Thank you for reviewing the 27J Schools annual budget for the 2024‐2025 school year. The 2023‐2024 school year budget was buoyed by a significant community investment through the 2022 mill levy override. This community investment of $17.74 million had a direct impact on teachers and school support staff salaries, the safety of our students, and the newly opened STEM/CTE centers at each of our 27J comprehensive high schools. As a result, 27J staff turnover is at a ten year low of 13 percent. Every 27J school has an armed security presence. Our STEM/CTE campuses have the teachers and supply investments to ensure every student has the opportunity to gain industry and career‐ focused job‐ready skills.
As our team prepared for the 2024‐2025 school year, we have again used our mission of “In partnership with our families and the community, we empower EVERY student today to take control of their future tomorrow” to guide our decisions.
We have been intentional to increase compensation for the teachers and school support staff that serve our students every day. Our beginning teacher salary will increase from $52,002 to $55,121. We will invest in our schools with an additional 47 educators beyond staffing increases associated with student growth. These investments are largely targeted to support culturally and linguistically diverse (CLD) and special education students.
Our transportation department will receive additional funding for more buses, drivers, and maintenance staff to provide transportation for more students who need it. These additions align with our continued growth in student enrollment.
We made investments in various departments including facilities, grounds, transportation, technology, finance, and communication to provide greater responsiveness, and client service, to responsibly protect assets. From 2017 through 2023, the district invested nearly every dollar in our schools through class size reduction, additional counselors, CLD assistance, and special education support. We are finally able to invest in our essential departments so we can better support school staff and our community.
We are very thankful for the involvement of and leadership of our community members on the Bond Oversight and Mill Levy Oversight committees, who ensure taxpayer investments achieve the ballot promises to our community. Their diligent oversight of the $515 million bond issue election of 2021 and the 2022 mill levy totaling $24 million to help ensure our long‐term success for students in Brighton, Thornton and Commerce City.
The 27J Schools Board of Education is committed to the School District’s overall success and improvement. The central focus of all meetings and discussions will be on establishing, monitoring, and supporting the District’s goals. We will actively engage all segments of our community in this ongoing focus and provide an instructional program to assure that our students meet or exceed the highest and most rigorous standards.
Org chart for School District 27J. Graphic depicts the 27J Community at the top, followed by the Board of Education, which is then followed by Dr. Chris Fiedler, Superindtendent of Schools. There are then nine branches from Dr. Fiedler, the first of which is Janelle Asmus, Director of Communications. The second branch from Dr. Fiedler is Kenlyn Newman, from the division titled CHARTER LIASION SERVICES. The third branch from Dr. Fiedler is Lynnn Ann Sheats, Administrative Assistant. The fourth branch from Dr. Fiedler is Stacey Yoshimoto, Chief Financial Officer. In this branch are four more sequential branches, titled FINANCE, BUDGET, PAYROLL, and CHILD CARE. The fifth branch from Dr. Fiedler is William Pierce, Chief Academic Officer. In this branch are six more sequential branches, titled PRINCIPALS, CURRICULUM AND INSTRUCTION, SPECIAL EDUCATION, CAREER/TECHNICAL EDUCATION, GRANTS & ASSESSMENT, and INTERVENTION SERVICES. The sixth branch from Dr. Fiedler is listed as VACANT, General Counsel. The seventh branch from Dr. Fiedler is Terry Lucero, Chief Operating Officer. In this branch are six more sequential branches, titled PLANNING, FACILITIES, TRANSPORTATION, NUTRITION SERVICES, CRISIS MANAGEMENT, and CONSTRUCTION. The eigth branch from Dr. Fiedler is Jeremy Heide, Chief Information Officer. In this branch are three more sequential branches, titled NETWORK MANAGEMENT, STUDENT SYSTEMS MANAGEMENT, and T.R.A.C.E. HELPDESK. The ninth branch from Dr. Fiedler is Michael clow, Chief Human Resources Officer. In this branch are five more sequential branches, titled COMPENSATION ADMINISTRATION, BENEFITS ADMINISTRATION, RECRUITING & ONBOARDING, EMPLOYEE WELLNESS, and SUBSTITUTES.
In partnership with our families and the community, 27J Schools empowers every student today to take control of their future tomorrow.
27J Schools was formed in 1959 upon the reorganization and consolidation of several former school districts. 27J
Schools is located northeast of the Denver, Colorado metropolitan area and encompasses about 212.4 square
miles in northwest Adams County, northeast Broomfield County and southwest Weld County and serves a
population of about 110,000. The District is the only school district serving the city of Brighton and also serves
segments of the cities of Thornton and Commerce City, in addition to the surrounding unincorporated and
generally rural areas.
27J Schools is the thirteenth largest in Colorado (among 186 school districts) in terms of enrollment and the
second largest in Adams County. During the 2023-2024 school year the District served over 20,000 students. The
District has 13 elementary schools, five middle schools, one K-8 school, four high schools (three comprehensive
high schools and one alternative high school), an online school and six charter schools.
The District provides a full and challenging range of educational programs and services authorized by Colorado
State Statute including kindergarten through grade twelve education in elementary, middle, and high schools;
Special Education; Vocational Education; an Online Education program; English as a Second Language Education;
Gifted and Talented; and numerous other educational and support programs.
In addition, the District offers preschool programs through the Universal Preschool Program (UPK) and provides
educational programming for the residents of the Prairie Vista Youth Services Center (PVYSC). The PVYSC serves
students from fourteen school districts across Adams County by offering language arts, math, science, social
studies and art. Additionally, students with special needs are provided additional educational support. For those
students who are 17 and meet the appropriate academic requirements, the teaching staff offers a chance to
complete a GED program.
Beginning August 2018, 27J Schools made the transition to a four-day student contact week. Students attend
classes Tuesday-Friday. All 27J Schools are closed on Monday. Administrative staff remains on a five-day work
week.
In 1980, Colorado spent $506 more per student than the national average.
Gallagher Amendment
Residental assessment rate to be adjusted every two years, and the state will adjust property tax assessment rates to maintain proportional relatonship between revenue raised from residential and business property (business representing 55% and residential 45%).
1985 RAR (Residential Assessment Rate) Set to 21%
In 1985, 54% of K-12 funding was local; 46% was state level
1992 TABOR (Taxpayer's Bill of Rights), RAR 12.86%, average mill levy = 38 mills
Set limits on amount of revenue that can be collected by state and local governments, imposed a limit on property taxes and eliminated the ability of elected officials to increase revenue or change property assessment rates.
1994 School Finance Act
Determines how most of the funding from state and local tax collecƟons are distributed across Colorado’s 178 school districts through a formula reflecting student and district characteristics, attempting to make adjustments for equity.
2000 Amendment 23
Established minimum increase in “base” per‐pupil funding by at least the rate of inflation and created the State Education Fund with the goal of catching K‐12 funding up to 1988‐89 levels adjusted for inflation.
2005 Referendum C
Allowed Colorado to retain and spend revenue collected above TABOR limit for five years and allows the state to retain and spend all revenue up to a “cap”, which is equal to the previous year’s revenue allowance plus inflation and population growth.
2007 Mill Stabilization
SB07‐199 fixed the 1994 school finance law that automatically cut local property taxes (mill levies) when collections were estimated to exceed TABOR provision on property tax collections.
2009 "Budget Stabilization Factor"
A tool for subtracting funding from the school finance formula, cutting funding for school districts to help balance the state budget.
2019 RAR 7.5%, average mill levy = 20 mills
2021
In 2021, figures show Colorado spends $2,277 less per student than the national average. From CSFP, the inflation adjusted, per-pupil spending (2021) for Colorado is $11,966, and $14,243 for the nation.
In 2021, K-12 education funding in Colorado is comprised of 51% Local, 12% Federal, and 37% State.
The budget amounts and document originally approved by the Board of Education at the beginning of the budget year which consolidates all beginning-of-the-year operating appropriations.
Allocation
A part of a lump-sum appropriation which is designated for expenditure for special purposes, activities, or objects.
Amended Budget
The budget which includes changes to the Adopted Budget that are approved by the Board of Education and transfer within the authority of management.
Appropriation
A specific amount of money authorized by the Board of Education for the purchase of goods and services. This represents the annual spending plan for the School District.
Audit
Examination conducted by an outside accountant, or firm, of the utilization of the District’s resources. An audit tests the accounting system to determine the extent to which internal accounting controls are both available and being used within governing regulations.
Bond
A certificate of debt issued by the School District guaranteeing payment of the original investment plus interest by a specified future date. This is associated only with costs for capital facilities.
Budget
Annual financial plan that identifies revenues, specifies the type and level of services to be provided, and establishes the amount of money which can be spent. This is a preplan to the appropriation and is used by the District in establishing annual millage rates.
Budget Stabilization Factor
A calculation tool adopted by the state’s General Assembly in fiscal year 2010-2011 that allows the state to reduce program funding within the current laws in order to balance their budget.
Career & Technical Education (CTE)
Programs specializing in skilled trades, applied sciences, modern technologies, and career preparation.
Cash in Lieu of Land
Money received from the City of Brighton comes from an intergovernmental agreement that charges nonresidential developers or residential builders as part of their building permit fees for a fair market contribution in lieu of land dedicated to the School District. The District will use all funds it receives for the acquisition, planning, and development or expansion of school sites within its boundaries.
Colorado Department of Education (CDE)
State agency overseeing Colorado preschool-12th grade public education, adult literacy programs, and state libraries.
Coronavirus Aid, Relief and Economic Security (CARES) Act
Through the Coronavirus Relief Fund, the CARES Act provides for payments to State, Local and Tribal governments navigating the impact of the COVID-19 outbreak.
Debt Service
The payment of principal and interest on borrowed funds such as bonds.
Education Services Center (ESC)
The central administrative offices of the District.
Elementary and Secondary School Emergency Relief Fund (ESSER)
Established as part of the Education Stabilization Fund in the CARES Act, State Educational Agencies award subgrants to local educational agencies to address the impact Coronavirus Disease 2019 (COVID-19) has had, and continues to have, on elementary and secondary schools across the Nation.
English Language Proficiency Act (ELPA)
A state funded program that provides financial and technical assistance to school districts implementing programs to serve the needs of students whose dominant language is not English.
Fiscal Year
Any period of 12 consecutive months designated as the budget year. The School District’s budget year begins July 1 and ends June 30.
Fund
A self-balancing set of accounts to record revenues and expenditures associated with a specific purpose
Fund Balance
The fund equity of a government fund, which is the difference between governmental fund assets and
liabilities. They are classified as non-spendable, restricted, committed, assigned and unassigned which depicts the relative
strength of the spending constraints placed on the purposes for which resources can be used.
Grant
A financial award from a federal, state, or local government agency, or any private foundation, corporation, or
organization, which is given for specific purposes or to which specific performance requirements exist, and is generally
solicited through a process of written application.
IDEA B
A federal grant program governed by The Individuals with Disabilities Education Act providing free and appropriate
educational services to children with disabilities.
Medicaid
A health program which provides benefits to eligible low-income adults, children, pregnant women, elderly
adults, and people with disabilities. Medicaid is jointly funded by a federal-state partnership and administered by states
according to federal requirements.
Mill Levy
The tax rate on real property per thousand dollars of assessed property value.
Mill Levy Override
The process of districts raising additional property tax revenues by additional mill levy with voter
approval.
Object
The account code within the chart of accounts used to classify type of expenditures: salaries, benefits, purchased
services, supplies, property, and other.
Per-Pupil Funding
The amount of program funding of a Colorado school district for any budget year, divided by the funded
pupil count of the district.
Property Tax
The general property tax is levied on land and buildings located within the School District. Every owner of
private and business property in the District, including public utilities, pays this tax. Property owned by governmental,
charitable, and religious institutions is exempt from taxation.
Purchased Services
Purchased Services include contracted services, utilities, staff training, maintenance, and repair items,
and legal services that are not otherwise on the District’s payroll.
Salaries and Wages
Payments made to District employees for work performed.
Specific Ownership Tax (SOT)
An annual tax imposed on each taxable item of certain classified personal property, such as
motor vehicles, on which tax is computed in accordance with state schedules applicable to each sale of personal property.
Source
The account code within the chart of accounts used to classify type of revenues: local, intermediate, state, federal,
and other.
Supplies and Materials
Supplies and materials include textbooks, library books, and other instructional materials, office
supplies, building maintenance parts, gasoline, tires, and custodial supplies. With the exception of some unique areas, such
as maintenance supplies and transportation-related expenses, most materials are in relation to the student population.
Title
A federal grant program that provides financial assistance to educational agencies and schools with high numbers or
high percentages of children from low-income families to help ensure that all children meet challenging state academic
standards.
Total Program Funding
The financial base of support for public education for school districts as calculated by the Public
School Finance Act of 1994, as amended. This funding consists of property tax, specific ownership tax, and state aid.
Transfer
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.
Universal Preschool Program (UPK)
State-funded early childhood education program that provides the opportunity for
eligible children to attend half-day or full-day preschool.
Budget process allocates State and Local funds to schools by these key principles:
Maximize resources in direct instruction and support of students.
Student to Teacher ratios:
Elementary 19:1
Middle 20:1
High 21:1
Elementary
Northeast
South
Southeast
Henderson
Thimmig
Pennock
Second
Creek
West Ridge
Turnberry
Brantner
Reunion
Padilla
Southlawn
K-8
Discovery Magnet School
Middle
Overland Trail
Vikan
Prairie View
Stuart
Quist
27J Online Academy
High
Brighton
Prairie View
Riverdale Ridge
Innovations & Options
27J Online Academy
Charters
Landmark
Belle Creek
Eagle Ridge
Bromley East
Foundations
STEAD
Other
Prairie Vista Youth Services Center
Colorado Connections Academy
Focus on enrollment growth and add resources to support program changes. Enrollment growth continues to be a main aspect of the District’s budget considerations. With growth, our mission becomes even more critical so students receive more focused instruction. We have made direct investments at the Elementary, Middle, and High school levels in the previous four years to reach the above ratios. With the growth we project for this upcoming school year, we will hire an additional 20 certified staff to obtain and maintain these ratios.
With the exception of COVID‐19‐impacted school years of 2021 and 2022, 27J has increased its enrollment by 450+ K‐12 students each year since fiscal year 2017 and we are projecting to continue at or above that number for at least the next five years. This is demonstrated in the following two graphs for growth in total and across school levels. Growth in K‐12 enrollment of 507, 123, 959, 2,242 and 448 from 2020 to 2024 comes out to a total increase of 4,723 additional students to the District over those five years.
The first graph shows the total District enrollment broken down between three categories: District‐managed schools, charter schools, and other educational facilities. The other educational facilities category was created due to the addition of the multi‐district contract school, Colorado Connections academy in fiscal year 2023.
Bar chart with title 'Total District Enrollment *FY 25-28 Projected'. Vertical axis shows unitless scale from 5,000 to 30,000 in 5,000 increments; and years 2018 through 2028 on the x axis in 1 year increments. For each of the eleven years, fractional components are depicted as Charter, District Managed, and Other. For 2018, hcarter corresponds with 3,910, District Managed corresponds with 13,259, and Other is not included; for 2019, Charter corresponds with 3,951, District Managed corresponds with 14,074, and Other is not included; for 2020, Charter corresponds with 3,892, District Managed corresponds with 14,640, and Other is not included; for 2021, Charter corresponds with 3,870, District Managed corresponds with 14,785, and Other is not included; for 2022, Charter corresponds with 3,971, District Managed corresponds with 15,643, and Other is not included; for 2023, Charter corresponds with 4,112, District Managed corresponds with 15,990, and Other corresponds with 1,754; for 2024, Charter corresponds with 4,279, District Managed corresponds with 16,382, and Other corresponds with 1,683; for 2025, Charter corresponds with 4,408, District Managed corresponds with 16,828, and Other corresponds with 1,683; for 2026, Charter corresponds with 5,010, District Managed corresponds with 16,836, and Other corresponds with 1,683; for 2027, Charter corresponds with 5,087, District Managed corresponds with 17,240, and Other corresponds with 1,683; for 2028, Charter corresponds with 5,076, District Managed corresponds with 17,731, and Other corresponds with 1,683;
The second graph shows the year‐over‐year distribution of all students across each District‐managed school level, at our District charter schools, and at the other educational facilities within the District.
Bar chart with title 'K-12 Enrollment by School Level *FY 25 projected'. Chart has unitless Y axis from zero to 8,000 in increments of 1,000 and six clusters on the X axis labeled as Elementary, K-8, Middle, High, Charter, and Other. Each cluster has a bar for each year from 2021 through 2025. For the Elementary cluster, 2021 equals approximately 6,250, 2022 approximately 6,600, 2023 approximately 6,900, 2024 approximately 6,700, and 2025 approximately 6,850. For the K-8 cluster, years 2021-2023 are not shown, 2021 equals approximately 600 for 2024, and 2025 approximately 700. For the Middle cluster, 2021 equals approximately 3,500, 2022 approximately 3,900, 2023 approximately 3,800, 2024 approximately 3,750, and 2025 approximately 3,800. For the High cluster, 2021 equals approximately 4,950, 2022 approximately 5,100, 2023 approximately 5,300, 2024 approximately 5,400, and 2025 approximately 5,550. For the Charter cluster, 2021 equals approximately 3,900, 2022 approximately 3,950, 2023 approximately 4,050, 2024 approximately 4,200, and 2025 approximately 4,400. For the Other cluster, years 2021-2022 are not shown, 2023 equals approximately 1,800, 2024 approximately 1,750, and 2025 approximately 1,750.
We have experienced a consistent increase to total District enrollment and we project that trend to continue. Charter enrollment has also seen a consistent increase since fiscal year 2022 with the addition of the STEAD School. We anticipate this trend to continue as the STEAD School adds additional grade levels.
With the aforementioned growth comes capacity constraints. The three graphs below show each school’s yearly enrollment compared to its respective capacity. We have been able to avoid the schools exceeding their capacity due to voter‐approved bond issuances. This allowed us to build new schools in high areas of growth and alleviate capacity constraints. From the 2015, 2017, and 2021 bond elections, we have opened Riverdale Ridge High, Reunion Elementary, Quist Middle, Padilla Elementary, Southlawn Elementary, and K‐8 Discovery Magnet School. The impact new schools have on the over‐populated schools is immediate and is evidenced within the graphs below by school level. The most recent bond election passed in 2021 will enable 27J to continue to be proactive about adding educational space for the consistent growth we expect through the next five years, specifically with the addition of a new middle school and high school.
Bar chart with title 'Enrollment vs Capacity Comparison by Year: Elementary (K-5) *FY 25 Projected'. Chart has unitless Y axis from zero to 1,000 in increments of 200 and fourteen clusters on the X axis labeled for Elementary Schools Brantner, Henderson, North, Northeast, Padilla, Pennock, Reunion, Second Creek, South, Southeast, Southlawn, Thimmig, Turnberry, and West Ridge. There are five bars corresponding to each cluster associated with each year from 2021 through 2025, except where noted. Each cluster also has a dot above the bars indicating school capacity. For Brantner, 2021 corresponds with approximately 620, 2022 approximately 630, 2023 approximately 610, 2024 approximately 450, 2025 approximately 460, and overall capacity approximately 780. For Henderson, 2021 corresponds with approximately 300, 2022 approximately 320, 2023 approximately 310, 2024 approximately 310, 2025 approximately 340, and overall capacity approximately 640. For North, 2021 corresponds with approximately 210, other years are not shown, and overall capacity approximately 0. For Northeast, 2021 corresponds with approximately 510, 2022 approximately 480, 2023 approximately 450, 2024 approximately 435, 2025 approximately 425, and overall capacity approximately 800. For Padilla, 2021 is not shown, 2022 corresponds with approximately 350, 2023 approximately 475, 2024 approximately 550, 2025 approximately 590, and overall capacity approximately 680. For Pennock, 2021 corresponds with approximately 580, 2022 approximately 580, 2023 approximately 560, 2024 approximately 560, 2025 approximately 580, and overall capacity approximately 850. For Reunion, 2021 corresponds with approximately 700, 2022 approximately 740, 2023 approximately 720, 2024 approximately 700, 2025 approximately 710, and overall capacity approximately 790. For Second Creek, 2021 corresponds with approximately 700, 2022 approximately 810, 2023 approximately 620, 2024 approximately 580, 2025 approximately 620, and overall capacity approximately 820. For South, 2021 corresponds with approximately 380, 2022 approximately 360, 2023 approximately 320, 2024 approximately 290, 2025 approximately 290, and overall capacity approximately 580. For Southeast, 2021 corresponds with approximately 450, 2022 approximately 460, 2023 approximately 480, 2024 approximately 460, 2025 approximately 490, and overall capacity approximately 700. For Southlawn, years 2021-2022 are not shown, 2023 corresponds with approximately 380, 2024 approximately 460, 2025 approximately 500, and overall capacity approximately 710. For Thimmig, 2021 corresponds with approximately 540, 2022 approximately 500, 2023 approximately 470, 2024 approximately 440, 2025 approximately 450, and overall capacity approximately 850. For Turnberry, 2021 corresponds with approximately 650, 2022 approximately 670, 2023 approximately 700, 2024 approximately 700, 2025 approximately 710, and overall capacity approximately 850. For Westridge, 2021 corresponds with approximately 700, 2022 approximately 720, 2023 approximately 780, 2024 approximately 660, 2025 approximately 660, and overall capacity approximately 850.
Bar chart with title 'Enrollment vs Capacity Comparison by Year: Middle School *FY 25 Projected'. Chart has unitless Y axis from zero to 1,200 in increments of 200 and five clusters on the X axis labeled for Middle Schools Overland Trail, Prairie View, Quist, Stuart, and Vikan. There are five bars corresponding to each cluster associated with each year from 2021 through 2025, except where noted. Each cluster also has a dot above the bars indicating school capacity. For Overland Trail, 2021 corresponds with approximately 590, 2022 approximately 560, 2023 approximately 520, 2024 approximately 560, 2025 approximately 590, and overall capacity approximately 780. For Prairie View, 2021 corresponds with approximately 640, 2022 approximately 650, 2023 approximately 650, 2024 approximately 680, 2025 approximately 730, and overall capacity approximately 820. For Quist, 2021 corresponds with approximately 890, 2022 approximately 920, 2023 approximately 930, 2024 approximately 820, 2025 approximately 820, and overall capacity approximately 1,040. For Stuart, 2021 corresponds with approximately 750, 2022 approximately 760, 2023 approximately 790, 2024 approximately 760, 2025 approximately 800, and overall capacity approximately 820. For Vikan, 2021 corresponds with approximately 640, 2022 approximately 640, 2023 approximately 580, 2024 approximately 560, 2025 approximately 520, and overall capacity approximately 750.
Bar chart with title 'Enrollment vs Capacity Comparison by Year: High School *FY 25 Projected'. Chart has unitless Y axis from zero to 2,500 in increments of 500 and four clusters on the X axis labeled for High Schools Brighton, Prairie View, Riverdale Ridge, and Innovations & Options. There are five bars corresponding to each cluster associated with each year from 2021 through 2025, except where noted. Each cluster also has a dot above the bars indicating school capacity. For Brighton, 2021 corresponds with approximately 1,850, 2022 approximately 1,900, 2023 approximately 1,850, 2024 approximately 1,775, 2025 approximately 1,750, and overall capacity approximately 2,100. For Prairie View, 2021 corresponds with approximately 1,700, 2022 approximately 1,720, 2023 approximately 1,780, 2024 approximately 1,760, 2025 approximately 1,740, and overall capacity approximately 2,200. For Riverdale Ridge, 2021 corresponds with approximately 1,200, 2022 approximately 1,375, 2023 approximately 1,480, 2024 approximately 1,680, 2025 approximately 1,750, and overall capacity approximately 2,000. For Innovations & Options, 2021 corresponds with approximately 240, 2022 approximately 230, 2023 approximately 220, 2024 approximately 230, 2025 approximately 230, and overall capacity approximately 400.
The Colorado School Finance Act outlines the Total Program funding formula used to determine a per‐pupil funding level for each school district. The Total Program funding includes a base amount plus additional factors which compensates for financial differences among districts such as cost of living, size of the district and personnel costs. In addition to these factors, funding is also allocated for at‐risk and on‐line pupil counts.
The following outlines 27J Schools Total Program funding formula components:
Item
Amount
Funded K‐12 Pupil Count for fiscal year 2024‐2025
22,919
Per‐Pupil Funding
$11,224
Budget Stabilization Factor $0
For Fiscal year 2024‐2025, The School Finance Act includes the elimination of the Budget Stabilization Factor.
Since 2010, the Budget Stabilization Factor has decreased the District's revenue by over $200 million.
Total Program Funding and Available Resources
The District receives revenue from a variety of state and local sources. The largest of these sources is state equalization which accounts for 48.7% of Total Program funding and 48.7% of total available resources for fiscal year 2024‐2025. In addition to Total Program funding, the District has two voter‐approved mill levy overrides. A 2002 override for $750,000 and a 2022 override for a maximum of 8 mills. In 2024‐2025 the 2022 Mill Levy Override is projected to provide an additional $24,200,380 which calculates to be $1,138/student for school year 2024‐2025.
Pie chart with regions corresponding to program funding. Beginnning Fund Balance corresponds with 14.9%, Property Taxes corresponds with 24.3%; Mill Levy Override corresponds with 7.1%; Specific Ownership Tax corresponds with 1.9%; Miscellaneous corresponds with 0.6%; State Equalization corresponds with 48.7%; and State Categorical corresponds to 2.5%;
In‐District Enrollment projections, as compared to last year's October count, increased by 1,625 students.
Per‐pupil funding is $11,224, a $783 per student year‐over‐year increase.
Changes from Amended Budget FY 2023-2024
Total Available Resources
Amount Increase (Decrease)
Percentage Increase (Decrease)
Beginning Fund Balance
$363,905
0.7%
Property Taxes
NA
0.0%
Specific Ownership Taxes
$1,305,872
26.1%
State Equalization
$16,451,928
11.0%
State Categorical
NA
0.0%
Other Resources
$473,905
60.8%
Sum Total Available Resources
$18,945,178
5.9%
Total Expenditures, Transfers and Reserves
Amount Increase (Decrease)
Percentage Increase (Decrease)
Salaries and Benefits
$8,409,425
4.9%
Services and Supplies
($5,573,530)
-15.4%
Transfers
$11,395,391
14.6%
TABOR and BOE Reserves
$134,441
1.1%
Other Reserves
$4,579,451
19.4%
Sum Total Expenditures, Transfers and Reserves
$18,945,178
5.9%
Budgeted salaries and benefits as a percentage of total expenditures (not including transfers) are 55.8%.
Pie Chart titled 'Total Appropriations by Object. Fractional components from largest to smallest are 'Salaries and Benefits' corresponding to 52.62%; 'Transfers' corresponding to 26.35%; 'Services & Supplies' corresponding to 9.04%; 'Other Resources' corresponding to 8.3%; and 'TABOR and BOE Reserves' corresponding to 3.70%.
Restricted Fund Balances, Assigned Fund Balances, Unassigned Fund Balances as a Percent of General Fund Expenditures
Category
Amount
Percent of General Fund Expenditures (excluding Charter School Allocations)
Restricted Fund Balances: Per Board Policy
$6,056,743
3.0%
Restricted Fund Balances: TABOR (excludes Transfer to Transportation)
$6,500,000
3.2%
Assigned Fund Balances: Career and Technical Reserve
NA
0.0%
Assigned Fund Balances: Assigned for Subsequent Year Expenditures
$28,185,610
14.0%
Unassigned Fund Balances:
NA
NA
Total Ending Fund Balance
$40,742,353
20.2%
Untitled pie chart with two fractional components, the largest of which is labeled 'Assigned Fund Balances' and corresponds to 69%; the second is labeled 'Restricted Fund Balances' and corresponds to 31%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Student Achievement - Special Education
$15,612,581
$16,295,215
$18,298,758
$19,002,526
$22,852,143
Student Achievement - Pupil Support Services
$4,032,241
$3,991,100
$4,854,024
$5,233,562
$6,299,756
Student Achievement - Improvement of Instruction
$520,211
$280,971
$878,257
$2,196,016
$4,581,252
Student Achievement - Curriculum and Instruction
$951,088
$638,249
$411,405
$489,358
$600,675
Student Achievement - Staff Development
$501,443
$2,029,281
$503,418
$605,319
$607,806
Student Achievement - Student Intervention
$902,910
$736,039
$925,418
$1,240,915
$1,235,652
Student Achievement - Student Assessment
$360,008
$281,773
$467,406
$516,112
$504,524
Student Achievement - Vocational Education
$604,322
$911,407
$644,854
$870,820
$695,852
Student Achievement - Tutoring (Mill Levy)
$150,640
$44,822
$106,635
$289,885
$499,155
Student Achievement - Textbooks (Mill Levy)
NA
NA
$45,645
$14,085,887
$450,603
Total Student Achievement
$23,661,981
$25,240,407
$27,135,820
$44,530,400
$38,327,418
Chart labeled 'Student Achievement Departments by % of Total. Fractional components from largest to smallest are 'Special Education', corresponding to 40%; 'Textbooks (Mill Levy)', corresponding to 34%; 'Pupil Support Services', corresponding to 11%; 'Improvement of Instruction', corresponding to 8%; 'Student Intervention', corresponding to 2%; 'Curriculum and Instruction', corresponding to 1%; ; Student Assessment' corresponding to 1%; Tutoring (Mill Levy)' corresponding to 1%; and ''Vocational Education', corresponding to 1%.
Forecast of Revenues | by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Board of Education: Superintendent's Monitoring Budget
$319,582
$578,870
$557,266
$467,443
$467,443
Board of Education: Board of Education Policy Governance
$2,946
$16,618
$25,813
$44,000
$44,000
Board of Education: Legal Services
$128,728
$58,774
$210,306
$300,000
$300,000
Board of Education: Accountability Committee
($59)
$3,600
$92
$10,355
$10,355
Board of Education: Negotiations
$123,575
$198,983
$136,295
$148,443
$170,940
Board of Education: Communications
$317,477
$382,958
$535,900
$652,326
$1,024,063
Total Board of Education
$892,249
$1,239,803
$1,465,672
$1,622,567
$2,016,801
Office of the Superintendent
$462,115
$414,737
$681,658
$787,849
$1,000,721
Total Office of the Superintendent
$462,115
$414,737
$681,658
$787,849
$1,000,721
Chart labeled 'Board of Education Departments by % of Total. Fractional components from largest to smallest are 'Communications', corresponding to 34%; 'Office of the Superintendent', corresponding to 33%; 'Superintendent's Monitoring Budget', corresponding to 16%; 'Legal Services', corresponding to 10%; 'Negotiations', corresponding to 6%; 'Board of Education Policy Governance', corresponding to 1%; and 'Accountability Committee', corresponding to 0%
The Superintendent's Monitoring Budget is responsible for paying for required compliance and oversight fees that the District incurs. These
items include yearly audit fees, county treasurer fees and various education association dues. This department is one of very few departments
that does not include any employee salaries and benefits.
The Board of Education (BOE) Policy Governance budget is allocated for the District's BOE outreach, memberships and conferences.
Legal Services allocation is responsible for paying for legal counsel expenditures the District incurs as a result of various questions and lawsuits
that arise throughout the school year. Prior to fiscal year 2020, we employed legal counsel of our own, but starting in fiscal year 2020, we
changed to contracting for all of these services. Due to the inconsistent frequency of legal counsel required on a year‐to‐year basis, contracting
these services remains more financially efficient.
Accountability Committee is a CDE required group tasked with engaging the community in the District's Unified Improvement Plan (UIP) which
lays out goals and the strategies to reach those goals. The budget for this department is focused on expenditures for hosting events for the
committee and communications to committee members.
The Negotiations department houses the salaries and benefits for the District's Teachers' Union representative and contract services for BEA
facilitation during wage negotiations.
The Communications department is overseen by the District Superintendent and holds the budget for a staff of five employees including the
Director and four support personnel. In addition to the staff, Communications is responsible for digital and print media for the District. These
services primarily include marketing videos, district‐wide printed material and various informal communications. This budget is comprised of just under 70% salaries and benefits and 30% services and supplies
Office of the Superintendent comprises the salaries and benefits of the Superintendent and office support staff. In addition to employees, this
department pays for various membership dues, donations to local community organizations made on behalf of the District and special projects
and initiatives taken up on behalf of the District.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Financial Services - Finance Office
1,220,043
$1,310,444
$1,509,425
$1,612,932
$1,949,368
Financial Services - Risk Management
$247,360
$116,289
NA
$130,000
$130,000
Financial Services - Internal Services
$650,331
$383,836
$283,535
$2,042,084
$528,162
Financial Services - Computer Operations
$119,734
$133,547
$136,200
$330,487
$263,000
Total Financial Services
$2,237,468
$1,944,116
$1,929,160
$4,115,503
$2,870,530
Chart labeled 'Financial Services Departments by % of Total. Fractional components from largest to smallest are 'Finance Office', corresponding to 68%; 'Internal Services', corresponding to 18%; 'Computer Operations', corresponding to 9%; and 'Risk Management', corresponding to 5%.
The majority of the Finance Office budget accounts for the salaries and benefits of Finance, Payroll, Accounting and Budget department staff consisting of between 15‐20 employees at a given time. This makes up just over 90% of the department's budget with the remainder set aside for operating expenses for service and supply dollars such as bank service fees, statewide business association dues, conferences and office supplies.
Risk Management department houses the budget for unemployment claims we estimate to be paid out in the fiscal year.
Internal Services is the largest department budget under the CFO and primarily holds the budget for the entire District's copy machine lease and maintenance contracts. This department pays for the principal payments on the lease and all copy machines/printers on the lease are monitored for usage with each respective school or department being charged for this usage. The District also owns a number of copy machines outright, but must maintain maintenance agreements for those machines which are also accounted for within Internal Services as well as additional banking service fees and postage machine rental.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Human Resources
1,227,147
$1,383,117
$1,360,731
$1,687,321
$1,943,951
Total Human Resources
1,227,147
$1,383,117
$1,360,731
$1,687,321
$1,943,951
The Human Resources department is staffed by personnel who provide HR support and assistance for all other employees in the District. Salaries and benefits costs within the Human Resources department are the major consideration, making up nearly 85% of its total amount allocated. The remaining 15% comprises employee management services such as absence/PTO management softwares, recruitment and open position advertising, onboarding services like background checks and fingerprinting and wellness programs.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Operations - Operations
$437,268
$874,596
$514,326
$529,216
$658,042
Operations - Crisis Management
$178,036
$2,102,414
$213,196
$245,809
$151,094
Operations - Planning Department
NA
NA
$21,985
$53,350
$58,686
Operations - Swimming Pool
$18,008
$312,913
$6,965
$5,519
$5,519
Operations - Building Maintenance
$1,695,558
$1,558,001
$1,995,851
$1,770,305
$2,198,044
Operations - Custodial Services
$245,704
$4,241,385
$5,825,585
$6,616,355
$8,039,021
Operations - Building Services
$4,242,133
$1,621,596
$4,830,292
$5,009,180
$5,624,130
Operations - Grounds Services
$742,744
$708,662
$867,684
$939,475
$1,321,192
Operations - Building Rental
NA
$68,771
$1,747
$8,401
$8,401
Operations - Community Services
$522,932
$226,639
$546,658
$654,668
$654,668
Total Operations
$8,082,383
$11,714,977
$14,824,289
$15,832,278
$18,718,797
Chart labeled 'Operations Departments by % of Total'. Fractional components from largest to smallest are 'Custodial Services', 'Building Services', corresponding to 32%; 'Building Maintenance', corresponding to 13%; 'Operations', corresponding to 4%; 'Community Services', corresponding to 4%; and 'Crisis Management', corresponding to 1%.
The Operations department holds the salaries and benefits for general personnel within Operations. This includes Operations office support
staff, planning division and Director of Facilities. Combined, these salaries and benefits make up nearly all of this department's budget. The
small remainder is made up of general operating supplies and services for the office only.
The Crisis Management department houses the budget for safety and security. Salaries and benefits of the employees in Crisis Management
make up 60% of the department's budget. This budget is also responsible for allocating expenditures for security access, video equipment,
monitoring, radio communications and emergency preparedness. Due to the national emphasis on safety and security in schools, the district
also maintains participation in grant programs that provide additional funding for expenditures.
Swimming Pool Building Services houses the allocation for operation and maintenance of the swimming pool at Brighton High School. This
pays for one custodian located at the pool as well as electricity and maintenance supplies and services required on an as‐needed basis.
Under the supervision of the Director of Facilities, the Building Maintenance department houses the budget for a maintenance staff of 10‐14
employees at a given time. This staff includes technicians in HVAC, locks and doors, electricity, plumbing and general assistance and support.
Of the total allocation, salaries and benefits make up roughly 64% of the department's budget. The remaining 36% pays for maintenance
supplies and services in the aforementioned areas as needed. This budget also pays for equipment that Facilities needs to perform core and
common duties and licensing and dues for the technicians on staff.
The Custodial Services department comprises expenditures related to district custodial operations. This department pays for all custodial
salaries and benefits and services and supplies throughout 27J. Prior to fiscal year 2022, each school was responsible for custodial overtime,
supplemental and stipend salaries and benefits, as well as all custodial services and supplies. However, as of fiscal year 2022, Custodial
Services is now allocated all custodial expenditures for all District locations. This was done to reduce the schools' financial burden. Custodial
supplies and equipment now makes up roughly 66% of this department's budget compared to about 40% in prior years.
The Building Services department is responsible for the District's utilities; natural gas, electricity, water/sewage and waste disposal. This
department is one of very few departments that does not include any employee salaries and benefits.
Under the direction of the Grounds Supervisor, the Grounds Services department budget is allocated salaries and benefits for cyclical/seasonal
groundskeepers of 10‐15 employees, totaling approximately 78% of the department's budget. Grounds Services is also responsible for service
and supply expenditures related to maintenance, care and repair of the District's landscaping, walkways and environment.
The District contracts with local law enforcement offices to provide security resource officers at all district schools. The Community Services
department houses the budget for those contract expenditures. The cities of Thornton, Brighton and Commerce City each provide officers for
27J's schools within their jurisdiction. With the passing of the 2022 Mill Levy, the voters approved to have a portion allocated towards improving the safety and security measures for our students and staff.
Forecast of Revenues | by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Information Technology
$4,593,321
$4,630,452
$7,613,104
$6,639,532
$13,116,133
Total Information Technology
$4,593,321
$4,630,452
$7,613,104
$6,639,532
$13,116,133
Within the Information Technology department is allocated technology hardware and ancillary equipment, staff and student software programs, and licensing and maintenance services. Along with the supplies and services paid for by this department, the IT staff is comprised of 25‐35 employees tasked with managing and maintaining all software and hardware as well as providing support to all systems across the district. Combined, all employees in IT makeup just over 50% of the Department's budget with the rest slated for services and supplies. The main challenge within the IT department is keeping up with enrollment and resultant staff growth and the speed of technology advancements across the education industry. Every new batch of students and staff members obviously requires hardware, software and licensing accommodations to match all that have come before. Projecting the total demand for these items is crucial to our budget development year in and year out to ensure that 27J can operate efficiently and effectively.
Forecast of Revenues | by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
District-Wide: Class Size Relief (Mill Levy)
$78,603
$602,819
$233,799
$142,104
$938,477
District-Wide: 2022 Mill Levy
NA
NA
NA
NA
NA
District-Wide: Certified Substitutes
$1,143,007
$35,203
$1,756,039
$1,820,310
$1,855,029
District-Wide: Early Retirement Plans
$7,722
$4,577
NA
$266,549
266,549
District-Wide: Temp/Vac Leave Payoffs
$276,439
$986,232
$411,619
$1,451,292
$612,772
District-Wide: School Carry Forward
NA
NA
NA
$653,930
NA
District-Wide: Other District-Wide Budgets
$241,344
$5,298,535
$6,445,954
$65,575,667
$3,964,126
Total District-Wide
$1,747,115
$6,298,535
$8,847,411
$69,909,852
$26,821,030
Bar graph title "District-wide Departments by % of Total. Labelled fractional components from largest to smallest are '2022 Mill Levy' corresponding with 74%; 'Other District-Wide Budgets' corresponding with 15%; 'Certified Substitutes' corresponding with 7%; 'Class Size Relief (Mill Levy)' corresponding with 3%; 'Temp/Vac Leave Payoffs' corresponding with 2%; and 'Early Retirement Plans' corresponding with 1%.
The annual budget process involves allocating per‐school TE assignments based on each school's projected enrollment for a given year. During that year, any school can exceed projected enrollment which then requires that school to hire more teachers to accommodate the additional students. The Class Size Relief (Mill Levy) department is a district‐wide budget used as a blanket buffer to accommodate those fluctuations ensuring we can always meet the student‐to‐teacher ratio goals we set as a district and preventing schools from having to eat into their standard supplies and services budgets.
The Certified Substitutes department budget is a district‐wide budget buffer that is set aside to pay for substitutes. The amount paid every year on substitutes varies over the course of the school year and this allocation allows more flexibility for the rest of the District's departments and schools to operate without having to worry about covering the costs of their staff's absences.
The Early Retirement Plans budget is a sunsetted program that, as the name suggests, pays early retirement benefits for several staff still employed by the District at this time. These staff members opted in to the program during its existence and are grandfathered in until they are no longer with the District.
Temp/Vacation Leave Payoffs is a contingency department to account for salaries and benefits owed to terminated and laid off personnel. Other District‐wide Budgets is a department designed to be a catch‐all for the District as a whole for all other expenditures. This includes, but is not limited to, contingencies/reserves for extended day pay for staff that is not part of regular contract wages, increases in salaries and benefits, excess overtime for extreme and unforseen circumstances and overages in contract services and supplies as a result of economic risk factors.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
$1,691,266
$1,214,465
$2,199,844
$3,444,714
$3,920,673
Revenues - Local Sources - Other Local Revenue
$49,921
$64,605
$21,625
NA
NA
Revenues - Other Sources - Transfer In From Other Funds
$861,786
$1,498,616
$1,909,531
$1,755,078
$3,148,822
Revenues - Other Sources - Cash in Lieu
$184,206
$354,428
$376,435
$40,000
$40,000
Total Revenues
$1,095,913
$1,916,649
$2,307,591
$1,795,078
$3,188,822
Total Available Resources
$2,787,179
$3,131,114
$4,507,435
$5,239,792
$7,109,495
Expenditures - Purchased Services
$720,964
$601,093
$505,573
$461,728
$397,728
Expenditures - Supplies & Materials
($234,214)
($149,899)
($276,822)
($355,000
($516,582)
Expenditures - Property
$129,035
$87,361
$441,256
$859,350
$1,753,094
Expenditures - Debt Service
$872,610
$297,880
$304,820
$311,923
$319,191
Expenditures - Other
$84,297
$94,857
$87,894
$600,310
$1,073,524
Total Expenditures
$1,572,714
$931,270
$1,062,721
$1,878,311
$3,026,955
Reserves Designated - TABOR Reserve
NA
NA
NA
$1,524,581
$2,173,006
Reserves Designated - Cash in Lieu
$888,578
$1,069,784
$1,420,465
$1,836,900
$1,909,534
Total Reserves Designated
$888,578
$1,069,784
$1,420,465
$3,361,481
$4,082,540
Total Appropriations
$2,461,292
$2,001,054
$2,483,186
$5,239,792
$7,109,495
The Capital Reserve Fund is used to account for financial resources allocated primarily for the purchase of equipment, costs of repairs and maintenance or construction of capital facilities. These expenditures are exclusive of major projects accounted for through the Building Fund. Revenues are provided by transfer from the General Fund. Additional revenue comes from cash in lieu of land from new housing developments that build homes near the District's school sites
Bar graph titled 'Total Resources'. Labelled fractional components from largest to smallest are 'Beginning Fund Balance' corresponding with 55%; 'Other Sources Transfer In From Other Funds' corresponding with 44%; and 'Other Sources Cash in Lieu' corresponding with 1%.
Bar graph titled 'Total Resources'. Labelled fractional components from largest to smallest are 'Beginning Fund Balance' corresponding with 55%; 'Other Sources Transfer In From Other Funds' corresponding with 44%; and 'Other Sources Cash in Lieu' corresponding with 1%.
The Risk Management Fund pays for the District's property, liability and workers' compensation insurance. The District participates in a self‐insurance pool managed by Rocky Mountain Risk Insurance Group for each of these programs. Revenue for this fund is provided by a transfer from the General Fund.
Bar graph titled 'Total Resources'. Labelled fractional components from largest to smallest are 'Other Sources Transfer in From Other Funds' corresponding with 76%; 'Beginning Fund Balance' corresponding with 23%; and 'Local Sources Other Local Revenue' corresponding with 1%.
Bar graph titled 'Total Expenditures and Reserves'. Labelled fractional components from largest to smallest are 'Purchased Services' corresponding with 75%; 'Designated Risk Management Reserve' corresponding with 21%; 'TABOR Reserve' corresponding with 2%; and 'Other' corresponding with 2%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
$308,330
$294,481
$311,093
$827,453
$827,248
Revenues - State Sources - State Funding
$1,485,494
$2,076,230
$2,497,577
$4,049,147
$4,490,402
Revenues - Other Sources - Transfer in From Other Funds
$1,189,697
$367,020
$42,486
$1,615,303
$1,947,377
Total Revenues
$2,675,191
$2,443,250
$2,540,063
$5,664,450
$6,437,779
Total Avalable Resources
$2,983,521
$2,737,731
$2,851,156
$6,491,903
$7,265,027
Expenditures - Employee Salaries
$1,682,437
$1,672,072
$1,351,314
$4,032,532
$4,455,741
Expenditures - Employee Benefits
$598,010
$606,408
$483,089
$1,431,144
$1,667,188
Expenditures - Purchased Services
$90,736
$101,286
$122,692
$31,950
$94,350
Expenditures - Supplies and Materials
$302,692
$42,860
$60,670
$55,000
$143,000
Property
$15,167
$4,012
$5,564
$500
$2,500
Other
NA
NA
$373
$753,699
$707,248
Total Expenditures
$2,689,043
$2,426,638
$2,023,702
$6,304,825
$7,070,027
Reserves Designated - Restricted for UPK
NA
NA
NA
$187,078
$195,000
Total Reserves Designated
NA
NA
NA
$187,078
$195,000
Total Appropriations
$2,689,042
$2,426,638
$2,023,702
$6,491,903
$7,265,027
Beginning in FY2023, the Colorado Preschool (CPP) is longer funded through the Colorado Department of Education. Universal Preschool (UPK) is now funded through the Colorado Department of Early Childhood. Every child in the state will be eligible the year before they are eligible for kindergarten for up to 15 hours a week of free preschool.
Bar graph titled 'Total Resources'. Labeled fractional components from largest to smallest are 'State Sources State Funding' corresponding with 62%; 'Other Sources Transfer In From Other Funds' corresponding with 27%; and 'Beginning Fund Balance' corresponding with 11%.
Bar graph titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Employee Salaries' corresponding with 63%; 'Employee Benefits' corresponding with 24%; 'Other' corresponding with 10%; 'Supplies and Materials' corresponding with 2%; and 'Purchased Services' corresponding with 1%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
$1,162,659
$1,104,060
$1,012,717
$649,697
$649,697
Revenues - State Sources - State Equalization
NA
NA
NA
NA
NA
Revenues - State Sources - State Categorical
$3,577,785
$4,416,438
$4,716,705
$6,865,632
$6,790,574
Revenues - State Sources - State Allocation
NA
NA
NA
NA
NA
Revenues - State Sources - Audit Adjustment & Other
NA
NA
NA
NA
NA
Revenues - Federal Sources - Federal Revenue
$20,550,188
$14,624,708
$14,056,475
$11,139,120
$10,224,142
Revenues - Other Sources - Transfer In From Other Funds
$267,622
NA
NA
$21,067
NA
Total Revenues
$24,404,938
$19,041,146
$18,773,180
$18,025,819
$17,014,716
Total Avalable Resources
$25,567,597
$20,145,206
$19,785,897
$18,675,516
$17,664,413
Expenditures - Employee Salaries
$7,462,673
$8,597,213
$8,181,691
$6,494,721
$6,638,672
Expenditures - Employee Benefits
$2,472,772
$3,052,589
$3,211,225
$2,368,272
$2,577,697
Expenditures - Purchased Services
$7,242,922
$6,412,037
$6,097,727
$5,670,658
$4,291,321
Expenditures - Supplies and Materials
$7,116,525
$895,129
$693,359
$1,376,737
$1,566,817
Expenditures - Property
NA
$26,729
$779,481
$23,000
$59,504
Expenditures - Other
$168,653
$148,782
$172,719
$2,742,128
$2,530,402
Total Expenditures
$24,463,545
$19,132,479
$19,136,202
$18,675,516
$17,664,413
Total Appropriations
$24,463,545
$19,132,479
$19,136,202
$18,675,516
$17,664,413
The Governmental Designated Grants Fund provides separate accounting for federal and state‐funded grant programs. These specific purpose monies must be used for the purpose for which they are granted. The District will receive funding from Title, IDEA, ELPA, Medicaid, ESSER and ARP in fiscal year 2025.
Bar graph titled 'Total Resources'. Labeled fractional components from largest to smallest are 'Federal Sources Federal Revenue' corresponding with 58%; 'State Sources State Categorical' corresponding with 38%; and 'Beginning Fund Balance' corresponding with 4%.
Bar graph titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Employee Salaries' corresponding with 38%; 'Purchased Services' corresponding with 24%; 'Employee Benefits' corresponding with 15%; 'Other' corresponding with 14%; and 'Supplies and Materials' corresponding with 9%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
$2,480,965
$2,428,683
$2,973,598
$3,479,961
$3,730,283
Revenues - Local Sources - Other Local Revenue
$1,316,050
$2,990,897
$3,629,504
$3,180,130
$3,802,616
Revenues - Other Sources - Transfer In From Other Funds
$150,000
$705,000
$815,759
$815,756
$938,756
Revenues - Other Sources - Interest on Investments
$270
$684
$11,520
$12,000
$12,000
Total Revenues
$1,466,320
$3,697,285
$4,456,783
$4,007,886
$4,753,372
Total Available Resources
$3,947,285
$6,125,968
$7,430,381
$7,487,847
$8,483,655
Expenditures - Employee Salaries
$34,464
$106,945
$149,232
$206,928
$94,723
Expenditures - Employee Benefits
$7,667
$23,542
$33,728
$53,835
$33,154
Expenditures - Purchased Services
$387,403
$861,287
$1,105,766
$1,180,566
$975,635
Expenditures - Supplies and Materials
$964,870
$1,948,305
$2,352,399
$2,728,764
$2,900,700
Expenditures - Other
$117,636
$198,298
$308,309
$3,317,754
$4,479,443
Total Expenditures
$1,518,591
$3,152,378
$3,950,434
$7,487,847
$8,483,655
Total Appropriations
$1,518,591
$3,152,378
$3,950,434
$7,487,847
$8,483,655
The Pupil Activity Fund accounts for financial transactions of all school activity funds in the District. Local revenue is generated from Board of Education approved fees and subsidy transfers from the General Fund. This encompasses classroom and extracurricular activities programs and clubs, including athletics. Expenditures are for school activities and consumables.
Bar graph titled 'Total Resources'. Labeled fractional components from largest to smallest are 'Local Sources Other Local Revenue' corresponding with 45%; 'Beginning Fund Balance' corresponding with 44%; and 'Other Sources Transfer In From Other Funds' corresponding with 11%.
Bar graph titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Other' corresponding with 53%; 'Supplies and Materials' corresponding with 34%; 'Purchased Services' corresponding with 12%; and 'Employee Salaries' corresponding with 1%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
NA
NA
NA
NA
NA
Revenues - Local Sources - Other Local Revenue
$123,931
$317,676
$772,467
$485,909
$485,909
Revenues - State Sources - State Equalization
NA
NA
NA
NA
NA
Revenues - State Sources - State Categorical
$1,561,318
$1,578,356
$1,510,263
$1,751,046
$1,751,046
Revenues - State Sources - State Allocation
NA
NA
NA
NA
NA
Revenues - State Sources - Audit Adjustment & Other
NA
NA
NA
NA
NA
Revenues - Federal Sources - Federal Revenue
NA
NA
NA
NA
NA
Revenues - Other Sources - Transfer In From Other Funds
$4,956,270
$5,283,816
$5,739,473
$6,903,480
$9,140,752
Total Revenues
$6,641,519
$7,179,848
$8,002,203
$9,140,435
$11,377,707
Total Available Resources
$6,641,519
$7,179,848
$8,002,203
$9,140,435
$11,377,707
Expenditures - Employee Salaries
$4,146,074
$4,176,229
$4,550,011
$5,206,014
$6,190,588
Expenditures - Employee Benefits
$1,854,691
$1,755,947
$1,873,446
$1,962,920
$2,218,117
Expenditures - Purchased Services
$166,833
$512,799
$758,651
$850,696
$931,635
Expenditures - Supplies and Materials
$561,696
$928,509
$1,140,394
$1,405,141
$2,236,703
Expenditures - Other
($87,686)
($193,636)
($300,298)
($9,140,435)
($284,336)
Total Expenditures
$6,641,608
$7,179,848
$8,022,204
$9,140,435
$11,377,707
Total Appropriations
$6,641,608
$7,179,848
$8,022,204
$9,140,435
$11,377,707
The Transportation Fund accounts for the expenses of transporting students to and from school and after‐school events. Funding is provided by the State in categorical funding, fees, and transfer from the General Fund to cover excess transportation costs. This also includes transportation (in‐district and outside entities) for students who require specialized services.
Bar graph titled 'Total Resources'. Labeled fractional components from largest to smallest are 'Other Sources Transfer In From Other Funds' corresponding with 80%; 'State Sources State Categorical' corresponding with 16%; and 'Local Sources Other Local Revenue' corresponding with 4%.
Bar graph titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Employee Salaries' corresponding with 52%; 'Supplies and Materials' corresponding with 19%; 'Employee Benefits' corresponding with 19%; 'Purchased Services' corresponding with 8%; and 'Other' corresponding with 2%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
$1,062,779
$2,410,886
$3,421,760
$4,431,283
$4,357,619
Revenues - Local Sources - Other Local Revenue
$2,411,589
$6,429,584
$2,065,962
$943,475
$2,561,076
Revenues - Other Sources - Transfer In From Other Funds
$250,870
$146,817
$146,817
$271,466
$336,780
Total Revenues
$2,662,459
$6,576,401
$2,212,779
$1,214,941
$2,897,856
Total Available Resources
$3,725,238
$8,987,287
$5,634,539
$5,646,224
$7,255,475
Expenditures - Employee Salaries
$680,091
$601,657
$531,877
$763,366
$1,205,565
Expenditures - Employee Benefits
$196,838
$220,004
$175,446
$182,783
$379,343
Expenditures - Purchased Services
$295,508
$2,682,694
$213,189
$341,040
$313,053
Expenditures - Supplies and Materials
$138,915
$92,625
$225,786
$402,027
$224,438
Expenditures - Property
$1,000
$1,978,426
$45,385
$44,000
$34,535
Expenditures - Other
$3,000
$661
$11,575
$3,913,008
$5,098,541
Total Expenditures
$1,315,352
$5,576,067
$1,203,258
$5,646,224
$7,255,475
Total Appropriations
$1,315,352
$5,576,067
$1,203,258
$5,646,224
$7,255,475
The Special Programs Fund accounts for specific local programs and grants. These programs include the Adams County Detention Center, Tuition‐Based Preschool, Summer School, Credit Recovery, Oil & Gas leases and Non‐Governmental (local) grants.
Bar graph titled 'Total Resources'. Labeled fractional components from largest to smallest are 'Beginning Fund Balance' corresponding with 60%; 'Local Sources Other Local Revenue' corresponding with 35%; and 'Other Sources Transfer In From Other Funds' corresponding with 5%.
Bar graph titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Other' corresponding with 70%; 'Employee Salaries' corresponding with 17%; 'Employee Benefits' corresponding with 5%; 'Purchased Services' corresponding with 4%; 'Supplies and Materials' corresponding with 3%; and 'Property' corresponding with 1%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
$202,448
$259,213
$237,736
$95,177
$35,000
Revenues - Local Sources - Other Local Revenue
$323,059
$330,733
$332,167
$396,731
$428,946
Revenues - Other Sources - Transfer In From Other Funds
$227,934
$146,817
$146,817
$271,466
$336,780
Total Revenues
$550,993
$477,550
$478,984
$668,197
$765,726
Total Available Resources
$753,441
$736,763
$716,720
$763,374
$800,726
Expenditures - Employee Salaries
$363,808
$358,972
$456,411
$547,925
$594,032
Expenditures - Employee Benefits
$117,378
$125,778
$151,672
$174,083
$186,044
Expenditures - Purchased Services
$4,509
$2,257
$3,224
$8,100
$12,100
Expenditures - Supplies and Materials
$8,534
$12,016
$9,885
$8,000
$8,550
Expenditures - Other
NA
NA
NA
$25,266
NA
Total Expenditures
$494,229
$499,023
$621,192
$763,374
$800,726
Total Appropriations
$494,229
$499,023
$621,192
$763,374
$800,726
Bar graph titled 'Total Expenditures'. Labeled fractional components from largest to smallest are 'Local Sources Other Local Revenue' corresponding with 54%; 'Other Sources Transfer in From Other Funds' corresponding with 42%; and 'Beginning Fund Balance' corresponding with 4%.
Bar graph titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Employee Salaries' corresponding with 74%; 'Employee Benefits' corresponding with 23%; 'Purchased Services' corresponding with 2%; and 'Supplies & Materials' corresponding with 1%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
NA
$81,781
$47,630
$262,907
$262,907
Revenues - Local Sources - Other Local Revenue
$155,113
$190,371
$246,425
$14,750
$8,000
Total Revenues
$115,113
$190,371
$246,425
$14,750
$8,000
Total Available Resources
$115,113
$272,152
$294,055
$277,657
$270,907
Expenditures - Employee Salaries
$54,399
$157,113
$21,624
NA
NA
Expenditures - Employee Benefits
$18,932
$64,535
$7,044
NA
NA
Expenditures - Supplies and Materials
NA
$2,874
$2,481
$60,000
$25,000
Expenditures - Other
NA
NA
NA
$217,657
$245,907
Total Expenditures
$73,331
$224,522
$31,149
$277,657
$270,907
Total Appropriations
$73,331
$224,522
$31,149
$277,657
$270,907
Bar graph titled 'Total Expenditures'. Labeled fractional components from largest to smallest are 'Beginning Fund Balance' corresponding with 97%; and 'Local Sources Other Local Revenue' corresponding with 3%.
Bar graph titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Other' corresponding with 91%; and 'Supplies & Materials' corresponding with 9%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
NA
$57,63,523
$63,523
$74,017
$86,471
Revenues - Local Sources - Other Local Revenue
$17,435
$16,793
$22,776
NA
($400)
Total Revenues
$17,435
$16,793
$22,776
NA
($400)
Total Available Resources
$75,406
$80,316
$96,793
$86,471
$86,071
Expenditures - Employee Salaries
$9,803
$7,566
$8,088
$21,000
$21,000
Expenditures - Employee Benefits
$2,080
$1,597
$1,784
$5,200
$4,800
Expenditures - Purchased Services
NA
($2,864)
$450
$60,270
$60,271
Total Expenditures
$11,883
$6,299
$10,322
$86,471
$86,071
Total Appropriations
$11,883
$6,299
$10,322
$86,471
$86,071
Bar graph titled 'Total Resources'. Labeled fractional components from largest to smallest are 'Beginning Fund Balance' corresponding with 100%; and a small, unlabeled component corresponding with less than 1%.
Bar graph titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Purchased Services' corresponding with 70%; 'Employee Salaries' corresponding with 24%;and 'Employee Benefits' corresponding with 6%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
$23,408
$56,216
$29,839
$41,302
$41,301
Revenues - Local Sources - Other Local Revenue
$60,620
$50,255
$59,730
NA
$56,868
Total Revenues
$60,620
$50,255
$59,730
NA
$56,868
Total Available Resources
$84,028
$106,471
$89,569
$41,302
$98,169
Expenditures - Employee Salaries
$10,524
$55,162
$35,634
NA
$73,423
Expenditures - Employee Benefits
$4,104
$21,438
$12,635
NA
$24,646
Expenditures - Purchased Services
$13,184
NA
NA
$41,302
$100
Total Expenditures
$27,812
$76,630
$48,269
$41,302
$98,169
Total Appropriations
$27,812
$76,630
$48,269
$41,302
$98,169
Pie chart titled 'Total Resources'. Labeled fractional components from largest to smallest are 'Local Sources Other Local Revenue' corresponding with 58%; and 'Beginning Fund Balance', corresponding with 42%.
Pie chart titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Employee Salaries' corresponding with 75%; and 'Employee Benefits' corresponding with 25%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
$450,834
$1,434,160
$2,484,140
$3,208,730
$3,208,730
Revenues - Local Sources - Other Local Revenue
$984,566
$1,039,436
$727,890
NA
$1,627,297
Total Revenues
$984,566
$1,039,436
$727,890
NA
$1,627,297
Total Available Resources
$1,435,400
$2,473,596
$3,212,030
$3,208,730
$4,836,027
Expenditures - Purchased Services
$1,240
NA
$3,300
$10,000
$3,000
Expenditures - Other
NA
NA
NA
$3,198,730
$4,833,027
Total Expenditures
$1,240
NA
$3,300
$3,208,730
$4,836,027
Total Appropriations
$1,240
NA
$3,300
$3,208,730
$4,836,027
Pie chart titled 'Total Resources'. Labeled fractional components from largest to smallest are 'Beginning Fund Balance' corresponding with 66%; and 'Local Sources Other Local Revenue', corresponding with 34%.
Pie chart titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Other' corresponding with 100%; and a small, unlabelled component corresponding with less than one percent.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
$328,118
$515,993
$548,398
$736,696
$723,210
Revenues - Local Sources - Other Local Revenue
$870,796
$4,801,996
$676,974
$531,994
$440,365
Revenues - Other Sources - Transfer In From Other Funds
$22,936
NA
NA
NA
NA
Total Revenues
$893,732
$4,801,996
$676,974
$531,994
$44,365
Total Available Resources
$1,221,850
$5,317,989
$1,225,372
$1,268,690
$1,163,575
Expenditures - Employee Salaries
$241,557
$22,844
$10,120
$194,441
$517,110
Expenditures - Benefits
$54,344
$6,626
$2,311
$3,500
$163,853
Expenditures - Purchased Services
$276,575
$2,683,301
$206,215
$221,367
$237,582
Expenditures - Supplies & Materials
$130,381
$77,735
$213,420
$334,027
$190,888
Expenditures - Property
$1,000
$1,978,426
$45,385
$44,000
$34,535
Expenditures - Other
$3,000
$661
$11,575
$471,355
$19,607
Total Expenditures
$706,857
$4,769,593
$489,026
$1,268,690
$1,163,575
Total Appropriations
$706,857
$4,769,593
$489,026
$1,268,690
$1,163,575
Pie chart titled 'Total Resources'. Labeled fractional components from largest to smallest are 'Beginning Fund Balance' corresponding with 62%; and 'Local Sources Other Local Revenue', corresponding with 38%.
Pie chart titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Employee Salaries' corresponding with 45%; 'Purchased Services' corresponding with 20%; 'Supplies & Materials' corresponding with 16%; 'Employee Benefits' corresponding with 14%; 'Property' corresponding with 3%; and 'Other' corresponding with 2%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
$35,876,607
$55,381,481
$73,122,783
$74,287,490
$58,522,096
Revenues - Local Sources - Property Taxes
$45,933,691
$44,770,287
$54,040,301
$63,477,598
$63,477,598
Revenues - Local Sources - Other Taxes
($44,877)
$21,957
($130,629)
($130,000)
($156,754)
Revenues - Other Sources - Interest on Investments
$10,498
$58,168
$1,806,687
$1,500,000
$2,040,000
Total Revenues
$45,899,312
$44,850,412
$55,716,359
$64,847,598
$65,360,844
Total Available Resources
$81,775,919
$100,231,893
$128,839,142
$139,135,088
$123,882,940
Expenditures - Purchased Services
$6,265
$7,500
$8,100
$11,500
$11,500
Expenditures - Debt Service
$10,960,000
$10,050,000
$28,610,000
$26,105,000
$13,205,000
Expenditures - Other
$15,428,173
$17,051,612
$25,933,553
$24,591,523
$23,610,138
Total Expenditures
$26,394,438
$27,109,112
$54,551,653
$50,708,023
$36,826,638
Reserves Designated - Assigned Reserve
NA
NA
NA
$88,427,065
$87,056,302
NA
NA
NA
$88,427,065
$87,056,302
Total Appropriations
$26,394,438
$27,109,112
$54,551,653
$139,135,088
$123,882,940
The Bond Redemption Fund mill levy for property tax collections in 2024 is set at 22.069 to provide funding for payment of general obligation long‐term debt principal and interest obligations.
Pie chart titled 'Total Resources'. Labeled fractional components from largest to smallest are 'Local Sources Property Taxes' corresponding with 51%; 'Beginning Fund Balance' corresponding with 47%; and 'Other Sources Interest on Investments', corresponding with 2%.
Pie chart titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Assigned Reserve' corresponding with 70%; 'Other' corresponding with 19%; and 'Debt Service' corresponding with 11%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
$32,734,798
$29,078,740
$297,983,012
$179,433,269
$381,794,729
Revenues - Other Sources - Interest on Investments
$95,955
($1,309,525)
$6,128,113
$2,509,997
$3,117,329
Revenues - Other Sources - Bond Issuance / Refinancing
NA
$301,283,117
NA
NA
$100,000,000
Total Revenues
$95,955
$299,973
$6,128,113
$2,509,997
$103,117,329
Total Available Resources
$32,830,753
$329,052,332
$304,111,125
$181,943,266
$484,912,058
Expenditures - Employee Salaries
$684,646
$1,114,098
$1,651,570
$1,644,633
$1,478,682
Expenditures - Employee Benefits
$217,936
$349,861
$519,639
$572,745
$476,972
Expenditures - Purchased Services
$1,225,572
$9,173,876
$20,646,362
$17,408,850
$257,259,711
Expenditures - Supplies & Materials
$2,203,608
$1,590,283
$308,168
$11,050
NA
Expenditures - Property
($579,750)
$18,841,201
$101,552,135
$63,601,677
$14,568,057
Expenditures - Other
NA
NA
NA
$98,704,311
$211,128,636
Total Expenditures
$3,752,012
$31,069,319
$124,677,874
$181,943,266
$484,912,058
Total Appropriations
$3,752,012
$31,069,319
$124,677,874
$181,943,266
$484,912,058
The Building Fund accounts for the financial resources allocated for the acquisition or construction of major capital facilities, other than those financed by proprietary or special revenue funds. Monies for this fund are provided through voter‐approved elections and will provide funding for construction of new schools, existing school renovations and expansions, major repairs and upkeep and Career and Technical Education buildings throughout the District.
Pie chart titled 'Total Resources'. Labeled fractional components from largest to smallest are 'Beginning Fund Balance' corresponding with 79%; 'Other Sources Bond Issuance / Refinancing' corresponding with 20%; and 'Other Sources Interest on Investments', corresponding with 1%.
Pie chart titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Purchased Services' corresponding with 53%; 'Other' corresponding with 44%; and 'Property' corresponding with 3%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
$1,627,277
$1,851,506
$2,271,169
$5,097,610
$5,160,360
Revenues - Other Sources - Other Local Revenue
$165,026
$363,415
$3,110,273
$647,974
$660,617
Revenues - State Sources - State Categorical
$53,347
$52,731
$114,612
$2,896,893
$3,644,732
Revenues - Federal Sources - Federal Revenue
$5,186,333
$7,026,429
$7,059,076
$4,868,260
$5,530,361
Revenues - Other Sources - Interest on Investments
$1,844
$3,531
$136,929
$207,000
$235,000
Total Revenues
$5,406,550
$7,446,106
$10,420,890
$8,620,127
$10,070,710
Total Available Resources
$7,033,827
$9,297,612
$12,692,059
$13,717,737
$15,231,070
Expenditures - Employee Salaries
$2,004,452
$2,400,701
$2,671,342
$2,910,704
$3,479,461
Expenditures - Employee Benefits
$667,862
$774,701
$855,648
$921,860
$1,034,484
Expenditures - Purchased Services
$97,596
$113,381
$117,128
$187,890
$171,120
Expenditures - Supplies & Materials
$2,371,885
$3,693,299
$3,947,085
$4,531,113
$4,862,480
Expenditures - Property
$33,658
$40,217
NA
$603,000
$580,000
Expenditures - Other
$3,876
$4,135
$3,233
$4,563,170
$5,103,525
Total Expenditures
$5,182,329
$7,026,434
$7,594,436
$13,717,737
$15,231,070
Total Appropriations
$5,182,329
$7,026,434
$7,594,436
$13,717,737
$15,231,070
The Nutrition Services Fund receives state and federal funding as well as school lunch fees for the District school lunch program (National School Lunch Program).
Pie chart titled 'Total Resources'. Labeled fractional components from largest to smallest are 'Beginning Fund Balance' corresponding with 53%; 'State Sources State Categorical' corresponding with 38%; 'Local Sources Other Local Revenue' corresponding with 7%; and 'Other Sources Interest on Investments', corresponding with 2%.
Pie chart titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Other' corresponding with 33%; 'Supplies & Materials' corresponding with 32%; 'Employee Salaries' corresponding with 23%; 'Employee Benefits' corresponding with 7%; 'Property' corresponding with 4%; and 'Purchased Services' corresponding with 1%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
$121,066
$382,951
$844,754
$958,952
$958,952
Revenues - Other Sources - Other Local Revenue
$752,634
$1,337,365
$1,329,842
$1,364,000
$1,364,000
Revenues - Other Sources - Transfer In From Other Funds
$390,433
NA
NA
NA
NA
Total Revenues
$1,143,067
$1,337,365
$1,329,842
$1,364,000
$1,364,000
Total Available Resources
$1,264,133
$1,720,316
$2,174,596
$2,322,952
$2,322,952
$637,796
$610,333
$831,220
$1,231,697
$1,231,697
Expenditures - Employee Benefits
$223,569
$213,203
$300,902
$394,269
$394,269
Expenditures - Purchased Services
$12,558
$8,616
$34,987
$41,458
$41,458
Expenditures - Supplies & Materials
$7,259
$43,412
$43,708
$67,116
$67,116
Expenditures - Other
NA
NA
$4,827
$588,412
$588,412
Total Expenditures
$881,182
$875,564
$1,215,644
$2,322,952
$2,322,952
Total Appropriations
$881,182
$875,564
$1,215,644
$2,322,952
$2,322,952
The Child Care Program Fund is a tuition‐based special revenue fund used to account for before and after‐school care programs as well as full‐day Monday care for our K‐5 enrolled students.
Pie chart titled 'Total Resources'. Labeled fractional components from largest to smallest are 'Local Sources Other Local Revenue' corresponding with 59%; and 'Beginning Fund Balance', corresponding with 41%.
Pie chart titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Employee Salaries' corresponding with 53%; 'Other' corresponding with 25%; 'Employee Benefits' corresponding with 17%; 'Supplies & Materials' corresponding with 3%; and 'Purchased Services' corresponding with 2%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
NA
NA
NA
NA
NA
Revenues - Other Sources - Other Local Revenue
$30,925
$37,611
$27,847
$39,100
$38,501
Revenues - Other Sources - Transfer In From Other Funds
$89,040
$85,433
$100,927
$109,006
$121,480
Total Revenues
$119,965
$123,044
$128,774
$148,106
$159,981
Total Available Resources
$119,965
$123,044
$128,774
$148,106
$159,981
Employee Salaries
$72,525
$72,920
$75,495
$81,025
$87,213
Expenditures - Employee Benefits
$16,527
$16,608
$17,514
$28,081
$30,268
Expenditures - Purchased Services
$10,575
$11,374
$10,552
$14,000
$15,000
Expenditures - Supplies & Materials
$16,413
$18,188
$21,075
$20,000
$22,500
Expenditures - Other
$3,925
$3,954
$4,138
$5,000
$5,000
Total Expenditures
$119,965
$123,044
$128,774
$148,106
$159,981
Total Appropriations
$119,965
$123,044
$128,774
$148,106
$159,981
The Print Shop Fund accounts for the financial activities associated with the District Print Shop.
Pie chart titled 'Total Resources'. Labeled fractional components from largest to smallest are 'Other Sources Transfer In From Other Funds' corresponding with 76%; and 'Local Sources Other Local Revenue', corresponding with 24%.
Pie chart titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Employee Salaries' corresponding with 55%; 'Employee Benefits' corresponding with 19%; 'Supplies & Materials' corresponding with 14%; and 'Purchased Services' corresponding with 9%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
$665,645
$641,931
$681,388
$729,528
$615,179
Revenues - Other Sources - Other Local Revenue
$914,797
$912,960
$935,093
$991,552
$1,108,990
Total Revenues
$914,797
$912,960
$935,093
$991,552
$1,108,990
Total Available Resources
$1,580,442
$1,554,891
$1,616,481
$1,721,080
$1,724,169
Expenditures - Purchased Services
$938,510
$873,503
$886,952
$1,034,572
$1,106,312
Expenditures - Other
NA
NA
NA
$686,508
$617,857
Total Expenditures
$938,510
$873,503
$886,952
$1,721,080
$1,724,169
Total Appropriations
$938,510
$873,503
$886,952
$1,721,080
$1,724,169
The Dental Insurance Fund accounts for the self‐insured dental plan covering the District employees.
Pie chart titled 'Total Resources'. Labeled fractional components from largest to smallest are 'Local Sources Other Local Revenue' corresponding with 64%; and 'Beginning Fund Balance', corresponding with 36%.
Pie chart titled 'Total Expenditures and Reserves'. Labeled fractional components from largest to smallest are 'Purchased Services' corresponding with 64%; and 'Other' corresponding with 36%.
Forecast of Revenues by Source and Expenditures by Object
Category
Audited Actuals 2020-2021
Audited Actuals 2021-2022
Audited Actuals 2022-2023
Amended Budget 2023-2024
Adopted Budget 2024-2025
Beginning Fund Balance
$26,627
$26,690
$26,797
$28,529
$31,016
Revenues - Other Sources - Interest on Investments
$63
$109
$1,731
$2,487
$2,524
Total Revenues
$63
$109
$1,731
$2,487
$2,527
Total Available Resources
$26,690
$26,799
$28,528
$31,016
$33,540
Expenditures - Other
NA
NA
NA
$31,016
$33,540
Total Expenditures
NA
NA
NA
$31,016
$33,540
Total Appropriations
NA
NA
NA
$31,016
$33,540
Trust funds are used to account for assets held on behalf of a trustee. This fund is used to account for the monies donated for student scholarships,
the senior tutorial program, and any other donated, specific‐purpose revenues.
Revenues - Local Sources - Specific Ownership Taxes
$4,362,289
$3,746,716
$5,537,768
$5,000,000
$6,305,872
Revenues - Local Sources - Other Taxes
($98,793)
$46,048
($326,329)
($205,453)
($332,207)
Revenues - Local Sources - Other Local Revenue
$7,074,778
$13,468,347
$10,888,482
$9,273,797
$11,765,684
Revenues - State Sources - State Equalization
$90,588,760
$115,982,915
$138,396,222
$149,113,660
$165,565,588
Revenues - State Sources - State Categorical
$9,962,515
$15,307,623
$18,870,715
$23,912,732
$25,026,768
Revenues - Federal Sources - Federal Revenue
$25,736,521
$21,651,137
$21,115,551
$16,007,380
$15,754,503
Revenues - Other Sources - Interest on Investments
$196,537
$196,913
$5,424,358
$5,231,484
$7,330,326
Revenues - Other Sources - Cash in Lieu
$184,206
$353,428
$376,435
$40,000
$40,000
Revenues - Other Sources - Bond Issuance/Refinancing
NA
$301,283,117
NA
NA
$100,000,000
Total Revenues
$239,468,165
$573,131,576
$337,900,276
$378,477,861
$501,560,795
Pie chart titled 'FY 24-25 Revenue Sources'. Labeled fractional components from largest to smallest are 'State' corresponding with 38%; 'Local Taxes' corresponding with 35%; 'Bond Issuance' corresponding with 20%; 'Other Local' corresponding with 4%;and 'Federal', corresponding with 3%.
The Federal Government contributes a limited amount of funding to school districts through special programs like Title I of the Elementary and Secondary Education Act (ESEA) and the Individuals with Disabilities Act (IDEA). Districts receive these funds to help at‐risk students, students from low‐income families or students with disabilities.
Local revenue consists of property taxes, specific ownership taxes (vehicle registration fees), Bond issuance proceeds and non‐tax sources like student fees, facility usage, cash in lieu of land and investment interest.
Funding from the state is received via categorical and equalization revenue. Equalization revenue is received via the Colorado School Finance Act. Categorical funding provides support for specific programs that districts offer such as gifted and talented, special education, transportation and vocational. Typically, certain costs districts spend related to these programs are reimbursed by the state.
Expenditures - Fund - Govermental-Designated Grants
$24,463,545
$19,132,479
$19,136,202
$18,675,516
$17,664,413
Expenditures - Fund - Pupil Activity
$1,518,591
$3,152,378
$3,950,434
$7,487,581
$8,483,655
Expenditures - Fund - Transportation
$6,641,608
$7,179,848
$8,022,204
$9,140,435
$11,377,707
Expenditures - Fund - Growth Impact
$23,524
$40,428
$6,731
NA
NA
Expenditures - Fund - Special Programs
$1,315,352
$5,576,067
$1,203,258
$5,646,223
$7,255,474
Expenditures - Fund - Bond Redemption
$26,394,438
$27,109,112
$54,551,653
$139,135,088
$123,882,940
Expenditures - Fund - Building
$3,752,012
$7,026,434
$7,594,436
$13,717,737
$15,231,070
Expenditures - Fund - Nutrition
$5,182,329
$7,026,434
$7,594,436
$13,717,737
$15,231,070
Expenditures - Fund - Childcare
$881,182
$875,564
$1,215,644
$2,322,952
$2,322,952
Expenditures - Fund - Print Shop
$119,956
$123,044
$128,774
$148,106
$159,981
Expenditures - Fund - Dental Insurance
$938,510
$873,503
$886,952
$1,721,080
$1,724,169
Expenditures - Fund - Trust
NA
NA
NA
$31,016
$33,540
Total Appropriations
$199,457,937
$239,594,590
$379,827,089
$638,826,516
$943,216,204
Pie chart titled 'Consolidated Appropriations by Fund'. Labeled fractional components from largest to smallest are 'Building' corresponding with 51.41%; 'General' corresponding with 26.53%; 'Bond Redemption' corresponding with 13.3%; and 'Other' corresponding with 8.93%. The 'Other' component is further broken down into subcomponents which, from largest to smallest, are 'Governmental-Designated Grants', corresponding with 1.87%; 'Nutrition', corresponding with 1.61%; 'Transportation', corresponding with 1.21%: 'Pupil Activity', corresponding with 0.90%; 'Special Programs' corresponding with 0.77%; 'Universal Preschool Program' corresponding with 0.77%; 'Capital Reserve' corresponding with 0.75%; 'Risk Management', corresponding with 0.59%; 'Childcare', corresponding with 0.25%; 'Dental Insurance', corresponding with 0.18%; 'Print Shop', corresponding with 0.02%; 'Trust', corresponding with 0.00%; and 'Growth Impact', corresponding with 0.00%; .
27J Schools has been able to pass multiple Bond elections to support the substantial population (enrollment) growth within the District over the last several years. It is a unique situation compared to many other districts in the state, and, as a result, the Bond Redemption and Building Funds make up approximately 64% of 27J’s total expenditures. The Building Fund solely pays for the construction of new schools and infrastructure and major repair and renovation of existing schools and the Bond Redemption Fund pays for principal and interest of that Bond debt. The remaining 36% of total expenditures is made up of General Fund and all other funds pay for overall operations of the District and its many locations and programs.
Pie chart titled 'Salaries & Benefits by Job Class | All Funds'. Labeled fractional components from largest to smallest are 'Certified' corresponding with 65%; 'Administrator', corresponding with 9%; 'Crafts, Trades & Services', corresponding with 8%; 'Classified', corresponding with 8%; 'Office Classified', corresponding with 5%; 'APT/Exempt', corresponding with 4%; and 'Undesignated' corresponding with 1%.
Pie chart titled 'Salaries & Benefits by Job Class | General Fund'. Labeled fractional components from largest to smallest are 'Certified' corresponding with 71%; 'Administrator', corresponding with 9%; 'Classified', corresponding with 6%; 'Crafts, Trades & Services', corresponding with 5%; 'APT/Exempt', corresponding with 4%; 'Office Classified', corresponding with 4%; and 'Undesignated' corresponding with 1%.
Teachers (certified employees) make up the largest part of 27J's salaries and benefits. As part of the budget every year, compensation is a vital priority as 27J strives to attract and retain the highest‐quality educators. In fiscal year 2023‐2024, the District committed a significant investment into compensation increases in order to combat cost‐of‐living increases, low benchmarking and recognition of the tremendous efforts all staff have shown over the years. In fiscal year 2024‐2025, the District plans to continue this investment
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 23.94
*Above the Line
Regular Education
$2,349,705
$46,224
19.28
0.65
Special Education
NA
$350
NA
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
$993
NA
NA
NA
Full-Day Kinder
$383,874
NA
2.66
0.85
Other Education
NA
NA
NA
NA
Students
$109,476
NA
NA
1.00
Instruction Staff
$28,220
NA
0.28
NA
School Administration
$482,987
$3,900
1.64
2.21
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$3,355,255
$50,474
23.86
4.71
Total Budget
NA
$3,405,729
23.86
4.71
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Elementary schools are also each receiving additional staff to reduce their student‐to‐teacher ratio.
Pie chart labeled District Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 17.82
*Above the Line
Regular Education
$1,644,957
$28,729
14.86
0.95
Special Education
NA
NA
0.02
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
$1,368
NA
NA
NA
Full-Day Kinder
$349,773
NA
2.41
0.50
Other Education
NA
NA
NA
NA
Students
$111,984
NA
0.02
1.00
Instruction Staff
$43,252
$5,000
0.36
NA
School Administration
$475,237
$3,100
1.60
2.21
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$2,626,571
$36,829
19.27
4.66
Total Budget
NA
$2,663,400
NA
23.93
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Elementary schools are also each receiving additional staff to reduce their student‐to‐teacher ratio.
Pie chart labeled District Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 26.98
*Above the Line
Regular Education
$2,489,646
$34,000
20.86
0.65
Special Education
$111,896
$600
1.09
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
$1,050
NA
NA
NA
Full-Day Kinder
$390,033
$550
2.58
NA
Other Education
NA
$3,250
NA
NA
Students
$108,540
$150
NA
1.00
Instruction Staff
NA
$4,000
NA
NA
School Administration
$479,579
$15,814
1.67
2.21
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$3,580,743
$58,564
26.20
3.86
Total Budget
NA
$3,639,307
NA
30.06
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Elementary schools are also each receiving additional staff to reduce their student‐to‐teacher ratio.
Pie chart labeled District Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 18.38
*Above the Line
Regular Education
$1,755,953
$23,050
14.82
0.50
Special Education
$4,728
$35
NA
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
$1,188
NA
NA
NA
Full-Day Kinder
$268,122
$75
2.30
0.15
Other Education
NA
$315
NA
NA
Students
$109,291
NA
NA
1.00
Instruction Staff
NA
NA
NA
NA
School Administration
$414,981
$13,045
0.93
2.30
Operation/Maintenance
NA
$2,000
NA
NA
Subtotal
$2,554,263
$38,520
18.05
3.95
Total Budget
NA
$2,592,783
NA
22.00
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Elementary schools are also each receiving additional staff to reduce their student‐to‐teacher ratio.
Pie chart labeled District Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 25.67
*Above the Line
Regular Education
$2,506,958
$44,615
21.58
0.65
Special Education
NA
$1,250
NA
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
$1,368
NA
NA
NA
Full-Day Kinder
$325,620
NA
3.00
0.15
Other Education
NA
$2,300
NA
NA
Students
$109,765
$800
NA
1.00
Instruction Staff
$33,093
$600
0.27
NA
School Administration
$338,766
$5,980
0.51
2.00
Operation/Maintenance
$1,210
NA
NA
NA
Subtotal
$3,316,780
$55,545
25.36
3.65
Total Budget
NA
$3,372,325
NA
29.01
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Elementary schools are also each receiving additional staff to reduce their student‐to‐teacher ratio.
Pie chart labeled District Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 32.91
*Above the Line
Regular Education
$3,308,563
$58,811
24.42
1.65
Special Education
NA
NA
NA
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
$1,267
NA
NA
NA
Full-Day Kinder
$325,620
NA
3.00
0.15
Other Education
NA
$3,750
NA
NA
Students
$108,540
NA
NA
1.00
Instruction Staff
NA
NA
NA
NA
School Administration
$512,074
$19,335
1.83
2.00
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$4,256,765
$81,896
29.25
4.65
Total Budget
NA
$4,338,661
NA
33.90
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Elementary schools are also each receiving additional staff to reduce their student‐to‐teacher ratio.
Pie chart labeled District Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 35.23
*Above the Line
Regular Education
$3,315,206
$50,825
27.25
0.65
Special Education
NA
$375
NA
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
$1,131
NA
NA
NA
Full-Day Kinder
$498,263
$200
4.58
NA
Other Education
NA
$4,000
NA
NA
Students
$108,540
$625
NA
1.00
Instruction Staff
$32,156
$7,650
0.27
NA
School Administration
$499,049
$11,673
2.08
2.00
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$4,454,345
$75,348
34.18
3.65
Total Budget
NA
$4,529,693
NA
37.83
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Elementary schools are also each receiving additional staff to reduce their student‐to‐teacher ratio.
Pie chart labeled District Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 36.85
*Above the Line
Regular Education
$3,467,503
$72,845
30.30
1.65
Special Education
NA
$50
NA
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
$1,278
$1,000
NA
NA
Full-Day Kinder
$609,172
$650
5.58
NA
Other Education
NA
NA
NA
NA
Students
$108,540
$500
NA
1.00
Instruction Staff
NA
$2,300
NA
NA
School Administration
$481,683
$4,161
1.88
2.00
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$4,638,176
$81,506
37.76
4.65
Total Budget
NA
$4,719,682
NA
42.41
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Elementary schools are also each receiving additional staff to reduce their student‐to‐teacher ratio.
Pie chart labeled District Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 40.00
*Above the Line
Regular Education
$3,763,039
$78,533
30.13
0.65
Special Education
NA
$200
NA
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
NA
NA
NA
NA
Full-Day Kinder
$543,400
$300
6.00
NA
Other Education
NA
$700
NA
NA
Students
$109,401
$675
1.00
1.00
Instruction Staff
$18,452
$1,550
0.17
NA
School Administration
$539,545
$3,775
2.17
2.00
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$4,973,838
$85,733
39.47
3.65
Total Budget
NA
$5,059,571
NA
43.12
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Elementary schools are also each receiving additional staff to reduce their student‐to‐teacher ratio.
Pie chart labeled District Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 28.23
*Above the Line
Regular Education
$2,550,001
$44,424
23.14
0.65
Special Education
NA
NA
NA
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
$1,040
NA
NA
NA
Full-Day Kinder
$434,710
$80
4.00
NA
Other Education
NA
$350
NA
NA
Students
$108,540
NA
NA
1.00
Instruction Staff
$14,110
$7,500
0.16
NA
School Administration
$471,489
$7,780
1.78
2.00
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$3,579,889
$60,134
29.08
3.65
Total Budget
NA
$3,640,023
NA
32.73
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Elementary schools are also each receiving additional staff to reduce their student‐to‐teacher ratio.
Pie chart labeled District Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 40.26
*Above the Line
Regular Education
$3,641,350
$53,000
31.63
0.65
Special Education
NA
NA
NA
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
$844
NA
NA
NA
Full-Day Kinder
$669,156
NA
6.16
NA
Other Education
NA
$1,500
NA
NA
Students
$115,052
NA
0.06
1.00
Instruction Staff
$35,818
$300
0.33
NA
School Administration
$477,575
$33,227
1.83
2.00
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$4,939,796
$88,027
40.01
3.65
Total Budget
NA
$5,027,823
NA
43.66
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Elementary schools are also each receiving additional staff to reduce their student‐to‐teacher ratio.
Pie chart labeled District Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 33.02
*Above the Line
Regular Education
$3,157,614
$59,774
26.65
1.15
Special Education
NA
$1,146
NA
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
$1,188
NA
NA
NA
Full-Day Kinder
$435,560
$400
4.00
NA
Other Education
NA
$1,845
NA
NA
Students
$110,711
$425
0.02
1.00
Instruction Staff
NA
NA
NA
NA
School Administration
$456,293
$7,291
0.25
2.00
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$4,161,362
$70,881
30.92
4.15
Total Budget
NA
$4,232,246
NA
35.07
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Elementary schools are also each receiving additional staff to reduce their student‐to‐teacher ratio.
Pie chart labeled District Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 33.02
*Above the Line
Regular Education
$2,634,666
$44,985
17.68
0.65
Special Education
NA
$600
NA
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
NA
NA
NA
NA
Full-Day Kinder
$325,720
NA
4.00
NA
Other Education
NA
$350
NA
NA
Students
$108,540
$800
NA
1.00
Instruction Staff
$36,904
$1,675
0.34
NA
School Administration
$477,889
$12,085
2.07
2.00
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$3,583,720
$60,495
24.09
3.65
Total Budget
NA
$3,644,215
NA
27.74
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Elementary schools are also each receiving additional staff to reduce their student‐to‐teacher ratio.
Pie chart labeled District Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 33.02
*Above the Line
Regular Education
$4,017,872
$46,589
32.30
0.65
Special Education
NA
NA
NA
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
$8,752
NA
NA
NA
Full-Day Kinder
$326,220
NA
3.00
NA
Other Education
NA
$2,600
NA
NA
Students
$108,540
NA
NA
1.00
Instruction Staff
NA
NA
NA
NA
School Administration
$478,749
$34,423
1.69
2.00
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$4,940,133
$83,612
36.99
3.65
Total Budget
NA
$5,023,745
NA
40.64
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery.
Image
bels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 33.33
*Above the Line
Regular Education
$3,627,770
$64,700
28.75
1.75
Special Education
NA
NA
NA
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
$32,657
NA
NA
NA
Full-Day Kinder
NA
NA
NA
NA
Other Education
NA
NA
NA
NA
Students
$325,620
$1,500
NA
2.00
Instruction Staff
$39,074
$6,000
0.36
NA
School Administration
$520,224
$30,261
1.89
2.00
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$4,545,346
$102,461
31.00
5.75
Total Budget
NA
$4,647,807
NA
36.75
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Middle schools and high schools are also each receiving an additional instructional coach through ESSER funding.
bels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 30.12
*Above the Line
Regular Education
$3,394,185
$36,900
30.20
2.30
Special Education
NA
NA
NA
NA
Vocational Education
$7,821
NA
NA
NA
Co-curricular Education/Activity
$28,633
NA
NA
NA
Full-Day Kinder
NA
NA
NA
NA
Other Education
NA
NA
NA
NA
Students
$222,789
NA
NA
2.00
Instruction Staff
$112,059
$200
NA
1.00
School Administration
$524,725
$47,856
2.24
1.80
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$4,290,212
$84,956
32.44
7.10
Total Budget
NA
$4,375,168
NA
39.54
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Middle schools and high schools are also each receiving an additional instructional coach through ESSER funding.
bels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 39.67
*Above the Line
Regular Education
$3,866,991
$52,850
34.00
NA
Special Education
NA
$1,000
NA
NA
Vocational Education
NA
$7,821
NA
NA
Co-curricular Education/Activity
$35,788
NA
NA
NA
Full-Day Kinder
NA
NA
NA
NA
Other Education
NA
NA
NA
NA
Students
$343,158
$1,250
1.00
2.00
Instruction Staff
$45,587
$7,500
NA
NA
School Administration
$703,086
$31,789
3.61
2.00
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$5,002,431
$94,389
38.61
4.00
Total Budget
NA
$5,096,820
NA
42.61
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Middle schools and high schools are also each receiving an additional instructional coach through ESSER funding
bels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 44.19
*Above the Line
Regular Education
$4,176,494
$47,405
38.40
NA
Special Education
NA
$120
NA
NA
Vocational Education
$15,643
NA
NA
NA
Co-curricular Education/Activity
$37,208
NA
NA
NA
Full-Day Kinder
NA
NA
NA
NA
Other Education
NA
NA
NA
NA
Students
$440,475
NA
2.00
2.00
Instruction Staff
$125,371
$125
0.42
NA
School Administration
$715,792
$54,975
3.71
2.00
Operation/Maintenance
NA
$400
NA
NA
Subtotal
$5,510,984
$104,475
44.53
4.00
Total Budget
NA
$5,615,459
NA
48.53
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Middle schools and high schools are also each receiving an additional instructional coach through ESSER funding.
bels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 46.71
*Above the Line
Regular Education
$4,847,076
$67,075
46.50
NA
Special Education
NA
NA
NA
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
$39,756
NA
NA
NA
Full-Day Kinder
NA
NA
NA
NA
Other Education
NA
$14,500
NA
NA
Students
$338,535
$1,000
2.00
2.00
Instruction Staff
NA
$3,200
0.42
NA
School Administration
$550,558
$25,000
2.28
2.00
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$5,775,925
$110,775
48.20
3.00
Total Budget
NA
$5,886,700
NA
51.2
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Middle schools and high schools are also each receiving an additional instructional coach through ESSER funding.
bels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 95.78
*Above the Line
Regular Education
$8,034,122
$154,871
74.80
1.78
Special Education
$361
$2,500
NA
NA
Vocational Education
$1,433,833
$48,700
7.70
2.50
Co-curricular Education/Activity
$486,693
$52,000
NA
NA
Full-Day Kinder
NA
NA
NA
NA
Other Education
NA
$6,750
NA
NA
Students
$743,322
$3,750
5.55
1.00
Instruction Staff
$137,420
$7,250
1.26
NA
School Administration
$1,631,862
$93,150
11.79
2.00
Operation/Maintenance
$4,398
$3,750
NA
NA
Subtotal
$12,472,011
$372,721
101.10
7.28
Total Budget
NA
$12,844,732
NA
108.38
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Middle schools and high schools are also each receiving an additional instructional coach through ESSER funding.
bels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 95.97
*Above the Line
Regular Education
$7,030,794
$114,500
74.80
1.78
Special Education
NA
$2,200
NA
NA
Vocational Education
$1,579,254
$23,500
10.00
2.30
Co-curricular Education/Activity
$371,437
$60,950
NA
NA
Full-Day Kinder
NA
NA
NA
NA
Other Education
NA
NA
NA
NA
Students
$738,800
$2,650
5.49
1.00
Instruction Staff
$282,204
$6,300
2.63
NA
School Administration
$1,934,744
$127,596
14.87
2.00
Operation/Maintenance
$1,759
$1,500
NA
NA
Subtotal
$11,938,339
$339,196
100.76
5.30
Total Budget
NA
$12,278,189
NA
106.06
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Middle schools and high schools are also each receiving an additional instructional coach through ESSER funding.
bels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 11.88
*Above the Line
Regular Education
$1,574,811
$27,605
10.50
2.50
Special Education
NA
NA
NA
NA
Vocational Education
NA
NA
NA
NA
Co-curricular Education/Activity
NA
NA
NA
NA
Full-Day Kinder
NA
NA
NA
NA
Other Education
NA
$700
NA
NA
Students
$225,933
$200
NA
2.00
Instruction Staff
$50,274
$1,130
NA
0.26
School Administration
$443,965
$4,300
0.19
3.14
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$2,294,984
$33,935
10.69
7.90
Total Budget
NA
$2,328,919
NA
18.59
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Middle schools and high schools are also each receiving an additional instructional coach through ESSER funding.
bels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 92.19
*Above the Line
Regular Education
$7,943,186
$71,400
62.99
NA
Special Education
$1,078
$5,000
NA
NA
Vocational Education
$768,755
$50,000
5.50
2.50
Co-curricular Education/Activity
$424,603
NA
NA
NA
Full-Day Kinder
NA
NA
NA
NA
Other Education
NA
$10,000
NA
NA
Students
$478,233
$4,000
5.35
1.00
Instruction Staff
$41,245
$9,125
0.38
NA
School Administration
$1,495,389
$180,416
9.32
2.00
Operation/Maintenance
$880
$1,500
NA
NA
Subtotal
$11,423,368
$331,441
83,54
5.50
Total Budget
NA
$11,754,809
NA
89.04
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. Middle schools and high schools are also each receiving an additional instructional coach through ESSER funding.
bels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
Forecast of General Fund Expenditures ADOPTED BUDGET 2024‐2025
Category
Resource Allocation - District
Resource Allocation - School
Staffing Allocation BY TE (Teacher Equiv) 2.75
*Above the Line
Regular Education
$2,189,254
$20,215
12.61
2.00
Special Education
NA
NA
NA
NA
Vocational Education
$13,448
NA
NA
NA
Co-curricular Education/Activity
$1,608
NA
NA
NA
Full-Day Kinder
NA
NA
NA
NA
Other Education
NA
NA
NA
NA
Students
$200,587
NA
NA
1.00
Instruction Staff
NA
NA
NA
NA
School Administration
$508,894
$15,354
1.68
2.00
Operation/Maintenance
NA
NA
NA
NA
Subtotal
$2,933,792
$35,569
14.29
5.00
Total Budget
NA
$2,969,361
NA
19.29
* Above the line – Various positions given to individual schools based on needs. All schools receive their Principal, Principal’s Secretary, and custodial staff. Other needs include, Title Schools, Vocational Programs, and Counselors. Schools receive additional staffing allocations not included above through other funds outside of General Fund. Some of those staff positions include Special Education, At‐risk, Preschool, Child Care and Credit Recovery. 27J Online Academy currently has its principal, registrar, counselor and instruction coach funded through ESSER.
bels that do not correspond to sections on the chart. Text below chart reads: 'The District allocation is funded via State Equalization, therefore is distributed to each school based on their enrollment. Only salaries and benefits are paid for out of this portion of the budget and include regular and non‐regular salaries and benefits of the school staff.'
Pie chart labeled School Allocation with labels that do not correspond to sections on the chart. Text below chart reads: 'The School allocation budget is determined by the school's administration and pays for certain salaries and benefits like overtime, cell phone stipends, and supplemental pay, as well as classroom programs, curricula, and supplies.'
