2019-20 Budget Profile

Shawnee Heights USD 450

School Finance State Department of Education Landon State Office Building 900 SW Jackson Street, Suite 356 Topeka, Kansas 66612-1212

www.ksde.org

2019-20 Budget General Information

Shawnee Heights USD #450 is a suburban/rural school district comprised of 140 square miles in the Topeka metro area and southeastern Shawnee County. However, the tax base is expected to decrease in the coming year when Westar’s Tecumseh Energy Center closes. District residents benefit from employment opportunities throughout the Topeka metro area notably state, city and county government jobs tied to the presence of the state capital and ease of access to downtown via I-70.

USD #450 is the center of learning for approximately 3,650 students in grades through 12th grade. The district’s enrollment has declined over the last three years due to larger graduating classes being replaced with smaller classes. This trend is expected to rebound slightly this year in coming years and as the district increases participation in preschool programs. Four elementary schools, a 7th and 8th grade middle school, and a 9th through 12th grade high school comprise the attendance centers of the district. The district employs approximately 313 certified staff members and 323 classified staff members. Shawnee Heights covers approximately 140 square miles, primarily in Shawnee County with small parcels of land in Osage and Douglas counties. USD #450 is accredited through the Kansas Department of Education.

Board Members

Eric Deitcher, President 862-6227 [email protected] Rocky Busenitz, Vice President 379-5048 [email protected] Joel Manzanares 354-9553 [email protected] Lauren Tice Miller 224-7875 [email protected] Erica Price 379-8888 [email protected] Renae Hansen 221-1734 [email protected] Rosa Cavazos 817-4830 [email protected]

Key Staff

Superintendent: Dr. Martin Stessman Associate Superintendent: Matt Hirsch, Human Resources Director

Business Office Staff: Sara Hoyer, Director of Business & Finance Karen Schulte, Accountant & Board Treasurer Elaine Hughes, Payroll Darca Millard, Accounts Payable

Curriculum & Instruction Staff: Stacey Giebler, Elementary Curriculum Director Stacey Bell, Secondary Curriculum Director Kristin O’Brien, Special Education Director

Other Key Contacts: Blair Anderson, Information Technology Director Nathan Hofstra, Support Services Director Tara Cox, Food Services Director

1

The District’s Accomplishments and Challenges

Accomplishments:

Shawnee Heights students continue to demonstrate high levels of achievement. State assessment scores for all students are consistently high. ACT scores are at or above state and national averages and significantly more students meet college readiness levels in the four core areas than the state or nation. Students show highest achievement in science, reading and math. Nearly two-thirds of all high school students are enrolled in at least one AP or College level course.

The district has made considerable strides in providing professional development and aligning curriculum to the college and career state standards. Curriculum in three core subjects, Math, English Language Arts, and Science are aligned to national standards and supported with state-of-the-art technology and resources. Students in grades 7-12 are equipped with 1:1 iPads, which are seamlessly integrated into the instructional program. Professional development has been provided to teachers in order to move toward a digital curriculum and delivery method.

With additional at-risk funding the district has targeted early intervention and social- emotional needs of students. For the first time this year the district will be offering full day, five days per week preschool to four-year-old students. In addition, the district has employed additional social workers and a behavior interventionalist to connect students and families with services beyond what the district can provide.

Challenges:

Declining enrollment coupled with a decline in state revenue which resulted in large budget reductions over the last decade have resulted in stagnant teacher salaries. The board of education has recently approved a new contract with teachers that provides a substantial increase in salary.

Academically, achievement on state assessments by minority students and students with disabilities continues to lag behind all students even though improvement has been made by these subgroups. Increasing student achievement with a changing student demographic remains the district’s greatest challenge.

2 Supplemental Information for the Following Tables

1. Summary of Total Expenditures by Function (All Funds)

2. Summary of General Fund Expenditures by Function

3. Summary of Supplemental General Fund Expenditures by Function

4. Summary of General and Supplemental General Fund Expenditures by Function

5. Summary of Special Education Fund by Function

6. Instruction Expenditures (1000)

7. Student Support Expenditures (2100)

8. Instructional Support Expenditures (2200)

9. General Administration Expenditures (2300)

10. School Administration Expenditures (2400)

11. Central Services Expenditures (2500)

12. Operations and Maintenance Expenditures (2600)

13. Transportation Expenditures (2700)

14. Other Support Services Expenditures (2900)

15. Food Service Expenditures (3100)

16. Community Services Operations (3300)

17. Capital Improvements (4000)

18. Debt Services (5100)

19. Miscellaneous Information – Transfers (5200)

20. Miscellaneous Information Unencumbered Cash Balance by Fund

21. Reserve Funds Unencumbered Cash Balance

22. Other Information – Enrollment Information

23. Miscellaneous Information Mill Rates by Fund

24. Other Information – Assessed Valuation and Bonded Indebtedness

Note: FTE is the audited enrollment 9/20 and 2/20 (if applicable) and estimated for the budget year, which includes 4yr old at-risk and virtual enrollment. Enrollment does not include non-funded preschool. Beginning 2017-18, full-day Kindergarten is 1.0 FTE. This information is used for calculating Amount Per Pupil for Sumexpen.xlsx and Budget At A Glance (BAG).

3

KSDE Website Information Available

K-12 Statistics (Building, District or State Totals) website below: http://svapp15586.ksde.org/k12/k12.aspx • Attendance / Enrollment Reports • Staff Reports • Graduates / Dropouts Reports • Crime / Violence Reports

School Finance Reports and Publications website below: http://www.ksde.org/Agency/Fiscal-and-Administrative-Services/School-Finance/Reports-and-Publications • Assessed Valuation • Cash Balances • Headcount Enrollment • Mill Levies • Personnel (Certified/Non-Certified) • Salary Reports

Kansas Building Report Card website below: http://ksreportcard.ksde.org/ • Attendance Rate • Graduation Rate • Dropout Rate • School Violence • Assessments o Reading o Mathematics o Writing • Graduates Passing Adv. Science Courses • Graduates Passing Adv. Math Courses

4

Budget at a Glance 2019-20

USD 450 - Shawnee Heights

School Finance Kansas State Department of Education Landon State Office Building 900 SW Jackson Street, Suite 356 Topeka, Kansas 66612-1212

www.ksde.org USD# 450

Summary of Total Expenditures By Function (All Funds)

% % % % % 2017-2018 of 2018-2019 of inc/ 2019-2020 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 21,581,761 52% 22,627,515 52% 5% 25,200,936 52% 11% Student Support Services 2,336,889 6% 2,384,643 5% 2% 2,718,702 6% 14% Instructional Support Services 1,565,208 4% 1,979,838 5% 26% 2,220,775 5% 12% Administration & Support 3,267,846 8% 3,672,943 8% 12% 4,033,557 8% 10% Operations & Maintenance 3,618,710 9% 3,606,274 8% 0% 4,992,146 10% 38% Transportation 2,213,373 5% 1,716,555 4% -22% 1,818,207 4% 6% Food Services 1,862,731 4% 1,945,123 4% 4% 2,132,515 4% 10% Capital Improvements 1,766,344 4% 2,179,482 5% 23% 1,300,000 3% -40% Debt Services 3,291,548 8% 3,355,685 8% 2% 3,407,798 7% 2% Other Costs 273,493 1% 335,303 1% 23% 371,978 1% 11%

Total Expenditures* 41,777,903 100% 43,803,361 100% 5% 48,196,614 100% 10% Amount per Pupil $11,968 $12,658 6% $13,845 9%

Current Expenditures** 34,512,207 100% 36,465,379 100% 6% 40,510,022 100% 11% Amount per Pupil $9,887 $10,538 7% $11,637 10%

Percent of Expenditures Instruction*** (Total Expenditures) 20,609,423 49% 22,033,584 50% 1% 24,565,936 51% 1% Instruction*** (Current Expenditures) 20,609,423 60% 22,033,584 60% 0% 24,565,936 61% 1%

* The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, Preschool-Aged At-Risk, At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Career and Postsecondary Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund.

** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63)

Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also.

Further definition of what goes into each category: Instruction - 1000 Transportation - 2700 Student Support Services - 2100 Food Service - 3100 Instructional Support Services - 2200 Other Costs - 2900 and 3300 Administration & Support - 2300, 2400 and 2500 Capital Improvements - 4000 Operations & Maintenance - 2600 Debt Services - 5100 Transfers - 5200 Summary of Total Expenditures by Function (All Funds) 30,000,000 25,200,936 25,000,000 20,000,000 15,000,000 10,000,000 4,992,146 2017-2018 2,718,702 4,033,557 3,407,798 5,000,000 2,220,775 1,818,207 2,132,515 1,300,000 371,978 2018-2019 0 2019-2020

2 USD# 450

Total Expenditures By Function (All Funds) 2017-2018 2018-2019 2019-2020 Actual Actual Budget Instruction 21,581,761 22,627,515 25,200,936 Student Support 2,336,889 2,384,643 2,718,702 Instructional Support 1,565,208 1,979,838 2,220,775 Administration & Support 3,267,846 3,672,943 4,033,557 Operations & Maintenance 3,618,710 3,606,274 4,992,146 Transportation 2,213,373 1,716,555 1,818,207 Food Services 1,862,731 1,945,123 2,132,515 Capital Improvements 1,766,344 2,179,482 1,300,000 Debt Services 3,291,548 3,355,685 3,407,798 Other Costs 273,493 335,303 371,978 Total Expenditures* 41,777,903 43,803,361 48,196,614

Total Expenditures By Function (All Funds)

50,000,000 48,196,614 45,000,000 40,000,000 35,000,000

30,000,000 25,200,936 2017-2018 25,000,000 2018-2019 20,000,000 15,000,000 2019-2020 10,000,000 4,992,146 4,033,557 3,407,798 2,220,775 2,718,702 2,132,515 1,818,207 1,300,000

5,000,000 371,978 0

*The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, Preschool- Aged At-Risk, At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Career and Postsecondary Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund.

3 USD# 450

Total Expenditures Amount Per Pupil By Function (All Funds) 2017-2018 2018-2019 2019-2020 Actual Actual Budget Instruction 6,183 6,539 7,239 Student Support 669 689 781 Instructional Support 448 572 638 Administration & Support 936 1,061 1,159 Operations & Maintenance 1,037 1,042 1,434 Transportation 634 496 522 Food Services 534 562 613 Capital Improvements 506 630 373 Debt Services 943 970 979 Other Costs 78 97 107 Total Expenditures Per Pupil** 11,968 12,658 13,845 Enrollment (FTE)* 3,490.7 3,460.5 3,481.2

*FTE Enrollment is based on 9/20 and 2/20, including 4yr old at-risk. Beginning in the 2017-18 school year, full- day kindergarten is funded as 1.0 FTE. If the district offered full-day kindergarten in the 2017-18 school year, the 2016-17 kindergarten FTE is funded as 1.0 regardless of attendance. Includes virtual enrollment.

Amount Per Pupil By Function (All Funds) 13,845 14,000

12,000

10,000

8,000 7,239 2017-2018 6,000 2018-2019

4,000 2019-2020 1,434 1,159 979 781

2,000 638 613 522 373 107 0

**The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, Preschool- Aged At-Risk, At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Career and Postsecondary Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund.

4 5 USD# 450 Instruction Expenditures (1000) % % 2017-2018 2018-2019 inc/ 2019-2020 inc/ Actual Actual dec Budget dec

General 6,058,172 7,245,902 20% 7,717,525 7% Federal Funds 434,541 275,377 -37% 561,019 104% Supplemental General 5,543,388 4,975,669 -10% 5,362,278 8% Preschool-Aged At-Risk 0 269,854 0% 283,865 5% At Risk (K-12) 1,599,301 1,956,042 22% 2,074,681 6% Bilingual Education 21,163 10,972 -48% 25,714 134% Virtual Education 35,982 77,481 115% 99,031 28% Capital Outlay 972,338 593,931 -39% 635,000 7% Driver Education 16,926 14,572 -14% 118,300 712% Declining Enrollment 0 0 0% 0 0% Extraordinary School Program 0 0 0% 0 0% Food Service 0 0 0% 0 0% Professional Development 0 0 0% 0 0% Parent Education Program 0 0 0% 0 0% Summer School 0 0 0% 0 0% Special Education 4,506,824 4,952,536 10% 5,280,648 7% Cost of Living 0 0 0% 0 0% Career and Postsecondary Ed. 273,493 326,834 20% 368,332 13% Gifts/Grants 0 49,774 0% 53,490 7% Special Liability 0 0 0% 0 0% School Retirement 0 0 0% 0 0% Extraordinary Growth Facilities 0 0 0% 0 0% Special Reserve 0 0 0% KPERS Spec. Ret. Contribution 1,715,503 1,004,788 -41% 2,621,053 161% Contingency Reserve 0 0 0% Text Book & Student Material 253,864 738,806 191% Activity Fund 150,266 134,977 -10% Bond and Interest #1 0 0 0% 0 0% Bond and Interest #2 0 0 0% 0 0% No-Fund Warrant 0 0 0% 0 0% Special Assessment 0 0 0% 0 0% Temporary Note 0 0 0% 0 0%

SUBTOTAL 21,581,761 22,627,515 5% 25,200,936 11% Enrollment (FTE)* 3,490.7 3,460.5 -1% 3,481.2 1% Amount per Pupil 6,183 6,539 6% 7,239 11%

Adult Education 0 0 0% 0 0% Adult Supplemental Education 0 0 0% 0 0% Special Education Coop 0 0 0% 0 0% TOTAL 21,581,761 22,627,515 5% 25,200,936 11%

Instruction Expenditures 25,200,936 26,000,000 25,000,000 24,000,000 22,627,515 23,000,000 21,581,761 22,000,000 21,000,000 20,000,000 19,000,000 2017-2018 2018-2019 2019-2020

NOTE: Gifts/Grants includes private grants and grants from nonfederal sources.

Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, and Special Education Coop.

*FTE enrollment is based on 9/20 and 2/20, including 4yr old at-risk. Beginning in the 2017-18 school year, full-day kindergarten is funded as 1.0 FTE. If the district offered full-day kindergarten in the 2017-18 school year, the 2016-17 kindergarten FTE is funded as 1.0 regardless of attendance. Includes virtual enrollment.

6 USD 450 Sources of Revenue and Proposed Budget for 2019-20

2019-20 Estimated Sources of Revenue--2019-20 Estimated Amount July 1, 2019 State Federal Local July 1, 2020 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 23,632,043 0 23,632,043 0 0 0 0 XXXXXXXXXX Supplemental General 7,709,092 214,760 4,191,433 0 3,302,899 XXXXXXXXXX Adult Education 0 0 0 0 0 0 0 0 At Risk (4yr Old) 283,865 20,146 0 0 290,000 0 26,281 Adult Supplemental Education 0 0 0 0 0 0 At Risk (K-12) 2,696,644 350,662 0 0 2,413,088 0 67,106 Bilingual Education 93,281 62,084 0 0 72,957 0 41,760 Virtual Education 99,031 37,369 0 91,965 0 30,303 Capital Outlay 4,278,794 2,628,319 830,575 0 159,000 0 1,935,153 1,274,253 Driver Training 122,200 131,275 26,150 0 0 0 25,000 60,225 Declining Enrollment 0 0 0 XXXXXXXXXXX 0 Extraordinary School Program 0 0 0 0 0 0 0 Food Service 2,051,923 224,643 16,880 932,932 0 100,000 965,380 187,912 Professional Development 200,000 189,668 25,000 0 0 155,000 175 169,843 Parent Education Program 0 0 0 0 0 0 0 0 Summer School 0 0 0 0 0 0 0 Special Education 7,351,099 1,338,200 0 1,056,081 0 5,622,672 80,000 745,854 Career and Postsecondary Education 371,978 46,429 6,670 27,246 0 345,000 0 53,367 Special Liability Expense Fund 0 0 0 0 0 0 Special Reserve Fund 0 XXXXXXXXX Gifts and Grants 65,685 16,403 9,000 62,375 22,093 Textbook & Student Materials Revolving 273,150 XXXXXXXXX School Retirement 0 0 0 0 0 Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX KPERS Special Retirement Contribution 3,952,799 0 3,952,799 0 XXXXXXXXX Contingency Reserve 1,486,579 XXXXXXXXX Activity Funds 17,696 XXXXXXXXX Bond and Interest #1 3,407,798 3,400,653 1,567,587 0 0 2,140,493 3,700,935 Bond and Interest #2 0 0 0 0 0 0 0 No Fund Warrant 0 0 0 0 Special Assessment 0 0 0 0 Temporary Note 0 0 0 0 0 Coop Special Education 0 0 0 0 0 0 0 Federal Funds 599,086 -8,634 xxxxxxxxxxx 634,497 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 26,777 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 56,915,318 10,429,402 34,258,137 2,650,756 159,000 9,090,682 8,511,475 6,406,709 Less Transfers 9,090,682 TOTAL Budget Expenditures $47,824,636

Sources of Revenue - - State, Federal, Local

2017-2018 2018-2019 2019-2020 State Revenues 29,612,706 30,007,932 34,258,137 Federal Revenues 2,450,769 2,294,968 2,650,756 Local Revenues* 9,132,711 9,183,062 8,670,475 Total Revenues 41,196,186 41,485,962 45,579,368 Revenues Per Pupil 11,802 11,988 13,093

Effective July 1, 2014 (2014-15 school year) KSA 72-5142 states proceeds from the Ad Valorem taxes levied for the General Fund shall be remitted to the State Treasurer. Such remittance shall be redistributed as state general aid.

*Excludes "Transfers" to avoid duplication of revenue.

7 USD# 450 Enrollment Information

2015-2016 2016-2017 % 2017-2018 % 2018-2019 % 2019-2020 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec

FTE Enrollment (excl. Virtual)* 3,427.0 3,468.4 1% 3,490.7 1% 3,440.5 -1% 3,460.0 1% Number of Students - Free Meals 1,025 953 -7% 979 3% 957 -2% 960 0% Number of Students - Reduced Meals 356 343 -4% 307 -10% 329 7% 340 3%

FTE Enrollment (excl Virtual) for Computing State Foundation Aid

3500.0 3490.7

3480.0 3468.4 3460.0 3460.0 3440.5 3440.0 3427.0

3420.0

3400.0

3380.0 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020

Low Income Students

1200 1025 953 979 957 960 1000

800

600 Free Meals Reduced Meals 356 343 400 307 329 340

200

0 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020

*FTE Enrollment is based on 9/20 and 2/20, including 4yr old at-risk. Beginning 2017-18 school year, full-day kindergarten is funded as 1.0 FTE. If the district offered full-day kindergarten in the 2017-18 school year, the 2016-17 kindergarten FTE is funded as 1.0 regardless of attendance. Virtual enrollment is excluded.

8 USD# 450

Miscellaneous Information Mill Rates by Fund

2017-2018 2018-2019 2019-2020 Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 14.799 13.125 14.423 Adult Education 0.000 0.000 0.000 Capital Outlay 8.000 8.000 8.000 Declining Enrollment 0.000 0.000 0.000 Cost of Living 0.000 0.000 0.000 Special Liability 0.000 0.000 0.000 School Retirement 0.000 0.000 0.000 Extraordinary Growth Facilities 0.000 0.000 0.000 Bond and Interest #1 9.089 9.566 8.739 Bond and Interest #2 0.000 0.000 0.000 No Fund Warrant 0.000 0.000 0.000 Special Assessment 0.000 0.000 0.000 Temporary Note 0.000 0.000 0.000 TOTAL USD 51.888 50.691 51.162 Historical Museum 0.000 0.000 0.000 Public Library Board 0.000 0.000 0.000 Public Library Board & Employee Bnfts 0.000 0.000 0.000 Recreation Commission 0.000 0.000 0.000 Rec Comm Employee Bnfts 0.000 0.000 0.000 TOTAL OTHER 0.000 0.000 0.000

Total USD Mill Rates

80.000 70.000

60.000 51.888 50.691 51.162 50.000 40.000 30.000 20.000 10.000 0.000 2017-2018 2018-2019 2019-2020

9 USD# 450 Other Information

2017-2018 2018-2019 2019-2020 Actual Actual Budget

Assessed Valuation $195,116,997 $211,297,118 $225,699,642

Bonded Indebtedness 33,040,000 30,670,000 28,175,000

10 USD# 450 AVERAGE SALARY

2017-18 Actual 2018-19 Actual 2019-20 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 19.0 1,958,477 103,078 19.0 2,028,240 106,749 20.0 2,062,006 103,100 Teachers (Full Time) 236.2 13,368,633 56,599 236.2 14,160,046 59,949 237.2 14,253,766 60,092 Other Certified (Licensed) Personnel 32.6 1,997,612 61,276 32.6 2,115,869 64,904 33.6 2,192,833 65,263 Classified Personnel 172.7 6,421,658 37,184 177.7 6,609,057 37,192 177.7 7,044,156 39,641 Substitutes/Temporary Help XXXXX 396,326 XXXXXXXXX XXXXX 439,921 XXXXXXXXX XXXXX 310,383 XXXXXXXXX

Average Salary

120,000 103,100 100,000

80,000 60,092 65,263 2017-2018 60,000 39,641 40,000 2018-2019 2019-2020 20,000 0 Administrators (Cert./Non- Teachers (Full Time) Other Certif ied ( Lic.) Classified Personnel Cert.) Personnel

DEFINITIONS Administrators: *Certified (Licensed) - Superintendent; Assistant Superintendent; Administrative Assistants; Principals/ Assistant Principals; Directors/Supervisors Special Education; Directors/Supervisors of Health; Directors/Supervisors of VocEd; Instructional Coordinators/Supervisors; All Other Directors/Supervisors.

** Non-Certified - Assistant Superintendents; Business Managers; Business Services (Directors/Coordinators/Supervisors); Food Service (Directors/Coordinators/Supervisors); Transportation (Directors/Coordinators/Supervisors); Custodial Maintenance (Directors/Coordinators/Supervisors); Other (Directors/Coordinators/Supervisors).

Teachers (Full Time Only): *Practical Arts/Vocational Teachers; Special Education Teachers; Prekindergarten Teachers; Kindergarten Teachers; Reading Specialists/Teachers; All Other Teachers.

Other Certified (Licensed) Personnel: Part-Time Teachers; Library Media Specialists; School Counselors; Clinical or School Psychologists; Speech Pathologists; Audiologists; Nurses (RN); Social Workers.

Classified Personnel: **Attendance Services Staff; Library Media Aides; Security Officers; Regular Education Teacher Aides; Secretarial/Clerical; Special Education Paraprofessionals; Nurses (LPN); Food Service Workers; Custodians; Bus Drivers.

Substitutes/Temporary: **Substitute Teachers, Coaching Assistants and other short term temporary help.

Total Salary: Report total salary including employee reduction plans***, supplemental and extra pay for summer school, and board paid fringe benefits (employer paid)****.

*FTE for Certified Administrators, Teachers and Other Certified (Licensed) Personnel is defined by the local school board. Generally FTE for teachers with a 9-10 month contract should be reported as 1.0; FTE for Principals with a 10-12 month contract should be reported as 1.0; FTE for Superintendents with a 12 month contract should be reported as 1.0.

**FTE of 1.0 for Non-Certified Administrators, Classified Personnel and Substitutes/Temporary should be based upon 2,080 hours.

***Employee reduction plans include benefits received by employees under a Section 125 Salary Reduction Agreement. Does not include social security, workers' compensation, and unemployment insurance.

****Board paid fringe benefits (employer paid) include group life, group health, disability income, accidental death and dismemberment, and hospital surgical, and/or medical expense insurance. Does not include social security, workers' compensation, and unemployment insurance.

11 USD 450 - Shawnee Heights - Summary

Summary of Total Expenditures General and Supplemental General Fund by Function (All Funds) Expenditures by Function

30,000,000 14,000,000 25,000,000 12,000,000 20,000,000 10,000,000 15,000,000 8,000,000 10,000,000 6,000,000 5,000,000 4,000,000 2,000,000 0 0

Instruction Expenditures FTE Enrollment for Budget Authority

26,000,000 3500.0

25,000,000 3480.0

24,000,000 3460.0 3440.0 23,000,000 3420.0 22,000,000 3400.0 21,000,000 3380.0 20,000,000 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 19,000,000 2017-2018 2018-2019 2019-2020

Mill Rates by Fund Average Salary

20.000 120000 18.000 103100 16.000 14.000 100000 12.000 10.000 80000 8.000 60092 65263 6.000 4.000 60000 2.000 39641 0.000 40000

20000

0 Administrators Teachers (Full Time) Other Certified Classified Personnel (Cert./Non-Cert.) (Lic.) Personnel

Total USD Mill Rates Amount Per Pupil By Function (All Funds)

14,000 80.000 12,000 70.000 10,000 60.000 8,000 6,000 50.000 4,000 40.000 2,000 30.000 0 20.000 10.000 0.000 2017-2018 2018-2019 2019-2020 Form 0-135-150 USD# 450 6/2019 USD Form 150 2019-2020 ESTIMATED LEGAL MAXIMUM GENERAL FUND BUDGET

General Fund Budget – Lines 1 through 18

1. 2019-20 Adjusted FTE enrollment (Excludes Preschool-Aged At-Risk.) (from Table I) = 3,490.7

2. Estimated 2019-20 4yr old at risk FTE enrollment (See Footnote(e)) (At-risk students count as .5 FTE) 9/20/19 20.0 + 2/20/20 0.0 = 20.0

3. 2019-20 Total Adjusted FTE Enrollment including 4 yr old at risk (Line 1 + Line 2) = 3,510.7

4. Estimated 2019-20 weighted low enrollment and high enrollment. (from line 3) 3,510.7 x 0.035040 factor (from Table II) = 123.0 (see Footnote (a) and (b)) 5. Estimated 2019-20 Bilingual Weighting = 20.4 A. (9/20/19 Contact Hrs 220.0 + 2/20/20 Contact Hrs 0.0 ) / 6 x 0.395 = 14.5 B. (9/20/19 ELL Headcount 110 + 2/20/20 ELL Hdct 0 ) x .185 = 20.4 Note: Bilingual weighting is based on the higher of contact hours or headcount.

6. Estimated 2019-20 Career Technical Education (CTE) weighting (see Footnote (c)) (9/20/19 CTE contact hrs 475.0 + 2/20/20 contact hrs 0.0 ) / 6 x 0.5 = 39.6

7. Estimated 2019-20 At-Risk Student weighting

9/20/19 Free Lunch 960 + 2/20/20 Free Lunch 0 x 0.484 = 464.6

8. Estimated 2019-20 High-Density At-Risk Student Weighting (from Table V, Line 2) = 8.9

9. Estimated 2019-20 School Facilities Weighting (see Footnote (d)) 9/20/19 School Facilities FTE 0.0 + 2/20/20 School Facilities FTE 0.0 x 0.25 = 0.0

10. Estimated 2019-20 Transportation Weighting (Table III, Line 6) 1,545,087 ÷ $4,436 = 348.3

11. Estimated 2019-20 Ancillary School Facilities Weighting. Amt approved by Board of Tax Appeals. 0 ÷ $4,436 = 0.0

12. Estimated Special Education weighting. Amount of Sp. Ed. Funding (f) 3,509,264 ÷ $4,436 = 791.1

13. Estimated FHSU Math & Science Academy FTE enrollment = 0.0

14. Estimated 2019-20 Virtual State Aid (Table IV, Line 4) = $91,965

15. Estimated 2019-20 operating budget excludes COLA. (Lines 3 through 13 times BASE + Line 14) 5,306.6 x $4,436 + 91965 = $23,632,043

16. Estimated Cost of Living weighting (Must have 31% LOB) $0 ÷ $4,436 = 0.0 (maximum allowed for this district) (Amt district will use, up to the maximum)

17. Total General Fund Budget Authority including Cost of Living. (Form 150 Line 15 + Line 16) 5,306.6 x $4,436 + 91965 = $23,632,043

Local Option Budget -- See Form 155

18. Estimated 2019-20 LOB General Fund budget (excludes Virtual & FHSU weighting & includes higher of 2008-09 Spec Ed or current yr Spec Ed) (Lines 3 through 11 + 16) = 4515.5 x 4558 = $20581649 + 3,509,264 (Spec Ed) = $24,090,913

8/19/19 1:35 PM Form 150 Page 1 TABLE I - KSA 72-5132 USD# 450 1. Does the district qualify for the 3yr Average? NO 2. 9/20/16 Audited FTE enrollment (excludes 4 yr old at-risk and Virtual) = 3,468.4 3. 2/20/17 Audited FTE of new students of military families, not enrolled on 9/20/16. (Excludes 4 yr old at risk) (Must be at least 25 FTE or 1% of Line 2. 0.0 = 0.0 If it doesn't meet criteria then calculates zero.) 4. 9/20/17 Audited FTE enrollment (excludes 4 yr old at-risk and Virtual) = 3,490.7 5. Estimated 2/20/18 Audited FTE of new students of military families, not enrolled on 9/20/17. (Excludes 4 yr old at risk) (Must be at least 25 FTE or 1% of Line 4. 0.0 = 0.0 If it doesn't meet criteria then calculates zero.) 6. 9/20/18 Audited FTE enrollment (excludes 4 yr old at-risk and Virtual) = 3,420.5 7. 2/20/19 Audited FTE of new students of military families, not enrolled on 9/20/18. (Excludes 4 yr old at risk) (Must be at least 25 FTE or 1% of Line 6. 0.0 = 0.0 If it doesn't meet criteria then calculates zero.) 8. Sept. 20, 2016, FTE enrollment plus 2/20/17 FTE (Excludes 4 yr old at risk and virtual.) = 3,468.4 9. Sept. 20, 2017, FTE enrollment plus 2/20/18 FTE (Excludes 4 yr old at risk and virtual.) = 3,490.7

10. Sept. 20, 2018, FTE enrollment plus 2/20/19 FTE (Excludes 4 yr old at risk and virtual.) = 3,420.5

11. 3 YR AVG FTE*: ( 3,468.4 + 3,490.7 + (line 8) (line 9) 3,420.5 )/3= 3,459.9 = 0.0 (line 10) (goes to line 11) * Excludes 4 yr old at risk and virtual; but includes 2/20 military students if they qualify for the Military Provision that year. 12. 2019-20 FTE adjusted enrollment for budget purposes (higher of line 9, 10, or line 9, 10, or 11, if qualified for 3YR AVG). = 3,490.7 13. Total FTE adjusted enrollment. (Goes to page 1, line 1) = 3,490.7

TABLE II - Low and High Enrollment Weighting (KSA 72-5149) Enrollment of District Factor 0 - 99.9 1.014331 100 - 299.9 {[7337 - 9.655 (E - 100)]÷3642.4} -1 300 - 1,621.9 {[5406 - 1.237500 (E - 300)]÷3642.4} -1 1622 and over 0.03504

E' is 2018-19 Adjusted FTE Enrollment (from Page 1, line 3)

EXAMPLE: (FTE of 954.0) {[5406 - 1.237500 (954.0 - 300)]÷3642.4}-1 {[5406 - 1.237500 (654.0)]÷3642.4}-1 {[5406 - 809.325]÷3642.4}-1 {4597.675÷3642.4} -1 1.261991-1 0.261991 TABLE III - Transportation Weighting (KSA 72-5148) 1. Area of district in square miles 9-20-2019. = 140.0

2. All public pupils transported or for whom transportation is being made available 9-20-2019 who reside in the district 2.5 miles or more (Estimated) 2,545.0 + 2-20-20 0.0 = 2,545.0

3. Index of density = Line 2 2,545.0 divided by Line 1 140.0 = 18.179

4. Using index of density (Line 3), determine Per Capita Allowance. = $570 Factor A [BASE Change] 1.0651 Factor B [Transported Students times Per Capita Allowance] $1,450,650 Factor C [Factor B times Constant] $1,450,650 Factor D [Factor C times Factor A] $1,545,087 6. Take higher of 2019-20 Trans. State Aid 1,545,087 or 2016-17 Trans. State Aid 1,434,100 (to Line 10, Page 1) = 1,545,087 In no event shall the transportation weighting of the school district result in the portion of such school district's state foundation aid attributable to the transportation weighting being in excess of 110% of such school district's total expenditures from all funds for transporting students for the immediately preceding school year.

TABLE IV USD# 450 8/19/19 1:35 PM Virtual Enrollment FormWeighting 150 (KSA 72-3715) Page 2 1. Estimated 9/20/19 FTE enrollment for full-time students enrolled in virtual programs. 6.0 X $5,000 = 30,000 2. Estimated 9/20/19 FTE enrollment for part-time students enrolled in virtual programs. 1.0 X $1,700 = 1,700 3. Estimated Virtual Credits* (19 years and older). 85.00 X $709 = 60,265 4. Estimated Virtual State Aid (Lines 1 plus 2 plus 3) = $91,965

*No student shall be counted for more than 6 credits per year.

"Virtual School" means any school or educational program that: (1) Is offered for credit; (2) uses distance-learning technologies which predominately use internet-based methods to deliver instruction; (3) involves instruction that occurs asynchronously with the teacher and pupil in separate locations; (4) requires the pupil to make academic progress toward the next grade level and matriculation from kindergarten through high school graduation; (5) requires the pupil to demonstrate competence in subject matter for each class or subject in which the pupil is enrolled as part of the virtual school; and (6) requires age-appropriate pupils to complete state assessment tests.

TABLE V USD# 450 High At-Risk Weighting Calculation (KSA 72-5151)

1. Estimated 2019-20 Free Lunch Percentage (1B divided by 1A) = 0.00 % A. 9/20/19 + 2/20/20 Headcount (from Open page) = #VALUE! B. 9/20/19 + 2/20/20 Free Lunch Headcount (from Open page) = 960

2. Estimated 2019-20 High-Density At-Risk Student Weighting (higher of 2A or 2B) (goes to Page 1, Line 8) = 8.9 A. USD Level (i or ii) = 0.0 i. High-Density At-Risk >= 50% (1B times 10.5%) = 0.0 ii. High-Density At-Risk >= 35% and < 50% (1B times (#1 minus 35%) times .7) = 0.0 B. SCHOOL Level ***Enter building enrollment on HD-AR_BLDG worksheet*** = 8.9

Page 1 Footnotes:

(a) Weighted FTE enrollment is computed by taking the total clock hours of bilingual students who are enrolled and attending in an approved bilingual class on 9-20-2019 and dividing by 6 (cannot exceed 6 hours for an individual student). Total clock hours 220.0 ÷ 6 x 0.395 = 14.4833 (Record on Line 5)

(b) FTE is computed by taking the total headcount of bilingual students who are enrolled and attending in an approved bilingual class on 9-20-2019 and multiplying by factor of 0.185. Total headcount 110 x 0.185 = 20.3500 (Record on Line 5)

(c) FTE is computed by taking the total clock hours of career and technical education students who are enrolled and attending in an approved vocational class on 9-20-2019 and dividing by 6 (cannot exceed 6 hours for an individual student). Total clock hours 475.0 ÷ 6 = 79.1667 (Record on Line 6)

(d) In order to access new facilities weighting, a USD must have adopted at least a 25% LOB. Only eligible to schools that passed a bond election prior to July 1, 2015 and bond money was used for construction of new facilities or new schools that were built primarily with federal funds on a military reservation located on USD 207 and USD 475.

(e) Four year old at risk students are counted as .5 FTE. USD must be approved by the Kansas State Department of Education.

(f) Comes from form 118 (line 20).

(NOTE: If September 20 falls on a weekend, the following Monday will be the official count date.)

8/19/19 1:35 PM Form 150 Page 3 ADDITIONAL DEFINITION FOR SCHOOL FACILITIES (Must use a minimum LOB listed below to qualify for this provision.) e) School Facilities Definition - School facilities weighting is available for school districts whose adopted local option budget (LOB) is at least 25% for 2014-15 and have constructed an entirely new facility or an addition to an existing facility. Only eligible to schools that had a bond election prior to July 1, 2015 and bond money was used for construction of new facilities or new schools that were built primarily with federal funds on a military reservation located on USD 207 or USD 475.

The determination of weighting will be based upon the number of full-time equivalent (FTE) students that are enrolled and attending in the new facility September 20 (and February 20 for districts qualifying under K.S.A. 72-5139). In the case of school districts that have constructed an addition to existing facilities, the number of students that are enrolled and attending in the new classroom facility will be counted on a full-time equivalent basis (see example 2.) The additional weighting for this provision of the law is applicable for two years only. For a new facility, the FTE is for the entire building (see example 1). For additions to an existing facility, the following calculation would be utilized.

Example #1: (For new buildings.) For a totally new constructed building, the FTE equals the total enrollment FTE for that building.

Headcount FTE Kindergarten 77 77.0 Grade 1 87 87.0 Grade 2 81 81.0 Grade 3 75 75.0 Weighting for example: 320.0 X 0.25 = 80.0 X $4,436 = $354,880

Example #2: (For new additions)

Total number of students in each new classroom Number of class periods (divide by) Full-time equivalent enrollment =

Example: New classroom A = 105 students for the day New classroom B = 154 students for the day New classroom C = 133 students for the day New classroom D = 121 students for the day TOTAL = 513

divide by 7 class periods = 73.3 FTE

Weighting for above example: 73.3 X 0.25 = 18.3 X $4,436 = $81,179

Qualifying for the 3yr Average (Goes to Table I)

1. Did the district receive Federal Impact Aid? = NO 2. Did the district have a military dependent student enrolled during the 2018-19 school year? = YES 3. Did the district decline in enrollment for 2018-19 school year compared to the 2017-18 school year? = YES

Qualifying for Military Provision for 2/20 weightings

Is the 2/20/20 Est. FTE Enrollment 0.0 >=25 or 1% of the 9/20/19 Est. FTE Enrollment 3,440.0 = NO

8/19/19 1:35 PM Form 150 Page 4