target:85% • Percent of 4-year-olds meeting or exceeding kindergarten readiness in the math domain including counts, quantifies and connects numerals with quantity. Target:80% • Percent of students at or above the benchmark on the FAST assessment in Kindergarten, Attended DMPS Preschool, versus did not attend Preschool. • Percent of students meeting or above MAP on track for college readiness benchmark in reading in Kindergarten, Attended DMPS Preschool, versus did not attend Preschool.

Cost Analysis The district evaluated enrollment, investment, and various outcomes from the district’s preschool programs. The district presented to the Board the income generated for preschool programming from all sources and the expenditures on the various preschool programs. The analysis highlighted the fact that the district invests more than the revenue generated, given the priority of preschool programming. The district also presented how funds are used to staff the preschool program.

Preschool Enrollment Preschool Program Enrollment Percent of Preschool Students Universal Preschool 1,544 74% Head Start 420 20% Shared Visions 48 2% Early Childhood Iowa 86 4% Total Enrollment 2,098 100%

Preschool Income & Expenditures FUNDING EXPENSES Head Start Grant 1,944,000 Salary Benefits 8,726,000 United Way Grant 140,000 Head Start Match (for Salary/Benefits) 640,000 Shared Visions Grant 292,000 Non-Compensation 281,000 UPK Funding 5,161,000 ECI Funding 307,000 ECI Family Support 243,000 Title 1 Dollars 884,000 EQ/PD Dollars 37,000

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 106

Males of Color Learning: Providing student with essential knowledge, skills, and abilities • Percent of students meeting Fall to Spring projected growth targets on NWEA MAP, Grades 3 ,6, 9 (Reading) • Percent of students at or above NWEA MAP College and Career Readiness in the spring, Grades 3 ,6, 9 (Reading) • Percent of students meeting Fall to Spring projected growth targets on NWEA MAP, Grades 3 ,6, 9 (Math) • Percent of students at or above NWEA MAP College and Career Readiness in the spring, Grades 3 ,6, 9 (Math) • Percent of students completing English I with a C or higher by the end of Grade 9 • Percent of students completing Algebra I with a C or higher by the end of Grade 9 • Percent of students earning a 3 or higher on AP exams • Four Year cohort graduation rate • Five Year cohort graduation rate • Annual dropout rate-Grades 7-12

Thriving: Ensuring each student reaches their potential through enriching activities • Percent of students having 0-1 office referrals (level 2+) • Out of school suspensions days disproportionality • Expulsions disproportionality

Belonging: Working in partnership with our students, families, and community to create connections that increase student success • Percent of students chronically absent (below 90% attendance) • Percent of students engaged on the Gallup Student Poll • Percent of students hopeful on the Gallup Student Poll

Cost Analysis The school district is becoming more equity-driven and engage families, incorporating student voice and perspective in decision making, and developing the skills of the professionals to be culturally proficient to create a strong sense of belonging and connection for students. As such, FY 2018 includes a focus on the equity and professional development work undertaken by the District, which has an impact on all students, students of color, and males of color. To that end, the district is funding a multi-year investment in an Equity Framework, including funding Equity Leaders, providing ongoing professional development to support the work and goals of the Equity Plan, and facilitating the Y-PAR: Youth Participatory Action Research course for students.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 107 Investment in the Equity Framework: District Commitment Year 1 Year 2 Year 3 TOTAL Equity Leads $88,000 $103,000 $139,050 $330,050 Professional Development 110,120 45,270 65,820 221,210 YPAR Course 51,900 51,900 51,900 155,700 Other Projects TBD - - - 93,040 TOTAL INVESTMENT $250,020 $200,170 $256,779 $800,000

Investment in the Equity Framework: DMPS & Heartland AEA Leadership DMPS FY 2018 Cost Frequency Members Estimate Equity Monitoring Committee 14 8 hours per year $8,400 Equity Professional Learning Committee 15 54 hours per year $60,750 Equity Coaches Team 7 30 hours per year $15,750 Community Partners Equity Team 3 12 hours per year $2,700 Heartland Services $115,000

Investment in the Equity Framework: Other Activities Equity Area: Learning FY 2019 Cost Estimate Implementation of Schools for Rigor: growth for all students; accelerated growth for African American males in both reading and $96.6M math on the MAP assessment Equity Area: Belonging FY 2019 Cost Estimate Brother 2 Brother: Polk County DCAT Grant $32,000

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 108 teacher feedback and growth. Additionally, it elevates the work of the Common Core State Standards and academic priorities of rigor, engagement, and intervention.

Multi-Tiered System of Support In order to achieve the mission of the Des Moines Public Schools, a comprehensive system of support must be in place to ensure all students are learning and achieving at high levels. This imperative reflects the reality that regardless of how effectively the district develops and implements high-quality curricula aligned with standards, some students will need additional support and interventions or extensions in order to be successful. Implementing the structures of a Multi-Tiered System of Support (MTSS) helps ensure that all students have an evidence-based system of instruction to support them in achieving success. The district’s MTSS is designed to enable schools to provide the appropriate level of instruction and intervention for students. Using performance data and monitoring learning rates through MTSS, educators can make important instructional decisions to meet the needs of students of different backgrounds, learning styles, and levels of attainment.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 109 Cultural Proficiency Research shows that student outcomes can be improved through a systemic approach where students are engaged through their own environmental lenses. The use of a cultural proficiency framework assists in fostering the right learning environment for students. By developing the capacity of school leaders and teachers to engage with, create meaning for, and set high expectations for students of all cultural experiences, students will experience success.

Schools for Rigor Building on these four key elements of teaching and learning, over the next five years, the district will implement the Schools for Rigor professional learning plan to create student-centered classrooms with rigor, accelerate student improvement outcomes, erase achievement gaps in the diverse student population, and reduce the variance between different levels and schools in the district. The Schools for Rigor plan was developed with extensive input and collaboration with the local teachers’ union (DMEA) and an external consultant, Learning Sciences International (LSI). LSI is a nationally-recognized research-based organization dedicated to supporting the development of teacher expertise and district and school leadership. Learning Sciences is a strategic partner of the nation’s leading education researchers, including Dr. Robert Marzano, Dr. Dylan Williams, and Dr. Margarita Calderón.

The Schools for Rigor model is a K-12 plan with alignment at the district, building, and teacher levels. The systemic, district-wide philosophy will foster continuity and stability, reducing “initiative fatigue.” The focus is on creating a strong core instruction that facilitates student-centered learning, including teaming and grouping strategies. Teachers are empowered to create rigorous performance tasks that engage students in rigorous conversations with demonstrative evidence of learning to help students develop critical thinking levels. This work is a different pedagogy than most teachers were taught in college. The best teachers struggle to develop these skills in the classroom over time. The Schools for Rigor plan will push teachers to develop these skills within a supportive, ongoing learning environment.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 110 Fund, PERL Fund, PPEL Fund, SAVE Fund, Special Education, and State Categorical funds. Priorities for Statewide Penny expenditures established by the Superintendent’s Facilities Advisory Committee and approved in the district’s Revenue Purpose Statement included upgrading technology infrastructure (e.g., high speed internet wiring and equipment) and making improvements to enhance research-based student achievement (e.g., classroom technology). (More information on SAVE can be found in the Financial Section.)

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 111 FINANCIAL POLICIES, BUDGETARY ASSUMPTIONS & CONSTRAINTS

GUIDING LIMITATIONS, POLICIES, & PARAMETERS

The district utilizes the Policy Governance and Management Limitations to develop the budget. Using guidance from GFOA, ASBO, Iowa Association of School Boards, and Iowa School Finance Information Services, among others, each year the Board sets targets for financial indicators, including the district’s solvency ratio and unspent spending ratio. The targets set for both the solvency ratio and unspent spending ratio place the district into the “healthy range” identified for each of these financial indicators. The following Management Limitations were used in the development of the budget.

Policy Governance: Management Limitations Management Limitations are reviewed on an ongoing basis annually.

Accordingly, the Superintendent shall not present a budget that:

Accordingly, the Superintendent shall not:

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 112 5. Fail to implement prudent competitive procedures, including but not limited to RFPs, for purchasing and securing contractual and professional services. 6. Obligate the district to contracts or expenditures greater than $100,000. 7. Acquire, lease, or dispose of real property. 8. Invest funds in securities contrary to state law. 9. Allow tax payments to other governmental ordered payments or filing to be overdue or inaccurately filed.

In addition to the Management Limitations, the Board also identified four Board Priorities to guide the work and budget development of the district: K-3 Literacy, Algebra, Pre-School, and Males of Color.

Board Policies: Business & Operations Board Policy 700: Guiding Principles The primary responsibility of the board is to provide the citizens of Des Moines an education program consistent with the mission of the district and the Student Expectations. Business and operational functions relative to this mission shall be managed and implemented in an efficient, effective, and equitable manner.

Board Policy 702: Budget Planning Planning of the budget is a continuous process involving study and deliberation by the Board, the administrative staff, the faculty, other staff members, and the citizens of the community.

The Superintendent of Schools shall submit an annual budget for consideration, deliberation, and approval by the Board of Directors. After adoption of the budget by the official action of the board, the superintendent and/or designated representatives will be authorized to administer specific expenditures.

The budget document shall include revenue sources and expenditures for all areas of operation to implement the Student Expectations and Budget Parameters set by the board of directors.

Board Policy 703: Preparation of Budget Document The Superintendent shall be responsible for preparing and submitting to the board, not later than the first meeting in April, a tentative detailed budget for the ensuing fiscal year. A formalized budget for the same year will be submitted to the board as soon as is practical.

Board Policy 704: Budget Publication, Review and Certification A public hearing shall be held prior to the required budget certification each year to receive public comment on the budget document. The school district shall, at least ten (10) days but no later than twenty (20) days prior to the public hearing, publish the estimated budget and public hearing date, time, and place in accordance with the Code of Iowa. At least one board meeting providing an opportunity for board discussion of the budget, including the opportunity for public input, will be held at a meeting prior to the date of the public hearing and certification of the budget. Upon

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 113 receiving the required certification by the board, the budget will be filed with the county auditor no later than April 15.

Board Policy 770: Cash Flow and Investments District funds in excess of current needs shall be invested in compliance with this policy. The goals of the district’s investment portfolio in order of priority are:

• To provide safety of the principal. • To maintain the necessary liquidity to match expected liabilities. • To obtain a reasonable rate of return.

In making investments, the district shall exercise the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use to meet the goals of the investment program.

District funds are monies of the district, including operating funds. Operating funds of the district are funds, which are reasonably expected to be used during a current budget year or within fifteen months of receipt. When investing operating funds, the investments must mature within three hundred and ninety-seven days or less. When investing funds other than operating funds, the investments must mature according to the need for the funds.

The board authorizes the Chief Financial Officer (CFO) to invest funds in excess of current needs in the following investments:

• Interest bearing savings, money market, and checking accounts at the district’s authorized depositories. • Obligations of the United States government, its agencies, and instrumentalities. • Certificates of deposit and other evidences of deposit at federally insured Iowa depository institutions. • Repurchase agreements in which underlying collateral consists of investments in government securities. The district must take delivery of the collateral either directly or through an authorized custodian. Repurchase agreements do not include reverse repurchase agreements. • Prime banker acceptances that mature within two hundred seventy days and are eligible for purchase by a federal reserve bank. At the time of purchase, no more than ten percent of the investment portfolio can be in these investments and no more than five percent of the investment portfolio can be invested in the securities of a single issuer. • Commercial paper or other short-term corporate debt that matures within two hundred seventy days and is rated within the two highest classifications, as established by at least one of the standard rating services, with no more than five percent at the time of purchase placed in the second highest classification. At the time of purchase no more than ten percent of the investment portfolio can be in these investments and no more than five percent of the investment portfolio can be invested in the securities of a single issuer.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 114 • An open-end management investment company registered with the federal Securities and Exchange Commission and commonly referred to as a money market mutual fund. The money market mutual fund shall use only the investments individually authorized by law for school districts.

It shall be the responsibility of the CFO to oversee the investment portfolio in compliance with this policy and the law. ...

District Procedures: Business & Operations 702: Budget Planning The CFO shall implement a meeting schedule pertaining to the development and certification of the following year’s budget. Meetings are open to all interested parties: • December through first week of January: o Budget hearings for those individuals who are responsible for preparation of budget documents. • Last week in January: o Budget review meetings for adjustment and balancing of budget documents. • At one of February board meetings: o Set dates for publishing budget and set public hearing date. • First board meeting in March or April: o Hold public hearing and certify budget. • On or before April 15: o File approved certified budget.

728: Accountability of Operating Fund Budget and Expenditures Accountability of operating fund budget and expenditures shall be the responsibility of the Chief Financial Officer for the school district. The following procedures will be followed: • All funds expended from the Operating Fund must be coded to the properly identified function, program, facility, and object classification. The availability of budget appropriations in other accounts, but not in the properly coded account, cannot be the reason for improper account coding. • Account appropriations can be over-expended by ten percent of the budget allocation up to $100 without prior approval for good cause. This does not mean that each account is automatically greater than the amount authorized. • Proposed over-commitment of budget allocation in excess of the ten percent or $100 limitation must be accompanied by a formal request to the Chief Financial Officer requesting a budget appropriation transfer from one account to another. ...

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 115 770: Cash Flow and Investment Procedure Maximum positive cash flow is achieved by following these four procedural concepts: 1) daily deposits of all incoming receipts, 2) enhancing the receipt of funds by using timely collection and billing methods, 3) scheduling businesslike expenditure payment procedures, and 4) preparation of a balanced budget with a realistic forecast of revenues and expenditures.

Investments are made based on Iowa Code guidelines for the purpose of earning interest income. The investment procedure includes: 1) obtaining daily bank balance position information from the bank, 2) projecting daily cash flow position allowing for in-transit cash items, 3) determining market investment opportunities available, 4) implementing the actual investment purchase, and 5) accounting for the principal and the interest of the investment.

Other Financial Information Internal Control District management is responsible for establishing and maintaining an internal control system designed to ensure that district assets are protected from loss, theft, or misuse and to ensure that adequate accounting data are compiled to allow for the preparation of the basic financial statements in accordance with accounting principles generally accepted in the United States of America. Internal control is designed to provide reasonable, but not absolute, assurances that these objectives are met. The concept of reasonable assurance recognizes that the cost of a control should not exceed the benefits likely to be derived and the valuation of costs and benefits requires estimates and judgments by management.

Single Audit As a recipient of federal, state, and county financial assistance, the district is also responsible for ensuring that an adequate internal control is in place to ensure compliance with applicable laws and regulations related to those programs. This internal control is subject to periodic evaluation by management and external auditors. As a part of the district’s single audit, tests are made to determine the adequacy of the internal control over financial reporting and its compliance with applicable laws and regulations, including those related to major federal award programs. The results of the district’s single audit for the fiscal year ended June 30, 2018 revealed no instances of material weakness in the internal control or violations of applicable laws.

Budgetary Controls The district maintains strong budgetary controls. The objective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the Board of Directors. Activities of the General Fund, Special Revenue Funds, Capital Projects Funds, Debt Service Fund, Enterprise Funds, and Private Purpose Trust Funds are included in the annual appropriated budget by program. Project-length financial plans are adopted for the Capital Projects Funds and budgeted accordingly on an annual basis.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 116 ASSUMPTIONS FOR A BALANCED BUDGET

Short-Term Factors that Influenced the Development of the Budget This budget document, similar to prior years, incorporates financial assumptions. These assumptions are used to ensure that revenues and expenditure projections are credible. The assumptions, as required by Board adopted Management Limitation 2.6(4), were used to develop the budget.

This budget document presents analysis that continues to follow sound budgeting principles including:

• Presentation of a balanced budget. • Limited use of one-time funding to cover one-time costs as authorized by the board. • Use of ongoing funding to cover ongoing costs. • Determination of revenues and expenditures. • Alignment of expenditures incurred and related revenues earned in the same fiscal year. • Incorporation of board management limitations. • Integration of reasonable financial assumptions.

State Foundation Aid is funding paid by the state to school districts to provide equitable funding on a per pupil basis. It is a significant component of the District Combined Cost, the first major element of a district’s Spending Authority. The State Foundation Aid formula also funds other special programs — also known as weighted funded programs — based on enrollment adjusted by a weighting factor, then multiplied by the cost per student. These programs include Special Education, Shared Programs, English Language Learners, Gifted and Talented, At-Risk programming, and Home School Instruction.

The good news is that the district will not spend the next several months trying to figure out what Supplemental State Aid is going to be for FY 2020, requiring the development of multiple budget scenarios. The bad news is we know what it is, and it is woefully inadequate at 2.06%. From 1973 – 1994, the average annual growth in school funding was 6.42%. From 1995 – 2010, when allowable growth was no longer set by a formula but became a legislatively passed item, the rate of annual growth decreased to 3.22%. From 2011 – 2019, the average annual growth in State Aid has been 1.73%.

While State Foundation Aid is the major variable in annual revenue changes, compensation settlement is the major variable in annual expenditures changes.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 117 Topic Assumption for FY 2020 Law; Policy governance; Will follow budget law, policy governance management limitations, and Board budget parameters board budget parameters. Generally Accepted Budget will be in accordance with Generally Accepted Accounting Accounting Principles Principles. State Supplemental Aid 2.06%. Certified Enrollment 32,788.76; 269 fewer students than the prior year. Cost per Student $6,938 – a 2.06% increase over the prior year and fully funded. Property valuations Estimates indicate general taxable property valuations will increase 4.1% and total valuations will increase 3.4%; final valuations not available until June 2019. State property tax relief Will continue to receive increased state aid to replace property taxes and thereby reduce property taxes applicable to the district, per state law. Cash Reserve Levy Recommend increasing the levy to the prior period amounts. SAVE Will parallel modeling and Department of Revenue projections. The district is monitoring closely proposed changes to the law. Short-term investment rates Forecasted to be 1.8% to 2.7% in FY20. State Aid - Certified Budget Based on receipt of full funding of each student at a district cost per student of $6,938, a 2.06% increase. Weighted funding Funding is based on weighting factors as defined by law for Home School, ELL, SPED, At Risk programming, and Regional programming. It does not include Preschool. Certain State grants Funding for state grants is same as the current year. Compensation Negotiations are currently underway with bargained groups. The district costed out multiple compensation scenarios in anticipation of settlement with groups. It is assumed that all parties will work collaboratively to maintain a financially healthy workplace while continuing to offer employees a competitive workplace package. Utilities costs Energy conservation efforts will continue to offset increased utility costs; however, cannot allow for unknown weather factors. Balanced budget Resources will cover expenditures, as required by law.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 118 The district developed a balanced budget, using all known factors. After the Aid & Levy is finalized in June, the district may amend the budget, if needed.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 119 FINANCIAL & BUDGETARY CONSTRAINTS

The district monitors key finical indicators, forecasts, and issues that have a major impact on district finances, including the district’s spending authority and solvency ratios, Supplemental State Aid, the property tax rate, property valuations, and the General Fund forecast. In addition, the district is facing some significant financial issues that must be addressed to maintain the long-term financial health of the district, while continuing to take steps to improve student outcomes. One of the priorities of the school district is to maintain a vital, fiscally sound organization so that students continue receive education in a robust, supportive environment that is conducive to teaching and learning. The district strives to make student-centered decisions in all areas of operation.

The initial Aid & Levy projection used to develop the FY 2020 budget utilized a Supplemental State Aid rate of growth of 2.06%. Final State Foundation Aid will not be determined until the Iowa Department of Education releases the final Aid & Levy in June. When State Aid is finalized, the district may amend the budget.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 120 Supplemental State Aid is vital as costs paid for with funding from the General Fund — such as health care, other compensation components, fuel costs, and cost of goods and services — continue to rise. Supplemental State Aid has been abysmal over the past several years.

STATE AID TO SCHOOLS: SUPPLEMENTAL STATE AID (ALLOWABLE GROWTH) 16% 14% 12% 10% 8% 6% 4% 2% 0%

The real fear is that 0-2% Supplemental State Aid is the “new normal” school districts are facing, and the years of regular 4% increases to Supplemental State Aid are a thing of the past. School districts have also experienced increased state categorical funding (such as TLC funding) that can only be spent on certain programs, not for general education purposes.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 121 Spending Authority The state controls the maximum amount each district can spend each year through the spending authority function. Under the spending authority control, it is illegal for a school district to exceed its maximum authorized budget. (To reach the maximum budget authority level, the Board would have to authorize and levy additional property taxes.) It is important to understand that the limit on spending is the amount of spending authority a district has, not the amount of cash or fund balance a district has. The district’s total spending authority includes the current-year authorized budget plus the unspent authorized budget from the prior year (e.g., the amount of money that a district was authorized to spend in a fiscal year but did not, similar to “savings”).

UNSPENT AUTHORIZED BUDGET $90,000,000

$70,000,000

$50,000,000

$30,000,000

$10,000,000

The unspent Spending Authority Ratio is a measure of the district’s unbudgeted authorized spending capacity (not cash reserves) and is defined as the district’s unspent spending authority divided by the district’s maximum budget authority. The Iowa Association of School Boards (IASB) recommends this ratio be in the target range of 10-20%. The Board adopted guidelines in FY 2012 setting the target for the district’s unspent Spending Authority Ratio at 10%; in 2015 the Board raised this target to 15%.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 122 Spending authority is directly tied to student enrollment, and there are only three general means by which the district’s spending authority can increase: (1) increased Supplemental State Aid, (2) increased enrollment, or (3) increased miscellaneous income. The district does not anticipate significant growth is any of those three areas. In fact, the district is budgeting under the assumption that enrollment will decrease by 250 students each year for the next four years; there will be a 10% decrease in federal funding in FY 2020; and the new reality of historically low Supplemental State Aid increases will continue.

In this third straight year of expenditure reductions, the district modeled out numerous scenarios that outlined the impact Supplemental State Aid, Inflation, Compensation, and Expenditure Reductions have on district’s Unspent Authorized budget:

Thereafter, the district settled on one set of likely variables (Scenario E from the table above) and modeled out multiple scenarios with the focus on returning the district to a Spending Authority Ratio that meets the Board’s target of 15% within five years if the trends for Supplemental State Aid, Student Enrollment, Negotiated Salary & Benefit Packages, Health Care Costs, and Costs of Goods & Services continued as they have done for the past several years: Scenario A: Maintain in Compliance with Iowa Law; 1% Spending Authority Ratio • The district would have to cut expenditures every year over the five years to simply remain in compliance with a 1% Spending Authority Ratio • The cumulative cuts would equal approximately $71 M Scenario B: Achieve 15% Spending Authority Ratio • Significant cut in year 1, followed by 2 additional years of cuts to achieve a 15% Spending Authority Ratio in year 3 o No additional cuts needed in years 4 and 5 • The cumulative cuts would equal approximately $65 M Scenario C: Achieve 15% Spending Authority Ratio • Equal cuts spread over 3 years to achieve a 15% Spending Authority Ratio in year 4 o No additional cuts needed in years 4 and 5 • The cumulative cuts would equal approximately $74 M

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 123 The district is budgeting under the general guidelines of Scenario C. Consequently, this district is planning on aggressively reducing $24 M in expenditures each year over the next three years.

The unspent spending authority ratio for FY 2018 was 2.8% and is estimated to be 1.3% for FY 2019. It is projected that the district will begin changing the Spending Authority Ratio trend and the Unspent Spending Authority Ratio for FY 2020 will be 2.6%, after making significant reductions for FY 2020.

The Iowa Association of School Boards (IASB) considers a solvency ratio of 5-10% within “Target” or “Good” and therefore “can handle the unexpected.” GFOA guidelines are 10-17%. During the 2012-13 school year, the School Board approved a minimum target of 15.0% for the district’s solvency ratio. Solvency is an important financial measure for the district, and the Board set the target of a 15% solvency ratio with the knowledge that while revenues (i.e., money the district receives) comes in waves, expenses (i.e., money the district pays out) is steady throughout the year. A healthy solvency enables the district to weather those times that revenues received are low. Board guidelines state that the solvency ratio should not go below 3%, without prior knowledge of the Board. The solvency ratio for the district decreased slightly at year end 2018 to 12.7%, down from 13.0% in the prior year. The solvency ratio is for FY 2019 projected to end at 14.7%, and with the reductions for FY 2020, the solvency ratio is forecasted to be at 20% for FY 2020.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 124 General Fund Forecast Multi-year financial planning can potentially avoid the budgetary cycle of simply putting out the next fire by providing a longer term perspective on what problems are coming and thus preventing or minimizing them. Maintaining the financial health of the district is accomplished through a variety of factors including: (1) Maintaining a spending authority ratio within the recommended guidelines of 10-20%, (2) Maintaining a solvency ratio within the recommended guidelines of 5-15%, (3) Following GFOA recommendations of 60 days of cash reserves on hand, (4) Managing the district’s investment portfolio and debt, and (5) Conducting trend/forecast analysis including the various impacts tax rates can have on the district.

The forecast makes the following assumptions for revenues: (1) Enrollment decreases by 250 students per year. (2) The percent of growth for Supplemental State Aid is projected at a 2.06% for FY 2020 and 1.00% for FY 2021-2023. (3) Standard federal programs will decrease by 10% for FY 2020, then stabilize for the out years.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 125 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND FORECAST

Expenditures Total Expenditures & Other Uses 412,522,738 430,216,791 442,356,648 441,215,998 432,548,365 421,313,000 410,744,000 425,295,000

Excess Revenues Over Expenditures 6,813,863 1,283,923 1,813,416 10,929,658 23,610,471 31,011,621 48,145,251 34,512,575

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 126 Property Tax Rate and Valuations Per the Preliminary Aid & Levy, the total school district property tax rate is projected to remain the same.

District Property Overall Recommended Tax Rate FY 2019 FY 2020 GENERAL Regular 9.25171 8.89366 Instructional Support 1.66378 1.63280 Dropout Prevention 1.50161 1.19419 Cash Reserve Levy 3.48865 3.98400 MANAGEMENT 1.60000 1.80000 PPEL Regular 0.33000 0.33000 Voted 0.63000 0.63000 PERL 0.13500 0.13500 DEBT SERVICE 0.00000 0.00000 TOTAL 18.60074 18.60005 Change From Prior Year ($0.00069)

ANNUAL PROPERTY TAX RATE $30.00

$25.00

$20.00

$15.00

$10.00

$5.00

$0.00 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 (budget)

As outlined on the following page, the Polk County Assessor is anticipating overall property assessments used to determine tax collections for FY 2020 will increase slightly by 3.4%. Total property valuations multiplied by the tax rate equals the total taxes assessed.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 127 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET LOCAL FUNDS: PROPERTY VALUATIONS — PREVIOUS YEAR AND BUDGET YEAR

1/1/2017 1/1/2018 FY 2019 FY 2020 One Year Change Polk County Warren County Total Polk Warren Total Polk Warren Total

Residential$ 4,837,089,686 $ 61,248,473 $ 4,898,338,159 $ 4,979,725,824 $ 63,170,563 $ 5,042,896,387 2.9% 3.1% 3.0% Commercial 2,112,803,049 2,464,740 2,115,267,789 2,244,320,196 2,464,740 2,246,784,936 6.2% 0.0% 6.2% Industrial 154,757,931 - 154,757,931 185,892,893 - 185,892,893 20.1% NA 20.1% Agricultural 2,211,592 1,401,812 3,613,404 2,243,824 1,445,127 3,688,951 1.5% 3.1% 2.1% Utilities (WO Gas & Electric) 25,786,138 799,473 26,585,611 26,280,184 809,645 27,089,829 1.9% 1.3% 1.9% Railroads 17,976,767 - 17,976,767 19,409,882 - 19,409,882 8.0% NA 8.0%

Total Valuation 7,150,625,163 65,914,498 7,216,539,661 7,457,872,803 67,890,075 7,525,762,878 4.3% 3.0% 4.3% Less: Military 11,942,200 266,688 12,208,888 11,335,022 255,576 11,590,598 -5.1% -4.2% -5.1% Plus: Gas & Electric 202,356,149 3,463,285 205,819,434 196,700,468 4,890,216 201,590,684 -2.8% 41.2% -2.1%

Total General Taxable Valuation 7,341,039,112 69,111,095 7,410,150,207 7,643,238,249 72,524,715 7,715,762,964 4.1% 4.9% 4.1% TIF Value 897,768,845 - 897,768,845 873,554,703 - 873,554,703 -2.7% NA -2.7%

Total Debt & PPEL Taxable Valuation$ 8,238,807,957 $ 69,111,095 $ 8,307,919,052 $ 8,516,792,952 $ 72,524,715 $ 8,589,317,667 3.4% 4.9% 3.4%

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 128 BUDGET PROCESS

BUDGETING PRINCIPALS

This budget document presents analysis that continues to follow sound budgeting principles including presentation of a balanced budget, limited use of one-time funding to cover one-time costs as authorized by the board, use of ongoing funding to cover ongoing costs, determination of revenues and expenditures, alignment of expenditures incurred and related revenues earned in the same fiscal year, incorporation of Board Management Limitations and Board budgetary parameters, and the integration of reasonable financial assumptions.

School districts in Iowa must operate within their means. There are eight ways a budget can be balanced:

1. Revenues ≥ Expenditures 2. Revenues + Fund Balances ≥ Expenditures 3. Revenues + Transfers ≥ Expenditures 4. Revenues + Loans ≥ Expenditures 5. Revenues + Fund Balances + Transfers ≥ Expenditures 6. Revenues + Fund Balances + Loans ≥ Expenditures 7. Revenues + Transfers + Loans ≥ Expenditures 8. Revenues + Fund Balances + Transfers + Loans ≥ Expenditures

The district’s General Fund is balanced using methods #1 (Revenues ≥ Expenditures) and #2 (Revenues + Fund Balances ≥ Expenditures). The district’s combined budget is balanced using method #8 (Revenues + Fund Balances + Transfers + Loans ≥ Expenditures).

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 129 BASIS OF BUDGETING

In governmental accounting, the budgetary basis of accounting differs slightly from Generally Accepted Accounting Principles (GAAP) that is the basis used in preparation of the Comprehensive Annual Financial Report (CAFR).

The basis of budgeting (or “budgetary basis”) refers to the basis of accounting used to estimate financing sources in the budget. There are three general types of budgetary bases:

• Cash Basis indicates transactions are recognized only when cash is increased or decreased. • Accrual Basis indicates revenues are recorded when they are earned (whether or not cash is received at the time) and expenditures are recorded when goods and services are received (whether or not cash disbursements are made at the time). • Modified Accrual Basis is the method under which revenues and other financial resource increments are recognized when they become susceptible to accrual; that is, when they become both “measurable” and “available to finance expenditures of the current period.” Available means collectible in the current period or soon enough thereafter to be used to pay the liabilities of the current period.

The district uses modified accrual as the basis of budgeting.

Conversely, district management prepares a Comprehensive Annual Financial Report (CAFR) that utilizes the following principles:

Government- Wide Fund Financial Statements Statements Governmental Proprietary Fiduciary Funds Funds Funds Scope Entire district Activities that are Activities the Activities the (except Fiduciary not Proprietary or district operated district administers Funds) Fiduciary, such as similar to private on behalf of instruction, businesses, such as someone else, administration, and school nutrition such as building scholarships maintenance Required • Statement of • Balance Sheet • Statement of • Statement of Financial Net Assets • Statement of Net Assets Fiduciary Net Statements • Statement of Revenues, • Statement of Assets Activities Expenditures, Revenues, • Statement of and Changes in Expenditures, Changes in Fund Balances and Changes in Fiduciary Net Fund Balances Assets • Statement of Cash Flows Continued on next page

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 130 Continued from previous page Government- Wide Fund Financial Statements Statements Governmental Proprietary Fiduciary Funds Funds Funds Accounting Accrual Modified Accrual Accrual Accrual Basis Accounting Accounting Accounting Accounting Measurement Economic Current Financial Economic Economic Focus Resources Resources Resources Type of All assets and Generally, assets All assets and All assets and Asset / liabilities, both expected to be liabilities, both liabilities, both Liability financial and capital used up and financial and short-term and Information and short-term liabilities that capital, and short- long-term and long-term come due during term and long- the year or soon term thereafter; no capital assets or long-term liabilities included Type of All revenues and Revenues for All revenues and All additions and Inflow / expenses during which cash is expense during the deductions during Outflow year, regardless of received during or year, regardless of the year, Information when cash is within specified when cash is regardless of when received or paid periods after year- received or paid cash is received or end of the year; paid expenditures when goods or services are received and liability is due and payable

The most recent CAFR can be found at: http://www.dmschools.org/departments/business- finance/financial-reports/.

The budgetary basis of accounting is not subject to the same provisions as GAAP. The differences between the two may be summarized by four important distinctions:

1) Basis: Generally Accepted Accounting Principles (GAAP) uses the accrual basis of accounting as the primary method for recording and calculating information. Accrual accounting is the idea that financial transactions are noted and recorded at essentially the same time that they take place. A budgetary basis of accounting uses either a modified accrual basis or the cash plus encumbrances method. Modified accrual accounting, which the district uses as the basis of budgeting, combines accrual accounting and cash basis accounting. This means that expenditures and liabilities are often recorded when they occur, but can also take place when physical cash is used as the basis for the transaction.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 131 2) Timing: Timing is part of the difference between the various accrual methods. In GAAP accounting, transactions based on accrual methods are concurrent with the recording of those transactions. However, with budgetary basis accounting, this is not required. Instead, there can be a lapse between the budgetary period and the accounting period. In other words, the actual recording of the financial transactions and the reconciliation can take place at a later date.

3) Reporting: The reporting perspective of budgetary basis accounting can also differ somewhat from the reporting perspective of GAAP accounting. In budgetary basis accounting, certain items can be reported as part of the General Fund, whereas in GAAP accounting, these same items must be reported separately. This is simply a matter of the basis structuring of accounting methods.

4) Entities: The final major difference between GAAP and the budgetary accounting basis is in the reporting of entities for which funds are typically allocated. In GAAP accounting, each entity is noted and recorded. However, in budgetary basis accounting, not every entity for which funds have been appropriated will necessarily show up in the budget and in the general account. Whenever this occurs, it is referred to as an entity difference.

In Des Moines Public Schools, differences between the basis of accounting and the basis of budgeting methods include:

• The timing of revenue and expenditures. For example, in GAAP accounting, revenues are recognized in Governmental Funds as soon as they are both “measurable” and “available,” whereas revenues recognition under the budgetary basis of accounting may be deferred until amounts are actually received in cash. • Encumbered amounts are commonly treated as expenditures under the basis of budgeting, while encumbrances are never classified as expenditures under the GAAP basis of accounting. • Budgetary revenues and expenditures may include items classified as “other financing sources” and “other financing uses” under the GAAP basis of accounting. • Under the GAAP basis of accounting, changes in the fair value of investments are generally treated as adjustments to revenues, which is not commonly the case under the basis of budgeting. • Under the GAAP basis of accounting, an expenditure is recognized for the net present value of minimum lease payments at the time the district enters into a capital lease involving a governmental fund. Typically, no such expenditure is recognized under the basis of budgeting. • There may be differences between the fiscal year used for financial reporting and the budget period (e.g., grants from the U.S. Department of Education may operate on an October 1 – September 30 fiscal calendar). • The fund structure used in GAAP financial statements may differ from the fund structure used for budgetary purposes.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 132 • Under the GAAP basis of accounting used in proprietary funds, the receipt of long-term debt proceeds, capital outlays, and debt services principal payments are not reported in operations, but all allocations for depreciation and amortization expense are recorded. The opposite is true under the basis of budgeting.

BUDGET PLANNING

Budget planning is a continuous process involving study and deliberation by the Board, administrative staff, faculty, other staff members, and citizens of the community. The district receives the majority of its annual revenue from sources that are directly impacted by the actions of the Iowa Legislature. For years, the district could have been deemed to be reactionary to legislative actions that impact school issues and finance. While the district maintained lobby representatives and advocated for students and staff, DMPS did not tap into a powerful resource for advocacy on a formal basis: parents and other community members. By tapping the potential of parents and other community members who recognize the need for more awareness of how specific legislative actions affect schools, this group could actively advocate for policies that increase student success. To that end, the Board created the DMPS Community Legislative Action Team to facilitate advocacy on behalf of the students of Des Moines. The DMPS-CLAT focused on three issues for the 2019 legislative session: continuing the SAVE sales tax to improve and maintain school buildings, changing state per pupil funding allocation based on need to recognize at-risk student challenges by providing additional weighting in the foundation formula for students qualifying for free/reduced lunch, increasing preschool funding for students in need, and providing additional weighting English Language Learners.

It is important to note there are two distinctive budget types with uniquely different purposes:

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 133 1. The school district must publish a notice with the location, date, and time for the public hearing at least ten (10) days but no later than twenty (20) days prior to the public hearing. 2. The school district must hold a public hearing. 3. Upon receiving the required certification by the board, the certified budget must be filed with the county auditor no later than April 15.

Formal Budget Presentation In addition to the certified budget, a formalized budget presentation is developed for the same year and is released as soon as is practical. The formal budget presentation is the culmination of a multi- month budget development process (described below) and is completed prior to the July 1st beginning of the fiscal year. The budget book is designed to serve as a management tool. It is a detailed analysis of all revenue sources and expenditures for all areas of operation to implement the Student Expectations/Board Beliefs set by the Board of Directors. The information contained in the main body of this document is reflective of the budgeted plan to fund the district’s instructional programs and services and is more complete than the certified budget.

BUDGET DEVELOPMENT

District Budget Development The district-wide budget development process is a collaborative process involving many stakeholders including school personnel such as department heads, the CFO, the Superintendent, and the Board.

The budget reflects the labor, materials, and resources required to fulfill the goals and objectives outlined by the Board. The budget serves as an operational plan, stated in financial terms, for carrying out the goals of the school system.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 134 The budget preparation process begins each year in the fall, continues through April 15 with the adoption of the certified budget by the Board, and culminates with revisions based on actual enrollment in October.

The process starts with each school’s enrollment projections and programmatic requirements. Business & Finance staff sends each school a budget workbook showing its resources and allocations in the spring prior to the start of the new fiscal year. The workbook contains various components such as staffing, prior year expenditures, and enrollment counts. School administrators review the budget and work with their administrative team to make decisions regarding staffing and resource allocation for the following year. Adjustments are made in October, once actual enrollments are certified.

Budget Timeline Ongoing Performance monitored Revisions to current fiscal year; departments and schools submit requests for new fiscal Fall year Winter Input from the community and staff solicited for new fiscal year Proposed budget for new fiscal year released; public hearings held; budget for new fiscal Spring year approved Summer Close out of current fiscal year; startup of new fiscal year; projections for next fiscal year

Ongoing • The School Board monitors school system performance to ensure reasonable progress is made toward meeting student achievement goals and to ensure operational expectations are being met. Board Monitoring Reports are presented throughout the year.

September – November • CFO develops budget calendar. • Business & Finance reviews current fiscal year budget, begins updating five-year forecast, and refines estimates and recommendations for the next fiscal year. • CFO reviews financial outlook with Cabinet.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 135 • Business & Finance certifies enrollment for the current fiscal year and current fiscal year budgets are revised accordingly. • Business & Finance completes enrollment projections for the next fiscal year. • Business & Finance completes revenue projections and develops cost and program guidelines for budget areas. • Business & Finance completes staffing salary and benefit cost projections for the next fiscal year.

December – February • Superintendent and CFO solicit input on budget priorities. • Cabinet prioritizes recommended initiatives and changes to programs and services. • Superintendent and CFO (with Cabinet) make preliminary program and staffing additions/reductions decisions. • Business & Finance works with departments on decentralized budgets. • Board holds work sessions. • Business & Finance prepares proposed budget for certification.

March – April • Board holds work sessions. • Proposed budget is released for public review and presented to the Board. • CFO meets with community to discuss the proposed budget. • Board holds a public hearing. • Board adopts and certifies the budget. • Business & Finance files budget with the Polk County Auditor.

May – August • Business & Finance updates revenue estimates as new information becomes available from the tax assessor, state legislature, State Department of Education, and federal government agencies. • Business & Finance finalizes budget based on the most current information and the formal budget book is developed. • Business & Finance works with buildings on decentralized budgets. • Business & Finance closes out accounts for current fiscal year, enters appropriations for the new fiscal year into books of accounts, and opens new accounts for the next fiscal year. • Business & Finance completes startup for new fiscal year through the distribution of approved line item budget amounts for building principals and department heads. • Business & Finance develops a financial forecast for the following fiscal year, framing the underlying assumptions on expected costs, revenue, position turnover, inflations, and other issues that drive budget development.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 136 FY 2020 Budget Calendar (Actual and Projected) 2018 September – Five year budget forecast revised with known factors October September 9 Board report: Financial Planning & Budgeting October 2 School Board budget work session: Budget Overview School Board budget work session: Revenue Sources, Taxes, and Levies; December 11 Scenarios 2019 January 8 School Board budget work session: Budget Scenarios Board Committee: Community Legislative Action Team: Presentation on school January 9 budgeting and FY 2020 budget January 14 Legislature convened (110 day session) January 15 Governor’s budget recommendations released Stakeholder Equity Advisory Committee: Presentation on school budgeting and January 25 FY 2020 budget February 5 School Board budget work session: Forecasting March 5 Preliminary FY 2020 Budget & Financial Statements Released March 5 School Board work session: Discussion of the Preliminary Budget March 5 School Board budget work session: Board Priorities Budged published in The Des Moines Register (Note: By law, the budget must be March 22 published 10 to 20 days before the Public Hearing) March 26 Budget Public Forum March 27 Budget Public Forum March 28 Budget Public Forum March 30 Budget Public Forum School Board meeting: Public Hearing; Board Adoption & Certification of FY April 2 2020 Budget Special School Board meeting, if necessary, Adoption & Certification of FY 2020 April 3 -14 Budget Statutory deadline to submit FY 2020 budget to the Polk County Auditor for April 15 certification April 28 110th day of the Legislative Session July 1 Fiscal Year 2020 begins August 23 First day of the 2019-2020 school year September – Five year forecast revised October Student enrollment certified October FY 2020 district and school budgets revised based on actual enrollment 2020 May 28 Final days of the 2019-2020 school year June 30 Fiscal Year 2020 ends

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 137 FUND STRUCTURES & DESCRIPTIONS

FUND STRUCTURE

Fiscal operations of the district are organized on the basis of “funds” and “accounts.” A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives, and each fund is a separate accounting entity with a self-balancing set of accounts. District resources are allocated to and accounted in various funds according to the purpose for which they are spent and how they are controlled. Some funds are required by state law or bond covenants, others are established to control and manage money for particular purposes.

DMPS All Funds

Governmental Proprietary Fiduciary Funds Funds Funds

Special Revenue Capital Projects Debt Service Enterprise Internal Service Operating Fund Trust Funds Funds Funds Fund Funds Funds

SAVE (Students Food & General Management Debt Service Self-Insurance Private Purpose First) Nutrition

Risk PPEL Child Care Pension Management

PERL Home Building COLLAGE* Agency

Student Auto Student Activity Print Shop Body/Mechanic

Governmental Trust

*Fund account closed.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 138 FUND DESCRIPTIONS All of the district’s funds are divided into one of three categories: I) Governmental, II) Proprietary, and III) Fiduciary.

I) GOVERNMENTAL FUNDS Governmental Funds account for activities typically associated with government operations. Property taxes and intergovernmental revenues, such as State Aid and federal funding, primarily support Governmental Funds. Expenditures are classified by function such as instruction, support services, operation and maintenance of physical plant, student transportation, operation of non- instructional services, and capital construction. The four fund types in the Governmental Fund category are: A) The Operating Fund (i.e., General Fund) accounts for day-to-day operations of schools and is the general operating fund of the district. It is funded primarily by state funds, federal funds, and local revenues, including property taxes.

B) Special Revenue Funds account for and report the proceeds of specific revenue sources (other than Capital Projects or Debt Service) that are legally restricted or committed to expenditures for specified purposes.

C) Capital Projects Funds account for all revenues and expenditures generated through the collection of local option sales taxes and expenditures attributed to the Schools First or Students First renovation programs.

D) The Debt Service Fund accounts for all aspects of the incurrence and repayment of general long-term debt. II) PROPRIETARY FUNDS Proprietary Funds account for activities similar to those found in the private sector where the intent of the governing body is to finance the full cost of providing services primarily through user charges. As described below, there are two fund types in the Proprietary Fund category:

A) Enterprise Funds account for operations that are financed and operated in a manner similar to private business enterprises or where the intent of the district is to finance or recover, primarily through user fees, the costs of goods or services on a continuing basis or where the district has determined that the revenue earned, cost incurred, and/or net income is necessary for management accountability.

B) Internal Service Funds account for business-like activities where related goods or services are provided by one district department to other district departments on a cost reimbursement basis.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 139 III) FIDUCIARY FUNDS Fiduciary Funds account for assets held by the district in a trustee capacity or as an agent for individuals, private organizations, other governments, or other funds. They provide information about the financial relationships in which the district acts solely as a trustee or agent for the benefit of others.

A) Trust or Agent Funds held by the district (e.g. Private-Purpose Trust, Pension Trust, and Agency Funds), while included in the budget book, are appropriated and, therefore, are not part of the total budget.

Within the three fund categories and the various fund types, the district maintains the following fund accounts:

I) GOVERNMENTAL FUNDS A) Operating Fund: 1. General Fund – The General Fund is the largest fund in the district. It is used to account for and report all financial resources not accounted for and reported in another fund.

B) Special Revenue Funds: 1. Management Fund – The Management Fund is authorized by Iowa Code Section 298.4. The Management Fund receives monies from a tax levy approved by the Board for the purpose of covering the costs of property and liability insurance, equipment breakdown insurance, unemployment, early retirement incentives, workers’ compensation claims, and judgements. Given the district’s re-evaluation of the early retirement program, the district intends to lower the tax rate in the Management fund to reflect this cost reduction.

2. Physical, Plant, and Equipment Levy Fund (PPEL) – PPEL is authorized by Iowa Code 298.2. Revenue is primarily generated from voter- and Board-approved property tax levies. PPEL will continue at the same rate as in past years. The voter portion of the PPEL levy was renewed by voters in September of 2010 for ten years. The PPEL Fund accounts for transactions related to the improvement of facilities and grounds, construction of schools, certain equipment expenditures, and other expenditures authorized in Iowa Code 298.3. PPEL is used for purposes such as energy improvements, payment of energy and QZAB notes, building repairs and improvements, musical instruments, ADA compliance, security upgrades, property acquisition, buses, abatement of hazardous materials, emergency repairs, telecommunications equipment, technology, and purchases of vehicles and other large equipment.

3. Public Education and Recreation Levy Fund (PERL) – PERL is authorized by Iowa Code 300.2. Revenue is primarily generated through a voter-approved property tax levy and community education fees. The PERL levy will continue at the same rate as in past years. The PERL Fund accounts for transactions related to school playgrounds and recreational activities within the district, including Community Education programming. These funds also pay for a portion of district activity directors’ compensation, certain middle school intramural athletic programs, and City of Des Moines summer recreation programs.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 140 4. Student Activity Fund – The Student Activity Fund accounts for transactions that occur due to school-sponsored, student-related co-curricular and extra-curricular activities. For example, money received from admission fees for events such as athletic events, drama productions, yearbook purchases, student fundraising, and other student-related activities are accounted for in this fund. Expenditures from this fund must directly benefit students.

5. Governmental Trust Funds – Governmental Trust Funds can be used for general district purposes, unless otherwise stipulated by the trust. Within these funds, Expendable Trust Funds account for transactions that are received in trust in which both the principal and interest earned can be used to support the district, while Permanent Trust Funds account for transactions that are received in trust in which only the interest earned, and not the principal itself, can be used to support the district.

C) Capital Projects Funds: 1. Secure an Advanced Vision for Education: SAVE (Students First) – SAVE accounts for monies received from a one cent statewide sales tax for school infrastructure. In 2009, voters approved a Revenue Purpose Statement to enable the district to use its portion of a statewide one cent sales tax for school renovation. As outlined in the Revenue Purpose Statement, Students First projects focus on:

• Safety and security • Replacement of obsolete, inefficient, or worn-out equipment or systems • Money saving strategies • Improvements to buildings which were not targeted with Schools First revenues • Technology infrastructure upgrades • Air conditioning classrooms • Improvements to enhance research-based student achievement • Changing program needs

D) Debt Service Fund: 1. Debt Service Fund – The Debt Service Fund accounts for and reports financial resources that are restricted, committed, or assigned to the expenditure of principal and interest. As required by law, funds will be transferred from the PPEL and the SAVE funds to the Debt Service Fund to make principal and interest payments on the district’s notes and bonds as they come due.

II) PROPRIETARY FUNDS A) Enterprise Funds: 1. Food and Nutrition Fund – The Food and Nutrition Fund accounts for transactions related to the school lunch, breakfast, and summer food programs authorized by Iowa Code 283A. Funding for these programs is provided by student sales and state and federal reimbursement through the operation of the National School Lunch Program. These funds are used to pay for personnel, food, supplies, and equipment purchase and repair.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 141 2. Child Care Fund – The Child Care Fund accounts for transactions for before-school, after-school, and summer child care programs authorized by Iowa Code 298A.12 and 279.49. The district provides before-school, after-school, and summer child care at various sites throughout the district through the Metro Kids program. Revenue is generated from fees, and the funds are primarily used to pay for staff.

3. Home Building Fund – The Home Building Fund accounts for transactions for home building activities performed by students as part of an instructional Career and Technical Education (CTE) program. Students in the Home Building program receive hands-on training in the construction of residential homes. This fund also accounts for the sale of homes constructed in the program. Proceeds from the sale of completed houses finance the program. The students are currently working on completing another home. Once it is complete, it will be made available for sale to the general public. The expectation is the home will be completed and sold in FY20.

4. Student Auto Body/Mechanic Fund – The Student Auto Body/Mechanic Fund accounts for transactions related to the service and repair of automobiles performed by students as part of an instructional Career and Technical Education (CTE) program. Students in the Auto Body/Mechanic program receive hands-on training in the repair and maintenance of automobiles. District employees and other community members allow students to work on damaged vehicles and perform regular service work on cars and trucks for a fee. These fees support and sustain the program.

B) Internal Service Funds: 1. Self-Insurance Fund – The Self-Insurance Fund accounts for the district’s self-insured medical plans including regular health, vision, and dental. This fund is supported by premiums charged to other funds based on employee payroll assignments. Medical, vision, and dental claims are paid in full from this fund.

2. Risk Management Fund – The Risk Management Fund accounts for the district’s premium-based insurance plans including life and long-term disability insurance. The fund is supported by premiums charged to other funds based on employee payroll assignments. Premiums are then paid from the fund to the life and long-term disability insurance carriers.

3. Print Shop Fund – The Print Shop Fund accounts for activities related to centralized printing operations of the district. Schools and departments use the Print Shop for large and complex print jobs and are charged a competitive rate for printing services. Fees are charged based on the services performed. Expenses include staffing, equipment, and costs of inventory items.

4. COLLAGE Fund – The COLLAGE Fund accounted for transactions related to materials and services provided by COLLAGE. This fund closed in FY 2017, and expenses and revenues were merged into the Print Shop fund.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 142 III) FIDUCIARY FUNDS A) Trust or Agent Funds: 1. Private-Purpose Trust Funds – Private-Purpose Trust Funds account for transactions that are received in trust and are expended based on the donors’ wishes and designations. Most of the funds are designated for student scholarships based on criteria established by the donor.

2. Pension Trust Fund – The Pension Trust Fund (i.e. Des Moines Teachers Retirement System, DMTRS) accounts for the district’s defined contribution retirement plan for teachers. The fund provides pension benefits to eligible district teachers and administrators. While this fund is accounted for in the district’s Comprehensive Annual Financial Report, it is not a budget fund and, therefore, not included in the Budget Book.

3. Agency Funds – Agency Funds account for assets held in a custodial capacity by the district for individuals, private organizations, or other governments. PTAs and PTOs are generally accounted for in these funds. While this fund is accounted for in the district’s Comprehensive Annual Financial Report, it is not a budget fund and, therefore, not included in the Budget Book.

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 143 DEPARTMENT/FUND RELATIONSHIP

Fund Category Fund Description DMPS Fund Type Account(s) The primary operating fund which accounts for all financial resources Operating except those that are accounted for in • General Fund (Major) another fund. Expenditures are classified by function such as instruction, support services, and plant operations. Accounts for proceeds of specific • Management Special Governmental revenue sources, other than major • PPEL Revenue Funds account capital or debt projects, in which • PERL (Non- for operating and expenditures are restricted for a specific • major) Student Activity special revenue purpose. • Governmental Trusts activities. Tracks financial transactions used for the Capital acquisition, construction, or renovation Projects • SAVE (Students First) of school sites, buildings, and other (Major) major capital improvements. Debt Accounts for and reports financial Service resources that are restricted, committed, • Debt Service (Non- or assigned to expenditure for principal major) and interest. Operations financed and operated in a • Food & Nutrition manner similar to private business or Enterprise • Childcare where the district has decided that the (Non- • Home Building determination of revenues earned, costs Proprietary major) • Student Auto Body account incurred, and/or net income is necessary Funds • for business-type for management accountability. activities. Internal Used to account for goods or services • Self-Insurance Service provided by one department to other • Risk Management (Non- departments of the district on a cost • Print Shop major) reimbursement basis. • COLLAGE* Fiduciary Funds account Fiduciary funds provide information • Private Purpose Trust Trust for resources about the financial relationships in which Funds (Non- held for others the district acts solely as a trustee or • Pension Trust major) by DMPS as an agent for the benefit of others. • Agency Funds agent or trustee. *Closed in FY 2017

Part 2: Organization FY 2019 - 2020 ADOPTED BUDGET 144 3 PART 3 FINANCIAL SECTION PART 3: FINANCIAL SECTION

Summary All Funds Consolidated Fund Balances Fund Balances Governmental Funds Operating Fund Special Revenue Funds Capital Projects Funds Debt Service Fund Proprietary Funds Enterprise Funds Internal Service Funds Fiduciary Funds Private Purpose Trust Funds Revenues & Expenditures All Funds General Fund Special Revenue Fund Capital Projects Fund Debt Service Fund Enterprise Fund Long-Range Financial Plans Purpose Approach to Financial Planning Key Issues Maintaining the Financial Health of the District General Fund Fiscal Outlook Capital Projects Capital Expenditures Capital Improvements Impact of Capital Investments Debt Capital Improvements & Revenue Bonding Disclosures Post-Employment Benefits Classification of Fund Balances per GASB 54

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 146 SUMMARY ALL FUNDS

DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SUMMARY ALL FUNDS — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Property Taxes $ 117,734,779 $ 123,353,792 $ 126,836,054 $ 136,361,432 Utility Replacement Tax 3,829,232 3,710,052 3,561,227 3,828,393 Mobile Home Taxes 195,304,005 199,399,080 204,551,888 203,922,793 State Foundation Aid 13,974,996 14,162,548 14,751,903 14,914,998 AEA Flow Through 21,270,307 21,845,838 22,343,408 22,607,625 Teacher Quality Act 4,868,073 5,091,475 5,161,268 5,206,928 Universal 4 Year Old Preschool 10,129,613 10,417,085 10,661,186 10,793,241 Teacher Leadership Supplement 2,859,280 2,925,855 2,987,256 3,017,810 Early Intervention Supplement 4,858,189 4,736,090 2,272,860 3,079,450 Other State Sources 109,647 113,822 109,320 121,152 Commercial & Industrial State Replacement 4,699,497 4,331,089 5,611,389 5,688,422 Chapter 1 Grants 11,973,490 12,536,398 14,844,628 15,056,896 Other Federal Sources 37,373,725 40,331,433 41,879,539 43,368,672 Tuition/Transportation Fees 8,242,905 8,434,395 8,434,912 8,760,000 Earnings on Investments: 1,303,914 1,160,719 2,457,451 3,995,083 Student Activities 2,833,079 2,890,744 2,646,986 2,719,200 Nutrition Program Sales 1,926,627 1,810,790 1,809,971 1,586,678 Sales and Use Tax 30,928,661 31,187,038 30,706,896 33,590,897 Other Revenue from Local Sources 20,238,917 20,816,746 20,131,105 20,005,984 Revenue from Intermediary Sources 807,027 710,744 723,189 710,456 Other Financing Sources 320,662 25,494 23,808 30,971 General Long-Term Debt Proceeds - - 60,711,168 - Proceeds from Fixed Asset Disposition 84,105 17,309 243,183 2,500 Transfers In 18,498,820 77,536,434 19,394,671 23,095,026

Total Revenues 514,169,548 587,544,970 602,855,266 562,464,607

Expenditures by Function Instruction 269,402,548 278,184,618 282,881,930 282,796,474 Student Support Services 23,649,005 25,386,339 29,100,098 26,424,758 Instructional Staff Support 23,292,405 25,963,423 26,687,023 27,013,000 General Administration 8,684,146 8,477,237 9,204,764 9,157,974 Building Administration 22,827,154 23,839,589 23,469,968 24,825,256 Business and Central Administration 16,735,670 17,230,459 16,520,584 19,402,000 Plant Operation & Maintenance 36,824,330 36,882,142 40,991,774 41,884,004 Student Transportation 12,589,192 13,630,047 14,173,749 15,287,354 Non-Instructional Expenditures 26,032,863 27,933,733 30,331,840 29,717,909 Facilities Acquisition and Construction 46,976,779 27,771,044 24,437,701 34,250,451 Debt Service 18,498,820 77,535,972 18,249,571 23,095,026 Other Financing Uses - - 469,511 - AEA Support 13,974,997 14,162,549 14,751,903 14,914,998 Transfers Out 18,498,820 23,880,972 18,251,780 23,104,559

Total Expenditures 537,986,727 600,878,124 549,522,195 571,873,762

Excess of Revenues over Expenditures (23,817,179) (13,333,154) 53,333,071 (9,409,155) Beginning Fund Balance 199,376,435 175,559,255 162,226,102 215,559,173

Ending Fund Balance $ 175,559,255 $ 162,226,102 $ 215,559,173 $ 206,150,018

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 147 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SUMMARY ALL FUNDS — BUDGET AND PROJECTIONS

Total Revenues 567,853,000 567,077,000 573,939,000 575,366,000

Total Expenditures 562,441,000 539,094,000 529,275,000 544,691,000

Excess of Revenues over Expenditures 5,412,000 27,983,000 44,664,000 30,675,000 Beginning Fund Balance 206,150,000 211,562,000 239,545,000 284,209,000

Ending Fund Balance $ 211,562,000 $ 239,545,000 $ 284,209,000 $ 314,884,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 148 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SUMMARY ALL FUNDS — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Property Taxes $ 117,734,779 $ 123,353,792 $ 126,836,054 $ 136,361,432 Utility Replacement Tax 3,829,232 3,710,052 3,561,227 3,828,393 Mobile Home Taxes 195,304,005 199,399,080 204,551,888 203,922,793 State Foundation Aid 13,974,996 14,162,548 14,751,903 14,914,998 AEA Flow Through 21,270,307 21,845,838 22,343,408 22,607,625 Teacher Quality Act 4,868,073 5,091,475 5,161,268 5,206,928 Universal 4 Year Old Preschool 10,129,613 10,417,085 10,661,186 10,793,241 Teacher Leadership Supplement 2,859,280 2,925,855 2,987,256 3,017,810 Early Intervention Supplement 4,858,189 4,736,090 2,272,860 3,079,450 Other State Sources 109,647 113,822 109,320 121,152 Commercial & Industrial State Replacement 4,699,497 4,331,089 5,611,389 5,688,422 Chapter 1 Grants 11,973,490 12,536,398 14,844,628 15,056,896 Other Federal Sources 37,373,725 40,331,433 41,879,539 43,368,672 Tuition/Transportation Fees 8,242,905 8,434,395 8,434,912 8,760,000 Earnings on Investments: 1,303,914 1,160,719 2,457,451 3,995,083 Student Activities 2,833,079 2,890,744 2,646,986 2,719,200 Nutrition Program Sales 1,926,627 1,810,790 1,809,971 1,586,678 Sales and Use Tax 30,928,661 31,187,038 30,706,896 33,590,897 Other Revenue from Local Sources 20,238,917 20,816,746 20,131,105 20,005,984 Revenue from Intermediary Sources 807,027 710,744 723,189 710,456 Other Financing Sources 320,662 25,494 23,808 30,971 General Long-Term Debt Proceeds - - 60,711,168 - Proceeds from Fixed Asset Disposition 84,105 17,309 243,183 2,500 Transfers In 18,498,820 77,536,434 19,394,671 23,095,026

Total Revenues 514,169,548 587,544,970 602,855,266 562,464,607

Expenditures by Object Salary & Benefits (0100-0299) $363,732,059 $375,079,680 386,534,289 389,843,944 Purchased Services (0300-0599) 76,965,916 70,585,449 70,281,355 79,074,681 Supplies (0600-0699) 26,539,569 30,501,559 30,706,939 29,746,576 Property/Equipment (0700-0799) 18,472,166 7,543,006 7,817,805 8,921,392 Miscellaneous (0800-0899) 1,304,381 1,481,317 1,761,491 1,732,585 Other Items (0900-0999) 50,972,636 115,687,113 52,420,316 62,554,584

Total Expenditures 537,986,727 600,878,124 549,522,195 571,873,762

Excess of Revenues over Expenditures (23,817,179) (13,333,154) 53,333,071 (9,409,155) Beginning Fund Balance 199,376,435 175,559,256 162,226,102 215,559,173

Ending Fund Balance $ 175,559,256 $ 162,226,102 $ 215,559,173 $ 206,150,018

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 149 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SUMMARY ALL FUNDS — BUDGET AND PROJECTIONS

Total Revenues 567,853,000 567,077,000 573,939,000 575,366,000

Expenditures by Object Salary & Benefits (0100-0299) $380,590,000 $367,611,000 $356,824,000 $371,254,000 Purchased Services (0300-0599) 78,581,000 68,719,000 69,172,000 69,435,000 Supplies (0600-0699) 29,732,000 30,030,000 30,625,000 30,920,000 Property/Equipment (0700-0799) 8,204,000 8,460,000 8,516,000 8,622,000 Miscellaneous (0800-0899) 1,668,000 1,679,000 1,689,000 1,694,000 Other Items (0900-0999) 63,666,000 62,595,000 62,450,000 62,767,000

Total Expenditures 562,441,000 539,094,000 529,275,000 544,691,000

Excess of Revenues over Expenditures 5,412,000 27,983,000 44,664,000 30,675,000 Beginning Fund Balance 206,150,000 211,562,000 239,545,000 284,209,000

Ending Fund Balance $ 211,562,000 $ 239,545,000 $ 284,209,000 $ 314,884,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 150 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SUMMARY ALL FUNDS

FISCAL YEAR 2020 BUDGET

Total Revenues 456,159,000 14,473,000 8,705,000 1,152,000 2,600,000 220,000 34,793,000 22,995,000 21,078,000 5,500,000 177,000 567,853,000

Total Expenditures 432,548,000 14,063,000 11,802,000 1,421,000 2,575,000 237,000 49,605,000 22,995,000 21,537,000 5,303,000 355,000 562,441,000

Ending Fund Balance $ 118,657,000 $ 2,574,000 $ 2,296,000 $ 584,000 $ 1,586,000 $ 2,646,000 $ 83,576,000 $ -$ 500,000 $ (879,000) $ 21,000 $ 211,562,00 0

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 151 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SUMMARY ALL FUNDS

FISCAL YEAR 2019 RE-ESTIMATED

SPECIAL REVENUE CAPITAL PROJECTS ENTERPRISE STATEWIDE DEBT FOOD & CHILD GENERAL MANAGEMENT PPEL PERL ACTIVITY TRUST PENNY SERVICE NUTRITION CARE OTHER TOTAL Revenues Property Taxes$ 116,084,000 $ 11,527,000 $ 7,778,000 $ 973,000 $ - $ -$ -$ -$ -$ -$ -$ 136,361,000 Utility Replacement Tax 3,274,000 329,000 198,000 28,000 ------3,828,000 State Foundation Aid 203,923,000 ------203,923,000 AEA Flow Through 14,915,000 ------14,915,000 Teacher Quality Act 22,608,000 ------22,608,000 Universal 4 Year Old Preschool 5,207,000 ------5,207,000 Teacher Leadership Supplement 10,793,000 ------10,793,000 Early Intervention Supplement 3,018,000 ------3,018,000 Other State Sources 2,840,000 52,000 2,000 - - - - - 186,000 - - 3,079,000 Mobile Home Taxes 104,000 10,000 6,000 1,000 ------121,000 Commercial & Industrial State Replacement 4,864,000 489,000 294,000 41,000 ------5,688,000 Chapter 1 Grants 15,057,000 ------15,057,000 Other Federal Sources 24,203,000 - 1,000 - - - - - 19,165,000 - - 43,369,000 Tuition/Transportation Fees 8,760,000 ------8,760,000 Earnings on Investments: 2,000,000 - 105,000 - - 90,000 1,800,000 - - - - 3,995,000 Student Activities 100,000 - - - 2,600,000 19,000 - - - - - 2,719,000 Nutrition Program Sales ------1,587,000 - - 1,587,000 Sales and Use Tax ------33,591,000 - - - - 33,591,000 Other Revenue from Local Sources 13,687,000 - 331,000 342,000 - 80,000 150,000 - - 5,390,000 27,000 20,006,000 Revenue from Intermediary Sources 710,000 ------710,000 Other Financing Sources - - - - - 31,000 - - - - - 31,000 General Long-Term Debt Proceeds ------Proceeds from Fixed Asset Disposition - - 3,000 ------3,000 Transfers In ------23,095,000 - - - 23,095,000

Total Revenues 452,146,000 12,408,000 8,717,000 1,384,000 2,600,000 220,000 35,541,000 23,095,000 20,937,000 5,390,000 27,000 562,465,000

Expenditures by Function Instruction 275,108,000 4,818,000 100,000 130,000 2,575,000 66,000 - - - - - 282,796,000 Student Support Services 25,671,000 754,000 ------26,425,000 Instructional Staff Support 27,013,000 ------27,013,000 General Administration 7,691,000 1,467,000 ------9,158,000 Building Administration 24,578,000 247,000 ------24,825,000 Business and Central Administration 17,402,000 - 2,000,000 ------19,402,000 Plant Operation & Maintenance 35,696,000 2,788,000 3,400,000 ------41,884,000 Student Transportation 11,871,000 2,579,000 837,000 ------15,287,000 Non-Instructional Expenditures 1,271,000 1,271,000 2,000 651,000 - - - - 21,172,000 5,315,000 35,000 29,718,000 Facilities Acquisition and Construction - - 6,700,000 280,000 - 675,000 26,595,000 - - - - 34,250,000 Debt Service ------23,095,000 - - - 23,095,000 Other Financing Uses ------AEA Support 14,915,000 ------14,915,000 Transfers Out - - - - - 10,000 23,095,000 - - - - 23,105,000

Total Expenditures 441,216,000 13,924,000 13,039,000 1,061,000 2,575,000 751,000 49,690,000 23,095,000 21,172,000 5,315,000 35,000 571,874,000

Excess of Revenues over Expenditures 10,930,000 (1,516,000) (4,323,000) 323,000 25,000 (531,000) (14,149,000) - (235,000) 75,000 (8,000) (9,409,000) Beginning Fund Balance 84,117,000 3,679,000 9,716,000 530,000 1,536,000 3,193,000 112,537,000 - 1,194,000 (1,151,000) 207,000 215,559,000

Ending Fund Balance $ 95,047,000 $ 2,163,000 $ 5,393,000 $ 853,000 $ 1,561,000 $ 2,663,000 $ 98,388,000 $ -$ 959,000 $ (1,076,000) $ 199,000 $ 206,150,00 0

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 152 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SUMMARY ALL FUNDS

FISCAL YEAR 2018 ACTUAL

SPECIAL REVENUE CAPITAL PROJECTS ENTERPRISE STATEWIDE DEBT FOOD & CHILD GENERAL MANAGEMENT PPEL PERL ACTIVITY TRUST PENNY SERVICE NUTRITION CARE OTHER TOTAL Revenues Property Taxes$ 109,838,923 $ 8,664,336 $ 7,429,710 $ 903,085 $ - $ -$ -$ -$ -$ -$ -126836054 Utility Replacement Tax 3,053,514 275,520 203,559 28,634 ------3,561,227 State Foundation Aid 204,551,888 ------204,551,888 AEA Flow Through 14,751,903 ------14,751,903 Teacher Quality Act 22,343,408 ------22,343,408 Universal 4 Year Old Preschool 5,161,268 ------5,161,268 Teacher Leadership Supplement 10,661,186 ------10,661,186 Early Intervention Supplement 2,987,256 ------2,987,256 Other State Sources 2,087,719 2,466 1,821 - - - - - 180,854 - - 2,272,860 Mobile Home Taxes 93,411 8,499 6,427 984 ------109,320 Commercial & Industrial State Replacement 4,898,378 379,892 292,055 41,064 ------5,611,389 Chapter 1 Grants 14,844,628 ------14,844,628 Other Federal Sources 22,730,438 ------19,149,101 - - 41,879,539 Tuition/Transportation Fees 8,434,912 ------8,434,912 Earnings on Investments: 1,771,399 - 79,635 - - (36,009) 642,426 - - - - 2,457,451 Student Activities 86,375 - - - 2,541,466 19,145 - - - - - 2,646,986 Nutrition Program Sales ------1,809,971 - - 1,809,971 Sales and Use Tax ------30,706,896 - - - - 30,706,896 Other Revenue from Local Sources 13,775,238 - 193,838 355,903 - 59,322 9,351 - - 5,699,859 37,593 20,131,105 Revenue from Intermediary Sources 723,189 ------723,189 Other Financing Sources - - - - - 23,808 - - - - - 23,808 General Long-Term Debt Proceeds ------60,711,168 - - - - 60,711,168 Proceeds from Fixed Asset Disposition 229,931 - 10,000 - - - - - 3,252 - - 243,183 Transfers In 1,145,100 ------18,249,571 - - - 19,394,671

Total Revenues 444,170,064 9,330,713 8,217,045 1,329,670 2,541,466 66,266 92,069,841 18,249,571 21,143,179 5,699,859 37,593 602,855,266

Expenditures by Function Instruction 276,584,756 3,437,177 92,634 128,251 2,569,759 69,352 - - - - - 282,881,930 Student Support Services 28,562,342 537,756 ------29,100,098 Instructional Staff Support 26,687,023 ------26,687,023 General Administration 8,158,176 1,046,588 ------9,204,764 Building Administration 23,293,567 176,401 ------23,469,968 Business and Central Administration 15,620,584 - 900,000 ------16,520,584 Plant Operation & Maintenance 36,033,754 1,989,055 2,968,965 ------40,991,774 Student Transportation 11,546,061 1,840,003 787,685 ------14,173,749 Non-Instructional Expenditures 1,118,482 906,780 2,175 684,623 - - - - 21,737,208 5,843,522 39,050 30,331,840 Facilities Acquisition and Construction - - 3,048,130 419,342 - 82,521 20,887,708 - - - - 24,437,701 Debt Service ------18,249,571 - - - 18,249,571 Other Financing Uses ------469,511 - - - - 469,511 AEA Support 14,751,903 ------14,751,903 Transfers Out - - - - - 2,209 18,249,571 - - - - 18,251,780

Total Expenditures 442,356,648 9,933,760 7,799,588 1,232,217 2,569,759 154,082 39,606,790 18,249,571 21,737,208 5,843,522 39,050 549,522,195

Excess of Revenues over Expenditures 1,813,416 (603,047) 417,457 97,454 (28,294) (87,816) 52,463,051 - (594,029) (143,662) (1,458) 53,333,071 Beginning Fund Balance 82,303,759 4,282,299 9,298,748 432,236 1,564,375 3,281,092 60,073,912 - 1,788,459 (1,007,071) 208,293 162,226,102

Ending Fund Balance $ 84,117,175 $ 3,679,252 $ 9,716,205 $ 529,690 $ 1,536,081 $ 3,193,276 $ 112,536,963 $ -$ 1,194,430 $ (1,150,734) $ 206,836 $ 215,559,173

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 153 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SUMMARY ALL FUNDS

FISCAL YEAR 2017 ACTUAL

SPECIAL REVENUE CAPITAL PROJECTS ENTERPRISE STATEWIDE DEBT FOOD & CHILD GENERAL MANAGEMENT PPEL PERL ACTIVITY TRUST PENNY SERVICE NUTRITION CARE OTHER TOTAL Revenues Property Taxes$ 107,647,646 $ 7,894,996 $ 6,958,495 $ 852,655 $ - $ -$ -$ -$ -$ -$ -123,353,792 Utility Replacement Tax 3,189,531 277,463 213,092 29,966 ------3,710,052 State Foundation Aid 199,399,080 ------199,399,080 AEA Flow Through 14,162,548 ------14,162,548 Teacher Quality Act 21,845,838 ------21,845,838 Universal 4 Year Old Preschool 5,091,475 ------5,091,475 Teacher Leadership Supplement 10,417,085 10,417,085 Early Intervention Supplement 2,925,855 2,925,855 Other State Sources 4,187,499 370,875 1,916 - - - - - 175,800 - - 4,736,090 Mobile Home Taxes 97,636 8,554 6,650 982 113,822 Commercial & Industrial State Replacement 3,736,827 280,784 283,153 30,325 4,331,089 Chapter 1 Grants 12,536,398 ------12,536,398 Other Federal Sources 21,285,015 ------19,046,418 - - 40,331,433 Tuition/Transportation Fees 8,434,395 ------8,434,395 Earnings on Investments: 1,128,109 - 13,320 - - (97,826) 117,116 - - - - 1,160,719 Student Activities 110,622 - - - 2,755,316 24,806 - - - - - 2,890,744 Nutrition Program Sales ------1,810,790 - - 1,810,790 Sales and Use Tax ------31,187,038 - - - - 31,187,038 Other Revenue from Local Sources 14,499,363 - 628,315 430,139 - 50,969 306,000 - - 4,858,437 43,524 20,816,746 Revenue from Intermediary Sources 710,744 ------710,744 Other Financing Sources - - - - - 25,494 - - - - - 25,494 General Long-Term Debt Proceeds ------Proceeds from Fixed Asset Disposition 94,586 ------(77,277) - - 17,309 Transfers In 462 ------77,535,972 - - - 77,536,434

Total Revenues 431,500,714 8,832,672 8,104,941 1,344,066 2,755,316 3,443 31,610,154 77,535,972 20,955,732 4,858,437 43,524 587,544,970

Expenditures by Function Instruction 270,709,760 4,123,989 100,000 218,499 2,851,194 181,177 - - - - - 278,184,619 Student Support Services 24,674,885 711,454 ------25,386,339 Instructional Staff Support 25,963,423 ------25,963,423 General Administration 7,392,250 1,084,987 ------8,477,237 Building Administration 23,623,124 216,465 ------23,839,589 Business and Central Administration 16,726,541 - 503,918 ------17,230,459 Plant Operation & Maintenance 34,309,351 1,408,010 1,164,781 ------36,882,142 Student Transportation 11,409,435 1,273,305 947,307 ------13,630,047 Non-Instructional Expenditures 1,245,474 517,340 - 796,695 - - - - 20,519,482 4,829,288 25,453 27,933,733 Facilities Acquisition and Construction - - 2,948,924 157,679 - 9,583 24,654,858 - - - - 27,771,044 Debt Service ------77,535,972 - - - 77,535,972 Other Financing Uses ------AEA Support 14,162,548 ------14,162,548 Transfers Out ------23,880,972 - - - - 23,880,972

Total Expenditures 430,216,791 9,335,550 5,664,930 1,172,873 2,851,194 190,760 48,535,830 77,535,972 20,519,482 4,829,288 25,453 600,878,124

Excess of Revenues over Expenditures 1,283,923 (502,878) 2,440,011 171,193 (95,878) (187,317) (16,925,676) - 436,249 29,149 18,071 (13,333,154) Beginning Fund Balance 81,019,836 4,785,177 6,858,737 261,043 1,660,253 3,468,409 76,999,588 - 1,352,210 (1,036,220) 190,222 175,559,255

Ending Fund Balance $ 82,303,759 $ 4,282,299 $ 9,298,748 $ 432,236 $ 1,564,375 $ 3,281,092 $ 60,073,912 $ -$ 1,788,459 $ (1,007,071) $ 208,293 $ 162,226,10 2

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 154 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SUMMARY ALL FUNDS

FISCAL YEAR 2016 ACTUAL

SPECIAL REVENUE CAPITAL PROJECTS ENTERPRISE STATEWIDE DEBT FOOD & CHILD GENERAL MANAGEMENT PPEL PERL ACTIVITY TRUST PENNY SERVICE NUTRITION CARE OTHER TOTAL Revenues Property Taxes$ 102,755,900 $ 7,499,318 $ 6,669,117 $ 810,444 $ - $ -$ -$ -$ -$ -$ -117,734,779 Utility Replacement Tax 3,288,649 288,157 221,305 31,121 ------3,829,232 State Foundation Aid 195,304,005 ------195,304,005 AEA Flow Through 13,974,996 ------13,974,996 Teacher Quality Act 21,270,307 ------21,270,307 Universal 4 Year Old Preschool 4,868,073 ------4,868,073 Teacher Leadership Supplement 10,129,613 10,129,613 Early Intervention Supplement 2,859,280 2,859,280 Other State Sources 4,291,130 396,972 1,993 - - - - - 168,094 - - 4,858,189 Mobile Home Taxes 94,154 8,533 6,381 579 - 109,647 Commercial & Industrial State Replacement 4,053,414 307,977 304,844 33,262 4,699,497 Chapter 1 Grants 11,973,490 ------11,973,490 Other Federal Sources 19,298,355 ------18,075,370 - - 37,373,725 Tuition/Transportation Fees 8,242,905 ------8,242,905 Earnings on Investments: 1,152,823 - 5,846 - - 65,455 79,790 - - - - 1,303,914 Student Activities 132,227 - - - 2,679,805 21,047 - - - - - 2,833,079 Nutrition Program Sales ------1,926,627 - - 1,926,627 Sales and Use Tax ------30,928,661 - - - - 30,928,661 Other Revenue from Local Sources 14,747,523 - 66,371 478,781 - 80,647 464,257 - - 4,369,310 32,028 20,238,917 Revenue from Intermediary Sources 807,027 ------807,027 Other Financing Sources - - - - - 320,662 - - - - - 320,662 General Long-Term Debt Proceeds ------Proceeds from Fixed Asset Disposition 92,730 ------(8,625) - - 84,105 Transfers In ------18,498,820 - - - 18,498,820

Total Revenues 419,336,601 8,500,957 7,275,857 1,354,186 2,679,805 487,809 31,472,708 18,498,820 20,161,466 4,369,310 32,028 514,169,548

Expenditures by Function Instruction 261,683,221 4,679,416 90,198 215,374 2,620,073 114,265 - - - - - 269,402,547 Student Support Services 22,889,527 759,478 ------23,649,005 Instructional Staff Support 23,292,405 ------23,292,405 General Administration 7,766,227 917,919 ------8,684,146 Building Administration 22,539,725 287,429 ------22,827,154 Business and Central Administration 16,397,437 - 338,233 ------16,735,670 Plant Operation & Maintenance 32,434,698 2,034,103 2,355,529 ------36,824,330 Student Transportation 10,179,978 1,617,705 791,509 ------12,589,192 Non-Instructional Expenditures 1,364,524 611,131 - 864,633 - - - - 19,249,306 3,911,144 32,125 26,032,863 Facilities Acquisition and Construction - - 4,024,335 199,976 - 739,780 42,012,688 - - - - 46,976,779 Debt Service ------18,498,820 - - - 18,498,820 Other Financing Uses ------AEA Support 13,974,998 ------13,974,998 Transfers Out ------18,498,820 - - - - 18,498,820

Total Expenditures 412,522,739 10,907,181 7,599,804 1,279,983 2,620,073 854,045 60,511,508 18,498,820 19,249,306 3,911,144 32,125 537,986,727

Excess of Revenues over Expenditures 6,813,862 (2,406,224) (323,947) 74,204 59,732 (366,235) (29,038,800) - 912,159 458,166 (96) (23,817,179) Beginning Fund Balance 74,205,974 7,191,401 7,182,684 186,839 1,600,521 3,834,644 106,038,388 - 440,050 (1,494,386) 190,319 199,376,435

Ending Fund Balance $ 81,019,836 $ 4,785,17 7 $ 6,858,737 $ 261,043 $ 1,660,253 $ 3,468,409 $ 76,999,588 $ -$ 1,352,210 $ (1,036,220) $ 190,222 $ 175,559,255

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 155 CONSOLIDATED FUND BALANCES

DES MOINES PUBLIC SCHOOLS FY 2016 - 2020 FUND BALANCES

Governmental Funds

Fund Balances Fiscal Year ended Nonmajor Total Nonmajor Internal Service Private Purpose June 30, 2016 General Capital Projects Special Revenue Governmental Enterprise Funds Funds Trust Nonspendable $ 2,022,945 $ - $ 13,350 $ 2,036,295 $ - $ - $ - Restricted 19,449,024 76,999,588 17,020,269 113,468,881 - - 720,217 Committed 11,500,000 - - 11,500,000 - - - Invested in capital assets - - - - 2,279,475 19,167 - Assigned 2,270,271 - - 2,270,271 - - - Unassigned 45,777,596 - - 45,777,596 (1,773,263) 14,118,256 -

Total fund balances$ 81,019,836 $ 76,999,588 $ 17,033,619 $ 175,053,043 $ 506,212 $ 14,137,423 $ 720,217

Governmental Funds

Fund Balances Fiscal Year ended Nonmajor Total Nonmajor Internal Service Private Purpose June 30, 2017 General Capital Projects Special Revenue Governmental Enterprise Funds Funds Trust Nonspendable $ 2,678,098 $ - $ 97,759 $ 2,775,857 $ - $ - $ - Restricted 20,113,274 60,073,912 18,760,990 98,948,176 - - 722,577 Committed 11,500,000 - - 11,500,000 - - - Invested in capital assets - - - - 2,522,174 13,162 - Assigned 2,747,894 - - 2,747,894 - - - Unassigned 45,264,493 - - 45,264,493 (1,532,493) 11,051,537 -

Total fund balances$ 82,303,759 $ 60,073,912 $ 18,858,749 $ 161,236,420 $ 989,681 $ 11,064,699 $ 722,577

Governmental Funds

Fund Balances Fiscal Year ended Nonmajor Total Nonmajor Internal Service Private Purpose June 30, 2018 General Capital Projects Special Revenue Governmental Enterprise Funds Funds Trust Nonspendable $ 2,545,106 $ - $ 95,216 $ 2,640,322 $ - $ - $ - Restricted 16,977,566 112,536,963 18,559,288 148,073,817 - - 716,477 Committed 11,500,000 - - 11,500,000 - - - Invested in capital assets - - - - 2,370,341 12,249 - Assigned 2,722,083 - - 2,722,083 - - - Unassigned 50,372,420 - - 50,372,420 (2,119,809) 8,776,292 -

Total fund balances$ 84,117,175 $ 112,536,963 $ 18,654,504 $ 215,308,642 $ 250,532 $ 8,788,541 $ 716,477

Governmental Funds

Fund Balances Fiscal Year ended Nonmajor Total Nonmajor Internal Service Private Purpose June 30, 2019, Re-estimated General Capital Projects Special Revenue Governmental Enterprise Funds Funds Trust Nonspendable $ 2,000,000 $ - $ 20,000 $ 2,020,000 $ - $ - $ - Restricted 15,000,000 98,387,834 12,613,625 126,001,460 - - 976,873 Committed 11,500,000 - - 11,500,000 - - - Invested in capital assets - - - - 2,100,000 55,000 - Assigned 2,747,894 - - 2,747,894 - - - Unassigned 63,798,939 - - 63,798,939 (2,018,275) 6,066,260 -

Total fund balances$ 95,046,833 $ 98,387,834 $ 12,633,625 $ 206,068,293 $ 81,725 $ 6,121,260 $ 976,873

Governmental Funds

Fund Balances Fiscal Year ended Nonmajor Total Nonmajor Internal Service Private Purpose June 30, 2020, Budgeted General Capital Projects Special Revenue Governmental Enterprise Funds Funds Trust Nonspendable $ 1,200,000 $ - $ 20,000 $ 1,220,000 $ - $ - $ - Restricted 15,000,000 83,576,000 9,665,000 108,241,000 - - - Committed 11,500,000 - - 11,500,000 - - - Invested in capital assets - - - - 2,100,000 55,000 - Assigned 2,748,000 - - 2,748,000 - - - Unassigned 88,209,000 - - 88,209,000 (2,457,000) 4,707,000 -

Total fund balances$ 118,657,000 $ 83,576,000 $ 9,685,000 $ 211,919,000 $ (357,000) $ 4,762,000 $ -

Notes: Nonspendable includes assets held in inventories and prepaid items. Restricted includes Federal, State, bonding for construction, and other funds received for specific purposes. Private Purpose Trust Funds are held in trust for scholarships. Unassigned includes the yearly addition of revenues in excess of expenditures.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 156 FUND BALANCES

A fund balance is equal to the excess of a fund’s assets over its liabilities and reserves. A fund balance may be either negative or positive, depending on the current activities of the fund. The funds listed below are actively managed by the district:

Fund Category Fund Type DMPS Fund Account(s) Operating • General Fund • Management • PPEL Special Revenue • PERL Governmental Funds • Student Activity • Governmental Trusts • Secure an Advanced Vision for Education – Capital Projects SAVE (Students First) Debt Service • Debt Service • Food & Nutrition • Childcare Enterprise • Home Building • Student Auto Body Proprietary Funds • Self-Insurance • Risk Management Internal Service • Print Shop • COLLAGE* Fiduciary Funds Trust • Private Purpose Trust Funds *Closed FY 2017

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 157 GOVERNMENTAL FUNDS

DMPS All Funds

Governmental Funds

Special Capital Projects Debt Service Operating Fund Revenue Funds Fund Fund

SAVE (Students General Management Debt Service First)

PPEL

PERL

Student Activity

Governmental Trust

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 158 Governmental Funds - Operating Fund (i.e. the General Fund)

DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND SUMMARY — HISTORICAL SUMMARY

Total Revenues 419,336,601 431,500,714 444,170,064 452,145,656

Total Expenditures 412,522,739 430,216,791 442,356,648 441,215,998

Excess of Revenues over Expenditures 6,813,862 1,283,923 1,813,416 10,929,658 Beginning Fund Balance 74,205,974 81,019,836 82,303,759 84,117,175

Ending Fund Balance $ 81,019,836 $ 82,303,759 $ 84,117,175 $ 95,046,833

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 159 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND SUMMARY — BUDGET AND PROJECTIONS

Total Revenues 456,159,000 452,325,000 458,889,000 459,808,000

Total Expenditures 432,548,000 421,313,000 410,744,000 425,295,000

Excess of Revenues over Expenditures 23,610,000 31,012,000 48,145,000 34,513,000 Beginning Fund Balance 95,047,000 118,657,000 149,669,000 197,814,000

Ending Fund Balance $ 118,657,000 $ 149,669,000 $ 197,814,000 $ 232,327,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 160 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND SUMMARY — HISTORICAL SUMMARY

Total Revenues 419,336,601 431,500,714 444,170,064 452,145,656

Expenditures by Object Salary & Benefits 261,683,221 270,709,760 362,268,971 363,457,642 Purchased Services 22,889,527 24,674,885 41,063,430 38,328,589 Supplies 23,292,405 25,963,423 19,052,156 18,812,117 Property/Equipment 7,766,227 7,392,250 4,446,978 4,638,534 Miscellaneous 22,539,725 23,623,124 749,021 1,064,119 Other Items 16,397,437 16,726,541 14,776,091 14,914,998

Total Expenditures 412,522,739 430,216,791 442,356,648 441,215,998

Excess of Revenues over Expenditures 6,813,862 1,283,923 1,813,416 10,929,658 Beginning Fund Balance 74,205,974 81,019,836 82,303,759 84,117,175

Ending Fund Balance $ 81,019,836 $ 82,303,759 $ 84,117,175 $ 95,046,833

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 161 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND SUMMARY — BUDGET AND PROJECTIONS

Total Revenues 456,159,000 452,325,000 458,889,000 459,808,000

Expenditures by Object Salary & Benefits 352,910,000 341,969,000 330,618,000 344,378,000 Purchased Services 39,247,000 39,259,000 39,633,000 39,813,000 Supplies 18,800,000 19,000,000 19,500,000 19,700,000 Property/Equipment 4,400,000 4,650,000 4,700,000 4,800,000 Miscellaneous 1,075,000 1,085,000 1,095,000 1,100,000 Other Items 16,116,000 15,198,000 15,350,000 15,504,000

Total Expenditures 432,548,000 421,313,000 410,744,000 425,295,000

Excess of Revenues over Expenditures 23,610,000 31,012,000 48,145,000 34,513,000 Beginning Fund Balance 95,047,000 118,657,000 149,669,000 197,814,000

Ending Fund Balance $ 118,657,000 $ 149,669,000 $ 197,814,000 $ 232,327,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 162 Governmental Funds - Special Revenue Funds

DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET MANAGEMENT FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Property Taxes $ 7,807,295 $ 8,175,780 $ 8,664,336 $ 11,526,929 Utility Replacement Tax 288,157 277,463 275,520 329,311 Mobile Home Taxes 8,533 8,554 8,499 10,000 Other State Sources 396,972 370,875 382,358 541,777

Total Revenues 8,500,957 8,832,672 9,330,713 12,408,017

Expenditures by Function Instruction 4,679,416 4,123,989 3,437,177 4,817,798 Student Support Services 759,478 711,454 537,756 753,758 General Administration 917,919 1,084,987 1,046,588 1,466,974 Building Administration 287,429 216,465 176,401 247,256 Plant Operation & Maintenance 2,034,103 1,408,010 1,989,055 2,788,004 Student Transportation 1,617,705 1,273,305 1,840,003 2,579,082 Non-Instructional Expenditures 611,131 517,340 906,780 1,271,009

Total Expenditures 10,907,181 9,335,550 9,933,760 13,923,881

Excess of Revenues over Expenditures (2,406,224) (502,878) (603,047) (1,515,864) Beginning Fund Balance 7,191,401 4,785,177 4,282,299 3,679,252

Ending Fund Balance $ 4,785,177 $ 4,282,299 $ 3,679,252 $ 2,163,388

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 163 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET MANAGEMENT FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Property Taxes $ 13,526,000 $ 10,520,000 $ 10,520,000 $ 10,520,000 Utility Replacement Tax 363,000 282,000 282,000 282,000 Mobile Home Taxes 10,000 10,000 10,000 10,000 Other State Sources 575,000 575,000 575,000 575,000

Total Revenues 14,473,000 11,387,000 11,387,000 11,387,000

Expenditures by Function Instruction 4,866,000 3,806,000 3,979,000 4,160,000 Student Support Services 761,000 595,000 623,000 651,000 General Administration 1,482,000 1,159,000 1,212,000 1,244,000 Building Administration 250,000 195,000 204,000 213,000 Plant Operation & Maintenance 2,816,000 2,203,000 2,303,000 2,407,000 Student Transportation 2,605,000 2,038,000 2,130,000 2,227,000 Non-Instructional Expenditures 1,284,000 1,004,000 1,050,000 1,097,000

Total Expenditures 14,063,000 11,000,000 11,500,000 12,000,000

Excess of Revenues over Expenditures 410,000 387,000 (113,000) (613,000) Beginning Fund Balance 2,163,000 2,574,000 2,961,000 2,848,000

Ending Fund Balance $ 2,574,000 $ 2,961,000 $ 2,848,000 $ 2,235,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 164 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET MANAGEMENT FUND SUMMARY — HISTORICAL SUMMARY

Total Revenues 8,500,957 8,832,672 9,330,713 12,408,017

Expenditures by Object Salary & Benefits 9,059,781 7,323,491 8,005,518 10,922,914 Purchased Services 1,847,400 2,012,059 1,771,632 3,000,967 Supplies - - 80,463 - Property/Equipment - - - - Miscellaneous - - 76,146 - Other Items - - - -

Total Expenditures 10,907,181 9,335,550 9,933,760 13,923,881

Excess of Revenues over Expenditures (2,406,224) (502,878) (603,047) (1,515,864) Beginning Fund Balance 7,191,401 4,785,177 4,282,299 3,679,252

Ending Fund Balance $ 4,785,177 $ 4,282,299 $ 3,679,252 $ 2,163,388

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 165 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET MANAGEMENT FUND SUMMARY — BUDGET AND PROJECTIONS

Total Revenues 14,473,000 11,387,000 11,387,000 11,387,000

Expenditures by Object Salary & Benefits 11,032,000 8,629,000 9,021,000 9,414,000 Purchased Services 3,031,000 2,371,000 2,479,000 2,586,000 Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures 14,063,000 11,000,000 11,500,000 12,000,000

Excess of Revenues over Expenditures 410,000 387,000 (113,000) (613,000) Beginning Fund Balance 2,163,000 2,574,000 2,961,000 2,848,000

Ending Fund Balance $ 2,574,000 $ 2,961,000 $ 2,848,000 $ 2,235,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 166 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET PPEL FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Property Taxes $ 6,973,961 $ 7,241,648 $ 7,429,710 $ 7,778,016 Utility Replacement Tax 221,305 213,092 203,559 197,586 Mobile Home Taxes 6,381 6,650 6,427 6,400 Other State Sources 1,993 1,916 1,821 1,720 Federal Sources - - - 1,110 Earnings on Investments: 5,846 13,320 79,635 105,000 Other Revenue from Local Sources 66,371 628,315 485,893 624,385 Proceeds from Fixed Asset Disposition - - 10,000 2,500

Total Revenues 7,275,857 8,104,941 8,217,045 8,716,717

Expenditures by Function Instruction 90,198 100,000 92,634 100,000 Business and Central Administration, Technology 338,233 503,918 900,000 2,000,000 Plant Operation & Maintenance 2,355,529 1,164,781 2,968,965 3,400,000 Student Transportation 791,509 947,307 787,685 837,272 Non-Instructional Expenditures - - 2,175 2,175 Facilities Acquisition and Construction 4,024,335 2,948,924 3,048,130 6,700,000

Total Expenditures 7,599,804 5,664,930 7,799,588 13,039,447

Excess of Revenues over Expenditures (323,947) 2,440,011 417,457 (4,322,730) Beginning Fund Balance 7,182,684 6,858,737 9,298,748 9,716,205

Ending Fund Balance $ 6,858,737 $ 9,298,748 $ 9,716,205 $ 5,393,475

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 167 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET PPEL FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Property Taxes $ 8,052,000 $ 14,008,000 $ 14,008,000 $ 14,008,000 Utility Replacement Tax 194,000 337,000 337,000 337,000 Mobile Home Taxes 6,000 11,000 11,000 11,000 Other State Sources 2,000 2,000 2,000 2,000 Federal Sources - - - - Earnings on Investments: 50,000 30,000 15,000 5,000 Other Revenue from Local Sources 401,000 295,000 295,000 295,000 Proceeds from Fixed Asset Disposition - - - -

Total Revenues 8,705,000 14,682,000 14,667,000 14,657,000

Expenditures by Function - - - - Instruction 100,000 100,000 100,000 100,000 Business and Central Administration, Technology 1,400,000 6,515,000 6,500,000 6,515,000 Plant Operation & Maintenance 3,000,000 2,500,000 2,500,000 2,500,000 Student Transportation 800,000 800,000 800,000 800,000 Non-Instructional Expenditures 2,000 2,000 2,000 2,000 Facilities Acquisition and Construction 6,500,000 4,750,000 4,750,000 4,725,000

Total Expenditures 11,802,000 14,667,000 14,652,000 14,642,000

Excess of Revenues over Expenditures (3,097,000) 15,000 15,000 15,000 Beginning Fund Balance 5,393,000 2,296,000 2,311,000 2,325,000

Ending Fund Balance $ 2,296,000 $ 2,311,000 $ 2,325,000 $ 2,340,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 168 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET PPEL FUND SUMMARY — HISTORICAL SUMMARY

Total Revenues 7,275,857 8,104,941 8,217,045 8,716,717

Expenditures by Object Salary & Benefits - - Purchased Services 3,828,998 4,028,242 6,141,266 10,179,447 Supplies 60,532 51,616 204,114 160,000 Property/Equipment 3,666,760 1,584,771 1,418,472 2,660,000 Miscellaneous 43,516 300 35,736 40,000 Other Items - - - -

Total Expenditures 7,599,804 5,664,930 7,799,588 13,039,447

Excess of Revenues over Expenditures (323,947) 2,440,011 417,457 (4,322,730) Beginning Fund Balance 7,182,684 6,858,737 9,298,748 9,716,205

Ending Fund Balance $ 6,858,737 $ 9,298,748 $ 9,716,205 $ 5,393,475

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 169 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET PPEL FUND SUMMARY — BUDGET AND PROJECTIONS

Total Revenues 8,705,000 14,682,000 14,667,000 14,657,000

Expenditures by Object Salary & Benefits - - - - Purchased Services 9,412,000 12,277,000 12,262,000 12,252,000 Supplies 150,000 150,000 150,000 150,000 Property/Equipment 2,200,000 2,200,000 2,200,000 2,200,000 Miscellaneous 40,000 40,000 40,000 40,000 Other Items - - - -

Total Expenditures 11,802,000 14,667,000 14,652,000 14,642,000

Excess of Revenues over Expenditures (3,097,000) 4,000 4,000 4,000 Beginning Fund Balance 5,393,000 2,296,000 2,300,000 2,303,000

Ending Fund Balance $ 2,296,000 $ 2,300,000 $ 2,303,000 $ 2,307,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 170 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET PERL FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Property Taxes $ 843,706 $ 882,980 $ 903,085 $ 972,585 Utility Replacement Tax 31,121 29,966 28,634 27,785 Mobile Home Taxes 579 982 984 985 Other Revenue from Local Sources 478,781 430,139 396,967 382,947

Total Revenues 1,354,186 1,344,066 1,329,670 1,384,302

Expenditures by Function Instruction 215,374 218,499 128,251 130,000 Non-Instructional Expenditures 864,633 796,695 684,623 651,000 Facilities Acquisition and Construction 199,976 157,679 419,342 280,000

Total Expenditures 1,279,983 1,172,873 1,232,217 1,061,000

Excess of Revenues over Expenditures 74,204 171,193 97,454 323,302 Beginning Fund Balance 186,839 261,043 432,236 529,690

Ending Fund Balance $ 261,043 $ 432,236 $ 529,690 $ 852,992

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 171 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET PERL FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Property Taxes $ 1,014,000 $ 1,020,000 $ 1,020,000 $ 1,020,000 Utility Replacement Tax 27,000 27,000 27,000 27,000 Mobile Home Taxes 1,000 1,000 1,000 1,000 Other Revenue from Local Sources 109,000 109,000 109,000 109,000

Total Revenues 1,152,000 1,157,000 1,157,000 1,157,000

Expenditures by Function Instruction 856,000 956,000 856,000 856,000 Non-Instructional Expenditures 280,000 285,000 285,000 285,000 Facilities Acquisition and Construction 285,000 - - -

Total Expenditures 1,421,000 1,241,000 1,141,000 1,141,000

Excess of Revenues over Expenditures (269,000) (84,000) 16,000 16,000 Beginning Fund Balance 853,000 584,000 500,000 517,000

Ending Fund Balance $ 584,000 $ 500,000 $ 517,000 $ 533,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 172 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET PERL FUND SUMMARY — HISTORICAL SUMMARY

Total Revenues 1,354,186 1,344,066 1,329,670 1,384,302

Expenditures by Object Salary & Benefits 572,627 540,494 395,708 400,000 Purchased Services 622,827 498,895 480,860 570,000 Supplies 6,464 51,479 5,187 15,000 Property/Equipment 13,154 74 282,275 - Miscellaneous 64,910 81,932 68,186 76,000 Other Items - - - -

Total Expenditures 1,279,983 1,172,873 1,232,217 1,061,000

Excess of Revenues over Expenditures 74,204 171,193 97,454 323,302 Beginning Fund Balance 186,839 261,043 432,236 529,690

Ending Fund Balance $ 261,043 $ 432,236 $ 529,690 $ 852,992

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 173 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET PERL FUND SUMMARY — BUDGET AND PROJECTIONS

Total Revenues 1,152,000 1,157,000 1,157,000 1,157,000

Expenditures by Object Salary & Benefits 1,001,000 1,101,000 1,001,000 1,001,000 Purchased Services 385,000 100,000 100,000 100,000 Supplies 34,000 39,000 39,000 39,000 Property/Equipment - - - - Miscellaneous 1,000 1,000 1,000 1,000 Other Items - - - -

Total Expenditures 1,421,000 1,241,000 1,141,000 1,141,000

Excess of Revenues over Expenditures (269,000) (84,000) 16,000 16,000 Beginning Fund Balance 853,000 584,000 500,000 517,000

Ending Fund Balance $ 584,000 $ 500,000 $ 517,000 $ 533,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 174 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET STUDENT ACTIVITY FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Student Activities $ 2,679,805 $ 2,755,316 $ 2,541,466 $ 2,600,000

Total Revenues 2,679,805 2,755,316 2,541,466 2,600,000

Expenditures by Function Instruction 2,620,073 2,851,194 2,569,759 2,575,000

Total Expenditures 2,620,073 2,851,194 2,569,759 2,575,000

Excess of Revenues over Expenditures 59,732 (95,878) (28,294) 25,000 Beginning Fund Balance 1,600,521 1,660,253 1,564,375 1,536,081

Ending Fund Balance $ 1,660,253 $ 1,564,375 $ 1,536,081 $ 1,561,081

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 175 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET STUDENT ACTIVITY FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Student Activities $ 2,600,000 $ 2,600,000 $ 2,600,000 $ 2,600,000

Total Revenues 2,600,000 2,600,000 2,600,000 2,600,000

Expenditures by Function Instruction 2,575,000 2,575,000 2,575,000 2,575,000

Total Expenditures 2,575,000 2,575,000 2,575,000 2,575,000

Excess of Revenues over Expenditures 25,000 25,000 25,000 25,000 Beginning Fund Balance 1,561,000 1,586,000 1,611,000 1,636,000

Ending Fund Balance $ 1,586,000 $ 1,611,000 $ 1,636,000 $ 1,661,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 176 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET STUDENT ACTIVITY FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Student Activities $ 2,679,805 $ 2,755,316 $ 2,541,466 $ 2,600,000

Total Revenues 2,679,805 2,755,316 2,541,466 2,600,000

Expenditures by Object Salary & Benefits 107,741 122,506 104,421 100,000 Purchased Services 924,977 924,359 859,688 960,000 Supplies 1,189,352 1,354,292 1,100,495 1,100,000 Property/Equipment 103,433 155,790 100,635 - Miscellaneous 294,570 294,248 404,520 415,000 Other Items - - - -

Total Expenditures 2,620,073 2,851,194 2,569,759 2,575,000

Excess of Revenues over Expenditures 59,732 (95,878) (28,294) 25,000 Beginning Fund Balance 1,600,521 1,660,253 1,564,375 1,536,081

Ending Fund Balance $ 1,660,253 $ 1,564,375 $ 1,536,081 $ 1,561,081

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 177 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET STUDENT ACTIVITY FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Student Activities $ 2,600,000 $ 2,600,000 $ 2,600,000 $ 2,600,000

Total Revenues 2,600,000 2,600,000 2,600,000 2,600,000

Expenditures by Object Salary & Benefits 100,000 100,000 100,000 100,000 Purchased Services 960,000 960,000 960,000 960,000 Supplies 1,100,000 1,100,000 1,100,000 1,100,000 Property/Equipment - - - - Miscellaneous 415,000 415,000 415,000 415,000 Other Items - - - -

Total Expenditures 2,575,000 2,575,000 2,575,000 2,575,000

Excess of Revenues over Expenditures 25,000 25,000 25,000 25,000 Beginning Fund Balance 1,561,000 1,586,000 1,611,000 1,636,000

Ending Fund Balance $ 1,586,000 $ 1,611,000 $ 1,636,000 $ 1,661,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 178 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET COMBINED GOVERNMENTAL TRUST FUNDS SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Earnings on Investments: Interest $ 1,471 $ 5,035 $ 12,630 $ 20,122 Dividends 63,984 62,352 67,179 69,961 Change in Fair Market Value 211,983 (165,213) (115,818) - Student Activities 21,047 24,806 19,145 19,200 Other Financing Sources 108,679 25,494 23,808 30,971 Donations 80,647 50,969 59,322 79,820

Total Revenues 487,809 3,443 66,266 220,074

Expenditures by Function Instruction 114,265 181,177 69,352 65,676 Facilities Acquisition and Construction 739,780 9,583 82,521 675,451 Transfers Out - - 2,209 9,533

Total Expenditures 854,045 190,760 154,082 750,660

Excess of Revenues over Expenditures (366,235) (187,317) (87,816) (530,585) Beginning Fund Balance 3,834,644 3,468,409 3,281,092 3,193,276

Ending Fund Balance $ 3,468,409 $ 3,281,092 $ 3,193,276 $ 2,662,691

In FY 2018, the remaining balance for the Fund for Excellence was transferred out to be used to support activities of the Districtwide Science Fair. This transfer closed out the fund. In FY 2019, the remaining balance for the Wegeke Fund was transferred out to be used to support activities of the district's Gay Straight Alliance. This transfer closed out the fund.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 179 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET COMBINED GOVERNMENTAL TRUST FUNDS SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Earnings on Investments: Interest $ 20,000 $ 20,000 $ 20,000 $ 20,000 Dividends 70,000 70,000 70,000 70,000 Change in Fair Market Value - - - - Student Activities 19,000 19,000 19,000 19,000 Other Financing Sources 31,000 31,000 31,000 31,000 Donations 80,000 80,000 80,000 80,000

Total Revenues 220,000 220,000 220,000 220,000

Expenditures by Function Instruction 66,000 66,000 66,000 66,000 Facilities Acquisition and Construction 171,000 1,000 1,000 1,000 Transfers Out - - - -

Total Expenditures 237,000 67,000 67,000 67,000

Excess of Revenues over Expenditures (17,000) 153,000 153,000 153,000 Beginning Fund Balance 2,663,000 2,646,000 2,799,000 2,952,000

Ending Fund Balance $ 2,646,000 $ 2,799,000 $ 2,952,000 $ 3,105,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 180 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET COMBINED GOVERNMENTAL TRUST FUNDS SUMMARY — HISTORICAL SUMMARY

Total Revenues 487,809 3,443 66,266 220,074

Expenditures by Object Salary & Benefits - - 2,447 1,915 Purchased Services 758,367 60,505 106,067 690,553 Supplies 61,153 85,744 39,555 39,833 Property/Equipment 5,300 22,690 - 3,858 Miscellaneous 29,224 21,823 3,806 4,967 Other Items - - 2,209 9,533

Total Expenditures 854,045 190,760 154,083 750,659

Excess of Revenues over Expenditures (366,235) (187,317) (87,817) (530,585) Beginning Fund Balance 3,834,644 3,468,409 3,281,092 3,193,276

Ending Fund Balance $ 3,468,409 $ 3,281,092 $ 3,193,276 $ 2,662,691

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 181 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET COMBINED GOVERNMENTAL TRUST FUNDS SUMMARY — BUDGET AND PROJECTIONS

Total Revenues 220,000 220,000 220,000 220,000

Expenditures by Object Salary & Benefits 2,000 2,000 2,000 2,000 Purchased Services 187,000 17,000 17,000 17,000 Supplies 40,000 40,000 40,000 40,000 Property/Equipment 4,000 4,000 4,000 4,000 Miscellaneous 5,000 5,000 5,000 5,000 Other Items - - - -

Total Expenditures 237,000 67,000 67,000 67,000

Excess of Revenues over Expenditures (17,000) 153,000 153,000 153,000 Beginning Fund Balance 2,663,000 2,646,000 2,799,000 2,952,000

Ending Fund Balance $ 2,646,000 $ 2,799,000 $ 2,952,000 $ 3,105,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 182 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GOVERNMENTAL TRUST (EXPENDABLE TRUST): SMOUSE FUND — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Earnings on Investments: Interest $ 1,119 $ 4,472 $ 10,290 $ 16,020 Dividends 63,984 62,352 67,179 69,961 Change in Fair Market Value 211,983 (165,213) (115,818) - Other Financing Sources 108,679 25,494 23,808 30,971

Total Revenues 385,765 (72,895) (14,541) 116,951

Expenditures by Function Facilities Acquisition and Construction 739,780 9,583 82,521 675,451

Total Expenditures 739,780 9,583 82,521 675,451

Excess of Revenues over Expenditures (354,015) (82,478) (97,061) (558,500) Beginning Fund Balance 3,402,977 3,048,963 2,966,485 2,869,423

Ending Fund Balance $ 3,048,963 $ 2,966,485 $ 2,869,423 $ 2,310,923

Fund Name: Davis W. Smouse Trust Fund Description: In 1931, this trust was endowed by David W. Smouse to help establish the Smouse Opportunity School for children with physical disabilities and sensory handicaps. This fund generates money for equipment and the improvement of the Smouse School.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 183 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GOVERNMENTAL TRUST (EXPENDABLE TRUST): SMOUSE FUND — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Earnings on Investments: Interest $ 16,000 $ 16,000 $ 16,000 $ 16,000 Dividends 70,000 70,000 70,000 70,000 Change in Fair Market Value - - - - Other Financing Sources 31,000 31,000 31,000 31,000

Total Revenues 117,000 117,000 117,000 117,000

Expenditures by Function Facilities Acquisition and Construction 171,000 1,000 1,000 1,000

Total Expenditures 171,000 1,000 1,000 1,000

Excess of Revenues over Expenditures (55,000) 115,000 115,000 115,000 Beginning Fund Balance 2,311,000 2,256,000 2,372,000 2,487,000

Ending Fund Balance $ 2,256,000 $ 2,372,000 $ 2,487,000 $ 2,603,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 184 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GOVERNMENTAL TRUST (EXPENDABLE TRUST): SMOUSE FUND — HISTORICAL SUMMARY

Total Revenues 385,765 (72,895) (14,541) 116,951

Expenditures by Object Salary & Benefits - - - - Purchased Services 731,253 8,050 81,067 673,997 Supplies - - - - Property/Equipment - - - - Miscellaneous 8,527 1,534 1,455 1,453 Other Items - - - -

Total Expenditures 739,780 9,583 82,522 675,450

Excess of Revenues over Expenditures (354,015) (82,478) (97,062) (558,499) Beginning Fund Balance 3,402,977 3,048,963 2,966,485 2,869,423

Ending Fund Balance $ 3,048,963 $ 2,966,485 $ 2,869,423 $ 2,310,923

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 185 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GOVERNMENTAL TRUST (EXPENDABLE TRUST): SMOUSE FUND — BUDGET AND PROJECTIONS

Total Revenues 117,000 117,000 117,000 117,000

Expenditures by Object Salary & Benefits - - - - Purchased Services 170,000 - - - Supplies - - - - Property/Equipment - - - - Miscellaneous 1,000 1,000 1,000 1,000 Other Items - - - -

Total Expenditures 171,000 1,000 1,000 1,000

Excess of Revenues over Expenditures (55,000) 115,000 115,000 115,000 Beginning Fund Balance 2,311,000 2,256,000 2,372,000 2,487,000

Ending Fund Balance $ 2,256,000 $ 2,372,000 $ 2,487,000 $ 2,603,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 186 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GOVERNMENTAL TRUST (EXPENDABLE TRUST): STUDENT RELATED FUNDS — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Earnings on Investments: Interest $ 342 $ 546 $ 2,270 $ 4,028 Student Activities 21,047 24,806 19,145 19,200 Donations 80,647 50,969 59,322 79,820

Total Revenues 102,035 76,321 80,737 103,049

Expenditures by Function Instruction 114,265 181,177 69,353 65,676

Total Expenditures 114,265 181,177 69,353 65,676

Excess of Revenues over Expenditures (12,230) (104,856) 11,383 37,373 Beginning Fund Balance 420,096 407,866 303,010 314,393

Ending Fund Balance $ 407,866 $ 303,010 $ 314,393 $ 351,766

Description: This fund includes money generated and donated at indivudual school buildings with the investment eartnings to be used for either scholarships for graduating seniors or expenses designated by the donor. The following is a list of the most recent actual fund balances for the trusts and donations contained in this fund.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 187 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GOVERNMENTAL TRUST (EXPENDABLE TRUST): STUDENT RELATED FUNDS — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Earnings on Investments: Interest $ 4,000 $ 4,000 $ 4,000 $ 4,000 Student Activities 19,000 19,000 19,000 19,000 Donations 80,000 80,000 80,000 80,000

Total Revenues 103,000 103,000 103,000 103,000

Expenditures by Function Instruction 66,000 66,000 66,000 66,000

Total Expenditures 66,000 66,000 66,000 66,000

Excess of Revenues over Expenditures 37,000 37,000 37,000 37,000 Beginning Fund Balance 352,000 389,000 427,000 464,000

Ending Fund Balance $ 389,000 $ 427,000 $ 464,000 $ 501,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 188 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GOVERNMENTAL TRUST (EXPENDABLE TRUST): STUDENT RELATED FUNDS — HISTORICAL SUMMARY

Total Revenues 102,035 76,321 80,737 103,049

Expenditures by Object Salary & Benefits - - 2,447 1,915 Purchased Services 27,115 52,455 25,000 16,556 Supplies 61,153 85,743 39,555 39,833 Property/Equipment 5,300 22,690 - 3,858 Miscellaneous 20,697 20,289 2,351 3,514 Other Items - - - -

Total Expenditures 114,265 181,177 69,353 65,676

Excess of Revenues over Expenditures (12,230) (104,856) 11,383 37,373 Beginning Fund Balance 420,096 407,866 303,010 314,393

Ending Fund Balance $ 407,866 $ 303,010 $ 314,393 $ 351,766

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 189 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GOVERNMENTAL TRUST (EXPENDABLE TRUST): STUDENT RELATED FUNDS — BUDGET AND PROJECTIONS

Total Revenues 103,000 103,000 103,000 103,000

Expenditures by Object Salary & Benefits 2,000 2,000 2,000 2,000 Purchased Services 17,000 17,000 17,000 17,000 Supplies 40,000 40,000 40,000 40,000 Property/Equipment 4,000 4,000 4,000 4,000 Miscellaneous 4,000 4,000 4,000 4,000 Other Items - - - -

Total Expenditures 66,000 66,000 66,000 66,000

Excess of Revenues over Expenditures 37,000 37,000 37,000 37,000 Beginning Fund Balance 352,000 389,000 427,000 464,000

Ending Fund Balance $ 389,000 $ 427,000 $ 464,000 $ 501,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 190 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GOVERNMENTAL TRUST (PERMANENT TRUST): WEGENKE FUND — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Earnings on Investments: Interest $ 8 $ 15 $ 70 $ 74

Total Revenues 8 15 70 74

Expenditures by Function Transfers Out - - - 9,533

Total Expenditures - - - 9,533

Excess of Revenues over Expenditures 8 15 7 9,459 Beginning Fund Balance 9,366 9,374 9,359 9,459

Ending Fund Balance $ 9,374 $ 9,389 $ 9,366 $ -

Fund Name: The Gary Wegenke Endowment For Educational Equity Description: This trust was created June 11, 1998 to honor former Superintendent Gary Wegenke for his 10 years of devoted service to Des Moines Public Schools. Its purpose is to support programs, training, research, and other activities that promote educational equity for students. At this time, the use of earnings has not been determined, but possibilities include educational grants and scholarships designed to reflect Dr. Wegenke's devotion to meeting the needs of a diverse learning population.

In FY 2019, the remaining balance for the Wegenke Fund was transferred out to be used to support activities of the district's Gay Straight Alliance. This transfer closed out the fund.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 191 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GOVERNMENTAL TRUST (PERMANENT TRUST): WEGENKE FUND — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Earnings on Investments: Interest $ - $ - $ - $ -

Total Revenues - - - -

Expenditures by Function Transfers Out - - - -

Total Expenditures - - - -

Excess of Revenues over Expenditures - - - - Beginning Fund Balance - - - -

Ending Fund Balance $ - $ - $ - $ -

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 192 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GOVERNMENTAL TRUST (PERMANENT TRUST): WEGENKE FUND — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Earnings on Investments: Interest $ 8 $ 15 $ 70 $ 74

Total Revenues 8 15 70 74

Expenditures by Object Salary & Benefits - - - - Purchased Services - - - - Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - 9,533

Total Expenditures - - - 9,533

Excess of Revenues over Expenditures 8 15 70 (9,459) Beginning Fund Balance 9,366 9,374 9,389 9,459

Ending Fund Balance $ 9,374 $ 9,389 $ 9,459 $ -

In FY 2019, the remaining balance for the Wegenke Fund was transferred out to be used to support activities of the district's Gay Straight Alliance. This transfer closed out the fund.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 193 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GOVERNMENTAL TRUST (PERMANENT TRUST): WEGENKE FUND — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Earnings on Investments: Interest $ - $ - $ - $ -

Total Revenues - - - -

Expenditures by Object Salary & Benefits - - - - Purchased Services - - - - Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures - - - -

Excess of Revenues over Expenditures - - - - Beginning Fund Balance - - - -

Ending Fund Balance $ - $ - $ - $ -

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 194 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GOVERNMENTAL TRUST (PERMANENT TRUST): FUND FOR EXCELLENCE — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Earnings on Investments: Interest $ 2 $ 2 $ - $ -

Total Revenues 2 2 - -

Expenditures by Function Transfers Out - - 2,209 -

Total Expenditures - - - -

Excess of Revenues over Expenditures 2 2 (2,209) - Beginning Fund Balance 2,205 2,207 2,209 -

Ending Fund Balance $ 2,207 $ 2,209 $ - $ -

Fund Name: Fund for Excellence Foundation Description: The original Fund for Excellence was dissolved in 1996. Since then, this fund has been used for the Marilyn Miller Memorial Trust, as well as other outside grants. Traditionally, most of the proceeds generated by this fund have been used to promote teacher education.

In FY 2018, the remaining balance for the Fund for Excellence was transferred out to be used to support activities of the Districtwide Science Fair. This transfer closed out the fund.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 195 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GOVERNMENTAL TRUST (PERMANENT TRUST): FUND FOR EXCELLENCE — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Earnings on Investments: Interest $ - $ - $ - $ -

Total Revenues - - - -

Expenditures by Function Instruction - - - -

Total Expenditures - - - -

Excess of Revenues over Expenditures - - - - Beginning Fund Balance - - - -

Ending Fund Balance $ - $ - $ - $ -

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 196 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GOVERNMENTAL TRUST (PERMANENT TRUST): FUND FOR EXCELLENCE — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Earnings on Investments: Interest $ 2 $ 2 $ - $ -

Total Revenues 2 2 - -

Expenditures by Object Salary & Benefits - - - - Purchased Services - - - - Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - 2,209 -

Total Expenditures - - 2,209 -

Excess of Revenues over Expenditures 2 2 (2,209) - Beginning Fund Balance 2,205 2,207 2,209 -

Ending Fund Balance $ 2,207 $ 2,209 $ - $ -

In FY 2018, the remaining balance for the Fund for Excellence was transferred out to be used to support activities of the Districtwide Science Fair. This transfer closed out the fund.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 197 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GOVERNMENTAL TRUST (PERMANENT TRUST): FUND FOR EXCELLENCE — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Earnings on Investments: Interest $ - $ - $ - $ -

Total Revenues - - - -

Expenditures by Object Salary & Benefits - - - - Purchased Services - - - - Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures - - - -

Excess of Revenues over Expenditures - - - - Beginning Fund Balance - - - -

Ending Fund Balance $ - $ - $ - $ -

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 198 Governmental Funds - Capital Projects Funds

DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SECURE AN ADVANCED VISION FOR EDUCATION (SAVE) FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Earnings on Investments $ 79,790 $ 117,116 $ 642,426 $ 1,800,000 Sales and Use Tax 30,928,661 31,187,038 30,706,896 33,590,897 Other Revenue from Local Sources 464,257 306,000 9,351 150,000 General Long-Term Debt Proceeds - - 60,711,168 -

Total Revenues 31,472,708 31,610,154 92,069,841 35,540,897

Expenditures by Function Facilities Acquisition and Construction 42,012,688 24,654,858 20,887,708 26,595,000 Other Financing Uses - - 469,511 - Transfers Out 18,498,820 23,880,972 18,249,571 23,095,026

Total Expenditures 60,511,508 48,535,830 39,606,790 49,690,026

Excess of Revenues over Expenditures (29,038,800) (16,925,676) 52,463,051 (14,149,129) Beginning Fund Balance 106,038,388 76,999,588 60,073,912 112,536,963

Ending Fund Balance $ 76,999,588 $ 60,073,912 $ 112,536,963 $ 98,387,834

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 199 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SECURE AN ADVANCED VISION FOR EDUCATION (SAVE) FUND SUMMARY — HISTORICAL SUMMARY

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Earnings on Investments $ 1,200,000 $ 1,000,000 $ 800,000 $ 800,000 Sales and Use Tax 33,493,000 33,493,000 33,493,000 33,493,000 Other Revenue from Local Sources 100,000 100,000 100,000 100,000 General Long-Term Debt Proceeds - - - -

Total Revenues 34,793,000 34,593,000 34,393,000 34,393,000

Expenditures by Function Facilities Acquisition and Construction 26,610,000 15,000,000 15,000,000 15,000,000 Other Financing Uses - - - - Transfers Out 22,995,000 22,996,000 22,994,000 22,993,000

Total Expenditures 49,605,000 37,996,000 37,994,000 37,993,000

Excess of Revenues over Expenditures (14,812,000) (3,403,000) (3,601,000) (3,600,000) Beginning Fund Balance 98,388,000 83,576,000 80,173,000 76,572,000

Ending Fund Balance $ 83,576,000 $ 80,173,000 $ 76,572,000 $ 72,972,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 200 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SECURE AN ADVANCED VISION FOR EDUCATION (SAVE) FUND SUMMARY — HISTORICAL SUMMARY

Total Revenues 31,472,708 31,610,154 92,069,841 35,540,897

Expenditures by Object Salary & Benefits 458,054 482,903 473,487 490,000 Purchased Services 31,115,695 23,435,451 19,465,158 25,000,000 Supplies 412 63 44,772 5,000 Property/Equipment 10,437,976 734,025 978,410 1,000,000 Miscellaneous 551 2,415 395,393 100,000 Other Items 18,498,820 23,880,972 18,249,571 23,095,027

Total Expenditures 60,511,508 48,535,830 39,606,790 49,690,027

Excess of Revenues over Expenditures (29,038,800) (16,925,676) 52,463,051 (14,149,130) Beginning Fund Balance 106,038,388 76,999,588 60,073,912 112,536,963

Ending Fund Balance $ 76,999,588 $ 60,073,912 $ 112,536,963 $ 98,387,834

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 201 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SECURE AN ADVANCED VISION FOR EDUCATION (SAVE) FUND SUMMARY — HISTORICAL SUMMARY

Total Revenues 34,793,000 34,593,000 34,393,000 34,393,000

Expenditures by Object Salary & Benefits 505,000 520,000 536,000 552,000 Purchased Services 25,000,000 13,375,000 13,359,000 13,343,000 Supplies 5,000 5,000 5,000 5,000 Property/Equipment 1,000,000 1,000,000 1,000,000 1,000,000 Miscellaneous 100,000 100,000 100,000 100,000 Other Items 22,995,000 22,996,000 22,994,000 22,993,000

Total Expenditures 49,605,000 37,996,000 37,994,000 37,993,000

Excess of Revenues over Expenditures (14,812,000) (3,403,000) (3,601,000) (3,600,000) Beginning Fund Balance 98,388,000 83,576,000 80,173,000 76,572,000

Ending Fund Balance $ 83,576,000 $ 80,173,000 $ 76,572,000 $ 72,972,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 202 Governmental Funds - Debt Service Fund

DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET DEBT SERVICE FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Transfers In $ 18,498,820 $ 77,535,972 $ 18,249,571 $ 23,095,026

Total Revenues 18,498,820 77,535,972 18,249,571 23,095,026

Expenditures by Function Debt Service 18,498,820 77,535,972 18,249,571 23,095,026

Total Expenditures 18,498,820 77,535,972 18,249,571 23,095,026

Excess of Revenues over Expenditures - - - - Beginning Fund Balance - - - -

Ending Fund Balance $ - $ - $ - $ -

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 203 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET DEBT SERVICE FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Transfers In $ 22,995,000 $ 22,996,000 $ 22,994,000 $ 22,993,000

Total Revenues 22,995,000 22,996,000 22,994,000 22,993,000

Expenditures by Function Debt Service 22,995,000 22,996,000 22,994,000 22,993,000

Total Expenditures 22,995,000 22,996,000 22,994,000 22,993,000

Excess of Revenues over Expenditures - - - - Beginning Fund Balance - - - -

Ending Fund Balance $ - $ - $ - $ -

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 204 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET DEBT SERVICE FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Transfers In $ 18,498,820 $ 77,535,972 $ 18,249,571 $ 23,095,026

Total Revenues 18,498,820 77,535,972 18,249,571 23,095,026

Expenditures by Object Salary & Benefits - - - - Purchased Services - - - - Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items 18,498,820 77,535,972 18,249,571 23,095,026

Total Expenditures 18,498,820 77,535,972 18,249,571 23,095,026

Excess of Revenues over Expenditures - - - - Beginning Fund Balance - - - -

Ending Fund Balance $ - $ - $ - $ -

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 205 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET DEBT SERVICE FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Transfers In $ 22,995,000 $ 22,996,000 $ 22,994,000 $ 22,993,000

Total Revenues 22,995,000 22,996,000 22,994,000 22,993,000

Expenditures by Object Salary & Benefits - - - - Purchased Services - - - - Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items 22,995,000 22,996,000 22,994,000 22,993,000

Total Expenditures 22,995,000 22,996,000 22,994,000 22,993,000

Excess of Revenues over Expenditures - - - - Beginning Fund Balance - - - -

Ending Fund Balance $ - $ - $ - $ -

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 206 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET DEBT SERVICE FUND SUMMARY

2010 SAVE Revenue Bonds 2012 SAVE Revenue Bonds 2013 SAVE Revenue Bonds 2014 SAVE Revenue Bonds Principal Interest Total Principal Interest Total Principal Interest Total Principal Interest Total 2011$ 1,640,000 $ 4,313,500 $ 5,953,500 2012 2,590,000 3,418,000 6,008,000 2013 2,685,000 3,288,500 5,973,500$ 3,125,000 $ 3,059,744 $ 6,184,744 2014 2,780,000 3,154,250 5,934,250 3,330,000 2,751,000 6,081,000 $ 485,000 $ 131,116 $ 616,116 2015 2,885,000 3,015,250 5,900,250 3,430,000 2,617,800 6,047,800 425,000 298,045 723,045$ 3,105,000 $ 2,850,385 $ 5,955,385 2016 2,985,000 2,871,000 5,856,000 3,530,000 2,480,600 6,010,600 440,000 285,295 725,295 3,400,000 2,506,925 5,906,925 2017 *July 2016 refunded with Series 2016 Bonds 3,650,000 2,339,400 5,989,400 455,000 272,095 727,095 3,490,000 2,336,925 5,826,925 2018 - - - 3,755,000 2,193,400 5,948,400 470,000 253,895 723,895 3,600,000 2,162,425 5,762,425 2019 - - - 3,870,000 2,043,200 5,913,200 490,000 235,095 725,095 3,720,000 1,982,425 5,702,425 2020 - - - 3,990,000 1,888,400 5,878,400 505,000 220,395 725,395 3,850,000 1,796,425 5,646,425 2021 - - - 4,125,000 1,728,800 5,853,800 530,000 195,145 725,145 3,875,000 1,603,925 5,478,925 2022 - - - 4,280,000 1,563,800 5,843,800 555,000 168,645 723,645 4,000,000 1,410,175 5,410,175 2023 - - - 4,435,000 1,392,600 5,827,600 575,000 151,995 726,995 4,145,000 1,210,175 5,355,175 2024 - - - 4,595,000 1,215,200 5,810,200 590,000 134,745 724,745 4,310,000 1,002,925 5,312,925 2025 - - - 4,770,000 1,031,400 5,801,400 610,000 116,455 726,455 4,480,000 873,625 5,353,625 2026 - - - 4,955,000 840,600 5,795,600 630,000 96,630 726,630 4,670,000 739,225 5,409,225 2027 - - - 5,145,000 642,400 5,787,400 650,000 75,525 725,525 4,870,000 587,450 5,457,450 2028 - - - 5,350,000 436,600 5,786,600 675,000 52,775 727,775 5,090,000 417,000 5,507,000 2029 - - - 5,565,000 222,600 5,787,600 695,000 27,800 722,800 5,335,000 213,400 5,548,400 $ 15,565,000 $ 20,060,500 $ 35,625,500 $ 71,900,000 $ 28,447,544 $ 100,347,544 $ 8,780,000 $ 2,715,651 $ 11,495,651 $ 61,940,000 $ 21,693,410 $ 83,633,410

2016 SAVE Revenue Bonds 2018 SAVE Revenue Bonds DEBT SERVICE RECAP Principal Interest Total Principal Interest Total Principal Interest Total 2011 $ 1,640,000 $ 4,313,500 $ 5,953,500 2012 2,590,000 3,418,000 6,008,000 2013 5,810,000 6,348,244 12,158,244 2014 6,595,000 6,036,366 12,631,366 2015 9,845,000 8,781,480 18,626,480 2016 *Replaced Series 2010 Bonds 10,355,000 8,143,820 18,498,820 2017$ 4,900,000 $ 930,288 $ 5,830,288 12,495,000 5,878,708 18,373,708 2018 4,830,000 984,851 5,814,851 12,655,000 5,594,571 18,249,571 2019 4,025,000 887,285 4,912,285 3,300,000 2,542,021 5,842,021 15,405,000 7,690,026 23,095,026 2020 4,100,000 805,980 4,905,980 3,570,000 2,268,850 5,838,850 16,015,000 6,980,050 22,995,050 2021 4,165,000 723,160 4,888,160 3,960,000 2,090,350 6,050,350 16,655,000 6,341,380 22,996,380 2022 4,240,000 639,027 4,879,027 4,245,000 1,892,350 6,137,350 17,320,000 5,673,997 22,993,997 2023 4,325,000 553,379 4,878,379 4,525,000 1,680,100 6,205,100 18,005,000 4,988,249 22,993,249 2024 4,415,000 466,014 4,881,014 4,810,000 1,453,850 6,263,850 18,720,000 4,272,734 22,992,734 2025 4,510,000 376,831 4,886,831 5,015,000 1,213,350 6,228,350 19,385,000 3,611,661 22,996,661 2026 4,610,000 285,729 4,895,729 5,205,000 962,600 6,167,600 20,070,000 2,924,784 22,994,784 2027 4,710,000 192,607 4,902,607 5,420,000 702,350 6,122,350 20,795,000 2,200,332 22,995,332 2028 4,825,000 97,465 4,922,465 5,565,000 485,550 6,050,550 21,505,000 1,489,390 22,994,390 2029 - - - 10,620,000 318,600 10,938,600 22,215,000 782,400 22,997,400 $ 53,655,000 $ 6,942,616 $ 60,597,616 $ 56,235,000 $ 15,609,971 $ 71,844,971 $ 268,075,000 $ 95,469,693 $ 363,544,693

On March 1, 2010, the District issued revenue bonds in the amount of $70,000,000 to be paid out of the statewide penny sales tax revenues. Series 2010 Bonds were refunded in July 2016 with call date June 1, 2018. On May 8, 2012, the District issued revenue bonds in the amount of $71,900,000 to be paid out of the statewide penny sales tax revenues. These bonds will be paid in full by 2029. On December 30, 2013, the District issued revenue bonds in the amount of $8,780,000 to be paid out of the statewide penny sales tax revenues. These bonds will be paid in full by 2029. On May 1, 2014, the District issued revenue bonds in the amount of $61,940,000 to be paid out of the statewide penny sales tax revenues. These bonds will be paid in full by 2029. On July 22, 2016, the District refunded the Series 2010 revenue bonds with the Series 2016 Bonds in the amount of $53,655,000 to be paid out of the statewide penny sales tax revenues. These bonds will be paid in full by 2028. On May 15, 2018, the District issued revenue bonds in the amount of $56,235,000 to be paid out of the statewide penny sales tax revenues. These bonds will be paid in full by 2029.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 207 PROPRIETARY FUNDS

DMPS All Funds

Proprietary Funds

Enterprise Internal Funds Service Funds

Food & Self-Insurance Nutrition

Risk Child Care Management

Home Building COLLAGE*

Student Auto Print Shop Body/Mechanic

*Closed in FY 2017

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 208 Proprietary Funds - Enterprise Funds

DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET FOOD & NUTRITION FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues State Sources $ 168,094 $ 175,800 $ 180,854 $ 185,626 Federal Sources 18,075,370 19,046,418 19,149,101 19,164,614 Nutrition Program Sales 1,926,627 1,810,790 1,809,971 1,586,678 Capital Contributions (8,625) (77,277) 3,252

Total Revenues 20,161,466 20,955,732 21,143,179 20,936,918

Expenditures by Function Non-Instructional Expenditures 19,249,306 20,519,482 21,737,208 21,172,214

Total Expenditures 19,249,306 20,519,482 21,737,208 21,172,214

Excess of Revenues over Expenditures 912,159 436,249 (594,029) (235,296) Beginning Fund Balance 440,050 1,352,210 1,788,459 1,194,430

Ending Fund Balance $ 1,352,210 $ 1,788,459 $ 1,194,430 $ 959,134

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 209 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET FOOD & NUTRITION FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues State Sources $ 189,000 # $ 191,000 # $ 193,000 # $ 195,000 Federal Sources 19,309,000 19,702,000 20,099,000 20,500,000 Nutrition Program Sales 1,580,000 1,596,000 1,612,000 1,628,000 Capital Contributions - - - -

Total Revenues 21,078,000 21,489,000 21,904,000 22,323,000

Expenditures by Function Non-Instructional Expenditures 21,537,000 21,757,000 21,978,000 22,202,000

Total Expenditures 21,537,000 21,757,000 21,978,000 22,202,000

Excess of Revenues over Expenditures (459,000) (268,000) (74,000) 121,000 Beginning Fund Balance 959,000 500,000 233,000 158,000

Ending Fund Balance $ 500,000 $ 233,000 $ 158,000 $ 279,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 210 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET FOOD & NUTRITION FUND SUMMARY — HISTORICAL SUMMARY

Total Revenues 20,161,466 20,955,732 21,143,179 20,936,918

Expenditures by Object Salary & Benefits 8,566,043 9,258,018 10,013,970 9,821,473 Purchased Services 454,956 607,541 154,082 155,525 Supplies 9,793,434 10,177,766 9,838,075 9,378,716 Property/Equipment 430,812 473,582 586,469 615,000 Miscellaneous 4,061 2,114 1,739 1,500 Other Items - 462 1,142,874 1,200,000

Total Expenditures 19,249,306 20,519,482 21,737,208 21,172,214

Excess of Revenues over Expenditures 912,159 436,249 (594,029) (235,296) Beginning Fund Balance 440,050 1,352,210 1,788,459 1,194,430

Ending Fund Balance $ 1,352,210 $ 1,788,459 $ 1,194,430 $ 959,134

Note: FY 2016 state reimburse meals with four payouts to cover only July - May. Rate calculated based on November and January payouts.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 211 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET FOOD & NUTRITION FUND SUMMARY — BUDGET AND PROJECTIONS

Total Revenues 21,078,000 21,489,000 21,904,000 22,323,000

Expenditures by Object Salary & Benefits 10,251,000 10,357,000 10,465,000 10,574,000 Purchased Services 155,000 157,000 158,000 160,000 Supplies 9,334,000 9,428,000 9,522,000 9,617,000 Property/Equipment 596,000 602,000 608,000 614,000 Miscellaneous 2,000 2,000 2,000 2,000 Other Items 1,200,000 1,212,000 1,224,000 1,236,000

Total Expenditures 21,537,000 21,757,000 21,978,000 22,202,000

Excess of Revenues over Expenditures (459,000) (268,000) (74,000) 121,000 Beginning Fund Balance 959,000 500,000 233,000 158,000

Ending Fund Balance $ 500,000 $ 233,000 $ 158,000 $ 279,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 212 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET CHILDCARE FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Revenue from Local Sources $ 4,369,310 $ 4,858,437 $ 5,699,859 $ 5,390,000

Total Revenues 4,369,310 4,858,437 5,699,859 5,390,000

Expenditures by Function Non-Instructional Expenditures 3,911,144 4,829,288 5,843,522 5,315,310

Total Expenditures 3,911,144 4,829,288 5,843,522 5,315,310

Excess of Revenues over Expenditures 458,166 29,149 (143,662) 74,690 Beginning Fund Balance (1,494,386) (1,036,220) (1,007,071) (1,150,734)

Ending Fund Balance $ (1,036,220) $ (1,007,071) $ (1,150,734) $ (1,076,044)

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 213 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET CHILDCARE FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Revenue from Local Sources $ 5,500,000 $ 5,600,000 $ 5,700,000 $ 5,800,000

Total Revenues 5,500,000 5,600,000 5,700,000 5,800,000

Expenditures by Function Non-Instructional Expenditures 5,303,000 5,446,000 5,594,000 5,747,000

Total Expenditures 5,303,000 5,446,000 5,594,000 5,747,000

Excess of Revenues over Expenditures 198,000 154,000 106,000 53,000 Beginning Fund Balance (1,076,000) (879,000) (725,000) (619,000)

Ending Fund Balance $ (879,000) $ (725,000) $ (619,000) $ (566,000)

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 214 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET CHILDCARE FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Revenue from Local Sources $ 4,369,310 $ 4,858,437 $ 5,699,859 $ 5,390,000

Total Revenues 4,369,310 4,858,437 5,699,859 5,390,000

Expenditures by Object Salary & Benefits 3,486,719 4,290,753 5,269,767 4,650,000 Purchased Services 138,818 204,129 232,411 185,000 Supplies 240,498 287,814 311,789 207,310 Property/Equipment 25,938 15,311 3,458 3,000 Miscellaneous 19,170 31,280 26,096 30,000 Other Items - - - 240,000

Total Expenditures 3,911,144 4,829,288 5,843,522 5,315,310

Excess of Revenues over Expenditures 458,166 29,149 (143,662) 74,690 Beginning Fund Balance (1,494,386) (1,036,220) (1,007,071) (1,150,734)

Ending Fund Balance $ (1,036,220) $ (1,007,071) $ (1,150,734) $ (1,076,044)

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 215 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET CHILDCARE FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Revenue from Local Sources $ 5,500,000 $ 5,600,000 $ 5,700,000 $ 5,800,000

Total Revenues 5,500,000 5,600,000 5,700,000 5,800,000

Expenditures by Object Salary & Benefits 4,790,000 4,933,000 5,081,000 5,234,000 Purchased Services 200,000 200,000 200,000 200,000 Supplies 240,000 240,000 240,000 240,000 Property/Equipment 3,000 3,000 3,000 3,000 Miscellaneous 30,000 30,000 30,000 30,000 Other Items 40,000 40,000 40,000 40,000

Total Expenditures 5,303,000 5,446,000 5,594,000 5,747,000

Excess of Revenues over Expenditures 198,000 154,000 106,000 53,000 Beginning Fund Balance (1,076,000) (879,000) (725,000) (619,000)

Ending Fund Balance $ (879,000) $ (725,000) $ (619,000) $ (566,000)

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 216 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET HOME BUILDING FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Revenue from Local Sources $ 2,429 $ - $ 9,500 $ -

Total Revenues 2,429 - 9,500 -

Expenditures by Function Non-Instructional Expenditures 525 3,363 1,112 1,200 Facilities Acquistion and Construction - - - -

Total Expenditures 525 3,363 1,112 1,200

Excess of Revenues over Expenditures 1,904 (3,363) 8,388 (1,200) Beginning Fund Balance 115,356 117,260 113,897 122,285

Ending Fund Balance $ 117,260 $ 113,897 $ 122,285 $ 121,085

FY 2016 Value includes CIP of $122,379 FY 2017 Value includes CIP of $143,279 FY 2018 Value inclues estimated CIP of $154,846 FY 2019 Value inclues estimated CIP of $178,474

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 217 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET HOME BUILDING FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Revenue from Local Sources $ 150,000 $ - $ - $ -

Total Revenues 150,000 - - -

Expenditures by Function Non-Instructional Expenditures 400 400 400 400 Facilities Acquistion and Construction 320,000 - - -

Total Expenditures 320,400 400 400 400

Excess of Revenues over Expenditures (170,400) (400) (400) (400) Beginning Fund Balance 121,000 (49,000) (50,000) (50,000)

Ending Fund Balance $ (49,400) $ (49,400) $ (50,400) $ (50,400)

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 218 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET HOME BUILDING FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Revenue from Local Sources $ 2,429 $ - $ 9,500 $ -

Total Revenues 2,429 - 9,500 -

Expenditures by Object Salary & Benefits 23 2,191 - - Purchased Services 502 739 414 600 Supplies - - 698 600 Property/Equipment - 434 - - Miscellaneous - - - - Other Items - - - -

Total Expenditures 525 3,363 1,112 1,200

Excess of Revenues over Expenditures 1,904 (3,363) 8,388 (1,200) Beginning Fund Balance 115,356 117,260 113,897 122,285

Ending Fund Balance $ 117,260 $ 113,897 $ 122,285 $ 121,085

FY 2016 Value includes CIP of $122,379 FY 2017 Value includes CIP of $143,279 FY 2018 Value inclues estimated CIP of $154,846 FY 2019 Value inclues estimated CIP of $178,474

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 219 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET HOME BUILDING FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Revenue from Local Sources $ 150,000 $ - $ - $ -

Total Revenues 150,000 - - -

Expenditures by Object Salary & Benefits - - - - Purchased Services - - - - Supplies 400 400 400 400 Property/Equipment - - - - Miscellaneous - - - - Other Items 320,000 - - -

Total Expenditures 320,400 400 400 400

Excess of Revenues over Expenditures (170,400) (400) (400) (400) Beginning Fund Balance 121,000 (49,000) (50,000) (50,000)

Ending Fund Balance $ (49,400) $ (49,400) $ (50,400) $ (50,400)

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 220 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET STUDENT AUTO BODY / MECHANIC FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Revenue from Local Sources $ 29,600 $ 43,524 $ 28,093 $ 27,000

Total Revenues 29,600 43,524 28,093 27,000

Expenditures by Function Non-Instructional Expenditures 31,600 22,090 37,938 34,000

Total Expenditures 31,600 22,090 37,938 34,000

Excess of Revenues over Expenditures (2,000) 21,434 (9,845) (7,000) Beginning Fund Balance 74,962 72,962 94,397 84,551

Ending Fund Balance $ 72,962 $ 94,397 $ 84,551 $ 77,551

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 221 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET STUDENT AUTO BODY / MECHANIC FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Revenue from Local Sources $ 27,000 $ 28,000 $ 28,000 $ 28,000

Total Revenues 27,000 28,000 28,000 28,000

Expenditures by Function Non-Instructional Expenditures 34,000 35,000 35,000 35,000

Total Expenditures 34,000 35,000 35,000 35,000

Excess of Revenues over Expenditures (7,000) (7,000) (7,000) (7,000) Beginning Fund Balance 78,000 70,000 63,000 56,000

Ending Fund Balance $ 70,000 $ 63,000 $ 56,000 $ 49,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 222 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET STUDENT AUTO BODY / MECHANIC FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Revenue from Local Sources $ 29,600 $ 43,524 $ 28,093 $ 27,000

Total Revenues 29,600 43,524 28,093 27,000

Expenditures by Object Salary & Benefits - - - - Purchased Services 1,254 3,070 6,347 4,000 Supplies 29,082 16,201 29,635 28,000 Property/Equipment - 1,145 1,108 1,000 Miscellaneous 1,264 1,674 848 1,000 Other Items - - - -

Total Expenditures 31,600 22,090 37,938 34,000

Excess of Revenues over Expenditures (2,000) 21,434 (9,845) (7,000) Beginning Fund Balance 74,962 72,962 94,397 84,551

Ending Fund Balance $ 72,962 $ 94,397 $ 84,551 $ 77,551

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 223 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET STUDENT AUTO BODY / MECHANIC FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Revenue from Local Sources $ 27,000 $ 28,000 $ 28,000 $ 28,000

Total Revenues 27,000 28,000 28,000 28,000

Expenditures by Object Salary & Benefits - - - - Purchased Services 4,000 4,000 4,000 4,000 Supplies 28,000 29,000 29,000 29,000 Property/Equipment 1,000 1,000 1,000 1,000 Miscellaneous 1,000 1,000 1,000 1,000 Other Items - - - -

Total Expenditures 34,000 35,000 35,000 35,000

Excess of Revenues over Expenditures (7,000) (7,000) (7,000) (7,000) Beginning Fund Balance 78,000 70,000 63,000 56,000

Ending Fund Balance $ 70,000 $ 63,000 $ 56,000 $ 49,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 224 Proprietary Funds - Internal Service

DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SELF INSURANCE FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Employee Benefits Deductions $ 55,522,847 $ 62,620,724 $ 67,698,188 $ 70,307,813

Total Revenues 55,522,847 62,620,724 67,698,188 70,307,813

Expenditures by Function Claims and Related Costs 62,168,335 65,781,675 69,996,514 71,696,048

Total Expenditures 62,168,335 65,781,675 69,996,514 71,696,048

Excess of Revenues over Expenditures (6,645,488) (3,160,951) (2,298,326) (1,388,235) Beginning Fund Balance 20,614,511 13,969,023 10,808,072 8,509,746

Ending Fund Balance $ 13,969,023 $ 10,808,072 $ 8,509,746 $ 7,121,511

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 225 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SELF INSURANCE FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Employee Benefits Deductions $ 71,144,000 $ 72,193,000 $ 73,256,000 $ 74,336,000

Total Revenues 71,144,000 72,193,000 73,256,000 74,336,000

Expenditures by Function Claims and Related Costs 72,481,000 73,571,000 74,676,000 75,800,000

Total Expenditures 72,481,000 73,571,000 74,676,000 75,800,000

Excess of Revenues over Expenditures (1,337,000) (1,378,000) (1,420,000) (1,464,000) Beginning Fund Balance 7,122,000 5,785,000 4,406,000 2,986,000

Ending Fund Balance $ 5,785,000 $ 4,406,000 $ 2,986,000 $ 1,522,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 226 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SELF INSURANCE FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Employee Benefits Deductions $ 55,522,847 $ 62,620,724 $ 67,698,188 $ 70,307,813

Total Revenues 55,522,847 62,620,724 67,698,188 70,307,813

Expenditures by Object Salary & Benefits 61,667,608 65,483,949 69,521,807 71,209,814 Purchased Services 419,950 277,358 353,312 361,891 Supplies 80,776 19,129 80,295 82,244 Property/Equipment - 395 36,170 37,048 Miscellaneous - 844 4,931 5,051 Other Items - - - -

Total Expenditures 62,168,335 65,781,675 69,996,515 71,696,048

Excess of Revenues over Expenditures (6,645,488) (3,160,951) (2,298,328) (1,388,235) Beginning Fund Balance 20,614,511 13,969,023 10,808,072 8,509,746

Ending Fund Balance $ 13,969,023 $ 10,808,072 $ 8,509,746 $ 7,121,511

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 227 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET SELF INSURANCE FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Employee Benefits Deductions $ 71,144,000 $ 72,193,000 $ 73,256,000 $ 74,336,000

Total Revenues 71,144,000 72,193,000 73,256,000 74,336,000

Expenditures by Object Salary & Benefits 71,990,000 73,072,000 74,170,000 75,286,000 Purchased Services 366,000 371,000 377,000 383,000 Supplies 83,000 84,000 86,000 87,000 Property/Equipment 37,000 38,000 39,000 39,000 Miscellaneous 5,000 5,000 5,000 5,000 Other Items - - - -

Total Expenditures 72,481,000 73,571,000 74,676,000 75,800,000

Excess of Revenues over Expenditures (1,337,000) (1,378,000) (1,420,000) (1,464,000) Beginning Fund Balance 7,122,000 5,785,000 4,406,000 2,986,000

Ending Fund Balance $ 5,785,000 $ 4,406,000 $ 2,986,000 $ 1,522,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 228 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET RISK MANAGEMENT FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Revenue from local sources $ 914,365 $ 933,932 $ 954,550 $ 928,325

Total Revenues 914,365 933,932 954,550 928,325

Expenditures by Function Operations 941,610 933,471 948,870 934,300

Total Expenditures 941,610 933,471 948,870 934,300

Excess of Revenues over Expenditures (27,245) 460 5,680 (5,975) Beginning Fund Balance 216,946 189,701 190,162 195,842

Ending Fund Balance $ 189,701 $ 190,162 $ 195,842 $ 189,867

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 229 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET RISK MANAGEMENT FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Revenue from local sources $ 938,000 $ 947,000 $ 956,000 $ 966,000

Total Revenues 938,000 947,000 956,000 966,000

Expenditures by Function Operations 944,000 953,000 963,000 972,000

Total Expenditures 944,000 953,000 963,000 972,000

Excess of Revenues over Expenditures (6,000) (6,000) (6,000) (6,000) Beginning Fund Balance 190,000 184,000 178,000 172,000

Ending Fund Balance $ 184,000 $ 178,000 $ 172,000 $ 165,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 230 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET RISK MANAGEMENT FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Revenue from local sources $ 914,365 $ 933,932 $ 954,550 $ 928,325

Total Revenues 914,365 933,932 954,550 928,325

Expenditures by Object Salary & Benefits 941,610 933,471 948,870 934,300 Purchased Services - - - - Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures 941,610 933,471 948,870 934,300

Excess of Revenues over Expenditures (27,245) 461 5,680 (5,975) Beginning Fund Balance 216,946 189,701 190,162 195,842

Ending Fund Balance $ 189,701 $ 190,162 $ 195,842 $ 189,867

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 231 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET RISK MANAGEMENT FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Revenue from local sources $ 938,000 $ 947,000 $ 956,000 $ 966,000

Total Revenues 938,000 947,000 956,000 966,000

Expenditures by Object Salary & Benefits 944,000 953,000 963,000 972,000 Purchased Services - - - - Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures 944,000 953,000 963,000 972,000

Excess of Revenues over Expenditures (6,000) (6,000) (6,000) (6,000) Beginning Fund Balance 190,000 184,000 178,000 172,000

Ending Fund Balance $ 184,000 $ 178,000 $ 172,000 $ 165,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 232 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET PRINT SHOP FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Revenue from Local Sources $ 890,165 $ 1,181,604 $ 1,413,600 $ 1,457,036

Total Revenues 890,165 1,181,604 1,413,600 1,457,036

Expenditures by Function Operations 932,514 1,167,702 1,397,112 1,411,799

Total Expenditures 932,514 1,167,702 1,397,112 1,411,799

Excess of Revenues over Expenditures (42,349) 13,902 16,488 45,237 Beginning Fund Balance 94,912 52,563 66,465 82,953

Ending Fund Balance $ 52,563 $ 66,465 $ 82,953 $ 128,190

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 233 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET PRINT SHOP FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Revenue from Local Sources $ 1,496,000 $ 1,526,000 $ 1,556,000 $ 1,588,000

Total Revenues 1,496,000 1,526,000 1,556,000 1,588,000

Expenditures by Function Operations 1,471,000 1,501,000 1,531,000 1,561,000

Total Expenditures

Excess of Revenues over Expenditures 25,000 25,000 26,000 26,000 Beginning Fund Balance 128,000 153,000 178,000 204,000

Ending Fund Balance $ 153,000 $ 178,000 $ 204,000 $ 230,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 234 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET PRINT SHOP FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Revenue from Local Sources $ 890,165 $ 1,181,604 $ 1,413,600 $ 1,457,036

Total Revenues 890,165 1,181,604 1,413,600 1,457,036

Expenditures by Object Salary & Benefits 190,695 282,250 353,210 387,549 Purchased Services 667,510 748,020 903,592 847,125 Supplies 50,598 97,606 134,752 164,258 Property/Equipment 10,388 23,735 5,559 12,867 Miscellaneous - - - - Other Items 13,323 16,092 - -

Total Expenditures 932,514 1,167,702 1,397,112 1,411,799

Excess of Revenues over Expenditures (42,349) 13,902 16,488 45,237 Beginning Fund Balance 94,912 52,563 66,465 82,953

Ending Fund Balance $ 52,563 $ 66,465 $ 82,953 $ 128,190

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 235 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET PRINT SHOP FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Revenue from Local Sources $ 1,496,000 $ 1,526,000 $ 1,556,000 $ 1,588,000

Total Revenues 1,496,000 1,526,000 1,556,000 1,588,000

Expenditures by Object Salary & Benefits 404,000 412,000 420,000 429,000 Purchased Services 883,000 901,000 919,000 937,000 Supplies 171,000 175,000 178,000 182,000 Property/Equipment 13,000 14,000 14,000 14,000 Miscellaneous - - - - Other Items - - - -

Total Expenditures

Excess of Revenues over Expenditures 25,000 25,000 26,000 26,000 Beginning Fund Balance 128,000 153,000 178,000 204,000

Ending Fund Balance $ 153,000 $ 178,000 $ 204,000 $ 230,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 236 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET COLLAGE FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Revenue from local sources $ 17,571 $ 13,056 $ - $ - Transfers In - 73,864 - -

Total Revenues 17,571 13,056 - -

Expenditures by Function Operations 17,611 13,056 - -

Total Expenditures 17,611 13,056 - -

Excess of Revenues over Expenditures (40) 73,864 - - Beginning Fund Balance (73,824) (73,864) - -

Ending Fund Balance $ (73,864) $ - $ - $ -

The district eliminated the COLLAGE Fund through a General Fund transfer with the apporval of a School Board. Fund closed in FY 2017.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 237 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET COLLAGE FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Revenue from local sources - - - - Transfers In $ - $ - $ - $ -

Total Revenues - - - -

Expenditures by Function Operations - - - -

Total Expenditures - - - -

Excess of Revenues over Expenditures - - - - Beginning Fund Balance - - - -

Ending Fund Balance $ - $ - $ - $ -

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 238 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET COLLAGE FUND SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Revenue from local sources $ 17,571 $ 13,056 $ - $ - Transfers In - 73,864 - -

Total Revenues 17,571 13,056 - -

Expenditures by Object Salary & Benefits 12,738 12,621 - - Purchased Services 931 435 - - Supplies 3,943 - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures 17,611 13,056 - -

Excess of Revenues over Expenditures (40) 73,864 - - Beginning Fund Balance (73,824) (73,864) - -

Ending Fund Balance $ (73,864) $ - $ - $ -

The district eliminated the COLLAGE Fund through a General Fund transfer with the apporval of a School Board. Fund closed in FY 2017.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 239 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET COLLAGE FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Revenue from local sources - - - - Transfers In $ - $ - $ - $ -

Total Revenues - - - -

Expenditures by Object Salary & Benefits - - - - Purchased Services - - - - Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures

Excess of Revenues over Expenditures - - - - Beginning Fund Balance - - - -

Ending Fund Balance $ - $ - $ - $ -

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 240 FIDUCIARY FUNDS

DMPS All Funds

Fiduciary Funds

Trust Funds

Private Purpose

Pension

Agency

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 241 THIS PAGE INTENTIONALLY BLANK

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 242 Fiduciary Funds - Trust Funds

DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET COMBINED TRUST FUNDS SUMMARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Donations $ 7,953 $ 13,417 $ 32,234 $ 344,543 Investment Income: Interest and Dividends 742 1,143 5,635 11,395 Increase (Decrease) in Value of Investments (123) - - -

Total Revenues 8,573 14,560 37,869 355,938

Expenditures by Function Scholarships 37,771 12,200 43,969 88,769

Total Expenditures 37,771 12,200 43,969 88,769

Excess of Revenues over Expenditures (29,198) 2,360 (6,100) 267,169 Beginning Fund Balance 749,415 720,217 722,577 716,478

Ending Fund Balance $ 720,217 $ 722,577 $ 716,478 $ 983,647

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 243 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET COMBINED TRUST FUNDS SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Donations $ 70,000 $ 70,000 $ 70,000 $ 70,000 Investment Income: Interest and Dividends 11,000 11,000 11,000 11,000 Increase (Decrease) in Value of Investments - - - -

Total Revenues 81,000 81,000 81,000 81,000

Expenditures by Function Scholarships 88,000 88,000 88,000 88,000

Total Expenditures 88,000 88,000 88,000 88,000

Excess of Revenues over Expenditures (7,000) (7,000) (7,000) (7,000) Beginning Fund Balance 984,000 977,000 970,000 963,000

Ending Fund Balance $ 977,000 $ 970,000 $ 963,000 $ 957,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 244 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET COMBINED TRUST FUNDS SUMMARY — HISTORICAL SUMMARY

Total Revenues 8,573 14,560 37,869 355,938

Expenditures by Object Salary & Benefits - - - - Purchased Services 37,771 12,200 43,969 88,769 Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures 37,771 12,200 43,969 88,769

Excess of Revenues over Expenditures (29,198) 2,360 (6,100) 267,169 Beginning Fund Balance 749,415 720,217 722,577 716,478

Ending Fund Balance $ 720,217 $ 722,577 $ 716,478 $ 983,647

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 245 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET COMBINED TRUST FUNDS SUMMARY — BUDGET AND PROJECTIONS

Total Revenues 81,000 81,000 81,000 81,000

Expenditures by Object Salary & Benefits - - - - Purchased Services 88,000 88,000 88,000 88,000 Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures 88,000 88,000 88,000 88,000

Excess of Revenues over Expenditures (7,000) (7,000) (7,000) (7,000) Beginning Fund Balance 984,000 977,000 970,000 963,000

Ending Fund Balance $ 977,000 $ 970,000 $ 963,000 $ 957,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 246 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: HOYT FUND — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Investment Income: Interest and Dividends 12 23 114 192

Total Revenues 12 23 114 192

Expenditures by Function Scholarships - - - 600

Total Expenditures - - - 600

Excess of Revenues over Expenditures 12 23 114 (408) Beginning Fund Balance 14,417 14,429 14,452 14,566

Ending Fund Balance $ 14,429 $ 14,452 $ 14,566 $ 14,159

Fund Name: Cress O. Hoyt Educational Fund Description: This fund was established on November 19, 1957 to provide an annual scholarship of $300 to a "worthy boy who needs such help." It was to last for at least 25 years and is now well beyond that timeframe.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 247 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: HOYT FUND — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Investment Income: Interest and Dividends 200 200 200 200

Total Revenues 200 200 200 200

Expenditures by Function Scholarships - - - -

Total Expenditures - - - -

Excess of Revenues over Expenditures 200 200 200 200 Beginning Fund Balance 14,000 14,200 14,400 14,600

Ending Fund Balance $ 14,200 $ 14,400 $ 14,600 $ 14,800

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 248 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: HOYT FUND — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Investment Income: Interest and Dividends 12 23 114 192

Total Revenues 12 23 114 192

Expenditures by Object Salary & Benefits - - - - Purchased Services - - - 600 Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures - - - 600

Excess of Revenues over Expenditures 12 23 114 (408) Beginning Fund Balance 14,417 14,429 14,452 14,566

Ending Fund Balance $ 14,429 $ 14,452 $ 14,566 $ 14,159

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 249 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: HOYT FUND — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Investment Income: Interest and Dividends 200 200 200 200

Total Revenues 200 200 200 200

Expenditures by Object Salary & Benefits - - - - Purchased Services - - - - Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures - - - -

Excess of Revenues over Expenditures 200 200 200 200 Beginning Fund Balance 14,000 14,200 14,400 14,600

Ending Fund Balance $ 14,200 $ 14,400 $ 14,600 $ 14,800

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 250 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: GENEVIEVE DAHL FUND — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Investment Income: Interest and Dividends $ 281 $ 545 $ 2,688 $ 4,599

Total Revenues 281 545 2,688 4,599

Expenditures by Function Scholarships - - - -

Total Expenditures - - - -

Excess of Revenues over Expenditures 281 545 2,688 4,599 Beginning Fund Balance 339,969 340,250 340,795 343,483

Ending Fund Balance $ 340,250 $ 340,795 $ 343,483 $ 348,082

Fund Name: Gevenieve Dahl Trust Fund Description: In March of 1974, Genevieve Dahl established a trust which was liquidated upon her death in 1989. The terms required that 50% of the proceeds of the trust be given to Des Moines Public Schools to begin a scholarship fund for physically handicapped high school graduates. This fund was established on July 24, 1989.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 251 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: GENEVIEVE DAHL FUND — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Investment Income: Interest and Dividends $ 5,000 $ 5,000 $ 5,000 $ 5,000

Total Revenues 5,000 5,000 5,000 5,000

Expenditures by Function Scholarships - - - -

Total Expenditures - - - -

Excess of Revenues over Expenditures 5,000 5,000 5,000 5,000 Beginning Fund Balance 348,000 353,000 358,000 363,000

Ending Fund Balance $ 353,000 $ 358,000 $ 363,000 $ 368,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 252 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: GENEVIEVE DAHL FUND — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Investment Income: Interest and Dividends $ 281 $ 545 $ 2,688 $ 4,599

Total Revenues 281 545 2,688 4,599

Expenditures by Object Salary & Benefits - - - - Purchased Services - - - - Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures - - - -

Excess of Revenues over Expenditures 281 545 2,688 4,599 Beginning Fund Balance 339,969 340,250 340,795 343,483

Ending Fund Balance $ 340,250 $ 340,795 $ 343,483 $ 348,082

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 253 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: GENEVIEVE DAHL FUND — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Investment Income: Interest and Dividends $ 5,000 $ 5,000 $ 5,000 $ 5,000

Total Revenues 5,000 5,000 5,000 5,000

Expenditures by Object Salary & Benefits - - - - Purchased Services - - - - Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures - - - -

Excess of Revenues over Expenditures 5,000 5,000 5,000 5,000 Beginning Fund Balance 348,000 353,000 358,000 363,000

Ending Fund Balance $ 353,000 $ 358,000 $ 363,000 $ 368,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 254 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: EMPLOYEE DEPENDENT SCHOLARSHIP FUND — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Investment Income: Interest and Dividends $ 11 $ 20 $ 95 $ 156

Total Revenues 11 20 95 156

Expenditures by Function Scholarships 500 500 500 500

Total Expenditures 500 500 500 500

Excess of Revenues over Expenditures (489) (480) (405) (344) Beginning Fund Balance 13,427 12,938 12,458 12,053

Ending Fund Balance $ 12,938 $ 12,458 $ 12,053 $ 11,708

Fund Name: DM School Employees' Association Scholarship Fund Description: This fund was established on September 4, 1984 as a result of the dissolution of the School Employees' Association that had existed since the 1940s. The agreement stipulates that the income be paid annually as a college scholarship to the son or daughter of a full-time employee of Des Moines Public Schools. It is a permanent fund set up on an endowment basis.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 255 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: EMPLOYEE DEPENDENT SCHOLARSHIP FUND — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Investment Income: Interest and Dividends $ 200 $ 200 $ 200 $ 200

Total Revenues 200 200 200 200

Expenditures by Function Scholarships 500 500 500 500

Total Expenditures 500 500 500 500

Excess of Revenues over Expenditures (300) (300) (300) (300) Beginning Fund Balance 12,000 11,700 11,400 11,100

Ending Fund Balance $ 11,700 $ 11,400 $ 11,100 $ 10,800

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 256 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: EMPLOYEE DEPENDENT SCHOLARSHIP FUND — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Investment Income: Interest and Dividends $ 11 $ 20 $ 95 $ 156

Total Revenues 11 20 95 156

Expenditures by Object Salary & Benefits - - - - Purchased Services 500 500 500 500 Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures 500 500 500 500

Excess of Revenues over Expenditures (489) (480) (405) (344) Beginning Fund Balance 13,427 12,938 12,458 12,053

Ending Fund Balance $ 12,938 $ 12,458 $ 12,053 $ 11,708

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 257 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: EMPLOYEE DEPENDENT SCHOLARSHIP FUND — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Investment Income: Interest and Dividends $ 200 $ 200 $ 200 $ 200

Total Revenues 200 200 200 200

Expenditures by Object Salary & Benefits - - - - Purchased Services 500 500 500 500 Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures 500 500 500 500

Excess of Revenues over Expenditures (300) (300) (300) (300) Beginning Fund Balance 12,000 11,700 11,400 11,100

Ending Fund Balance $ 11,700 $ 11,400 $ 11,100 $ 10,800

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 258 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: GABRIEL FUND — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Investment Income: Interest and Dividends $ 45 $ 88 $ 433 $ 741

Total Revenues 45 88 433 741

Expenditures by Function Scholarships - - - -

Total Expenditures - - - -

Excess of Revenues over Expenditures 45 88 433 741 Beginning Fund Balance 54,806 54,851 54,939 55,372

Ending Fund Balance $ 54,851 $ 54,939 $ 55,372 $ 56,114

Fund Name: Jennie R. Gabriel Award Trust Fund Description: This fund was established on November 23, 1959 by the three daughters of Jennie Gabriel in her memory. Jennie and her daughters were graduates of East High School, and this scholarship is directed to one East graduate annually. The individual is to have graduated in the top fifth of his/her class and be college bound. This award is not need-based. As the fund grows, so do its benefits to provide for additional scholarships.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 259 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: GABRIEL FUND — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Investment Income: Interest and Dividends $ 700 $ 700 $ 700 $ 700

Total Revenues 700 700 700 700

Expenditures by Function Scholarships - - - -

Total Expenditures - - - -

Excess of Revenues over Expenditures 700 700 700 700 Beginning Fund Balance 56,000 56,700 57,400 58,100

Ending Fund Balance $ 56,700 $ 57,400 $ 58,100 $ 58,800

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 260 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: GABRIEL FUND — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Investment Income: Interest and Dividends $ 45 $ 88 $ 433 $ 741

Total Revenues 45 88 433 741

Expenditures by Object Salary & Benefits - - - - Purchased Services - - - - Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures - - - -

Excess of Revenues over Expenditures 45 88 433 741 Beginning Fund Balance 54,806 54,851 54,939 55,372

Ending Fund Balance $ 54,851 $ 54,939 $ 55,372 $ 56,114

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 261 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: GABRIEL FUND — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Investment Income: Interest and Dividends $ 700 $ 700 $ 700 $ 700

Total Revenues 700 700 700 700

Expenditures by Object Salary & Benefits - - - - Purchased Services - - - - Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures - - - -

Excess of Revenues over Expenditures 700 700 700 700 Beginning Fund Balance 56,000 56,700 57,400 58,100

Ending Fund Balance $ 56,700 $ 57,400 $ 58,100 $ 58,800

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 262 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: MISCELLANEOUS PRIVATE PURPOSE FUNDS — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated Revenues Donations $ 7,953 $ 13,417 $ 32,234 $ 344,543 Investment Income: Interest and Dividends 394 466 2,304 5,706 Increase (Decrease) in value of investments (123) - - -

Total Revenues 8,225 13,883 34,539 350,250

Expenditures by Function Scholarships 37,271 11,700 43,469 87,669

Total Expenditures 37,271 11,700 43,469 87,669

Excess of Revenues over Expenditures (29,046) 2,183 (8,930) 262,581 Beginning Fund Balance 326,796 297,750 299,933 291,003

Ending Fund Balance $ 297,750 $ 299,933 $ 291,003 $ 553,584

Description: This is a summary of other miscellaneous private purpose trust funds. Most of these funds are for student scholarships based on criteria defined by the donor. The following is a list of the most recent actual fund balances for the funds included in this summary of private purpose trust funds.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 263 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: MISCELLANEOUS PRIVATE PURPOSE FUNDS — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Donations $ 70,000 $ 70,000 $ 70,000 $ 70,000 Investment Income: Interest and Dividends 6,000 6,000 6,000 6,000 Increase (Decrease) in value of investments - - - -

Total Revenues 76,000 76,000 76,000 76,000

Expenditures by Function Scholarships 88,000 88,000 88,000 88,000

Total Expenditures 88,000 88,000 88,000 88,000

Excess of Revenues over Expenditures (12,000) (12,000) (12,000) (12,000) Beginning Fund Balance 554,000 542,000 530,000 518,000

Ending Fund Balance $ 542,000 $ 530,000 $ 518,000 $ 506,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 264 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: MISCELLANEOUS PRIVATE PURPOSE FUNDS — HISTORICAL SUMMARY

Total Revenues 8,225 13,883 34,539 350,250

Expenditures by Object Salary & Benefits - - - - Purchased Services 37,271 11,700 43,469 87,669 Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures 37,271 11,700 43,469 87,669

Excess of Revenues over Expenditures (29,046) 2,183 (8,930) 262,581 Beginning Fund Balance 326,796 297,750 299,933 291,003

Ending Fund Balance $ 297,750 $ 299,933 $ 291,003 $ 553,584

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 265 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET NON-EXPENDABLE TRUST: MISCELLANEOUS PRIVATE PURPOSE FUNDS — BUDGET AND PROJECTIONS

Total Revenues 76,000 76,000 76,000 76,000

Expenditures by Object Salary & Benefits - - - - Purchased Services 88,000 88,000 88,000 88,000 Supplies - - - - Property/Equipment - - - - Miscellaneous - - - - Other Items - - - -

Total Expenditures 88,000 88,000 88,000 88,000

Excess of Revenues over Expenditures (12,000) (12,000) (12,000) (12,000) Beginning Fund Balance 554,000 542,000 530,000 518,000

Ending Fund Balance $ 542,000 $ 530,000 $ 518,000 $ 506,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 266 REVENUES & EXPENDITURES

ALL FUNDS

District revenues and expenditures are accounted for in five fund types (Operating, Special Revenue, Capital Projects, Debt Service, and Enterprise). Within these five fund types, the district maintains multiple fund accounts to account for revenues from a variety of sources and expenditures.

Fund Category Fund Type: DMPS Fund Account(s) Governmental Funds account for operating and special revenue activities. Operating: General Fund Special Revenue: Management, PPEL, PERL, Student Activity, and Governmental Trusts Capital Projects: SAVE (Students First) Debt Service: Debt Service Proprietary Funds account for business-type activities. Enterprise: Food & Nutrition, Childcare, Home Building, and Student Auto Body Internal Service: Self-Insurance, Risk Management, Print Shop, and COLLAGE* Fiduciary Funds account for resources held for others by DMPS as an agent or trustee. Trust: Private Purpose Trust Funds, Pension Trust, and Agency Funds *Closed FY 2017

Revenue Sources State Local (including Property Taxes) Federal Intermediary Other Sources

Expenditures by Function Expenditures by Object Instruction Salaries & Benefits Student Support Purchased Services Plant Operations & Maintenance Supplies Central Administration Property/Equipment Non-Instruction Miscellaneous Facilities Other Items Debt Service AEA Support Transfers Out

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 267 The graphs below outline all district revenues by fund type and fund account.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 268 The graphs below outline all district expenditures by fund type and fund account.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 269 GENERAL FUND

The General Fund is the largest fund in the district. All funds that are not required to be accounted for in a different fund are accounted for in the General Fund. This accounts for 80.22% of all revenues budgeted for by the district in FY 2020. The sources of General Fund revenue are: • State Funds • Local Funds (including Property Tax) 80.22% of Total Revenues • Federal Fund • Intermediary Sources These revenue sources are explained in greater detail on the following pages.

The General Fund accounts for 76.87% of all FY 2020 budgeted expenditures. The FY 2020 General Fund budgeted expenditures by function encompass: Instruction – 60.6%, Student Support – 22.8%, Plant Operations & Maintenance – 8.4%, Central Administration – 4.1%, AEA Support – 3.7%, and Non-Instruction Expenses – 0.3%. General Fund budgeted expenditures by object encompass: Salaries & Benefits – 81.6%, Purchased Services – 9.1%, Supplies – 4.3%, 76.87% of Total Expenditures AEA flow through – 3.7%, Property/Equipment – 1.0%, and Miscellaneous – 0.2%.

General Fund Expenditures

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 270 General Fund Revenues

General Fund Revenue Sources, 10 Year Comparison

SOURCES OF GENERAL FUND REVENUES, BY PERCENT 100%

80%

60%

40%

20%

0% FY FY FY FY FY FY FY FY FY FY 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Intermediary 0.1% 0.1% 0.1% 0.2% 0.1% 0.2% 0.1% 0.2% 0.2% 0.2% Federal 13.5% 12.9% 10.2% 7.8% 6.7% 6.0% 6.2% 8.5% 8.7% 7.4% Local Funds 32.2% 32.8% 32.0% 32.3% 44.4% 45.0% 45.3% 31.0% 31.8% 32.3% State 54.2% 54.2% 57.7% 59.7% 48.8% 48.9% 48.3% 60.4% 59.3% 60.2%

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 271 State Funds State funds account for 60.2% of General Fund revenues. State Aid is the single largest source of revenue for the General Fund. State revenues include State Foundation Aid, Teacher Salary Supplement, and Universal Preschool. Other sources of state revenues include grants from the Iowa Department of Education. Details on state revenues in the General Funds are included in the General Fund Revenues by Source: State schedule.

FY 2020 GENERAL FUND REVENUE SOURCES: STATE

State 60.2%

State Foundation Aid budgets are based on the initial “Aid & Levy” documents released by the Iowa Department of Education each year in early February. The Aid & Levy projects Foundation Aid based on a per student funding formula which has been in place for years and is administered by the Iowa Department of Education. Property tax rates and subsequent revenues are part of the Aid & Levy and can be adjusted with School Board approval, within limits defined by the State. The district developed a balanced budget, using all known factors. After the Aid & Levy is finalized in June, the district may amend the budget, if needed.

Details of the initial Aid & Levy are included in the State and Local Funds: Aid & Levy worksheet.

State grants are usually determined in advance, and projections are based on grant documents.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 272 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND REVENUES BY SOURCE

STATE — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Revenue Source Actual Actual Actual Re-estimated

Aid and Levy: State Foundation Aid $ 195,304,005 $ 199,399,080 $ 204,551,888 $ 203,922,793 Teacher Quality Act: Teacher Salary Supplement 18,906,688 19,422,396 19,867,000 20,103,858 Teacher Quality Professional Development: Iowa Core Curriculum Professional Development 704,939 722,781 - Professional Development Supplement 1,658,680 1,700,661 2,476,408 2,503,767 Early Intervention Supplement 2,859,280 2,925,855 2,987,256 3,017,810 Universal 4 Year Old Preschool 4,868,073 5,091,475 5,161,268 5,206,928 AEA Flow Through 13,974,996 14,162,548 14,751,903 14,914,998 Teacher Leadership Supplement 10,129,613 10,417,085 10,661,186 10,793,241 Commercial & Industrial Tax Replacement 4,530,516 4,498,709 4,210,659 4,864,245 Shelter Chare Foster Care Aid 133,841 179,653 164,320 150,000 Shelter Chare Juvenile Home Aid 62,949 105,711 119,106 75,000 Beg Mentoring Program 402,197 297,274 - - Vocational Aid 251,919 104,057 - 75,000 Non-public Textbook Aid 43,468 44,226 39,776 43,000 Non-public School Transportation Aid 457,228 429,108 413,753 425,000 At Risk Early Elementary K-3 1,538,231 1,277,795 1,207,732 1,336,810 Child Development - Age 3-5 351,758 349,120 302,472 292,298 IA Arts Council 1,500 500 1,000 - ELL Literacy 156,355 167,916 - - Successful Progression Early Readers 281,440 281,590 271,219 277,828 Early Access SPED 84,094 92,096 93,238 97,698 Miscellaneous 49,048 96,571 162,822 67,000

Total State Revenues$ 256,750,818 $ 261,766,207 $ 267,443,006 $ 268,167,274

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 273 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND REVENUES BY SOURCE

STATE — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Revenue Source Budget Projected Projected Projected

Aid and Levy: State Foundation Aid $ 208,929,000 $ 207,939,000 $ 208,405,000 $ 208,859,000 Teacher Quality Act: Teacher Salary Supplement 20,305,000 20,508,000 20,713,000 20,920,000 Teacher Quality Professional Development: Iowa Core Curriculum Professional Development Professional Development Supplement 2,529,000 2,554,000 2,580,000 2,605,000 Early Intervention Supplement 3,048,000 3,078,000 3,109,000 3,140,000 Universal 4 Year Old Preschool 5,259,000 5,312,000 5,365,000 5,418,000 AEA Flow Through 16,116,000 16,278,000 16,440,000 16,605,000 Teacher Leadership Supplement 10,901,000 11,010,000 11,120,000 11,231,000 Commercial & Industrial Tax Replacement 5,005,000 5,055,000 5,105,000 5,156,000 Shelter Chare Foster Care Aid 150,000 150,000 150,000 150,000 Shelter Chare Juvenile Home Aid 75,000 75,000 75,000 75,000 Beg Mentoring Program - - - - Vocational Aid 75,000 75,000 75,000 75,000 Non-public Textbook Aid 43,000 43,000 43,000 43,000 Non-public School Transportation Aid 425,000 425,000 425,000 425,000 At Risk Early Elementary K-3 1,300,000 1,300,000 1,300,000 1,300,000 Child Development - Age 3-5 290,000 290,000 290,000 290,000 IA Arts Council - - - - ELL Literacy ------Early Access SPED 98,000 98,000 98,000 98,000 Miscellaneous 67,000 67,000 67,000 67,000

Total State Revenues$ 274,615,000 $ 274,256,000 $ 275,360,000 $ 276,458,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 274 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET STATE AND LOCAL FUNDS: AID & LEVY WORKSHEET

FY 2019 FY 2020 New Dollars

District Dollars Summary Total Combined District Dollars $ 340,441,660 $ 342,546,172 $ 2,104,512 Less: AEA Flow-through 15,922,634 16,116,365 193,731 Sub-Total District Dollars 324,519,026 326,429,807 1,910,781 Instructional Support 15,233,451 15,429,273 195,822 Total District Dollars 339,752,477 341,859,080 2,106,603

Special Weighted Programs Special Education 41,214,858 41,846,894 632,036 Instructional Support 13,802,343 14,024,678 222,335 Dropout Prevention 11,127,121 8,849,106 (2,278,015) Supplemental Weighting 11,001,108 11,417,388 416,280 Special Program Subtotal 77,145,430 76,138,066 (1,007,364)

Gifted and Talented 2,065,157 2,098,483 33,326 Regular Program Dollars 222,692,106 225,390,211 2,698,105 Regular Program Subtotal 224,757,263 227,488,694 2,731,431

Categorical Fund Roll-In Teacher Quality Compensation 20,103,858 20,332,335 228,477 Educational Excellence Phase II (included in Teacher Quality Compensation) Teacher Quality Professional Development 2,503,767 2,527,689 23,922 Iowa Core Curriculum Professional Development (included in Teacher Quality Professional Development) Class Size/Early Intervention Block Grant 3,017,810 3,041,489 23,679

Audit Enrollment Adjustment - - -

Total District Dollars $ 327,528,128 $ 329,528,273 $ 2,000,145

Reserved For: Special Education $ 632,036 Instructional Support 222,335 Dropout Prevention - Supplemental Weighting 416,280 Teacher Quality Compensation 228,477 Teacher Quality Professional Development 23,922 Class Size/Early Intervention Block Grant 23,679 Total Reserved for Specific Purpose 1,546,729

Dollars Remaining After Reservations 453,416 Less: Local Match - Talented/Gifted & DOP (1,042,760)

Dollars Remaining $ 1,496,176

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 275 Local Funds, Including Property Taxes The second largest source of General Funds is from local revenues, which comprises 32.3% of all General Fund revenues. Details on local revenues in the General Funds are included in the General Fund Revenues by Source: Local schedule.

FY 2020 GENERAL FUND REVENUE SOURCES: LOCAL

Local Funds 32.3%

The primary local revenue source is property taxes, and in FY 2020 property taxes are projected to account for 26.9% of all General Fund revenues. Tax rate changes must be voted on or approved by the School Board.

GENERAL FUND DOLLARS GENERATED FROM PROPERTY TAXES 100%

75%

50%

25%

0% FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020

All Other General Fund Sources Property Taxes

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 276 Per the Aid & Levy report, the district property tax rates for FY 2016 – FY 2019 and the projected FY 2020 (per the preliminary Aid & Levy) are:

District Property Tax Rates FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Total Tax Rate 18.42809 18.50586 18.56349 18.60074 18.60005 Details on the components of the tax rate are included on the Local Funds: Property Tax Rates schedule.

PROPERTY TAX RATE $30 $25 $20 $15 $10 $5 $- FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020

To ensure a budget that meets the district’s needs and provides adequate programming for students, the district is proposing a tax rate of $18.60005, which is $0.00069 lower than the FY 2019 rate.

The tax rate is based on a per $1,000 of assessed valuation, in most instances, per the Aid and Levy, as determined by the State of Iowa. Using a $100,000 home as an example, the average taxpayer would have the following annual obligation:

Calculation: FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 $100,000UU home value = 100 x Annual Tax Rate $1,000 $ 1,842.81 $ 1,850.59 $ 1,856.35 $ 1,860.07 $ 1,860.00

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 277 Property tax rates will normally only change slightly from year-to-year; therefore, fluctuations in revenue from year-to-year are mainly caused by changes in property valuations. Details on the components of the property valuations within the district are included on the Local Funds: Property Valuations schedule.

The value of property is established by a County Assessor (or the Iowa Department of Revenue) estimating the value of each property, which is called the “assessed value.” Residential, commercial, and industrial real estate is assessed at 100% of market value, and the Assessor must determine the fair market value of the property. To do this, the Assessor generally uses three approaches:

• Market Approach: Analyze sales of similar properties that were recently sold, and determine the most probable sales price of the property being appraised. • Cost Approach: Estimate how much money at current labor and material prices it would take to replace the property with one similar to it. This is useful when no sales of comparable properties exist. • Income Approach: If the property produces income, such as an apartment or office building, estimate its ability to produce income.

Agricultural real estate is assessed at 100% of productivity and net earning capacity value. The Assessor considers the productivity and net earning capacity of the property. Agricultural income as reflected by production, prices, expenses, and various local conditions is taken into account. The utilities/railroad class of property is assessed at the state level.

The Assessor totals the assessed value in each classification (residential, commercial, industrial, agricultural, or utilities/railroad) and reports it to the County Auditor. Each Assessor sends the reports — called “abstracts” — to the Iowa Department of Revenue. The abstract shows the total taxable values of all real property in each jurisdiction by classification of property, not by individual property. The state then examines total assessed values and equalizes them. The “equalization” process is applied every two years to ensure that property values are comparable among jurisdictions and according to law. The state compares the Assessors’ abstracts to a “sales assessment ratio study” it has completed independently of the Assessors. If the assessment (by property class) is 5% or more above or below the sales ratio study, the state increases or decreases the assessment. There is no sales ratio study for agricultural and industrial property. Equalization occurs on an entire class of property, not on an individual property. Also, equalization occurs on an assessing jurisdiction basis, not on a statewide basis. Equalization is important as it helps maintain equitable assessments among classes of property and among assessing jurisdictions. In addition, an “assessment limitation” is applied every year. This process is commonly called “rollback” and is used to adjust for inflation.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 278 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND REVENUES BY SOURCE

LOCAL — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Revenue Source Actual Actual Actual Re-estimated

Property Taxes $ 89,127,780 $ 93,982,651 $ 95,934,466 $ 102,623,479 Instructional Support Property Tax 13,628,120 13,664,995 13,904,457 13,460,423 Mobile Home Taxes 94,154 97,636 93,411 103,767 Utility Replacement Tax 3,288,649 3,189,531 3,053,514 3,273,711 Subtotal: 106,138,703 110,934,813 112,985,847 119,461,380 Tuition: Regular Program & Preschool 849,723 877,551 809,537 850,000 Special Education 2,237,923 2,188,954 2,245,528 2,150,000 Open Enrollment 3,806,604 3,925,542 4,293,529 4,560,000 Sharing Arrangements 503,003 397,191 257,967 450,000 Transportation 845,652 1,045,157 828,351 750,000 Investment Income 1,152,823 1,128,109 1,771,399 2,000,000 Textbook Fees 280,584 278,743 302,312 280,000 Rental Fees 240,436 288,817 225,066 240,000 Student Activities 132,227 110,622 86,375 100,000 Contributions and Donations 2,709,577 1,087,153 1,426,494 1,100,000 United Way of Central Iowa 1,007,923 977,769 955,048 960,000 Prairie Meadows 446,636 645,667 480,585 480,000 Area Education Agency 8,785,665 9,083,282 9,492,748 9,661,702 Microsoft Agreement 325,902 830,126 - - Refund of Prior Year Expenditures 26,459 12,375 20,451 15,000 Miscellaneous 924,341 1,295,430 872,534 950,000

Total Local Revenues $ 130,414,181 $ 135,107,302 $ 137,053,772 $ 144,008,082

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 279 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND REVENUES BY SOURCE

LOCAL — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Revenue Source Budget Projected Projected Projected

Property Taxes $ 105,722,000 $ 103,412,000 $ 108,275,000 $ 108,275,000 Instructional Support Property Tax 13,715,000 13,695,000 14,239,000 14,239,000 Mobile Home Taxes 104,000 104,000 104,000 104,000 Utility Replacement Tax 3,166,000 3,104,000 3,455,000 3,455,000 Subtotal: 122,707,000 120,315,000 126,074,000 126,074,000 Tuition: Regular Program & Preschool 850,000 850,000 850,000 850,000 Special Education 2,150,000 2,150,000 2,150,000 2,150,000 Open Enrollment 4,560,000 4,560,000 4,560,000 4,560,000 Sharing Arrangements 450,000 450,000 450,000 450,000 Transportation 750,000 750,000 750,000 750,000 Investment Income 2,000,000 2,000,000 2,000,000 2,000,000 Textbook Fees 280,000 280,000 280,000 280,000 Rental Fees 240,000 240,000 240,000 240,000 Student Activities 100,000 100,000 100,000 100,000 Contributions and Donations 1,100,000 1,100,000 1,100,000 1,100,000 United Way of Central Iowa 941,000 941,000 941,000 941,000 Prairie Meadows 480,000 480,000 480,000 480,000 Area Education Agency 9,600,000 9,600,000 9,600,000 9,600,000 Microsoft Agreement - - - - Refund of Prior Year Expenditures 15,000 15,000 15,000 15,000 Miscellaneous 950,000 950,000 950,000 950,000

Total Local Revenues $ 147,173,000 $ 144,781,000 $ 150,540,000 $ 150,540,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 280 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET LOCAL FUNDS: PROPERTY VALUATIONS — PREVIOUS YEAR AND BUDGET YEAR

1/1/2017 1/1/2018 FY 2019 FY 2020 One Year Change Polk County Warren County Total Polk Warren Total Polk Warren Total

Total Debt & PPEL Taxable Valuation$ 8,238,807,957 $ 69,111,095 $ 8,307,919,052 $ 8,516,792,952 $ 72,524,715 $ 8,589,317,667 3.4% 4.9% 3.4%

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 281 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET LOCAL FUNDS: PROPERTY VALUATIONS — HISTORICAL SUMMARY, BUDGET, AND PROJECTIONS

1/1/2014 1/1/2015 1/1/2016 1/1/2017 FY 2016 FY 2017 FY 2018 FY 2019 (Re-Estimated) Polk County Warren County Total Polk County Warren County Total Polk County Warren County Total Polk County Warren County Total

Residential$ 3,938,822,740 $ 56,733,883 $ 3,995,556,623 $ 4,436,735,776 $ 56,751,574 $ 4,493,487,350 $ 4,541,050,914 $ 58,049,323 $ 4,599,100,237 $ 4,837,089,686 $ 61,248,473 $ 4,898,338,159 Commercial 2,063,029,059 2,345,850 2,065,374,909 1,863,337,544 2,383,830 1,865,721,374 1,900,355,450 2,452,860 1,902,808,310 2,112,803,049 2,464,740 2,115,267,789 Industrial 152,059,768 - 152,059,768 155,925,564 - 155,925,564 149,585,292 - 149,585,292 154,757,931 - 154,757,931 Agricultural 2,033,484 1,251,393 3,284,877 1,987,161 1,279,006 3,266,167 2,045,269 1,317,857 3,363,126 2,211,592 1,401,812 3,613,404 Utilities (WO Gas & Electric) 30,224,180 847,857 31,072,037 26,592,896 906,327 27,499,223 24,891,331 796,322 25,687,653 25,786,138 799,473 26,585,611 Railroads 15,301,417 - 15,301,417 16,924,718 - 16,924,718 18,642,478 - 18,642,478 17,976,767 - 17,976,767

Total Valuation 6,201,470,648 61,178,983 6,262,649,631 6,501,503,659 61,320,737 6,562,824,396 6,636,570,734 62,616,362 6,699,187,096 7,150,625,163 65,914,498 7,216,539,661 Less: Military 13,912,678 303,728 14,216,406 13,159,612 294,468 13,454,080 12,552,226 283,356 12,835,582 11,942,200 266,688 12,208,888 Plus: Gas & Electric 230,558,467 3,882,594 234,441,061 223,852,758 3,787,685 227,640,443 206,293,660 3,484,561 209,778,221 202,356,149 3,463,285 205,819,434

Total General Taxable Valuation 6,418,116,437 64,757,849 6,482,874,286 6,712,282,803 64,813,954 6,777,010,759 6,830,312,168 65,817,567 6,896,129,735$ 7,341,039,112 $ 69,111,095 $ 7,410,150,207 TIF Value 692,605,126 - 692,605,126 710,049,900 - 710,049,900 765,374,658 - 765,374,658 897,768,845 - 897,768,845

Total Debt & PPEL Taxable Valuation$ 7,110,721,563 $ 64,757,849 $ 7,175,479,412 $ 7,422,332,703 $ 64,813,954 $ 7,487,146,657 $ 7,595,686,826 $ 65,817,567 $ 7,661,504,393 $ 8,238,807,957 $ 69,111,095 $ 8,307,919,052

Property Tax Rates $18.43 $18.51 $18.56 $18.60

1/1/2018 1/1/2019 1/1/2020 1/1/2021 FY 2020 (Budget) FY 2021 (Forecast) FY 2022 (Forecast) FY 2023 (Forecast) Polk County Warren County Total Polk County Warren County Total Polk County Warren County Total Polk County Warren County Total

Residential$ 4,979,725,824 $ 63,170,563 $ 5,042,896,387 $ 5,178,914,857 $ 64,433,974 $ 5,243,348,831 $ 5,386,071,451 $ 65,722,654 $ 5,451,794,105 $ 5,601,514,309 $ 67,037,107 $ 5,668,551,416 Commercial 2,244,320,196 2,464,740 2,246,784,936 2,221,876,994 2,415,445 2,224,292,439 2,199,658,224 2,367,136 2,202,025,360 2,177,661,642 2,319,794 2,179,981,435 Industrial 185,892,893 - 185,892,893 185,892,893 - 185,892,893 185,892,893 - 185,892,893 185,892,893 - 185,892,893 Agricultural 2,243,824 1,445,127 3,688,951 2,266,262 1,474,030 3,740,292 2,288,925 1,503,510 3,792,435 2,311,814 1,533,580 3,845,394 Utilities (WO Gas & Electric) 26,280,184 809,645 27,089,829 25,228,977 809,645 26,038,622 24,219,818 809,645 25,029,463 23,251,025 809,645 24,060,670 Railroads 19,409,882 - 19,409,882 20,380,376 - 20,380,376 21,399,395 - 21,399,395 22,469,365 - 22,469,365

Total Valuation 7,457,872,803 67,890,075 7,525,762,878 7,634,560,359 69,133,094 7,703,693,453 7,819,530,706 70,402,945 7,889,933,651 8,013,101,048 71,700,126 8,084,801,174 Less: Military 11,335,022 255,576 11,590,598 10,881,621 250,464 11,132,086 10,446,356 245,455 10,691,811 10,028,502 240,546 10,269,048 Plus: Gas & Electric 196,700,468 4,890,216 201,590,684 194,733,463 4,841,314 199,574,777 192,786,129 4,792,901 197,579,029 190,858,267 4,744,972 195,603,239

Total General Taxable Valuation 7,643,238,249 72,524,715 7,715,762,964 7,818,412,201 73,723,943 7,892,136,145 8,001,870,478 74,950,391 8,076,820,869$ 8,193,930,813 $ 76,204,551 $ 8,270,135,364 TIF Value 873,554,703 - 873,554,703 882,290,250 - 882,290,250 891,113,153 - 891,113,153 900,024,284 - 900,024,284

Total Debt & PPEL Taxable Valuation$ 8,516,792,952 $ 72,524,715 $ 8,589,317,667 $ 8,700,702,451 $ 73,723,943 $ 8,774,426,395 $ 8,892,983,631 $ 74,950,391 $ 8,967,934,021 $ 9,093,955,097 $ 76,204,551 $ 9,170,159,649

Property Tax Rates $18.60 $18.60 $18.60 $18.60

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 282 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET LOCAL FUNDS: PROPERTY TAX RATES — HISTORICAL SUMMARY, BUDGET, AND PROJECTIONS

FY 2016 FY 2017 FY 2018 FY 2019 Per Final Aid and Levy Per Final Aid and Levy Per Final Aid and Levy Per Final Aid and Levy

Regular Valuation (with Utilities) $ 6,482,874,286 -0.07%$ 6,777,096,757 4.54%$ 6,896,129,735 1.76%$ 7,410,150,207 7.45% TIF Valuation 692,605,126 -1.60% 710,049,900 2.52% 765,374,658 7.79% 897,768,845 17.30% Regular and TIF Valuation $ 7,175,479,412 -1.97%$ 7,487,146,657 4.34%$ 7,661,504,393 2.33%$ 8,307,919,052 8.44%

Dollars Generated Tax Rate Dollars Generated Tax Rate Dollars Generated Tax Rate Dollars Generated Tax Rate General: Regular Program $ 62,837,140 9.69279 $ 64,770,196 9.55722 $ 64,651,494 9.37504 $ 68,556,542 9.25171 Instructional Support 13,039,432 1.81722 13,414,796 1.79171 13,463,025 1.75723 13,822,550 1.66378 Dropout Prevention 10,421,825 1.60759 10,611,925 1.56585 10,980,425 1.59226 11,127,121 1.50161 Cash Reserve 19,224,870 2.96549 21,999,000 3.24608 23,750,000 3.44396 25,851,400 3.48865 Total General 105,523,267 16.08309 110,795,917 16.16086 112,844,944 16.16849 119,357,613 15.90574

Management 8,103,593 1.25000 8,471,370 1.25000 8,965,000 1.30000 11,856,275 1.60000

PPEL: Regular 2,367,908 0.33000 2,470,758 0.33000 2,528,296 0.33000 2,741,613 0.33000 Voted 4,520,552 0.63000 4,716,902 0.63000 4,826,748 0.63000 5,233,989 0.63000 Total PPEL 6,888,460 0.96000 7,187,660 0.96000 7,355,044 0.96000 7,975,602 0.96000

PERL 875,188 0.13500 914,908 0.13500 930,978 0.13500 1,000,370 0.13500

Debt Service ------

Total $ 121,390,508 18.42809 $ 127,369,855 18.50586 $ 130,095,966 18.56349 $ 140,189,860 18.60074 Increase $ 0.28216 Increase $ 0.07777 Increase $ 0.05763 Increase $ 0.03725

FY 2020 FY 2021 FY 2022 FY 2023 Preliminary Aid and Levy Estimated Estimated Estimated

Regular Valuation (with Utilities) $ 7,715,762,964 4.12%$ 7,892,136,145 2.29%$ 8,076,820,869 2.34%$ 8,270,135,364 2.39% TIF Valuation 873,554,703 -2.70% 882,290,250 1.00% 891,113,153 1.00% 900,024,284 1.00% Regular and TIF Valuation $ 8,589,317,667 3.39%$ 8,774,426,395 2.16%$ 8,967,934,021 2.21%$ 9,170,159,649 2.25%

Dollars Generated Tax Rate Dollars Generated Tax Rate Dollars Generated Tax Rate Dollars Generated Tax Rate General: Regular Program $ 70,204,058 8.89366 $ 70,094,425 8.89165 $ 55,957,363 8.87648 $ 55,843,855 8.60134 Instructional Support 14,024,678 1.63280 14,024,678 1.63280 14,024,678 1.63280 14,024,678 1.89263 Dropout Prevention 8,849,106 1.19419 11,238,392 1.51662 11,350,776 1.53179 11,464,284 1.54711 Cash Reserve 29,525,000 3.98440 24,854,000 3.35405 24,854,000 3.35405 24,854,000 3.35405 Total General 122,602,842 15.70505 120,211,495 15.39512 106,186,817 15.39512 106,186,817 15.39512

Management 13,888,400 1.80000 10,802,100 1.40000 10,802,100 1.40000 10,802,100 1.40000

PPEL: Regular 2,834,475 0.33000 2,834,475 0.33000 2,834,475 0.33000 2,834,475 0.33000 Voted 5,411,270 0.63000 11,509,686 1.34000 11,509,686 1.34000 11,509,686 1.34000 Total PPEL 8,245,745 0.96000 14,344,161 1.67000 14,344,161 1.67000 14,344,161 1.67000

PERL 1,041,628 0.13500 1,041,628 0.13500 1,041,628 0.13500 1,041,628 0.13500

Debt Service ------

Total $ 145,778,615 18.60005 $ 146,399,384 18.60012 $ 132,374,706 18.60012 $ 132,374,706 18.60012 Decrease $ (0.00069) Increase $ 0.00007 No Change $ 0.00000 No Change $ 0.00000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 283 Federal Funds Federal funds are the third largest source of General Fund revenues. In FY 2018, federal funds are projected to comprise 7.4% of General Fund revenues. Details on federal revenues in the General Funds are included in the General Fund Revenues by Source: Federal schedule.

FY 2020 GENERAL FUND REVENUE SOURCES: FEDERAL Federal 7.4%

Federal funds include Title funds, Special Education funds, and various grants. In many cases, federal funds and grants cover multiple years and levels of funding, as defined in program and grant documents.

Revenue projections are based on documentation and expected additions or discontinuance of specific programs and grants.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 284 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND REVENUES BY SOURCE

FEDERAL — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Revenue Source Actual Actual Actual Re-estimated

Title I $ 11,973,490 $ 12,536,398 $ 14,844,628 $ 15,056,896 Title II 1,546,443 882,446 2,182,811 1,641,227 Title III - ELL/LEP 740,816 1,305,424 931,366 959,935 Title I School Improvement Funds 415,494 1,358,830 2,087,759 2,439,485 Title VI Assessment 125,424 63,218 - - Special Education IDEA/Part B 7,853,176 8,217,673 8,124,116 8,441,507 Special Education - Preschool 161,003 167,320 165,239 152,780 Special Education - Infants/Disabilities 164,134 160,499 167,598 167,599 21st Century Community 1,569,200 1,630,281 1,269,364 1,172,640 Advanced Placement - 55,964 - - AmeriCorp 326,398 221,730 279,861 298,000 Basics Grant 152,992 183,693 188,856 180,068 Carl D. Perkins 491,526 584,993 519,898 525,169 Education for Homeless 36,000 36,000 40,000 40,000 Full Service Community Grant 200,000 Gear Up Iowa 231,155 265,877 321,469 315,000 Head Start 1,593,886 1,714,871 1,891,253 1,900,000 High Cost Fund - 127,095 101,689 - High School Initiative 56,820 - - - Immigrant Education - 51,657 70,140 - Math Partnership 21,995 - - - Medicaid Direct Billing 2,881,242 3,299,826 3,555,045 3,500,000 Project Search 67,964 75,954 79,999 75,000 Refugee Grant 78,012 134,286 43,515 90,000 ROTC 93,514 81,058 100,173 90,000 SAMHSA Project Aware 20,403 5,632 - - School Climate 646,540 606,269 533,873 700,847 School Wellness 8,137 5,273 16,452 - Miscellaneous 16,081 49,146 59,962 1,313,691

Total Federal Revenues$ 31,271,845 $ 33,821,413 $ 37,575,066 $ 39,259,844

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 285 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND REVENUES BY SOURCE

FEDERAL — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Revenue Source Budget Projected Projected Projected

Title I $ 13,537,000 $ 13,600,000 $ 13,600,000 $ 13,600,000 Title II 1,600,000 1,600,000 1,600,000 1,600,000 Title III - ELL/LEP 950,000 950,000 950,000 950,000 Title I School Improvement Funds - - - - Title VI Assessment - - - - Special Education IDEA/Part B 8,400,000 8,400,000 8,400,000 8,400,000 Special Education - Preschool 152,000 152,000 152,000 152,000 Special Education - Infants/Disabilities 167,000 167,000 167,000 167,000 21st Century Community 873,000 701,000 403,000 223,000 Advanced Placement - - - - AmeriCorp 298,000 298,000 298,000 298,000 Basics Grant 180,000 180,000 180,000 180,000 Carl D. Perkins 500,000 500,000 500,000 500,000 Education for Homeless 40,000 40,000 40,000 40,000 Full Service Community Grant 499,000 499,000 499,000 499,000 Gear Up Iowa 300,000 - - - Head Start 1,900,000 1,900,000 1,900,000 1,900,000 High Cost Fund - - - - High School Initiative - - - - Immigrant Education - - - - Math Partnership - - - - Medicaid Direct Billing 3,500,000 3,500,000 3,500,000 3,500,000 Project Search 75,000 - - - Refugee Grant - - - - ROTC 90,000 90,000 90,000 90,000 SAMHSA Project Aware - - - - School Climate - - - - School Wellness - - - - Miscellaneous 600,000 - - -

Total Federal Revenues$ 33,661,000 $ 32,577,000 $ 32,279,000 $ 32,099,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 286 THIS PAGE INTENTIONALLY BLANK

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 287 Intermediary Funds The final, and smallest, source of General Fund revenues comes from intermediary sources. Intermediary sources comprise 0.2% of the district’s General Fund revenues. Details on intermediary revenues in the General Funds are included in the General Fund Revenues by Source: Intermediary Sources schedule.

FY 2020 GENERAL FUND REVENUE SOURCES: INTERMEDIARY Intermediary 0.2%

Intermediary sources of revenue are generally received from other local government agencies with fundraising and revenue generation potential that operate between the state and local government levels.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 288 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND REVENUES BY SOURCE

INTERMEDIARY — HISTORICAL SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 Revenue Source Actual Actual Actual Re-estimated

Community Betterment $ 12,396 $ 627 $ - $ - Early Childhood Iowa 639,895 551,456 548,700 551,456 Grants Through Area Education Agency 154,736 158,661 161,929 159,000

Total Intermediary Revenues $ 807,027 $ 710,744 $ 723,189 $ 710,456

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 289 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND REVENUES BY SOURCE

INTERMEDIARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Revenue Source Budget Projected Projected Projected

Community Betterment $ - $ - $ - $ - Early Childhood Iowa 551,000 551,000 551,000 551,000 Grants Through Area Education Agency 159,000 159,000 159,000 159,000

Total Intermediary Revenues $ 710,000 $ 710,000 $ 710,000 $ 710,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 290 SPECIAL REVENUE FUND

The Special Revenue Fund accounts for 4.91% of all FY 2020 budgeted revenues. Revenue derived for the Management, PPEL, and PERL funds is based upon the property tax rates per the Aid & Levy. The revenue for the Student Activity Fund is derived from fees and transactions that occur due to student-related activities from groups and organizations such as athletic events, fundraising, and other

4.91% of Total Revenues extracurricular or co-curricular activities. Governmental Trust revenues are derived from the principal and/or interest earned by trusts established to support the district.

The Special Revenue Fund accounts for 4.91% of all FY 2019 budgeted expenses. The FY 2019 Special Revenue Fund budgeted expenditures by function encompasses: Instruction – 28.1%, Facilities Acquisition & Construction – 23.1%, Student Support – 19.6%, Plant Operations & Maintenance – 19.3%, Non-Instruction – 5.2%, Central Administration – 4.7%.

5.32% of Total Expenditures Special Revenue Fund budgeted expenditures by object encompass: Purchased Services – 46.4%, Salary & Benefits – 40.3%, Property/Equipment – 7.3%, Supplies – 4.4%, and Miscellaneous – 1.5%.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 291 CAPITAL PROJECTS FUND

The Capital Projects Fund is the second largest fund in the district and accounts for 6.12% of all FY 2020 budgeted revenues. The Capital Projects Fund is funded primarily by a statewide penny sales tax; all funds are used for capital projects. Additionally, revenues for the Capital Projects Fund come from earnings on investments, other revenue from local sources, and general long-term debt proceeds. 6.12% of Total Revenues

The Capital Projects Fund accounts for 8.82% of all FY 2020 budgeted expenses. The FY 2020 Capital Projects Fund budgeted expenditures by function encompasses: Facilities Acquisition & Construction – 53.6% and Transfers Out – 46.4%. Capital Projects Fund budgeted expenditures by object encompass: Purchased Services – 50.4%, Transfers Out – 46.4%, 10.73% of Total Property/Equipment – 2.0%. Salaries & Benefits – 1.0%, Expenditures Miscellaneous – 0.2%, and Supplies – 0.01%.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 292 DEBT SERVICE FUND

The Debt Service Fund accounts for 4.04% of all FY 2020 budgeted revenues. Proceeds are transferred into the Debt Service Fund from the Secure an Advanced Vision for Education (SAVE) Fund pertaining to revenue bonds issued for the SAVE capital projects. The Debt Service Fund accounts for and reports financial resources that are restricted, committed, or assigned to expenditure for principal and interest. 4.04% of Total Revenues

The Debt Service Fund accounts for 4.09% of all FY 2020 budgeted expenses.

The FY 2020 Debt Service Fund budgeted expenditures by function encompasses: Debt Service – 100%. Debt Service Fund budgeted expenditures by object encompass: Other Items – 100%.

4.09% of Total Expenditures

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 293 ENTERPRISE FUND

The Enterprise Fund accounts for 4.71% of all FY 2020 budgeted revenues. Enterprise Funds rely on fees, donations, and federal grants for funding. Revenue projections in the Enterprise Fund are based on participation levels and proposed fee increases.

4.71% of Total Revenues

The Enterprise Fund accounts for 4.87% of all FY 2020 budgeted expenses. The FY 2019 Enterprise Fund budgeted expenditures by function encompasses: Non-Instruction – 98.8 and Facilities Acquisition & Construction – 1.2%. Enterprise Fund budgeted expenditures by object encompass: Salaries & Benefits – 54.1%, Supplies – 36.8%, Other Items – 5.4%, 4.87% of Total Expenditures Property/Equipment – 2.2%, Purchased Services – 1.3%, and Miscellaneous – 0.1%.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 294 LONG-RANGE FINANCIAL PLANS

PURPOSE

There is a two-part purpose for long-range financial planning. First, it provides a forward looking view of the General Fund operating budget, which is the fund that accounts for 81% of all revenues received by the district and has the least expenditure restrictions. It is from this account that the majority of salaries are funded. With a forward-thinking view, the Board and the district is able to evaluate the long-term sustainability of the annual operating budget. Second, long-range planning provides a reference point for future budgetary decisions by weighting potential spending needs and projected revenue.

The long-range forecast, which projects General Fund revenues and expenses for the budget year plus an additional five years based on a series of assumptions, is a key tool used for financial planning. Multi-year financial planning can potentially avoid the budgetary cycle of simply putting out the next fire by providing a longer term perspective on what problems are coming and thus preventing or minimizing them. Multi-year budgeting can also end the “us vs. them” dynamic that can plague the budget process. Multi-year planning helps build understanding and consensus for change in the district. Long-term forecasting helps the district budget for areas of operation to achieve Student Expectations, while staying within Management Limitations set by the Board of Directors. The Business & Finance department reviews financial data on daily, monthly, quarterly, and annual basis. If an analysis determines that an initiative is not effective, corrective steps are taken. The Business & Finance department also completes and presents quarterly monitoring reports to the Board to demonstrate the district’s fiscal condition.

APPROACH TO FINANCIAL PLANNING

The following guidelines from the GFOA steered the development of the district’s long-range financial plans: 1. Baseline Assessment — What is the current fiscal/financial condition, and, after careful analysis of revenue and expenditure trends and related budget drivers, what is the fiscal/financial condition likely to be in the future if no policy changes or corrective actions are made? • The baselines assessment helps to: o Communicate a clear picture of the district’s financial strengths, weaknesses, and potential future with no corrective action. o Quantify the impact of key budget drivers. o Identify hidden and emerging problems. o Provide a framework for addressing intermediate and longer-range considerations in budget discussions.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 295 2. Initiatives Development — Given this baseline assessment, what initiatives (on both the expenditure and revenue side of the budget) should be pursued, and what are the fiscal implications of those initiatives? • The multi-year planning process includes development of a menu of options, generally quantified, that represent the best available approach to achieving and maintaining balance. Approaches would typically involve some (or all) of the following: o Workforce strategy. o Management and productivity initiatives (e.g., transportation, facilities, technology). o Program prioritization. o State legislative agenda. o Tax rates and cost recovery. o Debt management. 3. Implementation — What institutional/organizational measures will ensure that initiatives are put in place? What performance measures are appropriate to monitor the success of these initiatives, and are the necessary data collections/systems in place? Revisit and revise based on results. • Once a plan has been adopted and implementation of initiatives has begun, it is important to find practical ways to do the following: o Measure: “That which gets measured gets done.” What are the performance measures that track the progress made toward implementing an initiative? How do you measure whether the initiative had the desired impact(s)? o Monitor: What are the most effective way to communicate with staff in charge of implementing changes to discuss challenges, successes and failures? How will those lessons and the progress achieved be communicated? o Manage: It is okay to change strategies mid-course as the nature of the problem, available resource levels, etc. change. Measurement and monitoring will indicate when those changes are appropriate.

Alliance for Excellence in School Budgeting Des Moines Public Schools is one of 35 school district members of the Government Finance Officers Association (GFOA) Alliance for Excellence in School Budgeting. The Alliance, composed of school districts from 21 states across the United States serving anywhere from a thousand students up to several hundred thousand students, is working with the GFOA to implement the Best Practices in School Budgeting. The Best Practices outline a budget process that centers on aligning resources with areas of greatest impact on student achievement.

As a member of the Alliance, the district is working to implement the Best Practices with support from the GFOA in the form of collaborative meetings, newly developed eLearnings, networking with peer organizations, and other supports. The district’s ultimate goal for this endeavor is to improve the budget process and focus on aligning, evaluating, and prioritizing initiatives to maximize student achievement.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 296 KEY ISSUES

Spending Authority Iowa uses a school finance formula which sets the maximum amount a district is authorized to spend and certify on a budget for a fiscal year. A district’s spending authority is the sum of the district’s combined cost and miscellaneous income for the budget year plus unspent balance from the previous year. It is illegal for a district to exceed its maximum authorized budget.

Supplemental State Aid The good news is that the district will not spend the next several months trying to figure out what Supplemental State Aid is going to be for FY 2020, requiring the development of multiple budget scenarios. The bad news is we know what it is, and it is woefully inadequate at 2.06%

Compensation Compensation — salaries and benefits — represents 81.6% of all budgeted expenditures in the General Fund for FY 2020. The issue of compensation has several key components including cost of living for employees, rising health care costs, sustainability of the workforce, and maintaining effective programming. To address this key issue, the district has a multi-faceted approach. For example, the district conducts comprehensive negotiations with employees, conducts extensive training for staff, and is implementing a district-wide wellness program.

MAINTAINING THE FINANCIAL HEALTH OF THE DISTRICT

The district is facing some significant financial issues that must be addressed to maintain the long- term financial health of the district, while continuing to take steps to improve student outcomes. One of the priorities of the school district is to maintain a vital, fiscally sound organization so that students continue receive education in a robust, supportive environment that is conducive to teaching and learning. The district strives to make student-centered decisions in all areas of operation.

Maintaining the financial health of the district is accomplished through a variety of factors including: (1) Maintaining a spending authority ratio within the recommended guidelines of 10-20%. (2) Maintaining a solvency ratio within the recommended guidelines of 5-17%. (3) Following GFOA recommendations of 60 days of cash reserves on hand. (4) Managing the district’s investment portfolio and debt. (5) Conducting trend/forecast analysis including the various impacts tax rates can have on the district.

To maintain long-term financial health, current expenditures should not exceed current revenues. The district must avoid dipping into “savings” to manage the year-to-year budget. Consequently, the

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 297 district must make strategic decisions to align expenditures with revenues in the most effective and efficient way possible. There are two, associated dynamics spurring these efforts: the district’s Spending Authority and the amount of Supplemental State Aid received from the state.

Spending Authority The state controls the maximum amount each district can spend each year through the spending authority function. Under the spending authority control, it is illegal for a school district to exceed its maximum authorized budget. (To reach the maximum budget authority level, the Board would have to authorize and levy additional property taxes.) It is important to understand that the limit on spending is the amount of spending authority a district has, not the amount of cash or fund balance a district has. The district’s total spending authority includes the current-year authorized budget (which consists of the district’s combined cost and miscellaneous income) plus the unspent authorized budget from the prior year (i.e., the amount of money that a district was authorized to spend in a fiscal year but did not, similar to “savings”).

The unspent spending authority ratio is a measure of the district’s unbudgeted authorized spending capacity (not cash reserves) and is defined as the district’s unspent spending authority divided by the district’s maximum budget authority. The IASB recommends this ratio be in the target range of 10% to 20%. The Board adopted guidelines in FY 2012 setting the target for the district’s unspent spending authority ratio at 10%; in 2015 the Board raised this target to 15%.

In situations where spending authority is not growing, if no adjustments are made to expenses, the unspent budget is tapped into to cover expenses. The significant predicament this creates is the decrease in the district’s maximum authorized budget, and it is illegal for a school district to exceed its maximum authorized budget. As the district has noted for the past several years, the low rate of growth in Supplemental State Aid necessitates significant reductions to expenditures to address the Spending Authority limits. The unspent spending authority ratio for FY 2018 was 2.8% and is estimated to be 1.3% for FY 2019. It is projected that the district will begin changing the Spending Authority Ratio trend and the unspent spending authority for FY 2020 will be 2.6%, after making significant expenditure reductions for FY 2020.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 298 Supplemental State Aid The General Fund is the largest fund in the district and accounts for 81.61% of all revenues received by the district. The sources of General Fund revenue are: state funds, local funds (including property tax), federal funds, and intermediary sources. Collectively, 92.5% of General Revenue funds come from state or local sources (60.2% and 32.3%, respectively). The vast majority of those dollars are allocated by the State Foundation Formula, which is driven by Supplemental State Aid. Supplemental State Aid is the annual percent of growth that is calculated into the foundation formula.

Supplemental State Aid has been abysmal over the past decade. Given the political climate in the state, the real fear is that 0-2% Supplemental State Aid is the “new normal” school district are facing, and the years of regular 4% increases to Supplemental State Aid are a thing of the past. School districts have also experienced an increase in categorical funding from the state (such as TLC funding) that can only be spent on certain programs, not for general education purposes. Supplemental State Aid (Allowable Growth) is vital as costs paid for with funding from the General Fund — such as health care, other compensation components, fuel costs, and cost of goods and services — continue to rise.

In recent years, the amount of Supplemental State Aid allocated by the state has not covered the compensation settlements with employee groups. This has caused the district to use unspent spending dollars to cover the costs of operations.

Solvency Ratio The district’s solvency ratio is a moment-in-time (June 30) measurement of the district’s General Fund financial health. The solvency ratio is measure of the district’s fund equity position and is defined as the unreserved, undesignated fund balance (commonly referred to as the cash reserves) divided by the district’s total General Fund revenues, less AEA flow-through. The Iowa Association of School Boards (IASB) considers a solvency ratio of 5-10% within “Target” or “Good” and therefore “can handle the unexpected.” GFOA guidelines are 10-17%. During the 2012-13 school year, the School Board approved a minimum target of 15.0% for the district’s solvency ratio. Board guidelines state that the solvency ratio should not go below 3%, without prior knowledge of the Board. Solvency is an important financial measure for the district, and the Board set the target of a 15% solvency ratio with the knowledge that while revenues (i.e., money the district receives) comes in waves, expenses (i.e., money the district pays out) is steady throughout the year. A healthy solvency enables the district to weather those times that revenues received are low. The solvency ratio for the district decreased slightly at year end 2018 to 12.7%, down from 13.0% in the prior year. The solvency ratio is for FY 2019 projected to end at 14.7%, and with the reductions for FY 2020, the solvency ratio is forecasted to be at 20% for FY 2020.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 299 GENERAL FUND FISCAL OUTLOOK THROUGH FY 2023

Thereafter, the district settled on one set of likely variables (Scenario E from the table above) and modeled out multiple scenarios with the focus on returning the district to an Unspent Spending Authority Ratio that meets the Board’s target of 15% within five years, if Supplemental State Aid, Student Enrollment, Negotiated Salary & Benefit Packages, Health Care Costs, and Costs of Goods & Services trends continued as they have done for the past several years:

Scenario A: Maintain in Compliance with Iowa Law; 1% Annual Unspent Spending Authority Ratio • The district would have to cut expenditures every year over the five years to simply remain in compliance with a 1% Unspent Spending Authority Ratio • The cumulative cuts would equal approximately $71 M Scenario B: Achieve 15% Annual Unspent Spending Authority Ratio • Significant cut in year 1, followed by 2 additional years of cuts to achieve a 15% Unspent Spending Authority Ratio in year 3 o No additional cuts needed in years 4 and 5 • The cumulative cuts would equal approximately $65 M Scenario C: Achieve 15% Annual Unspent Spending Authority Ratio • Equal cuts spread over 3 years to achieve a 15% Unspent Spending Authority Ratio in year 4 o No additional cuts needed in years 4 and 5 • The cumulative cuts would equal approximately $74 M

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 300 The district is budgeting under the general guidelines of Scenario C. Consequently, this district is planning on aggressively reducing $24 M in expenditures each year over the next three years.

Strategies to reach the $24 M reduction for FY 2020 include:

• Changes to the district’s health plan. The Health Benefits Advisory Committee, comprised of representation from all bargaining units, school administrations, and school personnel has been working for more than 12 months, evaluating multiple changes to the district’s benefit plan. Changes under consideration include changes to control costs such as tweaks to the formulary (i.e., what prescriptions are on which tier) and specialty drug prescriptions. • Changes to staff positions. One method the district is undertaking to address these concerns is to evaluate job responsibilities to ensure this district is making purposeful staffing decisions. Education, by nature, is reliant on individuals to perform functions. However, it is the charge of the district to identify areas in which efficiencies can be gained, particularly in the area of staffing and personnel. In FY 2018, the district began working in earnest to evaluate the current funding formula in conjunction with the school schedule to determine whether the district was optimizing one of the most important resources – classroom staff. The secondary schedule (particularly in the high schools) was evaluated to determine if changes to the schedule could help the district utilize its teaching force more efficiently and effectively. The result of this months-long evaluation was a change to the secondary schedule that will enable the district to serve students with approximately 20 fewer FTE. It is important to note that these reductions will be primarily handled through the normal attrition process whereby the district will fill open positions internally. Master scheduling will be utilized to build student schedules responsive to the educational needs and wants of students resulting in minimal disruption to student choices. The district is also be very cognizant to treat positions that are funded through grants with a critical lens; namely, if the grant funding ends, the district does not automatically absorb the position. The district also spent months evaluating the composition of building leadership teams and is enacting changes to those teams. The number of administrators in the district will decrease; however, the district is adding building leadership positions within the specialist group. This change is estimated to save approximately $225 thousand annually. Finally, the district is evaluating non-core programs to determine if funding is being utilized to its fullest extent to best serve students. • Changes to employee schedules. The district undertook a multi-year evaluation of student contact hours and how student services are provided. In 2014-15, the district moved from student contact days to student contact hours. Under the new system, the district is required to provide students a minimum of 1080 hours of contact hours each year. With this change, the district also evaluated if the scheduling for professional development for staff was the optimal structure for both students and educators. The conclusion of this evaluation was that the current weekly early out structure for PD was not the most efficient or effective use

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 301 of time and would end in the 2018-19 school year. Given the extreme number of “snow days” that were enacted this school year, the switch to the new schedule was made after spring break 2019. The change was successful, and it is anticipated the full year implementation will continue to be successful. In 2019-20, the district will provide more full PD days for staff and more frequent non-contact days for students. The educator calendar will not change; the teachers will be in full-day PD on the non-contact days. However, many support staff groups will have reduced reporting days. Built into the new structure will be employee development and training days for support staff, and the resulting reduction for the support staff groups ranged from three to 20 fewer reporting days. • Evaluation of programs. The district is evaluating non-core programs to determine if funding is being utilized to its fullest extent to best serve students. The district is continuing its work to implement a true cost accounting system to be able to evaluate the total cost to offer a program, which combined with a program evaluation, will be used as one data point in determining the scale and scope of programs offered in the district. • Evaluation of non-personnel expenditures. The district is evaluating non-personnel expenses to determine if previous investments created efficiencies which would allow the district to reduce costs in various departments. In addition, the district is evaluating where non-General Funds can be utilized for certain expenses.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 302 The forecast makes the following assumptions for revenues: (1) Enrollment decreases by 250 students per year. (2) The percent of growth for Supplemental State Aid is projected at 2.06% for FY 2020 and 1.00% for FY 2021-2023. (3) Standard federal programs will decrease by 10% for FY 2020, then stabilize for the out years.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 303 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET GENERAL FUND FORECAST

Expenditures Total Expenditures & Other Uses 412,522,738 430,216,791 442,356,648 441,215,998 432,548,365 421,313,000 410,744,000 425,295,000

Excess Revenues Over Expenditures 6,813,863 1,283,923 1,813,416 10,929,658 23,610,471 31,011,621 48,145,251 34,512,575

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 304 CAPITAL PROJECTS

CAPITAL EXPENDITURES

Capital expenditures are funds used by a company to acquire or upgrade physical assets such as property, buildings, or equipment. This type of outlay is made by school districts to maintain or increase the scope of operations. Capital expenditures can include everything from constructing a student drop-off to a building brand new school.

Sources of Capital Funds DMPS Fund Fund-type Examples of Capital Expenditures SAVE Major Construction, renovation PPEL Non-major Routine maintenance of buildings; bus purchases Smouse Expendable Trust Non-major Renovation and design for Smouse Opportunity School PERL Non-major Purchase of playground equipment

Recurring vs. Nonrecurring Expenses The district has both recurring and nonrecurring capital expenditures. The manner in which the district determines whether an expenditure is recurring or nonrecurring is dependent upon the nature of the project/item. Below is a general outline of how the district determines whether an expenditure is recurring or nonrecurring: 1. An expenditure that benefits the district for several accounting years is regarded as nonrecurring; an expenditure that benefits the district for only one accounting year is considered recurring. 2. An expenditure that is not incurred repeatedly and regularly is a nonrecurring expenditure, while an expenditure which is incurred routinely is a recurring expenditure. Example: a school bus is not bought routinely (nonrecurring), but oil required to drive it is bought at regular intervals (recurring). 3. An expenditure incurred to improve the district or to increase its cost effectiveness is a nonrecurring expenditure. In contrast, an expenditure incurred to sustain routine operations is considered recurring. 4. An expenditure incurred after buying a second-hand asset to bring it into proper working order is a nonrecurring expenditure. 5. An expenditure incurred on the purchase and installation of a new asset is regarded as a nonrecurring expenditure. 6. An expenditure incurred to extend or make an addition to an existing asset is considered nonrecurring.

The most significant nonrecurring capital expenditures are funded through the Secure an Advanced Vision for Education (SAVE) fund. Capital expenditures are also funded through PPEL, PERL, and the Smouse Expendable Trust. Capital projects involve major expenditures for land acquisition, construction of new schools, or additions and renovations to existing facilities.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 305 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET CAPITAL EXPENDITURES

FY 2016 FY 2017 FY 2018 FY 2019 Actual Actual Actual Re-estimated SWP Total Expenditures Facilities Acquisition and Construction General Administration $ 458,053 $ 482,903 $ 473,487 $ 490,000 Design Costs 1,166,699 1,221,228 1,502,161 1,285,000 Engineering/Inspections 95,899 50,393 155,693 150,000 Building Demolition - - - - Construction Costs 29,304,492 21,391,604 17,520,371 22,464,000 Technology Equipment 6,793,136 194,435 134,023 200,000 Furniture 588,364 446,361 251,300 575,000 Computers 669 - - 1,000,000 Buildings 3,055,807 93,229 593,087 - Abatement 539,513 238,147 185,862 321,000 Miscellaneous 10,055 42,833 70,145 110,000 Other Financing Uses - 493,725 471,093 - Transfers Out 18,498,820 23,880,972 18,249,571 23,095,026

Total SWP Capital Expenditures 60,511,507 48,535,830 39,606,792 49,690,026

PPEL Capital Expenditures Instruction Music Instruments 90,198 100,000 92,634 100,000 Plant Operation & Maintenance / Technology Technology 259,436 330,092 900,000 1,400,000 Energy Conservation Strategies 1,212,889 524,092 1,091,092 1,620,000 Facilities and Custodial Equipment Replacement 188,834 107,784 98,811 145,000 Vehicles 175,587 174,835 72,070 235,000 Painting 369,571 176,496 413,777 700,000 Property Leases 2,175 2,175 2,175 2,175 Security Upgrades 939,632 199,258 455,146 1,200,000 Fencing Replacement 9,079 30,622 25,643 75,000 Flooring Replacement 179,122 177,205 164,201 345,000 Student Transportation Equipment 791,509 798,403 787,683 837,272 Other Financing Uses - - - - Facilities Acquisition and Construction Roofing 749,390 612,252 488,020 1,050,000 Masonry 940,989 871,494 729,082 1,600,000 Asphalt (Playground) and Concrete Replacement/Repairs 187,777 280,079 168,547 660,000 Emergency Repairs 61,200 9,548 8,218 10,000 Educational Needs 232,113 181,563 130,286 230,000 HVAC Repairs/Upgrades 552,066 303,046 295,178 430,000 Asbestos Abatement 11,924 - 758 200,000 Contingencies 646,314 785,986 1,876,264 2,200,000

Total PPEL Capital Expenditures 7,599,804 5,664,930 7,799,586 13,039,447

Expendable Trust - Smouse Fund Capital Expenditures Construction Services 731,254 8,050 81,067 673,997 Equipment - - - -

Total Expendable Trust Capital Expenditures 731,254 8,050 81,067 673,997

PERL Capital Expenditures Construction Services 187,731 157,679 137,194 84,000 Equipment 12,245 48,296 282,147 196,000

Total PERL Capital Expenditures 199,976 205,975 419,341 280,000

Total Capital Expenditures $ 69,042,540 $ 54,414,785 $ 47,906,785 $ 63,683,470

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 306 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET CAPITAL EXPENDITURES

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected SWP Total Expenditures Facilities Acquisition and Construction General Administration $ 505,000 $ 520,000 $ 536,000 $ 552,000 Design Costs 1,300,000 1,200,000 1,000,000 1,000,000 Engineering/Inspections 150,000 150,000 150,000 150,000 Building Demolition - - - - Construction Costs 18,580,000 18,255,000 17,239,000 14,248,000 Technology Equipment 200,000 200,000 200,000 200,000 Furniture 575,000 575,000 575,000 550,000 Computers 5,000,000 - - - Buildings - - - - Abatement 200,000 200,000 200,000 200,000 Miscellaneous 100,000 100,000 100,000 100,000 Other Financing Uses - - - - Transfers Out 22,995,050 22,996,380 22,993,997 22,993,249

Total SWP Capital Expenditures 49,605,050 44,196,380 42,993,997 39,993,249

PPEL Capital Expenditures Instruction Music Instruments 100,000 100,000 100,000 100,000 Plant Operation & Maintenance / Technology Technology 1,400,000 5,000,000 5,000,000 5,000,000 Energy Conservation Strategies 800,000 250,000 250,000 250,000 Facilities and Custodial Equipment Replacement 200,000 200,000 200,000 200,000 Vehicles 175,000 175,000 175,000 175,000 Painting 600,000 600,000 600,000 600,000 Property Leases 2,175 2,175 2,175 2,175 Security Upgrades 900,000 200,000 200,000 200,000 Fencing Replacement 75,000 75,000 75,000 75,000 Flooring Replacement 150,000 150,000 150,000 150,000 Student Transportation Equipment 800,000 800,000 800,000 800,000 Other Financing Uses - - - - Facilities Acquisition and Construction Roofing 700,000 700,000 700,000 700,000 Masonry 875,000 1,000,000 1,000,000 1,000,000 Asphalt (Playground) and Concrete Replacement/Repairs 900,000 350,000 350,000 350,000 Emergency Repairs 300,000 300,000 300,000 300,000 Educational Needs 450,000 450,000 450,000 450,000 HVAC Repairs/Upgrades 500,000 500,000 500,000 500,000 Asbestos Abatement 200,000 200,000 200,000 200,000 Contingencies 2,675,000 3,615,000 3,600,000 3,590,000

Total PPEL Capital Expenditures 11,802,175 14,667,175 14,652,175 14,642,175

Expendable Trust - Smouse Fund Capital Expenditures Construction Services 170,000 - - - Equipment - - - -

Total Expendable Trust Capital Expenditures 170,000 - - -

PERL Capital Expenditures Construction Services 85,500 76,500 97,500 45,000 Equipment 199,500 178,500 227,500 105,000

Total PERL Capital Expenditures 285,000 255,000 325,000 150,000

Total Capital Expenditures $ 61,862,225 $ 59,118,555 $ 57,971,172 $ 54,785,424

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 307 CAPITAL IMPROVEMENTS

Thanks to community support, Des Moines Public Schools has made more than $500 million in improvements to district facilities since the turn of the 21st century, from the renovation of historic structures to the construction of brand new facilities. There has been a concentrated effort to improve and replace existing building equipment, improve energy efficiency, and provide a safe, comfortable environment for students.

Secure an Advanced Vision for Education (SAVE) Comprehensive improvements have been made possible primarily through two initiatives: Schools First, a local option sales tax (LOST) approved by Polk County voters in 1999, and Students First, a statewide sales tax (i.e., the Statewide Penny (SWP), also now known as Secure an Advanced Vision for Education (SAVE)) created by the General Assembly in 2008 through the grouping of the local option sales taxes. By 2008, voters in all 99 Iowa counties had approved a local option sales tax to support school infrastructure improvements. The Statewide Penny earmarked a dedicated source of revenue to support improvements to public schools for 20 years.

The original Schools First local option sales tax resulted in both new construction and significant, long-overdue improvements to existing school facilities. Schools First renovations yielded positive changes for students, teachers, parents, and neighborhoods across the entire community. In many projects, renovation budgets were augmented with grants (both state and federal), incentives from local utility companies for the use of energy efficient construction systems and materials, revenue from Physical Plant and Equipment Levy (PPEL), and revenue from fund raising activities by individual schools. Under Schools First, 32 buildings were renovated and three new schools were built. The final LOST-funded projects were completed and paid out in FY 2013.

In September 2009, Des Moines voters approved the district’s Revenue Purpose Statement for the use of statewide sales tax funds for school infrastructure through 2029. The district began receiving funds to implement the Students First initiative for school renovations in FY 2011. As in prior years, in FY 2016, DMPS received the maximum Statewide Average Revenues Per Student, which is calculated based on the projected statewide sales tax receipts, divided by the statewide enrollment. As the vast majority of the district is in Polk County (a retail-heavy county), it is projected that the district will continue to receive the maximum Statewide Average Revenues Per Student. Funding has also been augmented with grants (both state and federal), incentives from local utility companies for the use of energy efficient construction systems and materials, PPEL funds, and fund raising activities by individual schools.

The Board, district, and DMPS community have been actively engaged in legislative advocacy over the past three legislative sessions to extend the sunset. The extension would ensure a secure, dedicated funding source for capital projects and allow future bonding for capital improvement projects. On May 24, 2019 Governor Kim Reynolds signed House File 546 into law, which extended the program through 2050.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 308 Five Year Plan: Part I (FY 2010 – FY 2015) The Superintendent’s Facility Advisory Committee recommended DMPS implement a five-year plan with a ten-year vision, representing a back-to-basics approach to facilities improvement, for the first five years of the Students First program. Priorities for SAVE expenditures that were established by the Superintendent’s Facilities Advisory Committee and approved in the district’s Revenue Purpose Statement include:

 Improving safety and security (e.g., student drop-offs / pick-ups; security equipment).  Replacing obsolete, inefficient, or worn-out equipment or systems (e.g., heating and ventilation equipment; air conditioning).  Strategies to reduce costs (e.g., improvements that reduce energy costs).  Upgrading technology infrastructure (e.g., high speed internet wiring and equipment).  Making improvements to enhance research-based student achievement (e.g., classroom technology).  Adjusting to educational program changes (e.g., preschool expansion).  Improving buildings that did not receive major improvements during the Schools First program. Note: Examples include, but are not limited to, the projects in italics

To develop the five year plan, individual projects were weighted using a priority list. The higher the priority, the higher the weighting. To help alleviate potential overcrowding, schools with large enrollment growth and classroom addition needs were placed on the list before other buildings. As part of the planning process, the Chief Operating Officer met with district administration to include an overall district vision in planning and also met with individual building administrators, who had already met with their staff, to develop a needs list for buildings targeted for renovation. Once this list was complete, a five year plan with a ten year vision was established.

This initial five year plan (FY 2010 - FY 2015) was broken into three phases; all projects from Phase 1, 2, and 3 have been completed. To minimize inflationary increases, the Board approved the sale of Revenue Bonds in FY 2014 for Phase 3 projects. The district sold $8.8 million in bank-qualified bonds in December 2013 and $70.7 million in non-bank qualified bonds in May 2014. Common projects completed in Phases 1 -3 of Students First include additions, asbestos abatement, data and communications upgrades, new exterior doors and windows, mechanical/electrical upgrades, security additions, and improved student drop-offs. The chart on the following page outlines the common projects completed.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 309 Completed Common Projects (Phases 1 & 2 & 3) Student Asbestos Data and Exterior Exterior Mechanical/ Building Addition Security drop- Parking abatement communications doors windows electrical off Elementary Schools Carver  Cattell  Cowl        Findley         Hanawalt  Howe        Jefferson         Lovejoy         Madison        Mitchell       Moore    Moulton  Park        Park 70’s wing        Perkins  Pleasant Hill        Riverwoods   Smouse †   Studebaker         Wright       Middle Schools Brody          Harding       Hiatt       Hoyt        McCombs         Meredith       Merrill        Continued on next page

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 310 Continued from previous page Student Asbestos Data and Exterior Exterior Mechanical/ Building Addition Security drop- Parking abatement communications doors windows electrical off High Schools Hoover    Lincoln RAILS      North         Van Meter   Student Asbestos Data and Exterior Exterior Mechanical/ Building Addition Security drop- Parking abatement communications doors windows electrical off Other Buildings Central Campus       Prospect Bldg       McKee EC    Mitchell EC  Woodlawn EC       

†Included $1.5 million in funding from the Smouse Trust Fund

In addition to the common projects outlined in the chart, the following Phase 1 -3 projects were completed:

 Jesse Franklin Taylor EC – New building  Roosevelt HS – Fine Arts addition: band, vocal, and  Edmunds ES – New building. practice rooms; offices and storage.  Brody MS – Kitchen and restroom; elevator.  Central Campus – Skywalk connection to Central  McCombs MS – Bleacher replacement. Academy, main entry renovation, first floor renovations  Merrill MS – Restroom upgrades, elevator (Downtown School), second floor renovations (culinary classrooms, kitchen/cafeteria, and multipurpose room),  Hoover HS – Addition for new media center; fire sprinkler, and Downtown School playground, fourth administrative office improvements; kitchen/cafeteria. floor renovations; Aviation building, fifth floor  Lincoln RAILS – Gym Bleacher replacement, ADA renovations. compliance  District-Wide – Security  North HS – Auditorium upgrade  District-Wide Admin – HVAC upgrades

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 311 Five Year Plan: Part II (FY 2016 – FY 2020) The Superintendent’s Facility Advisory Committee began meeting in 2013 to develop a new five year plan to cover FY 2016 - 2020. In this work, the committee reviewed the Students First program to date, maintenance and operations data, operational costs, the demographic study, school boundaries, and the district facility needs assessment (Board agenda item 14-039). The new five year plan maintains the priorities established by the Revenue Purpose Statement approved by voters in 2009. Under the new five year plan, schools will be revisited to provide “like spaces” at all buildings, and flexibility is included in the plan with contingencies to adjust to growth, matching contributions, etc. The plan presented to the Board outlines work that will be completed over the course of the next five years; however, all projects will come back to the Board individually for review and approval.

An archive of reviewed and approved plans can be found online34TU .U34T Under the new five year plan, approximately $30 million will be spent each year. Over the course of the five years, more than 60 facilities will be impacted by the new five year plan.

SAVE, Part II – New Projected Five Year Plan FY FY FY FY FY Building Notes 2016 2017 2018 2019 2020 Elementary Schools Security  Brubaker Exterior School Sign  Additional Parking  Security  Capitol View Exterior school sign  Security  Carver Additional Entrance  Security  Site improvements  Exterior school sign  Cattell HVAC upgrades  Additional classrooms  Kitchen remodel  Multipurpose room addition  Elevator  Cowles Exterior school sign  Security  Downtown Security  Café addition  Findley Additional parking  Continued on next page

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 312 Continued from previous page FY FY FY FY FY Building Notes 2016 2017 2018 2019 2020 Garton Playground Surfacing  Exterior school sign  Greenwood Security  Walk-in cooler installation  Exterior school sign  Security  Hanawalt Café acoustics  Student drop-off  Hillis Exterior school sign  Gym addition  Elevator  Security  Howe Restroom upgrades  Exterior school sign   Renovation of pedestrian bridge  Exterior school sign   Hubbell HVAC upgrade - boiler replacement   Security  Exterior school sign  Jackson Gym addition  Multipurpose room addition  Jefferson Exterior school sign  Student drop-off  Exterior school sign      King Kitchen equipment  Gym/kitchen addition  Lovejoy Exterior school sign  Gym addition      Exterior school sign      Madison Move office to front entrance      Restroom fixture upgrades  Walk-in cooler installation   Continued on next page

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 313 Continued from previous page FY FY FY FY FY Building Notes 2016 2017 2018 2019 2020 Exterior school sign  Playground surfacing  McKinley Gym acoustics   HVAC upgrade      Exterior school sign      Monroe Auditorium upgrade   Security  Site improvements      Exterior school sign      Morris Security      Walk-in cooler installation  Site improvements  Exterior school sign  Moulton Security  Student drop-off  Walk-in cooler installation  Exterior school sign  Security  Oak Park Gym acoustics  Student drop-off  Elevator   Exterior school sign   Student drop-off / pedestrian bridge   Park Ave Auditorium seating  Flooring renovation  Restroom upgrades  Renovation of pedestrian bridge  Exterior school sign  Phillips Hallway and office lighting upgrade  Terrazzo refresh  Exterior school sign  Pleasant Hill Café addition  Gym acoustics  Continued on next page

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 314 Continued from previous page FY FY FY FY FY Building Notes 2016 2017 2018 2019 2020 River Woods Walk-in cooler installation  Samuelson Exterior school sign   Exterior school sign  South Union Security  Additional parking  Stowe Retaining wall  Exterior school sign  Cafe addition  Studebaker Exterior school sign  Renovate 5th floor  Walnut Street Renovate 6th floor  Exterior school sign  Acoustics in gym   Willard Acoustics in library & computer room   Security  Exterior school sign  Acoustics in gym  Windsor Security  Renovation of pedestrian bridge  Cafe addition/kitchen   Wright Hill Security   Exterior school sign  Middle Schools Exterior school sign  Security  Auditorium renovation  Brody Family Consumer Sciences upgrade  Science upgrades  Interactive projectors  Continued on next page

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 315 Continued from previous page FY FY FY FY FY Building Notes 2016 2017 2018 2019 2020 Exterior school sign   Security   Lighting upgrade in halls  Family Consumer Sciences upgrade  Science upgrades  Interactive projectors  Callanan Auditorium renovation - Seats and  systems, ADA Gym floor refinish  Lower level hallway acoustics  Storm sewer installation  HVAC upgrade of '90s addition  Upgrading exterior lighting (LED)  Exterior school sign   Interactive projectors  Goodrell Security   Auditorium renovation  Upgrading exterior lighting (LED)   Exterior school sign  Interactive projectors  Auditorium upgrades  Harding Exterior lighting upgrade  Security  Family Consumer Sciences upgrade  Science upgrades  Exterior school sign   Family Consumer Sciences upgrade  Hiatt Science upgrades  Interactive projectors  Auditorium ADA upgrades  Continued on next page

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 316 Continued from previous page FY FY FY FY FY Building Notes 2016 2017 2018 2019 2020 Exterior school sign  Cafe panel wall  Expand Nurse office   Hoyt Family Consumer Sciences upgrade  Science upgrades  Upgrading exterior lighting (LED)   Exterior school sign  Security  Cafeteria expansion  Kitchen boiler replacement  McCombs Family Consumer Sciences upgrade  Science upgrades  Interactive projectors  Upgrading exterior lighting (LED)  Exterior school sign  Storm sewer extension to include  intakes on south side Security  Meredith Interactive projectors  Family Consumer Sciences upgrade  Science upgrades  Upgrading exterior lighting (LED)   Exterior school sign  Auditorium renovation - Seats and  systems Student drop-off on Grand 

Merrill Music room acoustics  Interactive projectors  Family Consumer Sciences upgrade  Science upgrades  Upgrading exterior lighting (LED)  Continued on next page

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 317 Continued from previous page FY FY FY FY FY Building Notes 2016 2017 2018 2019 2020 Exterior school sign   Security   Auditorium renovation - Seats and  systems, ADA Interactive projectors  Weeks Upgrade science rooms  Upgrade facility consumer science  rooms Redesign old wood shop to  appropriate classrooms Upgrading exterior lighting (LED)  Expand student drop-off on Park  High Schools Gym flooring replacement  Security   Interactive projectors   Window replacement in courtyards   and Industrial Arts areas Wrestling facility/multipurpose building   East Family Consumer Science upgrades  HVAC upgrades  Industrial Technology upgrades  Pool upgrades  Upgrading exterior lighting (LED)  Upgrade auditorium  Continued on next page

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 318 Continued from previous page FY FY FY FY FY Building Notes 2016 2017 2018 2019 2020 Auditorium upgrade   Vocal, band, orch classroom upgrades  Exterior school sign  Student pickup lane  Security   Hoover Pool upgrades  Family Consumer Sciences upgrade  Science upgrades  Art room upgrades  Interactive projectors   Upgrading exterior lighting (LED)   Parking lot replacement  Auditorium upgrade  Security   Lincoln Pool upgrades  HVAC upgrade  Interactive projectors  Replace dishwashing machine  Auditorium upgrade  Science room upgrades  Lincoln RAILS Family Consumer Science upgrades  Upgrading exterior lighting (LED)  Pool upgrades  Science room upgrades  Family Consumer Science upgrades  North Interactive projectors  Gym moving door replacement  Auditorium balcony seating  replacement Upgrade exterior lighting (LED)  Continued on next page

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 319 Continued from previous page FY FY FY FY FY Building Notes 2016 2017 2018 2019 2020 Auditorium upgrade  Security  Pool upgrades  Roosevelt Science room upgrades  Family Consumer Science upgrades  Gym Floor replacement  Interactive projectors  Special Education and District-Wide Programs Renovate lowest level   Interactive projectors   Central Campus Security  Gym HVAC upgrade  Upgrading exterior lighting (LED)  Window replacement north building  Interactive projectors   Central Academy Parking garage renovation   HVAC upgrade   Upgrading exterior lighting (LED)  Central Ag Lab Replace mobile classrooms  Pool upgrade  Smouse ES Upgrading exterior lighting (LED)  Upgrading exterior lighting (LED)  Van Meter HS Waterproofing (major)   Pool upgrade  Auxiliary HVAC, Elevator, Window  Replacement, Remove Mobile Units Mann Move SPED program from Prospect to  Mann Exterior school sign  McKee EC Upgrading exterior lighting (LED)  Exterior school sign   Mitchell EC Security   Continued on next page

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 320 Continued from previous page FY FY FY FY FY Building Notes 2016 2017 2018 2019 2020 Exterior school sign  Woodlawn EC Security  CNC HVAC upgrade  HVAC upgrade  Operations Trench drains in warehouse  Upgrading exterior lighting (LED)  Prospect Upgrade fuel storage  Remove mobiles    Security  Walker Street HVAC upgrade    Upgrading exterior lighting (LED)    Welcome Center Upgrading exterior lighting (LED)   

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 321 DMPS budgeted approximately $30M of SAVE funds for capital improvements in FY 2019.

FY 2019 SAVE Capital Improvement Projects Building Notes Initial Budget Elementary Schools Greenwood Walk-in cooler installation 80,000 Gym addition/FEMA rated 3,000,000 Howe Elevator 400,000 Renovation of pedestrian bridge over Indianola 250,000 King Kitchen equipment (dish machine) 50,000 Gym/kitchen addition FEMA rated 3,000,000 Lovejoy Exterior school sign 45,000 Madison Restroom fixture upgrades 200,000 McKinley Playground surfacing 180,000 Site improvements 130,000 Morris Walk-in cooler installation 80,000 Moulton Site improvements 140,000 Flooring renovation 260,000 Park Renovation of pedestrian bridge over SW 9th 250,000 Studebaker Cafe addition/FEMA rated 2,250,000 Windsor Renovation of pedestrian bridge across University 250,000 Middle Schools Brody Family Consumer Sciences upgrade 250,000 Science upgrades 300,000 Hiatt Family Consumer Sciences upgrade 250,000 Science upgrades 200,000 Hoyt Family Consumer Sciences upgrade 75,000 Science upgrades 300,000 McCombs Family Consumer Sciences upgrade 250,000 Kitchen boiler replacement 50,000 Meredith Storm sewer extension to include intakes on south side 150,000 Science upgrades 300,000 Family Consumer Sciences upgrade 250,000 Merrill Student drop-off on Grand 150,000 Exterior school sign 45,000 Upgrade science rooms 350,000 Weeks Upgrade facility consumer science rooms 200,000 High Schools East Pool upgrades 250,000 Hoover Art room upgrades 150,000 Lincoln Replace dishwashing machine 125,000 Pool upgrades 250,000 North Family Consumer Science upgrades (2 CR) 250,000 Science room upgrades 125,000 Pool upgrades 250,000 Roosevelt Replace gym floor 250,000 Continued on next page

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 322 Continued from previous page Other Central Campus Security 1 100,000 Kurtz Science room upgrades 250,000 Prospect Upgrade fuel storage 150,000 Van Meter Pool upgrade 250,000

Construction Mgmt. 540,000 Additions 5,000,000 Initial (2015) estimate 21,975,000 Contingency 2,724,900 Cost Escalation from 2015 5,335,178 TOTAL 30,035,078

The district budgeted approximately $30.4M in capital improvements using SAVE funds for FY 2020. This will be the final year of the new five year plan.

FY 2020 SAVE Capital Improvement Projects Building Notes Initial Budget Elementary Schools Add parking by building new playground surface to the 125,000 Brubaker north Multipurpose room addition/FEMA rated 3,000,000 Jefferson Exterior school sign 45,000 Student drop-off 175,000 Monroe Auditorium upgrade 200,000 Moulton Walk-in cooler installation 80,000 Gym acoustics 25,000 Oak Park Student drop-off 250,000 Auditorium seating 50,000 Park Restroom upgrades 225,000 Exterior school sign 45,000 Pleasant Hill Café FEMA addition 2,250,000 Gym acoustics 25,000 River Woods Walk-in cooler installation 80,000 Stowe Additional parking 400,000 Walnut Street Renovate additional floor 2,000,000 Windsor Acoustics in gym 25,000 Wright Exterior school sign 45,000 Continued on next page

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 323 Continued from previous page Middle Schools Auditorium renovation - Seats and systems, ADA 965 550,000 Callanan seats Family Consumer Sciences upgrade 250,000 Harding Science upgrades 300,000 Hoyt Cafe panel wall 125,000 Family Consumer Sciences upgrade 250,000 Meredith Science upgrades 300,000 Auditorium renovation - Seats and systems, 400,000 Merrill Music room acoustics 75,000 Weeks Auditorium renovation - Seats and systems, ADA 350,000 High Schools Gym flooring replacement 400,000 East Upgrade auditorium 800,000 Family Consumer Sciences upgrade 300,000 Hoover Science upgrades 500,000 Lincoln Parking lot replacement 500,000 Science room upgrades 350,000 Roosevelt Family Consumer Science upgrades 300,000 Other Auditorium upgrade 300,000 Kurtz Family Consumer Science upgrades 175,000 Pool upgrade 250,000 Smouse Upgrading exterior lighting (LED) 16,000

Construction Mgmt. 540,000 Additions 5,000,000 Initial (2015) estimate 21,076,000 Contingency 2,760,956 Cost Escalation from 2015 6,579,000 TOTAL 30,415,956

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 324 Five Year Plan: Part III (FY 2021 – FY 2025) As noted, FY 2020 will be the final year of the current five year plan. The district recently conducted a needs assessment listing which identified more than $300 million in needs. The district is in the process of finalizing the next five-year plan based on the results of the needs assessment for FY 2021-25.

Schools, staff, and the Superintendent’s Facility Advisory Committee (SFAC) submit their requests for building needs to the Chief Operations Officer. The COO then reviews and submits the list of needs to the SFAC. The SFAC then decides which projects to include in the next five-year plan based on the SFAC and Community approved priorities within the district’s revenue purpose statement and within available budget based on needs such as increasing safety, replacing obsolete, inefficient or worn-out systems, upgrading technology, etc. Once this list is complete and presented to the SFAC, the Operations Directors then meet to prioritize the projects and assign a timeline. In efforts to stay ahead of inflation increases the goal is to accelerate the project timeline to provide additional opportunities for students sooner by completing more projects in the first few years of the next five-year plan.

The Board, district, and DMPS community have been actively engaged in legislative advocacy over the past three legislative sessions to extend the sunset for the state-wide SAVE program. The extension would ensure a secure, dedicated funding source for capital projects and allow future bonding for capital improvement projects. On May 24, 2019 Governor Kim Reynolds signed House File 546 into law, which extended the program through 2050. Consequently, the district will evaluate the benefits of bonding ahead for future capital improvement projects.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 325 Physical, Plant, and Equipment Levy (PPEL) PPEL funds are used for purposes such as energy improvements, payment of energy and QZAB notes, building repairs and improvements, musical instruments, ADA compliance, security upgrades, property acquisition, buses, abatement of hazardous materials, emergency repairs, telecommunications equipment, technology, and purchases of vehicles and other large equipment.

The district forecasts a repair and maintenance schedule by building a five-year (minimum) district- wide cycle for flooring, masonry, painting, paving, and roofing projects. Within the five-year PPEL plan, the district plans out a robust plan for years one – three; some project areas remain to be prioritized for years four and five. In addition to the forecasted paving needs by school, the district also allocates an additional $100,000 per year for emergency paving repairs. Painting costs are budgeted for a total of $400,000 per year for the entire district, rather than per school. There is not a set schedule for emergency, HVAC, asbestos abatement, contingency, and other projects; repairs and maintenance for these areas are completed as the need arises. The district allocates a specific amount to these categories each fiscal year; the amount takes into account previous expenses. Finally, $800,000 is budgeted each year to buy new busses.

PPEL – Projected Five Year Plan Building Category FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Masonry 100,000 Brubaker Painting 75,000 Cattell Masonry 100,000 75,000 Masonry 100,000 Cowles Painting 50,000 Paving 50,000 Edmunds Painting 50,000 Masonry 75,000 Findley Painting 50,000 Roofing 175,000 Flooring 80,000 Greenwood Painting 50,000 Painting 50,000 Hanawalt Paving 50,000 Roofing 225,000 Hillis Roofing 500,000 Painting 50,000 Howe Roofing 250,000 Continued on next page

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 326 Continued from previous page Building Category FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Flooring 50,000 Hubbell Paving 50,000 Masonry 50,000 Jackson Painting 50,000 Masonry 150,000 Jefferson Painting 50,000 Paving 100,000 Flooring 30,000 Masonry 150,000 Lovejoy Painting 50,000 Roofing 150,000 McKinley Painting 50,000 Painting 50,000 Monroe Paving 50,000 Roofing 225,000 Morris Masonry 150,000 Painting 50,000 Moulton Paving 50,000 Oak Park Roofing 250,000 Flooring 50,000 Park Ave Masonry 100,000 Painting 50,000 Phillips Masonry 200,000 Masonry 150,000 Pleasant Hill Painting 50,000 Masonry 100,000 River Woods Painting 50,000 Samuelson Masonry 50,000 Stowe Painting 50,000 Masonry 75,000 Painting 50,000 Studebaker Paving 75,000 Roofing 400,000 Continued on next page

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 327

Continued from previous page Building Category FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Walnut Street Paving 50,000 Willard Flooring 50,000 50,000 Middle Schools Masonry 100,000 Brody Paving 75,000 Flooring 50,000 Callanan Roofing 400,000 150,000 Goodrell Masonry 200,000 Harding Painting 150,000 Hiatt Painting 150,000 Hoyt Painting 50,000 Flooring 100,000 McCombs Painting 150,000 Roofing 650,000 Flooring 35,000 Meredith Painting 150,000 Paving 50,000 Merrill Masonry 200,000 High Schools East Flooring 60,000 Hoover Painting 200,000 Paving 100,000 Lincoln Masonry 200,000 Flooring 100,000 North Masonry 150,000 Painting 225,000 Flooring 100,000 Masonry 350,000 Roosevelt Painting 200,000 Paving 75,000 Continued on next page

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 328

Continued from previous page Building Category FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Other Walker St Flooring 60,000 Masonry 200,000 Kurtz Painting 100,000 Masonry 200,000 Central Campus Paving 150,000 Central Academy Masonry 150,000 Smouse Painting 50,000 CNC Masonry 100,000 150,000 Mitchell EC Painting 50,000 Prospect Masonry 200,000 Mann Masonry 75,000 Masonry 100,000 Woodlawn EC Painting 50,000 District-Wide Repairs Paving 100,000 100,000 100,000 100,000 100,000 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024

Total per Fiscal Year 2,410,000 2,555,000 2,590,000 2,625,000 1,930,000

Category Budget Per Year $270,000 / year Flooring 160,000 180,000 165,000 150,000 150,000 $1 million / year Masonry 875,000 850,000 875,000 900,000 500,000 $400,000 / year Painting 500,000 600,000 600,000 450,000 330,000 $400,000 / year Paving 250,000 300,000 300,000 300,000 300,000 $600,000 / year Roofing 625,000 625,000 650,000 825,000 650,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 329 Public Education and Recreation Levy (PERL) The PERL fund accounts for transactions related to school playgrounds and recreational activities within the district, including Community Education programming. All capital expenditures from the PERL fund are for playgrounds. Typically, the district has approximately $200,000 per year in PERL funds that are used on playground improvements.

PERL Projected 5 Year Playground Plan Building FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Greenwood 85,000 Howe 75,000 Jefferson 75,000 75,000 Monroe 50,000 Findley 50,000 King 80,000 Park Avenue 100,000 River Woods 25,000 Moore 75,000 Phillips 100,000 South Union 75,000 Windsor 75,000 Stowe 150,000 Jackson 50,000 Wright 100,000 Total per Fiscal Year 285,000 255,000 325,000 150,000 225,000

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 330 IMPACT OF CAPITAL INVESTMENTS

Ongoing35T expenses for existing and new mechanical and control systems are paid for out of the General or Special Revenue funds. For example, installation of a new elevator requires regular maintenance and inspection; the installation of grease interceptors necessitates quarterly pumping and cleaning; and CO2 sensors must be calibrated quarterly. Capital improvements have necessitated additional training for personnel, but there has not been an impact on FTE. While these improvements have resulted in recurring maintenance costs, they have also improved the health and safety of the school building environment.

Creating Centers for 21st Century Learning Renovations and capital investments are bringing improvements — large and small — to schools in every neighborhood in Des Moines. And that means improvements in the quality of education for students. From the construction of new schools to the renovation of historic structures to a wide array of facility upgrades, capital investments are helping ensure every school building in Des Moines is prepared for education in the 21st century.

The basics-first approach of the Students First program means all students have access to the essentials: new windows and doors, safer drop-off areas for students, updated lighting, improved technology capabilities, air conditioning, and upgraded mechanical and electrical systems. Highlights of the impact capital investments — from decreased energy use to increased security measures — have had in the district are included on the following pages.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 331 Air Conditioning Increased In Iowa, the lack of air conditioning can create dangerous conditions due to extreme heat situations. Early dismissal of classes due to heat are a thing of the past as district is at 100% air-conditioned classrooms. These mechanical and electrical upgrades not only provide for more comfortable and efficient classrooms, but the increased and improved ventilation also provides for healthier spaces in which students learn. While the number of air conditioned classrooms has increased by 35% as compared to 2008, the district’s energy consumption has decreased by 34% over the same period. The following graph shows the increased percentage of air conditioned classrooms in Des Moines compared to the decrease in energy usage.

ENERGY CONSUMPTION & AIR CONDITIONING 100% 500,000,000

80% 400,000,000

60% 300,000,000

40% 200,000,000

20% 100,000,000

0% - 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Total kBtu Consumed % of Air conditioned Classrooms

Open Classrooms Eliminated “Open classrooms” were a popular trend in education in the 1970s, and many schools built during that time adopted the open classroom philosophy. However, it was soon realized that such schools were distracting for teachers and students alike. For the past 30 years, schools have created ad-hoc walls from bookcases and other available materials. Renovation projects in Des Moines have created more traditional, yet modern, classrooms at schools which were originally “open,” giving students and teachers a better learning environment with fewer disruptions to classes. The photo on the left shows an elementary classroom with makeshift walls, compared to the bright, airy classrooms in the Edmunds building shown on the right.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 332 Safety and Security Measures The safety and security of students and staff was a top priority identified by the Superintendent’s Facilities Advisory Committee. True to that goal, renovation projects have put safety and security front and center in both the renovation of existing buildings and the construction of new schools. Examples of security measures implemented include new secure entrances, intruder locks for classrooms, access control systems at all schools, and a 651% increase in the number of security cameras. All buildings now have at least one security card access point, and all buildings have at least one security camera. The following graphs show the recent increases in the number of card security access points and security cameras throughout the school district.

SECURITY CARD ACCESS 100% 800

80% 600 60% 400 40% 200 20%

0% 0 2008 2009 2017 2018

Number of Security Card Access Units % of Buildings with Security Card Access

SECURITY CAMERAS 100% 1,200

80% 1,000 800 60% 600 40% 400

20% 200

0% 0 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Number of Security Cameras % of Buildings with at least one Security Camera

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 333 The use of modular classrooms has also been reduced through construction efforts. Temporary buildings used as modular classrooms create two issues. First, students must leave the school building to attend class, creating a potential security issue. Second, modular units are inefficient to heat and cool, making them more expensive to operate than a typical classroom. Des Moines Public Schools has reduced the number of modular units used by 94% from 34 units in 2008 to two units in 2018.

MODULAR UNITS 40

0 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Technology Improved With each passing year, technology plays a bigger and bigger role in the work of teachers and the education of students. For example, more than 35,000 computers and 8,000 tablets are used in Des Moines Public Schools.

Consequently, the improved use of and access to technology has been a major component of the district’s recent capital investments. Technology upgrades have included infrastructure, wireless and hard wired systems, IP phone and PA systems, and updated teacher computers and student labs.

DMPS taken steps to upgrade the district’s network infrastructure and equipment for current and future needs. Making the network more efficient brings a wide range of benefits to the district, including improved communication, data sharing, and cost savings. The district has taken steps to have the ability to increase bandwidth capacity to 10 GB (10,000 MB), which will provide a faster, more reliable network across the school district. This is a vital component to implementing additional technology in the classrooms. Ultimately, a stronger network — coupled with additional

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 334 devices — will allow students to participate in online assessments as a part of Core Curriculum requirements. In FY 2018, behind-the-scenes work resulted in district bandwidth exceeding 6GB, which is a 6,044% improvement from 2009.

BANDWIDTH (in MB) 7,000

6,000

5,000

4,000

3,000

2,000

1,000

0 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

DMPS achieved 100% managed wireless capacity in all building. Managed wireless enables the entire network to be managed from a single station, rather than having to physically go to or log into each device. In addition, buildings have been saturated with the latest wireless technologies that will allow up to 30 wireless devices per classroom, preparing schools for future 1:1 computer or tablet initiatives.

WIRELESS INTERNET 100%

80% 60

60% 40 40% 20 20%

0% 0 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Buildings with Managed Wireless % of Buildings with Managed Wireless

New technology is paid for from multiple funds, including the General Fund, Activity Fund, Child Care Funds, Federal Funding, Food Service Fund, PERL Fund, PPEL Fund, SAVE Fund, Special Education, and State Categorical funds. At a minimum, the district has one computer lab per elementary school, two labs per middle school, and up to three labs per high school, in addition to

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 335 providing a laptop for every teacher. The graph below shows the positive impact on the computer to student ratio in Des Moines Public Schools.

STUDENTS TO NETWORKED COMPUTER 6

- 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Improved Building Efficiencies & Environmental Stewardship Schools are the center of a community, affording opportunities to model energy efficiency practices and to provide quality education and learning environments for students, staff, and the community. Managers in commercial and institutional facilities use the phrase “triple bottom line” to describe an initiative’s impact on building occupants, the environment, and an organization’s finances. For Des Moines Public Schools, students, energy efficiency, and environmental stewardship are top of mind for managers before, during, and after every building renovation and system upgrade undertaken.

Energy Conservation The Students First program pushed the district to develop and implement efficiencies district-wide, from micro strategies regarding personal habits to macro strategies such as forward-thinking construction methods. At the micro level, personal appliances (e.g., mini-fridges) have been removed, lights and computers are turned off when not used, and each school has an energy plan.

At the macro level, the school district has tackled numerous renovations and mechanical and electrical upgrades. While it takes dedication and hard work to modify historic structures into efficient energy models, DMPS is committed to accomplishing this goal and strives to be an environmental leader. One of the first steps the district takes before starting these projects is to benchmark energy use. Benchmarking has helped identify the poorest energy-performing schools, enabling the district to target the most inefficient buildings first.

Energy efficiency is a priority for capital investment projects, and ENERGY STAR designation is one of the goals of every major renovation project. With the average age of buildings exceeding 60 years, DMPS is committed to improving energy efficiency through equipment and system upgrades. Through aggressive bonding measures, the district has been able to accelerate renovation plans and is nearing the end of major construction/renovation projects. However, DMPS is committed to a

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 336 continuous process of improvement and is unwilling to become stagnant, particularly in the areas of energy management and conservation. Consequently, the district is revisiting schools to re-evaluate overall building system effectiveness and implement smaller conservations projects. This is being done by engaging a testing and balancing contractor to assess the operation of building systems. This work is being done in conjunction with the application of the EPA’s Energy Saving Plus Health Guidelines, with the results being both improved energy efficiency and indoor air quality.

Mechanical Systems The district has aggressively replaced mechanical systems in schools in buildings. Where possible, a building’s heating and cooling systems are retrofitted with geothermal systems, replacing traditional boiler systems. In addition, the district undertook efforts to rehabilitate the geothermal ground loops at six buildings to increase efficiencies, reduce mechanical wear, and improve occupant comfort.

When a geothermal system is not feasible, outdated boilers are replaced with energy-efficient ones. Another key component to the district’s HVAC upgrades is building controls, particularly replacing pneumatic controls with direct-digital- control (DDC) technology, which has allowed the district to create temperature set points, set back temperatures for unoccupied periods, and implement staggered equipment startup to avoid peak demand charges. The new controls tie into the district’s building-automation system, which allows the district to control equipment that previously was controlled at the building level. The building automation system allows the district to schedule equipment to run when needed and cycle off when not needed. The district is also able to implement a 2-3 degree set back at night and over weekends to save energy. In addition, some ventilation equipment can be shut down during times when classrooms are unoccupied.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 337 Lighting One of the major areas of focus over the past few years has been lighting. Previously, the district invested in new lighting infrastructure and transitioned from T12 to reduced-wattage T8 fixtures and lamps. The district has since standardized to LED lighting for all future interior lighting replacement work. Facility management also converted all exterior light fixtures on district buildings to high-efficiency LED devices, specifically ENERGY STAR-equipment, which can last up to 25 times longer than incandescent bulbs. The transition to LED has improved building efficiencies and also increased site security. Many installed lights feature integrated occupancy sensors with bi-level dimming capabilities. This permits the fixtures to operate with very low electricity consumptions (less than 10 watts in some cases) when motion in the vicinity of the fixture is not detected. When active movement occurs near these fixtures, light levels temporarily increase to provide additional illumination and discourage unwanted behaviors. On average, electricity consumption for exterior lighting has been reduced by more than 50%. The photos to the right show before (T) and after (B) the switch to LED exterior lighting at King elementary.

Renovation designs also maximize natural lighting to decrease the use of artificial lights. For example, the library renovation at Moore incorporated a wall of windows. In addition to reducing energy requirements and bettering the bottom line, studies have reported that natural light can have an impact on the attitude, performance, and well-being of people in various settings.

The building renovations, mechanical and electrical upgrades, and change in habits undertaken by district have resulted in positive outcomes. Over the past several years, the district has substantially reduced its utilities costs and energy consumption. The cumulative energy savings have allowed the district to direct more funding toward educational programming. Total kBtu consumed has decreased by 34% since the baseline year, and total energy costs (electricity and gas), have decreased by 24%.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 338 ENERGY CONSUMPTION & COSTS $6,000,000 600,000,000

$5,000,000 500,000,000

$4,000,000 400,000,000

$3,000,000 300,000,000

$2,000,000 200,000,000

$1,000,000 100,000,000

$0 - 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Total kBtu Consumed Total Energy Costs (includes electricity and gas)

With a change in ENERGY STAR guidelines, the total number of buildings identified with the ENERGY STAR label decrease in 2018. However, DMPS was still recognized as an ENERGY STAR Partner of the Year – Sustained Excellence for the eighth year in a row.

ENERGY STAR LABELED BUILDINGS 100% 70 60 80% 50 60% 40

40% 30 20 20% 10 0% 0 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

# of ENERGY STAR labeled Buildings % of Buildings with ENERGY STAR rating

Environmental Stewardship The district also leads by example on environmental issues. For example, water retention is built into every renovation plan the district undertakes. Every plan includes storm water retention ponds to capture excess run off and maintain it on site. DMPS has also implemented rain gardens in many of the renovation projects over the past few years.

In addition, the district has taken various steps to decrease landfill waste and increase recycling efforts, including:

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 339 • Implementing single stream recycling and purchasing additional classroom and large recycling containers for each school. • Reducing the size of the waste receptacles and increasing the size of recycling receptacles for several schools. • Implementing milk carton recycling. • Recycling florescent bulbs in all district buildings and all light ballasts when replaced. When major lighting upgrades are completed, the district works hard to make sure all recyclable materials are recycled and not sent to landfill. • Collecting and disposing of all chemicals from science labs and maintenance areas according to regulations. • Scrapping out metal from broken desks and other furniture.

These measures have decreased the amount of solid waste that is taken to landfills by 271% since the baseline year in 2008.

RECYCLING: AVERAGE TONNAGE PER MONTH 50

0 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 340 DEBT

The35T district does not have any general obligation debt, nor does the district have any plans to issue general obligation debt in the future. Through difficult financial times and economic uncertainty, the district has been able to manage without having to issue general obligation debt. This is a testament to the discipline of the district to continue to improve the educational environment without sacrificing long-term financial resources.

CAPITAL IMPROVEMENTS & REVENUE BONDING

The Iowa legislature enacted a statewide one-cent sales tax to benefit school districts across Iowa in 2008, and the governor signed it into law that same year. A Revenue Purpose Statement indicating how this funding could be used by the district was approved by voters on September 9, 2009.

In most cases, a district incurs long-term debt for capital projects, and the amounts are often sizable. There are several options for financing capital projects that have both pros and cons:

Type of Financing Applications Positive Points Negative Points Pay As You Go Recurring expenses No interest issuance Not normally feasible Pay for projects with or small projects. costs; lesser demands for larger projects; current, recurring revenues on management’s possible slow during the life of the project. time and shorter timeframe in period necessary to completing projects: initiate projects. Current users paying to benefit future users. Lease/Lease Purchases Small and medium Low issuance costs Interest rates higher Rental payments over time, projects on small routine than if taxing power may include an option to (equipment/rolling financing; no pledge is pledged; potentially buy. stock). of taxing power; fast no equity interest in availability. the asset. Installment Purchases Small and medium Low issuance costs Interest rates higher Purchases over time with a projects (equipment/ on small routine than if taxing power security pledged in the rolling stock); financing; no pledge is pledged; high property; same as certificate construction of taxing power; fast issuance costs and participation. financing, in some availability. great time demands cases. on complex financings. Continued on next page

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 341 Continued from previous page Type of Financing Applications Positive Points Negative Points General Obligation Medium and large Lowest interest rate, Issuance costs higher Bonds projects. flexible terms; no than short-term type Faith and credit financings; restrictive covenants of financial, but lower requires preparation of involved; requires than revenue bonds; offering statements and bond voter approval, simpler than complex ratings. thereby confirming negotiated financings; public support. requires time and expenses for voter approval of referendum. Revenue Bonds Large projects. No faith and credit High interest and Pledge of designated pledged; voter issuance costs; revenues; requires approval not restrictive covenants preparation of complex required. usually involved, great offerings statements, bond demands on ratings, and feasibility management’s time, studies. funds not readily available. Capital Reserves Fund Any size project and Interest income Current users pay for The setting aside of current in combination with earned while funds the benefits of future revenues for future needs. any other financing, accumulate; no users. especially for funding issuance costs. depreciation.

One of the priorities of the district’s Revenue Purpose Statement was to introduce money-saving strategies, and one strategy evaluated by the district was the sale of revenue bonds to minimize the impact of inflation on renovation and construction budgets. A bond credit rating assesses the credit worthiness of governmental debt issues and is a financial indication to potential investors of debt securities. Bond credit ratings are assigned by credit rating agencies such as Standard & Poor’s, Fitch, and Moody’s.

The bond rating process is a comprehensive analysis of the district’s financial practices and performances (past and current). Forecasts of future performance and projected long-term planning practices are also reviewed. The following data is typically requested and analyzed by the bond rating agencies:

Board & District Management Goals & Objectives Major employers in the Des Moines area Strategic planning Contingency planning / healthy reserve balances Local economic climate Budget documents / performance to budget Major programs Trends of demographic / economic information Financial policies and procedures Projections of future performance Major initiatives Capital improvement program Financial audits

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 342 Standard & Poor’s top four rating categories (AAA, AA, A, BBB) are generally regarded as eligible for bank investment (AAA is the highest rating). An obligation rated AA+ differs from the highest– rated obligations only slightly. The obligor’s capacity to meet its financial commitment on the obligation is very strong. An obligation rated A+ is somewhat more susceptible to the adverse effects of changes in circumstances and economics conditions than obligations in higher-rated categories; however, the obligor’s capacity to meet its financial commitment on the obligation is still strong.

Fitch Duff & Phelps uses a rating system very similar to that of Standard & Poor’s. “+” or “-” may be appended to ratings by Fitch to denote relative status within a major rating category. Fitch also considers the historical and prospective financial condition, quality of management, operating performance of the issuer and of any guarantor, any special features of a specific issue or guarantee, the issue’s relationship to other obligations of the issuer, as well as the likelihood of developments in the economic and political environment that might affect the issuer’s financial strength and credit quality.

Moody’s bond ratings range from Aaa (highest quality) to C (lowest quality) for long term obligations. Moody’s applies numerical modifiers 1-high, 2-mid, 3-low in each generic rating classification from Aa to Caa.

Des Moines Public schools has maintained excellent ratings for many years. The district’s most recent (April 5, 2018) bond ratings are:

Standard & Poor’s Fitch Duff & Phelps Moody’s General obligation bonds n/a n/a n/a Revenue bonds A+ n/a n/a

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 343 Bonding Analysis Prior to bonding, the district worked with its external financial and investment advisory group, PFM, to evaluate the feasibility and benefits/drawbacks of bonding to fund the district’s Students First SAVE program. According to the report developed by PFM, there were two critical areas in which issuing revenue bonds could serve as a major benefit to completing school infrastructure projects: project timing and construction cost savings.

Project Timing Revenue bonds allow the school district to leverage future Secure an Advanced Vision for Education (SAVE) revenues to complete projects today. Several years ago, DMPS completed construction and renovation projects on a pay-as-you-go basis. While that was a fine slogan, it tied district’s hands by limiting spending to only the renovation revenues received each year. This annual revenue constraint required the district to delay projects. As illustrated in the graphs below, the Bonding Program will enable the district to complete construction projects up to six years faster compared to the pay-as-you-go approach.

CONSTRUCTION TIMELINE: BONDING PROGRAM Construction Cost Savings 60000000 A Pay-As-You-Go In addition to improving project timing, the report also indicated that through bonding, the district 50000000 program would have could significantly impact construction costs. Each year a construction project is delayed, overall 40000000 delayed projects up construction costs increase. Industry literature suggested constructionto six costs years. have increased up to 7% just30000000 in the past year. However, to be conservative, the analysis assumed a 5% projected construction cost20000000 inflation rate for each year a project is delayed. 10000000 As illustrated in the graph below, total construction costs were projected to be approximately $48 0 million less when financed through revenue bonds and cash-on-hand. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Bonding Phase 1 Construction Costs Phase 2 Construction Costs Phase 3 Construction Costs Phase 4 Construction Costs Phase 5 Construction Costs

CONSTRUCTION TIMELINE: PAY-AS-YOU-GO PROGRAM 50000000

40000000

30000000

20000000

10000000

0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Bonding Phase 1 Construction Costs Phase 2 Construction Costs Phase 3 Construction Costs Phase 4 Construction Costs Phase 5 Construction Costs

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 344 A "Pay-As-You-Go" Program would delay projects up to six years, leading to increased construction costs of $67,692,620 for Phase 1, 2, 3, 4 & 5 projects.

*Based on a 5% construction cost inflation rate.

One of the priorities of the Revenue Purpose Statement was to introduce money-saving strategies, and armed with this analysis, the school district aggressively bonded ahead for the Students First program. Issuing revenue bonds has allowed the district to complete more school projects, while saving tax dollars. The bonding program has provided additional opportunities to students as quickly as possible, while at the same time getting the most “bang for the buck” from tax dollars. Issuing revenue bonds — paid for by the revenue from the statewide sales tax, not property taxes — has allowed DMPS to:

• Minimize inflationary increases on a portion of the construction program. • Add flexibility to the construction schedule. • Develop the most optimal construction plan. • Lock up a portion of the revenue stream for debt service (and/or projects). • Move up projects to benefit students earlier. • Lock in projects at a borrowing cost lower than the average inflationary factor. • Continue the plan created by the Superintendent’s Facilities Advisory Committee. • Continue to provide operational efficiencies that will have a direct impact on the general fund in the form of reduced energy costs. The School Board approved the sale of $70 million in Sales Tax Revenue Bonds in March 2010, a second round for $71.9 million in March 2012, a third round in December 2013 for $8.8 million, and a fourth round in May 2014 for $61.9 million. The district refunded the Series 2010 revenue bonds (with a call date of June 1, 2018) with the Series 2016 Bonds, which saved the district $14.8 million; restructured payments will save an additional million dollars. The district and PFM will monitor future options for the series 2012, 2013, and 2014 all the call dates are closer.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 345 With the passage of House File 546, which extended the Secure an Advanced Vision for Education (SAVE) the program through 2050, the district will evaluate the benefits of bonding ahead for future capital improvement projects.

Current Debt Levels The total principal outstanding bond debt at the end of FY 2019 will be approximately $190,685 million, consisting entirely of revenue bonds. Beginning in December 2010 and continuing through June 2029, principal and interest payments will be made on these debts. As required by Iowa law, funds are transferred from the SAVE and PPEL funds to the Debt Service Fund to make principal and interest payments as they come due.

There is no legal debt limit on revenue bonds, only a coverage requirement limitation that is set as part of the issuing resolution.

The district utilizes a parity test to determine what the current revenues will yield within the coverage requirements. The current coverage requirement for the district’s sales tax bonds is at least 1.25 times. This means the revenues must be at least 125% of the maximum annual debt service in any upcoming year.

The district performed the following calculation to determine the district is within the coverage requirement:

FY 2019 Estimated Sales Tax Revenues = $33,896,018 FY 2019 Maximum Annual Debt Service = $22,997,400 Current Debt Service Coverage = 1.47 times

Given the fact that the district is well within the current coverage requirement, there are not any anticipated issues in meeting the coverage requirement on either a current or ongoing basis.

Debt service includes only principal and interest on bonded indebtedness. The debt service category includes amounts paid by the district directly, as well as those paid on behalf of the district by the county or city. Many districts have both types. This category does not include principal or interest payments on notes, which are usually issued for shorter terms and for more immediate purposes.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 346 Debt Limit Article XI, Section 3 of the Iowa Constitution limits the amount of debt outstanding at any time of any county, municipality, or other political subdivision to no more than 5% of the actual value of all taxable property within the corporate limits, as taken from the last certified state and county tax list. The debt limit for the district as of June 30, 2018 (most recent) is as follows:

Net Valuation for Debt Limit Purposes $12,619,183,588 Legal Debt Limit of 5% 0.05 Legal Debt Limit $630,959,179 M Less: General Obligation Debt Subject to Limit ($0) * Less: District’s School Infrastructure Sales, Services, and Use Tax Bonds ($206,090,000) P Net Debt Limit $424,869,179 * P ItP has not been determined whether or not the district’s School Infrastructure Sales, Services, and Use Tax Bonds do or do not count against the constitutional debt limit; therefore, the district included it above for presentation purposes. If these are not counted, the net debt limit would be $630,959,179.

DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET DEBT SERVICE FUND SUMMARY

FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Re- Actual Actual Actual estimated Budget Revenues Transfers In 18,498,820 77,535,972 18,249,571 23,095,026 22,995,050

Total Revenues 18,498,820 77,535,972 18,249,571 23,095,026 22,995,050

Expenditures Debt Service 18,498,820 77,535,972 18,249,571 23,095,026 22,995,050

Total Expenditures 18,498,820 77,535,972 18,249,571 23,095,026 22,995,050

Excess of Revenues over Expenditures - - - - - Beginning Fund Balance - - - - -

Ending Fund Balance - - - - -

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 347 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET DEBT SERVICE FUND SUMMARY

2010 SWP Revenue Bonds 2012 SWP Revenue Bonds 2013 SWP Revenue Bonds 2014 SWP Revenue Bonds Principal Interest Total Principal Interest Total Principal Interest Total Principal Interest Total 2011$ 1,640,000 $ 4,313,500 $ 5,953,500 2012 2,590,000 3,418,000 6,008,000 2013 2,685,000 3,288,500 5,973,500$ 3,125,000 $ 3,059,744 $ 6,184,744 2014 2,780,000 3,154,250 5,934,250 3,330,000 2,751,000 6,081,000 $ 485,000 $ 131,116 $ 616,116 2015 2,885,000 3,015,250 5,900,250 3,430,000 2,617,800 6,047,800 425,000 298,045 723,045$ 3,105,000 $ 2,850,385 $ 5,955,385 2016 2,985,000 2,871,000 5,856,000 3,530,000 2,480,600 6,010,600 440,000 285,295 725,295 3,400,000 2,506,925 5,906,925 2017 *July 2016 refunded with Series 2016 Bonds 3,650,000 2,339,400 5,989,400 455,000 272,095 727,095 3,490,000 2,336,925 5,826,925 2018 - - - 3,755,000 2,193,400 5,948,400 470,000 253,895 723,895 3,600,000 2,162,425 5,762,425 2019 - - - 3,870,000 2,043,200 5,913,200 490,000 235,095 725,095 3,720,000 1,982,425 5,702,425 2020 - - - 3,990,000 1,888,400 5,878,400 505,000 220,395 725,395 3,850,000 1,796,425 5,646,425 2021 - - - 4,125,000 1,728,800 5,853,800 530,000 195,145 725,145 3,875,000 1,603,925 5,478,925 2022 - - - 4,280,000 1,563,800 5,843,800 555,000 168,645 723,645 4,000,000 1,410,175 5,410,175 2023 - - - 4,435,000 1,392,600 5,827,600 575,000 151,995 726,995 4,145,000 1,210,175 5,355,175 2024 - - - 4,595,000 1,215,200 5,810,200 590,000 134,745 724,745 4,310,000 1,002,925 5,312,925 2025 - - - 4,770,000 1,031,400 5,801,400 610,000 116,455 726,455 4,480,000 873,625 5,353,625 2026 - - - 4,955,000 840,600 5,795,600 630,000 96,630 726,630 4,670,000 739,225 5,409,225 2027 - - - 5,145,000 642,400 5,787,400 650,000 75,525 725,525 4,870,000 587,450 5,457,450 2028 - - - 5,350,000 436,600 5,786,600 675,000 52,775 727,775 5,090,000 417,000 5,507,000 2029 - - - 5,565,000 222,600 5,787,600 695,000 27,800 722,800 5,335,000 213,400 5,548,400 $ 15,565,000 $ 20,060,500 $ 35,625,500 $ 71,900,000 $ 28,447,544 $ 100,347,544 $ 8,780,000 $ 2,715,651 $ 11,495,651 $ 61,940,000 $ 21,693,410 $ 83,633,410

2016 SWP Revenue Bonds 2018 SWP Revenue Bonds DEBT SERVICE RECAP Principal Interest Total Principal Interest Total Principal Interest Total 2011 $ 1,640,000 $ 4,313,500 $ 5,953,500 2012 2,590,000 3,418,000 6,008,000 2013 5,810,000 6,348,244 12,158,244 2014 6,595,000 6,036,366 12,631,366 2015 9,845,000 8,781,480 18,626,480 2016 *Replaced Series 2010 Bonds 10,355,000 8,143,820 18,498,820 2017$ 4,900,000 $ 930,288 $ 5,830,288 12,495,000 5,878,708 18,373,708 2018 4,830,000 984,851 5,814,851 12,655,000 5,594,571 18,249,571 2019 4,025,000 887,285 4,912,285 3,300,000 2,542,021 5,842,021 15,405,000 7,690,026 23,095,026 2020 4,100,000 805,980 4,905,980 3,570,000 2,268,850 5,838,850 16,015,000 6,980,050 22,995,050 2021 4,165,000 723,160 4,888,160 3,960,000 2,090,350 6,050,350 16,655,000 6,341,380 22,996,380 2022 4,240,000 639,027 4,879,027 4,245,000 1,892,350 6,137,350 17,320,000 5,673,997 22,993,997 2023 4,325,000 553,379 4,878,379 4,525,000 1,680,100 6,205,100 18,005,000 4,988,249 22,993,249 2024 4,415,000 466,014 4,881,014 4,810,000 1,453,850 6,263,850 18,720,000 4,272,734 22,992,734 2025 4,510,000 376,831 4,886,831 5,015,000 1,213,350 6,228,350 19,385,000 3,611,661 22,996,661 2026 4,610,000 285,729 4,895,729 5,205,000 962,600 6,167,600 20,070,000 2,924,784 22,994,784 2027 4,710,000 192,607 4,902,607 5,420,000 702,350 6,122,350 20,795,000 2,200,332 22,995,332 2028 4,825,000 97,465 4,922,465 5,565,000 485,550 6,050,550 21,505,000 1,489,390 22,994,390 2029 - - - 10,620,000 318,600 10,938,600 22,215,000 782,400 22,997,400 $ 53,655,000 $ 6,942,616 $ 60,597,616 $ 56,235,000 $ 15,609,971 $ 71,844,971 $ 268,075,000 $ 95,469,693 $ 363,544,693

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 348 DISCLOSURES

POST-EMPLOYMENT BENEFITS

Plan Description The District sponsors a single-employer health care plan that provides three self-funded medical plans including prescription drug benefits to all active and retired employees and their eligible dependents. Retiree coverage begins for employees who have attained age 55 prior to the beginning of the subsequent contract year and have at least 10 consecutive contract years of employment and continues until the retiree is Medicare eligible at age 65. The plan is administered by the District and the District has the authority to establish or amend the plan provisions or contribution requirements within the sections of the Code. The plan does not issue a stand-alone financial report.

Funding Policy The current funding policy of the District is to pay health claims as they occur through internal allocated funds. For employees who retired on or before June 30, 2002, the District provides a 100 percent subsidy to the full cost of coverage for both retiree and dependent coverage. For employees who retire on or after June 30, 2002, Des Moines School District provides no subsidy. The health insurance plan contributions on behalf of employees are established and amended through negotiation by management and the union and governed by the District’s union contracts.

The required contribution is based on projected pay-as-you-go financing. For fiscal year 2018, the District contributed $2,971,963. Retiree and active members receiving benefits contributed through their required monthly contributions of:

Rate Tier FY 2018 Alliance Select FY 2018 Blue Access Employee 617.63 602.17 Employee + One 1,177.82 1,148.34 Family 1,877.60 1,830.60

Annual OPEB Cost & Net OPEB Obligation The district’s annual other postemployment benefit (OPEB) cost (expense) is calculated based on the annual required contribution (ARC) of the employer, an amount actuarially determined in accordance with the parameters of GASB Statement No. 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover the normal cost each year and amortize any unfunded actuarial liabilities over a period not to exceed 30 years. The net OPEB obligation would be resolved by the fund that incurred the compensation and then the General Fund, once the fund is exhausted.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 349 The following table shows the components of the district’s annual OPEB cost for the year, the amount actuarially contributed to the plan, and changes in the district’s annual OPEB obligation:

Total OPEB Liability as of June 30, 2017 $64,589,820 Change for the year: Service Cost 6,736,438 Interest 2,702,816 Changes in Assumptions or Other Inputs (1,604,544) Contributions & Payments Made (2,971,963)

Total OPEB Liability as of June 30, 2018 $69,452,570

Sensitivity of the Total OPEB Liability to Changes The district adopted GASB Statement 75 during FY17 as a result it had an impact to the total OPEB liability.

The following presents the approximate total OPEB liability of the district, as well as what the district’s approximate total OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (2.87 percent) or 1-percentage-point higher (4.87 percent) than the current discount rate: 1% Decrease Discount Rate 1% Increase (2.87%) (3.87%) (4.87%) Total OPEB Liability $ 63,732,000 $ 69,453,000 $ 75,773,000

The following presents the approximate total OPEB liability of the district, as well as what the district’s approximate total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower (5.50 percent decreasing to 3.50 percent) or 1-percentage- point higher (7.50 percent decreasing to 5.50 percent) than the current healthcare cost trend rates:

Healthcare Costs 1% Decrease Discount Rate 1% Increase (5.50% decreasing to (6.50% decreasing to (7.50% decreasing to 3.50%) 4.50%) 5.50 %) Total OPEB Liability $ 59,024,000 $ 69,453,000 $ 80,467,000

Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the health care cost trend. Amounts determined regarding the funded status of the plan and annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress, presented as required supplementary information following the notes to the financial statements in the district’s most recent CAFR, presents multi-year trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 350 Actuarial Methods & Assumptions Projections and benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and the plan members) and included in the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations.

At June 30, 2018 the following employees were covered by the benefit terms:

Current Retirees, beneficiaries and dependents 193 Current Active Members, fully eligible for benefits 1,007 Current Active Members, not yet fully eligible for benefits 3,949 5,149

The district’s total OPEB liability of $69,452,570 was measured as of June 30, 2018 and was determined by an actuarial valuation as of that date.

The total OPEB liability in the June 30, 2018 actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified. The actuarial assumptions included a 3.87% annual discount rate, salary increases of 2.0%, an inflation rate of 3.0%, and an annual health care cost trend rate of 6.5% for medical and prescription benefits for 2018 and 4.0% for administrative fees for 2018, decreasing 0.50 percent per year to an ultimate rate of 4.50% for 2022 and later years.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 351 CLASSIFICATION OF FUND BALANCES PER GASB STATEMENT NO. 54

DES MOINES PUBLIC SCHOOLS FUND BALANCES GOVERNMENTAL FUNDS June 30, 2018

Non-Major Total General Capital Projects Governmental Governmental Nonspendable: Inventories $ 714,205 $ - $ - $ 714,205 Prepaids 1,830,901 - 85,338 1,916,239 Permanent Trust - - 9,878 9,878 Total Nonspendable 2,545,106 - 95,216 2,640,322

Restricted: Student activities - - 1,534,076 1,534,076 Management levy purposed - - 3,679,252 3,679,252 Physical plant and equipment - - 9,716,205 9,716,205 Public education and - - 446,357 446,357 recreation DMPS expendable trust - - 3,183,817 3,183,817 Capital projects - 112,536,963 - 112,536,963 Permanent trust - - (419) (419) Categorical funding 15,273,165 - - 15,273,165 Shared programs 954,162 - - 954,162 Special education 402,536 - - 402,536 Grants 347,703 - - 347,703 Total Restricted 16,977,566 112,56,963 18,559,288 148,073,817

Committed: Common core projects 5,000,000 - - 5,000,000 Technology 6,500,000 - - 6,500,000 Total Committed 11,500,000 - - 11,500,000

Assigned: Technology 1,163,755 - - 1,163,755 Parent pay reserve 1,558,328 - - 1,558,328 Total Assigned 2,722,083 - - 2,722,083

Unassigned: 50,372,420 - - 50,372,420

TOTAL FUND BALANCES $ 84,117,175 $ 112,536,963 $ 18,654,504 $ 215,308,642

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 352 Fund Balance: In the governmental fund financial statements, fund balances are classified as follows: Amounts which cannot be spent either because they are in a nonspendable form Nonspendable or because they are legally or contractually required to be maintained intact. Amounts restricted to specific purposes when constraints placed on the use of the Restricted resources are either externally imposed by creditors, grantors, or state or federal laws or imposed by law through constitutional provisions or enabling legislation. Amounts which can be used only for specific purposes pursuant to constraints formally imposed by the Board through resolution approved prior to year-end. Committed Those committed amounts cannot be used for any other purpose, unless the Board removes or changes the specified use by taking the same action it employed to commit those amounts. Amounts constrained by the district’s intent to use them for a specific purpose. It is the district’s policy that the authority to assign fund balance has been delegated Assigned by the district’s Board of Directors to the Chief Financial Officer and Controller, through the adoption of the budget. All amounts not included in other spendable classifications. The General Fund is the only fund that would report a positive amount in unassigned fund balance. Unassigned Residual deficit amounts of the governmental funds would also be reported as unassigned. When an expenditure is incurred in governmental funds which can be paid using either restricted or unrestricted resources, the district’s procedure is to pay the expenditure from restricted fund balance and then from less-restrictive classifications – committed, assigned, and then unassigned fund balances.

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 353 THIS PAGE INTENTIONALLY BLANK

Part 3: Financial FY 2019 - 2020 ADOPTED BUDGET 354 4 PART 4 INFORMATIONAL SECTION PART 4: INFORMATION SECTION

Des Moines Public Schools: At a Glance Enrollment District Demographics Student Performance Measures Property Taxes Property Tax Rate Impact on Taxpayer Capital Improvement & Revenue Bonding Personnel Major Des Moines Metro Employers Ten Year Employment Trends Staffing Analysis by the Council of the Great City Schools Personnel: Past Year, Current Year, & Budget Year District Departments Office of the Superintendent Office of Business & Finance Office of Human Resources Office of Learning & Leadership Office of Operations FY 2020 Certified Budget Glossary Acronyms & Abbreviations

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 356 DES MOINES PUBLIC SCHOOLS: AT A GLANCE

ENROLLMENT

DMPS ENROLLMENT 34,000 33,000 32,000 31,000

30,000 32,789 29,000

Actual Enrollment DE Projection DMPS Assumption

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 357 The breakdown of students by level in the 2018-19 school year is 447.2% elementary school, 23.0% middle school, and 29.8% high school.

ENROLLMENT BY SCHOOL LEVEL 35,000

30,000

25,000

20,000

15,000

10,000

5,000

- 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Elementary Middle High

In addition to serving students in grades K-12, the district also has a robust Early Childhood program. DMPS Early Childhood programs provide quality learning experiences to help promote the growth of young children and their families. This is done by offering free, quality preschool with several options to best meet the needs of families, including a variety of locations, class times, half- or full-day plans, and parent-pay options. All DMPS preschool programs adhere to state and national program standards to facilitate the district goal of improving Kindergarten readiness.

There are a number of preschool options for families in Des Moines: Universal Preschool — A state-funded program designed to provide voluntary, universal access to high-quality preschool education programs for the state’s four-year-olds. This is the largest DMPS preschool program. Classrooms are located throughout Des Moines in neighborhood elementary schools, DMPS Education Centers, and partner locations.

Head Start — A federally-funded comprehensive child development program that serves income- eligible children ages three to five and their families. The Des Moines Public Schools Head Start program is a delegate of the Drake University Head Start program.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 358 Shared Visions — The district is the recipient of three grants from the Iowa Department of Education to implement the Shared Visions program at preschool programs located in three Des Moines elementary schools: McKinley, Capitol View, and Moulton. The Shared Visions preschool program provides comprehensive quality preschool program experiences for at-risk children who are ages three to five years.

Early Childhood Special Education (ECSE) — Services are available for eligible children three to five years of age. ECSE staff assist in the identification, assessment, and development of an Individualized Educational Plan for eligible children. A continuum of services are available, tailored to meet the individual needs of each student, including integrated classroom settings with Head Start, Universal Preschool, and self-contained programming. ECSE classrooms are located throughout Des Moines in neighborhood elementary schools and in DMPS Education Centers.

As the chart below indicates, nearly 2,100 students enrolled in preschool programs through a variety of funding sources in 2018-19. Students in Des Moines participate in early childhood education programs in district buildings or in partnering religious, child care, and other organizations.

2018-19 PRESCHOOL ENROLLMENT BY FUNDING SOURCE

Shared Early Childhood Iowa, Visions,

Head Start,

Universal Preschool,

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 359 DISTRICT DEMOGRAPHICS

Low-Income Students DMPS is an urban school district that serves an increasingly diverse student population. Seventy- four percent of the students in the district are low-income, based on eligibility for the Free or Reduced-Price Lunch (FRPL) program. The percentage of DMPS students enrolled in the FRPL program is substantially higher than the state average, and Des Moines Public Schools has the highest poverty rate in Polk County (based on FRPL enrollment).

2018-19 FRPL ENROLLMENT: POLK COUNTY DISTRICTS 35,000

30,000

25,000

20,000

15,000

10,000

5,000

- West Des Southeast Bondurant North DMPS Ankeny Johnston Urbandale Saydel Moines Polk Farrar Polk % FRPL 76% 17% 37% 24% 31% 33% 19% 11% 59% Non-FRPL Students 9,176 9,768 5,500 5,414 4,691 2,651 1,774 1,552 524 FRPL Students 24,654 1,951 3,282 1,677 2,145 1,310 425 189 749

FRPL RATES: DMPS VS. STATE OF IOWA 80%

70%

60%

50%

40%

30%

20% 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

DMPS State of Iowa

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 360 Minority Students DMPS is a “majority-minority” school district, and minority enrollment has steadily increased to 61.9% of all students. Latino families are the fastest growing demographic segment of both the city and the schools.

2018-19 ENROLLMENT BY RACE/ETHNICITY

Native American 0.4% Multiple Races Pacific Islander Asian 6.6% 0.2% 8.2%

White 38.1%

African American 20.2%

Latino 26.3%

ENROLLMENT BY RACE/ETHNICITY

2018-19 2017-18 2016-17 2015-16 2014-15 2013-14 2012-13 2011-12 2010-11 2009-10

0% 20% 40% 60% 80% 100%

White Latino African American Asian Multi-Racial Other

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 361 English Language Learners In the last decade, DMPS has experienced a 69% increase in the number of students enrolled in English Language Learner (ELL) classes and a 565% increase since 1993. DMPS students speak more than 100 different native languages and dialects, and currently 21.6% of the entire student body is ELL. Funding for the ELL program is provided by the State through supplemental weighted funding, and the district strongly advocates for legislation to increase the weighted funding.

ENGLISH LANGUAGE LEARNERS 7,000

6,000

5,000

4,000

3,000

2,000

1,000

- 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

ENGLISH LANGUAGE LEARNERS 8,000

7,000

6,000

5,000

4,000

3,000

2,000

1,000

- 1993 1994 1995 1996 1997 1998 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 1999-2000

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 362 Special Education Approximately 15% of DMPS students receive Special Education (SPED) services for disabilities ranging from mild behavioral or learning disorders to severe and profound disabilities. The district will continue to provide quality services that families and students with disabilities have come to expect from the district and as required by law. Funding for the SPED program is provided by the State through supplemental weighted funding and through State and Federal grants.

SPECIAL EDUCATION ENROLLMENT 6,000

5,000

4,000

3,000

2,000

1,000

- 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 363 STUDENT PERFORMANCE MEASURES

Graduation and Dropout Rates School improvement efforts across the district are having a real impact in Des Moines Public Schools. Beginning with the graduating class of 2009, graduation rates in Iowa have been calculated with a new formula established by the U.S. Department of Education. Unique student identification numbers are assigned to ninth-grade students, allowing school districts to carefully account for students as they move through high school. At the state level, the method helps determine when a student graduates, even if the student has moved to a different district in Iowa during high school.

The 4-year graduation rate for Des Moines has increased ten percentage points since Iowa began using its current graduation rate formula in 2009. The DMPS Class of 2017 had a graduation rate of 82%. (Official graduation information lags; official data is released in April of each year for the last graduating class.)

FOUR & FIVE YEAR GRADUATION RATES 100% 85% 83% 81% 83% 84% 82%82% 84% 81% 82% 77% 78% 79% 79% 78% 80% 73% 76%

60%

40%

20%

0% Class of Class of Class of Class of Class of Class of Class of Class of Class of 2009 2010 2011 2012 2013 2014 2015 2016 2017

Four-Year Rate Five-Year Rate Linear (Four-Year Rate)

Des Moines Public Schools saw a slight increase in the dropout rate, which was 4.57% for the 2015- 16 school year compared to 5.12% in 2016-17.

2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 5.10% 4.80% 4.80% 4.73% 4.16% 4.33% 4.18% 4.57% 5.12%

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 364 Student Proficiency and Growth on the Iowa Assessments Reading and mathematics assessments are administered to students in grades 3-11 in the spring each year. The Iowa Assessments are the district’s primary measure of student proficiency and year-to- year academic growth for NCLB/ESSA. In 2012, the Iowa Assessments replaced the ITBS and ITED tests students previously took; thus, 2012 is the first year of comparative data.

READING: PROFICIENCY ON THE IOWA ASSESSMENTS 80%

60%

40%

20% 59.1% 60.2% 61.9% 61.8% 60.9% 47.9% 48.5% 57.7% 59.6% 59.9% 63.9% 65.0% 68.2% 67.7% 67.5% 57.7% 57.0% 58.9% 56.2% 65.6% 64.4% 0% Grades 3-5 Grades 6-8 Grades 9-11

2012 2013 2014 2015 2016 2017 2018

MATHEMATICS: PROFICIENCY ON THE IOWA ASSESSMENTS 80%

60%

40%

20% 60.2% 61.3% 62.3% 61.4% 61.6% 56.1% 57.6% 59.3% 60.7% 58.4% 60.1% 60.3% 64.3% 64.8% 62.3% 57.6% 54.0% 59.0% 56.3% 59.8% 57.9% 0% Grades 3-5 Grades 6-8 Grades 9-11

2012 2013 2014 2015 2016 2017 2018

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 365 PROPERTY TAXES PROPERTY TAX RATE Per the Aid & Levy report, the district property tax rates for FY 2016 – FY 2019 and the projected FY 2020 (per the preliminary Aid & Levy) are:

PROPERTY TAX RATE $30

$25

$20

$15

$10

$- FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020

To ensure a budget that meets the district’s needs and provides adequate programming for students, the district is proposing a tax rate of $18.60005, which is $0.00069 lower than the FY 2019 rate.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 366 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET LOCAL FUNDS: PROPERTY TAX RATES — HISTORICAL SUMMARY, BUDGET, AND PROJECTIONS

FY 2016 FY 2017 FY 2018 FY 2019 Per Final Aid and Levy Per Final Aid and Levy Per Final Aid and Levy Per Final Aid and Levy

Management 8,103,593 1.25000 8,471,370 1.25000 8,965,000 1.30000 11,856,275 1.60000

PERL 875,188 0.13500 914,908 0.13500 930,978 0.13500 1,000,370 0.13500

Debt Service ------

Total $ 121,390,508 18.42809 $ 127,369,855 18.50586 $ 130,095,966 18.56349 $ 140,189,860 18.60074 Increase $ 0.28216 Increase $ 0.07777 Increase $ 0.05763 Increase $ 0.03725

FY 2020 FY 2021 FY 2022 FY 2023 Preliminary Aid and Levy Estimated Estimated Estimated

Management 13,888,400 1.80000 10,802,100 1.40000 10,802,100 1.40000 10,802,100 1.40000

PERL 1,041,628 0.13500 1,041,628 0.13500 1,041,628 0.13500 1,041,628 0.13500

Debt Service ------

Total $ 145,778,615 18.60005 $ 146,399,384 18.60012 $ 132,374,706 18.60012 $ 132,374,706 18.60012 Decrease $ (0.00069) Increase $ 0.00007 No Change $ 0.00000 No Change $ 0.00000

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 367 IMPACT ON TAXPAYER

Calculation: $100,000 home value = 100 x Annual Tax Rate $1,000

FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 $1,834.84 $1,799.48 $ 1,842.81 $ 1,850.59 $ 1,856.35 $ 1,860.07 $ 1,860.00

Property Valuations Generally, property tax rates will only change slightly from year-to-year; therefore, fluctuations in revenue from year-to-year are mainly caused by changes in property valuations. The value of property is established by a County Assessor (or the Iowa Department of Revenue) estimating the value of each property, which is called the “assessed value.”

Residential, commercial, and industrial real estate is assessed at 100% of market value, and the Assessor must determine the fair market value of the property. To do this, the Assessor generally uses three approaches:

Assessments are conducted in Iowa in odd-numbered years. The new 2017 assessments show that Polk County residential property values increased 8.3% on average, the biggest jump since 2005 and roughly double the increase in 2015. Home values increased slightly more in Des Moines (8.9%), as compared to the rest of the county (8.1%). The increase is a significant upswing over the past decade, when home prices stagnated amid the fallout from the 2008 housing crash. Home values dropped in both 2011 and 2013 before increasing in 2015. Prior to the housing crash, home values in Polk County grew by 10.2% (2001), 10% (2003), and 8.6% (2005).

The utilities/railroad class of property is assessed at the state level.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 368 Source: City of Des Moines, Community Development Department

The Assessor totals the assessed value in each classification (residential, commercial, industrial, agricultural, or utilities/railroad) and reports it to the County Auditor. Each Assessor sends the reports — called “abstracts” — to the Iowa Department of Revenue. The abstract shows the total taxable values of all real property in each jurisdiction by classification of property, not by individual property. The state then examines total assessed values and equalizes them. A process called “equalization” is applied every two years to ensure that property values are comparable among jurisdictions and according to law. The state compares the Assessors’ abstracts to a “sales assessment ratio study” it has completed independently of the Assessors. If the assessment (by property class) is 5% or more above or below the sales ratio study, the state increases or decreases the assessment. There is no sales ratio study for agricultural and industrial property. Equalization occurs on an entire class of property, not on an individual property. Also, equalization occurs on an assessing jurisdiction basis, not on a statewide basis. Equalization is important as it helps maintain equitable assessments among classes of property and among assessing jurisdictions. It also helps to

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 369 equally distribute the total tax burden within an area. In addition, an “assessment limitation” is applied every year. This process is commonly called “rollback” and is used to adjust for inflation.

Details on the components of the property valuations within the district for the past three years, the current year, and the budget year are included on the Local Funds: Property Valuations schedule on the following page.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 370 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET LOCAL FUNDS: PROPERTY VALUATIONS — HISTORICAL SUMMARY, BUDGET, AND PROJECTIONS

Property Tax Rates $18.43 $18.51 $18.56 $18.60

Property Tax Rates $18.60 $18.60 $18.60 $18.60

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 371 As a taxing authority, the district has a limited amount of property from which it can draw taxes. More than 38% of land within the city is for “public use” for city, county, and state government offices; parks; churches; universities, etc. The property, with an equivalent value of $1.3 billion, is tax exempt.

Source: City of Des Moines, Community Development Department

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 372 CAPITAL IMPROVEMENT & BONDING

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 373 The Board, district, and DMPS community have been actively engaged in legislative advocacy over the past three legislative sessions to extend the sunset. The extension would ensure a secure, dedicated funding source for capital projects and allow future bonding for capital improvement projects. On May 24, 2019 Governor Kim Reynolds signed House File 546 into law, which extended the program through 2050. The Debt Service Fund Summary and the Debt Service Fund Schedule are included on the following pages.

DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET DEBT SERVICE FUND SUMMARY — BUDGET AND PROJECTIONS

FY 2020 FY 2021 FY 2022 FY 2023 Budget Projected Projected Projected Revenues Transfers In $ 22,995,000 $ 22,996,000 $ 22,994,000 $ 22,993,000

Total Revenues 22,995,000 22,996,000 22,994,000 22,993,000

Expenditures by Function Debt Service 22,995,000 22,996,000 22,994,000 22,993,000

Total Expenditures 22,995,000 22,996,000 22,994,000 22,993,000

Excess of Revenues over Expenditures - - - -

Beginning Fund Balance - - - -

Ending Fund Balance $ - $ - $ - $ -

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 374 DES MOINES PUBLIC SCHOOLS 2019 - 2020 BUDGET DEBT SERVICE FUND SUMMARY

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 375 PERSONNEL

MAJOR DES MOINES METRO EMPLOYERS

Key industries in the greater Des Moines region include financial services, insurance, government, retail, manufacturing, and healthcare.

Des Moines Public Schools is central Iowa’s sixth largest employer with more than 4,800 FTE teachers and other employees and is the largest local governmental employer (excluding State employees).

Largest Des Moines Area Employers Rank Employer Product or Service Employees Financial services, home 1 Wells Fargo & Co 14,500 mortgage 2 Unity Point Health – Des Moines Healthcare 8,026 3 Principal Financial Group Financial services 6,500 Retail grocery and drugstore 4 Hy-Vee Food Stores, Inc. 6,400 chain 5 Des Moines Public Schools Public Education 4,866 FTE 6 Nationwide Insurance 4,525 7 Mercy Medical Center – Des Moines Healthcare 4,228 Agricultural machinery, GPS/ag 8 John Deere equipment software, 3,089 consumer financial services Crop inputs for worldwide 9 DuPont Pioneer 2,495 agribusiness Health insurance, Medicare PDP/PPO/supplement, dental 10 Wellmark Blue Cross Blue Shield of Iowa 2,000 insurance, flex benefits, HSAs/HRAs Sources: Greater Des Moines Partnership Major Employers, 2018; DMPS Employee Schedule, FY 2019.

Largest Des Moines Area Local Governmental Employers Rank Employer Service Employees 1 Des Moines Public Schools Public Education 4,866 FTE 2 City of Des Moines City Government 1,544 3 Polk County County Government 1,279 Sources: City of Des Moines 2017 CAFR; and Polk County 2017 CAFR; DMPS Employee Schedule, 2018.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 376 TEN YEAR EMPLOYMENT TRENDS

Economic Crisis During the first years of the 21st century, the country faced tremendously difficult economic times. The Des Moines community was dramatically affected by a deep global, national, state, and local economic crisis. The impact on this district could be seen in falling interest rates on short-term investments and low rates of Allowable Growth (now known a Supplemental State Aid, SSA) in State Foundation Aid followed by across-the-board state budget cuts.

Today, Iowa’s economy stands on firm ground as it recovers from the deep recession that began in 2008. A steady employment outlook resulted in Iowa’s unemployment rate decreasing from 4.0% in December 2017 to 2.5% in December 2018. The Iowa Legislative Services Agency (LSA) issued its projections for the FY 2020 budget for state of Iowa. The estimates for FY 2020 are based on the following factors and assumptions:

• The FY 2020 Iowa Revenue Estimating Conference (REC) revenue estimate of $7.868 billion from on December 13, 2018 (estimated growth rate of 1.8%). (The REC estimate is based on tax laws and other revenue policies in place at the time the estimate is adopted.), net revenue adjustment of negative $2.3 million, and $93.3 million in surplus carryforward dollars. • The Expenditure Limitation under the Governor’s proposed budget totals $7.881 billion. The Governor is recommending General Fund appropriations totaling $7.659 billion, which is $222.2 million below the Expenditure Limitation. • The Governor’s FY 2020 General Fund appropriations budget represents an increase of $39.2 million (0.5%) compared to the Governor’s revised FY 2019 appropriations recommendations. • The Governor’s FY 2020 budget results in an estimated surplus of $305.9 million.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 377 Enrollment & Staffing After the turn of the century, peak enrollment occurred in FY 2002, followed by eight years of declining enrollment. Since 2011, DMPS has seen an increase in enrollment, bucking the trend in urban districts nationwide. The current school year (2018-19) was the first year since 2014-15 that enrollment has decreased in the district.

ENROLLMENT VS. ALL DMPS EMPLOYEES 5,500 34,000 5,000 33,000 4,500 32,000 4,000 31,000 Employees Enrollment 3,500 30,000 3,000 29,000

All Staff Enrollment

Compared to 2011, the district workforce is projected to be 271 FTE higher in FY 2020. The majority of the increase (76%) is in classroom staff. Classroom staff is projected to be 205 FTE higher in FY 2020 than it was in 2011.

TEN YEAR TREND: ALL DMPS EMPLOYEES 3,000 2,500 2,000 1,500 1,000 500 0 FY FY FY FY FY FY FY FY FY FY 2020 2011 2012 2013 2014 2015 2016 2017 2018 2019 (est.) Instructional Staff (Certified) 2,322 2,333 2,329 2,403 2,418 2,526 2,494 2,497 2,477 2,422 Support Staff (Certified) 345 357 359 370 385 404 401 412 403 402 Associates 490 513 519 521 518 515 510 510 535 543 Specialists, Clerical, 491 495 509 542 552 564 546 559 553 566 Paraprofessionals Food Service, Operations, 832 826 817 804 811 828 836 856 829 829 Transportation, Childcare Administrators 115 117 123 124 123 126 122 127 123 104

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 378 TEN YEAR TREND: CLASSROOM STAFF 100% 588 608 620 624 619 619 613 614 627 636 80% 345 357 359 370 385 404 401 412 403 402

60%

40% 2322 2526 2494 2497 2403 2333 2418 2477 2329 2422 20%

0% FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 (est.)

Instructional Staff (Certified) Support Staff (Certified) Other Classroom Associates & Paras

STAFFING ANALYSIS BY THE COUNCIL OF THE GREAT CITY SCHOOLS

In 2012, the district contracted with the Council of the Great City Schools, the nation’s primary coalition of large urban school systems, to study staffing levels in the district and determine whether they were appropriate. (NOTE: The Council was not asked to examine the organizational structure of the district itself but to focus on staffing levels.) The full report can be found on the district web site.

Among the findings, the report revealed that the district has a higher number of total staff per student and a higher number of teachers per student than the median Council district or district with at least 15,000 students, but a lower number of total staff compared to districts of similar size. Given the district’s low number of school and central administrators, teachers make up a higher percentage of the total district staff than all of the selected comparison districts except one.

In FY 2012, the district implemented student-based formulas to allocate funding according to enrollment of students and student types.

“The idea behind student-based allocation is that instead of allocating staff and paying their costs, the district would simply allocate these dollar amounts to each school based on its mix of students. Ideally, the system targets sum funds to certain pupil types according to their different educational needs and the cost to provide services. Every year, as the mix of students at each school changes, so does the allocation, according to the formulas…

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 379 In some cases, the district computes the dollar amount by student types in terms of “weights,” reflecting an added percentage increment on top of the base regular education amount. The student types receiving additional “weight” depend on the district but should specify characteristics of students, not programs or services. Districts may find that students who are poor or who have limited English proficiency may require extra funding, but the districts don’t designate participation in a language immersion program or in a magnet school as student characteristic… Student characteristics may include:

• Poverty • Limited English proficiency • Disability • Grade level • Vocationally bound • Gifted • Other vulnerable students (homeless, transient, adjudicated, etc.)”

--Margeurite Rosa and Suzanne Simburg, 2013

Funding formulas help drive how staffing decisions are made, and, consequently, schools across the district are staffed systematically according to student enrollment and composition.

In FY 2018, the district began working in earnest to evaluate the current funding formula in conjunction with the school schedule to determine whether the district was optimizing one of the most important resources – classroom staff. The secondary schedule (particularly in the high schools) was evaluated to determine if changes to the schedule could help the district utilize its teaching force more efficiently and effectively. The result of this months-long evaluation was a change to the secondary schedule that will enable the district to serve students with approximately 20 fewer FTE. It is important to note that these reductions will be primarily handled through the normal attrition process whereby the district will fill open positions internally. Master scheduling will be utilized to build student schedules responsive to the educational needs and wants of students resulting in minimal disruption to student choices.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 380 The report from the Council of the Great City Schools also revealed that in 2012, the district was somewhat understaffed, specific to central administrative and support staff, as compared to similar urban school districts across the country:

“It appears that the Des Moines Public Schools is somewhat understaffed compared to other major urban school systems across the country. This understaffing was specific to the number of administrators and support staff—particularly at the central office level. The district has less district administrators and support staff per student and a lower percentage of its staff devoted to district administration than the median of Council district, district with at least 15,000 students, and selected comparison district of similar size.”

--Council of the Great City Schools, Staffing Levels in Des Moines Public Schools (2012).

Armed with this information, the district took steps to adjust staffing levels at the central administrative and support levels. For example, the district changed the structure of central support for elementary and secondary schools.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 381 PERSONNEL: PAST YEAR, CURRENT YEAR, & BUDGET YEAR

ALL DMPS EMPLOYEES 5,000

4,000

3,000

2,000

1,000

Staffing Changes for FY 2020 Staffing is a top priority to improve education, and education, by nature, is reliant on individuals to perform functions. However, it is the charge of the district to identify areas in which efficiencies can be gained, particularly in the area of staffing and personnel. In FY 2018, the district began working in earnest to evaluate the current funding formula in conjunction with the school schedule to determine whether the district was optimizing one of the most important resources – classroom staff. The secondary schedule (particularly in the high schools) was evaluated to determine if changes to the schedule could help the district utilize its teaching force more efficiently and effectively. The result of this months-long evaluation was a change to the secondary schedule that will enable the district to serve students with approximately 20 fewer FTE.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 382 is estimated to save approximately $225 thousand annually. In addition, the district is reducing the central office admin team by one FTE. Finally, the district is evaluating non-core programs to determine if funding is being utilized to its fullest extent to best serve students. The district anticipates a reduction of three FTE in non-core programming.

The largest employee groups in the district in FY 2019 were certified instructional (i.e., teachers) and operations (i.e., food service, custodial, transportation, and childcare) at 50% and 17% of the workforce, respectively. Staffing ratios for FY 2020 are projected to remain unchanged.

STAFF FY 2019 STAFF FY 2020 (ESTIMATED)

3% 2%

17% 17% 50% 50%

11% 12%

11% 11%

8% 8%

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 383 Classroom staff (which encompasses certified instructional, certified support, and other classroom associates and paraprofessionals) comprised 71% of all DMPS employees in FY 2019 and are projected to remain relatively unchanged in FY 2020.

STAFF FY 2019 STAFF FY 2020 (ESTIMATED)

29% 29%

71% 71%

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 384 The reductions the district is proposing for FY 2020 will not impact overall student to instructional or student to classroom staff ratios greatly. District-wide, both ratios are projected to increase slightly in FY 2020 but the change for both ratios is less than 1.0. STUDENTS TO STUDENTS TO ALL INSTRUCTIONAL STAFF CLASSROOM STAFF

2019-20 (est.) 2019-20 (est.) 2018-19 2018-19 2017-18 2017-18 2016-17 2016-17 2015-16 2015-16 2014-15 2014-15 2013-14 2013-14 2012-13 2012-13 2011-12 2011-12 2010-11 2010-11

0.0 5.0 10.0 15.0 0.0 5.0 10.0

DMPS Employee Schedule FY 2018 FY 2019 FY 2020 (est.) Administrators Central Office 41.0 42.0 41.0 Elementary Schools 38.0 38.0 37.0 Middle Schools 20.0 19.0 10.0 High Schools 23.0 20.0 12.0 Special Schools 5.0 4.0 4.0 Administrators 127.0 123.0 104.0

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 385 Continued from previous page Support Staff (Certified) Counselors 82.0 82.0 81.4 Dean of Students 1.0 1.0 1.0 Gifted and Talented 21.0 21.0 21.0 Library/Media specialists 1.0 1.0 1.0 Non-classroom teachers 78.8 73.6 73.6 Nurses 59.5 59.9 59.9 Special Ed consultants 32.0 29.0 29.0 Special Ed support 136.3 135.3 135.3 Support Staff (Certified) 411.6 402.8 402.2

Associates Central Office 12.8 50.0 50.0 Elementary Schools 195.0 214.0 214.0 Middle Schools 58.3 57.0 57.0 High Schools 46.0 62.0 64.0 Special Schools 197.8 152.0 158.0 Associates 509.9 535.0 543.0

Total 4960.1 4919.9 4866.1

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 386 Employee Compensation The district will continue to hire and retain highly qualified staff and fully fund total compensation agreements. Compensation costs represent 81.6% of the district’s General Fund budget. Components of compensation include salary (including base pay, steps, and longevity), teacher salary supplements, health insurance, payroll taxes, retirement (IPERS or DMTRS), dental and vision insurance, and long-term disability.

As the chart below demonstrates, the compensation package for DMPS teachers was greater than the statewide average package in FY 2008, FY 2009, FY 2010, FY 2013, FY 2014, FY 2015, FY 2016, FY 2018, FY 2019, and FY 2020. (Given teachers comprise 51% of the DMPS workforce, that employee group is used for illustration purposes.)

Compensation Package: Teachers (DMEA) State Average % District Package % FY 2008 4.67% 4.77% FY 2009 4.50% 5.00% FY 2010 3.26% 3.65% FY 2011 2.84% 1.98% FY 2012 3.33% 3.11% FY 2013 3.71% 3.95% FY 2014 3.70% 3.98% FY 2015 3.65% 4.09% FY 2016 2.96% 3.33% FY 2017 3.33% 2.92% FY 2018 2.16% 3.35% FY 2019 1.93% 3.28% FY 2020 2.52% 2.66%

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 387 While adequate compensation is always the minimum standard, it is difficult to sustain when state funding is insufficient and grows at historically low rates. In recent years, negotiated increases in compensation packages have been more than the increases in State Foundation Aid, measured by the rate of Supplemental State Aid (Allowable Growth), thus creating a growing budget gap from one year to the next.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 388 DISTRICT DEPARTMENTAL INFORMATION

OFFICE OF THE SUPERINTENDENT As the largest and most diverse school Office of Business district in the state, Des Moines Public & Finance Schools strives to be the leader in PreK – Office of Human 12 education and the nation’s model for Resources urban education. DMPS boasts the state’s Office of Learning only K-12 International Baccalaureate & Leadership Programme and the state’s only public Montessori school. The district is home to Office of Assessment,Communications Data the state’s first certified pre-apprentice Operations && Public Evaluation Affairs program, a growing number of career and

Office of the Superintendent the of Office Superintendent's Communications Internal Audit technical academies, and one of only two Office & Public Affairs high school aviation programs in the Assessment, Data country. Additionally, DMPS boasts the Internal Audit & Evaluation state’s top-ranked Advanced Placement program, academic acceleration pathways, and rapidly growing, high quality online opportunities. There is not a district in the state that offers more opportunity and more flexibility for its students. In 2019-2020, DMPS is entering its fourth year of implementing the Schools for Rigor model. DMPS is the only district in the country to bring this promising approach to school improvement to scale. The early results are impressive, and along with our nationally recognized work on equity, the district is accelerating progress for all and eradicating achievement gaps. Our teachers have access to the ground-breaking BLUE (Building Leaders in Urban Education) contract and the ability to direct their career growth through our best in class Leader Tracking System. In addition to rich academic and extra-curricular opportunities, our students and families are supported by the aligned services of over 90 community partners. It is a good time to be a part of Des Moines Public Schools. The Superintendent of Schools, as the Chief Executive Officer of the district, is charged with the responsibility of carrying out the policies adopted by the Board of Directors and has such other powers and duties as may be prescribed by the Board or by law. The office is responsible to the Board for (a) the execution of its policies; (b) the management of the work of the departments, the duties of which, apart from those required by law, the Superintendent assigns; (c) the observance of its policies by all those persons employed by the district; and (d) the enforcement of all provisions of the law relating to the operation of the schools or other educational, social, and recreational agencies or activities under the charge of the Board.

Superintendent | Dr. Thomas M. Ahart, Ed.D.

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-7766 | F: 515-242-7679 | E: [email protected]

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 389 ASSESSMENT, DATA, AND EVALUATION The Assessment, Data, and Evaluation team provides a systems approach to critical district functions that supports data-based decision making. Data is an asset that belongs to the district, not individual departments, and must be utilized as such. Having a centralized team allows Des Moines Public Schools (DMPS) to (1) optimize, link, access, analyze, and act upon all major categories of district data (i.e., student, staff, assessment, school, human resources, financial, and operational data) and (2) strategically meet the diverse needs of all departments, which ensures:

• transparent data processes (collection, storage, analysis, and reporting), • effective collaboration and coordination of efforts, • integration of data from multiple sources, • consistent data security and access policies and procedures, and • unbiased measurement and reporting.

The mission of the Assessment, Data, and Evaluation team is to promote data-driven improvement and decision-making that enables students and staff to reach their potential. This work is guided by the principles of collaborative inquiry to facilitate action within each phase of the continuous improvement cycle.

• Planning: Developing data-based action plans and goal (target) setting. • Data Collection: Collecting data through assessments and data information systems, which includes data organization, storage, interoperability, and communication. • Data Analysis: Facilitating data access, analysis, and reporting. • Evaluation: Supporting the interpretation of data and informing actions and improvement.

The Assessment, Data, and Evaluation team also completes several district, state, and federal reports throughout the year, including the Annual Progress Report (APR), Comprehension School Improvement Plan (CSIP), Student Reporting in Iowa (SRI), BEDS, Civil Rights, and Every Student Succeeds Act (ESSA) reporting.

2018-19 Major Accomplishments • Enhanced secondary scheduling and academic planning processes through increased utilization of Infinite Campus tools. • Increased access and equity in the Central Campus admissions process through Infinite Campus tools. • Redesigned Infinite Campus training based on user feedback. • Developed and released data error dashboards and reports to increase data quality. • Enhanced workflows and reporting in BusinessPlus. • Developed and released financial reporting dashboards.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 390 • Increased the accessibility of data reports to the community through the public website. • Piloted and refined the DMPS Collaborative Problem-Solving Process with school leadership teams, increasing capacity for data usage and data-based decision making. • Facilitated the Self-Assessment of MTSS Implementation (SAMI) with school leadership teams to build collective understanding of Multi-Tiered System of Supports (MTSS). • Formed elementary school, middle school, and high school assessment advisory committees with various stakeholder representatives to guide the balanced assessment plan for schools. • Successfully implement the new state accountability test—Iowa Statewide Assessment of Student Progress (ISASP).

FY 2020 Goals • Expand the use of the DMPS Collaborative Problem-Solving Process at the school level as a vehicle for continuous school improvement. • Create data literacy modules for staff, building skills to leverage data in supporting student performance and equity. • Promote continuous evaluation in the DMPS culture, evaluating both implementation and outcomes. • Further align reporting dashboards to district goals and priorities. • Continue to enhance process efficiencies using data system tools (i.e., Infinite Campus, BusinessPlus, and Qualtrics).

Director of Research & Data Management | Dr. Mary Grinstead, Ph.D.

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-7664 | F: 515-242-7377 | E: [email protected]

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 391 COMMUNICATIONS & PUBLIC AFFAIRS The Communications & Public Affairs department works closely with administration and staff to inform parents, employees and the community about what is happening in the school district. The department handles all media requests, publishes the TheWeek@DMPS e-newsletter and other district and school publications, maintains the district web site and social media presence, creates content for the district’s cable channel (DMPS-TV), provides graphic design and marketing support for the school district, and works with the Superintendent and Community Legislative Action Team on policy priorities.

2018-19 Major Accomplishments • Completed the redesign and launch of a new edition of dmschools.org; the site averages approximately 150,000 visitors and 1 million page views per month. • Provided support to major events including the 3rd annual Summit on School Climate and Culture and the 2nd annual Youth Diversity Summit. • Updated the district’s graphic standards and brand manual. • Assisted in district’s application that led to the Magna Award from NSBA. • Provided assistance to DMPS Foundation in promoting their OneRun event. • Launched “Extra Credit” as a new interview program on DMPS-TV. • Continued to grow social media engagement, including surpassing 16,000 Twitter followers and 45,000 Facebook followers. • Provided on-going support to Human Resources for marketing and events. • Expanded district’s online photo library on Flickr to more than 49,000 images viewed over 32 million times.

FY 2020 Goals • Continue to grow social media engagement. • Work with other district departments to improve major DMPS events. • Work with other district programs to increase presence at community events. • Communicate changes ahead for 2019-20 school year. • Expand DMPS-TV programming. • Organize exhibit of DMPS photography. • Support recognition and award opportunities for DMPS.

Director of Community Relations & Public Affairs | Phil Roeder

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-8153 | F: 515-242-7710 | E: [email protected]

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 392 INTERNAL AUDIT Internal audit is an independent activity that is guided by a philosophy of adding value by offering ways to enhance and protect district’s value by providing risk-based and objective assurance, advice, and insight. The Internal Audit department assists the Superintendent and the Board of Directors in accomplishing their objectives by using a systematic, disciplined, and risk- based approach to evaluate and contribute to the improvement of the district’s governance, risk management, and control process. Internal Audit conducts activities in compliance with district objectives and policies, as well as adherence to the mandatory elements of The Institute of Internal Auditors’ International Professional Practices Framework, including the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the International Standards for the Professional Practice of Internal Auditing, and the Definition of Internal Auditing.

2018-19 Major Accomplishments • Provided robust support and reporting to management and external auditors. • Supported the district’s risk management process. • Supported the internal audit resource network within the Council of the Great City Schools and other professional organizations.

FY 2020 Goals • Develop and execute risk-based audit plan. • Continue evolving the district’s risk assessment process. • Continue expanding audit’s collaborations and advisory efforts. • Expand audit’s external auditor support and internal quality assessment work.

Internal Auditor | Brett Zeller, CPA

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-7685 | F: 515-242-7982 | E: [email protected]

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 393 OFFICE OF BUSINESS & FINANCE

The Office of Business & Finance develops Accounts Payable and administers a multi-million dollar Fiancial Services budget, which is the largest school district Accounts budget in Iowa and the second largest local Treasury & Receivable Investments governmental budget in the state. Business Benefits / Risk & Finance manages millions of dollars in Management revenue, investments, and debt on a daily, Wellness weekly, monthly, and quarterly basis. The Employee Services Office also manages the implementation of resource allocation, provided analysis and Compensation recommendations to the Board of Grants Directors, and incorporates both the Office of Business & & Finance Business of Office Payroll Treasurer and Board Secretary roles. The Continuous Improvement Office of Business & Finance includes Financial Services, Treasury & Investments, Employee Services, Grants, and Continuous Improvement.

Business & Finance has been nationally recognized for excellence in financial management and in budget presentation by the Association of School Business Officials (ASBO) and by the Government Finance Officers Association (GFOA) as a leader in its accounting and reporting of public finances and the annual budget presentation.

Chief Financial Officer | Vacant

2323 Grand Avenue, Des Moines, IA 50312 P: 515-242-7745 | F: 515-242-8295 | E:

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 394 FINANCIAL SERVICES Financial Services incorporates business, accounting, and budget operations; functions include compensation, position control, and long-term forecasting. The mission of the Business & Finance Financial Services department is to provide analysis, insight, internal control, objectivity, and transparency to multiple constituents pertaining to district-related financial resources. The department continues to make great strides in providing greater insight and analysis, while strengthening the internal control environment through the implementation of more effective and efficient solutions for all users.

2018-19 Major Accomplishments Business Operations • Collaboratively worked to create departmental “Mission – Purpose – Culture” norms. • Continued building a dashboard for internal and external uses for collaboration of the assessment groups. • Served as the demonstration department for continuous improvement solutions and continued to be a leader in the organization in this area. • Performed multiple Continuous Improvement reviews to enhance processes for end users. • Successfully negotiated new agreements with all four labor units.

Accounting Operations • Implemented key blocks to reduce errors from field. • Created an automated monthly budging budget summary report. • Revised process to upload cash receipts, saving users time. • Implemented bulk upload of technology invoices, eliminating manual data entry. • Began implementation of a cost accounting system. • Served on a statewide advisory group form the implementation of Every Student Succeeds Act financial requirements • Published the district’s first Popular Annual Financial Report.

Budget Operations • Successfully implemented a new forecasting tool that incorporates all facets of the revenue and expense streams, enhancing the district’s forecasting abilities and consolidate analysis. • Presented at local, regional, and national conferences on topics pertaining to how to systematically drive cost reductions during budget shortfalls. • Participated in the GFOA Alliance for Excellence in School Budgeting. • Held several community forums on the budget and the budget process, including virtual components.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 395 FY 2020 Goals Financial Services will… • Prepare ongoing, timely financial analysis to guide the reduction of $24.7M of expenditures by March 1, 2020 to be implemented in FY 2021. • Identify up to $10M in current expenditures that can be reallocated to support student learning goals by March 1, 2020 to be implemented in FY 2021 to further support the district’s Wildly Important Goal. • Imbed The 4 Disciplines of Execution principles within the Financial Services department. • Develop Key Performance Indicators and Scorecards to measure progress. • Improve financial processes to free up resources (as measured by money and/or time) for other tasks. • Continue to refine the budget development processes ensuring a collaborative and inclusive process is employed that enables key stakeholders’ thoughts to be considered while expanding the touchpoints. • Continue to develop a robust five year outlook for the district, ensuring the budget reflects the district’s top priorities. • Continue to expand the implementation of cost accounting, including incorporation into the decision-making processes throughout the district. • Publish a public-facing financial dashboard that is easy for stakeholders to understand and see how the resources are utilized in the district. • Update all procedure manuals (internal and external) to accurately reflect the department’s processes ensuring continuity of operations. • Improve the department’s overall outcomes pertaining to employee engagement.

Controller | Nick Lenhardt, CPA

2323 Grand Avenue, Des Moines, IA 50312 P: 515-242-7718 | F: 515-242-8295 | E: [email protected]

Accounts Payable Accounts Payable is responsible for the district’s disbursement process — paying for district-related purchases, goods and services — as statutorily appropriate. All requests are reviewed for compliance by this department. Accounts Payable uses PowerSchool BusinessPlus and interfaces programs from other BusinessPlus modules, Formsite, and the Bank of Montreal. The department utilizes a variety of payment options including ACH- Direct Deposits, Procurement Card Payments, and paper check. AP staff works closely with district staff and vendors to ensure accurate and timely payments.

2018-19 Major Accomplishments • Continued to enroll new and existing vendors for electronic payments and reduce cost per payment.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 396 • Expanded AP system utility upload process for vendors with multiple invoices via batch – in FY 19 added: o Riverside Technology Inc. – device repair o Workers Compensation Vendor Payments o Food Service and Student Fee Refunds o Community Education Instructors o Expanded Casual Labor to include Run DSM Artists and Mentors • Reduced the number of p-Card transactions over 60 days thus increasing accuracy of financial statement. • Provided BMO Spend Dynamics access and training to Office Managers and Bookkeepers allowing them to independently troubleshoot pCard questions. • Reduced the number of AP Errors: o Duplicate or inaccurate payments o Late payments o Lost or missing invoices FY 2020 Goals • Offer excellent customer service to vendors and fellow DMPS employees by consistently providing accurate and timely payments. • Leverage technology to reduce the amount of manual data entry needed for high volume vendors. • Increase payments processed electronically. • Continue to increase accuracy of financial statements by further reducing days needed for pCard reconciliation. • Continue to develop and test Travel Approval & Claim Form: o Interactive with the Sub Finder System (if sub necessary) o Interactive with NOVAtime for Professional Development Tracking and to eliminate Duplicate Data Entry o Interactive with IFAS/AP Module for reimbursement request and pCard transactions

Business Manager | Judi Martens

2323 Grand Avenue, Des Moines, IA 50312 P: 515-242-7750 | F: 515-242-8295 |E: [email protected]

Accounts Receivable The district is involved with invoicing and billing customers for services provided. These areas include: transportation, special education, preschool, before-and-after school childcare, open enrollment, food service, shared programming, facility rental, and various small situations. The purpose of this team is to create a consistent accounts receivable structure district-wide.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 397 2018-19 Major Accomplishments • Increased RevTrak at schools to 100% accessibility for pay-at-site to reduce cash/check payments at schools. • Enabled online facility usage rental payments. • Continued to use eReserve for online advance ticket sales.

FY 2020 Goals • ncrease online payment and in-person credit card usage for event registrations, school fees, school sales, facility usage rental payments by 2% to reduce amount of cash/check payments. • Follow-up and collect on district-wide outstanding receivables. • Continue to research and implement, if necessary, a receipting module and a single- sign on to consolidate multiple payment platforms.

Accounts Receivable Supervisor | Jessica Buchheit

2323 Grand Avenue, Des Moines, IA 50312 P: 515-242-8185 | F: 515-242-7749 |E: [email protected]

TREASURY & INVESTMENTS The district maintains and updates cash flows to determine district needs based on revenues and expenditures. The district invests funds in excess of current needs in compliance with Board policies and Iowa Code. In order of priority, the goals of investing the funds are: to provide safety of the principal, maintain the necessary liquidity to match expected liabilities, and obtain a reasonable rate of return. As a role of Treasury, the district is also responsible for collecting and analyzing data for all bond issues within the district, as well as managing the district’s debt. The district routinely tracks key performance indicators for each department and monitors benchmarks compared to other districts similar in size throughout the United States.

2018-19 Major Accomplishments • Maximized use of cash flows to increase length and rate of return on investments with an average portfolio of $190M with interest earnings above $2M in a low rate environment. • Monitored and submitted key performance indicators to the Council of Great City Schools for analysis among districts nationwide. • Managed debt compliance and reporting, including annual report submission.

FY 2020 Goals • Continue to maximize the use of cash flows to increase investment earnings by at least 2%. • Continue to monitor and submit key performance indicators and benchmarks within the district on operations and instruction. • Continue to manage debt compliance and reporting. • Monitor leased computer device schedules and payments.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 398 Treasury Analyst | Jessica Buchheit

2323 Grand Avenue, Des Moines, IA 50312 P: 515-242-8185 | F: 515-242-7749 |E: [email protected]

GRANTS The district receives significant federal, state, and local grant funding each year to implement a variety of program initiatives. The district maintains a staff of Grant Specialists who research available funding opportunities and secure grant awards from a wide range of sources. In an effort to ensure the appropriate and efficient administration of grants, donations, and other contributions, the district utilizes a Grants Oversight Committee, modeled after Government Finance Officers Association (GFOA) Best Practices. This interdisciplinary, cross-functional committee consists of permanent members and rotating subject matter experts. The GOC consists of the Superintendent, Chief Officers, six permanent members (Chief Financial Officer, Grants Manager/Accountant, Grants Specialists, Program Evaluator for Research and Data Management, and Director of Federal and Grants Programs), and rotating staff members from departments who serve as subject matter experts. This committee analyzes grant opportunities before they are pursued, renewed, or continued to ensure appropriateness of fit with district priorities.

2018-19 Major Accomplishments • Secured more than $10 million in grant funds from a variety of local, state, and federal grantors in FY2019. • Implemented the Grants Oversight Committee, an interdisciplinary, cross-functional committee to ensure the appropriate and efficient administration of grants. • Collaborated with Chiefs and Executive Directors to prioritize grant needs across the district. • Co-facilitated staff approval process for newly-approved crowdfunding platform • DonorsChoose.

FY 2020 Goals • Continue to hold Grants Oversight Committee meetings and strategically assign grant opportunities to schools/programs in need, aligned with district priorities. • Continue to research grant opportunities and secure funding from local, state, and federal levels. • Continue to promote visibility of Grants protocols and procedures across the district. • Align grant evaluation outcomes to district monitoring goals, when applicable.

Grants Specialist | Lori Brenno

2323 Grand Avenue, Des Moines, IA 50312 P: 515-242-8215 | F: 515-242-7576 | E: [email protected]

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 399 CONTINUOUS IMPROVEMENT The mission of the Continuous Improvement department is to provide the district an established approach to evaluate all processes in order to identify opportunities for improvements leading to increased efficiencies, effectiveness, and greater student outcomes. To improve organizational performance and empower employees, time-tested continuous improvement tools and methodologies, including Lean and Six Sigma, are utilized.

2018-19 Major Accomplishments • Created internal cost analysis report which calculates indirect cost savings resulting from project time savings. • Completed 36 process improvement projects, resulting in time savings from removal of handoffs and transitioning from paper forms and manual processes to electronic. • Coached nine administrators to be Lean Leaders and trained eight additional employees in Lean methodology and tools. • Began phase one of master planning, determined DMPS’s foundational capabilities and began defining core processes within financial resources, student support services and human resources.

FY 2020 Goals • Complete phase one of master planning, define all core district processes and process owners within remaining foundational capabilities. • Begin phase two of master planning, document all standard operating procedures.

Continuous Improvement Coordinator | Emma Knapp

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-7858 | F: 515-242-7377 | E: [email protected]

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 400 EMPLOYEE SERVICES The Employee Services department was created to be a single point of contract for employees regarding benefits, compensation, payroll, risk management, and wellness. This department is charged with providing comprehensive and professional services that contribute to the value of Des Moines Public Schools and its employees. The team emphasizes customer service, accountability, and accuracy in each of the functions associated with the department.

Director of Employee Services | Cathy McKay

2323 Grand Avenue, Des Moines, IA 50312 P: 515-242-8131 | F: 515-242-7891 | E: [email protected]

Benefits / Risk Management The Benefits/Risk Management department coordinates the provision of comprehensive benefits and insurance on a district-wide level and strives to provide competitive benefits and customer service to employees during all stages of their careers. Additionally, Benefits/Risk Management manages the district’s property and casualty insurance plans and workers’ compensation.

Benefits Risk Management • Health, Dental, Vision, Life, and Disability • Property Insurance Insurance • Liability Insurance • 403b • Auto Insurance • DMTRS • Workers’ Compensation • IPERS • Unemployment Insurance • Medical/Dependent §125 • FMLA • Affordable Care Act • HBAC

2018-19 Major Accomplishments • Enhanced the employee benefit enrollment process to streamline the open enrollment process allowing for more accurate file transfer between the district and vendors, thus reducing timeliness and errors. • Implemented the interface between Benefitfocus and Business Plus allowing for automated transmission of data between the benefit and payroll systems. This reduced labor hours associated benefit processing by five hours per week. • Collaborated with external Benefitfocus users regarding process improvements and best practices. This provided an opportunity to audit existing processes and determine a process improvement plan moving forward. • Completed research regarding merging of IPERS and DMTRS and established communication regarding the continuation of DMTRS and the district commitment to the plan. • Added a new distribution option for DMTRS plan participants.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 401 • Automated the workers’ compensation injury reporting process by the creation of an interface between the employee data and the reporting system. This interface reduced the processing time associated with injury reports by eight hours per week. • Evaluated and standardized the liability insurance retrospective rating program.

FY 2020 Goals • Introduce mobile applications to employees to enhance accessibility. • Investigate additional voluntary insurance products to meet the diverse needs of our employee population. • Create and provide a comprehensive compensation statement to employees. • Implement process improvement plan for Benefitfocus platform to enhance employee communication and data reporting capabilities. • Begin using NOVAtime FMLA module to streamline the FMLA process and provide a more consistent reporting structure. • Monitor financial impact of benefit changes and provide quarterly reports.

Benefits/Risk Management Director | Cathy McKay

2323 Grand Avenue, Des Moines, IA 50312 P: 515-242-8131 | F: 515-242-7891 | E: [email protected]

Healthy U Wellness Healthy U is the district’s wellness program. Through the program, DMPS staff are provided opportunities to participate in a variety of activities ranging from wellness challenges, classes, preventive screenings, and other activities to help encourage employees to become the healthiest they can be. By participating in these established Healthy U wellness activities, staff have the opportunity to earn wellness dollars that are applied toward their employee contribution for their health insurance premiums. Staff can earn the entire employee contribution amount by being active, completing, and self-reporting the activity in all required categories.

Wellness • Biometric Screenings • Health Risk Assessments • Monthly Newsletter • Wellness Programming • Wellness Committee

2018-19 Major Accomplishments • Mindfulness-based nutrition program offered to staff, with 500 staff participating. • Wellness Champions planned and held over 250 unique health-related activities, challenges, and programs throughout the district.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 402 • Implementation of a Perks Program to all staff, allowing DMPS employees the ability to take advantage of local and nationwide financial savings. • Held monthly mental health webinars via our Employee Assistance Program vendor, Magellan Healthcare.

FY 2020 Goals • Expand Healthy U Incentive Program to spouses covered under DMPS health insurance. • Increased focus on social well-being as it relates to personal wellness and employee engagement in the district via Connections Matter classes and Wellness Champion programming. • Evaluate effectiveness of incentive program platform, tools, and incentive structure.

Wellness Coordinator | Katherine Northness

2323 Grand Avenue, Des Moines, IA 50312 P: 515-242-7791 | F: 515-242-7891 E: [email protected]

Compensation and Employee Data Center This team works closely with Human Resources, Financial Services, and Payroll teams within the district to facilitate budgeting authorized positions; record employee data (e.g., demographics, contracted pay, education and certifications, scheduled work day, leave balances, etc.); report on employee demographic, position, and salary data; and process updates to employee data (e.g., position/pay changes, updated personal information, evaluations, education/certification updates, etc.). The team utilizes the BusinessPlus and NOVAtime systems for tracking employee information and recording/tracking schedules and leave. The team emphasizes customer service, accountability, and accuracy in each of the functions associated with the department.

2018-19 Major Accomplishments • Managed the implementation of Position Control Regulation in the BusinessPlus system; facilitated the creation of reports, including budgeted position information to provide a clearer picture of vacancies and staffing levels throughout the district. • Supported cross-departmental support for Transportation and Metro Kids departments by utilizing the transfer feature within the NOVAtime system. Employees can systematically and accurately record the hours worked for each department and compensation will follow the appropriate funding sources.

FY 2020 Goals • Automation of processes and utilization of systems for workplace efficiencies. o FMLA request and approval process in NOVAtime o Hourly employee coaches to track time worked in NOVAtime vs. paper timesheets

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 403 o Annual coaching contract process o Tracking expiration dates for various actions required by Human Resources for the Early Childhood Associates, CNAs and Metro Kids employee groups o Streamline the “Bid” process for HR as required by the AFSCME agreement • Build capacity within the District by standardizing the job description review process and creating standard criteria for the District to use consistently when job responsibilities are modified and salary changes need to be made for positions.

Compensation Manager | Emily Truitt

2323 Grand Avenue, Des Moines, IA 50312 P: 515-242-8120 | F: 515-242-7576 |E: [email protected]

Payroll The Payroll department works closely with buildings, departments, and employees within the district to facilitate the accurate and timely calculation and disbursement of paychecks to employees of the sixth largest employer in central Iowa. Payroll utilizes BusinessPlus, NOVAtime, Formsite, and Aesop systems for the culmination of information on contracts, salaries, hours worked, and leaves taken and earned. Additionally, the payroll department calculates and pays the associated payroll taxes and deductions. Payroll emphasizes customer service, accountability, and accuracy in each of the functions associated with the department.

2018-19 Major Accomplishments • Developed Cyber Security Payroll procedure. • Completed Payroll Process manuals. • Completed Critical function documentation. • Reduced paper checks from 2017-18 to 2018-19 by 51%. • Developed NOVAtime reports • Managed NOVAtime SPA updates • Facilitated SL accruals annual to semi-monthly (non-bargained employees) • Facilitated BusinessPluss workshop system upgrades and add-ons • Facilitated EQPD/PD process improvements • Standardized ongoing repeatable workshops • Implemented EO direct deposit changes: web flow notification to employee

FY 2020 Goals • Continue monitoring NT clock/transfer • Implement NT Log-in screen improvements • NT report improvement - CT OT Attendance • NT farm leave issues identified and resolved • NT Analytics module reports developed

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 404 • NT Family sick leave cap functionality • Work with NT to identify speed issues • Standardize Levy/CS/Garnishment/Std Loan set up • Establish PY/AP vendor interface • Remote Off-site card reader • DMEA non-exempt employees to G4 • DMEA employees accrue sick leave and vacation semi-monthly • Quarter, Fiscal, and Annual Payroll procedure guides updated • Reduce PY paper checks to just students and staff grandfathered in • Add collection process to overpayment procedure • Complete pay calculator for mid-year hires – Associates • Build OM PY guide

Payroll Manager | Denise Roorda

2323 Grand Avenue, Des Moines, IA 50312 P: 515-242-7392 | F: 515-242-7749 |E: [email protected]

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 405 OFFICE OF HUMAN RESOURCES

The Office of Human Resources is responsible Certified Staff for the development and implementation of Board policies; implementation of union contract requirements; and the recruitment, selection, and assignment employees to schools Classified Staff and departments. Human Resources also administers job descriptions, personnel records, leave policies, disciplinary procedures, and Equity & Diversity applicable state and federal employment statutory requirements. In 2016-17, the Office of Human Resources (OHR) undertook many Volunteers efforts to further the work of the district, including: Office of Human Human Resources of Office • OHR leaders provided input and helped craft national human resources standards in collaboration with the American Association of School Personnel Administrators (AASPA). • OHR staff were trained and became certified in Human Capital Leadership in Education (HCLE). • OHR staff piloted HCLE training and certification in Iowa. The training and certification will be offered again for Iowa leaders and available for Iowa Evaluator re-licensure credit beginning summer 2017. • OHR staff conducted two national presentations on student data and equity-based hiring and recruiting strategies at the national AASPA Conference. • OHR staff presented at the AEA 267 Equity Conference on recruiting and “growing your own” staffing strategies.

Chief Human Resources Officer | Lilia Alvarado

2323 Grand Avenue, Des Moines, IA 50312 P: 515-242-7736 | F: 515-242-8251 | E: [email protected]

HUMAN RESOURCES - CERTIFIED STAFF Human Resources supports the recruitment and retention of the district’s nearly 5,000 employees. Of these employees, approximately 41% are classified staff.

2018-19 Major Accomplishments • Hired 329 new certified educators year to date: o 293 were hired in the teacher group: 92% white, 3% Hispanic, 3% black, 1% Asian o 27 were hired in the specialist group: 81% white, 3% Hispanic, 14% black o 9 were hired in the administrator group: 99% white, 1% Hispanic • Reviewed and updated 66 certified teacher job descriptions. • Developed a renewal process for all coaching and activities stipends.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 406 • Developed new survey tools for certified hiring. • Developed new questions for formal hiring of certified staff. • Developed new observation tools for formal hiring of certified staff. • Developed new writing prompts for formal certified staff. • Developed and implemented training to supervisors regarding stipends and online hiring tools. • Provided new administrators and senior administrators with training and support related to hiring, phase one plans, progressive discipline, board policy, employee handbook, and comprehensive agreement governance. • Developed and implemented job specific recruitment that resulted in pool hires in hard to fill areas of special education. • Provided incentive for classroom teachers to move from general education to special education positions (if certified): o One teacher transferred this school year. o Recruited seven possible teachers for 2019-2020 school year. • Focused work on recruiting school psychologist by posting through national associations, visiting college programs, and attending National Association of School Psychologist Conference (summer). • Lead elimination process for all Dean, School Improvement Leaders and Vice-Principals. • Lead elimination process for all Activities Directors. • Developed new job descriptions for Associate Principal with focus on equity. • Developed new job description for Director of Activities and student equity. • Developed, in collaboration with the OOS, the formal leadership hiring process. • Implemented formal leadership hiring process for Associate principal and Director of Activities and student equity. • Hired and onboarded 70 Associate Principals. • Hired and onboarded five Director of Activities and Student equity. • Networked with state and national leaders to implement national human resource standards. • Reviewed and used targeted hiring data for all groups to conduct job specific recruitment. • Reviewed and used retention data to target areas of turn over by work groups. • Developed and implemented certified mandatory reporting tracking. • Developed and implemented EEO self-disclosure form • Developed and implemented out of state guidelines for leadership travel related to recruitment. • Enhanced and implemented resign data. • Implemented tracking of conditionally licensed certified staff. • Implemented short term contracts for certified staff. • Continued work with Grow Your Own programs. 3D has 7 active members with 1 graduating spring 2019 and one student graduating each semester through Fall 2020.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 407 • Dream to Teach has 145 students participating. 28 students are juniors or seniors. Emily Behrens went to speak to all Dream to Teach and Urban Teacher Academy students at Central Campus about 3D and pathways to becoming a teacher. • 57 new hires (56%) elected the BLUE contract. 41 teachers graduated from Drake with a MSE in Culturally Responsive Leadership and Instruction in December 2018.

FY 2020 Goals • Partner with district wide leadership in the areas of employee evaluation and feedback. • Co-Develop and co-lead district wide talent develop as it related to leadership pipeline development. • Develop and utilize for recruitment, hiring and engagement a teacher advisory team that is representative of our student diversity. • Partner with district wide leadership in the analysis of building specific retention data. • Review and update certified administrator and specialist job descriptions (approximately 75 job descriptions)

Human Resources Director of Certified Staff | Tiffany O’Hara 2323 Grand Avenue, Des Moines, IA 50312 P: 515-242-7566| F: 515-242-7545 | E: [email protected]

HUMAN RESOURCES - CLASSIFIED STAFF Human Resources supports the recruitment and retention of the district’s nearly 5,000 employees. Of these employees, approximately 41% are certified instructional or support staff.

2018-19 Major Accomplishments Goal 1: Reduce turnover by 1% in high-turnover areas (Substitutes, Metro Kids, Bus Drivers, and Food Service). Gather baseline data for three years. • 11.85% average turnover; +3.21% over previous fiscal year. • Recruitment and advertising timeline, including: o Twitter, Facebook, district website, CareerBuilder, City View, Craigslist, DM HelpWanted.com, Glassdoor, Indeed, K-12 Job Spot, Teacher to Teacher, radio, TV ads, electronic message boards (school buildings) Infinite Campus Messenger, Announcements at DMPS school athletic events, Local College boards-DMACC, Drake, Grandview, Simpson, Billboards and DART bus message boards. o Conducted regular meetings with Evelyn K. Davis and the Latino Forum to collaborate on communication to the community regarding openings. • Held DMPS job fair December 2018 (Metro Kids, Food Service, Substitutes, Clerical Associates, AmeriCorps and Transportation). • Quarterly meetings and job fairs with local hiring agencies to continue partnerships (Areotek, Aureon, Cumulus, DMACC, Evelyn K. Davis, Goodwill of Central Iowa, Iowa Works, Iowa Workforce Development, Greater Des Moines Partnership, and Camp Dodge-National Guard). • Reviewed Gallup surveys and collaborated with supervisors on retention strategies (Oct, 2018-Feb 2019) Gallup scores decreased by 0.07%.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 408 • Weekly meetings with COO and Directors regarding hiring activity. • Number of candidates received after a recruitment activity; Increased number of applicants by 45.5% on the average after recruitment activity. Most successful –Infinite Campus Messenger and Evelyn K. Davis and Mini District job Fairs. • Distributed stay interview to Operations Directors and Metro Kids as a performance tool for employee retention (July 2018 and March 2019); Distributed to cabinet (January 2019). • Hired 550 new classified staff year-to-date (March 31, 2019): o Breakdown: . Casual Labor: 95 . Substitutes: 189 (132 sub teachers and 57 sub associates) . Non-substitutes: 266 (Bus driver, Bus Associate, Metro Kids, Food Service, Custodial, Specialist, Para, Clerical, Teaching Associates, etc.) • Year to date gender breakdown for classified staff (2,018 classified employees vs. 2,050 classified employees in the 2017-18 SY): o Increased the gender balance of male employees within classified positions by 32 staff members. Hired 135; 105 resigns; net increase 20 . Female: 73.68% (2017-18: 75.65%); reduction of 1.97% . Male: 26.31% (2017-18: 24.34%); increase of 1.97% • Year to date ethnicity breakdown for classified staff (2,018 classified employees vs. 2050 classified employees in the 2017-18 SY): o Caucasians: 74.33% (2017-18: 72.53%); +1.8% o African Americans: 12.53% (2017-18: 13.46%); -0.93% o Asian Americans: 5.69% (2017-18: 5.95%); -0.26% o Hispanic Americans: 5.59% (2017-18: 6.73%); -1.14% o Multiracial: 0.54% (2017-18: 0.53%); +0.01% o Indian Americans: 0.44% (2017-18: 0.34%); +0.10% o Pacific Islanders: 0.39% (2017-18: 0.09%); +0.30% o Unknown: 0.39% (2017-18: 0.34%); +0.05% o Total decrease of staff in underrepresented groups: 25.18%/-2% • Participated in mock interviews at the Connect 2 Careers office for the EARN job training program. (February 2019).

Goal 2: 92 % Substitute Fill Rate • Year-to-date fill rates (through March 2019): Overall: 78.41% (-5.64%from FY18); Teacher: 83.77% (-3.2% from FY18); Associates: 68.95% (-8.81% FY18). • Provided weekly orientation for new hires – 207 from July 2018 through March 2019 (Includes June 2018 hires). • Substitute satisfaction survey results year-to-date (SY 2018-19): 14,263 surveys (44% response rate) rating the substitutes experience resulted in an average of 4.6 out of 5. • Quarterly meetings with AESOP representatives to maintain and enhance the functionality of the system. • Held substitute and office manager forums to enhance best practices (January 2019) • Communicated best practices to principals and office managers (Ongoing). • Provided monthly electronic Substitute Newsletter (Ongoing).

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 409 • Monitored teacher and associate absenteeism-provided data to OOS for analysis (Quarterly). • Substitute frequency per week has decreased 2.5 in 2018 to 1.3 in 2019.

Goal 3: Ensure 95% of all employees complete required SafeSchools training • Monitored completion rates through March 2019: 66.12% of the employees are at 100% completion and 78.90% of all modules are completed. • Facilitated a review of all training material to determine usefulness (February 2019). • Developed a revised 4-year schedule for all staff (Ongoing). • Increased usage for developmental areas based on evaluations and disciplinary conferences throughout the year. • Employee survey: 3,089 surveys completed (52% response rate): o Results: (25% Extremely Satisfied; 66% Satisfied and 8% Dissatisfied) • Provided reminders to all staff until modules are completed (Monthly). • Communicated new schedule to supervisors for feedback and solicit training topics that are department specific (January-February 2019). • Reviewed and revised District and external modules (OSHA, Survey, etc.). • Provide technical support for all employees (Ongoing). • Ensured all new employees hired during the year are setup for training (Ongoing). • OSHA module required of all substitutes; results through March 2019: 60.5% modules completed.

Goal 4: Customer Service Excellence • Provide consistent information in the Monday Memo for administrators to review (Ongoing). • Increased visibility by attending district meetings and other functions (Ongoing). • Responded to customers within 24 hours/48 hours maximum (Ongoing). • Conducted New Hire Surveys within 60 days after start date (Ongoing) 71 surveys completed (12.9% response rate): o Survey Results Breakdown: . 80.3% of new hires were satisfied with the onboarding process . 19.5% of new hires were dissatisfied with the onboarding process . 96% of new hires felt they had the knowledge and tools to succeed in their position . 4% of new hires did not feel that they had the knowledge and tools to succeed in their position • Conducted Internal HR Customer Service Survey: July 2018 through March 2019 (Ongoing): o 43 Responses: o Survey Results Breakdown: . 90.7% were very satisfied with their experience working with HR personnel . 6.9% were satisfied with their experience working with HR personnel . 2.32% were dissatisfied with their experience working with HR personnel

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 410 Miscellaneous: • Participated in Lean exercise to reduce the number of hiring days. (June 2018, November 2018 and February 2019) (Ongoing): o Decreased overall number of days to hire by ten (10) days o Added one day turnaround option (interview, job offer and rec to hire same day) o Implemented online bidding for all groups • Employee Exit Survey: Year to date (SY 2018-19): 38 surveys were completed (10.5% response rate). • Updated Interview questions (March 2019). • Placed 12 students as summer volunteers or interns for the Evelyn K. Davis Summer Youth Program. (Print Shop, Central Stores, Technology, Howe Elementary and Metro Kids). • Conducted quarterly collaboration meetings with Office of Schools. (Monthly). • Conducted monthly collaboration meetings with Business and Finance. (Monthly). • Presented at Office Manager meeting (Summer 2018). • Participated in Cultural Proficiency review with Gilmara Vilanova-Mitchell. (April 2019). • Participated in Schools of Rigor Training with Susie Tallman (April 2, 2019). • Reviewed and updated Standard Operating Procedure for Progressive Discipline Sequence. • Five (5) year employee background rechecks conducted for 1,203 classified employees. • Lean standard operating procedures developed for: o All disciplinary letters with templates o Training Survey o AFSCME monthly new hires and resigns o Reviewed and updated SOP’s for: Onboarding/Hiring & Job Fairs, Casual Labor/Temp to Hire, Substitutes, Volunteers, Classified Staff

FY 2020 Goals • Improve classified staff turnover rate for hard to fill positions by 1%. • Achieve an overall substitute fill rate of 92%. • Obtain a SafeSchools completion rate of 95%. • Increase male staff by 1% and underrepresented staff members by 1%. • Five (5) year employee background rechecks (Yearly) • Facilitate training with Administrators/Supervisors: (June-July 2019) o Disciplinary Procedures o SafeSchools o Substitute system o Level 1 Investigations procedures o Reasonable Suspicion o Changes in Comprehensive Agreements o Interview techniques o Employee leave guidelines (i.e. sick leave, personal business)

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 411 Human Resources Director of Classified Staff | Sheila Mason 2323 Grand Avenue, Des Moines, IA 50312 P: 515-242-7659| F: 515-242-7545 | E: [email protected]

VOLUNTEERS The Volunteers team is responsible for the development and coordination of a district wide volunteer system which integrates community wide engagement into the daily activities of the Des Moines Public Schools, by providing a safe and reliable source of community volunteers. The primary focus of this position is to process all volunteer applications in the district and create procedures and best practices that allow schools to confidently use these services. The team works with all schools and offices in the district to offer the most effective and efficient use of volunteers.

2018-19 Major Accomplishments • Here Processed 994 volunteer applications (July 2018 – March 2019). • Integrated DHS authorization form into online application to streamline background check for volunteers. • Started 5-year re-checks of criminal history background for volunteers (2191 applicants). • Worked with DMPS AmeriCorps team to modify new national service criminal history check process for the onboarding of potential members. • Finishing conversion of all paper applications (1825 applicants) to the online volunteer application. • Met with schools throughout the year to train office managers, community school coordinators, and other relevant staff on volunteer management procedures.

FY 2020 Goals • Here Work with the Community Partnership team to develop procedures for community partners when the district conducts the background checks. • Work with AmeriCorps program staff to develop policy and procedures regarding the new national service criminal history check process. • Conduct second round of 5-year re-checks of criminal history background for volunteers (1152 applicants). • Work with Safety Compliance Specialist on generating reports from the T-Pass visitor management system regarding volunteer activity at school sites. • Work with Activities team to streamline volunteer coach application. • Create volunteer job description.

District Volunteer Coordinator | Eric Whitney

2323 Grand Avenue, Des Moines, IA 50312 P: 515-242-7944 | F: 515-242-7891 | E: [email protected]

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 412 OFFICE OF LEADERSHIP AND LEARNING Elemenatary Schools While Des Moines Public Schools is the Elementary Schools largest provider of public education in Iowa, Preschools the district does not take a one-size-fits- all approach to teaching students. High Schools Families in Des Moines enjoy an abundance of educational options from which to Middle Schools choose the best ones for their children. Secondary Schools IB The Office of Leadership & Learning encompasses all schools, teaching & Activities learning, and student & family services.

Curriculum

ELL Teaching &

Office of Learning & Leadership Learning G/T

Teacher Development

SPED

Student & Family Climate & Culture Services

Community Schools

Associate Superintendent | Matt Smith

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-7631 | F: 515-242-7396 | E: [email protected]

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 413 ELEMENTARY SCHOOLS Des Moines has great schools and learning opportunities for students in preschool through fifth grade. DMPS serves 15,500 students in 38 elementary schools throughout the city. Elementary schools are comprised of communities of staff and parents committed to working together to support and ensure the academic success of students. Each neighborhood school is unique, and school improvement efforts are designed to meet the needs of students. Several schools feature continuous or adjusted calendars.

The Elementary Schools department provides a wide range of opportunities to meet the academic interests and abilities of each student. A variety of services are offered to students, including Special Education, English Language Learners, Gifted & Talented, and comprehensive support programs. Educational programming offered to students includes International Baccalaureate, Montessori, and Artful Learning. Preschool programming offers an opportunity for children to develop readiness skills for kindergarten.

2018-19 Major Accomplishments • The percent of kindergarten students meeting benchmark on the FAST Assessment increased by 11.78 (from 52.22 percent in the fall of 2018 to 64.00 percent in the spring of 2019). • The percent of third grade students meeting benchmark on the FAST Assessment increased by 0.51 percent (from 52.35 percent in the spring of 2017 to 52.86 percent in the spring of 2019). • The percent of second grade students meeting or exceeding the fall to spring projected growth target increased by 11.30 percent (from 44.50 percent in the spring of 2017 to 55.80 percent in the spring of 2019). • The percent of third grade students meeting or exceeding the fall to spring projected growth target increased by 7.44 percent (from 44.95 percent in spring of 2017 to 52.39 percent in the spring of 2019). • The percent of expected growth met by second grade students increased by 18.16 percent (from 88.67 percent in the spring of 2017 to 106.83 percent in the spring of 2019). • The percent of expected growth met by third grade students increased by 15.44 percent (from 83.70 percent in the spring of 2017 to 99.14 percent in the spring of 2019). • The percent of second grade students meeting the progressing or on track for college and career readiness benchmarks on the MAP Assessment increased by 1.99 percent (from 58.42 percent in the spring of 2017 to 60.41 percent in the spring of 2019). • The percent of third grade students meeting the progressing or on track for college and career readiness benchmarks on the MAP Assessment increased by 0.07 percent (from 56.38 percent in the spring of 2017 to 56.45 percent in the spring of 2019).

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 414 FY 2020 Goals • Increase the percent of K-5 students who meet or exceed on track for college and career readiness cut point on NWEA MAP in literacy and math by 3%. • Increase the percent of K-5 students who meet their fall to spring projected growth target on NWEA MAP in literacy and math 3%. • Increase projection of K-3 students meeting FAST benchmark to 80%. • 92% of K-3 students meeting their literacy benchmark. • Health of Core for AA males to meet 80%. • Continue to deepen implementation of Schools For Rigor and have 100% of schools show an increase in their overall score as measured using Trend Tracker. • On board additional buildings for Schools For Rigor. • Expand resources and tools to support 100% SRG implementation with the use of Standards Tracker.

Executive Director of Elementary Schools | Susan Tallman

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-7725 | F: 515-242-7579 | E: [email protected]

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 415 Directors of Elementary Schools | Greg Grylls / Barry Jones / Mike Lord / Wayne Knutson

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-7871 | F: 515-242-7579 E: [email protected] | [email protected] | [email protected] | [email protected]

Preschool Programs Des Moines Public Schools’ Early Childhood Programs provide quality learning experiences to help promote growth of young children and their families. We do this by offering free quality preschool with several options to best meet the needs of families, including a variety of locations, class times, and half- or full-day plans.

All of the DMPS preschool sites are staffed by certified teachers, the leading indicator of quality programming that holds to strict standards and is research-based. The Pre-K curriculum also features the availability of an array of support services ranging from home visits to family events to screening referrals.

In each of the last three years, students who attended preschool scored higher in all six components of the Phonemic Awareness Profile [PAP], an instrument administered annually to district kindergartners. Those results are part of the mountain of evidence demonstrating that investment in quality preschool programs pays exponential dividends down the road in terms of a myriad of reduced social costs.

Starting right from the Pre-K level and straight through high school graduation, Des Moines schools are at the forefront of 21st century public education.

2018-19 Major Accomplishments • Among the non-special education kindergarten students that attended Des Moines Public School preschool 64.57% met the fall FAST Reading Assessment benchmark. Among the non-special education kindergarten students that attended a Des Moines Public School partner preschool 67.91% met the fall FAST Reading Assessment benchmark. Among the non-special education kindergarten students that attended another preschool 62.42% met the fall FAST Reading Assessment benchmark. Among the non-special education kindergarten students that did not attend preschool 28.90% met the fall FAST Reading Assessment benchmark. • Among the non-special education kindergarten students that attended Des Moines Public School preschool 62.96% met the fall FAST Math Assessment benchmark. Among the non-special education kindergarten students that attended a Des Moines Public School partner preschool 67.91% met the fall FAST Math Assessment benchmark. Among the non-special education kindergarten students that attended another preschool 63.27% met the fall FAST Math Assessment benchmark. Among the

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 416 non-special education kindergarten students that did not attend preschool 36.91% met the fall FAST Math Assessment benchmark. • The percent of preschool students meeting or exceeding benchmark on the GOLD Assessment in the Literacy Domain increased by 71% (from 14% in the fall of 2018 to 85% in the spring of 2019). • The percent of preschool students meeting or exceeding benchmark on the GOLD Assessment in the Math Domain increased by 67% (from 7% in the fall of 2018 to 74% in the spring of 2019). • 87% of DMPS preschool students met or exceeded benchmark on the GOLD Assessment in the Social Emotional Domain. 85% of Partner preschool students met or exceeded benchmark on the GOLD Assessment in the Social Emotional Domain. • 85% of DMPS preschool students met or exceeded benchmark on the GOLD Assessment in the Literacy Domain 81% of Partner preschool students met or exceeded benchmark on the GOLD Assessment in the Literacy Domain. • 74% of DMPS preschool students met or exceeded benchmark on the GOLD Assessment in the Math Domain 74% of Partner preschool students met or exceeded benchmark on the GOLD Assessment in the Math Domain.

FY 2020 Goals • Continued preparation for kindergarten as evidenced by FAST and MAP scores of children that attend preschool. • Continue to cultivate community partnerships to best leverage resources for children and families. • Continue to align department and district initiatives including Schools for Rigor, MTSS, Cultural Proficiency.

Preschool Sites DMPS Early Learning Centers DMPS Neighborhood Schools • McKee • Capitol View • Mitchell • Cowles • Jesse Franklin Taylor • McKinley • Woodlawn • Moulton • Smouse • Walnut Street Community Partner Locations • Christ the King Church • Science Center of Iowa • Conmigo Early Education Center • St. Anthony Church • Evelyn Davis Early Learning Academy • St. Augustin Church • Grace Methodist Church • St. Joseph Church • Holy Family Church • St. Theresa Church • Holy Trinity Church • Westminster Presbyterian Church • Oakridge Early Enrichment Center

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 417

Early Childhood Programs Administrator | Susan Guest

111 Porter, Des Moines, IA 50315 P: 515-242-8424 | F: 515-285-7457 | E: [email protected]

SECONDARY SCHOOLS The Secondary Schools department offers a wide variety of programming to support the confidence and building needs of adolescent learners in the city. Des Moines serves nearly 16,000 secondary students in 10 middle schools, six high schools, specialized programs located throughout the city, and at Central Campus designed to support students city-wide. Academic programs include AVID, STEM, Career & Technical Education, International Baccalaureate, and Advanced Placement offerings, all bolstered by an increasing array of engaging student activities and community partnerships at every campus. The talents of students and staff in DMPS middle and high schools is unmatched. Teachers have been recognized for their professional excellence by numerous state and national organizations, and students have succeeded at the highest levels of academic, athletic, and creative arts.

2018-19 Major Accomplishments • All five comprehensive high schools on Iowa AP Top 50 Index. • The percent of eighth grade students meeting fall to spring projected growth targets on the Math MAP Growth Assessment increased by 1.02% (from 53.19% in the spring of 2017 to 54.21% in the spring of 2019). • The percent of ninth grade students meeting fall to spring projected growth targets on the Math MAP Growth Assessment increased by 2.25% (from 44.50% in the spring of 2017 to 46.75% in the spring of 2019). • The percent of fall to spring projected growth met for ninth grade students on the Math MAP Growth Assessment increased by 22.79% (from 37.66% in the spring of 2017 to 60.45% in the spring of 2019). • The percent of ninth grade students meeting the progressing or on track for college and career readiness benchmark on the Math MAP Growth Assessment increased by 4.04% (from 55.67% in the spring of 2017 to 59.71% in the spring of 2019). • Among the ninth grade students enrolled in Algebra I each year or in previous years, the percent of ninth grade students completing Algebra I with a C or higher by the end of 9th grade increased by 4.21% (from 55.12% in 2016-17 to 59.33% in 2018-19. The ELL student group made the greatest gains increasing from 22.71% in 2016-17 to 40.08% in 2018-19.

FY 2020 Goals • Continue progress eliminating the effects of systemic racism for traditionally underserved and marginalized student groups. • Increase the percent of 6-10th grade students who meet or exceed on track for college and career readiness cut point on NWEA MAP in literacy and math by 3%.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 418 • Increase the percent of 6-10th grade students who meet their fall to spring projected growth target on NWEA MAP in literacy and math by 3%. • Health of Core for 6-12th African American males meet or exceed 80%. • Continue to deepen implementation of Schools For Rigor and have 100% of schools show an increase in their overall score as measured using Trend Tracker. • On-board one additional building for Schools For Rigor. • Continue trend of zero expulsions. • Increase projected graduation rate to 85%. • Maintain all five comprehensive high schools on the Iowa AP Top 50 Index.

Executive Director of Secondary Schools | Tim Schott

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-7871 | F: 515-242-7702 | E: [email protected]

Director of High Schools | Mike Vukovich

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-7871 | F: 515-242-7579 | E: [email protected]

Director of Middle Schools | Corey Harris

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-7871 | F: 515-242-7579 | E: [email protected]

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 419 IB Programs Des Moines Public Schools offers students and families with educational choices not found in much of Iowa. The International Baccalaureate (IB) Programme is one such example. In 2008, DMPS became the first school district in Iowa to offer the world-renowned IB Programme as another approach to learning for students. Today, the IB program in Des Moines has grown to include ten schools serving more than 4,500 students.

Director of IB Schools K-12 | David Johns

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-7725 | F: 515-242-7579 | E: [email protected]

Student Activities The Student Activities department works to provide all K-12 students with equity of opportunities and access to engage in meaningful and structured after school programming. Activities include — but are not limited to — drama, choir, band, cheerleading, dance, athletics, and intramurals. Student Activities works to create and develop community partnerships to enhance afterschool programming and connect students with resources and leaders within and around Des Moines. It is the goal of Activities to increase the hope, engagement, well-being, and strengths of all students.

District Student Activities Coordinator | Jason Allen

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-8377 | F: 515-242-7396 | E: [email protected]

TEACHING AND LEARNING Des Moines Public Schools provides students with a well-rounded curriculum to prepare them for the next stage of their lives in the 21st century. DMPS provides students with more options to meet their educational needs and interests than any place in Iowa. From programs such as Advanced Placement and International Baccalaureate to Special Education services to educating English Language Learners, the school district provides educational program as diverse as the people who learn and live in our community.

Executive Director of Teaching & Learning | Noelle Tichy

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-7938 | F: 515-242-8296 | E: [email protected]

Academic Curriculum Curriculum consists of the following curricular areas: Career & Technology Education, English/Language Arts/Literacy, Mathematics, Performing & Visual Arts, Physical Education & Health Science, Science, Social Studies, and World Languages. Information

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 420 about each of these curriculum areas can be found on the district web site. The Curriculum department also supports a wide range of additional educational opportunities and programs for students in Des Moines that can be explored on the district web site.

Director of Teaching & Learning - Elementary | Kelly Schofield Director of Teaching & Learning - Secondary | Sarah Dougherty

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-8170 | F: 515-242-8296 E: [email protected] | [email protected]

English Language Learner Program The English Language Learner (ELL) program continues to experience rapid growth in terms of numbers served and the diversity of cultures and languages in the district. The district serves more than 6,800 ELL students with nearly 150 dedicated teachers and staff — including bilingual community outreach workers who speak various languages and dialects — at 53 sites throughout the community. More than 100 languages and dialects are spoken in the households that comprise Des Moines Public Schools. In the 2016-17 school year, the ELL program added a Director position in order to increase leadership capacity at the district level.

ELL Vision: The Des Moines Public Schools is committed to being a model of urban education for English learners. We will provide culturally relevant, student responsive educational programming that is delivered by effective teaching staff and practitioners.

ELL Mission: The mission of the ELL department is to support all educators’ knowledge of best instructional practices with culturally and linguistically diverse students so that English Language Learners may demonstrate their mastery of the English language in speaking, listening, reading, and writing. To that end, we recognize that English Language Learners will attain their personal and academic life goals by building their academic knowledge on the foundation of their cultural and linguistic heritage.

ELL Director | Pablo Ortega

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-7853 | F: 515-242-7726 | E: [email protected]

Gifted & Talented Program The district systematically identifies and supports students with exceptional abilities or potential in the areas of advanced intellectual skills, specific ability aptitude, creative endeavors, and/or the arts, in accordance with Iowa Code. To meet the needs of identified Gifted & Talented (GT) students, services are offered throughout the district that reflect the multiple talents, challenges, and cultural diversity of the district’s population. In addition, the district supports research-based professional development opportunities so the program can

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 421 provide consultation and training for district staff in an effort to ensure all identified students continue to learn and achieve at levels commensurate with their exceptional abilities.

GT Supervisor | Joleen Teske

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-XXXX | F: 515-242-XXXX | E: [email protected]

Teacher Development The Teacher Development program covers an array of development and leadership opportunities for DMPS teachers. The overall program includes the mentoring and induction program for first and second year teachers, the Alternative Teacher Contract (ATC), Dream to Teach, and the instructional coaching program.

Executive Director of Teaching & Learning | Noelle Tichy

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-7938 | F: 515-242-8296 | E: [email protected]

STUDENT & FAMILY SERVICES Des Moines Public Schools is committed to providing students of all abilities with access to a free and appropriate education to prepare them for the next stage of their lives. Toward that goal, Student & Family Services provides specially designed instruction, accommodations, supports and related services to those students found to be eligible under Early ACCESS, Special Education or Section 504. In addition, school climate and community engagement activities are facilitated by the department.

2018-19 Major Accomplishments • Trained multiple staff on the Orton Gillingham methodology for implementation in classrooms. • Held a successful School Climate Summit. • Expanded the Community Schools program. • Successfully merged School Climate and Community Schools into the Student & Family Services department to more seamlessly and efficiently serve all students.

FY 2020 Goals • Continue to develop a special education tab in Tableau. Train support staff on its use and make decisions about next steps. • Train additional instructional staff and implement Orton Gillingham methodology in • more classrooms. • Create and implement professional development for special education associates in the • area of behavior.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 422 • Expand the Des Moines Training Team (DMTT) to include differentiated support at all levels including administrators, teachers and special education associates. • Continue to expand implementation of Multi-Tier Behavior Framework. Hold FY 20 School Climate Summit. • Implement federal grant and continue to implement Community Schools activities.

Executive Director of Student & Family Services | Shelly Bosovich

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-7714 | F: 515-242-8286 | E: [email protected]

Special Education Student & Family Services implements a comprehensive Child Find system to ensure that all children (birth to age 21) who are in need of early intervention, Section 504 accommodations, or Special Education supports and services are located, identified, and offered services.

Special Education and Early ACCESS teachers, school psychologists, school social workers, special education consultants, speech and language pathologists, occupational therapists, and physical therapists are provided through Student & Family Services to meet the unique and individual needs of students. Early ACCESS staff is on duty year-round to meet the needs of infants and toddlers. Instructional support services are provided in every comprehensive school in the district as well as in other settings determined to be appropriate to meet the individual needs of a student, including hospitals, special schools, and locations in the community. Approximately 6,000 students (including infants and toddlers) were provided individualized services during the 2016-17 school year.

Special Education Administrators:

Angie Constable — E: [email protected] Katie Cook — E: [email protected] Roxanne Cumings – E: [email protected] Becky Curry – E: [email protected] Susan Geels — E: [email protected] Susan Hope — E: [email protected] Randi Oleson — E: [email protected] Gail Soesbe — E: [email protected] Cindy Weisz — E: [email protected]

Climate & Culture Des Moines Public Schools was awarded a School Climate Transformation Grant in 2014, with the singular purpose of implementing a Multi-Tier Behavior Framework (MTBF). The implementation of the first District-Wide MTBF brought together multiple isolated teams and programs under one unified framework. All school sites, including early childhood,

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 423 alternative programs, and comprehensive schools have implemented tier 1 of the MTBF with fidelity and almost 50% of schools have implemented Tier 2 with fidelity.

The implementation of the MTBF has resulted in a redesign of the student discipline code and creation of a data information systems allowing for Tier 1 and 2 teams efficiently use the data based problem solving process. This alignment has streamlined support for student behavior, including support for bullying and harassment (Iowa Code 280.28, Title IX), expulsionairy events, crisis response, and juvenile Court support.

Director of School Climate Transformation | Jake Troja

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-7871 | F: 515-242-7579 | E: [email protected]

Community Schools Des Moines Public Schools is a partner in the Coalition for Community Schools because we believe helping students and families meet basic needs at home and, in the community will support the district’s effort to prepare students for the next stage of their lives. It’s one more way DMPS is becoming the model for urban education in the United States. The guiding principles for Community Schools are to create, strengthen, and expand the bridge between the school and the community. Community Schools Coordinators work with their school teams to create a comprehensive continuum of internal and external supports to ensure students’ personal and academic success. These supports fall under the general categories of: basic needs (food, shelter, school supplies, etc.), on-site health services, neighborhood and community engagement, student enrichment programs, behavioral health and social supports.

Community Schools Coordinator | Allyson Vukovich

2100 Fleur Drive, Des Moines, IA 50321 P: 515-242-8376 | F: 515-242-7396 | E: [email protected]

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 424 OFFICE OF OPERATIONS

Operations oversees the management and Construction function of the infrastructure for Iowa’s Management largest provider of K-12 public education, which includes 72 district facilities and Custodial Services encompasses almost six million square feet of space. In addition, the Office of Facility Services Operations directs efforts that have made Des Moines Public Schools a national leader in energy conservation. U.S. Food & Nutrition Environmental Protection Agency and the U.S. Department of Energy recognizes Des Purchasing Moines Public Schools an ENERGY STAR Central Stores Partner of the for Sustained Excellence.

Office of Operations of Office Technology Fifty-seven DMPS schools have been Print Shop designated as ENERGY STAR certified schools. Transporation

Chief Operations Officer | Bill Good

1917 Dean Avenue, Des Moines, IA 50316 P: 515-242-8321 | F: 515-265-8702 | E: [email protected]

CONSTRUCTION MANAGEMENT DMPS oversees millions of dollars in improvements to the district’s schools through Statewide Penny funds, Physical Plant and Equipment Levy (PPEL) and various other funding sources. Improvements have ranged from the renovation of historic structures to the construction of new facilities. As each project gets developed, a number of considerations are evaluated. First and foremost is how will this project meet the intent of the Mission and Vision statement for the district and how will this project benefit the safety and learning environment of our students. Other considerations for each project include: ADA compliance, sustainable design, security, technology, energy efficiency, acoustics, signage, aesthetics and future advances in controls and systems such as solar. Input from staff and consultants help to make each project a success.

2018-19 Major Accomplishments (Year 4 of 5-year plan) • New construction projects include: gym and music room addition at Howe; gym, music and kitchen addition at Lovejoy; gym, four classrooms, and Boys & Girls Club addition at Studebaker; and classrooms, greenhouse and storage additions at Ag Science. Each of these projects also include related renovation.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 425 • Renovation projects include: Family consumer science and science room upgrades at Brody, Hiatt, Hoyt, McCombs, Merrill, North and Weeks; walk-in cooler/freezer projects at Greenwood, Morris and River Woods; security upgrade at Central Campus; pool ADA and HVAC upgrade at East; art room upgrade at Hoover; pool HVAC upgrade at Lincoln; restroom upgrades at Madison; secure entry, offices and music classrooms upgrade at Merrill; folding door replacement in gym at North; flooring upgrades at Park; ADA compliancy for pool at Roosevelt; replace wood gym floor at Roosevelt; renovate for a multi-purpose room at Smouse; and pool equipment upgrade at Van Meter. • Sitework projects include: storm sewer and grease interceptor upgrade at Callanan; parking and playground expansion at Cattell; parking lot revision at Greenwood; parking lot replacement at McCombs; playground surfacing at McKinley; storm sewer upgrade at Meredith; student drop-off lane on Grand at Merrill; storm and playground surfacing at Morris; site improvements at Moulton.

FY 2020 Goals • New construction projects include: Multipurpose room additions at Jefferson and Pleasant Hill Elementary Schools. • Renovation projects include: Auditorium upgrades at Callanan and Weeks; acoustics in library at Callanan; gym floor replacement at East; auditorium upgrade at East; science room upgrades at Harding, Meredith, Weeks and North; family consumer science upgrade at Lincoln; family consumer science and science room upgrades at Roosevelt; cafeteria panel wall replacement at Hoyt; wrestling room at Kurtz; classrooms added in library at Lincoln; community room upgrade at Monroe; walk-in cooler/freezer at Moulton; restroom upgrades at Park; renovate additional space at Walnut Street; and acoustics in gym at Windsor. • Sitework projects to include: Student drop-off and playground work at Brubaker; student drop-off at Jefferson and Oak Park; parking lot replacement at Lincoln; upgrade exterior lighting at Smouse; and add additional parking at Stowe.

Director of Construction Management | Darrell Gierstorf

1917 Dean Avenue, Des Moines, IA 50316 P: 515-242-8341 | F: 515-242-8466 | E: [email protected]

CUSTODIAL SERVICES A total of 241 custodial staff members — supervised by four specialists — provide cleaning, building maintenance, and safety support to school buildings and facilities throughout the district. The Custodial department is also responsible for contracts that service ongoing district needs, including mowing and field maintenance, integrated Pest Management, waste and recycling, cleaning and maintenance supplies, and equipment. Several environmentally “preferred” custodial products and supplies are used by staff to clean, sanitize, disinfect, stock, and perform floor care functions.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 426 2018-19 Major Accomplishments • Reduced staffing levels to 236 custodial staff members without sacrificing cleaning levels by identifying efficiencies and implementing new and improved equipment. • Initiated service with a new pest management company and utilize an online tracking and reporting tool for pest issues allowing the district to better monitor and control pest issues. • Custodial staff performed preventative maintenance and repair work on over 350 pieces of custodial equipment saving an estimated $60,000 by not sending items to a service center.

FY 2020 Goals • Continue to identify efficiencies / best practices for cost savings and improved cleaning. • Continue to improve collaboration between the custodial department and facilities department in all areas including troubleshooting mechanical issues, submission of work tickets, preventative maintenance, snow removal, and lawn care to resolve issues in a more timely and efficient manner and eliminating duplicate efforts. • Develop and implement five-year plans for equipment replacement & hard surface floor care

Director of Custodial Services | Bryan McEvoy

1917 Dean Avenue, Des Moines, IA 50316 P: 515-242-7980 | F: 515-242-8466 | E: [email protected]

FACILITY SERVICES Facility Services is responsible for the maintenance, security, and safety of almost six million square feet of buildings at 71 locations throughout the district. This includes nearly 65 acres of roof area and 46 acres of parking lots. The district employs a staff of 43 maintenance workers who perform specialized tasks such as carpentry, plumbing, electrical, painting, and general labor to perform scheduled and emergency work in all schools. Facility Services staff also monitors compliance standards in the areas of indoor air quality, the Americans with Disabilities Act, environmental issues, and the district safety program.

An 11-person security staff is responsible for monitoring all systems within the schools, including fire alarms, security/intrusion alarms, card access, and building automation systems through the central dispatch location. The security staff also provides night and weekend patrols of school buildings and grounds. The lead security staff member also acts as a liaison with the Des Moines Police Department and School Resource Officers (SROs).

2018-19 Major Accomplishments • Received ENERGY STAR Partner of the Year - Sustained Excellence from Environmental Protection Agency for the eighth straight year. • Increased work order completion frequency by implementation of tracking and reporting software.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 427 • Continued security enhancements from increased camera coverage, intruder function locking door hardware installation and additional card readers. • Increased Public Safety presence in schools by reallocating staff hours to provide more building coverage.

FY 2020 Goals • Continue to improve collaboration between the custodial department and facilities department in all areas including troubleshooting mechanical issues, submission of work tickets, preventative maintenance, snow removal, and lawn care in order to resolve issues in a more timely and efficient manner and eliminate duplicate efforts. • Continue to improve work order completion performance by proactive monitoring of production data and work quality. • Continue to operate our buildings in the most efficient manner to ensure proper indoor air quality and occupant comfort while managing District utility costs.

Director of Facilities | Jamie Wilkerson

1917 Dean Avenue, Des Moines, IA 50316 P: 515-242-7700 | F: 515-242-8467 | E: [email protected]

FOOD & NUTRITION Throughout the school year, close to 375 Food & Nutrition employees work to provide nutritious, safe food to the students and staff of Des Moines Public Schools. All children attending DMPS schools have access to meals that meet federal nutrition standards through the National School Lunch and Breakfast Programs. Families with incomes at or below 85% of the poverty level are eligible for free or reduced-price meals. Each school day, more than 14,000 breakfasts, 22,000 lunches, and 1,800 snacks are served at 63 schools throughout the district. Twenty-eight elementary schools participate in the Fresh Fruit and Vegetable Program, which provides a daily fruit or vegetable snack. Summer meals are provided at no cost at more than 30 locations during June, July, and August. Additionally, nutrition educators provide lessons and tastings in K-3 classrooms at 30 elementary schools.

2018-19 Major Accomplishments • Added two additional schools to the Community Eligibility Provision (CEP) to the already 45 schools that provide breakfast and lunch at no cost to all students. • Maintained a qualified workforce, by providing specific trainings and educational opportunities to staff while increasing employee engagement.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 428 FY 2020 Goals • Continue to expand access to no cost meals through CEP. • Provide cost saving measures without losing quality and maintaining excellence. • Expand the after-schools meals program with our community partners.

Director of Food & Nutrition | Amanda Miller

1225 2nd Avenue, Des Moines, IA 50310 P: 515-242-7636 | F: 515-242-8118 | E: [email protected]

PURCHASING Des Moines Public Schools is a major purchaser of supplies, materials, equipment, and services. In compliance with the state’s open records laws, the district posts all requests for products and services, as well as the outcomes of those requests.

2018-19 Major Accomplishments • Completed State-wide cooperative purchasing effort to procure bulk natural gas, as the lead agency. • Completed Phase I of the E- procurement vendor portal. • Developed framework, which will restructure the Purchasing Department. • Developed plans for the repurposing of the Prospect Support Center. • Concentrated on transportation related procurement: o Logistics Software o Maintenance Software o Bus Wash Enhancements FY 2020 Goals • Implement the reorganization of the Purchasing department. • Ensure a proper transference of information and institutional knowledge to new analyst.

Purchasing Supervisor | Mark Mattiussi

1917 Dean Avenue, Des Moines, IA 50316 P: 515-242-7751 | F: 515-242-7550 | E: [email protected]

TECHNOLOGY Technology provides service and support to prepare students and staff to be 21st century learners by providing a reliable and responsive network with enhanced technology and maximum efficiency. The department provides support for computers and tablets, physical and virtual servers, network and local printers, various audio/visual equipment, and specialized peripherals. In addition, the department provides software support for all district-approved applications and is responsible for the data and voice networks.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 429 2018-19 Major Accomplishments • Instilled a sense of urgency within cybersecurity and privacy, addressed the major and technical and policy changes related to cybersecurity and have enhanced the education and training of staff in this area. • Established cybersecurity protocols and procedures to assure we are prepared to handle the growing challenges we will face with future threats. • Continue to formulate our cybersecurity and breach remediation/containment plan.

FY 2020 Goals • Enhance our processes and implementation of our emergency mass notification system. • Leverage existing available infrastructure and IT assets for comprehensive coverage. • When possible, integrate all notification assets into one easy-to-use system with a single point of activation. Fill any gaps in notification coverage with innovative alerting endpoints. • Continue to improve our cybersecurity awareness within the district. Cyber threats are simply too prevalent, and their potential impacts too severe to be ignored. We need to continue to ensure that our staff and students understand and follow basic best practices for cybersecurity: o Expand our formal cybersecurity training program o Frequent test of our users’ cybersecurity awareness o Circulate major cybersecurity incidents in our district communications • Enhance our tools to keep the district network safe and secure.

Director of Technology Operations | Dan Warren

1915 Prospect Road, Des Moines, IA 50310 P: 515-242-8192 | F: 515-242-7377 | E: [email protected]

Central Stores In order to make the most efficient use of taxpayer funding, the district employs a central warehousing system, where routinely-used items can be received in bulk and distributed throughout the district. Central Stores maintains inventories of a wide variety of items ranging from kitchen supplies to textbooks.

2018-19 Major Accomplishments • Upgraded equipment to reduce downtime and maintenance expenses. • Expanded district-wide replenishment system of essential office supplies.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 430 FY 2020 Goals • Renovate warehouse layout to improve efficiencies and increase capacity. • Develop a logistics plan in collaboration with other district departments to increase efficiency and reduce redundancy. • Develop improved point of sale ordering method utilizing Digital Storefront.

Central Stores Supervisor | Tom Sheehy

1915 Prospect Road, Des Moines, IA 50310 P: 515-242-7602 | F: 515-242-7377 | E: [email protected]

Print Shop Des Moines Public Schools possesses its own in-house printing operation. The Print Shop provides the district a wide range of services to fulfill its mission by creating and producing professional, cost-effective, and timely products and services. The Print Shop also produces outside print work at a competitive rate allowing us to offer improved and expanded services while keeping internal costs lower. Available services include professional four-color printing/copying (business cards, envelopes, letterhead, booklets, brochures, calendars, posters and banners) specialty items (door hangers, stickers, wedding invitations, graduation announcements, graphic design, etc.), folding, collating, tabbing, stitching, drilling, packaging, mailing, and assisting in district brand management. The Print Shop has made significant improvements to equipment and software. We look forward to offering more services and increasing user satisfaction.

2018-19 Major Accomplishments • Worked with Heartland AEA to improve delivery. • Increased effectiveness by adding additional staffing and equipment. • Identified bottlenecks, corrected poor user experiences, and improved collaboration.

FY 2020 Goals • Have our new web-to-print/online order submission system fully functional with improved user/administrator experience offering: job previews, accurate real-time pricing, reporting for controlling spending, and simpler easier ordering, reordering, accounting, and job tracking. • Continue to evaluate services to improve turnaround time, streamline processes, and work toward further collaboration. • Create a print shop “Road Show” to travel throughout the district to provide awareness of the services and products we offer and engage with staff about their experiences.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 431 Print Shop Supervisor | Forrest McGuire

1917 Dean Avenue, Des Moines, IA 50316 P: 515-242-7870 | F: 515-242-7630 | E: [email protected]

TRANSPORTATION Des Moines Public Schools is home of the largest and busiest school transportation operation in the state. The Transportation department serves DMPS students by providing transportation to more than 10,000 students on 100 bus routes daily during the academic year and more than 40 bus routes during the summer. More than 38% of the department’s service is to support the district’s Special Education students and their needs, many of whom are included in the 26% of DMPS students who do not live within the attendance boundary of the school they attend. Employing approximately 195 people as bus drivers, Special Education bus associates, dispatchers, mechanics, and route specialists, the district’s 132 buses travel more than 1.6 million miles annually on their daily routes and more than 3,400 miles for activity trips.

2018-19 Major Accomplishments • Continued to install shoulder/lap seatbelts in all new buses. • Implemented GPS tracking software that would ensure better student safety, route performance, and optimize maintenance data. Including a parent app which would allow parents to track their students and respond to their concerns while reducing the amount of phone calls. • Improved Bus Drivers and Associates training program by hiring a Trainer Specialist to ensure that all drivers and associates are properly trained through the most effective training materials and process. • Continue to work with School Climate to improve student behavior referral process by building a better relationship between building and transportation staff to meet the needs of the students. • Continue to work on improving morale by recognizing staff accomplishments and addressing issues and concerns in a timely and positive manner.

FY 2020 Goals • Restructure space and office positions to ensure better efficiencies throughout the department. • Recruit more drivers to ensure that we are meeting the needs of our students. • Implement a new routing software to optimize routing.

Transportation Manager | LaShone Mosley

1915 Prospect Road, Des Moines, IA 50310 P: 515-242-7887 | F: 515-242-7786 | E: [email protected]

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 432 FY 2020 CERTIFIED BUDGET

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 433 Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 434 Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 435 Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 436 Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 437 Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 438

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 439 GLOSSARY

ACADEMIC SUPPORT LAB (ASL) – A non-traditional classroom environment designed to support students who need alternative programming for credit recovery and/or academic intervention. ASL teachers collaborate with student support staff to determine if additional support services are necessary for students to be successful.

ALLOWABLE GROWTH – The amount by which state cost per pupil and district cost per pupil will increase from one budget year to the next, as of FY 2015 it is known as Supplemental State Aid.

AREA EDUCATION AGENCY (AEA) – A service bureau that provides a variety of programs, services, and other resources including special education to local education agencies located in a certain geographical area.

AREA EDUCATION AGENCY (AEA) SUPPORT – State funding for AEAs that passes through local a school district’s budget.

AT-RISK FUNDING – Funding generated by the supplementary weighting plan for at-risk students used to develop or maintain at-risk programs.

AT-RISK STUDENT – Any identified student who needs additional support and who is not meeting or not expected to meet the established goals of the educational program (academic, personal/social, career/vocational). At-risk students include but are not limited to students in the following groups: homeless children and youth, dropouts, returning dropouts, and potential dropouts.

BOARD BELIEFS – Board-defined goals regarding the governance of school operations that focus the district’s work on behalf of the education of students in Des Moines. Together, Board Beliefs and Student Expectations serve as the overarching goals for the district. The Board Beliefs and Student Expectations were developed in part as the result of public input at a series of Community Conversations.

BOARD OF DIRECTORS (BOARD, SCHOOL BOARD) – The elected or appointed body that has been created according to state law and is vested with responsibilities for the educational mission of the district. In Iowa, the Board is elected by voters.

BOND – A written promise to pay a specific sum of money — called the face value — at a fixed time in the future — called the maturity date — and carrying interest at a fixed rate, usually payable periodically.

BUDGET – A plan of financial operation embodying an estimate of proposed expenditures for a given period or purpose and the proposed means of financing them.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 440 BUDGET GUARANTEE – The minimum amount of budget authority given to the district by the State, regardless of enrollment declines and changes to the State-calculated cost per pupil. The guarantee is a calculation based on the previous year’s budget wherein the new budget cannot be less than 101% of the previous year’s budget authority.

BUILDING ADMINISTRATION – Activities concerned with overall administrative responsibility for a school.

BUSINESS AND CENTRAL ADMINISTRATION – Activities concerned with paying, transporting, exchanging, and maintaining goods and services for the district. Included are fiscal, human resources, and internal services necessary for operating the district. Also included are activities, other than general administration, which support each of the other instructional and supporting services programs. These activities include planning, research, development, evaluation, information, staff, and data processing services.

CABINET – Superintendent and senior district administrators.

COMMUNITY EDUCATION – Activities that develop knowledge and skills that meet the immediate and long-range educational objectives of adults who, having completed or interrupted formal schooling, have accepted adult roles and responsibilities. Programs include activities to foster the development of fundamental tools of learning, prepare students for a post-secondary career, prepare students for post-secondary education programs, upgrade occupational competence, prepare students for a new or different career, develop skills and appreciation for special interests, or to enrich the aesthetic qualities of life.

DEBT – An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of local education agencies include bonds, warrants, and notes.

DEBT SERVICE FUND – A fund established to account for the accumulation of resources used to pay long-term debt, including principal and interest.

DISTRICT COST PER PUPIL – A calculated amount of dollars set by the State Foundation Aid Formula that represents the maximum amount of expenditures per student available to the district.

DROPOUT PREVENTION – Dropout Prevention interventions are school- and community- based initiatives that aim to keep students in school and encourage them to complete their high school education. Interventions and services, such as counseling, monitoring, school restructuring, curriculum redesign, financial incentives, and community services are provided to eliminate barriers so students may be successful academically, personally and in a career or vocation. Resources are focused on outcomes in the following three domains: 1) Staying in school, 2) Progressing in school, and 3) completing school.

EARLY INDICATOR SYSTEM (EIS) – A system used to identify students who may be at risk of dropping out of school or who may need social or emotional interventions to improve academic performance.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 441 ENGLISH LANGUAGE LEARNER (ELL) – A student who is in the process of acquiring English proficiency and has a first language other than English or in addition to English.

EXPENDITURES – Obligations incurred for services rendered and/or goods received that result in decreases in net financial resources.

FIDUCIARY FUNDS – Funds held in a custodial capacity such as Trust Funds.

FISCAL YEAR – An accounting period equal to twelve months. For the district, the fiscal year begins July 1 and ends June 30.

FULL-TIME EQUIVALENT POSITION (FTE) – A measuring unit equal to one full-time position; not necessarily one person (e.g. two 0.5 FTE positions equal 1.0 FTE).

FUND – A self-balancing set of accounts. The accounts of a fund constitute a complete entity, and all of the financial transactions for the particular fund are recorded in them.

FUND BALANCE – A balance that is equal to the excess of a fund’s assets over its liabilities and reserves. A fund balance may be either negative or positive depending on the current activities of the fund.

GENERAL ADMINISTRATION – Activities concerned with establishing and administering policy for operating the district.

GENERAL FUND – The chief operating fund of the district, which accounts for all financial resources of the district except for those required to be accounted for in a different fund.

INSTRUCTION – Teaching activities dealing with direct interaction between teachers and students provided for in or outside of the classroom or any other approved medium, such as a computer.

INSTRUCTIONAL STAFF SUPPORT – Activities associated with assisting instructional staff with the content and process of providing learning experiences for students and staff.

INSTRUCTIONAL SUPPORT LEVY – A levy placed on property values that provides additional funding for district instructional programs including elementary counseling; class-size reduction; and reading, writing, and math recovery.

INTERNAL SERVICE FUNDS – Funds that account for the financing of goods or services provided by one department to other departments on a cost reimbursement basis.

INVESTMENT INCOME – Revenue earned on the investment of idle school district funds. Investments are statutorily limited to money markets and government backed securities.

LEVY – (Verb) To impose taxes or special assessments. (Noun) The total of taxes or special assessments imposed by a governmental unit.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 442 MISSION STATEMENT – The Des Moines Public Schools Exist So That Graduates Possess the Knowledge, Skills and Abilities to Be Successful at the Next Stage of Their Lives.

NON-INSTRUCTIONAL EXPENDITURES – Activities concerned with providing non- instructional services — such as food services — to students, staff, or the community.

OPERATIONS – Activities concerned with keeping the physical plant clean and ready for daily use. Activities include operating heating, cooling, lighting, and ventilating systems; repairing and replacing facilities and equipment; and the costs of building rental and property insurance.

OTHER FINANCING SOURCES – Other financing sources encompassing all other revenues received from the local level such as refund of prior year expenditures, transfers, etc.

PLANT OPERATION AND MAINTENANCE – Activities concerned with keeping the physical plant open, comfortable, and safe for use; keeping the grounds, buildings, and equipment in effective working condition and state of repair; and maintaining safety in buildings, on the grounds, and in the vicinity of schools.

POLICY GOVERNANCE – A system for organizational governance that defines the role of a board, emphasizing values, vision, and empowerment of both board and staff.

PROPERTY RICH/POOR – A term used to describe the property tax base of a school district based on taxable valuation per student in that district. The higher the valuation per student the more “property rich” the district is, as it can generate more tax dollars than a “property poor” district given the same tax rate.

PROPERTY TAXES – The second largest source of revenue for the district. Property taxes are based on the taxable valuation of all taxable property within the school district. They are certified (independently) by the district, levied by the County Board of Supervisors, and collected and remitted by the County Treasurer.

QUALIFIED ZONE ACADEMY BONDS (QZAB) – A U.S. government debt instrument that allows qualified schools to borrow at nominal interest rates (as low as zero percent) for costs incurred in connection with the establishment of special programs in partnership with the private sector.

REGULAR PROGRAM BUDGET– The district cost per pupil times the certified enrollment.

SOLVENCY RATIO – Calculated ratio equal to the Unreserved/Undesignated fund balance divided by total revenues.

SPECIAL EDUCATION – Education primarily for students with special needs. The programs include pre-kindergarten, kindergarten, elementary, and secondary services for the mentally challenged, physically challenged, emotionally disturbed, and students with learning disabilities.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 443 SPECIAL PROGRAMS – Activities primarily for students with special needs. Special Programs include pre-kindergarten, kindergarten, elementary, and secondary services for talented and gifted, the mentally and physically handicapped, emotionally disturbed, at-risk, students with learning disabilities, limited English speaking students, and special programs for other types of students.

SPENDING AUTHORITY – The maximum amount of spending allowed under law based on the combination of district cost per pupil, miscellaneous income, and unspent authority from the previous fiscal year.

STATE (FOUNDATION) AID – Funding provided by the State as part of the state foundation aid formula.

STUDENT EXPECTATIONS – Board-defined deliverables that address educational goals and specific desired outcomes for students. Together, Student Expectations and Board Beliefs serve as the overarching goals for the district. The Student Expectations and Board Beliefs were developed in part as the result of public input at a series of Community Conversations.

STUDENT SUPPORT SERVICES – Activities designed to assess and improve the well- being of students and to supplement the teaching process.

STUDENT TRANSPORTATION – Activities concerned with conveying students to and from school, as provided by State and Federal law. This includes trips between home and school and trips to school activities.

SUPPLEMENTAL STATE AID – Formerly known as Allowable Growth, Supplemental State Aid is the amount by which state cost per pupil and district cost per pupil will increase from one budget year to the next.

SUPPLEMENTAL WEIGHTING – This additional weighting is designed to encourage a particular type of activity by school districts. Supplemental weighting is currently available for activities such as concurrent enrollment, special education, gifted learners, at-risk students, and for non-English speaking students.

TAXES – Compulsory charges levied by a governmental unit for the purpose of financing services performed for the common benefit, such as schools.

TITLE PROGRAMS – Provides federal funding to schools that have high poverty levels. The funding is meant to help students who are at risk of falling behind academically. The funding provides supplemental instruction for students who economically disadvantaged or at risk for failing to meet state standards

UNSPENT SPENDING AUTHORITY – The remaining amount of spending authority at the end of a fiscal year that is carried over into the following fiscal year to determine that year’s maximum amount of spending authority.

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 444 ACRONYMS

The following is a list of the commonly used acronyms used in Des Moines Public Schools.

~A~ ACT American College Testing ADA Americans with Disabilities Act ADA Average Daily Attendance ADM Average Daily Membership AEA Area Education Agency AP Advanced Placement ARRA American Recovery and Reinvestment Act ASBO Association of School Business Officials AVID Advanced Via Individual Determination AYP Adequate Yearly Progress

~B~ BCOW Bilingual Community Outreach Worker BEDS Basic Educational Data Survey BF Business & Finance BRI Basic Reading Inventory

~C~ CARF Comprehensive Annual Financial Report CFA Common Formative Assessment CFO Chief Financial Officer CGI Cognitively Guided Instruction CHRO Chief Human Resources Officer CIA Curriculum, Instruction & Assessment COO Chief Operating Officer CSIP Comprehensive School Improvement Plan CTE Career & Technology Education

~D~ DE Department of Education DHS Department of Human Services DINA District in Need of Assistance DM Des Moines DMACC Des Moines Area Community College DMICSD Des Moines Independent Community School District DMPS Des Moines Public Schools DMTRS Des Moines Teacher Retirement System DSM Des Moines

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 445 ~E~ EC Education Center ECE Early Childhood Education ECSE Early Childhood Special Education ED Executive Director EEO Equal Employment Opportunity ELA English Language Arts ELDA English Language Development Assessment ELL English Language Learner ES Elementary School ESEA Elementary & Secondary Education Act

~F~ FAA Federal Aviation Administration FAY Full Academic Year FERPA Family Educational Rights and Privacy Act FMLA Family & Medical Leave Act FRPL Free & Reduced Price Lunch FTE Full-Time Equivalency FY Fiscal Year

~G~ GAAP Generally Accepted Accounting Principals GFOA Governmental Finance Officers Association GPA Grade Point Average GT Gifted & Talented

~H~ HBAC Health Benefits Advisory Committee HF House File HR Human Resources HS High School HVAC Heating, Ventilation & Air Conditioning

~I~ IASBO Iowa Association of School Business Officials IB International Baccalaureate IC Infinite Campus IDE Iowa Department of Education IDEA Individuals with Disabilities Education Act IDHS Iowa Department of Human Services IDPH Iowa Department of Public Health IELC Intensive English Language Center IEP Individualized Education Plan / Program IHE Institute of Higher Education IPDM Iowa Professional Development Model IPERS Iowa Public Employees Retirement System ISD Independent Community School District

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 446 ISEA Iowa Science Teachers Association ISU Iowa State University

~K~ K Kindergarten

~L~ LEA Local Education Agency LEP Limited English Proficiency LOST Local Option Sales Tax LRE Least Restrictive Environment

~M~ ML Management Limitation MTSS Multi-Tiered System of Supports

~N~ NCES National Center for Education Statistics NCLB No Child Left Behind NPR National Percentile Rank NSS National Standard Score

~P~ PBIS Positive Behavior Intervention & Support PD Professional Development PERL Public Education & Recreation Levy PK Pre-Kindergarten, Preschool PLAS Persistently Low Achieving School PLC Professional Learning Community PLTW Project Lead the Way PMIC Psychiatric Medical Institute for Children PPEL Physical, Plant & Equipment Levy PTA Parent Teacher Association PTO Parent Teacher Organization

~Q~ QZAB Qualified Zone Academy Bond

~R~ RFP Request for Proposal RTI Response to Intervention

~S~ SAT Scholastic Aptitude Test SE Special Education SEA State Education Association SINA School in Need of Assistance SIP School Improvement Plan

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 447 SIS Student Information System SLC Smaller Learning Communities SPED Special Education SRI Scholastic Reading Inventory SRG Standards Referenced Grading SSA Supplemental State Aid STEM Science, Technology, Engineering & Mathematics SWP Statewide Penny SAVE Secure an Advanced Vision for Education

~T~ TLC Teacher Leadership & Compensation

~U~ UEN Urban Education Network USDA U.S. Department of Agriculture

~Y~ YTD Year to Date

Part 4: Information FY 2019 - 2020 ADOPTED BUDGET 448 Think. Learn. Grow. www.dmschools.org | facebook.com/dmschools | twitter.com/dmschools