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Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2020

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Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2020 RICH TOWNSHIP HIGH SCHOOL DISTRICT 227 Matteson, Illinois Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2020 Rich Township High School District 227 20550 South Cicero Avenue ● Matteson, Illinois 60443 ● (708) 679-5800 ● www.rich227.org Focused on Students and Student Success Rich Township High School District 227 Matteson, Illinois Comprehensive Annual Financial Report Fiscal Year Ended June 30, 2020 Official Issuing Report Dr. Alicia Evans Assistant Superintendent of Business and Operations Department Issuing Report Business Office Rich Township High School District 227 ANNUAL FINANCIAL REPORT For the Year Ended June 30, 2020 TABLE OF CONTENTS Page TABLE OF CONTENTS i-ii INTRODUCTORY SECTION Transmittal Letter iii - ix Organizational Chart x Officers and Officials xi FINANCIAL SECTION Independent Auditors' Report 1 - 4 Management's Discussion and Analysis (Unaudited) 5-15 Basic Financial Statements Government-wide Financial Statements Statement of Net Position 16 Statement of Activities 17 Fund Financial Statements Balance Sheet - Governmental Funds 18 - 19 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position 20 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds 21 - 22 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 23 - 24 Statement of Fiduciary Assets and Liabilities - Agency Fund 25 Notes to the Financial Statements 26 - 78 Required Supplementary Information (Unaudited) Multiyear Schedules of Changes in Net Pension Liability and Related Ratios Illinois Municipal Retirement Fund 79 - 80 Multiyear Schedule of Contributions - Illinois Municipal Retirement Fund 81 Multiyear Schedule of the District's Proportionate Share of the Net Pension Liability - Teachers' Retirement System of the State of Illinois 82 - 83 Multiyear Schedule of District Contributions - Teachers' Retirement System of the State of Illinois 84 - 85 Multiyear Schedule of Changes in Total Other Postemployment Benefits (OPEB) Liability and Related Ratios - Retiree Health Plan 86 Multiyear Schedule of the District's Proportionate Share of the Net Other Postemployment Benefit (OPEB) Liability - Teachers' Health Insurance Security Fund 87 Multiyear Schedule of District Contributions - Teachers' Health Insurance Security Fund 88 Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund 89 - 99 Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Operations and Maintenance Fund 100 - 101 Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Transportation Fund 102 - 103 (Continued) -i- Rich Township High School District 227 ANNUAL FINANCIAL REPORT For the Year Ended June 30, 2020 TABLE OF CONTENTS Page FINANCIAL SECTION (Continued) Required Supplementary Information (Unaudited) (Continued) Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Municipal Retirement/Social Security Fund 104 - 106 Notes to the Required Supplementary Information 107 - 112- Supplementary Financial Information Combining Balance Sheet - General Fund 113 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - General Fund 114 - 115 Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Debt Service Fund 116 - 117 Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund 118 Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Fire Prevention and Safety Fund 119 Statement of Changes in Assets and Liabilities - Student Activity Funds 120 STATISTICAL SECTION (Unaudited) Statistical Section Contents 121 Net Position by Component - Last Three Fiscal Years 122 Changes In Net Position - Last Three Fiscal Years 123 Fund Balances of Governmental Funds - Last Three Fiscal Years 124 Governmental Funds Revenues By Source - Last Ten Fiscal Years 125 - 126 Governmental Funds Expenditures and Debt Service Ratio - Last Ten Fiscal Years 127 - 128 Governmental Funds Other Financing Sources and Uses and Net Change in Fund Balances - Last Ten Fiscal Years 129 - 130 Assessed Valuation and Estimated Actual Value of Taxable Property Last Ten Fiscal Years 131 - 132 Property Tax Rates - All Direct and Overlapping Governments - Last Ten Tax Levy Years 133 - 134 Principal Property Taxpayers in the District - Current Tax Year and Nine Years Ago 135 Property Tax Levies and Collections - Last Ten Tax Levy Years 136 - 137 Ratio of Outstanding Debt by Type - Last Ten Fiscal Years 138 - 139 Ratios of General Bonded Debt Outstanding - Last Ten Fiscal Years 140 - 141 Legal Debt Margin Information - Last Ten Fiscal Years 142 - 142 Computation of Direct and Overlapping Debt 144 Demographic and Economic Statistics - Last Ten Years 145 - 146 Principal Employers - Current Year and Nine Years Ago 147 Number of Employees By Type - Last Ten Fiscal Years 148 - 149 Operating Indicators by Function - Last Ten Fiscal Years 150 - 151 School Building Information - Last Ten Fiscal Years 152 - 153 Miscellaneous Statistics 154 (Concluded) -ii- INTRODUCTORY SECTION RICH TOWNSHIP HIGH SCHOOL DISTRICT 227 20550 South Cicero Avenue Matteson, Illinois 60443 708-679-5800 * www.rich227.org ________________________________________________________ February 1, 2021 President, Members of the Board of Education, and Citizens Rich Township High School District 227 20550 South Cicero Ave. Matteson, Illinois 60443 The Rich Township High School District 227 Comprehensive Annual Financial Report for the fiscal year ended June 30, 2020 is submitted herewith. The District’s Business Office Department prepared this report. Responsibility for both the accuracy of the data and the completeness and fairness of the presentation including all disclosures rests with the District. The District believes that the data as presented is accurate in all material aspects; that it is presented in a manner designed to fairly set forth the financial position and results of operations of the District as measured by the financial activity of its various funds; and that all disclosures necessary to enable the reader to gain understanding of the District’s financial affairs have been included. The Comprehensive Annual Financial Report is presented in three sections: introductory, financial (which includes the required supplementary and other supplementary information), and statistical. The introductory section includes this transmittal letter, the District’s organizational chart, and a list of principal officials. The financial section includes the basic financial statements as well as the independent auditors’ report on the financial statements and schedules. The financial section also includes Management’s Discussion and Analysis (MD&A), a narrative introduction and an overview and analysis of the basic financial statements. The statistical section includes selected financial and demographic information, generally presented on a multiyear basis. HISTORY The District is in south suburban Cook County, about 35 miles southwest of downtown Chicago, and covers an area of approximately 33.5 square miles. Rich Township High School District 227 consists of three campuses: Rich East, Rich Central and Rich South. The District’s boundaries include almost all of Rich Township as well as a small portion of Bloom Township. The District serves the communities of Chicago Heights, Country Club Hills, Matteson, Park Forest, Olympia Fields, Richton Park, University Park and Tinley Park. -iii- The District has a rich history of academic success and tenacity. From its inception, the District began out of a need to create a high school for students that resided in Park Forest because no high school existed in the Village. Therefore, if a student wished to attend high school, they had to pay tuition at Bloom or Thornton high schools. The Rich High School, now known as Rich East, was organized by referendum in 1949, by Park Forest community volunteers. The first school to open was Rich East, in 1953, located in Park Forest. The next school to open was Rich Central High School, located in Olympia Fields in 1961 and Rich South, located in Richton Park, later opened in 1972. The Board hired its first employee, Eric R. Baber as Superintendent in 1951. The first teachers were later hired subsequently. The first class was graduated in 1956. The average achievement scores ranked in the top one percent of the nation. At that time, Rich High had been selected by educators as one of the three top schools in the entire Midwest. Now, the Rich Township High School District currently employs 617 individuals and serves 2,737 students in grades 9 through 12 as of June 30, 2020. BOARD OF EDUCATION GOALS The following information provides a summary of the District 227 Goals. In 2017, the Board of Education and its administrators joined with staff, students, and community groups to create at strategic plan, which included the vision and mission statements as well and goals, targets, and strategies. As a result of this collaborative work, the Board of Education envisions a culturally relevant, innovative school district that provides a foundation of opportunities for our students to thrive. The vision aligns with the mission to sustain a focus on students and on student success. The following goal statements were established by the Board in 2017: 1.
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