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Asa18form.Xls Page 2 Page 2 Page 1 Page 1 A B C D E F G H I J 1 This page must be sent to ISBE Note: For submitting to ISBE, the "Statement of Affairs" can 2 and retained within the district/joint agreement ILLINOIS STATE BOARD OF EDUCATION be submitted as one file to avoid separating worksheets. 3 administrative office for public inspection. School Business Services 4 (217)785-8779 5 ANNUAL STATEMENT OF AFFAIRS FOR THE FISCAL YEAR ENDING 6 June 30, 2018 7 (Section 10-17 of the School Code) 8 9 SCHOOL DISTRICT/JOINT AGREEMENT NAME: Community Unit School District #60 DISTRICT TYPE 10 RCDT NUMBER: 34-049-0600-26 Elementary 11 ADDRESS: 1201 N. Sheridan Road, Waukegan, Il 60085 High School 12 COUNTY: Lake Unit x 1413 NAME OF NEWSPAPER WHERE PUBLISHED: Lake County News Sun 15 ASSURANCE The statement of affairs has been made available in the main administrative office of the school district/joint agreement and the required Annual Statement of Affairs Summary has been published in 16 accordance with Section 10-17 of the School Code. YES 1817 19 CAPITAL ASSETS VALUE SIZE OF DISTRICT IN SQUARE MILES 16 20 WORKS OF ART & HISTORICAL TREASURES NUMBER OF ATTENDANCE CENTERS 23 21 LAND 1,518,042 9 MONTH AVERAGE DAILY ATTENDANCE 13,676 22 BUILDING & BUILDING IMPROVEMENTS 134,370,745 NUMBER OF CERTIFICATED EMPLOYEES 23 SITE IMPROVMENTS & INFRASTRUCTURE 977,215 FULL-TIME 1,261 24 CAPITALIZED EQUIPMENT 11,441,317 PART-TIME 175 25 CONSTRUCTION IN PROGRESS 1,471,112 NUMBER OF NON-CERTIFICATED EMPLOYEES 26 Total 149,778,431 FULL-TIME 668 27 PART-TIME 85 28 NUMBER OF PUPILS ENROLLED PER GRADE TAX RATE BY FUND (IN %) 29 PRE-KINDERGARTEN 539 EDUCATIONAL 3.4591 30 KINDERGARTEN 1,110 OPERATIONS & MAINTENANCE 0.7241 31 FIRST 1,142 BOND & INTEREST 1.3635 32 SECOND 1,167 TRANSPORTATION 0.7763 33 THIRD 1,268 MUNICIPAL RETIREMENT 0.4929 34 FOURTH 1,268 SOCIAL SECURITY 0.4929 35 FIFTH 1,298 WORKING CASH 0.0188 36 SIXTH 1,303 FIRE PREVENTION & SAFETY 0.0918 37 SEVENTH 1,249 TORT IMMUNITY 0.2549 38 EIGHTH 1,216 CAPITAL PROJECTS 0.0000 39 SPECIAL SPECIAL EDUCATION 0.7724 40 Total Elementary 11,560 LEASING 0.0000 41 NINTH 1,182 OTHER 0.0000 42 TENTH 1,179 OTHER 0.0000 43 ELEVENTH 1,313 DISTRICT EQUALIZED ASSESSED VALUATION (EAV) 724,260,971 44 TWELFTH 1,041 EQUALIZED ASSESSED VALUATION PER ADA PUPIL 52,959 0 45 SPECIAL TOTAL LONG-TERM DEBT ALLOWED 99,948,014 ##### 46 Total Secondary 4,715 TOTAL LONG-TERM DEBT OUTSTANDING AS OF June 30, 2018 48,219,581 47 Total District 16,275 PERCENT OF LONG-TERM DEBT OBLIGATED CURRENTLY 48.24% 48 49 ISBE 50-37 (06/2018) ASA18form.xls Page 2 Page 2 A B C D E F G H I J K 1 STATEMENT OF ASSETS AND LIABILITIES 2 AS OF JUNE 30, 2018 3 4 (10) (20) (30) (40) (50) (60) (70) (80) (90) Municipal Acct Operations & Fire Prevention & Description Educational Debt Service Transportation Retirement & Capital Projects Working Cash Tort No Maintenance Safety 5 Social Security 6 CURRENT ASSETS (100) 7 Cash (Accounts 111 thru 115) 30,817,133 4,787,650 1,702,018 5,082,383 931,215 0 25,634,843 0 1,896,467 8 Investments 120 9 Taxes Receivable 130 10 Interfund Receivables 140 1,206,870 1,341,438 11 Intergovernmental Accounts Receivable 150 12 Other Receivables 160 13 Inventory 170 14 Prepaid Items 180 15 Other Current Assets 190 16 Total Current Assets 30,817,133 5,994,520 1,702,018 5,082,383 931,215 0 26,976,281 0 1,896,467 17 CURRENT LIABILITIES (400) 18 Interfund Payables 410 1,224,174 1,206,870 117,264 19 Intergovernmental Accounts Payable 420 20 Other Payable 430 (469) 21 Contracts Payable 440 22 Loans Payable 460 23 Salaries & Benefits Payable 470 4,939 24 Payroll Deductions & Withholdings 480 29,699 857 1,020 25 Deferred Revenues & Other Current Liabilities 490 26 Due to Activity Fund Organizations 493 27 Total Current Liabilities 34,169 1,225,031 0 0 0 1,206,870 0 118,284 0 28 LONG-TERM LIABILITIES (500) 29 Long-Term Debt Payable 511 30 Total Liabilities 34,169 1,225,031 0 0 0 1,206,870 0 118,284 0 31 Reserved Fund Balance 714 4,769,489 1,702,018 5,082,383 931,215 1,896,467 32 Unreserved Fund Balance 730 30,782,964 (1,206,870) 26,976,281 (118,284) 33 Investments in General Fixed Assets 34 Total Liabilities and Fund Balances 30,817,133 5,994,520 1,702,018 5,082,383 931,215 0 26,976,281 0 1,896,467 Page 3 Page 3 A B C D E F G H I J K 1 STATEMENT OF REVENUES RECEIVED/REVENUES, EXPENDITURES DISBURSED/EXPENDITURES, OTHER SOURCES/USES 2 AND CHANGES IN FUND BALANCE - FOR YEAR ENDING JUNE 30, 2018 3 4 (10) (20) (30) (40) (50) (60) (70) (80) (90) Municipal Acct Operations & Fire Prevention & Description Educational Debt Service Transportation Retirement & Capital Projects Working Cash Tort No Maintenance Safety 5 Social Security 6 RECEIPTS/REVENUES 7 Local Sources 1000 37,466,929 5,053,898 9,784,613 6,158,300 6,935,728 0 132,083 1,796,944 652,334 Flow-Through Received/Revenue from One District to 2000 8 Another District 9 State Sources 3000 133,347,994 112,014 7,953,485 293,000 1,979,375 10 Federal Sources 4000 20,920,916 11 Total Direct Receipts/Revenues 191,735,839 5,165,912 9,784,613 14,111,785 6,935,728 293,000 132,083 3,776,319 652,334 12 Rec./Rev. for "On Behalf" Payments 3998 65,455,233 13 Total Receipts/Revenues 257,191,072 5,165,912 9,784,613 14,111,785 6,935,728 293,000 132,083 3,776,319 652,334 14 DISBURSEMENTS/EXPENDITURES 15 Instruction 1000 104,915,169 2,468,003 16 Support Services 2000 59,144,676 9,794,177 10,077,562 4,156,652 1,243,689 3,186,835 2,052,413 17 Community Services 3000 1,007,933 0 0 48,896 18 Payments to Other Districts & Govt Units 4000 63,377 0 0 0 0 0 0 0 19 Debt Services 5000 0 0 9,885,040 0 0 0 0 20 Total Direct Disbursements/Expenditures 165,131,155 9,794,177 9,885,040 10,077,562 6,673,551 1,243,689 3,186,835 2,052,413 21 Disb./Expend. for "On Behalf" Payments 4180 65,455,233 0 0 0 0 0 0 0 22 Total Disbursements/Expenditures 230,586,388 9,794,177 9,885,040 10,077,562 6,673,551 1,243,689 3,186,835 2,052,413 Excess of Direct Receipts/Revenues Over (Under) 23 Direct Disbursements/Expenditures 26,604,684 (4,628,265) (100,427) 4,034,223 262,177 (950,689) 132,083 589,484 (1,400,079) 24 Other Sources of Funds 7000 13,361,300 216,895 6,800,000 2,600,000 25 Other Uses of Funds 8000 207,035 6,809,660 3,800,000 3,561,300 0 2,600,000 6,000,000 0 0 26 Total Other Sources/Uses of Funds (207,035) 6,551,640 (3,583,105) (3,561,300) 0 4,200,000 (6,000,000) 0 2,600,000 Excess of Receipts/Revenues & Other Sources of Funds (Over/Under) Expenditures/Disbursements & Other Uses of 27 Funds 26,397,649 1,923,375 (3,683,532) 472,923 262,177 3,249,311 (5,867,917) 589,484 1,199,921 28 Beginning Fund Balances - July 1, 2017 4,385,315 2,846,114 5,385,750 4,609,460 669,038 (4,456,181) 32,844,198 (707,768) 696,546 Other Changes in Fund Balances Increases 29 (Decreases) 30 Ending Fund Balances June 30, 2018 30,782,964 4,769,489 1,702,218 5,082,383 931,215 (1,206,870) 26,976,281 (118,284) 1,896,467 Page 4 Page 4 A B C D E F G H I J K L M 1 ANNUAL STATEMENT OF AFFAIRS SUMMARY FOR FISCAL YEAR ENDING JUNE 30, 2018 2 3 The summary must be published in the local newspaper. 4 Copies of the detailed Annual Statement of Affairs for the Fiscal Year Ending June 30, 2018 will be available for public inspection in the school district/joint agreement administrative office by December 1, annually. Individuals wanting to 5 review this Annual Statement of Affairs should contact: 6 Community Unit School District #60 1201 N. Sheridan Road, Waukegan, Il 60085 224-303-1151 8 - 5 PM School District/Joint Agreement Name Address Telephone Office Hours 7 8 Also by January 15, annually the detailed Annual Statement of Affairs for the Fiscal Year Ending June 30, 2018, will be posted on the Illinois State Board of Education's website@ www.isbe.net. 9 10 SUMMARY: The following is the Annual Statement of Affairs Summary that is required to be published by the school district/joint agreement for the past fiscal year. 11 12 Statement of Operations as of June 30, 2018 Municipal Operations & Fire Prevention & Educational Debt Services Transportation Retirement/Social Capital Projects Working Cash Tort Maintenance Safety 13 Security 14 Local Sources 1000 37,466,929 5,053,898 9,784,613 6,158,300 6,935,728 0 132,083 1,796,944 652,334 Flow-Through Receipts/Revenues from One 2000 15 District to Another District 0 0 0 0 16 State Sources 3000 133,347,994 112,014 0 7,953,485 0 293,000 0 1,979,375 0 17 Federal Sources 4000 20,920,916 0 0 0 0 0 0 0 0 18 Total Direct Receipts/Revenues 191,735,839 5,165,912 9,784,613 14,111,785 6,935,728 293,000 132,083 3,776,319 652,334 19 Total Direct Disbursements/Expenditures 165,131,155 9,794,177 9,885,040 10,077,562 6,673,551 1,243,689 3,186,835 2,052,413 20 Other Sources/Uses of Funds (207,035) 6,551,640 (3,583,105) (3,561,300) 0 4,200,000 (6,000,000) 0 2,600,000 21 Beginning Fund Balances - July 1, 2017 4,385,315 2,846,114 5,385,750 4,609,460 669,038 (4,456,181) 32,844,198 (707,768) 696,546 22 Other Changes in Fund Balances 0 0 0 0 0 0 0 0 0 23 Ending Fund Balances June 30, 2018 30,782,964 4,769,489 1,702,218 5,082,383 931,215 (1,206,870) 26,976,281 (118,284) 1,896,467 Page 5 Page 5 A B C D E F G 1 SALARY SCHEDULE OF GROSS PAYMENTS FOR CERTIFICATED PERSONNEL AND NON-CERTIFICATED PERSONNEL 2 3 This listing must be published in the local newspaper, sent to ISBE, and retained 4 within your district/joint agreement administrative office for public inspection.
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