Independent School District of Boise City

2020-2021 Annual Budget

July 1, 2020 through June 30, 2021

School District No. 1 • Ada County • Boise • Idaho • 83709 • www.BoiseSchools.org Board of Trustees President - Nancy Gregory Vice President - Maria Greeley Independent School District of Trustee - Troy Rohn Trustee - Dave Wagers Boise City Trustee - Beth Oppenheimer 8169 West Victory Road Trustee – Alicia Estey Boise, ID 83709 ∙ (208) 854-4000 Trustee – Dennis Doan Administrative Staff Superintendent – Coby Dennis Annual Detailed Budget Document Deputy Superintendent Lisa Roberts Fiscal Year 2020-2021 Director – Debbie Donovan Director – Becca Anderson Director – Teri Thaemert July 1, 2020 - June 30, 2021 Director - Brian Walker As adopted June 8, 2020 Human Resources Director – Nick Smith Chief Financial Officer - Nancy Landon www.BoiseSchools.org

BSD 2020-2021 Annual Budget

TABLE OF CONTENTS

EXECUTIVE SUMMARY ...... 1 Organizational Overview ...... 1 Significant Legislative Actions/Board Policy Changes...... 4 Organization...... 5 Financial ...... 6 Total Budget for All Governmental Funds ...... 7 General Fund ...... 8 Special Revenue Funds ...... 10 Debt Service Fund ...... 11 Capital Project Fund ...... 12 Budget Projections ...... 12 Information ...... 13 Enrollment Trends and Projections ...... 13 Achievement ...... 14 Staff Information/Allocation of Resources ...... 15 Mission and Goals of the District ...... 16 School Accountability ...... 17 Idaho’s Economy ...... 17 Conclusion ...... 18 Meritorious Budget Award ...... 19 Board of Trustees ...... 20

ORGAINIZATIONAL SECTION ...... 24 District and Administration ...... 24 Trustees and Organization Chart ...... 25 Boise School District Strategic Plan ...... 25 Mission, Goals, Vision ...... 26 Organization Programs and Services ...... 28 District Surveys ...... 29 Fund Structure ...... 30 Budget Development ...... 35 District Campus Boundary/Locations ...... 38 2020-2021 Budget Process Timeline...... 39

Table of Contents Page I BSD 2020-2021 Annual Budget

FINANCIAL SECTION ...... 41 Description of Governmental Funds ...... 41 Governmental Funds – Current and ordinary operations ...... 41 Special Revenue Funds ...... 41 Debt Service Fund ...... 42 Capital Projects Fund ...... 42 Fund Details and Illustrations ...... 42

INFORMATIONAL SECTION ...... 94 Financial ...... 94 Major Revenue Sources ...... 94 Use of Fund Balance ...... 95 Impact of Budget on Taxpayers...... 97 State Educational Support Program ...... 99 Current Year Legislative Funding ...... 101 Budget Projections ...... 104 Long Term Bond Indebtedness...... 107 Capital Projects ...... 110 Demographics ...... 112 Enrollment ...... 112 English Language Learner Population ...... 114 Special Education ...... 114 Food & Nutrition Services ...... 115 Transportation ...... 115 Safety and Security ...... 115 Achievement Data ...... 116 Education Programs ...... 118 Certified/Classified Personnel ...... 120 District Profile ...... 127 Employment ...... 127 Economic ...... 128 Educational Attainment ...... 128 School Directory/Enrollment – Enrollment Toals 11/2019 ...... 129 2020-21 School Year Calendar ...... 130 Glossary ...... 131

Table of Contents Page II E XECUTIVE XECUTIVE

EXECUTIVE SUMMARY SUMMARY This Executive Summary presents a financial picture of Boise School District (BSD). The information included is detailed through-out the following budget Organizational, Financial and Informational sections. This summary includes BSD’s major goals and objectives, budget process and timeline, description of significant causes and changes from the current year in the budget process and budget policies. Also included is the allocation of human and financial resources to

achieve District goals and objectives. • The Organizational component explains the District as an organization and the fiduciary goals, budget processes, and other sustaining local revenue. • The Financial component summarizes all fund revenues and expenditures, budget comparisons and significant trends, events, and initiatives and budget forecasts. • The Information component illustrates student enrollment, trends and forecasts, tax bases and rates, personnel and debt changes. EXECUTIVE SUMMARY ...... 1 Organizational Overview ...... 1 Significant Legislative Actions/Board Policy Changes ...... 4 Organization ...... 5 Boise High School Financial ...... 6 Total Budget for All Governmental Funds ...... 7 General Fund ...... 8 Special Revenue Funds ...... 10 Debt Service Fund ...... 11 Capital Project Fund ...... 12 Budget Projections ...... 12 Information ...... 13 Enrollment Trends and Projections ...... 13 Achievement ...... 14 Staff Information/Allocation of Resources ...... 15 Mission and Goals of the District ...... 16 School Accountability ...... 17 Idaho’s Economy ...... 17 Conclusion ...... 18 Meritorious Budget Award ...... 19 Board of Trustees...... 2

The Independent School District of Boise City 8169 West Victory Road (208) 854-4000 Boise, ID 83709 Fax (208) 854-4003 June 8, 2020

EXECUTIVE SUMMARY The District was not adequately prepared for an immediately move to a virtual environment in March 2020. The District deployed computer devices and hotspots The Board of Trustees to families in need. In addition to providing connectivity to students and families, Independent School District No. 1 the District was also committed to providing meals to all students and families in Boise, ID 83709 need. Dear Board of Trustees and Community Members: In March, the State Legislature had appropriated funds to public schools to provide salary increases for all staff. This included funding a new rung on the career ladder We submit this proposed budget document for your consideration and approval. It for the most advanced and experienced staff members. In addition to funding the appropriates funds for the 2020-2021 school year for the Independent School career ladder, the legislature appropriated money for increases in base salaries for District of Boise City. The budget includes audited amounts for fiscal years 2017 administrator and classified staff. The legislature also appropriated an increase in - 2019 and approved, and amended budget amounts for 2019-2020. The fiscal year discretionary funding by 1.7%. (FY) 2020-2021 budget consists of identified Governmental Funds including the General Fund, Special Revenue Fund, Debt Service Fund, and the Capital Projects By May 2020, the impact of the virus had started having an impact on the State’s Fund. economy and tax receipts. The Governor ordered a statewide holdback on all state agencies, higher and public education for the 2019-20 school year. The holdback Budgets are presented on the modified accrual basis of accounting for all amounts to 1% of general fund revenues allocated to public schools. This loss of governmental fund types. Once the budget is adopted, the Board of Trustees can revenue was approximately $1.2 million dollars to the District. The Governor also amend the budget as necessary. The organizational section and the financial issued a 5% holdback on all public school appropriations for the 2020-21 budget section of this document provide detail pertaining to each fund and the budget year that amounted to $98 million dollars to public schools statewide. This process. The informational section is an overview of trends in demographics, holdback required that the District reduce the proposed 2020-21 budget by economic conditions, and District student achievement. approximately $7.3 million dollars. The holdback language specifically targeted various line items within the approved statewide public schools budget. The ORGANIZATIONAL OVERVIEW holdback froze all staff movement on the statewide career ladder, reduced technology, leadership, professional development and college and career funding. The budget has been prepared with thoughtful consideration to the Mission and The Governor also removed any increase in discretionary funding, Goals of the Boise School District (BSD). To actualize our mission of “Educating Even with the reduced funding, the District is still committed to providing for Today for a Better Tomorrow” several goals have been outlined by our community enhanced programs and initiatives, including the expansion of all-day and staff in our 2020-2021 Strategic Plan. The goals establish “action items” that kindergarten, expansion of preschool opportunities for at risk students, continued continue to steer the District toward providing the best quality education with the support of the Advanced Placement (AP) program offerings at all high schools, resources available. and increasing enrollment in the Advancement via Individual Determination As with all District’s across the nation, the District has been impacted by the (AVID) class offerings. The budget includes adding a new preschool at Horizon COVID 19 virus. The Governor issued a stay at home order in March 2020. At and increasing all-day kindergarten offerings at seven sites. that time, all staff and students were instructed to stay at home and learn virtually.

Executive Summary Page 1 BSD 2020-2021 Annual Budget The AVID program is a college preparatory program for students who may not BSD continues to provide choice and open enrollment options to encourage traditionally be college bound academically. It has a proven record of closing the students to attend schools within our District. During the 2019-20 school year, achievement gap for many students who are struggling academically. approximately 1,141 students residing in other school districts were enrolled in the Boise School District. The District has continued to focus on “graduating all students prepared for career and college.” The 2020-21 budget includes budget allocations to offer career The Boise District has been very fortunate to have the support of the community. technical training in HVAC, plumbing and electrical trades. In March 2017, the District asked voters to approve a $172.5 million capital construction bond to improve facilities throughout the District. The measure In addition to new program offerings, the District has redesigned other programs passed with 86% approval, the highest passage rate ever recorded in Ada County. and offerings to improve instructional delivery and support for students and In 2018-19, the District spent $9,540 general fund per pupil while the statewide families. An additional gifted and talented teacher was added to provide necessary average was $7,347. GATE services. The District continues to support the six Community School Programs located throughout the District. The District has also redesigned the The School Board’s Strategic Plan guides the District each year in the budget professional development team to meet the needs of our instructional staff planning process. The Board of Trustees is updated throughout the year on the throughout the District. The realignment of the professional development team Strategic Plan and the progress towards meeting the goals and action items puts a larger focus on providing training for staff in the areas of math, literacy, identified. The District continually seeks input from staff, patrons, and the science and social studies within the District quadrants. The current budget also community to be responsive to the needs of our students and community. includes money for purchasing a new K-2 literacy curriculum and providing all staff with training on the new curriculum. Other staff increases included hiring additional staff to support exceptional children, and increasing custodial staff to support new buildings. The District has allocated resources to update computers and technology infrastructure throughout the District, which includes plans to purchase approximately 13,000 new computing devices. The District has also allocated resources for updating security at various schools throughout the District. This includes installing cameras, updating door access locks and updating PA (public address) systems in a number of schools. The District continues to experience changes to the population we serve, this includes the English Language Learner (ELL) population and students qualifying for the free and reduced lunch program. As of March 2020, the District had over 2,546 ELL students tested for providing ELL services. As of March 1, 2020, 33.64 percent of BSD’s students qualify for the free and reduced lunch program. Enrollment in the Boise School District has been relatively level over the last four The FY 2020-21 budget strategically targets the areas of quality teaching and years. BSD is the second largest district in the State of Idaho with over 25,500 learning, educational opportunities, school safety, maintaining and hiring the best students. The FY 2020-21 budget uses a predicted District enrollment decrease of staff and providing accountability for primary expenditures within the 2020-21 400 students. The District anticipates a decrease at the elementary level as smaller budget. class sizes enter the District. Birth rates in Ada County have decreased from a high The District Board and administration leadership is committed to allocating the of 5,788 in 2007 to 4,861 in 2018. The State Charter Commission did not approve bulk of expenditures to be focused on students and the classroom. Idaho Code any new charters within the District boundaries for 2020-21. Section 33-320 requires each District to annually review and prepare a Strategic Plan, which is submitted to the State Board of Education.

Executive Summary Page 2 BSD 2020-2021 Annual Budget The District and Board of Trustees believe our Strategic Plan is a living document The following table lists each goal and the amount of new resources budgeted to and this document is continually updated throughout the year. The goals, strategies improve on the goals for 2020-21. and actions are the strategic direction the District follows to achieve its Vision. The Board of Trustees and the leadership of the District and each school use the 2020-21 Strategic Plan Goals Associated Cost Strategic Plan to determine priorities, guide financial decisions, and seek feedback Quality Teaching & Learning $1,640,000 from staff, parents, and patrons. Goal 1: We deliver an exceptional aligned K-12 curriculum, which District Mission: Educating today for a better tomorrow! prepares students for success in the work environment, college and District Vision Statement: We graduate each student prepared for college, career, university studies, and citizenship in the 21st century. and citizenship. District Core Values: Dignity, Honesty, Respect, Responsibility, and Teamwork. Educational Opportunity $1,249,949 Goal 2: All students have opportunities to access District programs and achieve success in those programs.

Hiring, Training, & Retaining the Best Staff $8,179,885 Goal 3: We hire well-trained, professional employees and provide resources and professional development to ensure instructional excellence.

School Environment & Safety $2,309,060 Goal 4: We provide safe, respectful and supportive school environments for students, staff, volunteers, and patrons, based on District values.

Community Relations & Communications Goal 5: We build a mutually beneficial relationship with our community and communicate effectively with parents, patrons, staff and students. Total associated costs = $7,522,522

District goals for financial management are to ensure that funds are expended for the benefit of students and that District personnel be ethical, accountable, equitable, efficient, and effective managers of the resources entrusted to the District. As part of Boise School District budgeting process, all principals and program supervisors are required to meet with District Area Directors (Boise, Borah, Capital & Timberline quadrant directors) to discuss staffing needs and program placements. This occurs in the spring of each year. Staffing requests are reviewed to determine if they follow the direction of the District’s Strategic Plan. Once it is determined that the request fits into the Strategic Plan of the District, priorities are developed to meet budget constraints.

Executive Summary Page 3 BSD 2020-2021 Annual Budget The current year capital budgeting projects include the construction of one These projects include HVAC upgrades, water conservation and lighting upgrades replacement elementary school, completion of two cafeterias, the design of one so the District can achieve energy savings. The District also sets aside safety new gym and design of a new elementary school. In addition to the capital dollars for all the Directors to access as their building safety teams identify needs construction, many deferred maintenance projects are planned throughout the throughout the District. District. These projects include HVAC, life/safety improvements, flooring and In addition to implementing the FMP, District administrators meet each year to painting upgrades. All projects are evaluated to determine where energy savings discuss projects considered high priority as they pertain to safety, American with could be recognized. Disabilities Act compliance and energy efficiency. Principals also submit capital • Determine salary & full time equivalency’s (FTE) in current fiscal year improvement requests to their Area Director for review and possible approval.

•Monitor budget activity and projections Oct Preparation of the General Fund Budget is completed through a collaborative effort of the Boise School District Board of Trustees, District administration, principals, •Send preliminary budgets to principals for updates and staff members, as well as opportunities for public input from members of our •Meet with Facilities Administrator to discuss building needs Nov community. The issues and needs raised during the budget development process

Planning are accounted for in the fiscal year General Fund Budget. Our budget development •Principals return budget updates and requested adjustments •Principals submit capital needs requests to Directors contains four major components: Dec Planning-Review of the Strategic Plan, requests from principals, and requests •Budget officers return requests with budget updates from budget officers and review capital and maintenance requests. •Directors prioritize budget requests for general & capital projects funds Jan Preparation-All budget requests are compiled, benefits are determined and •Student enrollment forecasts & prioritize funding requests experience and education costs are calculated. The District then waits for the •Compile preliminary budget without salary/staff adjustments Legislature to appropriate the public school funding for the year. The budget Feb committee meets to work towards a balanced budget and public work sessions are •Legislature appropriates school funding held. •Balancing budget work continues/benefits & salary costs determined

Mar Adoption-A public hearing is held and the budget is submitted to the Board for •Work sessions held to discuss program budgets approval. Following Board approval, budget officers are notified and spending •Notify the Ada County Clerk of public hearing authority is granted July 1st. Apr Reporting-The District submits budget reports in accordance with Idaho Code and •Balanced budget sent to Board for review & approval for public hearing posts the approved budget on the District website no later than 30 days after Board Adoption •Advertise budget & public work sessions held with Board May approval. The District is also required to submit a Facility Plan every five years to •Hold public hearing & formal adoption of budget the Division of Building Safety. •Notification of approved budget

Jun SIGNIFICANT LEGISLATIVE ACTIONS/BOARD POLICY CHANGES •New fiscal year begins & spending authority as of July 1st The 2020 Legislature continued moving forward with implementing career ladder •Submit copy of adopted budget to SDE & other entities as required funding recommendations brought forth from the Governor’s Education Task Jul Force. The legislature had passed legislation to enhance the career ladder for •Monitor progress toward strategic plan goals Advanced Professional staff. This new rung on the career ladder allows veteran Reporting •Planning Aug/Sep teachers to receive additional funds if certain performance measures and leadership activities are met.

Executive Summary Page 4 BSD 2020-2021 Annual Budget The plan was to implement this new career ladder funding over a five-year period ending in 2025. As part of this funding recommendation, teachers could no longer apply for the Master Educator Premium funding after June 2020. The goal of the career ladder is to increase beginning salaries for teachers and allow teachers to move quickly through the career ladder if certain performance requirements are reached. No teacher can be paid less than $40,000 in 2020-21. The maximum reimbursement for a fully funded teacher in 2021 will be $52,000. Because of the statewide holdback, the Governor did not allow for the movement of staff to the Advanced Career Rung in 2020-21. The career ladder legislation also allocates money to Districts based on the education levels of the certified instructional and pupil personnel staff. If an instructional or pupil personnel employee is placed on the professional rung on the career ladder, the District will qualify for a stipend if the employee holds a Master’s Degree or has a Bachelor degree with 24 additional credits earned. The allocation associated with this education stipend is $2,000 for BA+24 and $3,500 for a MA. There are many requirements established for staff to move along the career ladder. The main requirement pertains to teacher and student performance. In order for a teacher to move on the Advanced Professional Rung, they must also be involved in leadership activities. The State Board of Education has established rules to implement this new law. The State Board of Education will oversee the evaluation processes used by school districts and charters throughout the State. The 2020 Legislature continued to provide additional funding for improving literacy interventions. The District has included this funding within the action items to accomplish the goals of the District’s Strategic Plan.

ORGANIZATION

The Boise School District is a PreK-12 grade public school district, serves approximately 25,500 students in 48 schools and employs approximately 4,300 people, of whom approximately 1,890 are certified staff. In the district, there are 33 elementary schools, 8 junior high schools, 5 senior high schools, and 1 online school. We offer a variety of specialized programs, including Montessori, Dual Language, Classical, International, Harbor, Full-day Kindergarten/Preschool offerings, and Highly Gifted programs at the elementary level. We offer the Treasure Valley Math and Science Center (TVMSC), Dennis Professional-Technical Center, and the state’s preeminent Advanced Placement program at the secondary level.

Executive Summary Page 5 BSD 2020-2021 Annual Budget Other specialized programs we offer include: General Fund – This fund is used to account for revenues used to finance the current and ordinary operations of the District. Activities not required to be Advanced Opportunities, accounted for in a different fund are reported in this fund. Advancement via Individual Determination (AVID), Boise Evening School, Special Revenue Funds – These funds are used to account for special projects for Career Technical Center, revenues and expenditure activity separate from the normal operations of the Community Education, District. Special Revenue funds are used to account for special state, local, Driver’s Education, and federal programs. English Language Learning, Debt Service Fund – This fund accounts for the revenue collected from taxes Extended Day Kindergarten – Tuition Based, levied for the payment of principal and interest on the District’s general Extensive Special Education, and obligation bonds. Madison Early Childhood Education Capital Projects Fund – This fund accounts for revenues from bond proceeds, Boise School District students continue to outperform the State of Idaho on college taxes levied, interest earnings on bond proceeds, lottery distributions and any fund entrance exams, AP tests and standardized achievement standardized achievement transfers from the general fund. Monies are used to acquire buildings and sites, assessments. Our college-going rate exceeds the state (58% compared to 48% in remodel and repair existing buildings and construct new buildings. This fund is 2018), and we have more students majoring in Science, Technology, Engineering made up of two funds, the Plant Facility Fund and the Capital Projects Fund. and Math than in any other area.

For years, we have been the leader in students selected as Semi-Finalists and Finalists in the National Merit® Scholarship Program. In the fall of 2019, it was announced that 34% of Idaho's total number of 2020 National Merit Semifinalists were from our District. This is an impressive showing considering Boise School District enrolls 8.3% of the public school students in Idaho. Each school year, our students regularly receive millions of dollars in annual academic scholarships, and take home award after award in local, state and national competitions. Our staff members are equally impressive, regularly receiving local, state and national recognition and are some of the most experienced and educationally advanced staff members in Idaho.

FINANCIAL

The budget document provides revenue and expenditure detail for all District funds. A pyramid approach is used, beginning with a summary of the general fund and all other funds compared to the previous year totals then followed by information that is more detailed by fund. The District uses the following Governmental Funds:

Executive Summary Page 6 BSD 2020-2021 Annual Budget

TOTAL BUDGET FOR ALL GOVERNMENTAL FUNDS The following schedule and graphs show the District’s total budgeted revenues and expenditures for all funds for the 2020-2021 school year.

Special Debt Total for All General Revenue Service Capital Governmental Fund Fund Fund Fund Total Total Percent of Fund Revenues 2020-21 2020-21 2020-21 2020-21 2020-21 2019-20 Change Local Revenue $107,059,933 $4,516,088 $19,240,800 $150,000 $130,966,821 $124,051,827 5.57% State Revenue 140,126,679 2,622,989 635,438 1,540,000 144,925,106 150,957,765 -4.00% Federal Revenue 65,900 24,530,254 - - 24,596,154 20,235,458 21.55% Other Sources 366,978 - - 7,357,000 7,723,978 80,153,093 -90.36% Use of Fund Balance 6,810,952 334,913 3,256,957 39,400,000 49,802,822 3,275,066 1,420.67% Total Revenues 254,430,442 32,004,244 23,133,195 48,447,000 358,014,881 378,673,209 -5.46% Expenditures Salaries 157,436,132 16,934,864 - - 174,370,996 168,187,908 3.68% Benefits 54,418,992 5,773,987 - - 60,192,979 59,747,484 0.75% Purchased Services 21,210,543 1,629,714 - 1,405,000 24,245,257 24,940,417 -2.79% Supplies & Materials 12,556,775 7,129,650 - - 19,686,425 17,873,060 10.15% Capital Outlay 751,000 70,232 - 45,447,721 46,268,953 35,760,002 29.39% Debt Retirement - - 23,133,195 - 23,133,195 16,388,050 41.16% Insurance & Judgments 700,000 2,300 - - 702,300 679,000 3.43% Transfers 7,357,000 366,978 - - 7,723,978 7,653,093 0.93% Unappropriated Fund Balance - 96,519 - 1,594,279 1,690,798 47,444,195 -96.44% Total Expenditures $254,430,442 $32,004,244 $23,133,195 $48,447,000 $358,014,881 $378,673,209 -5.46%

Executive Summary Page 7 BSD 2020-2021 Annual Budget

Boise School District receives 37 percent of its revenues from local sources, including property taxes, 40 percent from the State, 8 percent from the federal Adopted government, and 15 percent from bond proceeds and the use of fund balance. The General Revenue Budget Budget Amount of Percent of District plans to utilize $49.8 million from fund balance in 2020-21. The largest Revenues 2019-20 2020-21 Change Change use of fund balance is from the bond fund ($49.8 million) to balance the budget. Local Revenue $99,057,027 $107,059,933 $8,002,906 8.08% Most of the Boise District expenditure budget is spent on salaries and benefits State Revenue 145,174,334 140,126,679 -$5,047,655 -3.48% (60%). The next large expenditure area is capital outlay (9%) which include Federal Revenue 62,912 65,900 $2,988 4.75% deferred maintenance and capital construction expenditures. Other Sources 296,093 366,978 $70,885 23.94% Use of Fund The third largest expenditure category is; purchased services (7%), which includes Balance 2,182,566 6,810,952 $4,628,386 212.06% utilities, contracted transportation and maintenance contracts. The largest portion of the expenditure budget is the District’s general fund, which makes up $254.4 Total Revenues $246,772,932 $254,430,442 $7,657,510 3.10% million, while the capital and debt service fund account for $71.5 million. With all Percent of Total 2020 -21 General Fund Revenue funds combined, the total budget equals $358 million down from $378 in FY 2019- 20 or a decrease of $20 million. State Revenue 55.07% GENERAL FUND The District approved the General Fund Budget for FY 2020-21 in the amount of $254.4 million dollars. This amount is approximately $7.6 million dollars more than FY 2019-20 budget. The District utilized excess fund balance to balance the FY 2020-21 budget. The Board of Trustees approved the reduction of the fund balance reserve from 6.5 percent of expenditures to 5.5 percent of expenditures in Federal Revenue June 2011. This policy change was necessary to provide flexibility during the economic downturn. The District anticipates having more than 5.5 percent fund Local Revenue Other Sources balance at the end of FY 2020-21. 42.08% 0.14%

The District is planning for revenue growth in property taxes due to an increase in Use of Fund Balance market values. The State revenue projections continue to increase which is positive for public schools as the Legislature appropriates funding to public education. The Financial support for District operated programs and services is substantially revenue growth was positive prior to the start of the pandemic. The District has derived from state and local sources of revenue which is mainly from property tax, been notified by the Ada County Assessor that market values have continued to and the State of Idaho public schools’ appropriation. increase and it is anticipated that market values will increase by approximately 8 In the FY 2020-21, the District will receive 42 percent of its general fund revenue percent in the FY 2020-21 school year. from local sources, primarily from property taxes. In December 2019, the tax General Fund Revenue assessor reported the District’s taxable market value to be $26.6 billion dollars; this was an increase of approximately 17 percent. Current projections from the county Programs and services included in the General Fund are primarily supported by tax assessor estimate values to increase by approximately 8 percent by December local and state sources of revenue. The following table details the major revenue 2020. In FY 2019-20, the State of Idaho homeowner tax exemption is at the sources associated with the main operating fund (general fund) of the District: maximum amount of $100,000. This exemption was $4.9 billion dollars for the District in FY 2019-20.

Executive Summary Page 8 BSD 2020-2021 Annual Budget

The exemption is expected to increase to $5 billion in FY 2020-21. The Idaho In addition to base salary increases, the State increased discretionary funding by 1.7 Legislature capped the amount of the homeowner’s exemption to $100,000, so percent or $471 per unit, prior to the holdback. The new unit factor for FY 2020- moving forward this exemption will remain at $100,000. As previously mentioned 21 is $28,887. A unit is one classroom or approximately 19 students in our District. the tax base is expected to increase by approximately 8 percent in FY 2020-21. The unit increase resulted in additional revenue of $554,838 dollars. The Residential property tax burden in the Boise District is 64 percent of the total, while Legislature earmarked a portion of the discretionary funding for health insurance the commercial property tax burden is 36 percent. The District’s largest taxpayer, costs. Of the total $28,887, $12,661 of each unit is to cover health insurance costs. Micron, Inc. accounts for approximately 1.19 percent of the total tax base. The The legislature also appropriated money for staff development, technology, Idaho Legislature approved tax reduction incentives for companies that invest in technology staffing, reading intervention, career counseling, leadership stipends for infrastructure within the State of Idaho. Therefore, we anticipate this percentage of instructional staff and pass through monies for Master Educator Premiums. total market value to continue to decrease. For the twelve months ended June 30, 2020, the State of Idaho experienced 8% The State of Idaho and Ada County continues to be a place where people are moving increase in general fund revenue growth. This growth was 1.8% more than to, thus resulting in increased values for homes and the need for additional projected by the State’s budget analyst in January. commercial business. The median price of a home in Ada County in May 2019 was The 2020 Legislature appropriated $2,321,239,900 to Public Schools, excluding the $340,000 compared to May 2020 of $360,505. Existing home supplies are at a 1.5- School for Deaf and Blind for Fiscal Year 2021. Of this amount, $250,000,000 was month inventory, thus causing home prices to continue to increase. The tax levy for derived from federal funds not available for general school operations, FY 2020-21 is estimated to be 0.0043 per thousand taxable values. In the FY 2019- $105,408,700 was derived from dedicated funds, and $1,965,831,200 was derived 20, the levy rate was 0.004277 per thousand taxable values. The following table from general funds. and graph depicts current and historical taxes paid on a $200,000 home. The estimate is based on an estimated September 2020 taxable market value of $28.5 The Public Education Stabilization Fund (PESF) has approximately $62 million billion dollars. dollars to assist with public school funding in the off chance the economic growth trend does not continue.

The Statewide Budget The State of Idaho allocates money to Property Tax Due on the Value of a $200,000 Home Stabilization fund (BSF) districts based on student population 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21* ended the year with $424 and education and experience of staff. Market $Value of Home 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 100,000 million to be appropriated as The state increased funding for public Homeowners Exemption 92,040 83,974 81,000 83,920 89,580 94,745 100,000 100,000 100,000 Taxable $Value 107,960 116,026 119,000 116,080 110,420 105,255 100,000 100,000 100,000 100,000 necessary by the Idaho education in FY 2020-21. The State Tax Rate Accessed 0.0055 0.0061 0.0057 0.0052 0.0050 0.0049 0.0047 0.0047 0.0043 0.0043 legislature. Unemployment increased base salaries for Property $Tax Due 594 708 678 604 557 518 465 465 430 430 levels in Idaho have administrative and classified Property $Tax Change 50 114 (29) (75) (47) (39) (53) 0 (35) 0 increased over this last year personnel by 2 percent. The State also $700 from 2.8% in June 2019 to approved the establishment of a new $708 $600 $678 5.6% in June 2020. The Advanced Professional Rung on the $594 $604 national unemployment rate career ladder for both instructional and $500 $557 $518 as of June 2020 was 11.1%. pupil personnel staff. By the end of $400 $465 $465 $430 $430 These rate increases are the implementation (FY 2025), a $300 direct result from the beginning teacher will be paid a 107,960 116,026 119,000 116,080 110,420 105,255 100,000 100,000 100,000 100,000 *Estimated pandemic. minimum salary of $41,500 and the most experienced teacher will be reimbursed at $63,000. Executive Summary Page 9 BSD 2020-2021 Annual Budget

General Fund Expenditures The FY 2020-21 budget, totaling $254,430,442, includes an increase in compensation for all staff to move on the salary schedules for experience and The District expects to expend 83.3 percent of the total general fund budget on education. Any certified teacher at the final cell will be paid a one-time payment salaries and benefits. The next category with the highest planned expenditures is of $1,000. The District will also pay a one-time 1% stipend to all benefited purchased services at 8.34 percent. This category includes the student personnel if certain negotiated factors are met. Professional development is also transportation contract, estimated to cost approximately $10.7 million dollars, and funded through the salary schedule. The total contract days for a teacher is 189 utility costs at $5.2 million. days. The beginning salary for a teacher in the District is $40,639 and the highest Adopted salary on the teacher’s schedule is $74,902. General Fund Budget Budget Amount of Percent of The transportation budget was increased as a result of increased costs for Object Expenditures 2019-20 2020-21 Change Change contracting the services. The District bid the transportation contract in FY 2019-20 $153,902,221 $157,436,132 $3,533,911 2.30% Salaries and the contract was awarded to Durham Transportation Services for a five-year Benefits 54,213,902 54,418,992 205,090 0.38% period. The contract price will increase based on the annual CPI increase each year. Purchased Services 18,972,506 21,210,543 2,238,037 11.80% Supplies & The 2020-21 spending plan allocated funds to continue the development of Materials 10,834,223 12,556,775 1,722,552 15.90% programs specifically created to meet the goals of the Strategic Plan. These Capital Outlay 818,080 751,000 -67,080 -8.20% programs include increasing staff support for special education, providing Insurance & additional custodial services, increasing GATE services, and expanding all-day Judgments 675,000 700,000 25,000 3.70% kindergarten and providing additional preschool offerings. Transfers 7,357,000 7,357,000 0 0.00% The District budgeted for approximately $1 million to upgrade technology Total Expenditures $246,772,932 $254,430,442 $7,657,510 3.10% equipment for staff and students. These upgrades include new Chromebooks, new laptops, new wireless access points, and new computer switches. Percent of Total 20 -21 General Fund Expenditures by Object

Transfers 2.89% SPECIAL REVENUE FUNDS Insurance & Salaries The District has numerous funds that are recorded as special revenue funds. Each Judgments 61.88% 0.28% of the funds is identified in the Financial Section of this document. Majority of the resources for this fund are derived from federal and local sources. Capital Outlay 0.30% Supplies & The largest funds within this category that are federally funded are Title I for Materials 4.94% disadvantaged children, Title II for training and improving teaching quality, Title Purchased VI-B IDEA which is funding for special education and the USDA school lunch Services 8.34% program. The District was also awarded federal funds due to the Corona Virus that amounted to $3.7 million dollars. This funding is a one-time grant to be used to cover costs associated with providing education while dealing with a pandemic. Benefits 21.39% There are also state funded programs in this fund including, driver’s education, state technology and state limited English funding.

Executive Summary Page 10 BSD 2020-2021 Annual Budget

With market values increasing, the District believes that the current levy rate can Adopted be maintained to meet future debt obligations. The rate is one of the lowest bond Special Funds Budget Budget Amount of Percent of levy rates in the State of Idaho. Property tax is collected by the county treasurer, Revenues 2019-20 2020-21 Change Change and then remitted monthly to the District. Local Revenue $4,684,800 $4,516,088 $(168,712) -3.74% State Revenue 3,336,199 2,622,989 (713,210) -27.19% Adopted Federal Revenue 20,172,546 24,530,254 4,357,708 17.76% Debt Service Budget Budget Amount of Percent of Use of Fund Revenues 2019-20 2020-21 Change Change Balance 1,092,500 334,913 (757,587) -226.20% Local Revenue $18,985,000 $19,240,800 $255,800 1.33% Total Revenues 29,286,045 32,004,244 2,718,199 8.49% State Revenue 614,232 635,438 21,206 3.34% Expenditures Use of Fund Salaries 14,285,687 16,934,864 2,649,177 15.64% Balance 0 3,256,957 3,256,957 100.00% Benefits 5,533,582 5,773,987 240,405 4.16% Purchased Services 1,709,911 1,629,714 (80,197) -4.92% Total Revenues 19,599,232 23,133,195 3,533,963 15.28% Supplies & 7,038,837 7,129,650 90,813 -.27% Expenditures Materials Debt Retirement 16,388,050 23,133,195 6,745,145 29.16% Capital Outlay 250,000 70,232 (179,768) -255.96% Unappropriated Insurance & 3,211,182 - (3,211,182) -100.00% 4,000 2,300 (1,700) -73.91% Fund Balance Judgments Total Transfers 296,093 366,978 70,885 19.32% Expenditures $29,286,045 $23,133,195 $(6,152,850) -26.60% Unappropriated 167,935 96,519 (71,416) -73.99% Fund Balance Total Expenditures $29,286,045 $32,004,244 $2,718,199 8.49%

DEBT SERVICE FUND The District owes $182,920,000 for general obligation bonds refunded or issued in 2012B, 2014, 2017 and 2019. Principal payments are due in August each year. Interest payments are paid semi-annually to our bond-paying agent, US Bank. The District requested updated bond ratings for the issuance of the 2017 General Obligation Bonds. Standard and Poor’s and Moody’s both maintained the high ratings of AA from Standard and Poor’s and Aa1 from Moody’s. The District is well below the debt capacity allowed by Idaho Code. Debt service payments made with tax revenues are certified annually to meet required payment obligations. The Board of Trustees has structured all long-term debt to be repaid by levying a tax rate of 65 cents per $1,000 taxable value for FY 2020-21.

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CAPITAL PROJECT FUND BUDGET PROJECTIONS During 2019-20, the District completed a number of projects including completion Three-year budget forecasts for the general fund, debt service fund and the capital of Highlands, Pierce Park and Mountain View Elementary Schools and the projects are calculated and reviewed annually. Budget projections are difficult, as completion of two new cafeterias at Koelsch and Hawthorne Elementary. For the many factors are unknown pertaining to; market value increases or decreases, 2020-21 school year, two elementary schools will be under construction and/or opening of new charter schools, possible appeals challenging market values, and remodel, two cafeterias will be completed and design will be occurring for an projecting what the Idaho economy and Idaho legislature will do each year. The addition at Longfellow and a new school in the Harris Ranch community. State now funds public education entirely with state income tax and sales tax. The District has an annual maintenance schedule in addition to a list of high priority The Idaho Legislature approved increases to the career ladder that would be projects that need to be addressed. BSD passed a $172.5 million-dollar capital implemented over a five-year period. The Idaho Legislature continues to discuss construction bond and has budgeted spending these dollars over the next 4 years. and propose funding formula changes. As of today, it is unclear what proposal will The bond measure included 22 major capital projects and deferred maintenance at be brought forward to change funding public schools in Idaho, thus making it all schools. In addition to the voter approved capital bonds, the District has difficult to project state revenue allocations to public education. resources available for maintenance and capital construction needs. In 1998, taxpayers approved an annual maintenance levy of $3 million dollars. District also receives approximately $1.5 million in lottery proceeds from the State of Idaho. Idaho Code requires these dollars be deposited into the Capital Projects fund and be used for maintenance and capital improvement. The Facility Master Plan that was approved by the Board has earmarked these additional funds ($4.3 million) to be used in conjunction with the capital construction bonds. During the 2020-21 school year $4.3 million additional will be transferred. Adopted Capital Project Budget Budget Amount of Percent of Fund Revenues 2019-20 2020-21 Change Change Local Revenue $620,000 $150,000 $(470,000) -313.33% State Revenue 1,560,000 1,540,000 (20,000) -1.30% Other Sources 7,357,000 7,357,000 - 0.00% Use of Fund Balance 37,500,000 39,400,000 1,900,000 4.82% Total Revenues 47,037,000 48,447,000 1,410,000 2.91% Expenditures Budget projections for the next three years show modest increases in revenues, apart Purchased Services 4,580,000 1,405,000 (3,175,000) -225.98% from new enrollment funding. The District has projected that schools will receive Capital Outlay 39,950,000 45,447,721 5,497,721 12.10% a 2 percent increase in state discretionary funding. The projections assume slight Unappropriated increases for base salary allocation for the next year. The projections also consider Fund Balance 2,507,000 1,594,279 (912,721) -57.25% the anticipated increase in market value for the current year and the corresponding Total increase in property taxes for FY 2020-21. The projections assume that the Idaho Expenditures $47,037,000 $48,447,000 $1,410,000 2.91% legislature will continue to allocate the lottery dollars to Districts' to use for capital improvements in 2021-22, 2022-23 and 2023-24.

Executive Summary Page 12 BSD 2020-2021 Annual Budget

The District also utilizes Special Revenue Funds; however, these long-term INFORMATION projections are not difficult because funding fluctuates annually based on grants awards received from local, state, and federal governments. The following is a table The Boise School District serves approximately 25,500 students in 48 schools. that lists each fund and the projected budget amount for the labeled future school Although enrollment population remains stable, the District’s population does year. change. Changes include needs for services to autistic and emotionally disturbed students. During the 2019-20 school year, the total special education student count was 3,228. More staff is required to effectively serve special education populations Budget Budgeted Projected Projected Projected and specially designed classrooms help provide services to these students. The 2019-20 2020-21 2021-22 2022-23 2023-24 2020-21 includes additional staffing positions to assist with these populations. The General Fund need for services for socio-economically disadvantaged children has also changed in recent years. The percentage of children eligible for free or reduced-price Revenues: $247,619,490 $252,470,528 $257,526,794 $263,254,682 lunches is 33% as of March 2020. Expenditures: $254,430,442 $255,001,911 $260,028,949 $265,156,528 ENROLLMENT TRENDS AND PROJECTIONS Fund Balance EoY 27,897,028 21,086,076 18,554,693 16,052,537 In the past ten years, the enrollment in Boise Public Schools has experienced an Special Revenue Fund increase of 983 students. The peak in enrollment in the past ten years occurred in the 2011-12 school year. Current enrollment projections show a decrease in Revenues: $31,669,331 $31,986,024 $32,305,885 $32,628,943 enrollment of approximately 400 students. The following table and chart illustrate Expenditures: $31,907,725 $32,226,802 $32,549,070 $32,874,561 historic and projected enrollment for Boise Public Schools as listed in BSD Fund Balance EoY 6,142,401 5,904,007 5,663,229 5,420,043 Facilities Master Plan (FMP).

Debt Service Fund Boise School District Historic Enrollment Revenues: $19,876,238 $19,625,616 $20,018,128 $20,418,491

Expenditures: $23,133,195 $22,026,950 $19,030,725 $17,298,075 26,500 26,175 Fund Balance EoY 21,092,185 17,835,228 15,433,894 16,421,297 26,100 25,916 Capital Projects Fund 25,527 25,700 26,048 25,440 Revenues: $9,047,000 $4,695,000 $4,675,000 $4,675,000 25,891 25,978 25,269 Expenditures: $46,852,721 $17,500,000 $12,500,000 $4,500,000 25,300 25,484 24,896 Fund Balance EoY 60,403,394 22,597,673 9,792,673 1,967,673 25,247 24,900 25,205

24,500

Executive Summary Page 13 BSD 2020-2021 Annual Budget

Boise School District Historical Enrollment Projected Grade 08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 Total 25,484 25,527 26,048 26,175 25,891 25,916 25,978 25,440 25,247 25,269 25,205 24,896 25,461

Analysis and projections are based on student data SP 2019 SP 2020 SP 2021 SP 2022 SP 2023 SP 2024 SP 2025 SP 2026 SP 2027 SP 2028 SP 2029 collected during Spring of K-6 12,953 12,749 12,650 12,468 12,266 12,263 12,287 12,387 12,331 12,263 12,251 2019. SP 2019 refers to school year 2018/19 and SP 7-9 6,143 6,222 6,183 6,223 6,069 5,803 5,504 5,257 5,285 5,362 5,453 2029 refers to school year 2028/2029. 10-12 5,884 6,015 6,204 6,253 6,305 6,232 6,251 6,081 5,822 5,522 5,268 OT-12 25,383 24,978 25,020 24,923 24,614 24,273 24,016 23,705 23,427 23,147 22,982

Boise School District contracted with Davis Demographics (Davis) to develop and analyze demographic data relevant to the district’s facility efforts. The scope of contracted work includes updating the district’s mapping files, geocoding and student data analyzing the past four years of student data files (using annual May data), developing and researching pertinent demographic data in and around the district, identifying current and future residential development plans, and preparing a ten-year student population projection.

. In continuing recognition of the critical importance of reading skills, Idaho State ACHIEVEMENT Statute Section 33-1615 requires that all public school Advanced Placement classes are rigorous, college-level classes taught by certified students in Kindergarten and grades 1, 2, and 3 shall have high school teachers and audited by the College Board. Many colleges and their reading skills assessed. The current Idaho Reading universities offer credit and/or waivers dependent upon scores on Advanced Indicator (IRI) is given to all (K-3) public school students Placement exams, and the College Board maintains a website where students and who qualify. The IRI is an early reading diagnostic and parents can see AP credit policies of each college/university. Each of Boise's screener for students in K-3rd grade. The screening is traditional high schools offers at least 25 Advanced Placement courses. mandatory for Idaho public school students in the fall and spring with optional yearly progress monitoring. Due to the disruption caused by COVID-19, Idaho did BSD Advanced Placement Exams Written not administer the spring IRI in 2020, and the fall IRI 2020 testing assessments have 5,000 been postponed. District/State details are located https://idahoschools.org/. 4,914 5,162 4,000 4,604 4728 AVID (Advancement via Individual Determination) program mission is to "close 3,983 the achievement gap by preparing all students for college readiness and success in 3,000 3,685 3,220 3,444 3,440 3,243 a global society. AVID is a system for “academic middle to upper academic middle” 2,000 students, AVID students are hardworking, have a positive attitude, and are collaborative in nature. They have a strong desire to attend school beyond high 1,000 school and have the individual determination to do what it takes to get there.

Executive Summary Page 14 BSD 2020-2021 Annual Budget

The State of Idaho calculates Graduation (Completer) Rates for each Idaho high For the 2020-21 school year, 12 elementary buildings and 1 secondary building are school using data submitted about dropouts and completers by individual districts. considered Title I schools and are allotted allocations to utilize in their buildings for Graduation Rate is used as the third academic indicator (ISAT math, and ISAT staff support, supplies and professional development. Board Policy states, “the reading are the first two) in evaluating the school's status for Adequate Yearly District will strive to achieve no greater than the following class size ratios:” Progress under the Every Student Succeeds Act. The formula for calculating Title one schools are graduation rate is devised by the National Center for Education Statistics, and can determined based on the be summed up as follows: Number of students per class poverty levels of students Kinder./1st Grades = 23 Percentage of Boise School District Graduation Students enrolled in District buildings. The Idaho State Department 2nd/3rd Grades = 26 of Health and Welfare reports 4th/5th/6th Grades = 32 School 2014-15 2015-16 2016-17 2017-18 2018-19 the students that are receiving Secondary = 160 /teacher/contact/day Boise 92% 94% 91% 91% 93% benefits for food stamps to Alternative High = 18 Borah 87% 89% 86% 84% 87% the District on a weekly Capital 91% 91% 90% 85% 89% schedule. Each April, the Timberline 93% 95% 93% 92% 92% District calculates elementary and secondary poverty percentages based on guidelines established for the Community Eligibility Program (CEP). Different Source: ISDE 2020 eligibility percentages are used for determining eligibility for an elementary or secondary building. Completer (yr. 4)/ (Completer (yr. 4) + grade 9 dropouts (yr. 1) + grade 10 dropouts (yr. 2) + grade 11 dropouts (yr. 3) + grade 12 dropouts (yr. 4)). 2016-2017 graduation data not available at time of publication.

STAFF INFORMATION/ALLOCATION OF RESOURCES The District recruits and retains quality employees. Approximately 60 percent of our staff are in certified positions. The District also employs approximately 40 percent classified staff to assist in support roles that include business operations, food services, classroom assistants, custodians, and technology support. Of District certified staff, 69 percent have earned a Master’s degree or higher. Offering competitive salary and benefits, providing good administrative support, and marketing the District to potential applicants are some of the ways the District retains such a remarkable staff. District schools allocate staff resources based on their enrollment by grade or subject and the needs of their students. Staffing is based on the programs that are offered in District buildings. For example, eleven elementary schools offer English Learner Language programs and seven elementary schools offer all day gifted and talented programs.

Executive Summary Page 15 BSD 2020-2021 Annual Budget

The following table details staff changes in the FY 2020-21 budget: MISSION AND GOALS OF THE DISTRICT The Boise School District is committed to providing an excellent education for Staffing Changes: Additional Changes: every child. The District is committed to providing excellent opportunities for our students. 1.0 Halt time Assist Principals 1.0 Principal Special Programs To make certain we are living up to our mission of Educating Today for a Better Movement on salary schedules for 0.6 In-house Attorney experience. State mandated Tomorrow, the Boise School Board, and District administration are committed to a (reduced purchased services legal) minimum salary $40,000 District strategic direction. This direction, in the form of a plan, is developed utilizing 0.4 Title IV Coordinator (budgeted prior yr.) minimum is $40,639 certified, considerable input from staff, students, and community members and ongoing 1.0 Special Ed Consulting Teacher $12.07 per hour classified. analysis of the many conditions that influence the Boise School District (BSD). 1.0 Social Studies Supervisor 1.0 PD Consulting Teacher ELA The strategic plan reflects a vision that each student graduates prepared for college, 1.0 Gate Teacher career, and citizenship. The District continues to implement the goals and actions Reductions in Staff: 6.0 All Day Kindergarten Teachers identified in the Strategic Planning process that guides the District to 2021. The 3.5 City of Boise Preschool Teacher/Aide prior plans of the District proved extremely useful in providing strategic direction -1.0 Special Ed Administrator 4.0 Custodians and focus. The strategic planning process involves patrons, staff, students, and -1.0 Special Ed Teacher 6.0 Special Ed Assistants District leadership. Madison 1.0 Special Ed Teacher SLC -1.0 DTEC Liaison DTEC Apprenticeship Through this planning process, the District systematically takes advantage of -10.0 Elementary Teachers Head Teacher Stipend Marian Pritchett current accomplishments and opportunities while simultaneously creating a solid -9.0 Secondary Teachers Head Teacher Stipend Madison plan for Boise School District’s future. The plan focuses on creating the best vision -1.0 Administrative Assist Stipend Marian Pritchett Dept. Chair of the District’s long-term future.

BSD FTE Employee Totals 2019-20 Proposed 2020-21 Total Non-Certified 1,831.55 1,834.56 Total Certified 872.83 880.07 District Total 2,704.38 2,714.63

The District works closely with the Boise Education Association (BEA) to maintain a compensation package that preserves a fiscally sound budget. In May 2020, the BEA ratified the agreement with 99 percent of the members voting to approve the salary increases as outlined above. The District also set the minimum hourly rate for classified staff at $12.07 per hour. The District provides health, dental, vision, and life insurance (HDVL) for all full- time employees during staff contract periods. Employees are required to participate in the District’s health wellness program if they do not want to contribute to the health coverage cost. The annual cost per employee for HDVL is $8,490.

Executive Summary Page 16 BSD 2020-2021 Annual Budget

The Board of Trustees reviews the strategic plan at least two times a year. The NAEP - The National Assessment of Educational Progress is a test given to random review includes extensive discussion on action items, measuring success of those samples of schools and students across the nation. All states are required to items and determining if action items need to be updated as the world continues to participate in the English Language Arts and Math assessments every other year. change. The purpose of the Strategic Plan is to guide our organization’s direction NAEP is the only test that can compare results state by state. to achievement of the District’s Mission, Vision, and Core Values. Graduation Rate - This is a measure of the percentage of students who graduate. The District Mission: Educating Today for a Better Tomorrow! The definition of a graduate and the definition of the base cohort of students being The District Vision Statement: We graduate each student prepared for measured changed significantly for the 2013-14 school year, so comparisons before college, career, and citizenship. and after that point are not comparable. The Core Values of the District: Respect, Dignity, Honesty, Responsibility, Teacher Quality - This offered a measure of educational experience of teachers Teamwork (bachelor’s, master’s, and doctorate degrees) and rates of High Quality Teachers teaching core subjects in high- and low-poverty schools. (Found in the Report Card The Goals identified in the Strategic Plan 2020 are designed to enhance District: for the 2010-11 school year through 2014-15). Quality Teaching and Learning, Educational Opportunity, Hiring, Training, and Retaining the Best Staff, Community Relations & Communications, and School AMO - Annual Measurable Objectives was a measure of student performance Environment and Safety. growth targets in reading/language art and math proficiency. (Found in the Report Card for the 2011-12, 2012-13 and 2014-15 school years). SCHOOL ACCOUNTABILITY AAG - Annual Achievement Gaps measured the difference in academic Idaho’s K-12 Report Card is designed to provide public accountability for the state’s performance of students who were or were not considered to be "at risk". (Found in K-12 public education system and presents information required by federal laws the Report Card for the 2011-12 and 2012-13 school years). implementing the Elementary and Secondary Education Act and current state law, plus other information determined to be helpful for the public to evaluate the state’s Postsecondary Data - This data measured student enrollment in higher education schools. within 16 months of graduating. (Found in the Report Card for the 2013-14 school year). Each District School lists a link to the Idaho State Department of Education The Report Card began in the 2006-2007 school year. Over the years, the site to access school Report cards. accountability measures required have varied during the years, among the measures you will find tabs for: IDAHO’S ECONOMY Assessment - Idaho Standards Achievement Test (ISAT) measures English Unemployment continued claims – the number of people Language Arts and Math skills of students in grades 3-8 and 10 and science in who requested an unemployment benefit payment – grades 5 and 7. Students in 10th grade take a state end-of-course assessment. No continued to fall the week ending Sept. 19, dropping 7 data is available for 2013-14 as it was a field test of a new version. As a result, tests percent from the previous week to 10,708, the 20th before that date and after that date are not comparable. consecutive week of declines. The four-week moving average for continued claims fell 10 percent – from 13,842 IRI - The Idaho Reading Indicator (IRI) measures basic reading skills of students for the week ending Sept. 12 to 12,416 for the week ending in kindergarten and first through third grades in the fall and spring. Sept. 19. Initial claims for unemployment insurance A score of 3 indicates students have met benchmark or better performance for their benefits totaled 3,437 for the week ending Sept. 19, 2020 grade level. Scores of 2 or 1 indicate they qualify for additional instruction and dropping by 6 percent – or 235 claims – from the previous resources to help them achieve benchmark levels. week.

Executive Summary Page 17 BSD 2020-2021 Annual Budget

Total benefit payments to laid-off Idahoans attributed to COVID-19 reached $868.8 CONCLUSION million. Regular state unemployment insurance benefits made up $196.8 million of the total, with PEUC benefits at $28.6 million, PUA benefits at $64.7 million and The Boise School District implements a number of innovative programs to enhance FPUC payments at $536.5 million and LWA benefits at $42.2 million. Additional the education of children in Ada County. While offering a more unique choice and information on weekly claims including county and industry details/breakdowns is increased opportunity for the community, program initiatives supplement the available on Idaho’s claim data dashboard at https://lmi.idaho.gov/ui-weekly- District’s goal in ensuring that all students meet high standards of performance in claims. learning. Identified below are descriptions of a number of major programs in the District. Advanced Opportunities, Advanced Placement, Advancement via Individual Determination, Classical Education, Dual Language, Extended Kindergarten, Preschool, Gifted, Harbor Method, International School, Montessori, Career Technical Education and Treasure Valley Math & Science Center. The District staff is highly educated and experienced. Ninety-two percent of eligible certified employees belong to the Boise Education Association. The District and the Boise Education Association use a collaborative approach to bargaining. Approximately 69 percent of our certified staff have earned their Master’s degree or higher. Offering competitive salaries and benefits, providing good administrative support, and marketing the District to potential applicants are some of the ways the District retains such a remarkable staff. The Boise School District’s budget is one that symbolizes the District’s dedication to its students, staff members, and community. This budget aligns with our mission of educating students to be lifelong learners and contributing citizens. We thank Boise Arial View the Board of Trustees for its support in “Educating Today for a Better Tomorrow!” The Ada County labor force grew significantly between 2009 and 2019 increasing by 56,000. The labor force increased 3.4 percent between 2018 and 2019. Ada Sincerely, Sincerely, Sincerely, County has more jobs than its labor force can support, attracting commuters from neighboring counties. During 2019, the unemployment rate fluctuated between 2.2 percent and 2.7 percent. The 2019 annual average rate remains 6.4 points below the record high of 8.9 percent in 2009.The County consistently posts rates below the statewide average. Coby Dennis Lisa Roberts Nancy Landon The county’s 2019 annual average covered employment Superintendent Deputy Superintendent Chief Financial Officer increased 3.3 percent adding nearly 8,200 jobs. Three sectors made up 57 percent of the growth. The largest growth was in education and health services, which added nearly 2,100 jobs. Trade, utilities, transportation, leisure, and hospitality each added more than 1,100 jobs.

Executive Summary Page 18 BSD 2020-2021 Annual Budget

MERITORIOUS BUDGET AWARD The Meritorious Budget Awards Program, designed by the Association of School Business Officials International (ASBO) and School Business Management Professionals enables school business administration to achieve excellence in budget presentation. ASBO awarded the Meritorious Budget Award to the Boise School District for excellence in the preparation and issuance of a school system annual budget in 2019-20, for the seventeenth consecutive year. This award represents a significant achievement and reflects the commitment to achieve the highest standards of school budgeting. The award is valid for a period of one year.

Executive Summary Page 19 BSD 2020-2021 Annual Budget

BOARD OF TRUSTEES All policies established by the Board of Trustees must be consistent with the laws While many have a hand in shaping our school system, the Boise School District covering public education in the State of Idaho and the United States and must Board of Trustees sets the policies that guide the public education of our students. follow guidelines established by the Idaho Legislature and State Board of Trustees regularly assess community needs and aspirations to develop an Education. The Board of Trustees focus is driven by the Boise School District educational program consistent with community resources. Once these policies are strategic plan: made, it is the job of the Superintendent to work with administrative and leadership Superintendent Deputy Superintendent teams and staff to execute the policies. As the legally designated governing body, Coby Dennis Lisa Roberts the Board retains final authority within the District. Members named from left to right:

Our Mission: Educating Today for a Better Tomorrow! Our Vision Statement: We graduate each student prepared for college, career, and citizenship. Our Core Values: Respect, Dignity, Honesty, Responsibility, Teamwork Our Goals: Quality Teaching and Learning, Trustee Trustee Vice President Trustee Dennis Doan Maria Greeley Dave Wagers Educational Opportunity, Beth Oppenheimer Hiring, Retaining, and Training the Best Staff, Appointed 2018 Elected 2016 Elected 2012 Elected 2015 School Environment and Safety, Trustee President Trustee Clerk Community Relations and Communications. Alicia Estey Nancy Gregory Dr. Troy Rohn Sharon Mast Elected 2018 Elected 2002 Elected 2012 We build a mutually beneficial relationship with our community and communicate effectively with parents, patrons, staff and students. The Boise Independent School District is divided into four areas (quadrants). The District Area Directors each supervise the principal and supervisors in each of their respective area or quadrants. The Superintendent is the Board's professional advisor to whom the Board Each has the responsibility for all programs in the schools, including regular and delegates executive responsibility. Other Board duties include: special education, activities, curriculum and school improvement. • to act as an advocate for students and public education; The successful operation of schools requires a close, effective working relationship • to create a District vision, mission and goals; between the Board and the Superintendent. The relationship must be one of trust, • to hire, evaluate, and work as a unified team with the Superintendent; goodwill and candor. As the legally designated governing body, the Board retains • to establish District priorities through approval of the budget; final authority within the District. The Superintendent is the Board's professional • to monitor student achievement and approve changes in the academic advisor to whom the Board delegates executive responsibility. program.

Executive Summary Page 20 BSD 2020-2021 Annual Budget

District Leadership The District Service Center houses the administrative functions to the District Direct administrative authority for programs and staff and the Superintendence to whom the Directors and the Administrators report.

Department Staff Responsibilities Superintendent Coby Dennis Educational Leader of the District Deputy Administer Instruction Collaboration, Lisa Roberts Superintendent Business Operations Debbie Boise Area Director Donovan Borah Area Becca Anderson Director Leadership, Supervision, Evaluation, Capital Area Instruction Alignment Teri Thaemert Director Timberline Area Brian Walker Director Human Resources Benefits, Employment, Human Nick Smith Director Resources Chief Financial Accounting, Budget, Purchasing, Nancy Landon Officer Payroll BEA President Stephanie Myers Boise Education Association Education Jennifer Managing Director of the Foundation Foundation Henderson Federal Student Student Programs & Federal Stacey Roth Programs Programs, Equity & Diversity Tamara Dental Clinic, Nursing, Health Services Fredrickson Immunizations, Screenings Information Information Technology, IT Systems David Roberts Technology and Services Professional Development/ Professional growth of Boise School Mark Jones Special District certified & classified staff Education Public Information/ Dan Hollar Communication Affairs

Executive Summary Page 21 BSD 2020-2021 Annual Budget

Area Directors Designated school responsibilities

Boise Area Borah Area Capital Area Timberline Area Human Resources Chief Financial Officer

Debbie Donovan Becca Anderson Dr. Teri Thaemert Brian Walker Nick Smith Nancy Landon Collister Elem. Amity Elem. Horizon Elem. Adams Elem. Benefits Accounting Cynthia Mann Elem. Grace Jordan Elem. Koelsch Elem. Garfield Elem. Insurance, Purchasing, Hidden Springs Elem. Hawthorne Elem. Morley Nelson Elem. Liberty Elem. Wellness Payroll, Highlands Elem. Hillcrest Elem. Mountain View Elem. Riverside Elem. Human Resources Audit, Hillside Jr. High Jefferson Elem. Pierce Park Elem. Trail Wind Elem. Applications, Budget, Longfellow Elem. Maple Grove Elem. Shadow Hills Elem. White Pine Elem. Certification, Finance – Budgets, Lowell Elem. Monroe Elem. Valley View Elem. East Jr. High Compensation, Bids/Contracts, Roosevelt Elem. Owyhee Elem. Fairmont Jr. High Les Bois Jr. High Compliance/Contracts, Copiers, Grants, Mail, Washington Elem. Whitney Elem. Riverglen Jr. High Timberline Sr. High Employment Payable/Receivable, Whittier Elem. South Jr. High Capital Sr. High Dennis Technical Verification, Sales Receipts, Wm Howard Taft Elem. West Jr. High Treasure Valley Math & Education Center FMLA/ISEE, Stores Inventory, North Jr. High Borah Sr. High Science Center (DTEC) Leave/Substitutes. Switchboard, Boise Sr. High Frank Church Alt (TVMSC) Travel/ Utilities. Marian Pritchett Secondary Summer/Evening School Madison Early Childhood Education Special Education (ECSE)

Executive Summary Page 22 ORGAINIZATIONAL ORGAINIZATIONAL

ORGANIZATIONAL SECTION

The organizational section presents District leadership structure, details missions and goals, and the strategic plan that is a living SECTION document that guides the District. This section also describes financial policies, regulations, and funds that are used to develop, implement and balance the District budget.

Financial governance and reporting is presented with details about our budget development process, capital projects, illustrated with a budget timeline. Other sustaining local revenue sources are also described in this section.

ORGAINIZATIONAL SECTION ...... 24 Borah High School District and Administration ...... 24 Trustees and Organization Chart ...... 25 Boise School District Strategic Plan ...... 25 Mission, Goals, Vision ...... 26 Organization Programs and Services ...... 28 District Surveys ...... 29 Fund Structure ...... 30 Budget Development ...... 35 District Campus Boundary/Locations...... 39 2020-2021 Budget Process Timeline ...... 24

EducatingTodayfor a better tomorrow

BSD 2020-2021 Annual Budget

ORGAINIZATIONAL SECTION These members serve at large, without pay, in overlapping terms of six years. The Board is committed to a policy of public involvement. School community groups, task forces and other organizations give patrons the opportunity to help guide the DISTRICT AND ADMINISTRATION decision-making process. Monthly meetings of the Board of Trustees are held the second Monday of the month at 6:00pm at the District Service Center. Board The Independent School District of Boise City covers 456 square workshops are scheduled and special meetings are held when necessary. miles in the eastern portion of Ada County and serves the populations of Boise and Garden City. The District educates approximately 25,500 students in preschool through grade 12. The District currently has 48 schools: 32 elementary schools (grades K-6), 8 junior high schools (grades 7-9), and 5 high schools (grades 10-12, including one alternative secondary school). The District also includes a Career Technical Center, a preschool center, and a math and science center located in Riverglen Junior High for students to attend. All school sites offer a wide range of programs and services for students. These services include vocational and college preparatory classes. The District contributes to the area’s economy by providing full-time and part-time jobs for approximately 4,300 people. About sixty percent of the jobs require university degrees and certification from the State Board of Education. The other forty percent of the positions are classified, according to the skills required; classified positions do not generally require university degrees or certification from the State Board of Education. The Independent School District of Boise City Elected/ is an equal opportunity employer and actively recruits professionals from Trustee Position Appointed Expiration universities throughout the nation. Nancy Gregory President 2002 Elected 2020 The Independent School District of Boise City chartered by the Idaho Territorial Maria Greeley Vice President 2012 Elected 2024 Legislature in 1881 is the second oldest school district in the State of Idaho. Idaho Troy Rohn Trustee 2012 Elected 2024 Code section 33-301 states that each school district when validly organized is Dave Wagers Trustee 2016 Elected 2022 declared a body corporate, and in its corporate capacity may sue and be sued and Beth Oppenheimer Trustee 2016 Elected 2022 may acquire, hold and convey real and personal property necessary to its Alicia Estey Trustee 2018 Elected 2024 establishment, extension and its existence. The District has the authority to issue Dennis Doan Trustee 2018 Appointed 2020 negotiable coupon bonds and incur such other debt in the amounts provided by law. Each Idaho district is a political subdivision of the State of Idaho. All regular meetings are open to the public. State law permits the Board to go into The Trustees, elected by the patrons within the District boundaries, are executive session to discuss personnel, negotiations, property, or legal matters. No representatives of the Independent School District of Boise City. Individual vote may be taken in executive session. Board agendas are posted in accordance members have no authority to act on their own, but meet as a Board in formal with Idaho Code at least 48 hours before a regular meeting and 24 hours before a meeting sessions. The seven citizens elected as Trustees comprise the Board. The special meeting, and can be found on the District website at Board’s primary functions are to establish policies for the District, to oversee the www.BoiseSchools.org. Local news media are notified of every meeting. The property, facilities, and financial affairs of the District and to appoint the District’s Board makes every effort to ensure the District mission; Educating today for a superintendent. Better Tomorrow. Organizational Section Page 24 BSD 2020-2021 Annual Budget

TRUSTEES AND ORGANIZATION CHART Data: Our data is linked to each of the Goals in the Strategic Plan. You will find Below are listed the Trustees and organization chart illustrating the 2020-2021 both quantitative (charts, graphs, etc.) and qualitative data (narrative, statements school year. regarding implementation of initiatives, etc.) on the website. These data are updated annually, representing key indicators of student performance.

Boise Independent School District Board of Trustees Purpose: The Boise School District continuous improvement process has been in place for years and is guided by section 33-320 of Idaho Code. The annual plan is part of our ongoing focus on increasing student achievement. Superintendent Method: The Board of Trustees and Leadership collaborate on the plan, engaging stakeholders and gathering input through multiple opportunities. Deputy Superintendent

Communications & Public Affairs Facilities & Operations Food & Nutrition Transportation Services

Area Directors HR Director Chief Financial Officer

Principals Administrators

Supervisors

Consulting Teachers

BOISE SCHOOL DISTRICT STRATEGIC PLAN Boise School District guides itself by a strategic plan and implements a continuous improvement plan. This planning process involves patrons, students, business leaders, District staff, and the Board of Trustees. This planning process has proved very effective in providing strategic direction and focus for the past decade. The Strategic plan updates throughout the year will be presented to the board oversight District also adheres to a Facility Master Plan. The goal of the Facility Master Plan committee and periodic board presentations. Updates are denoted on board is to determine appropriate levels of school improvements conducive to efficient agendas. and effective learning, teaching, and community activities.

Organizational Section Page 25 BSD 2020-2021 Annual Budget

MISSION, GOALS, VISION The goals, strategies and actions are the strategic direction the District follows to achieve its Vision. The Board of Trustees and the leadership of the District and Goals and strategies developed and adopted by the Board, establish the strategic each school use the Strategic Plan to determine priorities, guide financial decisions, direction the District follows into the future. The Board of Trustees and the and seek feedback from staff, parents, and patrons. leadership of the District and each school utilizes The Plan to determine priorities, The following are details about the Strategic Plan District goals and list strategies guide financial decisions, and continue to provide quality programs and services and dollar amounts for 2020-2021 to ensure those goals are reached. to all students. District Mission: Educating today for a better tomorrow! The plan is a “living document” that guides the Boise School District’s efforts to provide every student with a quality education and sound preparation for life. District Vision Statement: We graduate each student prepared for college, career, and citizenship. The District continually analyzes the goals of the strategic plan utilizing a District Core Values: Dignity, Honesty, Respect, Responsibility, and Teamwork. Professional Learning Community (PLC), a powerful staff-development approach and strategy for school change and improvement. In conjunction, schools also use Quality Teaching and Learning ...... Associated Costs = $1,640,000 specific school improvement plans for each site. These strategies and tools provide the current blueprint of the District. The quantitative data collected provides Goal 1: We deliver an exceptional aligned PreK-12 curriculum, which student measures and other key statistics of interest. prepares students for success in the work environment, college and university studies, and citizenship in the 21st century. This information is continually being studied and analyzed; teams of representatives from each school make recommendations on goals and strategies Strategy 1.1 Update, enhance and communicate district curriculum across and a broader Planning Team made up of District and community stakeholders all all content and courses. contribute to these studies. Strategy 1.2 Continually improve the quality and accountability of instruction in the Boise School District. Collaboration opportunities include but are not limited to: Strategy 1.3 Implement digital tools that will increase student engagement Assessment Data and prepare students to be competitive in a technology BEA Rep/ Principal Meetings dependent global community. BEA/ District Committees Content/Curriculum Supervisor Weekly Meetings Educational Opportunity ...... Associated Costs = $1,249,949 Federal Programs (Consulting Teachers) monthly meetings Goal 2: All students have opportunities to access District programs and Integration Specialists (Consulting Teachers) weekly meetings achieve success in those programs. Principal Quad Meetings and PLC Team meetings Strategy 2.1 Implement best practices to maximize performance across PTO/PTA & Parent Meetings demographic groups. Review Process of Previous Action Items Strategy 2.2 Continue to implement and improve the Advancement via School Integrated Lead Trainings Individual Determination (AVID) program in secondary SMART Goals from schools schools. Student Focus Groups Strategy 2.3 Review educational offerings or Career Technical Trustee Discussions Education/Continue to implement and improve Career Technical Education Pathways for all students.

Organizational Section Page 26 BSD 2020-2021 Annual Budget

Strategy 2.4 Continually explore new programs, expand the array of the Strategy 4.4 Promote healthy social, physical, and emotional accelerated and Advanced Placement courses, and actively predispositions, and ensure that all schools remain free of recruit students from all backgrounds. drugs and weapons. Strategy 2.5 Continue to implement a Community Schools model to Strategy 4.5 Maintain facilities to provide an appropriate learning remove barriers to learning. environment for students and staff.

Hiring, Training, and Retaining the Best Staff ...... Associated Costs = $8,179,885 Community Relations & Communications Goal 3: We hire well-trained, professional employees and provide Goal 5: Implement and monitor communication initiatives that resources and professional development to ensure instructional improve stakeholder understanding and trust. excellence. Strategy 5.1 Quality Teaching and Learning: Promote an exceptional Strategy 3.1 Continue to recruit and retain a highly qualified and diverse aligned pre-K-12 curriculum, which prepares students for staff for certified and classified positions. success in the work environment, college and university Strategy 3.2 Continue to revise and implement job descriptions to clarify studies, and citizenship in the 21st century. and align expectations for internal accountability. Strategy 5.2 Educational Opportunity: Communicate the opportunities Strategy 3.3 Continue to provide employees with appropriate feedback, to access District programs and achieve success in those tools and resources to best perform their duties. programs. Strategy 3.4 Continue to provide a comprehensive, coordinated District- Strategy 5.3 Hiring, Retaining, and Training the Best Staff: Build value wide professional development program aligned to strategic with our stakeholders about efforts and results of hiring well- priorities. trained, professional employees and provide resources and Strategy 3.5 Continue and Expand Administrative Leadership professional development to ensure instructional excellence. Development in the District. Strategy 5.4 School Environment and Safety: Inform the public about the importance of providing safe, respectful and supportive school environments for students, staff, volunteers, and School Environment and Safety ...... Associated Costs = $2,309,060 patrons, based on District values. Goal 4: We provide safe, respectful and supportive school environments Strategy 5.5 Community Relations: We build a mutually beneficial for students, staff, volunteers, and patrons, based on District relationship with our neighbors, community members and values. governmental representatives.

Strategy 4.1 Continue implementation of a flexible long-range facilities plan that includes consideration of changing demographics, Total associated costs = $7,522,522 future building needs, and possible community partnerships. The budget strategically targets areas of quality teaching and learning, educational Strategy 4.2 Continue reviewing and revising district and school opportunities, school safety, maintaining and hiring the best staff and discipline, behavior and human resources policies as needed. accountability as primary expenditures with the budget. Strategy 4.3 Provide support services, policies, and personnel to ensure the

safety of students, staff, volunteers, and patrons.

Organizational Section Page 27 BSD 2020-2021 Annual Budget

ORGANIZATION PROGRAMS AND SERVICES • Dennis Technical Education Center offering 20 technical programs The Boise School District serves approximately 25,500 students in 48 schools and • 33 Advanced Placement offerings with programs offering dual credit employs approximately 4,300 people, of whom 1,890 are certified staff. In the • AVID (Advancement Via Individual Determination) program at each district, there are 33 elementary schools, 8 junior high schools, and 5 senior high secondary high school schools. • Vocational training opportunities, allowing students certifications for career choices after graduation In the Boise School District, you will find: • Extensive special education services • 69% of certified staff hold a Master’s Degree or higher and an average of 14 • Six designated community schools, providing family support programs years’ certified experience A few of the programs offered by Boise’s schools: • Four high schools named ‘Most Challenging’ by Washington Post for 10+ years (top 11% of schools nationally) • Advanced Opportunities allows students to individualize their high school • 67% go on to college within 2 years, one of the highest rates in the state with learning plan to get a jump-start on their future. These options include Dual a 90% graduation rate Credit, Advanced Placement, International Baccalaureate, and Career and • More National Merit Scholar semi-finalists than any other district in Idaho Technical Education programs • 100+ STEM courses for secondary students • An Advanced Placement program AP Human Geography-Offered at all • Montessori program Junior High Schools. • Two Spanish immersion programs and Professional resources for English • The AVID Program, a college-preparatory program for all junior and senior learners high school students who are performing in the academic middle. From inception in 2006-07 with 85 students at Fairmont Junior High AVID has grown to over 1,300 students District-wide. AVID is now in place at each District secondary school. During the 2018-19 school year, this program expanded to 5th and 6th grades at two elementary schools. • Career Technical Center provides an opportunity to pursue post-secondary education/training, as well as gaining trade skills. This state-of-the-art, facility offers industry training in a variety of professional/technical fields such as automotive technology, graphic design, health professions, heavy- duty diesel, information technology, and residential construction. District has also recently added programs in plumbing, electrical and HVAC training. • Classical Education Program at Pierce Park Elementary school includes instruction in Latin. • Community Education Program offering a wide array of affordable personal enrichment classes, provided during the evening hours, taught by volunteer instructors, and available for all ages of participants. • Dual Immersion Language programs at Boise and Borah senior, Hillside, South junior and Whitney and Whittier elementary schools that provide an opportunity for fluency in both English and Spanish.

Organizational Section Page 28 BSD 2020-2021 Annual Budget

• English Language Learner programs for Limited English Proficiency students. • Extended Day Kindergarten–Tuition Based. • Extensive Special Education programs, including Madison Early Childhood Center, which provides services to developmentally disabled preschool children between the ages of 3 and 5 and support to their families. • Gifted and Talented Education programs for qualifying elementary students. • Public Harbor School at Hidden Springs and Owyhee Elementary schools serving grades K-6 with a focus on a core knowledge curriculum and direct instruction methods. • International Program emphasis at Longfellow Elementary School, with study of world cultures and exposure to the Spanish language. • Montessori Program where students become actively involved in the education process through hands-on experimentation and discovery. • Preschool Project, Boise Pre-K Project is a partnership between the City of Boise, Boise School District and committed community partners focused on providing high-quality preschool. Classes are offered at Garfield, Hawthorne, Whitney, and Whittier elementary schools. • Treasure Valley Math and Science Center (TVMSC) serves as a magnet school program offered to students in Southwest Idaho. Offering integrated progression of challenging mathematics, science, research and technology courses for students from seventh-12th grades. Each school year, our students regularly receive millions of dollars in annual academic scholarships, and take home award after award in local, state and national competitions. Our staff members are equally impressive, regularly receiving local, state and national recognition and are some of the most experienced and educationally advanced staff members in Idaho.

DISTRICT SURVEYS The Boise School District shared students focused surveys on their perceptions and beliefs concerning school and teaching during 2019-2020. The following are the Themed responses: Building Strengths, Building Improvements, and Teacher Actions/Relationships.

Organizational Section Page 29 BSD 2020-2021 Annual Budget

FUND STRUCTURE Other Local Revenue - Includes tuition charged to participants in special The District uses funds to report its financial position and the results of its programs, rental of facilities, donations, miscellaneous grants, and Medicaid operations. A fund is a separate fiscal and accounting entity with a self-balancing billings. The District receives tuition from students for summer school set of accounts. The Generally Accepted Accounting Principles (GAAP) defines programs, night school program, and behind-the-wheel driver education and classifies funds to be used by governmental entities. Fund accounting is programs. Other local revenues include fees for community education, Just designed to demonstrate legal compliance and to aid fiscal management by for Kids childcare tuition, school lunch fees and full day kindergarten tuition. segregating transactions related to certain activities. The District primarily uses Intermediate - County money distributed to the school district. governmental funds. State – The State Foundation program is based on student average daily attendance As mentioned most District general activities use governmental funds. The largest and staff education, experience and performance. In addition to state of these funds is the General Fund. It is the general operating fund of the District. foundation, there are specific earmarks such as technology, safety and security, It accounts for all general activities of the District not accounted for in other ELL funding, driver’s education, remediation, lottery proceeds, bond governmental funds. The other funds include the collection and disbursement of equalization funding, literacy and leadership. earmarked monies (Special Revenue Funds), the acquisition, or construction of general fixed assets (Capital Project Fund), and the servicing of general long-term Federal - Food Service, IDEA Part B Special Education, Title I-Disadvantaged, debt (Debt Service Fund). Title II Professional Development, Title III, Title IV-A, Homeless – McKinney Vento, Carl Perkins, ESSERF. The District also uses fiduciary funds for assets held on behalf of outside parties or on behalf of other funds within the District. Agency funds are used for assets Other - Bond proceeds, sale of assets, transfers in from other funds or indirect that the District holds temporarily on behalf of others as their agent (i.e. student costs. body funds). Fiduciary funds do not require formal approval, and are not part of the budget document. Permanent Funds are used for assets and resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the District. The District does not have any Permanent Funds. The Boise Public Schools Foundation manages all restricted donations. Classification of Revenue and Expenditures The State Department of Education has adopted budget expenditure and revenue categories for use by school districts. The only deviations are those necessary to conform to Idaho statutes. The manual for Idaho school districts is the Idaho Financial Accounting Reporting Management System (IFARMS).

Revenues of school districts are classified by fund and structure. The following is a list of the five main revenue source categories with examples of the type of revenue within each source: Expenditures are classified into five major functions. Each of the five major functions is further classified into sub-programs and expenditure objects. The Local - General Maintenance and Operations: -property tax levy. Voter approved following discussion defines the expenditure function and provides examples of supplemental levy, tort levy; earnings on investment are the main sources of the type of program expenditures within each function. local revenue, however, there are other sources of local revenue that are not a substantial part of the overall budget.

Organizational Section Page 30 BSD 2020-2021 Annual Budget

Instruction-500 - This expenditure function concerns program areas of regular Non-Instructional Services-700-This expenditure function concerns program school programs. Each program can be sub-classified further based upon the areas of food service and community service programs. These program individual school district needs. Expenditures for each program may be expenditures may be accounted for as part of the School District general fund broken down further by object to reflect expenditures for salaries, benefits, or may be treated as an individual fund with sub-classifications and various purchased services, supplies and materials, and capital outlay. codes. Support Services-600 - This expenditure function concerns program areas of Facility Acquisition Services-800-Expenditures for this function reflect planning, pupil support, staff support, general administration, school administration, acquiring land for buildings, building remodeling, building construction, business administration, maintenance operations and transportation services. additions to buildings, and improving landscaping sites. Each program can be sub-classified further based upon individual school Other Services-900-This classification provides for transactions and activities district needs. Program expenditures are broken down further by object to often necessary for budgeting debt service, fund transfers, and contingency reflect expenditures for salaries, benefits, purchased services, supplies and reserve. materials, and capital outlay. The five functions can be applied (with certain limitations) to any fund. Budget Basis for Measuring Revenues and Expenditures Budgets for governmental fund types are adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP). The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus also known as modified accrual basis of accounting. Financial statements of these funds present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. All governmental fund types and agency funds use the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e. when they become both measurable and available). “Measurable” means the amount of the transaction can be determined and “Available” means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Four types of revenues are susceptible to accrual: property taxes, state and federal assistance, and interest revenue. The District considers property taxes as available if they are collected within 60 days after year-end. Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long-term debt are recorded as fund liabilities when due.

Organizational Section Page 31 BSD 2020-2021 Annual Budget

Encumbrance accounting is employed in governmental funds. Purchase orders, Restricted-This classification includes amounts for which constraints have been contracts, and other commitments for the expenditure of funds are considered placed on the use of the resources either (a) externally imposed by creditors encumbrances for budgeting control purposes during the year. Outstanding (such as through a debt covenant), grantors, contributors, or laws or regulations encumbrances, at year-end, do not constitute expenditures. These are charged to of other governments, or (b) imposed by law through constitutional provisions an appropriation the following year, or the contractual commitment is canceled. or enabling legislation. Debt service resources are to be used for future The District’s fiscal year is July 1 to June 30. servicing of the revenue note and are restricted through debt covenants. Infrastructure Projects are restricted by State Statute and are legally segregated The District also follows GASB 34 (Governmental Accounting, Auditing and for funding of infrastructure improvements. Financial Reporting), which requires that financial statements also be presented on a government wide basis using the full accrual method. The primary role of funds Committed-This classification includes amounts that can be used only for in this reporting model is to demonstrate fiscal accountability. specific purposes pursuant to constraints imposed by formal action of the As part of this full accrual reporting, the District has also implemented GASB 75, Board of Trustees. These amounts cannot be used for any other purpose unless which requires public entities to report their costs and obligations pertaining to the Board removes or changes the specified use by taking the same type of Other Post-Employment Benefits (OPEB) of current and future retired employees. action (resolution) that was employed when the funds were initially Similar to how much is now reported in pension obligations. committed. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in These post-employment benefits include medical, dental, vision and life insurance satisfying those contractual requirements. costs. These costs must be recognized as a current cost during the working years of an employee. The District contracted with an actuary to determine the long- Assigned-This classification includes amounts that are constrained by the term liability. Board’s intent to be used for a specific purpose but are neither restricted nor committed. This intent can be expressed by the Board of Trustees delegating The total estimated obligation as of June 30, 2020 is $15.2 million. The District’s this responsibility to the Superintendent or his designee through the budgetary plan is considered unfunded since there are no assets and retiree benefits are paid process. This classification also includes the remaining positive fund balance annually on a cash basis. The District also has an OPEB asset for money collected for all governmental funds except for the General Fund. by PERSI to pay sick leave benefits at retirement. The asset balance as of June 30, 2020 is $11.3 million. As of June 30, 2020 the net pension, liability is stated at Unassigned-This classification includes the residual fund balance for the $51.7 million. Decisions regarding the allocations are made by the administrators General Fund and the amount established for minimum funding which of the pension plan, not by the District’s management. Idaho Code requires the represents the portion of the General Fund balance. That reserved fund balance PERSI Board to increase contribution rates if the unfunded liability pension does indicates that portion of fund equity is segregated for specific purposes. This not comply with Idaho Code requirements. also includes the Board contingency reserve as established by Board Policy 7121. The District does not set aside funds to allocate for this liability; the amount is determined annually by the PERSI Board. Fund Balance accounts for The Board requires a minimum of 5.5 percent of expenditures be set aside for governmental funds are divided into five categories: long-term cash flow needs of the District and unanticipated revenue shortfalls Non-spendable-This classification includes amounts that cannot be spent or expenditures. because they are either (a) not in spendable form or (b) are legally or The District would typically use restricted fund balances first, followed by contractually required to be maintained intact. The District has inventories as committed resources, and then Assigned resources, as appropriate opportunities being Non-spendable as these items are not expected to be converted to cash arise; District reserves the right to spend selectively unassigned resources first to or are not expected to be converted to cash within the next year. defer the use of these other classified funds.

Organizational Section Page 32 BSD 2020-2021 Annual Budget

Procedures And Regulations Certification of Levies (Idaho Code 33-802, 33-804, 33-805, 33-807, 33- 1103, 63-805) Budget Preparation and Hearing (Idaho Code 33-402, 33-801, 63-802a,33- Prior to the second Monday of September in each year, the Board of Trustees shall 357) certify to the Board of County Commissioners the amount of revenue that must be No later than April 30 of each year the District must set and notify the County raised by local taxes. A copy of the budget that was adopted at the public hearing Clerk of the date, time and place of its public budget hearing. No later than 28 shall be submitted with the tax certification form. The certification must be made days prior to the annual meeting, the Board of Trustees shall have prepared a in dollars, and apart from emergency levies, shall reflect the same dollar amounts budget in the form prescribed by the Superintendent of Public Instruction and shall of general maintenance and operation or supplemental levy revenues as approved have called or caused a public hearing on the budget to be held. within the adopted budget. A copy of the budget must be available for examination by the public from the time Regardless of the dollar amount certified by the District, the county the notice is given until the date of the hearing. The copy must be available at all commissioners cannot authorize a levy that will raise more dollars than the amount reasonable times in the administrative offices of the school district or at the office certified, even though such percentage does not reach the maximum allowed by of the Clerk of the District. The budget must be posted on the District’s website law and/or special election. within 30 days after approval as prescribed in Idaho Code 33-357. Notice of the budget hearing must be, and is, posted and published as prescribed in Idaho Code Adjustments to Approved Budget (Idaho Code 33-701) 33-402. Such notice shall include a summary statement of the budget for the The budget is a plan based on a variety of assumptions and estimates. Rarely, if ensuing year. ever, will the budget agree to the final expenditures. It may be necessary for the Board of Trustees to adjust the approved budget during the fiscal year. Such The statement shall be in form the State Superintendent of Public Instruction adjustments may result from an increase in revenue or because of an emergency, prescribes. It must show the amounts budgeted for all major classifications of which requires a change in expenditures. The Board is authorized to review the income and expenditures, with total amounts budgeted for salary and wage School District budget and to make appropriate adjustments. However, Idaho expenditures in each classification shown separately. The statement shall also Code specifically prohibits adjustments in revenue derived from general and show amounts budgeted for the current and ensuing years and shall show amounts supplemental maintenance and operation levies. expended for the two previous years for the same classifications for purposes of comparison. Budget modifications can be made throughout the year to reflect the changes in revenue from sources such as federal funds, state foundation program support, and The purpose of the budget hearing is to provide district patrons an opportunity to local program changes. The Board of Trustees approves all budget modifications. express their opinions to the Board. District patrons do not actually vote on the budget at the hearing. However, if the budget requires a levy in excess of what is The Deputy Superintendent is authorized to approve transfers among expenditure allowed by statute for maintenance and operation, an election on the levy question categories up to $50,000. The Board of Trustees must approve transfers greater is required. than $50,000. Board approval of the Budget (Idaho Code 33-801) Audit Requirements (Idaho Code 33-701) The final approval of the budget is a formal action by the Board of Trustees. The The District is required to have a full and complete audit of the financial statements Board may approve the budget as presented to the patrons, or it may modify the as required by Idaho Code 67-450b. The auditor shall be employed on written budget to reflect patron opinion expressed at the hearing. Final Board approval of contract. The District is required to submit a copy of the annual audit report after the budget shall be made at the public hearing in June or at a special meeting held its acceptance by the Board of Trustees to the State Department of Education no within 14 days. A copy of the approved budget must be submitted to the State later than November 10. Department of Education no later than ten days following the adoption.

Organizational Section Page 33 BSD 2020-2021 Annual Budget

Investments (Idaho Code 33-701(10)) Capital/Maintenance Construction Budgeting (Idaho Code 33-1019) The District may participate in the Local Government Investment Pool authorized Idaho Code 33-1019 requires each school district to set aside an adequate amount under the Joint Exercise of Powers Agreement. The District may invest idle funds of moneys for the exclusive purpose of school maintenance to arrest deterioration in investment-types allowable for the Idaho State Treasures as per Idaho Code 67- in school buildings annually. The amount that must be set aside is 2 percent times 1210 and 67-1210A. The District’s primary objectives concerning investments, total square footage of student occupied buildings times $81.45. per Board policy, are safety, liquidity, and yield. The most important objective is General maintenance and a portion of custodial related activities are included in safety, second liquidity, and third yield. the costs associated with this required money set aside. The required amount to be General Obligation Debt (Idaho Code 33-1103, 33-801, 33802A, 33-1107) expended annually is approximately $5.9 million for the District The District follows Idaho Code 33-1103 which limits the amount of general Best Practices Maintenance Plan (Idaho Code 39-8006A) obligation debt outstanding to be no more than five percent (5%) of the District’s The District is required to develop a ten (10) year maintenance plan and submit the total market value. plan to the State Division of Building Safety for approval. Such plan shall be Per Idaho Code 33-1107, District bonds must be redeemed in full within thirty submitted in all years ending in zero (0) or five (5), and shall include information years from the date of the bonds. Idaho Code 33-802 authorized the Board of detailing the work completed pursuant to the previous maintenance plan and any Trustees to certify a levy to satisfy all maturing bond and bond interest obligations. revisions to that plan. The District computes the bond and interest property tax levy as provided in Idaho Expenditure Reporting (Idaho Code 33-357) Code 33-802A. The District is required to maintain a publicly available website where all the District’s expenditures must be posted. The posting must include the location of the vendor amount paid, description of the expenditure, and include a unique identifier. This information must be updated monthly. Budget Administration and Management Process Formal budgetary integration is employed as a management control device during the year for all funds. Legal budgetary control is established based upon total revenues and expenditures. Every dollar of expenditure included in the budget is assigned to a “Budget Officer.” This person may be a general administrator, department administrator, building level administrator, or a designated staff member. Each budget officer is responsible to operate his/her program within the limits of his/her adopted budgets. The budgetary control system within the District’s fiscal management system requires that expenditure requests include a valid budget account number to be processed. In addition, the expenditure will not be processed by the system unless it is within the approved and available budget amount.

Organizational Section Page 34 BSD 2020-2021 Annual Budget

Encumbrance accounting, under which purchase orders, contracts, and other Social Security, Public Employees Retirement, Sick Leave Retirement, Worker commitments for the expenditures of monies are recorded to reserve that portion Compensation, and Unemployment. of the applicable appropriation, is employed as an extension of formal budgetary Capital Objects-Items of a permanent or lasting nature, which have met the integration in all governmental funds. The District’s financial system provides on- District’s capitalization policy and are to be recorded as fixed assets. line access to all Budget Officers daily. The information details the expenditures, outstanding purchase orders, and remaining budget balances. Budget Officers use Debt Retirement- Redemption of outstanding bonds and the payment of interest this information to review and manage dollars under their control. on bonds and other financing instruments. Budget Format Insurance and Judgments-The amounts expended for property, liability, and fidelity insurance. The budget for the fiscal year 2020-21 has been prepared in accordance with the Idaho Financial Accounting Reporting Management System (IFARMS); this Transfers and Contingency-This category provides for the transfer of assets system is designed to provide: from one fund to another and for a budgetary contingency. For statewide uniformity in budgeting, accounting, and reporting; A system for each district to demonstrate prudent use of its resources; BUDGET DEVELOPMENT A means of compliance with state and national standards and with principles of The development, review, and consideration of the budget was completed with a governmental accounting; detailed review of every revenue and expenditure within the District. Information on each of the fund budgets is provided in the financial portion of this document. Accountability for educational programs. Revenues and expenditures are reported by fund as defined by IFARMS; each fund Preparation of the FY 2020-21 General Fund Budget was completed through a is a self-balancing set of accounts that includes all cash, financial resources, related collaborative effort of the Boise School District Board of Trustees, District liabilities, and fund equity. The purpose of each fund is explained in the Financial administration, principals, and staff members, as well as opportunities for public Section of this document. input from members of our community. The issues and needs raised during this budget development process are accounted for in the FY 2020-21 General Fund Expenditures are budgeted by program and by object of expenditure. The Budget. Our budget development contains four major components: programs describe a plan of activities or tasks to accomplish a predetermined set of objectives; the program defines “why” expenditures will be made i.e. to support Planning-Review of the Strategic Plan, requests from principals, and requests an elementary program. from budget officers and review capital and maintenance requests. The object classification describes “what” goods or services are to be purchased; Preparation-All budget requests are compiled, benefits are determined and i.e. salaries or supplies. The objects of expenditure are defined as follows: experience and education costs are calculated. The District then waits for the Legislature to appropriate the public school funding for the year. The budget Salaries- The gross amount paid to employees for full-time, part-time and committee meets to work towards a balanced budget and public work sessions substitute work. are held. Employee Benefits- The amounts paid by the District, on behalf of the Adoption-A public hearing is held and the budget is submitted to the Board for employee, for fringe benefits, which the District is required to pay by law, approval. Following Board approval, budget officers are notified and spending contract, or Board policy. Portions of the benefits are insurance premiums paid authority is given as of July 1st. for the employee, which include health, dental, vision, and life insurance. The cost of these benefits varies depending on the number of employees. Other Reporting-The District submits budget reports in accordance with Idaho Code benefits are based on a percentage of the employee’s salary. These include and posts the approved budget on the District website no later than 30 days after Board approval. The District is also required to submit a Facility Plan every five years to the Division of Building Safety. Organizational Section Page 35 BSD 2020-2021 Annual Budget

The 2020 Legislature continued to move forward with implementing the career There are several requirements that have been established for staff to move along ladder funding recommendations and approved the addition of an Advanced the career ladder. The main requirement pertains to annual teacher evaluations. Professional Rung to be phased in over five years (2025). The goal of the career The State Board of Education has established rules to implement this new law. The ladder is to increase beginning salaries for teachers and pupil personnel and allow State Board of Education will oversee the evaluation processes used by school these groups to move quickly through the career ladder if certain performance districts and charters throughout the State. requirements are reached. The new rung was established to award experienced teachers. No teacher would be paid less than $40,000 in 2020-21. The maximum State of Idaho Career Ladder (IC 33-1004B) reimbursement for a fully funded teacher in 2021 will be $52,000. YRS 2020-21 2021-22 2022-23 2023-24 2024-25 The career ladder legislation also allocates money to Districts based on the R1 40,000 40,369 40,742 41,118 41,500 education levels of the certified instructional and pupil personnel staff. If an R2 40,500 40,990 41,486 41,988 42,500 instructional or pupil personnel employee is placed on the professional rung on the R3 41,000 41,611 42,231 42,860 43,500 career ladder, the District will qualify for a stipend if the employee holds a Master’s Degree or has a Bachelor degree with 24 additional credits earned. The allocation P1 42,500 42,991 43,488 43,990 44,500 associated with this education stipend will increase this to a maximum of $2,000 P2 44,375 44,836 45,302 45,773 46,250 for BA+24 and $3,500 for a MA. P3 46,250 46,681 47,116 47,555 48,000 P4 48,125 48,526 48,930 49,337 49,750

P5 50,000 50,370 50,743 51,119 51,500 AP1 52,000 52,734 53,478 54,233 55,000 AP2 53,207 54,442 55,705 57,000 AP3 55,389 57,165 59,000 AP4 58,613 61,000 AP5 63,000

The statewide education budget increased by 4 percent, this increase included enrollment increases, 2% base salary increases for classified and administrative staff as well as funding the career ladder, providing leadership stipends, professional development money and funding career counseling and reading remediation. The legislature also appropriated an increase to the discretionary funding of 1.7%. The new discretionary value is now $28,877 per unit. The budget planning process included forecasting for the next two to three years in anticipation of an increase in revenue growth from the State and increased revenue growth in 2020-21 from tax revenue. As part of this planning, the District anticipates enrollment to decrease slightly at the elementary level due to families moving to more affordable areas of the valley.

Organizational Section Page 36 BSD 2020-2021 Annual Budget

Budget projections also included the implementation of the career ladder. The This phase included construction of two elementary schools, a new professional State of Idaho has been experiencing revenue growth for the last five years, and technical building, a wing addition to Timberline High School and the remodel of there is no reason to assume this will not continue. the performing arts building at Boise High School. Phase II included rebuilding four elementary schools, adding 9 gym/cafeterias and remodeling an elementary The District continues to develop strategies to make certain that the highest level school. The District is in the final Phase of the design of the capital construction of service to our students and patrons is maintained as the State and District projects. The capital projects still to be completed include remodel work at continue to increase services and increase efficiencies as the economy rebounds. Collister, adding a new gym/cafeteria at Longfellow, construction of a new school This budget document and annual financial report is designed as an operating plan at Harris Ranch, and adding a gym at Roosevelt. to assure fiscal efficiency and effectiveness. This document illustrates the results In addition to the capital projects, a number of deferred maintenance projects were and intent of the District’s pecuniary operations. It is, in addition, a published started in May 2020. These projects included painting, flooring, HVAC upgrades, financial plan, policy document, and communications medium. plumbing, and reroofing projects. The majority of the deferred maintenance Capital and Maintenance Budgeting projects will be completed in the fall of 2020. The District has budgeted for design Boise School District engaged in a district-wide planning process to update a of one elementary school in 2020-21 and design for an addition at Roosevelt and Long-Range Facilities Master Plan (FMP) for elementary, junior high, and senior Longfellow. high schools. The goal of this district-wide effort was to determine appropriate levels of school improvements that would be conducive to efficient and effective learning, teaching, and community activities. To meet this goal, all schools were evaluated for education adequacy, educational building standards were developed, capacity studies were completed, projected demographic enrollments were projected and all buildings were ranked and rated by our facilities staff as it pertained to future maintenance needs for items such as HVAC, plumbing, roofing, energy efficiency, etc. The District had held multiple public meetings to share the data and discuss community needs while this process has been occurring. The Board of Trustees has been involved in all community discussions. The Long-Range Facilities Master Plan evaluates factors such as demographics / enrollment, capacity, educational framework, building condition, community values and input, cost and funding opportunities. The administration submitted the final FMP report to the Board of Trustees in November 2016. In order to accomplish the goals outlined in the FMP, a capital bond was presented to the voters for $172.5 million dollars in March 2017. This bond issue was approved by 86% of the voters. The District immediately moved forward with the implementation of Phase I and II of the FMP.

Organizational Section Page 37 BSD 2020-2021 Annual Budget

DISTRICT CAMPUS BOUNDARY/LOCATIONS

Organizational Section Page 38 BSD 2020-2021 Annual Budget

2020-2021 BUDGET PROCESS TIMELINE

October 2020 November 2020 December 2020 January 2021 S M T W T F S S M T W T F S S M T W T F S S M T W T F S 1 2 3 1 2 3 4 5 6 7 1 2 3 4 5 31 1 2 4 5 6 7 8 9 10 8 9 10 11 12 13 14 6 7 8 9 10 11 12 3 4 5 6 7 8 9 11 12 13 14 15 16 17 15 16 17 18 19 20 21 13 14 15 16 17 18 19 10 11 12 13 14 15 16 18 19 20 21 22 23 24 22 23 24 25 26 27 28 20 21 22 23 24 25 26 17 18 19 20 21 22 23 25 26 27 8 29 30 31 29 30 27 28 29 30 31 24 25 26 27 28 29 30 Determine actual salary and full time Send preliminary budgets to principals Principals return budget updates and Budget officers return requests with Equivalency’s (FTE) in current fiscal for updates requested adjustments budget updates year Meet with Facilities Administrator to Principals submit capital needs requests Directors prioritize budget requests for Monitor budget activity and projections discuss building needs to Directors the general fund and capital projects fund

February 2021 March 2021 April 2021 May 2021 S M T W T F S S M T W T F S S M T W T F S S M T W T F S 1 2 3 4 5 6 1 2 3 4 5 6 1 2 3 30 31 1 7 8 9 10 11 12 13 7 8 9 10 11 12 13 4 5 6 7 8 9 10 2 3 4 5 6 7 8 14 15 16 17 18 19 20 14 15 16 17 18 19 20 11 12 13 14 15 16 17 9 10 11 12 13 14 15 21 22 23 24 25 26 27 21 22 23 24 25 26 27 18 19 20 21 22 23 24 16 17 18 19 20 21 22 28 28 29 30 31 25 26 27 8 29 30 23 24 25 26 27 28 29 Project student enrollment Salary costs determined Work sessions held to discuss program Balanced budget sent to the Board for Prioritize funding requests Benefit costs determined budgets review and approval for a public Compile preliminary budget without Legislature appropriates school funding Notify County Clerk of public hearing hearing increase or decrease for salary and Budget committee meets to work Advertise budget in accordance with staff adjustments towards a balanced budget. IC33-402 Public work session held with the Board June 2021 July 2021 S M T W T F S S M T W T F S August 2021 September 2021 1 2 3 4 5 1 2 3 S M T W T F S S M T W T F S 6 7 8 9 10 11 12 4 5 6 7 8 9 10 1 2 3 4 5 6 7 1 2 3 4 13 14 15 16 17 18 19 11 12 13 14 15 16 17 8 9 10 11 12 13 14 5 6 7 8 9 10 11 20 21 22 23 24 25 26 18 19 20 21 22 23 24 15 16 17 18 19 20 21 12 13 14 15 16 17 18 27 28 29 30 25 26 27 8 29 30 31 22 23 24 25 26 27 28 19 20 21 22 23 24 25 Hold public hearing and formal adoption New fiscal year begins 29 30 31 26 27 28 29 30 of budget Spending authority as of July 1st Notify budget officers of approved Submit a copy of the adopted budget to budget the State Department of Education and other entities as required

Organizational Section Page 39 FINANCIAL

FINANCIAL SECTION SECTION

Boise School Districts financials are presented using a pyramid approach that begins at a broad level and describes more detail as each level of the pyramid is addressed. This pyramid begins with a summary of the total budget then summarizes operating fund

data, moving into individual funds, and includes program funds detailing trends and personnel allotment. Each level includes revenues and sources, expenditures, and fund balances and details shifts and changes from the previous year. The section also details if or how debt obligations influence the budget. The following details revenue and expenditure for all District funds and highlights changes. A pyramid approach is used, beginning with a summary of the general fund and all other funds compared to the previous year totals then followed by information that is more detailed by fund.

FINANCIAL SECTION ...... 41 Capital High School Description of Governmental Funds ...... 41 Governmental Funds – Current and ordinary operations...... 41 Special Revenue Funds ...... 41 Debt Service Fund ...... 42 Capital Projects Fund...... 42 Fund Details and Illustrations ...... 42 Revenue Detail ...... 43 Expenditure Detail ...... 49 Special Revenue, Debt Service & Capital Project Funds ...... 74

BSD 2020-2021 Annual Budget

FINANCIAL SECTION All Funds DESCRIPTION OF GOVERNMENTAL FUNDS

The District uses the following funds for fiscal year 2020-21: All Operating Funds GOVERNMENTAL FUNDS – CURRENT AND ORDINARY OPERATIONS 100 General Fund – Accounts for revenues used for financing the current, Individual Funds ordinary, and recurring operations of the District. This fund accounts for activities that are not required to be in a different fund. Summary Data

SPECIAL REVENUE FUNDS 220 Federal Forest Fund – Revenues received from the federal government for 251 Title I - Disadvantaged – Revenues are used to hire staff and purchase the sale of timber on federal forest lands located within the District supplies to support the reading and math program for at risk students. boundaries. 252 CARES Act – Local spending options for Elementary and Secondary School 231 Just for Kids Fund – Revenues are generated for a before and after school Emergency Relief Funds are broad and flexible resources to be used in care program operated at 14 sites throughout the District. accordance with a wide variety of educational programs under ESEA. 235 2020 Strategic Plan Fund – The Board of Trustees established a fund to use 255 Title I – Neglected and Delinquent – Revenues are used to purchase for implementation of the District’s Strategic Plan. materials and for staff to assist with students in the Ada County Juvenile Detention Center. 238 Private Grant Fund – These are revenues from local companies and organizations used for a specific purpose (i.e. City of Boise, Idaho Drug 257 Title VI-B IDEA Special Education – Revenues used for staff, materials, and Office and local community grants). equipment and professional services to supplement the special education program in the District. 241 Driver Education Fund – Fund used to account for revenues and expenditures for District sponsored driver’s education programs throughout 258 Title VI-B IDEA Preschool – Revenues are used for staff, materials, the year. equipment and professional service to supplement the preschool (3 to 5 years old) special education program in the District. 244 State Miscellaneous Fund – Fund used to account for revenues received for specific purposes mandated by the State. The Limited English Proficient 260 Medicaid Fund – Revenue collected as result of eligible Medicaid services and Gifted and Talented programs are accounted in this fund. and billings. Expenditures related to Special Education Services. 245 Technology – Revenues received from the State of Idaho used to purchase 261 The Title IV-A includes a grant that is part of the National Every Student equipment related to classroom technology and to train teachers in the use Succeeds Act (ESSA). Part A, Student Support and Academic Enrichments of technology. Grant authorizes three activity areas. The District focus is on the area of supporting the safety and health of students. 246 Tobacco Tax - Revenues received from the State of Idaho used to hire counselors and purchase materials to provide counseling and training related 263 Carl Perkins Vocational and Applied Technology Education – Revenues are to the prevention of tobacco use, this fund also provides a resource for safety used to purchase materials and equipment for professional technical and security. programs for students in special populations. Financial Section Page 41 BSD 2020-2021 Annual Budget

270 Title III Language Instruction for Limited English Proficient – Revenue used Fund are transferred to the Plant Facilities Fund by action of the Board to improve student achievement associated with ELL students enrolled in authorizing the transfer each year. In addition to property tax revenue, Idaho the District. lottery proceeds are also deposited in this plant facility fund. 271 Title II Improving Teacher Quality – Revenues are used for in-service, FUND DETAILS AND ILLUSTRATIONS teacher recruitment, and classroom management processes. General Fund Expenditures per Average Daily Attendance (ADA) 273 21st Century Community Learning Centers Grant – Revenues are used to provide enrichment activities to students in low-income schools. Program Boise School District per ADA for general fund expenditures for school year 2018- services could include counseling, tutoring, providing programs in arts and 19 spent more dollars per student than the State of Idaho. Below is a table and music and recreation programs. These services are to compliment the graph that compares the amount of dollars spent per student comparing BSD, state regular academic school year. and national per pupil funding. 287 Vocational Rehabilitation Grant – Revenues generated by the State Division District Ranking General Fund Expenditures Per ADA of Vocational Rehabilitation for payment of wages to students working in in State per pupil the community. Year expenditures State Boise Nation 289 Miscellaneous Federal Programs – This fund has numerous federal 2011-12 58 5,933 7,422 11,632 programs including: Refugee, Homeless Education Grant, and Arts Grants. 2012-13 59 6,157 7,759 11,503 2013-14 60 6,136 7,781 11,330 290 School Nutrition Program – Revenues used for the personnel, activities, and 2014-15 58 6,302 8,046 11,630 supplies for providing breakfast and lunch for students and staff. 2015-16 58 6,324 8,193 11,930 2016-17 60 6,809 8,550 12,410 DEBT SERVICE FUND 2017-18 64 7,104 8,948 12,570 310 Bond Interest and Redemption Fund – Local property tax levy revenues are 2018-19 57 7,347 9,540 13,500 used to redeem bonds and for bond interest expense. 2019-20* NA $7,400 $9,800 $14,000 *Estimate CAPITAL PROJECTS FUND $14,000 410 Capital Construction Fund – In March 2017, voters approved the issuance State, District and National General Fund Per ADA of a 172.5-million-dollar bond to provide facility improvements for All 48 $12,000 schools, plus major building projects for 22 schools. The bond will put more than $172.5 million into 22 major capital projects, including building six $10,000 new schools on their current sites, a new school in the Harris Ranch area, as well as expansion of the District's Professional-Technical Education center $8,000

to offer Electrical, Plumbing and Heating-Air Conditioning job training $6,000 classes. $4,000 425 School Plant Facilities Fund – The 1988 supplemental tax levy was passed 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20* in the amount of 3 million dollars to provide funds for site acquisitions, ID State 5,933 6,157 6,136 6,302 6,324 6,809 7,104 7,347 $7,400 buildings, building renovations including all heating, lighting, ventilation Boise 7,422 7,759 7,781 8,046 8,193 8,550 8,948 9,540 $9,800 and sanitation of facilities and appliances necessary for maintaining and Nation 11,632 11,503 11,330 11,630 11,762 12,410 12,570 13,500 $14,000 operating the buildings of the District. The taxes received in the General Organizational Section Page 42 BSD 2020-2021 Annual Budget TOTAL BUDGET FOR ALL GOVERNMENTAL FUNDS TOTAL BUDGET FOR ALL GOVERNMENTAL FUNDS

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

All Other General Fund Funds Total Total Percent of General Fund All Other Total Total Percent of Revenues 2020-21 2020-21 2020-21 2019-20 Change Expenditures 2020-21 Funds 2020-21 2019-20 Change Local Revenue $107,059,933 $ 23,906,888 $130,966,821 $124,051,827 5.57% Salaries $157,436,132 $ 16,934,864 $174,370,996 $168,187,908 3.68% State Revenue 140,126,679 4,798,427 144,925,106 150,957,765 -4.00% Benefits 54,418,992 5,773,987 60,192,979 59,747,484 0.75% Federal Revenue 65,900 24,530,254 24,596,154 20,235,458 21.55% Purchased Services 21,210,543 3,034,714 24,245,257 24,940,417 -2.79% Other Sources 366,978 7,357,000 7,723,978 80,153,093 -90.36% Supplies & Materials 12,556,775 7,129,650 19,686,425 17,873,060 10.15% Use of Fund Balance 6,810,952 42,991,870 49,802,822 3,275,066 1420.67% Capital Outlay 751,000 45,517,953 46,268,953 35,760,002 29.39% Total Revenues $ 254,430,442 $ 103,584,439 $ 358,014,881 $ 378,673,209 -5.46% Debt Retirement - 23,133,195 23,133,195 16,388,050 41.16% Insurance & Judgments 700,000 2,300 702,300 679,000 3.43% Transfers 7,357,000 366,978 7,723,978 7,653,093 0.93% Unappropriated Fund - 1,690,798 1,690,798 47,444,195 -96.44% Percent of Total 2020-21 Revenue Budget Balance Total Expenditures $ 254,430,442 $ 103,584,439 $ 358,014,881 $ 378,673,209 -5.46%

Use of Fund Other Sources Balance Percent of Total 2020-21 Expenditure Budget 2.16% 13.91%

Federal Revenue Local Revenue 6.87% 36.58% Salaries 48.70% Unappropriated Fund Balance 0.47% Transfers 2.16%

Insurance & Judgments Debt State Revenue 0.20% Retirement Supplies & 40.48% 6.46% Materials 5.50% Capital Outlay Benefits 12.92% 16.81%

Purchased Services 6.77%

Financial Section Page 43 BSD 2020-2021 Annual Budget TOTAL BUDGET FOR ALL GOVERNMENTAL FUNDS

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

Special Revenue General Fund Fund Debt Service Fund Capital Fund Total Total 2020-21 2020-21 2020-21 2020-21 2020-21 2019-20 Revenues Local Revenue $ 107,059,933 $ 4,516,088 $ 19,240,800 $ 150,000 $ 130,966,821 $ 124,051,827 State Revenue 140,126,679 2,622,989 635,438 1,540,000 144,925,106 150,957,765 Federal Revenue 65,900 24,530,254 - - 24,596,154 20,235,458 Other Sources 366,978 - - 7,357,000 7,723,978 80,153,093 Use of Fund Balance 6,810,952 334,913 3,256,957 39,400,000 49,802,822 3,275,066 Total Revenues 254,430,442 32,004,244 23,133,195 48,447,000 358,014,881 378,673,209

Expenditures Salaries 157,436,132 16,934,864 - - 174,370,996 168,187,908 Benefits 54,418,992 5,773,987 - - 60,192,979 59,747,484 Purchased Services 21,210,543 1,629,714 - 1,405,000 24,245,257 24,940,417 Supplies & Materials 12,556,775 7,129,650 - - 19,686,425 17,873,060 Capital Outlay 751,000 70,232 - 45,447,721 46,268,953 35,760,002 Debt Retirement - - 23,133,195 - 23,133,195 16,388,050 Insurance & Judgments 700,000 2,300 - - 702,300 679,000 Transfers 7,357,000 366,978 - - 7,723,978 7,653,093 Unappropriated Fund Balance - 96,519 - 1,594,279 1,690,798 47,444,195 Total Expenditures $ 254,430,442 $ 32,004,244 $ 23,133,195 $ 48,447,000 $ 358,014,881 $ 378,673,209

Financial Section Page 44 BSD 2020-2021 Annual Budget GENERAL FUND REVENUE

The following schedule shows the District’s general fund budgeted revenues for the current year.

Current Year Adopted Budget Proposed Budget Amount of Percent of Revenues 2019-20 2020-21 Change Change Local Revenue $99,057,027 $107,059,933 $8,002,906 8.08% State Revenue 145,174,334 140,126,679 -5,047,655 -3.48% Federal Revenue 62,912 65,900 2,988 4.75% Other Sources 296,093 366,978 70,885 23.94% Use of Fund Balance 2,182,566 6,810,952 4,628,386 212.06% Total Revenues $246,772,932 $254,430,442 $7,657,510 3.10%

Percent of Total 2020-21 General Fund Expenditures by Object

State Revenue 55.07%

Federal Revenue 0.03%

Local Revenue Other Sources 42.08% 0.14%

Use of Fund Balance 2.68%

Financial Section Page 45 BSD 2020-2021 Annual Budget GENERAL FUND REVENUE LOCAL SOURCES Property Tax-General Maintenance and Operations - Revenue from property tax levy to support general maintenance and operations.

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

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

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

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

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

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

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

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

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 LOCAL SOURCES Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Property Tax-General Maintenance & Operations $ 63,294,747 $ 68,217,250 $ 79,510,490 $ 84,635,481 $ 93,635,481 $ 9,000,000 $ 101,594,497 $ 110,230,029 $ 119,599,582 Taxes-Supplemental 14,458,000 10,708,000 10,708,000 10,708,000 10,708,000 - 11,618,180 12,605,725 13,677,212 Taxes-Tort Levy 131,606 212,465 228,921 350,000 279,722 (70,278) 303,498 329,296 357,286 Penalty On Delinquent Taxes 209,758 162,064 160,479 135,000 135,000 - 146,475 158,925 172,434 Earnings On Investments 382,768 790,129 1,434,931 1,210,000 460,000 (750,000) 499,100 541,524 587,553 Rentals 233,839 284,539 330,610 325,000 245,000 (80,000) 265,825 288,420 312,936 Community Activities 150,050 184,051 120,128 130,000 136,000 6,000 147,560 160,103 173,711 Other Local 526,289 532,685 548,260 453,500 450,000 (3,500) 488,250 529,751 574,780 Tuition From Districts In Idaho 71,463 106,049 115,053 112,000 - (112,000) - - - Tuition From Individuals 648,132 686,384 862,942 998,046 1,010,730 12,684 1,096,642 1,189,857 1,290,994 Total Local Sources $ 80,106,652 $ 81,883,616 $ 94,019,814 $ 99,057,027 $ 107,059,933 $ 8,002,906 $ 116,160,027 $ 126,033,630 $ 136,746,488 Local Source Revenue Analysis/Trends =20-21*.85 =21-22*.85 =22-23*.85 The general property tax revenue has increased as the market value continues to increase in Ada County. Delinquent tax penalties are lower due to taxpayers making more timely property tax payments. Earnings rates have decreased from a high of 2.5% to an anticipated rate of 0.25%. Anticipate increased tuition from expansion of All Day Kindergarten programs added this year. Tuition from other Districts is expected to decline as Kuna transitions thier DTEC students to their own program. Financial Section Page 46 BSD 2020-2021 Annual Budget GENERAL FUND REVENUE COUNTY SOURCES County receipts for the shared program located at Victory Academy. This cooperative payment was eliminated in FY 2015-16.

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

Benefit Program - 'The amount of entitlement, based on the funding formula in Idaho Code, for the payment of Social Security taxes and Public Employee Retirement contributions for eligible employees. Amount is directly related to the Salary Based Apportionment allocation. The amount paid is 19.59% of the salary Based Apportionment Allocation. The 19.59% covers the employer PERSI and employer FICA associated with the Salary Based Apportionment allocation.

Transportation Program - 'Payment is limited to 50% of the previous year's allowable costs for transporting students and a block grant of 35%. Once the transportation allocation is determined the allocation is reduced by 10% per Idaho Code. If a district is over the state average for cost per mile and cost per student, reimbursement is limited to the higher of 103% of the state average for cost per mile or cost per pupil for 2019-20.

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

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

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 COUNTY SOURCES Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast County -$ -$ -$ -$ -$ -$ -$ -$ -$ Total County Sources ------STATE SOURCES Base Support Program 106,466,950 111,166,279 112,414,319 114,285,069 113,032,596 (1,252,473) 114,049,889 115,076,338 116,112,025 Benefit Program 14,131,596 14,812,602 15,045,408 15,819,746 15,783,982 (35,764) 15,926,038 16,069,372 16,213,997 Transportation Program 5,579,093 5,584,087 6,008,776 5,847,526 4,800,000 (1,047,526) 4,843,200 4,886,789 4,930,770 Other State Support 5,404,300 6,527,229 6,766,057 7,565,934 4,737,970 (2,827,964) 4,780,612 4,823,637 4,867,050 Vocational Program 951,647 1,015,367 901,666 933,172 949,392 16,220 957,937 966,558 975,257 Revenue in Lieu of Taxes 722,890 722,890 722,890 722,887 822,739 99,852 830,144 837,615 845,153 Total State Support 133,256,476 139,828,454 141,859,116 145,174,334 140,126,679 (5,047,655) 141,387,819 142,660,309 143,944,252 FEDERAL SOURCES Restricted Federal Revenue 70,526 71,033 181,795 62,912 65,900 2,988 66,493 67,092 67,695 Total Federal Sources 70,526$ 71,033$ 181,795$ 62,912$ 65,900$ 2,988$ 66,493$ 67,092$ 67,695$ Governmental Source Revenue Analysis/Trends The Idaho Legislature increased overall State funding for public schools for 2020-21 by 4%. Discretionary dollars were increased 1.7% and additional funds were appropriated to implement adding an additional rung to the career ladder and increasing teacher minimum starting pay to $40,000. The State increased the salary allocation for administrators and classified personnel by 2%. The Idaho Legislature appropriated additional dollars for social emotional professional training to District personnel. The State also appropriated dollars for continued enrollment growth throughout the State. After the appropriation was passed, within weeks we were instructed to plan on a 5% holdback due to State revenue decreases due to COVID 19.

Financial Section Page 47 BSD 2020-2021 Annual Budget GENERAL FUND REVENUE

OTHER INCOME Sale of Fixed Assets Revenue from the sale of the assets that are considered surplus to the District.

TRANSFERS IN Funds transferred from Federal programs to provide for the costs of processing the various transactions of the program. The indirect cost rate is established by the State Department of Education based on financial reports submitted by the District. The 2020-21 approved restricted indirect cost rate is 1.6%.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 OTHER INCOME Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Sale of Fixed Assets -$ -$ -$ -$ -$ -$ -$ -$ -$ Total Other Income ------TRANSFERS IN Federal 318,135 299,618 309,100 296,093 366,978 70,885 398,171 432,016 468,737 Total Transfers In 318,135$ 299,618$ 309,100$ 296,093$ 366,978$ 70,885$ 398,171$ 432,016$ 468,737$ Total Revenues and Transfers In $ 213,751,789 $ 222,082,721 $ 236,369,825 $ 244,590,366 $ 247,619,490 $ 3,029,124 $ 268,667,147 $ 291,503,854 $ 316,281,682

Governmental Source Revenue Analysis/Trends Indirect Costs increase is due to CARES Grant and Indirect Cost rate increasing. Fund Balance GENERAL FUND RESOURCES AND USES OF RESOURCES Estimated Fund Balance at July 1, 2020 In order to include the un-appropriated fund balance and expenditure contingency in the budget, we are including an estimated fund balance as a resource. The $22,592,449 fund balance is not an annual revenue source for the general fund.

USES OF RESOURCES Required Fund Balance and Contingency -13,993,674 Board policy requires a revenue and expenditure contingency to be set aside to absorb any unpredicted revenue shortfall, to maintain cash flow, to minimize borrowing needs and provide for any unanticipated expenditures. The amount that is required to be set aside for cash flow, revenue reductions and unanticipated expenditures is a minimum of 5.5% of the general fund budget.

Use of undesignated fund balance to balance the 2020-21 budget. -6,810,952

Estimated undesignated fund balance June 30, 2021 $1,787,823

Financial Section Page 48 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES GENERAL FUND EXPENDITURES

The following schedule shows the District’s total budgeted general fund object expenditures for the The following schedule shows the District’s total budgeted general fund program expenditures for the current year. current year.

General Fund Budget Budget Amount of Percent of General Fund Budget Budget Amount of Percent of Object Expenditures 2019-20 2020-21 Change Change Program Expenditures 2019-20 2020-21 Change Change Salaries $153,902,221 $157,436,132 $3,533,911 2.30% Instruction $151,793,510 $156,002,962 $4,209,452 2.77% Benefits 54,213,902 54,418,992 205,090 0.38% Support Services 31,061,272 31,029,102 -32,170 -0.10% Purchased Services 18,972,506 21,210,543 2,238,037 11.80% District/ Board Administration 1,164,060 1,233,689 69,629 5.98% Supplies & Materials 10,834,223 12,556,775 1,722,552 15.90% Business Operations 4,593,791 4,700,434 106,643 2.32% Capital Outlay 818,080 751,000 -67,080 -8.20% Building Administration 14,868,031 15,242,020 373,989 2.52% Debt Retirement 0 0 0 0.00% Building Maint & Security 25,047,508 25,889,478 841,970 3.36% Insurance & Judgments 675,000 700,000 25,000 3.70% Transportation 9,555,591 11,633,694 2,078,103 21.75% Transfers 7,357,000 7,357,000 0 0.00% Non-Instruction 682,169 692,063 9,894 1.45% Total Expenditures $246,772,932 $254,430,442 $7,657,510 3.10% Capital Assets 650,000 650,000 0 0.00% Debt Service 0 0 0 0.00% Transfers Out 7,357,000 7,357,000 0 0.00% Total Expenditures $246,772,932 $254,430,442 $7,657,510 3.10% Percent of Total 2020-21 General Fund Expenditures by Object

Transfers Percent of Total 2020-21 General Fund Expenditures by Program 2.89% Transfers Out Insurance & Salaries 2.89% Judgments 61.88% Capital Assets 0.26%

Capital Outlay Non-Instruction Supplies & Instruction 0.30% 0.27% Materials 61.31% 4.94% Purchased Transportation Services Building Maint & 8.34% Security 10.18%

Benefits Building 21.39% Administration 5.99% Support Services 12.20% Business Operations

District/ Board Administration

Financial Section Page 49 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries $ 38,748,011 $ 39,850,779 $ 40,668,537 $ 42,255,698 $ 43,185,965 930,267$ $ 44,049,684 $ 44,930,678 $ 45,829,292 Employee Benefits 12,754,794 12,602,777 13,071,438 14,382,374 14,266,038 (116,336) 14,551,359 14,842,386 15,139,234 Purchased Services 315,644 311,938 314,854 366,100 370,500 4,400 377,910 385,468 393,178 Supplies and Materials 1,468,650 2,067,645 1,777,696 2,080,980 3,819,332 1,738,352 3,895,719 3,973,633 4,053,106 Capital Objects ------Total 53,287,099 54,833,140 55,832,525 59,085,152 61,641,835 2,556,683 62,874,672 64,132,165 65,414,808 Program Analysis/Trends Increase in supplies and minor equipment for K-2 Reading adoption and reallocation of furniture budget from secondary.

FTE Allotment: Certified 610 Classified 104.4

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 36,798,060 38,735,808 39,978,599 41,239,591 42,256,506 1,016,915 43,101,636 43,963,669 44,842,942 Employee Benefits 12,174,588 12,283,620 12,937,321 13,805,598 13,795,269 (10,329) 14,071,174 14,352,598 14,639,650 Purchased Services 438,976 436,982 355,645 534,225 609,400 75,175 621,588 634,020 646,700 Supplies and Materials 1,807,489 2,066,538 2,614,122 2,709,655 2,517,909 (191,746) 2,568,267 2,619,633 2,672,025 Capital Objects ------Insurance and Judgments ------Total $ 51,219,113 $ 53,522,948 $ 55,885,685 $ 58,289,069 $ 59,179,084 890,015$ $ 60,362,666 $ 61,569,919 $ 62,801,317 Program Analysis/Trends Reduced supplies and materials for reallocation of equipment budget.

FTE Allotment: Certified 634 Classified 22

Financial Section Page 50 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries $ 2,362,486 $ 2,321,201 $ 2,493,670 $ 2,692,951 $ 2,509,845 $ (183,106) $ 2,560,042 $ 2,611,243 $ 2,663,468 Employee Benefits 734,010 685,715 753,095 867,398 798,351 (69,047) 814,318 830,604 847,216 Purchased Services - - 44 1,500 1,500 - 1,530 1,561 1,592 Supplies and Materials 30,440 62,340 86,410 139,602 134,909 (4,693) 137,607 140,359 143,167 Capital Objects ------Total 3,126,936 3,069,256 3,333,219 3,701,451 3,444,605 (256,846) 3,513,497 3,583,767 3,655,442 Program Analysis/Trends Reduced two teacher positions due to class sizes.

FTE Allotment: Certified 32 Classified 2

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 829,418 931,207 1,343,219 1,347,020 1,332,760 (14,260) 1,359,415 1,386,604 1,414,336 Employee Benefits 295,852 315,142 451,142 474,732 437,281 (37,451) 446,027 454,947 464,046 Purchased Services 125,449 128,285 153,576 146,000 141,000 (5,000) 143,820 146,696 149,630 Supplies and Materials 524,104 628,428 575,103 623,727 571,622 (52,105) 583,054 594,716 606,610 Capital Objects ------Insurance and Judgments ------Total $ 1,774,823 $ 2,003,063 $ 2,523,039 $ 2,591,479 $ 2,482,663 $ (108,816) $ 2,532,316 $ 2,582,963 $ 2,634,622 Program Analysis/Trends Reduced one teacher position (DTEC Liason)

FTE Allotment: Certified 20 Classified 1

Financial Section Page 51 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

EXCEPTIONAL PROGRAM (521) The instructional activities and services of teachers and assistants who work to meet the needs of exceptional children. This program has approximately 145 certified teachers and 234 special education assistants. The District reports tot eh SDE the total number of students on an IEP each November. Teh count for November 2019 was 3,228 compared to 3,179 in November 2018.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries $ 11,770,072 $ 12,578,164 $ 13,004,826 $ 13,874,621 $ 14,671,987 797,366$ $ 14,965,427 $ 15,264,735 $ 15,570,030 Employee Benefits 4,840,216 4,934,192 5,259,607 5,965,536 6,205,650 240,114 6,329,763 6,456,358 6,585,485 Purchased Services 40,853 135,049 26,852 59,250 39,750 (19,500) 40,545 41,356 42,183 Supplies and Materials 157,588 162,764 135,562 185,000 204,500 19,500 208,590 212,762 217,017 Capital Objects ------Total 16,808,730 17,810,170 18,426,847 20,084,407 21,121,887 1,037,480 21,544,325 21,975,211 22,414,715 Program Analysis/Trends Increased staffing allocation.

FTE Allotment: Certified 146 Classified 252

EXCEPTIONAL PRESCHOOL PROGRAM (522) The instructional activities and services of teachers and classroom assistants who work to meet the needs of exceptional preschool children. This program has approximately 12 teachers and 4.0 special education assistants.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 600,572 601,879 701,835 733,231 672,971 (60,260) 686,430 700,159 714,162 Employee Benefits 227,516 218,859 263,119 283,448 263,778 (19,670) 269,054 274,435 279,923 Purchased Services ------Supplies and Materials 10,759 9,759 10,268 12,000 12,000 - 12,240 12,485 12,734 Capital Objects ------Total 838,847$ 830,496$ 975,222$ $ 1,028,679 948,749$ $ (79,930) $ 967,724 $ 987,078 $ 1,006,820

Program Analysis/Trends -

FTE Allotment: Certified 10 Classified 5

Financial Section Page 52 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

GIFTED AND TALENTED PROGRAM (524) Instructional activities and learning experiences for students identified as being gifted and talented. The District has approximately 724 elementary children that have been identified as gifted. The District offers full time gifted classrooms, pull out gifted programs and a full time highly gifted program. This program has approximately 28 certified teachers.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries $ 1,618,098 $ 1,819,636 $ 1,771,735 $ 1,887,364 $ 2,021,398 134,034$ $ 2,061,826 $ 2,103,062 $ 2,145,124 Employee Benefits 512,652 559,995 555,248 635,577 667,473 31,896 680,822 694,439 708,328 Purchased Services 33,473 2,160 1,189 10,800 3,800 (7,000) 3,876 3,954 4,033 Supplies and Materials 21,945 39,304 38,119 29,000 26,000 (3,000) 26,520 27,050 27,591 Capital Objects ------Total 2,186,168 2,421,096 2,366,290 2,562,741 2,718,671 155,930 2,773,044 2,828,505 2,885,075 Program Analysis/Trends Increased one GATE position.

FTE Allotment: Certified 30.6 Classified -

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 1,444,307 1,507,989 1,478,451 1,701,613 1,706,976 5,363 1,741,116 1,775,938 1,811,457 Employee Benefits 240,074 255,057 244,607 362,611 345,831 (16,780) 352,748 359,803 366,999 Purchased Services 102,628 129,730 171,572 241,180 263,580 22,400 268,852 274,229 279,713 Supplies and Materials 239,378 189,200 161,870 132,500 148,500 16,000 151,470 154,499 157,589 Capital Objects - 32,230 ------Total $ 2,026,387 $ 2,114,206 $ 2,056,500 $ 2,437,904 $ 2,464,887 26,983$ $ 2,514,185 $ 2,564,468 $ 2,615,758

Program Analysis/Trends -

FTE Allotment: Elementary Coaches 180 Secondary Coaches 532

Financial Section Page 53 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 557,686$ 561,683$ 586,794$ 610,359$ 586,836$ $ (23,523) $ 598,573 $ 610,544 $ 622,755 Employee Benefits 112,739 113,853 117,853 128,852 118,871 (9,981) 121,248 123,673 126,147 Purchased Services ------Supplies and Materials ------Capital Objects ------Total 670,425 675,536 704,647 739,211 705,707 (33,504) 719,821 734,218 748,902 Program Analysis/Trends -

FTE Allotment: Certified - Classified -

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 490,540 473,524 507,038 817,345 869,144 51,799 886,527 904,257 922,343 Employee Benefits 83,961 80,821 85,042 174,175 169,250 (4,925) 172,635 176,088 179,609 Purchased Services 6,234 233 93 4,650 4,650 - 4,743 4,838 4,935 Supplies and Materials 26,487 5,218 5,756 15,000 15,000 - 15,300 15,606 15,918 Capital Objects ------Total 607,221$ 559,796$ 597,928$ $ 1,011,170 $ 1,058,044 46,874$ $ 1,079,205 $ 1,100,789 $ 1,122,805

Program Analysis/Trends -

FTE Allotment: Certified - Classified -

Financial Section Page 54 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

DETENTION CENTER PROGRAM (546) The instructional program provided for juvenile offenders housed in the Ada County Juvenile Detention Center and juveniles court-ordered to the Victory Academy located at Frank Church High School. This program has 2 certified teachers and 3 classroom assistants.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 156,892$ 104,820$ 181,722$ 180,568$ 169,151$ $ (11,417) $ 172,534 $ 175,985 $ 179,504 Employee Benefits 60,421 37,611 67,051 79,279 65,279 (14,000) 66,585 67,916 69,275 Purchased Services 1,209 1,767 1,633 ------Supplies and Materials - - - 2,400 2,400 - 2,448 2,497 2,547 Capital Objects ------Total 218,521 144,198 250,406 262,247 236,830 (25,417) 241,567 246,398 251,326 Program Analysis/Trends -

FTE Allotment: Certified 2 Classified 1.65

ATTENDANCE, GUIDANCE AND HEALTH PROGRAMS (611) The personnel, activities, services and programs designed to (1) assist the students and parents to meet school attendance requirements, (2) provide individual and group counseling and guidance, and (3) assist in meeting student health needs. The District has approximately 76 counselors, 32 nurses, 15 health technicians and one dental hygienist funded in this program. This program also funds 16 support staff and 2 supervisors.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 6,860,156 7,249,464 7,521,339 7,753,607 7,762,219 8,612 7,917,463 8,075,813 8,237,329 Employee Benefits 2,265,862 2,291,982 2,433,402 2,694,696 2,723,493 28,797 2,777,963 2,833,522 2,890,193 Purchased Services 61,896 89,095 108,535 193,484 132,872 (60,612) 135,529 138,240 141,005 Supplies and Materials 58,603 60,464 123,729 118,141 92,650 (25,491) 94,503 96,393 98,321 Capital Objects ------Total $ 9,246,517 $ 9,691,005 $ 10,187,005 $ 10,759,928 $ 10,711,234 $ (48,694) $ 10,925,459 $ 11,143,968 $ 11,366,847

Program Analysis/Trends -

FTE Allotment: Certified 111 Classified 34

Financial Section Page 55 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries $ 5,707,886 $ 6,011,066 $ 6,325,340 $ 6,547,803 $ 6,470,678 $ (77,125) $ 6,600,092 $ 6,732,093 $ 6,866,735 Employee Benefits 1,747,537 1,750,127 1,875,574 2,088,491 2,010,728 (77,763) 2,050,943 2,091,961 2,133,801 Purchased Services 35,943 33,171 43,355 59,000 60,500 1,500 61,710 62,944 64,203 Supplies and Materials 51,282 62,021 42,761 47,000 47,000 - 47,940 48,899 49,877 Capital Objects ------Total 7,542,648 7,856,385 8,287,030 8,742,294 8,588,906 (153,388) 8,760,684 8,935,898 9,114,616 Program Analysis/Trends -

FTE Allotment: Certified 93 Classified 1

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 2,401,504 2,583,271 2,579,364 2,796,105 2,820,083 23,978 2,876,485 2,934,014 2,992,695 Employee Benefits 649,398 663,962 675,597 813,183 795,775 (17,408) 811,691 827,924 844,483 Purchased Services 231,762 278,054 525,443 313,562 354,373 40,811 361,460 368,690 376,063 Supplies and Materials 43,886 42,550 37,726 48,155 49,314 1,159 50,300 51,306 52,332 Capital Objects ------Total $ 3,326,550 $ 3,567,837 $ 3,818,131 $ 3,971,005 $ 4,019,545 48,540$ $ 4,099,936 $ 4,181,935 $ 4,265,573

Program Analysis/Trends Reduced one administrative support position.

FTE Allotment: Certified 10.5 Classified 13

Financial Section Page 56 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

EDUCATIONAL MEDIA PROGRAM (622) Personnel, activities and services concerned with the teaching and use of the resources available in the school library, media, and visual center. This category basically includes 1 FTE library supervisor, 14 secondary teacher-librarians and 52 library assistants.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries $ 1,932,538 $ 2,030,497 $ 2,077,450 $ 2,182,694 $ 2,239,059 56,365$ $ 2,283,840 $ 2,329,517 $ 2,376,107 Employee Benefits 856,908 825,006 866,524 960,749 981,096 20,347 1,000,718 1,020,732 1,041,147 Purchased Services 25,279 23,872 18,244 22,000 22,000 - 22,440 22,889 23,347 Supplies and Materials 410,316 435,340 462,966 458,508 486,352 27,844 496,079 506,001 516,121 Capital Objects ------Total 3,225,041 3,314,715 3,425,183 3,623,951 3,728,507 104,556 3,803,077 3,879,139 3,956,721 Program Analysis/Trends -

FTE Allotment: Certified 14 Classified 52

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 1,374,186 1,331,320 1,385,207 1,434,805 1,462,048 27,243 1,491,289 1,521,115 1,551,537 Employee Benefits 409,198 383,814 400,465 444,411 438,484 (5,927) 447,254 456,199 465,323 Purchased Services 178,554 57,574 66,294 346,500 342,000 (4,500) 348,840 355,817 362,933 Supplies and Materials 1,603,056 1,812,555 1,976,535 1,738,378 1,738,378 - 1,773,146 1,808,608 1,844,781 Capital Objects ------Total $ 3,564,995 $ 3,585,263 $ 3,828,501 $ 3,964,094 $ 3,980,910 16,816$ $ 4,060,528 $ 4,141,739 $ 4,224,574

Program Analysis/Trends -

FTE Allotment: Certified - Classified 18

Financial Section Page 57 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 55,864$ 54,528$ 80,069$ 57,351$ 132,138$ 74,787$ $ 134,781 $ 137,476 $ 140,226 Employee Benefits 18,712 18,202 25,008 20,382 40,087 19,705 40,889 41,707 42,541 Purchased Services 435,440 272,348 383,717 368,000 321,000 (47,000) 327,420 333,968 340,648 Supplies and Materials 14,081 11,887 15,386 12,000 39,950 27,950 40,749 41,564 42,395 Capital Objects ------Total 524,097 356,965 504,181 457,733 533,175 75,442 543,839 554,715 565,810 Program Analysis/Trends Inccrease in .6 FTE for in-house attorney. As a result purchased services decreased. Supplies increased fo new Board software. Purchased services were increased for running an Board election in the fall.

FTE Allotment: Certified - Classified 1.6

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 480,668 499,567 546,713 538,758 537,610 (1,148) 548,362 559,329 570,516 Employee Benefits 127,331 128,152 136,719 153,569 143,904 (9,665) 146,782 149,718 152,712 Purchased Services 9,447 6,835 5,098 11,500 16,500 5,000 16,830 17,167 17,510 Supplies and Materials 1,721 610 2,340 2,500 2,500 - 2,550 2,601 2,653 Capital Objects ------Total 619,167$ 635,164$ 690,870$ 706,327$ 700,514$ (5,813)$ 714,524$ 728,815$ 743,391$

Program Analysis/Trends -

FTE Allotment: Certified 2 Classified 3

Financial Section Page 58 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries $ 10,014,903 $ 10,464,810 $ 10,809,053 $ 11,132,695 $ 11,492,237 359,542$ $ 11,722,082 $ 11,956,523 $ 12,195,654 Employee Benefits 3,173,346 3,184,671 3,367,164 3,650,821 3,665,461 14,640 3,738,770 3,813,546 3,889,817 Purchased Services 43,664 25,799 44,576 73,260 73,112 (148) 74,574 76,066 77,587 Supplies and Materials 6,668 9,969 17,672 11,255 11,210 (45) 11,434 11,663 11,896 Capital Objects ------Total 13,238,582 13,685,250 14,238,465 14,868,031 15,242,020 373,989 15,546,860 15,857,798 16,174,954 Program Analysis/Trends - Increased for 2 FTE

FTE Allotment: Certified 83 Classified 81

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 1,295,064 1,343,425 1,363,456 1,508,872 1,604,460 95,588 1,636,549 1,669,280 1,702,666 Employee Benefits 396,557 417,128 452,274 506,248 526,818 20,570 537,354 548,101 559,063 Purchased Services 80,470 101,510 131,680 163,850 169,074 5,224 172,455 175,905 179,423 Supplies and Materials 88,018 41,066 44,007 66,900 67,600 700 68,952 70,331 71,738 Capital Objects ------Insurance 228,354 199,984 249,511 300,000 300,000 - 306,000 312,120 318,362 Total $ 2,088,463 $ 2,103,114 $ 2,240,927 $ 2,545,870 $ 2,667,952 122,082$ $ 2,721,311 $ 2,775,737 $ 2,831,252 Program Analysis/Trends -

FTE Allotment: Certified 1 Classified 23.5

Financial Section Page 59 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 317,922$ 292,734$ 342,233$ 473,131$ 532,502$ 59,371$ $ 543,152 $ 554,015 $ 565,095 Employee Benefits 179,313 193,493 208,818 232,810 256,538 23,728 261,669 266,902 272,240 Purchased Services 15,962 14,462 15,342 44,000 44,000 - 44,880 45,778 46,693 Supplies and Materials 13,960 9,373 9,727 22,660 23,793 1,133 24,269 24,754 25,249 Capital Objects ------Total 527,157 510,061 576,120 772,601 856,833 84,232 873,970 891,449 909,278 Program Analysis/Trends -

FTE Allotment: Certified - Classified 15

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 369,248 374,736 390,693 406,796 394,794 (12,002) 402,690 410,744 418,959 Employee Benefits 111,070 110,469 116,527 127,489 119,820 (7,669) 122,216 124,661 127,154 Purchased Services 26,959 36,199 19,509 19,700 19,700 - 20,094 20,496 20,906 Supplies and Materials 500,692 486,195 557,440 721,335 641,335 (80,000) 654,162 667,245 680,590 Capital Objects ------Total $ 1,007,969 $ 1,007,599 $ 1,084,169 $ 1,275,320 $ 1,175,649 $ (99,671) $ 1,199,162 $ 1,223,145 $ 1,247,608

Program Analysis/Trends -

FTE Allotment: Certified 1 Classified 4

Financial Section Page 60 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

BUILDINGS CARE AND UPKEEP PROGRAM (661) The program concerned with the daily custodial needs and the utility services for all school buildings in the District. This program also includes building insurance and other building care costs. This program funds approximately 194 full time custodians, 5.5 supervisors and provides for summer labor.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries $ 4,072,035 $ 3,954,545 $ 4,643,847 $ 7,135,108 $ 7,394,088 258,980$ $ 7,541,970 $ 7,692,809 $ 7,846,665 Employee Benefits 2,408,140 2,773,368 2,976,325 3,272,346 3,450,585 178,239 3,519,597 3,589,989 3,661,788 Purchased Services 4,521,163 4,273,786 4,339,217 5,024,755 5,216,500 191,745 5,320,830 5,427,247 5,535,792 Supplies and Materials 327,914 341,165 359,935 367,398 383,490 16,092 391,160 398,983 406,963 Capital Objects ------Insurance 305,127 338,781 348,603 375,000 400,000 25,000 408,000 416,160 424,483 Total 11,634,379 11,681,646 12,667,927 16,174,607 16,844,663 670,056 17,181,556 17,525,187 17,875,691 Program Analysis/Trends Increased for 4 new custodians and increasing work days for part time custodians.

FTE Allotment: Certified - Classified 201.5

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries ------Employee Benefits ------Purchased Services 75,553 20,206 25,021 10,000 10,000 - 10,200 10,404 10,612 Supplies and Materials ------Capital Objects ------Insurance ------Total 75,553$ 20,206$ 25,021$ 10,000$ 10,000$ -$ 10,200$ 10,404$ 10,612$ Program Analysis/Trends -

FTE Allotment: Certified - Classified -

Financial Section Page 61 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

GENERAL MAINTENANCE OF BUILDINGS AND EQUIPMENT PROGRAM (664) The program concerned with the physical maintenance of buildings and equipment in the District. This program includes annual repairs, modifications and improvements necessary to provide safe facilities and equipment. This program includes 46 maintenance workers, 5 support staff and 3.5 supervisors.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries $ 4,314,380 $ 4,926,934 $ 4,676,312 $ 3,009,748 $ 2,999,742 $ (10,006) $ 3,059,737 $ 3,120,932 $ 3,183,350 Employee Benefits 1,296,401 950,870 1,019,371 1,148,707 1,176,031 27,324 1,199,552 1,223,543 1,248,014 Purchased Services 942,169 1,601,672 1,015,507 1,079,618 1,063,623 (15,995) 1,084,895 1,106,593 1,128,725 Supplies and Materials 787,384 842,481 1,331,860 830,000 921,600 91,600 940,032 958,833 978,009 Capital Objects 363,010 197,047 328,853 168,080 101,000 (67,080) 103,020 105,080 107,182 Total 7,703,343 8,519,004 8,371,904 6,236,153 6,261,996 25,843 6,387,236 6,514,981 6,645,280 Program Analysis/Trends -

FTE Allotment: Certified - Classified 54.5

GENERAL MAINTENANCE OF GROUNDS PROGRAM (665) The program concerned with the maintenance of all sites in the District. This program includes snow removal, landscaping and other general grounds services. This program pays for 18 grounds keepers.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 627,177 663,046 722,374 779,246 823,446 44,200 839,915 856,713 873,847 Employee Benefits 278,882 278,499 305,479 342,162 362,715 20,553 369,969 377,369 384,916 Purchased Services 163,025 140,920 172,736 262,000 262,000 - 267,240 272,585 278,036 Supplies and Materials 210,854 155,183 219,256 281,500 301,500 20,000 307,530 313,681 319,954 Capital Objects ------Total $ 1,279,937 $ 1,237,648 $ 1,419,846 $ 1,664,908 $ 1,749,661 84,753$ $ 1,784,654 $ 1,820,347 $ 1,856,754

Program Analysis/Trends -

FTE Allotment: Certified - Classified 19

Financial Section Page 62 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 355,988$ 380,982$ 476,505$ 507,215$ 488,344$ $ (18,871) $ 498,111 $ 508,073 $ 518,235 Employee Benefits 131,323 133,181 164,696 190,125 187,614 (2,511) 191,366 195,194 199,097 Purchased Services 53,963 64,859 72,053 180,300 142,300 (38,000) 145,146 148,049 151,010 Supplies and Materials 61,655 208,556 438,995 84,200 204,900 120,700 208,998 213,178 217,442 Capital Objects ------Total 602,929 787,578 1,152,249 961,840 1,023,158 61,318 1,043,621 1,064,494 1,085,783 Program Analysis/Trends -

FTE Allotment: Certified 1 Classified 7

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 154,376 164,991 175,182 177,774 176,533 (1,241) 180,064 183,665 187,338 Employee Benefits 53,913 54,183 57,671 62,364 60,881 (1,483) 62,099 63,341 64,607 Purchased Services 7,082,992 7,502,040 7,662,885 8,725,218 10,785,644 2,060,426 11,001,357 11,221,384 11,445,812 Supplies and Materials 16,889 19,395 18,501 21,590 20,050 (1,540) 20,451 20,860 21,277 Capital Objects ------Total $ 7,308,171 $ 7,740,608 $ 7,914,240 $ 8,986,946 $ 11,043,108 $ 2,056,162 $ 11,263,970 $ 11,489,250 $ 11,719,035

Program Analysis/Trends Purchased services increased for new bus contract. Budgeted $3.05 per gallon.

FTE Allotment: Certified - Classified 3

Financial Section Page 63 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

PUPIL ACTIVITY TRANSPORTATION PROGRAM (682) The program established to provide transportation services to approved athletic or activity events and to provide other transportation services not eligible for reimbursement under the state transportation support program. This program includes the costs associated with paying approximately 34 contracted crossing guards.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries -$ -$ -$ -$ -$ -$ $ - $ - $ - Employee Benefits ------Purchased Services 481,581 450,966 457,323 568,645 590,586 21,941 602,398 614,446 626,735 Supplies and Materials - 1,175 ------Capital Objects ------Total 481,581 452,141 457,323 568,645 590,586 21,941 602,398 614,446 626,735 Program Analysis/Trends - Increased crossing guards contract by by 2% CPI.

FTE Allotment: Certified - Classified -

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries ------Employee Benefits 274,192 289,053 295,419 305,000 305,000 - 311,100 317,322 323,668 Purchased Services ------Supplies and Materials 2,990 - - 70,000 70,000 - 71,400 72,828 74,285 Capital Objects ------Total 277,182$ 289,053$ 295,419$ 375,000$ 375,000$ -$ 382,500$ 390,150$ 397,953$

Program Analysis/Trends -

FTE Allotment: Certified - Classified -

Financial Section Page 64 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries 110,072$ 114,902$ 111,526$ 120,152$ 122,612$ 2,460$ $ 125,064 $ 127,566 $ 130,117 Employee Benefits 37,915 36,502 30,822 40,769 40,891 122 41,709 42,543 43,394 Purchased Services 106,127 88,638 100,469 143,409 150,579 7,170 153,591 156,662 159,796 Supplies and Materials 760 1,206 683 2,839 2,981 142 3,041 3,101 3,163 Capital Objects ------Total 254,874 241,248 243,500 307,169 317,063 9,894 323,404 329,872 336,470 Program Analysis/Trends Purchased Services increased because of increase in the Valley Ride Contract and postage for Community Education.

FTE Allotment: Certified - Classified 2.25

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries ------Employee Benefits ------Purchased Services ------Supplies and Materials ------Capital Objects 49,613 35,707 221,229 650,000 650,000 - 663,000 676,260 689,785 Total 49,613$ 35,707$ 221,229$ 650,000$ 650,000$ -$ 663,000$ 676,260$ 689,785$

Program Analysis/Trends -

FTE Allotment: Certified - Classified -

Financial Section Page 65 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries -$ -$ -$ -$ -$ -$ $ - $ - $ - Employee Benefits ------Purchased Services ------Supplies and Materials ------Capital Objects 527,628 732,980 ------Total 527,628 732,980 - - - - 0 0 0 Program Analysis/Trends -

FTE Allotment: Certified - Classified - Program Analysis/Trends

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries ------Employee Benefits ------Purchased Services ------Supplies and Materials ------Capital Objects ------Debt Retirement ------Total -$ -$ -$ -$ -$ -$ -$ -$ -$ Program Analysis/Trends -

FTE Allotment: Certified - Classified -

Financial Section Page 66 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

FUND TRANSFERS (920) The transactions which withdraw money from one fund and place it in another fund. The primary transfer for the District is from the General Fund to the Plant and Facilities Fund for a voter approved levy for maintaining facilities. For 2019-20, the District anticipates transferring addtional funds to the Plant Facility fund to assist in construction costs for the gym additions.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Salaries -$ -$ -$ -$ -$ -$ $ - $ - $ - Employee Benefits ------Purchased Services ------Supplies and Materials ------Capital Objects ------Interfund Transfers 4,500,000 4,500,000 - 7,357,000 7,357,000 - 7,504,140 7,654,223 7,807,307 Total 4,500,000 4,500,000 - 7,357,000 7,357,000 - 7,504,140 7,654,223 7,807,307

Total Expenditures and Transfers Out $212,370,646 $220,535,080 $10,865,000 $246,772,932 $254,430,442 7,657,510$ $252,014,911 $257,055,209 $262,196,313

Financial Section Page 67 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

SUMMARY BY PROGRAM AND BY OBJECT

Employee Purchased Supplies and Capital 2019-20 % 2020-21 % Salaries Benefits Services Materials Outlay Debt Service Insurance Transfers Total of Budget of Budget Elementary $ 43,185,965 $ 14,266,038 370,500$ $ 3,819,332 -$ -$ -$ -$ $ 61,641,835 23.94% 24.23% % Program 70.06% 23.14% 0.60% 6.20% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 26.22% 1.75% 30.42% 0.00% 0.00% 0.00% 0.00% % Total Budget 16.97% 5.61% 0.15% 1.50% 0.00% 0.00% 0.00% 0.00% Secondary 42,256,506 13,795,269 609,400 2,517,909 - - - - 59,179,084 23.62% 23.26% % Program 71.40% 23.31% 1.03% 4.25% 0.00% 0.00% 0.00% 0.00% % Object 26.84% 25.35% 2.87% 20.05% 0.00% 0.00% 0.00% 0.00% % Total Budget 16.61% 5.42% 0.24% 0.99% 0.00% 0.00% 0.00% 0.00% Alternative 2,509,845 798,351 1,500 134,909 - - - - 3,444,605 1.50% 1.35% % Program 72.86% 23.18% 0.04% 3.92% 0.00% 0.00% 0.00% 0.00% % Object 1.59% 1.47% 0.01% 1.07% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.99% 0.31% 0.00% 0.05% 0.00% 0.00% 0.00% 0.00% Vocational-Technical 1,332,760 437,281 141,000 571,622 - - - - 2,482,663 1.05% 0.98% % Program 53.68% 17.61% 5.68% 23.02% 0.00% 0.00% 0.00% 0.00% % Object 0.85% 0.80% 0.66% 4.55% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.52% 0.17% 0.06% 0.22% 0.00% 0.00% 0.00% 0.00% Exceptional Child 14,671,987 6,205,650 39,750 204,500 - - - - 21,121,887 8.14% 8.30% % Program 69.46% 29.38% 0.19% 0.97% 0.00% 0.00% 0.00% 0.00% % Object 9.32% 11.40% 0.19% 1.63% 0.00% 0.00% 0.00% 0.00% % Total Budget 5.77% 2.44% 0.02% 0.08% 0.00% 0.00% 0.00% 0.00% Preschool Exceptional Child 672,971 263,778 - 12,000 - - - - 948,749 0.42% 0.37% % Program 70.93% 27.80% 0.00% 1.26% 0.00% 0.00% 0.00% 0.00% % Object 0.43% 0.48% 0.00% 0.10% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.26% 0.10% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Gifted & Talented 2,021,398 667,473 3,800 26,000 - - - - 2,718,671 1.04% 1.07% % Program 74.35% 24.55% 0.14% 0.96% 0.00% 0.00% 0.00% 0.00% % Object 1.28% 1.23% 0.02% 0.21% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.79% 0.26% 0.00% 0.01% 0.00% 0.00% 0.00% 0.00% Interscholastic 1,706,976 345,831 263,580 148,500 - - - - 2, 464,887 0.99% 0.97% % Program 69.25% 14.03% 10.69% 6.02% 0.00% 0.00% 0.00% 0.00% % Object 1.08% 0.64% 1.24% 1.18% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.67% 0.14% 0.10% 0.06% 0.00% 0.00% 0.00% 0.00% School Activity 586,836 118,871 ------705,707 0.30% 0.28% % Program 83.16% 16.84% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.37% 0.22% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.23% 0.05% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Financial Section Page 68 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

SUMMARY BY PROGRAM AND BY OBJECT

Employee Purchased Supplies and Capital 2019-20 % 2020-21 % Salaries Benefits Services Materials Outlay Debt Service Insurance Transfers Total of Budget of Budget Summer School 869,144 169,250 4,650 15,000 - - - - 1,058,044 0.41% 0.42% % Program 82.15% 16.00% 0.44% 1.42% 0.00% 0.00% 0.00% 0.00% % Object 0.55% 0.31% 0.02% 0.12% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.34% 0.07% 0.00% 0.01% 0.00% 0.00% 0.00% 0.00% Detention Center 169,151 65,279 - 2,400 - - - - 236,830 0.11% 0.09% % Program 71.42% 27.56% 0.00% 1.01% 0.00% 0.00% 0.00% 0.00% % Object 0.11% 0.12% 0.00% 0.02% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.07% 0.03% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Attendance/ Guide/ Health 7,762,219 2,723,493 132,872 92,650 - - - - 10,711,234 4.36% 4.21% % Program 72.47% 25.43% 1.24% 0.86% 0.00% 0.00% 0.00% 0.00% % Object 4.93% 5.00% 0.63% 0.74% 0.00% 0.00% 0.00% 0.00% % Total Budget 3.05% 1.07% 0.05% 0.04% 0.00% 0.00% 0.00% 0.00% Special Services 6,470,678 2,010,728 60,500 47,000 - - - - 8,588,906 3.54% 3.38% % Program 75.34% 23.41% 0.70% 0.55% 0.00% 0.00% 0.00% 0.00% % Object 4.11% 3.69% 0.29% 0.37% 0.00% 0.00% 0.00% 0.00% % Total Budget 2.54% 0.79% 0.02% 0.02% 0.00% 0.00% 0.00% 0.00% Instructional Improvement 2,820,083 795,775 354,373 49,314 - - - - 4,019,545 1.61% 1.58% % Program 70.16% 19.80% 8.82% 1.23% 0.00% 0.00% 0.00% 0.00% % Object 1.79% 1.46% 1.67% 0.39% 0.00% 0.00% 0.00% 0.00% % Total Budget 1.11% 0.31% 0.14% 0.02% 0.00% 0.00% 0.00% 0.00% Educational Media 2,239,059 981,096 22,000 486,352 - - - - 3,728,507 1.47% 1.47% % Program 60.05% 26.31% 0.59% 13.04% 0.00% 0.00% 0.00% 0.00% % Object 1.42% 1.80% 0.10% 3.87% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.88% 0.39% 0.01% 0.19% 0.00% 0.00% 0.00% 0.00% Instructional Technology 1,462,048 438,484 342,000 1,738,378 - - - - 3,980,910 1.61% 1.56% % Program 36.73% 11.01% 8.59% 43.67% 0.00% 0.00% 0.00% 0.00% % Object 0.93% 0.81% 1.61% 13.84% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.57% 0.17% 0.13% 0.68% 0.00% 0.00% 0.00% 0.00% Board of Education 132,138 40,087 321,000 39,950 - - - - 533,175 0.19% 0.21% % Program 24.78% 7.52% 60.21% 7.49% 0.00% 0.00% 0.00% 0.00% % Object 0.08% 0.07% 1.51% 0.32% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.05% 0.02% 0.13% 0.02% 0.00% 0.00% 0.00% 0.00% District Administration 537,610 143,904 16,500 2,500 - - - - 700,514 0.29% 0.28% % Program 76.75% 20.54% 2.36% 0.36% 0.00% 0.00% 0.00% 0.00% % Object 0.34% 0.26% 0.08% 0.02% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.21% 0.06% 0.01% 0.00% 0.00% 0.00% 0.00% 0.00%

Financial Section Page 69 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

SUMMARY BY PROGRAM AND BY OBJECT

Employee Purchased Supplies and Capital 2019-20 % 2020-21 % Salaries Benefits Services Materials Outlay Debt Service Insurance Transfers Total of Budget of Budget School Administration 11,492,237 3,665,461 73,112 11,210 - - - - 15,242,020 6.02% 5.99% % Program 75.40% 24.05% 0.48% 0.07% 0.00% 0.00% 0.00% 0.00% % Object 7.30% 6.74% 0.34% 0.09% 0.00% 0.00% 0.00% 0.00% % Total Budget 4.52% 1.44% 0.03% 0.00% 0.00% 0.00% 0.00% 0.00% Business Administration 1,604,460 526,818 169,074 67,600 - - 300,000 - 2,667,952 1.03% 1.05% % Program 60.14% 19.75% 6.34% 2.53% 0.00% 0.00% 11.24% 0.00% % Object 1.02% 0.97% 0.80% 0.54% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.63% 0.21% 0.07% 0.03% 0.00% 0.00% 0.12% 0.00% Central Services 532,502 256,538 44,000 23,793 - - - - 856,833 0.31% 0.34% % Program 62.15% 29.94% 5.14% 2.78% 0.00% 0.00% 0.00% 0.00% % Object 0.34% 0.47% 0.21% 0.19% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.21% 0.10% 0.02% 0.01% 0.00% 0.00% 0.00% 0.00% Administrative Tech Support 394,794 119,820 19,700 641,335 - - - - 1,175,649 0.52% 0.46% % Program 33.58% 10.19% 1.68% 54.55% 0.00% 0.00% 0.00% 0.00% % Object 0.25% 0.22% 0.09% 5.11% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.16% 0.05% 0.01% 0.25% 0.00% 0.00% 0.00% 0.00% Buildings Care 7,394,088 3,450,585 5,216,500 383,490 - - 400,000 - 16,844,663 6.55% 6.62% % Program 43.90% 20.48% 30.97% 2.28% 0.00% 0.00% 2.37% 0.00% % Object 4.70% 6.34% 24.59% 3.05% 0.00% 0.00% 0.00% 0.00% % Total Budget 2.91% 1.36% 2.05% 0.15% 0.00% 0.00% 0.16% 0.00% Maint-Bldgs Non-Student - - 10,000 - - - - - 10,000 0.00% 0.00% Occupied % Program 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 0.00% 0.05% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Maintenance-Buildings 2,999,742 1,176,031 1,063,623 921,600 101,000 - - - 6,261,996 2.53% 2.46% % Program 47.90% 18.78% 16.99% 14.72% 1.61% 0.00% 0.00% 0.00% % Object 1.91% 2.16% 5.01% 7.34% 13.45% 0.00% 0.00% 0.00% % Total Budget 1.18% 0.46% 0.42% 0.36% 0.04% 0.00% 0.00% 0.00% Maintenance-Grounds 823,446 362,715 262,000 301,500 - - - - 1,749,661 0.67% 0.69% % Program 47.06% 20.73% 14.97% 17.23% 0.00% 0.00% 0.00% 0.00% % Object 0.52% 0.67% 1.24% 2.40% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.32% 0.14% 0.10% 0.12% 0.00% 0.00% 0.00% 0.00% Security 488,344 187,614 142,300 204,900 - - - - 1,023,158 0.39% 0.40% % Program 47.73% 18.34% 13.91% 20.03% 0.00% 0.00% 0.00% 0.00% % Object 0.31% 0.34% 0.67% 1.63% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.19% 0.07% 0.06% 0.08% 0.00% 0.00% 0.00% 0.00%

Financial Section Page 70 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

SUMMARY BY PROGRAM AND BY OBJECT

Employee Purchased Supplies and Capital 2019-20 % 2020-21 % Salaries Benefits Services Materials Outlay Debt Service Insurance Transfers Total of Budget of Budget School Transportation 176,533 60,881 10,785,644 20,050 - - - - 11,043,108 3.64% 4.34% % Program 1.60% 0.55% 97.67% 0.18% 0.00% 0.00% 0.00% 0.00% % Object 0.11% 0.11% 50.85% 0.16% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.07% 0.02% 4.24% 0.01% 0.00% 0.00% 0.00% 0.00% Activity Transportation - - 590,586 - - - - - 590,586 0.23% 0.23% % Program 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 0.00% 2.78% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.23% 0.00% 0.00% 0.00% 0.00% 0.00% Food Services - 305,000 - 70,000 - - - - 375,000 0.15% 0.15% % Program 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 0.56% 0.00% 0.56% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.12% 0.00% 0.03% 0.00% 0.00% 0.00% 0.00% Community Services 122,612 40,891 150,579 2,981 - - - - 317,063 0.12% 0.12% % Program 38.67% 12.90% 47.49% 0.94% 0.00% 0.00% 0.00% 0.00% % Object 0.08% 0.08% 0.71% 0.02% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.05% 0.02% 0.06% 0.00% 0.00% 0.00% 0.00% 0.00% Capital Assets - - - - 650,000 - - - 650,000 0.26% 0.26% % Program 0.00% 0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% % Object 0.00% 0.00% 0.00% 0.00% 86.55% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.00% 0.00% 0.26% 0.00% 0.00% 0.00% Capital Assets Non-Student ------0.00% 0.00% % Program 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Debt Service ------0.00% 0.00% % Program 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Object 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Transfers ------7,357,000 7,357,000 2.98% 2.89% % Program 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 100.00% % Object 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% % Total Budget 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 2.89% Total Budget by Object $ 157,436,132 $ 54,418,992 $ 21,210,543 $ 12,556,775 751,000$ -$ 700,000$ 7,357,000$ $ 254,430,442 100% 100% % of Total Budget 61.88% 21.39% 8.34% 4.94% 0.30% 0.00% 0.28% 2.89% 100%

Financial Section Page 71 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

2020-21 SCHOOL SUPPLY ALLOCATIONS School Enrollment Chargeable Total Custodial Library Athletic School Name 11/6/2019 Basic Allocation In-Service Special Ed School Lunch Supplies Allocation Supplies Materials Allotment Grand Total Elementary Schools Adams 324 $14,580 $1,048 $750 $546 $2,916 19,840$ $2,272 $3,606 $0 25,718$ Amity 521 23,445 1,442 2,640 1,281 4,689 33,497 4,631 4,887 - 43,015 Collister 268 12,060 936 690 336 2,412 16,434 1,243 3,242 - 20,919 Cynthia Mann 358 16,110 1,116 1,950 1,638 3,222 24,036 3,242 3,827 - 31,105 Garfield 345 15,525 1,090 1,890 3,444 3,105 25,054 3,555 3,743 - 32,352 Grace Jordan 499 22,455 1,398 2,250 3,339 4,491 33,933 3,692 4,744 - 42,369 Hawthorne 274 12,330 948 2,040 1,785 2,466 19,569 2,248 3,281 - 25,098 Hidden Springs 336 15,120 1,072 960 231 3,024 20,407 2,442 3,684 - 26,533 Highlands 279 12,555 958 420 42 2,511 16,486 2,241 3,314 - 22,041 Hillcrest 330 14,850 1,060 1,920 2,520 2,970 23,320 2,075 3,645 - 29,040 Horizon 554 24,930 1,508 3,000 3,528 4,986 37,952 4,396 5,101 - 47,449 Jefferson 265 11,925 930 990 2,814 2,385 19,044 3,404 3,223 - 25,671 Koelsch 394 17,730 1,188 2,040 3,717 3,546 28,221 2,769 4,061 - 35,051 Liberty 521 23,445 1,442 2,340 1,113 4,689 33,029 3,124 4,887 - 41,040 Longfellow 337 15,165 1,074 990 525 3,033 20,787 1,769 3,691 - 26,247 Lowell 335 15,075 1,070 1,440 1,365 3,015 21,965 2,464 3,678 - 28,107 Madison ECD 74 3,330 548 2,190 - - 6,068 1,044 - - 7,112 Maple Grove 467 21,015 1,334 1,830 2,079 4,203 30,461 2,582 4,536 - 37,579 Monroe 284 12,780 968 1,350 1,008 2,556 18,662 1,867 3,346 - 23,875 Morley Nelson 548 24,660 1,496 2,880 4,284 4,932 38,252 4,631 5,062 - 47,945 Mountain View 299 13,455 998 1,410 1,701 2,691 20,255 1,949 3,444 - 25,648 Owyhee 181 8,145 762 1,500 1,029 1,629 13,065 2,200 2,677 - 17,942 Pierce Park 273 12,285 946 900 1,113 2,457 17,701 2,460 3,275 - 23,436 Riverside 718 32,310 1,836 2,610 819 6,462 44,037 4,516 6,167 - 54,720 Roosevelt 314 14,130 1,028 900 525 2,826 19,409 1,971 3,541 - 24,921 Shadow Hills 542 24,390 1,484 2,940 1,911 4,878 35,603 4,029 5,023 - 44,655 Trail Wind 626 28,170 1,652 1,800 483 5,634 37,739 3,860 5,569 - 47,168 Valley View 388 17,460 1,176 1,380 2,058 3,492 25,566 2,641 4,022 - 32,229 Washington 305 13,725 1,010 1,110 210 2,745 18,800 2,158 3,483 - 24,441 White Pine 491 22,095 1,382 2,040 2,247 4,419 32,183 2,758 4,692 - 39,633 Whitney 548 24,660 1,496 2,190 4,809 4,932 38,087 4,714 5,062 - 47,863 Whittier 518 23,310 1,436 1,830 3,507 4,662 34,745 4,631 4,867 - 44,243 W.H. Taft 319 14,355 1,038 1,830 3,654 2,871 23,748 3,987 3,574 - 31,309 Elementary - 32, Pre-School - 1 Totals 12,835 $577,575 $38,870 $57,000 $59,661 $114,849 $847,955 $97,565 $130,954 $0 $1,076,474

Financial Section Page 72 BSD 2020-2021 Annual Budget GENERAL FUND EXPENDITURES

2020-21 SCHOOL SUPPLY ALLOCATIONS School Enrollment Chargeable Total Custodial Library Athletic School Name 11/6/2019 Basic Allocation In-Service Special Ed School Lunch Supplies Allocation Supplies Materials Allotment Grand Total Secondary Schools East Junior 730 $37,960 $1,860 $1,920 $1,554 $0 43,294$ $5,401 $6,245 $6,500 61,440$ Fairmont Junior 804 41,808 2,008 3,780 4,893 - 52,489 6,549 6,726 6,500 72,264 Hillside Junior 653 33,956 1,706 1,920 3,381 - 40,963 6,071 5,745 6,500 59,279 Les Bois Junior 768 39,936 1,936 1,620 1,638 - 45,130 5,380 6,492 6,500 63,502 North Junior 991 51,532 2,382 1,860 2,163 - 57,937 5,507 7,942 6,500 77,886 Riverglen Jr & TVMSC 661 34,372 1,722 2,820 2,163 - 41,077 5,623 5,797 6,500 58,997 South Junior 697 36,244 1,794 3,450 4,998 - 46,486 5,465 6,031 6,500 64,482 West Junior 861 44,772 2,122 2,700 3,003 - 52,597 7,080 7,097 6,500 73,274 Jr. High Schools - 8 Junior High Totals 6,165 $320,580 $15,530 $20,070 $23,793 $0 $379,973 $47,076 $52,075 $52,000 $531,124 Boise Senior 1,568 $81,536 $3,536 $3,570 $2,982 $0 91,624$ $11,970 $11,692 $30,000 145,286$ Borah Senior 1,412 73,424 3,224 3,810 5,439 - 85,897 13,723 10,678 30,000 140,298 Capital Senior 1,261 65,572 2,922 4,650 4,851 - 77,995 9,937 9,697 30,000 127,629 Timberline Senior 1,388 72,176 3,176 3,090 2,457 - 80,899 10,775 10,522 30,000 132,196 Frank Church Senior 321 16,692 1,042 3,630 4,095 7,000 32,459 7,302 6,700 - 46,461 Sr. High Schools - 5 Senior High Totals 5,950 $309,400 $13,900 $18,750 $19,824 $7,000 $368,874 $53,707 $49,289 $120,000 $591,870

All Total 24,950 $1,207,555 $68,300 $95,820 $103,278 $121,849 $1,596,802 $198,348 $232,318 $172,000 $2,199,468 Schools are allocated money for supplies, equipment, field trips and professional development based on fall enrollment, number of special education students and the free and reduced lunch populations. Budget Officers for each school determine how the money should be budgeted within their own school buildings.

Enrollment totals do not include all Special Programs, i.e. Professional Tech., and Dual Enrolled.

Financial Section Page 73 BSD 2020-2021 Annual Budget SPECIAL REVENUE, DEBT SERVICE and CAPITAL FUNDS

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

Budget Budget Amount of Percent of Budget Budget Amount of Percent of Revenues 2019-20 2020-21 Change Change Expenditures 2019-20 2020-21 Change Change Local Revenue $24,994,800 $23,906,888 -$1,087,912 -4.35% Salaries $14,285,687 $16,934,864 $2,649,177 18.54% State Revenue 5,783,431 4,798,427 -985,004 -17.03% Benefits 5,533,582 5,773,987 240,405 4.34% Federal Revenue 20,172,546 24,530,254 4,357,708 21.60% Purchased Services 5,967,911 3,034,714 -2,933,197 -49.15% Other Sources 79,857,000 7,357,000 -72,500,000 -90.79% Supplies & Materials 7,038,837 7,129,650 90,813 1.29% Use of Fund Balance 1,092,500 42,991,870 41,899,370 3835.18% Capital Outlay 34,941,922 45,517,953 10,576,031 30.27% Total Revenues $131,900,277 $103,584,439 -28,315,838 -21.47% Debt Retirement 16,388,050 23,133,195 6,745,145 41.16% Insurance & Judgments 4,000 2,300 -1,700 -42.50% Transfers 296,093 366,978 70,885 23.94% Percent of Total 2020-21 All Other Fund Revenue Budget Unappropriated Fund Balance 47,444,195 1,690,798 -45,753,397 -96.44% Total Expenditures $131,900,277 $103,584,439 -$28,315,838 -21.47%

Percent of Total 2020-21 All Other Fund Expenditures Budget

Local Revenue Unappropriated 23.08% Fund Balance Benefits 1.63% 5.57% Use of Fund Salaries Balance 16.35% Purchased 41.50% Services State Revenue 2.93% 4.63% Supplies & Transfers Materials 0.35% 6.88% Debt Federal Revenue Retirement Other Sources 23.68% 22.33% 7.10%

Capital Outlay 43.94%

Financial Section Page 74 BSD 2020-2021 Annual Budget SPECIAL REVENUE FUNDS

Special revenue funds are used to account for specific local, state, or federal revenues that are restricted by law or regulated as to the type of expenditures allowed.

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

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

FEDERAL FOREST FUND (220) A separate Federal Forest Fund is required to account for revenues by the Secure Rural Schools and Community Self Determination Act (also known as the Craig-Wyden Bill). The federal government appropriates dollars to States where federal forest funds used to be generated for the sale of timber on federal lands. These funds may be expended for the purchase of school sites or the construction and remodeling of school buildings. The District has approximately $366,930 available in this fund for capital construction.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Total Estimated Revenues $ 1,349 $ 18,021 $ 12,710 $ 23,542 $ 23,000 $ (542) $ 23,460 $ 23,929 $ 24,408 Fund Balance Ending 312,657 330,678 343,388 366,930 389,930 23,000 397,729 405,683 413,797 Program Analysis/Trends -

JUST FOR KIDS FUND (231) The District offers a year round before and after school child care program. The District will operate 14 school age programs at various elementary schools and serves approximately 600 students. The program is designed to be self-supporting through user fees. The 2020-21 school year tuition rates will remain the same as tuition in 2019-20.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Revenues Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Student Fees 1,708,415 1,786,804 1,704,667 1,683,447 1,759,788 76,341 1,794,984 1,830,883 1,867,501 Interest Income 3,210 6,278 10,946 9,171 2,200 (6,971) 2,244 2,289 2,335 Revenue from Federal Sources ------Use of Fund Balance ------Total Estimated Revenues 1,711,625 1,793,082 1,715,613 1,692,618 1,761,988 69,370 1,797,228 1,833,172 1,869,836 Expenditures Salaries 1,023,142 1,075,157 941,454 1,056,780 1,055,074 (1,706) 1,076,175 1,097,699 1,119,653 Employee Benefits 342,897 310,744 273,977 304,315 320,599 16,284 327,011 333,551 340,222 Purchased Services 70,593 55,326 53,258 104,165 109,840 5,675 112,037 114,278 116,563 Supplies 133,371 159,444 120,213 140,914 166,000 25,086 169,320 172,706 176,161 Indirect Costs 47,189 43,559 35,053 35,352 36,956 1,604 37,695 38,449 39,218 Capital Asset Program 317,974 290,274 26,236 ------Total Estimated Revenues $ 1,935,166 $ 1,934,504 $ 1,450,191 $ 1,641,526 $ 1,688,469 $ 46,943 $ 1,722,238 $ 1,756,683 $ 1,791,817 Fund Balance Ending $ 1,214,347 $ 1,072,925 $ 1,338,347 $ 1,389,439 $ 1,462,958 Program Analysis/Trends - Financial Section Page 75 BSD 2020-2021 Annual Budget SPECIAL REVENUE FUNDS

2020 STRATEGIC PLAN FUND (235) In October 2000, the Board of Trustees established a fund to assist with the implementation of the District's Strategic Plan. The initial contribution to this fund was $907,875. During the 2020-21 school year, funds will be used to assist in implementing the Strategic Plan priorities which include the continuation of the marketing/communication plan. This fund had $348,570 as of July 1, 2019.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Revenues Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Transfer from General Fund $ - $ - $ - $ - $ - $ - $ - $ - $ - Use of Fund Balance 38,076 - - 150,000 150,000 - 153,000 156,060 159,181 Total Estimated Revenues 38,076 - - 150,000 150,000 - 153,000 156,060 159,181 Expenditures Salaries 35,189 ------Employee Benefits 2,887 ------Purchased Services - - - 150,000 150,000 - 153,000 156,060 159,181 Supplies ------Total Estimated Expenditures 38,076 - - 150,000 150,000 - 153,000 156,060 159,181 Fund Balance Ending 348,570 348,570 348,570 198,570 48,570 Program Analysis/Trends -

GENERAL LOCAL GRANTS FUND (238) This fund is established to manage small local grants received by the District. The 2020-21 school year budget includes a grant from City of Boise for homeless prevention ($35,000) and Idaho Drug Prevention Office ($16,000) and special local foundations ($10,000). Grants are usually managed by the school that was awarded the grant.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Total Estimated Revenues 223,733 264,432 345,478 252,232 51,000 (201,232) 52,020 53, 060 54,122 Expenditures Salaries 130,039 168,038 174,032 137,459 10,000 (127,459) 10,200 10,404 10,612 Employee Benefits 47,541 57,248 62,322 53,773 2,000 (51,773) 2,040 2,081 2,122 Purchased Services 65 5,993 7,822 14,000 4,000 (10,000) 4,080 4,162 4,245 Supplies 43,944 30,824 101,072 45,000 35,000 (10,000) 35,700 36,414 37,142 Indirect Costs 2,145 2,327 229 2,000 - (2,000) - - - Total Estimated Expenditures $ 223,733 $ 264,430 $ 345,477 $ 252,232 $ 51,000 $ (201,232) $ 52,020 $ 53,060 $ 54,122 Program Analysis/Trends The City of Boise is no longer funding the preschool programs at Hawthorne and Whitney.

Financial Section Page 76 BSD 2020-2021 Annual Budget SPECIAL REVENUE FUNDS

DRIVER EDUCATION FUND (241) The District provides Driver Education programs throughout the year. The summer program has approximately 300 students. The fall thru spring programs have approximately 420 students. Each student enrolled in the program must complete 30 hours of classroom instruction, 6 hours of actual driving and 11 hours of observation. The District had planned to run twelve classes at one site during the summer of 2020. The District runs fifteen classes at six sites from September thru May. These classes are operated at four high schools and two junior high schools. The State of Idaho provides up to $150 per student in funding for this program. The remaining costs are covered by fees charged to the students. The District will charge $255 per student. This program is fully funded by user fees and state reimbursement.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Revenues Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast State Assistance $ 82,834 $ 86,813 $ 84,375 $ 86,250 $ 63,000 $ (23,250) $ 64,260 $ 65,545 $ 66,856 Student Fees 154,177 167,367 149,582 175,950 107,100 (68,850) 109,242 111,427 113,655 Sale of Assets 15,878 ------Total Estimated Revenues 252,889 254,180 233,957 262,200 170,100 (92,100) 173,502 176,972 180,511 Secondary Programs Expenditures Salaries 148,956 148,381 152,728 154,535 105,657 (48,878) 107,770 109,926 112,124 Employee Benefits 21,536 21,369 24,193 41,983 22,599 (19,384) 23,051 23,512 23,982 Purchased Services 3,771 2,200 7,373 2,400 4,650 2,250 4,743 4,838 4,935 Supplies 8,761 23,588 8,494 13,900 9,290 (4,610) 9,476 9,665 9,859 Capital Outlay 15,087 - - - 9,385 9,385 9,573 9,764 9,959 Insurance 5,975 6,094 5,398 4,000 2,300 (1,700) 2,346 2,393 2,441 Instructional Support Programs Expenditures - - - Salaries 37,038 38,608 42,105 35,349 13,339 (22,010) 13,605 13,877 14,155 Employee Benefits 4,515 5,514 5,876 8,947 1,200 (7,747) 1,224 1,248 1,273 Purchased Services - - 61 ------Supplies 2,521 3,098 4,537 1,000 1,680 680 1,714 1,748 1,783 Total Estimated Expenditures 248,160 248,852 250,765 262,114 170,100 (92,014) 173,502 176,972 180,511 Fund Balance Ending 11,480 16,808 - 86 86 LIMITED ENGLISH PROFICIENT FUND (244) The State is providing funds to support the Limited English Proficiency (LEP) program. The grant award is based on the number of Limited English Proficient students tested on the 2020 Spring ACCESS test times $205. The District tested 2,546 eligible LEP students in March 2020. The prior year count was 2,399. The District uses these funds to pay for salaries and benefits for 2.19 certified teachers and 7.7 tutors and interpreters to assist in the LEP programs. The Idaho Legislature appropriated $4.8 million for 2020-21.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 State Foundation Grants Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Total Estimated Revenues 475,003 584,008 753,234 557,796 553,500 (4,296) 564,570 575,861 587,379 Expenditures Salaries 274,315 353,023 432,035 364,824 352,140 (12,684) 359,183 366,366 373,694 Employee Benefits 120,273 128,510 158,506 160,461 147,050 (13,411) 149,991 152,991 156,051 Purchased Services 30,272 60,661 38,654 24,377 10,000 (14,377) 10,200 10,404 10,612 Supplies 43,612 34,958 114,886 - 35,594 35,594 36,306 37,032 37,773 Indirect Costs 6,531 6,856 9,153 8,134 8,716 582 8,890 9,068 9,249 Total Estimated Expenditures $ 475,003 $ 584,008 $ 753,234 $ 557,796 $ 553,500 $ (4,296) $ 564,570 $ 575,861 $ 587,379 Program Analysis/Trends - Financial Section Page 77 BSD 2020-2021 Annual Budget SPECIAL REVENUE FUNDS

GIFTED AND TALENTED FUND (244) The Idaho Legislature allocated $1,000,000 to be distributed by the Superintendent of Public Instruction for professional training and screening for gifted and talented students and instructors. Funding would have been distributed based on a formula prescribed by the Superintendent of Public Instruction that includes a base amount and an amount based on the number of identified gifted and talented students. Boise School District has 859 gifted and talented students identified in grades 1-6 as of March 2020. The Governor directed the SDE to hold back these funds due to reductions in revenue due to COVID 19. The budgeted revenue is the estimated carryover balance from 2019-20.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 State Foundation Grants Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Total Estimated Revenues $ 11,770 $ 107,131 $ 69,040 $ 42,774 $ 10,171 $ (32,603) $ 10,374 $ 10,582 $ 10,794 Expenditures Salaries 180 9,585 8,840 ------Employee Benefits 15 786 745 ------Purchased Services 9,797 65,941 31,959 42,774 10,171 (32,603) 10,374 10,582 10,794 Supplies 1,778 30,819 27,496 ------Indirect Costs ------Total Estimated Expenditures 11,770 107,131 69,040 42,774 10,171 (32,603) 10,374 10,582 10,794 Program Analysis/Trends -

PUBLIC SCHOOL TECHNOLOGY FUND (245) The Idaho legislature passed school reform legislation that appropriates money to school Districts to be used on classroom technology, classroom technology infrastructure and information management software. For the 2020-21, the Idaho Legislature appropriated $36,500,000 to be allocated for technology. The Governor directed the SDE to reduce this appropriation by $10 million dollars due to anticipated revenue shortfalls due to COVID 19. Districts were instructed to budget $73 per average daily attendance (ADA) for next year and a base grant of $26,000. It is estimated the District will receive around $1,717,118 to be spent on technology equipment, infrastructure and software. The District will allocate $250,000 of this total award for the support of a District-wide instructional management system (IMS).

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Total Estimated Revenues 1,563,530 1,982,600 2,575,312 2,368,379 1,717,118 (651,261) 1,751,460 1,786,490 1,822,219 Expenditures Salaries ------Employee Benefits ------Purchased Services 14,700 4,511 29,940 250,000 250,000 - 255,000 260,100 265,302 Supplies 1,548,830 1,978,089 2,545,372 2,118,379 1,467,118 (651,261) 1,496,460 1,526,390 1,556,917 Total Estimated Expenditures $ 1,563,530 $ 1,982,600 $ 2,575,312 $ 2,368,379 $ 1,717,118 $ (651,261) $ 1,751,460 $ 1,786,490 $ 1,822,219 Program Analysis/Trends -

Financial Section Page 78 BSD 2020-2021 Annual Budget SPECIAL REVENUE FUNDS

STATE TOBACCO TAX FUND (246) The Idaho Legislature assessed a tax on tobacco products and allocated a portion of the funds from this tax to be used to provide education for the prevention of tobacco use. This funding has been in place since 1996-97. During the recession these funds were eliminated. The Legislature returned 100% of these funds to Districts as of 2015-16 to use for substance abuse prevention and safety and security needs. The District utilizes these funds to pay for 1.34 counselors and purchase safety equipment for schools.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Total Estimated Revenues $ 262,940 $ 340,968 $ 387,424 $ 281,000 $ 279,200 $ (1,800) $ 284,784 $ 290,480 $ 296,289 Expenditures Salaries 135,700 142,268 120,822 101,485 108,019 6,534 110,179 112,383 114,631 Employee Benefits 43,166 43,152 36,982 39,515 33,219 (6,296) 33,883 34,561 35,252 Purchased Services 9,176 7,340 26,211 ------Supplies 74,898 148,208 203,409 140,000 137,962 (2,038) 140,721 143,536 146,406 Indirect Costs ------Total Estimated Expenditures 262,940 340,968 387,424 281,000 279,200 (1,800) 284,784 290,480 296,289 Program Analysis/Trends -

TITLE I-A ESEA IMPROVING BASIC PROGRAMS FUND (251) Title I-A provides financial assistance to the District to meet the academic needs of educationally disadvantaged children in targeted schools. Included with these funds is an obligation to provide services to private schools located within the District. The District allocates Title I dollars to private schools which have a socio-economic status of 50% or more low income students to use on school-wide projects. Currently twelve district schools qualify for Title I funding in 2020-21. The funded schools use the money to hire tutors and certified teachers to assist students in areas of reading and mathematics. The Federal Government determines the allocation to the District based on census poverty data. Allocations to the schools are based on the % of students reported as part of the Community Eligibility Program (CEP) or the % reported as USDA free and reduced. The District has some flexibility to determine the poverty parameters for schools to qualify for school allocations.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Total Estimated Revenues 5,146,131 4,897,900 4,828,786 4,674,100 4,685,046 10,946 4,778,747 4,874,322 4,971,808 Expenditures Salaries 2,983,156 2,977,247 3,100,617 3,352,931 3,337,930 (15,001) 3,404,689 3,472,782 3,542,238 Employee Benefits 1,203,712 1,138,016 1,179,842 1, 001,525 1,001,070 (455) 1,021,091 1,041,513 1,062,343 Purchased Services 234,477 318,014 161,579 100,000 150,046 50,046 153,047 156,108 159,230 Supplies 652,724 398,515 316,212 150,000 125,000 (25,000) 127,500 130,050 132,651 Indirect Costs 72,062 66,108 70,536 69,644 71,000 1,356 72,420 73,868 75,346 Total Estimated Expenditures $ 5,146,131 $ 4,897,900 $ 4,828,786 $ 4,674,100 $ 4,685,046 $ 10,946 $ 4,778,747 $ 4,874,322 $ 4,971,808 Program Analysis/Trends -

Financial Section Page 79 BSD 2020-2021 Annual Budget SPECIAL REVENUE FUNDS

CARES ACT ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND (252) Local spending options for Elementary and Secondary School Emergency Relief Funds are broad and flexible consistent with the federal government's goal of preventing, preparing for, and responding to the coronavirus. Expenditures for these funds must be necessary and reasonable. LEA's may spend their funds on a wide variety of activities including any activity authorized by the Elementary and Secondary Education Act (ESEA), the Individuals with Disabilities Education Act (IDEA), the Carl Perkins Act or the McKinney Vento Homeless Education Assistance Act. Monies can also be used for providing on-line learning opportunities, including purchasing hardware, software and connectivity. The Act also authorizes the use of money for mental health services and support. The money was authorized in 2019-20 school year and the allocation must be expended by September 30, 2021. The SDE plans to request an extension to this expenditure deadline to extend thru September 30, 2022. The allocation to LEA's is based on the relative share of Title One Funds received in 2019-20.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Total Estimated Revenues $ - $ - $ - $ - $ 3,784,812 $ 3,784,812 $ 3,860,508 $ 3,937,718 $ 4,016,473 Expenditures Salaries - - - - 2,230,316 2,230,316 2,274,922 2,320,421 2,366,829 Employee Benefits - - - - 450,000 450,000 459,000 468,180 477,544 Purchased Services - - - - 44,654 44,654 45,547 46,458 47,387 Supplies - - - - 1,000,000 1,000,000 1,020,000 1,040,400 1,061,208 Indirect Costs - - - - 59,842 59,842 61,039 62,260 63,505 Total Estimated Expenditures - - - - 3,784,812 3,784,812 3,860,508 3,937,718 4,016,473 Program Analysis/Trends -

TITLE I-D ESEA NEGLECTED AND DELINQUENT CHILDREN FUND (255) The Neglected and Delinquent grant is a sub-grant of the Title I-D ESEA project in the District. This grant is used to supplement the instructional activities at the Ada County Juvenile Detention Center (JDC). Adjudicated and delinquent youth are provided educational opportunities as they complete their court ordered sentence. The District uses these funds to pay for a 1.35 FTE academic interventionist at the JDC. The award amount is based on the number of students living or placed at the JDC. This grant has been reduced as the number of students incarcerated at the JDC has decreased considerably over the last two years.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Total Estimated Revenues 134,556 133,421 21,515 18,386 49,798 31,412 50,794 51,810 52,846 Expenditures Salaries 86,685 88,952 13,563 14,185 31,251 17,066 31,876 32,514 33,164 Employee Benefits 40,303 38,425 7,544 4, 201 17,806 13,605 18,162 18,525 18,896 Purchased Services 5,600 4,200 ------Supplies ------Indirect Costs 1,968 1,842 318 - 741 741 756 771 786 Total Estimated Expenditures $ 134,556 $ 133,419 $ 21,425 $ 18,386 $ 49,798 $ 31,412 $ 50,794 $ 51,810 $ 52,846 Program Analysis/Trends -

Financial Section Page 80 BSD 2020-2021 Annual Budget SPECIAL REVENUE FUNDS

TITLE VI-B FUND (257) Title VI-B funds are provided under the Individuals with Disabilities Education Act (IDEA). These funds are to be used to supplement state and local funds for the education of students with disabilities. In order to continue to receive these funds, the District must demonstrate that it has maintained or increased the state and local funding for the education of students with disabilities each year. These are federal funds administered by the State Department of Education in accordance with federal regulations. Each year the District reports the number of eligible students to the State Department of Education. In November 2019, the District reported 3,228 special education students that qualify for Title VI-B funding. The District uses these funds to pay for approximately 97 special education assistants, 14 certified teachers, 2 clerical positions, 3 consulting teachers, and 4 special education supervisors. The District also budgets for supplies, purchased services and software contracts.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Revenues $ 4,964,942 $ 5,049,540 $ 5,206,006 $ 4,851,245 $ 4,852,000 $ 755 $ 4,949,040 $ 5,048,021 $ 5,148,981 Carryover Revenues - - - 723,387 936,215 212,828 954,939 974,038 993,519 Total Estimated Revenues 4,964,942 5,049,540 5,206,006 5,574,632 5,788,215 213,583 5,903,979 6,022,059 6,142,500 Expenditures Salaries 3,186,391 3,313,178 3,404,308 3,530,404 3,793,485 263,081 3,869,355 3,946,742 4,025,677 Employee Benefits 1,511,412 1,458,674 1,537,189 1,730,145 1,815,230 85,085 1,851,535 1,888,565 1,926,337 Purchased Services 150,101 151,394 135,737 195,000 70,000 (125,000) 71,400 72,828 74,285 Supplies 46,423 58,297 53,611 46,000 25,000 (21,000) 25,500 26,010 26,530 Indirect Costs 70,615 67,997 75,161 73,083 84,500 11,417 86,190 87,914 89,672 Total Estimated Expenditures 4,964,942 5,049,540 5,206,006 5,574,632 5,788,215 213,583 5,903,979 6,022,059 6,142,500 Program Analysis/Trends -

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Revenues 229,335 237,715 246,455 215,500 213, 872 (1,628) 218,149 222,512 226,963 Carryover Revenues - - - 54,071 62,749 8,678 64,004 65,284 66,590 Total Estimated Revenues 229,335 237,715 246,455 269,571 276,621 7,050 282,153 287,796 293,552 Expenditures Salaries 139,695 153,890 157,210 163,032 165,823 2,791 169,139 172,522 175,973 Employee Benefits 86,251 79,922 85,586 100,023 101,587 1,564 103,619 105,691 107,805 Purchased Services - 621 - 2,500 2,500 - 2,550 2,601 2,653 Supplies - - - - 2,500 2,500 2,550 2,601 2,653 Indirect Costs 3,389 3,282 3,659 4,016 4,211 195 4,295 4,381 4,469 Total Estimated Expenditures $ 229,335 $ 237,715 $ 246,455 $ 269,571 $ 276,621 $ 7,050 $ 282,153 $ 287,796 $ 293,552 Program Analysis/Trends - Financial Section Page 81 BSD 2020-2021 Annual Budget SPECIAL REVENUE FUNDS

MEDICAID FUND (260) This fund was established to account for monies associated with billing the State of Idaho for Medicaid services. The District requires that the first $400,000 of billing receipts be recorded in the general fund. Any amounts above this minimum are recorded in the Medicaid fund to support billing costs, and provide additional staff and resources to the special education program. The District is paid approximately 61% of the each approved billing amount. The State of Idaho requires District's to cover the State match portion of the billing. This fund covers the cost of three Medicaid billing clerks, two special education assistants and a portion of a speech language pathologist. This fund also pays for contracted nursing services and the lease costs for the STEP program operated on Vista Avenue.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Revenues Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Medicaid Billings $ 441,501 $ 584,635 $ 403,954 $ 560,000 $ 250,000 $ (310,000) $ 255,000 $ 260,100 $ 265,302 Use of Fund Balance - - - - 146,401 146,401 149,329 152,316 155,362 Total Estimated Revenues 441,501 584,635 403,954 560,000 396,401 (163,599) 404,329 412,416 420,664 Expenditures Salaries 165,093 160,920 175,201 174,882 133,487 (41,395) 136,157 138,880 141,657 Employee Benefits 55,715 59,922 62,706 68,361 52,157 (16,204) 53,200 54,264 55,349 Purchased Services 142,693 126,397 323,613 162,000 170,757 8,757 174,172 177,656 181,209 Supplies 127,991 47,202 17,257 40,000 40,000 - 40,800 41,616 42,448 Total Estimated Expenditures 491,492 394,441 578,777 445,243 396,401 (48,842) 404,329 412,416 420,664 Fund Balance Ending 1,322,402 1,512,596 1,337,773 1,452,530 1,306,129 Program Analysis/Trends -

TITLE IV-A STUDENT SUPPORT AND ACADEMIC ENRICHMENT FUND (261) The Title IV-A includes a grant that is part of the National Every Student Succeeds Act (ESSA). Part A, Student Support and Academic Enrichments Grants authorizes three activity areas. The District plan is to focus on the area of supporting safe and healthy students (e.g. school mental health, drug and violence prevention, training on trauma-informed practices, health and physical education). The District expects to receive approximately $465,000 to support student needs by providing services in the Community Centers located in six locations throughout the District. Money will be used to pay for six community school coordinators and the Strategic Planning coordinator for all community schools.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Revenues Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Federal Sources - 82, 857 262,012 424,585 465,778 41,193 475,094 484,595 494,287 Total Estimated Revenues - 82,857 262,012 424,585 465,778 41,193 475,094 484,595 494,287 Expenditures Salaries - 56,178 188,996 298,668 310,993 12,325 317,213 323,557 330,028 Employee Benefits - 26,679 73,016 121,672 122,564 892 125,015 127,516 130,066 Purchased Services - - - - 25,000 25,000 25,500 26,010 26,530 Supplies ------Indirect Costs - - - 4,245 7,221 2,976 7,365 7,513 7,663 Total Estimated Expenditures $ - $ 82,857 $ 262,012 $ 424,585 $ 465,778 $ 41,193 $ 475,094 $ 484,595 $ 494,287 Program Analysis/Trends - Financial Section Page 82 BSD 2020-2021 Annual Budget SPECIAL REVENUE FUNDS

CARL PERKINS IIC VOCATIONAL EDUCATION FUND (263) Perkins V Focus and Opportunity for Idaho grant (commonly referred to as Perkins V) provides funding for an opportunity for Career and Technical Education to help drive Idaho students towards a goal of 60% of Idahoans between the ages of 25 and 34 possessing a degree or certificate by 2025, improve the occupational outlook of our students and provide the skilled workforce Idaho employers need. The Act also supports recommendations of the Idaho's 2017 Workforce Development Task Force to build CTE secondary and postsecondary program capacity to meet workforce demand. There monies are used to purchase new equipment and updating technologies in our high schools and junior highs schools. Monies are also used to provide professional development opportunities for our instructors. Amounts budgeted are an estimate as awards have not been released as of April 27, 2020.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Total Estimated Revenues $ 267,813 $ 278,228 $ 303,937 $ 327,000 $ 330,000 $ 3,000 $ 336,600 $ 343,332 $ 350,199 Expenditures Salaries 13,307 - - 15,000 - (15,000) - - - Employee Benefits 1,240 - - 3,300 - (3,300) - - - Purchased Services 32,925 28,713 35,239 25,000 25,000 - 25,500 26,010 26,530 Supplies 220,341 249,515 268,698 283,700 305,000 21,300 311,100 317,322 323,668 Capital Assets ------Total Estimated Expenditures 267,813 278,228 303,937 327,000 330,000 3,000 336,600 343,332 350,199 Program Analysis/Trends -

TITLE III-A ESEA LANGUAGE INSTRUCTION FOR LEP FUND (270) The Title III-A is a grant that is part of the ESSA . The grant focus is on helping Limited English Proficient (LEP) students reach standards. The District will utilize these funds to pay for 6 full time tutors, interpreters and summer school expenditures. Each District's allocation is based on the previous year's LEP count. The amount estimated for 2019-20 is $252,000. In addition to the normal Title III-A funding, the federal government also appropriates money to Districts that have a large influx of LEP students in a one year period. This funding is referred to as Emergency Immigrant Funding and is based on students that have been in the country for less than one year. The District reported 185 students for this funding. The District did receive $81,340 for emergency funds for 2019-20. Amounts are not awarded until the Fall of each school year.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Revenues 209,970 327,726 365,874 252,731 371,340 118,609 378,767 386,342 394,069 Carryover Revenues ------Total Estimated Revenues 209,970 327,726 365,874 252,731 371, 340 118,609 378,767 386,342 394,069 Expenditures Salaries 131,116 161,166 207,223 163,334 241,668 78,334 246,501 251,431 256,460 Employee Benefits 65,886 74,732 97,083 83,767 113,860 30,093 116,137 118,460 120,829 Purchased Services 2,922 48,184 313 ------Supplies 6,946 39,209 55,847 2,944 9,965 7,021 10,164 10,368 10,575 Indirect Costs 3,100 4,435 5,408 2,686 5,847 3,161 5,964 6,083 6,205 Total Estimated Expenditures $ 209,970 $ 327,726 $ 365,874 $ 252,731 $ 371,340 $ 118,609 $ 378,767 $ 386,342 $ 394,069 Program Analysis/Trends - Financial Section Page 83 BSD 2020-2021 Annual Budget SPECIAL REVENUE FUNDS

TITLE II-A IMPROVING TEACHER QUALITY FUND (271) The Title II-A Program Improvement is used in the District for professional development for administrators, teachers and para-professional personnel. The Title II professional development activities will consist of the use of peer assistants and instructional coaches to improve instruction and professional development opportunities for teachers and administrators. Per federal guidelines, a portion of these dollars must be allocated to private schools located within the District boundaries.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Total Estimated Revenues $ 949,381 $ 752,313 $ 727,443 $ 701,541 $ 766,541 $ 65,000 $ 781,872 $ 797,509 $ 813,459 Expenditures Salaries 543,224 463,441 454,589 503,900 483,211 (20,689) 492,875 502,733 512,787 Employee Benefits 136,954 129,094 124,554 152,094 143,925 (8,169) 146,804 149,740 152,734 Purchased Services 196,221 132,141 122,314 35,257 114,043 78,786 116,324 118,650 121,023 Supplies 59,803 17,699 16,093 - 13,791 13,791 14,067 14,348 14,635 Indirect Costs 13,179 9,938 9,893 10,290 11,571 1,281 11,802 12,038 12,279 Total Estimated Expenditures 949,381 752,313 727,443 701,541 766,541 65,000 781,872 797,509 813,459 Program Analysis/Trends -

TITLE IV-PART B 21st CENTURY COMMUNITY LEARNING CENTERS FUND (273) The Title IV-Part B of the is a grant that is part of the ESSA . The grant focus is on providing opportunities for academic enrichment, including providing tutorial services to students in high poverty areas or to students that attend low performing schools. The grant offers students a broad array of additional services, programs and youth development activities. These may include counseling programs, art, music and recreation programs that compliment the regular academic school year. The grant was awarded for a five year period and will operate at South and Hillside Junior Highs.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Revenues - - - - 112,803 112,803 115,059 117,360 119,707 Carryover Revenues ------Total Estimated Revenues - - - - 112, 803 112,803 115,059 117,360 119,707 Expenditures Salaries - - - - 45,000 45,000 45,900 46,818 47,754 Employee Benefits - - - - 9,000 9,000 9,180 9,364 9,551 Purchased Services - - - - 57,103 57,103 58,245 59,410 60,598 Supplies - - - - 1,700 1,700 1,734 1,769 1,804 Indirect Costs ------Total Estimated Expenditures $ - $ - $ - $ - $ 112,803 $ 112,803 $ 115,059 $ 117,360 $ 119,707 Program Analysis/Trends - Financial Section Page 84 BSD 2020-2021 Annual Budget SPECIAL REVENUE FUNDS

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

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Revenues Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Federal Sources $ 63,499 $ 48,169 $ 27,135 $ 180,000 $ 45,000 $ (135,000) $ 45,900 $ 46,818 $ 47,754 State Sources ------Total Estimated Revenues 63,499 48,169 27,135 180,000 45,000 (135,000) 45,900 46,818 47,754 Expenditures Salaries ------Employee Benefits (7) ------Purchased Services 61,957 46,994 27,135 176,658 45,000 (131,658) 45,900 46,818 47,754 Supplies ------Indirect Costs 1,549 1,175 - 3,342 - (3,342) - - - Total Estimated Expenditures 63,499 48,169 27,135 180,000 45,000 ( 135,000) 45,900 46,818 47,754 Program Analysis/Trends -

GENERAL MISC. FEDERAL GRANTS FUND (289) This fund is established to account for miscellaneous Federal Grants. Many of the grants are small in nature and short-term. Examples of Federal Grants recorded in this fund include Refugee Grants ($116,000), and Homeless Grants ($25,000). Various program managers request these special grants and they normally run for one to two years. These grants are issued for innovative proposals to improve how education is delivered or provide additional opportunities for students within the District.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Total Estimated Revenues 150,525 132,028 414,388 107,000 141,000 34,000 143,820 146,696 149,630 Expenditures Salaries 93,291 83,310 74,939 51,000 83,059 32,059 84,720 86,415 88,143 Employee Benefits 35,382 27,107 27,882 29,780 30,721 941 31,335 31,962 32,601 Purchased Services 1,603 1,481 60,722 ------Supplies 18,290 18,307 249,733 25,000 25,000 - 25,500 26,010 26,530 Indirect Costs 1,959 1,823 1,112 1,220 2,220 1,000 2,264 2,310 2,356 Total Estimated Expenditures $ 150,525 $ 132,028 $ 414,388 $ 107,000 $ 141,000 $ 34,000 $ 143,820 $ 146,696 $ 149,630 Program Analysis/Trends -

Financial Section Page 85 BSD 2020-2021 Annual Budget SPECIAL REVENUE FUNDS

FOOD SERVICES FUND (290) The food services program is administered by the State Department of Education in accordance with federal regulations. The program provides lunches, breakfasts and suppers for students in the District. All lunch meals provided are subsidized at .41 cents by the United States Department of Agriculture (USDA). If students meet specified income guidelines, they may receive meals at free or at reduced rates. The USDA will reimburse $3.10 for each reduced lunch served and $3.50 for a free lunch served. Reimbursement for meals served is based on federal regulations; the amount students are charged for lunches is set by the Board of Trustees. The program is self-supporting except for the cost of Social Security taxes paid from the General Fund. Idaho Code requires the District to pay this amount to comply with federal regulations specifying a certain contribution of local funds. The District has also budgeted General Funds to cover the cost of emergency meals. School lunch prices for 2020-21 are: senior high $3.00, junior high $3.00, elementary $2.50, and breakfast prices are $1.65 for secondary and $1.50 for elementary. The District serves approximately 22,000 meals per day or 4,000,000 meals annually.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Revenues Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Earnings on Investments $ 18,746 $ 33,966 $ 63,242 $ 65,000 $ 6,000 $ (59,000) $ 6,120 $ 6,242 $ 6,367 Sale of Meals 1,936,692 2,025,456 2,117,151 1,931,000 2,332,000 401,000 2,378,640 2,426,213 2,474,737 Local Other Revenue - - 6,340 8,000 8,000 - 8,160 8,323 8,490 Federal Reimbursement for Meals Served 7,900,190 7,972,589 7,750,413 6,941,000 6,980,300 39,300 7,119,906 7,262,304 7,407,550 Federal Cash in Lieu of Commodities Program 739,053 676,467 705,563 700,000 710,000 10,000 724,200 738,684 753,458 From Fund Balance - - - 942,500 38,512 (903,988) 39,282 40,068 40,869 Total Estimated Revenues 10,594,681 10,708,478 10,642,709 10,587,500 10,074,812 (512,688) 10,276,308 10,481,834 10,691,471

Expenditures Salaries 3,983,845 4,159,833 4,224,253 4,221,000 4,434,412 213,412 4,523,100 4,613,562 4,705,833 Employee Benefits 1,613,067 1,542,959 1,604,675 1,608,500 1,389,400 (219,100) 1,417,188 1,445,532 1,474,442 Purchased Services 379,799 378,946 359,086 396,000 387,000 (9,000) 394,740 402,635 410,687 Supplies 4,200,319 3,954,818 4,447,322 4,032,000 3,729,000 (303,000) 3,803,580 3,879,652 3,957,245 Capital Outlay 40,982 77,308 503,489 250,000 55,000 (195,000) 56,100 57,222 58,366 Indirect Costs 94,450 90,273 98,578 80,000 80,000 - 81,600 83,232 84,897 Total Estimated Expenditures $ 10,312,462 $ 10,204,137 $ 11,237,403 $ 10,587,500 $ 10,074,812 $ (512,688) $ 10,276,308 $ 10,481,834 $ 10,691,471 Fund Balance Ending $ 4,088,027 $ 4,592,368 $ 3,997,674 $ 3,997,674 $ 3,997,674 $ 3,997,674 $ 3,997,674 $ 3,997,674 Program Analysis/Trends -

USDA Programs Offered in District 2020-21 Sites Community Eligible Sites 8 Breakfast in the Classroom 6 Breakfast in the Cafeteria 41 Fresh Fruit and Vegetable Programs 11 Supper Sites 9 Summer Feeding Sites (Breakfast/Lunch) 8 Summer Feeding Sites (Supper) 4 Lunch Sites 47 Satellite Sites 6

Financial Section Page 86 BSD 2020-2021 Annual Budget DEBT SERVICE FUND (310)

Outstanding Debt, Debt Capacity and Bond Ratings as of June 30, 2020 Refunding (R06) Refunding (R07) Payment Series 2012B Series 2014 Series 2017 Series 2019 Date Principal Interest Principal Interest Principal Interest Principal Interest Total District Debt Capacity - ID Code 33-1103 1-Aug-20 6,795,000$ $ 610,050 $ 910,000 $ 168,670 1,215,000$ 2,032,750$ 6,210,000$ 1,317,325$ $ 19,258,795 Full Sept 2019 Market Value $31,514,027,969 1-Feb-21 474,150 150,475 2,020,600 1,224,175 3,869,400 Plus: Urban Renewal Value $1,319,412,063 1-Aug-21 7,070,000 474,150 945,000 150,475 2,020,600 6,550,000 1,224,175 18,434,400 $32,833,440,032 1-Feb-22 332,750 141,025 2,020,600 1,093,175 3,587,550 5% of Taxable Market Value $1,641,672,002 1-Aug-22 7,355,000 332,750 965,000 141,025 2,020,600 3,810,000 1,093,175 15,717,550 Less Debt Outstanding 6/30/20 $182,920,000 1-Feb-23 148,875 121,725 2,020,600 1,016,975 3,308,175 Remaining Debt Capacity $1,458,752,002 1-Aug-23 5,955,000 148,875 1,005,000 121,725 2,020,600 3,965,000 1,016,975 14,233,175 Bond Indebtedness 6/30/2020 $182,920,000 1-Feb-24 101,625 2,020,600 937,675 3,059,900 Less Bond Payments 2020-21 $15,130,000 1-Aug-24 4,065,000 101,625 3,000,000 2,020,600 4,120,000 937,675 14,244,900 Bond Indebtedness 6/30/2021 $167,790,000 1-Feb-25 1,955,600 855,275 2,810,875 1-Aug-25 5,995,000 1,955,600 2,050,000 855,275 10,855,875 1-Feb-26 1,811,875 804,025 2,615,900 Standard & Poor's Bond Rating Moody's Bond Rating 1-Aug-26 6,280,000 1,811,875 2,155,000 804,025 11,050,900 2012B, 2014 & 2017, 2019 2012B, 2014 & 2017, 2019 1-Feb-27 1,656,375 750,150 2,406,525 Rating AA Rating Aaa 1-Aug-27 6,590,000 1,656,375 2,265,000 750,150 11,261,525 1-Feb-28 1,496,625 693,525 2,190,150 1-Aug-28 6,910,000 1,496,625 2,375,000 693,525 11,475,150 Idaho Code 33-801 provides for a bond and interest obligation local property 1-Feb-29 1,323,875 634,150 1,958,025 tax levy as is required to satisfy all maturing bond and bond interest 1-Aug-29 7,255,000 1,323,875 2,495,000 634,150 11,708,025 obligations. Idaho Code 33-802A provides for the computation of the bond 1-Feb-30 1,142,500 571,775 1,714,275 and interest property tax. This law allows Districts to certify up to 21 months 1-Aug-30 7,620,000 1,142,500 2,620,000 571,775 11,954,275 of principal and interest payments after the District deducts for cash on hand 1-Feb-31 952,000 506,275 1,458,275 and any subsidized interest payments as authorized under Idaho Code 33-906. 1-Aug-31 8,000,000 952,000 2,750,000 506,275 12,208,275 The District has structured the current debt to maintain a level tax rate of 1-Feb-32 752,000 437,525 1,189,525 .0007 or 70 cents per $1,000 of taxable value. The rate is expected to be 1-Aug-32 8,400,000 752,000 2,890,000 437,525 12,479,525 below the .000700 in 2020-21. 1-Feb-33 542,000 365,275 907,275 Existing debt levels have not had an impact on current operations, nor does 1-Aug-33 5,135,000 542,000 3,035,000 365,275 9,077,275 the District anticipate future debt levels to have an impact on operations. All 1-Feb-34 413,625 289,400 703,025 debt service payments are made timely and no refunding has occurred to 1-Aug-34 5,390,000 413,625 3,185,000 289,400 9,278,025 prevent paying on current debt. 1-Feb-35 278,875 209,775 488,650 1-Aug-35 5,660,000 278,875 3,345,000 209,775 9,493,650 The District contracts with Arthur J. Gallagher and Company to determine the 1-Feb-36 137,375 159,600 296,975 Districts post-employment retiree benefit liability. As of June 30, 2020 the 1-Aug-36 5,945,000 137,375 3,445,000 159,600 9,686,975 estimated net "other post employment benefit obligation" for the District is 1-Feb-37 107,925 107,925 $15.2 million. The District's plan is considered to be unfunded since there are 1-Aug-37 3,545,000 107,925 3,652,925 no assets and retiree benefits are paid annually on a cash basis. 1-Feb-38 54,750 54,750 1-Aug-38 3,650,000 54,750 3,704,750 Total $'s $ 27,175,000 $ 2,521,600 $ 7,890,000 $ 1,198,370 $ 83,395,000 $ 43,123,000 $ 64,460,000 $ 22,740,175 $ 252,503,145

Financial Section Page 87 BSD 2020-2021 Annual Budget DEBT SERVICE FUND (310)

This fund is used to account for resources to pay principal and interest on long-term debt. All revenues from tax levies for the liquidation of bonded indebtedness and all payments of principal and interest on the general obligation bonds are recorded in this fund. The District has four outstanding bonds; Refunded 2012B, 2014, 2017 and the 2019 bond issues. The coupon interest rates range from 2% to 5%. The bond equalization for the new 2019 bond is $121,056.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Revenues Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Earnings on Investments $ 55,885 $ 124,855 $ 226,332 $ 135,000 $ 35,000 $ (100,000) $ 35,700 $ 36,414 $ 37,142 State Sources 343,415 343,415 885,051 614,232 635,438 21,206 648,147 661,110 674,332 Other Financing Sources/Transfers In 1,585 ------Property Tax Revenues 12,924,658 14,364,300 16,311,701 18,850,000 19,205,800 355,800 19,589,916 19,981,714 20,381,349 Use of Fund Balance - - - - 3,256,957 3,256,957 3,322,096 3,388,538 3,456,309 Total Estimated Revenues 13,325,543 14,832,570 17,423,084 19,599,232 23,133,195 3,533,963 23,595,859 24,067,776 24,549,132

Expenditures Principal Payment 8,385,000 8,730,000 7,170,000 8,600,000 15,130,000 6,530,000 15,432,600 15,741,252 16,056,077 Interest Payments 2,603,794 5,160,869 6,087,800 7,783,050 7,998,195 215,145 8,158,159 8,321,322 8,487,749 Refunded Debt ------Bond Issuance Costs/Agent Fees - - - 5,000 5,000 - 5,100 5,202 5,306 Total Estimated Expenditures $ 10,988,794 $ 13,890,869 $ 13,257,800 $ 16,388,050 $ 23,133,195 $ 6,745,145 $ 23,595,859 $ 24,067,776 $ 24,549,132 Fund Balance Ending $ 15,985,199 $ 16,926,900 $ 21,092,184 $ 24,303,366 Program Analysis/Trends Debt service increased due to new bonds issued in 2019.

Bond Equalization 2012B 194,411 2014 49,154 2017 270,817 2019 121,056 Total Equalization 635,438

Financial Section Page 88 BSD 2020-2021 Annual Budget CAPITAL PROJECTS FUND

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

Construction Completion Project Start Date Date Funding Impact on General Fund Impact on Facility Maintenance Rebuild Pierce Park Elementary Mar-19 Sep-20 Bond Proceeds Reduced utility costs Reduced operating and maintenance costs, safer, cleaner learning environment.

Rebuild of Valley View Elementary, 50,000 square feet. Apr-20 Aug-21 Bond Proceeds Reduced utility costs Reduced operating and maintenance costs, safer, cleaner learning environment.

Rebuild of Mountain View Elementary, 48,000 square feet. Mar-19 Sep-20 Bond Proceeds Increased utility, custodial and The maintenance will be less as continued repairs supply budgets will not longer be necessary.

Remodel and addition to Washington Elementary Jun-20 Aug-21 Bond Proceeds Increased utility, custodial and Reduced operating and maintenance costs, safer, supply budgets cleaner learning environment.

Construction of cafeteria at Jefferson and Hillcrest Elementary Apr-20 Dec-20 Bond Proceeds Increased utility, custodial and The maintenance will be less as continued repairs supply budgets will not longer be necessary.

Rebuild of Highlands Elementary approx. 44,000 square feet. Jun-19 Sep-20 Bond Proceeds Reduced utility costs The maintenance will be less as continued repairs will not longer be necessary.

New Elementary School Harris Ranch approx. 44,000 square Est 3/1/2021 Est 9/1/2022 Bond Proceeds Increased operating costs since New costs associated with operating new building feet.* Estimated start date new school

Financial Section Page 89 BSD 2020-2021 Annual Budget CAPITAL PROJECTS FUND- BOND PROCEEDS

BOND PROCEEDS (FUND 410) In March 2017, the voters of the Boise District approved the issuance of $172.5 million dollars in bonds to build or rebuild seven new schools, renovate six buildings, construct additions to existing facilities and provide for deferred maintenance within the District. The new schools in many cases will be replacement buildings on the same site. The facility master plan approved by the Board of Trustees covers a period of ten years. The District sold the bonds in two sales, $100 million in 2017 and then $72.5 million in 2019. The bond proceeds are allocated to pay for 22 capital construction projects, ranging from new schools, rebuilding schools, adding classrooms, gyms and cafeterias and remodeling schools. Of the 22 capital projects as of July 2020, there are four remaining to be designed and built. Those are Collister remodel, Longfellow addition, Roosevelt addition and the construction of a new school in Harris Ranch. During 2020-21 Valley View Elementary is under construction as is the remodel and addition to Washington Elementary. Additional information on the Facility Master Plan is included in the "Information" section of this budget document.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Revenues Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Interest Earnings $ 110,112 $ 842,172 $ 817,651 $ 1,300,000 $ 100,000 $ (1,200,000) $ 102,000 $ 104,040 $ 106,121 Proceeds from Sale of Bonds 100,543,271 - - 72,500,000 (72,500,000) - - - From Prior Year Fund Balance - - - - 39,400,000 39,400,000 40,188,000 40,991,760 41,811,595 Total Estimated Revenues and Transfers 100,653,383 842,172 817,651 73,800,000 39,500,000 (34,300,000) 40,290,000 41,095,800 41,917,716

Expenditures General Maint. of Buildings & Equipment - - 306,100 ------Capital Asset Acquisition Program 3,788,053 42,711,227 43,293,079 32,000,000 39,500,000 7,500,000 40,290,000 41,095,800 41,917,716 Total Estimated Expenditures 3,788,053 42,711,227 43,599,179 32,000,000 39,500,000 7,500,000 40,290,000 41,095,800 41,917,716 Fund Balance Ending $ 96,865,330 $ 54,996,275 $ 12,214,747 $ 54,014,747 $ 14,614,747 $ (39,400,000) $ 14,907,042 $ 15,205,183 $ 15,509,286 Program Analysis/Trends -

Financial Section Page 90 BSD 2020-2021 Annual Budget CAPITAL PROJECTS FUND

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

Location Project Cost Adams HVAC $ 373,091 Hillcrest Flooring 223,976 Maple Grove Fire Sprinklers 350,000 Owyhee Flooring 186,213 Trailwind Paint 43,785 Trailwind Flooring 156,328 Hillside Fire Safety Upgrades 202,328 North Junior High HVAC 500,000 Borah Flooring 310,000 Borah Paint 112,000 Capital High Auditorium Remodel/Upgrade Auditorium 2,400,000 Capital High Fire Safety Upgrades 250,000 Liberty Berms Upgrade 250,000 Horizon Berms Upgrade 250,000 DTEC HVAC 125,000 Hillside Roof 370,000 Borah Roof 1,250,000 $ 7,352,721

Financial Section Page 91 BSD 2020-2021 Annual Budget CAPITAL PROJECTS FUND

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

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

Idaho Code specifies that no expenditure may be authorized from the Plant and Facility Fund unless the estimated cost of the project shall exceed $5,000. Deferred maintenance projects identified in the Facility Master Plan will be managed through this fund. These projects include roof replacements and repairs, upgrades to HVAC, safety upgrades, plumbing repairs, painting, flooring and general maintenance.

2016-17 2017-18 2018-19 2019-20 2020-21 Increase/ 2021-22 2022-23 2023-24 Revenues Actual Actual Actual Budget Budget -Decrease Forecast Forecast Forecast Local Revenue $ 55,000 $ 429,968 $ 108,410 $ 25,000 $ 50,000 $ 25,000 $ 51,000 $ 52,020 $ 53,060 State Lottery Proceeds 1,575,789 1,566,072 1,582,079 1,833,000 1,540,000 (293,000) 1,570,800 1,602,216 1,634,260 Transfer From General Funds 4,500,000 5,150,000 10,862,000 7,357,000 7,357,000 - 7,504,140 7,654,223 7,807,307 Sale of Assets ------From Prior Year Fund Balance ------Total Estimated Revenues and Transfers 6,130,789 7,146,040 12,552,489 9,215,000 8,947,000 (268,000) 9,125,940 9,308,459 9,494,628

Expenditures General Maint. of Bldgs & Equip, 629,008 2,815,637 4,385,316 4,258,000 1,405,000 (2,853,000) 1,433,100 1,461,762 1,490,997 Capital Asset Acquisition Program 6,610,546 4,243,021 5,973,760 2,691,922 5,947,721 3,255,799 6,066,675 6,188,009 6,311,769 Total Estimated Expenditures 7,239,554 7,058,658 10,359,076 6,949,922 7,352,721 402,799 7,499,775 7,649,771 7,802,766 Fund Balance Ending $ 3,443,667 $ 3,531,049 $ 5,724,462 $ 7,989,540 $ 9,583,819 $ 1,594,279 $ 9,775,495 $ 9,971,005 $ 10,170,425

Program Analysis/Trends -

Financial Section Page 92 INFORMATIONAL INFORMATIONAL SECTION

The information section presents information about the District including, property assessments and values, and District tax rate calculations, and how tax rates affect average District taxpayers. Also included in this section are details that offer a presentation of the

District Demographics within the community, this includes: SECTION Student enrollment history, present and forecasts, District achievement, performance, and recognition, Personnel information and allocation and retention rates, Other in- state-district comparisons and,

District information relating to the community; city, county and state information resources. INFORMATIONAL SECTION ...... 94 Financial ...... 94 Timberline High School Major Revenue Sources ...... 94 Use of Fund Balance ...... 95 Impact of Budget on Taxpayers ...... 97 State Educational Support Program ...... 99 Current Year Legislative Funding ...... 101 Budget Projections ...... 104 Long Term Bond Indebtedness ...... 107 Capital Projects ...... 110 Demographics ...... 112 Enrollment ...... 112 English Language Learner Population...... 114 Special Education ...... 114 Food & Nutrition Services ...... 115 Transportation...... 115 Safety and Security ...... 115 Achievement Data ...... 116 Education Programs ...... 118 Certified/Classified Personnel ...... 120 District Profile ...... 127 Employment ...... 127 Economic ...... 128 Educational Attainment ...... 128 School Directory/Enrollment – Enrollment Totals 11/2019 ...... 129 2020-21 School Year Calendar ...... 130 Glossary ...... 131

BSD 2020-2021 Annual Budget

INFORMATIONAL SECTION The District primarily utilizes the State of Idaho investment pool to invest District proceeds, managed by the State Treasurer. The current investment market is at an all-time low for interest earnings. The District anticipates receiving around .04 FINANCIAL percent from the State Investment Pool in 2020-21. The investment pool has continually invested in safe assets therefore; reductions in investment market value MAJOR REVENUE SOURCES have been minimal during this economic downturn. Due to the current pandemic, The District obtains funds from three principal the District does not anticipate interest rates will increase over the next couple of sources: Local, State, and Federal. Of the years. District’s total general fund revenue in fiscal year 2020-21, $107,059,933 or 42 percent of The District will look for other investment options to increase earnings within the revenue is derived from local sources, and confines outlined in Idaho Code for investing activities. It is anticipated the bond $140,192,579 or 55 percent of revenue is proceeds will earn interest around .04 in 2020-21. derived from state and federal sources. The Other Local Revenues district utilized $6.8 million of excess fund Other local revenue comes from five main sources: tuition charged to participants balance to balance the District's 2020-21 in special programs, rental of facilities, donations, miscellaneous grants, and general fund. This was 2.68 percent of the Medicaid billings. The District receives tuition from students for summer school total general fund budget. programs, night school program, and behind-the-wheel driver education programs. Property Tax Tuition is also received from other Districts to allow their students to participate In accordance with Idaho law, ad valorem in specialized programs offered within our District. Other local revenues include property taxes are certified to the Board of fees for community education, Just for Kids childcare tuition, and full day County Commissioners in September for each calendar year. kindergarten tuition. The District uses the modified accrual basis of accounting for recording property The District rents its facilities to many organizations, including charging building taxes. Property values have continued to increase from their decreased values costs associated with the partnership with the City of Boise for the community during the recession, thus allowing the District to increase the amount that can be recreation centers located in three of the District’s elementary schools. certified for the general maintenance and operation portion of the budget and These organizations are charged rent per the District’s rental policy. The District remove the temporary supplemental levy that was approved by the voters in 2012. also receives money from the Department of Health and Welfare for eligible The maintenance and operation tax requested for the general fund is $9 million services provided to students that qualify for Medicaid. These local sources of more than the amount certified in 2019-20. The Board continued to maintain a revenue account for less than 2% of the total local revenue collections in the stable levy rate for the collection of taxes necessary to pay debt service obligations General Fund. related to general obligation bonds sold for facility construction and maintenance. The amount to be certified for the Debt Service Fund will allow the levy rate to Federal Revenues reduce to 0.065 percent for 2020-21. All federal revenues received are from grants and entitlements. The District receives grants and entitlements for programs such as Title I - Improving the Interest on Investments Academic Achievement of the Disadvantaged, Title VI-B IDEA, Applied Interest is earned on funds the District invests. The State’s Money Management Technology (Carl Perkins), Title II-Improving Teacher Quality, and various other Act states that the entity shall invest its funds based on these principles; 1) safety grants. Title I, Food Service, and IDEA-Special Education funds, account for, the of principal; 2) need for liquidity and 3) yield on investments. The District has an largest portion of the federal revenue that the District receives. The current year investment policy that follows these three principles. budget includes a new federal grant related to COVID 19. Informational Section Page 94 BSD 2020-2021 Annual Budget

This grant is temporary in nature and will be used to offset costs associated with Ad Valorem Tax Levy Rates per $1,000 of Taxable Assessed Value establishing a virtual on line school. Any portion of the grants or entitlements from Tax Tort/ programs not expended at the end of the fiscal year are unavailable, and are Year M & O Supplemental Judgment Bond Total Levy reported as advanced revenues, per accounting principles, to the next fiscal year or 14-15 0.0034497 0.0010722 0.0000111 0.0007000 0.0052329 returned to the Federal Government. All grant entitlement funds are accounted for 15-16 0.0034890 0.0008480 0.0000113 0.0007004 0.0050487 in the Special Revenue Funds of the District. Majority of the federal grants are on 16-17 0.0034394 0.0007825 0.0000072 0.0007000 0.0049291 a reimbursable basis, meaning costs are incurred and then billed to the appropriate 17-18 0.0034094 0.0005388 0.0000107 0.0007000 0.0046589 funding agency for reimbursement. 18-19 0.0034770 0.0001417 0.0000101 0.0007000 0.0046588 19-20 0.0031797 0.0004023 0.0000089 0.0006863 0.0042772 USE OF FUND BALANCE 20-21* 0.0031500 0.0004000 0.0000089 0.0007000 0.0042589 The District Policy requires that a minimum of 5.5 percent of expenditures Source: Ada County, *Estimated budgeted be set aside for fund balance reserve. The fund balance is more than the 5.5 percent Board required contingency. To balance the FY 2020-21 budget, $6.8 million dollars of excess fund balance reserve is being used to balance the budget. Even with the use of the $6.8 million from fund balance, the District expects this fund balance will still be more than the required fund balance reserve at 5.5 percent. The Board of Trustees transfers excess funds to the Plant Facility Fund per recommendations from the District administration. Tax Levy Procedure Prior to the commencement of each fiscal year, the Board is required to prepare and adopt a budget. The District’s tax levy is certified to the Board of County Commissioners in September. One-half of the certified tax levy is due, payable on December 20, with the other half due, and payable on June 20 of the following calendar year. The County Treasurer disburses tax receipts to the District approximately one month after the statutory payable dates. Ad Valorem Property Tax Any tax levied for school purposes continues to be a lien on the property against which the tax is levied. The taxing districts determine the levies by certifying a lien on the property against which the tax is levied; also, the taxing districts determine the levies by certifying to the County Commissioners in dollars all bond, interest, and judgment obligations unlimited as to a rate or an amount. Maintenance and operation levies for the District are determined annually as part of the budget process, however, Idaho Code limits the maximum amount that can be certified to 0.00364 times the prior tax year adjusted or actual market value. The following tables illustrate levies applied towards taxable value for the last five school years.

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Taxes Certified by District to Operate in Dollars Valuation History Tort/ September Taxable % of Tax Year M & O Supplemental Repayments Bond Total Taxes Tax Year Full Market Value Market Value Change 14-15 54,505,148 17,208,000 174,661 11,075,153 82,962,962 14-15 19,243,526,360 15,800,150,918 10.74% 15-16 58,759,619 14,458,000 189,983 11,823,222 85,230,824 15-16 20,600,806,117 16,841,300,296 6.59% 16-17 62,759,619 14,458,000 131,606 12,815,097 90,164,322 16-17 22,319,411,598 18,247,273,037 8.35% 17-18 67,759,619 10,708,000 212,465 14,267,546 92,947,630 17-18 24,321,282,887 19,874,431,187 8.92% 18-19 78,930,520 10,708,000 228,921 16,187,124 106,054,565 18-19 27,398,313,411 22,700,830,133 14.22% 19-20 31,514,027,969 26,617,135,084 17.25% 19-20 84,635,481 10,708,000 237,309 18,850,000 114,430,790 20-21 32,144,308,528 27,149,477,786 2.00% 20-21* 93,635,481 10,708,000 235,684 19,206,931 123,786,096 21-22* 32,787,194,699 27,692,467,341 2.00% Source: Ada County *Estimated 22-23* 32,787,194,699 27,692,467,341 2.00% Homeowner Exemption 23-24* 33,442,938,593 28,246,316,688 2.00% Source: ID State Tax Commission(excludes Urban Renewal) *-Estimated The Homeowner’s Exemption provides a permanent exemption from ad valorem taxation for owner-occupied residential property in the amount of $100,000 or 50 The District and the surrounding area have seen significant increases in market percent of the market value for assessment purposes of residential improvements value after a long period of decline. The medium price of a home in Ada County and land, whichever is the lesser amount. During the 2016 Legislative session, the in May 2020 was $360,505 compared to May 2019 of $354,405. Existing home legislature capped the amount of the homeowner’s exemption to $100,000 and the supplies are at a 1.5-month inventory, thus causing home prices to continue to exemption will no longer be indexed for inflation. The market value excluded increase. The tax levy for FY 2020-21 is estimated to be 0.0043 per thousand from the District’s tax base because of the homeowner’s exemption in 2019-20 taxable values. In the FY 2019-20, the levy rate was 0.0043 per thousand taxable was $4.9 billion dollars. For FY 2020-21 the homeowners’ exemption is expected values. The following table and graph depict current and historical taxes paid on to be $5 billion dollars. a $200,000 home. The estimate is based on a September 2020 taxable market value of $28.55 billion dollars. The following table illustrates the tax collection record Personal Property Exemption from 2014. The 2013 Idaho legislature allowed business to exempt the first $100,000 of value (As of June 2020) of personal property from personal property tax. Businesses with locations in more Tax Collection Record than one county in Idaho can exempt up to $100,000 of the personal property value Tax Total Certified Total Collected to Percent Year School Year Levy* Date Collected in each county in which the property is located. The taxes that were to be collected 2014 2014-15 82,962,962 83,124,075 100.19% as of 2014 were replaced by the State of Idaho. In the case of the Boise District, 2015 2015-16 85,230,824 85,431,611 100.24% approximately $139 million was exempted from personal property tax and the 2016 2016-17 90,164,322 90,388,350 100.25% State replaced the property tax by paying the District $818,500. This amount will remain the same for future years going forward. 2017 2017-18 92,947,630 93,243,425 100.32% 2018 2018-19 106,054,565 106,311,376 100.24% Valuation History 2019 2019-20 114,430,790 113,314,239 99.02% The County Assessor annually assigns “valuation of market value for assessment 2020* 2020-21 122,440,945 121,246,236 99.02% purposes” to all taxable real and personal property within the County. The Source: Ada County Auditor’s Office- Includes adjustments, charges, late fees, and penalties. following table shows the history of total valuation for the District during the last *Estimate five years.

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Ad valorem taxes, including delinquent taxes and penalties, are collected by the Treasurers of Ada and Boise Counties and are remitted to the District during the month following collection. The taxes are due and payable in two equal installments, December 20 of the tax year, and June 20 of the following year. Tax collection percentages are cumulative through June 2020. Cumulative amounts include current taxes, cancellations, adjustments, refunds and delinquent taxes, late charges and interest.

IMPACT OF BUDGET ON TAXPAYERS The following table shows the property tax impact on the taxpayer in the Boise District. As previously discussed, the Homeowner’s Exemption provides for a permanent exemption from ad valorem taxation for owner-occupied residential property. The current exemption is a maximum of $100,000 for the homeowner’s primary residence. See the table detailing a historical of ax values. The District’s tax base is expected to increase by approximately 8 percent in 2020- 21. Early indications are that the market values have increased throughout Ada County. Residential property tax burden in the Boise District is 64 percent of the total, while the commercial property tax burden is 36 percent.

Property Tax Due on the Value of a $200,000 Home 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21* Market $Value of Home 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000

Homeowners Exemption 92,040 83,974 81,000 83,920 89,580 94,745 100,000 100,000 100,000 100,000 Taxable $Value 107,960 116,026 119,000 116,080 110,420 105,255 100,000 100,000 100,000 100,000 Tax Rate Accessed 0.0055 0.0061 0.0057 0.0052 0.0050 0.0049 0.0047 0.0047 0.0043 0.0043 The District’s largest taxpayer, Micron, Inc. accounts Property $Tax Due 594 708 678 604 557 518 465 465 430 430 for approximately 1.19 percent of the total tax base. Property $Tax Change 50 114 (29) (75) (47) (39) (53) 0 (35) 0 Micron, Inc. has continued to recover from the economic downturn, as they have continued to $700 $708 increase profits and hire additional employees. $600 $678 $594 $604 $500 $557 $518 $465 $465 $400 $430 $430 $300 107,960 116,026 119,000 116,080 110,420 105,255 100,000 100,000 100,000 100,000 *Estimated

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Major Taxpayers Micron Technology, Inc., is the largest taxpayer for the Boise The following is a list of the top ten-taxpayer accounts in the Boise School School District. The Micron District as of November 2019. Foundation also partners with BSD on numerous educational Top Taxpayers projects. Each year Micron % of continues to run the Summer District's Technology Computer Chip Taxable Camp for District “future Taxable Assessed Assessed Taxpayer Type of Business Value Value engineers”. Electronics Micron Technology Inc. 315,612,000 1.19% Overlapping Taxing Districts/General Obligation Debt Manufacturer The District lies primarily within Ada County. The overlapping taxing districts Idaho Power Co. & Subs Electric Utility 176,713,881 0.66% within the District have the statutory power to levy regular property taxes. The Boise Mall LLC Real Estate Holding 139,044,600 0.52% following table lists representative levy rates for each type of potential overlapping SUEZ Water Idaho Inc. Water Utility 104,636,772 0.39% district from Ada County: Property Broadway Park Holdings 91,113,700 0.34% Management Representative Levy Rates Tax Year 2019 - $100 of Property City Center Plaza 75,333,900 0.28% Taxable Market Value (Sept 2019) Management Taxing District Levy WINCO Foods LLC Retail Grocery 73,195,700 0.27% Ada County 0.002535048 Property Eight & Main, LLC 63,210,800 0.24% Ada County Ambulance 0.000121286 Management Boise Retirement Ada County Free Library 0.000441614 Senior Living 58,972,200 0.22% Community Ada County Highway District 0.000767239 Property Kenington Apartments 51,535,200 0.19% Management Boise City 0.005698506 Boise School District 0.004277232 Top 10 Taxpayers 1,149,368,753 4.32%

All Other District Taxpayers 25,467,766,331 95.68% College of Western Idaho 0.000128021 Dry Creek Cemetery 00.00003146 Total District Taxpayers (Tax Year 2019) $26,617,135,084 100% Source: Ada County Auditor’s Office 11/2019 Garden City 0.003071326 Western Ada Recreation 00.00004235 Description of Major Taxpayer, Micron Technology, Incorporated Source: Idaho State Tax Commission 10/19

Micron's corporate headquarters and first semiconductor manufacturing facility is located in Boise, Idaho. Beginning as a four-man semiconductor design company in 1978, Micron is now an international, multi-billion-dollar operation.

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Overlapping Debt The State has adopted a salary allocation formula based upon years of experience in education and advanced education credits/degrees for administrators. The state The estimated portion of general obligation debt of taxing jurisdictions that overlap now funds instructional staff and pupil personnel staff, based on where they are the District is called “overlapping debt.” The portion of overlapping debt allocated located on the new statewide “career ladder.” to the District’s property owners is summarized below. The City of Boise does not show any general obligation debt; but includes all debt (COPs, revenue, capital Instructional and pupil personnel staff move along the career ladder as they obtain leases) due over one-year in their long-term debt which figure is reflected under experience and satisfactory evaluations. The State also funds benefit Gross Direct Debt for the City. apportionment (FICA, PERSI) for salaries paid in salary allocation. The following formula shows what a district will generate per unit for instructional, Overlapping Debt September 2019 administrative, and classified staff (IC 33-1004): Overlapping Taxable Assessed Percent Amount Net Direct 0.375 FTE (full time equivalent) of classified personnel (clerical, District Value Overlap Outstanding Debt custodial, aide, etc.), City of Boise $28,884,740,503 92.10% $10,205,000 $9,398,805 0.075 FTE of administrative personnel (principal, superintendent, director, etc.), 4,904,813,392 5.67% 600,000 34,020 City of Eagle 1.1 FTE of instructional and pupil personnel (teachers, counselors, nurses, City of Garden City 1,586,827,451 84.98% 345,000 293,181 social workers, etc.) Total $11,150,000 $9,726,006 Source: Office of the County Assessor 11/19

STATE EDUCATIONAL SUPPORT PROGRAM Idaho’s Foundation Program provides the basic public-school education funding for all Idaho students. The purpose of any foundation program is to treat all districts “equally” regardless of location, size, or market value. The State Support Program has four major elements: Support Unit Distribution, Salary-Based Apportionment, Benefit Apportionment, and Transportation. Idaho Code Chapter 10, Title 33 details the law as it pertains to the public-school distribution. Once the FTE’s are calculated, the average education and experience of the Support units for each district are calculated based on the highest 28 weeks of administrative staff is used as the basis to calculate a district’s share of the attendance for kindergarten, elementary, secondary and alternative schools. On administrative salary-based apportionment. Instructional and pupil personnel staff the average, 19 students generate one “unit” in the Boise District. The support unit are placed on the statewide career ladder and an average salary is calculated to distribution is calculated by multiplying a district’s total support units by the state determine the amount to be distributed for career ladder salary based allocation. distribution factor per unit. The State Department of Education determines the Career ladder staff also generate money if they have a BA+24 or a MA degree. distribution factor.

The number of units determines the number of instructional staff, administrators, and classified employees for which the State will fund. Informational Section Page 99 BSD 2020-2021 Annual Budget

This allocation is then included in determining the average reimbursable salary for In addition to the evaluation requirements, teachers must also develop a instructional and pupil personnel. A final allocation is calculated for classified Professional Learning Plan (PLP). The career ladder identifies the amount of personnel based on FTE allocated based on the formula. Districts may hire staff money the state funding formula pays a District for a teacher or a pupil personnel in excess of state allocations, provided the necessary funds are available in the person based on where they are placed on the Career Schedules. local school district budget. Benefit Apportionment funds are provided by the State for the employer share of State of Idaho Career Ladder (IC 33-1004B) Social Security, Medicare, Public Employee Retirement, and Unemployment YRS 2020-21 2021-22 2022-23 2023-24 2024-25 Insurance. When a district pays on a higher level than the State allocation R1 40,000 40,369 40,742 41,118 41,500 schedule, the additional costs of the benefits are paid by the local school district. All health insurance costs are paid with local budget dollars or State discretionary R2 40,500 40,990 41,486 41,988 42,500 funds. R3 41,000 41,611 42,231 42,860 43,500 The State did approve the addition of a new category to the career ladder called the P1 42,500 42,991 43,488 43,990 44,500 Advanced Professional, which will be implemented over a five-year period. The P2 44,375 44,836 45,302 45,773 46,250 legislature also appropriated a 2% increase for the base salary calculations for P3 46,250 46,681 47,116 47,555 48,000 administrative and classified personnel. The minimum teacher salary was P4 48,125 48,526 48,930 49,337 49,750 increased from $38,500 to $40,000. The State also appropriated salary allocation dollars to the career ladder for teachers that have earned a Masters or have earned P5 50,000 50,370 50,743 51,119 51,500 a Bachelor’s degree with 24 additional credits. AP1 52,000 52,734 53,478 54,233 55,000 The teacher must be AP2 53,207 54,442 55,705 57,000 considered a ‘professional AP3 55,389 57,165 59,000 teacher’, meaning the AP4 58,613 61,000 teacher has worked at AP5 63,000 least three years, and has been placed on the professional rung of the career ladder. For this The Boise District does not follow the statewide salary reimbursement schedules; year, (FY 2020-21 the however, many Districts in the State of Idaho do follow these schedules. The State District receives $3,500 of Idaho made a concerted effort to increase funding to public schools during the per Master’s allocation 2020 Legislative Session. and $2,000 for the Bachelor’s plus 24 credits The Governor and the Legislature are aware of the public’s commitment to public allocation). education and the goal is to continue to restore and improve funding for public education. This goal has not been achieved as of today; funding levels are still A teacher can now move to a new category called the ‘advanced professional below the amount paid for administrative salaries and transportation teacher’ if certain performance and student proficiency is met. In order for teachers reimbursements prior to 2008-09. Funding shortfalls across the State of Idaho have to progress through the career ladder, they must meet evaluation requirements that been subsidized in large part by local supplemental levies since 2006-07. In 2006- have been established by the Idaho Legislature and the State Board of Education. 07, 59 districts had supplemental levies totaling $79 million, by 2019-20, 92 districts had supplemental levies totaling $213.9 million. Informational Section Page 100 BSD 2020-2021 Annual Budget

The legislature did appropriate a 2% increase to the base salary allocation for The Legislature and the Governor continue to push for funding changes to public administrative and classified personnel. The State also increased discretionary education. The Governor was able to persuade the Legislature to approve the funding by 1.7 percent or approximately $471 per classroom unit. The establishment of a new rung on the career ladder. This rung is for teachers that are discretionary funding increase amounts to an increase in the Boise District of considered advanced in their profession. A teacher will not be considered as $554,838 dollars. advanced until they have worked for at least eight years and have previously met the professional teacher requirements. The advanced professional teacher rung The legislature also appropriated money for staff development, technology will take five years to be fully funded. equipment, technology staff, literacy intervention, career counseling, and leadership stipends for instructional and pupil personnel. All other state The appropriation includes money to fund the first year of implementation of the appropriation increases are for state mandated uses, thus requiring school districts new career rung. The overall public schools state revenues appropriation was to continue to fund many programs with voter approved tax increases. The 2009 increased approximately 4 percent from Fiscal Year 2020 to Fiscal Year 2021. A Legislature also revised the transportation reimbursement formula. large portion of this increase was because of statewide enrollment growth and the implementation of the career ladder. The formula is a combination of expenses reimbursed at 50 percent or at 85 percent, depending on the nature of the expense, and a block grant. Transportation Other important appropriations include money allocated to assist students k-3 in expenses are reimbursed with the 50/85 percent split formula and a block grant is meeting reading literacy goals, providing additional money for technology allocated based on a per unit base times an inflationary factor determined by the equipment and technology personnel and providing funds for districts to hire career State Department of Education. counseling staff to assist students in meeting the State’s college go-on rate. Once this calculation is completed, the State Department of Education then reduces As previously noted, the Legislature established a Public-School Funding Formula the overall allocation by 10 percent. This 10 percent reduction was done in an Committee that has been reviewing the current funding formula and has made effort to reduce statewide allocations during the economic downturn, however, in recommendations on how public schools should be funded in the future. the 2017 Legislative session the reimbursement for allowable field trips was Some areas that were reviewed include attendance vs enrollment funding, health restored. insurance costs, allocating resources based on student counts and demographics The District continues to invest in capital construction, whenever feasible, to and removing many of the legislative earmarks. For the twelve months ended June encourage more students to walk to school. This includes working with Ada 30, 2020, the State of Idaho experienced 8% increase in general fund revenue County Highway District to install crossing lights, sidewalks, and other pedestrian growth. This growth was 1.8% more than projected by the State’s budget analyst improvements. However, as the needs of our students and patrons continue to in January. grow, it has been difficult to reduce buses and routes. The transportation budget The Public Education Stabilization Fund (PESF) has approximately $62 million was increased as a result of increased costs for contracting the services. The dollars to assist with public school funding in the off chance the economic growth District bid the transportation contract in FY 2019-20 and the contract was awarded trend does not continue. The Statewide Budget Stabilization fund (BSF) ended the to Durham Transportation Services for a five-year period. year with $424 million to be appropriated as necessary by the Idaho legislature. The contract price will increase based on the annual CPI increase each year. The The 2020 Legislature appropriated $2,321,239,900 to Public Schools, excluding District budgeted fuel at $3.05 per gallon in 2020-21. the School for Deaf and Blind for Fiscal Year 2021. Of this amount, $250,000,000 was derived from federal funds not available for general school operations, CURRENT YEAR LEGISLATIVE FUNDING $105,408,700 was derived from dedicated funds, and $1,965,831,200 was derived The Legislature annually reviews the overall framework for funding of public from general funds. School Appropriations through Fiscal Years 2015-2021 schools. Generally, these actions relate to operations funding. follow:

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Idaho Public School Support Program (In Thousands) State Appropriation FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 General Fund $1,374,600 $1,475,784 $1,576,069 $1,674,895 $1,774,811 $1,887,420 $1,965,831 Dedicated Fund 86,812 74,189 77,496 91,344 90,710 104,733 105,409 Federal Fund 215,223 264,339 264,339 264,115 264,115 264,115 250,000 Total Appropriations $1,676,635 $1,814,312 $1,917,904 $2,030,354 $2,129,636 $2,256,268 $2,321,240 Statutory Expenditures Transportation $69,282 $71,522 $71,152 $71,644 $73,010 $75,335 $83,040 Border Contracts 1,100 1,100 1,200 1,200 1,200 1,200 1,484 Exceptional Contracts/Tuition Equivalents 5,066 5,066 5,066 5,391 5,390 5,761 5,833 Salary-based Apportionment 781,571 226,109 186,980 195,929 203,518 213,051 220,437 State Paid Employee Benefits 148,364 42,993 35,470 36,835 38,180 41,289 42,721 Career Ladder Salaries/Benefits - 703,765 800,841 862,769 904,436 962,886 1,004,583 Leadership Awards / Premiums 15,800 16,063 16,645 17,402 17,774 25,576 26,485 National Board Teacher Certification 90 90 90 90 90 90 90 Idaho Safe & Drug-Free Schools 2,534 4,421 4,025 4,025 4,024 4,024 4,024 Bond Levy Equalization 19,600 19,400 22,400 20,500 23,185 23,388 25,406 Charter School Facilities 2,100 4,200 5,531 6,084 7,894 8,840 10,373 Idaho Digital Learning Academy 6,664 7,153 8,365 9,122 9,789 11,854 12,078 Facilities (Lottery) & Interest Earned 12,570 17,250 18,000 18,075 18,562 22,843 24,188 Facilities State Match (GF) 1,716 5,485 3,480 3,828 3,905 4,104 1,972 Advancement Opportunities 641 6,000 6,000 7,000 15,000 18,000 20,000 Math & Science Requirement 4,850 5,018 5,157 5,478 5,930 6,591 6,503 Continuous Improvement Plan & Training 326 652 652 652 652 652 652 Mastery Based System - 400 1,400 1,400 1,400 1,400 1,400 Online Class Portal (Managed by SDE) - 150 150 150 150 0 0 Academic & College/Career Advisors & Mentors - - 5,000 7,000 9,000 9,000 9,000 Literacy Proficiency/Interventions Based on IRI - - 9,100 11,416 13,157 26,147 26,147 Innovation Schools - - 100 100 100 0 0 Teacher Evaluations 300 300 - - - - - Total Statutory Expenditures $1,072,574 $1,137,137 $1,206,804 $1,286,090 $1,356,346 $1,462,031 $1,526,416

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Idaho Public School Support Program (In Thousands) Non-Statutory Expenditures FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 Technology(Classroom, Wi-Fi Infrastructure, IMS, Maintenance) $15,900 $17,563 $18,000 $28,142 $36,500 36,500 36,500 Wireless Infrastructure - - 2,100 - - - - District IT Staffing - - 2,500 7,500 8,000 8,000 8,000 Instructional Management System 4,500 3,596 3,000 - - - - Student Achievement Assessments 1,703 1,703 1,759 1,759 3,100 2,258 2,258 Math Initiative 10,500 9,850 9,590 1,818 1,818 1,818 1,818 Reading Initiative (IRI) - - 2,316 - - - - Remediation Based on ISAT - - - 5,456 5,456 5,456 5,456 Limited English Proficiency (LEP) 4,000 4,000 3,870 3,870 4,870 4,870 4,870 Administrative Evaluation 300 300 300 - - - - Professional Development 11,855 13,325 16,389 20,950 21,550 21,550 22,550 Content and Curriculum 5,000 2,554 4,250 5,050 6,350 6,350 6,350 Gifted / Talented Grants - - 1,000 - - - - State School for Deaf and Blind 8,761 8,861 - - - - - Federal Funding 215,000 264,115 264,115 264,115 264,115 264,115 250,000 Total Categorical Expenditures $1,350,093 $1,463,003 $1,535,388 $1,624,748 $1,708,105 $1,812,948 $1,864,218 Other State Funding 326,542 351,309 382,516 405,606 421,530 443,320 457,022 Total State Appropriation $1,676,635 $1,814,312 $1,917,904 $2,030,354 $2,129,635 $2,256,268 $2,321,240

In Fiscal Year 2020, the most current available audited numbers, the dedicated and appropriated funding sources from the State accounted for approximately 60 percent of the District’s General Fund revenue. A summary of funds the District has received from the State over the past seven years follows. State Support to the District 2013 2014 2015 2016 2017 2018 2019 2020 August $31,701,304 $32,098,320 $55,893,285 $58,850,727 $60,941,484 $63,934,624 $65,631,315 $66,782,970 October 31,685,678 32,138,120 Eliminated Eliminated Eliminated Eliminated Eliminated Eliminated November 21,321,622 21,454,124 22,417,917 23,589,621 24,342,557 25,563,881 26,218,945 26,791,169 February 12,937,183 12,576,414 22,662,152 22,368,498 25,337,254 25,406,215 23,761,514 27,182,291 May 8,668,052 11,491,811 11,751,862 12,070,514 12,664,806 13,414,064 13,366,293 13,720,176 July 1,473,757 2,899,350 3,578,687 3,056,796 3,371,176 3,800,853 5,073,391 4,984,264 Totals $107,787,596 $112,658,139 $116,303,903 $119,936,156 $126,657,277 $132,119,637 $131,051,458 $139,460,870

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The new Governor (Brad Little) convened his own task force to evaluate eduation BUDGET PROJECTIONS in Idaho and those recommendations are not expected to be presented until the fall Budget projections are difficult, as many factors are unknown pertaining to market of 2019. value increases or decreases, opening of new charter schools, possible lawsuits challenging market values, and projecting what the Idaho economy and Idaho District Budget Projections have been based on conservative estimates for a slight Legislature will do each year. The State now funds public education entirely with growth in enrollment and increases in market value, and continued support from state income tax and sales tax. As the State of Idaho has struggled during the the State for the implementation of the career ladder model. The following recession, public education endured drastic reductions in revenue allocations, thus illustrate the 3-year forecasts for General Fund, Debt Service Fund, Plant Facility making it much more difficult to project future revenues. Fund, and Special Revenues Fund.

Even with the economy improving in Idaho, projecting what the Idaho Legislature will appropriate is very difficult, if not impossible. The Legislature continues to evaluate how schools are funded each year. In addition, the prior Governor appointed a special task force to bring forth education reform recommendations; this committee brought forth a number of recommendations that were approved in 2016, and the legislature appointed a committee to evaluate the Public-School Funding Formula with anticipated recommendations coming in 2019. Many Three Year Budget Forecast’s recommendations came forth recommending a student based funding model, The General Fund, Special Revenues Fund, Debt Service Fund and Capital however there was not agreement in the legislature, nor education stakeholders, Projects/Plant Facility Fund are the following four budget table projections. during the 2019 legislative session so no changes were made.

Informational Section Page 104 BSD 2020-2021 Annual Budget

General Special Fund Budget Projected Projected Projected Revenue Revenues 2020-21 2021-22 2022-23 2023-24 Fund Budgeted Projected Projected Projected Property Taxes $104,758,203 $106,853,367 $108,990,434 $111,715,195 Revenues 2020-21 2021-22 2022-23 2023-24 Earnings on Investments 460,000 425,000 425,000 500,000 Local Revenue $4,516,088 $4,561,249 $4,606,861 $4,652,930 Other Local Revenue 1,841,730 1,841,730 1,900,000 1,910,000 State Revenue 2,622,989 2,649,219 2,675,711 2,702,468 State Revenue 140,126,679 142,929,213 145,787,797 148,703,553 Federal Revenue 24,530,254 24,775,557 25,023,312 25,273,545 Federal Revenue 65,900 67,218 68,562 69,934 Use of Fund Balance - - - - Other Revenue 366,978 354,000 355,000 356,000 Total Revenues $31,669,331 $31,986,024 $32,305,885 $32,628,943 Total Revenues $247,619,490 $252,470,528 $257,526,794 $263,254,682 Expenditures

Expenditures Salaries 16,934,864 17,104,213 17,275,255 17,448,007 Instruction 156,002,962 159,123,021 162,305,482 165,551,591 Employee Benefits 5,773,987 5,831,727 5,890,044 5,948,945 Instructional Support 52,205,245 53,249,350 54,314,337 55,400,624 Services Purchased Services 1,629,714 1,646,011 1,662,471 1,679,096 Non-Instruction 38,215,235 38,979,540 39,759,130 40,554,313 Supplies & Materials 7,129,650 7,200,947 7,272,956 7,345,686 Capital Outlay 650,000 650,000 650,000 650,000 Capital Outlay 70,232 70,934 71,644 72,360 Other Services Insurance & - - - - 2,300 2,323 2,346 2,370 Transfer Out 7,357,000 3,000,000 3,000,000 3,000,000 Judgements Total Expenditures $254,430,442 $255,001,911 $260,028,949 $265,156,528 Transfer Out 366,978 370,648 374,354 378,098 Excess (Deficiency) of Total Expenditures $31,907,725 $32,226,802 $32,549,070 $32,874,561 Revenues Over -6,810,952 -2,531,383 -2,502,155 -1,901,846 Excess (Deficiency) of Expenditures Revenues Over -238,394 -240,778 -243,186 -245,618 Beginning Fund Expenditures - - 16,737,931 18,928,418 Balance Beginning Fund 7,355,752 6,431,187 5,488,131 4,526,213 Undesignated Fund Balance 27,897,028 21,086,076 18,554,693 16,052,537 Balance End of Year Ending Fund 6,142,401 5,904,007 5,663,229 5,420,043 Assumptions Balances Revenue Assumptions Assumed market value growth of 2% for 2021-22 and 2022-23 and then 2.5% in Revenue 2023-24. After 2020-210 budgeted state revenue growth at 2%. Assumed flat This fund is made up of local, state and federal grants. Assumed continued funding enrollment of grants and projects at the same level with a 1% increase in revenue each year, with the exception of the removal of the ESSERF one-time grant for COVID 19. Expenditures Projected 2 % increase in salary for 2021-22, 2022-23 and 2023-24. No increase in Expenditures benefit costs. Did not budget for any staff changes. Budgeted for no benefit This fund is made up of local, state and federal grants. Assumed continued funding increases. of grants and projects at the same level with a 1% increase in expenditures each year.

Informational Section Page 105 BSD 2020-2021 Annual Budget

Debt Capital Service Projects/Plant Fund Budgeted Projected Projected Projected Facility Fund Budgeted Projected Projected Projected Revenues 2020-21 2021-22 2022-23 2023-24 Revenues 2020-21 2021-22 2022-23 2023-24 Local Revenue $19,240,800 $19,625,616 $20,018,128 $20,418,491 Local Revenue $150,000 $95,000 $75,000 $75,000 State Revenue 635,438 - - State Sources 1,540,000 1,600,000 1,600,000 1,600,000 Federal Revenue - - - Other Revenue - - - Other Revenue - - - - Transfers In 7,357,000 3,000,000 3,000,000 3,000,000 Total Revenues $19,876,238 $19,625,616 $20,018,128 $20,418,491 Total Revenues $9,047,000 $4,695,000 $4,675,000 $4,675,000 Expenditures Expenditures Debt Retirement 23,133,195 22,026,950 19,030,725 17,298,075 Non-Instruction 1,405,000 1,500,000 1,500,000 1,500,000 Total Expenditures $23,133,195 $22,026,950 $19,030,725 $17,298,075 Capital Outlay 45,447,721 16,000,000 11,000,000 3,000,000 Excess(Deficiency) Total Expenditures $46,852,721 $17,500,000 $12,500,000 $4,500,000 of Revenues Over -3,256,957 -2,401,334 987,403 3,120,416 Excess(Deficiency)of Expenditures Revenues Over -37,805,721 -12,805,000 -7,825,000 175,000 Beginning Fund 16,400,000 21,684,504 21,829,557 21,241,744 Expenditures Balance Beginning Fund Ending Fund -37,805,721 -12,805,000 -7,825,000 175,000 21,092,185 17,835,228 15,433,894 16,421,297 Balance Balances Ending Fund 60,403,394 22,597,673 9,792,673 1,967,673 Assumptions Balances Revenue Assumptions The District does not anticipate qualifying for the bond equalization after 2020-21 Revenue due to the higher value index calculated by the State. Projections based on a 2% Budgeted to move additional funds from the General Fund to the Plant Facility increase in market value growth. Maintain current levy rate at .00068 or .68 cents Fund in 2020-2021. Local revenue is from interest earnings on the bond proceeds. per $1000.00 taxable. Planned to use the remaining bond proceeds to complete capital construction projects by 2023-24. Expenditures No new debt expected to be issued or refinanced. Expenditures Capital Outlay represents the expenditures for the Facility Master Plan. District will plan on completing construction of one elemetnary school and completion of one elementary remodel, construction of two cafeterias and one gym in 2020-21. District has planned to add an addition to Longfellow in 2021-22, and construction of a new elementary in Harris Ranch is planned for 2022-23.

Informational Section Page 106 BSD 2020-2021 Annual Budget

LONG TERM BOND INDEBTEDNESS The principal change effectuated by Senate Bill 1154 is to create a “two-tiered” The Constitution of the State of Idaho, Article VIII, Section 3, provides that no program in which school districts may have outstanding up to 20,000,000 of school school district shall incur indebtedness exceeding the revenues available for such bonds guaranteed by both the Sales Tax Guaranty Program and the Credit year without the approval of 2/3 of the qualified electors voting in the election. Enhancement Program and may obtain a guaranty solely by the Sales Tax Guaranty The District’s general obligation bonds have been authorized by successful Program for bonds in excess of 20,000,000. District’s that previously had bonds elections. guaranteed by both programs in excess of 20,000,000 continue to receive the benefit of the Programs on those bonds. The District follows Idaho Code, Section 33, Chapter 11 “School Bonds” requirements for debt service limitations and debt service payments. The Boise The Bonds are guaranteed by both Programs. Moody’s Investors Service District does not have a formal adopted Board Policy as it pertains to Debt Service. (“Moody’s) has assigned its “AAA” rating to bonds that are guaranteed by both The Board of Trustees has structured all long-term debt to be repaid by levying a the Credit Enhancement Program and the Sales Tax Guaranty Program. tax rate of 70 cents per 1,000 of taxable value in 2020-21. This levy rate is one of The State created the Sales Tax Guaranty Program to be administered by the State the lowest in the State of Idaho. The District has promptly met principal and Treasurer for establishing a default avoidance program for voter-approved school interest payments on all outstanding bonds and other indebtedness when due. bonds. Additionally, it replaces the need for the school districts to seek bond Additionally, no refunding bonds have been issued for the purpose of preventing insurance as an interest lowering credit enhancement for their bonds. There is not an impending default. The following table summarizes the long-term debt as of a statutory limit on the number of bonds that can be guaranteed state-wide under June 30, 2020. the Sales Tax Guaranty Program (rated “AA1”), but there is an 800,000,000 limit on the amount of bonds that can be supported by the Credit Enhancement Program.

Outstanding Long-Term Debt June 30, 2020 General Obligation Date of Date of Amount Amount Bonds Issue Maturity Issued Outstanding Series 2012B Refunding 5/3/2012 8/1/2023 46,095,000 27,175,000 Series 2014 Refunding 11/13/2014 8/1/2024 11,510,000 7,890,000 Series 2017 5/18/2017 8/1/2036 84,585,000 83,395,000 Series 2019 7/10/2019 8/1/2038 64,460,000 64,460,000 Totals 206,650,000 182,920,000

The Idaho School Bond Guaranty Act When due, payment of the principal and interest on School Bonds is guaranteed by the Idaho State School Bond Guaranty Program. Pursuant to the provisions of the Idaho School Bond Guaranty Act, Title 33, Chapter 53, Idaho Code (the “Sales Tax Guaranty Program”), and the Credit Enhancement Program, supported by the public school’s endowment fund, pursuant to section 57-728, Idaho Code (the “Credit Enhancement Program”), collectively referred to herein as the “Programs”. The 2009 Legislature adopted Senate Bill 1154, which made several changes to these Programs as described below. Informational Section Page 107 BSD 2020-2021 Annual Budget

Bond Levy Equalization Support Program Benefit of Levy Subsidy to the District Based on information provided by the DOE, the District’s Value Index for Fiscal In 2002, the State created a bond levy equalization support program (the “Bond Year 2020 is approximately 1.44, which is below the maximum index of 1.50, Levy Subsidy Program”) which provides for a subsidy payment (the “Levy allowing the District to receive a Levy Subsidy payment. The Value Index for Subsidy”) from the State to school districts to offset a portion of the costs of annual future fiscal years is recalculated annually by the DOE and provided each August, bond interest and redemption payments made on bonds issued pursuant to voter shortly after the beginning of the applicable fiscal year. Based on information authorizations adopted on or after September 15, 2002. provided by the District, and the DOE, the District’s Value Index for Fiscal Year Availability of the Levy Subsidy 2021 is expected to be below the 1.50 index cap. If the District’s Value Index is To determine the amount of the subsidy payment, the Idaho State Department of above 1.50 for any fiscal year during the repayment of the Bonds, the District will Education (the “DOE”) calculates a value index (the “Value Index”) annually for not receive a Levy Subsidy payment for that fiscal year. each school district based on the following three components: There can be no assurance that the District will qualify to receive levy equalization (i) the district’s market value per support unit for equalization divided by two; payments from the state or that there will be sufficient funds in the Bond Levy Equalization Fund of the State to make payments to all eligible districts. (ii) the average annual seasonally adjusted unemployment rate in the county in which a plurality of the district’s market value for assessment purposes Further, there can be no assurance that (the “Taxable Assessed Value”) is located; and the Bond Levy Subsidy Program will not be altered, amended, or discontinued in (iii) the per capita income in the county in which a plurality of the District’s Taxable Assessed Value is located. the future since the cap is expected to be below the index cap for FY 2021, the The Levy Subsidy payment to a district is determined by multiplying one, minus District has budgeted to receive the district’s Value Index, times the district’s average annual principal and interest $635,438 in bond equalization payments on bonded indebtedness, subject to the provisions that every district with a Value for FY 2020-21. Index of less than 1.5 will receive a minimum payment of no less than 10% of its average annual interest payments. The DOE disburses Levy Subsidy payments no Ratings later than September 1 of each year. For newly authorized bonds, school districts The District applied to Standard and Poor’s and to Moody’s Investors Service for receive their first Levy Subsidy payment on September 1 of the year following the an underlying rating for the 2019 General Obligation Bonds. The District received calendar year in which the bonds were issued. an underlying rating from Moody’s of Aaa and an underlying rating from Standard To be entitled to a Levy Subsidy payment from the DOE, a district is required to & Poor’s of AA. Credit ratings play a critical role in determining how much report the status of all qualifying bonds annually to the DOE by January 1 of each companies and government entities that issue debt have to pay to access credit year, including bonds approved by the voters that have not been issued. markets. Not unlike a personal credit score, credit ratings determine borrowing Information submitted includes the following: (1) the actual or estimated bond costs and the amount of interest paid on issued debt. Boise Independent School interest and redemption payment schedule; (2) any qualifying bond that has been District continues to maintain a solid credit fundamental. paid in full; and (3) other information as may be required by the DOE. The following table shows all outstanding indebtedness of the District and the The 2020 Legislature appropriated $25,406,500 for Levy Subsidy for Fiscal Year payment obligations over the life of the debt. In addition, the table also shows the 2021 disbursement, which will be disbursed to qualifying schools on or about amount of outstanding debt in relation to the total amount authorized under Idaho September 1, 2020. Amounts available for Levy Subsidy payments in future years Code. are subject to appropriation by the State Legislature each year.

Informational Section Page 108 BSD 2020-2021 Annual Budget

Refunding (R06) Refunding (R07) Payment Series 2012B Series 2014 Series 2017 Series 2019 Date Principal Interest Principal Interest Principal Interest Principal Interest Total 1-Aug-20 $6,795,000 $610,050 $910,000 $168,670 $1,215,000 $2,032,750 $6,210,000 $1,317,325 $19,258,795 1-Feb-21 474,150 150,475 2,020,600 1,224,175 3,869,400 1-Aug-21 7,070,000 474,150 945,000 150,475 2,020,600 6,550,000 1,224,175 18,434,400 1-Feb-22 332,750 141,025 2,020,600 1,093,175 3,587,550 1-Aug-22 7,355,000 332,750 965,000 141,025 2,020,600 3,810,000 1,093,175 15,717,550 1-Feb-23 148,875 121,725 2,020,600 1,016,975 3,308,175 1-Aug-23 5,955,000 148,875 1,005,000 121,725 2,020,600 3,965,000 1,016,975 14,233,175 1-Feb-24 101,625 2,020,600 937,675 3,059,900 1-Aug-24 4,065,000 101,625 3,000,000 2,020,600 4,120,000 937,675 14,244,900 1-Feb-25 1,955,600 855,275 2,810,875 1-Aug-25 5,995,000 1,955,600 2,050,000 855,275 10,855,875 1-Feb-26 1,811,875 804,025 2,615,900 1-Aug-26 6,280,000 1,811,875 2,155,000 804,025 11,050,900 1-Feb-27 1,656,375 750,150 2,406,525 1-Aug-27 6,590,000 1,656,375 2,265,000 750,150 11,261,525 1-Feb-28 1,496,625 693,525 2,190,150 1-Aug-28 6,910,000 1,496,625 2,375,000 693,525 11,475,150 1-Feb-29 1,323,875 634,150 1,958,025 1-Aug-29 7,255,000 1,323,875 2,495,000 634,150 11,708,025 1-Feb-30 1,142,500 571,775 1,714,275 1-Aug-30 7,620,000 1,142,500 2,620,000 571,775 11,954,275 1-Feb-31 952,000 506,275 1,458,275 1-Aug-31 8,000,000 952,000 2,750,000 506,275 12,208,275 1-Feb-32 752,000 437,525 1,189,525 1-Aug-32 8,400,000 752,000 2,890,000 437,525 12,479,525 1-Feb-33 542,000 365,275 907,275 1-Aug-33 5,135,000 542,000 3,035,000 365,275 9,077,275 1-Feb-34 413,625 289,400 703,025 1-Aug-34 5,390,000 413,625 3,185,000 289,400 9,278,025 1-Feb-35 278,875 209,775 488,650 1-Aug-35 5,660,000 278,875 3,345,000 209,775 9,493,650 1-Feb-36 137,375 159,600 296,975 1-Aug-36 5,945,000 137,375 3,445,000 159,600 9,686,975 1-Feb-37 107,925 107,925 1-Aug-37 3,545,000 107,925 3,652,925 1-Feb-38 54,750 54,750 1-Aug-38 3,650,000 54,750 3,704,750 Total $'s $27,175,000 $2,521,600 $7,890,000 $1,198,370 $83,395,000 $43,123,000 $64,460,000 $22,740,175 $252,503,145

Informational Section Page 109 BSD 2020-2021 Annual Budget

This means in FY 2020-21 the District must expend at least $5.9 million on District Debt Capacity - ID Code 33-1103 maintenance or set aside any funds not spent, for future maintenance projects. The Full Sept 2019 Market Value $31,514,027,969 law also allocates funding to districts that have low market values, high Plus: Urban Renewal Value $1,319,412,063 unemployment, and a low per capita income for the county in which a district is $32,833,440,032 located. 5% of Taxable Market Value $1,641,672,002 Less Debt Outstanding 6/30/20 $182,920,000 Remaining Debt Capacity $1,458,752,002 Bond Indebtedness 6/30/2020 $182,920,000 Less Bond Payments 2020-21 $15,130,000 Bond Indebtedness 6/30/2021 $167,790,000

Standard & Poor's Bond Rating Moody's Bond Rating 2012B, 2014 & 2017, 2019 2012B, 2014 & 2017, 2019 The New Mountain View was completed the start of the 20-21 school year. Rating AA Rating Aaa

CAPITAL PROJECTS The District maintains over 255 buildings at 58 sites including; 32 elementary These factors are used to calculate a “value index.” The District does not expect schools, 13 secondary schools, 1 special education preschool center, 1 professional to receive any of these dollars since the District’s “value index” is considered quite technical center, 143 portable buildings, and approximately 770 acres of ground. favorable. Each year the District expends well in excess of the amounts required The District receives an annual allocation from the State of Idaho from lottery under this maintenance expenditure law. proceeds. The State of Idaho distributes 50% of the annual lottery proceeds to The projects funded from this fund use proceeds from the sale of property, the voter public schools and charters and the other 50% is allocated to the State of Idaho approved supplemental levy for $3 million annually, transfers from the general Permanent Building Fund. The District receives approximately $1.8 million fund and the monies received from the State Lottery Commission. The Board of annually in lottery proceeds. The District also has a $3 million dollar supplemental Trustees approved a 10-year Facility Master Plan (FMP) in November 2016. The levy, approved by voters in 1988, to acquire, remodel, furnish, and equip new and plan was developed with the assistance of DeJONG/Richter a facility master existing buildings. The levy is transferred annually from the General Fund to the planning company. The plan evaluated every school building in the District and Capital Projects fund. priorities were established as to the most critical needs of the District that need to The Idaho legislature passed a facility law (HB 743) in the 2006 Legislative be addressed over the next 10 years. session. This law requires school districts to set aside monies for maintenance Capital Construction projects were established and maintenance projects were based on total square footage of student occupied buildings. The law further identified. The capital construction will be managed through the Bond requires that lottery proceeds be used to maintain buildings, purchase equipment Construction Fund (410) and the maintenance will be managed through the Plant or purchase land. The law has a formula that requires a school district to set aside Facility Fund (425). The maintenance work will include HVAC, roofing, 2 percent of a calculated number. The calculation is student occupied square electrical, flooring, painting, life/safety improvements, site improvements, parking footage times $81.45 per square foot. In the case of the Boise School District, the improvements, etc. The following identifies the overall proposed maintenance square footage is approximately 3.63 million times $81.45 times 2 percent. expenditures for the next year.

Informational Section Page 110 BSD 2020-2021 Annual Budget

Budgeted School Projects Expenditures 2017-2023 Budgeted Maintenance Expenditures for 2020-21 Amount Project Amount Year Project Location Budgeted Locations Project Budgeted 17-18 DTEC Classroom/Training Center 13,310,000 Adams HVAC $373,091 17-18 Whittier Elem. Rebuild/ Community Center 13,856,920 Hillcrest Flooring 223,976 17-18 Amity Elem. Rebuild 13,856,920 Maple Grove Fire Sprinklers/ Insulation 350,000 17-18 Timberline Classroom Addition 7,381,000 Owyhee Flooring 186,213 18-19 Boise Gym and Performing Arts Addition 15,300,000 Trailwind Paint & Flooring 200,113 18-19 Hillside Gym/Cafeteria Addition 5,559,000 Hillside Fire Safety System/Roof 572,328 18-19 Fairmont Gym/Cafeteria Addition 5,559,000 North Junior HVAC 500,000 18-19 Taft Gym Addition 1,210,000 Borah Paint/Flooring/Roof 1,672,000 18-19 Maple Grove Gym/Classroom Addition 1,210,000 Auditorium improvements & Fire Capital 2,650,000 19-20 Pierce Park Elem. Rebuild 13,856,920 Safety System 19-20 Highlands Elem. Rebuild 9,680,000 Liberty Berms Upgrade 250,000 19-20 Mountain View Elem. Rebuild 8,886,350 Horizon Berms Upgrade 250,000 19-20 Hawthorne Cafeteria Addition 1,210,000 DTEC HVAC 125,000 19-20 Koelsch Cafeteria Addition 1,210,000 19-20 Hillcrest Cafeteria Addition 1,210,000 19-20 Jefferson Cafeteria Addition 1,210,000 20-21 Washington Remodel and Addition 5,481,687 The New Mountain View was completed the start of the 20-21 school year. 20-21 Valley View Elem. Rebuild 11,651,200 21-22 Roosevelt Cafeteria 1,210,000 TBD Collister Elem. 7,361,750 TBD Longfellow Elem. 4,174,500 22-23 Harris Ranch Elem. 13,856,920 Total Estimated Expense $158,242,167

The District continues utilizing the FMP and implements an energy management program that produces substantial energy savings. This plan includes training personnel, purchasing energy saving equipment, performing energy audits and obtaining energy rebates. Part of the FMP is the continued maintenance and The following identifies the capital construction projects that are funded with bond improvement of District facilities. The District maintains progress in maintenance proceeds and identified in phases. Phase I/2017-2020, Phase II/2020-2023, and of District facilities and continue a well-balanced focus on repair by replacement, Phase III/2023-2026. Listed in the following table are budgeted school project extraordinary maintenance projects, general repair projects, and energy/water expenditures. conservation projects. The District continually lowers its carbon footprint while improving facilities and keeping District operating costs low.

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DEMOGRAPHICS Boise School District Historic Enrollment

Boise School District tracks and analyzes data relating to demographics, including 26,500 enrollment, class size, school lunch, and graduation data. The District also 26,175 measures achievement and performance utilizing standardized testing, criterion 26,100 25,916 25,527 measures, Advanced Placement data, and SAT/ACT results continually. The 25,700 26,048 25,440 25,891 25,978 District annually provides academic data and the successes of each school to the 25,269 25,300 State Department of Education (SDE). This data is on the SDE website, located 25,484 24,896 25,247 at: https://idahoschools.org/districts/001/profile. Presented in the following 24,900 25,205 section is an overview of trends in demographics and achievement. 24,500 ENROLLMENT The District serves nearly 25,500 students in grades PK-12. District enrollment has remained relatively stable during the past 5 years.

Boise School District Historic Enrollment Grade 2008-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 19-2020 PreK-Special Ed 379 319 312 318 291 224 216 221 156 210 201 237 Kindergarten 1,626 1,527 1,665 1,700 1,712 1,792 1,931 1,852 1,881 1,843 1,866 1,849 1st 1,679 1,691 1,815 1,890 1,913 2,013 1,993 1,949 1,987 1,988 1,943 1,852 2nd 1,740 1,732 1,913 1,986 2,005 1,976 1,977 1,976 2,014 1,941 1,936 1,914 3rd 1,780 1,869 1,968 2,046 2,023 1,983 2,024 2,048 1,927 1,910 1,933 1,830 4th 1,915 1,967 2,022 2,049 1,943 2,020 2,082 1,905 1,897 1,901 1,863 1,898 5th 1,982 2,015 2,057 1,985 2,046 2,048 1,929 1,896 1,912 1,871 1,931 1,801 6th 2,002 2,061 1,987 2,084 2,033 1,903 1,917 1,914 1,841 1,943 1,830 1,740 7th 2,080 1,994 2,110 2,055 1,928 1,923 1,963 1,891 1,935 1,840 1,868 1,875 8th 1,984 2,110 2,086 1,957 1,924 2,017 1,925 1,939 1,875 1,818 1,854 1,906 9th 2,162 2,124 2,052 2,058 2,141 2,047 2,043 1,973 1,953 2,014 2,011 1,938 10th 2,156 2,048 2,063 2,106 2,020 2,066 2,011 1,971 2,010 2,020 1,918 2,060 11th 2,017 2,022 2,067 1,969 1,983 1,977 1,943 2,000 1,964 1,926 2,009 1,973 12th 1,982 2,048 1,931 1,972 1,929 1,927 2,024 1,905 1,895 2,044 2,042 2,023 Total Membership 25,484 25,527 26,048 26,175 25,891 25,916 25,978 25,440 25,247 25,269 25,205 24,896

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Enrollment Projections Boise School District contracted with Davis Demographics (Davis) to develop and analyze demographic data relevant to the district’s facility efforts. The scope of contracted work includes updating the district’s mapping files, geocoding and student data analyzing the past four years of student data files (using annual May data), developing and researching pertinent demographic data in and around the district, identifying current and future residential development plans, and preparing a ten-year student population projection. Analysis and projections are based on student data collected during spring of 2019, therefore SP 2019 refers to school year 2018/19 and SP 2029 refers to school year 2028/2029. Considering the fluidity of population demographics, development plans, funding opportunities, and District plans, these factors will be re-evaluated on an annual basis.

Districtwide Resident student population Projections SP 2019 SP 2020 SP 2021 SP 2022 SP 2023 SP 2024 SP 2025 SP 2026 SP 2027 SP 2028 SP 2029 K 1,508 1,660.3 1,686.6 1,638.7 1,578.0 1,653.2 1,647.1 1,645.1 1,645.7 1,642.3 1,636.0 1 1,665 1,605.1 1,770.1 1,789.9 1,734.4 1,664.9 1,744.3 1,739.0 1,734.9 1,735.5 1,732.0 2 1,692 1,679.4 1,622.5 1,776.6 1,791.6 1,731.2 1,661.7 1,741.9 1,734.8 1,730.8 1,731.5 3 1,823 1,680.4 1,671.0 1,608.9 1,753.7 1,763.6 1,704.3 1,637.0 1,714.0 1,707.1 1,703.3 4 1,915 1,831.9 1,698.5 1,682.8 1,613.3 1,753.5 1,763.5 1,705.2 1,636.2 1,713.4 1,706.5 5 1,944 1,933.3 1,851.7 1,712.3 1,687.5 1,619.7 1,758.0 1,769.0 1,708.8 1,639.6 1,716.8 6 1,987 1,945.8 1,940.6 1,855.7 1,710.3 1,679.8 1,610.4 1,748.8 1,757.9 1,697.8 1,628.9 7 1,894 1,989.1 1,951.1 1,946.0 1,854.8 1,705.6 1,674.2 1,607.5 1,742.8 1,751.9 1,691.9 8 2,008 1,912.2 2,010.5 1,958.5 1,955.8 1,859.0 1,711.8 1,679.0 1,610.7 1,744.7 1,753.8 9 1,988 2,064.6 1,966.3 2,062.1 2,008.8 1,999.5 1,891.7 1,754.2 1,713.4 1,644.5 1,782.9 10 1,868 1,956.4 2,032.6 1,932.1 2,020.3 1,969.0 1,961.6 1,855.7 1,722.3 1,675.7 1,611.3 11 1,808 1,811.0 1,905.1 1,966.0 1,865.8 1,947.4 1,897.5 1,892.0 1,790.8 1,663.1 1,614.0 12 1,730 1,758.6 1,762.0 1,846.5 1,906.3 1,809.2 1,884.2 1,839.4 1,835.9 1,734.6 1,615.2 Resident Students K-6 12,534 12,336.2 12,241.0 12,064.9 11,868.8 11,865.9 11,889.3 11,986.0 11,932.3 11,866.5 11,855.0 7-9 5,890 5,965.9 5,927.9 5,966.6 5,819.4 5,564.1 5,277.7 5,040.7 5,066.9 5,141.1 5,228.6 10-12 5,406 5,526.0 5,699.7 5,744.6 5,792.4 5,725.6 5,743.3 5,587.1 5,349.0 5,073.4 4,840.5 K-12 23,830 23,828.1 23,868.6 23,776.1 23,480.6 23,155.6 22,910.3 22,613.8 22,348.2 22,081.0 21,924.1 Out-of-District Students K-6 417 410.4 407.3 401.4 394.9 394.8 395.6 398.8 397.0 394.8 394.4 7-9 251 254.2 252.6 254.3 248.0 237.1 224.9 214.8 215.9 219.1 222.8 10-12 473 483.5 498.7 502.6 506.8 501.0 502.5 488.8 468.0 443.9 423.5 K-12 1,141 1,140.9 1,142.8 1,138.4 1,124.3 1,108.7 1,097.0 1,082.8 1,070.1 1,057.3 1,049.7 Total Enrollment K-6 12,953 12,749 12,650 12,468 12,266 12,263 12,287 12,387 12,331 12,263 12,251 7-9 6,143 6,222 6,183 6,223 6,069 5,803 5,504 5,257 5,285 5,362 5,453 10-12 5,884 6,015 6,204 6,253 6,305 6,232 6,251 6,081 5,822 5,522 5,268 OT-12 25,383 24,978 25,020 24,923 24,614 24,273 24,016 23,705 23,427 23,147 22,982

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Open Enrollment Historical English Language Learner Student Population Annual March Totals (*unless noted) Board Policy #3113 delineates the conditions of open enrollment in the Boise School District. The 2003 revision of this policy opened enrollment to out-of- 4,800 district students at no tuition cost, and served to heighten awareness of the process among patrons living within the district boundaries. 4,713 4,200 4,315 4,338 4,273 4,224 4,046 Five-Year Open Enrollment Historical 3,957 3,912 3,600 3,717 12-13 14-15 15-16 16-17 17-18 18-19 19-20 3,529

1,166 1,126 1,083 1,046 805 771 1,141 3,000

Class Size The goal of the Board of Trustees is to maintain small class sizes. The following SPECIAL EDUCATION table shows the history of class sizes in the District. Though the Boise District’s general population has seen enrollment decline in the past decade, the Special Education population grew in the first part of the decade, BSD average K-6 class size then declined and is now experiencing a steadily increased. Services to autistic 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 and health impaired students represent high-cost special education services. 22.8 23.0 23.1 23.1 23.4 23.1 22.6 The District has created specially designed classrooms to help provide services for BSD average 7-12 class size (excluding LEP and Special Education) special education students. The majority of the funding necessary to provide services to these special populations comes from the District’s general fund. 22.6 22.6 22.9 22.0 21.7 21.4 23.3 Federal and State sources provide limited funding for seriously emotionally Source: Superintendent Office disturbed children and children placed in Group homes within the District boundaries.

ENGLISH LANGUAGE LEARNER POPULATION Historical Special Education Enrollment The Boise School District's English Language Learner program serves K-12 students through a variety of programs. These students add rich diversity and new 3,300 3,213 3,228 perspectives to classrooms. During the early 1990’s, the population of LEP 3,105 students in the Boise District was less than 100. 3,100 3,026 2,883 2,905 Elementary programs are located at magnet sites where certified teachers and 2,900 assistants provide English language development along with integrated content 2,637 2,646 2,660 instruction. Secondary newcomer students receive support through their home 2,700 2,580 high schools and at the junior high, they receive instruction support at Hillside Junior High Bridge Programs while other secondary students receive support in 2,500 their home schools through English language development courses, in-class support, and sheltered content classes. Informational Section Page 114 BSD 2020-2021 Annual Budget

FOOD & NUTRITION SERVICES All programs meet the current Federal and State nutritional requirements and BSD Food & Nutrition Services Program (FNS) is self-supporting with the qualify for federal reimbursement. All meals provided by the Program receive exception of social security taxes, (as required by Idaho Code) paid from the USDA subsidies. Families who meet specific income guidelines, provided by the District’s General Fund. All expenses incurred, including food, labor, employee USDA, may apply to receive free or reduced-price meals and increased subsidies. benefits, paper and equipment supplies, trash, maintenance and overhead costs are Other detailed information about the Boise School District Food & Nutrition is covered by the revenue generated from the sales of meals and federal located on the District website. reimbursements. Our goal is to support students' health, well-being and their ability to learn. We support learning by promoting healthy habits for lifelong TRANSPORTATION nutrition and fitness practices. The Boise School District serves a 456-square mile area of Ada County, Idaho, with 32 elementary schools, 8 junior high schools, and 5 high schools serving FNS provides students with access to a variety of fresh, appealing and affordable approximately 25,500 students. meals based on the USDA Dietary Guidelines. The Department is made up of a team of dedicated professionals: Five registered dietitians, a food service manager Top priority for the District being the Annual at each school and, over 180 food service workers at 45 school serving sites. safety of these students, the District Transportation Breakfast and lunch is served at every school in the District with over 9,500 student Transportation and Boundaries Comparison breakfasts and 13,000 student lunches per day during the school year. Supper is Office supervises the operations of provided at seven schools as part of community and District after school programs. the school bus contractor and the Year Cost Miles Riders adult crossing guard contractor. The 2014-15 $6,841,104 1,936,688 6,030 Boise School District participates in the United States Department of Agriculture District also provides information to 2015-16 $7,108,931 1,926,406 5,920 (USDA) Child Nutrition Programs providing meals and snacks to students in the patrons about school attendance District. Current programs include National School Breakfast, National School 2016-17 $6,931,392 1,910,492 6,220 boundaries. Detailed information is Lunch, Pre-School/After School Snacks, Fresh Fruit and Vegetable, Summer Food, 2017-18 $7,491,108 2,092,039 6,167 located on the district website Boise Child and Adult Care Food Program, and Community Eligibility Provision (CEP). 2018-19 $7,647,829 2,116,748 6,204 under Schools Transportation.

SAFETY AND SECURITY District Free and Reduced Lunch %’s Reimbursement Rates – 2020-21 School Year The Boise School District takes pride in offering a safe and School Elementary Reduced Free secure learning and work environment. The Board holds the Year Only Paid Meals Meals Meals safety of every student, employee, and school visitor as one of 2014-15 52.30% Breakfast 0.32 $1.96 $2.26 its highest priorities. The Superintendent or designee 2015-16 49.78% Lunch 0.42 $3.20 $3.60 continually collects and analyzes data to identify problem areas 2016-17 46.42% District Prices and to develop plans that prevent, mitigate and prepare for emergencies thus, 2017-18 40.93% Meal 2019-20 2020-21 allowing continual improvement and safety of the school environment. The 2018-19 35.44% Breakfast $1.40 $1.40 District coordinates safety planning with over 15 response agencies and entities to Elementary 2019-20 33.63% Lunch $2.50 $2.50 promote a safe school community for the betterment of all children. All district Breakfast $1.65 $1.65 staff are trained in six core areas of safety and training is repeated annually. Junior High Lunch $3.00 $3.00 Designated staff members are also required to take additional training in Breakfast $1.65 $1.65 Senior High accordance with their roles in safety events. Lunch $3.00 $3.00

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ACHIEVEMENT DATA Dual Credits As part of District commitment to ‘Educating Today for a Better Tomorrow,’ we Dual credit courses are transcribed on both high school and college are committed to improving each student’s preparedness for college, career, or transcripts. The Fast Forward program can pay for up to $75.00 per credit. citizenship after high school graduation. Funds will pay for the cost of the course fee only. Any other expenses must be paid out of pocket (i.e. lab fees, books, part-time student fees, etc.). Idaho Consolidated Plan Students must be enrolled in a minimum of two credits per semester at their Under Every Student Succeeds Act (ESSA), each state is school to qualify for dual enrollment. required to submit a State Plan articulating how the law will Exams be implemented. Accountability in the K-12 school system Students can utilize Fast Forward funds to pay for a variety of college-credit is focused on holding school districts, schools, and educators bearing or professional technical exams. These include Advanced Placement responsible for student results. To ensure our high school (AP), College Level Examination Program (CLEP), or Career & Technical graduates are well prepared for higher education and the Education (CTE) exams. workforce, the Idaho State Board of Education sets high expectations for our schools and students. Each of Boise's traditional high schools offer at least 31 Advanced Placement courses. AP exams are administered in the first two weeks of May each school The Idaho State Department of Education’s Assessment and Accountability year. Tests are scored in a central location by teachers using a rubric provided by Division facilitates the state’s accountability system, gathering and analyzing the College Board. It is important to note that Advanced Placement exams are appropriate data and providing resources and guidance to schools that need scored on a 1-5 scale. Scores of three, four, and five are eligible for college credit support. An identification process under the state’s accountability began in August or a waiver of coursework. and September 2018, Idaho states redeveloped school report cards are available online-located IdahoSchools.org. BSD Advanced Placement Exams Written Advanced Placement (AP) Scores and Participation 5,000 Advanced Placement classes are rigorous, college-level classes taught by certified 4,914 5,162 4,000 4,604 4728 high school teachers and audited by the College Board. Individual colleges and 3,983 universities determine credits or course waivers for AP test scores. The College 3,000 3,444 3,440 3,685 Board, which offers AP course outlines and audits districts' fidelity to the AP 3,220 3,243 2,000 curricula, provides a comprehensive list of college credit policies for AP exams, even if a student does not score a 3 or above on an AP test, the experience of taking 1,000 a college-level test will help a student to succeed in college. The Fast Forward program provides every 7th-12th grade student attending an Idaho public school an allocation of $4,125.00 to use AP opportunities including: Overload Courses SAT/National Merit Semi-Finalists An overload course is a high school level course that is taken in excess of the The SAT, assesses students on reading and writing (combined) and mathematics. student's regular school day and is beyond the full course load taken at the An essay section that Idaho includes for the Statewide School Day Administration student's school (6 credits per semester). These courses can be taken online, is scored and reported separately. The test has subtests, Reading, Writing & during summer, and after school. The Fast Forward program can pay up to Language, Mathematics and an Essay. $225.00 per overload course if costs are involved.

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The total possible score on the test is 1,600; subtests have a maximum score of BSD Historical AVID Enrollment 800, and a total possible score of eight for the essay. Tests are given to District Junior students. Resources and practice materials and tests are available for every 1,600 student free of charge. 1,421 1,388 1,450 1,351 Officials from National Merit Scholarship Corporation (NMSC) selected 30 1,318 students from the Boise School District as Semifinalists, which represents 34% of 1,300 1,211 Idaho's total number of 2020 National Merit Semifinalists (87). That is an 1,103 1,124 impressive showing considering Boise School District enrolls 8.3% of the public 1,150 school students in Idaho. Commended Students are named on the basis of a 1,000 nationally applied selection. Less than one percent of students nationwide achieve National Merit Finalist status. To achieve this prestigious distrinction serves as an indication of the hard work and diligence of these students. We congratulate each award winner and their Criterion Testing families. The Boise School District is committed to providing the advanced, In continuing recognition of the critical importance of reading skills, Idaho State rigorous coursework and highly skilled teachers students need to earn this Statute Section 33-1615 requires that all public school students in Kindergarten recognition. and grades 1, 2, and 3 shall have their reading skills assessed. The assessment is a single statewide test specified by the State Board of Education. The State National Merit Semi-Finalists Department of Education ensures that testing shall take place not less than two (2) Boise School District State of Idaho times per year in the relevant grades. Additional assessments may be administered 2014-15 19 (24%) 80 to students who are identified for reading interventions as set forth in section 33- 2015-16 19 (21%) 92 1616, Idaho Code. The state K-3 assessment test results shall be reviewed by 2016-17 47 (49%) 95 school personnel for providing necessary interventions to sustain or improve the students’ reading skills. 2017-18 30 (35%) 86 2018-19 31 (37%) 83 Student performance fall of 2019 is scored as: 2019-20 30 (34%) 87 Benchmark “at grade level" (score 3), Strategic "near grade level" (score 2), or

Intensive "below grade level" (score 1). AVID – Advancement via Individual Determination Student performance Spring of 2020 will be scored as: The District’s AVID program is in its tenth year. From inception with 85 students Benchmark “at grade level" (Tier1Rate), at Fairmont Junior High School in 2006-2007, to a current enrollment status of Strategic "near grade level" (Tier2Rate), or over 1,400 students in grades 7-12 across the District, AVID has been a tremendous Intensive "below grade level" (Tier3Rate) success. Goals for AVID include: Due to the disruption caused by COVID-19, Idaho did not administer the spring Student potential identification (5th, 6th grade) IRI in 2020, and the fall IRI 2020 testing assessments have been postponed. Placement in accelerated programs in Math and English (7th grade) Enroll in Advanced Placement class in 11th and 12th grades Enrollment and success in college or university coursework

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Completer (year 4) / (Completer (year 4) + grade 9 dropouts (year 1) + grade 10 IRI District/State Score Summary of Students at Grade Level dropouts (year 2) + grade 11 dropouts (year 3) + grade 12 dropouts (year 4). 2019-2020 School Year Kinder. 1st 2nd 3rd Percentage of Boise School District Graduating Students Composite 59.6 50.2 66.1 70.4 Boise Borah Capital Timberline Comprehension >74 50.8 63.7 70.1 2012-13 97% 96% 98% 98% Letter Knowledge 33.6 35.3 - - Phonemic Awareness - 73.9 - - 2013-14 97% 98% 95% 99% Boise Vocabulary 51.4 64.0 74.2 77.8 2014-15 92% 87% 91% 93% Alphabetic Decoding 49.2 2015-16 94% 89% 91% 95% Spelling - 49.8 53.8 59.9 2016-17 91% 86% 90% 93% Fall Text Fluency - - 58.0 67.0 2017-18 91% 84% 85% 92% 2019 Composite 42.3 49.0 62.8 64.0 Comprehension >68 46.7 60.3 66.2 2018-19 93% 87% 89% 92% Source: SDE 2020 Letter Knowledge 23.7 40.9 - - Phonemic Awareness 55.7 76.4 - - Idaho Vocabulary 42.1 64.7 69.2 72.3 EDUCATION PROGRAMS Alphabetic Decoding 47.7 The Boise School District implements a number of innovative programs to enhance Spelling - 45.1 48.3 54.8 the education of children in Ada County. While offering more unique and Text Fluency - - 54.7 61.2 increased choice and opportunity for the community, program initiatives Source: ISDE Public Reports supplement the District’s goal in ensuring that all students meet high standards of performance in learning. Identified below are descriptions of a number of major Educational Opportunity programs in the District. Boise Schools offer 19 Idaho High School Athletics Association sanctioned Advanced Opportunities programs at our four comprehensive high schools. These student-athletes tend to Advanced Opportunities allows students to individualize their high school learning outperform the District GPA of 3.1. Studies have shown that students who plan to get a jump-start on their future. These options include Overload Credits, participate in co-curricular activities and athletics have higher grade point averages Dual Credits, Advanced Placement, and Exams relating to International than classmates who do not participate. Baccalaureate, and Career & Technical Education programs. The Fast Forward Graduation Rates Program provides every student in grades 7-12 who attend an Idaho public school an allocation of $4,125.00 to use towards the following programs: The State of Idaho calculates Graduation (Completer) Rates for each Idaho high school using data submitted about dropouts and completers by individual districts. Advanced Placement Graduation Rate is used as the third academic indicator (ISAT math, and ISAT Advanced Placement is the premier Boise School District program for high school reading are the first two) in evaluating the school's status for Adequate Yearly students. Advanced Placement courses are challenging, rigorous, college level Progress. The formula for calculating graduation rate is devised by the National offerings taken by District students in over twenty subjects. Colleges and Center for Education Statistics, and can be summed up as follows: Universities commonly use results of AP tests in granting course credits or waivers from particular classes.

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AP exams are administered in the first two weeks of May each school year. They Classical Education Program are scored in a central location by teachers using a rubric provided by the College Classical education is a model of education following an ancient pattern called ‘the Board. The AP exam scoring scale is 1-5, with scores of three, four, and five trivium’ which divides learning into three distinct stages: Grammar (grades K-4), considered as eligible for college credit for the course. Logic (grades 5-8), and Rhetoric (grades 9-12). In the spring of 2009, the Boise Each of Boise's traditional high schools offers at least 31 Advanced Placement School District Board approved adoption of a public Classical Education program courses. Receiving credits or course waivers for AP test scores is determined by to be located at Pierce Park International School. individual colleges and universities. The College Board outlines and audits the Dual Language Program districts' fidelity to the AP curricula and provides a comprehensive list of college credit policies for AP exams. The Boise School District is pleased to offer kindergarten through sixth grade Spanish/English dual language programs at Whitney and Whittier elementary, Advancement Via Individual Determination (AVID) Hillside and South junior, and Boise and Borah Senior high schools. Each program Advancement via Individual Determination is a proven college readiness system, continues to offer an AM and PM kindergarten session. Dual language is a established over 35 years ago, that uses research-based strategies and curriculum program strand within the school where half of the instruction is provided in to help close the achievement gap by preparing all students for college readiness English and the other half in Spanish that continues through high school grades. and success in a global society. BSD first implemented AVID at Fairmont Junior High in 2006. Since then, the AVID system has been implemented in every junior Extended Day Kindergarten – Tuition Based high and high school in the District. The State of Idaho does not fund extended day kindergarten. The current funding formula only pays for a half-day program. User fees fund the Extended Day Kindergarten program. Fees are determined based on the number of students enrolled in the program. Each site must have a minimum of 18 students enrolled. The District sites offering the program are Amity, Adams, Grace Jordon, Hidden Springs, Highlands, Jefferson, Koelsch, Liberty, Longfellow, Lowell, Maple Grove, Mountain View, Pierce Park, Roosevelt, Shadow Hills, Taft, Trailwind and White Pine elementary schools. Preschool Program Boise Pre-K Program is a partnership between the City of Boise, Boise School District and committed community partners focused on providing high-quality preschool. Boise School District operates the Boise Pre-K, offering sessions at Hawthorne, Whitney, Garfield and Whittier elementary schools. A new program is planned for Horizon elementary. Bridge Program Gifted Services The Bridge program is a program hosted at Hillside Junior High that provides an intensive English language program to limited and non-English speaking students The Boise School District’s Gifted and Talented Program strives to be a model in grades 7-9. The Bridge program is primarily for newcomers to the country. This of excellence, providing professional expertise and exemplary resources to program provides the opportunity for junior high students to build a strong English develop intellectual rigor, social conscience, and creative thinking, in a diverse foundation through content instruction before attending their residential population of gifted youth. neighborhood school.

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Harbor Method Program paired activities that require students to work as a member of a research team. Students collaborate in posing questions, designing experiments, acquiring and The Harbor School Method is a child centered educational model built on high analyzing data, and finally, presenting their findings. expectations for both student behavior and academic endeavor. This method provides a comprehensive plan for character education and a rigorous program of core subject instruction with high levels of parent involvement. The Harbor CERTIFIED/CLASSIFIED PERSONNEL Method program is offered at Hidden Springs and Owyhee-Harbor Elementary Schools. The District staff is highly educated and experienced. Ninety-two percent of eligible certified employees belong to the Boise Education Association. The International School Program District and the Boise Education Association use a collaborative approach to The International School program, based on Global Education and World bargaining. The current contract for the 2020-21 school year was ratified by over Language Instruction, is located at Longfellow Elementary. The expanded social 99.6% of the voting members. The District recruits and retains quality employees. studies curriculum includes a focus on countries of study. Students are exposed to Approximately 69 percent of our certified staff have earned their Master’s degree a curriculum enriched by historic, geographic, and cultural extensions that provide or higher. Offering competitive salaries and benefits, providing good frequent opportunities for students to explore, understand, and draw conclusions administrative support, and marketing the District to potential applicants are some with other people, cultures, and historical experiences. of the ways the District retains such a remarkable staff. Montessori Program Staff Information - Allocation of Resources The mission of Boise School District Montessori Project is to foster self-motivated, District staffing resources are evaluated throughout the year based on current responsible, life-long learners by providing an opportunity for students to meet enrollment needs. As students move into and out of the area, schools evaluate high academic standards using the Montessori philosophy and methods of current staff needs. If changes must occur during the year, principals and education. The program is located at Liberty Elementary school. The Montessori supervisors will work with the Area Director and Deputy Superintendent to program coexists with the traditional school program and operates on the same determine if staffing must be increased from the original budget. calendar. Career Technical Center District Eucation Level Comparison The Career Technical Center provides Ada County secondary students with workforce skill development and a seamless transition to active participation in 100% economic and community roles. Instructors are industry certified with a focus to 80% 69% prepare students for transition to post-secondary training and careers beyond high 61% school. The center promotes student organizations such as Skills USA, Health 60% 44% 35% Occupation Student Association (HOSA), Distributive Education Clubs of 40% 29% 29% 26% 33% 32% America (DECA), Technology Student Association (TSA), and Family Career and 20% Community Leaders of America (FCCLA). 0% Treasure Valley Mathematics and Science Center State of Boise SD Joint No.2 Pocatello BonnevilleNampa SD Vallivue Coeur Moscow The Treasure Valley Math and Science Center (TVMSC) is a partnership program Idaho SD SD SD SD D'Alene SD SD between the Boise, and Meridian School Districts. The program located at Riverglen Junior High and Capital Senior High School, serves area public and non- public school students. A key focal point of the instructional program is group and Informational Section Page 120 BSD 2020-2021 Annual Budget

Staffing requests are reviewed to determine if they follow the direction of the Staff with Strategic Plan. Once it is determined that the request fits into the Strategic Plan of Education PhD/ Masters+ the District, priorities are developed to meet budget constraints. For the FY 2020- Level Other BA/BS MA/ MS EdD Total Degree 21 the following staffing priorities were included in the budget: State of 792 12,652 7,015 244 20,703 33.65% Idaho 3.83% 61.11% 33.88% 1.18% 100.00% 101 483 1,264 38 1,886 Boise SD 35.06% Staffing Changes: Additional Changes: 5.36% 25.61% 67.02% 2.01% 100.00% Movement on salary schedules Joint No.2 78 1,672 686 18 2,454 for experience. State mandated 1.0 2 Half time Assistant Principals 69.03% SD 3.18% 68.13% 27.95% 0.73% 100.00% minimum salary $40,000 District 1.0 Principal Special Programs Pocatello 14 513 207 5 739 minimum is $40,639 certified, 0.6 In-house Attorney 28.69% $12.07 per hour classified. SD 1.89% 69.42% 28.01% 0.68% 100.00% (reduced purchased services legal) Bonneville 25 512 182 7 726 0.4 Title IV Coordinator (budgeted prior 28.69% yr.) SD 3.44% 70.52% 25.07% 0.96% 100.00% Reductions in Staff: 1.0 Special Ed Consulting Teacher 36 497 401 12 946 Nampa SD 26.03% -1.0 Special Ed Administrator 1.0 Social Studies Supervisor 3.81% 52.54% 42.39% 1.27% 100.00% -1.0 Special Ed Teacher 1.0 PD Consulting Teacher ELA 17 358 180 3 558 Vallivue SD 43.66% Madison 1.0 Gate Teacher 3.05% 64.16% 32.26% 0.54% 100.00% -1.0 DTEC Liaison 6.0 All Day Kindergarten Teachers Coeur 7 470 213 9 699 -10.0 Elementary Teachers 3.5 City of Boise Preschool 32.80% D'Alene SD 1.00% 67.24% 30.47% 1.29% 100.00% -9.0 Secondary Teachers Teacher/Aide 12 60 106 6 184 -1.0 Administrative Assist 4.0 Custodians Moscow SD 31.76% 6.52% 32.61% 57.61% 3.26% 100.00% 6.0 Special Ed Assistants 1.0 Special Ed Teacher SLC DTEC Apprenticeship All schools allocate staff resources based on their enrollment by grade or subject Head Teacher Stipend M. P. Booth and the needs of their students. Special programs offered in specific buildings Head Teacher Stipend Madison allocate staff based on the needs of the particular program. Title I allocations are Stipend Marian Pritchett Dept. Chair based on student population and poverty. Board Policy states the District will strive to achieve no greater than the following class size ratios: BSD FTE Employee Totals 2019-20 Proposed 2020-21 Kindergarten/ First = 23 students per class Second/ Third = 26 students per class Total Non-Certified 1,831.55 1,834.56 Fourth/ Fifth/ Sixth = 32 students per class Total Certified 872.83 880.07 Junior/ Senior High = 160/students/teacher contact/day District Total 2,704.38 2,714.63 Alternative High = 18 students per class

As part of the budgeting process, all principals and program supervisors are required to meet with the Area Directors to discuss staffing needs and program placements. This occurs in the spring of each year.

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Boise School District Certified & Non-Certified FTE Trends The following table shows the staffing history from all funding sources for the last four years and the anticipated staff for the 2019-2020 school year.

Boise School District FTE Employee Total Proposed Certified Activity 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 Superintendent 1.00 1.00 1.00 1.00 1.00 1.00 Assistant Superintendent 1.00 1.00 1.00 1.00 1.00 1.00 Director 5.00 4.00 4.00 4.00 4.00 4.00 Supervisor/Coordinator 15.69 17.40 20.40 19.40 13.00 13.00 Principal 46.43 46.48 48.37 47.69 47.48 48.49 Assistant Principal 27.71 28.46 28.33 28.34 28.26 28.26 Education Media Generalist 13.26 14.00 14.00 13.00 14.33 14.33 Teacher 1,525.70 1,536.72 1,550.53 1,495.06 1,526.25 1,526.25 Instructor Coordinator - - - 47.00 6.00 7.00 Audiologist 1.00 1.00 1.00 1.00 1.00 1.00 Counselor 75.47 76.01 76.70 76.66 74.90 74.90 School Nurse 27.86 27.95 27.49 28.60 28.76 28.76 School Psychologist 22.30 22.30 22.30 22.30 22.30 22.30 School Social Worker 10.40 10.50 10.58 11.13 11.02 12.02 Speech/Language Pathologist 39.00 40.00 40.00 40.20 40.80 40.80 Occupational/Physical Therapist - - - 11.25 11.45 11.45 Total Certified 1,811.82 1,826.82 1,845.70 1,847.63 1,831.55 1,834.56 Non-Certified Activity 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 Business Manager/District Clerk 4.00 3.43 2.64 2.64 2.64 2.64 Clerk - Board Of Trustees 0.90 0.90 0.88 0.88 0.88 0.88 Office Support – District 47.83 53.22 43.73 42.63 40.64 39.64 Office Support – Building 74.33 70.82 69.15 70.51 73.25 73.25 Personnel/HR Services 1.80 1.80 8.57 6.95 8.71 9.71 Public Information 1.80 1.80 2.64 2.64 2.64 2.64 Custodian Supervisor 1.88 1.88 60.52 57.84 61.45 61.45

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Non-Certified Activity 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 Custodial, Purchasing/Warehouse Personnel 151.58 162.48 120.42 130.48 134.59 138.49 Food Service – Supervisor 2.70 2.70 2.64 2.64 3.52 3.52 Food Service – Manager 2.70 3.61 3.76 4.11 3.26 3.26 Food Service – Other 81.98 80.66 75.59 81.57 72.42 72.42 Building/Grounds Supervisor 1.88 3.76 3.80 3.80 3.76 3.76 Building/Grounds Personnel 72.25 73.38 60.72 62.09 60.62 60.62 Instructional Assist. - Regular Ed 14.58 15.20 18.30 18.46 19.59 19.59 Instructional Assist. - Special Ed 200.88 204.16 183.17 184.32 203.66 207.00 Instructional Assist. - Title I 1.22 - 30.03 26.74 23.63 23.63 Instructional Assist. - ELL/LEP 14.81 12.66 14.97 12.54 12.04 12.04 Interpreter - Hearing Impaired 7.17 6.48 6.55 6.51 7.14 7.14 Library Assistant 32.14 32.88 32.47 31.79 32.32 32.32 Transportation Supervisor 0.90 0.90 0.88 0.88 0.88 0.88 Safe Environment - Security Personnel 36.47 29.98 4.84 5.21 5.21 5.21 Safe Environment-Playground/Noon/Hall 34.56 35.16 36.53 36.52 41.68 41.68 Safe Environment-Before/After School - - 16.67 9.74 12.62 12.62 Safe Environment -Attendance Officers - - 8.04 9.74 8.04 8.02 Health Assist. 15.16 13.57 7.01 8.05 8.55 8.55 Special Project Personnel 0.80 0.80 0.83 1.47 1.47 1.47 Other Non-Certified, Specify 0.90 0.90 - - - - IT Technology/Data/Analysis Services 11.16 10.22 12.16 12.12 12.16 12.16 Computer Technology Technician 6.58 5.64 7.52 8.89 9.40 9.40 Occupational Therapist - - 7.50 - - - Community Resource Worker - - 3.85 4.62 4.62 4.62 College and Career Ready Advisor - - 1.46 1.46 1.46 1.46 Total Non-Certified 822.96 828.99 847.84 846.14 872.83 880.07 Total Certified 1,811.82 1,826.82 1,845.70 1,847.63 1,831.55 1,834.56 District Total 2,634.78 2,655.81 2,693.54 2,693.77 2,704.38 2,714.63 Current 2020 Source: Idaho Department of Education

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Certified Salary Schedule The District negotiated with the BEA for a one-year contract, the contract will run through 2020-21 school year. The contract authorized a 189-day calendar. The salary schedule is developed to encourage staff to obtain additional education.

2020-2021 Certified Salary Schedule - Teacher - Counselor – Nurse I II III IV V BA+45 VI VII VIII Index BA BA+9 BA+15 BA+30 or MA MA+9 MA+15 MA+30 A 40,639 40,938 41,236 41,536 41,834 42,431 43,029 43,662 B 40,938 41,236 41,536 41,834 42,431 43,029 43,662 45,847 C 41,236 41,536 41,834 42,431 43,029 43,662 45,847 48,139 D 41,536 41,834 42,431 43,029 43,662 45,847 48,139 50,546 E 41,834 42,431 43,029 43,662 45,847 48,139 50,546 53,073 F 42,431 43,029 43,662 45,847 48,139 50,546 53,073 55,726 G 42,431 43,029 45,847 48,139 50,546 53,073 55,726 58,513 H 42,431 43,029 48,139 50,546 53,073 55,726 58,513 59,976 I 42,431 43,029 48,139 53,073 55,726 58,513 59,976 61,475 J 42,431 43,029 48,139 53,073 58,513 59,976 61,475 63,012 K 42,431 43,029 48,139 53,073 59,976 61,475 63,012 64,587 L 42,431 43,029 48,139 53,073 61,475 63,012 64,587 66,202 M 42,431 43,029 48,139 53,073 63,012 64,587 66,202 67,857 N 42,431 43,029 48,139 53,073 64,587 66,202 67,857 69,553 O 42,431 43,029 48,139 53,073 66,202 67,857 69,553 71,293 P 42,431 43,029 48,139 53,073 67,857 69,553 71,293 73,075 Q 42,431 43,029 48,139 53,073 67,857 69,553 71,293 74,902 For initial placement on this schedule (determined by the individual’s experience index step and education lane), the maximum salary for teachers new to the District will be $71,293. Employees hired into the District will be subject to an Experience Index adjustment for initial salary schedule placement. Placement after this adjustment may not match the employee’s actual years of certificated teaching experience. See the “New to District – Experience Portability Schedule” under the Human Resources tab of the Boise School District website for that adjustment calculation. Transcripts received for Salary Advancement:

* Due to House Bill 293, if salary placement falls in one of the shaded cells, base annual salary will be $42,500.

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Classified Salary Schedule The classified salary schedule allows the District to attract and retain employees, offer competitive starting pay rates, maintain internal and external equity and be affordable in the future. Classified base salaries remained the same for the 2020-21 school year. This table is the approved classified salary schedule and position descriptions follow.

2020-2021 District Support Classified Salary Schedule Minimum Maximum Index 2 3 4 5 6 7 8 9 10 11 12 13 14 C 12.07 12.55 13.05 13.58 13.92 14.25 14.61 14.98 15.35 15.74 16.13 16.53 16.95 D 13.04 13.57 14.10 14.67 15.03 15.41 15.79 16.19 16.59 17.01 17.43 17.87 18.33 E 14.08 14.64 15.23 15.84 16.24 16.64 17.06 17.49 17.92 18.38 18.85 19.31 19.78 F 15.19 15.81 16.44 17.10 17.53 17.97 18.43 18.89 19.37 19.86 20.36 20.87 21.40 G 16.42 17.08 17.77 18.48 18.94 19.42 19.91 20.41 20.92 21.45 21.99 22.54 23.11 H 17.74 18.45 19.19 19.96 20.46 20.97 21.50 22.04 22.59 23.15 23.73 24.32 24.93 I 19.15 19.92 20.72 21.55 22.09 22.64 23.20 23.78 24.38 24.99 25.61 26.25 26.91 J 20.69 21.52 22.38 23.27 23.86 24.46 25.07 25.69 26.33 26.98 27.66 28.35 29.08 K 22.34 23.24 24.17 25.14 25.76 26.41 27.07 27.74 28.44 29.16 29.89 30.64 31.40 L 25.03 26.03 27.07 28.15 28.85 29.57 30.32 31.08 31.84 32.63 33.46 34.29 35.14 M 28.03 29.15 30.31 31.53 32.32 33.12 33.95 34.80 35.66 36.56 37.47 38.43 39.37

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

2020-2021 District Support Classified Pay Positions & Rates I K C G Business Technician Private Duty Nurse, RN Auditorium Technician-Student Head Custodian/Elementary Community Schools Coordinator Site Support Specialist AVID Tutor JFK Site Coordinator Educational Sign Language Interpreter L Child Care Provider Medicaid Billing Clerk Electrician Assistant Custodial Area Manager College Student Intern Sprinkler/Irrigation Technician Executive Assistant Foreman, Carpenter & Glass Custodian I H Food Service Manager/Multi-Site Foreman, Electrical Shop Food & Nutrition Worker Academic Interventionist Food Service Manager/Secondary Foreman, Grounds Shop Office Assistant Admin. Assistant/EL Data & Records Head Custodian/Secondary Foreman, HVAC School Support Assistant Admin. Assistant/Elem. Helpdesk Support Technician Foreman, Life Safety D Admin. Assistant/Principal Sr. High HVAC Technician Foreman, Mechanic Shop Custodian II Advanced Opportunities Coordinator Language Support Specialist Foreman, Paint Custodian Asst. Head/Jr. High Auditorium Technician Mechanic & Plumber Foreman, Plumbing Educational Tutor Behavior Support Specialist Registrar/Jr. High Foreman, Warehouse ELL Tutor & Title I Tutor Carpenter Student Records Asst./Sr. High Systems Support Specialist Read Right Tutor & Reading Tutor Clerk - Department Transition Specialist M Warehouse Worker/Delivery Driver ELL Intake Specialist Welder/Mechanic Capital Projects Manager E Family Liaison J Clerk of the Board of Trustees Library Paraprofessional Food Service Manager/Elementary Edctnl Sign Lang. Interpreter (EIPA) Coordinator - Classified Special Education Assistant General Technician Food Service Site Operations Specialist Custodial Services Area Manager F Glazier/Carpenter Lead, Carpenter & Glass Dental Hygienist Apprentice-Trade Graphic Designer Lead, Electrical & Ground & HVAC Financial Accountant Food Service Asst. Manager/Elem. Health Technician Lead, Life Safety Food & Nutrition Area Manager G Painter Lead, Mechanic & Plumber Maintenance Shop Manager Admin. Assistant/Attendance & Secondary Security Officer Lead, Plumbing Network Engineer Admin. Assistant/DSC & Student Services Support Team Technician Lead, Support Team Security Specialist Admin. Assistant/Student Services Tool Room Monitor Lead, Warehouse Site Improvement Manager Custodian Asst. Head/Sr. High I K Strategic Partnership Coordinator Detention Monitor Admin. Technician Edctnl Sign Lang. Interpreter (RID/NAD) Systems Analyst Food Service Asst. Manager-Sec Analyst/Business Office Ed. Transcriber/Transliterator Systems Engineer Grounds Maint. Tech/Equip. Operator Braille Transcriber Financial Specialist Wellness Coordinator

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Benefits Package Meridian is the second largest city in both the county and state at 114,161 population; Meridian is the fastest growing city during 2019 with a 7.2 percent The School District provides high quality benefits package to all full-time increase in the county. Kuna with a population of 22,257 was the third fastest employees including medical, dental, vision, and life insurance. Other benefits growing. include employee assistance program (EAP), disability income insurance, worker’s compensation insurance, unemployment insurance, sick leave bank, While population growth slowed to 1.1 percent between 2009 and 2010, the growth holidays, vacation, credit union, and professional development, periodic season rate has increased yearly. In 2018, the area ranked as the eighth fastest growing passes, and discounts. metro area nationally. Population growth continued to increase between 2017 and 2018, with a gain of 2.9 percent. This improved growth rate is still considerably

District Provided Benefit Totals 2020-21 below the 2006 rate of 4.3 percent, the highest rate since the early 1990s. Since Boise School District promotes 2008, the metro area has grown by more than 127,000 or 21 percent. The state’s District Cost for Employee Per: improved employee health and two largest counties —Ada and Canyon —contribute 95 percent of the metro area’s Benefits Month Year vitality with a multi-faceted 730,426 people. Medical $638.00 $7,656.00 wellness plan, and provides *Dental $44.00 $528.00 guidance for filing worker's Vision $16.50 $198.00 compensation claims (for Term Life $6.87 $82.44 workplace injuries), and addresses EAP $2.20 $26.40 other risk management questions Totals $707.57 $8,490.84 and concerns.

DISTRICT PROFILE

The Boise metropolitan area encompasses Ada, Boise, Canyon, Gem and Owyhee counties. The area covers 11,738 square miles, 14.2 percent of the state, and varies from high desert to beautiful forests on rugged mountains to deep river canyons. Forty-one percent of Idahoans live in the metro area. It also holds the state’s capital, Boise. Ada County ranks 31st among the 44 counties in the area—yet has grown rapidly, adding over 93,000 residents since 2009. EMPLOYMENT In-migration from other states is strong with attraction to Ada County’s outdoor The Ada County labor force grew significantly between 2009 and 2019 increasing lifestyle and comparatively low real estate prices cited as some of the reasons for by 56,000. The labor force increased 3.4 percent between 2018 and 2019. Ada relocation. While annual population growth has slowed following the Great County has more jobs than its labor force can support, attracting commuters from Recession, the county continues to grow more rapidly than both the nation and the neighboring counties. During 2019, the unemployment rate fluctuated between 2.2 state. For the fourth consecutive year, the county’s population has grown by 2.7 percent and 2.7 percent. The 2019 annual average rate remains 6.4 points below percent. Boise is the largest city in the county and in the state with a population of the record high of 8.9 percent in 2009.The County consistently posts rates below 228,959 in 2019. the statewide average.

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The county’s 2019 annual average covered employment increased 3.3 percent Leisure and hospitality continues to report the lowest wages at $19,327 due to the adding nearly 8,200 jobs. Three sectors made up 57 percent of the growth. The high share of part-time workers and churn rate. However, wages are up 5 percent largest growth was in education and health services, which added nearly 2,100 from a year ago but up 35 percent from 2009. In 2019, nine sectors paid more than jobs. Trade, utilities, transportation, leisure, and hospitality each added more than the state average wage of $44,251. Additional occupational wage data can be 1,100 jobs. found on the Idaho Department of Labor website at https://lmi.idaho.gov/oes. Over the decade, the county has increased the number of covered jobs by more EDUCATIONAL ATTAINMENT than 58,700. This is a considerable feat since this period included the tail end of the worst recession in recent memory. Agriculture, manufacturing and information Higher Education Facility Opportunities within accessible commuting distance were the only sectors that reported a combined job loss of just over 200 from 2009 serve as educative resources to students and residents within the District to 2019. University / College ECONOMIC Boise State University Construction remains frenetic throughout the Boise MSA and its only constraint is Brigham Young University a lack of workers in skilled trades - it grew by over 6,500 jobs since 2009. Over Brown Mackie College the last decade significant gains occurred in the transportation sector, (particularly Carrington College courier services) the education sector, in state and local government; and leisure and hospitality having large increases in the employment in fitness centers and College of Eastern Idaho restaurants. The number of new hotels over the past 10 years has increased the College of Idaho number of jobs in the accommodation sector. College of Southern Idaho The annual average covered wage in Ada County increased 3 percent to $51,957 College of Western Idaho in 2019, up nearly $1,500. The growth over the past decade was 30 percent with Concordia University an increase of more than $12,000. In the past decade, mining was the only sector George Fox University to experience a decrease in wages. Manufacturing experienced the largest wage decrease, $7,300, from 2018. Mining was the other industry to experience a wage Idaho State University decrease. Professional and business services had the largest wage increase from ITT Technical Institute 2018 at $4,900. Lewis-Clark State College Northwest Nazarene University Stevens Henagar University of Idaho University of Phoenix

Boise High School 2020 Graduation, Drive-By Commencement Procession Photo courtesy BHS Inst. Jerry O’Mahony

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SCHOOL DIRECTORY/ENROLLMENT – ENROLLMENT TOALS 11/2019

Senior High Schools Specialized Programs Boise High Borah High Capital High Frank Church High Timberline High 1010 W. Washington 6001 W. Cassia 8055 W. Goddard 8051 W. Salt Creek St. 701 E. Boise Ave. Professional Technical Center Boise, ID 83702 Boise, ID 83709 Boise, ID 83704 Boise, ID 83709 Boise, ID 83706 8201 W. Victory Rd. Enrollment: 1,510 Enrollment: 1,533 Enrollment: 1,327 Enrollment: 408 Enrollment: 1,380 Boise, ID 83709 Enrollment: varies by class Junior High Schools Ada Co. Juvenile Detention East Jr. High Fairmont Jr. High Hillside Jr. High Les Bois Jr. High Ctr 5600 E. Warm Springs Ave. 2121 N. Cole Rd. 3536 W. Hill Rd. 4150 E. Grand Forest Dr. 6300 Denton St. Boise, ID 83716 Boise, ID 83704 Boise, ID 83703 Boise, ID 83716 Boise, ID 83706 Enrollment: 730 Enrollment: 804 Enrollment: 653 Enrollment: 768 Enrollment: 33 North Jr. High Riverglen Jr. High South Jr. High West Jr. High ASCENT 1105 N. 13th St. 6801 N. Gary Lane 3101 W. Cassia St. 8731 W. Salt Creek St. 8201W. Victory Rd Boise, ID 83702 Boise, ID 83703 Boise, ID 83705 Boise, ID 83709 Boise, ID 83709 Enrollment: 991 Enrollment: 577 Enrollment: 697 Enrollment: 861 Enrollment: 38 Elementary Schools Adams Amity Collister Cynthia Mann Garfield Grace Jordan Hawthorne Boise Evening School 1725 E. Warm Springs 10000 W. Amity 4426 W. Catalpa 5401 W. Castle Dr. 1914 S. Broadway 6411 W. Fairfield Ave. 2401 W. Targee 8051 W. Salt Creek St. Boise, ID 83709 Boise, ID 83712 Boise, ID 83709 Boise, ID 83703 Boise, ID 83703 Boise, ID 83706 Boise, ID 83709 Boise, ID 83705 Enrollment: 100 Enrollment: 324 Enrollment: 537 Enrollment: 268 Enrollment: 363 Enrollment: 377 Enrollment: 499 Enrollment: 315 Hidden Springs Madison Early Childhood Highlands Hillcrest Horizon Jefferson Koelsch Liberty 5480 W. Hidden Springs Center 3434 N. Bogus Basin Rd 2045 S. Pond 730 N. Mitchell St. 200 S. Latah 2015 N. Curtis 1740 S. Bergeson Dr. 2215 W. Madison Ave. Boise, ID 83702 Boise, ID 83705 Boise, ID 83704 Boise, ID 83705 Boise, ID 83706 Boise, ID 83706 Boise, ID 83714 Boise, ID 83702 Enrollment: 279 Enrollment: 349 Enrollment: 567 Enrollment: 265 Enrollment: 394 Enrollment: 521 Enrollment: 336 Enrollment: 59 Longfellow Lowell Maple Grove Monroe Morley Nelson Mountain View Marian Pritchett Memorial 1511 N. 9th St. 1507 N. 28th St. 2800 S. Maple Grove 3615 W. Cassia 7701 W. Northview St. 3500 N. Cabarton Ln. 1617 N. 24th St. Boise, ID 83702 Boise, ID 83703 Boise, ID 83709 Boise, ID 83705 Boise, ID 83704 Boise, ID 83704 Boise, ID 83702 Enrollment: 337 Enrollment: 335 Enrollment: 467 Enrollment: 284 Enrollment: 548 Enrollment: 299 Enrollment: 13 Owyhee Pierce Park Riverside Roosevelt Shadow Hills Taft 3434 W. Pasadena 5015 N. Pierce Park 2100 E. Victory Rd. 908 E. Jefferson St. 8301 W. Sloan St. 3722 N. Anderson St. Boise, ID 83705 Boise, ID 83703 Boise, ID 83706 Boise, ID 83712 Boise, ID 83714 Boise, ID 83703 Treasure Valley Math & Enrollment: 193 Enrollment: 273 Enrollment: 718 Enrollment: 314 Enrollment: 553 Enrollment: 334 Science Center 6801 N. Gary Lane Trail Wind Valley View Washington White Pine Whitney Whittier Boise, ID 83703 3701 E. Lake Forest Dr. 3555 N. Milwaukee 1607 N. 15th St. 401 E. Linden 1609 S. Owyhee 301 N. 29th St. Enrollment: 103 Boise, ID 83716 Boise, ID 83704 Boise, ID 83702 Boise, ID 83706 Boise, ID 83705 Boise, ID 83702 Enrollment: 626 Enrollment: 388 Enrollment: 314 Enrollment: 524 Enrollment: 583 Enrollment: 548

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2020-21 SCHOOL YEAR CALENDAR

August 7 ...... All Teachers on Duty. Flex Day August 10 ...... Full Day Teacher Work Day August 11 ...... District Professional Development August 12 ...... 1⁄2 Day Building PD and 1⁄2 Day Teacher Work Day August 13 ...... District Opening – Opening Staff Meeting at Schools via streaming media – Building PD August 14 ...... 1⁄2 Day Building PD and 1⁄2 Day Teacher Work Day August 17 ...... First Day of School (K-12 Early Release) August 18 ...... First Day of School (Pre K) September 7 ...... Labor Day (Holiday – No School Pre-12) October 16 ...... End of First Quarter October 19 ...... Elementary Teacher Workday (No School Pre K-6) October 21 ...... Parent/Teacher Conferences Pre & Kinder (No School Pre-K) October 22 ...... Parent/Teacher Conferences (No School Pre-6) ...... High School evening conferences will be held Tuesday October 20 and October 21, 4-7pm ...... Elementary Evening conferences held Wednesday, October 21 and Thursday, October 22 ...... Junior High evening conferences will be held Wednesday, October 21 and Thursday, October 22, 4-7pm October 23 ...... No School Pre-12 November 23-27 ...... Fall Break (No School Pre-12) December 18, 21, 22 ...... Secondary End of Semester Testing – (Early Release *7-12 December 21 ...... Early Release Pre-6 December 22 ...... End of First Semester – Early Release Pre-6 December 23 – January 8 ...... Winter Holiday Break (No School Pre-12) January 11 ...... School Resumes January 18 ...... Martin Luther King Jr. Day (Holiday – No School Pre-12) February 12 ...... No School Pre-12 February 15 ...... Presidents’ Day (Holiday – No School Pre-12) March 4 ...... Kindergarten Registration 3:30 – 5:30 pm March 19 ...... End of Third Quarter (Elementary K-6 Early Release, No School Pre) March 22 – 26 ...... Spring Break (No School Pre-12) May 20 ...... Last Day of School for Senior high school students May 21 ...... Early Release Pre-6 May 25 - 27 ...... Secondary End of Semester Testing (Early Release *7-12) May 27 ...... Last Day of School (Pre K-11 Early Release) June 1–25 ...... Secondary Summer School –- Semester 1 June 28–July 23 ...... Secondary Summer School – Semester 2 July 5...... Independence Day Holiday (No Summer School)

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*End of Semester test days: Junior High releases: days 1 & 2: 1:15 (lunch served –December 18, 19 and May 20, 21) and day 3: 12:00 (no lunch served – December 20 and May 22) Early Release Times: Pre K & Kinder AM-10:30 or **11:00, Pre K & Kinder PM 1:15 or **1:45. Elementary 1:15 (lunch served) or **1:45 (lunch served), Junior High 12:00 (no lunch served), Senior High 12:30 (no lunch served),

**Late Start Schools: Amity, Hawthorne, Hillcrest, Lowell, Madison, Morley Nelson, Riverside, Shadow Hills and Whittier.

Grading Periods August 17 - October 16 ...... 44 days October 19 - December 22 ...... 41 days January 11 - March 19 ...... 47 days March 29 - May 27 ...... 44 days Total Instructional Days ...... 176 Days

GLOSSARY

Accounting System – The total set of records and procedures which are used to record, classify and report information on the financial status and operations of an entity. Accrual Basis of Accounting – The method of accounting under which revenues are recorded when they are earned (whether or not cash is received at that time) and expenditures are recorded when goods and services are received (whether cash disbursements are made at that time or not). Adjusted Market Value of Property – Market values resulting from a ratio study, done annually by the state tax commission, compare assessed and market values of property. The study is required for school equalization under Idaho Code 63-315 to ensure that maintenance and operations property tax levies raise the same amount of property tax per dollar of market value regardless of the level of assessment. Alternative Secondary Program – This program provides special instructional courses and offers special services to eligible at-risk youth to enable them to earn a high school diploma. Appropriation – An authorization made by the legislative body of a government that permits officials to incur obligations against and to make expenditures of governmental resources. Appropriations are usually for fixed amounts and are typically granted for a one-year period. ASB Activity Funds –Associated Student Body activity funds are generally earned by the students and used for student activities. The monies are designated for student purposes and restricted as to use by state or local rules and regulations. Assessed Value of Property – The dollar value assigned to property by the county assessor and certified by the Board of County Commissioners.

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Audit – A systematic examination of resource utilization and concludes a written report. It is a test of management’s internal accounting controls and is intended to: • Ascertain whether financial statements fairly represent financial position and results of operations; • Test whether transactions have been legally performed; • Identify areas for possible improvements in accounting practices and procedures: • Ascertain whether transactions have been recorded accurately and consistently; and ascertain the stewardship of officials responsible for the District’s resources. Average Daily Attendance – The aggregate number of days that enrolled students are present divided by the number of days of school. Balanced Budget – The operating budget will balance the current expenditures with current revenues. The budget may include beginning fund balances less required reserves as established by the board of trustees. Benefit Apportionment – The portion of the educational support program paid to districts based on the employer’s rate (percent) for Medicare, Social Security (FICA), and the Public Employee Retirement System of Idaho (PERSI). The benefit apportionment is calculated by multiplying the rate times the salary-based apportionment. Benefits – The employer’s share of health, dental, and life insurance, workman’s compensation, social security, and retirement. Bond – A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date in the future (the maturity date), together with periodic interest at a specified rate. Budget – A plan of financial operation expressing the estimates of proposed expenditures for a fiscal year and the proposed means of financing them (revenue estimates). Budget Calendar – Schedule of key dates, which, the Board of Trustees and Administrators follow in preparation, adoption, and administration of the budget. Budgetary Control – The control or management of a government in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Capital Outlay – An expenditure that is generally more than $20,000 and results in ownership, control, or possession of assets intended for continued use over relatively long periods. (Examples: constructing or acquiring buildings and equipment, the initial equipment of buildings or additions, and the initial acquisition of library books and research periodicals for a new school building). CFDA – Catalog of Federal Domestic Assistance - Federal programs available to State and local governments (including the District of Columbia) federally recognized Indian tribal governments; Territories (and possessions) of the United States; domestic public, quasi-public, and private profit and nonprofit organizations and institutions; specialized groups; and individuals. Charter School – In Idaho, a charter school is a public school authorized by chapter 52, Title 33, Idaho Code. It is nonprofit, publicly funded, and nonsectarian. It operates independently within the existing public-school system governed by the conditions of its charter and all federal laws and Idaho Code. In a charter school, each student, parent, and teacher chooses to be part of the school. Contingency Reserve, General Fund – Idaho Code 33-801A provides that the Board of Trustees of any school district may create and establish a general fund contingency within the annual budget. The contingency shall not exceed five percent (5%) of the total general fund budget. Disbursements from the contingency reserve may be made by resolution from time to time as the Board of Trustees determines necessary. Depreciation Allowance – Generally, depreciation is the expiration in useful life of fixed assets attributable to wear and tear due to use and lapse of time, obsolescence, inadequacy, or other physical or functional cause.

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Discretionary Funding – Another term for Support Unit Funding, see Support Unit. State Public School Support distributed based on a “per-support-unit” basis. Distribution Factor – A dollar amount per support unit, see Support Unit. The factor is used as a part of the educational support program to determine state educational support payments to school districts. Employee Benefits – Amounts paid by the district on behalf of employees. These amounts are not included in the gross salary, but are over and above. Fringe benefit payments, while not paid directly to employees, nevertheless, are a part of the cost of employees. Employee benefits include the district cost for PERSI contributions, premiums for health insurance, dental insurance, life and disability insurance, Medicare and tuition reimbursement. Encumbrances – Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered whether cash payments have or have not been made. Where accounts are kept on a cash basis and expenditures are recognized only when the cash payments for the above purposes are made. Exceptional Child Contract Allowance – Trustees of a school district may contract for the education of exceptional children by another school district or by any private or public rehabilitation center, hospital, corporation, or state agency approved by the State Department of Education. Reimbursement of approved costs is part of a school district’s exceptional child contract allowance through the state educational support program. Fiscal Year – The twelve-month period of time to which the annual budget applies. All Idaho school districts, by law, must observe a fiscal year that is July 1 through June 30. Foundation Level – The dollar level of financial support per student, representing the combined total of state and local resources available because of the general state aid formula. The foundation level is dependent upon the State of Idaho appropriation for general state aid. Free Lunch – For free meals, a household has to fill out an application in order to qualify. The federal government, comparing the household’s size to its income, sets guidelines. FTE – Full Time Equivalent. Function – The activity or tasks for which services or material objects are acquired.

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

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Purchased Services – Personal services rendered by personnel who are not on the payroll of the District, and other services, which may be purchased by the District. Revenue Estimate – A formal estimate of how much revenue will be earned from a specific revenue source for some future period, typically, a future fiscal year. Salaries – The total amount paid to an individual, before deductions, for personal services rendered while on the payroll of the district. Salary-Based Apportionment – The portion of the educational support program paid to districts based on staff counts, certified staff placement on the career ladder, and support units. The formula is written in Idaho Code 33-1004E. It includes instructional, administrative, and classified staff. State Department of Education (SDE) – State administrative department overseeing public elementary and public secondary education in the State of Idaho. The executive officer is the State Superintendent of Public Instruction, an elected official, as provided in the Idaho Constitution. Supplies – Consumable materials used in the operation of the school district including food, textbooks, paper, pencils, office supplies, custodial supplies, materials used in maintenance activities and software. Support Services – The personnel, activities, and programs, which enhance instruction and provide for the general operation of the school system. This includes attendance, guidance, and health programs: library personnel and services, special education services provided by speech and language pathologists, physical and occupation therapists, professional development programs, transportation, administration, buildings and grounds operations, and security. Support Unit – A school district’s highest 28 weeks of student average daily attendance for kindergarten, elementary, secondary, exceptional, and at-risk secondary youth is converted to total support units, using a formula in Idaho Code 33-1002 that accounts for variation in school district size. Taxes-Ad Valorem – A tax levied by the local school district on the value of real, personal, and operating properties within the boundaries of the District. Ad valorem means “in relation to value.” Taxes-Bond & Interest – Revenues from property tax levy approved by district electors for the payment of principal and interest on outstanding bonded debt. Taxes-General M&O – Revenue from a property tax levy to support the general maintenance and operation fund. Taxes-Supplemental – Revenue from a two-year property tax levy approved by district electors for the purpose of paying lawful expenses of maintaining and operating the schools of the District. In other words, the revenue supplements the District’s General M & O property tax levy. Taxes-Tort – Revenue from a property tax levy certified to the county for the district’s liability insurance program. Tuition Equivalency Allowance for Special Education – A special education allowance for students who live in certain residential facilities in the district. This allowance is in addition to exceptional child funding and is a part of a district’s educational support program calculation. Urban Renewal District – A District undertaken by a municipality for the elimination of deteriorated or deteriorating areas.

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Federal law prohibits discrimination based on race, color, national origin, gender, religion, age, disability, political beliefs, sexual orientation, or marital or family status in any educational programs or activities receiving federal financial assistance. (Title VI and VII of the Civil Rights Act of 1964; Title IX of the Educational Amendments of 1972; Section 504 of the Rehabilitation Act of 1973, and the Americans with Disabilities Act of 1990) It is the policy of the Independent School District of Boise City not to discriminate in any educational programs or activities or in employment practices. Inquiries regarding compliance with this nondiscriminatory policy, direct to Human Resources Director, Nick Smith at, 8169 West Victory Road, Boise, ID, 83709, (208) 900-7081 or, Email: [email protected]. Inquiries regarding the content of this budget document, direct to Chief Financial Officer, Nancy Landon at, 8169 West Victory Road, Boise, ID, 83709, (208) 854-4029 or, Email: [email protected].

The Independent School District of Boise City 8169 W. Victory Road, Boise, ID 83709 (208) 854-4000 www.BoiseSchools.org

“Educating Today for a Better Tomorrow”

We graduate each student prepared for college, career, and citizenship.

Respect, Dignity, Honesty, Responsibility, and Teamwork

This document published by the Business Department of the Independent School District of Boise City. Contact us for further information.

Nancy Landon Chief Financial Officer Staff of Boise Independent School District